Aspek hukum pajak bagi pembuat konten (content creator) (studi pada wajib pajak orang pribadi)

Lukita, Dita Raditya (2022) Aspek hukum pajak bagi pembuat konten (content creator) (studi pada wajib pajak orang pribadi). Masters thesis, Universitas Pelita Harapan.

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Abstract

Semakin berkembangnya suatu hal, perlunya juga dilakukan sebuah pengawasan, termasuk dalam hal perpajakan. Pembuat konten tersebut merupakan hal yang terhitung masih baru dalam masyarakat luas, maka dari itu dalam sistem perpajakannya harus diawasi sedemikian rupa. Hal tersebut bertujuan agar tidak adanya tindakan semena-mena dan tidak adanya keadilan dalam sistem perpajakan di Indonesia. Penelitian ini bertujuan untuk mengkaji dan menganalisis motivasi wajib pajak berpengaruh secara individu terhadap kepatuhan wajib pajak, serta kepastian hukum pajak penghasilan terhadap content creator dihubungkan dengan Undang-Undang Nomor 7 Tahun 2021 tentang harmonisasi pajak. Dalam menganalisis kedua hal tersebut, digunakan metode penelitian normative-empiris dengan teknik pengumpulan data Studi Dokumen dan/atau Bahan Pustaka, Observasi, dan Wawancara. Hasil penelitian menunjukkan Kepastian Hukum Pajak Penghasilan Terhadap Content Creator Dihubungkan Dengan Undang-Undang Nomor 7 Tahun 2021 Tentang Harmonisasi Pajak dapat dilihat bahwa menurut UU HPP seluruh penghasilan disebut objek pajak, untuk content creator yang mendapat penghasilan dari endors, atsen apabila sudah melebihi PTKP harus membayarakan pajaknya sesuai ketentuan yang berlaku. Content creator masuk dalam pekerjaan bebas. Untuk content creator yang pegawai dan juga sebagai content creator untuk khusus penghasilan yang didapat dari google/youtube bisa menggunakan norma. Di Indonesia content creator belum dipotong oleh google asia pasifik seperti yang tertuang pada pasal 32A UU HPP. Peraturan lebih spesifik belum ada peraturan, apabila mereka pekerja seni apabila omzet 4,8 M bisa menggunakan norma. Apabila dilakukan pengawasan oleh Account Representative maka content creator bisa membuktikan dengan menunjukan bukti sesuai yang tertera di Dasbord monetesisasi. / The more things develop, the need for supervision is also carried out, including in terms of taxation. Content creators are something that is still relatively new in the wider community, therefore the tax system must be monitored in such a way. This aims to prevent arbitrary actions and injustice in the tax system in Indonesia. This study aims to examine and analyze the motivation of individual taxpayers to influence taxpayer compliance, as well as the legal certainty of income tax for content creators associated with Law Number 7 of 2021 concerning tax harmonization. In analyzing these two matters, normative juridical research methods are used with data collection techniques for Document Studies and/or Library Materials, Observations, and Interviews. The results of the research show that legal certainty of income tax for content creators is related to Law Number 7 of 2021 concerning Tax Harmonization. It can be seen that according to the HPP Law all income is called a tax object, for content creators who receive income from endors, attention, if it exceeds PTKP, must pay taxes in accordance with applicable regulations. Content creators are included in free work. For content creators who are employees as well as content creators, especially for income earned from Google/YouTube, you can use norms. In Indonesia, content creators have not been cut by Google Asia Pacific, as stated in Article 32A of the HPP Law. More specific regulations, there are no regulations, if they are art workers, if they have a turnover of 4.8 billion, they can use the norms. If supervision is carried out by an Account Representative, the content creator can prove it by showing evidence according to what is listed on the monetization Dashboard.

Item Type: Thesis (Masters)
Creators:
CreatorsNIMEmail
Lukita, Dita RadityaNIM01659210004radityalukita@gmail.com
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorGunawan, EdyNIDN0305026703UNSPECIFIED
Subjects: K Law > K Law (General)
Divisions: University Subject > Current > Faculty/School - UPH Karawaci > Faculty of Law > Master of Law
Current > Faculty/School - UPH Karawaci > Faculty of Law > Master of Law
Depositing User: Users 22133 not found.
Date Deposited: 04 Jan 2023 02:16
Last Modified: 08 Mar 2023 08:41
URI: http://repository.uph.edu/id/eprint/52148

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