Potensi Penerimaan Pajak E-Sports Di Indonesia

Farissi, Muhammad Ghazzali Rahman (2022) Potensi Penerimaan Pajak E-Sports Di Indonesia. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Abstrak E-sports saat ini mengalami perkembangan yang cukup pesat di Indonesia, sehingga memunculkan sebuah industri baru yang berpotensi memunculkan pekerjaan baru untuk masyarakat dan sebagai sumber penerimaan negara berupa pajak untuk pemerintah. Namun pemerintah Indonesia masih belum memiliki peraturan khusus terkait dengan pajak atas kegiatan e-sports, sehingga efektifitas dan efisiensi tidak maksimal dalam pemotongan kewajiban tersebut. Untuk menjawab kasus tersebut, dilakukan perbandingan dengan negara maju yang sudah memiliki peraturan terkait e-sports seperti Austria, Amerika Serikat dan Rusia. Metode penulisan yang digunakan adalah studi pustaka. Hasil dari penelitian yang dilakukan menyatakan bahwa peraturan di Indonesia saat ini cukup untuk mengatur pajak atas kegiatan e-sports namun kurang maksimal, sehingga perlu mengadopsi peraturan dari negara lain seperti Rusia yang memiliki organisasi dalam mengatur kegiatan e-sports yakni Federation of Computer Sports (Esports) Rusia yang mengatur pemotongan pajak kegiatan e-sports. Indonesia perlu memperbaharui peraturan secara berkala seiring dengan perkembangan zaman supaya peraturan tersebut sesuai dengan kondisi yang ada saat ini dan menciptakan prinsip keadilan dalam hukum pajak yang ada di Indonesia. /E-sports is currently experiencing a fairly rapid development in Indonesia, giving rise to a new industry that has the potential to create new jobs for the community and as a source of state revenue in the form of taxes for the government. However, the Indonesian government still does not have special regulations related to taxes on e-sports activities, so the effectiveness and efficiency are not maximized in cutting these obligations. To answer this case, a comparison was made with developed countries that already have regulations related to e-sports such as Austria, the United States, and Russia. The writing method used is literature study. The results of the research conducted state that the current regulations in Indonesia are sufficient to regulate taxes on e-sports activities but are not optimal, so it is necessary to adopt regulations from other countries such as Russia which has an organization in regulating e-sports activities, namely the Federation of Computer Sports (Esports). ) Russia regulates e-sports activity tax cuts. Indonesia needs to update regulations regularly in line with the times so that these regulations are following current conditions and create the principle of justice in tax law in Indonesia.

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