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All Journal Greenation International Journal of Law and Social Sciences
Ronald Samuel Wuisan
Universitas Borobudur, Jakarta, Indonesia
Law, Crime, Criminology & Criminal Justice Social Sciences

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The Concept of State Financial Losses in the Field of Taxation Due to Bribery of Tax Officials as a Criminal Act of Money Laundering in Indonesia Ronald Samuel Wuisan; KMS Herman
Greenation International Journal of Law and Social Sciences Vol. 3 No. 3 (2025): (GIJLSS) Greenation International Journal of Law and Social Sciences (September
Publisher : Greenation Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijlss.v3i3.575

Abstract

State financial losses due to bribery in tax matters are a significant issue to study due to their link to money laundering. The tax sector, which contributes 82.43% of total state revenue, equivalent to IDR 2,309.9 trillion in the 2024 State Budget, plays a strategic role and is highly vulnerable to corruption and financial crime. This study uses a normative (doctrinal) juridical method with a statutory, conceptual, and analytical approach to various regulations, court decisions, and related legal doctrines. The results indicate that state financial losses in taxation are defined as a shortfall in state revenue due to unpaid or underpaid taxes, as well as funds that should have been deposited into the state treasury but were misused through administrative violations. These losses arise from bribery practices and abuse of authority by tax officials, which have the potential to constitute money laundering, as stipulated in Law Number 8 of 2010 concerning the Prevention and Eradication of Money Laundering. It also found an imbalance between criminal and administrative sanctions, where the large fines encourage perpetrators to choose imprisonment over restitution of state losses. Although the number of tax cases decreased from 1,082 in 2020 to 484 in 2024, there were still 3,680 cases suspected of being related to money laundering. Therefore, a restructuring of the proportionality of sanctions is needed, emphasizing the restitution of state losses to strengthen the recovery of state revenues and the enforcement of justice in tax crimes related to money laundering.
Co-Authors KMS Herman