Pembahasan Soal Ujian Profesi Aktuaris
| Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian |
: |
Akuntansi |
| Periode Ujian |
: |
Maret 2014 |
| Nomor Soal |
: |
24 |
SOAL
Pengurangan pajak dapat diterapkan untuk akun gross income berikut ini, kecuali:
- Manfaat kematian
- Kenaikan cadangan tertentu
- Penurunan cadangan tertentu
- Kerugian operasional
| Pembahasan |
Chapter 13 Page 429[1]:
Tax deductions from gross income:
- Death benefits, other benefits, and insurance expenses
- Increase in specified reserves
- Policy dividends and experience-rating refunds
- Operating losses and capital losses
- Certain reinsurance considerations
- General corporate deductions for expenses
- Small life insurance company deduction (U.S. only)
- Interest paid or credited (Canada only)
- Canadian securities – loss on sale and amortixation of premium (Canada only)
Capital cost allowances (Canada only)
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
| Jawaban |
c. Penurunan cadangan tertentu |
