Tinjauan yuridis terhadap selebgram di bawah umur sebagai wajib pajak berdasarkan undang-undang perpajakan

Soejono, Jeffrey Hadi (2022) Tinjauan yuridis terhadap selebgram di bawah umur sebagai wajib pajak berdasarkan undang-undang perpajakan. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini membahas tentang selebgram yang memiliki usia yang dianggap di bawah umur ataupun belum dewasa namun sudah berpenghasilan tetap dapat dikenakan pajak akan penghasilan tersebut. Sebuah profesi selebgram yang tergolong baru di Indonesia membuat banyak orang beranggapan belum adanya peraturan yang mengatur akan pajak bagi profesi tersebut, walaupun sebenarnya peraturan akan pajak profesi tersebut telah diatur. Penelitian ini menggunakan tipe penelitian Yuridis-Normatif dimana pendekatan terhadap pengolahan bahan hukum dilakukan dengan cara studi Pustaka. Pendekatan yang digunakan adalah pendekatan konsep serta pendekatan Undang-Undang. Ketentuan untuk penghasilan yang diperoleh oleh anak yang dianggap belum dewasapun sebenarnya telah diatur pula di dalam Undang-Undang. Terhadap selebgram di bawah umur yang memiliki penghasilan di atas PTKP tetap akan dikenakan pajak, dengan cara melakukan penggabungan penghasilan dengan orang tuanya. Orang tua memiliki kewajiban melaporkan penggabungan penghasilan tersebut dan melakukan kewajiban perpajakannya./ This study discusses celebgram who is considered underage or immature but already has an income so that it can be subjected to the income tax. A relatively new celebgram profession in Indonesia makes many people think that there are no regulations governing taxes for the profession, even though the regulations for the profession's taxes have actually been arranged. This research uses a Juridical�Normative type of research where the approach to the processing of legal materials is carried out by means of a literature study. The approach used is the conceptual approach and the statutes approach. Provision for income eraned by children who are considered immature have actualy been regulated in the Act. Underage celebgram who have income above PTKP will still be subject to tax, by combining their income with their parents. Parents have the obligation to report the combined income and carry out their tax obligations.

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