This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.PUTUSANNomor 62/B/PK/Pjk/2020DEMI KEADILAN BERDASARKAN KETUHANAN YANG MAHA ESAMAHKAMAH AGUNGmemeriksa perkara pajak pada peninjauan kembali telah memutus dalamperkara:DIREKTUR JENDERAL PAJAK, tempat kedudukan di JalanGatot Subroto Nomor 4042 Jakarta;Dalam hal ini diwakili oleh kuasa Teguh Budiharto,kewarganegaraan Indonesia, jabatan Direktur Keberatan danBanding, Direktorat Jenderal

Putusan Nomor 62/B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.Bahwa berdasarkan perhitungan dan penjelasan yang telah PemohonBanding sampaikan di atas, Pemohon Banding mohon kepada MajelisHakim Yang Terhormat untuk dapatlah kiranya membatalkan koreksi yangdilakukan oleh Terbanding (DJP) sehingga merubah pajak yang masih harusdibayar (termasuk sanksi administrasi) dari semula sebesar Rp4.494.504,00menjadi Nihil

Putusan Nomor 62/B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.3.2.

Putusan Nomor 62/B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.Anggota tersebut, dan Dr. Teguh Satya Bhakti, S.H., M.H., PaniteraPengganti tanpa dihadiri oleh para pihak.Anggota Majelis: Ketua Majelis,ttd. ttd.Prof.Dr. H.M. Hary Djatmiko, S.H., M.S. Prof.Dr. H. Supandi, S.H., M.Hum.ttd.Dr. H. Yodi Martono Wahyunadi, S.H., M.H.Panitera Pengganti,ttd.Dr. Teguh Satya Bhakti, S.H.,M.H.Biayabiaya:1.

Putusan Nomor 62/B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.2. Redaksi Rp 10.000,003. Administrasi PK Rp2.484.000,00 Untuk SalinanJumlah Rp2.500.000,00 MAHKAMAH AGUNG RIa.n. PaniteraPanitera Muda Tata Usaha NegaraASHADI,S.HNIP. 195409241984031001 Halaman 10 dari 10 halaman. Putusan Nomor 62/B/PK/Pjk/2020

This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.PUTUSANNomor 403/B/PK/Pjk/2020DEMI KEADILAN BERDASARKAN KETUHANAN YANG MAHA ESAMAHKAMAH AGUNGmemeriksa perkara pajak pada peninjauan kembali telah memutus dalamperkara:DIREKTUR JENDERAL PAJAK, tempat kedudukan di JalanJenderal Gatot Subroto Nomor 4042, Jakarta 12190;Dalam hal ini diwakili oleh kuasa Teguh Budiharto, jabatanDirektur Keberatan dan Banding, Direktorat Jenderal Pajak

Putusan Nomor 403/B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.

Putusan Nomor 403/B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.3. 1. Menolak permohonan banding Termohon Peninjauan Kembaliterkait sengketa a quo;3.2.

Putusan Nomor 403/B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.tersebut, dan Muhammad Aly Rusmin, S.H., Panitera Pengganti tanpadihadiri oleh para pihak.Anggota Majelis: Ketua Majelis,ttd. ttd.Prof. Dr. H. M. Hary Djatmiko, S.H., M.S. Prof. Dr. H. Supandi, S.H.,M.Hum.ttd.Dr. H. Yodi Martono Wahyunadi, S.H., M.H.Panitera Pengganti,tid.Muhammad Aly Rusmin, S.H.Biayabiaya:1. Meterai Rp 6.000,002.

Putusan Nomor 403/B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.H. Ashadi, S.H.NIP 19540924 198403 1 001 Halaman 9 dari 9 halaman. Putusan Nomor 403/B/PK/Pjk/2020

Putusan Nomor 514 K/TUN/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.MahkamahMembacaDalam hal ini diwakili oleh Kuasa A.

Putusan Nomor 514 K/TUN/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.b. Sertipikat Hak Pakai Nomor 4/Baraya, Kecamatan Bontoala, KotaMakassar, Gambar Situasi Nomor 2654/1992, tertanggal, 23 Mei1992, Seluas 36.876 m2, terakhir tercatat atas nama DepartemenPendidikan dan Kebudayaan di Jakarta;3.

Putusan Nomor 514 K/TUN/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.

Putusan Nomor 514 K/TUN/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.Panitera Muda Tata Usaha Negara,H. Ashadi, S.H.NIP 19540924 198403 1 001 Halaman 8 dari 8 halaman. Putusan Nomor 514 K/TUN/2019

This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.PUTUSANNomor 4439/B/PK/Pjk/2019DEMI KEADILAN BERDASARKAN KETUHANAN YANG MAHA ESAMAHKAMAH AGUNGmemeriksa perkara pajak pada peninjauan kembali telah memutus dalamperkara:PT CONBLOC INDOTAMA SURYA, beralamat di JalanJemursari Kav. 76 Blok D.34, Surabaya, (Alamatkorespondensi: Gd.

Putusan Nomor 4439/B/PK/Pjk/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.PUT087017.16/2010/PP/M.XIIIA Tahun 2018, tanggal 25 Oktober 2018,yang telah berkekuatan hukum tetap, dalam perkaranya melawan TermohonPeninjauan Kembali dengan petitum banding sebagai berikut:1. Menerima dan mengabulkan Permohonan Banding dari PemohonBanding untuk seluruhnya;2.

Putusan Nomor 4439/B/PK/Pjk/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days. No.

Putusan Nomor 4439/B/PK/Pjk/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.substance over the form yang telah memenuhi asas Ne Bis Vexari Rulesebagaimana yang telah mensyaratkan bahwa semua. tindakanadministrasi harus berdasarkan peraturan perundangundangan danhukum.

Putusan Nomor 4439/B/PK/Pjk/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.Biayabiaya:1. Meterai Rp 6.000,002. Redaksi Rp 10.000,003. Administrasi PK Rp2.484.000,00Jumlah Rp2.500.000,00 Untuk SalinanMAHKAMAH AGUNG RIa.n. PaniteraPanitera Muda Tata Usaha Negara,ASHADI, SH. Halaman 9 dari 9 halaman. Putusan Nomor 4439/B/PK/Pjk/2019

This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.PUTUSANNomor 4326/B/PK/Pjk/2019DEMI KEADILAN BERDASARKAN KETUHANAN YANG MAHA ESAMAHKAMAH AGUNGmemeriksa perkara pajak pada peninjauan kembali telah memutus dalamperkara:DIREKTUR JENDERAL PAJAK, tempat kedudukan di JalanJenderal Gatot Subroto Nomor 4042, Jakarta 12190;Dalam hal ini diwakili oleh Teguh Budiharto,kewarganegaraan Indonesia, jabatan Direktur Keberatan danBanding pada

Putusan Nomor 4326/B/PK/Pjk/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.untuk selurhnya, karena Putusan Pengadilan tersebut telah dibuatbertentangan dengan ketentuan peraturan perundangundanganperpajakan yang berlaku;3. Dengan mengadili sendiri:3. 1. Menolak permohonan banding Termohon Peninjauan Kembali;3.2.

Putusan Nomor 4326/B/PK/Pjk/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.PUT000798.15/2018/PP/M.XIB Tahun 2018, tanggal 28 November 2018,tidak dapat dipertahankan dan harus dibatalkan.

Putusan Nomor 4326/B/PK/Pjk/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.Demikianlah diputuskan dalam rapat permusyawaratan Majelis Hakimpada hari Senin, tanggal 2 Desember 2019, oleh Dr. H. Yulius, S.H., M.H.,Hakim Agung yang ditetapkan oleh Ketua Mahkamah Agung sebagai KetuaMajelis, bersamasama dengan Dr. H.M. Hary Djatmiko, S.H., M.S., dan. Dr.H.

Putusan Nomor 4326/B/PK/Pjk/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.H. ASHADI, SH.NIP. : 19540924 198403 1 001 Halaman 9 dari 9 halaman. Putusan Nomor 4326/B/PK/Pjk/2019

Putusan Nomor 4261/B/PK/Pjk/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.2. Mengabulkan seluruh permohonan banding Wajid Pajak yangmenghitung besarnya Pajak Air Permukaan menggunakan Harga DasarAir Rp.75/Kwh dan menolak perhitungan dari Pemerintah ProvinsiSumatera Utara/ Dispenda Sumatera Utara;3.

Putusan Nomor 4261/B/PK/Pjk/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.Peratun juncto Pasal 17, 18 dan Pasal 21 UndangUndang AdministrasiPemerintah (UU AP).

Putusan Nomor 4261/B/PK/Pjk/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.dapat dipertahankan dan harus dibatalkan.

Putusan Nomor 4261/B/PK/Pjk/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.Tata Usaha Negara yang ditetapkan oleh Ketua Mahkamah Agung sebagaiKetua Majelis, bersamasama dengan Dr. H.M. Hary Djatmiko, S.H., M.S.,dan Dr. H.

Putusan Nomor 4261/B/PK/Pjk/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days. Untuk SalinanMAHKAMAH AGUNG RIa.n. PaniteraPanitera Muda Tata Usaha Negara,ASHADI, SH. Halaman 10 dari 10 halaman. Putusan Nomor 4261/B/PK/Pjk/2019

This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.PUTUSANNomor 4508/B/PK/Pjk/2019DEMI KEADILAN BERDASARKAN KETUHANAN YANG MAHA ESAMAHKAMAH AGUNGmemeriksa perkara pajak pada peninjauan kembali telah memutus dalamperkara:PT ADYAWINSA DINAMIKA KARAWANG, beralamat diJalan Dago Indah Nomor 57, Lippo Cikarang, RT 07/RW011, Cibatu, Cikarang Selatan, Bekasi, Jawa Barat, dahuluberalamat di Jalan By Pass Pangkal Perjuangan 98 TanjungPura

Putusan Nomor 4508/B/PK/Pjk/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.2. Membatalkan Surat Keputusan Terbanding NomorKEP00106/KEB/WPJ.22/2017, tanggal 26 April 2017, tentangKeberatan Wajib Pajak atas Surat Ketetapan Pajak Lebih Bayar PajakPenghasilan Nomor 00025/406/14/431/16, tanggal 11 April 2016, TahunPajak 2014;3.

Putusan Nomor 4508/B/PK/Pjk/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.Keberatan Wajib Pajak atas Surat Ketetapan Pajak Lebih Bayar PajakPenghasilan Tahun Pajak 2014;3. Membatalkan Surat Ketetapan Pajak Lebih Bayar Pajak Tahun Pajak2014 Nomor 00025/406/14/431/16, tanggal 11 April 2016;4.

Putusan Nomor 4508/B/PK/Pjk/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.MENGADILI KEMBALI:1. Mengabulkan permohonan banding dari Pemohon BandingPT ADYAWINSA DINAMIKA KARAWANG;2.

Putusan Nomor 4508/B/PK/Pjk/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.H. ASHADI, SH.NIP. : 19540924 198403 1 001 Halaman 10 dari 10 halaman. Putusan Nomor 4508/B/PK/Pjk/2019

Putusan Nomor 81 P/HUM/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.peraturan di bawah undangundang oleh sebuah lembaga ataukomisi (Bukti P6);3.

Putusan Nomor 81 P/HUM/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.25.26.harus dipenuhi.

Putusan Nomor 81 P/HUM/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.B.

Putusan Nomor 81 P/HUM/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.d.

This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.PUTUSANNomor 592 K/TUN/2019DEMI KEADILAN BERDASARKAN KETUHANAN YANG MAHA ESAMAHKAMAH AGUNGmemeriksa perkara tata usaha negara pada tingkat kasasi telah memutussebagai berikut dalam perkara:PT MAHANADI PRIMA MAKMUR, beralamat di GedungAriobimo Sentral Lantai 2, Jalan H.R.

Putusan Nomor 592 K/TUN/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.berdasarkan Surat Kuasa Khusus Nomor 10 1A.1/2018,tanggal 21 November 2018;lll.

Putusan Nomor 592 K/TUN/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.Hutan Kayu dalam Hutan Tanaman Industri kepada PT Rimba TanamanIndustri atas Areal Hutan Produksi seluas + 8.155 (delapan ribu seratuslima puluh lima) hektar di Kabupaten Batanghari, Provinsi Jambi;6.

Putusan Nomor 592 K/TUN/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.Dalam Eksepsi : Menolak eksepsi Tergugat I, Tergugat Il dan Tergugat II Intervensiseluruhnya;. Dalam Pokok Sengketa :1.2.Mengabulkan gugatan Penggugat seluruhnya;Menyatakan batal Surat Gubernur Jambi Nomor$.132/BPMDPPT.4/I/2013, tanggal 15 Januari 2013, perihalRekomendasi IUPHHKHT atas nama PT Rimba Tanaman Industri:.

Putusan Nomor 592 K/TUN/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.H. ASHADI, S.H.NIP. 19540924 198403 1 001 Halaman 10 dari 9 halaman. Putusan Nomor 592 K/TUN/2019

Putusan Nomor 4388/B/PK/Pjk/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.b. Membatalkan Surat Keputusan Keberatan Nomor 973/2254/2017,tanggal 23 Maret 2017, atas nama PT Indonesia AsahanAluminium (Persero);c.

Putusan Nomor 4388/B/PK/Pjk/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.2017, tanggal 23 Maret 2017, Masa Pajak November 2016 adalahbatal demi hukum:c.

Putusan Nomor 4388/B/PK/Pjk/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.

Putusan Nomor 4388/B/PK/Pjk/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.Energi Listrik sebagian yang digunakan dikenakan tarif progresif dengandasar Rp/M3 mengikuti tarif Gol II Industri untuk air mengalir.

Putusan Nomor 4388/B/PK/Pjk/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.atas nama PaniteraPanitera Muda Tata Usaha Negara,H. Ashadi, S.H.NIP 19540924 198403 1 001 Halaman 10 dari 9 halaman. Putusan Nomor 4388/B/PK/Pjk/2019

Putusan Nomor 4361/B/PK/Pjk/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.

Putusan Nomor 4361/B/PK/Pjk/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.hukum yang benar.

Putusan Nomor 4361/B/PK/Pjk/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.PUT000697 .06/2018/PP/M.IIA Tahun 2018, tanggal 2 Oktober 2018, tidakdapat dipertahankan dan harus dibatalkan.

Putusan Nomor 4361/B/PK/Pjk/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.Demikianlah diputuskan dalam rapat permusyawaratan Majelis Hakimpada hari Rabu, tanggal 11 Desember 2019, oleh Dr. H. Yulius, S.H., M.H,Hakim Agung yang ditetapkan oleh Ketua Mahkamah Agung sebagai KetuaMajelis, bersamasama dengan Dr. H.M. Hary Djatmiko, S.H., M.S., danDr. H.

Putusan Nomor 4361/B/PK/Pjk/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.H. Ashadi, S.H.NIP 19540924 198403 1 001 Halaman 10 dari 10 halaman. Putusan Nomor 4361/B/PK/Pjk/2019

This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.PUTUSANNomor 4218/B/PK/Pjk/2019DEMI KEADILAN BERDASARKAN KETUHANAN YANG MAHA ESAMAHKAMAH AGUNGmemeriksa perkara pajak pada peninjauan kembali telah memutus dalamperkara:PT INDONESIA ASAHAN ALUMINIUM (PERSERO),beralamat di Gedung Summitmas , Lantai 15, JalanJenderal Sudirman Kav. 6162, PO BOX 6917, Jakarta12190, yang diwakili oleh Budi Gunadi Sadikin, jabatanDirektur Utama;Pemohon

Putusan Nomor 4218 B/PK/Pjk/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.2. Mengabulkan seluruh permohonan banding Wajib Pajak yangmenghitung besarnya Pajak Air Permukaan menggunakan Harga DasarAir Rp.75/Kwh dan menolak perhitungan dari Pemerintah ProvinsiSumatera Utara/Dispenda Sumatera Utara;3.

Putusan Nomor 4218 B/PK/Pjk/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.peninjauan kembali;Menimbang, bahwa oleh sebab itu putusan Pengadilan Pajak NomorPut100139.24/2015/PP/M.IIA Tahun 2018, tanggal 30 Oktober 2018, tidakdapat dipertahankan dan harus dibatalkan.

Putusan Nomor 4218 B/PK/Pjk/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.Majelis, bersamasama dengan Dr. H. M. Hary Djatmiko, S.H., M.S., danDr. H. Yosran, S.H., M.Hum., HakimHakim Agung sebagai Anggota, dandiucapkan dalam sidang terbuka untuk umum pada hari itu juga oleh KetuaMajelis dengan dihadiri HakimHakim Anggota tersebut, danJoko A.

Putusan Nomor 4218 B/PK/Pjk/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.Halaman 10 dari 10 halaman. Putusan Nomor 4218 B/PK/Pjk/2019

Putusan Nomor 4238/B/PK/Pjk/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.tanggal 13 Juni 2016 mengenai keberatan atas SKPD bukanlahsuatu Surat Keputusan melainkan hanya surat pemberitahuan biasadan oleh karenanya Wajib Pajak meminta Majelis Hakimmembatalkan Surat Keputusan Keberatan yang diterbitkan olehPemerintah Provinsi Sumatera Utara;2.

Putusan Nomor 4238/B/PK/Pjk/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.dilakukan oleh Pemohon Banding sekarang Pemohon PeninjauanKembali telah sesuai dengan hak dan kewajiban dalam hukumperpajakan melalui 3 (tiga) pilar hukum administrasi yang mencakupkewenangan, prosedur dan substansi hukum yang benar.

Putusan Nomor 4238/B/PK/Pjk/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.peninjauan kembali;Menimbang, bahwa oleh sebab itu putusan Pengadilan PajakNomor PUT106906.06/2015/PP/M.IIA Tahun 2018, tanggal 27 November2018, tidak dapat dipertahankan dan harus dibatalkan.

Putusan Nomor 4238/B/PK/Pjk/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.Demikianlah diputuskan dalam rapat permusyawaratan MajelisHakim pada hari Rabu, tanggal 11 Desember 2019, oleh Dr. H. Yulius,S.H., M.H., Hakim Agung yang ditetapkan oleh Ketua Mahkamah Agungsebagai Ketua Majelis, bersamasama dengan Dr. H. M. Hary Djatmiko,S.H., M.S., dan Dr.

Putusan Nomor 4238/B/PK/Pjk/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.Jumlah Rp2.500.000,00 Untuk salinanMahkamah Agung RIatas nama PaniteraPanitera Muda Tata Usaha Negara,H. Ashadi, S.H.NIP. : 19540924 198403 1 001 Halaman 10 dari 10 halaman. Putusan Nomor 4238/B/PK/Pjk/2019

Putusan Nomor 308/B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.2. Membatalkan Putusan Pengadilan Pajak Nomor Put005010.99/2018/PP/M.XIA Tahun 2019 tanggal 18 Februari 2019, karenaPutusan Pengadilan tersebut telan dibuat bertentangan denganketentuan peraturan perundangundangan' perpajakan yangberlaku;3.

Putusan Nomor 308/B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.perpajakan yang berlaku sehingga oleh karenanya telah sah danberkekuatan hukum:;3.4.

Putusan Nomor 308/B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.memenuhi 3 (tiga) pilar hukum administrasi (pajak) yaitu meliputikewenangan, prosedur dan substansinya adalah sudah benar.

Putusan Nomor 308/B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.MENGADILI:1. Menolak permohonan peninjauan kembali dari Pemohon PeninjauanKembali DIREKTUR JENDERAL PAJAK;2.

Putusan Nomor 308/B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days. Untuk SalinanMAHKAMAH AGUNG RIa.n. PaniteraPanitera Muda Tata Usaha Negara,ASHADI, SH. Halaman 10 dari 10 halaman. Putusan Nomor 308/B/PK/Pjk/2020

This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.PUTUSANNomor 125/B/PK/Pjk/2020DEMI KEADILAN BERDASARKAN KETUHANAN YANG MAHA ESAMAHKAMAH AGUNGmemeriksa perkara pajak pada peninjauan kembali telah memutus dalamperkara:DIREKTUR JENDERAL PAJAK, tempat kedudukan di JalanGatot Subroto Nomor 4042 Jakarta;Dalam hal ini diwakili oleh kKuasa Teguh Budiharto,kewarganegaraan Indonesia, jabatan Direktur Keberatan danBanding, Direktorat Jenderal

Putusan Nomor 125/B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.Penghapusan Sanksi Administrasi Atas Surat Tagihan Pajak KarenaPermohonan Wajib Pajak Masa Pajak Desember 2009 Nomor:90001/109/09/092/17 tanggal 30 Agustus 2017 ini dapat diterima dandikabulkan oleh Majelis Hakim Pengadilan Pajak, sehingga menjadi NIHIL;Menimbang, bahwa atas gugatan tersebut, Tergugat mengajukan surattanggapan tanggal 23 Februari

Putusan Nomor 125/B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.3.3.

Putusan Nomor 125/B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.pada hari itu. juga oleh Ketua Majelis dengan dihadiriHakimHakimAnggota tersebut, dan Dr. Teguh Satya Bhakti, S.H., M.H., PaniteraPengganti tanpa dihadiri oleh para pihak.Anggota Majelis: Ketua Majelis,tid. tid.Prof.Dr. H.M. Hary Djatmiko, S.H., M.S. Prof.Dr. H. Supandi, S.H., M.Hum.ttd.Dr. H.

Putusan Nomor 125/B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.2. Redaksi Rp 10.000,00 Untuk Salinan3. Administrasi PK Rp2.484.000.00Jumlah Rp2.500.000,00 IES AINA eI ITS Ia.n. PaniteraPanitera Muda Tata Usaha NegaraASHADI,S.HNIP. 195409241984031001 Halaman 9 dari 9 halaman. Putusan Nomor 125/B/PK/Pjk/2020

Putusan Nomor 4441/B/PK/Pjk/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.2. Membatalkan Putusan Pengadilan Pajak Nomor PUT112412.15/2013/PP/M.IVB Tahun 2018 tanggal 4 Oktober 2018 terkait sengketaa quo, karena Putusan Pengadilan tersebut telah dibuat bertentangandengan ketentuan peraturan perundangundangan perpajakan yangberlaku;3. Dengan mengadili sendiri:3.1.

Putusan Nomor 4441/B/PK/Pjk/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.prinsip substance over the form yang telah memenuhi asas Ne BisVexari Rule sebagaimana yang telah mensyaratkan bahwa semuatindakan administrasi harus berdasarkan peraturanperundangundangan dan hukum.

Putusan Nomor 4441/B/PK/Pjk/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.Pajak Penghasilan juncto Pasal 7 P3B Indonesia Singapura junctoPeraturan Terbanding Nomor PER22/PJ./2013;a.

Putusan Nomor 4441/B/PK/Pjk/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.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 Jum/at, tanggal 13 Desember 2019, oleh Prof. Dr. H.

Putusan Nomor 4441/B/PK/Pjk/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days. Untuk SalinanMAHKAMAH AGUNG RIa.n. PaniteraPanitera Muda Tata Usaha Negara,ASHADI, SH. Halaman 9 dari 9 halaman. Putusan Nomor 4441/B/PK/Pjk/2019

This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.PUTUSANNomor 65/B/PK/Pjk/2020DEMI KEADILAN BERDASARKAN KETUHANAN YANG MAHA ESAMAHKAMAH AGUNGmemeriksa perkara pajak pada peninjauan kembali telah memutus dalamperkara:DIREKTUR JENDERAL PAJAK, tempat kedudukan di JalanGatot Subroto Nomor 4042 Jakarta;Dalam hal ini diwakili oleh kKuasa Teguh Budiharto,kewarganegaraan Indonesia, jabatan Direktur Keberatan danBanding, Direktorat Jenderal

Putusan Nomor 65/B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.Bahwa berdasarkan perhitungan dan penjelasan yang telah PemohonBanding sampaikan di atas, Pemohon Banding mohon kepada MajelisHakim Yang Terhormat untuk dapatlah kiranya membatalkan koreksi yangdilakukan oleh Terbanding sehingga merubah pajak yang masih harusdibayar (termasuk sanksi administrasi) dari semula sebesarRp22.381.562,00 menjadi Nihil, dan

Putusan Nomor 65/B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.Pajak pada tanggal 15 Maret 2019 dengan disertai alasanalasannya yangditerima di Kepaniteraan Pengadilan Pajak tersebut pada tanggal 15 Maret2019;Menimbang, bahwa permohonan peninjauan kembali a quo besertaalasanalasannya telah diberitahukan kepada pihak lawan dengan saksama,diajukan dalam tenggang waktu dan dengan cara yang ditentukan olehUndangUndang

Putusan Nomor 65/B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.03.215.190.4063.000, beralamat di Gedung Sampoerna StrategicSquare South Tower Level 30, Jalan Jenderal Sudirman Kav.4546, Setiabudi,Jakarta Selatan 12930, adalah telah sesuaidengan ketentuan peraturan perundangundangan perpajakanyang berlaku sehingga oleh karenanya telah sah dan berkekuatanhukum;3.3.

Putusan Nomor 65/B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.ttd.Dr. H. Yodi Martono Wahyunadi, S.H., M.H.Panitera Pengganti,tid.Dr. Teguh Satya Bhakti, S.H.,M.H.Biayabiaya:1. Meterai Rp 6.000,002. Redaksi Rp 10.000,003. Administrasi PK Rp2.484.000,00Jumlah Rp2.500.000,00Untuk SalinanMAHKAMAH AGUNG RIa.n. PaniteraPanitera Muda Tata Usaha NegaraASHADI,S.HNIP. 195409241984031001 Halaman 9 dari 9 halaman.

This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.PUTUSANNomor 416 K/TUN/2019DEMI KEADILAN BERDASARKAN KETUHANAN YANG MAHA ESAMAHKAMAH AGUNGmemeriksa perkara tata usaha negara pada tingkat kasasi telah memutussebagai berikut dalam perkara:KEPALA BADAN PENGAWASAN KEUANGAN DANPEMBANGUNAN PERWAKILAN PROVINSI SULAWESISELATAN, tempat kedudukan di Jalan Tamalanrea RayaNomor 3, Bumi Tamalanrea Permai (BTP), Kota Makassar;Dalam hal ini

Putusan Nomor 416 K/TUN/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.3. Menghukum Termohon Kasasi/semula Terbanding/semula Penggugatuntuk membayar seluruh biaya perkara ini;Il.

Putusan Nomor 416 K/TUN/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.Menimbang, bahwa oleh sebab itu Putusan Pengadilan Tinggi TataUsaha Negara Makassar Nomor 37/B/2019/PT.TUNMks., tanggal 24 April2019, yang menguatkan Putusan Pengadilan Tata Usaha Negara MakassarNomor 73/G/2018/PTUN.Mks., tanggal 4 Desember 2018, tidak dapatdipertahankan dan harus dibatalkan.

Putusan Nomor 416 K/TUN/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.Dalam Pokok Perkara;1. Menyatakan gugatan Penggugat tidak dapat diterima;2.

Putusan Nomor 416 K/TUN/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.(H. ASHADI, S.H.)NIP. 19540924 198403 1 001Halaman 9 dari 8 halaman. Putusan Nomor 416 K/TUN/2019

This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.PUTUSANNomor 564 K/TUN/2019DEMI KEADILAN BERDASARKAN KETUHANAN YANG MAHA ESAMAHKAMAH AGUNGmemeriksa perkara tata usaha negara pada tingkat kasasi telah memutussebagai berikut dalam perkara:DIREKTORAT JENDERAL KEKAYAAN NEGARAKEMENTERIAN KEUANGAN, tempat kedudukan diGedung Syafrudin Prawiranegara Lantai 10 Utara, JalanLapangan Banteng Timur, Nomor 24, Jakarta Pusat;Dalam hal ini

Putusan Nomor 564 K/TUN/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.Surat Kuasa Khusus Nomor 780.3/60064.73/VII/2018,tanggal 30 Juli 2018;ll.1. GUANTI KARNO, kewarganegaraan Indonesia, tempattinggal di Jalan Mulawarman, Nomor 88, KelurahanKarang Anyar Pantai, Kecamatan Tarakan Barat, KotaTarakan, pekerjaan Mengurus Rumah Tangga;2.

Putusan Nomor 564 K/TUN/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.Membaca suratsurat yang bersangkutan yang merupakan bagiantidak terpisahkan dari putusan ini;Menimbang, bahwa berdasarkan suratsurat yang bersangkutan,Penggugat dan Penggugat Intervensi dalam gugatannya masingmasingmemohon kepada Pengadilan untuk memberikan putusan sebagai berikut:Petitum Gugatan Penggugat:1.

Putusan Nomor 564 K/TUN/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.2. Menyatakan Sertifikat Hak Milik Nomor 196/Kelurahan Skip atas namaRudy Wahyudi batal dan tidak memiliki kekuatan hukum;3.

Putusan Nomor 564 K/TUN/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.2. Menguatkan Putusan Pengadilan Tinggi Tata Usaha Negara JakartaNomor 107/B/2019/PT.TUN.JKT, tanggal 14 Juni 2019 sepanjangmenyangkut eksepsi;3.

Putusan Nomor 66 P/HUM/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.a.

Putusan Nomor 66 P/HUM/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.peraturan perundangundangan yang lebih tinggi ataupembentukannya tidak memenuhi ketentuan yangberlaku.

Putusan Nomor 66 P/HUM/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.4.Kedudukan Dan Kepentingan Hukum Pemohona.

Putusan Nomor 66 P/HUM/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.untuk menutupi defisit dana Jaminan Kesehatan Nasional yangdikelola BPJS. Sehingga jelas bertentangan dengan PeraturanPerundangundangan sebagaimana disebutkan diatas;c.

Putusan Nomor 66 P/HUM/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.kesinambungan program dan kepuasan peserta.