ANALYSIS OF THE STAMP DUTY IMPOSITION RETAIL TRANSACTIONS IN INDONESIA (CASE PT Matahari Putra Prima Tbk)
Retail business continued to grow in line with economic developments, technology, and people's lifestyle. Entering the era of 2000, the retail business is growing which is marked by the development of new outlets called minimarkets, supermarkets, and hypermarkets. There are various kinds of proof of purchase that are used as proof of receipt of money. One example of proof of purchase is a shopping slip. Shopping orders are issued by retail companies in the case of buying and selling transactions with consumers. In the shopping package, there is information about the goods purchased or services used and nominal transactions that occur. The invoice or 'setruk' (in Indonesia) referred to contains a certain amount of money and mentions receipt of money for retail companies. So far, the transaction has not been subject to Stamp Duty. Government Regulation Number 24 of 2000, one of the documents subject to Stamp Duty is a letter containing the amount of money stating the receipt of money. The purpose of this study was to analyze the imposition of Stamp Duty on retail transactions using case studies at PT Matahari Putra Prima Tbk for the fiscal year 2017. The research method used was descriptive qualitative to analyze the phenomenon that was happening in the community. The results of this study indicate that shopping receipts are proof of purchases by consumers and proof of receipt of money by retail companies. Affixing the repayment mark in the shopping package becomes a statement that the price of the item has been paid by the buyer. In the case of shopping receipts brought home by the buyer, then the shopping receipts change the function from a sales memorandum to a receipt of money. Based on the functions of the shopping contract, the principle of the document which is subject to the Stamp Duty, and the object of the Stamp Duty, shopping orders may be subject to Stamp Duty because the shopping order includes other letters stating receipt of money.