Streaming has become one of the most sought-after professions among young people. With platforms like YouTube, Twitch, and Facebook Gaming, content creators can share videos, engage with audiences, and even turn their passion into a full-time career. But while streaming may seem like an easy way to earn money, there’s one crucial thing that many may overlook—tax obligations. In Indonesia, streamers must pay income tax just like any other professionals.
As registered taxpayers (WP), streamers are subject to income tax (PPh) on earnings from advertisements, viewer donations, subscriptions, and merchandise sales. The taxation system applies regardless of whether they are independent creators or part of a larger network.
To determine their taxable income, streamers can utilize the Net Income Calculation Norm (NPPN). However, they must submit an application for NPPN to the Directorate General of Taxes within the first three months of the tax year.
According to the Directorate General of Taxes’ official website (Tuesday, March 4, 2025), streamers fall under Business Classification Code (KLU) 90002, which covers artistic activities. The applicable NPPN rate for this classification is 50%. This means that only half of a streamer’s total earnings will be considered taxable income.
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For instance, if a streamer makes IDR 4.8 billion annually (equivalent to IDR 400 million per month), only 50%—or IDR 2.4 billion—will be taxed. After deducting IDR 54 million in Non-Taxable Income (PTKP), the taxable amount becomes IDR 2.446 billion. This sum is then subject to Indonesia’s progressive tax rates:
- 5% on the first IDR 50 million = IDR 2.5 million
- 15% on the next IDR 200 million = IDR 30 million
- 25% on the following IDR 250 million = IDR 62.5 million
- 30% on the remaining IDR 1.946 billion = IDR 583.8 million
In total, a streamer earning IDR 4.8 billion per year would need to pay IDR 678.8 million in taxes.
Beyond paying their dues, streamers must also fulfill their reporting obligations. They are required to submit their annual income tax return (SPT PPh 1770) before the March 31 deadline of the following year.
As the streaming industry continues to grow, awareness of tax responsibilities becomes more important. Streamers who fail to comply with tax regulations in Indonesia risk facing penalties. Therefore, understanding and fulfilling tax obligations is essential for those who want to build a sustainable career in the industry.
