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Putusan MAHKAMAH AGUNG Nomor 1749 B/PK/PJK/2025 | IndoCourtAtlas

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Pajak / Pajak Penghasilan Badan_PPhBd

Judicial Review

Supreme Court

1749 B/PK/PJK/2025

Putusan MAHKAMAH AGUNG Nomor 1749 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: Hj. Lulik Tri Cahyaningrum, S.H., M.H.; Dr. H. Yosran, S.H., M.Hum.

Clerk: Andi Nur Insyaniyah, S.H., M.H.

Parties / Pihak

Plaintiffs / Applicants (1)

Filing or appealing side

Applicant (1)

P

PT DIPO STAR FINANCE

Sentral Senayan II Lt.3-4, 203A-204a

Also in 98 other cases

817/Pdt.G/2019/PN Dps (15 October 2019) — PN Denpasar
36/Pdt.SUS/2016 /PN Psp (22 August 2016) — PN Padang Sidempuan
281/B/PK/PJK/2011 (22 August 2011) — Mahkamah Agung
31/PDT/2019/PTPDG. (25 April 2019) — PT Padang
4/PDT/2019/PTPDG (7 February 2019) — PT Padang
285/B/PK/PJK/2011 (22 March 2012) — Mahkamah Agung

Decision / Putusan

TOLAK PK

286/B/PK/PJK/2011 (22 March 2012) — Mahkamah Agung

854 K/Pdt.Sus-BPSK/2017 (8 August 2017) — Mahkamah Agung

164/Pdt.G/2019/PN Jkt.Pst (9 July 2019) — PN Jakarta Pusat

386/Pdt.G/2019/PN Jkt.Pst (17 June 2020) — PN Jakarta Pusat

279/B/PK/PJK/2011 (22 August 2011) — Mahkamah Agung

55/Pdt.G/2020/PN Pdg (27 August 2020) — PN Padang

3/Pdt.Sus-BPSK/2015/PN.Pdg (3 March 2015) — PN Padang

81/PDT/2017/PT TJK (9 January 2018) — PT Tanjung Karang

24/Pdt.G/2017/PN Bms (26 June 2018) — PN Banyumas

463/Pdt/2018/PT SMG (12 November 2018) — PT Semarang

287/B/PK/PJK/2011 (27 February 2012) — Mahkamah Agung

38 K/Pdt.Sus-BPSK/2017 (31 January 2017) — Mahkamah Agung

292/B/PK/PJK/2011 (24 May 2012) — Mahkamah Agung

03/Pdt.Sus/2016 /PN Psp (24 March 2016) — PN Padang Sidempuan

148/Pdt.G/2017/PN Pdg (10 October 2018) — PN Padang

06/PDT.G/2017/PN Gns (9 August 2017) — PN Gunung Sugih

444/Pdt.G/2019/PN Jkt.Utr (6 July 2020) — PN Jakarta Utara

1008 K/Pdt.Sus-BPSK/2016 (14 December 2016) — Mahkamah Agung

26/Pdt.G/2016/PN Jmb (11 August 2016) — PN Jambi

03/Pdt.Sus/2016 /PN Psp (24 March 2016) — PN Padang Sidempuan

152/Pdt.Sus.BPSK/2016/PN Pdg (16 November 2016) — PN Padang

33/Pdt.Sus-BPSK/2016/PN Tjb (6 September 2016) — PN Tanjung Balai Asahan

103/Pdt.Sus-BPSK/2016/PN Pdg (24 August 2016) — PN Padang

92/Pdt.Sus/2016/PN Psp (17 January 2017) — PN Padang Sidempuan

136/Pdt.G/2019/PN Jmb (19 February 2020) — PN Jambi

165 K/Pdt.Sus-BPSK/2018 (19 February 2018) — Mahkamah Agung

342 K/Pdt.Sus-BPSK/2015 (22 June 2015) — Mahkamah Agung

233 K/Pdt.Sus-BPSK/2017 (26 April 2017) — Mahkamah Agung

277/B/PK/PJK/2011 (22 August 2011) — Mahkamah Agung

2027 K/Pdt/2019 (14 August 2019) — Mahkamah Agung

468 K/Pdt.Sus-BPSK/2017 (30 May 2017) — Mahkamah Agung

288/B/PK/PJK/2011 (27 February 2012) — Mahkamah Agung

79 K/Pdt.Sus-BPSK/2017 (14 February 2017) — Mahkamah Agung

1345 K/Pdt.Sus-BPSK/2017 (9 September 2017) — Mahkamah Agung

34/PDT/2020/PT JMB (14 May 2020) — PT Jambi

232/Pdt.G/2020/PN Tjk (16 February 2021) — PN Tanjung Karang

759/Pdt.G/2020/PN Jkt.Utr (1 March 2021) — PN Jakarta Utara

107/PDT/2021/PT DKI (29 April 2021) — PT Jakarta

97/Pdt.G/2021/PN Jkt.Utr (22 September 2021) — PN Jakarta Utara

67/PDT/2016/PT JMB (25 November 2016) — PT Jambi

19/PDT/2022/PT MKS (15 February 2022) — PT Makassar

76/Pdt.G/2022/PN Jkt.Utr (8 March 2022) — PN Jakarta Utara

40/Pdt.G/2021/PN Jkt.Utr (9 December 2021) — PN Jakarta Utara

272/PDT/2022/PT DKI (7 June 2022) — PT Jakarta

163/Pdt.G/2021/PN Tjk (16 June 2022) — PN Tanjung Karang

256/Pdt.G/2021/PN Mlg (30 June 2022) — PN Malang

1279/Pdt.G/2021/PN Sby (7 July 2022) — PN Surabaya

19/Pdt.G/2022/PN Psb (13 July 2022) — PN Pasaman Barat

135/Pdt.G/2022/PN Jkt.Utr (9 August 2022) — PN Jakarta Utara

218/Pdt.G/2021/PN Mks (26 October 2021) — PN Makassar

6/Pdt.G/2022/PN Tjk (31 August 2022) — PN Tanjung Karang

498/Pdt.G/2022/PN Jkt.Utr (30 August 2022) — PN Jakarta Utara

535/Pdt.G/2021/PN Jkt.Utr (2 March 2022) — PN Jakarta Utara

504/PDT/2022/PT SBY (26 September 2022) — PT Surabaya

63/PDT/2022/PT BJM (5 October 2022) — PT Banjarmasin

18/Pdt.G/2022/PN Pnn (5 October 2022) — PN Painan

99/Pdt.G/2021/PN Bjm (3 August 2022) — PN Banjarmasin

58/PDT/2022/PT TJK (24 August 2022) — PT Tanjung Karang

3760 K/Pdt/2022 (2 November 2022) — Mahkamah Agung

393/Pdt.G/2022/PN Cbi (17 April 2023) — PN Cibinong

152/Pdt.G/2022/PN Srg (6 June 2023) — PN Serang

25/Pdt.G/2023/PN Srg (12 July 2023) — PN Serang

204/PDT/2023/PT BTN (2 August 2023) — PT Banten

11/Pdt.G/2023/PN Jmr (7 September 2023) — PN Jember

22/Pdt.G/2023/PN Psp (18 September 2023) — PN Padang Sidempuan

203/Pdt.G/2023/PN Jkt.Utr (21 December 2023) — PN Jakarta Utara

109/Pdt.G/2023/PN SRG (25 January 2024) — PN Serang

13/Pdt.Bth/2024/PN Tjk (7 March 2024) — PN Tanjung Karang

982/Pdt.G/2023/PN Tng (25 June 2024) — PN Tangerang

153/Pdt.Bth/2023/PN Pdg (3 April 2024) — PN Padang

1/Pdt.G/2024/PN Pbg (24 June 2024) — PN Purbalingga

52/Pdt.G/2024/PN Mlg (18 July 2024) — PN Malang

620/Pdt.G/2023/PN JKT.SEL (22 November 2023) — PN Jakarta Selatan

2/Pdt.G/2024/PN Mrt (25 July 2024) — PN Tebo

190/PDT/2024/PT BTN (29 August 2024) — PT Banten

102/Pdt.G/2018/PN Srg (30 April 2019) — PN Serang

151/Pdt.Bth/2024/PN Pbr (22 October 2024) — PN Pekanbaru

152/Pdt.Bth/2024/PN Pbr (22 October 2024) — PN Pekanbaru

154/Pdt.Bth/2024/PN Pbr (22 October 2024) — PN Pekanbaru

153/Pdt.Bth/2024/PN Pbr (22 October 2024) — PN Pekanbaru

692/Pdt.G/2024/PN Mdn (7 November 2024) — PN Medan

113/Pdt.G/2024/PN Tjk (31 December 2024) — PN Tanjung Karang

372/Pdt.G/2024/PN Jkt.Pst (23 January 2025) — PN Jakarta Pusat

8/PDT/2025/PT TJK (13 February 2025) — PT Tanjung Karang

57/Pdt.G/2024/PN Tmg (5 February 2025) — PN Temanggung

328/PDT/2025/PT DKI (19 March 2025) — PT Jakarta

515/Pdt.Bth/2024/PN Mks (1 July 2025) — PN Makassar

77/Pdt.G/2025/PN Bdg (15 July 2025) — PN Bandung

62/Pdt.G/2025/PN SRG (22 July 2025) — PN Serang

50/Pdt.G/2025/PN SRG (22 July 2025) — PN Serang

184/PDT/2025/PT BTN (3 September 2025) — PT Banten

42/Pdt.G/2025/PN Cbd (12 September 2025) — PN Cibadak

Defendants / Respondents (1)

Responding side

Respondent (1)

D

DIREKTUR JENDERAL PAJAK;;

PT DIPO STAR FINANCE VS DIREKTUR JENDERAL PAJAK;;