Proceedings of the International Conference on Sustainability in Technological, Environmental, Law, Management, Social and Economic Matters (ICOSTELM 2022)

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Arrangements for the Collection of Income Tax on Underage Social Media Influencers in Indonesia

Authors
Muhammad Helfa Rechtavian1, *, Budi Ispriyarso1, Kadek Cahya Susila Wibawa1
1Faculty of Law, Diponegoro University, Semarang, Indonesia
*Corresponding author. Email: helfarechtavian@gmail.com
Corresponding Author
Muhammad Helfa Rechtavian
Available Online 5 December 2023.
DOI
10.2991/978-2-38476-112-8_4How to use a DOI?
Keywords
Income Tax; Minors; Social Media
Abstract

Technology that is increasingly developing has an impact on changes in society, social media is one of the platforms that are in demand, and many people use social media as a place to earn income or commonly called social media influencers. The type of this research is normative juridical how to collect income tax of minors social media influencers. Children who are not yet mature according to the law can be subject to income tax if they look at Law No. 36 of 2008 concerning income that children’s income is combined with their parents’ income as stated in Article 8 that minors who have their own income will be combined with parents income in the same tax year. Income tax explains that the object of the tax is income which means that every income earned by someone is a tax object.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Conference on Sustainability in Technological, Environmental, Law, Management, Social and Economic Matters (ICOSTELM 2022)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
5 December 2023
ISBN
10.2991/978-2-38476-112-8_4
ISSN
2352-5398
DOI
10.2991/978-2-38476-112-8_4How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Muhammad Helfa Rechtavian
AU  - Budi Ispriyarso
AU  - Kadek Cahya Susila Wibawa
PY  - 2023
DA  - 2023/12/05
TI  - Arrangements for the Collection of Income Tax on Underage Social Media Influencers in Indonesia
BT  - Proceedings of the International Conference on Sustainability in Technological, Environmental, Law, Management, Social and Economic Matters (ICOSTELM 2022)
PB  - Atlantis Press
SP  - 26
EP  - 35
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-112-8_4
DO  - 10.2991/978-2-38476-112-8_4
ID  - Rechtavian2023
ER  -