EXERCISE 2: General Provision 07) PT Yaya's Yearly Tax Notification Letter (SPT tahunan) for 2018 stated that the net income was Rp505.000.000, its fiscal loss for the Yearly Tax Notification Letter (SPT tahunan) for 2017 stated a nominal of Rp205.000.000. After a verification from the Directorate General of Tax (GDP), its actual fiscal loss for 2017 was Rp125.000.000. Calculate the taxable income (PKP) as stated before and after the verification. 08) PT Baju Manja, has obtained a preliminary refund of the tax excess (pengembalian pendahuluan kelebihan pajak) of Rp92.000 .000. After verificaion, its taxable income was Rp150.000.000 and the credit tax were; PPh22: Rp 22.000.000, PPh23: Rp35.000.000, and PPh25: Rp85.000.000. Based on the verification, establish the SKPKB (underpaid tax assessment letter), how much is the underpaid tax? How much PT Baju Manja must pay again? EXERCISE 2: General Provision 07) PT Yaya's Yearly Tax Notification Letter (SPT tahunan) for 2018 stated that the net income was Rp505.000.000, its fiscal loss for the Yearly Tax Notification Letter (SPT tahunan) for 2017 stated a nominal of Rp205.000.000. After a verification from the Directorate General of Tax (GDP), its actual fiscal loss for 2017 was Rp125.000.000. Calculate the taxable income (PKP) as stated before and after the verification. 08) PT Baju Manja, has obtained a preliminary refund of the tax excess (pengembalian pendahuluan kelebihan pajak) of Rp92.000 .000. After verificaion, its taxable income was Rp150.000.000 and the credit tax were; PPh22: Rp 22.000.000, PPh23: Rp35.000.000, and PPh25: Rp85.000.000. Based on the verification, establish the SKPKB (underpaid tax assessment letter), how much is the underpaid tax? How much PT Baju Manja must pay again