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DEPARTEMAN KEUANGAN REPUBLIK INDONESIA

BADAN PENDIDIKAN DAN PELATIHAN KEUANGAN

SEKOLAH TINGGI AKUNTANSI NEGARA

UJIAN AKHIR SEMESTER GANJIL

TAHUN AKADEMIK 2000/2001

Mata kuliah             : Bahasa Inggris

Tingkat                    : I

Spesialisasi              : PBB (ABCDEF)

Hari                         : Selasa, 13 Februari 2001

Waktu ujian             : 08.00 - 09.00 (close book)

Dosen                      : Ir. Sucian Wijirahayu, M.Pd

                                 Dra. Gieta Sufi Absari

 

BUSINESS TAXES

            While government uses many different ways to regulate business, no way is more important than taxes. The types and amount of taxes levied influence bisiness decisions that, in turn, can influence the total amount of business activity for a region and for the nation.

 

            Both business firms and individuals pay many kinds of taxes to local, states, and federal govern ments. Taxes collected by federal government account for 56 percenet of all taxes collected, While varios state and local, taxes account for the remaining 44 percent. Most corporations pay nearly one-half of their profits in various kinds of taxes.

 

            Taxes are levied for different reason. When government decides to levy paricular type of tax, the questions of fairness to tax payers must be considered.

 

            Taxes are used by government for a number of reasons. Government use taxes mainly to raise revenue (money) to fund new and on going programs. Government also use taxes to regulate business activity.

 

            Government set goals that must be reached in order to provide the various services desired by the public. Examples for these services range from law enforcement and road building to providing for the military defenseof the country. It is costly for the government to provide the many services required. To pay for these services, therefore, revenue is raised by levying taxes.

            Taxes are also use to control business activity. Economic growth can be quickened by lowering taxes and slowed by lowering taxes. The federal government also taxes certain foreign goods that enter this country in order to encourage consumers to purchase American-made rather than foreign-made products. Government at the states and local levels also control business activity through taxation. For example, taxes are often high alcoholic beverages tobacc, in part to discourage customers from purchasing these products.

 

Kenneth E. Everand, et al.

BUSINESS PRINCIPLES AND MANAGEMENT

 

A.     Answer the following questions completely !

1.      Why do taxes have an influence on business decision ?

2.      What is (are) the function (s) of taxes ?

3.      What do their (paragraph 2, line 4) refer to ?

4.      When do we have to consider the fairness of taxes for the tax for payers ?

5.      What do these (paragraph 5, line 2) refer to ?

6.      How do taxes control the speed of the economic growth ?

7.      How do taxes influence the production of the local products  in America ?

8.      What is (are) the taxes role(s) in successding the state and local governments efforts to prevent their citizens from consuming harmful products ?

9.      What do the word these (paragraph 6, line 7) refer to ?

 

B.     Find the closest meaning of the underlined words by choosing the correct answer

 

1.      Government uses many different ways to regulate business.

a         road

b        street

c         method

2.      The types and amounts of taxes levied influence business decisions.

a         judgement

b        discussion

c         conclusion

3.      Taxes can influence the total amount of business activity.

a         cost

b        mountain

c         quantity

4.      Governments use taxes to raise revenue.

a         income

b        profit

c         supply

5.      Government sets goal that must be reached.

a         move

b        put

c         arrange

 

C.  Find the words or phrases in the text that mean the following things.

1.      money that has to be paid to a government for public purposes.

2.      give support, convidence or hope, to do something.

3.      provide (an institution, a project, etc.) with money.

4.      person who pay taxes.

5.      settle (a dispute, issue or case); give a judgment on.

 

 

 

D.    Write one paragraph consisting of 10 - 11 sentences. Choose one of the topics below. Write the outline before composing the paragraph

Topics :

1.      a good friend

2.      if I were a president

3.      my interesting experience

4.      my plan in the next five years

     

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