Tinjauan aspek Pajak Penghasilan Streamer Game Online

Driyono, Ryan Gunther Gregory Aristo (2022) Tinjauan aspek Pajak Penghasilan Streamer Game Online. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Dalam penulisan ini berfokus pada potensi pajak penghasilan yang diperoleh dari kegiatan streaming atau siarang langsung yang dilakukan oleh streamer game online di Indonesia. Penulisan ini didasari dengan semakin bertumbuhnya jumlah streamer di Indonesia. Tujuan penulisan ini yaitu mengetahui jenis-jenis penghasilan yang didapatkan oleh streamer game Online, mengetahui kendala yang dihadapi oleh streamer game online di Indonesia dalam memenuhi kewajiban perpajakannya dan untuk mengetahui aspek pajak penghasilan yang dikenakan kepada streamer game online di Indonesia, yang mana diketahui bahwa pajak penghasilan merupakan sumber penerimaan terbesar di Indonesia. Dalam penulisan ini menggunakan data primer yang didapat dengan wawancara langsung dengan streamer di Indonesia. Hasil dari penelitian ini menunjukan bahwa potensi pajak penghasilan dari kegiatan streaming game online saat ini masih tergolong rendah dan masih kurangnya literasi terkait perpajakan yang diketahui oleh pelaku streaming game online di Indonesia. / In this paper, it focuses on the potential income tax obtained from streaming or live broadcasting activities carried out by online game streamers in Indonesia. This writing is based on the growing number of streamers in Indonesia. The purpose of this paper is to find out the types of income earned by online game streamers, to find out the obstacles faced by online game streamers in Indonesia in fulfilling their tax obligations and to find out aspects of the income tax imposed on online game streamers in Indonesia, which is known that the tax income is the largest source of income in Indonesia. In this paper, we use primary data obtained by direct interviews with streamers in Indonesia. The results of this study indicate that the potential income tax from online game streaming activities is currently still relatively low and there is still a lack of literacy related to taxation that is known by online game streaming actors in Indonesia.

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