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Urut Berdasarkan
Putus : 22-01-2013 — Upload : 17-12-2014
Putusan MAHKAMAH AGUNG Nomor 626/B/PK/PJK/2010 Tanggal 22 Januari 2013 — DIREKTUR JENDERAL PAJAK vs PT. PERFEKTA NUSA
240 — 71 — Berkekuatan Hukum Tetap
240 — 71 — Berkekuatan Hukum Tetap
Liam Ebrill, Michael Keen, JeanPaul Bodin and VictoriaSummers, "The Modern VAT", Washington, DC, InternationalMonetary Fund, 2001, Halaman 20 21, menyatakan :"Under the "invoice credit" method, each trader charges outputtax at the specified rate on each sale and passes to thepurchaser an invoice showng the amount of tax thus charged.The purchaser, if subject to VA T on his own sales, is in turn ableto credit such payment of input tax on his ow purchases againstthe output tax charges on his sales,
Thus,in principle, invoice could be crosschecked to pick up anyoverstatement of credit entitlement."13.
Register : 25-09-2015 — Putus : 07-07-2015 — Upload : 18-08-2015
Putusan PN SIBOLGA Nomor 26/PDT.G/2014/PN Sbg Tanggal 7 Juli 2015 — MUSLINA TANJUNG, DKK VS SITI AISYAH PAKPAHAN / Isteri dari almarhum HARAPAN SIMAMORA, DKK
97 — 6
97 — 6
;thus .. . , oleh karena itu adalah patut dan wajar menurut hukum untukmenyatakan : SURAT PELEPASAN HAK DENGAN GANTI RUGI dengan Nomor : 311 / SPHGR/ CSB/ VI/ 1997 tertanggal 26 Juni 1997, SURAT PELEPASAN HAK DENGAN GANTI RUGI dengan Nomor : 492 / SPHGR/ CSB/ VIII/ 2001 tertanggal 8 Agustus 2001, SURAT PELEPASAN HAK DENGAN GANTI RUGI dengan Nomor : 550 / SPHGR/ CSB/ VIII/ 1997 tertanggal 18 Agustus 1997. ;adalah sah dan berkekuatan hukum.
;Bahwa berdasarkan uraianuraian diatas nampaklah secara jelas bahwaTERGUGAT I, Il dan TERGUGAT III telah melakukan perbuatan / tindakan melawanatau melanggar hukum ( onrechmatige daad ), thus ..., oleh karena itu adalah wajardan patut menurut hukum menyatakan TERGUGAT I, II dan TERGUGAT III telahterbukti melakukan perbuatan / tindakan melawan atau melanggar hukum( onrechmatige daad ).
Putus : 26-04-2010 — Upload : 22-12-2010
Putusan MAHKAMAH AGUNG Nomor 327 B/PK/PJK/2009 Tanggal 26 April 2010 — P.T. NESTLE INDONESIA, ; DIREKTUR JENDERAL BEA DAN CUKAI,
30 — 21 — Berkekuatan Hukum Tetap
30 — 21 — 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 suatuproduk dapat diklasifikasikan HS No.1901.10.29.00
Putus : 29-11-2016 — Upload : 18-04-2017
Putusan MAHKAMAH AGUNG Nomor 2566 K/Pdt/2016 Tanggal 29 Nopember 2016 — Hi ANDI SYAHRUDDIN (almarhum) vs 1. PEMERINTAH R.I. cq DEPARTEMEN KEUANGAN R.I. cq BADAN URUSAN PIUTANG dan LELANG NEGARA, KANTOR PEJABAT LELANG Klas 2 LUWUK, sekarang berkantor di Kantor Pelayanan Kekayaan Negara dan Lelang (KPKNL) Palu, dkk
119 — 47 — Berkekuatan Hukum Tetap
119 — 47 — Berkekuatan Hukum Tetap
Thus a distinctive feature of responsive law is the search of implicitvalues in rules and policies ... a more flexible interpretation that sees rules asbound to specific problems and contexts, and undertakes to identify the values atstake in procedural protection;24 Bahwa telah banyak putusan Pengadilan atau Yurisprudensi atau himbauanuntuk mendobrak kepastian hukum demi mewujudkan keadilan, antara lain:a Putusan Mahkamah Konstitusi tentang Uji Materi Pasal 268 ayat (3) UU Nomor8 Tahun 1981 yang
Putus : 21-02-2011 — Upload : 19-12-2011
Putusan MAHKAMAH AGUNG Nomor 446/B/PK/PJK/2009 Tanggal 21 Februari 2011 — PT. NESTLE INDONESIA,; VS DIREKTUR JENDERAL BEA DAN CUKAI ;
32 — 14 — Berkekuatan Hukum Tetap
32 — 14 — 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. 446/B/PK/PJK/200912and 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.
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
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.
Putus : 21-02-2011 — Upload : 27-10-2011
Putusan MAHKAMAH AGUNG Nomor 34/B/PK/PJK/2010 Tanggal 21 Februari 2011 — PT. NESTLE INDONESIA, ; DIREKTUR JENDERAL BEA DAN CUKAI,
24 — 8 — Berkekuatan Hukum Tetap
24 — 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.
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
25 — 10 — Berkekuatan Hukum Tetap
25 — 10 — 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.
Putus : 13-12-2010 — Upload : 21-12-2011
Putusan MAHKAMAH AGUNG Nomor 247/B/PK/PJK/2010 Tanggal 13 Desember 2010 — PT. NESTLE INDONESIA, vs DIREKTUR JENDERAL BEA DAN CUKAI,
24 — 9 — Berkekuatan Hukum Tetap
24 — 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.
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
25 — 16 — Berkekuatan Hukum Tetap
25 — 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)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.
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 — 14 — Berkekuatan Hukum Tetap
22 — 14 — 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.
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
29 — 15
29 — 15
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.
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,
16 — 7 — Berkekuatan Hukum Tetap
16 — 7 — 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.
Upload : 22-12-2010
Putusan MAHKAMAH AGUNG Nomor 317 B/PK/PJK/2009 PT. NESTLE INDONESIA; DIRJEN BEA DAN CUKAI
34 — 20 — Berkekuatan Hukum Tetap
34 — 20 — 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,
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 — 13 — Berkekuatan Hukum Tetap
26 — 13 — 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
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 — 28 — Berkekuatan Hukum Tetap
39 — 28 — 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
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
86 — 16
Terbanding/Terdakwa : IRFAN BUGIS Alias ONGEN
86 — 16
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.
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 — 16 — Berkekuatan Hukum Tetap
36 — 16 — 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
Putus : 22-01-2013 — Upload : 27-12-2019
Putusan MAHKAMAH AGUNG Nomor 635 B/PK/PJK/2010 Tanggal 22 Januari 2013 — DIREKTUR JENDERAL PAJAK vs PT. PERFEKTA NUSA;
71 — 149 — Berkekuatan Hukum Tetap
71 — 149 — 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.21991/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
Register : 08-12-2010 — Putus : 20-04-2011 — Upload : 12-12-2013
Putusan MAHKAMAH AGUNG Nomor 633 B/PK/PJK/2010 Tanggal 20 April 2011 — DIRJEN PAJAK VS PT. PERFEKTA NUSA;
33 — 15 — Berkekuatan Hukum Tetap
33 — 15 — Berkekuatan Hukum Tetap
money and theclassic way to evade VAT), requirement to give the name andaddress and reference of both seller and buyer, as well as theother statutory details should be strictly enforced; Liam Ebrill, Michael Keen, JeanPaul Bodin and VictoriaSummers, The Modern VAT, Washington, DC,International Monetary Fund, 2001, Halaman 20 21,menyatakan:Under the "invoice credit method, each trader chargesoutput tax at the specified rate on each sale and passes to thepurchaser an invoice showing the amount of tax thus
Thus, in principle, invoice could be crosschecked topick up any overstatement of credit entitlement; 4113.14.Bahwa dengan demikian, telah terbukti secara sah dan menyakinkanpertimbangan hukum Majelis Hakim Pengadilan Pajak dalam PutusanPengadilan Pajak Nomor Put.21980/PP/ M.X/99/2010 tanggal 08Februari 2010 telah mengabaikan asas hukum lex superior derogatelegi inferior dengan digunakannya Surat Direktur Jenderal PajakNomor 55/PJ.32/1996 tanggal 29 Maret 1996 yang jelas bertentangandengan Pasal 13