Recently, the government issued a new regulation through the enactment of Government Regulation Number 30 of 2026 on the Types and Rates of Non-Tax State Revenue Applicable to the Ministry of Law (“GR 30/2026”), which becomes effective on August 1, 2026. This regulation introduces tariff changes to the structure and amounts of Non-Tax State Revenue … Read more
GLOBAL MINIMUM TAX Global Minimum Tax:A New Form of Fairness for Multinational Investors全球最低税：跨国投资者的新秩序Pajak Minimum Global:Bentuk Keadilan Baru untuk Investor Multinasional Global Minimum Tax:Technical Regulations in Indonesia全球最低税率：印度尼西亚的技术法规Pajak Minimum Global:Peraturan Teknis di Indonesia Global Minimum Tax:Transfer Pricing Becomes More Strategic全球最低税率：转让定价变得更加具有战略意义Pajak Minimum Global:Transfer Pricing Menjadi Lebih Strategis Global Minimum Tax:From Tax Planning to Tax Governance全球最低税率：从税务规划走向税务治理Pajak Minimum Global:Dari Perencanaan … Read more
The implementation of the Global Minimum Tax (Pillar Two) marks a new chapter in international tax reform aimed at establishing a fairer, more transparent, and more consistent tax system for multinational enterprises. Through the adoption of the Global Anti-Base Erosion (GloBE) Rules and their implementation in Indonesia under Minister of Finance Regulation (PMK) No. 136 … Read more
Minister of Finance Regulation (PMK) Number 136 of 2024 establishes the legal and technical framework for implementing the Global Minimum Tax (Pillar Two) regime in Indonesia in accordance with the Global Anti-Base Erosion (GloBE) Rules developed under the OECD/G20 Inclusive Framework. This article examines the regulation’s principal provisions, including its scope of application, the operation … Read more
The relationship between the Global Minimum Tax (Pillar Two) and Transfer Pricing Documentation has become an increasingly important aspect of international tax governance. The issuance of Indonesia’s Minister of Finance Regulation (PMK) Number 136 of 2024 on the Global Minimum Tax and PMK No. 172 of 2023 on the Application of the Arm’s Length Principle … Read more
The development of the Global Minimum Tax (Pillar Two) brings a fundamental transformation in the way multinational enterprises manage their tax strategies, shifting from a tax planning-oriented approach toward stronger tax governance characterized by greater transparency, accountability, and sustainability. The enactment of Indonesia’s Minister of Finance Regulation (PMK) No. 136 of 2024 emphasizes that tax … Read more
The new era of international taxation encourages multinational investors to place tax readiness as an integral part of investment strategy and corporate governance. In an increasingly transparent global business environment, taxation is no longer viewed merely as a compliance obligation, but also as a critical element in risk management, decision-making, and investment sustainability. This article … Read more
Di tengah tuntutan bisnis yang semakin kompleks, keberhasilan tidak lagi hanya diukur dari kinerja finansial, tetapi juga dari dampak positif yang diberikan kepada masyarakat dan lingkungan. Artikel berikut menampilkan pandangan Michell Suharli, CEO SW Indonesia, membahas kepemimpinan, ESG, serta inisiatif SW Batik yang menggabungkan pelestarian budaya, pemberdayaan komunitas, dan keberlanjutan bisnis. Semoga kisah dan pemikiran … Read more
Menteri Ketenagakerjaan telah menetapkan Peraturan Menteri Ketenagakerjaan Nomor 11 Tahun 2026 tentang Tata Cara Pengawasan Ketenagakerjaan (“Permenaker 11/2026”) sebagai pengaturan baru mengenai tata cara pengawasan ketenagakerjaan di Indonesia, yang secara resmi mulai berlaku pada 3 Juli 2026. Dengan berlakunya Permenaker 11/2026, Peraturan Menteri Ketenagakerjaan Nomor 33 Tahun 2016 tentang Tata Cara Pengawasan Ketenagakerjaan sebagaimana telah … Read more
The Minister of Manpower has enacted Minister of Manpower Regulation No. 11 of 2026 on Labour Inspection Procedures (“MOM Regulation 11/2026”) as the new regulatory framework governing labour inspection procedures in Indonesia, which officially came into effect on 3 July 2026. With the enactment of MOM Regulation 11/2026, Minister of Manpower Regulation No. 33 of … Read more
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