Tag
#Qualified Domestic Minimum Top-up Tax
Showing 1-11 of 11 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
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
articleIndonesia to Officially Implement Global Minimum Tax Starting 1 January 2025
The government has officially implemented the Global Minimum Tax provisions of 15%, also known as the Global Anti-Base Erosion (GLoBE) Rules, effective January 1, 2025, as stipulated in Ministry of Finance Regulation (PMK) Number 136 of 2024.
Jan 16, 2025
articleGet Ready, The Minister of Finance Regulation on the 15% Global Minimum Tax to be Released This Month
The government has announced that domestic regulations will be issued regarding the 15% global minimum tax provisions in December 2024
Dec 4, 2024
articleImplementing Minimum Tax Provisions, Indonesia Changes Tax Holiday Scheme
The government will change the scheme of providing tax exemption facilities or tax holidays, as a result of the implementation of the 15% global minimum tax provision.
Oct 7, 2024
articleMinistry of Finance: Additional Tax Revenue from Global Minimum Tax Implementation Reaches IDR 8.8 trillion
The Ministry of Finance estimates that there will be additional tax revenue between IDR 3.8 trillion and IDR 8.8 trillion if Indonesia implements the global minimum tax provisions according to the international tax agreement under Pillar 2.
Sep 25, 2024
articleMinistry of Finance Prepares Regulation on Ratification of Global Minimum Tax Provision
The Ministry of Finance is currently preparing rules to ratify the 15% global minimum tax provision, which is contained in Pillar Two of the digital tax consensus
Aug 29, 2023
articleASEAN Countries To Anticipate Impact of Global Minimum Tax Implementation
ASEAN countries consider that the impact of the implementation of the global minimum tax initiated by the G20 and OECD must be anticipated before it is actually implemented in 2024.
Aug 28, 2023
articleAnticipating Pillar 2 of Global Tax Rules, Domestic Minimum Tax Instruments Are Prepared
The government has begun to prepare a strategy to minimize the impact of the imposition of the minimum tax rate contained in Pillar 2 of the global tax consensus.
Oct 28, 2022
