Strategies for Reducing Unemployment through Increasing TPAK

Strategies for Reducing Unemployment through Increasing TPAK 11. When Budi's income is Rp. 2,000,000.00 the tax paid is 10%. The same tax rate is also applied when Budi's income is Rp. 3,000,000.00. Based on this statement, the tax rate used is... a. Progressived . Stay tuned b. Proportionale . Regressive c. Degressive Answer : b. Proportional 12. Taxes whose payment cannot be transferred to another party are called taxes... a. Directd . Objective b. Daerahe . Central c. Indirect Answer : a. Direct 13. Taxes are used to finance development. This means that taxes have a function... a. Alokasid . Authorization b. Budgetere . Regulation c. Distribution Answer : a. Allocation 14. In the Self Assessment system, the tax calculation is done by the taxpayer. a. Officerd . Officer and taxpayer b. Government . Tax accountant c. Taxpayer Answer : c. Taxpayer 15. An example of an indirect tax is... a. Income tax . Sales tax b. Land and building taxe . Retribution tax c. Motor vehicle tax Answer : d. Sales tax ESSAY 1. Mention the process of preparing the state budget!Answer: a. The President, assisted by the Minister of Finance, makes the Draft State Budget b. Draft budget submitted to DPR c. DPR discusses the Draft State Budget d. There are two possibilities: acceptance and rejection. - If accepted, the Draft State Budget is passed into the State Budget. - If it is rejected, it will use last year's state budget. 2. Name and explain at least three functions of the state budget! Answer: a. Allocation: Revenue in the state budget is used to finance development b. Distribution: The state budget is used as an income equalization tool. c. Stabilization: The State Budget is used as a guideline so that State revenues and expenditures are organized. 3. Mention the kinds of central government expenditure! Answer: a. Routine expenditures: expenditures that are made every year b. Development expenditure: expenditure used for development c. Spending on regions: balancing funds and regional autonomy funds. 4. Mr. Bayu works at PT Makmur Bahagia with an income of Rp. 6,000,000.00 per month. He receives an old-age allowance of Rp. 200,000 per month and a death insurance allowance of Rp. 100,000 per month. In addition, he is also obliged to pay a pension contribution of I D R . 100,000 per month and 5% office fee per month. Mr. Bayu is married and has 5 children. Calculate the income tax that Mr. Bayu must pay per year and per month! lOMoARcPSD|26370826 Answer: Monthly income = Rp. 6,000,000.00 Old-age allowance = Rp. 200,000.00 Insurance allowance = Rp. 100,000.00 Total = Rp. 6,300,000.00 Reduction: Pension contribution = Rp. 100,000.00 Position cost= Rp. 315,000.00 Total= Rp. 415,000.00 Net income for a month = Rp. 6,300,000 - Rp. 415,000 = Rp. 5,885,000 Net income for a year = Rp. 5,885,000 x 12 = Rp. 70,620,000 PTKP: Mr. Bayu : IDR 15,840,000.00 Wife : Rp. 1,320,000.00 Children (3) : Rp. 3,960,000.00 Total PTKP : IDR 21,120,000.00 PKP = Rp. 70,620,000.00 - Rp. 21,120,000.00 = Rp. 49,500,000.00 Rate = 5% 5% x Rp. 49,500,000.00 = Rp. 2,475,000.00 / year Monthly = = IDR 206,250 So Mr. Bayu's income tax for a year is Rp. 2,475,000.00 and a month is Rp. 206,250.00 5. Mr. Budi owns an area of land with a price of Rp. 200,000 per meter. On the land stands a building with an area of Rp. 100,000 per meter. Next to it there is a garden area with a price of Rp. 50,000 per meter. If the BTKP is Rp. 12,000,000. How much PBB should Mr. Budi pay? Answer: Land = x Rp. 200,000.00 = Rp. 40,000,000.00 Building = x Rp. 100,000.00 = Rp. 10,000,000.00 Garden = x Rp. 50,000.00 = Rp. 2,500,000. 00 NJOP == Rp. 52,500,000.00 NJOP - BTKP = Rp. 52,500,000.00 - Rp. 12,000,000.00 = Rp. 40,500,000.00 NJKP = 20% x Rp. 40,500,000.00 = Rp. 8,100,000.00 PBB = 0.5% x Rp. 8,100,000.00 = Rp. 40,500.00 So Mr. Budi's PBB is Rp. 40,500.00