Probing officials' wealth

There is a strong demand today that the wealth of officials/former officials should be subject to investigation (for example in the case of former president Soeharto).

However, there may be no legal foundation for state apparatuses, for example the Attorney General's Office, to simply carry out such investigations. Law No. 3/1971 is there to be applied if someone has been proved to be involved in corruption. The only way possible is to resort to the tax law, for example Law No. 10/1994 on income tax. It is the obligation for every government official to send in an annual tax return to the Directorate General of Taxation (see Presidential Decree No. 52/1971 on reporting of personal taxes).

Based on Law No. 9/1994 on general provisions on and procedure for taxation, the Directorate General of Taxation may request information from anybody -- a third party -- about the data of a taxpayer. It is a criminal offense if a third party refuses to provide the information requested, regardless of the law on confidentiality (e.g.: for banking institutions).

I propose that the Directorate General of Taxation and the Attorney General's Office set up a joint team. All tax returns sent in by government officials/former government officials suspected of amassing wealth through corruption, collusion and nepotism (KKN) must be inspected by the experts. For the sake of verifying the tax returns, data must be sought from third parties as long as it is related to the alleged practices of corruption, collusion and nepotism (KKN) committed by the officials.

If the tax returns have been incorrectly or untruthfully completed, an additional tax assessment may be issued to those taxpayers concerned, stating a punishment of 400 percent of the tax owing (an administrative sanction). Besides this, they may also be brought to the court on criminal charges. The sentence is, pursuant to the tax law, two years in prison. If it is not considered enough, the taxpayers may be prosecuted on the basis of Anticorruption Law No. 3/1971. It is up to the Attorney General's Office.

In the case of Soeharto, all presidential decrees/instructions indicating elements of KKN must be judicially reviewed. According to the Indonesian Transparency Society, 79 presidential decrees contain elements of KKN and the abuse of presidential authority, which is a legal violation inflicting losses to the state and benefiting certain people.

We hope President Habibie's administration takes immediate action, while the evidence can still be obtained. The people are waiting.

SUHARSONO HADIKUSUMO

Jakarta