# Tax Audit Preparation

> Structure tax audit defense packages, DJP SP2DK response letters, and tax equalisation reconciliation statements.

- Skill: `adamriofc/tax-audit-preparation` (Agent Skill)
- Install (CLI): `npx skillmds@latest add adamriofc/tax-audit-preparation`
- Raw SKILL.md: https://api.skillmd.com/api/skills/adamriofc/tax-audit-preparation/raw
- Safety review: pending
- Works with: Claude Code, Claude.ai, OpenAI Codex
- Category: Security
- Author: adamriofc (https://skillmd.com/u/adamriofc)
- Updated: 2026-09-17
- Page: https://skillmd.com/skills/adamriofc/tax-audit-preparation

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# Tax Audit Preparation & SP2DK Defense Workflow

Guides tax teams and consultants through responding to DJP Request for Explanation on Data/Information (SP2DK) letters and tax audits (*Pemeriksaan Pajak*).

## Audit Defense & Response Workflow
1. **SP2DK Response Letter Formulation**:
   - Formats formal, advocate-standard response letters within the statutory 14-calendar-day deadline.
   - Provides clear factual explanations, legal basis references, and supporting document indexes.
2. **Tax Equalisation Statement Assembly**:
   - **Turnover Equalisation**: `SPT PPh Badan Revenue vs SPT PPN Output Invoices`.
   - **Withholding Equalisation**: `P/L Service & Rent Expenses vs PPh 23 / PPh 4(2) Bukti Potong`.
   - **Payroll Equalisation**: `P/L Salary Expenses vs PPh 21 Bukti Potong Form 1721-A1/A2`.
3. **Audit File Indexing**:
   - Assembles complete supporting evidence packages (Contracts, Invoices, Bank Statements, BAST, Tax Invoices).

## Trust Envelope & Compliance
* **Human Review Mandatory**: SP2DK response letters and audit submissions require final approval by a registered Tax Attorney or Tax Consultant.