Analisis Dampak  Perbedaan Nilai Kontrak Dan Faktur Pajak Terhadap Pengakuan Pendapatan Pada PT Kimia Farma Trading And Distribution Manado

Nadia Esther Keresung; Ivonne H. Putong; Priscilla Christina Sumendap

doi:10.61132/nuansa.v4i3.2842

Authors

Nadia Esther Keresung Politeknik Negeri Manado
Ivonne H. Putong Politeknik Negeri Manado
Priscilla Christina Sumendap Politeknik Negeri Manado

DOI:

https://doi.org/10.61132/nuansa.v4i3.2842

Keywords:

PSAK 72, Contract Value, Tax Invoice, Matching Concept Theory, Legitimacy Theory

Abstract

This study aims to analyze the impact of discrepancies between contract values and tax invoices on revenue recognition at PT Kimia Farma Trading and Distribution Manado, based on the Statement of Financial Accounting Standards (PSAK) 72 regarding Revenue from Contracts with Customers. The study was conducted at PT Kimia Farma Trading and Distribution Manado using a descriptive qualitative research method. The data analyzed consisted of secondary data, including invoices, output tax invoices, and sales recapitulations related to transactions with the Manado Regional General Hospital (RSUD). The results indicate that, in the sample transactions analyzed, no value discrepancies were found between the invoices and the tax invoices. The Tax Base (DPP) and the VAT amount were consistent across both documents; consequently, the risk of recording errors in revenue recognition arising from discrepancies between invoices and tax invoices is relatively low. This study confirms that, in accordance with PSAK 72, revenue is not recognized solely upon the issuance of an invoice or tax invoice; rather, recognition must be based on the fulfillment of performance obligations when control of the goods is transferred to the customer. Inter-departmental coordination and periodic document reconciliation are essential for maintaining the reliability and quality of the company's financial statements.

Downloads

Download data is not yet available.

References

Abdullah, Karimuddin, Misbahul Jannah, Ummul Aiman, Suryadin Hasda, Zahara Fadilla, Masita Taqwin, dkk. (2022). Metodologi Penelitian Kuantitatif. Yayasan Penerbit Muhammad Zaini, 3, 70–83.

Adella, Monica, Novy Silvia Dewi, & Ahalik. (2021). Analisis penerapan pengakuan pendapatan PSAK 72 dan dampak terhadap pajak penghasilan final dan manajemen laba pada perusahaan konstruksi yang terdaftar di Bursa Efek Indonesia tahun 2019. Journal of Management and Business Review, 18, 582–598.

Ahmed Riahi-Belkaoui. (2019). Accounting Theory. Boston: Cengage Learning.

Committee of Sponsoring Organizations of the Treadway Commission (COSO). (2013). Internal Control—Integrated Framework. New York: COSO.

Craig Deegan. (2014). Financial Accounting Theory. Sydney: McGraw-Hill Education.

Deloitte. (2023). Revenue Recognition under IFRS 15. London: Deloitte IFRS Centre of Excellence.

Destrina T. A. Siep, Alpindos Towouela, Sintia N. Korompis, Raykes H. Tuerah, & Dominikus Andreo M. (2024). Analisis penerapan metode penyusutan aset tetap dan pengaruhnya terhadap laba perusahaan pada PT Enseval Putera Megatrading Tbk Cabang Manado. EKOMA: Jurnal Ekonomi, Manajemen, Akuntansi, 4, 1525–1537. https://doi.org/10.56799/ekoma.v4i1.6030

Direktorat Jenderal Pajak. (2025). Peraturan mengenai Faktur Pajak Elektronik. Jakarta: Direktorat Jenderal Pajak.

Donald E. Kieso, Jerry J. Weygandt, & Terry D. Warfield. (2023). Intermediate Accounting. Hoboken, NJ: John Wiley & Sons.

Eldon S. Hendriksen, & Michael F. Van Breda. (2019). Accounting Theory. New York: McGraw-Hill.

Ernst & Young (EY). (2023). Applying IFRS: Revenue from Contracts with Customers. London: EY Global Limited.

Hall, James A. (2022). Accounting Information Systems. Boston: Cengage Learning.

Hery. (2023). Akuntansi Keuangan Menengah. Jakarta: PT Grasindo.

Ikatan Akuntan Indonesia. (2023). Kerangka Konseptual Pelaporan Keuangan. Jakarta: Ikatan Akuntan Indonesia.

Ikatan Akuntan Indonesia. (2024). Standar Akuntansi Keuangan. Jakarta: Ikatan Akuntan Indonesia.

James A. Hall. (2022). Accounting Information Systems. Boston: Cengage Learning.

Jerry J. Weygandt, Paul D. Kimmel, & Donald E. Kieso. (2022). Financial Accounting. Hoboken, NJ: John Wiley & Sons.

John J. Wild, K. R. Subramanyam, & Robert F. Halsey. (2021). Financial Statement Analysis. New York: McGraw-Hill Education.

KPMG. (2024). Insights into IFRS 15. London: KPMG International.

Kusumasari, A. A., & Lusy, L. (2023). Analisis akuntansi dan perpajakan atas proses penjualan pada perusahaan distributor air mineral di Surabaya. Jurnal Akuntansi dan Pajak, 23.

Mardiasmo. (2024). Perpajakan. Yogyakarta: Andi Offset.

Mark C. Suchman. (1995). Managing legitimacy: Strategic and institutional approaches. Academy of Management Review, 20(3), 571–610.

Marshall B. Romney, & Paul J. Steinbart. (2021). Accounting Information Systems. Harlow: Pearson.

Nender, C., S. N. Korompis, A. K. Pantow, A. Towouela, & J. N. Tangon. (2024). Desain laporan keuangan berdasarkan SAK EMKM pada budidaya ikan mujair. JISAMAR, 8, 361–369.

Pahlevi, L. V., R. Sari, & H. Ahmad. (2021). Analisis penerapan PSAK 34 dalam pengakuan pendapatan perusahaan jasa konstruksi pada PT Arteri Cipta Rencana. Invoice, 3, 102–128.

Palullungan, J., J. D. Warongan, & L. D. Latjandu. (2021). Analisis pengakuan pendapatan berdasarkan PSAK No. 72 pada PT Favora Raja Maya. Jurnal EMBA, 9, 1494–1502.

Pantow, A. K., S. N. Korompis, E. A. Limpeleh, E. D. Malonda, & A. Daleno. (2023). Perancangan sistem akuntansi penjualan pada UD Bless. JISAMAR, 7, 872–885.

Penman, Stephen H. (2021). Financial Statement Analysis and Security Valuation. New York: McGraw-Hill Education.

PricewaterhouseCoopers (PwC). (2024). Revenue from Contracts with Customers. London: PwC.

Putong, I. H., G. Ropa, H. U. Koagouw, & J. C. Lasut. (2024). Evaluation of income tax calculation at PT KC in Manado. JASMien, 5, 167–176.

Ratuanik, Preska Kemuel Feliks, Dwi Anggarani, & Khojanah Hasan. (2024). Analisis implementasi pengakuan pendapatan dan biaya berdasarkan Pernyataan Standar Akuntansi Keuangan 72 pada perusahaan konstruksi: Studi kasus pada PT X. Jurnal Ekonomi Kreatif Indonesia, 2, 64–81.

Rianto, Tribrata Putra, Hendrik Manossoh, & Claudia W. M. Korompis. (2024). Evaluasi pengakuan pendapatan berdasarkan PSAK No. 72 pada meter pascabayar di PT PLN (Persero) ULP Manado Selatan. Riset Akuntansi dan Portofolio Investasi, 2, 43–48. https://doi.org/10.58784/rapi.90

Rohmatun, R. (2023). Analisis pengakuan pendapatan berdasarkan PSAK No. 72 pada PT Isra Presisi Indonesia Tbk. Jurnal Maneksi, 12, 346–350.

Rudianto. (2022). Akuntansi Intermediate. Jakarta: Erlangga.

Safarudin, Rizal, Martin Kustati, & Nana Sepriyanti. (2023). Penelitian kualitatif. 3, 9680–9694.

Siti Resmi. (2024). Perpajakan: Teori dan Kasus. Jakarta: Salemba Empat.

Sudarman, H. (2025). Analisis kualitas laporan keuangan perusahaan teknologi setelah penerapan PSAK 72. Journal of Economics and Economic Education, 2, 141–152.

Suwardjono. (2022). Teori Akuntansi: Perekayasaan Pelaporan Keuangan (Edisi ke-3). Yogyakarta: BPFE.

Walter T. Harrison Jr., Charles T. Horngren, C. William Thomas, & Themin Suwardy. (2022). Financial Accounting: IFRS Edition. Harlow: Pearson Education.

Waluyo. (2023). Perpajakan Indonesia. Jakarta: Salemba Empat.

Wangarry, A. R., R. F. Rombot, F. I. Syaefudin, & B. T. Siahaan. (2023). Penyusunan laporan keuangan berbasis Microsoft Excel pada CV Visual Multimedia. JISAMAR, 7, 930–939.

Wijaya, Mutiara, Yois Nelsari Malau, & Wenny Anggeresia Ginting. (2024). The influence of profitability, liquidity, solvency, company size on audit report lag in basic industry and chemical companies listed on BEI for the 2019–2021 period. Journal Accounting International Mount Hope, 2, 213–221.