IMPLEMENTATION TAX DIGITAL OF CONTENT CREATOR ON TIKTOK SOCIAL MEDIA

This study aims to determine the application of digital tax on TikTok platform. research is qualitative involving several informants, such as content creators, agencies, and consultants. uses data analysis techniques. The results this indicate that creators are subject income by being treated freelancers. can use a calculation norm 50% calculate their net income. Their has been deducted TikTok, but does not include taxes. agency also collect so there no implementation taxes Therefore, platform must carry out own tax. While carrying tax, experience difficulties, difficulty in understanding complex regulations.