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Urut Berdasarkan
 
Register : 28-11-2022 — Putus : 15-12-2022 — Upload : 16-12-2022
Putusan PN TANGERANG Nomor 1985/Pid.B/2022/PN Tng
Tanggal 15 Desember 2022 — Penuntut Umum:
INNEZ CHARINA, SH.
Terdakwa:
HASANNUDIN Als HASAN Als UDIN Bin MINAK BUMI RAHMAN
514
  • :

    1. Declaring Defendant Hasannudin als Hasan als Udin bin Minak Bumi Rahman has been proven lawfully and convincingly guilty of the criminal offence of "Theft under incriminating circumstances";
    2. Criminalizing the accused by therefore with imprisonment for 2 (two) years;
    3. Set the period of arrest and the detention which
    has been served by the Defendant is deducted entirely from the criminal offence which Dropped;
  • Stipulating that the Defendant remains in custody;
  • Establish evidence in the form of:1 (one) motorcycle BPKB Honda beat wama blue and white number
Register : 15-01-2020 — Putus : 30-01-2020 — Upload : 27-02-2020
Putusan MAHKAMAH AGUNG Nomor 510 B/PK/PJK/2020
Tanggal 30 Januari 2020 — PT. ALASINDO MAKMUR VS DIREKTUR JENDERAL BEA DAN CUKAI;
7744 Berkekuatan Hukum Tetap
  • (A) Footwear may range from sandals with pee consisting simply of adjustable laces orribbons to thighboots (the uppers of which cover the leg and thigh, and which may havestraps, etc., for fastening the uppers to the waist for better support).
    Chapter, the term footwear does not, however, include disposable foot orshoe coverings of flimsy material (paper, sheeting of plastics, etc.) without applied soles.are classified according to their constituent material,(A) Footwear may range from sandals with uppers consisting simply of adjustable laces orribbons to thighboots (the uppers of which cover the leg and thigh, and which may havestraps, etc., for fastening the uppers to the waist for better support).
    These productsare classified acco nting to their constituent material,(A) Footwear may range from sandals with uppers consisting simply of adjustable laces orribbons to thighboots (the uppers of which cover the leg and thigh, and which may havestraps, etc., for fastening the uppers to the waist for better support).
    In determining theconstituent material of the outer sole, no account should be taken of attached accessories orreinforcements which partly cover the sole (see Note 4 (b to this Chapter).
    In such cases, the u per shall be considered to be thatportion of the shoe which covers the sides and ann of the foot.
Putus : 06-12-2019 — Upload : 21-02-2020
Putusan MAHKAMAH AGUNG Nomor 4265/B/PK/Pjk/2019
Tanggal 6 Desember 2019 — PT ALASINDO MAKMUR vs DIREKTUR JENDERAL BEA DAN CUKAI
5458 Berkekuatan Hukum Tetap
  • of this Chapter, the term footwear does not, however, include disposable foot orshoc coverings of flimsy matcrial (paper, sheeting pi Biassics. etc.) without applied soles hese productsare classified according to their constituent materialCA) Pootwear ma from sandals with uppers consisting si raply oS adjustable laces orribbons toa thas baots (the uppers of which cower the leg and t igh. nd which may hawestraps, ctc., for fastening the uppers to the waist for better support).
    oes)irrespective of their shape and size, the particular use for which they are designed, their methodof manufacture or the materials of which they are made.For the purposes of this Chapter, the term footwear does not, however, include disposable foot orshoe cowerin: of flimsy material (paper, sheeting of plastics, etc.) without applied soles.
    These productsare classified according to their constituent material,(4) Footwear may range from sandals with uppers consisting simply of adjustable laces orribbons to thighboots (the uppers of which cover the leg and thigh, and which may haveStraps, ctc., for fastening the uppers to the waist for better support).
    In determining theconstituent material of the outer sole, no account should be taken of attached accessories orreinforcements which partly cover the sole (see Note 4 (b) to this Chapter).
    be considered to be thatportion of the shoe which covers the sides and top of the foot.
Putus : 30-01-2020 — Upload : 08-07-2020
Putusan MAHKAMAH AGUNG Nomor 428/B/PK/Pjk/2020
Tanggal 30 Januari 2020 — PT ALASINDO MAKMUR VS DIREKTUR JENDERAL BEA DAN CUKAI
27361 Berkekuatan Hukum Tetap
  • These productsare Classified according to their constituent material,(A) Footwear may range from sandals with uppers consisting simply of adjustable laces orribbons to thighboots (the uppers of which cover the leg and thigh, and which may havestraps, etc., for fastening the uppers to the waist for better support).
    (A) Footwear may range from sandals with uppers consisting simply of adjustable laces orribbons to thighboots (the uppers of which cover the leg and thigh, and which may havestraps, etc., for fastening the uppers to the waist for better support).
    These productsare classified according to their constituent material,(A) Footwear may range from sandals with uppers consisting simply of adjustable laces or(C)(D)ribbons to thighboots (the uppers of which cover the leg and thigh, and which may havestraps, etc., for fastening the uppers to the waist for better support).
    In determining theconstituent material of the outer sole, no account should be taken of attached accessories orreinforcements which partly cover the sole (see Note 4 (b) to this Chapter).
    In such cases, the w per shall be considered to be thatportion of the shoe which covers the sides and top of the foot.
Register : 15-03-2012 — Putus : 25-11-2013 — Upload : 25-03-2014
Putusan PENGADILAN PAJAK Nomor Put-48427/PP/M.V/13/2013
Tanggal 25 Nopember 2013 — Pemohon Banding dan Terbanding
224110
  • Dividends paid by a company which is a resident of a ContractingState to a resident of the other Contracting State may be taxed in thatother State.2.
    However, such dividends may also be taxed in the Contracting Stateof which the company paying the dividends is a resident andaccording to the laws of that State, but if the recipient is thebeneficial owner of the dividends the tax so charged shall not exceed:(a) 10% of the gross amount of the dividends if the beneficial owneris a company (other than a partnership) which holds directly atleast 25% of the capital of the company paying the dividends,(b) 15% of the gross amount of the dividends in all
    other cases,The competent authorities of the Contracting States shall bymutual agreement settle the mode of application of theselimitations,This paragraph shall not affect the taxation of the company inrespect of the profits out of which the dividends are paid.3.
    The term "dividends" as used in this Article means income fromshares, Jouissance shares or "jouissance" rights, mining shares,founders shares or other rights, not being debtclaims, participatingin profits, as well as income from other corporate rights which issubjected to the same taxation treatment as income from shares bythe laws of the State of which the company making the distribution isa resident.bahwa dalam persidangan, Majelis menanyakan kepada Pemohon Bandingmengapa COD tidak disampaikan
Putus : 30-01-2020 — Upload : 08-07-2020
Putusan MAHKAMAH AGUNG Nomor 425/B/PK/Pjk/2020
Tanggal 30 Januari 2020 — PT ALASINDO MAKMUR VS DIREKTUR JENDERAL BEA DAN CUKAI
30864 Berkekuatan Hukum Tetap
  • These productsare classified according to their constituent material,(A) Footwear may range from sandals with uppers consisting simply of adjustable laces orribbons to thighboots (the uppers of which cover the leg and thigh, and which may havestraps, etc., for fastening the uppers to the waist for better support).
    consisting simply of adjustable laces orribbons to thighboots (the uppers of which cover the leg and thigh, and which may havestraps, etc., for fastening the uppers to the waist for better support).
    In determining theconstituent material of the outer sole, no account should be taken of attached accessories orreinforcements which partly cover the sole (see Note 4 (b) to this Chapter).
    In such cases, the u per shall be considered to be thatportion of the shoe which covers the sides and top of the Foot.
Register : 28-11-2019 — Putus : 30-06-2021 — Upload : 06-07-2021
Putusan PN DENPASAR Nomor 1200/Pdt.Bth/2019/PN Dps
Tanggal 30 Juni 2021 — Penggugat:
Ratna Widia Kurniawati
Tergugat:
1.John Carney
2.Christopher Rhode
3.Doug Ebner
4.PT Bintang Selatan
Turut Tergugat:
1.Kantor Pelayanan Kekayaan Negara dan Lelang KPKNL Denpasar
2.Kantor Badan Pertanahan Nasional Kabupaten Badung
3.Mark Damien Clune
4.KANTOR PELAYANAN KEKAYAAN NEGARA DAN LELANG (KPKNL)
5.BADAN PERTANAHAN NASIONAL KABUPATEN BADUNG
232155
  • dated October 8, 2018 inconjunction with the Civil Case No.1871 K/PDT/ 2016, which wasadjudicated by the Supreme Court of Indonesia on October 17, 2016 inConjunction with The Verdict of the High Court of Denpasar No.132/PDT/2015/PT.Dps dated October 7, 2015 in Conjunction with TheVerdict of the District Court of Denpasar No. 244/PDT.G/2014/PN.Dps,Hal 3 dari 51Putusan Nomor : 1200/Pdt.Bth/2019/PN.DPSdated January 15, 2015, in which the Plaintiff in Opposition has the positionas the Defendant III
    Jo Nomor6/ EKS/ 2018/ PN.Dps tertanggal 16 April 2018 yang diletakkan di atas hartapribadi milik Pelawan/ Tergugat Ill adalah perbuatan yang salah dankeliru, oleh karenanya sangat beralasan hukum untuk dibatalkan;Whereas, referring to the Verdict of the Judicial Review Case Number:No.645/PK/Pdt/2018 which was adjudicated by the Supreme Court of theRepublic of Indonesia on October 8, 2018 in conjunction with the CassationCase Number: 1871 K/PDT/2016 which was adjudicated by the SupremeCourt of of
    decided by the Supreme Court of the Supreme Courtof the Republic of Indonesia on October 8, 2018 juncto the Civil caseNo.1871 K / PDT / 2016 which was decided by the Supreme Court of theRepublic of Indonesia on October 17, 2016 Jo.
    PutusanPengadilan Negeri Denpasar No. 244/PDT.G/2014/PN.Dps tertanggal 15Januari 2015 adalah sebagai berikut :That it is true that the case in the Case Review with Case Register No.645 /PK / Pat / 2018 which has been decided by the Supreme Assembly of theSupreme Court of the Republic of Indonesia on October 8, 2018 inconjunction with Civil Case No.1871 K / PDT / 2016 dated which has beendecided by the Supreme Court. RI on 17 October 2016 Jo.
    was decided by the Supreme Council ofthe Supreme Court of the Republic of Indonesia on 8 October 2018 inconjunction with Civil Case No.1871 K / PDT / 2016, dated which wasdecided by the Supreme Court RI on October 17, 2016, as contained inthe Case Review Decision with Case Register No.645 / PK / Pdt / 2018which was decided by the Supreme Assembly of the Supreme Court of theRepublic of Indonesia on October 8, 2018, which ISI AMAR DECIDED asfollows:MEN GADILI/ADJUDICATING1.
Register : 01-11-2021 — Putus : 21-12-2021 — Upload : 21-12-2021
Putusan PT DENPASAR Nomor 182/PDT/2021/PT DPS
Tanggal 21 Desember 2021 — Pembanding/Penggugat : Ratna Widia Kurniawati Diwakili Oleh : Ester T. P, SH.
Terbanding/Tergugat I : John Carney
Terbanding/Tergugat II : Christopher Rhode
Terbanding/Tergugat III : Doug Ebner
Terbanding/Tergugat IV : PT Bintang Selatan
Terbanding/Turut Tergugat I : Kantor Pelayanan Kekayaan Negara dan Lelang KPKNL Denpasar
Terbanding/Turut Tergugat II : Kantor Badan Pertanahan Nasional Kabupaten Badung
Terbanding/Turut Tergugat III : Mark Damien Clune
16883
  • 17 Oktober 2016,In the Cassation Case Number: 1871 K/PDT/2016 which was adjudicatedby the Supreme Court of of the Republic of Indonesia on October 17,2016,Dengan Amar Putusan:With the Ruling:MENGADILI/ ADJUDICATING Menolak permohonan kasasi dan Pemohon Kasasi : PT.
    Jo Nomor 6/ EKS/ 2018/ PN.Dps tertanggal 16April 2018 yang diletakkan di atas harta pribadi milik Pelawan/ TergugatIll adalah perbuatan yang salah dan keliru, oleh karenanya sangatberalasan hukum untuk dibatalkan;Whereas, referring to the Verdict of the Judicial Review Case Number:No.645/PK/Pdt/2018 which was adjudicated by the Supreme Court of theRepublic of Indonesia on October 8, 2018 in conjunction with theCassation Case Number: 1871 K/PDT/2016 which was adjudicated byHal 7 dari 53 halaman, Putusan
    was decided by the Supreme Council ofthe Supreme Court of the Republic of Indonesia on 8 October 2018 inconjunction with Civil Case No.1871 K/ PDT / 2016, dated which wasdecided by the Supreme Court RI on October 17, 2016, as contained inthe Case Review Decision with Case Register No.645 / PK / Pat / 2018which was decided by the Supreme Assembly of the Supreme Court ofthe Republic of Indonesia on October 8, 2018, which ISI AMARDECIDED as follows:MENGADILI/ADJUDICATING1.
    Jo Nomor 6/ EKS/ 2018/ PN.Dps tertanggal16 April 2018 sesuai perkara Aquo;That it is true that according to the CONTENTS OF AMAR DECISIONon Case Review with Case Register No.645 / PK / Pdt / 2018 which hasbeen decided by the Supreme Council of the Supreme Court of theRepublic of Indonesia on October 8, 2018 in conjunction with thecontents of the Decision on Cassation Case No.1871 K/ PDT / 2016dated which has been was decided by the Supreme Court of theRepublic of Indonesia on October 17, 2016 at
    CivilNo.1871 K/ PDT / 2016, dated which was decided by the Supreme Courtof the Republic of Indonesia on October 17, 2016, is a false andincorrect APPLICATION, because according to the CONTENTS OFAMAR DECISION Case Review with Case Register No.645 / PK/ Pat /2018 which has been decided by the Supreme Court of the SupremeCourt of the Republic of Indonesia on October 8, 2018 in conjunction withthe case of Civil Cassation No.1871 K / PDT / 2016 dated which has beendecided by the Supreme Court of the
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;
4619 Berkekuatan Hukum Tetap
  • Berdasarkan Explanatory Notes, penjelasan mengenai tentangChapter 64 in General, bahwa yang dimaksud footwear (10 jenisalas kaki), sebagai berikut :GENERALWith certain exceptions (see particularly those mentioned at the end of this General Note) thisChapter covers, under headings 64,01 to 64,05, various types of footwear (including overshoes)irrespective of their shape and size, the particular use for which they are designed, their methodof manufacture or the materials of which they are made.For
    These productsare Classified according to their constituent material,(A) Footwear may range from sandals with uppers consisting simply of adjustable laces orribbons to thighboots (the uppers of which cover the leg and thigh, and which may havestraps, etc., for fastening the uppers to the waist for better support).
    These productsare classified according to their constituent material,(A) Footwear may range from sandals with uppers consisting simply of adjustable laces orribbons to thighboots (the uppers of which cover the leg and thigh, and which may havestraps, etc., for fastening the uppers to the waist for better support).
    In such cases, the upper shall be considered to be thatportion of the shoe which covers the sides and top of the foot.
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
5818 Berkekuatan Hukum Tetap
  • These productsare classified according to their constituent material,(A) Footwear may range from sandals with uppers consisting simply of adjustable laces orribbons to thighboots (the uppers of which cover the leg and thigh, and which may havestraps, etc., for fastening the uppers to the waist for better support).
    In determining theconstituent material of the outer sole, no account should be taken of attached accessories orreinforcements which partly cover the sole (see Note 4 (b) to this Chapter).
    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;
7712 Berkekuatan Hukum Tetap
  • These productsare classified according to their constituent material,(A) Footwear may range from sandals with uppers consisting ey of adjustable laces orribbons to thighboots (the uppers of which cover the leg and thigh, and which may havestraps, etc., for fastening the uppers to the waist for better support).
    These productsare classified according to their constituent material,(A) Footwear may range from sandals with uppers consisting simply of adjustable laces orribbons to thighboots (the uppers of which cover the leg and thigh, and which may havestraps, etc., for fastening the uppers to the waist for better support).
    These productsare classified sccondinng to their constituent material,(A) Footwear may range from sandals sel appears consisting simply of adjustable laces orribbons to thighboots (the uppers of which cover the leg and thigh, and which may havestraps, etc., for fastening the uppers to the waist for better support).
    In determining theconstituent material of the outer sole, no account should be taken of attached accessories orreinforcements which partly cover the sole (see Note 4 (b) to this Chapter).
    In such cases, the be 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;
7857 Berkekuatan Hukum Tetap
  • (A) Footwear may range from sandals with cries consisting simply of adjustable laces orribbons to thighboots (the uppers of which cover the leg and thigh, and which may havestraps, etc., for fastening the uppers to the waist for better support).
    These productsare classified according to their constituent material,(A) Footwear may range from sandals with uppers consisting simply of adjustable laces orribbons to thighboots (the uppers of which cover the leg and thigh, and which may haveStraps, etc., for fastening the uppers to the waist for better support).
    In determining theconstituent material of the outer sole, no account should be taken of attached accessories orreinforcements which partly cover the sole (see Note 4 (b) to this Chapter).
    In such cases, the upper shall be considered to be thatportion of the shoe which covers the sides and top of the foot.
Putus : 27-02-2020 — Upload : 06-07-2020
Putusan MAHKAMAH AGUNG Nomor 520/B/PK/Pjk/2020
Tanggal 27 Februari 2020 — PT QUEEN PACIFIC SUKSESABADI vs DIREKTUR JENDERAL BEA DAN CUKAI
5816 Berkekuatan Hukum Tetap
  • Berdasarkan Explanatory Notes, penjelasan mengenai tentangChapter 64 in General, bahwa yang dimaksud footwear, sebagaiberikut :GENERALWith certain exceptions (see particularly those mentioned at the end of this General Note) thisChapter covers, under headings 64.01 to 64.05, various types of footwear (including owershoes)irrespective of their shape and size, the particular use for which they are designed, their methodof manufacture or the materials of which they are made.For the purposes. of this
    These productsare classified according to their constituent material.CA) Footwear may range from sandals with uppers consisting simply of adjustable laces orribbons to thighboots (the uppers of which cover the leg and thigh, and which may haveStraps, etc., for fastening the uppers to the waist for better support).
    In determining theconstituent material of the outer sole, no account should be taken of attached accessories orreinforcements which partly cover the sole (see Note 4 (b) to this Chapter).
    In such cases, the upper shall be considered to be thatportion of the shoe which covers the sides and top of the Poot.
    The size of the uppers variesvery much between different types of footwear, from those covering the foot and the wholeleg, including the thigh (for example, fishermens boots), to those which consist simply ofstraps or thongs (for example, nanaals):if the upper consists of two or more materials, classification is determined by theconstituent material which has the greatest external surface area, no account being taken ofaccessories or reinforcements sich ae ankle patches, protective or ornamental
Register : 23-03-2017 — Putus : 17-05-2017 — Upload : 19-09-2017
Putusan MAHKAMAH AGUNG Nomor 666 B/PK/PJK/2017
Tanggal 17 Mei 2017 — DIREKTUR JENDERAL PAJAK VS PT. ORICA MINING SERVICE;
5741 Berkekuatan Hukum Tetap
  • Putusan Nomor 666/B/PK/PJK/2017(d) the supply of any assistance that is ancillary and subsidiary to, and isfurnished as a means of enabling the initial application of any suchproperty or right as is mentioned in subparagraph (a), any suchequipment as is mentioned in subparagraph (b) or any suchknowledge or information as is mentioned in subparagraph (c); orBahwa lebih jauh pada Article 12 (2) disebutkan:Those royalties may be taxed in the Contracting State in which theyarise, and according to the
    law of that State, but the tax so charged shallnot exceed:(a) in the case of royalties described in subparagraphs 3 (b) and (c), andto the extent to which they relate to those royalties, in subparagraphs3 (d) and (f) 10%; and(b) in all other cases 15%.The competent authorities of the Contracting States shall by mutualagreement settle the mode of application of these limitations;Bahwa dalam penjelasan OECD Model Tax Convention On Income andCapital, dijelaskan lebih lanjut pada paragraf 11 sebagai
    In theknowhow contract, one of the parties agrees to impart to the other, sothat he can use them for his own account, his special knowledge andexperience which remain unrevealed to the public. It is recognized thatthe grantor is not required to play any part himself in the application ofthe formulas granted to the licensee and that he does not guarantee theresult there of...
    Putusan Nomor 666/B/PK/PJK/2017owned by or in the possession of a third party in and to which Orica orany of its controlled in and to which Orica or any of its ControlledCompanies has a right to grant license and rights granted herein andwhich is used by Orica to provide services in relation to the manufactureof the Products and includes the know how recorded in the documentsstated in Schedule 3;Bahwa merujuk pada ETL Agreement paragraph 4(1), disebutkan bahwaOrica Know How diatas akan diberikan
    Putusan Nomor 666/B/PK/PJK/2017described or computed, to the extent to which they aremade as consideration for:a. the use of, or the right to use, any copyright, patent,design or model, plan, secret formula or process,trademark or other like property or right; orBahwa sesuai dengan ketentuan P3B tersebut di atas, olehkarena nyatanyata Termohon Peninjauan Kembali telahmenggunakan/memperoleh hak dari Orica ExplosivesTechnology Pty. Ltd. dan Orica Australia Pty.
Register : 23-02-2017 — Putus : 17-04-2017 — Upload : 13-07-2017
Putusan MAHKAMAH AGUNG Nomor 417 B/PK/PJK/2017
Tanggal 17 April 2017 — DIREKTUR JENDERAL PAJAK VS PT. ORICA MINING SERVICE;
8748 Berkekuatan Hukum Tetap
  • technologysehubungan dengan proses mixing dalam menghasilkan bahan peledak.Bahwa menurut hemat Pemohon Banding, pihak pemeriksa telahmelakukan kekeliruan dengan menterjemahkan bagian dari ETL Agreementsecara harafiah dan tidak secara konklusif;Bahwa berdasarkan Perjanjian Penghindaran Pajak Berganda (P3B) antaraIndonesia dan Australia, pada Article 12 (3) disebutkan:The term "royalties" in this Article means payments, whether periodical ornot, and however described or computed, to the extent to which
    Putusan Nomor 417/B/PK/PJK/2017Bahwa lebih jauh pada Article 12 (2) disebutkan:Those royalties may be taxed in the Contracting State in which they arise,and according to the law of that State, but the tax so charged shall notexceed:(a) in the case of royalties described in subparagraphs 3 (b) and (c), and tothe extent to which they relate to those royalties, in subparagraphs 3 (d)and (f) 10%; and(b) in all other cases 15%;The competent authorities of the Contracting States shall by mutualagreement
    In the knowhow contract, one of the partiesagrees to impart to the other, so that he can use them for his own account,his special knowledge and experience which remain unrevealed to thepublic. It is recognized that the grantor is not required to play any parthimself in the application of the formulas granted to the licensee and that hedoes not guarantee the result thereof....
    Hal ini sesuai dengan definisi Orica KnowHow dalam ETL Agreement sebagai berikut:Orica Know How means all trade secrets and Know How owned by or inthe possession of Orica or OET or any of either Controlled Companies orowned by or in the possession of a third party in and to which Orica or anyof its controlled in and to which Orica or any of its Controlled Companieshas a right to grant license and rights granted herein and which is used byOrica to provide services in relation to the manufacture of
    This contrasts with theordinary case in which a program copy Is acquired for operation by the enduser;Bahwa Pemohon Banding dalam hal ini hanya menggunakan softwaretersebut dan tidak memperbanyak software tersebut ke pihak lain, sehinggaPemohon Banding seharusnya dianggap hanya memanfaatkan scientific,technical, industrial or commercial knowledge or information dalamApplication Software dari Orica dan OET;Bahwa oleh karena itu sangatlah jelas bahwa pembayaran ataspenggunaan Application Software ini
Register : 20-07-2020 — Putus : 28-09-2020 — Upload : 02-08-2021
Putusan MAHKAMAH AGUNG Nomor 3541 B/PK/PJK/2020
Tanggal 28 September 2020 — PT. ALASINDO MAKMUR VS DIREKTUR JENDERAL BEA DAN CUKAI;
25044 Berkekuatan Hukum Tetap
  • Berdasarkan Explanatory Notes, penjelasan mengenai tentangChapter 64 in General, bahwa yang dimaksud footwear (10 jenis alaskaki), sebagai berikut :GENERALWith certain exceptions (see particularly those mentioned at the end of this General Note) thisChapter covers, under headings 64.01 to 64.05, various types of footwear (including overshoes)irrespective of their shape and size, the particular use for which they are designed, their methodof manufacture or the materials of which they are made.For
    These productsare classified according to their constituent material,(A) Footwear may range from sandals with uppers consisting simply of adjustable laces orribbons to thighboots (the uppers of which cover the leg and thigh, and which may havestraps, etc., for fastening the uppers to the waist for better support).
    (C) The term outer sole as used in headings 64.01 to 64.05 means that part of(other than an attached heel) which, hen in use, is in contact with the eid Teconstituent material of the outer sole for purposes of classification shall be taken to be thematerial having the greatest surface area in contact with the ground.
    In such cases, the Spee shall be considered to be thatportion of the shoe which covers the sides and top of the foot.
    The size of the uppers variesvery much between different types of footwear, fea those covering the foot and the wholeleg, including the thigh (for example, fishermens boots), to those which consist simply ofstraps or thongs (for example, sandals).If the upper consists of two or more materials, classification is determined by theconstituent material which has the poses external surface area, no account being taken ofaccessories or reinforcements such as ankle patches, protective or omamental strips
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
4321 Berkekuatan Hukum Tetap
  • Putusan Nomor 4137/B/PK/Pjk/2019GENERALWith certain exceptioms (see particularly those mentioned at the end of this General Note) thisChapter covers, under headings 64.01 to 64.05, various types of footwear (i ncluding Overs oes)irrespective of their shape and size, the particular use for which they are designed, their methodof manufacture or the materials of which they are made.For the purposes of this Chapter, the term footwear does not, however, include cisposable foot orshoe cowverin of flimsy
    (A) Footwear may range from sandals with uppers consisting simply of adjustable laces orribbons to thighboots (the uppers of which cover the leg and thigh, and which may haveStraps, etc., for fastening the uppers to the waist for better support).
    In such cases, the upper shall be considered to be thatportion of the shoe which covers the sides and top of the foot.
    The size of the uppers variesvery much between different types of footwear, ftcen those covering the foot and the wholeleg, including the thigh (for ke fishermens boots), to those which consist simply ofstraps or thongs (for example, sandals)If the upper consists of two or more materials, classification is determined by theconstituent material which has the preatert external surface area, no account being taken ofaccessories or reinforcements such as ankle patches, protective or omamenta strips oredging
    Alas kaki dilengkapi logampelindung jari Alas kaki lainnya: Menutupi mata kaki tetapitidak menutupi lututLainlain Waterproof footwear with outer soles and uppers of rubber or of plastics,the uppers of which are neither fixed to the sole nor assembled by Stitching, riveting, nailing, screwing, plugging or similar processes.
Putus : 06-12-2019 — Upload : 20-02-2020
Putusan MAHKAMAH AGUNG Nomor 4235/B/PK/Pjk/2019
Tanggal 6 Desember 2019 — PT ALASINDO MAKMUR vs DIREKTUR JENDERAL BEA DAN CUKAI
4118 Berkekuatan Hukum Tetap
  • Berdasarkan Explanatory Notes, penjelasan mengenai tentangChapter 64 in General, bahwa yang dimaksud footwear (10 jenisalas kaki), sebagai berikut : GENERALWith certain exceptions (see particularly those mentioned at the end of this General Note) thisChapter covers, under headings 64.01 to 64,05, various types of footwear (including owershoesirrespective of their shape and size, the particular use for which they are designed, their methodof manufacture or the materials of which they are madc.For
    These productsare classified according to their constituent material,(A) Footwear may range from sandals with uppers consisting simply of adjustable laces orribbons to thighboots (the uppers of which cover the leg and thigh, and which may havestraps, ctc., for fastening the uppers to the waist for better support).
    In determining theconstituent material of the outer sole, no account should be taken of attached accessories orreinforcements which partly cover the sole (see Note 4 (b) to this Chapter).
    In such cases, the ui per shall be considered to be thatportion of the shoe which covers the sides and top of the foot.
    The size of the uppers variesvery much between different types of footwear, from those covering the foot caret the wholeleg, including the thigh (for example, fishermens boots), to those which consist simply ofstraps or thongs (for example, sandals),If the upper consists of two or more materials, classification is determined by theconstituent material which has the Pa external surface area, no account being taken ofaccessories or reinforcements such as ankle patches, protective or ornamenta strips
Register : 15-01-2020 — Putus : 17-02-2020 — Upload : 26-08-2020
Putusan MAHKAMAH AGUNG Nomor 465 B/PK/PJK/2020
Tanggal 17 Februari 2020 — PT. ALASINDO MAKMUR vs DIREKTUR JENDERAL BEA DAN CUKAI;
16434 Berkekuatan Hukum Tetap
  • Putusan Nomor 465/B/PK/Pjk/2020GENERALWith certain exceptions (see particularly those mentioned at the end of this General ae thisChapter covers, under headings 64.01 to 64.05, various types of footwear etn ees oes)irrespective of their shape and size, the particular use for which they are designed, their methodof manufacture or the materials of which they are made.For the purposes of this Chapter, the term footwear does not, however, include aeposiie foot orshoe coverings of flimsy material (paper
    These productsare classified according to their constituent material,(A) Footwear may range from sandals with uppers consisting simply of adjustable laces orribbons to thighboots (the uppers of which cover the leg and thigh, and which may havestraps, etc., for fastening the uppers to the waist for better support).
    (C) The term outer sole as used in headings 64.01 to 64.05 means that part of the footwear(other than an attached heel) which, sas in use, is in contact with the ground. Theconstituent material of the outer sole for purposes of classification shall be taken to be thematerial having the greatest surface area in contact with the ground.
    In such cases, the upper shall be considered to be thatportion of the shoe which covers the sides and top of the foot.
    The size of the uppers variesvery much between different types of footwear, from those covering the foot and the wholeleg, including the thigh (for example, fishermens boots), to those which consist simply ofstraps or thongs (for example, sandals),If the upper consists of two or more materials, classification is determined by theconstituent material which has the greatest external surface area, no account being taken ofaccessories or reinforcements such as ankle patches, protective or ornamental
Register : 22-05-2013 — Putus : 25-11-2014 — Upload : 22-12-2015
Putusan PENGADILAN PAJAK Nomor Put.57696/PP/M.IIA/13/2014
Tanggal 25 Nopember 2014 — Pemohon Banding dan Terbanding
344163
  • they arise,and according to the law of that State, but the tax so charged shall notexceed:(a) in the case of royalties described in subparagraphs 3(b) and (c), and to theextent to which they relate to those royalties, in subparagraphs 3(d) and (f) 10%; and(b) in all other cases 15%.The competent authorities of the Contracting States shall by mutual agreement settlethe mode of application of these limitations.Ayat (3) The term "royalties" in this Article means payments, whether periodical ornot,
    and however described or computed, to the extent to which they aremade as consideration for:(a) the use of, or the right to use, any copyright, patent, design or model, plan,secret formula or process, trademark or other like property or right; or(b) the use, or the right to use, any industrial, commercial or scientificequipment; or(c) the supply of scientific, technical, industrial or commercial knowledge orinformation; or(d) the supply of any assistance that is ancillary and subsidiary to, and isfurnished
    (a), any such equipment as is mentioned insubparagraph (b) or any such knowledge or information as is mentioned insubparagraph (c); or(f) total or partial forbearance in respect of the use or supply of any property or rightreferred to in this paragraph.bahwa Pemohon Banding mendalilkan pada Pasal 12 ayat (2) huruf (a) dan ayat (3)huruf (c) P3B a quo, sebagai berikut: The term "royalties" in this Article meanspayments, whether periodical or not, and however described or computed, to theextent to which
    In theknowhow contract, one of the parties agrees to impart to the other, so that he canuse them for his own account, his special knowledge and experience which remainunrevealed to the public.
    tentang Orica Know How;Menyediakan data elektronik yang dapat diakses berkaitan dengan Orica Know How.bahwa Terbanding mendalilkan pembayaran royalty atas penggunaan hak cipta,patent, desain model, perencanaan, rumus formula proses khusus dan menggunakannama dagang sebagaimana dimaksud dalam Pasal 12 ayat (8) huruf a P3B antaraIndonesia dengan Australia sebagai berikut: The term "royalties" in this Article meanspayments, whether periodical or not, and however described or computed, to theextent to which