Tips to Avoid SP2DK at the Beginning of 2026
SP2DK or often called “Love Letter” from the tax office is the most avoided thing by Taxpayers. SP2DK is issued when the DGT system finds anomalies or discrepancies between data you report in SPT and comparison data they have.
In the 2026 data integration era, SP2DK potential is increasing. How to minimize it?
1. Do Self Equalization (Reconciliation)
Before reporting Annual Tax Returns, do a “cross-check” of your own data:
- Corporate Income Tax vs VAT Equalization: Is the turnover in Corporate Income Tax SPT the same as the total delivery in VAT SPT for the year?
- Salary Cost vs PPh 21 Equalization: Do salary costs in profit loss reports match the Taxable Income Base (DPP - Dasar Pengenaan Pajak) in PPh 21 SPT?
Differences in numbers at these posts are automatic SP2DK triggers.
2. Report Assets According to Income
The basic formula for taxpayers is: Income - Consumption = Asset Addition
If you report small income (e.g., minimum wage), but in the same year buy a car cash for Rp500 million, the DGT system alarm will sound. Ensure your income profile is reasonable to support the asset additions you report.
3. Ensure Transaction Counterparties Are Valid
Now, if your transaction counterparties don’t report the VAT you paid, or issue fictitious invoices, you can also be dragged down (joint liability). Always check the validity of your vendors’ tax status.
4. Fill SPT Completely and Clearly
Don’t leave vital columns empty. Provide adequate explanations if there is non-taxable income (e.g., inheritance, insurance claims) so it’s not considered taxable income.
Already got SP2DK? Don’t panic, don’t ignore it. We help you compile systematic, data-based response letters. Contact Arunika Consulting immediately.