Tag
#Tax Crime
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articleSupreme Court: Proven Tax Crime, Offenders May Be Exempt from Prison Sentences
Through Supreme Court Regulation (PMA) Number 3 of 2025, the Supreme Court regulates that perpetrators of tax crimes who settle the principal tax and tax sanctions may be exempted from imprisonment. Read the full provisions.
Jan 2, 2026
articleHere is How to Submit the Latest Tax Complaints
The DGT has updated the tax complaint mechanism through PER-21/PJ/2025. This article outlines the types of complaints, the procedures, and how to file them.
Dec 11, 2025
articleMUC Consulting Delivers Guest Lecture on Tax Crimes at UI
Three practitioners from MUC Consulting served as guest lecturers at the University of Indonesia (UI), discussing the intersection between criminology and tax crimes, covering types of violations, case examples, and the challenges of law enforcement.
May 7, 2025
articleUnderstanding the 4 Types of Tax Sanctions
One of the reasons why we must fulfill our tax obligations correctly is to avoid sanctions. Any mistake, even if administrative in nature, carries the risk of a penalty. Moreover, if the error is substantive, the penalty risk can be more severe.
Apr 15, 2024
articleConstitutional Court Declares that Preliminary Evidence Investigation of Tax Crime May Not Use Coercion
The Constitutional Court (MK) declared Law Number 7 of 2021 concerning Harmonization of Tax Regulations (HPP) conditionally unconstitutional. This conclusion is contained in the decision on the judicial review petition related to Article 43A paragraph (1) and Article 43A paragraph 4 of the HPP Law.
Feb 15, 2024
articleINTRAC: Corruption and Tax Crimes Dominate the Number of Suspicious Transaction Reports
During January-September 2022, the number of suspicious transactions indicated by tax crimes reached 5,547 reports. The figure increased by 19.52% compared to the realization in 2021 which was recorded at 4,641 reports.
Nov 7, 2022
articleSupreme Court: Tax Crimes Can Catch Corporations
There are four points regulated in the circular letter. First, related to the authority of the district court to prosecute tax crimes committed by individuals or corporations.
Dec 10, 2021
articleTax Law Revision: Tax Amnesty, Corporate Minimum Tax and VAT Rate Increase
Some clauses in tax law revision include the implementation of tax amnesty, a minimum corporate tax, an increase in Value Added Tax (VAT) rate, additional layers of Income Tax (PPh) rates for wealthy taxpayers, and the abolition of imprisonment.
Jun 7, 2021
