{"id":4522,"date":"2025-11-08T15:00:26","date_gmt":"2025-11-08T08:00:26","guid":{"rendered":"https:\/\/hng.co.id\/?p=4522"},"modified":"2025-10-26T14:28:31","modified_gmt":"2025-10-26T07:28:31","slug":"pajak-minimum-global-efektif-berlaku-dsak-iai-amandemen-psak-212","status":"publish","type":"post","link":"https:\/\/hng.co.id\/id\/pajak-minimum-global-efektif-berlaku-dsak-iai-amandemen-psak-212\/","title":{"rendered":"Pajak Minimum Global Efektif Berlaku, DSAK IAI Amandemen PSAK 212"},"content":{"rendered":"<p>Penulis: <span style=\"color: #000080;\">Kurnia Sari<\/span><\/p>\n<hr \/>\n<p>JAKARTA, HnG Insight \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.<\/p>\n<p>Amandemen tersebut dilakukan untuk menyesuaikan perlakuan akuntansi terhadap pajak tangguhan yang timbul akibat penerapan aturan pajak minimum global yang diinisiasi melalui BEPS Pillar II.<\/p>\n<p>\u201cAmandemen PSAK 212 (SAK Indonesia) dan PSAK i212 (SAKI) terkait reformasi pajak internasional ketentuan Model Pilar Dua mengatur pengecualian sementara atas perlakuan akuntansi pajak tangguhan terkait reformasi pajak internasional dan pengungkapannya,\u201d tulis IAI dalam publikasi DSAK Terkini Volume 04\/I\/2024, dikutip Sabtu (11\/10\/2025).<\/p>\n<p>Melalui amandemen tersebut, entitas dilarang mengakui maupun mengungkapkan dampak pajak tangguhan yang timbul akibat penerapan aturan pajak minimum global.<\/p>\n<p>Namun demikian, entitas tetap memiliki kewajiban untuk melakukan pengungkapan terbatas (targeted disclosures) atas informasi apabila entitas termasuk dalam wajib pajak GloBE sebagaimana diatur dalam PMK 136\/2024.<\/p>\n<p>Informasi yang perlu diungkapkan meliputi tiga hal. Pertama, entitas perlu menyatakan telah menerapkan pengecualian sementara wajib (mandatory temporary exception) dalam pengakuan dan pengungkapan aset dan liabilitas pajak tangguhan yang timbul akibat perhitungan pajak GloBE.<\/p>\n<p>Kedua, entitas wajib mengungkapkan beban atau penghasilan pajak kini, termasuk implikasi pajak lain yang muncul selaras dengan pemberlakuan Pillar II.<\/p>\n<p>Ketiga, selama periode Pillar II telah disahkan tetapi belum berlaku secara efektif, entitas perlu menyajikan informasi yang diketahui atau diestimasi secara wajar terkait potensi kewajiban pajak GloBE di masa mendatang.<\/p>\n<p><strong>Cek berita dan artikel lainnya di <a href=\"https:\/\/hng.co.id\/id\/article\/\">sini\u00a0<\/a><\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>Penulis: Kurnia Sari JAKARTA, HnG Insight \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. [&hellip;]<\/p>","protected":false},"author":1,"featured_media":4523,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[11,1],"tags":[975,419,976,978,977],"class_list":["post-4522","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legal","category-tax","tag-amandemen-psak-212","tag-pajak-minimum-global","tag-pajak-tangguhan","tag-pengungkapan-terbatas","tag-pillar-ii-beps"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Pajak Minimum Global Efektif Berlaku, DSAK IAI Amandemen PSAK 212 - HnG Consulting | Tax Consultant<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/hng.co.id\/id\/pajak-minimum-global-efektif-berlaku-dsak-iai-amandemen-psak-212\/\" \/>\n<meta property=\"og:locale\" content=\"id_ID\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pajak Minimum Global Efektif Berlaku, DSAK IAI Amandemen PSAK 212 - HnG Consulting | Tax Consultant\" \/>\n<meta property=\"og:description\" content=\"Penulis: Kurnia Sari JAKARTA, HnG Insight \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. 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