Tax Investigation

Tax Investigation

Investigators in the Taxation Sector, What are their Authorities?

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The investigation process is one of the important stages to resolve a criminal dispute. The investigation process is not only carried out in the criminal field but also applies in the field of tax law. In this regard, the previous article has described the definition and purpose of investigations in the taxation sector. Furthermore, this article explains the authority … Read more

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

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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 … Read more

Taxonomy of Taxes on Consumption

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OF course, we are familiar with the term value-added tax (VAT). VAT is a type of tax on consumption that is applied in Indonesia. The term VAT was first introduced in Indonesia through the issuance of Law no. 8 of 1983. In some countries, the term VAT is also known as the goods and service tax (GST). Although the terms are … Read more

Proposed Examination of Bumper Openly

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IN the process of a tax audit, if an indication of a criminal act in the taxation sector is found, the taxpayer may be proposed for an open examination of preliminary evidence (bumper). Open bookkeeping audits can also be proposed if the taxpayer refuses to be audited. In addition, the taxpayer is not calculated on an … Read more

Summoning a Suspect by a Tax Investigator, What Are the Provisions?

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As described in the previous article, the series of investigation activities has 7 stages. After the preparation process is carried out, the next stage of the investigation is action and prevention. The action and prevention consist of several activities. The activities referred to are summoning suspects, sanctions, and/or experts, appointments and/or detentions, searches, and confiscations. This article … Read more

Bumper Closely in Tax Audit

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IN ADDITION TO being done in public, the initial evidence examination (bumper) can also be done in private. If the taxpayer who is being audited to test compliance with tax obligations is also carried out a closed bookkeeping examination, the tax audit will be suspended or postponed. “If the Taxpayer is subject to an Audit to test … Read more

Here are the provisions for Arrest and Detention in Tax Investigations

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IN criminal law, investigators have the authority to make arrests and/or detentions. Arrest and/or detention activities are not only carried out in general criminal disputes but also in tax criminal disputes. The arrest and/or detention is one of a series of preventive fund action processes carried out by tax investigators. Provisions for arrest and/or detention … Read more

A Search in a Tax Investigation, Here’s the Process

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IN general criminal disputes, investigators may conduct house searches, clothing searches, or body searches as regulated in Article 32 of Law no. 8 of 1981 concerning the Criminal Procedure Code (KUHAP). Searches can also be carried out in the process of resolving tax criminal disputes. Provisions for search in tax criminal disputes are contained in the Circular … Read more