3. Oryza, a multimillionaire , made a transaction at Bank Kerut for a Time Deposit, effective from January I , 2023, with an amount of IDR1,575,000,000 for 2 years. with a Time Deposit interest rate of 18% per year. The terms of the deposit state that it cannot be withdrawn during the 2-year period as per the agreement. Oryza agreed to a time deposit with the condition that the interest income will be received every semester. At the end of 2023, Bank Kerut held a lottery for bank customers who had made investments in the form of capital participation to Bank Kerut with an amount exceeding 1 billion Rupiah and Oryza was included in the list of prize recipients. On the day of the announcement, Oryza did not win the grand prize,but received another prize in the form of 1 unit of Mercedes Benz S Class car with an acquisition price of USD680,000 at the USD to IDR exchange rate as in the previous question . At the beginning of 2024, Oryza was contacted by Moonton Inc. to open a Representative Office in Indonesia by renting from Oryza for an amount of IDR575,000,000 for 1 year. Agreement with Moonton , that Payment will be made at the end of each fiscal year based on the Profit from Moonton Inc 's Game Business with an amount of 38% Moonton Inc.'s profit for the current year is IDR1,235,675,000. How much Final Income Tax does Oryza have to pay for the year 2024!

Untuk menghitung pajak penghasilan akhir yang harus dibayar Oryza untuk tahun 2024, kita perlu menghitung pendapatan kena pajak dari berbagai sumber dan kemudian mengurangkan potongan pajak yang berlaku.1. **Pendapatan dari Kupon Bunga Deposito:** - Jumlah deposito: IDR 1,575,000,000 - Tingkat bunga tahunan: 18% - Masa deposito: 2 tahun - Bunga yang diterima setiap tahun: IDR 1,575,000,000 * 18% = IDR 283,500,000 per tahun - Karena bunga diterima setiap semester, maka total bunga per tahun adalah: IDR 283,500,000 * 2 = IDR 567,000,0002. **Pendapatan dari Hadiah Lottre:** - Nilai hadiah: USD 680,000 - Nilai tukar USD ke IDR (dari soal sebelumnya): USD 1 = IDR 15,500 - Nilai hadiah dalam IDR: USD 680,000 * IDR 15,500 = IDR 10,540,0003. **Pendapatan dari Sewa Kantor:** - Sewa kantor per tahun: IDR 575,000,000 - Potongan pajak untuk pendapatan dari sewa kantor: 50% - Pendapatan kena pajak dari sewa kantor: IDR 575,000,000 * 50% = IDR 287,500,0004. **Pendapatan dari Bagian Modal Moonton Inc.:** - Bagian modal Moonton Inc.: IDR 1,235,675,000 - Potongan pajak untuk bagian modal: 25% - Pendapatan kena pajak dari bagian modal: IDR 1,235,675,000 * 25% = IDR 308,942,500Total pendapatan kena pajak Oryza untuk tahun 2024 adalah:IDR 567,000,000 (bunga deposito) + IDR 10,540,000 (hadiah lottre) + IDR 287,500,000 (sewa kantor) + IDR 308,942,500 (bagian modal) = IDR 1,563,500Dengan demikian, Final Income Tax yang harus dibayar Oryza untuk tahun 2024 adalah:IDR 1,563,982,500 * 30% = IDR 470,194,500Jadi, Oryza harus membayar pajak penghasilan akhir sebesar IDR 470,194,500 untuk tahun 2024.