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Putusan MAHKAMAH AGUNG Nomor 5208 B/PK/PJK/2024 | IndoCourtAtlas

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Pajak / Pajak Penghasilan Pasal 21_PPh21

Judicial Review

Supreme Court

5208 B/PK/PJK/2024

Putusan MAHKAMAH AGUNG Nomor 5208 B/PK/PJK/2024

Case Information

Court: Mahkamah Agung

Classification: Pajak / Pajak Penghasilan Pasal 21_PPh21

Verdict date: 3 December 2024

Court Officials

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

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

Clerk: Febby Fajrurrahman, S.H.,M.H.

Parties / Pihak

Plaintiffs / Applicants (1)

Filing or appealing side

Applicant (1)

P

PT LG ELECTRONICS INDONESIA

Gandaria 8 Office Tower Lt.29 Bc&31 Abcd, Jl.Sultan Iskandar Muda

Also in 53 other cases

24/B/PK/PJK/2013 (15 August 2013) — Mahkamah Agung
17 B/PK/PJK/2013 (15 August 2013) — Mahkamah Agung
18B/PK/PJK/2008 (21 August 2008) — Mahkamah Agung
160/B/PK/Pjk/2015 (13 May 2015) — Mahkamah Agung
15/B/PK/PJK/2013 (15 August 2013) — Mahkamah Agung
404 /B/PK/PJK/2014 (20 August 2014) — Mahkamah Agung

Decision / Putusan

TOLAK PK

22 B/PK/PJK/2013 (15 August 2013) — Mahkamah Agung

103/Pdt.G/2013/PN.SBY (4 May 2015) — PN Surabaya

23/B/PK/PJK/2013 (15 August 2013) — Mahkamah Agung

14/B/PK/PJK/2013 (15 August 2013) — Mahkamah Agung

245 K/Pdt.Sus-PHI/2016 (11 May 2016) — Mahkamah Agung

337/PDT.G/2015/pn BDG (17 December 2015) — PN Bandung

56/B/PK/PJK/2007 (30 August 2010) — Mahkamah Agung

20/B/PK/PJK/2013 (15 August 2013) — Mahkamah Agung

195/PDT.SUS-PHI/2015/PN.BDG (20 January 2016) — PN Bandung

109/Pdt.G/2013/PN.Jkt-Sel (25 July 2013) — PN Jakarta Selatan

403/B/PK/PJK/2014 (20 August 2014) — Mahkamah Agung

101/Pdt.G/2013/PN.SBY (9 February 2015) — PN Surabaya

181/B/PK/PJK/2015 (10 June 2015) — Mahkamah Agung

16/B/PK/PJK/2013 (15 August 2013) — Mahkamah Agung

183/B/PK/PJK/2015 (10 June 2015) — Mahkamah Agung

2425 K/Pdt/2020 (29 September 2020) — Mahkamah Agung

9 PK/PDT.SUS-PHI/2015 (24 March 2015) — Mahkamah Agung

671 K/Pdt.Sus/2012 (18 July 2013) — Mahkamah Agung

342/B/PK/PJK/2014 (11 August 2014) — Mahkamah Agung

390/PDT/2017/PT BDG (2 November 2017) — PT Bandung

18 B/PK/PJK/2013 (15 August 2013) — Mahkamah Agung

19/B/PK/PJK/2013 (15 August 2013) — Mahkamah Agung

18/B/PK/PJK/2008 (21 August 2008) — Mahkamah Agung

2699/B/PK/Pjk/2018 (24 October 2018) — Mahkamah Agung

21/B/PK/PJK/2013 (15 August 2013) — Mahkamah Agung

405/B/PK/PJK/2014 (20 August 2014) — Mahkamah Agung

91/Pdt.Sus-PHI/2020/PN Sby (4 March 2021) — PN Surabaya

93/Pdt.Sus-BPSK/2021/PN Jkt.Pst (21 April 2021) — PN Jakarta Pusat

50/Pdt.Sus-PHI/2021/PN Sby (8 September 2021) — PN Surabaya

368 K/Pdt.Sus-PHI/2022 (6 April 2022) — Mahkamah Agung

1103/Pdt.G/2023/PN JKT.SEL (23 September 2024) — PN Jakarta Selatan

97/PDT/2025/PT DKI (6 February 2025) — PT Jakarta

5615 B/PK/PJK/2024 (3 December 2024) — Mahkamah Agung

5626 B/PK/PJK/2024 (3 December 2024) — Mahkamah Agung

5676 B/PK/PJK/2024 (3 December 2024) — Mahkamah Agung

5912 B/PK/PJK/2024 (3 December 2024) — Mahkamah Agung

5500/B/PK/Pjk/2024 (3 December 2024) — Mahkamah Agung

4910 B/PK/PJK/2024 (16 October 2024) — Mahkamah Agung

5965 B/PK/Pjk/2024 (3 December 2024) — Mahkamah Agung

6102 B/PK/PJK/2024 (3 December 2024) — Mahkamah Agung

6103 B/PK/PJK/2024 (3 December 2024) — Mahkamah Agung

6106 B/PK/PJK/2024 (3 December 2024) — Mahkamah Agung

6107 B/PK/PJK/2024 (3 December 2024) — Mahkamah Agung

5069 B/PK/PJK/2024 (16 October 2024) — Mahkamah Agung

5209 B/PK/PJK/2024 (3 December 2024) — Mahkamah Agung

856/Pdt.G/2024/PN JKT.SEL (13 November 2025) — PN Jakarta Selatan

2130 B/PK/PJK/2025 (24 June 2025) — Mahkamah Agung

Defendants / Respondents (1)

Responding side

Respondent (1)

D

DIREKTUR JENDERAL PAJAK;

PT LG ELECTRONICS INDONESIA VS DIREKTUR JENDERAL PAJAK;