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From the following tax objects, divide them into 3 types of income, namely a. Income subject to Income Tax Article 17 (Non Final); b Income subject to Final Income Tax; c

Income that is not an object of Tax.

a. PT Apotik Bima Dividend Receipt Rp. 50,000,000.

PT Echo & Echi has a 30% share investment.

b. Profit portion from capital participation in CV Echooo which manages the canteen at Sumber Waras Hospital is IDR. 10,000,000. PT Echo & Echi has turnover of 20%.

c. Building rental receipts from PT Sugih Waras Rp.

20,000,000.

d. Room rental receipts for Mr. Ali's canteen Rp.

10,000,000.

e. Profit on sale of office inventory R. 20,000,000.

f. Benefits of selling a resting place:

i. Sales results

Rp. 200,000,000

i. Book value

Rp. 150,000,000

g. Profit from foreign exchange rate differences from repayment of foreign currency receivables Rp. 20,000,000

h. Interest on deposits, savings and current account services Rp. 150,000,000.

Savings Prize in the form of a car worth R. 300,000,000.

Dari objek pajak berikut ini, pilah-lah menjadi 3 jenis penghasilan, yaitu a. Penghasilan yang dikenakan PPh Pasal 17 (Non Final); b Penghasilan yang dikenakan PPh Final; c Penghasilan yang bukan merupakan objek Pajak. a. Penerimaan Deviden PT Apotik Bima Rp. 50.000.000. PT Echo \& Echi memiliki penyertaan saham 30%. b. Bagian Laba dari penyertaan modal pada CV Echooo yang mengelola kantin di Rumah Sakit Sumber Waras sebesar Rp. 10.000.000. PT Echo \& Echi memiliki penyertaan sebesar 20%. c. Penerimaan sewa bangunan dari PT Sugih Waras Rp. 20.000.000. d. Penerimaan sewa ruangan untuk kantin Tuan Ali Rp. 10.000 .000 . e. Keuntungan penjualan inventaris kantor Rp. 20.000.000. f. Keuntungan Penjualan tempat peristirahatan : i.HasilpenjualanRp.200.000.000 ii.NilaibukuRp.150.000.000 g. Keuntungan selisih kurs valuta asing dari pelunasan piutang valas Rp. 20.000 .000 h. Bunga deposito, tabungan dan jasa giro Rp. 150.000.000. Hadiah Tabungan berupa mobil seharga Rp. 300.000 .000

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