20260416_LPPF_Keterbukaan Informasi terkait Aksi Korporasi_32071245_lamp3.pdf

                                  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

    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-

                                                                                          Page 2 of 3
 Menara Matahari 12th Floor             T 62 21 547 5228
 Jl. Boulevard Palem Raya No. 7         E corp.comm@matahari.com
 Karawaci, Tangerang 15811, Indonesia   www.matahari.com

    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
   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 has not
   received 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.


Yours Sincerely,
PT Matahari Department Store Tbk




Susanto
Corporate Secretary



Copy To:
Head of Listing 2 – IDX
Head Of Central Custodian Services Division - PT Kustodian Sentral Efek Indonesia (KSEI)




                                                                                       Page 3 of 3
 Menara Matahari 12th Floor             T 62 21 547 5228
 Jl. Boulevard Palem Raya No. 7         E corp.comm@matahari.com
 Karawaci, Tangerang 15811, Indonesia   www.matahari.com