WorksheetsUuTteSsTtaaXx
Total questions: 55
Worksheet time: 28mins
Paying taxes is the obligation of society to the state.
The Theory of Purchasing Power
The Theory of Insurance
The Theory of Interests
The Theory of Devotion
The tariff that uses a percentage that increases for higher value objects is called a ….
Proportional tariff
Progressive tariff
Comparative tariff
Degressive tariff
Which of the following is included in the Formal Tax Law...
Tax rates
Legal events subject to tax
Procedure for PKP Registration
Who is subject to tax
One type of tax that is included in Direct Taxes is ...
Income Tax
Sales Tax
Stamp Duty
Value Added Tax
Which of the following is included in Subjective Tax ...
Import Duty
Income Tax
Stamp Duty
Value Added Tax
The function of taxes to achieve certain goals in the economy, social, cultural, and political aspects, such as changes in rates and exemptions, is known as the ...
Controller
Regulatory
Budgeter
Financial
Charges to the state treasury by service users such as parking and cleanliness are called ...
Subsidy
Retribution
Tax
State Contribution
Tax reform in Indonesia began in the year...
1983
1993
1973
2003
The tax imposed on village heads during the colonial period is...
landreform
landrent
landwage
landtax
Tax reform is...
A comprehensive change regarding tax administration.
A comprehensive change regarding the improvement of tax administration and regulatory reform.
A fundamental change to increase the tax ratio in a country.
A significant change in several aspects of taxation.
The tax system in which taxpayers are passive and wait for tax debts from tax institutions...
Self Assessment
Passive Assessment
Office Assessment
Official Assessment
A tax system in which taxpayers calculate, deposit, and report the taxes owed, while the tax collecting institution only supervises, is called...
Self determined
Self Confidence
Self Assessment
Self Regulated
The tax amnesty law was passed in the year ...
2014
2015
2016
2017
Which of the following is not a characteristic included in the definition of tax
is:
Tax is a mandatory contribution from the state
to the society
Collected based on laws & their implementing regulations,
therefore the sanctions are strict and can be enforced.
Without direct counter-performance
Collected by the central government (state) as well as by
local governments (provinces, districts/cities)
The regulation that governs
taxes that are general in nature is the definition
Tax law
Material tax law
Formal tax law
Taxation
The regulation that governs how
Material Tax Law is implemented is called....
Tax Law
Formal Tax Law
Material Tax Law
Taxation
This system is still used in collecting regional taxes is the system....
Self Assessment System
Official Assessment System
Official System
Withholding System
Which of the following is NOT a PRINCIPLE OF TAX COLLECTION...
Residence Principle
Benefit Principle
Source Principle
National Principle
Which of the following is not a method of tax collection?
Real System
Fictitious System
Mixed System
Fact System
The entrepreneur who delivers Goods Subject to Tax and/or Services Subject to Tax based on the Value Added Tax Law is called....
Taxable entrepreneur
Entrepreneur
Taxpayer
Individual
THE TAX COLLECTED FROM THE COMMUNITY IS USED TO FINANCE THE EXPENDITURES OF THE STATE, WHICH IS ONE OF THE FUNCTIONS OF TAX …
ALLOCATION
BUDGETARY
DISTRIBUTION
REGULATION
TAX ID GIVEN BY the Directorate General of Taxes …
Tax Identification Number (TIN)
Certificate of Registration
Tax Bill
Taxable Entrepreneur (PKP)
THE LETTER FOR REPORTING TAX IS CALLED …
SSP
SPPKB
STP
SPT
THE TAX THAT IS NOT INCLUDED IN DIRECT TAXES IS …
LAND AND BUILDING TAX (PBB)
VALUE ADDED TAX (PPN)
INCOME TAX (PPh)
MOTOR VEHICLE TAX
The theory of tax collection that states the tax burden should be the same for everyone is called the theory …
The theory of purchasing power
The theory of interest
The theory of insurance
The theory of burden capacity
THE DEADLINE FOR FILING ANNUAL TAX RETURNS FOR INDIVIDUALS IS …
END OF JANUARY
END OF MARCH
END OF DECEMBER
END OF APRIL
Taxes are used to regulate government policies in the economy and social aspects. The functions of taxes are.....
budgetary
distribution
regulation
stabilization
Income tax objects are…
salaries, honorariums, dividends, and business profits
interest on savings, houses, and apartments
swimming pools, docks, and honorariums
bank deposits, lotteries, and business premises
Tax reform is...
A comprehensive change regarding tax administration.
A comprehensive change regarding the improvement of tax administration and the enhancement of tax regulations.
A fundamental change about increasing the tax ratio in a country.
A significant change in several aspects of taxation.
The Law on General Provisions and Procedures for Taxation is .....
Law No. 13 of 2003
Law No. 36 of 2008
Law No. 7 of 1986
Law No. 28 of 2007
Which of the following is NOT an official levy besides tax .....
retribution
premium
import duty
excise
The elements of tax are…
taxpayer, tax rate, and tax director
tax subject, tax object, and tax rate
tax employee, tax object, and tax rate
tax object, tax principle, and tax collector
Income tax objects are…
salaries, honorariums, dividends, and business profits
interest on savings, houses, and apartments
bank deposits, lotteries, and business premises
insurance premiums, residences, and hotels
Tax reform is...
A comprehensive change regarding tax administration.
A comprehensive change regarding the improvement of tax administration, the enhancement of tax regulations, and the increase of the tax base.
A fundamental change regarding the increase of the tax ratio in a country.
A significant change in several aspects of taxation.
The tax system in which taxpayers are passive and wait for the tax debt to be submitted by the tax institution is...
Self Assessment
Passive Assessment
Office Assessment
Official Assessment
Consider the following statements:
1. Collected based on the law
2. There is a tax assessment letter
3. Calculated by government officials
4. Collected based on government regulations
5. Due according to the tax year
Which of the following numbers indicates the characteristics of tax...
1 and 2
2 and 3
3 and 4
3 and 5
Does an individual taxpayer who has no income but has a Tax Identification Number (NPWP) still need to file an Annual Income Tax Return?
Yes
No
It is allowed not to file
All are incorrect
The method of depreciation for fixed assets that is permitted in taxation is
FIFO
LIFO
AVERAGE
FIFO and AVERAGE
The correct administrative procedure for taxation is….
Register, Pay, Calculate, Report
Calculate, Pay, Register, Report
Report, Calculate, Pay, Register
Register, Calculate, Pay, Report
Levy to the community with a counter-performance is called...
tax
retribution
foreign exchange
customs duty
If there is an overpayment in tax debt, the Taxpayer is entitled to...
repayment
criminal charges
retribution
refund
Taxes function to finance public expenditure and national development, thereby creating job opportunities with the aim of increasing people's income. The function of taxes as.....
Budgetary
Regulatory
Redistribution
Democracy
Taxes are classified according to their management, except......
Central Tax
Regional Tax
Tax by Customs
Provincial Tax
Mr. Hartono has an income of Rp. 6,000,000 per month. Every month he has to pay taxes. What tax does Mr. Hartono pay....
Income Tax (PPH)
Value Added Tax (PPN)
Luxury Goods Tax (PPnBM)
Land and Building Tax (PBB)
The principle that adopts tax collection based on the taxpayer's place of residence in a country is
Domicile Principle
Source Principle
National Principle
Citizenship Principle
The function of taxes as a source of revenue that will be used to finance government expenditures is called
Regulatory function
Budget function
Stability function
Redistribution function
The subject of income tax is
Individuals and Entities
Individuals and goods
Luxury goods and Business entities
Business entities and goods
Tax as a tool to stabilize the conditions and state of the country's economy. This means that taxes have a function...
Budget
Stabilization
Regulation
Distribution
In a sluggish economic condition where many companies go bankrupt due to low purchasing power of the community, investment decreases because entrepreneurs' profits drop due to excessively low prices of goods, taxes play a balancing role by....
lowering tax rates
increasing tax collection across all economic sectors
eliminating taxes
tax amnesty
Legal Remedies that can be taken by Taxpayers
1. Objection
2. Appeal
3. Lawsuit
4. Judicial Review
1. Lawsuit
2. Appeal
3. Judicial Review
4. Decision
1. Objection
2. Appeal
3. Lawsuit
1. Objection
2. Lawsuit
3. Appeal
Sistem pemungutan pajak yang memberikan wewenang kepada pihak ketiga dalam menentukan besarnya pajak terutang, disebut...
official assessment system
self assessment system
full self assessment system
with holding system
Pembayaran dengan menggunakan cek atau bilyet giro berapapun nominalnya dikenakan Bea Materai Rp 10.000, berlaku tarif...
proporsional
progresif
degresif
tetap
Negara berhak memungut pajak dari rakyatnya, karena negara telah bertugas melindungi rakyatnya termasuk keselamatan dan keamanan jiwa, harta benda rakyatnya. Hal ini berdasarkan teori pendukung pemungutan pajak yaitu...
teori asuransi
teori kepentingan
teori gaya pikul
teori bakti
Pungutan lain selain pajak, yang dikenakan atas barang-barang tertentu yang penggunaannya dibatasi, seperti tembakau, gula, bensin, minuman beralkohol, adalah...
bea masuk
bea keluar
cukai
iuran
SPT Masa dilaporkan oleh wajib pajak setiap....
Hari
Minggu
Bulan
Tahun
