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Peraturan Menteri Keuangan Nomor 136 Tahun 2024 menetapkan kerangka hukum untuk pengenaan Pajak Minimum Global (Global Anti-Base Erosion/GloBE) di Indonesia sebagai tindak lanjut atas kesepakatan internasional OECD/G20. Tujuan utama kebijakan ini adalah untuk memastikan bahwa Grup Perusahaan Multinasional (Grup PMN) dengan peredaran bruto tahunan minimal EUR750.000.000,00 membayar pajak dengan tarif efektif minimal 15% di setiap yurisdiksi tempat mereka beroperasi.

Ketentuan substansial dalam peraturan ini mencakup mekanisme pengenaan pajak tambahan melalui tiga instrumen utama: Income Inclusion Rules (IIR), Undertaxed Payment Rules (UTPR), dan Domestic Minimum Top-up Tax (DMTT). Peraturan ini mengatur secara rinci mengenai penentuan tarif pajak efektif, perhitungan laba atau rugi GloBE, serta penyesuaian pajak tercakup. Selain itu, terdapat pengecualian bagi entitas tertentu seperti badan pemerintah, organisasi internasional, organisasi nirlaba, dan entitas dana pensiun yang memenuhi kriteria ketat.

Subjek hukum yang diatur meliputi subjek pajak dalam negeri dan Bentuk Usaha Tetap yang merupakan bagian dari Grup PMN. Kewajiban administratif yang dibebankan kepada entitas tersebut meliputi penyampaian GloBE Information Return (GIR), Notifikasi, serta pelaporan SPT Tahunan PPh GloBE, SPT Tahunan PPh DMTT, dan SPT Tahunan PPh UTPR. Peraturan ini juga menyediakan mekanisme safe harbour untuk menyederhanakan kepatuhan bagi entitas tertentu selama periode transisi.

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REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 136 OF 2024
ON
IMPOSITION OF GLOBAL MINIMUM TAX BASED ON INTERNATIONAL AGREEMENT

WITH THE BLESSINGS OF GOD ALMIGHTY

THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

Considering :

that to implement the provisions of Article 54 paragraph (2) of Government Regulation Number 55 of 2022 on Adjustment of Arrangements in the Income Tax Sector, it is necessary to establish a Regulation of the Minister of Finance on the Imposition of Global Minimum Tax Based on International Agreement;

Bearing in Mind :

Article 17 paragraph (3) of the 1945 Constitution of the Republic of Indonesia;
Law Number 6 of 1983 on General Provisions and Taxation Procedures (State Gazette of the Republic of Indonesia of 1983 Number 49, Supplement to State Gazette of the Republic of Indonesia Number 3262) as amended several times, most recently by Law Number 6 of 2023 on the Enactment of Government Regulation in Lieu of Law Number 2 of 2022 on Job Creation into Law (State Gazette of the Republic of Indonesia of 2023 Number 41, Supplement to State Gazette of the Republic of Indonesia Number 6856);
Law Number 7 of 1983 on Income Tax (State Gazette of the Republic of Indonesia of 1983 Number 50, Supplement to State Gazette of the Republic of Indonesia Number 3263) as amended several times, most recently by Law Number 6 of 2023 on the Enactment of Government Regulation in Lieu of Law Number 2 of 2022 on Job Creation into Law (State Gazette of the Republic of Indonesia of 2023 Number 41, Supplement to State Gazette of the Republic of Indonesia Number 6856);
Law Number 39 of 2008 on State Ministries (State Gazette of the Republic of Indonesia of 2008 Number 166, Supplement to State Gazette of the Republic of Indonesia Number 4916) as amended by Law Number 61 of 2024 on Amendment to Law Number 39 of 2008 on State Ministries (State Gazette of the Republic of Indonesia of 2024 Number 225, Supplement to State Gazette of the Republic of Indonesia Number 6994);
Government Regulation of the Republic of Indonesia Number 55 of 2022 on Adjustment of Arrangements in the Income Tax Sector (State Gazette of the Republic of Indonesia of 2022 Number 231, Supplement to State Gazette of the Republic of Indonesia Number 6836);
Presidential Regulation Number 158 of 2024 on the Ministry of Finance (State Gazette of the Republic of Indonesia of 2024 Number 354);
Minister of Finance Regulation Number 124 of 2024 on the Organization and Work Procedures of the Ministry of Finance (State Gazette of the Republic of Indonesia of 2024 Number 1063);

HAS DECIDED:

To Establish :

REGULATION OF THE MINISTER OF FINANCE ON IMPOSITION OF GLOBAL MINIMUM TAX BASED ON INTERNATIONAL AGREEMENT.

CHAPTER I
GENERAL PROVISIONS

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