A Review of Income Tax on Freelance Workers in the Kediri Region
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Abstract
This research aims to analyze the income tax compliance of freelancers in the Kediri region. The purpose of this study is to assess the compliance of taxpayers among freelancers. This research employs a quantitative descriptive method. The data collection techniques used include primary data collection through literature reviews and survey techniques using questionnaires. The analysis technique utilizes formulas from previous journals or research articles. The results of the study indicate that in the Kediri region, endorsement service providers (influencers) are not compliant with Article 21 of the Income Tax, with a potential income tax revenue of Rp 1,727,100 from these freelancers. In East Java, there are 620 endorsement service providers, each with a due income tax under Article 21 of IDR 3,000,000, resulting in a total annual income of IDR 1,860,000,000.
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