THE ROLE OF DIGITAL FORENSICS IN THE PRELIMINARY INVESTIGATION

In this era, technological developments have a significant influence in business. However, many taxpayers abuse the use of technology to commit fraud. Therefore, there needs be system that can filter and detect data who This research is conducted analyze digital forensics' role dealing with fraud determine critical success factors support forensics detecting study uses qualitative reasearch where author wanted find out Digital Forensics Preliminary Evidence Examination by interviewing forensic officer one Tax Offices Indonesia. The result proves preliminary Investigation crucial. management development carried effectively valid evidence through Forensic activities (UU ITE). skill using programs process essential getting evidence. Taxpayer participation also important gathering amount collected will used analysis chain custody method, method ensure integrity processed convince court making decisions.
 Keywords: Forensic, Investigation, Audit, Fraud