The aim of this research is to investigate whether the alignment of the cost of goods sold, including the VAT reporting period and fixed asset depreciation, can address suspicions of inconsistencies based on the SP2DK issued in 2022 for CV. Tirtamas Bumi Sejahtera. Through the issuance of this document, it can facilitate the oversight conducted by the Directorate General of Taxes regarding the tax obligations of each taxpayer, ensuring compliance with the relevant tax laws and regulations. This research employs a descriptive qualitative approach. Data gathering methods utilized encompass observation, documentation, and interviews, incorporating both primary and secondary data. The findings of this study indicate that through the implementation of tax equalization measures, it becomes possible to address the alleged discrepancies as revealed by the Directorate General of Taxes through the SP2DK letter.
