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Taxation 1

Total questions: 32

Worksheet time: 22mins

Name
Class
Date
1.

General provision law is .....

a)

UU No.13 Tahun 2003

b)

UU No.36 Tahun 2008

c)

UU No.7 Tahun 1986

d)

UU No.16 Tahun 2009

2.

Below are government sourse of income, except: .....

a)

retribution

b)

premium

c)

customs

d)

Natural resources

3.

Tax has a function to regulate social and politics aspect. It is a function of

a)

budgetair

b)

distribution

c)

regularend

d)

stabilitizer

4.

Tax is the contribution paid by Tax Payer to the state that:

a)

Receive the facility from the government

b)

Receive direct reward

c)

Do not receive direct reward

d)

Do not receive maximum reward

5.

Sourse of state income for direct facilities provided by state is:

a)

Tax

b)

Retribution

c)

Subsidy

d)

Donation

6.

Direct tax is the tax burden that can not be tranferred to the other parties.

a)

true

b)

false

7.

Active tax resistance, except:

a)

Tax achievement

b)

Tax avoidance

c)

Tax sheltered

d)

Tax agresiveness

8.

Formal tax law is include:

a)

Tax collection

b)

Tax payer

c)

Tax Object

d)

Tariff

9.

Include in Civil law, except:

a)

personenrecht

b)

Administration law

c)

Familierecht

d)

Heritance law

10.

The tax law drafting requirement, considering the possibility of the collection activities that could disturb the firm survival is:

a)

Economical

b)

Horizontal justice

c)

Yuridical

d)

Vertikal justice

11.

Tax collection theory, except:

a)

certainty

b)

Asurance

c)

Carrying power

d)

Purchasing power

12.

Tax law Interpretation are below, except:

a)

Contrario

b)

Sistematical

c)

Grammar

d)

Fairness

13.

Below is not include in the four maxim:

a)

Equality

b)

Certainty

c)

Convenience of payment

d)

Legality

14.

The theory which states that the state is an organization that has the obligation to carry out public interests, namely:

a)

Purchasing power theory

b)

Theory of interest

c)

Assurance Theory

d)

Absolute liability theory

15.

Below are tax law drafting requirements, except:

a)

Justice

b)

Yuridical

c)

Ekonomical

d)

Legal

16.

The imposition of income tax which is based on the average income of the previous years is called:

a)

Active Stelsel

b)

Fictive Stelsel

c)

Riil Stelsel

d)

Mixed Stelsel

17.

Tax collection based on residence:

a)

Source principle

b)

Domicile principle

c)

Nasionality principle

d)

Certainty principle

18.

Taxes that take into account the conditions of the Taxpayer are called:

a)

Direct tax

b)

Indirect tax

c)

Objectif tax

d)

Subjektif tax

19.

Below are central tax, except:

a)

Stamp duty

b)

Value added tax

c)

Income tax

d)

Retribution

20.

Tax tariff 5%, 10%, 15% is

a)

fixed

b)

Progresive - Proportional

c)

Progresive - progresive

d)

Progresive - degresive

21.

Relate to how the way tax is collected, Indonesia adopt:

a)

Source principle

b)

Nationality principle

c)

domicile principle

d)

world wide principle

22.

Below are regional tax, except:

a)

Hotel tax

b)

Parking Tax

c)

Acquisition Duty of Right on Land and Building

d)

tax on land and building agro, forestry, mining

23.

Tax collection system in Indonesia:

a)

Official assesment

b)

self assesment

c)

Direct assesment

d)

domicile assesment

24.

Government policy to increase state tax income through existing tax subject and object:

a)

Extentification

b)

Intentification

c)

Regulerend

d)

Budgetair

25.

Below are Tax Subject, except:

a)

Permanent establishment

b)

Individual

c)

Entity

d)

Inheritance

26.

The subjective requirement of non-resident tax payer without using permanent establishment is arised start from:

a)

Receive the income from Indonesia

b)

Receive the income from central office in Malaysia

c)

operating the business

d)

Register the business

27.

Annual tax return used by individual tax payer who has some business:

a)

1770

b)

1770 S

c)

1770 SS

d)

1771

28.

Annual tax return used by individual tax payer who has the income < 60 million:

a)

1770

b)

1771

c)

1770 S

d)

1770 SS

29.

Below are periodic tax return, except:

a)

Income tax art 25 - tax return

b)

VAT - tax return

c)

1770 tax return

d)

Income tax art 23 - tax return

30.

Below is the example of annual tax return:

a)

VAT annual tax return

b)

VAT for tax collector - tax return

c)

Income tax art 21 - tax return

d)

1770 SS - annual tax return

31.

Document/things needed to fill the tax return for individual tax payer, except:

a)

Electronic Identifiction Number (e-FIN)

b)

Information about asset and liability

c)

Form code 1721 A1 dan A2

d)

Form code 1770 A1

32.

Mr Agung submit the revision of tax return 2019. Base on the revision, it states overpayment. What date is the due date of tax revision?

a)

31 December 2023

b)

31 December 2022

c)

31 December 2020

d)

31 December 2021