M Micro, small, and medium enterprises (msmes) play an important role in indonesia’s economy, including in contributing to state tax revenue. since 2018, the government has provided tax relief for msmes through a final income tax rate of 0.5%, as regulated in government regulation number 23 of 2018. however, this policy is limited by government regulation number 55 of 2022, which sets a time limit on the use of the final tax rate. starting in 2025, individual msme taxpayers who registered before 2019 will no longer be eligible for the final tax rate and must switch to the general income tax provisions.this study aims to project the 2025 income tax revenue from individual msme taxpayers registered before 2019 at the pratama tax office (kpp) jakarta penjaringan. the method used is a descriptive quantitative approach with a case study and tax simulation on 20 selected taxpayers. the tax was calculated using three schemes: the final tax rate, the normative calculation of net income (nppn), and the general progressive tax rate under article 17 of the income tax law.the results show that the expiration of the final tax rate does not necessarily lead to an increase in tax payable. in some cases, the tax burden may even be lower or zero, especially when using the nppn scheme. these findings highlight the importance of education and supervision during the transition period to maintain optimal tax revenue and taxpayer compliance.