The “Standard Operating Procedures (SOPs) for the Sub-Directorate of Forensic and Evidence, Directorate of Law Enforcement, Directorate General of Taxes (DGT)” provides a comprehensive framework for handling, analyzing, and managing digital evidence in support of Indonesia’s tax law enforcement. These SOPs are aimed at enhancing the effectiveness of tax compliance investigations and ensuring the admissibility of digital evidence in legal proceedings.
Key Highlights:
- Purpose and Objectives:
- Establish consistent procedures for managing digital and multimedia evidence to enhance the credibility and defensibility of tax law enforcement efforts.
- Improve the efficiency of forensic activities and ensure compliance with international standards in evidence handling and analysis.
- Core Components of the SOPs:
- Digital Evidence Management: Guidelines for collection, documentation, chain of custody, packaging, and transportation to preserve the integrity of digital evidence.
- Laboratory Access and Security: Protocols to ensure controlled access and secure storage in forensic laboratories.
- Forensic Data Acquisition and Analysis: Step-by-step instructions for imaging, verifying, and analyzing data from devices, including computers, mobile phones, and network equipment.
- Search Warrant Procedures: Detailed processes for executing search warrants, including pre-warrant preparation, evidence seizure, and post-warrant reporting.
- Impact on Tax Enforcement:
- Strengthens DGT’s capacity to use digital forensics in identifying fraudulent activities, supporting investigations, and enhancing tax compliance.
- Provides a robust framework for regional offices to adopt standardized practices, supported by regular training and capacity-building programs.
- Innovation and Future Outlook:
- Introduces the use of advanced digital forensic tools and techniques, including write-blocking, imaging, and mobile device analysis.
- Promotes the development of forensic laboratory facilities and digital evidence management systems aligned with international best practices.
Note on Preparation
This SOP document was prepared by the World Bank Team in Indonesia, led by Arun Arya and Daniel Alvarez, in collaboration with the Directorate General of Taxes (DGT). The document integrates best practices and insights from international experiences to support Indonesia’s efforts in tax enforcement and compliance.