Global Minimum Tax Provisions/Pillar 2 of BEPS 2.0 in Indonesia
Ketentuan Pajak Minimum Global/Pilar 2 BEPS 2.0 di Indonesia
グローバル・ミニマム課税制度/ インドネシアにおける BEPS 2.0 PILLAR 2
TAX UPDATES - 03/2025
TAX UPDATES - 03/2025
TAX UPDATES - 03/2025
By Admin
25 March 2025
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The government has implemented the Global Minimum Tax provisions of 15% in accordance with Pillar 2 of BEPS 2.0 through Minister of Finance Regulation No. 136 Year 2024 (MoF Regulation 136/2024), which was promulgated on December 31, 2024 and came into effect on January 1, 2025. The Global Minimum Tax Provisions (Global Anti-Base Erosion Rules/GloBE) are additional tax provisions developed by the OECD/G20 Inclusive Framework (IF) on Base Erosion and Profit Shifting (BEPS).
Pemerintah telah menerapkan ketentuan Pajak Minimum Global sebesar 15% sesuai dengan Pilar 2 BEPS 2.0 melalui Peraturan Menteri Keuangan Nomor 136 Tahun 2024 (PMK 136/2024) yang diundangkan pada tanggal 31 Desember 2024 dan mulai berlaku 1 Januari 2025. Ketentuan Pajak Minimum Global (Global Anti-Base Erosion Rules/GloBE) adalah pengenaan pajak tambahan yang dikembangkan oleh OECD/G20 Inclusive Framework (IF) on Base Erosion and Profit Shifting (BEPS).
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