Legal Basis of Pajak UMKM PPh Final 0.5%
UU No. 7 Tahun 2021 or known as Undang-Undang Harmonisasi Peraturan Perpajakan. In the HPP Law, the latest tax rate is currently in effect, which stipulates that UMKM (SME) owners with incomes below IDR 500 million per year will be subject to a tax levy of 0%.