{"id":237895,"date":"2025-01-26T18:11:59","date_gmt":"2025-01-26T11:11:59","guid":{"rendered":"https:\/\/nawacita.co\/?p=237895"},"modified":"2025-01-25T09:02:36","modified_gmt":"2025-01-25T02:02:36","slug":"demi-iklim-investasi-ri-terapkan-kebijakan-pajak-minimum-global","status":"publish","type":"post","link":"https:\/\/nawacita.co\/index.php\/2025\/01\/26\/demi-iklim-investasi-ri-terapkan-kebijakan-pajak-minimum-global\/","title":{"rendered":"Demi Iklim Investasi, RI Terapkan Kebijakan Pajak Minimum Global"},"content":{"rendered":"

Demi Iklim Investasi, RI Terapkan Kebijakan Pajak Minimum Global<\/h1>\n

JAKARTA, Nawacita<\/a>\u00a0<\/strong> — Menteri Keuangan\u00a0Sri Mulyani\u00a0Indrawati menyatakan penerapan\u00a0pajak\u00a0minimum global atau global minimum tax (GMT) bertujuan untuk mendorong iklim investasi yang lebih bersaing dan sehat. Kebijakan itu mulai berlaku 2025.<\/p>\n

\u201cPemerintah terus memperbaiki iklim investasi agar lebih kompetitif dan sehat, dengan menerbitkan Peraturan Menteri Keuangan (PMK) 136 Tahun 2024 tentang Pajak Minimum Global,\u201d kata Sri Mulyani dalam konferensi pers Komite Stabilitas Sistem Keuangan (KSSK) di Jakarta, Jumat.<\/p>\n

\"\"<\/a>
Ilustrasi. Iklim investasi.<\/figcaption><\/figure>\n

Lewat PMK tersebut, Pemerintah mengenakan tarif minimum sebesar 15 persen untuk wajib pajak badan yang merupakan bagian dari grup perusahaan multinasional dengan omzet konsolidasi global minimal 750 juta euro.<\/p>\n

\u201cDengan hal itu, perusahaan yang masuk lingkup wajib pajak tersebut dan memanfaatkan fasilitas\u00a0tax holiday<\/em>\u00a0akan dikenakan pajak tambahan minimum domestik sesuai PMK 69\/2024,\u201d ujar Menkeu.<\/p>\n

\n
<\/div>\n<\/div>\n

Kebijakan\u00a0GMT\u00a0merupakan kesepakatan Pilar 2: Global Anti Base Erosion (GLoBE) oleh G20 dan dikoordinasikan oleh OECD.<\/p>\n

\n

Saat ini, terdapat lebih dari 40 negara yang telah mengimplementasikan ketentuan tersebut, dengan mayoritas negara menerapkan pada tahun 2025. Indonesia pun turut menerapkan kebijakan tersebut.<\/p>\n

Bagi wajib pajak yang termasuk dalam ketentuan akan dikenakan pajak minimum global dengan tarif 15 persen mulai tahun pajak 2025.<\/p>\n

Baca Juga: <\/strong>Menteri Investasi dan Hilirisasi: Investor Global Optimistis dengan Komitmen Indonesia terhadap Iklim Investasi<\/a><\/p>\n

Dalam hal tarif pajak efektif kurang dari 15 persen, wajib pajak harus melakukan pembayaran pajak tambahan (top up) paling lambat pada akhir tahun pajak berikutnya. Sebagai contoh, untuk tahun pajak 2025, estimasi jumlah pajak dibayarkan paling lambat tanggal 31 Desember 2026.<\/p>\n

Terkait kewajiban pelaporan pajak minimum global, wajib pajak diberikan waktu paling lambat 15 bulan setelah tahun pajak berakhir.<\/p>\n

Akan tetapi, khusus tahun pertama penerapan GMT bagi wajib pajak, Pemerintah memberikan kelonggaran untuk melakukan pelaporan, yaitu paling lambat 18 bulan setelah tahun pajak berakhir.<\/p>\n

Misalnya, bila wajib pajak termasuk dalam cakupan GMT pada tahun pajak 2025, maka pelaporan pertama dilakukan paling lambat tanggal 30 Juni 2027. Untuk tahun pajak berikutnya (2026), pelaporan dilakukan paling lambat tanggal 31 Maret 2028.<\/p>\n

Ketentuan mengenai bentuk formulir, tata cara pengisian, pembayaran, dan pelaporan surat pemberitahuan tahunan ditetapkan oleh Direktur Jenderal Pajak.<\/p>\n

Pemerintah juga akan menggelontorkan insentif kepada sektor-sektor yang menjadi penggerak pertumbuhan ekonomi guna menjaga daya saing.\u00a0rpblk<\/strong><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Demi Iklim Investasi, RI Terapkan Kebijakan Pajak Minimum Global JAKARTA, Nawacita\u00a0 — Menteri Keuangan\u00a0Sri Mulyani\u00a0Indrawati menyatakan penerapan\u00a0pajak\u00a0minimum global atau global minimum tax (GMT) bertujuan untuk mendorong iklim investasi yang lebih bersaing dan sehat. Kebijakan itu mulai berlaku 2025. \u201cPemerintah terus memperbaiki iklim investasi agar lebih kompetitif dan sehat, dengan menerbitkan Peraturan Menteri Keuangan (PMK) 136 […]<\/p>\n","protected":false},"author":4,"featured_media":237896,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[34],"tags":[39294,70155,89287,6343,89286,33068],"class_list":{"0":"post-237895","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-ekonomi-dan-bisnis","8":"tag-ekonomi-ri","9":"tag-iklim-investasi","10":"tag-investasi-sehat","11":"tag-menteri-keuangan","12":"tag-pajak-minimum-global","13":"tag-sri-mulyani"},"yoast_head":"\nDemi Iklim Investasi, RI Terapkan Kebijakan Pajak Minimum Global<\/title>\n<meta name=\"description\" content=\"JAKARTA, Nawacita\u00a0 -- Menteri Keuangan\u00a0Sri Mulyani\u00a0Indrawati menyatakan penerapan\u00a0pajak\u00a0minimum global atau 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