Jakarta, December 15 2022 - Civil Servant Investigators (PPNS) of Jakarta Special Regional Tax Office had delegated responsibility for the suspect KNM alias NHM alias DK, a South Korean citizen, and the evidence to the South Jakarta District Attorney.
The suspect had committed a tax crime by deliberately not submitting a Tax Return and/or failing to deposit the Value Added Tax (VAT) that has been collected, as referred to in Article 39 paragraph (1) letter c and/or Article 39 paragraph (1) letter i Law Number 6 of 1983 concerning General Provisions and Tax Procedures as amended several times, most recently by Law Number 7 of 2021 concerning Harmonization of Tax Regulations, that can cause losses to state revenues. The suspect that known as KNM alias NHM alias DK (initials), is a Director of PT CSI which carries out business activities engaged in the IT sector which produces cyber security, CCTV, e-commerce, and smart building/office products. The investigation on KNM alias NHM alias DK (initials) was declared complete by the Jakarta High Court on December 15, 2022.
In a press release, the Head of Jakarta Special Regional Tax Office, Irawan, said that “The suspect KNM alias NHM alias DK committed this crime at PT. CSI MTH Tower Building, Jalan MT Haryono, South Jakarta and the Telkom Landmark Tower Building, 50th floor, Jl. Gatot Subroto Plot 52 Mampang Prapatan, South Jakarta. It had been done during the tax period February 2018 to.d. December 2018 related to Value Added Tax (VAT). PT CSI is registered as a taxpayer and submitted tax returns at the Foreign Investment Tax Office III.
The actions of the suspect KNM alias NHM alias DK can cause losses to state revenues of at least IDR 5,062,185,268 (five billion sixty-two million one hundred eighty-five million two hundred and sixty-eight rupiah).
As for the modus operandi used, PT CSI conducted sales/delivery of Taxable Goods /Taxable Services transactions in the form of IT products and services (smart building offices) which are VAT payable submissions to PT SCC and PT PI. Upon this submission, a Tax Invoice had been issued and a 10% VAT collection had been carried out by PT. CSI to PT. SCC and PT. PI. In this case, PT. CSI did not submit Periodic VAT returns and did not deposit them into treasury fund, causing losses to state revenues in the VAT sector.
The suspect KNM alias NHM alias DK was threatened with imprisonment for a minimum of 6 (six) months and a maximum of 6 (six) years and a fine of at least 2 (two) times the amount of unpaid or underpaid taxes and a maximum of 4 (four) times the amount of unpaid or underpaid tax as referred to in Article 39 Paragraph (1) letter c or Article 39 Paragraph (1) letter i Law Number 6 of 1983 concerning General Provisions and Procedures for Taxation as last amended by Law Number 7 of 2021 concerning Harmonization of Tax Regulations.
The Head of Jakarta Special Regional Tax Office, Irawan, appreciated the performance of the investigators who had processed this case. Jakarta Special Regional Tax Office will continue to work together with law enforcement officials in eradicating tax evasion cases. "This should be done to implement the principle of justice and to create a deterrent effect as well as an effort to secure tax revenues," he said.
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