Agnes, . (2025) PENGENAAN PAJAK PENGHASILAN ATAS INFLUENCER DAN PELAKU USAHA E-COMMERCE. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study aims to analyze the income tax imposition on influencers and e-commerce entrepreneurs as a form of individual taxpayer compliance. The study employs an interpretive qualitative approach through in-depth interviews with four informants, including a tax official, a media company tax officer, and micro to medium-scale e-commerce entrepreneurs. The findings reveal that influencers are subject to Article 21 Income Tax based on a normative calculation of net income at 50%, with progressive rates under Article 17. Meanwhile, e-commerce entrepreneurs are subject to Final Income Tax at a rate of 0.5% for annual gross revenue below IDR 4.8 billion. The key challenges in tax implementation include limited taxpayer understanding, gaps in reporting systems, and insufficiently specific regulations. This study recommends enhancing tax literacy, developing reporting technologies, and refining regulations to optimize tax compliance in the digital sector.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil: 2110112102] [Pembimbing: Ni Putu Eka Widiastuti] [Penguji 1: Dianwicaksih Arieftiara] [Penguji 2: Suparna Wijaya] |
| Uncontrolled Keywords: | Income Tax, Influencer, E-commerce, Tax Compliance, Normative Calculation |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | AGNES |
| Date Deposited: | 12 Mar 2025 04:25 |
| Last Modified: | 12 Mar 2025 04:25 |
| URI: | http://repository.upnvj.ac.id/id/eprint/35090 |
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