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All Journal Jurnal Kajian Hukum Dan Kebijakan Publik
Ester Aprilia Diyan Sari
Fakultas Hukum, Universitas Negeri Semarang, Indonesia
Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Program Pengungkapan Sukarela sebagai Alternatif Penyelesaian Pelanggaran Pajak Korporasi atas Kasus Asian Agri Group Ester Aprilia Diyan Sari; Mohammad Imam Gusthomi
Jurnal Kajian Hukum Dan Kebijakan Publik | E-ISSN : 3031-8882 Vol. 3 No. 2 (2026): Januari-Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jkhkp.v3i2.2045

Abstract

Corporate tax evasion through transfer pricing manipulation raises questions about whether voluntary-based mechanisms can effectively substitute criminal prosecution in Indonesia. This study examines whether the Voluntary Disclosure Program can function as a legitimate alternative dispute resolution instrument for corporate tax violations, referencing a palm oil conglomerate that manipulated transfer prices through offshore affiliates. Using a normative legal method, the study finds that structural limitations render the program insufficient for resolving complex cross-jurisdictional schemes, prolonging enforcement for over five years without guaranteeing full revenue recovery, while lenient treatment of corporate offenders risks undermining broader tax compliance. These findings suggest the need for a tiered voluntary disclosure framework integrating transfer pricing obligations and cross-border data exchange mechanisms.
Co-Authors Mohammad Imam Gusthomi