Tax Planning Quiz 7 (12 MCQs)

Quiz Instructions

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1. ..... focuses efficientadministration of tax procedures and minimization of tax liability through eligibleschemes.
2. 5-Section 115JB relates to .....
3. Following are the area of tax management
4. What is the rate for self-employment income for non-resident residuals.
5. What qualifies for medical relief?
6. An individual disposing of shares in an unlisted trading company must be an officer or employee of the company in order to qualify for Investors' relief
7. Bambang Eko is an employee at the PT Candra Kirana company, married without children, earning a month's salary of IDR 8, 000, 000.00. PT Candra Kirana participates in the BPJS Employment program, Work Accident Insurance premiums and Death Insurance premiums are paid by the employer at 0.50% and 0.30% of salary respectively. PT Candra Kirana covers monthly Old Age Security contributions of 3.70% of salary while Bambang Eko pays Old Age Security contributions of 2.00% of monthly salary. Apart from that, PT Candra Kirana also participates in a pension program for its employees. PT Candra Kirana pays pension contributions for Bambang Eko to a pension fund, the establishment of which has been approved by the Minister of Finance, every month in the amount of Rp. 200, 000.00, while Bambang Eko pays pension contributions of Rp. 100, 000.00. In July 2016 Bambang Eko only received payment in the form of salary. PPh Article 21 Bambang Eko a month (before Gross Up)?
8. ..... refers to a situation where a person tries to reduce his tax liability bydeliberately suppressing the income.
9. 1-Using the loopholes of law to reduce tax is known as
10. What is not a characteristic of VAT is
11. Transfer of asset with the purpose to reduce the tax liability is the case of
12. ..... is an important consideration guiding the choice of a legal form ofbusiness organisation.