PT. Abbasy is a company engaged in the business of trading household necessities. The company has been confirmed as a Taxable Entrepreneur since 2008. The following is information related to company data:

1. Company data

Company Name: PT Abbasy

TIN: 01.129.225.2.542.000

Address: Jl. Kencana Loka, BSD South Tangerang

Tel: (021) 78654321

E-mail: admin@abbasy.id

Type of Business: Trading business

Entity classification: PT (Limited Liability Company)

Director: Anton

TIN: 08.232.222.2.222.000

2. Business activities

In 2017 PT Abbasy, Tbk received income from domestic and abroad. The following commercial income statements in 2017 are as follows:

3. *) Details of Cost of Goods Sold

Inventory of merchandise January 1, 2017 IDR 30,000,000,000

Net Purchases in 2017 IDR 31,000,000,000

Merchandise inventory, December 31, 2017 (IDR 10,700,000,000)

Cost of goods sold IDR 50,300,000,000

4. Information that can be used for fiscal profit (loss) adjustments:
   1. Sales have not included sales to employees of IDR 250,000,000.
   2. Salaries, wages, THR and allowances are IDR 200,000,000 for rice and IDR 144,000,000 for holiday parcels given to employees.
   3. Telephone expenses are used for company operations and employees' personal needs.
   4. The advertising expense paid by the company is IDR 110,000,000 and the rest is a discount given by the advertising agency.
   5. There is an expenditure of IDR 35,000,000 in promotional expenses that does not have a nominative list.
   6. Income Tax is an instalment of PPh article 25 during 2017.
   7. Transportation expenses of IDR 20,000,000 were used for the Director's family travel expenses.
   8. Bad debt expense is an expense on customer receivables that are clearly uncollectible.
   9. The Company has fixed assets as follows:
      1. 10 units of office operational vehicles (Group 2), Cost per unit IDR 250,000,000 purchased on January 1, 2014, commercial age 5 years
   2. 1 Permanent Building for IDR 16,000,000,000 purchased on March 1, 2010 commercial age 25 years

All assets are depreciated using the straight-line method

1. 10. A donation of IDR 40,000,000 was given to organizations around the company while the rest was a national disaster donation.
   11. Dividend income of IDR 50,000,000 came from PT Kencana with 40% ownership, while dividends of IDR 200,000,000 came from PT Kabilah with 10% ownership.

4. 12. Rental income is income from unused building rentals.
5. Additional information for calculating corporate income tax:
   1. Fiscal Profit (Loss) in the last 2 years 2015 fiscal loss (IDR 200,000,000) Fiscal Profit in 2016 IDR 150,000,000
   2. Tax Credits for 2017: Income Tax Article 22 IDR 340,000,000 Income Tax Article 23 IDR 30,000,000 Income Tax Article 24 IDR 45,000,000 PPh article 25 has been paid every month with the same instalments every month
   3. PT Abbasy deposited the underpaid income tax using the SSP form on March 20, 2018 and submitted its annual tax return on April 1, 2018

Requested:

1. Make a fiscal reconciliation in a table!
2. Calculate the underpaid tax (PPh article 29)!
3. When is the deadline for depositing Corporate Tax Returns to be paid?
4. When is the deadline for reporting corporate taxpayers' tax returns?

PT Abbasy, Tbk Income statement For the year ended December 31, 2017 (in rupiah) Income from domestic businesses Sale Sales Return Sales Discount Net Sales Cost of goods sold Gross profit 64,500,000,000 (125,000,000) (430,000,000) 63,945,000,000 (50,300,000,000) 13,645,000,000 Operating expenses Salary, Wages, THR, Allowances Office Supplies Expense Phone Load Advertising Expenses Promotional Expenses United Nations and Stamp Duty Income tax Transportation Expenses Uncollectible Accounts Expense Depreciation Expense Donations Loss of Foreign Exchange Rate Total Operating Expenses Operating profit Income outside of business: Dividend Rent Total income outside of business (7,230,000,000) (320,000,000) (475,000,000) (127,000,000) (555,000,000) (150,000,000) (600,000,000) (345,000,000) (37,700,000) (1,140,000,000) (234,000,000) (10,600,000) (11,224,300,000) 2,420,700,000 250,000,000 30,000,000 280,000,000 Income abroad: Operating profit from Thailand Total Income Abroad 150,000,000 150,000,000 Profit (Net Income) 2,850,700,000 PT Abbasy, Tbk Income statement For the year ended December 31, 2017 (in rupiah) Income from domestic businesses Sale Sales Return Sales Discount Net Sales Cost of goods sold Gross profit 64,500,000,000 (125,000,000) (430,000,000) 63,945,000,000 (50,300,000,000) 13,645,000,000 Operating expenses Salary, Wages, THR, Allowances Office Supplies Expense Phone Load Advertising Expenses Promotional Expenses United Nations and Stamp Duty Income tax Transportation Expenses Uncollectible Accounts Expense Depreciation Expense Donations Loss of Foreign Exchange Rate Total Operating Expenses Operating profit Income outside of business: Dividend Rent Total income outside of business (7,230,000,000) (320,000,000) (475,000,000) (127,000,000) (555,000,000) (150,000,000) (600,000,000) (345,000,000) (37,700,000) (1,140,000,000) (234,000,000) (10,600,000) (11,224,300,000) 2,420,700,000 250,000,000 30,000,000 280,000,000 Income abroad: Operating profit from Thailand Total Income Abroad 150,000,000 150,000,000 Profit (Net Income) 2,850,700,000