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All Journal J-CEKI
Riswanto Mongka
Universitas Muslim Indonesia Makassar
Humanities Social Sciences

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Journal : J-CEKI

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Perspektif Wajib Pajak Terkait Surat Permintaan Penjelasan Data dan/atau Keterangan di Kantor Pelayanan Pajak Pratama Makassar Utara Riswanto Mongka; Mursalim Laekkeng; Abbas Selong
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 2: Februari 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i2.7674

Abstract

The research aims to understand the experiences and views of taxpayers regarding the Request for Data and/or Information Explanation Letters (SP2DK). Using a phenomenological approach, the study found that taxpayers' experiences with SP2DK reflect mixed feelings of caution and hope for a fair resolution. Most taxpayers perceive SP2DK as a form of audit or investigation that increases administrative burdens and raises concerns about potential sanctions. However, some taxpayers view SP2DK as an opportunity to provide clarification and demonstrate their tax compliance. Generally, taxpayers expect the clarification process to be transparent, clear, and fair, enabling tax issues to be resolved without causing further uncertainty.
Co-Authors Abbas Selong Mursalim Laekkeng