BERITA TERKINI
JAKARTA, DDTCNews - DDTC Academy, together with PT Ciliandra Perkasa (First Resources) organised a capacity-building in-house training (IHT) programme on the global minimum tax. The training was held over 4 days, from Monday to Thursday (17–20 November 2025), at First Resources’ office in Jakarta.
The speakers included Director of DDTC Fiscal Research & Advisory, B. Bawono Kristiaji, Senior Specialists of DDTC Fiscal Research & Advisory, Hamida Amri Safarina and Syadesa Anida Herdona as well as Specialist of DDTC Fiscal Research & Advisory, Rinaldi Adam Firdaus.
All speakers are part of the DDTC Global Minimum Tax Expert Panel, which consists of DDTC professionals who have closely followed the development of the OECD/G-20 Two-Pillar Solution since its early stages. The panel is dedicated to capacity building in relation to global minimum tax implementation.
The training was attended by 35 participants from the First Resources’ group of companies. The training was designed to strengthen human capital capacity, enabling the company to respond to challenges and mitigate risks associated with the implementation of the global minimum tax in an adaptive and strategic manner.
Across 4 sessions, the speakers delivered a comprehensive explanation of global minimum tax topics, including an overview and guidance on reading MoF Reg. 136/2024; identification of in-scope entities and affected jurisdictions; as well as GloBE income or loss.
The sessions also included adjusted covered taxes; determination of the effective tax rate and top-up tax; safe harbour provisions; administrative aspects; and special rules applicable in certain circumstances.
In addition, the speakers discussed disclosure obligations related to the global minimum tax in financial statements. This aligns with the amendment to Indonesian Financial Accounting Standards (Pernyataan Standar Akuntansi Keuangan/PSAK in Indonesian) 212, which refers to amendments to International Accounting Standard (IAS) 12.
Participants showed strong enthusiasm throughout the training, reflected in the wide range of questions raised during the IHT. The discussions were highly dynamic, demonstrating the company’s commitment to preparing its human resources for regulatory compliance.
Capacity building remains a crucial first step in addressing the complexity of global minimum tax implementation. It requires foundational knowledge of international taxation concepts as well as commercial accounting and tax standards. See ‘The Significance of the Global Minimum Tax’.
On this occasion, DDTC also presented copies of Persetujuan Penghindaran Pajak Berganda: Panduan, Interpretasi, dan Aplikasi (Second Edition) and DDTC Indonesian Tax Manual 2025 – English Version. These publications are expected to serve as initial references for First Resources personnel in navigating the complexities of the global minimum tax.
DDTC has also released a booklet titled Global Minimum Tax: Implication for Indonesian Taxpayers, which serves as a guide for preparing initial steps in responding to the implementation of the global minimum tax (MoF Reg. 136/2024). The booklet is available for download here.
For those interested in organising similar training programmes with First Resources, requests for personalised training can be submitted through the DDTC Academy website. In addition to IHT, DDTC Academy also offers the IHT-Advisory scheme.
The IHT-Advisory scheme is specifically designed to provide training based on company-specific case studies. This allows participants to gain insights that are directly relevant to their business context.
Training materials are developed based on advisory documents, making the scheme a foundational step toward independently addressing tax challenges, as the advisory outputs can be replicated in subsequent tax years.
In relation to global minimum tax capacity building, DDTC Academy will also host an exclusive seminar titled Global Minimum Tax: Readiness Check on Wednesday, 10 December 2025, from 09.30 to 15.30 Western Indonesian Time (Waktu Indonesia Barat/WIB in Indonesian) at Menara DDTC. Registration is available via the DDTC Academy website.
For inquiries, please contact the DDTC Academy WhatsApp Hotline at 0812-8393-5151 (Minda), email [email protected] or visit DDTC Academy’s Instagram account (@ddtcacademy).
