Tinjauan Yuridis Tentang Pemungutan Pajak Penghasilan Terhadap Youtuber Menurut Undang-Undang Nomor 36 Tahun 2008 Tentang Pajak Penghasilan (PPh)

Abstract

Youtuber is a free job that is on the rise, where work can be done anytime and anywhere. Youtuber income is obtained from Google AdSense, by placing advertisements on the YouTube account that will be uploaded. Youtubers are private individual taxpayers, because when YouTubers earn income they are required to collect, report and pay the amount of tax owed to the state. The purpose of this research is to find out how the process of collecting income tax on Youtubers is, knowing how the obstacles that occur in collecting income tax on Youtubers. The research method used is a juridical-normative literature study, namely obtaining secondary data on the currently applicable laws and regulations relating to the process of collecting income tax on Youtubers, obstacles that occur in collecting income tax on Youtubers and sanctions imposed if Yotubers do not pay income tax, and use qualitative descriptive data analysis which is then deductively concluded, that is, from a general to a specific nature. Based on the data analysis performed, it is concluded that the process of collecting income tax on Youtubers is carried out using the Self Assessment System where Youtubers must collect, report, and pay tax owed independently through an Annual Tax Return (SPT) without waiting for a Tax Collection Letter (STP) issued by Fiskus. In the process of collecting income tax on Youtubers, it will not run as it should, which will experience several obstacles including: First, obstacles from Youtubers, namely lack of knowledge about tax collection and payment procedures. Second, the obstacle from the Fiskus is the lack of service and supervision. Third, obstacles from the Tax Service Office, namely the lack of socialization related to the tax calculation system, so that the three obstacles that occur will cause YouTubers not to fulfill their obligations as taxpayers in collecting and paying taxes owed, and YouTubers can also commit tax evasion by not submitting letters. Annual notifications (SPT) that are incomplete and/or incorrect, which result in YouTubers being subject to sanctions in the field of taxation.

Keywords: Tax Collection, : Income Tax, Youtuber