In an increasingly modern and data-driven tax system, the Directorate General of Taxes (DGT) has the ability to more accurately match various taxpayer tax information. When data is found to be inconsistent with tax reports, the DGT can issue a Letter of Request for Explanation of Data and\/or Information (SP2DK) as the initial step in tax oversight. For some taxpayers, receiving an SP2DK often raises concerns because it is perceived as a sign of a tax problem. In fact, an SP2DK is essentially a means of clarification and communication between the tax authorities and the taxpayer before further audits are carried out.<\/p>\n\n\n\n
A. WHAT IS SP2DK?<\/strong><\/p>\n\n\n\n A Request for Explanation of Data and\/or Information Letter, commonly referred to as SP2DK, is a letter issued by the Head of the Tax Service Office (KPP) to a Taxpayer. This letter contains a request for clarification when the Taxpayer is indicated to have not fulfilled their tax obligations in accordance with applicable tax regulations. The SP2DK is issued as part of the tax oversight activities by the Account Representative (AR) regarding the implementation of the Self-Assessment system, where Taxpayers are responsible for reporting and paying their own taxes. Taxpayers who receive the SP2DK are required to respond within 14 working days by providing clarification or corrections to their SPT to avoid escalating the status to a tax audit. B. LEGAL BASIS<\/strong><\/p>\n\n\n\n The current primary legal basis for the SP2DK is Minister of Finance Regulation (PMK) No. 111 of 2025 concerning Taxpayer Compliance Supervision, which regulates a comprehensive reform of compliance monitoring procedures effective January 1, 2026, and replaces the Director General of Taxes Circular Letter SE-05\/PJ\/2022. In addition, several laws and regulations underpinning the issuance of this letter include:<\/p>\n\n\n\n \u25cf Law (UU) No. 6 of 1983 concerning General Provisions and Tax Procedures as amended by Law No. 7 of 2021 concerning Harmonization of Tax Regulations (UU HPP). C. WHY SHOULD TAXPAYERS RECEIVE SP2DK?<\/strong><\/p>\n\n\n\n The SP2DK is issued when the Directorate General of Taxes (DGT) finds discrepancies between the taxpayer's reported data and the data held by the DGT. This data can come from bank reports, e-commerce platforms, government agencies, or other third parties. Some common triggers for the issuance of an SP2DK include:<\/p>\n\n\n\n D. SMART STEPS TO DEAL WITH SP2DK<\/strong><\/p>\n\n\n\n Receiving an SP2DK does not mean the taxpayer has committed a mistake. The most important thing is to respond to the letter calmly, carefully, and in a timely manner. Taxpayers are given 14 working days from the date of receipt of the letter to submit a response to the relevant KPP. The following steps can be taken:<\/p>\n\n\n\n E. WHAT SHOULD BE AVOIDED? CONSEQUENCES IF THE SP2DK IS NOT RESPONDED TO<\/strong><\/p>\n\n\n\n When dealing with SP2DK, there are several things you should avoid to prevent the process from becoming more complicated. Things to avoid:<\/p>\n\n\n\n If the SP2DK is not responded to or properly resolved, the Directorate General of Taxes (DGT) can initiate follow-up action in the form of a tax audit. Furthermore, if any tax underpayments are discovered, taxpayers may also be subject to administrative sanctions in accordance with applicable tax regulations. Writer : Di tengah sistem perpajakan yang semakin modern dan berbasis data, Direktorat Jenderal Pajak memiliki kemampuan untuk mencocokkan berbagai informasi perpajakan Wajib Pajak secara lebih akurat. Ketika ditemukan adanya data yang dianggap tidak sesuai dengan laporan pajak, DJP dapat menerbitkan SP2DK atau Surat Permintaan Penjelasan atas Data dan\/atau Keterangan sebagai langkah awal pengawasan perpajakan. Bagi sebagian… Read More »DON'T PANIC!!! HERE'S A SMART WAY TO DEAL WITH A TAX OFFICE SP2DK<\/span><\/a><\/p>","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"neve_meta_sidebar":"","neve_meta_container":"","neve_meta_enable_content_width":"","neve_meta_content_width":0,"neve_meta_title_alignment":"","neve_meta_author_avatar":"","neve_post_elements_order":"","neve_meta_disable_header":"","neve_meta_disable_footer":"","neve_meta_disable_title":"","_joinchat":[],"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1897","post","type-post","status-publish","format-standard","hentry","category-pajak-shintawulandari"],"_links":{"self":[{"href":"https:\/\/kkpshintawulandari.com\/en\/wp-json\/wp\/v2\/posts\/1897","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kkpshintawulandari.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kkpshintawulandari.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kkpshintawulandari.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/kkpshintawulandari.com\/en\/wp-json\/wp\/v2\/comments?post=1897"}],"version-history":[{"count":4,"href":"https:\/\/kkpshintawulandari.com\/en\/wp-json\/wp\/v2\/posts\/1897\/revisions"}],"predecessor-version":[{"id":1901,"href":"https:\/\/kkpshintawulandari.com\/en\/wp-json\/wp\/v2\/posts\/1897\/revisions\/1901"}],"wp:attachment":[{"href":"https:\/\/kkpshintawulandari.com\/en\/wp-json\/wp\/v2\/media?parent=1897"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kkpshintawulandari.com\/en\/wp-json\/wp\/v2\/categories?post=1897"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kkpshintawulandari.com\/en\/wp-json\/wp\/v2\/tags?post=1897"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
Lebih lanjut di: https:\/\/www.hipajak.id\/artikel\/sp2dk-pengertian-fungsi-dan-cara-menanggapi<\/p>\n\n\n\n
\u25cf Law (UU) No. 30 of 2014 concerning Government Administration.
\u25cf Government Regulation (PP) No. 50 of 2022 concerning Procedures for the Implementation of Tax Rights and Fulfillment of Tax Obligations.<\/p>\n\n\n\n\n
The DGT has access to transaction data from various digital platforms, financial institutions, and related agencies. If there are discrepancies between this data and what is reported in the SPT, the DGT will request an explanation from the taxpayer.<\/li>\n\n\n\n
Income from business activities, including sales through marketplaces or social media, can be detected by the DGT. If reported revenue is significantly lower than the available data, this may trigger the issuance of a SP2DK.<\/li>\n\n\n\n
Kepemilikan aset seperti tanah, bangunan, kendaraan, atau rekening bank yang tidak tercantum dalam laporan harta di SPT dapat menjadi perhatian DJP. terlebih DJP juga bisa curiga bila penghasilan wajib pajak hanya sekian tetapi memiliki beberapa aset.<\/li>\n<\/ol>\n\n\n\n\n
Make sure you clearly understand the points that are the problem in the SP2DK.<\/li>\n\n\n\n
Prepare evidence that supports your explanation, such as bank statements, proof of transactions or other documents in question.<\/li>\n\n\n\n
Find out whether there are indeed reporting errors, or whether the data discrepancies can be reasonably explained.<\/li>\n\n\n\n
Ensure responses are received before the specified deadline to ensure the process can be completed properly. Responses can be submitted directly to the KPP or through official channels provided by the DGT.<\/li>\n<\/ol>\n\n\n\n\n
Silence is not a solution. A lack of response can actually be interpreted as a sign of uncooperative taxpayers and could lead to a tax audit.<\/li>\n\n\n\n
When providing clarification, taxpayers should provide data and information that reflects the actual situation. Providing incorrect information can actually create new problems later.<\/li>\n\n\n\n
Delays without valid reasons can be a basis for the DGT to immediately issue an Inspection Order.<\/li>\n\n\n\n
Coming to the KPP without bringing supporting documents or without understanding the issues requested can actually weaken the Taxpayer's position before the tax authorities.<\/li>\n<\/ol>\n\n\n\n
The SP2DK is not something to be overly concerned about. This letter is part of the tax oversight process and a means of clarification between the Directorate General of Taxes (DGT) and taxpayers. By understanding the contents of the SP2DK, preparing supporting documents, and providing appropriate clarification, taxpayers can navigate the process with greater calm and direction. Remember, the key to handling an SP2DK is: don't panic, act quickly, and ensure you are accompanied by the right experts.<\/p>\n\n\n\n
1. Dzaki Fadillah Wiranata (Universitas Airlangga)
2. Intan Rahmawati (Universitas Airlangga)
3. Artika Salsabila Putri (Universitas Airlangga)<\/p>","protected":false},"excerpt":{"rendered":"