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Putusan MAHKAMAH AGUNG Nomor 2137 B/PK/PJK/2022 | IndoCourtAtlas

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TUN / Pajak

Judicial Review

Supreme Court

2137 B/PK/PJK/2022

Putusan MAHKAMAH AGUNG Nomor 2137 B/PK/PJK/2022

Case Information

Court: Mahkamah Agung

Classification: / Pajak

Verdict date: 19 April 2022

Court Officials

Main Judge: Dr. Irfan Fachruddin, SH.,CN

Judges: Dr. H. Yodi Martono Wahyunadi, SH., MH.: Dr. Yosran, SH., M.Hum

Clerk: Muhammad Usahawan, SH

Parties / Pihak

Plaintiffs / Applicants (1)

Filing or appealing side

Applicant (1)

P

PT. BANK COMMONWEALTH

Treasury Tower, District 8 Lot 28, Scbd, Lantai 65, Jl. Jend. Sudirman Kav. 52-54

Also in 100 other cases

463/Pdt.G/2010/PN.JKT.SEL (9 November 2010) — PN Jakarta Selatan
2/Pdt.Sus-PHI/2018/PN Dps (25 April 2018) — PN Denpasar
434/PDT/2017/PT SBY (5 October 2017) — PT Surabaya
409/Pdt.G/2018/PN .Jkt Utr (17 January 2019) — PN Jakarta Utara
297/Pdt.G/2017/PN Bdg.,. (30 January 2018) — PN Bandung
No. 297/Pdt.G/2017/PN.Bdg.,.,., (30 January 2018) — PN Bandung

Decision / Putusan

TOLAK PK

301/Pdt.G/2019/PN Jkt.Pst (6 April 2020) — PN Jakarta Pusat

264/PDT/2020/PT DKI (14 May 2020) — PT Jakarta

450/Pdt.G/2018/PN JKT.SEL (7 November 2018) — PN Jakarta Selatan

566/PDT/2015/PT BDG (2 February 2016) — PT Bandung

255/Pdt.G/2018/PN .Jkt Utr (18 January 2019) — PN Jakarta Utara

54 K/Pdt/2011 (17 January 2012) — Mahkamah Agung

101/Pdt.Sus-PHI/2019/PN.JKT.PST (5 September 2019) — PN Jakarta Pusat

051PK/PDTSUS/2009 (11 November 2009) — Mahkamah Agung

1291/Pdt.Bth/2019/PN Dps (15 July 2020) — PN Denpasar

799 K/Pdt/2010 (15 December 2010) — Mahkamah Agung

385/Pdt.G/2020/PN Sby (27 May 2020) — PN Surabaya

335/Pdt.G/2019/PN Sby (3 September 2019) — PN Surabaya

247 K/PDT/2020 (24 February 2020) — Mahkamah Agung

155/Pdt.G/2020/PN Jkt.Brt (7 July 2020) — PN Jakarta Barat

257/PDT/2018/PT BDG (27 August 2018) — PT Bandung

10/Pdt.Sus-PHI/2020/PN Jkt.Pst (13 May 2020) — PN Jakarta Pusat

297/Pdt.G/2017/PN Bdg (30 January 2018) — PN Bandung

1068 K/PDT/2019 (21 May 2019) — Mahkamah Agung

13/PDT/2020/PT DKI (24 February 2020) — PT Jakarta

1393 K/PDT/2013 (22 October 2013) — Mahkamah Agung

78/PDT/2012/PT.DKI (7 August 2012) — PT Jakarta

849 K/Pdt.Sus-PHI/2018 (8 October 2018) — Mahkamah Agung

88/Pdt.Sus-PHI/2020/PN Sby (10 December 2020) — PN Surabaya

1227 K/Pdt.Sus-PHI/2020 (8 October 2020) — Mahkamah Agung

1638 K/Pdt/2020 (29 July 2020) — Mahkamah Agung

3878/B/PK/Pjk/2020 (14 October 2019) — Mahkamah Agung

445/Pdt.G/2020/PN Jkt.Brt (13 April 2021) — PN Jakarta Barat

316/Pdt.G/2021/PN Sby (22 April 2021) — PN Surabaya

232/Pdt.G/2021/PN Sby (19 May 2021) — PN Surabaya

3836/B/PK/Pjk/2020 (19 November 2020) — Mahkamah Agung

3835/B/PK/Pjk/2020 (19 November 2020) — Mahkamah Agung

3821/B/PK/Pjk/2020 (14 December 2020) — Mahkamah Agung

3820/B/PK/Pjk/2020 (19 November 2020) — Mahkamah Agung

3819/B/PK/Pjk/2020 (19 November 2020) — Mahkamah Agung

3818/B/PK/Pjk/2020 (19 October 2020) — Mahkamah Agung

3817/B/PK/Pjk/2020 (19 November 2020) — Mahkamah Agung

3816/B/PK/Pjk/2020 (19 November 2020) — Mahkamah Agung

4456 B/PK/PJK/2020 (25 November 2020) — Mahkamah Agung

3879 B/PK/PJK/2020 (14 October 2020) — Mahkamah Agung

407 K/Pdt.Sus-PHI/2021 (10 June 2021) — Mahkamah Agung

105/Pdt.G/2020/PN Bgr (2 June 2021) — PN Bogor

187/Pdt.Sus-PHI/2020/PN Jkt.Pst (4 November 2020) — PN Jakarta Pusat

128/Pdt.G/2021/PN Sby (28 July 2021) — PN Surabaya

705/Pdt.Bth/2021/PN Sby (29 September 2021) — PN Surabaya

207/Pdt.G/2021/PN Sby (2 June 2021) — PN Surabaya

166/Pdt.G/2021/PN Sby (22 September 2021) — PN Surabaya

584/Pdt.G/2021/PN Sby (21 October 2021) — PN Surabaya

952 K/Pdt.Sus-PHI/2021 (18 August 2021) — Mahkamah Agung

398/Pdt/2021/PT MDN (9 November 2021) — PT Medan

1075/Pdt.Bth/2020/PN Dps (15 November 2021) — PN Denpasar

296/Pdt.Bth/2021/PN Sby (28 December 2021) — PN Surabaya

535/Pdt/2021/PT MDN (6 January 2022) — PT Medan

420/Pdt.G/2021/PN Dps (29 December 2021) — PN Denpasar

752/PDT/2021/PT SBY (25 January 2022) — PT Surabaya

244/PDT/2021/PT DPS (3 February 2022) — PT Denpasar

361/Pdt.G/2021/PN Sby (2 February 2022) — PN Surabaya

769/Pdt.G/2020/PN JKT.SEL (2 March 2022) — PN Jakarta Selatan

21/Pdt.G/2020/PN Mdn (16 March 2021) — PN Medan

731/Pdt.G/2021/PN Sby (23 March 2022) — PN Surabaya

183/Pdt.G/2021/PN Blb (17 March 2022) — PN Bale Bandung

698/Pdt.G/2021/PN Sby (18 April 2022) — PN Surabaya

20/PDT/2022/PT DKI (27 April 2022) — PT Jakarta

886/Pdt.G/2021/PN Sby (17 May 2022) — PN Surabaya

195/Pdt.G/2020/PN Blb (14 July 2021) — PN Bale Bandung

74/Pdt.G/2020/PN Blb (17 May 2021) — PN Bale Bandung

1229 B/PK/PJK/2022 (29 March 2022) — Mahkamah Agung

1403 B/PK/Pjk/2022 (12 May 2022) — Mahkamah Agung

4321 B/PK/PJK/2020 (14 December 2020) — Mahkamah Agung

679/Pdt.G/2021/PN Sby (15 August 2022) — PN Surabaya

464/PDT/2022/PT SBY (9 September 2022) — PT Surabaya

49/Pdt.Plw/2021/PN JKT.SEL (28 March 2022) — PN Jakarta Selatan

56/Pdt.Sus-PHI/2022 (22 June 2022) — PN Jakarta Pusat

507/PDT/2022/PT SBY (27 September 2022) — PT Surabaya

537 PK/Pdt/2022 (29 August 2022) — Mahkamah Agung

500/Pdt.G/2019/PN Jkt.Utr (25 January 2021) — PN Jakarta Utara

818/Pdt.G/2019/PN Jkt.Utr (12 January 2021) — PN Jakarta Utara

1058/Pdt.G/2021/PN Sby (14 November 2022) — PN Surabaya

760/PDT/2019/PT DKI (23 January 2020) — PT Jakarta

771/Pdt.G/2022/PN Mdn (30 November 2022) — PN Medan

821/PDT/2022/PT SBY (27 January 2023) — PT Surabaya

944/PDT/2022/PT DKI (14 February 2023) — PT Jakarta

144/Pdt.G/2022/PN JKT.SEL (7 December 2022) — PN Jakarta Selatan

698/Pdt.G/2022/PN JKT.SEL (10 November 2022) — PN Jakarta Selatan

283/Pdt.G/2022/PN Dps (27 February 2023) — PN Denpasar

477/Pdt.G/2022/PN Dps (27 February 2023) — PN Denpasar

697/Pdt.G/2022/PN JKT.SEL (6 March 2023) — PN Jakarta Selatan

78/Pdt.Bth/2022/PN JKT.SEL (8 March 2023) — PN Jakarta Selatan

163/Pdt/2023/PT MDN (29 March 2023) — PT Medan

1112/Pdt.G/2022/PN Dps (12 April 2023) — PN Denpasar

231/PDT/2023/PT DKI (13 April 2023) — PT Jakarta

261/Pdt.G/2022/PN Smn (13 April 2023) — PN Sleman

83/PDT/2023/PT DPS (8 May 2023) — PT Denpasar

83/PDT/2023/PT DPS (8 May 2023) — PT Denpasar

88/PDT/2023/PT DPS (8 May 2023) — PT Denpasar

Defendants / Respondents (1)

Responding side

Respondent (1)

D

DIREKTUR JENDERAL PAJAK ;

PT. BANK COMMONWEALTH VS DIREKTUR JENDERAL PAJAK ;