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Putus : 28-04-2016 — Upload : 06-09-2016
Putusan PN SERANG Nomor 57/Pid.Sus-TPK/2015/PN.Srg
Tanggal 28 April 2016 — ADRIAN ROESLY, SE
427518
  • Outriggers Setup time sec 25 Bodyworks and Lockers :Body shall be constructed from aluminum light weight box tube constructionwith aluminum paneling, platform shall be paneled by chequred antislipperyaluminium plates, equipment locker shall be provided at suitable areas fromstoring delivery hoses, nozzles and some tools, lockers shall be closed byroller shutters and/or doors.Fire PumpVehicle shall equipped with fire pump, capacity of the pump shall be min.2000 lpm at 10 bar, pump shall be single
    Ladder set shall not to crash tobodywork or drivers cabin. It shall not be possible to operate the jacks whenthe ladder is not at parking position or reverse when the jack are not settledladder shall not operate. All moment shall slow down when it reaches end ofmovement. Controlling and governing system shall be designed to operatethe ladder with smooth movements without any jerks. Shakes etc.
    There shallbe a screen for operator which shall include visual and numeric information ofthe ladder set. Design of the main operator console shall be ergonomic, userfriendly. All governing and controlling system shall be redundant type, all necessary warning labels shall be properly attached where needed.Turntable, Ladder set and rescue cage;Turntable shall be constructed by high tensile steel and shall be designed tolevel ladder set and turntable up to 10 degree slope automatically.
    Lift shall have an operating speed of 1.2 m/s uphill and 1,5 m/s downhill.Lift movement shall be controlled by the ladder extension joystick so a switchover button shall be installed at main control panel.Electrical system;A separate fuse board shall be installed for the fire truck body, cables shall benumber or colour coded, electrical scheme shall be sticked inside the electrical panel cover.
    Generatorto operate from operator seat.Paint WorkThe vehicle shall be Ral 3000 Fried red color, Paint work shall be handledwith care, shiny pant shall be applied on the vehicle, for reflective and decorative effect white stripes shall besticked on to body and roller shutters, the ladder set shall be silver grey colour, the bottom of the vehicle shall be paintedblack colour with antiOgravel paint.
Register : 27-06-2013 — Putus : 24-11-2014 — Upload : 18-12-2015
Putusan PENGADILAN PAJAK Nomor Put.57672/PP/M.IA/16/2014
Tanggal 24 Nopember 2014 — Pemohon Banding dan Terbanding
26040
  • PSC antara lain dinyatakan: The cost accruing therefrom shall be included in operating costs recoverable asprovided in section VI.
    theAccounting Procedure attached hereto by written agreement of PERTAMINA, CNWwill not incur interest expenses to finance its operations hereunder".bahwa terkait dengan alokasi biaya overhead kantor pusat, terdapat beberapaketentuann yang berlaku, antara lain :Article Ill angka 2 Exibit C PSC, antara lain dinyatakan:Overhead allocation.General and administrative costs, other than direct charges, allocable to thisoperation should be determined by a detailed study, and the method determined bysuch study shall
    The Last sentence of Article 3.3 of Exibit D the PSC is amended to be: "The Directand indirect costs incurred by PHE OGAN KOMERING as Operator and TALISMANin so providing assistance to Operator shall be charged to the Joint Account andsahall be Included in operating costs".Surat Direktur Utama Pertamina Nomor: 947/C.0000/81 Tanggal 5 Juni Tahun 1981,antara lain dinyatakan:" perdasarkan halhal tersebut diatas dan Pertamina selaku pemegang managementdidalam penerapan management control sesuai dengan
Putus : 19-09-2016 — Upload : 15-12-2016
Putusan MAHKAMAH AGUNG Nomor 812/B/PK/PJK/2016
Tanggal 19 September 2016 — PT. Pertamina (Persero) vs. Direktur Jenderal Pajak
4927 Berkekuatan Hukum Tetap
  • Putusan Nomor 812/B/PK/PJK/2016utilizatition shall be carried out pursuant to anapproved Work Program;c.
    From time to time, as hecessacy, Plant Operator shall cashCall from Producers; and Producers shall pay Or cause to beHalaman 35 dari 54 halaman.
    during and with respect te guch yearFespecting Plant Operating Costs and Currently: FundedCapital Projects shall be Fecencl led 45 quickly asPracticable with auch Tevised estimates op determination.Gambar V.
    Putusan Nomor 812/B/PK/PJK/2016 The & cagh 1 @ue dare GF @ach ah jeall shall be set by BlaneSives Producers at leastOperator, provided Plant OperatorEwo weeks!
    To the extene Practicable, Plant operater Shall place thefunds received Parsuant to cash calis in interest=earningaceounts; S11 interest earned Ehereon ghall be credited foPlant Operating Costs and eotice o such amounes Shall Sedelivered to the Prducers. Gambar VI. Lanjutan Artice 2 Exhibit A Badak LNG (Bontang LNG) ProcessingAgreement (Amended & Restatted, 1988):b.
Upload : 28-10-2016
Putusan PT BANTEN Nomor 114/PDT/2016/PT BTN
PT. MAJUKO UTAMA INDONESIA, berkedudukan di Korea Center Lt. 4 Suite 405, Jl. Jend. Gatot Subroto Kav. 58, Jakarta Selatan, dalm hal ini diwakili oleh kuasanya M. LUTHFIE HAKIM, S.H., M.H., RUSDIANTO, MATULATUWA, S.H., ANITA ZIZLAVSKY, S.H., FERDINAND ROBOT, S.H., M.H., WAHYU BUDI WIBOWO, S.H., JUNIARTI, S.H., dan FANI KUMALA SARI, S.H., Para Advokat dan Konsultan Hukum pada M. LUTHFIE HAKIM & PARTNERS Law Firm, beralamat di Graha Pratama Lt. 20, Jl. MT. Haryono Kav. 15, Jakarta 12810, berdasarkan Surat Kuasa Khusus tertanggal 14 April 2016, selanjutnya disebut sebagai PEMBANDING semula TERGUGAT I; MELAWAN 1. PT. IGAS UTAMA, berkedudukan di Plaza 3 Pondok Indah Blok E No. 9, Jl. TB. Simatupang, Jakarta Selatan, dalam hal ini diwakili oleh kuasanya H. ARI WAHYUDI HERTANTO, S.H., M.H., SUGIH HARTONO, S.H., M.H., DANANG WS MARTOSRIWARDOYO, S.H., dan H. HUDI MASHUDI, S.H., Para Advokat dan Konsultan Hukum dari Kantor Hukum WAHYUDI, HARTONO & PARTNER, beralamat di Talavera Office Suite 18th Floor, Jl. TB. Simatupang Kav. 22-26 Jakarta, berdasarkan Surat Kuasa Khusus tertanggal 1 Juni 2015, selanjutnya disebut sebagai TERBANDING I semula PENGGUGAT; 2. PT. BANTEN INTI GASINDO, berkedudukan di Kompleks Arga Baja Pura B D-9/17-A Gerogol, Pulo Merak, Cilegon-Banten, yang selanjutnya disebut sebagai TERBANDING II semula TERGUGAT
156182
  • Saidarbitration shall take place in JAKARTA. Any Party may commencearbitration by the giving of written notice of commencement ofarbitration to the other Party. Arbitration shall be conducted in Englishby a panel of 3 (Three) arbitrators appointed in accordance with theRules. Awards rendered in any arbitration hereunder shall be finaland conclusive and judgementthere on may be entered into any courtHal 17 dari 67 Hal.
    Said arbitration shall takeplace in JAKARTA. Any Party may commence arbitration by givingof written notice of commencement of arbitration to the other Party.Arbitration shall be conducted in English by a panel of 3 (Three)arbitrations appointed in accordance with the Rules.
    For that purpose, an arbitration clause thatforms part of a contract shall be treated as an agreementindependent of the other terms of the contract. A decision by thearbitral tribunal that the contract is null and void shall not entailipso jure the invalidity of the arbitration clause.Terjemahan Bahasa Indonesia oleh Penerjemah Tersumpah:Majelis arbitrase dapat memutuskan mengenai kewenangannyasendiri, termasuk segala keberatan berkenaan dengan eksistensi atau keabsahan perjanjian arbitrase.
    Said arbitration shall take place in JAKARTA. Any Partymay commence arbitration by the giving of written notice of commencementof arbitration to the other Party.
    Arbitration shall be conducted in English bya panel of 3 (Three) arbitrators appointed in accordance with the Rules.Awards rendered in any arbitration hereunder shall be final and conclusiveand judgementthereon may be entered into any court having jurisdiction forenforcementof the results of any arbitration.Terjemahan Bahasa Indonesia oleh Penerjemah Tersumpah:Pasal 19PENYELESAIAN PERSELISIHAN1.KEDUA BELAH PIHAK (catatan dari TERGUGAT Il: BOTH PARTIESadalah PENGGUGAT dan TERGUGAT dengan TERGUGAT
Register : 02-04-2018 — Putus : 13-06-2019 — Upload : 27-06-2019
Putusan PN TANGERANG Nomor 269/Pdt.G/2018/PN Tng
Tanggal 13 Juni 2019 — Penggugat:
PT. Abadi Adimulia
Tergugat:
1.PT. Unilever Indonesia, Tbk
2.Unilever Asia Private Limited
493107
  • Each CallOff shall in any event setout the quantity Called Off by the relevant Buyer, any special transportin instructions and the required delivery date. A CallOff shall besubmitted in accordance with any applicable DSA or UPC.
    Pasal 3.3 MPA selengkapnyamenyatakan:Pasal 3.3 MPA:20 The Supplier shall and shall procure that each member of theSupplier Group shall:(a) at all times remain solely responsible for qualityassurance with respect to all Materials but shall neverthelesscomply with any quality assurance procedures and requirementsspecified in this MPA or otherwise specified by UAPL from time totime; and ...Terjemahan oleh penerjemah tersumpah:3.3.
    and shall procure that each member of theSupplier Group shall:(b) take the steps necessary to implement any reasonablesuggestions made by UAPL or a Buyer, failing which UAPL shall havethe option to terminate this MPA in whole or in part; ..."
    Pasal 3.7 MPA menyatakan sebagai berikut:To ensure that the Supplier is complying with its obligations under thisMPA the Supplier shall and shall procure that each member of theSupplier Group shall:Halaman 101 dari 125 Hal. Putusan Nomor : 269/Pdt.G/2018/PN.Tng149.150.
    MPA menyatakan sebagaiberikut:7.2 Delivery of the Materials shall take place according to the termsspecified in the relevant Term Sheets and risk of loss shall pass to aBuyer upon delivery at the delivery address on the terms specified.
Register : 15-06-2017 — Putus : 20-07-2017 — Upload : 18-09-2017
Putusan MAHKAMAH AGUNG Nomor 1341 B/PK/PJK/2017
Tanggal 20 Juli 2017 — DIREKTUR JENDERAL PAJAK VS PT. PLN (PERSERO) KANTOR PUSAT;
7826 Berkekuatan Hukum Tetap
  • Article 9.3 Late Payments:Except as as otherwise provided in Appendix P, latepayments by either Party shall bear interest at the LatePayment Interest Rate from the date on which suchpayment was originally due until the date that suchpayment was made;b.
    Appendix P Invoicing and Payment Procedures:"Broken contract" shall have the meaning set forth inSection 7 (c);"Reference Banks" shall mean, collectively, at least three(3) banks designated as such by PLN from time to time(one of which shall at all times be Bank Indonesia or anysuccessor central bank for the Republic of Indonesia),subject to approval of Seller, which shall not beunreasonably withheld, provided that any change in thedesignation of a Reference Bank with respect to anyBilling Period
    shall be given on or before the third (3rd)Business Day following the last day of such BillingPeriod;Bahwa berdasarkan Amendment To Power PurchaseAgreement antara PT.
    Putusan Nomor 1341/B/PK/PJK/20178.6. 9.4.2 The Restructuring Settlement Payments are inaddition to any and all other payments to be made underthis Agreement, and shall be made without defense,challenge, setoff or counterclaim (other than anycalculation or input error in one or more RSP Invoice),and without regards to the actual or deemedavailabilityor unavailability of the Plant during any Billing Period orseries of Billing Periods or otherwise, and irrespective ofeither Partys default, failure to
    Notwithstanding theforegoing, theRestructuring Settlement Payments shall be due andpayable at the time, in the manner and as calculated asset forth in Appendix F in the circumstances set forththerein;d. Section 3.22 (g):Appendix F of the Original PPA is amended by adding anew Section 2.2. (b) (ili) as follows, and changing thesection number of Section 2.2. (b) (ili) in the Original PPAto Section 2.2.
Register : 22-04-2019 — Putus : 15-05-2019 — Upload : 15-05-2019
Putusan PT SEMARANG Nomor 213/PDT/2019/PT SMG
Tanggal 15 Mei 2019 — Pembanding/Penggugat I : PT RHEMA SENDANG ABADI Diwakili Oleh : Lusiany Kosasih
Pembanding/Penggugat II : PT PRATAMA PUTRA PRIMA Diwakili Oleh : Lusiany Kosasih
Terbanding/Tergugat I : PT PANGANMAS INTI PERSADA dahulu bernama PT Citra Flour Mills Persada
Terbanding/Tergugat II : GOLD COIN SERVICES SINGAPORE Pte., Ltd.
Terbanding/Tergugat III : Interflour Limited dahulu Intermiling H.K. Limited
11051
  • Management and Administrative Services: GCSS herebyundertakes and agrees.a) To provide or othenrvise procure approQpriatepersonnel to provide such operational andadministrative management functions as the CompanyHalaman 5 dari 22 Putusan Nomor 213/PDT/2019/PT SMG.shall reasonably require to undertake the business ofthe Company;b) to provide such administrative and accountingsen/ices to the Company as the Company shall fromtime to time reasonably require in establishing itself andin the performance
    Accounting StandardsCommittee;d) to. reasonably procure the preparation ofmanagement reports, audits budgets, annual businessplans and budget forecasts and such othermanagement infonnation as the company mayreasonably require; ande) to make all reasonable arrangements for theCompany to apply for all necessary pemtits and complywith all necessary permits and comply with allregulations relating to the business of the Companysubject to the proviso contained in Clause 2;3.2 Technical Sen/ices: GCSS shall
    be necessary (the "Spare parts);Halaman 6 dari 22 Putusan Nomor 213/PDT/2019/PT SMG.c) to provide the Company with formulas, productimprovement, process improvement and technical dataas shall be necessary for production of wheat flour andother related products of a quality satisfactory for andtechnical specifications which meet the requirements ofthe Companys relevant market (the technicalinformation);d) technical consultancy and troubleshooting servicesrelating to the technical setup, the plant
    and machineryand the technical information (the consultancyservices);Provided that the costs for all the plant and machinery, thetechnical setup and the spare parts as well as allexpenses relating thereto shall be borne by the Company.3.3.
    becharged with the imputed cost and expenses of GCSSproviding seconded personnel to attend to the business ofthe Company in accordance with Clause 3.3 and the ratesStipulated in Appendix D hereto (not of any withholding orother tax) which sums shall from time to time be payableby the Company to GCSS within 30 days of the date ofsuch invoices as may from time to time be issued byGCSS;Terjemahan tidak resmi:3.
Register : 01-03-2012 — Putus : 27-05-2013 — Upload : 12-12-2013
Putusan PENGADILAN PAJAK Nomor Put. 45142/PP/M.VIII/16/2013
Tanggal 27 Mei 2013 — Pemohon Banding dan Terbanding
12831
  • Terkait dengan Management Fee sebesar US$200,000.00bahwa berdasarkan Schedule 2 Management Administrative and Technical ServicesAgreement antara KMC Oiltools PTE, LTD (KMCOS) dengan Pemohon Banding(Perusahaan) yang berlaku efektif tanggal 1 Juli 2006 dinyatakan Sevices to providedunder the agreement are such services as shall be requested from time to time bycompany to assist the company and its personnel to supplement the companys own workwith respect to following:. Traning Curicullum;.
    Not later than Desember in each calendaryear during the term of the Agreeement, the parties shall agree an annual fee to apply forthe following calendar year based on the parties reasonable estimate of the amount ofservices to provided during the relevant calendar year;In addition to the fixed fee specified above , or agreed on an annual basis as providedherein, the company shall also pay alloutof pocket disbursements and the third partyexpenses incurred by KMCOS in providing the Services to the
    dan PT XXX dahulu PT KMC Oiltools (Licensee) dinyatakan :in consideration of rights granted herein, the Licensee hereby agrees to pay to the licensora royalty equal to percentage rate specified in Schedule I of Licensees Gross Revenuesfrom its business as shown in its audited accounts bahwa selanjutnya dalam angka 4 Schedule 1 perjanjian tersebut di atas , dinyatakanRoyalty Rate : 3 Per Cent (3%), except for the right to manufacture and sell productunder the Unimat Patent, in which case the rate shall
Putus : 22-11-2016 — Upload : 20-04-2017
Putusan MAHKAMAH AGUNG Nomor 1038 B/PK/PJK/2016
Tanggal 22 Nopember 2016 — PT. PERTAMINA (PERSERO) vs DIREKTUR JENDERAL PAJAK
3117 Berkekuatan Hukum Tetap
  • Putusan Nomor 1038/B/PK/PJK/2016 Artice 2 Exhibit A BADAK LNG (BONTANGLNG) PROCESSING AGREEMENT (Amended& Restatted, 1988): Cash, CallsFrom time to time, as hecessaty, Plant Operator shall cashCall fromProducers; and Producers shall pay er Cause. to bePaid to Plant Operater in og Sellars their respectiveShares, separately deternined as Previded Lm Section A.O1 ofthe Agreement, of Projected net eash Pquirements For eachof:(a) Plane Operating Costs; and(5) the costs of Currently Funded capital Projectsfor
    : aa calendar ponth er part thereof, a5 #@t forth in suchCash calls,The cash ealle For Blane Operating Cagts and CurrentlyFunded Capital Projects shall be S150 Sepacately and gshalza in accordance with Producers" latest egtinates of sashSales Contract s Percentage as determined under Artiche 11of the Agreement, Te curing 2 year there shall be aFevision in the estimate S& a Sales Conteract's Percentage,or if the final determination of such Sales Cet ricbitPercentage pursuant to Section LL.o2 of the
    Putusan Nomor 1038/B/PK/PJK/2016 The due date for @ach cash 911 Shall 6aGperator, provided Plant OperatocSet by PlantGives Preducers @eE: es igasttwo weeks!
    To the extene Bracticable, Plant operater Shall place thefunds received Ppursuane > cash calls in interestearningeccounts; ell interest earned thereon Shall be credited eePlant Operating Cests aad motice of such amounts shall bedelivered to the Producers. Gambar VI. Lanjutan Artice 2 Exhibit A BADAK LNG (BONTANGLNG) PROCESSING AGREEMENT (Amended & Restatted, 1988):b.
    the Trustee of such procedures whieh shall include o requirceocnt that the Lierfaection Compuny fornish the Trosiee will aeacknowledsient thut cach poyenenl by the Treaster lereunlor Fullysatisfies the linkililies of Meriaenina or the Coulractors, as tae casemay be, will respect to thq.invoies to whiel: Ue puyment relotos.62 Portamina and the Contractors shall agree with the Lique10 Gambar VII.
Putus : 22-11-2016 — Upload : 20-04-2017
Putusan MAHKAMAH AGUNG Nomor 1035 B/PK/PJK/2016
Tanggal 22 Nopember 2016 — PT. PERTAMINA (PERSERO) vs DIREKTUR JENDERAL PAJAK,
3920 Berkekuatan Hukum Tetap
  • Tf at guch Rime this preves net te be the case,Special allecaticon Procedures Tesoecting Flank OperatingCosts wlll be adepted as may be apprenriate,.8.02 The chacces provided fcr in Section @.aL shall be specifiedSGDaTateLy Poe e2eh sales Cantract and AaLagect to sesarateCash Calle and debit notes by. Blant Operator and Paid 5yFroducers in acesrdance with che Accountlog Precedure,Such charges and Payments shall be SuSject!
    CalisA, From time to time, as hecessacy, Plant Operator shall cashCall from Producers; and Producrs shall pay or cause. to bePaid S Plant Operater ia SS dollars their respecel vaShares, separately deternined as Previded Lm Section A.o1 ofthe Agr@enent, of Projected net cash Fequirements For eachof:(a) Plant Operating Costs; and(6) the costs of Currently Punded Capital Projectsfor 4 calendar senth ar Barc thereof, as @@t forth in suchCash calls,The cash ealles For Plant Operating Costs and CurrentlyFunded
    Putusan Nomor 1035/B/PK/PJK/2016 The due date for each cash esll shall bS set by Blanegives Preducers. 1 pived : ae leastWO weeks" advance astice of such due dateOperator, provided Plane Operatora. Each cash call 13sha sek Fort!
    To the extent fracticable, Plant Operater shail place thefunds received Furauanr fo cash calle in faterestearningScceunes; all interest earned thereon Shall be credited esPlant Operating Costs and Rotice of such amounts shall Sedelivered ta the Producers, Gambar VI. Lanjutan Artice 2 Exhibit A BADAK LNG (BONTANGLNG) PROCESSING AGREEMENT (Amended & Restatted, 1988)b.
    haa been approved for payment, pay to the Liquefaction Compooy from the Bodok Payment Account the amount of such invoice,porsuant to procedures te be agreed upon pursuant to Section 6.2,62 Pertamina and the Contraetors shall agree with the Liquefaction Company on appropriate procedures for the payment of funds10payalde io the Laqeefaction Company pursuit te Section Gl, amlBhall advise the Trustee of such procedurea which shall include o requircemrat thnk dhe Liquefaction Compuny fornish the Trostee
Register : 27-06-2013 — Putus : 24-11-2014 — Upload : 18-12-2015
Putusan PENGADILAN PAJAK Nomor Put.57674/PP/M.IA/16/2014
Tanggal 24 Nopember 2014 — Pemohon Banding dan Terbanding
19186
  • PSC antara lain dinyatakan: The cost accruing therefrom shall be included in operating costs recoverable asprovided in section VI.
    theAccounting Procedure attached hereto by written agreement of PERTAMINA, CNWwill not incur interest expenses to finance its operations hereunder";bahwa terkait dengan alokasi biaya overhead kantor pusat, terdapat beberapaketentuann yang berlaku, antara lain :Article Ill angka 2 Exibit C PSC, antara lain dinyatakan:Overhead allocation.General and administrative costs, other than direct charges, allocable to thisoperation should be determined by a detailed study, and the method determined bysuch study shall
    The method selected must beapproved by PERTAMINA, and such approval can be reviewed peridacly byPERTAMINA and CNW";" The Last sentence of Article 3.3 of Exibit D the PSC is amended to be: "The Directand indirect costs incurred by PHE OGAN KOMERING as Operator and TALISMANin so providing assistance to Operator shall be charged to the Joint Account andsahall be Included in operating costs";Surat Direktur Utama Pertamina Nomor: 947/C.0000/81 Tanggal 5 Juni Tahun 1981,antara lain dinyatakan:" perdasarkan
Register : 13-04-2021 — Putus : 03-08-2021 — Upload : 03-08-2021
Putusan PT JAKARTA Nomor 140/PDT/2021/PT DKI
Tanggal 3 Agustus 2021 — Pembanding/Penggugat : PT Quabi Solago Diwakili Oleh : PT Quabi Solago
Terbanding/Tergugat I : PT. ZTE Indonesia
Terbanding/Tergugat II : PT Smartfren Telecom TBK
279157
  • The arbitration place shall be Singapore.The arbitrial award shall be final and binding upon both Parties. Thearbitration fee shall be borne by the losing party except otherwise awardedby the arbitral tribunal.Adapun terjemahan bebasnya adalah sebagai berikut:Kecuali jika Suatu pihak mencari putusan selaganti rugi, setiap perselisihanyang timbul dari, jika sehubungan dengan Perjanjian Subkontraktor untukdiselesaikan terlebin dahulu melalui negosiasi damai oleh kedua belahpihak.
    TheSubcontractor shall, within seven (7) calendar days after its first knowledgeor awareness of the delay, provide adequate evidences to the OutsourcingManager of the Contractor to justify the delay.
    If the Outsourcing Managerof the Contractor, judging by the adequate and valid evidences provided bythe Subcontractor within the above fixed time limit, signs to confirm thatthe Subcontractor shall not be held responsible for the delay, theSubcontractor can then be exempted from any responsibility in connectionwith the delay. The time schedule shall be continously checked and mayHal. 41 dari 98 hal.
    Uponreceiving this notice, Contractor shall cancel, confirm or vary theinstruction of variation.Hal. 48 dari 98 hal.
    settlement sheet shall the invoice be issued and sent toContractor.
Putus : 31-08-2017 — Upload : 01-11-2017
Putusan MAHKAMAH AGUNG Nomor 1219/B/PK/PJK/2017
Tanggal 31 Agustus 2017 — PT PERTAMINA (Persero) vs. DIREKTUR JENDERAL PAJAK
3869 Berkekuatan Hukum Tetap
  • Tf at suchSpecial allesation Precedures resoCosta willl be adepted as may beThe charces providedS@parately foc e2eh salesCash calla and debit nores byProducers in accordance with (che Accounting Proceduce.Such charges and Bayments, shall. be suSject! te adprevided in tha Accounting Procedure.
    CallsA, i i From time to time, as necessacy, Plant Operator shall cashcall. from Producars; and Produedrs shall pay or cause. to bePaid fo Blant Operater in og Sollacs their respeceienshares, Stparately determined as provided in Section 8.01 ofthe Agreement, of projected net Cash Fequirements Fer eachof: (a) Plane Operating Costs; and(5) the eests er Currently Panded Capital Projectsfor a iCllendar senth ofr Part Ehttesl, as @@t ferkth in suchCash calls,The cash eallea For Plank Operating Casts and
    Putusan Nomor 1219/B/PK/PJK/2017 The due date for each cash sll shall bie S06 by PlaneSives Producers at leastOPerater, provided Plant Operatesfe ' : roO Weeks!
    ToEne extent practicable, Plant Oferater shall place thezx funds received pursuant ta cash calle in faterestearaingacecunes; ell interest earned thereon Shall be credited tePlant Operating Costs and Rotice of such amounts Bhall Se delivered to the Producers.Gambar VI. Lanjutan Artice 2 Exhibit A BADAK LNG (BONTANG LNG)PROCESSING AGREEMENT (Amended & Restatted, 1988):b.
    To the extent that funds are then held inthe Badak Payment Account the Trustee shall, promptly upon reeeiptef notice from both Pertamina and the Contractors thet any suchinvoice has been approved for payment, pay to the Liquefaction Compooy from the Dodok Payment Account the amount of such invoice,porsuant to procedures to be agreed upon pursuant to Section 6.2,62 Pertamina and the Contrastors shall agree with the Liquefaction Company on appropriate procedures for the payment of funds10payaldo to
Register : 24-02-2012 — Putus : 31-01-2013 — Upload : 14-07-2013
Putusan PENGADILAN PAJAK Nomor PUT.43070/PP/M.VII/19/2013
Tanggal 31 Januari 2013 — Pemohon Banding dan Terbanding
12430
  • CukaiNomor :SE16/BC/2010 tanggal 4 Agustus 2010, pada Angka 1 huruf menyebutkanThird Country Invoicing adalah invoice yang diterbitkan oleh perusahaan yangberlokasi di negaranegara anggota FTA atau negara bukan anggota FTA untukkepentingan perusahaan pengekspor yang berlokasi di negara anggota FTA.Rule 23, Appendix 1, Attachment A, Revised Operational Certification Procedures(OCP) For The Rules of Origin of The AseanChina Free Trade Area, menyatakan :The Customs Authority of the importing Party shall
    The third party invoice number should be indicated in Box 10 of theCertificate of Origin (Form E), the exporter and consignee must be located in theParties and the copy of the third party invoice shall be attached to the Certificate ofOrigin (Form E) when presenting to the Customs Authority of the importing Party.bahwa berdasarkan pemeriksaan Majelis atas buktibukti yang disampaikan di dalampersidangan, kedapatan sebagai berikut :bahwa berdasarkan pemeriksaan Majelis atas PIB Nomor 416515 tanggal
    Offshore) Co Ltd 1703 AIA Tower, Ave Com De Macau,sehingga eksportirnya berada di Macao;bahwa nilai FOB pada Form E Nomor E114100101320462 tanggal 07 Oktober 201 1adalah USD 8162.40 berbeda dengan nilai FOB pada invoice yang dilampirkan,yaitu USD. 8166.96;bahwa dengan demikian Majelis menyimpulkan Rule 23, Appendix 1, Attachment A,Revised Operational Certification Procedures (OCP) For The Rules of Origin of TheAseanChina Free Trade Area, yang menyatakan :The Customs Authority of the importing Party shall
    The third party invoice number should be indicated in Box 10 of theCertificate of Origin (Form E), the exporter and consignee must be located in theParties and the copy of the third party invoice shall be attached to theCertificate of Origin (Form E) when presenting to the Customs Authority of theimporting Party.tidak terpenuhi sehingga dengan demikian tidak dapat diberikan preferensi tarifberdasarkan ACFTA;berdasarkan nomor urut 4540 Lampiran Il Peraturan Menteri Keuangan RepublikIndonesia Nomor
Register : 27-06-2013 — Putus : 24-11-2014 — Upload : 18-12-2015
Putusan PENGADILAN PAJAK Nomor Put.57654/PP/M.IA/13/2014
Tanggal 24 Nopember 2014 — Pemohon Banding dan Terbanding
242101
  • PSC antara lain dinyatakan:The cost accruing therefrom shall be included in operating costs recoverable asprovided in section VI.
    theAccounting Procedure attached hereto by written agreement of PERTAMINA,CNW will not incur interest expenses to finance its operations hereunder";bahwa terkait dengan alokasi biaya overhead kantor pusat, terdapat beberapaketentuann yang berlaku, antara lain :Article l angka 2 ExibitC PSC, antara lain dinyatakan:Overhead allocation.General and administrative costs, other than direct charges, allocable to thisoperation should be determined by a detailed study, and the method determinedby such study shall
    The Last sentence of Article 3.3 of Exibit D the PSC is amended to be: "The Directand indirect costs incurred by PHE OGAN KOMERING as Operator andTALISMAN in so providing assistance to Operator shall be charged to the JointAccount and sahall be Included in operating costs".Surat Direktur Utama Pertamina Nomor: 947/C.0000/81 Tanggal 5 Juni Tahun 1981,antara lain dinyatakan:" berdasarkan halhal tersebut diatas dan Pertamina selaku pemegangmanagement didalam penerapan management control sesuai dengan
    penerimaan bagi hasil untuk Pemohon Bandingsebagai kontraktor dalam pelaksanaan Production Sharing Contrac (PSC) untuk BlokOgan Komering.bahwa berdasarkan uraian tersebut, Majelis berpendapat bahwa alokasi biayaoverhead dari kantor pusat (Talisman Ltd Canada) kepada Pemohon Banding bukanmerupakan obyek PPh Pasl 26.bahwa ditinjau dari Perjanjian Penghidaran Pajak Berganda (P3B) antara PemerintahIndonesia dengan Canada Article 7 (1) dianyatakan:" The profits of an enterprise of a Contracting State shall
Register : 27-06-2013 — Putus : 24-11-2014 — Upload : 18-12-2015
Putusan PENGADILAN PAJAK Nomor Put.57678/PP/M.IA/16/2014
Tanggal 24 Nopember 2014 — Pemohon Banding dan Terbanding
19851
  • PSC antara lain dinyatakan: The cost accruing therefrom shall be included in operating costs recoverable asprovided in section VI.
    theAccounting Procedure attached hereto by written agreement of PERTAMINA, CNWwill not incur interest expenses to finance its operations hereunder".bahwa terkait dengan alokasi biaya overhead kantor pusat, terdapat beberapaketentuann yang berlaku, antara lain :Article Ill angka 2 Exibit C PSC, antara lain dinyatakan:Overhead allocation.General and administrative costs, other than direct charges, allocable to thisoperation should be determined by a detailed study, and the method determined bysuch study shall
    The Last sentence of Article 3.3 of Exibit D the PSC is amended to be: "The Directand indirect costs incurred by PHE OGAN KOMERING as Operator and TALISMANin so providing assistance to Operator shall be charged to the Joint Account andsahall be Included in operating costs".Surat Direktur Utama Pertamina Nomor: 947/C.0000/81 Tanggal 5 Juni Tahun 1981,antara lain dinyatakan:" perdasarkan halhal tersebut diatas dan Pertamina selaku pemegang managementdidalam penerapan management control sesuai dengan
Register : 30-08-2013 — Putus : 23-04-2014 — Upload : 28-03-2015
Putusan PENGADILAN PAJAK Nomor Put-52069/PP/M.XVIIA/19/2014
Tanggal 23 April 2014 — Pemohon Banding dan Terbanding
12826
  • menyerahkan hard copy bukti Proceed Devisa Impor ydibayar per rekening bank devisa;bahwa pada persidangan Pemohon Banding sampaikan surat tanpa nomor tanggalFebruari 2014, mengenai Tanggapan atas For E yang pada pokoknya menyatakan seb:berikut:1.Pada Rules of Origin (ROO) For The AseanChina Free Trade Area (ACFTA) fchapter 3 article 3.2 Origin Criteria disebutkan bahwa:For the purposes of this chapter, goods imported by a party which are consigned withe meaning of article 3.8 (Direct consignment), shall
    in the territory of the exporting pprovided the said goods are eligible under Article 3.4 (Not Wholly ObtaineProduced Goods) or 3.5.bahwa jika diartikan pada article 3.2 chapter 3 tersebut dinyatakan bahwa baik batWholly Obtained (WO) requirement a) maupun bukan Wholly Obtained (Non Vrequirement b) di atas adalah berhak mendapatkan preferential tarrif treatment sepanjmengikuti ketentuan article 3.8 yakni "direct consigment" di mana arti direct consignpada article 3.8 adalah "an originating good shall
    On Comprehensive Economic CoOperation BetweenAssociation Of South East Asian Nation And The Peoples Republic Of China (ProtKedua Untuk Mengubah Persetujuan Perdagangan Barang Dalam Persetujuan KeranKerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara Anggota AsosBangsaBangsa Asia Tenggara Dan Republic Rakyat China), yaitu pada Annex 3 "RulesOrigin For The The AseanChina Free Trade Area", dinyatakan:Rule 2: Origin CriteriaFor the purposes of this Agreement, products imported by a Party shall
    be deemed toriginating and eligible for preferential concessions if they conform to the orrequirements under any one of the following:Products which are wholly obtained or produced as set out and defined in Rule 3; orProducts not wholly produced or obtained provided that the said products are eligunder Rule 4, Rule 5 or Rule 6.bahwa pada Rule 3, disebutkan, sebagaimana kutipan berikut:Rule 3: Wholly Obtained ProductsWithin the meaning of Rule 2 (a), the following shall be considered as wholly produce.obtained
Register : 21-11-2011 — Putus : 27-05-2013 — Upload : 27-11-2013
Putusan PENGADILAN PAJAK Nomor Put. 45136/PP/M.VIII/16/2013
Tanggal 27 Mei 2013 — Pemohon Banding dan Terbanding
13241
  • Terkait dengan Management Fee sebesar US$200,000.00bahwa berdasarkan Schedule 2 Management Administrative and Technical ServicesAgreement antara KMC Oiltools PTE, LTD (KMCOS) dengan Pemohon Banding(Perusahaan) yang berlaku efektif tanggal 1 Juli 2006 dinyatakan Sevices to providedunder the agreement are such services as shall be requested from time to time bycompany to assist the company and its personnel to supplement the companys own workwith respect to following:S2.1$2.2$2.3S2.4=SN16.17.18.Business
    Not later than Desember in each calendaryear during the term of the Agreeement, the parties shall agree an annual fee to apply forthe following calendar year based on the parties reasonable estimate of the amount ofservices to provided during the relevant calendar year;In addition to the fixed fee specified above , or agreed on an annual basis as providedherein, the company shall also pay alloutof pocket disbursements and the third partyexpenses incurred by KMCOS in providing the Services to the
    dan PT XXX dahulu PT KMC Oiltools (Licensee)dinyatakan in consideration of rights granted herein, the Licensee hereby agrees topay to the licensor a royalty equal to percentage rate specified in Schedule 1 ofLicensees Gross Revenues from its business as shown in its audited accounts bahwa selanjutnya dalam angka 4 Schedule 1 perjanjian tersebut di atas , dinyatakanRoyalty Rate : 3 Per Cent (3%), except for the right to manufacture and sell productunder the Unimat Patent, in which case the rate shall
Register : 04-06-2013 — Putus : 08-10-2014 — Upload : 03-11-2015
Putusan PENGADILAN PAJAK Nomor Put-55958/PP/M.XVIIA/19/2014
Tanggal 8 Oktober 2014 — Pemohon Banding dan Terbanding
15232
  • Relevant Goverment authorities inimporting Member States shall accept CertificatOrigin (Form D) in cases where the sales Invoiissued either by a company located in a tcountry or by an ASEAN exporter for the accof the said company, provided that the goods 1the requirements of chapter 3 of this Agreement2. The exporter shall indicate third couinvoicingand such information as namecountry of the company issuing the invoice incertificate of Origin (Form D);bahwa berdasarkan Annex 7:10.
    THIRD COUNTRY INVOICING:cases where invoices are issued by a third coutthe third country invoicingbox should be ti(V) and such information as name and countrthe company issuing the invoice shall be indicin box 7;bahwa berdasarkan penelitian lebih lanjut terhadap Form D Nomor: ID20120204tanggal 9 November 2012 diketahui bahwa:e issuing authority tidak memberi contreng (V) pada box 13 tentang 1country invoicing dan;e nama dan negara penerbit Invoice tidak tercantum pada kolom 7 Forttersebut;bahwa berdasarkan
Register : 19-06-2017 — Putus : 02-10-2017 — Upload : 14-11-2017
Putusan PT JAKARTA Nomor 367/PDT/2017/PT.DKI
Tanggal 2 Oktober 2017 — PT.ADHI DAYA ENERGI >< PT.BUMI SUBSEA INDONESIA
6541
  • The services shall include any necessarypersonnel, equipments, tools and consumables required to perform thework in professionals and safe manner. All the reference data, drawingand project specifications are enclosed in this work order on separatesheets.Statement of Work:The work shall follow the relevan codes and standards including butlimited to the PT.
    Project deliverables shall beprepared in compliance with the Company's (in this matter, B.W.Offshore) specification once a task has been completed (page 7,paragraph 2);* ReferencesAll procedures, practices, and standards shall conform to theguidelines set by certification and regulation bodies and shall abide byall its requirements.
    Putusan No. 367/PDT/2017/PT.DKI.Prior to job commencement, all equipment shall be inspected andcalibrated. The equipment used for the WORK is categorized by task islisted, but not limited to, as below according to the standardrequirements of the Company in order to accommodate the completionof the WORK (page 9, point 4.1);* General Visual InspectionGeneral Visual Inspection shall be carried out by the ROV.
    Themethod used for this task shall utilize the ROV camera with regards tothe personnels experience in piloting and/or assessing the sitescondition.... (page 9, point 7.9.1);* Project PersonnelThe ROV Supervisor shall have all the qualifications andexperience of the ROV Pilot. In addition, the person shall be responsiblefor the general operation of the vehicle and directing the maintenance ofthe equipment spread.
    The person shall be in charge, and fullyresponsible for carrying out any inspection WORK specified by theCompary....The ROV Pilot shall be a trained ROV technical with theappropriate skills and experience at piloting the type of vehicle used andshall keep it operational and utilize it with all the expertise required toobtain optimum usefulness of its capabilities....