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 describes the procedure for summoning suspects, witnesses, and/or experts. Procedures regarding the process of summoning suspects, witnesses, and/or experts in the field of taxation 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 .
Investigators who carry out examinations by stating the reasons for the summons have the authority to summon suspects and/or sanctions deemed necessary for examination with a valid summons. The summons must take into account a reasonable time lag between the receipt of the summons and the day the suspect or witness is required to attend the examination.
The summons is delivered to the suspect or witness at the place of residence, residence, or place where the person concerned is located. The summons must be submitted no later than 3 days before the specified date for attending.
If the suspect or witness is not present, a summons shall be sent to his family, head of RT, head of RW, neighborhood head, village/kelurahan head, or another person who is likely to convey it to the party concerned accompanied by a receipt.
If the suspect or witness refuses to accept the summons, the officer who delivers the summons must explain and convince the suspect and/or sanction that receiving and fulfilling the summons is an obligation for him.
If these obligations are not fulfilled, the suspect or witness can be prosecuted based on the provisions of Article 216 of the Criminal Code (KUHP).
If after being explained, the person concerned still does not want to receive the summons, the investigator shall make a note on the copy of the summons. Investigators immediately sent a summons by post.
Against a suspect or witness who does not fulfill the summons without a proper and reasonable reason, the investigator shall make a summons for the second time.
Against a suspect or witness who still does not fulfill the summons without a proper and reasonable reason, the investigator submits a request to the police in the area where the suspect or witness lives to bring him and present him to the place of examination.
If the police investigator still cannot be present during the examination, the investigator may request the assistance of the police investigator to add the suspect to the wanted list (DPO).
Meanwhile, when the suspect or witness who is summoned is unable to fulfill the summons for proper and reasonable reasons, for example, related to health, the investigator may come to his residence to conduct an examination.
Information regarding proper and reasonable reasons can be requested from a doctor or health official or local government official in the area where the suspect or witness resides.
Furthermore, if the suspect or witness being summoned is outside the jurisdiction of the investigator, a summons will be issued by the investigator. Then, investigators can ask for help from local investigators to submit a summons.
If the suspect or witness who is summoned is outside the jurisdiction of the investigator and is unable to fulfill the summons for examination with proper and reasonable reasons, the investigator may examine the place where the suspect or witness is located. The examination was carried out in the presence of local investigators.
If the suspect or witness is a state/government official, civil servant, another employee, or foreign citizen, the procedure for summoning is by the provisions of the legislation. If the suspect or witness is an Indonesian citizen who is abroad, the investigator may request the assistance of a police investigator to carry out the examination.
In addition to summoning suspects or witnesses, investigators also have the right to summon experts to request information of their expertise. The summons is made by taking into account a reasonable time lag between receiving the call and the day the expert is required to fulfill the summons. The expert summons shall be submitted no later than three days before the appointed date of attendance.