DDTC Academy Holds In-House Training on Global Minimum Tax

JAKARTA, DDTCNews - DDTC Academy hosted a capacity-building programme in the form of an in-house training (IHT) related to the global minimum tax (GMT) for a company on Friday, 8 May 2025. The session was held online, with the speaker presenting from the 1st floor studio at Menara DDTC.

The programme constitutes part of the IHT-Advisory series. The training was delivered by B. Bawono Kristiaji, Director of DDTC Fiscal Research & Advisory, who is also a member of the DDTC Global Minimum Tax Expert Panel.

The DDTC Global Minimum Tax Expert Panel consists of DDTC professionals who have closely followed the development of the OECD/G20 Two-Pillar Solution from its early stages. These professionals are dedicated to providing capacity building on global minimum tax issues.

During the session, the speaker outlined key aspects of the policy, including an overview and guidance on interpreting MoF Reg. 136/2024 as well as the scope of the implementation of the global minimum tax. The discussion also covered Global Anti-Base Erosion (GloBE) income or loss, adjusted covered taxes, effective tax rates, top-up tax and safe harbour rules. In addition, the session addressed the allocation and interaction of the top-up tax scheme as well as the administrative aspects.

As part of the IHT-Advisory series, the training also explored business processes for preparing for the implications of the global minimum tax. This ensures that the capacity-building programme aligns with each company’s specific requirements, specifically as such training will be conducted on an ongoing basis.

Capacity building is a crucial first step in navigating the complexity of the application of the global minimum tax. It requires a solid understanding of international tax concepts as well as commercial and tax accounting standards. Read ‘Significance of the Global Minimum Tax’.

DDTC has also released a booklet titled Global Minimum Tax: Implications for Indonesian Taxpayers, which serves as practical guidelines for preparing initial steps in response to the imposition of the global minimum tax pursuant to MoF Reg. 136/2024. Download the booklet here.