Gross marketplace sales differ from net settlements because the platform usually deducts commissions, payment fees, advertising costs, refunds, vouchers, logistics charges, penalties, or reserves before transferring cash. If accounting records treat the bank deposit as revenue, both sales and related expenses may be understated. Settlement timing can create additional differences where completed orders from one period are paid in another. The variance is therefore often operational or accounting-related, although it can affect turnover, PPN records, and the annual SPT if left unresolved.
Reconstructing Gross Sales, Deductions, and Cash Receipts
A PT PMA marketplace sales reconciliation should begin with order-level reports showing completed, cancelled, returned, and refunded transactions. These should be matched to settlement statements, platform fee invoices, promotion reports, bank receipts, the sales ledger, and relevant Faktur Pajak data. Gross customer sales should be separated from merchant-funded discounts, marketplace subsidies, commissions, chargebacks, and amounts temporarily withheld by the platform. Differences in transaction IDs, settlement batches, and cut-off dates should be tracked through a marketplace clearing account rather than forced into revenue. The appropriate PPN and expense treatment depends on the commercial arrangement, supporting documents, and the company’s tax status. Corrections should be based on reconstructed transaction evidence, not merely on the difference between dashboard totals and bank deposits.