{"id":4997,"date":"2024-10-08T16:10:30","date_gmt":"2024-10-08T09:10:30","guid":{"rendered":"https:\/\/reandabernardi.com\/?p=4997"},"modified":"2024-10-16T16:12:04","modified_gmt":"2024-10-16T09:12:04","slug":"why-the-global-minimum-tax-of-15-is-necessary","status":"publish","type":"post","link":"https:\/\/reandabernardi.com\/zh\/2024\/10\/08\/why-the-global-minimum-tax-of-15-is-necessary\/","title":{"rendered":"Why the Global Minimum Tax of 15% is Necessary"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"4997\" class=\"elementor elementor-4997\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1de5b5a9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1de5b5a9\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-6a8a3b39\" data-id=\"6a8a3b39\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-66ac3bbf de_scroll_animation_no elementor-widget elementor-widget-elementskit-heading\" data-id=\"66ac3bbf\" data-element_type=\"widget\" data-widget_type=\"elementskit-heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"ekit-wid-con\" ><div class=\"ekit-heading elementskit-section-title-wraper text_left   ekit_heading_tablet-   ekit_heading_mobile-\"><h2 class=\"ekit-heading--title elementskit-section-title\">\n\t\t\t\t\tWhy the Global Minimum Tax of 15% is Necessary\n\t\t\t\t\t<\/h2><div class=\"ekit_heading_separetor_wraper ekit_heading_elementskit-border-divider elementskit-style-long\"><div class=\"elementskit-border-divider elementskit-style-long\"><\/div><\/div><\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-433d0375 de_scroll_animation_no elementor-widget elementor-widget-post-date\" data-id=\"433d0375\" data-element_type=\"widget\" data-widget_type=\"post-date.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<p class=\"press-elements-date\">8 10 \u6708, 2024<\/p>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-792b1567 de_scroll_animation_no elementor-widget elementor-widget-image\" data-id=\"792b1567\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.7.8 - 02-10-2022 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"620\" height=\"413\" src=\"https:\/\/reandabernardi.com\/wp-content\/uploads\/2024\/10\/global_article.png\" class=\"attachment-full size-full\" alt=\"\" srcset=\"https:\/\/reandabernardi.com\/wp-content\/uploads\/2024\/10\/global_article.png 620w, https:\/\/reandabernardi.com\/wp-content\/uploads\/2024\/10\/global_article-300x200.png 300w, https:\/\/reandabernardi.com\/wp-content\/uploads\/2024\/10\/global_article-18x12.png 18w\" sizes=\"(max-width: 620px) 100vw, 620px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-46c4f1b7 de_scroll_animation_no elementor-widget elementor-widget-text-editor\" data-id=\"46c4f1b7\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.7.8 - 02-10-2022 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#818a91;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#818a91;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p><!-- wp:paragraph --><\/p><p><!-- wp:image {\"id\":292,\"width\":750,\"height\":500,\"sizeSlug\":\"full\",\"linkDestination\":\"none\"} --><!-- \/wp:image --><!-- wp:paragraph --><\/p><p><em>At the end of September 2024,<\/em>\u00a0tax officials and experts from various countries gathered in Kuta, Bali, to attend the International Tax Forum hosted by Indonesia&#8217;s Ministry of Finance\u2019s\u00a0Fiscal Policy Agency (BKF).\u00a0The forum focused on strengthening global partnerships to address cross-border tax avoidance, a growing issue as multinational corporations exploit tax loopholes by shifting profits to low-tax jurisdictions.<\/p><p>During the two-day event, a key highlight was Indonesia&#8217;s readiness to implement a\u00a015% Global Minimum Tax. In his opening remarks, the Deputy Minister of Finance Thomas Djiwandono, emphasized the country&#8217;s commitment to this policy.<\/p><p>The global minimum tax (GMT) of 15%,\u00a0initiated by the OECD and the G20, aims to curb tax avoidance by multinational corporations. By setting a minimum tax rate across jurisdictions, this policy seeks to ensure that large corporations pay their fair share, regardless of where they operate or report their profits. This prevents companies from shifting profits to low-tax countries or tax havens, a practice that has long eroded tax revenues, particularly in developing countries.<\/p><p>For Indonesia, this is a significant move. The tax will apply to multinational corporations with revenues above EUR 750 million. Many large global companies are expected to fall under this rule.\u00a0The Indonesian government is currently analyzing how the new rule will interact with existing tax incentives, particularly the tax holiday program, which has offered companies reductions or exemptions from taxes to attract investment. The Ministry of Finance is working on alternative fiscal incentives, as tax holidays will now be capped at 7% instead of the previous zero-tax option.<\/p><p><!-- \/wp:list --><\/p><ul><!-- \/wp:list-item --><\/ul><p><!-- \/wp:list --><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-28138bef\" data-id=\"28138bef\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-283d7b1f de_scroll_animation_no elementor-widget elementor-widget-heading\" data-id=\"283d7b1f\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.7.8 - 02-10-2022 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h3 class=\"elementor-heading-title elementor-size-default\">Latest News<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-335fbc14 elementor-widget-divider--view-line de_scroll_animation_no elementor-widget elementor-widget-divider\" data-id=\"335fbc14\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! 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Bernardi &amp; Rekan, bagian dari Reanda International, Memperkuat Kemitraan dengan Rekanan BNI Sejak 2018<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"meta-lists\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"meta-date\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-calendar-page-empty\"><\/i>\t\n\n\t\t\t\t\t\t\t\t21 4 \u6708 2026\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t<a href=\"https:\/\/reandabernardi.com\/zh\/2026\/04\/21\/kap-drs-bernardi-rekan-dengan-afiliasi-reanda-internasional-meraih-klasifikasi-grade-a-rekanan-bank-mandiri\/\" >\n\t\t\t\t\t\t\t\t\t\t<div class=\"ekit_post_list_content_wraper\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">KAP  Drs. Bernardi &amp; Rekan, dengan Afiliasi Reanda Internasional, Meraih Klasifikasi Grade A Rekanan Bank Mandiri<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"meta-lists\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"meta-date\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-calendar-page-empty\"><\/i>\t\n\n\t\t\t\t\t\t\t\t21 4 \u6708 2026\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t<a href=\"https:\/\/reandabernardi.com\/zh\/2026\/04\/02\/article-5b-of-mofr-no-8-2026-expanded-data-access-and-its-implications-for-tax-consultants\/\" >\n\t\t\t\t\t\t\t\t\t\t<div class=\"ekit_post_list_content_wraper\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Article 5B of MoFR No. 8\/2026: Expanded Data Access and Its Implications for Tax Consultants<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"meta-lists\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"meta-date\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-calendar-page-empty\"><\/i>\t\n\n\t\t\t\t\t\t\t\t02 4 \u6708 2026\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t<a href=\"https:\/\/reandabernardi.com\/zh\/2026\/03\/30\/late-tax-filing-no-administrative-penalties-until-april-30-2026\/\" >\n\t\t\t\t\t\t\t\t\t\t<div class=\"ekit_post_list_content_wraper\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Elementor #6477<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"meta-lists\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"meta-date\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-calendar-page-empty\"><\/i>\t\n\n\t\t\t\t\t\t\t\t30 3 \u6708 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2026\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t<a href=\"https:\/\/reandabernardi.com\/zh\/2026\/02\/10\/reanda-international-partnered-with-gpipc-green-partnership-of-industrial-parks-in-china-and-chongqing-international-investment-consultation-group-cicc-to-bring-chinas-green-park-solutions-to-belt-and\/\" >\n\t\t\t\t\t\t\t\t\t\t<div class=\"ekit_post_list_content_wraper\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Reanda International partnered with GPIPC (Green Partnership of Industrial Parks in China) and Chongqing International Investment Consultation Group (CICC) to bring China\u2019s Green Park Solutions to &quot;Belt and Road&quot; countries<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"meta-lists\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"meta-date\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-calendar-page-empty\"><\/i>\t\n\n\t\t\t\t\t\t\t\t10 2 \u6708 2026\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t<a href=\"https:\/\/reandabernardi.com\/zh\/2025\/12\/30\/elementor-6395\/\" >\n\t\t\t\t\t\t\t\t\t\t<div class=\"ekit_post_list_content_wraper\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Government Issues KBLI 2025: Key Implications for Businesses and Taxpayers<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"meta-lists\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"meta-date\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-calendar-page-empty\"><\/i>\t\n\n\t\t\t\t\t\t\t\t30 12 \u6708 2025\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t<a href=\"https:\/\/reandabernardi.com\/zh\/2025\/12\/08\/reanda-bernardi-and-bca-successfully-hold-tax-seminar-the-dual-edge-of-tax-managing-risks-and-capturing-savings\/\" >\n\t\t\t\t\t\t\t\t\t\t<div class=\"ekit_post_list_content_wraper\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Reanda Bernardi and BCA Successfully Hold Tax Seminar \u201cThe Dual Edge of Tax: Managing Risks and Capturing Savings\u201d<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"meta-lists\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"meta-date\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-calendar-page-empty\"><\/i>\t\n\n\t\t\t\t\t\t\t\t08 12 \u6708 2025\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t<a href=\"https:\/\/reandabernardi.com\/zh\/2025\/11\/03\/elementor-6362\/\" >\n\t\t\t\t\t\t\t\t\t\t<div class=\"ekit_post_list_content_wraper\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Indonesia&#039;s Strategic Role in Shaping the Accounting Profession in ASEAN<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"meta-lists\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"meta-date\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-calendar-page-empty\"><\/i>\t\n\n\t\t\t\t\t\t\t\t03 11 \u6708 2025\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t<a href=\"https:\/\/reandabernardi.com\/zh\/2025\/11\/03\/elementor-6354\/\" >\n\t\t\t\t\t\t\t\t\t\t<div class=\"ekit_post_list_content_wraper\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Safeguarding Your Investments in Indonesia through Proper Financial and Tax Reporting<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"meta-lists\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"meta-date\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-calendar-page-empty\"><\/i>\t\n\n\t\t\t\t\t\t\t\t03 11 \u6708 2025\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t<\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Why the Global Minimum Tax of 15% is Necessary October 16, 2024 Latest News Why the Global Minimum Tax of 15% is Necessary 16 Oct 2024 APBN 2025 (Indonesian State Budget 2025) : The Government&#039;s Commitment to Accelerating Inclusive an 27 Sep 2024 Reanda x BCA Collaborate to Bring Chinese Investments to Indonesia 18 Sep [&hellip;]<\/p>","protected":false},"author":1,"featured_media":4998,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4997","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-media-center"],"acf":[],"_links":{"self":[{"href":"https:\/\/reandabernardi.com\/zh\/wp-json\/wp\/v2\/posts\/4997","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/reandabernardi.com\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/reandabernardi.com\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/reandabernardi.com\/zh\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/reandabernardi.com\/zh\/wp-json\/wp\/v2\/comments?post=4997"}],"version-history":[{"count":0,"href":"https:\/\/reandabernardi.com\/zh\/wp-json\/wp\/v2\/posts\/4997\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/reandabernardi.com\/zh\/wp-json\/wp\/v2\/media\/4998"}],"wp:attachment":[{"href":"https:\/\/reandabernardi.com\/zh\/wp-json\/wp\/v2\/media?parent=4997"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/reandabernardi.com\/zh\/wp-json\/wp\/v2\/categories?post=4997"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/reandabernardi.com\/zh\/wp-json\/wp\/v2\/tags?post=4997"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}