Steps to Handle SP2DK and Tax Audits for Taxpayers in Indonesia

Taxco Solution held a webinar on 6 November 2025 in Jakarta to clarify that a Surat Permintaan Penjelasan atas Data dan/atau Keterangan (SP2DK) is an initial request for clarification, not a tax audit. Associate Tax Nopi Rasyanti explained that the SP2DK is issued by the Tax Office (KPP) when a data discrepancy is suspected. The session also outlined the steps taxpayers should follow.

An SP2DK is typically issued because the information in a Tax Return (Surat Pemberitahuan, SPT) does not match the records of the Directorate General of Taxes (DJP) or because supporting documents such as invoices are doubtful. Taxpayers have 14 days to submit explanations and supporting documents, which can be sent by e‑mail, courier, or delivered directly to the officer. Failure to respond may lead the KPP to extend the deadline, conduct a field visit, or proceed to a preliminary audit, which can be full, focused, or specific with maximum periods of five, three, and one month respectively.

Providing a timely and accurate response and preparing documents such as financial statements, bank statements, and invoices can prevent the matter from escalating to a full audit. Completed audits result in a Tax Assessment Letter (Surat Ketetapan Pajak) that may indicate underpayment, additional payment, nil, or overpayment. Consistent compliance helps taxpayers reduce the risk of penalties and ensures transparent fulfillment of tax obligations.