DGT Monitors GloBE Taxpayers; Status May Be Added Ex Officio
JAKARTA, DDTCNews — The Directorate General of Taxes (DGT) is authorised to supervise GloBE taxpayers. This topic is one of the subjects covered by the national media today, Monday (10/8/2026).
Supervision is conducted both for taxpayers that have already had their status added as GloBE taxpayers and for those who have not yet done so.
"Supervision referred to in paragraph (1) shall be conducted based on the results of the examination of data and/or information held by the DGT," reads Article 23 paragraph (3) of the Director General of Taxes Regulation Number PER-6/PJ/2026.
Supervision of GloBE taxpayers that have already had their status added covers, among others, the filing of annual income tax returns in the context of GloBE, tax payments, submission of notifications and submission of the GloBE information return (GIR).
For taxpayers that have not yet had their status added, supervision is also conducted with respect to fulfilment of the obligation to add their status as a GloBE taxpayer.
Where a taxpayer is found not to have independently added their status as a GloBE taxpayer, the DGT may add that status to the taxpayer in question ex officio.
"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 based on the results of an administrative examination by the Head of the Tax Office where the GloBE Taxpayer is registered," reads Article 4 paragraph (7) of PER-6/PJ/2026.
To avoid having their status added ex officio, taxpayers must apply to be registered as GloBE taxpayers no later than next month.
Taxpayers required to have their status added as GloBE taxpayers are those that are members of a multinational enterprise group with annual group turnover of EUR750 million or more based on the consolidated financial statements of the ultimate parent entity (UPE) in 2 of the 4 most recent years prior to the GloBE imposition year.
In addition to this news, there is coverage of plans to exempt State-Owned Enterprise (SOE) consolidated taxes under Danantara. There is also a discussion regarding the government-borne (ditanggung pemerintah/DTP in Indonesian) Article 21 Income Tax facility, which is considered to be helping to reduce economic inequality.
The following is a full summary of the tax articles.
MNEs in Indonesia to Apply for GloBE Taxpayer Status by September
Taxpayers covered by the global minimum tax or GloBE rules must apply to have their status added as GloBE taxpayers no later than 9 months after the end of the first GloBE imposition year. The application for the addition of GloBE taxpayer status is submitted electronically via the taxpayer portal.
The information required to be submitted upon the status addition, among others, includes the name and taxpayer identification number (TIN) and confirmation of ultimate parent entity (UPE) status; the identity of the UPE; the identity of the multinational enterprise (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, email address and telephone number of the person in charge.
In response to such an application, the head of the tax office where the GloBE taxpayer is registered will subsequently issue a notice of the status addition of the GloBE taxpayer automatically via the coretax administration system. (DDTCNews)
SOE Consolidated Taxes Under Danantara to Be Exempted
The government will grant tax exemptions to support the consolidation of SOEs implemented by Danantara.
Minister of Finance, Purbaya Yudhi Sadewa, stated that this tax exemption would not be detrimental to the state, given that the facilities in question are being granted to SOEs as state-owned companies. "This is a consolidation process. I think it is fine to grant tax relief to the government's own companies. It is just moving money from one pocket to another," said Purbaya.
Purbaya stated that this incentive would be granted for 3 years to support the acceleration of SOE consolidation coordinated by Danantara. (DDTCNews, Kontan, CNBC Indonesia)
DGT: Delay in Marketplace Tax Not Solely Due to Purchasing Power
The DGT has revealed that the postponement of the implementation of tax collection by marketplace operators, from the originally planned date of 1 August 2026 to 1 November 2026, is not solely related to people's purchasing power.
DGT Director of Tax Dissemination, Service and Public Relations, Inge Diana Rismawanti, stated that the delay in implementing the Minister of Finance Regulation (MoF Reg.) 37/2025 also concerns implementation readiness, socialisation, assistance and legal certainty for marketplace operators and domestic merchants. According to her, the additional time will be used to broaden socialisation efforts so that all parties understand the provisions to be applied.
"We will also continue to provide assistance to all stakeholders for the implementation of the policy to proceed effectively, in an orderly manner and with legal certainty," she said. (Kontan)
Dukcapil Data Access Exceeds 20 Billion, Including for Tax Purposes
The Directorate General of Population and Civil Registration (Direktorat Jenderal Kependudukan dan Pencatatan Sipil/Dukcapil in Indonesian) of the Ministry of Home Affairs has recorded that population data has been accessed 20.04 billion times for various purposes, including taxation.
Director General of Population and Civil Registration, Teguh Setyabudi, stated that population data constitutes the primary reference in the provision of various public services by ministries and institutions. According to him, the Dukcapil system serves approximately 7 million to 9 million requests for electronic verification of population data per day.
"When members of the public open a bank account, register for BPJS Kesehatan, access tax services, receive social assistance or use various other digital services, behind that process lies the consumption of population data that ensures the identity of every resident is accurately validated," said Teguh. (DDTCNews)
JC Announces 3 Tax Supreme Court Justice Candidates to Pass Selection
The Judicial Commission (JC or Komisi Yudisial/KY in Indonesian) has announced the names of the candidates for Supreme Court justices (calon hakim agung/CHA in Indonesian) and ad hoc Supreme Court justice candidates who passed the selection process. Of the 11 CHAs who passed selection, 3 are candidates for State Administrative (tata usaha negara/TUN in Indonesian) Court justices specialising in tax matters who have been declared to have passed selection at the JC.
The three TUN tax specialist CHAs who passed selection at the KY are L.Y. Hari Sih Advianto (Tax Court Judge); Maftuh Effendi (Senior Screening Judge at the Junior Registrar for TUN Cases at the Supreme Court); and Yeheskiel Minggus Tiranda (Lecturer at the Faculty of Law, Unissula Semarang).
The names of the CHAs who passed the series of selection stages will be forwarded to the House of Representatives (Dewan Perwakilan Rakyat/DPR in Indonesian) by an official letter. Commission III of the House will subsequently conduct a fit and proper test for the CHAs recommended by the JC. Should a CHA be declared to have passed the fit and proper test by Commission III of the House, the CHA in question will be approved by the House to become a Supreme Court justice through a House plenary session. (DDTCNews) (dik)
