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Uji pemahamanmu tentang Pajak Penghasilan Badan

Created by

Dyn Aezla
Dyn Aezla
Indonesia

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Uji pemahamanmu tentang Pajak Penghasilan Badan

by Dyn Aezla
1

Penghasilan yang diperoleh dari seminar, rapat, dan workshop disebut...

2

Penghasilan yang pajaknya bersifat final termasuk …

3

Pembukuan harus diselenggarakan dengan itikad baik dan …

4

Metode pembukuan yang mengakui penghasilan saat terjadinya transaksi disebut …

5

Penyusutan atas harta berwujud termasuk …

6

Masa manfaat harta berwujud kelompok II adalah …

7

Tarif amortisasi kelompok 1 dengan metode garis lurus adalah …

8

Tarif PPh Final UMKM menurut PP 55 Tahun 2022 adalah …

9

Kerugian fiskal dapat dikompensasikan paling lama selama …

10

Fasilitas Pasal 31E diberikan kepada Wajib Pajak Badan dengan peredaran bruto …

11

PT ABC membeli aset tidak berwujud dalam bentuk izin operator taksi sebesar Rp200.000.00. Izin operator tersebut pada 1 Januari 2014 dengan masa manfaat 4 tahun menggunakan metode garis lurus

12

PT Maju Jaya mengalami kerugian fiskal Rp100 jt pada tahun 2021. Pada tahun 2022, PT Maju Jaya memperoleh laba fiskal sebesar Rp60 jt. Berapakah sisa kerugian fiskal yang masih dapat dikompensasikan tahun berikutnya?

13

CV Maju Bersama memiliki peredaran bruto tahun 2023 sebesar Rp4.000.000.000. CV tersebut masih memenuhi ketentuan PP 55 Tahun 2022. Berapa PPh Final yang harus dibayar?

14

PT Sejahtera Abadi memperoleh Penghasilan Kena Pajak sebesar Rp600.000.000 pada tahun pajak 2024 dan dikenakan tarif umum PPh Badan 22%. Besarnya PPh Badan terutang adalah …

15

PT Makmur Jaya memiliki PKP sebesar Rp400.000.000 dan peredaran bruto kurang dari Rp4.800.000.000, sehingga mendapat fasilitas Pasal 31E. Berapa PPh terutang?

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