DDTC Academy Holds Global Minimum Tax

DDTC Academy held an in‑person seminar titled Global Minimum Tax: Readiness Check on 10 December 2025, from 09:30 to 15:30 Western Indonesian Time, at the DDTC Tower in Jakarta. The event featured members of DDTC’s Global Minimum Tax Expert Panel. It follows a similar exclusive seminar conducted in March 2025.

The program examined the implementation of the Global Minimum Tax (GMT) under Ministerial Decree No. 136/2024, which introduces three mechanisms: Income Inclusion Rule (IIR), Domestic Minimum Top‑up Tax (DMTT) and Undertaxed Payment Rule (UTPR). Speakers explained how to interpret the decree, the scope of GMT, and calculations for Global Anti‑Base Erosion (GloBE) profit or loss and the effective tax rate.

GMT is applied on a common‑approach basis, meaning non‑implementation by Indonesia would shift tax collection to other jurisdictions. DDTC Academy offers a booklet, articles, and capacity‑building programs such as in‑house training (IHT) and advisory services to support taxpayers in administrative and financial reporting compliance. Further details are available through DDTC Academy’s official channels.