The opportunity to become a champion was never predicted by the Diploma 3 Accounting student team at STIE Perbanas Surabaya. The student team consisting of Bella Cahya Firdayanti, Yefian Rahma Adinita, and Azra Anindya Riza Amal won 1st place in the 2021 Accounting Paper Competiton (APC). This national scale online event was their first experience at the beginning of their study with STIE Perbanas Surabaya.

A student from one of the winning teams, Bella Cahya Firdayanti, admitted that at first she did not think she could be a winner. "You see, the participants are national, so my team and I think that getting a participant certificate is enough. But Alhamdulillah, we passed the paper stage, where we were more serious and really developed our idea, "said Bella.

This student of class 2020 said that after passing the paper they were excited and pessimistic again when they were at the presentation stage. In that session, the competing groups appeared critical in expressing their opinions up to objections. "Alhamdulillah, it turns out that we can get through everything as well as possible," she explained.

By carrying out a paper entitled Taxation Accessibility on E-Commerce Profits, it was able to attract the attention of the jury. The reason is, this topic is still hot in the spotlight and has become a concern during the Covid-19 epidemic that hit Indonesia. He is interested in this because there are many marketplaces whose profits exceed offline stores. "But they are not taxed. So, this application can balance profits between online and offline businesses, "he explained.

He continued, the data collected also came from the Central Statistics Agency (BPS) regarding the decline in the Indonesian economy in the second quarter of 2020 due to Covid. "We use data from the covid task force, there is data from Blibli as well as on successful marketplaces, there are some data about the inequality between the profits of e-commerce and offline stores and the tax bases. So, we offer a solution in the form of an application, "he concluded. (eko / hms)