Tax Newsletter – Indonesia Pillar 2 Compliance
7 July 2026
The Indonesian Director General of Tax recently released DGT Regulation No. PER-6/ PJ/ 2026 (“DGTR 6/2026”) concerning Pillar 2 compliance as a follow up to the enactment of Minister of Finance Regulation No. 136 Year 2024 concerning Global Anti Base Erosion (GloBE) rules.
DGTR 6/2026 introduces Pillar 2 compliance requirements applicable to Indonesian GloBE taxpayers including GLoBE registration, GloBE annual tax return, GloBe Information Return (GIR) and notification, top-up tax payment, post-filing adjustments, compliance monitoring, tax disputes resolutions and transitional simplified reporting framework.
First year Pillar 2 implementation, in-scope Indonesian entities are expected to be registered as GloBE taxpayers under the Indonesian Tax Authorities (ITA) at the latest of nine months after the end of the first GloBE imposition year. This implies registrations will be due by 30 September 2026 for first year Pillar 2 implementation ending 31 December 2025. Top-up tax payment will be due by 31 December 2026. Extension of GloBE annual tax return filing must be notified to the ITA by 30 April 2027 together with the applicable top-up tax payment slip. GIR and Notification filings will be due by 31 March 2027 and is extendable to 30 June 2027, and proof of the filing must be attached to the GloBE annual tax return.
GloBE fiscal year refers to the year stated in the GloBE annual tax return which is one year after the GloBE imposition year. In the event of multiple currencies, GloBE taxpayers need to undertake five-year election in determining the currency for GloBE annual tax return.
DGTR 6/2026 introduces Pillar 2 compliance requirements applicable to Indonesian GloBE taxpayers including GLoBE registration, GloBE annual tax return, GloBe Information Return (GIR) and notification, top-up tax payment, post-filing adjustments, compliance monitoring, tax disputes resolutions and transitional simplified reporting framework.
First year Pillar 2 implementation, in-scope Indonesian entities are expected to be registered as GloBE taxpayers under the Indonesian Tax Authorities (ITA) at the latest of nine months after the end of the first GloBE imposition year. This implies registrations will be due by 30 September 2026 for first year Pillar 2 implementation ending 31 December 2025. Top-up tax payment will be due by 31 December 2026. Extension of GloBE annual tax return filing must be notified to the ITA by 30 April 2027 together with the applicable top-up tax payment slip. GIR and Notification filings will be due by 31 March 2027 and is extendable to 30 June 2027, and proof of the filing must be attached to the GloBE annual tax return.
GloBE fiscal year refers to the year stated in the GloBE annual tax return which is one year after the GloBE imposition year. In the event of multiple currencies, GloBE taxpayers need to undertake five-year election in determining the currency for GloBE annual tax return.
Download the full newsletter:
Contact us
