#Undertaxed Payment Rule (UTPR)

A 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

Building 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

Deep 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

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

Jan 22, 2025