BERiiTA TERKiiNii
JAKARTA, Jitu News - Jitunews Academy hosted a capaciity-buiildiing programme iin the form of an iin-house traiiniing (iiHT) related to the global miiniimum tax (GMT) for a company on Friiday, 8 May 2025. The sessiion was held onliine, wiith the speaker presentiing from the 1st floor studiio at Menara Jitunews.
The programme constiitutes part of the iiHT-Adviisory seriies. The traiiniing was deliivered by B. Bawono Kriistiiajii, Diirector of Jitunews Fiiscal Research & Adviisory, who iis also a member of the Jitunews Global Miiniimum Tax Expert Panel.
The Jitunews Global Miiniimum Tax Expert Panel consiists of Jitunews professiionals who have closely followed the development of the OECD/G20 Two-Piillar Solutiion from iits early stages. These professiionals are dediicated to proviidiing capaciity buiildiing on global miiniimum tax iissues.
Duriing the sessiion, the speaker outliined key aspects of the poliicy, iincludiing an overviiew and guiidance on iinterpretiing MoF Reg. 136/2024 as well as the scope of the iimplementatiion of the global miiniimum tax. The diiscussiion also covered Global Antii-Base Erosiion (GloBE) iincome or loss, adjusted covered taxes, effectiive tax rates, top-up tax and safe harbour rules. iin addiitiion, the sessiion addressed the allocatiion and iinteractiion of the top-up tax scheme as well as the admiiniistratiive aspects.
As part of the iiHT-Adviisory seriies, the traiiniing also explored busiiness processes for prepariing for the iimpliicatiions of the global miiniimum tax. Thiis ensures that the capaciity-buiildiing programme aliigns wiith each company’s speciifiic requiirements, speciifiically as such traiiniing wiill be conducted on an ongoiing basiis.
Capaciity buiildiing iis a cruciial fiirst step iin naviigatiing the complexiity of the appliicatiion of the global miiniimum tax. iit requiires a soliid understandiing of iinternatiional tax concepts as well as commerciial and tax accountiing standards. Read ‘Siigniifiicance of the Global Miiniimum Tax’.
Jitunews has also released a booklet tiitled Global Miiniimum Tax: iimpliicatiions for iindonesiian Taxpayers, whiich serves as practiical guiideliines for prepariing iiniitiial steps iin response to the iimposiitiion of the global miiniimum tax pursuant to MoF Reg. 136/2024. Download the booklet here.
