Analysis of the Effectiveness of Law Enforcement against Tax Crimes in the Digitalization Era of the Coretax System Based on Tax Laws in Indonesia

Yogi Wiwoho; Sujono Sujono

doi:10.63922/ijevss.v5i04.6391

Yogi Wiwoho Marshal Suryadarma Aerospace University
Sujono Marshal Suryadarma Aerospace University

DOI: https://doi.org/10.63922/ijevss.v5i04.6391

Keywords: Analysis of the Effectiveness of Law Enforcement against Tax Crimes in the Digitalization Era of the Coretax System Based on Tax Laws in Indonesia

Abstract

The implementation of the Coretax System, a form of digitalization of tax administration in Indonesia, has fundamentally changed the way tax law enforcement is carried out. On the one hand, this digital transformation promotes efficiency, transparency, and accountability in tax administration; on the other hand, it has shifted tax crime patterns toward technology-based violations, ranging from electronic data manipulation and fictitious invoicing practices to digital tax evasion across national borders. This study examines the effectiveness of criminal law enforcement for tax crimes during the Coretax System digitalization era according to Indonesian tax regulations. The method used is normative legal research with a limited statutory, conceptual, and case-based approach, relying on primary, secondary, and tertiary legal materials analyzed qualitatively. The findings indicate that criminal tax law enforcement has not been fully effective: procedural compliance has indeed strengthened thanks to system integration, but its substantive effectiveness remains hampered by inconsistencies in regulations regarding electronic evidence, lack of coordination between institutions, limited digital skills of law enforcement officers, and low digital and legal literacy among taxpayers. This study suggests alignment between tax regulations and electronic information law, strengthening integrated data exchange between the Directorate General of Taxes, the Police, and the Prosecutor's Office, and developing human resource capacity to achieve responsive and effective tax criminal law enforcement in the digital era.

Keywords: law enforcement; tax crime; Coretax System; digitization; effectiveness.

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