Peringatan Pajak Indonesia Oktober 2024
Topic : international taxation
Sub-Topic : beps / pillar 1 / pillar 2, direct taxes / corporate tax (large businesses), extractive sector & environment, tax administration / management / it, tax compliance, tax treaties
Resource Type : publication
Geographic_Area : asia
Level : intermediate level
Language_Proficiency : medium language proficiency
Data_Bandwidth : low databandwith
Cost : free
Language : English
Subtitled : no
publication
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doc,pdf,excel
Indonesia bersiap mengimplementasikan Pajak Minimum Global (GMT) Pilar Dua dan Aturan Subjek untuk Pajak (STTR) sebagai bagian dari komitmen OECD/G20. GMT menetapkan tarif pajak minimum 15% untuk perusahaan multinasional (MNE) dengan pendapatan global di atas EUR 750 juta. Indonesia akan memperkenalkan aturan seperti Income Inclusion Rule (IIR), Undertaxed Payments Rule (UTPR), dan Qualified Domestic Minimum Top-up Tax (QDMTT) mulai tahun 2025. Indonesia juga telah menandatangani Konvensi Multilateral STTR yang mempengaruhi 29 perjanjian pajak.
Topic : international taxation
Sub-Topic : beps / pillar 1 / pillar 2, direct taxes / corporate tax (large businesses), extractive sector & environment, tax administration / management / it, tax compliance, tax treaties
Resource Type : publication
Geographic_Area : asia
Level : intermediate level
Language_Proficiency : medium language proficiency
Data_Bandwidth : low databandwith
Cost : free
Language : English
Subtitled : no