Decision

A Desicion in tax matters is the final outcome from the Tax Court regarding a dispute between you (the Taxpayer) and the Directorate General of Taxes. It is the final legal decision that determines whether your appeal or lawsuit is accepted or rejected. This decision ultimately establishes the amount of tax you are legally required to pay.

The Pitfalls of Expense Mapping: Why the Tax Court Overturned Article 23 Corrections Derived from Annual Audit Adjustments?

Decision

May 19, 2026 • Taxindo Prime Consulting

The Pitfalls of Expense Mapping: Why the Tax Court Overturned Article 23 Corrections Derived from Annual Audit Adjustments?

Tax Court Appeal Decision | Income Tax Article 23 (Non-Final) Fully Granted

PUT-004814.12/2023/PP/M.IA for 2025

Tax corrections on Income Tax Article 23 regarding freight transportation costs often become a critical point in tax audits,

Tax Appeal Victory: Why Accrual Accounting Does Not Automatically Trigger Article 26 Withholding Tax Obligations?

Decision

May 19, 2026 • Taxindo Prime Consulting

Tax Appeal Victory: Why Accrual Accounting Does Not Automatically Trigger Article 26 Withholding Tax Obligations?

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | Fully Granted

PUT-003404.13/2023/PP/M.XXB Year 2024

Trapped in Service Definitions: Why Custom Sticker and Carton Purchases Are Taxable?

Decision

May 19, 2026 • Taxindo Prime Consulting

Trapped in Service Definitions: Why Custom Sticker and Carton Purchases Are Taxable?

Tax Court Appeal Decision | Income Tax Article 23 (Non-Final) Partially Granted

PUT-003919.12/2022/PP/M.XIA Year 2024

Local Tax Expense Correction Overturned by Judges: Why Land and Building Tax is Legally Deductible?

Decision

May 19, 2026 • Taxindo Prime Consulting

Local Tax Expense Correction Overturned by Judges: Why Land and Building Tax is Legally Deductible?

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-004473.15/2021/PP/M.XVIA Year 2024

Bonded Warehouse VAT Facility Dispute: Why Substance of Goods Delivery Prevails Over DPTDB Administrative Procedures?

Decision

May 19, 2026 • Taxindo Prime Consulting

Bonded Warehouse VAT Facility Dispute: Why Substance of Goods Delivery Prevails Over DPTDB Administrative Procedures?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-002286.16/2019/PP/M.IIIA for 2020

Victory in Tax Court! CJO’s Strategy to Protect Import Facilities from VAT Corrections

Decision

May 19, 2026 • Taxindo Prime Consulting

Victory in Tax Court! CJO’s Strategy to Protect Import Facilities from VAT Corrections

Tax Court Appeal Decision | PPN | Fully Granted

PUT-003378.16/2024/PP/M.XXA Year 2024

Counterparty Issues, Why Should Taxpayers Suffer? CJO's Definitive Victory Over a IDR 93.5 Billion VAT Correction

Decision

May 19, 2026 • Taxindo Prime Consulting

Counterparty Issues, Why Should Taxpayers Suffer? CJO's Definitive Victory Over a IDR 93.5 Billion VAT Correction

Tax Court Appeal Decision | PPN | Fully Granted

PUT-003380.16/2024/PP/M.XXA Year 2024

DGT's PPh 23 Withholding Data Overruled by Tax Court! Key to WP’s Victory Lies in VAT Output Reconciliation Test

Decision

May 19, 2026 • Taxindo Prime Consulting

DGT's PPh 23 Withholding Data Overruled by Tax Court! Key to WP’s Victory Lies in VAT Output Reconciliation Test

Tax Court Appeal Decision | Annual Corporate Income Tax | Partially Granted

PUT-002219.15/2023/PP/M.XVIIIA Year 2025

Big Win for Oil & Gas Vendors! Tax Court Rules Masterlist Goods Exempt from VAT Despite Contract Inclusions

Decision

May 19, 2026 • Taxindo Prime Consulting

Big Win for Oil & Gas Vendors! Tax Court Rules Masterlist Goods Exempt from VAT Despite Contract Inclusions

Tax Court Appeal Decision | PPN | Fully Granted

PUT-003381.16/2024/PP/M.XXA Year 2024

Offshore VAT Correction Overturned: Why Valid Tax Payment Slips are Your Ultimate Weapon Against Tax Audits!

Decision

May 19, 2026 • Taxindo Prime Consulting

Offshore VAT Correction Overturned: Why Valid Tax Payment Slips are Your Ultimate Weapon Against Tax Audits!

Tax Court Appeal Decision | PPN | Fully Granted

PUT-003392.16/2023/PP/M.XXB Year 2024

Warning: Accruing Management Fees in Your Financials May Trigger Immediate Offshore VAT Liabilities Despite Non-Payment

Decision

May 19, 2026 • Taxindo Prime Consulting

Warning: Accruing Management Fees in Your Financials May Trigger Immediate Offshore VAT Liabilities Despite Non-Payment

Tax Court Appeal Decision | PPN | To Reject the Appeal/ Lawsuit

PUT-003393.16/2023/PP/M.XXB Year 2024

Tax Equalization Alert: Why Did BUT F Fail to Defend the "Pass-Through Income" Argument in Tax Court?

Decision

May 19, 2026 • Taxindo Prime Consulting

Tax Equalization Alert: Why Did BUT F Fail to Defend the "Pass-Through Income" Argument in Tax Court?

Tax Court Appeal Decision | Income Tax Article 23 (Non-Final) To Reject the Appeal/ Lawsuit

PUT-002415.12/2023/PP/M.VIIIB for 2025

Why the Appeal on Prizes & Awards Correction Was Rejected: Crucial Lessons from the Tax Court

Decision

May 19, 2026 • Taxindo Prime Consulting

Why the Appeal on Prizes & Awards Correction Was Rejected: Crucial Lessons from the Tax Court

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | To Reject the Appeal/ Lawsuit

PUT-005437.12/2024/PP/M.VA Year 2025

Warning! Accrued Expenses in Financial Statements Can Become Tax Objects: Lessons from PT IWS's Appeal Defeat

Decision

May 19, 2026 • Taxindo Prime Consulting

Warning! Accrued Expenses in Financial Statements Can Become Tax Objects: Lessons from PT IWS's Appeal Defeat

Tax Court Appeal Decision | PPN | To Reject the Appeal/ Lawsuit

PUT-003399.16/2023/PP/M.XXB Year 2024

Appeal Victory! How PT IWS Overturned Article 26 Tax Assessments via Tax Treaty Substance and Reversing Entries

Decision

May 19, 2026 • Taxindo Prime Consulting

Appeal Victory! How PT IWS Overturned Article 26 Tax Assessments via Tax Treaty Substance and Reversing Entries

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | Fully Granted

PUT-003403.13/2023/PP/M.XXB Year 2024

Trapped in the Logistics Chain: Why Foreign Airlines Might Lose Their Tax Treaty Benefits?

Decision

May 19, 2026 • Taxindo Prime Consulting

Trapped in the Logistics Chain: Why Foreign Airlines Might Lose Their Tax Treaty Benefits?

Tax Court Appeal Decision | Annual Corporate Income Tax | To Reject the Appeal/ Lawsuit

PUT-001770.15/2023/PP/M.VIllB for 2025

The Free-of-Charge VAT Trap: Successfully Overcoming IDR 33 Billion Output Tax Correction Due to Evidence of Monetary Claims, The Case Study of PT GB

Decision

May 19, 2026 • Taxindo Prime Consulting

The Free-of-Charge VAT Trap: Successfully Overcoming IDR 33 Billion Output Tax Correction Due to Evidence of Monetary Claims, The Case Study of PT GB

Tax Court Appeal Decision | PPN | Partially Granted

PUT-005436.16/2024/PP/M.VA Year 2025

Accrued Expenses Don't Equal Tax Due? Winning a PPh 26 Appeal on Non-Cash Interest Disputes

Decision

May 19, 2026 • Taxindo Prime Consulting

Accrued Expenses Don't Equal Tax Due? Winning a PPh 26 Appeal on Non-Cash Interest Disputes

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | Fully Granted

PUT-003406.13/2023/PP/M.XXB Year 2024

How Missing a VAT Carryforward Entry Can Extinguish Millions in Tax Credits: Lessons from the PT AIS Case.

Decision

May 19, 2026 • Taxindo Prime Consulting

How Missing a VAT Carryforward Entry Can Extinguish Millions in Tax Credits: Lessons from the PT AIS Case.

Tax Court Appeal Decision | PPN | To Reject the Appeal/ Lawsuit

PUT-000657.16/2020/PP/M.IIIA for 2021

Strategies for Facing Article 26 Income Tax Corrections: Domicile Evidence and Treaty Protocols are Key

Decision

May 19, 2026 • Taxindo Prime Consulting

Strategies for Facing Article 26 Income Tax Corrections: Domicile Evidence and Treaty Protocols are Key

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | Fully Granted

PUT-003409.13/2023/PP/M.XXB Year 2024

Winning Tax Appeals: How PT IWS Nullified Article 26 Tax Corrections via Thai Residency Proof

Decision

May 19, 2026 • Taxindo Prime Consulting

Winning Tax Appeals: How PT IWS Nullified Article 26 Tax Corrections via Thai Residency Proof

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | Fully Granted

PUT-003411.13/2023/PP/M.XXB Year 2024

The Battle of 3M Evidence in Tax Court: Why PT GB's Input VAT Remained Valid Despite DJP’s Procedural Objections

Decision

May 19, 2026 • Taxindo Prime Consulting

The Battle of 3M Evidence in Tax Court: Why PT GB's Input VAT Remained Valid Despite DJP’s Procedural Objections

Tax Court Appeal Decision | PPN | Partially Granted

PUT-005435.16/2024/PP/M.VA Year 2025

Securing Tax Interest! How PT IJDFSM T Successfully Challenged the Denial of Interest Compensation and Won Against Improper Tax Collection

Decision

May 19, 2026 • Taxindo Prime Consulting

Securing Tax Interest! How PT IJDFSM T Successfully Challenged the Denial of Interest Compensation and Won Against Improper Tax Collection

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-003727.99/2024/PP/M.IVB Year 2024

Navigating Input Tax Corrections: Why Net-Off Payment Methods Remain Valid in Tax Court.

Decision

May 19, 2026 • Taxindo Prime Consulting

Navigating Input Tax Corrections: Why Net-Off Payment Methods Remain Valid in Tax Court.

Tax Court Appeal Decision | PPN | Fully Granted

PUT-002047.16/2020/PP/M.XVB for 2024

PKP Wins Denied Input VAT Case: Tax Court Rules Prepopulated Tax Invoice Must Be Acknowledged

Decision

May 19, 2026 • Taxindo Prime Consulting

PKP Wins Denied Input VAT Case: Tax Court Rules Prepopulated Tax Invoice Must Be Acknowledged

Tax Court Appeal Decision | PPN | Partially Granted

PUT-005431.16/2024/PP/M.VA Year 2025

Winning Appeals Against Tax Assumptions: The Power of Receivables Flow in Countering Auditor Extrapolation

Decision

May 19, 2026 • Taxindo Prime Consulting

Winning Appeals Against Tax Assumptions: The Power of Receivables Flow in Countering Auditor Extrapolation

Tax Court Appeal Decision | PPN | Partially Granted

PUT-003642.16/2023/PP/M.IVB Year 2024

Constructive Dividend Tax Overturned! Why Secondary Adjustments Cannot Exist Without a Solid Primary Basis.

Decision

May 19, 2026 • Taxindo Prime Consulting

Constructive Dividend Tax Overturned! Why Secondary Adjustments Cannot Exist Without a Solid Primary Basis.

Tax Court Appeal Decision | Income Tax Article 26 (Non-Final) | Fully Granted

PUT-011760.13/2023/PP/M.XB for 2025

Win Interest Compensation Lawsuit: Testing Legal Certainty in Tax Refund Processes

Decision

May 19, 2026 • Taxindo Prime Consulting

Win Interest Compensation Lawsuit: Testing Legal Certainty in Tax Refund Processes

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-003728.99/2024/PP/M.IVB Year 2024

VAT Correction Risks! How Inconsistent Documentation Leads to Tax Court Defeats

Decision

May 19, 2026 • Taxindo Prime Consulting

VAT Correction Risks! How Inconsistent Documentation Leads to Tax Court Defeats

Tax Court Appeal Decision | PPN | To Reject the Appeal/ Lawsuit

PUT-003643.16/2023/PP/M.IVB Year 2024

Inter-Bonded Zone Sales Save VAT DPP from Transfer Pricing Correction, Why Was the Advance Payment Correction Upheld?

Decision

May 19, 2026 • Taxindo Prime Consulting

Inter-Bonded Zone Sales Save VAT DPP from Transfer Pricing Correction, Why Was the Advance Payment Correction Upheld?

Tax Court Appeal Decision | PPN | Partially Granted

PUT-014492.16/2022/PP/M.XIIA Year 2025

Treaty Rights Prevail Over Administrative Lapses: PT IMI’s Landmark Victory in Article 26 Withholding Tax Dispute

Decision

May 19, 2026 • Taxindo Prime Consulting

Treaty Rights Prevail Over Administrative Lapses: PT IMI’s Landmark Victory in Article 26 Withholding Tax Dispute

Tax Court Appeal Decision | Income Tax Article 26 (Non-Final) | Fully Granted

PUT-008404.13/2023/PP/M.VIIIB for 2025

Win Interest Reward Lawsuit: Why Tax Authorities Cannot Block Taxpayer Rights via Premature Offsetting?

Decision

May 19, 2026 • Taxindo Prime Consulting

Win Interest Reward Lawsuit: Why Tax Authorities Cannot Block Taxpayer Rights via Premature Offsetting?

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-003735.99/2024/PP/M.IVB Year 2024

Money Flow is Not Absolute Evidence of Service Delivery: How PT. KKN Won a IDR 543 Million VAT Dispute

Decision

May 19, 2026 • Taxindo Prime Consulting

Money Flow is Not Absolute Evidence of Service Delivery: How PT. KKN Won a IDR 543 Million VAT Dispute

Tax Court Appeal Decision | PPN | Fully Granted

PUT-003781.16/2019/PP/M.IIA Year 2020

Yellow License Plates Don't Guarantee VAT Exemption? Hard Lessons from PT Serasi Transportasi Nusantara’s Tax Dispute

Decision

May 19, 2026 • Taxindo Prime Consulting

Yellow License Plates Don't Guarantee VAT Exemption? Hard Lessons from PT Serasi Transportasi Nusantara’s Tax Dispute

Tax Court Appeal Decision | PPN | To Reject the Appeal/ Lawsuit

PUT-005369.16/2024/PP/M.IA for 2025

Warning! Project Profit Sharing May Be Deemed a Taxable Service Delivery If JO Legality Is Not Met

Decision

May 19, 2026 • Taxindo Prime Consulting

Warning! Project Profit Sharing May Be Deemed a Taxable Service Delivery If JO Legality Is Not Met

Tax Court Appeal Decision | PPN | To Reject the Appeal/ Lawsuit

PUT-003782.16/2019/PP/M.IIA Year 2020

Handling Reimbursement Corrections: Key Lessons from International Courier VAT Disputes

Decision

May 19, 2026 • Taxindo Prime Consulting

Handling Reimbursement Corrections: Key Lessons from International Courier VAT Disputes

Tax Court Appeal Decision | PPN | Partially Granted

PUT-003699.16/2022/PP/M.IIB for 2025

Lawsuit Won! Taxpayers' Opportunity to Cancel Administrative Sanctions Due to Non-Substantial Errors

Decision

May 19, 2026 • Taxindo Prime Consulting

Lawsuit Won! Taxpayers' Opportunity to Cancel Administrative Sanctions Due to Non-Substantial Errors

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-003824.99/2021/PP/M.IIIA Year 2022

Winning a VAT Appeal: Effective Strategies Against Input Tax Corrections Marketed as "Non-Existent" in the DGT System

Decision

May 19, 2026 • Taxindo Prime Consulting

Winning a VAT Appeal: Effective Strategies Against Input Tax Corrections Marketed as "Non-Existent" in the DGT System

Tax Court Appeal Decision | PPN | Fully Granted

PUT-003783.16/2019/PP/M.IIA Year 2020

Why Data Equalization Alone is Insufficient to Penalize Taxpayers?

Decision

May 19, 2026 • Taxindo Prime Consulting

Why Data Equalization Alone is Insufficient to Penalize Taxpayers?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-001103.16/2024/PP/M.XB for 2025

Litigation Victory! One Tax Invoice for Multiple Payments in a Month is Legally Compliant

Decision

May 19, 2026 • Taxindo Prime Consulting

Litigation Victory! One Tax Invoice for Multiple Payments in a Month is Legally Compliant

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-003827.99/2021/PP/M.IIIA Year 2022

Forgot to Check the VAT Compensation Box? Beware, Your Tax Credit Rights Could Be Forfeited in the Tax Court!

Decision

May 19, 2026 • Taxindo Prime Consulting

Forgot to Check the VAT Compensation Box? Beware, Your Tax Credit Rights Could Be Forfeited in the Tax Court!

Tax Court Appeal Decision | PPN | To Reject the Appeal/ Lawsuit

PUT-000654.16/2020/PP/M.IIIA for 2021

Lawsuit Granted! PT DBM Successfully Annuls VAT STP Sanctions via Article 36 of the KUP Law

Decision

May 19, 2026 • Taxindo Prime Consulting

Lawsuit Granted! PT DBM Successfully Annuls VAT STP Sanctions via Article 36 of the KUP Law

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-003833.99/2021/PP/M.IIIA Year 2022

Typo in a Tax Ruling? How PT Usaha Inti Padang Successfully Corrected Input Tax Discrepancies

Decision

May 19, 2026 • Taxindo Prime Consulting

Typo in a Tax Ruling? How PT Usaha Inti Padang Successfully Corrected Input Tax Discrepancies

Tax Court Appeal Decision | PPN | To Amend

PUTP1-005501.16/2024/PP/M.XIVB for 2025

Lawsuit Won! Taxpayer's Good Faith Overrules Rigid Penalties for Late Tax Invoice Issuance

Decision

May 19, 2026 • Taxindo Prime Consulting

Lawsuit Won! Taxpayer's Good Faith Overrules Rigid Penalties for Late Tax Invoice Issuance

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-003834.99/2021/PP/M.IIIA Year 2022

Failed to Prove Non-Object Services under Income Tax Article 26, PT GBI Forced to Bear 20% Gross Tax

Decision

May 19, 2026 • Taxindo Prime Consulting

Failed to Prove Non-Object Services under Income Tax Article 26, PT GBI Forced to Bear 20% Gross Tax

Tax Court Appeal Decision | Income Tax Article 26 (Non-Final) | To Reject the Appeal/ Lawsuit

PUT-014504.13/2022/PP/M.XIIA Year 2025

Navigating Tax Invoice Penalties: How Consolidated Invoices Protected an Automotive Firm from Substantial Administrative Fines

Decision

May 19, 2026 • Taxindo Prime Consulting

Navigating Tax Invoice Penalties: How Consolidated Invoices Protected an Automotive Firm from Substantial Administrative Fines

Tax Court Lawsuit Decision | PPN | Partially Granted

PUT-003835.99/2021/PP/M.IIIA Year 2022

Taxpayer's Claim Rejected! Why the 2% Interest Rate No Longer Applies Under the Omnibus Law Transition.

Decision

May 19, 2026 • Taxindo Prime Consulting

Taxpayer's Claim Rejected! Why the 2% Interest Rate No Longer Applies Under the Omnibus Law Transition.

Tax Court Lawsuit Decision | KUP | To Reject the Appeal/ Lawsuit

PUT-012600.99/2023/PP/M.XVIIIB for 2025

Beware! Custom Sticker Purchases May Be Subject to WHT 23: Critical Lessons from the PT PL Tax Case

Decision

May 19, 2026 • Taxindo Prime Consulting

Beware! Custom Sticker Purchases May Be Subject to WHT 23: Critical Lessons from the PT PL Tax Case

Tax Court Appeal Decision | Income Tax Article 23 (Non-Final) Partially Granted

PUT-003914.12/2022/PP/M.XIA Year 2024

Goods or Services? The Tax Trap Behind Procurement Contracts with Specific Technical Specifications

Decision

May 19, 2026 • Taxindo Prime Consulting

Goods or Services? The Tax Trap Behind Procurement Contracts with Specific Technical Specifications

Tax Court Appeal Decision | Income Tax Article 23 (Non-Final) Partially Granted

PUT-003916.12/2022/PP/MXIA Year 2024

Commission Expenses Escape Disguised Dividend Trap! The Key to Revoking PPh Article 26 Transfer Pricing Correction in Tax Court

Decision

May 19, 2026 • Taxindo Prime Consulting

Commission Expenses Escape Disguised Dividend Trap! The Key to Revoking PPh Article 26 Transfer Pricing Correction in Tax Court

Tax Court Appeal Decision | Income Tax Article 26 (Non-Final) | Fully Granted

PUT-014500.13/2022/PP/M.XIIA Year 2025

Tax on Affiliated Loan Interest Annulled! When Judges Overturn Article 23 Withholding Tax Due to the Collapse of Corporate Income Tax Correction Basis

Decision

May 19, 2026 • Taxindo Prime Consulting

Tax on Affiliated Loan Interest Annulled! When Judges Overturn Article 23 Withholding Tax Due to the Collapse of Corporate Income Tax Correction Basis

Tax Court Appeal Decision | Income Tax Article 23 (Non-Final) Fully Granted

PUT-011261.12/2024/PP/M.XXB for 2025

Beware of Contract Manufacturing Tax Corrections! PT PL’s Strategy to Win the Income Tax Article 23 Dispute Over Material Components

Decision

May 19, 2026 • Taxindo Prime Consulting

Beware of Contract Manufacturing Tax Corrections! PT PL’s Strategy to Win the Income Tax Article 23 Dispute Over Material Components

Tax Court Appeal Decision | Income Tax Article 23 (Non-Final) Fully Granted

PUT-003915.12/2022/PP/M.XIA Year 2024

Beware! Buying Custom Goods Could Be Subject to Income Tax 23: Important Lessons from the PT PL Case

Decision

May 19, 2026 • Taxindo Prime Consulting

Beware! Buying Custom Goods Could Be Subject to Income Tax 23: Important Lessons from the PT PL Case

Tax Court Appeal Decision | Income Tax Article 23 (Non-Final) Partially Granted

PUT-003918.12/2022/PP/M.XIA Year 2024

Decision

May 19, 2026 • Taxindo Prime Consulting

Beware! Buying Custom Goods Could Be Subject to Income Tax 23: Important Lessons from the PT PL Case

Tax Court Appeal Decision | Income Tax Article 23 (Non-Final) Partially Granted

PUT-003918.12/2022/PP/M.XIA Year 2024

Total Loss at the Tax Court: DJP's IDR 4.9 Billion VAT Correction Canceled for Failure to Understand the Taxpayer's Normal Retail vs. Wholesale Pricing

Decision

May 19, 2026 • Taxindo Prime Consulting

Total Loss at the Tax Court: DJP's IDR 4.9 Billion VAT Correction Canceled for Failure to Understand the Taxpayer's Normal Retail vs. Wholesale Pricing

Tax Court Appeal Decision | PPN | Fully Granted

PUT-002183.16/2024/PP/M.XIVA Year 2025

Interest-Free Loans Recharacterized as Tax Objects? Insights into Why Judges Canceled the Correction in PT DAP's Case.

Decision

May 19, 2026 • Taxindo Prime Consulting

Interest-Free Loans Recharacterized as Tax Objects? Insights into Why Judges Canceled the Correction in PT DAP's Case.

Tax Court Appeal Decision | Income Tax Article 23 (Non-Final) Fully Granted

PUT-011259.12/2024/PP/M.XXB for 2025

Is Freight Service Exempt from Article 23 Income Tax? PT PL Successfully Overturns Hundreds of Millions in Tax Corrections at the Tax Court!

Decision

May 19, 2026 • Taxindo Prime Consulting

Is Freight Service Exempt from Article 23 Income Tax? PT PL Successfully Overturns Hundreds of Millions in Tax Corrections at the Tax Court!

Tax Court Appeal Decision | Income Tax Article 23 (Non-Final) Fully Granted

PUT-003917.12/2022/PP/M.XIA Year 2024

Winning at the Tax Court: When the Directorate General of Tax's Average Price Comparison Method is Rejected for Non-Compliance with Audit Guidelines

Decision

May 19, 2026 • Taxindo Prime Consulting

Winning at the Tax Court: When the Directorate General of Tax's Average Price Comparison Method is Rejected for Non-Compliance with Audit Guidelines

Tax Court Appeal Decision | PPN | Fully Granted

PUT-002182.16/2024/PP/M.XIVA Year 2025

Winning the Appeal! How PT PL Overturned the DGT's Automatic Equalization Correction

Decision

May 19, 2026 • Taxindo Prime Consulting

Winning the Appeal! How PT PL Overturned the DGT's Automatic Equalization Correction

Tax Court Appeal Decision | Income Tax Article 23 (Non-Final) Fully Granted

PUT-003922.12/2022/PP/M.XIA Year 2024

PT WCI Wins Lawsuit! A Landmark Ruling on the DGT's Duty of Care in Reviewing Applications for the Cancellation of Erroneous Tax Assessments

Decision

May 19, 2026 • Taxindo Prime Consulting

PT WCI Wins Lawsuit! A Landmark Ruling on the DGT's Duty of Care in Reviewing Applications for the Cancellation of Erroneous Tax Assessments

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-014971.99/2020/PP/M.IIIA Year 2022

Taxpayers Beware! Why the 2% Interest Rate No Longer Applies in Post-Omnibus Law Disputes.

Decision

May 19, 2026 • Taxindo Prime Consulting

Taxpayers Beware! Why the 2% Interest Rate No Longer Applies in Post-Omnibus Law Disputes.

Tax Court Appeal Decision | KUP | To Reject the Appeal/ Lawsuit

PUT-008825.99/2023/PP/M.XVIIIB for 2025

Taxpayer Wins Case! Tax Court Annuls VAT DPP Correction Based on Erroneous Average Price Testing Methodology

Decision

May 19, 2026 • Taxindo Prime Consulting

Taxpayer Wins Case! Tax Court Annuls VAT DPP Correction Based on Erroneous Average Price Testing Methodology

Tax Court Appeal Decision | PPN | Fully Granted

PUT-002150.16/2024/PP/M.XIVA Year 2025

Tax Litigation Strategy: Why DJP's Response Letters Are Not Always Sueable?

Decision

May 19, 2026 • Taxindo Prime Consulting

Tax Litigation Strategy: Why DJP's Response Letters Are Not Always Sueable?

Tax Court Lawsuit Decision | Annual Corporate Income Tax | To Reject the Appeal/ Lawsuit

PUT-004060.99/2021/PP/M.IIIA Year 2022

Why Cost Equalization Alone is Insufficient to Bind Taxpayers?

Decision

May 19, 2026 • Taxindo Prime Consulting

Why Cost Equalization Alone is Insufficient to Bind Taxpayers?

Tax Court Appeal Decision | Income Tax Article 23 (Non-Final) Fully Granted

PUT-007462.12/2024/PP/M.XVIA for 2025

Winning VAT Disputes: Challenging the Validity of Tax Auditor's Accounts Receivable Tests

Decision

May 19, 2026 • Taxindo Prime Consulting

Winning VAT Disputes: Challenging the Validity of Tax Auditor's Accounts Receivable Tests

Tax Court Appeal Decision | PPN | Fully Granted

PUT-004894.16/2023/PP/M.IIIB Year 2024

Decision

May 19, 2026 • Taxindo Prime Consulting

Differing Retail vs. Wholesale Prices? Tax Court Protects Taxpayer's Business Decisions! $4.9 Billion IDR Corporate Tax Correction Fully Overturned

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-002124.15/2024/PP/M.XIVA TahYear 2025

A Multi-Billion VAT Dispute Triggered by a Clerical Error: How PT SKL Tbk. Successfully Overturned the Tax Office's Correction.

Decision

May 19, 2026 • Taxindo Prime Consulting

A Multi-Billion VAT Dispute Triggered by a Clerical Error: How PT SKL Tbk. Successfully Overturned the Tax Office's Correction.

Tax Court Appeal Decision | PPN | Fully Granted

PUT-005995.16/2024/PP/M.XVIA for 2025

Interest Not Yet Due: Tax Office Fails to Maintain Article 26 Tax Correction Due to Subordination Clause

Decision

May 19, 2026 • Taxindo Prime Consulting

Interest Not Yet Due: Tax Office Fails to Maintain Article 26 Tax Correction Due to Subordination Clause

Tax Court Appeal Decision | Income Tax Article 26 (Non-Final) | Fully Granted

PUT-005259.13/2024/PP/M.XIIIB for 2025

Tens of Billions in Promotion Costs Saved from WHT Art 23: The Key to Successfully Defending Price Compensation at the Tax Court

Decision

May 19, 2026 • Taxindo Prime Consulting

Tens of Billions in Promotion Costs Saved from WHT Art 23: The Key to Successfully Defending Price Compensation at the Tax Court

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | Partially Granted

PUT-005076.12/2023/PP/M.XVA Year 2025

Taxpayer Wins! Input Tax Remains Creditable Despite Tax Invoices Using NPWP 000

Decision

May 19, 2026 • Taxindo Prime Consulting

Taxpayer Wins! Input Tax Remains Creditable Despite Tax Invoices Using NPWP 000

Tax Court Appeal Decision | PPN | Fully Granted

PUT-004898.16/2023/PP/M.IIIB Year 2024

Not a Service, Just a Reimbursement! Why Judges Overturned VAT Correction on Recharge Costs

Decision

May 19, 2026 • Taxindo Prime Consulting

Not a Service, Just a Reimbursement! Why Judges Overturned VAT Correction on Recharge Costs

Tax Court Appeal Decision | PPN | Fully Granted

PUT-004308.16/2021/PP/M.IIA Year 2024

Winning at the Tax Court: Why Administrative Errors in Tax Payment Slips Don’t Nullify Your Tax Credit Rights

Decision

May 19, 2026 • Taxindo Prime Consulting

Winning at the Tax Court: Why Administrative Errors in Tax Payment Slips Don’t Nullify Your Tax Credit Rights

Tax Court Appeal Decision | PPN | Fully Granted

PUT-004304.16/2021/PP/M.IIA Year 2024

The PPh Body Equalization Trap Fails in Tax Court: Valid NTPN Proof Trumps KPP Code Errors in Foreign Services VAT Dispute

Decision

May 19, 2026 • Taxindo Prime Consulting

The PPh Body Equalization Trap Fails in Tax Court: Valid NTPN Proof Trumps KPP Code Errors in Foreign Services VAT Dispute

Tax Court Appeal Decision | PPN | Partially Granted

PUT-003307.16/2023/PP/M.XVA Year 2025

Strategies for Facing Equalization Corrections: Why Advances Are Not CIT Objects Despite VAT Invoice Issuance?

Decision

May 19, 2026 • Taxindo Prime Consulting

Strategies for Facing Equalization Corrections: Why Advances Are Not CIT Objects Despite VAT Invoice Issuance?

Tax Court Appeal Decision | Annual Corporate Income Tax | Partially Granted

PUT-004949.15/2020/PP/M.IIIA Year 2022

Victory Against DGT! Taxpayer Successfully Reverses IDR 15 Billion Revenue Correction; Key Lesson: Accounting Journals Trump VAT-CIT Reconciliation (PUT-005042.15/2021/PP/M.XB Tahun 2025)

Decision

May 19, 2026 • Taxindo Prime Consulting

Victory Against DGT! Taxpayer Successfully Reverses IDR 15 Billion Revenue Correction; Key Lesson: Accounting Journals Trump VAT-CIT Reconciliation (PUT-005042.15/2021/PP/M.XB Tahun 2025)

Tax Court Appeal Decision | Annual Corporate Income Tax | Partially Granted

PUT-005042.15/2021/PP/M.XB Year 2025

No Tax Exemption Certificate, No Problem! Why Judges Cancelled Income Tax Article 23 Correction on MSME Services

Decision

May 19, 2026 • Taxindo Prime Consulting

No Tax Exemption Certificate, No Problem! Why Judges Cancelled Income Tax Article 23 Correction on MSME Services

Tax Court Appeal Decision | Income Tax Article 23 (Non-Final) Fully Granted

PUT-007984.12/2020/PP/M.IVB for 2025

Pandemic Loss Claims Failed to Protect PT FEI from Multi-Billion Rupiah Transfer Pricing Adjustments

Decision

May 18, 2026 • Taxindo Prime Consulting

Pandemic Loss Claims Failed to Protect PT FEI from Multi-Billion Rupiah Transfer Pricing Adjustments

Tax Court Appeal Decision | Annual Corporate Income Tax | To Reject the Appeal/ Lawsuit

PUT-004816.15/2023/PP/M.IA for 2025

Oil & Gas Victory in Tax Court: Does the Tax Treaty Overrule Taxation Clauses in Production Sharing Contracts?

Decision

May 18, 2026 • Taxindo Prime Consulting

Oil & Gas Victory in Tax Court: Does the Tax Treaty Overrule Taxation Clauses in Production Sharing Contracts?

Tax Court Appeal Decision | Income Tax Article 26 Paragraph 4 - Oil & Gas (Final) | Fully Granted

PUT-005072.36/2024/PP/M.IIIA for 2025

Tax Invoice Errors Are Not the Buyer's Fault! Winning the Appeal Against VAT Corrections Caused by Seller's Administrative Mistakes

Decision

May 18, 2026 • Taxindo Prime Consulting

Tax Invoice Errors Are Not the Buyer's Fault! Winning the Appeal Against VAT Corrections Caused by Seller's Administrative Mistakes

Tax Court Appeal Decision | PPN | Fully Granted

PUT-003205.16/2020/PP/M.IIIA Year 2022

Warning! Your Advance Payment Balance Could Be Treated as Revenue by Tax Authorities if Supporting Evidence is Lost Without an Official Report.

Decision

May 18, 2026 • Taxindo Prime Consulting

Warning! Your Advance Payment Balance Could Be Treated as Revenue by Tax Authorities if Supporting Evidence is Lost Without an Official Report.

Tax Court Appeal Decision | Annual Corporate Income Tax | Partially Granted

PUT-012644.15/2020/PP/M.VIIIB for 2025

The Cash Flow Test Battle: How PT. SMA Successfully Overturned Billions in Sales Corrections at the Tax Court

Decision

May 18, 2026 • Taxindo Prime Consulting

The Cash Flow Test Battle: How PT. SMA Successfully Overturned Billions in Sales Corrections at the Tax Court

Tax Court Appeal Decision | Annual Corporate Income Tax | Partially Granted

PUT-009694.15/2021/PP/M.IVB Year 2025

Winning the Promotion Expense Dispute! Evidence of 3M Substance Over Ministerial Administrative Requirements

Decision

May 18, 2026 • Taxindo Prime Consulting

Winning the Promotion Expense Dispute! Evidence of 3M Substance Over Ministerial Administrative Requirements

Tax Court Appeal Decision | Annual Corporate Income Tax | Partially Granted

PUT-001798.15/2019/PP/M.XIVB Year 2020

Decision

May 18, 2026 • Taxindo Prime Consulting

Key to Successfully Defending Your Fiscal Loss Carryforward Right: How a Prior Year Tax Court Decision Nullified the Tax Office's Adjustment?

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-008679.15/2023/PP/M.VIIIA Year 2025

Winning the Appeal! How PT LVI Successfully Overturned Multi-Billion Tax Corrections Based on Mere Estimates

Decision

May 18, 2026 • Taxindo Prime Consulting

Winning the Appeal! How PT LVI Successfully Overturned Multi-Billion Tax Corrections Based on Mere Estimates

Tax Court Appeal Decision | PPN | Fully Granted

PUT-002048.16/2021/PP/M.XA Year 2024

The BC 2.8 Dilemma: Why BLC to PSC Deliveries Are Not Exports but Remain VAT-Free?

Decision

May 18, 2026 • Taxindo Prime Consulting

The BC 2.8 Dilemma: Why BLC to PSC Deliveries Are Not Exports but Remain VAT-Free?

Tax Court Appeal Decision | PPN | Partially Granted

PUT-012573.16/2021/PP/M.XVIA for 2025

Input VAT Rejected Due to Confirmation Failure? How Taxpayer PT GB Won the Dispute in the Tax Court

Decision

May 18, 2026 • Taxindo Prime Consulting

Input VAT Rejected Due to Confirmation Failure? How Taxpayer PT GB Won the Dispute in the Tax Court

Tax Court Appeal Decision | PPN | Partially Granted

PUT-005427.16/2024/PP/M.VA Year 2025

Taxing the Tax? How LVI Successfully Defended VAT Reimbursement Categorized as Revenue by the DGT

Decision

May 18, 2026 • Taxindo Prime Consulting

Taxing the Tax? How LVI Successfully Defended VAT Reimbursement Categorized as Revenue by the DGT

Tax Court Appeal Decision | PPN | Fully Granted

PUT-002049.16/2021/PP/M.XA Year 2024

Challenging Chain Corrections: Why Tax Judges Cancelled Corresponding Adjustments?

Decision

May 18, 2026 • Taxindo Prime Consulting

Challenging Chain Corrections: Why Tax Judges Cancelled Corresponding Adjustments?

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-012489.15/2022/PP/M.IIIA for 2025

Crucial Numbers Behind the Verdict: How PT SI Corrected Multi-Billion Nominal Errors Through Fast-Track Procedures

Decision

May 18, 2026 • Taxindo Prime Consulting

Crucial Numbers Behind the Verdict: How PT SI Corrected Multi-Billion Nominal Errors Through Fast-Track Procedures

Tax Court Appeal Decision | PPN | To Amend

PUTP-003454.16/2018/PP/M.IIIA for 2020

Banks are Not Property Traders: Why Selling Collateral and Fixed Assets are VAT-Free?

Decision

May 18, 2026 • Taxindo Prime Consulting

Banks are Not Property Traders: Why Selling Collateral and Fixed Assets are VAT-Free?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-002008.16/2023/PP/M.IIIB Year 2024

Defeated at the Tax Court: Plasma Garden Management Costs Ruled Subject to VAT, Not Merely Receivable Funding

Decision

May 18, 2026 • Taxindo Prime Consulting

Defeated at the Tax Court: Plasma Garden Management Costs Ruled Subject to VAT, Not Merely Receivable Funding

Tax Court Appeal Decision | PPN | To Reject the Appeal/ Lawsuit

PUT-011819.16/2024/PP/M.XVIA Year 2025

Tax Court Victory! Why Trillions in Interest Costs During Bank Integration Remain Tax Deductible?

Decision

May 18, 2026 • Taxindo Prime Consulting

Tax Court Victory! Why Trillions in Interest Costs During Bank Integration Remain Tax Deductible?

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-001881.15/2023/PP/M.IIIB Year 2024

A Four-Rupiah Correction: How PT SI Rectified Calculation Errors in a Tax Court Judgment

Decision

May 18, 2026 • Taxindo Prime Consulting

A Four-Rupiah Correction: How PT SI Rectified Calculation Errors in a Tax Court Judgment

Tax Court Appeal Decision | PPN | To Amend

PUTP-003453.16/2018/PP/M.IIIA for 2020

Taxpayer Wins Against IDR 404 Million Final PPh Correction on Construction Services: The Key to Victory Lies in Debt Evidence and Payment Timing Regulation

Decision

May 18, 2026 • Taxindo Prime Consulting

Taxpayer Wins Against IDR 404 Million Final PPh Correction on Construction Services: The Key to Victory Lies in Debt Evidence and Payment Timing Regulation

Tax Court Appeal Decision | Income Tax Article 4 Paragraph 2 (Final) | Fully Granted

PUT-009203.25/2023/PP/M.XIIIA Year 2025

Taxpayer’s Major Win: VAT Assessment Voided as Tax Authority Fails Formal SPHP Procedures!

Decision

May 18, 2026 • Taxindo Prime Consulting

Taxpayer’s Major Win: VAT Assessment Voided as Tax Authority Fails Formal SPHP Procedures!

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-001957.99/2023/PP/M.IVB Year 2024

Incorrect Tax Credit Figures in a Court Ruling? How the DGT and Taxpayers Can Execute Corrections via Fast-Track Procedures

Decision

May 18, 2026 • Taxindo Prime Consulting

Incorrect Tax Credit Figures in a Court Ruling? How the DGT and Taxpayers Can Execute Corrections via Fast-Track Procedures

Tax Court Appeal Decision | Annual Individual Income Tax | To Amend

PUTP1-002250.16/2019/PP/M.IIIA for 2021

Taxpayer's Lawsuit Dismissed! The Board of Judges Confirms that Objection Investigator Assignment Letters are Internal DGT Documents

Decision

May 18, 2026 • Taxindo Prime Consulting

Taxpayer's Lawsuit Dismissed! The Board of Judges Confirms that Objection Investigator Assignment Letters are Internal DGT Documents

Tax Court Lawsuit Decision | Tax Dispute Resolution | To Reject the Appeal/ Lawsuit

PUT-001958.99/2023/PP/M.IVB Year 2024

Lost at the Tax Court: The Bitter Lesson of PT SSS as PPh Article 23 Appeal is Rejected After Withdrawing Dispute on Cost Equalization Correction [(PUT-009202.12/2023/PP/M.XIIIA Tahun 2025)]

Decision

May 18, 2026 • Taxindo Prime Consulting

Lost at the Tax Court: The Bitter Lesson of PT SSS as PPh Article 23 Appeal is Rejected After Withdrawing Dispute on Cost Equalization Correction [(PUT-009202.12/2023/PP/M.XIIIA Tahun 2025)]

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | To Reject the Appeal/ Lawsuit

PUT-009202.12/2023/PP/M.XIIIA Year 2025

VAT Tested by Corporate Income Figures? Taxpayer Wins Against DJP's Equalisation Correction, Here's the Legal Key!

Decision

May 18, 2026 • Taxindo Prime Consulting

VAT Tested by Corporate Income Figures? Taxpayer Wins Against DJP's Equalisation Correction, Here's the Legal Key!

Tax Court Appeal Decision | PPN | Fully Granted

PUT-008405.16/2023/PP/M.XIIIA Year 2025

Is Complete TP Doc Enough to Avoid Tax Corrections? How PT AITL Won a IDR 38 Billion Transfer Pricing Dispute in the Tax Court

Decision

May 18, 2026 • Taxindo Prime Consulting

Is Complete TP Doc Enough to Avoid Tax Corrections? How PT AITL Won a IDR 38 Billion Transfer Pricing Dispute in the Tax Court

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-011759.15/2023/PP/M.XB for 2025

Administrative Oversight Leads to 20% Tax Rate: Valuable Lessons from PT IMI’s Tax Treaty Dispute

Decision

May 18, 2026 • Taxindo Prime Consulting

Administrative Oversight Leads to 20% Tax Rate: Valuable Lessons from PT IMI’s Tax Treaty Dispute

Tax Court Appeal Decision | Income Tax Article 26 (Non-Final) | Partially Granted

PUT-08398.13/2019/PP/M.IIIA for 2021

Depleted Reserves but Still Taxed? How PT DTR Successfully Challenged Income Tax 25 Collection Letters

Decision

May 18, 2026 • Taxindo Prime Consulting

Depleted Reserves but Still Taxed? How PT DTR Successfully Challenged Income Tax 25 Collection Letters

Tax Court Lawsuit Decision | Income Tax Article 25 Fully Granted

PUT-008301.99/2024/PP/M.VIIIA for 2025

Winning in Tax Court: Overturning COGS Corrections Relying Solely on Profit Margin Assumptions

Decision

May 18, 2026 • Taxindo Prime Consulting

Winning in Tax Court: Overturning COGS Corrections Relying Solely on Profit Margin Assumptions

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-002069.15/2023/PP/M.IIIB Year 2024

VAT Assessment Revoked: Proof that Cash Flow Does Not Always Signify Taxable Supply

Decision

May 18, 2026 • Taxindo Prime Consulting

VAT Assessment Revoked: Proof that Cash Flow Does Not Always Signify Taxable Supply

Tax Court Appeal Decision | PPN | Fully Granted

PUT-008377.16-2023-PP-Mn.XIIIA Year 2025

Trapped in Manufacturing Service Adjustments: How PT KI Proved Inventory Transactions Were Not Article 23 Objects?

Decision

May 18, 2026 • Taxindo Prime Consulting

Trapped in Manufacturing Service Adjustments: How PT KI Proved Inventory Transactions Were Not Article 23 Objects?

Tax Court Appeal Decision | Income Tax Article 23 (Non-Final) Partially Granted

PUT-002944.12/2022/PP/M.IIB for 2025

Be Careful! Not All Money Entering Your Account is Income: Lessons from the Partial Victory of AW

Decision

May 18, 2026 • Taxindo Prime Consulting

Be Careful! Not All Money Entering Your Account is Income: Lessons from the Partial Victory of AW

Tax Court Appeal Decision | Annual Corporate Income Tax | Partially Granted

PUT-002447.14/2023/PP/M.IIIA Year 2024

Trapped by Definition: Why Foreign Airline Tax Treaty Benefits Can Be Denied by the DGT?

Decision

May 18, 2026 • Taxindo Prime Consulting

Trapped by Definition: Why Foreign Airline Tax Treaty Benefits Can Be Denied by the DGT?

Tax Court Appeal Decision | Annual Corporate Income Tax | To Reject the Appeal/ Lawsuit

PUT-002419.15/2023/PP/M.VIIIB for 2025

Beware of Bank Statement Extrapolation! PT BYG's Strategy in Facing VAT Turnover Corrections

Decision

May 18, 2026 • Taxindo Prime Consulting

Beware of Bank Statement Extrapolation! PT BYG's Strategy in Facing VAT Turnover Corrections

Tax Court Appeal Decision | PPN | Partially Granted

PUT-002918.16/2023/PP/M.IIA Year 2024

Taxpayer Wins Against Turnover Correction! When the DGT's Receivable Flow Test Proves Flawed by Mixing Escrow Funds with Sales (PUT-008318.15/2023/PP/M.XIIIA Tahun 2025)

Decision

May 18, 2026 • Taxindo Prime Consulting

Taxpayer Wins Against Turnover Correction! When the DGT's Receivable Flow Test Proves Flawed by Mixing Escrow Funds with Sales (PUT-008318.15/2023/PP/M.XIIIA Tahun 2025)

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-008318.15/2023/PP/M.XIIIA Year 2025

Warning! Not All Bank Inflows Are Sales: Lessons from PT BYG's Partial Victory at the Tax Court

Decision

May 18, 2026 • Taxindo Prime Consulting

Warning! Not All Bank Inflows Are Sales: Lessons from PT BYG's Partial Victory at the Tax Court

Tax Court Appeal Decision | PPN | Partially Granted

PUT-002920.16/2023/PP/M.IIA Year 2024

Taxpayer Alert: Challenging Substantive Tax Corrections via Article 36 KUP May Lead to Tax Court Rejection

Decision

May 18, 2026 • Taxindo Prime Consulting

Taxpayer Alert: Challenging Substantive Tax Corrections via Article 36 KUP May Lead to Tax Court Rejection

Tax Court Lawsuit Decision | KUP | To Reject the Appeal/ Lawsuit

PUT-001739.99/2025/PP/M.IB for 2025

Overturning DGT Corrections Due to Weak Evidence of Goods Flow: Lessons from the PT BYG Case

Decision

May 18, 2026 • Taxindo Prime Consulting

Overturning DGT Corrections Due to Weak Evidence of Goods Flow: Lessons from the PT BYG Case

Tax Court Appeal Decision | PPN | Fully Granted

PUT-002924.16/2023/PP/M.IIA Year 2024

Taxpayer Wins! "Non-Existent" Tax Invoice Does Not Mean VAT Cannot Be Credited

Decision

May 18, 2026 • Taxindo Prime Consulting

Taxpayer Wins! "Non-Existent" Tax Invoice Does Not Mean VAT Cannot Be Credited

Tax Court Appeal Decision | PPN | Partially Granted

PUT-002741.16/2019/PP/M.IIA Year 2021

Decision

May 18, 2026 • Taxindo Prime Consulting

Missing a Single Letter? Here is the Legal Procedure to Fix Corporate Names in Tax Court Decisions

Tax Court Appeal Decision | PPN | To Amend

PUTP1-010285.15/2018/PP/M.IIIA for 2020

Taxpayer Loses VAT Case at Tax Court: Tax Invoices Are Not Enough; Physical Transaction Evidence Determines the Fate of Input VAT!

Decision

May 18, 2026 • Taxindo Prime Consulting

Taxpayer Loses VAT Case at Tax Court: Tax Invoices Are Not Enough; Physical Transaction Evidence Determines the Fate of Input VAT!

Tax Court Appeal Decision | Income Tax Article 25 To Reject the Appeal/ Lawsuit

PUT-008826.16/2024/PP/M.XVIIIA Year 2025

When Clerical Errors Cost Millions: How PT ICS Successfully Rectified Tax Values in Court

Decision

May 18, 2026 • Taxindo Prime Consulting

When Clerical Errors Cost Millions: How PT ICS Successfully Rectified Tax Values in Court

Tax Court Lawsuit Decision | KUP | To Amend

PUTP1-009658.99/2019/PP/M.IIIA for 2021

Buyers Shouldn't Suffer! Winning a Tax Appeal Against Input Tax Corrections Caused by Supplier Invoice Serial Number Errors

Decision

May 18, 2026 • Taxindo Prime Consulting

Buyers Shouldn't Suffer! Winning a Tax Appeal Against Input Tax Corrections Caused by Supplier Invoice Serial Number Errors

Tax Court Appeal Decision | PPN | Fully Granted

PUT-003196.16/2020/PP/M.IIIA Year 2022

Bank Flow Tests Are Not Absolute Determinants of Turnover: PT BYG's Strategy in Overturning VAT Corrections at the Tax Court

Decision

May 18, 2026 • Taxindo Prime Consulting

Bank Flow Tests Are Not Absolute Determinants of Turnover: PT BYG's Strategy in Overturning VAT Corrections at the Tax Court

Tax Court Appeal Decision | PPN | Partially Granted

PUT-002929.16/2023/PP/M.IIA Year 2024

Typo or Tax Liability: How PT API Successfully Corrected Numerical Errors via Legal Correction

Decision

May 18, 2026 • Taxindo Prime Consulting

Typo or Tax Liability: How PT API Successfully Corrected Numerical Errors via Legal Correction

Tax Court Appeal Decision | PPN | To Amend

PUTP1-004465.16/2018/PP/M.IIIA for 2021

Taxpayer Wins! Seller's Administrative Errors Are Not the Buyer's Responsibility in VAT Crediting

Decision

May 18, 2026 • Taxindo Prime Consulting

Taxpayer Wins! Seller's Administrative Errors Are Not the Buyer's Responsibility in VAT Crediting

Tax Court Appeal Decision | PPN | Fully Granted

PUT-003197.16/2020/PP/M.IIIA Year 2022

Input Tax on Employee Milk Denied! Critical Lesson for Taxpayers on the Difference Between PPh and VAT Principles

Decision

May 18, 2026 • Taxindo Prime Consulting

Input Tax on Employee Milk Denied! Critical Lesson for Taxpayers on the Difference Between PPh and VAT Principles

Tax Court Appeal Decision | PPN | Partially Granted

PUT-008825.16/2024/PP/M.XVIIIA Year 2025

Good Faith Buyers Absolved from Issues Arising from Problematic Tax Invoice Serial Numbers

Decision

May 18, 2026 • Taxindo Prime Consulting

Good Faith Buyers Absolved from Issues Arising from Problematic Tax Invoice Serial Numbers

Tax Court Appeal Decision | PPN | Fully Granted

PUT-003198.16/2020/PP/M.IIIA Year 2022

Why Revenue Equalization Doesn't Automatically Trigger VAT in December

Decision

May 18, 2026 • Taxindo Prime Consulting

Why Revenue Equalization Doesn't Automatically Trigger VAT in December

Tax Court Appeal Decision | PPN | Fully Granted

PUT-014500.16/2019/PP/M.IB for 2021

Failing the VAT-Income Tax Article 23 Correction Test: How PT HKR Escaped the 100% Penalty Sanction at the Tax Court

Decision

May 18, 2026 • Taxindo Prime Consulting

Failing the VAT-Income Tax Article 23 Correction Test: How PT HKR Escaped the 100% Penalty Sanction at the Tax Court

Tax Court Appeal Decision | PPN | Fully Granted

PUT-002221.16/2023/PP/M.XVIIIA Year 2025

Buyers are Not the Seller's Administrative Guarantors: Examining PT BD's Victory in "Out of Range" Tax Invoice Disputes

Decision

May 18, 2026 • Taxindo Prime Consulting

Buyers are Not the Seller's Administrative Guarantors: Examining PT BD's Victory in "Out of Range" Tax Invoice Disputes

Tax Court Appeal Decision | PPN | Fully Granted

PUT-003199.16/2020/PP/M.IIIA Year 2022

PT CI Successfully Overturns 5% Royalty Correction Through Interquartile Analysis

Decision

May 18, 2026 • Taxindo Prime Consulting

PT CI Successfully Overturns 5% Royalty Correction Through Interquartile Analysis

Tax Court Appeal Decision | PPN | Fully Granted

PUT-013521.16/2021/PP/M.IIIA for 2023

Are Management Fees to Parent Companies Always Disguised Dividends? Lessons from PT MMN's Victory

Decision

May 18, 2026 • Taxindo Prime Consulting

Are Management Fees to Parent Companies Always Disguised Dividends? Lessons from PT MMN's Victory

Tax Court Appeal Decision | Income Tax Article 23 (Non-Final) Fully Granted

PUT-002928.12/2024/PP/M.XIVB Year 2025

How PT TI Overcame Unilateral Re-benchmarking by DGT in Profit Margin Dispute

Decision

May 18, 2026 • Taxindo Prime Consulting

How PT TI Overcame Unilateral Re-benchmarking by DGT in Profit Margin Dispute

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-013333.15/2019/PP/M.IIB for 2025

How PT BD Won the VAT Dispute: Physical Evidence vs. DGT's Account Receivable Analysis in Tax Court

Decision

May 18, 2026 • Taxindo Prime Consulting

How PT BD Won the VAT Dispute: Physical Evidence vs. DGT's Account Receivable Analysis in Tax Court

Tax Court Appeal Decision | PPN | Fully Granted

PUT-003200.16/2020/PP/M.IIIA Year 2022

Vendor's Administrative Error in Invoice Numbering: Should the Buyer Bear the Tax Burden?

Decision

May 18, 2026 • Taxindo Prime Consulting

Vendor's Administrative Error in Invoice Numbering: Should the Buyer Bear the Tax Burden?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-003201.16/2020/PP/M.IIIA Year 2020

One Day Late, Lawsuit Dismissed! Learning from the Procedural Failure of PT CJ Logistics Indonesia at the Tax Court

Decision

May 18, 2026 • Taxindo Prime Consulting

One Day Late, Lawsuit Dismissed! Learning from the Procedural Failure of PT CJ Logistics Indonesia at the Tax Court

Tax Court Lawsuit Decision | KUP | Inadmissible

PUT-009714.99/2019/PP/M.IB for 2020

Buyers Are Not Guarantors of Seller's Administration: Winning the Appeal on Input Tax Corrections Outside the NSFP Allotment

Decision

May 18, 2026 • Taxindo Prime Consulting

Buyers Are Not Guarantors of Seller's Administration: Winning the Appeal on Input Tax Corrections Outside the NSFP Allotment

Tax Court Appeal Decision | PPN | Fully Granted

PUT-003202.16/2020/PP/M.IIIA Year 2022

Victory in Tax Court: Why Seller's Serial Number Errors Cannot Void Buyer's Right to Tax Credits?

Decision

May 18, 2026 • Taxindo Prime Consulting

Victory in Tax Court: Why Seller's Serial Number Errors Cannot Void Buyer's Right to Tax Credits?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-003204.16/2020/PP/M.IIIA Year 2022

Production Stopped and Company Suffered Losses, Is PPh 25 Installment Still Mandatory? Insight into PT DTR’s Victory at the Tax Court!

Decision

May 18, 2026 • Taxindo Prime Consulting

Production Stopped and Company Suffered Losses, Is PPh 25 Installment Still Mandatory? Insight into PT DTR’s Victory at the Tax Court!

Tax Court Lawsuit Decision | Income Tax Article 25 Fully Granted

PUT-008299.99/2024/PP/M.VIIA for 2025

A Decisive Victory: Why DJP Portal Confirmation Data Alone is Insufficient for Tax Assessments?

Decision

May 18, 2026 • Taxindo Prime Consulting

A Decisive Victory: Why DJP Portal Confirmation Data Alone is Insufficient for Tax Assessments?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-003203.16/2020/PP/M.IIIA Year 2022

PT HPM Proves Technical Skill Charges are Not Subject to Income Tax Article 26

Decision

May 18, 2026 • Taxindo Prime Consulting

PT HPM Proves Technical Skill Charges are Not Subject to Income Tax Article 26

Tax Court Appeal Decision | Income Tax Article 26 (Non-Final) | Fully Granted

PUT-007478.13/2024/PP/M.IIIA for 2025

Protecting Good Faith Buyers: How PT BD Won the Dispute Over "Premature" VAT Invoices

Decision

May 18, 2026 • Taxindo Prime Consulting

Protecting Good Faith Buyers: How PT BD Won the Dispute Over "Premature" VAT Invoices

Tax Court Appeal Decision | PPN | Fully Granted

PUT-003206.16/2020/PP/M.IIIA Year 2022

How PT HPM Proved Pandemic Impacts as Comparability Adjustments in Transfer Pricing

Decision

May 18, 2026 • Taxindo Prime Consulting

How PT HPM Proved Pandemic Impacts as Comparability Adjustments in Transfer Pricing

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-007477.15/2024/PP/M.IIIA for 2025

Warning! A Complete Tax Invoice is Insufficient if Payment Proof is Inconsistent with the Tax Period

Decision

May 18, 2026 • Taxindo Prime Consulting

Warning! A Complete Tax Invoice is Insufficient if Payment Proof is Inconsistent with the Tax Period

Tax Court Appeal Decision | PPN | Partially Granted

PUT-003284.16/2022/PP/M.IB Year 2024

Absolute Victory! CJO Overturns Billions in VAT Corrections Based Solely on Extrapolation Assumptions

Decision

May 18, 2026 • Taxindo Prime Consulting

Absolute Victory! CJO Overturns Billions in VAT Corrections Based Solely on Extrapolation Assumptions

Tax Court Appeal Decision | PPN | Fully Granted

PUT-003375.16/2024/PP/M.XXA Year 2024

Winning in Tax Court: Why Masterlist Facilities Remain Valid Despite Changes in Goods' Form?

Decision

May 18, 2026 • Taxindo Prime Consulting

Winning in Tax Court: Why Masterlist Facilities Remain Valid Despite Changes in Goods' Form?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-003376.16/2024/PP/M.XXA Year 2024

Mengapa Biaya Overhead Petronas Carigali Jabung Ltd. Akhirnya Diakui sebagai Cost Recovery?

Decision

May 18, 2026 • Taxindo Prime Consulting

Mengapa Biaya Overhead Petronas Carigali Jabung Ltd. Akhirnya Diakui sebagai Cost Recovery?

Tax Court Appeal Decision | Income Tax Article 26 Paragraph 4 - Oil & Gas (Final) | Fully Granted

PUT-005071.36/2024/PP/M.IIIA for 2025

Major Victory for Taxpayer! Judges Quash Billion-Rupiah VAT Correction as Tax Office Fails to Prove Concealed Deliveries Over Exchange Rate Variances

Decision

May 18, 2026 • Taxindo Prime Consulting

Major Victory for Taxpayer! Judges Quash Billion-Rupiah VAT Correction as Tax Office Fails to Prove Concealed Deliveries Over Exchange Rate Variances

Tax Court Appeal Decision | PPN | Fully Granted

PUT-003377.16/2024/PP/M.XXA Year 2024

Masterlist VAT Dispute in National Strategic Projects: Why Did the Judges Overrule the Tax Authority's Correction?

Decision

May 18, 2026 • Taxindo Prime Consulting

Masterlist VAT Dispute in National Strategic Projects: Why Did the Judges Overrule the Tax Authority's Correction?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-003379.16/2024/PP/M.XXA Year 2024

The Hidden Danger of Secondary Adjustments: When Affiliate Transaction Gaps Automatically Become Dividends

Decision

May 18, 2026 • Taxindo Prime Consulting

The Hidden Danger of Secondary Adjustments: When Affiliate Transaction Gaps Automatically Become Dividends

Tax Court Appeal Decision | Income Tax Article 26 (Non-Final) | To Reject the Appeal/ Lawsuit

PUT-004815.13/2023/PP/M.IA for 2025

Tax Court Victory! Why Residency Evidence Trumps Administrative Errors in International Tax Disputes

Decision

May 15, 2026 • Taxindo Prime Consulting

Tax Court Victory! Why Residency Evidence Trumps Administrative Errors in International Tax Disputes

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | Fully Granted

PUT-000395.13/2022/PP/M.IVA Year 2024

Winning VAT Disputes: The Crucial Role of Substantive Evidence for Input Tax Invoices

Decision

May 15, 2026 • Taxindo Prime Consulting

Winning VAT Disputes: The Crucial Role of Substantive Evidence for Input Tax Invoices

Tax Court Appeal Decision | PPN | Fully Granted

PUT-000988.16/2024/PP/M.XXA Year 2024

Double Correction Trap of VAT: Why Annulment of Income Tax Sales Correction Automatically Annuls the VAT DPP Correction

Decision

May 15, 2026 • Taxindo Prime Consulting

Double Correction Trap of VAT: Why Annulment of Income Tax Sales Correction Automatically Annuls the VAT DPP Correction

Tax Court Appeal Decision | PPN | Fully Granted

PUT-005943.16/2021/PP/M.VIA Year 2025

Accruals Are Not Always Taxable! Crucial Lessons from PT TR’s Victory Against Article 23 Income Tax Adjustments

Decision

May 15, 2026 • Taxindo Prime Consulting

Accruals Are Not Always Taxable! Crucial Lessons from PT TR’s Victory Against Article 23 Income Tax Adjustments

Tax Court Appeal Decision | Income Tax Article 23 (Non-Final) Fully Granted

PUT-001058.12/2020/PP/M.IIIA Year 2022

Tax Court Victory! Why Global ERP Software Payments Are Not Subject to Article 26 Royalty Tax?

Decision

May 15, 2026 • Taxindo Prime Consulting

Tax Court Victory! Why Global ERP Software Payments Are Not Subject to Article 26 Royalty Tax?

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | Fully Granted

PUT-000398.13/2022/PP/M.IVA Year 2024

Failed VAT Centralization Leads to IDR 1.5 Billion Correction: The Right Strategy for Taxpayers to Avoid Double VAT Taxation on Internal Transfers

Decision

May 15, 2026 • Taxindo Prime Consulting

Failed VAT Centralization Leads to IDR 1.5 Billion Correction: The Right Strategy for Taxpayers to Avoid Double VAT Taxation on Internal Transfers

Tax Court Appeal Decision | PPN | Fully Granted

PUT-010374.162024PPM.IIB Year 2025

Recording Costs Doesn't Always Mean Withholding Tax! PT TR Wins Appeal Over Article 23 Accrual Dispute

Decision

May 15, 2026 • Taxindo Prime Consulting

Recording Costs Doesn't Always Mean Withholding Tax! PT TR Wins Appeal Over Article 23 Accrual Dispute

Tax Court Appeal Decision | Income Tax Article 23 (Non-Final) Fully Granted

PUT-001053.12/2020/PP/M.IIIA Year 2022

Tax Court Victory: How PT CI Successfully Overturned a Multi-Billion Operating Profit Correction

Decision

May 15, 2026 • Taxindo Prime Consulting

Tax Court Victory: How PT CI Successfully Overturned a Multi-Billion Operating Profit Correction

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-000125.15/2018/PP/M.IIIA Year 2020

Tax Appeal Strategy: Distinguishing Accrued Expenses from Income Tax Article 23 Withholding Obligations

Decision

May 15, 2026 • Taxindo Prime Consulting

Tax Appeal Strategy: Distinguishing Accrued Expenses from Income Tax Article 23 Withholding Obligations

Tax Court Appeal Decision | Income Tax Article 23 (Non-Final) Partially Granted

PUT-001062.12/2020/PP/M.IIIA Year 2022

Burned Original Documents Are Not an Obstacle to Tax Facilities? Here is the Tax Court Judge's Explanation

Decision

May 15, 2026 • Taxindo Prime Consulting

Burned Original Documents Are Not an Obstacle to Tax Facilities? Here is the Tax Court Judge's Explanation

Tax Court Appeal Decision | PPN | Fully Granted

PUT-001767.16/2019/PP/M.IIIA Year 2020

Burned Original Documents Are No Obstacle: Winning Strategy for VAT Facility Disputes in Bonded Zones

Decision

May 15, 2026 • Taxindo Prime Consulting

Burned Original Documents Are No Obstacle: Winning Strategy for VAT Facility Disputes in Bonded Zones

Tax Court Appeal Decision | PPN | Partially Granted

PUT-001769.16/2019/PP/M.IIIA Year 2020

DJP's Business Valuation Fails to Correct Hundreds of Billions in Corporate Income Tax in PT SP’s Debt-to-Equity Swap Case

Decision

May 15, 2026 • Taxindo Prime Consulting

DJP's Business Valuation Fails to Correct Hundreds of Billions in Corporate Income Tax in PT SP’s Debt-to-Equity Swap Case

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-009753.15/2024/PP/M.IXA Year 2025

How PT MCPFI Won a Multi-Billion Royalty Dispute: Proving Economic Benefit is the Ultimate Key to Surviving Tax Audits!

Decision

May 15, 2026 • Taxindo Prime Consulting

How PT MCPFI Won a Multi-Billion Royalty Dispute: Proving Economic Benefit is the Ultimate Key to Surviving Tax Audits!

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | Fully Granted

PUT-000397.13/2022/PP/M.IVA Year 2024

Failed the Cash Flow Test? Tax Court Overturns DGT's Affiliate Purchase Price Correction: Why the MOPS 5-0-0 Formula Was Deemed More Arm's Length

Decision

May 15, 2026 • Taxindo Prime Consulting

Failed the Cash Flow Test? Tax Court Overturns DGT's Affiliate Purchase Price Correction: Why the MOPS 5-0-0 Formula Was Deemed More Arm's Length

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-012565.15/2020/PP/M.IIA Yeae 2025

Taxpayer Overturns VAT-CIT Reconciliation Correction: The Key Lies in Proving Accounting Timing Differences

Decision

May 15, 2026 • Taxindo Prime Consulting

Taxpayer Overturns VAT-CIT Reconciliation Correction: The Key Lies in Proving Accounting Timing Differences

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-011973.15/2023/PP/M.VA Year 2025

Failed the Benefit Test, Hundreds of Billions in Service Fees Disallowed and Deemed Concealed Dividends! Key Lessons from the PT ELI Ruling

Decision

May 15, 2026 • Taxindo Prime Consulting

Failed the Benefit Test, Hundreds of Billions in Service Fees Disallowed and Deemed Concealed Dividends! Key Lessons from the PT ELI Ruling

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | Partially Granted

PUT-012276.13/2020/PP/M.IIA Year 2025

Defeat at the Tax Court! Royalty Benefit Evidence to Japan Deemed Inadequate, Company Sustains Billions in Corrections.

Decision

May 15, 2026 • Taxindo Prime Consulting

Defeat at the Tax Court! Royalty Benefit Evidence to Japan Deemed Inadequate, Company Sustains Billions in Corrections.

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | To Reject the Appeal/ Lawsuit

PUT-000394.13/2022/PP/M.IVA Year 2024

Winning at the Tax Court: Why a Missing DGT Form Doesn't Always Mean Losing Your Tax Treaty Benefits

Decision

May 15, 2026 • Taxindo Prime Consulting

Winning at the Tax Court: Why a Missing DGT Form Doesn't Always Mean Losing Your Tax Treaty Benefits

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | Fully Granted

PUT-000399.13/2022/PP/M.IVA Year 2024

"Negative" Tax Invoice Confirmation is Not the End: Here is How to Win a VAT Dispute!

Decision

May 15, 2026 • Taxindo Prime Consulting

"Negative" Tax Invoice Confirmation is Not the End: Here is How to Win a VAT Dispute!

Tax Court Appeal Decision | PPN | Fully Granted

PUT-000978.16/2024/PP/M.XXA Year 2024

Winning VAT Disputes: How CSTS JO Successfully Revoked Billions in Input Tax Corrections

Decision

May 15, 2026 • Taxindo Prime Consulting

Winning VAT Disputes: How CSTS JO Successfully Revoked Billions in Input Tax Corrections

Tax Court Appeal Decision | PPN | Fully Granted

PUT-000979.16/2024/PP/M.XXA Year 2024

The VAT Administration Battle Head Office vs. Branch: Tax Court Grants Appeal, Saves Taxpayer from Double Taxation! (PUT-010372.16/2024/PP/M.IIB Tahun 2025).

Decision

May 15, 2026 • Taxindo Prime Consulting

The VAT Administration Battle Head Office vs. Branch: Tax Court Grants Appeal, Saves Taxpayer from Double Taxation! (PUT-010372.16/2024/PP/M.IIB Tahun 2025).

Tax Court Appeal Decision | PPN | Fully Granted

PUT-010372.16/2024/PP/M.IIB Year 2025

A Major Victory at the Tax Court! CSTS Joint Operation Successfully Overturns IDR 76 Billion VAT Correction Regarding Masterlist Facilities

Decision

May 15, 2026 • Taxindo Prime Consulting

A Major Victory at the Tax Court! CSTS Joint Operation Successfully Overturns IDR 76 Billion VAT Correction Regarding Masterlist Facilities

Tax Court Appeal Decision | PPN | Fully Granted

PUT-000980.16/2024/PP/M.XXA Year 2024

Appeal Granted! CSTS JO Successfully Proves that Logistic and Office Costs are the Lifeblood of Projects Eligible for Input Tax Credit

Decision

May 15, 2026 • Taxindo Prime Consulting

Appeal Granted! CSTS JO Successfully Proves that Logistic and Office Costs are the Lifeblood of Projects Eligible for Input Tax Credit

Tax Court Appeal Decision | PPN | Fully Granted

PUT-000983.16/2024/PP/M.XXA Year 2024

The Net Wealth Approach (NWA) Trap: Taxpayer's Proof of Long-Held Investment Overrides IDR 1.7 Billion Individual Income Tax Correction [PUT-010159.99/2024/PP/M.VA Tahun 2025 - Gugatan - 22 September 2025]

Decision

May 15, 2026 • Taxindo Prime Consulting

The Net Wealth Approach (NWA) Trap: Taxpayer's Proof of Long-Held Investment Overrides IDR 1.7 Billion Individual Income Tax Correction [PUT-010159.99/2024/PP/M.VA Tahun 2025 - Gugatan - 22 September 2025]

Tax Court Appeal Decision | Annual Individual Income Tax | Fully Granted

PUT-010159.99/2024/PP/M.VA Year 2025

Vendor Misconduct is Not the Buyer's Sin: Strategies to Win VAT Disputes Through Irrefutable Proof of Goods and Cash Flow

Decision

May 15, 2026 • Taxindo Prime Consulting

Vendor Misconduct is Not the Buyer's Sin: Strategies to Win VAT Disputes Through Irrefutable Proof of Goods and Cash Flow

Tax Court Appeal Decision | PPN | Fully Granted

PUT-000985.16/2024/PP/M.XXA Year 2024

Total Victory at Tax Court: Shareholder Loans Spared from Fictitious VAT Base Correction by DGT

Decision

May 15, 2026 • Taxindo Prime Consulting

Total Victory at Tax Court: Shareholder Loans Spared from Fictitious VAT Base Correction by DGT

Tax Court Appeal Decision | PPN | Fully Granted

PUT-010130.16/2021/PP/M.IVB Year 2025

EPC Project VAT Dispute: Why KKKS Masterlist Facilities Should Not Be Ignored in Tax Corrections?

Decision

May 15, 2026 • Taxindo Prime Consulting

EPC Project VAT Dispute: Why KKKS Masterlist Facilities Should Not Be Ignored in Tax Corrections?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-000986.16/2024/PP/M.XXA Year 2024

Decision

May 15, 2026 • Taxindo Prime Consulting

Counterparty Failed to Report VAT Return, Is the Buyer's Input Tax Forfeited? Check the CJO Decision!

Tax Court Appeal Decision | PPN | Fully Granted

PUT-000987.16/2024/PP/M.XXA Year 2024

Victory for Taxpayers! "Buy 2 Get 1" Distributor Promos Are Not Subject to VAT on Free Goods for Manufacturers

Decision

May 15, 2026 • Taxindo Prime Consulting

Victory for Taxpayers! "Buy 2 Get 1" Distributor Promos Are Not Subject to VAT on Free Goods for Manufacturers

Tax Court Appeal Decision | PPN | Fully Granted

PUT-001023.16/2024/PP/M.XIB Year 2024

The "Buy 2 Get 1" Dispute: Why Distributor Promotion Claims Are Not VAT Objects for Free Gifts for Producers?

Decision

May 15, 2026 • Taxindo Prime Consulting

The "Buy 2 Get 1" Dispute: Why Distributor Promotion Claims Are Not VAT Objects for Free Gifts for Producers?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-001035.16/2024/PP/M. XIB Year 2024

The Tax Shared Service Trap: Failure to Prove Benefit Results in Rp26 Million Input VAT Denial for PT AB by the Tax Court

Decision

May 15, 2026 • Taxindo Prime Consulting

The Tax Shared Service Trap: Failure to Prove Benefit Results in Rp26 Million Input VAT Denial for PT AB by the Tax Court

Tax Court Appeal Decision | PPN | To Reject the Appeal/ Lawsuit

PUT-009751.16/2023/PP/M.XIB Year 2025

A Major Win in Tax Court: Why Distributor Promotion Claims Are Not Deemed Supplies Subject to VAT?

Decision

May 15, 2026 • Taxindo Prime Consulting

A Major Win in Tax Court: Why Distributor Promotion Claims Are Not Deemed Supplies Subject to VAT?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-001029.16/2024/PP/M.XIB Year 2024

VAT Risk Alert! Are "Buy 2 Get 1" Programs via Distributors Considered Taxable Free Gifts?

Decision

May 15, 2026 • Taxindo Prime Consulting

VAT Risk Alert! Are "Buy 2 Get 1" Programs via Distributors Considered Taxable Free Gifts?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-001037.16/2024/PP/M. XIB Year 2024

Is a Distributor's "Buy 2 Get 1" Promo Subject to VAT for the Principal? Check the Legal Facts!

Decision

May 15, 2026 • Taxindo Prime Consulting

Is a Distributor's "Buy 2 Get 1" Promo Subject to VAT for the Principal? Check the Legal Facts!

Tax Court Appeal Decision | PPN | Fully Granted

PUT-001039.16/2024/PP/M.XIB Year 2024

A Landslide Victory at the Tax Court: How PT API Successfully Overturned Multi-Billion Rupiah Equalization Corrections

Decision

May 15, 2026 • Taxindo Prime Consulting

A Landslide Victory at the Tax Court: How PT API Successfully Overturned Multi-Billion Rupiah Equalization Corrections

Tax Court Appeal Decision | PPN | Fully Granted

PUT-001040.16/2024/PP/M.XIB Year 2024

Decision

May 15, 2026 • Taxindo Prime Consulting

Must-Know for Taxpayers: When Can an Administrative Tax Letter Be Sued? Study on the Rejected PT JBE Decision

Tax Court Appeal Decision |

PUT-008650.99/2024/PP/M.VIIIA Year 2025

Snared by Driver Meal Costs: Tax Court Partially Grants Corporate Income Tax Appeal, Reaffirming Non-Deductible Nature Rules

Decision

May 15, 2026 • Taxindo Prime Consulting

Snared by Driver Meal Costs: Tax Court Partially Grants Corporate Income Tax Appeal, Reaffirming Non-Deductible Nature Rules

Tax Court Appeal Decision | Annual Corporate Income Tax | Partially Granted

PUT-004897.15/2021/PP/M.IIB Year 2025

Stumbling on the DGT Form Rule: Foreign Expenses Hit by 20% WHT Despite Tax Treaty (Case Study of PT AA)

Decision

May 15, 2026 • Taxindo Prime Consulting

Stumbling on the DGT Form Rule: Foreign Expenses Hit by 20% WHT Despite Tax Treaty (Case Study of PT AA)

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | Partially Granted

PUT-003061.13/2024/PP/M.IA Year 2025

The Constructive Dividend Trap Crumbles: PT GTI Wins, Trillions of Rupiah in PPh Article 26 Adjustments Largely Annulled!

Decision

May 15, 2026 • Taxindo Prime Consulting

The Constructive Dividend Trap Crumbles: PT GTI Wins, Trillions of Rupiah in PPh Article 26 Adjustments Largely Annulled!

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | Partially Granted

PUT-002121.13/2023/PP/M.VIIIA Year 2025

Landslide Victory! How Money Flow Saved PT TR from Billions in COGS Corrections

Decision

May 15, 2026 • Taxindo Prime Consulting

Landslide Victory! How Money Flow Saved PT TR from Billions in COGS Corrections

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-001064.15/2020/PP/M.IIIA Year 2022

Forest Production Report Is Not Proof of Sale: Taxpayer Wins IDR 56 Billion VAT Tax Base Dispute with HTIDP Evidence

Decision

May 15, 2026 • Taxindo Prime Consulting

Forest Production Report Is Not Proof of Sale: Taxpayer Wins IDR 56 Billion VAT Tax Base Dispute with HTIDP Evidence

Tax Court Appeal Decision | PPN | Partially Granted

PUT-001989.16/2024/PP/M.IIIA Year 2025

Tax Court Win! Tax Corrections Based on Estimation Data Overturned by Judges

Decision

May 15, 2026 • Taxindo Prime Consulting

Tax Court Win! Tax Corrections Based on Estimation Data Overturned by Judges

Tax Court Appeal Decision | PPN | Fully Granted

PUT-001543.16/2019/PP/M.IIIA Year 2020

Financial Distress is Not a Valid Excuse to Waive Tax Penalties? Critical Lessons from PT IMS Lawsuit

Decision

May 15, 2026 • Taxindo Prime Consulting

Financial Distress is Not a Valid Excuse to Waive Tax Penalties? Critical Lessons from PT IMS Lawsuit

Tax Court Lawsuit Decision | KUP | To Reject the Appeal/ Lawsuit

PUT-001608.99/2021/PP/M.IIIA Year 2022

Tax Assessment Letter Worth Billions Completely Cancelled! Key to Taxpayer Victory in Forestry Sector: Production Volume is Not Proof of Sales

Decision

May 15, 2026 • Taxindo Prime Consulting

Tax Assessment Letter Worth Billions Completely Cancelled! Key to Taxpayer Victory in Forestry Sector: Production Volume is Not Proof of Sales

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-001987.15/2024/PP/M.IIIA Year 2025

Car Dealers Are Not Retailers? Beware of Incomplete Tax Invoice Penalties!

Decision

May 15, 2026 • Taxindo Prime Consulting

Car Dealers Are Not Retailers? Beware of Incomplete Tax Invoice Penalties!

Tax Court Lawsuit Decision | KUP | To Reject the Appeal/ Lawsuit

PUT-001609.99/2021/PP/M.IIIA Tahun 2022

A Total Loss for the Taxpayer! Without Work Reports, Billion-Rupiah Service Fees Are Annulled by Tax Judges

Decision

May 15, 2026 • Taxindo Prime Consulting

A Total Loss for the Taxpayer! Without Work Reports, Billion-Rupiah Service Fees Are Annulled by Tax Judges

Tax Court Appeal Decision | Annual Corporate Income Tax | To Reject the Appeal/ Lawsuit

PUT-001471.15/2022/PP/M.IIIB Year 2024

Original BC 2.7 Documents Destroyed by Fire? How PT TI Won a VAT Dispute Through Material Evidence at the Tax Court

Decision

May 15, 2026 • Taxindo Prime Consulting

Original BC 2.7 Documents Destroyed by Fire? How PT TI Won a VAT Dispute Through Material Evidence at the Tax Court

Tax Court Appeal Decision | PPN | Fully Granted

PUT-001765.16/2019/PP/M.IIIA Year 2020

Failed the Procedural Test! Why a Taxpayer’s Lawsuit Against Property Tax Asset Seizure was Denied by the Tax Court?

Decision

May 15, 2026 • Taxindo Prime Consulting

Failed the Procedural Test! Why a Taxpayer’s Lawsuit Against Property Tax Asset Seizure was Denied by the Tax Court?

Tax Court Appeal Decision | To Reject the Appeal/ Lawsuit

PUT-001567.992022PPM.IVB Year 2025

Original Documents Destroyed by Fire, Can VAT Non-Collection Facilities Still Be Claimed? Lessons from PT TI's Victory in Tax Court

Decision

May 15, 2026 • Taxindo Prime Consulting

Original Documents Destroyed by Fire, Can VAT Non-Collection Facilities Still Be Claimed? Lessons from PT TI's Victory in Tax Court

Tax Court Appeal Decision | PPN | Fully Granted

PUT-001764.16/2019/PP/M.IIIA Year 2020

Appeal Victory: Missing Tax Invoice Data in DGT System Does Not Automatically Void Your Tax Credit Rights!

Decision

May 15, 2026 • Taxindo Prime Consulting

Appeal Victory: Missing Tax Invoice Data in DGT System Does Not Automatically Void Your Tax Credit Rights!

Tax Court Appeal Decision | PPN | Fully Granted

PUT-001768.16/2019/PP/M.IIIA Year 2020

PPh Article 26 Loss: DJP Fails to Reclassify Global Network Service Fees as Royalty and Deemed Dividend

Decision

May 15, 2026 • Taxindo Prime Consulting

PPh Article 26 Loss: DJP Fails to Reclassify Global Network Service Fees as Royalty and Deemed Dividend

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | Fully Granted

PUT-001257.13/2024/PP/M.VA Year 2025

Total Loss at Tax Court: DGT Fails to Sustain WHT Article 26 Due to Flawed Transfer Pricing Secondary Adjustment

Decision

May 15, 2026 • Taxindo Prime Consulting

Total Loss at Tax Court: DGT Fails to Sustain WHT Article 26 Due to Flawed Transfer Pricing Secondary Adjustment

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | Fully Granted

PUT-001253.13/2024/PP/M.VA Year 2025

Winning in Tax Court: BC 2.7 Form is Not the Only Determinant for Bonded Zone VAT Facilities

Decision

May 15, 2026 • Taxindo Prime Consulting

Winning in Tax Court: BC 2.7 Form is Not the Only Determinant for Bonded Zone VAT Facilities

Tax Court Appeal Decision | PPN | Partially Granted

PUT-001771.16/2019/PP/M.IIIA Year 2020

BC 2.7 Documents Destroyed by Fire? PT TI’s Strategy to Win Bonded Zone VAT Disputes Through Material Evidence

Decision

May 15, 2026 • Taxindo Prime Consulting

BC 2.7 Documents Destroyed by Fire? PT TI’s Strategy to Win Bonded Zone VAT Disputes Through Material Evidence

Tax Court Appeal Decision | PPN | Partially Granted

PUT-001774.16/2019/PP/M.IIIA Year 2020

Cash Inflow is Not Always Sales! The Critical Lesson from PT ST's VAT Case: The Rp3.8 Billion VAT Correction Totally Annulled at the Tax Court

Decision

May 15, 2026 • Taxindo Prime Consulting

Cash Inflow is Not Always Sales! The Critical Lesson from PT ST's VAT Case: The Rp3.8 Billion VAT Correction Totally Annulled at the Tax Court

Tax Court Appeal Decision | PPN | Fully Granted

PUT-003025.16/2024/PP/M.XA Year 2025

Winning Against Export Adjustments: The Critical Role of PEB and Logistics Documentation Alignment

Decision

May 15, 2026 • Taxindo Prime Consulting

Winning Against Export Adjustments: The Critical Role of PEB and Logistics Documentation Alignment

Tax Court Appeal Decision | PPN | Partially Granted

PUT-001773.16/2019/PP/M.IIIA Year 2020

Taxpayer Wins Against Monthly VAT Correction of IDR 3.8 Billion: When the Tax Authority's Account Receivable Analysis is Deemed Non-Supply by the Judges

Decision

May 15, 2026 • Taxindo Prime Consulting

Taxpayer Wins Against Monthly VAT Correction of IDR 3.8 Billion: When the Tax Authority's Account Receivable Analysis is Deemed Non-Supply by the Judges

Tax Court Appeal Decision | PPN | Fully Granted

PUT-003023.16/2024/PP/M.XA Year 2025

Winning Transfer Pricing Disputes: Why Multiple Year Data Outperforms Single Year Analysis?

Decision

May 15, 2026 • Taxindo Prime Consulting

Winning Transfer Pricing Disputes: Why Multiple Year Data Outperforms Single Year Analysis?

Tax Court Appeal Decision | Annual Corporate Income Tax | Partially Granted

PUT-001541.15/2019/PP/M.IIIA Year 2020

Intercompany Service Fees Rejected! Tax Court Lesson: Formal Documentation Is Not Enough for Judges

Decision

May 15, 2026 • Taxindo Prime Consulting

Intercompany Service Fees Rejected! Tax Court Lesson: Formal Documentation Is Not Enough for Judges

Tax Court Appeal Decision | Annual Corporate Income Tax | Partially Granted

PUT-013714.15/2021/PP/M.IVB Year 2025

Challenging Reverse Charge VAT Correction on Manpower Cost: How Valid Tax Payment Slips Became the Key to Victory in Tax Court

Decision

May 13, 2026 • Taxindo Prime Consulting

Challenging Reverse Charge VAT Correction on Manpower Cost: How Valid Tax Payment Slips Became the Key to Victory in Tax Court

Tax Court Appeal Decision | PPN | Fully Granted

PUT-014720.16/2020/PP/M.XIA Year 2025

Lawsuit Won! e-Faktur System Errors Shield Taxpayers from Unfair Administrative Fines

Decision

May 13, 2026 • Taxindo Prime Consulting

Lawsuit Won! e-Faktur System Errors Shield Taxpayers from Unfair Administrative Fines

Tax Court Lawsuit Decision | PPN | Fully Granted

PUT-009661.99/2019/PP/M.IIIA Year 2020

Decision

May 13, 2026 • Taxindo Prime Consulting

Tax Court Decision Typo! PPh 26 Tax Base on PT GTS Royalty Drastically Rises from IDR 2.6 Billion to IDR 14.4 Billion After Correction

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | Fully Granted

PUTP1-012356.13/2023/PP/M.XB Year 2025

Caution on Input VAT Credit! Tax Court Rejects PT SCI Appeal Due to Insufficient Transaction Evidence

Decision

May 13, 2026 • Taxindo Prime Consulting

Caution on Input VAT Credit! Tax Court Rejects PT SCI Appeal Due to Insufficient Transaction Evidence

Tax Court Appeal Decision | PPN | To Reject the Appeal/ Lawsuit

PUT-011716.162022PPM.XVIIIA Year 2025

How PT KMP Proved Flow of Goods Through Government Contracts Despite Supplier Non-Compliance

Decision

May 13, 2026 • Taxindo Prime Consulting

How PT KMP Proved Flow of Goods Through Government Contracts Despite Supplier Non-Compliance

Tax Court Appeal Decision | Annual Corporate Income Tax | Partially Granted

PUT-013408.15/2021/PP/M.IIB for 2025

Winning the Article 26 Tax Dispute: Taxpayer Strategy to Overturn Reinsurance Adjustment Based on Robust Evidence and Tax Treaty Power

Decision

May 13, 2026 • Taxindo Prime Consulting

Winning the Article 26 Tax Dispute: Taxpayer Strategy to Overturn Reinsurance Adjustment Based on Robust Evidence and Tax Treaty Power

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | Fully Granted

PUT-010780.13/2019/PP/M.XVIIIB Year 2025

Sequential Losses Trigger Tax Correction: Why Financial Segmentation is Decisive in Tax Court?

Decision

May 13, 2026 • Taxindo Prime Consulting

Sequential Losses Trigger Tax Correction: Why Financial Segmentation is Decisive in Tax Court?

Tax Court Appeal Decision | Annual Corporate Income Tax | Partially Granted

PUT-012152.15/2022/PP/M.XB Year 2024

Strategic Approaches to Handling Transfer Pricing Adjustments: Lessons from PT CI’s Comparable Selection and Profit Segmentation Dispute

Decision

May 13, 2026 • Taxindo Prime Consulting

Strategic Approaches to Handling Transfer Pricing Adjustments: Lessons from PT CI’s Comparable Selection and Profit Segmentation Dispute

Tax Court Appeal Decision | Annual Corporate Income Tax | Partially Granted

PUT-011655.15/2020/PP/M.VIA Year 2024

Tax Sampling Warning! Lessons from the AJMI Case: How Audit Extrapolations Can Be Partially Overturned by Judges?

Decision

May 13, 2026 • Taxindo Prime Consulting

Tax Sampling Warning! Lessons from the AJMI Case: How Audit Extrapolations Can Be Partially Overturned by Judges?

Tax Court Appeal Decision | PPN | Partially Granted

PUT-013058.16/2022/PP/M.XIIA for 2025

Strategies in Facing Related-Party Profit Adjustments: Lessons from PT PSK’s Partial Victory in Transfer Pricing Methodology Dispute

Decision

May 13, 2026 • Taxindo Prime Consulting

Strategies in Facing Related-Party Profit Adjustments: Lessons from PT PSK’s Partial Victory in Transfer Pricing Methodology Dispute

Tax Court Appeal Decision | Annual Corporate Income Tax | Partially Granted

PUT-011089.15/2022/PP/M.XIB Year 2024

Constructive Dividend Corrections Collapsed in Tax Court: Why Primary Adjustment Dominance Decides the Fate of Article 26 Income Tax?

Decision

May 13, 2026 • Taxindo Prime Consulting

Constructive Dividend Corrections Collapsed in Tax Court: Why Primary Adjustment Dominance Decides the Fate of Article 26 Income Tax?

Tax Court Appeal Decision | Income Tax Article 26 (Non-Final) | Fully Granted

PUT-009434.13/2024/PP/M.IB for 2025

Taxpayer Wins Against IDR 768 Million VAT Correction! Tax Court Panel Cancels Correction Solely Due to E-Faktur System Error [(PUT-012308.16/2022/PP/M.XVIIIB Tahun 2025)]

Decision

May 13, 2026 • Taxindo Prime Consulting

Taxpayer Wins Against IDR 768 Million VAT Correction! Tax Court Panel Cancels Correction Solely Due to E-Faktur System Error [(PUT-012308.16/2022/PP/M.XVIIIB Tahun 2025)]

Tax Court Appeal Decision | PPN | Fully Granted

PUT-012308.16/2022/PP/M.XVIIIB Year 2025

Why ICIS Data Isn't Enough? PT MCPI’s Hard Lesson in Defending the CUP Method at the Tax Court

Decision

May 13, 2026 • Taxindo Prime Consulting

Why ICIS Data Isn't Enough? PT MCPI’s Hard Lesson in Defending the CUP Method at the Tax Court

Tax Court Appeal Decision | Annual Corporate Income Tax | To Reject the Appeal/ Lawsuit

PUT-006619.15/2023/PP/M.XIIA for 2025

Successfully Separated Investment and Premium Costs, Insurance Company Annuls Hundreds of Billions in Proportional Cost Correction

Decision

May 13, 2026 • Taxindo Prime Consulting

Successfully Separated Investment and Premium Costs, Insurance Company Annuls Hundreds of Billions in Proportional Cost Correction

Tax Court Appeal Decision | Annual Corporate Income Tax | Partially Granted

PUT-012530.15/2019/PP/M.XVIIIB Year 2025

Judges Rule Toll Processing is Not Subject to Article 23 Withholding Tax as Contract Manufacturing Without Client Specifications.

Decision

May 13, 2026 • Taxindo Prime Consulting

Judges Rule Toll Processing is Not Subject to Article 23 Withholding Tax as Contract Manufacturing Without Client Specifications.

Tax Court Appeal Decision | Income Tax Article 23 (Non-Final) Fully Granted

PUT-009427.12/2024/PP/M.IB for 2025

Reclassification of Plasma Management Funding as Taxable Services: Consistency Test of Input Tax Credit and its Implication for the VAT Tax Base

Decision

May 13, 2026 • Taxindo Prime Consulting

Reclassification of Plasma Management Funding as Taxable Services: Consistency Test of Input Tax Credit and its Implication for the VAT Tax Base

Tax Court Appeal Decision | PPN | To Reject the Appeal/ Lawsuit

PUT-011827.16/2024/PP/M.XVIA Year 2025

The VAT Trap Behind the Palm Oil Plasma Working Capital Scheme: Why Did the Tax Court Reject PT KMB's Appeal?

Decision

May 13, 2026 • Taxindo Prime Consulting

The VAT Trap Behind the Palm Oil Plasma Working Capital Scheme: Why Did the Tax Court Reject PT KMB's Appeal?

Tax Court Appeal Decision | PPN | To Reject the Appeal/ Lawsuit

PUT-011818.16/2024/PP/M.XVIA Year 2025

The Domino Effect of Transfer Pricing Adjustments: When VAT is Entangled in Related Party Transactions

Decision

May 13, 2026 • Taxindo Prime Consulting

The Domino Effect of Transfer Pricing Adjustments: When VAT is Entangled in Related Party Transactions

Tax Court Appeal Decision | PPN | To Reject the Appeal/ Lawsuit

PUT-009411.16/2024/PP/M.IB for 2025

Broken Machinery Becomes a Dispute: PT ST’s Strategy in Winning Asset Write-Off Claims at the Tax Court.

Decision

May 13, 2026 • Taxindo Prime Consulting

Broken Machinery Becomes a Dispute: PT ST’s Strategy in Winning Asset Write-Off Claims at the Tax Court.

Tax Court Appeal Decision | Annual Corporate Income Tax | Partially Granted

PUT-003028.15/2024/PP/M.XA for 2025

Beware! Failure to Segregate Services and Goods, Multi-Billion WHT 23 Correction Confirmed, Only a Small Portion Granted by the Tax Court

Decision

May 13, 2026 • Taxindo Prime Consulting

Beware! Failure to Segregate Services and Goods, Multi-Billion WHT 23 Correction Confirmed, Only a Small Portion Granted by the Tax Court

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | Partially Granted

PUT-011389.12-2019-PP-M.XVIIIB Year 2025

The PPh Article 21 Equalization Trap: Manufacturing Taxpayer Wins Appeal Against Double Counting Correction on Production Costs

Decision

May 13, 2026 • Taxindo Prime Consulting

The PPh Article 21 Equalization Trap: Manufacturing Taxpayer Wins Appeal Against Double Counting Correction on Production Costs

Tax Court Appeal Decision | Income Tax Article 21 (Non-Final) | Fully Granted

PUT-011234.10/2022/PP/M.XVB Year 2025

Strategies to Counter Equalization Adjustments: How PT EMLI Successfully Challenged Billions in Article 23 Income Tax Assessments at the Tax Court?

Decision

May 13, 2026 • Taxindo Prime Consulting

Strategies to Counter Equalization Adjustments: How PT EMLI Successfully Challenged Billions in Article 23 Income Tax Assessments at the Tax Court?

Tax Court Appeal Decision | Income Tax Article 23 (Non-Final) Partially Granted

PUT-013450.12/2020/PP/M.IIA for 2025

Non-Taxable Object! Why Port Services from PT Pelindo Successfully Overturned PT ELI’s Tax Correction at the Tax Court?

Decision

May 13, 2026 • Taxindo Prime Consulting

Non-Taxable Object! Why Port Services from PT Pelindo Successfully Overturned PT ELI’s Tax Correction at the Tax Court?

Tax Court Appeal Decision | Income Tax Article 23 (Non-Final) Fully Granted

PUT-013449.12/2020/PP/M.IIA for 2025

Deceased Debtors and Flawed Nominative Lists: How PT BM Secured a Partial Victory in Tax Court?

Decision

May 13, 2026 • Taxindo Prime Consulting

Deceased Debtors and Flawed Nominative Lists: How PT BM Secured a Partial Victory in Tax Court?

Tax Court Appeal Decision | Annual Corporate Income Tax | Partially Granted

PUT-013393.15/2020/PP/M.IIA for 2025

Decision

May 13, 2026 • Taxindo Prime Consulting

Winning the Article 26 Tax Dispute: Taxpayer Strategy to Overturn Reinsurance Adjustment Based on Robust Evidence and Tax Treaty Power

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | Fully Granted

PUT-010780.13/2019/PP/M.XVIIIB Year 2025

Profits Below Benchmark? Taxpayer's Defensive Strategies in TNMM Arm's Length Testing at the Tax Court

Decision

May 13, 2026 • Taxindo Prime Consulting

Profits Below Benchmark? Taxpayer's Defensive Strategies in TNMM Arm's Length Testing at the Tax Court

Tax Court Appeal Decision | Annual Corporate Income Tax | Partially Granted

PUT-013333.15/2019/PP/M.IIB for 2025

Total Loss! DJP Not Entitled to Correct PPh Article 23 Based Solely on Deemed Interest Expense on Shareholder Loans (PUT-009197.12/2023/PP/M.XIIIA Tahun 2025)

Decision

May 13, 2026 • Taxindo Prime Consulting

Total Loss! DJP Not Entitled to Correct PPh Article 23 Based Solely on Deemed Interest Expense on Shareholder Loans (PUT-009197.12/2023/PP/M.XIIIA Tahun 2025)

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | Fully Granted

PUT-009197.12/2023/PP/M.XIIIA Year 2025

Winning the Tax Appeal: How PT II Proven Management Fees Were Not Deemed Dividends

Decision

May 13, 2026 • Taxindo Prime Consulting

Winning the Tax Appeal: How PT II Proven Management Fees Were Not Deemed Dividends

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | Fully Granted

PUT-014808.13/2019/PP/M.IVB Year 2024

Tax Alert! Not Every Credit Entry in Your Personal Bank Account is Taxable Business Revenue.

Decision

May 13, 2026 • Taxindo Prime Consulting

Tax Alert! Not Every Credit Entry in Your Personal Bank Account is Taxable Business Revenue.

Tax Court Appeal Decision | Annual Individual Income Tax | Partially Granted

PUT-013244.14/2022/PP/M.XXB for 2025

IDR 1.1 Billion VAT Correction Overturned! Tax Court Affirms DJP Must Prove Transaction Substance, Not Just Reconciliation Differences

Decision

May 13, 2026 • Taxindo Prime Consulting

IDR 1.1 Billion VAT Correction Overturned! Tax Court Affirms DJP Must Prove Transaction Substance, Not Just Reconciliation Differences

Tax Court Appeal Decision | PPN | Fully Granted

PUT-008404.16/2023/PP/M.XIIIA Year 2025

Taxpayers Don't Need to Pay Twice! Tax Court Overturns VAT Reclassification on Transactions with BUT C

Decision

May 13, 2026 • Taxindo Prime Consulting

Taxpayers Don't Need to Pay Twice! Tax Court Overturns VAT Reclassification on Transactions with BUT C

Tax Court Appeal Decision | PPN | Fully Granted

PUT-014885.16/2019/PP/M.IVB Year 2024

Decision

May 13, 2026 • Taxindo Prime Consulting

Taxpayer Funds Withheld Post-Decision: Why Was Interest Compensation Denied Despite the Cancellation of the Tax Assessment Letter? (PUT-006329.99/2024/PP/M.XVA Tahun 2025)

Tax Court Appeal Decision | To Reject the Appeal/ Lawsuit

PUT-006329.99/2024/PP/M.XVA Year 2025

Strategies for Winning Transfer Pricing Disputes: Why Are Multi-Year Data and Working Capital Adjustments Key in Tax Court?

Decision

May 13, 2026 • Taxindo Prime Consulting

Strategies for Winning Transfer Pricing Disputes: Why Are Multi-Year Data and Working Capital Adjustments Key in Tax Court?

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-012937.15/2021/PP/M.XIVA Year 2024

Winning at the Tax Court: Why Selling Yellow-Plated Trucks is Exempt from Article 16D VAT?

Decision

May 13, 2026 • Taxindo Prime Consulting

Winning at the Tax Court: Why Selling Yellow-Plated Trucks is Exempt from Article 16D VAT?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-013241.16/2021/PP/M.VIIIB for 2025

Input VAT Remains Valid: Why SSP Administrative Errors Do Not Revoke Taxpayer's Credit Rights?

Decision

May 13, 2026 • Taxindo Prime Consulting

Input VAT Remains Valid: Why SSP Administrative Errors Do Not Revoke Taxpayer's Credit Rights?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-014886.16/2019/PP/M.IVB Year 2024

How PT IGCI Successfully Proven the Benefits of Global Affiliate Fees Despite Facing Fiscal Losses

Decision

May 13, 2026 • Taxindo Prime Consulting

How PT IGCI Successfully Proven the Benefits of Global Affiliate Fees Despite Facing Fiscal Losses

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-013191.15/2019/PP/M.IIA for 2025

Shrimp Export Leads to 2% Penalty: Why Judges Cancelled Tax Fines Over PEB Data Discrepancies?

Decision

May 13, 2026 • Taxindo Prime Consulting

Shrimp Export Leads to 2% Penalty: Why Judges Cancelled Tax Fines Over PEB Data Discrepancies?

Tax Court Lawsuit Decision | PPN | Fully Granted

PUT-009655.99/2019/PP/M.IIIA Year 2020

Decision

May 13, 2026 • Taxindo Prime Consulting

Strategy to Win Royalty Disputes: Why Historical Brand Evidence Outweighs Mere Profitability Assessments?

Tax Court Appeal Decision | Annual Corporate Income Tax | To Reject the Appeal/ Lawsuit

PUT-012952.13/2021/PP/M.XVIB for 2025

Past VAT Compensation Boomerangs: Tax Court Rejects PT. PLI's Appeal Due to Cascading Dispute (PUT-002430.16/2023/PP/M.XXB Tahun 2025)

Decision

May 13, 2026 • Taxindo Prime Consulting

Past VAT Compensation Boomerangs: Tax Court Rejects PT. PLI's Appeal Due to Cascading Dispute (PUT-002430.16/2023/PP/M.XXB Tahun 2025)

Tax Court Appeal Decision | PPN | To Reject the Appeal/ Lawsuit

PUT-002430.16/2023/PP/M.XXB Year 2025

Navigating Luxury Property Tax Disputes: Why Booking Fees Are Not Always Subject to PPnBM?

Decision

May 13, 2026 • Taxindo Prime Consulting

Navigating Luxury Property Tax Disputes: Why Booking Fees Are Not Always Subject to PPnBM?

Tax Court Appeal Decision | PPnBM | Fully Granted

PUT-010182.17/2024/PP/M.XA for 2025

Lawsuit Won! Taxpayer Strategies to Counter Groundless Tax Invoice Fines

Decision

May 13, 2026 • Taxindo Prime Consulting

Lawsuit Won! Taxpayer Strategies to Counter Groundless Tax Invoice Fines

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-009662.99/2019/PP/M.IIIA Year 2020

How PT KUI Proven Economic Benefits of Royalties and Validity of Promotion Costs in Tax Court

Decision

May 13, 2026 • Taxindo Prime Consulting

How PT KUI Proven Economic Benefits of Royalties and Validity of Promotion Costs in Tax Court

Tax Court Appeal Decision | Annual Corporate Income Tax | Partially Granted

PUT-010846.15/2022/PP/M.VIA Year 2024

Decision

May 13, 2026 • Taxindo Prime Consulting

Forgot to Attach DGT-1 Domicile Certificate Avoids 20% Tax! Crucial Lesson from a WHT Article 26 Tax Appeal Decision

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | Partially Granted

PUT-001645.35/2022/PP/M.XIVB Year 2025

Strategies for Handling Operating Expense Corrections: Lessons from PT BLT's Partial Victory

Decision

May 13, 2026 • Taxindo Prime Consulting

Strategies for Handling Operating Expense Corrections: Lessons from PT BLT's Partial Victory

Tax Court Appeal Decision | Annual Corporate Income Tax | Partially Granted

PUT-003219.15/2021/PP/M.XVA Year 2024

PT IR's Article 21 Tax Dispute: Avoiding Double Taxation Caused by Misallocation Between Head Office and Branch Expenses

Decision

May 13, 2026 • Taxindo Prime Consulting

PT IR's Article 21 Tax Dispute: Avoiding Double Taxation Caused by Misallocation Between Head Office and Branch Expenses

Tax Court Appeal Decision | Income Tax Article 21 (Non-Final) | Partially Granted

PUT-012860.10/2022/PP/M.IIA for 2025

Documentation Gaps: Why PT LSI’s Service Fees and Royalties Were Upheld by the Tax Court?

Decision

May 13, 2026 • Taxindo Prime Consulting

Documentation Gaps: Why PT LSI’s Service Fees and Royalties Were Upheld by the Tax Court?

Tax Court Appeal Decision | Annual Corporate Income Tax | Partially Granted

PUT-009590.15/2019/PP/M.XA Year 2024

Blocked by Concrete Evidence: Why a Denim Giant Failed to Defend Royalty and Affiliated Service Fees in Tax Court

Decision

May 13, 2026 • Taxindo Prime Consulting

Blocked by Concrete Evidence: Why a Denim Giant Failed to Defend Royalty and Affiliated Service Fees in Tax Court

Tax Court Appeal Decision | Annual Corporate Income Tax | Partially Granted

PUT-010575.15/2019/PP/M.XA Year 2024

Why External Benchmarks Cannot Be the Sole Basis for Tax Corrections

Decision

May 13, 2026 • Taxindo Prime Consulting

Why External Benchmarks Cannot Be the Sole Basis for Tax Corrections

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-012785.15/2020/PP/M.XIB for 2025

A Definitive Victory for PT FI in Tax Court: Why Robust Transfer Pricing Documentation is the Ultimate Key Against DGT’s Net Income Adjustments?

Decision

May 13, 2026 • Taxindo Prime Consulting

A Definitive Victory for PT FI in Tax Court: Why Robust Transfer Pricing Documentation is the Ultimate Key Against DGT’s Net Income Adjustments?

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-111607.15/2013/PP/M.XVIIIB Year 2019

How PT AAIL Overturned Hundreds of Billions in Joint Cost Adjustments via General Ledger Evidence.

Decision

May 13, 2026 • Taxindo Prime Consulting

How PT AAIL Overturned Hundreds of Billions in Joint Cost Adjustments via General Ledger Evidence.

Tax Court Appeal Decision | Annual Corporate Income Tax | Partially Granted

PUT-012899.15/2019/PP/M.XVIIIB for 2025

Avoiding Double Taxation! How PT IR Won the Article 21 Equalization Dispute Through Validating Branch Office Reporting Locations.

Decision

May 13, 2026 • Taxindo Prime Consulting

Avoiding Double Taxation! How PT IR Won the Article 21 Equalization Dispute Through Validating Branch Office Reporting Locations.

Tax Court Appeal Decision | Income Tax Article 21 (Non-Final) | Partially Granted

PUT-012860.10/2022/PP/M.IIA for 2025

Warning! Minor Typo and Delayed Filing Can Dismiss Your Entire Tax Lawsuit

Decision

May 13, 2026 • Taxindo Prime Consulting

Warning! Minor Typo and Delayed Filing Can Dismiss Your Entire Tax Lawsuit

Tax Court Lawsuit Decision | Tax Dispute Resolution | Inadmissible

PUT-000312.99/2021/PP/M.IIIΑ Year 2022

IDR 21 Billion Purchase Recognized by Judges, but IDR 2 Billion VAT Fails to Be Expensed: A Crucial Lesson from Corporate Income Tax Dispute

Decision

May 13, 2026 • Taxindo Prime Consulting

IDR 21 Billion Purchase Recognized by Judges, but IDR 2 Billion VAT Fails to Be Expensed: A Crucial Lesson from Corporate Income Tax Dispute

Tax Court Appeal Decision | Annual Corporate Income Tax | Partially Granted

PUT-013408.15/2021/PP/M.IIB Year 2025

Tax Penalties Crushing Your Business? CV AM’s Landmark Victory for Equity at the Tax Court

Decision

May 13, 2026 • Taxindo Prime Consulting

Tax Penalties Crushing Your Business? CV AM’s Landmark Victory for Equity at the Tax Court

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-000313.99/2021/PP/M.IIIA Year 2022

Trapped in Reimbursement Schemes: Why is Plasma Plantation Construction Still Subject to VAT?

Decision

May 13, 2026 • Taxindo Prime Consulting

Trapped in Reimbursement Schemes: Why is Plasma Plantation Construction Still Subject to VAT?

Tax Court Appeal Decision | PPN | Partially Granted

PUT-006916.16/2020/PP/M.XVB Year 2024

Administrative Documentation Hurdles: Tax Court Partially Overturns COGS Correction Based on Standard Costs.

Decision

May 13, 2026 • Taxindo Prime Consulting

Administrative Documentation Hurdles: Tax Court Partially Overturns COGS Correction Based on Standard Costs.

Tax Court Appeal Decision | Annual Corporate Income Tax | Partially Granted

PUT-012785.15/2020/PP/M.XIB for 2025

Interest Penalties Revoked! CV AM's Legal Victory Against DGT Regarding Loss Compensation Rules Post-Tax Amnesty

Decision

May 13, 2026 • Taxindo Prime Consulting

Interest Penalties Revoked! CV AM's Legal Victory Against DGT Regarding Loss Compensation Rules Post-Tax Amnesty

Tax Court Lawsuit Decision | Tax Dispute Resolution | Fully Granted

PUT-000314.99/2021/PP/M.IIIA Year 2022

Strategies for Addressing the Reclassification of Affiliate Expenses into Dividends: PT OI's Absolute Victory in a VAT Dispute

Decision

May 13, 2026 • Taxindo Prime Consulting

Strategies for Addressing the Reclassification of Affiliate Expenses into Dividends: PT OI's Absolute Victory in a VAT Dispute

Tax Court Appeal Decision | PPN | Fully Granted

PUT-000303.16/2023/PP/M.VIIIA Year 2024

Decision

May 13, 2026 • Taxindo Prime Consulting

The Tax Amnesty Trap Haunts Corporate VAT Expenses: Tax Court Decision Underscores Prohibition on SPT Amendments!

Tax Court Appeal Decision | Annual Corporate Income Tax | Partially Granted

PUT-013268.15/2021/PP/M.IVB Year 2025

Bukti Bahwa Error pada Sistem e-Faktur Tidak Boleh Menghilangkan Hak Kredit Pajak Anda

Decision

May 13, 2026 • Taxindo Prime Consulting

Bukti Bahwa Error pada Sistem e-Faktur Tidak Boleh Menghilangkan Hak Kredit Pajak Anda

Tax Court Appeal Decision | PPN | Fully Granted

PUT-012722.16/2022/PP/M.XVIIIB for 2025

Lawsuit Denied! Administrative Oversight in Tax Invoices Still Leads to Penalties: Vital Lessons from the CV LS Case for Taxpayers

Decision

May 12, 2026 • Taxindo Prime Consulting

Lawsuit Denied! Administrative Oversight in Tax Invoices Still Leads to Penalties: Vital Lessons from the CV LS Case for Taxpayers

Tax Court Lawsuit Decision | KUP | To Reject the Appeal/ Lawsuit

PUT-006619.99/2024/PP/M.XIVA for 2025

Intercompany Ties Exposed! Why PT GSI’s TNMM-Based TP Doc Was Rejected by the Tax Court?

Decision

May 12, 2026 • Taxindo Prime Consulting

Intercompany Ties Exposed! Why PT GSI’s TNMM-Based TP Doc Was Rejected by the Tax Court?

Tax Court Appeal Decision | Annual Corporate Income Tax | To Reject the Appeal/ Lawsuit

PUT-005179.15/2022/PP/M.XIB Year 2024

Tax Court Overturns Deemed Dividend Correction: A Victory for PT TRUT on Affiliate Management Fees

Decision

May 12, 2026 • Taxindo Prime Consulting

Tax Court Overturns Deemed Dividend Correction: A Victory for PT TRUT on Affiliate Management Fees

Tax Court Appeal Decision | Income Tax Article 23 (Non-Final) Fully Granted

PUT-007345.12/2024/PP/M.XIIB for 2025

Failure to Prove Non-Object Components, PT OI Faces Full Correction on Final Income Tax

Decision

May 12, 2026 • Taxindo Prime Consulting

Failure to Prove Non-Object Components, PT OI Faces Full Correction on Final Income Tax

Tax Court Appeal Decision | Income Tax Article 4 Paragraph 2 (Final) | To Reject the Appeal/ Lawsuit

PUT-014468.25/2022/PP/M.VIIIA Year 2024

Failed to Prove PPh Article 23 Withholding: Taxpayer Bears the Brunt of Correction and Loses Appeal in Tax Court!

Decision

May 12, 2026 • Taxindo Prime Consulting

Failed to Prove PPh Article 23 Withholding: Taxpayer Bears the Brunt of Correction and Loses Appeal in Tax Court!

Tax Court Appeal Decision | Income Tax Article 23 (Non-Final) To Reject the Appeal/ Lawsuit

PUT-009199.12/2023/PP/M.XIIIA Year 2025

Bagaimana Dokumentasi Pembelian yang Akurat Membatalkan Koreksi HPP Jutaan Dolar

Decision

May 12, 2026 • Taxindo Prime Consulting

Bagaimana Dokumentasi Pembelian yang Akurat Membatalkan Koreksi HPP Jutaan Dolar

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-007318.15/2020/PP/M.IVB for 2025

Beware of Tax Equalization! Without Concrete Evidence, Non-Object Claims for Final Income Tax are Instantly Rejected

Decision

May 12, 2026 • Taxindo Prime Consulting

Beware of Tax Equalization! Without Concrete Evidence, Non-Object Claims for Final Income Tax are Instantly Rejected

Tax Court Appeal Decision | Income Tax Article 4 Paragraph 2 (Final) | To Reject the Appeal/ Lawsuit

PUT-014469.25/2022/PP/M.VIIIA Year 2024

Lost in Corporate Income Tax, Won in WHT Article 23: The Tax Court Rejects Deemed Interest as a Withholding Tax Object

Decision

May 12, 2026 • Taxindo Prime Consulting

Lost in Corporate Income Tax, Won in WHT Article 23: The Tax Court Rejects Deemed Interest as a Withholding Tax Object

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | Fully Granted

PUT-009195.12/2023/PP/M.XIIIA Year 2025

Crude Oil Premium Dispute: Why the Court Overturned Tax Corrections on ICP Price Differentials?

Decision

May 12, 2026 • Taxindo Prime Consulting

Crude Oil Premium Dispute: Why the Court Overturned Tax Corrections on ICP Price Differentials?

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-007291.15/2023/PP/M.XIIIB for 2025

Can a Simple Clerical Error Void Your Tax Credits? PT EI’s Victory in the Tax Court Over Imported Services VAT

Decision

May 12, 2026 • Taxindo Prime Consulting

Can a Simple Clerical Error Void Your Tax Credits? PT EI’s Victory in the Tax Court Over Imported Services VAT

Tax Court Appeal Decision | PPN | Fully Granted

PUT-012684.16/2019/PP/M.IVB Year 2024

Major Victory at Tax Court! PT OI Successfully Overturns Final Income Tax Correction on Oracle Software Licensing

Decision

May 12, 2026 • Taxindo Prime Consulting

Major Victory at Tax Court! PT OI Successfully Overturns Final Income Tax Correction on Oracle Software Licensing

Tax Court Appeal Decision | Income Tax Article 4 Paragraph 2 (Final) | Fully Granted

PUT-014467.25/2022/PP/M.VIIIA Year 2024

How Robust Documentation Overturned Management Fee and Royalty Corrections for PT EMAS

Decision

May 12, 2026 • Taxindo Prime Consulting

How Robust Documentation Overturned Management Fee and Royalty Corrections for PT EMAS

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-007263.15/2024/PP/M.XIVB for 2025

Can Export Services Still Get 0% VAT Without Formal Documents? Here is How the Taxpayer Won in Court!

Decision

May 12, 2026 • Taxindo Prime Consulting

Can Export Services Still Get 0% VAT Without Formal Documents? Here is How the Taxpayer Won in Court!

Tax Court Appeal Decision | PPN | Fully Granted

PUT-009038.16/2023/PP/M.IIB Year 2024

Missing Court Dates, PT DB Loses Billion-Rupiah Tax Dispute Against Indonesian Tax Authority

Decision

May 12, 2026 • Taxindo Prime Consulting

Missing Court Dates, PT DB Loses Billion-Rupiah Tax Dispute Against Indonesian Tax Authority

Tax Court Appeal Decision | PPN | To Reject the Appeal/ Lawsuit

PUT-007247.16/2023/PP/M.VB for 2025

Mathematical Difference is Not Enough: The Key for Taxpayers to Cancel IDR 92 Million VAT Tax Base Correction at the Tax Court [(PUT-008406.16/2023/PP/M.XIIIA Tahun 2025)]

Decision

May 12, 2026 • Taxindo Prime Consulting

Mathematical Difference is Not Enough: The Key for Taxpayers to Cancel IDR 92 Million VAT Tax Base Correction at the Tax Court [(PUT-008406.16/2023/PP/M.XIIIA Tahun 2025)]

Tax Court Appeal Decision | PPN | Fully Granted

PUT-008406.16/2023/PP/M.XIIIA Year 2025

Winning the VAT Penalty Dispute: Why the e-Invoice System Serves as a Taxpayer’s Legal Shield?

Decision

May 12, 2026 • Taxindo Prime Consulting

Winning the VAT Penalty Dispute: Why the e-Invoice System Serves as a Taxpayer’s Legal Shield?

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-013813.99/2019/PP/M.IIA Year 2021

Bank Entry is Not Always Taxable Income: S Wins Lawsuit Against Unjust Final Tax Assessment

Decision

May 12, 2026 • Taxindo Prime Consulting

Bank Entry is Not Always Taxable Income: S Wins Lawsuit Against Unjust Final Tax Assessment

Tax Court Lawsuit Decision | Income Tax Article 4 Paragraph 2 (Final) | Fully Granted

PUT-007215.99/2024/PP/M.XIB for 2025

Incorrectly Filled VAT Payment Slip: Does the Right to Input Tax Credit Automatically Vanish?

Decision

May 12, 2026 • Taxindo Prime Consulting

Incorrectly Filled VAT Payment Slip: Does the Right to Input Tax Credit Automatically Vanish?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-012680.16/2019/PP/M.IVB Year 2024

Landslide Victory! How PT EI Debunked Billion-Rupiah Tax Corrections Based on Unilateral Equalization

Decision

May 12, 2026 • Taxindo Prime Consulting

Landslide Victory! How PT EI Debunked Billion-Rupiah Tax Corrections Based on Unilateral Equalization

Tax Court Appeal Decision | PPN | Fully Granted

PUT-012682.16/2019/PP/M.IVB Year 2024

Warning! Registered Address as a Deciding Factor: Why the Taxpayer's Lawsuit Claiming Ignorance of Tax Assessment Was Rejected?

Decision

May 12, 2026 • Taxindo Prime Consulting

Warning! Registered Address as a Deciding Factor: Why the Taxpayer's Lawsuit Claiming Ignorance of Tax Assessment Was Rejected?

Tax Court Lawsuit Decision | PPN | To Reject the Appeal/ Lawsuit

PUT-007206.99/2024/PP/M.XIB for 2025

Incorrect Vendor Identity on SSP: Does It Automatically Void Your Foreign VAT Input Tax Credit?

Decision

May 12, 2026 • Taxindo Prime Consulting

Incorrect Vendor Identity on SSP: Does It Automatically Void Your Foreign VAT Input Tax Credit?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-012681.16/2019/PP/M.IVB Year 2024

Beware the Receivables Flow Test Trap: Tax Court Annuls IDR 1.3 Billion Revenue Correction by Tax Authority

Decision

May 12, 2026 • Taxindo Prime Consulting

Beware the Receivables Flow Test Trap: Tax Court Annuls IDR 1.3 Billion Revenue Correction by Tax Authority

Tax Court Appeal Decision | Annual Corporate Income Tax | Partially Granted

PUT-008320.15/2023/PP/M.XIIIA Year 2025

Does the Absence of BC 4.0 Documents Nullify Non-Collected VAT Facilities? Crucial Lessons from PT YZI’s Legal Victory

Decision

May 12, 2026 • Taxindo Prime Consulting

Does the Absence of BC 4.0 Documents Nullify Non-Collected VAT Facilities? Crucial Lessons from PT YZI’s Legal Victory

Tax Court Appeal Decision | PPN | Fully Granted

PUT-005744.16/2022/PP/M.XIVB Tahun 2024

Decision

May 12, 2026 • Taxindo Prime Consulting

Does the Absence of BC 4.0 Documents Nullify Non-Collected VAT Facilities? Crucial Lessons from PT YZI’s Legal Victory

Tax Court Appeal Decision | PPN | Fully Granted

PUT-005744.16/2022/PP/M.XIVB Tahun 2024

Taxpayer Setback: PT UMI’s IDR 4.7 Billion Interest Compensation Claim Rejected by Tax Court!

Decision

May 12, 2026 • Taxindo Prime Consulting

Taxpayer Setback: PT UMI’s IDR 4.7 Billion Interest Compensation Claim Rejected by Tax Court!

Tax Court Lawsuit Decision | Annual Corporate Income Tax | To Reject the Appeal/ Lawsuit

PUT-007192.99/2024/PP/M.VA for 2025

Beware of Cash Flow Audits! How Bank Account Discrepancies Become Fatal Tax Corrections

Decision

May 12, 2026 • Taxindo Prime Consulting

Beware of Cash Flow Audits! How Bank Account Discrepancies Become Fatal Tax Corrections

Tax Court Appeal Decision | Annual Corporate Income Tax | To Reject the Appeal/ Lawsuit

PUT-014879.15/2019/PP/M.VIIIA Year 2024

VAT Correction Collapse: Why the Deemed Dividend Status Failed to Nullify the Taxpayer's Input VAT Crediting Right

Decision

May 12, 2026 • Taxindo Prime Consulting

VAT Correction Collapse: Why the Deemed Dividend Status Failed to Nullify the Taxpayer's Input VAT Crediting Right

Tax Court Appeal Decision | PPN | Fully Granted

PUT-007246.16/2024/PP/M.XVA Year 2025

Taxpayer Wins Against DGT: Interest Paid to a Factoring Company is Not Subject to WHT Article 23! The Legal Basis Protecting Your Company

Decision

May 12, 2026 • Taxindo Prime Consulting

Taxpayer Wins Against DGT: Interest Paid to a Factoring Company is Not Subject to WHT Article 23! The Legal Basis Protecting Your Company

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) |

PUT-006704.12/2024/PP/M.XIB Year 2025

When Personal Bank Accounts Trigger Tax Liabilities: Lessons from the S VAT Dispute and the Partial Victory at Tax Court

Decision

May 12, 2026 • Taxindo Prime Consulting

When Personal Bank Accounts Trigger Tax Liabilities: Lessons from the S VAT Dispute and the Partial Victory at Tax Court

Tax Court Lawsuit Decision | PPN | Partially Granted

PUT-006757.99/2024/PP/M.XIB for 2025

Avoiding Double Taxation in Corporate Spin-Offs: PT MAA’s Victory Against Inventory Fiscal Corrections

Decision

May 12, 2026 • Taxindo Prime Consulting

Avoiding Double Taxation in Corporate Spin-Offs: PT MAA’s Victory Against Inventory Fiscal Corrections

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-011162.15/2020/PP/M.IIIA Tahun 2022

Failed to Provide Documents During Audit? Expect Your Tax Lawsuit to Be Rejected by the Court!

Decision

May 12, 2026 • Taxindo Prime Consulting

Failed to Provide Documents During Audit? Expect Your Tax Lawsuit to Be Rejected by the Court!

Tax Court Lawsuit Decision | PPN | To Reject the Appeal/ Lawsuit

PUT-006756.99/2024/PP/M.XIB for 2025

Unpaid Debt Does Not Mean Free Income! Tax Court Overturns Debt Forgiveness Correction Lacking Material Evidence

Decision

May 12, 2026 • Taxindo Prime Consulting

Unpaid Debt Does Not Mean Free Income! Tax Court Overturns Debt Forgiveness Correction Lacking Material Evidence

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-012815.15/2022/PP/M.XIIB Year 2024

Customs Denies 0% Import Duty Claim Based on Internal Memo: Tax Court Favors Importer Over Philippine Document Authenticity

Decision

May 12, 2026 • Taxindo Prime Consulting

Customs Denies 0% Import Duty Claim Based on Internal Memo: Tax Court Favors Importer Over Philippine Document Authenticity

Tax Court Appeal Decision | Import Duty | Fully Granted

PUT-006755.45/2024/PP/M.XVIIB for 2025

Decision

May 12, 2026 • Taxindo Prime Consulting

Regional Tax of IDR 48 Billion Paid Back! Tax Authority Late by 9 Days in Issuing Objection Decision, Verdict Annulled

Tax Court Appeal Decision | BPHTB | Fully Granted

PUT-006309.32/2024/PP/M.XVA Year 2025

Countering VAT Corrections on Foreign Services: Factual Evidence vs. Equalization Estimates

Decision

May 12, 2026 • Taxindo Prime Consulting

Countering VAT Corrections on Foreign Services: Factual Evidence vs. Equalization Estimates

Tax Court Appeal Decision | PPN | Fully Granted

PUT-014881.16/2019/PP/M.IVB Year 2024

Winning a VAT Appeal: Why a Tax Invoice Alone Isn't Enough to Overcome 3M Corrections in Tax Court?

Decision

May 12, 2026 • Taxindo Prime Consulting

Winning a VAT Appeal: Why a Tax Invoice Alone Isn't Enough to Overcome 3M Corrections in Tax Court?

Tax Court Appeal Decision | PPN | Partially Granted

PUT-006754.16/2024/PP/M.IB for 2025

Public Accountant’s Error Causes IDR 20 Billion Tax Correction: The Key to a Taxpayer’s Victory Against Assumptive Cash Flow Testing

Decision

May 12, 2026 • Taxindo Prime Consulting

Public Accountant’s Error Causes IDR 20 Billion Tax Correction: The Key to a Taxpayer’s Victory Against Assumptive Cash Flow Testing

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-005099.15/2021/PP/M.IVB Year 2025

Countering Tax Equalization: Lessons from PT EI’s Victory in the VAT Dispute over Foreign Service Utilization

Decision

May 12, 2026 • Taxindo Prime Consulting

Countering Tax Equalization: Lessons from PT EI’s Victory in the VAT Dispute over Foreign Service Utilization

Tax Court Appeal Decision | PPN | Fully Granted

PUT-014883.16/2019/PP/M.IVB Year 2024

Tax Correction Based on Estimation Overturned in Court: PT JSGI's Victory in Article 26 Income Tax Dispute

Decision

May 12, 2026 • Taxindo Prime Consulting

Tax Correction Based on Estimation Overturned in Court: PT JSGI's Victory in Article 26 Income Tax Dispute

Tax Court Appeal Decision | Income Tax Article 26 (Non-Final) | Fully Granted

PUT-006748.13/2023/PP/M.XA for 2025

A Major Win at the Tax Court! PT EI's Strategy in Proving Management Service Reality and Rebutting Transfer Pricing Corrections

Decision

May 12, 2026 • Taxindo Prime Consulting

A Major Win at the Tax Court! PT EI's Strategy in Proving Management Service Reality and Rebutting Transfer Pricing Corrections

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-013993.15/2020/PP/M.IVB Year 2024

Bonded Zone VAT Dispute: Why Sellers Aren't Responsible for BC 4.0 Documents?

Decision

May 12, 2026 • Taxindo Prime Consulting

Bonded Zone VAT Dispute: Why Sellers Aren't Responsible for BC 4.0 Documents?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-005745.16/2022/PP/M.XIVB Year 2024

Challenging Interest Corrections Without Correlative Adjustment

Decision

May 12, 2026 • Taxindo Prime Consulting

Challenging Interest Corrections Without Correlative Adjustment

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-006747.15/2024/PP/M.VIB for 2025

Renting Company Cars: Can You Credit the Input VAT? Lessons from PT II’s Victory at the Tax Court

Decision

May 12, 2026 • Taxindo Prime Consulting

Renting Company Cars: Can You Credit the Input VAT? Lessons from PT II’s Victory at the Tax Court

Tax Court Appeal Decision | PPN | Fully Granted

PUT-014811.16/2019/PP/M.IVB Year 2024

Taxpayer Defeat! Generic Documentation Fails to Secure Billion-Rupiah Affiliate Service Deductions.

Decision

May 12, 2026 • Taxindo Prime Consulting

Taxpayer Defeat! Generic Documentation Fails to Secure Billion-Rupiah Affiliate Service Deductions.

Tax Court Appeal Decision | Annual Corporate Income Tax | To Reject the Appeal/ Lawsuit

PUT-006747.15/2023/PP/M.XA for 2025

Tens of Billions in BPHTB Corrections Rejected: Is the Minimum NPOP for Plantation Land PBB NJOP?

Decision

May 12, 2026 • Taxindo Prime Consulting

Tens of Billions in BPHTB Corrections Rejected: Is the Minimum NPOP for Plantation Land PBB NJOP?

Tax Court Appeal Decision | BPHTB |

PUT-005048.32/2023/PP/M.XVA Year 2025

Are KITAS Fees and Car Rentals Creditable? Uncovering the Limits of "Direct Connection with Business Activities" in Tax Court.

Decision

May 12, 2026 • Taxindo Prime Consulting

Are KITAS Fees and Car Rentals Creditable? Uncovering the Limits of "Direct Connection with Business Activities" in Tax Court.

Tax Court Appeal Decision | PPN | Fully Granted

PUT-006717.16/2024/PP/M.IB for 2025

Illogical Negative Stock: How Inventory Accounting Overturned Tax Office Revenue and COGS Corrections

Decision

May 12, 2026 • Taxindo Prime Consulting

Illogical Negative Stock: How Inventory Accounting Overturned Tax Office Revenue and COGS Corrections

Tax Court Appeal Decision | Annual Corporate Income Tax | Partially Granted

PUT-010976.15/2021/PP/M.XA Tahun 2024

A Total Victory! How PT II Proved That VAT Reconciliation Corrections Lack Physical Evidence in the Tax Court

Decision

May 12, 2026 • Taxindo Prime Consulting

A Total Victory! How PT II Proved That VAT Reconciliation Corrections Lack Physical Evidence in the Tax Court

Tax Court Appeal Decision | PPN | Fully Granted

PUT-014819.16/2019/PP/M.IVB Year 2024

The Profit-Based Rental Cost Trap: When Final Income Tax Payments Fail to Save Operating Expenses from Positive Fiscal Correction

Decision

May 12, 2026 • Taxindo Prime Consulting

The Profit-Based Rental Cost Trap: When Final Income Tax Payments Fail to Save Operating Expenses from Positive Fiscal Correction

Tax Court Appeal Decision | Annual Corporate Income Tax | To Reject the Appeal/ Lawsuit

PUT-003344.15/2022/PP/M.IVB Year 2025

Does an Overdue Tax Audit Automatically Void the Result? Lessons from the COGS and Operating Expense Dispute of CV BP

Decision

May 12, 2026 • Taxindo Prime Consulting

Does an Overdue Tax Audit Automatically Void the Result? Lessons from the COGS and Operating Expense Dispute of CV BP

Tax Court Lawsuit Decision | Annual Corporate Income Tax | To Reject the Appeal/ Lawsuit

PUT-006666.99/2024/PP/M.XIVA for 2025

The Dangers of Generic Management Fees in Cross-Border Transactions: Lessons from the PT JJ-LCI Tax Court Case

Decision

May 12, 2026 • Taxindo Prime Consulting

The Dangers of Generic Management Fees in Cross-Border Transactions: Lessons from the PT JJ-LCI Tax Court Case

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | Partially Granted

PUT-012246.13/2023/PP/M.XVA Year 2024

Claiming US Residency While Holding a Surabaya ID Card? Why the Foreign Tax Subject Argument Failed in Tax Court!

Decision

May 12, 2026 • Taxindo Prime Consulting

Claiming US Residency While Holding a Surabaya ID Card? Why the Foreign Tax Subject Argument Failed in Tax Court!

Tax Court Lawsuit Decision | Annual Corporate Income Tax | To Reject the Appeal/ Lawsuit

PUT-006665.99/2024/PP/M.XIVA for 2025

Caution! Internal Administrative Delays Can Forfeit Your Tax Appeal Rights: Lessons from the PT SSB Case

Decision

May 12, 2026 • Taxindo Prime Consulting

Caution! Internal Administrative Delays Can Forfeit Your Tax Appeal Rights: Lessons from the PT SSB Case

Tax Court Appeal Decision | Income Tax Article 4 Paragraph 2 (Final) | Inadmissible

PUT-006661.25/2025/PP/M.XIIB for 2025

Decision

May 12, 2026 • Taxindo Prime Consulting

Failure to Prove the DGT Form: Millions of Rupiah Exposed to 20% WHT Article 26! Critical Lessons from the PT AR Appeal Decision

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | Partially Granted

PUT-003064.132024PPM.IA Year 2025

Fatal Error! PT SSB's Tax Appeal Fails as 50% Mandatory Payment Requirement Goes Unmet

Decision

May 12, 2026 • Taxindo Prime Consulting

Fatal Error! PT SSB's Tax Appeal Fails as 50% Mandatory Payment Requirement Goes Unmet

Tax Court Appeal Decision | Annual Corporate Income Tax | Inadmissible

PUT-006660.15/2025/PP/M.XIIB for 2025

Bare Rental vs. PE: Why the Tax Court Overturned PT EI’s Offshore VAT Correction?

Decision

May 12, 2026 • Taxindo Prime Consulting

Bare Rental vs. PE: Why the Tax Court Overturned PT EI’s Offshore VAT Correction?

Tax Court Appeal Decision | PPN | Partially Granted

PUT-012675.16/2019/PP/M.IVB Year 2024

Avoiding Double Taxation: How PT IJF Proved Equalization Errors Due to Double Reporting

Decision

May 12, 2026 • Taxindo Prime Consulting

Avoiding Double Taxation: How PT IJF Proved Equalization Errors Due to Double Reporting

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-010507.15/2023/PP/M.XXA Year 2024

Taxpayer Achieves Total Victory: Rp3.8 Billion VAT Correction Annulled Due to Evidence of Double Copy Paste and Non-Revenue Loans

Decision

May 12, 2026 • Taxindo Prime Consulting

Taxpayer Achieves Total Victory: Rp3.8 Billion VAT Correction Annulled Due to Evidence of Double Copy Paste and Non-Revenue Loans

Tax Court Appeal Decision | PPN | Fully Granted

PUT-003017.16/2024/PP/M.XA Year 2025

A Decisive Victory! PT HLSI Successfully Overturns Billions in VAT Corrections via Real Payment Proof

Decision

May 12, 2026 • Taxindo Prime Consulting

A Decisive Victory! PT HLSI Successfully Overturns Billions in VAT Corrections via Real Payment Proof

Tax Court Appeal Decision | PPN | Fully Granted

PUT-014356.16/2021/PP/M.XVB Year 2024

Passing the Benefit Test: PT JJLI’s Strategy in Defending Regional Service Fees Before the Tax Court.

Decision

May 12, 2026 • Taxindo Prime Consulting

Passing the Benefit Test: PT JJLI’s Strategy in Defending Regional Service Fees Before the Tax Court.

Tax Court Appeal Decision | Annual Corporate Income Tax | Partially Granted

PUT-012244.15/2023/PP/M.XVA Year 2024

Critical Lessons for PT. AA in Proving the Right to P3B Rate and Facing the 20% DJP Correction

Decision

May 12, 2026 • Taxindo Prime Consulting

Critical Lessons for PT. AA in Proving the Right to P3B Rate and Facing the 20% DJP Correction

Tax Court Appeal Decision | Income Tax Article 26 (Non-Final) | Partially Granted

PUT-003063.132024PPM.IA Year 2025

Submarine Projects Free from Article 23 Tax? Why the Tax Court Overturned the PE Status for KT Submarine

Decision

May 12, 2026 • Taxindo Prime Consulting

Submarine Projects Free from Article 23 Tax? Why the Tax Court Overturned the PE Status for KT Submarine

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | Fully Granted

PUT-014547.13/2022/PP/M.XB Year 2024

The Fatal Cost of a Late Click: Why PT SJLP’s Tax Appeal Failed Before It Even Reached the Merits?

Decision

May 12, 2026 • Taxindo Prime Consulting

The Fatal Cost of a Late Click: Why PT SJLP’s Tax Appeal Failed Before It Even Reached the Merits?

Tax Court Appeal Decision | Income Tax Article 4 Paragraph 2 (Final) | Inadmissible

PUT-006647.25/2025/PP/M.VIIIB for 2025

Failure to Prove Excess VAT: Why Was the IDR 7.2 Billion Input Tax Compensation Claim Rejected by the Tax Court?

Decision

May 12, 2026 • Taxindo Prime Consulting

Failure to Prove Excess VAT: Why Was the IDR 7.2 Billion Input Tax Compensation Claim Rejected by the Tax Court?

Tax Court Appeal Decision | PPN | To Reject the Appeal/ Lawsuit

PUT-002431.16/2023/PP/M.XXB Year 2025

Warning! Failing to Challenge Last Year's Tax Audit Results Could Jeopardize Your Current Year's COGS.

Decision

May 12, 2026 • Taxindo Prime Consulting

Warning! Failing to Challenge Last Year's Tax Audit Results Could Jeopardize Your Current Year's COGS.

Tax Court Appeal Decision | Annual Corporate Income Tax | To Reject the Appeal/ Lawsuit

PUT-006646.15/2020/PP/M.XIA for 2025

Beware! VAT Exempt Doesn't Mean Invoice Free: A Costly Lesson from PT. UCS Tax Dispute

Decision

May 12, 2026 • Taxindo Prime Consulting

Beware! VAT Exempt Doesn't Mean Invoice Free: A Costly Lesson from PT. UCS Tax Dispute

Tax Court Lawsuit Decision | PPN | To Reject the Appeal/ Lawsuit

PUT-014790.99/2021/PP/M.VIB Year 2024

Warning! Even if VAT-Exempt, Administrative Negligence in Tax Invoices Still Leads to Substantial Penalties

Decision

May 12, 2026 • Taxindo Prime Consulting

Warning! Even if VAT-Exempt, Administrative Negligence in Tax Invoices Still Leads to Substantial Penalties

Tax Court Lawsuit Decision | PPN | To Reject the Appeal/ Lawsuit

PUT-014789.99/2021/PP/M.VIB Year 2024

Tax Litigation Strategy: How PT U Successfully Cancelled Tax Invoice Fines at the Tax Court

Decision

May 12, 2026 • Taxindo Prime Consulting

Tax Litigation Strategy: How PT U Successfully Cancelled Tax Invoice Fines at the Tax Court

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-014795.99/2021/PP/M.VIB Year 2024

Gross Freight Forwarding Invoices May Be Subject to PPh 23 if Reimbursement Evidence is Not Identical: Lessons from the PT AM Case

Decision

May 12, 2026 • Taxindo Prime Consulting

Gross Freight Forwarding Invoices May Be Subject to PPh 23 if Reimbursement Evidence is Not Identical: Lessons from the PT AM Case

Tax Court Appeal Decision | Income Tax Article 23 (Non-Final) Partially Granted

PUT-006646.12/2023/PP/M.XIIIB for 2025

A Single Day’s Delay Can Forfeit Your Tax Appeal Rights: Lessons from the PT SJLP Article 22 Income Tax Dispute

Decision

May 12, 2026 • Taxindo Prime Consulting

A Single Day’s Delay Can Forfeit Your Tax Appeal Rights: Lessons from the PT SJLP Article 22 Income Tax Dispute

Tax Court Appeal Decision | Income Tax Article 22 (Non-Final) | Inadmissible

PUT-006646.11/2025/PP/M.VIIIB for 2025

Not Revenue, But Loans! How PT GL Won a Billions-Rupiah Cash Flow Dispute in Tax Court

Decision

May 12, 2026 • Taxindo Prime Consulting

Not Revenue, But Loans! How PT GL Won a Billions-Rupiah Cash Flow Dispute in Tax Court

Tax Court Appeal Decision | Annual Corporate Income Tax | Partially Granted

PUT-003288.15/2023/PP/M.VIB Year 2024

Winning the Appeal: How PT MMM Proved that Royalties Are Not Disguised Dividends

Decision

May 12, 2026 • Taxindo Prime Consulting

Winning the Appeal: How PT MMM Proved that Royalties Are Not Disguised Dividends

Tax Court Appeal Decision | Annual Corporate Income Tax | Partially Granted

PUT-003169.15/2022/PP/M.XIIIA Year 2024

A Costly Oversight! Why PT SJLP's Tax Appeal Was Dismissed Without a Merits Review

Decision

May 12, 2026 • Taxindo Prime Consulting

A Costly Oversight! Why PT SJLP's Tax Appeal Was Dismissed Without a Merits Review

Tax Court Appeal Decision | Income Tax Article 22 (Non-Final) | Inadmissible

PUT-006645.11/2025/PP/M.VIIIB for 2025

Tax Authority Defeated! Turnover Extrapolation Without Concrete Evidence Overturned by Tax Court

Decision

May 12, 2026 • Taxindo Prime Consulting

Tax Authority Defeated! Turnover Extrapolation Without Concrete Evidence Overturned by Tax Court

Tax Court Appeal Decision | PPN | Fully Granted

PUT-012674.16/2019/PP/M.IVB Year 2024

Invoices are Not Receipts: Why the Tax Court Overturned Stamp Duty Corrections on Sales Invoices?

Decision

May 12, 2026 • Taxindo Prime Consulting

Invoices are Not Receipts: Why the Tax Court Overturned Stamp Duty Corrections on Sales Invoices?

Tax Court Lawsuit Decision | Fully Granted

PUT-006638.38/2023/PP/M.XIB for 2025

Do Private Schools Pay Property Tax? Why the Court Rejected a Non-Profit Education Foundation's Claim

Decision

May 12, 2026 • Taxindo Prime Consulting

Do Private Schools Pay Property Tax? Why the Court Rejected a Non-Profit Education Foundation's Claim

Tax Court Appeal Decision | Local Tax | Judicial Review of an Appeal Decision | To Reject the Appeal/ Lawsuit

PUT-117536.18/2016/PP/M.XVIIIB Year 2019

Winning Tax Appeals: Securing Gross Income Deductions Through Robust Trial Evidence

Decision

May 12, 2026 • Taxindo Prime Consulting

Winning Tax Appeals: Securing Gross Income Deductions Through Robust Trial Evidence

Tax Court Appeal Decision | Annual Corporate Income Tax | Partially Granted

PUT-011832.15/2019/PP/M.XVIA Year 2024

A One-Day Delay Can Nullify Your Tax Appeal: Lessons from the PT SJLP Income Tax Article 22 Dispute

Decision

May 12, 2026 • Taxindo Prime Consulting

A One-Day Delay Can Nullify Your Tax Appeal: Lessons from the PT SJLP Income Tax Article 22 Dispute

Tax Court Appeal Decision | Income Tax Article 22 (Non-Final) | Inadmissible

PUT-006638.11/2025/PP/M.VIIIB for 2025

Taxpayer Achieves Total Victory! VAT Correction Worth Tens of Millions Collapses Because Its Underlying Corporate Income Tax Basis Was Nullified

Decision

May 12, 2026 • Taxindo Prime Consulting

Taxpayer Achieves Total Victory! VAT Correction Worth Tens of Millions Collapses Because Its Underlying Corporate Income Tax Basis Was Nullified

Tax Court Appeal Decision | PPN | Fully Granted

PUT-008407.16/2023/PP/M.XIIIA Year 2025

Why BC 2.7 Is Not Proof of Delivery: Taxpayer Victory Against VAT Correction on Manufacturing

Decision

May 11, 2026 • Taxindo Prime Consulting

Why BC 2.7 Is Not Proof of Delivery: Taxpayer Victory Against VAT Correction on Manufacturing

Tax Court Appeal Decision | PPN | Fully Granted

PUT-009037.16/2023/PP/M.IIB Year 2024

Why Operational Expense Corrections Without Solid Evidence Must Be Overturned?

Decision

May 11, 2026 • Taxindo Prime Consulting

Why Operational Expense Corrections Without Solid Evidence Must Be Overturned?

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-015139.15/2020/PP/M.XB for 2025

Does a Tax Audit Exceeding 12 Months Invalidate the Tax Assessment? Lessons from the PT TBC Lawsuit

Decision

May 11, 2026 • Taxindo Prime Consulting

Does a Tax Audit Exceeding 12 Months Invalidate the Tax Assessment? Lessons from the PT TBC Lawsuit

Tax Court Lawsuit Decision | KUP | To Reject the Appeal/ Lawsuit

PUT-011475.99/2024/PP/M.IXB for 2025

Prosedur "Potong Kompas" DJP Dibatalkan Majelis Hakim: Hak Prosedural Wajib Pajak Adalah Mutlak

Decision

May 11, 2026 • Taxindo Prime Consulting

Prosedur "Potong Kompas" DJP Dibatalkan Majelis Hakim: Hak Prosedural Wajib Pajak Adalah Mutlak

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-011474.99/2024/PP/M.IXB for 2025

Does Pre-Payment of Penalties Nullify a Lawsuit? Crucial Tax Court Ruling: Fully Paid VAT Penalty Waived Because Taxpayer Feared Criminal Sanctions!

Decision

May 11, 2026 • Taxindo Prime Consulting

Does Pre-Payment of Penalties Nullify a Lawsuit? Crucial Tax Court Ruling: Fully Paid VAT Penalty Waived Because Taxpayer Feared Criminal Sanctions!

Tax Court Appeal Decision | Fully Granted

PUT-000724.99/2025/PP/M.IXA Year 2025

The VAT Trap on Operating Costs: Tax Court Confirms Non-Marked-Up Invoices Are Not Subject to VAT Tax Base!

Decision

May 11, 2026 • Taxindo Prime Consulting

The VAT Trap on Operating Costs: Tax Court Confirms Non-Marked-Up Invoices Are Not Subject to VAT Tax Base!

Tax Court Appeal Decision | PPN | Fully Granted

PUT-011715.16/2022/PP/M.XVIIIA Year 2025

Proof Successful! Why the Sale of 'Bellies' Raw Cowhides is Entitled to VAT Exemption and the Tax Authority's Correction Was Annulled?

Decision

May 11, 2026 • Taxindo Prime Consulting

Proof Successful! Why the Sale of 'Bellies' Raw Cowhides is Entitled to VAT Exemption and the Tax Authority's Correction Was Annulled?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-013269.16/2021/PP/M.IVB Year 2025

PT PS Successfully Proves Demurrage Fees Are Not Subject to VAT on Foreign Services

Decision

May 11, 2026 • Taxindo Prime Consulting

PT PS Successfully Proves Demurrage Fees Are Not Subject to VAT on Foreign Services

Tax Court Appeal Decision | PPN | Fully Granted

PUT-010034.16/2023/PP/M.XIA for 2025

PT UIP Buktikan Data Sistem DJP Tak Selalu Akurat dalam Koreksi Ekspor PPN

Decision

May 11, 2026 • Taxindo Prime Consulting

PT UIP Buktikan Data Sistem DJP Tak Selalu Akurat dalam Koreksi Ekspor PPN

Tax Court Appeal Decision | PPN | Fully Granted

PUT-005223.16/2024/PP/M.XIVB for 2025

Overturning VAT Corrections by Disproving Primary Corporate Income Tax Adjustments in Transfer Pricing Disputes

Decision

May 11, 2026 • Taxindo Prime Consulting

Overturning VAT Corrections by Disproving Primary Corporate Income Tax Adjustments in Transfer Pricing Disputes

Tax Court Appeal Decision | PPN | Fully Granted

PUT-005220.16/2024/PP/M.XIVB for 2025

How PT FI Proven the Reality of Foreign Management Services and Avoided Double Taxation

Decision

May 11, 2026 • Taxindo Prime Consulting

How PT FI Proven the Reality of Foreign Management Services and Avoided Double Taxation

Tax Court Appeal Decision | Income Tax Article 23 (Non-Final) Fully Granted

PUT-005214.12/2024/PP/M.IVA for 2025

Avoiding Double Taxation! PT FI Successfully Defeats Technical Services Correction on Royalty Payments to Japan.

Decision

May 11, 2026 • Taxindo Prime Consulting

Avoiding Double Taxation! PT FI Successfully Defeats Technical Services Correction on Royalty Payments to Japan.

Tax Court Appeal Decision | Income Tax Article 23 (Non-Final) Fully Granted

PUT-005212.12/2024/PP/M.IVA for 2025

Plasma Scheme Funds Corrected for VAT: Why the Plantation Law Obligation Was Deemed a Taxable Service Delivery

Decision

May 11, 2026 • Taxindo Prime Consulting

Plasma Scheme Funds Corrected for VAT: Why the Plantation Law Obligation Was Deemed a Taxable Service Delivery

Tax Court Appeal Decision | PPN | To Reject the Appeal/ Lawsuit

PUT-011826.162024PPM.XVIA Year 2025

Strategy to Overcome Equalization Adjustments: How PT FI Won the Dispute Over Billions of Rupiah in Promotion Expenses.

Decision

May 11, 2026 • Taxindo Prime Consulting

Strategy to Overcome Equalization Adjustments: How PT FI Won the Dispute Over Billions of Rupiah in Promotion Expenses.

Tax Court Appeal Decision | Income Tax Article 23 (Non-Final) Fully Granted

PUT-005211.12/2024/PP/M.IVA for 2025

Decision

May 11, 2026 • Taxindo Prime Consulting

Massive Figure Correction! How PT Pinta Karya Makmur Won a Tax Court Decision Rectification in Just 24 Days

Tax Court Appeal Decision | Income Tax Article 23 (Non-Final) To Amend

PUTP1-000049.12/2023/PP/M.VA for 2025

Does a Delayed Tax Audit Mean the Assessment is Void? Learning from the PT TBC Case

Decision

May 11, 2026 • Taxindo Prime Consulting

Does a Delayed Tax Audit Mean the Assessment is Void? Learning from the PT TBC Case

Tax Court Lawsuit Decision | KUP | To Reject the Appeal/ Lawsuit

PUT-011473.99/2024/PP/M.IXB for 2025

Winning the Appeal: How PT EI Proved Input Tax Was Not Charged as an Expense

Decision

May 11, 2026 • Taxindo Prime Consulting

Winning the Appeal: How PT EI Proved Input Tax Was Not Charged as an Expense

Tax Court Appeal Decision | PPN | Fully Granted

PUT-013994.16/2020/PP/M.IVB Year 2024

Navigating Offshore Service Tax Corrections: Why DGT Forms Alone Might Not Win Your Tax Appeal Case?

Decision

May 11, 2026 • Taxindo Prime Consulting

Navigating Offshore Service Tax Corrections: Why DGT Forms Alone Might Not Win Your Tax Appeal Case?

Tax Court Appeal Decision | Income Tax Article 26 (Non-Final) | Partially Granted

PUT-010969.13/2023/PP/M.XXB for 2025

Tax Equalization Strategy: Lessons from PT OI’s Rental Dispute

Decision

May 11, 2026 • Taxindo Prime Consulting

Tax Equalization Strategy: Lessons from PT OI’s Rental Dispute

Tax Court Appeal Decision | Income Tax Article 4 Paragraph 2 (Final) | To Reject the Appeal/ Lawsuit

PUT-014466.25/2022/PP/M.VIIIA Year 2024

Tax Court Overturns Income Tax Article 23 Correction on "Ghost Loans" Based on Tax Amnesty Evidence.

Decision

May 11, 2026 • Taxindo Prime Consulting

Tax Court Overturns Income Tax Article 23 Correction on "Ghost Loans" Based on Tax Amnesty Evidence.

Tax Court Appeal Decision | Income Tax Article 23 (Non-Final) Fully Granted

PUT-010465.12/2024/PP/M.XXA for 2025

Allocation vs. Taxable Services: How PT EI Successfully Challenged VAT Corrections on Foreign Services

Decision

May 11, 2026 • Taxindo Prime Consulting

Allocation vs. Taxable Services: How PT EI Successfully Challenged VAT Corrections on Foreign Services

Tax Court Appeal Decision | PPN | Fully Granted

PUT-012673.16/2019/PP/M.IVB Year 2024

Pure Cost Reimbursement Claim Rejected by Tax Authority But Accepted by Tax Court! The Key to Successfully Proving Pass-Through Costs and Avoiding Output VAT

Decision

May 11, 2026 • Taxindo Prime Consulting

Pure Cost Reimbursement Claim Rejected by Tax Authority But Accepted by Tax Court! The Key to Successfully Proving Pass-Through Costs and Avoiding Output VAT

Tax Court Appeal Decision | PPN | Fully Granted

PUT-011710.16/2022/PP/M.XVIIIA Year 2025

Tax Alert! Why Your Demurrage Fees Might Be Subject to VAT: Lessons from PT PS’s Tax Court Defeat.

Decision

May 11, 2026 • Taxindo Prime Consulting

Tax Alert! Why Your Demurrage Fees Might Be Subject to VAT: Lessons from PT PS’s Tax Court Defeat.

Tax Court Appeal Decision | PPN | To Reject the Appeal/ Lawsuit

PUT-010033.16/2023/PP/M.XIA for 2025

Costly Lesson for PT OI: Without Concrete Evidence, Reimbursement Claims Remain Subject to Final Income Tax!

Decision

May 11, 2026 • Taxindo Prime Consulting

Costly Lesson for PT OI: Without Concrete Evidence, Reimbursement Claims Remain Subject to Final Income Tax!

Tax Court Appeal Decision | Income Tax Article 4 Paragraph 2 (Final) | To Reject the Appeal/ Lawsuit

PUT-014465.25/2022/PP/M.VIIIA Year 2024

Why Export Demurrage Fines Are Not Subject to VAT on Foreign Services?

Decision

May 11, 2026 • Taxindo Prime Consulting

Why Export Demurrage Fines Are Not Subject to VAT on Foreign Services?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-010032.16/2023/PP/M.XIA for 2025

The Accrual Account Trap in Tax Audit: When is Construction Final Income Tax Truly Due? (The Case of PT TUS)

Decision

May 11, 2026 • Taxindo Prime Consulting

The Accrual Account Trap in Tax Audit: When is Construction Final Income Tax Truly Due? (The Case of PT TUS)

Tax Court Appeal Decision | Income Tax Article 4 Paragraph 2 (Final) | Fully Granted

PUT-011235.25/2022/PP/M.XVB Year 2025

Taxpayer Loses Appeal! Tax Court Rejects Rp37.5 Billion Correction After Failure to Separate Material Costs and Services in WHT 23 Equalization

Decision

May 11, 2026 • Taxindo Prime Consulting

Taxpayer Loses Appeal! Tax Court Rejects Rp37.5 Billion Correction After Failure to Separate Material Costs and Services in WHT 23 Equalization

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | To Reject the Appeal/ Lawsuit

PUT-010779.12/2019/PP/M.XVIIIB Year 2025

Formal Documents Are Insufficient to Escape Article 26 Income Tax Corrections on Offshore Services

Decision

May 11, 2026 • Taxindo Prime Consulting

Formal Documents Are Insufficient to Escape Article 26 Income Tax Corrections on Offshore Services

Tax Court Appeal Decision | Income Tax Article 26 (Non-Final) | To Reject the Appeal/ Lawsuit

PUT-009965.13/2022/PP/M.IIB for 2025

Relying on the Audit Report, Taxpayer PT TUS Successfully Annuls IDR 3.6 Billion VAT DPP Calculated from Raw Examiner Data

Decision

May 11, 2026 • Taxindo Prime Consulting

Relying on the Audit Report, Taxpayer PT TUS Successfully Annuls IDR 3.6 Billion VAT DPP Calculated from Raw Examiner Data

Tax Court Appeal Decision | PPN | Partially Granted

PUT-010169.162022PPM.XVB Year 2025

Proven to be a Loan, Not Sales: How Banking Evidence and Notarial Deeds Overturned IDR 17 Billion in Revenue Correction at the Tax Court.

Decision

May 11, 2026 • Taxindo Prime Consulting

Proven to be a Loan, Not Sales: How Banking Evidence and Notarial Deeds Overturned IDR 17 Billion in Revenue Correction at the Tax Court.

Tax Court Appeal Decision | Annual Corporate Income Tax | Partially Granted

PUT-010129.15/2021/PP/M.IVB Year 2025

Lessons from PT SA's Rejected Tax Appeal Case

Decision

May 11, 2026 • Taxindo Prime Consulting

Lessons from PT SA's Rejected Tax Appeal Case

Tax Court Appeal Decision | Annual Corporate Income Tax | To Reject the Appeal/ Lawsuit

PUT-008877.15/2023/PP/M.XIVA for 2025

PPh 23 Correction Fails! The Strategy to Fight Deemed Interest and Double Correction on Shareholder Loans at the Tax Court

Decision

May 11, 2026 • Taxindo Prime Consulting

PPh 23 Correction Fails! The Strategy to Fight Deemed Interest and Double Correction on Shareholder Loans at the Tax Court

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | Fully Granted

PUT-009201.12/2023/PP/M.XIIIA Year 2025

Beware of Automatic Corrections! Why Demand Deposit Balances Are Not Necessarily Taxable Objects.

Decision

May 09, 2026 • Taxindo Prime Consulting

Beware of Automatic Corrections! Why Demand Deposit Balances Are Not Necessarily Taxable Objects.

Tax Court Appeal Decision | Annual Corporate Income Tax | Partially Granted

PUT-011966.15/2023/PP/M.XVA for 2025

Booking is Not Always Paying: Why Agoda and Booking.com Data Are Often Rejected in Tax Court?

Decision

May 09, 2026 • Taxindo Prime Consulting

Booking is Not Always Paying: Why Agoda and Booking.com Data Are Often Rejected in Tax Court?

Tax Court Appeal Decision | Local Tax | Partially Granted

PUT-011855.08/2023/PP/M.XVA for 2025

Without a PE, Foreign Shipping Services Are Classified as Article 26 Objects Instead of Article 15

Decision

May 09, 2026 • Taxindo Prime Consulting

Without a PE, Foreign Shipping Services Are Classified as Article 26 Objects Instead of Article 15

Tax Court Appeal Decision | Income Tax Article 26 (Non-Final) | To Reject the Appeal/ Lawsuit

PUT-010555.13/2023/PP/M.VIIIA for 2025

Booking Fee is Not a Transfer! PT PKN Wins Major VAT Dispute Against Tax Office over Apartment Units

Decision

May 09, 2026 • Taxindo Prime Consulting

Booking Fee is Not a Transfer! PT PKN Wins Major VAT Dispute Against Tax Office over Apartment Units

Tax Court Appeal Decision | PPN | Fully Granted

PUT-010194.16/2024/PP/M.XA for 2025

Is a Booking Fee Taxable? Learning from PT PKN’s Property Tax Dispute at the Indonesian Tax Court

Decision

May 09, 2026 • Taxindo Prime Consulting

Is a Booking Fee Taxable? Learning from PT PKN’s Property Tax Dispute at the Indonesian Tax Court

Tax Court Appeal Decision | PPN | Partially Granted

PUT-010193.16/2024/PP/M.XA for 2025

Company Identity Stolen for Boeing Engine Exports? PT BIA's Victory in Money Flow Testing at the Tax Court

Decision

May 09, 2026 • Taxindo Prime Consulting

Company Identity Stolen for Boeing Engine Exports? PT BIA's Victory in Money Flow Testing at the Tax Court

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-006996.15/2023/PP/M.XA Tahun 2025

Juridical Implications of Account Receivable Flow Testing in Determining Export Turnover: An Analysis of the Double Counting Phenomenon in the PT TAI Decision

Decision

May 09, 2026 • Taxindo Prime Consulting

Juridical Implications of Account Receivable Flow Testing in Determining Export Turnover: An Analysis of the Double Counting Phenomenon in the PT TAI Decision

Tax Court Appeal Decision | Annual Corporate Income Tax | Partially Granted

PUT-004388.15/2022/PP/M.IVB for 2025

PT MGT’s Strategy to Overcome Branch Input Tax Corrections Despite Denied VAT Centralization

Decision

May 09, 2026 • Taxindo Prime Consulting

PT MGT’s Strategy to Overcome Branch Input Tax Corrections Despite Denied VAT Centralization

Tax Court Appeal Decision | PPN | Fully Granted

PUT-002284.16/2022/PP/M.IVB for 2025

How to Correctly Calculate Shipping Tax Rates Using Tax Treaties

Decision

May 09, 2026 • Taxindo Prime Consulting

How to Correctly Calculate Shipping Tax Rates Using Tax Treaties

Tax Court Appeal Decision | Income Tax Article 26 (Non-Final) | Fully Granted

PUT-010556.13/2023/PP/M.VIIA for 2025

Corporate Taxpayer Wins! Tax Court Overturns VAT Base Correction Calculated Using Deemed Profit Norms

Decision

May 09, 2026 • Taxindo Prime Consulting

Corporate Taxpayer Wins! Tax Court Overturns VAT Base Correction Calculated Using Deemed Profit Norms

Tax Court Appeal Decision | KUP | Fully Granted

PUT-004975.99/2024/PP/M.IA for 2025

Beyond Airlines: Why a Global Logistics Giant Failed to Secure Tax Treaty Benefits in Indonesia?

Decision

May 09, 2026 • Taxindo Prime Consulting

Beyond Airlines: Why a Global Logistics Giant Failed to Secure Tax Treaty Benefits in Indonesia?

Tax Court Appeal Decision | Income Tax Article 26 (Non-Final) | To Reject the Appeal/ Lawsuit

PUT-002421.35/2023/PP/MA.VIIIB for 2025

Strategies for Facing VAT Equalization: Lessons from the Victory of PE FEC

Decision

May 09, 2026 • Taxindo Prime Consulting

Strategies for Facing VAT Equalization: Lessons from the Victory of PE FEC

Tax Court Appeal Decision | PPN | Fully Granted

PUT-002406.16/2023/PP/M.VIIIB for 2025

FE Loses Appeal: Why International Air Freight Can Be Subject to VAT in Indonesia

Decision

May 09, 2026 • Taxindo Prime Consulting

FE Loses Appeal: Why International Air Freight Can Be Subject to VAT in Indonesia

Tax Court Appeal Decision | PPN | Partially Granted

PUT-001765.16/2023/PP/M.VIIIB for 2025

Hit Back! Palm Oil Sales Corrected Using PBB Data? Taxpayer Loses Appeal Due to Missing Production Documents

Decision

May 08, 2026 • Taxindo Prime Consulting

Hit Back! Palm Oil Sales Corrected Using PBB Data? Taxpayer Loses Appeal Due to Missing Production Documents

Tax Court Appeal Decision | PPN | To Reject the Appeal/ Lawsuit

PUT-004196.16/2021/PP/M.XVIIIA Year 2025

Failed to Escape! BPJS Health Contributions Borne by the Company Remain PPh 21 Objects: Key Lessons from an Equalization Dispute.

Decision

May 08, 2026 • Taxindo Prime Consulting

Failed to Escape! BPJS Health Contributions Borne by the Company Remain PPh 21 Objects: Key Lessons from an Equalization Dispute.

Tax Court Appeal Decision | Income Tax Article 21 (Final) | Partially Granted

PUT-003192.10/2024/PP/M.IXA Tahun 2025

Taxes Paid but Still Disputed? Crucial Lessons from the KJS 900 Dispute of PT VI at the Tax Court.

Decision

May 08, 2026 • Taxindo Prime Consulting

Taxes Paid but Still Disputed? Crucial Lessons from the KJS 900 Dispute of PT VI at the Tax Court.

Tax Court Appeal Decision | PPN | Fully Granted

PUT-001591.16/2018/PP/M.IA for 2019

VAT Showdown: NTPN Saves SOE from Hundreds of Millions in VAT Correction, Yet Still Loses on Uncollected Transaction Liability

Decision

May 08, 2026 • Taxindo Prime Consulting

VAT Showdown: NTPN Saves SOE from Hundreds of Millions in VAT Correction, Yet Still Loses on Uncollected Transaction Liability

Tax Court Appeal Decision | PPN | Partially Granted

PUT-001769.16/2022/PP/M.XVIIIA Year 2025

Late Lawsuit Leads to Loss: Why Did PT DP Fail to Erase Tens of Millions in Tax Penalties?

Decision

May 08, 2026 • Taxindo Prime Consulting

Late Lawsuit Leads to Loss: Why Did PT DP Fail to Erase Tens of Millions in Tax Penalties?

Tax Court Lawsuit Decision | KUP | Inadmissible

PUT-001669.99/2019/PP/M.XVB for 2019

The Palm Oil Non-Cooperation Trap: When Estimated Land Tax Data Becomes a Boomerang for Value-Added Tax Base Determination

Decision

May 08, 2026 • Taxindo Prime Consulting

The Palm Oil Non-Cooperation Trap: When Estimated Land Tax Data Becomes a Boomerang for Value-Added Tax Base Determination

Tax Court Appeal Decision | PPN | To Reject the Appeal/ Lawsuit

PUT-004192.16/2021/PP/M.XVIIIA Year 2025

One Object, Two Taxes? PT CMWI’s Victory Against Double VAT Correction on Imported Waste Sales

Decision

May 08, 2026 • Taxindo Prime Consulting

One Object, Two Taxes? PT CMWI’s Victory Against Double VAT Correction on Imported Waste Sales

Tax Court Appeal Decision | PPN | Fully Granted

PUT-001669.16/2018/PP/M.XIVA for 2019

Beware of Waste VAT Corrections! How Aluminum Scrap Discrepancies Can Lead to Billions in Tax Findings.

Decision

May 08, 2026 • Taxindo Prime Consulting

Beware of Waste VAT Corrections! How Aluminum Scrap Discrepancies Can Lead to Billions in Tax Findings.

Tax Court Appeal Decision | PPN | To Reject the Appeal/ Lawsuit

PUT-001668.18/2018/PP/M XIVA for 2019

Why VAT and CIT Equalization Gaps Don't Always Mean Underpaid Taxes

Decision

May 08, 2026 • Taxindo Prime Consulting

Why VAT and CIT Equalization Gaps Don't Always Mean Underpaid Taxes

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-001657.15/2018/PP/M.IIB for 2019

Losing on Evidence, Winning on Tax Regime: Lessons from Palm Oil Turnover Correction Based on Land Tax Data

Decision

May 08, 2026 • Taxindo Prime Consulting

Losing on Evidence, Winning on Tax Regime: Lessons from Palm Oil Turnover Correction Based on Land Tax Data

Tax Court Appeal Decision | Annual Corporate Income Tax | Partially Granted

PUT-004186.15/2021/PP/M.XVIIIA Year 2025

How PT VTI Proved Low-Price Imports Were Legitimate.

Decision

May 08, 2026 • Taxindo Prime Consulting

How PT VTI Proved Low-Price Imports Were Legitimate.

Tax Court Appeal Decision | Duty Rate | Fully Granted

PUT-001642.19/2018/PP/M.VIIA for 2019

VAT and CIT Equalization Differences Are Not Absolute Proof! Tax Court Cancels IDR 101 Billion Correction Due to Incompetent Tax Authority Evidence.

Decision

May 08, 2026 • Taxindo Prime Consulting

VAT and CIT Equalization Differences Are Not Absolute Proof! Tax Court Cancels IDR 101 Billion Correction Due to Incompetent Tax Authority Evidence.

Tax Court Appeal Decision | PPN | Partially Granted

PUT-003463.16/2022/PP/M.IA Year 2025

Won the PBB Appeal but Interest Reward Denied? Beware of the Regulatory Traps Blocking Taxpayer Rights

Decision

May 08, 2026 • Taxindo Prime Consulting

Won the PBB Appeal but Interest Reward Denied? Beware of the Regulatory Traps Blocking Taxpayer Rights

Tax Court Lawsuit Decision | PBB-P3 | To Reject the Appeal/ Lawsuit

PUT-001640.99/2018/PP/M.XXA for 2019

Counterparty Failed to Report VAT? How the Buyer Secured Input Tax Credit Rights at the Indonesian Tax Court.

Decision

May 08, 2026 • Taxindo Prime Consulting

Counterparty Failed to Report VAT? How the Buyer Secured Input Tax Credit Rights at the Indonesian Tax Court.

Tax Court Appeal Decision | PPN | Fully Granted

PUT-001629.16/2018/PP/M.IIA for 2019

Failure to Prove Old Receivables and Cumulative Loan Conditions: Tax Court Upholds Majority of CIT Corrections Against PT LHE

Decision

May 08, 2026 • Taxindo Prime Consulting

Failure to Prove Old Receivables and Cumulative Loan Conditions: Tax Court Upholds Majority of CIT Corrections Against PT LHE

Tax Court Appeal Decision | Annual Corporate Income Tax | Partially Granted

PUT-003195.15-2024-PP-M.IXA Year 2025

Securing CSR Tax Deductions: Lessons from PT BA’s Victory in Tax Court.

Decision

May 08, 2026 • Taxindo Prime Consulting

Securing CSR Tax Deductions: Lessons from PT BA’s Victory in Tax Court.

Tax Court Appeal Decision | Annual Corporate Income Tax | Partially Granted

PUT-001622.15/2018/PP/M.IIB for 2019

Millions in Tax Corrections Nullified Over a Wrong Month! Taxpayer Wins Against Flawed Tax Administration

Decision

May 08, 2026 • Taxindo Prime Consulting

Millions in Tax Corrections Nullified Over a Wrong Month! Taxpayer Wins Against Flawed Tax Administration

Tax Court Appeal Decision | PPN | Partially Granted

PUT-003193.16/2024/PP/M.IXA Year 2025

Incorrect Deposit Code but Still Creditable? PT VI’s Victory in the Tax Court.

Decision

May 08, 2026 • Taxindo Prime Consulting

Incorrect Deposit Code but Still Creditable? PT VI’s Victory in the Tax Court.

Tax Court Appeal Decision | PPN | Fully Granted

PUT-001597.16/2018/PP/M.IA for 2019

Failure to Prove Construction Services and Wrong Tax Period: Tax Court Annuls IDR 899 Million Final PPh SKPKB of PT LHE!

Decision

May 08, 2026 • Taxindo Prime Consulting

Failure to Prove Construction Services and Wrong Tax Period: Tax Court Annuls IDR 899 Million Final PPh SKPKB of PT LHE!

Tax Court Appeal Decision | Income Tax Article 4 Paragraph 2 (Final) | Fully Granted

PUT-003191.25/2024/PP/M.IXA Year 2025

Date Discrepancies Between Tax Invoice and PPh WHT Slip Trigger VAT Dispute: When Does the Taxpayer Prevail?

Decision

May 08, 2026 • Taxindo Prime Consulting

Date Discrepancies Between Tax Invoice and PPh WHT Slip Trigger VAT Dispute: When Does the Taxpayer Prevail?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-002227.16/2023/PP/M.XVIIIA Year 2025

Import Documents Overturn Billions in COGS Corrections for PT DMI

Decision

May 08, 2026 • Taxindo Prime Consulting

Import Documents Overturn Billions in COGS Corrections for PT DMI

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-001585.15/2018/PP/M.XIIB for 2019

Decision

May 08, 2026 • Taxindo Prime Consulting

Strategies for Navigating Intercompany Royalty Corrections: Why the Judge Overturned Tax Office's Adjustment on Tiger Balm Brand?

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-001583.15/2018/PP/M.VIIIB for 2019

Winning VAT Appeal Despite a One-Year Delayed Tax Invoice: Taxpayer's Proof Strategy Annuls IDR 5 Million VAT Correction

Decision

May 08, 2026 • Taxindo Prime Consulting

Winning VAT Appeal Despite a One-Year Delayed Tax Invoice: Taxpayer's Proof Strategy Annuls IDR 5 Million VAT Correction

Tax Court Appeal Decision | PPN | Fully Granted

PUT-002222.16/2023/PP/M.XVIIIA Year 2025

No Second Chances: Why PT LTD's Lawsuit was Rejected Despite Having Precedents from Other Tax Periods?

Decision

May 08, 2026 • Taxindo Prime Consulting

No Second Chances: Why PT LTD's Lawsuit was Rejected Despite Having Precedents from Other Tax Periods?

Tax Court Lawsuit Decision | KUP | To Reject the Appeal/ Lawsuit

PUT-001522.99/2019/PP/M.XVIB for 2019

Oil and Gas Branch Profit Tax Dispute: Why the Tax Court Cancelled Article 26 Income Tax Correction on Participating Interest Transfers?

Decision

May 08, 2026 • Taxindo Prime Consulting

Oil and Gas Branch Profit Tax Dispute: Why the Tax Court Cancelled Article 26 Income Tax Correction on Participating Interest Transfers?

Tax Court Appeal Decision | Income Tax Article 26 Paragraph 4 - Oil & Gas (Final) | Fully Granted

PUT-001514.35/2018/PP/M.XIA for 2019

Decision

May 08, 2026 • Taxindo Prime Consulting

Failure to Accurately Date Documents Forces Tax Authority to Cancel VAT Assessment: Tax Court Decision Upholds Taxpayer’s Legal Certainty Principle

Tax Court Appeal Decision | Fully Granted

PUT-001840.99/2025/PP/M.IXA Year 2025

Escaping Hundreds of Millions in VAT Corrections: BUMN Wins Due to Securing the Magic NTPN Receipt

Decision

May 08, 2026 • Taxindo Prime Consulting

Escaping Hundreds of Millions in VAT Corrections: BUMN Wins Due to Securing the Magic NTPN Receipt

Tax Court Appeal Decision | PPN | Partially Granted

PUT-001773.16/2022/PP/M.XVIIIA Year 2025

How to Prove Management Fees Are Not Shareholder Activities?

Decision

May 08, 2026 • Taxindo Prime Consulting

How to Prove Management Fees Are Not Shareholder Activities?

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-001506.15/2018/PP/M.XXB for 2019

One Day Late, Appeal Denied! Valuable Lessons from the PT QS Formal Dispute at the Tax Court.

Decision

May 08, 2026 • Taxindo Prime Consulting

One Day Late, Appeal Denied! Valuable Lessons from the PT QS Formal Dispute at the Tax Court.

Tax Court Appeal Decision | PPN | Inadmissible

PUT-001450.16/2019/PP/HT.I for 2019

Why the Tax Court Overturned PT ABS’s Billions in Transfer Pricing Corrections

Decision

May 08, 2026 • Taxindo Prime Consulting

Why the Tax Court Overturned PT ABS’s Billions in Transfer Pricing Corrections

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-012498.15/2023/PP/M.VA for 2025

How Proven Service Existence Overturned Billion-Rupiah Corrections on Cross-Border Management Fees

Decision

May 08, 2026 • Taxindo Prime Consulting

How Proven Service Existence Overturned Billion-Rupiah Corrections on Cross-Border Management Fees

Tax Court Appeal Decision | Income Tax Article 26 (Non-Final) | Fully Granted

PUT-012497.13/2023/PP/M.VA for 2025

PT BSP Proves Oil Price Premium is Not an Additional Corporate Income Tax Object

Decision

May 08, 2026 • Taxindo Prime Consulting

PT BSP Proves Oil Price Premium is Not an Additional Corporate Income Tax Object

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-012390.15/2023/PP/M.XIIIB for 2025

Winning the VAT Lawsuit: How a Non-VATable Entrepreneur Avoided Hundreds of Millions in Penalties Thanks to VAT-Exempt Healthcare Services

Decision

May 08, 2026 • Taxindo Prime Consulting

Winning the VAT Lawsuit: How a Non-VATable Entrepreneur Avoided Hundreds of Millions in Penalties Thanks to VAT-Exempt Healthcare Services

Tax Court Appeal Decision | Fully Granted

PUT-000726.99/2025/PP/M.IXA Year 2025

Incomplete Formal Documents? Here is Why the Tax Court Favored the Taxpayer Based on Money Flow Evidence.

Decision

May 08, 2026 • Taxindo Prime Consulting

Incomplete Formal Documents? Here is Why the Tax Court Favored the Taxpayer Based on Money Flow Evidence.

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-012113.15/2023/PP/M.IVA for 2025

Beware! DGT Targets Inter-Group Management Services as Disguised Foreign Dividends

Decision

May 07, 2026 • Taxindo Prime Consulting

Beware! DGT Targets Inter-Group Management Services as Disguised Foreign Dividends

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | Partially Granted

PUT-001480.16/2024/PP/M.IA Year 2025

Restoration Forests are Not Production Forests: Why Property Tax Valuation Cannot Follow Palm Oil Plantations?

Decision

May 07, 2026 • Taxindo Prime Consulting

Restoration Forests are Not Production Forests: Why Property Tax Valuation Cannot Follow Palm Oil Plantations?

Tax Court Appeal Decision | PBB-P3 | Fully Granted

PUT-001751.18/2018/PP/M.IVA for 2019

Counterparty Failed to Report VAT? Your Input Tax Credit Might Still Be Safe!

Decision

May 07, 2026 • Taxindo Prime Consulting

Counterparty Failed to Report VAT? Your Input Tax Credit Might Still Be Safe!

Tax Court Appeal Decision | PPN | Fully Granted

PUT-001702.16/2018/PP/M.XVIA for 2019

Crushing Defeat Due to Wrong Comparables Selection: Tax Court Revokes PT SMS's IDR 42 Billion Affiliated Rent Correction

Decision

May 07, 2026 • Taxindo Prime Consulting

Crushing Defeat Due to Wrong Comparables Selection: Tax Court Revokes PT SMS's IDR 42 Billion Affiliated Rent Correction

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-005312.15/2024/PP/M.XIA Year 2025

The Input VAT Direct Use Trap: Hundreds of Billions in Advertising Costs Forfeited for Lack of Connection to Core Product (PT CCI Case)

Decision

May 07, 2026 • Taxindo Prime Consulting

The Input VAT Direct Use Trap: Hundreds of Billions in Advertising Costs Forfeited for Lack of Connection to Core Product (PT CCI Case)

Tax Court Appeal Decision | PPN | To Reject the Appeal/ Lawsuit

PUT-010155.16/2023/PP/M.XIIB Year 2025

Winning the Appeal! Why Demobilization Costs for Heavy Equipment are Valid Deductible Input VAT

Decision

May 07, 2026 • Taxindo Prime Consulting

Winning the Appeal! Why Demobilization Costs for Heavy Equipment are Valid Deductible Input VAT

Tax Court Appeal Decision | PPN | Fully Granted

PUT-012686.16/2019/PP/M.IVB Year 2024

Beware of Accrual Entries! Learning from PT PSK’s Victory over Offshore Service VAT Disputes

Decision

May 07, 2026 • Taxindo Prime Consulting

Beware of Accrual Entries! Learning from PT PSK’s Victory over Offshore Service VAT Disputes

Tax Court Appeal Decision | PPN | Fully Granted

PUT-011513.16/2020/PP/M.XIB Year 2024

Accounting Errors Leading to Billion-Rupiah Tax Claims: Key Takeaways from PT SPI’s Victory at the Tax Court

Decision

May 07, 2026 • Taxindo Prime Consulting

Accounting Errors Leading to Billion-Rupiah Tax Claims: Key Takeaways from PT SPI’s Victory at the Tax Court

Tax Court Appeal Decision | Income Tax Article 26 (Non-Final) | Fully Granted

PUT-001561.13/2024/PP/M.VA for 2025

"Entrusted" Promotion Products Failed to be Credited? Learning from CCI's IDR 543 Million VAT Appeal Loss

Decision

May 07, 2026 • Taxindo Prime Consulting

"Entrusted" Promotion Products Failed to be Credited? Learning from CCI's IDR 543 Million VAT Appeal Loss

Tax Court Appeal Decision | PPN | To Reject the Appeal/ Lawsuit

PUT-010151.16/2023/PP/M.XIIB Year 2025

Gugatan Pajak Kandas Akibat Cacat Formal Surat Kuasa dan Kesalahan Prosedur

Decision

May 07, 2026 • Taxindo Prime Consulting

Gugatan Pajak Kandas Akibat Cacat Formal Surat Kuasa dan Kesalahan Prosedur

Tax Court Lawsuit Decision | Tax Dispute Resolution | Inadmissible

PUT-001556.99/2025/PP/M.XVIA for 2025

Winning VAT Disputes: Why the Tax Authority's Extrapolation Method Failed at the Tax Court

Decision

May 07, 2026 • Taxindo Prime Consulting

Winning VAT Disputes: Why the Tax Authority's Extrapolation Method Failed at the Tax Court

Tax Court Appeal Decision | PPN | Fully Granted

PUT-001551.16/2024/PP/M.XVIIIA Tahun 2025

A Date Typo Leads to Court: How the Tax Court Corrected PT PWCI’s Administrative Error

Decision

May 07, 2026 • Taxindo Prime Consulting

A Date Typo Leads to Court: How the Tax Court Corrected PT PWCI’s Administrative Error

Tax Court Appeal Decision | Tax Dispute Resolution | To Amend

PUTP1-008940.13/2023/PP/M.XVIA Year 2024

The High Cost of Missing Deadlines and Misidentifying Legal Objects

Decision

May 07, 2026 • Taxindo Prime Consulting

The High Cost of Missing Deadlines and Misidentifying Legal Objects

Tax Court Lawsuit Decision | Tax Dispute Resolution | Inadmissible

PUT-001550.99/2025/PP/M.XVIA for 2025

Warning! Pandemic is No Excuse for Non-Compliance: Court Rejects Corporate Books and Imposes 14% Deemed Profit Norm

Decision

May 07, 2026 • Taxindo Prime Consulting

Warning! Pandemic is No Excuse for Non-Compliance: Court Rejects Corporate Books and Imposes 14% Deemed Profit Norm

Tax Court Appeal Decision | Annual Corporate Income Tax | Partially Granted

PUT-009089.15/2023/PP/M.XVIIIA Year 2025

Income Tax Profit Survives, VAT Follows: The Key to Nullifying Transfer Price Adjustments in Domestic Related-Party Transactions

Decision

May 07, 2026 • Taxindo Prime Consulting

Income Tax Profit Survives, VAT Follows: The Key to Nullifying Transfer Price Adjustments in Domestic Related-Party Transactions

Tax Court Appeal Decision | PPN | Partially Granted

PUT-007379.16/2022/PP/M.XA Year 2025

Staff Housing vs. Employee Transport: Which Input VAT is Creditable?

Decision

May 07, 2026 • Taxindo Prime Consulting

Staff Housing vs. Employee Transport: Which Input VAT is Creditable?

Tax Court Appeal Decision | PPN | Partially Granted

PUT-001550.16/2024/PP/M.XVIIIA for 2025

Decision

May 07, 2026 • Taxindo Prime Consulting

Can Input Tax Still Be Credited Despite SSP Errors? Insights from a Recent Tax Court Decision!

Tax Court Appeal Decision | PPN | Fully Granted

PUT-012685.16/2019/PP/M.IVB Year 2024

Decision

May 07, 2026 • Taxindo Prime Consulting

Small Error, Big Impact: Correcting Clerical Mistakes in Official Tax Court Decisions Through Summary Procedures

Tax Court Lawsuit Decision | Annual Corporate Income Tax | Fully Granted

PUTP1-044829.16/2006/PP/M.XVIA Year 2024

Decision

May 07, 2026 • Taxindo Prime Consulting

Tax Lawsuit Dismissed! The Critical Risks of "One Lawsuit, One Decision" Rule and Power of Attorney Limitations

Tax Court Lawsuit Decision | Tax Dispute Resolution | Inadmissible

PUT-001549.99/2025/PP/M.XVIA for 2025

The KUI Management Fee Dispute: Tax Court Overturns DGT’s Constructive Dividend Reclassification and Promotion Cost Correction

Decision

May 07, 2026 • Taxindo Prime Consulting

The KUI Management Fee Dispute: Tax Court Overturns DGT’s Constructive Dividend Reclassification and Promotion Cost Correction

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | Fully Granted

PUT-010867.35/2022/PP/M.VIA Year 2024

Wrong Input on Tax Return, Billions in Tax Bill! Winning Appeal Due to "Human Error"? Here's the Lesson

Decision

May 07, 2026 • Taxindo Prime Consulting

Wrong Input on Tax Return, Billions in Tax Bill! Winning Appeal Due to "Human Error"? Here's the Lesson

Tax Court Appeal Decision | Income Tax Article 21 (Non-Final) | Fully Granted

PUT-005692.10/2021/PP/M.XVIIIA Year 2025

Paying Technical Fees to Affiliates Based on Sales Volume Risks Total Disallowance by Tax Authorities

Decision

May 07, 2026 • Taxindo Prime Consulting

Paying Technical Fees to Affiliates Based on Sales Volume Risks Total Disallowance by Tax Authorities

Tax Court Appeal Decision | Annual Corporate Income Tax | To Reject the Appeal/ Lawsuit

PUT-001781.15/2018/PP/M.IllA for 2019

Decision

May 07, 2026 • Taxindo Prime Consulting

Swapped Figures in a Tax Decision? How the DGT Secured a Multi-Billion Rupiah Correction at the Tax Court

Tax Court Appeal Decision | Income Tax Article 4 Paragraph 2 (Final) | Fully Granted

PUTP1-011241.25/2023/PP/M.XIB Year 2024

Double Transfer Pricing Dispute Overturned: When the Fiscal Authority's Power to Correct Rent Collides with the Limits of Final PPh Object

Decision

May 07, 2026 • Taxindo Prime Consulting

Double Transfer Pricing Dispute Overturned: When the Fiscal Authority's Power to Correct Rent Collides with the Limits of Final PPh Object

Tax Court Appeal Decision | Income Tax Article 4 Paragraph 2 (Final) | Fully Granted

PUT-005324.25/2024/PP/M.XIA Year 2025

Appeal Won! PT KUI Proves Input Tax from Group Cost Allocations is Legally Valid

Decision

May 07, 2026 • Taxindo Prime Consulting

Appeal Won! PT KUI Proves Input Tax from Group Cost Allocations is Legally Valid

Tax Court Appeal Decision | PPN | Fully Granted

PUT-010877.16/2022/PP/M.VIA Year 2024

Importing from China? How a Fraudulent Form E Can Nullify Your 0% Import Duty Facility

Decision

May 07, 2026 • Taxindo Prime Consulting

Importing from China? How a Fraudulent Form E Can Nullify Your 0% Import Duty Facility

Tax Court Appeal Decision | Import Duty | To Reject the Appeal/ Lawsuit

PUT-001754.45/2019/PP/M.XIXB for 2019

Catchy Style: Winning the Appeal! How PT HABPS Overturned Billions in VAT Equalization Corrections Caused by Forex Fluctuations

Decision

May 07, 2026 • Taxindo Prime Consulting

Catchy Style: Winning the Appeal! How PT HABPS Overturned Billions in VAT Equalization Corrections Caused by Forex Fluctuations

Tax Court Appeal Decision | PPN | Fully Granted

PUT-011811.16/2023/PP/M.VIB Year 2024

Unproductive Forest but High Property Tax? How PT SMN Successfully Challenged Forestry NJOP Assessments at the Indonesian Tax Court!

Decision

May 07, 2026 • Taxindo Prime Consulting

Unproductive Forest but High Property Tax? How PT SMN Successfully Challenged Forestry NJOP Assessments at the Indonesian Tax Court!

Tax Court Appeal Decision | PBB-P3 | Fully Granted

PUT-001752.18/2018/PP/M.IVA for 2019

Winning Transfer Pricing Dispute: Billion Rupiah Rent Correction Cancelled by Tax Court!

Decision

May 07, 2026 • Taxindo Prime Consulting

Winning Transfer Pricing Dispute: Billion Rupiah Rent Correction Cancelled by Tax Court!

Tax Court Appeal Decision | Income Tax Article 4 Paragraph 2 (Final) | Fully Granted

PUT-005314.25/2024/PP/M.XIA Year 2025

Decision

May 07, 2026 • Taxindo Prime Consulting

Billions in Tax Credit Miscalculation Corrected: PT AI Wins Decision Amendment!

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUTP1-011230.15/2023/PP/M.IXA Year 2024

Trapped in VAT Corrections: How the Status of Indent vs. Independent Importer Determines Your Input Tax Credits.

Decision

May 07, 2026 • Taxindo Prime Consulting

Trapped in VAT Corrections: How the Status of Indent vs. Independent Importer Determines Your Input Tax Credits.

Tax Court Appeal Decision | PPN | Fully Granted

PUT-001744.16/2018/PP/M.XIB for 2019

Major Victory for Taxpayer! Multi-Billion VAT Correction on Export Exchange Rate Differences Overturned by Tax Court.

Decision

May 07, 2026 • Taxindo Prime Consulting

Major Victory for Taxpayer! Multi-Billion VAT Correction on Export Exchange Rate Differences Overturned by Tax Court.

Tax Court Appeal Decision | PPN | Fully Granted

PUT-005743.16/2022/PP/M.XIVB Year 2024

Winning the VAT Dispute: Understanding Capital Goods Boundaries for Pre-production Palm Oil Companies

Decision

May 07, 2026 • Taxindo Prime Consulting

Winning the VAT Dispute: Understanding Capital Goods Boundaries for Pre-production Palm Oil Companies

Tax Court Appeal Decision | PPN | Partially Granted

PUT-001707.16/2018/PP/M.VlllA for 2019

Incomplete Nominative List Not a Dead End? Peeking at PT JCI's Strategy to Win the Entertainment Expense Dispute

Decision

May 07, 2026 • Taxindo Prime Consulting

Incomplete Nominative List Not a Dead End? Peeking at PT JCI's Strategy to Win the Entertainment Expense Dispute

Tax Court Appeal Decision | Annual Corporate Income Tax | Partially Granted

PUT-012302.15/2023/PP/M.XVA Year 2024

PT AMS Successfully Overturns VAT Correction on Fertilizer and Infrastructure Costs via Taxable Goods Delivery Principles

Decision

May 07, 2026 • Taxindo Prime Consulting

PT AMS Successfully Overturns VAT Correction on Fertilizer and Infrastructure Costs via Taxable Goods Delivery Principles

Tax Court Appeal Decision | PPN | Fully Granted

PUT-001704.16/2018/PP/M.VIA for 2019

Office Fire as a Defense? The Critical Role of Cash Flow Evidence in Input Tax Disputes

Decision

May 07, 2026 • Taxindo Prime Consulting

Office Fire as a Defense? The Critical Role of Cash Flow Evidence in Input Tax Disputes

Tax Court Appeal Decision | PPN | To Reject the Appeal/ Lawsuit

PUT-011810.16/2023/PP/M.VIB Year 2024

e-Faktur Data vs. NTPN Payment Proof: Who Wins? Crucial Lessons from BLG SOE's Victory Against Tax Authority Correction!

Decision

May 07, 2026 • Taxindo Prime Consulting

e-Faktur Data vs. NTPN Payment Proof: Who Wins? Crucial Lessons from BLG SOE's Victory Against Tax Authority Correction!

Tax Court Appeal Decision | Income Tax Article 22 (Non-Final) | Partially Granted

PUT-004985.112021PPM.XVIIIA Year 2025

Winning a Foreign VAT Dispute: Why Cost Equalization Alone is Insufficient to Establish Tax Liability?

Decision

May 07, 2026 • Taxindo Prime Consulting

Winning a Foreign VAT Dispute: Why Cost Equalization Alone is Insufficient to Establish Tax Liability?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-012671.16/2019/PP/M.IVB Year 2024

Software Distribution or Copyright Trade? Key Tax Lessons from PT OI’s Defeat at the Tax Court

Decision

May 07, 2026 • Taxindo Prime Consulting

Software Distribution or Copyright Trade? Key Tax Lessons from PT OI’s Defeat at the Tax Court

Tax Court Appeal Decision | Income Tax Article 4 Paragraph 2 (Final) | To Reject the Appeal/ Lawsuit

PUT-014464.25/2022/PP/M.VIIIA Year 2024

Duplicated Vendor Invoices Do Not Nullify VAT Credits When Cash Flow Is Verifiable

Decision

May 07, 2026 • Taxindo Prime Consulting

Duplicated Vendor Invoices Do Not Nullify VAT Credits When Cash Flow Is Verifiable

Tax Court Appeal Decision | PPN | Fully Granted

PUT-001700.16/2018/PP/M.XXA for 2018

Tax Equalization Trap: Why PT OI Lost at the Tax Court Regarding Rent Reimbursement Claims

Decision

May 07, 2026 • Taxindo Prime Consulting

Tax Equalization Trap: Why PT OI Lost at the Tax Court Regarding Rent Reimbursement Claims

Tax Court Appeal Decision | Income Tax Article 4 Paragraph 2 (Final) | To Reject the Appeal/ Lawsuit

PUT-014462.25/2022/PP/M.VIIIA Year 2024

Non-Active Company Wins Salary Dispute: DGT's Own PPh 21 Data Backfires on Correction

Decision

May 07, 2026 • Taxindo Prime Consulting

Non-Active Company Wins Salary Dispute: DGT's Own PPh 21 Data Backfires on Correction

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-004960.15/2021/PP/M.XVIIIA Year 2025

A Major Victory in Tax Court: Why Oracle's Support Services Are Not Classified as Royalties?

Decision

May 07, 2026 • Taxindo Prime Consulting

A Major Victory in Tax Court: Why Oracle's Support Services Are Not Classified as Royalties?

Tax Court Appeal Decision | Income Tax Article 4 Paragraph 2 (Final) | Fully Granted

PUT-014463.25/2022/PP/M.VIIIA Year 2024

Supplier's Data Entry Error Does Not Nullify Input Tax Credit Rights

Decision

May 07, 2026 • Taxindo Prime Consulting

Supplier's Data Entry Error Does Not Nullify Input Tax Credit Rights

Tax Court Appeal Decision | PPN | Fully Granted

PUT-001698.16/2018/PP/M.XXA for 2019

NPWP is Not the Ultimate Price! PT BPDPa Wins Bad Debt Expense Dispute at the Tax Court

Decision

May 07, 2026 • Taxindo Prime Consulting

NPWP is Not the Ultimate Price! PT BPDPa Wins Bad Debt Expense Dispute at the Tax Court

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-011384.15/2023/PP/M.IXB Year 2024

Input VAT Correction Canceled by DJP Despite Dormant Company: The Successful Appeal Based on Internal Tax Confirmation Evidence

Decision

May 07, 2026 • Taxindo Prime Consulting

Input VAT Correction Canceled by DJP Despite Dormant Company: The Successful Appeal Based on Internal Tax Confirmation Evidence

Tax Court Appeal Decision | PPN | Fully Granted

PUT-004957.16/2021/PP/M.XVIIIA Year 2025

Not a Taxable Service: Why Inter-Contractor Cost Allocation is VAT-Free? An Analysis of the PT SRMD Case

Decision

May 07, 2026 • Taxindo Prime Consulting

Not a Taxable Service: Why Inter-Contractor Cost Allocation is VAT-Free? An Analysis of the PT SRMD Case

Tax Court Appeal Decision | PPN | Fully Granted

PUT-001695.16/2018/PP/M.XIIIB for 2019

Tax Court Rules: Annual Data Cannot Be Used Arbitrarily to Correct a Single VAT Period

Decision

May 07, 2026 • Taxindo Prime Consulting

Tax Court Rules: Annual Data Cannot Be Used Arbitrarily to Correct a Single VAT Period

Tax Court Appeal Decision | PPN | Partially Granted

PUT-012255.16/2023/PP/M.XVA Tahun 2024

Refusal to Pay Article 23 Income Tax: Tax Court Cancels Port Services Correction Due to Absence of Direct Transaction with Freight Forwarder

Decision

May 07, 2026 • Taxindo Prime Consulting

Refusal to Pay Article 23 Income Tax: Tax Court Cancels Port Services Correction Due to Absence of Direct Transaction with Freight Forwarder

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | Partially Granted

PUT-004900.12/2021/PP/M.XVIIIA Year 2025

Not a Taxable Service! Why FSO and Pipeline Sharing Between PSC Contractors is Exempt from VAT?

Decision

May 07, 2026 • Taxindo Prime Consulting

Not a Taxable Service! Why FSO and Pipeline Sharing Between PSC Contractors is Exempt from VAT?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-001694.16/2018/PP/M.XIIIB for 2019

Winning the 0 Percent VAT Dispute: Lessons from the PT PSK Toll Manufacturing Service Case

Decision

May 07, 2026 • Taxindo Prime Consulting

Winning the 0 Percent VAT Dispute: Lessons from the PT PSK Toll Manufacturing Service Case

Tax Court Appeal Decision | PPN | Fully Granted

PUT-001675.16/2018/PP/M.IVA for 2019

Decision

May 07, 2026 • Taxindo Prime Consulting

Cancelled or Missing VAT Invoices: When Must a State-Owned Enterprise (BUMN) VAT Collector Still Pay? A Case Study of Decision PUT-004525.16/2021/PP/M.XVIIIA Tahun 2025

Tax Court Appeal Decision | PPN | Partially Granted

PUT-004525.16/2021/PP/M.XVIIIA Year 2025

Late Lawsuits Can Be Fatal: Essential Lessons from PT DP’s Failure at the Tax Court

Decision

May 07, 2026 • Taxindo Prime Consulting

Late Lawsuits Can Be Fatal: Essential Lessons from PT DP’s Failure at the Tax Court

Tax Court Lawsuit Decision | KUP | Inadmissible

PUT-001673.99/2019/PP/M.XVB for 2018

Appeal Rejected! When Estimated Land Tax Data Overpowers Taxpayer's VAT Sales Reports (PUT-004197.16/2021/PP/M.XVIIIA Tahun 2025)

Decision

May 07, 2026 • Taxindo Prime Consulting

Appeal Rejected! When Estimated Land Tax Data Overpowers Taxpayer's VAT Sales Reports (PUT-004197.16/2021/PP/M.XVIIIA Tahun 2025)

Tax Court Appeal Decision | PPN | To Reject the Appeal/ Lawsuit

PUT-004197.16/2021/PP/M.XVIIIA Year 2025

Late Issuance of Tax Invoices? Beware, Good Faith Alone is Not Enough to Waive Your Penalties!

Decision

May 07, 2026 • Taxindo Prime Consulting

Late Issuance of Tax Invoices? Beware, Good Faith Alone is Not Enough to Waive Your Penalties!

Tax Court Lawsuit Decision | KUP | To Reject the Appeal/ Lawsuit

PUT-001671.99/2019/PP/M.XVB for 2019

VAT Facility Disputes in Bonded Zones: Why Scraps Transfers Still Entitled to VAT Non-Collection Facilities?

Decision

May 07, 2026 • Taxindo Prime Consulting

VAT Facility Disputes in Bonded Zones: Why Scraps Transfers Still Entitled to VAT Non-Collection Facilities?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-001670.16/2018/PP/M.XIVA for 2019

The 3-Month Deadline as Key to Tax Finality: Why PT AKJ's Lawsuit Was Rejected After Attempting to Re-Challenge the Same SKP

Decision

May 06, 2026 • Taxindo Prime Consulting

The 3-Month Deadline as Key to Tax Finality: Why PT AKJ's Lawsuit Was Rejected After Attempting to Re-Challenge the Same SKP

Tax Court Appeal Decision | To Reject the Appeal/ Lawsuit

PUT-009747.99/2024/PP/M.XIVA Year 2025

Lawsuit Dismissed! The Critical Importance of Formal Document Compliance in Challenging Tax Collection Letters

Decision

May 06, 2026 • Taxindo Prime Consulting

Lawsuit Dismissed! The Critical Importance of Formal Document Compliance in Challenging Tax Collection Letters

Tax Court Lawsuit Decision | Tax Dispute Resolution | Inadmissible

PUT-001574.99/2025/PP/M.XIVA for 2025

Decision

May 06, 2026 • Taxindo Prime Consulting

Critical Error! Tax Court Rectifies Miscalculated Tax Credits in PT HABPS Decision

Tax Court Appeal Decision | Annual Corporate Income Tax | To Amend

PUTP1-000694.15/2023/PP/M.VIB Year 2024

Lawsuit Denied: Why Exceeding 6 Months Does Not Automatically Mean a Tax Request is Granted?

Decision

May 06, 2026 • Taxindo Prime Consulting

Lawsuit Denied: Why Exceeding 6 Months Does Not Automatically Mean a Tax Request is Granted?

Tax Court Lawsuit Decision | KUP | To Reject the Appeal/ Lawsuit

PUT-005750.99/2024/PP/M.VIA Year 2024

Void ab initio SKP? Taxpayer Loses in Tax Court Due to Three-Month Delay in Filing Second Request

Decision

May 06, 2026 • Taxindo Prime Consulting

Void ab initio SKP? Taxpayer Loses in Tax Court Due to Three-Month Delay in Filing Second Request

Tax Court Lawsuit Decision | KUP | To Reject the Appeal/ Lawsuit

PUT-008646.99/2024/PP/M.VIIIA Year 2025

Lawsuit Against Tax Reprimand Letter Dismissed? Learning from PT MSMP’s Formal Errors at the Tax Court

Decision

May 06, 2026 • Taxindo Prime Consulting

Lawsuit Against Tax Reprimand Letter Dismissed? Learning from PT MSMP’s Formal Errors at the Tax Court

Tax Court Lawsuit Decision | Tax Dispute Resolution | Inadmissible

PUT-001620.99/2025/PP/M.XIVA for 2025

Late in Submitting Your Second Application? Beware, the "Unauthorized Official" Argument Won't Save You in Tax Court!

Decision

May 06, 2026 • Taxindo Prime Consulting

Late in Submitting Your Second Application? Beware, the "Unauthorized Official" Argument Won't Save You in Tax Court!

Tax Court Lawsuit Decision | KUP | To Reject the Appeal/ Lawsuit

PUT-008640.992024PPM.VIIIA Year 2025

Tax Audit Procedure Lawsuit Fails: Why Audit Timeline Violations Don't Automatically Nullify Tax Assessments?

Decision

May 06, 2026 • Taxindo Prime Consulting

Tax Audit Procedure Lawsuit Fails: Why Audit Timeline Violations Don't Automatically Nullify Tax Assessments?

Tax Court Lawsuit Decision | KUP | To Reject the Appeal/ Lawsuit

PUT-005814.99/2024/PP/M.IIB Tahun 2024

Input Tax Credits Upheld: Why the Tax Court Ruled in Favor of PT DW Against a 20 Billion Tax Correction?

Decision

May 06, 2026 • Taxindo Prime Consulting

Input Tax Credits Upheld: Why the Tax Court Ruled in Favor of PT DW Against a 20 Billion Tax Correction?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-001620.16/2024/PP/M.IXA for 2025

DJP's Strategy in Dissecting Affiliate Transaction Profits: Why Financial Statement Segmentation is Crucial in Transfer Pricing Disputes?

Decision

May 06, 2026 • Taxindo Prime Consulting

DJP's Strategy in Dissecting Affiliate Transaction Profits: Why Financial Statement Segmentation is Crucial in Transfer Pricing Disputes?

Tax Court Appeal Decision | Annual Corporate Income Tax | To Reject the Appeal/ Lawsuit

PUT-005725.15/2022/PP/M.XIIIA Tahun 2025

Failure to Prove Document Validity: Oil and Gas Contractor's Lawsuit Rejected in VAT Collector Dispute Due to Delayed Verification of Replacement Tax Invoices

Decision

May 06, 2026 • Taxindo Prime Consulting

Failure to Prove Document Validity: Oil and Gas Contractor's Lawsuit Rejected in VAT Collector Dispute Due to Delayed Verification of Replacement Tax Invoices

Tax Court Lawsuit Decision | KUP | To Reject the Appeal/ Lawsuit

PUT-007875.99/2024/PP/M.IIIA Year 2025

PT GPL Successfully Overturns VAT Correction on Palm Oil Estates Leveraging Supreme Court Jurisprudence

Decision

May 06, 2026 • Taxindo Prime Consulting

PT GPL Successfully Overturns VAT Correction on Palm Oil Estates Leveraging Supreme Court Jurisprudence

Tax Court Appeal Decision | PPN | Fully Granted

PUT-001620.16/2023/PP/M.XVIIIA for 2025

Challenging Coretax Automated Letters: Can System-Generated Warnings Be Taken to Tax Court?

Decision

May 06, 2026 • Taxindo Prime Consulting

Challenging Coretax Automated Letters: Can System-Generated Warnings Be Taken to Tax Court?

Tax Court Lawsuit Decision | KUP | The Petition is Inadmissible

PUT-001619.99/2025/PP/M.XIVA Tahun 2025

Service or Mere Disbursement? Tax Court Nullifies Hundreds of Millions in VAT Correction on Rubber Unloading Costs

Decision

May 06, 2026 • Taxindo Prime Consulting

Service or Mere Disbursement? Tax Court Nullifies Hundreds of Millions in VAT Correction on Rubber Unloading Costs

Tax Court Appeal Decision | PPN | Fully Granted

PUT-004839.16/2024/PP/M.VIA Year 2025

How PT GPL Proven Plantation Input VAT is Fully Creditable

Decision

May 06, 2026 • Taxindo Prime Consulting

How PT GPL Proven Plantation Input VAT is Fully Creditable

Tax Court Appeal Decision | PPN | Fully Granted

PUT-001619.16/2023/PP/M.XVIIIA for 2025

Sued Over Coretax Automated Errors: How DJP’s Ex-Officio Cancellation Renders Tax Lawsuits Groundless

Decision

May 06, 2026 • Taxindo Prime Consulting

Sued Over Coretax Automated Errors: How DJP’s Ex-Officio Cancellation Renders Tax Lawsuits Groundless

Tax Court Lawsuit Decision | KUP | Inadmissible

PUT-001618.99/2025/PP/M.XIVA for 2025

PT GPL Proves CPO Volume Discrepancies Are Technical Losses, Not Hidden Sales

Decision

May 06, 2026 • Taxindo Prime Consulting

PT GPL Proves CPO Volume Discrepancies Are Technical Losses, Not Hidden Sales

Tax Court Appeal Decision | PPN | Fully Granted

PUT-001618.16/2023/PP/M.XVIIIA for 2025

A Decisive Win! PT KP Overturns DGT's Correction on VAT for Unloading Services Worth Hundreds of Millions

Decision

May 06, 2026 • Taxindo Prime Consulting

A Decisive Win! PT KP Overturns DGT's Correction on VAT for Unloading Services Worth Hundreds of Millions

Tax Court Appeal Decision | PPN | Fully Granted

PUT-004830.16/2024/PP/M.VIA Year 2025

Trapped in Affiliated Receivables: Why was PT SLR's Multi-Billion Tax Sanction Waiver Lawsuit Rejected?

Decision

May 06, 2026 • Taxindo Prime Consulting

Trapped in Affiliated Receivables: Why was PT SLR's Multi-Billion Tax Sanction Waiver Lawsuit Rejected?

Tax Court Lawsuit Decision | PPN | To Reject the Appeal/ Lawsuit

PUT-006241.99/2024/PP/M.IXA Year 2025

Why Tax Collection Lawsuits Often Fail Due to Simple Signing Errors in Court Filings

Decision

May 06, 2026 • Taxindo Prime Consulting

Why Tax Collection Lawsuits Often Fail Due to Simple Signing Errors in Court Filings

Tax Court Lawsuit Decision | Tax Dispute Resolution | Inadmissible

PUT-001617.99/2025/PP/M.XIVA for 2025

The Plantation Facility Dilemma: Why Input Tax for Employee Housing and School Transport is Non-Creditable?

Decision

May 06, 2026 • Taxindo Prime Consulting

The Plantation Facility Dilemma: Why Input Tax for Employee Housing and School Transport is Non-Creditable?

Tax Court Appeal Decision | PPN | To Reject the Appeal/ Lawsuit

PUT-001617.16/2023/PP/M.XVIIIA for 2025

Winning Tax Appeals: Challenging Revenue Corrections Derived from Analytical Discrepancies Without Cash Flow Evidence

Decision

May 06, 2026 • Taxindo Prime Consulting

Winning Tax Appeals: Challenging Revenue Corrections Derived from Analytical Discrepancies Without Cash Flow Evidence

Tax Court Appeal Decision | Annual Corporate Income Tax | Partially Granted

PUT-006792.15/2023/PP/M.XIVB Year 2024

Winning a Tax Appeal Doesn't Guarantee Interest Rewards: Lessons from the PT. JSI Case

Decision

May 06, 2026 • Taxindo Prime Consulting

Winning a Tax Appeal Doesn't Guarantee Interest Rewards: Lessons from the PT. JSI Case

Tax Court Lawsuit Decision | KUP | To Reject the Appeal/ Lawsuit

PUT-006802.99/2024/PP/M.VB Year 2024

The Boomerang Trap of Mining Services: Tax Court Annuls Hundreds of Billions in Corporate Income Tax Correction Due to Exclusive Contract Compliance

Decision

May 06, 2026 • Taxindo Prime Consulting

The Boomerang Trap of Mining Services: Tax Court Annuls Hundreds of Billions in Corporate Income Tax Correction Due to Exclusive Contract Compliance

Tax Court Appeal Decision | Annual Corporate Income Tax | Partially Granted

PUT-004534.15/2021/PP/M.VIIIB Year 2025

Administrative Trap: How Missing Paperwork Can Void Your Tax Treaty Benefits in Indonesia

Decision

May 06, 2026 • Taxindo Prime Consulting

Administrative Trap: How Missing Paperwork Can Void Your Tax Treaty Benefits in Indonesia

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | To Reject the Appeal/ Lawsuit

PUT-006813.13/2019/PP/M.XIVB Tahun 2020

Decision

May 06, 2026 • Taxindo Prime Consulting

Goods Sent Back Overseas Yet Subject to PPN Correction? This Decision Confirms Zero Percent PPN Payable Despite Failure to Report PEB

Tax Court Appeal Decision | PPN | Partially Granted

PUT-003463.16/2022/PP/M.IA Year 2025

Failed VAT Credit Claim on PLN Electricity: Why Proportionality Principles (P4M) Fall Against Exempt VAT Status

Decision

May 06, 2026 • Taxindo Prime Consulting

Failed VAT Credit Claim on PLN Electricity: Why Proportionality Principles (P4M) Fall Against Exempt VAT Status

Tax Court Appeal Decision | PPN | Partially Granted

PUT-003403.16/2024/PP/M.IIIB Year 2025

The Battle of COD and Substance: Why the Absence of Management Cannot Veto a 0% PPh Article 26 Tax Treaty Rate

Decision

May 06, 2026 • Taxindo Prime Consulting

The Battle of COD and Substance: Why the Absence of Management Cannot Veto a 0% PPh Article 26 Tax Treaty Rate

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | Partially Granted

PUT-003060.13/2024/PP/M.IA Year x2025

Total Victory at Tax Court: How Strong Evidence Overturned VAT Equalization Corrections

Decision

May 06, 2026 • Taxindo Prime Consulting

Total Victory at Tax Court: How Strong Evidence Overturned VAT Equalization Corrections

Tax Court Appeal Decision | PPN | Fully Granted

PUT-010880.16/2022/PP/M.VIA Year 2024

Accounting Errors Do Not Equal Dividends: How PT BMP Overturned the Tax Office's Disguised Dividend Claim

Decision

May 06, 2026 • Taxindo Prime Consulting

Accounting Errors Do Not Equal Dividends: How PT BMP Overturned the Tax Office's Disguised Dividend Claim

Tax Court Appeal Decision | Income Tax Article 4 Paragraph 2 (Final) | Fully Granted

PUT-007333.25/2023/PP/M.XIVA Year 2024

Not Disguised Dividends: PT KUI’s Strategy in Winning the Affiliated Management Services Dispute at the Tax Court

Decision

May 06, 2026 • Taxindo Prime Consulting

Not Disguised Dividends: PT KUI’s Strategy in Winning the Affiliated Management Services Dispute at the Tax Court

Tax Court Appeal Decision | Income Tax Article 23 (Non-Final) Fully Granted

PUT-010855.12/2022/PP/M.VIA Year 2024

Beware of Exchange Rates and Billing Timing! Learning from PT KSS's Victory Against a USD 68,000 Tax Correction

Decision

May 06, 2026 • Taxindo Prime Consulting

Beware of Exchange Rates and Billing Timing! Learning from PT KSS's Victory Against a USD 68,000 Tax Correction

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-002664.15/2024/PP/M.VB Year 2025

Warning! Tax Return Notes Without Tax ID Can Nullify Your Output Tax Reduction.

Decision

May 06, 2026 • Taxindo Prime Consulting

Warning! Tax Return Notes Without Tax ID Can Nullify Your Output Tax Reduction.

Tax Court Appeal Decision | PPN | Partially Granted

PUT-010883.16/2022/PP/M.VIA

Tax Court Denies Final Tax Claim: Crucial Lessons on Construction Service Qualification for Individual Taxpayers

Decision

May 06, 2026 • Taxindo Prime Consulting

Tax Court Denies Final Tax Claim: Crucial Lessons on Construction Service Qualification for Individual Taxpayers

Tax Court Appeal Decision | Annual Individual Income Tax | To Reject the Appeal/ Lawsuit

PUT-001603.14/2023/PP/M.XIVB for 2024

How Incorrect NTPN Entries Can Lead to Input Tax Credit Denials in Court

Decision

May 06, 2026 • Taxindo Prime Consulting

How Incorrect NTPN Entries Can Lead to Input Tax Credit Denials in Court

Tax Court Appeal Decision | PPN | To Reject the Appeal/ Lawsuit

PUT-012251.16/2023/PP/M.XVA Year 2024

Beware of Input Tax Corrections: NTPN Not Found, PT JJCI's Appeal Rejected

Decision

May 06, 2026 • Taxindo Prime Consulting

Beware of Input Tax Corrections: NTPN Not Found, PT JJCI's Appeal Rejected

Tax Court Appeal Decision | PPN | To Reject the Appeal/ Lawsuit

PUT-012253.16/2023/PP/M.XVA Year 2024

Victory in Court! How a Major Bank Overturned Billions in Tax Corrections Caused by Faulty Data Queries

Decision

May 06, 2026 • Taxindo Prime Consulting

Victory in Court! How a Major Bank Overturned Billions in Tax Corrections Caused by Faulty Data Queries

Tax Court Appeal Decision | Income Tax Article 4 Paragraph 2 (Final) | Fully Granted

PUT-001601.25/2021/PP/M.VIA for 2025

Warning! Input Tax Credits Can Be Rejected by Judges Without Competent Payment Proof: Lessons from the PT JCI Case

Decision

May 06, 2026 • Taxindo Prime Consulting

Warning! Input Tax Credits Can Be Rejected by Judges Without Competent Payment Proof: Lessons from the PT JCI Case

Tax Court Appeal Decision | PPN | To Reject the Appeal/ Lawsuit

PUT-012247.16/2023/PP/M.XVA Year 2024

Testing the Supremacy of Treaty Provisions in Foreign Shipping PE Disputes

Decision

May 06, 2026 • Taxindo Prime Consulting

Testing the Supremacy of Treaty Provisions in Foreign Shipping PE Disputes

Tax Court Appeal Decision | Income Tax Article 15 (Final) Fully Granted

PUT-001582.15/2023/PP/M.XIVB for 2025

Winning VAT Disputes: How PT ISSM Successfully Overturned Multi-Billion Rupiah Tax Corrections Based on Weak Commodity Flow Tests

Decision

May 06, 2026 • Taxindo Prime Consulting

Winning VAT Disputes: How PT ISSM Successfully Overturned Multi-Billion Rupiah Tax Corrections Based on Weak Commodity Flow Tests

Tax Court Appeal Decision | PPN | Fully Granted

PUT-010978.16/2021/PP/M.XA Year 2024

Typos in Tax Rulings? How the DGT Performs Formal Amendments for Legal Certainty

Decision

May 06, 2026 • Taxindo Prime Consulting

Typos in Tax Rulings? How the DGT Performs Formal Amendments for Legal Certainty

Tax Court Lawsuit Decision | Tax Dispute Resolution | Fully Granted

PUTP1-002228.99/2024/PP/M.XIB Year 2024

Non-Arm's Length Affiliated Service Fees Can Lead to Double Taxation as Constructive Dividends.

Decision

May 06, 2026 • Taxindo Prime Consulting

Non-Arm's Length Affiliated Service Fees Can Lead to Double Taxation as Constructive Dividends.

Tax Court Appeal Decision | Income Tax Article 26 (Non-Final) | Partially Granted

PUT-001574.13/2024/PP/M.XIIIA for 2025

A Decisive Win! Taxpayer Defeats VAT Correction on Management Fees Without Flight Tickets or Hotel Evidence

Decision

May 06, 2026 • Taxindo Prime Consulting

A Decisive Win! Taxpayer Defeats VAT Correction on Management Fees Without Flight Tickets or Hotel Evidence

Tax Court Appeal Decision | PPN | Fully Granted

PUT-011658.16/2019/PP/M.IIB Year 2025

The Hidden Risk of Constructive Dividends: How Affiliate Service Corrections Trigger Double Taxation Under Article 26?

Decision

May 06, 2026 • Taxindo Prime Consulting

The Hidden Risk of Constructive Dividends: How Affiliate Service Corrections Trigger Double Taxation Under Article 26?

Tax Court Appeal Decision | Income Tax Article 26 (Non-Final) | Partially Granted

PUT-001573.13/2024/PP/M.XIIIA for 2025

Coretax Lawsuit Dismissed! Why Electronic Warning Letters are Immune to Tax Court Challenges

Decision

May 06, 2026 • Taxindo Prime Consulting

Coretax Lawsuit Dismissed! Why Electronic Warning Letters are Immune to Tax Court Challenges

Tax Court Lawsuit Decision | Inadmissible

PUT-001572.99/2025/PP/M.XIVA for 2025

Cross-Border Intra-Group Service Fees Reclassified as Dividends Subject to Article 26 Withholding Tax

Decision

May 06, 2026 • Taxindo Prime Consulting

Cross-Border Intra-Group Service Fees Reclassified as Dividends Subject to Article 26 Withholding Tax

Tax Court Appeal Decision | Income Tax Article 26 (Non-Final) | Partially Granted

PUT-001572.13/2024/PP/M.XIIIA for 2025

Decision

May 06, 2026 • Taxindo Prime Consulting

Taxpayer Fails at the Formal Gate: Why Was Your Appeal Rejected Despite Strong Evidence? Lessons from a Tax Cancellation Decision Case

Tax Court Appeal Decision | Annual Corporate Income Tax | To Reject the Appeal/ Lawsuit

PUT-011334.15/2024/PP/M.IIB Year 2025

DJP Defeated in Directors' Salary and Entertainment Dispute: The Importance of Formal and Material Evidence

Decision

May 06, 2026 • Taxindo Prime Consulting

DJP Defeated in Directors' Salary and Entertainment Dispute: The Importance of Formal and Material Evidence

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-016192.152020PPM.XB Year 2025

Challenging Tax Warning Letters: Why Procedural Collection Disputes Often Reach a Dead End?

Decision

May 06, 2026 • Taxindo Prime Consulting

Challenging Tax Warning Letters: Why Procedural Collection Disputes Often Reach a Dead End?

Tax Court Lawsuit Decision | Tax Dispute Resolution | Inadmissible

PUT-001566.99/2025/PP/M.XIVA for 2025

Cross-Border Tax Dispute? How PT SAI Secured a Total Victory by Proving the Reality of Affiliate Services!

Decision

May 06, 2026 • Taxindo Prime Consulting

Cross-Border Tax Dispute? How PT SAI Secured a Total Victory by Proving the Reality of Affiliate Services!

Tax Court Appeal Decision | Income Tax Article 26 (Non-Final) | Fully Granted

PUT-001569.13/2024/PP/M.XIIIA for 2025

Taxpayer Wins Unconditionally: DJP's USD 175K Revenue Correction Annulled Due to Failure to Meet Evidential Requirements under the Indonesian Tax Law (KUP)

Decision

May 06, 2026 • Taxindo Prime Consulting

Taxpayer Wins Unconditionally: DJP's USD 175K Revenue Correction Annulled Due to Failure to Meet Evidential Requirements under the Indonesian Tax Law (KUP)

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-015834.15/2020/PP/M.IA Year 2025

Lawsuit Dismissed! PT AI Fails to Challenge Tax Collection Notice Due to Formal Document Negligence at the Tax Court

Decision

May 06, 2026 • Taxindo Prime Consulting

Lawsuit Dismissed! PT AI Fails to Challenge Tax Collection Notice Due to Formal Document Negligence at the Tax Court

Tax Court Lawsuit Decision | Tax Dispute Resolution | Inadmissible

PUT-001564.99/2025/PP/M.XIVA for 2025

Substantive Evidence Overrides Formal Corrections of Article 26 Royalty Tax

Decision

May 06, 2026 • Taxindo Prime Consulting

Substantive Evidence Overrides Formal Corrections of Article 26 Royalty Tax

Tax Court Appeal Decision | Income Tax Article 26 (Non-Final) | Fully Granted

PUT-001564.13/2024/PP/M.XIIIA for 2025

Does Paying Service Fees to Affiliates Mean Distributing Dividends? Inside KUI’s Victory Against Tax Authority Adjustments

Decision

May 05, 2026 • Taxindo Prime Consulting

Does Paying Service Fees to Affiliates Mean Distributing Dividends? Inside KUI’s Victory Against Tax Authority Adjustments

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | Fully Granted

PUT-010866.35/2022/PP/M.VIA Year 2024

Transfer Pricing Adjustments Can Trigger Additional Final Income Tax: Lessons from the PT IPSI Case.

Decision

May 05, 2026 • Taxindo Prime Consulting

Transfer Pricing Adjustments Can Trigger Additional Final Income Tax: Lessons from the PT IPSI Case.

Tax Court Appeal Decision | Income Tax Article 4 Paragraph 2 (Final) | Partially Granted

PUT-005594.25/2024/PP/M.XVA for 2025

Not a Disguised Dividend! PT KUI Wins Billion-Rupiah Management Service Dispute at the Tax Court

Decision

May 05, 2026 • Taxindo Prime Consulting

Not a Disguised Dividend! PT KUI Wins Billion-Rupiah Management Service Dispute at the Tax Court

Tax Court Appeal Decision | Income Tax Article 23 (Non-Final) Fully Granted

(PUT-010852.12/2022/PP/M.VIA Year 2024

Strategic Defense Against Disguised Dividend Allegations: Lessons from the KUI Management Fee Dispute

Decision

May 05, 2026 • Taxindo Prime Consulting

Strategic Defense Against Disguised Dividend Allegations: Lessons from the KUI Management Fee Dispute

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | Fully Granted

PUT-010856.12/2022/PP/M.VIA Year 2024

How Formal DGT Compliance Overrode Tax Authority’s Benefit Test in Offshore Service Disputes.

Decision

May 05, 2026 • Taxindo Prime Consulting

How Formal DGT Compliance Overrode Tax Authority’s Benefit Test in Offshore Service Disputes.

Tax Court Appeal Decision | Income Tax Article 26 (Non-Final) | Fully Granted

PUT-005068.13/2024/PP/M.XllA for 2025

Total Victory! PT KUI Successfully Annuls Article 23 Income Tax Correction Based on Bookkeeping Data Extrapolation Assumptions

Decision

May 05, 2026 • Taxindo Prime Consulting

Total Victory! PT KUI Successfully Annuls Article 23 Income Tax Correction Based on Bookkeeping Data Extrapolation Assumptions

Tax Court Appeal Decision | Income Tax Article 23 (Non-Final) Fully Granted

PUT-010851.12/2022/PP/M.VIA Year 2024

Are Bank Statements a Tax Target? Learning from PT BYG’s Partial Victory in Proving Affiliated Loans are Non-Taxable

Decision

May 05, 2026 • Taxindo Prime Consulting

Are Bank Statements a Tax Target? Learning from PT BYG’s Partial Victory in Proving Affiliated Loans are Non-Taxable

Tax Court Appeal Decision | Annual Corporate Income Tax | Partially Granted

PUT-006874.15/2022/PP/M.IIA Year 2024

Winning Transfer Pricing Strategies: Proof of Service Existence Outweighs Allegations of Shareholder Activity

Decision

May 05, 2026 • Taxindo Prime Consulting

Winning Transfer Pricing Strategies: Proof of Service Existence Outweighs Allegations of Shareholder Activity

Tax Court Appeal Decision | Income Tax Article 23 (Non-Final) Fully Granted

PUT-010854.12/2022/PP/M.VIA Year 2024

Major Victory at Tax Court: BUT KUFPEC Successfully Overturns Million-Dollar Operating Cost Correction

Decision

May 05, 2026 • Taxindo Prime Consulting

Major Victory at Tax Court: BUT KUFPEC Successfully Overturns Million-Dollar Operating Cost Correction

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-004642.36/2024/PP/M.VIIIA for 2025

A Major Win at the Tax Court! PT KUI Successfully Validates Affiliate Management Services Despite Deemed Dividend Accusations

Decision

May 05, 2026 • Taxindo Prime Consulting

A Major Win at the Tax Court! PT KUI Successfully Validates Affiliate Management Services Despite Deemed Dividend Accusations

Tax Court Appeal Decision | Income Tax Article 23 (Non-Final) Fully Granted

PUT-010858.12/2022/PP/M.VIA Year 2024

Late Filing, Rights Lost: Vital Lessons from the PT JBE vs. DGT Case on SKP Signature Validity

Decision

May 05, 2026 • Taxindo Prime Consulting

Late Filing, Rights Lost: Vital Lessons from the PT JBE vs. DGT Case on SKP Signature Validity

Tax Court Lawsuit Decision | KUP | To Reject the Appeal/ Lawsuit

PUT-008656.99/2024/PP/M.VIIIA Year 2025

Major Victory for Taxpayer! Judges Annul Tax Correction After Auditor's Fatal Mistake in Expense Equalization Calculations.

Decision

May 05, 2026 • Taxindo Prime Consulting

Major Victory for Taxpayer! Judges Annul Tax Correction After Auditor's Fatal Mistake in Expense Equalization Calculations.

Tax Court Appeal Decision | Income Tax Article 21 (Non-Final) | Fully Granted

PUT-011664.10/2022 Year 2024

Decision

May 05, 2026 • Taxindo Prime Consulting

Why Was the Second SKP Cancellation Request Rejected? Critical Lessons on the 3-Month PMK-8/2013 Deadline in Tax Administration Decisions.

Tax Court Lawsuit Decision | KUP | To Reject the Appeal/ Lawsuit

PUT-008648.99/2024/PP/M.VIIIA Year 2025

The Risk of Charging Annual Tax Adjustments into One Period: Assessing PT JSP’s Absolute Victory at the Tax Court.

Decision

May 05, 2026 • Taxindo Prime Consulting

The Risk of Charging Annual Tax Adjustments into One Period: Assessing PT JSP’s Absolute Victory at the Tax Court.

Tax Court Appeal Decision | PPN | Fully Granted

PUT-004385.16/2022/PP/M.IVB for 2025

PT JSGI’s Million-Dollar Loss Carryforward Nullified Due to Previously Lost Tax Court Cases.

Decision

May 05, 2026 • Taxindo Prime Consulting

PT JSGI’s Million-Dollar Loss Carryforward Nullified Due to Previously Lost Tax Court Cases.

Tax Court Appeal Decision | Annual Corporate Income Tax | To Reject the Appeal/ Lawsuit

PUT-003831.15/2024/PP/M.XVIA for 2025

Nominal Price Share Transfers to Affiliates Carry High Risk in Tax Court.

Decision

May 05, 2026 • Taxindo Prime Consulting

Nominal Price Share Transfers to Affiliates Carry High Risk in Tax Court.

Tax Court Appeal Decision | Annual Corporate Income Tax | To Reject the Appeal/ Lawsuit

PUT-003685.15/2024/PP/M.VIA for 2025

How PT KUI Won a IDR 12 Billion Tax Dispute: The Vital Role of Source Documentation Against Tax Equalization

Decision

May 05, 2026 • Taxindo Prime Consulting

How PT KUI Won a IDR 12 Billion Tax Dispute: The Vital Role of Source Documentation Against Tax Equalization

Tax Court Appeal Decision | Income Tax Article 23 (Non-Final) Fully Granted

PUT-010853.12/2022/PP/M.VIA Year 2024

Winning Appeal Strategies: Dismissing Article 23/26 Income Tax Corrections on Affiliated Service Costs Deemed Tax Objects by DGT

Decision

May 05, 2026 • Taxindo Prime Consulting

Winning Appeal Strategies: Dismissing Article 23/26 Income Tax Corrections on Affiliated Service Costs Deemed Tax Objects by DGT

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | Fully Granted

PUT-010860.35/2022/PP/M.VIA Year 2024

Why Berry Ratio is Inappropriate for Vehicle Dealership Business?

Decision

May 05, 2026 • Taxindo Prime Consulting

Why Berry Ratio is Inappropriate for Vehicle Dealership Business?

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-002719.15/2022/PP/M.IIA for 2025

Lacking Agreement Evidence, DGT Cannot Arbitrarily Assume Costs as Royalties

Decision

May 05, 2026 • Taxindo Prime Consulting

Lacking Agreement Evidence, DGT Cannot Arbitrarily Assume Costs as Royalties

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | Fully Granted

PUT-010863.35/2022/PP/M.VIA Year 2024

Appeal Won! How CV PP Overturned Billions in COGS Adjustments Through Documentary Evidence at the Tax Court

Decision

May 05, 2026 • Taxindo Prime Consulting

Appeal Won! How CV PP Overturned Billions in COGS Adjustments Through Documentary Evidence at the Tax Court

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-010579.15/2023/PP/M.IXB Year 2024

Beware! Incorrect Tax ID on Credit Notes Could Nullify Your VAT Base Reduction

Decision

May 05, 2026 • Taxindo Prime Consulting

Beware! Incorrect Tax ID on Credit Notes Could Nullify Your VAT Base Reduction

Tax Court Appeal Decision | PPN | Partially Granted

PUT-010872.16/2022/PP/M.VIA Year 2024

Trapped in the "Door-to-Door" Definition: Why Do FedEx Services in Indonesia Remain Subject to VAT despite International Airline Status?

Decision

May 05, 2026 • Taxindo Prime Consulting

Trapped in the "Door-to-Door" Definition: Why Do FedEx Services in Indonesia Remain Subject to VAT despite International Airline Status?

Tax Court Appeal Decision | PPN | To Reject the Appeal/ Lawsuit

PUT-002399.16/2023/PP/M.VIIIB for 2025

Appeal Won! How PT BPDP Successfully Challenged Procedurally Flawed Article 23 Equalization Corrections

Decision

May 05, 2026 • Taxindo Prime Consulting

Appeal Won! How PT BPDP Successfully Challenged Procedurally Flawed Article 23 Equalization Corrections

Tax Court Appeal Decision | Income Tax Article 23 (Non-Final) Fully Granted

PUT-011385.12/2023/PP/M.IXB Year 2024

Not a Dividend! How PT KUI Successfully Challenged Tax Assessments on Affiliate Loan Repayments

Decision

May 05, 2026 • Taxindo Prime Consulting

Not a Dividend! How PT KUI Successfully Challenged Tax Assessments on Affiliate Loan Repayments

Tax Court Decision | Income Tax Articles 23/26 (Final) | Appeal | Fully Granted

PUT-010862.35/2022/PP/M.VIA Year 2024

Banking Strategy Against Final Income Tax Corrections: Winning through Customer Account Evidence Below 7.5 Million Rupiah

Decision

May 05, 2026 • Taxindo Prime Consulting

Banking Strategy Against Final Income Tax Corrections: Winning through Customer Account Evidence Below 7.5 Million Rupiah

Tax Court Appeal Decision | Income Tax Article 4 Paragraph 2 (Final) | Partially Granted

PUT-011164.25/2019/PP/M.IIB Year 2024

Revenue Exceeding 4.8 Billion: Is the 1% Final Tax Still Mandatory? Insights from the Tax Court Ruling

Decision

May 05, 2026 • Taxindo Prime Consulting

Revenue Exceeding 4.8 Billion: Is the 1% Final Tax Still Mandatory? Insights from the Tax Court Ruling

Tax Court Appeal Decision | Annual Individual Income Tax | Fully Granted

PUT-001709.14/2022/PP/M.XIVB for 2025

Challenging the Validity of DGT’s Comparable Selection in Transfer Pricing Disputes

Decision

May 05, 2026 • Taxindo Prime Consulting

Challenging the Validity of DGT’s Comparable Selection in Transfer Pricing Disputes

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-001297.15/2022/PP/M.XIVB for 2025

Decision

May 05, 2026 • Taxindo Prime Consulting

Business Model Changed, Can Past Input Tax Still Be Credited? Check Out the YDKTI Decision

Tax Court Appeal Decision | PPN | Partially Granted

PUT-009241.16/2022/PP/M.XIIB Year 2024

Strategic Approaches to Challenging VAT Corrections Derived from "Non-Existent" Tax Invoice Responses

Decision

May 05, 2026 • Taxindo Prime Consulting

Strategic Approaches to Challenging VAT Corrections Derived from "Non-Existent" Tax Invoice Responses

Tax Court Appeal Decision | PPN | Partially Granted

PUT-010873.16/2022/PP/M.VIA Year 2024

Appeal Won! When is VAT on Foreign Royalties Actually Due: At Use or At Billing?

Decision

May 05, 2026 • Taxindo Prime Consulting

Appeal Won! When is VAT on Foreign Royalties Actually Due: At Use or At Billing?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-010886.16/2022/PP/M.VIA Year 2024

Without Proof of Fund Flow, PT SSK's PPh 26 Royalty Correction Overturned by Tax Court

Decision

May 05, 2026 • Taxindo Prime Consulting

Without Proof of Fund Flow, PT SSK's PPh 26 Royalty Correction Overturned by Tax Court

Tax Court Appeal Decision | Income Tax Article 26 (Non-Final) | Fully Granted

PUT-000243.13/2024/PP/M.IIIB for 2025

Principal Paid but Sanctions Stay: Why PT SLR's Lawsuit for Tax Penalty Waiver was Rejected by the Tax Court?

Decision

May 05, 2026 • Taxindo Prime Consulting

Principal Paid but Sanctions Stay: Why PT SLR's Lawsuit for Tax Penalty Waiver was Rejected by the Tax Court?

Tax Court Lawsuit Decision | KUP | To Reject the Appeal/ Lawsuit

PUT-004532.99/2024/PP/M.IXA Year 2025

Winning the VAT Lawsuit! PT WA Proves Billing Receipts Are Not Real Payment Proof in Invoice Penalty Dispute

Decision

May 05, 2026 • Taxindo Prime Consulting

Winning the VAT Lawsuit! PT WA Proves Billing Receipts Are Not Real Payment Proof in Invoice Penalty Dispute

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-004795.99/2024/PP/M.IIB Year 2024

Winning Transfer Pricing Disputes: Why DGT's Benchmarking Can Fail in the Tax Court?

Decision

May 05, 2026 • Taxindo Prime Consulting

Winning Transfer Pricing Disputes: Why DGT's Benchmarking Can Fail in the Tax Court?

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-000242.15/2024/PP/M.IIIB for 2025

Strategies for Facing Transfer Pricing Corrections: Learning from PT LVI's Victory in COGS and VAT Reconciliation Disputes

Decision

May 05, 2026 • Taxindo Prime Consulting

Strategies for Facing Transfer Pricing Corrections: Learning from PT LVI's Victory in COGS and VAT Reconciliation Disputes

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-002052.15/2021/PP/M.XA Year 2024

Affiliated Loan Deemed as Dividend? PT TMCI Wins Tax Dispute Over Interest Expense Correction from the Netherlands

Decision

May 05, 2026 • Taxindo Prime Consulting

Affiliated Loan Deemed as Dividend? PT TMCI Wins Tax Dispute Over Interest Expense Correction from the Netherlands

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-004673.15/2019/PP/M.XIVB Year 2020

P3B vs. PSC Conflict: Why the 10% Treaty Rate Failed to Protect an Oil & Gas PE in the Indonesian Tax Court.

Decision

May 05, 2026 • Taxindo Prime Consulting

P3B vs. PSC Conflict: Why the 10% Treaty Rate Failed to Protect an Oil & Gas PE in the Indonesian Tax Court.

Tax Court Appeal Decision | Income Tax Article 26 Paragraph 4 - Oil & Gas (Final) | To Reject the Appeal/ Lawsuit

PUT-000099.15/2024/PP/M.VIIIA for 2025

How PT GPL Successfully Won a 7.3 Billion IDR VAT Compensation Dispute

Decision

May 05, 2026 • Taxindo Prime Consulting

How PT GPL Successfully Won a 7.3 Billion IDR VAT Compensation Dispute

Tax Court Appeal Decision | PPN | Fully Granted

PUT-001621.16/2023/PP/M.XVIIIA for 2025

Challenging SPHP Procedures to Void Tax Fines? Insights from the Tax Court’s Ruling on CV MJA

Decision

May 05, 2026 • Taxindo Prime Consulting

Challenging SPHP Procedures to Void Tax Fines? Insights from the Tax Court’s Ruling on CV MJA

Tax Court Lawsuit Decision | KUP | To Reject the Appeal/ Lawsuit

PUT-004851.99/2024/PP/M.IA Year 2024

Oil and Gas Contractor Fails to Cancel VAT Tax Assessment Notice: Why the Original Tax Invoice Date Takes Precedence Over the Substitute One?

Decision

May 04, 2026 • Taxindo Prime Consulting

Oil and Gas Contractor Fails to Cancel VAT Tax Assessment Notice: Why the Original Tax Invoice Date Takes Precedence Over the Substitute One?

Tax Court Lawsuit Decision | Tax Lawsuit | To Reject the Appeal/ Lawsuit

PUT-007876.99/2024/PP/M.IIIA Year 2025

Stumbling on a Courtroom Admission: IDR 4.2 Million WHT Article 23 Correction Upheld Despite Claims of Procedural Flaw

Decision

May 04, 2026 • Taxindo Prime Consulting

Stumbling on a Courtroom Admission: IDR 4.2 Million WHT Article 23 Correction Upheld Despite Claims of Procedural Flaw

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | To Reject the Appeal/ Lawsuit

PUT-005437.12/2024/PP/M.VA Year 2025

DGT Defeated! The Tax Court Overturns the Reclassification of Management Fees as Dividends

Decision

May 04, 2026 • Taxindo Prime Consulting

DGT Defeated! The Tax Court Overturns the Reclassification of Management Fees as Dividends

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | Partially Granted

PUT-010518.13/2023/PP/M.XXA Year 2024

VAT Underpayment Assessment Annulled! Tax Court Protects Taxpayers from Invoice Reporting Errors by Counterparties

Decision

May 04, 2026 • Taxindo Prime Consulting

VAT Underpayment Assessment Annulled! Tax Court Protects Taxpayers from Invoice Reporting Errors by Counterparties

Tax Court Appeal Decision | PPN | Partially Granted

PUT-005434.16/2024/PP/M.VA Year 2025

The VAT Trap in Logistics: Why FEC Claim for International Air Freight Exemption Was Rejected?

Decision

May 04, 2026 • Taxindo Prime Consulting

The VAT Trap in Logistics: Why FEC Claim for International Air Freight Exemption Was Rejected?

Tax Court Appeal Decision | PPN | To Reject the Appeal/ Lawsuit

PUT-002404.16/2023/PPM.VIIIB for 2025

A Major Win for PE! Why Head Office Cost Allocations Are Not Subject to VAT on Offshore Services?

Decision

May 04, 2026 • Taxindo Prime Consulting

A Major Win for PE! Why Head Office Cost Allocations Are Not Subject to VAT on Offshore Services?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-001764.16/2023/PPM.VIIB for 2025

The Danger of Assumptions! Why Turnover Corrections Based Solely on Import Data Can Be Overturned.

Decision

May 04, 2026 • Taxindo Prime Consulting

The Danger of Assumptions! Why Turnover Corrections Based Solely on Import Data Can Be Overturned.

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-014137.15/2021/PP/M.IVB for 2025

Why Salary Equalization Differences in Audit Reports Are Not Automatically Taxable Objects?

Decision

May 04, 2026 • Taxindo Prime Consulting

Why Salary Equalization Differences in Audit Reports Are Not Automatically Taxable Objects?

Tax Court Appeal Decision | Income Tax Article 21 (Non-Final) | Fully Granted

PUT-014040.10/2022/PPM.XIB for 2025

Victory for Small Taxpayers: Court Annuls Tax Assessment Due to Lack of Tax Authority Guidance

Decision

May 04, 2026 • Taxindo Prime Consulting

Victory for Small Taxpayers: Court Annuls Tax Assessment Due to Lack of Tax Authority Guidance

Tax Court Appeal Decision | PPN | Fully Granted

PUT-001110.16/2024/PP/M.IXA Year 2025

Warning! Transfer Pricing Gaps can be Reclassified as Constructive Dividends and Subject to Article 26 Withholding Tax

Decision

May 04, 2026 • Taxindo Prime Consulting

Warning! Transfer Pricing Gaps can be Reclassified as Constructive Dividends and Subject to Article 26 Withholding Tax

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | To Reject the Appeal/ Lawsuit

PUT-005180.13/2022/PP/M.XIB Year 2024

Internal Functional Duplication Leads to the Rejection of Affiliate Management Fees

Decision

May 04, 2026 • Taxindo Prime Consulting

Internal Functional Duplication Leads to the Rejection of Affiliate Management Fees

Tax Court Appeal Decision | Annual Corporate Income Tax | Partially Granted

PUT-013396.15/2022/PP/M.IVB for 2025

Decision

May 04, 2026 • Taxindo Prime Consulting

The Trap of Exempted PLN Electricity: Your Input Tax is Absolutely Non-Creditable! Crucial Lessons from a Tax Court Decision

Tax Court Appeal Decision | PPN | Partially Granted

PUT-003404.16/2024/P/M.IIIB Year 2025

Trapped by Tax Amnesty Receivables: Why 2019 Apartment Installments are Still Subject to VAT?

Decision

May 04, 2026 • Taxindo Prime Consulting

Trapped by Tax Amnesty Receivables: Why 2019 Apartment Installments are Still Subject to VAT?

Tax Court Appeal Decision | PPN | To Reject the Appeal/ Lawsuit

PUT-001374.16/2024/PP/M.XIVA Tahun 2025

Why Returns Without Tax ID Can Still Overturn Sales Corrections?

Decision

May 04, 2026 • Taxindo Prime Consulting

Why Returns Without Tax ID Can Still Overturn Sales Corrections?

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-012941.15/2021/PPM.MIIIA for 2025

Total Victory at the Tax Court: How PT MGS Defeated Billions in VAT Adjustments Based on Cash Flow Analysis

Decision

May 04, 2026 • Taxindo Prime Consulting

Total Victory at the Tax Court: How PT MGS Defeated Billions in VAT Adjustments Based on Cash Flow Analysis

Tax Court Appeal Decision | PPN | Fully Granted

PUT-001377.16/2024/PP/M.XIVA Year 2025

Clerical Errors are Not Final: Winning a Tax Appeal Through Substance-Over-Form Asset Life Evidence

Decision

May 04, 2026 • Taxindo Prime Consulting

Clerical Errors are Not Final: Winning a Tax Appeal Through Substance-Over-Form Asset Life Evidence

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-001757.15/2024/PP/M.XVA Year 2025

Amortization and Reimbursement Claims Rejected! Lessons from a WHT Article 26 Case that Failed the Substance Test

Decision

May 04, 2026 • Taxindo Prime Consulting

Amortization and Reimbursement Claims Rejected! Lessons from a WHT Article 26 Case that Failed the Substance Test

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | Partially Granted

PUT-003059.13/2024/PP/M.IA Year 2025

Tax Assessment Issued After 5 Years? How the Statute of Limitations Secured a Victory for Taxpayers in the Tax Court

Decision

May 04, 2026 • Taxindo Prime Consulting

Tax Assessment Issued After 5 Years? How the Statute of Limitations Secured a Victory for Taxpayers in the Tax Court

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-001960.99/2024/PP/M.XIVA Year 2025

Warning! High Debt Balances on Balance Sheets are Often Misinterpreted as Income by Tax Auditors

Decision

May 04, 2026 • Taxindo Prime Consulting

Warning! High Debt Balances on Balance Sheets are Often Misinterpreted as Income by Tax Auditors

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-002238.15/2024/PP/M.XIVA Year 2025

Beware of Cost Equalization! PT BTS Loses in Tax Court After Failing to Prove Cash Flow Origin

Decision

May 04, 2026 • Taxindo Prime Consulting

Beware of Cost Equalization! PT BTS Loses in Tax Court After Failing to Prove Cash Flow Origin

Tax Court Appeal Decision | Income Tax Article 21 (Non-Final) | To Reject the Appeal/ Lawsuit

PUT-002421.10/2022/PP/M.XIIA Year 2025

Wrong Payment Code Doesn't Mean Lost Tax: PTPN III's Victory Over Tax Credit Correction

Decision

May 04, 2026 • Taxindo Prime Consulting

Wrong Payment Code Doesn't Mean Lost Tax: PTPN III's Victory Over Tax Credit Correction

Tax Court Appeal Decision | Income Tax Article 21 (Final) | Partially Granted

PUT-007118.28/2022/PP/M.XA Year 2024

Beware! Having a PIB is Not Enough for Input Tax Claims if Cash Flow Cannot Be Proven

Decision

May 04, 2026 • Taxindo Prime Consulting

Beware! Having a PIB is Not Enough for Input Tax Claims if Cash Flow Cannot Be Proven

Tax Court Appeal Decision | PPN | To Reject the Appeal/ Lawsuit

PUT-002425.16/2022/PP/M.XIIA Year 2025

Winning in Court: How PT BMS Overturned Tax Corrections Using the Lex Superior Principle

Decision

May 04, 2026 • Taxindo Prime Consulting

Winning in Court: How PT BMS Overturned Tax Corrections Using the Lex Superior Principle

Tax Court Appeal Decision | PPN | Fully Granted

PUT-009122.16/2019/PP/M.IIIA Year 2024

Tax Court Rejects Appeal! Why Missing Documents Led to Massive Withholding Tax Liabilities

Decision

May 04, 2026 • Taxindo Prime Consulting

Tax Court Rejects Appeal! Why Missing Documents Led to Massive Withholding Tax Liabilities

Tax Court Appeal Decision | Income Tax Article 23 (Non-Final) To Reject the Appeal/ Lawsuit

PUT-002422.12/2022/PP/M.XIIA Tahun 2025

Primary Correction Overturned, Secondary PPh 26 Adjustment Automatically Annulled: Lessons from the PT DKCMI Case

Decision

May 04, 2026 • Taxindo Prime Consulting

Primary Correction Overturned, Secondary PPh 26 Adjustment Automatically Annulled: Lessons from the PT DKCMI Case

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | Fully Granted

PUT-009671.13/2023/PP/M.XIVA Year 2024

Implications of Applying Paragraph 7.45 of OECD Transfer Pricing Guidelines in Disputes on Recharacterization of Management Fees into Dividends

Decision

May 04, 2026 • Taxindo Prime Consulting

Implications of Applying Paragraph 7.45 of OECD Transfer Pricing Guidelines in Disputes on Recharacterization of Management Fees into Dividends

Tax Court Appeal Decision | Income Tax Article 26 (Non-Final) | Partially Granted

PUT-012275.13/2020/PP/M.IIA Year 2025

Winning the Appeal! How YDKTI Secured Input Tax Credit Rights Despite Business Model Changes

Decision

May 04, 2026 • Taxindo Prime Consulting

Winning the Appeal! How YDKTI Secured Input Tax Credit Rights Despite Business Model Changes

Tax Court Appeal Decision | PPN | Fully Granted

PUT-009239.16/2022/PP/M.XIIB Year 2024

Lawsuit Denied! PT JJW's Strategy to Challenge VAT STP Procedures Ends in Rejection by the Tax Court

Decision

May 04, 2026 • Taxindo Prime Consulting

Lawsuit Denied! PT JJW's Strategy to Challenge VAT STP Procedures Ends in Rejection by the Tax Court

Tax Court Lawsuit Decision | PPN | To Reject the Appeal/ Lawsuit

PUT-009258.99/2023/PP/M.IVB Year 2024

Decision

May 04, 2026 • Taxindo Prime Consulting

A $1.2 Million Victory! PT SAM Successfully Overturns Local Tax Authority’s Decision on BPHTB Overpayment in Tax Court

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-002482.99/2020/PP/M.XIVB Year 2021

Winning the Appeal: Testing the Time Limit for Disclosure of Untruth Before the Issuance of Tax Assessment

Decision

May 04, 2026 • Taxindo Prime Consulting

Winning the Appeal: Testing the Time Limit for Disclosure of Untruth Before the Issuance of Tax Assessment

Tax Court Appeal Decision | PPN | Fully Granted

PUT-009126.16/2019/PP/M.IIIA Year 2021

Tax Court Victory: Why Input Tax During the Construction Phase Remains Creditable?

Decision

May 04, 2026 • Taxindo Prime Consulting

Tax Court Victory: Why Input Tax During the Construction Phase Remains Creditable?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-009123.16/2019/PP/M.IIIA Year 2021

Beware! Cancellation of Sale and Purchase Agreement Without Cash Flow Evidence Still Incurs 2.5 Percent Final Tax

Decision

May 04, 2026 • Taxindo Prime Consulting

Beware! Cancellation of Sale and Purchase Agreement Without Cash Flow Evidence Still Incurs 2.5 Percent Final Tax

Tax Court Appeal Decision | Income Tax Article 4 Paragraph 2 (Final) | To Reject the Appeal/ Lawsuit

PUT-002428.25/2022/PP/M.XIIA Year 2025

Marketing Strategy or Tax Object? Testing the Thin Line Between Price Discounts and Awards in Article 23 Income Tax Disputes

Decision

May 04, 2026 • Taxindo Prime Consulting

Marketing Strategy or Tax Object? Testing the Thin Line Between Price Discounts and Awards in Article 23 Income Tax Disputes

Tax Court Appeal Decision | Income Tax Article 23 (Non-Final) Fully Granted

PUT-002512.12/2023/PP/M.XIA Tahun 2024

The Equalization Trap: How Fuel and Toll Costs Can Trigger Withholding Tax Disputes in the Tax Court

Decision

May 04, 2026 • Taxindo Prime Consulting

The Equalization Trap: How Fuel and Toll Costs Can Trigger Withholding Tax Disputes in the Tax Court

Tax Court Appeal Decision | Income Tax Article 23 (Non-Final) Partially Granted

PUT-007865.12/2023/PP/M.VIA Year 2024

Negative Equity? Be Prepared for Your Interest Expenses and Exchange Losses to Be Non-Deductible

Decision

May 04, 2026 • Taxindo Prime Consulting

Negative Equity? Be Prepared for Your Interest Expenses and Exchange Losses to Be Non-Deductible

Tax Court Appeal Decision | Annual Corporate Income Tax | Partially Granted

PUT-002423.15/2022/PP/M.XIIA Year 2025

Counterparty Failed to Report VAT: Is Your Input Tax Credit Automatically Lost? Key Lessons from the PT ER Case.

Decision

May 04, 2026 • Taxindo Prime Consulting

Counterparty Failed to Report VAT: Is Your Input Tax Credit Automatically Lost? Key Lessons from the PT ER Case.

Tax Court Appeal Decision | PPN | Partially Granted

PUT-012940.16/2021/PP/M.VIIIA for 2025

Geological Service Fees: 20-Year Amortization or Direct Expense? Here is the Judges' Answer

Decision

May 04, 2026 • Taxindo Prime Consulting

Geological Service Fees: 20-Year Amortization or Direct Expense? Here is the Judges' Answer

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-002621.15/2023/PP/M.XVIIIA Tahun 2025

Not Revenue! How PT BYG Proven Intercompany Loans Before the Tax Court and Nullified VAT Corrections

Decision

May 04, 2026 • Taxindo Prime Consulting

Not Revenue! How PT BYG Proven Intercompany Loans Before the Tax Court and Nullified VAT Corrections

Tax Court Appeal Decision | PPN | Fully Granted

PUT-006872.16/2022/PP/M.IIA Year 2024

Assumption-Based Taxes Fail in Court: Why Palm Oil Production Estimates Cannot Be the Sole Basis for Tax Corrections?

Decision

May 04, 2026 • Taxindo Prime Consulting

Assumption-Based Taxes Fail in Court: Why Palm Oil Production Estimates Cannot Be the Sole Basis for Tax Corrections?

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-011907.15/2021/PP/M.IVB for 2025

Wrong Legal Path! Why the Lawsuit to Cancel the Tax Assessment Was Rejected Despite Miscalculation Claims

Decision

May 04, 2026 • Taxindo Prime Consulting

Wrong Legal Path! Why the Lawsuit to Cancel the Tax Assessment Was Rejected Despite Miscalculation Claims

Tax Court Lawsuit Decision | PPN | To Reject the Appeal/ Lawsuit

PUT-002849.99/2024/PP/M.XIVA Year 2025

Should Exported Goods from Toll Manufacturing Have a VAT Base? Lessons from the PT SGS Case

Decision

May 04, 2026 • Taxindo Prime Consulting

Should Exported Goods from Toll Manufacturing Have a VAT Base? Lessons from the PT SGS Case

Tax Court Appeal Decision | PPN | Fully Granted

PUT-008857.16/2023/PP/M.IIB Year 2024

Winning in Exports, Losing Locally: Vital Lessons on Transfer Pricing and Multi-Billion Loan Disputes from the PT. IP Case

Decision

May 04, 2026 • Taxindo Prime Consulting

Winning in Exports, Losing Locally: Vital Lessons on Transfer Pricing and Multi-Billion Loan Disputes from the PT. IP Case

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-009088.152023PPM.IB Year 2025

Tax Office Defeated! Cost Equalization Without Detailed Tax Periods Overturned by Tax Court

Decision

May 04, 2026 • Taxindo Prime Consulting

Tax Office Defeated! Cost Equalization Without Detailed Tax Periods Overturned by Tax Court

Tax Court Appeal Decision | Income Tax Article 21 (Non-Final) | Fully Granted

PUT-011460.10/2024/PP/M.XVIA for 2025

Winning VAT Disputes: Authentic Evidence of Production Cost Correlation vs DGT’s Non-Business Related Corrections

Decision

May 04, 2026 • Taxindo Prime Consulting

Winning VAT Disputes: Authentic Evidence of Production Cost Correlation vs DGT’s Non-Business Related Corrections

Tax Court Appeal Decision | PPN | Fully Granted

PUT-010381.16/2022/PP/M.IIIB for 2025

Tax Invoice Not Found in DJP System? How Taxpayers Win Input Tax Disputes Through Material Evidence Testing

Decision

May 04, 2026 • Taxindo Prime Consulting

Tax Invoice Not Found in DJP System? How Taxpayers Win Input Tax Disputes Through Material Evidence Testing

Tax Court Appeal Decision | PPN | Partially Granted

PUT-006871.16/2022/PP/M.IIA Year 2024

Not Debt but Equity: How PT MMN Overturned Billions in Imputed Interest Corrections from the DGT

Decision

May 04, 2026 • Taxindo Prime Consulting

Not Debt but Equity: How PT MMN Overturned Billions in Imputed Interest Corrections from the DGT

Tax Court Appeal Decision | Income Tax Article 23 (Non-Final) Fully Granted

PUT-002923.12/2024/PP/M.XIVB Year 2025

Cash Flow Audit Alert! How PT BYG Secured a Win on Affiliate Loans but Lost on Cash Deposit Verification at the Tax Court.

Decision

May 04, 2026 • Taxindo Prime Consulting

Cash Flow Audit Alert! How PT BYG Secured a Win on Affiliate Loans but Lost on Cash Deposit Verification at the Tax Court.

Tax Court Appeal Decision | PPN | Partially Granted

PUT-006865.16/2022/PP/M.IIA

Affiliated Receivables as a Barrier? Why PT SLR's Request for Tax Penalty Remission was Rejected by the Tax Court

Decision

May 04, 2026 • Taxindo Prime Consulting

Affiliated Receivables as a Barrier? Why PT SLR's Request for Tax Penalty Remission was Rejected by the Tax Court

Tax Court Lawsuit Decision | Tax Lawsuit | To Reject the Appeal/ Lawsuit

PUT-003126.99/2023/PP/M.IXA Year 2025

Is Reporting Goods' Value Mandatory for Service Exports? Insights from the Latest Tax Court Ruling!

Decision

May 04, 2026 • Taxindo Prime Consulting

Is Reporting Goods' Value Mandatory for Service Exports? Insights from the Latest Tax Court Ruling!

Tax Court Appeal Decision | PPN | Fully Granted

PUT-008849.16/2023/PP/M.IIB Year 2024

Caution! Eid Holidays Are Not a "Force Majeure" Excuse for Tax Lawsuit Delays

Decision

May 04, 2026 • Taxindo Prime Consulting

Caution! Eid Holidays Are Not a "Force Majeure" Excuse for Tax Lawsuit Delays

Tax Court Lawsuit Decision | Tax Dispute Resolution | Inadmissible

PUT-003291.99/2024/PP/M. XVIB Year 2024

Countering VAT Revenue Corrections from Bank Statements: Strategic Lessons from PT BYG’s Victory at the Tax Court

Decision

May 04, 2026 • Taxindo Prime Consulting

Countering VAT Revenue Corrections from Bank Statements: Strategic Lessons from PT BYG’s Victory at the Tax Court

Tax Court Appeal Decision | PPN | Partially Granted

PUT-006873.16/2022/PP/M.IIA Year 2024

Winning the VAT Appeal! Don't Let Your Tax Compensation Rights Vanish Due to Administrative Issues

Decision

May 04, 2026 • Taxindo Prime Consulting

Winning the VAT Appeal! Don't Let Your Tax Compensation Rights Vanish Due to Administrative Issues

Tax Court Appeal Decision | PPN | Fully Granted

PUT-008854.16/2023/PP/M.IIB Year 2024

Benefit Test Failure: Why the Tax Court Upheld the Rejection of PT B’s Group Name Royalty?

Decision

May 04, 2026 • Taxindo Prime Consulting

Benefit Test Failure: Why the Tax Court Upheld the Rejection of PT B’s Group Name Royalty?

Tax Court Appeal Decision | Annual Corporate Income Tax | Partially Granted

PUT-010055.15/2022/PP/M.XVB for 2025

KUI Prevails! Why Management Fee Payments Are Not Deemed Dividends: The Power of Robust Service Agreements in Tax Litigation.

Decision

May 04, 2026 • Taxindo Prime Consulting

KUI Prevails! Why Management Fee Payments Are Not Deemed Dividends: The Power of Robust Service Agreements in Tax Litigation.

Tax Court Appeal Decision | Income Tax Article 23 (Non-Final) Fully Granted

PUT-010848.12/2022/PP/M.VIA Year 2024

Tax is Not Just About Revenue: The Critical Role of the Matching Cost Principle in Facing Cash Flow Audit Adjustments

Decision

May 04, 2026 • Taxindo Prime Consulting

Tax is Not Just About Revenue: The Critical Role of the Matching Cost Principle in Facing Cash Flow Audit Adjustments

Tax Court Appeal Decision | Income Tax Article 21 (Non-Final) | Partially Granted

PUT-010413.14/2023/PP/M.VI B Year 2024

Beware of Sudden Tax Corrections: Lessons from PT KUI’s Promotion Expense Dispute

Decision

May 04, 2026 • Taxindo Prime Consulting

Beware of Sudden Tax Corrections: Lessons from PT KUI’s Promotion Expense Dispute

Tax Court Appeal Decision | Income Tax Article 21 (Non-Final) | Partially Granted

PUT-010847.10/2022/PP/M.VIA Year 2024

Warranty Cost Dispute and Supporting Documentation

Decision

May 04, 2026 • Taxindo Prime Consulting

Warranty Cost Dispute and Supporting Documentation

Tax Court Appeal Decision | Annual Corporate Income Tax | To Reject the Appeal/ Lawsuit

PUT-003208.15/2023/PP/M.XIA Year 2024

Does Exporting Toll-Manufactured Goods Always Trigger VAT? Insights from PT SS’s Victory at the Tax Court.

Decision

May 04, 2026 • Taxindo Prime Consulting

Does Exporting Toll-Manufactured Goods Always Trigger VAT? Insights from PT SS’s Victory at the Tax Court.

Tax Court Appeal Decision | PPN | Fully Granted

PUT-008853.16/2023/PP/M.IIB Year 2024

The Management Fees vs. Disguised Dividends Debate: Why the Tax Court Ruled for PT KUI?

Decision

May 04, 2026 • Taxindo Prime Consulting

The Management Fees vs. Disguised Dividends Debate: Why the Tax Court Ruled for PT KUI?

Tax Court Appeal Decision | Income Tax Article 23 (Non-Final) Fully Granted

PUT-010850.12/2022/PP/M.VIA Year 2024

Total Victory at the Tax Court! PT KUI’s Strategy in Proving the Reality of Affiliated Management Services Against Article 26 Tax Corrections

Decision

May 04, 2026 • Taxindo Prime Consulting

Total Victory at the Tax Court! PT KUI’s Strategy in Proving the Reality of Affiliated Management Services Against Article 26 Tax Corrections

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | Fully Granted

PUT-010861.35/2022/PP/M.VIA Year 2024

Navigating Tax Object Recharacterization: Lessons from the PT AI Royalty vs. Dividend Case

Decision

May 04, 2026 • Taxindo Prime Consulting

Navigating Tax Object Recharacterization: Lessons from the PT AI Royalty vs. Dividend Case

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | Partially Granted

PUT-003492.13/2022/PP/M.XIIA Year 2025

Not a Sale and Purchase Transaction: Why Did the Tax Authority Correct Internal Transfers as Article 22 Objects?

Decision

May 04, 2026 • Taxindo Prime Consulting

Not a Sale and Purchase Transaction: Why Did the Tax Authority Correct Internal Transfers as Article 22 Objects?

Tax Court Appeal Decision | Income Tax Article 22 (Non-Final) | Fully Granted

PUT-009403.11/2023/PP/M.XVIIIB for 2025

Judges' Verdict: Net-Off Payment Mechanism for Natural Gas is Not an Object of Article 22 Tax, PT PIP Secures Absolute Victory!

Decision

May 04, 2026 • Taxindo Prime Consulting

Judges' Verdict: Net-Off Payment Mechanism for Natural Gas is Not an Object of Article 22 Tax, PT PIP Secures Absolute Victory!

Tax Court Appeal Decision | Income Tax Article 22 (Non-Final) | Fully Granted

PUT-009401.11/2023/PP/M.XVIIIB for 2025

Billions in Royalties Denied by the Tax Court: Why TP Documentation Alone is Not Enough to Counter DJP Corrections?

Decision

May 04, 2026 • Taxindo Prime Consulting

Billions in Royalties Denied by the Tax Court: Why TP Documentation Alone is Not Enough to Counter DJP Corrections?

Tax Court Appeal Decision | Annual Corporate Income Tax | To Reject the Appeal/ Lawsuit

PUT-003491.15/2022/PP/M.XIIA Year 2025

Towers are Not Buildings? Examining PT PTI’s Victory Against Billion-Rupiah Fiscal Depreciation Corrections.

Decision

May 04, 2026 • Taxindo Prime Consulting

Towers are Not Buildings? Examining PT PTI’s Victory Against Billion-Rupiah Fiscal Depreciation Corrections.

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-007403.15/2022/PP/M.IVB for 2025

Taxes Paid Individually, Yet the Company is Still Charged? Deconstructing PT AI’s Victory in the Expatriate Salary Reimbursement Dispute

Decision

May 04, 2026 • Taxindo Prime Consulting

Taxes Paid Individually, Yet the Company is Still Charged? Deconstructing PT AI’s Victory in the Expatriate Salary Reimbursement Dispute

Tax Court Appeal Decision | Income Tax Article 21 (Non-Final) | Fully Granted

PUT-003493.10/2022/PP/M.XIIA Year 2025

Taxpayer Loses Lawsuit! Why DJP’s Forensic Audit is More Powerful Than Just Bank Statements?

Decision

May 04, 2026 • Taxindo Prime Consulting

Taxpayer Loses Lawsuit! Why DJP’s Forensic Audit is More Powerful Than Just Bank Statements?

Tax Court Lawsuit Decision | Tax Dispute Resolution | To Reject the Appeal/ Lawsuit

PUT-004252.99/2024/PP/M.XIVA Year 2025

Victory in Court: Bank Transfer Evidence Cancels Hundreds of Millions in Tax Invoice Penalties

Decision

May 04, 2026 • Taxindo Prime Consulting

Victory in Court: Bank Transfer Evidence Cancels Hundreds of Millions in Tax Invoice Penalties

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-004270.99/2024/PP/M.IIB Year 2024

Why Covering Subcontractor Operational Costs Leads to Corporate Tax Corrections.

Decision

May 04, 2026 • Taxindo Prime Consulting

Why Covering Subcontractor Operational Costs Leads to Corporate Tax Corrections.

Tax Court Appeal Decision | Annual Corporate Income Tax | To Reject the Appeal/ Lawsuit

PUT-007197.15/2024/PP/M.VA for 2025

How a Flawed Power of Attorney Ruined a Major Tax Appeal

Decision

May 04, 2026 • Taxindo Prime Consulting

How a Flawed Power of Attorney Ruined a Major Tax Appeal

Tax Court Appeal Decision | KUP | Inadmissible

PUT-006311.15/2024/PP/M.XIB for 2025

Beware! Lawsuits Dismissed Due to Procedural Errors: Vital Lessons from the PT JJSW Case

Decision

April 30, 2026 • Taxindo Prime Consulting

Beware! Lawsuits Dismissed Due to Procedural Errors: Vital Lessons from the PT JJSW Case

Tax Court Lawsuit Decision | KUP | To Reject the Appeal/ Lawsuit

PUT-009264.99/2023/PP/M.IVB Year 2024

Strategic Defense Against the Reclassification of Service Fees into Dividends: Lessons from PT IJF’s Absolute Victory in the Tax Court.

Decision

April 30, 2026 • Taxindo Prime Consulting

Strategic Defense Against the Reclassification of Service Fees into Dividends: Lessons from PT IJF’s Absolute Victory in the Tax Court.

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | Fully Granted

PUT-010520.13/2023/PP/M.XXA Year 2024

Late on Your Second Request? Beware, the "Unauthorized Official" Argument Won't Save Your STP from Rejection!

Decision

April 30, 2026 • Taxindo Prime Consulting

Late on Your Second Request? Beware, the "Unauthorized Official" Argument Won't Save Your STP from Rejection!

Tax Court Lawsuit Decision | KUP | To Reject the Appeal/ Lawsuit

PUT-008702.992024PPM.VIIIA Year 2025

Beware of Cost-to-Dividend Reclassification! PT IJF Wins Tax Appeal Against Management Fee Adjustment

Decision

April 30, 2026 • Taxindo Prime Consulting

Beware of Cost-to-Dividend Reclassification! PT IJF Wins Tax Appeal Against Management Fee Adjustment

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | Fully Granted

PUT-010514.13/2023/PP/M.XXA Year 2024

Taxpayer Victory: Formal DGT Form Evidence Dismantles DGT's Foreign Tax Correction

Decision

April 30, 2026 • Taxindo Prime Consulting

Taxpayer Victory: Formal DGT Form Evidence Dismantles DGT's Foreign Tax Correction

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | Fully Granted

PUT-010510.13/2023/PP/M.XXA Year 2024

Victory for Taxpayers! Tax Court Grants Interest Compensation Claim Over Premature Debt Collection.

Decision

April 30, 2026 • Taxindo Prime Consulting

Victory for Taxpayers! Tax Court Grants Interest Compensation Claim Over Premature Debt Collection.

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-010113.99/2023/PP/M.XIVA Year 2024

Rig's Legs Are Not Permanent, Final Tax Cancelled: The Legal Boundaries of Construction Services PPh in a Trillion Rupiah Dispute

Decision

April 30, 2026 • Taxindo Prime Consulting

Rig's Legs Are Not Permanent, Final Tax Cancelled: The Legal Boundaries of Construction Services PPh in a Trillion Rupiah Dispute

Tax Court Appeal Decision | Income Tax Article 4 Paragraph 2 (Final) | Fully Granted

PUT-002030.25/2023/PP/M.VIIIA Year 2025

Strategies Against Transaction Recaracterization: Lessons from PT IJF’s Total Victory in Article 26 Income Tax Dispute

Decision

April 30, 2026 • Taxindo Prime Consulting

Strategies Against Transaction Recaracterization: Lessons from PT IJF’s Total Victory in Article 26 Income Tax Dispute

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | Fully Granted

PUT-010512.13/2023/PP/M.XXA

PT IJF Management Fee Dispute Wins at Tax Court: Why Constructive Dividend Accusations Failed?

Decision

April 30, 2026 • Taxindo Prime Consulting

PT IJF Management Fee Dispute Wins at Tax Court: Why Constructive Dividend Accusations Failed?

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | Fully Granted

PUT-010511.13/2023/PP/M.XXA Year 2024

Paid VAT on Offshore Services but Still Corrected? Beware of Service-to-Dividend Recharacterization! (A Case Study of PT ELI)

Decision

April 30, 2026 • Taxindo Prime Consulting

Paid VAT on Offshore Services but Still Corrected? Beware of Service-to-Dividend Recharacterization! (A Case Study of PT ELI)

Tax Court Appeal Decision | PPN | Partially Granted

PUT-012913.16/2020/PP/M.IIA Year 2025

Tax System Error vs. Taxpayer Rights: A Deep Dive into PT CMI’s Victory in the Tax Court

Decision

April 30, 2026 • Taxindo Prime Consulting

Tax System Error vs. Taxpayer Rights: A Deep Dive into PT CMI’s Victory in the Tax Court

Tax Court Lawsuit Decision | KUP | Partially Granted

PUT-001172.99/2025/PP/M.VB for 2025

Beware! Tax Authorities Can Turn Service Fees into Dividends: Learning from PT IJF’s Absolute Victory in the Tax Court

Decision

April 30, 2026 • Taxindo Prime Consulting

Beware! Tax Authorities Can Turn Service Fees into Dividends: Learning from PT IJF’s Absolute Victory in the Tax Court

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | Fully Granted

PUT-010516.13/2023/PP/M.XXA Year 2024

Lawsuit Won! PT KAL Successfully Cancelled Billions in Tax Collection Letters as DGT Violated PPh 25 Installment Procedures

Decision

April 30, 2026 • Taxindo Prime Consulting

Lawsuit Won! PT KAL Successfully Cancelled Billions in Tax Collection Letters as DGT Violated PPh 25 Installment Procedures

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-000259.99/2024/PP/M.XVIB Year 2024

Absolute Victory at the Tax Court: How PT MF Successfully Overturned Billions in VAT Base Corrections Caused by Equalization Errors

Decision

April 30, 2026 • Taxindo Prime Consulting

Absolute Victory at the Tax Court: How PT MF Successfully Overturned Billions in VAT Base Corrections Caused by Equalization Errors

Tax Court Appeal Decision | PPN | Fully Granted

PUT-001133.16/2024/PP/M.IVA for 2025

Decision

April 30, 2026 • Taxindo Prime Consulting

The Fine Line Between Affiliate Services and Concealed Dividends: The Tax Court Decision Scrutinizes the Reasonableness of Low Value-Adding Service Costs

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | Partially Granted

PUT-012273.13/2020/PP/M.IIA Year 2025

The Danger of Incomplete Documentation: When the Tax Court Increases Correction Value to the Entire Transaction Amount

Decision

April 30, 2026 • Taxindo Prime Consulting

The Danger of Incomplete Documentation: When the Tax Court Increases Correction Value to the Entire Transaction Amount

Tax Court Appeal Decision | Annual Corporate Income Tax | To Increase the Tax Payable

PUT-000267.15/2023/PP/M.XIIA Tahun 2024

Winning the Substance but Losing on Form? How Missing Residency Certificates Led to Tax Defeat for PT DSI

Decision

April 30, 2026 • Taxindo Prime Consulting

Winning the Substance but Losing on Form? How Missing Residency Certificates Led to Tax Defeat for PT DSI

Tax Court Appeal Decision | Income Tax Article 26 (Non-Final) | To Reject the Appeal/ Lawsuit

PUT-001091.13/2020/PP/M.IIB for 2025

Juridical Interpretation of Security Deposit Classification as Final Income Tax Object: Analysis of the PT GH Case

Decision

April 30, 2026 • Taxindo Prime Consulting

Juridical Interpretation of Security Deposit Classification as Final Income Tax Object: Analysis of the PT GH Case

Tax Court Appeal Decision | Income Tax Article 4 Paragraph 2 (Final) | Fully Granted

PUT-000460.25/2024/PP/M.IIIA Year 2024

Victory for Oil Contractors at the Tax Court: Why Oil Price "Premiums" Cannot Be Taxed Twice?

Decision

April 30, 2026 • Taxindo Prime Consulting

Victory for Oil Contractors at the Tax Court: Why Oil Price "Premiums" Cannot Be Taxed Twice?

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-001080.15/2024/PP/M.XIIIB for 2025

DGT's Forensic Data Fails in Tax Court: Why Independent Audit Reports Prevail?

Decision

April 30, 2026 • Taxindo Prime Consulting

DGT's Forensic Data Fails in Tax Court: Why Independent Audit Reports Prevail?

Tax Court Appeal Decision | Annual Corporate Income Tax | Partially Granted

PUT-000461.15/2024/PP/M.IXB Tahun 2025

Winning the Tax Court Dispute: Why Upfront Fees in Syndicate Loans Are Classified as Interest

Decision

April 30, 2026 • Taxindo Prime Consulting

Winning the Tax Court Dispute: Why Upfront Fees in Syndicate Loans Are Classified as Interest

Tax Court Appeal Decision | Income Tax Article 26 (Non-Final) | Fully Granted

PUT-001079.35/2024/PP/M.XXB for 2025

Winning Strategies in Transfer Pricing Appeals: Why Functional Profiles and Macroeconomic Conditions Outweigh Pure Statistical Data?

Decision

April 30, 2026 • Taxindo Prime Consulting

Winning Strategies in Transfer Pricing Appeals: Why Functional Profiles and Macroeconomic Conditions Outweigh Pure Statistical Data?

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-000676.15/2024/PP/M.XVA Year 2025

Decision

April 30, 2026 • Taxindo Prime Consulting

Head Office-Branch VAT Transactions Corrected: This Tax Court Decision Saves Taxpayers from the Risk of Double Taxation

Tax Court Appeal Decision | PPN | Fully Granted

PUT-010371.16/2024/PP/M.IIB Year 2025

PT SLI’s Billion-Rupiah Tax Correction Overturned! Tax Court Rules Secondary Adjustments Must Align with Primary Correction Outcomes.

Decision

April 30, 2026 • Taxindo Prime Consulting

PT SLI’s Billion-Rupiah Tax Correction Overturned! Tax Court Rules Secondary Adjustments Must Align with Primary Correction Outcomes.

Tax Court Appeal Decision | Income Tax Article 26 (Non-Final) | Fully Granted

PUT-001078.35/2024/PP/M.XXB for 2025

Automatic Annulment of Secondary Adjustments? Insights from PT STLI’s Total Victory at the Tax Court

Decision

April 30, 2026 • Taxindo Prime Consulting

Automatic Annulment of Secondary Adjustments? Insights from PT STLI’s Total Victory at the Tax Court

Tax Court Appeal Decision | Income Tax Article 26 (Non-Final) | Fully Granted

PUT-001077.35/2024/PP/M.XXB for 2025

Beware! Corporate Income Tax Turnover Corrections Automatically Infect VAT: Lessons from the PT SIP Case

Decision

April 30, 2026 • Taxindo Prime Consulting

Beware! Corporate Income Tax Turnover Corrections Automatically Infect VAT: Lessons from the PT SIP Case

Tax Court Appeal Decision | PPN | To Reject the Appeal/ Lawsuit

PUT-000889.16/2024/PP/M.IXB Year 2025

The Power of e-DGT: How PT SLI Won a Cross-Border Dividend Tax Dispute Through Digital Evidence

Decision

April 30, 2026 • Taxindo Prime Consulting

The Power of e-DGT: How PT SLI Won a Cross-Border Dividend Tax Dispute Through Digital Evidence

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | Fully Granted

PUT-001076.35/2024/PP/M.XXB for 2025

Procedural Disputes Leading to Tax Assessment Cancellation: Why Taxpayer Rights to SPHP and Final Discussion Cannot Be Ignored?

Decision

April 30, 2026 • Taxindo Prime Consulting

Procedural Disputes Leading to Tax Assessment Cancellation: Why Taxpayer Rights to SPHP and Final Discussion Cannot Be Ignored?

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-004978.99/2024/PP/M.IA for 2025

Fatal Error: Why Missing the Tax Court Deadline Can Cost Your Company Millions

Decision

April 30, 2026 • Taxindo Prime Consulting

Fatal Error: Why Missing the Tax Court Deadline Can Cost Your Company Millions

Tax Court Appeal Decision | Annual Corporate Income Tax | To Reject the Appeal/ Lawsuit

PUT-000887.15/2024/PP/M.XB Year 2024

How PT WWR Successfully Challenged Constructive Dividend Claims Using Internal Benchmarking.

Decision

April 30, 2026 • Taxindo Prime Consulting

How PT WWR Successfully Challenged Constructive Dividend Claims Using Internal Benchmarking.

Tax Court Appeal Decision | Income Tax Article 23 (Non-Final) Fully Granted

PUT-002718.12/2022/PP/M.IIA for 2025

Warning! Director's Personal Account and Open Accounting Systems Can Trigger Billions in Tax Corrections

Decision

April 30, 2026 • Taxindo Prime Consulting

Warning! Director's Personal Account and Open Accounting Systems Can Trigger Billions in Tax Corrections

Tax Court Appeal Decision | Annual Corporate Income Tax | To Reject the Appeal/ Lawsuit

PUT-000888.15/2024/PP/M.IXB Year 2025

Tax Court Victory: How BUT FEC Successfully Secured 0% VAT on Export Services Despite Local Operations

Decision

April 30, 2026 • Taxindo Prime Consulting

Tax Court Victory: How BUT FEC Successfully Secured 0% VAT on Export Services Despite Local Operations

Tax Court Appeal Decision | Income Tax Article 23 (Non-Final) Fully Granted

PUT-002405.16/2023/PP/M.VIIIB for 2025

Appeal Granted! PT REI Successfully Overturns Tax Correction Due to Procedural Flaws and Valid Australian Domicile Evidence

Decision

April 30, 2026 • Taxindo Prime Consulting

Appeal Granted! PT REI Successfully Overturns Tax Correction Due to Procedural Flaws and Valid Australian Domicile Evidence

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | Fully Granted

PUT-000824.13/2023/PP/M.XIA Year 2024

Major Win! PT IJF Successfully Overturns Deemed Dividend Correction at the Tax Court

Decision

April 30, 2026 • Taxindo Prime Consulting

Major Win! PT IJF Successfully Overturns Deemed Dividend Correction at the Tax Court

Tax Court Appeal Decision | Income Tax Article 26 (Non-Final) | Fully Granted

PUT-010515.13/2023/PP/M.XXA Year 2026

Winning Transfer Pricing Disputes: Why Berry Ratio Trumps Return on Sales for Limited Risk Entities?

Decision

April 30, 2026 • Taxindo Prime Consulting

Winning Transfer Pricing Disputes: Why Berry Ratio Trumps Return on Sales for Limited Risk Entities?

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | Fully Granted

PUT-009520.13/2023/PP/M.XXA Year 2024

Lease Contract Expired, Is Asset Depreciation Still Deductible? Lessons from the PT TA Case

Decision

April 30, 2026 • Taxindo Prime Consulting

Lease Contract Expired, Is Asset Depreciation Still Deductible? Lessons from the PT TA Case

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-009184.15/2022/PP/M.XIIB Year 2024

Winning the Appeal: Why Hotel Service Charges Are Not Subject to Corporate Income Tax?

Decision

April 30, 2026 • Taxindo Prime Consulting

Winning the Appeal: Why Hotel Service Charges Are Not Subject to Corporate Income Tax?

Tax Court Appeal Decision | Annual Corporate Income Tax | Partially Granted

PUT-000721.15/2024/PP/M.IIIA Year 2025

Lost in CIT, PT SIP's VAT Fate Ends in Rejection at the Tax Court

Decision

April 30, 2026 • Taxindo Prime Consulting

Lost in CIT, PT SIP's VAT Fate Ends in Rejection at the Tax Court

Tax Court Appeal Decision | PPN | To Reject the Appeal/ Lawsuit

PUT-000890.16/2024/PP/M.IXB Year 2025

Internal Notes Are Not Proof of Delivery: Why Was a IDR 1.25 Billion VAT Correction Overturned by the Tax Court?

Decision

April 30, 2026 • Taxindo Prime Consulting

Internal Notes Are Not Proof of Delivery: Why Was a IDR 1.25 Billion VAT Correction Overturned by the Tax Court?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-001108.16/2024/PP/M.IXA Tahun 2025

Victory in Tax Court: When Justice for SMEs Prevails Over Bank-Data-Driven Tax Corrections

Decision

April 30, 2026 • Taxindo Prime Consulting

Victory in Tax Court: When Justice for SMEs Prevails Over Bank-Data-Driven Tax Corrections

Tax Court Appeal Decision | PPN | Fully Granted

PUT-001109.16/2024/PP/M.IXA Year 2025

Revenue Wins vs. Expense Losses: Critical Lessons from PT IS’s Tax Dispute on e-Faktur Administration and Accrued Expenses

Decision

April 29, 2026 • Taxindo Prime Consulting

Revenue Wins vs. Expense Losses: Critical Lessons from PT IS’s Tax Dispute on e-Faktur Administration and Accrued Expenses

Tax Court Appeal Decision | Annual Individual Income Tax | Fully Granted

PUT-001231.15/2024/PP/M.XVIA for 2025

FPSO is Not a Transport Ship! Why the Judge Ruled in Favor of the Taxpayer Regarding Oil and Gas Asset Useful Life.

Decision

April 29, 2026 • Taxindo Prime Consulting

FPSO is Not a Transport Ship! Why the Judge Ruled in Favor of the Taxpayer Regarding Oil and Gas Asset Useful Life.

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-001367.15/2023/PP/M.VIIIB for 2025

Underpaid Tax Returns? Why Tax Court Victories No Longer Guarantee Interest Compensation

Decision

April 29, 2026 • Taxindo Prime Consulting

Underpaid Tax Returns? Why Tax Court Victories No Longer Guarantee Interest Compensation

Tax Court Lawsuit Decision | KUP | To Reject the Appeal/ Lawsuit

PUT-001443.99/2024/PP/M.XXB for 2025

Won the Appeal but Lost the Interest? Why PT. AICC Failed to Secure Tax Interest Rewards Despite Court Victory.

Decision

April 29, 2026 • Taxindo Prime Consulting

Won the Appeal but Lost the Interest? Why PT. AICC Failed to Secure Tax Interest Rewards Despite Court Victory.

Tax Court Lawsuit Decision | KUP | To Reject the Appeal/ Lawsuit

PUT-001442.99/2024/PP/M.XXB for 2025

A Major Win at Tax Court: Evidence of SAP and TOPs System Usage Overturns Offshore VAT Correction

Decision

April 29, 2026 • Taxindo Prime Consulting

A Major Win at Tax Court: Evidence of SAP and TOPs System Usage Overturns Offshore VAT Correction

Tax Court Appeal Decision | PPN | Fully Granted

PUT-013061.16/2022/PP/M.XXB Year 2024

Salary Expenses Disallowed Due to Minimum Evidence? Lessons from CV CM’s Partial Victory at the Tax Court

Decision

April 29, 2026 • Taxindo Prime Consulting

Salary Expenses Disallowed Due to Minimum Evidence? Lessons from CV CM’s Partial Victory at the Tax Court

Tax Court Appeal Decision | Annual Corporate Income Tax | Partially Granted

PUT-001416.15/2025/PP/M.IVB for 2025

VAT Paid, But Service Fictitious? Tax Court Rules Taxpayer Still Wins Based on Principle of Legal Certainty!

Decision

April 29, 2026 • Taxindo Prime Consulting

VAT Paid, But Service Fictitious? Tax Court Rules Taxpayer Still Wins Based on Principle of Legal Certainty!

Tax Court Appeal Decision | PPN | Fully Granted

PUT-014719.16/2020/PP/M.XIA Year 2025

After 12 Months of Tax Jail, Bank Accounts Still Frozen? Tax Court Rules Against Excessive Collection Actions

Decision

April 29, 2026 • Taxindo Prime Consulting

After 12 Months of Tax Jail, Bank Accounts Still Frozen? Tax Court Rules Against Excessive Collection Actions

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-001412.99/2025/PP/M.IXA for 2025

Bookkeeping vs. Import Reality: Why PT VTI Won the IDR 1.8 Billion VAT Dispute?

Decision

April 29, 2026 • Taxindo Prime Consulting

Bookkeeping vs. Import Reality: Why PT VTI Won the IDR 1.8 Billion VAT Dispute?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-013208.16/2019/PP/M.XIA Year 2025

The Collapse of Deemed Dividend Corrections: Why Affiliate Service Fees Are Not Automatically Subject to Article 26 Income Tax?

Decision

April 29, 2026 • Taxindo Prime Consulting

The Collapse of Deemed Dividend Corrections: Why Affiliate Service Fees Are Not Automatically Subject to Article 26 Income Tax?

Tax Court Appeal Decision | Income Tax Article 26 (Non-Final) | Fully Granted

PUT-001399.13/2024/PP/M.XIB for 2025

Failed the Substantiation Test: Management Fee Expenses of a Korean-Owned Logistics Subsidiary Corrected, Fiscal Profit Surges

Decision

April 29, 2026 • Taxindo Prime Consulting

Failed the Substantiation Test: Management Fee Expenses of a Korean-Owned Logistics Subsidiary Corrected, Fiscal Profit Surges

Tax Court Appeal Decision | Annual Corporate Income Tax | Partially Granted

PUT-011751.15/2021/PP/M.XIA Year 2025

Winning the Royalty Dispute Strategy: How PT WNS Proven the Economic Value of Licenses Before the Tax Court

Decision

April 29, 2026 • Taxindo Prime Consulting

Winning the Royalty Dispute Strategy: How PT WNS Proven the Economic Value of Licenses Before the Tax Court

Tax Court Appeal Decision | Income Tax Article 26 (Non-Final) | Fully Granted

PUT-001398.13/2024/PP/M.XIB for 2025

The Tax Double Jeopardy Trap: Intra-Group Service Fees Rejected in Income Tax, Input VAT Goes Up in Smoke!

Decision

April 29, 2026 • Taxindo Prime Consulting

The Tax Double Jeopardy Trap: Intra-Group Service Fees Rejected in Income Tax, Input VAT Goes Up in Smoke!

Tax Court Appeal Decision | PPN | To Reject the Appeal/ Lawsuit

PUT-009755.16/2023/PP/M.XIB Year 2025

Winning at Tax Court! PT WNS Strategy to Prove Arm’s Length Royalty in PPh 26 Dispute

Decision

April 29, 2026 • Taxindo Prime Consulting

Winning at Tax Court! PT WNS Strategy to Prove Arm’s Length Royalty in PPh 26 Dispute

Tax Court Appeal Decision | Income Tax Article 26 (Non-Final) | Fully Granted

PUT-001397.13/2024/PP/M.XIB for 2025

Winning Tax Appeals: How PT 3MI Debunked Market Value Corrections Based on Internet Data

Decision

April 29, 2026 • Taxindo Prime Consulting

Winning Tax Appeals: How PT 3MI Debunked Market Value Corrections Based on Internet Data

Tax Court Appeal Decision | Income Tax Article 4 Paragraph 2 (Final) | Fully Granted

PUT-013404.25/2022/PP/M.XXB Year 2025

Tax Authority Defeated! Why Year-End True-Down Adjustments are Valid even without Physical Transactions according to the Judges?

Decision

April 29, 2026 • Taxindo Prime Consulting

Tax Authority Defeated! Why Year-End True-Down Adjustments are Valid even without Physical Transactions according to the Judges?

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-001393.15/2024/PP/M.VA for 2025

Service Handover Documentation Saves $10,000 in VAT: Key Lessons from the Tax Court Ruling on Late Tax Invoices

Decision

April 29, 2026 • Taxindo Prime Consulting

Service Handover Documentation Saves $10,000 in VAT: Key Lessons from the Tax Court Ruling on Late Tax Invoices

Tax Court Appeal Decision | PPN | Partially Granted

PUT-009753.162023PPM.XIB Year 2025

Holding an Umrah License but Still Subject to VAT? Beware of the Economic Substance Trap in Travel Service Disputes!

Decision

April 29, 2026 • Taxindo Prime Consulting

Holding an Umrah License but Still Subject to VAT? Beware of the Economic Substance Trap in Travel Service Disputes!

Tax Court Lawsuit Decision | Tax Dispute Resolution | Lawsuit | To Reject the Appeal/ Lawsuit

PUT-001303.99/2024/PP/M.XVIA for 2025

Only IDR 73 Million Undisproved: A Critical Lesson from the Partial Loss of a Construction Service Taxpayer in a Final Income Tax Dispute.

Decision

April 29, 2026 • Taxindo Prime Consulting

Only IDR 73 Million Undisproved: A Critical Lesson from the Partial Loss of a Construction Service Taxpayer in a Final Income Tax Dispute.

Tax Court Appeal Decision | Income Tax Article 4 Paragraph 2 (Final) | Partially Granted

PUT-009748.25/2023/PP/M.XIB Year 2025

Winning VAT Disputes: Why Dropshipping and Waste Disposal Are Not Taxable Objects

Decision

April 29, 2026 • Taxindo Prime Consulting

Winning VAT Disputes: Why Dropshipping and Waste Disposal Are Not Taxable Objects

Tax Court Appeal Decision | PPN | Fully Granted

PUT-013407.16/2022/PP/M.XXB Year 2025

Winning the Tax Appeal: Testing Export Exchange Rate Accuracy Against Massive Revenue Corrections

Decision

April 29, 2026 • Taxindo Prime Consulting

Winning the Tax Appeal: Testing Export Exchange Rate Accuracy Against Massive Revenue Corrections

Tax Court Appeal Decision | Annual Corporate Income Tax | Judicial Review of an Appeal Decision | Partially Granted

PUT-001390.15/2024/PP/M.XXA for 2025

Input VAT Disallowed for Failure to Prove Affiliated Service Benefits: A Critical Lesson from the PT AB Dispute

Decision

April 29, 2026 • Taxindo Prime Consulting

Input VAT Disallowed for Failure to Prove Affiliated Service Benefits: A Critical Lesson from the PT AB Dispute

Tax Court Appeal Decision | PPN | To Reject the Appeal/ Lawsuit

PUT-009752.16/2023/PP/M.XIB Year 2025

Having an Umrah License Isn't Enough: Why Hotel and Flight Services for Umrah are Still Subject to VAT.

Decision

April 29, 2026 • Taxindo Prime Consulting

Having an Umrah License Isn't Enough: Why Hotel and Flight Services for Umrah are Still Subject to VAT.

Tax Court Lawsuit Decision | PPN | To Reject the Appeal/ Lawsuit

PUT-001305.99/2024/PP/PP/M.XVIA for 2025

Product Warranty is Not a Gift: PT EI Wins VAT Dispute Against DGT

Decision

April 29, 2026 • Taxindo Prime Consulting

Product Warranty is Not a Gift: PT EI Wins VAT Dispute Against DGT

Tax Court Appeal Decision | PPN | Fully Granted

PUT-013633.16/2022/PP/M.XVB Year 2024

Is Umrah Business Truly VAT-Exempt? An Analysis of PT FWT’s Tax Dispute Ruling

Decision

April 29, 2026 • Taxindo Prime Consulting

Is Umrah Business Truly VAT-Exempt? An Analysis of PT FWT’s Tax Dispute Ruling

Tax Court Lawsuit Decision | Tax Lawsuit | To Reject the Appeal/ Lawsuit

PUT-001304.99/2024/PP/PP/M.XVIA for 2025

Winning the Appeal: Why the Nominative List Trumps the Tax Authority's Taxable-Deductible Argument

Decision

April 29, 2026 • Taxindo Prime Consulting

Winning the Appeal: Why the Nominative List Trumps the Tax Authority's Taxable-Deductible Argument

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-013851.15/2021/PP/M.XIVA Year 2024

Management Fees are Not Royalties! Insight into PT IJF’s Decisive Victory in the Tax Court Dispute

Decision

April 29, 2026 • Taxindo Prime Consulting

Management Fees are Not Royalties! Insight into PT IJF’s Decisive Victory in the Tax Court Dispute

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | Fully Granted

PUT-010513.13/2023/PP/M.XXA Year 2024

Does a PPIU License Guarantee VAT Exemption? PT FWT Loses in Tax Court as Religious Service Substance Fails to Meet Legal Criteria

Decision

April 29, 2026 • Taxindo Prime Consulting

Does a PPIU License Guarantee VAT Exemption? PT FWT Loses in Tax Court as Religious Service Substance Fails to Meet Legal Criteria

Tax Court Decision | Tax Lawsuit | Lawsuit | To Reject the Appeal/ Lawsuit

PUT-001302.99/2024/PP/PP/M.XVIA for 2025

Decision

April 29, 2026 • Taxindo Prime Consulting

Failed to Prove a IDR 3.8 Billion Cost Discrepancy, Article 23 Tax Appeal Rejected: Crucial Lesson from the Tax Court Decision

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | To Reject the Appeal/ Lawsuit

PUT-009745.12/2023/PP/M.XIB Year 2025

PT SI's Strategy in Winning Share Loss Dispute Against Tax Correction

Decision

April 29, 2026 • Taxindo Prime Consulting

PT SI's Strategy in Winning Share Loss Dispute Against Tax Correction

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-014476.15/2022/PP/M.XIVB Year 2025

Tax Procedural Lawsuit Dismissed: The Vital Importance of Administrative Precision and Verification of Tax Researcher Assignment Letters

Decision

April 29, 2026 • Taxindo Prime Consulting

Tax Procedural Lawsuit Dismissed: The Vital Importance of Administrative Precision and Verification of Tax Researcher Assignment Letters

Tax Court Decision | Tax Lawsuit | Lawsuit | To Reject the Appeal/ Lawsuit

PUT-001962.99/2023/PP/M.IVB Year 2024

Flawed Litigation Strategy: Why PT JJWS's Petition for Tax Assessment Cancellation was Rejected?

Decision

April 29, 2026 • Taxindo Prime Consulting

Flawed Litigation Strategy: Why PT JJWS's Petition for Tax Assessment Cancellation was Rejected?

Tax Court Lawsuit Decision | Tax Lawsuit | To Reject the Appeal/ Lawsuit

PUT-009243.99/2023/PP/M.IVB Year 2024

Winning the Tax Appeal: Why Past Data Cannot Justify Current Payroll Tax Corrections

Decision

April 29, 2026 • Taxindo Prime Consulting

Winning the Tax Appeal: Why Past Data Cannot Justify Current Payroll Tax Corrections

Tax Court Appeal Decision | Income Tax Article 21 (Non-Final) | Fully Granted

PUT-014610.10/2022/PP/M.XIIA Year 2024

Final PPh vs PPh Article 23: Cold Storage Wins Against DJP Correction, Annuling Withholding Tax Obligation!

Decision

April 29, 2026 • Taxindo Prime Consulting

Final PPh vs PPh Article 23: Cold Storage Wins Against DJP Correction, Annuling Withholding Tax Obligation!

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | Fully Granted

PUT-006706.12/2024/PP/M.XIB Year 2025

Decision

April 29, 2026 • Taxindo Prime Consulting

Does a PPIU License Guarantee VAT Exemption? PT FWT Loses in Tax Court as Religious Service Substance Fails to Meet Legal Criteria

Tax Court Lawsuit Decision | PPN | To Reject the Appeal/ Lawsuit

PUT-001275.99/2024/PP/PP/M.XVIA for 2025

Major Loss for DGT! Reclassification of Management Fees into Dividends Overturned by Tax Court

Decision

April 29, 2026 • Taxindo Prime Consulting

Major Loss for DGT! Reclassification of Management Fees into Dividends Overturned by Tax Court

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | Fully Granted

PUT-010517.13/2023/PP/M.XXA

Logistics Company's Factoring Interest is Exempt from WHT Article 23: Strategy to Overturn Tax Correction with OJK Evidence

Decision

April 29, 2026 • Taxindo Prime Consulting

Logistics Company's Factoring Interest is Exempt from WHT Article 23: Strategy to Overturn Tax Correction with OJK Evidence

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | Fully Granted

PUT-006705.12/2024/PP/M.XIB Year 2025

How PT SMSF Overturned DER Corrections and Bad Debt Provisioning

Decision

April 29, 2026 • Taxindo Prime Consulting

How PT SMSF Overturned DER Corrections and Bad Debt Provisioning

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-001275.15/2021/PP/M.XVIIIB for 2025

Major Defeat for DGT! Tax Court Overturns Reclassification of Royalties into Dividends in PT IJF Case

Decision

April 29, 2026 • Taxindo Prime Consulting

Major Defeat for DGT! Tax Court Overturns Reclassification of Royalties into Dividends in PT IJF Case

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | Fully Granted

PUT-010509.13/2023/PP/M.XXA Year 2024

Winning Appeal Strategy: Why Sales Discounts in Invoices Are Not Objects of Income Tax?

Decision

April 29, 2026 • Taxindo Prime Consulting

Winning Appeal Strategy: Why Sales Discounts in Invoices Are Not Objects of Income Tax?

Tax Court Appeal Decision | Income Tax Article 21 (Final) | Fully Granted

PUT-014611.10/2022/PP/M.XIIA Year 2024

Does an Umrah License Guarantee VAT Exemption? The Crucial Substance vs. Form Dispute of PT FWT at the Tax Court

Decision

April 29, 2026 • Taxindo Prime Consulting

Does an Umrah License Guarantee VAT Exemption? The Crucial Substance vs. Form Dispute of PT FWT at the Tax Court

Tax Court Lawsuit Decision | PPN | To Reject the Appeal/ Lawsuit

PUT-001274.99/2024/PP/PP/M.XVIA for 2025

Late Tax Residency Certificate? How PT CI Won the Article 26 Dispute on Affiliate Services

Decision

April 29, 2026 • Taxindo Prime Consulting

Late Tax Residency Certificate? How PT CI Won the Article 26 Dispute on Affiliate Services

Tax Court Appeal Decision | Income Tax Article 26 (Non-Final) | Partially Granted

PUT-014658.13/2021/PP/M.VIB Year 2024

IDR 9.5 Billion Sales VAT Correction Annulled: Tax Authority’s COGS Gross-Up Method Fails Without Concrete Proof of Actual Submission

Decision

April 29, 2026 • Taxindo Prime Consulting

IDR 9.5 Billion Sales VAT Correction Annulled: Tax Authority’s COGS Gross-Up Method Fails Without Concrete Proof of Actual Submission

Tax Court Appeal Decision | PPN | Fully Granted

PUT-003532.16/2024/PP/M.XVA Year 2025

Selling Only Tickets and Visas? Why Judges Still Impose VAT on Umrah Travel Bureau

Decision

April 29, 2026 • Taxindo Prime Consulting

Selling Only Tickets and Visas? Why Judges Still Impose VAT on Umrah Travel Bureau

Tax Court Appeal Decision | Tax Lawsuit | To Reject the Appeal/ Lawsuit

PUT-001273.99/2024/PP/PP/M.XVIA for 2025

Major TP Dispute Won: The Taxpayer's Profit is Proven Arm's Length, DJP's Correction Revoked!

Decision

April 29, 2026 • Taxindo Prime Consulting

Major TP Dispute Won: The Taxpayer's Profit is Proven Arm's Length, DJP's Correction Revoked!

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-007752.15/2023/PP/M.XIIIB Year 2025

Incorrect Tax Credit Figures? Understanding the Tax Court’s Fast-Track Correction Procedure

Decision

April 29, 2026 • Taxindo Prime Consulting

Incorrect Tax Credit Figures? Understanding the Tax Court’s Fast-Track Correction Procedure

Tax Court Appeal Decision | Annual Corporate Income Tax | To Amend

PUTP1-000530.16/2020/PP/M.XIIA Year 2024

Decision

April 29, 2026 • Taxindo Prime Consulting

A Typo Leads to Court: How the Supreme Court Rectified the Decision Date for PT GWI

Tax Court Appeal Decision | Annual Corporate Income Tax | To Amend

PUTP1-002582.16/2020/PP/M.XIIA Tahun 2024

Having a PPIU License Doesn’t Guarantee VAT Exemption! Why Travel Agent Ticket and Hotel Services Remain Taxable

Decision

April 29, 2026 • Taxindo Prime Consulting

Having a PPIU License Doesn’t Guarantee VAT Exemption! Why Travel Agent Ticket and Hotel Services Remain Taxable

Tax Court Lawsuit Decision | PPN | To Reject the Appeal/ Lawsuit

PUT-001272.99/2024/PP/PP/M.XVIA for 2025

Claiming Error is Not Enough! Why CV BAM Failed to Waive Tax Penalties in Court

Decision

April 29, 2026 • Taxindo Prime Consulting

Claiming Error is Not Enough! Why CV BAM Failed to Waive Tax Penalties in Court

Tax Court Lawsuit Decision | KUP | To Reject the Appeal/ Lawsuit

PUT-001258.99/2025/PP/M.VB for 2025

Why Did the Judge Cancel the 1% VAT Penalty Despite the Taxpayer Not Issuing Invoices?

Decision

April 29, 2026 • Taxindo Prime Consulting

Why Did the Judge Cancel the 1% VAT Penalty Despite the Taxpayer Not Issuing Invoices?

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-001257.99/2025/PP/M.VB for 2025

The Existence of Expenses in Dormant Companies and the Waiver of Article 26A KUP in VAT Disputes

Decision

April 29, 2026 • Taxindo Prime Consulting

The Existence of Expenses in Dormant Companies and the Waiver of Article 26A KUP in VAT Disputes

Tax Court Appeal Decision | PPN | Fully Granted

PUT-004957.16/2021/PP/M.XVIIIA Year 2025

How PT MI Maintained the Arm's Length Principle for Mastercard's Global Royalty Fees

Decision

April 29, 2026 • Taxindo Prime Consulting

How PT MI Maintained the Arm's Length Principle for Mastercard's Global Royalty Fees

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-001249.15/2024/PP/M.VA for 2025

Decision

April 29, 2026 • Taxindo Prime Consulting

Tax Court Decision Affirms the Principle of Substance Over Form: PPh Article 26 Compliance and the Proof of Certificate of Domicile

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | Partially Granted

PUT-003062.13/2024/PP/M.IA Year 2025

CV BAM Escapes Massive VAT Penalties: Why Non-PKP Entities Cannot Be Penalized for Not Issuing Invoices

Decision

April 29, 2026 • Taxindo Prime Consulting

CV BAM Escapes Massive VAT Penalties: Why Non-PKP Entities Cannot Be Penalized for Not Issuing Invoices

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-001243.99/2025/PP/M.VB for 2025

Supplier Fails to Report VAT, Why Penalize the Buyer? Examining PT TA’s Victory at the Tax Court

Decision

April 29, 2026 • Taxindo Prime Consulting

Supplier Fails to Report VAT, Why Penalize the Buyer? Examining PT TA’s Victory at the Tax Court

Tax Court Appeal Decision | PPN | Fully Granted

PUT-001230.16/2024/PP/M.IIIA for 2025

Winning Against IDR 3.8 Billion VAT Correction: Judges Cancel Account Receivable Assumption Without Tax Invoice Evidence

Decision

April 29, 2026 • Taxindo Prime Consulting

Winning Against IDR 3.8 Billion VAT Correction: Judges Cancel Account Receivable Assumption Without Tax Invoice Evidence

Tax Court Appeal Decision | PPN | Fully Granted

PUT-002998.16/2024/PP/M.XA Year 2025

More Than Just a Billing Address: Why Construction Services in Batam are VAT-Exempt Despite a Jakarta Headquarters?

Decision

April 29, 2026 • Taxindo Prime Consulting

More Than Just a Billing Address: Why Construction Services in Batam are VAT-Exempt Despite a Jakarta Headquarters?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-001229.16/2024/PP/M.IIIA for 2025

PT HAU's Victory Against Incorrect Tax Assessments Through Article 36 KUP Procedures.

Decision

April 29, 2026 • Taxindo Prime Consulting

PT HAU's Victory Against Incorrect Tax Assessments Through Article 36 KUP Procedures.

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-001206.99/2025/PP/M.XVIIA Tahun 2025

Material vs. Formal Compliance: How CV BAM Won the Lawsuit for Electronic Tax Invoice Penalty Waiver at the Tax Court

Decision

April 29, 2026 • Taxindo Prime Consulting

Material vs. Formal Compliance: How CV BAM Won the Lawsuit for Electronic Tax Invoice Penalty Waiver at the Tax Court

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-001200.99/2025/PP/M.VB for 2025

CV BAM Exempted from Hundreds of Millions in Fines Due to Forced VAT Invoices Before VAT Registration

Decision

April 29, 2026 • Taxindo Prime Consulting

CV BAM Exempted from Hundreds of Millions in Fines Due to Forced VAT Invoices Before VAT Registration