taxation law chapter 1 to 5

Question 1

Which is not Taxable person:

Accepted Answer

An divided inheritance

Question 2

Self-correction of Tax Return as disclosure of untruth & hasn't been investigated because of tax crimes,imposed fine

Accepted Answer

150 % of the amount of tax underpaid

Question 3

Tax Rate Method that Indonesian Income Tax adopts...

Accepted Answer

Progressive Rate

Question 4

These statement, which one is untrue for Non Resident Tax Payer

Accepted Answer

Get a personal exemption facility / Taxable Income (PTKP)

Question 5

Refunds of tax payments already deducted as expenses is Taxable Object

Accepted Answer

True

Question 6

The Due Date for Filing Tax Return Periodic Tax Return,Annual Tax Return Individual & entity tax payer are respectively:

Accepted Answer

20 days after end Taxable Period,3 months , 4 months after the end Tax Year

Question 7

Which is not categorized as region taxes and should be collected byProvince Government

Accepted Answer

Hotel Tax

Question 8

Inheritances is NON-TAXABLE OBJECT

Accepted Answer

True

Question 9

The obligation to register is also applied for a married woman who is taxed individually and separately

Accepted Answer

True

Question 10

The characteristics of the Official Assessment System in the tax collection system are:

Accepted Answer

Taxpayers are passive

Question 11

Determine and calculate the applicable progressive rate for the following individual taxable income Rp. 1,500,000,000

Accepted Answer

Rp 395.000.000

Question 12

Tax law whose purpose is to implement material tax law into reality is called ...

Accepted Answer

Formal Tax Law

Question 13

The following is an example of a non-Taxable person, except

Accepted Answer

Mr EricoWijaya,Businessman from Chicago, settle and has own business there

Question 14

GENERAL PROVISIONS AND TAXATION PROCEDURES LAW,is based on the Law which was lastly amended by Law number

Accepted Answer

Law No. 16 Year 2009

Question 15

Tax law is part of the law ...

Accepted Answer

PUBLIC LAW

Question 16

Payments by an insurance company to an individual in connection with health,accident,life,education are taxable object

Accepted Answer

False

Question 17

The Amendment of a Tax Return by tax payer voluntarily within 2 years of Taxable Period and before tax assessment held

Accepted Answer

subjected to an administrative penalty of 2% interest for each month

Question 18

Interest which is determined by General Provisions and Taxation Procedures is Non Taxable Object

Accepted Answer

False

Question 19

The Report as the results of the the tax/assessment audit is the report of ?

Accepted Answer

NOTICE OF TAX ASSESSMENT

Question 20

A tax collection system whereby the taxpayer determines the amount of tax owed himself...

Accepted Answer

Selft assessment system

Question 21

Director General of Taxes may extend the period for filing an Annual Tax Return referred for no longer than

Accepted Answer

2 months

Question 22

The newer regulations will be applied rather than the previous/ current regulations, is the meaning of Principle Law....

Accepted Answer

Lex posteriori derogat legi priori

Question 23

Disclosure of untrue/ Amendment TAX RETURN (SPT) before publication NOTICE OF TAX ASSESSMENT (SKP) is imposed a fine of

Accepted Answer

50 % of the amount of tax underpaid

Question 24

Tax Identification Number 09.945.465.4-121.000; The code of KPP (Tax Office) indicated by number

Accepted Answer

121

Question 25

Name: Shinzy,Domiciled Taiwan, but has a stock investment at Lippo Group in Indonesia. Tax Person Status known as

Accepted Answer

Non Resident Tax Payer Personal

Question 26

Which is not part of the theories supporting the Tax collection at Indonesia...

Accepted Answer

Supply and Demand Style Theory

Question 27

Individuals who have met the subjective requirements of tax and the object of tax are called ...

Accepted Answer

taxpayer

Question 28

One type of tax that includes Indirect Tax ...

Accepted Answer

VAT Tax

Question 29

The Fine Sanction for a Taxpayer who fails to file VAT Periodic Tax Return within the time limit

Accepted Answer

Rp 500.000

Question 30

Insurance premiums is Non Taxable Object

Accepted Answer

False

Question 31

The tax law governing tax subjects and tax objects is called ...

Accepted Answer

Material tax law

Question 32

Everyone who does not register NPWP purposely will be punished to be put in prison at the longest for

Accepted Answer

6 years

Question 33

The tax object is income, i.e. any additional economic capabilities received or obtained a taxpayer,only from Indonesia

Accepted Answer

False

Question 34

Income Tax Law in Indonesia is based on the Law which was lastly amended by Law number

Accepted Answer

36 of 2008

Question 35

Non Taxable Person is regulated in what number article in Law No. 36 of 2008?

Accepted Answer

Article 3

Question 36

The Due Date for Payment and Remittance of Tax shall not later than ??? day from the due date of of a taxable period

Accepted Answer

15 Days

Question 37

Non Taxable Object is regulated in what number article in Law No. 36 of 2008?

Accepted Answer

Article 4 Paragraph 3

Question 38

Domestic tax revenue comes from ...

Accepted Answer

Income Tax, VAT, Sales tax on luxury goods, excise

Question 39

Which is not the principle of tax collection according to Adam Smith in his book Wealth of Nations is ...

Accepted Answer

Principle of Economy

Question 40

TAX ASSESSMENT SYSTEM which gives an authority to the tax collector for determining the amount of tax payable

Accepted Answer

Official Assessment System

Question 41

The constitutional foundation used to make the taxation law is ...

Accepted Answer

Article 23 of the 1945 Constitution

Question 42

Specifies an amount of tax over payment as a result of higher taxes credit than the tax payable

Accepted Answer

Notice of Tax Over payment Assessment

Question 43

The Fine Sanction for a Taxpayer who fails to file Individual Taxpayer Annual Tax Return within the time limit

Accepted Answer

Rp 100.000

Question 44

An undivided inheritance will end up as a Taxable Person if the undivided inheritance has been distributed

Accepted Answer

True

Question 45

NPWP( TIN) consists of

Accepted Answer

15 digits

taxation law chapter 1 to 5

Questions 45

taxation law chapter 1 to 5

Questions 45