Evaluation of Tax Consultant Services on Request for Compensation for Data and/or Information (SP2DK) (Case Study of the Tax Consultant Office of SHC Manado)

Gift Mcbeal Maukar (Universitas Sam Ratulangi)
Treesje Runtu (Universitas Sam Ratulangi)
Pricillia Weku (Universitas Sam Ratulangi)

Formosa Journal of Applied Sciences (FJAS)
Vol. 4 No. 12 (2025): December 2025

Letter of Request for Explanation of Data and/ or Information or abbreviated as SP2DK is an instrument used by the Directorate General of Taxes to request clarification from taxpayers regarding data or information that is considered inappropriate. The Tax Consultant itself is a person who provides tax consulting services to Taxpayers in order to exercise their rights and fulfill their tax obligations in accordance with tax laws and regulations. The purpose of this study is to evaluate the content of responses to SP2DK prepared by tax consultants and the suitability of applicable tax provisions in Indonesia. This research uses a qualitative method. The type of data in this study is qualitative data that is descriptive. The results of this study look at the content of the responses to SP2DK prepared by SHC Manado tax consultants with their conformity with the applicable tax regulations in Indonesia.