Authors:

Ni Putu Sephora Bunga Intan Perdamaian, Putu Tuni Cakabawa Landra, Ida Bagus Erwin Ranawijaya

Abstract:

“Penelitian ini bertujuan untuk menganalisa perbedaan besar pungutan pajak Adsense Youtube Partner Program serta hubungannya dengan Tax Treaty antara Indonesia dengan Amerika Serikat. Jenis penelitian yang digunakan adalah penelitian hukum normatif. Dalam kajian penelitian ini ditemukan bahwa apabila creator dapat mendaftarkan diri dengan benar, secara otomatis akan mendapatkan keuntungan dari Tax Treaty yaitu peringanan pemungutan pajak tambahan sebanyak 0%-30% Hubungan antara dasar hukum yang digunakan Youtube yaitu Pasal 3 Hukum Pendapatan Dalam Negeri Amerika Serikat dengan Tax Treaty tertulis dalam pasal 8 ayat 1 yakni keuntungan Tax Treaty dapat diterapkan pada pajak pendapatan individu yang tidak berdomisili di negara sumber selama usaha dimana pendapatan diperoleh bukanlah usaha tetap. This study aims to analyze the differences in the Adsense Youtube Partner Program tax and its relation with the Tax Treaty between Indonesia and the United States. The type of research used is normative legal research. The result of this research study is it was found that if creators were able to register correctly, they would automatically benefit from the Tax Treaty, namely a reduction in additional tax collection ranges from 0% -30%. The Tax Treaty is written in article 8, paragraph 1, namely the benefits of the Tax Treaty can be applied to the income tax of individuals who are not domiciled in the country of origin as long as the business where the income is obtained is not a permanent business.”

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PDF:

https://jurnal.harianregional.com/kerthadesa/full-104135

Published

2023-07-20

How To Cite

PERDAMAIAN, Ni Putu Sephora Bunga Intan; LANDRA, Putu Tuni Cakabawa; RANAWIJAYA, Ida Bagus Erwin. ANALISA PENERAPAN TAX TREATY INDONESIA DENGAN AMERIKA DALAM PAJAK ADSENSE YOUTUBE PARTNER PROGRAM DI INDONESIA.Kertha Desa, [S.l.], v. 11, n. 6, p. 2704-2714, july 2023. Available at: https://jurnal.harianregional.com/kerthadesa/id-104135. Date accessed: 28 Aug. 2025.

Citation Format

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Issue

Vol 11 No 6 (2023)

Section

Articles

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