Sentre Tax Solutions

Our SP2DK Assistance Covers:

• Document Review & Risk Assessment

  We analyze the SP2DK letter, your financial records, and reported data to understand the context and identify potential issues.

• Strategic Response Drafting

  We prepare a well-documented, professional response to the tax office, including supporting evidence and explanations.

• Negotiation & Communication Support

  If needed, we can help mediate or assist in clarifying your position with the tax officer assigned to your case.

• Preventive Tax Planning Advice

  After the SP2DK is resolved, we help you strengthen your tax compliance to avoid future issues.

What is SP2DK?

SP2DK is a formal request from the Directorate General of Taxes (DJP) asking for clarification on discrepancies, unreported income, or unusual data found during internal reviews or third-party reports. It's not yet an audit but how you respond could determine whether one is initiated.

Required Data and Documents for SP2DK Assistance

• SP2DK Letter

  A clear copy of the SP2DK letter received from the Tax Office (original and any attachments).

• Tax Filing History

  Annual SPT Tahunan (at least last 2–3 years)

  Monthly SPT Masa for PPh and PPN (relevant months)

  Proof of tax payments (Bukti Potong, SSP, etc.)

• Financial Records

  Bank statements (personal and/or business)

  General ledger, trial balance, and financial reports

  Sales and purchase records (invoice, e-faktur, etc.)

• Supporting Evidence

  Contracts or agreements relevant to transactions

  Proof of income or asset ownership (e.g. property certificates, investment records)

  Documentation of third-party payments or receipts (if mentioned in SP2DK)

• Internal Explanation or Notes

  Client’s internal notes or explanation about the transactions or data mentioned in the SP2DK

  Any prior communication with the DJP related to this matter

Who Should Use This Service?

• High-Income Individuals or Investors

  You may be flagged if your reported income doesn’t match luxury purchases, property transactions, or investment activities.

• SMEs with Complex Transactions

  Small businesses with irregular cash flow, poor documentation, or sudden sales changes often face SP2DK due to mismatched reporting.

• Companies with Data Discrepancies

  If your VAT reports, supplier data, or customs records don’t align with filings, the DJP may request clarification through SP2DK.

• First-Time SP2DK Recipients

  New to SP2DK? Mistakes in your response can lead to audits or penalties. Expert help ensures a professional and accurate reply.

Receiving a Surat Permintaan Penjelasan atas Data dan/atau Keterangan (SP2DK) from the Indonesian Tax Authority can be stressful and confusing. Our SP2DK Assistance Service is designed to help individuals and businesses respond accurately, confidently, and compliantly.

Frequently asked questions

Is SP2DK the same as a tax audit?

No. SP2DK is not a tax audit, but it can lead to one if your explanation is unclear, incomplete, or raises further questions.

Why did I receive an SP2DK?

Common reasons include:

• Mismatch between your reported income and third-party data

• Large financial transactions or property purchases

• Differences in VAT or withholding tax records

What happens if I ignore the SP2DK?

Ignoring it can trigger a formal tax audit or penalties. Responding properly is key to resolving the issue early

How long does the process take?

It depends on the complexity, but we aim to prepare your response within 3–7 business days after receiving your complete documents.

Can I handle SP2DK by myself?

You can, but it's risky if you’re unfamiliar with tax law. A poor response may trigger deeper scrutiny. Professional help ensures compliance and accuracy.

Will you represent me in front of the tax office?

Yes, if needed. With a Surat Kuasa Khusus, we can represent or assist you in meetings and correspondence with the DJP.