#Pillar Two

Singapore Officially Adopts Amount B. What About Indonesia?

Singapore has formally adopted Amount B through its Simplified and Streamlined Approach (SSA) to simplify the pricing of related party transactions. This article discusses the pilot testing mechanism, risks of double taxation, implementation challenges, and Indonesia’s policy direction regarding Amount B.

Dec 3, 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

The Dilemma of Digital Taxation; Deadlocked Negotiations and the Threat of Retaliation

This article discusses the digital tax dilemma amid stalled global negotiations, the threat of retaliation from the United States, and the potential implementation of a Digital Services Tax (DST) in Indonesia. It explores how the GloBE rules, Pillar One, and VAT on Digital Products (PMSE) play a role in asserting Indonesia’s taxing rights on the digital economy.

Sep 12, 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

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

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

Jan 22, 2025