<![CDATA[The rapid expansion of Indonesia's creator economy has generated new forms of income derived from advertising, sponsorships, affiliate marketing, subscriptions, and digital platforms. These income streams challenge conventional assumptions regarding employment, business activity, and tax reporting. This article examines the tax justice implications of income taxation for Indonesian social media influencers and digital content creators. Using normative juridical and policy analysis, the study evaluates income classification, reporting obligations, withholding mechanisms, and administrative compliance. The article argues that tax neutrality requires comparable income to be taxed consistently regardless of whether it is generated through conventional employment or digital content production. However, compliance requirements should also reflect the diverse economic scale and administrative capacity of creators. The study proposes a differentiated tax administration framework based on income thresholds, platform-assisted reporting, simplified record-keeping, and targeted taxpayer education. Particular attention is given to the risk that unclear tax rules may create unequal treatment between creators with professional accounting support and smaller creators operating informally. The article concludes that effective taxation of the creator economy requires clarity, proportionality, technological integration, and accessible administrative guidance.]]>
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