The development of the times and technology make us accustomed to all kinds of changes that often occur so quickly. Various kinds of extraordinary innovations are increasing day by day which of course have a positive impact on human life. These developments have changed many aspects of human life, one of which is in carrying out daily work.
Since the covid-19 pandemic came into our lives, we have started to get used to working from home without having to go to the office. This is one of the conveniences presented by the times and technology. Only by using a device and an internet connection we can conduct virtual meetings that previously had to be done face-to-face. Many conveniences are provided by the times and technology.
Furthermore, the times and technology also provide opportunities and convenience in earning income. Some professions and jobs that had never existed before are now mushrooming around us. Call it Youtuber, Streamer and even the newest Tiktoker which often provides fantastic income beyond our estimates. The income from some of these jobs certainly has a taxation aspect that must be carried out by the recipient of the income.
Maybe we have often heard things like endorsements which are marketing activities or promotion of a product and/or service through public figures or famous people. For these activities, people who provide promotional services will receive a fee related to the work they do. However, endorsements are not the only income for Tiktoker and similar professions.
In practice, a Tiktoker can earn by doing live or live broadcasts through his Tiktok account. A tiktok user who has at least 1000 followers can already live on his account. These live viewers can make donations or donations through stickers available in the Tiktok application, where each sticker has a different value and price. Furthermore, the account holder can withdraw the donation through an application provided by an electronic service provider company that facilitates payments between parties through online transfers. The same thing can be done by the Youtube application streamer, the difference is that the donations are given directly in the form of electronic money.
Of course the question arises whether the income is still subject to tax, or whether the income in the form of donations is excluded from the object that is taxed. First of all, we must understand what is meant by income. Income according to the Income Tax Law is any additional economic capability received or obtained by a taxpayer, both originating from Indonesia and from outside Indonesia, which can be used for consumption or even to increase the wealth of the taxpayer, in whatever name and form. Thus, donations received by Tiktoker or Streamers are included in the definition of income above. The income received indirectly is included in the category of income that must be paid taxes.
In taxation, donations are better known as donations. In accordance with the Regulation of the Minister of Finance Number 90/PMK.03/2020 concerning Assistance or Donations, as well as Granted Assets Excluded as Objects of Income Tax, it is regulated that donations can be excluded as objects of income tax as long as they are given to:
1. blood relatives in a straight line of one degree;
2. religious bodies;
3. educational bodies;
4. social agencies including foundations;
5. cooperative; or
6. Individuals who run micro and small businesses.
If the donation or donation received is not given according to one of the above criteria, then the tax receipt must be paid according to the applicable regulations.
Then how much tax should be paid? If any of you feel that you have income as described previously, then those of you who are still unmarried and have no dependents with an income of more than IDR 4.5 million per month are required to deposit a certain amount of tax owed. In accordance with the Law on Harmonization of Tax Regulations, the current Non-Taxable Income (PTKP) is IDR 4.5 million per month or IDR 54 million per year for unmarried taxpayers and no dependents. Meanwhile, for those who are married, there is an additional IDR 4.5 million to IDR 58.5 million per year. Then add another IDR 4.5 million for each family member in a straight line with a maximum of 3 dependents.
Thus, the income from Tiktoker received for a year will be deducted first with the PTKP mentioned above to obtain Taxable Income (PKP). Furthermore, to calculate the amount of tax payable, it is done by multiplying the amount of PKP for a year by the tax rate in accordance with the applicable tariff layers as follows:
– PKP of IDR 0 to IDR 60 million per year is subject to a 5% rate;
– PKP in the amount of Rp. 60 million to Rp. 250 million per year is subject to a 15% tariff;
– PKP of Rp 250 million to Rp 500 million per year subject to a 25% tariff;
– PKP in the amount of Rp 500 million to Rp 5 billion per year subject to a 30% tariff; and
– PKP above Rp 5 billion per year is subject to a 35% tariff.
The amount of tax payable is paid through a bank/post of perception and reported in the Annual Tax Return (SPT).
Sumber https://pajak.go.id/id/artikel/pajak-atas-live-tiktok