TRANSAKSI E-COMMERCE DALAM PENERAPAN PP NO. 23 TAHUN 2018 PADA KOPERASI SERBA USAHA DAYA GUNA MANDIRI MALANG

Sukarno Himawan Wibisono (Universitas Tribhuwana Tunggadewi Malang)
Poppy Indrihastuti (Universitas Tribhuwana Tunggadewi Malang)
Chindi Valen Renati

Referensi : Jurnal Ilmu Manajemen dan Akuntansi
Vol 9, No 1 (2021)

This study aims to determined the application of Government Regulation No. 23 of 2018 concerning MSME Income Tax in e-commerce transactions at the Multipurpose Multipurpose Cooperative Mandiri Mandiri Malang. This study used a descriptive method through interviews, observation and documentation. The results showed that e-commerce transactions have been effective, when viewed from the online sales turnover (e-commerce) in one year, it was in accordance with Government Regulation No. 23 of 2018. It means that the income of the cooperative in one period was still below Rp. 4,800,000,000 and subject to a 0.5% rate, therefore the turnover of online sales (e-commerce) is Rp. 170,255,000 in one period.