Case IlI Mr Teuku Hamid, CPA is a management accountant work in PT Zahira, the corporation which produce an accounting information system software. Hw works in PT Zahira in January 2009, and remains with the company up to this day. He married his wife, Mrs. Kinan on March 2005 and the couple have two daughter, Jeni 2 years old, and Sinta 1 years old. On 3 January 2011, Mrs Kinan gave birth to the boy named Soni. Mr. Teuku has also brother that become his full responsibility. Monthly income of Mr Teuku Hamid is as follows Rp. 2.250.000 Rp. 200.000 Salary Child allowance (each child) Wife allowance Occupational allowance Rp. 700.000 Rp. 1.100.000 Housing allowance Benefits in kind (in form of car) Rp. 1.500.000 Rp. 1.500.000 Insurance premium paid by the employee Pension fund contribution Old age allowance contribution Rp. 250.000 Rp. 200.000 Insurance premium paid by the employer Working accident insurance Life insurance Contribution of old age savings Pension Premium 2,00% x salary : 1,00% x salary Rp. 100.000 : Rp. 50.000 Beside Mr Hamid, PT Zahira also hired Udin, ex-employee to work for reparation, paid Rp 350.000 per day for 3 days, and paid Mr Gerald (Indonesian citizens) for accounting training Rp. 75.000.000 On the basis of these data, prepare an Income Tax Article 21 liability withhold on the February 2011 by PT Zahira