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Quiz Perpajakan I

Total questions: 10

Worksheet time: 5mins

Name
Class
Date
1.

Which of the following is not an element of the definition of tax?

a)

Voluntary contributions

b)

Collection must be based on the law

c)

Taxpayers do not receive direct compensation from the government

d)

Used for national development purposes

2.

According to Prof Rochmat Sumitro, what is the definition of Tax Law?

a)

A collection of regulations that govern the relationship between taxpayers and tax collectors

b)

A collection of laws about taxation

c)

Tax regulations as the basis for tax collectors

d)

A collection of regulations that govern the government's authority to collect taxes

3.

Hukum pajak merupakan bagian dari :

a)

Hukum Pribadi

b)

Hukum Publik

c)

Hukum Administrasi

d)

Hukum Sipil

4.

Apa nama hukum yang mencakup norma, tindakan, kondisi, peristiwa hukum yang dikenakan pajak, wajib pajak, dan tarif pajak?

a)

Hukum Formal

b)

Hukum Materiil

c)

Hukum Publik

d)

Hukum Privat

5.

Apa hukum yang mengatur implementasi Hukum Material menjadi kenyataan?

a)

Hukum Perdata

b)

Hukum Publik

c)

Hukum Formal

d)

Semua jawaban di atas

6.

Teori Perpajakan yang menjadi dasar pemungutan pajak dengan asumsi bahwa pembagian beban pajak sesuai dengan kepentingan yang diperoleh wajib pajak adalah

a)

Teori Asuransi

b)

Teori Daya Pikul

c)

Teori Kepentingan

d)

Teori Bakti

7.

Berikut ini yang termasuk sebagai pajak langsung yang paling populer adalah

a)

Pajak Bumi dan Bangunan (PBB)

b)

Pajak Penghasilan (PPh) Ps 21

c)

Pajak Pertambahan Nilai (PPN)

d)

Pajak Hotel

8.

What is the function of taxes used as a government policy instrument to achieve certain goals?

a)

Budgetary Function

b)

Monetary Function

c)

Regulatory Function

d)

Fiscal Function

9.

Which of the following is NOT one of the principles of Tax Collection presented by Adam Smith in The Four Maxims?

a)

Equality of ability

b)

Certainty

c)

Convenience of payment

d)

Wealth of people

10.

What is the tax principle that imposes tax only on income derived from Indonesia to anyone, whether Indonesian citizens or foreigners?

a)

Source Principle

b)

Domicile Principle

c)

Nationality Principle

d)

Territorial Principle