Question 1

The main function of the Annual Income Tax Return (SPT Tahunan PPh) is…

Accepted Answer

A means to report and account for the calculation of the actual amount of incometax payable

Answer

To serve as the basis for calculating the company’s profit and loss

Answer

A means of recording the company’s financial transactions

Answer

A means to calculate business expense burdens

Question 2

The Annual Income Tax Return (SPT Tahunan) for Individual Taxpayers consists of…

Accepted Answer

The main form and its attachments

Answer

The main form, attachments, and supporting documents such as tax invoices

Answer

Only the attachments containing the list of income and expenses

Answer

Only the main form of the Individual Annual Tax Return

Question 3

How should amounts in rupiah be written in the columns of the Annual Tax Return?

Accepted Answer

Written in full rupiah amounts using commercial rounding

Answer

Written with two decimal places

Answer

Written by rounding down

Answer

Written with the symbol “Rp” in front of the number

Question 4

The amount of Rp10,000,000 is written in the format…

Accepted Answer

10&#44;000&#44;000

Answer

10.000.00,00

Answer

Rp10,000,000.00

Answer

10,000,000.00

Question 5

What is meant by Separation of Assets (Pisah Harta) according to tax regulations?

Accepted Answer

Acondition where the husband and wife live separately based on a court decisionor a written agreement on separation of assets and income, so that each partyfulfills their own tax obligations independently.

Answer

A condition where the husband and wife combine their income and assets to be reported jointly.

Answer

A condition where the husband is required to report all of the wife’s income in his Annual Tax Return.

Answer

A condition where the wife has no tax obligations because they are borne by the husband.

Question 6

If there is an amount of Rp 125.50, hows hould it be written in the Annual Tax Return?

Accepted Answer

126

Answer

125.50

Answer

125.00

Answer

125

Question 7

The column containing values in foreign currencies must be filled in using the format…

Accepted Answer

Currency value is written with a maximum of 2 decimal digits using a comma as the separator.

Answer

Currency value is written without decimals

Answer

Currency value is written using a dot as the decimal separator

Answer

Currency value is written by adding the foreign currency symbol.

Question 8

Who is allowed to file the Individual Annual Income Tax Return (SPT Tahunan Orang Pribadi) in paper form?

Accepted Answer

Individual taxpayers who do not yet have an EFIN and are not required to use e-Filing

Answer

Individual taxpayers who are required to use e-Filing

Answer

Taxpayers who use the services of a tax consultant.

Answer

Corporate taxpayers with turnover above IDR 4.8 billion

Question 9

If the sum of a rupiah column results in a nil amount, what is the correct way towrite it?

Accepted Answer

Write“0”

Answer

Drawa slash

Answer

Write “nihil”

Answer

Leave it blank

Question 10

In which condition must a taxpayer complete Attachment4 Section in the Annual Tax Return?

Accepted Answer

When there is a carried forward loss from the previous year being compensated

Answer

If there is no payment of zakat or compulsory religious donation

Answer

Only if there is no foreign exchange gain

Answer

Only when there is regular monthly income

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