Abstract
All Indonesian people who already have income have generally become taxpayers, where they are required to report and pay taxes on income received. Both employers, employees and even athletes must pay and report their taxes. The objectives of this study are: 1) To find and analyze the juridical review of income tax collection for bonus recipients of professional athletes in Indonesia, 2) To find out and analyze the obstacles in collecting income tax for recipient of professional athlete bonuses in Indonesia. The research method used in this study is a normative juridical study that takes a qualitative approach that looks at and analyzes the legal norms in existing legislation and sociological research as supplementary data as primary data. The results of this study are: 1) Juridical review of income tax collection for recipients of professional athlete bonuses in Indonesia, that the tax on bonuses given to professional athletes can be excluded from the collection of Income Tax Article 21 because it is borne by the government. However, when submitting an Annual Notification Letter (SPT), taxpayers must still report the income received from the bonus, 2) Obstacles in collecting income tax for recipients of professional athlete bonuses in Indonesia, namely: regulations for implementing laws that are often inconsistent with the law, lack of guidance on income taxation, incomplete database, weak law enforcement against taxpayers if they violate, lack or lack of public awareness.
Highlights
The objectives of this study are: 1) To find and analyze the juridical review of income tax collection for bonus recipients of professional athletes in Indonesia, 2) To find out and analyze the obstacles in collecting income tax for the recipient of professional athlete bonuses in Indonesia
The research method used in this study is a normative juridical study
that the tax on bonuses given to professional athletes can be excluded from the collection
Summary
Tercapainya masyarakat Indonesia adil, makmur dan sejahtera adalah merupakan cita-cita bangsa. Cara Perpajakan Menjadii Undang-Undang (UU KUP), menyebutkan bahwa yang dimaksud dengan pajak adalah kontribusiiwajib kepada negaraa yang terutang oleh orangg pribadi atau badan yangg bersifat memaksa berdasarkan undang-undang, dengan tidak mendapatkan kontraprestasi secara langsung dann digunakan untuk keperluann negara bagi sebesar-besarnya kemakmuran rakyat. Para atlett tidak perlu membayar pajakk dari bonus yang diperolehnya karenaa pajak tersebut telah dibayarr langsung oleh pemberi bonuss yang dalam hal ini yaitu. 2) Iuran pensiun yang dibayarkan kepada dana pensiunn yang pendiriannya telah disahkann oleh Menteri Keuangan, iuran tunjangan hari tua atau iuran jaminan hari tua kepadan badan penyelenggara tunjangan hari tua atau badan penyelenggara jaminan sosial tenaga kerja yang dibayar oleh pemberi kerja; 3) Zakat yang diterima olehh orang pribadi yang berhakk dari badan atau lembaga amil zakat yangg dibentuk atau disahkan olehh Pemerintah, atau sumbangan keagamaann yang sifatnya wajibb bagi pemeluk agama yang diakui di Indonesiaa yang diterima olehh orang pribadi yang berhakk dari lembaga keagamaann yang dibentuk atau disahkan olehh pemerintah, sepanjang tidak ada hubungan dengan usaha, pekerjaan, kepemilikan, atau penguasaan di antara pihak-pihak yang bersangkutan; 4) Beasiswa sebagaimana dimaksud dalamm Pasal 4 ayat (3) huruf l Undang-undang Pajak Penghasilan. Sehingga bonus yang diberikan pemerintah kepada atlett peraih mendali di ajang Asian Games 2018 dikategorikan sebagaii obyek pajak, namunn karena diberikan olehh pemerintah, maka pemotongann pajak atas bonus tersebut ditanggungg oleh pemerintah, sehingga bonus tersebutt dikecualikan dari pemotongan pajak
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