DDTC Seminar on Global Minimum Tax

The Directorate of Taxation’s DDTC invites taxpayers, especially multinational corporations, to the “Global Minimum Tax: Readiness Check” seminar on Wednesday, 10 December 2025, 09:30–15:30 WIB at the DDTC Tower. The session will be led by members of the DDTC Global Minimum Tax Expert Panel, including B. Bawono Kristiaji and Hamida Amri Safarina.

The Global Minimum Tax (GMT) is governed by Ministerial Regulation No. 136/2024 and comprises three mechanisms: the Income Inclusion Rule (IIR), Domestic Minimum Top‑up Tax (DMTT), and Undertaxed Payment Rule (UTPR). GMT applies to groups with annual revenue of at least €750 million in two of the four preceding tax years and triggers additional tax when the effective rate in the source jurisdiction falls below 15 %.

Implementation starts on 1 January 2025 for IIR and DMTT, and on 1 January 2026 for UTPR; covered constituent entities must file their tax returns by 30 June 2027. The seminar offers practical guidance, hard‑copy modules, and a certificate to assist companies in meeting reporting and financial‑statement disclosure obligations.