1. PT. Kanjuruhan (has ID tax number 04.322.233.2.541.

000) signed a contract to carry out waste

treatment using sanitary landfill techniques in 10 locations with a fee of Rp. 35,000,000.00. How
much the amount of income tax article 23 collected by the client?

2. Mr. Balaputradewa borrowed money on July 1, 2012, for Rp. 1,000,000.00 to Mr. Samarotungga
with an interest rate of 8% per annum. The aggreement requires Mr. Balaputradewa paid
interest on June 31, 2012 and 2013, and returned the entire principal on the second interest
payment. How much the income tax article 23 expense in 2012 and 2013? (Both has no ID tax
number)

3. Blambangan Cooperative was asked to serve dishes at the regional symposium for 300 people
with a value of IDR 15,000.00 per person. It’s ID tax number 01.222.333.1.541.000. How much
PPh 23 is deducted by the committee?