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Pengadilan MAHKAMAH AGUNG TUN Pajak
Putus : 13-12-2010 — Upload : 06-09-2011
Putusan MAHKAMAH AGUNG Nomor 186 B/PK/PJK/2010
Tanggal 13 Desember 2010 — PT. NESTLE INDONESIA VS DIREKTUR JENDERAL BEA DAN CUKAI
23 — 9 — Berkekuatan Hukum Tetap
  • Thus heading 19.01 inclucies,for example(1) Preparations in powder orliquid from used as infantfood or for dietetic purposesand consisting of milk towhich secondary ingredients(e.g., cereal, groats, yeast)have been added ;(2) Milk preparations obtainedby replacing one or moreconstituents of milk (e.g.
Pengadilan PT SAMARINDA Pidana Khusus Narkotika dan Psikotropika
Register : 27-10-2021 — Putus : 26-11-2021 — Upload : 26-11-2021
Putusan PT SAMARINDA Nomor 231/PID/2021/PT SMR
Tanggal 26 Nopember 2021 — Pembanding/Penuntut Umum : Mahesa Priyatama, S.H
Terbanding/Terdakwa : DIONISIUS GALIO anak dari YULIAN alm
63 — 26
  • Dalampandangan Utilitarian bahwa Punishment is Justified either to makethe majority secure and thus happy or to maximize rights protection orboth (Jeffrie G. Murphy and Jules L.
Pengadilan MAHKAMAH AGUNG TUN Pajak
Putus : 29-12-2009 — Upload : 22-12-2010
Putusan MAHKAMAH AGUNG Nomor 371 B/PK/PJK/2009
Tanggal 29 Desember 2009 — PT. NESTLE INDONESIA, vs. DIREKTUR JENDERAL BEA DAN CUKAI,
31 — 13 — Berkekuatan Hukum Tetap
  • Thus heading 19.01 includes,Hal 11 dari 27 hal. Put.
Pengadilan MAHKAMAH AGUNG TUN Pajak
Putus : 22-01-2013 — Upload : 27-12-2019
Putusan MAHKAMAH AGUNG Nomor 625 B/PK/PJK/2010
Tanggal 22 Januari 2013 — DIREKTUR JENDERAL PAJAK vs PT. PERFEKTA NUSA;
39 — 27 — Berkekuatan Hukum Tetap
  • Liam Ebrill, Michael Keen, JeanPaul Bodin and Victoria Summers,"The Modern VAT", Washington, DC, International Monetary Fund,2001, Halaman 20 21, menyatakan :"Under the "invoice credit" method, each trader charges output taxat the specified rate on each sale and passes to the purchaser aninvoice showing the amount of tax thus charged.
    Thus,in principle, invoice could be crosschecked to pick up anyoverstatement of credit entitlement."13.Bahwa dengan demikian, telah terbukti secara sah dan meyakinkanpertimbangan hukum Majelis Hakim Pengadilan Pajak dalam PutusanPengadilan Pajak Nomor : Put.21982/PP/M.X/99/2010 tanggal 08 Pebruari2010 telah mengabaikan asas hukum "/ex superior derogate /egi inferiordengan digunakannya Surat Direktur Jenderal Pajak Nomor : 55/PJ.32/1996tanggal 29 Maret 1996 yang jelas bertentangan dengan Pasal 13
Pengadilan MAHKAMAH AGUNG TUN Pajak
Putus : 24-05-2010 — Upload : 03-08-2012
Putusan MAHKAMAH AGUNG Nomor 136 B/PK/PJK/2010
Tanggal 24 Mei 2010 — PT. NESTLE INDONESIA vs DIREKTUR JENDERAL BEA DAN CUKAI
26 — 12 — Berkekuatan Hukum Tetap
  • Thus heading 19,01 includes,for example :(1) Preparations in powder or liquid from used as infant food or fordietetic purposes and consisting of milk to which secondaryingredients (e.g., cereal, groats, yeast) have been added.(2) Milk preparations obtained by replacing one or moreconstituents of milk (e.g., butyric fats) by another substances".Berdasarkan Explanatory Notes to the Harmonized Systemtersebut di atas, sangat jelas ditentukan bahwa suatu produk dapatdiklasifikasikan HS 1901.10.29.00 apabila
Pengadilan MAHKAMAH AGUNG TUN Pajak
Upload : 22-12-2010
Putusan MAHKAMAH AGUNG Nomor 317 B/PK/PJK/2009
PT. NESTLE INDONESIA; DIRJEN BEA DAN CUKAI
34 — 18 — Berkekuatan Hukum Tetap
  • Thus heading 19.01 includes, forexample :(1) Preparations in powder or liquid from used as infant food or fordietetic purposes and consisting of milk to which secondaryingredients (e.g., cereal, groats, yeast) have been added:(2) Milk preparations obtained by replacing one or more constituentsof milk (e.g., butyric fats) by another substances",Berdasarkan Explanatory Notes to the Harmonized System tersebut di atas,sangat jelas ditentukan bahwa suatu produk dapat diklasifikasikan HS1901.10.29.00,
Pengadilan MAHKAMAH AGUNG TUN Pajak
Putus : 04-01-2010 — Upload : 03-12-2010
Putusan MAHKAMAH AGUNG Nomor 204 B/PK/PJK/2009
Tanggal 4 Januari 2010 — PT. NESTLE INDONESIA, ; DIREKTUR JENDERAL BEA DAN CUKAI,
15 — 6 — Berkekuatan Hukum Tetap
  • Thus heading 19.01 includes, for example :(1) Preparations in powder or liquid from used as infant food or for dieteticpurposes and consisting of milk to which secondary ingredients (.g.,cereal, groats, yeast) have been added ;(2) Milk preparations obtained by replacing one or more constituents ofmilk (e.g., butyric fats) by another substances ;Hal. 9 dari 21 hal. Put.
Pengadilan MAHKAMAH AGUNG TUN Pajak
Putus : 04-02-2010 — Upload : 13-12-2010
Putusan MAHKAMAH AGUNG Nomor 13 B/PK/PJK/2010
Tanggal 4 Februari 2010 — P.T. NESTLE INDONESIA, ; DIREKTUR JENDERAL BEA DAN CUKAI,
36 — 15 — Berkekuatan Hukum Tetap
  • Thus heading 19.01 includes, for example :1) Preparations in powder or liquid from used as infantfood or for dietetic purposes and consisting of milk towhich secondary ingredients (e.g., cereal, groats,yeast) have been added ;2) Milk preparations abtainec by replacing one or moreconstituents of milk (e.g., butyric fats) by anothersubstances ;Bahwa berdasarkan Explanatory Notes to theHarmonized System tersebut di atas, sangat jelasditentukan bahwa suatu produk dapat diklasifikasikanHS No.1901.10.29.00
Pengadilan MAHKAMAH AGUNG
Putus : 02-09-2010 — Upload : 19-09-2011
Putusan MAHKAMAH AGUNG Nomor 350 B/PK/PJK/2010
Tanggal 2 September 2010 —
10 — 3 — Berkekuatan Hukum Tetap
  • Thus heading 19.01 inclucies,Hal. 11 dari 20 hal. Put. No.Q5N/R/PK/P.IK/ONIN12for example :(1) Preparations in powder orliquid from used as infantfood or for dietetic purposesand consisting of milk towhich secondary ingredients(e.g., cereal, groats, yeast)have been added ;(2) Milk preparations obtainedby replacing one or moreconstituents of milk (e.g.
Pengadilan MAHKAMAH AGUNG
Putus : 21-02-2011 — Upload : 07-09-2011
Putusan MAHKAMAH AGUNG Nomor 282 B/PK/PJK/2010
Tanggal 21 Februari 2011 —
11 — 3 — Berkekuatan Hukum Tetap
  • Thus heading 19.01 inclucies,for example :(1) Preparations in powder orliquid from used as infantfood or for dietetic purposesand consisting of milk towhich secondary ingredients(e.g., cereal, groats, yeast)have been added ;Hal. 11 dari 19 hal.Put. No. 282/B/PK/PJK/201012(2) Milk preparations obtainedby replacing one or moreconstituents of milk (e.g.
Pengadilan MAHKAMAH AGUNG TUN Pajak
Putus : 03-02-2010 — Upload : 03-12-2010
Putusan MAHKAMAH AGUNG Nomor 335 B/PK/PJK/2009
Tanggal 3 Februari 2010 — PT. NESTLE INDONESIA, ; DIREKTUR JENDERAL BEA DAN CUKAI,
17 — 10 — Berkekuatan Hukum Tetap
  • Thus heading 19.01 inclucies, for example :Hal. 8 dari 20 hal. Put.
Pengadilan MAHKAMAH AGUNG TUN Pajak
Putus : 17-02-2011 — Upload : 21-12-2011
Putusan MAHKAMAH AGUNG Nomor 74/B/PK/PJK/2010
Tanggal 17 Februari 2011 — PT. NESTLE INDONESIA, vs DIREKTUR JENDERAL BEA DAN CUKAI,
23 — 16 — Berkekuatan Hukum Tetap
  • Thus heading 19.01 inclucies,for example :(1) Preparations in powder orliquid from used as infantfood or for dietetic purposesand consisting of milk towhich secondary ingredients(e.g., cereal, groats, yeast)have been added ;Hal. 11 dari 19 hal.Put. No. 74/B/PK/PJK/201012(2) Milk preparations obtainedby replacing one or moreconstituents of milk (e.g.
Pengadilan PT AMBON Pidana Khusus Narkotika dan Psikotropika
Register : 08-11-2019 — Putus : 21-11-2019 — Upload : 21-11-2019
Putusan PT AMBON Nomor 69/PID.SUS/2019/PT AMB
Tanggal 21 Nopember 2019 — Pembanding/Penuntut Umum : M.T. FAHRI, SH
Terbanding/Terdakwa : IRFAN BUGIS Alias ONGEN
84 — 15
  • Dalampandangan Utilitarian bahwa Punishment is Justified either tomake the majority secure and thus happy or to maximize rightsprotection or both (Jeffrie G. Murphy and Jules L.
Pengadilan MAHKAMAH AGUNG TUN Pajak
Register : 08-12-2010 — Putus : 22-01-2013 — Upload : 23-10-2014
Putusan MAHKAMAH AGUNG Nomor 624 B/PK/PJK/2010
Tanggal 22 Januari 2013 — DIRJEN PAJAK VS PT. PERFEKTA NUSA;
46 — 24 — Berkekuatan Hukum Tetap
  • Putusan Nomor 624/B/PK/PJK/201038c Liam Ebrill, Michael Keen, JeanPaul Bodin and Victoria Summers,"The Modern VAT", Washington, DC, International Monetary Fund,2001, Halaman 20 21, menyatakan :"Under the "invoice credit" method, each trader charges output tax at thespecified rate on each sale and passes to the purchaser an invoiceshowing the amount of tax thus charged.
    Thus, in principle,invoice could be crosschecked to pick up any overstatement of creditentitlement."13 Bahwa dengan demikian, telah terbukti secara sah dan meyakinkanpertimbangan hukum Majelis Hakim Pengadilan Pajak dalam PutusanPengadilan Pajak Nomor : Put.21981/PP/M.X/99/2010 tanggal 08 Pebruari 2010telah mengabaikan asas hukum "/ex superior derogate legi inferior" dengandigunakannya Surat Direktur Jenderal Pajak Nomor : 55/PJ.32/1996 tanggal 29Maret 1996 yang jelas bertentangan dengan Pasal 13
Pengadilan MAHKAMAH AGUNG TUN Pajak
Putus : 21-02-2011 — Upload : 07-09-2011
Putusan MAHKAMAH AGUNG Nomor 120 B/PK/PJK/2010
Tanggal 21 Februari 2011 — PT. NESTLE INDONESIA VS DIREKTUR JENDERAL BEA DAN CUKAI
24 — 15 — Berkekuatan Hukum Tetap
  • Thus heading 19.01 inclucies,for example :(1) Preparations in powder orliquid from used as infantfood or for dietetic purposesand consisting of milk towhich secondary ingredients(e.g., cereal, groats, yeast)Hal. 11 dari 19 hal.Put. No. 120/B/PK/PJK/201012have been added ;(2) Milk preparations obtainedby replacing one or moreconstituents of milk (e.g.
Pengadilan PT SEMARANG Pidana Khusus Narkotika dan Psikotropika
Putus : 08-11-2016 — Upload : 17-04-2017
Putusan PT SEMARANG Nomor 282/Pid.Sus/2016/PT SMG
Tanggal 8 Nopember 2016 — HERRY KRISTIANTO Bin SUPARMO NARNO SUBROTO, dkk
28 — 11
  • Thus a distinctivefeature of responsive law is the search of implicit values in rulesand policies ... a more flexible interpreta tion that sees rules asbound to specific problems and contexts, and undertakes toidentify the values at stake in procedural protection ; k.
Pengadilan MAHKAMAH AGUNG TUN Pajak
Putus : 21-02-2011 — Upload : 27-10-2011
Putusan MAHKAMAH AGUNG Nomor 35/B/PK/PJK/2010
Tanggal 21 Februari 2011 — PT. NESTLE INDONESIA, ; DIREKTUR JENDERAL BEA DAN CUKAI,
22 — 12 — Berkekuatan Hukum Tetap
  • Thus heading 19.01 inclucies,for example(1) Preparations in powder orliquid from used as infantfood or for dietetic purposesHal. 11 dari 19 hal.Put. No. 35/B/PK/PJK/201012and consisting of milk towhich secondary ingredients(e.g., cereal, groats, yeast)have been added ;(2) Milk preparations obtainedby replacing one or moreconstituents of milk (e.g.
Pengadilan MAHKAMAH AGUNG TUN Pajak
Putus : 10-03-2011 — Upload : 21-12-2011
Putusan MAHKAMAH AGUNG Nomor 132/B/PK/PJK/2010
Tanggal 10 Maret 2011 —
15 — 8 — Berkekuatan Hukum Tetap
  • Thus heading 19.01 inclucies,for example :(1) Preparations in powder orliquid from used as infantfood or for dietetic purposesand consisting of milk towhich secondary ingredients(e.g., cereal, groats, yeast)have been added ;(2) Milk preparations obtainedby replacing one or moreconstituents of milk (e.g.
Pengadilan MAHKAMAH AGUNG TUN Pajak
Putus : 31-01-2011 — Upload : 22-12-2011
Putusan MAHKAMAH AGUNG Nomor 351/B/PK/PJK/2010
Tanggal 31 Januari 2011 — PT. NESTLE INDONESIA, vs DIREKTUR JENDERAL BEA DAN CUKAI,
21 — 12 — Berkekuatan Hukum Tetap
  • Thus heading 19.01 inclucies,Hal. 11 dari 20 hal. Put. No.Q51/R/PK/P.IK/ON1IN12for example :(1) Preparations in powder orliquid from used as infantfood or for dietetic purposesand consisting of milk towhich secondary ingredients(e.g., cereal, groats, yeast)have been added ;(2) Milk preparations obtainedby replacing one or moreconstituents of milk (e.g.
Pengadilan MAHKAMAH AGUNG TUN Partai Politik
Putus : 02-09-2010 — Upload : 13-04-2012
Putusan MAHKAMAH AGUNG Nomor 349/B/PK/PJK/2010
Tanggal 2 September 2010 — PT. NESTLE INDONESIA vs DIREKTUR JENDERAL BEA DAN CUKAI
92 — 30 — Berkekuatan Hukum Tetap
  • Thus heading 19.01 includes, forexample :(1). Preparations in powder or liquid from used as infant food or fordietetic purposes and consisting of milk to which secondaryingredients (e.g., cereal, groats, yeast) have been added ;(2).