Tag
#Income Inclusion Rules (IIR)
Showing 1-6 of 6 items
articleA 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
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
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
articleDeep 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
articleImplementation of IIR as a Charging Mechanism in the Global Minimum Tax under PMK 136/2024
The implication of implementing the global minimum tax (GloBE Rules) is the imposition of an additional tax on entities subject to an effective tax rate below 15%. One of the additional tax mechanisms regulated in PMK 136/2024 is the Income Inclusion Rules (IIR).
Jan 31, 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
