DGT Urges Coordination with Parent Entity Before GloBE Registration

JAKARTA, DDTCNews - The Directorate General of Taxes (DGT) is urging taxpayers that are members of a multinational enterprise (MNE) group to first coordinate with their parent company before registering as a GloBE taxpayer.

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 during a podcast on Tuesday (22/9/2026).

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," claimed 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 M Sofi Raga Sukmana, a Tax Instructor at the Special Jakarta Regional Tax Office.

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. (rig)