YET another method of tax fraud has come to light, namely manipulating tax rebates. In fact it is nothing new. Attention has only now been focused on it by a case in Bandung, where tax officials and consultants are involved in the forgery of rebate documents valued at Rp17 billion. This is one of many indications that all is still not right at the tax offices, even though the Internal Revenue Directorate General has exceeded its tax revenue