Main Article Content
Abstract
Purpose: This study aims to explain that SP2DK is an important part of tax administration supervision efforts that provides taxpayers with the opportunity to explain and make corrections if necessary.
Research Design and Methodology: The author began the identification process related to SP2DK by selecting relevant tax journals and books on cases and fields of knowledge that included several articles and research in Indonesia.
Findings and Discussion: Main Objectives of SP2DK: (1) Early Supervision Tool: SP2DK functions as the earliest supervisory effort which is preventive and persuasive in nature. (2) Encouraging Voluntary Compliance: Encouraging Taxpayers to conduct a re-evaluation (self-review) of the Tax Return (SPT) that has been submitted and, if necessary, make corrections to the SPT and pay off the remaining tax payments owed. (3) Testing Material Compliance: This clarification aims to test the material accuracy of SPT reporting, for example through data equalization between the Taxpayer's financial report and third-party data held by the tax authorities.
Implications: This study emphasizes the need for SP2DK is an important part of tax administration supervision efforts that provides opportunities for Taxpayers.
Keywords
Article Details
This work is licensed under a Creative Commons Attribution 4.0 International License.
References
- Desy Srinuryani Setiawan; Candradewini Candradewini; Imanudin Kudus. (2024). Efektivitas Pengawasan Wajib Pajak Orang Pribadi Di Kantor Pelayanan Pajak Pratama Sumedang. JANE (Jurnal Administrasi Negara). 16 (1), 59 - 68
- Fanuel Felix Christian & Irwan Aribowo. (2021). Pengawasan Kepatuhan Perpajakan Wajib Pajak Strategis Di Kpp Pratama Sukoharjo. Jurnal Pajak Indonesa. 5 (2), 102-107. www.jurnal.pknstan.ac.id/index.php/JPI
- Foruq. M. (2018). Hukum pajak di Indonesia (suatu pengantar ilmu hukum terapan di bidang perpajakan). Jakarta: Kencana.
- Hannah Snyder. (2019). Literature Review As A Research Methodology: An Overview And Guidelines. Journal of Business Research. 104, 333-339. https://doi.org/10.1016/j.jbusres.2019.07.039.
- Prasetyo, A., Andayani, E.,& Sofyan, M. (2020). Pembinaan Pelatihan Pembukuan Laporan Keuangan Terhadap Wajib Pajak UMKM Di Jakarta. Jurnal Ekonomi, Manajemen, Bisnis, Dan Sosial (EMBISS), 1(1), 34- 39.
- SE-05/PJ/2022 (pedoman pengawasan dan tata cara SP2DK termasuk jangka waktu tanggapan dan kategori SP2DK);
- Suandy, E. (2002). HUKUM PAJAK (Ed. 2). Salemba Empat: Salemba empat.
- UU KUP (pasal-pasal yang mengatur kewajiban pembetulan, pemeriksaan, jangka waktu penagihan);
- Yunisha Kurnia Akbar, Hafifah Nasution, Dwi Kismayanti Respati. (2025). Analisis Efektivitas Penerbitan Sp2dk Dalam Meningkatkan Penerimaan Pajak Di Kpp Pratama Depok Cimanggis. Jurnal Akuntansi, Perpajakan dan Auditing, 6, (2) 312-321.
References
Desy Srinuryani Setiawan; Candradewini Candradewini; Imanudin Kudus. (2024). Efektivitas Pengawasan Wajib Pajak Orang Pribadi Di Kantor Pelayanan Pajak Pratama Sumedang. JANE (Jurnal Administrasi Negara). 16 (1), 59 - 68
Fanuel Felix Christian & Irwan Aribowo. (2021). Pengawasan Kepatuhan Perpajakan Wajib Pajak Strategis Di Kpp Pratama Sukoharjo. Jurnal Pajak Indonesa. 5 (2), 102-107. www.jurnal.pknstan.ac.id/index.php/JPI
Foruq. M. (2018). Hukum pajak di Indonesia (suatu pengantar ilmu hukum terapan di bidang perpajakan). Jakarta: Kencana.
Hannah Snyder. (2019). Literature Review As A Research Methodology: An Overview And Guidelines. Journal of Business Research. 104, 333-339. https://doi.org/10.1016/j.jbusres.2019.07.039.
Prasetyo, A., Andayani, E.,& Sofyan, M. (2020). Pembinaan Pelatihan Pembukuan Laporan Keuangan Terhadap Wajib Pajak UMKM Di Jakarta. Jurnal Ekonomi, Manajemen, Bisnis, Dan Sosial (EMBISS), 1(1), 34- 39.
SE-05/PJ/2022 (pedoman pengawasan dan tata cara SP2DK termasuk jangka waktu tanggapan dan kategori SP2DK);
Suandy, E. (2002). HUKUM PAJAK (Ed. 2). Salemba Empat: Salemba empat.
UU KUP (pasal-pasal yang mengatur kewajiban pembetulan, pemeriksaan, jangka waktu penagihan);
Yunisha Kurnia Akbar, Hafifah Nasution, Dwi Kismayanti Respati. (2025). Analisis Efektivitas Penerbitan Sp2dk Dalam Meningkatkan Penerimaan Pajak Di Kpp Pratama Depok Cimanggis. Jurnal Akuntansi, Perpajakan dan Auditing, 6, (2) 312-321.