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#Domestic Minimum Top-up Tax (DMTT)
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articleBuilding Competence, MUC Consulting Holds FGD on Global Minimum Tax
MUC Consulting held a Focus Group Discussion (FGD) on the Global Minimum Tax (GMT) Regulation PMK 136/2024 to enhance tax consultants’ understanding of international tax regulations.
Oct 23, 2025
articleWhen the Global Minimum Tax Impacts Commercial Financial Statements
The 15% Global Minimum Tax (GMT) impacts commercial financial statements. Amendments to PSAK 212 and Ministry of Finance Regulation (PMK) Number 136/2025 require companies to disclose coverage and potential top-up tax exposure.
Oct 3, 2025
articleIndonesia Officially Gains Qualified Status for Global Minimum Tax, Here Are the Implications!
Indonesia officially secures qualified IIR and DMTT status in the global minimum tax from the OECD, granting the authority to collect top-up tax and providing legal certainty for multinational companies.
Aug 28, 2025
articleUnderstanding DMTT, The GloBE Rules’ Additional Tax That Benefits Indonesia
The implementation of the 15% global minimum tax under the Global Anti-Base Erosion (GloBE) Rules could benefit the Indonesian government, particularly due to the application of the Domestic Minimum Top-Up Tax (DMTT).
Jan 30, 2025
