1.0Ikatan Konsultan Pajak Indonesiahttps://ikpi.or.id/enrich600338<blockquote class="wp-embedded-content" data-secret="yzVF0BThBa"><a href="https://ikpi.or.id/en/sp2dk-membantu-atau-mengganggu-wajib-pajak/">SP2DK – Membantu atau Mengganggu Wajib Pajak?</a></blockquote><iframe sandbox="allow-scripts" security="restricted" src="https://ikpi.or.id/en/sp2dk-membantu-atau-mengganggu-wajib-pajak/embed/#?secret=yzVF0BThBa" width="600" height="338" title="“SP2DK – Membantu atau Mengganggu Wajib Pajak?” — Ikatan Konsultan Pajak Indonesia" data-secret="yzVF0BThBa" frameborder="0" marginwidth="0" marginheight="0" scrolling="no" class="wp-embedded-content"></iframe><script> /*! This file is auto-generated */ !function(c,d){"use strict";var e=!1,o=!1;if(d.querySelector)if(c.addEventListener)e=!0;if(c.wp=c.wp||{},c.wp.receiveEmbedMessage);else if(c.wp.receiveEmbedMessage=function(e){var t=e.data;if(!t);else if(!(t.secret||t.message||t.value));else if(/[^a-zA-Z0-9]/.test(t.secret));else{for(var r,s,a,i=d.querySelectorAll('iframe[data-secret="'+t.secret+'"]'),n=d.querySelectorAll('blockquote[data-secret="'+t.secret+'"]'),o=new RegExp("^https?:$","i"),l=0;l<n.length;l++)n[l].style.display="none";for(l=0;l<i.length;l++)if(r=i[l],e.source!==r.contentWindow);else{if(r.removeAttribute("style"),"height"===t.message){if(1e3<(s=parseInt(t.value,10)))s=1e3;else if(~~s<200)s=200;r.height=s}if("link"===t.message)if(s=d.createElement("a"),a=d.createElement("a"),s.href=r.getAttribute("src"),a.href=t.value,!o.test(a.protocol));else if(a.host===s.host)if(d.activeElement===r)c.top.location.href=t.value}}},e)c.addEventListener("message",c.wp.receiveEmbedMessage,!1),d.addEventListener("DOMContentLoaded",t,!1),c.addEventListener("load",t,!1);function t(){if(o);else{o=!0;for(var e,t,r,s=-1!==navigator.appVersion.indexOf("MSIE 10"),a=!!navigator.userAgent.match(/Trident.*rv:11\./),i=d.querySelectorAll("iframe.wp-embedded-content"),n=0;n<i.length;n++){if(!(r=(t=i[n]).getAttribute("data-secret")))r=Math.random().toString(36).substr(2,10),t.src+="#?secret="+r,t.setAttribute("data-secret",r);if(s||a)(e=t.cloneNode(!0)).removeAttribute("security"),t.parentNode.replaceChild(e,t);t.contentWindow.postMessage({message:"ready",secret:r},"*")}}}}(window,document); </script>https://ikpi.or.id/wp-content/uploads/2025/12/img_2341.jpg13201416Pengertian SP2DK dan Landasan Hukumnya Surat Permintaan Penjelasan atas Data dan/atau Keterangan (SP2DK) adalah surat resmi yang diterbitkan oleh Kepala Kantor Pelayanan Pajak (KPP) kepada Wajib Pajak untuk meminta klarifikasi atas data atau informasi yang mengindikasikan dugaan belum dipenuhinya kewajiban perpajakan. SP2DK merupakan instrumen pengawasan dalam sistem self-assessment, sehingga Direktorat Jenderal Pajak (DJP) dapat menguji […]