Simple present :

1. (+) They are go to school
    (-) They aren't go to school
    (?) Are they go to school?

2. (+) He is play a kite
    (-) He isn't play a kite
    (?) Is he play a kite?

3. (+) We are a team
    (-) We aren't a team
    (?) Are we a team?

4. (+) She is cook a fried rice
    (-) She isn't cook a fried rice
    (?) Is she cook a fried rice?

5. (+) I am a student
    (-) I am not a student
    (?) Am I a student?
(+) budi writes a letter
     ani reads a book
     they go to school
     we get meney
     he is a teacher
(-) budi does not write a letter
     ani does not read a book
   they do not go to school
   we do not get money
   he is not a teacher
(?) does budi write a letter?
   does ani read a book?
   do they go to school?
   do we get money?
   is he a teacher?