IN May 2008, the Inspectorate General of the Finance Ministry efficiently addressed the complaint submitted by PT Kaltim Prima Coal. As a consequence, the tax letter applicable to KPC—which had been stuck for a whole year—was finally issued by the Tax Directorate. With the letter, KPC escaped being audited.

In mid-2010, two years after the incident, an internal investigation of the Finance Ministry concluded that two of its senior official