Jawaban:

Diketahui:

Jawaban:

Diketahui:
Jawaban:

Diketahui:
Jawaban:

Diketahui:
Jumlah: 5 Ton Perhitungan:

FOB: USD 3000/Ton

Tidak tertera dalam 15% FOB (Luar Asia
Freight: B/L dan Australia)
Insurance: USD 1250
BM: 5% PPN: 10% PPh: 2,5%
NDPBM: Rp.
14.445,-

Jumlah: 5.000 ton Perhitungan:

CFR: USD12.000/ton
Insurance: tidak terlampir 0,5%xCFR

BM: Rp. 450,- / Kg PPN: 10% PPh: 2,5%

NDPBM: Rp.
14.445,-
Jumlah: 2x200x40 16.000 Kg Perhitungan:

FOB: USD 0,5 /Kg

Freight: USD 1575/petikemas
sudah ditutup di
Insurance: Indonesia =0
BM: 5% BMAD:3,9%
PPN: 10% PPh: 7,5% NDPBM: Rp. 10.000,-
Jumlah: 1.000 botol @500mL
CIF: USD 100/botol Perhitungan
Cukai:
BM: 150% Rp.139.000/liter

PPN: 10% PPh: 2,5%

NDPBM: Rp.
13.000,-
Bea
Masuk:

FOB: 5x3000/Ton 15,000

Insurance 1,250
Freight 15%x15000 2,250

CIF Freight+Insurance+FOB 18,500

Nilai Pabean 18500xRp. 14.445,- Rp267,232,500

BM 5%xNilai Pabean Rp13,361,625

Nilai
Impor Nilai Pabean + BM Rp280,594,500

PPN 10%xNilai Impor Rp28,059,450 =Rp28.060.000

PPh Ps 22 2.5%xNilai Impor Rp7,014,863 =Rp7.015.000

Total
Pungutan BM+PPN+PPh Ps 22 Rp48,437,000

Bea
Masuk:
CFR 5000x 12.000/ton 60,000,000

Insurance 0,5%xCFR 300,000

CIF CFR+Insurance 60,300,000

Nilai Pabean CIF x NDPBM Rp871,033,500,000

BM Tarif BM x Jumlah x 1000kg Rp2,250,000,000

Nilai
Impor Nilai Pabean + BM Rp873,283,500,000

PPN 10%xNilai Impor Rp87,328,350,000

PPh Ps 22 2.5%xNilai Impor Rp21,832,087,500 =Rp21.832.088.000

Total
Pungutan BM+PPN+PPh Ps 22 Rp984,693,938,000

Bea
Masuk:
FOB USD 0,5 x 16000 8000

Insurance 0
Freight USD 1575 x 2 3150
CIF: FOB+Insurance+Freight 11150

Nilai Pabean CIF x NDPBM Rp111,500,000

BM Tarif BM x Nilai Pabean Rp5,575,000

BMAD Tarif BMAD x Nilai Pabean Rp4,348,500

Nilai Nilai Pabean + BM +

Impor BMAD Rp121,424,000

PPN 10%xNilai Impor Rp12,142,400 =Rp12.143.000

PPh Ps 22 7.5%xNilai Impor Rp9,106,800 =Rp9.107.000

Total BM+BMAD+PPN+PPh
Pungutan Ps 22 Rp31,174,000
Cukai
Jumlah Liter x Tarif
Cukai 1000x139000x500/1000 Rp69,500,000

Bea
Masuk
CIF USD100 x 1000 100,000
Nilai Pabean CIF x NDPBM Rp1,300,000,000

BM Tarif BM x Nilai Pabean Rp1,950,000,000

Nilai Nilai Pabean +

Impor BM+Cukai Rp3,319,500,000

PPN 10%xNilai Impor Rp331,950,000

PPh Ps 22 2.5%xNilai Impor Rp82,987,500 =Rp82.988.000

Total BM+PPN+PPh Ps
Pungutan 22+Cukai Rp2,434,438,000
(USD)
(USD)
(USD)

(USD)

=Rp13.362.000

(USD)

(USD)

(USD)
(USD)

(USD)
(USD)
(USD)

=Rp4.349.000
(USD)