DGT: Verify UPE Data Before GloBE Registration in Coretax
JAKARTA, DDTCNews – The Directorate General of Taxes (DGT) has advised taxpayers constituting members of multinational enterprise (MNE) groups to coordinate with their parent company first before registering as GloBE taxpayers. This topic is among the subjects covered by national media today, Wednesday (23/9/2026).
Tax Instructor at the Special Jakarta Regional Tax Office, Fransiska Yansye, said that such coordination is necessary to ensure that the MNE group intending to register is genuinely within the scope of GloBE.
"Before carrying out registration, we always advise taxpayers to coordinate with their ultimate parent entity (UPE)," she said.
Pursuant to MoF Reg. 136/2024, an MNE group falls within the scope of GloBE if the group's annual revenue reaches EUR750 million based on the consolidated financial statements of the UPE in 2 of the 4 years preceding the GloBE imposition year.
Where an MNE group is indeed within the scope of GloBE, coordination is also required to ensure that the information relating to the UPE entered by the constituent entity when adding its status as a GloBE taxpayer accurately reflects actual conditions.
"We must not allow the TIN or tax identification number of a non-resident taxpayer to be entered incorrectly in coretax, as this will affect the coordination of exchange of information," said Fransiska.
Referring to the form format for adding GloBE taxpayer status under Director General of Taxes Regulation No. PER-6/PJ/2026, the UPE-related information that must be entered includes the TIN or tax identification number, name, address, country and bookkeeping period.
To add GloBE taxpayer status, a corporate taxpayer that is a constituent entity of a GloBE-covered MNE group must independently add the status via coretax.
"Ensure you log in using the PIC account, then impersonate the corporate account. Next, go to the My Portal menu, then Status Change, and click the Add Status as GloBE Taxpayer sub-menu. Please fill in the data," said tax instructor M Sofi Raga Sukmana.
Where the UPE is located in Indonesia, the fields for adding GloBE taxpayer status can be populated automatically from the coretax database. Where the UPE is located overseas, the taxpayer must manually enter the required data.
"Please take into account the bookkeeping period, as it follows the consolidation period of the UPE," said Sofi.
In addition to the above topic, there is coverage of the government's plan to review VAT policy in the textile industry. There is also discussion relating to letters of inquiry (surat permintaan penjelasan atas data dan/atau keterangan/SP2DK in Indonesian), the auction of assets belonging to tax debtors, marketplace tax and other matters.
Below is a full review of the tax articles.
Entities to Register as GloBE Taxpayers & File Returns, No Delegation
Tax Instructor at the Special Jakarta Regional Tax Office, Fransiska Yansye, said that the addition of GloBE taxpayer status must be carried out by all constituent entities that are members of a GloBE-covered MNE group.
Although some countries allow a constituent entity to delegate GloBE taxpayer registration administration to a constituent entity acting as a representative, she stated that Indonesia does not adopt such a scheme.
"For example, if there are 3 subsidiary constituent entities in Indonesia, all 3 entities must register once the ultimate parent entity has consolidated EUR750 million. There is therefore no lead entity, each is individually responsible for its own obligations," she said. (DDTCNews)
Gov't Reviews VAT on Textile Workers Under Fixed-Term Contracts
The government will review value added tax (VAT) regulations related to the use of labour under fixed-term employment agreement (perjanjian kerja waktu tertentu/PKWT in Indonesian) schemes in the textile and garment industry.
Coordinating Minister for Economic Affairs, Airlangga Hartarto, said that labour demand in that industry is fluctuating in nature, as it must adapt to orders that follow seasonal patterns. For that reason, the industry requires flexibility in the use of PKWT workers.
“The next matter concerns VAT. We have conveyed that the textile and garment industry needs flexibility to use labour, particularly PKWT workers, in handling orders that span four seasons,” he said. (Bisnis.com)
DGT Issues Hundreds of Thousands of SP2DK to Taxpayers
The DGT has sent hundreds of thousands of 'love letters' to taxpayers. This measure forms part of taxpayer compliance supervision through the use of tax data and information.
By the end of August 2026, the DGT had issued 354,404 letters of inquiry (surat permintaan penjelasan atas data dan/atau keterangan/SP2DK in Indonesian) to taxpayers. Of that number, 304,994 were SP2DK issued in the context of compliance monitoring.
"For SP2DK issued for supervision purposes up to 31 August 2026, the figure stands at 304,994 SP2DK,” said the DGT's Director of Tax Dissemination, Service and Public Relations, Inge Diana Rismawanti. (Kontan)
MoF Drafts FRSW Technical Rules, Entrepreneurs Urged to Prepare
The Ministry of Finance (MoF) is still drafting the minister of finance regulation (MoF Reg.) that will set out the technical provisions governing the Financial Reporting Single Window (FRSW), known in Indonesian as Platform Bersama Pelaporan Keuangan (PBPK).
The MoF's Director of Financial Profession Development and Supervision (Pembinaan dan Pengawasan Profesi Keuangan/PPPK in Indonesian), Erawati, said that the draft ministerial regulation constitutes implementing rules under Gov. Reg. 43/2025. Financial sector entrepreneurs and parties with business interactions in the financial sector will be required to submit financial statements to the regulator via the FRSW.
"The FRSW will serve as the single gateway for the submission of financial statements by financial sector entrepreneurs and parties with business interactions in the financial sector, whilst also acting as the single source of truth for all users of financial statement data in Indonesia," she said. (DDTCNews)
DGT Seeks to Hold Nationwide Auctions of Tax Debtors' Assets
The DGT hopes to conduct simultaneous nationwide auctions of tax debtors' assets next year.
The DGT's Director of Law Enforcement, Samingun, said that simultaneous auctions are typically held by tax offices across various regions, including West Java. However, he expressed hope that tax collection through simultaneous auction activities could be expanded to a national scale.
"This activity is highly strategic and we are working together in synergy. If at present we are only conducting simultaneous auctions across West Java, we hope that next year we will be able to hold a simultaneous auction covering the whole of Indonesia," he said. (DDTCNews)
Article 22 Income Tax Collection: Marketplaces Await DGT Clarification
The Indonesian E-Commerce Association (idEA) is still awaiting certainty from the Directorate General of Taxes (DGT) regarding the implementation timeline for the designation of marketplace providers as Article 22 Income Tax collection agents on online merchants' income.
idEA Chairperson, Budi Primawan, said the appointment of marketplaces must be set out in a director general of taxes decree as a written legal basis that formally confirms the implementation schedule for the policy under MoF Reg. 37/2025.
"Previously, there was announcement PENG-46/PJ.09/2026 from the Directorate of Tax Dissemination, Service and Public Relations, but what we are still awaiting is a director general of taxes decree, because the previous implementation postponement was also established through a director general decree," he claimed. (DDTCNews)