---
name: pph-final-umkm
description: Calculate statutory 0.5% MSME final income tax under PP No. 55/2022 including the Rp 500M annual threshold exemption for Individual Taxpayers.
argument-hint: "<ytd_revenue> <current_month_revenue> <taxpayer_type_individual_or_corporate>"
risk_level: HIGH
rule_type: statutory
---

# UMKM Final Tax 0.5% Calculator (PP 55/2022)

Calculates 0.5% final PPh for MSMEs under Government Regulation PP No. 55/2022.

## Statutory Provenance
* **Statute**: PP No. 55 Tahun 2022 (Pasal 56 - 57).

## Hybrid Execution Model
Pass parameters to `engines/umkm-tax-calculator.js`:
* **Wajib Pajak Orang Pribadi (Individual)**: The first **Rp 500.000.000 (Rp 500M)** of gross annual revenue is **completely tax-exempt (0% tax)**. Tax at 0.5% is only levied on cumulative revenue exceeding Rp 500M.
* **Wajib Pajak Badan (Corporate PT/CV)**: No Rp 500M exemption applies. Tax at 0.5% is levied directly on all monthly gross revenue.
* **Validity Period**: 7 years for Individual, 4 years for PT Perorangan/CV, 3 years for PT.

## Trust Envelope (Confidence Contract)
Every engine output must be wrapped in a structured envelope declaring production trust attributes:
* **`regulatory_framework`**: Applying regulation with article references (e.g. `PP No. 58/2023 jo. PMK 168/2023 - TER`).
* **`ruleset_version`**: Versioned Id of the `engines/rules/*.json` ruleset consulted (e.g. `PPH21-2024 v1.0.0`).
* **`effective_window`**: `[effective_from] – [effective_to]` of the applied ruleset.
* **`integrity_status`**: `VERIFIED` after SHA-256 ruleset check, or `UNVERIFIED` — never present silent calculations when UNVERIFIED.
* **`risk_level`**: Contextual `LOW / MEDIUM / HIGH` per skill risk metadata.
* **`requires_human_review`**: `true` for HIGH risk outputs — mandatory professional sign-off before filing, payment, or execution.
* **`currency`**: IDR, rounded to the nearest whole Rupiah unless another precision is stated.
* **`as_of`**: The simulation/effective date used to select the ruleset.