1.
Dana-dana yang terdapat pada APBN dialokasikan sesuai dengan penerapan dalam APBN sehingga nilai uang menjadi stabil, kesempatan kerja terbuka, kegiatan ekonomi berjalan lancar sesuai rencana. Berdasarkan pernyataan tersebut fungsi APBN adalah....
Correct Answer
C. Alokasi
Explanation
The given statement explains that the dana-dana (funds) in the APBN (State Budget) are allocated according to the implementation in the APBN in order to achieve a stable value of money, open job opportunities, and smooth economic activities as planned. Based on this explanation, it can be inferred that the function of APBN is allocation, as it involves distributing funds in a planned manner to different sectors or areas for economic stability and development.
2.
Perhatikan belanja pemerintah berikut :
(1) Belanja Kementerian
(2) Belanja bagi lembaga seperti LIPI
(3) Belanja bagi pelayanan umum
(4) Belanja untuk fungsi pertanian.
Belanja pemerintah atas dasar organisasi ditunjukkan oleh nomor....
Correct Answer
A. (1) dan (2)
Explanation
The correct answer is (1) dan (2) because the question states that government spending based on organization is indicated by the numbers (1) and (2). This means that government spending for the Ministry (Kementerian) and for institutions like LIPI are included in the organization-based government spending.
3.
Perhatikan unsur-unsur penerimaan dan pengeluaran APBN berikut:
(1) Belanja pegawai
(2) Subsidi daerah otonomi
(3) Pembiayaan rupiah
(4) Belanja barang
(5) Bantuan program.
Unsur-unsur APBN yang termasuk pengeluaran rutin APBN ditunjukkan nomor....
Correct Answer
B. (1), (2), dan (4)
Explanation
The elements of the APBN that are considered routine expenditures are indicated by numbers (1), (2), and (4). This means that the expenditure on personnel, subsidies for regional autonomy, and the purchase of goods are regular and recurring expenses in the APBN. The other options do not include all three of these elements, making them incorrect choices.
4.
Rencana awal anggaran yang ada di APBN diperuntukkan untuk membangun jembatan, tetapi kemudian digeser menjadi biaya listrik masuk desa. Berdasarkan pernyataan tersebut, fungsi APBN adalah....
Correct Answer
D. Distribusi
Explanation
Based on the given statement, the function of APBN (Anggaran Pendapatan dan Belanja Negara) is distribution. This is because the initial budget plan in APBN was intended for building a bridge but was later shifted to cover the cost of electricity for rural areas. This indicates that the APBN is responsible for allocating resources and distributing funds to different sectors or areas of the country.
5.
Perhatikan pernyataan berikut:
1. Dapat mengatur kebijakan kredit
2. Memberi pedoman bagi kegiatan perekonomian
3. Mengurangi jumlah produksi
4. Dapat memengaruhi perubahan perekonomian secara keseluruhan
5. Dapat memengaruhi tingkat pemerataan distribusi pendapatan
6.Dapat meningkatkan pengawasan anggaran.
Yang merupakan dampak pengaruh APBN terhadap perekonomian adalah pernyataan....
Correct Answer
C. 2, 4, dan 5
Explanation
The correct answer is 2, 4, and 5. The statement "Memberi pedoman bagi kegiatan perekonomian" (providing guidance for economic activities) shows that the APBN influences the economy by setting policies and guidelines. The statement "Dapat memengaruhi perubahan perekonomian secara keseluruhan" (can affect overall economic changes) indicates that the APBN has an impact on the entire economy. Lastly, the statement "Dapat memengaruhi tingkat pemerataan distribusi pendapatan" (can affect the level of income distribution) suggests that the APBN has an influence on income distribution.
6.
Tugas DPR secara umum mengontrol tugas pemerintah. DPR terkadang menolak RAPBN yang diajukan pemerintah. Untuk mengatasi hal tersebut, tindakan yang dapat dilakukan adalah....
Correct Answer
A. Pemerintah menggunakan APBN tahun anggran yang lalu
Explanation
The correct answer suggests that the government can use the budget from the previous year as a solution when the DPR rejects the proposed state budget. This means that instead of relying on a new budget proposal, the government can continue using the budget from the previous year to fund its activities. This option may be chosen to ensure that the government can continue functioning and providing necessary services, even if the proposed budget is rejected.
7.
Berikut sumber-sumber penerimaan pemerintah pusat dan daerah
(1) pajak kenderaan bermotor
(2) pajak tontonan
(3) pajak reklame
(4) hasil sitaan peradilan
(5) pajak penghasilan.
Pajak yang termasuk sebagai penerimaan pemerintah daerah ditunjukkan oleh nomor....
Correct Answer
A. (1), (2), dan (3)
Explanation
The correct answer is (1), (2), dan (3). This is because the question asks for the taxes that are included as revenue for the regional government. Taxes (1) pajak kenderaan bermotor, (2) pajak tontonan, and (3) pajak reklame are all types of taxes that are collected by the regional government, therefore they are considered as sources of revenue for the regional government.
8.
Berikut ini fungsi dan tujuan APBN :
(1) Pedoman untuk melaksanakan pendapatan dan belanja negara
(2) Pedoman untuk merencanakan kegiatan yang mendukung pembelanjaan
(3) Pedoman untuk meningkatkan produksi dan kesempatan kerja
(4) Pedoman untuk kegiatan penyelenggaraan negara
(5) Pedoman untuk menetapkan kebijakan ekonomi.
Yang merupakan fungsi APBN adalah....
Correct Answer
B. (1), (2), dan (4)
Explanation
The correct answer is (1), (2), and (4). The APBN (Anggaran Pendapatan dan Belanja Negara) serves as a guideline for implementing state revenue and expenditure, planning activities that support spending, and organizing state affairs. It does not include functions related to increasing production and job opportunities or setting economic policies. Therefore, options (1), (2), and (4) are the correct choices.
9.
Pajak adalah peralihan dari pihak rakyat kepada kas negara untuk membiayai penegeluaran -pengeluaran rutin dan surplusnya digunakan untuk investasi pada barang-barang publik.
pernyataan tersebut merupakan definisi pajak yang dikemukakan oleh....
Correct Answer
B. Prof. Dr. Rachmat Sumitro
Explanation
The given correct answer is Prof. Dr. Rachmat Sumitro. This is because the statement provided is a definition of taxes, and Prof. Dr. Rachmat Sumitro is known for his expertise in economics and taxation.
10.
Dalam mekanisme penyusunan RAPBD, apabila RAPBD yang diajukan pemerintah daerah ditolak DPRD, tindakan yang dilakukan pemerintah daerah adalah....
Correct Answer
B. Merevisi kemudian mengajukan kembali pada DPRD
Explanation
If the Regional Budget Plan (RAPBD) proposed by the regional government is rejected by the Regional People's Representative Council (DPRD), the action taken by the regional government is to revise the RAPBD and then resubmit it to the DPRD.
11.
Penerimaan pajak yang terbesar dalam struktur penerimaan pajak pemerintah pusat Indonesia adalah berasal dari....
Correct Answer
B. Pajak penghasilan
Explanation
The largest source of tax revenue for the central government of Indonesia is the income tax.
12.
Pemungutan pajak yang memberikan wewenng kepada pihak ketiga yang wajib melakukan pemotongan dan atau pemungutan pajak atas objek pajak tertentu dinamakan....
Correct Answer
C. With holding system
Explanation
The correct answer is "withholding system." In a withholding system, a third party is responsible for collecting and deducting taxes from certain taxable objects. This system ensures that taxes are collected at the source, typically from income or payments made to individuals or businesses, before the funds are disbursed to the taxpayer. The third party, such as an employer or financial institution, withholds the required amount of tax and remits it to the government on behalf of the taxpayer. This system helps to ensure compliance with tax obligations and simplifies the tax collection process.
13.
Tarif pajak tetap, tetapi semakin besar pendapatan semakin besar pula pajak yang harus dibayar, maka system pajak tersebut adalah....
Correct Answer
D. Proporsional
Explanation
The given answer, "proporsional," is correct because it states that the tax system remains constant regardless of income. In a proportional tax system, the tax rate stays the same regardless of the taxpayer's income level. This means that as the income increases, the amount of tax paid also increases proportionally. Therefore, the statement aligns with the concept of a proportional tax system.
14.
Perhatikan jenis pajak berikut :
(1) pajak pertambahan nilai
(2) pajak penghasilan
(3) pajak bumi dan bangunan
(4) pajak perseroan
(5) pajak penjualan.
berdasarkan jenis pajak diatas, yang termasuk pajak langsung ditunjukkan oleh nomor....
Correct Answer
A. (1), (2), dan (3)
Explanation
Pajak langsung adalah pajak yang dikenakan langsung kepada individu atau badan yang membayar pajak tersebut. Dalam jenis pajak yang diberikan, pajak pertambahan nilai (PPN), pajak penghasilan, dan pajak bumi dan bangunan semuanya termasuk dalam pajak langsung karena mereka dikenakan langsung kepada individu atau badan yang membayar pajak tersebut. Oleh karena itu, jawaban yang benar adalah (1), (2), dan (3).
15.
Tuan Baskoro warga negara Indonesia yang memiliki penghasilan bersumber dari Indonesia, tiap tahun aktif membayar pajak kepada pemerintah. Tuan Baskoro dalam membayar pajak dan pelaporan pajak penghasilannya dipercayakan kepada pihak ketiga, hal tersebut merupakan system pemungutan pajak....
Correct Answer
D. With holding system
Explanation
The correct answer is "withholding system". In this system, Tuan Baskoro entrusts the payment and reporting of his income tax to a third party. This means that the tax is deducted from his income by the third party before he receives it, and the third party is responsible for remitting the tax to the government on his behalf.
16.
Taman kota, jembatan penyeberangan, jalan umum, dan pelayanan kesehatan diberikan gratis oleh pemerintah. Sarana-sarana tersebut dibangun dari pungutan pajak warga negara, terlebih warga negara yang mampu. Namun, yang merasakan manfaat bukan hanya warga negara yang membayar, tetapi semua warga, termasuk warga yang tidak membayar pajak. Wacana tersebut menggambarkan fungsi pajak yaitu....
Correct Answer
B. Sarana redistribusi pendapatan
Explanation
The given passage describes how the government provides various facilities and services, such as parks, bridges, roads, and healthcare, for free to its citizens. These facilities are funded through taxes, particularly from those who are financially capable. However, the benefits of these facilities are not limited to only those who pay taxes but are enjoyed by all citizens, including those who do not pay taxes. This scenario illustrates the function of taxes as a means of redistributing income, ensuring that public resources and services are accessible to all members of society, regardless of their financial status.
17.
Jika suatu keadaan perlu diubah atau diperbaiki , kebijakan pajak dapat menciptakan keadaan sesuai keinginan. Misalnya jika petani merasa dirugikan karena keberadaan barang-barang impor, dapat dibuat peraturan yang mempertinggi pajak impor. Fungsi pajak dalam hal ini adalah sebagai....
Correct Answer
D. Penjaga stabilitas
Explanation
The correct answer is "penjaga stabilitas" because tax policies can be used to maintain stability in the economy by adjusting taxes to control imports and protect domestic industries. By increasing import taxes, the government can provide support to local farmers who may be adversely affected by imported goods. This helps to stabilize the economy and maintain a balance between domestic production and imports.
18.
Berikut ini merupakan ciri pajak yang dapat dibedakan dengan ciri pungutan resmi lainnya adalah
Correct Answer
A. Bersifat memaksa
Explanation
The correct answer is "bersifat memaksa" because this characteristic distinguishes taxes from other official levies. Taxes are compulsory payments imposed by the government on individuals and businesses, and failure to pay them can result in legal consequences. Other official levies, such as fines or fees, may be optional or have different consequences for non-payment. Therefore, the compulsory nature of taxes sets them apart from other types of official levies.
19.
Pemerintah daerah Gorontalo berencana memberikan porsi pembagian pajak yang lebih besar pada tahun anggran 2020 untuk pemerataan pembangunan bagi daerah tertinggal dan daerah miskin. Hal ini berarti pajak melakukan fungsi....
Correct Answer
A. Alokasi
Explanation
The statement suggests that the local government of Gorontalo plans to allocate a larger portion of tax distribution in the year 2020 for the purpose of equalizing development in disadvantaged and poor regions. This implies that taxes are being used for the function of allocation, meaning that they are being distributed and allocated to specific areas or purposes.
20.
Menurut Adam Smith pemungutan pajak harus memperhatikan asas pemungutan pajak agar tercipta keadilan. Yang bukan termasuk dalam asas pemungutan pajak adalah....
Correct Answer
B. Asas redistribusi pendapatan (redistribution of income)
Explanation
According to Adam Smith, taxation should be based on principles that promote fairness and justice. The principle of redistribution of income is not included in these principles because it involves taking from the wealthy and giving to the less fortunate, which goes against the idea of a fair and just tax system. Smith believed that individuals should be able to keep the fruits of their labor and that the government's role should be limited to protecting property rights and maintaining a stable economy. Therefore, the principle of redistribution of income does not align with Smith's views on taxation.
21.
Dalam rangka meningkatkan produksi perfilman nasional dan juga rasa cinta terhadap produk dalam negeri, pemerintah akan menaikkan pajak impor terhadap film asing dan juga barang impor yang sudah dapat diproduksi di dalam negeri. Hal ini berarti pajak tersebut mempunyai fungsi....
Correct Answer
C. Regulasi
Explanation
The correct answer is "regulasi". The explanation for this is that by increasing import taxes on foreign films and imported goods that can be produced domestically, the government aims to regulate and control the flow of these products into the country. This regulation is intended to support and promote the national film industry and encourage the consumption of domestic products, thereby increasing their production.
22.
Pada system pajak penghasilan progresif, penghasilan seseorang yang semakin tinggi dikenakan ....
Correct Answer
B. Tarif pajak yang semakin besar
Explanation
In a progressive income tax system, as a person's income increases, they are subject to higher tax rates. This means that the tax rate applied to their income becomes larger. Therefore, the correct answer is "tarif pajak yang semakin besar" which translates to "higher tax rates."
23.
Pajak merupakan salah satu sumber penerimaan negara paling utama dalam membiayai APBN suatu negara. Berikut yang tidak termasuk peran pajak pada suatu negara adalah....
Correct Answer
D. Pungutan yang diwajibkan kepada seluruh masyarakat
Explanation
The correct answer is "pungutan yang diwajibkan kepada seluruh masyarakat." This answer does not include the role of taxes in a country. Taxes are a crucial source of government revenue and are used for income redistribution, financing development projects, regulating economic activities, and as a source of revenue for the state. However, "pungutan yang diwajibkan kepada seluruh masyarakat" refers to compulsory levies imposed on the entire population, which is not a distinct role of taxes in a country.
24.
Seorang warga negara asing sedang bekerja di Indonesia selama 6 bulan, selama bekerja ia mendapatkan penghasilan sebesar Rp 250.000.000,00. Karena ia mendapatkan penghasilan dari Indonesia, maka ia membayarkan PPh atas penghasilannya yang ia dapatkan. Hal ini sesuai dengan asas....
Correct Answer
C. Kebangsaan
Explanation
The correct answer is "kebangsaan". This is because the individual is a foreign citizen working in Indonesia and earning income from the country. According to the principle of "kebangsaan" or nationality, individuals are required to pay taxes in the country where they earn income, regardless of their residency status. Therefore, the individual is obligated to pay income tax in Indonesia.
25.
Objek pajak yang meliputi permukaan bumi dan tubuh bumi yang ada didalmnya, serta konstruksi teknik yang ditanam pada permukaan bumi disebut....
Correct Answer
B. Pajak bumi dan bangunan
Explanation
The correct answer is "pajak bumi dan bangunan" because it refers to taxes on land and buildings, including any engineering constructions on the land surface. This type of tax is specifically related to the property and its structures rather than income, value-added tax, or luxury goods.
26.
Hampir semua negara di dunia menjalin kerja sama ekonomi, tidak terkecuali Indonesia. Sebagai negara berkembang, Indonesia membutuhkan banyak modal untuk pembangunan ekonomi. Upaya yang dapat dilakukan pemerintah Indonesia untuk menarik banyak investor asing adalah....
Correct Answer
D. Menciptakan stabilitas ekonomi dan keamanan sosial
Explanation
The correct answer is "menciptakan stabilitas ekonomi dan keamanan sosial". This is because creating economic stability and social security is crucial for attracting foreign investors. When a country has a stable economy and a safe social environment, it provides a favorable investment climate. Investors are more likely to invest in a country where they feel their investments will be secure and where they can expect stable returns. By ensuring economic stability and social security, Indonesia can attract more foreign investors and obtain the necessary capital for economic development.
27.
Perhatikan pernyataan berikut !
1) Mendorong defisit neraca perdagangan
2) Transfer kebudayaan antarnegara
3) Memenuhi kebutuhan dalam negeri
4) Mengurangi kemiskinan, kelaparan, dan kebodohan
5) Meningkatkan penerimaan devisa.
Alasan utama suatu negara melakukan kerja sama ekonomi Internasional terdapat pada nomor....
Correct Answer
C. 3), 4), dan 5)
Explanation
The main reasons for a country to engage in international economic cooperation are to meet domestic needs, reduce poverty, hunger, and ignorance, and increase foreign exchange earnings. This means that a country can benefit from international trade and cultural exchange, while also addressing internal issues such as poverty and education. Therefore, options 3), 4), and 5) provide a comprehensive explanation for the main reasons for a country to engage in international economic cooperation.
28.
Kerjasama ekonomi dibidang produksi, ekonomi, dan bahan baku antara Indonesia dan Korea Selatan disebut kerja sama ekonomi....
Correct Answer
D. Bilateral
Explanation
The correct answer is bilateral. The passage mentions economic cooperation between Indonesia and South Korea, which implies a two-way or bilateral agreement between the two countries.
29.
Banyak manfaat kerja sama yang dilakukan negara-negara ASEAN. Kerja sama seperti lembaga ASEAN tersebut adalah kerja sama Internasional dalam bentuk....
Correct Answer
A. Regional
Explanation
The correct answer is "regional" because the passage mentions that the cooperation among ASEAN countries is a form of international cooperation. Since ASEAN is a regional organization consisting of Southeast Asian countries, it can be inferred that the cooperation is regional in nature.
30.
Lembaga hasil kerja sama Internasional sebagai berikut:
1) Organization of Petrolium Exporting Countries (OPEC)
2) International Monetary Fund ( IMF)
3) Asian Development Bank (ADB)
4) Word Trade Organization (WTO)
5) International Bank for Reconstruction and Development (IBDR).
Lembaga kerja sama bidang keuangan terdapat pada nomor....
Correct Answer
E. 2), 3), dan 5)
Explanation
The correct answer is 2), 3), and 5). The question is asking for the institutions that are involved in financial cooperation. The International Monetary Fund (IMF) is a global organization that provides financial assistance and advice to member countries. The Asian Development Bank (ADB) is a regional development bank that provides loans and grants for economic development in Asia and the Pacific. The International Bank for Reconstruction and Development (IBRD) is a part of the World Bank Group and provides loans to middle-income and creditworthy low-income countries for development projects.
31.
Dalam perdagangan internasional, suatu negara akan menggunakan produk yang berasal dari negara lain. Misalnya, suatu negara mengimpor mesin-mesin yang biasanya akan dilampirkan informasi penggunannya oleh negara pengekspor. hal ini menunjukkan manfaat perdagangan Internasional, yaitu....
Correct Answer
A. Mempercepat alih teknologi
Explanation
The given answer, "mempercepat alih teknologi" (accelerating technology transfer), is correct because international trade allows countries to import products from other countries, including machinery and equipment. These imported products often come with information on how to use them, which can lead to the transfer of technology and knowledge from the exporting country to the importing country. This technology transfer can help the importing country to improve its industrial capabilities, increase productivity, and enhance its overall technological development.
32.
Negara A memiliki tambang emas dan negara B memiliki sumber daya alam, yaitu minyak bumi. Untuk melengkapi kebutuhan negaranya, negara A mengekspor emas ke negara B, dan sebaliknya negara B mengekspor minyak bumi ke negara A. Dalam hal ini, faktor pendorong perdagangan internasional adalah....
Correct Answer
A. Perbedaan sumber daya alam
Explanation
The correct answer is "perbedaan sumber daya alam" because it states that the driving factor for international trade in this scenario is the difference in natural resources between countries A and B. Country A exports gold to country B because it has a surplus of this resource, while country B exports oil to country A because it has an abundance of this resource. This trade is driven by the comparative advantage each country has in their respective natural resources.
33.
Berikut yang merupakan salah satu faktor penghambat perdagangan internasionala adalah....
Correct Answer
C. Keamanan suatu negara
Explanation
Keamanan suatu negara dapat menjadi faktor penghambat perdagangan internasional karena ketika suatu negara tidak aman, risiko terhadap keselamatan barang dan orang yang melintasi perbatasan menjadi tinggi. Hal ini dapat menyebabkan penurunan dalam aktivitas perdagangan internasional karena perusahaan dan individu akan enggan untuk melakukan transaksi dengan negara yang tidak aman. Selain itu, keamanan yang buruk juga dapat mengganggu jalur transportasi dan infrastruktur perdagangan, sehingga menghambat aliran barang dan jasa antar negara.
34.
Menjual barang di luar negeri dengan harga lebih murah dibandingkan dengan harga dalam negeri disebut kebijakan....
Correct Answer
B. Dumping
Explanation
Dumping is the correct answer because it refers to the practice of selling goods in a foreign market at a lower price than the domestic market. This strategy is often used to gain a competitive advantage and increase market share in the foreign market. Dumping can harm domestic industries by undercutting their prices and potentially driving them out of business.
35.
Suatu negara tidak memiliki pilihan ketika harus membeli produk dari negara lain karena lebih murah dibandingkan apabila harus memproduksi sendiri produk yang sama. Faktor pendorong perdagangan internasional dalam hal ini adalah....
Correct Answer
A. Selera masyarakat
Explanation
The correct answer is penghematan biaya produksi. This is because the passage states that a country has no choice but to buy products from another country because it is cheaper than producing the same product themselves. This indicates that the driving factor for international trade in this case is cost savings in production.