Subject : International Taxation

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!