The Effect of Income Tax for Celebrities

Novitasari, Indah (2020) The Effect of Income Tax for Celebrities. Undergraduate thesis, Untag 1945 Surabaya.

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Abstract

Indonesian State Revenues need to increase from year to year. Efforts in increasing the Indonesian State Revenues can be made by boosting tax revenues. A new and current phenomenon occurs in the world of taxation because of the emergence of a special expertise in promoting an item or service through Instagram social media, known as Selebgram (Celebrity Instagram). Selebgram receives monetary rewards for its services in promoting an item or service, and users of this Selebgram service are generally Online Shop owners who want their products to be known then their sales are expected to increase after being promoted by the Selebgram. The money received by this program if accumulated within one month, for example, can fulfill the category as income. With this fact, but Indonesia has not been able to accommodate the basis for the imposition of the Selebgram income tax, the procedure for reporting income, how income categories can be taxed, and other confusing matters and have not found a solution. The Directorate General of Tax for the time being only relies on a system they call the Social Network Analytic System but is still opaque in its implementation and supervision. This clearly shows the absence of legal norms, the absence of legal certainty in regulating the procedures for collecting income tax for Selebgram. The writing of this scientific article uses the method of normative legal research with the method of law approach, historical approach and comparative approach. The problem in this scientific article has the objective to find out how to arrange income tax collection for celebrities.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Instagram, Instagram Celebrities, Income Tax
Subjects: K Law > K Law (General)
Divisions: Fakultas Hukum > Program Studi Ilmu Hukum
Depositing User: Didik Ahmad
Date Deposited: 04 Apr 2022 01:19
Last Modified: 04 Apr 2022 01:19
URI: http://repository.untag-sby.ac.id/id/eprint/15428

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