Legal Literacy - The tax evasion case once again opens old wounds in state financial governance, this time from the mining sector, which has long been referred to as one of the backbones of state revenue. The determination of tax officials as suspects by the KPK in the alleged tax arrangement case in the mining sector confirms that this issue is not merely the actions of individuals, but a systemic problem that has long been entrenched. The detention of 5 (five) suspects for twenty days until January 2026 demonstrates the seriousness of law enforcement, but at the same time raises fundamental questions about how fragile the regulations governing the relationship between the state, the tax authorities, and mining corporations are.

This case originated from the discovery of underpayment of Land and Building Tax by PT WP, a company engaged in the mining sector. The underpayment was not isolated, but was allegedly arranged through a bribery mechanism involving unscrupulous tax officials. This fact reinforces the suspicion that the mining sector, with its high economic value and complexity of tax calculation, opens a dark space for tax evasion practices. The state is not only financially disadvantaged, but also loses public trust, which should be the main foundation of tax compliance. In this context, it is important to look further into whether there are loopholes in the Mining Law and the Tax Law that allow tax evasion practices to occur repeatedly. This paper was written by the author in an attempt to review the issue by placing the latest case as a mirror of a larger problem.