Taxpayer Not Found? SP2DK May Lead to Intelligence Activities

JAKARTA, DDTCNews — A request for an explanation of data and/or details (permintaan penjelasan data dan/atau keterangan/P2D in Indonesian) activity may be followed up with a proposal for monitoring or intelligence activities.

Observation and intelligence activities are proposed where the P2DK activity concludes that the taxpayer cannot be found, is unknown, or whose whereabouts are not known.

"The proposal for observation and/or intelligence activities is conducted, among others, as the follow-up to the implementation of P2DK activities with the conclusion that the Taxpayer is not found as referred to letter c number 3) letter e) number (2) letter (b)," reads Circular Letter of the Director General of Taxes Number SE-8/PJ/2026, cited on Tuesday (28/7/2026).

The proposal for observation and intelligence activities is conducted subject to approval by the Head of the Tax Office (Kantor Pelayanan Pajak/KPP in Indonesian) via the Directorate General of Taxes (DGT) supervisory administration system.

The proposal for observation and intelligence activities shall contain, among others, a description concerning the supervision activities that have been conducted on the taxpayer, indications of non-compliance, estimated potential tax obligations that have not been fulfilled by the taxpayer and other relevant information.

The proposal for observation and intelligence activities is followed up on pursuant to the provisions stipulating procedures for the implementation of tax intelligence activities and observation.

For information, tax observation refers to a series of activities implemented by observers to seek and find conformity of the data, information, reports and/or complaints with the facts.

Meanwhile, tax intelligence refers to a series of activities within the intelligence cycle encompassing planning, collection, processing and presentation of data and/or information to produce an intelligence product that may be used for tax purposes.

Types of intelligence activities include, among others, intelligence operations, intelligence analysis for development and analysis of information, data, reports and complaints (informasi, data, laporan, dan pengaduan/IDLP in Indonesian), intelligence analysis for potential exploration, security, mobilisation, strategic intelligence analysis and other intelligence activities for tax purposes. (rig)