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  • Perpajakan - UTS - Selasa 19.00 - SA - Genap - Islamiah - 2022

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    This document contains information about a mid-semester exam for the Taxation course taken place on August 6th, 2022 from 7-9:30 PM in an open exam room. The exam will consist of theory questions worth 35% of the grade and case study questions worth 65%. The theory questions will cover the functions of an NPWP and SPT, tax deadlines and administrative witnesses in taxation, and taxable income objects and deductible/non-deductible reductions according to the Income Tax Law. The case study questions will involve calculating income tax amounts for an individual and a company, as well as determining tax payable for interest, commissions, and late payment penalties. Students are instructed to answer questions

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    Perpajakan_UTS_Selasa 19.00_SA_Genap_ islamiah_2022

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    This document contains information about a mid-semester exam for the Taxation course taken place on August 6th, 2022 from 7-9:30 PM in an open exam room. The exam will consist of theory questions worth 35% of the grade and case study questions worth 65%. The theory questions will cover the functions of an NPWP and SPT, tax deadlines and administrative witnesses in taxation, and taxable income objects and deductible/non-deductible reductions according to the Income Tax Law. The case study questions will involve calculating income tax amounts for an individual and a company, as well as determining tax payable for interest, commissions, and late payment penalties. Students are instructed to answer questions

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    8 views2 pages

    Perpajakan - UTS - Selasa 19.00 - SA - Genap - Islamiah - 2022

    Uploaded by

    Rian
    This document contains information about a mid-semester exam for the Taxation course taken place on August 6th, 2022 from 7-9:30 PM in an open exam room. The exam will consist of theory questions worth 35% of the grade and case study questions worth 65%. The theory questions will cover the functions of an NPWP and SPT, tax deadlines and administrative witnesses in taxation, and taxable income objects and deductible/non-deductible reductions according to the Income Tax Law. The case study questions will involve calculating income tax amounts for an individual and a company, as well as determining tax payable for interest, commissions, and late payment penalties. Students are instructed to answer questions

    Copyright:

    © All Rights Reserved
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    of 2

    FAKULTAS BISNIS DAN ILMU SOSIAL

    PROGRAM STUDI MANAJEMEN

    No.Dokumen F01.2019.00 Distribusi


    Tgl. Efektif Oktober 2019 Kaprodi Bagian Perkuliahan Dosen

    UJIAN TENGAH SEMESTER GENAP TAHUN AKADEMIK 2021/2022

    Mata Kuliah / SKS : PERPAJAKAN


    Hari/Tanggal : Sabtu / 06 Agustus 2022 Waktu : 19.00-21.30 (120 menit)
    Sifat Ujian : Terbuka Ruang :
    Dosen : Islamiah Kamil, SE., M.Ak, CAPM, CAPF

    Soal dikerjakan dengan benar, teliti dengan tulisan yang jelas dan mudah dibaca

    TEORI (Bobot 35%):


    1. Jelaskan Fungsi NPWP dan Kapan NPWP dapat dihapuskan?
    2. Jelaskan Fungsi SPT, Daluarsa pajak dan Saksi Administrasi dalam perpajakan?
    3. Jelaskan Objek Pajak Penghasilan menurut UU.36/2008 PPh?
    4. Jelaskan Pengurang Penghasilan yang Deductible dan Non Deductible (Pasal 6 dan 9 UU.36/2008 PPh)
    – Masing-masing 3

    KASUS (Bobot 65%)

    PPh 21
    Tn. Sandios bekerja sebagai pegawai tetap pada PT. Sejahtera Utama dengan gaji per bulan Rp.
    13.500.000,- Tn. Sandios Menikah dan dikarunia 4 orang anak.
    Hitunglah PPh Pasal 21 Pertahun dan Perbulan yang harus dipenuhi Tn. Sandios untuk tahun 2021?

    PPh Pasal 22
    PT. JUN HO membeli Genset Diesel dari SWISS senilai USD. 1.800.00 per unit dan sebanyak 10
    Unit dengan asuransi 0.16% dan Biaya angkut yang temasuk dalam harga barang adalah USD.
    100., transaksi ini terjadi pada tanggal 16 April 2021, atas transaksi ini telah dilunasi urusan
    pabeannya pada tanggal 8 April 2021. (API) dan (Non API)

    PPh Pasal 23
    Dalam pemeriksaan pajak tahun 2019 yang dilaksanakan Desember 2021 diketahui terdapat
    pembayaran bunga atas pinjaman dari perusahaan afiliasi kepada PT. BIG MOON yang belum
    dipotong pajak sebesar Rp.800.000.000,- Berapakah PPh pasal 23 yang masih harus disetor berikut
    sanksi pajaknya?

    1 SOAL INI BERSIFAT RAHASIA “HARUS DIKEMBALIKAN” | MILIK UNIVERSITAS DIAN NUSANTARA
    PPh Pasal 26
    PT.MANJA membayar komisi atas jasa marketing yang dilakukan oleh TAO MING TSE Ltd di China
    sebesar Rp. 800.000.000,,- dan seluruh jasa marketing dilakukan di China dan TAO MING TSE Ltd
    tidak pernah ke Indonesia untuk melaksanakan jasanya. Berapakah PPh pasal 26 yang terutang
    apabila kondisi sebagai berikut:
    a. TAO MING TSE Ltd dapat menunjukkan SKD (Surat Keterangan Domisili) berkaitan dengan
    terdapatnya P3B (Tax Treaty) antara Indonesia dan China
    b. TAO MING TSE Ltd tidak ada SKD

    -------------selamat bekerja secara mandiri semoga sukses-----------

    Kampus (v) Validasi Program Studi Tanggal Paraf

    ( ) A=Tanjung Duren ( ) B=Bekasi ( ) C=Cengkareng


    Acuan Soal (1) RPS, (2) Pustaka, (3) Pertemuan Kuliah, (4) Ketentuan evaluasi yang berlaku.

    2 SOAL INI BERSIFAT RAHASIA “HARUS DIKEMBALIKAN” | MILIK UNIVERSITAS DIAN NUSANTARA

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