The Covid-19 pandemic has had a significant impact on the Indonesian economy, including

traditional markets. Here are some key points I found:

1. Dampak Pandemi: The Covid-19 pandemic has spread throughout the world,
including Indonesia, and made all people anxious about the economy and
education1.The increase in unemployment is very high, due to the decline in industrial
activities, transportation, education, and so on which results in the community's
economy being depressed, especially in households, MSMEs, and companies1.
2. Traditional Markets: Chairman of the All Indonesia Market Traders Association
(APPSI), Ferry Juliantono mentioned the existence of traditional markets that
continue to survive and run during the coronavirus or Covid-19 pandemic2. This
shows that the Indonesian economy can recover2.
3. Trader Turnover: The Ministry of Trade noted that the turnover of traders in
traditional markets on average fell by 40 percent during the Covid-19 pandemic3.
4. Technology Adaptation: Chairman of the People's Consultative Assembly of the
Republic of Indonesia Bambang Soesatyo assessed that more than 14 thousand
traditional markets spread across various regions as the heart of economic life should
not die due to the Covid-19 pandemic4.Traditional market traders must be tech-savvy
to survive4.
Overall, the pandemic has presented major challenges for the Indonesian economy, including
traditional markets. However, with innovation and adaptation, such as the use of technology,
traditional markets can survive and contribute to economic recovery.

Source : https://ekonomi.bisnis.com/read/20200729/12/1272678/omset-pedagang-pasar-
tradisional-anjlok-40-persen-saat-pandemi-covid-19
https://www.quena.id/pendidikan/66510505205/terjawab-bagaimana-pengaruh-kecurangan-
pembayaran-pajak-terhadap-sumber-penerimaan-negara-baik-apbn-atau-apbd

1. Explain the types of taxes grouped according to their legal position, nature,
authority of the collection agency, and the collection system! Based on the case
above, VAT is included in the division/grouping of what type of tax?

The types of taxes grouped according to their legal position, nature, authority of the
collection agency, and collection system are as follows:
o Based on Legal Position:
 Subjective Tax: A tax that stems from its subject, i.e. the taxpayer who
has the economic ability to pay taxes. Example: Income Tax (PPh).
 Objective Tax: A tax that stems from its object, i.e. the goods or
services that are taxed. Examples: Value Added Tax (VAT), Sales Tax
on Luxury Goods (PPnBM), Stamp Duty.
o By Nature:
 Direct Tax: A tax whose burden is borne by the taxpayer himself and
cannot be transferred to another person. Example: income tax, land and
building tax (PBB).
 Indirect Tax: A tax whose burden can be transferred to another party
because this type of tax has a tax assessment letter. Examples: VAT,
PPnBM, Customs.
o Based on the authority of the collection agency:
 State Tax: A tax levied and administered by the central government.
Most of them are managed by the Directorate General of Taxes.
Examples: PPh, VAT, PPnBM, Stamp Duty, UN (plantations, forestry,
mining).
 Local Tax: A tax collected and managed by the local government.
Examples: UN (rural and urban), Hotel Tax, Restaurant Tax,
Entertainment Tax, Billboard Tax, etc.
o Based on Picking System:
 Certain Taxes: Taxes with a fixed rate on certain types of goods or
services. Example: Cigarette Tax, Motor Vehicle Name Return Duty
(BBNKB), etc.
 Ad Valorem Tax: The tax rate is based on the value of the goods or
services. Examples: VAT, PPnBM, Customs.

Based on the above case, RW committed fraud in the payment of Value Added Tax
(VAT) by using an invalid tax invoice. VAT is included in the division / grouping of
tax types as follows:

o Legal Standing: Objective Tax

o Nature: Indirect Tax
 o Authority of the Collecting Agency: State Tax
o Collection System: Ad Valorem Tax

2. Based on the case above, the effect of tax payment fraud on state revenue sources
both APBN and / or APBD is as follows:

o Direct Losses to APBN and/or APBD: Fraud in tax payments reduces the
amount of state revenue that should be received from taxpayers. In the case of
RW, the state loss reached Rp 20.5 billion which should be a revenue for the
state budget as the main source of financing state expenditures.
o Reduction of Future Revenue Potential: Tax fraud also creates a bad precedent
and reduces the future revenue potential of certain business sectors. Other
taxpayers may be inspired to take similar actions if they see that tax violations
are not strictly punished. This can interfere with the target of state revenue
from the APBN and APBD.
o Disruption to Public Services: When government resources must be allocated
to handling cases of tax fraud, this can disrupt public services that should be
funded by tax revenues. Investigations, courts, and law enforcement in such
cases require resources and time that could otherwise be used for the benefit of
the wider community, such as infrastructure development, health, education,
etc.
o Law Enforcement as Deterren: A firm verdict against a defendant in a tax case
like this also serves as an example that can serve as a deterrent for other
perpetrators who may feel interested in committing similar fraud. This can
improve taxpayer compliance and reduce tax avoidance and evasion practices.

A memo and an email are two types of written communication that are commonly used in
professional settings. However, they have some differences in their components, nature,
format, and purpose. Here are some of the main differences between a memo and an email:

 Components: A memo does not include a carbon copy (cc) or blind carbon copy
(bcc) component, while an email does. This means that a memo is intended for a
 specific group of recipients who are directly involved in the topic, while an email can
include other recipients who may be interested or informed about the topic. A memo
also does not require a signature or a closing statement, while an email does.
 Nature: A memo is more formal and concise than an email. A memo uses
professional language and follows a specific format with a header, a body, and a
conclusion. A memo usually conveys information, policies, or decisions that affect the
organization or the department. An email is more informal and versatile than a memo.
An email can use friendly greetings and salutations, and can be customized with
various formatting options. An email can convey various types of messages, such as
requests, inquiries, feedback, updates, etc.
 Format: A memo uses columns and headings to highlight important information,
such as the date, the subject line, the thesis statement, the introductory paragraph, the
body paragraphs, and the conclusion. A memo also uses bullet points or numbered
lists to organize the content. An email uses a subject line, a recipient address, a
message content, and a signature. An email can also include attachments, hyperlinks,
and multimedia elements to enhance the message.
 Purpose: A memo is used for internal communication within an organization or a
department. A memo aims to inform, persuade, or direct the recipients about a certain
issue or action. A memo is usually distributed as a hard copy or posted on a bulletin
board. An email is used for both internal and external communication. An email can
be used for various purposes, such as communicating with clients, colleagues,
customers, suppliers, etc. An email is sent and received through the internet.

Example of a Memo:

Ex 1:

To: All Employees

From: David Sinclair, director of operations
Date: October 20, 2023
Subject: Construction in Building A and Closure of East Parking Lot
This is to inform you of construction scheduled from December 11 through
December 18 in Building A. The crew intends to work on the second floor. All
employees in Building A can plan to telecommute for these days.
Additionally, the east parking lot is going to be closed during construction, so all
employees should park in the west lot.
If you have any questions, please contact me at 901-128-2426. Thank you for your
understanding and cooperation.
David Sinclair

Ex 2:

MEMO
To: Roman Prawira
From: Handi Kurniasari
Date: June 17, 2023
Subject: Helping people living in coastal area
I have seen the people living in coastal areas in our province, especially the
children. The children there do not get proper education. I feel sorry for them.
They have not many books to read and the condition of the school is far from good.
I intend to help them by making a house for reading. I will need the help from
other members as well. Can you send a message to our community members to
come to a meeting on June 22? Thank you.

Example of a email :

Ex 1:

Subject: Happy Birthday!

Hi Rani,
I hope this email finds you well. I just wanted to wish you a very happy birthday and hope
you have a wonderful day!
You are such a great friend and I’m so lucky to have you in my life. You always make me
laugh and support me in everything I do. You are smart, kind, and beautiful inside and out.
I’m sorry I can’t be there with you to celebrate, but I’m sending you a big hug and a virtual
cake. I hope you enjoy your special day with your family and friends. You deserve all the
best!
Let’s catch up soon and plan our next adventure together. I miss you so much!
Love,
Dina

Ex 2:

Subject: Application for Marketing Manager Position

Dear Mr. Lee,
I am writing to express my interest in the Marketing Manager position that was advertised on
LinkedIn. I have attached my resume and cover letter for your review.
I have over five years of experience in marketing, with a focus on digital marketing and
social media. I have successfully managed several online campaigns for various clients,
increasing their brand awareness, engagement, and sales. I have also developed and
implemented marketing strategies, budgets, and plans for different products and services.
I am proficient in using various marketing tools and platforms, such as Google Analytics,
Facebook Ads, Mailchimp, WordPress, and Photoshop. I am also skilled in conducting
market research, analyzing data, and creating reports. I have excellent communication,
presentation, and leadership skills.
I am very interested in working for ABC Company because I admire your innovative and
customer-oriented approach to marketing. I believe that I can contribute to your company’s
growth and success by applying my skills and experience in marketing.
I would love to discuss this opportunity with you further. Please let me know if you are
available for an interview. You can reach me at 08123456789 or email@gmail.com.
Thank you for your consideration.
Sincerely,
Rizka Putri

Source:
https://kumparan.com/ragam-info/3-contoh-memo-dalam-bahasa-inggris-beserta-artinya-
21PSADKAH0h/full

https://www.dimensibahasainggris.com/2018/04/pengertian-contoh-dan-tips-menulis-memo-
bahasa-inggris.html

A. The variety of languages used in the conversation is the variety of official languages. B.
My reasons for answer A are as follows:

 Official language is the variety of language used in formal situations, such as in the
office, at school, or in official meetings.
 Various official languages use standard language, which is a language that is in
accordance with applicable grammar and spelling rules.
 The variety of official languages is objective, informative and polite.
 In the conversation, it can be seen that both speakers use a variety of official
languages because:
o They talk about work-related matters, namely projects and meetings .
o They use standard words, such as "make an appointment", "Monday",
"Tuesday", "bring", etc.
o They don't use abbreviations, slang, or slang.
 o They do not use words that are subjective, emotional, or abusive.

C. The topic of conversation is scheduling project meetings. This can be known from the
purpose and content of their conversation, namely:

 A wants to make an appointment for a project meeting with B.

 B tells the time availability on Monday or Tuesday.
 A chooses Monday for the project meeting.
 B asks A to bring the project outline to the meeting

A. The variety of languages used in the conversation is the variety of official languages. B. My
reasons for answer A are as follows: Official language is the variety of language used in formal
situations, such as in the office, at school, or in official meetings. Various official languages use
standard language, which is a language that is in accordance with applicable grammar and
spelling rules. The variety of official languages is objective, informative and polite. In the
conversation, it can be seen that both speakers use a variety of official languages because: They
talk about work-related matters, namely projects and meetings. They use standard words, such as
"make an appointment", "Monday", "Tuesday", "bring", etc. They don't use abbreviations, slang,
or slang. They do not use words that are subjective, emotional, or abusive. C. The topic of
conversation is scheduling project meetings. This can be known from the purpose and content of
their conversation, namely: A wants to make an appointment for a project meeting with B. B tells
the time availability on Monday or Tuesday. A chooses Monday for the project meeting. B asks A
to bring the project outline to the meeting