Analysis of the application of income tax on income derived from online gambling activities in Indonesia
DOI:
https://doi.org/10.54957/educoretax.v6i9.2372Kata Kunci:
Final Income Tax, Illegal income taxationAbstrak
Online gambling in Indonesia has grown rapidly, with the Financial Transaction Reports and Analysis Center (PPATK) recording 12.3 million active players in 2025, up from 8.8 million in 2024, while the number of online gambling transactions continued to rise sharply from 2021 to 2025, even as their aggregate value declined in 2025 following intensified government prevention efforts. This phenomenon raises the question of whether income obtained from online gambling activities can be treated as an object of Income Tax (PPh), even though the activity itself is prohibited by law. This study uses a qualitative approach with a case study method to analyze the application of PPh to income received by online gambling players in Indonesia. Data were collected through documentation and interviews with players and stakeholders, including government officials, academics, and tax practitioners. The findings show that under Article 4 paragraph (1) of the Income Tax Law, income is not classified by the legality of its source, so the Directorate General of Taxes (DJP) has the authority to tax it; this income cannot be equated with lottery prizes because it fulfills the elements of gambling rather than a draw. Two collection mechanisms were identified: a withholding system, relevant if the activity were legalized by appointing platforms as withholding agents, and self-assessment combined with law enforcement, applicable without legalization. Between the two alternative types of PPh, Final Income Tax is found to be more relevant than Personal Income Tax due to its administrative simplicity and potential to improve taxpayer compliance.
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