TestSkipRowProcess.php

<?php

namespace Drupal\migrate_prepare_row_test\Plugin\migrate\process;

use Drupal\migrate\MigrateExecutableInterface;
use Drupal\migrate\MigrateSkipRowException;
use Drupal\migrate\ProcessPluginBase;
use Drupal\migrate\Row;

/**
 * Provides a testing process plugin that skips rows.
 *
 * @MigrateProcessPlugin(
 *   id = "test_skip_row_process"
 * )
 */
class TestSkipRowProcess extends ProcessPluginBase {
    
    /**
     * {@inheritdoc}
     */
    public function transform($value, MigrateExecutableInterface $migrate_executable, Row $row, $destination_property) {
        // Test both options for save_to_map.
        $data = $row->getSourceProperty('data');
        if ($data == 'skip_and_record (use plugin)') {
            throw new MigrateSkipRowException('', TRUE);
        }
        elseif ($data == 'skip_and_do_not_record (use plugin)') {
            throw new MigrateSkipRowException('', FALSE);
        }
        return $value;
    }

}