Indonesian Directorate General of Taxes (DJP) issued Regulation No. PER-6/PJ/2026 on 4 May 2026, establishing the procedures for fulfilling the Pillar 2 global minimum tax obligations as introduced by Regulation No. 136 of 2024. As previously reported, Regulation No. 136 of 2024 established rules for the income inclusion rule (IIR) and the (qualified) domestic minimum top-up tax (DMTT) with effect from 1 January 2025, and the undertaxed payment/profit rule (UTPR) with effect from 1 January 20…