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Putusan MAHKAMAH AGUNG Nomor 453 B/PK/PJK/2025 | IndoCourtAtlas

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Pajak / Pajak Pertambahan Nilai_PPN

Judicial Review

Supreme Court

453 B/PK/PJK/2025

Putusan MAHKAMAH AGUNG Nomor 453 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: A. Tirta Irawan, S.H., M.H.

Parties / Pihak

Plaintiffs / Applicants (1)

Filing or appealing side

Applicant (1)

P

PT CIPTA KRIDATAMA

Gd.Tmt 2 Lt.3 Suite 301, Jl. Raya Cilandak Kko

Also in 50 other cases

1859/B/PK/Pjk/2020 (2 June 2020) — Mahkamah Agung
755 /B/PK/PJK/2014 (9 December 2014) — Mahkamah Agung
1718/B/PK/Pjk/2020 (14 May 2020) — Mahkamah Agung
762/B/PK/PJK/2014 (9 December 2014) — Mahkamah Agung
105/B/PK/PJK/2008 (3 March 2011) — Mahkamah Agung
212/B/PK/PJK/2015 (10 June 2015) — Mahkamah Agung

Decision / Putusan

TOLAK

723/B/PK/PJK/2013 (27 February 2014) — Mahkamah Agung

1720/B/PK/Pjk/2020 (14 May 2020) — Mahkamah Agung

809/B/PK/PJK/2014 (11 December 2014) — Mahkamah Agung

1117 B/PK/PJK/2017 (18 July 2017) — Mahkamah Agung

1714 B/PK/PJK/2016 (15 December 2016) — Mahkamah Agung

429 K/Pdt.Sus-Pailit/2018 (21 May 2018) — Mahkamah Agung

1860/B/PK/Pjk/2020 (2 June 2020) — Mahkamah Agung

166 PK/Pdt.Sus/2011 (27 March 2012) — Mahkamah Agung

1719/B/PK/Pjk/2020 (14 May 2020) — Mahkamah Agung

764/B/PK/PJK/2014 (9 December 2014) — Mahkamah Agung

763 B/PK/PJK/2014 (9 December 2014) — Mahkamah Agung

1721/B/PK/Pjk/2020 (14 May 2020) — Mahkamah Agung

783 K/Pdt/2013 (17 December 2013) — Mahkamah Agung

401 B/PK/PJK/2010 (27 October 2010) — Mahkamah Agung

711/PDT/2016/PT.DKI (6 March 2017) — PT Jakarta

3796/B/PK/Pjk/2020 (27 October 2020) — Mahkamah Agung

1944 B/PK/PJK/2020 (2 June 2020) — Mahkamah Agung

5802 B/PK/PJK/2022 (22 December 2022) — Mahkamah Agung

6216 B/PK/PJK/2022 (26 January 2023) — Mahkamah Agung

6218 B/PK/PJK/2022 (26 January 2023) — Mahkamah Agung

5708 B/PK/PJK/2022 (22 December 2022) — Mahkamah Agung

6217 B/PK/PJK/2022 (26 January 2023) — Mahkamah Agung

6253 B/PK/PJK/2022 (26 January 2023) — Mahkamah Agung

5319 B/PK/PJK/2022 (6 December 2022) — Mahkamah Agung

5320 B/PK/PJK/2022 (6 December 2022) — Mahkamah Agung

5321 B/PK/PJK/2022 (6 December 2022) — Mahkamah Agung

5322 B/PK/PJK/2022 (6 December 2022) — Mahkamah Agung

5323 B/PK/PJK/2022 (6 December 2022) — Mahkamah Agung

5324 B/PK/PJK/2022 (6 December 2022) — Mahkamah Agung

5587 B/PK/PJK/2022 (6 December 2022) — Mahkamah Agung

5542 B/PK/PJK/2022 (13 December 2022) — Mahkamah Agung

5543 B/PK/PJK/2022 (13 December 2022) — Mahkamah Agung

5544 B/PK/PJK/2022 (13 December 2022) — Mahkamah Agung

5198 B/PK/PJK/2022 (6 December 2022) — Mahkamah Agung

5199 B/PK/PJK/2022 (6 December 2022) — Mahkamah Agung

1471 B/PK/PJK/2023 (31 May 2023) — Mahkamah Agung

1835 B/PK/PJK/2023 (21 June 2023) — Mahkamah Agung

1836 B/PK/PJK/2023 (21 June 2023) — Mahkamah Agung

24/Pdt.G/2023/PN Mtp (16 November 2023) — PN Martapura

1/PDT/2024/PT BJM (24 January 2024) — PT Banjarmasin

13/Pdt.G/2023/PN Mtp (11 May 2023) — PN Martapura

427 B/PK/PJK/2025 (10 March 2025) — Mahkamah Agung

6327 B/PK/PJK/2024 (18 December 2024) — Mahkamah Agung

5020/B/PK/Pjk/2024 (29 October 2024) — Mahkamah Agung

Defendants / Respondents (1)

Responding side

Respondent (1)

D

DIREKTUR JENDERAL PAJAK

PT CIPTA KRIDATAMA VS DIREKTUR JENDERAL PAJAK