<![CDATA[The expansion of Indonesia's digital economy has positioned content creators as economic actors who generate income from advertising, endorsements, affiliate marketing, live streaming, sales commissions, and brand partnerships. This study examines whether the effectiveness of the Tax Regulation Harmonization Law (HPP Law) implementation reduces digital tax challenges faced by creative economy content creators. The study used a quantitative cross-sectional design involving 100 active creators on YouTube, TikTok, and Instagram. Primary data were collected using a structured Likert-scale questionnaire, while secondary data from Socialblade, Noxinfluencer, and Business of Apps were used as contextual reinforcement. The research instrument passed validity and reliability testing before hypothesis testing. Data were analyzed using descriptive statistics, classical assumption tests, simple linear regression, and mixed-source triangulation between self-reported income categories and platform-based estimates. The results show that HPP Law implementation effectiveness has a negative and significant effect on digital tax challenges, with a regression coefficient of -0.509, t-value of -5.745, significance of 0.000, and R2 of 0.252. The triangulation results show that 23% of respondents tended to report lower income categories than platform-based estimates. YouTube creators showed the lowest compliance challenges because AdSense and related dashboard features provide more structured revenue documentation than TikTok and Instagram. The findings indicate that digital tax challenges are not caused solely by unwillingness to comply, but also by fragmented platform income and inconsistent documentation. The study contributes conceptually by linking fiscal psychology, institutional trust, and digital compliance with platform-based income fragmentation.]]>
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