MUC BIJAK Vol. 7: Understanding the Concept, Impact, and Administrative Obligations of the Global Minimum Tax
JAKARTA. As 2025 draws to a close, the global tax community is gearing up for the enforcement of the Global Minimum Tax (GMT), set to take effect next year. As part of an international tax agreement, this rule ensures that multinational enterprises (MNEs) pay a global minimum tax of 15%, regardless of where they operate.
For many businesses, especially internationally scaled corporate groups, this regulation marks a significant shift. Beyond introducing a new tax calculation, GMT also imposes additional administrative obligations that must be understood and prepared for well in advance.
To assist taxpayers in navigating this major transition, MUC Consulting is once again holding its MUC Bicara Pajak (MUC BIJAK) webinar, now in its 7th edition, focusing on the 2025 implementation of the Global Minimum Tax.
The Significance of GMT 2025 Implementation
The adoption of GMT represents a major milestone in the transformation of global tax governance. The rule not only establishes a 15% minimum tax rate, but also sets out the framework for assessing tax sufficiency in each jurisdiction, introduces new administrative compliance requirements, and prompts a reevaluation of business structures.
In its early phase, safe harbour provisions are available to simplify compliance. Without sufficient understanding, companies risk misreporting and facing compliance issues. Therefore, an early and thorough understanding of GMT requirements is crucial.
This webinar will cover: the basic concepts of GMT, criteria for companies subject to GMT rules, administrative obligations to prepare for, and
the application of safe harbour provisions. The material is designed to provide a concise yet comprehensive overview of the practical implications for businesses operating in Indonesia.
Webinar Speakers
This webinar features a lineup of GMT and transfer pricing experts from MUC Consulting:
Keynote Speaker
Wahyu Nuryanto – Transfer Pricing Partner, MUC Consulting
Speakers
- Nendi Bahtiar – Head of Pillar 2 Tax Advisory Services
- Amanda Sholihah – GMT Advisor
- Res Hanifah – GMT Advisor
Moderator
- M. Arif Darmawan – Transfer Pricing Manager, MUC Consulting
Webinar Schedule & Registration
- Date: Tuesday, 25 November 2025
- Time: 14:00 – 16:00 WIB
- Platform: Zoom & Live Streaming on MUC Consulting’s YouTube Channel
Register here to join the discussion: https://mucly.net/BIJAK7_GMT
About MUC BIJAK
MUC BIJAK is a tax education initiative by MUC Consulting, designed as an open discussion forum and a platform for disseminating the latest tax policies. Through MUC BIJAK, we are committed to enhancing tax awareness and compliance using a practical and informative approach. (KEN)
