The present disclosure relates to a communication method and system for converging a 5th-Generation (5G) communication system for supporting higher data rates beyond a 4th-Generation (4G) system with a technology for Internet of Things (IoT). The present disclosure may be applied to intelligent services based on the 5G communication technology and the IoT-related technology, such as smart home, smart building, smart city, smart car, connected car, health care, digital education, smart retail, security and safety services. A method and apparatus according to an embodiment may allow a terminal or a base station to configure parameters for supporting limited buffer rate matching (LBRM) by using higher layer signaling or enable a suitable configuration to be made in a case of not configuring parameters for supporting the LBRM using the higher layer signaling.