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Putusan MAHKAMAH AGUNG Nomor 450 B/PK/PJK/2025 | IndoCourtAtlas

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Pajak / Bea Masuk

Judicial Review

Supreme Court

450 B/PK/PJK/2025

Putusan MAHKAMAH AGUNG Nomor 450 B/PK/PJK/2025

Case Information

Court: Mahkamah Agung

Classification: Pajak / Bea Masuk

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: Dewi Asimah, S.H., M.H.

Parties / Pihak

Plaintiffs / Applicants (1)

Filing or appealing side

Applicant (1)

P

PT CENTRAL PROTEINA PRIMA, TBK

Treasury Tower 8Th Floor District 8, Jalan Jenderal Sudirman Kavling 52-53, Scbd

Also in 100 other cases

106/Pdt.Sus-PHI/2019/PN Sby (30 October 2019) — PN Surabaya
3623/B/PK/Pjk/2019 (24 October 2019) — Mahkamah Agung
3737 B/PK/PJK/2019 (29 October 2019) — Mahkamah Agung
745/B/PK/Pjk/2020 (27 February 2020) — Mahkamah Agung
149 K/Pdt.Sus-PHI/2018 (21 February 2018) — Mahkamah Agung
708/B/PK/Pjk/2020 (27 February 2020) — Mahkamah Agung

Decision / Putusan

KABUL

1005 K/Pdt.Sus-PHI/2018 (14 November 2018) — Mahkamah Agung

3460 B/PK/PJK/2019 (16 October 2019) — Mahkamah Agung

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

733 K/Pdt.Sus-PHI/2018 (17 September 2018) — Mahkamah Agung

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

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

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

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

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

79/Pdt.Sus-PHI/2017/PN Mdn (18 July 2017) — PN Medan

3736 B/PK/PJK/2019 (29 October 2019) — Mahkamah Agung

170/Pdt.Sus-PHI/2020/PN Jkt.Pst (19 October 2020) — PN Jakarta Pusat

7/Pdt.Sus-PHI/2018/PN Tjk (16 May 2018) — PN Tanjung Karang

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

3092/B/PK/Pjk/2020 (15 October 2020) — Mahkamah Agung

3100/B/PK/Pjk/2020 (15 October 2020) — Mahkamah Agung

3097 B/PK/PJK/2020 (15 October 2020) — Mahkamah Agung

3093/B/PK/Pjk/2020 (15 October 2020) — Mahkamah Agung

4144/B/PK/Pjk/2020 (18 November 2020) — Mahkamah Agung

2279 B/PK/PJK/2021 (5 August 2021) — Mahkamah Agung

2296 B/PK/PJK/2021 (18 August 2021) — Mahkamah Agung

2382 B/PK/PJK/2021 (18 August 2021) — Mahkamah Agung

2383 B/PK/PJK/2021 (18 August 2021) — Mahkamah Agung

2388 B/PK/PJK/2021 (18 August 2021) — Mahkamah Agung

2480 B/PK/PJK/2021 (28 September 2021) — Mahkamah Agung

2389 B/PK/PJK/2021 (21 September 2021) — Mahkamah Agung

2390 B/PK/PJK/2021 (21 September 2021) — Mahkamah Agung

2318 B/PK/PJK/2021 (18 August 2021) — Mahkamah Agung

2462 B/PK/PJK/2021 (28 September 2021) — Mahkamah Agung

2734 B/PK/PJK/2021 (2 November 2021) — Mahkamah Agung

2463 B/PK/PJK/2021 (28 September 2021) — Mahkamah Agung

2461 B/PK/PJK/2021 (28 September 2021) — Mahkamah Agung

2831 B/PK/PJK/2021 (30 November 2021) — Mahkamah Agung

2832 B/PK/PJK/2021 (30 November 2021) — Mahkamah Agung

2464 B/PK/PJK/2021 (28 September 2021) — Mahkamah Agung

17/B/PK/Pjk/2022 (1 March 2022) — Mahkamah Agung

2683 B/PK/PJK/2022 (12 May 2022) — Mahkamah Agung

2684 B/PK/PJK/2022 (12 May 2022) — Mahkamah Agung

2789 B/PK/PJK/2022 (12 May 2022) — Mahkamah Agung

2790 B/PK/PJK/2022 (19 May 2022) — Mahkamah Agung

2984 B/PK/PJK/2022 (27 June 2022) — Mahkamah Agung

2985 B/PK/PJK/2022 (27 June 2022) — Mahkamah Agung

2986 B/PK/PJK/2022 (27 June 2022) — Mahkamah Agung

2987 B/PK/PJK/2022 (27 June 2022) — Mahkamah Agung

3795 B/PK/PJK/2022 (16 August 2022) — Mahkamah Agung

4017 B/PK/PJK/2022 (23 August 2022) — Mahkamah Agung

3791 B/PK/PJK/2022 (16 August 2022) — Mahkamah Agung

3792 B/PK/PJK/2022 (16 August 2022) — Mahkamah Agung

3793 B/PK/PJK/2022 (16 August 2022) — Mahkamah Agung

3794 B/PK/PJK/2022 (16 August 2022) — Mahkamah Agung

3620 B/PK/PJK/2022 (16 August 2022) — Mahkamah Agung

4173 B/PK/PJK/2022 (4 October 2022) — Mahkamah Agung

276/Pdt.G/2022/PN Pbr (7 March 2023) — PN Pekanbaru

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

5499 B/PK/PJK/2022 (24 November 2022) — Mahkamah Agung

5688 B/PK/PJK/2022 (27 December 2022) — Mahkamah Agung

5689 B/PK/PJK/2022 (27 December 2022) — Mahkamah Agung

5690 B/PK/PJK/2022 (27 December 2022) — Mahkamah Agung

5414 B/PK/PJK/2022 (24 November 2022) — Mahkamah Agung

5415 B/PK/PJK/2022 (24 November 2022) — Mahkamah Agung

5691 B/PK/PJK/2022 (27 December 2022) — Mahkamah Agung

5416 B/PK/PJK/2022 (24 November 2022) — Mahkamah Agung

5692 B/PK/PJK/2022 (27 December 2022) — Mahkamah Agung

4685 B/PK/PJK/2022 (20 October 2022) — Mahkamah Agung

5693 B/PK/PJK/2022 (27 December 2022) — Mahkamah Agung

4553 B/PK/PJK/2022 (25 October 2022) — Mahkamah Agung

5948 B/PK/PJK/2022 (16 January 2023) — Mahkamah Agung

5498 B/PK/PJK/2022 (24 November 2022) — Mahkamah Agung

5507 B/PK/PJK/2022 (24 November 2022) — Mahkamah Agung

6020 B/PK/PJK/2022 (16 January 2023) — Mahkamah Agung

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

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

351 B/PK/PJK/2023 (11 April 2023) — Mahkamah Agung

2202 B/PK/PJK/2023 (31 August 2023) — Mahkamah Agung

2203 B/PK/PJK/2023 (31 August 2023) — Mahkamah Agung

2204 B/PK/PJK/2023 (31 August 2023) — Mahkamah Agung

2206 B/PK/PJK/2023 (31 August 2023) — Mahkamah Agung

2207 B/PK/PJK/2023 (31 August 2023) — Mahkamah Agung

2267 B/PK/PJK/2023 (31 August 2023) — Mahkamah Agung

2268 B/PK/PJK/2023 (31 August 2023) — Mahkamah Agung

3414 B/PK/Pjk/2023 (9 October 2023) — Mahkamah Agung

3212 B/PK/PJK/2023 (31 August 2023) — Mahkamah Agung

3574 B/PK/PJK/2023 (2 October 2023) — Mahkamah Agung

3575 B/PK/PJK/2023 (2 October 2023) — Mahkamah Agung

3576 B/PK/PJK/2023 (2 October 2023) — Mahkamah Agung

3213 B/PK/PJK/2023 (31 August 2023) — Mahkamah Agung

3214 B/PK/PJK/2023 (31 August 2023) — Mahkamah Agung

3215 B/PK/PJK/2023 (31 August 2023) — Mahkamah Agung

3217/B/PK/Pjk/2023 (31 August 2023) — Mahkamah Agung

3218 B/PK/PJK/2023 (31 August 2023) — Mahkamah Agung

3675 B/PK/Pjk/2023 (23 October 2023) — Mahkamah Agung

3501 B/PK/PJK/2023 (23 October 2023) — Mahkamah Agung

3502 B/PK/PJK/2023 (23 October 2023) — Mahkamah Agung

2402 B/PK/PJK/2023 (5 September 2023) — Mahkamah Agung

Defendants / Respondents (1)

Responding side

Respondent (1)

D

DIREKTUR JENDERAL BEA DAN CUKAI

PT CENTRAL PROTEINA PRIMA, TBK VS DIREKTUR JENDERAL BEA DAN CUKAI,