URGENSI PERATURAN PAJAK DALAM AKTIVITAS ENDORSEMENT YANG DILAKUKAN OLEH INFLUENCER 'INSTAGRAM'

• Main Authors: Dintan Falya, (Author), Rianda Dirkareshza, (Author)
• Format: Book
• Published: 2021-11.
• Subjects: Article; PeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upnvj.ac.id/15987/1/1810611211_ArtikelKI.pdf
• Keywords: K Law (General); KZ Law of Nations

This study aims to examine the urgency of tax regulations in endorsement activities that carried out by influencers on 'Instagram'. Endorsement activities are now an activity that has a great demand by various groups in Indonesia. Currently, quite a lot of people believe that endorsement activities are quite promising as a source of income so that they do it for a living. As regulated in the Income Tax Law (UU PPh) Number 36 Year 2008, it is stated that in any way and any form, anything that has economic value and produces an income must be reported as the result of the activity. However, in fact, said that the influencer that doing this activity doesn't have enough full awareness of their responsibility in reporting the results of their endorsement activities. So, the tax regulations of endorsement activities by 'Instagram' influencers have high urgency considering the potential of the large revenues to be obtained by the state from this activity. This study uses a normative juridical method and a comparative approach. The results of this study are to suggest the government make a special regulation of endorsement activities by 'Instagram' influencer so that the government can absorb maximum income from taxation which will have a significant impact on the state in efforts to fill social welfare