Pemungutan Pajak Penghasilan Terhadap Youtuber Menurut Hukum Positif

  • Wawan Susilo Dosen Fakultas Hukum, Universitas Panca Marga Probolinggo
  • Edy Sumarno Dosen Fakultas Hukum, Universitas Panca Marga Probolinggo
DOI: https://doi.org/10.51747/ius.v0i02.886

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

Published
2021-09-02
How to Cite
Susilo, W., & Sumarno, E. (2021). Pemungutan Pajak Penghasilan Terhadap Youtuber Menurut Hukum Positif. IUS : Jurnal Ilmiah Fakultas Hukum, 9(02), 92-110. https://doi.org/10.51747/ius.v0i02.886
Issue
Vol 9 No 02 (2021): September 2021
Section
Articles

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