DGT: Fewer Than 1% of Letters of Inquiry Lead to Audits
JAKARTA, DDTCNews – After issuing a letter of inquiry (surat permintaan penjelasan atas data dan/atau keterangan/SP2DK in Indonesian) to a taxpayer, the Directorate General of Taxes (DGT) may proceed to the audit stage if indications of non-compliance and unfulfilled tax obligations are still found.
Inge Diana Rismawanti, Director of Tax Dissemination, Service and Public Relations at the DGT, revealed that the average SP2DK that progresses to the audit stage has consistently been fewer than 1% of the total number of SP2DKs issued in a year.
"The number of SP2DKs that escalate to audit has, on average, been below 1% of the total SP2DKs issued," she said on Thursday (16/7/2026).
An SP2DK refers to 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 concerning alleged non-fulfilment of tax obligations pursuant to statutory provisions in the field of taxation.
Pursuant to Mof Reg. 111/2025, the DGT is authorised to issue SP2DKs to supervise both registered and unregistered taxpayers.
Following an inquiry into data and/or information (penjelasan atas data dan/atau keterangan/P2DK in Indonesian), the DGT may propose that an audit be conducted on the taxpayer concerned.
As stipulated under the Director General of Taxes Circular Letter No. SE-05/PJ/2022, the conclusions and recommended follow-up actions from the P2DK activities are recorded in the report of inquiry (laporan hasil permintaan penjelasan atas data/LHP2DK in Indonesian).
A taxpayer will be proposed for audit if the LHP2DK concludes that the taxpayer has not provided an explanation in response to the SP2DK, the taxpayer has submitted information inconsistent with the results of the examination or the taxpayer is unwilling to file or amend their tax return according to the results of the examination.
On another note, the DGT has issued a total of 250,000 SP2DKs to taxpayers up to June 2026. This figure comprises approximately 185,000 SP2DKs issued for supervision purposes and 65,000 SP2DKs for extensification purposes.
Inge noted that the SP2DKs are now issued via the coretax. Taxpayers may view their SP2DK within their respective coretax accounts. However, the DGTDGT continues to deliver the SP2DK by e-mail, post/forwarding/courier services or direct delivery to the taxpayers.
"Processed SP2DKs through the coretax are those issued for extensification purposes," said Inge. (rig)
