theohaga

Pajak import

In bhinneka rasa on 2 February 2010 at 5:35 pm

Komponen biayanya adalah sbb:
1. Nilai barang + ongkos kirim= Freight On Board (FOB)
catatan: Jika FOB < US$ 50, maka impor dibebaskan dari bea/ pajak
2. PPN= 10% dari FOB
3. PPH= 7.5% dari FOB (lebih murah kalau punya Angka Pengenal Importir – API)
4. Pajak lain, kalau ada, mis: pajak barang mewah, tergantung jenis barang (lihat Tarif Bea Masuk Indonesia – BTBMI)

5. Biaya bungkus bea cukai (>Rp. 3000)

Jadi, total pajak= PPN + PPH + Pajak2 lain + Biaya bungkus

Sumber: lintaka.com

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