TINJAUAN PENGENAAN PAJAK PENGHASILAN ATAS AKTIVITAS ENDORSEMENT OLEH INFLUENCER DI INDONESIA

Indah Nazulfa, Siti Destia Wulandari, Siti Masitoh, Silvi Dina Lorenza, Angga Hidayat

Abstract


Social media in Indonesia is currently very influential on marketing activities, especially through influencers known as endorsement activities. The Influencer profession is currently a new phenomenon because it is considered very promising with quite a fantastic income. This study aims to review the imposition of income tax on endorsement activities carried out by influencers in Indonesia. This research uses an approach with interview instruments, observation, and literature study. This research results in the income earned from these influencers which should be subject to income tax, because the influencers themselves are the subject and object of taxation although there is no detailed regulation regarding taxes on endorsement activities. By the provisions of the Income Tax Act, there is actually no difference in the imposition of income tax on Influencers from Endorsement activities with the income earned in general. The amount of tax that must be paid by the influence is progressive, meaning that the tax rate will be adjusted to the amount of income earned if it exceeds the Non-Taxable Income (ENTI).

Keywords: Endorsement; Influencers; Income Tax

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References


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