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JURNAL MEDIA HUKUM
Vol. 27, No. 2, December 2020
P-ISSN: 0854-8919, E-ISSN: 2503-1023
Nationally Accredited Journal, Decree of MoHE No. 148/M/KPT/2020.
147
A New Industry and Tax Base on Taxing Esports in
Indonesia
Ming-Hsi Sung1, Wahyudi Umar2
1, 2 Department of Financial and Economic Law, Asia University, Taiwan
E-mail: 1minghsi_sung@asia.edu.tw
2wydumar@gmail.com
ARTICLE INFO
ABSTRACT
Keywords:
esports; live game
streamer; platform; tax
base
How to cite:
Sung, M.-H., & Umar, W.
(2020). A New Industry
and Tax Base on Taxing
Esports in Indonesia.
Jurnal Media Hukum,
27(2), 147–165.
Article History:
Received: 05-12-2020
Reviewed: 07-12-2020
Revised: 31-12-2020
Accepted: 31-12-2020
Unlike traditional sports that relies on traditional television
broadcasting, esports usually adopts live streaming on internet
platforms, such as YouTube, as its medium. Through a delicate
design of profit sharing, live esports streaming and media have
greatly changed the video game industry from sheer family
entertainment machine makers into a new frontier of money making
sport, and therefore the game players into a profession that may make
billion dollars annually. This paper intends to introduce the current
situation of esports in Indonesia, asserting the potential to collect tax
from live game streamers (Content Creators) and YouTube
(Platform), and players from this newly developed sports industry to
broaden the tax base in Indonesia. This research is a normative legal
research. Data collected from books, journals, relevant laws and
regulations. The results show that the government should either
revise the current tax law and legal design that are obvious out-of-
dated and dysfunctional or follow developed countries to have law
specifically designed for taxing esports industry and e-economy.
DOI: 10.18196/jmh.20200148
Copyright © 2020 JURNAL MEDIA HUKUM. All rights reserved.
1. Introduction
Esports (also called as electronic sports, or e-sports), or better known as online game
sports, have recently been booming and becoming a billion-dollar industry in 2019.
1
Esports even have become one of the officially included campaigns in the Olympics
Games,
2
following the Asian Games
3
2018 in Indonesia and the Sea Games
4
2019 in the
Philippine, and it has also become a popular profession option. According to recent
1
CNBC, Here’s why esports can become a billion-dollar industry in 2019, available at
https://www.cnbc.com/2019/01/20/heres-why-esports-can-become-a-billion-dollar-industry-in-
2019.html (last visited February 2, 2020)
2
Baker, L. B., & Carroll, R. Esports get a cool reception at Winter Games, available at
https://www.reuters.com/article/us-olympics-2018-esports-idUSKBN1FR13Y (last visited May 16, 2020)
3
The Asian Games is a continental multi-sport event held every four years among athletes from all over
Asia.
4
The Sea Games or Southeast Asian Games is a biennial multi-sport event involving participants form
current 11 countries of Southeast Asia.
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148
statistics, the National Basketball Association prize pool is USD 13 million, for the Golf
Masters is $11 million, and for the Confederations Cup is USD 20 million.
5
With a
combined prize pool of USD 24.7 million, eSports meets each of the above mentioned.
6
Nevertheless, what makes esports different is that traditional television broadcasting is
not the primary medium distribution of esports.
7
Fans watch esports games via live streaming gaming channels, such as YouTube, and
Twitch, a dedicated web-based platform. In the first quarter of 2018, esports fans spent
17.9 million hours watching their gaming heroes on those platforms.
8
Gaming has
recently become a spectator form of entertainment.
9
Live streaming has changed the
game industry and transformed gaming into a profession that can earn a billion dollars
in a year. For example, Tyler Blevins, a.k.a. Ninja
10
, has regularly earned USD 500.000
to $1 million a month by playing video games.
11
Tobias Justin, better known as “Jess
No Limit”, is an Indonesian popular YouTube streamer for the MOBA (Multiplayer
online battle arena) style game, “Mobile Legends”
12
, which has over 156 million video
views. He is estimated to earn USD 39.200 to $626.700 in a month.
13
Since game
streamers have great influence when it comes to marketing esports to engage the
audience through influencer marketing, celebrities’ endorsement constitutes a crucial
campaign tool. Therefore, the streamers and celebrities have heavily relied on each
other to make a profit from esports.
Currently, Indonesia has 43.7 million players spending USD 880 million on eSports.
14
This fact puts Indonesia the 16th in the world in terms of revenue from the world's
largest game.
15
Many tax implications have emerged as a result of the growth of the
5
World Economic Forum, The explosive growth of eSports, available at
https://www.weforum.org/agenda/2018/07/the-explosive-growth-of-esports/ (last visited February 6,
2020)
6
Nordmark, S & Heath, J. The top 10 highest prize pools in eSports, available at
https://dotesports.com/general/news/biggest-prize-pools-esports-14605 (last visited May 16, 2020)
7
Newzoo, The Global Esports Audience Will Be just Shy of 500 Million This Year, available at
https://newzoo.com/insights/articles/newzoo-esports-sponsorship-alone-will-generate-revenues-of-
more-than-600-million-this-year/ (last visited February 4, 2020)
8
World Economic Forum, The explosive growth of eSports, available at
https://www.weforum.org/agenda/2018/07/the-explosive-growth-of-esports/ (last visited February 6,
2020)
9
Deng, J., Cuardrado, F., Tyson, G., & Uhlig, S., 2015, Behind the Game: Exploring the Twitch Streaming
Platform, 2015 International Workshop on Network and Systems Support for Games (NetGames), p. 1
10
Ninja is best known as a video game streamer and has over 14 million subscribers on Twitch and has
over 17 million subscribers on YouTube.
11
Celebrity Net Worth, how much is Tyler “Ninja” Blevins Net Worth? available at
https://www.celebritynetworth.com/richest-celebrities/rock-stars/tyler-ninja-blevins-net-worth/ (last
visited May 9, 2020)
12
MOBA style games are definitely becoming a trend, however within this sub-genre there has still not
been a decent game for smartphones and certainly not one that could ever come close to rivalling DOTA 2
or League of Legend. That being said, Mobile Legends has come up with a shameless but equally fun
League of Legends clone with multi-player online gaming; and it should be said that it is up par with its
PC counterparts.
13
Social Blade, Jess No Limit’s YouTube Stats Summary, available at
https://socialblade.com/youtube/channel/UCvh1at6xpV1ytYOAzxmqUsA (last visited May 9, 2020)
14
Bountie Gaming, There’s A Huge Untapped Market For The Esports Industry In Asia & You’ll Lose Out If You
Ignore It, available at https://medium.com/swlh/theres-a-huge-untapped-market-for-the-esports-
industry-in-asia-you-ll-lose-out-if-you-ignore-it-cb261cc8cea (last visited May 19, 2020)
15
Azhar, R. eSports are at the Brink of Recognition as Athletes and Olympians, available at
https://nowjakarta.co.id/life/techno/esports-are-at-the-brink-of-recognition-as-athletes-and-olympians
(last visited May 19, 2020)
JURNAL MEDIA HUKUM, 27(2), 147-165
149
digital industry of online video game streaming. Nevertheless, well-designed tax rules
on esports remain unseen in Indonesia. Due to the fact that the income of game
streamers and players is huge in Indonesia, collecting tax from them is an issue not
only of tax equality but also financial urgency in Indonesia, which has faced serious
state budget deficits recently. Therefore, this paper intends to introduce the current
situation of esports in Indonesia, asserting that the potential to collect tax from live
game streamers (Content Creators), platforms, and players from this newly developed
esports industry can broaden the tax base and relieve fiscal problems in Indonesia.
2. Method
The type of this research is normative or doctrinal legal research that uses the law as a
foundation of the norm. The norm system in question is related to principle, norm,
legislation concerning the case quo.
16
The first stage of normative research comprises
research to achieve law's objective by conducting research on legal issues. The second
stage of normative legal research aims at obtaining secondary data.
17
It also concerns
with a critical review of legislation.
18
This research would use the statutory approach,
which means using the legislation to conduct the research.
19
The data were collected
from books, journals, relevant laws, and regulations.
3. Analysis and Results
3.1. Esports in Indonesia
In Indonesia, eSport has existed since the 1990s. The Game League is a pioneer of
eSports in Indonesia.
20
According to Eddy Lim, the founder of Game League, like a
social networking platform such as Facebook or Twitter, the League was formed
because it has a purpose to gather gamers in Indonesia.
21
In 2002, the Game League
became the first gateway for the entry of the World Cyber Games (WCG)
22
in
Indonesia.
23
Since then, because of the existence of esports, the ability of the athletes,
and all the benefits of its ecosystem can be a source of the soft power
24
of the country,
25
16
Mukti, F.ND., & Yulianto. (2010). Dualisme Penelitian Hukum (Dualism of Legal Research), Yogyakarta;
Pensil Komunika, p. 34
17
Rusli, H. (2006). Metode Penelitian Normatif (Normative Research Methods), Jakarta; Gramedia Pustaka
Utama, p. 50
18
Dyah, O. S., & A’an, E. (2015), Penelitian Hukum (Legal Research), Jakarta; Sinar Grafika, p. 10
19
Ibrahin, J. (2005). Teori dan Metodologi Penelitian Hukum Normatif (Theory and Methodology of Nomative
Legal Research), Second Edition, Malang; Bayu Media, p. 302
20
Fachri, A. Seberapa Besar Potensi E-Sports di Indonesia (How Big is the Potential of E-Sports in Indonesia),
available at https://www.kompasiana.com/anandafachri/5e676f0e097f362c062a2f34/seberapa-besar-
potensi-e-sport-di-indonesia (last visited August 18, 2020)
21
Aditia, R. N. Sejarah eSports Indonesia: Dari Warnet Menuju Panggung Dunia (History of Indonesian eSports:
From Internet Cafes to the World Stage), available at https://kumparan.com/kumparansport/sejarah-
esports-indonesia-dari-warnet-menuju-panggung-dunia-1533295225512257378/full (last visited August
18, 2020)
22
World Cyber Game (WCG) is a festival of global esports that began its first event in 2000. Since 2000,
WCG has been recognized as the world’s largest esports competitions.
23
Kurniawan, F. (2019). E-sport dalam Fenomena Olahraga Kekinian (E-sports in the Current Sports
Phenomenon), JORPRES (Jurnal Olahraga Prestasi), p. 64
24
Soft power refers to the ability to shape the preferences of other parties or countries by attractive rather
than coercion
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150
esports has been considered potential by the government. Many competitions with
prizes of billion rupiahs have been held more frequently.
26
To show her support and
for fear of a violation of local culture and law, the government therefore issued
Ministerial Regulation No. 11 of 2016 on the General Classification of Electronic
Interactive Games (a.k.a. Indonesian Game Rating System, IGRS ), to regulate game
distribution in the country and help parents ascertain which games are fitting for their
children.
27
After the 2018 Asian Games, which were held in Jakarta and Palembang, the
government has paid great attention to esports. Before the 2019 SEA Games, the
government intended to issue one more Ministerial Regulation because esports would
also compete there.
28
However, after going through some considerations and
remembering that the government will revise the National Sport System Law, the
government postponed the regulation and planned to make it into law.
29
Recently, the
Ministry of Youth and Sports (Kemenpora) will hold the 2020 Axis Esports Menpora
Cup. According to Zainudin Amali, Miniter of Youth and Sports, the 2020 Menpora
Cup is an implementation of government support for esports progress in Indonesia.
The progress of eSports in Indonesia is also marked by the formation of an
organization called IeSPA (Indonesia eSports Association), a member of the IeSF
(International eSport Federation).
30
The government has strongly supported the
development of esport in Indonesia through holding various video games or esports
tournaments, such as the President’s Cup in February 2020 and GELORA 2020 (Game
Lokal Kreasi Indonesia/local Game Creation Indonesia).
31
According to Giring
Ganesha, President of the Indonesia Esports Premier League (IESPL), Indonesia is
ranked the 12th in the world gaming market, with a total 62.1 million active gamers,
and the market has generated revenue of 1.04 billion rupiahs in 2019. He concludes
that three trends make esports increasingly popular among the public: the shift from
PC to mobile, which makes esports more accessible through more practical and simpler
devices; the shift from single-player to multiplayer, which demonstrates players’
preference to play multiplayer mode games because they can build a spirit of
25
Rachman, B., Junita, et al, Esport Sebagai Sumber Soft Power Indonesia: Sosialisasi Kepada Anak
Muda (Esports as a Source of Indonesian Soft Power: Socialization to Young People), CARADDE: Jurnal
Pengabdian Kepada Masyarakat, Volume 3, Number 1, 2020, p. 44.
26
Amalia, E. I., Daftar Turnamen Esports Berhadiah Terbesar di Indonesia 2019 (List of the Biggest Prize eSports
Tournaments in Indonesia), available at https://hybrid.co.id/post/daftar-turnamen-esports-berhadiah-
terbesar-di-indonesia-2019 (last visited August 18, 2020)
27
See https://www.gameprime.org/2017/11/indonesia-game-rating-system-igrs/ (last visited August
18, 2020)
28
Ayudiana, Shofi, Peraturan Mentri Soal Esport Rampung Sebelum SEA Games 2019 (Ministerial Regulation
Concerning Esports Completed Before the 2019 SEA Games), available at
https://www.antaranews.com/berita/1091884/peraturan-menteri-soal-esport-rampung-sebelum-sea-
games-2019 (last visited August 20, 2020)
29
Rifki, Billy, Kemenpora “Godok” Undang-Undang Esports, Manfaatnya apa? (The Minister of Youth and Sports
“Push” the Esports Law, What are the benefits?), available at
https://esports.id/other/news/2020/02/0de5d1a081a3095d62b416e44e055e7a/kemenpora-godok-
undang-undang-esports-manfaatnya-apa (last visited August 20, 2020)
30
Anonymous, Sejarah Perkembangan IeSPA (History of IeSPA), available at
http://www.iespa.or.id/sejarah-perkembangan/ (last visited May 19, 2020)
31
Iskandar, Merdi, Pemerintah Indonesia Dorong Pengembangan eSports Nasional (Indonesian Government
Encourages the Development of National eSports), available
https://wartakota.tribunnews.com/2020/07/01/pemerintah-indonesia-dorong-pengembangan-esports-
nasional (last visited July 17, 2020)
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151
togetherness; and the shift from playing to watching, which is evidenced by the
phenomenon that the game enthusiasts watch some other players that have strategies
in completing games through various digital platforms.
32
The large and growing number of spectators makes esports an attractive business.
According to the Newzoo report, in 2018, the number of esports viewers has reached
380 million. The number is expected to increase to 557 million in 2021.
33
With the edge
of employing live streaming as the medium for broadcasting, the esports industry has
not been affected by the Covid-19 Pandemic. According to Syaifullah, the Director of
Creative Industries, Film, Television, and Animation of the Ministry of Tourism and
Creative Economy, in contrast to the other tourism and creative economy industries
affected by the Covid-19 Pandemic, the growth of eSports in Indonesia has increased
by 10 to 20 percent amid the Pandemic due to the surge of the use of digital
platforms.
34
The reason for the increase is that the format of an esports tournament
during the Pandemic can be entirely held online, and viewers can also watch the
competition through live streaming platforms without any social contact.
35
IDC
36
and
Esports Charts
37
reports indicate that there are 15 esports tournaments held during the
Pandemic. In 8 tournaments, the total video watching duration has increased
38
because
the esports tournament organizers decided to change the tournament format to an
online arrangement.
39
3.2 Live Game Streamer in Indonesia
Recently a new kind of social media, live streaming service, has emerged. One thereby
can create a stream or watch someone’s broadcasting over the internet. Unlike the
other social media, the content is broadcasted and viewed synchronously on a live
32
Anggraeni, Lufthi, IESPL: Indonesia Peringkat 12 Pasar Gaming Dunia (IESPL: Indonesia Ranked 12th in the
World Gaming Market), available at https://www.medcom.id/teknologi/game/ybDl83Pb-iespl-indonesia-
peringkat-12-pasar-gaming-dunia (last visited August 14, 2020)
33
Amalia, E. I., Kenapa Investor Percaya Esports Bakal Jadi Industri Bernilai US$1 Milliar? (Why do Investors
believe that esports will be a US$1 Billion Industry?), available at https://hybrid.co.id/post/nilai-industri-
esports (last visited August 18, 2020)
34
Malena, Industri Gaming Tumbuh 20 Persen, Ini 3 Alasan eSports Kian Populer (Gaming Industry Grows 20
Percent, These are 3 Reason eSports is Gaining More Popular), available at
http://www.kalderanews.com/2020/07/industri-gaming-tumbuh-20-persen-ini-3-alasan-esports-kian-
populer/ (last visited August 18, 2020)
35
Setyo Wardani, Agustin, Menakar Format Turnamen Esports di Masa Pandemi (Measuring the Format of
Esports Tournaments during the Pandemic), available at
https://www.liputan6.com/tekno/read/4311170/menakar-format-turnamen-esports-di-masa-pandemi
(last visited August 20, 2020)
36
International Data Corporation (IDC) is the premier global provider of market intelligence, advisory
services, and events for the information technology, telecommunications, and consumer technology
markets.
37
Esports Charts, a multi-sense big data-mining and analytical agency for esports, traditional sports, and
entertainment, and one of the largest public sources of streaming analytics in the world.
38
Amalia, E. I., IDC:Viewership Turnamen Esports Naik 2 Kali Lipat Selama Pandami Corona (IDC: Viewership
of Esports Tournaments Doubled During the Corona Pandemic), available at https://hybrid.co.id/post/idc-
viewership-turnamen-esports-naik-2-kali-lipat-selama-pandemi-corona (last visited August 20, 2020)
39
Amalia, E. I., Bagaimana Pengaruh Corona Pada Audiens Esports? (How Does Corona Affect the Esports
Audience?), available at https://hybrid.co.id/post/bagaimana-pengaruh-corona-pada-audiens-esports
(last visited August 20, 2020)
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152
streaming platform.
40
Twitch is one of the most widely used live game streaming
platforms.
41
Amazon saw Twitch’s great potential, and Twitch has become an Amazon
property since August 2014. From 1.5 million broadcasters and 100 million monthly
viewers in 2015, Twitch's traffic continued to rise to 2.2 million broadcasters and 15
million daily viewers in 2018. In early 2020, the average concurrent viewers were up to
1.4 million. The platform is integrated with Amazon Prime and enables streamers to
make money by providing in-stream links that encourage viewers to purchase the
game the streamers play.
42
Live game streaming is not a new thing in Indonesia. Game players have started doing
live streaming on Twitch since 2011, although it was not very popular in Indonesia.
43
The game streaming usually was similar to a conventional TV program with players
commentating while playing a game, and the video content may be pre-recorded and
edited.
44
But the situation has changed after the fact that YouTube Gaming Channel
was established in 2015 and has received a positive response in Indonesia.
45
Currently,
there are more than hundreds of game streamers on YouTube. Among them are some
who stand out and make them the most popular YouTubers, and therefore profit
makers. Nevertheless, the internet's revenues have not been fully comprehended by
the existing tax law in Indonesia. Tax evasion becomes a critical issue for the
government to resolve.
46
In 2019, there are 13 YouTuber game streamers/channels
47
earning money up to
billion-rupiah from YouTube per month.
48
Nevertheless, YouTubers’ income in
40
Zhao, Q., Chen, C.-D., Chen, H.-W., & Wang, J.-L., Determinants of Live Streamers’ Continuance
Broadcasting Intention on Twitch: A Self-Determination Theory Perspective, Telematics and Informatics,
2018, p. 406.
41
Gandolfi, E. To Watch or to Play, It Is in the Game: The Game Culture on Twitch.tv Among Performers,
Play and Audiences, Journal of Gaming & Virtual Worlds, 2016, p. 64
42
Iqbal, Mansoor, Twitch Revenue and Usage Statistics (2020), available at
https://www.businessofapps.com/data/twitch-statistics/ (last visited July 17, 2020)
43
Ellavie Ichlasa A., Populer Secara Global, Twitch Tak Berkutik di Indonesia (Globally Famous, Twitch Does Not
Do Anything in Indonesia), available at https://hybrid.co.id/post/populer-secara-global-twitch-tak-
berkutik-di-indonesia (last visited June 4, 2020)
44
King, D. L., & Delfabbro, P.H., (2019), Introdcution to Gaming and IGD, Internet Gaming Disorder, p. 10
45
Kusuma, A., 4 Nama Besar Platform Streaming Terkait Video Games Beserta Pros Dan Cons (4 Name of the
Platform Related Streaming Video Games And Its Pros And Cons), available at https://gamebrott.com/4-
nama-besar-platform-streaming-terkait-video-games-beserta-pros-dan-cons (last visited June 4, 2020)
46
Van Dijck, J., Governing Digital Societies: Private Platforms, Public Values, Computer Law & Security
Review, November 2019, p. 1
47
Income per month 13 YouTuber gaming in Indonesia reported from iconographic Katadata.co.id, are:
1. MiawAug (subscriber: 6,3M) 270 million to 4.3 billion rupiah
2. Jess No Limit (subscriber: 6M) 137 million to 2.2 billion rupiah
3. DylandPros (subscriber: 5.3M) 106 million to 1.7 billion rupiah
4. Frost Diamond (subscriber: 4.6M) 204 million to 3.3 billion rupiah
5. Kemas pake z (subscriber: 4.4M) 125 million to 2 billion rupiah
6. Erpan1140 (subscriber: 4.2M) 134 million to 2.2 billion rupiah
7. Rendy Rangers (subscriber: 3.2M) 146 million to 2.3 billion rupiah
8. Afif Yulistian (subscriber: 3M) 38 million to 600 million rupiah
9. Wawan MKS (subscriber: 2.8M) 98 million to 1.6 billion rupiah
10. Bang Alex (subscriber: 2.6M) 98 million to 1.6 billion rupiah
11. MILYHYA (subscriber: 2.4M) 67 million to 1.1 billion rupiah
12. Hi Patrick (subscriber: 2.3M) 32 million to 517 million rupiah
13. Kimi Hime (subscriber:2.2M) 33.5 million to 534 million rupiah
48
Budiansyah,A, Ini Penghasilan 13 YouTuber Gaming Indonesia, Ratusan Juta Coy! (This is the income of 13th
YouuTuber Gaming Indonesia, Hundreds Millions Coy!), available at
JURNAL MEDIA HUKUM, 27(2), 147-165
153
Indonesia has not been subject to Indonesian income tax. This fact is evidenced by the
absence of proof of deduction or proof of tax payments attached to the payment
invoice received by the YouTubers when withdrawing money from the bank or West
Union.
49
It indicates that tax evasion can be a serious issue in this field, and therefore
live game streaming can become an object of taxation. The income sometimes is
intentionally transformed into a different form but currencies. For example, Facebook
began to enter this business and has a market value of US$160 billion.
50
The salary for a live game streamer who has become an official Facebook partner is
around 15 million to 100 million rupiahs.
51
Unlike YouTube, Facebook has its currency
for gaming, “stars, " and the user can buy stars with real money for gifts.
52
In a live
stream, viewers can engage with the Streamer by sending presents, donations, and
feedbacks that are often scrolled through the screen in real-time.
53
It is worth noting
that donations and gifts are real money (Figure 1, Figure 2). But gifts (stars) given to
the Streamer possess some advantage compared to a traditional tax haven. The gifts
are saved in the online wallet of the Streamer in the form of stars, and then the
Streamer may convert the stars to real money (Figure 3).
54
Unlike a traditional tax
haven, the online wallet does not operate in any jurisdiction and is not subject to any
taxation.
55
It makes tax evasion easier than a traditional tax haven.
https://nextren.grid.id/read/011800565/ini-penghasilan-13-youtuber-gaming-indonesia-ratusan-juta-coy
(last visited June 5, 2020)
49
Vikansari., Suci, NP., Prasa., I Wayan, Pengawasan Pengenaan Pajak Penghasilan Terhadap
YouTubers Sebagai Pelaku Influencer di Platform Media Sosial YouTube (Supervision of Income Tax
Imposition of YouTubers as Influencer on the Youtube Social Media Platform), Kertha Negara: Journal Ilmu
HukumI, Volume 7, No. 2, February 2019, p. 13
50
CNBC Indonesia, Halo Gamers, Ini Cara Dapat Uang dari Facebook Gaming! (Hallo Gamers, Here’s How to
Make Money from Facebook Gaming!), available at https://www.cnbcindonesia.com/tech/20200511170036-
37-157674/halo-gamers-ini-cara-dapat-uang-dari-facebook-gaming (last visited July 8, 2020)
51
Aditya, David, Dapat Gaji dari Facebook Lewat Live Streaming Game Favoritmu (Get Salaries from Facebook
through Live Streaming of Your Favorite Games), available at
http://www.purwakartapost.co.id/16/07/2019/hiburan/dapat-gaji-dari-facebook-lewat-live-streaming-
game-favoritmu/19333/ (last visited June 7, 2020)
52
Clinten, Bill, Begini Cara Gamer Dapat Uang dari Facebook Gaming (Here’s How Gamers Can Earn Money form
Facebook Gaming), available at https://tekno.kompas.com/read/2020/05/08/19150007/begini-cara-
gamer-dapat-uang-dari-facebook-gaming?page=all (last visited June 28, 2020)
53
Zhou, J., Zhou, J., Ding, Y., & Wang, H., The Magic of Danmaku: A Sosial Interaction Perspective of Gift
Sending on Live Streaming Platforms, Electronic Commerce Research and Applications, 2019, p. 2
54
Rizkia, C., Tiga Cara Gamer Menghasilkan Uang Dari Faceboook Gaming (Three Ways Gamers Make Money
from Facebook Gaming), available at https://technologue.id/tiga-cara-menghasilkan-uang-dari-facebook-
gaming/amp/ (last visited July 8, 2020)
55
Zucman, G., 2015, The Hidden Wealth of Nations: The Scourge of Tax Havens, University of Chicago Press,
Chicago, p. 2.
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Figure 1. Live Streamer got donation about $1.000 on YouTube
Figure 2. Live Streamer got donation about $100.000 on Twitch
JURNAL MEDIA HUKUM, 27(2), 147-165
155
Figure 3. Facebook Gaming’ Currency
3.3. To Tax or Not to Tax, That Is A Question in Indonesia
Indonesia is a rule of law state.
56
All actions taken by the government must be based on
existing legislation.
57
Without any clear regulation that may cover the issue of live
game streaming taxation, the government of Indonesia cannot do anything legally.
However, if there is a law regulating the tax issues regarding esports, Indonesia may
gain around 12.4 billion rupiahs from one live game streamer a year.
58
Taxing esports
can help the government fulfill yearly tax revenue targets easily and relieve
Indonesia’s fiscal shortfall burden. Nevertheless, current legislation in Indonesia is not
enough to address the esports taxation issue.
3.4. The Challenges of Live Game Streamer and Platform/YouTube Taxation to
Indonesian Tax Law
Indonesia does not have any specific regulation on the taxation of live game streamers
(content creators) and YouTube (platforms). Currently the Law No. 36 of 2008 on
Income Tax governs income tax matters. Article 4 (1) stipulates that “taxable object is
income, which is defined as any increase in economics capacity received by or accrued
by a Taxpayer from Indonesia as well as from offshore, which may be utilized for
consumption or increasing the taxpayer’s wealth, in whatever name and form,…”.
59
But the government has faced tasks regarding how to calculate income and to collect
tax from the income. Meanwhile, although Article 3 provides that non-resident
taxpayers can be qualified as tax subjects, it also requires the non-resident taxpayers
56
Per 1945 Constitution of Republic of Indonesia Article 1 (3) The State of Indonesia is a state based on the
rule of law
57
Satriya,B., 2016, Membangun Negara Hukum di Era Pemerintahan Presiden Joko Widodo (Building the
State of Law in the Era of President Joko Widodo), Jurnal Panorama Hukum, Volume 1, No. 2, p. 45
58
Calculation of MiawAug’s income tax based on calculation system mentioned in Law No. 36 of 2008 on
Income Tax
59
Article 4 Law No. 36 of 2008 on Income Tax, see https://www.expat.or.id/info/2008-IncomeTaxSDSN-
Amendment.pdf
P-ISSN: 0854-8919, E-ISSN: 2503-1023
156
either “conducting business or carrying out activities through a permanent
establishment,” or “may receive or accrue income from Indonesia other than from
conducting business or carrying out activities through a permanent establishment in
Indonesia.” Is YouTube or other platforms considered a permanent establishment in
Indonesia? The current law have great definitional, interpretational, and technical
difficulties when the government applies the law to the esports industry. Therefore, the
current tax law faces insurmountable difficulties under current legal design.
3.4.1. Taxing Live Game Streamer
It is unarguable that live game streamers’ money received from platforms, even though
sometimes it has been transformed into other formats such as “stars,” is income in
terms of the Tax Law. Nevertheless, the problem for the government to tax the esports
streamers lies in the way to collect it. Indonesia adopts a self-assessment system for tax
collection in which the amount of tax owed by the taxpayers is self-determined.
60
The
government is only tasked to provide information and supervision. Thus, the success
or failure of the implementation of tax collection is heavily dependent on taxpayers'
honesty. This honesty issue may become the obstacle to impose a tax on the case a
quo.
61
Moreover, calculating income is also technically problematic in Indonesian tax law.
According to Article 1 of the Regulation of Directorate General of Taxation No. PER-
17/PJ/2015 regarding the norm of Net Income Calculation, the task of income
calculation basically relies on taxpayer’s book/record-keeping.
62
. Streamers’ income
calculation is a complex process that is decided by various factors, such as cost per
miles (CPM), gifts, and donations, through specific rules provided by each platform.
Because computerized inspection systems surely can manage fiscal risk better than
manual book-keeping,
63
the Directorate General of Tax has tried to resolve the
calculation problem by adopting an innovative system called SONETA (Social
Network Analytics System)
64
to monitor streaming activities. But the monitoring
60
Law No. 16 of 2000 Article 12 (1) Every Taxpayer shall be obliged to pay tax payable pursuant to the
provisions of the tax laws without waiting for the issuance of notice of tax assessment. (2) The amount of
tax payable as stated in a Tax Return filed by a Taxpayer is the amount of tax payable pursuant to the
provisions of tax laws. See also Imron Rizki A., July 2018, Self Aseesment Sistem Sebagai Dasar Pemungutan
Pajak di Indonesia (Self-Assessment as a Basis for Tax Collection in Indonesia), Kendari: Jurnal Al-‘Adl, Volume
11, Issue 2, p. 84-85; Nuramalia Hasanah, Susi Indriani, 2013, Efektifitas Pelaksanaan Self-Assessment System
dan Modernisasi Administrasi Pajak Terhadap Kualitas Pelayanan Pajak (Studi Kasus Pada KPP Kebon Jeruk 1)
(Effectiveness of Self-Assessment system Implementation and Modernization of Tax Administration on Tax Service
Quality (Case Study on Kebun Jeruk 1), Semarang: Jurnal Ilmiah Wahana Akutansi, Volume 8, No. 1, p. 17-18
61
Farouq, M. March (2018), Hukum Pajak di Indonesia, Suatu Pengantar Ilmu Hukum Terapan di Bidang
Perpajakan (Tax Law in Indonesia, An Introduction to Applied Legal Studies in the Field of Taxation), Jakarta:
Prenada Media Group, p. 163
62
Directorate General Tax Regulation No.PER-17/JP/2015 on the norm of Net Income Calculation, article
1 (1) Individual taxpayer who carry out business activities in gross income of 4.8 billion rupiah or more a
year are required to keep books (Pembukuan). (2) Individual taxpayers who carry out business or
independent activities in gross income is within one year of less than 4.8 billion must hold records
(Pencatatan), unless the relevant taxpayer chooses keep bookkeeping (Pembukuan).
63
Faúndez-Ugalde, A., Mellado-Silva, R., & Aldunate-Lizana, E., Use of artificial intelligence by tax
administrations: An analysis regarding taxpayers’ rights in Latin American countries. Computer Law &
Security Review, 2020, p. 1.
64
SONETA is a system used to monitor every movement of influencers’ activities such as Youtubers and
celebrities who promote products, exhibits assets on social media or have income on certain social media
platforms. See Indopajak.id, SONETA si Pemantau Pajak (SONETA the Tax Monitor), available at
https://indopajak.id/pemantau-pajak-selebgram-dan-youtubers/ (last visited June 7, 2020)
JURNAL MEDIA HUKUM, 27(2), 147-165
157
process with SONETA has failed, tax officers remain monitor streamers’ activities in
person.
65
Besides the obvious short-staff difficulty in monitoring, it is also possible that
there will be live game streamers not identified and thus un-monitored. The risk of tax
loss remains potential.
According to Darussalam, a prestigious Tax Consultant of DDTC Consulting, many
digital platforms are required to work with tax authorities to open transaction data in
many countries. Thus, income streams or transactions of esports can be mapped.
66
Tax
avoidance and evasion are the main issues posed by adopting the tax return method to
calculate income. Skepticism to tax data is normal, and thus inspection and monitoring
are necessary. In other words, tax reports only include information about income
reported to the tax authorities, but not real economic income.
67
Besides deliberate tax evasion/avoidance, ignorance also contributes to the tax loss in
esports tax collection.
68
Sometimes live streamers fail to fulfill their tax-paying
obligation simply because of a lack of knowledge about the tax collection mechanism.
69
Therefore, the government has problems in finding a right formulation to tax
streamers, and streamers have difficulties in seeking to pay tax.
3.4.2. Taxing Platform Providers/YouTube
As abovementioned, esports platform providers could be interpreted as tax subjects, so
long as they meet the requirements for a non-resident taxpayer and permanent
establishment stipulated in Article 2 of Law No. 36 of 2008 in Indonesia. Nevertheless,
this out-of-date legal design simply makes taxing the platform providers difficult, if
not impossible in the digital era. Indonesia can only use the tax law to collect tax from
companies that are physically presented or have a permanent establishment (Bentuk
Usaha Tetap/BUT) in her territory, whereas, in the current era with high technological
development, more and more companies only appear online digitally.
70
The government has tried to find a way to tax foreign companies that do not have a
permanent establishment in Indonesia. A new bill (RUU), which will replace Law No.
28 of 2007 on General Provisions of Tax, has been proposed to contain foreign entities
65
Vikansari., Suci, NP., Prasa., I Wayan, Pengawasan Pengenaan Pajak Penghasilan Terhadap
YouTubers Sebagai Pelaku Influencer di Platform Media Sosial YouTube (Supervision of Income Tax
Imposition of YouTubers as Influencer on the Youtube Social Media Platform), Kertha Negara: Journal Ilmu
Hukum, Volume 7, No. 2, February 2019, p. 13
66
Muhammad, F., Bagaimana Cara Agar Youtuber Indonesia Mau Bayar Pajak? (How do you get Indonesian
YouTubers to Pay Taxes?), available at https://www.cnbcindonesia.com/news/20190113154724-4-
50418/bagaimana-cara-agar-youtuber-indonesia-mau-bayar-pajak (last visited August 5, 2020)
67
Alstadseaster, A., Johannesen, N., & Zucman, G., Who Own the Wealth in Tax Havens? Macro Evidence
and Implications for Global Inequality, Journal of Public Economics, January 2018, p. 90.
68
Situmorang, A.P., Ini Alasan YouTuber dan Selebgram Mangkir Bayar Pajak (This is the Reason Why
YouTuber and Celebirty are Absent from Paying Taxes), available at https://www.merdeka.com/uang/ini-
alasan-youtuber-dan-selebgram-mangkir-bayar-pajak.html (last visited August 5, 2020)
69
BPPM Mahkamah, Endorsers: Wajib pajak atau sekedar Subjek Pajak? (Endorsers: Taxpayers or jus Tax
Subjects?), available at https://mahkamahnews.org/2019/09/03/endorsers-wajib-pajak-atau-sekadar-
subjek-pajak/ (last visited August 5, 2020)
70
Julita S., Lidya, Saat Dirjen Kemenkeu Cerita Kenapa Susah Memajaki Google Cs (When Director General of
Ministry of Finance Tells Why It’s Difficult to Tax Google Cs), available at
https://www.cnbcindonesia.com/tech/20190717154401-37-85636/saat-dirjen-kemenkeu-cerita-kenapa-
susah-memajaki-google-cs (last visited August 5, 2020)
P-ISSN: 0854-8919, E-ISSN: 2503-1023
158
doing business but without permanent establishment in Indonesia.
71
Hence, the
definition of a non-resident tax subject will not be based on the form of its permanent
establishment, but on its business in Indonesia.
No.
Country
Corporate
Income
Capitals Gain
Branch
Tax Rate (%)
Tax Rate (%)
Tax Rate (%)
1.
Argentina
35
35
35
2.
Australia
20
30
30
3.
Brazil
15
15
15
4.
Canada
15
7.5
15
5.
China
25
25
25
6.
France
33 1/3
0/15/33 1/3
33 1/3
7.
Germany
15
15
15
8.
Indonesia
25
-
-
9.
India
30
20
40
10.
Italy
27.5
1.37/27.5
27.5
11.
Japan
25.5
25.5
25.5
12.
Republic of Korea
22
22
22
13.
Mexico
30
30
30
14.
Russia
5/20
5/20
5/20
15.
Saudi Arabia
30 to 85
20
-
16.
South Africa
28
18.65
28
17.
Turkey
20
20
20
18.
United Kingdom
24
24
24
19.
United States
35
35
35
20.
European Union
24
24
24
Table 1. Tax rate from other countries
Besides, in light of the rapid development of technology, the government also notices
that tax object reformulation can be one of the ways to deal with the current taxation
predicament.
72
Internet-based or over-the-top (OTT) digital companies, such as Google,
YouTube, and Facebook, are among the government’s list of the trial to collect the tax.
73
Google Indonesia (GI) has already paid 10% value-added tax for its OTT service in
Indonesia. This success hopefully, can set up a model for collecting tax from multi-
national online service providers.
74
This trial is also in line with the current mandate to
71
Rizkia, C., Bisakah Skema Pungut Pajak Netfilx Mencontek Singapura? (Can Indonesia Imitate Singapore on the
Netflix Tax Collection Scheme?), available at https://technologue.id/bisakah-skema-pungut-pajak-netflix-
mencontek-singapura/amp/ (last visited August 25, 2020)
72
Nurhayat, W., Ekonomi Digital Jadi Tantangan Terberat Dirjen Pajak (Digital Economy Becomes the Most
Challenging Director General of Taxes), available at https://kumparan.com/kumparanbisnis/ekonomi-
digital-jadi-tantangan-terberat-ditjen-pajak-27431110790545513/full (last visited August 5, 2020)
73
Isna, R. S. R., Sri Mulyani Beberkan Tantangan Dirjen Pajak di Era Digital (Sri Mulyani Outlines the
Challenges of the Director General of Taxes in the Digital Era), available at
https://www.inews.id/finance/makro/sri-mulyani-beberkan-tantangan-ditjen-pajak-di-era-digital (last
visited August 5, 2020)
74
Yadika, Bawono, Facebook, YouTube dan Twitter Diminta Tiru Google soal Bayar Pajak (Facebook, YouTube
and Twitter asked to imitate Google about Paying Taxes), available at
JURNAL MEDIA HUKUM, 27(2), 147-165
159
tax the digital economy adopted by the OECD and many developed countries (Table
1).
75
4. Conclusion
As a new multi-billion business, Esports can be a new tax base to increase the fiscal
budget and resolve the state budget deficit. Moreover, in light of taxation and policing
tax avoidance/evasion, the government must collect tax from this new industry.
Meanwhile, with the development of technology, Indonesia should either revise the
current tax law or follow developed countries to have a law specifically designed to tax
esports and e-economy.
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