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Putusan MAHKAMAH AGUNG Nomor 489 B/PK/PJK/2025 | IndoCourtAtlas

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Pajak / Pajak Penghasilan Badan_PPhBd

Judicial Review

Supreme Court

489 B/PK/PJK/2025

Putusan MAHKAMAH AGUNG Nomor 489 B/PK/PJK/2025

Case Information

Court: Mahkamah Agung

Classification: Pajak / Pajak Penghasilan Badan_PPhBd

Verdict date: 3 March 2025

Court Officials

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

Judges: Hj. Lulik Tri Cahyaningrum, S.H., M.H. dan Dr. H. Yosran, S.H., M.Hum.

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

Parties / Pihak

Plaintiffs / Applicants (1)

Filing or appealing side

Applicant (1)

P

PT BANK CIMB NIAGA, TBK.

Graha Niaga Jl Jend Sudirman Kav.58 Keb. Baru

Also in 100 other cases

2933 B/PK/PJK/2019 (26 September 2019) — Mahkamah Agung
539/PDT/2015/PT BDG (27 January 2016) — PT Bandung
1 PK/Pdt.Sus-Pailit/2020 (4 February 2020) — Mahkamah Agung
347 B/PK/PJK/2016 (26 May 2016) — Mahkamah Agung
176/Pdt.G/2017/PN DPK (19 April 2018) — PN Depok
348/B/PK/PJK/2016 (26 May 2016) — Mahkamah Agung

Decision / Putusan

TOLAK

869 K/PDT.SUS/2009 — Mahkamah Agung

245/Pdt.G/2018/PN Blb (15 August 2019) — PN Bale Bandung

.472 K/Pdt/2011 (19 July 2011) — Mahkamah Agung

436/PDT/2016/PT.DKI (15 August 2016) — PT Jakarta

2457 K/PDT/2017 (19 October 2017) — Mahkamah Agung

72/Pdt.G/2018/PN Bgr (19 December 2018) — PN Bogor

413/Pdt/2019/PT MDN (4 December 2019) — PT Medan

336/PDT.G.PLW/2014/PN.JKT.PST (12 January 2016) — PN Jakarta Pusat

272/PDT/2019/PT DKI (10 July 2019) — PT Jakarta

11/Pdt.G/2018/PN Yyk (30 August 2018) — PN Yogyakarta

2608/B/PK/Pjk/2019 (26 September 2019) — Mahkamah Agung

114/PDT/2018/PT YYK (25 October 2018) — PT Yogyakarta

2483/B/PK/Pjk/2019 (31 July 2019) — Mahkamah Agung

12/PDT/2018/PT.DKI (19 February 2018) — PT Jakarta

100 PK/Pdt/2020 (9 April 2020) — Mahkamah Agung

3063 K/Pdt/2015 (8 March 2016) — Mahkamah Agung

19/Pdt.Bth/2017/PN Msh (28 August 2018) — PN Masohi

200 K/Pdt/2012 (4 May 2012) — Mahkamah Agung

1244 K/Pdt/2014 (28 November 2014) — Mahkamah Agung

59 PK/PDT.SUS/2011 — Mahkamah Agung

8/Pdt.Sus-PKPU/2018/PN Niaga Mdn. (14 December 2018) — PN Medan

295/PDT/2020/PT BDG (6 August 2020) — PT Bandung

330 K/Pdt.Sus-Pailit/2014 (11 August 2014) — Mahkamah Agung

274/Pdt.G/2018/PN Mdn (12 March 2019) — PN Medan

439/Pdt.G/2014/PN.Jkt.Sel. (9 April 2015) — PN Jakarta Selatan

44/Pdt.G/2013/PN.Prm (24 February 2014) — PN Pariaman

276/Pdt.G/2018/PN Jkt.Pst (23 April 2019) — PN Jakarta Pusat

324 K/Pdt.Sus-PHI/2020 (7 April 2020) — Mahkamah Agung

45/Pdt.G/2010/PN.PKL (15 June 2011) — PN Pekalongan

134/Pdt.G/2019/PN Bdg (10 October 2019) — PN Bandung

1148/B/PK/Pjk/2019 (13 May 2019) — Mahkamah Agung

297/Pdt.G/2015/PN.Jkt.Sel (21 January 2016) — PN Jakarta Selatan

824/Pdt.G/2018/PN Tng (7 November 2018) — PN Tangerang

131/Pdt.Sus-PHI/2016/PN.Bdg (21 December 2016) — PN Bandung

478/PDT/2020/PT DKI (14 October 2020) — PT Jakarta

134 K/Pdt.Sus-PKPU/2014 (29 October 2014) — Mahkamah Agung

3334 B/PK/PJK/2019 (3 October 2019) — Mahkamah Agung

265 K/Pdt/2014 (25 June 2014) — Mahkamah Agung

02/Pdt.Sus-PHI /2020/PN.JKT.PST. (1 July 2019) — PN Jakarta Pusat

191/Pdt.G/2019/PN Jkt.Pst (10 December 2019) — PN Jakarta Pusat

2552/B/PK/Pjk/2019 (24 July 2019) — Mahkamah Agung

21/Pdt.G/2017/PN Skt (24 January 2018) — PN Surakarta

115/Pdt.G/2017/PN Mlg (12 October 2017) — PN Malang

663/Pdt.G/2013/PN Jkt Sel. (22 April 2014) — PN Jakarta Selatan

22/Pdt.G/2014/PN.Ska (25 September 2014) — PN Surakarta

46/Pdt.Sus-PHI/2019/PN Mdn (2 May 2019) — PN Medan

222/Pdt.Sus-PHI/2018/PN Mdn (13 December 2018) — PN Medan

3593/B/PK/Pjk/2019 (24 October 2019) — Mahkamah Agung

82/Pdt.Sus-PHI/2019/PN Plg (12 November 2019) — PN Palembang

291/PDT/2014/PT. DKI. (22 July 2014) — PT Jakarta

181/Pdt.Sus PHI/2015/PN/BDG (10 February 2016) — PN Bandung

49/Pdt.Bth/2019/PN Bgr (15 January 2020) — PN Bogor

1674 K/Pdt/2018 (10 August 2018) — Mahkamah Agung

70/G/2016/PTUN.SBY (10 November 2016) — PTUN Surabaya

438/Pdt.G/2014/PN.JKT.SEL. (23 April 2015) — PN Jakarta Selatan

696/PDT/2014/PT.DKI (15 December 2014) — PT Jakarta

15/PDT/2011/PT.MDN (21 March 2011) — PT Medan

12/Pdt.G/2017/PN SKB (3 January 2018) — PN Sukabumi

227/Pdt/2014/PT SMG (17 July 2014) — PT Semarang

931 B/PK/PJK/2017 (24 May 2017) — Mahkamah Agung

8/Pdt.Sus-PHI/2019/PN Dps (3 July 2019) — PN Denpasar

19/PDT/2013/PT.BTN (11 April 2013) — PT Banten

37 / Pdt-G / 2013 / PN-LP (22 January 2014) — PN Lubuk Pakam

4012 B/PK/PJK/2019 (24 October 2019) — Mahkamah Agung

10 K/Pdt/2014 (28 May 2015) — Mahkamah Agung

109/Pdt.G/2019/PN Jkt.Tim (9 December 2019) — PN Jakarta Timur

3105 K/Pdt/2012 (31 December 2014) — Mahkamah Agung

543 K/Pdt.Sus-PHI/2014 (30 October 2014) — Mahkamah Agung

41 PK/Pdt.Sus/2012 (28 June 2012) — Mahkamah Agung

392 K/Pdt/2014 (24 June 2014) — Mahkamah Agung

439/PDT/2020/PT DKI (8 October 2020) — PT Jakarta

536 K/PDT.SUS/2010 — Mahkamah Agung

639 K/Pdt.Sus-PHI/2016 (23 August 2016) — Mahkamah Agung

11/Pdt.G/2019/PN Tlg (30 October 2019) — PN Tulungagung

9/Pdt.Sus-PKPU/2017/PN Niaga Mdn (4 July 2017) — PN Medan

308 K/Pdt.Sus-PHI/2020 (18 March 2020) — Mahkamah Agung

5/Pdt.Plw/2017/PN Cjr (24 October 2017) — PN Cianjur

300/Pdt.G/2018/PN Skt (9 July 2019) — PN Surakarta

62/Pdt.G/2017/PN Bkn (17 October 2018) — PN Bangkinang

696/Pdt.Sus-BPSK/2016/PN Mdn (14 February 2017) — PN Medan

384/PDT/2017/PT BDG (2 October 2017) — PT Bandung

253/Pdt/2013/PT.Smg (21 August 2013) — PT Semarang

310 K/Pdt.Sus-PHI/2020 (18 March 2020) — Mahkamah Agung

5/Pdt.Sus-PHI/2019/PN Mks (9 April 2019) — PN Makassar

394 K/Pdt.Sus-PHI/2017 (4 May 2017) — Mahkamah Agung

4190/B/PK/Pjk/2019 (2 December 2019) — Mahkamah Agung

67/Pdt.Sus-PKPU/2018/PN Jkt.Pst (13 September 2018) — PN Jakarta Pusat

170/Pdt.G/2019/PN Bgr (29 July 2020) — PN Bogor

1470 K/Pdt/2015 (23 October 2015) — Mahkamah Agung

559/PDT.G/2014/pn BDG (1 September 2015) — PN Bandung

27/PDT/2018/PT SMR (9 May 2018) — PT Samarinda

289 B/PK/PJK/2018 (29 March 2018) — Mahkamah Agung

36/G/2013/PTUN-JKT (22 May 2013) — PTUN Jakarta

54/Pdt.G/2019/PN Jkt.Utr (27 February 2020) — PN Jakarta Utara

Defendants / Respondents (1)

Responding side

Respondent (1)

D

DIREKTUR JENDERAL PAJAK

PT BANK CIMB NIAGA, TBK. VS DIREKTUR JENDERAL PAJAK,