Pembahasan Ujian PAI: A40 – No. 19 – Mei 2017

PEMBAHASAN

• Tax expenses = tax rate X Earnings before income tax expense
• Earnings before income tax expenses = Total Revenue – Total benefits and operational expenses
• Total Revenue = Total Premium Income + Net Investment Income + Other Revenue
• Total Premium Income = Life + Annuity Considerations + Health
  = 3.000 + 1.000 + 800
  = 4.800

Total Revenue = 4.800 + 2.000 + 500 = 7.300

• Total benefits and operational expenses = Total benefits expense + Agent commissions + Salaries + General expenses
• Total benefit expense = life benefits + annuity benefits + health benefits + increase in liability for future benefit

Total benefit expense = 2.500 + 1.000 + 700 +100 = 4.300
Total benefits and operational expenses = 4.300 + 100 + 900 + 1.300 = 6.600

• Earnings before income tax expenses = 7.300 – 6.600 = 700
• Tax expenses = tax rate X Earnings before income tax expense
  210 = Tax rate X 700
• Tax rate = \(\frac{{210}}{{700}} = 0,3\) = 30%

Jawaban: d. 30%