T Tax plays a crucial role in supporting national development. indonesia’s tax system, which adopts a self-assessment principle, requires taxpayers to calculate, pay, and report their tax obligations independently. however, in practice, many taxpayers—especially micro, small, and medium enterprises (msmes)—face difficulties in fulfilling their tax obligations, particularly value added tax (vat) on services not yet paid by clients. this condition often results in approved tax invoices not being reported in the vat return, triggering repeated issuance of tax clarification letters (sp2dk). this final project report aims to examine the process, causes, and impacts of repeated sp2dk issuance to pt ack, a taxpayer registered at kpp pratama jakarta setiabudi satu. the results show that the sp2dk issuance process has been conducted systematically and in accordance with the applicable procedures. the recurring sp2dk is mainly triggered by pt ack’s installment-based payment system, which causes cash flow limitations and delays in vat reporting. as a result, similar data discrepancies repeatedly appear in the tax administration system. the repeated issuance of sp2dk increases administrative burden and penalty risks for pt ack, although the company remains formally compliant by responding to each sp2dk and paying the corresponding tax and penalties. this situation indicates a need for more adaptive supervisory mechanisms, especially tailored to service industries like advertising. therefore, tax authorities are encouraged to enhance technological integration, promote constructive communication between tax officers and taxpayers, and strengthen voluntary compliance through education and assistance.