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Putusan MAHKAMAH AGUNG Nomor 4672 B/PK/PJK/2024 | IndoCourtAtlas

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Supreme Court

4672 B/PK/PJK/2024

Putusan MAHKAMAH AGUNG Nomor 4672 B/PK/PJK/2024

Case Information

Court: Mahkamah Agung

Classification: / Pajak

Outcome: ❌ Rejected (tolak)

Verdict date: 29 October 2024

Court Officials

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

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

Clerk: Michael Renaldy Zein, SH., MH

Parties / Pihak

Plaintiffs / Applicants (1)

Filing or appealing side

Applicant (1)

P

PT CARGILL INDONESIA

Gedung Wisma 46 Kota Bni Lt. 26 Jl. Jend. Sudirman Kav 1

Also in 83 other cases

1034/B/PK/Pjk/2020 (2 April 2020) — Mahkamah Agung
979/B/PK/Pjk/2020 (16 April 2020) — Mahkamah Agung
27/Pdt.G/2020/PN BTA (4 June 2020) — PN Baturaja
43/Pdt.G/2020/PN Bkn (29 June 2020) — PN Bangkinang
104/Pdt.G/2020/PN Mlg (14 July 2020) — PN Malang
11/Pdt.G/2020/PN Lmg (3 June 2020) — PN Lamongan

Decision / Putusan

TOLAK PK

46/Pdt.G/2020/PN Sim (3 August 2020) — PN Simalungun

28/Pdt.G/2020/PN BTA (4 June 2020) — PN Baturaja

11/Pdt.G/2020/PN Tsm (9 June 2020) — PN Tasikmalaya

1033/B/PK/Pjk/2020 (2 April 2020) — Mahkamah Agung

10/Pdt.G/2020/PN Lmg (10 June 2020) — PN Lamongan

29/Pdt.G/2020/PN BTA (4 June 2020) — PN Baturaja

15/Pdt.G/2020/PN LBB (22 June 2020) — PN Lubuk Basung

643/B/PK/Pjk/2020 (19 March 2020) — Mahkamah Agung

676/B/PK/Pjk/2020 (8 April 2020) — Mahkamah Agung

63/Pdt.G/2020/PN Jmb (10 June 2020) — PN Jambi

11/Pdt.G/2020/PN Mjl (2 July 2020) — PN Majalengka

18/Pdt.G/2020/PN Tlg (3 June 2020) — PN Tulungagung

14/Pdt.G/2020/PN LBB (15 June 2020) — PN Lubuk Basung

3/Pdt.G/2020/PN Liw (22 July 2020) — PN Liwa Kabupaten Lampung Barat

39/Pdt.G/2020/PN Rap (15 June 2020) — PN Rantau Prapat

677/B/PK/Pjk/2020 (8 April 2020) — Mahkamah Agung

674/B/PK/Pjk/2020 (8 April 2020) — Mahkamah Agung

42/Pdt.G/2020/PN Sim (7 September 2020) — PN Simalungun

2464/B/PK/Pjk/2019 (24 July 2019) — Mahkamah Agung

803 K/Pdt.Sus-PHI/2016 (22 November 2016) — Mahkamah Agung

122/Pdt.G/2020/PN Pbr (25 June 2020) — PN Pekanbaru

642/B/PK/Pjk/2020 (8 April 2020) — Mahkamah Agung

28/Pdt.G/2019/PN Bgr (13 November 2019) — PN Bogor

57/Pdt.G/2020/PN Pdg (8 July 2020) — PN Padang

54/Pdt.G/2020/PN Bgr (30 September 2021) — PN Bogor

11/Pdt.G/2021/PN Kng (1 December 2021) — PN Kuningan

1165/Pdt.G/2021/PN Tng (19 January 2022) — PN Tangerang

13/Pdt.G/2021/PN Kbu (22 February 2022) — PN Kotabumi

28/Pdt.Sus-PHI/2022/PN Sby (26 April 2022) — PN Surabaya

112/PDT/2022/PT BDG (11 April 2022) — PT Bandung

1026 B/PK/PJK/2022 (5 April 2022) — Mahkamah Agung

45/Pdt.G/2022/PN Lbp (14 July 2022) — PN Lubuk Pakam

88/Pdt.G/2020/PN Blb (15 June 2020) — PN Bale Bandung

1804 B/PK/PJK/2022 (16 June 2022) — Mahkamah Agung

1067 B/PK/PJK/2021 (25 March 2021) — Mahkamah Agung

4/Pdt.G/2022/PN Kng (24 August 2022) — PN Kuningan

44/Pdt.G/2022/PN Lbp (4 October 2022) — PN Lubuk Pakam

4609 B/PK/PJK/2020 (16 December 2020) — Mahkamah Agung

433 B/PK/PJK/2021 (3 March 2021) — Mahkamah Agung

424/Pdt/2022/PT MDN (10 October 2022) — PT Medan

603/PDT/2022/PT BDG (31 October 2022) — PT Bandung

701/PDT/2022/PT BDG (8 December 2022) — PT Bandung

27/Pdt.G/2022/PN Bkt (12 December 2022) — PN Bukittinggi

615/Pdt/2022/PT MDN (9 January 2023) — PT Medan

624/Pdt/2022/PT MDN (11 January 2023) — PT Medan

248/Pdt.G/2022/PN Sda (27 October 2022) — PN Sidoarjo

66/PDT/2023/PT PDG (5 April 2023) — PT Padang

3/Pdt.G/2020/PN Gdt (28 July 2020) — PN Gedong Tataan

22/Pdt.G/2023/PN Kag (10 August 2023) — PN Kayuagung

26/Pdt.G/2023/PN Sag (29 August 2023) — PN Sanggau

26/Pdt.Sus-PKPU/2022/PN Niaga Smg (26 June 2023) — PN Semarang

26/Pdt.Sus-PKPU/2022/PN Niaga Smg (26 June 2023) — PN Semarang

97/Pdt.G/2023/PN Btl (7 November 2023) — PN Bantul

127/Pdt.G/2023/PN Jmb (15 November 2023) — PN Jambi

691/Pdt.G/2023/PN Jkt.Pst (22 November 2023) — PN Jakarta Pusat

535/Pdt.G/2021/PN Bks (7 July 2022) — PN Bekasi

17/Pdt.G/2023/PN Cms (25 January 2024) — PN Ciamis

3390 K/Pdt/2023 (27 November 2023) — Mahkamah Agung

13/Pdt.G/2021/PN Pbu (17 June 2021) — PN Pangkalan Bun

4/Pdt.G/2024/PN Snt (2 May 2024) — PN Sengeti

52/Pdt.G/2020/PN Blb (25 June 2020) — PN Bale Bandung

9/Pdt.G/2020/PN Lbs (2 June 2020) — PN Lubuk Sikaping

2/Pdt.G/2024/PN Sbr (28 May 2024) — PN Sumber

4/Pdt.G/2023/PN Mtp (6 June 2023) — PN Martapura

3/Pdt.G/2020/PN Mna (22 June 2020) — PN Manna

1779 K/Pdt/2024 (13 June 2024) — Mahkamah Agung

70/Pdt.G/2024/PN Bgr (16 October 2024) — PN Bogor

100/Pdt.G/2024/PN Plk (16 January 2025) — PN Palangkaraya

10/PDT/2025/PT PLK (11 March 2025) — PT Palangkaraya

41/Pdt.G/2024/PN Sbr (13 February 2025) — PN Sumber

211/PDT/2025/PT BDG (15 May 2025) — PT Bandung

135/Pdt.G/2025/PN Jkt.Pst (20 August 2025) — PN Jakarta Pusat

6/Pdt.Sus-Pailit/2025/PN Niaga Sby (8 September 2025) — PN Surabaya

1071/PDT/2025/PT DKI (16 October 2025) — PT Jakarta

7116 B/PK/Pjk/2025 (9 December 2025) — Mahkamah Agung

2071 B/PK/PJK/2025 (9 July 2025) — Mahkamah Agung

6758/B/PK/Pjk/2025 (8 December 2025) — Mahkamah Agung

Defendants / Respondents (1)

Responding side

Respondent (1)

D

DIREKTUR JENDERAL PAJAK;;

PT CARGILL INDONESIA vs DIREKTUR JENDERAL PAJAK;;