Investigations of Tax Crimes (“Investigations”) involves authorities from the Directorate General of Taxes (“DGT”) as the Investigators gathering evidence to identify and find suspects within legal bounds. 

Minister of Finance (“MoF”) issued PMK-171 on Investigation, effective from 25 February 2025, replacing PMK-552 and Article 108 of PMK-183 to cover Investigation procedures, case settlements, and termination of both PMK-55 and Article 108 of PMK-18, as well as to implement the provisions as mandated by Article 44E paragraph (2) letter i of KUP Law4 and Article 64 of GR-505. 

Investigations follow the Criminal Code. Per PMK-17, it requires an Investigation Order (“Sprindik”) from a superior to Investigators, based on the Incident Report (i.e. preliminary evidence, immediate handling of tax crimes, or Investigations development). 

Sprindik will be the basis for issuing a Notification Letter of Commencement of Investigation (”SPDP”), which must be delivered to the Public Prosecutor via the investigators of the Indonesian National Police (“INP”) – noting that it falls within the criminal law and the reported party or suspect no later than seven days after the issuance of the Sprindik.