MINISTRY OF FINANCE OF THE REPUBLIC OF INDONESIA
REGULATION OF THE DIRECTOR GENERAL OF TAXES
NUMBER PER-6/PJ/2026
ON
PROCEDURES FOR THE EXERCISE OF RIGHTS AND FULFILLMENT OF GLOBAL MINIMUM TAX OBLIGATIONS BASED ON INTERNATIONAL AGREEMENTS

DIRECTOR GENERAL OF TAXES,

Considering :

that in order to implement the provisions of Article 65 paragraph (15) of Minister of Finance Regulation Number 136 of 2024 on the Imposition of Global Minimum Tax Based on International Agreements, it is necessary to establish a Regulation of the Director General of Taxes on Procedures for the Exercise of Rights and Fulfillment of Global Minimum Tax Obligations Based on International Agreements;

Bearing in Mind :

Minister of Finance Regulation Number 124 of 2024 on the Organization and Work Procedures of the Ministry of Finance (State Gazette of the Republic of Indonesia of 2024 Number 1063) as amended by Minister of Finance Regulation Number 117 of 2025 on Amendment to Minister of Finance Regulation Number 124 of 2024 on the Organization and Work Procedures of the Ministry of Finance (State Gazette of the Republic of Indonesia of 2025 Number 1208);
Minister of Finance Regulation Number 136 of 2024 on the Imposition of Global Minimum Tax Based on International Agreements (State Gazette of the Republic of Indonesia of 2024 Number 1111);

HAS DECIDED:

To Establish :

REGULATION OF THE DIRECTOR GENERAL OF TAXES ON PROCEDURES FOR THE EXERCISE OF RIGHTS AND FULFILLMENT OF GLOBAL MINIMUM TAX OBLIGATIONS BASED ON INTERNATIONAL AGREEMENTS.

CHAPTER I
GENERAL PROVISIONS

Article 1

In this Regulation of the Director General, the following shall mean:

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