Detail Cantuman

The phenomenon of internet development has spread to all corners
of the world including Indonesia and is growing rapidly along with
the increasing number of internet users. In this case income from the
internet, namely YouTube, has quite a big influence on state tax
revenues. However, the imposition of taxes on YouTuber income is
not yet optimal. So this research has the aim of knowing and
analyzing the implementation of taxation policies on YouTuber
income in an effort to optimize tax revenue. There are inhibiting and
encouraging entities. This research method uses a qualitative type of
descriptive approach. Data collection techniques were carried out
by means of observation, interviews and documentation. The results
of the study show that the imposition of tax on YouTuber income has
not run optimally because there are no specific regulations
regarding the imposition of YouTuber income tax. The inhibiting
entities are the lack of continuous socialization, the difficulty of
getting YouTuber data and the absence of collaboration with
Google. The driving entities are optimizing socialization, working
with third parties, the social network analytics system (SONETA),
and the Account Representative (AR) approach