摘要：Research aims: This study investigates how taxation should be applied to the income of Instagram celebrities (‘celebgrams’) obtained from endorsement activities on social media. In detail,this study aims to find out how income from endorsement could be categorized as taxable income,as well as investigating how a possible collection strategy could be executed. In addition,this study explores the perceptions of celebgrams regarding the taxation of their endorsement income. Design/Methodology/Approach: Semi-structured interviews were employed to obtain the data from an informant samples made up of a tax official,a tax consultant,a tax academic,an information technology expert,and several celebgrams. Research findings: The results of this study reveal that celebgram income from endorsement can be taxable in the categories of both income tax and valueadded tax. In addition,endorsement tax needs a special unit dedicated to its collection supported by capable employees and adequate information technology. Moreover,the majority of the celebgrams agree that if their income from endorsement is to be taxed,this should be based on fair and clear treatment. Theoretical contribution/ Originality: This research is a pioneering study related to the topic of tax on social-media endorsement income. Practitioner/Policy implication: This study result can be used as inputs for regulators to optimize tax revenue from Indonesia’s large e-commerce sector,and especially from endorsement activities. Research limitation/Implication: This research was conducted in Yogyakarta using a qualitative approach. Therefore,generalizations from the results of this research cannot be made.
