PENERAPAN PERHITUNGAN PAJAK PENGHASILAN YOUTUBER DAN SELEBGRAM DARI HASIL ENDORSEMENT ORANG PRIBADI DI INDONESIA DENGAN NORMA PERHITUNGAN PENGHASILAN NETO

Septian, Andri (2023) PENERAPAN PERHITUNGAN PAJAK PENGHASILAN YOUTUBER DAN SELEBGRAM DARI HASIL ENDORSEMENT ORANG PRIBADI DI INDONESIA DENGAN NORMA PERHITUNGAN PENGHASILAN NETO. Sarjana (S1) thesis, Universitas Islam 45 Bekasi.

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Abstract

Implementation of Income Tax Calculation for Youtubers, Selebgrams from the Endorsement Results of Individuals in Indonesia With the Norms of Calculation of Net Income x + 74 pages + 11 pictures + 5 tables + 2023 + 2 attachments Keywords: Income Tax, Youtuber, Norm The purpose of this research is to find out the application of income tax calculations for Youtubers and Selebgrams from the Endorsement results of individuals in Indonesia with the norms for calculating net income according to PER-17/PJ/2015. The method used is descriptive qualitative which describes in detail the process of applying income tax to the Net Income Calculation Norms imposed on Youtubers and Celebgrams in Indonesia. Based on the results of the study, it shows that the application of income tax for Youtubers and Selebgrams uses Per-17/PJ2015, namely the Norm for Calculation of Net Income which is caused by several factors, namely from the source of income, the provider of income, and the time of receipt of income. In addition, the recognized net income from Yotuber and Selebgram according to Per-17/PJ/2015 is 50% of gross income In general, it can be concluded that Youtubers and Selebgrams can use the tax calculation method with the Net Income Calculation Norms in accordance with Per- 17/PJ/2015 which is caused by how Youtubers and Selebgrams earn erratic income

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