TIMES SUMSEL, PADANG – The Surat Permintaan Penjelasan atas Data dan/atau Keterangan (SP2DK), or the Request for Clarification on Data and/or Information, has become one of the primary tools used by the Directorate General of Taxes (DGT) to enhance taxpayer compliance. SP2DK allows the DGT to request clarification from taxpayers on data it possesses, whether from internal sources or external entities. 

In this context, SP2DK plays a crucial role in safeguarding the state’s rights to optimal tax revenue. However, on the other hand, the issuance of SP2DK often becomes a burden for taxpayers, especially for those who do not fully understand the complexities of the tax system.

As a country that relies heavily on taxes as a primary source of income, Indonesia has a significant interest in ensuring that every citizen and business entity fulfills their tax obligations. SP2DK is designed as a mechanism to verify the data reported by taxpayers and to follow up on any discrepancies or suspicious information. The aim is to prevent tax evasion and ensure that every rupiah of tax that should go into the state’s coffers is not overlooked.

In this perspective, SP2DK is a manifestation of the state’s right to examine and assess the tax obligations of each individual or entity. The DGT is authorized to request further clarification if there are discrepancies in the data or if any unreported transactions are discovered. This is essential to maintaining fairness in the tax system, ensuring that every taxpayer pays according to their obligations and that no one benefits from non-compliance.

However, on the other hand, SP2DK often becomes a significant administrative burden for taxpayers. In many cases, taxpayers who receive an SP2DK feel anxious and confused, especially if they do not understand the reasons behind the request. The process of preparing a response to SP2DK can be time-consuming and requires documents that may be difficult to access, particularly if the requested data relates to transactions that took place long ago.

Moreover, the issuance of SP2DK can be perceived as an indication of a problem or the potential for a more in-depth audit, adding psychological stress to taxpayers. This is particularly felt by small and medium-sized enterprises (SMEs) that may not have the resources or sufficient understanding of taxation to effectively respond to SP2DK. This is where complaints often arise that SP2DK feels more like a burden than a tool for improving tax compliance.

In addressing these challenges, there is an urgent need to create a balance between the state’s rights and the taxpayer's burden. On one hand, the state indeed has the right and duty to ensure that every taxpayer pays taxes according to the applicable regulations. However, on the other hand, this oversight process must be conducted in a way that does not unduly burden taxpayers, especially those who want to comply but are hindered by the complexities of the tax system.

One way to achieve this balance is by increasing socialization and education regarding SP2DK, both for tax officials and taxpayers. The DGT needs to ensure that the issuance of SP2DK is done selectively and based on accurate data, as well as providing clear and easy-to-understand guidance to taxpayers in responding to SP2DK. A more persuasive and educational approach, compared to a seemingly repressive approach, will help reduce taxpayers’ fear and confusion.

In addition, the government should also consider supportive policies for taxpayers, such as simplifying procedures and providing technical assistance to those who struggle to respond to SP2DK. By doing so, the administrative burden on taxpayers can be reduced without compromising the effectiveness of the oversight conducted by the DGT.

SP2DK is an essential tool in safeguarding the state’s rights to fair and optimal tax revenue. However, without efforts to reduce the administrative and psychological burdens on taxpayers, this tool could become counterproductive. 

Creating a balance between the state’s rights and the taxpayer's burden through a more inclusive and supportive approach is key to sustainably enhancing tax compliance. In this way, the state’s goal of securing tax revenue can be achieved without sacrificing taxpayer trust and comfort.

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*) Oleh : Silmi, S.E., M.Ak., Dosen PNS Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Andalas.

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