On 4 May 2026, Indonesia’s Directorate General of Taxation (DGT) issued Regulation No. PER‑6/PJ/2026 (PER‑6), setting out detailed administrative guidance for implementing Global Minimum Tax (GMT) obligations in accordance with international standards. This regulation implements Minister of Finance Regulation No. 136 of 2024 (PMK‑136), marking Indonesia’s formal adoption of the Global Anti‑Base Erosion (GloBE) Rules, or Pillar Two. Read the full article to explore how these new rules may impact your organization.
