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Putusan MAHKAMAH AGUNG Nomor 4331 B/PK/PJK/2022 | IndoCourtAtlas

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Pajak / Pajak Penghasilan Badan_PPhBd

Judicial Review

Supreme Court

4331 B/PK/PJK/2022

Putusan MAHKAMAH AGUNG Nomor 4331 B/PK/PJK/2022

Case Information

Court: Mahkamah Agung

Classification: Pajak / Pajak Penghasilan Badan_PPhBd

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: Mohamad Yusup, S.H.

Parties / Pihak

Plaintiffs / Applicants (1)

Filing or appealing side

Applicant (1)

P

PT FREEPORT INDONESIA

Plaza 89, Lantai 5, Jl. H.R. Rasuna Said Kav. X-7 No. 6

Also in 100 other cases

4285/B/PK/Pjk/2019 (20 November 2019) — Mahkamah Agung
577 K/Pdt.Sus-PHI/2014 (19 November 2014) — Mahkamah Agung
2816/B/PK/Pjk/2020 (5 August 2020) — Mahkamah Agung
2150/B/PK/Pjk/2020 (15 June 2020) — Mahkamah Agung
173/B/PK/Pjk/2020 (19 February 2020) — Mahkamah Agung
57 K/Pdt.Sus-PHI/2019 (20 February 2019) — Mahkamah Agung

Decision / Putusan

Tolak

1205/B/PK/Pjk/2018 (16 May 2018) — Mahkamah Agung

1356/B/PK/Pjk/2019 (16 May 2019) — Mahkamah Agung

3657/B/PK/Pjk/2019 (24 October 2019) — Mahkamah Agung

46/Pdt.Sus-PHI/2019/PN Jap (4 February 2020) — PN Jayapura

52/Pdt.Sus-PHI/2019/PN Jap (18 February 2020) — PN Jayapura

821 K/Pdt.Sus/2010 (3 May 2011) — Mahkamah Agung

1467/B/PK/Pjk/2019 (19 June 2019) — Mahkamah Agung

3740/B/PK/Pjk/2019 (24 October 2019) — Mahkamah Agung

344/B/PK/PJK/2016 (18 May 2016) — Mahkamah Agung

1 K/Pdt.Sus-PHI/2016 (26 May 2016) — Mahkamah Agung

25/Pdt.Sus-PHI/2019/PN Jap (31 October 2019) — PN Jayapura

2812 B/PK/PJK/2019 (27 August 2019) — Mahkamah Agung

2792 B/PK/PJK/2019 (27 August 2019) — Mahkamah Agung

2045/B/PK/Pjk/2019 (27 August 2019) — Mahkamah Agung

612 K/Pdt.Sus-PHI/2020 (16 June 2020) — Mahkamah Agung

37/Pdt.Sus-PHI/2019/PN Jap (30 October 2019) — PN Jayapura

778 K/Pdt.Sus-PHI/2020 (20 July 2020) — Mahkamah Agung

1792 B/PK/PJK/2016 (22 December 2016) — Mahkamah Agung

734/B/PK/PJK/2016 (10 August 2016) — Mahkamah Agung

839 K/Pdt.Sus-PHI/2017 (24 August 2017) — Mahkamah Agung

857 K/Pdt/2010 (11 November 2010) — Mahkamah Agung

29/Pdt.Sus-PHI/2019/PN Jap (16 October 2019) — PN Jayapura

33/Pdt.Sus-PHI/2019/PN Jap (21 October 2019) — PN Jayapura

1385 B/PK/PJK/2019 (16 May 2019) — Mahkamah Agung

20/Pdt.Sus-PHI/2019/PN Jap (31 October 2019) — PN Jayapura

711 K/Pdt.Sus-PHI/2016 (29 September 2016) — Mahkamah Agung

1540/B/PK/Pjk/2019 (17 June 2019) — Mahkamah Agung

840 K/Pdt.Sus-PHI/2017 (24 August 2017) — Mahkamah Agung

512 B/PK/PJK/2019 (28 February 2019) — Mahkamah Agung

441 K/Pdt.Sus-PHI/2020 (5 May 2020) — Mahkamah Agung

275 K/Pdt.Sus-PHI/2014 (9 September 2014) — Mahkamah Agung

611 K/Pdt.Sus-PHI/2020 (16 June 2020) — Mahkamah Agung

392 K/Pdt.Sus-PHI/2014 (25 August 2014) — Mahkamah Agung

779 K/Pdt.Sus-PHI/2020 (16 July 2020) — Mahkamah Agung

3810/B/PK/Pjk/2019 (29 October 2018) — Mahkamah Agung

333 B/PK/PJK/2018 (28 February 2018) — Mahkamah Agung

830 K/Pdt.Sus-PHI/2019 (7 October 2019) — Mahkamah Agung

498/PDT/2019/PT DKI (31 October 2019) — PT Jakarta

3806 B/PK/PJK/2019 (24 October 2019) — Mahkamah Agung

30/Pdt.Sus-PHI/2019/PN Jap (31 October 2019) — PN Jayapura

331 B/PK/PJK/2018 (28 February 2018) — Mahkamah Agung

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

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

1131/C/PK/Pjk/2020 (2 April 2020) — Mahkamah Agung

35/Pdt.G/2020/PN Tim (20 April 2020) — PN Kota Timika

18/Pdt.Sus-PHI/2019/PN Jap (4 October 2019) — PN Jayapura

3420 B/PK/PJK/2020 (9 September 2020) — Mahkamah Agung

28 PK/Pdt.Sus-PHI/2017 (11 April 2017) — Mahkamah Agung

2814/B/PK/Pjk/2020 (5 August 2020) — Mahkamah Agung

4114 B/PK/PJK/2019 (20 November 2019) — Mahkamah Agung

33/PDT/2017/PT JAP (20 June 2017) — PT Jayapura

509 K/Pdt.Sus-PHI/2014 (22 October 2014) — Mahkamah Agung

185/B/PK/PJK/2017 (13 March 2017) — Mahkamah Agung

613 K/Pdt.Sus-PHI/2020 (16 August 2020) — Mahkamah Agung

3977 B/PK/PJK/2019 (28 October 2019) — Mahkamah Agung

274 K/Pdt.Sus-PHI/2014 (9 September 2014) — Mahkamah Agung

842 K/Pdt.Sus-PHI/2017 (16 August 2017) — Mahkamah Agung

1074/B/PK/Pjk/2020 (2 April 2020) — Mahkamah Agung

44 PK/PDT.SUS/2010 — Mahkamah Agung

2698 B/PK/PJK/2020 (5 August 2020) — Mahkamah Agung

273 K/Pdt.Sus-PHI/2014 (9 September 2014) — Mahkamah Agung

3811 B/PK/PJK/2019 (29 October 2019) — Mahkamah Agung

345/B/PK/PJK/2016 (18 May 2016) — Mahkamah Agung

2867 B/PK/PJK/2019 (27 August 2019) — Mahkamah Agung

2793 B/PK/PJK/2019 (27 August 2019) — Mahkamah Agung

47/Pdt.Sus-PHI/2019/PN Jap (28 February 2020) — PN Jayapura

3999/B/PK/Pjk/2019 (24 October 2019) — Mahkamah Agung

271 K/Pdt.Sus-PHI/2013 (25 September 2013) — Mahkamah Agung

2762 B/PK/PJK/2020 (6 August 2020) — Mahkamah Agung

49/Pdt.Sus-PHI/2019/PN Jap (7 January 2020) — PN Jayapura

58 PK/Pdt.Sus-PHI/2019 (29 April 2019) — Mahkamah Agung

756 K/Pdt.Sus-PHI/2015 (14 January 2016) — Mahkamah Agung

2759 B/PK/PJK/2020 (5 August 2020) — Mahkamah Agung

3412 B/PK/PJK/2020 (9 September 2020) — Mahkamah Agung

21/Pdt.Sus-PHI/2019/PN Jap (31 October 2019) — PN Jayapura

589/B/PK/PJK/2015 (27 October 2015) — Mahkamah Agung

328 B/PK/PJK/2018 (28 February 2018) — Mahkamah Agung

2817/B/PK/Pjk/2020 (5 August 2020) — Mahkamah Agung

1354/B/PK/Pjk/2019 (16 May 2019) — Mahkamah Agung

260 K/Pdt.Sus-PHI/2015 (30 May 2015) — Mahkamah Agung

1646 B/PK/PJK/2019 (19 June 2019) — Mahkamah Agung

21/G/2010/PHI-JPR (12 October 2010) — PN Jayapura

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

45/Pdt.Sus-PHI/2019/PN Jap (13 February 2020) — PN Jayapura

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

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

316 B/PK/PJK/2018 (6 March 2018) — Mahkamah Agung

2810 B/PK/PJK/2019 (27 August 2019) — Mahkamah Agung

538/PDT/2019/PT DKI (28 November 2019) — PT Jakarta

423 B/PK/PJK/2019 (28 February 2019) — Mahkamah Agung

332 B/PK/PJK/2018 (28 February 2018) — Mahkamah Agung

53/Pdt.Sus-PHI/2019/PN Jap (28 January 2020) — PN Jayapura

376/B/PK/PJK/2017 (10 May 2017) — Mahkamah Agung

913/B/PK/Pjk/2019 (4 April 2019) — Mahkamah Agung

Defendants / Respondents (1)

Responding side

Respondent (1)

D

DIREKTUR JENDERAL PAJAK

PT FREEPORT INDONESIA VS DIREKTUR JENDERAL PAJAK