This quiz works best with JavaScript enabled. Home > Taxation > Tax Planning > Tax Planning – Quiz 9 🏠 Homepage 📘 Download PDF Books 📕 Premium PDF Books Tax Planning Quiz 9 (20 MCQs) Quiz Instructions Select an option to see the correct answer instantly. 1. The first aspect of setting up of new business entity is deciding the ..... A) Form of organisation. B) Location. C) Nature. D) Output. Show Answer Correct Answer: A) Form of organisation. 2. What is the general rate for Sales Tax and Service Tax (SST)? A) Sales Tax-5%Service Tax-6%. B) Sales Tax-10%Service Tax-5%. C) Sales Tax-5%Service Tax-10%. D) None of above. Show Answer Correct Answer: A) Sales Tax-5%Service Tax-6%. 3. What is the treatment for Article 26 PPh rates? A) Income Tax Article 26 of 20% is not final in the case of individuals as foreign taxpayers. B) Income Tax Article 26 of 30% is not final in the event that an individual as a foreign taxpayer changes status to become a domestic taxpayer. C) The PPh Article 26 rate is 30% (twenty percent) and is final, applied to gross income received or obtained as compensation for work, services and activities carried out by individuals with foreign Tax Subject status, taking into account the provisions of the Double Taxation Avoidance Agreement. applicable between the Republic of Indonesia and the country of domicile of the foreign Tax Subject. D) The PPh Article 26 rate is 20% (twenty percent) and is final, applied to gross income received or obtained as compensation for work, services and activities carried out by individuals with foreign Tax Subject status, taking into account the provisions of the Double Taxation Avoidance Agreement. applicable between the Republic of Indonesia and the country of domicile of the foreign Tax Subject. Show Answer Correct Answer: D) The PPh Article 26 rate is 20% (twenty percent) and is final, applied to gross income received or obtained as compensation for work, services and activities carried out by individuals with foreign Tax Subject status, taking into account the provisions of the Double Taxation Avoidance Agreement. applicable between the Republic of Indonesia and the country of domicile of the foreign Tax Subject. 4. This statement is correct A) The difference in Equalization of PPh 23 occurs because there is a purchase of materials. B) Differences in Equalization of PPh 4 (2) occur due to differences in rental costs and service charges. C) Differences in Equalization of PPh 21 occur due to PPh 21 Objects that have been reported. D) The difference in Equalization of Turnover occurs because the VAT and Corporate Income Tax turnovers are the same. Show Answer Correct Answer: A) The difference in Equalization of PPh 23 occurs because there is a purchase of materials. 5. 10-Which of the following is an objective of tax management? A) Minimize litigation. B) Productive investment. C) Compliance with legal formalities. D) Healthy growth of economy. Show Answer Correct Answer: C) Compliance with legal formalities. 6. Types of tax planning are A) Short-range and long-range tax planning. B) Permissive tax planning. C) Purposive tax planning. D) All the above. Show Answer Correct Answer: D) All the above. 7. Regarding the obligation to report income tax that has been withheld and paid, there are sanctions if the report is late, the amount of the sanction is: A) Rp. 100.000. B) Rp. 200.000. C) 2% of tax debt. D) 2% of underpayment. Show Answer Correct Answer: A) Rp. 100.000. 8. Income that is deducted from PPh Article 21 and/or PPh Article 26 except..... A) Income received or earned by Permanent Employees, whether in the form of Regular or Irregular Income. B) Income received or obtained by pension recipients regularly in the form of pension money or similar income. C) Income of non-permanent employees or casual workers, in the form of daily wages, weekly wages, piece wages, piece wages or wages paid monthly. D) Income in the form of production services, bonuses, gratuities, bonuses or other regular rewards received or received by former employees. Show Answer Correct Answer: D) Income in the form of production services, bonuses, gratuities, bonuses or other regular rewards received or received by former employees. 9. Any amount distributed among family members of HUF is totally ..... in the hand of family member because doubled taxation is not allowed. A) Taxable. B) Chargeable. C) Exempted. D) None of the above. Show Answer Correct Answer: C) Exempted. 10. Taxation System with Withholding Tax is a system of withholding or collection (Pot-put) where third parties, both WP-OP and WP-Domestic Agency, are entrusted by statutory regulations to carry out the obligation to withhold or collect tax on income paid to income recipients ..... A) Correct. B) Salah. Show Answer Correct Answer: A) Correct. 11. For companies that are still suffering losses, what will you get from giving in kind and enjoyment (benefit in kind)? A) Reduce Income Tax Article 21. B) Increase PPh article 21. C) Doesn't have any impact. D) Corporate income tax becomes non-zero. Show Answer Correct Answer: A) Reduce Income Tax Article 21. 12. Craig bought his first residential property in March 2024 for £ 240, 000. How much LBTT is payable? A) £ nil. B) £ 1, 300. C) £ 1, 900. D) £ 4, 800. Show Answer Correct Answer: B) £ 1, 300. 13. There are 2 focuses in planning Potput Income Tax, including: A) As Mandatory Deductor & Paying Party. B) As Mandatory withholding and Party being withheld. C) As mandatory withholding and reporting party. D) As the Obligor to cut and the party who cuts. Show Answer Correct Answer: B) As Mandatory withholding and Party being withheld. 14. The chairman of bpupki is A) Muhammad even. B) R.P SOeroso. C) Radjiman wedyodiningrat. D) Robert Pakpahan. Show Answer Correct Answer: C) Radjiman wedyodiningrat. 15. Submission of BKP/JKP where VAT is collected at a certain amount of cfm. Article 9A paragraph (1) of the VAT Law by PKP who submits BKP/JKP has a Tax Invoice Code..... A) 07. B) 05. C) 09. D) 06. Show Answer Correct Answer: B) 05. 16. There are ..... stages in the imposition of tax by the government. A) One. B) Two. C) Three. D) Four. Show Answer Correct Answer: C) Three. 17. Dokuritsu Junbi Inkai = ..... A) Ppki. B) Bpupki. C) Your father is pki. D) Ppkkli. Show Answer Correct Answer: A) Ppki. 18. Which of the following deduction is not applicable on company A) 80 IB. B) 80 GGB. C) 80 P. D) 80 G. Show Answer Correct Answer: C) 80 P. 19. Not included in the definition of income deducted by PPh Article 21..... A) Compensation to activity participants, including pocket money, representation money, meeting money, honorarium, prizes or awards in any name and in any form, and similar compensation in any name;. B) Income of non-permanent employees or casual workers, in the form of daily wages, weekly wages, piece wages, piece wages or wages paid monthly. C) Pension contributions paid to a pension fund whose establishment has been approved by the Minister of Finance, old-age allowance contributions or old-age security contributions to the old-age benefit administering body or workers' social security administering body paid by the employer. D) Income in the form of production services, bonuses, gratuities, bonuses or other irregular rewards received or earned by former employees. Show Answer Correct Answer: C) Pension contributions paid to a pension fund whose establishment has been approved by the Minister of Finance, old-age allowance contributions or old-age security contributions to the old-age benefit administering body or workers' social security administering body paid by the employer. 20. Business asset disposal relief can only be claimed once during an individual's lifetime A) True. B) False. Show Answer Correct Answer: B) False. ← PreviousNext →Related QuizzesTaxation QuizzesTax Planning Quiz 1Tax Planning Quiz 2Tax Planning Quiz 3Tax Planning Quiz 4Tax Planning Quiz 5Tax Planning Quiz 6Tax Planning Quiz 7Tax Planning Quiz 8Tax Planning Quiz 10 🏠 Back to Homepage 📘 Download PDF Books 📕 Premium PDF Books