JAKARTA, DMTAX \u2013 As of December 1, 2023, the Financial Accounting Standards Board (DSAK) of the Indonesian Institute of Accountants (IAI) amended PSAK 212, which regulates income tax.<\/p>\n
The amendments were made to adjust the accounting treatment for deferred taxes arising from the implementation of the global minimum tax rules initiated through BEPS Pillar II.<\/p>\n
\"Amendments to PSAK 212 (Indonesian SAK) and PSAK i212 (SAKI) related to international tax reform, the provisions of the Pillar Two Model regulate temporary exceptions to the accounting treatment of deferred taxes related to international tax reform and their disclosure,\" wrote the IAI in the Latest DSAK publication Volume 04\/I\/2024, quoted Saturday (11\/10\/2025).<\/p>\n
Through this amendment, entities are prohibited from recognizing or disclosing the deferred tax impact arising from the application of the global minimum tax rules.<\/p>\n
However, entities still have an obligation to make limited disclosures (targeted disclosures) of information if the entity is included in the GloBE taxpayers as regulated in PMK 136\/2024.<\/p>\n
The information that needs to be disclosed includes three things. First, the entity must declare that it has applied the mandatory temporary exception in recognizing and disclosing deferred tax assets and liabilities arising from the calculation of GloBE tax.<\/p>\n
Second, entities are required to disclose current tax expenses or income, including other tax implications that arise in line with the implementation of Pillar II.<\/p>\n
Third, during the period when Pillar II has been ratified but has not yet become effective, entities need to present known or reasonably estimated information regarding potential future GloBE tax liabilities.<\/p>\n
JAKARTA, DMTAX \u2013 Per 1 Desember 2023 lalu, Dewan Standar Akuntansi Keuangan (DSAK) Ikatan Akuntan Indonesia (IAI) melakukan perubahan terhadap PSAK 212 yang mengatur terkait pajak penghasilan. Amandemen tersebut dilakukan untuk menyesuaikan perlakuan akuntansi terhadap pajak tangguhan yang timbul akibat penerapan aturan pajak minimum global yang diinisiasi melalui BEPS Pillar II. \u201cAmandemen PSAK 212 (SAK […]<\/p>","protected":false},"author":1,"featured_media":390,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[20,21],"tags":[],"class_list":["post-388","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legal","category-tax"],"yoast_head":"\n