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Pengadilan MAHKAMAH AGUNG TUN Pajak
Putus : 22-01-2013 — Upload : 17-12-2014
Putusan MAHKAMAH AGUNG Nomor 627/B/PK/PJK/2010
Tanggal 22 Januari 2013 — DIREKTUR JENDERAL PAJAK vs PT. PERFEKTA NUSA
32 — 14 — 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 om sales, is in turn ableto credit such payment of input tax on his ow purchases againstthe output tax charges on his sales,
    Liam Ebrill, Michael Keen, JeanPaul Bodin and Victoria Summers, "TheModern 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.
Pengadilan MAHKAMAH AGUNG TUN Pajak
Putus : 22-01-2013 — Upload : 23-10-2014
Putusan MAHKAMAH AGUNG Nomor 631/B/PK/PJK/2010
Tanggal 22 Januari 2013 — DIREKTUR JENDERAL PAJAK vs PT. PERFEKTA NUSA
26 — 17 — Berkekuatan Hukum Tetap
  • The law andregulations of each country lay down the forms of invoice, thetime limit for its issue, charges in invoices, and the use of creditnotes;To prevent a possible black market developing in the use of taxinvoices (which are a claim on the government, tantamount toprinting money and the classic way to evade VAT), requirementto give the name and address and reference of both seller andbuyer, as well as the other statutory details should be strictlyenforced";Michael Keen, JeanPaul Bodin and Victoria
Pengadilan PN MALANG Pidana Umum
Register : 14-07-2021 — Putus : 14-07-2021 — Upload : 06-08-2021
Putusan PN MALANG Nomor 101/Pid.C/2021/PN Mlg
Tanggal 14 Juli 2021 — Penyidik Atas Kuasa PU:
IDA FAODJI SH
Terdakwa:
Rizky Dewanata
45 — 10
  • Pertieis Cheetah Prone lies Tite cena 2 lah 2019 meenBre a keen, ee ween din pelinduagenmaya ad eeda p00 00000 fina natu fuel) aed ong perry: laBb.
Pengadilan PN MALANG Pidana Umum
Register : 14-07-2021 — Putus : 14-07-2021 — Upload : 06-08-2021
Putusan PN MALANG Nomor 99/Pid.C/2021/PN Mlg
Tanggal 14 Juli 2021 — Penyidik Atas Kuasa PU:
IDA FAODJI SH
Terdakwa:
Lastutik
45 — 17
  • Pertieis Cheetah Prone lies Tite cena 2 lah 2019 meenBre a keen, ee ween din pelinduagenmaya ad eeda p00 00000 fina natu fuel) aed ong perry: laBb.
Pengadilan PN MALANG Pidana Umum
Register : 14-07-2021 — Putus : 14-07-2021 — Upload : 06-08-2021
Putusan PN MALANG Nomor 96/Pid.C/2021/PN Mlg
Tanggal 14 Juli 2021 — Penyidik Atas Kuasa PU:
IDA FAODJI SH
Terdakwa:
Febbyo Pratomo
45 — 7
  • Pertieis Cheetah Prone lies Tite cena 2 lah 2019 meenBre a keen, ee ween din pelinduagenmaya ad eeda p00 00000 fina natu fuel) aed ong perry: laBb.
Pengadilan PN MALANG Pidana Umum
Register : 14-07-2021 — Putus : 14-07-2021 — Upload : 06-08-2021
Putusan PN MALANG Nomor 93/Pid.C/2021/PN Mlg
Tanggal 14 Juli 2021 — Penyidik Atas Kuasa PU:
IDA FAODJI SH
Terdakwa:
Jumar
60 — 4
  • Pertieis Cheetah Prone lies Tite cena 2 lah 2019 meenBre a keen, ee ween din pelinduagenmaya ad eeda p00 00000 fina natu fuel) aed ong perry: laBb.
Pengadilan MAHKAMAH AGUNG TUN Pajak
Putus : 14-02-2013 — Upload : 17-12-2014
Putusan MAHKAMAH AGUNG Nomor 634/B/PK/PJK/2010
Tanggal 14 Februari 2013 — DIREKTUR JENDERAL PAJAK vs PT. PERFEKTA NUSA
28 — 18 — 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 Ton his om sales, is in turn ableto credit such payment of input tax on his own purchasesagainst the output tax charges on his sales, remitting
Pengadilan PN MALANG Pidana Umum
Register : 14-07-2021 — Putus : 14-07-2021 — Upload : 06-08-2021
Putusan PN MALANG Nomor 102/Pid.C/2021/PN Mlg
Tanggal 14 Juli 2021 — Penyidik Atas Kuasa PU:
IDA FAODJI SH
Terdakwa:
Djumar
39 — 12
  • Pertieis Cheetah Prone lies Tite cena 2 lah 2019 meenBre a keen, ee ween din pelinduagenmaya ad eeda p00 00000 fina natu fuel) aed ong perry: laBb.
Pengadilan MAHKAMAH AGUNG TUN Pajak
Register : 08-12-2010 — Putus : 22-01-2013 — Upload : 12-12-2013
Putusan MAHKAMAH AGUNG Nomor 628 B/PK/PJK/2010
Tanggal 22 Januari 2013 — DIRJEN PAJAK VS PT. PERFEKTA NUSA;
30 — 17 — Berkekuatan Hukum Tetap
  • Liam Ebrill, Michael Keen, JeanPaul Bodin and VictoriaSummers, The Modern VAT, WaShington, DC,International Monetary Fund, 2001, Halaman 2021,menyatakan:Under the invoice credit method, each trader chargesoutput tax at the specified rate on each sale and passes tothe purchaser an invoice showng the amount of tax thuscharged. The purchaser, if subject to VA T on his own sales,is in turn able to credit such payment of input tax on his ownHalaman 42 dari 45 halaman.
Pengadilan PN KEBUMEN Pidana Umum Penggelapan
Register : 31-08-2015 — Putus : 15-10-2015 — Upload : 10-12-2015
Putusan PN KEBUMEN Nomor 218/Pid.B/2015/PN Kbm
Tanggal 15 Oktober 2015 — EKO MULISYARSO, Amd Bin MULKI
75 — 17
  • Gombong 18Ma15 BPKB Rp5a0000000495372033 RATMIYAH DesaTangadangn RT.004RW.008 SMay15 BPKB E NO Rp100000001618219 G34 SAHRI Keenggeran RT.006RW.002 Bandung Kebumen 12Ja5 BPKB K Rp4000000006544324135 SAHRIRULFA Kanaan RT008 RW009 Tarawinrgn = 9MalS = BPKB J Rp33000000kebumn 00829434.36 SAKIRUDINSPD Dk Keen RT001 RWO02 Soka Ponowano 17Decl4 BPKB H Rp45000000I Kebuman 10307390137 SALIYEM Guang lame RT3 RW2 Paehagn 6ax15 BPKB K Rp25000000Karangpayam Kebumen 0650437538 SAPTO Dk Legok RT.008 RW.007 Peagoan
    Tan RTO8SRWOBGendseki 8Dec14 BPKB A NO Rp50000000Keoumen 0969368 50 SUTARTO Sudageran RT.008 RW.004 2.Jari5 BPKB K Rp30000000Kulowinarngun Keoumen 0285811451 SUWANDI Klegenwonosari RT.002 RW.001 30cH3 BPKB J R.25000.000 Halaman 14 dari 83 Putusan Nomor 218/Pid.B/2015/PN.Kbm Klong Keoumen 0113946915a SYAIFUL WoluwonoRT.002 RW.008 Kirong 27.815 BPKB K Rp.40000000AMINUDN Keoumen 0648158353 TEDDY WonoyosoRTO02RW.005Bumreo 20Dec14 BPKB C NO Rp40000000TRIATIVAJA Keoumen 6795056 GNUGRAHA,SE54 TOHIRUN Dk Keen
Pengadilan MAHKAMAH AGUNG TUN Pajak
Putus : 07-12-2013 — Upload : 22-10-2014
Putusan MAHKAMAH AGUNG Nomor 640/B/PK/PJK/2010
Tanggal 7 Desember 2013 — DIREKTUR JENDERAL PAJAK vs PT. PERFEKTA NUSA
27 — 12 — Berkekuatan Hukum Tetap
  • 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 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 om sales, is in turn ableHalaman 39 dari 42 halaman.
Pengadilan MAHKAMAH AGUNG Pajak STP Bunga Penagihan
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
236 — 67 — 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,
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.
Pengadilan PN MALANG Pidana Umum
Register : 14-07-2021 — Putus : 14-07-2021 — Upload : 06-08-2021
Putusan PN MALANG Nomor 98/Pid.C/2021/PN Mlg
Tanggal 14 Juli 2021 — Penyidik Atas Kuasa PU:
IDA FAODJI SH
Terdakwa:
Vendy Setyawan
41 — 2
  • Pertieis Cheetah Prone lies Tite cena 2 lah 2019 meenBre a keen, ee ween din pelinduagenmaya ad eeda p00 00000 fina natu fuel) aed ong perry: laBb.
Pengadilan PN MALANG Pidana Umum
Register : 14-07-2021 — Putus : 14-07-2021 — Upload : 06-08-2021
Putusan PN MALANG Nomor 100/Pid.C/2021/PN Mlg
Tanggal 14 Juli 2021 — Penyidik Atas Kuasa PU:
IDA FAODJI SH
Terdakwa:
Yenny
47 — 12
  • Pertieis Cheetah Prone lies Tite cena 2 lah 2019 meenBre a keen, ee ween din pelinduagenmaya ad eeda p00 00000 fina natu fuel) aed ong perry: laBb.
Pengadilan PN MALANG Pidana Umum
Register : 14-07-2021 — Putus : 14-07-2021 — Upload : 06-08-2021
Putusan PN MALANG Nomor 97/Pid.C/2021/PN Mlg
Tanggal 14 Juli 2021 — Penyidik Atas Kuasa PU:
IDA FAODJI SH
Terdakwa:
Achmad Yunus
49 — 9
  • Pertieis Cheetah Prone lies Tite cena 2 lah 2019 meenBre a keen, ee ween din pelinduagenmaya ad eeda p00 00000 fina natu fuel) aed ong perry: laBb.
Pengadilan PN MALANG Pidana Umum
Register : 14-07-2021 — Putus : 14-07-2021 — Upload : 06-08-2021
Putusan PN MALANG Nomor 104/Pid.C/2021/PN Mlg
Tanggal 14 Juli 2021 — Penyidik Atas Kuasa PU:
IDA FAODJI SH
Terdakwa:
Ahmad Jabbar ibnu waliyo
35 — 3
  • Pertieis Cheetah Prone lies Tite cena 2 lah 2019 meenBre a keen, ee ween din pelinduagenmaya ad eeda p00 00000 fina natu fuel) aed ong perry: laBb.
Pengadilan PN MALANG Pidana Umum
Register : 14-07-2021 — Putus : 14-07-2021 — Upload : 06-08-2021
Putusan PN MALANG Nomor 105/Pid.C/2021/PN Mlg
Tanggal 14 Juli 2021 — Penyidik Atas Kuasa PU:
IDA FAODJI SH
Terdakwa:
Roviranto
41 — 11
  • Pertieis Cheetah Prone lies Tite cena 2 lah 2019 meenBre a keen, ee ween din pelinduagenmaya ad eeda p00 00000 fina natu fuel) aed ong perry: laBb.
Pengadilan PN MALANG Pidana Umum
Register : 14-07-2021 — Putus : 14-07-2021 — Upload : 06-08-2021
Putusan PN MALANG Nomor 95/Pid.C/2021/PN Mlg
Tanggal 14 Juli 2021 — Penyidik Atas Kuasa PU:
IDA FAODJI SH
Terdakwa:
Dimas Dwi Ardhana
45 — 3
  • Pertieis Cheetah Prone lies Tite cena 2 lah 2019 meenBre a keen, ee ween din pelinduagenmaya ad eeda p00 00000 fina natu fuel) aed ong perry: laBb.
Pengadilan PTUN MEDAN
Register : 17-12-2013 — Putus : 02-07-2014 — Upload : 17-02-2015
Putusan PTUN MEDAN Nomor 124/G/2013/PTUN-MDN
Tanggal 2 Juli 2014 —
40 — 21
  • (Bukti T2) ;3 Fotocopy Surat Keterangan Ahli Waris tanggal 31 Januari 2013Leen enn e keen EEE EE Ee Ee REED EEE EEE EEE EEE EEE EEE; EEE EEE E EE EE EEE EEE ES (Bukti T 3) ;4 Fotocopy Surat Pernyataan yang diperbuat oleh Dumaria Nainggolan tanggal10 Pebruari 2012 .......... ccc eee ccccc cece eens (Bukti T4) ;5 Fotocopy Surat Kementerian Hukum dan Ham tanggal 12 Pebruari 2012 ..arencccimies 64 4% OmMETAGR 8 # 2m ORRNERINTS 86 2s MERRIE x 8 x ermmemtnece ou 5 2 5 ommmamey el (Bukti T 5) ;6 Fotocopy