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Register : 14-07-2021 — Putus : 14-07-2021 — Upload : 06-08-2021
Putusan PN MALANG Nomor 123/Pid.C/2021/PN Mlg
Tanggal 14 Juli 2021 — Penyidik Atas Kuasa PU:
IDA FAODJI SH
Terdakwa:
Firman Trimo Wijoyo
295
  • Gata mgt lation Pee LEY SAP OLTES thas OE 40 Petstuean Dean Peer hea Tenge MOG 1 ths 2019 tetangfertang Pemurrdskuia Renborsiin Regen MaGparak yt Elgort force ray, Bret ye a ae er era het erie, were, dar De ldvaanBirvea te 2009 oh doers Tera ao pail F Perak ete Batu he 2 bate 21 Lira dara Arg a al ine LiraPre atid Perea Ne Me takes JOD CPA Berean ducia daa a PotO0 00,00 era tun riba rucdah) arta OFA IA OF aan: diyFSP ae Alu Or Sn orobciuot heehee MOA Woy sd OFAceg hun dia P5100 69) 000.00 teratus
Register : 14-07-2021 — Putus : 14-07-2021 — Upload : 06-08-2021
Putusan PN MALANG Nomor 125/Pid.C/2021/PN Mlg
Tanggal 14 Juli 2021 — Penyidik Atas Kuasa PU:
IDA FAODJI SH
Terdakwa:
Dini Ayu Murthi
423
  • Gata mgt lation Pee LEY SAP OLTES thas OE 40 Petstuean Dean Peer hea Tenge MOG 1 ths 2019 tetangfertang Pemurrdskuia Renborsiin Regen MaGparak yt Elgort force ray, Bret ye a ae er era het erie, were, dar De ldvaanBirvea te 2009 oh doers Tera ao pail F Perak ete Batu he 2 bate 21 Lira dara Arg a al ine LiraPre atid Perea Ne Me takes JOD CPA Berean ducia daa a PotO0 00,00 era tun riba rucdah) arta OFA IA OF aan: diyFSP ae Alu Or Sn orobciuot heehee MOA Woy sd OFAceg hun dia P5100 69) 000.00 teratus
Putus : 09-06-2016 — Upload : 14-09-2016
Putusan MAHKAMAH AGUNG Nomor 410/B/PK/PJK/2016
Tanggal 9 Juni 2016 — DIREKTUR JENDERAL PAJAK VS PT. SUNG WON INDONESIA
3221 Berkekuatan Hukum Tetap
  • Terbanding), maka disampaikan jugateoriteori dari para Ahli dan ketentuan yang berlaku dinegara lain terkait dengan upaya untuk mengetahuibagaimana seharusnya memaknai penyerahan jasasebagaimana diatur dalam Pasal 4 huruf c UU PPNsebagai berikut: Bahwa berdasarkan article tiga puluh satu EU VATDirective tentang Place of Supply of Goods dinyatakanbahwa where goods are use dispatched or transported,the place of supply shall be deemed to be the placewhere the goods are located at the time when thesupply takes
Putus : 23-12-2015 — Upload : 16-06-2016
Putusan MAHKAMAH AGUNG Nomor 868 B/PK/PJK/2015
Tanggal 23 Desember 2015 — DIREKTUR JENDERAL PAJAK vs PT. SEBANGUN BUMI ANDALAS WOOD INDUSTRIES
5644 Berkekuatan Hukum Tetap
  • Recommendations in this area thereforecompletely lacking in the OECD model convention.e The Netherland takes the viewpoint that a person cannot beconsidered the Beneficial Owner if he is, for example,contractually obliged to pay the largest part of the income tothirdparties.Di dalam paragraph 9 Commentary dari Pasal 11 OECD ModelTax Convention on Income and on Capital July 2005, dijelaskanbahwa:The term Beneficial Owner" is not used in narrow technicalsense, rather, it should be understood in its
Register : 14-07-2021 — Putus : 14-07-2021 — Upload : 06-08-2021
Putusan PN MALANG Nomor 131/Pid.C/2021/PN Mlg
Tanggal 14 Juli 2021 — Penyidik Atas Kuasa PU:
IDA FAODJI SH
Terdakwa:
Andik Jumadi
323
  • Gata mgt lation Pee LEY SAP OLTES thas OE 40 Petstuean Dean Peer hea Tenge MOG 1 ths 2019 tetangfertang Pemurrdskuia Renborsiin Regen MaGparak yt Elgort force ray, Bret ye a ae er era het erie, were, dar De ldvaanBirvea te 2009 oh doers Tera ao pail F Perak ete Batu he 2 bate 21 Lira dara Arg a al ine LiraPre atid Perea Ne Me takes JOD CPA Berean ducia daa a PotO0 00,00 era tun riba rucdah) arta OFA IA OF aan: diyFSP ae Alu Or Sn orobciuot heehee MOA Woy sd OFAceg hun dia P5100 69) 000.00 teratus
Putus : 23-12-2015 — Upload : 18-05-2016
Putusan MAHKAMAH AGUNG Nomor 876/B/PK/PJK/2015
Tanggal 23 Desember 2015 — DIREKTUR JENDERAL PAJAK vs PT. SEBANGUN BUMI ANDALAS WOOD INDUSTRIES
3222 Berkekuatan Hukum Tetap
  • Recommendations in this area thereforecompletely lacking in the OECD model convention;e The Netherland takes the viewpoint that a person cannot beconsidered the Beneficial Owner if he is,for example,contractually obliged to pay the largest part of the income tothirdparties;Di dalam paragraph 9 Commentary dari Pasal 11 OECD ModelTax Convention on Income and on Capital July 2005,dijelaskan bahwa:The term Beneficial Owner" is not used in narrow technicalsense, rather, it should be understood in its
Putus : 18-02-2016 — Upload : 15-06-2016
Putusan MAHKAMAH AGUNG Nomor 1159 B/PK/PJK/2015
Tanggal 18 Februari 2016 — DIREKTUR JENDERAL PAJAK vs PT. SEBANGUN BUMI ANDALAS WOOD INDUSTRIES
4121 Berkekuatan Hukum Tetap
  • It is therefore not possible to give furthermeaning to this term in a general manner.Recommendations in this area therefore completelylacking in the OECD model convention.e The Netherland takes the viewpoint that a personcannot be considered the Beneficial Owner if he is, forexample, contractually obliged to pay the largest part ofthe income to thirdparties.Di dalam paragraph 9 Commentary dari Pasal 11 OECDModel Tax Convention on Income and on Capital July 2005,dijelaskan bahwa:The term Beneficial
Putus : 30-11-2015 — Upload : 16-06-2016
Putusan MAHKAMAH AGUNG Nomor 852 B/PK/PJK/2015
Tanggal 30 Nopember 2015 — DIREKTUR JENDERAL PAJAK vs PT. SEBANGUN BUMI ANDALAS WOOD INDUSTRIES
3919 Berkekuatan Hukum Tetap
  • It is therefore not possible to give furthermeaning to this term in a general manner.Recommendations in this area therefore completelylacking in the OECD model convention.e The Netherland takes the viewpoint that a personcannot be considered the beneficial owner if he is, forexample, contractually obliged to pay the largest part ofthe income to third parties.Halaman 29 dari 38 halaman Putusan Nomor 852/B/PK/PJK/20158)Di dalam paragraph 9 Commentary dari Pasal 11 OECDModel Tax Convention on Income
Register : 19-10-2017 — Putus : 04-12-2017 — Upload : 09-01-2020
Putusan PT MAKASSAR Nomor 402/PID.SUS/2017/PT MKS
Tanggal 4 Desember 2017 — Pembanding/Terbanding/Penuntut Umum : JATMIKO RAHARJO, ST.,SH.
Terbanding/Pembanding/Terdakwa : MUHLIS Alias OLLO Diwakili Oleh : MUHLIS Alias OLLO
8542
  • Sahetapy, yaitu: the value of criminal statistic as a basisfor the measurement of criminality... decrease as the procedures takes usfarther away from the offence itself.Jika terus berpegangan pada angka peradilan pidana, maka harusdipertimbangkan:1. Para penjahat dalam menjalankan perbuatanmereka yang tidak terpuji itu acapkali tidak diketahui oleh lembagapenegak hukum dan instansi administrasi yang bertugas mengawasiaktivitas korporasi.2.
    Sahetapy,yaitu: the value of criminal statistic as a basis for themeasurement of criminality... decrease as the procedures takes usfarther away from the offence itself Jika terus berpegangan padaangka peradilan pidana, maka harus dipertimbangkan:Hal 51 dari 67 hal No.402/PID.SUS/2017/PT.Mks531. Para penjahat dalam menjalankan perbuatan mereka yang tidakterpuji itu acapkali tidak diketahui oleh lembaga penegak hukum2. dan instansi administrasi yang bertugas mengawasi aktivitaskorporasi.3.
Register : 21-09-2015 — Putus : 30-11-2015 — Upload : 08-03-2016
Putusan MAHKAMAH AGUNG Nomor 853 B/PK/PJK/2015
Tanggal 30 Nopember 2015 — DIREKTUR JENDERAL PAJAK VS PT. SEBANGUN BUMI ANDALAS WOOD INDUSTRIES;
3519 Berkekuatan Hukum Tetap
  • Recommendations in this area thereforecompletely lacking in the OECD model convention;e The Netherland takes the viewpoint that a person cannot beconsidered the Beneficial Owner if he is, for example,contractually obliged to pay the largest part of the income tothird parties;Di dalam paragraph 9 Commentary dari Pasal 11 OECD ModelTax Convention on Income and on Capital July 2005,dijelaskan bahwa:The term Beneficial Owner" is not used in narrow technicalsense, rather, it should be understood in its
Putus : 18-02-2016 — Upload : 15-06-2016
Putusan MAHKAMAH AGUNG Nomor 1187 B/PK/PJK/2015
Tanggal 18 Februari 2016 — DIREKTUR JENDERAL PAJAK vs PT. SEBANGUN BUMI ANDALAS WOOD INDUSTRIES
3020 Berkekuatan Hukum Tetap
  • It is therefore not possible to give furthermeaning to this term in a general manner.Recommendations in this area therefore completelylacking in the OECD model convention.e The Netherland takes the viewpoint that a personcannot be considered the Beneficial Owner if he is, forexample, contractually obliged to pay the largest part ofthe income to thirdparties.Di dalam paragraph 9 Commentary dari Pasal 11 OECDModel Tax Convention on Income and on Capital July 2005,dijelaskan bahwa:The term Beneficial
Putus : 22-01-2014 — Upload : 17-12-2014
Putusan MAHKAMAH AGUNG Nomor 98 PK/PID/2013
Tanggal 22 Januari 2014 — H. DJAUHARI, SH., M.Hum.
6940 Berkekuatan Hukum Tetap
  • BUDI DUTA AGROMAKMUR hanya meresahkan warga dari pada mensejahterakan dan jikameresahkan dan merugikan masyarakat berarti merugikan Negara juga.Pada akhirnya, dengan inkriminalisasi kasus / perkara a quo maka ada pihaklain yang DIUNTUNGKAN (Takes adventegerous) yakni perusahaantambang batu bara yang lahannya berada dalam tanah HGU PT. BUDIDUTA AGRO MAKMUR ;Bahwa jika seandainya benar ke5 orang Saksi memiliki sebagian lahanyang diserobot oleh PT.
Register : 21-09-2015 — Putus : 30-11-2015 — Upload : 10-03-2016
Putusan MAHKAMAH AGUNG Nomor 856 B/PK/PJK/2015
Tanggal 30 Nopember 2015 — DIREKTUR JENDERAL PAJAK VS PT. SEBANGUN BUMI ANDALAS WOOD INDUSTRIES;
3531 Berkekuatan Hukum Tetap
  • It is therefore not possible to give furthermeaning to this term in a general manner.Recommendations in this area therefore completelylacking in the OECD model convention.e The Netherland takes the viewpoint that a personcannot be considered the Beneficial Owner if he is,forexample, contractually obliged to pay the largest part ofthe income to thirdparties.Di dalam paragraph 9 Commentary dari Pasal 11 OECDModel Tax Convention on Income and on Capital July 2005,dijelaskan bahwa:The term Beneficial
Register : 21-09-2015 — Putus : 23-12-2015 — Upload : 10-03-2016
Putusan MAHKAMAH AGUNG Nomor 869 B/PK/PJK/2015
Tanggal 23 Desember 2015 — DIREKTUR JENDERAL PAJAK VS PT. SEBANGUN BUMI ANDALAS WOOD INDUSTRIES;
2713 Berkekuatan Hukum Tetap
  • Recommendations in this area therefore completelylacking in the OECD model convention.e The Netherland takes the viewpoint that a person cannot beconsidered the Beneficial Owner if he is, for example,contractually obliged to pay the largest part of the income tothird parties.Di dalam paragraph 9 Commentary dari Pasal 11 OECD ModelTax Convention on Income and on Capital July 2005, dijelaskanbahwa:The term Beneficial Owner" is not used in narrow technical sense,rather, it should be understood in its
Register : 17-11-2015 — Putus : 18-02-2016 — Upload : 17-05-2016
Putusan MAHKAMAH AGUNG Nomor 1157 B/PK/PJK/2015
Tanggal 18 Februari 2016 — DIREKTUR JENDERAL PAJAK VS PT. SEBANGUN BUMI ANDALAS WOOD INDUSTRIES;
3717 Berkekuatan Hukum Tetap
  • Recommendations in this area therefore completelylacking in the OECD model convention.e The Netherland takes the viewpoint that a person cannot beconsidered the beneficial owner if he is,for example, contractuallyobliged to pay the largest part of the income to third parties.Di dalam paragraph 9 Commentary dari Pasal 11 OECD Model TaxConvention on Income and on Capital July 2005, dijelaskan bahwa:The term beneficial owner" is not used in narrow technical sense,rather, it should be understood in its
Putus : 18-02-2016 — Upload : 14-09-2016
Putusan MAHKAMAH AGUNG Nomor 1158/B/PK/PJK/2015
Tanggal 18 Februari 2016 — DIREKTUR JENDERAL PAJAK vs PT SEBANGUN BUMI ANDALAS WOOD INDUSTRIES
4327 Berkekuatan Hukum Tetap
  • Putusan Nomor 1158/B/PK/PJK/20158)9) The Netherland takes the viewpoint that a person cannot beconsidered the beneficial owner if he is,for example,contractually obliged to pay the largest part of the income tothirdparties;Di dalam paragraph 9 Commentary dari Pasal 11 OECD ModelTax Convention on Income and on Capital July 2005, dijelaskanbahwa:The term beneficial owner" is not used in narrow technicalsense, rather, it should be understood in its context and in lightof the object and purposes of the
Register : 17-11-2015 — Putus : 18-02-2016 — Upload : 17-05-2016
Putusan MAHKAMAH AGUNG Nomor 1150 B/PK/PJK/2015
Tanggal 18 Februari 2016 — DIREKTUR JENDERAL PAJAK VS PT. SEBANGUN BUMI ANDALAS WOOD INDUSTRIES;
4432 Berkekuatan Hukum Tetap
  • It is therefore not possible to give furthermeaning to this term in a general manner.Recommendations in this area therefore completelylacking in the OECD model convention.e The Netherland takes the viewpoint that a personcannot be considered the beneficial owner if he is,forexample, contractually obliged to pay the largest part ofthe income to thirdparties.Di dalam paragraph 9 Commentary dari Pasal 11 OECDModel Tax Convention on Income and on Capital July 2005,dijelaskan bahwa:The term beneficial
Register : 17-11-2015 — Putus : 18-02-2016 — Upload : 14-09-2016
Putusan MAHKAMAH AGUNG Nomor 1149 B/PK/PJK/2015
Tanggal 18 Februari 2016 — DIREKTUR JENDERAL PAJAK VS PT. SEBANGUN BUMI ANDALAS WOOD INDUSTRIES;
4624 Berkekuatan Hukum Tetap
  • It is therefore not possible to give furtherHalaman 30 dari 38 Halaman Putusan Nomor 1149 /B/PK/PJK/20158)meaning to this term in a general manner.Recommendations in this area therefore completelylacking in the OECD model convention.e The Netherland takes the viewpoint that a personcannot be considered the beneficial owner if he is,forexample, contractually obliged to pay the largest part ofthe income to thirdparties.Di dalam paragraph 9 Commentary dari Pasal 11 OECDModel Tax Convention on Income
Putus : 23-12-2015 — Upload : 13-09-2016
Putusan MAHKAMAH AGUNG Nomor 871/B/PK/PJK/2015
Tanggal 23 Desember 2015 — DIREKTUR JENDERAL PAJAK vs PT SEBANGUN BUMI ANDALAS WOOD INDUSTRIES
4227 Berkekuatan Hukum Tetap
  • Recommendations in this area thereforecompletely lacking in the OECD model convention;e The Netherland takes the viewpoint that a person cannot beconsidered the Beneficial Owner if he is, for example,contractually obliged to pay the largest part of the income tothird parties;Di dalam paragraph 9 Commentary dari Pasal 11 OECDModel Tax Convention on Income and on Capital July 2005,dijelaskan bahwa:The term Beneficial Owner" is not used in narrow technicalsense, rather, it should be understood in its
Register : 17-11-2015 — Putus : 18-02-2016 — Upload : 17-05-2016
Putusan MAHKAMAH AGUNG Nomor 1186 B/PK/PJK/2015
Tanggal 18 Februari 2016 — DIREKTUR JENDERAL PAJAK VS PT. SEBANGUN BUMI ANDALAS WOOD INDUSTRIES;
3745 Berkekuatan Hukum Tetap
  • Recommendations in this areatherefore completely lacking in the OECD modelconvention;7 The Netherland takes the viewpoint that a person cannotbe considered the beneficial owner if he is, for example,contractually obliged to pay the largest part of the incometo thirdparties;Bahwa di dalam paragraph 9 Commentary dari Pasal 11 OECDModel Tax Convention on Income and on Capital July 2005,dijelaskan bahwa:The term beneficial owner" is not used in narrow technicalsense, rather, it should be understood in