Norman, Alvin Caesar Hady(1387067) (2020) Tanggung Jawab Host Digital Platform Live Streaming Dalam Pembayaran Pajak Dikaitkan Dengan Undang-Undang Nomor 36 Tahun 2008 Tentang Perubahan Keempat Atas Undang-Undang Nomor 7 Tahun 1983 Tentang Pajak Penghasilan. Undergraduate thesis, Universitas Kristen Maranatha.
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Abstract
Live Streaming is a term that refers to video or audio content that is broadcast live through internet and can usually be accessed in real time. Each digital platform has their own characteristics and advantages. The existence of this platform brings benefits such as finding a job. Technology has made it easier for people to get one, for example working as a live streaming digital host that utilizes increasingly sophisticated digital developments. The digital development referred to in this case is using the internet network and utilizing the gadgets that we have such as mobile phones to get income. The income itself can have enough large amounts. Therefore, the income tax will need more attention from the government. Because this is a significant opportunity for them. The writing method uses the normative legal research method with the legislation, fact, analytical and conceptual approach. The conclusion of this paper is that the position of a digital live streaming host in Indonesia as a taxpayer according to Law number 36 of 2008 has not been running properly. This is because Law number 36 of 2008 does not regulate the tax of live streaming applications. Also the responsibility of a live streaming digital host as a taxpayer according to Law number 36 of 2008 is not in accordance with the principle of legal certainty. This means that the official host does not make tax payments to management at all, or vice versa where management does not make tax deductions to the official host.
| Item Type: | Thesis (Undergraduate) |
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| Uncontrolled Keywords: | Live Streaming, Digital Host Live Streaming, Income Tax, Responsibility |
| Subjects: | K Law > K Law (General) |
| Divisions: | Faculty of Law > 87 Specialization in Business and Investment Law |
| Depositing User: | Perpustakaan Maranatha |
| Date Deposited: | 28 Jan 2022 02:31 |
| Last Modified: | 28 Jan 2022 02:31 |
| URI: | http://repository.maranatha.edu/id/eprint/29472 |
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