Subject : International Taxation

CASE : Case 1 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 2019, the doctor's services were seen by patients at the Healthy Heart Hospital for the actions of dr. Veejay is as follows: Month Amount of Doctor Services paid by Patients (Rp) January 50,000,000 February 40,000,000 March 70,000,000 Calculate the tax objects that are the obligation of the Healthy Heart Hospital and explain the tax implications! Case 2 PT ABC is a company engaged in all fields of business. Shareholders of PT ABC are Mr. Widodo (25% ownership), Mr. Wen Yung a Malaysian citizen and residing in Malaysia (25% ownership), PT SWJ (30% ownership) and PT TUM (20% ownership). In October 2019 PT ABC paid dividends to each shareholder according to their ownership with a total dividend of Idr 100,000,000. Calculate the tax in that case and explain it each tax object! Case 3 Dutch NV is a limited company which domicile in Netherlands. This Company received royalty payment from PT. ABS (Indonesian Company) in June 2019 amount of USD 50.000. Due to Dutch NV is late to provide GDT-1 form. Explain the case based on the students know about international taxation!