False Tax Return Filing Leads Tax Crime Cases in 2024

JAKARTA – The Directorate General of Taxes (DJP) reported that during the investigation phase of tax crime cases in 2024, the most frequent modus operandi was filing false Tax Returns (SPT). This mode accounted for 59 of the 112 identified cases.

The DJP Annual Report 2024 lists seven types of tax crime methods, including issuing fictitious invoices (43 cases) and failing to remit collected taxes (52 cases). Of the 112 cases, 86 files were deemed complete by the prosecutor (status P‑21) and ready for prosecution, while 26 cases were closed with administrative sanctions under Article 44B of the Tax Procedures Law.

The prevalence of false tax return filings highlights the authority’s focus on reporting compliance. For taxpayers, it underscores the need for accurate SPT data to avoid criminal or administrative penalties.