Digital Forensic Performance of Authority in Tax Law Enforcement

The Directorate General of Taxes (DJP) operates a Digital Forensic Unit that assists in tax law enforcement across Indonesia. The unit was formally established to provide technical expertise in handling electronic evidence related to tax matters.

Its work involves computer forensics (analysis of digital data), data analytics, and the collection of electronic records to uncover tax evasion and fraud. By collaborating with tax auditors and prosecutors, the unit ensures that digital evidence meets legal standards.

The unit’s activities enhance compliance monitoring and strengthen the credibility of tax investigations, contributing to a more transparent fiscal environment. Ongoing development of digital tools is expected to further improve enforcement efficiency.