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Putusan MAHKAMAH AGUNG Nomor 738 B/PK/PJK/2022 | IndoCourtAtlas

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TUN / Pajak

Judicial Review

Supreme Court

738 B/PK/PJK/2022

Putusan MAHKAMAH AGUNG Nomor 738 B/PK/PJK/2022

Case Information

Court: Mahkamah Agung

Classification: / Pajak

Verdict date: 17 March 2022

Court Officials

Main Judge: Dr. H.Yulius, SH., MH.

Judges: Dr. Yosran, SH., M.Hum: Is Sudaryono, SH., MH

Clerk: Adi Irawan, SH., MH

Parties / Pihak

Plaintiffs / Applicants (1)

Filing or appealing side

Applicant (1)

P

PT. ADIRA DINAMIKA MULTI FINANCE, TBK

Millennium Centennial Center Lantai 53, 56-61, Jalan Jenderal Sudirman Kav. 25

Also in 100 other cases

56/Pdt.G/2017/PN Gto (24 January 2018) — PN Gorontalo
19/Pdt.G/2015/PN Ktp (10 March 2016) — PN Ketapang
347 K/Pdt.Sus-PHI/2015 (25 June 2015) — Mahkamah Agung
50/PDT/2020/PT JMB (25 June 2020) — PT Jambi
27/Pdt.Plw/2007/PN.Kdr. (6 September 2007) — PN Kediri
449 K/Pdt/2015 (28 May 2015) — Mahkamah Agung

Decision / Putusan

KABUL PK, BATAL PUTUSAN PENGADILAN PAJAK, ADILI KEMBALI, KABUL BANDING

44 K/Pdt/2020 (11 February 2020) — Mahkamah Agung

296/PDT/2016/PT BDG (21 July 2016) — PT Bandung

300 K/Pdt.Sus-PHI/2019 (30 April 2019) — Mahkamah Agung

59/Pdt.G/2019/PN Kis (13 February 2020) — PN Kisaran

134/Pdt/2014/PT.KPG (12 December 2014) — PT Kupang

1046 K/Pdt/2017 (11 July 2017) — Mahkamah Agung

37 PK/Pdt/2017 (30 March 2017) — Mahkamah Agung

703 K/PDT/2018 (23 April 2018) — Mahkamah Agung

23/Pdt.G/2013/PN.Sal (27 August 2013) — PN Salatiga

2455 K/Pdt/2017 (19 October 2017) — Mahkamah Agung

171/Pdt.G/2019/PN Jmb (18 March 2020) — PN Jambi

306/Pdt/2013/PT.Smg (25 September 2013) — PT Semarang

1715 K/Pdt/2016 (9 August 2016) — Mahkamah Agung

22/Pdt.G.S/2020/PN Bko (8 October 2020) — PN Bangko

2524 K/Pdt/2017 (31 October 2017) — Mahkamah Agung

774 K/Pdt.Sus-BPSK/2015 (28 March 2016) — Mahkamah Agung

- 6/Pdt.G/2016/PN.Slk (1 November 2016) — PN Solok

57/Pdt.Bth/2018/PN Pmn (18 March 2019) — PN Pariaman

85/Pdt.Sus-PHI/2017/PN Pbr (26 March 2018) — PN Pekanbaru

180/Pdt.Sus-BPSK/2017/PN Mdn (27 April 2017) — PN Medan

738 K/Pdt/2015 (22 June 2015) — Mahkamah Agung

441/Pdt/2013/PT.Smg (6 February 2014) — PT Semarang

420/PDT.G/2015/PN.Bdg. (11 June 2015) — PN Bandung

217/PDT/2017/PT PDG (16 January 2018) — PT Padang

31/PDT/2018/PT.PLK. — PT Palangkaraya

74/Pdt.G/2012/PN.Kpj (15 August 2012) — PN Kepanjen

441 K/Pdt/2015 (28 August 2015) — Mahkamah Agung

54/PDT/2020/PT JMB (25 June 2020) — PT Jambi

166/Pdt/2019/PT SMG (15 May 2019) — PT Semarang

117 PK/PDT.SUS/2009 — Mahkamah Agung

14/PDT/2017/PT PDG (16 March 2017) — PT Padang

25/Pdt.G/2009/PN.Kdl (10 June 2010) — PN Kendal

82/Pdt.Sus/BPSK/2015/PN.Pbr (22 May 2015) — PN Pekanbaru

19/Pdt.G.S/2020/PN Ktg (3 August 2020) — PN Kotamobagu

121/Pdt/2015/PT.BDG (22 July 2015) — PT Bandung

18 K/Pdt.Sus-BPSK/2015 (28 January 2015) — Mahkamah Agung

112 /Pdt.Plw /2015/PN.Blb. (9 September 2015) — PN Bale Bandung

112 /Pdt.Plw /2015/PN.Blb. (9 September 2015) — PN Bale Bandung

1664 K/Pdt/2014 (1 April 2015) — Mahkamah Agung

197/Pdt.Sus-BPSK/ 2014/PN.Pbr (12 December 2014) — PN Pekanbaru

65/Pdt.G/2018/PN Pwt (6 February 2019) — PN Purwokerto

47 K/Pdt.Sus-BPSK/2017 (27 February 2017) — Mahkamah Agung

227/Pdt.BPSK/2015/PN Btm (25 November 2015) — PN Batam

12/Pdt.Sus-BPSK/2016/PN Plk (10 March 2016) — PN Palangkaraya

541/PDT/2020/PT BDG (10 November 2020) — PT Bandung

3681 K/Pdt/2016 (21 February 2017) — Mahkamah Agung

49/Pdt.G/2018/PN JKT.SEL (10 December 2018) — PN Jakarta Selatan

267/Pdt.Sus-BPSK/2016/PN Pbr (9 January 2017) — PN Pekanbaru

82/Pdt.G/2020/PN Ckr (31 August 2020) — PN Cikarang

5/Pdt.G.S/2020/PN Pbl (6 August 2020) — PN Probolinggo

65/Pdt.G/2019/PN Btm (17 October 2019) — PN Batam

242 K/Pdt.Sus-BPSK/2017 (21 March 2017) — Mahkamah Agung

46/Pdt.sus.BPSK/2015/PN.Kdr (7 July 2015) — PN Kediri

50/Pdt.G/2018/PN Pdg (5 September 2018) — PN Padang

36/PDT/2016/PT BGL (22 March 2017) — PT Bengkulu

30/Pdt.G/2014/PN.Tsm (1 July 2014) — PN Tasikmalaya

10/Pdt.Sus-BPSK/2016/PN Plk (1 March 2016) — PN Palangkaraya

34/Pdt.G /2014/PN.Kds (30 September 2014) — PN Kudus

13 / PDT / 2014 / PT.PLG (12 March 2014) — PT Palembang

3/Pdt.G/2019/PN Kln (23 January 2019) — PN Klaten

128/PDT/2019/PT PDG (3 September 2019) — PT Padang

27 K/Pdt.Sus/2013 (26 March 2013) — Mahkamah Agung

40/Pdt.G/2015/PN. Idm. (12 April 2016) — PN Indramayu

2_PDT_G_2014_PNBT_Kabul_26052014_BPSK (26 May 2014) — PN Bukittinggi

45/Pdt.Sus.BPSK/2017/PN Pms (19 June 2017) — PN Pematang Siantar

3 PK/Pdt.Sus-BPSK/2016 (29 February 2016) — Mahkamah Agung

40 PK/Pdt.Sus-BPSK/2014 (28 May 2015) — Mahkamah Agung

306 K/Pdt.Sus-BPSK/2013 (26 August 2013) — Mahkamah Agung

173/Pdt.G/2013/PN.Jkt.Sel. (16 May 2014) — PN Jakarta Selatan

19/PDT/2016/PT.PLG (19 April 2016) — PT Palembang

143 K/Pdt.Sus-BPSK/2018 (18 April 2018) — Mahkamah Agung

113/PDT/2014/PTK (6 November 2014) — PT Kupang

1058 K/Pdt/2017 (20 June 2017) — Mahkamah Agung

531 K/PDT.SUS/2010 — Mahkamah Agung

346 K/Pdt.Sus-PHI/2015 (25 June 2015) — Mahkamah Agung

160 PK/Pdt/2018 (28 March 2018) — Mahkamah Agung

49 / Pdt.G / 2011 / PN.Kds (21 February 2012) — PN Kudus

468/PDT/2020/PT DKI (20 October 2020) — PT Jakarta

24/Pdt.G/2015/PN Ktp (10 March 2016) — PN Ketapang

17/Pdt.Sus-PHI/2014/PN Pal (4 November 2014) — PN Palu

18/Pdt.G/2015/PN Ktp (10 March 2016) — PN Ketapang

788/Pdt.G/2016/PN JKT.SEL (14 December 2017) — PN Jakarta Selatan

42 /Pdt.G/2015/PN.Kdr (15 October 2015) — PN Kediri

128/PDT.G/2014/PN.PBR (27 January 2015) — PN Pekanbaru

159/PDT.SUS-PHI/2015/PN.BDG (12 January 2016) — PN Bandung

104 PK/Pdt/2017 (21 March 2017) — Mahkamah Agung

36/Pdt.G/2016/PN Jmb (11 August 2016) — PN Jambi

25 K/Pdt.Sus-BPSK/2015 (27 March 2015) — Mahkamah Agung

14/PDT.G/2015/PN P (12 August 2015) — PN Pare Pare

151/Pdt.G/2019/PN Jmb (8 April 2020) — PN Jambi

374 K/Pdt.Sus-BPSK/2016 (28 June 2016) — Mahkamah Agung

70 /Pdt.G/2015/PN Plg (15 September 2015) — PN Palembang

709 K/Pdt.Sus-BPSK/2015 (30 November 2015) — Mahkamah Agung

01/PDT. G/BPSK/2013/PN. SKW (21 February 2013) — PN Singkawang

Defendants / Respondents (1)

Responding side

Respondent (1)

D

DIREKTUR JENDERAL PAJAK

PT. ADIRA DINAMIKA MULTI FINANCE, TBK VS DIREKTUR JENDERAL PAJAK