Pemungutan Pajak Penghasilan Terhadap Youtuber Menurut Hukum Positif

Abstract

YouTuber is a free work that is on the rise, where the work can be done anytime and anywhere. Youtuber earnings are earned from Google AdSense, by placing ads on the YouTube account that will be uploaded. Youtuber includes Private Taxpayers, because when YouTubers earn income they are obliged to collect, report, and pay the amount of taxes owed to the state. This article uses normative juridical methods by being more sourced to secondary data sources with qualitative methods of descriptive analysis. This article seeks to describe the process, its voting barriers and sanctions if it does not complete the obligation as stipulated in Undang-Undang Nomor 36 Tahun 2008 and its implementing regulations.

Keywords : Youtuber, Collection. Tax, Positive Law