20260930_GEMS_Jadwal Aksi Korporasi (Khusus Penyampaian Dividen Interim)_32162142_lamp1.pdf

B. Tata    Cara         Pembagian            Dividen B. Procedure for                       Interim     Dividend
   Interim                                              Distribution


 1. Dividen Interim akan dibagikan kepada 1. The Interim Dividends will be distributed
    Pemegang Saham yang namanya              to the Shareholders as listed on the
    tercatat dalam Daftar Pemegang Saham     Company’s Register of Shareholders as
    Perseroan pada tanggal 12 Oktober        of 12 October 2026 at 16.00 WIB.
    2026 sampai dengan pukul 16.00 WIB.
 2. Bagi Pemegang Saham yang telah 2. For Shareholders who have converted
    melakukan konversi saham-sahamnya        their shares (shares that are registered in
    (saham yang dicatatkan dalam penitipan   collective custody at PT Kustodian
    kolektif pada PT Kustodian Sentral Efek  Sentral Efek Indonesia or KSEI),
    Indonesia atau KSEI), dividen akan       dividends will be credited to the account
    dikreditkan     ke    dalam   rekening   of the Securities Company or Custodian
    Perusahaan Efek atau Bank Kustodian      Bank where the Shareholders open a
    dimana Pemegang Saham membuka            securities account. KSEI will deliver a
    rekening     efek.  Konfirmasi tertulis  written confirmation regarding the results
    mengenai hasil pendistribusian Dividen   of the Interim Dividend distribution to the
    Interim akan disampaikan oleh KSEI       Securities     Company       and/or     the
    kepada Perusahaan Efek dan/atau Bank     Custodian      Bank.    Meanwhile,       for
    Kustodian. Sedangkan bagi Pemegang       Shareholders whose shares are not
    Saham       yang     sahamnya      tidak included in the collective custody of
    dimasukkan dalam penitipan kolektif      KSEI, the Interim Dividend payment will
    KSEI maka pembayaran Dividen Interim     be transferred to the Shareholder's
    akan ditransfer ke rekening Pemegang     account.
    Saham.

 3. Dividen Interim tersebut akan dikenakan 3. Interim Dividend will be taxed in
    pajak sesuai ketentuan dan peraturan       accordance with the prevailing tax laws
    perundang-perundangan         perpajakan   and regulations, with the following
    yang berlaku, dengan penjelasan            provisions:
    sebagai berikut:
   a. Dividen Interim yang diterima oleh       a. Interim    Dividends    received   by
       Pemegang Saham Wajib Pajak                 Domestic       Corporate     Taxpayer
       Badan Dalam Negeri (WP Badan DN)           Shareholders (WP Badan DN) are
       dikecualikan dari objek         Pajak      exempt from Income Tax (PPh) and
       Penghasilan (PPh) dan Perseroan            the Company does not deduct PPh
       tidak melakukan pemotongan PPh             from the Interim Dividends paid.
       atas Dividen Interim yang dibayarkan.
   b. Sesuai dengan ketentuan Peraturan        b. In accordance with the provisions of
       Pemerintah No. 9 Tahun 2021                Government Regulation No. 9 of 2021
       tentang Perlakuan Perpajakan Untuk         concerning Tax Treatment to Support
       Mendukung Kemudahan Berusaha,              the Ease of Doing Business,
       Peraturan Menteri Keuangan No. 18          Regulation of the Minister of Finance
       Tahun 2021 dan perubahannya (PMK           No.18 of 2021 and its amendments
       18/2021), serta aturan perpajakan          (PMK 18/2021), and its implementing
       pelaksanaannya, Dividen Interim            tax regulation, Interim Dividend
       yang diterima oleh Pemegang Saham          received by Shareholders of Domestic
       Wajib Pajak Orang Pribadi Dalam            Individual Taxpayers (WPOP DN)
       Negeri      (WPOP       DN)      akan      shall be excluded from the tax object

                              PT. Golden Energy Mines Tbk.
         Sinar Mas Land Plaza Tower II, 6th Floor Jl. MH. Thamrin No. 51 Kav. 22, Jakarta Pusat 10350
                             Phone: (62) 21 50186 888 , Fax: (62) 21 3199 0319
                                  Website: www.goldenenergymines.com

   dikecualikan    dari     objek    pajak                     provided that such Interim Dividend is
   sepanjang Dividen Interim tersebut                          invested in the territory of the
   diinvestasikan di wilayah Negara                            Republic of Indonesia. If WPOP DN
   Kesatuan Republik Indonesia. Bagi                           does not satisfy the stipulated
   WPOP DN yang tidak memenuhi                                 investment requirements, the relevant
   ketentuan investasi dimaksud, maka                          Interim Dividend shall be subject to
   akan dikenakan PPh sesuai dengan                            PPh in accordance with the provisions
   ketentuan perundang-undangan yang                           of the prevailing laws and regulations,
   berlaku. PPh tersebut wajib disetor                         and such PPh must be remitted by
   sendiri oleh WPOP DN.                                       the respective WPOP DN.
c. Bagi     Pemegang       Saham     yang                   c. Shareholders of Foreign Taxpayers
   merupakan Wajib Pajak Luar Negeri                           whose withholding tax will use the
   yang pemotongan pajaknya akan                               tariff based on the Double Taxation
   menggunakan       tarif    berdasarkan                      Avoidance Agreement (P3B) must
   Persetujuan Penghindaran Pajak                              comply with the requirements of the
   Berganda (P3B), wajib memenuhi                              Directorate     General    of     Taxes
   persyaratan     Peraturan      Direktur                     Regulation      No.    PER-25/PJ/2018
   Jenderal Pajak No. PER-25/PJ/2018                           regarding      Procedures     for   the
   tentang Tata Cara Penerapan P3B,                            Application of P3B, and must submit
   serta     menyampaikan        dokumen                       relevant track record document or a
   bukti rekam atau tanda terima                               receipt of the Directorate General of
   DGT/Surat      Keterangan      Domisili                     Tax Receipt/Certificate of Domicile
   (SKD) yang telah diunggah ke laman                          (SKD) which have been uploaded to
   Direktorat Jenderal Pajak kepada                            the website of the Directorate General
   KSEI atau Biro Administrasi Efek                            of Tax to KSEI or Securities
   sesuai     dengan     ketentuan    dan                      Administration Bureau in accordance
   peraturan KSEI terkait batas waktu                          with the applicable provision and
   penyampaian DGT/SKD atau paling                             regulation of KSEI concerning the
   lambat tanggal 12 Oktober 2026 pada                         deadline of DGT/SKD submission or
   pukul 16.00 WIB. Tanpa adanya                               lastest 12 October 2026 at 16.00
   dokumen dimaksud, Dividen Interim                           WIB. In the absence of the
   yang dibayarkan akan dikenakan PPh                          aforementioned       documents,     the
   Pasal 26 sebesar 20%.                                       payment of the Interim Dividend will
                                                               be subject to Article 26 PPh of 20%.

                         Jakarta, 30 September/September 2026
                Direksi Perseroan/The Board of Directors of the Company




                           PT. Golden Energy Mines Tbk.
      Sinar Mas Land Plaza Tower II, 6th Floor Jl. MH. Thamrin No. 51 Kav. 22, Jakarta Pusat 10350
                          Phone: (62) 21 50186 888 , Fax: (62) 21 3199 0319
                               Website: www.goldenenergymines.com