Business entities in Indonesia are divided into business entities in the form of legal entities
and non-legal entities. Business Entities in Indonesia are now starting to switch and develop
by trading through the Electronic System or better known as PMSE. Business entities that
are legal entities, namely Persero, Cooperatives, and BUMN and business entities that are
not legal entities, namely individuals, civil partnerships, firms, and limited partnerships
(CV) have different responsibilities. With the operational change from the conventional
form of business entity to online, it raises the question of whether it will affect the
responsibilities of the business entity being run. This study uses a normative method that
focuses on positive law which focuses on statutory regulations. Based on the data analysis
conducted, it was found that legal entities and non-legal entities in carrying out their
business activities do have differences in terms of accountability. However, when these two
business entities start trading through the Electronic System, the responsibilities of the
business entities will not change. Trading Through Electronic Systems is only a means. So,
the transition from the Conventional to Online Business Entity Form does not differentiate
the responsibilities of the business entity, the only difference being the media to conduct
trade more efficiently and effectively in marketing, management and overall operations