THE REVIEW OF OUTPATIENT PHARMACEUTICAL ACCOUNTING INCOME RECORDING AND VAT COLLECTION: A CASE STUDY OF HEALTH FACILITY ENTITY A

Penulis

  • Fahmi Setiadi Sebelas Maret University, Indonesia

DOI:

https://doi.org/10.29040/ijebar.v9i4.18265

Abstrak

Penelitian ini bertujuan untuk meninjau pencatatan akuntansi pendapatan farmasi rawat jalan dan pemungutan PPN rumah sakit. Temuan menunjukkan bahwa Rumah Sakit A rentan terjadi overstatement dan understatement dalam pencatatan pendapatan farmasi rawat jalan untuk pasien BPJS Kesehatan, karena jumlah yang tercatat tidak sesuai dengan pembayaran aktual BPJS kepada Rumah Sakit. . Perbedaan tersebut dapat mempengaruhi perhitungan PPN keluaran yang dilakukan oleh fiskus. Bagi para pemangku kepentingan, hasil penelitian ini dapat menjadi dasar untuk merumuskan kebijakan yang lebih berkeadilan dalam rangka menjaga keberlanjutan entitas fasilitas kesehatan. Bagi entitas fasilitas kesehatan, temuan tersebut dapat menjadi acuan strategi perencanaan pajak untuk meminimalisir risiko terkait PPN pada produk farmasi rawat jalan.         

 

Unduhan

Diterbitkan

2025-12-23

Cara Mengutip

Setiadi, F. (2025). THE REVIEW OF OUTPATIENT PHARMACEUTICAL ACCOUNTING INCOME RECORDING AND VAT COLLECTION: A CASE STUDY OF HEALTH FACILITY ENTITY A. International Journal of Economics, Business and Accounting Research (IJEBAR), 9(4). https://doi.org/10.29040/ijebar.v9i4.18265

Terbitan

Vol 9 No 4 (2025): IJEBAR, VOL. 09 ISSUE 04, DECEMBER 2025

Bagian

Articles

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Lisensi

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