Indonesia imposes 5 separate filing obligations under Pillar Two. The earliest is Permohonan penambahan status sebagai Wajib Pajak GloBE, due within 9 months of the first in-scope year end. Checked against the authority on 10 October 2026.
Payment falls due four months before the return. The deadlines run off the Tahun Pajak GloBE, which is the year after the one being assessed — a distinction that catches people out.
GloBE taxpayer status + NPWP + Portal Wajib Pajak access
A valid NPWP registered in the DJP system is checked automatically when a return is received. If the taxpayer does not apply for GloBE status, the tax office may add it of its own motion on administrative review.
| Charge | Local name | In force from |
|---|---|---|
| IIR | Pajak Minimum Global — IIR | Tax year 2025 |
| UTPR | Pajak Minimum Global — UTPR | Tax year 2025 |
| Domestic | Pajak Minimum Global — DMTT | Tax year 2025 (a later start for DMTT is reported but not confirmed from the regulation) |
Also: Lampiran A · GloBE taxpayer status application
Application to be added as a GloBE taxpayer. Where it is not made, the tax office may add the status itself.
Also: Annual top-up tax returns
Three annual returns: the GloBE return filed by the ultimate parent, the UTPR return by a taxpayer receiving a UTPR allocation, and the DMTT return by every GloBE taxpayer.
Also: GIR · Informasi terkait penerapan GloBE
Filed by the Indonesian ultimate parent. Where the parent is abroad, an Indonesian taxpayer must file if designated as Entitas Konstituen Pelapor, or if the reporting entity sits in a jurisdiction with no qualifying competent authority agreement.
Also: Lampiran J
Written notice identifying the parent entity, the other Indonesian taxpayers, and the party filing the GIR. Filed by every GloBE taxpayer that does not file the GIR itself. An entity belonging to more than one group files a separate notification per group.
Also: Top-up tax payment
Payment of IIR, DMTT and UTPR top-up tax. Tax account code 411618; deposit type codes 610 (IIR), 620 (UTPR), 630 (DMTT).
PER-6/PJ/2026 states no amounts and relies on the general KUP law. It does set out supervision (Art. 23), audit (Art. 24), reduction or waiver of sanctions where the taxpayer erred or was not at fault (Art. 25), and objection, appeal and suit (Arts. 25–27). Amounts unverified.
5 separate obligations: Permohonan penambahan status sebagai Wajib Pajak GloBE; SPT Tahunan PPh GloBE / UTPR / DMTT; GloBE Information Return; Notifikasi; Pembayaran pajak minimum global.
No later than 9 months after the end of the first Tahun Pengenaan GloBE in which the thresholds are met. Filed by: The in-scope taxpayer. Channel: Portal Wajib Pajak.
No more than 4 months after the end of the Tahun Pajak GloBE — which falls the year after the year assessed. Extendable by up to 2 months, but only for the first in-scope year and only with proof of payment of any underpayment. Filed by: GloBE taxpayers, per return type. Channel: Portal Wajib Pajak, a web page, or a DJP-integrated application; electronically signed.
GloBE taxpayer status + NPWP + Portal Wajib Pajak access. A valid NPWP registered in the DJP system is checked automatically when a return is received. If the taxpayer does not apply for GloBE status, the tax office may add it of its own motion on administrative review.
PER-6/PJ/2026 states no amounts and relies on the general KUP law. It does set out supervision (Art. 23), audit (Art. 24), reduction or waiver of sanctions where the taxpayer erred or was not at fault (Art. 25), and objection, appeal and suit (Arts. 25–27). Amounts unverified.
Every row on this page was checked against the authority's own published page on 10 October 2026. PMK 136/2024, its official abstract, the Fiscal Policy Agency press release and PER-6/PJ/2026 were all read from Ministry of Finance sources. The separate start year for DMTT and the penalty amounts are unverified.
Saurabh Satija, “Indonesia Pillar Two filing obligations”, https://saurabhsatija.com/pillar-two-indonesia, accessed [date].
Quotation and citation with attribution and a link are welcome. The underlying data is open as JSON and as plain text.
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This page shows what Indonesia requires. The scoping tool takes your whole footprint and returns every filing it triggers, in deadline order, with the access prerequisites attached. About thirty seconds.