Coretax Does Not Trigger SP2DK, Data Remains Analysed by Tax Officers

JAKARTA, DDTCNews - As the coretax system becomes increasingly sophisticated, the Directorate General of Taxes (DGT) can now more easily match and compare tax data from various sources as well as automatically detect discrepancies.

Nevertheless, this does not automatically imply that the issuance of letters of inquiry (surat permintaan penjelasan atas data dan/atau keterangan/SP2DK in Indonesian) will increase, as every piece of data must first be analysed by tax officers.

"It is not certain that SP2DK issuances will increase, because every item of data must first be analysed to determine whether it has already been reported by the taxpayer or not," said Inge Diana Rismawanti, Director of Tax Dissemination, Service and Public Relations at the DGT, on Friday (17/7/2026).

Inge emphasised that the tax office will issue an SP2DK if the analysis by tax officers reveals a discrepancy between the comparable data and the data filed by the taxpayer in their income tax return.

In addition to identifying data discrepancies, she continued, the DGT may issue an SP2DK when it finds data that should have been filed but was not included in the taxpayer's income tax return.

"In cases where the analysis indicates that such data is absent from, or differs from, what is contained in the taxpayer's report, an SP2DK will be issued," she said.

Accordingly, Inge continued, the number of SP2DKs issued by the tax office will depend on the data obtained and analysed. The sophistication of coretax does not automatically result in the DGT issuing an SP2DK without first going through the analysis process.

"The issuance of an SP2DK depends on the data held or received by the DGT," she said. (rig)