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Putusan MAHKAMAH AGUNG Nomor 723 B/PK/Pjk/2023 | IndoCourtAtlas

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TUN / Pajak

Judicial Review

Supreme Court

723 B/PK/Pjk/2023

Putusan MAHKAMAH AGUNG Nomor 723 B/PK/Pjk/2023

Case Information

Court: Mahkamah Agung

Classification: / Pajak

Verdict date: 30 March 2023

Court Officials

Main Judge: Dr. Irfan Fachruddin, S.H., C.N

Judges: Dr. Cerah Bangun, S.H., M.H., ; Dr. H. Yodi Martono Wahyunadi, S.H., M.H

Clerk: Andi Atika Nuzli, S.H., M.H.

Parties / Pihak

Plaintiffs / Applicants (1)

Filing or appealing side

Applicant (1)

P

Capital Place Office Tower, Lt. 3 Unit C, Jl. Jend. Gatot Subroto Kav. 18, Jakarta Selatan

Also in 79 other cases

285/B/PK/PJK/2014 (11 August 2014) — Mahkamah Agung
614/B/PK/PJK/2014 (19 November 2014) — Mahkamah Agung
15/Pdt.sus-PHI/2014/PN.Gsk (31 March 2015) — PN Gresik
53/B/PK/Pjk/2019 (30 January 2019) — Mahkamah Agung
304 B/PK/PJK/2012 (23 April 2013) — Mahkamah Agung
1269/Pdt.G/2019/PN Sby (6 January 2020) — PN Surabaya

Decision / Putusan

Tolak PK

3/Pdt.G.S/2020/PN Gsk (16 March 2020) — PN Gresik

697 K/Pdt/2015 (8 July 2015) — Mahkamah Agung

25/Pdt.G/2019/PN Gpr (15 August 2019) — PN Kab Kediri

40/Pdt.G/2019/PN Lmg (6 May 2020) — PN Lamongan

612 /B/PK/PJK/2014 (19 November 2014) — Mahkamah Agung

4/Pdt.G/2019/PN Lmg (12 August 2019) — PN Lamongan

388 K/Pdt.Sus-PHI/2018 (23 May 2018) — Mahkamah Agung

489 B/PK/PJK/2014 (11 September 2014) — Mahkamah Agung

13/Pdt.G/2017/PN JKT.SEL (9 October 2017) — PN Jakarta Selatan

430/PDT/2020/PT SBY (1 October 2020) — PT Surabaya

732/Pdt.G/2018/PN JKT.SEL (7 January 2019) — PN Jakarta Selatan

613/B/PK/PJK/2014 (19 November 2014) — Mahkamah Agung

18/B/PK/Pjk/2019 (11 February 2019) — Mahkamah Agung

362/PDT/2020/PT SBY (20 July 2020) — PT Surabaya

659/B/PK/Pjk/2013 (18 December 2013) — Mahkamah Agung

2853/B/PK/Pjk/2020 (13 August 2020) — Mahkamah Agung

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

51/B/PK/Pjk/2019 (30 January 2019) — Mahkamah Agung

187/B/PK/PJK/2013 (24 September 2013) — Mahkamah Agung

52/B/PK/Pjk/2019 (30 January 2019) — Mahkamah Agung

Nomor 40/Pdt.G/2019/PN.Lmg — PN Lamongan

878 /B/PK/PJK/2013 (19 March 2014) — Mahkamah Agung

3717/B/PK/Pjk/2019 (28 October 2019) — Mahkamah Agung

572 /B/PK/PJK/2014 (11 November 2014) — Mahkamah Agung

314/B/PK/PJK/2012 (23 April 2013) — Mahkamah Agung

611 /B/PK/PJK/2014 (19 November 2014) — Mahkamah Agung

303/B/PK/Pjk/2012 (23 April 2013) — Mahkamah Agung

139/B/PK/Pjk/2019 (11 February 2019) — Mahkamah Agung

15/Pdt.G.S/2020/PN Gsk (29 June 2020) — PN Gresik

105/B/PK/Pjk/2019 (11 February 2019) — Mahkamah Agung

3957 B/PK/PJK/2019 (29 October 2019) — Mahkamah Agung

2/Pdt.G.S/2020/PN Gsk (9 March 2020) — PN Gresik

610/B/PK/PJK/2014 (19 November 2014) — Mahkamah Agung

446 K/PDT.SUS/2010 — Mahkamah Agung

21/Pdt.G.S/2020/PN Gsk (29 June 2020) — PN Gresik

689/B/PK/PJK/2013 (18 December 2013) — Mahkamah Agung

17/Pdt.G.S/2020/PN Gsk (6 July 2020) — PN Gresik

640 K/Pdt.Sus-PHI/2015 (26 November 2015) — Mahkamah Agung

684/Pdt.G/2017/PN JKT.SEL (29 January 2018) — PN Jakarta Selatan

1455 B/PK/PJK/2017 (7 September 2017) — Mahkamah Agung

27/Pdt.G.S/2020/PN Gsk (17 September 2020) — PN Gresik

26/Pdt.G.S/2020/PN Gsk (8 September 2020) — PN Gresik

28/Pdt.G.S/2020/PN Gsk (23 September 2020) — PN Gresik

24/Pdt.G.S/2020/PN Gsk (30 July 2020) — PN Gresik

25/Pdt.G.S/2020/PN Gsk (18 August 2020) — PN Gresik

342/Pdt.G/2019/PN SDA (16 April 2020) — PN Sidoarjo

54/Pdt.G.S/2019/PN SDA (9 January 2020) — PN Sidoarjo

20/Pdt.G.S/2020/PN Gsk (30 July 2020) — PN Gresik

18/Pdt.G.S/2020/PN Gsk (22 July 2020) — PN Gresik

19/Pdt.G.S/2020/PN Gsk (22 July 2020) — PN Gresik

7/Pdt.G/2021/PN Gsk (23 February 2021) — PN Gresik

2816 K/Pdt/2020 (19 November 2020) — Mahkamah Agung

1/Pdt.Bth/2021/PN Gsk (2 September 2021) — PN Gresik

3315 K/Pdt/2020 (4 December 2020) — Mahkamah Agung

701/PDT/2021/PT SBY (10 November 2021) — PT Surabaya

440 B/PK/PJK/2021 (17 February 2021) — Mahkamah Agung

3572 B/PK/PJK/2020 (27 October 2020) — Mahkamah Agung

306 B/PK/PJK/2022 (1 March 2022) — Mahkamah Agung

712 B/PK/Pjk/2023 (30 March 2023) — Mahkamah Agung

713 B/PK/Pjk/2023 (30 March 2023) — Mahkamah Agung

714 B/PK/Pjk/2023 (30 March 2023) — Mahkamah Agung

715 B/PK/Pjk/2023 (30 March 2023) — Mahkamah Agung

716 B/PK/Pjk/2023 (30 March 2023) — Mahkamah Agung

717 B/PK/Pjk/2023 (30 March 2023) — Mahkamah Agung

718 B/PK/Pjk/2023 (30 March 2023) — Mahkamah Agung

719 B/PK/Pjk/2023 (30 March 2023) — Mahkamah Agung

720 B/PK/Pjk/2023 (30 March 2023) — Mahkamah Agung

721 B/PK/Pjk/2023 (30 March 2023) — Mahkamah Agung

722 B/PK/Pjk/2023 (30 March 2023) — Mahkamah Agung

711 B/PK/PJK/2023 (30 March 2023) — Mahkamah Agung

2065 B/PK/PJK/2023 (11 July 2023) — Mahkamah Agung

60/Pdt.G/2024/PN Gsk (15 January 2025) — PN Gresik

180/PDT/2025/PT SBY (18 March 2025) — PT Surabaya

Defendants / Respondents (1)

Responding side

Respondent (1)

D

DIREKTUR JENDERAL PAJAK

PT SMELTING vs DIREKTUR JENDERAL PAJAK