The adoption of the Global Minimum Tax (GMT) and Pillar Two results in major changes for businesses, particularly multinational enterprises (MNEs) that operate in many jurisdictions. Pillar Two issues extend beyond tax compliance and top-up tax computations, including new considerations for tax accounting and financial reporting.

In the Indonesian context, the application of these provisions must be viewed not only from a taxation perspective, but also through the lens of PSAK 212 regarding Income Taxes, specifically regarding the recognition of both current and deferred tax liabilities and assets; the measurement of both current and deferred tax liabilities and assets; the presentation of tax liabilities, assets, and expenses within the financial statements; and the preparation relevant and accurate

In this webinar you will learn about the Global Minimum Tax and Pillar Two's influence on tax accounting and financial reporting, as well as how current tax, DTAs, DTLs, and deferred tax cost are treated under PSAK 212. With this understanding, participants will be better prepared to predict Pillar Two's implications for business tax obligations and financial statements.

Speakers:

T Qivi Hady Daholi - Partner, Tax Practice 

Marissa Pradipta - Partner, Audit Practice

Date & Time:

Wednesday, 16 September 2026 

02.00 PM - 04.00 PM (Jakarta Time)

Reserve Your Spot Here