DGT Records 5,581 Entities Registered as GloBE Taxpayers

JAKARTA, DDTCNews - The Directorate General of Taxes (DGT) has recorded that, as of 30 September 2026, 5,581 taxpayers have registered as GloBE taxpayers.

Pursuant to the Director General of Taxes Regulation Number PER-6/PJ/2026, registration as a GloBE taxpayer is conducted through a self-initiated status addition mechanism via the coretax administration system.

"The number of GloBE taxpayers as of 30 September 2026, we are pleased to record that there are already 5,581 GloBE taxpayers," said Director General of Taxes Bimo Wijayanto on Thursday (1/10/2026).

The thousands of taxpayers in question have become GloBE taxpayers because they form part of a multinational enterprise (MNE) group with revenue based on consolidated financial statements of at least EUR750 million.

Indonesia, as a jurisdiction that has adopted the global minimum tax in accordance with the GloBE rules, is entitled to impose a top-up tax where the effective tax rate (ETR) of entities located in Indonesia falls below 15%.

"We will begin exercising our 15% taxing rights over their turnover from their business activities in Indonesia," said Bimo.

Going forward, Bimo stated that the DGT will add GloBE taxpayer status ex officio in cases where taxpayers within the scope of GloBE fail to add their status on a self-initiated basis.

For the time being, he added, the DGT is prioritising voluntary compliance and encouraging taxpayers covered by GloBE to add their status.

"Going forward, we will of course continue to prioritise voluntary compliance whilst ensuring that all entities falling within the scope of the global minimum tax are able to fulfil their tax rights and obligations properly," said Bimo.

For information, an MNE group is covered by GloBE where its annual revenue reaches EUR750 million based on the consolidated financial statements of the ultimate parent entity (UPE) in 2 of the 4 fiscal years preceding the year in which GloBE applies.

Taxpayers constituting members of a GloBE-covered group are required to apply for status addition via coretax using the taxpayer account acting as the person in charge (PIC) of the corporate taxpayer.

The addition of status as a GloBE taxpayer is carried out via the menu: My Portal > Status Change > Addition of Status as a GloBE Taxpayer. (rig)