The development of technology has given birth to new ways to distribute advertisements, which now spread easily through social media. One form of this promotion is carried out by virtual influencers who are created to act as advertisement stars or brand ambassadors. The presence of this virtual influencer then raises legal issues related to its legal personality and legal responsibility by virtual influencers as advertising actors in Indonesia. Thus, this research's purpose is to look at the prospects of virtual influencers as a new legal subject of advertising in Indonesia and determine who is responsible for the actions of virtual influencers. Therefore, the author conducts normative-empirical legal research to see the written law that already exists in Indonesia, as well as to see the practice of virtual influencers that have taken place in the community, both through secondary data in the form of books and journals, also primary data obtained through interviews. The results of the research then show that the personification of virtual influencers as a legal subject is logically appropriate to outline the parameters of legal capacity that the virtual influencers have, including the rights and obligations. In addition, the responsibility for the actions of virtual influencers can be borne by the creator, which refers to the systematic use of virtual influencers itself. Therefore, making the virtual influencers as the legal subject of advertising law and outlining the accountability held by the creator, will provide law certainty for the enforcement of consumer protection law in Indonesia.