Indonesia Records 1,460 GloBE Taxpayer Registrations

TL;DR

Indonesia's Directorate General of Taxes recorded 1,460 corporate taxpayers registered for GloBE status, according to DDTCNews reporting on 18 September 2026. The rules target qualifying multinational groups, not individual expats or standalone local companies.

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The Facts

Indonesia's Directorate General of Taxes recorded 1,460 corporate taxpayers registered for GloBE status, according to DDTCNews reporting on 18 September 2026. The report attributes the figure to Director General Bimo Wijayanto after the APBN KiTa press conference and identifies the registrants as members of groups with ultimate parent entities outside Indonesia. This is a count of registered taxpayer entities, not necessarily 1,460 separate multinational groups.

The announcement is an administrative milestone. It does not establish the amount of additional tax payable by those entities, or show that every Indonesian company with a foreign shareholder must register.

Indonesia's framework is set out in PMK 136/2024. Its scope covers qualifying multinational groups, with rules for constituent entities and exclusions. The framework includes IIR, UTPR and domestic minimum top-up tax (DMTT). Registration figures for foreign-parented entities should not be read as evidence that Indonesia has suspended or replaced other parts of that framework.

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In Practice

PER-6/PJ/2026, Articles 3 and 4, sets the registration procedure. The group revenue threshold is at least EUR 750 million in the ultimate parent's consolidated financial statements, met in at least two of the four years preceding the GloBE imposition year.

An entity that meets the applicable requirements must apply electronically through the Taxpayer Portal to add GloBE taxpayer status, no later than nine months after the end of its first GloBE imposition year. The tax office can add the status administratively if the required application is not submitted.

For a group whose first GloBE imposition year ends on 31 December 2025, that nine-month rule gives a registration deadline of 30 September 2026. This is a worked example, not a universal deadline for every company: the actual first year and fiscal year-end must be checked.

A PT PMA's foreign ownership alone does not settle its position. Assessment must consider the relevant group, the entity's classification and applicable exclusions. A foreign joint-venture partner also does not, by itself, establish that the venture is covered.

Registration and top-up tax liability are different questions. Under PMK 136/2024, effective tax rate calculations are performed by jurisdiction; additional tax depends on the applicable computation and relief provisions. Readers should not interpret the registration announcement as a new flat charge on the revenue of every foreign-owned business.

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Bali Zero Take

Our Analysis

For a Bali business linked to a large international group, the useful next step is coordination between the local finance team and the group's tax function. Local turnover alone is an inadequate screening tool because the revenue threshold operates at group level.

Our editorial recommendation is to document the scope assessment before treating registration as either mandatory or irrelevant. A short written record should identify the group, the relevant financial years, the entity's classification, any applicable exclusion and the resulting deadline.

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Next Steps

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Sources

• DDTCNews: DJP Catat 1.460 Entitas Sudah Daftar Jadi Wajib Pajak GloBE, 18 September 2026.
• Directorate General of Taxes: PER-6/PJ/2026, Articles 3 and 4.
• Directorate General of Taxes: PMK 136/2024, scope and computation provisions.

Primary Source

Exa: expert-taxindonesia.com

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