{"id":5704,"date":"2025-02-14T11:17:13","date_gmt":"2025-02-14T04:17:13","guid":{"rendered":"https:\/\/reandabernardi.com\/?p=5704"},"modified":"2025-02-14T11:20:18","modified_gmt":"2025-02-14T04:20:18","slug":"global-minimum-tax-how-pmk-136-2024-affects-multinational-enterprises-in-indonesia-3","status":"publish","type":"post","link":"https:\/\/reandabernardi.com\/zh\/2025\/02\/14\/global-minimum-tax-how-pmk-136-2024-affects-multinational-enterprises-in-indonesia-3\/","title":{"rendered":"Global Minimum Tax How PMK 136\/2024 Affects Multinational Enterprises in Indonesia"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"5704\" class=\"elementor elementor-5704\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-51ae8123 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"51ae8123\" 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-2d44d854\" data-id=\"2d44d854\" 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-63df27c5 de_scroll_animation_no elementor-widget elementor-widget-elementskit-heading\" data-id=\"63df27c5\" 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\tGlobal Minimum Tax How PMK 136\/2024 Affects Multinational Enterprises in Indonesia\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-ab8e444 de_scroll_animation_no elementor-widget elementor-widget-post-date\" data-id=\"ab8e444\" 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\">14 2 \u6708, 2025<\/p>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-79d8a4f de_scroll_animation_no elementor-widget elementor-widget-image\" data-id=\"79d8a4f\" 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=\"1080\" height=\"1080\" src=\"https:\/\/reandabernardi.com\/wp-content\/uploads\/2025\/02\/GMT-2024.png\" class=\"attachment-full size-full\" alt=\"\" srcset=\"https:\/\/reandabernardi.com\/wp-content\/uploads\/2025\/02\/GMT-2024.png 1080w, https:\/\/reandabernardi.com\/wp-content\/uploads\/2025\/02\/GMT-2024-300x300.png 300w, https:\/\/reandabernardi.com\/wp-content\/uploads\/2025\/02\/GMT-2024-1024x1024.png 1024w, https:\/\/reandabernardi.com\/wp-content\/uploads\/2025\/02\/GMT-2024-150x150.png 150w, https:\/\/reandabernardi.com\/wp-content\/uploads\/2025\/02\/GMT-2024-768x768.png 768w, https:\/\/reandabernardi.com\/wp-content\/uploads\/2025\/02\/GMT-2024-12x12.png 12w\" sizes=\"(max-width: 1080px) 100vw, 1080px\" \/>\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-39229829 de_scroll_animation_no elementor-widget elementor-widget-text-editor\" data-id=\"39229829\" 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>Starting January 1, 2025, Indonesia will officially implement a Global Minimum Tax (GMT) at a rate of 15%, as stipulated in the Minister of Finance Regulation (PMK) Number 136 of 2024. This regulation aligns with the OECD\/G20 Pillar Two framework and aims to prevent tax avoidance by multinational companies.\u00a0<\/p><p>With the implementation of this rule, multinational companies operating in Indonesia need to understand the tax implications and compliance requirements. As part of the Reanda International network, Reanda Bernardi is ready to assist clients in identifying risks and designing appropriate tax strategies.<\/p><p><strong>Why is the Global Minimum Tax Being Implemented?<\/strong><\/p><p>One of the main challenges in international taxation is Base Erosion and Profit Shifting (BEPS), where multinational companies shift profits to countries with low tax rates (tax havens) to reduce their tax burden.<\/p><p>To address this, more than 140 countries, including Indonesia, have agreed upon the Global Anti-Base Erosion (GloBE) standard, which requires multinational companies to pay a minimum tax of 15% on their profits, regardless of their operational location.<\/p><p>With the enactment of PMK 136\/2024, Indonesia now has a clear legal framework to implement this policy and prevent potential tax leakage.<\/p><p><strong>Key Provisions in PMK 136\/2024<\/strong><\/p><ol><li><strong>Scope of Application : <\/strong><\/li><\/ol><p><strong>\u00a0<\/strong><\/p><ul><li>Applies to multinational companies enterprises ( MNE) group with a global consolidated revenue of at least EUR 750 million (approximately IDR 12.7 trillion) in the last two of four fiscal years.<\/li><\/ul><ul><li>Companies with entities in Indonesia are still required to comply with this rule, even if their parent company is based in another country.<\/li><\/ul><ol start=\"2\"><li><strong>Global Minimum Tax Rate :<\/strong><\/li><\/ol><p><strong>\u00a0<\/strong><\/p><p>This regulation establishes a 15% minimum effective tax rate (ETR) per jurisdiction.\u00a0 If a constituent entity&#8217;s ETR in a jurisdiction falls below 15%, a top-up tax will be imposed to bring the ETR to the 15% minimum.<\/p><ol start=\"3\"><li><strong>Mechanisms for Top-up Tax Collection<\/strong><\/li><\/ol><p><strong>\u00a0<\/strong><\/p><p>The top-up tax will be collected through the following mechanisms:<\/p><ul><li>Income Inclusion Rule (IIR): A parent entity of an MNE group will be required to pay additional taxes if its subsidiary entities in a jurisdiction have an ETR below the 15% minimum.<\/li><\/ul><ul><li>Under taxed Payment Rule (UTPR): If the IIR is not applied effectively to a low-taxed constituent entity, additional taxes may be levied in other jurisdictions where the MNE group operates.<\/li><\/ul><ul><li>Qualified Domestic Minimum Top-up Tax (QDMTT): Indonesia will implement a QDMTT, allowing it to collect the top-up tax domestically, thereby preventing revenue shifting to other jurisdictions.<\/li><\/ul><ol start=\"4\"><li><strong>\u7a0e\u52a1 <\/strong><strong>Compliance and <\/strong><strong>Reporting Obligatio<\/strong><strong>n<\/strong><\/li><\/ol><ul><li>MNEs subject to this regulation will be required to report their effective tax rates and top-up tax calculations. This reporting will align with the OECD&#8217;s GloBE Information Return (GIR) requirements.<\/li><\/ul><ul><li>are required to report taxes in accordance with the OECD Model Rules, with a reporting deadline of 15 months after the end of the tax year (18 months for the first year).<\/li><\/ul><ul><li>The Directorate General of Taxes (DJP) will monitor compliance and collaborate with international tax authorities in information exchange.<\/li><\/ul><ol start=\"5\"><li><strong>Temporary Relief -Safe Harbour <\/strong><\/li><\/ol><p>This policy does not apply to SMEs and individual taxpayers.<\/p><p>Exemption :<\/p><ul><li>Temporary relief to simplify compliance and calculations.<\/li><\/ul><ul><li>Focuses on reducing the administrative burden, especially in the early years of implementation<\/li><\/ul><p>\u00a0\u00a0\u00a0\u00a0 The safe harbor provision in PMK 136\/2024 acts as a temporary relief for MNEs, allowing them to adjust to the new global tax framework while ensuring compliance in a simplified manner.<\/p><p><strong>Impact on Multinational<\/strong><strong> Enterprises <\/strong><strong>\u00a0in Indonesia<\/strong><\/p><p>The implementation of GMT has significant implications for multinational <span style=\"text-decoration: line-through;\">companies<\/span> Enterprise operating in Indonesia, particularly in the following aspects :<\/p><p><strong>\u00a0<\/strong><\/p><ol><li><strong>Tax Compliance and Risk of Sanctions<\/strong><\/li><\/ol><p><strong>\u00a0<\/strong><\/p><ul><li>Companies must ensure they meet global tax reporting standards.<\/li><\/ul><ul><li>Failure to report or pay taxes in accordance with the provisions can result in administrative sanctions and additional taxes.<\/li><\/ul><ol start=\"2\"><li><strong>Changes in Tax Strategy and Business Structure<\/strong><\/li><\/ol><p><strong>\u00a0<\/strong><\/p><ul><li>Companies need to review their ownership structures and operational locations to ensure they are not subject to additional taxes due to low effective rates in certain jurisdictions.<\/li><\/ul><ul><li>Transfer pricing strategies need to be adjusted to remain compliant with the new regulations.<\/li><\/ul><p><strong>\u00a0<\/strong><\/p><ol start=\"3\"><li><strong>Impact on Investment and Cash Flow<\/strong><\/li><\/ol><ul><li>Additional taxes can affect the company\u2019s cash flow, especially for companies that have been utilizing tax havens to reduce their tax obligations.<\/li><\/ul><ul><li>With the implementation of GMT, tax is no longer the primary factor in choosing investment locations, so companies need to consider regulatory aspects and the overall business environment.<\/li><\/ul><p><strong>How Can Reanda Bernardi Assist?<\/strong><\/p><p>As part of the Reanda International network, Reanda Bernardi has expertise in international tax consulting, including the implementation of the Global Minimum Tax. We can assist your company in:<\/p><p><strong>Tax Planning and Strategy : <\/strong><\/p><p><strong>Tax Compliance Evaluation:<\/strong> Reviewing whether your current business structure complies with GMT provisions.<\/p><ul><li><strong>Tax Simulation and Financial Impact:<\/strong> Analyzing potential additional taxes and their impact on the company\u2019s cash flow.<\/li><\/ul><ul><li><strong>Transfer Pricing Strategy:<\/strong> Assisting in adjusting transfer pricing strategies to remain compliant and avoid additional tax risks and preparing benchmark analysis as well as Transfer Pricing document.<\/li><\/ul><ul><li><strong>Tax Reporting and Documentation:<\/strong> Providing support in GMT reporting in accordance with OECD Model Rules.<\/li><\/ul><p><strong>Strategic Business Decisions<\/strong><\/p><ul><li>Restructuring investments: MNEs may reconsider investment locations or restructure business operations to align with the new tax framework.<\/li><\/ul><ul><li>Review of transfer pricing policies: Companies need to ensure their intercompany transactions comply with both GloBE and local tax regulations.<\/li><li>Technology and system upgrades: MNEs must improve data collection, financial reporting, and tax compliance systems to meet new requirements.<\/li><\/ul><p><strong>\u7ed3\u8bba<\/strong><\/p><p>With the enactment of PMK 136\/2024, multinational enterprises must prepare to face a new era of global taxation that is more transparent and stringent. The implementation of the Global Minimum Tax will impact tax and business strategies, so companies need to promptly conduct evaluations and necessary adjustments.<\/p><p>As your business partner in tax and financial consulting services, Reanda Bernardi is ready to help you understand this regulation and design the appropriate strategy. 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Regulation No. 49 of 2025<\/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 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-bagian-dari-reanda-international-memperkuat-kemitraan-dengan-rekanan-bni-sejak-2018\/\" >\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, 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 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-signs-memorandum-of-understanding-with-china-construction-steel-structure-to-promote-international-business-cooperation\/\" >\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 Signs Memorandum of Understanding with China Construction Steel Structure to Promote International Business Cooperation<\/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\/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<\/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>Global Minimum Tax How PMK 136\/2024 Affects Multinational Enterprises in Indonesia February 14, 2025 Starting January 1, 2025, Indonesia will officially implement a Global Minimum Tax (GMT) at a rate of 15%, as stipulated in the Minister of Finance Regulation (PMK) Number 136 of 2024. This regulation aligns with the OECD\/G20 Pillar Two framework and [&hellip;]<\/p>","protected":false},"author":7,"featured_media":5698,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5704","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\/5704","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\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/reandabernardi.com\/zh\/wp-json\/wp\/v2\/comments?post=5704"}],"version-history":[{"count":0,"href":"https:\/\/reandabernardi.com\/zh\/wp-json\/wp\/v2\/posts\/5704\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/reandabernardi.com\/zh\/wp-json\/wp\/v2\/media\/5698"}],"wp:attachment":[{"href":"https:\/\/reandabernardi.com\/zh\/wp-json\/wp\/v2\/media?parent=5704"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/reandabernardi.com\/zh\/wp-json\/wp\/v2\/categories?post=5704"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/reandabernardi.com\/zh\/wp-json\/wp\/v2\/tags?post=5704"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}