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CASE OVERVIEW
Gayus Halomoan Tambunan was a merely mid-level tax official, charged with
pocketing at least $2.7 million from various big companies. He confessed to having helped
powerful firms evade taxes, paying prosecutors and police officials, and relieving his stress by
leaving his jail cell to watch an international tennis tournament in Bali.
The case began when there was a suspicion against him, despite being a mid-level tax
official and making a merely Rp 1.6 million/month, he was reportedly owning millions of
dollars in cash and assets. There was cash amounting to 25 billion rupiah in his bank account,
foreign money amounting to 60 billion rupiah and jewelry as much as 14 billion in the deposit
box with the account name of his wife and those are suspected to be illegal assets and cash.
He was later sentenced to twelve years in prison, which was far less than the 30 years
being sought and he was also fined 500 million rupiah. He was indicated with five cases: tax
mafia for his involvement in dealing with appeals of large tax payers; judicial mafia for bribing
police investigators and judges; conducting money laundering and giving false information.
Many analysts criticized this result of Gayus H. Tambunan case as it is speculated that
it was led by the grafted police and attorney-generals office rather than a highly regarding
and independent Corruption Eradication Commission (KPK) as his imprisonment sentence is
far less than the maximum jail sentence sought.
There are two important problems entailed in this case: taxation and judicial mafia,
referring to the alleged illicit practices in the tax office and bribery of officials to avoid
conviction on graft charges in 2009. However, none of those problems in this case have been
brought to justice properly as he later admitted he had escaped prison at least 68 times by
bribing the prison guards.
He was found guilty of bribing his way out of charges and imprisonment, including his
domestic and overseas trips using fake passport while he was supposed to be in prison. It
demonstrates that even in detention the wealthy can evade punishment.
Gayus H. Tambunan case exposed a deep flaw in the Indonesian legal system as he
conducted a tremendously harming loss for the Indonesian society and thus, the public lost
their trusts to the government and judiciary system in Indonesia. This case is one of many
examples that corruption and bribery has become a culture in the tax office and this shows
that the reformation process pursued in the Susilo Bambang Yudhoyonos presidency that
focused on anti-graft/corruption reformation system was far from finished.
CASE TIMELINE
Time
Events
June
1st,
2008
The truth is that Gayus H. Tambunan along with Andi Kosasih and
Police General Commissionaire Arafat Enanie met up in Hotel KC
twoce to create documents and scenario mentioned before
The court sentenced him free of charge because he did not take the
money nor proven to take care of its tax. The status of PT Mega
Cipta Jaya was also unclear therefore evidence was invalid.
Prosecutors were only able to confiscate the money.
The investigation of Rp 25 billion in Gayus account was secretly
still ongoing.
CASE FLOWCHART
THE PERPETRATORS
Andi Kosasih
Andi Kosasih is a friend of Gayus who was allegedly giving a
false statement about claiming that the money amounting to 25
billion rupiah in Gayus bank account was actually his money.
However, this was not true as the money was actually the
embezzlement money from Gayus corruption case. As a result,
he was sentenced six years in jail and fined four billion rupiah.
Arafat Enanie
Arafat Enanie was a police investigator, indicted
for his involvement in the Gayus case and thus,
faced five years jail sentence. The court has also
asked Arafat to pay fines of Rp150 million. The
State Prosecutors accused Arafat to have received
money in relation to money laundering and
corruption. He is accused to have received Rp2
million, US$2,500 and US$3,500 separately from the Gayus so that the punishment for
Gayus can be reduced.
Cirus Sinaga
Cirus Sinaga was the prosecutor of Gayus case
and he was allegedly involved in manipulating
the case files of Gayus in cases of tax PT Surya
Alam Tunggal in early 2010. He was proven to
obstruct the case investigation. As reported by
police investigators, Gayus was alleged of conducting corruption and money
laundering. However, Cirus only charged Gayus for corruption act. Thus, he was
imprisoned for five years and fired from his occupation as prosecutor.
5
Article 6 verse (1) letter (a) of the Law Number 20 Year 2001
He gave or promised to give something that could influence the judges decision or
verdict so that the assigned punishment (years of imprisonment and amount of fine)
could be reduced.
Article 55 letter (a) and (c) of the Law Number 9 Year 1992
Gayus was alleged under these laws for making a falsified passport by the name of
Sony Laksono to make a way out overseas and going out of the prison while he was
supposed to serve his time in jail.
CASE EVIDENCES
-
Police announced that they have gathered enough evidence to support allegation
against Gayus. It includes evidences related to his fake passport and its travel
documents.
6
SUMMARY
The undercover of Gayus H. Tambunan, the mid-level tax officer going in and out of his
Jakarta detention cell during five months under police custody, illustrates that justice and
freedom are commodities that can be had in this country, for the right amount of money.
There are two effects of his fraudulent act: loss of money that is ought to be used to build
public facility, thus the society did not got their rights and damage of our state prestige and
image internationally.
It can be concluded from this case that corruption is the worst act in the world. It can
be said that the corruption is the act of impairing integrity, virtue, or moral principle. The act
of corruption can be clearly depicted from Gayus H. Tambunan case as he was able to utilize
his money to bribe the jail guards and buy the powers from higher tax-officials to help many
powerful firms evading their tax liability.
REFERENCES
http://www.academia.edu/8745390/Analisis-kasus-gayus-tambunan
https://anggidetyas.wordpress.com/2013/02/01/corruption-in-indonesia/
http://news.detik.com/berita/1324700/mengendus-jejak-andi-kosasih-di-kasus-markuspajak-rp-25-m