Vol. 13 No. 79 (2024)
Articles

Tax implications of influencer income in Peru through social media platforms

PDF HTML EPUB
  • Luisa León-Vega,
  • Giampiero Avalo-Rocca,
  • Edison Espinoza-Alcívar,
  • Rafael Sorhegui-Ortega,
  • Arnaldo Vergara-Romero
Luisa León-Vega
Universidad de Córdoba, España.
Bio
Giampiero Avalo-Rocca
SUNAT (Gerencia de Normas Tributarias de la Intendencia Nacional Jurídica Tributaria), Perú.
Bio
Edison Espinoza-Alcívar
Tecnológico Universitario Espíritu Santo, Ecuador.
Bio
Rafael Sorhegui-Ortega
Universidad Bolivariana del Ecuador, Ecuador.
Bio
Arnaldo Vergara-Romero
Universidad de Córdoba, España.
Bio
DOI: https://doi.org/10.34069/AI/2024.79.07.6

Published 2024-07-30

Keywords

  • Influencers, income, digital marketing, followers, advertising.

How to Cite

León-Vega, L., Avalo-Rocca, G., Espinoza-Alcívar, E., Sorhegui-Ortega, R., & Vergara-Romero, A. (2024). Tax implications of influencer income in Peru through social media platforms. Amazonia Investiga, 13(79), 71–81. https://doi.org/10.34069/AI/2024.79.07.6

Copyright (c) 2024 Luisa León-Vega, Giampiero Avalo-Rocca, Edison Espinoza-Alcívar, Rafael Sorhegui-Ortega, Arnaldo Vergara-Romero

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

This article investigates how influencers in Peru who generate income through platforms such as Facebook, Instagram and YouTube are subject to taxation under Peru's Income Tax Law (LIR). The main sources of income include: advertising income and affiliate income. Advertising income is derived from payments that brands or companies make to influencers to promote their products or services. On the other hand, affiliate revenues are commissions that influencers earn by recommending products or services to their followers through affiliate links. This study analyzes in detail how this income is classified and taxed under Peru's LIR. In conclusion, the research highlights the importance of understanding the tax implications of influencers' income in Peru through social platforms. In addition, it highlights how easily these business models allow tax evasion, due to the informality of the transactions and the lack of effective control mechanisms, which poses a significant challenge for tax compliance within the established legal framework.

PDF HTML EPUB

Downloads

Download data is not yet available.

References

  1. Alkan, Z., & Ulas, S. (2023). Trust in social media influencers and purchase intention: An empirical analysis. Online Journal of Communication and Media Technologies, 13(1). https://doi.org/10.30935/ojcmt/12783
  2. Arora, A., Bansal, S., Kandpal, C., Aswani, R., & Dwivedi, Y. (2019). Measuring social media influencer index- insights from facebook, Twitter and Instagram. Journal of Retailing and Consumer Services, 49, 86-101. https://doi.org/https://doi.org/10.1016/j.jretconser.2019.03.012
  3. Audrezet, A., de Kerviler, G., & Guidry Moulard, J. (2020). Authenticity under threat: When social media influencers need to go beyond self-presentation. Journal of Business Research, 117, 557-569. https://doi.org/https://doi.org/10.1016/j.jbusres.2018.07.008
  4. Belanche, D., Casaló, L. V, Flavián, M., & Ibáñez-Sánchez, S. (2021). Understanding influencer marketing: The role of congruence between influencers, products and consumers. Journal of Business Research, 132, 186-195. https://doi.org/https://doi.org/10.1016/j.jbusres.2021.03.067
  5. Cabrera Sánchez, M. A., Sánchez-Chero, M.-J., Cachay Sánchez, L. del C., & Rosas-Prado, C. E. (2021). Cultura tributaria y su relación con la evasión fiscal en Perú. Revista de Ciencias Sociales, 27(ESPECIAL 3). https://doi.org/10.31876/rcs.v27i.36503
  6. Di Gioacchino, D., & Fichera, D. (2022). Tax evasion and social reputation: The role of influencers in a social network. Metroeconomica, 73(4). https://doi.org/10.1111/meca.12391
  7. Dirección General de Tributos. (2016). V0992-16, SG de Impuestos sobre la Renta de las Personas Físicas. https://petete.tributos.hacienda.gob.es/consultas/?num_consulta=V0992-16
  8. Dwidienawati, D., Tjahjana, D., Abdinagoro, S. B., Gandasari, D., & Munawaroh. (2020). Customer review or influencer endorsement: which one influences purchase intention more? Heliyon, 6(11). https://doi.org/10.1016/j.heliyon.2020.e05543
  9. Global Stats. (2023). Social Media Stats South America. StatsCounter. https://gs.statcounter.com/social-media-stats/all/south-america
  10. Gonzalez-Carrion, E.-L., & Aguaded, I. (2020). Procesos de interacción en Instagramers latinoamericanas. El caso de Perú y Colombia durante el 2019. Revista de Comunicación, 19(2). https://doi.org/10.26441/rc19.2-2020-a9
  11. Hamdan, L., & Lee, S. H. (Mark). (2022). Brand balance: the effect of influencer brand encroachment on interactivity. International Journal of Retail & Distribution Management, 50(3), 303-316. https://doi.org/10.1108/IJRDM-07-2020-0283
  12. Jun, S., & Yi, J. (2020). What makes followers loyal? The role of influencer interactivity in building influencer brand equity. Journal of Product and Brand Management, 29(6). https://doi.org/10.1108/JPBM-02-2019-2280
  13. Kassa, E. T. (2021). Factors influencing taxpayers to engage in tax evasion: evidence from Woldia City administration micro, small, and large enterprise taxpayers. Journal of Innovation and Entrepreneurship, 10(1), 8. https://doi.org/10.1186/s13731-020-00142-4
  14. Kounadeas, T., Eriotis, N., Boufounou, P., & Sofia, D. (2022). Analysis of the Factors Affecting Tax Evasion in Greece. International Journal of Economics and Business Administration, X(Issue 1). https://doi.org/10.35808/ijeba/754
  15. Kulikovskaja, V., Hubert, M., Grunert, K. G., & Zhao, H. (2023). Driving marketing outcomes through social media-based customer engagement. Journal of Retailing and Consumer Services, 74. https://doi.org/10.1016/j.jretconser.2023.103445
  16. León, S., & Espinoza, I. (2023). Análisis de los factores que intervienen en el crecimiento de cartera vencida de empresas servicios financieros. INNOVA Research Journal, 8(3.1). https://doi.org/10.33890/innova.v8.n3.1.2023.2342
  17. Lira Camargo, Z. R., Terrones Gálvez, E. I., Ostos Rodríguez, E. L., & Lira Camargo, J. (2023). Tax evasion and its impact on income tax collection in Peru. Revista de Ciencias Sociales, 29(ESPECIAL 7). https://doi.org/10.31876/rcs.v29i.40475
  18. Liu, Y., Yildirim, P., & John Zhang, Z. (2022). Implications of Revenue Models and Technology for Content Moderation Strategies. Marketing Science, 41(4). https://doi.org/10.1287/mksc.2022.1361
  19. Mateus, J.-C., Leon, L., & Núñez-Alberca, A. (2022). Influencers peruanos, ciudadanía mediática y su rol social en el contexto del Covid-19. Comunicación y Sociedad, 1-25. https://doi.org/10.32870/cys.v2022.8218
  20. MEF. (2004). Normas y documentos legales - Ministerio de Economía y Finanzas - Plataforma del Estado Peruano. In Decreto Supremo N.° 179-2004-EF. https://www.gob.pe/institucion/mef/normas-legales/2898142-179-2004-ef
  21. MEF. (2012). Ministerio de Economia y Finanzas. In Decreto Legislativo N.° 1120. https://www.gob.pe/institucion/mef/normas-legales/226832-1120
  22. Mendoza-Moreno, V., & Turriate Guzman, A. (2022). Social media influencers and their impact on consumer behavior: a systematic review of the scientific literature. In 2022 IEEE 5th International Conference on Electronics and Communication Engineering (ICECE) (pp. 94-98). IEEE. https://doi.org/10.1109/ICECE56287.2022.10048604
  23. Ministerio de Economía y Finanzas (2022). Decreto Supremo No. 327-2022-EF. https://cdn.www.gob.pe/uploads/document/file/4008742/DS327_2022EF.pdf.pdf?v=1672409094
  24. Narvaez, D., & Meza, G. (2023). Evaluación de los factores que generan confianza de los influencers y su impacto en el proceso de toma de decisiones (Trabajo de investigación presentado en satisfacción parcial de los requerimientos para obtener el grado de Maestro de Administración) Universidad ESAN. https://repositorio.esan.edu.pe/server/api/core/bitstreams/80c513b7-8c6d-498e-addd-4fad42e34f12/content
  25. Nascimento, L. de C. N., Souza, T. V. de, Oliveira, I. C. D. S., Moraes, J. R. M. M. de, Aguiar, R. C. B. de, & Silva, L. F. da. (2018). Theoretical saturation in qualitative research: an experience report in interview with schoolchildren. Revista Brasileira de Enfermagem, 71(1). https://doi.org/10.1590/0034-7167-2016-0616
  26. Patricio Aparicio, S. S., Velasco Taipe, M. A., Sánchez Camargo, M. R., & Begazo de Bedoya, L. H. (2023). Cultura tributaria y evasión fiscal en micro y pequeñas empresas comerciales. Revista Venezolana De Gerencia, 28(9), 518-530. https://doi.org/10.52080/rvgluz.28.e9.32
  27. RAE. (2014). Diccionario de la lengua española. In Real Academia Española (23.a ed). https://dle.rae.es
  28. Ren, J., Dong, H., Popovic, A., Sabnis, G., & Nickerson, J. (2024). Digital platforms in the news industry: how social media platforms impact traditional media news viewership. European Journal of Information Systems, 33(1). https://doi.org/10.1080/0960085X.2022.2103046
  29. Rivera‐Rogel, D., Rodríguez‐hidalgo, C., Beltrán‐flandoli, A. M., & Córdova‐tapia, R. (2022). Narrative of Young YouTubers From the Andean Community and Their Media Competence. Media and Communication, 10(1). https://doi.org/10.17645/mac.v10i1.477
  30. Shkarupa, E. A., Mytareva, L. A., & Yalmaev, R. A. (2019). Tax Factor of Developing and Intensive Growth of the Shadow Economy. In International Scientific Conference" Far East Con"(ISCFEC 2018) (pp. 1306-1309). Atlantis Press. https://doi.org/10.2991/iscfec-18.2019.296
  31. Spangler, A. A., & Harden, A. J. (2022). Family and Consumer Sciences Researchers’ publishing prospects: Review of three research journals. Family and Consumer Sciences Research Journal, 51(2). https://doi.org/10.1111/fcsr.12459
  32. SUNAT. (2023). ¿Qué es el impuesto a Renta de personas? Superintendencia Nacional de Administración Tributaria. https://renta.sunat.gob.pe/personas/que-es-el-impuesto-renta-de-personas
  33. Vrontis, D., Makrides, A., Christofi, M., & Thrassou, A. (2021). Social media influencer marketing: A systematic review, integrative framework and future research agenda. International Journal of Consumer Studies, 45(4). https://doi.org/10.1111/ijcs.12647