S pass approved. But i will not enter SG to work as an Spass

You can only get an S-Pass with a minimum salary of S$2300/month. The employer is not allowed to pay you less (especially if they declared a higher pay to get the visa for you!).
But if this was two years ago, the associated IPA is certainly long expired.
This will count as a negative point for any of your future work pass applications, but should not have an impact on a tourist visa - unless the employer filed a complaint against you (e.g. if you absconded the job without proper termination, or something else happened that you didn't tell us).

S pass just got approved this month. The reason that i don't wanna work and comeback there is because they will just give me a monthly salary of $1200sgd. But they declared in MOM that they'll pay me for my salary $2700sgd.