The Indonesian government has begun applying a 15 percent global minimum tax (GMT) since September 2026. The policy targets multinational companies with group consolidated revenue of more than 750 million euros, about Rp15.17 trillion, a year.

Commitment to claim taxing rights

Director General of Taxes Bimo Wijayanto said applying the GMT is Indonesia's commitment to claim taxing rights over multinational companies that meet the criteria. "So indeed today all authorities are committed that this year Indonesia, starting September 2026, is committed to take the 15 percent taxing right over multinational enterprises whose consolidated turnover is above 750 million euros a year," he said at the Directorate General of Taxes Media Gathering in Bogor, West Java, on Thursday (12/11/2026).

According to Bimo, the policy aims to ensure multinational companies make a fair tax contribution for their economic activity in Indonesia.

Why the GMT is applied

Until now, multinational companies have been able to exploit differences in tax rules between countries to reduce their tax obligations. Through the GMT, the government seeks to stop that practice while creating fairer business competition between global companies and domestic players.

Bimo stressed that the GMT is not merely a technical international tax policy but part of efforts to keep the national tax system fair. Multinational companies that benefit economically from the Indonesian market, he said, must make a commensurate contribution to national development. Tax revenue from large companies is needed to fund public facilities, from education and health to infrastructure.

The policy also aims to prevent a race to the bottom, that is, countries competing to cut tax rates to attract investment. With a 15 percent minimum tax standard, multinational companies are expected to no longer be free to reduce their tax obligations by exploiting rate differences between countries.

Entities identified

Based on 2023 Country-by-Country Reports (CbCR) data, the tax office has identified a number of entities within the GMT's scope.

• Domestic taxpayers: 37 parent companies and 1,721 subsidiaries.
• Foreign taxpayers: 1,717 parent entities and 4,688 subsidiaries.

The tax office has also invited about 78 taxpayers, both parent entities and subsidiaries domiciled in Indonesia.

Sources

• Antisipasi Penghindaran Pajak, RI Berlakukan Pajak Minimum 15 Persen — CNN Indonesia, Jumat, 13 November 2026 08:15 WIB. https://www.cnnindonesia.com/ekonomi/20261113073023-532-1426659/antisipasi-penghindaran-pajak-ri-berlakukan-pajak-minimum-15-persen