Even though there are various source code plagiarism detection approaches, only a few works which are focused on low-level representation for deducting similarity. Most of them are only focused on lexical token sequence extracted from source code. In our point of view, low-level representation is more beneficial than lexical token since its form is more compact than the source code itself. It only considers semantic-preserving instructions and ignores many source code delimiter tokens. This paper proposes a source code plagiarism detection which rely on low-level representation. For a case study, we focus our work on .NET programming languages with Common Intermediate Language as its low-level representation. In addition, we also incorporate Adaptive Local Alignment for detecting similarity. According to Lim et al, this algorithm outperforms code similarity state-of-the-art algorithm (i.e. Greedy String Tiling) in term of effectiveness. According to our evaluation which involves various plagiarism attacks, our approach is more effective and efficient when compared with standard lexical-token approach.