T This final project aims to determine the reasons for the issuance of a request for explanation of data and/or information (sp2dk) to pt jno for the 2023 tax year, explain the resolution process, identify the obstacles encountered, and provide preventive recommendations. the data collection methods used were documentation and literature studies. the results of the study indicate that the sp2dk was issued due to indications of discrepancies in financial statement accounts, differences in the value of business turnover in the annual tax return with the value of deliveries in the periodic vat tax return, and assets that needed to be confirmed. pt jno followed up on the sp2dk through written responses and discussions with the account representative as outlined in the bap2dk, resulting in the discovery of tax underpayments in the form of vat, income tax article 21/26, and corporate income tax article 29 which were then paid and corrected until the issuance of the sp3 p2dk. the main obstacles faced were the limited response time and the complexity of data collection due to the structure of three separate business units. it can be concluded that pt jno\\\'s sp2dk has been successfully completed. to prevent similar cases, pt jno is advised to conduct periodic tax reviews, equalize commercial and tax reports, strengthen administrative documentation, and improve the competence of tax officials.