TINJAUAN PENGENAAN PAJAK PENGHASILAN ATAS AKTIVITAS ENDORSEMENT OLEH INFLUENCER DI INDONESIA
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 TaxReferences
Adelina, A. (2019). Pengaturan Pajak Penghasilan Bagi Profesi Selebgram. Jurist-Diction, 2(3), 773–791. https://doi.org/10.20473/jd.v2i3.14289
Amalia, N., Ruslan, A., & Hambali, R. (2019). Kewajiban Perpajakan Selebgram Atas Jasa Periklanan Digital Berdasarkan Sistem Self-Assessment. 27(2), 98–110.
Astuti, D. T., & Iriani, F. (2019). Apakah Celebrity Endorsement Produk Halal dan Citra Merek Berpengaruh Terhadap Keputusan Pembelian SkinCare Safi? STIE BPD Accounting Forum, 1, 537–549.
Damopolii, I. N. (2017). PAJAK PENGHASILAN PADA KEGIATAN YOUTUBER DAN SELEBGRAM DALAM PENGGUNAAN MEDIA SOSIAL BERDASARKAN UNDANG UNDANG NOMOR 36 TAHUN 2008
TENTANG PAJAK PENGHASILAN. Lex Privatum, 13(3), 152–157.
Dewi, Y. R. (2017). PENGARUH CELEBRITY ENDORSEMENT TERHADAP BRAND CREDIBILITY DAN BRAND EQUITY PADA ONLINE SHOP. Ekonomi Bisnis, 22(2).
Dian, A., Nurmantu, S., & Vikaliana, R. (2019). Analisis Pelaksanaan Pengawasan Pengenaan Pajak Penghasilan Atas Penghasilan Youtubers Pada Direktorat Jenderal Pajak Tahun 2018. Jurnal Reformasi Administrasi, Vol. 6, No, 144–162.
DINDA PRAMITHA. (2019). TINJAUAN POTENSI PAJAK PENGHASILAN PADA JASA “PAID ENDORSEMENT†DI INSTAGRAM DI KOTA MEDAN.
Edy Suwito. (2017). MENGUJI FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KETAATAN PAJAK. Jurnal AKSI (Akuntansi Dan Sistem Informasi), 1.
Fuadi, A. O., & Mangoting, Y. (2012). Pengaruh Kualitas Pelayanan Petugas Pajak , Sanksi Perpajakan dan Biaya Kepatuhan Pajak Terhadap Kepatuhan Wajib Pajak UMKM.
Hartad, E. S. (2018). PENGARUH TINGKAT KEMUDAHAN PENGGUNAAN E-FILING TERHADAP TINGKAT KEPUASAN PELAPOR SPT TAHUNAN PAJAK PENGHASILAN PRIBADI DI KABUPATEN BOJONEGORO.
Herryanto, M., & Toly, A. A. (2013). Pengaruh kesadaran wajib pajak, kegiatan sosialisasi perpajakan, dan pemeriksaan pajak terhadap penerimaan pajak. Accounting and Tax Review, 1(1), 125–135.
Hootsuite, & We Are Social. (2021). DIGITAL 2021: THE LATEST INSIGHTS INTO THE ‘STATE OF DIGITAL.’
Importir.Koper. (n.d.). Instagram. https://instagram.com/importir.koper
Lasmaya, S. M., & Fitriani, N. N. (2017). Pengaruh Self Assesment System Terhadap. Computech & Bisnis, 11(2), 69–78.
Leoni Talitha Mutmainah, Zainal Muttaqin, & Laina Rafianti. (2020). IMPLEMENTASI PENGATURAN PEMUNGUTAN PAJAK PENGHASILAN TERHADAP SELEBGRAM DARI HASIL ENDORSEMENT. Jurnal Pro Hukum: Jurnal Penelitian Bidang Hukum Universitas Gresik,.
Lim, X. J., Mohd Radzol, A. R. bt, Cheah, J.-H. (Jacky), & Wong, M. W. (2017). The Impact of Social Media Influencers on Purchase Intention and the Mediation Effect of Customer Attitude. Asian Journal of Business Research, 7(2), 19–36. https://doi.org/10.14707/ajbr.170035
Mahadianto, M., & Rahmawat, P. (2019). DETERMINAN PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI DI KPP PRATAMA CIREBON. Jurnal Ilmiah Akuntansi Fakultas Ekonom, 5(2), 185–198.
Michel, S., & Lili, S. (2012). Analisi Pengaruh Kenaikan PTKP Terhadap Penerimaan Pajak Penghasilan Pada Kanto Pelayanan Pajak Pratam Palembang Ilir Barat. Eprints.Mdp.Ac.Id, 1–8. eprints.mdp.ac.id
Natasya Ananda. (2019). Penerapan Pajak Terhadap Endorsement Di Media Sosial Instagram. Fakultas Hukum, Universitas Sriwijaya, November, 4.
Neuman, W. L. (2014). Social Research Methods Qualitative And Quantitative Approaches.
Novitasari, I. (2020). Selebgram Dikenakan Pajak? Jurnal Hukum Bisnis Bonum Commune, 3(1), 54–68. https://doi.org/10.30996/jhbbc.v3i1.3078
Oktapyani, N. P. A., & Purwani, S. P. M. (2018). TINJAUAN YURIDIS PENGENAAN PAJAK PENGHASILAN TERHADAP KEGIATAN ENDORSEMENT DALAM MEDIA SOSIAL Oleh memasuki dunia maya , manusia melakukan berbagai hal , termasuk salah satunya melakukan. Kertha Negara: Journal Ilmu Hukum, 1–15.
Rahmi Anjani. (2020). Mengenal Profesi Influencer, Pekerjaan Iseng-iseng yang Kini Menjanjikan. https://wolipop.detik.com/entertainment-news/d-5142330/mengenal-profesi-influencer-pekerjaan-iseng-iseng-yang-kini-menjanjikan
Roria, S., & Wulandari Kartika Sari. (2020). TAX REVIEW OF ENDORSEMENT ACTIVITY BY SELEBGRAM IN. 5(1), 122–136.
Sudadyo, H. T. (2013). Pengaruh faktor self assessment system terhadap penerimaan pajak penghasilan.
Tiktok. (n.d.). https://vt.tiktok.com/ZGJB8UYPV/. https://instagram.com/importir.koper
Valerie, E. (2018). Penerapan Pajak Penghasilan Pasal 21 Ayat (1) Butir e UU PPh Terhadap Endorser di Aplikasi Media Sosial Instagram.
Wijaya, F. A., & Sugiharto, S. (2015). PENGARUH CELEBRITY ENDORSEMENTTERHADAP PURCHASE INTENTION DENGANBRAND IMAGE SEBAGAI VARIABEL INTERVENING (STUDI KASUS IKLAN PRODUK PERAWATAN KECANTIKAN POND’S) Finna. Jurnal Manajemen Pemasaran, 9(1), 16–22. https://doi.org/10.9744/pemasaran.9.1.16-22
Wiyoso Hadi. (2012). Membangun Patriotisme Pajak. https://www.pajak.go.id/id/artikel/membangun-patriotisme-pajak
