WorksheetsFP Income Tax and Estate Plan
Total questions: 15
Worksheet time: 12mins
The highest rate for personal income tax rate (Pph Ps 21) is:
35%
30%
25%
20%
In the calculation of personal income tax (Pph Ps 21) The maximum number of children that are recognized are:
2
3
4
based on actual number of children
In 2023, A person with a gross income of IDR 4 million per month and have no other income would have the highest income tax rate:
30%
15%
5%
0%
Someone who has been married (wife is not working) and have 4 children in school age, then the non-taxable income (PKP) in 2022 are:
54 million + 4.5 million + 4x 4.5 million
54 million + 4.5 million + 3x 4.5 million
54 million + 54 million + 2x 4.5 million
54 million + 4.5 million + 2x 4.5 million
The tax on dividends received by personal tax payer are:
a. 5% final
b. 10% final
c. 15% final
d. 20% final
5% final
10% final
20% final
10% not final (witholding)
Prenuptial agreement for the second marriage can be legalized :
at any time
right after the second marriage
before the second marriage
before the marriage
When you have a prenuptial agreement :
Joint asset will not be created
Pre marriage asset will not be created
Joint Asset will not be created but pre marriage asset exist
No right answer
9. Someone was born outside of legal marriage:
He or she will never received inheritance
He or she will received a portion of inheritance if admiited as a child by parents
He or she will received inheritance eventhough not admitted as a child
All answers are wrong
Dividend If your clients invest in stocks, which kind of income below get the smallest tax rates:
dividend
capital gains from the stock exchange trading
coupon
interest
Occupational expense that can be deducted from a person with monthly salary of Rp 15 million
750,000 a month
6,000,000 a year
9,000,000 a year
500,000 a year
If you receive no inheritance while your brother get some portion, you may file a claim to the court using:
Legitimate Portie
Hereditas Saisan
KUH Perdata
KUH Pidana
The objective of estate planning is:
Minimize the fight among the heirs
Minimize leakage (tax, charges etc) of the inheritance amount
Avoid inheritance in the form of debt
MInimizde debt maximize asset
Under the National Law, inheritance asset go to
all member of the family
level 1, if level 1doesnt exist then go to level 2 and so on.
level 1, level 2, level 3 and level 4
depending on the testament or will
Using national law, a family (husband married wife with prenuptial agreement) with 3 children, when husband die, wife wil receive inheritance of
1/4 portion
1/2 + 1/8 portion
1/2 portion
depending on the testament or will
Using national law, a family (husband married wife without prenuptial agreement) with 3 children, when husband die, wife wil receive inheritance of
1/4 portion
1/2+1/8 portion
1/2 portion
1/3 portion
