The Role of Tax Digital Forensic through the Utilization of Big Data Analytics in Indonesia

Abstrak

In overcoming the twists and turns of tax audit related to digital tax crime, Indonesia has implemented tax digital forensic in accordance with SE - 36/PJ/2017. However, in conducting tax audit, it is quite difficult to find digital supporting evidence. Therefore, DGT requires breakthrough efforts through the use of modern technology in the form of big data analytics and curriculum reconstruction. This research aims to find out other countries policies, implementation, and human resource needs related to digital forensic, design curriculum frameworks and how tax digital forensic works through the use of big data analytics along with analysis of opportunities and challenges. The author uses a descriptive qualitative approach with a literature study method. Data analysis is composed of sorting data from the results of literature studies through data reduction techniques which are later associated with relevant models and literature to be presented narratively. The results of this study indicate that the framework for training and development of digital forensic human resources is needed considering the relevance of the digital forensic curriculum which is quite outdated and needs revamping and curriculum development. In addition, DGT's digital forensic procedures still tend to use semi-digital methods and have not fully adopted modern digital technology as well so that the adoption of big data analytics technology in the process of data acquisition and collection is needed as a first step to facilitate DGT in conducting tax digital forensic.

Keywords: tax digital forensic, digital tax crime, big data analytics, tax la