DGT Issues 250,000 SP2DKs to Boost Supervision and Extensification
JAKARTA, DDTCNews - The Directorate General of Taxes (DGT) has issued and dispatched 250,000 letters of inquiry (surat permintaan penjelasan atas data dan/atau keterangan/SP2DK in Indonesian) to taxpayers throughout January to June 2026.
Director of Tax Dissemination, Service and Public Relations of the DGT, Inge Diana Rismawanti, stated that SP2DKs have been sent online via coretax and taxpayers' email addresses. In addition, SP2DKs have also been dispatched manually by post, forwarding or courier services.
"Approximately 185,000 SP2DKs have been issued for the purposes of supervision and around 65,000 SP2DKs have also been issued in the context of extensification," she said on Friday (26/6/2026).
Please note that an SP2DK is a letter issued by the head of a tax office (kantor pelayanan pajak/KPP in Indonesian) to request an explanation of data and/or information from a taxpayer regarding suspicions that the taxpayer's tax obligations have not been fulfilled pursuant to the statutory tax laws and regulations.
The regulation governing taxpayer compliance supervision, including the mechanisms for sending SP2DKs to both registered and unregistered taxpayers, is currently set out in the Minister of Finance Regulation (MoF Reg.) No. 111/2025.
In carrying out supervision of registered taxpayers, the DGT is authorised to request an explanation of data and/or information from taxpayers by issuing an SP2DK.
Likewise, the DGT is also authorised to issue an SP2DK as part of its supervision efforts as well as extensification measures directed at taxpayers that are not yet registered.
Supervision of unregistered taxpayers is conducted with respect to the fulfilment of tax obligations from the time such obligations arise, pursuant to statutory tax provisions.
In general, supervision is conducted in respect of registered taxpayers, unregistered taxpayers as well as regional supervision is carried out across 8 types of taxes. These include income tax (PPh), value added tax (VAT), sales tax on luxury goods(STLGs), stamp duty, L&B Tax-P5, sales tax, carbon tax and other taxes administered by the DGT.
Please note that taxpayers receiving an SP2DK from the DGT must respond by fulfilling their tax obligations and/or providing an explanation of their tax obligations, as specified in the SP2DK documents requested by the DGT.
MoF Reg. 111/2025 also governs the time frame for submitting a response for both registered and unregistered taxpayers. Further, taxpayers may also extend the time frame for providing a response to an SP2DK by 7 days. (rig)
