Deep Dive into Global Minimum Tax: Dozens Attend MUC Exclusive Training
JAKARTA. MUC Consulting has once again successfully held its Exclusive Tax Training program. This session focused on the technical aspects of implementing the Global Minimum Tax.
The training was delivered by Nendi Bahtiar, Transfer Pricing Manager and Head of Pillar 2 Tax Advisory Services at MUC Consulting.
He was accompanied by Arif Azmi Rianto, Supervisor of Transfer Pricing at MUC Consulting, who acted as the session's facilitator. In general, the exclusive training covered six key topics:
- Identifying companies subject to PMK No. 136/2024
- Explanation of the charging mechanism: DMTT, IIR, and UTPR
- Calculation and adjustment of the Effective Tax Rate (ETR)
- Safe Harbour provisions under PMK 136/2024
- Administrative obligations and implementation timeline
- Case Study: Practical Application of the Global Minimum Tax
More than 20 participants attended the session, which was held on Thursday (August 21) at the MUC Building.
Also present was Wahyu Nuryanto, Partner of Transfer Pricing at MUC Consulting, who delivered the welcoming remarks.
Global Minimum Tax Regulation in Indonesia
In his remarks, Wahyu stated that the provisions regarding the global minimum tax in Indonesia have been regulated under the Minister of Finance Regulation (PMK) Number 136 of 2024.
This is a form of the Indonesian government's commitment as a member of the Inclusive Framework (IF) established by the OECD to develop solutions to base erosion due to developments in information technology.
Therefore, the IF gave rise to a two-pillar solution. Pillar one contains provisions on the allocation of taxing rights to market jurisdictions. Meanwhile, pillar two contains provisions on the global minimum tax.
The global minimum tax provisions under pillar two consist of two components. First, the regulation concerning the Global Anti-Base Erosion (GloBE) Rules, which include the Income Inclusion Rule (IIR) and the Undertaxed Payment Rule (UTPR). Second, the Subject to Tax Rule (STTR).
About MUC Consulting’s Exclusive Training
MUC Exclusive Training is a technical training platform designed for a limited group of participants and focuses on in-depth tax regulations.
The format is designed to provide technical and practical content tailored to participants' needs.
Participants also have the opportunity to ask questions freely, with responses not only from the trainer but also from MUC Consulting’s professional facilitators.
As a result, participants are expected to gain a clearer and more thorough understanding of complex tax regulations — ultimately enabling them to fulfill their tax obligations accurately and confidently. (ASP/KEN)
