Surat edaran ini memberikan contoh perhitungan PPN untuk beberapa transaksi penyerahan jasa pengangkutan, pergudangan dan freight forwarding (JPT/FF), termasuk menentukan dasar pengenaan pajak dan perhitungan PPN terutang berdasarkan nilai transaksi dan unsur-unsur yang terkandung dalam tagihan.
This document discusses freight forwarding, customs brokerage, and logistics. It defines freight forwarding as a service used in international trade that guarantees delivery of goods by an agreed date in good condition. Freight forwarders perform routine tasks like loading/unloading, storage, arranging transport, and obtaining payment on behalf of exporters and importers. The document also discusses the roles of customs brokers, common carriers, shippers, consignees, and principal carriers in transportation and logistics. It provides examples of shipping documents used and procedures for import/export processes.
Surat edaran ini memberikan contoh perhitungan PPN untuk beberapa transaksi penyerahan jasa pengangkutan, pergudangan dan freight forwarding (JPT/FF), termasuk menentukan dasar pengenaan pajak dan perhitungan PPN terutang berdasarkan nilai transaksi dan unsur-unsur yang terkandung dalam tagihan.
This document discusses freight forwarding, customs brokerage, and logistics. It defines freight forwarding as a service used in international trade that guarantees delivery of goods by an agreed date in good condition. Freight forwarders perform routine tasks like loading/unloading, storage, arranging transport, and obtaining payment on behalf of exporters and importers. The document also discusses the roles of customs brokers, common carriers, shippers, consignees, and principal carriers in transportation and logistics. It provides examples of shipping documents used and procedures for import/export processes.