After 17 Years, Transfer Pricing Case Resolved by Jampidsus
Under the leadership of the Junior Attorney General for Special Crimes (Jampidsus), Kuntadi, the Attorney General’s Office (Kejagung) has adopted a discreet yet impactful investigative approach. The investigation into alleged corruption involving tax manipulation by PT Toba Pulp Lestary (TPL), which has persisted for 17 years, has finally reached a breakthrough.
This approach characterises the new era of Jampidsus, focusing on rapid, structured investigations targeting major cases that harm state finances with minimal public fanfare. Ismail Rumudan, a legal expert from Universitas Nasional (Unas), described the move as progressive and courageous in its willingness to confront large corporations.
Ismail noted that designating a corporation as a suspect after 17 years shatters the perception that large companies are untouchable. He emphasised that this demonstrates a strong commitment from the Attorney General’s leadership to resolve long-standing legal issues without discrimination, regardless of whether the cases are recent or viral.
From the perspective of state financial recovery, the significance of this move is immense. With potential state losses estimated at Rp2 trillion, the Attorney General’s Office is not only pursuing criminal liability but also seeking asset recovery. This aligns with presidential directives regarding the optimisation of state revenue.
Ismail added that current law enforcement exhibits three main characteristics: the courage to investigate old cases, a comprehensive scope covering both general crime and money laundering (TPPU), and accountability through transparent processes that strengthen the deterrent effect.
Previously, the Director of Investigation at the Attorney General’s Office, Saiful Bahri Siregar, stated in a press conference on Monday, 7 September 2026, that the investigation team, coordinated by Jampidsus, has examined 112 witnesses, including the Board of Directors’ representatives of PT TPL.
Based on investigation results, PT TPL (formerly PT Inti Indoracy Utama) allegedly engaged in export sales to its affiliate, DP Macou Marketing International Ltd, and local sales to PT APR between 2008 and 2025. The modus operandi involved under-invoicing and the manipulation of HS Codes, where products intended as Dissolving Pulp were falsely declared as Paper Grade Pulp.
Regarding tax obligations, PT TPL is required to submit Transfer Pricing documentation and Corporate Income Tax returns. However, in practice, the company submitted transaction reports that did not reflect the true nature of the transactions. “The purpose of the audit was to verify transaction fairness, but it was found that PT TPL submitted reports that were not accurate,” Saiful explained.
As part of the investigation, investigators have seized documents and electronic evidence. The seizure has received approval from the District Court, and experts have been appointed to calculate the exact financial losses to the state.
With the designation of TPL as a suspect, Ismail believes this momentum is vital to reaffirm the principle of equality before the law. He sent a message to the business community to comply with regulations and fulfil their obligations to the state, noting that the Attorney General’s Office is not anti-investment, but rather supports investment that is law-abiding and beneficial to the nation.