Revue Finance & marchés
Volume 12, Numéro 2, Pages 01-15
2025-09-21
Letter Of Request For Explanation Of Data And Information Or Force Letter?
Authors : Agustina Fransisca . Fidiana Prof. Fidiana . Ardini Prof. Lilis .
Abstract
The objective of this study is to examine taxpayers react to the CRM under SP2DK. A qualitative study was used by gathering 6 informers from tax authorities and tax consultants. We found that SP2DK is always equipped with a tax bill. Taxpayers who agree with the bill and pay immediately will speed up the SP2DK process. Second, taxpayers who do not agree with the bill should provide clarification, data, and information needed. Third, this process takes a long time, therefore encourages taxpayers pays the bill to end their SP2DK. Tax authorities could convey taxpayers to cooperate in paying bills according to their minimum ability. This implies that SP2DK is not actually a clarification tools, but an instrument for optimizing tax revenue. If this implicit message is not properly received by the taxpayer, the tax authority will not hesitate to increase the SP2DK status to tax audit
Keywords
SP2DK ; tax revenue ; forced compliance ; CRM
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