Youtuber Tax Potential Based on the Income Tax Law No.7 of 2021

ABSTRACT: This research aims to: (1) Analyzing the results of Social Blade data so that it can find out the tax potential. (2) Analyze the amount of potential tax revenue of the Youtuber. (3) Analyzing the calculation method of income tax imposition on Youtubers registered on Social Blade. This type of research is classified as quantitative research. The data source for this research is secondary data. The samples used in the study were 15 youtubers who were registered with the social blade in 2022 and included Personal Taxpayers. From the results of the analysis of youtuber annual income data obtained, the average youtuber income is above 1 billion that from here we can see how much tax potential there is, if there is an appropriate application of tax imposition.

KEYWORDS :Youtuber, Tax,UU HPP