1. FOB
a. Harga barang : $20
Ongkos kirim + insurance : $55
Karena harga barang dibawah $50, maka tidak dikenakan Pajak.
b. Harga barang : $60 ( misal : Kartu)
Ongkos kirim + insurance : $25
Nilai terkena pajak : $60 – $50 = $10
- Bea Masuk = 5% x $10 = $0.5
- PPN = 10% x (Bea Masuk + Nilai terkena pajak) = 10% x ($0.5 + $10) = $1.05
- PPh = 7.5% x (Bea Masuk + Nilai terkena pajak) = 7.5% x ($0.5 + $10) = $0.7875
Total Pajak = $0.5 + $1.05 + $0.7875 = $2.3375
Misal harga rupiah di rate $9500 , maka total Pajak = Rp.22.206,-
2. CIF
a. Harga barang : $10
Ongkos kirim + insurance : $35
Pajak : Total Nilai Belanja = $10 + $35 = $45.
Karena harga barang dibawah $50, maka tidak dikenakan Pajak.
b. Harga barang : $150 ( misal : Handphone)
Ongkos kirim + insurance : $75
Total Belanja = $150 + $75 = $225
Nilai terkena pajak : $225 – $50 = $175
- Bea Masuk = 0% x $175 = $0
- PPN = 10% x (Bea Masuk + Nilai terkena pajak) = 10% x ($0 + $175) = $17.5
- PPh = 7.5% x (Bea Masuk + Nilai terkena pajak) = 7.5% x ($0 + $175) = $13.125
Total Pajak = $0 + $17.5 + $13.125 = $30.625
Misal harga rupiah di rate $9500 , maka total Pajak = Rp.290.937,-
DAFTAR PUSTAKA