No Findings: SP2DK Followed Up with SP3 P2DK
JAKARTA, DDTCNews — The activity of requesting an explanation of data and/or details (penjelasan atas data dan/atau keterangan/P2DK in Indonesian) may be followed up with the issuance of a notice of the progress of the implementation of requests for the clarification of data and/or details (surat pemberitahuan perkembangan pelaksanaan/SP3 in Indonesian) P2DK.
An SP3 P2DK is proposed for issuance where the P2DK activity concludes that no non-compliance mode has been identified, the taxpayer has submitted a response according to the examination results or the taxpayer has amended their tax return according to the examination results.
"The follow-up in the form of tP2DK activities being declared completed because the Taxpayer has filed or amended the SPT according to the BAP2DK; or P2DK activities being declared complete because no indications of Taxpayers’ non-compliance are found, tshall be followed up on by the issuance of the SP3 P2DK," reads the Director General of Taxes Circular Letter Number SE-8/PJ/2026, cited on Tuesday (4/8/2026).
Pursuant to the Minister of Finance Regulation (MoF Reg.) 111/2025, the SP3 P2DK must be delivered to the taxpayer. The SP3 P2DK may be delivered via the taxpayer account or via the taxpayer's e-mail address registered in the DGT system.
In addition, the SP3 P2DK may also be delivered by post, forwarding services, courier services or in person to the taxpayer, their representative, attorney, employee or family member.
The SP3 P2DK is prepared using the letter format available in Appendix C of MoF Reg. 111/2025.
The SP3 P2DK shall state that the P2DK activities have been completed or that the taxpayer has implemented the filing/amendment of their tax return according to the results of the P2DK activities.
On another note, SE-8/PJ/2026 has been ssued to provide guidance on the implementation of supervision pursuant to MoF Reg. 111/2025, to improve the efficiency and effectiveness of supervision over registered and unregistered taxpayers and to strengthen the tax database.
SE-8/PJ/2026 was enacted by Director General of Taxes, Bimo Wijayanto, on 15 July 2026. (dik)
