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Putusan MAHKAMAH AGUNG Nomor 5003 B/PK/Pjk/2023 | IndoCourtAtlas

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TUN / Pajak

Cassation

Supreme Court

5003 B/PK/Pjk/2023

Putusan MAHKAMAH AGUNG Nomor 5003 B/PK/Pjk/2023

Case Information

Court: Mahkamah Agung

Classification: / Pajak

Verdict date: 7 November 2023

Court Officials

Main Judge: Dr. H. Yosran, S.H., M.Hum.,

Judges: Hj. Lulik Tri Cahyaningrum, S.H., M.H.; Dr. Cerah Bangun, S.H., M.H

Clerk: Anang Suseno Hadi, S.H., M.H

Parties / Pihak

Plaintiffs / Applicants (1)

Filing or appealing side

Applicant (1)

P

PT CIMB NIAGA AUTO FINANCE

Jalan Bintaro Utama 9 Blok B 9/I Nomor 15

Also in 100 other cases

253/B/PK/Pjk/2020 (30 January 2020) — Mahkamah Agung
69 B/PK/PJK/2020 (30 January 2020) — Mahkamah Agung
965/B/PK/Pjk/2020 (27 February 2020) — Mahkamah Agung
1040/B/PK/Pjk/2020 (26 March 2020) — Mahkamah Agung
933 K/Pdt.Sus-BPSK/2017 (19 October 2017) — Mahkamah Agung
436/PDT/2016/PT.DKI (15 August 2016) — PT Jakarta

Decision / Putusan

TOLAK

360/B/PK/Pjk/2020 (17 February 2020) — Mahkamah Agung

1959 B/PK/PJK/2018 (3 September 2018) — Mahkamah Agung

134/Pdt.G/2015/PN.Mnd (22 March 2016) — PN Manado

542/B/PK/Pjk/2020 (27 February 2020) — Mahkamah Agung

1952 B/PK/PJK/2018 (3 September 2018) — Mahkamah Agung

656/B/PK/Pjk/2020 (27 February 2020) — Mahkamah Agung

5/Pdt.G/2020/PN Smn (29 April 2020) — PN Sleman

1042/B/PK/Pjk/2020 (16 April 2020) — Mahkamah Agung

552/B/PK/Pjk/2020 (9 March 2020) — Mahkamah Agung

2809 B/PK/PJK/2018 (21 November 2018) — Mahkamah Agung

3314/B/PK/Pjk/2018 (4 December 2018) — Mahkamah Agung

3255 B/PK/PJK/2018 (4 December 2018) — Mahkamah Agung

3064 B/PK/PJK/2018 (4 December 2018) — Mahkamah Agung

964/B/PK/Pjk/2020 (27 February 2020) — Mahkamah Agung

3310/B/PK/Pjk/2018 (10 December 2018) — Mahkamah Agung

3153 B/PK/PJK/2018 (10 December 2018) — Mahkamah Agung

182 K/Pdt.Sus-BPSK/2018 (8 March 2018) — Mahkamah Agung

3151 B/PK/PJK/2018 (28 November 2018) — Mahkamah Agung

2740/B/PK/Pjk/2018 (29 October 2018) — Mahkamah Agung

157/Pdt.G/2014/PN.Plg (4 August 2015) — PN Palembang

3152 B/PK/PJK/2018 (10 December 2018) — Mahkamah Agung

2838 B/PK/PJK/2018 (21 November 2018) — Mahkamah Agung

3312/B/PK/Pjk/2018 (4 December 2018) — Mahkamah Agung

3065 B/PK/PJK/2018 (4 December 2018) — Mahkamah Agung

551/B/PK/Pjk/2020 (9 March 2020) — Mahkamah Agung

125/Pdt.Sus-BPSK/2015/PN Plk (7 October 2015) — PN Palangkaraya

2749 B/PK/PJK/2018 (29 October 2018) — Mahkamah Agung

543/B/PK/Pjk/2020 (27 February 2020) — Mahkamah Agung

26/Pdt.G/2013/PN.TB (10 January 2014) — PN Tanjung Balai Asahan

3309/B/PK/Pjk/2018 (10 December 2018) — Mahkamah Agung

653/B/PK/Pjk/2020 (27 February 2020) — Mahkamah Agung

152 B/PK/PJK/2020 (17 February 2020) — Mahkamah Agung

3313/B/PK/Pjk/2018 (4 December 2018) — Mahkamah Agung

3067 B/PK/PJK/2018 (4 December 2018) — Mahkamah Agung

29/Pdt.G.S/2019/PN Pdg (26 November 2019) — PN Padang

236/B/PK/Pjk/2020 (30 January 2020) — Mahkamah Agung

1963 B/PK/PJK/2018 (3 September 2018) — Mahkamah Agung

426 K/Pdt.Sus-BPSK/2015 (3 September 2015) — Mahkamah Agung

3311/B/PK/Pjk/2018 (10 December 2018) — Mahkamah Agung

718 K/Pdt.Sus-BPSK/2016 (19 October 2016) — Mahkamah Agung

544/B/PK/Pjk/2020 (27 February 2020) — Mahkamah Agung

150/B/PK/Pjk/2020 (17 February 2020) — Mahkamah Agung

1957 B/PK/PJK/2018 (3 September 2018) — Mahkamah Agung

4071/B/PK/Pjk/2019 (2 December 2019) — Mahkamah Agung

3148 B/PK/PJK/2018 (28 November 2018) — Mahkamah Agung

2931 B/PK/PJK/2019 (26 September 2019) — Mahkamah Agung

654/B/PK/Pjk/2020 (9 March 2020) — Mahkamah Agung

1962 B/PK/PJK/2018 (3 September 2018) — Mahkamah Agung

3147 B/PK/PJK/2018 (28 November 2018) — Mahkamah Agung

379/B/PK/Pjk/2020 (17 February 2020) — Mahkamah Agung

877 K/Pdt.Sus-BPSK/2016 (13 December 2016) — Mahkamah Agung

3066 B/PK/PJK/2018 (4 December 2018) — Mahkamah Agung

251/B/PK/Pjk/2020 (30 January 2020) — Mahkamah Agung

1948 B/PK/PJK/2018 (3 September 2018) — Mahkamah Agung

22/Pdt.G/2019/PN Pdg (31 October 2019) — PN Padang

1951 B/PK/PJK/2018 (3 September 2018) — Mahkamah Agung

3013 B/PK/PJK/2018 (10 December 2018) — Mahkamah Agung

5/Pdt.Sus/BPSK/2016/PN.Bkn (17 March 2016) — PN Bangkinang

1953 B/PK/PJK/2018 (3 September 2018) — Mahkamah Agung

2040 B/PK/PJK/2018 (19 September 2018) — Mahkamah Agung

1949 B/PK/PJK/2018 (3 September 2018) — Mahkamah Agung

1958 B/PK/PJK/2018 (3 September 2018) — Mahkamah Agung

302/B/PK/Pjk/2020 (30 January 2020) — Mahkamah Agung

546/B/PK/Pjk/2020 (27 February 2020) — Mahkamah Agung

149/B/PK/Pjk/2020 (17 February 2020) — Mahkamah Agung

648 K/Pdt.Sus-BPSK/2014 (18 November 2014) — Mahkamah Agung

2986 B/PK/PJK/2018 (29 October 2018) — Mahkamah Agung

15/Pdt.Sus-BPSK/2019/PN Pdg (21 February 2019) — PN Padang

2985 B/PK/PJK/2018 (29 October 2018) — Mahkamah Agung

1950 B/PK/PJK/2018 (3 September 2018) — Mahkamah Agung

2984 B/PK/PJK/2018 (29 October 2018) — Mahkamah Agung

3769/B/PK/Pjk/2019 (29 October 2019) — Mahkamah Agung

512/Pdt.G/2013/PN.Jkt.Sel. (3 April 2014) — PN Jakarta Selatan

555 / Pdt.G.Sus.BPSK / 2016 / PN Dps (22 September 2016) — PN Denpasar

153 B/PK/PJK/2020 (17 February 2020) — Mahkamah Agung

4344 B/PK/PJK/2019 (20 November 2019) — Mahkamah Agung

3710/B/PK/Pjk/2019 (24 October 2019) — Mahkamah Agung

1131/B/PK/Pjk/2019 (8 May 2019) — Mahkamah Agung

132/Pdt.Sus/BPSK/2016/PN.Bkn (14 December 2016) — PN Bangkinang

545/B/PK/Pjk/2020 (27 February 2020) — Mahkamah Agung

3315/B/PK/Pjk/2018 (4 December 2018) — Mahkamah Agung

3257 B/PK/PJK/2018 (4 December 2018) — Mahkamah Agung

252/B/PK/Pjk/2020 (30 January 2020) — Mahkamah Agung

966/B/PK/Pjk/2020 (17 March 2020) — Mahkamah Agung

203/B/PK/Pjk/2020 (30 January 2020) — Mahkamah Agung

541/B/PK/Pjk/2020 (27 February 2020) — Mahkamah Agung

963/B/PK/Pjk/2020 (27 February 2020) — Mahkamah Agung

2752 B/PK/PJK/2018 (29 October 2018) — Mahkamah Agung

14/Pdt.G/2016/PN Gpr (4 October 2016) — PN Kab Kediri

1956 B/PK/PJK/2018 (3 September 2018) — Mahkamah Agung

727/B/PK/Pjk/2020 (27 February 2020) — Mahkamah Agung

547/B/PK/Pjk/2020 (27 February 2020) — Mahkamah Agung

657/B/PK/Pjk/2020 (27 February 2020) — Mahkamah Agung

1945 B/PK/PJK/2018 (3 September 2018) — Mahkamah Agung

Defendants / Respondents (1)

Responding side

Respondent (1)

D

DIREKTUR JENDERAL PAJAK

PT CIMB NIAGA AUTO FINANCE VS DIREKTUR JENDERAL PAJAK