Pillar 2 GloBE: Kalkulator Effective Tax Rate Minimum 15%

Pillar 2 GloBE — kalkulator top-up tax untuk MNC > EUR 750M

Konteks: OECD Pillar 2 GloBE Rules (efektif 2024 di EU, 2025 banyak negara) mewajibkan Effective Tax Rate (ETR) minimum 15% per yurisdiksi. Top-up tax jika di bawah.

GloBE Income yurisdiksi (EUR juta)

Covered Taxes (EUR juta)

Substance-Based Income Exclusion (SBIE) EUR juta

Minimum Rate (%)

Top-Up Tax Liability (EUR juta)

EU Pillar 2 Directive 2022/2523 efektif 31 Desember 2023. Indonesia sedang kaji adopt (RUU HPP 2024). Top-up tax: IIR (parent), UTPR (undertaxed payment), QDMTT (domestic minimum tax).