Menyatakan Terdakwa PETRUS PATAL WITHIN terbukti secara sah dan meyakinkan bersalah melakukan tindak pidana Penganiayaan ;2. Menjatuhkan pidana kepada Terdakwa oleh karena itu dengan pidana penjara selama 5 ( lima ) bulan ;3. Menetapkan masa penahanan yang telah dijalani Terdakwa dikurangkan seluruhnya terhadap pidana yang dijatuhkan ;4. Memerintahkan supaya Terdakwa tetap dalam tahanan ;5.

- PETRUS PATAL WITHIN Alias PETRUS

Perk :PDM 68 / P.3.23/Ep.1/09/ 2010 tertanggal 21 September 2010 yaitu sebagai berikut :Bahwa ia Terdakwa PETRUS PATAL WITHIN Alias PETRUS, pada hariRabu tanggal 25 Agustus 2010 sekitar pukul 14.30 Wita atau setidaktidaknya padawaktu lain dalam bulan Agustus Tahun 2010, bertempat di tanah warisan milikAlmarhum ALBERTUS HAGOLEK WITHIN di Tujuh Maret, Kelurahan LewolebaTengah, Kecamatan Nubatukan, Kabupaten Lembata, atau setidaktidaknya padatempat lain dalam daerah hukum Pengadilan Negeri Lembata,

telah melakukanpenganiayaan terhadap saksi korban yaitu MARTINUS KIA Alias TINUS, yangdilakukan oleh Terdakwa dengan cara sebagai berikut :Berawal saksi korban MARTINUS KIA Alias TINUS bersama dengan anaksaksi korban atas nama BERNADUS LAGA WITHIN bersamasama denganPegawai Pertanahan Kabupaten Lembata hendak mengukur tanah milik saksi korban,pada saat lagi dalam proses pengukuran tanah, tibatiba datang Terdakwa bersamadengan anaknya ALBERTUS HAGOLEH WITHIN lalu Terdakwa mengatakankepada saksi korban

milik Almarhum ALBERTUS HAGOLENG WITHIN diTujuh Maret, Kelurahan Lewoleba Tengah, Kecamatan Nubatukan,Kabupaten Lembata, ketika saksi bersama dengan adik saksi atas namaBERNADUS LAGA WITHIN dan Pegawai Pertanahan hendak mengukurtanah milik saksi, ketika sedang dalam proses pengukuran tanah, tibatibadatang Terdakwa bersama dengan anaknya ALBERTUS HAGOLEHWITHIN lalu Terdakwa mengatakan kepada saksi kalau kamu mau ukurtanah tapi jangan ukur saya punya tanah lalu saksi menjawab engko punyatanah tidak

pukul 14.00 Witasaksi bersama dengan bapak saksi atas nama PETRUS PATAL WITHINsedang duduk bersama di rumah bapak DAVID BAHA WITHIN, tidak lamakemudian datang Pegawai Pertanahan bersama dengan BERNADUS WUAWITHIN dan korban atas nama MARTINUS KIA WITHIN untuk mengukurtanah warisan milik kakek ALBERTUS HAGOLEK WITHIN.

WUA WITHIN dan korban atas nama MARTINUS KIAWITHIN untuk mengukur tanah warisan milik kakek ALBERTUSHAGOLEK WITHIN.

Pemohon:
YUSTINA BERTHA WITHIN

.: bahwa Terbanding melakukan koreksi DPP PPh Pasal 26 berdasarkanekualisasi antara obyek PPh Pasal 26 dalam SPT Masa PPh Pasal 26 denganpembebanan biaya dalam laporan keuangan SPT PPh Badan dengan rinciansebagai berikut: USD Rp551020 Subcontracting, Nokia Internal Services, 11,897,221.59 109,278,716,665631000 Technical Training Arranged by Nokia 332,795.04 3,056,798,985631100 Nontechnical training arranged by Nokia 14,277.30 131,140,284750100 Cost transfers within Nokia, Expenses 53,430.34 490,769,962750120

Development Subcontr Cost Transfer Exp Int 1,464.72 13,453,790752100 HR cost transfer within Nokia, Expenses 8,925.15 81,979,556752330 BI use Cost Transfer within Nokia, Expenses 2,552,419.02 23,444,555,755752600 Training cost Transf Exp Nokia Internal 921,211.91 8,461,543,272831300 Interest Expense, Short Term Loan Nok Int 3,072,060.82 28,217,585,206Obyek PPh Pasal 26 pada Laporan Keuangan 18,853,805.89 173,176,543,475Dikurangi: Selisih kurang atas obyek PPh Pasal 23 (10,254,657,334)Jumlah obyek

Majelisberpendapat terdapat cukup bukti yang mendukung sebagian alasan bandingPemohon Banding serta yang mendukung dasar koreksi Terbanding untuksebagian sehingga perhitungan angkaangka obyek PPh Pasal 26 menjadisebagai berikut:Mnrt Terbanding SeharusnyaAkun 551020 Subcontracting, Nokia Int Service) $11,897,221.59 $ 3,269,999.59 Akun 631000 Technical Training Arranged by Nokia $ 332,795.04 $ 332,795.04Akun 631100 Nontechnical training arranged by Nokia $ 14,277.30 8 $ 14,277.30Akun 750100 Cost transfers within

Nokia, Expenses $ 53,430.34 $ 53,430.34Akun 750120 Development Subcontr Cost Transfer Exp Int $ 1,464.72 $ 1,464.72Akun 752100 HR cost transfer within Nokia, Expenses $ 8,925.15 $ 8,925.15Akun 752330 BI use Cost Transfer within Nokia, Expenses $ 2,552,419.02 $ 2,552,419.02Akun 752600 Training cost Transf Exp Nokia Internal $ 921,211.91 $ 921,211.91Akun 831300 Interest Expense, Short Term Loan Nok Int $ 3,072,060.82 $ 3,072,060.82Akun 550045 Contractor cost service $ $ 556,509.53Akun 693000 Hired

Pembulatan Obyek PPN JLN 128.031.913.457Objek PPN Jasa LN per SPT WP 89.756.792.080Selisih 38.275.121.377 bahwa koreksi obyek PPh Pasal 26 sebesar Rp. 61.036.630.637,00 tersebutdilakukan oleh Terbanding dengan perhitungan sebagai berikut:USD Rp551020 Subcontracting, Nokia Internal Services, 11,897,221.59 109,278,716,665631000 Technical Training Arranged by Nokia 332,795.04 3,056,798,985631100 Nontechnical training arranged by Nokia 14,277.30 131,140,284 750100 Cost transfers within Nokia, Expenses

53,430.34 490,769,962 750120 Development Subconitr Cost Transfer Exp Int 1,464.72 13,453,790752100 HR cost transfer within Nokia, Expenses 8,925.15 81,979,556752330 BI use Cost Transfer within Nokia, Expenses 2,552,419.02 23,444,555,755752600 Training cost Transf Exp Nokia Internal 921,211.91 8,461 ,543,272831300 Interest Expense, Short Term Loan Nok Int 3,072,060.82 28,217,585,206Obyek PPh Pasal 26 pada Laporan Keuangan 18,853,805.89 173,176,543,475Dikurangi: Selisih kurang atas obyek PPh Pasal

inTerritory and accepted by Baker during the term of agreementRefrences in this Clauses 6.1 are limited to customer to whom the representative isappointed under this agreement to promote and market the sale of products andthe supply of services6.2 No Later than 45 days after termination of this agreement Baker Shall pay therepresentative any commission which has become due to it under this agreementprior to termination, in addition, Baker shall following termination pay to theRepresentative commission, within

30 days of such becoming due as provided inClause 6.4, in respect of sales concluded by Baker after termination in respect oforders procured and referred to Baker by the Representative prior to termination ,provided that :(a) Commision will only be due to the Representative on sales of products andorder for Services referred to above in respect of which Baker receives payent infull within 9Odays after termination; and;(b) the righs of Representative under this Clauses 6.2 are subject to the right

Notwithstanding any otherprovisions herein, Representative acknowledges that is solely responsible for anyand all tax or Representatives receipt of the settlement funds;2.2 (a) The initial 90% of the settlement funds (US $3,6000.000.00) will be funded byBaker Within 7 (seven) business days following the mutual execution of thisSettlement Agreemnt by the parties. ....

(b) The 10% balance of settlement funds (US $ 400,000,00.) wil funded byBaker within 7 (seven) business days following the mutual execution of allappropriate share transfer documentation and resignations by the shareholders anddirector of PT Eastman Christensen Indonesia (PT ECI) , Mr Rayan Wijaya, MrToto Utomo, and Mr Herman Ganda which actions will implement the newshareholding structure in PT ECI. ....bahwa berdasarkan Termination Agreement (of Sales Representative Agreement)tersebut disepakati

Jenis keberatan (tarif, nilai pabean, cukai, sanksi administrasi, atau gabungannya) denganmelampirkan dokumen pabean/cukai bersangkutan;b. argumentasi/alasan pengajuan keberatan;c. data dan bukti untuk mendukung pendapat pihak yang mengajukan keberatan;3. bahwa penelitian terhadap data pendukung nilai transaksi yang dilampirkan sebagai berikut : Dokumen Nomor Tanggal Nilai (USD) Keterangan Quotation 18012009 300.00 Price per MT TT 30% advance, balance TTagaint for copy of B/L within 3days Purchase

Order 28012010 CIF Jakarta TT 30% advance, balance TTagaint for copy of B/L within 3 days3 Proforma PO002610 29012010 CIF JakartaInvoice TT 30% advance, balance TTagaint for copy of B/L within 3days4.

Sales Contract WXLH100129 29012010 10,800.00 CIF Jakarta TT 30% advance, balance TTagaint for copy of B/L within 3days Comericial WXLHPYJ100208 08022010 10,800.00 CIF Jakarta Invoice PO No.PO0026106 Packing List 36 MT7 B/L QDJAC0524 19022010 Freight Prepaid8 Polis Asuransi PYIE2010320282000002 18022010 11,880.00 Inv.

E nomor E114404041920019 yaitu tanggal 09 Juli 2011 diterbitkansebelum tanggal B/L nomor POBUSHG110700012 yaitu tanggal 16 Juli 2011.3. bahwa berdasarkan Operational Certification Procedures for The Rules of Originof The ASEANChina Free Trade Area, Article 10 disebutkan: The Certificate ofOrigin shall be issued by the Relevant Government authorities of the Exportingparty at the time of exportation or soon thereafter whenever the products to beexported can be considered originating in that Party within

lembar ketiga wajibdisampaikan oleh importir kepada Kepala Kantor Pabean pelabuhanpemasukan, pada saat pengajuan Pemberitahuan Pabean Impor.bahwa berdasarkan Operational Certification Procedures for The Rules of Origin ofThe ASEANChina Free Trade Area, Rule 10.a. disebutkan The Certificate of Originshall be issued by the relevant Government authorities of the exporting Party at thetime of exportation or soon thereafter whenever the products to be exported can beconsidered originating in that Party within

In exceptional cases where the Certificate of Origin (Form E) has not beenissued by the time of shipment or no later than three (3) days from the date ofshipment, at the request of the exporter, the Certificate of Origin (Form E) shall beissued retroactively in accordance with the domestic laws, regulations andadministrative rules of the exporting Party within twelve (12) months from the date ofshipment, in which case it is necessary fo indicate ISSUED RETROACTIVELY?

In cases when a Certificate of Origin (Form D) is rejected bythe customs authority of the importing Member State, thesubject Certificate of Origin (Form D) shall be markedaccordingly in Box 4 and the original Certificate of Origin (FormD) shall be returned to the issuing authority within a reasonableperiod not exceeding sixty (60) days. The issuing authority shallbe duly notified of the grounds for the denial of tariff preference.3.

importing Member State may request the issuing authority ofthe exporting Member State to conduct a retroactive check atrandom and/or when it has reasonable doubt as to the authenticityof the document or as to the accuracy of the information regardingthe true origin of the goods in question or of certain parts thereofUpon such request, the issuing authority of the exporting MemberState shall conduct a retroactive check on a producer/exporter'scost statement based on the current cost and prices, within

the date of exportation subject to thefollowing conditions:(a) The request for retroactive check shall be accompanied withthe Certificate of Origin (Form D) concerned and shall specifythe reasons and any additional information suggesting that theparticulars given on the said Certificate of Origin (Form D) maybe inaccurate, unless the retroactive check is requested on arandom basis;(b) The issuing authority receiving a request for retroactive checkshall respond to the request promptly and reply within

they are not held to be subject toimport prohibition or restriction and there is no suspicionoffraud;(d) The issuing authority shall promptly transmit the results of theverification process to the importing Member State which shallthen determine whether or not the subject good is originating.The entire process of retroactive check including the process ofnotifying the issuing authority of the exporting Member Statethe result of determination whether or not the good isoriginating shall be completed within

antara lain mengatur sebagai berikut:Bahwa berdasarkan Certificate of Domicile yang dikeluarkanCompetent Authority of Singapore menunjukkan bahwa Continuity SolutionPte Ltd adalah perusahan yang berdomisili di Singapum dan tidak membukaperwakilan (BUT) di Indonesia:Pasal 5 ayat (2) ,(2) The term permanent establishment like wise encompasses:i. the furnishing of services, including consultancy services, by anenterprise through an employee or other person other than an agent ofan independent status within

the meaning of paragraph 7) where theactivities continue within a contracting states for a period or periodsaggregating more than 90 days within a twelve month period";Bahwa karena bukan sebagai Bentuk Usaha Tetap, maka pajakakan dikenakan di negara asal yaitu Singapura;Pasal 7 ayat (1)"The profits of an enterprise of a Contractomg State shall be taxable only inthat State unless the enterprise carries on business in (he otherContracting State through a permanent establishment situated therein.

establishment" shall includeespecially:(a) a place of management;(b) a branch;(c) an office;(d) a factory;(e) a workshop;(f) a farm or plantation;(g) a mine, an oil or gas well, a quarry or other place of extraction of naturalresources;(h) a building site or construction, installation or assembly project whichexists for more than 183 days;(i) the furnishing of services, including consultancy services, by anenterprisethrough an employee or other person (other than an agent of anindependent status within

the meaning of paragraph 7) where the activitiescontinue within a Contracting State for a period or periods aggregating morethan 90 days within a twelve month period.

berdasarkan Bill of Lading Nomor: YSCLSHA110300351 tanggal 25Maret 2011 barang dikapalkan (shipped on board date) pada tanggal 25 Maret 2011;bahwa berdasarkan Operational Certification Procedures for The Rules of Origin of TheASEANChina Free Trade Area, Rule 10.a. disebutkan The Certificate of Origin shall beissued by the relevant Government authorities of the exporting Party at the time ofexportation or soon thereafter whenever the products to be exported can be consideredoriginating in that Party within

Inexceptional cases where the Certificate of Origin (Form E) has not been issued by thetime of shipment or no later than three (3) days from the date of shipment, at the requestof the exporter, the Certificate of Origin (Form E) shall be issued retroactively inaccordance with the domestic laws, regulations and administrative rules of the exportingParty within twelve (12) months from the date of shipment, in which case it is necessary toindicate ISSUED RETROACTIVELY in Box 13.bahwa Revised Operational

lembar ketiga wajibdisampaikan oleh importir kepada Kepala Kantor Pabean pelabuhanpemasukan, pada saat pengajuan Pemberitahuan Pabean Impor.bahwa berdasarkan Operational Certification Procedures for The Rules of Origin ofThe ASEANChina Free Trade Area, Rule 10.a. disebutkan The Certificate of Originshall be issued by the relevant Government authorities of the exporting Party at thetime of exportation or soon thereafter whenever the products to be exported can beconsidered originating in that Party within

In exceptional cases where the Certificate of Origin (Form E) has not beenissued by the time of shipment or no later than three (3) days from the date ofshipment, at the request of the exporter, the Certificate of Origin (Form E) shall beissued retroactively in accordance with the domestic laws, regulations andadministrative rules of the exporting Party within twelve (12) months from the date ofshipment, in which case it is necessary to indicate ISSUED RETROACTIVELY inBox 13.bahwa menurut pendapat

If the enterprise carries onbusiness as aforesaid, the profits of the enterprise may be taxed in the otherState but only so much of them as is attributable to;a) that permanent establishment; orb) sales within that other Contracting State of goods or merchandise of the sameor similar kind as those being sold, or other business activities of the same orsimilar kind as those being carried on through that permanent establishment ifthe sale or the business activities had been made or carried on in that

permanent establishment likewise compasses;a) a building site, a construction, assembly or installation project or supervisoryactivities in connection therewith, but only where such site, project or activitiescontinue for a period of more than six months;b) the furnishing of services, including consultancy services by an enterprisethrough employees or other personnel engaged by the enterprise for suchpurpose, but only where activities of that nature continue (for the same or aconnected project) within

the country for a period or periods aggregating morethan three months within any twelve month period;Bahwa berdasarkan Keputusan Menteri Keuangan Nomor:417/KMK.04/1996 tanggal 14 Juni 1996 Juncto Surat Edaran Direktur JenderalPajak Nomor: SE32/PJ.4/1996 tanggal 19 Agustus 1996 antara lain diaturbahwa;* besarnya Norma Penghasilan Neto bagi Wajib Pajak perusahaan pelayarandan/atau penerbangan luar negeri adalah sebesar 6% (enam persen) dariperedaran bruto;* besarnya Pajak Penghasilan yang wajib dilunasi

the country foraperiod or periods aggregating more than three months within anyPasal 7 angka 1"The profits of an enterprise of a Contracting State shall be taxable onlyin that State unless the enterprise carries on business in the otherContracting State through a permanent establishment situated therein.

Ifthe enterprise carries on business as aforesaid, the profits of theenterprise may be taxed in the other State but only so much of them asis attributable to;c) that permanent establishment; ord) sales within that other Contracting State of goods or merchandise ofthe same or similar kind as those being sold, or other businessactivities of the same or similar kind as those being carried onthrough that permanent establishment if the sale or the businessactivities had been made or carried on in that

saat yang bersamaan dengan waktu ekspor barang (sesuai dengan house B/L Nomor:FSJKT11J11009 tanggal 14 Juli 2011),e bahwa Pemohon Banding sudah mengikuti ketentuan yang ada di Rule 10 (operationalcertification procedures for the rules of origin untuk ACFTA) yang menjelaskan thecertificate of origin shall be issued by the relevant government authorities of the exportingparty at the time of exportation or soon thereafter whenever the products to be exported canbe considered originating in that party within

The Certificate of Origin shall be issued by the relevant governmentauthorities of the exporting party at the time of exportation or soonthereafter whenever the products to be exported can be sonsideredoriginating in the party within the meaning of the ASEANChina Rules ofOrigin.bahwa pengertian tanggal eksportasi tidak sama dengan pengertian tanggalpengapalan yang diterjemahkan oleh Terbanding sebagai tanggal B/L.bahwa Majelis berpendapat SKA (Form E) Nomor: E114407H40460010tanggal 14 Juli 2011 telah

(a) "Falling such an amicable settlement within a period of sixty (60) BusinessDays of such dispute, controversy or conflict arising, any and all disputescontroversies and conflicts arising out of or in connection with thisagreement or its perfomance (Including the existence, validity or terminationof this agreement) must be settled by arbitration in English Language underthe Rules of Conciliation and Arbitration of the International Chamber ofCommerce as at present In force (Rules).

(a) Perjanjian Settlement tanpa memaknaisecara Komprenhensif makna butirbutir yang ada pada Pasal 6.2 PerjanjianSettlement.Bahwa Pasal 6.2 (a) Perjanjian Settlement menyebutkan :(a)Failing such an amicable settlement within a period of sixty (60) BusinessDays of such dispute, controversy or conflict arising, anu and all disputes,controversies and conflicts arising out of or in connection with thisagreement or its performance (including the existence, validity or terminationof this agreement) must

Setthkement bahwa ParaArbitrator tidak dapat mengubah perjanjian yang artinya Para Arbitrator tidak diperkenankan untuk mengubah perjanjian dan yang berwenang mengubah ataumembatalkan Perjanjianperjanjian antara Penggugat dan Tergugat adalahkewenangan Majelis Hakim Pengadilan Negeri Jakarta Selatan :Menimbang, bahwa dari tanggapan eksepsi dari pihak Penggugat menurutMajelis, Penggugat pun mengakui adanya Pasal 6.2 (a) Perjanjian Settlement yangmenyebutkan :(a) Failing such an amicable settlement within

performance (including the existence, validity or termination ofthis agreement) must, so far as in possible, be settled amicably between the partiesYang terjemahannya :Semua dan segala bentuk sengketa, kontroversi dan konflik yang muncul dari atauberkenaan dengan perjanjian ini atau pelaksanaannya (termasuk kelangsungan,keabsahan atau penghentian dari perjanjian ini harus, sebisa mungkin diselesaikansecara kekeluargaan di antara para pihak.Point 6.2 Arbitrase(a) Failing such an amicable settlement within

Pemohon Banding denganSingapura berlaku Tax Treaty antara Indonesia dengan Singapura sebagaimanadisebutkan dalam Pasal 5 ayat (2) huruf (i) Tax Treaty antara Indonesia denganSingapura :MenimbangMenimbangMenimbangMenimbangThe term Permanent establishment shall include especially ;The furnishing of services, including consultancy services, by an enterprise throughan employee or other person (other than an agent of an independent status withinthe meaning of paragraph 7) where the activities continue within

a contracting statefor a period or periods aggregating more than 90 days within a twelvemonth periodAtau ;Tax Treaty antara Indonesia dengan Singapura menegaskan bahwa istilah bentukusaha tetap terutama meliputi pemberian jasajasa, termasuk jasajasa konsultanoleh suatu perusahaan melalui seorang karyawan atau pegawai lainnya dimanakegiatan itu berlangsung (untuk proyek yang sama atau yang berhubungan), untuksuatu masa atau masamasa yang berjumlah lebih dari 90 hari dalam 12 bulan.Selanjutnya ketentuan

Yohanes Sugiray Mbadi Within alias Joy dan Penuntut Umum tersebut

-Mengubah putusan Pengadilan Negeri Maumere Nomor 30/Pid.B/2024/PN Mme, tanggal 27 Agustus 2024, mengenai pidana yang dijatuhkan, sehingga amar selengkapnya berbunyi sebagai berikut:

1. Menyatakan Terdakwa I. Martinus Ricardo alias Rikar alias Caken, Terdakwa II. Laurentius Christian Karwayu Alias Tian, Terdakwa III.

Yohanes Sugiray Mbadi Within alias Joy, telah terbukti secara sah dan meyakinkan bersalah melakukan tindak pidana Dengan Terang-terangan dan Dengan Tenaga Bersama Menggunakan Kekerasan Terhadap Orang Yang Mengakibatkan Maut, sebagaimana dalam dakwaan Alternatif Pertama Penuntut Umum;

2. Menjatuhkan pidana kepada Terdakwa I. Martinus Ricardo alias Rikar alias Caken, dengan pidana penjara selama 11 (sebelas) tahun, Terdakwa II.

Yohanes Sugiray Mbadi Within alias Joy, dengan pidana penjara masing-masing selama 10 (sepuluh) tahun;

3. Menetapkan lamanya masa penangkapan dan penahanan yang telah dijalani Para Terdakwa masing-masing dikurangkan seluruhnya dari pidana yang dijatuhkan;

4. Menetapkan Para Terdakwa tetap ditahan;

5.

YOHANES SUGIRAY MBADI WITHIN Alias JOY telah terbukti secara sah dan meyakinkan bersalah melakukan tindak pidana Dengan Terang-Terangan dan dengan Tenaga Bersama Menggunakan Kekerasan Terhadap Orang, yang mengakibatkan maut sebagaimana dalam dakwaan Alternatif Pertama Penuntut Umum;2. Menjatuhkan pidana kepada Terdakwa I. MARTINUS RICARDO Alias RIKAR Alias CAKEN, Terdakwa II. LAURENTIUS CHRISTIAN KARWAYU Alias TIAN, Terdakwa III. AGUSTINUS ALDINO YASINTO Alias ALDI, Terdakwa IV.

YOHANES SUGIRAY MBADI WITHIN Alias JOY oleh karena itu dengan pidana penjara masing-masing selama 12(dua belas) tahun;3. Menetapkan lamanya masa penangkapan dan penahanan yang telah dijalani Para Terdakwa dikurangkan seluruhnya dari pidana yang dijatuhkan; 4. Menetapkan Para Terdakwa tetap ditahan;5.

Terdakwa : 1.MARTINUS RICARDO Alias RIKAR Alias CAKEN2.LAURENTIUS CHRISTIAN KARWAYU Alias TIAN3.AGUSTINUS ALDINO YASINTO Alias ALDI4.ALBERTO EMALIUS FALDI Alias FALDI5.YOHANES SUGIRAY MBADI WITHIN Alias JOY

Detpak Singapore) adalah penduduk (tax ofresident) negara Singapura, karenanya atas transaksi antara PemohonBanding dengan Singapura berlaku Tax Treaty antara Indonesia denganSingapura sebagaimana disebutkan dalam Pasal 5 ayat (2) huruf (i) TaxTreaty antara Indonesia dengan Singapura:The term Permanent establishment shall include especially;The furnishing of services, including consultancy services, by an enterprisethrough an employee or other person (other than an agent of anindependent status within

the meaning of paragraph 7) where the activitiescontinue within a contracting state for a period or periods aggregating morethan 90 days within a twelvemonth period;Atau;Tax Treaty antara Indonesia dengan Singapura menegaskan bahwa istilahbentuk usaha tetap terutama meliputi pemberian jasajasa, termasukJasajasa konsultan oleh suatu perusahaan melalui seorang karyawan ataupegawai lainnya dimana kegiatan itu berlangsung (untuk proyek yangsama atau yang berhubungan), untuk suatu masa atau masamasa

PT.Detpak Singapore)adalah penduduk (tax of resident) negara Singapura, karenanya atastransaksi antara Pemohon Banding dengan Singapura berlaku TaxTreaty antara Indonesia dengan Singapura sebagaimana disebutkandalam Pasal 5 ayat (2) huruf (i) Tax Treaty antara Indonesia denganSingapura:The term "Permanent establishment shall include especially;The furnishing of services, including consultancy services, by anenterprise through an employee or other person (other than an agentof an independet) status within

the meaning of paragraph 7) where theactivities continue within a contracting state for a period or periodsaggregating more than 90 days within a twelvemonth period;Atau;Tax Treaty antara Indonesia dengan Singapura menegaskan bahwaistilah bentuk usaha tetap terutama meliputi pemberian jasajasa,Halaman 9 dari 38 halaman.

Treaty antara Indonesia dengan Singapurasebagaimana disebutkan dalam Pasal 5 ayat (2) huruf (i)Tax Treaty antara Indonesia dengan Singapura:The term "Permanent establishment" shall includeespecially; The furnishing of services, including consultancyservices, by an enterprise through an employee or otherperson (other than an agent of an independent status withinthe meaning of paragraph 7) where the activities continuewithin a contracting state for a period or periods aggregatingmore than 90 days within

tanggal 10 Juni 2011 diterbitkan sebelum tanggalpenerbitan Biil of Lading (B/L Nomor HASLM E80D6BA777 tanggal 12 Juni2011).bahwa berdasarkan Rule 10 huruf a, "Operational Certification Proceduresfor the rules of origin Of The AseanChina Free Trade Area", disebutkanbahwa The Certificate of Origin shall be issued by the relevant Governmentauthorities of the exporting Party at the time of exportation or soon thereafterwhenever the products to be exported can be considered originating in thatParty within

In exceptional cases where the Certificateof Origin (Form E) hasnot been issued by the time of shipment or no laterthan three (3) days from the date of shipment, at the request of the exporter,the Certificate of Origin (Form E)shall be issued retroactively in accordancewith the domestic laws, regulationsand administrative rules of the exportingParty within twelve (12) months from thedate of shipment, in which case it isnecessary to indicate ISSUED RETROACTIVELY in Box 13.

A N Nomor: 73/Pid.B/2014/PN.MuDEMI KEADILAN BERDASARKAN KETUHANAN YANG MAHA ESAPengadilan Negeri Mamuju yang memeriksa dan mengadili perkaraperkara pidana pada tingkat pertama yang diperiksa secara biasa, telahmenjatuhkan putusan sebagaimana tersebut dibawah ini dalam perkaradengan Terdakwa :Nama lengkap NGUYEN THANH KHOA ; Tempat lahir Thon Thali AnnijssessiecccenereneecccceneUmur/tanggal lahir 27 tahun/ 30 Desember 1986;Jenis Kelamin LIAM jenseeceeeeerreeeeemeeeemereKebangsaan/kewarganegaran Within