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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
236 — 67 — Berkekuatan Hukum Tetap
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,
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
90 — 6
90 — 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 : 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,
21 — 9 — Berkekuatan Hukum Tetap
21 — 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 : 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 — 13 — Berkekuatan Hukum Tetap
32 — 13 — 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.
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
23 — 9 — Berkekuatan Hukum Tetap
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.
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 : 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 — 18 — Berkekuatan Hukum Tetap
30 — 18 — 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
117 — 43 — Berkekuatan Hukum Tetap
117 — 43 — 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 : 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
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
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
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
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
31 — 14 — Berkekuatan Hukum Tetap
31 — 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,
Thus,in principle, invoice could be crosschecked to pick up anyoverstatement of credit entitlement."
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.
Thus, in principle,invoice could be crosschecked to pick up any overstatement of creditentitlement."12.Bahwa dengan demikian, telah terbukti secara sah dan meyakinkan13.pertimbangan hukum Majelis Hakim Pengadilan Pajak dalam PutusanPengadilan Pajak Nomor : Put.21984/PP/M.X/99/2010 tanggal 08 Pebruari2010 telah mengabaikan asas hukum "lex superior derogate legi inferior"dengan digunakannya Surat Direktur Jenderal Pajak Nomor: 55/PJ.32/1996tanggal 29 Maret 1996 yang jelas bertentangan dengan Pasal
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
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,
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
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.
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
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.
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
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.
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
17 — 10 — Berkekuatan Hukum Tetap
Thus heading 19.01 inclucies, for example :Hal. 8 dari 20 hal. Put.
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
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.
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
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.
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
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.