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= 24.500/12.250
=2%
= 79/39,5
=2%
Demand has an unitary elasticity at the chosen quantity then a moderate percentage change in the price
will be offset by an equal percentage change in the quantity. So the company will earn the same revenue
whether it moderately increases or decreases the price.
Revenue is maximized when the elasticity is equal to one, the current fare will make maximum revenue.
What is meant by individual taxpayers is clearly only one person (personal), such as employees, doctors,
lawyers, business people, civil servants, military, police and others in accordance with the tax laws and
regulations currently in force. Based on the example above which is called Personal Tax Payer is
• Individual taxpayers who have income from work Sedangkan Wajib Pajak Orang Pribadi dibagi menjadi
5 Kategori yaitu:
1. Private person (Parent) that consists of unmarried taxpayers and husbands as family heads.
2. Life Split (HB) is a married woman who is taxed separately because life is separated based on the
judge's decision (divorce)
3. Property Separation (PH), namely husband and wife who are taxed separately because they want in
writing based on the agreement on the separation of property and income in writing.
4. Choosing Separate (MT), namely married women, in addition to the separate categories of life and
property separation, which are taxed separately because they choose to exercise their rights and fulfill tax
obligations separately from their husbands.
5. Undivided inheritance (WBT) as a unit is a substitute subject, replacing those entitled, namely Wajib
Pajak Badan (WP Badan)
What is meant by a body is a body is a group of people and / or capital which is a unit that does business
or does not conduct business which includes limited liability companies, partnership companies, other
companies, state-owned enterprises or regionally owned business entities by name and in what form
also, firms, partnerships, cooperatives, pension funds, partnerships, associations, foundations, mass
organizations, socio-political organizations, or other organizations, institutions and other body forms
including collective investment contracts and permanent establishments.
1. Agency
2. Joint Operation (JO), which is a form of joint operation that submits taxable goods and / or taxable
services on behalf of the form of joint operation.
4. Treasurer, government treasurer who pays salary, wages, honorarium, allowances and other payments
in connection with work, services, or activities, and is obliged to deduct or collect taxes in connection with
payment of delivery of goods and services, and other payments in accordance with statutory regulations
invitation in the field of taxation.
The Operator of Activities, namely those who make payment of benefits in the name and in any form in
connection with the implementation of activities and are required to deduct or collect taxes in accordance
with the laws and regulations in the field of taxation.
Taxpayers include taxpayers, tax cutters and tax collectors, these three words have different meanings or
meanings. For example, taxpayers are entrepreneurs who directly pay their taxes to the State treasury.
Then the tax cutter here is exemplified as a company that deducts tax on the income of its employees,
and finally the tax collector can be exemplified as a company or treasurer who collects taxes on the
purchase of goods or services from his clients.