TA DIGITAL
Perhitungan pembayaran PPN dan PPnBM dalam rangka impor granit pada kantor pengawasan dan pelayanan bea dan cukai Tanjung Emas Semarang
The purpose of this final project are to find documents relating to Granite PPN and PPnBM, to describe the procedure of payment PPN and PPnBM, and to know the calculation of Granite PPN and PPnBM.
The data in this report were collected by observation, interviews and literatures studies. The writing method used descriptive methods.
The results of the calculation of PPN and PPnBM were the imposition of tariff tax. Tariff was determined from the number of HS. PPN tariff was 10% granite and PPnBM tariff was 40% in HS. Granite said to be luxury goods and luxury sales tax when exposed to or if CIF value of imports (customs value in dollars) more than or equal to IDR 200,000.00 per or IDR 1,000,000 (one million rupiah) or more per. The payment and report were conducted online by bringing all the customs documents.
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