Nowadays, digital technology and internet have changed people's daily lives. Based on We are Social research of 2020 in detik.net news, the number of internet users in Indonesia has reached 175.4 million people or around 64% of Indonesia's population is able to access the internet[1]. This number continues to grow every day. The rapid development of digital technology and internet users is due to the fact that technology utilization increases acceleration of devices, networks, applications and systems that enable individuals or organizations to communicate digitally.
The digitization process, which provides many conveniences, is one of the most popular options in manifesting efficient business processes. This is because every worker and organization, regardless of size or industry type, is increasingly dependent on data and technology to operate and provide value to customers. Currently, business entities have at least used digital tools to help them compile everyday reports.
However digital technology and the internet might lead to digital crime which can be committed by anyone including taxpayers. Crime and fraud in terms of taxation (tax crime) are carried out through computer-assisted crime, where technology is not used as a crime target, instead it is used as a tool to commit crimes.
To overcome this, the Director General of Taxes (DGT) has made adjustments by using digital forensics as a tax law enforcement processing tool. Digital evidence is highly fragile and can be removed or altered without adequate treatment thus digital forensics is needed to restore documents that were deleted, hidden and temporarily invisible to ordinary people.
The digital forensic unit in the DGT organizational structure is located in the area of the DGT Regional Office in the Preliminary Evidence Administration and Investigation Section in the Field of Examination, Billing, Intelligence, and Investigation and also in the Subdirectorate of Forensics and Evidence at the Directorate of Law Enforcement. Digital forensics is currently an integral part of the field of audit and tax law enforcement.
According to Dr. HB Wolfe, digital forensic is a methodological series of techniques and procedures for gathering evidence, from computer equipment and other storage devices and digital media that can be presented to the court in a coherent and meaningful format [2]. Digital forensics aims to maintain data integrity and to process as well as analyze digital evidence in the context of restructuring a violation of law by connecting perpetrators or suspects, victims, and locations or violations of law.
Through digital forensics, every crime or fraud can be exposed because every digital crime will leave digital evidence such as files and documents (digital evidence). Digital evidence will become the attention of the authorities to combat any crime and fraud. Based on Article 5 of Law on Electronic Information and Transactions, electronic information and/or electronic documents and/ or printouts thereof are considered as valid evidence. To qualify as valid evidence, several material requirements must be accessible, displayed, guaranteed its integrity and can be accounted for [3].
Furthermore, there are four aspects of data characterization, namely:
- Signature file, general characteristics that describe the data;
- Digital fingerprint, a digital fingerprint in the form of values that shows the integrity of the data (displayed in the form of a 32-digit hash value algorithm);
- Metadata, detailed information such as date of manufacture, user, accessibility and modification; and
- Content, data form as well as its content.
The digital forensic taxation process starts from the identification, collection, acquisition, and preservation of documents or other evidence by the digital forensic team. Moreover, a digital investigation is carried out in the form of examination, analysis, interpretation, and reporting in the laboratory located at the DGT regional office or the Directorate of Law Enforcement. Digital forensics is carried out based on the principles of data integrity, competence, chain of custody or continuity of evidence, and regulations.
During the investigation stage, the Investigator carries out arrests, detention, confiscation, searches, examinations accompanied by a digital forensic team as expert witnesses related to the integrity of documents that are evidence in court. If necessary, a digital forensic expert can attend the trial as an expert witness.
Below are the procedures of digital forensic activities based on Circular Letter of the DGT No. 36/PJ/2017 which consist of:
1. Electronic Data Acquisition Procedure
This activity is carried out to obtain electronic data by accessing, downloading, duplicating, and/or other activities thus the electronic data becomes evidence that can be legally accounted for. The following is the procedure in obtaining electronic data:
- Showing STFD (Surat Tugas Forensik Digital);
- Getting assistance;
- Getting information related to taxpayers’ information system;
- Identifying the suspected electronic devices which is used to store the electronic data;
- Acquiring electronic data using imaging methods;
- Carrying out sufficient documentation of the electronic data acquisition process;
- Providing identity for each result of electronic data acquisition;
- Preparing minutes of electronic data acquisition.
Before identifying electronic devices that are suspected of being electronic data storage facilities, an IDLP (Informasi, Data, Laporan dan Pengaduan) analysis must first be carried out. Electronic data acquisition is carried out using the imaging method (identification process through bit by bit copy thus the data and metadata are copied).
2. Electronic Data Processing and Analysis Procedures
These activities are carried out by extracting and restoring electronic data from image into a structured original file for further process. Electronic data analysis is the activity of interpreting electronic data that has been restored into an informative form. Image file verification is carried out through hashing to show data integrity value with a mathematical algorithm function. Below are the procedures to process and analyze the electronic data:
- Making duplicate image files of electronic data;
- Verifying hash value of the duplicated image file to hash value stated in the minutes of electronic data acquisition;
- Performing the process and analysis of image file duplication;
- Documenting or recording the entire electronic data and analysis process;
- Preparing the results in Digital Forensic Task Implementation Report (Laporan Pelaksanaan Tugas Forensik Digital)
3. Digital Forensic Activity Reporting Procedure
Documentation of analyzing electronic data is carried out by preparing the results in LPTFD. Submitting the results of digital forensic processing and analysis to the party requesting assistance, followed by the handover of electronic data processing results.
4. Electronic Data Storage Procedure
The activity of storing electronic data obtained in the previous digital forensic activities.
It is expected that digital forensic activities can overcome fraud and digital crimes committed by taxpayers. Moreover, the socialization of digital forensic activities can be carried out comprehensively and effectively in order to achieve tax compliance targets.
References:
[1] Detikinet.2020. Riset: Ada 175,2 Juta Pengguna Internet di Indonesia.
[2] Wolfe, Henry B. 2003. Computer Forensics. Elsevier Journal.
[3] Law Number 11 of 2008 on Electronic Information and Transactions
[4] Circular Letter of Director General of Taxes Number 36 of 2017
directorate-general-of-taxes-circular-letter-number-36-of-2017 , tax-regulation-and-law-enforcement
