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Putusan MAHKAMAH AGUNG Nomor 592 B/PK/PJK/2021 | IndoCourtAtlas

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TUN / Pajak

Judicial Review

Supreme Court

592 B/PK/PJK/2021

Putusan MAHKAMAH AGUNG Nomor 592 B/PK/PJK/2021

Case Information

Court: Mahkamah Agung

Classification: / Pajak

Verdict date: 24 March 2021

Court Officials

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

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

Clerk: Heni Hendrarta W.S.K., SH., MH

Parties / Pihak

Plaintiffs / Applicants (1)

Filing or appealing side

Applicant (1)

P

PT. CLIPAN FINANCE INDONESIA, TBK

Wisma Slipi Lantai 6, Jl.Letjen S Parman Kav.12

Also in 99 other cases

3409 B/PK/PJK/2018 (28 November 2018) — Mahkamah Agung
537 K/Pdt.Sus-BPSK/2017 (14 June 2017) — Mahkamah Agung
41/Pdt.G/2019/PN Jkt.Brt (4 September 2019) — PN Jakarta Barat
49/B/PK/Pjk/2019 (11 February 2019) — Mahkamah Agung
320 K/Pdt.Sus-BPSK/2017 (26 April 2017) — Mahkamah Agung
205/PDT/2019/PT MDN (1 August 2019) — PT Medan

Decision / Putusan

KABUL PK., BATAL PUTUSAN PENGAIDLAN PAJAK., ADILI KEMBALI., KABUL BANDING

14/PDT/2017/PT YYK (3 May 2017) — PT Yogyakarta

305/Pdt.G/2019/PN Pbr (22 January 2020) — PN Pekanbaru

3406 B/PK/PJK/2018 (28 November 2018) — Mahkamah Agung

209/PDT/2019/PT MDN (29 July 2019) — PT Medan

209/PDT/2019/PT MDN (29 July 2019) — PT Medan

2124 K/Pdt/2018 (8 October 2018) — Mahkamah Agung

74 / PDT / 2014 / PT.PLG (18 September 2014) — PT Palembang

10/PDT/2020/PT BDG (18 February 2020) — PT Bandung

475/Pdt.G/2018/PN Mdn (26 December 2018) — PN Medan

17/Pdt.G.S/2019/PN Rap (30 September 2019) — PN Rantau Prapat

2087 K/Pdt/2020 (3 September 2020) — Mahkamah Agung

3430/B/PK/Pjk/2018 (10 December 2018) — Mahkamah Agung

37/Pdt.Sus-BPSK/2019/PN Tsm (12 November 2019) — PN Tasikmalaya

209/PDT/2019/PT MDN (29 July 2019) — PT Medan

3431/B/PK/Pjk/2018 (10 December 2018) — Mahkamah Agung

209/PDT/2019/PT MDN (29 July 2019) — PT Medan

266/PDT/2017/PT.MEDAN (10 October 2017) — PT Medan

1/Pdt.G.S/2019/PN Bgl (16 April 2019) — PN Bengkulu

474/Pdt.G/2018/PN Mdn (26 December 2018) — PN Medan

30/Pdt.Sus-BPSK/2016/PN.TBT (20 September 2016) — PN Tebing Tinggi

3408 B/PK/PJK/2018 (28 November 2018) — Mahkamah Agung

209/PDT/2019/PT MDN (29 July 2019) — PT Medan

447/Pdt.G/2019/PN Jkt.Brt (17 December 2019) — PN Jakarta Barat

209/PDT/2019/PT MDN (29 July 2019) — PT Medan

209/PDT/2019/PT MDN (29 July 2019) — PT Medan

022K/N/2005 (29 November 2005) — Mahkamah Agung

3405 B/PK/PJK/2018 (28 November 2018) — Mahkamah Agung

3427/B/PK/Pjk/2018 (10 December 2018) — Mahkamah Agung

209/PDT/2019/PT MDN (29 July 2019) — PT Medan

3429/B/PK/Pjk/2018 (10 December 2018) — Mahkamah Agung

277/PDT/2020/PT BDG (29 June 2020) — PT Bandung

183/PDT.G/2012/PN.SLMN (27 August 2013) — PN Sleman

70/Pdt.G/2016/PN Mdn (7 December 2016) — PN Medan

87 K/Pdt.Sus-BPSK/2017 (13 February 2017) — Mahkamah Agung

207/Pdt.Sus-BPSK/2016/PN Pdg (19 January 2017) — PN Padang

3428/B/PK/Pjk/2018 (10 December 2018) — Mahkamah Agung

08/PDT/2014/PTY (11 April 2014) — PT Yogyakarta

3726 B/PK/PJK/2019 (29 October 2019) — Mahkamah Agung

948/Pdt.G/2019/PN Jkt.Brt (2 September 2020) — PN Jakarta Barat

3407 B/PK/PJK/2018 (28 November 2018) — Mahkamah Agung

35/PDT/2020/PT JMB (14 May 2020) — PT Jambi

209/PDT/2019/PT MDN (29 July 2019) — PT Medan

229/Pdt.Sus-BPSK/2016/PN Pbr (17 November 2016) — PN Pekanbaru

302/PDT.G/2013/PN-JKT.BAR. (5 February 2014) — PN Jakarta Barat

14/Pdt.G.S/2020/PN Rap (21 April 2020) — PN Rantau Prapat

379/Pdt.Sus.BPSK/2017/PN Mdn (22 August 2017) — PN Medan

276/PDT/2020/PT DKI (22 July 2020) — PT Jakarta

320/Pdt.G/2020/PN Jkt.Brt (19 November 2020) — PN Jakarta Barat

795/Pdt.G/2020/PN Jkt.Brt (5 January 2021) — PN Jakarta Barat

79/Pdt.G/2018/PN DPK (18 December 2018) — PN Depok

154/Pdt.G/2020/PN Srg (e-Court) — PN Serang

8/PDT/2014/PT YYK (11 April 2014) — PT Yogyakarta

58/Pdt.G/2020/PN Jkt.Brt (20 April 2021) — PN Jakarta Barat

58/Pdt.G/2020/PN Pwr (3 June 2021) — PN Purworejo

215/Pdt.G/2018/PN Dpk (31 July 2019) — PN Depok

305/Pdt/2021/PT SMG (26 August 2021) — PT Semarang

347/Pdt/2021/PT SMG (7 September 2021) — PT Semarang

160/Pdt.G/2019/PN Bks (11 November 2019) — PN Bekasi

253/PDT/2017/PT PBR (15 March 2018) — PT Pekanbaru

99/Pdt.Sus-BPSK/2021/PN Pdg (4 August 2021) — PN Padang

395/Pdt.G/2021/PN Jkt.Brt (29 September 2021) — PN Jakarta Barat

271/PDT/2021/PT MKS (4 October 2021) — PT Makassar

14/Pdt.G/2021/PN Yyk (5 October 2021) — PN Yogyakarta

4/Pdt.Sus-BPSK/2021/PN Pdp (5 October 2021) — PN Padang Panjang

154/Pdt.G/2020/PN Srg (10 March 2021) — PN Serang

66/Pdt.G/2021/PN Kdi (4 November 2021) — PN Kendari

118/PDT/2021/PT BDG (6 April 2021) — PT Bandung

71/Pdt.G.S/2021/PN Mnd (22 December 2021) — PN Manado

86/PDT/2021/PT BTN (22 July 2021) — PT Banten

148/Pdt.G/2021/PN Jmb (12 January 2022) — PN Jambi

512/Pdt.G/2019/PN Smg (24 March 2020) — PN Semarang

298/Pdt.G/2021/PN Jkt.Tim (21 December 2021) — PN Jakarta Timur

16 K/Pdt.Sus-BPSK/2022 (24 January 2022) — Mahkamah Agung

2/Pdt.G.S/2022/PN Mks (3 February 2022) — PN Makassar

46/PDT/2022/PT DKI (25 April 2022) — PT Jakarta

392/Pdt.G/2020/PN Tng (27 October 2020) — PN Tangerang

200/Pdt/2022/PT SMG (23 June 2022) — PT Semarang

2007 K/Pdt/2020 (26 August 2020) — Mahkamah Agung

504/Pdt.G/2021/PN Smg (18 May 2022) — PN Semarang

249/Pdt/2022/PT SMG (19 July 2022) — PT Semarang

67/Pdt.G/2020/PN Blb (6 May 2020) — PN Bale Bandung

32/Pdt.Bth/2019/PN Snt (5 March 2020) — PN Sengeti

94/Pdt.G/2022/PN Mks (8 September 2022) — PN Makassar

2161 K/PDT/2022 (25 July 2022) — Mahkamah Agung

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

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

60/Pdt.G/2022/PN Dpk (22 September 2022) — PN Depok

520/Pdt.G/2022/PN Jkt.Brt (18 October 2022) — PN Jakarta Barat

231/PDT/2014/PT DKI (7 July 2014) — PT Jakarta

67/Pdt.G.S/2022/PN Mnd (22 December 2022) — PN Manado

44/Pdt.G/2022/PN Bgl (29 December 2022) — PN Bengkulu

109/Pdt.G/2022/PN Jmb (4 January 2023) — PN Jambi

744/PDT/2022/PT BDG (12 January 2023) — PT Bandung

Defendants / Respondents (1)

Responding side

Respondent (1)

D

DIREKTUR JENDERAL PAJAK

PT. CLIPAN FINANCE INDONESIA, TBK VS DIREKTUR JENDERAL PAJAK