The Department of Tax Law at the Faculty of Law, Gadjah Mada University (FH UGM), held a public lecture titled “Criminal Tax Proceedings: Strategies of Public Prosecutors for the Recovery of State Revenue.” The event took place on Friday (September 19, 2025) in the Auditorium of Building B at FH UGM, featuring Dr. Rudi Margono, S.H., M.Hum., Deputy Attorney General for Supervision at the Attorney General’s Office of the Republic of Indonesia, as the keynote speaker. The discussion was moderated by Florencia Irena Gunawan, S.H., LL.M.
In his presentation, Dr. Rudi Margono emphasized the role of taxes as the lifeblood of national development, given that they account for more than 70% of the State Budget (APBN). He stressed that tax noncompliance poses a serious threat to the sustainability of development. Therefore, criminal tax enforcement serves a dual purpose: to act as a deterrent for violators and to ensure the recovery of state revenue.
Furthermore, Dr. Rudi explained the challenges in enforcing criminal tax law, including the complexity of audits and evidence gathering, the need for interagency coordination (between the Directorate General of Taxes, the National Police, and the Attorney General’s Office), and the potential risk of moral hazard in the application of restorative justice. He also highlighted several specific cases, such as the HB case involving state losses of Rp 50.52 billion, in which prosecutors successfully secured a 5-year prison sentence accompanied by a fine of Rp 101.05 billion and the seizure of luxury assets for auction.
In addition, Dr. Rudi also touched on the practice of restorative justice in tax cases. He explained that in the PT E case (2019), after the full payment of the principal liability and a fine totaling Rp 3.898 billion (three times the amount of the state’s loss), the public prosecutor discontinued the prosecution proceedings pursuant to Article 44B(2)(b) of the Tax Administration Law. This demonstrates that tax law enforcement strategies can be directed not only toward punishment but also toward providing taxpayers with an opportunity to rectify their actions, provided that the state recovers its rights.
In his presentation, Dr. Rudi Margono outlined future strategies for tax enforcement, which are focused on system reform, strengthening interagency coordination, and leveraging digital technology—including digital forensics—in the evidentiary process. Thus, tax enforcement is expected to be not only repressive but also constructive, serving to deter tax evasion while ensuring the sustainability of government revenue.
In the context of the Sustainable Development Goals (SDGs), this public lecture contributes to the achievement of SDG 16: Peace, Justice, and Strong Institutions, particularly through the strengthening of a transparent and accountable legal system in tax enforcement. Additionally, the recovery of state revenue from taxes supports SDG 8: Decent Work and Economic Growth by ensuring sustainable financing for development. Meanwhile, the application of digital technology in tax law enforcement also supports SDG 9: Industry, Innovation, and Infrastructure. Thus, tax enforcement is not merely a matter of law enforcement but also an integral part of sustainable development. Furthermore, through this public lecture, students gain a comprehensive understanding of tax law and the strategic role of law enforcement in alignment with SDG 4: Quality Education.
Author: Rio Putra Dewanto (Department of Tax Law)
