atau berarti pemenuhan sebagian atau keseluruhan darisuatu kewajiban yang penyelesaiannya dapat berbentuk pemindahandana, aktiva atau jasa yang setara dengan nilai uang dari sebagianatau keseluruhan kewajiban debitur tersebut;Bahwa Paragraf 5 OECD Commentary (komentar atas Pasal 11 P3BBunga) yang digunakan oleh Termohon Peninjauan Kembali (SemulaTerbanding) yang menyatakan "The term paid has a very widemeaning, since the concept of payment means the fulfilment of theobligation to put funds at the disposal

of the creditor in the mannerrequired by contract or by custom", Pemohon Peninjauan Kembali(semula Pemohon Banding) berpendapat bahwa frasa "to put fundsat the disposal of the creditor adalah bila dana yang ditempatkantelah siap untuk dibelanjakan bagi kreditur;Bahwa ketentuan dalam P3B di atas bermakna bahwa saatpemajakan atas bunga tersebut harus memenuhi 2 (dua) persyaratanyaitu: bunga tersebut timbul di negara perjanjian dan bunga tersebutdibayarkan kepada penduduk negara perjanjian lainnya

Articles collected there which can no longer perform their original purposeare capable of being restored or repaired and are fit only for disposal or recoof part; of raw materials, or for recycling purposes; andj..

accordance with international law,Products of sea fishing and other marine products taken from the high seas by vessels registeredwith a Party or entitled to fly the flag of that Party,Products processed and/or made on board factory ships registered with a Party or entitled to fly theflag of that Party, exclusively from products referred to in paragraph (g) above,Articles collected there which can no longer perform their original purpose nor are capable of beingrestored or repaired and are fit only for disposal

namun karena laporan keuangan dibuat dalamperiode Juli 2004 sampai dengan Juni 2005, maka pembuatan SuratKetetapan Pajak (SKP) dibagi menjadi dua bagian yaitu masa Julisampai dengan Desember 2004 dan masa Januari sampai denganJuni 2005;Bahwa koreksi DPP PPN Masa Pajak Juli sampai dengan Desember2004 dan Januari sampai dengan Juni 2005 terdiri dari koreksisebagai akibat ekualisasi dengan Peredaran Usaha di PPh BadanTahun 2004, koreksi obyek tidak terutang PPN dan koreksi penjualanlainlain/asset disposal

Putusan Nomor 685/B/PK/PJK/2011sampai dengan Desember 2004 sebesar Rp1.280.347.171,00 yangterdiri dari: Koreksi sebagai hasil ekualisasidengan Rp 10.184.049.760,00peredaran usahan PPh Badan Objek tidak terutang PPN Rp 2.594.174.688,00 Penjualan lainlain/asset disposal Rp 2.800.000,00 Jumlah Rp 12.781.124.448,00 Koreksi PPN JanuariJuni 2005 (Rp 11.500.777.277,00) Rp =: 1.280.347.171,00Bahwa Majelis Hakim memutuskan mengalokasikan koreksipenyerahan tidak terutang PPN dan koreksi asset disposal kepadaSKPKB

accordance with international law,Products of sea fishing and other marine products taken from the high seas by vessels registeredwith a Party or entitled to fly the flag of that Party,Products processed and/or made on board factory ships registered with a Party or entitled to fly theflag of that Party, exclusively from products referred to in paragraph (g) above,Articles collected there which can no longer perform their original purpose nor are capable of beingrestored or repaired and are fit only for disposal

accordance wth international law,Products of sea fishing and other marine products taken from the high seas by vessels registeredwth a Party or entitled to fly the flag of that Party,Products processed and/or made on board factory ships registered with a Party or entitled to fly theflag of that Party, exclusively from products referred to in paragraph (g) above,Articles collected there which can no longer perform their original purpose nor are capable of beingrestored or repaired and are fit only for disposal

accordance with international law,Products of sea fishing and other marine products taken from the high seas by vessels registeredwith a Party or entitled to fly the flag of that Party,Products processed and/or made on board factory ships registered with a Party or entitled to fly theflag of that Party, exclusively from products referred to in paragraph (g) above,Articles collected there which can no longer perform their original purpose nor are capable of beingrestored or repaired and are fit only for disposal

Akun Nama Akun : J : PemeriksaPajak Pemeriksa (Rp)(Rp) (Rp)8100002110 Gain/Loss on Capital Assets Disposal 500.000.000 1.804.600.000) 1.304.600.0006839300000 Commission Received Intercompany + 8.341.484.678 8.341.484.6784214000100 Sales Consolidated Subsidiaries 55.482.275 55.482.275Total koreksi objek PPN setahun 9.701.566.953Koreksi objek PPN untuk bulan Januari 2008 = 9.701.566 953/12 bulan 808.463.913 Halaman 3 dari 30 halaman.

Banding lunasi seluruhnyamelalui pembayaran Surat Setoran Pajak sebesar Rp161.934.080,00;Permohonan KeberatanBahwa oleh karena Pemohon Banding tidak setuju dengan sebagiankoreksi yang telah dilakukan oleh Terbanding maka Pemohon Bandingmengajukan Permohonan Keberatan pada tanggal 23 Agustus 2010dengan Nomor surat FATX/0292010 yang diterima oleh KFP PMA Satupada tanggal 23 Agustus 2010;Bahwa adapun koreksi yang Pemohon Banding ajukan keberatan adalahhanya atas koreksi akun Gain/Loss on Capital Assets Disposal

Putusan Nomor 1802/B/PK/PJK/2016bahwa berdasarkan perbandingan di atas maka dapat disimpulkanbahwa koreksi DPP atas Penyerahan yang PPNnya harus dipungutRp808.463.913,00 untuk Masa Juni 2008 sajasebagaimana terdapat pada SKPKB lama tersebut di atas dibetulkansendiri sebesarmenjadi sebagai berikut: No Koreksi Positif Atas Koreksi Semula Rorekel dipetulkanmenjadi1 Gain/Loss on Capital Assets Disposal 108.716.6672 Commission Received Intercompany 695.123.723 6S 1.600.334Sales Consolidated Subsidiaries

This implies exclusivity first of all: every thirdparty must refrain from behaviour that disturbs the titleholder to a property in hisuse, management or disposal. This exclusivity is done the most justice in the fullrightsownership (eigendom) and other belonging (toebehoren). Indeed, several dismembered rights may apply to property.

art. 3:249BW);4. after the power to sell has arisen, the sale shall take place in public, subjectto the court's permission for another way of sale, or a different agreement inthat matter (art. 3:250251 BW);5. unless otherwise stipulated, and to the extent that this is reasonably possible, the pledgee must, no later than on the day following the sale, givenotice of the sale to the pledgor (art. 3:252 BW).The pledgee must also comply with the restrictions set in the articles of thecompany for the disposal

The provisions of the articles ofassociation in respect of the disposal and transfer of shares apply to the disposal andtransfer of shares by the pledgee or the transmission of shares to the pledgee, provided that the pledgee shall exercise all the rights conferred upon the shareholderin respect of disposal and transfer and shall perform the obligations of the latter inrespect thereof (art. 2:89 para. 5 BW).

Article 2:198 para. 5 BW providesthat art. 2:195 BW and the provisions of the articles of association in respect of thedisposal and transfer of shares shall apply to the disposal and transfer of shares bya pledgee or to the transmission of shares to a pledgee, provided that the pledgeeshall exercise all the rights conferred upon the shareholder in respect of disposal andtransfer and shall perform the obligations of the latter in respect thereof.

Articles collected there which can no longer perform their original purpose norcapable of being restored or repaired and are fit only for disposal or recover:parts of raw materials, or for recycling purpose(4; andk.

Muara Alam Sejahtera karena kegiatan OperasiPertambangan berupa pengangkutan tanah hasil kegiatan penggalianbatubara ke areal disposal (tempat pembuangan tanah) PT. Muara AlamSejahtera menjadi terganggu dan terhenti selama 9 (sembilan) jam,sehingga PT.

Putusan Nomor 466/B/PK/PJK/2018berkekuatanhukum tetap,Peninjauan Kembali dengan petitum banding sebagai berikut:dalam perkaranya melawan TermohonBahwa Pemohon Banding mohon agar koreksi Penghasilan Bukan Final atasakun 841101Profit from Disposal Land & Building Tahun 2008 sebesarRp15.201.998.597,00 dapat dibatalkan;Bahwa perhitungan Pajak Penghasilan Badan Tahun 2006 terutang adalahsebagai berikut: Jumlah Rupiah Menurut Pembahasan Akhir Na Uralan Pemohon Banding a (disetujui)(Rp) (Rp)1.

accordance with international law;Products of sea fishing and other marine products taken from the high seas by vessels registeredwith a Party or entitled to fly the flag of that Party;Products processed and/or made on board factory ships registered with a Party or entitled to fly theflag of that Party, exclusively from products referred to in paragraph (g) above;Articles collected there which can no longer perform their original purpose nor are capable of beingrestored or repaired and are fit only for disposal

Articles collected there which can no longer perform their original purpose nor arecapable of being restored or repaired and are fit only for disposal or recovery ofparts of raw materials, or for recycling purpose(4; andk.

accordance with international law,Products of sea fishing and other marine products taken from the high seas by vessels registeredwith a Party or entitled to fly the flag of that Party,Products processed and/or made on board factory ships registered with a Party or entitled to fly theflag of that Party, exclusively from products referred to in paragraph (g) above,Articles collected there which can no longer perform their original purpose nor are capable of beingrestored or repaired and are fit only for disposal

accordance with international law,Products of sea fishing and other marine products taken from the high seas by vessels registeredwith a Party or entitled to fly the flag of that Party,Products processed and/or made on board factory ships registered with a Party or entitled to fly theflag of that Party, exclusively from products referred to in paragraph (g) above,Articles collected there which can no longer perform their original purpose nor are capable of beingrestored or repaired and are fit only for disposal

Towel 56 14.450 809.200 Dengan LogoFace Towel 56 9.750 546.000 Dengan LogoBath Towel 56 48.500 2.716.000 Dengan LogoBed Cover Set untuk Suit 1 1.350.000 1.350.000Room 1 kamar 5.300.000 5.300.000Wallpaper untuk Suit Room 40 850.000 34.000.000Bed cover Utk Fml/DIx & Std 56 127.500 7,140.000Bed Sheet 28 185.000 5.180.000Bed Skirt 56 55.000 3.080.000Blanket 112 18.750 2.100.000Pillow Case 28 115.000 3.220.000Electric Jug 1000 6000 6.000.000 Dengan LogoShampoo+ Bath foam +shwCap + Dental Kit + Soap+Disposal

LiquidSoapGuest Supplies +AmenitiesTowel 56 45.0000 2.520.000Hand Towel 56 11.500 644.000Face Towel 56 7.800 436.800Bath Towel 56 38.000 2.128.000Bed Cover Set untuk Suit 1 1.050.000 1.050.000RoomWallpaper untuk Suit 1kamar 4.150.000 4.150.000Room 40 650.000 26.000.000Bed cover Utk Fml/DIx &Std 56 99.500 5.572.000Bed Sheet 28 144.300 2.408.000Bed Skirt 56 43.000 3.080.000Blanket 112 15.000 1.680.000Pillow Case 28 18.750 525.000Electric Jug 1000 4.660 4.660.000Shampoo + Bath foam +shw Cap + Dental Kit +Soap + Disposal

Supplies +AmenitiesTowel 56 45.0000 2.520.000Hand Towel 56 11.500 644.000Face Towel 56 7.800 436.800Bath Towel 56 38.000 2.128.000Bed Cover Set untuk Suit 1 1.050.000 1.050.000RoomWallpaper untuk Suit 1 kamar 4.150.000 4.150.000Room 40 650.000 26.000.000Bed cover Utk Fml/DIx &Std 56 99.500 5.572.000Bed Sheet 28 144.300 2.408.000Bed Skirt 56 43.000 3.080.000Blanket 112 15.000 1.680.000Pillow Case 28 18.750 525.000Electric Jug 1000 4.660 4.660.000Shampoo + Bath foam +shw Cap + Dental Kit +Soap + Disposal

Majelis Hakim yang memeriksa danmengadili Perkara ini berkenan untuk menerbitkan PenetapanSementara (provisi/ temporary disposal) penundaan terhadappelaksanaan lebih lanjut terhadap akibat surat dari Tergugat, masingmasing sesuai suratnya nomor : B.89/SMER/SnD.09/0220 dan suratnomor : B.90/SMER/SnD.09/ 0220, tanggal 12 Pebruari 2020 sampaiperkara ini memperoleh putusan Pengadilan yang berkekuatan hukumtetap (in kracht van gewijsde);Bahwa, berdasarkan uraian dalildalil posita di atas, maka kami memohon

SEMA RINomor : 03 Tahun 1978, Putusan Provisi adalah keputusan yang bersifatsementara atau Interim award (Temporary disposal) yang berisi tindakansementara, sebagai tindakan pendahuluan yang menjamin kepentinganPenggugat;Menimbang, bahwa dari ketentuan Pasal 191 RBg, Jo. SEMA RI Nomor :03 Tahun 1978, maka dapat disimpulkan bahwa Tuntutan Provisi memenuhisyaratsyarat formil, sebagai berikut :1. Haruslan memuat dasar alasan permintaan yang menjelaskan urgensi danrelevansinya;2.

accordance wih international law,Products of sea fishing and other marine products taken from the high seas by vessels registeredwith a Party or entitled to fly the flag of that Party,Products processed and/or made on board factory ships registered with a Party or entitled to fly theflag of that Party, exclusively from products referred to in paragraph (g) above,Articles collected there which can no longer perform their original purpose nor are capable of beingrestored or repaired and are fit only for disposal

international law;g) Products of sea fishing and other marine products taken from the high seas by vesselsregistered with a Party or entitled to fly the flag of that Party;h) Products processed and/or made on board factory ships registered with a Party or entitled to flythe flag of that Party, exclusively from products referred to in paragraph (g) above;i) Articles collected there which can no longer perform their original purpose nor are capable ofbeing restored or repaired and are fit only for disposal