Indonesia’s Directorate General of Taxes (DGT) continues to strengthen its supervision of unregistered taxpayers through Director General of Taxes Circular Letter No. SE-8/PJ/2026. One of the key measures introduced is the issuance of a Request for Explanation of Data and/or Information Letter (SP2DK) as part of the tax extensification process.
What Is Tax Extensification?
Tax extensification is a supervisory activity conducted by the DGT to ensure that individuals and business entities meeting the subjective and objective tax requirements fulfill their tax obligations in accordance with Indonesian tax regulations.
This process covers various aspects, including Taxpayer Identification Number (NPWP) registration, National Identity Number (NIK) activation as an NPWP, Business Location Identification Number (NITKU), Taxable Entrepreneur (PKP) status, Land and Building Tax (PBB) object registration, and other applicable tax obligations.
Steps Before an SP2DK Is Issued
Before issuing an SP2DK, the DGT conducts a comprehensive review of the prospective taxpayer. The supervisory team evaluates the taxpayer’s profile, risk level, and supporting financial data, including income, expenses, assets, liabilities, and equity.
The supervision process begins with the preparation of the Extensification Priority List (Daftar Prioritas Ekstensifikasi/DPE). This list is proposed by the Compliance Committee at the local Tax Office (KPP) and Regional Tax Office, then approved by the Compliance Committee at the DGT Headquarters. Once approved, the DPE is forwarded to the relevant Primary Tax Office (KPP Pratama), which forms the supervisory team responsible for the follow-up process.
Information That Must Be Included in an SP2DK
An SP2DK issued to an unregistered taxpayer must contain the following information:
- Taxpayer’s name.
- Taxpayer identification number.
- Alternate Unique Number.
- Taxpayer’s address.
- Information regarding tax compliance obligations.
- Name and contact number of the assigned Account Representative and/or DGT officer.
- Deadline for submitting a response.
- Data and/or information forming the basis for determining the taxpayer’s objective tax obligations.
How Is an SP2DK Delivered?
The DGT may deliver an SP2DK through several channels, including:
- The taxpayer’s online tax account.
- Postal services.
- Courier or delivery services.
- Direct delivery to the taxpayer, their authorized representative, proxy, employee, or family member.
After receiving the SP2DK, the taxpayer has 14 days to provide a response. If additional time is required, the response deadline may be extended for a maximum of 7 additional days, provided the taxpayer submits a written request to the Tax Office (KPP) that issued the SP2DK.
Conclusion
Through Circular Letter No. SE-8/PJ/2026, the Directorate General of Taxes has established a more structured approach to supervising unregistered taxpayers. The process begins with data analysis and risk assessment, followed by the preparation of the Extensification Priority List, and ultimately the issuance of an SP2DK when necessary.
For individuals and businesses that have met the requirements to become taxpayers, understanding this procedure is essential to ensure a timely and appropriate response if they receive an SP2DK from the DGT.