Year‑End Spike in SP2DK Targets Compliant Taxpayers

Director General of Taxation Bimo Wijayanto said the Surat Pemberitahuan 2 Dinas Kewajiban (SP2DK) is a humane mechanism that gives taxpayers a chance to clarify tax data. He stressed that the letter is not a threat but a request for clarification. In late 2025 the Directorate General of Taxes recorded a sharp increase in SP2DK issuance, perceived to focus on compliant taxpayers.

Corporate income tax (PPh badan) receipts up to October 2025 reached 237.59 trillion rupiah, accounting for 16.3 % of national tax revenue, with a gross growth of 5.3 % but net receipts falling after restitutions. The tax authority has pressured the palm‑oil and coal sectors over under‑invoicing and fictitious invoices, urging voluntary corrections.

The government’s 2025 tax target is 2,076.9 trillion rupiah; actual collection by October was 1,459 trillion, leaving a gap of 617.9 trillion rupiah. To accelerate payments, the Directorate is developing QRIS (Quick Response Code Indonesian Standard) channels integrated with the Coretax system. Oversight will be conducted professionally and proportionally to enhance industry transparency.