{
  "api": "tarif-pajak-id",
  "version": "v2",
  "release": {
    "generatedAt": "2026-08-28T06:23:00.000Z",
    "sourceDateEpoch": 1787898180,
    "sourceHash": "ca945dce06e5a02561cb265033c18fa8c545dc8f88de43fb8de6a5f0b211bc4e",
    "gitCommit": "3fea6d33fcc7e003ab9097a8da17cea9f1c82eab",
    "version": "0.1.0"
  },
  "data": {
    "id": "concept-pph-final-umkm-pp46",
    "categoryId": "cat-pph-final-umkm",
    "name": "PPh Final UMKM PP 46/2013 (1%)",
    "slug": "pph-final-umkm-pp46",
    "description": "Pajak Penghasilan final 1% atas peredaran bruto usaha. Eligible: WP OP atau badan (BUKAN BUT), peredaran bruto <= Rp4,8 miliar, mengecualikan jasa profesional dan penghasilan di bawah rezim final lain. Berlaku 1 Juli 2013 - 30 Juni 2018. TANPA batas durasi.",
    "ruleIds": [
      "rule-pph-final-umkm-pp46"
    ]
  }
}