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Pengadilan MAHKAMAH AGUNG TUN
Register : 22-08-2019 — Putus : 24-10-2019 — Upload : 27-02-2020
Putusan MAHKAMAH AGUNG Nomor 491 K/TUN/2019
Tanggal 24 Oktober 2019 — NATANEL NADEAK, DK VS BUPATI KABUPATEN SAMOSIR DAN CHARMELINA T. SORMIN., DKK;
111 — 41 — Berkekuatan Hukum Tetap
  • This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.PUTUSANNomor 491 K/TUN/2019DEMI KEADILAN BERDASARKAN KETUHANAN YANG MAHA ESAMAHKAMAH AGUNGmemeriksa perkara tata usaha negara pada tingkat kasasi telah memutussebagai berikut dalam perkara:1.
    Putusan Nomor 491 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.1.CHARMELINA T. SORMIN, kewarganegaraanIndonesia, tempat tinggal di Jalan Rasamala II/42,RT/RW 008/009, Kelurahan Menteng Dalam,Kecamatan Tebet, Kota Administrasi Jakarta Selatan,Provinsi DKI Jakarta, pekerjaan Mengurus RumahTangga;2. ROBIN H.
    Putusan Nomor 491 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. Mewajibkan Tergugat untuk mencabut Surat Bupati Samosir Nomor108/2191/HK/V/2018 tertanggal 30 Mei 2018 perihal Jabatan TungganeHuta atau Panungganei Bukan Jabatan Pemerintahan;4.
    Putusan Nomor 491 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.undangundang, oleh karena itu permohonan kasasi tersebut secara formaldapat diterima;Menimbang, bahwa berdasarkan Memori Kasasi yang diterima padatanggal 1 Juli 2019, yang merupakan bagian tidak terpisahkan dari Putusanini, Pemohon Kasasi meminta agar:1.
    Putusan Nomor 491 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. Administrasi kasasi Rp 484.000,00Jumlah Rp 500.000,00Untuk SalinanMAHKAMAH AGUNG R.I.a.n. PaniteraPanitera Muda Tata Usaha Negara,H. ASHADI, S.H.NIP. 19540924 198403 1 001 Halaman 8 dari 7 halaman. Putusan Nomor 491 K/TUN/2019
Pengadilan MAHKAMAH AGUNG TUN Pajak
Putus : 02-12-2019 — Upload : 21-02-2020
Putusan MAHKAMAH AGUNG Nomor 4272/B/PK/Pjk/2019
Tanggal 2 Desember 2019 — PT GAPURA ANGKASA vs DIREKTUR JENDERAL PAJAK
40 — 23 — Berkekuatan Hukum Tetap
  • This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.PUTUSANNomor 4272/B/PK/Pjk/2019DEMI KEADILAN BERDASARKAN KETUHANAN YANG MAHA ESAMAHKAMAH AGUNGmemeriksa perkara pajak pada peninjauan kembali telah memutus dalamperkara:PT GAPURA ANGKASA, beralamat di Gedung DanperaLantai 1, 2, dan 3, Kota Baru Bandar Kemayoran, Blok B12,Kavling 8, Kemayoran, Jakarta Pusat 10610, yang diwakilioleh Rint Indrawati, jabatan Direktur;Pemohon Peninjauan
    Putusan Nomor 4272/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.Kavling 8, Kemayoran, Jakarta Pusat 10610, adalah tidak sesuaidengan ketentuan peraturan perundangundangan perpajakanyang berlaku, sehingga oleh karenanya batal demi hukum;3.3.
    Putusan Nomor 4272/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.UndangUndang Ketentuan Umum dan Tata Cara Perpajakan junctoPasal 23 UndangUndang Pajak Penghasilan;b.
    Putusan Nomor 4272/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.Dr. 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, dan Dr. Agus BudiSusilo, S.H., M.H., Panitera Pengganti tanpa dihadiri oleh para pihak.Anggota Majelis: Ketua Majelis,ttd. ttd.Dr. H. M.
    Putusan Nomor 4272/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 RIatas nama PaniteraPanitera Muda Tata Usaha Negara,H. Ashadi, S.H.NIP. : 19540924 198403 1 001 Halaman 8 dari 8 halaman. Putusan Nomor 4272/B/PK/Pjk/2019
Pengadilan MAHKAMAH AGUNG TUN Pajak
Register : 08-01-2020 — Putus : 30-01-2020 — Upload : 19-05-2020
Putusan MAHKAMAH AGUNG Nomor 62 B/PK/PJK/2020
Tanggal 30 Januari 2020 — DIREKTUR JENDERAL PAJAK VS PT. RESOURCES EQUIPMENT INDONESIA
91 — 32 — Berkekuatan Hukum Tetap
  • 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
Pengadilan MAHKAMAH AGUNG TUN Pajak
Putus : 13-02-2020 — Upload : 08-07-2020
Putusan MAHKAMAH AGUNG Nomor 277/B/PK/Pjk/2020
Tanggal 13 Februari 2020 — DIREKTUR JENDERAL PAJAK vs PT PERKEBUNAN MILANO
111 — 41 — Berkekuatan Hukum Tetap
  • This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.PUTUSANNomor 277/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 277/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 Oktober 2011 Nomor:00005/109/11/092/17 tanggal 30 Agustus 2017 ini dapat diterima dandikabulkan oleh Majelis Hakim Pengadilan Pajak, sehingga menjadi NIHIL;Menimbang, bahwa atas gugatan tersebut, Tergugat mengajukansurat tanggapan tanggal 23 Februari 2018
    Putusan Nomor 277/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 277/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,tid. tid.Prof.Dr. H.M. Hary Djatmiko, S.H., M.S. Prof.Dr. H. Supandi, S.H., M.Hum.tid.Dr. H. Yodi Martono Wahyunadi, S.H., M.H.Panitera Pengganti,ttd.Dr. Teguh Satya Bhakti, S.H.,M.H.Biayabiaya:1.
    Putusan Nomor 277/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.Jumlah Rp2.500.000,00 Untuk SalinanMAHKAMAH AGUNG RIa.n. PaniteraPanitera Muda Tata Usaha NegaraASHADI,S.HNIP. 195409241984031001 Halaman 9 dari 9 halaman. Putusan Nomor 277/B/PK/Pjk/2020
Pengadilan MAHKAMAH AGUNG TUN Pajak
Putus : 13-02-2020 — Upload : 07-07-2020
Putusan MAHKAMAH AGUNG Nomor 99/B/PK/Pjk/2020
Tanggal 13 Februari 2020 — PT RAJAWALI CITRAMASS vs. DIREKTUR JENDERAL PAJAK
53 — 18 — Berkekuatan Hukum Tetap
  • This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.PUTUSANNomor 99/B/PK/Pjk/2020DEMI KEADILAN BERDASARKAN KETUHANAN YANG MAHA ESAMAHKAMAH AGUNGmemeriksa perkara pajak pada peninjauan kembali telah memutus dalamperkara:PT RAJAWALI CITRAMASS, beralamat di Dusun Sidolegi Kabupaten Mojokerto, 61352, yang diwakili oleh SonnyNoermachsyah jabatan Direktur PT Rajawali Citramass;Pemohon Peninjauan Kembali;LawanDIREKTUR JENDERAL PAJAK, tempat
    Putusan Nomor 99/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.
    Putusan Nomor 99/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.materiel dan melandaskan prinsip substance over the form yang telahmemenuhi asas Ne Bis Vexan Rule sebagaimana yang telahmensyaratkan bahwa semua tindakan administrasi harus berdasarkanperaturan perundangundangan dan hukum.
    Putusan Nomor 99/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 PT RAJAWALI CITRAMASS;2.
    Putusan Nomor 99/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.Jumlah Rp2.50 0.000,00 Untuk SalinanMAHKAMAH AGUNG RIa.n. PaniteraPanitera Muda Tata Usaha Negara,ASHADI, SH. Halaman 7 dari 7 halaman. Putusan Nomor 99/B/PK/Pjk/2020
Pengadilan MAHKAMAH AGUNG TUN Pertanahan
Register : 01-10-2019 — Putus : 02-12-2019 — Upload : 04-03-2020
Putusan MAHKAMAH AGUNG Nomor 571 K/TUN/2019
Tanggal 2 Desember 2019 — SUPRIADI, SH VS I. EMILYA ZUCHRI., II. HAIDA ZUCHRI DAN I. KEPALA KANTOR PERTANAHAN KOTA BANDAR LAMPUNG., II. DIAN TIKA SARI;
56 — 18 — Berkekuatan Hukum Tetap
  • This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.PUTUSANNomor 571 K/TUN/2019DEMI KEADILAN BERDASARKAN KETUHANAN YANG MAHA ESAMAHKAMAH AGUNGmemeriksa perkara tata usaha negara pada tingkat kasasi telah memutussebagai berikut dalam perkara:SUPRIADI, S.H., kewarganegaraan Indonesia, tempattinggal di Jalan Terusan Pulau Bawean Nomor 63, LK.1RT.008, Kelurahan Sukarame, Kecamatan Sukarame, KotaBandar Lampung, pekerjaan Pegawai Negeri
    Putusan Nomor 571 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.ll.
    Putusan Nomor 571 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.Permohonan Penggugat II Intervensi:1. Mengabulkan gugatan Penggugat II Intervensi untuk seluruhnya;2. Menyatakan batal atau tidak sah Sertipikat Hak Milik Nomor14285/Sukabumi, Kelurahan Sukabumi, Kecamatan Sukabumi, KotaBandar Lampung, Prov. Lampung, tanggal 25 Juli 2018, Surat UkurNomor 1138/Sukabumi/2018, luas 336 M?
    Putusan Nomor 571 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 sesudah putusan terakhir ini diberitahukankepada Pemohon Kasasi pada tanggal 19 Juli 2019, kemudian terhadapnyaoleh Pemohon Kasasi diajukan permohonan kasasi secara lisan padatanggal 31 Juli 2019, permohonan tersebut diikuti dengan Memori Kasasiyang memuat alasanalasan yang diterima di Kepaniteraan Pengadilan TataUsaha Negara Bandar
    Putusan Nomor 571 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.Dr. H. Yosran, S.H., M.Hum.Panitera Pengganti,ttd/.Joko A. Sugianto, S.H.Biayabiaya:1. Meterai Rp 6.000,002. Redaksi Rp 10.000,003. Administrasi Kasasi Rp 484.000,00Jumlah Rp 500.000,00Untuk SalinanMAHKAMAH AGUNG R.I.a.n. PaniteraPanitera Muda Tata Usaha Negara(H. ASHADI, S.H.)NIP. 19540924 198403 1 001Halaman 7 dari 7 halaman.
Pengadilan MAHKAMAH AGUNG TUN Hak Uji Materiil
Register : 24-05-2019 — Putus : 26-09-2019 — Upload : 27-02-2020
Putusan MAHKAMAH AGUNG Nomor 48 P/HUM/2019
Tanggal 26 September 2019 — INDONESIA HALAL WATCH VS PRESIDEN RI;
427 — 551 — Berkekuatan Hukum Tetap
  • Putusan Nomor 48 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.18.
    Putusan Nomor 48 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.26.
    Putusan Nomor 48 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.38.
    Putusan Nomor 48 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.10.
    Putusan Nomor 48 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.c.
Pengadilan MAHKAMAH AGUNG TUN Hak Uji Materiil
Register : 02-09-2019 — Putus : 24-10-2019 — Upload : 20-02-2020
Putusan MAHKAMAH AGUNG Nomor 66 P/HUM/2019
Tanggal 24 Oktober 2019 — 1. AZAS TIGOR NAINGGOLAN, SH., M.Si., M.H., 2. ARI SUBAGIO WIBOWO VS PRESIDEN RI;
171 — 66 — Berkekuatan Hukum Tetap
  • 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.
Pengadilan MAHKAMAH AGUNG TUN Pajak
Register : 08-01-2020 — Putus : 13-02-2020 — Upload : 19-05-2020
Putusan MAHKAMAH AGUNG Nomor 66 B/PK/PJK/2020
Tanggal 13 Februari 2020 — DIREKTUR JENDERAL PAJAK VS PT. MIZUSHIMA METAL WORKS INDONESIA
100 — 37 — Berkekuatan Hukum Tetap
  • This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.PUTUSANNomor 66/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 66/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.No. Uraian Wajib Pajak1 Dasar Pengenaan Pajaka.
    Putusan Nomor 66/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 NomorPUT001112.16/2018/PP/M.VB Tahun 2019 tanggal 26 Maret 2019terkait sengketa a quo, karena Putusan Pengadilan tersebut telah dibuattidakberdasarkan fakta hukum dan bertentangan dengan ketentuanperaturan perundangundangan perpajakan yang berlaku;3.
    Putusan Nomor 66/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.Pasal 1 angka 23, Pasal 4 ayat (1), Pasal 13 ayat (5) dan Pasal 16FUndangUndang Pajak Pertambahan Nilai;b.
    Putusan Nomor 66/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.1. Menolak permohonan peninjauan kembali dari Pemohon PeninjauanKembali DIREKTUR JENDERAL PAJAK;2.
Pengadilan MAHKAMAH AGUNG Pajak Pajak Penghasilan BadanPPhBd
Putus : 02-12-2019 — Upload : 20-02-2020
Putusan MAHKAMAH AGUNG Nomor 4326/B/PK/Pjk/2019
Tanggal 2 Desember 2019 — DIREKTUR JENDERAL PAJAK VS PT HERO SUPERMARKET,Tbk
326 — 288 — Berkekuatan Hukum Tetap
  • 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
Pengadilan MAHKAMAH AGUNG TUN Pajak
Putus : 06-12-2019 — Upload : 19-02-2020
Putusan MAHKAMAH AGUNG Nomor 4439 B/PK/PJK/2019
Tanggal 6 Desember 2019 — PT. CONBLOC INDOTAMA SURYA VS DIREKTUR JENDERAL PAJAK;
33 — 20 — Berkekuatan Hukum Tetap
  • 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
Pengadilan MAHKAMAH AGUNG TUN Pajak
Putus : 13-02-2020 — Upload : 03-12-2020
Putusan MAHKAMAH AGUNG Nomor 308/B/PK/Pjk/2020
Tanggal 13 Februari 2020 — DIREKTUR JENDERAL PAJAK vs PT BICCON AGRO MAKMUR
138 — 43 — Berkekuatan Hukum Tetap
  • 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
Pengadilan MAHKAMAH AGUNG TUN Pajak
Putus : 11-12-2019 — Upload : 20-02-2020
Putusan MAHKAMAH AGUNG Nomor 4238/B/PK/Pjk/2019
Tanggal 11 Desember 2019 — PT INDONESIA ASAHAN ALUMINIUM (PERSERO) vs GUBERNUR PROVINSI SUMATERA UTARA
48 — 24 — Berkekuatan Hukum Tetap
  • 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
Pengadilan MAHKAMAH AGUNG TUN Pajak
Putus : 06-12-2019 — Upload : 19-02-2020
Putusan MAHKAMAH AGUNG Nomor 4126/B/PK/Pjk/2019
Tanggal 6 Desember 2019 — PT YCH INDONESIA vs DIREKTUR JENDERAL PAJAK
69 — 24 — Berkekuatan Hukum Tetap
  • This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.PUTUSANNomor 4126/B/PK/Pjk/2019DEMI KEADILAN BERDASARKAN KETUHANAN YANG MAHA ESAMAHKAMAH AGUNGmemeriksa perkara pajak pada peninjauan kembali telah memutus dalamperkara:PT YCH INDONESIA, beralamat di Jalan Raya KalimalangKM 2, RT.2 RW. 7, Cikedaan, Sukadanau, Cikarang Barat,Bekasi, Jawa Barat;Pemohon Peninjauan Kembali ;LawanDIREKTUR JENDERAL PAJAK, tempat kedudukan di JalanGatot
    Putusan Nomor 4126/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 4126/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 No PUT90205/PP/M.IIIB/15/2017 tanggal 12 Desember 2017 karena telah dibuat bertentangandengan fakta dan ketentuan peraturan perundangundangan perpajakanyang berlaku;3.
    Putusan Nomor 4126/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.Pasal 4 ayat (1) dan Pasal 6 ayat (1) UndangUndang PajakPenghasilan;b.
    Putusan Nomor 4126/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 permusyawaratanMajelis Hakim pada hari Jumat, tanggal 6 Desember 2019,oleh Prof. Dr. H.
Pengadilan MAHKAMAH AGUNG TUN Pajak
Putus : 30-01-2020 — Upload : 19-02-2020
Putusan MAHKAMAH AGUNG Nomor 509/B/PK/Pjk/2020
Tanggal 30 Januari 2020 — PT ALASINDO MAKMUR vs. DIREKTUR JENDERAL BEA DAN CUKAI
58 — 18 — Berkekuatan Hukum Tetap
  • Putusan Nomor 509 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.4.
    Putusan Nomor 509 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.
    Putusan Nomor 509 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.
    Putusan Nomor 509 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.7.
    Putusan Nomor 509 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.
Pengadilan MAHKAMAH AGUNG TUN Pajak
Putus : 06-12-2019 — Upload : 19-02-2020
Putusan MAHKAMAH AGUNG Nomor 4122/B/PK/Pjk/2019
Tanggal 6 Desember 2019 — DIREKTUR JENDERAL PAJAK vs PT MOPOLI RAYA
51 — 33 — Berkekuatan Hukum Tetap
  • Putusan Nomor 4122/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.1. Jumlah pajak yang terutang menurut perhitungan Wajib Pajak sebesarRpO, (NIHIL);2.
    Putusan Nomor 4122/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.Kampung Perkebunan, Gedung Biara Baru, Seruway Kab. AcehTamiang 24473, Jalan Sunggal nomor 91/103 Tanjung Rejo MedanSunggal, Medan, adalah telah sesuai dengan ketentuan peraturanperundangundangan perpajakan yang berlaku sehingga olehkarenanya telah sah dan berkekuatan hukum;3.3.
    Putusan Nomor 4122/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.DPP PPN Tidak Dipungut.
    Putusan Nomor 4122/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.a. Ekspor Rp 0b. Penyerahan yang PPNnya Harus Dipungut Sendiri Rp 38.437.690.810c. Penyerahan yang PPNnya dipungut Pemungut PPN Rp 0d. Penyerahan yang PPNnya tidak Dipungut Rp 12.482.620.000e. Penyerahan yang dibebaskan dari pengenaan PPN Rp 0f.
    Putusan Nomor 4122/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.1. Meterai Rp 6.000,002. Redaksi Rp 10.000,00 Untuk Salinan3. Administrasi PK Rp2.484.000,00 MAHKAMAH AGUNG RIJumlah Rp2.500.000,00 a.n. PaniteraPanitera Muda Tata Usaha NegaraASHADI,S.HNIP. 195409241984031001 Halaman 10 dari 10 halaman. Putusan Nomor 4122/B/PK/Pjk/2019
Pengadilan MAHKAMAH AGUNG TUN Pajak
Putus : 11-12-2019 — Upload : 20-02-2020
Putusan MAHKAMAH AGUNG Nomor 4134/B/PK/Pjk/2019
Tanggal 11 Desember 2019 — PT ALASINDO MAKMUR vs DIREKTUR JENDERAL BEA DAN CUKAI
49 — 19 — Berkekuatan Hukum Tetap
  • Putusan Nomor 4134/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.cementing atau proses semacam itu diklasifikasikan pada pos64.01;ii.
    Putusan Nomor 4134/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.A.
    Putusan Nomor 4134/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 4134/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 22 dari 22 halaman. Putusan Nomor 4134/B/PK/Pjk/2019
Pengadilan MAHKAMAH AGUNG TUN Pajak
Putus : 02-12-2019 — Upload : 21-02-2020
Putusan MAHKAMAH AGUNG Nomor 4072/B/PK/Pjk/2019
Tanggal 2 Desember 2019 — DIREKTUR JENDERAL PAJAK vs. PT CIMB NIAGA AUTO FINANCE (d/h PT KENCANA INTERNUSA ARTHA FINANCE)
45 — 16 — Berkekuatan Hukum Tetap
  • This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.PUTUSANNomor 4072/B/PK/Pjk/2019DEMI KEADILAN BERDASARKAN KETUHANAN YANG MAHA ESAMAHKAMAH AGUNGmemeriksa perkara pajak pada peninjauan kembali telah memutusdalam perkara:DIREKTUR JENDERAL PAJAK, tempat kedudukan diJalan Jenderal Gatot Subroto, Nomor 4042, Jakarta,12190;Dalam hal ini diwakili oleh kuasa Teguh Budiharto,jabatan Direktur Keberatan dan Banding, DirektoratJenderal Pajak
    Putusan Nomor 4072/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.Menimbang, bahwa berdasarkan suratsurat yang bersangkutan,ternyata Pemohon Peninjauan Kembali telah mengajukan permohonanpeninjauan kembali terhadap Putusan Pengadilan Pajak Nomor PUT110788.15/2012/PP/M.IVA Tahun 2018 tanggal 28 Agustus 2018, yangtelan berkekuatan hukum tetap, dalam perkaranya melawan TermohonPeninjauan Kembali dengan petitum banding
    Putusan Nomor 4072/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.28, Jalan Iskandarsyah Raya Nomor 1A, Kebayoran Baru,Jakarta Selatan 12160 (d/h Jalan R.S.
    Putusan Nomor 4072/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.a.Bahwa alasanalasan permohonan Pemohon Peninjauan Kembalidalam perkara a quo yaitu Koreksi Positif Penghasilan Neto TahunPajak 2012 sebesar Rp9.739.161.814,00; yang terdiri atas:1. Koreksi Penyesuaian Fiskal Positif berupa Pembentukan DanaCadangan Bad Debt ExpenseCF sebesar Rp9.129.372.814,00:2.
    Putusan Nomor 4072/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 RIatas nama PaniteraPanitera Muda Tata Usaha Negara,H. Ashadi, S.H.NIP. : 19540924 198403 1 001 Halaman 10 dari 10 halaman. Putusan Nomor 4072/B/PK/Pjk/2019
Pengadilan MAHKAMAH AGUNG TUN Pajak
Putus : 02-12-2019 — Upload : 20-02-2020
Putusan MAHKAMAH AGUNG Nomor 4158/B/PK/Pjk/2019
Tanggal 2 Desember 2019 — DIREKTUR JENDERAL PAJAK vs PT GAMELOFT INDONESIA
80 — 62 — Berkekuatan Hukum Tetap
  • Putusan Nomor 4158/ 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.
    Putusan Nomor 4158/ 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.
    Putusan Nomor 4158/ 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.sehingga pada tahun 2013, Pemohon Banding sekarang TermohonPeninjauan Kembali memiliki ROTC/NCPM sebesar 5%.
    Putusan Nomor 4158/ 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.RPenghasilan Kena Pajak 11.644.344.926,00 pR 2.911.086.000,00Pajak Penghasilan (PPh) Terutang 3. . RKredit Pajak 5 2.143.129.346,00RPPh Kurang Bayar 5 767.956.654,00Sanksi Administrasi :RBunga Pasal 13 ayat (2) KUP 0 368.619.194,00; .
    Putusan Nomor 4158/ 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.MAHKAMAH AGUNG RI.a.n. PaniteraPanitera Muda Tata Usaha NegaraH. ASHADI, SH.NIP. : 19540924 198403 1 001Halaman 10 dari 10 halaman. Putusan Nomor 4158/ B/PK/Pjk/2019
Pengadilan MAHKAMAH AGUNG Pajak Pajak Pertambahan NilaiPPN
Putus : 02-12-2019 — Upload : 20-02-2020
Putusan MAHKAMAH AGUNG Nomor 4392/B/PK/Pjk/2019
Tanggal 2 Desember 2019 — DIREKTUR JENDERAL PAJAK VS PT AVERY DENNISON PACKAGING INDONESIA
325 — 77 — Berkekuatan Hukum Tetap
  • This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.PUTUSANNomor 4392/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;Dalam hal ini diwakili oleh kuasa Teguh Budiharto,kewarganegaraan Indonesia, jabatan Direktur Keberatan danBanding Direktorat
    Putusan Nomor 4392/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 4392/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.dengan ketentuan peraturan perundangundangan perpajakanyang berlaku sehingga oleh karenanya telah sah dan berkekuatanhukum;3.3.
    Putusan Nomor 4392/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.Anggota Majelis: Ketua Majelis,ttd. ttd.Dr. H. M. Hary Djatmiko, S.H., M.S. Dr. H. Yulius, S.H., M.H.Anggota Majelis:ttd.Dr. Yosran, S.H., M.Hum.Panitera Pengganti,tid.Dewi Eliza Kusumaningrum, S.H., M.H.Biayabiaya:1. Meterai Rp 6.000,002. Redaksi Rp 10.000,003.
    Putusan Nomor 4392/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 9 halaman. Putusan Nomor 4392/B/PK/Pjk/2019