#Two Pillar

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

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

DGT Reveals Indonesia's Chance to Collect Income Tax from Google and Others May Vanish

DGT says Indonesia's chance to tax global digital companies may vanish as Pillar 1 talks are expected to reach a deadlock.

Feb 18, 2025

Navigating the Global Minimum Tax Strategies Under PMK 136/2024 through the MUC Bijak Webinar

MUC Consulting is once again hosting the MUC Bijak webinar to discuss the implementation of the Global Minimum Tax under PMK 136/2024. The discussion will cover its impact, challenges, and preparations for affected companies.

Feb 10, 2025

Trump Confirms America's Withdrawal from Global Tax Agreement

President-elect of the United States, Donald Trump, has confirmed that the U.S. will withdraw from the global tax agreement, also known as the Two-Pillar Solution, designed by the OECD/G-20.

Jan 30, 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

Get 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

Ministry 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

Meeting OECD Secretary-General, Sri Mulyani Discusses Pillars 1 and 2

Mar 6, 2024

Understanding the GLoBE Information Return: A Mandatory Document for Entities related to Pillar 2

The global minimum tax provision contained in Pillar 2 of the international taxation consensus does not only affect the amount of tariff that must be borne by covered business entities. More than that, this global agreement will also increase the tax administration obligations that must be fulfilled by covered companies. 

Feb 12, 2024

Differing Views: Global Tax Pillar 1 Agreement Set to Face Setback

The signing of the Multilateral Convention (MLC) on Pillar 1 has been postponed until June 2024. Previously, the OECD targeted the signing of the MLC to take place at the end of 2023.

Jan 3, 2024

OECD Releases Text of Pillar 1 Convention on Global Taxing Rights

The Organization for Economic Co-operation and Development (OECD) through the Inclusive Framework (IF) on Wednesday (11/10), has released the text of the Multilateral Convention (MLC) Pillar 1in the international tax framework.

Oct 13, 2023

Ministry 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

ASEAN 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

Minister of Investment Questions The Global Minimum Tax Implementation

 Investment Minister or Head of the Investment Coordinating Board (BKPM) Bahlil Lahadalia questioned the implementation of the global minimum tax rule of 15% since it affects the development of investment in Indonesia. 

Aug 22, 2023

Anticipating 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

Minimum Tax Rules to Squeeze Investment of Multinational Companies Up to 2%

Jun 13, 2022

MUC Consulting Emphasizes the Importance of Digital Tax Consensus

May 27, 2022