Record tabs in Makefile in IntelliJ / PhpStorm when setting up around the world to use spaces?

I am using PhpStorm / IntelliJ. It is indented using default spaces, because I often use PHP PSR-2. I do not want to change the default indentation settings .

However, I want to write make files, and they need to use tabs for indentation.

How can I write makefiles in PhpStorm / IntelliJ with default spaces?

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