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4. Tn. Wong Kang Fu seorang Shinse yang tinggal di Singapura. Dia membuka praktek pengobatan tradisional cina di Jakarta. Setiap hari Sabtu dan Mingu dia

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4. Tn. Wong Kang Fu seorang Shinse yang tinggal di Singapura. Dia membuka praktek pengobatan tradisional cina di Jakarta. Setiap hari Sabtu dan Mingu dia tinggal di Jakarta. a. Dia bukan Wajib Pajak Indonesia karena belum cukup 183 hari tinggal di Indonesia. b. Dia adalah Wajib Pajak Dalam Negeri Indonesia karena memperoleh penghasilan dari Indonesia c. Dia Wajib Pajak luar negeri Indonesia karena dia memperoleh penghasilan dari Indonesia melalui tempat prakteknya di Indonesia walaupun tidak tinggal di Indonesia. d. Dia bukan wajib pajak Indonesia

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