Indonesia's Ministry of Finance has issued Regulation No. 136 of 2024, which provides for the implementation of the Pillar 2 global minimum tax rules in Indonesia. This includes the income inclusion rule (IIR) and the qualified domestic minimum top-up tax (QDMTT), which apply from 1 January 2025, and the undertaxed payment/profit rule (UTPR), which applies from 1 January 2026. The rules apply …