| LEON is an online auction company that runs in the field of e-commerce, LEON becomes the organizer or provider of places for the world community especially Indonesia to conduct a sale and purchase of goods with an auction-based. LEON followed its predecessor’s online sales but using an auction-based, that makes LEON has more distinctive features and advantages. LEON’s market segmentation are Indonesian residents aged 18 and over with a medium to upper purchasing power capability. By setting a profit of 10% per annual LEON earns Rp.422.000.000,- earning after tax in its first year until its 5th year amounting to Rp. 741.334.899 with a payback period or capital return for 10 months or less than 1 year. |