USKP Tingkat C
USKP Tingkat C — Ujian Sertifikasi Konsultan Pajak Tingkat C (Indonesia)
Pph Pot PutEnglish
Exam overviewPractice session
The Indonesian BUT of a company resident in a treaty country has taxable income of Rp8,000,000,000 in 2025 and reinvests none of its profit. The treaty limits branch profits tax to 12%, and the treaty requirements are met. What is the total of corporate income tax and branch profits tax?
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