dr. Lan (single) is an Indian citizen who started living in Indonesia in June 2017.

dr. Lan is a cardiologist who practices at a Health Hospital with the agreement that every doctor's service that suits the patient will be deducted 20% by the hospital as part of the hospital stage and the remaining 80% of the doctor's services will be carried out to dr. Lan at the end of each month.

dr. Lan has been registered as a taxpayer at KPP Pratama Jakarta. House in the South Jakarta area, dr. Lan also open a cardiac specialist practice. In the first three months of 2016, the doctor's services were seen by patients at the Health Hospital for the actions of dr. Lan is as follows: Month Amount of Doctor Services paid by Patients (Rp) January 60,000,000 February 50,000,000 March 80,000,000 Calculate the tax objects that are the obligation of the Health Hospital and explain the tax implications!