PAPER SUMMARY

SOCIAL MEDIA SEBAGAI PENGGALI POTENSI PAJAK TERHADAP PAJAK

PENGHASILAN DI LINGKUNGAN DIREKTORAT JENDERAL PAJAK

Diajukan Oleh : Rima Budiarti

The development and growth of internet usage by the society all around the world
cannot be denied because everyone's needs of it are getting bigger. Indonesia is the sixth
country in the Top 25 Countries - Rank Internet Users. The number of internet users in
Indonesia in 2017 reached 112.6 million people and it is estimated in 2018 will be reached
123.0 million people. One of the most popular internets content that used by the users is
social media based on the results of a survey conducted by the Association of Internet Service
Provision Indonesia (APJII) in 2016. Results from the survey showed that 97.4 percent of the
types of Internet content accessed by users is social media. The type of social media that is
often visited by the user is Facebook (54%), Instagram (15%), Youtube (11%), Google (6%),
Twitter (5.5%) and Linked (0.6%).
Basically, Tax is one of the sources of state revenue that has the largest portion in
the APBN. The trend of state revenue from the tax sector from year to year always increases
based on APBN for several past years. In the 2016 APBN, the portion of tax revenue is
targeted at 75 percent of total state revenues. In APBN 2017, tax revenues are targeted to
reach 85.6 percent and are continuously strived to be improved each year. One of those taxes
is personal income tax or we called in bahasa as pajak penghasilan orang pribadi, pph pasal
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It has tax system that is self-assessment system which means that taxpayer is given
the freedom to carry out its taxation obligation. This is one of the causes that make a gap for
Taxpayers to commit fraud in reporting and paying taxes on their income. The taxpayer does
not pay the tax according to the amount that tehy really should pay and tends to reduce the
amount of the tax for example taxpayers do not report correctly the amount of income in a
year, they do not report the evidence of Bukti Potong or even do not report the asset that they
have including the addition or reduction of those according to the actual conditions.
Therefore, the target of tax revenues in the APBN has not achieved maximum results. In
another hand, the rapidly growth of social media usage by the society becomes a new
breakthrough to explore the tax potential of the Taxpayers, whether it is the ordinary people
and upper middle class such as artists and celebrities. As we know that Indonesia is the sixth
country in the Top 25 Countries - Rank Internet Users and the number of internet users in
Indonesia in 2017 reached 112.6 million people and it is estimated in 2018 will be reached
123.0 million people. In addition, one of the most popular internets content that used by the
users is social media. The type of social media that is often visited by the user is Facebook
(54%), Instagram (15%), Youtube (11%), Google (6%), Twitter (5.5%) and Linked (0.6%).

This paper is aimed to provide suggestions as an alternative solution by utilizing

social media to explore or dig tax potential from taxpayer so that the realization of state
revenues especially from tax sector will increase every year optimally. The product as the
result from this scientific paper is a proposal to the Direktorat Jenderal Pajak to dig the
potential of Personal Income Tax (intensification) and to collect new taxpayers on Personal
Income Tax (extensification) through social media. The main product of this paper that is
proposed to DJP by this paper is the structured and systematic working procedure in the form
of Standard Operating Procedure (SOP) for Tata Cara Menggali Potensi Pajak Penghasilan
Melalui Media Sosial kepada Direktorat Jenderal Pajak.
The idea of the paper is based on three allegations that derived from the current
condition of society, especially social media users, these are:
1. The allegation that the things that uploaded by social media users reflects the wealth
of the social media account owner.
2. The allegation that taxpayers tend to do not report or complete the actual condition
data in their SPT and it causes the tax gap and the revenues from taxes is not optimal
every year.
3. The allegation that the potential tax can be digged or extracted through the taxpayer's
social media account based on the social customes nowadays.

These three allegations are examined through three social media that are commonly
used by the community. These are Facebook, Twitter and Instagram. The allegations will be
examined with the working procedure that proposed by the writer. The writer takes some
samples from several social media accounts owned by artist as an active user who is a
Taxpayer with a high income per year. Examination on the proposed working procedure is
done by taking samples on social media, these are Syahrini's Instagram account, Bella
Shofies Facebook account, and Raffi Ahmad's Twitter account. The writer analyzes the
things uploaded on the social media account such as photos, videos and advertising posters.
The writer takes several posts then described in accordance with the working procedure
proposed to test whether the working procedure is applicable to the DJP or not. Based on data
tracking to estimate income derived from advertisement / endorsement, expenses for non-
goods / venture type, and the price of luxury goods owned will be adjusted with data from
SPT reported by Taxpayer. The inconsistency between the two data becomes the potential tax
that DJP has to dig. The result from examination shows that the working procedure can be
applied and it will helps DJP a lot to dig tax potential. Writer hopes that it can be applied and
developed in not only personal income tax but in all tax sectors.