Thousands of Companies to Register as GloBE Taxpayers with the DGT
JAKARTA, DDTCNews – The Directorate General of Taxes (DGT) estimates that thousands of members of multinational enterprise groups in Indonesia will need to apply for additional status as GloBE taxpayers. This topic features as one of the reviews in the national media today, Monday (22/6/2026).
The members of the multinational enterprise groups in question comprise approximately 40 ultimate parent entities (UPEs) as well as thousands of constituent entities constituting subsidiaries of multinational enterprise groups headquartered overseas.
"If, for example, an entity's financial statements constitute part of the consolidated financial statements of the ultimate parent entity, the constituent entity must register as a GloBE taxpayer," said Saumty Rohaendi, Head of the Section of International Tax Agreements and Co-operation II at the DGT.
She explained that members of a multinational enterprise group covered by the global anti-base erosion rules (GloBE) are required to apply for status addition as a taxpayer subject to the global minimum tax (GloBE) to the DGT.
"Taxpayers must add their status to become a GloBE taxpayer through an application. This application is not handled manually, not processed through the TPT. Because these are large taxpayers, and now that coretax exists, everything is processed electronically," she remarked.
Pursuant to Article 4 paragraph (2) of the Director General of Taxes Regulation No. PER-6/PJ/2026, the application for the status addition must be submitted no later than 9 months after the end of the first GloBE fiscal year.
Accordingly, if a taxpayer is first covered under GloBE in 2025, the application for status addition must be submitted no later than the end of September 2026.
"We expect taxpayers to self-assess to determine whether they fall in scope or not," said Saumty.
Should a taxpayer not apply for status addition independently, the DGT may add their status as a GloBE taxpayer ex officio. GloBE taxpayer status may also be revoked where the taxpayer in question no longer fulfils the qualifying criteria.
In addition to the above topic, there are also reviews covering Law 4/2026, which stipulates the establishment of a financial center. Further discussion relates to the recruitment for prospective Tax Court judges, the realisation of tax revenues and so forth.
Below are reviews of other tax-related articles.
Law 4/2026 Stipulates Financial Center with Special Tax Incentives
Law 4/2026 concerning the Amendment to Law 4/2023 concerning the Development and Strengthening of the Financial Sector (Pengembangan dan Penguatan Sektor Keuangan/P2SK in Indonesian) also contains provisions on a financial center or Indonesia's international financial center.
Referring to Article 248A paragraph (1) of Law 4/2026, Indonesia's international financial center is established to realise sustainable economic growth as well as the deepening and diversification of the financial sector.
"Indonesia's International Financial Center...constitutes an area with financial and administrative independence as well as certain legal specificities that adopts, incorporates, applies and/or adjusts to international principles and/or standards," reads Article 248A paragraph (2) of Law 4/2026. (DDTCNews/Bisnis Indonesia/Kontan)
MoF Opens Recruitment for Prospective Tax Court Judges
The Ministry of Finance has commenced recruitment for prospective judges to satisfy the staffing requirements of the tax court.
To participate in the recruitment, candidates may register online via the website https://rekrutmenhpp.kemenkeu.go.id from 22 June to 13 July 2026.
"The Central Committee for the Recruitment of Prospective Tax Court Judges for the 2026 Fiscal Year invites Indonesia's finest men and women who wish to serve the nation and fulfil the requirements to register," reads Announcement No. PENG-1/PHPP/2026. (DDTCNews)
Citizens' Income Classification to Use DGT Data
Deputy Chairperson of Commission XI of the House of Representatives, Dolfie OFP, has requested that the government compile data classifying the public's income levels using data from the DGT.
This is because the government currently lacks comprehensive data on the distribution of public income. To date, people's purchasing power has only been measured using motor vehicle sales data and other related data.
"We have never had data on the income of the Indonesian people. When the minister of finance wishes to demonstrate that purchasing power is high, the indicator used is how many motorcycles and cars have been sold," said Dolfie. (DDTCNews)
Tax Revenue Realisation up to 16 June 2026
Director General of Taxes, Bimo Wijayanto, reported that tax revenue realisation up to 16 June 2026 had reached IDR940.31 trillion, growing 23.4% compared with the realisation for the same period last year.
"As at 16 June 2026, net tax revenue had reached IDR940.31 trillion and continued to record robust growth of 23.4%," he said.
The tax revenue realisation for January through to 16 June 2026 is also equivalent to 39.62% of the tax revenue target under the 2026 State Budget (anggaran penerimaan dan belanja negara/APBN in Indonesian) of IDR2,357.7 trillion. (DDTCNews/Kontan)
Indonesian Government Issues Panda Bond
The Indonesian government's plan to issue a Panda Bond in China has received support from China's central bank, the People's Bank of China (PBOC).
Minister of Finance, Purbaya Yudhi Sadewa, stated that the support provided by the PBOC would expand Indonesia's access to financing and strengthen market confidence in the Indonesian economy.
"We requested support for the issuance of the Panda Bond and they were very supportive. When we met with the PBOC, we even requested an acceleration of the licensing process. They indicated that the process would be expedited promptly," he said. (DDTCNews)
A Range of Tax Obligations for Parties Involved in the MBG Programme
The DGT has stated that parties involved in running the free nutritious meals (makanan bergizi gratis/MBG in Indonesian) programme have tax obligations that must be fulfilled. A minimum of 4 tax obligations must be fulfilled by parties involved in the MBG programme.
The DGT noted that the parties in question include, among others, foundations serving as operators or partners of the National Nutrition Agency (Badan Gizi Nasional/BGN in Indonesian), nutrition fulfilment service units (satuan pelayanan pemenuhan gizi/SPPG in Indonesian) or communal kitchens, foodstuff suppliers, service providers and relevant employees or workers.
"To ensure that the implementation proceeds smoothly, transparently and accountably, every party conducting business activities within the MBG ecosystem naturally has tax obligations that must be fulfilled," said the DGT on social media. (DDTCNews)
