SP2DK Format Now Uniform, but Data Requested May Differ
JAKARTA, DDTCNews - The Directorate General of Taxes (DGT) has confirmed that the format of the letter of inquiry (surat permintaan penjelasan atas data dan/atau keterangan/SP2DK in Indonesian) issued to taxpayers is now uniform. This topic is among the reviews covered by national media today, Friday (25/9/2026).
Nevertheless, the data and/or information requested in an SP2DK may differ for each taxpayer in accordance with the DGT's findings and analysis.
"In general, the sample format of the SP2DK serves as a formatting guide, with certain adjustments that may be made to suit the needs of each working unit," said Inge Diana Rismawanti, Director of Tax Dissemination, Services and Public Relations at the DGT.
With the guidance set out in the Appendix to MoF Reg. 111/2025, the SP2DK received by taxpayers has a uniform letter framework or format. However, the content of the SP2DK may differ from one taxpayer to another.
Such differences depend on the findings of the tax authorities, meaning that the data or information requested from each taxpayer may also vary.
"What distinguishes each taxpayer is the type of data and/or details relating to that taxpayer, including the indications obtained from the DGT's processing or analysis of data and/or details in its possession," Inge explained.
For information, the SP2DK is a letter issued by the head of a tax office (kantor pelayanan pajak/KPP in Indonesian) to request an explanation of data and/or details from a taxpayer in connection with suspected non-fulfilment of tax obligations pursuant to the applicable provisions.
In other words, an SP2DK is issued where there are indications that a taxpayer has failed to comply with their tax obligations.
Under MoF Reg. 111/2025, the government has prescribed the SP2DK format for the purposes of supervising both registered and unregistered taxpayers.
In general, Inge explained that the provisions of MoF REg. 111/2025 aim to provide fairness and legal certainty in the implementation of taxpayer compliance supervision.
In addition to this news, there is a review of the process of consolidating the tax court under the Supreme Court. There is also a discussion on the proposed value added tax (VAT) incentive for outsourcing services in the textile industry.
Below is a full review of the tax articles.
SP2DK Format Available for Unregistered Taxpayers
MoF Reg. 111/2025 also prescribes a dedicated SP2DK format for taxpayers that have not yet registered, in support of broadening the tax base. Director General of Taxes, Bimo Wijayanto, has previously explained that, with the DGT's database becoming increasingly robust, the issuance of SP2DKs is no longer focused solely on registered taxpayers.
SP2DKs will also be issued to unregistered taxpayers to confirm data held by the DGT. "That data certainly does not refer only to registered taxpayers, but also to those that have not yet been included in the DGT's system, that is broadening the tax base," said Bimo earlier this year.
Where data managed by the DGT indicates that an individual or entity has satisfied the subjective and objective requirements but does not yet hold a Tax Identification Number (TIN), the DGT will issue an SP2DK to that taxpayer. (DDTCNews)
Verification of Appeals via e-Tax Court Takes Only 4 Days
The Secretariat of the Tax Court is encouraging taxpayers and attorneys to file appeals and objections through the e-tax court, rather than manually by post.
At a public consultation forum (forum konsultasi publik/FKP in Indonesian) organised by the Tax Court Secretariat, Rizki Nurul Utami, Head of the Tax Dispute Administration Subdivision of the Tax Court Secretariat, stated that one of the benefits offered by the e-tax court is the expedited verification of case files.
"The manual verification process of lawsuit or appeal files takes approximately 7 days, whereas online it takes only 4 days. So within those 4 days, we can carry out verification and notify parties of any required corrections," she said. (DDTCNews)
Unification of Tax Court Expected to Establish Legal Consistency
The consolidation of the Tax Court under a single authority is expected to create uniformity in the application of law within Indonesia's tax adjudication system.
DDTC Co-founder Danny Septriadi said that legal uniformity is something taxpayers have long awaited amid the ongoing consolidation process at the Tax Court.
"We hope that inconsistency in decisions relating to the same subject matter of the dispute will no longer occur," said Danny at a public consultation on the draft presidential regulation on the Transfer of Organisational, Administrative and Financial Guidance of the Tax Court from the Ministry of Finance (MoF) to the Supreme Court. (DDTCNews)
Govt to Review VAT Incentives on Outsourcing for Textile Industry
Coordinating Minister for Economic Affairs, Airlangga Hartarto, has stated that the government plans to provide value added tax (VAT) facilities for the use of outsourcing services by the textile and textile products (tekstil dan produk tekstil/TTP in Indonesian) industry.
Airlangga explained that the domestic TTP industry has a production cycle that is often uneven throughout the year. This is because the volume of textile or garment production depends on the number of orders received.
"So that [the plan] is an incentive related to outsourcing. Because, for example, in the textile industry they have uneven production cycles," he remarked. (DDTCNews, Bisnis Indonesia, Antara)
Covering Taxes, Asset Seizure Draft Law Targeted by 15 December
The House of Representatives (Dewan Perwakilan Rakyat/DPR in Indonesian) has confirmed that deliberations on the Asset Seizure Draft Law will be completed no later than 15 December 2026. Deputy Speaker of the House, Saan Mustopa, said that Commission III of the House is currently conducting deliberations on the Asset Seizure Draft Law, involving various parties to strengthen the substance of the Draft Law.
"The Asset Seizure Draft Law is still ongoing in Commission III of the House. So the process continues, the deliberations continue, inviting many relevant parties," said Saan.
Saan noted that the House has involved criminal law experts and former leaders of the Corruption Eradication Commission (Komisi Pemberantasan Korupsi/KPK in Indonesian) to enrich perspectives and refine the substance of the Draft Law prior to the enactment stage. (dik)