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 |