Research Article
Google AdSense Publisher Taxation Obligation
@INPROCEEDINGS{10.4108/eai.17-7-2019.2303016, author={Mirza Ramadhan and F.C. Susila Adiyanta and Nabitatus Sa'adah}, title={Google AdSense Publisher Taxation Obligation}, proceedings={Proceedings of the 1st International Conference on Science and Technology in Administration and Management Information, ICSTIAMI 2019, 17-18 July 2019, Jakarta, Indonesia}, publisher={EAI}, proceedings_a={ICSTIAMI}, year={2021}, month={1}, keywords={tax duty publisher google adsense blogger}, doi={10.4108/eai.17-7-2019.2303016} }- Mirza Ramadhan
F.C. Susila Adiyanta
Nabitatus Sa'adah
Year: 2021
Google AdSense Publisher Taxation Obligation
ICSTIAMI
EAI
DOI: 10.4108/eai.17-7-2019.2303016
Abstract
People always strive to fulfill all the needs of materiel. Nowadays, the needs of these materials can be obtained with money and one way of earning money is by doing business. With the development of technology, a business can be done with the help of Internet technology. AdSense is an Internet advertising program that provides an opportunity for website owners or bloggers to earn money by showing AdSense ads on their websites in the hopes of being clicked by website visitors. This research is aimed to know what tax obligations are imposed on websites or bloggers who are professional advertising publishers of Google AdSense. This research uses qualitative methods with a descriptive approach. The results of this study show that Google AdSense advertising publishers are subject to tax income PPh article 23 sourcing from Google AdSense, which is a tax object that can increase state acceptance.