The Most Common Tax Cases in Indonesia and Their Fines
False returns, unremitted tax, and fake invoices are Indonesia top tax cases. See DGT data: Rp150 billion in fines and Rp995 billion in seized assets.
Which tax cases occur most often in Indonesia, and how large are the fines? The Directorate General of Taxes (DGT) annual report offers a clear picture. Recognizing them helps taxpayers see where the biggest risks lie.
The most-investigated schemes
Based on DGT 2024 enforcement data, the five most common schemes are:
- Filing false tax returns — 59 cases.
- Failing to remit tax already collected — 52 cases.
- Issuing/using fake tax invoices — 43 cases.
- Failing to file tax returns — 41 cases.
- Failing to register / misusing an NPWP or PKP — 2 cases, plus money laundering and corporate offenses — 1 case.
Clearly, most cases center on inaccurate reporting and tax that was collected but never remitted—both often rooted in weak administration.
How big are the numbers?
- 244 investigation orders were issued in 2024 (up from 214 in 2023).
- 47 case files have received court verdicts.
- State losses from convicted files: Rp73.55 billion.
- Criminal fines imposed by courts: Rp150.20 billion.
- Asset seizures: 68 actions worth a total of Rp995.13 billion.
In other words, the total fines imposed far exceed the state losses themselves—a consequence of the multiplied penalties for tax crimes.
The lesson for taxpayers
Most major cases stem from things that are actually preventable: inaccurate returns, tax collected but not remitted, and weak transaction records. The biggest risk is not complex calculation but administrative discipline and compliance.
- Ensure every return is correct, complete, and backed by documents.
- Remit on time the tax you collect/withhold (VAT, Income Tax 21/23).
- Keep transaction records organized and digital, ready for an audit.
- Make a voluntary correction if you find an error—far lighter than waiting to be investigated.
Mandiri Pajak helps you stay compliant from the start—report preparation through audit support. Explore our services or talk to us today.