Planck absolute entropy of a rotating BTZ black hole

In this paper, the Planck absolute entropy and the Bekenstein–Smarr formula of the rotating Banados–Teitelboim–Zanelli (BTZ) black hole are presented via a complex thermodynamical system contributed by its inner and outer horizons. The redefined entropy approaches zero as the temperature of the rotating BTZ black hole tends to absolute zero, satisfying the Nernst formulation of a black hole. Hence, it can be regarded as the Planck absolute entropy of the rotating BTZ black hole.