ELANCO ANIMAL HEALTH INDONESIA VS DIREKTUR JENDERAL BEA DAN CUKAI;

PUTUSANNomor 1870/B/PK/Pjk/2021DEMI KEADILAN BERDASARKAN KETUHANAN YANG MAHA ESAMAHKAMAH AGUNGmemeriksa perkara pajak pada peninjauan kembali telah memutus dalamperkara:PT ELANCO ANIMAL HEALTH INDONESIA, beralamat diAlamanda Tower Lantai 19 Unit D, Jalan TB SimatupangKavling 2324, Cilandak Barat, Jakarta Selatan, yang diwakilioleh Leonard Mamahit, jabatan Direktur;Pemohon Peninjauan Kembali;LawanDIREKTUR JENDERAL BEA DAN CUKAI, tempatkedudukan di Jalan Jenderal Ahmad Yani, Jakarta Timur13230;Dalam

Rp9.682.077.000,00;Menimbang, bahwa atas banding tersebut, Terbanding tidakmengajukan surat uraian banding;Menimbang, bahwa amar Putusan Pengadilan Pajak Nomor PUT012792.47/2019/PP/M.XIXB Tahun 2020, tanggal 29 Januari 2020, yangtelah berkekuatan hukum tetap tersebut adalah sebagai berikut:Menyatakan banding Pemohon Banding terhadap Keputusan DirekturJenderal Bea dan Cukai Nomor SPKTNP534/BC/2019, tanggal 16September 2019 tentang Surat Penetapan Kembali Tarif dan/atauNilaiPabean (SPKTNP) atas nama PT Elanco Animal

Menolak permohonan peninjauan kembali dari Pemohon PeninjauanKembali: PT ELANCO ANIMAL HEALTH INDONESIA;2. Menghukum Pemohon Peninjauan Kembali membayar biaya perkarapada peninjauan kembali sejumlah Rp2.500.000,00 (dua juta lima ratusribu Rupiah);Demikianlah diputuskan dalam rapat permusyawaratan Majelis Hakimpada hari Senin, tanggal 31 Mei 2021, oleh Dr. H. Yulius, S.H., M.H., HakimAgung yang ditetapkan oleh Ketua Mahkamah Agung sebagai Ketua Majelis,bersamasama dengan Dr. H.

CEVA ANIMAL HEALTH INDONESIA vs DIRJEN PAJAK

CEVA ANIMAL HEALTH INDONESIA, diwakili olehAGUS WINARTO, BSBA, MM, kewarganegaraan Indonesia,jabatan Direktur PT.

Ceva Animal Health Indonesia, tempatkedudukan di Plaza Aminta Lantai 4, Suite 401, Jalan T.B.Simatupang Kavling 10, Pondok Pinang, Kebayoran Lama,Jakarta Selatan, 12310;Pemohon' Peninjauan Kembali dahulu PemohonBanding;melawan:DIREKTUR JENDERAL PAJAK, tempat kedudukan di JalanJenderal Gatot Subroto Nomor 40 42, Jakarta;Termohon Peninjauan Kembali dahulu Terbanding;Mahkamah Agung tersebut;Membaca suratsurat yang bersangkutan;Menimbang, bahwa dari suratsurat yang bersangkutan ternyataPemohon Peninjauan

450.351.874,00..Rp35.000.000,000,00485.351.874,00)Menimbang, bahwa amar Putusan Pengadilan Pajak NomorPUT.37406/PP/M.XII/15/2012 tanggal 28 Maret 2012 yang telahberkekuatan hukum tetap tersebut adalah sebagai berikut: Mengabulkan sebagian banding Pemohon Banding terhadap KeputusanTerbanding Nomor KEP281/WPJ.07/2010 tanggal 23 Februari 2010,tentang Keberatan atas Surat Ketetapan Pajak Kurang Bayar PajakPenghasilan Badan Tahun Pajak 2007 Nomor 00012/206/07/056/09tanggal 18 Juni 2009, atas nama PT Ceva Animal

CEVA ANIMAL HEALTHINDONESIA tersebut harus dinyatakan tidak dapat diterima;Menimbang, bahwa oleh karena permohonan peninjauan kembalitersebut dinyatakan tidak dapat diterima, maka Pemohon PeninjauanKembali dinukum untuk membayar biaya perkara dalam peninjauan kembaliini;Memperhatikan pasalpasal dari UndangUndang Nomor 48 Tahun2009 tentang Kekuasaan Kehakiman, UndangUndang Nomor 14 Tahun1985 tentang Mahkamah Agung sebagaimana yang telah diubah denganUndangUndang Nomor 5 Tahun 2004 dan perubahan kedua

CEVA ANIMAL HEALTH INDONESIA tersebuttidak dapat diterima;Menghukum Pemohon Peninjauan Kembali untuk membayar biayaperkara dalam Peninjauan Kembali ini sebesar Rp2.500.000,00 (dua jutalima ratus ribu Rupiah);Demikianlah diputuskan dalam rapat permusyawaratan MahkamahAgung pada hari Rabu tanggal 30 April 2014 oleh WidayatnoSastrohardjono, S.H., M.Sc., Ketua Muda Pembinaan Mahkamah Agungyang ditetapkan oleh Ketua Mahkamah Agung sebagai Ketua Majelis, Dr. H.Supandi, S.H., M.Hum dan Dr. H.

CEVA ANIMAL HEALTH INDONESIA;

CEVA ANIMAL HEALTH INDONESIA, tempat kedudukan diPlaza Aminta Lantai 4, Suite 401, Jalan T.B. Simatupang Kav. 10,Pondok Pinang, Kebayoran Lama, Jakarta Selatan, 12310;Termohon Peninjauan Kembali dahulu Pemohon Banding;Hal. 1 dari 5 hal. Put. No. ...

Ceva Animal Health Indonesia, NPWP02.116.271.4056.000, tidak memperhatikan atau mengabaikan fakta yangmenjadi dasar koreksi dari Pemohon Peninjauan Kembali (semula Terbanding),sehingga menghasilkan putusan yang tidak adil dan tidak sesuai denganketentuan perpajakan yang berlaku di Indonesia;Tentang Formal Jangka Waktu Pengajuan Memori Peninjauan Kembali;1 Bahwa berdasarkan ketentuan Pasal 92 ayat (3) UndangUndang PengadilanPajak, menyatakan sebagai berikut:Pengajuan permohonan peninjauan kembali

Ceva Animal HealthIndonesia (Termohon Peninjauan Kembali/semula Pemohon Banding), telahdiberitahukan secara patut kepada Pemohon Peninjauan Kembali (semulaTerbanding) dan dikirimkan kepada Pemohon Peninjauan Kembali (semulaHalaman 11 dari 28 halaman.

Ceva Animal HealthIndonesia, NPWP 02.116.271. 4056.000, beralamat di Plaza AmintaLantai 4, Suite 401, Jalan T.B.

Penggugat :
Monfirman bin Animal
Tergugat:
Yuli Marni binti Ali Akbar

PUTUSANNomor 0075/Pdt.GJ20161PA.Prm OEMI KEAOILAN BEROASARKAN KETUHANAN YANG MAHA ESAPengadilan Agama Pariaman yang memeriksa dan mengadiliperkara tertentu pada tingkat pertama dalam persidangan Majelis Hakim telahmenjatuhkan putusan dalam perkara cerai talak antara:Monfinnan bin Animal, umur 56 tahun, agama Islam, pendidikan SPG,pekerjaan non PNS, tempat kediaman di Padang Manis,Kenagarian Campago, Kecamatan V Koto Kampung Dalam,Kab.

Memberikan izin kepada Pemohon (Monfirman bin Animal)untukrnenjatuhkan talak satu raj'1 terhadap Termohon (Yuli Mami bintiAliAkbar) di depan sidang Pengadilan Agama Pariaman.Membebankan biaya perkara sesuai dengan peraturanyang berlaku;SUBSIDER:JikaMajelis Hakimberpendapatlain, mohonputusan yangseadiladilnya(ex aequo etbono);Bahwapada haripersidanganyang telahditetapkanuntukpemeriksaanperkara ini,Pemohon/Kuasanya danTermohontelahdatangmenghadap kepersidangan,Majelis telahberusahamendamaikanPemohon

Amdanil bin Animal, umur 60 tahun, agama Islam, pekerjaanPetani, alamat di Padang Manis, Kenagarian Campago, Kec.vKoto Kampung Dalam, Kab.

Memberi izin kepada Pemohon (Monfinnan bin Animal) untukmenjatuhkan talak satu raj'i terhadap Tennohon (Yuli Mami binti AliAkbar) di depan sidang Pengadilan Agama Pariaman;59. Memerintahkan Panitera Pengadilan Agama Pariaman untukrnengirimkan salinan penetapan ikrar talak perkara ini kepadapegawaiPencatat Nikah Kantor Urusan Agama Kecamatan V Koto KampungHa/aman 24 dan 26 hal. Putusan No. 00751Pdt.Gr20161PA.

The same animal notcastrated is called a bull. These distinctions are well established with us in regard todomestic animals of this genus. When we speak of wild animals of this kind, ox issometimes applied both to the male and female, and in zoology, the same practiceexists in regard to the domestic animals. Sop in common usage, a pair of bulls yokedmay be sometimes called oxen. We never apply the name ox to the cow or female ofthe domestic kind.

The second zoological term is bovine, whichis used as a noun to refer to any animal of the wider group that comprises cattle,buffaloes, and bison.

As a result, these type of freemartins tend to develop secondary malesexual characteristics (muscular crest over neck, wide forehead, etc.) upon reachingpuberty.Cattle: general plural term for more than one bovineCattlebeast/bovine/animal: a singular term for a bovine whose gender cannot bedetermined, particularly when viewed at a distance.

It is also a dairy animal which is a sourceof milk and other dairy products like butter and cheese. Meanwhile, the ox is a draftanimal. It is used to pull carts, plows, and sleds. It can also be used as a beast ofburden for powering traditional agricultural machines like grain grinders or irrigationpumps.Most often than not, an ox is more intelligent than a cow. That is because an ox is atrained animal. It has been trained to respond correctly to the commands of itshandler.

Pos 01.02 adalah klasifikasi untuk jenis barang Live Bovine Animals danditerjemahkan ke dalam bahasa Indonesia Binatang Hidup Jenis Lembu;Live Bovine Animal dibagi menjadi:Cattle diterjemahkan dalam bahasa Indonesia SapiBuffalo diterjemahkan dalam bahasa Indonesia KerbauOther diterjemahkan dalam bahasa Indonesia Lain LainSampai pada tingkat 4 digit yang mengikat secara hukum adalah teks dalam bahasaInggris;2.

The second zoological term is bovine, whichis used as a noun to refer to any animal of the wder group that comprises cattle,buffaloes, and bison.

As a result, these type of freemartins tend to develop secondary malesexual characteristics (muscular crest over neck, wide forehead, etc.) upon reachingpuberty.Cattle: general plural term for more than one bovineCattlebeast/bovine/animal: a singular term for a bovine whose gender cannot bedetermined, particularly when viewed at a distance.

It is also a dairy animal which is a sourceof milk and other dairy products like butter and cheese. Meanwhile, the ox is a draftanimal. It is used to pull carts, plows, and sleds. It can also be used as a beast ofburden for powering traditional agricultural machines like grain grinders or irrigationpumps.Most often than not, an ox is more intelligent than a cow. That is because an ox is atrained animal. It has been trained to respond correctly to the commands of itshandler.

New England teamsters sometimes call oxen "bulls," even though theanimals have been castrated.To be culturally and historically accurate when defining an ox, we must use the "right"definition as provided by the Random House Dictionary, which says that an ox is"The adult castrated male of the genus Bos used as a draft animal and forfood."

Pos 01.02 adalah klasifikasi untuk jenis barang Live Bovine Animals danditerjemahkan ke dalam bahasa Indonesia Binatang Hidup Jenis Lembu;Live Bovine Animal dibagi menjadi:Cattle diterjemahkan dalam bahasa Indonesia SapiBuffalo diteriemahkan dalam bahasa Indonesia KerbauOther diterjemahkan dalam bahasa Indonesia Lain LainSampai pada tingkat 4 digit yang mengikat secara hukum adalah teks dalambahasa Inggris;2.

Menyatakan barang bukti berupa : Animal Dragon Soothing Mask = 15 saset, Masker tanpa nama bentuk o = 38 saset, Naturgo = 75 saset, Lipstick Maybelline = 11 kotak, Widya Temulawak Day & Night Cream = 8 kotak, Velvetines Lipstick 24h Matte = 11 kotak, Kiki & Mac Lipstick = 9 kotak, Revlon Lip Color Matte Lipstick = 7 kotak, Implora The Smokes = 7 kotak, JF Sulfur = 2 kotak, Animal Tiger Wrinkle Mask = 8 saset, Landbis Eye Liner Pen & Brown Cream Perfect Combination = 11 bungkus, Animal Panda Whitening

Dragon Soothing Mask = 15 saset, Masker tanpa nama bentuk o = 38saset, Naturgo = 75 saset, Lipstick Maybelline = 11 kotak, Widya TemulawakDay & Night Cream = 8 kotak, Velvetines Lipstick 24h Matte = 11 kotak, Kiki &Mac Lipstick = 9 kotak, Revlon Lip Color Matte Lipstick = 7 kotak, Implora TheSmokes = 7 kotak, JF Sulfur = 2 kotak, Animal Tiger Wrinkle Mask = 8 saset,Landbis Eye Liner Pen & Brown Cream Perfect Combination = 11 bungkus,Animal Panda Whitening Mask = 20 saset, Kiss Proof Soft Lipstick

Pada saat dilakukan pemeriksaan tersebut ditemukan sedianfarmasi berupa kosmetika yaitu : Animal Dragon Soothing Mask = 15hal. 3 dari 33 halaman putusan Nomor 319/Pid.Sus/2017/PN Dpssaset, Masker tanpa nama bentuk o = 38 saset, Naturgo = 75 saset,Lipstick Maybelline = 11 kotak, Widya Temulawak Day & Night Cream =8 kotak, Velvetines Lipstick 24h Matte = 11 kotak, Kiki & Mac Lipstick =9 kotak, Revlon Lip Color Matte Lipstick = 7 kotak, Implora The Smokes= 7 kotak, JF Sulfur = 2 kotak, Animal Tiger

Pada saat dilakukan pemeriksaan tersebut ditemukan sedianfarmasi berupa kosmetika yaitu : Animal Dragon Soothing Mask = 15saset, Masker tanpa nama bentuk o = 38 saset, Naturgo = 75 saset,Lipstick Maybelline = 11 kotak, Widya Temulawak Day & Night Cream =8 kotak, Velvetines Lipstick 24h Matte = 11 kotak, Kiki & Mac Lipstick =9 kotak, Revlon Lip Color Matte Lipstick = 7 kotak, Implora The Smokes= 7 kotak, JF Sulfur = 2 kotak, Animal Tiger Wrinkle Mask = 8 saset,Landbis Eye Liner Pen & Brown Cream Perfect

Dragon Soothing Mask = 15 saset, Masker tanpa nama bentuk 0 = 38saset, Naturgo = 75 saset, Lipstick Maybelline = 11 kotak, Widya TemulawakDay & Night Cream = 8 kotak, Velvetines Lipstick 24h Matte = 11 kotak, Kiki& Mac Lipstick = 9 kotak, Revlon Lip Color Matte Lipstick = 7 kotak,Implora The Smokes = 7 kotak, JF Sulfur = 2 kotak, Animal Tiger WrinkleMask = 8 saset, Landbis Eye Liner Pen & Brown Cream Perfect Combination= 11 bungkus, Animal Panda Whitening Mask = 20 saset, Kiss Proof SoftLipstick

It is also a dairy animal which is a source of milkand other dairy products like butter and cheese. Meanwhile, the ox is a draft animal. It isused to pull carts, plows, and sleds. It can also be used as a beast of burden for poweringtraditional agricultural machines like grain grinders or irrigation pumps.Most often than not, an ox is more intelligent than a cow. That is because an ox is a trainedanimal. It has been trained to respond correctly to the commands of its handler.

So when you go to a farm,you will be able to identify which is the cow and which is the ox.http://ruralheritage.com/ox paddock/oxwhatis.htmAn ox, to early American farmers who used the beast, was a mature castrated malebelonging to the domestic cattle family, or genus Bos, most likely trained (like draft horses,some never got trained) to work, and at the end of its life inevitably used for meat.A steer, by contrast, is also a castrated male of the genus Bos, but is a younger animal thatmay not be

Same beast, but a different culture.New England teamsters sometimes call oxen "bulls," even though the animals have beencastrated.To be culturally and historically accurate when defining an ox, we must use the "right"definition as provided by the Random House Dictionary, which says that an ox is "The adultcastrated male of the genus Bos used as a draft animal and for food."

And it would include both males and females.This might be acceptable in some broad, casual context, but not if scrutinized by oxteamsters and agricultural historians in the United States.Most oxen weigh about the same as a mature bull of the same breed, but the ox grows tallerand leaner in the neck and chest.Encyclopedia AmericanaCATTLE, ordinarily refers to a group of animals related to the ox or cow.OX, a bovine animal; that is, a ruminant of the subfamily Bovine, which includes the typicalspecies

Oxen are members of the Bovidae family.The castrated male of B. taurusis a docile form especially useful as a draft animal in manyless developed parts of the world.

Bahwa berdasarkan the oxen handbook, disebutkan pengertian Oxen adalah sebagai berikut:Ox, plural oxen, domesticated cow or bull used for agricultural work asdraft animal animal that pulls a cart or wagon) or as a pack animal (ananimal that carries cargo on its back). Oxen have a body length of about2.5 to 3.5m (about 8 to 12 ft), with a shouldler height of about 90 to 110cm (about 36 to 44 inch). They weight about 450 to 1000 kg (about 990to 2200 Ib).

The docilecastrated male is used as a draft animal in many countries. Oxen areused for food in some areas.

In popular use,though, the word 'ox' often refers to a castrated male animal, so that isn'ta perfect solution. The second zoological term is 'bovine', which is usedas a noun to refer to any animal of the wider group that comprises cattle,buffaloes, and bison.

As a result, these type of freemartins tend todevelop secondary male sexual characteristics (muscular crest over neck, wide forehead,etc.) upon reaching puberty.Cattle: general plural term for more than one bovineCattlebeast/bovine/animal: a singular term for a bovine whose gender cannot bedetermined, particularly when viewed at a distance.

It is also a dairy animal whichis a source of milk and other dairy products like butter and cheese.Meanwhile, the ox is a draft animal. It is used to pull carts, plows, andsleds. It can also be used as a beast of burden for powering traditionalagricultural machines like grain grinders or irrigation pumps.Most often than not, an ox is more intelligent than a cow. That is becausean ox is a trained animal. It has been trained to respond correctly to thecommands of its handler.

Putusan Pengadilan Pajak Nomor : Put42787/PP/M.1X/19/2013Jenis PajakTahun PajakPokok SengketaMenurut Terbanding:Menurut PemohonPendapat Majelis: Bea Masuk: 2011: bahwa yang menjadi pokok sengketa adalah, Penetapan Nilai Pabean, jenisbarang berupa Choline Chloride (Feed Ingredient for Animal Feed), Negaraasal China, yang diberitahukan oleh Pemohon Banding dalam PemberitahuanImpor Barang (PIB) Nomor: 041962 tanggal 04 Februari 2011 dengan NilaiPabean sebesar CIF USD 47,475.00, dan ditetapkan oleh Terbanding

Quantities amd Description AmountCHOLINE CHLORIDE CHOLINE CHLORIDE(FEED INGREDIENT FOR ANIMAL FEED) USD 47,475.00(FEED INGREDIENT FOR 45 MT =2 FCL (40 HQ) CIF Jakarta by SeaANIMAL FEED) BATCH @ USD 1055/M TNO.P101068 MANUFACTRING Country of Origin ChinaDATE: JAN 06,2011EXPIRY DATE: Payment Term: T/T 60 days after B/L dateJAN 06,2013FOB Value: USD 46,271.00Freight Cost : USD 1,100.00Insurance : USD 104.00Ref : CCE20110107SAP : 97256 bahwa TAMINCO CHOLINE CHLORIDE (SHANGHAI) CO.

LTD.Consignee :Pemohon,Port of Loading :Shanghai,ChinaPort of Discharge Jakarta, IndonesiaDescription 2 x 40HQ Choline Chloride (FeedIngredient for Animal Feed)Gross Weight :45,540.00 KGSbahwa berdasarkan pemeriksaan Majelis terhadap dokumen impor yangdisampaikan Pemohon Banding, diketahui barang yang diimpor PemohonBanding sesuai dengan Commercial Invoice Nomor: 00002218 tanggal 07Januari 2011 adalah Choline Chloride (Feed Ingredient for Animal Feed) dariTAMINCO CHOLINE CHLORIDE (SHANGHAI) CO.

LTD. dengan hargasebesar CIF USD 47,475.00.bahwa barang impor Choline Chloride (Feed Ingredient for Animal Feed)sesuai PIB Nomor: 041962 tanggal 04 Februari 2011 dengan Invoice Nomor:00002218 tanggal 07 Januari 2011 telah diasuransikan di dalam negeri sesuaiCertificate of Insurance Nomor: MA11001864 tanggal 12 Januari 2011 yangditerbitkan oleh Chartis Insurance Company China Limited dengan nilaipertanggungan USD 52,222.50 (110% xUSD 47,475.00).bahwa barang impor Choline Chloride (Feed Ingredient

for Animal Feed)dengan Bill of Lading Nomor: SNK0020110100019 tanggal 13 Januari 2011MemperhatikanMengingatMemutuskandan Invoice Nomor:00002218 tanggal 07 Januari 2011 telah diberitahukandalam PIB Nomor: 041962 tanggal 04 Februari 2011 dengan nilai pabeansebesar CIF USD 47,475.00.bahwa nilai pabean atas impor Choline Chloride (Feed Ingredient for AnimalFeed) sesuai dengan PIB Nomor: 041962 tanggal 04 Februari 2011 telahditetapkan oleh Terbanding menjadi sebesar CIF USD 56.250,00.bahwa berdasarkan

Oxen yang diinterpretasikan sebagai draft animal dalam AHTN menurutketerangan dari Kementerian Pertanian seharusnya tidak diperdagangkan karena bertentangan denganperaturan kesejahteraan hewan dan Kementerian Pertanian juga tidak mengeluarkan rekomendasi izinimpor draft animal.

The same animal not castrated is called a bull. Thesedistinctions are well established with us in regard to domestic animals of this genus. When we speakof wild animals of this kind, ox is sometimes applied both to the male and female, and in zoology, thesame practice exists in regard to the domestic animals. Sop in common usage, a pair of bulls yokedmay be sometimes called oxen. We never apply the name ox to the cow or female of the domestickind.

In popularuse, though, the word 'ox' often refers to a castrated male animal, so that isn't a perfect solution.The second zoological term is 'bovine', which is used as a noun to refer to any animal of the widergroup that comprises cattle, buffaloes, and bison. But this would be a strange choice in most generalcontexts. Cow : a mature female bovine that has given birth to at least one or two calves.

As a result, these type of freemartins tend to develop secondary male sexualcharacteristics (muscular crest over neck, wide forehead, etc.) upon reaching puberty.Cattle: general plural term for more than one bovineCattlebeast/bovine/animal: a singular term for a bovine whose gender cannot be determined,particularly when viewed at a distance.

It is also a dairy animal which is a source of milk andother dairy products like butter and cheese. Meanwhile, the ox is a draft animal. It is used to pullcarts, plows, and sleds. It can also be used as a beast of burden for powering traditionalagricultural machines like grain grinders or irrigation pumps.Most often than not, an ox is more intelligent than a cow. That is because an ox is a trained animal.It has been trained to respond correctly to the commands of its handler.

Berdasarkan beberapa literatur menyebutkan secara spesifik bahwa Oxen merupakanhewan pekerja (draft animal) antara lain: No Sumber Literatur Uraian Definisi1 www.answers.com Oxen, used from the time of early settlements in as draft animals andfor plowing.

The docile castrated male is used as adraft animal in many countries. Oxen are used for food in some areas.

In popular use, though, the word 'ox' often refers to a castratedmale animal, so that isn't a perfect solution. The second zoological term is bovine,which is used as a noun to refer to any animal of the wider group that comprisescattle, buffaloes, and bison. But this would be a strange choice in most generalcontexts.

As a result, these type of freemartins tend to develop secondarymale sexual characteristics (muscular crest over neck, wide forehead, etc.) uponreaching puberty.Cattle: general plural term for more than one bovineCattlebeast/bovine/animal: a singular term for a bovine whose gender cannot bedetermined, particularly when viewed at a distance.

It is also a dairy animal which is a sourceof milk and other dairy products like butter and cheese. Meanwhile, the ox is a draftanimal. It is used to pull carts, plows, and sleds. It can also be used as a beast ofburden for powering traditional agricultural machines like grain grinders orirrigation pumps.Most often than not, an ox is more intelligent than a cow. That is because an ox is atrained animal. It has been trained to respond correctly to the commands of itshandler.

baku untuk Pakan Ikan terdapat beberapa jenis yangdimport oleh Pemohon Banding antara lain hal ini telah sesuai denganstandar perusahaan pembuat Pakan Ikan hal ini dibuktikan dengan keluarnyaperaturan Menteri Kelautan dan Perikanan Republik Indonesia Nomor PER02/MEN/2010 tentang Pengadaan dan Peredaran Pakan Ikan tertanggal 8Pebruari 2010, Bahan Pakan Ikan tersebut adalah benar merupakan bagianyang tidak terpisahkan dalam pembuatan bahan Pakan Ikan dan jenisbarang Wheat Flour (Raw Material For Animal

Keputusan DirekturJenderal Bea dan Cukai Nomor KEP87/WBC.06/2018 tanggal 13 Agustus2018 tentang Penetapan atas Keberatan terhadap Surat PenetapanTarif dan/atau Nilai Pabean (SPTNP) Nomor SPTNP000063/WBC.06/KPP.MP.03/2018 tanggal 13 April 2018, atas nama: PT Centralpertiwi Bahari,NPWP 01.661.341.6326.000 yang beralamat di Kampung BratasenaAdiwarna, Kecamatan Dente Teladas, Kabupaten Tulang Bawang, ProvinsiLampung, dan menetapkan Pajak Pertambahan Nilai atas barang imporWheat Flour (Raw Material For Animal

B/PK/Pjk/2021sekarang Termohon Peninjauan Kembali terlepas dari kewenangan sertamerta dalam mengcollect pungutan Pajak Dalam Rangka Impor (PDRI)namun tidak dilakukan berdasarkan kKewenangan hukum yang secaraterukur (Rechtmatigheid van bestuur dan Preasumption iustae causa)serta substansi tidak memiliki parameter yang terukur dalam rangkapenyelenggaraan AsasAsas Umum Pemerintahan yang Baik (AAUPB)khususnya asas kepastian hukum dan asas kecermatan yaitu atasimportasi Wheat Flour (Raw Material For Animal

The docile castrated male is used as a draft animal in many countries. Oxenare used for food in some areas.

Inpopular use, though, the word ox' often refers to a castrated male animal, so that isn't aperfect solution. The second zoological term is 'bovine, which is used as a noun to refer toany animal of the wider group that comprises cattle, buffaloes, and bison.

Cattle: general plural term for more than one bovine Cattlebeast/bovine/animal: a singular term for a bovine whose gender cannot bedetermined, particularly when viewed at a distance. Most people like to call a bovine ofunknown (or "unknown") gender as a "cow," simply because it is a much more wellknown and popular term to use than "bovine" or "cattlebeast."

It is also a dairy animal which is a source of milkand other dairy products like butter and cheese. Meanwhile, the ox is a draft animal. It is usedto pull carts, plows, and sleds. It can also be used as a beast of burden for poweringtraditional agricultural machines like grain grinders or irrigation pumps.Most often than not, an ox is more intelligent than a cow. That is because an ox is a trainedanimal. It has been trained to respond correctly to the commands of its handler.

Same beast, but a different culture.New England teamsters sometimes call oxen "bulls," even though the animals have beencastrated.To be culturally and historically accurate when defining an ox, we must use the "right"definition as provided by the Random House Dictionary, which says that an ox is "The adultcastrated male of the genus Bos used as a draft animal and for food."

TO be culturally and historically accurate when defining an ox, we must use the"right" definition as provided by the Random House Dictionary, which says that an oxis "The adult castrated male of the genus Bos used as a draft animal and for food.""

The second zoological term is bovine, whichis used as a noun to refer to any animal of the wder group that comprises cattle,buffaloes, and bison.

As a result, these type of freemartins tend to develop secondary malesexual characteristics (muscular crest over neck, wide forehead, etc.) upon reachingpuberty.Cattle: general plural term for more than one bovineCattlebeast/bovine/animal: a singular term for a bovine whose gender cannot bedetermined, particularly when viewed at a distance.

It is also a dairy animal which is a sourceof milk and other dairy products like butter and cheese. Meanwhile, the ox is a draftanimal. It is used to pull carts, plows, and sleds. It can also be used as a beast ofburden for powering traditional agricultural machines like grain grinders or irrigationpumps.Most often than not, an ox is more intelligent than a cow. That is because an ox is atrained animal. It has been trained to respond correctly to the commands of itshandler.

Oxen are members of the Bovidae family.The castrated male of B. taurusis a docile form especially useful as a draft animal inmany less developed parts of the world.

Pengadilan Pajak Nomor PUT013572.47/2019/PP/M.XIXA Tahun 2020, tanggal 16 November 2020, yangtelah berkekuatan hukum tetap tersebut adalah sebagai berikut:Menolak banding Pemohon Banding terhadap Keputusan DirekturJenderal Bea dan Cukai Nomor: SPKTNP34/WBC.06/2019 tanggal 01Oktober 2019, atas nama: PT Centralpertiwi Bahari, NPWP : 01.661.341.6326.000, beralamat di Kampung Bratasena Adiwarna, Kecamatan DenteTeladas, Kabupaten Tulang Bawang, Lampung, dan menetapkan CrudeSalmon Oil (Raw Material for animal

feed),106 TNE,Tarif Pos: HS.1504.20.90 tidak tercantum di dalam Lampiran Il Peraturan MenteriKeuangan Nomor 267/PMK.010/2015 tentang Kriteria dan/atau RincianTernak, Bahan Pakan untuk Pembuatan Pakan Ternak dan Pakan Ikan yangatas Impor dan/atau Penyerahannya Dibebaskan dari Pengenaan PajakPertambahan Nilai, dan dengan demikian atas Crude Salmon Oil (RawMaterial for animal feed), 106 TNE, Tarif Pos: HS. 1504.20.90 yang diimpordan diberitahukan dengan PIB Nomor 003321 tanggal 2 Oktober 2017,dikenakan

KampungBratasena Adiwarna, Kecamatan Dente Teladas, Kabupaten TulangBawang, Lampung, dan menetapkan Crude Salmon Oil (Raw Material foranimal feed),106 TNE,Tarif Pos: HS. 1504.20.90 tidak tercantum di dalamLampiran Il Peraturan Menteri Keuangan Nomor 267/PMK.010/2015 tentangKriteria dan/atau Rincian Ternak, Bahan Pakan untuk Pembuatan PakanTernak dan Pakan Ikan yang atas Impor dan/atau PenyerahannyaDibebaskan dari Pengenaan Pajak Pertambahan Nilai, dan dengandemikian atas Crude Salmon Oil (Raw Material for animal

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Tiger Wrinkle Mask 7 pcs16 Animal Dragon Soothing Mask 4 pcs17 Esther Gold 2 kotak @ 1 botol Halaman 6 dari 31 Putusan Nomor 986/Pid.Sus/2016/PN.Btm 181920212223242526272829 Esther Tranparant Beaty Soap Vit E 12 kotakTemulawak Gold 2 kotakWidya Whitening Soap Temulawak 7 kotakTemulawak New Night Cream 10 kotakTemulawak new day and night cream 20 kotakTemulawak New Transparent Whitening 12 kotakBeauty SoapCollagen Plus Vit E ay & Night Cream 25 kotakCollagen Plus vit E Night Cream 21 kotakKTP Asli

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The same animal notcastrated is called a bull. These distinctions are well established with us in regard todomestic animals of this genus. When we speak of wild animals of this kind, ox issometimes applied both to the male and female, and in zoology, the same practiceexists in regard to the domestic animals. Sop in common usage, a pair of bulls yokedmay be sometimes called oxen. We never apply the name ox to the cow or female ofthe domestic kind.

The second zoological term is bovine, whichis used as a noun to refer to any animal of the wider group that comprises cattle,buffaloes, and bison.

It is also a dairy animal which is a sourceof milk and other dairy products like butter and cheese. Meanwhile, the ox is a draftanimal. It is used to pull carts, plows, and sleds. It can also be used as a beast ofburden for powering traditional agricultural machines like grain grinders or irrigationpumps.Most often than not, an ox is more intelligent than a cow. That is because an ox is atrained animal. It has been trained to respond correctly to the commands of itshandler.

itemid=2 124 &subcatid=383Cattle, Cows and OxenCattle have described as the most important animal to mankind. People eat theirmeat and drink their milk, wear shoes and jacket made of cattle leather and use themto pull plows and carts. The word cattle was once used to describe all kinds ofdomesticated animals. It comes from the Latin word "capitale," which means wealthor property.The scientific name for cattle is bovine.A male bovine is called a bull.

Pos 01.02 adalah klasifikasi untuk jenis barang Live Bovine Animals danditerjemahkan ke dalam bahasa Indonesia Binatang Hidup Jenis Lembu;Live Bovine Animal dibagi menjadi:Cattle diterjemahkan dalam bahasa Indonesia SapiBuffalo diteriemahkan dalam bahasa Indonesia KerbauOther diterjemahkan dalam bahasa Indonesia Lain LainSampai pada tingkat 4 digit yang mengikat secara hukum adalah teks dalambahasa Inggris;2.

Menetapkan masa penangkapan dan penahanan yang telah dijalani oleh Terdakwa dikurangkan seluruhnya dari pidana yang dijatuhkan ; Menyatakan agar Terdakwa tetap berada dalam tahanan ; Menetapkan agar barang bukti berupa : 1 (satu) buah bolpoint warna hitam, 1 (satu) bendel buku bertuliskan Sweet Animal

Menyatakan barang bukti berupa : 1 (satu) buah BOLPOINT WARNA HITAM, 1(SATU) hp MERK Cross, 1 (satu) bendel buku bertuliskan Sweet Animal warnahijau kuning yang digunakan untuk mencatat rekapan judi togel dirampasuntuk dimusnahkandan Uang tunai Rp. 20.000, (dua puluh ribu rupiah) hasildirampas untuk Negara ;4. Menetapkan supaya terdakwa membayar biaya perkara sebesar Rp.2500.

Lumajang saksi Jodi Iswahyono dan saksi Agus Sholeh (anggotaPolsek Tempeh) atas informasi dari masyarakat mengetahui perbuatan yangdilakukan terdakwa saat terdakwa baru saja melayani pembeli judi togel ketikamenuju ruang belakang rumah terdakwa, lalu terdakwa ditangkap dan disita barangbukti berupa : 1 (satu) buah bolpoint warna hitam, 1 (satu) unit HP warna merahmerk Cross, 1 (satu) bendel buku bertuliskan Sweet Animal warna hijaukuning yang digunakan untuk mencatat rekapan judi togel, uang tunai

Lumajang saksi Jodi Iswahyono dan saksi Agus Sholeh (anggota PolsekTempeh) mengetahui perbuatan yang dilakukan terdakwa saat terdakwabaru saja melayani pembeli judi togel ketika menuju ruang belakang rumahterdakwa ditangkap dan disita barang bukti berupa : 1 (satu) buah bolpointwarna hitam, 1 (satu) unit HP warna merah merk Cross, 1 (satu) bendel bukubertuliskan Sweet Animal warna hijau kuning yang digunakan untukmencatat rekapan judi togel, uang tunai Rp. 20.000, selanjutnya terdakwadiproses ;Bahwa

Lumajang saksi Jodi Iswahyono dan saksi Agus Sholeh(anggota Polsek Tempeh) mengetahui perbuatan yang dilakukan terdakwasaat terdakwa baru saja melayani pembeli judi togel ketika menuju ruangbelakang rumah terdakwa ditangkap dan disita barang bukti berupa : 1(satu) buah bolpoint warna hitam, 1 (satu) unit HP warna merah merk Cross,1 (satu) bendel buku bertuliskan Sweet Animal warna hijau kuning yangdigunakan untuk mencatat rekapan judi togel, uang tunai Rp. 20.000,selanjutnya terdakwa diproses ;e

Lumajang saksi Jodi Iswahyono dan saksi Agus Sholeh(anggota Polsek Tempeh) mengetahui perbuatan yang dilakukan terdakwasaat terdakwa baru saja melayani pembeli judi togel ketika menuju ruangbelakang rumah terdakwa ditangkap dan disita barang bukti berupa : 112(satu) buah bolpoint warna hitam, 1 (satu) unit HP warna merah merk Cross,1 (satu) bendel buku bertuliskan Sweet Animal warna hijau kuning yangdigunakan untuk mencatat rekapan judi togel, uang tunai Rp. 20.000,selanjutnya terdakwa diproses ;

- 1 (satu) unit dompet warna hijau bertulisan ANIMAL LAND.

- 1 (satu) unit kotak plastik kecil warna merah.

- 1 (satu) unit plastik klip besar.

- 1 (satu) bungkus makanan merk MORRIS.

Dirampas untuk dimusnahkan.

• Uang senilai Rp. 550.000,- (lima ratus lima puluh ribu rupiah) .

Dirampas untuk Negara.

6. Membebankan kepada Terdakwa membayar biaya perkara sejumlah Rp 5.000,00 (Lima ribu rupiah);

narkotika jenis sabu. 9 (Sembilan) paket plastik klip bening kecil berisi serbuk kristal beningdiduga narkotika jenis Sabu seberat 10,3 (Sepuluh koma tiga) gram. 1 (satu) unit timbangan digital warna silver merk ACIS.Halaman 2 dari 30 Putusan Nomor 317/Pid.Sus/2021/PN Jmb1 (satu) unit hp merk vivo biru casing hitam dengan no simcard087804144190. 1 (satu) unit hp merk nokia kecil warna biru dengan no simcard085341325785. 1 (Satu) unit dompet warna pink. 1 (Satu) unit dompet warna hijau bertulisan ANIMAL

terdakwa menyimpan sisa sabu yangbelum terjual kedalam dinding triplek dibelakang pintu kamar terdakwa yaitu1 (satu) bungkus plastik sedang sabu dan 7 (tujuh) bungkus plastik kecilsabu, sebelum terdakwa menyimpan 8 (delapan) paket sabu kedalamdinding triplek, terdakwa memasukkan terlebin dahulu kedalam 1 (Satu) unitplastik klip besar dengan total 7 (tujuh) paket, kemudian 1 (Satu) paketsedang yang berada di bungkusan merk MORRIS tersangka masukkankedalam 1 (Satu) unit dompet warna hijau bertulisan ANIMAL

Bahwa terhadap barang bukti berupa 1 (Satu) paket plastikklip bening sedang berisi serbuk kristal bening narkotika jenis sabu, 9(sembilan) paket plastik klip bening kecil berisi serbuk kristal beningnarkotika jenis sabu, 1 (Satu) unit timbangan digital warna silver merkACIS, 1 (Satu) unit hp merk vivo biru casing hitam dengan no simcard087804144190, 1 (satu) unit hp merk = nokia kecil birudengan no simcard 085341325785, 1 (Satu) unit dompet warna pink,1 (satu) unit dompet hijau bertulisan ANIMAL

Ketika dilakukan penggeladahan di kamar Terdakwa, anggotaDitresnarkoba Polda Jambi menggeledah dinding triplek di belakang pintukamar Terdakwa dan menemukan 8 (delapan) paket serbuk kristal shabuyang berada di dalam dompet berwarna pink, dengan rincian 1 (Satu)paket sedang berada dibungkusan merk MORRIS yang juga beradadidalam dompet warna hijau bertulisan ANIMAL LAND, 7 (tujuh) paketplastik kecil berada didalam plastik klip besar yang juga terdapat didalamdompet berwarna pink tersebut.