Article Sidebar

Download
PDF
Statistic
Read Counter : 159 Download : 196

Main Article Content

Abstract

In today’s digital age, endorsement has become one of the main sources of revenue for many digital content creators. Service endorsement is one of the strategies of entrepreneurs to promote their products so that they are known and can enhance marketing. The increasing number of users of this endorsement service make the revenue earned by the digital content creator can be categorized large. However, many digital content creators are unaware of their position in tax law as well as the tax obligations they have. Based on the findings of the tax non-compliance, the researchers looked at two legal issues, namely, first, what is the obligation of the digital content creator to tax the proceeds of endorsement service? Second, how is the tax collection mechanism for endorsement service in Indonesia? This research uses empirical juridical research methods with a conceptual and statutory approach. Primary data was obtained by distributing questionnaires to 8 (eight) digital content creators, and secondary data was obtained by literature study. Analysis of legal material using descriptive-qualitative methods. The result of the study concluded, first, that the digital content creator has met the subjective and objective requirements of income tax so that it is a taxable income and attached to it obligations–in the field of taxation. Secondly, under the digital content creator income tax act, at least 3 (three) norms are imposed, namely the self assessment system method and Article 17 tariff on digital content creator whose income is not deducted from tax by the user of the service, with the method of withholding tax system of Article 23 for the content of digital creator under the umbrella of the agency, and Article 21 tax system when the service user pays and deduces the income tax digital content creator directly.

Keywords

Endorsement Service Digital Content Creator Income Tax

Article Details

License

Copyright (c) 2024 Intan Tiara, Zihan Huzaifah, Siti Rahma Novikasari, Ni’matul Huda

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

References

  1. Ayza B (2017). Hukum Pajak di Indonesia. Prenadamedia Group. Jakarta 2017.
  2. Mustaqiem (2014). Perpajakan Dalam Konteks Teori dan Hukum Pajak Di Indonesia. Buku Litera Yogyakarta. Yogyakarta 2014.
  3. Rochmat Soemitro (1997). Dasar-Dasar Hukum Pajak dan Pajak Pendapatan. Jakarta-Bandung: Eresco 1997.
  4. Azmi MU (2020). Gaya Hidup Selebgram Dengan Adanya Endorse di Kota Pekanbaru, JOM FISIP Vol. 7: Edisi II Juli –Desember 2020.
  5. Ariyanti ERN, Mutiah IN (2022). Hak dan Kewajiban Wajib Pajak serta Otoritas Perpajakan Setelah Keluarnya Undang-Undang Nomor 7 Tahun 2021 Tentang Harmonisasi Peraturan Perpajakan. ADIL: Jurnal Hukum Vol. 14 No.1 2022.
  6. Falya D, Dirkareshza (2021). Urgensi Peraturan Pajak Dalam Aktivitas Endorsement Yang Dilakukan Oleh Influencer ‘Instagram’. Jurnal USM Law Review Vol 4 No 2 Tahun 2021.
  7. Fathimah W, Albari (2023). Analisis Pengaruh Influencer terhadap Minat Beli Konsumen pada Perusahaan JavaMifi. Selekta Manajemen: Jurnal Mahasiswa Bisnis & Manajemen, Vol. 02, No. 03, 2023, pp. 188-205.
  8. Inca Nadya Damupoliii (2017). Pajak Penghasilan pada Kegiatan Youtuber dan Selebgram dalam Penggunaan Media Sosial Berdasarkan Undang-Undang Nomor 36 Tahun 2008 tentang Pajak Penghasilan. Lex Privatum Volume V/ Nomor 3, Mei 2017, Fakultas Hukum Unsrat.
  9. Kayla R A, Siti K (2023). Efektivitas Endorsement Terhadap Brand Awareness, IKRAITH-HUMANIORA VOL.7, NO.3 November 2023.
  10. Leoni Talitha, Zainal Muttaqin, Laina, Implementasi Pengaturan Pemungutan Pajak Penghasilan Terhadap Selebgram dari hasil Endorsment, JURNAL PRO HUKUM : JURNAL PENELITIAN BIDANG HUKUM UNIVERSITAS GRESIK Vol. 9 No. 2 (2020).
  11. Nazulfa I, dkk. (2021). Tinjauan Pengenaan Pajak Penghasilan Atas Aktivitas Endorsement oleh konten kreator digital di Inonesia. PROSIDING PIM (Pekan Ilmiah Mahasiswa) Prodi Akuntansi Program Sarjana Universitas Pamulang Vol. 2, No.1, Desember 2021.
  12. Oktapiyani NPA, Purwani SPME (2018). Tinjauan Yuridis Pengenaan Pajak Penghasilan Terhadap Kegiatan Endorsement Dalam Media Sosial. Fakultas Hukum Universitas Udayana 2018.
  13. Roria S, Sari W K (2020). Tinjauan Pengenaan Pajak Atas Aktivitas Endorsement Oleh Selebgram Di Indoensia. Jurnal SIKAP Vol 5 No. 1 Tahun 2020.
  14. Saporso dan Dian Lestari (2009). Peranan Endorser Terhadap Brand Image Dari Sudut Pandang Konsumen. Jurnal Ilmiah Manajemen Bisnis Vol. 9, No. 3, September 2009.
  15. Yanuarita K, Herma R (2022). Content Creator yang Berkarakter Berdasarkan Analisis Video Youtube Ningsih Tinampi. Jurnal Ilmiah Komunikasi Vol 21, No. 2, Desember 2022.
  16. Abiyu Hilmi Pradana (2013). Pengaruh Kepatuhan Wajib Pajak Badan dan Penelitian Pajak Terhadap Tingkat Pencapaian Penerimaan Pajak pada KPP Pratama Surabaya Sawahan, Disertasi pada Program Pascasarjana Universitas Airlangga, Surabaya.
  17. Elysa K (2019). Tata Cara Pemungutan, Penyetoran, Serta Pelaporan PPh 23 atas Jasa Freight Forwarding oleh PT. Jasa Prima Logistik yang Dilakukan Perum Bulog Sub Divre Kediri. SKRIPSI IR-PERPUSTAKAAN UNIVERSITAS AIRLANGGA.
  18. Surat Edaran Direktorat Jendral Pajak Nomor SE-06/PJ/2015 tentang Pemotongan dan/atau Pemungutan Pajak Penghasilan atas Transaksi E-Commerce.
  19. Undang Undang Nomor 36 tahun 2008 tentang Pajak Penghasilan.
  20. Undang Undang Nomor 7 Tahun 2021 tentang Harmonisari Peraturan Perpajakan.
  21. Undang Undang Nomor 28 Tahun 2007 tentang Ketentuan Umum dan Tata Cara Perpajakan.
  22. Peraturan Menteri Keuangan Republik Indonesia Nomor 168 Tahun 2023 Tentang Petunjuk Pelaksanaan Pemotongan Pajak Atas Penghasilan Sehubungan Dengan Pekerjaan, Jasa, atau Kegiatan Orang Pribadi.
  23. Ajeng Widya (2016). Tak Semua Selebgram Dikenakan Pajak. www.klinikpajak.co.id/berita=detail/?id=berita+pajak+tak+semua+selebgram+dikenakan+pajak.
  24. Laili Ira (2023). Mengenal Apa itu Influencer, Jenis dan Perannya, Tempo, September 2023. https://bisnis.tempo.co/read/1766780/mengenal-apa-itu-influencer-jenis-dan-perannya.