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Putusan MAHKAMAH AGUNG Nomor 406 B/PK/PJK/2025 | IndoCourtAtlas

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Pajak / Pajak Pertambahan Nilai_PPN

Judicial Review

Supreme Court

406 B/PK/PJK/2025

Putusan MAHKAMAH AGUNG Nomor 406 B/PK/PJK/2025

Case Information

Court: Mahkamah Agung

Classification: Pajak / Pajak Pertambahan Nilai_PPN

Verdict date: 10 March 2025

Court Officials

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

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

Clerk: Retno Widowati, S.H., M.H.

Parties / Pihak

Plaintiffs / Applicants (1)

Filing or appealing side

Applicant (1)

P

PT KRAKATAU POSCO

Jl. Afrika No. 2

Also in 53 other cases

1419 B/PK/PJK/2020 (2 April 2020) — Mahkamah Agung
910 B/Pdt.Sus-Arbt/2019 (24 October 2019) — Mahkamah Agung
1421 B/PK/PJK/2020 (2 April 2020) — Mahkamah Agung
1408 B/PK/Pjk/2018 (26 June 2018) — Mahkamah Agung
1426 B/PK/Pjk/2018 (2 July 2018) — Mahkamah Agung
1452 B/PK/Pjk/2018 (17 July 2018) — Mahkamah Agung

Decision / Putusan

TOLAK

41/Pdt.Sus-PHI/2020/PN Srg (5 August 2020) — PN Serang

44/Kas./Pdt.Sus-PHI/2020/PN.Srg (5 August 2020) — PN Serang

1420 B/PK/PJK/2020 (2 April 2020) — Mahkamah Agung

1383 B/PK/PJK/2020 (8 April 2020) — Mahkamah Agung

1453 B/PK/Pjk/2018 (17 July 2018) — Mahkamah Agung

192 K/Pdt.Sus-PHI/2021 (23 March 2021) — Mahkamah Agung

5309 B/PK/PJK/2020 (14 December 2020) — Mahkamah Agung

58 P/HUM/2020 (15 December 2020) — Mahkamah Agung

1413 B/PK/PJK/2021 (6 May 2021) — Mahkamah Agung

1583 B/PK/PJK/2021 (31 May 2021) — Mahkamah Agung

1647 B/PK/PJK/2021 (31 May 2021) — Mahkamah Agung

1648 B/PK/PJK/2021 (31 May 2021) — Mahkamah Agung

29/Pdt.G/2021/PN Srg (7 October 2021) — PN Serang

2477 B/PK/PJK/2021 (28 September 2021) — Mahkamah Agung

1412 B/PK/PJK/2021 (27 April 2021) — Mahkamah Agung

2478 B/PK/PJK/2021 (28 September 2021) — Mahkamah Agung

2332 B/PK/PJK/2022 (19 April 2022) — Mahkamah Agung

2344 B/PK/PJK/2022 (19 April 2022) — Mahkamah Agung

2801 B/PK/PJK/2022 (20 June 2022) — Mahkamah Agung

591/PDT/2014/PT SBY (23 December 2014) — PT Surabaya

88/Pdt.Sus-PHI/2022/PN Srg (7 December 2022) — PN Serang

5653 B/PK/PJK/2022 (22 December 2022) — Mahkamah Agung

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

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

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

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

5670 B/PK/PJK/2022 (22 December 2022) — Mahkamah Agung

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

5947 B/PK/PJK/2022 (26 January 2023) — Mahkamah Agung

435 B/PK/PJK/2023 (2 March 2023) — Mahkamah Agung

5558 B/PK/PJK/2022 (13 December 2022) — Mahkamah Agung

5394 B/PK/PJK/2022 (13 December 2022) — Mahkamah Agung

5397 B/PK/PJK/2022 (13 December 2022) — Mahkamah Agung

399 K/Pdt.Sus-PHI/2023 (30 March 2023) — Mahkamah Agung

1224 B/PK/PJK/2023 (25 May 2023) — Mahkamah Agung

1506 B/PK/PJK/2023 (31 May 2023) — Mahkamah Agung

2100 B/PK/PJK/2023 (11 July 2023) — Mahkamah Agung

2128 B/PK/PJK/2023 (11 July 2023) — Mahkamah Agung

2164 B/PK/PJK/2023 (23 August 2023) — Mahkamah Agung

1646 B/PK/PJK/2023 (11 July 2023) — Mahkamah Agung

3001 B/PK/PJK/2023 (23 August 2023) — Mahkamah Agung

3002 B/PK/PJK/2023 (23 August 2023) — Mahkamah Agung

2434 B/PK/Pjk/2023 (21 August 2023) — Mahkamah Agung

2439 B/PK/Pjk/2023 (21 August 2023) — Mahkamah Agung

95/Pdt.G/2024/PN SRG (5 December 2024) — PN Serang

337 B/PK/PJK/2025 (5 March 2025) — Mahkamah Agung

17/Pdt.Sus-PHI/2025/PN SRG (16 July 2025) — PN Serang

Defendants / Respondents (1)

Responding side

Respondent (1)

D

DIREKTUR JENDERAL PAJAK

PT KRAKATAU POSCO VS DIREKTUR JENDERAL PAJAK