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  • Kalkulasi Pungutan Pabean & Kalkulasi Impor

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    Mutiara Dewi Ramadhani
    19 views2 pages
    The document calculates import duties and taxes for a shipment of 360 microwave machines from Japan. It details the FOB price, freight, insurance, exchange rates, import duties, taxes, and various fees to determine the total paid was Rp. 250,539,439.87. It also breaks down the unit price in rupiah of the microwaves after accounting for all costs and fees associated with the import.

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    KALKULASI PUNGUTAN PABEAN & KALKULASI IMPOR (1)

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    The document calculates import duties and taxes for a shipment of 360 microwave machines from Japan. It details the FOB price, freight, insurance, exchange rates, import duties, taxes, and various fees to determine the total paid was Rp. 250,539,439.87. It also breaks down the unit price in rupiah of the microwaves after accounting for all costs and fees associated with the import.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as docx, pdf, or txt
    19 views2 pages

    Kalkulasi Pungutan Pabean & Kalkulasi Impor

    Uploaded by

    Mutiara Dewi Ramadhani
    The document calculates import duties and taxes for a shipment of 360 microwave machines from Japan. It details the FOB price, freight, insurance, exchange rates, import duties, taxes, and various fees to determine the total paid was Rp. 250,539,439.87. It also breaks down the unit price in rupiah of the microwaves after accounting for all costs and fees associated with the import.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as docx, pdf, or txt
    of 2

    KALKULASI PUNGUTAN PABEAN

    FOB : 360 unit x JPY 24.000 = JPY 8.640.000

    Freight : 2 container x 95.000 = JPY 190.000+

    CFR = JPY 8.830.000

    Premi Asuransi : 0,5% X JPY 8.830.000 = JPY 44.150

    CIF : JPY 8.830.000 + JPY 44.150 = JPY 8.874.150

    CIF X NDPBM : JPY 8.874.150 X Rp. 11.500 = Rp. 1.020.527.250


    100 yen
    Bea masuk : 6% x Rp. 1.020.527.250 = Rp. 61.231.635 +

    Nilai impor = Rp. 1.081.758.885

    PPN = 10% x Rp. 1.081.758.885 = Rp. 108.175.888,5

    PPh ps. 22 = 2,5% x Rp. 1.081.758.885 = Rp. 27.043.972,12

    PPN BM = 5% x Rp. 1.081.758.885 = Rp. 54.087.944,25

    Jadi besarnya pungutan pabean adalah

    Bea masuk = Rp. 61.231.635

    PPN = Rp. 108.175.888,5

    PPh ps.22 impor = Rp. 27.043.972,12

    PPN BM = Rp 54.087.944,25+

    Total pungutan pabean = Rp. 250.539.439,87


    IMPORT CALCULATION

    Commodity : sanyo microwave machine type sw-6801 pf HS : 84.17.11.90


    FOB 360 unit x JPY 24.000 JPY 8.640.000
    Containe
    Freight 2 r x JPY 95.000 JPY 190.000 +
    CFR JPY 8.830.000
    Premi Insurance 0,5% x JPY 8.830.000 JPY 44.150 +
    CIF JPY 8.874.150
    CIF (Nilai Lawan) JPY 8.874.150 x Rp 12.000 /100 yen Rp 1.064.898.000
    Bank Commission 0,5% x Rp 1.064.898.000 Rp 5.324.490
    Containe
    Lift off 2 r x Rp 180.000 Rp 360.000
    Containe
    THC 2 r x Rp 1.600.000,00 Rp 3.200.000 +
    Entreport Price Rp 1.073.782.490
    Nilai Pabean JPY 8.874.150 x Rp 11.500 /100 yen Rp 1.020.527.250
    Bea Masuk 6% x Rp 1.020.527.250 Rp 61.231.635
    Nilai Import Rp 1.081.758.885
    Landed Cost Rp 1.073.782.490 + Rp 61.231.635 Rp 1.135.014.125
    PPn 10% x Rp 1.081.758.885 Rp 108.175.889
    PPnBM 5% x Rp 1.081.758.885 Rp 54.087.944
    PPh Ps. 22 2,5% x Rp 1.081.758.885 Rp 27.043.972
    Containe
    Quay 2 r x Rp 195.000 Rp 390.000
    Warehouse 6 Days x Rp 920.000 Rp 5.520.000
    Containe
    Trucking 2 r x Rp 1.600.000 Rp 3.200.000
    EMKL & Other Rp 15 /100 yen x JPY 8.874.150 Rp 1.331.123
    Bank Interest 3% x Rp 1.064.898.000 3 months Rp 95.840.820 +
    Basic Price ................................................................................................................................ Rp 1.430.603.872
    Rp
    Unit price 1.430.603.872 Rp 3.973.900
    360 unit

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