The Impact of Technological Advances on Digital Tax Policy: A Literature Review of Online Content Creators' Taxation

Authors

  • Hana Dhayan Satu University

DOI:

https://doi.org/10.59890/ijarss.v2i9.2556

Keywords:

Digital Content Creators, Tax Evasion, Tax Policy

Abstract

This study explores the challenges and potential solutions for addressing tax evasion among digital content creators, specifically focusing on TikTokers in Indonesia. As the digital economy grows, the increasing income generated by content creators has prompted concerns about tax compliance. Using a qualitative approach with in-depth interviews and a literature review, this study identifies several factors contributing to low tax compliance, including a lack of understanding of tax obligations, unclear tax classification for content creators, and difficulties in tracking digital transactions by tax authorities. The findings suggest the need for enhanced education, clearer tax regulations specific to content creators, and improved monitoring mechanisms. Recommendations are provided for the government to increase voluntary tax compliance among content creators, contributing to more effective taxation in the digital economy.

References

Darhani, A. P. P., & Wijaya, S. (2022). Pajak Pertambahan Nilai Jasa Kesenian Dan Hiburan Atas Konten Digital Pasca Harmonisasi Peraturan Perpajakan. Educoretax, 2(2), 120-144.

Davis, F. D. (1989). Technology acceptance model: TAM. Al-Suqri, MN, Al-Aufi, AS: Information Seeking Behavior and Technology Adoption, 205, 219.

Faizah, Y. N., Toyyib, M., & Wahyuni, S. (2022). Menyingkap Tabir Potensi Fraud Pajak Penghasilan Youtuber Lokal. Jurnal Riset Dan Aplikasi: Akuntansi Dan Manajemen, 5(3).

Gunawan, C., & Sari, D. P. (2023). IMPLEMENTATION TAX DIGITAL OF CONTENT CREATOR ON TIKTOK SOCIAL MEDIA. JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF), 4(2).

Kurniawan, K. H., & Melanie, A. (2022). Pelaksanaan Pengenaan Pajak Terhadap Tiktoker Serta Hambatannya Di Indonesia. Jurnal Paradigma Hukum Pembangunan, 7(2), 69-85.

Miftahudin, A., & Irawan, F. (2020). Alternatif Kebijakan Pajak Pertambahan Nilai atas Konsumsi atau Pemanfaatan Konten dan Jasa Digital dari Penyedia Luar Negeri (Alternative Policy of Value Added Tax Collection for Consumption of Digital Content and Services from Foreign Suppliers).

Okah-Avae, T. O., & Mukoro, B. (2020). Constructing a tax regime for the regulation of trade in digital content. Journal of International Trade Law and Policy, 19(3), 121-138.

Rahayu, P. A., & Dewanti, M. P. P. (2021). Analisis Kebijakan dan Implementasi Perpajakan Wajib Pajak Orang Pribadi Pembuat Konten Online di Negara Amerika Serikat, Korea Selatan, Filipina, dan Indonesia. Jurnal Riset Akuntansi & Perpajakan (JRAP), 8(1), 53-65.

Ramadhanty, S., Amatullah, N., Setyadani, N. A., & Ramli, T. S. (2020). Doktrin Safe Harbor: Upaya Perlindungan Hak Cipta Konten Dalam Platform User Generated Content. Legalitas: Jurnal Hukum, 12(2), 267-274.

Sukmariningsih, R. M., Nurudin, A., & Nursanty, E. (2022). Pengenaan Hukum Pajak Pada Cryptocurrency Dan NFT Di Indonesia. Owner: Riset Dan Jurnal Akuntansi, 6(2), 1644-1654.

Downloads

Published

2024-10-01

How to Cite

Dhayan, H. (2024). The Impact of Technological Advances on Digital Tax Policy: A Literature Review of Online Content Creators’ Taxation. International Journal of Applied Research and Sustainable Sciences, 2(9), 761–771. https://doi.org/10.59890/ijarss.v2i9.2556