Tinjauan Penerapan Pengenaan Pajak Terhadap Jasa Endorsement Oleh Tiktokers Di Indonesia

Abstract

The rapid growth of social media, particularly TikTok, has created new economic opportunities through endorsement services offered by content creators. This phenomenon presents tax implications that are not yet fully understood by digital actors. This study aims to examine the implementation of tax imposition on endorsement services by TikTokers, their level of tax compliance, and the challenges encountered. A descriptive qualitative approach was employed, involving interviews with an active TikToker as the primary informant, along with literature and regulation analysis. The findings indicate that although there is basic awareness of tax obligations, the actual practices of income recording and reporting remain suboptimal, especially for non-cash earnings such as bartered goods. Continuous education and guidance from tax authorities are essential to improve compliance in the digital economy sector.