SP2DK (Data and Information Explanation Request Letter)
SP2DK stands for Surat Permintaan Penjelasan atas Data dan/atau Keterangan, a formal letter issued by Indonesia's Directorate General of Taxes (DGT) asking a taxpayer to clarify specific data or information the DGT holds. It is not a direct sanction. It is a compliance-building tool within the self-assessment system. Since PMK 111/2025 took effect on 1 January 2026, an SP2DK may be issued to both registered and unregistered taxpayers. The recipient has up to 14 days to respond, with two options: fulfill the relevant tax obligation, or submit a written explanation. Under Article 6(1) of PMK 111/2025, taxpayers may extend the response window by up to seven days by submitting a written notice to the issuing tax office (KPP).
This article is for education, not tax advice.
Example
A doctor receives an SP2DK after the DGT detects bank transaction values exceeding the income reported in her annual return (SPT). Within 14 days, she responds with documentation showing the gap comes from a family loan rather than undeclared practice fees, and the clarification closes without escalation to an audit.
Source: PMK 111/2025, Articles 6 and 15
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