Pengaturan Pengenaan Pajak Penghasilan bagi Youtuber. (Income Tax Assessment Regulations for YouTubers).

Assegaff, Nabila (2024) Pengaturan Pengenaan Pajak Penghasilan bagi Youtuber. (Income Tax Assessment Regulations for YouTubers). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Dalam era ekonomi digital, profesi sebagai Youtuber semakin berkembang dan menjadi salah satu sumber penghasilan baru yang signifikan di Indonesia. Namun, pengenaan pajak penghasilan (PPh) terhadap pendapatan Youtuber masih menjadi tantangan, baik dari sisi regulasi maupun pelaksanaannya. Rumusan masalah yang diangkat dalam penelitian ini adalah: (1) Bagaimana pengenaan pajak penghasilan bagi Youtuber di Indonesia dan (2) Bagaimana pengaturan mekanisme pengenaan pajak bagi Youtuber. Penelitian ini bertujuan untuk menganalisis pengenaan pajak penghasilan bagi Youtuber di Indonesia serta mengkaji pengaturan mekanisme pengenaan pajaknya. Penelitian ini menggunakan metode yuridis normatif dengan pendekatan perundang-undangan dan analisis dokumen terkait, seperti Peraturan Direktorat Jenderal Pajak, Undang-Undang Nomor 36 Tahun 2008 tentang Pajak Penghasilan, serta regulasi terkait ekonomi digital. Hasil penelitian menunjukkan bahwa pengenaan PPh bagi Youtuber diatur berdasarkan klasifikasi pendapatan dari pekerjaan bebas sesuai Pasal 4 ayat (1) Undang-Undang Pajak Penghasilan. Namun, penerapan di lapangan masih menghadapi kendala, seperti minimnya kesadaran wajib pajak dan kurangnya sosialisasi dari pihak otoritas pajak. Mekanisme pengenaan pajak bagi Youtuber melibatkan pelaporan pendapatan bruto melalui SPT Tahunan dan penghitungan pajak berdasarkan tarif progresif. Penelitian ini menyimpulkan bahwa diperlukan penguatan regulasi, peningkatan sosialisasi, serta kolaborasi dengan platform digital untuk meningkatkan kepatuhan pajak di kalangan Youtuber.

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