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Putusan MAHKAMAH AGUNG Nomor 5736 B/PK/PJK/2024 | IndoCourtAtlas

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TUN / Pajak

Judicial Review

Supreme Court

5736 B/PK/PJK/2024

Putusan MAHKAMAH AGUNG Nomor 5736 B/PK/PJK/2024

Case Information

Court: Mahkamah Agung

Classification: / Pajak

Verdict date: 3 December 2024

Court Officials

Main Judge: Dr. H. Irfan Fachruddin, S.H., CN.

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

Clerk: FANDY KURNIAWAN PATTIRADJA, S.H., M.Kn.

Parties / Pihak

Plaintiffs / Applicants (1)

Filing or appealing side

Applicant (1)

P

PT PERTAMINA EP

Rdtx Square Lantai 12, Jl. Prof. Dr. Satrio No. 164

Also in 60 other cases

136/Pdt.Sus-PKPU/2018/PN Jkt.Pst (12 September 2018) — PN Jakarta Pusat
363/PDT/2020/PT DKI (14 August 2020) — PT Jakarta
206 K/TUN/2015 (11 June 2015) — Mahkamah Agung
184 PK/TUN/2016 (12 January 2017) — Mahkamah Agung
7/G/2014/PTUN.JBI (17 July 2014) — PTUN Jambi
344 B/Pdt.Sus-Arbt/2017 (14 June 2017) — Mahkamah Agung

Decision / Putusan

TOLAK PK

14/Pdt.G/2011/PN.Trk (19 December 2011) — PN Tarakan

203 K/Pdt/2012 (29 June 2012) — Mahkamah Agung

2231 K/Pdt /2018 (18 October 2018) — Mahkamah Agung

152 K/Pdt/2020 (14 April 2020) — Mahkamah Agung

617 K/Pdt.Sus-Pailit/2018 (19 July 2018) — Mahkamah Agung

8/G/2014/PTUN.JBI (16 July 2014) — PTUN Jambi

425/Pdt.G/Arb/2016/PN.Jkt.Sel. (8 September 2016) — PN Jakarta Selatan

363/Pdt.G/2014/PN.Jkt.Sel. (13 April 2015) — PN Jakarta Selatan

518/PDT/2017/PT BDG (7 February 2018) — PT Bandung

110 PK/Pdt/2014 (19 December 2014) — Mahkamah Agung

105/Pdt.Plw/2015/PN.Cbi (27 December 2017) — PN Cibinong

05/G/2014/PTUN.JBI (16 July 2014) — PTUN Jambi

538/PDT/2017/PT.DKI (15 November 2017) — PT Jakarta

830 K/Pdt.Sus-Pailit/2018 (8 October 2018) — Mahkamah Agung

263/Pdt.G.Plw/2016/PN JKT.SEL (29 June 2016) — PN Jakarta Selatan

130/Pdt.Sus-PHI/2019/PN Sby (3 August 2020) — PN Surabaya

1/Pdt.G/2019/PN Sbr (11 December 2019) — PN Sumber

904 K/PDT.SUS/2009 — Mahkamah Agung

77 PK/Pdt.Sus-Pailit/2019 (31 July 2019) — Mahkamah Agung

656 PK/Pdt/2013 (29 January 2015) — Mahkamah Agung

209 PK/TUN/2016 (12 January 2017) — Mahkamah Agung

9/G/2014/PTUN.JBI (16 July 2014) — PTUN Jambi

9/Pdt.Sus-Gugatan Lain-iain/2018/PN.Niaga.Jkt.Pst (31 May 2018) — PN Jakarta Pusat

456 K/PDT/2014 (23 June 2014) — Mahkamah Agung

67 PK/Pdt/2018 (27 March 2018) — Mahkamah Agung

183 PK/TUN/2016 (15 December 2016) — Mahkamah Agung

152 PK/TUN/2020 (26 November 2020) — Mahkamah Agung

778/Pdt.G/2019/PN Jkt.Sel (6 April 2020) — PN Jakarta Selatan

355 K/Pdt.Sus-PHI/2021 (16 June 2021) — Mahkamah Agung

181/B/2014/PT.TUN.MDN (23 December 2014) — PTTUN Medan

98/PDT/2022/PT SBY (6 April 2022) — PT Surabaya

107/B/2019/PT.TUN.JKT (14 June 2019) — PTTUN Jakarta

108/B/2019/PT.TUN.JKT (18 June 2019) — PTTUN Jakarta

28 PK/TUN/2021 (18 March 2021) — Mahkamah Agung

877 B/PK/PJK/2022 (27 April 2022) — Mahkamah Agung

3226 B/PK/PJK/2022 (28 July 2022) — Mahkamah Agung

3475 B/PK/PJK/2022 (4 August 2022) — Mahkamah Agung

4203 B/PK/PJK/2022 (5 September 2022) — Mahkamah Agung

04/PDT/2011/PT DKI (14 July 2011) — PT Jakarta

866/Pdt.G/2022/PN JKT.SEL (13 December 2022) — PN Jakarta Selatan

36/PDT/LH/2023/PT PLG (16 May 2023) — PT Palembang

613/Pdt.G/2022/PN JKT.SEL (30 May 2023) — PN Jakarta Selatan

70/Pdt.Sus-PHI/2023/PN Jkt.Pst (3 October 2023) — PN Jakarta Pusat

1249/PDT/2023/PT DKI (21 December 2023) — PT Jakarta

350 K/Pdt.Sus-PHI/2024 (19 March 2024) — Mahkamah Agung

86/Pdt.G/2023/PN JKT.SEL (11 October 2023) — PN Jakarta Selatan

46/Pdt.G/2024/PN JKT.SEL (5 March 2025) — PN Jakarta Selatan

4022 B/PK/PJK/2024 (5 September 2024) — Mahkamah Agung

4023 B/PK/PJK/2024 (5 September 2024) — Mahkamah Agung

4385 B/PK/PJK/2024 (16 October 2024) — Mahkamah Agung

6340 B/PK/PJK/2024 (3 December 2025) — Mahkamah Agung

1092 B/PK/PJK/2025 (15 April 2025) — Mahkamah Agung

5147 B/PK/PJK/2024 (16 October 2024) — Mahkamah Agung

7280 B/PK/PJK/2025 (18 December 2025) — Mahkamah Agung

Defendants / Respondents (1)

Responding side

Respondent (1)

D

DIREKTUR JENDERAL PAJAK

PT PERTAMINA EP vs DIREKTUR JENDERAL PAJAK