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Putus : 30-01-2019 — Upload : 20-03-2019
Putusan MAHKAMAH AGUNG Nomor 142/B/PK/Pjk/2019
Tanggal 30 Januari 2019 — PT ALASINDO MAKMUR vs. DIREKTUR JENDERAL BEA DAN CUKAI
3010 Berkekuatan Hukum Tetap
  • Putusan Nomor 142/B/PK/Pjk/201911.12.13.14.Bahwa pada penjelasan pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: The Headingcovers, inter alia:(a) Skiboots consisting of several moulded parts hinged on rivets orsimilar devices;(b) Clogs without quarter or counter, the uppers of which are producedin one piece usually attached to the base or platform by riveting;(c) Slippers or mules without quarter or counter, the uppers of which,being produced in one piece
    or assembled other than by stitching,are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers);Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpor Pemohon Banding sekarangPemohon
Register : 23-08-2019 — Putus : 03-10-2019 — Upload : 26-11-2019
Putusan MAHKAMAH AGUNG Nomor 3434 B/PK/PJK/2019
Tanggal 3 Oktober 2019 — PT. ALASINDO MAKMUR VS DIREKTUR JENDERAL BEA DAN CUKAI;
4715 Berkekuatan Hukum Tetap
  • belumkelinatan memenuhi syarat Kedua karena pembuatannya dengancara injection moulding, karena untuk masuk pos 64.02 harusmemenuhi syarat pembuatannya dengan cara dijahit, dikeling,dipaku, disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: TheHeading covers, inter alia:(a) Ski boots consisting of several moulded parts hinged onnvets or similar devices;(b) Clogs without quarter or counter, the uppers of which
    areproduced in one piece usually attached to the base orplatform by riveting;(c) Slippers or mules without quarter or counter,the uppersof which, being produced in one piece or assembled otherthan by stitching, are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counteror heelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached tothe sole by plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced
Putus : 04-05-2016 — Upload : 15-09-2016
Putusan MAHKAMAH AGUNG Nomor 316/B/PK/PJK/2016
Tanggal 4 Mei 2016 — CV. PUJIMA GOARNA VS DIREKTUR JENDERAL BEA DAN CUKAI
18081 Berkekuatan Hukum Tetap
  • Canada Borders Service Agency, Statement Of Reason ,Ottawa Nov Dec 92002The distinctive feature of waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection to thefoot, are incorporated into a single component which may be made of rubberor plastic diterjemahkan ciri knas alas kaki tahan air adalah kedua bagiansol dan bagian atasnya mampu memberikan perlindungan tahan airterhadap kaki, terbentuk dalam komponen tunggal yang terbuat dari
    kelihatanmemenuhi syarat kedua karena pembuatannya dengan cara injectionmoulding, karena untuk masuk pos 64.02 harus memenuhi syaratpembuatannya dengan cara dijahit, dikeling, dipaku, disekrup, ditusuk ataudengan cara semacam itu.Bahwa pada penjelasan pos 64.02 pada halaman XII 64021 ExplanatoryNotes, Fifth Edition , Volume 3, dinyatakan : The Heading covers, interalia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(6) Clogs without quarter or counter, the uppers of which
    are produced inone piece usually attached to the base or platform by riveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than by stitching, areattached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter or heelstrapattached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;Halaman 16 dari 19 halaman Putusan
Putus : 04-05-2016 — Upload : 15-09-2016
Putusan MAHKAMAH AGUNG Nomor 315/B/PK/PJK/2016
Tanggal 4 Mei 2016 — CV. PUJIMA GOARNA VS DIREKTUR JENDERAL BEA DAN CUKAI
18127 Berkekuatan Hukum Tetap
  • Canada Borders Service Agency, Statement Of Reason ,Ottawa Nov Dec 92002The distinctive feature of waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection to thefoot, are incorporated into a single component which may be made of rubberor plastic diterjemahkan ciri knas alas kaki tahan air adalah kedua bagiansol dan bagian atasnya mampu memberikan perlindungan tahan airterhadap kaki, terbentuk dalam komponen tunggal yang terbuat dari
    kelihatanmemenuhi syarat kedua karena pembuatannya dengan cara injectionmoulding, karena untuk masuk pos 64.02 harus memenuhi syaratpembuatannya dengan cara dijahit, dikeling, dipaku, disekrup, ditusukatau dengan cara semacam itu.Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Fifth Edition , Volume 3, dinyatakan : The Headingcovers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(6) Clogs without quarter or counter, the uppers of which
    are producedin one piece usually attached to the base or platform by riveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than by stitching,are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced
Putus : 20-03-2019 — Upload : 28-05-2019
Putusan MAHKAMAH AGUNG Nomor 890/B/PK/Pjk/2019
Tanggal 20 Maret 2019 — BUT SALAMANDER ENERGY (NORTH SUMATRA) LIMITED VS DIREKTUR JENDERAL PAJAK
8945 Berkekuatan Hukum Tetap
  • Keempat, in casu Branch Profit Tax, memilikiketerkaitan hubungan hukum (innerlijke samenhang) antara KontrakBagi Hasil (Production Sharing Contract) dengan P3B Indonesia Inggrissebagaimana yang dimuat dalam Article 10.7 yang menyatakan bahwa:Not with standing any other provisions of this Agreement, where acompany which is a resident of a Contracting State, having a permanentestablishment in that Contracting State, derives profits through of thepermanent establishment, such profits may be taxed (in
    an addition to betax which would be chargeable on those profits if they were the profits ofa company which was a resident of that other Contracting State) inaccordance with the laws of the Contracting State, but the rate of tax soimposed shall not exceed 10 per cent of the profits of the permanentestablishment after payment of the income tax on those profits;Halaman 5 dari 11 halaman.
Putus : 10-03-2015 — Upload : 01-12-2015
Putusan MAHKAMAH AGUNG Nomor 1067/C/PK/PJK/2014
Tanggal 10 Maret 2015 — PT. TRI TUNGGAL PRATYAKSA vs. DIREKTUR JENDERAL PAJAK
323 Berkekuatan Hukum Tetap
  • Alasan banding untuk masingmasing proyek adalah sebagai berikut:1.Proyek PISP (Participatory Irrigation Sector Project);Dalam kontrak disebutkan halhal sebagai berikut:This Contract (hereinafter called the "Contract") is made on the 6th day of themonth of December, 2006 between, on the hand, Directorate General ofWater Resources (DGWR), Ministry of Public Works, Republic ofIndonesia (hereinafter called the "Client") and, on the other hand a JointVenture consisting of the following entities, each of which
    DDC Consultants(hereinafter collectivelly called the "Consultant);Sedangkan dalam General Condition of Contract juga dijelaskan bahwa"Joint Venture" means a Consultant which compries two or more Peartnerseach of wich will be jointly and severally liable to the Client for all theConsultant's obligations under the Contract;a) Dasar Hukum: UndangUndang Nomor 18 Tahun 2000 tentang PerubahanKedua Atas UndangUndang Nomor 8 Tahun 1983 tentang PajakPertambahan Nilai Barang Dan Jasa Dan Pajak Penjualan AtasBarang
    Proyek PISP (Participatory Irrigation Sector Project);Dalam kontrak disebutkan halhal sebagai berikut:This Contract (hereinafter called the "Contract") is made on the 6th day of themonth of December, 2006 between, on the hand, Directorate General ofWater Resources (DGWR), Ministry of Public Works, Republic ofIndonesia (hereinafter called the "Client") and, on the other hand a JointVenture consisting of the following entities, each of which will be jointly andseverally liable to the Client for all
    DDC Consultants(hereinafter collectivelly called the "Consultant);Sedangkan dalam General Condition of Contract juga dijelaskan bahwa"Joint Venture" means a Consultant which compries two or more Peartnerseach of wich will be jointly and severally liable to the Client for all theConsultant's obligations under the Contract;a) Dasar Hukum:UndangUndang Nomor 18 Tahun 2000 tentang PerubahanKedua Atas UndangUndang Nomor 8 Tahun 1983 tentang PajakPertambahan Nilai Barang Dan Jasa Dan Pajak Penjualan AtasBarang
Putus : 06-06-2016 — Upload : 13-09-2016
Putusan MAHKAMAH AGUNG Nomor 379/B/PK/PJK/2016
Tanggal 6 Juni 2016 — CV. PUJIMA GOARNA VS DIREKTUR JENDERAL BEA DAN CUKAI
4522 Berkekuatan Hukum Tetap
  • Bahwa berdasarkan Canada Border Service Agency, Custom Notice N484,Ottawa, Nov 26, 2002 dan Canada Border Service Agency, Statement OfReason , Ottawa, December 9, 2002"The distinctive feature of waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection to thefoot, are incorporated into a single component which may be made of rubberor plastic.Bahwa diterjemahkan oleh Penerjemah Resmi Dan Tersumpah :Harry F.
    Canada Borders Service Agency, Statement Of Reason ,Ottawa Nov Dec 92002The distinctive feature of waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection to thefoot, are incorporated into a single component which may be made of rubberor plastic diterjemahkan ciri knas alas kaki tahan air adalah kedua bagiansol dan bagian atasnya mampu memberikan perlindungan tahan airterhadap kaki, terbentuk dalam komponen tunggal yang terbuat dari
    are produced inone piece usually attached to the base or platform by riveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than by stitching, areattached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter or heelstrapattached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced
Putus : 19-10-2017 — Upload : 28-08-2018
Putusan MAHKAMAH AGUNG Nomor 1845 K/Pdt/2017
Tanggal 19 Oktober 2017 — DOUBLE A (1991) PUBLIC COMPANY LIMITED VS PT ASURANSI RECAPITA
273222 Berkekuatan Hukum Tetap
  • sum, well and truly to be made, firmly by this presents that ifthe PRINCIPAL fails to fulfill the performance of the work of PulpSupply which has been awarded to him under the OBLIGEE'S notice ofContract Pulp Supply Contract Nomor S/C.PULP.002/2013 datedSeptember 03, 2013 between the OBLIGEE and the PRINCIPAL whichHalaman 29 dari 54 hal.
    Bahwa Pasal 2 Performance Bond Nomor Bond:HDO/BPB/99/2013/ 00335 berbunyi sebagai berikut:We, the PRINCIPAL and the SURETY bind ourselves for the paymentof which sum, well and truly to be made, firmly by this presents that ifthe PRINCIPAL fails to fulfil the performance of the work of WoodchipSupply which has been awarded to him under the OBLIGEE'S notice ofContract Woodchip Sale & Purchase Contract Nomor DA13036INDdated September 03, 2013 between the OBLIGEE and the PRINCIPALwhich contract is inherent
    Hal tersebut sebagaimana dengan jelas diatur dalam ketentuanPasal 2 Performance Bond Nomor HDO/BPB/99/2013/00334, yangselengkapnya berbunyi:We, the PRINCIPAL and the SURETY bind ourselves for thepayment of which sum, well and truly to be made, firmly by thispresents that if the PRINCIPAL fails to fulfill the performance of thework of Pulp Supply which has been awarded to him under theOBLIGEES notice of Contract Pulp Supply Contract NomorS/C.PULP.002/2013 dated September 03, 2013 between theOBLIGEE
    and the PRINCIPAL which contract is inherent within thisbond.Terjemahan bebas, sebagai berikut:Kami, PELAKSANA dan PENJAMIN mengikatkan diri untukmelaksanakan pembayaran sejumlah uang secara baik dan benar,secara tegas dengan ini dinyatakan bahwa jika PEMBERI KUASAlalai memenuhi pelaksanaan pekerjaan Pulp Supply yang telahHalaman 37 dari 54 hal.
    ;Pasal 2 Performance Bond Nomor HDO/BPB/99/2013/00335, yangselengkapnya berbunyi:We, the PRINCIPAL and the SURETY bind ourselves for thepayment of which sum, well and truly to be made, firmly by thispresents that if the PRINCIPAL fails to fulfill the performance of thework of Woodchip Supply which has been awarded to him under theOBLIGEES notice of Contract Woodchip Sales & Purchase ContractNomor DA13036IND dated September 03, 2013 between theOBLIGEE and the PRINCIPAL which contract is inherent within
Register : 18-04-2017 — Putus : 05-06-2017 — Upload : 02-11-2017
Putusan MAHKAMAH AGUNG Nomor 947 B/PK/PJK/2017
Tanggal 5 Juni 2017 — DIREKTUR JENDERAL PAJAK vs PT. COCA COLA INDONESIA
10979 Berkekuatan Hukum Tetap
  • Where a resident of one of the Contracting States and anyother person are related and where such related personsmake arrangements or impose conditions betweenthemselves which are different from those which would bemade between independent persons, any income,deductions, credits, or allowances which would, but for thosearrangements or conditions, have been taken into account incomputing the income (or loss) of, or the tax payable by, oneof such persons, may be taken into account in computing theamount
    For this purpose, the term "control"includes any kind of control, whether or not legallyenforceable, and however exercised or exercisable;Where a Contracting State includes in the profits of a resident ofthat State, and taxes accordingly, profits on which a resident ofHalaman 30 dari 70 halaman.
    Putusan Nomor 947/B/PK/PJK/2017themselves which are different from those which would bemade between independent persons, any income,deductions, credits, or allowances which would, but forthose arrangements or conditions, have been taken intoaccount in computing the income (or loss) of, or the taxpayable by, one of such persons, may be taken intoaccount in computing the amount of the income subject totax and the taxes payable by such person;A person is related to another person if either personparticipates
    those which wouldhave been made between independent persons, then thatother State shall make an appropriate adjustment to theamount of the tax charged therein on those profits.
    The issue is whether the marketer shouldbe compensated as a service provider, i.e. forproviding promotional services, or whether thereare any cases in which the marketer should sharein any additional return attributable to the marketingintangibles.
Putus : 11-02-2015 — Upload : 01-12-2015
Putusan MAHKAMAH AGUNG Nomor 1013/B/PK/PJK/2014
Tanggal 11 Februari 2015 — CV PUJIMA GOARNA vs. DIREKTUR JENDERAL BEA DAN CUKAI
3517 Berkekuatan Hukum Tetap
  • bilakenyataannya alas kaki tersebut tidak dapat melindungi dari masuknya airatau cairan lainnya maka tidak dapat menjadi waterproof footwear danharus keluar dari pos 6401;Berdasarkan Canada Border Service Agency, Custom Notice N484, Ottawa,26 Nov 2002 dan CBSA Statement Of Reason, Ottawa 9 Desember 2002;The distinctive feature of waterproof footwear is that both the Sole portionand the a portion of the Upper, sufficient to give waterproof protection to thefoot, are incorporated into a single component which
    Putusan Nomor 1013/B/PK/PJK/2014Menurut pendapat Pemohon Banding (kami) penyataan di ataskurang tepat karena berdasarkan Harmonized System:Pos 64.01 Waterproof footwear with outer Soles and Uppers ofrubber or of plastic, the Uppers of which are neitherfixed to the Sole nor assembled by stitching, riveting,nailing, screwing, plugging or similar processes;Pos 64.02 Other footwear with outer Soles and Uppers of rubberor plastics;Pos 64.03 Footwear with outer Soles of rubber, plastics, leatheror composition
    Putusan Nomor 1013/B/PK/PJK/201411.12.13.pembuatannya dengan cara dijahit, dikeling, dipaku, disekrup, ditusukatau dengan cara semacam itu;Bahwa pada penjelasan sub pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: The Headingcovers, inter alia:(m) Skiboots consisting of several moulded parts hinged on rivets orsimilar devices;(n) Clogs without quarter or counter, the Uppers of which areproduced in one piece usually attached to the base or platform byriveting
    ;(0) Slippers or mules without quarter or counter, the Uppers of which,being produced in one piece or assembled other than by stitching,are attached to the Sole by stitching;(p) Sandals consiting of straps across the instep and counter orheelstrap attached to the Sole by any process;(q) Thongtype sandals in which the thongs are attached to the Soleby plugs which lock into holes in the Sole;(r) Nonwaterproof footwear produced in one piece (for example,bathing slippers)Bahwa dengan Explanatory Notes
Putus : 20-03-2019 — Upload : 28-05-2019
Putusan MAHKAMAH AGUNG Nomor 889/B/PK/Pjk/2019
Tanggal 20 Maret 2019 — BUT SALAMANDER ENERGY (GLAGAH KAMBUNA) LIMITED VS DIREKTUR JENDERAL PAJAK
6835 Berkekuatan Hukum Tetap
  • Keempat, in casuBranch Profit Tax, memiliki keterkaitan hubungan hukum (innerlijkesamenhang) antara Kontrak Bagi Hasil (Production Sharing Contract)dengan P3B Indonesia Inggris sebagaimana yang dimuat dalam Article10.7 yang menyatakan bahwa: Not with standing any other provisions ofthis Agreement, where a company which is a resident of a ContractingState, having a permanent establishment in that Contracting State,derives profits through of the permanent establishment, such profits maybe taxed (in
    an addition to be tax which would be chargeable on thoseprofits if they were the profits of a company which was a resident of thatother Contracting State) in accordance with the laws of the ContractingState, but the rate of tax so imposed shall not exceed 10 per cent of theHalaman 5 dari 11 halaman.
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
142106
  • Hanya apabila tidak dapat dicapaimufakat dalam waktu 60 hari, para pihak mengajukan permohonanpenyelesaian perselisihan melalui BANI (any and all disputes,controversies, and conflicts which may arising between them inconnection with this Agreement).
    Bahwa Indonesia telah sepakat dan oleh karenanya telah meratifisirKonvensi New York 1958, Pasal II ayat 1, New York Convention onthe Recognition and Enforcement of Foreign Arbitral Awards (1958)menyatakan:Each Contracting State shall recognize an agreement in writingunder which the parties undertake to submit to arbitration all or anydifferences which have arisen or which may arise between them inrespect of a defined legal relationship, whether contractual or not,concerning a subject matter capable
    This proviso supersedes amunicipal law which regards arbitration possible only in respect ofcontractual claims.
    areunreasonably vague, incoherent, vexatious, scurrilous or obviously illfounded another case which do not amount to a legally recognizableclaim or defence...
    Statements of case which are suitable fro striking outon ground (a) include those which raise an unwinnable case wherecontinuance of the proceedings is without any possible benefit to therespondent and would waste resources on both sides (Harris v. BoltBurden 2000 L.T.L., February 2, 2000,CA). A claim or defence may bestruct out as not being a valid claim or defence as a matter of law (PriceMeats Ltd. v.
Putus : 10-03-2015 — Upload : 01-12-2015
Putusan MAHKAMAH AGUNG Nomor 1072/C/PK/PJK/2014
Tanggal 10 Maret 2015 — PT. TRI TUNGGAL PRATYAKSA vs. DIREKTUR JENDERAL PAJAK
3722 Berkekuatan Hukum Tetap
  • Alasan banding untuk masingmasing proyek adalah sebagai berikut:1.Proyek PISP (Participatory Irrigation Sector Project);Dalam kontrak disebutkan halhal sebagai berikut:This Contract (hereinafter called the "Contract") is made on the 6th day of themonth of December, 2006 between, on the hand, Directorate General ofWater Resources (DGWR), Ministry of Public Works, Republic ofIndonesia (hereinafter called the "Client") and, on the other hand a JointVenture consisting of the following entities, each of which
    DDC Consultants(hereinafter collectivelly called the "Consultant);Sedangkan dalam General Condition of Contract juga dijelaskan bahwa"Joint Venture" means a Consultant which compries two or more Peartnerseach of wich will be jointly and severally liable to the Client for all theConsultant's obligations under the Contract;a) Dasar Hukum: UndangUndang Nomor 18 Tahun 2000 tentang PerubahanKedua Atas UndangUndang Nomor 8 Tahun 1983 tentang PajakPertambahan Nilai Barang Dan Jasa Dan Pajak Penjualan AtasBarang
    Proyek PISP (Participatory Irrigation Sector Project);Dalam kontrak disebutkan halhal sebagai berikut:This Contract (hereinafter called the "Contract") is made on the 6th day of themonth of December, 2006 between, on the hand, Directorate General ofWater Resources (DGWR), Ministry of Public Works, Republic ofIndonesia (hereinafter called the "Client") and, on the other hand a JointVenture consisting of the following entities, each of which will be jointly andseverally liable to the Client for all
    DDC Consultants(hereinafter collectivelly called the "Consultant);Sedangkan dalam General Condition of Contract juga dijelaskan bahwa"Joint Venture" means a Consultant which compries two or more Peartnerseach of wich will be jointly and severally liable to the Client for all theConsultant's obligations under the Contract;a) Dasar Hukum:UndangUndang Nomor 18 Tahun 2000 tentang PerubahanKedua Atas UndangUndang Nomor 8 Tahun 1983 tentang PajakPertambahan Nilai Barang Dan Jasa Dan Pajak Penjualan AtasBarang
Register : 10-11-2014 — Putus : 10-03-2015 — Upload : 10-03-2016
Putusan MAHKAMAH AGUNG Nomor 1069 C/PK/PJK/2014
Tanggal 10 Maret 2015 — PT. TRI TUNGGAL PRATYAKSA VS DIREKTUR JENDERAL PAJAK;
3417 Berkekuatan Hukum Tetap
  • Proyek PISP (Participatory Irrigation Sector Project)Dalam kontrak disebutkan halhal sebagai berikut :This Contract (hereinafter called the Contract) is made on the 6th dayof the month of December, 2006 between, on the hand, DirectorateGeneral of Water Resources (DGWR), Ministry of Public Works, Republicof Indonesia (hereinafter called the Client) and, on the other hand aJoint Venture consisting of the following entities, each of which will bejointly and severally liable to the Client for all the
    DDCConsultants (hereinafter collectivelly called the Consultant).Sedangkan dalam General Condition of Contract juga dijelaskan bahwaJoint Venture means a Consultant which compries two or morePeartners each of wich will be jointly and severally liable to the Client forall the Consultants obligations under the Contract.a) Dasar Hukum= UndangUndang Nomor 18 Tahun 2000 tentang Perubahan KeduaAtas UndangUndang Nomor 8 Tahun 1983 tentang PajakHalaman 3 dari 15 halaman Putusan Nomor 1069/C/PK/PJK/2014Pertambahan
    Proyek PISP (Participatory Irrigation Sector Project)Dalam kontrak disebutkan halhal sebagai berikut :This Contract (hereinafter called the Contract) is made on the 6th dayof the month of December, 2006 between, on the hand, DirectorateGeneral of Water Resources (DGWR), Ministry of Public Works, Republicof Indonesia (hereinafter called the Client) and, on the other hand aHalaman 9 dari 15 halaman Putusan Nomor 1069/C/PK/PJK/2014Joint Venture consisting of the following entities, each of which will
    DDCConsultants (hereinafter collectivelly called the Consultant).Sedangkan dalam General Condition of Contract juga dijelaskan bahwaJoint Venture means a Consultant which compries two or morePeartners each of wich will be jointly and severally liable to the Client forall the Consultants obligations under the Contract.d) Dasar Hukum= UndangUndang Nomor 18 Tahun 2000 tentang Perubahan KeduaAtas UndangUndang Nomor 8 Tahun 1983 tentang PajakPertambahan Nilai Barang Dan Jasa Dan Pajak Penjualan AtasBarang
Register : 14-08-2020 — Putus : 01-09-2020 — Upload : 02-09-2020
Putusan PA JAKARTA UTARA Nomor 1717/Pdt.G/2020/PA.JU
Tanggal 1 September 2020 — Penggugat melawan Tergugat
349
  • hukumPengadilan Agama Jakarta Utara;Bahwa, awal kehidupan perkawinanPENGGUGAT dan TERGUGAT hidupharmonis, namun ketentraman rumahtangga mulai goyah, yang disebabkankarenaterjadi = perselisihan danpertengkaran serta TERGUGATmelakukanPENGGUGAT;Penganiayaan kepadaBahwa, adapun pertengkaran = antaraChild";Whereas, after the marriage PLAINTIFFand the DEFENDANT have been livingin Apartment Block 102 Tower Road #03262, Singapore;Based on the provisions of Article 132paragraph (1) The Compilation os IslamLaw which
    Hence, it is sufficient and in accordancewith the laws for the PLAINTIFF tosubmit the Divorce Lawsuit to the Courtlocated in the PLAINTIFF's residence,which is the jurisdiction of the NorthJakarta Religious Court;Whereas, in the beginning of their marriage,both PLAINTIFF and DEFENDANT?
    jutarupiah) setiap bulannya sampai anaktersebut telah mencapai usia dewasa dandapat menentukan sendiri kehendaknya;Menetapkan biaya perkara menurut hukum.it can be declared the application fordivorce is granted;Whereas, the PLAINTIFF is able to pay allcosts arising from this case;Then based on the reasons / argumentsmentioned above, the PLAINTIFF requests/ appeals to the Head of the North JakartaReligious Court c / g, the Honorable Panelof Judges who will look and examine thecase, then grant the verdict which
Register : 01-11-2018 — Putus : 10-12-2018 — Upload : 18-03-2019
Putusan MAHKAMAH AGUNG Nomor 3004 B/PK/PJK/2018
Tanggal 10 Desember 2018 — PT. ALASINDO MAKMUR VS DIREKTUR JENDERAL BEA DAN CUKAI;
3510 Berkekuatan Hukum Tetap
  • memenuhi syarat kedua karena pembuatannya dengancara injection moulding, karena untuk masuk pos 64.02 harusmemenuhi syarat pembuatannya dengan cara dijahit, dikeling,dipaku, disekrup, ditusuk atau dengan cara semacam itu.Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Fifth Edition , Volume 3, dinyatakan : TheHeading covers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivetsor similar devices;(b) Clogs without quarter or counter, the uppers of which
    areproduced in one piece usually attached to the base or platformby riveting;(c) Slippers or mules without quarter or counter,the uppers ofwhich, being produced in one piece or assembled other than bystitching, are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to thesole by plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced
Register : 14-09-2018 — Putus : 24-10-2018 — Upload : 21-11-2018
Putusan MAHKAMAH AGUNG Nomor 2784 B/PK/PJK/2018
Tanggal 24 Oktober 2018 — PT. ALASINDO MAKMUR VS DIREKTUR JENDERAN BEA DAN CUKAI;
268 Berkekuatan Hukum Tetap
  • belumkelihatan memenuhi syarat kedua karena pembuatannya dengancara injection moulding, karena untuk masuk pos 64.02 harusmemenuhi syarat pembuatannya dengan cara dijahit, dikeling,dipaku, disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: The Headingcovers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivetsor similar devices;(b) Clogs without quarter or counter, the uppers of which
    areproduced in one piece usually attached to the base or platformby riveting;(c) Slippers or mules without quarter or counter, the uppers ofwhich, being produced in one piece or assembled other than bystitching, are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced
Register : 13-02-2019 — Putus : 21-03-2019 — Upload : 27-05-2019
Putusan MAHKAMAH AGUNG Nomor 903 B/PK/PJK/2019
Tanggal 21 Maret 2019 — PT. ALASINDO MAKMUR vs DIREKTUR JENDERAL BEA DAN CUKAI;
6822 Berkekuatan Hukum Tetap
  • belumkelinatan memenuhi syarat kedua karena pembuatannya dengan carainjection moulding, karena untuk masuk pos 64.02 harus memenuhisyarat pembuatannya dengan cara dijahit, dikeling, dipaku, disekrup,ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: The Headingcovers, inter alia:(a) Skiboots consisting of several moulded parts hinged on rivets orsimilar devices;(b) Clogs without quarter or counter, the uppers of which
    areproduced in one piece usually attached to the base or platform byriveting;(c) Slippers or mules without quarter or counter, the uppers ofwhich, being produced in one piece or assembled other than bystitching, are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced
Register : 29-11-2013 — Putus : 08-10-2014 — Upload : 03-11-2015
Putusan PENGADILAN PAJAK Nomor Put-55965/PP/M.XVIIA/19/2014
Tanggal 8 Oktober 2014 — Pemohon Banding dan Terbanding
16432
  • 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 tcoriginating and eligible for preferential concessions if they conform to the orrequirements under any one of the following:Products which
    Articles collected there which can no longer perform their original purpose noraQo00mMenimbangmengingatcapable of being restored or repaired and are fit only for disposal or recovery of pof raw materials, or for recycling purpose(4; andk.
Putus : 19-10-2017 — Upload : 14-03-2018
Putusan MAHKAMAH AGUNG Nomor 1460 K/Pdt/2017
Tanggal 19 Oktober 2017 — PT. IGAS UTAMA VS PT. MAJUKO UTAMA INDONESIA, dk
309214 Berkekuatan Hukum Tetap
  • Nomor 1460 K/Pdt/2017conflicts which may arising between them in connection with thisAgreement amicably by mutual and good faith consultation,conciliation, and cooperation2.
    Bahwa Indonesia telah sepakat dan oleh karenanya telahmeratifisir Konvensi New York 1958, Pasal Il ayat 1, New YorkConvention on the Recognition and Enforcement of Foreign ArbitralAwards (1958) menyatakan:Each Contracting State shall recognize an agreement in writingunder which the parties undertake to submit to arbitration all or anydifferences which have arisen or which may arise between them inrespect of a defined legal relationship, whether contractual or not,concerning a subject matter capable
    Kemudian mengenai' ketentuan ini terdapat komentarsebagaimana disebutkan pada bagian 3.4.1. sampai dengan 3.4.3dalam buku Civil Procedure, Volume 1, Spring 2002, London, Sweet &Maxwell:Grounds (a) and (b) of Rule3.4 (2) cover statements of case which areunreasonably vague, incoherent, vexatious, scurrilous or obviously illfounded another case which do not amount to a legally recognizableclaim or defence...
    Statements of case which are suitable fro strikingout on ground (a) include those which raise an unwinnable case wherecontinuance of the proceedings is without any possible benefit to therespondent and would waste resources on both sides (Harris v. BoltBurden 2000 L.T.L., February 2, 2000,CA). A claim or defence may bestruct out as not being a valid claim or defence as a matter of law (PriceMeats Ltd. v.
    Selanjutnya pengertian dari suatu Vexatious Litigation dalam bukuGilbert Law Summaries, Pocket Size, Harcourt Brace Legal andProfessional Publications, Inc., 1997, halaman 1997 dinyatakan:Proceeding instituted which is not bona fide, but which Is instituted withoutprobable cause, maliciously, or intended to harass the opponent;Terjemahan Bahasa Indonesia oleh Penerjemah tersumpah:Suatu proses pemeriksaan pengadilan yang diadakan secara tidakbenar, yang mana diadakan tidak berdasarkan suatu alasan