#Minister of Finance Regulation No. 136/2024

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

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

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

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

Joint Ventures and The Impact on Global Minimum Tax Calculation

Learn about the impact of GloBE rules implementation under PMK 136/2024 and the additional tax mechanism on joint venture business activities in Indonesia.

Feb 27, 2025

PMK 136 of 2024: A Transformational Leap Towards the Era of Global Minimum Tax

The Indonesian government has issued PMK-136/2024 as the foundation for implementing the Global Minimum Tax (GloBE). Explore the scope of this regulation, its impact on multinational companies, and how it enhances Indonesia’s tax system.

Feb 24, 2025

Constituent Entities Exempted from GloBE Rules under PMK 136/2024

Learn more about entities exempt from the global minimum tax rules under PMK 136/2024. Find the list of government institutions, international organizations, investment entities, and other entities not affected by the GloBE provisions.

Feb 19, 2025

Global Minimum Tax Applies, Know the Exchange Rate Rules to Comply With

One essential aspect of PMK Number 136 of 2024 regarding the global minimum tax is the requirement for consistency in the currency used to calculate the additional tax.

Feb 10, 2025

An Overview of Covered Tax Calculation Under PMK 136/2024

To implement the global minimum tax regulations under PMK Number 136/2024, it is essential to understand the provisions of the covered tax to accurately calculate the effective tax rate.

Feb 4, 2025

Implementation 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

Understanding 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

Government Introduces 5 Relaxations for First Year of Global Minimum Tax

The government provides relaxation in the form of facilitation and relief for multinational enterprises (MNEs) covered under the GloBE provisions, as stipulated in the Minister of Finance Regulation (PMK) Number 136 of 2024.

Jan 25, 2025

PMK 136/2024: Safe Harbour Provisions in the Transitional Period of GloBE Rules

The global minimum tax provisions in PMK Number 136 of 2024 provide special treatment for entities in an MNE group to comply with the Global Anti-Base Erosion (GloBE) Rules, particularly in the calculation of information for tax revenue reporting or safe harbour processes.

Jan 24, 2025

Understanding UTPR in PMK 136/2024: A Proportional Additional Tax Mechanism

Jan 22, 2025