20260917_IFII_Jadwal Aksi Korporasi (Khusus Penyampaian Dividen Interim)_32149394_lamp2.pdf

           Administrasi Efek paling lambat Rabu, 30 September 2026                                           NPWP to KSEI or Share Registrar at the latest on
           pukul    16:00     WIB. Sesuai     dengan      Peraturan                                          Wednesday, September 30th, 2026 at 04:00 PM Western
           Pemerintah No.9 Tahun 2021 tentang Perlakuan                                                      Indonesian Time. In accordance with Government
           Perpajakan untuk Mendukung Kemudahan Berusaha                                                     Regulation No.9 Year        2021     regarding      Taxation
           dan Peraturan Menteri Keuangan No.18/PMK.03/2021                                                  Treatments to Support the Ease of Doing Business
           tentang Pelaksanaan Undang-Undang No.11 Tahun                                                     and Minister of Finance Regulation No.18/PMK.03/2021
           2020 tentang Cipta Kerja di Bidang Pajak Penghasilan,                                             regarding Implementation of Law No.11 Year 2020
           Pajak Pertambahan Nilai, dan Pajak Penjualan atas Barang                                          regarding Job Creation in the Sector of Income Tax,
           Mewah, serta Ketentuan Umum dan Tata Cara                                                         Value Added Tax, and Sales on Luxury Goods, as well as
           Perpajakan, maka Dividen Interim tidak dipotong Pajak                                             General Provisions and Tax Procedures, the Interim Dividend
           Penghasilan (PPh) untuk:                                                                          is not deducted by Income Tax (PPh) for:
           (i) Wajib Pajak Orang Pribadi Dalam Negeri                                                        (i)   Domestic Individual Taxpayer, on condition that the
                dengan syarat Dividen Interim tersebut harus                                                       Interim Dividend must be invested in the
                diinvestasikan di wilayah Negara Kesatuan Republik                                                 territory of Republic of Indonesia for a certain
                Indonesia dalam jangka waktu tertentu. Apabila                                                     period of time. If an Individual Taxpayer does not
                Wajib Pajak Orang Pribadi tidak memenuhi syarat                                                    meet such requirements, the payable Income Tax on
                tersebut, maka Pajak Penghasilan (PPh) yang                                                        the Interim Dividend must be paid by the Domestic
                terutang atas Dividen Interim wajib disetor sendiri                                                Individual Taxpayer as stipulated in Article 40 of the
                oleh Wajib Pajak Orang Pribadi Dalam Negeri                                                        Minister of Finance Regulation No.18/PMK.03/2021.
                sebagaimana diatur dalam Pasal 40 Peraturan
                Menteri Keuangan No.18/PMK.03/2021 tersebut.
           (ii) Wajib Pajak Badan Dalam Negeri.                                                              (ii)    Domestic Corporate Taxpayer.

      b) Bagi Pemegang Saham yang merupakan Wajib Pajak Luar                                           b)    Any Shareholder with Non-Resident Taxpayer status from a
         Negeri (WPLN) yang negaranya mempunyai Persetujuan                                                  country that has entered into a Double Tax Avoidance
         Penghindaran Pajak Berganda (P3B) atau Tax Treaty                                                   Agreement or Tax Treaty with the Republic of Indonesia
         dengan Republik Indonesia, dapat memanfaatkan tarif                                                 can benefit from a reduction in the normal tax
         pemotongan pajak yang lebih rendah (tarif sesuai                                                    withholding rate i.e., at the rate as agreed under the Tax
         P3B) jika dapat memenuhi persyaratan sebagaimana                                                    Treaty provided that such Shareholder can fulfill the
         diatur dalam Peraturan Direktur Jenderal Pajak                                                      requirements as laid down in Regulation of the Director
         No.PER-25/PJ/2018 tanggal 21 November 2018 tentang                                                  General of Taxes No.PER-25/PJ/2018 dated November 21st,
         Tata Cara Penerapan P3B, yaitu dengan menyampaikan                                                  2018 on the Procedure for Implementing Tax Treaties, by
         Surat Keterangan Domisili (SKD) WPLN sesuai dengan                                                  submitting the Non-Resident Taxpayer’s Certificate of
         format dan tata cara sebagaimana disyaratkan dalam                                                  Domicile, by using the forms and manner as stipulated
         Peraturan Direktur Jenderal Pajak No.PER-25/PJ/2018                                                 in the Regulation of the Director General of Taxes
         kepada KSEI atau Biro Administrasi Efek paling lambat                                               No.PER-25/PJ/2018 to KSEI or Share Registrar at the
         Rabu, 30 September 2026 pukul 16.00 WIB. Tanpa adanya                                               latest on Wednesday, September 30th, 2026 at 04:00 PM
         SKD dengan format dimaksud, Dividen Interim yang                                                    Western Indonesian Time. Without COD of the said format,
         dibayarkan akan dikenakan PPh Pasal 26 sebesar 20%.                                                 the Interim Dividend will be subject to Income Tax Article 26
                                                                                                             at the rate of 20%.

4)   Pemegang Saham Perseroan dapat memperoleh konfirmasi                                       4)     Shareholders of the Company may obtain confirmation of Interim
     pembayaran Dividen Interim melalui Perusahaan Efek dan/atau                                       Dividend payments through Securities Companies and/or
     Bank Kustodian dimana Pemegang Saham Perseroan membuka                                            Custodian Banks where Shareholders of the Company open their
     rekening efek, selanjutnya Pemegang Saham Perseroan wajib                                         securities accounts, therefore Shareholders of the Company must
     bertanggung jawab melakukan pelaporan penerimaan Dividen                                          be responsible for reporting the Interim Dividend receipts
     Interim termaksud dalam pelaporan pajak pada tahun pajak                                          referred to in tax reporting for the relevant tax year in accordance
     yang bersangkutan sesuai peraturan perundang-undangan                                             with the prevailing tax laws and regulations.
     perpajakan yang berlaku.

5)   Dalam hal terdapat masalah perpajakan di kemudian hari                                     5)     In the event of any taxation issues raise in the future or any
     atau klaim atas Dividen Interim yang telah dibayarkan                                             claims of Interim Dividend which has been paid to and received
     kepada dan diterima oleh Pemegang Saham yang sahamnya                                             by Shareholders whose shares are deposited in the collective
     disimpan dalam penitipan kolektif KSEI, diminta untuk                                             custody of KSEI, such Shareholder is required to settle such
     menyelesaikannya dengan Perusahaan Efek dan/atau Bank                                             issues or claim with the Securities Company and/or the

This notification is made in Indonesian and English languages. The Indonesian version shall prevail in the case of
any inconsistencies or differences of interpretation with the English language text of this notification.

     Kustodian di mana Pemegang Saham membuka rekening efek                                            Custodian Bank with which the Shareholder has opened a
     dengan berpedoman pada ketentuan perpajakan yang berlaku.                                         securities account in accordance with the prevailing tax laws and
                                                                                                       regulations.

6)   Pembagian Dividen Interim ini dilakukan berdasarkan                                        6)     The distribution of the Dividend Interim is implemented based on
     ketentuan Pasal 72 Undang-Undang No. 40 Tahun 2007                                                Article 72 of Law No.40 of 2007 on Limited Liability Company as
     tentang Perseroan Terbatas sebagaimana diubah dengan                                              amended with Law No.11 of 2020 on Job Creation (“Companies
     Undang-Undang No. 11 Tahun 2020 tentang Cipta Kerja                                               Law”), Decree of the Board of Directors of the PT Bursa Efek
     (“UUPT”), Surat Keputusan Direksi PT Bursa Efek Indonesia                                         Indonesia No.Kep-00077/BEI/09-2021 on the Amendment of the
     No.Kep-00077/BEI/09-2021 perihal Perubahan Ketentuan                                              Implementation Provisions for the Distribution of Share
     Pelaksanaan Pembagian Dividen Saham, Pembagian Saham                                              Dividends, the Distribution of Bonus Shares, and the Distribution
     Bonus, dan Pembagian Dividen Interim, serta Pasal 22                                              of Interim Dividends, as well as Article 22 of the Company’s
     Anggaran Dasar Perseroan.                                                                         Articles of Association.




Untuk keterangan lebih lanjut, silahkan menghubungi :                                           For further information, please contact the following :
Corporate Secretary       :     Evan Kristian                                                   Corporate Secretary        :     Evan Kristian
Alamat                    :     ADR Tower Lantai 19                                             Address                    :     ADR Tower 19th Floor
                                Jl. Pantai Indah Kapuk Boulevard                                                                 Jl. Pantai Indah Kapuk Boulevard
                                Kamal Muara, Penjaringan                                                                         Kamal Muara, Penjaringan
                                Jakarta Utara 14470                                                                              North Jakarta 14470
Telp                      :     021 3951 8899                                                   Telp                       :     021 3951 8899
Email                     :     corporate.secretary@pt-ifi.com                                  Email                      :     corporate.secretary@pt-ifi.com




This notification is made in Indonesian and English languages. The Indonesian version shall prevail in the case of
any inconsistencies or differences of interpretation with the English language text of this notification.