INCOME TAX ON UBER DRIVERS IN INDONESIA

Abstract

The tax collection system that applies in Indonesia, the self assessment system, which is a
"taxpayer" collection system, must calculate, pay and report the amount of tax owed.
Collection of income tax on Uber drivers in Indonesia is potential state revenue in the
taxation field that can finance the country's survival. This research method uses the normative
juridical method. The type of legal writing used in this paper is Reform Oriented Research.
The approach used in writing this law is the statute approach and the conceptual approach.
The results of the study concluded that Uber drivers in Indonesia can be categorized as
income tax subjects and income as Uber drivers in Indonesia can be categorized as tax objects
according to Law 36 of 2008 concerning Income Taxes. Specific income tax collection
arrangements are required for online transportation drivers.