Month: March 2025

The global minimum tax is an international tax policy created to prevent tax avoidance practices by multinational companies. Indonesia has implemented this policy through Regulation of The Minister of Finance Number 136 of 2024 Regarding The Imposition of Global Minimum Tax Based On International Agreements, effective on January 1, 2025. The global minimum tax is imposed on domestic tax subjects and permanent business entity that are constituent entities of the multinational corporation group based on the income inclusion rule (IIR), undertaxed payment rules (UTPR), domestic minimum top-up tax (DMTT). The additional tax for a country or jurisdiction is calculated by multiplying the additional tax percentage by the excess profit, and adding the additional current top-up tax and deducting the QDMTT.

IIR is a regulation that requires the ultimate parent entity of a multinational corporation group to pay additional tax or top-up tax. The ultimate parent entity of a multinational corporation grub that is domiciled in Indonesia and has an ownership interest, either directly or indirectly, in a low-taxed constituent entity must pay IIR top-up tax allocated from that low-taxed constituent entity for a tax year. The top-up tax based on IIR for a tax year is allocated from the low-taxed constituent entities owned directly or indirectly by the ultimate holding entity of the multinational corporation grub. Additional tax under IIR is levied on domestic tax subjects that are constituent entities of the multinational corporation group, including ultimate parent entities, intermediate parent entities, and partially owned parent entities. Additional tax based on IIR is allocated from a low taxed constituent entity to a domestic tax subject that is a constituent entity of a multinational group of company. The allocation of additional tax based on IIR is regulated in article 15 of regulation of the minister of finance number 136 of 2024.

The next is UTPR which will apply on January 1, 2026. UTPR is a provision that imposes additional tax in the event that the IIR provision is not applied and or additional tax has not been fully imposed on a domestic tax subject that is a constituent entity of the multinational corporation grub in the event that another constituent entity of the multinational corporation group is taxed at an effective tax rate less than the minimum rate in the country or jurisdiction where the other constituent entity conducts its business activities. Through the UTPR mechanism, the additional tax known as top-up tax will be equitably distributed to the countries where the entities in the group operate, including the permanent from business of the main entity. However, it should be noted that investment entities are not included in this distribution. The distribution of additional tax through UTPR is based on each country’s economic contribution, as measured by the number of employees and the value of tangible assets held in that country. With this approach, countries that contribute significantly to the company’s economic activity will receive an appropriate proportion of the tax. Indonesia’s UTPR percentage for each the multinational corporation grub is the sum of 50% (fifty percent) of the ratio of the number of employees in Indonesia to the number of employees in all countries or jurisdictions of the multinational corporation grub that apply UTPR and 50% (fifty percent) of the ratio of the total value of tangible assets in Indonesia to the total value of tangible assets in all countries or jurisdictions of the multinational corporation grub that apply UTPR. This is stated in Articles 17 and 18 of regulation of the minister of finance number 136 of 2024.

By Olina Rizki Arizal – Partner TBrights

TBrights is a Tax Consultant in Indonesia which is now an Integrated Business Service in Indonesia that can provide comprehensive tax and business services.

Reference:

1. Regulation of The Minister of Finance Number 136 of 2024 Concerning the Imposition of Global Minimum Tax Based on International Agreements

The government has taken steps to simplify the process of exempting VAT and VAT on luxury goods for the representatives of foreign countries, international organization, and their officers. This is stated in Regulation of The Minister of Finance Number 59 of 2024 On The Procedures For Granting Exemption From Value Added Tax and Value Added Tax On Luxury Goods To Representatives of Foreign Countries and International Organization and Their Officials. This regulation was passed on September 2, 2024 and came into force on October 1, 2024. In accordance to article 2 paragraph 3, the exemption can be granted through two mechanisms, namely the exemption granted by the minister without using an exemption letter and using an exemption letter. The taxable goods and/or the taxable services that are granted exemption are the taxable goods and/or the taxable services that are not used to earn income in Indonesia for the purpose of obtaining profits such as motorized vehicles and other than motorized vehicles. As for other than motorized vehicles, namely in the form of land and/or buildings obtained by representatives of foreign countries and officials of international organization. For the taxable services in the form of services received and utilized by representatives of foreign countries and international organization in accordance with article 5 paragraph 2 and 3.

For the exemption requirements stated in article 9, representatives of foreign countries and international organizations and their officials can be granted exemption by using an exemption certificate and must have a tax identification number. The supporting proof are also one of the exemption requirements, including proforma invoice, copy of purchase order, and other documents required by the related ministry. For the acquiring of motor vehicles, it is required to additionally provide a statement letter of vehicle ownership details and a sale and purchase agreement document. To obtain an exemption letter, representatives of foreign countries or officials of representatives of foreign countries and international organizations or officials of international organizations submit an application to the head of the tax office equipped with a letter of recommendation and the supporting proof in accordance with Article 11 paragraph 1.

By Tommy HO – Managing Partner TBrights

TBrights is a Tax Consultant in Indonesia which is now an Integrated Business Service in Indonesia that can provide comprehensive tax and business services.

Reference:

1. Minister of Finance Regulation Number 59 Year 2024 on Procedures for Granting Exemption from Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods to Representatives of Foreign Countries and International Agencies and their Officials.

Untuk menjaga keberlangsungan daya beli masyarakat dan menjalankan fungsi stabilisasi ekonomi dan sosial, telah ditetapkan paket stimulus ekonomi sebagai upaya pemerintah dalam menjaga tingkat kesejahteraan masyarakat antara lain dengan pemberian fasilitas fiskal berupa pajak ditanggung pemerintah. Berdasarkan pertimbangan ini menteri keuangan menetapkan peraturan menteri keuangan nomor 10 tahun 2025 tentang pajak penghasilan pasal 21 atas penghasilan tertentu yang ditanggung pemerintah dalam rangka stimulus ekonomi tahun anggaran 2025. Pajak penghasilan pasal 21 adalah pajak atas penghasilan berupa gaji, upah, honorarium, tunjangan, uang pensiun, dan pembayaran lain dengan nama dan dalam bentuk apa pun sehubungan dengan pekerjaan, jasa, atau kegiatan yang dilakukan oleh wajib pajak orang pribadi dalam negeri. Fasilitas ini ditujukan bagi industri padat karya dan dapat dimanfaatkan mulai masa pajak Januari 2025 atau masa pajak bulan pertama bekerja di tahun 2025. Pada pasal 3 PMK 10 tahun 2025, jenis industri yang dapat memanfaatkan insentif ini adalah kegiatan usaha di bidang industri alas kaki, tekstil dan pakaian jadi, furniture, dan kulit serta barang dari kulit. Para pemberi kerja harus memiliki kode klasifikasi lapangan usaha (KLU) sebagaimana tercantum dalam lampiran A peraturan menteri keuangan nomor 10 tahun 2025 serta KLU tersebut merupakan KLU utama.

Insentif pajak penghasilan pasal 21 ini juga diberikan kepada pegawai tetap tertentu dan juga tidak tetap tertentu. Pegawai tetap dan tidak tetap ini harus memenuhi syarat untuk bisa mendapatkan insentif pajak penghasilan pasal 21 yang ditanggung pemerintah. Untuk pegawai tetap syaratnya ialah memiliki nomor pokok wajib pajak dan/atau nomor induk kependudukan yang diadministrasikan oleh direktorat jenderal kependudukan dan pencatatan sipil serta telah terintegrasi dengan sistem administrasi direktorat jenderal pajak, menerima atau memperoleh penghasilan bruto yang bersifat tetap dan teratur tidak lebih dari Rp10.000.000,00 (sepuluh juta rupiah). Sedangkan untuk karyawan tidak tetap syaratnya adalah memiliki nomor pokok wajib pajak dan/atau nomor induk kependudukan yang diadministrasikan oleh direktorat jenderal kependudukan dan pencatatan sipil serta telah terintegrasi dengan sistem administrasi direktorat jenderal pajak, menerima upah dengan jumlah rata-rata 1 (satu) hari tidak lebih dari Rp500.000,00 (lima ratus ribu rupiah) dalam hal upah diterima atau diperoleh secara harian, mingguan, satuan, atau borongan. Keduanya juga harus dalam keadaan tidak menerima insentif pajak penghasilan pasal 21 ditanggung pemerintah lainnya berdasarkan ketentuan peraturan perundang-undangan di bidang perpajakan.

Pasal 5 peraturan menteri keuangan nomor 10 tahun 2025 juga mengatur bahwa insentif pajak penghasilan pasal 21 harus dibayarkan secara tunai oleh pemberi kerja pada saat pembayaran penghasilan kepada pegawai dan juga harus membuatkan bukti potongnya.

Contoh perhitungan pajak penghasilan pasal 21 ditanggung pemerintah

Tuan A bekerja sebagai pegawai tetap di PT Z (industri persiapan serat tekstil/KLU 13111) sejak tahun 2023. Tuan A berstatus tidak menikah dan tidak memiliki tanggungan (TK/0). Sepanjang tahun 2025, Tuan A menerima atau memperoleh gaji sebesar Rp8.000.000,00 (delapan juta rupiah).

Karena Tuan A menerima atau memperoleh penghasilan bruto yang bersifat tetap dan teratur tidak lebih dari Rp10.000.000,00 (sepuluh juta rupiah) pada bulan Januari 2025 dan PT Z memiliki kode Klasifikasi Lapangan Usaha utama yang tercantum dalam lampiran peraturan menteri ini, maka Tuan A berhak untuk memanfaatkan insentif PPh Pasal 21 ditanggung pemerintah atas seluruh penghasilan bruto, baik yang bersifat tetap teratur dan tidak tetap tidak teratur, selama tahun 2025.

Perhitungan pajak penghasilan pasal 21 ditanggung pemerintah:

Penghitungan pajak penghasilan pasal 21 terutang pada bulan Desember 2025:

By Olina Rizki Arizal – Partner TBrights

TBrights merupakan Tax Consultant in Indonesia yang saat ini menjadi Integrated Business Service in Indonesia yang dapat memberikan layanan perpajakan dan bisnis secara komprehensif.

Referensi:

1. Peraturan Menteri Keuangan Nomor 10 Tahun 2025 Tentang Pajak Penghasilan Pasal 21 Atas Penghasilan Tertentu Yang Ditanggung Pemerintah Dalam Rangka Stimulus Ekonomi Tahun Anggaran 2025