Program Pengungkapan Sukarela sebagai Alternatif Penyelesaian Pelanggaran Pajak Korporasi atas Kasus Asian Agri Group

Ester Aprilia Diyan Sari (Fakultas Hukum, Universitas Negeri Semarang, Indonesia)
Mohammad Imam Gusthomi (Fakultas Hukum, Universitas Negeri Semarang, Indonesia)

Jurnal Kajian Hukum Dan Kebijakan Publik
Vol. 3 No. 2 (2026): Januari-Juni

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.