PELAKSANAAN PENGENAAN PAJAK TERHADAP TIKTOKER SERTA HAMBATANNYA DI INDONESIA

Abstract

TikTok is a video sharing application originating from China with a parent company called ByteDance and is widely used to share short videos. TikTok users who make videos are usually called Content Creators or better known as TikToker. The income earned by Tiktoker is mostly obtained from endorsements and Pay Out Coins are of concern to the government in the field of taxation because of the enormous amount of income received by Tiktoker. In addtiotn, the government is currently maximizing tax revenue in the digital tax. The problem that arises is if Tiktoker chooses to the Net Income Calculation Norm in fulfilling its tax obligations. Tax officials classify Tiktoker as an art worker which is included in the Business Field Classification number 90002 as regulated in Attachment I to the Regulation of the Director General of Taxes Number PER-17/PJ/2015 about Norms for Calculation of Net Income. However, within the scope of art workers, it does not specifically mention Tiktoker or similar work. In addition, other things that will be discussed are tax evasion by Tiktoker and obstacles in the implementation of tax collection against Tiktoker. In conclusion, Tiktoker is classified in KLU 90002 as an art worker activity because art workers have the same characteristics as Tiktoker. Tiktoker who do not carry out their tax obligations are not necessarily said to be doing tax evasion because in practice tax officials still use persuasive methods and sanctions are given as a last resort. Obstacles in the implementation of tax collection on Tiktoker are the difficulty of identifying the subject and object of Tiktoke tax, the limitations of obtaining data, the application of Business Field Classification that is not uniform, and the lack of awareness and understanding by  Tiktoker about its tax obligations.