The Directorate General of Taxes (DGT) at the Ministry of Finance recorded 5,581 taxpayers registered as GloBE taxpayers. GloBE taxpayers include constituent entities and members of joint venture groups operating in Indonesia that are part of multinational enterprise (MNE) groups subject to the Global Anti-Base Erosion Rules (GloBE), or global minimum tax rules.
Director General of Taxes Bimo Wijayanto said the figure was based on data and information held by the DGT, including information on business groups with annual consolidated revenue of at least EUR 750 million.
“There are already 5,581 GloBE taxpayers, meaning their consolidated financial accounts show that their annual turnover exceeds EUR 750 million,” Bimo said in Bogor on Thursday (Oct. 1, 2026).
Based on the data, the DGT will begin exercising Indonesia’s taxing rights over entities that fall under the global minimum tax rules. The minimum tax rate under the scheme is 15%.
Consolidated financial statements will be among the sources used by the DGT to identify entities within the scope of GloBE and calculate Indonesia’s taxing rights over business activities carried out in the country.
“We will begin exercising our 15% taxing rights over their turnover from business activities in Indonesia,” Bimo said.
In addition to voluntary registration, the DGT is authorized to officially designate an entity as a GloBE taxpayer. The mechanism can be applied to entities that, based on DGT data, meet the criteria but have not registered themselves by the stipulated deadline.
“We can also add the status officially. This can be done because we have data and information on taxpayers that already meet the criteria for GloBE taxpayers but have not registered themselves by the stipulated deadline,” Bimo said.
Nevertheless, the DGT will continue to prioritize voluntary compliance in implementing the global minimum tax rules.
“We will continue to prioritize voluntary compliance while ensuring that all entities covered by the global minimum tax can properly exercise their rights and fulfill their tax obligations,” Bimo said.
The implementation of GloBE in Indonesia is governed by DGT Regulation No. PER-6/PJ/2026 on Procedures for Exercising Taxing Rights and Fulfilling Global Minimum Tax Obligations under International Agreements.
The regulation stipulates that MNE groups with annual consolidated revenue of at least EUR 750 million, or approximately IDR 15 trillion, fall within the scope of the global minimum tax. The threshold must be met in at least two of the four fiscal years preceding the first GloBE tax year.
Article 3 paragraph (2) of the regulation states that “the annual consolidated revenue of an MNE group is at least EUR 750 million based on the Consolidated Financial Statements of the Ultimate Parent Entity.”
Indonesia applies a 15% global minimum tax rate as part of its commitment to the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS).
MNE groups within the scope of GloBE are required to register as GloBE taxpayers through the Taxpayer Portal. Registration must be completed no later than nine months after the end of the first GloBE tax year.
If the registration obligation is not fulfilled voluntarily, the DGT may officially designate an entity as a GloBE taxpayer based on available data and information.
In addition to registration, taxpayers must fulfill reporting obligations through the GloBE Annual Tax Return. The reporting covers top-up tax obligations under the Income Inclusion Rule (IIR), Undertaxed Payment Rule (UTPR), and Domestic Minimum Top-up Tax (DMTT).
Meanwhile, an entity serving as the ultimate parent of an MNE group must submit a GloBE Information Return (GIR) to the DGT. The report includes information on the group structure, effective tax rates in each jurisdiction, and calculations of top-up tax under the GloBE rules.
Also Read:
Tax Refunds Are a Right, Not a Fiscal Favor
What Is Tax in Indonesia?
Breaking Down the Article 21 Withholding Tax Provisions
