Supreme Court Issues Regulation on Tax Crimes

The Supreme Court (Mahkamah Agung – “MA”) has issued Supreme Court Regulation No. 3 of 2025 on Guidelines for the Handling of Crimes in the Taxation Sector (“PerMA 3/2025”). This new regulation is intended to address the existing gap arising from the lack of uniform judicial guidelines in adjudicating tax crime cases, particularly differing interpretations concerning administrative thresholds and the recovery of state losses.

“Yes, the PerMA has just been issued. This regulation is expected to optimize the recovery of losses to state revenue and to allow for the settlement of principal tax liabilities and administrative sanctions prior to the issuance of a judgment,” said Sobandi, Head of the Administrative Affairs Agency of the Supreme Court, to Hukumonline.

PerMA 3/2025 adopts a modern approach to corporate criminal liability, under which not only formal management, but also beneficial owners and controllers outside the formal corporate structure, may be held criminally liable. Through this regulation, MA also affirms the nature of tax criminal law as lex specialis, warranting special handling with an orientation toward safeguarding state revenue.

“This regulation serves as a reference for judges in handling tax crime cases and, at the same time, closes the gaps in interpretation that have long occurred in the courts,” he added.