Analisis Pendanaan, Pajak PP No 46 Tahun 2013 dan PSAK No 23 Pada Start-up E-Commerce SandalStuff

EXCEL ALVIAN. 8323145353. Funding Analysis, Tax Regulation No. 46 of 2013 and PSAK No. 23 On Start-up E-Commerce SandalStuff. DIII Accounting Study Program. Faculty of Economics, State University of Jakarta. This Scientific Work is backgrounded by the development of E-Commerce in Indonesia and also know application of Regulation No. 46 of 2013 and PSAK Number 23 on Recognition and Measurement of Revenue on E-Commerce. This Scientific Work is written based on interviews and supporting documents. The method used is descriptive research method on case study on Start-up ECommerce Sandal Stuff. From the results of this study, it can be concluded that E-Commerce Sandal Stuff about funding only comes from the owner's capital alone, the application of PP number 46 of 2013 has not been applied in SandalStuff E-Commerce, the discovery of constraints on the limited pemekasaran on SandalStuff E-Commerce. The adoption of income recognition in SandalStuff is still not in accordance with the provisions of PSAK No.23 and for income measurement at SandalStuff is in conformity with the provisions of PSAK No. 23. Keywords: Funding, PP Number 46 of 2013, and PSAK No 2