Soal Ulangan Online Perpajakan Kelas Xi Ak & AP 2012/2013

Explanation
The correct answer is 17 Tahun 2000. This is because the question asks about the regulation for PPh pasal 22, and the correct regulation is determined by the year it was enacted. In this case, the correct regulation is the one enacted in 2000, which is the 17th year of the Republic of Indonesia.

Explanation
The correct answer is "Industri Plastik." This is because the question asks for industries that are not included in a specific type of tax (PPh Pasal 22). The other industries listed (Semen, Baja, Rokok, and Otomotif) could potentially fall under this tax category, but Industri Plastik does not.

Explanation
Pengusaha yang tidak memiliki API (Angka Pengenal Importir) akan dikenakan PPh pasal 22 sebesar 7,5%. PPh pasal 22 merupakan pajak yang dikenakan atas impor barang yang dilakukan oleh pengusaha yang tidak memiliki API. PPh pasal 22 ini dihitung berdasarkan nilai pabean barang yang diimpor.

Explanation
The correct answer is "Pegawai Negeri Sipil". This is because the question asks for the entity that is not a collector of PPh Pasal 22. PPh Pasal 22 refers to the withholding tax on imports, which is collected by certain entities such as private treasurers, Pertamina, Bulog, and government treasurers. However, Pegawai Negeri Sipil (civil servants) are not involved in the collection of this tax.

Explanation
The correct answer is Rp. 4.000.000,00. This is because PPh Pasal 22 is a withholding tax in Indonesia that is imposed on certain types of income, including services provided by contractors. The rate of PPh Pasal 22 is typically 2% of the total contract value. In this case, since the contract value is Rp. 400.000.000,00, the amount of PPh Pasal 22 that is imposed would be 2% of Rp. 400.000.000,00, which is Rp. 8.000.000,00. However, since the question asks for the amount of PPh Pasal 22 that is "dipungut" or collected, the correct answer would be Rp. 4.000.000,00, which is half of the total amount.

Explanation
Sewa is the correct answer because it is the only option that is not subject to withholding tax under Article 23. Bunga (interest), royalti (royalties), hadiah/penghargaan (gifts/awards), and gaji (salary) are all types of income that are subject to withholding tax. However, sewa (rent) is not included in the list of income types that are subject to withholding tax under Article 23.

Explanation
The given statement is false. The correct formula for calculating the Industrial Paper Tariff in the country is not mentioned in the question. Therefore, it is not possible to determine the accuracy of the given statement.

Explanation
The given statement is false. The correct formula for calculating the Industrial Paper Tariff in the country is not 2.5% x DPP PPN. The actual formula may vary and is not provided in the question. Therefore, the answer is false as the given statement is incorrect and does not represent the correct calculation for the Industrial Paper Tariff.

Explanation
The given statement is false. The correct formula for calculating the Industrial Paper Tariff in the country is not 2.5% x DPP PPN. The actual formula may vary and is not provided in the given information.

Explanation
The correct answer is Rp. 30.000.000,00. This is because PPh Pasal 22 is a tax that is imposed on the sale of certain goods or services, including the auction of taxable objects. In this case, the taxable object is a house worth Rp. 400.000.000,00. The rate of PPh Pasal 22 is 7.5%, so the amount of tax to be collected would be 7.5% of Rp. 400.000.000,00, which is Rp. 30.000.000,00.