Pemungutan Pajak Penghasilan Terhadap Konten Kreator dan Influencer di Kota Medan

Abstract

The impact of developments in information technology through smartphones has resulted in new types of work. One of them appears content creators and influencers. The current generation is flocking to choose jobs as content creators and influencers. Content creators and influencers generate fantastic income. Considering this, it would certainly be very good for the State to collect their income tax as content creators and influencers. Tax is a legal field which is a very important part in carrying out tax service facility activities in society. The research method applied is Empirical Juridical legal research. Empirical legal research is a legal research method that uses empirical facts taken from human behavior, both verbal behavior obtained from interviews and real behavior carried out through direct observation. This type of method is simply carried out by examining the actual situation that occurs in society, namely looking for facts related to the problem in the research. This research produces a final conclusion in the form of the results of legal issues between compliance with paying income tax as content creators and influencers in the city of Medan.