The Directorate General of Taxes (DJP) is stepping up its tax compliance monitoring efforts. From January to September 2026, DJP issued a total of 454,377 Letters of Request for Explanation of Data and/or Information (SP2DK).
According to Director General of Taxes Bimo Wijayanto, the letters were delivered electronically, either through taxpayers’ email addresses or their Coretax accounts.
More Than 384,000 SP2DKs Sent via Email
Of the 454,377 SP2DKs issued as of September 30, 2026:
- 384,396 SP2DKs were sent via taxpayers’ email addresses.
- 69,981 SP2DKs were issued through taxpayers’ Coretax accounts.
The majority were still delivered via email because the data or transactions underlying the SP2DKs came from periods before Coretax was implemented in 2025.
Does Receiving an SP2DK Mean You Have Violated Tax Rules?
Not necessarily.
Receiving an SP2DK does not automatically mean that a taxpayer is considered to have committed a tax violation.
An SP2DK is a request from DJP for the taxpayer to provide an explanation or clarification regarding data and/or information held by DJP.
Therefore, taxpayers who receive an SP2DK should not immediately panic. The first step is to carefully review the letter, understand the data being questioned, and prepare the necessary explanation and supporting documents.
What Should You Do If You Receive an SP2DK?
If an SP2DK arrives in your email or Coretax account, consider taking the following steps:
1. Read the SP2DK carefully
Understand which data or transactions are being questioned by DJP.
2. Review the requested information
Check whether the information stated in the SP2DK is consistent with your records and supporting documents.
3. Prepare your explanation
Provide a clear clarification based on the actual circumstances and transactions.
4. Prepare supporting documents
Gather relevant documents that can support the explanation you provide to DJP.
Taxpayer compliance monitoring, including the SP2DK mechanism, is currently regulated under Minister of Finance Regulation (PMK) No. 111 of 2025.
Don’t Ignore an SP2DK
With more than 454,000 SP2DKs issued, DJP’s tax compliance monitoring is becoming increasingly active.
So, if you receive an SP2DK, do not ignore it—and do not immediately assume that it is a tax penalty notice. Carefully review the request, verify the relevant data, and prepare an appropriate clarification along with the necessary supporting documents. If you need assistance in understanding an SP2DK or preparing an appropriate response, consider consulting a tax professional who understands the applicable tax regulations.