Jakarta - Civil Servant Investigators (PPNS) from the Directorate General of Taxes (DJP) at the Directorate of Law Enforcement and the Regional Office (Kanwil) of the DJP for Central Java (Central Java) I handed over three suspects, RH, KH, and MM, for criminal acts in the field of taxation to the Semarang District Attorney's Office (Kejari) on Tuesday (09/12).

The Head of the Central Java I Regional Office of the DJP, Nurbaeti Munawaroh, revealed that the success in uncovering this case was the result of synergy between various law enforcement agencies.

“This success also demonstrates the DGT's seriousness in enforcing tax laws to create a deterrent effect for perpetrators and a warning effect for the public, as well as to secure state revenue and recover losses to state income,” she said in an official statement received by akp2i.or.id.

She added that RH, KH, and MM had actually been given the opportunity to exercise their right to disclose the falsehood of their actions, but they did not do so. Before proceeding to the handover, her office had made persuasive efforts and provided opportunities to disclose the falsehood, but the suspects did not do so.

“We deeply regret the recurrence of tax crimes committed by taxpayers. We hope that this can serve as a lesson and a warning for taxpayers not to attempt similar violations,” she added.

Nurbaeti also hopes that taxpayers will always communicate with the tax office (KPP) if there is anything that is unclear.

“If there is anything that needs to be confirmed or taxpayers need further information, we are open to communication and information through the Tax Office,” said Nurbaeti.

For your information, the transfer of suspects (P-22) was carried out after the investigation files were declared complete (P-21). The handover of responsibility for the suspect and evidence (P-22) was witnessed by a team from the Deputy Attorney General for Special Crimes (Jampidsus) of the Indonesian Attorney General's Office, the Central Java High Prosecutor's Office, the Criminal Investigation Agency (Bareskrim) of the Indonesian National Police, and the Special Criminal Investigation Directorate (Ditreskrimsus) of the Central Java Regional Police.

The case file explains that RH, as the President Director of PT DPE, together with KH, deliberately issued tax invoices that were not based on actual transactions (TBTS) for the July-December 2022 tax period. Additionally, MM, through PT GBP, intentionally failed to submit the Value-Added Tax (VAT) Return for the August 2020 tax period and submitted a Notice and/or statement containing false or incomplete information regarding the VAT Return for the February-March 2020 tax period.

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In this case, suspects RH and KH violated the provisions of Article 39A letter a, and suspect MM violated the provisions of Article 39 paragraph (1) letters c and d in conjunction with Article 43 paragraph (1) of Law Number 6 of 1983 concerning General Provisions and Tax Procedures as amended several times, most recently by Law Law Number 6 of 2023 concerning the Stipulation of Government Regulation in Lieu of Law Number 2 of 2022 concerning Job Creation into Law. The actions of suspects RH and KH are suspected to have caused losses to state revenue of at least IDR 8.5 billion and suspect MM of IDR 2.6 billion.

As a consequence of their actions, suspects RH and KH may be sentenced to a minimum of 2 years and a maximum of 6 years imprisonment and required to pay a fine of 2 to 6 times the amount of tax in the tax invoice. Meanwhile, suspect MM could be sentenced to a minimum of 6 months to a maximum of 6 years imprisonment and be required to pay a fine of 2 to 4 times the amount of tax owed that was not or underpaid.

Head of the Division of Outreach, Services, and Public Relations (P2Humas) Central Java I Regional Tax Office Hutomo Budi said that the success of the Directorate of Law Enforcement's investigation team in handling criminal acts in the field of taxation is a manifestation of the coordination and synergy between law enforcement agencies carried out by the DGT, the Attorney General's Office, the Police Criminal Investigation Unit's PPNS Coordination Unit, and the Central Java Regional Police's Special Crimes Investigation Unit, as well as the Semarang City Attorney's Office.

“It should be noted that as the collector of 70 percent of total state revenue, the DGT not only provides the best service to taxpayers but also monitors taxpayer compliance and enforces tax laws,” explained Budi.