Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Varia Justicia
Ismail Ismail Khozen
Faculty of Administrative Science, University of Indonesia
Law, Crime, Criminology & Criminal Justice

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Regulating Income Tax: Case of Indonesian YouTubers Prianto Budi Saptono; Cyntia Ayudia; Ismail Ismail Khozen
Varia Justicia Vol 17 No 2 (2021): Vol 17 No 2 (2021)
Publisher : Fakultas Hukum Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/variajusticia.v17i2.5168

Abstract

Along with the development of digital business platforms in Indonesia, the YouTube content creator profession (YouTuber) has become a hard-to-tax sector due to the unavailability of a clear definition in the laws and regulations regarding the business characteristics of the content creator profession. This study aims to analyze the income tax aspect of content creators on the YouTube digital platform in Indonesia. First, it focuses on the interpretation of independent work and business activities related to the business nature of content creators, constituting individual taxpayers with income below the threshold regulated in Government Regulation (PP) no. 23 of 2018. Second, it analyzes the tax authority’s efforts and strategic measures to optimize tax revenues from YouTubers. This study uses a qualitative descriptive approach using documentation and literature studies. The results show that determining the income tax aspect of YouTubers requires carefulness in identifying the types of activities that become sources of income since they could either perform business activities or independent work simultaneously. Therefore, it is vital to confirm the YouTubers business activity definition in the tax provisions. In addition, adequate education and socialization that promote a cooperative approach become necessary to improve tax compliance.
Co-Authors Cyntia Ayudia Prianto Budi Saptono