Id Pph Final Umkm

Use this skill whenever asked to compute, review, or advise on Indonesia PPh Final UMKM — the 0.5% final income tax on gross turnover available to micro, small, and medium enterprises (UMKM) under PP 23/2018 and PP 55/2022 (as revised). Trigger on phrases like \"PPh Final UMKM\", \"0.5 percent tax Indonesia\", \"PP 23/2018\", \"PP 55/2022\", \"MSME tax Indonesia\", \"pajak final UMKM\", \"tarif 0,5%\", \"peredaran bruto\", \"Pengusaha Kecil PPh\", or any question about whether a sole trader, PT Perorangan, CV, Firma, or Koperasi can use the 0.5% regime. Covers eligibility, the IDR 4.8 billion turnover threshold, time limits, the pekerjaan bebas (professional services) exclusion, opt-out mechanics, monthly self-deposit through Coretax DJP, annual SPT reporting, and the interaction with PPN/VAT and NIK-as-NPWP. Out of scope: corporate income tax under PPh Badan progressive rates (see PPh 25/29 workflows), partial-year regime changes, PPh 21 employment withholding (see id-payroll-pph21), PPN/VAT (see indon

mkdir -p ~/.claude/skills/id-pph-final-umkm
curl -L https://claudskills.com/skills/id-pph-final-umkm/SKILL.md \
  -o ~/.claude/skills/id-pph-final-umkm/SKILL.md

@misc{id-pph-final-umkm-2026,
  author    = {openaccountants},
  title     = {Id Pph Final Umkm [Claude Code skill]},
  year      = {2026},
  publisher = {ClaudSkills},
  url       = {https://claudskills.com/skills/id-pph-final-umkm/}
}