p–ISSN: 2723 – 6609 e-ISSN: 2745-5254
Vol. 6, No. 1, January 2025 http://jist.publikasiindonesia.id/

Indonesian Journal of Social Technology, Vol. 6, No. 1, January 2025 90

Evaluation of Tax Compliance Supervision Policy through the issuance
of a Request for Explanation of Data and/or Information (SP2DK)

Rischo Genio Septianto1*, Prianto Budi Saptono2

Universitas Indonesia, Indonesia
Email: [email protected]

*Correspondence
ABSTRACT

Keywords: tax compliance,
SP2DK, policy evaluation.

This study aims to evaluate tax compliance supervision policies
through the issuance of a Request for Explanation of Data and/or
Information (SP2DK) with a case study approach. This research
uses the theory of policy evaluation developed by William N.
Dunn, which includes six dimensions of evaluation, namely
effectiveness, efficiency, adequacy, fairness, responsiveness, and
appropriateness. The case study used focuses on the issuance of
SP2DK to PT MD for the 2020 tax year. This study identifies the
challenges and successes that arise in the implementation of the
SP2DK policy, as well as its impact on improving tax compliance.
The results of this study are expected to provide more in-depth
insight into the implementation of tax compliance supervision
policies in Indonesia and provide recommendations for improving
these policies.

Introduction

Taxes are mandatory contributions to the state that are owed by laws and
regulations. In Indonesia, taxes are the main source of revenue. In the last three years, no
less than 75% of Indonesia's current state revenue has come from the tax sector. The role
of tax revenue has always sought to be improved because it is a more stable and dynamic
source of state revenue. The role of taxes for development costs in Indonesia has been
very dominant in exceeding the portion of revenue from the oil and gas sector
(Braithwaite, 2017). This condition reflects the expectation that future development is
determined by the awareness of taxpayers in fulfilling their tax obligations, one of which
is in the form of tax payments and the effectiveness and efficiency of tax collections
carried out.

One of the important tools to achieve the success of the implementation of tax
policies is tax administration. The key to the success of effective and efficient tax
administration is the existence of complete and accountable information (Corbin &
Strauss, 2014). Mansury added that tax revenue in the context of tax administration is
certainly one of the indicators of its achievement. A good tax administration system will
certainly have a positive impact on taxpayer compliance which ultimately leads to optimal
tax revenue (Newman et al., 2016). Taxpayer compliance is generally defined as a
situation when taxpayers carry out all their tax obligations by applicable provisions. There
are two types of compliance, namely formal compliance and material compliance
(Saifudin & Rahmawati, 2020).

Evaluation of Tax Compliance Supervision Policy through the issuance of a Request for
Explanation of Data and/or Information (SP2DK)

Indonesian Journal of Social Technology, Vol. 6, No. 1, January 2025 91

Formal compliance is associated with administrative fulfillment such as the
submission of a Notification Letter (SPT) (Holton, 2018). In this case, an easy way to
measure the level of formal compliance is by comparing the number of taxpayers who
must report tax returns with the number of tax returns received by the tax authorities in a
certain period. Meanwhile, material compliance is usually related to the correctness of
filling out the tax return, including the amount of tax that must be paid (Bandiyono &
Utami, 2021). It is also usually used to measure the size of the tax gap, the difference
between the amount of tax that should be received by the government and the amount of
tax paid by the taxpayer.

CRM analytics tools classify taxpayers based on their respective levels of
compliance risk (Saptono & Khozen, 2022). This analysis is based on each taxpayer's
track record of tax compliance. Stricter supervision can be applied to taxpayers with poor
compliance records, while looser supervision can be applied to consistently compliant
taxpayers. Thus, the implementation of CRM is expected to increase tax revenue and
provide fairer treatment for taxpayers.

In line with that, (Alamien et al., 2023) have previously examined the influence of
service quality and the effectiveness of supervision on taxpayer compliance with
competence as a moderating variable at the Polonia Primary Tax Service Office in Medan.
The results of the study show that the quality of service and the effectiveness of
supervision have a positive influence on taxpayer compliance. In addition, this influence
is also significant in increasing taxpayer compliance (Charmaz & Thornberg, 2021).

Another study conducted by (Hutauruk et al., 2019) on 179 medium-sized
companies in East Kalimantan Province shows that tax supervision has a positive and
significant influence on tax payments. In this case, tax supervision can strengthen the self-
assessment system and tax revenue.

Method

This research uses a qualitative approach with the aim of not extending to other
discussions outside the scope of analysis, then at the end of this research, a conclusion
will be made that is expected to provide an answer to each question on the subject matter
accompanied by suggestions or recommendations on the results of the research. This
research is directed to explore and understand phenomena that have not been fully known
or explained. The researcher draws conclusions based on the findings that emerge from
the data that has been collected.

The data collection methods for this research are literature studies and case studies.
Literature study is a research method by deepens the discussion of cases by studying
related theories and connecting them. The Hai aims to make the research results more
complete and comprehensive and have relevant theories or legal bases that support this
research. The case study method is carried out through in-depth observation and data
tracing on cases based on available data sources and information.

Rischo Genio Septianto, Prianto Budi Saptono

Indonesian Journal of Social Technology, Vol. 6, No. 1, January 2025 92

Results and Discussion
The Request for Explanation of Data and/or Information (SP2DK) is a supervisory

step carried out by the Directorate General of Taxes through the Head of the Tax Service
Office (KPP) to ensure taxpayers' tax compliance (Afe et al., 2022). This process begins
with the issuance of SP2DK which is carried out using the Supervisory Information
System. After issuance, SP2DK must be submitted to the taxpayer within a maximum of
three working days. This delivery can be done through various methods, including
facsimile, courier services, in-person visits, or electronically through the DGT Online
account.

Taxpayers who receive SP2DK are given up to 14 calendar days to provide an
explanation. This explanation can be delivered face-to-face, through audiovisual media,
or in writing. If the Taxpayer takes longer, the Head of the KPP has the authority to accept
the explanation submitted after the deadline by considering compliance risks, good faith,
and other conditions.

PT MD is a company engaged in trading and registered with the PMA Tax Service
Office (KPP). Every year, PT MD is often inspected by the tax authorities for submitting
an Annual Income Tax Return (SPT) for Corporate Income Tax (PPh) that shows
overpayment status. However, in 2020, the results of the calculation of PT MD's
Corporate Income Tax showed an underpayment status. Until 2024, the company has not
undergone a tax audit.
Effectiveness

The effectiveness dimension in the context of the SP2DK policy aims to assess the
extent to which this policy has succeeded in achieving its objectives, namely increasing
the supervision of taxpayer compliance and optimizing tax revenue. The issuance of
SP2DK for PT MD in 2020 serves as an in-depth supervision mechanism for the
company's tax reporting data. AR is in charge of identifying indications of non-
compliance, such as inconsistencies in transaction data, tax calculations, and non-
compliant tax reporting. This step shows that the SP2DK policy is effective as a tool to
map the risk of non-compliance of taxpayers. This is to the theory of policy effectiveness,
where the main indicator is the achievement of supervisory objectives through accurate
identification of potential violations.

One of the main objectives of tax administration is to encourage taxpayer
compliance, which is reflected in the four obligations of taxpayers mentioned by Alink
and Kommer (2011), namely registration, document return, tax calculation, and accurate
tax reporting. The issuance of SP2DK to PT MD illustrates one of the ways tax authorities
encourage this compliance. When PT MD responds by providing documents and
correcting tax returns, it shows that the SP2DK policy supports tax compliance through
the identification of non-compliance, by the principles of effective tax administration.
Efficiency

The efficiency dimension in the context of the SP2DK policy focuses on the extent
to which this policy can achieve the goal of monitoring taxpayer compliance by using
resources and in the most efficient time possible. This efficiency measures not only how

Evaluation of Tax Compliance Supervision Policy through the issuance of a Request for
Explanation of Data and/or Information (SP2DK)

Indonesian Journal of Social Technology, Vol. 6, No. 1, January 2025 93

quickly the supervision process can be completed, but also how optimally resources, both
human and material, are used in the process.

One of the efficiency indicators in the SP2DK policy is the minimal use of resources
in the process of monitoring and resolving non-compliance issues. Based on the annual
report of the Directorate General of Taxes (DGT), the number of tax auditors available is
less than AR which has similar tasks in supervising tax compliance. This shows that there
are challenges in terms of human resource capacity to handle a large number of taxpayers,
including PT MD.
Justice

The justice dimension in the SP2DK policy focuses on the extent to which this
policy provides fair treatment for all taxpayers, both in providing opportunities to correct
tax returns and in enforcing administrative sanctions.

The SP2DK policy provides an opportunity for taxpayers to detect early if there is
an error in the process of fulfilling tax obligations and correct it if there is an error in tax
reporting through tax return correction. This is an important step to ensure fairness, as
taxpayers are given time and opportunity to improve their tax obligations. This provides
space for taxpayers to correct administrative errors that may occur without bad intentions.
Correction of tax returns due to self-awareness and good faith of taxpayers is subject to
lighter administrative sanctions than errors found based on the results of tax audits.

For example, PT MD that receives SP2DK corrects the tax return after there is a
discrepancy in the tax calculation. With this policy, taxpayers are not immediately subject
to large sanctions. However, if the taxpayer does not respond well to the SP2DK or
ignores the opportunity to improve his tax reporting, then heavier administrative sanctions
may be imposed. This shows that fairness in the SP2DK policy also depends on
proportional law enforcement, where taxpayers who have lower tax awareness or do not
make improvements will be subject to greater sanctions, while those who make
corrections due to their awareness will be subject to lighter sanctions.
Responsiveness

The responsiveness dimension aims to assess the extent to which the SP2DK policy
is able to respond to public needs and expectations, as well as how quickly the tax
authority can respond to conditions or situations that arise related to the policy. In this
case, the main indicator is the public's response and/or attitude towards the policy,
especially the attitude of taxpayers towards the issuance of SP2DK.
Accuracy

The accuracy dimension in the SP2DK policy aims to assess whether this policy
achieves the right target, namely taxpayers who need clarification regarding their tax
reporting. In this context, the accuracy of the target measures whether the issuance of
SP2DK is applied to taxpayers who do have indications of non-compliance.

This dimension focuses on how appropriate the tax authorities are in selecting
taxpayers who receive SP2DK, with the aim of ensuring that this policy is effective in
monitoring and identifying taxpayers who have potential non-compliance. In the case of
PT MD, the SP2DK is issued after an analysis of data showing potential non-compliance

Rischo Genio Septianto, Prianto Budi Saptono

Indonesian Journal of Social Technology, Vol. 6, No. 1, January 2025 94

in terms of income tax and VAT, so the issuance of SP2DK to PT MD is the right step to
verify and correct incorrect tax reports.

The accuracy of the target in the issuance of SP2DK also depends on the quality of
the data used by the tax authorities. A proper verification process must be carried out to
ensure that SP2DK is only issued to taxpayers who have administrative or tax calculation
problems that must be clarified immediately. Accuracy in the selection of taxpayers who
receive SP2DK will increase the effectiveness of this policy, reduce administrative
burden, and prevent the issuance of unnecessary letters.

The risk management system used by the tax authorities greatly determines the
accuracy of the targets in the SP2DK policy. By utilizing integrated data and analyzing
non-compliance patterns, tax authorities can target the most at-risk taxpayers, as well as
reduce the likelihood of SP2DK issuance to taxpayers who have a good track record of
compliance (Alink and Kommer, 2011). It is also related to the principle in effective tax
administration, where risk management and early detection of violations are the main
focus in focusing surveillance efforts on taxpayers who need attention.

The accuracy of the target also includes the extent to which taxpayers who receive
SP2DK can actively participate in the problem-solving process. In the case of PT MD,
their activeness in responding to the SP2DK and submitting supporting documents shows
that the issuance of the SP2DK is right on target.

Conclusion

Based on the five dimensions of the SP2DK policy evaluation, namely
effectiveness, efficiency, adequacy, fairness, and responsiveness, it can be concluded that
this policy has had a positive impact on tax compliance supervision and optimization of
state revenue. The SP2DK policy has proven effective in identifying tax non-compliance
and encouraging taxpayers, such as PT MD, to make corrections to their tax returns
through in-depth supervision and accurate verification. In terms of efficiency, this policy
allows for optimal use of tax resources by focusing supervision on high-risk areas without
requiring extensive inspections, as reflected in PT MD's quick response to SP2DK. In the
adequacy dimension, SP2DK supports accurate information management through data
verification, assisting taxpayers in ensuring compliance with tax regulations. This policy
also reflects fairness by providing opportunities for taxpayers to improve their tax
reporting before being subject to severe sanctions, providing equal treatment and
proportionate sanctions. In addition, policy responsiveness can be seen from the ability
of tax authorities to guide taxpayers, as well as the quick response of taxpayers such as
PT MD in correcting tax returns, so that the problem-solving process becomes faster and
more effective.

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