Transparency and Legal Certainty: The Dynamics of Notification of Tax Audit Results (SPHP) in the Modern Tax Regime (PMK 15/2025 Era)

In the architecture of tax law enforcement in Indonesia, the tax audit process is not designed as an authoritarian "one-way" process. The law guarantees space for dialogue and confirmation before the state officially establishes a tax debt. The primary legal instrument ensuring this right to transparency is the Notification of Tax Audit Results (Surat Pemberitahuan Hasil Pemeriksaan - SPHP).

For Taxpayers, receiving the SPHP is a critical moment. It signifies that the material testing process by the tax authority (fiskus) has been completed, and initial findings have been crystallized into correction figures. Entering 2025, with the enactment of Minister of Finance Regulation Number 15 of 2025 (PMK 15/2025), there are fundamental changes regarding the procedures, timelines, and implications of the SPHP that demand rapid adaptation from Taxpayers to avoid losing their rights.

This article will thoroughly explore everything related to SPHP, ranging from definitions and issuance procedures to response time management and its connection to Quality Assurance.

1. Definition and Philosophy of SPHP

Based on Article 1 number 35 of PMK 15 of 2025, SPHP is defined as a letter containing the results of Audit testing which includes:

• Items corrected.
• Correction values.
• Legal basis for corrections.
• Temporary calculation of the principal tax payable.
• Temporary calculation of administrative sanctions and/or fines.

The philosophy of SPHP is the embodiment of the principle of transparency. Before a Tax Assessment Letter (SKP) is issued, the Tax Examiner is obliged to notify the Taxpayer of their findings [SDSN UU KUP 2023, Article 31 paragraph 1]. This provides an opportunity for the Taxpayer to study the basis of the correction and prepare counter-arguments (counter-memory) before a final decision is made in the Closing Conference (Pembahasan Akhir Hasil Pemeriksaan - PAHP).

2. Pre-Requisite for Issuance: Mandatory Preliminary Findings Discussion

In this stage:

• The Examiner presents initial findings.
• The Taxpayer has the right to provide a response, submit additional evidence (including electronic data), and present witnesses/experts [PMK 15 Year 2025, Article 17 paragraph 4].
• The results are recorded in the Minutes of Preliminary Findings Discussion.

This means that the subsequently issued SPHP should be more mature and have considered the Taxpayer's initial clarifications, minimizing unnecessary surprise elements. This provision is excluded only for Specific Audits (Pemeriksaan Spesifik) [PMK 15 Year 2025, Article 7 paragraph 3].

3. SPHP Delivery Procedure

After the testing process is complete, the Tax Examiner must deliver the SPHP along with the List of Audit Findings to the Taxpayer.

Delivery Methods (Article 27 PMK 15/2025):

In the Coretax System era, SPHP delivery becomes more flexible yet remains formal:

1. Electronically: Through the Taxpayer's account in the DGT system.
2. Directly: Handed over to the Taxpayer, representative, or proxy.
3. Via Facsimile.
4. Via Post/Expedition Service: With proof of mail delivery.

If the Taxpayer cannot be found, the Examiner may create Minutes of SPHP Delivery accompanied by a statement letter from local officials/building management, and the audit process continues [SE-15/PJ/2018, Attachment I Letter E Point 12d; PMK 15 Year 2025, Attachment CC].

4. Taxpayer Response: The "Game Changer" in Timelines

This is the most crucial part that every Taxpayer and Tax Consultant must know. PMK 15 of 2025 tightens the response timeline significantly.

Obligation to Respond: Taxpayers are obliged to submit a written response to the SPHP, whether agreeing entirely, agreeing partially, or rejecting entirely [PMK 15 Year 2025, Article 18 paragraph 2].

Timeline (Article 18 paragraph 2 PMK 15/2025):

• Written responses must be submitted no later than 5 (five) working days from the date the SPHP is received.
• Important Warning: Unlike the old rule (PMK-17/2013) which gave 7 working days extendable by 3 working days, PMK 15 of 2025 removes the right to extend the response time. The 5-working-day limit is absolute [Video Transcript IAI, Minute 910].

Failure to respond within 5 working days has serious legal consequences: The Taxpayer is deemed to agree to all audit findings and considered absent from the closing conference, so the Tax Assessment Letter (SKP) will be issued immediately according to the examiner's findings [PMK 15 Year 2025, Attachment AA].

5. SPHP in Ex-Officio Audit Conditions

If the Taxpayer does not lend books/records so that the tax is calculated by office (ex-officio), the SPHP is still issued. However, the scope of discussion becomes limited.

Based on Article 18 paragraph 4 of PMK 15 of 2025, documents that can be considered in responding to an ex-officio SPHP are limited to:

1. Calculation of business turnover or gross income (to refute the basis of the ex-officio turnover calculation).
2. Tax credits as a deduction for Income Tax (withholding slips/tax payment slips).

Taxpayers can no longer proffer evidence of deductible expenses at this stage if they were not provided during the initial document request [PP 50 Year 2022, Article 15 paragraph 4].

6. Dispute Escalation: SPHP and Quality Assurance

If the Taxpayer responds to the SPHP with a rejection (disagreement), but the Examiner maintains their correction in the Closing Conference, the Taxpayer has the right to request a discussion with the Audit Quality Assurance (QA) Team.

Requirements to request QA regarding SPHP [PMK 15 Year 2025, Article 19]:

1. The Taxpayer has submitted a written response to the SPHP within the 5 working days period.
2. There is a difference of opinion limited to the legal basis of the correction.
3. The request is made before the Minutes of Closing Conference are signed.

7. Conclusion and Strategy

The SPHP in the PMK 15 of 2025 regime is a "double-edged sword." On one hand, it guarantees transparency through the mandatory Preliminary Findings Discussion. On the other hand, it demands high discipline due to the reduction of the response time to only 5 working days without extension.

Strategies for Taxpayers:

1. Utilize Preliminary Findings Discussion: Do not wait for the SPHP to be issued. Present all evidence and arguments during the preliminary discussion (pre-SPHP) because that is where the data negotiation space is most open.
2. Full Alert: As soon as the SPHP is received, immediately draft a response. 5 working days is very short for complex cases.
3. Check Formalities: Ensure the SPHP contains a clear legal basis. Corrections without a clear legal basis are strong objects of dispute to be brought to QA or the Tax Court.

Reference:

1. SDSN UU KUP 2023 (Law on General Provisions and Tax Procedures).
2. PP Number 50 of 2022 concerning Procedures for the Exercise of Rights and Fulfillment of Tax Obligations.
3. PMK Number 15 of 2025 concerning Tax Examination.
4. SE-15/PJ/2018 concerning Audit Policy.
5. SE-10/PJ/2017 concerning Technical Guidelines for Field Audit.
6. Slides of PMK-15 of 2025 Tax Examination (Complete).
7. Transcript of Video "RTD - Thorough Discussion of Tax Audit in the Coretax Era Based on PMK No. 15 of 2025".