Novianto, Sandy (2021) PAJAK PENGHASILAN YOUTUBER. Skripsi thesis, UNIVERSITAS BHAYANGKARA SURABAYA.
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Abstract
YouTube is a social media platform today that can provide income for users who are serious about making YouTube a job with a cost-per-mile (CPM) calculation. With facts like this, the Indonesian government takes advantage of the opportunity to impose taxes on YouTube. The problem in this thesis has the aim of knowing the process of supervising the imposition of income tax (PPh) on YouTubers and the obstacles faced by YouTubers in paying and reporting their taxes. The conclusion of writing this thesis is that the supervision process with the social network analytics system has not been implemented, and the tax officer is still manually monitoring every activity of YouTubers so there may be YouTubers who have not been identified due to human limitations. The current tax law has not been able to maximally accommodate the imposition of taxes for YouTubers. Tax calculation based on Per Director General of Taxes NoPER-17/PJ/2015 there is a vagueness of norms so that there is no legal certainty in classifying categories for YouTubers and it is difficult to calculate the amount of YouTubers tax considering that their income is too abstract and unstructured which changes from time to time according to the cost per mile ( CPM).
| Item Type: | Thesis (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Youtube, Pajak Penghasilan, Social Network Analytics System |
| Divisions: | Faculty of Law > Bachelor of Law |
| Depositing User: | Perpus Ubhara Surabaya |
| Date Deposited: | 23 Nov 2023 06:01 |
| Last Modified: | 23 Nov 2023 06:01 |
| URI: | http://eprints.ubhara.ac.id/id/eprint/2166 |
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