27. The tariff of 2% of the gross amount of the other services is described in the Regulation of the Minister of Finance no. 141 / PMK.03 / 2015 and effective applied on August 24, 2015. Which one of the following statement is called income tax article 23 related to list of services? a. Appraisal, Actuary, Supporting in the field of geothermal business and mining of oil and gas (oil and gas) and Mixing film. b. Appraisal, dividend, supporting in the field of geothermal business and mining of oil and gas (oil and gas) and Mixing film. c. Appraisal, divid.nd and rent building. d. Appraisal, dividend, and actuary. 28. Which one is the tariff of dividend received based on Article 17(2c) and Article 4(2) pph 4(2) ? a. 10% b. 15% c. 5% d. 25% 29. Which one is the tariff of royalty based on Income Tax Article 26? a. 20% b. 15% c. 5% d. 25%