Analisis Potensi Perpajakan Pengguna Affiliate Marketing : Studi Kasus Shopee Affiliate di Kota Magelang

SYIFA, ALYA FADHIA MUNA (2022) Analisis Potensi Perpajakan Pengguna Affiliate Marketing : Studi Kasus Shopee Affiliate di Kota Magelang. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penelitian ini bertujuan untuk mengetahui proses bisnis dari kegiatan yang dilakukan oleh pengguna Shopee Affiliate, mengetahui aspek perpajakan dari adanya program Shopee Affiliate, dan menghitung seberapa besar potensi Pajak Penghasilan dari kegiatan yang dilakukan pengguna Shopee Affiliate. Penelitian ini menggunakan data primer dan data sekunder dengan metode pengumpulan data yang digunakan yaitu penelitian kepustakaan dan penelitian ke lapangan. Hasil dari penelitian ini diantaranya, terdapat beberapa proses bisnis yang dilakukan oleh pengguna terdiri dari proses pendaftaran hingga diterima oleh pihak Shopee, proses pembuatan link affiliate, dan proses penerimaan komisi yang dibayarkan dari pihak Shopee ke pengguna. Atas aspek perpajakan dari penghasilan yang diterima oleh pengguna Shopee Affiliate Program yaitu adanya Pajak Penghasilan dari objek pajak yang berasal dari penghasilan atas penerimaan komisi yang diterima oleh pengguna. Kemudian, terdapat rekap potensi Pajak Penghasilan yang diterima oleh pengguna Shopee Affiliate Program yang dilakukan oleh masing-masing narasumber yang berjumlah delapan orang dalam penelitian ini./ This study aims to determine the business process of the activities carried out by Shopee Affiliate users, determine the taxation aspects of the Shopee Affiliate program, and calculate how much income tax potential from the activities carried out by Shopee Affiliate users. This research uses primary and secondary data with the data collection method, namely literature research and field research. The results of this study include several business processes carried out by users: the registration process until Shopee receives it, the process of creating affiliate links, and the process of receiving commissions paid from Shopee to users. On the taxation aspect of the income received by Shopee Affiliate Program users, namely the existence of Income Tax from tax objects derived from income on commission receipts received by users. Then, there is a recap of the potential Income Tax received by Shopee Affiliate Program users carried out by each of the eight speakers in this study.

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