Reconstructing Digital Tax Oversight of Content Creators in Indonesia

Authors

  • Qonitah Zalfa Primayudhana Universitas Islam Batik Surakarta, Indonesia, Indonesia
  • Ismiyanto Ismiyanto Universitas Islam Batik Surakarta, Indonesia
  • Hanuring Ayu Ardhani Putri Universitas Islam Batik Surakarta, Indonesia

DOI:

https://doi.org/10.46924/jihk.v8i1.492

Keywords:

Content Creators, Tax Oversight, Digital Tax Administration

Abstract

The rapid expansion of the digital economy has significantly increased the number of content creators as taxpayers while simultaneously accelerating the Directorate General of Taxes’ (DGT) adoption of digital technologies to monitor tax compliance. One such mechanism involves the use of publicly accessible social media content, which continues to raise concerns regarding legal certainty and the limits of governmental authority. This study aims to analyze the legal framework governing the tax reporting obligations of content creators and to examine the legal ambiguity surrounding the DGT’s authority to use social media content as the basis for issuing a Tax Data Clarification Request (SP2DK) and initiating tax audits. This research employs a normative legal methodology using statutory, conceptual, comparative, and cyber law approaches. The findings indicate that Indonesia’s tax legal framework recognizes income earned by content creators as taxable income. However, Article 35A of the Law on General Provisions and Tax Procedures (KUP Law) does not explicitly authorize the use of social media content as a source of tax supervisory data, resulting in regulatory uncertainty and inconsistent legal interpretation. This study concludes that harmonization of the KUP Law, the Electronic Information and Transactions Law, and the Personal Data Protection Law is necessary to establish a comprehensive legal framework that upholds the principles of legality, proportionality, accountability, legal certainty, and the protection of taxpayers’ constitutional rights within the digital tax administration system.

Downloads

Download data is not yet available.

References

Journals

Adrian, Maisarah Mitra, Achmad Nurmandi, Isnaini Muallidin, and Eko Priyo Purnomo. “Social Network Analysis: How Twitter Social Media Used in Raising Tax Awareness During the COVID-19 Pandemic.” In HCI International 2022 Posters, vol. 1582, edited by Constantine Stephanidis, Margherita Antona, and Stavroula Ntoa. Communications in Computer and Information Science. Springer International Publishing, 2022. https://doi.org/10.1007/978-3-031-06391-6_43.

Cahyadini, Amelia, Josep Irvan Gilang Hutagalung, and Zainal Muttaqin. “The Urgency of Reforming Indonesia’s Tax Law in the Face of Economic Digitalization.” Cogent Social Sciences 9, no. 2 (2023): 2285242. https://doi.org/10.1080/23311886.2023.2285242.

Darono, Agung. “Dealing with Last-Mile Analytics: Evidence from Indonesian Tax Administration through Practice Research.” Scientax 6, no. 2 (2025): 107–23. https://doi.org/10.52869/st.v6i2.592.

Kajamati, Indriyani, Angga Satrio, Hasnia Hasnia, et al. “Program DJP Dalam Mengoptimalisasi Kepatuhan Wajib Pajak Content Creator Di Era Ekonomi Digital.” Arus Jurnal Sosial Dan Humaniora 5, no. 3 (2025): 4955–64. https://doi.org/10.57250/ajsh.v5i3.2067.

Lindawati, Asl, Rena Setyawati, and Junita Junita. “The Digital Era Stages on Taxation: An Experimental Study of Text Mining and Pattern Recognition for Controlling Tax on Business Online Transaction.” International Journal of Applied Business and Economic Research 15, no. 24 (2017): 691–707.

Muabezi, Zahermann Armandz. “Negara Berdasarkan Hukum (Rechtsstaats) Bukan Kekuasaan (Machtsstaat).” Jurnal Hukum Dan Peradilan 6, no. 3 (2017): 421–46. https://doi.org/10.25216/jhp.6.3.2017.421-446.

Ngastawa, I. Ketut, and I. Gusti Bagus Suryawan. “State Administrative Law Reform in Realizing Good Governance and Legal Certainty in Indonesia.” Journal Equity of Law and Governance 8, no. 1 (2026): 81–88. https://doi.org/10.22225/elg.8.1.2026.81-88.

Nurmansyah, Indra, and Luthy Yustika. “Implementation of Personal Data Protection on Online Tax Websites DKI Jakarta.” International Journal of Science and Environment (IJSE) 6, no. 1 (2026): 1044–52. https://doi.org/10.51601/ijse.v6i1.435.

Politou, Eugenia, Efthimios Alepis, and Constantinos Patsakis. “Profiling Tax and Financial Behaviour with Big Data Under the GDPR.” Computer Law & Security Review 35, no. 3 (2019): 306–29. https://doi.org/10.1016/j.clsr.2019.01.003.

Pratama, Nikolaus Chrismas Ananda, and Sony Hartono. “Tinjuan Prosedur Operasional Media Sosial Direktorat Jenderal Pajak Dalam Rangka Edukasi Perpajakan.” Jurnal Pajak Indonesia 6, no. 2S (2022): 472–87. https://doi.org/10.31092/jpi.v6i2S.1856.

Putri, Irmayanti Septiana, Nur Sabrina Kumalasari, Nazwa Anggraeni, and Mohamad Imam Gusthomi. “Dari Konten Ke Kewajiban: Analisis Hukum Pajak Atas Aktivitas Influencer Di Media Sosial.” Al-Zayn: Jurnal Ilmu Sosial & Hukum 4, no. 3 (2026): 8544–55. https://doi.org/10.61104/alz.v4i3.6844.

Ramadhani, Anugerah, Muhammad Arsha Gathfan, Muhammad Hafidz Al Hakim, Argya Andreas Sabittah, and Moh. Imam Gusthomi. “Pengawasan Pajak Terhadap Influencer Dan TikTok Affiliate: Tantangan Baru Perpajakan Digital Indonesia.” Jurnal Ilmiah Multidisipliner 4, no. 2 (2026): 1520–37.

Syirat, Nisrina Mumtaz, Waluyo Waluyo, and Sapto Hermawan. “Implementasi Pemungutan Pajak Penghasilan Pada Content Creator Di Bawah Umur.” Jurnal Ilmiah Wahana Pendidikan 10, no. 14 (2024): 788–99. https://doi.org/10.5281/ZENODO.13741669.

Tiara, Intan, Zihan Huzaifah, Siti Rahma Novikasari, and Ni’matul Huda. “Pemungutan Pajak Penghasilan Terhadap Jasa Endorsement Konten Kreator Digital.” Prosiding Seminar Hukum Aktual Fakultas Hukum Universitas Islam Indonesia (Yogyakarta) 2, no. 4 (2024). https://journal.uii.ac.id/psha/article/view/35513.

Wulandari, Dinda Agustin, Abdul Kadir Jaelani, and Hilaire Tegnan. “Income Tax Regulations for Child Content Creators of TikTok Platform: Inefficacy of Indonesian Legal Frameworks.” Journal of Sustainable Development and Regulatory Issues 2, no. 2 (2024): 169–91. https://doi.org/10.53955/jsderi.v2i2.35.

Thesis

Jamilah, Jamilah. “Analisis Strategi Direktorat Jenderal Pajak Dalam Meningkatkan Kepatuhan Wajib Pajak Content Creator Di Kota Parepare.” Institut Agama Islam Negeri Parepare, 2024. https://repository.iainpare.ac.id/id/eprint/8604/.

Downloads

Published

2026-07-30

Issue

Vol. 8 No. 1 (2026): Jurnal Ilmu Hukum Kyadiren

Section

Articles

License

Copyright (c) 2026 Qonitah Zalfa Primayudhana, Ismiyanto Ismiyanto, Hanuring Ayu Ardhani Putri

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Authors who publish with this journal agree to the following terms:

  1. Copyright on any article is retained by the author(s).
  2. The author grants the journal, the right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work’s authorship and initial publication in this journal.
  3. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
  4. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
  5. The article and any associated published material is distributed under the Creative Commons Attribution 4.0 International License

How to Cite

Reconstructing Digital Tax Oversight of Content Creators in Indonesia. (2026). JIHK, 8(1), 675-690. https://doi.org/10.46924/jihk.v8i1.492

Most read articles by the same author(s)

1 2 > >>