PER 18/2025 Takes Effect, Raising SP2DK and Tax Audit Risks

The Director General of Taxation issued Regulation No PER-18/PJ/2025, which took effect on 24 September 2025. The rule sets procedures for follow‑up actions based on concrete data received by the tax authority.

PER 18/2025 states that the use of concrete data raises the likelihood of issuing a Request for Explanation on Data and/or Information (SP2DK) and of initiating tax audits. Data integration across government agencies, associations and the Coretax system—linking 21 tax‑related business processes—enhances supervisory capability. Consequently, the margin for taxpayers to evade or reduce tax liabilities is narrowed.

Tax advisors recommend that companies conduct a tax diagnostic review (TDR) or adopt monthly tax compliance (MTC) services as preventive measures before any SP2DK or audit is issued. These actions enable early detection and correction of errors in financial statements and tax returns (SPT).