20260401_WOMF_Keterbukaan Informasi terkait Aksi Korporasi_32057031_lamp2.pdf

3.​ Distribusi Dividen Tunai:
    a.​ Bagi pemegang saham yang sahamnya tercatat dalam penitipan kolektif PT Kustodian
          Sentral Efek Indonesia (“KSEI”), maka dividen tunai akan dibayarkan melalui KSEI dan akan
          didistribusikan ke dalam Rekening Perusahaan Efek dan/atau Bank Kustodian pada tanggal
          4 Mei 2026.
          Informasi pendistribusian dividen tunai akan disampaikan KSEI kepada Perusahaan Efek
          dan/atau Bank Kustodian. Selanjutnya Pemegang Saham akan menerima informasi tentang
          hal tersebut dari Perusahaan Efek atau Bank Kustodian dimana pemegang saham membuka
          rekening.
    b.​ Bagi pemegang saham yang masih menggunakan warkat, maka pembayaran dividen akan
          ditransfer langsung ke Rekening Bank pemegang saham pada tanggal 4 Mei 2026.
          Para pemegang saham yang masih menggunakan warkat diminta untuk memberitahukan
          nomor Rekening Banknya secara tertulis selambat-lambatnya tanggal 10 April 2026 kepada
          Biro Administrasi Efek (“BAE”) Perseroan:

                                         PT Sinartama Gunita
                         Menara Tekno Lantai 7, Jl. Fachrudin No 19, RT 1, RW 7
                                       Kelurahan Kampung Bali
                             Kecamatan Tanah Abang, Jakarta Pusat 10250
                              Nomor Telepon : (62 21) 392 2332 (hunting)
                                        Fax : (62 21) 392 3003


4.​ Dividen tunai tersebut akan dikenakan pajak sesuai dengan Peraturan Perpajakan yang berlaku.
    Jumlah pajak yang dikenakan akan menjadi tanggungan pemegang saham yang bersangkutan,
    serta dipotong langsung dari jumlah dividen tunai yang menjadi hak pemegang saham yang
    bersangkutan.
5.​ Atas pembayaran dividen tunai kepada pemegang saham Wajib Pajak Dalam Negeri (WPDN)
    tidak akan dilakukan pemotongan Pajak Penghasilan, sedangkan atas pembayaran dividen tunai
    kepada pemegang saham Wajib Pajak Luar Negeri (WPLN) akan dilakukan pemotongan Pajak
    Penghasilan sesuai dengan ketentuan pajak yang berlaku saat recording date.
6.​ Bagi pemegang saham yang merupakan WPDN berbentuk badan hukum, yang belum
    menyerahkan Nomor Pokok Wajib Pajak (NPWP) kepada Perusahaan Efek dan/atau Bank
    Kustodian di mana pemegang saham membuka rekening efek, diharuskan menyampaikan NPWP
    kepada KSEI melalui Perusahaan Efek dan/atau Bank Kustodian di mana pemegang saham
    membuka rekening efek, paling lambat 10 April 2026.
7.​ Bagi pemegang saham yang merupakan 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 dapat digantikan dengan softcopy Tanda Terima SKD yang sudah terdaftar pada website
    resmi eSKD. Apabila sampai dengan batas waktu yang ditetapkan oleh KSEI, belum
    menyerahkan dokumen dimaksud, maka atas pembayaran dividen tunai kepada pemegang
    saham WPLN tersebut akan dikenakan pemotongan Pph Pasal 26 dengan tarif tertinggi yaitu
    sebesar 20%.
8.​ Menurut ketentuan peraturan perpajakan yang berlaku saat ini, dividen yang diterima Wajib
    Pajak Orang Pribadi Dalam Negeri (WPOPDN) tidak lagi dipotong PPh dan dapat dilakukan

    sebagai penghasilan bukan objek PPh sepanjang diinvestasikan di wilayah Negara Kesatuan
    Republik Indonesia sebagaimana diatur dalam Peraturan Pemerintah No. 9 Tahun 2021 (PP9),
    Peraturan Menteri Keuangan No. 18 Tahun 2021 (PMK18) dan aturan perpajakan
    pelaksanaannya; atau WPOPDN juga dapat memilih dikenai PPh bersifat final sebesar 10%
    berdasarkan UU PPh Pasal 17 ayat (2c)* tanpa perlu untuk melakukan investasi di wilayah
    Negara Kesatuan Republik Indonesia.
9.​ Pemotongan PPh dilaksanakan sesuai dengan peraturan perpajakan yang berlaku pada
    Recording Date. Jika terdapat peraturan perpajakan yang baru terbit setelah dilaksanakan
    pemotongan PPh tetapi berlaku surut ke Recording Date dan dapat saja menyebabkan
    kelebihan pemotongan PPh, maka penyelesaian pengembalian pajak dilakukan melalui
    mekanisme pengembalian pajak yang seharusnya tidak terutang atau sesuai dengan ketentuan
    perpajakan yang berlaku (sampai dengan pengumuman ini terbit yaitu : Peraturan Menteri
    Keuangan no. 187/PMK.03/2015) yang dilakukan oleh masing-masing pemegang saham yang
    terdampak peraturan tersebut.

                                Jakarta, 1 April 2026
                          PT Wahana Ottomitra Multiartha Tbk
                                       Direksi

          PT Wahana Ottomitra Multiartha Tbk | Altira Office Tower Lt. 32, 33, 35
          Jl. Yos Sudarso Kav.85 Kelurahan Sunter Jaya, Kecamatan Tanjung Priok
                               Jakarta Utara 14350, Indonesia

                                      NOTIFICATION
                                  TO THE SHAREHOLDERS
                ON THE SCHEDULE AND PROCEDURES FOR CASH DIVIDEND PAYMENTS

Based on the Annual General Meeting of Shareholders of PT Wahana Ottomitra Multiartha Tbk
(“Company”) on March 30, 2026, it is hereby notified to the Company’s shareholders that the Company
will distribute cash dividends for the 2025 Financial Year of Rp12.28 (twelve point twenty eight Rupiah)
per share or 30% (thirty percent) of the Company’s Net Profit for the 2025 Financial Year with a
maximum of Rp42.765.791.444,- (forty-two billion seven hundred sixty-five million seven hundred
ninety-one thousand four hundred and forty-four Rupiah). The schedule and procedures for the
distribution of cash dividends for the 2025 Financial Year are as follows:

 A.​ Cash Dividend Payment Schedule

                               Kegiatan                                            Tanggal

  Announcements in Indonesia Stock Exchange’s website, PT
  Kustodian Sentral Efek Indonesia’s website and the Company’s                  April 1, 2026
  website

  End of Share Trading Period with Dividend Rights (Cum Dividend)

  a.​ Trading on the regular market and negotiation market                      April 8, 2026

  b.​ Trading on the cash market                                               April 10, 2026

  Initial Share Trading Period without Dividend Rights (Ex Dividend)

  a.​ Trading on the regular market and negotiation market                      April 9, 2026

  b.​ Trading on the cash market                                               April 13, 2026

  Date of Shareholders Register entitled to Receive Cash Dividend
                                                                               April 10, 2026
  (Recording Date)

   Date of Cash Dividend Payment                                                May 4, 2026



 B.​ Procedures for Cash Dividend Payments
     1.​ This notification is an official notification from the Company and the Company does not issue a
         special notification letter to each Shareholder.
     2.​ Cash dividends will be distributed to Shareholders whose names are registered in the Company's
         Shareholders Register (recording date) on April 10, 2026 until 16.00 WIB.

3.​ Cash Dividend Distribution:
    a.​ For shareholders whose shares are registered in the collective custody of PT Kustodian
         Sentral Efek Indonesia (“KSEI”), cash dividends will be paid through KSEI and will be
         distributed to the Securities Company Account and/or Custodian Bank on May 4, 2026.
         Information on the distribution of cash dividends will be submitted by KSEI to Securities
         Companies and/or Custodian Banks. Furthermore, Shareholders will receive information
         about this from the Securities Company or Custodian Bank where the shareholders open an
         account.
    b.​ For shareholders who still use certificates, dividend payments will be transferred directly
         to the shareholder's bank account on May 4, 2026.
         Shareholders who still use paper are requested to notify their Bank Account number in
         writing no later than April 10, 2026 to the Company's Securities Administration Bureau
         ("BAE"):

                                           PT Sinartama Gunita
                           Menara Tekno Lantai 7, Jl. Fachrudin No 19, RT 1, RW 7
                                         Kelurahan Kampung Bali
                               Kecamatan Tanah Abang, Jakarta Pusat 10250
                                Nomor Telepon : (62 21) 392 2332 (hunting)
                                          Fax : (62 21) 392 3003


4.​ The cash dividend will be taxed in accordance with the applicable Tax Regulations. The amount
    of tax imposed will be borne by the relevant shareholder, and will be deducted directly from
    the amount of cash dividend to which the relevant shareholder is entitled.
5.​ No Income Tax will be deducted from cash dividend payments to shareholders who are
    Domestic Taxpayers (WPDN), whereas Income Tax will be deducted from cash dividend
    payments to shareholders who are Foreign Taxpayers (WPLN) in accordance with the tax
    provisions in force at the time of the recording date.
6.​ For shareholders who are WPDN in the form of legal entities, who have not submitted their
    Taxpayer Identification Number (NPWP) to the Securities Company and/or Custodian Bank
    where the shareholder opened a securities account, are required to submit their NPWP to KSEI
    through the Securities Company and/or Custodian Bank where the shareholder opened a
    securities account, no later than April 10, 2026.
7.​ For shareholders who are WPLN whose country has a Double Taxation Avoidance Agreement
    (P3B) or Tax Treaty with the Republic of Indonesia, they can take advantage of a lower tax
    withholding rate (rate according to P3B) than the normal PPh withholding rate of 20% if they
    can meet the requirements stipulated in the Regulation of the Director General of Taxes No.
    PER-25/PJ/2018 dated November 21, 2018 concerning Procedures for Implementing P3B,
    namely by submitting a WPLN Domicile Certificate (SKD) in the form of a DGT Form which can
    be replaced with a softcopy of the SKD Receipt that has been registered on the official eSKD
    website. If by the deadline set by KSEI, the document in question has not been submitted, then
    the payment of cash dividends to the WPLN shareholder will be subject to Article 26 PPh
    withholding at the highest rate of 20%.
8.​ According to the provisions of the current tax regulations, dividends received by Domestic
    Individual Taxpayers (WPOPDN) are no longer subject to PPh and can be carried out as income
    that is not an object of PPh as long as it is invested in the territory of the Unitary State of the
    Republic of Indonesia as stipulated in Government Regulation No. 9 of 2021 (PP9), Regulation of
    the Minister of Finance No. 18 of 2021 (PMK18) and its implementing tax regulations; or

    WPOPDN can also choose to be subject to final PPh of 10% based on Article 17 paragraph (2c) of
    the Income Tax Law* without the need to invest in the territory of the Unitary State of the
    Republic of Indonesia.
9.​ Income Tax deductions are implemented in accordance with the tax regulations in force on the
    Recording Date. If there are new tax regulations issued after the Income Tax deductions are
    implemented but are retroactive to the Recording Date and may cause excess Income Tax
    deductions, then the settlement of tax refunds is carried out through a tax refund mechanism
    that should not be owed or in accordance with applicable tax provisions (until this
    announcement is issued, namely: Regulation of the Minister of Finance no. 187/PMK.03/2015)
    carried out by each shareholder affected by the regulation.

                                 Jakarta, April 1, 2026
                           PT Wahana Ottomitra Multiartha Tbk
                                   Board of Directors

          PT Wahana Ottomitra Multiartha Tbk | Altira Office Tower Lt. 32, 33, 35
          Jl. Yos Sudarso Kav.85 Kelurahan Sunter Jaya, Kecamatan Tanjung Priok
                               Jakarta Utara 14350, Indonesia