TAXATION TASK

TAXATION CASES in INDONESIA

Lecturer: Jarot Tri Bowo Santoso, S.Pd., M.Si.

Ana Iqlila A. (7101410040)

Department of Economics Education ECONOMICS FACULTY SEMARANG STATE UNIVERSITY 2011

1st case New suspect named after 2-month hiatus

Bagus BT Saragih, The Jakarta Post, Jakarta | Sat, 03/26/2011 11:29 PM | National The police announced on Friday an old name as a new suspect in the judicial mafia case centering on graft convict Gayus H. Tambunan. The announcement is the first major development in the new investigation into Gayus complex graft and bribery cases, and comes two months after President Susilo Bambang Yudhoyono ordered Vice President Boediono to supervise law enforcers in the investigation. National Police spokesman Sr. Comr. Boy Rafli Amar said detectives had declared tax consultant Roberto Santonius a suspect for allegedly channeling illicit funds worth Rp 925 million (US$106,400) to Gayus. We have found new evidence that can help us prove the funds were transferred from Robertos bank accounts to Gayus, Boy told reporters. Roberto previously claimed the money was part of a loan. Unlike with other graft suspects who have been placed in custody, the police placed Roberto under city arrest. Investigators have not found the need to detain Roberto, but he has been banned from leaving the country. He also has to report [to the police], Boy said. Roberto, however, is not a new name in the case brokering saga centering on Gayus, a former low-ranking tax official. In August last year, then National Police spokesman Insp. Gen. Edward Aritonang, announced that Roberto was a fugitive, citing the same allegation. Police documents obtained by The Jakarta Post also showed that Gayus had testified about Robertos role after he was questioned by police detectives almost a year ago. Edwards statement, however, was later denied by his colleagues at the National Polices detective directorate. As Robertos legal status had remained unclear for months, the police declared him as a new suspect. The police have faced pressures to probe the protracted Gayus case after President Yudhoyono appointed Vice President Boediono to supervise and speed up the investigation. Critics have lambasted the polices work in the case for failing to catch the big-name guilty parties. Robertos Rp 925 million is relatively little compared to the Rp 100 billion fortune Gayus acquired through illicit practices at the tax office.

Gayus publicly admitted in court that he had received $3 million for services he provided to three giant mining companies partly owned by the family of Golkar Party chairman Aburizal Bakrie. Representatives from the three companies, PT Bumi Resources, PT Arutmin, and PT Kaltim Prima Coal, have denied the accusations. Police documents obtained by the Post showed that Gayus had received the money from middleman Alif Kuncoro and his brother Imam Cahyo Maliki. Alif and Imam are allegedly long-time tax brokers for the Bakrie companies. They are reportedly close friends of Deny Adrian, a general manager at Bumi. Deni was called in for police questioning in January but was never named a suspect. Alif was sentenced to 1.5 years in jail in September last year, but for a different graft case. His brother, Imam, remains at large. Finance Minister Agus Martowardojo said on Friday the ministry had handed over to the police the documents on 29 corporate taxpayers that used to be handled by Gayus. The documents are in addition to those relating to 151 companies the Directorate General of Taxation has already handed over to the police. Approximately 37 rulings in the documents indicate errors. The indication of errors is generally in the area of tax inspection, objection reviews and the handling of court appeals, Agus was quoted as saying by tempointeraktif.com. Comment In my opinion, National Police of Indonesia and Corruption Eradication Commission (KPK) should use Gayus as major witness to open others same cases which there in Directorate General of Taxation. This cases not only finished to punishment to Gayus Tambunan, but also people who in the behind of Gayus should be punish too. They are big entrepreneurs who received the services which provided by Gayus to avoid tax payment in big amount and also civil servant who include or support Gayus action. If all big entrepreneurs payment their tax pursuant their wealth and taxation law, I believe our state revenue will increase and our state finance too and certainly will support our development.

2nd case
103 tax officers to undergo police questioning: minister The Jakarta Post, Jakarta | Fri, 03/25/2011 9:09 PM | Business Finance Minister Agus Martowardojo said that 103 members of his staff would undergo police questioning related to corruption cases involving former tax officer, graft convict Gayus H. Tambunan. This year we will send 103 of our staffers at the tax department to undergo questioning by the police, the minister said on Friday, adding that the 151 companies which had their taxes handled by Gayus were not necessarily facing legal problems. This is important to take note of, he said, as reported by tempointeraktif.com. He said that no legal action would be taken against the tax officers if they have performed their duties in a professional manner. However, if conflicts of interest have arisen, then action will be taken, he said. Comment I think with thats investigation, the Gayus case will be finished clearly, all people who involved in Gayus case can be punished based on their mistakes. And I hope there are not other Gayus case in our country, although its impossible. But its can be minimalize, with the heavy punishment that given to corruptor, the corruption and other crime will be decrease.

3rd case
Yudhoyono files tax returns close to deadline Esther Samboh, The Jakarta Post, Jakarta | Sat, 03/19/2011 1:52 AM | Headline As a part of the annual obligation of all Indonesian taxpayers, President Susilo Bambang Yudhoyono submitted Friday his tax returns (SPT) for 2010, 13 days before March 31,deadline. The President was accompanied by Vice President Boediono and a number of Cabinet ministers and politicians on his visit to the Directorate General for Taxation. When asked the contents of the Presidents tax returns, Finance Minister Agus Martowardojo said the Presidents taxes were a personal matter, just like other Indonesians. You dont know your friends salary, right? Its personal. Yudhoyono filed his forms in the same box used by others to file their tax returns and undisclosed tax figures, but the clear difference was that there were dozens of photographers on hand to document the moment the President demonstrated the peoples obligation to file income tax returns before March 31 to contribute to national development.

Tax revenue is the main source of income for the state budget, accounting for 76 percent of the states total income, or at Rp 839.5 trillion (US$95.70 billion). But there is also widespread and sometimes justified distrust by the public of the tax office amid widespread reports of bribery and extortion scandals committed by tax officials. One of the most notorious tax crimes was committed by a very junior tax official, Gayus Tambunan. Gayus took bribes from large corporations to help them reduce their taxes in a case that has implicated other officials at the tax office who enjoyed the money collected by Gayus. the tax office to mend its graft-ridden image. One of the steps he took to restore public faith was an order to oblige tax officers to file their income tax returns by Feb. 25. In 2010, several tax cases hogged the spotlight. The cases have pushed the government to fix the problems, and the President has outlined major programs to fix the tax offices performance. The handling of the Gayus case has also been a serious focus point for the government, Agus said at a tax return filing ceremony in Jakarta. Director General for Taxation Fuad Rahmany urged Indonesians to follow the Presidents lead by filing their income tax returns before March 31. He gave his personal guarantee that your money wont be skimmed off by irresponsible staff. We must assure ourselves that every rupiah that we store for taxes will go directly to state coffers. Dont assume that the money will leak be skimmed off. The system is good and will no longer be abused by irresponsible officials, he added. Tax return drop boxes have been set up across the country and people are advised to consult with the nearest tax centers for help on filing their tax returns. Fuad said state income from non-oil and gas taxes peaked at the end of March and April as money from individual income taxes filled state coffers. As of February this year, state income from non-oil and gas taxes reached Rp 93 trillion, 11 percent of the overall tax collection target for 2011. Comment I think our president have given good sample for all taxpayers to immediately do their obligation as taxpayer to submit their tax returns to tax office before deadline on 31 March 2011. I think As the obedient citizens, all tax payers must imitate the president action. But, I think taxpayers also report and calculate their tax correctly and the tax officials also need to serve the taxpayer kindly and must do their job honestly. So that, there are good cooperation and I believe if its happened the economic live in our country will be better.

4th case
Govt to track RI funds in tax haven countries Esther Samboh, The Jakarta Post, Jakarta | Wed, 03/09/2011 10:00 AM | Busines The government is seeking tax treaties with tax haven territories for access to valuable information on Indonesian taxpayers money kept in overseas financial centers. Syarifuddin Alsjah, the director of taxation management, said regarding the tax treaties, he hoped his office would be able to track down Indonesian taxpayers money in these tax-haven countries. We will work for cooperation with such tax haven jurisdictions. It is important to obtain information on Indonesians who keep their money there, he said on Tuesday at the Jakarta tax office headquarters. Several Indonesian businesses have been known to keep money in tax havens such as the Isle of Man, Guernsey, the Cayman Islands, the Bahamas, Costa Rica, Bermuda, San Marino, Panama and the British Virgin Islands to avoid paying taxes at home. Due to a lack of data, information and cooperation with several territories, the tax office faced difficulties in their investigation. Syarifuddin said the tax office hoped to sign agreements with tax havens to obtain information on Indonesians funds in the countries. Without such agreements, it will be difficult to obtain the required information because the tax haven territories are blacklisted by major G20 economies, he said. This year, the government expects to sign agreements with the British Virgin Islands and Panama, Syarifuddin said. The agreement outline is in place, so its just a matter of ratification. We are arranging for the government, in this case the Foreign Ministry, to support its ambassadors in signing the agreements. Indonesia currently has tax treaties with 60 countries, enabling the countries to access and exchange tax information, especially on Indonesians or firms who have their assets in those countries. The eight tax haven territories had in principal agreed to sign tax treaties with Indonesia, Syafruddin said. He hoped the agreements could be signed this year. The government expects to receive Rp 839.5 trillion (US$95.7 billion) in tax revenue this year, about 80 percent of the total state revenue.

Director general of taxation Fuad Rahmany said his office needed to work extra hard to achieve that goal. Such a huge target of revenue could only be achieved if the people care and pay their taxes, he said. On Tuesday he spoke to over 400 taxpayers and held a conference call with hundreds of other taxpayers from Papua, Bali and North Sumatra to educate them on how to fill in tax declaration forms (SPT). As of February this year, state income from non-oil and gas taxes reached Rp 93 trillion, or about 11 percent of the overall tax collection target for 2011. The tax income has so far been balanced between value added taxes and income taxes. Individual income taxes remain low, but may perhaps start to increase by the end of March, he added, in reference to the deadline for individual taxpayers to declare their income taxes. Fuad urged individual taxpayers to pay income taxes before March 31 to help boost state revenue, ensuring that the money will not leak to unscrupulous staff after the recent cases at the tax office. The system has been quite good and it will not leak anymore. So if people relate their tax payment with Gayus, as if, when we pay taxes our money leaks and were taken advantage of by people like Gayus, theyre wrong. The money will go straight into state cash, he added. Comment: I very agree with the goverment policy to sign agreements or treaties with tax havens territories or country, because this policy can help the goverment to get important information about the money or wealth of indonesians taxpayers in tax havens territories. It sure will increasing the government revenue from tax collection. I hope with the greater revenue economic live in our country will be better. And with the new system that implemented on tax collection, I hope the willingness of taxpayers to payment their tax will appear again after the recent case in the Directorate General of Taxation.

5th case
Gayus charged with money laundering Bagus BT Saragih, The Jakarta Post, Jakarta | Mon, 02/07/2011 10:01 AM | Headlines Graft convict and former taxman Gayus H. Tambunan may be required to prove the legality of his enormous wealth in court or risk facing a heavier sentence than that handed down in his previous trial. Gayus will likely be obliged to defend the source of his wealth as a consequence of the 2010 Anti-Money Laundering Law, which police are charging him with, National Police chief detective Comr. Gen. Ito Sumardi told The Jakarta Post on Sunday. The police initially charged Gayus with receiving gratuities. The move drew criticism that the police intended to protect the big fish as gratuity charges would leave the bribe payers untouched. Under the anti-money laundering law, the burden of proof is placed on the suspect, meaning Gayus would have to prove the sources of his funds were legal. The law could force Gayus to identify the sources of the Rp 100 billion (US$11.1 million) in his bank accounts. If any of the companies whose tax appeals Gayus handled are named, judges may order police to probe the firms. However, the judges will decide whether they want to place the burden of proof on Gayus. I hope they do, Ito said. He added that charging Gayus under the anti-money laundering law was not a guarantee the burden of proof would be placed on him. Gayus was sentenced to seven years in prison for his role in manipulating a tax appeal by an East Java-based shrimp processing company. He is currently under investigation again by police in connection with his enormous wealth and his illicit jaunts to Bali. The Corruption Eradication Commission (KPK) has also entered the fray to probe an alleged corruption ring at the tax office that could implicate 151 companies whose tax appeals were handled by Gayus. The KPK, whose authority is limited to investigating corruption cases, can only charge suspects under the anticorruption law, which, unlike the anti-money laundering law, does not place the burden of proof on the suspect. Critics claim it would have been impossible for the 31-year-old Gayus to have Rp 100 billion in his bank accounts, given that his monthly salary as a tax official was Rp 12 million.

One of the lawyers representing Gayus, Pia Akbar Nasution, said her client would have no problems identifying the sources of his money. At his previous trial, Gayus had already revealed the source of Rp 28 billion, she told the Post. The South Jakarta District Court has pioneered the implementation of the newly endorsed anti-money laundering law. In a breakthrough ruling, the courts judges last month placed the burden of proof on Bahasyim Assifie, another former tax official facing graft charges. The court sentenced Bahasyim to 10 years in prison, arguing that he was unable to prove the source of funds amounting to more than $7.1 million. Mas Achmad Santosa, a member of the Judicial Mafia Taskforce, said placing the burden of proof on suspects would be more effective and powerful if regulated in a separate law. We have proposed drafting a law on illicit enrichment. Such a law could allow authorities to deem illegal and seize the wealth of a state official that is alleged to be from illegal sources, he said. Comment I disagree if Gayus punished only based on Anti-Money Laundering law, in my opinion Gayus also must be punished based on Anti-Corruption law and manipulating crime. Because Gayus not only do money laundering, but also do corruption which make losses to the state and there are other mistake such as bribe the officials prison to permitted to go out from the prison to go holiday to Bali, Macau, Singapore.

6th case
Gayus wont face dirty money charge Ina Parlina, The Jakarta Post, Jakarta | Sun, 02/06/2011 1:53 PM | Headlines The antigraft body said that despite public pressure, corruption convict and former taxman Gayus H. Tambunan would likely not face money laundering charges, a crime that would place the burden of proof on the suspect. The 1999 Anticorruption Law limits placing the burden of proof on the suspect to cases of gratuity. We cannot use it for other corruption offenses, Corruption Eradication Commission (KPK) spokesman Johan Budi said Saturday. He added that the KPK could not probe cases of money laundering as only the police had the mandate to do so. In a new precedent in the countrys judicial system, Bahasyim Assifie, another former tax official facing graft charges, had the burden of proof placed on him during his trial. The South Jakarta District Court on Wednesday sentenced Bahasyim to 10 years in prison for money laundering and corruption, with the panel of judges arguing that he was unable to prove the source of funds amounting to more than Rp 60 billion (US$6.8 million) and $681,487 in foreign currency, which he had channeled to several accounts belonging to his wife and children. The money was gained from money laundering, judges said. They also ordered the seizure of the money. Bahasyims 10-year sentence was lighter than the 15 years sought by prosecutors. Trisakti University criminal law and money laundering expert Yenti Garnasih said placing the burden of proof on Gayus on money laundering charges could be done. The anti-money laundering law allows for such a procedure, especially now with the new precedent in the Bahasyim trial, she told The Jakarta Post on Saturday. Yenti called incidents of white collar crimes such as Gayus a serious offense and criticized prosecutors for not charging Gayus with money laundering in their last indictment. It is obvious that Gayus assets came from money laundering, as indicated in the PPATK [Financial Transaction Analysis and Reporting Centre] findings, she added. The PPATK said Gayus bank accounts contained extraordinarily large amounts money for an individual of his position, with one account containing Rp 28 billion and another containing Rp 74 billion. The revelation led law enforcement officers to name Gayus as a suspect for receiving bribes from corporations in exchange for manipulating their tax payments. The former low-ranking taxman, who left his police cell several times on illegal

jaunts to Bali and abroad, was convicted and sentenced to seven years in prison and fined Rp 300 million for tax evasion and bribing judges and police officers. The KPK and National Police are currently conducting a joint investigation to probe the source of the rest of his money, dragging into the mess 151 companies whose tax appeals Gayus allegedly handled. University of Indonesia criminal law expert Rudi Satrio said placing the burden of proof on the suspect could always be used in any money laundering and tax crime case. Law enforcement officers must be able to establish where the suspicious assets come from. In this case, the suspects must be able to prove where they got the money. Reversing the burden of proof is one of the most effective methods, he told the Post. The principle of reversed burden of proof is cited in both the 2002 Money Laundering Law and the Anticorruption Law. Comment Although I dont know details about anti-money laundering law, in my opinion Gayus not only can be punished based on anti-money laundering law, but I think Gayus also can be punished with corruption law, because Gayus ready proven that he has been done action which violate law in our country and has been made our country loss. I hope Gayus can be punished pursuant his action and the law in our country fairly without dishonest.

7th case
Police, KPK jointly probe Gayus case Dina Indrasafitri, The Jakarta Post, Jakarta | Thu, 01/13/2011 9:50 PM | National The National Police is to work together with the Corruption Eradication Commission (KPK) to investigate the graft case of former tax official Gayus Tambunan, spokesperson Insp. Gen. Anton Bachrul Alam said Thursday. "For the Gayus case, a joint investigation has been formed between the National Police and the KPK," he said in a text message to The Jakarta Post. Earlier this week, the police revealed that they had sent a letter to the Finance MInistry requesting the ministry grant them the permission to examine tax documents of the companies that Gayus had mentioned in court as ones contributing to the unusually large sum of money in his accounts.

Gayus, a low-ranking tax officer, is believed to have around Rp 90 billion in the form of cash and gold. Gayus is suspected of gaining his wealth through illegal means by abusing his position at the tax office. The KPK has said that it had also requested permission to probe the companies that allegedly paid Gayus. Comment I think the decision of National Police to work together with Corruption Eradication Commission (KPK) is the good way, with its joint the gayus case should can be finished fastly and clearly and I hope gayus will get punishment which balance with their mistake and there are no dishonest in investigation this case.

8th case
Legislator asks why taskforce limited Gayus allegations Hans David Tampubolon, The Jakarta Post, Jakarta | Thu, 12/02/2010 1:03 PM | National A legislator wants to know why the Judicial Taskforce asked graft suspect Gayus Tambunan to levy corruption allegations against only few of companies he audited as a lowlevel tax official. "We at the House of Representatives question why the taskforce has ordered Gayus to open his mouth only on certain companies," legislator Bambang Susatyo said. Gayus previously testified that he handled the taxes of three Bakrie Group companies - and almost 50 companies in total. "Why arent Freeport, Newmont or Chevron [under investigation]? Is it because at Chevron, there is a famous lawyer from a well-known law firm who was also a former Corruption Eradication Commission (KPK) selection committee member? And because there is also the wife of Judicial Taskforce member?" he said. He added that taskforces selective investigative focus was "not right" and evinced "a conflict of interest". (gzl) Comment I so agree with legislator Bambang Susatyo which ask why in Gayus case only several name who exposed include in Gayus case. Is there politic issue and nepotisme in Gayus case investigation??. I think as independent institution, KPK and Nation Police of Indonesia should to work together to investigate this case clearly to their roots without look and considering others purposes.

9th case
Gayus can be held liable for tax objection: Bagir Dina Indrasafti, The Jakarta Post, Jakarta | Mon, 12/06/2010 8:30 PM | National Gayus Tambunan can be held liable for violating administrative law for approving an allegedly illicit tax objection despite his low civil service position, an expert witness says. "According to state administrative law, every official is responsible for their actions...no responsibility can be delegated unless it is in the form of mandate," former Supreme Court chief Bagir Manan told the South Jakarta District Court on Monday. He added that official misconduct might violate administrative or criminal law, depending on a perpetrator's motives. "When a mistake is carried out as part of an action subject to criminal sanction, than [perpetrators] can be charged under criminal law. The intention behind the action must be proven," Bagir said. According to Bagir, intentions could be ascertained by proving if the misconduct benefited the perpetrator or others. Bagir spoke at Gayus trial for alleged corruption when auditing PT Surya Alam Tunggal. The former low-level tax official was accused of improperly approving the company's request for a tax objection - at a cost to the government of Rp 570 million (US$63,270). Comment I agree with the Gayus Tambunan can be held liable for violating administrative law for approving an allegedly illicit tax objection. Although Gayus in low civil service position, he must give responsibility for his mistake, and I think Gayus ia adult person and he intentionally do the action which make the state loss.

10th case
Tax office gets green light to probe Bumi Resources case The Jakarta Post, Jakarta | Thu, 11/04/2010 10:25 AM | Business The Directorate General of Taxation will go ahead with its investigation of alleged tax irregularities involving PT Bumi Resources after the Tax Court on Wednesday rejected a complaint from the companys finance director on the legality of the investigation. Judge Hari Utomo, who led the court proceedings, said that the directorate general had not violated any rules in investigating the case as had been alleged by Eddie J. Soebari, the energy companys finance director. He filed a lawsuit against us by saying that we had carried out the investigation without providing any notification or even a letter of investigation order, Head of Jakarta Tax Office Riza Noor Karim said. The investigation would be carried out on the grounds that it could lead to recovery of possibly unpaid taxes that might be worth millions of dollars, Riza said. The case first emerged when the directorate announced last year it had been investigating possible tax evasion involving three mining companies, PT Bumi Resources, PT Arutmin Indonesia and PT Kaltim Prima Coal (KPC). All three companies have ties with Golkar Party chairman Aburizal Bakrie. The combined value of the possibly unpaid taxes is estimated to be worth Rp 2.1 trillion, the tax office said. In March 2009, KPC filed a complaint with the Jakarta tax tribunal after it received a letter from the tax office saying the company was under investigation. KPC said the investigation was not complying with procedures. The tax tribunal ruled in favor of KPC and ordered the tax office to stop the investigation. The justices ruled that the tax office was no longer allowed to investigate the alleged withholding of tax by KPC. Objection and appeal director at the taxation directorate general Catur Rini Widosari said that the potential financial loss tied to Bumi could be bigger than initially expected, given the increase in the evidence available. Yet, we cannot mention the potential loss. The figures may vary. So, it would be better for us to wait until the investigation is completed, she said, adding that the taxation directorate general had no deadline to follow in carrying out the investigation.

Indonesia Corruption Watch (ICW) in a report issued earlier this year claimed that Bumi had failed to pay taxes and royalties worth up to $620 million. Head of tax billing and investigation division at the taxation directorate general Erizal said that during the investigation, his institution was still cooperating with the national police. But the authority to investigate the alleged tax evasion remains with us, he said. Eddies lawyer, Rana Sanjaya, refused to make comments on the verdict. We will discuss it. We may appeal, but I dont want to give you any comments, he said. Comment I think Directorate General of Taxation should have independent rights to investigating companies who dishonest in payment their tax. But, in jurisdiction of law Police and others justice institution who have authority. So, Directorate General of Taxation only have authority to investigate and submit problems if any assumptioncrime action to Police and I think taxpayers must give permission to inspector and support everyyhing who need by inspector in investigating.

11th case
Gayus, Cirus questioned on phony legal papers Bagus BT Saragih and Mariel Grazella, The Jakarta Post, Jakarta | Wed, 02/02/2011 11:05 AM | National Former low-level tax official and graft convict Gayus H. Tambunan and prosecutor Cirus Sinaga were questioned by the police about a false legal document on Tuesday. Gayus attorney, Hotma Sitompul, confirmed that his client was grilled by detectives in his cell in Cipinang Penitentiary. He was questioned in connection with the alleged prosecution document falsification case involving Cirus, he said. It was the first time Gayus faced police questioning after the South Jakarta District Court sentenced him to seven years imprisonment for tax fraud, bribing a judge and police officers and obstructing a corruption investigation. Corruption Eradication Commission (KPK) chairman Busyro Muqoddas said the KPK would question Gayus on Wednesday. We have received permission from the Jakarta High Court [to summon Gayus], he told reporters after meeting with National Police chief Gen. Timur Pradopo and Attorney General Basrief Arief at the KPKs offices.

The antigraft body will question Gayus about tax appeals for 151 local and foreign companies that he managed directly or indirectly. The KPK, Finance Ministrys Directorate General of Taxation and the National Police have begun to examine the companies tax documents for possible wrongdoings. Meanwhile, Cirus was interviewed at the National Polices Detective directorate on Tuesday. He was tight lipped both before and after the two-hour interrogation. Cirus was the lead prosecutor handling Gayus money laundering and embezzlement case in 2009. Prosecutors allegedly conspired with Gayus then attorney Haposan Hutagalung to create a bogus draft sentencing demand to compel Gayus to bribe prosecutors US$50,000 to reduce their request. National Police spokesman Sr. Comr. Boy Rafli Amar said Cirus, who was previously named a suspect in the case, had continued to deny any wrongdoing. Therefore, investigators decided to confront Cirus with another prosecutor in his team, Fadil Regan, he told reporters. Cirus attorney, Tumbur Simanjuntak, denied his client had been involved in the fraudulent sentencing demand. He did not even obtain the original case file. Fadil took care of it, Tumbur said. Also on Tuesday, Adj. Sr. Comr. Mardiyani, faced a closed ethics tribunal for her involvement in Gayus case. Appearing as a witness was her former superior Brig. Gen. Raja Erizman. Mardiyani also allegedly received bribes from Gayus, according to court testimony.

Comment In my opinion, the prosecution of cases alleged fraud committed by defendant Cirrus Hutagalung should be investigated because otherwise the black side of the world in courts of law in our country will not be revealed and the world of legal justice we will continue to be run by people who are smart but tie immoral. And automathically, the white-collar crime never run from our country. So that, I think if proven guilty the suspect should be punished justly to make suspects deterrent. And in my opinion,include character building in formal educational is necessary for students who will be the next generation to our country.