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Fotokopi Print Out Jurnal Oracle,13. Fotokopi tanda terima dokumen pada saat pemeriksaan,14.
Fotokopi Print Out Jurnal Oracle,11. Fotokopi tanda terima dokumen pada saat pemeriksaan,12. Fotokopi rincian pembayaran sebesar Rp 23.042.250,00 melalui bank RBS nomor 000.02.55.58.285(IDR) periode November 2009 yang didalamnya terdapat pembayaran tagihan (DPP+PPN) senilai Rp9.242.750,00 ke PT Townsville Welding Supplies, 13.
untukmempertahankan koreksi Terbanding;bahwa berkaitan dengan hasil Uji Bukti, Pemohon Banding menyampaikan keterangan/pernyataan dalampersidangan, sebagai berikut :bahwa dalam uji bukti, Pemohon Banding sudah memberikan dokumen pendukung berupa Faktur Pajak,Invoice, Rekening Koran, Remittance Advice, Purchase Order, Delivery Docket, Daftar/list penerimatransfer atas pengeluaran uang sebesar Rp23.042.250,00 melalui bank RBS nomor 000.02.55.58.285(IDR) tanggal 30 November 2009, Internal Receipt, print out Oracle
dan telah ditelusuri Terbanding untuk SF APNANDUARWN arus uang dan arus barang;bahwa nilai yang tercantum di invoice nomor 40013085 dan faktur pajak nomor 010.00009.00001171tanggal 10 Agustus 2009 sebagai berikut:e Material : Rp8.402.500,00e Jasa:Rp 0,00e DPP: Rp8.402.500,00e PPN: Rp 840.250,00e = Total: Rp9.242.750,00e PPh23 :(Rp 0,00)e = Bayar : Rp9.242.750,00dapat ditelusuri angkanya ke faktur pajak, jurnal oracle, purchase order, delivery docket, remittanceadvice, ledger dan rekening koran terkait
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settings=idhidapisysmgr>main4 Format settings5 System Format Date settings=idhidapidatemgr>main5 System Format Time settings=idhidapitimemgr>main5 System Format Number settings=idhidapinumbermgr>main3 Drivers settings4 Drivers settings=idhidapidrivermgr>main4 Access driver settings=idhidapidriversaccess4 Paradox driver settings=idhidapidriverspdox4 dBASE and FoxPro driver settings=idhidapidriversdbase4 ODBC driver connection settings=idhidapidriversodbc4 Sybase driver settings=idhidapidriverssybase4 Oracle
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Tetapi karena terikat perjanjian global maka yangmengerjakan jasa tersebut adalah oracle manapun dari luar negeri.
Dengan adanya pemberian kompensasitersebut sebenarnya dari pihak Oracle Group sendiri telah mengakui bahwa yang seharusnya mengerjakanjasa/license tersebut adalah Pemohon Banding;bahwa Pemohon Banding telah melakuan pemungutan PPN atas transaksi revenue transfer danmelaporkannya dalam SPT Masa PPN sebagai penyerahan yang terutang PPN;bahwa sesuai dengan sistem self assesment, SPT PPN yang di dalamnya terdapat PPN atas revenuetransfer (license) yang telah disampaikan oleh Pemohon Banding sudah dianggap
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settings=idhidapisysmgr>main4 Format settings5 System Format Date settings=idhidapidatemgr>main5 System Format Time settings=idhidapitimemgr>main5 System Format Number settings=idhidapinumbermgr>main3 Drivers settings4 Drivers settings=idhidapidrivermgr>main4 Access driver settings=idhidapidriversaccess4 Paradox driver settings=idhidapidriverspdox4 dBASE and FoxPro driver settings=idhidapidriversdbase4 ODBC driver connection settings=idhidapidriversodbc4 Sybase driver settings=idhidapidriverssybase4 Oracle
39 — 11 — Berkekuatan Hukum Tetap
.Koreksi atas faktur Pajak Masukan (PM) Nomor 010.001 10.00000121 tanggal 18 Oktober 2010 yang diterbitkanoleh PT Filtech fndosukses sebesar Rp. 1.981.200,00Dalam uji bukti, Termohon PK sudah memberikan dokumenpendukung berupa Faktur Pajak, Invoice, Rekening Koran,Delivery Order, Internal Receipt, Purchase Order, instruksipembayaran ke bank, Daftar/iist penerima transfer atasrincian pengeluaran uang Rp. 41.148.000,00 melalui bankRBS nomor 000.02.55.58.285 (IDR) tanggal 14 Januari2011, print out Oracle
Sarana Teknindo sebesar Rp.870.000,00Dalam uji bukti, Termohon PK sudah memberikan dokumenpendukung berupa Faktur Pajak, Invoice, Rekening Koran,Delivery Order, Internal Receipt, Purchase Order, Daftar/iistpenerima transfer atas rincian pengeluaran uang Rp.120.364.750,00 melalui bank RBS nomor 000.02.55.58.285(IDR) tanggal 14 Januari 2011, print out Oracle dan telahditelusuri Terbanding untuk arus uang dan arus barang;Nilai yang tercantum di invoice nomor00000443/INV/STB/IX/10 dan faktur pajak nomor
Sarana Teknindo sebesar Rp.3.300.000,00;Dalam uji bukti, Termohon PK sudah memberikan dokumenpendukung berupa Faktur Pajak, Invoice, Rekening Koran,Delivery Order, Internal Receipt, Purchase Order, Daftar/listpenerima transfer atas rincian pengeluaran uang Rp.120.364.750,00 melalui bank RBS nomor 000.02.55.58.285(IDR) tanggal 14 Januari 2011, print out Oracle dan teiahditelusuri Pemohon PK untuk arus uang dan arus barang.Nilai yang tercantum di invoice nomor00000447/INV/STB/IX/10 dan faktur pajak
Sarana Teknindo sebesar Rp. 4.800.000,00Dalam uji bukti, Termohon PK sudah memberikan dokumenpendukung berupa Faktur Pajak, Invoice, Rekening Koran,Delivery Order, Internal Receipt, Purchase Order, Daftar/listpenerima transfer atas rincian pengeluaran uang Rp.120.364.750,00 meialui bank RBS nomor 000.02.55.58.285(IDR) tanggal 14 Januari 2011, print out Oracle dan teiahditeiusuri Pemohon PK untuk arus uang dan arus barang.Nilai yang tercantum di invoice nomor00000466/INV/STB/X/10 dan faktur pajak
Putusan Nomor 1793/B/PK/PJK/2016(USD) tanggal 14 Januari 2011, print out Oracle dan telahditelusuri Pemohon PK untuk arus uang dan arus barang;Nilai yang tercantum di invoice nomor TI4631 dan fakturpajak nomor 010.00010.00001196 tanggal O06 Oktober2010 sbb:Material : US$ 0.00Jasa : US$ 9,000.00DPP : US$ 9,000.00PPN : US$ 900.00Total : US$ 9,900.00PPh23 : (US$ 180.00) 2% x US$ 9.000.00* Total/Bayar : US$ 9,720.00dapat ditelusuri angkanya ke invoice, faktur pajak, jurnaloracle, delivery note, internal
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settings=idhidapisysmgr>main4 Format settings5 System Format Date settings=idhidapidatemgr>main5 System Format Time settings=idhidapitimemgr>main5 System Format Number settings=idhidapinumbermgr>main3 Drivers settings4 Drivers settings=idhidapidrivermgr>main4 Access driver settings=idhidapidriversaccess4 Paradox driver settings=idhidapidriverspdox4 dBASE and FoxPro driver settings=idhidapidriversdbase4 ODBC driver connection settings=idhidapidriversodbc4 Sybase driver settings=idhidapidriverssybase4 Oracle