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Regarding the obligation to report the global minimum tax, taxpayers are given a maximum of 15 months after the tax year ends.
Specifically, in the first year that taxpayers fall under this provision, the government provides leniency for taxpayers to report, which is no later than 18 months after the tax year ends.
For example, if a taxpayer falls under this provision in the tax year 2025, the first report is made no later than June 30, 2027.
Subsequently, for the tax year 2026, reporting is done no later than March 31, 2028. The provisions regarding the form of forms, filling procedures, payment, and reporting of annual notification letters are determined by the Director General of Taxes.
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In implementing the global minimum tax, the government still pays attention to the investment climate in Indonesia. Therefore, sectors that will drive economic growth in the future will maintain their competitiveness through targeted and measurable incentives.
"Through synergy with countries around the world, the implementation of the global minimum tax becomes an important milestone in reforming a more inclusive global taxation system and supporting sustainable economic growth," he said.
Febrio emphasized that the government is optimistic that this step will not only increase fairness in the tax system, but also strengthen the competitiveness of national investment amid global challenges.
