4 Activities in the Tax Investigation Preparation Process, What Are?

IMPLEMENTATION of the investigation has a series of activities consisting of 7 stages. The seven stages in question are preparation of investigations, prosecution, and prevention, processing of evidence, examination of suspects and sanctions, reports on the progress of investigations, filing, and termination of investigations.

This article discusses the process of preparing for an investigation in the taxation sector.

The procedures for the process of preparing for an investigation in the taxation sector are contained in the Circular Letter of the Director-General of Taxes No. SE-06/PJ/2014 concerning Guidelines for the Implementation of Criminal Investigations in the Taxation Sector ( SE-06/2014 ) and their Attachments. In Appendix SE-06/2014, there are at least 4 activities carried out in the preparation process.

First, proposing an investigation. Based on Chapter II SE-06/2014, after examining the initial evidence conducted by the regional office of the Directorate General of Taxes (DGT), it will be followed up with a proposed investigation.

The proposed investigation is submitted to the Directorate of Intelligence and Investigation of the DGT for review. The results of a review of a case in the taxation sector are in the form of a conclusion that it can be escalated to an investigation, it cannot be escalated to an investigation, or it cannot be escalated to an investigation.

If the results of the review conclude that the concept of the preliminary evidence examination report has not been able or cannot be advanced to an investigation, the process of examining the preliminary evidence will continue.

Meanwhile, if the results of the review conclude that the investigation proposal is accepted, the preliminary evidence examination report will be closed and continued with the preparation of an incident report.

The second, is the issuance of an investigation warrant. The incident report prepared by the preliminary evidence examination team becomes the basis for the DGT to issue an investigation warrant. In the investigation order, there is the identity of the investigator who is responsible for a particular case.

The appointed investigator can be replaced if the investigator dies, has entered retirement, is transferred or transferred to another place, is dismissed as an investigator, or the investigator is permanently absent.

As regulated in Article 1 number 32 in conjunction with Article 44 paragraph (1) General Provisions and Tax Procedures (UU KUP), the investigation of criminal acts in the taxation sector can only be carried out by certain Civil Servant Officials within the DGT who are given special authority as investigators of criminal acts. crime in the field of taxation.

Third, is the investigation plan. An investigation plan is a framework made by an investigator before carrying out an investigation. Before making an investigation plan, the investigator will first study the incident report and the report on the results of the preliminary evidence examination.

In making this framework, investigators are allowed to cooperate with examiners of preliminary evidence to conduct a case and study the evidence that has been obtained in the examination of preliminary evidence.

The activity of studying reports and case titles is carried out to find out and study alleged criminal events and elements of criminal acts in the taxation sector that occurred.

Based on the deepening of the elements of the crime and/or the title of the case, the investigator prepares an investigation plan as a reference for carrying out the investigation. In every investigation process carried out, investigators are required to carry out administrative investigations.

Fourth, after the investigation order is issued, the investigator will immediately make a notification letter for the start of the investigation (SPDP) which is sent to the public prosecutor through the investigator of the Indonesian National Police.

In the investigation process, the appointed investigator may request assistance or coordinate with the Directorate of Intelligence and Investigation of the DGT and the DGT regional office within the investigator’s working area. The process of requesting assistance or coordination is further regulated in attachment SE-06/2014.

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