Global Minimum Tax Era Commences: Qualifying Multinational Groups Subject to Mandatory GloBE Taxpayer Registrations and GIR Reporting by Parent Entities

Indonesia’s Director-General of Taxes (“ Director-General ”) recently issued Regulation No. PER-6/PJ/2026 of 2026 (“ Regulation 6/2026 ”) on Procedures for the Exercising of Rights and the Fulfillment of Global Minimum Tax (“ GMT ”) Obligations Based on International Agreements. This framework sets out various administrative and procedural compliance mechanisms that will now apply within Indonesia under the Global Anti-Base Erosion Rules (“ GloBE ”).