Overview
Overview
Global tax rules are shifting fast. With the enactment of PMK 136/2024, Indonesia officially enters the era of the Global Anti–Base Erosion (GloBE) Rules, including the Qualified Domestic Minimum Top-Up Tax (QDMTT) and other mechanisms that impact multinational groups with consolidated revenue of ≥ EUR 750 million.
For businesses operating in Indonesia, GMT is no longer a “wait and see” issue. It is a compliance obligation, a strategic tax matter, and a global competitiveness concern.
DDTC stands at the forefront to guide you through all of it.
Why GMT Matters Now
Why GMT Matters Now
GMT affects more than your tax bill. It alters:
- Global effective tax rates (ETR)
- Intercompany pricing, incentive planning, and supply chain structures
- Internal controls and data systems
- Stakeholder expectations—from headquarters to regulators
Key Message
Key Message
Indonesia’s adoption of QDMTT means local entities may face top-up tax even when parent jurisdictions apply transitional relief or side-by-side systems.
In other words: GMT will continue to create tax implication for entities in Indonesia
Our GMT Service Suite
GMT Readiness & Impact Assessment
An initial assessment to determine your group’s readiness for GMT, identify key exposure areas, and highlight potential implications under the GloBE framework.
GloBE ETR Modelling & Top-Up Tax Computation
Scenario-based modelling to provide an overall view of effective tax rate exposure and potential top-up tax outcomes across jurisdictions.
Safe Harbour Analysis & Strategy Mapping
An assessment of applicable safe harbour options and strategic considerations to support efficient GMT compliance.
QDMTT Documentation & Working Papers
Support in preparing key QDMTT documentation and working papers in line with Indonesian requirements and group reporting standards.
Data & Systems Diagnostic
A diagnostic review to assess data readiness and system capabilities required for GMT implementation.
GloBE Information Return (GIR) Compliance
Assistance in developing the GIR reporting framework, including ensuring proper coordination of relevant reporting across the group entities.
GMT Tax Return Compliance
Assistance with compliance of tax administrative requirements, including determining the designated filing entity for the GloBE, DMTT & UTPR Annual Income Tax Return, as well as the related notifications. This includes assistance and preparing the relevant tax return attachments.
Strategic Structuring Advisory
Strategic advice on group structuring and investment considerations within the boundaries of the GMT framework.
Why DDTC?
Deep Expertise in International Tax
Leaders Who Shape the Conversation
Proven Track Record with Multinational Groups
Research, Technology, and Knowledge-Based Approach
KAMUS PAJAK
Apa Itu Entitas Berpajak Rendah?
KAMUS PAJAK
Apa Itu Entitas Konstituen yang Dikenai Pajak Rendah?
KAMUS PAJAK
Apa Itu Entitas Konstituen Pelapor?
UNI EMIRAT ARAB
Ada Safe Harbour Baru di GMT, Uni Emirat Arab Beri Insentif Litbang
Who Should Work With DDTC?
Start Your GMT Journey with DDTC
Whether you need an initial assessment, deep modelling, or long-term compliance support, DDTC provides clarity, structure, and confidence.
Let’s navigate GMT, strategically and efficiently.
