Penguatan landasan hukum pemotongan pajak penghasilan kreator video atas penghasilan pemanfaatan hak cipta video YouTube

Pangaribuan, Freddy Leonardo (2024) Penguatan landasan hukum pemotongan pajak penghasilan kreator video atas penghasilan pemanfaatan hak cipta video YouTube. Doctoral thesis, Universitas Pelita Harapan.

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Abstract

Dalam ekonomi digital, YouTube memfasilitasi kreator untuk mengunggah video dan memperoleh penghasilan monetisasi video dari seluruh dunia. Penghasilan monetisasi YouTube tersebut merupakan objek Pajak Penghasilan (PPh) yang bersumber di Indonesia apabila berdasarkan sejumlah penonton di Indonesia. Penelitian awal menunjukkan terdapat ketidakpastian hukum dalam implementasi peraturan perundang-undangan mengenai pemotongan PPh atas penghasilan monetisasi YouTube. Bentuk penelitian yang digunakan adalah metode penelitian yuridis normatif dengan dukungan yuridis empiris. Hasil penelitian menunjukkan bahwa dalam ekonomi digital, subjek dan objek hukum telah beralih dari prinsip yurisdiksi fisik ke virtual. Penghasilan monetisasi video yang diperoleh kreator dikategorikan sebagai penghasilan dari barang tidak berwujud (hak cipta), yaitu royalti, dan dikenai PPh. Studi perbandingan menunjukkan bahwa penghasilan monetisasi YouTube yang bersumber di Amerika Serikat dikenakan pemotongan pajak penghasilan oleh YouTube, dengan menerapkan tax treaty. Idealnya, Pemerintah perlu menguatkan landasan hukum pajak materil atas pemotongan PPh melalui perubahan Undang-Undang PPh: pengaturan kehadiran subjek pajak termasuk pihak lain sebagai pemotong pajak secara digital/ virtual/ ekonomi, pengelompokan penghasilan atas aset tidak berwujud, dan penguatan asas sumber. Walaupun Pasal 32A Undang-Undang KUP (hukum pajak formal) telah mengatur penunjukan pihak lain sebagai pemotong pajak, namun diperlukan landasan hukum pengaturan pemotongan PPh oleh pihak lain pada Undang-Undang PPh (ketentuan pajak materil). Berikutnya, atas substansi pengaturan kreator video sebagai subjek pajak luar negeri perlu ditambahkan substansi pengaturan mengenai kehadiran subjek pajak secara digital/ virtual/ ekonomi. Demikian juga, substansi pengaturan mengenai penghasilan yang bersumber di Indonesia yang diperoleh oleh subjek pajak luar negeri atas barang tidak berwujud, perlu ditambahkan substansi pengaturan asas sumber atas objek PPh tersebut di Indonesia. / In the digital economy, YouTube facilitates creators to upload videos and earn video monetization income from all over the world. YouTube monetization income is an object of Income Tax (PPh) sourced in Indonesia if it is based on a number of viewers in Indonesia. Initial research shows that there is legal uncertainty in the implementation of laws and regulations regarding income tax withholdings for YouTube monetization income. The form of research used is a normative juridical research method with empirical juridical support. The research results show that in the digital economy, legal subjects and objects have shifted from physical to virtual jurisdictional principles. Video monetization income obtained by creators is categorized as income from intangible goods (copyright), namely royalties, and is subject to PPh. A comparative study shows that YouTube monetization income sourced in the United States is subject to income tax withholding by YouTube, by implementing the tax treaty. Ideally, the Government needs to strengthen the material tax legal basis for PPh withholdings through changes to the Income Tax Law: regulating the digital/virtual/economic presence of tax subjects including other parties as tax withholding agents, grouping income on intangible assets, and strengthening the source principle. Even though Article 32A of the KUP Law (formal tax legal basis) regulates the appointment of other parties as tax withholding agents, a legal basis for regulating PPh withholdings by other parties is required in the PPh Law (material tax legal basis). Next, to the substance of the regulation of video creators as foreign tax subjects, it is necessary to add the substance of the regulation regarding the presence of digital/virtual/economic tax subjects. Likewise, the substance of the regulations regarding income sourced in Indonesia obtained by foreign tax subjects on intangible goods, needs to be added to the substance of the regulation of the source principle for these PPh objects in Indonesia.
Item Type: Thesis (Doctoral)
Creators:
Creators
NIM
Email
ORCID
Pangaribuan, Freddy Leonardo
NIM01657210005
freddy.pangaribuan@gmail.com
UNSPECIFIED
Contributors:
Contribution
Contributors
NIDN/NIDK
Email
Thesis advisor
Ritonga, Anshari
UNSPECIFIED
anshariritonga@gmail.com
Thesis advisor
Budi, Henry Soelistyo
NIDN9990388304
henry.soelistyo@uph.edu
Uncontrolled Keywords: Pemotongan Pajak Penghasilan ; kreator video ; YouTube
Subjects: K Law > K Law (General)
Divisions: University Subject > Current > Faculty/School - UPH Karawaci > Faculty of Law > Doctor of Law
Current > Faculty/School - UPH Karawaci > Faculty of Law > Doctor of Law
Depositing User: Freddy Leonardo Pangaribuan
Date Deposited: 13 Jan 2025 03:32
Last Modified: 13 Jan 2025 03:32
URI: http://repository.uph.edu/id/eprint/65927

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