Haryanto withdrawing his petition against Law No. 39 of 1999 on Human Rights at the second hearing for case No. 207/PUU-XXIII/2025, Thursday (11/20/2025). Photo by MKRI/Hamdi.
JAKARTA (MKRI) — The Constitutional Court held another hearing for the material judicial review of Law No. 7 of 1983 on Income Tax, as last amended by Law No. 6 of 2023 on the Stipulation of Government Regulation in Lieu of Law No. 2 of 2022 on Job Creation as Law on Thursday, November 20, 2025.
At this second hearing for Case No. 207/PUU-XXIII/2025, the panel of justices was supposed to hear the revisions to the petition. However, the Petitioner, Haryanto, expressed his wish to withdraw the petition, which he had indicated through a letter dated November 13 that he had sent to the Court.
“Is this [letter] signed by you? It concerns the withdrawal of case No. 207/PUU-XXIII/2025 on the material judicial review of Law No. 7 of 1983, Article 4 paragraph (1), is that correct? Can you confirm the withdrawal request?” Constitutional Justice Arief Hidayat asked, which the Petitioner confirmed.
Also read: Petitioner Questions Tax Audit Resulting in Underpayment
At the preliminary hearing on Friday, November 7, taxpayer Haryanto delivered his petition against Article 4 paragraph (1) of the Income Tax Law. He stated that auditors of the Tax Office often use this provision to correct taxpayer transactions. However, such corrections frequently result in an underpayment. As an example, he illustrated that accounts receivable and payable recorded in the balance sheet are subject to income tax on interest by auditors, even though there is an agreement between the parties that such receivables and payables are interest-free. According to the Petitioner, the wording of the article suggests that a taxpayer actually receives or obtains money or gifts in the form of goods or property—something tangible and not merely hypothetical, as interpreted by the tax auditors.
Track the case No. 207/PUU-XXIII/2025 here.
Author : Sri Pujianti
Editor : N. Rosi
PR : Fauzan F.
Translator : Yuniar Widiastuti (NL)
Author : Sri Pujianti
Editor : N. Rosi
PR : Fauzan F.
Translator : Yuniar Widiastuti (NL)
Disclaimer: The original version of the news is in Indonesian. In case of any differences between the English and the Indonesian versions, the Indonesian version will prevail.
Thursday, November 20, 2025 | 21:51 WIB 178