That the Appellant hereby requests the Honourable Panel of Judges authorised to examine this case to decide as follows:

1. Accept the Appellant's entire appeal;

2. Cancels the Appellant's Decision Number KEP-01458/KEB/WPJ. 07/2017, dated 5 September 2017, regarding the Appellant's Objection to the Tax Assessment Letter of Underpayment of Income Tax for the Tax Year 2013;

3. Determine that the income tax assessment letter for the tax period of 2013 that should have been issued is as follows:

No.	Description	Amount (Rp)
1	Gross Income or Business Turnover/Gross Cost of Goods Sold Gross income or gross profit (1-2) Deduction of gross income or business expenses Net domestic income (3-4) Income from outside the business Fiscal Adjustment a. Positive Fiscal Adjustment b. Negative Fiscal Adjustment c. Total (a-b) Total Net Income Taxable Income PPh Payable (Rate x 9) Total PPh Payable Tax Credit: a. Withheld/collected by other parties Tax (over)/underpaid	1,368,898,724,225
2		1,238,771,033,487
3		130,127,690,738
4		95,728,139,084
5		34,399,551,654
6		34,724,411,689
7
		5,586,177,750
		50,853,075,172
		(45,266,897,422)
8		23,857,065,921
9		23,857,065,921
10		5,964,266,250
11		5,964,266,250
12
		12,384,256,470
13		(6,419,990,220)
14	Amount of income tax accrued/(over) payable	(6,419,990,220)

Considering, that upon the appeal, the Appellant filed a Letter of Appeal Description dated 3 July 2018;

Considering, that the ruling of the Tax Court Decision Number PUT- 118558.15/2013/PP/M.IVA Year 2020, dated 10 July 2020, which has permanent legal force is as follows:

Partially granting the Appellant's appeal against the Decision of the Director General of Taxes Number KEP-01458/KEB/WPJ.07/2017, dated 5 September 2017, regarding Taxpayer's Objection to the Tax Assessment Letter of Underpayment of Income Tax for Fiscal Year 2013, Number 00005/206/13/056/16, dated 8 June 2016, in the name of PT Avnet Datamation Solutions (now: PT Tech Data Advanced Solutions Indonesia), NPWP 21.120.445.8-056.000, located at Wisma BSG 6th Floor, Jalan Abdul Muis Number 40, Gambir, Central Jakarta, 10160, so that the Income Tax for Fiscal Year 2013 is recalculated as follows:

Net Income Rp52,667,612,029.00

Loss Compensation Rp 0,00

Taxable Income Rp52,667,612,029.00

Income Tax Payable Rp13,166,903,007.00

Tax Credit Rp12,384,256,470.00

Income tax not paid/underpaid IDR 782,646,537.00

Administrative Sanctions:

Interest Article 13 paragraph (2) KUP Law Rp 375.670.338,00

Total Income Tax Underpaid IDR 1,158,316,875.00

Considering, that after this final decision was notified to the Applicant for Reconsideration on 4 August 2020, then the Applicant for Reconsideration filed a written request for reconsideration with the Registrar of the Tax Court on 22 October 2020, accompanied by the reasons which were received at the Registrar of the Tax Court on 22 October 2020;

Considering, that the petition for review along with its reasons have been notified to the opposing party carefully, filed within the time and in the manner prescribed by Law Number 14 of 1985 concerning the Supreme Court as amended by Law Number 5 of 2004 and the second amendment by Law Number 3 of 2009, in conjunction with Law Number 14 of 2002 concerning the Tax Court, then the request for judicial review is formally admissible;

Considering, that based on the Memorandum of Review received on 22 October 2020, which is an integral part of this Decision, the Applicant for Reconsideration requests the Supreme Court to give the following decision: Adjudge;

1. Receive and grant all requests for judicial review of the Tax Court Decision Number PUT-118558.15/2013/PP/M.XVIIIA, pronounced on 10 July 2020, filed by the Applicant for Judicial Review (originally the Appellant);

2. Cancels the Tax Court Decision Number PUT-118558.15/2013/PP/M.XVIIIA, which was pronounced on 10 July 2020, because the Decision is contrary to the provisions of the applicable tax laws and regulations;

3. By adjudicating alone:

a. Grant the appeal of the appellant (originally the appellant) in its entirety;

b. Declare the Decision of the Director General of Taxes Number KEP- 01458/KEB/WPJ.07/2017, dated 5 September 2017, regarding objection to Income Tax Underpayment Assessment Letter Number 00005/206/13/056/16, dated 8 June 2016, Fiscal Year 2013, in the name of PT Avnet Datamation Solutions (Now: PT Tech Data Advanced Solutions Indonesia), NPWP 21.120.445.8-056.000, located at Wisma BSG 6th Floor, Jalan Abdul Muis Number 40, Central Jakarta, 10160, is not in accordance with the provisions of the applicable tax legislation and therefore invalid and must be cancelled by law;

c. Punish the Respondent for Reconsideration (originally the Appellant) to pay all costs in the case;

Considering, that against the Memorandum of Review, the Respondent for Reconsideration has submitted a Counter-Memorial for Reconsideration on 4 December 2020, which in essence the decision of the Tax Court is correct and correct and rejects the request for reconsideration from the Petitioner for Reconsideration;

Considering, that to the reasons for the review, the Supreme Court is of the opinion:

That the reasons for the Appellant's request for reconsideration cannot be justified, because the decision of the Tax Court which partially granted the Appellant's appeal against the Appellant's Decision Number KEP-01458/KEB/WPJ.07/2017, dated 5 September 2017, concerning Taxpayer's Objection to the Tax Assessment Letter for Underpayment of Income Tax for the Tax Year 2013, Number 00005/206/13/056/16, dated 8 June 2016, in the name of the Appellant, NPWP 21.120.445.8- 056.000, so that the calculation of Income Tax for the Tax Year 2013 to be paid is Rp 1,158,316,875.00, is correct and does not conflict with the applicable laws and regulations with consideration:

a. That the reasons for the petition of the Petitioner for Reconsideration in the case a quo namely Net Income Correction of Rp45,202,942,793.00 consisting of:

1. Negative correction of Cost of Goods Sold amounting to Rp96,651,458,250.00;

2. Positive correction on Business Circulation amounting to Rp109,729,238,598.00 consisted of:

a) Correction of Business Circulation related to negative correction of COGS amounting to Rp106,799,861,366.00

b) Sales Discount Correction amounting to Rp2,929,377,232.00

3. Positive correction of Positive Fiscal Adjustment amounting to Rp29,296,804,528.00;

4. Correction of Goodwill Amortisation Cost amounting to Rp2,828,357,917.00; has been properly considered by the Panel of Judges of the Tax Court;

b. That the negative correction of Cost of Goods Sold in the amount of Rp96,651,458,250.00 cannot be sustained, because the results of the Cost of Goods Sold analysis are only a guide to find the actual Cost of Goods Sold. The Appellant should have sought tangible evidence of the actual Cost of Goods Sold. The basis for the Cost of Goods Sold Correction is not real evidence;

c. That the correction of Business Circulation is calculated based on the correction of Cost of Goods Sold, because the correction of Cost of Goods Sold cannot be sustained, the correction of Business Circulation of Rp109. 729,238,598.00 is also untenable;

d. That gifts in kind amounting to Rp486,258,421.00 are gifts in kind that are not money received by employees. Expenditures on Trading goods internal consumption prod. Order (510310), Vehicle Maintenance Development (610220) and Membership & Subscription (655070) are not in-kind gifts received by employees and therefore the Appellant's correction cannot be sustained;

e. That the existence and economic benefits did not exist in the amount of Rp28,810,546,108.00. The Appellant only provided evidence of service agreements, Transfer Pricing Documents and payments, but the Appellant did not provide evidence that the services received had actually been provided. As it is not proven that services were rendered and received by the Appellant, the Appellant's correction of Rp28,810,546,108.00 is maintained;

f. That based on the provisions of Article 6 paragraph (1) and Article 11A paragraph (1) of the Income Tax Law, goodwill is deductible as an expense in calculating Taxable Income, thus the Appellant's correction of Negative Fiscal Adjustment of Goodwill Amortisation Cost in the amount of Rp2,828,357,917.00 cannot be sustained;

g. That the Tax Credit Correction for Tax Year 2013 made by the Appellant in the amount of Rp31,995,799.00, cannot be maintained, so that the Tax Credit becomes as follows;

- Tax Credit according to the Appellant Rp12,352,260,671.00

- Corrections that cannot be maintained IDR 31,995,799.00

- Net Income Rp12,384,256,470.00

- Considering that based on the above considerations, the petition for review filed by the Petitioner for Review is granted.

Considering, that since the request for reconsideration is rejected, the court costs in this reconsideration must be borne by the Applicant for Reconsideration;

Taking into account the articles of Law No. 48 of 2009 on Judicial Power, Law No. 14 of 1985 on the Supreme Court as amended by Law No. 5 of 2004 and the second amendment by Law No. 3 of 2009, Law No. 14 of 2002 on the Tax Court, and related laws and regulations;

JUDGE:

1. Rejecting the petition for review filed by PT TECH DATA ADVANCED SOLUTIONS INDONESIA (formerly PT AVNET DATAMATION SOLUTIONS);

2. To order the Applicant for Reconsideration to pay court costs in the amount of Rp2,500,000.00 (two million five hundred thousand Rupiah);

Thus decided in a deliberation meeting of the Panel of Judges on Tuesday, 9 November 2021, by Dr. Irfan Fachruddin, S.H., C.N., Supreme Court Justice appointed by the Chief Justice of the Supreme Court as Chairman of the Panel, together with Dr. H. Yodi Martono Wahyunadi, S.H., M.H. and Dr. H. Yosran, S.H., M.Hum., Judges of the Supreme Court as Members, and was pronounced in a session open to the public on the same day by the Chairman of the Tribunal in the presence of the said Member Judges, and Retno Nawangsih, S.H., M.H., Substitute Registrar without the presence of the parties.

Member of the Tribunal: Chairman of the Tribunal,

ttd. ttd.

Dr. H. Yodi Martono Wahyunadi, S.H., M.H. Dr Irfan Fachruddin, S.H., C.N.

ttd.

Dr H. Yosran, S.H., M.Hum.

Substitute Registrar,

ttd.

Retno Nawangsih, S.H., M.H.

Costs:

1. Stamp Rp 10.000,00

2. Editorial Rp 10.000,00

3. PK Administration IDR 2,480,000.00

4. Total IDR 2,500,000.00

For the copy of the SUPREME COURT of the Republic of Indonesia

on behalf of the Registrar of the Junior Administrative Registrar,

SIMBAR KRISTIANTO, S.H. NIP 19620202 198612 1 001

Directory of Decisions of the Supreme Court of the Republic of Indonesia

DECISION

FOR THE SAKE OF JUSTICE BASED ON THE ALMIGHTY DEITY OF THE SUPREME COURT

JUDGE: