Love Letter from the Tax Directorate General (DJP): Between Tension and Opportunity

In recent years, businesses have been receiving more and more “love letters” from the Tax Directorate General (DJP). The official name is SP2DK, which stands for Request for Explanation of Data and/or Information. But anyone who has ever received one knows that this is no ordinary letter.

The letter can mean two things: an early warning or an opportunity for improvement. A warning, if our tax data is indeed “problematic.” But an opportunity, if we are ready to show that our business is compliant, transparent, and professional. Unfortunately, many taxpayers panic and remain silent. In fact, in today’s digital age, the DJP has increasingly complete data from various sources: banks, marketplaces, vendors, and even social media. Therefore, the best approach is no longer to “avoid” it, but to face it with a well-thought-out strategy.

Gegen Pressing: Klopp’s Philosophy Relevant to the World of Taxation

In soccer, coach Jürgen Klopp introduced the philosophy of “Gegen Pressing” — that is, counterattacking as soon as the ball is lost. For Klopp, the best way to defend is to regain control of the game. This concept is extremely relevant to the modern world of taxation. When the DJP sends an SP2DK, don’t wait until the situation worsens into a tax audit. That is precisely the time to “counter-press”: be proactive with strong data, neat reconciliations, and smart arguments. Even if it comes down to it, for those who are prepared, an audit is no big deal. In other words, avoiding an audit does not mean hiding, but facing it with full preparedness.

“Defend by Attacking” à la Total Football

A similar philosophy emerged from the Dutch national team in the Johan Cruyff era with the concept of Total Football—all players can defend and attack at the same time. In the context of taxation, this means:

  1. All divisions must be tax-aware. Not only the finance team, but also HR, procurement, and even marketing must know the tax implications of their activities.
    Build a solid documentation system. Tax withholding slips, tax invoices, and financial reports must support each other.
  2. Don’t be reactive, be narrative. When the DJP asks you something, respond with a logical story about your business—not just numbers.
  3. Conduct a self-review. Check for potential discrepancies or risks yourself before the DJP does.
  4. This way, your business will not only be “safe from inspection,” but also stronger in terms of its fiscal reputation and credibility in the eyes of regulators.

Concrete Steps: From Defensive to Proactive

Here are some simple but effective steps to deal with pressure from the DJP:

  • Conduct regular Tax Health Checks. Identify potential problems before the DJP does.
  • Ensure synchronization between tax returns, e-invoices, and e-Bupot, also known as equalization.
  • Build a Tax Narrative File, which is a summary of your tax position and the business reasons behind each major transaction.
  • Build healthy communication with your Account Representative (AR) at the Tax Office. The DJP is now much more open to professional dialogue, even though it may not be perfect yet, because perfection belongs only to God.

In short, if your business is like a soccer team, don’t wait to be attacked; take the initiative to fight back with compliance and strong data.

Conclusion: Compliance Is an Offensive Strategy

The era of tax “love letters” may not end, or may even become more widespread. But with the right strategy, you can use it as momentum to prove your integrity and business readiness. Just like Klopp’s philosophy: “The best moment to win the ball is immediately after you lose it.” In tax terms: The best time to avoid a tax audit is when you dare to face it with data, logic, and systematic reports.

Furthermore, the Tax Intensification strategy, or in layman’s terms often referred to as “hunting in the zoo,” is still a nightmare for many long-time taxpayers who have been compliant. Therefore, the DJP needs to balance its focus with an Extensification strategy, which is to expand the tax base and attract new taxpayers.

If the DJP openly publishes data showing that the number of extensification cases has increased rapidly, the public will see that the tax authorities are now not only pressuring those who are already compliant, but also starting to “cherish” those who have contributed for a long time. Compliance will grow not out of fear, but out of a sense of fairness, and that is where a healthy relationship between the DJP and taxpayers can truly be created.

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Toto
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Disclaimer: This article represents the personal opinion of the author