YouTubers and Tiktok who have earned income are also included as taxpayers, this has been mentioned in (Article 4 paragraph 1) of Law No. 36 year 2008 on Taxation in Indonesia. Tax base (DPP) for YouTuber and Tiktok taxpayer is income earned from Google Adsense, this is because the main income from Youtuber is through advertising on the videos they upload on Youtube through approval to become …