20260922_BSSR_Jadwal Aksi Korporasi (Khusus Penyampaian Dividen Interim)_32150192_lamp2.pdf

4. Dividen Interim tersebut akan dikenakan pajak sesuai dengan peraturan perundang-undangan
   perpajakan yang berlaku;

5. Berdasarkan peraturan perundang-undangan perpajakan yang berlaku, Dividen Interim
   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 Interim yang dibayarkan kepada WP Badan DN tersebut. Dividen
   Interim 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. 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;

6. Pemegang Saham Perseroan dapat memperoleh konfirmasi pembayaran dividen melalui
   Perusahaan Efek dan atau Bank Kustodian dimana Pemegang Saham membuka rekening efek,
   selanjutnya Pemegang Saham Perseroan wajib bertanggung jawab melakukan pelaporan
   penerimaan dividen termaksud dalam pelaporan pajak pada tahun pajak yang bersangkutan
   sesuai peraturan perundang-undangan perpajakan yang berlaku; dan

7. Bagi Pemegang Saham Perseroan yang merupakan Wajib Pajak Luar Negeri yang pemotongan
   pajaknya akan menggunakan tarif berdasarkan Persetujuan Penghidaran Pajak Berganda
   (“P3B”) wajib memenuhi persyaratan Peraturan Menteri Keuangan No. 112 Tahun 2025
   tentang Tata Cara Penerapan Persetujuan Penghindaran Pajak Berganda, dengan
   menyampaikan dokumen bukti rekam atau tanda terima DGT/SKD yang telah diunggah ke
   laman Direktorat Jenderal Pajak kepada KSEI atau BAE yang tenggat waktunya akan
   ditentukan/diumumkan oleh KSEI. Tanpa adanya dokumen dimaksud, Dividen Interim yang
   dibayarkan akan dikenakan PPh Pasal 26 sebesar 20% (dua puluh persen).


                               Jakarta, 21 September 2026
                          Direksi PT Baramulti Suksessarana Tbk




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       PROCEDURE FOR THE DISTRIBUTION OF FIRST INTERIM DIVIDEND FOR FISCAL YEAR 2026



The Board of Directors of PT Baramulti Suksessarana Tbk (hereinafter referred to as the “Company”)
hereby notifies the Company’s Shareholders that on September 17th, 2026, the Board of Directors and
the Board of Commissioners of the Company approved and resolved to distribute the First Interim
Dividend for Fiscal Year 2026 in the amount of USD60,000,000.00 (sixty million United States dollars)
for 2.616.500.000 (two billion six hundred sixteen million five hundred thousand) shares issued and
fully paid-up in the Company, or USD0.0229314 (zero point zero two two nine three one four United
States Dollars) or the equivalent of Rp406,16090 (four hundred six Rupiah and one six zero nine zero
cents) per share based on the mid-market exchange rate set by Bank Indonesia on September 17th,
2026, namely USD1 = Rp17.712 (seventeen thousand seven hundred twelve Rupiah), the schedule and
procedures for the distribution of the First Interim Dividend for Fiscal Year 2026 are hereby announced
as follows:

I. Schedule of First Interim Dividend Payment

 NO                                DESCRIPTIONS                                         DATE
         Last Date of the trading period of the Company’s shares on the
         Stock Exchange with dividend right (Cum Dividend)
   1
            • Regular and Negotiation Market                                   September 29th, 2026
            • Cash Market                                                        October 1st, 2026
         First Date of the trading period of the Company’s shares on the
         Stock Exchanges without dividend right (Ex Dividend)
   2        • Regular and Negotiation Market                                   September 30th, 2026
            • Cash Market                                                        October 2nd, 2026

   3     Cut-off date for Dividend’s Eligible Shareholders (Recording Date)      October 1st, 2026
   4     Payment Date of the First Interim Dividend FY 2026                      October 9th, 2026

II. The Procedure of the Distribution of the First Interim Dividend
   1. This advertisement shall be deemed as an official invitation in accordance to the prevailing
      regulations and the Company will not send personal invitation to all Shareholders;

  2. The First Interim Dividend shall be paid to the shareholders whose names are registered in the
     Company’s Register of Shareholders (“DPS”) or Recording Date on October 1st, 2026 and/or
     shareholders in the sub-securities account with PT Kustodian Sentral Efek Indonesia (“KSEI”) on
     closing of trade on October 1st, 2026;

  3. For Company Shareholders whose shares are placed in the collective custody of KSEI, the First
     Interim Dividend payment will be made through KSEI and will be distributed on October 9th,
     2026 into the Customer Fund Account (RDN) at the Securities Company and/or Custodian Bank

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   where the Company Shareholders opened an Account Effect, meanwhile, for the Company
   Shareholders whose shares are not included in KSEI’s collective custody, the First Interim
   Dividend payment will be transferred to the Shareholder’s account;

4. The First Interim Dividend shall be subject to tax in accordance with applicable tax laws and
   regulations;

5. Based on the prevailing tax laws and regulations, First Interim 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 First Interim Dividend paid to the
   Domestic Corporate Taxpayer. First Interim 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. For Domestic Individual
   Taxpayer who do not meet the investment requirements as mentioned above, the Dividend
   received by the person concerned 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 concerned in accordance with the provisions of Government Regulation No.
   9 of 2021 regarding Tax Treatment to Support Ease of Doing Business;

6. The Shareholders of the Company can get the dividend payment confirmation through
   Securities Companies and/or Custodian Banks where the Shareholders have open their sub
   securities account, further the Shareholders of the Company must be responsible to report their
   dividend income in the tax reporting on their tax year based on the prevailing tax laws; and

7. Shareholders who considered as off-shore Tax Payer which use the Tax Treaty under the
   Agreement on the Double Taxation Avoidance Agreement (Persetujuan Penghindaran Pajak
   Berganda/P3B) have to comply with Minister of Finance Regulation No. 112 of 2025 concerning
   Procedure for the Application of Agreement on the Avoidance of Double Taxation and submit
   the record evidence or DGT Receipt/Certificate of Domicile (SKD) which have been uploaded
   to the Directorate General of Indonesian Taxes to KSEI or the Company Registrar which the
   deadline will be set/announced by KSEI. Without the required documents, the First Interim
   Dividend will be subject to 20% (twenty percent) income tax of Article 26.


                               Jakarta, September 21st, 2026
                    Board of Directors of PT Baramulti Suksessarana Tbk




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