Ruling hearing for the judicial review of Law No. 7 of 1983 on Income Tax as amended by Law No. 6 of 2023 on Job Creation for case No. 207/PUU-XXIII/2025, Thursday (11/27/2025). Photo by MKRI/Bayu.

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JAKARTA (MKRI) — The Constitutional Court granted the request to withdraw the material judicial review petition 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. The Decree No. 207/PUU-XXIII/2025 was delivered by Chief Justice Suhartoyo on Thursday, November 27, 2025.

The chief justice said that the Court had received a letter from the Petitioner, which concerns his wish to withdraw the petition. The Court then asked for confirmation on this, which the Petitioner gave.

Then, at the justice deliberation meetings (RPH) on November 12 and on November 24, the Court decided that the withdrawal request was legally grounded.

“[The Court] rules [to] grant the Petitioner’s [request] of petition withdrawal; declares petition No. 207/PPU-XXIII/2025 withdrawn; declares the Petitioner unable to file the petition a quo again; orders the Chief Registrar of the Constitutional Court to record the withdrawal in the e-BRPK and to return the petition’s copies to the Petitioner,” said Chief Justice Suhartoyo delivering the decree on the petition a quo in the plenary courtroom.

Also read:

Petitioner Questions Tax Audit Resulting in Underpayment

Petition on Provisions on Tax Audit Withdrawn

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 case No. 207/PUU-XXIII/2025 here.

Read the Decision No. 207/PUU-XXIII/2025 here.

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.

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