Company Fails to Pay Rp4.13 Billion in Tax, Director Sentenced to One Year in Prison

A company with the initials PT H, registered as a taxpayer at the Foreign Investment Tax Office Six within the Jakarta Special Regional Office of the Directorate General of Taxes (Kanwil DJP Jakarta Khusus), has been legally proven to have committed tax evasion. Based on South Jakarta District Court ruling number 129/Pid.Sus/2026/PN Jkt.Sel, PT H was found guilty of committing a tax crime by failing to remit Value Added Tax (PPN) that had been collected. According to records from Kanwil DJP Jakarta Khusus, the state suffered losses of Rp4.13 billion from the lost potential state revenue as a result of this tax crime. “For this act, the court also ordered the seizure of a number of assets for the state as part of the execution of the ruling,” according to a press release from Kanwil DJP Jakarta Khusus on Wednesday (24/6/2026). The case originated from supervision and law enforcement efforts carried out by the Kanwil DJP Jakarta Khusus investigation team against PT H. During the process, it was discovered that the company had collected tax from various business transactions but failed to remit it to the state treasury and did not submit several periodic VAT returns for the 2021 and 2022 tax years. In addition to the corporation, law enforcement in this case was also applied to the company’s management. In a separate ruling number 128/Pid.Sus/2026/PN Jkt.Sel, the South Jakarta District Court handed down a criminal sentence to KH as the director of PT H. The panel of judges declared the defendant legally and convincingly proven guilty of failing to remit collected VAT, resulting in losses to state revenue. For his actions, KH was sentenced to one year in prison and a criminal fine of Rp827,985,392. Furthermore, a number of the defendant’s assets were also seized for the state as part of the execution of the court ruling. According to the Directorate General of Taxes, the rulings against PT H and KH further affirm that criminal liability in tax crimes can be imposed on both the corporation and the management involved who benefited from the act. Before entering the law enforcement stage, the tax authority had given the taxpayer the opportunity to fulfil its obligations through various supervisory and guidance measures. However, as the tax obligations that should have been met remained unfulfilled, the law enforcement process became a necessary step. Head of Kanwil DJP Jakarta Khusus, Muh Tunjung Nugroho, stated that the successful handling of this case demonstrates the office’s strong commitment to enforcing tax law professionally, proportionately, and fairly. “Tax law enforcement is not solely aimed at creating a deterrent effect, but also at creating fairness for all taxpayers who have correctly fulfilled their tax obligations. We will continue to prioritise persuasive and educational approaches, but against deliberate violations that harm the state, law enforcement will be carried out firmly in accordance with applicable regulations,” he said. Kanwil DJP Jakarta Khusus will remain committed to safeguarding the integrity of the tax system through professional, proportionate, and fair supervision, guidance, and law enforcement. These measures are taken to ensure that every taxpayer receives fair treatment and contributes to financing the nation’s development.