GloBE Taxpayer Status Menu in Coretax to Be Completed This Month
JAKARTA, DDTCNews - The Directorate General of Taxes (DGT) is still developing new menus and features in the coretax system to accommodate the addition of GloBE taxpayer status. This topic is among the subjects covered by national media today, Wednesday (5/8/2026).
DGT Director of Tax Dissemination, Service and Public Relations, Inge Diana Rismawanti, stated that taxpayers covered by the global minimum tax rules (GloBE rules) are required to apply for the addition of GloBE taxpayer status. The menu and features for adding such status are planned to be completed this month.
"At present, the menu for adding GloBE taxpayer status in coretax is still under development. According to the timeline, it should be finished by August," she said.
As it remains under development, the GloBE taxpayer status addition menu is not yet available in Coretax DGT. Once completed, the DGT will announce the availability of this feature to taxpayers.
"Once the feature becomes available, we will communicate the information through official communication channels," Inge said.
It should be noted that the addition of GloBE taxpayer status must be conducted no later than 9 months after the end of the first GloBE imposition year, as stipulated in Article 4 paragraph (2) of Director General of Taxes Regulation Number PER-6/PJ/2026.
A multinational enterprise (MNE) group is covered by GloBE and becomes subject to the global minimum tax when the annual revenue of the MNE group reaches EUR750 million based on the consolidated financial statements of the ultimate parent entity (UPE) in 2 of the 4 years immediately preceding the GloBE imposition year.
For example, an MNE group with revenue above EUR750 million in at least 2 years within the period 2021–2024 would be covered by GloBE in 2025.
Taxpayers constituting constituent entities of such a group must apply for the addition of GloBE taxpayer status no later than 9 months after the end of the GloBE imposition year, that is, by September 2026.
The information to be submitted when applying for the status addition includes the name and taxpayer identification number (TIN) and fulfilment of the UPE status; the identity of the UPE; the identity of the MNE group; the first GloBE imposition year; the correspondence address; as well as the national identification number (nomor induk kependudukan/NIK in Indonesian)/TIN, name, e-mail address and telephone number of the person in charge.
In response to such an application, the head of the tax office (kantor pelayanan pajak/KPP in Indonesian) where the GloBE taxpayer is registered will automatically issue a notice of addition of GloBE taxpayer status via the coretax system.
In addition to the above topic, there is commentary on the importance of integrating micro, small and medium enterprises (MSMEs) data for broadening the tax base. There is also discussion of fiscal incentives for electric vehicles, the removal of remittance type codes relating to L&B Tax-P5L, follow-up to the SP2DK and other matters.
Below is a full review of the tax articles.
DGT May Add GloBE Taxpayer Status Ex Officio
The DGT may add a taxpayer's Global Anti-Base Erosion Rules (GloBE) status ex officio.
The ex officio status addition is conducted in respect of taxpayers covered by the GloBE rules that have not applied for the status addition. This is affirmed in Article 4 paragraph (7) of the Director General of Taxes Regulation No. PER-6/PJ/2026.
“In the event that a GloBE Taxpayer does not apply for status addition as referred to in paragraph (1), the GloBE Taxpayer shall be subject to status addition ex officio,” reads Article 4 paragraph (7) of PER-6/PJ/2026. (DDTCNews)
Luhut: MSME Data Integration for Tax Base Expansion
Chairperson of the National Economic Council (Dewan Ekonomi Nasional/DEN in Indonesian), Luhut Pandjaitan, is pushing for the integration of data on micro, small and medium enterprise (MSME) entrepreneurs to strengthen data collection and broaden the tax base.
Luhut stated that the government needs more accurate MSME data to distribute various incentives more precisely. One way to achieve this is to encourage MSME entrepreneurs to register to obtain various government incentives.
In his view, broadening the tax base from the MSME sector may potentially increase state revenue. The more business entrepreneurs enter the tax system, the greater the potential state revenues. (DDTCNews)
DGT Deletes 2 Remittance Type Codes Relating to L&B Tax-P5L
The DGT has removed a number of remittance type codes (kode jenis setoran/KJS in Indonesian) through the Director General of Taxes Regulation No. PER-8/PJ/2026.
The remittance type codes removed relate to land and building tax (L&B Tax) covering the plantation, forestry, mineral and coal mining, oil and gas mining, geothermal mining and other sectors (L&B Tax-P5L).
"There is a need to adjust the provisions on the payment and remittance of taxes as well as tax refunds, adjustments to billing codes and the addition and adjustment of remittance type codes," reads the considering section of PER-8/PJ/2026. (DDTCNews)
Prabowo to Announce Fiscal Incentives for Electric Vehicles
The government plans to launch incentives for electric vehicles in the near future. The fiscal incentives for electric vehicles will be announced directly by President Prabowo Subianto.
Minister of Finance, Purbaya Yudhi Sadewa, stated that the government has finalised the details of the incentive policy for electric vehicles. However, he declined to disclose the scheme and the amount of incentives to be rolled out.
"We will be providing several economic stimuli. In the near future, if I am not mistaken, stimulus measures for electric cars and motorcycles will be announced. The President himself will make the announcement," he said. (DDTCNews/Kontan)
No Findings: SP2DK Followed Up with SP3 P2DK
The activity of requesting an explanation of data and/or details (penjelasan atas data dan/atau keterangan/P2DK in Indonesian) may be followed up with the issuance of a notice of the progress of the implementation of requests for the clarification of data and/or details (surat pemberitahuan perkembangan pelaksanaan/SP3 in Indonesian) P2DK.
An SP3 P2DK is proposed for issuance where the P2DK activity concludes that no non-compliance mode has been identified, the taxpayer has submitted a response according to the examination results or the taxpayer has amended their tax return according to the examination results.
"The follow-up in the form of P2DK activities being declared completed because the Taxpayer has filed or amended the SPT according to the BAP2DK; or P2DK activities being declared complete because no indications of Taxpayers’ non-compliance are found, shall be followed up on by the issuance of the SP3 P2DK," reads the Director General of Taxes Circular Letter Number SE-8/PJ/2026. (DDTCNews)
Gov. Reg 69/2010 Revision: Performance-Based Local Tax Collection
Minister of Home Affairs, Tito Karnavian, has stated that the revision of Gov. Reg. 69/2010 concerning procedures for the granting and utilisation of incentives for the collection of local taxes and user charges will prioritise the granting of incentives based on local government performance.
Tito stated that incentives are needed to motivate local governments to increase local own-source revenue (pendapatan asli daerah/PAD in Indonesian). However, their granting must be based on performance assessments; thus, only regions satisfying certain indicators are entitled to receive incentives.
"Where PAD is concerned, our recommendation is that performance also be taken into account and considered," he said at a joint meeting with Commission II of the House of Representatives (Dewan Perwakilan Rakyat/DPR in Indonesian). (DDTCNews)
