DGT Identifies 22,662 Taxpayers; Only 25% Have GloBE Taxpayer Status

JAKARTA, DDTCNews - The Directorate General of Taxes (DGT) has identified 22,662 taxpayers belonging to 1,988 business groups that are indicated to fall within the scope of the global minimum tax (GMT) rules.

Director General of Taxes, Bimo Wijayanto, stated that, of those 22,662 taxpayers, only 5,757 have added their status as GloBE taxpayers.

"Some 5,757 taxpayers have already applied the regulation [by adding GloBE taxpayer status], or approximately 25%," he said on Wednesday (28/10/2026).

Bimo highlighted that those thousands of GloBE taxpayers will require assistance and education in fulfilling their tax administration obligations going forward.

In line with this, tax officers also need to equip themselves with knowledge of the GloBE rules. As such, they are able to provide assistance and consultation to GloBE taxpayers registered within their respective jurisdictions.

"We recognise that preparation will certainly require detailed coordination within your respective groups and a thorough understanding of the new provisions. We invite you to coordinate with the tax offices where you are registered," said Bimo.

For information, the global minimum tax applying the Global Anti-Base Erosion (GloBE) Rules is designed to ensure that large multinational enterprise (MNE) groups pay a minimum tax on income arising in every jurisdiction in which they operate.

Indonesia is one of the countries that has adopted GloBE and has regulated it through MoF Reg. 136/2024. The technical provisions for implementing GloBE, including the obligation to add GloBE taxpayer status, are also regulated under the Director General of Taxes Regulation PER-6/PJ/2026.

Referring to Article 1 number 11 of PER-6/PJ/2026, a taxpayer subject to GloBE (a GloBE taxpayer) is a constituent entity or a member of a joint venture group incorporated or domiciled in Indonesia that constitutes a member or part of an MNE group included in GloBE.

It should be noted that a constituent entity or member of a joint venture group of an MNE group becomes a GloBE taxpayer if it satisfies the following 2 conditions:

• The annual gross turnover of the MNE group is at least EUR750 million based on the consolidated financial statements of the ultimate parent entity (UPE); and
• That gross turnover threshold is fulfilled in at least 2 of the 4 fiscal years before the year of the imposition of GloBE. (rig)