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Act Now: The 9-Month Deadline for GloBE Taxpayer Status Registration is Fast Approaching

September 4, 2026

This is a reminder to taxpayers about their obligations under Director General of Taxes (“DGT”) regulation no. PER-6/PJ/2026 dated May 4, 2026, the implementing regulation for the Global minimum tax (“GMT”) regime in Indonesia. Taxpayers subject to the regime, known as “GloBE” , must register their status online through the DGT Coretax Taxpayer Portal. The provision targets constituent entities or members of joint ventures in Indonesia that are members of a multinational group (“MNE group”) with a minimum consolidated gross turnover of EUR750 million.

The threshold is calculated from the consolidated financial statements of the main parent entity in at least two of the four years prior to the year of imposition of GloBE. Article 4 paragraph (2) of PER-6/PJ/2026 requires that applications to register for additional status as a GloBE taxpayer be submitted no later than nine months after the end of the year of the first GloBE imposition. Thus, groups that met the threshold in 2025 must register no later than September 30, 2026.

The information needed for the additional status as a GloBE taxpayer registration application includes:

• Information on the Indonesian taxpayer
• Information on the ultimate parent entity
• MNE group information, such as the group name
• First year of GloBE imposition
• Address for correspondence
• Person in charge of GloBE tax obligations for the group

This new global minimum tax regime obligation has a direct impact on MNE groups operating in Indonesia. Companies will need to first determine whether they are constituent entities subject to the requirement, then prepare accurate data on the parent company and the person in charge. If the registration application is not submitted by the deadline, Article 4 paragraph (7) PER-6/PJ/2026 authorizes the DGT to unilaterally add the GloBE status for the taxpayer.

How to add GloBE taxpayer status through the Coretax system

The DGT just released user guide version 1.1 dated September 3, 2026, on how to register as a GloBE taxpayer through the Coretax Taxpayer Portal. The guide, which is only available in Bahasa Indonesia, is attached to his article. We provide a brief summary of the process below.

The taxpayer’s person in charge should handle this process.

• Log into your personal Coretax account.
• Choose the “impersonate” feature to access the corporate taxpayer’s account.
• Select the “My Portal” menu, the “Status Change” submenu, and the “Adding Status as a GloBE Taxpayer” submenu.
• Fill in the requested information (see the screenshot below).

Most of the data on the form, such as the application channel, application date, and taxpayer identity, is automatically filled in by the system. The part that must be filled in manually is the identity of the ultimateparent entity. If the taxpayer who registers is an ultimate parent entity and is domiciled in Indonesia, the NPWP data, name, address, country, and accounting period are automatically filled in. Otherwise, the information must be completed manually, including the Tax Identification Number if the ultimate parent entity is domiciled abroad.

Next step Taxpayer enters the PMN Group name, the first GloBE imposition year, and a correspondence address (which may follow the registered Taxpayer address), along with the PIC’s administrative contact details (NIK/NPWP, name, email, phone).

Conclusion

PER-6/PJ/2026 emphasizes that reporting on GloBE Taxpayer status is not just an administrative formality, but a condition with a strict deadline that determines the MNE group’s compliance with the global minimum tax regime in Indonesia.

Andersen in Indonesia is ready to help MNE groups map out their GloBE taxpayer status obligations, prepare registration documents, and monitor the progress of the implementation of PER-6/PJ/2026. Contact our team for assistance.

By Olina Rizki Arizal – Senior Partner