GloBE Country Guide: Indonesia

Summary

Status	Enacted Law
Law	Government Regulation No. 55/2022 of December 20, 2022 Ministry of Finance Regulation Number 136 of 2024 of December 31, 2024 On May 4, 2026, Indonesia issued Regulation of the Director General of Taxes Number: PER-6/PJ/2026 to provide detailed administrative provisions for Indonesia’s Global Minimum Tax.
Effective Date	Financial years beginning on or after January 1, 2025
IIR	Yes (2025)
UTPR	Yes (2026)
QDMTT	Yes (2025)
Filing Deadlines	Standard
Safe Harbours	Transitional CbCR Safe Harbour, the Transitional UTPR Safe Harbour, and the Simplified calculations for Non-Material Constituent Entities Safe Harbour

Legislation
General
Differences to Model Rules
Qualifying Domestic Minimum Top-Up Tax
Administration and Filing
Penalties

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Lee Hadnum

Lee is a qualified Chartered Accountant and a former Senior Tax Analyst at Bloomberg Tax. Lee began his career in Ernst & Young's Entrepreneurial Services department and has 20 years of international tax planning experience.

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