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TUN / Pajak

Judicial Review

Supreme Court

312 B/PK/PJK/2019

Putusan MAHKAMAH AGUNG Nomor 312 B/PK/PJK/2019

Case Information

Court: Mahkamah Agung

Classification: / Pajak

Verdict date: 14 February 2019

Court Officials

Main Judge: DR. H. Supandi, SH., M.Hum

Judges: DR.HM. Hary Djatmiko, SH., M.S. ; Dr. Yosran, SH., M.Hum

Clerk: Muhammad Usahawan, SH

Parties / Pihak

Plaintiffs / Applicants (1)

Filing or appealing side

Applicant (1)

P

PT. ASURANSI JIWA MANULIFE INDONESIA

Gd. Sampoerna Strategic North Tower Lt. Gf & South Tower Lt. 3-14, Jl. Jend. Sudirman Kav. 45

Also in 92 other cases

1282/B/PK/PJK/2016 (5 December 2016) — Mahkamah Agung
111/Pdt.G/2017/PN JKT.SEL (2 November 2017) — PN Jakarta Selatan
375/Pdt.Sus-PHI/2018/PN.Jkt.Pst. (5 September 2019) — PN Jakarta Pusat
1252/B/PK/PJK/2016 (23 November 2016) — Mahkamah Agung
622/Pdt.Sus-BPSK/2016/PN Mdn (26 April 2017) — PN Medan
25 K/Pdt.Sus-PHI/2020 (4 February 2020) — Mahkamah Agung

Decision / Putusan

TOLAK PK

213/Pdt.G/2011/PN.Jkt-Sel (7 December 2011) — PN Jakarta Selatan

1606/B/PK/Pjk/2019 (17 June 2019) — Mahkamah Agung

183/B/PK/Pjk/2019 (14 February 2019) — Mahkamah Agung

1253/B/PK/PJK/2016 (23 November 2016) — Mahkamah Agung

1318 K/Pdt/2019 (17 June 2019) — Mahkamah Agung

755/Pdt.G/2019/PN Jkt.Brt (16 June 2020) — PN Jakarta Barat

341/Pdt.G/2018/PN JKT.SEL (14 November 2018) — PN Jakarta Selatan

161/B/PK/Pjk/2019 (11 February 2019) — Mahkamah Agung

1247/B/PK/PJK/2016 (23 November 2016) — Mahkamah Agung

28 PK/Pdt.Sus-PHI/2019 (20 February 2019) — Mahkamah Agung

184/B/PK/Pjk/2019 (14 February 2019) — Mahkamah Agung

1249/B/PK/PJK/2016 (23 November 2016) — Mahkamah Agung

1246/B/PK/PJK/2016 (23 November 2016) — Mahkamah Agung

930 K/Pdt/2019 (21 May 2019) — Mahkamah Agung

936/Pdt.G/2018/PN Jkt.Brt (28 August 2019) — PN Jakarta Barat

185/B/PK/Pjk/2019 (14 February 2019) — Mahkamah Agung

1251/B/PK/PJK/2016 (23 November 2016) — Mahkamah Agung

159/B/PK/Pjk/2019 (14 February 2019) — Mahkamah Agung

252/PDT/2019/PT DKI (23 May 2019) — PT Jakarta

160/B/PK/Pjk/2019 (14 February 2019) — Mahkamah Agung

1248/B/PK/PJK/2016 (23 November 2016) — Mahkamah Agung

1245/B/PK/PJK/2016 (23 November 2016) — Mahkamah Agung

158/B/PK/Pjk/2019 (14 February 2019) — Mahkamah Agung

193/Pdt.Sus-PHI/2017/PN Jkt.Pst (20 September 2017) — PN Jakarta Pusat

162/B/PK/Pjk/2019 (11 February 2019) — Mahkamah Agung

164/B/PK/Pjk/2019 (11 February 2019) — Mahkamah Agung

1605/B/PK/Pjk/2019 (17 June 2019) — Mahkamah Agung

711/PDT/2020/PT DKI (24 February 2021) — PT Jakarta

2616/B/PK/Pjk/2020 (23 November 2020) — Mahkamah Agung

28/Pdt.G/2020/PN JKT.SEL (24 August 2020) — PN Jakarta Selatan

154/Pdt.Sus-BPSK/2022/PN Mdn (19 April 2022) — PN Medan

155/Pdt.Sus-BPSK/2022/PN Mdn (27 April 2022) — PN Medan

156/Pdt.Sus-BPSK/2022/PN Mdn (8 June 2022) — PN Medan

800 B/PK/PJK/2022 (6 April 2022) — Mahkamah Agung

552 K/Pdt/2022 (21 March 2022) — Mahkamah Agung

335/Pdt.G/2022/PN JKT.SEL (23 August 2022) — PN Jakarta Selatan

12/Pdt.G/2022/PN Gto (19 August 2022) — PN Gorontalo

135/Pdt.G/2022/PN JKT.SEL (12 September 2022) — PN Jakarta Selatan

96/Pdt.G/2022/PN Plg (14 September 2022) — PN Palembang

243/Pdt.G/2022/PN Mdn (6 October 2022) — PN Medan

41/PDT/2022/PT GTO (27 October 2022) — PT Gorontalo

139/Pdt.Sus-PHI/2022/PN Sby (22 November 2022) — PN Surabaya

242/PDT/2018/PT DKI (25 June 2018) — PT Jakarta

702/Pdt.G/2022/PN JKT.SEL (3 January 2023) — PN Jakarta Selatan

15/Pdt/2023/PT MDN (15 February 2023) — PT Medan

40/Pdt.G/2022/PN Stb (2 March 2023) — PN Stabat

47/Pdt.G/2022/PN Srh (2 March 2023) — PN Sei Rampah

214/Pdt.G/2022/PN Lbp (27 March 2023) — PN Lubuk Pakam

125 K/Pdt.Sus-BPSK/2023 (25 January 2023) — Mahkamah Agung

792/Pdt.G/2022/PN JKT.SEL (8 May 2023) — PN Jakarta Selatan

143/Pdt.G/2023/PN JKT.SEL (11 May 2023) — PN Jakarta Selatan

291/PDT/2023/PT DKI (30 May 2023) — PT Jakarta

126 K/Pdt.Sus-BPSK/2023 (25 January 2023) — Mahkamah Agung

309/Pdt/2023/PT MDN (19 June 2023) — PT Medan

298/Pdt/2023/PT MDN (17 July 2023) — PT Medan

1867 K/Pdt.Sus-BPSK/2022 (30 December 2022) — Mahkamah Agung

62/Pdt.Sus-PHI/2023/PN Jkt.Pst (29 August 2023) — PN Jakarta Pusat

907/PDT/2023/PT DKI (25 September 2023) — PT Jakarta

783/PDT/2023/PT DKI (26 September 2023) — PT Jakarta

909 K/Pdt.Sus-PHI/2023 (16 August 2023) — Mahkamah Agung

447/Pdt.G/2023/PN Jkt.Utr (6 December 2023) — PN Jakarta Utara

677/PDT/2023/PT MDN (3 January 2024) — PT Medan

257/Pdt.G/2023/PN Mdn (24 October 2023) — PN Medan

983/Pdt.G/2023/PN Jkt.Brt (27 February 2024) — PN Jakarta Barat

939/Pdt.G/2023/PN Mdn (23 January 2024) — PN Medan

893/Pdt.G/2024/PN JKT.SEL (14 November 2024) — PN Jakarta Selatan

386/Pdt.G/2024/PN JKT.SEL (13 January 2025) — PN Jakarta Selatan

16 K/Pdt/2025 (23 January 2025) — Mahkamah Agung

4943 K/Pdt/2024 (28 November 2024) — Mahkamah Agung

6088 K/Pdt/2024 (16 December 2024) — Mahkamah Agung

15/Pdt.G/2024/PN Pbm (30 April 2025) — PN Prabumulih

487/PDT/2025/PT DKI (6 May 2025) — PT Jakarta

23/Pdt.G.S/2025/PN Mdn (28 May 2025) — PN Medan

52/PDT/2025/PT PLG (25 June 2025) — PT Palembang

548/Pdt.G/2025/PN Mdn (26 August 2025) — PN Medan

61/Pdt.G/2025/PN Btm (23 September 2025) — PN Batam

69/Pdt.G/2025/PN Rap (24 September 2025) — PN Rantau Prapat

68/PDT/2025/PT TPG (27 November 2025) — PT Kepulauan Riau

982/Pdt.G/2025/PN JKT.SEL (2 December 2025) — PN Jakarta Selatan

143/Pdt.G/2025/PN Rap (19 January 2026) — PN Rantau Prapat

3685 B/PK/Pjk/2025 (8 September 2025) — Mahkamah Agung

142/PDT/2026/PT DKI (26 February 2026) — PT Jakarta

141/PDT/2026/PT DKI (26 February 2026) — PT Jakarta

1178/Pdt.G/2025/PN Mdn (10 March 2026) — PN Medan

1330/Pdt.G/2025/PN JKT.SEL (17 March 2026) — PN Jakarta Selatan

115/PDT/2026/PT MDN (2 April 2026) — PT Medan

Defendants / Respondents (1)

Responding side

Respondent (1)

D

DIREKTUR JENDERAL PAJAK;

PT. ASURANSI JIWA MANULIFE INDONESIA vs DIREKTUR JENDERAL PAJAK;