This time I will discuss the tax indonesia import because there is nothing wrong if we study together about the tax indonesia import, starting from what an import tax is, the provisions of the import tax, and how to calculate the import tax.
Taxes themselves have regulated almost all aspects of business or anything, including the aspect of imported goods from abroad. The provisions on this aspect should be taken into account, especially since you are a person who is directly related to the import activity.
Tax Indonesia Import? Contact Whatsapp +62 877-7180-0222
If you are interested in studying the tax indonesia import , see this discussion to the end to find out a more detailed explanation. Here is the discussion.
Also Read : Top 10 Tax Consulting Firms Indonesia
What is the Tax Indonesian Import?
An import tax or import tax is a tax on goods or services imported from abroad, Indonesia itself is one of many countries that carry out import activities of goods from abroad on a fairly large scale, even in 2021 the import value has touched the figure. US$ 15.11 Billion.
The state itself also contributes to the smooth running of national trade with a number of taxes that need to be paid to facilitate all these activities and affairs. This is also reinforced by the existence of several laws related to the tax ndonesian import.
The law is regulation number 42 which was passed in 2009 and says that import activities will be suspended by import duty taxes, VAT, and PPH. And another regulation, namely number 16 which was passed in 2006 regulates changes to the previous law regarding customs.
Based on this regulation, it means that the tax indonesian import is a tax levied on the import of goods. This import tax has a non-specific tariff type or what is usually called an auditorium tariff type. This is because the import tax rate is calculated by multiplying the tariff by the value of the imported goods.
That way we can conclude that the import tax is calculated by the amount of the import value, while the import duty itself is based on the customs owned. This of course also strengthens the opinion that the basis for the imposition of DPP or tax has a different calculation.
Latest Tax Indonesian Import Provisions
In 2020, government officials through customs have decided on the latest import rules/conditions regarding goods shipped from abroad which are regulated in the Minister of Finance Regulation Number 199/PMK.10/2019 concerning provisions for import taxes, customs, and excise.
This is done to rationalize the tariffs imposed on the previously applicable provisions. The initial provisions are tax collection of 27.5% to 37.5% with a distribution that includes 7.5% import duty, 10% VAT, and 10% PPh for NPWP owners, if they do not have an NPWP, the PPh is 20%.
The initial regulation was intended to rationalize the tariff with the latest provisions, while the latest provision is that there is an adjustment to the tax rate of 17.5% which includes the distribution of import duty rates which are still 7.5%, VAT is still 10%, and the elimination of PPh.
In addition, there is also a single tariff exception which is applied to certain tax objects with tariffs such as textile goods and bags subject to import duty of 15% – 20% with VAT of 10%, and income tax of between 7.5% to 10%.
And for goods such as shoes, an import duty of 25% to 30% will be imposed with the same VAT and PPh.
Tax Indonesia Import? Contact Whatsapp +62 877-7180-0222
The next provision is tariffs from the group of imported goods. There are 6 types of tariffs on imported goods based on their variations, this is based on Article 22 of PPh on imports. Here are the six rates.
- All goods listed in attachment 1 number 34/PMK.10/2017, will be subject to a 10% tariff with or without an import identification number (API).
- The second is that the goods listed in attachment 2 of the PMK will be subject to a tariff of 7.5% either with or without API.
- Furthermore, the goods listed in attachment 3 of the PMK will be subject to a tariff of 0.5%. These goods include wheat flour, wheat, and soybeans.
- Meanwhile, goods that are not listed in the attachment of the PMK will be subject to a tariff of 2.5% either with or without API.
- In addition, if there are some goods that are not listed in the attachment of the PMK and are not accompanied by an API, then the goods will be subject to a tariff of 7.5% of the amount of the import value of the goods.
- The last is goods that are not controlled, then the goods will be subject to a tariff of 7.5% of the selling price of the goods (auction).
The meaning of goods that are not controlled by themselves is that they have no owner or no owner. This is caused by several things, such as being less able or due to a certain thing that causes the item to be abandoned by the owner and becomes a no-man’s property.
Or other things are constrained, such as the ownership of the goods being revoked because the owner of the goods is unable to fulfill the documents or official documents of the imported goods that have been determined. So the goods are auctioned in order to determine the number of tax rates that must be paid.
Also Read : How To Pay Tax In Indonesia for Foreigner? Check in Here
Example of Calculation of Indonesia Import Tax/Import Tax
For export-import entrepreneurs in Indonesia, they have an obligation to pay import taxes according to the regulations contained in Article 22 of the Income Tax Law. Payment of these taxes can be made easier if proof of tax deductions is managed online through e-But.
As previously explained, the import tax rate is obtained from the sum of several sectors such as import duties, VAT, and PPh. Thus, it can be concluded that the import tax rate is taken from the sum of the three sectors.
Then to calculate the sum of the three sectors including import duty, VAT, and PPh, use the following formula.
You are currently importing an item with a known price of Rp.225,000. here is the calculation:
Item Price: IDR 255.000
Calculating Import Duty:
7.5% * item price
7.5% * 255,000 = IDR 19,125 round to IDR 20,000.
Calculating VAT
10% * (item price + import duty)
10% * (255,000 + 20,000) = 10% * 275,000
= 27,500 round to 28,000
Calculating PPh
For the latest provisions currently in effect, PPh has been removed so that it is worth 0.
Next is the price of the goods after being subject to import duties and import taxes
255,000 + 20,000 + 28,000 = 303,000
So the price of imported goods that you have to pay after being taxed and so on is IDR 303,000.
Tax Indonesia Import? Contact Whatsapp +62 877-7180-0222
Closing
That’s the discussion about import taxes in Indonesia and we have learned about what an import tax is, its provisions, and how to calculate it. Enough up here for my discussion of the tax ndonesian import, I hope this discussion can be useful for readers. Contact us immediately and visit our web page at Proconsultofficial.com and get the best financial consulting services for companies.
That is all and thank you.
Also Read : Indonesia Export Tax Rate 2022 for Foreigner, Check In Here!