Memang barang2 dari china sekarang lagi diawasi karena mengancam industri dalam negeri, tetapi khusus mesin kabanyakan memang jalur merah, yaitu diperiksa fisik mesinnya.
Contoh :
Suatu barang dengan nilai CIF USD 13.300 dipungut Bea Masuk sebagai berikut :
- Bea Masuk = 5%
- PPN = 10%
- PPh Pasal 22 = 2,5%
- Kurs NDPBM = Rp. 10.000/usd
Ditanya : Berapa besarnya Bea Masuk, PPN, dan PPh yang terutang ?
Jawab :
- Bea Masuk
= X % (CIF x NDPBM)
= 5% x USD 13.300 x Rp. 10.000
= Rp. 6.650.000
- Pajak Pertambahan Nilai
= X % (CIF x NDPBM) + BM
= 10% x (USD 13.300 X 10.000) + Rp. 6.650.000
= 10% x (133.000.000 + 6.650.000)
= 10% x Rp. 139.650.000
= Rp. 13.965.000
- Pajak Penghasilan Ps. 22
= X % (CIF x NDPBM) + BM
= 2,5% x (USD 13.300 X 10.000) + Rp. 6.650.000
= 2,5% x (133.000.000 + 6.650.000)
= 2,5% x Rp. 139.650.000
= Rp. 3.941.250
Jumlah yang terhitung :
- Bea Masuk = Rp. 6.650.000
- PPN = Rp. 13.965.000
- PPh Pasal 22 = Rp. 3.941.250
Total = Rp. 24.556.250
--- On Fri, 9/12/08, ishak_yuwono <ishak_yuwono@yahoo.com> wrote:
From: ishak_yuwono <ishak_yuwono@yahoo.com>
Subject: [forum-pajak] tanya tentang bea masuk
To: forum-pajak@yahoogroups.com
Date: Friday, September 12, 2008, 10:27 AM
salam,
saya kebingungan mencari info ttg bea masuk dari china. Dan kebetulan
menemukan forum ini.
langsung contoh kasus aja ya.
misalnya :
saya (perorangan) ingin membeli mesin di china dgn dimensi(peti)
2x1x5meter. dan saya membelinya dengan harga USD 13.000. penjualnya
mengatakan bahwa saya kena biaya kirim USD 300(biaya kirim ke
surabaya). lalu barang tsb mau saya kirim lagi ke BANJARMASIN. Berapa
biaya yang harus saya keluarkan hingga barang tsb tiba di
banjarmasin/ surabaya?
tolong pencerahannya ya. soalnya beberapa importir di sby bilang kalau
saat ini sedang "lampu merah"? kenapa kok lampu merah?
terima kasih.
[Non-text portions of this message have been removed]
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