Whether PT. Moriroku Technology Indonesia-sama (herewith 'MTI') should calculate based on net
or gross-up, this is entirely up to the negotiation between the apartment owner as to who should
bear the tax of 10%. ( i.e Does the apartment owner mind to be held 10% from the invoice or does
he want to be paid in full)
However, considering that 'apartment for expatriate' will be deemed as 'Benefits in Kind' of MTI,
and hence is 'non-deductible expense', whatever tax MTI bears in this case will be additional to
the 'apartment cost'.