Pembahasan Soal Ujian Profesi Aktuaris
SOAL
Diketahui akun-akun dari statement of operation sebagai berikut:
- Premium income: life 3.000
- Premium income: annuity considerations 1.000
- Premium income: health 800
- Increase in liability for future benefits 100
- Other revenue 500
- Life benefit 2.500
- Annuity benefit 1.000
- Health benefit 700
- Agent commissions expense 100
- Salaries 900
- General expense 1.300
- Net investment income 2.000
Pilihlah jawaban yang paling mendekati
Dengan menggunakan data di atas, hitunglah :
Apabila diketahui expense untuk pajak penghasilan adalah 210, berapakah tarif pajak penghasilannya:
- 15%
- 20%
- 25%
- 30%
- 40%
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%