Examining SP2DK Responses: AR May Conduct Validation Visits
JAKARTA, DDTCNews - The Directorate General of Taxes (DGT) examinates taxpayers' responses to letters of inquiry (surat permintaan penjelasan atas data dan/atau keterangan/SP2DK in Indonesian).
The examination is conducted by the account representative (AR) and/or assigned DGT employee or the tax supervision team. The tax supervision team comprises a supervisor, a team leader and/or team members responsible for supervising taxpayer compliance.
“The AR and/or assigned DGT employee or the tax supervision team shall examine … based on knowledge, expertise and professional attitudes in the context of determining conclusions and the proposal for the follow-ups," reads an excerpt from the guidelines in SE-8/PJ/2026, cited on Friday (24/7/2026).
An examination of a taxpayer's response is conducted by comparing and examining several elements (which are non-cumulative). First, the fulfilment of tax obligations by the taxpayer.
Second, the explanations and supporting evidence or documents submitted by the taxpayer. Third, the results of the material compliance examination of data and/or information held by the DGT. The AR and/or assigned DGT employee may conduct visits for the purpose of validating the taxpayer's response.
“Validation is an activity of assessing the appropriateness and accuracy of data/information and/or activities of determining the follow-up to data/information,” reads an excerpt from the guidelines in SE-8/PJ/2026.
Where the examination of the response received from the taxpayer has not yet yielded a conclusion and proposed follow-up action, the head of the tax office (kantor pelayanan pajak/KPP in Indonesian) may invite the taxpayer to attend a conference.
Following the submission of the response, conference and visits, the AR and/or assigned employee shall prepare an official report of the implementation of the request for an explanation of data and/or details (berita acara pelaksanaan permintaan penjelasan atas data dan/atau keterangan/BAP2DK in Indonesian) based on the request for an explanation of data and/or details concerned.
The preparation of the official report of the implementation of the request for an explanation of data and/or details is followed up with the preparation of a report of inquiry (laporan hasil permintaan penjelasan atas data dan/atau keterangan/LHP2DK in Indonesian), which sets out the conclusions, proposed follow-ups and the decision of the head of the tax office regarding follow-up to the request for an explanation of data and/or details.
The request for an explanation of data and/or details will be proposed for closure where the series of requests for an explanation of data and/or details leads to the conclusion that there is no pattern of non-compliance, the taxpayer has responded to the SP2DK according to the examination results or the taxpayer has amended their tax return according to the examination results.
However, where the taxpayer fails to respond to the SP2DK or submits a response that is inconsistent with the examination results, the P2DK activity may be proposed to be followed up on with an audit or blocking of services. (kaw)
