For question 1 and 2 PT XTZ signs a secondment agreement with Paris Saint Germany Company (PSG Co.), a company residing in France. PSG assigns its staffs as PT XTZ's employees for 5 months. The employees obtain salaries directly from PT XTZ. In addition to that PSG Co provides advices from France. In relation with the above agreement, PT XTZ pays IDR 500 million to PSG Company. 1. What is the payment made by PT XTZ to PSG Company called? a. Management fee. b. Technical fee. c. Consultant fee. d. Employment fee. 2. What is PT XTZ's tax obligation in relation to the payment to PSG Company? a. The said payment is subject to withholding tax at the rate of 20% from gross amount. b. Withholding tax article 26 at 10%. c. Withholding tax article 26 at 0%. d. Exempted from income tax according to tax treaty between Indonesia-France. For question 3 and 4 Lyon Construction Company (France) wins a bid for the cable installation under the Java Sea. The installation started on March 1, 2015 and will be completed on July 31, 2015. The value of the contract is IDR 10 billion. 3.What is the tax position of Lyon Construction Company (LCC)? a. There is a permanent establishment of LCC. b. There is no permanent establishment of LCC. c. There is a representative office of LCC. d. There is no representative office of LCC. 4. The tax treatment on the said income derived by LCC, a. Subject to income tax in Indonesia. b. Exempted from income tax in Indonesia. c. Subject to income tax at the rate of 0,44% of its total export to Indonesia. d. Subject to income tax at the rate of 20% of the gross proceed