Tax for Youtuber



Contributor : Nur'aini Kusuma Wardani


Youtuber Tax's



YouTube is one of the most popular video sharing platforms today. The development of youtube in Indonesia lately is very rapid. Nowadays there are so many Youtuber or usually they call themselves content creators appearing. As we know in the millennial era there are so many people who become youtuber even todays children dream of wanting to become youtuber.

The difference that is striking compared to before. In the past, when we asked to chlidern what they wanted to be if they grew up they mostly answered to be doctors or pilots. Now if we ask what children they want to be if they grow up later, they will answer to be youtuber. Why does this happen? Because parents who give cellphones to children increasingly make it easy for them to explore the internet and know many things about youtube. Most of them think being a youtuber only has fun like covering their daily activities, hobbies, or just eating they can earn more than office workers.


    There are two main factors determining earnings from YouTube Ads, namely CPM and CPC :
  • CPM or Cost per Mille is paid per 1,000 impressions. CPM YouTube YouTube usually ranges from IDR 6,500 – IDR 7,500 (per 1000 impressions).
  • CPC or Cost per Click is a pay per click ad, and this varies greatly but usually ranges from IDR 5,000 – IDR 12,000 (per ad click).
  • Also note that the average CTR (Click Through Rate) of YouTube ads is only 0.3%. This means that from 1000 impressions, you will only get 3 clicks.


Beside YoutubeAds, youtuber can gets the other income from affiliate marketing. Affiliate marketing is one way in which the youtuber will get income from how many products he sells through his YouTube channel. The way to join affiliate marketing is to log in to one of the major e-commerce sites, and register an account for affiliates. After completing the register, a youtuber can start selling products in the store to other people. For each product sold, you will get commissions ranging from 2% for electronic devices, to 10% for fashion products. If one of the channels reviews the product, usually they will install an affiliate link in the description to go to the same product as what is in their video. if a visitor buys a product by clicking on the link in the description, they will get a commission for every item they sell through their channel.

One of the e-commerce that is intensively with its affiliate marketing program is Amazon. Through the Amazon Associate Program, many Youtubers are paid per month through sales commissions to the delivery of goods. Besides Amazon there are several other companies that provide affiliate programs. Like Blibli, Bukalapak, eBay's in-house Affiliate Program, Lazada, Blanja, Bhinneka, and many more. This affiliate program was created to take advantage of the vast moment of information disclosure. Through Youtuber, many brands and online stores can advertise cheaply, just by giving a commission. Affiliate links can not only be installed on YouTube, but also on the website.

Other income that you get to become a youtuber is by selling. By becoming a youtuber and being able to collect many subscribers is a branding process where when the branding process takes place, what products are sold will sell on the market. If seen selling via youtube channel will be more profitable than affiliate marketing because income is not shared with the e-commerence. For example, each product is profitable for IDR 10,000, so if with affiliate marketing they will get only IDR 5000 because the other IDR 5000 must be shared with the e-commerence. But if you sell, your profit IDR 10,000, they will get IDR 10,000 because it is not shared with any party. But the disadvantages, the operation is more difficult than affiliate marketing because they will do everything themselves must arrange the items themselves, send, sell, record, etc.

As is known, the income of a youtuber can be hundreds of millions per month, with the tax imposed on youtuber can be expected to support the country's economy. And besides that the tax imposed provides a sense of justice to every conventional service worker such as television, newspapers, magazines and radio. Hereby the government emphasizes that ad revenue from youtuber is tantamount to artists who work on television, as well as other media.

For youtuber whose income has been tens to hundreds of millions per month, of course you must pay taxes. But if the income is still very small, you don't have to pay taxes. Basically, youtubers are taxed like other taxpayers. The rules are also the same, if the income is below the Non-Taxable Income limit then it is not taxable. If the income of a Youtuber gets income below IDR 54 million, it is not taxed. Until now the PTKP amount set by the government is IDR 54 million per year. If calculated per month, IDR 4.5 million. Therefore if a youtuber earns IDR 2 million per month is not taxed.

Income tax imposed for youtuber equated with other art workers. Youtuber is divided into two namely under the auspices of the agency and independent. Even these two categories are subject to different taxes. Income Tax Article 23 is worn by a youtuber who has an agency that shelves it Income Tax Article 23 is the Income Tax shown to employees who work for the company. This article applies to youtubers who have agents who manage and regulate endorsement and payer transactions as third parties can follow the rules of Article 23 of Income Tax to report and pay annual income tax. Whereas for online influencers who do not have an independent alias agency imposed Income Tax Article 21. Income Tax Article 21 is usually used for art workers who do not have an agency even managers and Income Tax Article 21 is also commonly used for freelancers and private employees. To launch this new policy, online influencers who are estimated to have a minimum income of above IDR 67,500,000 (Non-Taxable Income 2019) are required to have a TIN for the benefit of paying taxes.

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