20260119_BBRI_Laporan Informasi dan Fakta Material_32020733_lamp2.pdf

   b.   Sesuai dengan ketentuan Peraturan Pemerintah No. 9 Tahun 2021 tentang Perlakuan
        Perpajakan Untuk Mendukung Kemudahan Berusaha, Peraturan Menteri Keuangan No.
        18 Tahun 2021 dan perubahannya (PMK 18/2021), serta aturan perpajakan
        pelaksanaannya, Dividen Interim yang diterima oleh Pemegang Saham Wajib Pajak
        Orang Pribadi Dalam Negeri (‘WPOP DN’) akan dikecualikan dari objek pajak sepanjang
        Dividen Interim tersebut diinvestasikan di wilayah Negara Kesatuan Republik Indonesia.
        Bagi WPOP DN yang tidak memenuhi ketentuan investasi dimaksud, maka akan
        dikenakan PPh sesuai dengan ketentuan perundang-undangan yang berlaku. PPh
        tersebut wajib disetor sendiri oleh WPOP DN.
   c.   Bagi Pemegang Saham yang merupakan Wajib Pajak Luar Negeri yang pemotongan
        pajaknya akan menggunakan tarif berdasarkan Persetujuan Penghindaran Pajak
        Berganda (‘P3B’), wajib memenuhi persyaratan Peraturan Direktur Jenderal Pajak No.
        PER-25/PJ/2018 tentang Tata Cara Penerapan P3B, serta menyampaikan dokumen bukti
        rekam atau tanda terima DGT/Surat Keterangan Domisili (‘SKD’) yang telah diunggah
        ke laman Direktorat Jenderal Pajak kepada KSEI atau Biro Administrasi Efek sesuai
        dengan ketentuan dan peraturan KSEI terkait batas waktu penyampaian DGT/SKD.
        Tanpa adanya dokumen dimaksud, Dividen Interim yang dibayarkan akan dikenakan
        PPh Pasal 26 sebesar 20%.
4. Pemegang Saham Perseroan dapat memperoleh konfirmasi pembayaran Dividen Interim
   melalui perusahaan efek dan atau bank kustodian dimana Pemegang Saham Perseroan
   membuka rekening efek, selanjutnya Pemegang Saham Perseroan wajib bertanggung jawab
   melakukan pelaporan penerimaan Dividen Interim termaksud dalam pelaporan pajak pada
   tahun pajak yang bersangkutan sesuai peraturan perundang-undangan perpajakan yang
   berlaku.

5. Dalam hal terdapat masalah perpajakan di kemudian hari atau klaim atas Dividen Interim
   yang telah dibayarkan kepada dan diterima oleh Pemegang Saham yang sahamnya disimpan
   dalam penitipan kolektif KSEI, diminta untuk menyelesaikannya dengan perusahaan efek
   dan/atau bank kustodian di mana Pemegang Saham membuka rekening efek dengan
   berpedoman pada ketentuan perpajakan yang berlaku.



                           Jakarta, 17 Desember 2025
                    PT Bank Rakyat Indonesia (Persero) Tbk
                                     Direksi




           Integrity, Collaborative, Accountability, Growth Mindset, Customer Focus

              PT BANK RAKYAT INDONESIA (PERSERO) TBK

                      ANNOUNCEMENT
          SCHEDULE AND DISTRIBUTION PROCEDURE OF
        INTERIM DIVIDEND FOR THE FINANCIAL YEAR 2025

PT Bank Rakyat Indonesia (Persero) Tbk (‘Company’) hereby announces to the Shareholders the plan
to distribute the Interim Dividend for the 2025 Financial Year. This Board of Directors’ decision has
been approved by the Company’s Board of Commissioners. Based on the financial statements ending
on September 30, 2025, the Company will distribute the Interim Dividend for the 2025 Financial Year
in the amount of Rp137 (One Hundred Thirty Seven Rupiah) per share (‘Interim Dividend’). The
schedule and procedures for the distribution of the Interim Dividend are as follows:


 I.   Schedule of Interim Dividend Distribution

       No                               Information                                           Date
        1    Announcement of Schedule and Distribution Procedure of Interim
                                                                                    December 17, 2025
             Dividend
        2    End of Trading Period Shares with Interim Dividend Rights (cum
             Dividend)
                  a. Regular Market and Negotiation                                   December 29, 2025
                  b. Cash Market                                                       January 2, 2026
        3    Trading Period without Interim Dividend Rights (ex Dividend):
                  a. Regular Market and Negotiation                                  December 30, 2025
                  b. Cash Market                                                       January 5, 2025
        4    List of Shareholders entitled to Interim Dividend (recording date)        January 2, 2026
        5    Payment of Interim Dividend                                              January 15, 2026

II.   Procedure of Interim Dividend Payment

       1. Interim Dividend will be distributed to Shareholders whose names are recorded in the
          Register of Shareholders of the Company and/or Shareholders of the Company in Sub
          Securities Accounts in PT Kustodian Sentral Efek Indonesia (‘KSEI’) at the closing of trading
          on January 2, 2026 (recording date).

       2. For Shareholders whose shares are deposited in KSEI's collective custody, the payment of
          Interim Dividend will be made through KSEI and distributed to the Customer Fund Account
          in the Securities Companies and/or Custodian Banks on January 15, 2026. Evidence of
          Interim Dividend payments will be submitted by KSEI to Shareholders through Securities
          Companies and/or Custodian Banks where the Shareholders open their accounts. For
          Shareholders whose shares are not included in the collective custody of KSEI (‘Script
          Shareholders’), the payment of Interim Dividend will be transferred directly to the Script
          Shareholders' account.




                   Integrity, Collaborative, Accountability, Growth Mindset, Customer Focus

3. Interim Dividend will be taxed in accordance with the prevailing tax laws and regulations,
   with the following provisions:

    a.   Interim Dividend will be excluded from the tax object if it is received by Shareholders
         of the Domestic Corporate Taxpayer (‘WP Badan DN’), and the Company will not
         deduct Income Tax (‘PPh’) on Interim Dividend paid to WP Badan DN.

    b.   In accordance with the provisions of Government Regulation No. 9 of 2021 concerning
         Tax Treatment to Support the Ease of Doing Business, Regulation of the Minister of
         Finance No.18 of 2021 and its amendments (PMK 18/2021), and its implementing tax
         regulation, Interim Dividend received by Shareholders of Domestic Individual Taxpayers
         (‘WPOP DN’) shall be excluded from the tax object provided that such Interim Dividend
         is invested in the territory of the Republic of Indonesia. If WPOP DN does not satisfy
         the stipulated investment requirements, the relevant Interim Dividend shall be subject
         to PPh in accordance with the provisions of the prevailing laws and regulations, and
         such PPh must be remitted by the respective WPOP DN.

    c.   Shareholders of Foreign Taxpayers whose withholding tax will use the tariff based on
         the Double Taxation Avoidance Agreement (‘P3B’) must comply with the requirements
         of the Directorate General of Taxes Regulation No. PER-25/PJ/2018 regarding
         Procedures for the Application of P3B, and must submit relevant track record document
         or a receipt of the Directorate General of Tax Receipt/Certificate of Domicile (‘SKD’)
         which have been uploaded to the website of the Directorate General of Tax to KSEI or
         Securities Administration Bureau in accordance with the applicable provision and
         regulation of KSEI concerning the deadline of DGT/SKD submission. In the absence of
         the aforementioned documents, the payment of the Interim Dividend will be subject to
         Article 26 PPh of 20%.

4. Shareholders of the Company may obtain confirmation of Interim Dividend payments
   through Securities Companies and or Custodian Banks where Shareholders of the Company
   open their securities accounts; therefore, Shareholders of the Company must be responsible
   for reporting the Interim Dividend receipts referred to in tax reporting for the relevant tax
   year in accordance with the prevailing tax laws and regulations.

5. In the event of any taxation issues raised in the future or any claims of Interim Dividend
   which have been paid to and received by Shareholders whose shares are deposited in KSEI's
   collective custody, they are requested to settle the issues or claims with Securities Companies
   and/or Custodian Banks where Shareholders open their securities accounts in accordance
   with the prevailing tax laws and regulations.


                            Jakarta, December 17, 2025
                     PT Bank Rakyat Indonesia (Persero) Tbk
                               Board of Directors




            Integrity, Collaborative, Accountability, Growth Mindset, Customer Focus