An Educational Role on Harmonizing Regulatory Frameworks for Investigating Tax Crime Suspects and Applying Coercive Measures During the Preliminary Evidence Stage

Abstract

Law enforcement in Indonesia’s tax system often involves coercive actions such as searches and seizures. Regulation No. 177/PMK.03/2022 of the Minister of Finance is the latest directive governing procedures for conducting preliminary evidence examinations in tax crime cases. Articles 8 and 17 stipulate that coercive measures may be undertaken prior to a formal investigation. This study adopts a normative juridical method, using both the statutory and conceptual approaches to analyze legal materials and clarify the meanings embedded in legal terminology. From an educational standpoint, this research highlights the importance of increasing legal literacy and understanding among tax officials, investigators, and taxpayers regarding the lawful use of coercive measures.

The analysis of Articles 8 and 17 of Regulation No. 177/PMK.03/2022 reveals that these provisions provide a legal basis for authorities to apply coercive measures during preliminary evidence inquiries into alleged tax offenses. However, inconsistencies remain between these provisions and the principles outlined in Indonesia’s Criminal Procedure Code (KUHAP). Therefore, legislative reform is strongly recommended to harmonize the relevant laws. Educational initiatives play a key role in this harmonization process by fostering awareness of legal limits, promoting fairness, and ensuring that coercive measures are exercised in accordance with procedural justice and human rights principles. Revising Regulation No. 177/PMK.03/2022 to align it more closely with KUHAP would not only enhance legal certainty but also serve as a valuable learning framework for both practitioners and students of tax law.