dr. Veejay (K/3) is an Indian citizen who started living in Indonesia in June 2019. dr. Veejay is a cardiologist who practices at a Healthy Heart 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. Veejay at the end of each month. dr. Veejay has been registered as a taxpayer at KPP Pratama Jakarta Tanah Abang Dua. House in the Petamburan area, dr. Veejay also open a cardiac specialist practice. In the first three months of 2014, the doctor's services were seen by patients at the Healthy Heart Hospital for the actions of dr. Veejay is as follows: Month January February March Amount of Doctor Services paid by Patients (Rp) 50,000,000 40,000,000 70,000,000 Calculate the tax objects that are the obligation of the Healthy Heart Hospital and explain the tax implications!