#Global Minimum Tax

DGT: Global Minimum Tax May Add IDR 4.49 Trillion to State Revenue

The DGT estimates the Global Minimum Tax will generate up to IDR 4.49 trillion in additional state revenue through the IIR and QDMTT mechanisms.

Jul 16, 2026

A Year of GMT Rules in Indonesia: Implementation and Challenges

Global Minimum Tax (GMT) has become a new tax regime in Indonesia since 2025. This article discusses is a one-year review of Minister of Finance Regulation (PMK) 136/2024 implementation, covering practical clarity, administrative burdens, and fiscal implications. 

Feb 4, 2026

OECD Releases Side-by-Side Package for Global Minimum Tax 

Jan 6, 2026

MUC Launches GMT Focus, a Dedicated Channel for Global Minimum Tax Information

MUC Consulting has launched GMT Focus, a comprehensive information channel on the Global Minimum Tax. Get access to regulations, technical guidelines, and professional insights to prepare for the implementation of GMT in 2025.

Nov 26, 2025

MUC Professionals Share Insights on GMT and APA in UPN Veteran Yogyakarta Practitioner Lecture

Transfer pricing professionals from MUC Consulting were invited as guest lecturers in the Practitioner Lecture at UPN Veteran Yogyakarta, discussing risk mitigation through Advance Pricing Agreements (APA) and the implementation of the Global Minimum Tax (GMT). The material is expected to strengthen students’ understanding of international taxation issues that are becoming increasingly relevant in the professional world.

Nov 18, 2025

Special Adjustment Mechanism for the Calculation of GloBE Income or Loss

In-Depth Review of Special Adjustments to GloBE Income or Loss under PMK 136/2024 for Global Minimum Tax, Banks, Insurance, PEs, Shipping, and Flow-through Entities

Nov 17, 2025

MUC BIJAK Vol. 7: Understanding the Concept, Impact, and Administrative Obligations of the Global Minimum Tax

The MUC BIJAK Vol. 7 webinar explores the upcoming implementation of the Global Minimum Tax (GMT) in 2025, covering its fundamental concept, implications for multinational enterprises, administrative obligations, and safe harbour provisions. Gain insights into key global tax developments with GMT experts from MUC Consulting.

Nov 14, 2025

A Simple Guide to Understanding Indonesia’s Global Minimum Tax

The Global Minimum Tax will take effect in 2025 through PMK 136/2024. This article explains the concept, practical steps to understanding GMT in Indonesia, and the application of safe harbour rules for MNEs.

Oct 28, 2025

Building 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

When 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

Effect of the Global Minimum Tax: Tax Holiday Replaced by Refundable Tax Credit

The Indonesian government is shifting its fiscal incentives from tax holidays to refundable tax credits in response to the implementation of the 15% global minimum tax. Indonesia is set to impose a Top-Up Tax, as per Minister of Finance Regulation (PMK) No. 136/2024.

Sep 25, 2025

Government Considers Global Minimum Tax Exemption for SEZs

The government is currently reviewing the possibility of exempting companies operating in Special Economic Zones (SEZs) from the global minimum tax. This policy is seen as crucial to maintaining Indonesia’s investment competitiveness amid the tax incentive race among countries such as Thailand, Malaysia, Vietnam, the Philippines, and India.

Sep 9, 2025

PMK 136/2024: The Liminality of Tax Incentives

PMK 136/2024 marks a new chapter in Indonesia's tax incentives amid the implementation of the Global Minimum Tax, from the fading of tax holidays to the emergence of substance and sustainability-based fiscal strategies.

Sep 3, 2025

Trump Threatens Additional Tariffs, Digital Tax Becomes More Complex

Trump threatens additional tariffs on countries with digital taxes. Indonesia continues to strengthen regulations on digital tax, crypto, and the global minimum tax

Aug 29, 2025

Eight MUC Consulting Delegates Attend International Tax Conference

Eight consultants from MUC Consulting attended the 2025 International Tax Conference in Surabaya, which discussed global tax issues, including Pillar Two, cross-border digital economy, and the impact of Donald Trump's presidency.

Aug 29, 2025

Indonesia 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

Deep Dive into Global Minimum Tax: Dozens Attend MUC Exclusive Training

MUC Exclusive Training explored the global minimum tax in line with Minister of Finance Regulation (PMK) No. 136/2024, covering the charging mechanism, safe harbour, and case studies.

Aug 22, 2025

Exploring the Cash Grant Scheme: An Alternative to Tax Incentives

Apr 9, 2025

Guidelines for Adjusting GloBE Profit or Loss Under PMK 136/2024

Learn how to adjust GloBE profit or loss based on PMK 136/2024, including stock-based compensation, asset gains, and group tax consolidation.

Mar 11, 2025