CD Tesis
Analisis Yuridis Mekanisme Pemerintah Dalam Pemungutan Pajak Penghasilan Pada Profesi Youtuber Dan Tiktoker Ditinjau Dari Peraturan Perpajakan Di Indonesia
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 a Youtube Partner. YouTubers can use the method calculation of taxation with Norms for calculating net income in accordance with Per-17/PJ / 2015 which his is due to the fact that YouTubers have a very.
Key Words: Income Tax, YouTuber , Tiktoker
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