BERITA TERKINI
JAKARTA, DDTCNews - DDTC Academy, together with Cheil Jedang (CJ) Indonesia, hosted a capacity-building in-house training (IHT) programme on global minimum tax today, Tuesday (2 July 2025). The training was held offline at CJ Indonesia’s office in Jakarta.
The speakers for the session included DDTC Fiscal Research & Advisory Director, B. Bawono Kristiaji, DDTC Fiscal Research & Advisory Senior Specialists, Hamida Amri Safarina and Syadesa Anida Herdona as well as DDTC Fiscal Research & Advisory Specialist, Rinaldi Adam Firdaus.
The speakers are also members of the DDTC Global Minimum Tax Expert Panel, which comprises DDTC professionals who have closely followed developments in the formulation of the OECD/G-20 Two-Pillar Solution since its inception. The panel is dedicated to capacity building related to global minimum tax issues.
A total of 25 participants attended the IHT, ranging from staff members to managers from CJ Indonesia’s affiliated companies. The training was designed to strengthen the company’s human capital capacity to respond to challenges in an adaptive and strategic manner.
The speakers delivered a comprehensive explanation of global minimum tax topics, covering an overview and interpretation of MoF Reg. 136/2024; the determination of in-scope entities and affected jurisdictions; as well as GloBE income or loss.
The session also discussed adjusted covered taxes; the determination of the effective tax rate and top-up tax; the application of safe harbour provisions; administrative aspects; and special provisions applicable in certain situations.
Participants demonstrated strong enthusiasm throughout the training, as reflected in the wide range of questions raised during the session. As a result, the discussions were highly dynamic. This situation illustrates how the human resources are being prepared to ensure the company’s compliance with prevailing regulations.
Moreover, capacity building serves as an essential 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 also ‘The Significance of Global Minimum Tax’.
During the occasion, DDTC also presented copies of the book Persetujuan Penghindaran Pajak Berganda: Panduan, Interpretasi, dan Aplikasi (Second Edition). Published by DDTC, the book is expected to serve as an initial reference for CJ Indonesia personnel in understanding international taxation.
DDTC has also released a booklet titled Global Minimum Tax: Implication for Indonesian Taxpayers as a guide for preparing initial steps in responding to the implementation of global minimum tax (MoF Reg. 136/2024). The booklet can be downloaded here.
For those interested in organising capacity-building programmes similar to CJ Indonesia’s, applications for personalised training may be submitted through the DDTC Academy website. In addition to IHT, DDTC Academy also offers the IHT-Advisory scheme.
