PT Yogya entered into a work contract with PT Advertising. PT Advertising is an advertising agency business. Making and placing ordered advertisements from a company that specializes in the manufacture and installation of advertisements, namely PT Dinda. The contract between PT Yogya and PT Advertising is worth IDR 158,000,000 with the following details:

- Advertising material creation service (made by PT Advetising itself) of Rp. 50,000,000

- Agent fee (received by PT Advertising) of IDR 8,000,000

- The cost of making and placing advertisements (which makes PT Dinda so PT Advertising pays to PT Dinda) is IDR 100,000,000.

Calculate PPh 23 if:

a. PT Advertising does not show or weaken evidence to PT Yogya for a payment of IDR 100,000,000 (10%)

b. PT Advertising shows or sends proof of evidence to PT Yogya for a payment of IDR 100,000,000 (15%)