Administrasi Pajak Xi Akl

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| By SRI WAHYUNI
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SRI WAHYUNI
Community Contributor
Quizzes Created: 1 | Total Attempts: 862
Questions: 10 | Attempts: 862

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Administrasi Pajak Xi Akl - Quiz


Questions and Answers
  • 1. 

    Suatu sistem pemungutan pajak dimana penghitungan besarnya pajak yg terutang WP dilakukan oleh pihak ketiga disebut...

    • A.

      Self Assessment System

    • B.

      Progresif Assessment System

    • C.

      Official Assessment System

    • D.

      With Holding System

    • E.

      Culture System

    Correct Answer
    D. With Holding System
    Explanation
    The correct answer is With Holding System. In a With Holding System, the calculation of the tax owed by the taxpayer is done by a third party, usually an employer or a financial institution, who withholds the tax amount from the taxpayer's income or transactions. This system is commonly used to ensure that taxes are collected in a timely manner and to simplify the tax payment process for individuals and businesses.

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  • 2. 

    Surat Keputusan atas keberatan terhadap Surat Ketetapan Pajak atau terhadap pemotongan atau pemungutan oleh Pihak ketiga yang diajukan oleh Wajib Pajak disebut :  

    • A.

      Surat Ketetapan Pajak

    • B.

      Surat Tagihan Pajak

    • C.

      Surat keputusan keberatan

    • D.

      Surat keputusan banding

    • E.

      Surat keputusan gugatan

    Correct Answer
    A. Surat Ketetapan Pajak
    Explanation
    The given correct answer is "Surat Ketetapan Pajak" because the question asks for the term used for the decision made regarding objections against Tax Assessment Letters or deductions or collections by third parties submitted by Taxpayers. "Surat Ketetapan Pajak" specifically refers to the tax assessment letter, which is the official document issued by the tax authority to notify taxpayers of the amount of tax they owe.

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  • 3. 

    Pengimbangan kelebihan pembayaran suatu jenis pajak tertentu dengan utang pajak jenis yg lain pada tahun yg sama disebut kompensasi....

    • A.

      Sebanding

    • B.

      Proporsional

    • C.

      Horizontal

    • D.

      Vertikal

    • E.

      Progresif

    Correct Answer
    C. Horizontal
    Explanation
    The correct answer is "Horizontal." Horizontal compensation refers to the balancing of excess payment of a specific type of tax with tax debt of another type in the same year. This means that any overpayment in one type of tax can be offset against the tax debt in another type, resulting in a horizontal balance.

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  • 4. 

    Semua usaha meliputi perbuatan yang secara langsung ditujukan kepada fiskus dengan tujuan menghindari pajak disebut...

    • A.

      Perlawanan terhadap fiskus

    • B.

      Perlawanan pasif

    • C.

      Perlawanan aktif

    • D.

      Penghindaran pajak

    • E.

      Penggelapan pajak  

    Correct Answer
    C. Perlawanan aktif
    Explanation
    The correct answer is "Perlawanan aktif" because it refers to actions that are directly aimed at the tax authorities with the intention of avoiding taxes. This term is commonly used to describe aggressive tax planning strategies where individuals or businesses actively seek ways to minimize their tax liabilities through legal means.

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  • 5. 

    Surat yg oleh wajib pajak digunakan untuk melaporkan penghitungan/pembayaran pajak,obyek pajak, harta dan kewajiban sesuai dengan undang-undang perpajakan....

    • A.

      Surat Pemberitahuaan (SPT)

    • B.

      Surat Pemberitahuan (SPT Masa)

    • C.

      Surat Pemberitahuan Tahunan (SPT Tahunan)

    • D.

      Surat Setoran Pajak (SSP)

    • E.

      Surat Ketetapan Pajak (SKP)

    Correct Answer
    A. Surat Pemberitahuaan (SPT)
    Explanation
    The correct answer is Surat Pemberitahuaan (SPT). The question asks for the type of letter that taxpayers use to report tax calculations/payments, tax objects, assets, and liabilities in accordance with tax laws. The other options listed are not specifically related to reporting tax information.

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  • 6. 

    PTKP untuk wajib pajak orang pribadi per 1 Januari 2016 sebesar...

    • A.

      Rp.1.320.000,-

    • B.

      Rp. 54.000.000,-

    • C.

      Rp. 24.000.000,-

    • D.

      Rp. 15.840.000,-

    • E.

      Rp. 36.000.000,-

    Correct Answer
    E. Rp. 36.000.000,-
    Explanation
    The correct answer is Rp. 36.000.000,-. This is the correct amount of PTKP (Penghasilan Tidak Kena Pajak) for individual taxpayers as of January 1, 2016. PTKP is the minimum amount of income that is exempt from income tax in Indonesia.

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  • 7. 

    Menurut Pasal 17 UU PPh besarnya tarif PPh bagi wajib pajak yg mempunyai PKP Rp.45.000.000,- adalah sebesar ...

    • A.

      5%

    • B.

      15 %

    • C.

      20 %

    • D.

      25 %

    • E.

      30 %

    Correct Answer
    A. 5%
    Explanation
    The correct answer is 5% because according to Article 17 of the Income Tax Law, individuals with a taxable income of Rp.45,000,000,- have a tax rate of 5%.

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  • 8. 

    PTKP untuk WP yang mempunyai istri yang bekerja yang penghasilannya digabung  per 1 Januari 2013 sebesar...

    • A.

      Rp.15.840.000,-

    • B.

      Rp. 24.000.000,-

    • C.

      Rp. 1.320.000,-

    • D.

      Rp.4.500.000,-

    • E.

      Rp.54.000.000,-

    Correct Answer
    B. Rp. 24.000.000,-
    Explanation
    The correct answer is Rp. 24.000.000,- because it is the only option that matches the given information. The question states that the PTKP (tax-free income threshold) for a taxpayer with a working wife whose income is combined is being asked. Among the given options, only Rp. 24.000.000,- matches this criteria.

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  • 9. 

    Tuan Hasan menikah dan memiliki seorang anak. Ia berpenghasilan Rp.3.000.000,- / bulan , maka besarnya PPh pasal 21 yang terhutang jika PTKP tahun 2013 adalah.....

    • A.

      Rp.119.000,-

    • B.

      Rp. 360.000,-

    • C.

      Rp. 795.000,-

    • D.

      Rp. 397.500,-

    • E.

      Rp.150.000,-

    Correct Answer
    D. Rp. 397.500,-
    Explanation
    The correct answer is Rp. 397.500,- because PPh pasal 21 is the income tax for individuals. In this case, Tuan Hasan's income is Rp. 3.000.000,- per month. To calculate the PPh pasal 21, we need to subtract the PTKP (tax allowance) from his income. In 2013, the PTKP is Rp. 24.300.000,- per year or Rp. 2.025.000,- per month. Therefore, Tuan Hasan's taxable income is Rp. 975.000,- per month. The PPh pasal 21 rate for this income range is 5%. So, the tax amount is Rp. 975.000,- x 5% = Rp. 48.750,- per month or Rp. 585.000,- per year. However, Tuan Hasan can claim a tax credit of Rp. 187.500,- per year, which is 30% of his PTKP. Therefore, the final tax amount is Rp. 585.000,- - Rp. 187.500,- = Rp. 397.500,- per year.

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  • 10. 

    Biaya Jabatan yang dikenakan untuk pegawai tetap adalah sebesar....

    • A.

      5 % dari gaji bersih

    • B.

      10 % dari gaji Bersih

    • C.

      5 % dari gaji kotor

    • D.

      5 % dari PKP

    • E.

      10 % dari PKP

    Correct Answer
    C. 5 % dari gaji kotor
    Explanation
    The correct answer is 5% dari gaji kotor. Biaya jabatan yang dikenakan untuk pegawai tetap adalah sebesar 5% dari gaji kotor. This means that the employee will be charged 5% of their gross salary as a work-related expense.

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