<![CDATA[This study examines the revenue deduction system and employment relations of online motorcycle taxi drivers from the perspective of Karl Marx's historical materialism. The research background arises from the development of digital transportation platforms that have created new partnership-based work patterns, but in practice, have given rise to unequal employment relations and income uncertainty for drivers. This study aims to analyze the mechanism of the revenue deduction system and employment relations between platform companies and online motorcycle taxi drivers, and examine how these practices reflect the distribution of profits and production relations in digital capitalism. This study uses a qualitative descriptive approach with data collection techniques through semi-structured interviews with online motorcycle taxi drivers as primary informants and service users as supporting informants. Data are analyzed thematically using a historical materialism perspective to understand the relationship between control of digital production tools and driver work positions. The results show that although drivers are given flexible working hours, the platform maintains strong control through algorithms, rating systems, incentives, and revenue deductions. The revenue deduction system functions as a mechanism for extracting surplus value that strengthens drivers' economic dependence on the platform. The resulting employment relations are asymmetrical, with the platform company in a dominant position in determining work rules and profit distribution. This study confirms that work flexibility in the platform economy is illusory and requires fairer labor regulations to protect the welfare of online motorcycle taxi drivers.]]>
