ANALISIS KEPATUHAN PAJAK PENGHASILAN ATAS JASA ENDORSEMENT PADA INFLUENCER TIKTOK

Abstract

The rapid growth of internet access and social media usage in Indonesia has led to the emergence of new professions, such as influencers, particularly on the TikTok platform. Influencer marketing has become a popular strategy in digital promotion. However, this phenomenon poses new challenges in the context of taxation, particularly regarding the potential for underground economy practices. This study aims to analyze the level of tax compliance of TikTok influencers on income from endorsements, as well as identify the obstacles they face in the income tax reporting process, with a focus on the Bandung City area. The research was conducted using a descriptive qualitative approach, with primary data through interviews, observations, and documentation of three TikTok influencers, and supported by secondary data from relevant literature, journals, and documents. Descriptive analysis was conducted to factually describe the understanding and practice of taxation by participants. The results show that all participants understand that income from endorsements is a tax object, but the implementation of their tax obligations is still low. The main obstacles expressed include the lack of financial recording practices, technical obstacles in the NPWP registration process, and lack of understanding of tax reporting procedures. These findings indicate the need for tax education and mentoring for influencers as a strategic step in improving tax compliance in the digital era.

Keywords: Tax compliance, influencer, marketing, endorsement, TikTok.

Abstrak

Pertumbuhan pesat akses internet dan penggunaan media sosial di Indonesia telah mendorong munculnya profesi baru, seperti influencer, khususnya di platform TikTok. Influencer marketing menjadi strategi populer dalam promosi digital. Namun, fenomena ini menimbulkan tantangan baru dalam konteks perpajakan, khususnya terkait potensi praktik underground economy. Studi ini bertujuan untuk menganalisis tingkat kepatuhan pajak para influencer TikTok atas penghasilan dari endorsement, serta mengidentifikasi kendala yang mereka hadapi dalam proses pelaporan pajak penghasilan, dengan fokus mahasiswa universitas padjajaran. Penelitian dilakukan menggunakan pendekatan kualitatif deskriptif, dengan data primer melalui wawancara, observasi, dan dokumentasi terhadap tiga influencer TikTok, serta didukung data sekunder dari literatur, jurnal dan dokumen relevan. Analisis desktiptif dilakukan untuk menggambarkan secara faktual pemahaman dan praktik perpajakan oleh partisipan. Hasil penelitian menunjukkan bahwa seluruh partisipan memahami bahwa penghasilan dari endorsement merupakan objek pajak, namun pelaksanaan kewajiban perpajakannya masih rendah. Kendala utama yang diungkapkan meliputi kurangnya praktik pencatatan keuangan, hambatan teknis dalam proses pendaftaran NPWP, serta kurangnya pemahaman tentang prosedur pelaporan pajak. Temuan ini mengindikasikan perlunya edukasi dan pendampingan pajak bagi para influencer sebagai langkah strategis dalam meningkatkan kepatuhan pajak di era digital.

Kata Kunci: Kepatuhan pajak, influencer, pemasaran, endorsement, TikTok