This research examines the collection of income tax on personal shopper which is reviewed from Law Number 36 the Year 2008 and the legal consequences for personal shopper who do not pay taxes due to the rise of a personal shopper who avoids paying taxes. The purpose of this study was carried out to get a clear understanding and knowledge about income tax collection on a personal shopper. The research method used is normative legal research. The results obtained from research are that the personal shopper is a taxpayer who is obliged to pay taxes on profits from income for the benefits of its services. This research results in terms of legal consequences for the personal shoppers who do not pay taxes, are subject to sanctions both administrative sanctions and criminal sanctions. Administrative sanctions are assessed by taxpayers who pay their taxes after maturity. Criminal sanctions are imposed if the taxpayer commits a serious violation that causes a loss in state income and is carried out by the violator more than once.