QDMTT Applies, DJP Reports Gratuities, Simbara Adds Features

QDMTT can still be applied despite the G‑7 agreement on global tax rules. Under Article 1 number 40 of Ministerial Regulation (PMK) 136/2024, the Domestic Minimum Tax (DMTT) imposes a surcharge on Indonesian taxpayers that are constituent entities of multinational groups with an effective tax rate below 15 %. The surcharge applies when the group’s annual revenue reaches at least €750 million in two of the four fiscal years preceding the relevant year.

The Directorate General of Taxes (DJP) recorded 627 gratuity (gratifikasi) reports in 2024, up from 491 in the prior year, with an estimated total value of Rp961.73 million. DJP also appointed five foreign firms as electronic VAT (PMSE) collectors, bringing the total designated collectors to 251, and confirmed that electronic receipt evidence can still be downloaded via the coretax portal.

The digital Mineral and Coal Information System (Simbara) will add monitoring functions for copper starting 15 December 2025 and for gold in 2026, coinciding with a new export levy on gold. OECD’s country‑by‑country reporting data for 2022 shows continued high levels of base erosion and profit shifting (BEPS) by multinationals, underscoring ongoing tax compliance challenges.