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All Journal Law and Humanity
Vania Nurdhita Varesia
Universitas Wijaya Putra Surabaya
Law, Crime, Criminology & Criminal Justice

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Kewenangan Direktorat Jenderal Pajak dalam Pengawasan Pajak Penghasilan Influencer dan Konten Kreator di Media Sosial Vania Nurdhita Varesia; Fikri Hadi; Suwarno Abadi; Suwito Suwito
Law and Humanity Vol 4 No 2 (2026): Jurnal Law and Humanity
Publisher : Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37504/lh.v4i2.839

Abstract

The rapid development of the digital economy has created new professions, such as influencers and content creators, who generate income from digital activities, including endorsements, monetization, affiliate marketing, and promotional partnerships. Such income constitutes Income Tax (PPh) objects; however, its dynamic nature and reliance on digital platforms present challenges for tax supervision and law enforcement. This study aims to analyze the authority of the Directorate General of Taxes (DGT) in supervising the income tax obligations of influencers and content creators on social media, as well as to examine the implementation of tax law enforcement in this sector. This research employs a normative legal research method using statutory and conceptual approaches. The legal materials consist of laws and regulations, legal literature, and scientific journals related to taxation and supervision in the digital economy. The results indicate that the Directorate General of Taxes has the legal authority to conduct tax supervision through the utilization of information technology, including the Coretax system, Compliance Risk Management (CRM). Optimizing digital technology, strengthening cooperation with digital platforms, and improving taxpayer awareness are essential to enhancing tax compliance in the digital economy.
Co-Authors Fikri Hadi Suwarno Abadi Suwito Suwito