dr. Mang (single) is an Indian citizen who started living in Indonesia in June 2018.

dr. Mang is a cardiologist who practices at a Happy 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. Mang at the end of each month.

dr. Mang has been registered as a taxpayer at KPP Pratama Jakarta. House in the Jakarta area, dr. Mang also open a cardiac specialist practice. In the first three months of 2020, the doctor's services were seen by patients at the Happy Hospital for the actions of dr. Mang 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 Happy Hospital and explain the tax implications!