The Urgency of Regulating Taxation on Online Business in Instagram Platform

DOI

10.2991/assehr.k.201209.278How to use a DOI?

Keywords

Income Tax, Instagram, Online Business

Abstract

In this digital era, Instagram becomes a platform which demand by many people. With that phenomenon, the number of online businessmen on Instagram is growing rapidly and they are obtaining a lot of income. This income is very potential to become state revenue. However, many people who conduct online business on Instagram do not give any contribution to the state in the form of tax. This paper aims to analyze the urgency of regulating taxation on online business in the Instagram platform. Furthermore, this paper also proposes the form of its regulation and matters to be regulated. This paper is a result of normative legal research with a statutory and analytical approach. The results of this research indicate that tax toward online businessmen on Instagram is necessary to be enforced considering there are a large number of online businessmen on Instagram earning a lot of income but they are not taxed due to lack of specific imperative rules. Hence, the Government supposes to issue a further regulation to impose a tax upon the income of online businessmen on Instagram which rules Instagrammers’ income is qualified as a taxable income and value added tax as meant by the Indonesian Tax Law.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Nasrullah
AU  - Sinta Amalia
PY  - 2020
DA  - 2020/12/14
TI  - The Urgency of Regulating Taxation on Online Business in Instagram Platform
BT  - Proceedings of the 2nd International Conference of Law, Government and Social Justice (ICOLGAS 2020)
PB  - Atlantis Press
SP  - 145
EP  - 152
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.201209.278
DO  - 10.2991/assehr.k.201209.278
ID  - 2020
ER  -