Lawmakers Flag Spike in SP2DK Requests Before Year End
December 1, 2025 • Ben Asmadeus

Lawmakers highlighted a surge in SP2DK letters sent by the Directorate General of Taxes before the fiscal year closed. Member of Commission XI Harris Turino said the letters mainly target taxpayers who have already complied.
The increase in SP2DK is linked to higher tax refunds that compress net revenue. Gross tax receipts through October 2025 reached Rp1.799 trillion, net Rp1.459 trillion, with a Rp340 trillion gap driven by a 36.4 % rise in refunds.
Harris warned the same pattern could repeat in 2026 if the end‑year SP2DK push continues. The government will involve the Directorate General of Economic and Fiscal Strategy in refund management, and the tax directorate stresses SP2DK is a clarification request, not a threat.
Source: DDTCNews