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02/AD/IV/2009DEMI KEADILAN BERDASARKAN KETUHANAN YANG MAHA ESAPengadilan Militer I02 Medan yang bersidang di Medandalam memeriksa dan mengadili perkara pidana pada tingkatpertama = secara In Absensia telah menjatuhkan putusansebagaimana tercantum di bawah ini dalam perkara Terdakwa :Nama lengkap : MARHALIM HARAHAPPangkat/Nrp : Praka/31990061350377Jabatan : Ta KesdamKesatuan : Kesdam /BBTempat/tgl lahir : Langsa, 25 Maret 1977Jenis kelamin : Laki lakiKewarganegaraan : IndonesiaAgama : IslamAlamat tpt

para saksi yang dipanggil ke persidangansecara sah sesuai ketentuan Undangundang tetapi tidak dapathadir dengan alasan yang sah, keterangannya dibacakan dariBerita Acara Pemeriksaan di Penyidik yang pada pokoknyamenerangkan di bawah sumpah sebagai berikutSaksi Nama lengkap : MOEHAMVIAD PRIZATNA KOMARRUDINPangkat/Nrp : Kapten Ckm/11940004000369Jabatan : Kaur Pers SituudKesatuan : Kesdam /BBTempat/tgl lahir : Malang, 5 Maret 1969Jenis kelamin : Laki lakiKewarganegaraan : IndonesiaAgama : IslamAlamat/tpt

Bahwa Saksi pada tanggal 25 Maret 2006 telah diperiksaoleh Penyidik untuk memberikan keterangan tentang ketidakhadiran Terdakwa di Kesatuan tanpa ijin.Saksi Il Nama lengkap : MAHIDUN LUMBANGAOLPangkat/Nrp : Serma/556132Jabatan : Bajatmu SituudKesatuan : Kesdam /BBTempat/tgl lahir : Dolok Sanggul, 9Nopember 1958Jenis kelamin : Laki lakiKewarganegaraan : IndonesiaAgama : Kristen ProtestanAlamat/tpt tinggal : Asmil Kebun Lada Binjai.1.

Bahwa Saksi pada tanggal 26 April 2006 telah diperiksaoleh Penyidik untuk memberikan keterangan tentang ketidakhadiran Terdakwa di Kesatuan tanpa ijin.Saksi III Nama lengkap : CANDRA PANDIANGANPekerjaan : MahasiswaTempat/tgl lahir : Sibolga, 18 Agustus1986Jenis kelamin : Laki lakiKewarganegaraan : IndonesiaAgama : KristenAlamat/tpt tinggal : Desa Lopian Kec. BadiriKab. Tapteng1. Bahwa saksi kenal dengan Terdakwa dalam hubungansebatas teman, namun tidak ada hubungan famili2.

Nama lengkap : JOBEL SINAGAPangkat/Nrp : Brigadir/76080183Jabatan : Ba ReskrimKesatuan : Polresta SibolgaTempat/tgl lahir : Pematangsiantar, 29Agustus 1976Jenis kelamin : Laki lakiKewarganegaraan : IndonesiaAgama :Alamat/tpt tinggal : Asrama Polresta Sibolga,Kota Sibolga.1. Bahwa saksi tidak kenal dengan Terdakwa dan tidak adahubungan famili.2.

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02MEDANPUTUSANNOMOR : PUT/38 K/PM I 02/AL/111/2011DEMI KEADILAN BERDASARKAN KETUHANAN YANG MAHA ESAPengadilan Militer I02 Medan yang bersidang di Medan dalammemeriksa dan mengadili perkara pidana pada tingkat pertama telahmenjatuhkan putusan sebagaimna tercantum di bawah ini dalam perkaraTerdakwa :Nama lengkap SUHERMANPangkat/NRP KopkaPtb/68375Jabatan Ta DisangKesatuan : Lantamal BelawanTempat tgl lahir : Medan, 25 April 1966Jenis kelamin Laki lakiKewarganegaraan : IndonesiaAgama : IslamAlamat tpt

lahir : Belawan, 27 April 1970Jenis kelamin PerempuanKewarganegaraan IndonesiaAgama IslamAlamat tpt tinggal Jin. Rumah PotongHewan Pasar Lingk X MedanMabar .Yang pada pokoknya menerangkan sebagai1. Bahwa Saksi kenalsaudara sepupu.2.

lahir : Medan, 9 Nopember 1972Jenis kelamin PerempuanKewarganegaraan IndonesiaAgama : IslamAlamat tpt tinggal Jin. Manggaan LingkYang pada pokoknya menerangkan sebagai1.

lahir : Medan, 2 Juli 1959Jenis kelamin i Laki lakiKewarganegaraan : IndonesiaAgama : IslamAlamat tpt tinggal : JIln. Mabar Lingk XNo. 1 Mabar.Yang pada pokoknya menerangkan sebagai berikut1.Bahwa Saksi kenal dengan Terdakwa sejak kecil dalamhubungan famili sebagai Paman dan Ponakan.. Bahwa Terdakwa pada tanggal 1 Nopember 2010 sekirapukul 12.45 Wib datang ke pekarangan sekolah AIl Ikhwandi Jln. Rumah Potong Hewan dengan mengendarai sepedamotor vespa lalu berputar putar di pekarangan sekolah..

lahir : Medan, 2 Pebruari 1950Jenis kelamin : Laki lakiKewarganegaraan : IndonesiaAgama i IslamAlamat tpt tinggal : Jln. Mangaan LingkMedan Mabar.Yang pada pokoknya menerangkan sebagai berikut1.4.Bahwa Saksi kenal dengan Terdakwa sejak kecil sebagaikeponakan..

Bahwa kemudian, Penggugat juga telah menyampaikan keterangandan/atau dokumen lain yang harus dilampirkan dalam SPT yang tidakdapat disampaikan secara elektronik ke bagian Tempat PelayananTerpadu (TPT) pada Kantor Pelayanan Pajak (KPP) di manaPenggugat terdaftar, dalam hal ini yaitu KPP Penanaman Modal AsingHalaman 10 dari 74 halaman Putusan Nomor 983/B/PK/PJK/2017(PMA) Empat, pada 15 Januari 2013.

Kemudian, Pemohon Peninjauan Kembali (SsemulaPenggugat) juga telah menyampaikan keterangan dan/ataudokumen lain yang harus dilampirkan dalam SPT yang tidak dapatdisampaikan secara elektronik ke bagian Tempat Pelayanan Terpadu(TPT) pada KPP Penanaman Modal Asing (PMA) Empat, pada 29April 2013.

Adapun status SPTtersebut masih sama dengan SPT Normalnya yaitu Lebih Bayarsebesar USD 4.319.082,88.Kemudian, Pemohon Peninjauan Kembali (Semula Penggugat) jugatelah menyampaikan keterangan dan/atau dokumen lain yang harusdilampirkan dalam SPT yang tidak dapat disampaikan secaraelektronik ke bagian Tempat Pelayanan Terpadu (TPT) pada KPPPenanaman Modal Asing (PMA) Empat, pada 16 Mei 2013.

KPP tempat Pemohon Peninjauan Kembali (semulaPenggugat) terdaftar, yang menurut Angka 20 Lampiran 2 PER26/2012 disebutkan bahwa:Atas kelengkapan SPT Tahunan yang disampaikan oleh WajibPajak kepada Petugas TPT, Petugas TPT kemudian melakukanpenelitian kelengkapan SPT Tahunan dari Wajib Pajak danapabila dinyatakan lengkap, dilanjutkan dengan pencetakan BuktiPenerimaan Surat (BPS) dan menyerahkannya kepada WajibPajak.dinyatakan sebagai bukti kelengkapan SPT Tahunan PPh Badan2012 (sesuai dengan perihal

Ketentuan dalam PER26 yang menyatakanBPS sebagai tanda kelengkapan SPT adalah sebagai berikut:Atas kelengkapan SPT Tahunan yang disampaikan oleh WajibPajak kepada Petugas TPT, Petugas TPT kemudian melakukanpenelitian kelengkapan SPT Tahunan dari Wajib Pajak dan apabiladinyatakan lengkap, dilanjutkan dengan pencetakan BuktiPenerimaan Surat (BPS) dan menyerahkannya kepada WajibPajak.Bahwa Bukti Penerimaan Surat yang diterbitkan TermohonPeninjauan Kembali (semula Tergugat) merupakan bukti bahwaTermohon

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