Politics · Indonesia · 6 hrs ago
Indonesia Says 5,757 Taxpayers Have Met Global Minimum Tax Rules
Indonesia’s tax authority identified 22,662 taxpayers in 1,980 company groups as potentially covered by the global minimum tax as of October 20, 2026.
Only 5,757 had met the requirements, about one quarter of those identified.
The policy applies to large multinational groups with consolidated revenue of at least 750 million euros in at least two of the previous four fiscal years.
It compares a group’s effective tax rate in each country with a 15% minimum, and additional tax may be due if the rate is lower.
The rules aim to limit profit shifting to low-tax locations and reduce excessive tax competition between countries.
Indonesia’s rules began taking effect in 2025, with one further mechanism starting in 2026.
Covered groups with calendar-year accounts must generally pay any additional tax for 2025 by December 31, 2026, and the tax authority is urging companies to check their status and prepare their data.
Indonesia’s tax authority said 5,757 taxpayers had met global minimum tax requirements as of October 20, 2026.
They are among 22,662 taxpayers in 1,980 company groups identified as potentially covered by the rules.
The 5,757 taxpayers represent about 25 percent of those identified as potentially covered.
The rules apply to qualifying multinational groups and compare their effective tax rates in each jurisdiction with a 15 percent minimum.
Indonesia’s global minimum tax rules are based on a 2024 finance ministry regulation.
- Who
- Indonesia’s Directorate General of Taxes, led by Bimo Wijayanto, reported the figures.
- What
- The authority said 5,757 taxpayers had met global minimum tax requirements, out of 22,662 identified as potentially covered.
- When
- The figures were recorded as of October 20, 2026, and reported on October 28, 2026.
- Where
- The figures concern taxpayers in Indonesia; Bimo announced them at the tax authority’s head office in South Jakarta.
- Why
- The global minimum tax aims to address tax-base erosion and profit shifting and reduce excessive tax competition.
This story does not have two clearly opposing sides.
Indonesia’s domestic minimum tax and Income Inclusion Rule took effect under Finance Ministry Regulation No. 136 of 2024.
The Undertaxed Profits Rule took effect in Indonesia.
The tax authority’s data showed 22,662 taxpayers in 1,980 groups potentially fell within the global minimum tax rules, with 5,757 having met the requirements.
Bimo Wijayanto announced the figures at a tax authority event in South Jakarta.
The general payment deadline for the 2025 tax year ends for company groups using the calendar financial year.
- Taxpayers meeting requirements
- 5,757
- Potentially covered taxpayers
- 22,662
- Company groups potentially covered
- 1,980
- Minimum effective tax rate
- 15 percent
- Revenue threshold
- At least 750 million euros in at least two of the previous four fiscal years
- 2025 tax-year payment deadline
- December 31, 2026, for calendar-year groups
What people are saying
Of the 22,662, 5,757 taxpayers have already fulfilled the regulations. This is about 25 percent who have fulfilled the regulations.
The goal is to help create a fairer international tax system and reduce aggressive tax competition, competition between tax rates that is too excessive and unfair.