Analisis Pajak Penghasilan Atas Fenomena Giveaway Yang Diselenggarakan Influencer

MUTROFI'AH, ANIS (2022) Analisis Pajak Penghasilan Atas Fenomena Giveaway Yang Diselenggarakan Influencer. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Baru-baru ini masyarakat banyak memanfaatkan media sosial sehingga bermunculan profesi sebagai selebgram, youtubers, tiktokers, dan influencerinfluencer lain. Banyak di antara mereka yang menyelenggarakan suatu kegiatan kemudian memberikan hadiah bagi pemenangnya agar akun media sosial milik mereka mencuri perhatian publik. Kegiatan ini biasa disebut dengan giveaway yang saat ini banyak diminati netizen. Penelitian ini menggunakan teknik observasi dengan cara mengamati maraknya fenomena giveaway yang diselenggarakan influencer di media sosial, khususnya instagram dan youtube. Metode penelitian kepustakaan juga dilakukan untuk mengumpulkan data dan mempelajari informasi-informasi dari sejumlah literatur baik yang bersifat online maupun offline. Analisis dilakukan atas penyelenggaraan giveaway oleh influencer di media sosial terhadap Peraturan Pajak Penghasilan yang berlaku di Indonesia. Hal ini untuk mengetahui perlakuan Pajak Penghasilan atas giveaway. Giveaway yang diterima oleh pemenang termasuk dalam Objek Pajak Penghasilan. Sebaliknya, giveaway merupakan suatu biaya bagi pihak penyelenggara. Jenis Pajak Penghasilan yang timbul dari fenomena giveaway cukup beragam, yaitu dapat dikenakan Pajak Penghasilan final maupun tidak final dengan ketentuan masing-masing. Hal tersebut dipengaruhi oleh teknis penyelenggaraan dan siapa penerima giveaway. Penghasilan atas giveaway harus dilaporkan dalam SPT tahunan oleh penerima./ Recently, people have used social media a lot so that professions have emerged as celebgrams, youtubers, tiktokers, and other influencers. Influencer held an activity and then give prizes to the winners so that their social media accounts attract the public's attention. This activity is usually called a giveaway which is currently in great demand by netizens. This study uses an observation technique by observing the rise of the giveaway phenomenon organized by influencers on social media, especially Instagram and YouTube. The library research method was also carried out to collect data and study information from a number of literatures both online and offline. The analysis was carried out on the implementation of giveaways by influencers on social media against the Income Tax Regulations that apply in Indonesia. This is to find out the Income Tax treatment of the giveaway. Giveaway received by the winner is included in the Object of Income Tax. On the other hand, the giveaway is a fee for the organizers. The types of Income Tax that arise from the giveaway phenomenon are quite diverse, which can be subject to final or non-final Income Tax with their respective provisions. This is influenced by the technical implementation and who is the recipient of the giveaway. Earnings on the giveaway must be reported in the annual tax return by the recipient.

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