Page 17 - PRACTICUM 5 FLIP PDF_EVELYN ANGELIKA

Let's Dig for Information

The next type of tax related to buying and selling

transactions is the MSME tax (Micro, Small and Medium
Enterprises). The amount of the MSME Tax is 1% of the

turnover value.

Turnover is the amount of money from the sale of certain

merchandise during a period of sale (one day/one
month/one year).

Let’s pay attention to the example below :

Mrs. Dini managed to sell 1.200 servings of meatballs every day at a price of IDR

15.000,00/portion. To attract customers, Mrs. Dini provides a discount of 10% for each portion.
Calculate the MSME tax that must be paid by Mrs. Dini in one month!

Solution :

MSME tax rate = 0.5%

Discount 10% = Selling price × 10%

= IDR 15.000,00 × 10
100

= IDR 1.500,00

Selling price per portion = Selling price per portion – discount per portion

= IDR 15.000,00 – IDR 1.500,00

= IDR 13.500,00

Turnover per month = number of servings per day × selling price per portion

= 1.200 × IDR 13.500,00

= IDR 16.200.000,00

Social Arithmetic E-module – For Grade VII