How do I install the Pph Final Umkm skill?

Run npx skillmds@latest add adamriofc/pph-final-umkm in your terminal (requires Node.js), paste this page's agent-chat prompt into Claude, Cursor, or any MCP-connected agent, or download the SKILL.md file and copy it into your agent's skills directory.

Is Pph Final Umkm safe to use?

This skill has not completed SkillMD's automated safety review yet. SkillMD never runs a skill's scripts for you; review the SKILL.md before installing.

Which AI agents work with Pph Final Umkm?

This skill is tagged as working with Claude Code, Claude.ai, OpenAI Codex. SKILL.md is an open format, so most agents that read a skills directory can load it too.

Is Pph Final Umkm free to use?

Yes. Installing skills from SkillMD is free, and the skill stays under its author's original license.

Who published Pph Final Umkm?

adamriofc (@adamriofc) published this skill. Their other Agent Skills are listed on their SkillMD profile.

Pph Final Umkm by adamriofc — Agent Skill

Name: Pph Final Umkm
Author: adamriofc

File contents

UMKM Final Tax 0.5% Calculator (PP 55/2022 & PP 20/2026)

Calculates 0.5% final PPh for MSMEs under Government Regulation PP No. 55/2022 and PP No. 20/2026.

Statutory Provenance & Temporal Framework

Historical Statute (Effective 2022-01-01 to 2026-04-21): PP No. 55 Tahun 2022 (Pasal 56 - 57) — UMKM-2022.
Current Statute (Effective 2026-04-22 onwards): PP No. 20 Tahun 2026 — UMKM-2026.

Eligible Taxpayers & Entity Rules (PP 20/2026)

Pass parameters to engines/umkm-tax-calculator.js:

Wajib Pajak Orang Pribadi (Individual): Eligible for 0.5% final tax. 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.
Perseroan Perorangan (PT Perorangan / Single-Person PT): Eligible for 0.5% final tax. No Rp 500M exemption applies.
Koperasi (Cooperative): Eligible for 0.5% final tax. No Rp 500M exemption applies.
Badan Hukum Lain (PT / CV / Firma): NOT eligible for the 0.5% final tax under PP 20/2026 (must calculate PPh under general corporate tax rules).
Turnover Threshold: Maximum gross annual turnover limit is Rp 4.8 Billion. Cumulative YTD turnover exceeding Rp 4.8B invalidates final tax eligibility.

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. 20/2026 - PPh Final UMKM).
ruleset_version: Versioned Id of the engines/rules/*.json ruleset consulted (e.g. UMKM-2026 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.

---name: pph-final-umkmdescription: Calculate statutory 0.5% MSME final income tax under PP No. 55/2022 & PP No. 20/2026 including the Rp 500M annual threshold exemption for Individual Taxpayers.---# UMKM Final Tax 0.5% Calculator (PP 55/2022 & PP 20/2026)Calculates 0.5% final PPh for MSMEs under Government Regulation PP No. 55/2022 and PP No. 20/2026.## Statutory Provenance & Temporal Framework* **Historical Statute (Effective 2022-01-01 to 2026-04-21)**: PP No. 55 Tahun 2022 (Pasal 56 - 57) — `UMKM-2022`.* **Current Statute (Effective 2026-04-22 onwards)**: PP No. 20 Tahun 2026 — `UMKM-2026`.## Eligible Taxpayers & Entity Rules (PP 20/2026)Pass parameters to `engines/umkm-tax-calculator.js`:* **Wajib Pajak Orang Pribadi (Individual)**: Eligible for 0.5% final tax. 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.* **Perseroan Perorangan (PT Perorangan / Single-Person PT)**: Eligible for 0.5% final tax. No Rp 500M exemption applies.* **Koperasi (Cooperative)**: Eligible for 0.5% final tax. No Rp 500M exemption applies.* **Badan Hukum Lain (PT / CV / Firma)**: **NOT eligible** for the 0.5% final tax under PP 20/2026 (must calculate PPh under general corporate tax rules).* **Turnover Threshold**: Maximum gross annual turnover limit is **Rp 4.8 Billion**. Cumulative YTD turnover exceeding Rp 4.8B invalidates final tax eligibility.## 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. 20/2026 - PPh Final UMKM`).* **`ruleset_version`**: Versioned Id of the `engines/rules/*.json` ruleset consulted (e.g. `UMKM-2026 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.

Frequently asked questions

Pph Final Umkm