POLITEKNIK “API” YOGYAKARTA

UJIAN SEMESTER GENAP

TAHUN AKADEMIK 2019/2020

Matakuliah : Bahasa Inggris II

KodeMata Kuliah : PK 272
Semester : II (Dua)
Jurusan : Perpajakan
Hari, Tanggal: Selasa, 23 Juni2020
Dosen : Dra. Suwinarni,M.M.

I.READ THE TEXT AND ANSWER THE FOLLOWINGQUESTIONS.

THE RISE OF DIGITAL TAXES DURING A PANDEMIC

Latest DataReportal reports show that as of January, internet penetration in Indonesia

stood at 64 percent of the population or 175,4 million users, up 17 percent or 25million
people from2019.

Social media penetration was at 59 percent or totalling 160 million users, representing
an increase of 8 percent or 12 million people from April 2019. These data shows good
prospects for the digital economy and digital taxes.

However, the organization for Economic Cooperation and Development (OECD)

Inclusive Framework, which consists of 129 countries, has yet to conclude an
International agreement on digital taxation. Developing countries need to maintain
pressure on the Inclusive framework committee so that their interets can to be
accomodated in future digital taxation practices.

But even before an International consensus is achieved, countries may have to resort
to unilateral measures to deal with digital taxation. They need to improve their tax
administration and tax policy, especially regarding business models and value created.

Prevailling international taxation rules that were designed in the 20th century for brick
and mortar business cannot apply to the new business models of the digital economy.
But it is urgent for countries to regulate digital taxes to protect both revenues and the
domestic industry.

Provisions in the new law have become a legal umbrella for governing taxation
matters related to cross-border digital economic activities. This is in line with earlier
Government Regualtion No. 80/2019 on trade through electronic systems, which also
stipulates digital taxation arrangements.
QUESTIONS

1. Based on the text, Where can we obtain the information about the increase
of internet penetration?
Answer : We can obtain the information about the increase of internet
penetration from the DataReportal reports.

2. How many people used social media before April2019?

Answer : There are 175,4 milion people that used social media before April 2019

3. What does OECD stand for?

answer : OECD stands for develop and promote social and economic policies.
And also to achieve sustainable economic stability.

4. How many countries join OECD?

Answer : There are 129 countries joined OECD

5. According to you, Is it needed to regulate digital taxes ?Why?

Answer :
 II. COMPLETE THE SENTENCES USING GOOD CONDITIONAL SENTENCE

1. If taxes are too high to run this business, the employers can’t pay goodwages
2. If many busineses can’t afford to operate, many businesss will go bankrupt.
3. If the government overtaxed the economy, the poor people will be unable to find
a job.
4. If she sent the application letter before July, she would have had aninterview
5. If you fulfilled the requirements, the company will accept you as the
new employee.

III. WRITE YOUR POSITION WHEN YOU GOT DISCUSSION WITH YOURGROUP
AND DESCRIBE YOUR JOB AND GIVE THE REASONS WHY YOU WERE
QUITED (FIRED) ORNOT

IV. ANSWER THE FOLLOWINGINTERVIEW

1. Which one is more important between ability and interest?

Answer : In my opinion. The important thing is interest, because when we choose
something and reach a general point of success someone needs strong
interest.its role after someone reaches a certain stage of success

2. What can you contribute to this company?

Answer : I will work to be a good and honest member and i will give my best
passion and enthusiasm when i am working. So, it can make this company grow.

3. If a company offers you a certain job that you cannot do it yet because you
never studied before, what answer will you give?
Answer :I will accept it. And i will always learn about the new skill from the job.

4. What do you consider your weak points?

Answer : My Weakness is about noting important things related to work in my
pocket book.But I will try to overcome this weakness

5. How to evercome yourweakness?

Answer : By way more thoroughly and carefully in noting.Important things in the
book

V. BASED ON THE JOB VACANCY BELOW, WRITEAN

APPLICATIONLETTER

URGENTLY NEEDED :
We are seeking Tax and Accounting Staff

General Requirement:

 Male/Female

 Advance computerskill

 At least 2 Year(s) of workingexperience

 Prior experience in any field related toservices/hospitality

industry/accounting

 Excellent interpersonal and communication skills, with theablity

to liaise successfully with clients andcommunity

 Ability to work in under supervision and high level attentinto

detail with conscientious work ethic.

 Have strong initiative and

 Fluency in  Ability to work well under pressure and tightdeadline
written and
spokenIndonesia  Good performance, easygoing
/English

Interested persons with the required background and experience are invited to submit their
application to HRD in the address or email before 15 July 2020.
Please enclose a detailed CV, copies of certifice and recent photographs

Office
PT Nusa Semesta
Jl Panca No 35 Kav 3. 4fl Jakarta
Email: nusmestataxoffice@gmail.com

GOOD LUCK
WINNER
20

NOTE :

 PENGIRIMAN LEMBAR JAWABAN MELALUI EMAILMENCANTUMKAN

NIM/NAMA SERTA NAMA MATA KULIAH DAN NAMA DOSEN PADA ISIAN
SUBYEK EMAIL.
 JAWABAN DIKIRIM KE(uaspj@poltekapi.ac.id).
 PENGIRIMAN JAWABAN BY EMAIL (FORMAT.DOC ATAU .PDF) BATAS
WAKTU JAM 24.00 WIB PADA HARI ATAU TANGGAL MATA KULIAHDIUJIKAN.