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Putusan MAHKAMAH AGUNG Nomor 1486 B/PK/PJK/2025 | IndoCourtAtlas

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Pajak / Pajak Penghasilan Badan_PPhBd

Judicial Review

Supreme Court

1486 B/PK/PJK/2025

Putusan MAHKAMAH AGUNG Nomor 1486 B/PK/PJK/2025

Case Information

Court: Mahkamah Agung

Classification: Pajak / Pajak Penghasilan Badan_PPhBd

Verdict date: 2 May 2025

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, S.H., M.H.

Parties / Pihak

Plaintiffs / Applicants (1)

Filing or appealing side

Applicant (1)

P

PT BANK PERMATA, TBK.

Gedung Wtc II, Lantai 1,2,21-30, Jl. Jend Sudirman Kav. 29-31

Also in 100 other cases

58/PDT.G/2011/PN Spt (5 June 2012) — PN Sampit
63/PDT.G/2016/pn Bdg (27 October 2016) — PN Bandung
778/Pdt.G/2019/PN Sby (20 November 2019) — PN Surabaya
42/Pdt.G/2020/PN Mlg (9 July 2020) — PN Malang
669/Pdt.G/2016/PN JKT.SEL (10 July 2017) — PN Jakarta Selatan
684/Pdt.G/2019/PN Sby (15 April 2020) — PN Surabaya

Decision / Putusan

TOLAK PK

182/Pdt.Bth/2020/PN Bks (27 August 2020) — PN Bekasi

270/PDT/2015/PT MKS (23 February 2016) — PT Makassar

434/Pdt.G/2016/PN.Jkt.Pst. (18 May 2017) — PN Jakarta Pusat

187/Pdt.G/2018/PN Ptk (15 May 2019) — PN Pontianak

69/Pdt.Plw/2019/PN Mlg (2 July 2019) — PN Malang

1365 K/Pdt/2011 (7 November 2011) — Mahkamah Agung

88/PDT/2019/PT PTK (14 November 2019) — PT Pontianak

3020 K/Pdt/2012 (26 May 2014) — Mahkamah Agung

628/B/PK/Pjk/2019 (14 March 2019) — Mahkamah Agung

112/Pdt.Bth/2016/PN YYK (4 July 2017) — PN Yogyakarta

77/Pdt.G/2019/PN Blb (21 November 2019) — PN Bale Bandung

1804/B/PK/PJK/2017 (25 October 2017) — Mahkamah Agung

243/Pdt.Sus-PHI/2017/PN Mdn (29 January 2018) — PN Medan

618/PDT/2019/PT SMG (28 November 2019) — PT Semarang

1203 K/Pdt/2014 (22 December 2014) — Mahkamah Agung

92/Pdt.G/2016/pn BDG (12 October 2016) — PN Bandung

Nomor 116/Pdt.G/2014/PN.Plg (14 January 2015) — PN Palembang

325/Pdt.G/2014/PN Tng (15 June 2015) — PN Tangerang

99/PDT/2012/PT.BTN (28 February 2013) — PT Banten

110/PDT/2017/PT YYK (11 January 2018) — PT Yogyakarta

374/Pdt.G/2018/PN Jkt.Pst (18 November 2019) — PN Jakarta Pusat

83/ PDT/ 2018/ PT BTN (10 July 2018) — PT Banten

53/PDT/2016/PT.BTN — PT Banten

83/Pdt.Plw/2014/PN Pbr (7 January 2016) — PN Pekanbaru

952/B/PK/Pjk/2019 (8 April 2019) — Mahkamah Agung

581/Pdt.G/2017/PN Jkt.Pst (2 August 2018) — PN Jakarta Pusat

35/Pdt.Sus-Gugatan Lain-Lain/2019/PN.Niaga.Jkt.Pst (19 March 2020) — PN Jakarta Pusat

290/Pdt.G/2014/PN.TNG (17 December 2014) — PN Tangerang

623/B/PK/PJK/2014 (11 November 2014) — Mahkamah Agung

1806 K/Pdt/2018 (30 August 2018) — Mahkamah Agung

247/PDT/2020/PT DKI (22 June 2020) — PT Jakarta

597/Pdt.G/2019/PN Jkt.Pst (14 May 2020) — PN Jakarta Pusat

219/Pdt.Sus-PHI/2017/PN Jkt.Pst (11 December 2017) — PN Jakarta Pusat

1849 K/Pdt/2019 (26 August 2019) — Mahkamah Agung

306/Pdt/2015/PT SMG (30 September 2015) — PT Semarang

183/Pdt.G/2019/PN Jkt.Pst (11 November 2019) — PN Jakarta Pusat

837 K/Pdt/2020 (12 May 2020) — Mahkamah Agung

2414 K/Pdt/2016 (25 November 2016) — Mahkamah Agung

43/PDT/2019/PT JMB (3 July 2019) — PT Jambi

108/Pdt.G/2018/PN Jmb (25 March 2019) — PN Jambi

1381 B/PK/Pjk/2018 (26 June 2018) — Mahkamah Agung

263/B/PK/PJK/2014 (7 August 2014) — Mahkamah Agung

88/PDT/2018/PT-MDN (31 May 2018) — PT Medan

70/PDT/2016/PT.DKI (22 July 2016) — PT Jakarta

6/Pdt.G/2019/PN Dpu (11 December 2019) — PN Dompu

580/Pdt.G/2018/PN Jkt.Pst (23 July 2019) — PN Jakarta Pusat

264/Pdt.G/2019/PN Blb (24 August 2020) — PN Bale Bandung

491/PDT/2020/PT SBY (29 September 2020) — PT Surabaya

2327K/PDT/2004 (2 August 2005) — Mahkamah Agung

8/Pdt.Sus-PHI/2018/PN Smg (17 April 2018) — PN Semarang

513/PDT.G-ARB/2012/PN.JKT.PST (11 December 2012) — PN Jakarta Pusat

403/Pdt.Plw/2019/PN Tng (1 October 2019) — PN Tangerang

18/Pdt.G/2020/PN Srh (12 October 2020) — PN Sei Rampah

416 K/Pdt.Sus-PHI/2018 (23 May 2018) — Mahkamah Agung

1977 K/Pdt/2015 (6 January 2016) — Mahkamah Agung

57/PDT/2016/PT YYK (7 September 2016) — PT Yogyakarta

212/Pdt.Sus-PKPU/2019/PN Niaga Jkt.Pst (24 October 2019) — PN Jakarta Pusat

107/Pdt.G/2016/PN Bgr (14 June 2017) — PN Bogor

257/PDT.G/2012/PN.JKT.TIM (21 February 2013) — PN Jakarta Timur

539 PK/Pdt/2013 (20 May 2014) — Mahkamah Agung

269 K/Pdt.Sus-PHI/2018 (10 April 2018) — Mahkamah Agung

77/Pdt.G/2018/PN Bil (28 May 2019) — PN Bangil

598/Pdt.G/2019/PN Jkt.Pst (30 April 2020) — PN Jakarta Pusat

354 K/Pdt.Sus-Pailit/2020 (9 April 2020) — Mahkamah Agung

140/PDT/2018/PT BDG (22 June 2018) — PT Bandung

206/PDT/2019/PT BDG (26 June 2019) — PT Bandung

169 K/Pdt.Sus-Arbitrase/2013 (18 July 2013) — Mahkamah Agung

898 K/Pdt/2014 (8 October 2014) — Mahkamah Agung

112/PDT/2018/PT MKS (17 April 2018) — PT Makassar

2157 K/Pdt/2018 (8 October 2018) — Mahkamah Agung

203/PDT.Bth/2014/PN Pbr (10 June 2016) — PN Pekanbaru

667/Pdt.G/2018/PN Tng (16 May 2019) — PN Tangerang

229 B/PK/PJK/2007 (31 May 2010) — Mahkamah Agung

35/Pdt.G/2019/PN Plg (5 March 2019) — PN Palembang

04/PDT/2010/PT.BTN (8 March 2010) — PT Banten

185/PDT/2013/PT.MDN — PT Medan

2630K/PDT/2004 (14 July 2008) — Mahkamah Agung

158/Pdt.Bth/2015/PN.Mks (7 March 2016) — PN Makassar

3650 K/Pdt/2016 (30 March 2017) — Mahkamah Agung

568/PDT.G/2013/PN. JKT.PST. (30 September 2014) — PN Jakarta Pusat

333 PK/Pdt/2020 (15 June 2020) — Mahkamah Agung

2925K/PDT/2003 (15 April 2005) — Mahkamah Agung

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

129/Pdt.Sus-PKPU/2018/PN Jkt.Pst (20 September 2018) — PN Jakarta Pusat

2184 K/Pdt/2008 (15 September 2009) — Mahkamah Agung

205/PDT/2019/PT DKI (12 July 2019) — PT Jakarta

27/Pdt.Sus-Gugatan Lain-lain/2019/PN.Niaga.Jkt.Pst (18 December 2019) — PN Jakarta Pusat

18/PKPU/2011/PN.NIAGA.JKT.PST (21 July 2011) — PN Jakarta Pusat

59/PDT/2014/PT.BJM. (23 January 2015) — PT Banjarmasin

497 K/Pdt/2020 (20 April 2020) — Mahkamah Agung

19/Pdt.Sus-PHI/2015/PN Mdn (30 April 2015) — PN Medan

242/PDT/2019/PT DKI (25 June 2019) — PT Jakarta

180/Pdt.Sus-PKPU/2018/PN Niaga Jkt.Pst (8 January 2019) — PN Jakarta Pusat

74/PDT/2015/PT.BTN — PT Banten

Defendants / Respondents (1)

Responding side

Respondent (1)

D

DIREKTUR JENDERAL PAJAK;;

PT BANK PERMATA, TBK. VS DIREKTUR JENDERAL PAJAK;;