Sole Proprietorship a form of business or business that is not a legal entity whose main activity is buying goods and reselling them (trading) with the aim of making profits or profits without changing the condition of the goods being sold. The Trading Business Profit (UD) is obtained by taking into account operating and distribution costs. The advantages of this form of business, among others, are more flexible and simple. The capital issued to run this Trading Business is also not large and there is no minimum paid-up capital limit.