Two Suspects Sent to Prosecutor Over Fake Invoices

The North Sumatra I Regional Office of the Directorate General of Taxes (DJP) in Medan transferred two suspects, identified as HS and AZA, to the local District Prosecutor’s Office on 7 December 2025. They are alleged to have deliberately used fictitious tax invoices to reduce the VAT payable by CV MMS from January 2017 to December 2020.

A fictitious tax invoice is a document not backed by an actual transaction, and its use to claim input tax credit violates the Tax Law (UU KUP). HS is charged under Article 39A of the Tax Law, while AZA faces charges under Article 39A in conjunction with Article 43(1) for issuing the false invoices.

Under Article 39A, both may receive imprisonment of two to six years and a fine of two to six times the tax amount shown on the invoices. The case will now proceed to the Public Prosecutor, and the tax office urges businesses to comply with tax regulations to avoid legal repercussions.