PT TPL suspected of corruption involving transfer pricing and under-invoicing of pulp exports to various countries
The Public Prosecutor’s Office, through investigators from the Office of the Junior Attorney General for Special Crimes, has designated PT Toba Pulp Lestasi (TPL) as a suspect in an alleged corruption case involving transfer pricing and the under-invoicing of pulp exports to various countries.
Saiful Bahri Siregar, Director of Investigation at the Office of the Junior Attorney General for Special Crimes (JAM Pidsus), stated that his office has gathered sufficient evidence to designate the company—listed on the stock exchange under the ticker INRU—as a suspect.
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“Based on the investigation results, the investigation team designated PT TPL Tbk as a suspect today,” Saiful said on Monday, September 7, 2026, at the Attorney General’s Office in Jakarta.
The case concerns the export of paper pulp by PT TPL to affiliated companies between 2008 and 2025.
He explained that the designation as a suspect is based on a letter from the Director of Investigation at the Office of the Junior Attorney General for Special Crimes—reference number TAP-48/F.2/Fd.2/09/2026, dated September 7, 2026.
Saiful explained that PT TPL, which has been active since 2008, exported paper pulp to an affiliated company, DP Macau Marketing International Ltd, and sold it domestically to Asia Pacific Rayon.
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However, these transactions were carried out illegally through under-invoicing, involving the alteration or manipulation of the product’s HS code, intended use, and price or value.
“It should have been a dissolving pulp product, but it was reclassified as paper pulp or bleached hardwood kraft pulp (BHKP),” Saiful stated. For this transaction, PT TPL was required to submit a transfer pricing document (TP Doc) and a corporate income tax return (SPT) to the tax authorities. These documents are necessary to assess the reasonableness of the company’s transactions.
“PT TPL Tbk colluded unlawfully with authorized officials to evade oversight, and the audit working papers (KKP) and audit reports (LHP) produced during the inspection were not based on the audit program established by government officials,” stated Saiful.
Saiful Bahri further explained that investigators had questioned 112 witnesses, including the lawyer for the director of PT TPL. “Investigators also seized documents and electronic evidence, for which authorization had been granted by the district court,” the spokesperson added.
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The perpetrator is suspected of violating Article 603 (primary charge) in conjunction with Article 20, letters a and c, of Law No. 1 of 2023 (Criminal Code), in conjunction with Article 18 of Law No. 31 of 1999 (on the eradication of corruption), and in conjunction with Law No. 20 of 2021 (amending Law No. 31 of 1999 on the eradication of corruption).
Previously, the Public Prosecutor’s Office announced that the transfer pricing corruption case involving PT TPL Tbk is estimated to have caused a financial loss to the state of 2 trillion Indonesian rupiah.
This figure represents the preliminary result of the investigation; the official amount of the state loss is yet to be determined, pending the results of the audit currently being conducted by the audit team.
“The state’s financial losses in this case are still being calculated by the audit team. In the meantime, our investigation results point to a preliminary loss of 2 trillion rupiah, and the audit team will announce the official figures later,” said Saiful Bahri on Wednesday, August 12, 2026, at the Public Prosecutor’s Office’s round building. ***adh
PT TPL Ditetapkan Tersangka Korupsi Transfer Pricing dan Under Invoicing Ekspor Bubur Kertas ke Sejumlah Negara
Kejaksaan Agung lewat penyidik Jaksa Agung Muda Pidana Khusus menetapkan PT.Toba Pulp Lestasi (TPL) sebagai tersangka atas dugaan korupsi terkait transfer pricing dan under invoicing ekspor bubur kertas ke sejumlah negara.
Direktur Penyidikan JAM Pidsus Saiful Bahri Siregar mengatakan pihaknya telah mengantongi alat bukti yang cukup untuk menetapkan korporasi dengan kode saham INRU itu sebagai tersangka.
“Berdasarkan hasil penyidikan tersebut, tim penyidik pada hari ini telah menetapkan korporasi PT TPL Tbk sebagai tersangka,” ujar Saiful di Kejagung, Jakarta, Senin, 7 September 2026.
Kasus tersebut berkaitan dengan ekspor bubur kertas yang dilakukan PT TPL kepada perusahaan terafiliasi sepanjang Tahun 2008 hingga Tahun 2025.
Ia mengatakan, penetapan tersangka tersebut berdasarkan Surat Penetapan Tersangka Direktur Penyidikan Jaksa Agung Muda Tindak Pidana Khusus Nomor TAP-48/F.2/Fd.2/09/2026 tanggal 7 September 2026.
Saiful menerangkan, PT TPL yang telah beroperasi sejak 2008 melakukan ekspor bubur kertas kepada perusahaan terafiliasi, yakni DP Macau Marketing International Ltd, serta penjualan di dalam negeri kepada Asia Pacific Rayon.
Namun, transaksi tersebut dilakukan secara melanggar hukum melalui under-invoicing dengan mengubah atau memanipulasi HS Code produk, kegunaan, dan harga atau nilai produk.
“Seharusnya merupakan produk dissolving pulp, namun diubah menjadi produk paper grade pulp atau bleached hardwood kraft pulp atau BHKP,” kata Saiful.
Atas transaksi tersebut, PT TPL seharusnya melampirkan dokumen transfer pricing atau TP Doc dan laporan SPT Pajak Badan kepada kantor pelayanan pajak. Dokumen tersebut diperlukan untuk melakukan pemeriksaan terhadap kewajaran harga dari transaksi yang dilakukan perusahaan tersebut.
“Bahwa PT TPL Tbk secara melawan hukum bekerja sama dengan pejabat yang berwenang agar tidak dilakukan pengawasan, dan dalam melakukan review, telaah KKP dan LHP tidak berdasarkan pada audit program yang telah disusun oleh penyelenggara negara atau pejabat negara,” ungkap Saiful.
Saiful Bahri juga menerangkan bahwa penyidik telah memeriksa sebanyak 112 orang saksi, termasuk satu orang yang merupakan kuasa direktur PT TPL. “Dan penyidik juga melakukan penyitaan dokumen-dokumen serta barang bukti elektronik yang telah mendapatkan persetujuan dari Pengadilan Negeri,” tutur dia.
Atas Perbuatannya, pelaku disangkakan Pasal 6 Primair 603 juncto Pasal 20 huruf a atau huruf c Undang-Undang Nomor 1 Tahun 2023 tentang Kitab Undang-Undang Hukum Pidana, juncto Pasal 18 Undang-Undang Nomor 31 Tahun 1999 tentang Pemberantasan Tindak Pidana Korupsi, juncto Undang-Undang Nomor 20 Tahun 2021 tentang Perubahan Undang-Undang Nomor 31 Tahun 1999 tentang Pemberantasan Tindak Pidana Korupsi
Sebelumnya, Kejagung mengungkapkan kasus tindak pidana korupsi transfer pricing yang melibatkan PT TPL Tbk diduga menyebabkan kerugian keuangan negara sementara sebesar Rp 2 triliun.
Nilai tersebut merupakan hasil sementara penyidikan, sedangkan besaran kerugian negara secara resmi masih menunggu hasil audit yang tengah disusun tim auditor.
“Untuk kerugian keuangan negara dalam perkara ini masih dalam proses perhitungan oleh tim auditor. Sementara dari hasil penyidikan kami, diperoleh sementara nilai kerugian sebesar Rp2 triliun dan nanti hasilnya secara resmi akan diberikan oleh tim auditor,” kata Saiful Bahri di Gedung Bundar Kejaksaan Agung, Rabu, 12 Agustus 2026. ***adh
