20251119_BTPS_Jadwal Aksi Korporasi (Khusus Penyampaian Dividen Interim)_31986430_lamp3.pdf

     Securities Company and/or the Custodian Bank with which the shareholder has opened a
     securities account. Subsequently, the shareholder will obtain information on the interim
     dividends distribution from the Securities Company and/or the Custodian Bank with which the
     shareholder has opened a securities account.

     However, for a shareholder whose shares are not placed in the collective custody of KSEI (Script
     Shareholders), the interim dividends will be directly transferred to the bank account of the
     relevant shareholder.

 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 should it is received by
             Shareholders of the Resident Corporate Taxpayer (“WP Badan DN”) and the Company
             will not deduct Income Tax (“PPh”) on Interim Dividend paid to WP Badan DN;

          b. Interim Dividend received by Shareholders of Resident Individual Taxpayers (“WPOP
             DN”) will be excluded from the tax object to the extent that Interim Dividend is invested
             in the territory of the Republic of Indonesia in accordance with the provisions of
             Government Regulation No. 9 of 2021 (PP9), Regulation of the Minister of Finance
             number 18 of 2021 (PMK18) and the implementing tax regulations;

          c. The Income Tax obligation arising in connection with the dividends received by the
             shareholder with Resident Taxpayer (“WPDN”) status constitutes the responsibility of
             the relevant WPDN shareholder and must be fulfilled by the WPDN shareholder on their
             own;

          d. Shareholders of Foreign Taxpayers whose withholding tax will use the tariff based on
             Double Taxation Avoidance Agreement (“P3B”) must comply with the requirements of
             Tax Director Regulation No. PER- 25/PJ/2018 concerning Procedures for the Application
             of P3B, and submit track record document or receipt of DGT/Certificate of Domicile
             (‘SKD’) which have been uploaded to website of Directorate General of Tax to KSEI or
             Securities Administration Bureau in accordance with the provision and regulation of KSEI
             concerning the deadline of DGT/SKD submission. Without the aforementioned
             documents, the payment of Interim Dividend will be subject to Article 26 PPh of 20%;

          e. The PPh withholding will be made in accordance with the tax laws and regulations
             prevailing as of the Recording Date. If a new tax law or regulation is later issued after
             the PPh withholding is made and the new tax law or regulation is retroactively applied
             to the Recording Date, resulting in over withholding, then the refund of the over withheld
             tax will be claimed by the relevant shareholders affected by the new tax law or regulation
             through the tax refund mechanism under the prevailing tax laws or regulations.

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 raise in the future or any claims of Interim Dividend which has
   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 to Securities Companies and/or
   Custodian Banks where Shareholders open their securities accounts in accordance with the
   prevailing tax laws and regulations.



                                   Jakarta, November 19, 2025
                                  PT Bank BTPN Syariah Tbk
                                      Board of Directors