Request for Explanation of Data and/or Information Notice (Surat Permintaan Penjelasan atas Data dan/atau Keterangan/SP2DK) is one of the letters issued by the Directorate General of Taxes (DGT) as part of its tax compliance monitoring activities. In Indonesia, SP2DK is often informally referred to as a “love letter.”
The term is used because some taxpayers feel concerned when they receive an SP2DK. They may not fully understand why the letter was issued and may assume that it indicates a tax error or violation.
However, receiving an SP2DK does not mean that a taxpayer has committed a violation. Citing an article published by the DGT, the following are key points taxpayers should know about SP2DK.
Why Does the DGT Issue an SP2DK?
Indonesia adopts a self-assessment tax system. Under this system, taxpayers are entrusted with calculating, accounting for, paying, and reporting their own tax obligations in accordance with applicable regulations.
The implementation of this system is subject to DGT oversight. One form of oversight involves reviewing the data and information available to the DGT.
These monitoring provisions are regulated under Minister of Finance Regulation No. 111 of 2025.
In conducting its review, the DGT does not rely solely on information reported in tax returns (Surat Pemberitahuan/SPT). It may also obtain and use data and information from government agencies, institutions, associations, and other parties in accordance with applicable laws and regulations.
Through this review, the DGT may identify discrepancies between the data it holds and the information reported by a taxpayer. If an explanation is required, the DGT may issue an SP2DK.
DGT Director of Tax Education, Services, and Public Relations Inge Diana Rismawanti said that approximately 250,000 SP2DKs were issued to taxpayers during the first half of 2026.
An SP2DK is neither a tax assessment letter nor an audit notice. Its issuance also does not mean that the DGT has concluded that a taxpayer has committed a violation.
An SP2DK is a means for the DGT to request clarification of specific data and/or information. Taxpayers may provide an explanation or amend their tax filings if a review finds that an error has occurred.
When Is an SP2DK Issued?
For example, Mr. A purchased a house in 2024 but did not report the property as an asset in his annual tax return.
At the same time, the DGT obtained information about the purchase from data sources available in accordance with applicable laws and regulations.
When the information was compared with Mr. A’s tax return, a discrepancy was identified. The DGT could then request an explanation through an SP2DK.
The issuance of an SP2DK in such circumstances does not automatically indicate that Mr. A has committed a violation. He may explain the actual circumstances and provide supporting documents if necessary.
If there was an error in the tax filing, Mr. A may also amend his tax return in accordance with applicable tax regulations.
Therefore, an SP2DK is a request for clarification of data or information that requires further explanation, rather than a conclusion that a taxpayer has committed a violation.
What Should Taxpayers Do After Receiving an SP2DK?
After receiving an SP2DK, taxpayers should review the contents of the letter and reconcile the information with their tax records and supporting documents.
There are two possible scenarios. First, there may be an error in the taxpayer’s compliance with their tax obligations.
If an outstanding obligation or reporting error is identified, the taxpayer may amend the relevant tax filing and fulfill the outstanding tax obligation in accordance with applicable regulations.
Second, the DGT’s data may require clarification, or the taxpayer may believe that their tax obligations have been properly fulfilled.
In this case, the taxpayer may submit a response to the DGT. The response may be accompanied by relevant supporting documents or evidence.
Under Minister of Finance Regulation No. 111 of 2025, taxpayers must respond to an SP2DK no later than 14 days from the date of issuance.
If additional time is required, taxpayers may submit a written request for an extension of up to seven days. The request must be submitted before the deadline for responding expires.
How to Submit a Response to an SP2DK
A response to an SP2DK may be submitted through Coretax, directly to the relevant Tax Office (Kantor Pelayanan Pajak/KPP), or by mail, courier, or other delivery services.
For taxpayers using Coretax, the response can be submitted through the Administrative Services menu by selecting AS.29-03 Letter of Response to SP2DK.
The taxpayer then uploads the response letter and supporting documents and submits them until an Electronic Receipt (Bukti Penerimaan Elektronik/BPE) is issued.
The DGT will review the response and determine the appropriate follow-up based on the results of its review.
An SP2DK Does Not Mean a Taxpayer Has Violated the Rules
An SP2DK is part of the DGT’s tax compliance monitoring process. It is issued when the DGT requires clarification of data and/or information in its possession.
Therefore, receiving an SP2DK does not mean that a taxpayer has been found to have made an error or committed a violation. Taxpayers have the opportunity to provide explanations, submit supporting evidence, or make corrections if an error is identified.
After receiving an SP2DK, taxpayers should understand the contents of the letter, review the requested information, prepare a response and supporting documents, and submit them within the prescribed deadline.
Understanding the purpose and process of an SP2DK can help taxpayers view it as part of the communication between the DGT and taxpayers to ensure that tax obligations are fulfilled in accordance with applicable regulations.
If you need assistance in understanding an SP2DK, preparing a response, or handling the subsequent process, the Ideatax team is ready to provide professional tax support at every stage.
Also Read:
Complete List of Tax Account Codes and Tax Payment Type Codes for e-Billing
DGT Regulation Number 11 of 2025
Breaking Down the Article 21 Withholding Tax Provisions
