{{wst>faq

|dasarhukum =
"XXXXXXXX"

|tanya = <WRAP>
https://twitter.com/atmberjalandong/status/1575660181957943296 mas mbak ijin tanya, kalau perbedaan perlakuan PPN saat kita mengimpor barang dengan metode FOB Shipping Point dan FOB Destination Point apa ya? apakah nanti Insurance dan Freight-nya tidak dimasukan ke nilai impor jika memakai FOB Destination Point.

</WRAP>|jawab = <WRAP>
Untuk nilai impor seharusnya sama ya, sesuai dengan definisi pasal 1 angka 20 UU PPN stdtd UU HPP. Di PP 9/2021ada dibahas perbedaan FOB Shipping point dan destination point, tapi ini terkait saat terutang pembuatan fkatur pajak, di penjelasan pasal 19 ayat 1 PP 9/2021

DEDY FERY VERDIAN

</WRAP>|telepon = <WRAP>
====> isi rekomendasi telepon di sini <====

</WRAP>|twitter = <WRAP>
Hai Kak,

====> isi rekomendasi twitter di sini <====

Tks*XXXX

</WRAP>|livechat = <WRAP>
====> isi rekomendasi livechat di sini <====

</WRAP>|email = <WRAP>
  * ====> isi rekomendasi email di sini <====

</WRAP>|id = "$ID$"

|batas = <WRAP>-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------</WRAP>

}}

<WRAP half column><WRAP lo notice><WRAP lo><WRAP lo outdent><WRAP outdent><form>
action struct_lookup
struct_fieldhidden "review.reviewer" "=@NAME@"
struct_fieldhidden "review.user" "=@USER@"
struct_fieldhidden "review.pageid" "=@FORMPAGE_ID@"
struct_fieldhidden "review.datetime" "=@DATE(now,%%Y-%%m-%%d %%H:%%M)@"
submit "Sudah Direview"
thanks "Silakan Refresh (F5)"
</form></WRAP></WRAP></WRAP></WRAP></WRAP>
<WRAP half column><WRAP lo safety><WRAP lo><WRAP lo outdent><WRAP outdent>
<form>
action struct_lookup
struct_fieldhidden "recommend.recommender" "=@NAME@"
struct_fieldhidden "recommend.user" "=@USER@"
struct_fieldhidden "recommend.pageid" "=@FORMPAGE_ID@"
struct_fieldhidden "recommend.datetime" "=@DATE(now,%%Y-%%m-%%d %%H:%%M)@"
submit "Sudah Direcommend"
thanks "Silakan Refresh (F5)"
</form>
</WRAP></WRAP></WRAP></WRAP></WRAP>

~~DISCUSSION~~