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Legal Remedies for GloBE Taxpayers: Appeals and Lawsuits under PER-6/PJ/2026

September 16, 2026

Under PER-6/PJ/2026, GloBE Taxpayers in Indonesia may challenge tax decisions through two legal remedies. An appeal can be filed with the tax court only against an objection decision and generally concerns the amount of tax payable, while a lawsuit addresses procedural matters, such as tax collection actions or decisions issued without following the prescribed procedures. As GloBE obligations move beyond registration and filing, multinational groups should ensure their computations and documentation are dispute-ready.