JAKARTA. Indonesia's Directorate General of Taxes (DGT) has issued a total of 250,000 Requests for Explanations of Data and/or Information (Surat Permintaan Penjelasan atas Data dan/atau Keterangan or SP2DK) during the first six months of 2026.
The issuance of these SP2DK letters forms part of the DGT's tax compliance monitoring efforts in accordance with Minister of Finance Regulation (PMK) No. 111 of 2025.
According to kontan.co.id, of the 250,000 SP2DK letters issued, 185,000 were intended for tax compliance monitoring. Meanwhile, 65,000 were issued as part of tax extensification efforts targeting inactive taxpayers and individuals or entities that have not yet registered as taxpayers.
A Tax Compliance Monitoring Instrument
An SP2DK is a tool used by the DGT to request explanations regarding data and/or information indicating potential tax non-compliance.
The issuance of an SP2DK also represents the initial stage of the administrative tax compliance monitoring process. Through this mechanism, the DGT provides taxpayers with an opportunity to clarify the relevant data before the process proceeds to a tax audit or a preliminary evidence examination, if necessary.
For individuals or entities that have not yet registered as taxpayers but receive an SP2DK, the DGT may determine their taxpayer status, discontinue the monitoring process if no tax potential is identified, or initiate a tax audit in accordance with the prevailing regulations.
Taxpayers' Rights and Obligations
Upon receiving an SP2DK, taxpayers are required to respond and provide explanations regarding the data and information requested by the DGT.
Taxpayers are also required to attend meetings or interviews requested by the DGT, whether conducted online or in person. In certain circumstances, taxpayers may also be required to grant tax officers access to relevant premises as part of the compliance monitoring process.
At the same time, taxpayers retain several rights throughout the process. They have the right to request the identification of the tax officers conducting the monitoring, as well as to receive an explanation of the legal basis for issuing the SP2DK and the subsequent follow-up procedures. (KEN)
