A Taxpayer which, based on the above definition, is a domestic parent entity with consolidated gross revenue of more than IDR 11 trillion is required to prepare a CbCR.

A Taxpayer that is regarded as part of the constituent entities with a parent entity residing outside Indonesia should only be require to prepare a CbCR if at least one of the following criteria is achieved:

1. The country / jurisdiction of the overseas parent entity does not require the submission of CbCR;
2. The country / jurisdiction of the overseas parent entity does not have QCAA; or
3. The country / jurisdiction of the overseas parent entity has QCAA but its CbCR cannot be obtained by the DGT.