The Challenges of Responding to SP2DK and Tax Audits: A Session with Aspelindo Members
September 29, 2026
On Monday, 28 September 2026, Andersen in Indonesia spoke at a seminar hosted by the Indonesian Lubricants Association (Asosiasi Pelumas Indonesia/Aspelindo) on “The Challenges of Responding to SP2DK and Tax Audits”. The event took place at the office of PT Castrol Indonesia, Arkadia Tower G, Jakarta, and was attended by representatives of Aspelindo member companies.
The session was delivered by Tommy Hendharto Oetomo (Managing Partner), Olina Rizki Arizal (Senior Partner) and Team. Addressing a Request for Explanation on Data and Information (SP2DK) and navigating the tax audit process often present distinct challenges for taxpayers. SP2DK are becoming more common as the Directorate General of Taxes gains access to a wider range of data, and a poorly prepared response can escalate into a tax audit.
In this session, we thoroughly unpacked the formal aspects, taxpayer rights and obligations, and the right strategies to help companies provide comprehensive responses, maintain tax compliance, and effectively mitigate risks. The discussion covered how to understand the data behind an SP2DK, prepare supporting documents, keep responses consistent with the company’s tax position, and move through the stages of a tax audit.
We thank Aspelindo for the invitation and its trust, and PT Castrol Indonesia for hosting the event. Andersen in Indonesia is available to discuss with companies currently dealing with an SP2DK or a tax audit.
