Company Caught Engineering SPT Reporting, Fined Up to Rp214.68 Billion
The Surabaya District Court (PN Surabaya) has issued a ruling against PT Gala Bumiperkasa (PT GBP) in a tax criminal case during a hearing some time ago (12/3/2026). The company was found to have engineered its tax return reporting.
The panel of judges declared that the corporation was legally and convincingly proven to have intentionally submitted a tax notification letter (SPT) and/or information containing untrue or incomplete details, as stipulated in Article 39 paragraph (1) letter d of Law Number 28 of 2007 on the Third Amendment to Law Number 6 of 1983 on General Provisions and Tax Procedures (UU KUP), as subsequently amended several times, most recently by Law Number 6 of 2023, in conjunction with Article 64 paragraph (1) of the Criminal Code.
“For its actions, PT GBP has been imposed a criminal fine of Rp214.68 billion, which is twice the amount of the tax that was not or underpaid, amounting to Rp107.34 billion,” stated the Director of Law Enforcement at the Directorate General of Taxes (DJP), Samingun, quoted from a DJP press release on Wednesday (26/3/2026).
The fine must be paid no later than one month after the ruling gains legal force. If the obligation is not fulfilled, the prosecutor is authorised to seize and auction the corporation’s assets to settle the criminal fine.
Furthermore, PN Surabaya has ordered the confiscation of several pieces of evidence in the form of assets belonging to PT GBP for auction. The proceeds from the auction will be credited towards the fine payment. The assets include the land and buildings of the Ululani Dreamland Hotel (previously Condotel Rich Prada Pecatu) located in Badung Regency, Bali.
Samingun explained that this ruling marks the peak of the long journey in handling the PT GBP case, which from the outset was marked by various challenges. During the investigation phase, the case faced four pre-trial attempts, requiring meticulous adherence to procedures.
Additionally, the handover of the suspect along with evidence was once delayed due to the suspect’s absence at the appointed time.
Nevertheless, through close and continuous cooperation between the Directorate General of Taxes (DJP), the Indonesian National Police (Polri), and the Republic of Indonesia Prosecutor’s Office, these challenges were successfully overcome. As a result, the case could proceed to trial and ultimately obtain a court decision.
Samingun also expressed appreciation for this ruling. According to him, tax crimes are serious offences that potentially threaten the nation’s fiscal resilience. Tax crimes can erode the revenue base needed to finance development.
“Law enforcement policies are not only aimed at creating a deterrent effect for perpetrators of crimes but are also oriented towards restoring losses to state revenues,” Samingun emphasised.