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Using a qualitative method with a descriptive approach, it analyzes how online advertising income generated through AdSense is treated for taxation purposes. The findings indicate that Google AdSense publishers are subject to income tax under PPh Article 23, where the AdSense-related payment constitutes a tax object that can increase state revenue.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":51,"@type":70,"position":76},"https://docshare.wps.com/template/general/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/google-adsense-publisher-taxation-obligation/303108/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/google-adsense-publisher-taxation-obligation/303108.png","ImageObject",442,249,{"name":88,"@type":89},"Emma Wilson","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-20","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":73},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is the focus of this research regarding Google AdSense publishers?","Question",{"text":108,"@type":109},"The research focuses on determining the tax obligations imposed on websites and bloggers who act as professional Google AdSense advertising publishers.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What tax treatment do Google AdSense publishers face according to the study results?",{"text":113,"@type":109},"The study concludes that Google AdSense advertising publishers are subject to income tax under PPh Article 23 sourced from Google AdSense.",{"name":115,"@type":106,"acceptedAnswer":116},"Why can tax collection for online AdSense publishers be difficult?",{"text":117,"@type":109},"The study notes that there are no clear rules governing tax collection for individuals earning income from the internet, especially those running Google AdSense businesses.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},303108,1789799979,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":50,"category_name":51,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":73,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":40,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":125,"read_time":139},3848291630094,"https://eur-avatar.wpscdn.com/davatar_085a072bc5b1113ac321206ff7593b45","Google AdSense Publisher Taxation Obligation  \nMirza Ramadhan 1*, F.C. Susila Adiyanta 1, Nabitatus Sa’adah 1  \n{[Mirza.Ramadhan999@gmail.com](Mirza.Ramadhan999@gmail.com)*1, [susilaadiyanta@live.undip.ac.id](susilaadiyanta@live.undip.ac.id2)[2](susilaadiyanta@live.undip.ac.id2), [nabitatass@gmail.com](nabitatass@gmail.com3})[3](nabitatass@gmail.com3})[}](nabitatass@gmail.com3})[ ](nabitatass@gmail.com3})[Fakultas Hukum](Fakultas Hukum), Universitas Diponegoro, Jl. Prof. H. Soedarto, S.H. , Semarang, Indonesia 502751  \nAbstract. People always strive to fulfill all the needs of materiel. Nowadays, the needs of these materials can be obtained with money and one way of earning money is by doing business. With the development of technology, a business can be done with the help of Internet technology. AdSense is an Internet advertising program that provides an opportunity for website owners or bloggers to earn money by showing AdSense ads on their websites in the hopes of being clicked by website visitors. This research is aimed to know what tax obligations are imposed on websites or bloggers who are professional advertising publishers of Google AdSense. This research uses qualitative methods with a descriptive approach. The results of this study show that Google AdSense advertising publishers are subject to tax income PPh article 23 sourcing from Google AdSense, which is a tax object that can increase state acceptance.  \nKeywords: Tax Duty, Publisher Google AdSense, Blogger.  \n1 Introduction  \nTechnological developments continue to be discovered in order to facilitate human life, especially in the field of communication. Discovery after discovery was born until the discovery of the internet in the 1960s [1] . The internet is a long-distance system of various computer networks connected by modems or telephone lines [2] . The emergence of the internet has had a major impact on society. The internet has entered into various segments of human activity, whether in the political, social, cultural, and economic and business sectors. For example, the internet is used to communicate, search for actual news, find information, buy and sell transactions, even to conduct payment transaction[3] .  \nAlong with the times and increasing human population, the internet, which was originally used for communication needs only, developed into a source of income, both as a source of side income and a primary source of income. There are various ways to get income through the internet, one of which is through online advertising business. One such online advertising business is Google AdSense. Google AdSense is an online advertising program from Google, which is one of the sources of income from the internet today, people who pursue Google AdSense business are called Google AdSense advertisers. [4] An ad publisher is someone who provides space on his website as a place to advertise a product[5] .  \nOne example of Indonesian people who managed to earn income by becoming a Google AdSense ad publisher is Eka Lesmana. The success of Eka Lesmana in earning his income from Google AdSense was published in the Central Java Tribune. The news mentioned that Google AdSense income of Eka Lesmana could reach IDR. 120 million (one hundred twenty million rupiah) per month. Eka Lesmana or known as Eko Purwanto is a duck farmer from Karanganyar who earns millions of rupiah per month from Google AdSense. [6], [7] Based on  \nICSTIAMI 2019, July 17-18, Jakarta, Indonesia Copyright © 2021 EAI  \nDOI 10.4108/eai.17-7-2019.2303016  \nthe news, of course, a Google AdSense ad publisher can potentially be subject to income tax (PPh), but in capturing the potential tax will be difficult to implement because there are no clear rules governing tax collection for someone who earns income from the internet, especially those who pursue business as a Google AdSense ad publisher.  \nIt is unfortunate if the tax potential like this is not maximally utilized by the tax authorities. Seeing the n","cbCaibQS16GTweQ6","https://ap.wps.com/l/cbCaibQS16GTweQ6","pdf",325836,"English","# 1 Introduction\n## 2 Method\n# 3 Results and Discussion\n## 3.1 Characteristics of Google AdSense Ad Publishers\n### 3.1.1 Potential of the Internet as a Source of Income","[{\"question\":\"What is the focus of this research regarding Google AdSense publishers?\",\"answer\":\"The research focuses on determining the tax obligations imposed on websites and bloggers who act as professional Google AdSense advertising publishers.\"},{\"question\":\"What tax treatment do Google AdSense publishers face according to the study results?\",\"answer\":\"The study concludes that Google AdSense advertising publishers are subject to income tax under PPh Article 23 sourced from Google AdSense.\"},{\"question\":\"Why can tax collection for online AdSense publishers be difficult?\",\"answer\":\"The study notes that there are no clear rules governing tax collection for individuals earning income from the internet, especially those running Google AdSense businesses.\"}]","Google AdSense Publisher Taxation Obligation | PDF",6]