Quiz Perpajakan I

Which of the following is not an element of the definition of tax?

• Voluntary contributions

• Collection must be based on the law

• Taxpayers do not receive direct compensation from the government

• Used for national development purposes

According to Prof Rochmat Sumitro, what is the definition of Tax Law?

• A collection of regulations that govern the relationship between taxpayers and tax collectors

• A collection of laws about taxation

• Tax regulations as the basis for tax collectors

• A collection of regulations that govern the government's authority to collect taxes

Hukum pajak merupakan bagian dari :

• Hukum Pribadi

• Hukum Publik

• Hukum Administrasi

• Hukum Sipil

Apa nama hukum yang mencakup norma, tindakan, kondisi, peristiwa hukum yang dikenakan pajak, wajib pajak, dan tarif pajak?

• Hukum Formal

• Hukum Materiil

• Hukum Publik

• Hukum Privat

Apa hukum yang mengatur implementasi Hukum Material menjadi kenyataan?

• Hukum Perdata

• Hukum Publik

• Hukum Formal

• Semua jawaban di atas

Teori Perpajakan yang menjadi dasar pemungutan pajak dengan asumsi bahwa pembagian beban pajak sesuai dengan kepentingan yang diperoleh wajib pajak adalah

• Teori Asuransi

• Teori Daya Pikul

• Teori Kepentingan

• Teori Bakti

Berikut ini yang termasuk sebagai pajak langsung yang paling populer adalah

• Pajak Bumi dan Bangunan (PBB)

• Pajak Penghasilan (PPh) Ps 21

• Pajak Pertambahan Nilai (PPN)

• Pajak Hotel

What is the function of taxes used as a government policy instrument to achieve certain goals?

• Budgetary Function

• Monetary Function

• Regulatory Function

• Fiscal Function

Which of the following is NOT one of the principles of Tax Collection presented by Adam Smith in The Four Maxims?

• Equality of ability

• Certainty

• Convenience of payment

• Wealth of people

What is the tax principle that imposes tax only on income derived from Indonesia to anyone, whether Indonesian citizens or foreigners?

• Source Principle

• Domicile Principle

• Nationality Principle

• Territorial Principle