Assessing SP2DK Risks After Corporate Tax Return Filing in the Coretax Era

Following the conclusion of the Corporate Income Tax Return filing period, the Directorate General of Taxes (DGT) shifts its focus toward data monitoring and validation. In this process, the Request for Explanation on Data and/or Information (SP2DK) serves as a key instrument for the DGT to confirm specific data or information that requires clarification from taxpayers.

In the Coretax era, tax oversight is driven by a highly integrated and data-driven system. This shift requires taxpayers to clearly understand what triggers the tax authority's attention, how the SP2DK process operates, and what steps to take upon receiving a clarification request.

This urgency is further emphasized following the issuance of PMK Number 111 of 2025, which provides a stronger legal foundation for implementing SP2DK as part of tax compliance monitoring.

Through the MUC Bicara Pajak webinar, participants will gain deep insights into post-corporate tax return oversight trends, updates on SP2DK regulations, and strategic approaches to responding to an SP2DK appropriately and proportionally.

Key Topics to be Discussed:

• DGT Oversight Trends post-Corporate Income Tax Return submission.

• SP2DK through the perspective of PMK Number 111 of 2025.

• The Role of Coretax in data-driven compliance monitoring.

• Data and Information that potentially trigger DGT clarification requests.

• Taxpayer Rights and Obligations during the SP2DK process.

• Mechanisms for Submitting Responses and conducting discussions with the DGT.

• SP2DK Follow-ups and their implications on tax audits.

• Response Strategies and Risk Mitigation for taxpayers.

Participant Benefits:

• Handout materials

• E-Certificate

• Q&A session with the speakers