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Urut Berdasarkan
Putus : 02-05-2016 — Upload : 13-09-2016
Putusan MAHKAMAH AGUNG Nomor 168/B/PK/PJK/2016 Tanggal 2 Mei 2016 — DIREKTUR JENDERAL PAJAK VS PT ANAK TASIK,
262 — 72 — Berkekuatan Hukum Tetap
262 — 72 — Berkekuatan Hukum Tetap
In the determination of the profits of a permanent establishment, thereshall be allowed as deductions expenses which are incurred for thepurposes of the permanent establishment, including a reasonableallocation of executive and general administrative expenses incurred forthe purposes of the enterprise as a whole, whether in the ContractingState in which the permanent establishment is situated or elsewhere.4.
Putus : 13-05-2013 — Upload : 13-03-2014
Putusan PN SURABAYA Nomor 06/PKPU/2013/PN.Niaga.Sby Tanggal 13 Mei 2013 — PT. BANK INTERNASIONAL INDONESIA Tbk
vs
PT. INTEGRA LESTARI,
789 — 357
789 — 357
SKTU.2013.026/DIR WHOLE SALECorporate Banking tanggal 16 April 2013, selanjutnya disebutSCDAQAL .0...eeeeeecececeeeeeeeeeeeeeeetetreeeeeeseeesees PP EMOHON PKPU ;TerhadapPT.
Register : 11-03-2015 — Putus : 24-06-2015 — Upload : 10-03-2016
Putusan MAHKAMAH AGUNG Nomor 146 B/PK/PJK/2015 Tanggal 24 Juni 2015 — PT. HYATT INDONESIA VS DIREKTUR JENDERAL PAJAK;
52 — 31 — Berkekuatan Hukum Tetap
52 — 31 — Berkekuatan Hukum Tetap
A more complex analysis is necessary where an associated enterpriseundertakes activities that relate to more than one member of the group or to thegroup as a whole. In a narrow range of such cases, an intragroup activity maybe performed relating to group members even though those group members donot need the activity (and would not be willing to pay for it were theyindependent enterprises).
Putus : 30-01-2020 — Upload : 19-02-2020
Putusan MAHKAMAH AGUNG Nomor 509/B/PK/Pjk/2020 Tanggal 30 Januari 2020 — PT ALASINDO MAKMUR vs. DIREKTUR JENDERAL BEA DAN CUKAI
58 — 18 — Berkekuatan Hukum Tetap
58 — 18 — Berkekuatan Hukum Tetap
However, in certain footwear with plastic moulded soles or in shoes of theAmerican Indian moccasin type, a single piece of material is used to form the sole andcither the whole or part of the upper, thus making it difficult to identify the demarcationbetween the outer sole and the upper. In such cases, the upper shall be considered to be thatportion of the shoe which covers the sides and top of the foot.
Register : 31-03-2015 — Putus : 05-05-2015 — Upload : 30-06-2015
Putusan PN PAYAKUMBUH Nomor 34/Pid.Sus/2015/PN PYH Tanggal 5 Mei 2015 — - SORANDA EKA PUTRA Panggilan SORANDA
55 — 17
55 — 17
dariTerdakwa dan keluarga koban sepakat untuk berdamai dan memaafkan segalaperbuatan Terdakwa;Menimbang, bahwapenjatuhan pemidanaan dewasa ini bukanlahmerupakan suatu usaha pembalasan terhadap pelaku karena telah melakukankejahatan yang mengakibatkan kesengsaraan bagi orang lain atau masyarakat,melainkan penjatuhan pemidanaan tersebut haruslah memiliki tujuan untukmelindungi dan memelihara ketertiban hukum guna mempertahankan keamanandan ketertiban masyarakat sebagai satu kesatuan (for the public as a whole
Register : 16-09-2019 — Putus : 28-10-2019 — Upload : 23-12-2019
Putusan MAHKAMAH AGUNG Nomor 4039 B/PK/PJK/2019 Tanggal 28 Oktober 2019 — PT. ALASINDO MAKMUR VS DIREKTUR JENDERAL BEA DAN CUKAI;
46 — 19 — Berkekuatan Hukum Tetap
46 — 19 — Berkekuatan Hukum Tetap
However, in certain footwear with plastic moulded: soles or in shoes of theAmerican Indian moccasin type, a single piece of material is used to form the sole andeither the whole or part of the upper, thus making it difficult to identify the demarcationbetween the outer sole and the upper. In such cases, the upper shall be considered to be thatportion of the shoe which covers the sides and top of the foot.
Register : 15-01-2020 — Putus : 30-01-2020 — Upload : 27-02-2020
Putusan MAHKAMAH AGUNG Nomor 508 B/PK/PJK/2020 Tanggal 30 Januari 2020 — PT. ALASINDO MAKMUR VS DIREKTUR JENDERAL BEA DAN CUKAI;
78 — 57 — Berkekuatan Hukum Tetap
78 — 57 — Berkekuatan Hukum Tetap
However, in certain footwear with plastic megided: soles or in shoes of theAmerican Indian moccasin type, a single piece of material is used to form the sole andeither the whole or part of the upper, thus making it difficult to identify the demarcationbetween the outer sole and the upper. In such cases, the upper shall be considered to be thatportion of the shoe which covers the sides and top of the foot.
Register : 16-09-2019 — Putus : 29-10-2019 — Upload : 21-02-2020
Putusan MAHKAMAH AGUNG Nomor 4024 B/PK/PJK/2019 Tanggal 29 Oktober 2019 — PT. ALASINDO MAKMUR vs DIREKTUR JENDERAL BEA DAN CUKAI;
77 — 12 — Berkekuatan Hukum Tetap
77 — 12 — Berkekuatan Hukum Tetap
However, in certain footwear with plastic moulded soles or in shoes of theAmerican Indian moccasin type, a single piece of material is used to form the sole andeither the whole or part of the upper, thus making it difficult to identify the demarcationbetween the outer sole and the upper. In such cases, the be shall be considered to be thatportion of the shoe which covers the sides and top of the foot.
Putus : 09-03-2020 — Upload : 06-07-2020
Putusan MAHKAMAH AGUNG Nomor 525/B/PK/Pjk/2020 Tanggal 9 Maret 2020 — PT QUEEN PACIFIC SUKSESABADI vs DIREKTUR JENDERAL BEA DAN CUKAI,
65 — 31 — Berkekuatan Hukum Tetap
65 — 31 — Berkekuatan Hukum Tetap
However, in certain footwear with plastic moulded soles or in shoes of theAmerican Indian moccasin , 4 single piece of material is used to form the sole andcither the whole or part of the upper, thus making it difficult to identify the demarcationbetween the outer sole and the upper. In such cases, the u shall be considered to be thatportion of the shoe which covers the sides and top of the foot.
Putus : 11-12-2019 — Upload : 23-12-2019
Putusan MAHKAMAH AGUNG Nomor 4137/B/PK/Pjk/2019 Tanggal 11 Desember 2019 — PT ALASINDO MAKMUR vs DIREKTUR JENDERAL BEA DAN CUKAI
43 — 21 — Berkekuatan Hukum Tetap
43 — 21 — Berkekuatan Hukum Tetap
However, in certain footwear with plastic vauided: soles or in shoes of theAmerican Indian moccasin type, a single piece of material is used to form the sole andeither the whole or part of the upper, thus making it difficult to identify the demarcationbetween the outer sole and the upper. In such cases, the upper shall be considered to be thatportion of the shoe which covers the sides and top of the foot.
Register : 20-10-2010 — Putus : 16-06-2014 — Upload : 30-06-2015
Putusan PENGADILAN PAJAK Nomor 53152/PP/M.XIA/15/2014 Tanggal 16 Juni 2014 — Pemohon Banding dan Terbanding
260 — 80
260 — 80
If the activity is not one for which theindependent enterprise would have been willing to pay or perform foritself, the activity ordinarily should not be considered as an intragroupservice under the arm's length principleParagraph 7.9.A more complex analysis is necessary where an associatedenterprise undertakes activities that relate to more than one memberof the group or to the group as a whole.
Putus : 24-06-2015 — Upload : 21-03-2016
Putusan MAHKAMAH AGUNG Nomor 89/B/PK/PJK/2015 Tanggal 24 Juni 2015 — PT. HYATT INDONESIA VS DIREKTUR JENDERAL PAJAK,
236 — 85 — Berkekuatan Hukum Tetap
236 — 85 — Berkekuatan Hukum Tetap
A more complex analysis is necessary where an associated enterpriseundertakes activities that relate to more than one member of the group or to thegroup as a whole. In a narrow range of such cases, an intragroup activity maybe performed relating to group members even though those group members donot need the activity (and would not be willing to pay for it were theyindependent enterprises).
Register : 07-08-2017 — Putus : 16-10-2017 — Upload : 03-11-2017
Putusan PT JAKARTA Nomor 468/PDT/2017/PT.DKI. Tanggal 16 Oktober 2017 — PT.AGILENT RISK SPECIALTIES CS >< PT.ASURANSI TUGU KRESNA PRATAMA
132 — 61
132 — 61
(duaratus ribu dollar Amerika)10.Bahwa selain pembayaran yang telah dilakukan oleh Tergugat 11sebagaimana dimaksud diatas, PT Tugu Reasuransi Indonesia yangmerupakan perusahaan reasuradur yang ditunjuk oleh Terggugat Il,berdasarkan Surat No. 151/ DIRMAA/ XV 2014 tanggal 19 November2014 perihal Penyelesaian Klaim Recovery Whole Account of LossReisurance No. 06/ WAXL/ 2011 telah melakukan pembayaran klaimsesuai dengan porsinya secara langsung kepada Penggugat..Bahwa pembayaran oleh PT Tugu Reasuransi
Register : 20-03-2013 — Putus : 24-09-2013 — Upload : 30-09-2015
Putusan MAHKAMAH AGUNG Nomor 278 B/PK/PJK/2013 Tanggal 24 September 2013 — DIRJEN PAJAK VS PT. EKAMAS FORTUNA;
57 — 38 — Berkekuatan Hukum Tetap
57 — 38 — Berkekuatan Hukum Tetap
Relief or exemption in respect of an item of income is granted bythe State of source to a resident of the other Contracting State to avoidin whole or in part the double taxation that would otherwise arise fromthe concurrent taxation of that income by the State of residence.Halaman 23 dari 35 halaman.
Putus : 04-06-2013 — Upload : 27-04-2015
Putusan MAHKAMAH AGUNG Nomor 386 PK/Pdt/2013 Tanggal 4 Juni 2013 — VERONICA WUSMAN, ; FARIS BADAR BALWEEL, DKK
101 — 68 — Berkekuatan Hukum Tetap
101 — 68 — Berkekuatan Hukum Tetap
Oleh karena itu pada keadaanseperti ini Ketua Majelis Peninjauan Kembali mempunyai justifikasi untukdapat memeriksa kembali proses persidangan dalam perkara ini untukmengkaji dan menguji kebenaran putusan perkara Nomor 3083 K/ Pdt/2011tanggal 24 April 2012 tersebut;c Law enforcement is a part of a whole legal system. The material recht willbecome een paperen muur without the law enforcement.
Putus : 24-09-2013 — Upload : 14-12-2018
Putusan MAHKAMAH AGUNG Nomor 316 B/PK/PJK/2013 Tanggal 24 September 2013 — DIREKTUR JENDERAL PAJAK VS PT. EKAMAS FORTUNA
51 — 40 — Berkekuatan Hukum Tetap
51 — 40 — Berkekuatan Hukum Tetap
Relief or exemption in respect of an item of income is granted bythe State of source to a resident of the other Contracting State toavoid in whole or in part the double taxation that would otherwisearise from the concurrent taxation of that income by the State ofresidence.
Register : 21-07-2017 — Putus : 15-08-2017 — Upload : 01-11-2017
Putusan MAHKAMAH AGUNG Nomor 1518 B/PK/PJK/2017 Tanggal 15 Agustus 2017 — DIREKTUR JENDERAL PAJAK VS PT. BHLN KOMATSU LOGISTICS CORP;
83 — 64 — Berkekuatan Hukum Tetap
83 — 64 — Berkekuatan Hukum Tetap
The decisive criterion iswhether or not the activity of the fixed place of business in itself forms anessential and significant part of the activity of the enterprise as a whole;Bahwa sebagaimana penjelasan Pemohon Banding dalam suratkeberatannya bahwa Pemohon Banding menjalankan aktifitasmemperkenalkan dan memajukan pemasaran barangbarang (promotion)yang dihasilkan oleh perusahaan yang menunjuknya, penelitian pasardalam rangka memajukan pemasaran barangbarang tersebut danpengawasan penjualan barangbarang
Putus : 24-09-2014 — Upload : 30-09-2015
Putusan MAHKAMAH AGUNG Nomor 277 PK/Pdt/2014 Tanggal 24 September 2014 — Hj. KASBIATI DG. NGINTANG, DKK ; SIKO DG. PUJI, DKK
39 — 34 — Berkekuatan Hukum Tetap
39 — 34 — Berkekuatan Hukum Tetap
Oleh karena itu pada keadaan seperti ini Ketua Majelispeninjauan kembali mempunyai justifikasi untuk dapat memeriksakembali proses persidangan dalam perkara ini untuk mengkajidan menguji kebenaran putusan perkara Pengadilan NegeriSungguminasi dan Putusan Pengadilan Tinggi Makassar danPutusan Kasasi Mahkamah Agung;Law enforcement is a part of a whole legal system. The materialrecht will become een papiren muur without the lawenforcement.
Putus : 21-03-2011 — Upload : 09-10-2012
Putusan PN CALANG Nomor 04/Pid.B/2011/PN-CAG Tanggal 21 Maret 2011 — JAMISAH Bin SULAIMAN
108 — 15
108 — 15
bahwa Hakim untuk setiap Tindak Pidana atau Kejahatan harusmemperhatikan keadaan objektif dan subjektif dari Tindak Pidana yang dilakukan danharus pula memperhatikan perbuatan dan pembuatnya, hakhak apa saja yang dilanggar dankerugian apa yang di timbulkan ;Menimbang, bahwa berdasarkan teori hukum modern, tujuan penjatuhan hukumandalam hukum pidana adalah untuk melindungi dan memelihara ketertiban hukum gunamempertahankan keamanan dan ketertiban masyarakat sebagai satu kesatuan (for the publicas a whole
Putus : 25-03-2013 — Upload : 20-05-2014
Putusan MAHKAMAH AGUNG Nomor 860 /B/PK/PJK/2012 Tanggal 25 Maret 2013 — Direktur Jenderal Pajak vs PT. Tapian Nadenggan
36 — 38 — Berkekuatan Hukum Tetap
36 — 38 — Berkekuatan Hukum Tetap
Relief or exemption inrespect of an item of income is granted by the State of source to a resident ofthe other Contracting State to avoid in whole or in part the double taxationthat would otherwise arise from the concurrent taxation of that income by theState of residence.