Teaming up with DDTC, Unram Tax Center Hosts GMT Podcast

JAKARTA, DDTCNews – The Tax Center of the Faculty of Economics and Business (FEB) at Mataram University (Unram) will hold an online tax outreach program on Thursday, 4 September 2025, from 3:00 p.m. to 4:00 p.m. Central Indonesia Time (Waktu Indonesia Tengah/WITA in Indonesian).

The discussion revolves around the theme of the Global Minimum Tax, following the issuance of Government Regulation (Gov. Reg.) No. 55/2022 and Minister of Finance Regulation (MoF Reg.) No. 136/2024 on the imposition of a global minimum tax based on international agreements.

For this session, the Tax Center will feature Hamida Amri Safarina, Senior Specialist at DDTC Fiscal Research & Advisory, as the keynote speaker. Meanwhile, Tara Karillah Devanti from the Tax Center of FEB Mataram University will serve as moderator.

Participants interested in joining the discussion on the global minimum tax may access further information through the Instagram accounts @taxcenterunram or @ddtcindonesia. Additional inquiries may also be directed to the organizing committee via email at [email protected].

On another note, pursuant to MoF Reg. 136/2024, the global minimum tax refers to the provision on the imposition of an additional tax developed by the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS). The framework encompasses commentary, examples, agreed administrative guidance, Global Anti-Base Erosion (GloBE) Information Return as well as safe harbours and penalty relief provisions.

The global minimum tax is designed to ensure that multinational enterprises (MNEs) pay tax at a minimum level in every jurisdiction in which they operate. The policy aims to curb profit shifting practices and limit harmful tax competition, often described as a race to the bottom.

The implementation of the global minimum tax applies to MNE groups with consolidated global revenue of a minimum of EUR750 million for 2 of the 4 fiscal years preceding the GloBE fiscal year. The globally agreed minimum effective tax rate is set at 15%.

In anticipation of the implementation of the global minimum tax, DDTC has established the DDTC Global Minimum Tax Expert Panel, comprising professionals dedicated to providing solutions related to global minimum tax issues. Read DDTC Champions International Taxation, Anticipates GMT Complexity.

Join this online discussion to gain deeper insights into the global minimum tax, a key milestone in the international tax system. (rig)