20260416_LPPF_Keterbukaan Informasi terkait Aksi Korporasi_32071245_lamp2.pdf

        paling lambat tanggal 27 April 2026 pukul 16:00 WIB. Pembayaran Dividen Final akan
        dilakukan melalui bank transfer pada tanggal 04 Mei 2026.

        Persyaratan yang dibutuhkan:
        a. asli bukti jati diri yang masih berlaku (KTP/SIM/Passport) berikut fotokopinya bagi
             pemegang saham individu;
        b. fotokopi anggaran dasar beserta susunan pengurus terakhir bagi pemegang saham
             yang berbentuk badan hukum;
        c. surat kuasa apabila dikuasakan, berikut asli dan fotokopi jati diri pemberi kuasa dan
             penerima kuasa;
        d. fotokopi kartu NPWP.

4.      Berdasarkan peraturan perundang-undangan perpajakan yang berlaku, Dividen Final
        tersebut akan dikecualikan dari objek pajak jika diterima oleh pemegang saham wajib
        pajak badan dalam negeri (“WP Badan DN”) dan Perseroan tidak melakukan
        pemotongan Pajak Penghasilan atas Dividen Final yang dibayarkan kepada WP Badan
        DN tersebut. Dividen Final yang diterima oleh pemegang saham wajib pajak orang
        pribadi dalam negeri (“WPOP DN”) akan dikecualikan dari objek pajak sepanjang
        dividen tersebut diinvestasikan di wilayah Negara Kesatuan Republik Indonesia dalam
        jangka waktu tertentu dan dalam bentuk investasi yang telah ditentukan dan dalam
        jangka waktu tertentu sebagaimana diatur dalam Pasal 4 (3) huruf f angka 1.a Undang-
        Undang No. 7 Tahun 1983 tentang Pajak Penghasilan sebagaimana telah beberapa kali
        diubah terakhir dengan Undang-Undang No. 11 Tahun 2020 tentang Cipta Kerja juncto
        Pasal 15 (1) Peraturan Menteri Keuangan No. 18/PMK.03/2021. Bagi WPOP DN yang tidak
        memenuhi ketentuan investasi sebagaimana disebutkan di atas, maka dividen yang
        diterima oleh yang bersangkutan akan dikenakan pajak penghasilan (“PPh”) sesuai
        dengan ketentuan perundang-undangan yang berlaku, dan PPh tersebut wajib disetor
        sendiri oleh WPOP DN yang bersangkutan sesuai dengan ketentuan Peraturan
        Pemerintah No. 9 Tahun 2021 tentang Perlakuan Perpajakan Untuk Mendukung
        Kemudahan Berusaha.

     5. Bagi pemegang saham yang merupakan Wajib Pajak Luar Negeri (WPLN) yang
        negaranya mempunyai Persetujuan Penghindaran Pajak Berganda (P3B) atau Tax Treaty
        dengan Republik Indonesia, dapat memanfaatkan tarif pemotongan pajak yang lebih
        rendah (tarif sesuai P3B) dari tarif normal pemotongan PPh sebesar 20% jika dapat
        memenuhi persyaratan yang diatur dalam Peraturan Direktur Jenderal Pajak No. PER-
        25/PJ/2018 tanggal 21 November 2018 tentang Tata Cara Penerapan P3B yaitu dengan
        menyampaikan Surat Keterangan Domisili (SKD) WPLN berupa Form DGT asli yang diisi
        dengan benar, lengkap, jelas, ditandatangani, dan telah mendapatkan pengesahan
        dari pejabat berwenang negara mitra (jika tidak ada dapat digantikan dengan asli
        Certificate of Residence (CoR) dalam bahasa Inggris) kepada KSEI sesuai dengan
        ketentuan yang ditetapkan oleh KSEI. Dalam hal WPLN menggunakan CoR tersebut,
        WPLN tetap wajib mengisi Form DGT selain Part II. Namun, jika selama tahun 2021, WPLN
        sudah pernah bertransaksi dan sudah memberikan Form DGT asli yang dilengkapi
        dengan CoR kepada Wajib Pajak lainnya di Indonesia, maka SKD DGT dapat digantikan
        dengan softcopy Tanda Terima SKD yang sudah terdaftar pada situs web resmi eSKD.
        Apabila sampai dengan batas waktu yang ditetapkan oleh KSEI, belum menyerahkan
        dokumen dimaksud, maka atas pembayaran Dividen Final kepada pemegang saham
        WPLN tersebut akan dikenakan pemotongan PPh Pasal 26 dengan tarif tertinggi yaitu
        sebesar 20%.

6.      Pihak yang menerima pembayaran dan Pemegang Saham berkewarganegaraan asing
        yang negaranya mempunyai Persetujuan Penghindaran Pajak Berganda (“P3B”)
        dengan Republik Indonesia dan bermaksud meminta pemotongan pajaknya


                                                                                       Page 2 of 6

     disesuaikan dengan tarif yang tercantum dalam P3B tersebut, maka sesuai Peraturan
     Direktur Jenderal Pajak No. PER-25/PJ/2018 diminta agar mengirimkan/menyerahkan asli
     Surat Keterangan Domisilinya yang diterbitkan oleh pejabat yang berwenang di
     negaranya atau tanda terima eSKD yang telah diperoleh dari aplikasi eSKD apabila
     Surat Keterangan Domisili tersebut digunakan untuk beberapa perusahaan di Indonesia
     kepada BAE Perseroan paling lambat tanggal 27 April 2026 sampai dengan pukul 16.00
     WIB. Jika sampai dengan tanggal tersebut BAE Perseroan belum menerima asli Surat
     Keterangan Domisili maka akan dilakukan pemotongan pajak sebesar 20%.

7.   Bagi Pemegang Saham Yang Berhak yang memiliki saham dalam bentuk warkat (script),
     bukti pemotongan pajak dividen atau Surat Pemberitahuan Pembayaran Dividen (bila
     ada) dapat diambil di kantor BAE Perseroan.

8.   Bagi Pemegang Saham Yang Berhak yang sahamnya disimpan dalam penitipan kolektif
     KSEI, bukti pemotongan pajak dividen atau Surat Pemberitahuan Pembayaran Dividen
     untuk WP Badan DN atau WPOP (bila ada) dapat diambil di kantor Perusahaan Efek
     dan/atau Bank Kustodian di mana Pemegang Saham Yang Berhak membuka rekening
     efek.


Demikian kami sampaikan. Atas perhatian dan kerjasamanya, kami ucapkan terima kasih.


                                  Jakarta, 15 April 2026
                            PT Matahari Department Store Tbk
                                         Direksi




                                                                                 Page 3 of 6

                              PT MATAHARI DEPARTMENT STORE Tbk
                                     Domiciled in Jakarta
                                       (”Perseroan”)

  SCHEDULE AND PROCEDURE FOR DISTRIBUTION OF FINAL DIVIDEND FOR FINANCIAL YEAR 2025

In connection with the Resolutions of the Annual General Meeting of Shareholders of
PT Matahari Department Store Tbk (the “Company”) dated 15 April 2026, we hereby notify the
shareholders of the Company that the Company will distribute cash final dividend from the
Company’s net profit for the financial year ended on December 31, 2025 (“Final Dividend”) in
the amount of IDR 250,- (two hundred fifty Rupiah), and by referring to Decree of the Board of
Directors of Indonesian Stock Exchange No. Kep-00023/BEI/03-2015, we hereby convey the
schedule and procedure for the distribution of Final Dividend for the financial year of 2025.

                              Schedule for Final Dividend Distribution
   No   Information                                                         Date
   1    Annual General Meeting of Shareholders                              April 15, 2026
        Announcement regarding the schedule of Final Dividend               April 16, 2026
   2
        distribution on the Indonesia Stock Exchange
   3    a. Cum dividend in Regular and Negotiation Market                   April 23, 2026
        b. Ex dividend in Regular and Negotiation Market                    April 24, 2026
   4    a. Cum dividend in Cash Market                                      April 27, 2026
        b. Ex dividend in Cash Market                                       April 28, 2026
        Deadline of listing in Shareholders’ Register (Recording Date for   April 27, 2026
   5
        those entitled to Dividend)
   6    Final Dividend Payment                                              May 04, 2026

Final Dividend will be distributed in accordance with the following procedures:

1. This notification is an official notification from the Company, and the Company does not
   issue a notification letter specifically to each shareholder.

2. Final Dividend will be distributed to Shareholders whose names are recorded in the Register
   of Shareholders of the Company as at April 27, 2026 at 16:00 Western Indonesia Time (WIB)
   (“Recording Date”).

3. In respect of shareholders with no account holders at KSEI, the Final Dividend payment will
   be distributed by way of book-entry (bank transfer) by first submitting an application for
   payment and completing the requirements to:

                             Share Registrar (“BAE”) of the Company
                                      PT Sharestar Indonesia
                        Sopo Del Office Towers & Lifestyle Tower B, Lantai 18,
                  Jl. Mega Kuningan Barat III, Lot 10. 1-6 Kawasan Mega Kuningan,
                                           Jakarta 12950
                                      Phone 62-21 50815211



                                                                                       Page 4 of 6

   at the latest on April 27, 2026 at 16:00 WIB. Final Dividend payment will be made by bank
   transfer on May 04, 2026.

   Requirements:
   a. original valid proof of identity (ID Card/Driving License/Passport) along with its
      photocopy for individual shareholders;
   b. photocopy of the articles of association along with the latest composition of
      management for shareholders in the form of legal entities;
   c. power of attorney if authorized, along with the original and photocopy of the identity of
      the person giving the power of attorney and the person receiving the power of
      attorney;
   d. photocopy of Tax ID card.

4. Based on the prevailing tax laws and regulations, Final Dividend will be exempted from tax
   objects if it is received by domestic corporate taxpayer shareholder (“Domestic Corporate
   Taxpayer”) and the Company does not deduct Income Tax on Final Dividend paid to the
   Domestic Corporate Taxpayer. Final Dividend received by domestic individual taxpayer
   shareholder (“Domestic Individual Taxpayer”) will be exempted from tax objects as long as
   the dividend is invested in the territory of the Republic of Indonesia within certain period of
   time in the form of an investment that has been determined and within a certain period as
   regulated under Article 4 (3) letter f number 1.a Law No. 7 of 1983 regarding Income Tax as
   amended several times, lastly by Law No. 11 of 2020 regarding Job Creation in conjunction
   with Article 15 (1) Minister of Finance Regulation No. 18/PMK.03/2021. For Domestic
   Individual Taxpayer who does not meet the investment requirements as mentioned above,
   the dividend received by the said person will be subject to Income Tax in accordance with
   the provisions of the applicable laws, and the said Income Tax must be paid by the
   Domestic Individual Taxpayer in accordance with the provisions of Government Regulation
   No. 9 of 2021 regarding Tax Treatment to Support Ease of Doing Business.

5. A shareholder who is a Non-Resident Taxpayer (NRT) from a country where the Republic of
   Indonesia has entered into a Double Taxation Agreement (DTA) or Tax Treaty may benefit
   from a lower rate of withholding tax (at the rate as agreed in the DTA), being less than the
   normal rate of 20% provided that such shareholder meets the requirements stipulated in
   Regulation of the Director General of Taxes No. PER- 25/PJ/2018 dated 21 November 2018
   on the Procedure for the Implementation of DTAs, i.e. filing with KSEI the Non-Resident
   Taxpayer’s Certificate of Domicile (CoD) in the form of the original DGT Form, which has
   been duly and accurately completed and signed and has been certified by the
   competent officer in the country of the counterparty (if not available, such document may
   be substituted with a Certificate of Residence (CoR) in English language) in accordance
   with the provisions stipulated by KSEI. In the event that the NRT uses the CoR, the NRT is
   obliged to fill in the DGT Form except for Part II. However, if during the year of 2021, the NRT
   has conducted a transaction and has provided the other Taxpayer in Indonesia with the
   original DGT Form accompanied by the CoR, the CoD in the form of the DGT Form may be
   substituted with a soft copy of the Receipt for the CoD that has been registered on the e-
   CoD official website. If the shareholder fails to provide such document within the time frame
   stipulated by KSEI, then the Final Dividend payable to such Non-Resident Taxpayer will be
   subject to withholding for income tax under Article 26 of the Tax Law (PPh Pasal 26) at the
   maximum rate imposed by law, i.e 20%.

6. The party receiving the payment and the foreign shareholder whose country has a Double
   Taxation Avoidance Agreement ("P3B") with the Republic of Indonesia and intends to
   request a tax deduction adjusted to the rate stated in the Tax Treaty, according to the
   Director General of Taxes Regulation No. PER-25/PJ/2018 is requested to send/submit the
   original Domicile Certificate issued by the competent official in the country or the e-CoD


                                                                                         Page 5 of 6

   receipt that has been obtained from the e-CoD application if the Domicile Certificate is
   used for several companies in Indonesia to Share Registrar of the Company no later than
   April 27, 2026 at 16:00 WIB. If up to that date the Share Registrar of the Company does not
   receive the original Certificate of Domicile, a 20% tax deduction will be applied.

7. For Eligible Shareholders who own shares in script form, evidence of dividend tax deduction
   or Notice of Dividend Payment (if any) can be collected at the Company's Registrar's
   Office.

8. For Shareholders whose shares are in the collective custody of KSEI, evidence of dividend
   tax deduction or notification of dividend payment letter for a Domestic Corporate Taxpayer
   or Individual Taxpayer (if any) can be collected at the Securities Company and/or
   Custodian Bank where the Shareholders open their securities accounts.

Thank you for attention and cooperation.



                                   Jakarta, April 15, 2026
                              PT Matahari Department Store Tbk
                                     Board of Directors




                                                                                     Page 6 of 6