I Indonesia\\\'s taxation system adopts a self-assessment mechanism, which grants taxpayers the authority to calculate, remit, and report their own tax obligations. as part of its supervisory function, the directorate general of taxes issues a request for explanation of data and/or information (sp2dk) as regulated under minister of finance regulation number 111 of 2025. this review aims to identify the indications of non-compliance that led to the issuance of the sp2dk, analyze the resolution process, and evaluate the corrective measures undertaken by pt. xyz for the 2023 tax year. the methods employed include documentation study, literature study, observation, and interviews. the findings of the review indicate that the sp2dk was issued based on several indications, including discrepancies in business turnover against the periodic vat return, salary cost equalization for article 21 income tax, errors in income tax rates applied to non-employees, and discrepancies in rental expenses. pt. xyz, accompanied by a tax consultant, submitted a response letter along with supporting documents to the account representative. however, the clarification provided was not fully accepted by the account representative, resulting in the sp2dk not being closed with an sp3dk, but instead referred for a tax audit. as a corrective measure, pt. xyz is committed to improving recording accuracy, conducting periodic reconciliations, and completing tax documentation in order to minimize risks in subsequent periods.