Fernanda, Shania (2020) Analisis pengenaan pajak penghasilan orang pribadi pada profesi selebgram dan youtuber = Analysis of the imposition of personal income tax on the celebrity and youtuber professions. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Selebgram dan youtuber merupakan profesi yang berkembang semakin banyak setiap tahunnya. Dikarenakan minat akan profesi tersebut semakin tinggi, maka tentunya pemerintah menindaklanjuti hal tersebut dengan dikeluarkannya peraturan terkait pajak penghasilan pada profesi selebgram dan youtuber. Dasar hukum yang mengatur mengenai pajak untuk selebgram dan youtuber diatur dalam Undang Undang Nomor 16 Tahun 2009 tentang Ketentuan Umum dan Tata Cara Perpajakan. Tujuan dari penelitian ini adalah mengetahui dan menganalisis efektivitas pengenaan pajak bagi profesi selebgram dan youtuber, serta hambatanhambatan yang dihadapi oleh selebgram dan youtuber dalam pelaksanaan penerapan pajak penghasilan. Metode dalam penelitian ini yaitu kualitatif, penelitian yang menekankan pada makna, penalaran, definisi suatu situasi tertentu, dan meneliti lebih banyak pada bidang kehidupan sehari-hari untuk memperoleh data yang sifatnya deskriptif. Hasil dari penelitian ini yaitu pengenaan pajak kepada para selebgram dan youtuber sudah cukup efektif ditinjau dari empat asas pemungutan pajak yang antara lain adalah asas keadilan, asas kepastian hukum, asas kesenangan dan asas efisiensi/ekonomi. Namun dalam hal ini, pemerintah khususnya dalam bidang perpajakan perlu menambah sosialisasi yang lebih baik lagi kepada wajib pajak yang baru memiliki penghasilan tentang ketentuan umum dan tata cara dalam melakukan kewajiban pembayaran pajak untuk meningkatkan penerimaan pajak dan penerimaan negara untuk perekonomian negara yang lebih stabil / Celebgram and YouTuber are professions that are growing more and more every year. Because the interest in the profession is getting higher, of course the government has followed up on this by issuing regulations related to income tax in the profession of celebrities and YouTubers. The legal basis that regulates taxes for celebrities and YouTubers is regulated in Law Number 16 of 2009 concerning General Tax Provisions and Procedures. The purpose of this study is to determine and analyze the effectiveness of tax imposition on the profession of celebrities and YouTubers, as well as the obstacles faced by celebrities and YouTubers in implementing the application of income tax. The method in this research is qualitative, research that emphasizes the meaning, reasoning, the definition of a particular situation, and examines more in the field of everyday life to obtain descriptive data. The result of this research is that the imposition of taxes on celebrities and YouTubers is quite effective in terms of four tax collection principles, which include the principle of justice, legal certainty, pleasure and efficiency/economy. However, in this case, the government, especially in the field of taxation, needs to add better socialization to new income taxpayers regarding general provisions and procedures for carrying out tax payment obligations to increase tax revenue and state revenue for a more stable state economy.
Item Type: | Thesis (Bachelor) | ||||||||||||
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Uncontrolled Keywords: | pajak penghasilan; asas pemungutan pajak; selebgram; youtuber | ||||||||||||
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||||||
Divisions: | University Subject > Current > Faculty/School - UPH Surabaya > Business School > Accounting Current > Faculty/School - UPH Surabaya > Business School > Accounting |
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Depositing User: | Shania Fernanda | ||||||||||||
Date Deposited: | 22 Oct 2020 08:26 | ||||||||||||
Last Modified: | 22 Oct 2020 08:26 | ||||||||||||
URI: | http://repository.uph.edu/id/eprint/11557 |
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