eyid-tax-alert-may-2026

Indonesia’s Directorate General of Taxation issues an administrative regulation to implement BEPS 2.0 Pillar Two

We are pleased to share an update on the implementation of BEPS 2.0 Pillar Two in Indonesia, following the release of administrative guidance by the Directorate General of Taxation (DGT) on 4 May 2026 through DGT Regulation No. 6/PJ/2026. As a follow-up to Minister of Finance Regulation No. 136/2024 (MOF-136), this Regulation sets out detailed templates, procedures, and mechanisms regarding the related tax compliance obligations.