Forensic Accounting and Undercover Operations Roles in Tax Evasion Disclosure at KPP Pratama Lubuk Pakam

Abstract

This research investigates forensic accounting and undercover operation roles in uncovering tax evasion cases at the Pratama Lubuk Pakam Tax Service Office. Employing exploratory qualitative methodology, data were collected through interviews with Supervision Section employees and documentation analysis during 2019-2023. Results reveal forensic accounting demonstrates critical effectiveness in analyzing suspicious financial transactions and compiling legally admissible evidence supporting investigation processes. Undercover operations prove efficient in obtaining direct evidence from tax evasion perpetrators, particularly involving corporate taxpayers engaging in complex fraud schemes. However, implementation faces constraints including limited authority jurisdiction, restricted data access capabilities, and insufficient human resource capacity. Findings emphasize human resource development through specialized training, the establishment of a dedicated forensic accounting team at office levels, and the strengthening of inter-agency coordination as strategic priorities enhancing tax supervision effectiveness and law enforcement capabilities within Indonesian revenue administration contexts.