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Pajak / Pajak Pertambahan Nilai_PPN

Judicial Review

Supreme Court

336 B/PK/PJK/2023

Putusan MAHKAMAH AGUNG Nomor 336 B/PK/PJK/2023

Case Information

Court: Mahkamah Agung

Classification: Pajak / Pajak Pertambahan Nilai_PPN

Verdict date: 20 February 2023

Court Officials

Main Judge: Dr. H. Yulius, S.H., M.H.

Judges: Dr. H. Yosran, S.H., M.Hum., dan H. Is Sudaryono, S.H., M.H.

Clerk: Andi Nur Insaniyah, S.H.

Parties / Pihak

Plaintiffs / Applicants (1)

Filing or appealing side

Applicant (1)

P

PT TAPIAN NADENGGAN

Sinar Mas Land Plaza, Menara 2 Lt. 30, Jl. Mh.Thamrin No. 51 Jakarta

Also in 87 other cases

542/B/PK/PJK/2016 (19 July 2016) — Mahkamah Agung
1653/B/PK/PJK/2017 (30 October 2017) — Mahkamah Agung
787 B/PK/PJK/2011 (21 June 2012) — Mahkamah Agung
651/B/PK/PJK/2011 (21 June 2012) — Mahkamah Agung
1650/B/PK/PJK/2017 (30 October 2017) — Mahkamah Agung
648 B/PK/PJK/2011 (21 June 2012) — Mahkamah Agung

Decision / Putusan

Tolak

795/B/PK/PJK/2012 (25 March 2013) — Mahkamah Agung

1648/B/PK/PJK/2017 (30 October 2017) — Mahkamah Agung

645 B/PK/PJK/2011 (21 June 2012) — Mahkamah Agung

654/B/PK/PJK/2011 (21 June 2012) — Mahkamah Agung

1821/B/PK/PJK/2017 (1 November 2017) — Mahkamah Agung

436/B/PK/PJK/2017 (17 April 2017) — Mahkamah Agung

1675/B/PK/PJK/2017 (12 October 2017) — Mahkamah Agung

798/B/PK/PJK/2012 (25 March 2013) — Mahkamah Agung

1384/B/PK/PJK/2017 (1 August 2017) — Mahkamah Agung

1843 B/PK/PJK/2017 (8 November 2017) — Mahkamah Agung

644 B/PK/PJK/2011 (21 June 2012) — Mahkamah Agung

1647/B/PK/PJK/2017 (30 October 2017) — Mahkamah Agung

470/B/PK/PJK/2017 (8 June 2017) — Mahkamah Agung

326/B/PK/PJK/2017 (16 March 2017) — Mahkamah Agung

1842 B/PK/PJK/2017 (8 November 2017) — Mahkamah Agung

1652/B/PK/PJK/2017 (30 October 2017) — Mahkamah Agung

1270/B/PK/PJK/2017 (31 August 2017) — Mahkamah Agung

216/B/PK/Pjk/2015 (10 June 2015) — Mahkamah Agung

860 /B/PK/PJK/2012 (25 March 2013) — Mahkamah Agung

1818/B/PK/PJK/2017 (1 November 2017) — Mahkamah Agung

863 B/PK/PJK/2012 (13 May 2013) — Mahkamah Agung

91 B/PK/PJK/2013 (14 May 2013) — Mahkamah Agung

785 B/PK/PJK/2011 (21 June 2012) — Mahkamah Agung

786/B/PK/Pjk/2011 (21 June 2012) — Mahkamah Agung

1822/B/PK/PJK/2017 (1 November 2017) — Mahkamah Agung

1841 B/PK/PJK/2017 (8 November 2017) — Mahkamah Agung

636/B/PK/PJK/2011 (21 June 2012) — Mahkamah Agung

656/B/PK/Pjk/2011 (21 June 2012) — Mahkamah Agung

1489/B/PK/PJK/2017 (29 August 2017) — Mahkamah Agung

1846 B/PK/PJK/2017 (8 November 2017) — Mahkamah Agung

1651/B/PK/PJK/2017 (30 October 2017) — Mahkamah Agung

1823/B/PK/PJK/2017 (1 November 2017) — Mahkamah Agung

710 B/PK/PJK/2011 (21 June 2012) — Mahkamah Agung

671 B/PK/PJK/2011 (21 June 2012) — Mahkamah Agung

630/B/PK/PJK/2011 (28 January 2013) — Mahkamah Agung

1382/B/PK/PJK/2017 (1 August 2017) — Mahkamah Agung

1/B/PK/Pjk/2019 (14 February 2018) — Mahkamah Agung

1649/B/PK/PJK/2017 (30 October 2017) — Mahkamah Agung

322 B/PK/PJK/2017 (20 April 2017) — Mahkamah Agung

1845 B/PK/PJK/2017 (8 November 2017) — Mahkamah Agung

1383/B/PK/PJK/2017 (1 August 2017) — Mahkamah Agung

1053/B/PK/Pjk/2019 (10 April 2019) — Mahkamah Agung

323/B/PK/PJK/2017 (16 March 2017) — Mahkamah Agung

1844 B/PK/PJK/2017 (8 November 2017) — Mahkamah Agung

673/B/PK/Pjk/2011 (21 June 2012) — Mahkamah Agung

1052/B/PK/Pjk/2019 (10 April 2019) — Mahkamah Agung

1816/B/PK/PJK/2017 (1 November 2017) — Mahkamah Agung

770 B/PK/PJK/2011 (21 June 2012) — Mahkamah Agung

668 B/PK/PJK/2011 (21 June 2012) — Mahkamah Agung

181K/TUN/2008 (27 October 2008) — Mahkamah Agung

867/B/PK/PJK/2012 (13 May 2013) — Mahkamah Agung

672 B/PK/Pjk/2011 (21 June 2012) — Mahkamah Agung

667 B/PK/PJK/2011 (21 June 2012) — Mahkamah Agung

1847 B/PK/PJK/2017 (8 November 2017) — Mahkamah Agung

1820/B/PK/PJK/2017 (1 November 2017) — Mahkamah Agung

799/B/PK/PJK/2011 (21 June 2012) — Mahkamah Agung

437/B/PK/PJK/2017 (17 April 2017) — Mahkamah Agung

1819/B/PK/PJK/2017 (1 November 2017) — Mahkamah Agung

1380/B/PK/PJK/2017 (8 August 2017) — Mahkamah Agung

1817/B/PK/PJK/2017 (1 November 2017) — Mahkamah Agung

131 K/PDT.SUS/2010 — Mahkamah Agung

1381/B/PK/PJK/2017 (8 August 2017) — Mahkamah Agung

90/PDT/2020/PT BJM (3 December 2020) — PT Banjarmasin

89/PDT/2020/PT BJM (3 December 2020) — PT Banjarmasin

2/Pdt.G/2020/PN Ktb (22 September 2020) — PN Kotabaru

1608/B/PK/Pjk/2022 (27 April 2022) — Mahkamah Agung

4276 B/PK/PJK/2022 (5 September 2022) — Mahkamah Agung

4277 B/PK/PJK/2022 (5 September 2022) — Mahkamah Agung

334 B/PK/PJK/2023 (20 February 2023) — Mahkamah Agung

335 B/PK/PJK/2023 (20 February 2023) — Mahkamah Agung

556 B/PK/PJK/2023 (28 March 2023) — Mahkamah Agung

645 B/PK/PJK/2023 (28 March 2023) — Mahkamah Agung

1493 B/PK/PJK/2023 (25 May 2023) — Mahkamah Agung

1945 B/PK/PJK/2023 (11 June 2023) — Mahkamah Agung

2557 B/PK/Pjk/2023 (15 August 2023) — Mahkamah Agung

4430/B/PK/Pjk/2024 (15 October 2024) — Mahkamah Agung

4431/B/PK/Pjk/2024 (28 October 2024) — Mahkamah Agung

4432/B/PK/Pjk/2024 (28 October 2024) — Mahkamah Agung

4433/B/PK/Pjk/2024 (28 October 2024) — Mahkamah Agung

4434/B/PK/Pjk/2024 (28 October 2024) — Mahkamah Agung

4857/B/PK/Pjk/2025 (21 October 2025) — Mahkamah Agung

Defendants / Respondents (1)

Responding side

Respondent (1)

D

DIREKTUR JENDERAL PAJAK

PT TAPIAN NADENGGAN VS DIREKTUR JENDERAL PAJAK,