Series: Enhancing Tax Transparency and International Tax Cooperation of ADB Developing Member Countries Focus Group Discussion on Redesigning Tax Incentives 9 May 2025 Indonesia SG-PSMG supports Indonesia on Post–Pillar Two incentive strategy On 9 May 2025, SG-PSMG participated with Indonesia’s Ministry of Finance in a Focus Group Discussion on redesigning tax incentives in light of the Global Minimum Tax. Attended by 25 participants, the session helped align Indonesia’s incentive framework with Pillar Two rules while preserving investment competitiveness. Discussions included international design approaches to qualified refundable tax credits and subsidies, and uncertainties around evolving interpretations of incentive treatment under Pillar Two. This initiative is part of ADB’s support under the Asia Pacific Tax Hub through TA 10525, to help DMCs implement international tax standards and respond strategically to international tax developments. Disclaimer The views expressed on this website are those of the authors and do not necessarily reflect the views and policies of the Asian Development Bank (ADB) or its Board of Governors or the governments they represent. ADB does not guarantee the accuracy of the data included in this publication and accepts no responsibility for any consequence of their use. By making any designation of or reference to a particular territory or geographic area, or by using the term “country” in this document, ADB does not intend to make any judgments as to the legal or other status of any territory or area. Event Coordinator/s Sathi Meyer-Nandi ADB Organizer/s Public Sector Management and Governance Sector Office Topics Capacity Development Governance and Public Sector Management