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Putusan MAHKAMAH AGUNG Nomor 4315 B/PK/PJK/2022 | IndoCourtAtlas

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Pajak / Pajak Penghasilan Pasal 26_PPh26

Judicial Review

Supreme Court

4315 B/PK/PJK/2022

Putusan MAHKAMAH AGUNG Nomor 4315 B/PK/PJK/2022

Case Information

Court: Mahkamah Agung

Classification: Pajak / Pajak Penghasilan Pasal 26_PPh26

Verdict date: 5 September 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 WESTCON INTERNATIONAL INDONESIA

Gd. Md Place Tower 1 Lt 5 Jl Setiabudi Selatan No 7

Also in 100 other cases

638/Pdt.G/2020/PN Jkt.Brt (13 April 2021) — PN Jakarta Barat
812/Pdt.G/2020/PN JKT.SEL (16 September 2021) — PN Jakarta Selatan
162/PDT/2022/PT DKI (26 April 2022) — PT Jakarta
3516 B/PK/PJK/2022 (28 July 2022) — Mahkamah Agung
4465 B/PK/PJK/2022 (21 September 2022) — Mahkamah Agung
4466 B/PK/PJK/2022 (21 September 2022) — Mahkamah Agung

Decision / Putusan

Tolak

4468 B/PK/PJK/2022 (21 September 2022) — Mahkamah Agung

4455 B/PK/PJK/2022 (21 September 2022) — Mahkamah Agung

4441 B/PK/PJK/2022 (21 September 2022) — Mahkamah Agung

4467 B/PK/PJK/2022 (21 September 2022) — Mahkamah Agung

4811 B/PK/PJK/2022 (20 October 2022) — Mahkamah Agung

1412 B/PK/PJK/2023 (25 May 2023) — Mahkamah Agung

3258 B/PK/PJK/2023 (21 August 2023) — Mahkamah Agung

3259 B/PK/PJK/2023 (21 August 2023) — Mahkamah Agung

3260 B/PK/PJK/2023 (21 August 2023) — Mahkamah Agung

3261 B/PK/PJK/2023 (21 August 2023) — Mahkamah Agung

3262 B/PK/PJK/2023 (21 August 2023) — Mahkamah Agung

3263 B/PK/PJK/2023 (21 August 2023) — Mahkamah Agung

3264 B/PK/PJK/2023 (21 August 2023) — Mahkamah Agung

3104 B/PK/PJK/2023 (31 August 2023) — Mahkamah Agung

3105 B/PK/PJK/2023 (31 August 2023) — Mahkamah Agung

3415 B/PK/Pjk/2023 (12 October 2023) — Mahkamah Agung

3417 B/PK/Pjk/2023 (12 October 2023) — Mahkamah Agung

3416 B/PK/Pjk/2023 (12 December 2023) — Mahkamah Agung

3418 B/PK/Pjk/2023 (12 October 2023) — Mahkamah Agung

3419 B/PK/Pjk/2023 (12 October 2023) — Mahkamah Agung

3420 B/PK/Pjk/2023 (12 October 2023) — Mahkamah Agung

3421 B/PK/Pjk/2023 (12 October 2023) — Mahkamah Agung

3422 B/PK/Pjk/2023 (12 October 2023) — Mahkamah Agung

3194 B/PK/PJK/2023 (31 August 2023) — Mahkamah Agung

3423 B/PK/Pjk/2023 (12 October 2023) — Mahkamah Agung

3424 B/PK/Pjk/2023 (12 October 2023) — Mahkamah Agung

3425 B/PK/Pjk/2023 (12 October 2023) — Mahkamah Agung

3426 B/PK/Pjk/2023 (12 October 2023) — Mahkamah Agung

3427 B/PK/Pjk/2023 (12 October 2023) — Mahkamah Agung

3428 B/PK/Pjk/2023 (12 October 2023) — Mahkamah Agung

3429 B/PK/Pjk/2023 (12 October 2023) — Mahkamah Agung

3444 B/PK/Pjk/2023 (12 October 2023) — Mahkamah Agung

3445 B/PK/Pjk/2023 (12 October 2023) — Mahkamah Agung

3578 B/PK/PJK/2023 (2 October 2023) — Mahkamah Agung

3579 B/PK/PJK/2023 (2 October 2023) — Mahkamah Agung

3580 B/PK/PJK/2023 (2 October 2023) — Mahkamah Agung

3581 B/PK/PJK/2023 (2 October 2023) — Mahkamah Agung

3582 B/PK/PJK/2023 (2 October 2023) — Mahkamah Agung

3583 B/PK/PJK/2023 (2 October 2023) — Mahkamah Agung

3584 B/PK/PJK/2023 (2 October 2023) — Mahkamah Agung

3585 B/PK/PJK/2023 (2 October 2023) — Mahkamah Agung

3594 B/PK/PJK/2023 (2 October 2023) — Mahkamah Agung

3597/B/PK/PJK/2023 (24 October 2023) — Mahkamah Agung

3598/B/PK/PJK/2023 (24 October 2023) — Mahkamah Agung

3599 B/PK/PJK/2023 (24 October 2023) — Mahkamah Agung

3600 B/PK/PJK/2023 (24 October 2023) — Mahkamah Agung

3155 B/PK/PJK/2023 (31 August 2023) — Mahkamah Agung

3670 B/PK/Pjk/2023 (12 October 2023) — Mahkamah Agung

3156 B/PK/PJK/2023 (31 August 2023) — Mahkamah Agung

3782 B/PK/PJK/2023 (12 October 2023) — Mahkamah Agung

3791 B/PK/PJK/2023 (2 October 2023) — Mahkamah Agung

3792 B/PK/PJK/2023 (2 October 2023) — Mahkamah Agung

3793 B/PK/PJK/2023 (2 October 2023) — Mahkamah Agung

3049 B/PK/PJK/2023 (31 August 2023) — Mahkamah Agung

3050 B/PK/PJK/2023 (31 August 2023) — Mahkamah Agung

3252 B/PK/PJK/2023 (31 August 2023) — Mahkamah Agung

3253 B/PK/PJK/2023 (21 August 2023) — Mahkamah Agung

3507 B/PK/PJK/2023 (12 October 2023) — Mahkamah Agung

3508 B/PK/PJK/2023 (12 October 2023) — Mahkamah Agung

3783 B/PK/PJK/2023 (12 October 2023) — Mahkamah Agung

3254 B/PK/PJK/2023 (21 August 2023) — Mahkamah Agung

3717 B/PK/Pjk/2023 (12 October 2023) — Mahkamah Agung

3255 B/PK/PJK/2023 (21 August 2023) — Mahkamah Agung

3784 B/PK/Pjk/2023 (12 October 2023) — Mahkamah Agung

3256 B/PK/PJK/2023 (21 August 2023) — Mahkamah Agung

3785 B/PK/PJK/2023 (2 October 2023) — Mahkamah Agung

3786 B/PK/PJK/2023 (2 October 2023) — Mahkamah Agung

3787 B/PK/PJK/2023 (2 October 2023) — Mahkamah Agung

3509 B/PK/PJK/2023 (12 October 2023) — Mahkamah Agung

3510 B/PK/PJK/2023 (12 October 2023) — Mahkamah Agung

3511 B/PK/PJK/2023 (12 October 2023) — Mahkamah Agung

3091 B/PK/PJK/2023 (31 August 2023) — Mahkamah Agung

3526 B/PK/PJK/2023 (12 October 2023) — Mahkamah Agung

3092 B/PK/PJK/2023 (31 August 2023) — Mahkamah Agung

3530 B/PK/PJK/2023 (12 October 2023) — Mahkamah Agung

3531 B/PK/PJK/2023 (12 October 2023) — Mahkamah Agung

3093 B/PK/PJK/2023 (31 August 2023) — Mahkamah Agung

3094 B/PK/PJK/2023 (31 August 2023) — Mahkamah Agung

3532 B/PK/PJK/2023 (12 October 2023) — Mahkamah Agung

3533 B/PK/PJK/2023 (2 October 2023) — Mahkamah Agung

3534 B/PK/PJK/2023 (2 October 2023) — Mahkamah Agung

4064 B/PK/PJK/2023 (3 October 2023) — Mahkamah Agung

4042 B/PK/PJK/2023 (23 October 2023) — Mahkamah Agung

4043 B/PK/PJK/2023 (12 October 2023) — Mahkamah Agung

4068 B/PK/PJK/2023 (3 October 2023) — Mahkamah Agung

4070 B/PK/PJK/2023 (3 October 2023) — Mahkamah Agung

4044 B/PK/PJK/2023 (12 October 2023) — Mahkamah Agung

4045 B/PK/PJK/2023 (12 October 2023) — Mahkamah Agung

4046 B/PK/PJK/2023 (16 October 2023) — Mahkamah Agung

3788 B/PK/PJK/2023 (2 October 2023) — Mahkamah Agung

3789 B/PK/PJK/2023 (2 October 2023) — Mahkamah Agung

3790 B/PK/PJK/2023 (2 October 2023) — Mahkamah Agung

3794 B/PK/PJK/2023 (2 October 2023) — Mahkamah Agung

4289 B/PK/PJK/2023 (23 October 2023) — Mahkamah Agung

Defendants / Respondents (1)

Responding side

Respondent (1)

D

DIREKTUR JENDERAL PAJAK

PT WESTCON INTERNATIONAL INDONESIA VS DIREKTUR JENDERAL PAJAK