Tinjauan Aspek Perpajakan atas Penghasilan Atlet E-Sports

IDRIS, AHMAD FATHONI (2022) Tinjauan Aspek Perpajakan atas Penghasilan Atlet E-Sports. KTTA thesis, Politeknik Keuangan Negara STAN.

	Text (Cover) 01. Cover_Ahmad Fathoni Idris_2301190212.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (84kB)
	Text (Abstrak) 02. Abstrak_Ahmad Fathoni Idris_2301190212.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (79kB)
	Text (Daftar Isi) 03. Daftar Isi_Ahmad Fathoni Idris_2301190212.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (120kB)
	Text (Bab I) 05. Bab I_Ahmad Fathoni Idris_2301190212.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (381kB)
	Text (Bab II) 06. Bab II_Ahmad Fathoni Idris_2301190212.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (361kB)
	Text (Bab III) 07. Bab III_Ahmad Fathoni Idris_2301190212.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (935kB)
	Text (Bab IV) 08. Bab IV_Ahmad Fathoni Idris_2301190212.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (110kB)
	Text (Daftar Pustaka) 09. Daftar Pustaka_Ahmad Fathoni Idris_2301190212.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (121kB)

Abstract

Di era modern seperti saat ini, penghasilan dapat diperoleh darimana saja, salah satunya menjadi seorang atlet E-Sports. Tujuan dari penelitian ini adalah untuk mengetahui tentang apa saja aspek perpajakan yang timbul atas penghasilan yang diperoleh atlet ESports, simulasi perhitungan pajak penghasilan atas penghasilan atlet E-Sports, dan penggalian potensi atas penghasilan atlet E-Sports. Pengumpulan data dalam penelitian ini dilakukan dengan menggunakan metode kualitatif melalui wawancara dan studi kepustakaan. Hasil penelitan menjelaskan bahwa penghasilan atlet E-Sports diperoleh dari beberapa sumber seperti penghasilan sehubungan dengan kegiatan mengikuti kompetisi, penghasilan dari badan atau tim yang menaungi atlet E-Sports, penghasilan dari kegiatan live streaming, penghasilan dari kegiatan menjadi Youtuber, penghasilan dari kegiatan endorsement ataupun paid promote, dan penghasilan sehubungan dari kegiatan lainnya. Dari penghasilan yang diperoleh atlet E-Sports tersebut akan timbul aspek perpajakan yaitu pajak penghasilan, dari penghasilan atlet E-Sports tersebut timbul aspek pajak penghasilan seperti PPh Pasal 21, PPh Pasal 17, dan PPh Pasal 4 ayat (2) yang bersifat final. Dari penghasilan atlet E-Sports yang dikenakan pajak penghasilan tersebut, dapat dilakukan simulasi perhitungan pajak penghasilan dari setiap jenis penghasilan yang diperoleh atlet E-Sports. Penggalian potensi dari penghasilan yang diperoleh atlet E-Sports dapat dilakukan dengan adanya sosialisasi dan pemahaman lebih lanjut tentang pentingnya pajak bagi pembangunan negara kepada setiap atlet E-Sports. /In this modern era, income can be obtained from anywhere, one of which is being an ESports athlete. The purpose of this study is to find out the taxation aspects that arise on the income earned by E-Sports athletes, a simulation of the calculation of income tax on the income of E-Sports athletes, and explore the potential for E-Sports athletes' income. Data collection in this study was carried out using qualitative methods through interviews and literature study. The results of the study explain that the income of E-Sports athletes is obtained from several sources such as income-related to participating in competitions, income from the agency or team that houses E-Sports athletes, income from live streaming activities, income from activities as Youtubers, income from endorsement activities or paid promote, and income in connection with other activities. The income earned by the ESports athlete will be a taxation aspect, namely income tax. From the income of the ESports athlete, income tax aspects arise such as PPh Article 21, PPh Article 17, and PPh Article 4 paragraph (2) which are final. From the income of E-Sports athletes who are subject to income tax, a simulation of income tax calculations can be carried out for each type of income earned by E-Sports athletes. Exploring the potential of the income earned by E-Sports athletes can be done with further socialization and understanding the importance of taxes for state development to every E-Sports athlete.

Actions (login required)

View Item