20251202_MSTI_Jadwal Aksi Korporasi (Khusus Penyampaian Dividen Interim)_31998974_lamp1.pdf

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Tanggal Daftar Pemegang Saham yang Berhak Dividen
(Recording Date) / :
Date of Register of Shareholders entitled to Dividends
(Recording Date)

12 Desember 2025 |

December 12, 2025

Tanggal Pembayaran Dividen Interim Tunai /
Interim Cash Dividends Payment Date

J
29 Desember 2025 1
December 29, 2025 |

Tata Cara Pembagian Dividen Interim Tunai

L

Dividen interim tunai akan dibagikan /.
kepada Pemegang Saham yang
namanya tercatat dalam Daftar
Pemegang Saham Perseroan dan/atau
Pemilik Saham Perseroan pada Sub
Rekening Efek di PT Kustodian
Sentral Efek Indonesia (“KSEI) pada
penutupan perdagangan tanggal 12
Desember 2025 (Recording Date).

Interim Cash Dividends Payment Procedure

Interim Cash dividends will be
distributed to Shareholders whose
names are registered in the Register of
Shareholders of the Company and/or
Shareholders of the Company in the
Securities Sub-Account at PT Kustodian
Sentral Efek Indonesia ("KSEI) at the
close of trading on December 12, 2025
(Recording Date).

2. Bagi Pemegang Saham yang 2. For shareholders whose shares are
sahamnya — dimasukkan — dalam registered in the Collective Custody of
penitipan kolektif KSEI, pembayaran KSEI, cash dividend payments will be
dividen tunai akan dilakukan melalui made through KSEI and distributed into
KSEI dan didistribusikan ke dalam the Customer Fund Account (RDN) at
Rekening Dana Nasabah (RDN) pada the Securities Company and/or
Perusahaan Efek dan/atau Bank Custodian Bank on December 29, 2025.
Kustodian pada tanggal 29 Desember Proof of payment of interim cash
2025. Bukti pembayaran dividen dividends will be delivered by KSEI to
interim tunai akan disampaikan oleh Shareholders through the Securities
KSEI kepada Pemegang Saham Company and/or Custodian Bank with
melalui Perusahaan Efek dan/atau which the Shareholders have opened
Bank Kustodian dimana Pemegang their accounts. For Shareholders whose
Saham membuka rekeningnya. Bagi shares are not placed in the collective
Pemegang Saham yang sahamnya custody of KSEI (“Bearer
tidak dimasukkan dalam penitipan Shareholders”), interim cash dividend
kolektif KSEI (“Pemegang Saham payments will be transferred directly to
Warkat”), pembayaran dividen the Shareholder's account.
interim tunai akan ditransfer langsung
ke rekening Pemegang Saham.

3. Dividen interim tunai tersebut akan 3. The interim cash dividends will be taxed

dikenakan pajak sesuai ketentuan dan
peraturan perundang-undangan
perpajakan yang berlaku, dengan
penjelasan sebagai berikut:

in accordance with the prevailing tax
laws and regulations, with the following
explanation:

PT. MASTERSYSTEM INFOTAMA TBK

Sudirman 7.8 Tower 1 25th Floor
JJ. Jend. Sudirman Kav. 7-8 Jakarta 10220, INDONESIA.
Phone 462218731111 | Fax 46221 39731212

1622113973 0808 (Hotline 24 Hours) www.mastersystem.co.id

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ii.

Dividen interim tunai 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
tunai yang dibayarkan kepada
WP Badan DN tersebut.

Dividen interim tunai yang
diterima oleh pemegang saham
wajib pajak orang pribadi dalam
negeri (“WPOPDN”) akan
dikecualikan dari objek pajak
sepanjang dividen tersebut
diinvestasikan — di wilayah
Kesatuan Republik Indonesia.
Bagi WPOPDN yang tidak
memenuhi ketentuan investasi
sebagaimana disebutkan diatas,
maka dividen yang diterima oleh
yang bersangkutan — akan
dikenakan pajak penghasilan
sesuai dengan ketentuan
perundang-undangan yang
berlaku dan pajak penghasilan
tersebut wajib disetor sendiri
oleh WPOPDN yang
bersangkutan sesuai dengan
ketentuan Peraturan Pemerintah
No. 9 Tahun 2021, Peraturan
Menteri Keuangan No. 18 Tahun
2021.

Bagi Pemegang Saham yang
merupakan wajib pajak luar
negeri yang pemotongan
pajaknya akan menggunakan
tarif berdasarkan Persetujuan
Penghindaran Pajak Berganda,
wajib memenuhi persyaratan
Peraturan Direktur Jenderal
Pajak No. PER-25/PJ/2018
tentang Tata Cara Penerapan
Persetujuan Penghindaran Pajak

PT. MASTERSYSTEM INFOTAMA TBK

Sudirman 7.8 Tower 1 25th Floor
.Jl Jend. Sudirman Kav. 7-8 Jakarta 10220, INDONESIA.

Phone 46221 39731111 | Fax 46221 39731212

1462213673 0808 (Hotline 24 Hours) www.mastersystem.co.id

ii.

Hi.

The interim cash dividends will be
exempted from taxation if received
by the shareholders of domestic
corporate taxpayers (“WP Badan
DN”) and the Company does not
withhold Income Tax on the interim
cash dividends paid to the WP
Badan DN.

Interim cash dividends received by
Shareholders of domestic
individual taxpayers
(“WPOPDN”) will be exempted
Jtom tax as long as the dividends
are invested in the territory of the
Republic of Indonesia. For
WPOPDN who do not fulfill the
investment reguirements as
mentioned above, the dividends
received by the concerned will be
subject to income tax in accordance
with the applicable laws and
regulations and the income tax
must be paid by the concerned
WPOPDN in accordance with the
provisions of Government
Regulation No. 9 of 2021, Minister
of Finance Regulation No. 18 of
2021.

Shareholders who are foreign
taxpayers whose withholding tax
will use the rate based on the

Double — Taxation — Avoidance
Agreement, must  fulfill the
reguirements of the Director

General of Taxes Regulation No.
PER-25/PJ/2018 concerning
Procedures for the Application of
the Double Taxation Avoidance
Agreement, and submit the proof of

DD

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Berganda, serta menyampaikan
dokumen bukti rekam atau tanda
terima DGT/SKD yang telah
diunggah ke laman Direktorat
Jenderal Pajak kepada KSEI
atau BAE sesuai dengan
ketentuan dan peraturan KSEI
terkait batas waktu penyampaian
DGT/SKD. Tanpa adanya
dokumen tersebut, dividen
interim tunai yang dibayarkan
akan dikenakan PPh pasal 26
sebesar 204.

4. Pemegang Saham Perseroan dapat
memperoleh konfirmasi pembayaran
dividen melalui Perusahaan Efek
dan/atau Bank Kustodian dimana
Pemegang Saham Perseroan
membuka rekening efek, selanjutnya
Pemegang Saham Perseroan wajib
bertanggungjawab melakukan
pelaporan penerimaan dividen
tersebut dalam pelaporan pajak pada
tahun pajak yang bersangkutan sesuai
peraturan perundang-undangan

record or receipt of DGT/SKD that
has been uploaded to  ihe
Directorate General of Taxes
website to KSEI or BAE in
accordance with KSETI's provisions
and regulations related to the
deadline for submitting DGT/SKD.
In the absence of such documents,
interim cash dividends paid will be
subject to Income Tax Article 26 of
2046.

The Company's Shareholders may
obtain confirmation of dividend
payments through the Securities
Company and/or the Custodian Bank
with which the Company's Shareholders
have opened a securities account, after
which the Company's Shareholders
shall be responsible for reporting the
receipt of such dividends in the tax
return for the relevant tax year in
accordance with the prevailing tax laws
and regulations.

perpajakan yang berlaku.

Pemberitahuan mengenai hal ini kepada Norification to the shareholders of the
pemegang saham telah diumumkan dalam Company regarding this matter has been
situs web Perseroan announced on the website of the Company.

Demikian pemberitahuan ini kami Thus we convey this information. Thank you
sampaikan. Atas perhatiannya, kami ucapkan for your attention.
terima kasih.

Hormat kami,/Sincerely,
PT Mastersystem Infotama Tbk

2.0
&
ersystem 3

Jeo Halim
Direktur & Corporate Secretary
Director & Corporate Secretary

PT. MASTERSYSTEM INFOTAMA TBK

Sudirman 7.8 Tower 1 25th Floor

“1. Jand, Sudirman Kav. 7-8 Jakarta 10220, INDONESIA.

Phone 46221 39731111 | Fax 46221 39731212

16221 3973 0808 (Hotine 24 Hours) www.mastersystem.co.id