Analisis Implementasi Kebijakan Surat Permintaan Penjelasan atas Data dan/atau Keterangan (SP2DK) dalam Meningkatkan Kepatuhan Wajib Pajak Badan di Kantor Pelayanan Pajak Pratama Cikarang Selatan Tahun 2023–2025

Abstract

This study aims to analyze the implementation of the policy of the Letter of Request for Explanation of Data and/or Information (SP2DK) in improving corporate taxpayer compliance at the Cikarang Selatan Primary Tax Office (KPP Pratama Cikarang Selatan) during 2023–2025, and to identify the obstacles and efforts in its implementation. This study uses a descriptive qualitative approach with interview, observation, and documentation techniques involving tax officials, academics, and corporate taxpayers. The implementation was analyzed using George C. Edward III’s theory, which consists of communication, resources, disposition, and bureaucratic structure. The results show that the implementation of SP2DK has generally run quite well. Resources, disposition, and organizational structure have supported the implementation of SP2DK, while communication is not yet fully optimal due to delays of taxpayers in becoming aware of the SP2DK, limited understanding of its purpose and follow-up, and uneven socialization. Other obstacles include difficulties in collecting old transaction documents, data reconciliation, delayed responses, and the lack of cooperation from some taxpayers. The efforts made include coordination with tax consultants and Account Representatives, education and socialization, and improving the competence of tax officials. Suggestions from this study are that the tax office should expand socialization evenly and taxpayers should actively monitor notifications through Coretax and e-mail.