I Indonesia\\\'s self-assessment tax system requires taxpayers to independently calculate, pay, and report their taxes. differences in the recording basis between commercial and fiscal financial statements often result in data discrepancies in tax returns (spt), triggering the issuance of a request for explanation of data and/or information (sp2dk) by the directorate general of taxes (djp). this final report aims to identify the causes of data discrepancies between the annual corporate income tax return and the periodic vat return of pt nfz for the 2020 fiscal year, analyse the resolution process undertaken in response to the sp2dk, and identify the solutions applied by the company. the study employs a descriptive qualitative approach through literature review and documentation study, including the sp2dk letter, the taxpayer\\\'s response letter, the 2020 annual corporate tax return, and the amended tax return. the findings show that the data discrepancies arose from three factors: differences between the tax credit amount reported in the annual corporate income tax return and the amount withheld by third parties, the presence of non-creditable input vat, and objects that had not been subject to article 23 income tax withholding. pt nfz resolved the sp2dk through internal data reconciliation with its tax consultant, submission of a written response supported by strong legal grounds, and the filing of a first amended annual corporate income tax return along with settlement of the tax underpayment. the study concludes that these discrepancies were not caused by intentional misconduct or tax evasion, but rather by differences in recording methodology, errors in the tax crediting period, non-compliance in reporting by counterparties, and administrative negligence in tax withholding all of which pt nfz successfully resolved cooperatively, thereby maintaining its status as a compliant taxpayer.