The Language of Love for Taxpayers and Indonesia

Letter of Request for Explanation of Data and/or Information or in tax terms often referred to as SP2DK is a letter issued by the Head of the Tax Service Office (KPP) to request an explanation of data and/or information to taxpayers on allegations of non-fulfillment of tax obligations in accordance with regulations. current regulation.

This is in accordance with the contents of the Circular Letter of the Director General of Taxes Number 39/PJ/2015 concerning Supervision of Taxpayers in the Form of Requests for Explanation of Data and/or Information and Visits to Taxpayers.

As for the tax employee, or also called the tax officer, who makes the SP2DK concept is the Account Representative or commonly referred to as AR. The definition of AR itself is an employee of the Directorate General of Taxes (DGT) who is given the trust, authority, and responsibility to provide services, guidance, and supervision to certain taxpayers.

An AR who is in charge of one of the taxpayers who finds an irregularity and/or ambiguity regarding the taxpayer’s tax obligations based on internal and external data then makes the SP2DK concept according to the applicable procedures before it is approved and issued by the Head of KPP.

The data that is used as the basis by an AR to draft SP2DK can come from the DGT information system, tax returns (SPT) that have been reported, sales or purchases data from other parties, results of analysis of information, visits, and other information can be used as a basis for conducting analysis and research.

With the issuance of SP2DK, it is hoped that taxpayers can provide explanations or information on the requested data so that they can optimize tax revenues and taxpayers can carry out their tax obligations optimally.

In drafting the SP2DK concept, a tax officer must use language that is good, clear, and easily understood by taxpayers without any pressure or threat. Such language is a manifestation of the heart language of a tax officer so that taxpayers who are his responsibility are willing to give their best in carrying out their tax obligations.

On the other hand, a tax officer who has a sense of responsibility for his work as a civil servant has indirectly tried to offer the best to the state in the form of tax revenue.

There are many ways to love Indonesia. For a tax officer, especially AR, securing tax revenues is one of the things that can be done. Taxes, which are the largest source of revenue for Indonesia (more than 70% on average each year), should be a source of pride and trust for the tax authorities who are entrusted with carrying the burden.

A tax officer must have a high sense of love for the Republic of Indonesia so that it can be a motivation in collecting funds for the sustainability of the country. Because with the achievement of the revenue target, development will run well and the nation will prosper.

By issuing SP2DK, the essence is that the tax authorities invite taxpayers to love Indonesia together through their own ways. A tax officer loves Indonesia with a passion for carrying out his duties and functions to serve, foster, and supervise taxpayers in order to secure tax revenue honestly and responsibly.

Meanwhile, a taxpayer can show his love for the country by optimally carrying out his tax obligations in accordance with applicable regulations.

Taxpayer Response

Taxpayers who receive love letters from the tax authorities in the form of SP2DK have a choice in terms of providing responses, namely in person or in writing. If the taxpayer chooses directly, the taxpayer can attend directly to the KPP and meet the tax authorities to provide an explanation and/or information in accordance with the contents of the SP2DK.

If the taxpayer is unable to attend the KPP to respond to the SP2DK, or if face-to-face services at the registered KPP are omitted considering the pandemic conditions, the taxpayer can respond by telephone or other communication channels such as Whatsapp by calling the telephone number or contact person listed on the SP2DK.

If the taxpayer wants to respond to the SP2DK in writing, then the taxpayer makes a love letter in return addressed to the Head of KPP as the party representing his lover, namely Indonesia. In the response letter, the taxpayer with his implied love language provides an explanation and/or explanation of the data requested in the SP2DK.

It is hoped that taxpayers will provide true information and be willing to carry out their tax obligations as a form of love for Indonesia.

Follow-up

If there is a response from the taxpayer on the love letter (SP2DK) that has been sent, the tax office must provide optimal service in following up on the response from the taxpayer. In this case, no further action was taken by the tax authorities to adjust the contents of the responses given.

If the taxpayer is willing to acknowledge the data that gives rise to the obligation to pay taxes, the tax authorities can serve by helping to make billing for the taxpayer to pay his obligations. Or, for example, a taxpayer must report a tax return (SPT) and/or correct the tax return that has been reported, then the tax authorities will assist in filling out the tax return.

Whatever a tax employee or tax officer does, starting from making the SP2DK concept, conducting supervision and guidance to taxpayers, following up on SP2DK, to providing services is a form of love for the community. The people in question are the taxpayers themselves and also other people who enjoy the facilities built by the state from tax money. And if all of that has been fulfilled, then that is proof of the tax authorities’ love for Indonesia.