perhitungan CIF

Perhitungan CIF :

 CIF =  Cost + Insurance + Freight

           $21.500 + $272,15 + $3721,00

           $25.493,15

Biaya pajak ditanggung oleh ekspotir, batas minimum belanja kena pajak yaitu $50. Jika dibawah $50 maka tidak kena pajak bea masuk namun jika melebihi $50 dikenakan pajak bea masuk.

Nilai kena pajak          =          $25.493,15 - $50

                                     =          $25.443,15

Bea Masuk                   =          $25.443,15 x 10%

                                                $2.544,32

PPN                             =          10% x (CIF + Bea Masuk)

                                                10% x ($25.443,15 + $2.544,32)

                                                $2.798,75

PPh                             =          7,5% x (CIF + Bea Masuk)

                                                7,5% x ($25.443,15 + $2.544,32)

                                                $2.099,06