DJP SP2DK Value Reaches Rp100.96 Trillion in 2024 Up 376 Percent

The Directorate General of Taxes (DJP) recorded that the value of the request for explanation on data and/or information letters (SP2DK) issued in 2024 reached Rp100.96 trillion. This represents a 376.67% increase from Rp21.18 trillion in 2023. The DJP annual report was released on 5 December 2025.

SP2DK is a letter issued by a tax service office (KPP) to request explanations from taxpayers when material non‑compliance is indicated. In the same year, the value of the report on the request for explanation (LHP2DK) reached Rp37.27 trillion, up 52.49% from Rp24.44 trillion in 2023. The rise reflects intensified material compliance examinations.

When a taxpayer fails to provide satisfactory explanations, LHP2DK may recommend a full audit; if the taxpayer agrees to correct the tax return, the report recommends supervision with a maximum correction period of 30 days. The KPP may extend this period based on compliance risk, good faith, and the taxpayer’s financial condition. These figures are relevant for taxpayers and advisors monitoring audit risk.