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.

Navigating Service Export Corrections: Key Lessons from PT GI’s Victory at the Tax Court

Decision

June 19, 2026 • Taxindo Prime Consulting

Navigating Service Export Corrections: Key Lessons from PT GI’s Victory at the Tax Court

Tax Court Appeal Decision | PPN | Fully Granted

PUT-007429.16/2024/PP/M.XXB for 2025

Value Added Tax (VAT) disputes regarding the export of Taxable Services often represent a critical point in tax audits, as experienced by PT GI in case Number PUT-007429.16/2024/PP/M.XXB.

Local CPO Auction Price Data (KPBN) Validated Over Global Index Data (Bappebti): Why DJP's Rp9.2 Billion Constructive Dividend Correction Was Canceled?

Decision

September 14, 2026 • Taxindo Prime Consulting

Local CPO Auction Price Data (KPBN) Validated Over Global Index Data (Bappebti): Why DJP's Rp9.2 Billion Constructive Dividend Correction Was Canceled?

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

PUT-007024.122024PPM.XVIIIB Year 2025

Taxpayer Wins Against Fictitious Dividend Correction! Why KPBN CPO Tender Price Data Is Superior to Bappebti Benchmarks in Tax Court?

Decision

September 14, 2026 • Taxindo Prime Consulting

Taxpayer Wins Against Fictitious Dividend Correction! Why KPBN CPO Tender Price Data Is Superior to Bappebti Benchmarks in Tax Court?

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

PUT-007020.122024PPM.XVIIIB Year 2025

Taxpayer Wins Absolutely at Tax Court: Is the Indonesian Tax Authority (DJP) Mandated to Perform Corresponding Adjustment on Domestic Affiliate Transactions?

Decision

September 14, 2026 • Taxindo Prime Consulting

Taxpayer Wins Absolutely at Tax Court: Is the Indonesian Tax Authority (DJP) Mandated to Perform Corresponding Adjustment on Domestic Affiliate Transactions?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-007006.16/2024/PP/M.XVIIIB Year 2025

Failed to Prove the Flow of Goods and Money: Why Was the Taxpayer’s Input VAT Rejected by the Tax Court Judges?

Decision

September 14, 2026 • Taxindo Prime Consulting

Failed to Prove the Flow of Goods and Money: Why Was the Taxpayer’s Input VAT Rejected by the Tax Court Judges?

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

PUT-007002.16/2024/PP/M.XVIIIB Year 2025

0% VAT at the Port: Why Vessel Agency Services Won the Tax Dispute, but Mooring Services Remained Subject to 10% VAT?

Decision

September 11, 2026 • Taxindo Prime Consulting

0% VAT at the Port: Why Vessel Agency Services Won the Tax Dispute, but Mooring Services Remained Subject to 10% VAT?

Tax Court Appeal Decision | PPN | Partially Granted

PUT-010313.162021PPM.VIIIA Year 2025

Decision

September 11, 2026 • Taxindo Prime Consulting

Winning Against the DJP: Tax Court Decision Guarantees Taxpayer's Right to Credit Overlooked Input VAT

Tax Court Appeal Decision | PPN | Fully Granted

PUT-010312.16/2021/PP/M.VIIIA Year 2025

Warning! Crediting IDR 929 Thousand in VAT Leads to Loss at the Tax Court: An Analysis of Fictitious Transaction Risk

Decision

September 11, 2026 • Taxindo Prime Consulting

Warning! Crediting IDR 929 Thousand in VAT Leads to Loss at the Tax Court: An Analysis of Fictitious Transaction Risk

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

PUT-010311.16/2021/PP/M.VIIIA Year 2025

Decision

September 11, 2026 • Taxindo Prime Consulting

Service Fees Transferred Priced, Charged 20% Dividend Tax: The Threat of Constructive Dividends in Tax Court Decisions

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

PUT-009964.13/2022/PP/M.IIB Year 2025

Taxpayer Victory: Zero Percent Withholding Tax on Foreign Collection Fees, The Key to Proving the Absence of Permanent Establishment

Decision

September 11, 2026 • Taxindo Prime Consulting

Taxpayer Victory: Zero Percent Withholding Tax on Foreign Collection Fees, The Key to Proving the Absence of Permanent Establishment

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

PUT-009962.13/2022/PP/M.IIB Year 2025

Losing the Transfer Pricing Battle: Low-Quality Pearl Evidence Fails to Convince the Tax Court Panel

Decision

September 11, 2026 • Taxindo Prime Consulting

Losing the Transfer Pricing Battle: Low-Quality Pearl Evidence Fails to Convince the Tax Court Panel

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

PUT-007239.152023PPM.XIVA Year 2024

Taxpayer Wins Against DGT: Strict Limits on Income Tax Article 23 for Reimbursement Costs

Decision

September 11, 2026 • Taxindo Prime Consulting

Taxpayer Wins Against DGT: Strict Limits on Income Tax Article 23 for Reimbursement Costs

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

PUT-007030.12/2024/PP/M.XVIIIB Year 2025

Beware of Litigation Risk: Why Your Appeal Penalty is Impossible to Waive by the DGT

Decision

September 10, 2026 • Taxindo Prime Consulting

Beware of Litigation Risk: Why Your Appeal Penalty is Impossible to Waive by the DGT

Tax Court Lawsuit Decision | Administrative Sanction (Excise Billing Letter / STCK) | To Reject the Appeal/ Lawsuit

PUT-011706.99/2023/PP/M.XB Year 2025

PPh Article 25 Installment Cancelled If Corporate Income Tax is Paid Off? A Case Study of PT AH's Lawsuit Against the DGT

Decision

September 10, 2026 • Taxindo Prime Consulting

PPh Article 25 Installment Cancelled If Corporate Income Tax is Paid Off? A Case Study of PT AH's Lawsuit Against the DGT

Tax Court Lawsuit Decision | Income Tax Article 25 Fully Granted

PUT-011553.99/2024/PP/M.IXA Year 2025

PPh Article 25 STP Cancelled! The Key to Taxpayer Victory When Year-End PPh is Already Paid

Decision

September 10, 2026 • Taxindo Prime Consulting

PPh Article 25 STP Cancelled! The Key to Taxpayer Victory When Year-End PPh is Already Paid

Tax Court Lawsuit Decision | Income Tax Article 25 Fully Granted

PUT-011552.99/2024/PP/M.IXA Year 2025

Victory in PPh Article 25 Lawsuit: Tax Court Confirms PPh Article 29 Payment Nullifies the Principal of the Tax Collection Letter (STP)

Decision

September 10, 2026 • Taxindo Prime Consulting

Victory in PPh Article 25 Lawsuit: Tax Court Confirms PPh Article 29 Payment Nullifies the Principal of the Tax Collection Letter (STP)

Tax Court Lawsuit Decision | Income Tax Article 25 Fully Granted

PUT-011550.99/2024/PP/M.IXA Year 2025

Tax Lawsuit Rejected Outright: Why a Request Return Letter is Not a Valid Object of Dispute

Decision

September 10, 2026 • Taxindo Prime Consulting

Tax Lawsuit Rejected Outright: Why a Request Return Letter is Not a Valid Object of Dispute

Tax Court Lawsuit Decision | Income Tax Article 25 Inadmissible

PUT-010335.99/2024/PP/M.XIVA Year 2025

Second Lawsuit Rejected! Critical Lessons from the Tax Court Ruling on the 3-Month Deadline of PMK 8/2013

Decision

September 10, 2026 • Taxindo Prime Consulting

Second Lawsuit Rejected! Critical Lessons from the Tax Court Ruling on the 3-Month Deadline of PMK 8/2013

Tax Court Lawsuit Decision | Administrative Sanction (Excise Billing Letter / STCK) | To Reject the Appeal/ Lawsuit

PUT-010321.99/2024/PP/M.XIVA Year 2025

"Asset Restructuring" Argument Fails in Tax Court, Overlapping Land Transaction Between Affiliates Deemed a Taxable BKP Transfer

Decision

September 09, 2026 • Taxindo Prime Consulting

"Asset Restructuring" Argument Fails in Tax Court, Overlapping Land Transaction Between Affiliates Deemed a Taxable BKP Transfer

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

PUT-013793.16/2020/PP/M.IIA Year 2025

Palm Oil Plantation's Childcare Costs Escape Tax Correction: The Key to Successfully Proving In-Kind Benefits in Remote Areas

Decision

September 09, 2026 • Taxindo Prime Consulting

Palm Oil Plantation's Childcare Costs Escape Tax Correction: The Key to Successfully Proving In-Kind Benefits in Remote Areas

Tax Court Appeal Decision | Income Tax Article 25 Fully Granted

PUT-013792.15/2020/PP/M.IIA Year 2025

Taxpayer Alert! Your Intragroup Service Fees Were Reclassified as Dividends by the Tax Court and Subjected to PPh Article 26 Withholding Tax

Decision

August 05, 2026 • Taxindo Prime Consulting

Taxpayer Alert! Your Intragroup Service Fees Were Reclassified as Dividends by the Tax Court and Subjected to PPh Article 26 Withholding Tax

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

PUT-009965.132022PPM.IIB Year 2025

Winning a VAT Appeal for IDR 14.5 Billion: The Key for Free Zone Businesses to Defend VAT Facility from DJP Correction!

Decision

August 05, 2026 • Taxindo Prime Consulting

Winning a VAT Appeal for IDR 14.5 Billion: The Key for Free Zone Businesses to Defend VAT Facility from DJP Correction!

Tax Court Appeal Decision | PPN | Fully Granted

PUT-007248.162023PPM.XIVA Year 2024

Decision

August 05, 2026 • Taxindo Prime Consulting

Losing the Transfer Pricing Battle: Low-Quality Pearl Evidence Fails to Convince the Tax Court Panel

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

PUT-007239.15/2023/PP/M.XIVA Year 2024

Decision

August 05, 2026 • Taxindo Prime Consulting

Alert on PPh Article 23! Tax Court Decision Affirms Toll Manufacturing Services Remain Subject to Withholding, Despite PPN Payment

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

PUT-007042.122024PPM.XVIIIB Year 2025

The Income Tax Article 23 'Other Services' Dispute: Weak Documentation Causes Taxpayer to Partially Lose in Tax Court!

Decision

August 05, 2026 • Taxindo Prime Consulting

The Income Tax Article 23 'Other Services' Dispute: Weak Documentation Causes Taxpayer to Partially Lose in Tax Court!

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

PUT-007041.122024PPM.XVIIIB Year 2025

Input VAT Rejected by the DGT Due to 'Ghost' PKP? The Ultimate Strategy for Winning an Appeal Based on the Latest Ruling!

Decision

August 05, 2026 • Taxindo Prime Consulting

Input VAT Rejected by the DGT Due to 'Ghost' PKP? The Ultimate Strategy for Winning an Appeal Based on the Latest Ruling!

Tax Court Appeal Decision | PPN | Partially Granted

PUT-007016.162024PPM.XVIIIB Year 2025

Taxpayer Partially Loses: Royalty Transfer Pricing Dispute, A Contract is Not Enough to Justify Tax Deductions!

Decision

August 04, 2026 • Taxindo Prime Consulting

Taxpayer Partially Loses: Royalty Transfer Pricing Dispute, A Contract is Not Enough to Justify Tax Deductions!

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

PUT-011340.15/2021/PP/M.IA Year 2025

Partially Granted! Multinational Prevails Narrowly in Tax Court: Raw Material Transfer Pricing Dispute

Decision

August 04, 2026 • Taxindo Prime Consulting

Partially Granted! Multinational Prevails Narrowly in Tax Court: Raw Material Transfer Pricing Dispute

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

PUT-011339.152021PPM.IA Year 2025

Decision

August 04, 2026 • Taxindo Prime Consulting

The "Strange" Lawsuit Granted by the Tax Court: Why a Taxpayer Sues a Cancellation Decision That Should Be Favorable?

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

PUT-010645.992024PPM.XA Year 2025

Decision

August 04, 2026 • Taxindo Prime Consulting

Taxpayer Wins Lawsuit! DJP's SKPKB Reduction Decision Annulled by Tax Court Due to Violation of Administrative Prudence Principle

Tax Court Appeal Decision | PPN | Fully Granted

PUT-010634.992024PPM.XVIIA Year 2025

Taxpayer Victim of Administrative Error: Will the Tax Court Open the Pandora's Box of Substantive Examination?

Decision

August 04, 2026 • Taxindo Prime Consulting

Taxpayer Victim of Administrative Error: Will the Tax Court Open the Pandora's Box of Substantive Examination?

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

PUT-010633.992024PPM.XVIIA Year 2025

Billions in Input VAT Corrected by Tax Authority: The Key to Taxpayer Victory at the Tax Court

Decision

August 04, 2026 • Taxindo Prime Consulting

Billions in Input VAT Corrected by Tax Authority: The Key to Taxpayer Victory at the Tax Court

Tax Court Appeal Decision | PPN | Partially Granted

PUT-010476.162020PPM.XA Year 2025

Decision

August 04, 2026 • Taxindo Prime Consulting

P vs. Agent: Who Should Pay VAT on the Distribution Margin of 3 Kg LPG? Unpacking the Tax Court Decision

Tax Court Appeal Decision | PPN | Fully Granted

PUT-010316.162021PPM.VIIIA Year 2025

Handling Services in FTZ: PMK vs PP, Tax Court Judges Choose to Annul VAT Correction

Decision

August 04, 2026 • Taxindo Prime Consulting

Handling Services in FTZ: PMK vs PP, Tax Court Judges Choose to Annul VAT Correction

Tax Court Appeal Decision | PPN | Partially Granted

PUT-010315.162021PPM.VIIIA Year 2025

Taxpayer Wins Against IDR 2 Million VAT Correction: Key Litigation Victory in Tax Invoice Validity Dispute

Decision

August 04, 2026 • Taxindo Prime Consulting

Taxpayer Wins Against IDR 2 Million VAT Correction: Key Litigation Victory in Tax Invoice Validity Dispute

Tax Court Appeal Decision | PPN | Fully Granted

PUT-010314.16/2021/PP/M.VIIIA Year 2025

VAT and CIT Reconciliation Becomes a Boomerang: Tax Court Partially Grants Taxpayer's Appeal Against Sales Correction

Decision

August 04, 2026 • Taxindo Prime Consulting

VAT and CIT Reconciliation Becomes a Boomerang: Tax Court Partially Grants Taxpayer's Appeal Against Sales Correction

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

PUT-010310.15/2021/PP/M.VIIIA Year 2025

Great News for Taxpayers: Final PPh Correction Annulled! Why PT MSD Won Against the DJP

Decision

August 04, 2026 • Taxindo Prime Consulting

Great News for Taxpayers: Final PPh Correction Annulled! Why PT MSD Won Against the DJP

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

PUT-010300.252023PPM.XIIIB Year 2025

Caution When Crediting VAT: Counterparty's PKP Status Revoked, Input VAT Forfeited in Tax Court

Decision

July 31, 2026 • Taxindo Prime Consulting

Caution When Crediting VAT: Counterparty's PKP Status Revoked, Input VAT Forfeited in Tax Court

Tax Court Appeal Decision | PPN | Partially Granted

PUT-009952.162022 PPM.IIB Year 2025

Warning! CoR Formalities Can Be an Article 26 WHT Trap: A Key Lesson from the PT NBI Ruling

Decision

July 31, 2026 • Taxindo Prime Consulting

Warning! CoR Formalities Can Be an Article 26 WHT Trap: A Key Lesson from the PT NBI Ruling

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

PUT-009954.132022 PPM.IIB Year 2025

Taxpayer's Lawsuit Granted: DJP Loses for Failing to Prove Formal Defect in Returning the Request for Annulment of Tax Assessment Letter

Decision

July 31, 2026 • Taxindo Prime Consulting

Taxpayer's Lawsuit Granted: DJP Loses for Failing to Prove Formal Defect in Returning the Request for Annulment of Tax Assessment Letter

Tax Court Lawsuit Decision | Fully Granted

PUT-010315.992024 PPM.XIVA Year 2025

Denied! Tax Court Affirms Current Account Interest is Not Final Tax Object and Interest Expense Must Be Reduced by Deposit Income

Decision

July 31, 2026 • Taxindo Prime Consulting

Denied! Tax Court Affirms Current Account Interest is Not Final Tax Object and Interest Expense Must Be Reduced by Deposit Income

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

PUT-011995.152023 PPM.XXA Year 2024

Missing 2017 Audit Report, Taxpayer Penalized to Pay PPh Dividends: A Critical Lesson from the Retained Earnings Dispute

Decision

July 31, 2026 • Taxindo Prime Consulting

Missing 2017 Audit Report, Taxpayer Penalized to Pay PPh Dividends: A Critical Lesson from the Retained Earnings Dispute

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

PUT-012000.252023 PPM.XXA Year 2025

Tax Dispute on Toll Manufacturing: When Are Material Costs Excluded from PPh Article 23? Taxpayer Partially Prevails!

Decision

July 31, 2026 • Taxindo Prime Consulting

Tax Dispute on Toll Manufacturing: When Are Material Costs Excluded from PPh Article 23? Taxpayer Partially Prevails!

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

PUT-012001.122023 PPM.XXA Year 2024

The Battle of Timing Difference Proof Against Tax Authority's Assumption: PT SB. Wins IDR 22 Billion Turnover Dispute

Decision

July 31, 2026 • Taxindo Prime Consulting

The Battle of Timing Difference Proof Against Tax Authority's Assumption: PT SB. Wins IDR 22 Billion Turnover Dispute

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

PUT-012455.152023 PPM.XIIB Year 2025

Failed to Substantiate Director Fees and Staff Welfare, Retail Company Must Pay Corporate Income Tax

Decision

July 31, 2026 • Taxindo Prime Consulting

Failed to Substantiate Director Fees and Staff Welfare, Retail Company Must Pay Corporate Income Tax

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

PUT-012709.152023 PPM.XIIB Year 2025

Taxpayer Loses in Tax Court: Failing the Economic Benefit Test for Affiliated Intra-Group Services!

Decision

July 31, 2026 • Taxindo Prime Consulting

Taxpayer Loses in Tax Court: Failing the Economic Benefit Test for Affiliated Intra-Group Services!

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

PUT-013876.152022 PPM.XXA Year 2024

A Single Writing Error Delays Taxpayer’s Judicial Review Effort? A Crucial Lesson from the PT AI Case

Decision

July 31, 2026 • Taxindo Prime Consulting

A Single Writing Error Delays Taxpayer’s Judicial Review Effort? A Crucial Lesson from the PT AI Case

Tax Court Lawsuit Decision | Fully Granted

PUTP1-000646.162023 PPM.XIVB Year 2025

Decision

July 31, 2026 • Taxindo Prime Consulting

Palm Oil Plantation's Childcare Costs Escape Tax Correction: The Key to Successfully Proving In-Kind Benefits in Remote Areas

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

PUT-013792.152020PPM.IIA Year 2025

Administrative Fatality: Multi-Billion Rupiah VAT Appeal Fails at Tax Court Due to Missing 50% Payment Proof

Decision

July 31, 2026 • Taxindo Prime Consulting

Administrative Fatality: Multi-Billion Rupiah VAT Appeal Fails at Tax Court Due to Missing 50% Payment Proof

Tax Court Appeal Decision | PPN | Inadmissible

PUT-013241.162021PPM.VIIIB Year 2025

Fully Granted: PT S Wins Appeal, Tax Court Annuls Article 26 WHT Object Correction

Decision

July 31, 2026 • Taxindo Prime Consulting

Fully Granted: PT S Wins Appeal, Tax Court Annuls Article 26 WHT Object Correction

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

PUT-012224.132023PPM.XVIA Year 2025

Decision

July 31, 2026 • Taxindo Prime Consulting

Taxpayer Wins Lawsuit: Formal Defect in Tax Office Decision Cancelling Income Tax Bill at Tax Court

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

PUT-011551.992024PPM.IXA Year 2025

Taxpayer Wins Unanimously! PPh Article 23 Management Services Correction of IDR 9.5 Billion Annulled by Tax Court

Decision

July 30, 2026 • Taxindo Prime Consulting

Taxpayer Wins Unanimously! PPh Article 23 Management Services Correction of IDR 9.5 Billion Annulled by Tax Court

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

PUT-007032.122024 PPM.XVIIIB Year 2025

Input VAT Saved! Taxpayer Wins Against Fictitious Invoice Correction: The Key Argument Revealed

Decision

July 30, 2026 • Taxindo Prime Consulting

Input VAT Saved! Taxpayer Wins Against Fictitious Invoice Correction: The Key Argument Revealed

Tax Court Appeal Decision | PPN | Fully Granted

PUT-007088.162024 PPM.XIVA Year 2025

Supreme Court Annuls Legal Basis for Multi-Billion VAT Correction: Taxpayer Wins Absolutely

Decision

July 30, 2026 • Taxindo Prime Consulting

Supreme Court Annuls Legal Basis for Multi-Billion VAT Correction: Taxpayer Wins Absolutely

Tax Court Appeal Decision | PPN | Fully Granted

PUT-007094.162024 PPM.XIVA Year 2025

IDR 2.47 Billion Overpaid Tax Validated, DJP's SKPKB Annihilated at Tax Court: The Key to Taxpayer Victory

Decision

July 30, 2026 • Taxindo Prime Consulting

IDR 2.47 Billion Overpaid Tax Validated, DJP's SKPKB Annihilated at Tax Court: The Key to Taxpayer Victory

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

PUT-007717.15/2023/PP/M.VA Year 2025

Failure to Recognize PPh 23 Withholding Slips: A Key Lesson from the PT SI Case at the Tax Court

Decision

July 30, 2026 • Taxindo Prime Consulting

Failure to Recognize PPh 23 Withholding Slips: A Key Lesson from the PT SI Case at the Tax Court

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

PUT-007622.152023 PPM.XIIIB Year 2025

Decision

July 30, 2026 • Taxindo Prime Consulting

Tax Court Decision Cancels IDR 36 Million PPh 26: Proof of the Permanent Establishment (PE) Doctrine’s Power in Cross-Border Service Disputes

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

PUT-007722.13/2023/PP/M.VA Year 2025

Total Victory at the Tax Court: The Key to Canceling VAT Overpayment Corrections Due to Input Tax Reversal

Decision

July 30, 2026 • Taxindo Prime Consulting

Total Victory at the Tax Court: The Key to Canceling VAT Overpayment Corrections Due to Input Tax Reversal

Tax Court Appeal Decision | PPN | Fully Granted

PUT-008676.162023 PPM.XIIIB Year 2025

Proving Actual Transactions: PT DIA's Key to Winning VAT Appeal of IDR 168 Million Against DGT Correction

Decision

July 30, 2026 • Taxindo Prime Consulting

Proving Actual Transactions: PT DIA's Key to Winning VAT Appeal of IDR 168 Million Against DGT Correction

Tax Court Appeal Decision | PPN | Fully Granted

PUT-008795.162023 PPM.IA Year 2025

Is VAT Still Due Even After Transaction Cancellation? Crucial Case Study: Tax Court Prioritizes Material Evidence Over Formalities

Decision

July 30, 2026 • Taxindo Prime Consulting

Is VAT Still Due Even After Transaction Cancellation? Crucial Case Study: Tax Court Prioritizes Material Evidence Over Formalities

Tax Court Appeal Decision | PPN | Partially Granted

PUT-008797.162023 PPM.IA Year 2025

VAT Zeroed Out! PT DIA's Evidence Strategy at the Tax Court Nullifies VAT Underpayment Assessment

Decision

July 30, 2026 • Taxindo Prime Consulting

VAT Zeroed Out! PT DIA's Evidence Strategy at the Tax Court Nullifies VAT Underpayment Assessment

Tax Court Appeal Decision | PPN | Fully Granted

PUT-008809.16/2023/PP/M.IA Year 2025

Incorrect Tax Account Code, Offshore Service VAT Input Forfeited? Case Study of PT DIA

Decision

July 30, 2026 • Taxindo Prime Consulting

Incorrect Tax Account Code, Offshore Service VAT Input Forfeited? Case Study of PT DIA

Tax Court Appeal Decision | PPN | Partially Granted

PUT-008810.162023 PPM.IA Year 2025

Crediting Input VAT on Foreign Services? Beware, the DTP VAT Facility May Forfeit Credit Rights

Decision

July 30, 2026 • Taxindo Prime Consulting

Crediting Input VAT on Foreign Services? Beware, the DTP VAT Facility May Forfeit Credit Rights

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

PUT-008821.162024 PPM.XVIIIA Year 2025

Tax Dispute Loss: Taxpayer’s Fatal Error in Ignoring the Crucial Tax Treaty Form

Decision

July 30, 2026 • Taxindo Prime Consulting

Tax Dispute Loss: Taxpayer’s Fatal Error in Ignoring the Crucial Tax Treaty Form

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

PUT-009014.132024 PPM.VB Year 2025

The Fatality of PPh Article 21 Withholding Slips: A Lesson from PT CG Whose Appeal Was Rejected by the Tax Court

Decision

July 30, 2026 • Taxindo Prime Consulting

The Fatality of PPh Article 21 Withholding Slips: A Lesson from PT CG Whose Appeal Was Rejected by the Tax Court

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

PUT-009067.102021 PPM.IIA Year 2025

Payment Claimed as Reimbursement But Still Subject to Withholding Tax Article 23: Taxpayer Fails Completely at the Tax Court

Decision

July 29, 2026 • Taxindo Prime Consulting

Payment Claimed as Reimbursement But Still Subject to Withholding Tax Article 23: Taxpayer Fails Completely at the Tax Court

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

PUT-005514.122024 PPM.XIVB Year 2025

Taxpayer Wins: Judicial Panel Grants Lawsuit and Annuls Warrant of Seizure (SPMP)

Decision

July 29, 2026 • Taxindo Prime Consulting

Taxpayer Wins: Judicial Panel Grants Lawsuit and Annuls Warrant of Seizure (SPMP)

Tax Court Lawsuit Decision | Fully Granted

PUT-005892.992024 PPM.VA Tahun 2025

Appeal Rejected Due to Turnover Discrepancy: Crucial Lessons from the VAT Tax Base Correction Dispute

Decision

July 29, 2026 • Taxindo Prime Consulting

Appeal Rejected Due to Turnover Discrepancy: Crucial Lessons from the VAT Tax Base Correction Dispute

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

PUT-005921.162021 PPM.IIA Year 2025

Input VAT Denied by DJP? Taxpayer Wins Resoundingly in Tax Court, The Key is Proof of Direct Relation to Business Activity!

Decision

July 29, 2026 • Taxindo Prime Consulting

Input VAT Denied by DJP? Taxpayer Wins Resoundingly in Tax Court, The Key is Proof of Direct Relation to Business Activity!

Tax Court Appeal Decision | PPN | Fully Granted

PUT-006202.162023 PPM.XIIA Year 2025

Domestic Loss-to-Profit Affiliate Transaction: Tax Court Annuls Tax Office's Correction, Taxpayer Wins Big on These 2 Key Legal Arguments!

Decision

July 29, 2026 • Taxindo Prime Consulting

Domestic Loss-to-Profit Affiliate Transaction: Tax Court Annuls Tax Office's Correction, Taxpayer Wins Big on These 2 Key Legal Arguments!

Tax Court Appeal Decision | PPN | Fully Granted

PUT-006208.162023 PPM.XIIA Year 2025

Full Victory at Tax Court! Taxpayer Win Against Output VAT Correction on Port Services

Decision

July 29, 2026 • Taxindo Prime Consulting

Full Victory at Tax Court! Taxpayer Win Against Output VAT Correction on Port Services

Tax Court Appeal Decision | PPN | Fully Granted

PUT-006212.162023 PPM.XIIA Year 2025

Selling Cheap to Affiliates is Safe? In-Depth Analysis of a VAT Ruling on Transfer Pricing That Failed to Prove State Loss

Decision

July 29, 2026 • Taxindo Prime Consulting

Selling Cheap to Affiliates is Safe? In-Depth Analysis of a VAT Ruling on Transfer Pricing That Failed to Prove State Loss

Tax Court Appeal Decision | PPN | Fully Granted

PUT-006214.162023 PPM.XIIA Years 2025

Domestic Affiliate Transaction Accused of Transfer Pricing? Tax Court: If One Party Has a 0% Effective Rate, Where is the Tax Avoidance Motive?

Decision

July 29, 2026 • Taxindo Prime Consulting

Domestic Affiliate Transaction Accused of Transfer Pricing? Tax Court: If One Party Has a 0% Effective Rate, Where is the Tax Avoidance Motive?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-006216.162023 PPM.XIIA Year 2025

Billion Rupiah Nihil VAT Dispute: Taxpayer Strategy to Win Appeal Thanks to Input and Output Tax Balance

Decision

July 29, 2026 • Taxindo Prime Consulting

Billion Rupiah Nihil VAT Dispute: Taxpayer Strategy to Win Appeal Thanks to Input and Output Tax Balance

Tax Court Appeal Decision | PPN | Fully Granted

PUT-006220.16/2023/PP/M.XIIA Years 2025

Incorrect WHT Art 23 Cutting: Tax Court Rules Franchise Fee is a Service, Not Pure Royalty

Decision

July 29, 2026 • Taxindo Prime Consulting

Incorrect WHT Art 23 Cutting: Tax Court Rules Franchise Fee is a Service, Not Pure Royalty

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | To Reject the Petition for Judicial Review

PUT-006646.122023 PPM.XIIIB Year 2025

Decision

July 29, 2026 • Taxindo Prime Consulting

Incorrect WHT Art 23 Cutting: Tax Court Rules Franchise Fee is a Service, Not Pure Royalty

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | To Reject the Petition for Judicial Review

PUT-006646.122023 PPM.XIIIB Year 2025

Taxpayer Beats DGT: Affiliated Services Are Not Hidden Dividends, PPh Article 23 Correction Fully Canceled!

Decision

July 29, 2026 • Taxindo Prime Consulting

Taxpayer Beats DGT: Affiliated Services Are Not Hidden Dividends, PPh Article 23 Correction Fully Canceled!

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

PUT-005508.12/2024/PP/M.XIVB Years 2025

DGT Loses Appeal: Freight Forwarding Services Proven Not "Logistics Services" Subject to Article 23 WHT

Decision

July 28, 2026 • Taxindo Prime Consulting

DGT Loses Appeal: Freight Forwarding Services Proven Not "Logistics Services" Subject to Article 23 WHT

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

PUT-005412.122024 PPM.XIA Year 2025

Commercial Profit Is Not Always King: Why A Taxpayer's Fictitious Interest under PPh Article 23 Was Overturned in Tax Court

Decision

July 28, 2026 • Taxindo Prime Consulting

Commercial Profit Is Not Always King: Why A Taxpayer's Fictitious Interest under PPh Article 23 Was Overturned in Tax Court

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

PUT-005418.122024 PPM.XIA Year 2025

Net Income Is Not Enough! Tax Court Grants Appeal, Rejects Imputed Interest Correction, Escaping Corporate Income Tax Traps

Decision

July 28, 2026 • Taxindo Prime Consulting

Net Income Is Not Enough! Tax Court Grants Appeal, Rejects Imputed Interest Correction, Escaping Corporate Income Tax Traps

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

PUT-005423.152024 PPM.XIA Year 2025

Buying Production Tools Gets Hit with PPh 23? Taxpayer Partially Loses: The Crucial Lesson from the 'Tooling Set' Dispute at the Tax Court

Decision

July 28, 2026 • Taxindo Prime Consulting

Buying Production Tools Gets Hit with PPh 23? Taxpayer Partially Loses: The Crucial Lesson from the 'Tooling Set' Dispute at the Tax Court

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

PUT-005414.122024 PPM.XIA Year 2025

Decision

July 28, 2026 • Taxindo Prime Consulting

Net Income Is Not Enough! Tax Court Grants Appeal, Rejects Imputed Interest Correction, Escaping Corporate Income Tax Traps

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

PUT-005423.152024 PPM.XIA Year 2025

Winning the Corporate Tax Appeal: PT WW's Strategy to Prove Rp 5.5 Billion in Affiliate Services Were Real

Decision

July 28, 2026 • Taxindo Prime Consulting

Winning the Corporate Tax Appeal: PT WW's Strategy to Prove Rp 5.5 Billion in Affiliate Services Were Real

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

PUT-005502.152024 PPM.XIVB Year 2025

DGT Deemed Affiliate Services as Disguised Dividends, Tax Court Annuls Correction. Here’s Why

Decision

July 28, 2026 • Taxindo Prime Consulting

DGT Deemed Affiliate Services as Disguised Dividends, Tax Court Annuls Correction. Here’s Why

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

PUT-005503.122024 PPM.XIVB Years 2025

Defeated in Tax Court: DG Tax Fails to Defend Maklon Service PPh 23 Correction, Case Key Lies in Material Ownership

Decision

July 28, 2026 • Taxindo Prime Consulting

Defeated in Tax Court: DG Tax Fails to Defend Maklon Service PPh 23 Correction, Case Key Lies in Material Ownership

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

PUT-005507.122024 PPM.XIVB Tahun 2025

Not Just About Discounts, Tax Court Denies PT ZI's USD 60K Input VAT: The Fairness of Tax Invoice Value Becomes the Deciding Factor in Trade-In Credibility

Decision

July 27, 2026 • Taxindo Prime Consulting

Not Just About Discounts, Tax Court Denies PT ZI's USD 60K Input VAT: The Fairness of Tax Invoice Value Becomes the Deciding Factor in Trade-In Credibility

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

PUT-002488.162024 PPM.VIIIB Years 2025

IDR 1.1 Billion Entertainment Expense Dispute Won: The Power of Detailed Nominative Lists Revealed!

Decision

July 27, 2026 • Taxindo Prime Consulting

IDR 1.1 Billion Entertainment Expense Dispute Won: The Power of Detailed Nominative Lists Revealed!

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

PUT-007263.152021PPM.XVIIIA Years 2025

Without Tax Endorsement, VAT Facilities to Batam Could Lead to Massive Corrections.

Decision

July 27, 2026 • Taxindo Prime Consulting

Without Tax Endorsement, VAT Facilities to Batam Could Lead to Massive Corrections.

Tax Court Appeal Decision | PPN | Partially Granted

PUT-094724.16/2010/PP/M.XIVA for 2019

Taxpayer Wins Absolutely! Tax Assessment Letters Resulting from Preliminary Evidence Examination Are Exempt from 50% Payment in the Tax Court

Decision

July 27, 2026 • Taxindo Prime Consulting

Taxpayer Wins Absolutely! Tax Assessment Letters Resulting from Preliminary Evidence Examination Are Exempt from 50% Payment in the Tax Court

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

PUT-003054.152024 PPM.IIIA Years 2025

Repacking Costs: Is It a Packaging Service or Merely a Distributor Award?

Decision

July 27, 2026 • Taxindo Prime Consulting

Repacking Costs: Is It a Packaging Service or Merely a Distributor Award?

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

PUT-094644.12/2011/PP/M.XB for 2019

Indonesian VAT: Corrected Due to Substitute Invoice? Tax Court Rules on the Correct Limit of Creditable Value

Decision

July 27, 2026 • Taxindo Prime Consulting

Indonesian VAT: Corrected Due to Substitute Invoice? Tax Court Rules on the Correct Limit of Creditable Value

Tax Court Appeal Decision | PPN | Fully Granted

PUT-003333.16/2022/PP/M.XVIB Years 2025

Vendor's Failure to Report Taxes, Should the Buyer Pay the Price? Key Lessons from the PLN Cooperative Case

Decision

July 27, 2026 • Taxindo Prime Consulting

Vendor's Failure to Report Taxes, Should the Buyer Pay the Price? Key Lessons from the PLN Cooperative Case

Tax Court Appeal Decision | PPN | Partially Granted

PUT-093070.16/2010/PP/M.XIVA for 2019

Skyrocketing Interest Sanctions Due to Accounting Misclassification? CV PM’s Bitter Lesson in Challenging the Director General of Taxes' Decision

Decision

July 27, 2026 • Taxindo Prime Consulting

Skyrocketing Interest Sanctions Due to Accounting Misclassification? CV PM’s Bitter Lesson in Challenging the Director General of Taxes' Decision

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

PUT-087400.99/2008/PP/M.XVB Tahun 2019

Testing the Merit of Affiliated Royalties Despite Aging Patents

Decision

July 27, 2026 • Taxindo Prime Consulting

Testing the Merit of Affiliated Royalties Despite Aging Patents

Tax Court Appeal Decision | PPN | Fully Granted

PUT-085004.16/2012/PP/M.XB for 2019

A Costly Formal Error: The DGT Fails to Defend a Multi-Trillion Rupiah TP Correction for Using Unavailable Comparable Data!

Decision

July 27, 2026 • Taxindo Prime Consulting

A Costly Formal Error: The DGT Fails to Defend a Multi-Trillion Rupiah TP Correction for Using Unavailable Comparable Data!

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

PUT-003597.15/2024/PP/M.IIIA Years 2025

Fatal Delay in Filing Lawsuits: Crucial Lessons from the WBP Case

Decision

July 27, 2026 • Taxindo Prime Consulting

Fatal Delay in Filing Lawsuits: Crucial Lessons from the WBP Case

Tax Court Lawsuit Decision | KUP | Inadmissible

PUT-009467.99/2018/PP/M.VA for 2019

Strategic Withdrawal: Why Did BUT HP Opt to Drop its Multi-Billion Rupiah Tax Penalty Lawsuit?

Decision

July 27, 2026 • Taxindo Prime Consulting

Strategic Withdrawal: Why Did BUT HP Opt to Drop its Multi-Billion Rupiah Tax Penalty Lawsuit?

Supreme Court Decision KUP | Revocation

PUT-008121.99/2018/PP/M.XIIIB for 2019

STP Income Tax 23 Interest Sanctions Must Not Exceed 24 Months

Decision

July 27, 2026 • Taxindo Prime Consulting

STP Income Tax 23 Interest Sanctions Must Not Exceed 24 Months

Tax Court Lawsuit Decision | KUP | Partially Granted

PUT-008115.99/2018/PP/M.XIVB for 2019

Decision

July 27, 2026 • Taxindo Prime Consulting

The Ex Ante vs. Single Year Data Battle: Tax Court Decision Nullifies PPh Article 26 Secondary Adjustment Correction Worth Billions

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

PUT-003598.13/2024/PP/M.IIIA Years 2025

e-Faktur System Errors Are Not Valid Grounds for DJP to Impose Administrative Fines on Exporters.

Decision

July 27, 2026 • Taxindo Prime Consulting

e-Faktur System Errors Are Not Valid Grounds for DJP to Impose Administrative Fines on Exporters.

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-007776.99/2018/PP/M.XB for 2019

Taxpayer Alert! Late Objection Filing Due to Third-Party Rectification Remains High Risk for Rejection

Decision

July 27, 2026 • Taxindo Prime Consulting

Taxpayer Alert! Late Objection Filing Due to Third-Party Rectification Remains High Risk for Rejection

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

PUT-007028.99/2018/PP/M.XA for 2019

Tax Assessment Cancelled as Tax Office Uses Expired Verification Procedures.

Decision

July 27, 2026 • Taxindo Prime Consulting

Tax Assessment Cancelled as Tax Office Uses Expired Verification Procedures.

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-006792.99/2018/PP/M.IIIA for 2019

PPh Article 26: The Strategy to Overturn Foreign Service Tax Correction, The Key is the COD!

Decision

July 27, 2026 • Taxindo Prime Consulting

PPh Article 26: The Strategy to Overturn Foreign Service Tax Correction, The Key is the COD!

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

PUT-003733.132023 PPM.XIIIA Years 2025

Tax Penalty Alert! Using "Materials Used" Description on Tax Invoices Risks Rejection by the Tax Court

Decision

July 27, 2026 • Taxindo Prime Consulting

Tax Penalty Alert! Using "Materials Used" Description on Tax Invoices Risks Rejection by the Tax Court

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

PUT-006557.99/2018/PP/M.IIB for 2019

Failed to Credit Input VAT? Beware: Weak Evidence of Business Linkage Leads to Partial Grant at the Tax Court!

Decision

July 27, 2026 • Taxindo Prime Consulting

Failed to Credit Input VAT? Beware: Weak Evidence of Business Linkage Leads to Partial Grant at the Tax Court!

Tax Court Appeal Decision | PPN | Partially Granted

PUT-003740.162023 PPM.XIIIA Years 2025

Decision

July 27, 2026 • Taxindo Prime Consulting

Can an Accounting Journal Nullify a Tax Correction? Key Lessons from a PPh Article 23 Tax Court Decision for Taxpayers

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

PUT-003748.122023 PPM.XIIIA Years 2025

Ceasefire in Tax Court: Why PT DAI Decided to Withdraw Their VAT Appeal Mid-Trial?

Decision

July 27, 2026 • Taxindo Prime Consulting

Ceasefire in Tax Court: Why PT DAI Decided to Withdraw Their VAT Appeal Mid-Trial?

Tax Court Appeal Decision | PPN | Revocation

PUT-006283.16/2018/PP/M.IVA for 2019

The PPh Article 23 'Other Services' Trap: Minimal Tax Correction, Maximal Dispute

Decision

July 27, 2026 • Taxindo Prime Consulting

The PPh Article 23 'Other Services' Trap: Minimal Tax Correction, Maximal Dispute

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

PUT-003757.122023 PPM.XIIIA Years 2025

The Tax Trap of Vessel Charter Classification: Tax Court Overrules Partial Final PPh Correction by the DJP

Decision

July 27, 2026 • Taxindo Prime Consulting

The Tax Trap of Vessel Charter Classification: Tax Court Overrules Partial Final PPh Correction by the DJP

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

PUT-003792.272022 PPM.XVIB Years 2025

PPN Appeal Won: Tax Assessment Notice (SKPKB) Annulled Due to Expired Statute of Limitation. See PT BB' Strategy

Decision

July 27, 2026 • Taxindo Prime Consulting

PPN Appeal Won: Tax Assessment Notice (SKPKB) Annulled Due to Expired Statute of Limitation. See PT BB' Strategy

Tax Court Appeal Decision | PPN | Fully Granted

PUT-003797.162022 PPM.XVIB Years 2025

Taxpayers Entitled to Interest Compensation Even if Penalties are Removed via Administrative Channels

Decision

July 27, 2026 • Taxindo Prime Consulting

Taxpayers Entitled to Interest Compensation Even if Penalties are Removed via Administrative Channels

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-004751.99/2018/PP/M.XXB for 2019

Tax Authorities Cannot Withhold Refunds Simply Due to Ongoing Preliminary Criminal Investigations.

Decision

July 27, 2026 • Taxindo Prime Consulting

Tax Authorities Cannot Withhold Refunds Simply Due to Ongoing Preliminary Criminal Investigations.

Tax Court Appeal Decision | KUP | Fully Granted

PUT-004479.99/2018/PP/M.XXA for 2019

Passport Evidence Overturns Tax Authority's Rejection of Corporate Objection.

Decision

July 27, 2026 • Taxindo Prime Consulting

Passport Evidence Overturns Tax Authority's Rejection of Corporate Objection.

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-004282.99/2018/PP/M.IIIA for 2019

Caught in the Trap! Affiliate Service Fees Deemed Disguised Royalties, PT E Loses Article 26 WHT Dispute

Decision

July 27, 2026 • Taxindo Prime Consulting

Caught in the Trap! Affiliate Service Fees Deemed Disguised Royalties, PT E Loses Article 26 WHT Dispute

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

PUT-003799.112022 PPM.XVIB Years 2025

Can Input VAT with Incorrect Serial Numbers Still Be Credited? Learning from PT ELI’s Victory at the Tax Court

Decision

July 27, 2026 • Taxindo Prime Consulting

Can Input VAT with Incorrect Serial Numbers Still Be Credited? Learning from PT ELI’s Victory at the Tax Court

Tax Court Appeal Decision | PPN | Partially Granted

PUT-003978.16/2018/PP/M.IIA for 2019

Lost at the Tax Court! Taxpayer Fails to Prove Ship Survey Services Are Not Subject to Article 23 Withholding Tax

Decision

July 27, 2026 • Taxindo Prime Consulting

Lost at the Tax Court! Taxpayer Fails to Prove Ship Survey Services Are Not Subject to Article 23 Withholding Tax

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

PUT-003849.122022 PPM.XVIB Years 2025

Vendor Error in Tax Invoice Serial Numbers: Why Should the Buyer Bear the Burden?

Decision

July 27, 2026 • Taxindo Prime Consulting

Vendor Error in Tax Invoice Serial Numbers: Why Should the Buyer Bear the Burden?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-003968.16/2018/PP/M.XXB for 2019

Without Proof of Payment and Journal Entries, Customs Freight Adjustments Will Prevail in Court

Decision

July 27, 2026 • Taxindo Prime Consulting

Without Proof of Payment and Journal Entries, Customs Freight Adjustments Will Prevail in Court

Tax Court Appeal Decision | Duty Rate | To Reject the Appeal/ Lawsuit

PUT-003883.19/2018/PP/M.XIXB for 2019

The Latent Risks of Tax Amnesty: Forfeiting Fiscal Loss Compensation Rights Resulting in Unexpected Tax Bills

Decision

July 27, 2026 • Taxindo Prime Consulting

The Latent Risks of Tax Amnesty: Forfeiting Fiscal Loss Compensation Rights Resulting in Unexpected Tax Bills

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

PUT-003873.99/2018/PP/M.IIB for 2019

Total Victory Against DGT: Management Services to Singapore Retain 0% Article 26 Withholding Tax, Unravelling DTA Logic and PE Absence

Decision

July 27, 2026 • Taxindo Prime Consulting

Total Victory Against DGT: Management Services to Singapore Retain 0% Article 26 Withholding Tax, Unravelling DTA Logic and PE Absence

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

PUT-004142.132021 PPM.XB Years 2025

The Clash of TP Doc vs. Tax Authority's Adjustment: The Key to Taxpayer's Partial Victory in Tax Court

Decision

July 27, 2026 • Taxindo Prime Consulting

The Clash of TP Doc vs. Tax Authority's Adjustment: The Key to Taxpayer's Partial Victory in Tax Court

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

PUT-004530.152023 PPM.XIIIB Years 2025

Why the Tax Court Canceled the Refusal to Rectify PT SSMS's Penalty

Decision

July 27, 2026 • Taxindo Prime Consulting

Why the Tax Court Canceled the Refusal to Rectify PT SSMS's Penalty

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-003737.99/2018/PP/M.IIIA for 2019

No Nominative List, Billions in Promotion Costs of PT TPI Denied by Tax Court!

Decision

July 24, 2026 • Taxindo Prime Consulting

No Nominative List, Billions in Promotion Costs of PT TPI Denied by Tax Court!

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

PUT-098674.15/2012/PP/M.XIVB for 2019

PT AKPI’s Strategy in Winning Transfer Pricing Disputes: Why TNMM Outperformed RPM in Plastic Film Export Transactions?

Decision

July 24, 2026 • Taxindo Prime Consulting

PT AKPI’s Strategy in Winning Transfer Pricing Disputes: Why TNMM Outperformed RPM in Plastic Film Export Transactions?

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

PUT-097083.15/2012/PP/M.XVA for 2019

Tax Court Agrees: Input VAT on Employee Mess Halls in Remote Areas Can Be Credited!

Decision

July 24, 2026 • Taxindo Prime Consulting

Tax Court Agrees: Input VAT on Employee Mess Halls in Remote Areas Can Be Credited!

Tax Court Appeal Decision | PPN | Fully Granted

PUT-002099.162021 PPM.IIA Years 2025

When Royalties are Denied: LI Strategy Against VAT Corrections in the Tax Court.

Decision

July 23, 2026 • Taxindo Prime Consulting

When Royalties are Denied: LI Strategy Against VAT Corrections in the Tax Court.

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

PUT-116489.16/2011/PP/M.IIIA for 2019

Reimbursement Payments to Singapore Exempted from PPh Article 26, Here's How the Tax Court Judge Separated the Components!

Decision

July 23, 2026 • Taxindo Prime Consulting

Reimbursement Payments to Singapore Exempted from PPh Article 26, Here's How the Tax Court Judge Separated the Components!

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

PUT-002803.13/2024/PP/M.XIB Years 2025

Taxpayer Partially Wins at Tax Court: Crucial Lessons from PPh Article 26 Corrections on Cross-Border Transactions

Decision

July 23, 2026 • Taxindo Prime Consulting

Taxpayer Partially Wins at Tax Court: Crucial Lessons from PPh Article 26 Corrections on Cross-Border Transactions

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

PUT-002802.132024PPM.XIB Years 2025

The Danger of Average Rates: Why the Tax Office's Import Tax Equalization Failed in Tax Court?

Decision

July 23, 2026 • Taxindo Prime Consulting

The Danger of Average Rates: Why the Tax Office's Import Tax Equalization Failed in Tax Court?

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

PUT-116340.15/2014/PP/M.VA for 2019

Industrial Real Estate Company Wins Corporate Income Tax Dispute at the Tax Court: Parts of the DJP’s Correction Nullified!

Decision

July 23, 2026 • Taxindo Prime Consulting

Industrial Real Estate Company Wins Corporate Income Tax Dispute at the Tax Court: Parts of the DJP’s Correction Nullified!

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

PUT-002511.152023PPM.XIIA Years 2025

Tax Court Defeat: Indonesian Tax Authority (DJP) Fails to Defend PPh Article 26 Dividend Correction Due to Domicile Certificate Administrative Issues

Decision

July 23, 2026 • Taxindo Prime Consulting

Tax Court Defeat: Indonesian Tax Authority (DJP) Fails to Defend PPh Article 26 Dividend Correction Due to Domicile Certificate Administrative Issues

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

PUT-001717.132024PPM.XVA Years 2025

Tax Authority’s Failure to Prove Agency Status Leads to Billion-Rupiah Cancellation: Why Formal Import Documents Are Crucial for Proving Ownership

Decision

July 23, 2026 • Taxindo Prime Consulting

Tax Authority’s Failure to Prove Agency Status Leads to Billion-Rupiah Cancellation: Why Formal Import Documents Are Crucial for Proving Ownership

Tax Court Appeal Decision | PPN | Fully Granted

PUT-116325.16/2015/PP/M.XIVA for 2019

Burned Documents Aren't the End! How CV. MJ Won Against Billions in Tax Corrections

Decision

July 23, 2026 • Taxindo Prime Consulting

Burned Documents Aren't the End! How CV. MJ Won Against Billions in Tax Corrections

Tax Court Appeal Decision | PPN | Partially Granted

PUT-116306.16/2012/PP/M.XIIB for 2019

Administrative Errors in Your Tax Payment Slip Could Void Your Right to Tax Credits

Decision

July 23, 2026 • Taxindo Prime Consulting

Administrative Errors in Your Tax Payment Slip Could Void Your Right to Tax Credits

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

PUT-116232.16/2013/PP/M.XIA for 2019

Buyers Are Not Tax Guarantors: Why Negative Tax Invoice Confirmations Do Not Automatically Void Input Tax?

Decision

July 23, 2026 • Taxindo Prime Consulting

Buyers Are Not Tax Guarantors: Why Negative Tax Invoice Confirmations Do Not Automatically Void Input Tax?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-115877.16/2012/PP/M.IIIB for 2019

VAT Turnover Corrections Based on Annual Estimates Can Be Overturned by Judges—Here’s How.

Decision

July 23, 2026 • Taxindo Prime Consulting

VAT Turnover Corrections Based on Annual Estimates Can Be Overturned by Judges—Here’s How.

Tax Court Appeal Decision | PPN | Partially Granted

PUT-115628.16/2014/PP/M.XVA for 2019

Without Original Documents, Photocopies Are Worthless Before Tax Court Judges: Lessons from the PT AKT Case

Decision

July 23, 2026 • Taxindo Prime Consulting

Without Original Documents, Photocopies Are Worthless Before Tax Court Judges: Lessons from the PT AKT Case

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

PUT-115345.12/2011/PP/M.XIIIB for 2019

IUP Area vs. Actual Utilization: Which One Governs Offshore Property Tax?

Decision

July 23, 2026 • Taxindo Prime Consulting

IUP Area vs. Actual Utilization: Which One Governs Offshore Property Tax?

Tax Court Appeal Decision | PBB-P3 | Fully Granted

PUT-115291.18/2016/PP/M.XVIIIA for 2019

Construction Taxpayer Setback: Input Tax on Tickets and Laundry Remained Corrected Despite Being Contractually Required.

Decision

July 23, 2026 • Taxindo Prime Consulting

Construction Taxpayer Setback: Input Tax on Tickets and Laundry Remained Corrected Despite Being Contractually Required.

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

PUT-115073.16/2014/PP/M.XIVA for 2019

When Marketing Strategies Lead to Tax Corrections: Why Borne VAT on Free Goods is Non-Deductible?

Decision

July 23, 2026 • Taxindo Prime Consulting

When Marketing Strategies Lead to Tax Corrections: Why Borne VAT on Free Goods is Non-Deductible?

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

PUT-115038.15/2012/PP/M.XA for 2019

The Danger of "Internal" Pricing: Why Appraisal Reports Prevail Against Agreed Prices in Tax Court?

Decision

July 23, 2026 • Taxindo Prime Consulting

The Danger of "Internal" Pricing: Why Appraisal Reports Prevail Against Agreed Prices in Tax Court?

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

PUT-114764.16/2014/PP/M.VB for 2019

Defeating Multi-Billion Tax Corrections: Why Bank Appraisal Reports Cannot Be Used as the Sole Basis for Tax Adjustments?

Decision

July 23, 2026 • Taxindo Prime Consulting

Defeating Multi-Billion Tax Corrections: Why Bank Appraisal Reports Cannot Be Used as the Sole Basis for Tax Adjustments?

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

PUT-114763.15/2014/PP/M.VB for 2019

Winning Against Corporate Income Tax Revenue Correction: The Key to Proving Net Sales Value

Decision

July 23, 2026 • Taxindo Prime Consulting

Winning Against Corporate Income Tax Revenue Correction: The Key to Proving Net Sales Value

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

PUT-001231.152024PPM.XVIA Years 2025

Winning the Money Flow Test, Losing on Housing Costs: Crucial Lessons from the PT TU Tax Dispute

Decision

July 23, 2026 • Taxindo Prime Consulting

Winning the Money Flow Test, Losing on Housing Costs: Crucial Lessons from the PT TU Tax Dispute

Tax Court Appeal Decision | PPN | Partially Granted

PUT-114027.16/2011/PP/M.XIIA for 2019

Are Employer Pension Contributions Hidden Salaries? Check the Legal Ruling Here!

Decision

July 23, 2026 • Taxindo Prime Consulting

Are Employer Pension Contributions Hidden Salaries? Check the Legal Ruling Here!

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

PUT-113850.10/2013/PP/M.IIIB for 2019

Receiving Progress Payments First Means You Can't Delay VAT Invoices.

Decision

July 23, 2026 • Taxindo Prime Consulting

Receiving Progress Payments First Means You Can't Delay VAT Invoices.

Tax Court Appeal Decision | PPN | Partially Granted

PUT-113661.16/2011/PP/M.XVB for 2019

Decision

July 23, 2026 • Taxindo Prime Consulting

Can Input Tax Still Be Credited Even If the Invoice Precedes the NSFP Date? Insights from a Tax Court Decision!

Tax Court Appeal Decision | PPN | Fully Granted

PUT-113889.16/2013/PP/M.IIA for 2019

Decision

July 23, 2026 • Taxindo Prime Consulting

Taxpayer's Lawsuit Against PPN SKP Amendment Decision Rejected by Tax Court: Crucial Lessons on DJP's Scope of Authority

Tax Court Lawsuit Decision | To Reject the Appeal/ Lawsuit

PUT-008178.992024 PPM.XVA Years 2025

Taxpayers Must Know! Why the DGT Rejects Tax Assessment Corrections and the Tax Court Rejects Your Lawsuit

Decision

July 23, 2026 • Taxindo Prime Consulting

Taxpayers Must Know! Why the DGT Rejects Tax Assessment Corrections and the Tax Court Rejects Your Lawsuit

Tax Court Lawsuit Decision | To Reject the Appeal/ Lawsuit

PUT-008177.99/2024/PP/M.XVA Years 2025

Tax Court Annuls PT CI’s Additional Assessment! Why a Tax Auditor's Calculation Error Doesn't Qualify as "New Data"

Decision

July 23, 2026 • Taxindo Prime Consulting

Tax Court Annuls PT CI’s Additional Assessment! Why a Tax Auditor's Calculation Error Doesn't Qualify as "New Data"

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

PUT-112306.13/2011/PP/M.IVA for 2019

Allegations of Incomplete Tax Invoices Defeated as PT TI Cancels Massive Administrative Fines

Decision

July 23, 2026 • Taxindo Prime Consulting

Allegations of Incomplete Tax Invoices Defeated as PT TI Cancels Massive Administrative Fines

Tax Court Appeal Decision | KUP | Fully Granted

PUT-111669.99/2013/PP/M.XIIIA for 2019

CPO Sale with Domestic Affiliate: Tax Correction Overturned. The Key to Taxpayer's Victory Against the Tax Authority

Decision

July 23, 2026 • Taxindo Prime Consulting

CPO Sale with Domestic Affiliate: Tax Correction Overturned. The Key to Taxpayer's Victory Against the Tax Authority

Tax Court Appeal Decision | PPN | Fully Granted

PUT-006210.162023 PPM.XIIA Years 2025

BUT HSBC Berhasil Batalkan Koreksi Branch Profit Tax Ratusan Miliar Rupiah

Decision

July 23, 2026 • Taxindo Prime Consulting

BUT HSBC Berhasil Batalkan Koreksi Branch Profit Tax Ratusan Miliar Rupiah

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

PUT-112132.35/2010/PP/M.VIIIB for 2019

Be Careful! Recording an Expense Does Not Automatically Trigger PPh Art. 23 Obligation: Taxpayer's Victory Over DJP's Accrued Expense Correction

Decision

July 23, 2026 • Taxindo Prime Consulting

Be Careful! Recording an Expense Does Not Automatically Trigger PPh Art. 23 Obligation: Taxpayer's Victory Over DJP's Accrued Expense Correction

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

PUT-003750.122023 PPM.XIIIA Years 2025

Tax Court Defeat! PT MMF’s Cost Segmentation Strategy Fails Due to Accounting Non-Compliance

Decision

July 23, 2026 • Taxindo Prime Consulting

Tax Court Defeat! PT MMF’s Cost Segmentation Strategy Fails Due to Accounting Non-Compliance

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

PUT-111604.15/2013/PP/M.XXB for 2019

Wrong Tax Period in Your SSP? Don't Worry, Your Right to Credit Overseas VAT Is Not Automatically Lost!

Decision

July 23, 2026 • Taxindo Prime Consulting

Wrong Tax Period in Your SSP? Don't Worry, Your Right to Credit Overseas VAT Is Not Automatically Lost!

Tax Court Appeal Decision | PPN | Fully Granted

PUT-110928.16/2013/PP/M.XVB for 2019

Watch Out! Your Tax Invoice Could Be Deemed "Fictitious": How the Tax Court Resolves Input VAT Disputes

Decision

July 23, 2026 • Taxindo Prime Consulting

Watch Out! Your Tax Invoice Could Be Deemed "Fictitious": How the Tax Court Resolves Input VAT Disputes

Tax Court Appeal Decision | PPN | Partially Granted

PUT-003741.16/2023/PP/M.XIIIA Years 2025

Oil & Gas PE Tax Dispute: BP East Kalimantan Ltd Prevails in 10% Treaty Rate Claim

Decision

July 23, 2026 • Taxindo Prime Consulting

Oil & Gas PE Tax Dispute: BP East Kalimantan Ltd Prevails in 10% Treaty Rate Claim

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

PUT-108593.16/2011/PP/M.XVIIIA for 2019

IDR 36 Million Payable: Formal Failure of PPh Article 26 COR Invalidates Tax Treaty Benefits

Decision

July 23, 2026 • Taxindo Prime Consulting

IDR 36 Million Payable: Formal Failure of PPh Article 26 COR Invalidates Tax Treaty Benefits

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

PUT-001719.132024 PPM.XVA Years 2025

Multi-Billion Rupiah Tax Invoice Entry Error? How PT PS Won the Dispute at the Tax Court.

Decision

July 23, 2026 • Taxindo Prime Consulting

Multi-Billion Rupiah Tax Invoice Entry Error? How PT PS Won the Dispute at the Tax Court.

Tax Court Appeal Decision | PPN | Fully Granted

PUT-105342.16/2013/PP/M.XIVA for 2019

Tax Court Annuls SKPKB for Management Services: The Taxpayer’s Key to Victory in Withholding Tax Dispute

Decision

July 23, 2026 • Taxindo Prime Consulting

Tax Court Annuls SKPKB for Management Services: The Taxpayer’s Key to Victory in Withholding Tax Dispute

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

PUT-000049.122023 PPM.VA Years 2025

Decision

July 23, 2026 • Taxindo Prime Consulting

CV TA's VAT Appeal Fails Due to "One Appeal Letter for Six Decisions" Procedural Error

Tax Court Appeal Decision | PPN | Inadmissible

PUT-008527.16/2025/PP/M.IIB for 2025

Navigating Tax Equalization Disputes: Key Takeaways from PT SSB’s Partial Victory at the Tax Court

Decision

July 22, 2026 • Taxindo Prime Consulting

Navigating Tax Equalization Disputes: Key Takeaways from PT SSB’s Partial Victory at the Tax Court

Tax Court Appeal Decision | PPN | Partially Granted

PUT-008188.16/2022/PP/M.XIIIA for 2024

Total Defeat! IDR 6 Billion VAT Correction Annulled, Tax Court Rejects DJP’s Cash Flow Test on Digital Business

Decision

July 22, 2026 • Taxindo Prime Consulting

Total Defeat! IDR 6 Billion VAT Correction Annulled, Tax Court Rejects DJP’s Cash Flow Test on Digital Business

Tax Court Appeal Decision | PPN | Fully Granted

PUT-002216.162023PPM.IIA Years 2025

Decision

July 22, 2026 • Taxindo Prime Consulting

Half-Loss, Half-Win: Vital Lessons from the Tax Court Decision on the Failure to Substantiate 3M Expenses (Deductible Expenses)

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

PUT-000545.152022PPM.XA Years 2025

Why Document Reconciliation is Far Superior to the Tax Office's Mere Equalization Figures?

Decision

July 22, 2026 • Taxindo Prime Consulting

Why Document Reconciliation is Far Superior to the Tax Office's Mere Equalization Figures?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-007734.16/2022/PP/M.IIB for 2025

More Than a Contract Builder: How Licensed Manufacturer Status Shielded WP from Deemed Dividend Corrections

Decision

July 22, 2026 • Taxindo Prime Consulting

More Than a Contract Builder: How Licensed Manufacturer Status Shielded WP from Deemed Dividend Corrections

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

PUT-007723.13/2022/PP/M.IIB for 2025

Refusing to Charge Buyers VAT? Tax Court Confirms Taxable Entrepreneurs Must Pay Underpaid VAT

Decision

July 22, 2026 • Taxindo Prime Consulting

Refusing to Charge Buyers VAT? Tax Court Confirms Taxable Entrepreneurs Must Pay Underpaid VAT

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

PUT-010640.992024PPM.XVIIA Years 2025

Uniforms vs. Recreation: Which Employee Expenses are Tax-Deductible? Lessons from the PT MM Case.

Decision

July 22, 2026 • Taxindo Prime Consulting

Uniforms vs. Recreation: Which Employee Expenses are Tax-Deductible? Lessons from the PT MM Case.

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

PUT-006929.15/2023/PP/M.XIIIA for 2025

Service Payments to Group Entities Could Be Treated as Dividends: Lessons from PT WW’s Victory at the Tax Court

Decision

July 22, 2026 • Taxindo Prime Consulting

Service Payments to Group Entities Could Be Treated as Dividends: Lessons from PT WW’s Victory at the Tax Court

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

PUT-005514.12/2024/PP/M.XIVB for 2025

Taxpayers Beware: Input Tax Crediting Denied Even After Full Payment!

Decision

July 22, 2026 • Taxindo Prime Consulting

Taxpayers Beware: Input Tax Crediting Denied Even After Full Payment!

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

PUT-008823.16/2024/PP/M.XVIIIA Year 2025

Winning Strategies for Affiliated Service Fee Disputes: Learning from PT WW's Success in Proving Service Existence in Tax Court.

Decision

July 22, 2026 • Taxindo Prime Consulting

Winning Strategies for Affiliated Service Fee Disputes: Learning from PT WW's Success in Proving Service Existence in Tax Court.

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

PUT-005502.15/2024/PP/M.XIVB for 2025

Input VAT Denied by Tax Authority: Here's the Strategy to Win in Tax Court for Operational Support Costs!

Decision

July 22, 2026 • Taxindo Prime Consulting

Input VAT Denied by Tax Authority: Here's the Strategy to Win in Tax Court for Operational Support Costs!

Tax Court Appeal Decision | PPN | Partially Granted

PUT-008822.162024PPM.XVIIIA Years 2025

Third-Party Land Payments Could Cost You Billions in Lost Tax Credits: Lessons from the PT AMR Case

Decision

July 22, 2026 • Taxindo Prime Consulting

Third-Party Land Payments Could Cost You Billions in Lost Tax Credits: Lessons from the PT AMR Case

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

PUT-005218.16/2024/PP/M.XIVB for 2025

Input VAT Credit Denied: Why Is Bank Transfer Proof Not Enough in Tax Court?

Decision

July 22, 2026 • Taxindo Prime Consulting

Input VAT Credit Denied: Why Is Bank Transfer Proof Not Enough in Tax Court?

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

PUT-008817.162024PPM.XVIIIA Years 2025

Decision

July 22, 2026 • Taxindo Prime Consulting

Lost PPh Article 23 Withholding Slip, Tax Credit Saved! A Key Lesson from the PT JPSI Decision

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

PUT-005411.12/2024/PP/M.XIA Years 2025

The Cross-Check Trap: How PT HKR Challenged VAT Corrections Based on Third-Party Data

Decision

July 22, 2026 • Taxindo Prime Consulting

The Cross-Check Trap: How PT HKR Challenged VAT Corrections Based on Third-Party Data

Tax Court Appeal Decision | PPN | Partially Granted

PUT-002224.16/2023/PP/M.XVIIIA for 2025

Service Expense or Material Purchase? The Key Strategy to Overturn DJP's PPh Article 23 Correction in Tax Court

Decision

July 22, 2026 • Taxindo Prime Consulting

Service Expense or Material Purchase? The Key Strategy to Overturn DJP's PPh Article 23 Correction in Tax Court

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

PUT-005406.12/2024/PP/M.XIA Years 2025

Decision

July 22, 2026 • Taxindo Prime Consulting

Fixing the Flaw: How Clerical Errors in Tax Court Decisions are Legally Corrected

Tax Court Appeal Decision | Income Tax Article 26 (Non-Final) | To Amend

PUTP1-116658.13/2012/PP/M.VIIIA for 2025

The Absence of the 3rd Sheet of Tax Payment Slips is Not Grounds for VAT Reclassification by the DGT.

Decision

July 22, 2026 • Taxindo Prime Consulting

The Absence of the 3rd Sheet of Tax Payment Slips is Not Grounds for VAT Reclassification by the DGT.

Tax Court Appeal Decision | PPN | Fully Granted

PUT-119017.16/2014/PP/M.XVB for 2025

Taxpayer Prevails Against Income Tax Article 23 Correction on Affiliated Loan Interest: Commercial Profit Does Not Always Erase "Financial Hardship"!

Decision

July 22, 2026 • Taxindo Prime Consulting

Taxpayer Prevails Against Income Tax Article 23 Correction on Affiliated Loan Interest: Commercial Profit Does Not Always Erase "Financial Hardship"!

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

PUT-005404.122024PPM.XIA Years 2025

Why a Late Certificate of Domicile Can Still Save Your Company from 20% Withholding Tax?

Decision

July 22, 2026 • Taxindo Prime Consulting

Why a Late Certificate of Domicile Can Still Save Your Company from 20% Withholding Tax?

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

PUT-118600.13/2015/PP/M.XXA for 2019

DGT Cannot Arbitrarily Reject Tax Objections Over Alleged Lack of Detailed Arguments

Decision

July 22, 2026 • Taxindo Prime Consulting

DGT Cannot Arbitrarily Reject Tax Objections Over Alleged Lack of Detailed Arguments

Tax Court Lawsuit Decision | KUP | To Annul the Objection Decision Letter

PUT-118141.99/2015/PP/M.XIIA for 2019

Proving Goods Flow to Bonded Zones Successfully Overturns Million-Rupiah VAT Corrections

Decision

July 22, 2026 • Taxindo Prime Consulting

Proving Goods Flow to Bonded Zones Successfully Overturns Million-Rupiah VAT Corrections

Tax Court Appeal Decision | PPN | Partially Granted

PUT-118133.16/2014/PP/M.IB for 2019

Strategy Against Offshore VAT Corrections: Why Syndicated Loan Services Are Eligible for Tax Credit?

Decision

July 22, 2026 • Taxindo Prime Consulting

Strategy Against Offshore VAT Corrections: Why Syndicated Loan Services Are Eligible for Tax Credit?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-117173.16/2014/PP/M.XIVB for 2019

Taxpayer Defeated in Tax Court: Rp9.7 Billion Final PPh Article 15 Correction on 'Charter Services' Upheld

Decision

July 22, 2026 • Taxindo Prime Consulting

Taxpayer Defeated in Tax Court: Rp9.7 Billion Final PPh Article 15 Correction on 'Charter Services' Upheld

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

PUT-003795.272022PPM.XVIB Years 2025

Printing Service vs. Goods Purchase: Taxpayer's Victory at Tax Court Overturns DJP's PPh Article 23 Correction

Decision

July 22, 2026 • Taxindo Prime Consulting

Printing Service vs. Goods Purchase: Taxpayer's Victory at Tax Court Overturns DJP's PPh Article 23 Correction

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

PUT-003754.122023PPM.XIIIA Years 2025

Why Independent Lab Results Overruled Customs Corrections?

Decision

July 22, 2026 • Taxindo Prime Consulting

Why Independent Lab Results Overruled Customs Corrections?

Tax Court Appeal Decision | Export Duty | Fully Granted

PUT-116838.40/2017/PP/M.XVIIA for 2019

Was Your Business Expense Rejected by the DJP? Here’s How PT AGP Won a Partial Victory at the Tax Court

Decision

July 22, 2026 • Taxindo Prime Consulting

Was Your Business Expense Rejected by the DJP? Here’s How PT AGP Won a Partial Victory at the Tax Court

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

PUT-003747.152023PPM.XIIIA Years 2025

Can Input Tax Still Be Credited Even If Suppliers Fail to Report VAT? A Case Study of PT TI

Decision

July 22, 2026 • Taxindo Prime Consulting

Can Input Tax Still Be Credited Even If Suppliers Fail to Report VAT? A Case Study of PT TI

Tax Court Appeal Decision | PPN | Partially Granted

PUT-116786.16/2011/PP/M.IIA for 2019

Judges Overturn Article 26 Tax Correction on Interest Due to Misidentification of Tax Subject

Decision

July 22, 2026 • Taxindo Prime Consulting

Judges Overturn Article 26 Tax Correction on Interest Due to Misidentification of Tax Subject

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

PUT-116660.13/2012/PP/M.VIIIA for 2019

Manager Apartment Rent Paid by Company, VAT Denied: The Fine Line of 'Directly Related' Input Tax

Decision

July 22, 2026 • Taxindo Prime Consulting

Manager Apartment Rent Paid by Company, VAT Denied: The Fine Line of 'Directly Related' Input Tax

Tax Court Appeal Decision | PPN | Partially Granted

PUT-003746.162023PPM.XIIIA Years 2025

Winning the Foreign VAT Appeal: Global Network Fees Escape Tax Correction and Allegations of Concealed Dividends

Decision

July 22, 2026 • Taxindo Prime Consulting

Winning the Foreign VAT Appeal: Global Network Fees Escape Tax Correction and Allegations of Concealed Dividends

Tax Court Appeal Decision | PPN | Fully Granted

PUT-003685.16/2023/PP/M.XIIA Years 2025

Defeating Tax Corrections on Promotional Gifts: Why GHF's T-Shirt Distribution is Exempt from Article 23 Withholding Tax?

Decision

July 22, 2026 • Taxindo Prime Consulting

Defeating Tax Corrections on Promotional Gifts: Why GHF's T-Shirt Distribution is Exempt from Article 23 Withholding Tax?

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

PUT-010029.12/2022/PP/M.IVB for 2025

Decision

July 22, 2026 • Taxindo Prime Consulting

Tax Valuation Defeated by IPO Stock Price: Tax Court Decision Rejects Correction on Receivable Gains

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

PUT-003663.152023PPM.XIB Years 2025

Total Win Against the DJP: Taxpayer Escapes IDR 7.7 Billion PPh Article 26 Correction Thanks to Valid DGT Form and Substantial Evidence!

Decision

July 22, 2026 • Taxindo Prime Consulting

Total Win Against the DJP: Taxpayer Escapes IDR 7.7 Billion PPh Article 26 Correction Thanks to Valid DGT Form and Substantial Evidence!

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

PUT-002805.13/2024/PP/M.XIB Years 2025

Mistaken Identity! Tax Authority Loses Dispute After Wrongly Classifying Domestic Interest as Foreign Income

Decision

July 22, 2026 • Taxindo Prime Consulting

Mistaken Identity! Tax Authority Loses Dispute After Wrongly Classifying Domestic Interest as Foreign Income

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

PUT-116656.13/2012/PP/M.VIIIA for 2019

Employee Drinking Water VAT Deferred: Tax Court Ruling Shifts the Definition of "Direct Relation" Business Expenses

Decision

July 21, 2026 • Taxindo Prime Consulting

Employee Drinking Water VAT Deferred: Tax Court Ruling Shifts the Definition of "Direct Relation" Business Expenses

Tax Court Appeal Decision | PPN | Partially Granted

PUT-005812.16/2022/PP/M.XVB Years 2025

Foreign Service VAT: Taxpayer Fails to Appear, Appeal Rejected! Key Lessons from a Tax Ruling

Decision

July 21, 2026 • Taxindo Prime Consulting

Foreign Service VAT: Taxpayer Fails to Appear, Appeal Rejected! Key Lessons from a Tax Ruling

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

PUT-005811.162022PPM.XVB Years 2025

Export VAT 0% Upheld Despite Customs Broker Name on PEB Documents

Decision

July 21, 2026 • Taxindo Prime Consulting

Export VAT 0% Upheld Despite Customs Broker Name on PEB Documents

Tax Court Appeal Decision | PPN | Fully Granted

PUT-006870.16/2024/PP/M.VIIIA for 2025

Decision

July 21, 2026 • Taxindo Prime Consulting

Are S Coins Taxable? Unraveling the Tax Controversy Over Loyalty Points in the Digital Economy Era.

Tax Court Appeal Decision | Income Tax Article 21 (Non-Final) | To Reject the Appeal/ Lawsuit

PUT-006869.10/2024/PP/M.VIIIA for 2025

Decision

July 21, 2026 • Taxindo Prime Consulting

Tax Equalization Fails as Single Evidence: Tax Court Decision Cancels PPh Article 23 Correction Worth IDR 6.8 Billion

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

PUT-005810.122022PPM.XVB Years 2025

How DGT Form Invalidated Tax Assessments on South Korean Technical Services

Decision

July 21, 2026 • Taxindo Prime Consulting

How DGT Form Invalidated Tax Assessments on South Korean Technical Services

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

PUT-006650.12/2021/PP/M.VIIIB for 2025

Your Expenses Corrected? Crucial Lessons from PT R's Corporate Income Tax Ruling to Win Operational Expense Disputes!

Decision

July 21, 2026 • Taxindo Prime Consulting

Your Expenses Corrected? Crucial Lessons from PT R's Corporate Income Tax Ruling to Win Operational Expense Disputes!

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

PUT-005809.152022PPM.XVB Years 2025

DJP Rejects Input VAT: Why Bank Transfer Proof Outweighs e-Invoice Validation in Tax Court

Decision

July 21, 2026 • Taxindo Prime Consulting

DJP Rejects Input VAT: Why Bank Transfer Proof Outweighs e-Invoice Validation in Tax Court

Tax Court Appeal Decision | PPN | Partially Granted

PUT-005538.162024PPM.XIVA Years 2025

Navigating Tax Equalization: Key Takeaways from PT HEI's Partial Victory in the Indonesian Tax Court.

Decision

July 21, 2026 • Taxindo Prime Consulting

Navigating Tax Equalization: Key Takeaways from PT HEI's Partial Victory in the Indonesian Tax Court.

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

PUT-006649.10/2021/PP/M.VIIIB for 2025

Consolidated Annual Corrections into a Single Month Overturned by Tax Court

Decision

July 21, 2026 • Taxindo Prime Consulting

Consolidated Annual Corrections into a Single Month Overturned by Tax Court

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

PUT-006646.25/2021/PP/M.VIIIB for 2025

Debt Reclassified as Dividend: Winning PPh Article 26 Appeal Thanks to Primary Transfer Pricing Interest Adjustment Reversal

Decision

July 21, 2026 • Taxindo Prime Consulting

Debt Reclassified as Dividend: Winning PPh Article 26 Appeal Thanks to Primary Transfer Pricing Interest Adjustment Reversal

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

PUT-005056.132024PPM.XXA Years 2025

Decision

July 21, 2026 • Taxindo Prime Consulting

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

PUT-005053.132024PPM.XXA Years 2025

Subsidiary Liquidation Losses Are Not Automatically Tax-Deductible: Lessons from PT LCTT

Decision

July 21, 2026 • Taxindo Prime Consulting

Subsidiary Liquidation Losses Are Not Automatically Tax-Deductible: Lessons from PT LCTT

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

PUT-005298.15/2023/PP/M.XA for 2025

Article 26 WHT Dispute Ends in Zero Tax Due: Key Takeaways on International Transaction Compliance

Decision

July 21, 2026 • Taxindo Prime Consulting

Article 26 WHT Dispute Ends in Zero Tax Due: Key Takeaways on International Transaction Compliance

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

PUT-005053.132024PPM.XXA Years 2025

Complete Victory for Taxpayer: Tax Court Overturns WHT Article 26 Correction Due to Tax Authority's Failure to Prove Case

Decision

July 21, 2026 • Taxindo Prime Consulting

Complete Victory for Taxpayer: Tax Court Overturns WHT Article 26 Correction Due to Tax Authority's Failure to Prove Case

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

PUT-005048.132024PPM.XXA Years 2025

Taxpayer Escapes PPh Article 26 Royalty SKPKB: The Key to Winning Against Tax Correction Based on the Indonesia-US DTA

Decision

July 21, 2026 • Taxindo Prime Consulting

Taxpayer Escapes PPh Article 26 Royalty SKPKB: The Key to Winning Against Tax Correction Based on the Indonesia-US DTA

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

PUT-005045.132024PPM.XXA Years 2025

PT Lotte Chemical Titan Successfully Overturns Multi-Billion Tax Correction Due to Calculation Errors by Tax Appraisers.

Decision

July 21, 2026 • Taxindo Prime Consulting

PT Lotte Chemical Titan Successfully Overturns Multi-Billion Tax Correction Due to Calculation Errors by Tax Appraisers.

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

PUT-005500.13/2023/PP/M.XA for 2025

The High Cost of Accounting Errors: Lessons from the PT RWS Case on Avoiding Multibillion VAT Liabilities from Misclassified Assets

Decision

July 21, 2026 • Taxindo Prime Consulting

The High Cost of Accounting Errors: Lessons from the PT RWS Case on Avoiding Multibillion VAT Liabilities from Misclassified Assets

Tax Court Appeal Decision | PPN | Fully Granted

PUT-013264.16/2022/PP/M.XIIIA for 2025

Assets on the Balance Sheet but Not Legally Owned? Key Takeaways from PT RWS’s Win at the Tax Court

Decision

July 21, 2026 • Taxindo Prime Consulting

Assets on the Balance Sheet but Not Legally Owned? Key Takeaways from PT RWS’s Win at the Tax Court

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

PUT-013263.25/2022/PP/M.XIIIA for 2025

Tax Treaty Showdown: Tax Court Overturns PPh Article 26 Secondary Adjustment Correction—Why the Tax Authority Lost.

Decision

July 21, 2026 • Taxindo Prime Consulting

Tax Treaty Showdown: Tax Court Overturns PPh Article 26 Secondary Adjustment Correction—Why the Tax Authority Lost.

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

PUT-005040.13/2024/PP/M.XXA Years 2025

Why Your Interest-Free Loans to Shareholders Are Subject to Tax Adjustments Despite Low Shareholding.

Decision

July 21, 2026 • Taxindo Prime Consulting

Why Your Interest-Free Loans to Shareholders Are Subject to Tax Adjustments Despite Low Shareholding.

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

PUT-013262.15/2022/PP/M.XIIIA for 2025

Internal CUP Warnings! PT BEU Wins Transfer Pricing Dispute Against the DGT

Decision

July 21, 2026 • Taxindo Prime Consulting

Internal CUP Warnings! PT BEU Wins Transfer Pricing Dispute Against the DGT

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

PUT-012999.15/2022/PP/M.XIIIA for 2025

Losing the Article 26 Royalty Dispute: DJP Failed to Disprove Valid CoD, 10% Tax Treaty Rate Wins Absolutely

Decision

July 21, 2026 • Taxindo Prime Consulting

Losing the Article 26 Royalty Dispute: DJP Failed to Disprove Valid CoD, 10% Tax Treaty Rate Wins Absolutely

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

PUT-005038.132024PPM.XXA Years 2025

Amending Your Tax Return During an Audit Won't Shift You from Final Tax to General Rates

Decision

July 21, 2026 • Taxindo Prime Consulting

Amending Your Tax Return During an Audit Won't Shift You from Final Tax to General Rates

Tax Court Appeal Decision | Income Tax Article 4 Paragraph 2 (Final) | To Reject the Appeal/ Lawsuit

PUT-011616.15/2022/PP/M.XIIIA for 2025

Tax Court Defeat: The Indonesian Tax Authority Fails to Collect PPh Article 26 on Non-Resident Services, P3B is the Key to Victory

Decision

July 21, 2026 • Taxindo Prime Consulting

Tax Court Defeat: The Indonesian Tax Authority Fails to Collect PPh Article 26 on Non-Resident Services, P3B is the Key to Victory

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

PUT-005036.132024PPM.XXA Years 2025

Why Imported Services VAT Remains Creditable Despite Being Reclassified as Dividends?

Decision

July 21, 2026 • Taxindo Prime Consulting

Why Imported Services VAT Remains Creditable Despite Being Reclassified as Dividends?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-009952.16/2022/PP/M.IIB for 2025

Mismatched AR Flow? Lessons from PT NBI’s Foreign Exchange Case that Won the Tax Appeal.

Decision

July 21, 2026 • Taxindo Prime Consulting

Mismatched AR Flow? Lessons from PT NBI’s Foreign Exchange Case that Won the Tax Appeal.

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

PUT-009942.15/2022/PP/M.IIB for 2025

International Loan Interest Voided as Dividend: Key Strategy to Win PPH Article 26 Disputes

Decision

July 21, 2026 • Taxindo Prime Consulting

International Loan Interest Voided as Dividend: Key Strategy to Win PPH Article 26 Disputes

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

PUT-005034.132024PPM.XXA Years 2025

Decision

July 21, 2026 • Taxindo Prime Consulting

International Loan Interest Voided as Dividend: Key Strategy to Win PPH Article 26 Disputes

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

PUT-005034.132024PPM.XXA Years 2025

PT BNP Successfully Annuls VAT Corrections Lacking Concrete Transactional Evidence

Decision

July 21, 2026 • Taxindo Prime Consulting

PT BNP Successfully Annuls VAT Corrections Lacking Concrete Transactional Evidence

Tax Court Appeal Decision | PPN | Fully Granted

PUT-009768.16/2022/PP/M.XIIIA for 2025

The VAT Trap on Employee Salary Deductions: Palm Oil Company Wins Against the DJP, Asset Loan Schemes are Not Taxable BKP Supply

Decision

July 21, 2026 • Taxindo Prime Consulting

The VAT Trap on Employee Salary Deductions: Palm Oil Company Wins Against the DJP, Asset Loan Schemes are Not Taxable BKP Supply

Tax Court Appeal Decision | PPN | Partially Granted

PUT-002448.162024PPM.VB Year 2025

How PT SSB Successfully Challenged Rental Expense Corrections in the Tax Court.

Decision

July 21, 2026 • Taxindo Prime Consulting

How PT SSB Successfully Challenged Rental Expense Corrections in the Tax Court.

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

PUT-008190.25/2022/PP/M.XIIIA for 2024

Decision

July 21, 2026 • Taxindo Prime Consulting

How PT SSB Successfully Challenged Rental Expense Corrections in the Tax Court.

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

PUT-008189.15/2022/PP/M.XIIIA for 2024

Why VAT Corrections on Joint Operation Transactions Were Overturned Despite Lack of JO Tax ID?

Decision

July 20, 2026 • Taxindo Prime Consulting

Why VAT Corrections on Joint Operation Transactions Were Overturned Despite Lack of JO Tax ID?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-000045.16/2024/PP/M.XVIB for 2025

Strategies to Counter Sales Discount Corrections: Why the Tax Court Overturned the VAT Base Correction on PT PI’s Backend Discounts?

Decision

July 20, 2026 • Taxindo Prime Consulting

Strategies to Counter Sales Discount Corrections: Why the Tax Court Overturned the VAT Base Correction on PT PI’s Backend Discounts?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-000030.16/2023/PP/M.IB for 2025

Income Tax Equalization Cannot Serve as the Sole Basis for VAT Correction Without Evidence of Actual Delivery

Decision

July 20, 2026 • Taxindo Prime Consulting

Income Tax Equalization Cannot Serve as the Sole Basis for VAT Correction Without Evidence of Actual Delivery

Tax Court Appeal Decision | PPN | Fully Granted

PUT-000026.16/2024/PP/M.XIVA for 2025

Why the Tax Court Overturned Trillions in Corrections Due to DGT’s Procedural Flaws?

Decision

July 20, 2026 • Taxindo Prime Consulting

Why the Tax Court Overturned Trillions in Corrections Due to DGT’s Procedural Flaws?

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

PUT-000025.15/2024/PP/M.XIVA for 2025

Trapped in Deemed Dividend? How PT R Secured a Victory in Foreign Investment Disputes at the Tax Court.

Decision

July 20, 2026 • Taxindo Prime Consulting

Trapped in Deemed Dividend? How PT R Secured a Victory in Foreign Investment Disputes at the Tax Court.

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

PUT-000014.15/2024/PP/M.XIA for 2025

How PT DW Overturned Billions in Export Tax Base Corrections Related to Affiliated Transactions.

Decision

July 20, 2026 • Taxindo Prime Consulting

How PT DW Overturned Billions in Export Tax Base Corrections Related to Affiliated Transactions.

Tax Court Appeal Decision | PPN | Fully Granted

PUT-000001.16/2024/PP/M.IXA for 2025

A Typo in the Year Leads to a Lawsuit: How PT BC Corrected Legal Administration at the Tax Court?

Decision

July 20, 2026 • Taxindo Prime Consulting

A Typo in the Year Leads to a Lawsuit: How PT BC Corrected Legal Administration at the Tax Court?

Tax Court Lawsuit Decision | KUP | To Amend

PUTP1-073274.99/2012/PP/M.XIVB for 2025

Decision

July 20, 2026 • Taxindo Prime Consulting

A Fatal Typo? How the Tax Court Fixes Decision Numbering to Secure Judicial Review Access

Tax Court Lawsuit Decision | KUP | To Amend

PUTP1-062528.16/2009/PP/M.VIIIA for 2025

Decision

July 20, 2026 • Taxindo Prime Consulting

A Single Digit Typo with Major Consequences: How the Decision Correction Mechanism Safeguards Tax Legal Certainty

Tax Court Lawsuit Decision | Annual Corporate Income Tax | To Amend

PUTP1-014508.15/2022/PP/M.VIB for 2025

Import VAT with Valid NTPN Rejected! The Crucial Lesson: Formal Proof Alone Is Not Enough to Save Your Input Tax

Decision

July 20, 2026 • Taxindo Prime Consulting

Import VAT with Valid NTPN Rejected! The Crucial Lesson: Formal Proof Alone Is Not Enough to Save Your Input Tax

Tax Court Appeal Decision | PPN | Partially Granted

PUT-005822.16/2022/PP/M.XVB Years 2025

VAT Appeal Denied: When Input Tax is Deemed Invalid by the Tax Court

Decision

July 20, 2026 • Taxindo Prime Consulting

VAT Appeal Denied: When Input Tax is Deemed Invalid by the Tax Court

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

PUT-005821.162022PPM.XVB Years 2025

Decision

July 20, 2026 • Taxindo Prime Consulting

Input VAT Rejected: Why Did PT R Only Win Partially? Key Lessons from the Tax Court Decision

Tax Court Appeal Decision | PPN | Partially Granted

PUT-005820.162022PPM.XVB Years 2025

Decision

July 20, 2026 • Taxindo Prime Consulting

Input VAT Rejected: Why Did PT R Only Win Partially? Key Lessons from the Tax Court Decision

Tax Court Appeal Decision | PPN | Partially Granted

PUT-005820.162022PPM.XVB Years 2025

Decision

July 20, 2026 • Taxindo Prime Consulting

Clerical Errors and Tax Claims: How PT SGB Reclaimed Its Tax Credit Rights Through Decision Correction

Tax Court Lawsuit Decision | PPN | To Amend

PUTP1-013874.16/2022/PP/M.IA for 2025

Decision

July 20, 2026 • Taxindo Prime Consulting

Miscalculated Figures in a Tax Ruling? How PT CPJF Successfully Secured a Decision Correction

Tax Court Lawsuit Decision | Annual Corporate Income Tax | To Amend

PUTP1-013759.15/2022/PP/M.IVA for 2025

Decision

July 20, 2026 • Taxindo Prime Consulting

Employee Uniforms and Drinking Water: Is the Input Tax Credit Valid? Dissecting the "Direct Relation" Boundary Post-Tax Court Decision

Tax Court Appeal Decision | PPN | Partially Granted

PUT-005819.162022PPM.XVB Years 2025

Securing Banking Promotional Costs from Tax Correction: Lessons from the PT BHI Case.

Decision

July 20, 2026 • Taxindo Prime Consulting

Securing Banking Promotional Costs from Tax Correction: Lessons from the PT BHI Case.

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

PUTP1-013393.15/2020/PP/M.IIA for 2025

The IDR 782 Thousand VAT Dispute: A Critical Lesson from the Tax Court on Administrative Flaws in Tax Invoices

Decision

July 20, 2026 • Taxindo Prime Consulting

The IDR 782 Thousand VAT Dispute: A Critical Lesson from the Tax Court on Administrative Flaws in Tax Invoices

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

PUT-005817.162022PPM.XVB Years 2025

Decision

July 20, 2026 • Taxindo Prime Consulting

When Typos Matter: PT ITS Secures Decision Correction Over Assessment Status and Expense Miscalculations

Tax Court Lawsuit Decision | Annual Corporate Income Tax | To Amend

PUTP1-013064.15/2022/PP/M.XXB for 2025

Why Employee Drinking Water and Car Rental Costs Can Be Credited for VAT: Unpacking the Always Disputed Direct Relationship Rule

Decision

July 20, 2026 • Taxindo Prime Consulting

Why Employee Drinking Water and Car Rental Costs Can Be Credited for VAT: Unpacking the Always Disputed Direct Relationship Rule

Tax Court Appeal Decision | PPN | Partially Granted

PUT-005815.16/2022/PP/M.XVB Years 2025

Decision

July 20, 2026 • Taxindo Prime Consulting

A Typo in the Decision Number Can Obstruct Your Judicial Review Process at the Supreme Court.

Tax Court Lawsuit Decision | Income Tax Article 25 To Amend

PUTP1-012678.25/2022/PP/M.XIIIB for 2025

Decision

July 20, 2026 • Taxindo Prime Consulting

PT BP Reverses Tax Underpayment into Refund via Tax Court Decision Correction

Tax Court Lawsuit Decision | Annual Corporate Income Tax | To Amend

PUTP1-012489.15/2022/PP/M.IIIA for 2025

Employee Drinking Water and Input Tax: Who Won? Unveiling the Critical Interpretation of "Direct Relationship" in VAT Disputes

Decision

July 20, 2026 • Taxindo Prime Consulting

Employee Drinking Water and Input Tax: Who Won? Unveiling the Critical Interpretation of "Direct Relationship" in VAT Disputes

Tax Court Appeal Decision | PPN | Fully Granted

PUT-005814.162022PPM.XVB Years 2025

Decision

July 20, 2026 • Taxindo Prime Consulting

PT BP Reverses Tax Underpayment into Refund via Tax Court Decision Correction

Tax Court Lawsuit Decision | Annual Corporate Income Tax | To Amend

PUTP1-012297.16/2023/PP/M.XVB for 2025

Decision

July 20, 2026 • Taxindo Prime Consulting

"Royalty" or "Service"? Why Timely Correction Requests are Crucial for Tax Court Decisions

Tax Court Lawsuit Decision | Income Tax Article 26 (Non-Final) | To Amend

PUTP1-011893.13/2023/PP/M.XXB for 2025

Decision

July 20, 2026 • Taxindo Prime Consulting

The Dangerous Zero: How PT CFM Rescued IDR 55 Billion in Business Expenses from a Clerical Error in a Tax Decision

Tax Court Lawsuit Decision | Income Tax Article 25 To Amend

PUTP1-011702.15/2022/PP/M.XIVB for 2025

Decision

July 20, 2026 • Taxindo Prime Consulting

Beware of Typos! DGT Wins Correction Request for VAT Decision Worth Hundreds of Millions

Tax Court Lawsuit Decision | PPN | To Amend

PUTP1-011661.16/2023/PP/M.IIIA for 2025

Decision

July 20, 2026 • Taxindo Prime Consulting

Typing Errors Leading to Court: Why Correcting Tax Decisions is Vital for Taxpayer Legal Certainty?

Tax Court Lawsuit Decision | PPN | To Amend

PUTP1-011400.16/2023/PP/M.XVIB for 2025

Decision

July 20, 2026 • Taxindo Prime Consulting

A Typo’s Toll: How a Miswritten Decision Number Halted a Supreme Court Judicial Review

Tax Court Lawsuit Decision | PPN | To Amend

PUTP1-011125.16/2022/PP/M.XIVB for 2025

When Typo Matters: Ensuring Identity Data Validity in Tax Court Rulings

Decision

July 20, 2026 • Taxindo Prime Consulting

When Typo Matters: Ensuring Identity Data Validity in Tax Court Rulings

Tax Court Lawsuit Decision | PPN | To Amend

PUTP1–010513.13/2023/PP/M.XXA for 2025

No VAT Invoice, No Problem? Strategy to Defend COGS Corrections on Non-VAT Supplier Transactions

Decision

July 20, 2026 • Taxindo Prime Consulting

No VAT Invoice, No Problem? Strategy to Defend COGS Corrections on Non-VAT Supplier Transactions

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

PUT-011554.14/2023/PP/M.IIIA for 2025

Navigating Transfer Pricing Adjustments: Key Takeaways from PT E's Dispute on Comparable Selection and Single Year Data

Decision

July 20, 2026 • Taxindo Prime Consulting

Navigating Transfer Pricing Adjustments: Key Takeaways from PT E's Dispute on Comparable Selection and Single Year Data

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

PUT-011160.15/2019/PP/M.XB for 2025

Without Attendance Lists and Wage Records, PPh 21 Equalization Differences Remain Taxable Objects

Decision

July 20, 2026 • Taxindo Prime Consulting

Without Attendance Lists and Wage Records, PPh 21 Equalization Differences Remain Taxable Objects

Tax Court Appeal Decision | Income Tax Article 21 (Non-Final) | To Reject the Appeal/ Lawsuit

PUT-007017.10/2023/PP/M.XA for 2025

Unrealized Forex Losses Are Not Always Tax-Deductible, Here Is Why the Tax Court Rejected Them.

Decision

July 19, 2026 • Taxindo Prime Consulting

Unrealized Forex Losses Are Not Always Tax-Deductible, Here Is Why the Tax Court Rejected Them.

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

PUT-000050.15/2023/PP/M.VA for 2025

Taxpayer Victory: Why "Fictitious Interest" on Shareholder Loans Isn't Always Taxable?

Decision

July 19, 2026 • Taxindo Prime Consulting

Taxpayer Victory: Why "Fictitious Interest" on Shareholder Loans Isn't Always Taxable?

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

PUT-000049.12/2023/PP/M.VA for 2025

Why the Tax Authority Cannot Arbitrarily Gross-Up Revenue Without Material Evidence?

Decision

July 17, 2026 • Taxindo Prime Consulting

Why the Tax Authority Cannot Arbitrarily Gross-Up Revenue Without Material Evidence?

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

PUT-005942.15/2021/PP/M.VIA for 2025

The Tug-of-War Over Market Value: Why the Judge Ruled in Favor of the Taxpayer in a Factory Asset Transfer Pricing Dispute?

Decision

July 17, 2026 • Taxindo Prime Consulting

The Tug-of-War Over Market Value: Why the Judge Ruled in Favor of the Taxpayer in a Factory Asset Transfer Pricing Dispute?

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

PUT-009472.15/2022/PP/M.XIIB for 2025

Strategies for Navigating Asset Transfer Value Adjustments: Lessons from the PT KSM Dispute on Accountable Market Value Determination.

Decision

July 17, 2026 • Taxindo Prime Consulting

Strategies for Navigating Asset Transfer Value Adjustments: Lessons from the PT KSM Dispute on Accountable Market Value Determination.

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

PUT-009471.25/2022/PP/M.XIIB for 2025

Taxpayer Wins PPh Article 26 Appeal: The Key to Successfully Canceling the DJP's Correction on Foreign Payments

Decision

July 17, 2026 • Taxindo Prime Consulting

Taxpayer Wins PPh Article 26 Appeal: The Key to Successfully Canceling the DJP's Correction on Foreign Payments

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

PUT-008541.132023PPM.XIIA Years 2025

Beware of Financial Statement Window Dressing for Bank Loans: Does an Increase in Retained Earnings Automatically Become a Tax Object?

Decision

July 17, 2026 • Taxindo Prime Consulting

Beware of Financial Statement Window Dressing for Bank Loans: Does an Increase in Retained Earnings Automatically Become a Tax Object?

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

PUT-007727.15/2024/PP/M.IXB for 2025

PT FMI Proves Domestic Transfer Pricing Adjustments Between Local Taxpayers Without Rate Differences Must Be Overturned.

Decision

July 17, 2026 • Taxindo Prime Consulting

PT FMI Proves Domestic Transfer Pricing Adjustments Between Local Taxpayers Without Rate Differences Must Be Overturned.

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

PUT-005006.16/2024/PP/M.IXB for 2025

Why Judges Overturned Transfer Pricing Adjustments Despite Sub-Par Margins?

Decision

July 17, 2026 • Taxindo Prime Consulting

Why Judges Overturned Transfer Pricing Adjustments Despite Sub-Par Margins?

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

PUT-004994.15/2024/PP/M.IXB for 2025

Distinguishing Pension Contributions and Benefits-in-Kind from Article 21 Tax Objects in Cost Equalization Disputes

Decision

July 17, 2026 • Taxindo Prime Consulting

Distinguishing Pension Contributions and Benefits-in-Kind from Article 21 Tax Objects in Cost Equalization Disputes

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

PUT-004781.10/2021/PP/M.XVIIIA for 2025

VAT Input Tax Rejected: The Key to Winning Tax Credit Disputes in Tax Court (Case Study: Partially Granted)

Decision

July 17, 2026 • Taxindo Prime Consulting

VAT Input Tax Rejected: The Key to Winning Tax Credit Disputes in Tax Court (Case Study: Partially Granted)

Tax Court Lawsuit Decision | PPN | Partially Granted

PUT-006035.162024PPM.IIIB Years 2025

Navigating Tax Equalization Corrections: Key Takeaways from PB’s Partial Victory

Decision

July 17, 2026 • Taxindo Prime Consulting

Navigating Tax Equalization Corrections: Key Takeaways from PB’s Partial Victory

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

PUT-004037.12/2021/PP/M.XVIIIA for 2025

PT OTS Nullifies Billions in Tax Corrections Due to Fiscal Negligence on Statute of Limitations

Decision

July 17, 2026 • Taxindo Prime Consulting

PT OTS Nullifies Billions in Tax Corrections Due to Fiscal Negligence on Statute of Limitations

Tax Court Appeal Decision | PPN | Fully Granted

PUT-003068.16/2023/PP/M.XIIA for 2025

The Cost of Total Disagreement: How PT LI Lost Its Right to Tax Interest Compensation

Decision

July 17, 2026 • Taxindo Prime Consulting

The Cost of Total Disagreement: How PT LI Lost Its Right to Tax Interest Compensation

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

PUT-00057.99/2025/PP/M.VB for 2025

Without Specific Evidence, Overseas Management Fees May Be Reclassified as Disguised Dividends

Decision

July 17, 2026 • Taxindo Prime Consulting

Without Specific Evidence, Overseas Management Fees May Be Reclassified as Disguised Dividends

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

PUT-000057.13/2023/PP/M.XA for 2025

Failure to Prove Nexus: PT R's Input VAT Dispute Rejected by the Tax Court, A Crucial Lesson for Taxpayers!

Decision

July 17, 2026 • Taxindo Prime Consulting

Failure to Prove Nexus: PT R's Input VAT Dispute Rejected by the Tax Court, A Crucial Lesson for Taxpayers!

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

PUT-005823.16/2022/PP/M.XVB Years 2025

Claiming Tax Interest Promises: Why PT LI Failed to Secure Interest Compensation Despite Winning the Appeal?

Decision

July 17, 2026 • Taxindo Prime Consulting

Claiming Tax Interest Promises: Why PT LI Failed to Secure Interest Compensation Despite Winning the Appeal?

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

PUT-00056.99/2025/PP/M.VB for 2025

Why Emails Aren't Enough: Tax Court Rejects Hundreds of Thousands in Affiliate Service Fees

Decision

July 17, 2026 • Taxindo Prime Consulting

Why Emails Aren't Enough: Tax Court Rejects Hundreds of Thousands in Affiliate Service Fees

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

PUT-000056.15/2023/PP/M.XA for 2025

The Limits of Input Tax Credits: Key Takeaways from the PT R Tax Dispute

Decision

July 17, 2026 • Taxindo Prime Consulting

The Limits of Input Tax Credits: Key Takeaways from the PT R Tax Dispute

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

PUT-000053.16/2024/PP/M.XIA for 2025

Mastering Transfer Pricing Disputes: Key Lessons from PT KMP’s Export Case at the Tax Court.

Decision

July 16, 2026 • Taxindo Prime Consulting

Mastering Transfer Pricing Disputes: Key Lessons from PT KMP’s Export Case at the Tax Court.

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

PUT-004388.15/2024/PP/M.XVA for 2025

Rescuing Interest Expenses: How Debt-to-Equity Conversion Became the Deciding Factor in Tax Court

Decision

July 16, 2026 • Taxindo Prime Consulting

Rescuing Interest Expenses: How Debt-to-Equity Conversion Became the Deciding Factor in Tax Court

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

PUT-004387.15/2024/PP/M.IVA for 2025

Not a Tax Object! How Digital Reverse Entries Cancelled Income Tax Article 23 Corrections in the Tax Court

Decision

July 16, 2026 • Taxindo Prime Consulting

Not a Tax Object! How Digital Reverse Entries Cancelled Income Tax Article 23 Corrections in the Tax Court

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

PUT-004386.12/2024/PP/M.IVA for 2025

Decision

July 16, 2026 • Taxindo Prime Consulting

The Bona Fide Taxpayer Loses? The Key to Crediting Input Tax from a Revoked PKP after the Tax Court Decision!

Tax Court Appeal Decision | PPN | Partially Granted

PUT-010033.16/2021/PP/M.XVIIIA Years 2025

How PT WKN Overturned Tax Adjustments Using SAP Reverse Entry Evidence

Decision

July 16, 2026 • Taxindo Prime Consulting

How PT WKN Overturned Tax Adjustments Using SAP Reverse Entry Evidence

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

PUT-004383.10/2024/PP/M.IVA for 2025

How PT MI Successfully Challenged Flawed Transfer Pricing Benchmarking at the Tax Court

Decision

July 16, 2026 • Taxindo Prime Consulting

How PT MI Successfully Challenged Flawed Transfer Pricing Benchmarking at the Tax Court

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

PUT-004378.15/2021/PP/M.XIVB for 2025

Why Plasma Plantation Development is Not Subject to VAT?

Decision

July 16, 2026 • Taxindo Prime Consulting

Why Plasma Plantation Development is Not Subject to VAT?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-004374.16/2024/PP/M.IVA for 2025

Tax Authority Defeated! Constructive Dividend Correction Overturned Due to Improper Shareholding Linkage

Decision

July 16, 2026 • Taxindo Prime Consulting

Tax Authority Defeated! Constructive Dividend Correction Overturned Due to Improper Shareholding Linkage

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

PUT-004368.13/2024/PP/M.XA for 2025

PT II’s Strategy to Overturn the Article 21 Income Tax Assessment on DPLK and BPJS Contributions

Decision

July 16, 2026 • Taxindo Prime Consulting

PT II’s Strategy to Overturn the Article 21 Income Tax Assessment on DPLK and BPJS Contributions

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

PUT-004366.10/2024/PP/M.XA for 2025

DGT Defeat! Detailed Evidence of "EBIT Adjustment" Becomes the Key for PT II to Win Billions in Transfer Pricing Disputes

Decision

July 16, 2026 • Taxindo Prime Consulting

DGT Defeat! Detailed Evidence of "EBIT Adjustment" Becomes the Key for PT II to Win Billions in Transfer Pricing Disputes

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

PUT-004364.15/2024/PP/M.XA for 2025

The Hidden Risk of Interest-Free Loans in Corporate Groups: Why PT KMIA Lost in the Tax Court?

Decision

July 16, 2026 • Taxindo Prime Consulting

The Hidden Risk of Interest-Free Loans in Corporate Groups: Why PT KMIA Lost in the Tax Court?

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

PUT-004346.15/2023/PP/M.XVIIIA for 2025

Defeating Non-Direct Link Corrections: How PT DSI Won the Input Tax Dispute Over Management Services

Decision

July 16, 2026 • Taxindo Prime Consulting

Defeating Non-Direct Link Corrections: How PT DSI Won the Input Tax Dispute Over Management Services

Tax Court Appeal Decision | PPN | Fully Granted

PUT-004338.16/2024/PP/M.XIIA for 2025

Cooperatives Beware! Acting as a Payment Facilitator Still Triggers Mandatory Article 23 Income Tax Withholding

Decision

July 16, 2026 • Taxindo Prime Consulting

Cooperatives Beware! Acting as a Payment Facilitator Still Triggers Mandatory Article 23 Income Tax Withholding

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

PUT-006014.12/2024/PP/M.XIIIA for 2025

Cooperatives Beware: Input Tax Invoices Can Become an Income Tax Article 23 Trap!

Decision

July 16, 2026 • Taxindo Prime Consulting

Cooperatives Beware: Input Tax Invoices Can Become an Income Tax Article 23 Trap!

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

PUT-006012.12/2024/PP/M.XIIIA for 2025

Judges Annul Tax Office’s Revenue Correction for Ignoring Cost of Goods Sold

Decision

July 16, 2026 • Taxindo Prime Consulting

Judges Annul Tax Office’s Revenue Correction for Ignoring Cost of Goods Sold

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-005993.99/2021/PP/M.IA for 2025

Why Price Adjustments on Related Party Sales Without Identical Data Were Overturned?

Decision

July 16, 2026 • Taxindo Prime Consulting

Why Price Adjustments on Related Party Sales Without Identical Data Were Overturned?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-005985.16/2021/PP/M.IVB for 2025

Navigating VAT 'Secondary Adjustment': Lessons from the PT WNS Expired Product Return Case

Decision

July 16, 2026 • Taxindo Prime Consulting

Navigating VAT 'Secondary Adjustment': Lessons from the PT WNS Expired Product Return Case

Tax Court Appeal Decision | PPN | Fully Granted

PUT-005978.16/2024/PP/M.XIB for 2025

Is the Cooperative Not a Tax Withholder? Winning the Appeal Against Article 23 Income Tax Correction in Palm Oil Partnership Schemes

Decision

July 16, 2026 • Taxindo Prime Consulting

Is the Cooperative Not a Tax Withholder? Winning the Appeal Against Article 23 Income Tax Correction in Palm Oil Partnership Schemes

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

PUT-005977.12/2024/PP/M.IVB for 2025

Is the Cooperative Just a Payment Courier? Why the Tax Court Canceled Final Tax on Plasma Palm Oil Sales

Decision

July 16, 2026 • Taxindo Prime Consulting

Is the Cooperative Just a Payment Courier? Why the Tax Court Canceled Final Tax on Plasma Palm Oil Sales

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

PUT-005971.25/2024/PP/M.IVB for 2025

Input VAT Canceled by the DGT Due to Fictitious Invoices, But Taxpayer Partially Wins at the Tax Court! What Was the Key to the Evidence?

Decision

July 16, 2026 • `

Input VAT Canceled by the DGT Due to Fictitious Invoices, But Taxpayer Partially Wins at the Tax Court! What Was the Key to the Evidence?

Tax Court Appeal Decision | PPN | Partially Granted

PUT-010032.16/2021/PP/M.XVIIIA Years 2025

Trapped by Contract Clauses: When Product Returns are Deemed Income by Tax Authorities.

Decision

July 16, 2026 • Taxindo Prime Consulting

Trapped by Contract Clauses: When Product Returns are Deemed Income by Tax Authorities.

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

PUT-005961.15/2024/PP/M.XIB for 2025

Navigating Tax Corrections on Bad Debt Provisions for Leasing Companies.

Decision

July 16, 2026 • Taxindo Prime Consulting

Navigating Tax Corrections on Bad Debt Provisions for Leasing Companies.

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

PUT-005946.15/2021/PP/M.IVA for 2025

When Does the DJP Reject Input VAT on Capital Assets? Key Lessons from a PPN-B7 Tax Court Ruling

Decision

July 16, 2026 • Taxindo Prime Consulting

When Does the DJP Reject Input VAT on Capital Assets? Key Lessons from a PPN-B7 Tax Court Ruling

Tax Court Appeal Decision | PPN | Partially Granted

PUT-010030.162021PPM.XVIIIA Years 2025

Lawsuit Withdrawn Mid-Trial: Legal Strategy and Implications for Taxpayer Sumitro

Decision

July 15, 2026 • Taxindo Prime Consulting

Lawsuit Withdrawn Mid-Trial: Legal Strategy and Implications for Taxpayer Sumitro

Tax Court Lawsuit Decision | Tax Dispute Resolution | Revocation

PUT-004482.99/2025/PP/M.IIB for 2025

How PT PTPN XIII Successfully Overturned Hundreds of Billions in Double-Counted Interest Corrections

Decision

July 15, 2026 • Taxindo Prime Consulting

How PT PTPN XIII Successfully Overturned Hundreds of Billions in Double-Counted Interest Corrections

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

PUT-004479.15/2023/PP/M.XA for 2025

DGT Defeated! Why the Use of 2014 Data for a 2017 Tax Assessment Was Overturned by Judges

Decision

July 15, 2026 • Taxindo Prime Consulting

DGT Defeated! Why the Use of 2014 Data for a 2017 Tax Assessment Was Overturned by Judges

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

PUT-004479.15/2021/PP/M.XIB for 2025

Relying Solely on Delivery Order Assumptions? See How PT KTN Won a IDR 14 Billion Revenue Dispute in Tax Court

Decision

July 15, 2026 • Taxindo Prime Consulting

Relying Solely on Delivery Order Assumptions? See How PT KTN Won a IDR 14 Billion Revenue Dispute in Tax Court

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

PUT-004475.15/2022/PP/M.IVB for 2025

Decision

July 15, 2026 • Taxindo Prime Consulting

The Input Tax Trap: Why a 'Valid' Tax Invoice Can Still Be Corrected by the DJP? Lessons from a Partially Granted VAT Decision

Tax Court Appeal Decision | PPN | Partially Granted

PUT-010036.16/2021/PP/M.XVIIIA Years 2025

Group Software Costs Under Fire: Why Your ERP Fees Might Be Taxed as 15% Royalties

Decision

July 15, 2026 • Taxindo Prime Consulting

Group Software Costs Under Fire: Why Your ERP Fees Might Be Taxed as 15% Royalties

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

PUT-004466.13/2024/PP/M.IIIB for 2025

Beware of WHT Article 26 Corrections: ERP Software Utilization is a Royalty, Not a Common Service, According to the Tax Court

Decision

July 15, 2026 • Taxindo Prime Consulting

Beware of WHT Article 26 Corrections: ERP Software Utilization is a Royalty, Not a Common Service, According to the Tax Court

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

PUT-004453.16/2024/PP/M.IIIB for 2025

Not a Taxable Service: Why are Palm Oil Plasma Investment Repayments VAT-Exempt?

Decision

July 15, 2026 • Taxindo Prime Consulting

Not a Taxable Service: Why are Palm Oil Plasma Investment Repayments VAT-Exempt?

Tax Court Appeal Decision | PPN | Partially Granted

PUT-004435.16/2024/PP/M.IIA for 2025

Why Judges Overturned Transfer Pricing Corrections Despite Profits Being Below the Fair Quartile

Decision

July 15, 2026 • Taxindo Prime Consulting

Why Judges Overturned Transfer Pricing Corrections Despite Profits Being Below the Fair Quartile

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

PUT-004426.15/2022/PP/M.VA for 2025

Winning at the Tax Court: The Key to Nullifying Derivative VAT Corrections from Domestic Transfer Pricing that Failed to Prove Rate Differences

Decision

July 15, 2026 • Taxindo Prime Consulting

Winning at the Tax Court: The Key to Nullifying Derivative VAT Corrections from Domestic Transfer Pricing that Failed to Prove Rate Differences

Tax Court Appeal Decision | PPN | Fully Granted

PUT-010037.16/2021/PP/M.XVIIIA Years 2025

Caught in Duplicate Import Data? How PT WG Successfully Challenged Article 22 Import Tax Corrections at the Tax Court

Decision

July 15, 2026 • Taxindo Prime Consulting

Caught in Duplicate Import Data? How PT WG Successfully Challenged Article 22 Import Tax Corrections at the Tax Court

Tax Court Appeal Decision | Income Tax Article 22 (Non-Final) | Fully Granted

PUT-004424.11/2024/PP/M.XXA for 2025

Decision

July 15, 2026 • Taxindo Prime Consulting

Problematic' Tax Invoices: Why Your Input VAT Is at Risk of Correction Even with Real Transactions (Lessons from the PPN-B1 Decision)

Tax Court Appeal Decision | PPN | Partially Granted

PUT-010034.162021PPM.XVIIIA Years 2025

PT PIN’s Strategy Against Double Taxation on Bad Debt Reserve Recovery

Decision

July 15, 2026 • Taxindo Prime Consulting

PT PIN’s Strategy Against Double Taxation on Bad Debt Reserve Recovery

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

PUT-004405.15/2024/PP/M.XVB for 2025

Decision

July 15, 2026 • Taxindo Prime Consulting

PT PIN’s Strategy Against Double Taxation on Bad Debt Reserve Recovery

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

PUT-004391.13/2024/PP/M.XVA for 2025

PT KMP's Winning Appeal Strategy: Challenging Procedural Flaws in Article 23 Tax Equalization

Decision

July 15, 2026 • Taxindo Prime Consulting

PT KMP's Winning Appeal Strategy: Challenging Procedural Flaws in Article 23 Tax Equalization

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

PUT-004390.12/2024/PP/M.XVA for 2025

Why DGT's Equalization Corrections Are Void if Formal Procedures Are Violated?

Decision

July 15, 2026 • Taxindo Prime Consulting

Why DGT's Equalization Corrections Are Void if Formal Procedures Are Violated?

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

PUT-004389.25/2024/PP/M.XVA for 2025

Input VAT Rejected by the DGT: How Taxpayers Win Materiality Disputes in the Indonesian Tax Court

Decision

July 15, 2026 • Taxindo Prime Consulting

Input VAT Rejected by the DGT: How Taxpayers Win Materiality Disputes in the Indonesian Tax Court

Tax Court Appeal Decision | PPN | Partially Granted

PUT-013493.16/2022/PP/M.XIIA Years 2025

Partial Victory at the Tax Court: PT MAP’s Strategy to Substantiate Input VAT Rejected by the Indonesian Tax Authority

Decision

July 15, 2026 • Taxindo Prime Consulting

Partial Victory at the Tax Court: PT MAP’s Strategy to Substantiate Input VAT Rejected by the Indonesian Tax Authority

Tax Court Appeal Decision | PPN | Partially Granted

PUT-012439.16/2023/PP/M.VB Years 2025

Zero-Rated VAT Overpayment Assessment Annulled: The Key to Winning Input Tax Credit Disputes Against DGT Corrections

Decision

July 15, 2026 • Taxindo Prime Consulting

Zero-Rated VAT Overpayment Assessment Annulled: The Key to Winning Input Tax Credit Disputes Against DGT Corrections

Tax Court Appeal Decision | PPN | Fully Granted

PUT-012438.162023PPM.VB Years 2025

Decision

July 15, 2026 • Taxindo Prime Consulting

Selling Company Cars VAT-Free? An Analysis of the Tax Court Decision that Overturned the DJP's Correction

Tax Court Appeal Decision | PPN | Fully Granted

PUT-010320.16/2022/PP/M.XVB Years 2025

The Fatal "Mathematical Formula" Error in Tax Returns That Led to Tax Court Rejection

Decision

July 15, 2026 • Taxindo Prime Consulting

The Fatal "Mathematical Formula" Error in Tax Returns That Led to Tax Court Rejection

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

PUT-004530.15/2023/PP/M.XIIIB for 2025

Decision

July 15, 2026 • Taxindo Prime Consulting

The implication of non-creditable Input VAT in corporate asset disposal policy: A Critical Analysis of the Tax Court Decision on Article 16D of the Indonesian VAT Law

Tax Court Appeal Decision | PPN | Fully Granted

PUT-010319.16/2022/PP/M.XVB Years 2025

VAT-Free Assignment of Receivables and Services to Special Zones: Two Key Points of Taxpayer Victory at the Tax Court

Decision

July 15, 2026 • Taxindo Prime Consulting

VAT-Free Assignment of Receivables and Services to Special Zones: Two Key Points of Taxpayer Victory at the Tax Court

Tax Court Appeal Decision | PPN | Fully Granted

PUT-010318.162022PPM.XVB Years 2025

Winning the Appeal: Proving Global IT Cost Allocations Are Not Subject to Article 26 Withholding Tax

Decision

July 15, 2026 • Taxindo Prime Consulting

Winning the Appeal: Proving Global IT Cost Allocations Are Not Subject to Article 26 Withholding Tax

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

PUT-004515.13/2024/PP/M.IB for 2025

Selling Company Cars Without VAT Liability? Decoding the Taxpayer's Strategy Using Station Wagon Classification Against DJP Correction

Decision

July 15, 2026 • Taxindo Prime Consulting

Selling Company Cars Without VAT Liability? Decoding the Taxpayer's Strategy Using Station Wagon Classification Against DJP Correction

Tax Court Appeal Decision | PPN | Fully Granted

PUT-010316.16/2022/PP/M.XVB Years 2025

Failing the Benefit Test: When Royalty Adjustments Turn into Deemed Dividends and Input VAT is Rejected

Decision

July 15, 2026 • Taxindo Prime Consulting

Failing the Benefit Test: When Royalty Adjustments Turn into Deemed Dividends and Input VAT is Rejected

Tax Court Appeal Decision | PPN | Fully Granted

PUT-010315.162022PPM.XVB Years 2025

Judges Confirm Accounting Reclassification Is Not a Taxable Construction Service Transaction

Decision

July 15, 2026 • Taxindo Prime Consulting

Judges Confirm Accounting Reclassification Is Not a Taxable Construction Service Transaction

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

PUT-004513.25/2024/PP/M.IB for 2025

Multi-Billion Rupiah Corporate Expense Correction Overturned: The Key to Taxpayer Victory Through the Proof of 3M Costs

Decision

July 15, 2026 • Taxindo Prime Consulting

Multi-Billion Rupiah Corporate Expense Correction Overturned: The Key to Taxpayer Victory Through the Proof of 3M Costs

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

PUT-010110.152021PPM.VA Years 2025

Sudden Tax Assessment at the Last Minute? PT LI Wins Appeal as DGT’s Correction Was Absent from the SPHP.

Decision

July 15, 2026 • Taxindo Prime Consulting

Sudden Tax Assessment at the Last Minute? PT LI Wins Appeal as DGT’s Correction Was Absent from the SPHP.

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

PUT-004512.10/2024/PP/M.IB for 2025

CPO Transfer Pricing: Fate of Tax Audit Adjustments Hinges on Proof of Tax Avoidance Between Local Affiliates!

Decision

July 15, 2026 • Taxindo Prime Consulting

CPO Transfer Pricing: Fate of Tax Audit Adjustments Hinges on Proof of Tax Avoidance Between Local Affiliates!

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

PUT-010040.152021PPM.XVIIIA Years 2025

Not an Export Sale: Why the Tax Court Canceled the Multibillion-Rupiah Revenue Correction of PT LI?

Decision

July 15, 2026 • Taxindo Prime Consulting

Not an Export Sale: Why the Tax Court Canceled the Multibillion-Rupiah Revenue Correction of PT LI?

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

PUT-004511.15/2024/PP/M.IB for 2025

When Tax Authority Assumptions Fail in Court: Crucial Lessons from PT KTN’s Internal Distribution Dispute

Decision

July 15, 2026 • Taxindo Prime Consulting

When Tax Authority Assumptions Fail in Court: Crucial Lessons from PT KTN’s Internal Distribution Dispute

Tax Court Appeal Decision | PPN | Fully Granted

PUT-004486.16/2022/PP/M.IVB for 2025

Cooperative vs. DGT: Is the Cooperative a Mere Administrator or the Rightful Owner of Palm Oil Turnover?

Decision

July 14, 2026 • Taxindo Prime Consulting

Cooperative vs. DGT: Is the Cooperative a Mere Administrator or the Rightful Owner of Palm Oil Turnover?

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

PUT-004645.15/2024/PP/M.XVIIIB for 2025

VAT Dispute Victory: Why Transfer Pricing Adjustments on CPO Sales Were Overturned?

Decision

July 14, 2026 • Taxindo Prime Consulting

VAT Dispute Victory: Why Transfer Pricing Adjustments on CPO Sales Were Overturned?

Tax Court Appeal Decision | PPN | Fully Granted

PUT- 004634.16/2024/PP/M.XXB for 2025

Strategic Defense Against Transfer Pricing Corrections: How Daily Production Pricing Saved PT SPS from VAT Underpayment Assessments.

Decision

July 14, 2026 • Taxindo Prime Consulting

Strategic Defense Against Transfer Pricing Corrections: How Daily Production Pricing Saved PT SPS from VAT Underpayment Assessments.

Tax Court Appeal Decision | PPN | Fully Granted

PUT- 004628.16/2024/PP/M.XXB for 2025

Mastering VAT Affiliate Corrections: Lessons from PT SPS’s Absolute Victory at the Tax Court

Decision

July 14, 2026 • Taxindo Prime Consulting

Mastering VAT Affiliate Corrections: Lessons from PT SPS’s Absolute Victory at the Tax Court

Tax Court Appeal Decision | PPN | Fully Granted

PUT-004625.38/2022/PP/M.XA for 2025

The Collapse of Disguised Dividend Corrections: Why Secondary Adjustments Cannot Stand Alone

Decision

July 14, 2026 • Taxindo Prime Consulting

The Collapse of Disguised Dividend Corrections: Why Secondary Adjustments Cannot Stand Alone

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

PUT-004618.12/2024/PP/M.XXA for 2025

How PT WG Successfully Refuted Fictitious Purchase Allegations in Article 22 Tax Dispute

Decision

July 14, 2026 • Taxindo Prime Consulting

How PT WG Successfully Refuted Fictitious Purchase Allegations in Article 22 Tax Dispute

Tax Court Appeal Decision | Income Tax Article 22 (Non-Final) | Fully Granted

PUT-004615.11/2024/PP/M.XXA for 2025

Decision

July 14, 2026 • Taxindo Prime Consulting

How PT WG Successfully Refuted Fictitious Purchase Allegations in Article 22 Tax Dispute

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

PUT-004600.15/2022/PP/M.IIA for 2025

PT WG's VAT Correction Dismissed After Judges Overturn Transfer Pricing Dispute at the CIT Level

Decision

July 14, 2026 • Taxindo Prime Consulting

PT WG's VAT Correction Dismissed After Judges Overturn Transfer Pricing Dispute at the CIT Level

Tax Court Appeal Decision | PPN | Fully Granted

PUT-004599.16/2024/PP/M.XXA for 2025

Risk Alert! Incoming Bank Transfers Categorized as VAT Objects Due to Lack of Accounts Receivable Evidence

Decision

July 14, 2026 • Taxindo Prime Consulting

Risk Alert! Incoming Bank Transfers Categorized as VAT Objects Due to Lack of Accounts Receivable Evidence

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

PUT-004592.16/2023/PP/M.XIIIB for 2025

Blocked by Their Own Rules, Why Are Transfer Pricing Corrections Between Local Companies Often Overturned by Judges?

Decision

July 14, 2026 • Taxindo Prime Consulting

Blocked by Their Own Rules, Why Are Transfer Pricing Corrections Between Local Companies Often Overturned by Judges?

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

PUT-004592.15/2024/PP/M.XXA for 2025

SPT Amendment Alone is Insufficient to Cancel Revenue Corrections if Bookkeeping is Incomplete: Lessons from the CV TJ Case

Decision

July 14, 2026 • Taxindo Prime Consulting

SPT Amendment Alone is Insufficient to Cancel Revenue Corrections if Bookkeeping is Incomplete: Lessons from the CV TJ Case

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

PUT-004591.15/2023/PP/M.XIIIB for 2025

Why the Tax Authority's Revenue vs. COGS Equalization Can Be Overturned by Judges?

Decision

July 14, 2026 • Taxindo Prime Consulting

Why the Tax Authority's Revenue vs. COGS Equalization Can Be Overturned by Judges?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-004578.16/2024/PP/M.XXA for 2025

Paying Loan Interest to a Bank's Escrow Account: Is Withholding Tax Article 23 Still Mandatory? Key Lessons from the PT DLP Case.

Decision

July 14, 2026 • Taxindo Prime Consulting

Paying Loan Interest to a Bank's Escrow Account: Is Withholding Tax Article 23 Still Mandatory? Key Lessons from the PT DLP Case.

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

PUT-004550.12/2024/PP/M.IVA for 2025

Why Account Receivable Flows Do Not Always Equal Taxable Deliveries?

Decision

July 14, 2026 • Taxindo Prime Consulting

Why Account Receivable Flows Do Not Always Equal Taxable Deliveries?

Tax Court Appeal Decision | PPN | Partially Granted

PUT-004545.16/2021/PP/M.VIIIB for 2025

Breaking Free from Receivable Flow Corrections: Why the Judge Canceled PT SBB’s Mining Service VAT Findings?

Decision

July 14, 2026 • Taxindo Prime Consulting

Breaking Free from Receivable Flow Corrections: Why the Judge Canceled PT SBB’s Mining Service VAT Findings?

Tax Court Appeal Decision | PPN | Partially Granted

PUT-004544.16/2021/PP/M.VIIIB for 2025

PKE Dispute Resolved: Why Palm Kernel Expeller is Now Formally VAT-Exempt?

Decision

July 14, 2026 • Taxindo Prime Consulting

PKE Dispute Resolved: Why Palm Kernel Expeller is Now Formally VAT-Exempt?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-008339.16/2024/PP/M.XVIIA for 2025

Escaping the Equalization Trap: Why the Tax Court Canceled PT HMK’s VAT Correction?

Decision

July 14, 2026 • Taxindo Prime Consulting

Escaping the Equalization Trap: Why the Tax Court Canceled PT HMK’s VAT Correction?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-008287.16/2023/PP/M.XB for 2025

SOE Input VAT Can Still Be Disallowed If Formal Conditions Are Not Met

Decision

July 14, 2026 • Taxindo Prime Consulting

SOE Input VAT Can Still Be Disallowed If Formal Conditions Are Not Met

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

PUT-004532.16/2021/PP/M.XVIIIA for 2025

How PT SJA Successfully Challenged Constructive Dividend Allegations and Multi-Billion Tax Adjustments

Decision

July 14, 2026 • Taxindo Prime Consulting

How PT SJA Successfully Challenged Constructive Dividend Allegations and Multi-Billion Tax Adjustments

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

PUT-004531.12/2024/PP/M.VA for 2025

Affiliate Coffee Sales Dispute: Why the Tax Court Canceled PT SJA's Multi-Billion Transfer Pricing Adjustment?

Decision

July 14, 2026 • Taxindo Prime Consulting

Affiliate Coffee Sales Dispute: Why the Tax Court Canceled PT SJA's Multi-Billion Transfer Pricing Adjustment?

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

PUT-004530.15/2024/PP/M.VA for 2025

Decision

July 14, 2026 • Taxindo Prime Consulting

The Fatal "Mathematical Formula" Error in Tax Returns That Led to Tax Court Rejection

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

PUT-004530.15/2024/PP/M.VA for 2025

Palm Oil Cooperatives Are Not FFB Sellers? Reviewing KPKS MGB's Victory Over VAT Base Correction in the Tax Court

Decision

July 13, 2026 • Taxindo Prime Consulting

Palm Oil Cooperatives Are Not FFB Sellers? Reviewing KPKS MGB's Victory Over VAT Base Correction in the Tax Court

Tax Court Appeal Decision | PPN | Fully Granted

PUT-006027.16/2024/PP/M.XIIIA for 2025

Tax Office's Unilateral Correction on Management Services Overturned by Judges for Lacking Concrete Evidence

Decision

July 13, 2026 • Taxindo Prime Consulting

Tax Office's Unilateral Correction on Management Services Overturned by Judges for Lacking Concrete Evidence

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

PUT-006018.12/2024/PP/M.XIIIA for 2025

Payment Proof and Cash Flow Become Key to Overturning VAT Input Tax Corrections

Decision

July 13, 2026 • Taxindo Prime Consulting

Payment Proof and Cash Flow Become Key to Overturning VAT Input Tax Corrections

Tax Court Appeal Decision | PPN | Fully Granted

PUT-004781.16/2024/PP/M.VB for 2025

Are Promotional Souvenirs Subject to VAT? How PT API Successfully Challenged the Tax Office's Assessment

Decision

July 13, 2026 • Taxindo Prime Consulting

Are Promotional Souvenirs Subject to VAT? How PT API Successfully Challenged the Tax Office's Assessment

Tax Court Appeal Decision | PPN | Fully Granted

PUT-004779.16/2024/PP/M.XIIIB for 2025

How PT DB Proven Billions in Sales Returns Without Formal Return Notes

Decision

July 13, 2026 • Taxindo Prime Consulting

How PT DB Proven Billions in Sales Returns Without Formal Return Notes

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

PUT-004762.15/2023/PP/M.IB for 2025

Incomplete Nominative List is Not a Dead End: How PT BM Won the Promotion Expense Dispute.

Decision

July 13, 2026 • Taxindo Prime Consulting

Incomplete Nominative List is Not a Dead End: How PT BM Won the Promotion Expense Dispute.

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

PUT-004756.15/2020/PP/M.IIA for 2025

Equalization Alert! Employer-Paid JHT Contributions Proven Not to Be Taxable Employee Income

Decision

July 13, 2026 • Taxindo Prime Consulting

Equalization Alert! Employer-Paid JHT Contributions Proven Not to Be Taxable Employee Income

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

PUT-004754.10/2020/PP/M.IIA for 2025

Is Double Taxation Threatening Local Groups? Learning from PT MS’s Victory at the Tax Court.

Decision

July 13, 2026 • Taxindo Prime Consulting

Is Double Taxation Threatening Local Groups? Learning from PT MS’s Victory at the Tax Court.

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

PUT-004741.15/2023/PP/M.XIIA for 2025

Wrong Legal Path! Appeal Rejected by Judges as Taxpayer Filed an Appeal for a Dispute That Should Have Been a Lawsuit

Decision

July 13, 2026 • Taxindo Prime Consulting

Wrong Legal Path! Appeal Rejected by Judges as Taxpayer Filed an Appeal for a Dispute That Should Have Been a Lawsuit

Tax Court Lawsuit Decision | KUP | Inadmissible

PUT-004740.16/2023/PP/M.XXB for 2025

Taxpayers Trapped by Formal Rules: Why CV LS's Request to Cancel Tax Assessment Was Peremptorily Rejected?

Decision

July 13, 2026 • Taxindo Prime Consulting

Taxpayers Trapped by Formal Rules: Why CV LS's Request to Cancel Tax Assessment Was Peremptorily Rejected?

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

PUT-004734.99/2024/PP/M.XIVA for 2025

Taxpayers Trapped in Procedure? CV LS Lawsuit Fails Due to Double Filing under Article 36 KUP.

Decision

July 13, 2026 • Taxindo Prime Consulting

Taxpayers Trapped in Procedure? CV LS Lawsuit Fails Due to Double Filing under Article 36 KUP.

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

PUT-004717.99/2021/PP-PK/M.IIIB for 2025

Taxpayer Achieves Total Victory Against the DGT: The Key to Defeating 20% WHT Article 26 Correction with a Single Piece of Evidence

Decision

July 13, 2026 • Taxindo Prime Consulting

Taxpayer Achieves Total Victory Against the DGT: The Key to Defeating 20% WHT Article 26 Correction with a Single Piece of Evidence

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

PUT-013710.13/2022/PP/M.XIIA Years 2025

Salary Reimbursement is Not a Dividend! How PT KI Successfully Overturned Article 26 Withholding Tax Corrections.

Decision

July 13, 2026 • Taxindo Prime Consulting

Salary Reimbursement is Not a Dividend! How PT KI Successfully Overturned Article 26 Withholding Tax Corrections.

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

PUT-004694.13/2024/PP/M.XVIA for 2025

PT KI’s Strategy to Prove Salary and Royalty Expenses Are Not Disguised Dividends

Decision

July 13, 2026 • Taxindo Prime Consulting

PT KI’s Strategy to Prove Salary and Royalty Expenses Are Not Disguised Dividends

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

PUT-004692.15/2024/PP/M.XVIA for 2025

Taxpayer Victory Against PPh Article 26 Correction: Litigation Strategy Annuls Hundreds of Millions in Tax Assessment

Decision

July 13, 2026 • Taxindo Prime Consulting

Taxpayer Victory Against PPh Article 26 Correction: Litigation Strategy Annuls Hundreds of Millions in Tax Assessment

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

PUT-013707.132022PPM.XIIA Years 2025

Beware of Deemed Dividends! Why Transfer Pricing Differences Lead to Article 23 Tax Corrections?

Decision

July 13, 2026 • Taxindo Prime Consulting

Beware of Deemed Dividends! Why Transfer Pricing Differences Lead to Article 23 Tax Corrections?

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

PUT-004689.12/2024/PP/M.XVIA for 2025

Foreign Rig Services Exempt from Article 26 WHT: PT MI’s Litigation Strategy Triumphs in Tax Jurisdiction Dispute Based on DTAA

Decision

July 13, 2026 • Taxindo Prime Consulting

Foreign Rig Services Exempt from Article 26 WHT: PT MI’s Litigation Strategy Triumphs in Tax Jurisdiction Dispute Based on DTAA

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

PUT-013704.132022PPM.XIIA Years 2025

Not a Disguised Dividend! PT KI Wins Expatriate Salary Reimbursement Dispute at the Tax Court

Decision

July 13, 2026 • Taxindo Prime Consulting

Not a Disguised Dividend! PT KI Wins Expatriate Salary Reimbursement Dispute at the Tax Court

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

PUT-004688.10/2024/PP/M.XVIA for 2025

Cooperative as a Mere Administrator? Beware, Palm Oil Plasma Transactions Could Lead to Mandatory VAT Registration!

Decision

July 13, 2026 • Taxindo Prime Consulting

Cooperative as a Mere Administrator? Beware, Palm Oil Plasma Transactions Could Lead to Mandatory VAT Registration!

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

PUT-004681.16/2024/PP/M.XVIIIB for 2025

Administrator Cooperatives Remain Obligated to Withhold Final Tax on Construction Despite Not Owning the Land

Decision

July 13, 2026 • Taxindo Prime Consulting

Administrator Cooperatives Remain Obligated to Withhold Final Tax on Construction Despite Not Owning the Land

Tax Court Appeal Decision | Income Tax Article 4 Paragraph 2 (Final) | To Reject the Appeal/ Lawsuit

PUT-004671.25/2024/PP/M.XVIIIB for 2025

Cooperatives Must Withhold Tax! Why Partnership Schemes Still Make Cooperatives Withholding Agents for Article 23 Income Tax?

Decision

July 13, 2026 • Taxindo Prime Consulting

Cooperatives Must Withhold Tax! Why Partnership Schemes Still Make Cooperatives Withholding Agents for Article 23 Income Tax?

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

PUT-004665.12/2024/PP/M.XVIIIB for 2025

Underclaiming is Not a Violation: Why Administrative Errors in VAT Balances Should Not Extinguish PT ET's Input Tax Rights?

Decision

July 13, 2026 • Taxindo Prime Consulting

Underclaiming is Not a Violation: Why Administrative Errors in VAT Balances Should Not Extinguish PT ET's Input Tax Rights?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-004664.16/2021/PP/M. XVIIIB for 2025

Decision

July 10, 2026 • Taxindo Prime Consulting

Purchased Environmental Education Services, VAT Rejected! Lessons from a Tax Court Decision Regarding Recycling Programs

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

PUT-003987.162024PPM.XIA Years 2025

Total Annulment! DJP's IDR 14 Million VAT Correction Blocked by Tax Court: The Key to Winning Input VAT Disputes

Decision

July 10, 2026 • Taxindo Prime Consulting

Total Annulment! DJP's IDR 14 Million VAT Correction Blocked by Tax Court: The Key to Winning Input VAT Disputes

Tax Court Appeal Decision | PPN | Partially Granted

PUT-003986.162024PPM.XIA Years 2025

VAT Strictly Denied! Why Recycling Costs are Considered Social, While Employee Mobile Phones Can Be Credited?

Decision

July 10, 2026 • Taxindo Prime Consulting

VAT Strictly Denied! Why Recycling Costs are Considered Social, While Employee Mobile Phones Can Be Credited?

Tax Court Appeal Decision | PPN | Partially Granted

PUT-003984.162024PPM.XIA Years 2025

DJP Rejected VAT Input Tax: How PT T Akses Overturned the Rp 37 Billion Correction at the Tax Court

Decision

July 10, 2026 • Taxindo Prime Consulting

DJP Rejected VAT Input Tax: How PT T Akses Overturned the Rp 37 Billion Correction at the Tax Court

Tax Court Appeal Decision | PPN | Fully Granted

PUT-003122.162023PPM.XIIA Years 2025

Taxpayer Loses Output VAT Dispute: Why is the DJP’s Reconciliation-Based Turnover Correction Hard to Refute?

Decision

July 10, 2026 • Taxindo Prime Consulting

Taxpayer Loses Output VAT Dispute: Why is the DJP’s Reconciliation-Based Turnover Correction Hard to Refute?

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

PUT-108062.162012PPM.XIA Years 2019

Battle of Evidence: Why the Tax Court Only Partially Granted the VAT Credit Appeal

Decision

July 10, 2026 • Taxindo Prime Consulting

Battle of Evidence: Why the Tax Court Only Partially Granted the VAT Credit Appeal

Tax Court Appeal Decision | PPN | Partially Granted

PUT-108044.162011PPM.XIA Years 2019

Decision

July 10, 2026 • Taxindo Prime Consulting

Forgotten Input Tax in the VAT Return? Tax Court Decision Confirms Taxpayer’s Right Is Forfeited

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

PUT-108040.162011PPM.XIA Years 2019

Failed to Prove Foreign Benefit, Taxpayer's Technical Service Fee Still Subject to Foreign Services VAT: A Key Lesson from the Tax Court

Decision

July 10, 2026 • Taxindo Prime Consulting

Failed to Prove Foreign Benefit, Taxpayer's Technical Service Fee Still Subject to Foreign Services VAT: A Key Lesson from the Tax Court

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

PUT-013720.162022PPM.XIIA Years 2025

Tax Court Overturns VAT Correction on Imported Services: Rejecting the Tax Authority’s Argument on the "Place of Utilization"

Decision

July 10, 2026 • Taxindo Prime Consulting

Tax Court Overturns VAT Correction on Imported Services: Rejecting the Tax Authority’s Argument on the "Place of Utilization"

Tax Court Appeal Decision | PPN | Fully Granted

PUT-013718.16/2022/PP/M.XIIA Years 2025

Taxpayer Loses Appeal! Failure to Prove Freight and Net-Off Accrual Transactions, DGT Upheld IDR 2.9 Billion VAT on Imported Services Correction

Decision

July 10, 2026 • Taxindo Prime Consulting

Taxpayer Loses Appeal! Failure to Prove Freight and Net-Off Accrual Transactions, DGT Upheld IDR 2.9 Billion VAT on Imported Services Correction

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

PUT-013716.16/2022/PP/M.XIIA Years 2025

Taxpayer Wins Unconditionally: Tax Court Annuls DJP's PPh Article 26 Correction Exceeding IDR 10 Billion!

Decision

July 10, 2026 • Taxindo Prime Consulting

Taxpayer Wins Unconditionally: Tax Court Annuls DJP's PPh Article 26 Correction Exceeding IDR 10 Billion!

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

PUT-013713.132022PPM.XIIA Years 2025

Total Victory! DGT Form Compliance and Proof of Foreign Services Key to Nullifying Billion-Rupiah Income Tax Article 26 Assessment (SKPKB)

Decision

July 10, 2026 • Taxindo Prime Consulting

Total Victory! DGT Form Compliance and Proof of Foreign Services Key to Nullifying Billion-Rupiah Income Tax Article 26 Assessment (SKPKB)

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

PUT-013708.132022PPM.XIIA Years 2025

Head Office Loans, PE Taxes? Examining the Boundaries of Effective Connection under Tax Treaties.

Decision

July 09, 2026 • Taxindo Prime Consulting

Head Office Loans, PE Taxes? Examining the Boundaries of Effective Connection under Tax Treaties.

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

PUT-008471.15/2023/PP/M.VA for 2025

B Bank PE Overturns Branch Profit Tax Correction Through Economic Ownership Rule Verification

Decision

July 09, 2026 • Taxindo Prime Consulting

B Bank PE Overturns Branch Profit Tax Correction Through Economic Ownership Rule Verification

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

PUT-008470.35/2023/PP/M.VA for 2025

Decision

July 09, 2026 • Taxindo Prime Consulting

Tax Court Decision Breakthrough: IDR 88 Billion Ship Asset Impairment Loss Finally Recognized by Tax Authority!

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

PUT-006725.152021PPM.XIIA Year 2024

Strategies for Facing Bank Statement Extrapolation Corrections: Why Supporting Documents Determine the Fate of PT DB's Appeal?

Decision

July 09, 2026 • Taxindo Prime Consulting

Strategies for Facing Bank Statement Extrapolation Corrections: Why Supporting Documents Determine the Fate of PT DB's Appeal?

Tax Court Appeal Decision | PPN | Partially Granted

PUT-008451.16/2022/PP/M.IB for 2025

The Risks of Interest-Free Loans to Affiliates: Lessons from PT DB's Revenue Dispute at the Tax Court.

Decision

July 09, 2026 • Taxindo Prime Consulting

The Risks of Interest-Free Loans to Affiliates: Lessons from PT DB's Revenue Dispute at the Tax Court.

Tax Court Appeal Decision | PPN | Partially Granted

PUT-008450.15/2022/PP/M.IB for 2025

Taxpayer Wins Against Non-3M Cost Correction, Substantial Evidence Triumphs Over Formal DGT Requirements

Decision

July 09, 2026 • Taxindo Prime Consulting

Taxpayer Wins Against Non-3M Cost Correction, Substantial Evidence Triumphs Over Formal DGT Requirements

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

PUT-006496.152021PPM.XIIA Years 2024

Decision

July 09, 2026 • Taxindo Prime Consulting

A 3-Day Delay Voids Taxpayer's Rights: The Bitter Lesson of the Niet Ontvankelijke Verklaard Appeal Decision

Tax Court Appeal Decision | Annual Corporate Income Tax | Inadmissible

PUT-004896.162021PPM.XIVB Years 2025

Bold Assumptions? Why the Tax Court Overturned Billions in Revenue Correction Lacking Physical Transaction Evidence

Decision

July 09, 2026 • Taxindo Prime Consulting

Bold Assumptions? Why the Tax Court Overturned Billions in Revenue Correction Lacking Physical Transaction Evidence

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

PUT-008410.16/2020/PP/M.IVB for 2025

Decision

July 09, 2026 • Taxindo Prime Consulting

Failed to Prove Loans, VAT Lost: The Crucial Lesson from the Tax Court Decision on Bank Account Movements

Tax Court Appeal Decision | PPN | Partially Granted

PUT-004868.162023PPM.XXB Years 2025

Decision

July 09, 2026 • Taxindo Prime Consulting

Failed Input VAT Credit, Does It Mean Failed Deductibility? Dissecting the Tax Court Decision that Partially Granted the Taxpayer's Appeal

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

PUT-004378.152021PPM.XIVB Years 2025

Taxpayers Cannot Be Penalized for Counterparty Failure in Port Service VAT Reporting

Decision

July 09, 2026 • Taxindo Prime Consulting

Taxpayers Cannot Be Penalized for Counterparty Failure in Port Service VAT Reporting

Tax Court Appeal Decision | PPN | Fully Granted

PUT-008401.16/2024/PP/M.XVIIA for 2025

Failure to Submit Production Report Leads Palm Oil Company to VAT Appeal Loss: DJP Uses PBB SPOP Data as Final Evidence

Decision

July 09, 2026 • Taxindo Prime Consulting

Failure to Submit Production Report Leads Palm Oil Company to VAT Appeal Loss: DJP Uses PBB SPOP Data as Final Evidence

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

PUT-004197.162021PPM.XVIIIA Years 2025

Why Employee Vaccination VAT Was Rejected: The Danger of Payment Discrepancies and Joint Liability Risks

Decision

July 09, 2026 • Taxindo Prime Consulting

Why Employee Vaccination VAT Was Rejected: The Danger of Payment Discrepancies and Joint Liability Risks

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

PUT-008380.16/2024/PP/M.XXA for 2025

How PT AGI Proved Management Fees Are Not Disguised Dividends

Decision

July 09, 2026 • Taxindo Prime Consulting

How PT AGI Proved Management Fees Are Not Disguised Dividends

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

PUT-008378.15/2020/PP/M.XA for 2025

Taxpayer Loses Appeal! New Facts: 'Good Faith' Buyer Still Penalized Due to Fictitious Seller's NPWP

Decision

July 09, 2026 • Taxindo Prime Consulting

Taxpayer Loses Appeal! New Facts: 'Good Faith' Buyer Still Penalized Due to Fictitious Seller's NPWP

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

PUT-004195.162021PPM.XVIIIA Years 2025

Tax Alert! Purchasing Crops from Farmer Groups May Trigger Article 22 Tax Corrections Despite Chairperson’s Certificate.

Decision

July 09, 2026 • Taxindo Prime Consulting

Tax Alert! Purchasing Crops from Farmer Groups May Trigger Article 22 Tax Corrections Despite Chairperson’s Certificate.

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

PUT-008371.11/2023/PP/M.XVIIIB for 2025

Beware of the SPOP PBB Trap: Why the Tax Court Rejected the VAT Correction Appeal on Palm Oil Turnover

Decision

July 09, 2026 • Taxindo Prime Consulting

Beware of the SPOP PBB Trap: Why the Tax Court Rejected the VAT Correction Appeal on Palm Oil Turnover

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

PUT-004194.16/2021/PP/M.XVIIIA Years 2025

Equalization Warning! How PT SAR Won the Article 23 Tax Dispute Through General Ledger Evidence

Decision

July 09, 2026 • Taxindo Prime Consulting

Equalization Warning! How PT SAR Won the Article 23 Tax Dispute Through General Ledger Evidence

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

PUT-008369.12/2023/PP/M.XVIIIB for 2025

Palm Oil Taxpayer Loses Appeal! PBB Data Used by the Tax Authority to Correct VAT

Decision

July 09, 2026 • Taxindo Prime Consulting

Palm Oil Taxpayer Loses Appeal! PBB Data Used by the Tax Authority to Correct VAT

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

PUT-004192.162021PPM.XVIIIA Years 2025

Overturning Inaccurate Revenue Corrections Derived from COGS Equalization.

Decision

July 09, 2026 • Taxindo Prime Consulting

Overturning Inaccurate Revenue Corrections Derived from COGS Equalization.

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

PUT-008366.15/2023/PP/M.XVIIIB for 2025

Tax Court Loss! Plantation Taxpayer Fails to Submit Production Report and Trapped by PPh-VAT Inconsistency

Decision

July 09, 2026 • Taxindo Prime Consulting

Tax Court Loss! Plantation Taxpayer Fails to Submit Production Report and Trapped by PPh-VAT Inconsistency

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

PUT-004191.162021PPM.XVIIIA Years 2025

Failed to Prove Business Nexus, Tax Court Rejects Taxpayer's Appeal: VAT Input Tax Credit of Rp20 Million Denied!

Decision

July 09, 2026 • Taxindo Prime Consulting

Failed to Prove Business Nexus, Tax Court Rejects Taxpayer's Appeal: VAT Input Tax Credit of Rp20 Million Denied!

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

PUT-004190.16/2021/PP/M.XVIIIA Year 2025

Avoiding Double Taxation! Winning an Appeal Against Revenue Corrections Caused by Mixing Cash Flow and Accrual Recognition

Decision

July 09, 2026 • Taxindo Prime Consulting

Avoiding Double Taxation! Winning an Appeal Against Revenue Corrections Caused by Mixing Cash Flow and Accrual Recognition

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

PUT-008354.15/2024/PP/M.VIB for 2025

Warning! Your PBB SPOP Data Can Become the Tax Authority's Weapon to Correct Your VAT and Income Tax

Decision

July 09, 2026 • Taxindo Prime Consulting

Warning! Your PBB SPOP Data Can Become the Tax Authority's Weapon to Correct Your VAT and Income Tax

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

PUT-004189.162021PPM.XVIIIA Years 2025

Tax Appeal Victory: Overturning Inaccurate Revenue Corrections Derived from COGS Equalization.

Decision

July 09, 2026 • Taxindo Prime Consulting

Tax Appeal Victory: Overturning Inaccurate Revenue Corrections Derived from COGS Equalization.

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

PUT-008347.15/2021/PP/M.VIA for 2025

Winning Palm Oil VAT Disputes: Why PKE Waste Remains Tax-Free Despite Industrial Processing?

Decision

July 09, 2026 • Taxindo Prime Consulting

Winning Palm Oil VAT Disputes: Why PKE Waste Remains Tax-Free Despite Industrial Processing?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-008340.16/2024/PP/M.XVIIA for 2025

Input VAT Rejected by DJP Due to Fictitious Invoices? Here's the Strategy and Proof That Won the Taxpayer in Tax Court

Decision

July 09, 2026 • Taxindo Prime Consulting

Input VAT Rejected by DJP Due to Fictitious Invoices? Here's the Strategy and Proof That Won the Taxpayer in Tax Court

Tax Court Appeal Decision | PPN | Fully Granted

Can VAT Still Be Credited Despite Incorrect Invoice Codes? Crucial Lessons for Bonded Zone Entities from the PT OMI Case

Decision

July 09, 2026 • Taxindo Prime Consulting

Can VAT Still Be Credited Despite Incorrect Invoice Codes? Crucial Lessons for Bonded Zone Entities from the PT OMI Case

Tax Court Appeal Decision | PPN | Fully Granted

PUT-006047.16/2024/PP/M.VB for 2025

Why Deemed Dividend Corrections Cannot Always Be Enforced by the DGT?

Decision

July 09, 2026 • Taxindo Prime Consulting

Why Deemed Dividend Corrections Cannot Always Be Enforced by the DGT?

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

PUT-006040.13/2024/PP/M.VB for 2025

Equalization Alert! Why Promotion Display Costs Can Be Subject to Withholding Tax: Lessons from PT OMI’s Tax Court Case

Decision

July 09, 2026 • Taxindo Prime Consulting

Equalization Alert! Why Promotion Display Costs Can Be Subject to Withholding Tax: Lessons from PT OMI’s Tax Court Case

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

PUT-006039.12/2024/PP/M.VB for 2025

Decision

July 09, 2026 • Taxindo Prime Consulting

Palm Oil Plantation vs. DGT: The Tax Court Decision that Changes the Rules for Input Tax Credits

Tax Court Appeal Decision | PPN | Partially Granted

PUT-004187.162021PPM.XVIIIA Years 2025

Strategies for Facing Affiliate Profit Corrections: Why Comparable Selection is Key in the Tax Court?

Decision

July 09, 2026 • Taxindo Prime Consulting

Strategies for Facing Affiliate Profit Corrections: Why Comparable Selection is Key in the Tax Court?

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

PUT-006038.15/2024/PP/M.VB for 2025

Bonded Zone Company Successfully Proves Code 01 Input Tax Credit Eligibility

Decision

July 09, 2026 • Taxindo Prime Consulting

Bonded Zone Company Successfully Proves Code 01 Input Tax Credit Eligibility

Tax Court Appeal Decision | PPN | Fully Granted

PUT-006035.16/2024/PP/M.IIIB for 2025

Taxpayer’s Challenge to KPP Authority Over STP Issuance Fails at the Tax Court

Decision

July 08, 2026 • Taxindo Prime Consulting

Taxpayer’s Challenge to KPP Authority Over STP Issuance Fails at the Tax Court

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

PUT-008596.99/2024/PP/M.VIIIA for 2025

More Than Just Land Rent: Why Aviation Fuel Tank Operational Costs Are Exempt from 10% Final Tax?

Decision

July 08, 2026 • Taxindo Prime Consulting

More Than Just Land Rent: Why Aviation Fuel Tank Operational Costs Are Exempt from 10% Final Tax?

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

PUT-008570.12/2021/PP/M.VIIIB for 2025

'Fictitious' Tax Invoice Rejected? This is How Taxpayers Secure VAT Credit at the Tax Court

Decision

July 08, 2026 • Taxindo Prime Consulting

'Fictitious' Tax Invoice Rejected? This is How Taxpayers Secure VAT Credit at the Tax Court

Tax Court Appeal Decision | PPN | Partially Granted

PUT-007808.162023PPM.XIIB Years 2025

Not a Land Lease! Why the Tax Court Overturned Final Tax Correction on PT DPR’s Tank Management Services?

Decision

July 08, 2026 • Taxindo Prime Consulting

Not a Land Lease! Why the Tax Court Overturned Final Tax Correction on PT DPR’s Tank Management Services?

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

PUT-008567.25/2021/PP/M.VIIIB for 2025

How PT BPN’s Multi-Million Tax Lawsuit Collapsed on Formal Grounds

Decision

July 08, 2026 • Taxindo Prime Consulting

How PT BPN’s Multi-Million Tax Lawsuit Collapsed on Formal Grounds

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

PUT-008563.99/2024/PP/M. XVIB for 2025

Taxpayer Wins Against DGT's Equalization Correction: The Key to Explaining VAT and Income Tax Discrepancies in Tax Court

Decision

July 08, 2026 • Taxindo Prime Consulting

Taxpayer Wins Against DGT's Equalization Correction: The Key to Explaining VAT and Income Tax Discrepancies in Tax Court

Tax Court Appeal Decision | PPN | Partially Granted

PUT-007807.162023PPM.XIIB Years 2025

Accrued Expenses Are Not Subject to Article 21 Tax Before Actual Payment: Lessons from the PT NI Case

Decision

July 08, 2026 • Taxindo Prime Consulting

Accrued Expenses Are Not Subject to Article 21 Tax Before Actual Payment: Lessons from the PT NI Case

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

PUT-008552.10/2024/PP/M.IVA for 2025

Strategies to Counter Constructive Dividend Corrections on Intra-Group Service Fees: Lessons from the PT NI Case

Decision

July 08, 2026 • Taxindo Prime Consulting

Strategies to Counter Constructive Dividend Corrections on Intra-Group Service Fees: Lessons from the PT NI Case

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

PUT-008551.13/2024/PP/M.IVA for 2025

PRM BLG Wins at the Tax Court: Telecommunication Interconnection Services Proven Not Final PPh, Taxpayers Entitled to Credit PPh Article 23

Decision

July 08, 2026 • Taxindo Prime Consulting

PRM BLG Wins at the Tax Court: Telecommunication Interconnection Services Proven Not Final PPh, Taxpayers Entitled to Credit PPh Article 23

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

PUT-004902.25/2021/PP/M.XVIIIA Years 2025

PRM BLG Partially Wins at Tax Court: The Trap of Final PPh Article 21 Honorarium Equalization Correction is Exposed!

Decision

July 08, 2026 • Taxindo Prime Consulting

PRM BLG Partially Wins at Tax Court: The Trap of Final PPh Article 21 Honorarium Equalization Correction is Exposed!

Tax Court Appeal Decision | Income Tax Article 21 (Final) | Partially Granted

PUT-004780.282021PPM.XVIIIA Years 2025

PT NI's Victory in the Tax Court: Why El Nino Evidence Outweighed Tax Office Benchmarking in a Major Transfer Pricing Dispute

Decision

July 08, 2026 • Taxindo Prime Consulting

PT NI's Victory in the Tax Court: Why El Nino Evidence Outweighed Tax Office Benchmarking in a Major Transfer Pricing Dispute

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

PUT-008550.15/2024/PP/M.IVA for 2025

Failure to Prove Supply, Billions in VAT Correction Partially Granted by Tax Court!

Decision

July 08, 2026 • Taxindo Prime Consulting

Failure to Prove Supply, Billions in VAT Correction Partially Granted by Tax Court!

Tax Court Appeal Decision | PPN | Partially Granted

PUT-007801.162023PPM.XIIB Years 2025

Constructive Dividend Correction Overturned: Why Economic Factors Are Decisive in Transfer Pricing Disputes.

Decision

July 08, 2026 • Taxindo Prime Consulting

Constructive Dividend Correction Overturned: Why Economic Factors Are Decisive in Transfer Pricing Disputes.

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

PUT-008515.13/2024/PP/M.XA for 2025

B Penalties and Global Chip Crisis: Why Did the Tax Court Cancel PT DNI’s Multibillion Transfer Pricing Correction?

Decision

July 08, 2026 • Taxindo Prime Consulting

B Penalties and Global Chip Crisis: Why Did the Tax Court Cancel PT DNI’s Multibillion Transfer Pricing Correction?

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

PUT-008514.15/2024/PP/M.XA for 2025

Taxpayer Wins Against Imported Service VAT Correction: Can Formally Defective SSP Still Be Credited?

Decision

July 08, 2026 • Taxindo Prime Consulting

Taxpayer Wins Against Imported Service VAT Correction: Can Formally Defective SSP Still Be Credited?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-007787.162023PPM.XIIB Years 2025

Taxes Can't Be Based Solely on Paper Data? PT TB Wins Billion-Rupiah Turnover Dispute!

Decision

July 08, 2026 • Taxindo Prime Consulting

Taxes Can't Be Based Solely on Paper Data? PT TB Wins Billion-Rupiah Turnover Dispute!

Tax Court Appeal Decision | PPN | Partially Granted

PUT-008501.16/2021/PP/M.VIA for 2025

BLG's VAT Collection Challenged by DJP: Defining the Limits of BUMN Responsibility in Tax Law

Decision

July 08, 2026 • Taxindo Prime Consulting

BLG's VAT Collection Challenged by DJP: Defining the Limits of BUMN Responsibility in Tax Law

Tax Court Appeal Decision | PPN | Partially Granted

PUT-004529.16/2021/PP/M.XVIIIA Years 2025

Partially Granted Against DJP: PERUM BLG’s Key Strategy to Overturn VAT Collector Corrections in the Tax Court

Decision

July 08, 2026 • Taxindo Prime Consulting

Partially Granted Against DJP: PERUM BLG’s Key Strategy to Overturn VAT Collector Corrections in the Tax Court

Tax Court Appeal Decision | PPN | Partially Granted

PUT-004526.162021PPM.XVIIIA Years 2025

Strategy for Facing Turnover Corrections: Why "Cut-off" Transaction Evidence is Crucial in Tax Court?

Decision

July 08, 2026 • Taxindo Prime Consulting

Strategy for Facing Turnover Corrections: Why "Cut-off" Transaction Evidence is Crucial in Tax Court?

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

PUT-008482.15/2021/PP/M.VIA for 2025

Escaping the Correction Trap: Tax Court Grants SOE's Objection to VAT Collection Correction Due to NTPN and KJS Issues

Decision

July 08, 2026 • Taxindo Prime Consulting

Escaping the Correction Trap: Tax Court Grants SOE's Objection to VAT Collection Correction Due to NTPN and KJS Issues

Tax Court Appeal Decision | PPN | Partially Granted

PUT-004523.16/2021/PP/M.XVIIIA Years 2025

Are Forest Royalty and Reforestation Fund Billings VAT Exempt? The Tax Court's Legal Reasoning

Decision

July 08, 2026 • Taxindo Prime Consulting

Are Forest Royalty and Reforestation Fund Billings VAT Exempt? The Tax Court's Legal Reasoning

Tax Court Appeal Decision | PPN | Fully Granted

PUT-008477.16/2024/PP/M.VIB for 2025

Software License or Royalty? Taxpayer Defeated in the Tax Court, Review the Income Tax Article 26 Risks on Your International Transactions!

Decision

July 07, 2026 • Taxindo Prime Consulting

Software License or Royalty? Taxpayer Defeated in the Tax Court, Review the Income Tax Article 26 Risks on Your International Transactions!

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

PUT-010372.132023PPM.XVA Years 2025

Defeated in the Tax Court: Palm Oil Company Fails to Credit Input VAT, Tripped Up by Strategic Goods Status

Decision

July 07, 2026 • Taxindo Prime Consulting

Defeated in the Tax Court: Palm Oil Company Fails to Credit Input VAT, Tripped Up by Strategic Goods Status

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

PUT-008937.16/2020/PP/M.VIIIA Years 2025

Taxpayer Wins Absolute Victory for a Rp24 Billion Refund: Key Success Factors Analyzing Overpaid VAT vs. Nil Tax Assessment .

Decision

July 07, 2026 • Taxindo Prime Consulting

Taxpayer Wins Absolute Victory for a Rp24 Billion Refund: Key Success Factors Analyzing Overpaid VAT vs. Nil Tax Assessment .

Tax Court Appeal Decision | PPN | Fully Granted

PUT-003005.16/2024/PP/M.XIVA Years 2025

PT PSI Wins the Appeal: Hundreds of Millions in Income Tax Article 26 Adjustments Overturned, Here is the Taxpayer's Key to Victory!

Decision

July 07, 2026 • Taxindo Prime Consulting

PT PSI Wins the Appeal: Hundreds of Millions in Income Tax Article 26 Adjustments Overturned, Here is the Taxpayer's Key to Victory!

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

PUT-010369.132023PPM.XVA Years 2025

Countering Double Non-Deductible Adjustments: Taxpayer's Annual Leave Provision Ruled Entirely Deductible by the Tax Court

Decision

July 07, 2026 • Taxindo Prime Consulting

Countering Double Non-Deductible Adjustments: Taxpayer's Annual Leave Provision Ruled Entirely Deductible by the Tax Court

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

PUT-010368.152023PPM.XVA Years 2025

Audit Report Footnote Causes Rp5.8 Billion Tax Dispute: When Dividend is Recognized is the Key to Winning Tax Litigation!

Decision

July 07, 2026 • Taxindo Prime Consulting

Audit Report Footnote Causes Rp5.8 Billion Tax Dispute: When Dividend is Recognized is the Key to Winning Tax Litigation!

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

PUT-011656.152022PPM.XIA Years 2025

The Transfer Pricing Trap: Failed Benefit Test Costs Instantly Reclassified as Dividends and Subject to PPh 26!

Decision

July 07, 2026 • Taxindo Prime Consulting

The Transfer Pricing Trap: Failed Benefit Test Costs Instantly Reclassified as Dividends and Subject to PPh 26!

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

PUT-009299.132023PPM.IIB Years 2025

Administration Backfires: Taxpayer Wins on Income Tax, but Stumbles on VAT Due to a Forgotten Invoice Cancellation!

Decision

July 07, 2026 • Taxindo Prime Consulting

Administration Backfires: Taxpayer Wins on Income Tax, but Stumbles on VAT Due to a Forgotten Invoice Cancellation!

Tax Court Appeal Decision | PPN | Partially Granted

PUT-008673.16/2020/PP/M.XVB Years 2024

Fictitious Supplier, Buyer Wins: Why the Tax Court Granted the Taxpayer's Appeal Against a IDR 141 Million VAT Correction

Decision

July 07, 2026 • Taxindo Prime Consulting

Fictitious Supplier, Buyer Wins: Why the Tax Court Granted the Taxpayer's Appeal Against a IDR 141 Million VAT Correction

Tax Court Appeal Decision | PPN | Fully Granted

PUT-008477.162022PPM.XVB Years 2024

Taxpayer Partially Wins at Tax Court! The Fine Line Between Service Fees and Reimbursement in PPh Article 26 Disputes

Decision

July 07, 2026 • Taxindo Prime Consulting

Taxpayer Partially Wins at Tax Court! The Fine Line Between Service Fees and Reimbursement in PPh Article 26 Disputes

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

PUT-009292.132023PPM.IIB Years 2025

Decision

July 07, 2026 • Taxindo Prime Consulting

VAT on Export Logistics Services: Subject to 10% or 0%? The Tax Court Decision Shifts the Paradigm

Tax Court Appeal Decision | PPN | Fully Granted

PUT-009273.162023PPM.IIB Years 2025

Can a Good Faith Purchaser Escape Fictitious VAT Invoice Penalties? Lessons from the PT CSKC Case

Decision

July 07, 2026 • Taxindo Prime Consulting

Can a Good Faith Purchaser Escape Fictitious VAT Invoice Penalties? Lessons from the PT CSKC Case

Tax Court Appeal Decision | PPN | Partially Granted

PUT-007812.162023PPM.XIIB Years 2025

Income Tax Article 26 Appeal Fully Granted: Keys to Overturning Management Service Adjustments and Guaranteeing DTA Relief

Decision

July 06, 2026 • Taxindo Prime Consulting

Income Tax Article 26 Appeal Fully Granted: Keys to Overturning Management Service Adjustments and Guaranteeing DTA Relief

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

PUT-001701.132024PPM.XVB Years 2025

Decision

July 06, 2026 • Taxindo Prime Consulting

Because of an Expired Certificate of Domicile: Tax Court Decision Reveals the Risk of a 20% Income Tax Article 26 Withholding Tax on International Services

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

PUT-001696.132024PPM.XVB Years 2025

Lost the Income Tax Article 26 Dispute Over Foreign Fees: Crucial Lessons from the PT SB Tax Court Ruling

Decision

July 06, 2026 • Taxindo Prime Consulting

Lost the Income Tax Article 26 Dispute Over Foreign Fees: Crucial Lessons from the PT SB Tax Court Ruling

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

PUT-001694.132024PPM.XVB Years 2025

VAT Input Rejected Simply Due to an Incorrectly Filled SSP Column? Valuable Lessons from the Taxpayer's Victory in the Tax Court

Decision

July 06, 2026 • Taxindo Prime Consulting

VAT Input Rejected Simply Due to an Incorrectly Filled SSP Column? Valuable Lessons from the Taxpayer's Victory in the Tax Court

Tax Court Appeal Decision | PPN | Fully Granted

PUT-001510.162020PPM.IIIA Years 2022

The Arms-Length Limit of Affiliated Management Fees: Why Did the Tax Court Partially Grant the Appeal? Lessons from the 2016 Corporate Income Tax Case

Decision

July 06, 2026 • Taxindo Prime Consulting

The Arms-Length Limit of Affiliated Management Fees: Why Did the Tax Court Partially Grant the Appeal? Lessons from the 2016 Corporate Income Tax Case

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

PUT-012779.152019PPM.XVIIIB Years 2025

Taxpayers Beware! DJP's VAT Output Correction Only Partially Overturned in the Tax Court. What is the Crucial Lesson?

Decision

July 06, 2026 • Taxindo Prime Consulting

Taxpayers Beware! DJP's VAT Output Correction Only Partially Overturned in the Tax Court. What is the Crucial Lesson?

Tax Court Appeal Decision | PPN | Partially Granted

PUT-010708.162022PPM.XVB Years 2024

Taxpayers Beware! Tax Court Classifies Shifted Profits as Deemed Dividends, Income Tax Article 26 Withholding Obligation Confirmed

Decision

July 06, 2026 • Taxindo Prime Consulting

Taxpayers Beware! Tax Court Classifies Shifted Profits as Deemed Dividends, Income Tax Article 26 Withholding Obligation Confirmed

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

PUT-010567.35/2021/PP/M.XIIA Years 2024

Multi-Million Rupiah VAT Assessment Completely Annulled: Board of Judges Grants Appeal After the DGT Fails to Appear and Bring Proof

Decision

July 03, 2026 • Taxindo Prime Consulting

Multi-Million Rupiah VAT Assessment Completely Annulled: Board of Judges Grants Appeal After the DGT Fails to Appear and Bring Proof

Tax Court Appeal Decision | PPN | Fully Granted

PUT-001942.162021PPM.IVB Years 2025

Appeal Fully Granted! Multi-Million Rupiah VAT Assessment Annulled After the DGT Bungles Damaged Goods Inventory Calculations

Decision

July 03, 2026 • Taxindo Prime Consulting

Appeal Fully Granted! Multi-Million Rupiah VAT Assessment Annulled After the DGT Bungles Damaged Goods Inventory Calculations

Tax Court Appeal Decision | PPN | Fully Granted

PUT-001941.162021PPM.IVB Years 2025

Taxpayer Loses Appeal: Never Underestimate Cost Discrepancies in Your General Ledger!

Decision

July 03, 2026 • Taxindo Prime Consulting

Taxpayer Loses Appeal: Never Underestimate Cost Discrepancies in Your General Ledger!

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

PUT-013090.122021PPM.VIIIB Years 2025

Taxpayer Triumphs Over IDR 155 Million VAT Correction at the Tax Court: Strategic Blueprint to Prove Input Tax Business Nexus

Decision

July 03, 2026 • Taxindo Prime Consulting

Taxpayer Triumphs Over IDR 155 Million VAT Correction at the Tax Court: Strategic Blueprint to Prove Input Tax Business Nexus

Tax Court Appeal Decision | PPN | Fully Granted

PUT-001939.162021PPM.IVB Years 2025

Taxpayer Clean Sweep! IDR 68 Million VAT Correction Annulled as the DGT Fails to Produce Transaction-Specific Proof

Decision

July 03, 2026 • Taxindo Prime Consulting

Taxpayer Clean Sweep! IDR 68 Million VAT Correction Annulled as the DGT Fails to Produce Transaction-Specific Proof

Tax Court Appeal Decision | PPN | Fully Granted

PUT-001938.16/2021/PP/M.IVB Years 2025

Winning an Overpaid Tax Appeal: Taxpayer Strategies to Defeat Unlawful Corporate Tax Credit Adjustments

Decision

July 03, 2026 • Taxindo Prime Consulting

Winning an Overpaid Tax Appeal: Taxpayer Strategies to Defeat Unlawful Corporate Tax Credit Adjustments

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

PUT-012794.15/2021/PP/M.IIA Years 2025

Garment Toll Manufacturer's Corporate Income Tax Battle: When Can Import Costs & Claims Be Deducted?

Decision

July 03, 2026 • Taxindo Prime Consulting

Garment Toll Manufacturer's Corporate Income Tax Battle: When Can Import Costs & Claims Be Deducted?

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

PUT-001936.15/2021/PP/M.IVB Years 2025

Winning Partially Against the DGT: Litigation Strategies to Protect Input VAT Credits Based on Substantive Evidence

Decision

July 02, 2026 • Taxindo Prime Consulting

Winning Partially Against the DGT: Litigation Strategies to Protect Input VAT Credits Based on Substantive Evidence

Supreme Court Decision PPN | Partially Granted

PUT-003773.16/2021/PP/M.IIIA Years 2021

Statute of Limitations and Formal Defects: A Powerful Litigation Strategy to Annul Tax Decrees Despite Receiving an Overpayment

Decision

July 02, 2026 • Taxindo Prime Consulting

Statute of Limitations and Formal Defects: A Powerful Litigation Strategy to Annul Tax Decrees Despite Receiving an Overpayment

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

PUT-003668.152024PPM.XIVA Years 2025

Partially Annulled: Double Taxation Strategies on Income Tax Article 26 Defeated at the Tax Court Following Proof of Subsequent Withholding

Decision

July 02, 2026 • Taxindo Prime Consulting

Partially Annulled: Double Taxation Strategies on Income Tax Article 26 Defeated at the Tax Court Following Proof of Subsequent Withholding

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

PUT-002209.132020PPM.IIIA Years 2022

Double Taxation Alert! Tax Court Overturns DGT’s Income Tax Article 26 Adjustments as Timing Differences Are Successfully Proven

Decision

July 02, 2026 • Taxindo Prime Consulting

Double Taxation Alert! Tax Court Overturns DGT’s Income Tax Article 26 Adjustments as Timing Differences Are Successfully Proven

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

PUT-002208.13/2020/PP/M.IIIA Years 2022

Taxpayer Defeats VAT Corrections on Cost Reimbursements! Why the Principal Re-billed Amount Is Completely Exempt from VAT

Decision

July 02, 2026 • Taxindo Prime Consulting

Taxpayer Defeats VAT Corrections on Cost Reimbursements! Why the Principal Re-billed Amount Is Completely Exempt from VAT

Tax Court Appeal Decision | PPN | Fully Granted

PUT-002005.16/2024/PP/M.IIIB Years 2025

Partially Defeated at the Tax Court: Vital Compliance Lessons from High-Stakes Income Tax Article 21 Withholding Disputes

Decision

July 02, 2026 • Taxindo Prime Consulting

Partially Defeated at the Tax Court: Vital Compliance Lessons from High-Stakes Income Tax Article 21 Withholding Disputes

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

PUT-002192.102020PPM.IIIA Years 2022

Slapped with Extra Tax Due to Early Retirement Payouts? Avoid Calculation Mistakes Under Final Income Tax Article 21 Regimes

Decision

July 02, 2026 • Taxindo Prime Consulting

Slapped with Extra Tax Due to Early Retirement Payouts? Avoid Calculation Mistakes Under Final Income Tax Article 21 Regimes

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

PUT-002187.10/2020/PP/M.IIIA Years 2022

Failing to Prove the Commercial Value of Costs, the DGT Wins Partially: Vital Corporate Income Tax Lessons on Expense Disallowances

Decision

July 02, 2026 • Taxindo Prime Consulting

Failing to Prove the Commercial Value of Costs, the DGT Wins Partially: Vital Corporate Income Tax Lessons on Expense Disallowances

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

PUT-002110.152020PPM.IIIA Years 2022

The Equalization Short Circuit: Pencil Signatures on Employee Overtime Logs Trigger Massive Income Tax Article 21 Assessments

Decision

July 02, 2026 • Taxindo Prime Consulting

The Equalization Short Circuit: Pencil Signatures on Employee Overtime Logs Trigger Massive Income Tax Article 21 Assessments

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

PUT-001949.102021PPM.IVB Years 2025

Defeated in an Income Tax Article 23 Dispute: Taxpayer Fails to Prove Management Fees Were a Pure Reimbursement

Decision

July 02, 2026 • Taxindo Prime Consulting

Defeated in an Income Tax Article 23 Dispute: Taxpayer Fails to Prove Management Fees Were a Pure Reimbursement

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

PUT-013100.122021PPM.VIIIB Years 2025

Taxpayer’s Underpayment Assessment Slashed to Zero: Strategic Proof Design to Defeat the DGT at the Tax Court

Decision

July 02, 2026 • Taxindo Prime Consulting

Taxpayer’s Underpayment Assessment Slashed to Zero: Strategic Proof Design to Defeat the DGT at the Tax Court

Tax Court Appeal Decision | PPN | Fully Granted

PUT-001945.162021PPM.IVB Years 2025

VAT Tax Base Corrected by the DGT: The Ultimate Key to Winning Sales Return Disputes Lies in Syncing Physical and Formal Evidence

Decision

July 02, 2026 • Taxindo Prime Consulting

VAT Tax Base Corrected by the DGT: The Ultimate Key to Winning Sales Return Disputes Lies in Syncing Physical and Formal Evidence

Tax Court Appeal Decision | PPN | Partially Granted

PUT-001944.162021PPM.IVB Years 2025

Strategy in Facing Article 23 WHT Corrections: The Importance of Material Value Separation and DJP Portal Validation

Decision

July 01, 2026 • Taxindo Prime Consulting

Strategy in Facing Article 23 WHT Corrections: The Importance of Material Value Separation and DJP Portal Validation

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

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

Trapped in Service Definitions: Why PT PL's Sticker and Carton Purchases Remain Subject to Withholding Tax?

Decision

July 01, 2026 • Taxindo Prime Consulting

Trapped in Service Definitions: Why PT PL's Sticker and Carton Purchases Remain Subject to Withholding Tax?

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

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

Buying Stickers or Buying Services? The Article 23 Tax Trap on Custom-Ordered Materials

Decision

July 01, 2026 • Taxindo Prime Consulting

Buying Stickers or Buying Services? The Article 23 Tax Trap on Custom-Ordered Materials

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

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

Beware! Purchasing 'Ready-to-Use' Cloves and Tobacco Remains Subject to Income Tax Article 22, Tax Court Reaffirms

Decision

July 01, 2026 • Taxindo Prime Consulting

Beware! Purchasing 'Ready-to-Use' Cloves and Tobacco Remains Subject to Income Tax Article 22, Tax Court Reaffirms

Tax Court Appeal Decision | Income Tax Article 22 (Non-Final) | Partially Granted

PUT-010346.112023PPM.IA Years 2025

Absolute Victory! PT ASR Tbk Successfully Overturns a IDR 1.25 Billion Income Tax Article 26 Assessment: Non-PE Proof Serves as the Ultimate Key

Decision

July 01, 2026 • Taxindo Prime Consulting

Absolute Victory! PT ASR Tbk Successfully Overturns a IDR 1.25 Billion Income Tax Article 26 Assessment: Non-PE Proof Serves as the Ultimate Key

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

PUT-004029.13/2024/PP/M.IIIA Years 2025

A Halfway Victory: Taxpayer Strategies to Rescue IDR 1.8 Billion in Input VAT Amid Strict Invoicing Formalities

Decision

July 01, 2026 • Taxindo Prime Consulting

A Halfway Victory: Taxpayer Strategies to Rescue IDR 1.8 Billion in Input VAT Amid Strict Invoicing Formalities

Tax Court Appeal Decision | PPN | Partially Granted

PUT-0078994.162020PPM.IIA Year 2025

High Alert! Tax Invoices from Non-Effective Vendors Lead to Financial Disaster at the Tax Court

Decision

July 01, 2026 • Taxindo Prime Consulting

High Alert! Tax Invoices from Non-Effective Vendors Lead to Financial Disaster at the Tax Court

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

PUT-003779.162021PPM.IIIA Years 2021

Why Taxpayers Choose to Withdraw an Appeal: An Analysis of Procedural Tax Rulings and Shortcuts in Resolving Input VAT Disputes

Decision

July 01, 2026 • Taxindo Prime Consulting

Why Taxpayers Choose to Withdraw an Appeal: An Analysis of Procedural Tax Rulings and Shortcuts in Resolving Input VAT Disputes

Tax Court Appeal Decision | PPN | Fully Granted

PUT-003776.16/2021/PP/M.IIIA Years 2021

Taxpayer Triumphs Over Fictitious Export Adjustments: Is the DGT’s Customs Data Robust Enough to Overturn Audited Financial Statements?

Decision

July 01, 2026 • Taxindo Prime Consulting

Taxpayer Triumphs Over Fictitious Export Adjustments: Is the DGT’s Customs Data Robust Enough to Overturn Audited Financial Statements?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-004522.16/2024/PP/M.IB Years 2025

Winning the Article 26 Dispute: How Thai DGT-1 Documentation Overturned Management Fee Adjustments

Decision

June 30, 2026 • Taxindo Prime Consulting

Winning the Article 26 Dispute: How Thai DGT-1 Documentation Overturned Management Fee Adjustments

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

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

Winning the Appeal: Thai Tax Residency Evidence Annuls Article 26 Income Tax Correction on Accrued Management Fees

Decision

June 30, 2026 • Taxindo Prime Consulting

Winning the Appeal: Thai Tax Residency Evidence Annuls Article 26 Income Tax Correction on Accrued Management Fees

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

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

Paying for an Endorser's Villa Triggers Income Tax Article 23: Crucial Lessons from a Recent Tax Court Ruling

Decision

June 30, 2026 • Taxindo Prime Consulting

Paying for an Endorser's Villa Triggers Income Tax Article 23: Crucial Lessons from a Recent Tax Court Ruling

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

PUT-004233.122021PPM.IIIA Years 2021

Winning the Tax Appeal: Overturning COGS Adjustments Based on a 4% Global Margin Assumption Through Material Truth Substantiation

Decision

June 30, 2026 • Taxindo Prime Consulting

Winning the Tax Appeal: Overturning COGS Adjustments Based on a 4% Global Margin Assumption Through Material Truth Substantiation

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

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

Warning! Ordering Goods with Custom Designs Could Be Subject to Article 23 Withholding Tax

Decision

June 30, 2026 • Taxindo Prime Consulting

Warning! Ordering Goods with Custom Designs Could Be Subject to Article 23 Withholding Tax

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

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

Lawsuit Granted: Warning, DGT Cannot Impose Additional Formal Objection Requirements Outside the KUP Law!

Decision

June 30, 2026 • Taxindo Prime Consulting

Lawsuit Granted: Warning, DGT Cannot Impose Additional Formal Objection Requirements Outside the KUP Law!

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-005907.99/2024/PP/M.IIA Year 2024

Don't Let Your Objection Be Rejected! PT PIM's Victory Proves the "Education Statement Letter" Is Not a Valid Requirement for Tax Objections

Decision

June 30, 2026 • Taxindo Prime Consulting

Don't Let Your Objection Be Rejected! PT PIM's Victory Proves the "Education Statement Letter" Is Not a Valid Requirement for Tax Objections

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-005905.99/2024/PP/M.IIA Year 2024

Failing the Benefit Test, a Multinational Corporation Gets Slapped with Income Tax Article 23 Adjustments! Crucial Lessons from Affiliated Service Disputes.

Decision

June 30, 2026 • Taxindo Prime Consulting

Failing the Benefit Test, a Multinational Corporation Gets Slapped with Income Tax Article 23 Adjustments! Crucial Lessons from Affiliated Service Disputes.

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

PUT-004231.12/2021/PP/M.IIIA Years 2021

Failed to Prove Reimbursement: Why Are Payments for Design/Buying Agent Services to Affiliates Still Subject to PPh Article 23? Critical Tax Decision Analysis

Decision

June 30, 2026 • Taxindo Prime Consulting

Failed to Prove Reimbursement: Why Are Payments for Design/Buying Agent Services to Affiliates Still Subject to PPh Article 23? Critical Tax Decision Analysis

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

PUT-004229.12/2021/PP/M.IIIA Years 2021

A 12.5% Final Tax Rate Rejected! Tax Court Rules Oil and Gas Contracts Hold More Weight Than International Tax Treaties

Decision

June 30, 2026 • Taxindo Prime Consulting

A 12.5% Final Tax Rate Rejected! Tax Court Rules Oil and Gas Contracts Hold More Weight Than International Tax Treaties

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

PUT-004148.15/2024/PP/M.IIA Years 2025

Warning! Custom-Designed Orders May Be Subject to Article 23 WHT: Lessons from the PT PL Case

Decision

June 30, 2026 • Taxindo Prime Consulting

Warning! Custom-Designed Orders May Be Subject to Article 23 WHT: Lessons from the PT PL Case

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

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

Banks are Not Merchants: Why Collateral Sales and Fixed Asset Disposals are VAT-Exempt?

Decision

June 30, 2026 • Taxindo Prime Consulting

Banks are Not Merchants: Why Collateral Sales and Fixed Asset Disposals are VAT-Exempt?

Tax Court Appeal Decision | PPN | Fully Granted

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

Winning a Tax Appeal: Can Incorrect NPWP on Tax Invoices Still Be Credited?

Decision

June 30, 2026 • Taxindo Prime Consulting

Winning a Tax Appeal: Can Incorrect NPWP on Tax Invoices Still Be Credited?

Tax Court Appeal Decision | PPN | Fully Granted

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

Beware of Article 23 Tax Corrections: When Production Material Purchases are Deemed Printing Services by the Tax Court

Decision

June 30, 2026 • Taxindo Prime Consulting

Beware of Article 23 Tax Corrections: When Production Material Purchases are Deemed Printing Services by the Tax Court

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

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

Nil Tax Assessment for Oil & Gas Corporate Income Tax Fully Upheld: Board of Judges Rejects PE Income Adjustment Under DTA Regime

Decision

June 30, 2026 • Taxindo Prime Consulting

Nil Tax Assessment for Oil & Gas Corporate Income Tax Fully Upheld: Board of Judges Rejects PE Income Adjustment Under DTA Regime

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

PUT-004146.152024PPM.IIA Years 2025

Taxpayer Victory: "Miscellaneous" Receipt Proof Validly Overturns DGT's Objection Rejection

Decision

June 30, 2026 • Taxindo Prime Consulting

Taxpayer Victory: "Miscellaneous" Receipt Proof Validly Overturns DGT's Objection Rejection

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-005910.99/2024/PP/M.IIA Year 2024

Lawsuit Won! Temporary Receipt Proven Valid to Overturn DJP's Rejection of Tax Objection

Decision

June 30, 2026 • Taxindo Prime Consulting

Lawsuit Won! Temporary Receipt Proven Valid to Overturn DJP's Rejection of Tax Objection

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-005909.99/2024/PP/M.IIA Year 2024

SOE VAT Collection Adjusted? Here is How PRM BLG Proved Tax Remittances via NTPN Vouchers at the Tax Court

Decision

June 29, 2026 • Taxindo Prime Consulting

SOE VAT Collection Adjusted? Here is How PRM BLG Proved Tax Remittances via NTPN Vouchers at the Tax Court

Tax Court Appeal Decision | PPN | Partially Granted

PUT-001771.16/2022/PP/M.XVIIIA Year 2025

Decision

June 29, 2026 • Taxindo Prime Consulting

Was Your VAT Corrected? Key Lessons from the Tax Court Decision Rejecting a Corporate Taxpayer’s Appeal

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

PUT-004243.102021PPM.IIIA Years 2021

Lawsuit Granted! Internal Tax Authority Formalities Cannot Obstruct Taxpayers' Constitutional Rights to File Objections

Decision

June 29, 2026 • Taxindo Prime Consulting

Lawsuit Granted! Internal Tax Authority Formalities Cannot Obstruct Taxpayers' Constitutional Rights to File Objections

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-005903.99/2024/PP/M.IIA Year 2024

Alert! Without Competent Evidence, Your Management Fees Could Be Deemed Constructive Dividends by Tax Authorities.

Decision

June 29, 2026 • Taxindo Prime Consulting

Alert! Without Competent Evidence, Your Management Fees Could Be Deemed Constructive Dividends by Tax Authorities.

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

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

Buy 2 Get 1" Promo Not Subject to Free Gift VAT: Lessons from the PT API Case

Decision

June 29, 2026 • Taxindo Prime Consulting

Buy 2 Get 1" Promo Not Subject to Free Gift VAT: Lessons from the PT API Case

Tax Court Appeal Decision | PPN | Fully Granted

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

Beware! Buying Sticker Labels Can Trigger Withholding Tax, Tax Court Rules

Decision

June 29, 2026 • Taxindo Prime Consulting

Beware! Buying Sticker Labels Can Trigger Withholding Tax, Tax Court Rules

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

PUT-003924.12/2022/PP/M.XIA Year 2024

Warning! Buying Sticker Labels and Using Courier Services Could Trigger Tax Corrections: Lessons from the PT PL Case

Decision

June 29, 2026 • Taxindo Prime Consulting

Warning! Buying Sticker Labels and Using Courier Services Could Trigger Tax Corrections: Lessons from the PT PL Case

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

PUT-003916.12/2022/PP/Μ.ΧΙΑ Year 2024

Lawsuit Won! Temporary Document Receipt Successfully Overturns DGT's Formal Rejection

Decision

June 29, 2026 • Taxindo Prime Consulting

Lawsuit Won! Temporary Document Receipt Successfully Overturns DGT's Formal Rejection

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-005906.99/2024/PP/M.IIA Year 2024

The Reversing Entry Trap: Why Canceled Management Fees Still Incur Offshore VAT?

Decision

June 29, 2026 • Taxindo Prime Consulting

The Reversing Entry Trap: Why Canceled Management Fees Still Incur Offshore VAT?

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

PUT-003398.16/2023/PP/M.XXB Year 2024

Tax-Free in Indonesia! How PT. IWS Won the Thailand Management Service Dispute via Tax Treaty

Decision

June 29, 2026 • Taxindo Prime Consulting

Tax-Free in Indonesia! How PT. IWS Won the Thailand Management Service Dispute via Tax Treaty

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

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

Remitting Taxes in the Following Year: A Strategic Defense to Overturn Billions of Rupiah in Income Tax Article 23 Assessments at the Tax Court

Decision

June 26, 2026 • Taxindo Prime Consulting

Remitting Taxes in the Following Year: A Strategic Defense to Overturn Billions of Rupiah in Income Tax Article 23 Assessments at the Tax Court

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

PUT-007098.122024PPM.XIVA Years 2025

Miscellaneous Expenses Rejected by the DGT: Crucial Lessons from a Partially Granted Tax Court Verdict

Decision

June 26, 2026 • Taxindo Prime Consulting

Miscellaneous Expenses Rejected by the DGT: Crucial Lessons from a Partially Granted Tax Court Verdict

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

PUT-005845.15/2023/PP/M.IB Years 2025

The Battle over Legitimate versus Fictitious Proof: Tax Court Ruling Partially Grants Appeal on Disallowed Input VAT

Decision

June 26, 2026 • Taxindo Prime Consulting

The Battle over Legitimate versus Fictitious Proof: Tax Court Ruling Partially Grants Appeal on Disallowed Input VAT

Tax Court Appeal Decision | PPN | Partially Granted

PUT-002823.16/2024/PP/M.VB Years 2025

The Risk of Reversing Management Fees: Why VAT on Foreign Services Remains Due Despite Transaction Cancellation

Decision

June 26, 2026 • Taxindo Prime Consulting

The Risk of Reversing Management Fees: Why VAT on Foreign Services Remains Due Despite Transaction Cancellation

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

PUT-003400.16/2023/PP/M.XXB Year 2024

Taxpayers Beware! Affiliate Commission Can Be Deemed a Disguised Dividend and Subject to a 15% WHT Article 26 Rate

Decision

June 26, 2026 • Taxindo Prime Consulting

Taxpayers Beware! Affiliate Commission Can Be Deemed a Disguised Dividend and Subject to a 15% WHT Article 26 Rate

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

PUT-004447.132022PPM.IIA Years 2025

Lawsuit Won! Judges Confirm "Education Statement Letter" Is Not a Valid Requirement for Tax Objections

Decision

June 26, 2026 • Taxindo Prime Consulting

Lawsuit Won! Judges Confirm "Education Statement Letter" Is Not a Valid Requirement for Tax Objections

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-005904.99/2024/PP/M.IIA Year 2024

Managing VAT Correction Risks on Distributor Promotion Claims: Lessons from the PT API Case

Decision

June 26, 2026 • Taxindo Prime Consulting

Managing VAT Correction Risks on Distributor Promotion Claims: Lessons from the PT API Case

Tax Court Appeal Decision | PPN | Fully Granted

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

Managing VAT Correction on Free-of-Charge Deliveries: Is the 'Buy 2 Get 1' Program Always Subject to VAT?

Decision

June 26, 2026 • Taxindo Prime Consulting

Managing VAT Correction on Free-of-Charge Deliveries: Is the 'Buy 2 Get 1' Program Always Subject to VAT?

Tax Court Appeal Decision | PPN | Fully Granted

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

Taxpayer Triumphs Over the DGT's Revenue Assessment: Why VAT and Income Tax Discrepancies Do Not Automatically Equal Taxable Income

Decision

June 26, 2026 • Taxindo Prime Consulting

Taxpayer Triumphs Over the DGT's Revenue Assessment: Why VAT and Income Tax Discrepancies Do Not Automatically Equal Taxable Income

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

PUT-004261.152021PPM.IIIA Years 2021

Taxpayer Triumphs Over Income Tax Article 26 Adjustments: Key Strategies to Successfully Leverage Tax Treaties for Offshore Services

Decision

June 26, 2026 • Taxindo Prime Consulting

Taxpayer Triumphs Over Income Tax Article 26 Adjustments: Key Strategies to Successfully Leverage Tax Treaties for Offshore Services

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

PUT-004254.132021PPM.IIIA Years 2021

PT KZ Successfully Overturns Billions in VAT Corrections Caused by Inventory Data Extraction Errors

Decision

June 25, 2026 • Taxindo Prime Consulting

PT KZ Successfully Overturns Billions in VAT Corrections Caused by Inventory Data Extraction Errors

Tax Court Appeal Decision | PPN | Fully Granted

PUT-000638.16/2025/PP/M.VIIIB for 2025

Royalty or Dividend? Why the Tax Court Partially Canceled PT MI's Tax Correction

Decision

June 25, 2026 • Taxindo Prime Consulting

Royalty or Dividend? Why the Tax Court Partially Canceled PT MI's Tax Correction

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

PUT-005300.13/2024/PP/M.XIB for 2025

Not All Marketing Expenses and Listing Fees are Subject to WHT Article 23!

Decision

June 25, 2026 • Taxindo Prime Consulting

Not All Marketing Expenses and Listing Fees are Subject to WHT Article 23!

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

PUT-005210.12/2024/PP/M.IVA for 2025

Managing Article 23 Tax Corrections: When Do Machine Modification Costs Qualify as Fixed Assets?

Decision

June 25, 2026 • Taxindo Prime Consulting

Managing Article 23 Tax Corrections: When Do Machine Modification Costs Qualify as Fixed Assets?

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

PUT-005422.12/2024/PP/M.XIA for 2025

The Taxpayer Already Paid the Royalty VAT, So Why Is There Still an Underpayment? Crucial Lessons from a Tax Court Ruling

Decision

June 25, 2026 • Taxindo Prime Consulting

The Taxpayer Already Paid the Royalty VAT, So Why Is There Still an Underpayment? Crucial Lessons from a Tax Court Ruling

Tax Court Appeal Decision | PPN | Partially Granted

PUT-011200.162019PPM.IIIA Years 2022.

Watch Out! The Income Tax Article 23 Trap on Technical/Management Services That Completely Alters Your Tax Assessment Letter

Decision

June 25, 2026 • Taxindo Prime Consulting

Watch Out! The Income Tax Article 23 Trap on Technical/Management Services That Completely Alters Your Tax Assessment Letter

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

PUT-011994.122019PPM.IIIA Years 2022

Taxing the Non-Existent: How PT JPSI Successfully Challenged Imputed Interest Claims at the Tax Court

Decision

June 25, 2026 • Taxindo Prime Consulting

Taxing the Non-Existent: How PT JPSI Successfully Challenged Imputed Interest Claims at the Tax Court

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

PUT-005411.12/2024/PP/M.XIA for 2025

Strategies for Facing Deemed Interest Corrections: Lessons from PT JPSI’s Absolute Victory at the Tax Court

Decision

June 25, 2026 • Taxindo Prime Consulting

Strategies for Facing Deemed Interest Corrections: Lessons from PT JPSI’s Absolute Victory at the Tax Court

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

PUT-005410.15/2024/PP/M.XIA for 2025

Equalization Gaps Don't Always Mean Underpaid Taxes! How PT JPSI Successfully Defeated Billions in VAT Corrections

Decision

June 25, 2026 • Taxindo Prime Consulting

Equalization Gaps Don't Always Mean Underpaid Taxes! How PT JPSI Successfully Defeated Billions in VAT Corrections

Tax Court Appeal Decision | PPN | Fully Granted

PUT-005409.16/2024/PP/M.XIA for 2025

PO and PIB Evidence Defeat DGT's Internal Data: The Key to PT SIS’s Transfer Pricing Dispute Victory

Decision

June 25, 2026 • Taxindo Prime Consulting

PO and PIB Evidence Defeat DGT's Internal Data: The Key to PT SIS’s Transfer Pricing Dispute Victory

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

PUT-005372.15/2024/PP/M.XIVA for 2025

Defeated by System Data, Victorious by Substance: Taxpayer Strategies to Avoid VAT Assessments Caused by Counterparty Negligence

Decision

June 25, 2026 • Taxindo Prime Consulting

Defeated by System Data, Victorious by Substance: Taxpayer Strategies to Avoid VAT Assessments Caused by Counterparty Negligence

Tax Court Appeal Decision | PPN | Fully Granted

PUT-003604.16/2024/PP/M.IB Years 2025

Victory in Income Tax Article 26 Lawsuit: Taxpayer Strategies to Overturn the DGT's Adjustments on the Tax Base and Treaty Benefit Issues

Decision

June 25, 2026 • Taxindo Prime Consulting

Victory in Income Tax Article 26 Lawsuit: Taxpayer Strategies to Overturn the DGT's Adjustments on the Tax Base and Treaty Benefit Issues

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

PUT-007392.132023PPM.XIB Years 2025

Winning a VAT Appeal: How Taxpayers Can Overturn Billions of Rupiah in Input Tax Adjustments? A Case Study of PT UCIT.

Decision

June 25, 2026 • Taxindo Prime Consulting

Winning a VAT Appeal: How Taxpayers Can Overturn Billions of Rupiah in Input Tax Adjustments? A Case Study of PT UCIT.

Tax Court Appeal Decision | PPN | Fully Granted

PUT-003601.16/2024/PP/M.IB Years 2025

The Deemed Dividend Trap: When Affiliate Royalties are Reclassified as Article 26 Tax Objects

Decision

June 25, 2026 • Taxindo Prime Consulting

The Deemed Dividend Trap: When Affiliate Royalties are Reclassified as Article 26 Tax Objects

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

PUT-005302.13/2024/PP/M.XIB for 2025

Withdrawing a Tax Appeal Mid-Trial: Understanding the Judicial Impact of 'Inadmissible' Rulings in VAT Disputes

Decision

June 24, 2026 • Taxindo Prime Consulting

Withdrawing a Tax Appeal Mid-Trial: Understanding the Judicial Impact of 'Inadmissible' Rulings in VAT Disputes

Tax Court Appeal Decision | PPN | Inadmissible

PUT-000185.16/2025/PP/M.XVIIA for 2025

Arguments of Paid VAT Rejected by Judges: The Story of PT HI and the Heavy Burden of Proof at the Tax Court

Decision

June 24, 2026 • Taxindo Prime Consulting

Arguments of Paid VAT Rejected by Judges: The Story of PT HI and the Heavy Burden of Proof at the Tax Court

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

PUT-011201.162019PPM.IIIA Years 2022

Weak Financial Segmentation as a Fatal Flaw in Transfer Pricing Disputes

Decision

June 24, 2026 • Taxindo Prime Consulting

Weak Financial Segmentation as a Fatal Flaw in Transfer Pricing Disputes

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

PUT-000184.15.2021/PP/M.XVIA for 2025

Winning at the Tax Court: How CJO’s Strategy Proved Masterlist VAT Facilities Remain Valid for National Strategic Projects

Decision

June 24, 2026 • Taxindo Prime Consulting

Winning at the Tax Court: How CJO’s Strategy Proved Masterlist VAT Facilities Remain Valid for National Strategic Projects

Tax Court Appeal Decision | PPN | Fully Granted

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

Multi-Million Dollar COGS Dispute Settled Peacefully: The Power of MAP in PT JP's Tax Litigation.

Decision

June 24, 2026 • Taxindo Prime Consulting

Multi-Million Dollar COGS Dispute Settled Peacefully: The Power of MAP in PT JP's Tax Litigation.

Tax Court Appeal Decision | Annual Corporate Income Tax | Revocation

PUT-000133.15/2023/PP/M.IB for 2025

SM Wins Lawsuit: DGT Cannot Delay Interest Rewards by Offsetting Disputed Tax Debts

Decision

June 24, 2026 • Taxindo Prime Consulting

SM Wins Lawsuit: DGT Cannot Delay Interest Rewards by Offsetting Disputed Tax Debts

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-003731.99/2024/PP/M.IVB Year 2024

Warning! Recording Management Fees in Financial Statements May Trigger Offshore VAT Liabilities

Decision

June 24, 2026 • Taxindo Prime Consulting

Warning! Recording Management Fees in Financial Statements May Trigger Offshore VAT Liabilities

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

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

Why Interest Expenses Remain Deductible Despite Having Deposits?

Decision

June 24, 2026 • Taxindo Prime Consulting

Why Interest Expenses Remain Deductible Despite Having Deposits?

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

PUT-000110.15/2021/PP/M.XA for 2025

Why Equalization Data Alone Fails in Tax Court: A Deep Dive into PT GETI’s VAT Dispute

Decision

June 24, 2026 • Taxindo Prime Consulting

Why Equalization Data Alone Fails in Tax Court: A Deep Dive into PT GETI’s VAT Dispute

Tax Court Appeal Decision | PPN | Fully Granted

PUT-000109.16/2021/PP/M.XVIA for 2025

Purchase of Goods or Printing Services? The Income Tax Article 23 Trap in Sticker Procurement

Decision

June 24, 2026 • Taxindo Prime Consulting

Purchase of Goods or Printing Services? The Income Tax Article 23 Trap in Sticker Procurement

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

PUT-003920.12/2022/PP/M.XIA Year 2024

Zero Tax Liability! PT IWS Wins Appeal Against Management Fee Corrections to Thailand via the Power of Form DGT-1 and Tax Treaty

Decision

June 24, 2026 • Taxindo Prime Consulting

Zero Tax Liability! PT IWS Wins Appeal Against Management Fee Corrections to Thailand via the Power of Form DGT-1 and Tax Treaty

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

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

Caught in VAT and CIT Equalization Gaps? Learn How PT GETI Partially Won the Dispute in Tax Court.

Decision

June 24, 2026 • Taxindo Prime Consulting

Caught in VAT and CIT Equalization Gaps? Learn How PT GETI Partially Won the Dispute in Tax Court.

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

PUT-000108.15/2021/PP/M.XVIA for 2025

PT LI’s IDR 9.4 Billion Interest Compensation Claim Rejected by Judge, Highlighting the Risks of the New Job Creation Law Rules.

Decision

June 24, 2026 • Taxindo Prime Consulting

PT LI’s IDR 9.4 Billion Interest Compensation Claim Rejected by Judge, Highlighting the Risks of the New Job Creation Law Rules.

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

PUT-00069.99/2025/PP/M.VB for 2025

Why Intra-Group Service Fees May Be Reclassified as Dividends Even During Financial Losses

Decision

June 24, 2026 • Taxindo Prime Consulting

Why Intra-Group Service Fees May Be Reclassified as Dividends Even During Financial Losses

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

PUT-000059.13/2023/PP/M.XA for 2025

Why Export Documents Outweigh Fiscal Reconciliation Data

Decision

June 24, 2026 • Taxindo Prime Consulting

Why Export Documents Outweigh Fiscal Reconciliation Data

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

PUT-011793.16/2022/PP/M.IIIB for 2025

Decision

June 24, 2026 • Taxindo Prime Consulting

Are Plasma Plantation Bailouts Subject to VAT? Insight from the SAP vs. Tax Office Landmark Decision!

Tax Court Appeal Decision | PPN | Fully Granted

PUT-008470.16/2024/PP/M.IB for 2025

Oil & Gas PE Successfully Overturns 20% BPT Rate Correction via Tax Treaty.

Decision

June 24, 2026 • Taxindo Prime Consulting

Oil & Gas PE Successfully Overturns 20% BPT Rate Correction via Tax Treaty.

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

PUT-007136.15/2024/PP/M.IIIA for 2025

Reviewing PT SII’s Major Victory in the Income Tax Article 21 Dispute at the Tax Court

Decision

June 24, 2026 • Taxindo Prime Consulting

Reviewing PT SII’s Major Victory in the Income Tax Article 21 Dispute at the Tax Court

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

PUT-006863.10/2024/PP/M.VIIIA for 2025

Navigating Transfer Pricing Adjustments: Key Takeaways from the PT JP Resale Price Method Dispute

Decision

June 24, 2026 • Taxindo Prime Consulting

Navigating Transfer Pricing Adjustments: Key Takeaways from the PT JP Resale Price Method Dispute

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

PUT-006726.15/2023/PP/M.IB for 2025

Counterparty Failed to Report VAT? PT KGP Wins Appeal Against Input Tax Correction Using Cash Flow Evidence

Decision

June 24, 2026 • Taxindo Prime Consulting

Counterparty Failed to Report VAT? PT KGP Wins Appeal Against Input Tax Correction Using Cash Flow Evidence

Tax Court Appeal Decision | PPN | Fully Granted

PUT-005920.16/2021/PP/M.IIB for 2025

Why Transfer Pricing Gaps are Treated as Dividends by the Tax Court

Decision

June 24, 2026 • Taxindo Prime Consulting

Why Transfer Pricing Gaps are Treated as Dividends by the Tax Court

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

PUT-004506.13/2024/PP/M.IB for 2025

Is Gas Allocation Right a Taxable Royalty? Measuring the Tax Authority's Power to Overlook Joint Operation Agreements.

Decision

June 24, 2026 • Taxindo Prime Consulting

Is Gas Allocation Right a Taxable Royalty? Measuring the Tax Authority's Power to Overlook Joint Operation Agreements.

Tax Court Appeal Decision | PPN | Fully Granted

PUT-003133.16/2023/PP/M.IIIB for 2025

Winning the Tax Dispute on Marketing Costs: Why Missing Tax IDs Won’t Kill Your Deduction

Decision

June 24, 2026 • Taxindo Prime Consulting

Winning the Tax Dispute on Marketing Costs: Why Missing Tax IDs Won’t Kill Your Deduction

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

PUT-003049.15/2023/PP/M.IB for 2025

How PT IAK Successfully Defended Input Tax Credits from Down Payment Refunds During the Pandemic

Decision

June 24, 2026 • Taxindo Prime Consulting

How PT IAK Successfully Defended Input Tax Credits from Down Payment Refunds During the Pandemic

Tax Court Appeal Decision | PPN | Fully Granted

PUT-002232.16/2024/PP/M.IB for 2025

Tax Invoices Issued at Year-End Can Become a Revenue Correction Trap.

Decision

June 24, 2026 • Taxindo Prime Consulting

Tax Invoices Issued at Year-End Can Become a Revenue Correction Trap.

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

PUT-000925.15/2020/PP/M.IIB for 2025

Accounting Accrues, Tax Corrects: Are Bonus Provision Reversal Entries Still Subject to Income Tax Article 21 Withholding?

Decision

June 24, 2026 • Taxindo Prime Consulting

Accounting Accrues, Tax Corrects: Are Bonus Provision Reversal Entries Still Subject to Income Tax Article 21 Withholding?

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

PUT-003616.10/2024/PP/M.IB Year 2025

How PT DBM Defeated 2% VAT Penalties Through the Strategic Use of Consolidated Tax Invoices

Decision

June 24, 2026 • Taxindo Prime Consulting

How PT DBM Defeated 2% VAT Penalties Through the Strategic Use of Consolidated Tax Invoices

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-003831.99/2021/PP/M.IIIA Year 2022

SM's Victory Against DGT: Strategies for Claiming Interest Compensation on Restitution Delays Due to Premature STP Offsetting

Decision

June 24, 2026 • Taxindo Prime Consulting

SM's Victory Against DGT: Strategies for Claiming Interest Compensation on Restitution Delays Due to Premature STP Offsetting

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-003734.99/2024/PP/M.IVB Year 2024

Gradual Payments, One Invoice? Winning a Lawsuit Against Tax Invoice Delay Penalties

Decision

June 24, 2026 • Taxindo Prime Consulting

Gradual Payments, One Invoice? Winning a Lawsuit Against Tax Invoice Delay Penalties

Tax Court Lawsuit Decision | KUP | Fully Granted

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

SM’s Legal Victory: Tax Court Rules That STP Under Appeal Cannot Be Used for Debt Compensation!

Decision

June 24, 2026 • Taxindo Prime Consulting

SM’s Legal Victory: Tax Court Rules That STP Under Appeal Cannot Be Used for Debt Compensation!

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-003730.99/2024/PP/M.IVB Year 2024

Victory in Tax Court: Why Foreign Management Fees Are Not Always Subject to Article 26 Withholding Tax?

Decision

June 24, 2026 • Taxindo Prime Consulting

Victory in Tax Court: Why Foreign Management Fees Are Not Always Subject to Article 26 Withholding Tax?

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

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

Tax Strategy or Taxable Object? Unraveling the Complexity of Distributor Promotion Claims in the PT API Case

Decision

June 24, 2026 • Taxindo Prime Consulting

Tax Strategy or Taxable Object? Unraveling the Complexity of Distributor Promotion Claims in the PT API Case

Tax Court Appeal Decision | PPN | Fully Granted

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

Total Victory! Tax Court Overturns Director General of Taxes Assessment, Reaffirming the Right to Claim Legitimate Input Tax Credits

Decision

June 24, 2026 • Taxindo Prime Consulting

Total Victory! Tax Court Overturns Director General of Taxes Assessment, Reaffirming the Right to Claim Legitimate Input Tax Credits

Tax Court Appeal Decision | PPN | Fully Granted

PUT-003610.162024PPM.IB Years 2025

Decision

June 23, 2026 • Taxindo Prime Consulting

Juridical Implications of Tax Court Decision Number PUT-012197.16/2023/PP/M.IIIA Year 2025: The Annulment of VAT Underpayment Assessment Based on the Respondent's Failure of Proof

Tax Court Appeal Decision | PPN | Fully Granted

PUT-012197.162023PPM.IIIA Year 2025

Taxpayer's Right to Loss Carryforward Remains Valid if DGT Misses the Audit Deadline

Decision

June 23, 2026 • Taxindo Prime Consulting

Taxpayer's Right to Loss Carryforward Remains Valid if DGT Misses the Audit Deadline

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

PUT-000270.15/2024/PP/M.IVB for 2025

Money Entering Your Bank Account Could Be Taxed as VAT If You Fail to Prove It’s Not Revenue

Decision

June 23, 2026 • Taxindo Prime Consulting

Money Entering Your Bank Account Could Be Taxed as VAT If You Fail to Prove It’s Not Revenue

Tax Court Appeal Decision | PPN | Partially Granted

PUT-000258.16/2024/PP/M.XIVA for 2025

Bank Cash Flow Discrepancies Can Trigger Revenue Corrections If Taxpayers Fail the Burden of Proof

Decision

June 23, 2026 • Taxindo Prime Consulting

Bank Cash Flow Discrepancies Can Trigger Revenue Corrections If Taxpayers Fail the Burden of Proof

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

PUT-000244.15/2024/PP/M.XIVA for 2025

Why CV BP's Lawsuit to Cancel the STP Failed at the Tax Court?

Decision

June 23, 2026 • Taxindo Prime Consulting

Why CV BP's Lawsuit to Cancel the STP Failed at the Tax Court?

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

PUT-000231.99/2025/PP/M.XXA for 2025

Input Tax Credit Remains Valid Despite Unilateral Invoice Replacement by the Seller.

Decision

June 23, 2026 • Taxindo Prime Consulting

Input Tax Credit Remains Valid Despite Unilateral Invoice Replacement by the Seller.

Tax Court Appeal Decision | PPN | Fully Granted

PUT-000212.16/2024/PP/M.IIIA for 2025

The Double Taxation Trap: Why Project Partnerships Without a JO Tax ID Face VAT Corrections

Decision

June 23, 2026 • Taxindo Prime Consulting

The Double Taxation Trap: Why Project Partnerships Without a JO Tax ID Face VAT Corrections

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

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

Consolidated Tax Invoice Strategy: How PT DBM Won Against Hundreds of Millions in Tax Penalties

Decision

June 23, 2026 • Taxindo Prime Consulting

Consolidated Tax Invoice Strategy: How PT DBM Won Against Hundreds of Millions in Tax Penalties

Tax Court Lawsuit Decision | KUP | Partially Granted

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

Beware of VAT Corrections on Foreign Management Fees: Why Reversing Entries and Provisions are Still Taxed by Judges?

Decision

June 23, 2026 • Taxindo Prime Consulting

Beware of VAT Corrections on Foreign Management Fees: Why Reversing Entries and Provisions are Still Taxed by Judges?

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

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

Drying Corn Doesn't Make You an Industry! How PT SPS Won the Article 22 Tax Dispute Against Million-Rupiah Tax Corrections

Decision

June 23, 2026 • Taxindo Prime Consulting

Drying Corn Doesn't Make You an Industry! How PT SPS Won the Article 22 Tax Dispute Against Million-Rupiah Tax Corrections

Tax Court Appeal Decision | Income Tax Article 22 (Non-Final) | Fully Granted

PUT-000211.11/2025/PP/M.XVIB for 2025

Trapped in Affiliated Interest and Staff Tips Adjustments: How PT TR Won the Tax Court Dispute?

Decision

June 23, 2026 • Taxindo Prime Consulting

Trapped in Affiliated Interest and Staff Tips Adjustments: How PT TR Won the Tax Court Dispute?

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

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

Strategy to Avoid Article 14 Paragraph (4) KUP Penalties: Lessons from the PT DBM Case

Decision

June 23, 2026 • Taxindo Prime Consulting

Strategy to Avoid Article 14 Paragraph (4) KUP Penalties: Lessons from the PT DBM Case

Tax Court Lawsuit Decision | KUP | Partially Granted

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

Strategies for Navigating VAT Corrections on Master List Facilities: Lessons from CJO’s Victory in the EPC Oil and Gas Dispute

Decision

June 23, 2026 • Taxindo Prime Consulting

Strategies for Navigating VAT Corrections on Master List Facilities: Lessons from CJO’s Victory in the EPC Oil and Gas Dispute

Tax Court Appeal Decision | PPN | Fully Granted

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

"Phantom" VAT Registration Without Field Surveys Leads to Cancellation of Billion-Rupiah Tax Assessments

Decision

June 23, 2026 • Taxindo Prime Consulting

"Phantom" VAT Registration Without Field Surveys Leads to Cancellation of Billion-Rupiah Tax Assessments

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-000194.99/2025/PP/M.IXA for 2025

Tax Authority Defeated! "Financial Loss" Reason Cannot Void Taxpayer's Rights to Accelerated Refund

Decision

June 23, 2026 • Taxindo Prime Consulting

Tax Authority Defeated! "Financial Loss" Reason Cannot Void Taxpayer's Rights to Accelerated Refund

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-000191.99/2025/PP/M.XIVA for 2025

VAT on Transportation Services: The Key to Input Tax Crediting Rests with the Taxpayer, Not the Authority

Decision

June 22, 2026 • Taxindo Prime Consulting

VAT on Transportation Services: The Key to Input Tax Crediting Rests with the Taxpayer, Not the Authority

Tax Court Appeal Decision | PPN | Fully Granted

PUT-012207.162023PPM.IIIA Year 2025

Avoiding Article 14 (4) GTL Sanctions: Understanding the Flexibility of Consolidated Tax Invoices

Decision

June 22, 2026 • Taxindo Prime Consulting

Avoiding Article 14 (4) GTL Sanctions: Understanding the Flexibility of Consolidated Tax Invoices

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-003832.99/2021/PP/M.IIIA Year 2022

SM's Interest Reward Victory: Challenging Premature Tax Compensation by the DGT

Decision

June 22, 2026 • Taxindo Prime Consulting

SM's Interest Reward Victory: Challenging Premature Tax Compensation by the DGT

Tax Court Lawsuit Decision | PPN | Fully Granted

PUT-003732.99/2024/PP/M.IVB Year 2024

Crushing Defeat in the Tax Court: DJP Fails to Cancel Input Tax Crediting for Logistics Services Worth Hundreds of Millions of Rupiah!

Decision

June 22, 2026 • Taxindo Prime Consulting

Crushing Defeat in the Tax Court: DJP Fails to Cancel Input Tax Crediting for Logistics Services Worth Hundreds of Millions of Rupiah!

Tax Court Appeal Decision | PPN | Fully Granted

PUT-012203.162023PPM.IIIA Year 2025

Why the Median is Not Absolute in Transfer Pricing Adjustments?

Decision

June 22, 2026 • Taxindo Prime Consulting

Why the Median is Not Absolute in Transfer Pricing Adjustments?

Tax Court Appeal Decision | PPN | Partially Granted

PUT-000490.16/2024/PP/M.IIIA for 2025

Warning! Without a Separate Tax ID, Joint Operation Profit Sharing May Be Deemed Taxable Subcontractor Revenue

Decision

June 22, 2026 • Taxindo Prime Consulting

Warning! Without a Separate Tax ID, Joint Operation Profit Sharing May Be Deemed Taxable Subcontractor Revenue

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

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

Juridical Implications of Secondary Adjustment Without Cash Flow Evidence: Analysis of Income Tax Article 26 Dispute of PT YMMI

Decision

June 22, 2026 • Taxindo Prime Consulting

Juridical Implications of Secondary Adjustment Without Cash Flow Evidence: Analysis of Income Tax Article 26 Dispute of PT YMMI

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

PUT-000480.13/2024/PP/M.IIIA Tahun 2025

Appeal Won! How CJO Successfully Proven Masterlist Facility Rights in National Strategic Projects

Decision

June 22, 2026 • Taxindo Prime Consulting

Appeal Won! How CJO Successfully Proven Masterlist Facility Rights in National Strategic Projects

Tax Court Appeal Decision | PPN | Fully Granted

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

Overseas Travel Costs Corrected by DGT? See How PT HIM Proved Its Business Connection in Tax Court.

Decision

June 22, 2026 • Taxindo Prime Consulting

Overseas Travel Costs Corrected by DGT? See How PT HIM Proved Its Business Connection in Tax Court.

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

PUT-000478.15/2023/PP/M.XA for 2025

How PT YMMI Defeated a Million-Dollar Transfer Pricing Adjustment.

Decision

June 22, 2026 • Taxindo Prime Consulting

How PT YMMI Defeated a Million-Dollar Transfer Pricing Adjustment.

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

PUT-000472.15/2024/PP/M.IIIA for 2025

Accrual Expense Disputes: Why General Ledger Entries Do Not Automatically Trigger Article 23 Income Tax

Decision

June 22, 2026 • Taxindo Prime Consulting

Accrual Expense Disputes: Why General Ledger Entries Do Not Automatically Trigger Article 23 Income Tax

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

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

Mining Surface Water Tax Dispute: Can Governor's Tariff Determinations Be Overturned? Lessons from the PT AI Case

Decision

June 22, 2026 • Taxindo Prime Consulting

Mining Surface Water Tax Dispute: Can Governor's Tariff Determinations Be Overturned? Lessons from the PT AI Case

Tax Court Appeal Decision | Local Tax | Partially Granted

PUT-000465.06/2025/PP/M.XVA for 2025

Beware! Recording Accrued Foreign Management Fees Can Trigger VAT Underpayment Even Without Invoices

Decision

June 22, 2026 • Taxindo Prime Consulting

Beware! Recording Accrued Foreign Management Fees Can Trigger VAT Underpayment Even Without Invoices

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

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

Why the DGT's Accounts Receivable Equalization Failed to Overturn the Taxpayer's Bookkeeping?

Decision

June 22, 2026 • Taxindo Prime Consulting

Why the DGT's Accounts Receivable Equalization Failed to Overturn the Taxpayer's Bookkeeping?

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

PUT-000451.15/2024/PP/M.XVIB for 2025

Winning the Interest Compensation Lawsuit: Testing the Validity of Non-Inkracht Tax Debt Offsetting

Decision

June 22, 2026 • Taxindo Prime Consulting

Winning the Interest Compensation Lawsuit: Testing the Validity of Non-Inkracht Tax Debt Offsetting

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-003733.99/2024/PP/M.IVB Year 2024

The SM Interest Compensation Dispute: Why the Court Voided DGT's Unilateral Compensation on Non-Inkrah Tax Debts?

Decision

June 22, 2026 • Taxindo Prime Consulting

The SM Interest Compensation Dispute: Why the Court Voided DGT's Unilateral Compensation on Non-Inkrah Tax Debts?

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-003729.99/2024/PP/M.IVB Year 2024

Why the Tax Authority's Cash Flow Test Failed to Uphold the VAT Assessment?

Decision

June 22, 2026 • Taxindo Prime Consulting

Why the Tax Authority's Cash Flow Test Failed to Uphold the VAT Assessment?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-000450.16/2024/PP/M.XVIB for 2025

Paid DP but Issued Consolidated Invoice at Month-End? Tax Court Annuls Penalties for PT DBM!

Decision

June 22, 2026 • Taxindo Prime Consulting

Paid DP but Issued Consolidated Invoice at Month-End? Tax Court Annuls Penalties for PT DBM!

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-003829.99/2021/PP/M.IIIA Year 2022

VAT Dispute Alert! Claiming Joint Operation Status Without a TIN Could Lead to Massive VAT Corrections

Decision

June 22, 2026 • Taxindo Prime Consulting

VAT Dispute Alert! Claiming Joint Operation Status Without a TIN Could Lead to Massive VAT Corrections

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

PUT-003784.16/2019/PP/M.IIA Year 2020

Failure to Upload Appeal Letter via e-Tax Court Leads to PT KNIP's Legal Defeat

Decision

June 22, 2026 • Taxindo Prime Consulting

Failure to Upload Appeal Letter via e-Tax Court Leads to PT KNIP's Legal Defeat

Tax Court Appeal Decision | Import Duty | Inadmissible

PUT-000441.19/2025/PP/M.XIXA for 2025

Accounting Profit is Not Cash Dividends: Why the Court Overturned PT PNR’s Expense Correction?

Decision

June 22, 2026 • Taxindo Prime Consulting

Accounting Profit is Not Cash Dividends: Why the Court Overturned PT PNR’s Expense Correction?

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

PUT-000395.15/2025/PP/M.VB for 2025

SM’s Victory in Tax Court: Why Offsetting Tax Debts Under Appeal Triggers the State's Obligation to Pay Interest Rewards?

Decision

June 22, 2026 • Taxindo Prime Consulting

SM’s Victory in Tax Court: Why Offsetting Tax Debts Under Appeal Triggers the State's Obligation to Pay Interest Rewards?

Tax Court Lawsuit Decision | KUP | Fully Granted

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

Decision

June 22, 2026 • Taxindo Prime Consulting

Crushing Defeat in the Tax Court: DJP Fails to Cancel Input Tax Crediting for Logistics Services Worth Hundreds of Millions of Rupiah!

Tax Court Appeal Decision | PPN | Fully Granted

PUT-012201.162023PPM.IIIA Year 2025

Administrative Efficiency Strategy: Consolidated Tax Invoices Remain Valid for Single-Unit Transactions

Decision

June 22, 2026 • Taxindo Prime Consulting

Administrative Efficiency Strategy: Consolidated Tax Invoices Remain Valid for Single-Unit Transactions

Tax Court Lawsuit Decision | KUP | Partially Granted

PUT-003830.99/2021/PP/M.IIIA Year 2022

Equalization is Not Final Proof: Why the Judge Cancelled PT GE Technology Indonesia's VAT Correction?

Decision

June 22, 2026 • Taxindo Prime Consulting

Equalization is Not Final Proof: Why the Judge Cancelled PT GE Technology Indonesia's VAT Correction?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-000386.16/2021/PP/M.XVIA for 2025

Won at the Supreme Court but Still Billed Millions of Dollars? Judges Overturn Arbitrary Tax Authority Actions!

Decision

June 22, 2026 • Taxindo Prime Consulting

Won at the Supreme Court but Still Billed Millions of Dollars? Judges Overturn Arbitrary Tax Authority Actions!

Tax Court Lawsuit Decision | To Amend

PUT-000377.99/2025/PP/M.XVA for 2025

Formal Compliance Failure Leads to the Dismissal of PT PS's Import Duty Dispute

Decision

June 22, 2026 • Taxindo Prime Consulting

Formal Compliance Failure Leads to the Dismissal of PT PS's Import Duty Dispute

Tax Court Appeal Decision | Duty Rate | Inadmissible

PUT-000372.19/2025/PP/M.VIIB for 2025

PT BI Secures Right to Interest Compensation Despite Ex-Officio Sanction Waiver

Decision

June 22, 2026 • Taxindo Prime Consulting

PT BI Secures Right to Interest Compensation Despite Ex-Officio Sanction Waiver

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-000370.99/2025/PP/M.VIA for 2025

Be Careful! Not All Intra-Group Fund Flows are Income: Lessons from PT DAW’s Absolute Victory in the Tax Court

Decision

June 22, 2026 • Taxindo Prime Consulting

Be Careful! Not All Intra-Group Fund Flows are Income: Lessons from PT DAW’s Absolute Victory in the Tax Court

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

PUT-000350.15/2024/PP/M.IVB for 2025

PT TI’s Strategy to Overturn DGT’s Automatic Equalization Corrections

Decision

June 22, 2026 • Taxindo Prime Consulting

PT TI’s Strategy to Overturn DGT’s Automatic Equalization Corrections

Tax Court Appeal Decision | PPN | Partially Granted

PUT-000344.16/2022/PP/M.VIA for 2025

Overturning "All-in-One" Tax Corrections Through Material and Formal Evidence

Decision

June 22, 2026 • Taxindo Prime Consulting

Overturning "All-in-One" Tax Corrections Through Material and Formal Evidence

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

PUT-000337.12/2024/PP/M.XIVA for 2025

Why the Court Voided Annual Accumulated Corrections Focused in December?

Decision

June 22, 2026 • Taxindo Prime Consulting

Why the Court Voided Annual Accumulated Corrections Focused in December?

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

PUT-000334.25/2024/PP/M.XIVA for 2025

PT CSE Proves DGT’s Affiliated Interest Assumptions Lack Legal Basis

Decision

June 22, 2026 • Taxindo Prime Consulting

PT CSE Proves DGT’s Affiliated Interest Assumptions Lack Legal Basis

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

PUT-000279.13/2025/PP/M.IXB for 2025

Interest-Free Shareholder Loans Under Scrutiny? Why the Tax Court Overturned the Assessment!

Decision

June 22, 2026 • Taxindo Prime Consulting

Interest-Free Shareholder Loans Under Scrutiny? Why the Tax Court Overturned the Assessment!

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

PUT-000276.12/2025/PP/M.IXB for 2025

Bank Statement Risks: How Non-Taxable Cash Flows Can Trigger VAT Liabilities

Decision

June 19, 2026 • Taxindo Prime Consulting

Bank Statement Risks: How Non-Taxable Cash Flows Can Trigger VAT Liabilities

Tax Court Appeal Decision | PPN | Partially Granted

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

Premium Refund is Not Reinsurance Commission, Tax Court Overturns VAT Correction for PT AJSL

Decision

June 19, 2026 • Taxindo Prime Consulting

Premium Refund is Not Reinsurance Commission, Tax Court Overturns VAT Correction for PT AJSL

Tax Court Appeal Decision | PPN | Fully Granted

PUT-006479.16/2024/PP/M.XIIIA for 2025

Taxpayer Victory! Seller's Administrative Errors Cannot Block Your Input Tax Credits

Decision

June 19, 2026 • Taxindo Prime Consulting

Taxpayer Victory! Seller's Administrative Errors Cannot Block Your Input Tax Credits

Tax Court Appeal Decision | PPN | Fully Granted

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

Decision

June 19, 2026 • Taxindo Prime Consulting

Tax Authority Defeat: Why Article 16 KUP Cannot Be Used Arbitrarily to Revoke Favorable Tax Decisions?

Tax Court Lawsuit Decision | Income Tax Article 25 Fully Granted

PUT-005896.99/2024/PP/M.XVIA for 2025

Trapped by e-Invoice Anomalies: How PT LVI Won a VAT Dispute Against the Tax Office's Pro Rata Correction?

Decision

June 19, 2026 • Taxindo Prime Consulting

Trapped by e-Invoice Anomalies: How PT LVI Won a VAT Dispute Against the Tax Office's Pro Rata Correction?

Tax Court Appeal Decision | PPN | Fully Granted

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

Tax vs. Business Reality: Why Reinsurance Premium Refunds Are Not Subject to VAT?

Decision

June 19, 2026 • Taxindo Prime Consulting

Tax vs. Business Reality: Why Reinsurance Premium Refunds Are Not Subject to VAT?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-005649.16/2024/PP/M.XIIIA for 2025

Handling Foreign Reimbursement Corrections: Lessons from PT MPFI’s Shipping Expense Case

Decision

June 19, 2026 • Taxindo Prime Consulting

Handling Foreign Reimbursement Corrections: Lessons from PT MPFI’s Shipping Expense Case

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

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

VAT Litigation Strategy: Buyers Are Not Liable for Vendor Administrative Errors in Tax Invoice Serial Numbers

Decision

June 19, 2026 • Taxindo Prime Consulting

VAT Litigation Strategy: Buyers Are Not Liable for Vendor Administrative Errors in Tax Invoice Serial Numbers

Tax Court Appeal Decision | PPN | Fully Granted

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

Winning Appeal Strategies: Annulling Dividend Corrections Through Formal Proof and Absence of Ownership Ties

Decision

June 19, 2026 • Taxindo Prime Consulting

Winning Appeal Strategies: Annulling Dividend Corrections Through Formal Proof and Absence of Ownership Ties

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

PUT-005443.12/2024/PP/M.XVA for 2025

System Error vs. Tax Liability: Unraveling VAT Reimbursement Disputes Due to DGT Technical Glitches

Decision

June 19, 2026 • Taxindo Prime Consulting

System Error vs. Tax Liability: Unraveling VAT Reimbursement Disputes Due to DGT Technical Glitches

Tax Court Appeal Decision | PPN | Fully Granted

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

Scrapped Assets Could Be Seen as Sales by Tax Authorities: Lessons from the PT NSBI Case.

Decision

June 19, 2026 • Taxindo Prime Consulting

Scrapped Assets Could Be Seen as Sales by Tax Authorities: Lessons from the PT NSBI Case.

Tax Court Appeal Decision | PPN | Fully Granted

PUT-009953.16/2022/PP/M.IIB for 2025

Audited Financials for the Win: How PT JJN Successfully Challenged a Multi-Billion COGS Correction

Decision

June 19, 2026 • Taxindo Prime Consulting

Audited Financials for the Win: How PT JJN Successfully Challenged a Multi-Billion COGS Correction

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

PUT-000683.15/2024/PP/M.IIIA for 2025

Distributor Marketing Support Is Not a VAT Object: Why the Tax Court Overturned the Correction on Free Goods Claims?

Decision

June 19, 2026 • Taxindo Prime Consulting

Distributor Marketing Support Is Not a VAT Object: Why the Tax Court Overturned the Correction on Free Goods Claims?

Tax Court Appeal Decision | PPN | Fully Granted

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

PT WNS Successfully Overturns VAT Assessment on "Fictitious Services" for Promotion and Sales Returns

Decision

June 19, 2026 • Taxindo Prime Consulting

PT WNS Successfully Overturns VAT Assessment on "Fictitious Services" for Promotion and Sales Returns

Tax Court Appeal Decision | PPN | Fully Granted

PUT-000679.16/2024/PP/M.XIB for 2025

National Strategic Project Tax Dispute: Why Masterlist Facilities Remain Immune to VAT Corrections?

Decision

June 19, 2026 • Taxindo Prime Consulting

National Strategic Project Tax Dispute: Why Masterlist Facilities Remain Immune to VAT Corrections?

Tax Court Appeal Decision | PPN | Fully Granted

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

Navigating VAT Corrections: Why Oil & Gas Masterlist Facilities Remain Valid Even Without Code 03 Tax Invoices?

Decision

June 19, 2026 • Taxindo Prime Consulting

Navigating VAT Corrections: Why Oil & Gas Masterlist Facilities Remain Valid Even Without Code 03 Tax Invoices?

Tax Court Appeal Decision | PPN | Fully Granted

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

Accrued Expenses Do Not Mean Tax is Due! PT TR's Victory Against Article 23 Income Tax Equalization Correction

Decision

June 19, 2026 • Taxindo Prime Consulting

Accrued Expenses Do Not Mean Tax is Due! PT TR's Victory Against Article 23 Income Tax Equalization Correction

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

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

Why Distributor Promotion Costs Aren’t Always the Principal’s Burden?

Decision

June 19, 2026 • Taxindo Prime Consulting

Why Distributor Promotion Costs Aren’t Always the Principal’s Burden?

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

PUT-000677.15/2024/PP/M.XIB for 2025

Reward or Service? Testing the Boundaries of VAT Objects in Distributor Schemes: The Case of PT WP.

Decision

June 19, 2026 • Taxindo Prime Consulting

Reward or Service? Testing the Boundaries of VAT Objects in Distributor Schemes: The Case of PT WP.

Tax Court Appeal Decision | PPN | Fully Granted

PUT-000639.16/2024/PP/M.XIVA for 2025

Accrual Does Not Mean Taxable! Crucial Lessons from PT TR’s Victory in the Tax Court

Decision

June 19, 2026 • Taxindo Prime Consulting

Accrual Does Not Mean Taxable! Crucial Lessons from PT TR’s Victory in the Tax Court

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

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

CJO’s Decisive Victory: Why Oil & Gas Project Masterlist Facilities Are Not Subject to VAT Collection?

Decision

June 19, 2026 • Taxindo Prime Consulting

CJO’s Decisive Victory: Why Oil & Gas Project Masterlist Facilities Are Not Subject to VAT Collection?

Tax Court Appeal Decision | PPN | Fully Granted

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

Wrong Billing Code Leads to Lawsuit: Why Did the Tax Court Side with a Taxpayer Who Made an Administrative Mistake?

Decision

June 19, 2026 • Taxindo Prime Consulting

Wrong Billing Code Leads to Lawsuit: Why Did the Tax Court Side with a Taxpayer Who Made an Administrative Mistake?

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-000637.99/2025/PP/M.VB for 2025

Billing Code Errors Leading to Tax Disputes: Why Was PT WHC's Lawsuit Rejected by the Tax Court?

Decision

June 19, 2026 • Taxindo Prime Consulting

Billing Code Errors Leading to Tax Disputes: Why Was PT WHC's Lawsuit Rejected by the Tax Court?

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

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

Strategies for Facing Input Tax Corrections: Testing the Strength of Cash Flow Evidence and Port Documents

Decision

June 19, 2026 • Taxindo Prime Consulting

Strategies for Facing Input Tax Corrections: Testing the Strength of Cash Flow Evidence and Port Documents

Tax Court Appeal Decision | PPN | Partially Granted

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

Taxpayer Wins! Marketing Promotion Claims to Distributors Are Not Subject to VAT on Free-of-Charge Delivery

Decision

June 19, 2026 • Taxindo Prime Consulting

Taxpayer Wins! Marketing Promotion Claims to Distributors Are Not Subject to VAT on Free-of-Charge Delivery

Tax Court Appeal Decision | PPN | Fully Granted

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

Avoiding Article 14 (4) KUP Penalties: Leveraging Administrative Flexibility in Consolidated Tax Invoices

Decision

June 19, 2026 • Taxindo Prime Consulting

Avoiding Article 14 (4) KUP Penalties: Leveraging Administrative Flexibility in Consolidated Tax Invoices

Tax Court Lawsuit Decision | KUP | Fully Granted

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

Winning the Lawsuit: Successfully Overturns DJP's Unilateral Compensation and Earns Interest Rewards

Decision

June 19, 2026 • Taxindo Prime Consulting

Winning the Lawsuit: Successfully Overturns DJP's Unilateral Compensation and Earns Interest Rewards

Tax Court Lawsuit Decision | KUP | Fully Granted

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

Reviewing PT WP's Partial Victory Against N's VAT Base Correction.

Decision

June 19, 2026 • Taxindo Prime Consulting

Reviewing PT WP's Partial Victory Against N's VAT Base Correction.

Tax Court Appeal Decision | PPN | Partially Granted

PUT-000637.16/2024/PP/M.XIVA for 2025

How Accrual Documentation Saved PT TI from VAT Corrections?

Decision

June 19, 2026 • Taxindo Prime Consulting

How Accrual Documentation Saved PT TI from VAT Corrections?

Tax Court Appeal Decision | PPN | Partially Granted

PUT-000636.16/2023/PP/M.VIA for 2025

Appeal Granted! CJO Proves Masterlist Imported Goods are Not Subject to Double VAT in EPC Projects

Decision

June 19, 2026 • Taxindo Prime Consulting

Appeal Granted! CJO Proves Masterlist Imported Goods are Not Subject to Double VAT in EPC Projects

Tax Court Appeal Decision | PPN | Fully Granted

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

Beware of JO Schemes Without NPWP: Risks of Re-characterization into Subcontractor Relationships in VAT Disputes

Decision

June 19, 2026 • Taxindo Prime Consulting

Beware of JO Schemes Without NPWP: Risks of Re-characterization into Subcontractor Relationships in VAT Disputes

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

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

How PT PMSS Overturned VAT Invoice Penalties Using Contractual Strength and Commissioning Reports

Decision

June 19, 2026 • Taxindo Prime Consulting

How PT PMSS Overturned VAT Invoice Penalties Using Contractual Strength and Commissioning Reports

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-000634.99/2025/PP/M.IXB for 2025

Consolidated Tax Invoice Strategy: How PT DSBM Won the VAT Penalty Lawsuit at the Tax Court

Decision

June 19, 2026 • Taxindo Prime Consulting

Consolidated Tax Invoice Strategy: How PT DSBM Won the VAT Penalty Lawsuit at the Tax Court

Tax Court Lawsuit Decision | KUP | Fully Granted

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

Why the VAT Correction on PT SJA's Related Party Coffee Sales Was Overturned?

Decision

June 19, 2026 • Taxindo Prime Consulting

Why the VAT Correction on PT SJA's Related Party Coffee Sales Was Overturned?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-000605.16/2024/PP/M.VA for 2025

Lawsuit Won! How PT IJFSM Challenged Unilateral Tax Offsetting to Secure Interest Rewards

Decision

June 19, 2026 • Taxindo Prime Consulting

Lawsuit Won! How PT IJFSM Challenged Unilateral Tax Offsetting to Secure Interest Rewards

Tax Court Lawsuit Decision | KUP | Fully Granted

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

How PT PP Proved Transaction Validity Despite Using a Third-Party Project Manager

Decision

June 19, 2026 • Taxindo Prime Consulting

How PT PP Proved Transaction Validity Despite Using a Third-Party Project Manager

Tax Court Appeal Decision | PPN | Fully Granted

PUT-000582.16/2024/PP/M.IIIA for 2025

Accrued Expenses Are Not Always Taxable? PT TR’s Victory Proves Accounting Entries Don't Trigger Immediate Withholding Tax

Decision

June 19, 2026 • Taxindo Prime Consulting

Accrued Expenses Are Not Always Taxable? PT TR’s Victory Proves Accounting Entries Don't Trigger Immediate Withholding Tax

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

PUT-001057.12/2020/PP/M.IIIA Year 2022

Escaping the 20% Tax Trap: The Priority of Domicile Substance Over Administrative CoD Constraints.

Decision

June 19, 2026 • Taxindo Prime Consulting

Escaping the 20% Tax Trap: The Priority of Domicile Substance Over Administrative CoD Constraints.

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

PUT-009954.13/2022/PP/M.IIB for 2025

Payments for Design Costs to Japanese Affiliates Still Disallowed Despite Drawing Flow Evidence, Here’s Why!

Decision

June 19, 2026 • Taxindo Prime Consulting

Payments for Design Costs to Japanese Affiliates Still Disallowed Despite Drawing Flow Evidence, Here’s Why!

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

PUT-000545.15/2022/PP/M.XA for 2025

Transfer Pricing Adjustments May Lead to Additional Dividend Tax (Secondary Adjustment)

Decision

June 19, 2026 • Taxindo Prime Consulting

Transfer Pricing Adjustments May Lead to Additional Dividend Tax (Secondary Adjustment)

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

PUT-000542.13/2021/PP/M.IA for 2025

P’s Victory in Interest Dispute: Why the Tax Office Cannot "Bundle" Annual Expenses into One Month?

Decision

June 19, 2026 • Taxindo Prime Consulting

P’s Victory in Interest Dispute: Why the Tax Office Cannot "Bundle" Annual Expenses into One Month?

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

PUT-000540.12/2024/PP/M.IIIA for 2025

Why Was PT JSSI's Export VAT Correction Overturned by Judges?

Decision

June 19, 2026 • Taxindo Prime Consulting

Why Was PT JSSI's Export VAT Correction Overturned by Judges?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-000516.16/2024/PP/M.XIIIB for 2025

Crushing Defeat Due to Weak Evidence: The Limits of Income Tax Article 23 Corrections Based on Income Statement Equalization

Decision

June 18, 2026 • Taxindo Prime Consulting

Crushing Defeat Due to Weak Evidence: The Limits of Income Tax Article 23 Corrections Based on Income Statement Equalization

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

PUT-014210.122022PPM.XIIA Year 2025

The Evidentiary Battle Over 3M Expenses: Taxpayer Defeats DJP in the Tax Court, IDR 1.2 Billion Corporate Income Tax Correction Partially Overturned

Decision

June 18, 2026 • Taxindo Prime Consulting

The Evidentiary Battle Over 3M Expenses: Taxpayer Defeats DJP in the Tax Court, IDR 1.2 Billion Corporate Income Tax Correction Partially Overturned

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

PUT-013974.152022PPM.IB Year 2025

Fair Verdict: Buyers Cannot Be Penalized for Seller's Tax Invoice Administrative Negligence

Decision

June 18, 2026 • Taxindo Prime Consulting

Fair Verdict: Buyers Cannot Be Penalized for Seller's Tax Invoice Administrative Negligence

Tax Court Appeal Decision | PPN | Fully Granted

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

Typo in the Verdict? Understanding the Correction Mechanism in the Indonesian Tax Court.

Decision

June 18, 2026 • Taxindo Prime Consulting

Typo in the Verdict? Understanding the Correction Mechanism in the Indonesian Tax Court.

Tax Court Lawsuit Decision | Annual Corporate Income Tax | To Amend

PUTP1-001453.15/2024/PP/M.IIIA for 2025

Why Royalties Remain Deductible Even for Distribution-Only Companies?

Decision

June 18, 2026 • Taxindo Prime Consulting

Why Royalties Remain Deductible Even for Distribution-Only Companies?

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

PUT-004565.15/2024/PP/M.XXA for 2025

Why Late Substance Trumps Formal Tax Documentation in Indonesia’s Tax Court

Decision

June 18, 2026 • Taxindo Prime Consulting

Why Late Substance Trumps Formal Tax Documentation in Indonesia’s Tax Court

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

PUT-006141.35/2020/PP/M.IIB for 2025

Oil and Gas VAT Disputes: Why Masterlist Facilities Are Not Part of the VAT Base for EPC Contractors?

Decision

June 18, 2026 • Taxindo Prime Consulting

Oil and Gas VAT Disputes: Why Masterlist Facilities Are Not Part of the VAT Base for EPC Contractors?

Tax Court Appeal Decision | PPN | Fully Granted

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

Is a Floating Rig Exempt from Construction Tax? Examining PT GTI’s Victory Against the DGT’s Final Income Tax Correction

Decision

June 18, 2026 • Taxindo Prime Consulting

Is a Floating Rig Exempt from Construction Tax? Examining PT GTI’s Victory Against the DGT’s Final Income Tax Correction

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

PUT-014688.25/2021/PP/M.VIIIA for 2025

Trapped in Equalization Differences: How PT EI Won a Multi-Billion Revenue Dispute?

Decision

June 18, 2026 • Taxindo Prime Consulting

Trapped in Equalization Differences: How PT EI Won a Multi-Billion Revenue Dispute?

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

PUT-014757.15.2020/PP/M.VIIIA for 2025

Why Employee Catering Expenses Are Not Subject to Article 21 Tax? Key Lessons from PT KI's Case.

Decision

June 18, 2026 • Taxindo Prime Consulting

Why Employee Catering Expenses Are Not Subject to Article 21 Tax? Key Lessons from PT KI's Case.

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

PUT-014879.10/2020/PP/M.XVIB for 2025

Why Cost Equalization Alone is Not Enough to Charge Taxpayers?

Decision

June 18, 2026 • Taxindo Prime Consulting

Why Cost Equalization Alone is Not Enough to Charge Taxpayers?

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

PUT-014880.12/2020/PP/M.XVIB for 2025

Tax Equalization Victory: PT KI Successfully Overturns DGT’s Double Counting Correction on Withholding Tax.

Decision

June 18, 2026 • Taxindo Prime Consulting

Tax Equalization Victory: PT KI Successfully Overturns DGT’s Double Counting Correction on Withholding Tax.

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

PUT-014881.13/2020/PP/M.XVIB for 2025

Tax Court Verdict: Why the Rental Amortization Equalization for PT KI Was Legally Annulled?

Decision

June 18, 2026 • Taxindo Prime Consulting

Tax Court Verdict: Why the Rental Amortization Equalization for PT KI Was Legally Annulled?

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

PUT-014882.25/2020/PP/M.XVIB for 2025

Negative Operating Profit Still Adjusted: Why PT KI's Production Capacity Adjustment Strategy Failed in Tax Court?

Decision

June 18, 2026 • Taxindo Prime Consulting

Negative Operating Profit Still Adjusted: Why PT KI's Production Capacity Adjustment Strategy Failed in Tax Court?

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

PUT-014884.15/2020/PP/M.XVIB for 2025

Trapped in Inventory Assumptions: Why the PT SB’s VAT Correction was Completely Overturned by Judges?

Decision

June 18, 2026 • Taxindo Prime Consulting

Trapped in Inventory Assumptions: Why the PT SB’s VAT Correction was Completely Overturned by Judges?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-015318.16/2020/PP/M.IVB for 2025

How PT ESA Successfully Proved the Validity of Affiliated Service Fees Against DGT Corrections

Decision

June 18, 2026 • Taxindo Prime Consulting

How PT ESA Successfully Proved the Validity of Affiliated Service Fees Against DGT Corrections

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

PUT-015625.15/2020/PP/M.XIB for 2025

A Landmark Victory at the Tax Court: How PT SB Debunked DGT's Fictitious Sales Estimates Through Accurate Inventory Reconciliation.

Decision

June 18, 2026 • Taxindo Prime Consulting

A Landmark Victory at the Tax Court: How PT SB Debunked DGT's Fictitious Sales Estimates Through Accurate Inventory Reconciliation.

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

PUT-015762.15/2020/PP/M.IVB for 2025

PT SB Overturns Billion-Rupiah Tax Correction Driven by Weak Indirect Audit Assumptions

Decision

June 18, 2026 • Taxindo Prime Consulting

PT SB Overturns Billion-Rupiah Tax Correction Driven by Weak Indirect Audit Assumptions

Tax Court Appeal Decision | PPN | Fully Granted

PUT-015763.16/2020/PP/M.IVB for 2025

Escaping the Constructive Dividend Trap: The Vital Role of Tax Amnesty Disclosure as Ultimate Evidence in Tax Court

Decision

June 18, 2026 • Taxindo Prime Consulting

Escaping the Constructive Dividend Trap: The Vital Role of Tax Amnesty Disclosure as Ultimate Evidence in Tax Court

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

PUT-015764.25/2020/PP/M.IVB for 2025

Winning Strategies for Transfer Pricing Appeals: Why Operating Expense Segmentation Became the Deciding Factor for PT KCI?

Decision

June 18, 2026 • Taxindo Prime Consulting

Winning Strategies for Transfer Pricing Appeals: Why Operating Expense Segmentation Became the Deciding Factor for PT KCI?

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

PUT-015804.15/2020/PP/M.VIA for 2025

Decision

June 18, 2026 • Taxindo Prime Consulting

A Partial Victory: Why Concrete Evidence is Crucial in Defending Transfer Pricing and Brand Royalty Corrections

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

PUT-016196.15/2020/PP/M.VIA for 2025

Thwarted by Comparability Evidence: Why PT SB’s Related Party Sales Price Was Corrected Despite Independent Benchmarks?

Decision

June 18, 2026 • Taxindo Prime Consulting

Thwarted by Comparability Evidence: Why PT SB’s Related Party Sales Price Was Corrected Despite Independent Benchmarks?

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

PUT-016254.16/2020/PP/M.IVB for 2025

Appeal Granted! Substantive Evidence Prevails Over CoD Administrative Delays in PT GETI’s Article 26 Tax Dispute

Decision

June 18, 2026 • Taxindo Prime Consulting

Appeal Granted! Substantive Evidence Prevails Over CoD Administrative Delays in PT GETI’s Article 26 Tax Dispute

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

PUT-016603.13/2020/PP/M.XVIA Tahun 2025

Calculation Blunder! How PT RLI Successfully Corrected Tax Figures in a Final Tax Court Verdict

Decision

June 18, 2026 • Taxindo Prime Consulting

Calculation Blunder! How PT RLI Successfully Corrected Tax Figures in a Final Tax Court Verdict

Tax Court Lawsuit Decision | KUP | To Amend

PUTP1-002488.15/2021/PP/M.XIIA for 2024

Decision

June 18, 2026 • Taxindo Prime Consulting

Typo in Tax Period Leads to Court: Analyzing the Fast-Track Procedure in the Sudirman Decision Correction.

Tax Court Lawsuit Decision | KUP | To Amend

PUTP1-007214.99/2024/PP/M.XIB for 2025

Can a One-Digit Typo Be Fatal? The Vital Role of Summary Procedures in Rectifying Tax Dispute Administration

Decision

June 18, 2026 • Taxindo Prime Consulting

Can a One-Digit Typo Be Fatal? The Vital Role of Summary Procedures in Rectifying Tax Dispute Administration

Tax Court Lawsuit Decision | Income Tax Article 4 Paragraph 2 (Final) | To Amend

PUTP1-000352.14/2024/PP/M.VIB for 2024

A Billion-Rupiah Typo? How the Speedy Trial Procedure Safeguards Taxpayer Restitution Rights.

Decision

June 18, 2026 • Taxindo Prime Consulting

A Billion-Rupiah Typo? How the Speedy Trial Procedure Safeguards Taxpayer Restitution Rights.

Tax Court Lawsuit Decision | Annual Corporate Income Tax | To Amend

PUTP1-000647.15/2023/PP/M.VIB for 2025

Clerical Error in Court: How PT CHS Secured Numerical Corrections at the Tax Court

Decision

June 18, 2026 • Taxindo Prime Consulting

Clerical Error in Court: How PT CHS Secured Numerical Corrections at the Tax Court

Tax Court Lawsuit Decision | PPN | To Amend

PUTP1-000935.16/2023/PP/M.XXA for 2025

Calculation Errors Found in Court Ruling! What is the Fate of PT AWC's Tax Legal Certainty?

Decision

June 18, 2026 • Taxindo Prime Consulting

Calculation Errors Found in Court Ruling! What is the Fate of PT AWC's Tax Legal Certainty?

Tax Court Lawsuit Decision | Annual Corporate Income Tax | To Amend

PUTP1-001390.15/2023/PP/M.XIVB for 2025

Winning a VAT Appeal: Protecting Input Tax Credit Rights Despite Unrecorded Invoices in Tax Authority Systems

Decision

June 18, 2026 • Taxindo Prime Consulting

Winning a VAT Appeal: Protecting Input Tax Credit Rights Despite Unrecorded Invoices in Tax Authority Systems

Tax Court Appeal Decision | PPN | Fully Granted

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

Victory at the Tax Court: CSTS Joint Operation Proves VAT Correction on Masterlist Goods is Groundless

Decision

June 18, 2026 • Taxindo Prime Consulting

Victory at the Tax Court: CSTS Joint Operation Proves VAT Correction on Masterlist Goods is Groundless

Tax Court Appeal Decision | PPN | Fully Granted

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

Decision

June 18, 2026 • Taxindo Prime Consulting

Trapped in Double Income Tax Article 23 Obligations: Tax Court Decision Cancels DJP's Correction on Non-Direct Supply Chain Transactions

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

PUT-004900.122021PPM.XVIIIA Tahun 2025

Winning the VAT Masterlist Dispute: CJO's Victory Against VAT Base Correction in a National Strategic Project

Decision

June 18, 2026 • Taxindo Prime Consulting

Winning the VAT Masterlist Dispute: CJO's Victory Against VAT Base Correction in a National Strategic Project

Tax Court Appeal Decision | PPN | Fully Granted

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

Appeal Won! CJO Successfully Overturns Multi-Billion VAT Correction Resulting from Misinterpreted Accounting Revenue Equalization by Tax Authorities

Decision

June 18, 2026 • Taxindo Prime Consulting

Appeal Won! CJO Successfully Overturns Multi-Billion VAT Correction Resulting from Misinterpreted Accounting Revenue Equalization by Tax Authorities

Tax Court Appeal Decision | PPN | Fully Granted

PUT-000982.16/2024/PP/M.XXA Year 2024

When Fire Destroys Your Tax Records: How PT TI Secured a VAT Victory Without Original BC 2.7 Documents

Decision

June 18, 2026 • Taxindo Prime Consulting

When Fire Destroys Your Tax Records: How PT TI Secured a VAT Victory Without Original BC 2.7 Documents

Tax Court Appeal Decision | PPN | Partially Granted

PUT-001775.16/2019/PP/M.IIIA Year 2020

National Strategic Project Wins in Tax Court: Why Masterlist Facilities Cannot Be Unilaterally Corrected?

Decision

June 18, 2026 • Taxindo Prime Consulting

National Strategic Project Wins in Tax Court: Why Masterlist Facilities Cannot Be Unilaterally Corrected?

Tax Court Appeal Decision | PPN | Fully Granted

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

Winning Input Tax Disputes: Evidence of Real Operational Costs in JO Projects

Decision

June 18, 2026 • Taxindo Prime Consulting

Winning Input Tax Disputes: Evidence of Real Operational Costs in JO Projects

Tax Court Appeal Decision | PPN | Fully Granted

PUT-000981.16/2024/PP/M.XXA Year 2024

Are Car Dealers Truly Retailers? Huge Tax Penalty Risks If Using Consolidated Invoices Incorrectly!

Decision

June 18, 2026 • Taxindo Prime Consulting

Are Car Dealers Truly Retailers? Huge Tax Penalty Risks If Using Consolidated Invoices Incorrectly!

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

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

Original Documents Burned? How PT TI Won a VAT Dispute Through Other Supporting Evidence

Decision

June 18, 2026 • Taxindo Prime Consulting

Original Documents Burned? How PT TI Won a VAT Dispute Through Other Supporting Evidence

Tax Court Appeal Decision | PPN | Partially Granted

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

Burned Original Documents Are No Barrier to Victory: How PT TI Won the Bonded Zone VAT Dispute

Decision

June 18, 2026 • Taxindo Prime Consulting

Burned Original Documents Are No Barrier to Victory: How PT TI Won the Bonded Zone VAT Dispute

Tax Court Appeal Decision | PPN | Fully Granted

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

VAT Appeal Win: Why Seller's Negligence Cannot Void Buyer's Right to Tax Credits?

Decision

June 18, 2026 • Taxindo Prime Consulting

VAT Appeal Win: Why Seller's Negligence Cannot Void Buyer's Right to Tax Credits?

Tax Court Appeal Decision | PPN | Fully Granted

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

Burned Original Documents No Barrier to Tax Facilities: Taxpayer's Decisive Victory in Court

Decision

June 18, 2026 • Taxindo Prime Consulting

Burned Original Documents No Barrier to Tax Facilities: Taxpayer's Decisive Victory in Court

Tax Court Appeal Decision | PPN | Partially Granted

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

Winning at the Tax Court: How PT NI Overturned a Multi-Billion Promotion Expense Correction Despite Incomplete Nominative Lists

Decision

June 18, 2026 • Taxindo Prime Consulting

Winning at the Tax Court: How PT NI Overturned a Multi-Billion Promotion Expense Correction Despite Incomplete Nominative Lists

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

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

Warning! Your Bank Mutations Could Be Taxed as Turnover: Lessons from the PT BYG Case

Decision

June 18, 2026 • Taxindo Prime Consulting

Warning! Your Bank Mutations Could Be Taxed as Turnover: Lessons from the PT BYG Case

Tax Court Appeal Decision | PPN | Partially Granted

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

Beware of Unproven Cash Deposits! Valuable Lessons from PT BYG's Tax Dispute on Bank Statement Cash Flow Tests

Decision

June 18, 2026 • Taxindo Prime Consulting

Beware of Unproven Cash Deposits! Valuable Lessons from PT BYG's Tax Dispute on Bank Statement Cash Flow Tests

Tax Court Appeal Decision | PPN | Partially Granted

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

Trapped in a Cash Flow Test: How Affiliated Loans and Project Guarantees Saved PT BYG from Tax Corrections?

Decision

June 18, 2026 • Taxindo Prime Consulting

Trapped in a Cash Flow Test: How Affiliated Loans and Project Guarantees Saved PT BYG from Tax Corrections?

Tax Court Appeal Decision | PPN | Partially Granted

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

Affiliate Service Fees Could Be Deemed Dividends and Subject to Article 26 Tax: Lessons from the PT CLI Case.

Decision

June 18, 2026 • Taxindo Prime Consulting

Affiliate Service Fees Could Be Deemed Dividends and Subject to Article 26 Tax: Lessons from the PT CLI Case.

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

PUT-007896.13/2024/PP/M.XIIIB for2025

Beware of Your Bank Statement! Crucial Lessons from AW's Partial Victory in the Tax Court

Decision

June 18, 2026 • Taxindo Prime Consulting

Beware of Your Bank Statement! Crucial Lessons from AW's Partial Victory in the Tax Court

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

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

A Typo in Court: How PT ELI and DGT Corrected Administrative Errors in the Tax Court

Decision

June 18, 2026 • Taxindo Prime Consulting

A Typo in Court: How PT ELI and DGT Corrected Administrative Errors in the Tax Court

Tax Court Appeal Decision | Income Tax Article 26 (Non-Final) | To Amend

PUTP1-012273.13/2020/PP/M.IIA for 2025

Tax Protection for Good Faith Buyers: Winning an Appeal Against Input Tax Correction Caused by Supplier Default

Decision

June 18, 2026 • Taxindo Prime Consulting

Tax Protection for Good Faith Buyers: Winning an Appeal Against Input Tax Correction Caused by Supplier Default

Tax Court Appeal Decision | PPN | Fully Granted

PUT-011371.16/2023/PP/M.XIIB for 2025

DGT Fails to Prove Deemed Dividends: Why the Tax Court Canceled PT JJCW's Article 26 Tax Correction?

Decision

June 18, 2026 • Taxindo Prime Consulting

DGT Fails to Prove Deemed Dividends: Why the Tax Court Canceled PT JJCW's Article 26 Tax Correction?

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

PUT-011357.13/2023/PP/M.XIIB for 2025

The Fatal Consequence of a Vendor's NSFP Error: Even a Buyer acting in Good Faith Loses IDR 168 Million in VAT Credit Rights

Decision

June 17, 2026 • Taxindo Prime Consulting

The Fatal Consequence of a Vendor's NSFP Error: Even a Buyer acting in Good Faith Loses IDR 168 Million in VAT Credit Rights

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

PUT-014301.162020PPM.IIIA Years 2021

Beware of Double Counting! How Hotel Clearing Accounts Become Tax Audit Targets.

Decision

June 17, 2026 • Taxindo Prime Consulting

Beware of Double Counting! How Hotel Clearing Accounts Become Tax Audit Targets.

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

PUT-003171.15/2022/PP/M.IIIB for 2025

PT JJCW Indonesia Overturns Hundreds of Millions in VAT Corrections via Cash and Goods Flow Proof

Decision

June 17, 2026 • Taxindo Prime Consulting

PT JJCW Indonesia Overturns Hundreds of Millions in VAT Corrections via Cash and Goods Flow Proof

Tax Court Appeal Decision | PPN | Fully Granted

PUT-011368.16/2023/PP/M.XIIB for 2025

Smart Strategies to Save 2020 Corporate Income Tax: Crucial Lessons from the Taxpayer's Partial Victory Over DJP Expense Corrections

Decision

June 17, 2026 • Taxindo Prime Consulting

Smart Strategies to Save 2020 Corporate Income Tax: Crucial Lessons from the Taxpayer's Partial Victory Over DJP Expense Corrections

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

PUT-006116.162023PPM.IIB Years 2025

Mismatched Figures? How PT SIP Successfully Secured a Judgment Amendment at the Tax Court

Decision

June 17, 2026 • Taxindo Prime Consulting

Mismatched Figures? How PT SIP Successfully Secured a Judgment Amendment at the Tax Court

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

PUTP1-001709.15/2024/PP/M.XVA for 2025

Lost the Income Tax Article 26 Dispute: Taxpayer Fails to Prove Absence of PE, Foreign Taxpayer Management Services Remain Subject to Withholding Tax

Decision

June 17, 2026 • Taxindo Prime Consulting

Lost the Income Tax Article 26 Dispute: Taxpayer Fails to Prove Absence of PE, Foreign Taxpayer Management Services Remain Subject to Withholding Tax

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

PUT-014273.13/2020/PP/M.IIIA Year 2021

CPO Transfer Pricing Dispute: Why Logistic Cost Adjustments Were Key to PT SDO’s Victory in Tax Court?

Decision

June 17, 2026 • Taxindo Prime Consulting

CPO Transfer Pricing Dispute: Why Logistic Cost Adjustments Were Key to PT SDO’s Victory in Tax Court?

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

PUT-005442.15/2024/PP/M.XVA for 2025

Taxing Dead Assets? PHE ONWJ Wins IDR 12 Billion Oil & Gas Tax Dispute Over Unilateral Building Value Adjustments

Decision

June 17, 2026 • Taxindo Prime Consulting

Taxing Dead Assets? PHE ONWJ Wins IDR 12 Billion Oil & Gas Tax Dispute Over Unilateral Building Value Adjustments

Tax Court Appeal Decision | PBB-P3 | Fully Granted

PUT-004069.18/2023/PP/M.XVA for 2025

Tax Appeal Victory! Substantive Tax Treaty Rights Are Not Nullified by DGT-1 Administrative Formalities

Decision

June 17, 2026 • Taxindo Prime Consulting

Tax Appeal Victory! Substantive Tax Treaty Rights Are Not Nullified by DGT-1 Administrative Formalities

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

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

Decision

June 17, 2026 • Taxindo Prime Consulting

VAT Paid but Still Charged? Lessons from PT KPI’s Success in Correcting a Tax Court Decision

Tax Court Appeal Decision | PPN | To Amend

PUTP1-010313.16/2022/PP/M.XVB for 2025

Strategies for Defending Royalty Corrections: Lessons from PT MPFI’s Total Victory in the Tax Court

Decision

June 17, 2026 • Taxindo Prime Consulting

Strategies for Defending Royalty Corrections: Lessons from PT MPFI’s Total Victory in the Tax Court

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

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

Decision

June 17, 2026 • Taxindo Prime Consulting

Typo in Your Tax Court Decision? How the Summary Procedure Ensures Your Ruling Stays Valid and Executable!

Tax Court Lawsuit Decision | KUP | To Amend

PUTP1-010510.13/2023/PP/M.XXA for 2025

One Digit Matters: How a Clerical Error Triggered a Tax Court Amendment Ruling

Decision

June 17, 2026 • Taxindo Prime Consulting

One Digit Matters: How a Clerical Error Triggered a Tax Court Amendment Ruling

Tax Court Lawsuit Decision | KUP | To Amend

PUTP1-010302.13/2023/PP/M.IIIA for 2025

Decision

June 17, 2026 • Taxindo Prime Consulting

Calculation Errors in a Tax Decision? How PT. BNP Successfully Secured VAT Base Adjustments via Summary Procedure

Tax Court Appeal Decision | PPN | To Amend

PUTP1-009768.16/2022/PP/M.XIIIA for 2025

Substance Prevails Over Form! Judges Overturn Tax Correction as International Treaty Rights Trump Administrative Errors

Decision

June 17, 2026 • Taxindo Prime Consulting

Substance Prevails Over Form! Judges Overturn Tax Correction as International Treaty Rights Trump Administrative Errors

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

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

Missing a Year Digit? How a Simple Clerical Error Triggered a Tax Court Correction for PT MSB

Decision

June 17, 2026 • Taxindo Prime Consulting

Missing a Year Digit? How a Simple Clerical Error Triggered a Tax Court Correction for PT MSB

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

PUTP1-008803.16/2023/PP/M.VB for 2025

Decision

June 17, 2026 • Taxindo Prime Consulting

Minor Figures, Major Impact: Why the Tax Office Requested a Formal Correction of PT PGL Tbk’s Tax Court Decision

Tax Court Appeal Decision | PPN | To Amend

PUTP1-008576.16/2022/PP/M.XIB for 2024

Buyers Are Not "Tax Police": Why Vendor’s Administrative Errors Should Not Void Your Input Tax Rights

Decision

June 17, 2026 • Taxindo Prime Consulting

Buyers Are Not "Tax Police": Why Vendor’s Administrative Errors Should Not Void Your Input Tax Rights

Tax Court Appeal Decision | PPN | Fully Granted

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

Decision

June 17, 2026 • Taxindo Prime Consulting

Beware of Clerical Errors in Tax Decisions! How PT SPM Successfully Corrected a Court Order via Fast-Track Procedure.

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

PUTP1-008551.15/2022/PP/M.XA for 2025

Major Win at the Tax Court: How TP Documentation Saved PT MPFI from Billion-Rupiah Royalty Adjustments

Decision

June 17, 2026 • Taxindo Prime Consulting

Major Win at the Tax Court: How TP Documentation Saved PT MPFI from Billion-Rupiah Royalty Adjustments

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

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

Decision

June 17, 2026 • Taxindo Prime Consulting

A Typo in a Tax Decision? How PT RRI Saved Its Judicial Review from Administrative Rejection!

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

PUTP1-007267.15/2022/PP/M.XVIA for 2025

Decision

June 17, 2026 • Taxindo Prime Consulting

Fixing the Numbers: How PT TB Corrected a Clerical Error in a Final Tax Court Decision.

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

PUTP1-008490.16/2021/PP/M.VIA for 2025

The Seller Messed Up the Invoice Serial Number, Should the Buyer Pay the VAT Penalty?

Decision

June 17, 2026 • Taxindo Prime Consulting

The Seller Messed Up the Invoice Serial Number, Should the Buyer Pay the VAT Penalty?

Tax Court Appeal Decision | PPN | Fully Granted

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

Winning the Tax Appeal: Testing the Substance of VAT Not Collected Facilities in Upstream Oil and Gas Projects

Decision

June 17, 2026 • Taxindo Prime Consulting

Winning the Tax Appeal: Testing the Substance of VAT Not Collected Facilities in Upstream Oil and Gas Projects

Tax Court Appeal Decision | PPN | Fully Granted

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

Victory for Good Faith Buyers: Why Seller's Administrative Errors in Tax Invoice Serial Numbers Cannot Nullify Your Tax Credit Rights

Decision

June 17, 2026 • Taxindo Prime Consulting

Victory for Good Faith Buyers: Why Seller's Administrative Errors in Tax Invoice Serial Numbers Cannot Nullify Your Tax Credit Rights

Tax Court Appeal Decision | PPN | Fully Granted

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

Decision

June 17, 2026 • Taxindo Prime Consulting

Wrong Tax Amounts in Court Rulings? Here is the Fast Track for Decision Corrections

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

PUTP1-006888.16/2021/PP/M.VIB for 2025

Decision

June 17, 2026 • Taxindo Prime Consulting

Can a Typo in a Decision Number Be Fatal? Lessons from the PT GTS Correction Decision.

Tax Court Lawsuit Decision | KUP | To Amend

PUTP1-004961.13/2023/PP/M.XB for 2025

Winning Against the DJP: The Taxpayer's Key to Canceling a Transfer Pricing Correction of Hundreds of Billions in the Tax Court

Decision

June 17, 2026 • Taxindo Prime Consulting

Winning Against the DJP: The Taxpayer's Key to Canceling a Transfer Pricing Correction of Hundreds of Billions in the Tax Court

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

PUT-005668.152020PPM.IIA Year 2025

Decision

June 17, 2026 • Taxindo Prime Consulting

Small Typos, Big Problems? How a Clerical Error in a Tax Court Decision Led to a Formal Amendment for PT BHI

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

PUTP1-004756.15/2020/PP/M.IIA for 2025

Winning VAT Disputes: Material Evidence vs. Administration in the CJO Case

Decision

June 17, 2026 • Taxindo Prime Consulting

Winning VAT Disputes: Material Evidence vs. Administration in the CJO Case

Tax Court Appeal Decision | PPN | Fully Granted

PUT-000984.16/2024/PP/M.XXA Year 2024

Trapped by Own Margin: Why PT DWI’s Agency Service Claim Was Rejected by the Tax Court?

Decision

June 17, 2026 • Taxindo Prime Consulting

Trapped by Own Margin: Why PT DWI’s Agency Service Claim Was Rejected by the Tax Court?

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

PUT-004049.16/2024/PP/M.XIVA for 2025

Revenue Equalization Triggers Dispute: How PT TTME Proven Timing Differences in the Tax Court

Decision

June 17, 2026 • Taxindo Prime Consulting

Revenue Equalization Triggers Dispute: How PT TTME Proven Timing Differences in the Tax Court

Tax Court Appeal Decision | PPN | Fully Granted

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

Decision

June 17, 2026 • Taxindo Prime Consulting

Errors in Figures? How PT YI Secured Tax Base Corrections via Fast-Track Tax Court Decisions

Tax Court Appeal Decision | Income Tax Article 26 (Non-Final) | To Amend

PUTP1-003995.13/2024/PP/M.XA for 2025

Winning VAT Appeals: How to Protect Input Tax When Suppliers Fail to Report

Decision

June 17, 2026 • Taxindo Prime Consulting

Winning VAT Appeals: How to Protect Input Tax When Suppliers Fail to Report

Tax Court Appeal Decision | PPN | Fully Granted

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

Decision

June 17, 2026 • Taxindo Prime Consulting

A Typo Can Be Fatal! How PT PL Secured Tax Credit Corrections via the Decision Rectification Path

Tax Court Appeal Decision | PPN | To Amend

PUTP1-003935.16/2022/PP/M.XIA for 2025

Small Errors, Big Impact: How PT IPS Navigated the Tax Court’s Fast-Track Procedure for Judgment Correction

Decision

June 17, 2026 • Taxindo Prime Consulting

Small Errors, Big Impact: How PT IPS Navigated the Tax Court’s Fast-Track Procedure for Judgment Correction

Tax Court Appeal Decision | PPN | To Amend

PUTP1-003468.16/2022/PP/M.IVA for 2025

A Decisive Victory for Taxpayers! Vendor Administrative Errors Cannot Obstruct the Buyer's Right to Credit Input Tax

Decision

June 17, 2026 • Taxindo Prime Consulting

A Decisive Victory for Taxpayers! Vendor Administrative Errors Cannot Obstruct the Buyer's Right to Credit Input Tax

Tax Court Appeal Decision | PPN | Fully Granted

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

Calculation Errors in Tax Verdicts? How the Summary Procedure Safeguarded PT LHE’s Taxpayer Rights.

Decision

June 17, 2026 • Taxindo Prime Consulting

Calculation Errors in Tax Verdicts? How the Summary Procedure Safeguarded PT LHE’s Taxpayer Rights.

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

PUTP1-003194.12/2024/PP/M.IXA for 2025

The Seller Used the Wrong Serial Number, Why Is the Buyer Penalized? Tax Court Overturns VAT Correction for PT BD!

Decision

June 17, 2026 • Taxindo Prime Consulting

The Seller Used the Wrong Serial Number, Why Is the Buyer Penalized? Tax Court Overturns VAT Correction for PT BD!

Tax Court Appeal Decision | PPN | Fully Granted

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

Errors in Tax Court Figures? This Fast-Track Correction Procedure Protects Taxpayer Rights

Decision

June 17, 2026 • Taxindo Prime Consulting

Errors in Tax Court Figures? This Fast-Track Correction Procedure Protects Taxpayer Rights

Tax Court Appeal Decision | PPN | To Amend

PUTP1-002757.16/2022/PP/M.XVIIIA for 2025

When Sellers Fail to Report VAT: Should Buyers Pay the Price? Analyzing CSTS Joint Operation's Victory in the Tax Court

Decision

June 17, 2026 • Taxindo Prime Consulting

When Sellers Fail to Report VAT: Should Buyers Pay the Price? Analyzing CSTS Joint Operation's Victory in the Tax Court

Tax Court Appeal Decision | PPN | Fully Granted

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

Decision

June 17, 2026 • Taxindo Prime Consulting

Clerical Error Detected! Tax Office Successfully Petitions for Decision Correction Against PT DIAMG

Tax Court Appeal Decision | PPN | To Amend

PUTP1–002166.16/2024/PP/M.XXA for 2025

A Typo That Blocked the Supreme Court: How PT PJ Won a Year-Correction Through Expedited Proceedings at the Tax Court

Decision

June 17, 2026 • Taxindo Prime Consulting

A Typo That Blocked the Supreme Court: How PT PJ Won a Year-Correction Through Expedited Proceedings at the Tax Court

Tax Court Appeal Decision | Income Tax Article 25 To Amend

PUTP1-002085.12/2022/PP/M.XIVB for 2025

A Big Win for Taxpayers! Seller's Tax Invoice Serial Number Administrative Errors Are Not the Buyer's Responsibility

Decision

June 17, 2026 • Taxindo Prime Consulting

A Big Win for Taxpayers! Seller's Tax Invoice Serial Number Administrative Errors Are Not the Buyer's Responsibility

Tax Court Appeal Decision | PPN | Fully Granted

PUT-003198.16/2020/PP/M.IIIA Year 2021

Decision

June 17, 2026 • Taxindo Prime Consulting

Typo in SKP Number or Calculation Error? Understanding the Crucial Role of Decision Rectification in the Tax Court!

Tax Court Appeal Decision | Income Tax Article 4 Paragraph 2 (Final) | To Amend

PUTP1-001967.25/2023/PP/M.XIIIA for 2025

Decision

June 17, 2026 • Taxindo Prime Consulting

A Billion-Rupiah Clerical Error: How PT TMA Secured a Decision Correction at the Tax Court.

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

PUTP1-001867.15/2024/PP/M.XVIB for 2025

Typo in the Final Verdict? How the DGT Successfully Corrected a Nominal Error at the Tax Court

Decision

June 17, 2026 • Taxindo Prime Consulting

Typo in the Final Verdict? How the DGT Successfully Corrected a Nominal Error at the Tax Court

Tax Court Lawsuit Decision | Annual Corporate Income Tax | To Amend

PUTP1-001789.13/2023/PP/M.IIIB for 2025

Has the Directorate General of Taxes Corrected the Management Fee Input Tax? Lessons Learned from PT II's Victory in Tax Court

Decision

June 15, 2026 • Taxindo Prime Consulting

Has the Directorate General of Taxes Corrected the Management Fee Input Tax? Lessons Learned from PT II's Victory in Tax Court

Tax Court Appeal Decision | PPN | Fully Granted

PUT-014818.16/2019/PP/M.IVB Year 2024

The MI Royalty Dilemma: Why Judges Upheld Know-How but Rejected Trademark?

Decision

June 15, 2026 • Taxindo Prime Consulting

The MI Royalty Dilemma: Why Judges Upheld Know-How but Rejected Trademark?

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

PUT-005299.15/2024/PP/M.XIB for 2025

Decision

June 15, 2026 • Taxindo Prime Consulting

Is the Ujrah Fee Subject to VAT? Examining the Important Decision in the Sharia Insurance Dispute at the Tax Court

Tax Court Appeal Decision | PPN | Partially Granted

PUT-014353.16/2021/PP/M.IA Year 2024

Failed to Meet Tax Treaty Administrative Requirements, Taxpayer Hit by Income Tax 26 Services Correction? This is the Panel's Verdict!

Decision

June 15, 2026 • Taxindo Prime Consulting

Failed to Meet Tax Treaty Administrative Requirements, Taxpayer Hit by Income Tax 26 Services Correction? This is the Panel's Verdict!

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

PUT-008764.132023PPM.IA Year 2025

Beware of VAT Base Corrections! Advance Payment Tax Invoices Do Not Imply Completion of Taxable Goods Delivery

Decision

June 15, 2026 • Taxindo Prime Consulting

Beware of VAT Base Corrections! Advance Payment Tax Invoices Do Not Imply Completion of Taxable Goods Delivery

Tax Court Appeal Decision | PPN | Fully Granted

PUT-005288.16/2024/PP/M.IIIA for 2025

Winning VAT Disputes: Why the Tax Office's Extrapolation Method Failed in Tax Court?

Decision

June 15, 2026 • Taxindo Prime Consulting

Winning VAT Disputes: Why the Tax Office's Extrapolation Method Failed in Tax Court?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-014821.16/2019/PP/M.IVB Year 2024

Tax Alert! Without Concrete Evidence, Subsidiary Advertising and Warranty Costs Face Total Disallowance.

Decision

June 15, 2026 • Taxindo Prime Consulting

Tax Alert! Without Concrete Evidence, Subsidiary Advertising and Warranty Costs Face Total Disallowance.

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

PUT-005261.15/2023/PP/M.XIIA for 2025

How PT UIP Successfully Challenged a Multi-Billion VAT Correction Driven by Transfer Pricing Disputes

Decision

June 15, 2026 • Taxindo Prime Consulting

How PT UIP Successfully Challenged a Multi-Billion VAT Correction Driven by Transfer Pricing Disputes

Tax Court Appeal Decision | PPN | Fully Granted

PUT-005232.16/2024/PP/M.XIVB for 2025

Not a Matter of Formality: Taxpayer Wins Against DJP, IDR 1 Billion Sales Expense Successfully Deducted in Corporate Income Tax

Decision

June 15, 2026 • Taxindo Prime Consulting

Not a Matter of Formality: Taxpayer Wins Against DJP, IDR 1 Billion Sales Expense Successfully Deducted in Corporate Income Tax

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

PUT-002220.152020PPM.IIIA Year 2022

Beware of Equalization Audits! PT FI Wins Article 23 Tax Dispute Over Discounts and Reimbursements at the Tax Court

Decision

June 15, 2026 • Taxindo Prime Consulting

Beware of Equalization Audits! PT FI Wins Article 23 Tax Dispute Over Discounts and Reimbursements at the Tax Court

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

PUT-005213.12/2024/PP/M.IVA for 2025

Taxes Paid but Still Disputed? Learning from PT EI's Victory in an Offshore Service VAT Dispute

Decision

June 15, 2026 • Taxindo Prime Consulting

Taxes Paid but Still Disputed? Learning from PT EI's Victory in an Offshore Service VAT Dispute

Tax Court Appeal Decision | PPN | Fully Granted

PUT-014884.16/2019/PP/M.IVB Year 2024

Import VAT Corrected Due to Missing Data? The Crucial Role of Cash Flow Evidence and Third-Party Payments

Decision

June 15, 2026 • Taxindo Prime Consulting

Import VAT Corrected Due to Missing Data? The Crucial Role of Cash Flow Evidence and Third-Party Payments

Supreme Court Decision PPN | Fully Granted

PUT-011374.16/2023/PP/M.XIIB for 2025

Taxpayers Win Against Income Tax 21 Correction on THR and Bonus: The Ultimate Key to Proving Your Case in the Tax Court

Decision

June 15, 2026 • Taxindo Prime Consulting

Taxpayers Win Against Income Tax 21 Correction on THR and Bonus: The Ultimate Key to Proving Your Case in the Tax Court

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

PUT-002193.10/2020/PP/M.IIIA Year 2022

How PT II Won a Multi-Billion Management Fee Dispute: Concrete Evidence vs. Tax Authority Estimates

Decision

June 15, 2026 • Taxindo Prime Consulting

How PT II Won a Multi-Billion Management Fee Dispute: Concrete Evidence vs. Tax Authority Estimates

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

PUT-014809.15/2019/PP/M.IVB Year 2024

Winning the Oil and Gas Property Tax Appeal: Why Unproductive Assets Should Not Be Subject to Sky-High NJOP?

Decision

June 15, 2026 • Taxindo Prime Consulting

Winning the Oil and Gas Property Tax Appeal: Why Unproductive Assets Should Not Be Subject to Sky-High NJOP?

Tax Court Appeal Decision | PBB-P3 | Fully Granted

PUT-008920.18/2023/PP/M.XVA for 2025

Beware of Transfer Pricing Adjustments: Why Service Contracts Alone Are Insufficient to Win Tax Disputes?

Decision

June 15, 2026 • Taxindo Prime Consulting

Beware of Transfer Pricing Adjustments: Why Service Contracts Alone Are Insufficient to Win Tax Disputes?

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

PUT-007893.15/2024/PP/M.XIIIB for 2025

Winning in Tax Court: Why PT AF’s Unit Link Premium Reserves Remain Deductible Despite Being Linked to Final Income by DGT?

Decision

June 15, 2026 • Taxindo Prime Consulting

Winning in Tax Court: Why PT AF’s Unit Link Premium Reserves Remain Deductible Despite Being Linked to Final Income by DGT?

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

PUT-014352.15/2021/PP/M.IA Year 2024

Escaping VAT Corrections: PT GI’s Strategy in Proving 0% Service Exports During the Pandemic.

Decision

June 15, 2026 • Taxindo Prime Consulting

Escaping VAT Corrections: PT GI’s Strategy in Proving 0% Service Exports During the Pandemic.

Tax Court Appeal Decision | PPN | Fully Granted

PUT-007434.16/2024/PP/M.XXB for 2025

Accruals Are Not Provisions: How PTPN IV Won the Employee Benefits Expense Dispute in Tax Court

Decision

June 15, 2026 • Taxindo Prime Consulting

Accruals Are Not Provisions: How PTPN IV Won the Employee Benefits Expense Dispute in Tax Court

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

PUT-007433.15/2023/PP/M.XXB for 2025

Procedural Fatalities: How a Clerical Error and Missed Deadline Voided PT AM’s Tax Lawsuit

Decision

June 15, 2026 • Taxindo Prime Consulting

Procedural Fatalities: How a Clerical Error and Missed Deadline Voided PT AM’s Tax Lawsuit

Tax Court Lawsuit Decision | KUP | Inadmissible

PUT-000312.99/2021/PP/M.IIIA Year 2022

Rejected! Corporate Income Tax Correction of Hundreds of Billions on Affiliated Bridging Funds: The Key Evidence of Investment Intention

Decision

June 15, 2026 • Taxindo Prime Consulting

Rejected! Corporate Income Tax Correction of Hundreds of Billions on Affiliated Bridging Funds: The Key Evidence of Investment Intention

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

PUT-001822.152024PPM.IIIA Year 2025

Tax Return Amendment Strategy: Why PT PPI Lost the Lawsuit Over Article 25 Income Tax Installments?

Decision

June 15, 2026 • Taxindo Prime Consulting

Tax Return Amendment Strategy: Why PT PPI Lost the Lawsuit Over Article 25 Income Tax Installments?

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

PUT-007232.99/2024/PP/M.XVIA for 2025

Decision

June 15, 2026 • Taxindo Prime Consulting

Titles and Positions Matter! PT WIN Wins Lawsuit for Tax Court Decision Correction

Tax Court Lawsuit Decision | Tax Dispute Resolution | Fully Granted

PUTP1-008410.98/2022/PP/M.VIIA for 2025

When Typos Matter: How PT LSHB Corrected "VAT" to "CIT" in a Formal Tax Court Amendment.

Decision

June 15, 2026 • Taxindo Prime Consulting

When Typos Matter: How PT LSHB Corrected "VAT" to "CIT" in a Formal Tax Court Amendment.

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

PUTP1-004531.15/2023/PP/M.IIIA for 2025

Decision

June 15, 2026 • Taxindo Prime Consulting

Typo in a Tax Court Decision? How the DGT Navigates Clerical Error Corrections via Fast-Track Examination.

Tax Court Lawsuit Decision | Tax Dispute Resolution | To Amend

PUTP1-002000.16/2024/PP/M.IIIB for 2025

Victory for CV AM: Tax Court Annuls VAT Sanctions Triggered by Tax Amnesty Participation

Decision

June 15, 2026 • Taxindo Prime Consulting

Victory for CV AM: Tax Court Annuls VAT Sanctions Triggered by Tax Amnesty Participation

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-000313.99/2021/PP/M.IIIA Year 2022

Beyond Credit Entries: Why Bank Account Inflows Do Not Always Constitute Taxable Company Revenue.

Decision

June 15, 2026 • Taxindo Prime Consulting

Beyond Credit Entries: Why Bank Account Inflows Do Not Always Constitute Taxable Company Revenue.

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

PUT-010294.15/2020/PP/M.VIA for 2025

Taxpayers Win Against IDR 1.5 Billion Income Tax Article 22 Correction: The Ultimate Key to Double Withholding Fuel Disputes!

Decision

June 15, 2026 • Taxindo Prime Consulting

Taxpayers Win Against IDR 1.5 Billion Income Tax Article 22 Correction: The Ultimate Key to Double Withholding Fuel Disputes!

Tax Court Appeal Decision | Income Tax Article 22 (Non-Final) | Fully Granted

PUT-007242.112023PPM.VB Year 2025

Lawsuit Won! CV AM’s Interest Sanctions Annulled Due to Tax Amnesty Domino Effect

Decision

June 15, 2026 • Taxindo Prime Consulting

Lawsuit Won! CV AM’s Interest Sanctions Annulled Due to Tax Amnesty Domino Effect

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-000314.99/2021/PP/M.IIIA Year 2022

The Integrated Palm Oil VAT Dilemma: Navigating Input Tax Credit Rights for Integrated Companies

Decision

June 15, 2026 • Taxindo Prime Consulting

The Integrated Palm Oil VAT Dilemma: Navigating Input Tax Credit Rights for Integrated Companies

Tax Court Appeal Decision | PPN | Partially Granted

PUT-006916.16/2020/PP/M.XVB Year 2024

Failure to Prove Intra-group Service Benefits May Trigger Deemed Dividend Risks

Decision

June 15, 2026 • Taxindo Prime Consulting

Failure to Prove Intra-group Service Benefits May Trigger Deemed Dividend Risks

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

PUT-009955.13/2022/PP/M.IIB for 2025

Why Cost of Living Assumptions Without Real Evidence Were Overturned by the Tax Court?

Decision

June 15, 2026 • Taxindo Prime Consulting

Why Cost of Living Assumptions Without Real Evidence Were Overturned by the Tax Court?

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

PUT-010200.14/2022/PP/M.IIIB for 2025

The VAT Trap in Plasma Receivables: Why Internal Operational Costs are Not Taxable Service Deliveries

Decision

June 15, 2026 • Taxindo Prime Consulting

The VAT Trap in Plasma Receivables: Why Internal Operational Costs are Not Taxable Service Deliveries

Tax Court Appeal Decision | PPN | Fully Granted

PUT-008469.16/2024/PP/M.IB for 2025

Affiliated Service Expenses Disallowed by the DJP? Beware of Hidden Dividends and Getting Hit by Income Tax 26 Twice!

Decision

June 15, 2026 • Taxindo Prime Consulting

Affiliated Service Expenses Disallowed by the DJP? Beware of Hidden Dividends and Getting Hit by Income Tax 26 Twice!

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

PUT-001693.13/2024/PP/M.XVB Year 2025

Why Percentage of Completion Accounting Does Not Automatically Determine VAT Timing?

Decision

June 15, 2026 • Taxindo Prime Consulting

Why Percentage of Completion Accounting Does Not Automatically Determine VAT Timing?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-009813.16/2020/PP/M.XIA for 2025

Escaping the 20% Income Tax Rate Trap: A Taxpayer's Powerful Strategy Against Intra-Group Deemed Dividend Corrections

Decision

June 15, 2026 • Taxindo Prime Consulting

Escaping the 20% Income Tax Rate Trap: A Taxpayer's Powerful Strategy Against Intra-Group Deemed Dividend Corrections

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

PUT-001691.13/2024/PP/M.XVB Year 2025

Are S Coins Tax-Free? Understanding the Legal Grounds for PT SII’s Victory at the Tax Court.

Decision

June 15, 2026 • Taxindo Prime Consulting

Are S Coins Tax-Free? Understanding the Legal Grounds for PT SII’s Victory at the Tax Court.

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

PUT-006861.10/2024/PP/M.VIIIA for 2025

Why Transfer Pricing Adjustments Could Be Taxed as Hidden Dividends

Decision

June 15, 2026 • Taxindo Prime Consulting

Why Transfer Pricing Adjustments Could Be Taxed as Hidden Dividends

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

PUT-006727.35/2023/PP/M.IB for 2025

Income Tax 21 Lawsuit Granted: When Tax Equalization Figures Are Insufficient to Serve as a Legal Basis for Correction

Decision

June 15, 2026 • Taxindo Prime Consulting

Income Tax 21 Lawsuit Granted: When Tax Equalization Figures Are Insufficient to Serve as a Legal Basis for Correction

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

PUT-007080.102022PPM.IB Year 2025

Victory in Tax Court! How PT TI Successfully Overturned VAT Corrections Caused by Delinquent Suppliers

Decision

June 15, 2026 • Taxindo Prime Consulting

Victory in Tax Court! How PT TI Successfully Overturned VAT Corrections Caused by Delinquent Suppliers

Tax Court Appeal Decision | PPN | Fully Granted

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

Judges Cancel IDR 9 Billion Affiliated Purchase Correction: High Gross Profit Margin Saves Taxpayer from Transfer Pricing Trap!

Decision

June 15, 2026 • Taxindo Prime Consulting

Judges Cancel IDR 9 Billion Affiliated Purchase Correction: High Gross Profit Margin Saves Taxpayer from Transfer Pricing Trap!

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

PUT-001687.152024PPM.XVB Year 2025

Why PT FI’s Head Office Allocation Costs Remain Deductible?

Decision

June 15, 2026 • Taxindo Prime Consulting

Why PT FI’s Head Office Allocation Costs Remain Deductible?

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

PUT-005665.15/2022/PP/M.IIIB for 2025

Major Victory! Tax Court Overturns Billions in VAT Corrections on License Fees and Affiliate Services

Decision

June 15, 2026 • Taxindo Prime Consulting

Major Victory! Tax Court Overturns Billions in VAT Corrections on License Fees and Affiliate Services

Tax Court Appeal Decision | PPN | Fully Granted

PUT-000303.16/2023/PP/M.VIIIA Year 2024

Strategies to Counter Revenue Correction: Learning from PT MBS’s Victory Over Unreported Cash Flow Allegations

Decision

June 15, 2026 • Taxindo Prime Consulting

Strategies to Counter Revenue Correction: Learning from PT MBS’s Victory Over Unreported Cash Flow Allegations

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

PUT-005029.15/2021/PP/M.VIA for 2025

Original Documents Destroyed by Fire, Can VAT Facilities Still Be Saved? Essential Lessons from PT TI’s Victory at the Tax Court

Decision

June 15, 2026 • Taxindo Prime Consulting

Original Documents Destroyed by Fire, Can VAT Facilities Still Be Saved? Essential Lessons from PT TI’s Victory at the Tax Court

Tax Court Appeal Decision | PPN | Fully Granted

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

Overturning Tax Audit Corrections: Why Distributors Without Storage Tanks Should Prioritize TNMM Over RPM?

Decision

June 15, 2026 • Taxindo Prime Consulting

Overturning Tax Audit Corrections: Why Distributors Without Storage Tanks Should Prioritize TNMM Over RPM?

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

PUT-004505.15/2024/PP/M.IB for 2025

Decision

June 15, 2026 • Taxindo Prime Consulting

Overturning Tax Audit Corrections: Why Distributors Without Storage Tanks Should Prioritize TNMM Over RPM?

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

PUT-011359.13/2023/PP/M.XIIB for 2025

Decision

June 15, 2026 • Taxindo Prime Consulting

Typo in a Tax Court Decision? Understanding the Fast-Track Correction Mechanism

Tax Court Appeal Decision | PPN | To Amend

PUTP1-000704.16/2023/PP/M.IVA Year 2024

Why Interest-Free Shareholder Loans Remain Valid Despite Accounting Profits?

Decision

June 15, 2026 • Taxindo Prime Consulting

Why Interest-Free Shareholder Loans Remain Valid Despite Accounting Profits?

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

PUT-005423.15/2024/PP/M.XIA for 2025

Decision

June 15, 2026 • Taxindo Prime Consulting

Tiny Error, Big Impact? How the Tax Authority Successfully Corrected a Tax Court Decision

Tax Court Appeal Decision | Tax Dispute Resolution | Fully Granted

PUTP1-006316.13/2023/PP/M.IIIB Year 2024

Zero Percent Final Tax for Land Release Supporting National Electricity Infrastructure.

Decision

June 15, 2026 • Taxindo Prime Consulting

Zero Percent Final Tax for Land Release Supporting National Electricity Infrastructure.

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

PUT-005421.25/2022/PP/M.IIA for 2025

Decision

June 15, 2026 • Taxindo Prime Consulting

Wrong Assessment Numbers and Calculations? The Vital Role of Decision Correction for PT STIM

Tax Court Appeal Decision | PPN | Fully Granted

PUTP1-005806.16/2023/PP/M.IB Year 2024

PT JPSI Proves Interest-Free Affiliated Loans Are Not Taxable Objects

Decision

June 15, 2026 • Taxindo Prime Consulting

PT JPSI Proves Interest-Free Affiliated Loans Are Not Taxable Objects

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

PUT-005421.12/2024/PP/M.XIA for 2025

A Total Victory! How PT II Successfully Refuted DJP's Management Fee Correction Recharacterized as Deemed Dividends

Decision

June 15, 2026 • Taxindo Prime Consulting

A Total Victory! How PT II Successfully Refuted DJP's Management Fee Correction Recharacterized as Deemed Dividends

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

PUT-014807.13/2019/PP/M.IVB Year 2024

Trapped in FTZ Administration: Why Sellers Aren't Liable for VAT If Buyers Forget Endorsements?

Decision

June 15, 2026 • Taxindo Prime Consulting

Trapped in FTZ Administration: Why Sellers Aren't Liable for VAT If Buyers Forget Endorsements?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-005409.16/2020/PP/M.XIA for 2025

Revealed! Why Judges Overruled Tax Adjustments on Unrealized Foreign Exchange Losses.

Decision

June 15, 2026 • Taxindo Prime Consulting

Revealed! Why Judges Overruled Tax Adjustments on Unrealized Foreign Exchange Losses.

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

PUT-005397.15/2023/PP/M.VIA for 2025

Typo in the Tax Assessment Number? Here’s How the Tax Court Fixes It Fasta

Decision

June 15, 2026 • Taxindo Prime Consulting

Typo in the Tax Assessment Number? Here’s How the Tax Court Fixes It Fasta

Tax Court Appeal Decision | Tax Dispute Resolution | Fully Granted

PUTP1-013236.16/2022/PP/M.IIA Year 2024

Tax Traps on Operational Expenses: Why the Director General of Taxes Can Convert Office Expenses into Employees' Income Tax Article 21 Objects

Decision

June 15, 2026 • Taxindo Prime Consulting

Tax Traps on Operational Expenses: Why the Director General of Taxes Can Convert Office Expenses into Employees' Income Tax Article 21 Objects

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

PUT-004242.10/2021/PP/M.IIIA Year 2021

SSP and NTPN Evidence as Keys to Crediting Royalty Input Tax for PT MI Despite Disputed Economic Benefits.

Decision

June 15, 2026 • Taxindo Prime Consulting

SSP and NTPN Evidence as Keys to Crediting Royalty Input Tax for PT MI Despite Disputed Economic Benefits.

Tax Court Appeal Decision | PPN | Fully Granted

PUT-005377.16/2024/PP/M.XIB for 2025

Learning from the PT. ST Case: Why Force Majeure Pleas Won't Always Save Your Tax Dispute

Decision

June 15, 2026 • Taxindo Prime Consulting

Learning from the PT. ST Case: Why Force Majeure Pleas Won't Always Save Your Tax Dispute

Tax Court Appeal Decision | Annual Corporate Income Tax | Inadmissible

PUT-005373.15/2024/PP/M.XVIB for 2025

Taxpayers Must Know! Here is the Strategy to Counter the DJP Output VAT Correction Caused by Differences in Marketplace Sales Turnover

Decision

June 15, 2026 • Taxindo Prime Consulting

Taxpayers Must Know! Here is the Strategy to Counter the DJP Output VAT Correction Caused by Differences in Marketplace Sales Turnover

Tax Court Appeal Decision | PPN | Partially Granted

PUT-003774.16/2021/PP/M.IIIA Year 2021

Navigating VAT Equalization Strategies: Lessons from PT MI’s Royalty Dispute Partially Granted by the Tax Court.

Decision

June 15, 2026 • Taxindo Prime Consulting

Navigating VAT Equalization Strategies: Lessons from PT MI’s Royalty Dispute Partially Granted by the Tax Court.

Tax Court Appeal Decision | PPN | Partially Granted

PUT-005307.16/2024/PP/M.XIB for 2025

Challenging Tax Verification: PT TKU’s Lawsuit Dismissed by the Tax Court

Decision

June 12, 2026 • Taxindo Prime Consulting

Challenging Tax Verification: PT TKU’s Lawsuit Dismissed by the Tax Court

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

PUT-000649.99/2019/PP/M.XIB for 2019

Direct Supplier-to-Branch Delivery: Is it Subject to VAT as an Internal Transfer?

Decision

June 12, 2026 • Taxindo Prime Consulting

Direct Supplier-to-Branch Delivery: Is it Subject to VAT as an Internal Transfer?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-012691.16/2022/PP/M.IIIB Year 2024

Groundless Taxes? How PT TNU Rebutted VAT Corrections on Reclassification Journals and Penalties.

Decision

June 12, 2026 • Taxindo Prime Consulting

Groundless Taxes? How PT TNU Rebutted VAT Corrections on Reclassification Journals and Penalties.

Tax Court Appeal Decision | PPN | Fully Granted

PUT-006547.16/2023/PP/M.XIIIA for 2025

Total Victory! How Real Transaction Evidence Overturned Arbitrary VAT Input Tax Corrections

Decision

June 12, 2026 • Taxindo Prime Consulting

Total Victory! How Real Transaction Evidence Overturned Arbitrary VAT Input Tax Corrections

Tax Court Appeal Decision | PPN | Fully Granted

PUT-012686.16/2022/PP/M.IIIB Year 2024

Fair Verdict from the Tax Court: Why Bank Inflows Do Not Automatically Qualify as VAT Objects?

Decision

June 12, 2026 • Taxindo Prime Consulting

Fair Verdict from the Tax Court: Why Bank Inflows Do Not Automatically Qualify as VAT Objects?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-012690.16/2022/PP/M.IIIB Year 2024

Shipping Equipment to Your Own Branch Taxed by VAT? Learn from PT RC’s Victory Against Head Office-to-Branch Transfer Corrections

Decision

June 12, 2026 • Taxindo Prime Consulting

Shipping Equipment to Your Own Branch Taxed by VAT? Learn from PT RC’s Victory Against Head Office-to-Branch Transfer Corrections

Tax Court Appeal Decision | PPN | Partially Granted

PUT-012692.16/2022/PP/M.IIIB Year 2024

Non-Compliant Suppliers and Your VAT Credits: How PT CRI Successfully Challenged Unjust Input Tax Corrections

Decision

June 12, 2026 • Taxindo Prime Consulting

Non-Compliant Suppliers and Your VAT Credits: How PT CRI Successfully Challenged Unjust Input Tax Corrections

Tax Court Appeal Decision | PPN | Fully Granted

PUT-000621.16/2018/PP/M.IA for 2019

A Landmark Victory: PT RC Successfully Overturns Billions in Revenue Corrections Based on Assumption-Driven Flow Tests

Decision

June 12, 2026 • Taxindo Prime Consulting

A Landmark Victory: PT RC Successfully Overturns Billions in Revenue Corrections Based on Assumption-Driven Flow Tests

Tax Court Appeal Decision | PPN | Fully Granted

PUT-012693.16/2022/PP/M.IIIB Year 2024

A Total Win at the Tax Court: How PT RC Proven the Tax Authority's Input Tax Correction Unfounded

Decision

June 12, 2026 • Taxindo Prime Consulting

A Total Win at the Tax Court: How PT RC Proven the Tax Authority's Input Tax Correction Unfounded

Tax Court Appeal Decision | PPN | Fully Granted

PUT-012694.16/2022/PP/M.IIIB Year 2024

Decision

June 12, 2026 • Taxindo Prime Consulting

Taxpayer Wins Against VAT Corrections on Shipping Fees: Tax Court Decision Confirms 0% VAT for Export Handling Costs

Tax Court Appeal Decision | PPN | Fully Granted

PUT-009272.16/2023/PP/M.IIB Year 2025

Taxpayers Cannot Be Penalized for Supplier's Invoice Number Errors in Real Transactions

Decision

June 12, 2026 • Taxindo Prime Consulting

Taxpayers Cannot Be Penalized for Supplier's Invoice Number Errors in Real Transactions

Tax Court Appeal Decision | PPN | Fully Granted

PUT-000525.16/2018/PP/M.IA for 2019

Direct Delivery to Branch Subject to VAT? Important Lessons from PT RC's Victory at the Tax Court

Decision

June 12, 2026 • Taxindo Prime Consulting

Direct Delivery to Branch Subject to VAT? Important Lessons from PT RC's Victory at the Tax Court

Tax Court Appeal Decision | PPN | Fully Granted

PUT-012696.16/2022/PP/M.IIIB Year 2024

Beware! Selling Yellow-Plated Trucks is Still Subject to VAT if Public Transport Licensing Requirements are Not Met

Decision

June 12, 2026 • Taxindo Prime Consulting

Beware! Selling Yellow-Plated Trucks is Still Subject to VAT if Public Transport Licensing Requirements are Not Met

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

PUT-012795.16/2021/PP/M.IA Year 2024

Winning a VAT Dispute Through Journal Evidencing: Lessons from the PT KGT Revenue Equalization Case.

Decision

June 12, 2026 • Taxindo Prime Consulting

Winning a VAT Dispute Through Journal Evidencing: Lessons from the PT KGT Revenue Equalization Case.

Tax Court Appeal Decision | PPN | Partially Granted

PUT-006519.16/2024/PP/M.IXB for 2025

Watch Out! Your Outbound Service Commissions Could Be Reclassified as "Hidden Dividends" and Hit with a 15% Tax Rate in the Tax Court

Decision

June 12, 2026 • Taxindo Prime Consulting

Watch Out! Your Outbound Service Commissions Could Be Reclassified as "Hidden Dividends" and Hit with a 15% Tax Rate in the Tax Court

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

PUT-004450.13/2022/PP/M.IIA Year 2025

Direct Shipment to the Plantation: Why is the Tax Office Still Charging Inter-Branch VAT?

Decision

June 12, 2026 • Taxindo Prime Consulting

Direct Shipment to the Plantation: Why is the Tax Office Still Charging Inter-Branch VAT?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-012695.16/2022/PP/M.IIIB Year 2024

Cross-Border MLM Commission Tax Trap: The Panel of Judges Alters the Income Tax Article 26 Rate from 20% to 15% via the Constructive Dividend Concept

Decision

June 12, 2026 • Taxindo Prime Consulting

Cross-Border MLM Commission Tax Trap: The Panel of Judges Alters the Income Tax Article 26 Rate from 20% to 15% via the Constructive Dividend Concept

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

Not Trading Goods: Why Shipping Equipment to Branches is Not Always Subject to VAT?

Decision

June 12, 2026 • Taxindo Prime Consulting

Not Trading Goods: Why Shipping Equipment to Branches is Not Always Subject to VAT?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-012697.16/2022/PP/M.IIIB Year 2024

Trapped by Automation: Why Tax Overpayment Compensation Could Block Your Chance for Penalty Relief?

Decision

June 12, 2026 • Taxindo Prime Consulting

Trapped by Automation: Why Tax Overpayment Compensation Could Block Your Chance for Penalty Relief?

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

PUT-006509.99/2024/PP/M.XVA for 2025

Counterparty Failed to Report VAT? PT EI Wins Input Tax Dispute Based on Flow of Funds and Goods Evidence

Decision

June 12, 2026 • Taxindo Prime Consulting

Counterparty Failed to Report VAT? PT EI Wins Input Tax Dispute Based on Flow of Funds and Goods Evidence

Tax Court Appeal Decision | PPN | Fully Granted

PUT-013630.16/2022/PP/M.XVB Year 2024

Winning Against the DGT: Marketing Expenses Allowed as Deductions Despite Lacking Formal Evidence, the Key Lies in the Substance of 3M!

Decision

June 12, 2026 • Taxindo Prime Consulting

Winning Against the DGT: Marketing Expenses Allowed as Deductions Despite Lacking Formal Evidence, the Key Lies in the Substance of 3M!

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

PUT-004407.152024PPM.XIVA Year 2025

How PT BPR PLU Secured Operational Expenses from DGT Corrections

Decision

June 12, 2026 • Taxindo Prime Consulting

How PT BPR PLU Secured Operational Expenses from DGT Corrections

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

PUT-006491.15/2024/PP/M.IXB for 2025

Counterparty Failed to Report VAT? The Buyer Cannot Be Blamed! Vital Lessons from PT PSG’s Victory at the Tax Court

Decision

June 12, 2026 • Taxindo Prime Consulting

Counterparty Failed to Report VAT? The Buyer Cannot Be Blamed! Vital Lessons from PT PSG’s Victory at the Tax Court

Tax Court Appeal Decision | PPN | Fully Granted

PUT-013133.16/2019/PP/M.VIIIA Year 2024

Why MPOB Market Prices Outweigh the Tax Authority's TNMM Analysis

Decision

June 12, 2026 • Taxindo Prime Consulting

Why MPOB Market Prices Outweigh the Tax Authority's TNMM Analysis

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

PUT-006470.15/2024/PP/M.XB for 2025

Signatory Not a Permanent Employee? Peek at PT BSK’s Strategy to Cancel Billions of Rupiah in VAT Penalties!

Decision

June 12, 2026 • Taxindo Prime Consulting

Signatory Not a Permanent Employee? Peek at PT BSK’s Strategy to Cancel Billions of Rupiah in VAT Penalties!

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-013812.99/2019/PP/M.IIA Year 2021

Winning the Interest Expense Dispute: Why Asset Revaluation is the Key to Positive Equity?

Decision

June 12, 2026 • Taxindo Prime Consulting

Winning the Interest Expense Dispute: Why Asset Revaluation is the Key to Positive Equity?

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

PUT-006465.15/2022/PP/M.XIB for 2025

Discrepancies in Cash Flow and Receivables Can Trigger Billion-Rupiah VAT Corrections.

Decision

June 12, 2026 • Taxindo Prime Consulting

Discrepancies in Cash Flow and Receivables Can Trigger Billion-Rupiah VAT Corrections.

Tax Court Appeal Decision | PPN | Partially Granted

PUT-006464.16/2020/PP/M.XIA for 2025

Lawsuit Granted! Testing the Validity of DGT Audit Procedures in PT BI's VAT Dispute

Decision

June 12, 2026 • Taxindo Prime Consulting

Lawsuit Granted! Testing the Validity of DGT Audit Procedures in PT BI's VAT Dispute

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-013378.99/2019/PP/M.IIIA Year 2020

When Endorsement Documents Are Missing, Is the FTZ VAT Facility Automatically Void?

Decision

June 12, 2026 • Taxindo Prime Consulting

When Endorsement Documents Are Missing, Is the FTZ VAT Facility Automatically Void?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-006463.16/2020/PP/M.XIA for 2025

Warning! Import VAT Crediting Denied Despite Payment: Critical Lessons from the PT BI Case

Decision

June 12, 2026 • Taxindo Prime Consulting

Warning! Import VAT Crediting Denied Despite Payment: Critical Lessons from the PT BI Case

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

PUT-013377.99/2019/PP/M.IIIA Year 2020

Why Buyers Cannot Be Punished for the Seller's Tax Invoice Serial Number Errors?

Decision

June 12, 2026 • Taxindo Prime Consulting

Why Buyers Cannot Be Punished for the Seller's Tax Invoice Serial Number Errors?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-000523.16/2018/PP/M.IA for 2019

Procedural Misstep: Why PT BI’s Lawsuit Against VAT Import Correction Was Rejected by the Tax Court?

Decision

June 12, 2026 • Taxindo Prime Consulting

Procedural Misstep: Why PT BI’s Lawsuit Against VAT Import Correction Was Rejected by the Tax Court?

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

PUT-013375.99/2019/PP/M.IIIA Year 2020

Strategies for Navigating Shared Services Corrections: Lessons from PT RC’s Victory in the Tax Court Regarding Affiliated Service Disputes

Decision

June 12, 2026 • Taxindo Prime Consulting

Strategies for Navigating Shared Services Corrections: Lessons from PT RC’s Victory in the Tax Court Regarding Affiliated Service Disputes

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

PUT-012685.15/2022/PP/M.IIIB Year 2024

How to Secure Input Tax Credits Before Your Business Starts Operating

Decision

June 12, 2026 • Taxindo Prime Consulting

How to Secure Input Tax Credits Before Your Business Starts Operating

Tax Court Appeal Decision | PPN | Partially Granted

PUT-000403.16/2018/PP/M.IA for 2019

Import VAT Credit Alert! Why Incorrect Supplier Identity in Import Declarations Can Be Fatal for Taxpayers

Decision

June 12, 2026 • Taxindo Prime Consulting

Import VAT Credit Alert! Why Incorrect Supplier Identity in Import Declarations Can Be Fatal for Taxpayers

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

PUT-013379.99/2019/PP/M.IIIA Year 2020

Is Head Office Cost Allocation Truly Subject to WHT 26? Lessons from PE N Corporation’s Victory at the Tax Court.

Decision

June 12, 2026 • Taxindo Prime Consulting

Is Head Office Cost Allocation Truly Subject to WHT 26? Lessons from PE N Corporation’s Victory at the Tax Court.

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

PUT-014554.13/2022/PP/M.XB Year 2024

PT T's Total Victory: Why the Tax Court Overturned Article 21 Tax Assessments on Accrued Expenses?

Decision

June 12, 2026 • Taxindo Prime Consulting

PT T's Total Victory: Why the Tax Court Overturned Article 21 Tax Assessments on Accrued Expenses?

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

PUT-000346.28/2018/PP/M.XIA for 2019

Proving Deductible Expenses: Lessons from the PT PSG Fringe Benefit and Evidence Dispute

Decision

June 12, 2026 • Taxindo Prime Consulting

Proving Deductible Expenses: Lessons from the PT PSG Fringe Benefit and Evidence Dispute

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

PUT-013132.15/2019/PP/M.VIIIA Year 2024

QA Procedure Lawsuit Denied: Why the Tax Court Upheld the Tax Office Despite Ignored Taxpayer Rights?

Decision

June 12, 2026 • Taxindo Prime Consulting

QA Procedure Lawsuit Denied: Why the Tax Court Upheld the Tax Office Despite Ignored Taxpayer Rights?

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

PUT-000133.99/2018/PP/M.XIIA for 2019

Do Joint Operations Really Need a Separate TIN? Lessons from the CG Tax Court Case

Decision

June 12, 2026 • Taxindo Prime Consulting

Do Joint Operations Really Need a Separate TIN? Lessons from the CG Tax Court Case

Tax Court Appeal Decision | PPN | Partially Granted

PUT-000081.16/2018/PP/M.IA for 2019

Winning the Appeal: Why Expense Equalization Alone is Insufficient to Establish Tax Liability?

Decision

June 12, 2026 • Taxindo Prime Consulting

Winning the Appeal: Why Expense Equalization Alone is Insufficient to Establish Tax Liability?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-014882.16/2019/PP/M.IVB Year 2024

Why PT JCWI's Article 26 Secondary Adjustment Was Completely Overturned by the Judges?

Decision

June 12, 2026 • Taxindo Prime Consulting

Why PT JCWI's Article 26 Secondary Adjustment Was Completely Overturned by the Judges?

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

PUT-011362.13/2023/PP/M.XIIB for 2025

Do Dead Wells Still Incur Billions in Taxes? Analyzing PT PHKT's Victory in the Land and Building Tax Dispute

Decision

June 12, 2026 • Taxindo Prime Consulting

Do Dead Wells Still Incur Billions in Taxes? Analyzing PT PHKT's Victory in the Land and Building Tax Dispute

Tax Court Appeal Decision | PBB-P3 | Partially Granted

PUT-008921.18/2023/PP/M.XVA for 2025

Appeal Won! PT EI’s Strategy to Prove the Relevance of Global Management Fees in Tax Court.

Decision

June 12, 2026 • Taxindo Prime Consulting

Appeal Won! PT EI’s Strategy to Prove the Relevance of Global Management Fees in Tax Court.

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

PUT-014880.13/2019/PP/M.IVB Year 2024

The Hidden Risk of Affiliate Services: When Management Fees Turn into Dividends and Trigger Double Taxation.

Decision

June 12, 2026 • Taxindo Prime Consulting

The Hidden Risk of Affiliate Services: When Management Fees Turn into Dividends and Trigger Double Taxation.

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

PUT-007895.13/2024/PP/M.XIIIB for 2025

Decision

June 12, 2026 • Taxindo Prime Consulting

A Clerical Error Leading to Correction: How the Fast-Track Mechanism Secures the Accuracy of Tax Decisions?

Tax Court Appeal Decision | KUP | To Amend

PUTP1-000702.16/2023/PP/M.IVA Year 2024

Typos in Tax Rulings: How Summary Procedures Swiftly Rectify Administrative Errors in the Tax Court

Decision

June 12, 2026 • Taxindo Prime Consulting

Typos in Tax Rulings: How Summary Procedures Swiftly Rectify Administrative Errors in the Tax Court

Tax Court Appeal Decision | PPN | Fully Granted

PUTP1-000703.16/2023/PP/M.IVA Year 2024

Strategies to Overcome Service Export Corrections: How PT GI Won the VAT Dispute on Management Costs in the Tax Court.

Decision

June 12, 2026 • Taxindo Prime Consulting

Strategies to Overcome Service Export Corrections: How PT GI Won the VAT Dispute on Management Costs in the Tax Court.

Tax Court Appeal Decision | PPN | Fully Granted

PUT-007431.16/2024/PP/M.XXB for 2025

Decision

June 12, 2026 • Taxindo Prime Consulting

Mistyped Tax Credit Figures? The Importance of the Decision Correction Mechanism in Tax Court

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

PUTP1-004308.16/2021/PP/M.IIA Year 2024

Challenging Income Tax 21 Equalization Corrections Based on Fringe Benefits and Pension Funds.

Decision

June 12, 2026 • Taxindo Prime Consulting

Challenging Income Tax 21 Equalization Corrections Based on Fringe Benefits and Pension Funds.

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

PUT-004378.10/2023/PP/M.XIIIA for 2025

Re-billing Plasma Plantation Costs Could Become a VAT Boomerang for Nucleus Companies.

Decision

June 12, 2026 • Taxindo Prime Consulting

Re-billing Plasma Plantation Costs Could Become a VAT Boomerang for Nucleus Companies.

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

PUT-005475.16/2024/PP/M.XIVB for 2025

Rights Released, Taxes Ceased: PT ME’s Landmark Victory in Peatland Property Tax Dispute

Decision

June 12, 2026 • Taxindo Prime Consulting

Rights Released, Taxes Ceased: PT ME’s Landmark Victory in Peatland Property Tax Dispute

Tax Court Appeal Decision | PBB-P3 | Fully Granted

PUT-005451.18/2020/PP/M.XB for 2025

Decision

June 12, 2026 • Taxindo Prime Consulting

Former Director Signing an Appeal? Beware of "Not Acceptable" Decisions by the Tax Court

Tax Court Lawsuit Decision | KUP | Inadmissible

PUT-005447.15/2025/PP/HT.II for 2025

Winning a VAT Appeal: Proving Material Quality Differences in Affiliate Transactions

Decision

June 11, 2026 • Taxindo Prime Consulting

Winning a VAT Appeal: Proving Material Quality Differences in Affiliate Transactions

Tax Court Appeal Decision | PPN | Fully Granted

PUT-011296.16/2022/PP/M.XVIIIA Year 2025

Outbound Dividends Taxed at 20%: A Fatal Lesson from Failed Tax Treaty Administrative Compliances Rejected by the Tax Court

Decision

June 11, 2026 • Taxindo Prime Consulting

Outbound Dividends Taxed at 20%: A Fatal Lesson from Failed Tax Treaty Administrative Compliances Rejected by the Tax Court

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

PUT-014213.132022PPM.XIIA Y ear 2025

How PMM Won a Billion-Rupiah Dispute: Documentary Evidence as the Key to Land Cost Deductibility!

Decision

June 11, 2026 • Taxindo Prime Consulting

How PMM Won a Billion-Rupiah Dispute: Documentary Evidence as the Key to Land Cost Deductibility!

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

PUT-012004.15/2019/PP/M.VIIIA Year 2024

Taxpayer Wins Against Income Tax Article 23 Corrections: The Key to Successfully Defending Withholding Slips Doubted by the DGT

Decision

June 11, 2026 • Taxindo Prime Consulting

Taxpayer Wins Against Income Tax Article 23 Corrections: The Key to Successfully Defending Withholding Slips Doubted by the DGT

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

PUT-010296.152021PPM.IIB Year 2025

Why Transactions from PE to Head Office Are Not Subject to VAT?

Decision

June 11, 2026 • Taxindo Prime Consulting

Why Transactions from PE to Head Office Are Not Subject to VAT?

Tax Court Appeal Decision | PPN | Partially Granted

PUT-002303.16/2018/PP/M.IB for 2019

"Formally Defective" Tax Invoices Can Still Be Credited, Here Are the Absolute Requirements.

Decision

June 11, 2026 • Taxindo Prime Consulting

"Formally Defective" Tax Invoices Can Still Be Credited, Here Are the Absolute Requirements.

Tax Court Appeal Decision | PPN | Partially Granted

PUT-002281.16/2018/PP/M.VIIIA for 2019

CV ISP's Tax Lawsuit Fails Due to a 17-Day Delay: A Costly Lesson on the Legal Clock of Litigation

Decision

June 11, 2026 • Taxindo Prime Consulting

CV ISP's Tax Lawsuit Fails Due to a 17-Day Delay: A Costly Lesson on the Legal Clock of Litigation

Tax Court Lawsuit Decision | KUP | Inadmissible

PUT-002266.99/2019/PP/M.VIIIB for 2019

Why PT PL's Appeal Victory Could Not Be Refunded?

Decision

June 11, 2026 • Taxindo Prime Consulting

Why PT PL's Appeal Victory Could Not Be Refunded?

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

PUT-002136.99/2018/PP/M.XVIIIA for 2019

Partially Defeated in Tax Court: Strategies to Win Transfer Pricing (TP) Correction Disputes on Affiliated Merchandise Procurement

Decision

June 11, 2026 • Taxindo Prime Consulting

Partially Defeated in Tax Court: Strategies to Win Transfer Pricing (TP) Correction Disputes on Affiliated Merchandise Procurement

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

PUT-014208.152022PPM.XIIA Tahun 2025

Helicopter Rentals for Plantation Operations: Why Did the Input Tax Credit Fail?

Decision

June 11, 2026 • Taxindo Prime Consulting

Helicopter Rentals for Plantation Operations: Why Did the Input Tax Credit Fail?

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

PUT-012083.16/2022/PP/M.XXB Year 2024

Why List Prices Cannot Be the Sole Basis for Affiliated Transaction Corrections.

Decision

June 11, 2026 • Taxindo Prime Consulting

Why List Prices Cannot Be the Sole Basis for Affiliated Transaction Corrections.

Tax Court Appeal Decision | PPN | Fully Granted

PUT-002131.16/2018/PP/M.IB for 2019

Double-Edged Sword: How a Company's Own TP Doc Could Void Hundreds of Millions in Input Tax Credits

Decision

June 11, 2026 • Taxindo Prime Consulting

Double-Edged Sword: How a Company's Own TP Doc Could Void Hundreds of Millions in Input Tax Credits

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

PUT-012082.16/2022/PP/M.XXB Year 2024

Why the Seller's Failure to Report VAT is Not the Buyer's Responsibility?

Decision

June 11, 2026 • Taxindo Prime Consulting

Why the Seller's Failure to Report VAT is Not the Buyer's Responsibility?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-002116.16/2018/PP/M.IA for 2019

Plasma Plantation Cost Reimbursements Can Be Subject to VAT: Lessons from the PT SLS Case

Decision

June 11, 2026 • Taxindo Prime Consulting

Plasma Plantation Cost Reimbursements Can Be Subject to VAT: Lessons from the PT SLS Case

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

PUT-005762.16/2024/PP/M.IVB for 2025

Winning the Appeal! Challenging the Validity of Revenue Equalization Corrections Without Real Delivery Evidence

Decision

June 11, 2026 • Taxindo Prime Consulting

Winning the Appeal! Challenging the Validity of Revenue Equalization Corrections Without Real Delivery Evidence

Tax Court Appeal Decision | PPN | Fully Granted

PUT-012084.16/2022/PP/M.XXB Year 2024

Not a Prize! Why PT Caterpillar Indonesia’s Post-Sales Credit (PSC) Escaped Article 23 Tax Liability?

Decision

June 11, 2026 • Taxindo Prime Consulting

Not a Prize! Why PT Caterpillar Indonesia’s Post-Sales Credit (PSC) Escaped Article 23 Tax Liability?

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

PUT-012065.12/2023/PP/M.VIIIA Year 2024

CI Management Fee Dispute: Why Email Correspondence Alone Fails to Win Tax Appeals?

Decision

June 11, 2026 • Taxindo Prime Consulting

CI Management Fee Dispute: Why Email Correspondence Alone Fails to Win Tax Appeals?

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

PUT-012067.12/2023/PP/M.VIIIA Year 2024

Taxpayer Wins Absolute Victory! Income Tax Article 26 Adjustments on Cross-Border Services Fully Overturned Based on Tax Treaty

Decision

June 11, 2026 • Taxindo Prime Consulting

Taxpayer Wins Absolute Victory! Income Tax Article 26 Adjustments on Cross-Border Services Fully Overturned Based on Tax Treaty

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

PUT-012525.132021PPM.IIB Year 2025

Helicopter Charters for Plantation Ops: Why the Tax Court Denied the Input VAT Credits?

Decision

June 11, 2026 • Taxindo Prime Consulting

Helicopter Charters for Plantation Ops: Why the Tax Court Denied the Input VAT Credits?

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

PUT-012085.16/2022/PP/M.XXB Year 2024

Four Days Late Leads to Fatal Consequences: Valuable Lessons from the YP-IP Foundation Case on Failed Appeals Due to Postal Administration Issues

Decision

June 11, 2026 • Taxindo Prime Consulting

Four Days Late Leads to Fatal Consequences: Valuable Lessons from the YP-IP Foundation Case on Failed Appeals Due to Postal Administration Issues

Tax Court Appeal Decision | PPN | Inadmissible

PUT-001916.16/2019/PP/HT.II for 2019

The Fatal Danger of TP Doc Inconsistency: Why Real Third-Party Transactions are Still Corrected Due to Procedural Gaps

Decision

June 11, 2026 • Taxindo Prime Consulting

The Fatal Danger of TP Doc Inconsistency: Why Real Third-Party Transactions are Still Corrected Due to Procedural Gaps

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

PUT-012081.15/2022/PP/M.XXB Year 2024

Tax Court Overturns VAT Correction Based on Extrapolation: A Lesson in Legal Certainty for Plantation Companies

Decision

June 11, 2026 • Taxindo Prime Consulting

Tax Court Overturns VAT Correction Based on Extrapolation: A Lesson in Legal Certainty for Plantation Companies

Tax Court Appeal Decision | PPN | Fully Granted

PUT-012086.16/2022/PP/M.XXB Year 2024

Is Your Input VAT Void Due to Asset Capitalization? Here is the Strategy to Win in Tax Court.

Decision

June 11, 2026 • Taxindo Prime Consulting

Is Your Input VAT Void Due to Asset Capitalization? Here is the Strategy to Win in Tax Court.

Tax Court Appeal Decision | PPN | Fully Granted

PUT-001873.16/2018/PP/M.XVIA for 2019

Bank’s Total Victory! Non-Performing Loan Interest is Not a Tax Object Before Cash Realization

Decision

June 11, 2026 • Taxindo Prime Consulting

Bank’s Total Victory! Non-Performing Loan Interest is Not a Tax Object Before Cash Realization

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

PUT-011808.15/2023/PP/M.IIIB Year 2024

Warning! Transfer Pricing Documentation Can Be a Double-Edged Sword in VAT Disputes

Decision

June 11, 2026 • Taxindo Prime Consulting

Warning! Transfer Pricing Documentation Can Be a Double-Edged Sword in VAT Disputes

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

PUT-012087.16/2022/PP/M.XXB Year 2024

Why the Tax Office Lost the Case and the Tax Assessment Was Annulled.

Decision

June 11, 2026 • Taxindo Prime Consulting

Why the Tax Office Lost the Case and the Tax Assessment Was Annulled.

Tax Court Appeal Decision | PPN | Fully Granted

PUT-001832.16/2019/PP/HT.I Tahun 2019

Double Taxation Trap: When Affiliated Commission Expenses Transmute into Dividends and Trigger Income Tax Article 26 Liabilities

Decision

June 11, 2026 • Taxindo Prime Consulting

Double Taxation Trap: When Affiliated Commission Expenses Transmute into Dividends and Trigger Income Tax Article 26 Liabilities

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | To Reject the Petition for Judicial Review

PUT-009296.132023PPM.IIB Year 2025

Warning! Persistent Losses and Related Party Transactions May Lead to Constructive Dividend Tax Corrections

Decision

June 11, 2026 • Taxindo Prime Consulting

Warning! Persistent Losses and Related Party Transactions May Lead to Constructive Dividend Tax Corrections

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

PUT-012155.13/2022/PP/M.XB Year 2024

Not All Expenses in Rental Accounts are Final Tax Objects, Here is the Tax Judge's Explanation

Decision

June 11, 2026 • Taxindo Prime Consulting

Not All Expenses in Rental Accounts are Final Tax Objects, Here is the Tax Judge's Explanation

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

PUT-005694.25/2020/PP/M.IIB for 2025

Why TNMM Outshines the Cost Plus Method? Vital Lessons from PT KIC’s Tax Court Victory.

Decision

June 11, 2026 • Taxindo Prime Consulting

Why TNMM Outshines the Cost Plus Method? Vital Lessons from PT KIC’s Tax Court Victory.

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

PUT-005668.15/2020/PP/M.IIA for 2025

Beware! Transfer Pricing Corrections Can Lead to "Deemed Dividends" and Additional Article 26 Tax Burdens

Decision

June 11, 2026 • Taxindo Prime Consulting

Beware! Transfer Pricing Corrections Can Lead to "Deemed Dividends" and Additional Article 26 Tax Burdens

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

PUT-012156.13/2022/PP/M.XB Year 2024

Recording Royalty Expenses Without Cash Outflow Can Still Trigger VAT Liabilities

Decision

June 11, 2026 • Taxindo Prime Consulting

Recording Royalty Expenses Without Cash Outflow Can Still Trigger VAT Liabilities

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

PUT-005639.16/2021/PP/M.VIIIB for 2025

Tax vs. Accounting: Why Insurance Income Amortization Wins in Tax Court?

Decision

June 11, 2026 • Taxindo Prime Consulting

Tax vs. Accounting: Why Insurance Income Amortization Wins in Tax Court?

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

PUT-005611.15/2020/PP/M.XVIIIB for 2025

Total Victory at the Tax Court! How PT K Proven the Reality of Finnish Affiliate Management Services

Decision

June 11, 2026 • Taxindo Prime Consulting

Total Victory at the Tax Court! How PT K Proven the Reality of Finnish Affiliate Management Services

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

PUT-012153.13/2022/PP/M.XB Year 2024

Taxpayer Wins Against the DGT: Output VAT Adjustments Based on Corporate Income Tax Equalization Fully Overturned

Decision

June 11, 2026 • Taxindo Prime Consulting

Taxpayer Wins Against the DGT: Output VAT Adjustments Based on Corporate Income Tax Equalization Fully Overturned

Tax Court Appeal Decision | PPN | Fully Granted

PUT-012127.16/2023/PP/M.XIVA Year 2025

Challenging the Validity of Loss-Making and Non-Comparable Peers

Decision

June 11, 2026 • Taxindo Prime Consulting

Challenging the Validity of Loss-Making and Non-Comparable Peers

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

PUT-005610.15/2020/PP/M.XIA for 2025

Why Comparing NJOP with Local Community Land Fails for Large Plantation Companies?

Decision

June 11, 2026 • Taxindo Prime Consulting

Why Comparing NJOP with Local Community Land Fails for Large Plantation Companies?

Tax Court Appeal Decision | PBB-P3 | To Reject the Appeal/ Lawsuit

PUT-005587.18/2024/PP/M.XVB for 2025

Unregistered Tax Invoices in the DGT System Don't Automatically Nullify Your Input Tax Credits!

Decision

June 11, 2026 • Taxindo Prime Consulting

Unregistered Tax Invoices in the DGT System Don't Automatically Nullify Your Input Tax Credits!

Tax Court Appeal Decision | PPN | Fully Granted

Put-001703.16/2018/PP/M.XVIA for 2019

Tax Alert: How Transfer Pricing Corrections Trigger Deemed Dividend Taxes – Lessons from the PT K Case

Decision

June 11, 2026 • Taxindo Prime Consulting

Tax Alert: How Transfer Pricing Corrections Trigger Deemed Dividend Taxes – Lessons from the PT K Case

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

PUT-012154.13/2022/PP/M.XB Year 2024

Partially Defeated in Tax Court: Defensive Strategies for Indonesian Taxpayers Fighting Income Tax Article 26 Adjustments

Decision

June 11, 2026 • Taxindo Prime Consulting

Partially Defeated in Tax Court: Defensive Strategies for Indonesian Taxpayers Fighting Income Tax Article 26 Adjustments

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

PUT-009290.132023PPM.IIB Year 2025

Beware! Affiliated COGS Corrections Leading to Double Taxation Through Secondary Adjustments

Decision

June 11, 2026 • Taxindo Prime Consulting

Beware! Affiliated COGS Corrections Leading to Double Taxation Through Secondary Adjustments

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

PUT-012157.13/2022/PP/M.XB Tahun 2024

Not a Commercial Service: Why Cost Sharing Between Oil & Gas Contractors is Not Subject to VAT?

Decision

June 11, 2026 • Taxindo Prime Consulting

Not a Commercial Service: Why Cost Sharing Between Oil & Gas Contractors is Not Subject to VAT?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-001690.16/2018/PP/M.XIIIB for 2019

Construction Services Without an SBU: The DGT’s 4% Final Income Tax Assessment Fails in Tax Court, Taxpayer Wins via Income Tax Article 23

Decision

June 11, 2026 • Taxindo Prime Consulting

Construction Services Without an SBU: The DGT’s 4% Final Income Tax Assessment Fails in Tax Court, Taxpayer Wins via Income Tax Article 23

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

PUT-011954.25/2020/PP/M.IVB Year 2025

Why Comparison with Similar Objects is the Key to DGT's Victory in Tax Court?

Decision

June 11, 2026 • Taxindo Prime Consulting

Why Comparison with Similar Objects is the Key to DGT's Victory in Tax Court?

Tax Court Appeal Decision | PBB-P3 | To Reject the Appeal/ Lawsuit

PUT-005584.18/2024/PP/M.XVB for 2025

Beware! Transfer Pricing Gaps Can Be Deemed Offshore Dividends: Lessons from the PT K Case

Decision

June 11, 2026 • Taxindo Prime Consulting

Beware! Transfer Pricing Gaps Can Be Deemed Offshore Dividends: Lessons from the PT K Case

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

PUT-012160.13/2022/PP/M.XB Year 2024

Warning! Failure in Financial Segmentation of Related Party Transactions Leads to Article 26 Tax Correction and Constructive Dividends

Decision

June 11, 2026 • Taxindo Prime Consulting

Warning! Failure in Financial Segmentation of Related Party Transactions Leads to Article 26 Tax Correction and Constructive Dividends

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

PUT-012161.13/2022/PP/M.XB Year 2024

Warning! Persistent Operational Losses May Trigger Article 26 Deemed Dividend Corrections

Decision

June 11, 2026 • Taxindo Prime Consulting

Warning! Persistent Operational Losses May Trigger Article 26 Deemed Dividend Corrections

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

PUT-012163.13/2022/PP/M.XB Year 2024

Banks Are Not Property Dealers: Why the Sale of Collateral from Non-Performing Loans is Exempt from VAT?

Decision

June 11, 2026 • Taxindo Prime Consulting

Banks Are Not Property Dealers: Why the Sale of Collateral from Non-Performing Loans is Exempt from VAT?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-005565.16/2024/PP/M.IVB for 2025

Beware! Transfer Pricing Adjustments Can Lead to Double Taxation of Constructive Dividends under Article 26 Income Tax

Decision

June 11, 2026 • Taxindo Prime Consulting

Beware! Transfer Pricing Adjustments Can Lead to Double Taxation of Constructive Dividends under Article 26 Income Tax

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

PUT-012164.13/2022/PP/M.XB Year 2024

Absolute Victory in Tax Court: Non-SBU Transactions Successfully Excused from Final Construction Income Tax Assessments

Decision

June 11, 2026 • Taxindo Prime Consulting

Absolute Victory in Tax Court: Non-SBU Transactions Successfully Excused from Final Construction Income Tax Assessments

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

PUT-011953.252020PPM.IVB Year 2025

How PT MIM Won the VAT Dispute: Authentic Evidence of the Direct Link Between Management Costs and Factory Operations as the Key

Decision

June 11, 2026 • Taxindo Prime Consulting

How PT MIM Won the VAT Dispute: Authentic Evidence of the Direct Link Between Management Costs and Factory Operations as the Key

Tax Court Appeal Decision | PPN | Fully Granted

PUT-012546.16/2023/PP/M.XXA Year 2024

Plantation Tax Disputes: Does the Business License (IUP) Legally Dictate the Taxable Object Area?

Decision

June 11, 2026 • Taxindo Prime Consulting

Plantation Tax Disputes: Does the Business License (IUP) Legally Dictate the Taxable Object Area?

Tax Court Appeal Decision | PBB-P3 | Partially Granted

PUT-001352.18/2018/PP/M.XIIIB for 2019

Beyond Equalization: Why PT EI Won the IDR 1.2 Billion Dispute Over Offshore Services VAT!

Decision

June 11, 2026 • Taxindo Prime Consulting

Beyond Equalization: Why PT EI Won the IDR 1.2 Billion Dispute Over Offshore Services VAT!

Tax Court Appeal Decision | PPN | Fully Granted

PUT-012672.16/2019/PP/M.IVB Year 2024

Wrong Name on Your Tax Slip? Don't Lose Your Input Tax Credit Just Yet!

Decision

June 11, 2026 • Taxindo Prime Consulting

Wrong Name on Your Tax Slip? Don't Lose Your Input Tax Credit Just Yet!

Tax Court Appeal Decision | PPN | Fully Granted

PUT-012683.16/2019/PP/M.IVB Year 2024

IUP Is Not Absolute! How PT. MW Won the Land Area Dispute at the Tax Court

Decision

June 11, 2026 • Taxindo Prime Consulting

IUP Is Not Absolute! How PT. MW Won the Land Area Dispute at the Tax Court

Tax Court Appeal Decision | PBB-P3 | Partially Granted

PUT-001351.18/2018/PP/M.XXB for 2019

Incorrect SSP Filling Doesn't Void Tax Credits: A Deep Dive into PT EI’s IDR 1.6 Billion Offshore VAT Dispute Victory

Decision

June 11, 2026 • Taxindo Prime Consulting

Incorrect SSP Filling Doesn't Void Tax Credits: A Deep Dive into PT EI’s IDR 1.6 Billion Offshore VAT Dispute Victory

Tax Court Appeal Decision | PPN | Fully Granted

PUT-012677.16/2019/PP/M.IVB Year 2024

Automated Equalization Alert: Why PT YCH Indonesia's Electricity Costs Escaped the Final Tax Trap?

Decision

June 11, 2026 • Taxindo Prime Consulting

Automated Equalization Alert: Why PT YCH Indonesia's Electricity Costs Escaped the Final Tax Trap?

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

PUT-005541.25/2023/PP/M.XXB for 2025

Partial Victory at the Tax Court: Crucial Lessons for Taxpayers Facing Input Tax Corrections Due to "Non-Existent" Confirmation Results

Decision

June 11, 2026 • Taxindo Prime Consulting

Partial Victory at the Tax Court: Crucial Lessons for Taxpayers Facing Input Tax Corrections Due to "Non-Existent" Confirmation Results

Tax Court Appeal Decision | PPN | Partially Granted

PUT-012663.16/2021/PP/M.IIIA Year 2023

Winning Tax Appeals: Overturning Transfer Pricing Adjustments Through Transactional Independence and Comparable Data Weaknesses

Decision

June 11, 2026 • Taxindo Prime Consulting

Winning Tax Appeals: Overturning Transfer Pricing Adjustments Through Transactional Independence and Comparable Data Weaknesses

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

PUT-012337.15/2020/PP/M.XVIA Year 2024

Accounting Journals Are Not Proof of Sale: How PT RII Won a 242 Billion VAT Dispute.

Decision

June 11, 2026 • Taxindo Prime Consulting

Accounting Journals Are Not Proof of Sale: How PT RII Won a 242 Billion VAT Dispute.

Tax Court Appeal Decision | PPN | Fully Granted

PUT-005538.16/2024/PP/M.XIVA for 2025

Exposed! Taxpayer’s Strategy to Defeat the DGT in Tax Court: Accounting Tactics That Overturned Billion-Rupiah Turnover Corrections Based on Output VAT!

Decision

June 11, 2026 • Taxindo Prime Consulting

Exposed! Taxpayer’s Strategy to Defeat the DGT in Tax Court: Accounting Tactics That Overturned Billion-Rupiah Turnover Corrections Based on Output VAT!

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

PUT-007393.152023PPM.XIB Year 2025

Decision

June 11, 2026 • Taxindo Prime Consulting

Does Sending Non-Trading Goods to Branches Trigger VAT? Insights from the PT RC Case Decision

Tax Court Appeal Decision | PPN | Fully Granted

PUT-012687.16/2022/PP/M.IIIB Year 2024

CPKO Transfer Pricing Dispute: Why VAT Corrections Are Automatically Canceled If Income Tax Corrections Are Unproven?

Decision

June 11, 2026 • Taxindo Prime Consulting

CPKO Transfer Pricing Dispute: Why VAT Corrections Are Automatically Canceled If Income Tax Corrections Are Unproven?

Tax Court Appeal Decision | PPN | Fully Granted

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

Winning the Appeal! How PT RC Successfully Refuted Billion-Rupiah Tax Corrections from Reconciliation Gaps

Decision

June 11, 2026 • Taxindo Prime Consulting

Winning the Appeal! How PT RC Successfully Refuted Billion-Rupiah Tax Corrections from Reconciliation Gaps

Tax Court Appeal Decision | PPN | Fully Granted

PUT-012688.16/2022/PP/M.IIIB Year 2024

Taxpayer's Victory: Tax Court Grants Input VAT Appeal, Reducing the Liability to Nil!

Decision

June 11, 2026 • Taxindo Prime Consulting

Taxpayer's Victory: Tax Court Grants Input VAT Appeal, Reducing the Liability to Nil!

Tax Court Appeal Decision | PPN | Fully Granted

PUT-007096.16/2024/PP/M.XIVA Year 2025

Audit Oversights Can Cost You at the Tax Court: Vital Lessons from the PT TBSM Case on Withholding Tax Disputes

Decision

June 11, 2026 • Taxindo Prime Consulting

Audit Oversights Can Cost You at the Tax Court: Vital Lessons from the PT TBSM Case on Withholding Tax Disputes

Tax Court Appeal Decision | Income Tax Article 21 (Non-Final) | To Reject the Appeal/ Lawsuit

PUT-005497.10/2024/PP/M.XIVB for 2025

Lawsuit Won! Why Your Export Handling Costs Should Be Subject to 0% VAT, Not 10% VAT

Decision

June 11, 2026 • Taxindo Prime Consulting

Lawsuit Won! Why Your Export Handling Costs Should Be Subject to 0% VAT, Not 10% VAT

Tax Court Appeal Decision | PPN | Partially Granted

PUT-009278.162023PPM.IIB Year 2025

Decision

June 11, 2026 • Taxindo Prime Consulting

Palm Kernel Expeller Remains VAT-Exempt Regardless of Buyer’s Industry Profile

Tax Court Appeal Decision | PPN | Fully Granted

PUT-006552.16/2024/PP/M.VIB for 2025

Winning the Tax Appeal: Distinguishing Reimbursement from VAT Objects in Account Receivable Tests

Decision

June 10, 2026 • Taxindo Prime Consulting

Winning the Tax Appeal: Distinguishing Reimbursement from VAT Objects in Account Receivable Tests

Tax Court Appeal Decision | PPN | Fully Granted

PUT-011197.16/2022/PP/M.VA Year 2024

Global Networks, Local Liabilities: Why VAT on Imported Intangible Taxable Goods Becomes a Critical Flashpoint in Tax Disputes

Decision

June 10, 2026 • Taxindo Prime Consulting

Global Networks, Local Liabilities: Why VAT on Imported Intangible Taxable Goods Becomes a Critical Flashpoint in Tax Disputes

Tax Court Appeal Decision | PPN | The Petition for Judicial Review is Granted

PUT-014292.162020PPM.IIIA Year 2021

Plantation Road Maintenance: Operating Expense or Fixed Asset? Lessons from PT SAP’s Victory.

Decision

June 10, 2026 • Taxindo Prime Consulting

Plantation Road Maintenance: Operating Expense or Fixed Asset? Lessons from PT SAP’s Victory.

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

PUT-008472.15/2024/PP/M.IB for 2025

20% Tax Overturned! PT PIM’s Victory in Tax Treaty Rate Dispute Over DGT-1 Administrative Delays

Decision

June 10, 2026 • Taxindo Prime Consulting

20% Tax Overturned! PT PIM’s Victory in Tax Treaty Rate Dispute Over DGT-1 Administrative Delays

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

PUT-008397.13/2019/PP/M.IIIA for 2021

Decision

June 10, 2026 • Taxindo Prime Consulting

A One-Rupiah Difference Ends in Court: Examining the Procedure for Correcting Tax Court Decisions.

Tax Court Appeal Decision | PPN | To Amend

PUTP1-003192.16/2019/PP/M.IIIA for 2021

Taxpayer Wins Part of the Battle in Tax Court: The Key to Overturning DGT's Transfer Pricing Correction Lies in Proving Factual Marketing Expenses

Decision

June 10, 2026 • Taxindo Prime Consulting

Taxpayer Wins Part of the Battle in Tax Court: The Key to Overturning DGT's Transfer Pricing Correction Lies in Proving Factual Marketing Expenses

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

PUT-015804.152020PPM.VIA Year 2025

Why Was the Transfer Pricing Correction for PT BS Overturned by the Judges?

Decision

June 10, 2026 • Taxindo Prime Consulting

Why Was the Transfer Pricing Correction for PT BS Overturned by the Judges?

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

PUT-002607.15/2022/PP/M.IIB for 2025

Decision

June 10, 2026 • Taxindo Prime Consulting

Umrah Travel Services Subject to VAT? Discover the Tax Court Decision Rejecting PT FWT's Lawsuit!

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

PUT-001271.99/2024/PP/M.XVIA Year 2025

Strategy to Win Tax Equalization Disputes: Learning from the PT TTI Case Against VAT Base Corrections

Decision

June 10, 2026 • Taxindo Prime Consulting

Strategy to Win Tax Equalization Disputes: Learning from the PT TTI Case Against VAT Base Corrections

Tax Court Appeal Decision | PPN | Partially Granted

PUT-011199.16/2022/PP/M.VA Year 2024

PT KI's Strategy in Proving Astra Pension Fund Contributions are Non-Taxable Objects.

Decision

June 10, 2026 • Taxindo Prime Consulting

PT KI's Strategy in Proving Astra Pension Fund Contributions are Non-Taxable Objects.

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

PUT-002945.10/2022/PP/M.IIB for 2025

Successfully Overturning a IDR 3 Billion Input Tax Adjustment: The Key to Taxpayer Victory Through Proving Substantive Transactions

Decision

June 10, 2026 • Taxindo Prime Consulting

Successfully Overturning a IDR 3 Billion Input Tax Adjustment: The Key to Taxpayer Victory Through Proving Substantive Transactions

Tax Court Appeal Decision | PPN | Fully Granted

PUT-002979.162022PPM.IVB Year 2025

PT AMS's Strategy Against Fresh Fruit Bunch Input Tax Correction via CPO Toll Manufacturing Scheme

Decision

June 10, 2026 • Taxindo Prime Consulting

PT AMS's Strategy Against Fresh Fruit Bunch Input Tax Correction via CPO Toll Manufacturing Scheme

Tax Court Appeal Decision | PPN | Fully Granted

Put-002432.16/2018/PP/M.XVIA for 2019

Correction Overturned! Detailed Reconciliation Defeats Tax Office’s Macro Estimations in a VAT Dispute

Decision

June 10, 2026 • Taxindo Prime Consulting

Correction Overturned! Detailed Reconciliation Defeats Tax Office’s Macro Estimations in a VAT Dispute

Tax Court Appeal Decision | PPN | Fully Granted

PUT-011200.16/2022/PP/M.VA Year 2024

Decision

June 10, 2026 • Taxindo Prime Consulting

Challenging DGT Decisions via Article 36: Why Material Evidence Often Fails in Tax Court?

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

PUT-001745.99/2025/PP/M.IB for 2025

Why Buyers Shouldn't Pay for the Seller's Failure to Report VAT!

Decision

June 10, 2026 • Taxindo Prime Consulting

Why Buyers Shouldn't Pay for the Seller's Failure to Report VAT!

Tax Court Appeal Decision | PPN | Fully Granted

PUT-002422.16/2018/PP/M.IIB for 2019

Taxpayer Wins! Why Turnover Equalization Differences Do Not Always Mean VAT Underpayment

Decision

June 10, 2026 • Taxindo Prime Consulting

Taxpayer Wins! Why Turnover Equalization Differences Do Not Always Mean VAT Underpayment

Tax Court Appeal Decision | PPN | Fully Granted

PUT-011202.16/2022/PP/M.VA Year 2024

Total Victory at the Tax Court: How PT TTI Proved Equalization Differences Were Not VAT Objects

Decision

June 10, 2026 • Taxindo Prime Consulting

Total Victory at the Tax Court: How PT TTI Proved Equalization Differences Were Not VAT Objects

Tax Court Appeal Decision | PPN | Fully Granted

PUT-011203.16/2022/PP/M.VA Year 2024

Why the DGT's Cash Flow Tests Frequently Lead to Disputes in the Tax Court? A Case Study of PT SB

Decision

June 10, 2026 • Taxindo Prime Consulting

Why the DGT's Cash Flow Tests Frequently Lead to Disputes in the Tax Court? A Case Study of PT SB

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

PUT-015762.152020PPM.IVB Year 2025

Winning a VAT Appeal: How PT TTI Secured Tax Credit Rights Despite Counterparty Compliance Issues

Decision

June 10, 2026 • Taxindo Prime Consulting

Winning a VAT Appeal: How PT TTI Secured Tax Credit Rights Despite Counterparty Compliance Issues

Tax Court Appeal Decision | PPN | Fully Granted

PUT-011204.16/2022/PP/M.VA Year 2024

Lawsuit Won! Taxpayer Successfully Cancels Tax Assessment on IDR 20 Billion Fictitious Turnover Due to Unsigned "Phantom" Tax Return

Decision

June 10, 2026 • Taxindo Prime Consulting

Lawsuit Won! Taxpayer Successfully Cancels Tax Assessment on IDR 20 Billion Fictitious Turnover Due to Unsigned "Phantom" Tax Return

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-011298.99/2023/PP/M.XB Year 2024

Are Plasma Receivables Subject to VAT? Beware of Legal Procedural Risks in PT SAP’s Tax Dispute.

Decision

June 10, 2026 • Taxindo Prime Consulting

Are Plasma Receivables Subject to VAT? Beware of Legal Procedural Risks in PT SAP’s Tax Dispute.

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

PUT-001741.99/2025/PP/M.IB for 2025

Judges Overturn Revenue Correction Based Solely on Extrapolation Assumptions

Decision

June 10, 2026 • Taxindo Prime Consulting

Judges Overturn Revenue Correction Based Solely on Extrapolation Assumptions

Tax Court Appeal Decision | PPN | Fully Granted

PUT-002412.16/2018/PP/M.IIB for 2019

A Major Victory! Court Cancels Billions in Tax After Tax Office Relied on Invalid Documents and Procedural Errors

Decision

June 10, 2026 • Taxindo Prime Consulting

A Major Victory! Court Cancels Billions in Tax After Tax Office Relied on Invalid Documents and Procedural Errors

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-011299.99/2023/PP/M.XB Year 2024

Why PT SAP’s Plasma Receivables Dispute Cannot Be Resolved via Article 36 KUP?

Decision

June 10, 2026 • Taxindo Prime Consulting

Why PT SAP’s Plasma Receivables Dispute Cannot Be Resolved via Article 36 KUP?

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

PUT-001738.99/2025/PP/M.IB for 2025

Winning in the Tax Court! Here is the Taxpayer's Strategy to Overturn Final Income Tax Corrections on Construction Services

Decision

June 10, 2026 • Taxindo Prime Consulting

Winning in the Tax Court! Here is the Taxpayer's Strategy to Overturn Final Income Tax Corrections on Construction Services

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

PUT-005322.25/2024/PP/M.XIA Year 2025

Victory for Bank Danamon! Labor Service Payment Evidence Proven Valid as Judge Overturns Tax Correction

Decision

June 10, 2026 • Taxindo Prime Consulting

Victory for Bank Danamon! Labor Service Payment Evidence Proven Valid as Judge Overturns Tax Correction

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

PUT-011162.15/2019/PP/M.IIB Year 2024

Strategies for Addressing Transfer Pricing Corrections: The Importance of Functional Comparability and Risk Profiles

Decision

June 10, 2026 • Taxindo Prime Consulting

Strategies for Addressing Transfer Pricing Corrections: The Importance of Functional Comparability and Risk Profiles

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

PUT-011063.15/2022/PP/M.IB Year 2024

Decision

June 10, 2026 • Taxindo Prime Consulting

Lacking Double Tax Treaty Documents? This Tax Court Decision Proves That Substance Defeats Formalities

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

PUT-014278.13/2020/PP/M.IIIA Year 2021

Decision

June 10, 2026 • Taxindo Prime Consulting

Lacking Double Tax Treaty Documents? This Tax Court Decision Proves That Substance Defeats Formalities

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

PUT-014278.13/2020/PP/M.IIIA Year 2021

No SPHP and No Closing Conference Means No Tax Bill! Key Lessons from a Taxpayer’s Victory at the Indonesian Tax Court

Decision

June 10, 2026 • Taxindo Prime Consulting

No SPHP and No Closing Conference Means No Tax Bill! Key Lessons from a Taxpayer’s Victory at the Indonesian Tax Court

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-011300.99/2023/PP/M.XB Year 2024

Decision

June 10, 2026 • Taxindo Prime Consulting

Lacking Double Tax Treaty Documents? This Tax Court Decision Proves That Substance Defeats Formalities

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

PUT-014278.13/2020/PP/M.IIIA Year 2021

Documentation Matters: How PT J Won the Administrative Expense Dispute Against Tax Office Correction

Decision

June 10, 2026 • Taxindo Prime Consulting

Documentation Matters: How PT J Won the Administrative Expense Dispute Against Tax Office Correction

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

PUT-011478.15/2022/PP/M.IVB Year 2024

Winning the Appeal Against VAT Assessments Caused by Accounting System Errors and Inaccurate Accounts Receivable Trail

Decision

June 10, 2026 • Taxindo Prime Consulting

Winning the Appeal Against VAT Assessments Caused by Accounting System Errors and Inaccurate Accounts Receivable Trail

Tax Court Appeal Decision | PPN | Fully Granted

PUT-002412.16/2018/PP/M.IIB for 2019

Unsigned Tax Returns Invalidated: Tax Court Overturns VAT Assessment Based on Flawed Third-Party Data

Decision

June 10, 2026 • Taxindo Prime Consulting

Unsigned Tax Returns Invalidated: Tax Court Overturns VAT Assessment Based on Flawed Third-Party Data

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-011302.99/2023/PP/M.XB Year 2024

Road Repair Costs Due to Floods: To Expense or to Capitalize?

Decision

June 10, 2026 • Taxindo Prime Consulting

Road Repair Costs Due to Floods: To Expense or to Capitalize?

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

PUT-001735.99/2025/PP/M.IB for 2025

Absolute Victory for Taxpayer! VAT Assessment Overturned Due to Unsigned Fictitious Tax Returns

Decision

June 10, 2026 • Taxindo Prime Consulting

Absolute Victory for Taxpayer! VAT Assessment Overturned Due to Unsigned Fictitious Tax Returns

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-011305.99/2023/PP/M.XB Year 2024

Participating in Tax Amnesty Doesn't Guarantee Immunity from Article 25 Interest Sanctions: Lessons from PT. ENI Case

Decision

June 10, 2026 • Taxindo Prime Consulting

Participating in Tax Amnesty Doesn't Guarantee Immunity from Article 25 Interest Sanctions: Lessons from PT. ENI Case

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

PUT-002389.99/2018/PP/M.XIVB for 2019

Beware! VAT Base Corrections Stalk "VAT Not Collected" Transactions If Administration Is Defective

Decision

June 10, 2026 • Taxindo Prime Consulting

Beware! VAT Base Corrections Stalk "VAT Not Collected" Transactions If Administration Is Defective

Tax Court Appeal Decision | PPN | Partially Granted

PUT-010298.162021PPM.IIB Tahun 2025

Tax Equalization Strategy: Why Technical Arguments Without Evidence Fail in Court?

Decision

June 10, 2026 • Taxindo Prime Consulting

Tax Equalization Strategy: Why Technical Arguments Without Evidence Fail in Court?

Tax Court Appeal Decision | PPN | Judicial Review of an Appeal Decision | To Reject the Appeal/ Lawsuit

PUT-011564.16/2023/ΡΡ/Μ.ΧΧA Year 2024

Winning at Tax Court: How Flow of Funds and Goods Evidence Overcomes Input Tax Corrections Caused by Defaulting Vendors

Decision

June 10, 2026 • Taxindo Prime Consulting

Winning at Tax Court: How Flow of Funds and Goods Evidence Overcomes Input Tax Corrections Caused by Defaulting Vendors

Tax Court Appeal Decision | PPN | Fully Granted

PUT-011565.16/2023/PP/M.XXA Year 2024

Tax Court Ruling: Unconfirmed Tax Invoices Don't Always Mean Your Input Tax Is Lost!

Decision

June 10, 2026 • Taxindo Prime Consulting

Tax Court Ruling: Unconfirmed Tax Invoices Don't Always Mean Your Input Tax Is Lost!

Tax Court Appeal Decision | PPN | Partially Granted

PUT-011560.16/2020/PP/M.IIIA Year 2023

PT MIM Prevails! Why the Tax Authority's Accounts Receivable Test Failed to Tax Interest and Exchange Rate Differences

Decision

June 10, 2026 • Taxindo Prime Consulting

PT MIM Prevails! Why the Tax Authority's Accounts Receivable Test Failed to Tax Interest and Exchange Rate Differences

Tax Court Appeal Decision | PPN | Fully Granted

PUT-011567.16/2023/PP/M.XXA Year 2024

No Deed, No Tax: How the Taxpayer Successfully Overturned Final Tax Correction on Alleged Property Transfers.

Decision

June 10, 2026 • Taxindo Prime Consulting

No Deed, No Tax: How the Taxpayer Successfully Overturned Final Tax Correction on Alleged Property Transfers.

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

PUT-001441.25/2022/PP/M.IIB for 2025

How Chronological Correspondence Documentation Saved Billions in Technical Service Adjustments?

Decision

June 10, 2026 • Taxindo Prime Consulting

How Chronological Correspondence Documentation Saved Billions in Technical Service Adjustments?

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

PUT-001019.15/2022/PP/M.IIB for 2025

Court Victory! How PT MIM Proved Factory Operational Costs Qualify as Creditable Input Tax

Decision

June 10, 2026 • Taxindo Prime Consulting

Court Victory! How PT MIM Proved Factory Operational Costs Qualify as Creditable Input Tax

Tax Court Appeal Decision | PPN | Fully Granted

PUT-011566.16/2023/PP/M.XXA Year 2024

Key Lessons from Contesting Equalization Corrections Without Source Documents

Decision

June 10, 2026 • Taxindo Prime Consulting

Key Lessons from Contesting Equalization Corrections Without Source Documents

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

PUT-000886.12/2024/PP/M.XB for 2025

Why "Empty" DGT Confirmation Systems Cannot Void Valid Tax Invoices?

Decision

June 10, 2026 • Taxindo Prime Consulting

Why "Empty" DGT Confirmation Systems Cannot Void Valid Tax Invoices?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-000656.16/2020/PP/M.IIIA for 2021

Beware! PT CPJF’s 2% Royalty Transfer Pricing Strategy Fails at Tax Court Due to Comparability Flaws

Decision

June 10, 2026 • Taxindo Prime Consulting

Beware! PT CPJF’s 2% Royalty Transfer Pricing Strategy Fails at Tax Court Due to Comparability Flaws

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

PUT-011422.15/2020/PP/M.IVA Year 2024

Decisive Victory at the Tax Court: How Accurate Reconciliation Overturned Billions in VAT Corrections

Decision

June 10, 2026 • Taxindo Prime Consulting

Decisive Victory at the Tax Court: How Accurate Reconciliation Overturned Billions in VAT Corrections

Tax Court Appeal Decision | PPN | Fully Granted

PUT-011568.16/2023/PP/M.XXA Year 2024

Tax Amnesty Participation May Trigger Article 25 Tax Penalties if Rectification Procedures are Mishandled.

Decision

June 10, 2026 • Taxindo Prime Consulting

Tax Amnesty Participation May Trigger Article 25 Tax Penalties if Rectification Procedures are Mishandled.

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

PUT-002388.99/2018/PP/M.XIVB for 2019

Taxpayer's Victory Against Income Tax Article 26 Corrections: Cross-Border Services Avoid Taxation, What is the Key to Litigation Success?

Decision

June 10, 2026 • Taxindo Prime Consulting

Taxpayer's Victory Against Income Tax Article 26 Corrections: Cross-Border Services Avoid Taxation, What is the Key to Litigation Success?

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

PUT-014213.132022PPM.XIIA Year 2025

Blocked by the Objection Route: Why PT LTAD’s Lawsuit for Tax Assessment Cancellation Was Rejected by the Tax Court?

Decision

June 10, 2026 • Taxindo Prime Consulting

Blocked by the Objection Route: Why PT LTAD’s Lawsuit for Tax Assessment Cancellation Was Rejected by the Tax Court?

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

PUT-002366.99/2019/PP/M.XVIB for 2019

Beware of Tax Extrapolation! How Heavy Equipment Repairs Can Be Trapped in Final Construction Tax

Decision

June 09, 2026 • Taxindo Prime Consulting

Beware of Tax Extrapolation! How Heavy Equipment Repairs Can Be Trapped in Final Construction Tax

Tax Court Appeal Decision | Income Tax Article 4 Paragraph 2 (Final) | To Reject the Appeal/ Lawsuit

PUT-014197.25/2019/PP/M.IIA for 2025

Why Formal Reporting Omissions of Foreign Debt Do Not Nullify the Right to Interest Deductions?

Decision

June 09, 2026 • Taxindo Prime Consulting

Why Formal Reporting Omissions of Foreign Debt Do Not Nullify the Right to Interest Deductions?

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

PUT-014145.15/2022/PP/M.XVIIIB for 2025

CV AM’s Total Victory: Why DJP’s Data Reconciliation Alone Fails to Justify VAT Corrections in Court?

Decision

June 09, 2026 • Taxindo Prime Consulting

CV AM’s Total Victory: Why DJP’s Data Reconciliation Alone Fails to Justify VAT Corrections in Court?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-014110.16/2020/PP/M.IVB for 2025

Interest-Free Shareholder Loans Corrected by Tax Office? Lessons from PT GGRC’s Victory at the Tax Court

Decision

June 09, 2026 • Taxindo Prime Consulting

Interest-Free Shareholder Loans Corrected by Tax Office? Lessons from PT GGRC’s Victory at the Tax Court

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

PUT-013974.15/2022/PP/M.IB for 2025

Decision

June 09, 2026 • Taxindo Prime Consulting

Critical Steps After Winning: Taxpayers Utilize Decision Correction Mechanisms to Rectify Administrative Errors

Tax Court Appeal Decision | PPN | Partially Granted

PUT-000666.162024PPM.XVA Tahun 2025

Cash Outflows, Tax Escaped? The Fate of Income Tax Article 21 Disputes in the Tax Court

Decision

June 09, 2026 • Taxindo Prime Consulting

Cash Outflows, Tax Escaped? The Fate of Income Tax Article 21 Disputes in the Tax Court

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

PUT-002184.10/2020/PP/M IIA Year 2022

Loss-Making Companies Paying Royalties? How Tax Court Judges Ruled in Favor of the Taxpayer

Decision

June 09, 2026 • Taxindo Prime Consulting

Loss-Making Companies Paying Royalties? How Tax Court Judges Ruled in Favor of the Taxpayer

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

PUT-013935.15/2022/PP/M.XIVB for 2025

Winning a VAT Lawsuit: When Are Buyers Protected from Sellers' "Fictitious" Tax Invoices? A Tax Court Case Study

Decision

June 09, 2026 • Taxindo Prime Consulting

Winning a VAT Lawsuit: When Are Buyers Protected from Sellers' "Fictitious" Tax Invoices? A Tax Court Case Study

Tax Court Appeal Decision | PPN | Fully Granted

PUT-002980.162022PPM.IVB Year 2025

Why Interest-Free Affiliate Loans Can Be Rejected: The Impact of Subsidiary Liquidity Status on PT MPM’s Tax Dispute

Decision

June 09, 2026 • Taxindo Prime Consulting

Why Interest-Free Affiliate Loans Can Be Rejected: The Impact of Subsidiary Liquidity Status on PT MPM’s Tax Dispute

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

PUT-013877.15/2021/PP/M.IA for 2025

Attention! Fiscal Loss Compensation Corrections Lead to Disputes in the Tax Court: Valuable Lessons from Recent Rulings

Decision

June 09, 2026 • Taxindo Prime Consulting

Attention! Fiscal Loss Compensation Corrections Lead to Disputes in the Tax Court: Valuable Lessons from Recent Rulings

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

PUT-005312.152024PPM.XIA Year 2025

How Proper Documentation of Third-Party Reimbursements Saved PT EMLI from Tax Corrections

Decision

June 09, 2026 • Taxindo Prime Consulting

How Proper Documentation of Third-Party Reimbursements Saved PT EMLI from Tax Corrections

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

PUT-013451.12/2020/PP/M.IIA for 2025

Strategies to Face VAT Corrections on Free Services: Vital Lessons from the PT TB Tax Dispute

Decision

June 09, 2026 • Taxindo Prime Consulting

Strategies to Face VAT Corrections on Free Services: Vital Lessons from the PT TB Tax Dispute

Tax Court Appeal Decision | PPN | Partially Granted

PUT-002723.16/2018/PP/M.XVA for 2019

Protecting the Buyer! Winning a Tax Dispute Over Tax Invoices Dating Before the NSFP Grant Date

Decision

June 09, 2026 • Taxindo Prime Consulting

Protecting the Buyer! Winning a Tax Dispute Over Tax Invoices Dating Before the NSFP Grant Date

Tax Court Appeal Decision | PPN | Fully Granted

PUT-002676.16/2018/PP/M.IIA for 2019

Do Non-Profit Schools Have to Pay Property Tax? Unveiling the "Commercial" Boundaries in Local Tax Disputes.

Decision

June 09, 2026 • Taxindo Prime Consulting

Do Non-Profit Schools Have to Pay Property Tax? Unveiling the "Commercial" Boundaries in Local Tax Disputes.

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

PUT-002622.26/2018/PP/M.XVIIIB for 2019

Different Account Names but VAT is Still Creditable? Learning from JO Wahana Nusantara’s Victory at the Tax Court.

Decision

June 09, 2026 • Taxindo Prime Consulting

Different Account Names but VAT is Still Creditable? Learning from JO Wahana Nusantara’s Victory at the Tax Court.

Tax Court Appeal Decision | PPN | Fully Granted

PUT-002602.16/2018/PP/M.IVA for 2019

Failed to Attach SKD: Aircraft Lease Becomes Subject to 20% Income Tax Article 26 Rate, Despite the Tax Treaty

Decision

June 09, 2026 • Taxindo Prime Consulting

Failed to Attach SKD: Aircraft Lease Becomes Subject to 20% Income Tax Article 26 Rate, Despite the Tax Treaty

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

PUT-014212.132022PPM.XIIA Year 2025

Why Customs Data Equalization Alone is Insufficient to Establish VAT Underpayment.

Decision

June 09, 2026 • Taxindo Prime Consulting

Why Customs Data Equalization Alone is Insufficient to Establish VAT Underpayment.

Tax Court Appeal Decision | PPN | Partially Granted

PUT-002597.16/2018/PP/M.XVIA for 2019

PT TI Proves Cash Flow Is Not Turnover, Court Overturns Multi-Billion Rupiah Tax Correction.

Decision

June 09, 2026 • Taxindo Prime Consulting

PT TI Proves Cash Flow Is Not Turnover, Court Overturns Multi-Billion Rupiah Tax Correction.

Tax Court Appeal Decision | PPN | Fully Granted

PUT-002536.16/2018/PP/M.XA for 2019

Incorrect Numbers in Your Tax Verdict? This Is the Fast Track for Taxpayers to Request Administrative Corrections!

Decision

June 09, 2026 • Taxindo Prime Consulting

Incorrect Numbers in Your Tax Verdict? This Is the Fast Track for Taxpayers to Request Administrative Corrections!

Tax Court Appeal Decision | PPN | Fully Granted

PUTP1-013865.162022PPM.IA Year 2025

Is Internal Cost Allocation Between Foreign Bank Branches Subject to VAT? Here is the Legal Explanation!

Decision

June 09, 2026 • Taxindo Prime Consulting

Is Internal Cost Allocation Between Foreign Bank Branches Subject to VAT? Here is the Legal Explanation!

Tax Court Appeal Decision | PPN | Fully Granted

PUT-002499.16/2018/PP/M.IB for 2019

Trapped in a Direct Purchase Scheme: Why PGN's Gas Procurement Remained Subject to Article 22 Correction?

Decision

June 09, 2026 • Taxindo Prime Consulting

Trapped in a Direct Purchase Scheme: Why PGN's Gas Procurement Remained Subject to Article 22 Correction?

Tax Court Appeal Decision | Income Tax Article 22 (Non-Final) | Partially Granted

PUT-002465.11/2018/PP/M.XVIB for 2019

Insufficient Evidence Leads to Rejection: PT AMS Loses VAT Appeal at the Tax Court

Decision

June 09, 2026 • Taxindo Prime Consulting

Insufficient Evidence Leads to Rejection: PT AMS Loses VAT Appeal at the Tax Court

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

Put-002434.16/2018/PP/M.XVIA for 2019

Decision

June 09, 2026 • Taxindo Prime Consulting

Billions in Clerical Errors? Understanding the Binding Tax Court Mechanism for Correcting Decisions for Taxpayers and Authorities

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

PUTP2-014508.15/2022/PP/M.VIB for 2025

One Wrong Digit? How the Tax Court Corrects Clerical Errors to Ensure Legal Certainty

Decision

June 09, 2026 • Taxindo Prime Consulting

One Wrong Digit? How the Tax Court Corrects Clerical Errors to Ensure Legal Certainty

Tax Court Appeal Decision | PPN | To Amend

PUTP1-003199.16/2019/PP/M.IIIA for 2021

Decision

June 09, 2026 • Taxindo Prime Consulting

Discrepancy in Numbers? Why Tax Court Decision Amendments Are Vital for PT MSL’s Legal Certainty.

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

PUT-000916.15/2024/PP/M.IXA for 2025

Aggregating Tax Invoices Without Retailer Status May Result in Millions in Fines

Decision

June 09, 2026 • Taxindo Prime Consulting

Aggregating Tax Invoices Without Retailer Status May Result in Millions in Fines

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

PUT-014523.99/2019/PP/M.IIIA for 2021

Assessing PT LSHB’s Victory Against Administrative Sanctions Caused by e-Faktur Technical Issues.

Decision

June 09, 2026 • Taxindo Prime Consulting

Assessing PT LSHB’s Victory Against Administrative Sanctions Caused by e-Faktur Technical Issues.

Tax Court Lawsuit Decision | KUP | To Annul the Objection Decision Letter

PUT-014522.99/2019/PP/M.IIIA for 2021

Tax Court Rejects Appeal: Taxpayer Forfeits Tax Treaty Rights Due to Late Document Submission!

Decision

June 09, 2026 • Taxindo Prime Consulting

Tax Court Rejects Appeal: Taxpayer Forfeits Tax Treaty Rights Due to Late Document Submission!

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

PUT-014281.132020PPM.IIIA Year 2021

The Risk of Aggregated Tax Invoices: Why the Court Rejected PT LSHB’s Penalty Waiver Request?

Decision

June 09, 2026 • Taxindo Prime Consulting

The Risk of Aggregated Tax Invoices: Why the Court Rejected PT LSHB’s Penalty Waiver Request?

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

PUT-014521.99/2019/PP/M.IIIA for 2021

Exporters Alert! Do Discrepancies Between Export Declarations and Invoices Trigger Automatic 2% Penalties?

Decision

June 08, 2026 • Taxindo Prime Consulting

Exporters Alert! Do Discrepancies Between Export Declarations and Invoices Trigger Automatic 2% Penalties?

Tax Court Lawsuit Decision | KUP | Partially Granted

PUT-009668.99/2019/PP/M.IIIA Year 2020

PT FI Victory at the Tax Court: Beneficial Owner Substance Overcomes Rigid Tax Administrative Formalities!

Decision

June 08, 2026 • Taxindo Prime Consulting

PT FI Victory at the Tax Court: Beneficial Owner Substance Overcomes Rigid Tax Administrative Formalities!

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

PUT-010775.13/2023/PP/M.VB Year 2024

Strategies for Facing Constructive Dividend Corrections: Lessons from the Absolute Victory of PT FI

Decision

June 08, 2026 • Taxindo Prime Consulting

Strategies for Facing Constructive Dividend Corrections: Lessons from the Absolute Victory of PT FI

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

PUT-010779.13/2023/PP/M.VB Year 2024

A Total Victory! How PT FI Overturned Constructive Dividend Recharacterization in a Transfer Pricing Dispute

Decision

June 08, 2026 • Taxindo Prime Consulting

A Total Victory! How PT FI Overturned Constructive Dividend Recharacterization in a Transfer Pricing Dispute

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

PUT-010773.13/2023/PP/M.VB Year 2024

Appeal Granted! VAT Correction Based on Estimated Flow of Goods Overturned by Tax Court

Decision

June 08, 2026 • Taxindo Prime Consulting

Appeal Granted! VAT Correction Based on Estimated Flow of Goods Overturned by Tax Court

Tax Court Appeal Decision | PPN | Fully Granted

PUT-010780.16/2023/PP/M.VB Year 2024

Tax Invoice "Not Found" in DGT System? How Taxpayers Can Win VAT Disputes

Decision

June 08, 2026 • Taxindo Prime Consulting

Tax Invoice "Not Found" in DGT System? How Taxpayers Can Win VAT Disputes

Tax Court Appeal Decision | PPN | Fully Granted

PUT-010781.16/2023/PP/M.VB Year 2024

Tax Court Verdict: IDR 2.1 Billion VAT Export Correction Against PT FI Fully Overturned Due to Exchange Rate and Sales Returns

Decision

June 08, 2026 • Taxindo Prime Consulting

Tax Court Verdict: IDR 2.1 Billion VAT Export Correction Against PT FI Fully Overturned Due to Exchange Rate and Sales Returns

Tax Court Appeal Decision | PPN | Fully Granted

PUT-010782.16/2023/PP/M.VB Year 2024

Tax Authority Defeated: Why Was the Transfer Pricing-Based Export VAT Correction for PT FI Overturned by the Tax Court?

Decision

June 08, 2026 • Taxindo Prime Consulting

Tax Authority Defeated: Why Was the Transfer Pricing-Based Export VAT Correction for PT FI Overturned by the Tax Court?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-010783.16/2023/PP/M.VB Year 2024

Major Victory at Tax Court! DGT's Extrapolation Method Fails Without Tangible Evidence of Delivery in PT. FI Case

Decision

June 08, 2026 • Taxindo Prime Consulting

Major Victory at Tax Court! DGT's Extrapolation Method Fails Without Tangible Evidence of Delivery in PT. FI Case

Tax Court Appeal Decision | PPN | Fully Granted

PUT-010784.16/2023/PP/M.VB Year 2024

Winning the Appeal! Why PT FI's Constructive Dividend Correction was Overturned by the Tax Court?

Decision

June 08, 2026 • Taxindo Prime Consulting

Winning the Appeal! Why PT FI's Constructive Dividend Correction was Overturned by the Tax Court?

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

PUT-010776.13/2023/PP/M.VB Year 2024

Victory for PT FI: Tax Court Annuls Derivative VAT Export Corrections Rooted in Related Party Disputes

Decision

June 08, 2026 • Taxindo Prime Consulting

Victory for PT FI: Tax Court Annuls Derivative VAT Export Corrections Rooted in Related Party Disputes

Tax Court Appeal Decision | PPN | Fully Granted

PUT-010785.16/2023/PP/M.VB Year 2024

Does VAT Export Correction Automatically Collapse? Vital Lessons from PT FI’s Absolute Victory at the Tax Court

Decision

June 08, 2026 • Taxindo Prime Consulting

Does VAT Export Correction Automatically Collapse? Vital Lessons from PT FI’s Absolute Victory at the Tax Court

Tax Court Appeal Decision | PPN | Fully Granted

PUT-010786.16/2023/PP/M.VB Year 2024

Negative Margins Are Not Always Fraud: Why PT NFI Won a IDR 44 Billion Transfer Pricing Dispute Against the DGT

Decision

June 08, 2026 • Taxindo Prime Consulting

Negative Margins Are Not Always Fraud: Why PT NFI Won a IDR 44 Billion Transfer Pricing Dispute Against the DGT

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

PUT-014402.15/2021/PP/M.IVA for 2025

Taxpayer Triumphs in Tax Court: PT ZTE Indonesia's Duplicate Withholding Slips Are Not New VAT Objects.

Decision

June 08, 2026 • Taxindo Prime Consulting

Taxpayer Triumphs in Tax Court: PT ZTE Indonesia's Duplicate Withholding Slips Are Not New VAT Objects.

Tax Court Appeal Decision | PPN | Fully Granted

PUT-014387.16/2021/PP/M.IVA for 2025

Winning Tax Appeals: Dismantling Export VAT Corrections Derived from DGT’s Internal Profitability Analysis

Decision

June 08, 2026 • Taxindo Prime Consulting

Winning Tax Appeals: Dismantling Export VAT Corrections Derived from DGT’s Internal Profitability Analysis

Tax Court Appeal Decision | PPN | Fully Granted

PUT-010787.16/2023/PP/M.VB Year 2024

Winning the Tax Appeal: How PT FI Proved VAT Equalization Differences Were Not Taxable Objects

Decision

June 08, 2026 • Taxindo Prime Consulting

Winning the Tax Appeal: How PT FI Proved VAT Equalization Differences Were Not Taxable Objects

Tax Court Appeal Decision | PPN | Fully Granted

PUT-010788.16/2023/PP/M.VB Year 2024

Winning a Tax Appeal Against Revenue Correction Caused by Duplicate Withholding Certificates

Decision

June 08, 2026 • Taxindo Prime Consulting

Winning a Tax Appeal Against Revenue Correction Caused by Duplicate Withholding Certificates

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

PUT-014386.15/2021/PP/M.IVA for 2025

Winning a VAT Appeal: Why Accounts Receivable Flow Alone is Insufficient for Revenue Correction

Decision

June 08, 2026 • Taxindo Prime Consulting

Winning a VAT Appeal: Why Accounts Receivable Flow Alone is Insufficient for Revenue Correction

Tax Court Appeal Decision | PPN | Fully Granted

PUT-010789.16/2023/PP/M.VB Year 2024

Total Victory! PT FI Overturns Export VAT Correction Related to Special Relationship Issues

Decision

June 08, 2026 • Taxindo Prime Consulting

Total Victory! PT FI Overturns Export VAT Correction Related to Special Relationship Issues

Tax Court Appeal Decision | PPN | Fully Granted

PUT-010790.16/2023/PP/M.VB Year 2024

Winning the Appeal: Overturning VAT Export Corrections in Transfer Pricing Disputes

Decision

June 08, 2026 • Taxindo Prime Consulting

Winning the Appeal: Overturning VAT Export Corrections in Transfer Pricing Disputes

Tax Court Appeal Decision | PPN | Fully Granted

PUT-010791.16/2023/PP/M.VB Year 2024

Why Capital Gain Outperforms Gross Transaction Value as a Basis for Joint Cost Allocation.

Decision

June 08, 2026 • Taxindo Prime Consulting

Why Capital Gain Outperforms Gross Transaction Value as a Basis for Joint Cost Allocation.

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

PUT-014319.15/2022/PP/M.IIIB for 2025

Bank D Loses Dispute Over Money Delivery Fees: Why CIT Services Are Now Definitely Subject to Article 23 Tax?

Decision

June 08, 2026 • Taxindo Prime Consulting

Bank D Loses Dispute Over Money Delivery Fees: Why CIT Services Are Now Definitely Subject to Article 23 Tax?

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

PUT-011156.12/2019/PP/M.IIB Year 2024

Asset Revaluation for IPO is Not a Taxable Object? Reviewing PT GM Tbk's Victory in Tax Court

Decision

June 08, 2026 • Taxindo Prime Consulting

Asset Revaluation for IPO is Not a Taxable Object? Reviewing PT GM Tbk's Victory in Tax Court

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

PUT-014269.34/2021/PP/M.XIVB for 2025

Victory at the Tax Court: Why Tax Auditor's Extrapolation Methods Can Be Overturned by Judges?

Decision

June 08, 2026 • Taxindo Prime Consulting

Victory at the Tax Court: Why Tax Auditor's Extrapolation Methods Can Be Overturned by Judges?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-011193.16/2022/PP/M.VA Year 2024

Banks Are Not Asset Traders: Why AYDA Sales Are Not Always Subject to VAT

Decision

June 08, 2026 • Taxindo Prime Consulting

Banks Are Not Asset Traders: Why AYDA Sales Are Not Always Subject to VAT

Tax Court Appeal Decision | PPN | Partially Granted

PUT-011163.16/2019/PP/M.IIB Year 2024

Tax Alert! Why Your Arguments Will Fail in Tax Court Without Concrete Transactional Evidence.

Decision

June 08, 2026 • Taxindo Prime Consulting

Tax Alert! Why Your Arguments Will Fail in Tax Court Without Concrete Transactional Evidence.

Tax Court Appeal Decision | Income Tax Article 4 Paragraph 2 (Final) | To Reject the Appeal/ Lawsuit

PUT-014211.25/2022/PP/M.XIIA for 2025

Winning in Tax Court: How PT TTI Rebutted DGT’s Accounts Receivable Extrapolation Correction

Decision

June 08, 2026 • Taxindo Prime Consulting

Winning in Tax Court: How PT TTI Rebutted DGT’s Accounts Receivable Extrapolation Correction

Tax Court Appeal Decision | PPN | Fully Granted

PUT-011196.16/2022/PP/M.VA Year 2024

Why Cost Equalization Alone is Insufficient to Demand Article 23 Income Tax?

Decision

June 08, 2026 • Taxindo Prime Consulting

Why Cost Equalization Alone is Insufficient to Demand Article 23 Income Tax?

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

PUT-014210.12/2022/PP/M.XIIA for 2025

Payments Abroad Deemed Royalties and Subject to Article 26 Income Tax Withholding: Crucial Lessons from the Tax Court Ruling

Decision

June 05, 2026 • Taxindo Prime Consulting

Payments Abroad Deemed Royalties and Subject to Article 26 Income Tax Withholding: Crucial Lessons from the Tax Court Ruling

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

PUT-014216.132022PPM.XIIA Year 2025

How Cash Flow Saves Your Input Tax from DGT Assessments

Decision

June 05, 2026 • Taxindo Prime Consulting

How Cash Flow Saves Your Input Tax from DGT Assessments

Tax Court Appeal Decision | PPN | Partially Granted

PUT-002979.16/2018/PP/M.XA Tahun 2019

Escaping the Trap of Joint and Several Liability: How PT PPN Won the Dispute Over Tax Invoices Not Reported by the Seller

Decision

June 05, 2026 • Taxindo Prime Consulting

Escaping the Trap of Joint and Several Liability: How PT PPN Won the Dispute Over Tax Invoices Not Reported by the Seller

Tax Court Appeal Decision | PPN | Partially Granted

PUT-002946.16/2018/PP/M.IB for 2019

Testing Comparability: Why Internal Comparables Often Fail in Tax Court

Decision

June 05, 2026 • Taxindo Prime Consulting

Testing Comparability: Why Internal Comparables Often Fail in Tax Court

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

PUT-014686.15/2021/PP/M.VIIIA for 2025

Linking Bank Loans to 3M Business Operations

Decision

June 05, 2026 • Taxindo Prime Consulting

Linking Bank Loans to 3M Business Operations

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

PUT-014667.15/2020/PP/M.IVB for 2025

Navigating Transfer Pricing Corrections: Lessons from PT ATI’s Sub-Optimal Production Capacity Case

Decision

June 05, 2026 • Taxindo Prime Consulting

Navigating Transfer Pricing Corrections: Lessons from PT ATI’s Sub-Optimal Production Capacity Case

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

PUT-014610.15/2019/PP/M.IIA for 2025

Why Do Taxpayers Withdraw Their Article 26 Income Tax Appeals? Smart Strategies to Terminate Tax Disputes in Court

Decision

June 05, 2026 • Taxindo Prime Consulting

Why Do Taxpayers Withdraw Their Article 26 Income Tax Appeals? Smart Strategies to Terminate Tax Disputes in Court

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

PUT-014275.132020PPM.IIIA Year 2021

Why Government Benchmark Prices Can Prevail Over Tax Corrections?

Decision

June 05, 2026 • Taxindo Prime Consulting

Why Government Benchmark Prices Can Prevail Over Tax Corrections?

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

PUT-014605.15/2022/PP/M.XIIA for 2025

The Critical Importance of BC 4.0 Documents in Bonded Zone Deliveries

Decision

June 05, 2026 • Taxindo Prime Consulting

The Critical Importance of BC 4.0 Documents in Bonded Zone Deliveries

Tax Court Appeal Decision | PPN | Fully Granted

PUT-003168.16/2018/PP/M.VIA for 2019

Authority Dispute: Is a Tax Collection Letter Signed by the Head of a Tax Office Legally Binding?

Decision

June 05, 2026 • Taxindo Prime Consulting

Authority Dispute: Is a Tax Collection Letter Signed by the Head of a Tax Office Legally Binding?

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

PUT-006619.99/2024/PP/M.XIVA for 2025

The Failure of CUP Method in Tax Court: Why Judges Rejected ICIS Data as a Benchmark in the PT MCPI Case?

Decision

June 05, 2026 • Taxindo Prime Consulting

The Failure of CUP Method in Tax Court: Why Judges Rejected ICIS Data as a Benchmark in the PT MCPI Case?

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

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

CV LS Lawsuit Dismissed: Tax Court Confirms Tax Office Heads’ Authority to Issue Assessments on Behalf of DGT

Decision

June 05, 2026 • Taxindo Prime Consulting

CV LS Lawsuit Dismissed: Tax Court Confirms Tax Office Heads’ Authority to Issue Assessments on Behalf of DGT

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

PUT-006618.99/2024/PP/M.XIVA for 2025

How PT BWI Proven Input Tax Validity Despite Alleged Duplicate Invoices

Decision

June 05, 2026 • Taxindo Prime Consulting

How PT BWI Proven Input Tax Validity Despite Alleged Duplicate Invoices

Tax Court Appeal Decision | PPN | Partially Granted

PUT-003167.16/2018/PP/M.VIA for 2019

Challenging the Legality of the Head of Tax Office's Signature: A Failed Strategy at the Tax Court

Decision

June 05, 2026 • Taxindo Prime Consulting

Challenging the Legality of the Head of Tax Office's Signature: A Failed Strategy at the Tax Court

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

PUT-006609.99/2024/PP/M.XIVA for 2025

Overpayment Projections Are No Excuse for Penalty Immunity! Why PT ANT's Lawsuit Against Tax Collection Notice Was Rejected?

Decision

June 05, 2026 • Taxindo Prime Consulting

Overpayment Projections Are No Excuse for Penalty Immunity! Why PT ANT's Lawsuit Against Tax Collection Notice Was Rejected?

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

PUT-003141.99/2019/PP/M.VIIIA for 2019

Strategic Approaches to Countering Revenue and Expense Corrections: Key Lessons from the PT EMT Ruling

Decision

June 05, 2026 • Taxindo Prime Consulting

Strategic Approaches to Countering Revenue and Expense Corrections: Key Lessons from the PT EMT Ruling

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

PUT-006599.15/2024/PP/M.XIVA for 2025

Be Careful, Paying a Tax Consultant Could Result in Additional Taxes!

Decision

June 05, 2026 • Taxindo Prime Consulting

Be Careful, Paying a Tax Consultant Could Result in Additional Taxes!

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

PUT-002185.102020PPM.IIA Year 2022

PEB Does Not Always Mean Sales: Why Exports of Repaired Goods Are Free from VAT Assessment

Decision

June 05, 2026 • Taxindo Prime Consulting

PEB Does Not Always Mean Sales: Why Exports of Repaired Goods Are Free from VAT Assessment

Tax Court Appeal Decision | PPN | Partially Granted

PUT-003025.16/2018/PP/M.XB for 2019

Good News for the Palm Oil Industry: Tax Court Confirms Palm Kernel Expeller (PKE) is VAT-Exempt as Animal Feed!

Decision

June 05, 2026 • Taxindo Prime Consulting

Good News for the Palm Oil Industry: Tax Court Confirms Palm Kernel Expeller (PKE) is VAT-Exempt as Animal Feed!

Tax Court Appeal Decision | PPN | Fully Granted

PUT-006554.16/2024/PP/M.VIB for 2025

Unreported Tax Invoices? How PT KPS Won the Appeal Through Solid Cash and Goods Flow Evidence!

Decision

June 05, 2026 • Taxindo Prime Consulting

Unreported Tax Invoices? How PT KPS Won the Appeal Through Solid Cash and Goods Flow Evidence!

Tax Court Appeal Decision | PPN | Fully Granted

PUT-006553.16/2024/PP/M.VIB for 2025

When the Fair Rental Value is Not Paid: The Tax Court Annuls Final Income Tax Article 4(2) Based on a Transfer Pricing Correction (PUT-005313.25/2024/PP/M.XIA Year 2025)

Decision

June 05, 2026 • Taxindo Prime Consulting

When the Fair Rental Value is Not Paid: The Tax Court Annuls Final Income Tax Article 4(2) Based on a Transfer Pricing Correction (PUT-005313.25/2024/PP/M.XIA Year 2025)

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

PUT-005313.252024PPM.XIA Year 2025

The Overturning of a Hundred-Million Rupiah VAT Correction: Exposing the Connection Between External Evidence and the Concept of Title Transfer for Strategic Taxable Goods in Decision 007251.16/2023/PP/M.XIVA Year 2024

Decision

June 05, 2026 • Taxindo Prime Consulting

The Overturning of a Hundred-Million Rupiah VAT Correction: Exposing the Connection Between External Evidence and the Concept of Title Transfer for Strategic Taxable Goods in Decision 007251.16/2023/PP/M.XIVA Year 2024

Tax Court Appeal Decision | PPN | Fully Granted

PUT-007251.16/2023/PP/M.XIVA Year 2024

2% VAT Penalty Cancelled! Judges Emphasize Tax Authority Must Prove Specific Delays in Tax Invoice Issuance

Decision

June 04, 2026 • Taxindo Prime Consulting

2% VAT Penalty Cancelled! Judges Emphasize Tax Authority Must Prove Specific Delays in Tax Invoice Issuance

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-000136.99/2019/PP/M.XXB for 2019

PEB Considered an Incomplete Tax Invoice? Tax Court Cancels PT ICS Export Penalties

Decision

June 04, 2026 • Taxindo Prime Consulting

PEB Considered an Incomplete Tax Invoice? Tax Court Cancels PT ICS Export Penalties

Tax Court Lawsuit Decision | KUP | Partially Granted

PUT-009650.99/2019/PP/M.IIIA Year 2020

Can PEB and Invoice Data Differences Result in a 2% Penalty? Here is the Tax Court's View

Decision

June 04, 2026 • Taxindo Prime Consulting

Can PEB and Invoice Data Differences Result in a 2% Penalty? Here is the Tax Court's View

Tax Court Lawsuit Decision | KUP | Partially Granted

PUT-009656.99/2019/PP/M.IIIA Year 2020

Not a Taxable Service: Cost Sharing Between PSC Contractors is VAT Exempt

Decision

June 04, 2026 • Taxindo Prime Consulting

Not a Taxable Service: Cost Sharing Between PSC Contractors is VAT Exempt

Tax Court Appeal Decision | PPN | Fully Granted

PUT-001687.16/2018/PP/M.XIIIB for 2019

Export Administrative Penalty Dispute: Is the DGT Authorized to Correct PEB Data Errors Approved by Customs?

Decision

June 04, 2026 • Taxindo Prime Consulting

Export Administrative Penalty Dispute: Is the DGT Authorized to Correct PEB Data Errors Approved by Customs?

Tax Court Lawsuit Decision | KUP | Partially Granted

PUT-009659.99/2019/PP/M.IIIA Year 2020

Escaping the Cash Flow Test Trap: How Export Documents Saved a Taxpayer from Bank Statement Findings.

Decision

June 04, 2026 • Taxindo Prime Consulting

Escaping the Cash Flow Test Trap: How Export Documents Saved a Taxpayer from Bank Statement Findings.

Tax Court Appeal Decision | PPN | Partially Granted

PUT-003171.16/2018/PP/M.VIA for 2019

No Invitation to Attend, Is the STP Cancellation Valid? Unpacking DGT's Discretionary Limits in the PT ICS Lawsuit

Decision

June 04, 2026 • Taxindo Prime Consulting

No Invitation to Attend, Is the STP Cancellation Valid? Unpacking DGT's Discretionary Limits in the PT ICS Lawsuit

Tax Court Lawsuit Decision | PPN | Partially Granted

PUT-009664.99/2019/PP/M.IIIA Year 2020

PT TR Proves Input Tax During Apartment Construction Phase Remains Creditable.

Decision

June 04, 2026 • Taxindo Prime Consulting

PT TR Proves Input Tax During Apartment Construction Phase Remains Creditable.

Tax Court Appeal Decision | PPN | Fully Granted

PUT-000509.16/2018/PP/M.IA Tahun 2019

Navigating Article 22 Tax Corrections: Why Independent Coal Exports Are Not Subject to Third-Party Tax Collection

Decision

June 04, 2026 • Taxindo Prime Consulting

Navigating Article 22 Tax Corrections: Why Independent Coal Exports Are Not Subject to Third-Party Tax Collection

Tax Court Appeal Decision | Income Tax Article 22 (Non-Final) | Fully Granted

PUT-009946.11/2019/PP/M.VIIIA Year 2024

Lawsuit Won! How PT ICS Successfully Canceled Tax Invoice Penalties through Article 36 of KUP Law

Decision

June 04, 2026 • Taxindo Prime Consulting

Lawsuit Won! How PT ICS Successfully Canceled Tax Invoice Penalties through Article 36 of KUP Law

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-009665.99/2019/PP/M.IIIA Year 2020

Learning from PT I’s Absolute Victory at the Tax Court

Decision

June 04, 2026 • Taxindo Prime Consulting

Learning from PT I’s Absolute Victory at the Tax Court

Tax Court Appeal Decision | PPN | Fully Granted

PUT-003786.16/2018/PP/M.VA for 2019

Winning the Appeal: PT MAI's Strategy in Proving the Reality of International Management Services Before the Tax Court

Decision

June 04, 2026 • Taxindo Prime Consulting

Winning the Appeal: PT MAI's Strategy in Proving the Reality of International Management Services Before the Tax Court

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

PUT-009741.15/2023/PP/M.IB Year 2024

Not a Supply of Taxable Goods! How PT MIM Won a Billion-Rupiah VAT Base Correction Dispute over Standard Cost Variance Accounts

Decision

June 04, 2026 • Taxindo Prime Consulting

Not a Supply of Taxable Goods! How PT MIM Won a Billion-Rupiah VAT Base Correction Dispute over Standard Cost Variance Accounts

Tax Court Appeal Decision | PPN | Fully Granted

PUT-010156.16/2023/PP/M.XXA Year 2024

Delayed VAT Registration Risks: Analyzing Tax Liabilities and the Rejection of Inclusive VAT Arguments

Decision

June 04, 2026 • Taxindo Prime Consulting

Delayed VAT Registration Risks: Analyzing Tax Liabilities and the Rejection of Inclusive VAT Arguments

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

PUT-003734.99/2019/PP/M.XXB for 2019

Not a Service Delivery: Why the Tax Court Canceled VAT Correction on PT MIM's Production Cost Variance?

Decision

June 04, 2026 • Taxindo Prime Consulting

Not a Service Delivery: Why the Tax Court Canceled VAT Correction on PT MIM's Production Cost Variance?

Tax Court Appeal Decision | PPN | Partially Granted

PUT-010157.16/2023/PP/M.XXA Year 2024

PEB Approved by Customs: Can the DGT Still Impose Fines for Incomplete Tax Invoices?

Decision

June 04, 2026 • Taxindo Prime Consulting

PEB Approved by Customs: Can the DGT Still Impose Fines for Incomplete Tax Invoices?

Tax Court Lawsuit Decision | PPN | Partially Granted

PUT-009666.99/2019/PP/M.IIIA Year 2020

Securing CPO Input Tax Credits Despite Self-Produced Fresh Fruit Bunches

Decision

June 04, 2026 • Taxindo Prime Consulting

Securing CPO Input Tax Credits Despite Self-Produced Fresh Fruit Bunches

Tax Court Appeal Decision | PPN | Fully Granted

PUT-003688.16/2018/PP/M.XIIIB for 2019

Lawsuit Won! Administrative Delays Do Not Block 50% BPHTB Reduction for PT PG

Decision

June 04, 2026 • Taxindo Prime Consulting

Lawsuit Won! Administrative Delays Do Not Block 50% BPHTB Reduction for PT PG

Tax Court Lawsuit Decision | BPHTB | Fully Granted

PUT-010708.99/2023/PP/M.XIIB Year 2024

Tax Alert! Retained Earnings Reduction Without Supporting Documents Likely Deemed Dividends by Tax Court

Decision

June 04, 2026 • Taxindo Prime Consulting

Tax Alert! Retained Earnings Reduction Without Supporting Documents Likely Deemed Dividends by Tax Court

Tax Court Appeal Decision | Income Tax Article 4 Paragraph 2 (Final) | To Reject the Appeal/ Lawsuit

PUT-010641.25/2020/PP/M.XB Year 2024

Decision

June 04, 2026 • Taxindo Prime Consulting

A Typo Costs a Lawsuit: How PT REMS Lost Its Tax Court Case Over a Wrong Decision Number

Tax Court Lawsuit Decision | Annual Corporate Income Tax | Inadmissible

PUT-011554.99/2020/PP/M.IIIA Year 2021

How PT SI Successfully Challenged Royalty Reclassification

Decision

June 04, 2026 • Taxindo Prime Consulting

How PT SI Successfully Challenged Royalty Reclassification

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

PUT-003403.13/2018/PP/M.XIVB for 2019

This Tax Court Ruling Overturns the Article 21 Income Tax Correction, How Is That Possible?

Decision

June 04, 2026 • Taxindo Prime Consulting

This Tax Court Ruling Overturns the Article 21 Income Tax Correction, How Is That Possible?

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

PUT-002188.10/2020/PP/M.IIIA Year 2022

Undetected VAT Invoices Aren't Automatically Invalid! Analyzing PT UTSG's Victory Through the Joint and Several Liability Principle

Decision

June 04, 2026 • Taxindo Prime Consulting

Undetected VAT Invoices Aren't Automatically Invalid! Analyzing PT UTSG's Victory Through the Joint and Several Liability Principle

Tax Court Appeal Decision | PPN | Fully Granted

PUT-003329.16/2018/PP/M.IVB for 2019

Constructive Dividend Correction Voided: PT FI’s Victory in the PPh 26 Secondary Adjustment Dispute

Decision

June 04, 2026 • Taxindo Prime Consulting

Constructive Dividend Correction Voided: PT FI’s Victory in the PPh 26 Secondary Adjustment Dispute

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

PUT-010768.13/2023/PP/M.VB Year 2024

Appeal Won! Constructive Dividend Correction Automatically Dismissed Following the Annulment of Transfer Pricing Correction

Decision

June 04, 2026 • Taxindo Prime Consulting

Appeal Won! Constructive Dividend Correction Automatically Dismissed Following the Annulment of Transfer Pricing Correction

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

PUT-010769.13/2023/PP/M.VB Year 2024

Victory in Lawsuit! VAT Penalty Cancelled Despite Formal Delay in Issuing Tax Invoices

Decision

June 04, 2026 • Taxindo Prime Consulting

Victory in Lawsuit! VAT Penalty Cancelled Despite Formal Delay in Issuing Tax Invoices

Tax Court Lawsuit Decision | PPN | Fully Granted

PUT-009667.99/2019/PP/M.IIIA Tahun 2020

Securing a Total Victory: How PT FI Proven the Economic Benefit of Overseas Affiliate Management Fees at the Tax Court

Decision

June 04, 2026 • Taxindo Prime Consulting

Securing a Total Victory: How PT FI Proven the Economic Benefit of Overseas Affiliate Management Fees at the Tax Court

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

PUT-010771.13/2023/PP/M.VB Year 2024

Not a Dividend! Why the Tax Court Canceled PT FI's Article 26 Tax Correction<b> </b>

Decision

June 04, 2026 • Taxindo Prime Consulting

Not a Dividend! Why the Tax Court Canceled PT FI's Article 26 Tax Correction

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

PUT-010772.13/2023/PP/M.VB Year 2024

PPh 26 Appeal Case: Taxpayer Wins Partially! The Successful Evidential Tactic for Offshore Services That Dodged the 20% Tax

Decision

June 04, 2026 • Taxindo Prime Consulting

PPh 26 Appeal Case: Taxpayer Wins Partially! The Successful Evidential Tactic for Offshore Services That Dodged the 20% Tax

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

PUT-004448.13/2022/PP/M.IIA Year 2025

Buyer's Rights Protected! Tax Court Overturns VAT Correction Despite Seller's Failure to Report Invoices

Decision

June 04, 2026 • Taxindo Prime Consulting

Buyer's Rights Protected! Tax Court Overturns VAT Correction Despite Seller's Failure to Report Invoices

Tax Court Appeal Decision | PPN | Fully Granted

PUT-003286.16/2018/PP/M.XIIIB for 2019

Accruals in Books Do Not Equal Tax Due: PT UEPN's Victory in the Affiliated Loan Interest Dispute

Decision

June 04, 2026 • Taxindo Prime Consulting

Accruals in Books Do Not Equal Tax Due: PT UEPN's Victory in the Affiliated Loan Interest Dispute

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

PUT-010750.12/2021/PP/M.IIIA Year 2023

Winning a Transfer Pricing Appeal: Why the Tax Office’s Osiris Benchmarking Was Overturned by the Tax Court?

Decision

June 04, 2026 • Taxindo Prime Consulting

Winning a Transfer Pricing Appeal: Why the Tax Office’s Osiris Benchmarking Was Overturned by the Tax Court?

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

PUT-010767.15/2023/PP/M.VB Year 2024

Nominative Lists for Entertainment Expenses Rejected by Tax Judges? Why Taxpayers Win Against Minister of Finance Regulations

Decision

June 04, 2026 • Taxindo Prime Consulting

Nominative Lists for Entertainment Expenses Rejected by Tax Judges? Why Taxpayers Win Against Minister of Finance Regulations

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

PUT-012226.152023PPM.XIIB Year 2025

Decision

June 04, 2026 • Taxindo Prime Consulting

Nominative Lists for Entertainment Expenses Rejected by Tax Judges? Why Taxpayers Win Against Minister of Finance Regulations

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

PUT-012226.152023PPM.XIIB Year 2025

Lawsuit Dropped After DGT Admits Error? Analysis of PT BTN's VAT Dispute Withdrawal

Decision

June 04, 2026 • Taxindo Prime Consulting

Lawsuit Dropped After DGT Admits Error? Analysis of PT BTN's VAT Dispute Withdrawal

Tax Court Lawsuit Decision | Tax Dispute Resolution | Revocation

PUT-003260.99/2019/PP/M.IIB for 2019

A Landmark Victory in Tax Court! How PT. FI Successfully Overturned Constructive Dividend Allegations and Transfer Pricing Adjustments on Affiliated Services

Decision

June 04, 2026 • Taxindo Prime Consulting

A Landmark Victory in Tax Court! How PT. FI Successfully Overturned Constructive Dividend Allegations and Transfer Pricing Adjustments on Affiliated Services

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

PUT-010770.13/2023/PP/M.VB Year 2024

Decision

June 04, 2026 • Taxindo Prime Consulting

A Landmark Victory in Tax Court! How PT. FI Successfully Overturned Constructive Dividend Allegations and Transfer Pricing Adjustments on Affiliated Services

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

PUT-010770.13/2023/PP/M.VB Year 2024

PT FI’s Constructive Dividend Correction Overturned: Judges Rule Secondary Tax Invalid If Affiliated Transactions Proven Arm's Length

Decision

June 04, 2026 • Taxindo Prime Consulting

PT FI’s Constructive Dividend Correction Overturned: Judges Rule Secondary Tax Invalid If Affiliated Transactions Proven Arm's Length

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

PUT-010774.13/2023/PP/M.VB Year 2024

Lawsuit Denied! Why Tax Statute of Limitations Issues Cannot Be Resolved Through Rectification Channels.

Decision

June 04, 2026 • Taxindo Prime Consulting

Lawsuit Denied! Why Tax Statute of Limitations Issues Cannot Be Resolved Through Rectification Channels.

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

PUT-003251.99/2019/PP/M.XIB for 2019

Trillions in Tax Facilities Nearly Lost Over Immaterial Assets: PT USBE’s Victory Against Tax Allowance Revocation at the Tax Court

Decision

June 04, 2026 • Taxindo Prime Consulting

Trillions in Tax Facilities Nearly Lost Over Immaterial Assets: PT USBE’s Victory Against Tax Allowance Revocation at the Tax Court

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

PUT-010551.99/2022/PP/M.IIB Year 2024

Not a Taxable Service! Why Salary Reimbursement to Foreign Parent Companies is Exempt from VAT.

Decision

June 04, 2026 • Taxindo Prime Consulting

Not a Taxable Service! Why Salary Reimbursement to Foreign Parent Companies is Exempt from VAT.

Tax Court Appeal Decision | PPN | Fully Granted

PUT-003246.16/2018/PP/M.XXB for 2019

Partially Won: Electronics Distributor Fights Transfer Pricing Corrections and Shifts the Arm's Length Margin Range

Decision

June 04, 2026 • Taxindo Prime Consulting

Partially Won: Electronics Distributor Fights Transfer Pricing Corrections and Shifts the Arm's Length Margin Range

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

PUT-000768.152024PPM.XVA Year 2025

Tax Without Borders? Why Project Payments in Saudi Arabia are Exempt from Article 26 Income Tax Withholding in Indonesia

Decision

June 04, 2026 • Taxindo Prime Consulting

Tax Without Borders? Why Project Payments in Saudi Arabia are Exempt from Article 26 Income Tax Withholding in Indonesia

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

PUT-003199.35/2018/PP/M.XIVA for 2019

Decision

June 03, 2026 • Taxindo Prime Consulting

When Taxpayers Give Up Mid-Way: Tax Court Decision Grants the Withdrawal of Article 26 Income Tax Appeal and Sustains the SKPKB

Tax Court Appeal Decision | Fully Granted

PUT-014282.13/2020/PP/M.IIIA Year 2021

A Shortcut in Tax Disputes: Why Withdrawing an Appeal Can Be a Smart Choice?

Decision

June 03, 2026 • Taxindo Prime Consulting

A Shortcut in Tax Disputes: Why Withdrawing an Appeal Can Be a Smart Choice?

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

PUT-014280.13-2020-PP-M.IIIA Year 2021

Lost Lawsuit on Umrah Service VAT: PPIU License is Not Enough, Travel Agent Service Qualification Limited by Economic Substance

Decision

June 03, 2026 • Taxindo Prime Consulting

Lost Lawsuit on Umrah Service VAT: PPIU License is Not Enough, Travel Agent Service Qualification Limited by Economic Substance

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

PUT-001275.992024PPM.XVIA Year 2025

When Commissions Become Dividends: How a Tax Court Ruling Shatters DJP's Article 26 Income Tax Corrections on Multinational Enterprise Transactions

Decision

June 03, 2026 • Taxindo Prime Consulting

When Commissions Become Dividends: How a Tax Court Ruling Shatters DJP's Article 26 Income Tax Corrections on Multinational Enterprise Transactions

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

PUT-004453.13/2022/PP/M.IIA Year 2025

Total Victory! Tax Court Overturns Final Income Tax Corrections on Property Leases Deriving from Transfer Pricing Adjustments

Decision

June 03, 2026 • Taxindo Prime Consulting

Total Victory! Tax Court Overturns Final Income Tax Corrections on Property Leases Deriving from Transfer Pricing Adjustments

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

PUT-005315.25/2024/PP/M.XIA Year 2025

Partially Defeated in the Tax Court: Crucial Lessons on VAT Collection Evidence for State-Owned Enterprises

Decision

June 03, 2026 • Taxindo Prime Consulting

Partially Defeated in the Tax Court: Crucial Lessons on VAT Collection Evidence for State-Owned Enterprises

Tax Court Appeal Decision | PPN | Partially Granted

PUT-001768.162022PPM.XVIIIA Year 2025

Is Your Tax Invoice Code Incorrect? The Tax Court Decides Taxpayers Have the Right to Credit Input VAT, Here is Why!

Decision

June 03, 2026 • Taxindo Prime Consulting

Is Your Tax Invoice Code Incorrect? The Tax Court Decides Taxpayers Have the Right to Credit Input VAT, Here is Why!

Tax Court Appeal Decision | PPN | Fully Granted

PUT-014297.162020PPM.IIIA Year 2021

The BULOG VAT Collector Case: Is Rice Procurement Subject to Tax Withholding? An Analysis of the Latest Tax Court Ruling

Decision

June 03, 2026 • Taxindo Prime Consulting

The BULOG VAT Collector Case: Is Rice Procurement Subject to Tax Withholding? An Analysis of the Latest Tax Court Ruling

Tax Court Appeal Decision | PPN | Partially Granted

PUT-001765.162022PPM.XVIIIA Year 2025

Taxpayer's Lawsuit Rejected! Turns Out It's All Over Court Costs, Learn the Reasons Why!

Decision

June 03, 2026 • Taxindo Prime Consulting

Taxpayer's Lawsuit Rejected! Turns Out It's All Over Court Costs, Learn the Reasons Why!

Tax Court Appeal Decision | To Reject the Appeal/ Lawsuit

PUTP1-011400.162023PPM.XVIB Year 2025

Taxpayer Victory: The Tax Court Rules Warranty Costs Are Not Services Subject to Article 26 Income Tax Withholding!

Decision

June 03, 2026 • Taxindo Prime Consulting

Taxpayer Victory: The Tax Court Rules Warranty Costs Are Not Services Subject to Article 26 Income Tax Withholding!

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

PUT-000769.132024PPM.XVA Year 2025

Securing 0% VAT on IT Service Exports with Inward Remittance Evidence

Decision

June 03, 2026 • Taxindo Prime Consulting

Securing 0% VAT on IT Service Exports with Inward Remittance Evidence

Tax Court Appeal Decision | PPN | Fully Granted

PUT-011372.16/2024/PP/M.XVIIA for 2025

Is FPSO Not a Transportation Vessel? See Why the Judge Favored the Taxpayer in the Oil and Gas Asset Life Dispute.

Decision

June 03, 2026 • Taxindo Prime Consulting

Is FPSO Not a Transportation Vessel? See Why the Judge Favored the Taxpayer in the Oil and Gas Asset Life Dispute.

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

PUT-011371.15/2022/PP/M.VIIIB for 2025

Port Project Not Yet Operational, Can Input Tax Still Be Claimed? Here is the Judge's Verdict!

Decision

June 02, 2026 • Taxindo Prime Consulting

Port Project Not Yet Operational, Can Input Tax Still Be Claimed? Here is the Judge's Verdict!

Tax Court Appeal Decision | PPN | Fully Granted

PUT-009128.16/2019/PP/M.IIIA Year 2021

Trial Terminated! Why PT APP Withdrew Its Corporate Income Tax Appeal Mid-Proceedings?

Decision

June 02, 2026 • Taxindo Prime Consulting

Trial Terminated! Why PT APP Withdrew Its Corporate Income Tax Appeal Mid-Proceedings?

Tax Court Appeal Decision | Annual Corporate Income Tax | Revocation

PUT-009233.15/2021/PP/M.IIIA Year 2022

Counterparty Failed to Report VAT? Relax, PT TSS Won the Appeal Using Payment Evidence and Joint Liability Principles!

Decision

June 02, 2026 • Taxindo Prime Consulting

Counterparty Failed to Report VAT? Relax, PT TSS Won the Appeal Using Payment Evidence and Joint Liability Principles!

Tax Court Appeal Decision | PPN | Fully Granted

PUT-009152.16/2022/PP/M.XVB Year 2025

How PT SMI Proven Economic Benefits of Global Cost Sharing

Decision

June 02, 2026 • Taxindo Prime Consulting

How PT SMI Proven Economic Benefits of Global Cost Sharing

Tax Court Appeal Decision | PPN | Fully Granted

PUT-010824.16/2023/PP/M.IIIB for 2025

Warning! Not All DGT Letters Can Be Sued in Tax Court: Lessons from the PT JJSW Case

Decision

June 02, 2026 • Taxindo Prime Consulting

Warning! Not All DGT Letters Can Be Sued in Tax Court: Lessons from the PT JJSW Case

Tax Court Lawsuit Decision | KUP | Inadmissible

PUT-009263.99/2023/PP/M.IVB Year 2024

Strategies for Facing Transfer Pricing Corrections: Learning from PT TSS’s Absolute Victory in a VAT Export Dispute

Decision

June 02, 2026 • Taxindo Prime Consulting

Strategies for Facing Transfer Pricing Corrections: Learning from PT TSS’s Absolute Victory in a VAT Export Dispute

Tax Court Appeal Decision | PPN | Fully Granted

PUT-009146.16/2022/PP/M.XVB Year 2025

Tax Victory! DJP’s Extrapolation Method Collapses Without Concrete Transaction Evidence

Decision

June 02, 2026 • Taxindo Prime Consulting

Tax Victory! DJP’s Extrapolation Method Collapses Without Concrete Transaction Evidence

Tax Court Appeal Decision | PPN | Fully Granted

PUT-009147.16/2022/PP/M.XVB Year 2025

How PT TSS Won Its Export Dispute: Why Internal Benchmarks Aren't Always Enough for the Tax Court?

Decision

June 02, 2026 • Taxindo Prime Consulting

How PT TSS Won Its Export Dispute: Why Internal Benchmarks Aren't Always Enough for the Tax Court?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-009148.16/2022/PP/M.XVB Year 2025

Global Reinsurance Tax Dispute: Why Tax Treaties Prevail Over DGT Tax Corrections?

Decision

June 02, 2026 • Taxindo Prime Consulting

Global Reinsurance Tax Dispute: Why Tax Treaties Prevail Over DGT Tax Corrections?

Tax Court Appeal Decision | PPN | Fully Granted

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

Winning Appeal Strategy: Refuting Rubber Export Transfer Pricing Corrections Using the Resale Price Method

Decision

June 02, 2026 • Taxindo Prime Consulting

Winning Appeal Strategy: Refuting Rubber Export Transfer Pricing Corrections Using the Resale Price Method

Tax Court Appeal Decision | PPN | Fully Granted

PUT-009150.16/2022/PP/M.XVB Year 2025

Taxpayer Trapped! Why Objection Rights Automatically Void SKP Cancellation Requests: Essential Lessons from the PT JJSW Case

Decision

June 02, 2026 • Taxindo Prime Consulting

Taxpayer Trapped! Why Objection Rights Automatically Void SKP Cancellation Requests: Essential Lessons from the PT JJSW Case

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

PUT-009239.99/2023/PP/M.IVB Year 2024

Taxpayer Loses Lawsuit! Be Careful Choosing Legal Paths Between SKP Objection and STP Cancellation

Decision

June 02, 2026 • Taxindo Prime Consulting

Taxpayer Loses Lawsuit! Be Careful Choosing Legal Paths Between SKP Objection and STP Cancellation

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

PUT-009257.99/2023/PP/M.IVB Year 2024

Not a Taxable Service! How PT HI Won the VAT Dispute Over Intercompany Cost Allocation and Service Exports

Decision

June 02, 2026 • Taxindo Prime Consulting

Not a Taxable Service! How PT HI Won the VAT Dispute Over Intercompany Cost Allocation and Service Exports

Tax Court Appeal Decision | PPN | Fully Granted

PUT-013607.16/2022/PP/M.XVB for 2025

Not a Foreign Service! How PT MIM Successfully Refuted VAT Correction on Standard Cost Variances in Tax Court<b> </b>

Decision

June 02, 2026 • Taxindo Prime Consulting

Not a Foreign Service! How PT MIM Successfully Refuted VAT Correction on Standard Cost Variances in Tax Court

Tax Court Appeal Decision | PPN | Fully Granted

PUT-009537.16/2023/PP/M.XXA Year 2024

A Win for PT MIM: Proving Manufacturing Cost Variances Are Not Subject to Foreign Services VAT

Decision

June 02, 2026 • Taxindo Prime Consulting

A Win for PT MIM: Proving Manufacturing Cost Variances Are Not Subject to Foreign Services VAT

Tax Court Appeal Decision | PPN | Fully Granted

PUT-009538.16/2023/PP/M.XXA Year 2024

PT SKL Overturns Billions in VAT Corrections Caused by a Clerical Error.

Decision

June 02, 2026 • Taxindo Prime Consulting

PT SKL Overturns Billions in VAT Corrections Caused by a Clerical Error.

Tax Court Appeal Decision | PPN | Fully Granted

PUT-005997.16/2024/PP/M/XVIA for 2025

How PT MIM Won a Multi-Billion VAT Dispute: Physical Evidence Outweighs General Ledger Assumptions!

Decision

June 02, 2026 • Taxindo Prime Consulting

How PT MIM Won a Multi-Billion VAT Dispute: Physical Evidence Outweighs General Ledger Assumptions!

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

PUT-009539.16/2023/PP/M.XXA Year 2024

Settled Article 29 Tax But Still Billed for Article 25? Insights from PT AH’s Victory in the Tax Court

Decision

June 02, 2026 • Taxindo Prime Consulting

Settled Article 29 Tax But Still Billed for Article 25? Insights from PT AH’s Victory in the Tax Court

Tax Court Lawsuit Decision | Income Tax Article 25 Fully Granted

PUT-011553.99/2024/PP/M.IXA for 2025

Absolute Victory at the Tax Court: How SSP and Ledger Documentation Overturned PT MIM's Offshore Service VAT Correction

Decision

June 02, 2026 • Taxindo Prime Consulting

Absolute Victory at the Tax Court: How SSP and Ledger Documentation Overturned PT MIM's Offshore Service VAT Correction

Tax Court Appeal Decision | PPN | Fully Granted

PUT-009540.16/2023/PP/M.XXA Year 2024

Tax Authority Defeated! Court Overturns Transfer Pricing Adjustment on Rubber Exports

Decision

June 02, 2026 • Taxindo Prime Consulting

Tax Authority Defeated! Court Overturns Transfer Pricing Adjustment on Rubber Exports

Tax Court Appeal Decision | PPN | Fully Granted

PUT-009154.16/2022/PP/M.XVB Year 2025

Winning the Appeal: Overturning Export Price Corrections Through Trader Remuneration Testing

Decision

June 02, 2026 • Taxindo Prime Consulting

Winning the Appeal: Overturning Export Price Corrections Through Trader Remuneration Testing

Tax Court Appeal Decision | PPN | Fully Granted

PUT-009156.16/2022/PP/M.XVB Year 2025

Land Clearing VAT Disputes: Why the Tax Court Overturned the Tax Office's Correction?

Decision

June 02, 2026 • Taxindo Prime Consulting

Land Clearing VAT Disputes: Why the Tax Court Overturned the Tax Office's Correction?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-011507.16/2023/PP/M.IIIA for 2025

Victory at Court! How PT SPM’s TNMM Strategy Overturned Tax Authority's Transfer Pricing Adjustment on Palm Oil Transactions

Decision

June 02, 2026 • Taxindo Prime Consulting

Victory at Court! How PT SPM’s TNMM Strategy Overturned Tax Authority's Transfer Pricing Adjustment on Palm Oil Transactions

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

PUT-009379.15/2021/PP/M.XA Year 2024

No Remote Area Decree, Your Employee Facility Expenses Might Be Tax-Indeductible!

Decision

June 02, 2026 • Taxindo Prime Consulting

No Remote Area Decree, Your Employee Facility Expenses Might Be Tax-Indeductible!

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

PUT-011475.15/2019/PP/M.XB for 2025

Winning the Appeal: Testing the Economic Substance of Credit Notes in the Tech Industry

Decision

June 02, 2026 • Taxindo Prime Consulting

Winning the Appeal: Testing the Economic Substance of Credit Notes in the Tech Industry

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

PUT-009607.15/2023/PP/M.XXB Year 2024

PEB vs. Invoice: Why Differences in Export Data Do Not Always Lead to 2% Tax Penalties

Decision

June 02, 2026 • Taxindo Prime Consulting

PEB vs. Invoice: Why Differences in Export Data Do Not Always Lead to 2% Tax Penalties

Tax Court Lawsuit Decision | PPN | Partially Granted

PUT-009648.99/2019/PP/M.IIIA Year 2020

Defeating Revenue Corrections: Why Indirect Equalization Fails in Tax Court

Decision

June 02, 2026 • Taxindo Prime Consulting

Defeating Revenue Corrections: Why Indirect Equalization Fails in Tax Court

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

PUT-011463.15/2022/PP/M.XIA for 2025

When the Taxpayer 'Surrenders' and the DGT Agrees: The Strategy Behind a VAT Appeal Withdrawal

Decision

June 02, 2026 • Taxindo Prime Consulting

When the Taxpayer 'Surrenders' and the DGT Agrees: The Strategy Behind a VAT Appeal Withdrawal

Tax Court Appeal Decision | PPN | Fully Granted

PUT-014288.16/2020/PP/M.IIIA Year 2021

Shrimp Exports and the Administrative Sanction Polemic: Why PEB Data Discrepancies Do Not Automatically Trigger a 2% Penalty?

Decision

June 02, 2026 • Taxindo Prime Consulting

Shrimp Exports and the Administrative Sanction Polemic: Why PEB Data Discrepancies Do Not Automatically Trigger a 2% Penalty?

Tax Court Lawsuit Decision | PPN | Partially Granted

PUT-009646.99/2019/PP/M.IIIA Year 2020

Lawsuit Won! Administrative Sanctions Dropped When Tax Objects Proven Non-Taxable

Decision

June 02, 2026 • Taxindo Prime Consulting

Lawsuit Won! Administrative Sanctions Dropped When Tax Objects Proven Non-Taxable

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-009645.99/2019/PP/M.IIIA Year 2020

Limits of Tax Authority Power! PT KKM Wins Appeal Over Domestic Transfer Pricing Dispute.

Decision

June 02, 2026 • Taxindo Prime Consulting

Limits of Tax Authority Power! PT KKM Wins Appeal Over Domestic Transfer Pricing Dispute.

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

PUT-011450.15/2020/PP/M.XIB for 2025

Strategies for Managing 2% DPP Fines Due to PEB and Invoice Data Discrepancies: Lessons from PT ICS Case

Decision

June 02, 2026 • Taxindo Prime Consulting

Strategies for Managing 2% DPP Fines Due to PEB and Invoice Data Discrepancies: Lessons from PT ICS Case

Tax Court Lawsuit Decision | PPN | Fully Granted

PUT-009647.99/2019/PP/M.IIIA Year 2020

Decision

June 02, 2026 • Taxindo Prime Consulting

Freight Forwarding Services vs. Vessel Charter: Tax Decision Tests the Boundaries of Article 23 Income Tax and Final Income Tax!

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

PUT-004035.122021PPM.XVIIIA Year 2025

Lost in Audit, Won in Court: Article 23 Income Tax Litigation Strategies Against DJP's Equalization Corrections!

Decision

June 02, 2026 • Taxindo Prime Consulting

Lost in Audit, Won in Court: Article 23 Income Tax Litigation Strategies Against DJP's Equalization Corrections!

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

PUT-004036.122021PPM.XVIIIA Year 2025

Lost in a Tax Dispute: Why Transfer Pricing Documentation Is Not Strong Enough to Win in Tax Court Over Article 26 Income Tax Corrections?

Decision

June 02, 2026 • Taxindo Prime Consulting

Lost in a Tax Dispute: Why Transfer Pricing Documentation Is Not Strong Enough to Win in Tax Court Over Article 26 Income Tax Corrections?

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

PUT-004454.13/2022/PP/M.IIA Year 2025

Is Office Renovation VAT Creditable? Insights from PT Lexis Teknologi Digital’s Partial Victory at the Tax Court!

Decision

June 02, 2026 • Taxindo Prime Consulting

Is Office Renovation VAT Creditable? Insights from PT Lexis Teknologi Digital’s Partial Victory at the Tax Court!

Tax Court Appeal Decision | PPN | Partially Granted

PUT-011426.16/2023/PP/M.XVIA for 2025

Watch Out! Article 26 Income Tax Appeal Rejected by the Panel of Judges: Why Are Payments Abroad Treated as Objects of Article 26 Income Tax?

Decision

June 02, 2026 • Taxindo Prime Consulting

Watch Out! Article 26 Income Tax Appeal Rejected by the Panel of Judges: Why Are Payments Abroad Treated as Objects of Article 26 Income Tax?

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

PUT-004454.13/2022/PP/M.IIA Year 2025

Hospitals Beware: Why Management Services and Outpatient Medicines are Still Subject to VAT?

Decision

June 02, 2026 • Taxindo Prime Consulting

Hospitals Beware: Why Management Services and Outpatient Medicines are Still Subject to VAT?

Tax Court Appeal Decision | PPN | Partially Granted

PUT-011400.16/2023/PP/M.XVIB for 2025

The Input Tax Trap for Courier Companies: Why Vehicle Leasing Remains Non-Deductible?

Decision

May 29, 2026 • Taxindo Prime Consulting

The Input Tax Trap for Courier Companies: Why Vehicle Leasing Remains Non-Deductible?

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

PUT-009056.16/2023/PP/M.XXB Year 2024

Decision

May 29, 2026 • Taxindo Prime Consulting

Stranger Than Fiction: A Taxpayer Sues a Favorable Decision—What Is the Strategy Behind It?

Tax Court Appeal Decision | Fully Granted

PUT-001268.992024PPM.XVIA Year 2025

Decision

May 29, 2026 • Taxindo Prime Consulting

The Rights of Taxable Entrepreneurs (PKP) to Credit Input Tax Prior to Delivery: An Analysis of a Tax Court Decision Changing the Paradigm of VAT Legal Interpretation

Tax Court Appeal Decision | PPN | Fully Granted

PUT-002976.16/2022/PP/M.IVB Year 2025

Partial Victory: Unveiling PRM BLG’s Strategy in Defending PPh Article 22 Tax Credits at the Tax Court

Decision

May 29, 2026 • Taxindo Prime Consulting

Partial Victory: Unveiling PRM BLG’s Strategy in Defending PPh Article 22 Tax Credits at the Tax Court

Tax Court Appeal Decision | Income Tax Article 22 (Non-Final) | Partially Granted

PUT-004988.112021PPM.XVIIIA Year 2025

How PT TTSI Proven Unbilled Revenue Accuracy Through Accounting Standards.

Decision

May 29, 2026 • Taxindo Prime Consulting

How PT TTSI Proven Unbilled Revenue Accuracy Through Accounting Standards.

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

PUT-000828.15/2021/PP/M.XIB for 2025

How a One-Week Lapse Led to a Formal Defeat in PT MTP’s Final Income Tax Dispute

Decision

May 29, 2026 • Taxindo Prime Consulting

How a One-Week Lapse Led to a Formal Defeat in PT MTP’s Final Income Tax Dispute

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

PUT-000816.25/2025/PP/M.XVIIIA for 2025

Decision

May 29, 2026 • Taxindo Prime Consulting

Breach of Contract Penalties and Interest from the Perspective of PPh Article 23: A Tax Court Decision Sets a New Precedent

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

PUT-007097.12/2024/PP/M.XIVA Year 2025

Why Credit Mutations in the General Ledger Are Not Always Subject to VAT?

Decision

May 29, 2026 • Taxindo Prime Consulting

Why Credit Mutations in the General Ledger Are Not Always Subject to VAT?

Tax Court Appeal Decision | PPN | Partially Granted

PUT-000792.16/2024/PP/M.IXB for 2025

Royalty Payment Fails, IDR 381 Million VAT Remains Corrected! A Crucial Lesson from the Tax Court

Decision

May 29, 2026 • Taxindo Prime Consulting

Royalty Payment Fails, IDR 381 Million VAT Remains Corrected! A Crucial Lesson from the Tax Court

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

PUT-014284.162020PPM.IIIA Year 2021

Decision

May 29, 2026 • Taxindo Prime Consulting

Watch Out! Input Tax Can Be Rejected Even with a Valid Tax Invoice: Tax Court Decision Affirms the 'Direct Relation' Criteria

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

PUT-014305.16/2020/PP/M.IIIA Year 2021

Vehicle Rentals for Couriers Non-Deductible? Critical Lessons for Logistics Companies from the Latest Tax Court Ruling

Decision

May 29, 2026 • Taxindo Prime Consulting

Vehicle Rentals for Couriers Non-Deductible? Critical Lessons for Logistics Companies from the Latest Tax Court Ruling

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

PUT-009057.16/2023/PP/M.XXB Year 2024

The Juridical Implications of Crediting Input Tax on the Obligation to Collect VAT

Decision

May 29, 2026 • Taxindo Prime Consulting

The Juridical Implications of Crediting Input Tax on the Obligation to Collect VAT

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

PUT-000789.16/2024/PP/M.VIA for 2025

Courier Vehicle Leasing Strategy: Why Was PT BCE's Input Tax Claim Rejected?

Decision

May 29, 2026 • Taxindo Prime Consulting

Courier Vehicle Leasing Strategy: Why Was PT BCE's Input Tax Claim Rejected?

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

PUT-009059.16/2023/PP/M.XXB Year 2024

A IDR 74 Billion Final Income Tax Article 21 Assessment: Why PRM BLG Lost Against the DGT in the Tax Court? [(PUT-004780.28/2021/PP/M.XVIIIA Year 2025)]

Decision

May 29, 2026 • Taxindo Prime Consulting

A IDR 74 Billion Final Income Tax Article 21 Assessment: Why PRM BLG Lost Against the DGT in the Tax Court? [(PUT-004780.28/2021/PP/M.XVIIIA Year 2025)]

Tax Court Appeal Decision | Income Tax Article 21 (Final) | To Reject the Appeal/ Lawsuit

PUT-004780.28/2021/PP/M.XVIIIA Year 2025

Strategy to Repel Joint Cost Corrections: Why Passive Dividends Should Not Bear Operational Expenses?

Decision

May 29, 2026 • Taxindo Prime Consulting

Strategy to Repel Joint Cost Corrections: Why Passive Dividends Should Not Bear Operational Expenses?

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

PUT-008527.15/2020/PP/M.IIIA Year 2022

Not Income! Why the Tax Court Overturned Tax Corrections on Director's Debt Repayments

Decision

May 29, 2026 • Taxindo Prime Consulting

Not Income! Why the Tax Court Overturned Tax Corrections on Director's Debt Repayments

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

PUT-009097.14/2022/PP/M.XIIIA Year 2025

Battle of Evidence: Taxpayer Prevails Against Bad Stock Expense Correction by Arguing Substance Over Form.

Decision

May 29, 2026 • Taxindo Prime Consulting

Battle of Evidence: Taxpayer Prevails Against Bad Stock Expense Correction by Arguing Substance Over Form.

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

PUT-001159.15/2022/PP/M.XIVB Year 2025

Good News for Importers! Overseas Warranty Claim Costs Are Not Tax Objects, Here’s the Judge's Explanation

Decision

May 29, 2026 • Taxindo Prime Consulting

Good News for Importers! Overseas Warranty Claim Costs Are Not Tax Objects, Here’s the Judge's Explanation

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

PUT-000770.13/2024/PP/M.XVA for 2025

Victory at Tax Court! How PT BMS Successfully Challenged Audit Notification Restrictions to Protect Taxpayer Disclosure Rights

Decision

May 29, 2026 • Taxindo Prime Consulting

Victory at Tax Court! How PT BMS Successfully Challenged Audit Notification Restrictions to Protect Taxpayer Disclosure Rights

Tax Court Appeal Decision | PPN | Fully Granted

PUT-009119.16/2019/PP/M.IIIA Year 2021

A Major Win for Taxpayers: Judges Affirm Disclosure of Incorrectness Remains Valid Even After SPHP Issuance

Decision

May 29, 2026 • Taxindo Prime Consulting

A Major Win for Taxpayers: Judges Affirm Disclosure of Incorrectness Remains Valid Even After SPHP Issuance

Tax Court Appeal Decision | PPN | Fully Granted

PUT-009121.16/2019/PP/M.IIIA Year 2021

PPh Pasal 21 Ternyata Bisa Jadi Biaya Pengurang Penghasilan, Ini Syaratnya

Decision

May 29, 2026 • Taxindo Prime Consulting

PPh Pasal 21 Ternyata Bisa Jadi Biaya Pengurang Penghasilan, Ini Syaratnya

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

PUT-000759.15/2020/PP/M.XA for 2025

Winning Tax Appeals: Why the KUP Law Overrules Government Regulation 74/2011 in Voluntary Disclosure Disputes?

Decision

May 29, 2026 • Taxindo Prime Consulting

Winning Tax Appeals: Why the KUP Law Overrules Government Regulation 74/2011 in Voluntary Disclosure Disputes?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-009125.16/2019/PP/M.IIIA Year 2021

Terminating Tax Disputes Mid-Trial: Reviewing the Legality of PT APP’s Appeal Withdrawal

Decision

May 29, 2026 • Taxindo Prime Consulting

Terminating Tax Disputes Mid-Trial: Reviewing the Legality of PT APP’s Appeal Withdrawal

Tax Court Appeal Decision | Tax Dispute Resolution | Fully Granted

PUT-009232.16/2021/PP/M.IIIA Year 2022

Decision

May 29, 2026 • Taxindo Prime Consulting

Terminating Tax Disputes Mid-Trial: Reviewing the Legality of PT APP’s Appeal Withdrawal

Tax Court Appeal Decision | Tax Dispute Resolution | Fully Granted

PUT-009232.16/2021/PP/M.IIIA Year 2022

Strategy to Handle Tax Equalization: Distinguishing Service Fees from Material Purchases

Decision

May 29, 2026 • Taxindo Prime Consulting

Strategy to Handle Tax Equalization: Distinguishing Service Fees from Material Purchases

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

PUT-000742.12/2020/PP/M.IIA for 2025

Why Product Quality Differences Are Key to Overturning Tax Audits?

Decision

May 29, 2026 • Taxindo Prime Consulting

Why Product Quality Differences Are Key to Overturning Tax Audits?

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

PUT-000719.15/2024/PP/M.VA for 2025

PRM BLG's Jumbo VAT Assessment Partially Slashed: Withholding Taxpayer Loses on Unreceived Invoices, Wins on Double Payment Evidence

Decision

May 29, 2026 • Taxindo Prime Consulting

PRM BLG's Jumbo VAT Assessment Partially Slashed: Withholding Taxpayer Loses on Unreceived Invoices, Wins on Double Payment Evidence

Tax Court Appeal Decision | PPN | Partially Granted

PUT-004529.162021PPM.XVIIIA Year 2025

Equalization Correction Alert! PT DMG Loses in Tax Court Due to Failure to Prove Accounting Errors

Decision

May 29, 2026 • Taxindo Prime Consulting

Equalization Correction Alert! PT DMG Loses in Tax Court Due to Failure to Prove Accounting Errors

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

PUT-000700.12/2023/PP/M.XIVB for 2024

The 4.8 Billion Threshold Trap: Why CV H Lost Its Tax Court Battle Despite Claims of Destroyed Records and Unaware Obligations

Decision

May 29, 2026 • Taxindo Prime Consulting

The 4.8 Billion Threshold Trap: Why CV H Lost Its Tax Court Battle Despite Claims of Destroyed Records and Unaware Obligations

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

PUT-011283.16/2024/PP/M.XVIIA for 2025

How PT L Won the Benefits-in-Kind Dispute: Why Remote Area Status is a Game Changer in Tax Court

Decision

May 29, 2026 • Taxindo Prime Consulting

How PT L Won the Benefits-in-Kind Dispute: Why Remote Area Status is a Game Changer in Tax Court

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

PUT-011276.15/2020/PP/M. IIB for 2025

Taxpayer Victory: Affiliated Rental Final PPh Annulled After Primary Expense Correction Overturned by Tax Court

Decision

May 29, 2026 • Taxindo Prime Consulting

Taxpayer Victory: Affiliated Rental Final PPh Annulled After Primary Expense Correction Overturned by Tax Court

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

PUT-005317.252024PPM.XIA Year 2025

Cross-Border Rental Tax Dispute: Why the Tax Court Rejected Article 26 Assessment and Reclassified it as Final Income Tax Article 4(2)?

Decision

May 29, 2026 • Taxindo Prime Consulting

Cross-Border Rental Tax Dispute: Why the Tax Court Rejected Article 26 Assessment and Reclassified it as Final Income Tax Article 4(2)?

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

PUT-011996.132020PPM.IIIA Year 2022

Why Unilateral Margin Adjustments Often Fail in the Indonesian Tax Court.

Decision

May 29, 2026 • Taxindo Prime Consulting

Why Unilateral Margin Adjustments Often Fail in the Indonesian Tax Court.

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

PUT-011250.15/2021/PP/M.IA for 2025

DGT'S DATA CAN BE REFUTED! Why Apportal Export Declaration Summaries Are Insufficiently Strong in the Tax Court?

Decision

May 29, 2026 • Taxindo Prime Consulting

DGT'S DATA CAN BE REFUTED! Why Apportal Export Declaration Summaries Are Insufficiently Strong in the Tax Court?

Tax Court Appeal Decision | PPN | Partially Granted

PUT-004525.16/2024/PP/M.IB Year 2025

Personal Accounts Used for Company Vendor Payments Are Not Taxable Objects if Cash Flow Is Validated.

Decision

May 29, 2026 • Taxindo Prime Consulting

Personal Accounts Used for Company Vendor Payments Are Not Taxable Objects if Cash Flow Is Validated.

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

PUT-011230.14/2022/PP/M.IB for 2025

NPV Accounting Entries Do Not Equal Tax Liability: Valuable Lessons from PT. DU’s Absolute Victory at the Tax Court

Decision

May 29, 2026 • Taxindo Prime Consulting

NPV Accounting Entries Do Not Equal Tax Liability: Valuable Lessons from PT. DU’s Absolute Victory at the Tax Court

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

PUT-011209.12/2023/PP/M.XVIB for 2025

Escrow Funds for Land Acquisition Could Be Subject to VAT: Valuable Lessons from PT MAS's Tax Court Defeat

Decision

May 29, 2026 • Taxindo Prime Consulting

Escrow Funds for Land Acquisition Could Be Subject to VAT: Valuable Lessons from PT MAS's Tax Court Defeat

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

PUT-011087.16/2024/PP/M.XVIB for 2025

Why Suing a Tax Office Return Letter Might Get Your Case Dismissed

Decision

May 29, 2026 • Taxindo Prime Consulting

Why Suing a Tax Office Return Letter Might Get Your Case Dismissed

Tax Court Lawsuit Decision | KUP | Inadmissible

PUT-011048.99/2021/PP/M. XVIB for 2025

PT MIT’s Strategy Against "New Dispute" Corrections and Inventory Timing Difference Issues.

Decision

May 29, 2026 • Taxindo Prime Consulting

PT MIT’s Strategy Against "New Dispute" Corrections and Inventory Timing Difference Issues.

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

PUT-011023.15/2023/PP/M.VIB for 2025

Management Fees Dispute: How Tax Treaties Safeguard Taxpayers from PPh 26 Corrections

Decision

May 29, 2026 • Taxindo Prime Consulting

Management Fees Dispute: How Tax Treaties Safeguard Taxpayers from PPh 26 Corrections

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

PUT-010908.15/2023/PP/M.XB for 2025

Taxpayer Wins Against Affiliated Rental Expense Correction: Tax Court Protects Against Double Taxation in Concealed Dividend Scheme.

Decision

May 26, 2026 • Taxindo Prime Consulting

Taxpayer Wins Against Affiliated Rental Expense Correction: Tax Court Protects Against Double Taxation in Concealed Dividend Scheme.

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

PUT-004062.15/2024/PP/M.VIB Year 2025

Securing Interest Deductions and Tax Credits Against Disputed Auditor Corrections

Decision

May 26, 2026 • Taxindo Prime Consulting

Securing Interest Deductions and Tax Credits Against Disputed Auditor Corrections

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

PUT-000390.15/2018/PP/M.XlIA for 2019

Why Input VAT on Air Conditioning for Factory Clinics Might Be Disallowed by the Tax Court

Decision

May 26, 2026 • Taxindo Prime Consulting

Why Input VAT on Air Conditioning for Factory Clinics Might Be Disallowed by the Tax Court

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

PUT-000317.16/2018/PP/M.IIA for 2019

Bank Secrecy Is Not a Barrier to Winning Tax Disputes: Lessons from the PT B Case

Decision

May 26, 2026 • Taxindo Prime Consulting

Bank Secrecy Is Not a Barrier to Winning Tax Disputes: Lessons from the PT B Case

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

PUT-000297.25/2018/PP/M.IVB for 2019

Lawsuit Rejected: Warning, Your Second Application for STP Cancellation Only Has 3 Months! The Hard Lesson of PT AKJ at the Tax Court

Decision

May 26, 2026 • Taxindo Prime Consulting

Lawsuit Rejected: Warning, Your Second Application for STP Cancellation Only Has 3 Months! The Hard Lesson of PT AKJ at the Tax Court

Tax Court Appeal Decision | To Reject the Appeal/ Lawsuit

PUT-010335.99/2024/PP/M.XIVA Year 2025

Lawsuit Dismissed for Being Premature: The Critical Need to Pursue Article 36 KUP Administrative Remedies Before the Tax Court

Decision

May 26, 2026 • Taxindo Prime Consulting

Lawsuit Dismissed for Being Premature: The Critical Need to Pursue Article 36 KUP Administrative Remedies Before the Tax Court

Tax Court Lawsuit Decision | Income Tax Article 21 (Non-Final) | To Reject the Appeal/ Lawsuit

PUT-000283.99/2019/PP/M.VB for 2019

Lawsuit Withdrawn! The Curator's Strategy in the VAT Refund Dispute of CV MMS

Decision

May 26, 2026 • Taxindo Prime Consulting

Lawsuit Withdrawn! The Curator's Strategy in the VAT Refund Dispute of CV MMS

Tax Court Lawsuit Decision | PPN | Revocation

PUT-000227.99/2019/PP/M.XIIIA for 2019

Tax Lawsuit Rejected! Crucial Lesson: The 3-Month Deadline for Second Assessment Request and the Finality Principle Locking the Tax Assessment Letter

Decision

May 26, 2026 • Taxindo Prime Consulting

Tax Lawsuit Rejected! Crucial Lesson: The 3-Month Deadline for Second Assessment Request and the Finality Principle Locking the Tax Assessment Letter

Tax Court Appeal Decision | To Reject the Appeal/ Lawsuit

PUT-010325.99/2024/PP/M.XIVA Year 2025

Tax Paid but Not by Choice? Why the Court Overturned the Rejection of PT IRS’s Tax Sanction Waiver

Decision

May 26, 2026 • Taxindo Prime Consulting

Tax Paid but Not by Choice? Why the Court Overturned the Rejection of PT IRS’s Tax Sanction Waiver

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-000220.99/2018/PP/M.VIIIB for 2019

How a Revised Audit Report Saved PT TTME from Billions in Transfer Pricing Corrections.

Decision

May 26, 2026 • Taxindo Prime Consulting

How a Revised Audit Report Saved PT TTME from Billions in Transfer Pricing Corrections.

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

PUT-000214.15/2018/PP/M.IIIA for 2019

The 3-Month Deadline for Filing a Second Application for SKP Cancellation under PMK 8/2013 (PUT-010315.99/2024/PP/M.XIVA Tahun 2025)

Decision

May 26, 2026 • Taxindo Prime Consulting

The 3-Month Deadline for Filing a Second Application for SKP Cancellation under PMK 8/2013 (PUT-010315.99/2024/PP/M.XIVA Tahun 2025)

Tax Court Appeal Decision | To Reject the Appeal/ Lawsuit

PUT-010315.99/2024/PP/M.XIVA Year 2025

Appeal Won! PT BCE Successfully Overturns VAT Turnover Correction Due to Lack of Physical Evidence by Tax Authority

Decision

May 26, 2026 • Taxindo Prime Consulting

Appeal Won! PT BCE Successfully Overturns VAT Turnover Correction Due to Lack of Physical Evidence by Tax Authority

Tax Court Appeal Decision | PPN | Fully Granted

PUT-009051.16/2023/PP/M.XXB Year 2024

Administrative Errors in Tax IDs Do Not Forfeit Your Right to Input Tax Credits

Decision

May 26, 2026 • Taxindo Prime Consulting

Administrative Errors in Tax IDs Do Not Forfeit Your Right to Input Tax Credits

Tax Court Appeal Decision | PPN | Fully Granted

PUT-000216.16/2018/PP/M.IIIA for 2019

Strategies for Facing Forex Loss Corrections: Must Affiliated Loans Always Be Linked to Dividends?

Decision

May 26, 2026 • Taxindo Prime Consulting

Strategies for Facing Forex Loss Corrections: Must Affiliated Loans Always Be Linked to Dividends?

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

PUT-000213.15/2018/PP/M.IIB for 2019

One Day Late, Appeal Rights Gone: Crucial Lessons from the PT AML Tax Dispute

Decision

May 26, 2026 • Taxindo Prime Consulting

One Day Late, Appeal Rights Gone: Crucial Lessons from the PT AML Tax Dispute

Tax Court Appeal Decision | PPN | Inadmissible

PUT-000208.16/2019/PP/HT.II for 2019

Affirming the Principle of Res Judicata and Administrative Finality: The 3-Month Deadline for Filing a Second Application for SKP Cancellation under PMK 8/2013 (PUT-010315.99/2024/PP/M.XIVA Tahun 2025)

Decision

May 26, 2026 • Taxindo Prime Consulting

Affirming the Principle of Res Judicata and Administrative Finality: The 3-Month Deadline for Filing a Second Application for SKP Cancellation under PMK 8/2013 (PUT-010315.99/2024/PP/M.XIVA Tahun 2025)

Tax Court Appeal Decision | To Reject the Appeal/ Lawsuit

PUT-010315.99/2024/PP/M.XIVA Year 2025

Toll Manufacturing Disputes: Why Service Exports Are Entitled to 0 Percent VAT?

Decision

May 26, 2026 • Taxindo Prime Consulting

Toll Manufacturing Disputes: Why Service Exports Are Entitled to 0 Percent VAT?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-000177.16/2018/PP/M.IIIA for 2019

Failure to Prove Payment Leads to VAT Correction: Key Lessons from PT LEI's Tax Dispute [(PUT-000662.16/2024/PP/M.XVA Tahun 2025)]

Decision

May 26, 2026 • Taxindo Prime Consulting

Failure to Prove Payment Leads to VAT Correction: Key Lessons from PT LEI's Tax Dispute [(PUT-000662.16/2024/PP/M.XVA Tahun 2025)]

Tax Court Appeal Decision | PPN | Partially Granted

PUT-000662.16/2024/PP/M.XVA Year 2025

Beware! Cost Equalization Can Lead to Underpaid Taxes Without Strong Evidence

Decision

May 26, 2026 • Taxindo Prime Consulting

Beware! Cost Equalization Can Lead to Underpaid Taxes Without Strong Evidence

Tax Court Appeal Decision | Income Tax Article 21 (Non-Final) | To Reject the Appeal/ Lawsuit

PUT-009048.10/2023/M.XXB Year 2024

Winning a VAT Appeal: Why Bank Transfer Proof Outweighs Supplier Administrative Flaws

Decision

May 26, 2026 • Taxindo Prime Consulting

Winning a VAT Appeal: Why Bank Transfer Proof Outweighs Supplier Administrative Flaws

Tax Court Appeal Decision | PPN | Fully Granted

PUT-009053.16/2023/PP/M.XXB Year 2024

GP's Victory: Why Tax Auditor's Administrative Errors Must Not Extinguish Taxpayer's Overpayment Rights?

Decision

May 26, 2026 • Taxindo Prime Consulting

GP's Victory: Why Tax Auditor's Administrative Errors Must Not Extinguish Taxpayer's Overpayment Rights?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-000172.16/2018/PP/M.IVA Tahun 2019

Is Your SKPKB Legally Flawed? Learn Why Taxpayers Can Cancel a Tax Assessment Letter!

Decision

May 26, 2026 • Taxindo Prime Consulting

Is Your SKPKB Legally Flawed? Learn Why Taxpayers Can Cancel a Tax Assessment Letter!

Tax Court Appeal Decision | Fully Granted

PUT-001269.99/2024/PP/M.XVIA Year 2025

Winning the Tax Appeal: Defending Against Input Tax Corrections Caused by Counterparty Reporting Failures

Decision

May 26, 2026 • Taxindo Prime Consulting

Winning the Tax Appeal: Defending Against Input Tax Corrections Caused by Counterparty Reporting Failures

Tax Court Appeal Decision | PPN | Fully Granted

PUT-008858.16/2023/PP/M.IIB Year 2024

Are Backdated Contracts Recognized? Key Lessons from PT BI’s Tax Victory.

Decision

May 26, 2026 • Taxindo Prime Consulting

Are Backdated Contracts Recognized? Key Lessons from PT BI’s Tax Victory.

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

PUT-000130.15/2018/PP/M.XXB for 2019

Winning the Tax Appeal: How PT BCE Proven VAT Equalization Differences Were Not Taxable Objects

Decision

May 26, 2026 • Taxindo Prime Consulting

Winning the Tax Appeal: How PT BCE Proven VAT Equalization Differences Were Not Taxable Objects

Tax Court Appeal Decision | PPN | Fully Granted

PUT-009054.16/2023/PP/M.XXB Year 2024

The Critical Role of Bank Statements and General Ledgers in Proving Import Transaction Values

Decision

May 26, 2026 • Taxindo Prime Consulting

The Critical Role of Bank Statements and General Ledgers in Proving Import Transaction Values

Tax Court Appeal Decision | Import Duty | Fully Granted

PUT-000099.19/2018/PP/M.XVIIB for 2019

The Truth Behind the Tax Ruling: Why an Incorrect Taxpayer Identification Number Fails to Negate an Entrepreneur's Right to Credit Input Tax?

Decision

May 26, 2026 • Taxindo Prime Consulting

The Truth Behind the Tax Ruling: Why an Incorrect Taxpayer Identification Number Fails to Negate an Entrepreneur's Right to Credit Input Tax?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-002978.16/2022/PP/M.IVB Year 2025

VAT Paid but Disallowed? Learning from PT PHPO’s Victory Against Input Tax Corrections in Bonded Zones

Decision

May 26, 2026 • Taxindo Prime Consulting

VAT Paid but Disallowed? Learning from PT PHPO’s Victory Against Input Tax Corrections in Bonded Zones

Tax Court Appeal Decision | PPN | Fully Granted

PUT-000084.16/2018/PP/M.XVA for 2019

Ex-Officio Tax Transfers by DGT Do Not Constitute "Voluntary Payment" by Taxpayers

Decision

May 26, 2026 • Taxindo Prime Consulting

Ex-Officio Tax Transfers by DGT Do Not Constitute "Voluntary Payment" by Taxpayers

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-000054.99/2018/PP/M.VIIIB Tahun 2019

The Double Taxation Trap of Final Income Tax on Building Rentals: Why Service Charges are Not Objects of Final Income Tax?

Decision

May 26, 2026 • Taxindo Prime Consulting

The Double Taxation Trap of Final Income Tax on Building Rentals: Why Service Charges are Not Objects of Final Income Tax?

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

PUT-005321.25/2024/PPM.XIA Year 2025

Courier Vehicle Leasing Strategy Leads to Tax Correction: Why Was PT BCE's Input VAT Rejected by the Tax Court?

Decision

May 26, 2026 • Taxindo Prime Consulting

Courier Vehicle Leasing Strategy Leads to Tax Correction: Why Was PT BCE's Input VAT Rejected by the Tax Court?

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

PUT-009055.16/2023/PP/M.XXB Year 2024

Tax Court Victory: Why IUPHHK-HTI Replanting Reserves Remain Tax Deductible?

Decision

May 26, 2026 • Taxindo Prime Consulting

Tax Court Victory: Why IUPHHK-HTI Replanting Reserves Remain Tax Deductible?

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

PUT-008551.15/2022/PP/M.XA Year 2024

Paid Your Taxes on Time but Still Got Fined? Insight into a Taxpayer's Victory at the Tax Court.

Decision

May 26, 2026 • Taxindo Prime Consulting

Paid Your Taxes on Time but Still Got Fined? Insight into a Taxpayer's Victory at the Tax Court.

Tax Court Lawsuit Decision | Income Tax Article 25 Fully Granted

PUT-000044.16/2019/PP/M.XA for 2019

Decision

May 26, 2026 • Taxindo Prime Consulting

Paid Your Taxes on Time but Still Got Fined? Insight into a Taxpayer's Victory at the Tax Court.

Tax Court Appeal Decision | Income Tax Article 25

PUT-000017.99/2019/PP/M.IVA for 2019

The Hidden Tax Risks of Nominee Structures! Why Using Someone Else’s Name for Shares Could Cost You Dearly

Decision

May 26, 2026 • Taxindo Prime Consulting

The Hidden Tax Risks of Nominee Structures! Why Using Someone Else’s Name for Shares Could Cost You Dearly

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

PUT-000013.14/2018/PP/M.VIIIB for 2019

A Billion-Rupiah Mistake in Profit Data: Crucial Lessons from PT BJ’s Successful Tax Court Challenge

Decision

May 26, 2026 • Taxindo Prime Consulting

A Billion-Rupiah Mistake in Profit Data: Crucial Lessons from PT BJ’s Successful Tax Court Challenge

Tax Court Appeal Decision | Income Tax Article 25 Fully Granted

PUT-000012.99/2019/PP/M.IIIB for 2019

Legal Certainty of Input VAT Creditability: Analysis of Operational Cost Causality versus DJP's Fiscal Correction under Article 9 Paragraph (8) of the VAT Law

Decision

May 26, 2026 • Taxindo Prime Consulting

Legal Certainty of Input VAT Creditability: Analysis of Operational Cost Causality versus DJP's Fiscal Correction under Article 9 Paragraph (8) of the VAT Law

Tax Court Appeal Decision | PPN | Fully Granted

PUT-009274.162023PPM.IIB Year 2025

Navigating Joint Cost Corrections: Lessons from PT ML’s Tax Dispute Regarding Security and Cleaning Expense Allocation at the Tax Court

Decision

May 26, 2026 • Taxindo Prime Consulting

Navigating Joint Cost Corrections: Lessons from PT ML’s Tax Dispute Regarding Security and Cleaning Expense Allocation at the Tax Court

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

PUT-000854.15/2024/PP/M.VIB for 2025

Decision

May 26, 2026 • Taxindo Prime Consulting

Are Export Handling Costs Subject to 0% VAT? Dissecting the Tax Court Decision that Overturned the DGT's Tax Base Correction!

Tax Court Appeal Decision | PPN | Fully Granted

PUT-009273.162023PPM.IIB Year 2025

A Valuable Lesson for PT JP: Why Cost Equalization Led to the Rejection of a Tax Appeal?

Decision

May 26, 2026 • Taxindo Prime Consulting

A Valuable Lesson for PT JP: Why Cost Equalization Led to the Rejection of a Tax Appeal?

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

PUT-000847.12/2024/PP/M.VIA for 2025

Appeal Dismissed Before Trial: The Critical Role of the 50 Percent Payment in Tax Disputes

Decision

May 26, 2026 • Taxindo Prime Consulting

Appeal Dismissed Before Trial: The Critical Role of the 50 Percent Payment in Tax Disputes

Tax Court Appeal Decision | Annual Corporate Income Tax | Inadmissible

PUT-000836.15/2025/PP/M.XVIB for 2025

Decision

May 26, 2026 • Taxindo Prime Consulting

Watch Out, Your Export Handling Costs Risk Being Assessed a 10% VAT! Lessons from the Tax Court Decision Affirming 0% VAT

Tax Court Appeal Decision | PPN | Fully Granted

PUT-009270.162023PPM.IIB Year 2025

The Allegation of Fictitious Tax Invoices Overturned: The Purchaser Acting in Good Faith Wins the VAT Appeal Against the DGT!

Decision

May 26, 2026 • Taxindo Prime Consulting

The Allegation of Fictitious Tax Invoices Overturned: The Purchaser Acting in Good Faith Wins the VAT Appeal Against the DGT!

Tax Court Appeal Decision | PPN | Fully Granted

PUT-008979.16/2024/PP/M.XXA Year 2025

Article 23 Income Tax Equalization Dispute: Why Goods Purchases Cannot Be Arbitrarily Corrected as Services? Lessons from PT LDCI's Victory

Decision

May 26, 2026 • Taxindo Prime Consulting

Article 23 Income Tax Equalization Dispute: Why Goods Purchases Cannot Be Arbitrarily Corrected as Services? Lessons from PT LDCI's Victory

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

PUT-000834.12/2024/PP/M.IVA for 2025

Transfer Pricing Adjustments May Trigger Additional Dividend Tax Even Without Formal Dividends Declaration.

Decision

May 25, 2026 • Taxindo Prime Consulting

Transfer Pricing Adjustments May Trigger Additional Dividend Tax Even Without Formal Dividends Declaration.

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

PUT-006966.13/2023/PP/M.VA for 2025

Taxpayer's Strong Defense Overturns IDR 1.5 Billion VAT Correction: The Key to VAT Disputes Lies in Detailed Service Transaction Evidence

Decision

May 25, 2026 • Taxindo Prime Consulting

Taxpayer's Strong Defense Overturns IDR 1.5 Billion VAT Correction: The Key to VAT Disputes Lies in Detailed Service Transaction Evidence

Tax Court Appeal Decision | PPN | Fully Granted

PUT-001585.16/2022/PP/M.XIIA Year 2025

Free Shipping is Not Always a Promotion! PT OAA Wins IDR 43 Billion Corporate Tax Dispute Regarding Freight Expenses

Decision

May 25, 2026 • Taxindo Prime Consulting

Free Shipping is Not Always a Promotion! PT OAA Wins IDR 43 Billion Corporate Tax Dispute Regarding Freight Expenses

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

PUT-006954.15/2024/PP/M.VB for 2025

Strategies Against Tax Extrapolation: The Vital Role of Accurate Receivable Flows in VAT Disputes

Decision

May 25, 2026 • Taxindo Prime Consulting

Strategies Against Tax Extrapolation: The Vital Role of Accurate Receivable Flows in VAT Disputes

Tax Court Appeal Decision | PPN | Fully Granted

PUT-008475.16/2022/PP/M.XVB Year 2024

Decision

May 25, 2026 • Taxindo Prime Consulting

Strategies for Facing VAT Corrections on Royalties: Key Lessons from the PT SRI Decision

Tax Court Appeal Decision | PPN | Fully Granted

PUT-006932.16/2020/PP/M.XVIIIB for 2025

How PT SRI Successfully Defended VAT on Offshore Intangible Assets Against Transfer Pricing Adjustments

Decision

May 25, 2026 • Taxindo Prime Consulting

How PT SRI Successfully Defended VAT on Offshore Intangible Assets Against Transfer Pricing Adjustments

Tax Court Appeal Decision | PPN | Fully Granted

PUT-006931.16/2020/PP/M.XVIIIB for 2025

The Risks of Using Extrapolation Methods! Why Did the Tax Court Cancel Billions in Corrections for PT MAI?

Decision

May 25, 2026 • Taxindo Prime Consulting

The Risks of Using Extrapolation Methods! Why Did the Tax Court Cancel Billions in Corrections for PT MAI?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-008478.16/2022/PP/M.XVB Year 2024

Input VAT Credit is Still Possible for 'Dormant' Companies: Key Lessons from a Tax Court Ruling

Decision

May 25, 2026 • Taxindo Prime Consulting

Input VAT Credit is Still Possible for 'Dormant' Companies: Key Lessons from a Tax Court Ruling

Tax Court Appeal Decision | PPN | Fully Granted

PUT-004955.16/2021/PP/M.XVIIIA Year 2025

Why VAT Reconciliation Differences Cannot Automatically Justify Billions in Revenue Corrections

Decision

May 25, 2026 • Taxindo Prime Consulting

Why VAT Reconciliation Differences Cannot Automatically Justify Billions in Revenue Corrections

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

PUT-006909.15/2023/PP/M.IIIA for 2025

Landmark Victory! How PT MAI Defeated VAT Equalization Correction via Money Flow Test

Decision

May 25, 2026 • Taxindo Prime Consulting

Landmark Victory! How PT MAI Defeated VAT Equalization Correction via Money Flow Test

Tax Court Appeal Decision | PPN | Fully Granted

PUT-008479.16/2022/PP/M.XVB Year 2024

Good Faith Buyers Prevail in Tax Court: Input Tax Remains Creditable Despite Seller's Failure to Report!

Decision

May 25, 2026 • Taxindo Prime Consulting

Good Faith Buyers Prevail in Tax Court: Input Tax Remains Creditable Despite Seller's Failure to Report!

Tax Court Appeal Decision | PPN | Fully Granted

PUT-008480.16/2022/PP/M.XVB Year 2024

Taxpayer Victory! Judges Overturn VAT Corrections Based Solely on Annual Average Calculations

Decision

May 25, 2026 • Taxindo Prime Consulting

Taxpayer Victory! Judges Overturn VAT Corrections Based Solely on Annual Average Calculations

Tax Court Appeal Decision | PPN | Fully Granted

PUT-008482.16/2022/PP/M.XVB Year 2024

Testing the Validity of Article 26 Tax Adjustments Based on Invoice Dates and Due Dates

Decision

May 25, 2026 • Taxindo Prime Consulting

Testing the Validity of Article 26 Tax Adjustments Based on Invoice Dates and Due Dates

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

PUT-006885.13/2024/PP/M.XVIA for 2025

Strategies for Handling "Data Error" Corrections and VAT Issues on Supplier Gifts: Lessons from PT. MAI’s Victory

Decision

May 25, 2026 • Taxindo Prime Consulting

Strategies for Handling "Data Error" Corrections and VAT Issues on Supplier Gifts: Lessons from PT. MAI’s Victory

Tax Court Appeal Decision | PPN | Fully Granted

PUT-008481.16/2022/PP/M.XVB Year 2024

How PT BSSP Canceled Billions in Tax Corrections.

Decision

May 25, 2026 • Taxindo Prime Consulting

How PT BSSP Canceled Billions in Tax Corrections.

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

PUT-006868.10/2023/PP/M.XIIIB for 2025

Seller Fails to Report VAT, Should the Buyer Pay the Price? Unraveling Justice in the MAI Case

Decision

May 25, 2026 • Taxindo Prime Consulting

Seller Fails to Report VAT, Should the Buyer Pay the Price? Unraveling Justice in the MAI Case

Tax Court Appeal Decision | PPN | Fully Granted

PUT-008483.16/2022/PP/M.XVB Year 2024

Why VAT Corrections Automatically Fail When Corporate Income Tax Disputes are Won?

Decision

May 25, 2026 • Taxindo Prime Consulting

Why VAT Corrections Automatically Fail When Corporate Income Tax Disputes are Won?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-006865.16/2023/PP/M.XVIIIA for 2025

Escaping the Article 23 Tax Trap: Subcontractor Expense Evidence Strategy in PT TFE's Tax Dispute.

Decision

May 25, 2026 • Taxindo Prime Consulting

Escaping the Article 23 Tax Trap: Subcontractor Expense Evidence Strategy in PT TFE's Tax Dispute.

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

PUT-006864.12/2023/PP/M.XVIIIA for 2025

Annulment of Sales Correction Due to Respondent's "Averaging" Method Violating Tax Period Principles

Decision

May 25, 2026 • Taxindo Prime Consulting

Annulment of Sales Correction Due to Respondent's "Averaging" Method Violating Tax Period Principles

Tax Court Appeal Decision | PPN | Fully Granted

PUT-008485.16/2022/PP/M.XVB Year 2024

Failed to Prove Input VAT at Audit Stage, Rescued by PKPM Confirmation: Critical Lessons on VAT Crediting for Bankrupt Taxpayers

Decision

May 25, 2026 • Taxindo Prime Consulting

Failed to Prove Input VAT at Audit Stage, Rescued by PKPM Confirmation: Critical Lessons on VAT Crediting for Bankrupt Taxpayers

Tax Court Appeal Decision | PPN | Partially Granted

PUT-004952.16/2021/PP/M.XVIIIA Year 2025

Challenging the Validity of the CUP Method and Deemed Dividend Corrections in Tax Court

Decision

May 25, 2026 • Taxindo Prime Consulting

Challenging the Validity of the CUP Method and Deemed Dividend Corrections in Tax Court

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

PUT-006856.15/2024/PP/M.XXA for 2025

Why is VAT Base Correction Automatically Void if the Corporate Income Tax Correction is Overturned?

Decision

May 25, 2026 • Taxindo Prime Consulting

Why is VAT Base Correction Automatically Void if the Corporate Income Tax Correction is Overturned?

Tax Court Appeal Decision | PPN | Partially Granted

PUT-006786.16/2024/PP/M.VB for 2025

Winning the VAT Appeal: Challenging Input Tax Corrections Caused by Vendor Negligence

Decision

May 25, 2026 • Taxindo Prime Consulting

Winning the VAT Appeal: Challenging Input Tax Corrections Caused by Vendor Negligence

Tax Court Appeal Decision | PPN | Partially Granted

PUT-008530.16/2020/PP/M.IIIA Year 2022

Hospital Input Tax Corrected? How Yayasan Dharma Insan Won the VAT Dispute Through Recalculation Strategies.

Decision

May 25, 2026 • Taxindo Prime Consulting

Hospital Input Tax Corrected? How Yayasan Dharma Insan Won the VAT Dispute Through Recalculation Strategies.

Tax Court Appeal Decision | PPN | Fully Granted

PUT-006776.16/2024/PP/M.IXB for 2025

Decision

May 25, 2026 • Taxindo Prime Consulting

Input VAT Denied Despite Real Transactions? Why Taxpayer's 'Good Faith' Fails Against the Seller's PKP Status (Decision PUT-004951.16/2021/PP/M.XVIIIA Tahun 2025)

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

PUT-004951.16/2021/PP/M.XVIIIA Year 2025

Personal Bank Accounts Under Scrutiny! Lessons from the Sudirman Case: Winning a Lawsuit Against Fictitious Revenue Corrections from Sweep Online Features

Decision

May 25, 2026 • Taxindo Prime Consulting

Personal Bank Accounts Under Scrutiny! Lessons from the Sudirman Case: Winning a Lawsuit Against Fictitious Revenue Corrections from Sweep Online Features

Tax Court Lawsuit Decision | Partially Granted

PUT-006764.99/2024/PP/M.XIB for 2025

Winning a VAT Lawsuit: Even After an Ex-Officio Audit, Taxpayers Can Still Present New Evidence!

Decision

May 25, 2026 • Taxindo Prime Consulting

Winning a VAT Lawsuit: Even After an Ex-Officio Audit, Taxpayers Can Still Present New Evidence!

Tax Court Lawsuit Decision | KUP | Partially Granted

PUT-006760.99/2024/PP/M.XIB for 2025

Decision

May 25, 2026 • Taxindo Prime Consulting

More Than Just a Giveaway: Why Manufacturing Sample Costs Must Be Deductible.

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

PUT-006760.15/2020/PP/M. XVIB for 2025

Tax Authority Defeated! Input VAT Correction on Offshore Management Services Overturned Due to Premature Basis and Lack of Evidence.

Decision

May 25, 2026 • Taxindo Prime Consulting

Tax Authority Defeated! Input VAT Correction on Offshore Management Services Overturned Due to Premature Basis and Lack of Evidence.

Tax Court Appeal Decision | PPN | Fully Granted

PUT-011762.16/2023/PP/M.XVB for 2025

How Corporate Tax Rulings Protect Taxpayers from Deemed Interest Tax Traps.

Decision

May 25, 2026 • Taxindo Prime Consulting

How Corporate Tax Rulings Protect Taxpayers from Deemed Interest Tax Traps.

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

PUT-011262.12/2024/PP/M.XXB for 2025

Cigarette Distributors Sell Taxable Goods, So Why Are They Deemed Non-VAT Objects? The Case Study of PT BDU and the Special VAT Regime for Tobacco Products

Decision

May 25, 2026 • Taxindo Prime Consulting

Cigarette Distributors Sell Taxable Goods, So Why Are They Deemed Non-VAT Objects? The Case Study of PT BDU and the Special VAT Regime for Tobacco Products

Tax Court Appeal Decision | PPN | Partially Granted

PUT-002835.16/2024/PP/M.XIVA Year 2025

Decision

May 25, 2026 • Taxindo Prime Consulting

How Subsidiary Decisions Can Nullify Deemed Interest Corrections on Affiliate Loans

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

PUT-011260.12/2024/PP/M.XXB for 2025

Banned from Collecting VAT on Cigarette Sales, But Why is the Turnover Still Corrected as Non-Taxable Supply? A PT BDU Case Study

Decision

May 25, 2026 • Taxindo Prime Consulting

Banned from Collecting VAT on Cigarette Sales, But Why is the Turnover Still Corrected as Non-Taxable Supply? A PT BDU Case Study

Tax Court Appeal Decision | PPN | Partially Granted

PUT-002830.16/2024/PP/M.XIVA Year 2025

How Subordination Agreements Shift Tax Obligations on Interest

Decision

May 25, 2026 • Taxindo Prime Consulting

How Subordination Agreements Shift Tax Obligations on Interest

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

PUT-0094091.13/2023/PP/M.XIIIB for 2025

Deferring Interest Payments Due to Unpaid Bank Loans? Explore PT NSI's Victory Against DGT's Accrual Correction!

Decision

May 25, 2026 • Taxindo Prime Consulting

Deferring Interest Payments Due to Unpaid Bank Loans? Explore PT NSI's Victory Against DGT's Accrual Correction!

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

PUT-009408.15/2023/PP/M.XIIIB for 2025

Winning at the Supreme Court: Taxpayers Are Entitled to Claim Tax Interest Compensation!

Decision

May 25, 2026 • Taxindo Prime Consulting

Winning at the Supreme Court: Taxpayers Are Entitled to Claim Tax Interest Compensation!

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-0078443.99/2023/PP/M.XVIIIB for 2025

The Critical Status of Cigarettes in VAT: Distributor Wins on Input Tax, but Must Declare Cigarette Sales as "Non-Taxable VAT" in Tax Return

Decision

May 25, 2026 • Taxindo Prime Consulting

The Critical Status of Cigarettes in VAT: Distributor Wins on Input Tax, but Must Declare Cigarette Sales as "Non-Taxable VAT" in Tax Return

Tax Court Appeal Decision | PPN | Partially Granted

PUT-002828.16/2024/PP/M.XIVA Year 2025

Crucial Lesson in Final Income Tax Dispute: End Customer Transactions Cannot Legally Serve as a Comparable for Sales to a Distributor

Decision

May 25, 2026 • Taxindo Prime Consulting

Crucial Lesson in Final Income Tax Dispute: End Customer Transactions Cannot Legally Serve as a Comparable for Sales to a Distributor

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

PUT-012998.25/2022/PP/M.XIIIA Year 2025

Warning! Derivative VAT Correction from Transfer Pricing Totally Overturned in Tax Court: Crucial Lessons from the DJP’s Failed CUP Test

Decision

May 25, 2026 • Taxindo Prime Consulting

Warning! Derivative VAT Correction from Transfer Pricing Totally Overturned in Tax Court: Crucial Lessons from the DJP’s Failed CUP Test

Tax Court Appeal Decision | PPN | Fully Granted

PUT-012997.16/2022/PP/M.XIIIA Year 2025

Tax Court Victory: How PT ILCS Defeated Arbitrary "Averaged" Tax Corrections

Decision

May 25, 2026 • Taxindo Prime Consulting

Tax Court Victory: How PT ILCS Defeated Arbitrary "Averaged" Tax Corrections

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

PUT-007454.12/2024/PP/M.XVIA for 2025

Decision

May 25, 2026 • Taxindo Prime Consulting

Taxpayer Wins Against Affiliated Rental Expense Correction: Tax Court Protects Against Double Taxation in Concealed Dividend Scheme

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

PUT-004062.15/2024/PP/M.VIB Year 2025

PT NSI’s Strategy to Overturn Transfer Pricing Corrections Through Extraordinary Economic Adjustments.

Decision

May 25, 2026 • Taxindo Prime Consulting

PT NSI’s Strategy to Overturn Transfer Pricing Corrections Through Extraordinary Economic Adjustments.

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

PUT-005311.15/2024/PP/M.XIIIB for 2025

Why Accrued Interest Doesn't Always Trigger Immediate Article 26 Tax Liability

Decision

May 25, 2026 • Taxindo Prime Consulting

Why Accrued Interest Doesn't Always Trigger Immediate Article 26 Tax Liability

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

PUT-005268.13/2024/PP/M.XIIIB for 2025

Not Vessel Rental! PT TDI Wins Article 26 Income Tax Dispute Through Bill of Lading Evidence in Tax Court.

Decision

May 25, 2026 • Taxindo Prime Consulting

Not Vessel Rental! PT TDI Wins Article 26 Income Tax Dispute Through Bill of Lading Evidence in Tax Court.

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

PUT-002773.13/2023/PP/M.XVIIIB for 2025

Withdrawing from the Bench: The Legal Consequences of PT SHB’s Customs Appeal Retraction.

Decision

May 25, 2026 • Taxindo Prime Consulting

Withdrawing from the Bench: The Legal Consequences of PT SHB’s Customs Appeal Retraction.

Tax Court Appeal Decision | Duty Rate | Revocation

PUT-000547.19/2019/PP/M.XVIIB for 2019

Winning VAT Disputes: Why Bank Statements Do Not Always Constitute New Taxable Deliveries

Decision

May 25, 2026 • Taxindo Prime Consulting

Winning VAT Disputes: Why Bank Statements Do Not Always Constitute New Taxable Deliveries

Tax Court Appeal Decision | PPN | Fully Granted

PUT-000528.16/2018/PP/M.IA for 2019

PGN's Decisive Victory: Natural Gas via Pipeline Proven as Non-VATable Object!

Decision

May 25, 2026 • Taxindo Prime Consulting

PGN's Decisive Victory: Natural Gas via Pipeline Proven as Non-VATable Object!

Tax Court Appeal Decision | PPN | Fully Granted

PUT-000521.16/2018/PP/M.XVIB for 2019

Winning a VAT Appeal: How PT SAA Proved Valid Transactions Despite Problematic Counterparties

Decision

May 25, 2026 • Taxindo Prime Consulting

Winning a VAT Appeal: How PT SAA Proved Valid Transactions Despite Problematic Counterparties

Tax Court Appeal Decision | PPN | Fully Granted

PUT-008531.16/2020/PP/M.IIIA Year 2022

Victory at the Tax Court: Why Revenue Extrapolation Without Concrete Evidence Must Be Overturned?

Decision

May 25, 2026 • Taxindo Prime Consulting

Victory at the Tax Court: Why Revenue Extrapolation Without Concrete Evidence Must Be Overturned?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-008532.16/2020/PP/M.IIIA Year 2022

Named "Hotel" but Licensed as "Apartment"? How PT TTL Residences Won a Multi-Billion Rupiah Input VAT Dispute!

Decision

May 25, 2026 • Taxindo Prime Consulting

Named "Hotel" but Licensed as "Apartment"? How PT TTL Residences Won a Multi-Billion Rupiah Input VAT Dispute!

Tax Court Appeal Decision | PPN | Fully Granted

PUT-000510.16/2018/PP/M.IA for 2019

Winning VAT Disputes: Why Extrapolation Without Material Evidence Is Rejected by Judges?

Decision

May 25, 2026 • Taxindo Prime Consulting

Winning VAT Disputes: Why Extrapolation Without Material Evidence Is Rejected by Judges?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-008535.15/2020/PP/M.IIIA Year 2022

Procedural Vandalism: When Taxpayers Win Against VAT Corrections Due to Collector’s Failure to Remit Taxes

Decision

May 25, 2026 • Taxindo Prime Consulting

Procedural Vandalism: When Taxpayers Win Against VAT Corrections Due to Collector’s Failure to Remit Taxes

Tax Court Appeal Decision | PPN | Fully Granted

PUT-000500.16/2018/PP/M.XIIA for 2019

Supplier's Serial Number Error Leads to VAT Correction: Is the Buyer Legally Liable for Someone Else's Administrative Mistake?

Decision

May 25, 2026 • Taxindo Prime Consulting

Supplier's Serial Number Error Leads to VAT Correction: Is the Buyer Legally Liable for Someone Else's Administrative Mistake?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-000493.16/2018/PP/M.IIA for 2019

Seller Failed to Report VAT? The Buyer Can Still Claim Input Tax Credit! Learn the Legal Basis

Decision

May 25, 2026 • Taxindo Prime Consulting

Seller Failed to Report VAT? The Buyer Can Still Claim Input Tax Credit! Learn the Legal Basis

Tax Court Appeal Decision | PPN | Fully Granted

PUT-008533.16/2020/PP/M.IIIA Year 2022

Strategy to Win Rental Cost Disputes: Why the Tax Court Overturned the Adjustment of PT BCE’s Delivery Hub Expenses?

Decision

May 25, 2026 • Taxindo Prime Consulting

Strategy to Win Rental Cost Disputes: Why the Tax Court Overturned the Adjustment of PT BCE’s Delivery Hub Expenses?

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

PUT-009047.15/2023/PP/M.XXB Year 2024

Good Faith Buyers Should Not Suffer: Fighting VAT Corrections Due to Seller Negligence

Decision

May 25, 2026 • Taxindo Prime Consulting

Good Faith Buyers Should Not Suffer: Fighting VAT Corrections Due to Seller Negligence

Tax Court Appeal Decision | PPN | Fully Granted

PUT-000488.16/2018/PP/M.IIIB for 2019

Taxpayer's Claim Denied: Why PT TBM Failed to Secure Tax Interest Compensation in Court?

Decision

May 25, 2026 • Taxindo Prime Consulting

Taxpayer's Claim Denied: Why PT TBM Failed to Secure Tax Interest Compensation in Court?

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

PUT-000462.99/2019/PP/M.VA for 2019

Winning the Interest Expense Dispute: Overturning Corrections Caused by Director’s Receivables

Decision

May 25, 2026 • Taxindo Prime Consulting

Winning the Interest Expense Dispute: Overturning Corrections Caused by Director’s Receivables

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

PUT-008233.15/2019/PP/M.IIIA Year 2022

VAT Invoice Fines Annulled for the Sake of Justice for Taxpayers

Decision

May 25, 2026 • Taxindo Prime Consulting

VAT Invoice Fines Annulled for the Sake of Justice for Taxpayers

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-000409.99/2019/PP/M.XXB for 2019

PT TR’s Strategy Against VAT Correction: Why Building Consultancy Services Remain Creditable Even Before Production Starts?

Decision

May 25, 2026 • Taxindo Prime Consulting

PT TR’s Strategy Against VAT Correction: Why Building Consultancy Services Remain Creditable Even Before Production Starts?

Tax Court Appeal Decision | PPN | Partially Granted

PUT-000404.16/2018/PP/M.IA for 2019

Beware! Offsetting Expenses Against Income Can Lead to Significant Revenue Corrections During Tax Audits.

Decision

May 25, 2026 • Taxindo Prime Consulting

Beware! Offsetting Expenses Against Income Can Lead to Significant Revenue Corrections During Tax Audits.

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

PUT-000391.15/2018/PP/M.VIB for 2019

Critical Tax Alert: Why Courier Vehicle Leases Might Not Be Deductible—Lessons from the PT BCE Case

Decision

May 25, 2026 • Taxindo Prime Consulting

Critical Tax Alert: Why Courier Vehicle Leases Might Not Be Deductible—Lessons from the PT BCE Case

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

PUT-009050.16/2023/PP/M.XXB Year 2024

Tax Dispute on Freight Costs: Why Third-Party Documents Are Decisive in the Tax Court?

Decision

May 25, 2026 • Taxindo Prime Consulting

Tax Dispute on Freight Costs: Why Third-Party Documents Are Decisive in the Tax Court?

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

PUT-007071.12/2023/PP/M.IIIA for 2025

Beware of Revenue Discrepancies! Why 'Accrued Revenue' Reconciliation Determines Taxpayer Victory in Court

Decision

May 25, 2026 • Taxindo Prime Consulting

Beware of Revenue Discrepancies! Why 'Accrued Revenue' Reconciliation Determines Taxpayer Victory in Court

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

PUT-007044.15/2020/PP/M.XVIIIB for 2025

Why PT SAR's Constructive Dividend Correction Was Completely Overturned in Tax Court?

Decision

May 25, 2026 • Taxindo Prime Consulting

Why PT SAR's Constructive Dividend Correction Was Completely Overturned in Tax Court?

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

PUT-007042.12/2024/PP/M.XVIIIB for 2025

PLN Wins Lawsuit! Court Cancels IDR 12.6 Billion Stamp Duty Fine Due to Misapplication of Sanctions by Tax Authorities

Decision

May 25, 2026 • Taxindo Prime Consulting

PLN Wins Lawsuit! Court Cancels IDR 12.6 Billion Stamp Duty Fine Due to Misapplication of Sanctions by Tax Authorities

Tax Court Lawsuit Decision | Tax Dispute Resolution | Fully Granted

PUT-008335.99/2022/PP/M.IIB Year 2024

Management Fee Is Not a Disguised Profit Distribution: How PT AMR Successfully Defended Affiliated Costs in Tax Court.

Decision

May 25, 2026 • Taxindo Prime Consulting

Management Fee Is Not a Disguised Profit Distribution: How PT AMR Successfully Defended Affiliated Costs in Tax Court.

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

PUT-006990.15/2023/PP/M.XIIIB for 2025

Lost on Corporate Tax, Won on Withholding Tax: How PT BTCI Overturned the Tax Office's Deemed Dividend Correction

Decision

May 25, 2026 • Taxindo Prime Consulting

Lost on Corporate Tax, Won on Withholding Tax: How PT BTCI Overturned the Tax Office's Deemed Dividend Correction

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

PUT-002213.13/2023/PP/M.XIIA Year 2025

Beware of Tax Extrapolation! Why the Tax Court Overturned a IDR 12 Billion VAT Correction for PT SRI?

Decision

May 25, 2026 • Taxindo Prime Consulting

Beware of Tax Extrapolation! Why the Tax Court Overturned a IDR 12 Billion VAT Correction for PT SRI?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-008449.16/2022/PP/M.VA Year 2024

Why Foreign Exchange Loss Expenses Cannot Be Arbitrarily Corrected by the DGT?

Decision

May 25, 2026 • Taxindo Prime Consulting

Why Foreign Exchange Loss Expenses Cannot Be Arbitrarily Corrected by the DGT?

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

PUT-006965.15/2023/PP/M.VA for 2025

Why HTI Costs Don't Always Have to be Capitalized?

Decision

May 25, 2026 • Taxindo Prime Consulting

Why HTI Costs Don't Always Have to be Capitalized?

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

PUT-006971.15/2024/PP/M.XXA for 2025

Trapped by Disguised Dividends from Affiliated Services: The Taxpayer's Key Victory Against Double PPh 26 Correction

Decision

May 25, 2026 • Taxindo Prime Consulting

Trapped by Disguised Dividends from Affiliated Services: The Taxpayer's Key Victory Against Double PPh 26 Correction

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

PUT-002211.132023PPM.XIIA Tahun 2025

Partial Victory at the Tax Court: The Critical Importance of Source Documents in Challenging Revenue Corrections

Decision

May 25, 2026 • Taxindo Prime Consulting

Partial Victory at the Tax Court: The Critical Importance of Source Documents in Challenging Revenue Corrections

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

PUT-008448.15/2022/PP/M.VA Year 2024

VAT Creditability Upheld Despite Supplier Compliance Issues: PT ETI’s Landmark Victory

Decision

May 24, 2026 • Taxindo Prime Consulting

VAT Creditability Upheld Despite Supplier Compliance Issues: PT ETI’s Landmark Victory

Tax Court Appeal Decision | PPN | Fully Granted

PUT-007360.16/2023/PP/M.IIIA for 2025

Trapped in Administrative Procedures: Why PT DMP’s Lawsuit on Fish Fillet VAT was Rejected by Judges?

Decision

May 24, 2026 • Taxindo Prime Consulting

Trapped in Administrative Procedures: Why PT DMP’s Lawsuit on Fish Fillet VAT was Rejected by Judges?

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

PUT-007359.99/2024/PP/M.XIVA for 2025

Operating Margin Above Median, Tax Court Annuls Hundreds of Billions in Transfer Pricing Adjustments for PT ETI!

Decision

May 24, 2026 • Taxindo Prime Consulting

Operating Margin Above Median, Tax Court Annuls Hundreds of Billions in Transfer Pricing Adjustments for PT ETI!

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

PUT-007358.15/2023/PP/M.IIIA for 2025

Management Fees Deemed as Dividends? PT TRUT Wins Major Article 23 Income Tax Dispute!

Decision

May 24, 2026 • Taxindo Prime Consulting

Management Fees Deemed as Dividends? PT TRUT Wins Major Article 23 Income Tax Dispute!

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

PUT-007354.12/2024/PP/M.XIIB for 2025

PT TBSM Successfully Overturns Billions in Tax Corrections Regarding Palm Oil Processing Tariffs at the Tax Court

Decision

May 24, 2026 • Taxindo Prime Consulting

PT TBSM Successfully Overturns Billions in Tax Corrections Regarding Palm Oil Processing Tariffs at the Tax Court

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

PUT-007128.15/2024/PP/M.XIVB for 2025

A Valuable Lesson from PT WCI’s Legal Defeat: Why Uniform Profit Margins with Affiliates Lead to Tax Court Failures?

Decision

May 24, 2026 • Taxindo Prime Consulting

A Valuable Lesson from PT WCI’s Legal Defeat: Why Uniform Profit Margins with Affiliates Lead to Tax Court Failures?

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

PUT-007128.15/2020/PP/M.IIA for 2025

Taxpayers Cannot Be Penalized for Supplier's Failure to Report VAT!

Decision

May 24, 2026 • Taxindo Prime Consulting

Taxpayers Cannot Be Penalized for Supplier's Failure to Report VAT!

Tax Court Appeal Decision | PPN | Fully Granted

PUT-007122.16/2021/PP/M.IVB for 2025

Challenging Unilateral Tax Assessments: PT SB Prevails in VAT Dispute Over Flawed Inventory Data

Decision

May 24, 2026 • Taxindo Prime Consulting

Challenging Unilateral Tax Assessments: PT SB Prevails in VAT Dispute Over Flawed Inventory Data

Tax Court Appeal Decision | PPN | Fully Granted

PUT-007121.16/2021/PP/M.IVB for 2025

Holding Companies Retain Input Tax Credit Rights Despite Not Being Commercially Operational.

Decision

May 24, 2026 • Taxindo Prime Consulting

Holding Companies Retain Input Tax Credit Rights Despite Not Being Commercially Operational.

Tax Court Appeal Decision | PPN | Fully Granted

PUT-007119.16/2021/PP/M.XVIIIA for 2025

When Loan Interest is Deemed a Dividend? Key Takeaways from PT AGP’s Tax Court Victory

Decision

May 24, 2026 • Taxindo Prime Consulting

When Loan Interest is Deemed a Dividend? Key Takeaways from PT AGP’s Tax Court Victory

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

PUT-007119.13/2024/PP/M.XIVA for 2025

Shareholder Loans Treated as Turnover? Inside PT AS’s Victory Against VAT Corrections

Decision

May 24, 2026 • Taxindo Prime Consulting

Shareholder Loans Treated as Turnover? Inside PT AS’s Victory Against VAT Corrections

Tax Court Appeal Decision | PPN | Fully Granted

PUT-007109.16/2020/PP/M.IVB for 2025

Not Revenue! How Debt Repayment Evidence Saved a Construction Taxpayer from Billions in Tax Assessments

Decision

May 24, 2026 • Taxindo Prime Consulting

Not Revenue! How Debt Repayment Evidence Saved a Construction Taxpayer from Billions in Tax Assessments

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

PUT-007106.99/2024/PP/M.XXB for 2025

Is Cash Deposit in Bank Statements Always Taxable? Lessons from CV D’s Success Against Unilateral VAT Corrections

Decision

May 24, 2026 • Taxindo Prime Consulting

Is Cash Deposit in Bank Statements Always Taxable? Lessons from CV D’s Success Against Unilateral VAT Corrections

Tax Court Lawsuit Decision | PPN | Fully Granted

PUT-007104.99/2024/PP/M.XXB for 2025

How PT AGP Debunked General Ledger Equalization Using Import Duty Proofs and SKB

Decision

May 24, 2026 • Taxindo Prime Consulting

How PT AGP Debunked General Ledger Equalization Using Import Duty Proofs and SKB

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

PUT-007107.12/2024/PP/M.XIVA for 2025

Why Self-Consumption for Production Should Be VAT-Exempt?

Decision

May 24, 2026 • Taxindo Prime Consulting

Why Self-Consumption for Production Should Be VAT-Exempt?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-007093.16/2024/PP/M.XIVA for 2025

How Taxpayers Successfully Rebutted Ph 23 Equalization Corrections from General Ledger Costs.

Decision

May 24, 2026 • Taxindo Prime Consulting

How Taxpayers Successfully Rebutted Ph 23 Equalization Corrections from General Ledger Costs.

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

PUT-007080.12/2023/PP/M.IIIA for 2025

Why Billions in Expenses Are Not Subject to Article 21 Income Tax?

Decision

May 24, 2026 • Taxindo Prime Consulting

Why Billions in Expenses Are Not Subject to Article 21 Income Tax?

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

PUT-007080.10/2022/PP/M.IB for 2025

Why Transportation Expenses Are Not Subject to Article 23 Tax Despite Audit Equalization

Decision

May 24, 2026 • Taxindo Prime Consulting

Why Transportation Expenses Are Not Subject to Article 23 Tax Despite Audit Equalization

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

PUT-007079.12/2023/PP/M.IIIA for 2025

How PT DATI Voided a Tax Assessment Due to Audit Procedural Defects

Decision

May 24, 2026 • Taxindo Prime Consulting

How PT DATI Voided a Tax Assessment Due to Audit Procedural Defects

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-007074.99/2021/PP/M. XVIA for 2025

CV MBB Wins Transport Cost Dispute via Material Evidence at the Tax Court

Decision

May 24, 2026 • Taxindo Prime Consulting

CV MBB Wins Transport Cost Dispute via Material Evidence at the Tax Court

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

PUT-007074.12/2023/PP/M.IIIA for 2025

Input Tax Corrected Due to Lack of Business Connection? Witness the Taxpayer's Victory in the Tax Court!

Decision

May 24, 2026 • Taxindo Prime Consulting

Input Tax Corrected Due to Lack of Business Connection? Witness the Taxpayer's Victory in the Tax Court!

Tax Court Lawsuit Decision | PPN | Fully Granted

PUT-007073.99/2021/PP/M. XVIA for 2025

The Trap of Imputed Interest PPh 23 from Shareholders: When Does a Taxpayer Win by Proving Poor Liquidity?

Decision

May 22, 2026 • Taxindo Prime Consulting

The Trap of Imputed Interest PPh 23 from Shareholders: When Does a Taxpayer Win by Proving Poor Liquidity?

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

PUT-010258.12/2024/PP/M.XXA Tahun 2025

Decision

May 22, 2026 • Taxindo Prime Consulting

The Trap of Imputed Interest PPh 23 from Shareholders: When Does a Taxpayer Win by Proving Poor Liquidity?

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

PUT-010258.12/2024/PP/M.XXA Tahun 2025

Beware of "Ghost" Tax Invoices! Despite Full Payment, PT SSTI Fails to Credit Hundreds of Millions in VAT Due to Counterparty Negligence

Decision

May 22, 2026 • Taxindo Prime Consulting

Beware of "Ghost" Tax Invoices! Despite Full Payment, PT SSTI Fails to Credit Hundreds of Millions in VAT Due to Counterparty Negligence

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

PUT-010606.16/2021/PP/M.VIIIB for 2025

Paid Foreign Service VAT but Accused of Hidden Dividend: Tax Court Rules Taxpayer's Credit Right Must Be Recognized

Decision

May 22, 2026 • Taxindo Prime Consulting

Paid Foreign Service VAT but Accused of Hidden Dividend: Tax Court Rules Taxpayer's Credit Right Must Be Recognized

Tax Court Appeal Decision | PPN | Fully Granted

PUT-001590.16/2022/PP/M.XIIA Year 2025

Input VAT Rejected by the DJP? See PT BCI's Smart Strategy to Cancel IDR 3.4 Billion Correction at the Tax Court

Decision

May 22, 2026 • Taxindo Prime Consulting

Input VAT Rejected by the DJP? See PT BCI's Smart Strategy to Cancel IDR 3.4 Billion Correction at the Tax Court

Tax Court Appeal Decision | PPN | Fully Granted

PUT-001588.16/2022/PP/M.XIIA Year 2025

Improper Documentation of Inventory Write-Offs Leading to Costly Fiscal Adjustments

Decision

May 22, 2026 • Taxindo Prime Consulting

Improper Documentation of Inventory Write-Offs Leading to Costly Fiscal Adjustments

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

PUT-010605.15/2021/PP/M.VIIIB for 2025

Pay VAT, But Reclassified as Deemed Dividend? The Story of PT BTCI Winning the Right to Credit VAT at the Tax Court

Decision

May 22, 2026 • Taxindo Prime Consulting

Pay VAT, But Reclassified as Deemed Dividend? The Story of PT BTCI Winning the Right to Credit VAT at the Tax Court

Tax Court Appeal Decision | PPN | Fully Granted

PUT-001281.16/2022/PP/M.XIIA Year 2025

Strategies Against Secondary Adjustment Corrections: Crucial Lessons from PT LIP’s Operating Profit Dispute

Decision

May 22, 2026 • Taxindo Prime Consulting

Strategies Against Secondary Adjustment Corrections: Crucial Lessons from PT LIP’s Operating Profit Dispute

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

PUT-007878.13/2024/PP/M.IIIA for 2025

Operating Profit Was Arm's Length, Yet PT BTCI's Intra-Group Service Fees Were Still Corrected by Rp21 Billion: Key Lessons from the Tax Court

Decision

May 22, 2026 • Taxindo Prime Consulting

Operating Profit Was Arm's Length, Yet PT BTCI's Intra-Group Service Fees Were Still Corrected by Rp21 Billion: Key Lessons from the Tax Court

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

PUT-002215.15/2023/PP/M.XIIA Year 2025

Victory at the Tax Court! How PT LIP Overturned Transfer Pricing Adjustments Through Start-Up and Market Penetration Arguments

Decision

May 22, 2026 • Taxindo Prime Consulting

Victory at the Tax Court! How PT LIP Overturned Transfer Pricing Adjustments Through Start-Up and Market Penetration Arguments

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

PUT-007877.15/2024/PP/M.IIIA for 2025

Article 26 WHT Correction Saga: Failure to Prove Service Benefit Leads to IDR 9 Billion Fee Reclassified as Deemed Dividend!

Decision

May 22, 2026 • Taxindo Prime Consulting

Article 26 WHT Correction Saga: Failure to Prove Service Benefit Leads to IDR 9 Billion Fee Reclassified as Deemed Dividend!

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

PUT-001584.13/2022/PP/M.XIIA Year 2025

SI Wins Landmark Case! Court Clarifies Service Delivery Rules for National Strategic Projects

Decision

May 22, 2026 • Taxindo Prime Consulting

SI Wins Landmark Case! Court Clarifies Service Delivery Rules for National Strategic Projects

Tax Court Appeal Decision | PPN | Fully Granted

PUT-007166.16/2024/PP/M.VIB for 2025

Failed to Prove Physical Assets, PT. BL's Million-Dollar Input Tax Lawsuit Dismissed by Tax Court

Decision

May 22, 2026 • Taxindo Prime Consulting

Failed to Prove Physical Assets, PT. BL's Million-Dollar Input Tax Lawsuit Dismissed by Tax Court

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

PUT-002899.99/2025/PP/M.IB for 2025

Strategic Approaches to Input Tax Corrections: Key Lessons from PT BSU’s Partial Victory at the Tax Court

Decision

May 22, 2026 • Taxindo Prime Consulting

Strategic Approaches to Input Tax Corrections: Key Lessons from PT BSU’s Partial Victory at the Tax Court

Tax Court Appeal Decision | PPN | Partially Granted

PUT-002588.16/2021/PP/M.IIB for 2025

Failure to Prove the Benefit of Rp8 Billion Group Services, PT BTCI Payment Designated as Deemed Dividend Subject to PPh Article 26

Decision

May 22, 2026 • Taxindo Prime Consulting

Failure to Prove the Benefit of Rp8 Billion Group Services, PT BTCI Payment Designated as Deemed Dividend Subject to PPh Article 26

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

PUT-001583.13/2022/PP/M.XIIA Year 2025

Burnt Documents Don’t Mean Lost Tax Facilities: PT TI’s Victory in the Tax Court.

Decision

May 22, 2026 • Taxindo Prime Consulting

Burnt Documents Don’t Mean Lost Tax Facilities: PT TI’s Victory in the Tax Court.

Tax Court Appeal Decision | PPN | Fully Granted

PUT-001772.16/2019/PP/M.IIIA for 2020

Decision

May 22, 2026 • Taxindo Prime Consulting

Weak Service Evidence, Mandatory Article 26 WHT on Deemed Dividend: Tax Court Decision Affirms the Power of Substance Over Form in Transfer Pricing Correction.

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

PUT-001581.13/2022/PP/M.XIIA Year 2025

Why Offshore Technical Services from Austria Are Exempt from Indonesian Tax?

Decision

May 22, 2026 • Taxindo Prime Consulting

Why Offshore Technical Services from Austria Are Exempt from Indonesian Tax?

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

PUT-001745.35/2024/PP/M.VIA for 2025

Failure to Prove Service Benefit: Payment to Foreign Affiliate Deemed as Dividend, Taxpayer Loses PPh Article 26 Appeal

Decision

May 22, 2026 • Taxindo Prime Consulting

Failure to Prove Service Benefit: Payment to Foreign Affiliate Deemed as Dividend, Taxpayer Loses PPh Article 26 Appeal

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

PUT-001580.13/2022/PP/M.XIIA Year 2025

Tax Court Quashes Attribution of Head Office Dividends and Royalties Due to Failed Proof of Effective Connection

Decision

May 22, 2026 • Taxindo Prime Consulting

Tax Court Quashes Attribution of Head Office Dividends and Royalties Due to Failed Proof of Effective Connection

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

PUT-001744.15/2024/PP/M.VIA for 2025

Double Taxation Alert! How Transfer Pricing Gaps Turn Into Constructive Dividends Even Without Direct Shareholding

Decision

May 22, 2026 • Taxindo Prime Consulting

Double Taxation Alert! How Transfer Pricing Gaps Turn Into Constructive Dividends Even Without Direct Shareholding

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

PUT-000111.12/2024/PP/M.IA for 2025

Taxpayer Fails to Prove Service Existence: Tax Court Denies Appeal Even with Arm’s Length Profit

Decision

May 22, 2026 • Taxindo Prime Consulting

Taxpayer Fails to Prove Service Existence: Tax Court Denies Appeal Even with Arm’s Length Profit

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

PUT-003798.15/2023/PP/M.XIIA Year 2025

Double VAT Payment Risk Averted! Tax Court Confirms Foreign Service VAT (PPN JLN) Must Be Credited Even After Affiliated Fees Are Corrected to Dividends by the Tax Authority!

Decision

May 22, 2026 • Taxindo Prime Consulting

Double VAT Payment Risk Averted! Tax Court Confirms Foreign Service VAT (PPN JLN) Must Be Credited Even After Affiliated Fees Are Corrected to Dividends by the Tax Authority!

Tax Court Appeal Decision | PPN | Fully Granted

PUT-001474.16/2022/PP/M.XIIA Year 2025

The Asian Games Ticket Dispute in Tax Court: Can a Director's Loan be Subject to VAT?

Decision

May 22, 2026 • Taxindo Prime Consulting

The Asian Games Ticket Dispute in Tax Court: Can a Director's Loan be Subject to VAT?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-007418.16/2024/PP/M.IXA for 2025

Fair Margin is Not Enough for Tax Compliance: Why PT BTCI's Affiliated Service Fee of IDR 116 Billion Was Denied by the Panel of Judges

Decision

May 22, 2026 • Taxindo Prime Consulting

Fair Margin is Not Enough for Tax Compliance: Why PT BTCI's Affiliated Service Fee of IDR 116 Billion Was Denied by the Panel of Judges

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

PUT-001279.15/2022/PP/M.XIIA Year 2025

Why the Billion-Rupiah Correction on PT PDL's Commission Expenses Was Overturned by Judges?

Decision

May 22, 2026 • Taxindo Prime Consulting

Why the Billion-Rupiah Correction on PT PDL's Commission Expenses Was Overturned by Judges?

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

PUT-007418.15/2022/PP/M.XIIB for 2025

Does Director's Bailout Fund Constitute a VAT Object? Learning from PT SSA’s Absolute Victory at the Tax Court

Decision

May 22, 2026 • Taxindo Prime Consulting

Does Director's Bailout Fund Constitute a VAT Object? Learning from PT SSA’s Absolute Victory at the Tax Court

Tax Court Appeal Decision | PPN | Fully Granted

PUT-007417.16/2024/PP/M.IXA for 2025

Taxpayer Wins Against WHT Article 26 Deemed Dividend: The Tax Court Sets the Boundary of Secondary Correction Authority in Transfer Pricing Dispute

Decision

May 22, 2026 • Taxindo Prime Consulting

Taxpayer Wins Against WHT Article 26 Deemed Dividend: The Tax Court Sets the Boundary of Secondary Correction Authority in Transfer Pricing Dispute

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

PUT-003808.35/2023/PP/M.XIIA Year 2025

Director's Bailout Funds Subject to VAT? Deciphering PT SSA's Victory Against Unilateral Tax Authority Corrections.

Decision

May 22, 2026 • Taxindo Prime Consulting

Director's Bailout Funds Subject to VAT? Deciphering PT SSA's Victory Against Unilateral Tax Authority Corrections.

Tax Court Appeal Decision | PPN | Fully Granted

PUT-007413.16/2024/PP/M.IXA for 2025

Not Revenue: Director’s Bailout Without Formal Agreement Cleared from VAT Correction by Tax Court

Decision

May 22, 2026 • Taxindo Prime Consulting

Not Revenue: Director’s Bailout Without Formal Agreement Cleared from VAT Correction by Tax Court

Tax Court Appeal Decision | PPN | Fully Granted

PUT-007415.16/2024/PP/M.IXA for 2025

Taxpayer's Strategy to Cancel Revenue Correction Due to Third-Party Data Entry Errors.

Decision

May 22, 2026 • Taxindo Prime Consulting

Taxpayer's Strategy to Cancel Revenue Correction Due to Third-Party Data Entry Errors.

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

PUT-007412.15/2024/PP/M.IXA for 2025

Decision

May 22, 2026 • Taxindo Prime Consulting

Proof of Service Vanishes, Article 26 Withholding Tax Strikes: The Tax Court Decision That Converted Operating Costs into a Deemed Dividend

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

PUT-003802.35/2023/PP/M.XIIA Tahun 2025

MAP Strategy: PT PS Prioritizes International Diplomacy Over Tax Court Litigation.

Decision

May 22, 2026 • Taxindo Prime Consulting

MAP Strategy: PT PS Prioritizes International Diplomacy Over Tax Court Litigation.

Tax Court Appeal Decision | Annual Corporate Income Tax | Revocation

PUT-007393.15/2023/PP/M.XIB for 2025

Smart Taxpayer Strategy: Opting for MAP and Withdrawing Appeal for International Legal Certainty

Decision

May 22, 2026 • Taxindo Prime Consulting

Smart Taxpayer Strategy: Opting for MAP and Withdrawing Appeal for International Legal Certainty

Tax Court Appeal Decision | Income Tax Article 26 (Non-Final) | Revocation

PUT-007392.13/2023/PP/M.XIB for 2025

Ceasing the Litigation! Understanding the Procedures and Consequences of Tax Appeal Withdrawal

Decision

May 22, 2026 • Taxindo Prime Consulting

Ceasing the Litigation! Understanding the Procedures and Consequences of Tax Appeal Withdrawal

Tax Court Appeal Decision | PPN | Revocation

PUT-007389.16/2024/PP/M.IIIB for 2025

Decision

May 22, 2026 • Taxindo Prime Consulting

Intragroup Service Costs Disallowed, Resulting in Dividend Tax: Key Lessons from PT BTCI’s Tax Court Decision

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | To Reject the Appeal/ Lawsuit

PUT-003799.35/2023/PP/M.XIIA Year 2025

Double Taxation? Tax Court Overturns Transfer Pricing Adjustments Between Domestic Companies.

Decision

May 22, 2026 • Taxindo Prime Consulting

Double Taxation? Tax Court Overturns Transfer Pricing Adjustments Between Domestic Companies.

Tax Court Appeal Decision | PPN | Partially Granted

PUT-007379.16/2022/PP/M.XA for 2024

VAT Exemption Denied: Why Article 16 KUP Amendment Cannot Change the Tax Fate of PT DMP's Fish Fillets?

Decision

May 22, 2026 • Taxindo Prime Consulting

VAT Exemption Denied: Why Article 16 KUP Amendment Cannot Change the Tax Fate of PT DMP's Fish Fillets?

Tax Court Lawsuit Decision | KUP | To Reject the Appeal/ Lawsuit

PUT-007377.99/2024/PP/M.XIVA for 2025

The Seller Forgot to Report VAT, Should the Buyer Bear the Burden? Tax Court Provides Legal Certainty

Decision

May 21, 2026 • Taxindo Prime Consulting

The Seller Forgot to Report VAT, Should the Buyer Bear the Burden? Tax Court Provides Legal Certainty

Tax Court Appeal Decision | PPN | Fully Granted

PUT-007797.16/2024/PP/M.XIB for 2025

Absolute Victory! How DGT-1 Safeguarded PT DL from Foreign Service Tax Corrections

Decision

May 21, 2026 • Taxindo Prime Consulting

Absolute Victory! How DGT-1 Safeguarded PT DL from Foreign Service Tax Corrections

Tax Court Appeal Decision | Income Tax Article 23 (Non-Final) Fully Granted

PUT-005433.12/2019/PP/M.IIIA Year 2020

A Total Win for Taxpayers! Tax Court Overturns DGT's Equalization Correction by Recognizing KSEI's Legal Role

Decision

May 21, 2026 • Taxindo Prime Consulting

A Total Win for Taxpayers! Tax Court Overturns DGT's Equalization Correction by Recognizing KSEI's Legal Role

Tax Court Appeal Decision | Income Tax Article 4 Paragraph 2 (Final) | Fully Granted

PUT-006144.25/2021/PP/M.IVA Year 2024

Cooperative Wins Appeal! Don't Let Your Fiscal Loss Compensation Rights Expire Due to Auditor Administrative Oversight

Decision

May 21, 2026 • Taxindo Prime Consulting

Cooperative Wins Appeal! Don't Let Your Fiscal Loss Compensation Rights Expire Due to Auditor Administrative Oversight

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-007789.15/2024/PP/M.XVB for 2025

The Latent Danger of "Unrecognized" Tax Receipts: PT MMS Loses Appeal Due to Third-Party Confirmation Data

Decision

May 21, 2026 • Taxindo Prime Consulting

The Latent Danger of "Unrecognized" Tax Receipts: PT MMS Loses Appeal Due to Third-Party Confirmation Data

Tax Court Appeal Decision | PPN | To Reject the Appeal/ Lawsuit

PUT-006639.16/2023/PP/M. XIB Year 2024

Tax Holiday Cutback, PT QFF Loses Dispute Over Investment Threshold Requirements Under PMK 130/2020

Decision

May 21, 2026 • Taxindo Prime Consulting

Tax Holiday Cutback, PT QFF Loses Dispute Over Investment Threshold Requirements Under PMK 130/2020

Tax Court Lawsuit Decision | Annual Corporate Income Tax | To Reject the Appeal/ Lawsuit

PUT-004884.11/2024/PP/M.XIVB for 2025

Winning a Transfer Pricing Appeal: Why Comparability Analysis Matters More Than Just Operating Margin Figures?

Decision

May 21, 2026 • Taxindo Prime Consulting

Winning a Transfer Pricing Appeal: Why Comparability Analysis Matters More Than Just Operating Margin Figures?

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-006164.15/2023/PP/M.VB Year 2024

Proof of CPO Volume Loss Saves Taxpayer from VAT: Crucial Lesson on Non-Collected VAT Facility Disputes in Tax Court

Decision

May 21, 2026 • Taxindo Prime Consulting

Proof of CPO Volume Loss Saves Taxpayer from VAT: Crucial Lesson on Non-Collected VAT Facility Disputes in Tax Court

Tax Court Appeal Decision | PPN | Partially Granted

PUT-002681.16/2024/PP/M.VA Year 2025

Buyers Are Not Tax Police: Why the Tax Court Cancelled Input Tax Corrections Caused by Vendor NSFP Errors?

Decision

May 21, 2026 • Taxindo Prime Consulting

Buyers Are Not Tax Police: Why the Tax Court Cancelled Input Tax Corrections Caused by Vendor NSFP Errors?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-005999.16/2018/PP/M.XIA Year 2020

MPN Data Not Found: Can Import VAT via Courier Services Still Be Credited?

Decision

May 21, 2026 • Taxindo Prime Consulting

MPN Data Not Found: Can Import VAT via Courier Services Still Be Credited?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-006563.16/2023/PP/M.IIIA for 2025

Trapped by Counterparty Data: Why Article 23 Withholding Certificates Can Lead to VAT Liabilities?

Decision

May 21, 2026 • Taxindo Prime Consulting

Trapped by Counterparty Data: Why Article 23 Withholding Certificates Can Lead to VAT Liabilities?

Tax Court Appeal Decision | PPN | Partially Granted

PUT-006645.16/2023/PP/M. XIB Year 2024

The "Effectively Connected" Trap: When Head Office Loan Interest is Deemed PE Income Subject to Corporate Income Tax

Decision

May 21, 2026 • Taxindo Prime Consulting

The "Effectively Connected" Trap: When Head Office Loan Interest is Deemed PE Income Subject to Corporate Income Tax

Tax Court Appeal Decision | Annual Corporate Income Tax | To Reject the Appeal/ Lawsuit

PUT-012493.15/2023/PP/M.XIIB Year 2025

Trapped by Counterparty Data: Why the Tax Court Overturned Part of PT MMS's VAT Correction?

Decision

May 21, 2026 • Taxindo Prime Consulting

Trapped by Counterparty Data: Why the Tax Court Overturned Part of PT MMS's VAT Correction?

Tax Court Appeal Decision | PPN | Partially Granted

PUT-007787.16/2024/PP/M.XIB for 2025

Plasma Plantation Tax Dispute: Is Seedling Distribution to Farmers a Taxable Delivery?

Decision

May 21, 2026 • Taxindo Prime Consulting

Plasma Plantation Tax Dispute: Is Seedling Distribution to Farmers a Taxable Delivery?

Tax Court Appeal Decision | PPN | Partially Granted

PUT-005998.16/2018/PP/M.XIA Year 2020

Warning! Representative Office PE Must Still Pay Branch Profit Tax If Actively Involved in Head Office Loan Transactions

Decision

May 21, 2026 • Taxindo Prime Consulting

Warning! Representative Office PE Must Still Pay Branch Profit Tax If Actively Involved in Head Office Loan Transactions

Tax Court Appeal Decision | Income Tax Article 26 Paragraph 4 - Oil & Gas (Final) | To Reject the Appeal/ Lawsuit

PUT-012491.13/2023/PP/M.XIIB Year 2025

PT CSK Successfully Proves the Validity of IDR 13.9 Billion Tax Invoices Despite Allegedly Inadequate Documentation by DGT

Decision

May 21, 2026 • Taxindo Prime Consulting

PT CSK Successfully Proves the Validity of IDR 13.9 Billion Tax Invoices Despite Allegedly Inadequate Documentation by DGT

Tax Court Appeal Decision | PPN | Fully Granted

PUT-007787.16/2023/PP/M.XIIB for 2025

Warning! Re-characterizing Royalties as Dividends in Corporate Income Tax Can Void Your VAT Credits

Decision

May 21, 2026 • Taxindo Prime Consulting

Warning! Re-characterizing Royalties as Dividends in Corporate Income Tax Can Void Your VAT Credits

Tax Court Appeal Decision | PPN | To Reject the Appeal/ Lawsuit

PUT-006834.16/2022/PP/M.XA Year 2024

Why Domestic Transfer Pricing Corrections Without Proof of Tax Evasion Must Be Annulled?

Decision

May 21, 2026 • Taxindo Prime Consulting

Why Domestic Transfer Pricing Corrections Without Proof of Tax Evasion Must Be Annulled?

Tax Court Appeal Decision | PPN | Partially Granted

PUT-007786.16/2023/PP/M.XIIB for 2025

Mining Employee Leave Flight Tickets Proven as Deductible 3M Expenses, Not Non-Deductible Fringe Benefits.

Decision

May 21, 2026 • Taxindo Prime Consulting

Mining Employee Leave Flight Tickets Proven as Deductible 3M Expenses, Not Non-Deductible Fringe Benefits.

Tax Court Appeal Decision | Annual Corporate Income Tax | Partially Granted

PUT-007785.15/2022/PP/M.IIB for 2025

The Latent Danger of Royalty Corrections: When Input VAT Is Disallowed Due to Failure to Prove Intellectual Property Existence

Decision

May 21, 2026 • Taxindo Prime Consulting

The Latent Danger of Royalty Corrections: When Input VAT Is Disallowed Due to Failure to Prove Intellectual Property Existence

Tax Court Appeal Decision | PPN | To Reject the Appeal/ Lawsuit

PUT-006835.16/2022/PP/M.XA Year 2024

The Tax Equalization Trap: International Representative Office Fails to Overturn PPh Article 23 Correction Due to Misdirected Arguments in the Tax Court

Decision

May 21, 2026 • Taxindo Prime Consulting

The Tax Equalization Trap: International Representative Office Fails to Overturn PPh Article 23 Correction Due to Misdirected Arguments in the Tax Court

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | To Reject the Appeal/ Lawsuit

PUT-005643.35/2023/PP/M.XIIA Year 2025

Employee Health Facilities in Mines Can Become Tax Objects If Payment Methods Are Incorrect

Decision

May 21, 2026 • Taxindo Prime Consulting

Employee Health Facilities in Mines Can Become Tax Objects If Payment Methods Are Incorrect

Tax Court Appeal Decision | Income Tax Article 21 (Non-Final) | Partially Granted

PUT-007784.10/2022/PP/M.IIB for 2025

Tax Cannot Be Based on Estimates! PT POMI Wins VAT Appeal Against Extrapolation-Based Corrections

Decision

May 21, 2026 • Taxindo Prime Consulting

Tax Cannot Be Based on Estimates! PT POMI Wins VAT Appeal Against Extrapolation-Based Corrections

Tax Court Appeal Decision | PPN | Fully Granted

PUT-006836.16/2022/PP/M.XA Year 2024

PT MAI’s Double Tax Payment Victory: Winning at the Tax Court Despite Missing Treasury Data

Decision

May 21, 2026 • Taxindo Prime Consulting

PT MAI’s Double Tax Payment Victory: Winning at the Tax Court Despite Missing Treasury Data

Tax Court Lawsuit Decision | PBB-P3 | Fully Granted

PUT-007770.99/2023/PP/M.XXB for 2025

Warning! CPO Volume Discrepancies May Trigger VAT Liabilities: Lessons from PT PA’s Appeal Defeat at the Tax Court

Decision

May 21, 2026 • Taxindo Prime Consulting

Warning! CPO Volume Discrepancies May Trigger VAT Liabilities: Lessons from PT PA’s Appeal Defeat at the Tax Court

Tax Court Appeal Decision | PPN | To Reject the Appeal/ Lawsuit

PUT-006917.16/2020/PP/M.XVB Year 2024

Physical Export Proven but Corrected? Lessons from PT SAMI’s Victory Against a IDR 1.1 Billion VAT Export Correction

Decision

May 21, 2026 • Taxindo Prime Consulting

Physical Export Proven but Corrected? Lessons from PT SAMI’s Victory Against a IDR 1.1 Billion VAT Export Correction

Tax Court Appeal Decision | PPN | Fully Granted

PUT-007768.16/2024/PP/M.VB for 2025

The Force of Attraction Trap: Why Trillions of Rupiah in Turnover from a South Korean Head Office Were Attributed to a Representative Office in Jakarta and Subjected to Final PPh?

Decision

May 21, 2026 • Taxindo Prime Consulting

The Force of Attraction Trap: Why Trillions of Rupiah in Turnover from a South Korean Head Office Were Attributed to a Representative Office in Jakarta and Subjected to Final PPh?

Tax Court Appeal Decision | Annual Corporate Income Tax | To Reject the Appeal/ Lawsuit

PUT-005642.15/2023/PP/M.XIIA Year 2025

PT LSI Successfully Overturns Article 26 Tax Correction Despite Delayed DGT Form

Decision

May 21, 2026 • Taxindo Prime Consulting

PT LSI Successfully Overturns Article 26 Tax Correction Despite Delayed DGT Form

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | Fully Granted

PUT-007202.35/2019/PP/M.XA Year 2024

Taxpayer Victory! Court Rules Administrative NSFP Errors Cannot Void Input Tax Credits

Decision

May 21, 2026 • Taxindo Prime Consulting

Taxpayer Victory! Court Rules Administrative NSFP Errors Cannot Void Input Tax Credits

Tax Court Appeal Decision | PPN | Partially Granted

PUT-007755.16/2020/PP/M.XVIIIB for 2025

Beware! Without Proof of Existence, Payments to Singapore Affiliates Can Be Deemed Deemed Dividends

Decision

May 21, 2026 • Taxindo Prime Consulting

Beware! Without Proof of Existence, Payments to Singapore Affiliates Can Be Deemed Deemed Dividends

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | To Reject the Appeal/ Lawsuit

PUT-006842.13/2022/PP/M.XA Year 2024

How PT FK Proven Management Service Benefits During the Covid-19 Pandemic

Decision

May 21, 2026 • Taxindo Prime Consulting

How PT FK Proven Management Service Benefits During the Covid-19 Pandemic

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-005328.15/2024/PP/M.XIIIB for 2025

Trapped Between Rules and Systems: Winning a Tax Lawsuit Due to e-Faktur Errors in Bonded Zone Transactions.

Decision

May 21, 2026 • Taxindo Prime Consulting

Trapped Between Rules and Systems: Winning a Tax Lawsuit Due to e-Faktur Errors in Bonded Zone Transactions.

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-007746.99/2024/PP/M.VIA for 2025

The Hidden Danger of Affiliate Transactions: When Paying Royalties is Deemed Distributing Dividends by Tax Authorities

Decision

May 21, 2026 • Taxindo Prime Consulting

The Hidden Danger of Affiliate Transactions: When Paying Royalties is Deemed Distributing Dividends by Tax Authorities

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | To Reject the Appeal/ Lawsuit

PUT-006843.13/2022/PP/M.XA Year 2024

Substance Over Form: Korean Representative Office Forced to Pay Final Income Tax Article 15 on All Parent Company Exports After Involvement in Business Development

Decision

May 21, 2026 • Taxindo Prime Consulting

Substance Over Form: Korean Representative Office Forced to Pay Final Income Tax Article 15 on All Parent Company Exports After Involvement in Business Development

Tax Court Appeal Decision | Annual Corporate Income Tax | To Reject the Appeal/ Lawsuit

PUT-005639.27/2023/PP/M.XIIA Year 2025

e-Faktur System "Reject" Becomes the Judge's Reason to Cancel PT TR's Tax Penalty

Decision

May 21, 2026 • Taxindo Prime Consulting

e-Faktur System "Reject" Becomes the Judge's Reason to Cancel PT TR's Tax Penalty

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-007745.99/2024/PP/M.VIA for 2025

Winning the Head Office Cost Allocation Dispute: Critical Lessons from PT POMI’s Total Victory at the Tax Court

Decision

May 21, 2026 • Taxindo Prime Consulting

Winning the Head Office Cost Allocation Dispute: Critical Lessons from PT POMI’s Total Victory at the Tax Court

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-006833.15/2022/PP/M.XA Year 2024

Why Insurance Premium Discounts Are Not VATable Objects?

Decision

May 21, 2026 • Taxindo Prime Consulting

Why Insurance Premium Discounts Are Not VATable Objects?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-007734.16/2024/PP/M.XXB for 2025

Winning the VAT Appeal: Why Flow of Funds and Goods Prevails Over "Not Found" Tax Invoice Confirmations

Decision

May 21, 2026 • Taxindo Prime Consulting

Winning the VAT Appeal: Why Flow of Funds and Goods Prevails Over "Not Found" Tax Invoice Confirmations

Tax Court Appeal Decision | PPN | Fully Granted

PUT-006870.16/2022/PP/M.IIA Year 2024

Avoiding Double Taxation: Why Export Declaration Dates Aren't Absolute in Determining VAT Liability?

Decision

May 21, 2026 • Taxindo Prime Consulting

Avoiding Double Taxation: Why Export Declaration Dates Aren't Absolute in Determining VAT Liability?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-007733.16/2022/PP/M.IIB for 2025

OJK Reports Are Not Tax Determinants! How PT TF Won the Receivable Flow Dispute at the Tax Court.

Decision

May 21, 2026 • Taxindo Prime Consulting

OJK Reports Are Not Tax Determinants! How PT TF Won the Receivable Flow Dispute at the Tax Court.

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-007733.15/2024/PP/M.XXB for 2025

Winning Tax Appeals: Why Expatriate Salary Reimbursement is Not Subject to Withholding Tax Article 26?

Decision

May 21, 2026 • Taxindo Prime Consulting

Winning Tax Appeals: Why Expatriate Salary Reimbursement is Not Subject to Withholding Tax Article 26?

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | Fully Granted

PUT-006844.13/2022/PP/M.XA Year 2024

How PT FI Successfully Defended its 5% Royalty Rate by Differentiating Patent and Trademark Functions

Decision

May 21, 2026 • Taxindo Prime Consulting

How PT FI Successfully Defended its 5% Royalty Rate by Differentiating Patent and Trademark Functions

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-007732.15/2024/PP/M.VB for 2025

Business Development Activities Deemed Core Function: Foreign Representative Office Trapped in PE Status and Taxed on Gross Export Value! [PUT-005633.27/2023/PP/M.XIIA Tahun 2025]

Decision

May 21, 2026 • Taxindo Prime Consulting

Business Development Activities Deemed Core Function: Foreign Representative Office Trapped in PE Status and Taxed on Gross Export Value! [PUT-005633.27/2023/PP/M.XIIA Tahun 2025]

Tax Court Appeal Decision | Annual Corporate Income Tax | To Reject the Appeal/ Lawsuit

PUT-005633.27/2023/PP/M.XIIA Year 2025

The Transfer Pricing Domino Effect: Why PT AI's Corporate Tax Adjustment Led to a VAT Dispute Defeat?

Decision

May 21, 2026 • Taxindo Prime Consulting

The Transfer Pricing Domino Effect: Why PT AI's Corporate Tax Adjustment Led to a VAT Dispute Defeat?

Tax Court Appeal Decision | PPN | To Reject the Appeal/ Lawsuit

PUT-007731.16/2024/PP/M.XIA for 2025

The Domino Effect: How Transfer Pricing Corrections in Income Tax Can Trigger VAT Liabilities

Decision

May 21, 2026 • Taxindo Prime Consulting

The Domino Effect: How Transfer Pricing Corrections in Income Tax Can Trigger VAT Liabilities

Tax Court Appeal Decision | PPN | To Reject the Appeal/ Lawsuit

PUT-007730.16/2024/PP/M.XIA for 2025

When Transfer Pricing Corrections Fail: Why Did the Judges Overturn the DGT's 'Constructive Dividend' Claim?

Decision

May 21, 2026 • Taxindo Prime Consulting

When Transfer Pricing Corrections Fail: Why Did the Judges Overturn the DGT's 'Constructive Dividend' Claim?

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | Fully Granted

PUT-007795.35/2023/PP/M.IA Year 2024

Extrapolation Fails: How PT NMI Won the VAT Export Dispute Through Accurate Customs Documentation

Decision

May 21, 2026 • Taxindo Prime Consulting

Extrapolation Fails: How PT NMI Won the VAT Export Dispute Through Accurate Customs Documentation

Tax Court Appeal Decision | PPN | Fully Granted

PUT-007730.16/2022/PP/M.IIB for 2025

The Danger of Secret Comparables: Why Was the Constructive Dividend Correction on Machinery Purchases Overturned?

Decision

May 21, 2026 • Taxindo Prime Consulting

The Danger of Secret Comparables: Why Was the Constructive Dividend Correction on Machinery Purchases Overturned?

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | Fully Granted

PUT-007792.35/2023/PP/M.IA Year 2024

Tax Court's Hard Warning: Palm Oil Employee Facilities in Remote Areas Denied as Deductible Expense Due to Lack of Formal Decree

Decision

May 21, 2026 • Taxindo Prime Consulting

Tax Court's Hard Warning: Palm Oil Employee Facilities in Remote Areas Denied as Deductible Expense Due to Lack of Formal Decree

Tax Court Appeal Decision | Annual Corporate Income Tax | To Reject the Appeal/ Lawsuit

PUT-011475.15/2019/PP/M.XB Year 2025

The Hidden Risks of Sister Company Transactions: Why Transfer Pricing Adjustments Can Trigger VAT Exposure?

Decision

May 21, 2026 • Taxindo Prime Consulting

The Hidden Risks of Sister Company Transactions: Why Transfer Pricing Adjustments Can Trigger VAT Exposure?

Tax Court Appeal Decision | PPN | To Reject the Appeal/ Lawsuit

PUT-007729.16/2024/PP/M.XIA for 2025

The Equalization Trap: Why PT TSPM's Reimbursement Arguments Failed at the Tax Court

Decision

May 21, 2026 • Taxindo Prime Consulting

The Equalization Trap: Why PT TSPM's Reimbursement Arguments Failed at the Tax Court

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | To Reject the Appeal/ Lawsuit

PUT-007794.35/2023/PP/M.IA Year 2024

The VAT vs CIT Timing Difference Battle: Tax Court Rejects Hundreds of Millions in Corrections Based Solely on Equalization Test!

Decision

May 21, 2026 • Taxindo Prime Consulting

The VAT vs CIT Timing Difference Battle: Tax Court Rejects Hundreds of Millions in Corrections Based Solely on Equalization Test!

Tax Court Appeal Decision | PPN | Fully Granted

PUT-010987.16/2020/PP/M.XB Year 2025

Winning the Battle! How PT CNL Successfully Refuted VAT Adjustments through Robust Reconciliation

Decision

May 21, 2026 • Taxindo Prime Consulting

Winning the Battle! How PT CNL Successfully Refuted VAT Adjustments through Robust Reconciliation

Tax Court Appeal Decision | PPN | Fully Granted

PUT-008074.16/2023/PP/M.IIIA Year 2024

Real Payment Proof Overrides "Missing" Data in Tax Office Systems

Decision

May 21, 2026 • Taxindo Prime Consulting

Real Payment Proof Overrides "Missing" Data in Tax Office Systems

Tax Court Appeal Decision | PPN | Fully Granted

PUT-007725.16/2022/PP/M.IIB for 2025

Beware, VAT Correction Based on PPh Equalization Can Be Defeated! Key Lesson from the Palm Oil Taxpayer’s Timing Difference Dispute (PUT-010986.16/2020/PP/M.XB Tahun 2025)

Decision

May 21, 2026 • Taxindo Prime Consulting

Beware, VAT Correction Based on PPh Equalization Can Be Defeated! Key Lesson from the Palm Oil Taxpayer’s Timing Difference Dispute (PUT-010986.16/2020/PP/M.XB Tahun 2025)

Tax Court Appeal Decision | PPN | Fully Granted

PUT-010986.16/2020/PP/M.XB Year 2025

Not a Dividend! How PT SBP Successfully Rebutted Billions in Deemed Dividend Corrections Through Cash Mutation Proofs

Decision

May 21, 2026 • Taxindo Prime Consulting

Not a Dividend! How PT SBP Successfully Rebutted Billions in Deemed Dividend Corrections Through Cash Mutation Proofs

Tax Court Appeal Decision | Income Tax Article 23 (Non-Final) Fully Granted

PUT-008232.12/2019/PP/M.IIIA Year 2022

Affiliate Sales Adjustments in Corporate Income Tax Can Directly Impact Your VAT Liabilities

Decision

May 21, 2026 • Taxindo Prime Consulting

Affiliate Sales Adjustments in Corporate Income Tax Can Directly Impact Your VAT Liabilities

Tax Court Appeal Decision | PPN | To Reject the Appeal/ Lawsuit

PUT-007724.16/2024/PP/M.XIA for 2025

Koreksi Sekunder Otomatis Gugur? Putusan Krusial Pengadilan Pajak Terkait Rekarakterisasi Dividen pada PT TSPM

Decision

May 21, 2026 • Taxindo Prime Consulting

Koreksi Sekunder Otomatis Gugur? Putusan Krusial Pengadilan Pajak Terkait Rekarakterisasi Dividen pada PT TSPM

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | Fully Granted

PUT-007798.35/2023/PP/M.IA Year 2024

PT ZHN Tax Holiday Dispute: Why Trillions in Investment Realization Were Rejected by the Judge

Decision

May 21, 2026 • Taxindo Prime Consulting

PT ZHN Tax Holiday Dispute: Why Trillions in Investment Realization Were Rejected by the Judge

Tax Court Lawsuit Decision | Annual Corporate Income Tax | To Reject the Appeal/ Lawsuit

PUT-004884.11/2024/PP/M.XIVB for 2025

VAT Down Payment vs PPh Sales Recognition: Taxpayer Strategy to Overturn Billion-Rupiah VAT Correction Due to Timing Differences in Accounting

Decision

May 21, 2026 • Taxindo Prime Consulting

VAT Down Payment vs PPh Sales Recognition: Taxpayer Strategy to Overturn Billion-Rupiah VAT Correction Due to Timing Differences in Accounting

Tax Court Appeal Decision | PPN | Partially Granted

PUT-010985.16/2020/PP/M.XB Year 2025

Tax Court Defeat: Why Pandemic Arguments Weren't Enough to Save PT FI from Transfer Pricing Adjustments

Decision

May 21, 2026 • Taxindo Prime Consulting

Tax Court Defeat: Why Pandemic Arguments Weren't Enough to Save PT FI from Transfer Pricing Adjustments

Tax Court Appeal Decision | Annual Corporate Income Tax | To Reject the Appeal/ Lawsuit

PUT-008319.15/2023/PP/M.VB Year 2024

Typo in a Tax Ruling? Here is the Legal Procedure for Official Correction!

Decision

May 21, 2026 • Taxindo Prime Consulting

Typo in a Tax Ruling? Here is the Legal Procedure for Official Correction!

Tax Court Appeal Decision | Annual Corporate Income Tax | To Amend

PUTP1-010285.15/2018/PP/M. IllA for 2020

Winning Tax Appeals: Why Royalty-to-Dividend Reclassifications Automatically Fail in Tax Court?

Decision

May 21, 2026 • Taxindo Prime Consulting

Winning Tax Appeals: Why Royalty-to-Dividend Reclassifications Automatically Fail in Tax Court?

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | Fully Granted

PUT-008321.35/2023/PP/M.VB Year 2024

Incorrect Tax Penalty Amounts? Understanding PT ICS's Right to Correct Court Rulings Through Expedited Legal Mechanisms.

Decision

May 21, 2026 • Taxindo Prime Consulting

Incorrect Tax Penalty Amounts? Understanding PT ICS's Right to Correct Court Rulings Through Expedited Legal Mechanisms.

Tax Court Lawsuit Decision | KUP | To Amend

PUTP1-009658.99/2019/PP/M.IIIA for 2021

No Payment, No Withholding Tax: How a Taxpayer Won a Major WHT Article 26 Secondary Adjustment Dispute

Decision

May 21, 2026 • Taxindo Prime Consulting

No Payment, No Withholding Tax: How a Taxpayer Won a Major WHT Article 26 Secondary Adjustment Dispute

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | Fully Granted

PUT-007722.13/2023/PP/M.VA Year 2025

Decision

May 21, 2026 • Taxindo Prime Consulting

Multibillion-Rupiah Calculation Errors in Tax Decision Finally Rectified

Tax Court Appeal Decision | Annual Corporate Income Tax | To Amend

PUTP1-004480.15/2019/PP/M.IIIB for 2021

Rp23 Billion Transfer Pricing Correction Annulled! Tax Court Sends Strong Message: DJP Cannot Arbitrarily Correct Domestic Transactions

Decision

May 21, 2026 • Taxindo Prime Consulting

Rp23 Billion Transfer Pricing Correction Annulled! Tax Court Sends Strong Message: DJP Cannot Arbitrarily Correct Domestic Transactions

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-007717.15/2023/PP/M.VA Year 2025

Decision

May 21, 2026 • Taxindo Prime Consulting

A Tiny Typo with Huge Stakes! How PT API Successfully Corrected Billion-Rupiah Errors in a Tax Court Decision

Tax Court Appeal Decision | PPN | To Amend

PUTP1-004465.16/2018/PP/M.IIIA for 2021

Typo in the Tax Assessment Number? How the DGT Ensures Accurate Execution Through Fast-Track Procedures

Decision

May 21, 2026 • Taxindo Prime Consulting

Typo in the Tax Assessment Number? How the DGT Ensures Accurate Execution Through Fast-Track Procedures

Tax Court Appeal Decision | Annual Corporate Income Tax | To Amend

PUTP1-001987.15/2024/PP/M.IllA for 2025

Decision

May 20, 2026 • Taxindo Prime Consulting

Affiliate Services Deemed as Hidden Dividends? This Tax Decision Confirms the Legal Boundaries!

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | Partially Granted

PUT-004143.13/2021/PP/M.XB Year 2025

Defeated on the 20% Rate Correction: Tax Court Annuls PPh Article 26 Correction, Foreign Taxpayer's Domicile Certificate Saves PT DL's Management Service Transactions

Decision

May 20, 2026 • Taxindo Prime Consulting

Defeated on the 20% Rate Correction: Tax Court Annuls PPh Article 26 Correction, Foreign Taxpayer's Domicile Certificate Saves PT DL's Management Service Transactions

Tax Court Appeal Decision | Income Tax Article 26 (Non-Final) | Partially Granted

PUT-012713.13/2023/PP/M.XIIB Year 2025

Accrued Salary Expense Rejected by Tax Judge: DJP's Key to Victory in PPh Article 21 Dispute

Decision

May 20, 2026 • Taxindo Prime Consulting

Accrued Salary Expense Rejected by Tax Judge: DJP's Key to Victory in PPh Article 21 Dispute

Tax Court Appeal Decision | Income Tax Article 21 (Non-Final) | To Reject the Appeal/ Lawsuit

PUT-012712.10/2023/PP/M.XIIB Year 2025

Decision

May 20, 2026 • Taxindo Prime Consulting

Accrued Salary Expense Rejected by Tax Judge: DJP's Key to Victory in PPh Article 21 Dispute

Tax Court Appeal Decision | Income Tax Article 21 (Non-Final) | To Reject the Appeal/ Lawsuit

PUT-012712.10/2023/PP/M.XIIB Year 2025

Beware of Reimbursement Claims! PT SAI Fails to Annul Tax Invoice Penalties Due to Non-Compliant Third-Party Documentation

Decision

May 20, 2026 • Taxindo Prime Consulting

Beware of Reimbursement Claims! PT SAI Fails to Annul Tax Invoice Penalties Due to Non-Compliant Third-Party Documentation

Tax Court Lawsuit Decision | KUP | To Reject the Appeal/ Lawsuit

PUT-007964.99/2024/PP/M.XIVB for 2025

PT CSKC Proves DJP's Import Data Errors in Tax Court

Decision

May 20, 2026 • Taxindo Prime Consulting

PT CSKC Proves DJP's Import Data Errors in Tax Court

Tax Court Appeal Decision | Income Tax Article 22 (Non-Final) | Fully Granted

PUT-007825.11/2023/PP/M.XIIB for 2025

When Income Tax Turnover and VAT Differ: The Board of Judges Rejects Consignment Arguments, Taxpayers Must Prove Accounting Consistency

Decision

May 20, 2026 • Taxindo Prime Consulting

When Income Tax Turnover and VAT Differ: The Board of Judges Rejects Consignment Arguments, Taxpayers Must Prove Accounting Consistency

Tax Court Appeal Decision | Annual Corporate Income Tax | To Reject the Appeal/ Lawsuit

PUT-012711.15/2023/PP/M.XIIB Year 2025

Why Payment Proof Trumps Missing Tax Office Confirmations

Decision

May 20, 2026 • Taxindo Prime Consulting

Why Payment Proof Trumps Missing Tax Office Confirmations

Tax Court Appeal Decision | PPN | Partially Granted

PUT-007493.16/2020/PP/M.IVB for 2025

Taxpayer Wins Against PPh Article 26 Correction on Deemed Interest: RUPS Evidence Overrules Debt Accounting Classification in Affiliate Transactions

Decision

May 20, 2026 • Taxindo Prime Consulting

Taxpayer Wins Against PPh Article 26 Correction on Deemed Interest: RUPS Evidence Overrules Debt Accounting Classification in Affiliate Transactions

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | Fully Granted

PUT-008541.13/2023/PP/M.XIIA Year 2025

Decision

May 20, 2026 • Taxindo Prime Consulting

Loss on Receivables Assignment to Affiliates Not Recognized as MEE Expenses: Key Lessons from the Tax Court Decision

Tax Court Appeal Decision | Annual Corporate Income Tax | To Reject the Appeal/ Lawsuit

PUT-013825.15/2022/PP/M.XIIA Year 2025

Director’s Name Used for Company Land Purchase: Is It Taxable Personal Income?

Decision

May 20, 2026 • Taxindo Prime Consulting

Director’s Name Used for Company Land Purchase: Is It Taxable Personal Income?

Tax Court Appeal Decision | Annual Individual Income Tax | To Reject the Appeal/ Lawsuit

PUT-007488.14/2023/PP/M.IIIA for 2025

Failed the Arm's Length Test: Intercompany Loan Interest Income Adjusted Due to Conditional Interest Payment Clauses

Decision

May 20, 2026 • Taxindo Prime Consulting

Failed the Arm's Length Test: Intercompany Loan Interest Income Adjusted Due to Conditional Interest Payment Clauses

Tax Court Appeal Decision | Annual Corporate Income Tax | To Reject the Appeal/ Lawsuit

PUT-008540.15/2023/PP/M.XIIA Year 2025

Denial of Input VAT Credit for Intra-Group Promotion Costs: A Case Study on the Application of Article 9 Paragraph (8) Letter b of the VAT Law

Decision

May 20, 2026 • Taxindo Prime Consulting

Denial of Input VAT Credit for Intra-Group Promotion Costs: A Case Study on the Application of Article 9 Paragraph (8) Letter b of the VAT Law

Tax Court Appeal Decision | PPN | To Reject the Appeal/ Lawsuit

PUT-014079.16/2022/PP/M.XIIA Year 2025

When "No Record" Isn't the End: How PT KMSI Secured Input Tax Credits Through Cash Flow Verification

Decision

May 20, 2026 • Taxindo Prime Consulting

When "No Record" Isn't the End: How PT KMSI Secured Input Tax Credits Through Cash Flow Verification

Tax Court Appeal Decision | PPN | Fully Granted

PUT-007488.14/2020/PP/M.IVB for 2025

Transfer Pricing Profit Short Circuit: Taxpayer Fails to Defend CPR Method, Correction Upheld with Net Cost Plus Markup

Decision

May 20, 2026 • Taxindo Prime Consulting

Transfer Pricing Profit Short Circuit: Taxpayer Fails to Defend CPR Method, Correction Upheld with Net Cost Plus Markup

Tax Court Appeal Decision | Annual Corporate Income Tax | Partially Granted

PUT-012115.15/2023/PP/M.XIVA Year 2025

PT SPD Successfully Cancels Final Tax Correction Based Solely on Other Party’s Audit Reports

Decision

May 20, 2026 • Taxindo Prime Consulting

PT SPD Successfully Cancels Final Tax Correction Based Solely on Other Party’s Audit Reports

Tax Court Appeal Decision | Income Tax Article 4 Paragraph 2 (Final) | Fully Granted

PUT-007480.25/2022/PP/M.IIIB for 2025

Warning! Without Proof of Economic Benefit, Affiliate Service Fees Can Be Deemed Dividends and Hit by Double Taxation

Decision

May 20, 2026 • Taxindo Prime Consulting

Warning! Without Proof of Economic Benefit, Affiliate Service Fees Can Be Deemed Dividends and Hit by Double Taxation

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | To Reject the Appeal/ Lawsuit

PUT-004947.13/2023/PP/M.XIIIB Year 2024

Avoiding Input VAT Disallowance: Crucial Lessons from the Office Renovation and Operational Cost Dispute of PT WCI

Decision

May 20, 2026 • Taxindo Prime Consulting

Avoiding Input VAT Disallowance: Crucial Lessons from the Office Renovation and Operational Cost Dispute of PT WCI

Tax Court Appeal Decision | PPN | Partially Granted

PUT-004975.16/2019/PP/M.IIA Year 2021

Victory in Court! Tax Office Cannot Invalidate Objections Based Solely on Power of Attorney Technicalities

Decision

May 20, 2026 • Taxindo Prime Consulting

Victory in Court! Tax Office Cannot Invalidate Objections Based Solely on Power of Attorney Technicalities

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-005903.99/2024/PP/M.IIA Year 2024

Winning Transfer Pricing Disputes: Why Independent Appraisals Outweigh Internal Tax Assessments?

Decision

May 20, 2026 • Taxindo Prime Consulting

Winning Transfer Pricing Disputes: Why Independent Appraisals Outweigh Internal Tax Assessments?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-007479.16/2022/PP/M.IIIB for 2025

Gross-Up Strategy: Is PPh 23 Borne by the Company Truly Non-Deductible?

Decision

May 20, 2026 • Taxindo Prime Consulting

Gross-Up Strategy: Is PPh 23 Borne by the Company Truly Non-Deductible?

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-003913.15/2021/PP/M.XA Year 2024

Fighting Hundred-Million Rupiah VAT/PPN Plasma Receivables Correction: The Tax Court Rules VAT/PPN is Due Only When Farmers' Palm Oil Starts Bearing Fruit!

Decision

May 20, 2026 • Taxindo Prime Consulting

Fighting Hundred-Million Rupiah VAT/PPN Plasma Receivables Correction: The Tax Court Rules VAT/PPN is Due Only When Farmers' Palm Oil Starts Bearing Fruit!

Tax Court Appeal Decision | PPN | Partially Granted

PUT-002688.16/2024/PP/M.VA Year 2025

Lawsuit Won! Tax Office TPT Receipt is Valid Proof of Objection Submission

Decision

May 20, 2026 • Taxindo Prime Consulting

Lawsuit Won! Tax Office TPT Receipt is Valid Proof of Objection Submission

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-005904.99/2024/PP/M.IIA Year 2024

Major Win! PT HB's Tax Assessment Voided as Tax Office Fails to Prove SPHP Delivery and Closing Conference

Decision

May 20, 2026 • Taxindo Prime Consulting

Major Win! PT HB's Tax Assessment Voided as Tax Office Fails to Prove SPHP Delivery and Closing Conference

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-005094.99/2022/PP/M.IIIA Year 2023

Losing on Formality, Winning on Evidence: Tax Court Annuls VAT Correction on CPO Quantity Difference Due to Natural Shrinkage

Decision

May 20, 2026 • Taxindo Prime Consulting

Losing on Formality, Winning on Evidence: Tax Court Annuls VAT Correction on CPO Quantity Difference Due to Natural Shrinkage

Tax Court Appeal Decision | PPN | Partially Granted

PUT-002687.16/2024/PP/M.VA Year 2025

Major Win for Taxpayer! Judges Overturn DGT's Unilateral Rejection of Objection Due to Excessive Strictness

Decision

May 20, 2026 • Taxindo Prime Consulting

Major Win for Taxpayer! Judges Overturn DGT's Unilateral Rejection of Objection Due to Excessive Strictness

Tax Court Lawsuit Decision | Annual Corporate Income Tax | Fully Granted

PUT-005905.99/2024/PP/M.IIA Year 2024

A Major Win at the Tax Court! PT TNC Successfully Overturns PPh 26 Assessments on Management Fees to the United States

Decision

May 20, 2026 • Taxindo Prime Consulting

A Major Win at the Tax Court! PT TNC Successfully Overturns PPh 26 Assessments on Management Fees to the United States

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | Fully Granted

PUT-005804.13/2021/PP/M.IIA Year 2024

Victory in Court! Judges Overrule DJP’s Rejection of PT PIM’s Tax Objection

Decision

May 20, 2026 • Taxindo Prime Consulting

Victory in Court! Judges Overrule DJP’s Rejection of PT PIM’s Tax Objection

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-005906.99/2024/PP/M.IIA Year 2024

Plasma Receivables are Not Automatically VAT DPP: Plantation Taxpayer Wins Against Fictitious Receivables

Decision

May 20, 2026 • Taxindo Prime Consulting

Plasma Receivables are Not Automatically VAT DPP: Plantation Taxpayer Wins Against Fictitious Receivables

Tax Court Appeal Decision | PPN | Partially Granted

PUT-002686.16/2024/PP/M.VA Year 2025

Oil and Gas BPT Rate Dispute: Why Can Old PSC Contracts Overrule International Tax Treaties?

Decision

May 20, 2026 • Taxindo Prime Consulting

Oil and Gas BPT Rate Dispute: Why Can Old PSC Contracts Overrule International Tax Treaties?

Tax Court Appeal Decision | Income Tax Article 26 Paragraph 4 - Oil & Gas (Final) | To Reject the Appeal/ Lawsuit

PUT-007476.36/2022/PP/M.XXB for 2025

System Delays are Not the Taxpayer's Fault! PT Pupuk Iskandar Muda Wins Lawsuit Against DGT's Procedural Administrative Errors

Decision

May 20, 2026 • Taxindo Prime Consulting

System Delays are Not the Taxpayer's Fault! PT Pupuk Iskandar Muda Wins Lawsuit Against DGT's Procedural Administrative Errors

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-005907.99/2024/PP/M.IIA Year 2024

When is VAT for Core-Plasma Truly Due? Tax Court Rules in Favor of Farmers: Not When Receivable is Recorded, But When the Plantation Yields

Decision

May 20, 2026 • Taxindo Prime Consulting

When is VAT for Core-Plasma Truly Due? Tax Court Rules in Favor of Farmers: Not When Receivable is Recorded, But When the Plantation Yields

Tax Court Appeal Decision | PPN | Partially Granted

PUT-002685.16/2024/PP/M.VA Year 2025

Lawsuit Won! Judges Overturn the Rejection of PT PIM's Objection Deemed Late by DGT Due to Maladministration in Document Recording

Decision

May 20, 2026 • Taxindo Prime Consulting

Lawsuit Won! Judges Overturn the Rejection of PT PIM's Objection Deemed Late by DGT Due to Maladministration in Document Recording

Tax Court Lawsuit Decision | Income Tax Article 23 (Non-Final) Fully Granted

PUT-005908.99/2024/PP/M.IIA Year 2024

Tax Equalization Fails! How PT AN Successfully Challenged Improper Article 23 Income Tax Assessments.

Decision

May 20, 2026 • Taxindo Prime Consulting

Tax Equalization Fails! How PT AN Successfully Challenged Improper Article 23 Income Tax Assessments.

Tax Court Appeal Decision | Income Tax Article 23 (Non-Final) Fully Granted

PUT-007441.12/2022/PP/M.XB for 2025

Lawsuit Won! Judges Overrule Objection Rejection Caused by Illegal "Education" Requirement

Decision

May 20, 2026 • Taxindo Prime Consulting

Lawsuit Won! Judges Overrule Objection Rejection Caused by Illegal "Education" Requirement

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-005909.99/2024/PP/M.IIA Year 2024

VAT for Bonded Zones Overturned? Tax Court Rules CPO Shrinkage is Normal, Not Taxable Supply

Decision

May 20, 2026 • Taxindo Prime Consulting

VAT for Bonded Zones Overturned? Tax Court Rules CPO Shrinkage is Normal, Not Taxable Supply

Tax Court Appeal Decision | PPN | Partially Granted

PUT-002684.16/2024/PP/M.VA Year 2025

Lawsuit Won! PT PIM Proves Tax Office Erroneously Declared Objection Formally Invalid

Decision

May 20, 2026 • Taxindo Prime Consulting

Lawsuit Won! PT PIM Proves Tax Office Erroneously Declared Objection Formally Invalid

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-005910.99/2024/PP/M.IIA Year 2024

Winning at the Tax Court: Why Inter-Company Sharing Costs Are Not Subject to Article 21 Withholding Tax?

Decision

May 20, 2026 • Taxindo Prime Consulting

Winning at the Tax Court: Why Inter-Company Sharing Costs Are Not Subject to Article 21 Withholding Tax?

Tax Court Appeal Decision | Income Tax Article 21 (Non-Final) | Fully Granted

PUT-007440.10/2022/PP/M.XB for 2025

Taxpayer Wins Lawsuit! Judges Rule Tax Office Cannot Reject Objections Solely Due to Initial Lack of Detailed Evidence

Decision

May 20, 2026 • Taxindo Prime Consulting

Taxpayer Wins Lawsuit! Judges Rule Tax Office Cannot Reject Objections Solely Due to Initial Lack of Detailed Evidence

Tax Court Lawsuit Decision | PPN | Fully Granted

PUT-005911.99/2024/PP/M.IIA Year 2024

Winning the Appeal! Taxpayer Successfully Overturns Tax Correction Based Solely on Auditor's "Guesstimate"

Decision

May 20, 2026 • Taxindo Prime Consulting

Winning the Appeal! Taxpayer Successfully Overturns Tax Correction Based Solely on Auditor's "Guesstimate"

Tax Court Appeal Decision | Income Tax Article 23 (Non-Final) Fully Granted

PUT-005430.12/2019/PP/M.IIIA Year 2020

Zero Point of Plasma Receivables VAT: Tax Court Rules VAT on Plantation Development is Due When Oil Palm Trees Reach 48 Months of Age

Decision

May 20, 2026 • Taxindo Prime Consulting

Zero Point of Plasma Receivables VAT: Tax Court Rules VAT on Plantation Development is Due When Oil Palm Trees Reach 48 Months of Age

Tax Court Appeal Decision | PPN | Partially Granted

PUT-002683.16/2024/PP/M.VA Year 2025

Winning the Royalty Dispute: Why Business Model Characterization is Not the Sole Determinant of Intangible Property Existence?

Decision

May 20, 2026 • Taxindo Prime Consulting

Winning the Royalty Dispute: Why Business Model Characterization is Not the Sole Determinant of Intangible Property Existence?

Tax Court Appeal Decision | Annual Corporate Income Tax | Fully Granted

PUT-007421.15/2023/PP/M.XIIIB for 2025

Interest-Free Affiliated Loans Corrected by DGT? Not Necessarily Subject to WHT Art 23!

Decision

May 20, 2026 • Taxindo Prime Consulting

Interest-Free Affiliated Loans Corrected by DGT? Not Necessarily Subject to WHT Art 23!

Tax Court Appeal Decision | Income Tax Article 23 (Non-Final) Fully Granted

PUT-005431.12/2019/PP/M.IIIA Year 2020

The Danger of "Ownerless" Cash Flow: Key Lessons from PT CCL's Dispute on Output VAT Base (DPP)

Decision

May 20, 2026 • Taxindo Prime Consulting

The Danger of "Ownerless" Cash Flow: Key Lessons from PT CCL's Dispute on Output VAT Base (DPP)

Tax Court Appeal Decision | PPN | Partially Granted

PUT-002682.16/2024/PP/M.VA Year 2025

Decision

May 20, 2026 • Taxindo Prime Consulting

Lawsuit Won! Judges Confirm "Education Statement Letter" Is Not a Valid Requirement for Tax Objections

Tax Court Lawsuit Decision | KUP | Fully Granted

PUT-005915.99/2024/PP/M.IIA Year 2024

Unreported Invoices by Sellers Are Not the Buyer's Responsibility

Decision

May 20, 2026 • Taxindo Prime Consulting

Unreported Invoices by Sellers Are Not the Buyer's Responsibility

Tax Court Appeal Decision | PPN | Fully Granted

PUT-007420.16/2022/PP/M.XIIB for 2025

Taxpayer Victory! Director's Bailout is Not Subject to VAT: Why the Tax Office's Cash Flow Analysis Failed in Tax Court?

Decision

May 20, 2026 • Taxindo Prime Consulting

Taxpayer Victory! Director's Bailout is Not Subject to VAT: Why the Tax Office's Cash Flow Analysis Failed in Tax Court?

Tax Court Appeal Decision | PPN | Fully Granted

PUT-007419.16/2024/PP/M.IXA for 2025

Absolute Victory! How PT DL Successfully Overturned Technical Service Tax Corrections

Decision

May 20, 2026 • Taxindo Prime Consulting

Absolute Victory! How PT DL Successfully Overturned Technical Service Tax Corrections

Tax Court Appeal Decision | Income Tax Articles 23/26 (Final) | Fully Granted

PUT-005428.12/2019/PP/M.IIIA Year 2020

Agent Travel Reward Expenses Proven Not to be Objects of Income Tax Article 21

Decision

May 20, 2026 • Taxindo Prime Consulting

Agent Travel Reward Expenses Proven Not to be Objects of Income Tax Article 21

Tax Court Appeal Decision | Income Tax Article 21 (Non-Final) | Fully Granted

PUT-007419.10/2022/PP/M.XIIB for 2025

A Landmark Victory for PT CSC: Tax Court Overturns Domestic Transfer Pricing Adjustments Lacking Evidence of Tax Avoidance

Decision

May 20, 2026 • Taxindo Prime Consulting

A Landmark Victory for PT CSC: Tax Court Overturns Domestic Transfer Pricing Adjustments Lacking Evidence of Tax Avoidance

Tax Court Appeal Decision | Income Tax Article 22 (Non-Final) | Fully Granted

PUT-007819.11/2023/PP/M.XIIB for 2025

Why PT CSCK's Domestic Affiliate Transfer Pricing Correction was Overturned?

Decision

May 20, 2026 • Taxindo Prime Consulting

Why PT CSCK's Domestic Affiliate Transfer Pricing Correction was Overturned?

Tax Court Appeal Decision | Income Tax Article 22 (Non-Final) | Fully Granted

PUT-007818.11/2023/PP/M.XIIB for 2025

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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 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

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

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

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

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

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

Taxpayer Wins Against IDR 768 Million VAT Correction! Tax Court Panel Cancels Correction Solely Due to E-Faktur System Error

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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.IIIÎ‘ 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

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

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

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

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 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

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

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

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 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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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 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

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

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

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

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

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

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

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

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

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

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

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

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