Potential Analysis of Income Tax Renevues for Endorsement Activities on Social Media (Case Study on Influencers Domiciled in Bali)

Udayani, Ni Kadek Pingkan and Hardika, Nyoman Sentosa and Aryaningsih, Ni Nyoman (2022) Potential Analysis of Income Tax Renevues for Endorsement Activities on Social Media (Case Study on Influencers Domiciled in Bali). Repositori Politeknik Negeri Bali.

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Abstract

The existence of influencers which is increasing along with the social media users is a new phenomenon because it is considered convincing by the income earned. The higher the popularity of an influencer, the higher the endorsement rate charged. Income earned in a year from endorsement activities is indicated to exceed Non-Taxable Income (PTKP) so it can be considered as a tax object. This study aims to determine, analyze and explore the potential of income tax revenue for endorsement activities on social media. This type of research is qualitative using a critical study approach. This study analyzes primary data from interviews with 8 influencers that live in Bali. The results of this study indicate the potential of income tax revenue through the endorsement activities by influencers is Rp. 17,834,400.00. It’s show that endorsement activities carried out by influencers are one of the potential state tax revenues. The suitability of tax payments for endorsement activities with the provisions of the applicable tax law is not going well, it is hoped that the Government can clarify the regulations regarding the imposition of taxes on endorsement activities in social media to avoid the loss of acceptable tax potential.

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