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Putusan MAHKAMAH AGUNG Nomor 373 B/PK/PJK/2025 | IndoCourtAtlas

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TUN / Pajak

Judicial Review

Supreme Court

373 B/PK/PJK/2025

Putusan MAHKAMAH AGUNG Nomor 373 B/PK/PJK/2025

Case Information

Court: Mahkamah Agung

Classification: / Pajak

Verdict date: 5 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 Nawangsih, S.H., M.H

Parties / Pihak

Plaintiffs / Applicants (1)

Filing or appealing side

Applicant (1)

P

PT INDOSAT TBK.

Jl. Medan Merdeka Barat No. 21, Gambir

Also in 99 other cases

121/G/2016/PTUN-JKT (8 December 2016) — PTUN Jakarta
368/B/PK/Pjk/2019 (14 February 2019) — Mahkamah Agung
319 B/PK/PJK/2019 (28 February 2019) — Mahkamah Agung
3409 B/PK/PJK/2019 (3 October 2019) — Mahkamah Agung
367/B/PK/Pjk/2019 (14 February 2019) — Mahkamah Agung
80 K/Pdt.Sus-PHI/2019 (31 January 2019) — Mahkamah Agung

Decision / Putusan

TOLAK PK

1275 B/PK/PJK/2017 (1 August 2017) — Mahkamah Agung

121/PDT/2016/PT.DKI (24 March 2016) — PT Jakarta

341/B/PK/Pjk/2019 (21 February 2019) — Mahkamah Agung

73/Pdt.Sus-PHI/2018/PN Jkt.Pst (4 September 2018) — PN Jakarta Pusat

1128 K/Pdt.Sus-PHI/2018 (21 December 2018) — Mahkamah Agung

172 PK/TUN/2018 (25 October 2018) — Mahkamah Agung

76/B/PK/PJK/2017 (13 February 2017) — Mahkamah Agung

308 B/PK/PJK/2019 (21 February 2019) — Mahkamah Agung

492/B/PK/Pjk/2019 (20 February 2019) — Mahkamah Agung

338/B/PK/Pjk/2019 (21 February 2019) — Mahkamah Agung

92 PK/Pdt/2005 (9 June 2009) — Mahkamah Agung

747/B/PK/PJK/2017 (14 June 2017) — Mahkamah Agung

344/PDT.G/2005/PN.JKT.PST (14 June 2006) — PN Jakarta Pusat

622/PDT/2014/PT.DKI (17 November 2014) — PT Jakarta

60/Pdt.G/2019/PN Bgl (19 August 2020) — PN Bengkulu

2821/B/PK/Pjk/2020 (5 August 2020) — Mahkamah Agung

1484/B/PK/Pjk/2019 (17 June 2019) — Mahkamah Agung

1282/B/PK/PJK/2017 (1 August 2017) — Mahkamah Agung

494/B/PK/Pjk/2019 (20 February 2019) — Mahkamah Agung

990/B/PK/PJK/2013 (18 March 2014) — Mahkamah Agung

354/B/PK/Pjk/2019 (28 February 2019) — Mahkamah Agung

377/B/PK/Pjk/2019 (28 February 2019) — Mahkamah Agung

339/B/PK/Pjk/2019 (21 February 2019) — Mahkamah Agung

2822/B/PK/Pjk/2020 (5 August 2020) — Mahkamah Agung

337 PK/Pdt/2017 (19 July 2017) — Mahkamah Agung

491/B/PK/Pjk/2019 (20 February 2019) — Mahkamah Agung

69/Pdt.Sus-PHI/2020/PN Sby (19 October 2020) — PN Surabaya

485/B/PK/Pjk/2019 (28 February 2019) — Mahkamah Agung

1170 K/Pdt.Sus-PHI/2017 (26 September 2017) — Mahkamah Agung

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

88/B/2017/PT.TUN.JKT; (20 June 2017) — PTTUN Jakarta

898/B/PK/PJK/2015 (22 December 2015) — Mahkamah Agung

425/B/PK/Pjk/2019 (15 July 2019) — Mahkamah Agung

4460/B/PK/Pjk/2019 (20 November 2019) — Mahkamah Agung

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

386/B/PK/PJK/2017 (17 April 2017) — Mahkamah Agung

441/B/PK/PJK/2017 (17 April 2017) — Mahkamah Agung

560/B/PK/Pjk/2019 (21 February 2019) — Mahkamah Agung

340/B/PK/Pjk/2019 (21 February 2019) — Mahkamah Agung

2159 B/PK/PJK/2017 (30 November 2017) — Mahkamah Agung

495/B/PK/Pjk/2019 (20 February 2019) — Mahkamah Agung

8/G/2015/PTUN-TPI (24 November 2015) — PTUN Tanjung Pinang

21/Pdt.Sus-PHI/2020/PN Tjk (21 September 2020) — PN Tanjung Karang

696 B/PK/PJK/2013 (19 March 2014) — Mahkamah Agung

1410 K/Pdt/2008 (30 March 2010) — Mahkamah Agung

586/B/PK/PJK/2013 (9 December 2013) — Mahkamah Agung

210/Pdt.Sus-PHI/2017/PN Jkt.Pst (18 December 2017) — PN Jakarta Pusat

369/Pdt.G/2014/PN.Jkt Pst. (11 August 2015) — PN Jakarta Pusat

2560/B/PK/Pjk/2020 (23 July 2020) — Mahkamah Agung

2561/B/PK/Pjk/2020 (23 July 2020) — Mahkamah Agung

2562/B/PK/Pjk/2020 (23 July 2020) — Mahkamah Agung

2867/B/PK/Pjk/2020 (14 August 2020) — Mahkamah Agung

19/Pdt.Sus-PHI/2020/PN Mks (2 February 2021) — PN Makassar

231/Pdt.Sus-PHI/2020/PN Bdg (31 March 2021) — PN Bandung

212/Pdt.Sus-PHI/2020/PN Bdg (24 February 2021) — PN Bandung

3890/B/PK/Pjk/2020 (5 November 2020) — Mahkamah Agung

3891/B/PK/Pjk/2020 (5 November 2020) — Mahkamah Agung

3892/B/PK/Pjk/2020 (5 November 2020) — Mahkamah Agung

3996/B/PK/Pjk/2020 (18 November 2020) — Mahkamah Agung

4357/B/PK/Pjk/2020 (19 November 2020) — Mahkamah Agung

29/Pdt.G/2020/PN Lmg (8 June 2021) — PN Lamongan

57/Pdt.Sus-PHI/2020/PN Smg (6 May 2021) — PN Semarang

595 K/Pdt.Sus-PHI/2021 (10 June 2021) — Mahkamah Agung

691 K/Pdt.Sus-PHI/2021 (15 June 2021) — Mahkamah Agung

1187 B/PK/PJK/2021 (24 March 2021) — Mahkamah Agung

306/Pdt.Sus-PHI/2020/PN Jkt.Pst (15 March 2021) — PN Jakarta Pusat

69/Pdt.Sus-PHI/2020/PN Smg (6 May 2021) — PN Semarang

60/Pdt.Sus-PHI/2020/PN Smg (6 May 2021) — PN Semarang

216/Pdt.G/2020/PN JKT.SEL (30 August 2021) — PN Jakarta Selatan

69/Pdt.Sus-PLW.PHI/2020/PN Sby (28 June 2021) — PN Surabaya

121/Pdt.Sus-PHI/2020/PN Sby (28 June 2021) — PN Surabaya

130/Pdt.Sus-PHI/2020/PN Sby (24 June 2021) — PN Surabaya

772 K/Pdt.Sus-PHI/2021 (5 July 2021) — Mahkamah Agung

1053 K/Pdt.Sus-PHI/2021 (16 September 2021) — Mahkamah Agung

9/Pdt.G/2021/PN Pal (18 October 2021) — PN Palu

1448 K/Pdt.Sus-PHI/2021 (16 November 2021) — Mahkamah Agung

1450 K/Pdt.Sus-PHI/2021 (16 November 2021) — Mahkamah Agung

1461 K/Pdt.Sus-PHI/2021 (16 November 2021) — Mahkamah Agung

30/B/2016/PT.TUN.MDN (1 March 2016) — PTTUN Medan

97/Pdt.Bth/2021/PN Arm (27 January 2022) — PN Airmadidi

1192 K/Pdt.Sus-PHI/2021 (25 October 2021) — Mahkamah Agung

1159/Pdt.G/2020/PN Tng (24 February 2022) — PN Tangerang

47/PDT/2022/PT MND (26 April 2022) — PT Manado

1184 B/PK/PJK/2022 (24 March 2022) — Mahkamah Agung

1155/Pdt.G/2019/PN Tng (21 December 2020) — PN Tangerang

185 K/Pdt.Sus-PHI/2022 (1 March 2022) — Mahkamah Agung

190 K/Pdt.Sus-PHI/2022 (1 March 2022) — Mahkamah Agung

126/PDT/2022/PT BTN (6 June 2022) — PT Banten

490/Pdt.G/2020/PN Mdn (20 April 2021) — PN Medan

349 K/Pdt.Sus-PHI/2022 (24 March 2022) — Mahkamah Agung

723 K/Pdt.Sus-PHI/2022 (17 May 2022) — Mahkamah Agung

131/PDT/2022/PT BTN (17 June 2022) — PT Banten

1165/Pdt.G/2020/PN Tng (14 April 2022) — PN Tangerang

Defendants / Respondents (1)

Responding side

Respondent (1)

D

DIREKTUR JENDERAL PAJAK

PT INDOSAT TBK., vs DIREKTUR JENDERAL PAJAK