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Putusan MAHKAMAH AGUNG Nomor 2634 B/PK/PJK/2022 | IndoCourtAtlas

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Pajak / Pajak Penghasilan Pasal 23_PPh_23

Judicial Review

Supreme Court

2634 B/PK/PJK/2022

Putusan MAHKAMAH AGUNG Nomor 2634 B/PK/PJK/2022

Case Information

Court: Mahkamah Agung

Classification: Pajak / Pajak Penghasilan Pasal 23_PPh_23

Verdict date: 21 April 2022

Court Officials

Main Judge: Prof. Dr. H. Supandi, S.H., M.Hum.

Judges: Dr. H. Yodi Martono Wahyunadi, S.H., M.H. dan H. Is Sudaryono, S.H., M.H.

Clerk: Dewi Asimah, S.H., M.H.

Parties / Pihak

Plaintiffs / Applicants (1)

Filing or appealing side

Applicant (1)

P

PT PANASONIC GOBEL INDONESIA

Jl. Dewi Sartika Nomor 14, Cawang II, Jakarta Timur

Also in 88 other cases

848 B/PK/PJK/2018 (11 April 2018) — Mahkamah Agung
286/B/PK/Pjk/2018 (29 March 2018) — Mahkamah Agung
42 B/PK/PJK/2018 (15 February 2018) — Mahkamah Agung
956 K/Pdt.Sus-PHI/2016 (30 November 2016) — Mahkamah Agung
494 B/PK/PJK/2018 (14 March 2018) — Mahkamah Agung
358/B/PK/PJK/2017 (17 April 2017) — Mahkamah Agung

Decision / Putusan

Tolak

247/B/PK/PJK/2016 (19 May 2016) — Mahkamah Agung

41 B/PK/PJK/2018 (15 February 2018) — Mahkamah Agung

2720/B/PK/Pjk/2018 (29 October 2018) — Mahkamah Agung

956/B/PK/Pjk/2018 (30 April 2018) — Mahkamah Agung

958/B/PK/Pjk/2018 (25 April 2018) — Mahkamah Agung

3222 B/PK/PJK/2018 (28 November 2018) — Mahkamah Agung

1629/B/PK/PJK/2017 (11 October 2017) — Mahkamah Agung

1794/B/PK/PJK/2016 (21 December 2016) — Mahkamah Agung

81 B/PK/PJK/2018 (14 February 2018) — Mahkamah Agung

73 B/PK/PJK/2018 (19 February 2018) — Mahkamah Agung

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

335 B/PK/PJK/2019 (20 February 2019) — Mahkamah Agung

957/B/PK/Pjk/2018 (30 April 2018) — Mahkamah Agung

1376/B/PK/PJK/2017 (8 August 2017) — Mahkamah Agung

256/B/PK/Pjk/2016 (2 May 2016) — Mahkamah Agung

593 B/PK/PJK/2018 (29 March 2018) — Mahkamah Agung

584 B/PK/PJK/2018 (26 March 2018) — Mahkamah Agung

581 B/PK/PJK/2018 (29 March 2018) — Mahkamah Agung

82 B/PK/PJK/2018 (14 February 2018) — Mahkamah Agung

43 B/PK/PJK/2018 (15 February 2018) — Mahkamah Agung

77 B/PK/PJK/2018 (19 February 2018) — Mahkamah Agung

1784/B/PK/PJK/2017 (6 November 2017) — Mahkamah Agung

2301/B/PK/Pjk/2018 (29 October 2018) — Mahkamah Agung

585 B/PK/PJK/2018 (26 March 2018) — Mahkamah Agung

4284/B/PK/Pjk/2019 (20 November 2019) — Mahkamah Agung

582 B/PK/PJK/2018 (29 March 2018) — Mahkamah Agung

292 B/PK/PJK/2018 (27 February 2018) — Mahkamah Agung

76 B/PK/PJK/2018 (19 February 2018) — Mahkamah Agung

40/B/PK/Pjk/2018 (15 February 2018) — Mahkamah Agung

291 B/PK/PJK/2018 (27 February 2018) — Mahkamah Agung

254/B/PK/PJK/2016 (2 May 2016) — Mahkamah Agung

2182/B/PK/PJK/2017 (4 December 2017) — Mahkamah Agung

677 K/Pdt.Sus-PHI/2016 (8 September 2016) — Mahkamah Agung

1632/B/PK/PJK/2017 (11 October 2017) — Mahkamah Agung

264/B/PK/PJK/2017 (8 March 2017) — Mahkamah Agung

1348/B/PK/Pjk/2019 (16 May 2019) — Mahkamah Agung

583 B/PK/PJK/2018 (29 March 2018) — Mahkamah Agung

363 B/PK/PJK/2021 (24 March 2021) — Mahkamah Agung

2995 B/PK/PJK/2021 (11 November 2021) — Mahkamah Agung

2579 B/PK/PJK/2022 (19 April 2022) — Mahkamah Agung

2580 B/PK/PJK/2022 (19 April 2022) — Mahkamah Agung

2626 B/PK/Pjk/2022 (19 April 2022) — Mahkamah Agung

2632 B/PK/Pjk/2022 (19 April 2022) — Mahkamah Agung

2633 B/PK/Pjk/2022 (19 April 2022) — Mahkamah Agung

491 B/PK/PJK/2021 (24 March 2021) — Mahkamah Agung

492 B/PK/PJK/2021 (24 March 2021) — Mahkamah Agung

407 B/PK/PJK/2021 (25 March 2021) — Mahkamah Agung

408 B/PK/PJK/2021 (24 March 2021) — Mahkamah Agung

409 B/PK/PJK/2021 (24 March 2021) — Mahkamah Agung

2833 B/PK/Pjk/2022 (27 June 2022) — Mahkamah Agung

2834 B/PK/Pjk/2022 (27 June 2022) — Mahkamah Agung

2835 B/PK/Pjk/2022 (27 June 2022) — Mahkamah Agung

2836 B/PK/Pjk/2022 (27 June 2022) — Mahkamah Agung

2837 B/PK/Pjk/2022 (27 June 2022) — Mahkamah Agung

2838 B/PK/Pjk/2022 (27 June 2022) — Mahkamah Agung

2567 B/PK/PJK/2022 (18 May 2022) — Mahkamah Agung

2680 B/PK/PJK/2022 (18 May 2022) — Mahkamah Agung

2681 B/PK/PJK/2022 (12 May 2022) — Mahkamah Agung

361 B/PK/PJK/2021 (24 March 2021) — Mahkamah Agung

362 B/PK/PJK/2021 (24 March 2021) — Mahkamah Agung

360 B/PK/PJK/2021 (24 March 2021) — Mahkamah Agung

364 B/PK/PJK/2021 (24 March 2021) — Mahkamah Agung

365 B/PK/PJK/2021 (24 March 2021) — Mahkamah Agung

2725 B/PK/PJK/2022 (12 May 2022) — Mahkamah Agung

2726 B/PK/PJK/2022 (12 May 2022) — Mahkamah Agung

2727 B/PK/PJK/2022 (12 May 2022) — Mahkamah Agung

2777 B/PK/PJK/2022 (12 May 2022) — Mahkamah Agung

2779 B/PK/PJK/2022 (12 May 2022) — Mahkamah Agung

2778 B/PK/PJK/2022 (12 May 2022) — Mahkamah Agung

3465 B/PK/PJK/2022 (28 July 2022) — Mahkamah Agung

5010 B/PK/PJK/2022 (8 December 2022) — Mahkamah Agung

359 B/PK/PJK/2023 (2 March 2023) — Mahkamah Agung

3948 B/PK/PJK/2024 (30 September 2024) — Mahkamah Agung

3949 B/PK/PJK/2024 (19 December 2024) — Mahkamah Agung

4565 B/PK/PJK/2024 (29 October 2024) — Mahkamah Agung

829 B/PK/Pjk/2025 (5 March 2025) — Mahkamah Agung

4453/B/PK/Pjk/2024 (19 December 2024) — Mahkamah Agung

5104 B/PK/PJK/2024 (16 January 2025) — Mahkamah Agung

5003 B/PK/PJK/2024 (29 October 2024) — Mahkamah Agung

1816 B/PK/PJK/2025 (2 May 2025) — Mahkamah Agung

3724 B/PK/Pjk/2025 (13 August 2025) — Mahkamah Agung

2152/B/PK/Pjk/2025 (12 August 2025) — Mahkamah Agung

Defendants / Respondents (1)

Responding side

Respondent (1)

D

DIREKTUR JENDERAL PAJAK

PT PANASONIC GOBEL INDONESIA VS DIREKTUR JENDERAL PAJAK