MUC Consulting Delivers Guest Lecture on Tax Crimes at UI

JAKARTA. Taxation and criminology are closely interrelated, particularly in the context of Tax Crimes. To broaden students' knowledge in this area, three practitioners from MUC Consulting were invited as guest lecturers in the Kapita Selekta Kriminologi (Selected Topics in Criminology) course at the Department of Criminology, University of Indonesia (UI). The lecture was held at Nusantara Building, UI on Tuesday, May 6, 2025.

On this occasion, MUC Consulting was represented by three tax consultants: Shinta Marvianti (Tax Dispute Partner), Cindy Miranti (Tax Advisory Manager), and Syifa Kamila (Tax Advisory Supervisor). The trio delivered a comprehensive lecture covering topics such as the definition of tax crimes, types of violations, real-world case examples, and the relevance of tax crime within criminological studies. The session, which lasted for over two hours, was highly interactive, with active participation from the students.

Shinta Marvianti opened the session with an explanation of the spectrum of tax behavior, ranging from legal to illegal practices, including tax planning, tax avoidance, tax evasion, and tax crime. She emphasized that not all tax violations lead to criminal prosecution, as in many cases, violations occur due to low levels of tax literacy.

“For instance, tax evasion does not automatically fall under criminal law. If there is no malicious intent, the taxpayer may only face administrative sanctions. However, if there is deliberate intent, such as issuing fake tax invoices, the case enters the criminal domain and proceeds to court,” she explained.

Adding to Shinta's explanation, Syifa Kamila discussed various articles from laws regulating tax crimes, such as the General Provisions and Tax Procedures Law (UU KUP), the Land and Building Tax Law (UU PBB), the Stamp Duty Law (UU Bea Meterai), and the Tax Collection Law (UU PPSP).

Meanwhile, Cindy Miranti presented real-life case examples, including tax crimes that resulted in significant financial losses to the state.

“At the core of every tax crime is always a loss to the state,” she noted.

The speakers also addressed the challenges in enforcing tax law in Indonesia, such as low tax compliance rates, regulatory and institutional coordination gaps between agencies like the Directorate General of Taxes (DJP), the Financial Transaction Reports and Analysis Center (PPATK), the Attorney General's Office, and the Police, as well as instances of abuse of authority within tax institutions. The issue of suboptimal supervision and investigation was also highlighted.

According to Shinta, tax crimes not only cause financial losses to the state but also contribute to social inequality.

“When certain groups avoid their tax obligations while others comply, it creates a sense of injustice within society,” she added.

Meanwhile, UI Criminology lecturer Agustin Dea Prameswari explained that the Kapita Selekta course was designed to help students explore potential topics for their theses or final projects, including issues related to taxation.

“Until now, we’ve never had guest lecturers from the field of taxation. We want students to realize that tax issues can play an important role in criminological studies,” she said.

Through this collaboration, MUC Consulting not only expanded students’ understanding of the complexities of tax crime but also promoted interdisciplinary awareness between criminology and taxation. It is hoped that students will be inspired to pursue diverse career opportunities in both government and non-governmental institutions, and become a new generation committed to upholding integrity and justice within Indonesia’s tax system. (KEN)