Dalam kaitan dengan terbitnya PMK nomor 210/PMK.010/2018, Menteri Keuangan mengatakan bahwa penghasilan Youtuber dan Selebgram tidak akan dikenakan pajak kalau penghasilan mereka di bawah Penghasilan Tidak Kena Pajak (PTKP).1 Hal ini menyiratkan bahwa penghasilan Selebgram dan Youtuber digolongkan sebagai pekerjaan bebas. Dec 19, 2018 - Tartila, Tuhfah Qur'ana (2018) TANGGUNG JAWAB YOUTUBER SEBAGAI. DI MEDIA ONLINE TENTANG PEMBAYARAN PAJAK PENGHASILAN (Studi. Are favored by the people in Indonesia are no exception in Malang.
PreviewTextBAB II.pdf TextBAB III.pdfRestricted to Registered users onlyTextBAB IV.pdfRestricted to Registered users onlyTextLAMPIRAN.pdfRestricted to Registered users onlyAbstractBeing a YouTuber is one kind of new employment are favored by the people in Indonesia are no exception in Malang. New jobs are being a YouTuber will provide income to youtuber so that if there is accretion income then there is a responsibility to the tax liability that must be implemented. For that, I will discuss related responsibilities and mechanisms for youtuber in the payment of income tax as well as the constraints faced and the efforts made by each party that is youtuber and Tax Office (KPP).
The research method in this paper is a descriptive analysis of qualitative data processing based on the results of field studies were then combined with data obtained from the study of literature, so that later obtained accurate data while on the issue conducted sociological juridical approach. Sources of data and data analysis, is based on interviews and linking with the relevant regulations. The conclusion of this paper is that youtuber have a responsibility as a taxpayer in accordance with the provisions of article 21 of Law No. 36 Year 2008 on Income Tax. That responsibility is to implement 3M (Counting, Reporting and Pay) Income Tax own. But youtuber limitation in the Annual Tax report (annual SPT) to the Tax Office resulted in youtuber reluctant to 3 M by itself, but rather use the services of a tax consultant who was very helpful youtuber in completing its Annual SPT. For a mechanism for youtuber tax payment as a payment mechanism other income of the taxpayer for basically the same youtuber with art workers or freelancers but in doing a different job, youtuber online while arts workers or freelancers offline.
However, in dealing with and seek the payment of taxes for youtuber KPP is quite difficult to handle tax payments youtuber because kendalayang there on the youtuber as ignorance of the responsibility of the tax or the constraints of the tax as wide working area so that the LTO enough trouble capturing youtuber throughout the work area. While the efforts made by YouTuber is to cooperate with the tax office to socialize taxation, Item Type:Thesis(Bachelors Degree (S1))Student ID:11283Keywords:Online Media, Youtube, Income Taxes, TaxpayersSubjects:Divisions:Depositing User:Date Deposited:19 Dec 2018 02:21Last Modified:19 Dec 2018 02:21URI:Actions (login required)View Item.
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