ANALISIS TERHADAP PEMUNGUTAN PAJAK PENGHASILAN CONTENT CREATOR YOUTUBE (YOUTUBER) DI INDONESIA

Abstract

Entering the modern digital world requires people to always be open to technology that continues to develop. Technology develops from various sectors, one of which is website-based social media such as Youtube. Not only can it be enjoyed as a medium of information and entertainment, Youtube can also be a promising source of income by becoming a YouTube content creator (Youtuber). Income can be obtained through Youtube from videos uploaded and watched by many people. With this new opportunity in the world of work, it creates a new object of taxation imposed from income earned by Youtube content creators (Youtubers). As a source of state revenue, taxes are considered important in the development and welfare of the state. Even though it has been regulated in laws and regulations, tax collection is still experiencing obstacles, both from public self-awareness and lack of knowledge about taxes as well as supervision and dissemination of information about taxation that is less widespread from related institutions.

Key Words : Youtuber, Income Tax, Tax Collection.