20260929_TLDN_Jadwal Aksi Korporasi (Khusus Penyampaian Dividen Interim)_32161604_lamp2.pdf

B. Tata Cara Pembagian Dividen Interim Tunai         B. The Procedure of Interim Cash Dividend
                                                        Distribution

    1. Pemberitahuan      ini      merupakan            1. This announcement serves as an official
       pemberitahuan resmi dari Perseroan dan              notification from the Company. The
       Perseroan tidak mengeluarkan surat                  Company does not issue any other
       pemberitahuan secara khusus kepada                  specific notice to the Shareholders.
       para pemegang saham.

    2. Dividen Interim Tunai akan dibagikan             2. Interim Cash Dividends will be paid out
       kepada Pemegang Saham yang namanya                  to the Shareholders of record listed in
       tercatat dalam Daftar Pemegang Saham                the Company's shareholder register
       Perseroan (“DPS”) atau recording date               (“DPS”) as at 4:00 pm (West Indonesia
       pada tanggal 14 Oktober 2026 sampai                 Time) on the Record Date 14 October
       dengan pukul 16.00 WIB.                             2026.

    3. Bagi pemegang saham yang sahamnya                3. For shareholders whose shares are
       tercatat dalam Penitipan Kolektif PT                registered in KSEI’s Collective Custody,
       Kustodian Sentral Efek Indonesia (“KSEI”),          Interim Dividend payment will be made
       pembayaran Dividen Interim sesuai                   through book entry transfer via KSEI in
       dengan jadwal tersebut di atas akan                 accordance with the schedule above.
       dilakukan dengan cara pemindahbukuan                KSEI will subsequently distribute the
       melalui KSEI, dan selanjutnya KSEI akan             funds to the Customer Fund Account
       mendistribusikannya ke Rekening Dana                (RDN) at the Securities Companies or
       Nasabah (RDN) pada Perusahaan Efek                  Custodian Banks where shareholders
       atau Bank Kustodian tempat Dimana para              have opened their securities accounts.
       pemegang saham membuka rekening                     Shareholders whose shares are not
       efek. Sedangkan bagi pemegang saham                 registered in KSEI’s Collective Custody
       Perseroan yang sahamnya tidak tercatat              will have their Interim Cash Dividends
       dalam penitipan kolektif KSEI maka                  transferred directly to their bank
       pembayaran Dividen Interim Tunai akan               accounts.
       ditransfer ke rekening pemegang saham
       Perseroan.

    4. Berdasarkan     peraturan      perundang-        4. Based on the applicable tax laws and
       undangan perpajakan yang berlaku,                   regulations, the interim cash dividend
       dividen interim tunai tersebut akan                 will be excluded from the tax object if it
       dikecualikan dari objek pajak jika diterima         is received by the shareholders of the
       oleh pemegang saham wajib pajak badan               domestic corporate taxpayer (“WP
       dalam negeri (“WP Badan DN”) dan                    Badan DN”) and the Company does not
       Perseroan tidak melakukan pemotongan                deduct Income Tax on cash dividends
       Pajak Penghasilan atas dividen interim              paid to the WP Badan DN. The interim
       tunai yang dibayarkan kepada WP Badan               cash dividends received by shareholders
       DN tersebut. Dividen interim tunai yang             of domestic individual taxpayers

   diterima oleh pemegang saham wajib             (“WPOP DN”) will be excluded from the
   pajak orang pribadi dalam negeri (“WPOP        tax object as long as the dividends are
   DN”) akan dikecualikan dari objek pajak        invested in the territory of the Republic
   sepanjang dividen tersebut diinvestasikan      of Indonesia. For WPOP DN that does
   di wilayah Negara Kesatuan Republik            not meet the investment provisions as
   Indonesia. Bagi WPOP DN yang tidak             mentioned above, the dividends
   memenuhi        ketentuan       investasi      received by the DN concerned will be
   sebagaimana disebutkan di atas, maka           subject to income tax ("PPh") in
   dividen yang diterima oleh yang                accordance with the provisions of the
   bersangkutan akan dikenakan pajak              applicable laws and regulations, and the
   penghasilan (“PPh”) sesuai dengan              PPh must be deposited by the WPOP DN
   ketentuan perundang-undangan yang              concerned in accordance with the
   berlaku, dan PPh tersebut wajib disetor        provisions of Government Regulation
   sendiri oleh WPOP DN yang bersangkutan         No. 9 of 2021 concerning Tax Treatment
   sesuai dengan ketentuan Peraturan              to Support the Ease of Doing Business.
   Pemerintah No. 9 Tahun 2021 tentang
   Perlakuan Perpajakan Untuk Mendukung
   Kemudahan Berusaha.

5. Pemegang saham Perseroan dapat              5. Shareholders of the Company can obtain
   memperoleh konfirmasi pembayaran               confirmation of interim dividend
   dividen interim melalui perusahaan efek        payments through a securities company
   dan atau bank kustodian dimana                 and or custodian bank where
   Pemegang saham Perseroan membuka               Shareholders of the Company open a
   rekening efek, selanjutnya pemegang            securities    account,      then   the
   saham Perseroan wajib bertanggung              shareholders of the Company must be
   jawab melakukan pelaporan penerimaan           responsible for reporting the interim
   dividen interim termaksud dalam                dividend receipts referred to in tax
   pelaporan pajak pada tahun pajak yang          reporting for the relevant tax year in
   bersangkutan      sesuai      peraturan        accordance with the laws and
   perundang-undangan perpajakan yang             regulations applicable taxation.
   berlaku.

6. Bagi Pemegang Saham Perseroan yang          6. Shareholders of Foreign Taxpayers
   merupakan Wajib Pajak Luar Negeri              ("WPLN") whose withholding tax will
   (“WPLN”) yang pemotongan pajaknya              use the tariff based on Double Taxation
   akan menggunakan tarif berdasarkan             Avoidance Agreement ("P3B") must
   Persetujuan     Penghindaran      Pajak        comply with the requirements of the
   Berganda (“P3B”) wajib memenuhi                Director General of Taxes Regulation
   persyaratan Peraturan Direktur Jenderal        No.     PER-25/PJ/2018      concerning
   Pajak No. PER-25/PJ/2018 tentang Tata          Procedures for Application of Double
   Cara       Penerapan       Persetujuan         Taxation Avoidance Agreements by
   Penghindaran Pajak Berganda serta              submitting document proof of record or
   menyampaikan dokumen bukti rekam               receipt of DGT/Certificate of Domicile
   atau tanda terima DGT/Surat Keterangan         that has been uploaded to the
   Domisili yang telah diunggah ke laman          Directorate General of Taxes website to
   Direktorat Jenderal Pajak kepada KSEI          KSEI or BAE PT Datindo Entrycom no
   atau BAE PT Datindo Entrycom dengan            later than the deadline in accordance

batas waktu penyampaian sesuai                 with KSEI regulations, without the said
peraturan KSEI, tanpa adanya dokumen           document, interim cash dividends paid
dimaksud, dividen interim tunai yang           will be subject to Article 26 PPh of 20%.
dibayarkan    akan    dikenakan  PPh
Pasal 26 sebesar 20%.

                          Jakarta, 2 Oktober 2026
                         PT Teladan Prima Agro Tbk
                              Direksi Perseroan