LEGAL CONSTRUCTION AND IMPLICATIONS OF INTEGRATED HANDLING OF FICTITIOUS TAX INVOICES IN STATE-OWNED ENTERPRISE PROCUREMENT

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Published: Dec 31, 2025
DOI: https://doi.org/10.37035/alqisthas.v16i2.05
Keywords:
Fictious Tax Invoice Fictious Procurement Corruption Offense Tax Offense State Loss Recover

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Agung Satryo Wibowo
Universitas Sunan Giri Surabaya
Rommy Hardyansah
Universitas Sunan Giri Surabaya
Didit Darmawan
Universitas Sunan Giri Surabaya
Arif Rachman Putra
Universitas Sunan Giri Surabaya
Rafadi Khan Khayru
Universitas Sunan Giri Surabaya

Abstract

This study aims to analyze the legal construction and juridical implications of an integrated approach to handling the practice of issuing fictitious tax invoices within fictitious procurement schemes in State-Owned Enterprises (SOEs) and regional government-owned companies. The research employs a normative legal methodology, utilizing statutory and conceptual approaches. The findings indicate that the actions in question simultaneously fulfill the elements of corruption offenses (Articles 2 and 3 of the Anti-Corruption Law) and tax offenses (Article 39A of the General Provisions and Tax Procedures Law). The most effective legal construction is cumulative prosecution based on the principle of concursus realis (real concurrence of offenses). Integrated handling by anti-corruption law enforcement agencies and tax authorities yields significant juridical implications, particularly concerning the recovery of dual state financial losses. These implications encompass the optimization of asset recovery instruments (substitute money and tax collection), the strengthening of evidence through expert exchange, and the creation of a broader deterrent effect. The study concludes that inter-agency synergy and the harmonization of legal interpretation are key to combating complex crimes that simultaneously harm state finances from multiple angles.

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How to Cite
Wibowo, A. S., Hardyansah, R., Darmawan, D., Putra, A. R., & Khayru, R. K. (2025). LEGAL CONSTRUCTION AND IMPLICATIONS OF INTEGRATED HANDLING OF FICTITIOUS TAX INVOICES IN STATE-OWNED ENTERPRISE PROCUREMENT. AL-QISTHAS: JURNAL HUKUM DAN POLITIK, 16(2), 220–251. https://doi.org/10.37035/alqisthas.v16i2.05
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Vol. 16 No. 2 (2025): Juli-Desember 2025
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Articles
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This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

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