Soal Pajak 1

The correct answer is "Stelsel Riil". Stelsel Riil refers to a tax system that is based on the actual (real) conditions and is calculated after the end of the tax year. This means that the tax is calculated based on the actual income and expenses of the taxpayer during the year, rather than on estimates or projections. This system ensures that the tax liability is determined accurately based on the real financial situation of the taxpayer.

The correct answer is d. progresif. The statement mentions that the tax system is based on the tax rate, and as a person's income increases, the tax rate also increases. This indicates a progressive tax system, where higher-income individuals are taxed at a higher rate compared to lower-income individuals.

The correct answer is a. Rp6.000,00. This is because the document or letter that contains an amount of money with a nominal value higher than Rp1.000.000,00 requires a stamp duty of Rp6.000,00.

The progressive tax system is applied in the income tax. This means that as a person's income increases, the tax rate also increases. This is done to ensure that higher-income individuals pay a larger percentage of their income in taxes compared to lower-income individuals. The progressive tax system is commonly used in many countries to promote income redistribution and reduce income inequality. Therefore, the correct answer is d. Pajak Penghasilan.

The correct answer is "a. Self assessment system". In this system, taxpayers are responsible for determining and declaring the amount of tax they owe. They have the initiative and responsibility to calculate and assess their own taxes. This system is also known as self-assessment because taxpayers assess their own tax liabilities.

Pajak yang dikenakan atas dasar subjeknya disebut pajak subjektif. Ini berarti bahwa pajak ini tergantung pada subjek atau individu yang dikenakan pajak, seperti pajak penghasilan yang dikenakan pada individu berdasarkan penghasilan yang mereka peroleh. Pajak subjektif berbeda dengan pajak objektif yang dikenakan pada objek tertentu, misalnya pajak properti yang dikenakan pada nilai properti yang dimiliki.

The correct answer is c. Official assessment system. This is because in this system, the tax authorities (fiscus) determine and assess the amount of tax owed by the taxpayer. The initiative and activities of calculating and determining the tax are fully carried out by the tax authorities.

The correct answer is b. Fungsi Mengatur (regularend). Pajak digunakan sebagai alat untuk mengatur atau melaksanakan kebijakan pemerintah dalam bidang sosial dan ekonomi serta mencapai tujuan-tujuan tertentu diluar bidang keuangan. Ini menunjukkan bahwa pajak memiliki fungsi mengatur dalam mengatur kebijakan pemerintah dan mencapai tujuan-tujuan tertentu di luar aspek keuangan.

The correct answer is PPh Pasal 21 because it specifically refers to the income tax on individual taxpayers who receive salary or wages. PPh Pasal 17, 22, 23, and 26 are different sections of the income tax law that apply to different types of income or taxpayers.

The correct answer is b. Withholding system. In a withholding system, the calculation of tax deductions, tax payments, and tax reporting is entrusted to a third party by the government. This system is commonly used to ensure that taxes are collected efficiently and accurately from individuals or businesses.

Pembayaran atau iuran wajib rakyat kepada negara berdasarkan UU yang dapat dipaksakan tanpa adanya balas jasa secara langsung oleh wajib pajak disebut pajak.

The correct answer is a. Teori Bakti. Dalam pemungutan pajak, sebagai warga Negara yang berbakti, rakyat harus selalu menyadari bahwa pembayaran pajak adalah suatu kewajiban. Teori Bakti mengatakan bahwa membayar pajak adalah bentuk pengabdian dan tanggung jawab warga negara terhadap negara. Sebagai warga negara yang berbakti, rakyat harus selalu menyadari dan memenuhi kewajiban membayar pajak sebagai bentuk kontribusi mereka untuk pembangunan negara.

Pajak Penghasilan adalah salah satu jenis pajak yang termasuk Pajak Subjektif. Pajak ini dikenakan kepada individu atau badan usaha yang memiliki penghasilan tertentu. Pajak Penghasilan bersifat subjektif karena besarnya pajak yang harus dibayarkan oleh individu atau badan usaha tergantung pada jumlah penghasilan yang diperoleh. Semakin tinggi jumlah penghasilan, semakin tinggi pula besarnya pajak yang harus dibayarkan.

Pajak Daerah Tk I refers to the first tier of local taxes, which are imposed by regional governments in Indonesia. The taxes included in this tier are Pajak Kendaraan Bermotor (Motor Vehicle Tax), Pajak Restoran (Restaurant Tax), and Pajak Hotel (Hotel Tax). PBB Pertambangan (Mining Land and Building Tax) and Bea Materai (Stamp Duty) are not included in this tier. Therefore, the correct answer is a. Pajak Kendaraan Bermotor.

Pajak Daerah Tk II refers to the second-tier local taxes. Among the options given, Pajak Restoran (restaurant tax) is the only one that falls under this category. Pajak Kendaraan Bermotor (motor vehicle tax), PBB Pertambangan (mining land and building tax), Bea Materai (stamp duty), and Pajak Rokok (cigarette tax) are not classified as Pajak Daerah Tk II.

Pajak Penghasilan termasuk dalam kategori Pajak Langsung karena pajak ini dikenakan langsung kepada individu atau badan usaha yang memperoleh penghasilan. Pajak ini dihitung berdasarkan jumlah penghasilan yang diperoleh dan tarif pajak yang berlaku. Pajak Pertambahan Nilai (PPN), Bea Meterai, Bea Masuk, dan Pajak Penjualan termasuk dalam kategori Pajak Tidak Langsung, di mana pajak ini dikenakan pada barang atau jasa yang dibeli atau dikonsumsi oleh individu atau badan usaha.

A tarif pajak proporsional is a tax rate where a fixed percentage is applied regardless of the amount used as the tax base. This means that the tax rate remains the same regardless of whether the tax base is high or low. In other words, the tax burden is proportional to the tax base. This type of tax rate is often used in flat tax systems where everyone is taxed at the same rate regardless of their income level.

The correct answer is c. pajak subjektif dan objektif. Pajak subjektif adalah pajak yang besarnya tergantung pada kemampuan atau subjektivitas wajib pajak, sedangkan pajak objektif adalah pajak yang besarnya ditentukan berdasarkan objek atau faktor tertentu, seperti pendapatan atau nilai transaksi.

The correct answer is c. Economic effects must be considered. This is because the statement emphasizes the importance of considering the economic impact of the taxes collected on the taxpayers' lives and the smooth running of businesses. It suggests that when formulating tax policies, policymakers should take into account how taxes can potentially make someone impoverished or disrupt the production process of companies. This aligns with the principle of economic efficiency and the need to ensure that taxes do not have adverse effects on the economy.

Tarip Pajak Progresif diterapkan dalam Pajak Penghasilan. This means that the progressive tax rate is applied to income tax. In a progressive tax system, the tax rate increases as the income level increases. This is done to ensure that higher-income individuals pay a higher percentage of their income in taxes compared to lower-income individuals. This helps to redistribute wealth and promote social equality.

The correct answer is a. Wajib Pajak bersifat pasif. This means that taxpayers are in a passive role in the Official Assessment System for tax collection. They are required to comply with the tax regulations and pay their taxes as determined by the tax authorities. The tax authorities have the power to assess and determine the amount of tax owed by the taxpayers. Therefore, the taxpayers do not have the authority to determine the amount of tax they should pay.

The correct answer is b. Fungsi Budgeter. Pajak merupakan alat atau sumber untuk memasukan uang dari masyarakat ke kas Negara. Fungsi Budgeter berarti pajak digunakan untuk mengatur dan mengalokasikan anggaran negara, sehingga dapat digunakan untuk membiayai berbagai kegiatan dan program pemerintah.

Pajak Pertambahan Nilai (PPN) adalah jenis pajak tidak langsung yang dikenakan pada barang dan jasa yang dikonsumsi di Indonesia. PPN dikenakan pada setiap tahap produksi dan distribusi barang dan jasa, sehingga akhirnya dibebankan kepada konsumen akhir. PPN merupakan pajak tidak langsung karena tidak langsung dibebankan kepada individu atau perusahaan yang membayar pajak, tetapi diserahkan kepada pihak lain dalam rantai produksi dan distribusi.

The correct answer is a. Lelang, SIM dan Pass Kayu. This is because lelang (auction), SIM (driving license), and Pass Kayu (wood pass) are examples of non-tax state revenue that are managed by state institutions or ministries.

The correct answer is "e. Pajak langsung". This refers to taxes that must be borne by the taxpayer themselves and cannot be transferred or shifted to others.

The correct answer is c. luar negeri. Pajak yang dipungut terhadap orang asing yang punya penghasilan di Indonesia disebut pajak luar negeri karena mereka bukan warga negara Indonesia dan penghasilan mereka berasal dari luar negeri.

Retribusi adalah pungutan yang dilakukan oleh mereka yang menggunakan jasa negara seperti parkir, kebersihan, ijin bangunan, dll. Pungutan ini merupakan pembayaran kepada kas negara dan bukan iuran negara, pajak, sumbangan, atau subsidi.

The government uses the proceeds from taxes to finance social infrastructure. This is part of the tax function, which involves allocating funds for social purposes.

The given explanation states that taxes can be used to implement government policies, such as stabilizing prices and reducing inflation by regulating the circulation of money in society through efficient and effective tax collection and utilization. This aligns with the concept of "Fungsi Stabilitas" or the function of stability, as taxes can play a role in maintaining economic stability and controlling inflation.

A tariff that uses a percentage that increases as the value of the object increases is called a progressive tariff. This means that as the value of the object being taxed increases, the percentage of the tax also increases. This type of tariff is often used to create a more equitable tax system by placing a higher burden on those with higher incomes or more valuable assets.

The correct answer is e. kesejahteraan. The other options (a. ekonomis, b. keadilan, c. yuridis, d. administrasi) are all principles of tax collection according to Wagner, but kesejahteraan (welfare) is not mentioned as one of the principles.

The correct answer is a. fungsi alokasi. This is because the statement mentions that the income in the state budget (APBN) is directed towards financing expenditures. Alokasi means allocation, which refers to the distribution of resources or funds to different sectors or purposes. Therefore, the function of APBN being referred to in this context is the allocation function.

Pajak berfungsi sebagai sumber penerimaan pemerintah untuk membiayai pengeluaran pemerintah. Dalam hal ini, pajak digunakan untuk mengatur keuangan pemerintah dan membuat anggaran belanja yang mencakup pengeluaran rutin dan pembangunan. Oleh karena itu, jawaban yang tepat adalah "Fungsi Finansial (budgeter)".

The correct answer is c. Teori Asuransi. This is because the explanation provided states that the reason for collecting taxes is that the state protects the lives, property, and rights of its citizens. Therefore, citizens must pay taxes as a guarantee of this protection. This aligns with the concept of insurance, where individuals pay premiums to ensure protection and compensation in case of loss or damage.

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The correct answer is "a. Asas Economic". The explanation for this is that a tax system that does not disrupt production and trade activities and does not cause economic distress to the community is known as the Economic principle. This principle ensures that taxes are levied in a way that does not hinder economic growth and stability.

The correct answer is b. Stelsel Fictive. Stelsel Fictive refers to a tax system that is based on assumptions, where the assumptions depend on the provisions of the law. In this case, the assumption is that a taxpayer's income in the current year is considered the same as their income in the previous year.

The given answer is b. Equity. This is because the statement "pemungutan pajak harus adil diantara satu wajib pajak dengan wajib pajak yang lainnya" translates to "tax collection must be fair among taxpayers." Equity is a principle of taxation that emphasizes fairness and equal treatment of taxpayers. Therefore, this answer aligns with the principle mentioned in the statement.

Pajak tidak langsung adalah pajak yang dipungut dari setiap transaksi tanpa adanya kohir dan dapat dilimpahkan kepada orang lain. Ini berarti bahwa pajak tersebut tidak langsung dibebankan pada individu atau lembaga yang melakukan transaksi, melainkan dapat ditransfer atau ditanggung oleh pihak lain yang terlibat dalam transaksi tersebut.

The correct answer is d. Fungsi Retribusi Pendapatan. This is because the statement describes the function of taxation as a source of revenue for the government to finance public expenditure and national development, with the aim of creating job opportunities and increasing the income of the society. "Retribusi Pendapatan" refers to the collection of income through taxation, which aligns with the given statement.

The correct answer is d. Fungsi Regulerend. This function refers to the role of taxes in regulating or achieving specific goals in various fields such as economics, politics, social, culture, defense, and security. It involves making changes to tax rates, providing exemptions and reliefs, and ensuring compliance with tax regulations.

The correct answer is a. masjid. Masjid is not subject to property tax (PBB) according to the given information.

The correct answer is d. menurunkan suku bungan bank. When the economy is experiencing inflation, the government can take several steps to control it. These steps include reducing spending to decrease inflation, increasing taxes, and raising interest rates. However, lowering interest rates would not be an effective measure to combat inflation as it would encourage borrowing and spending, which could further fuel inflation. Therefore, the government would not choose to lower interest rates in this situation.

The phrase "Lex Specialis Derogat Lex Generalis" is a legal principle that means "specific law prevails over general law." This principle states that if there is a conflict between a specific law and a general law, the specific law will take precedence. In other words, when there are two laws addressing the same issue but with different levels of specificity, the more specific law will override the more general law. This principle ensures that the specific rules and regulations governing a particular situation are given priority and applied accordingly.

The correct answer is a. alokasi. Pajak memiliki fungsi alokasi karena pajak digunakan untuk mengalokasikan sumber daya publik, seperti pembangunan proyek, infrastruktur, dan pelayanan publik. Pajak yang dibayarkan oleh masyarakat digunakan untuk membiayai berbagai kegiatan dan program pemerintah yang bermanfaat bagi masyarakat secara umum.

Bea Materai is a type of tax that is collected by the central government. It is a stamp duty that is imposed on certain legal documents, such as contracts, agreements, and receipts. This tax is regulated by the central government and the revenue generated from it goes to the central government's funds. Therefore, Bea Materai is considered a central tax.

The given answer suggests that the only category that is not considered as a taxpayer for Income Tax Article 21 (PPh Pasal 21) is "Pejabat perwakilan diplomatic dari Negara asing" which means foreign diplomatic officials. This category is exempted from paying income tax in Indonesia.

Pajak penghasilan perseorangan berpengaruh terhadap besarnya pendapatan nasional. Pajak penghasilan yang dibayarkan oleh individu akan menjadi penerimaan negara dan dapat digunakan untuk membiayai berbagai program dan kegiatan yang mendukung pertumbuhan ekonomi. Dengan demikian, besarnya pajak penghasilan perseorangan akan mempengaruhi besarnya pendapatan nasional suatu negara.

The correct answer is efficiency. The statement suggests that tax collection should be easy and inexpensive in order to maximize the revenue collected. This aligns with the principle of efficiency in taxation, which aims to minimize the costs and burdens associated with tax administration while maximizing the overall effectiveness of the tax system.

The correct answer is d. The deadline for the PPh Pasal 21 tax cutter to provide proof of the Pasal 21 cut on income received or obtained by permanent employees is no later than 1 (one) month after the end of the calendar year or after the person concerned stops working.

The correct answer is d. 5% dari penghasilan bruto. This means that the deductible employment cost in relation to the calculation of taxable income is 5% of the gross income.

The correct answer is "d. Stelsel Campuran". This answer is correct because it states that the tax will be imposed based on both the assumptions determined by the law and the actual conditions (riil). This means that the tax calculation will take into account both theoretical assumptions and real-world factors.

The reason for implementing tax reform is because the state's revenue can no longer rely solely on revenue from the oil and gas sector, while one of the objectives of tax reform is to achieve national development independence.

The correct answer is "d. paham oportunitas" because it suggests that the implementation can be postponed until another decision is made. This implies that there is an opportunity to delay the implementation based on other factors or circumstances.

The correct answer is a. "Setiap kali melakukan pemotongan PPh Pasal 21" because it states that the employer must provide proof of the tax deduction for each time they make a deduction of PPh Pasal 21. This ensures transparency and accountability in the payment process.

The correct answer is 2, 3, 4. Hukum Tata Usaha (Administratif), Hukum Pajak, and Hukum Pidana are all examples of hukum publik in Indonesia. Hukum Tata Usaha (Administratif) regulates the relationship between the government and its administration, Hukum Pajak governs taxation laws, and Hukum Pidana deals with criminal law. These three areas of law are part of the legal framework that governs the relationship between the government and its citizens.

The correct answer is a. Tata Cara Pendaftaran PKP. This option refers to the formal procedure for registering as a PKP (Taxable Entrepreneur) in the tax system. It is a formal requirement that individuals or businesses must fulfill to be recognized as taxpayers and to be eligible for certain tax benefits and obligations. The other options mentioned in the question, such as the subject of tax, tax rates, and taxable events, are related to different aspects of tax law, but they do not specifically pertain to the formal registration process.

Pajak reklame refers to advertisement tax, which is a form of local tax imposed on advertisements displayed in public spaces. The other options listed, such as pajak sampah (waste tax), pajak resesi (recession tax), pajak kendaraan (vehicle tax), and pajak parkir (parking tax), are all examples of local taxes that are imposed on specific activities or services provided within a local area. Therefore, the correct answer is d. pajak reklame.

The correct answer is c. UU Pajak Penghasilan khususnya Wajib Pajak Luar Negeri. This answer is correct because the question is asking about where the principle of domicile is applied, specifically in relation to the Income Tax Law and taxpayers outside the country. The correct answer states that it is applied in the Income Tax Law, especially for taxpayers outside the country. This suggests that the principle of domicile is relevant for determining tax obligations for individuals or entities who are not residents of the country.

The correct answer is PPh Pasal 17. PPh Pasal 17 refers to the income tax imposed on Indonesian taxpayers. This tax is levied based on a certain rate or tariff. Therefore, the statement "Wajib pajak dalam negeri dikenakan pajak sesuai dengan tarif" matches the provisions of PPh Pasal 17.

The correct answer is d. regulasi. Pajak digunakan untuk mengatur penggunaan anggaran sebagai kebijakan perluasan kesempatan kerja dan meningkatkan pertumbuhan ekonomi. Fungsi regulasi dalam konteks ini adalah untuk mengatur atau mengendalikan penggunaan anggaran tersebut sehingga sesuai dengan tujuan tersebut.

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The correct answer is c. Hak dan Kewajiban WP. This is because "Hak dan Kewajiban WP" refers to the rights and obligations of the taxpayer. In tax law, it is important to understand the rights and obligations of taxpayers in order to ensure compliance with tax regulations and to protect the interests of both the taxpayer and the government.

The principles of taxation proposed by Adam Smith are equality, certainty, convenience, and economy. "Kemudahan" is not one of the principles proposed by Adam Smith.

Keuntungan karena penjualan harta refers to the profit obtained from selling assets. This can include any gain or profit made from selling property, stocks, or any other valuable assets. It does not include other forms of compensation such as gifts, business profits, gratuities, or royalties.

The correct answer is d because it states that individuals who are in Indonesia for a tax year or have the intention to reside in Indonesia are subject to domestic taxation. This means that individuals who meet either of these criteria are required to pay taxes in Indonesia. The other options (a, b, c, and e) all mention individuals or entities that are subject to domestic taxation in Indonesia.

The given answer states that "Penerimaan atau perolehan pembayaran berkala" is not subject to tax. This means that regular income or payments received periodically are not taxable. The other options, such as "Bantuan atau sumbangan" (aid or donations) and "Imbalan yang diterima sehubungan dengan pekerjaan atau jasa yang diterima dalam bentuk natura" (compensation received in the form of goods or services), may be subject to tax. Similarly, "Iuran dana pensiun" (pension fund contributions) and "Pembayaran dari perusahaan asuransi kepada orang pribadi sehubungan dengan asuransi kecelakaan" (payments from an insurance company related to accident insurance) may also be taxable.

The given passage states that the implementation cannot be postponed, for example, in the case of filing an objection. It mentions that before a decision is made by the Director General of Taxation accepting the objection, the taxpayer must first pay the tax as determined. This indicates that there is an imperative understanding, meaning that the payment of tax is mandatory and cannot be delayed. Therefore, the correct answer is "c. paham imperatif."

The correct answer is b. Penghasilan Kena Pajak. This is because the question is asking about the basis for imposing taxes on foreign taxpayers. "Penghasilan Kena Pajak" refers to taxable income, which is the income that is subject to taxation. Therefore, this is the appropriate answer in the context of the question.

The correct answer is e. Azaz Sumber. This means that if someone is living outside of Indonesia but is still being taxed by the Indonesian government, it is based on the principle of Azaz Sumber, which refers to the principle of taxation based on the source of income. In this case, the Indonesian government is taxing the individual based on their income that is sourced from Indonesia, even though they are residing outside of the country.

The correct answer is d. Peserta kegiatan. Peserta kegiatan refers to individuals or entities who participate in an activity. They are responsible for withholding and paying income tax (PPh Pasal 21) on behalf of the participants.