ANALISA YURIDIS KEPASTIAN HUKUM TERHADAP PAJAK INFLUENCER BERDASARKAN PERATURAN PERPAJAKAN DI INDONESIA DAN IMPLEMENTASINYA

Hadi, Sofyan (2026) ANALISA YURIDIS KEPASTIAN HUKUM TERHADAP PAJAK INFLUENCER BERDASARKAN PERATURAN PERPAJAKAN DI INDONESIA DAN IMPLEMENTASINYA. S1 thesis, Universitas Kristen Indonesia.

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Abstract

ABSTRAK Nama : Sofyan Hadi NIM : 2340058013 Bagian : Hukum Ekonomi Judul : Analisa Yuridis Kepastian Hukum Terhadap Pajak Influencer Berdasarkan Peraturan Perpajakan Di Indonesia Dan Implementasinya Halaman : i-xii 192 halaman + Daftar Pustaka Kata Kunci : Kepastian Hukum, Pajak Influencer, Pajak Penghasilan Ringkasan Isi : Perkembangan ekonomi digital telah melahirkan profesi Influencer sebagai sumber penghasilan baru yang signifikan di Indonesia. Namun, pertumbuhan tersebut belum sepenuhnya diikuti oleh kepastian hukum dan kepatuhan perpajakan. Karakteristik penghasilan Influencer yang bersifat digital, fluktuatif, dan kerap lintas yurisdiksi menimbulkan tantangan dalam penerapan sistem perpajakan nasional, sehingga berpotensi menciptakan ketidakpastian hukum dan kesenjangan penerimaan pajak. Penelitian ini mengangkat dua rumusan masalah, yaitu: (1) Bagaimana ketentuan hukum pengenaan pajak penghasilan bagi Influencer di Indonesia? dan (2) Bagaimana implementasi dan tantangan keberlakuan Pengenaan Pajak terhadap Influencer berdasarkan Peraturan Perpajakan di Indonesia? Metode penelitian yang digunakan adalah penelitian hukum yuridis normatif dengan pendekatan perundang-undangan, konseptual, dan analitis, yang didukung oleh data empiris melalui wawancara dengan pihak terkait. Hasil penelitian menunjukkan bahwa secara normatif penghasilan Influencer telah memenuhi kualifikasi sebagai objek Pajak Penghasilan berdasarkan Undang-Undang Pajak Penghasilan dan peraturan pelaksanaannya. Namun, dalam implementasinya masih terdapat kendala berupa rendahnya literasi perpajakan, kesulitan pengawasan penghasilan digital, serta perbedaan tafsir regulasi. Oleh karena itu, diperlukan penguatan kepastian hukum melalui regulasi yang lebih spesifik, peningkatan sosialisasi, dan optimalisasi pengawasan perpajakan. Daftar Acuan : 67 buku + 29 peraturan perundang-undangan + 34 jurnal dan artikel ilmiah + 18 sumber internet Dosen Pembimbing I : Dr. Tomson Situmeang, S.H., M.H. Dosen Pembimbing II : Lonna Yohanes Lengkong, S.H., M.H."/"ABSTRACT Name : Sofyan Hadi Student ID Number : 2340058013 Specific Program : Economic Law Tittle : A Juridical Analysis of Legal Certainty in the Taxation of Influencers under Indonesian Tax Regulations and Their Implementation Pages : i-xii 192 halaman + Daftar Pustaka Keyword : Legal Certainty, Influencer Taxation, Income Tax Content Summary : The development of the digital economy has given rise to Influencers as a significant source of income in Indonesia. However, this rapid growth has not been fully accompanied by legal certainty and tax compliance. The digital, fluctuating, and often cross-border nature of Influencers’ income poses challenges to the implementation of the national tax system and may result in legal uncertainty and potential tax revenue gaps. This research addresses two main issues: (1) How are the legal provisions governing the imposition of income tax on Influencers in Indonesia? and (2) How are the implementation and challenges of enforcing income tax on Influencers based on Indonesian tax regulations? This study employs a normative juridical research method using statutory, conceptual, and analytical approaches, supported by empirical data obtained through interviews with relevant parties. The findings indicate that, from a normative perspective, Influencers’ income qualifies as taxable income under the Income Tax Law and its implementing regulations. Nevertheless, in practice, several obstacles remain, including low levels of tax literacy, difficulties in monitoring digital-based income, and divergent regulatory interpretations. Therefore, this study concludes that strengthening legal certainty requires more specific regulations, enhanced tax education, and improved tax supervision to increase compliance among Influencers. Reference List : 67 books + 29 statutory regulations + 34 academic journals and scholarly articles + 18 online sources Advisor : I. Dr. Tomson Situmeang, S.H., M.H. II. Lonna Yohanes Lengkong, S.H., M.H.

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