WorksheetsTaxation 1
Total questions: 32
Worksheet time: 22mins
General provision law is .....
UU No.13 Tahun 2003
UU No.36 Tahun 2008
UU No.7 Tahun 1986
UU No.16 Tahun 2009
Below are government sourse of income, except: .....
retribution
premium
customs
Natural resources
Tax has a function to regulate social and politics aspect. It is a function of
budgetair
distribution
regularend
stabilitizer
Tax is the contribution paid by Tax Payer to the state that:
Receive the facility from the government
Receive direct reward
Do not receive direct reward
Do not receive maximum reward
Sourse of state income for direct facilities provided by state is:
Tax
Retribution
Subsidy
Donation
Direct tax is the tax burden that can not be tranferred to the other parties.
true
false
Active tax resistance, except:
Tax achievement
Tax avoidance
Tax sheltered
Tax agresiveness
Formal tax law is include:
Tax collection
Tax payer
Tax Object
Tariff
Include in Civil law, except:
personenrecht
Administration law
Familierecht
Heritance law
The tax law drafting requirement, considering the possibility of the collection activities that could disturb the firm survival is:
Economical
Horizontal justice
Yuridical
Vertikal justice
Tax collection theory, except:
certainty
Asurance
Carrying power
Purchasing power
Tax law Interpretation are below, except:
Contrario
Sistematical
Grammar
Fairness
Below is not include in the four maxim:
Equality
Certainty
Convenience of payment
Legality
The theory which states that the state is an organization that has the obligation to carry out public interests, namely:
Purchasing power theory
Theory of interest
Assurance Theory
Absolute liability theory
Below are tax law drafting requirements, except:
Justice
Yuridical
Ekonomical
Legal
The imposition of income tax which is based on the average income of the previous years is called:
Active Stelsel
Fictive Stelsel
Riil Stelsel
Mixed Stelsel
Tax collection based on residence:
Source principle
Domicile principle
Nasionality principle
Certainty principle
Taxes that take into account the conditions of the Taxpayer are called:
Direct tax
Indirect tax
Objectif tax
Subjektif tax
Below are central tax, except:
Stamp duty
Value added tax
Income tax
Retribution
Tax tariff 5%, 10%, 15% is
fixed
Progresive - Proportional
Progresive - progresive
Progresive - degresive
Relate to how the way tax is collected, Indonesia adopt:
Source principle
Nationality principle
domicile principle
world wide principle
Below are regional tax, except:
Hotel tax
Parking Tax
Acquisition Duty of Right on Land and Building
tax on land and building agro, forestry, mining
Tax collection system in Indonesia:
Official assesment
self assesment
Direct assesment
domicile assesment
Government policy to increase state tax income through existing tax subject and object:
Extentification
Intentification
Regulerend
Budgetair
Below are Tax Subject, except:
Permanent establishment
Individual
Entity
Inheritance
The subjective requirement of non-resident tax payer without using permanent establishment is arised start from:
Receive the income from Indonesia
Receive the income from central office in Malaysia
operating the business
Register the business
Annual tax return used by individual tax payer who has some business:
1770
1770 S
1770 SS
1771
Annual tax return used by individual tax payer who has the income < 60 million:
1770
1771
1770 S
1770 SS
Below are periodic tax return, except:
Income tax art 25 - tax return
VAT - tax return
1770 tax return
Income tax art 23 - tax return
Below is the example of annual tax return:
VAT annual tax return
VAT for tax collector - tax return
Income tax art 21 - tax return
1770 SS - annual tax return
Document/things needed to fill the tax return for individual tax payer, except:
Electronic Identifiction Number (e-FIN)
Information about asset and liability
Form code 1721 A1 dan A2
Form code 1770 A1
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?
31 December 2023
31 December 2022
31 December 2020
31 December 2021
