20251114_WINS_Jadwal Aksi Korporasi (Khusus Penyampaian Dividen Interim)_31985515_lamp1.pdf

Tata Cara Pembagian Dividen Interim Tunai:          Procedure for the Interim Cash Dividend
                                                    Payment:

1. Dividen Interim akan dibagikan kepada            1. Interim Dividend will be paid to the registered
   pemegang saham Perseroan yang namanya               shareholders in the Company’s Shareholder
   tercatat dalam Daftar Pemegang Saham                Register (Recording Date) on 27 November
   (“DPS”) pada tanggal 27 November 2025               2025 and/or to the shareholders who hold the
   (recording date) dan/atau Pemilik saham             Company’s shares at the sub-securities
   perseroan pada sub rekening efek di PT              account of PT. Kustodian Sentral Efek
   Kustodian Sentral Efek Indonesia (“KSEI”)           Indonesia (“KSEI”) on the closing of trading in
   pada penutupan perdagangan tanggal 27               the Indonesia Stock Exchange on 27 November
   November 2025.                                      2025.

2. Bagi Pemegang saham Perseroan yang               2. For the Shareholder whose shares are kept in
   sahamnya dimasukkan dalam penitipan                 collective custody at KSEI, the Interim
   kolektif KSEI, pembayaran Dividen Interim           Dividend payment will be distributed by KSEI
   dilaksanakan melalui KSEI dan akan                  on 11 December 2025 to the Customer Fund
   didistribusikan pada tanggal 11 Desember            Account (Rekening Dana Nasabah/RDN) in
   2025 ke dalam Rekening Dana Nasabah (RDN)           Securities Company and/or Custodian Bank
   pada Perusahaan Efek dan/atau Bank                  where the Shareholder opened their account.
   Kustodian     dimana   Pemegang     Saham           Whereas for the Company’s Shareholder
   membuka rekening efek. Sedangkan bagi               whose shares are not kept in the collective
   pemegang saham Perseroan yang sahamnya              custody at KSEI, the cash Interim Dividend
   tidak dimasukkan dalam penitipan kolektif           payment will be transferred to the
   KSEI maka pembayaran Dividen Interim tunai          shareholder’s account by the Company on the
   akan ditransfer oleh Perseroan ke rekening          payment date of the Interim Dividend.
   pemegang saham pada tanggal pembayaran
   Dividen Interim.

3. Dividen Interim tersebut akan dikenakan          3. The Interim Dividends will be subject to tax
   pemotongan pajak sesuai dengan peraturan            deduction in accordance with the prevailing
   perundang-undangan      perpajakan    yang          tax laws and regulations. The amount of tax
   berlaku. Jumlah pajak yang dikenakan akan           imposed will be borne by the relevant
   menjadi tanggungan pemegang saham                   shareholders of the Company and shall be
   Perseroan yang bersangkutan serta dipotong          deducted from the amount of cash dividends
   dari jumlah dividen tunai yang menjadi hak          due to the relevant shareholders of the
   pemegang      saham      Perseroan    yang          Company.
   bersangkutan.

4. Berdasarkan peraturan perundang-undangan         4. Based on the prevailing tax laws and
   perpajakan yang berlaku, dividen tunai              regulations, the cash dividends will be
   tersebut akan dikecualikan dari objek pajak         exempted from taxation if received by
   jika diterima oleh pemegang saham wajib             domestic corporate taxpayer shareholders
   pajak badan dalam negeri (“WP Badan DN”)            (“WP Badan DN”) and the Company does not
   dan Perseroan tidak melakukan pemotongan            make any income tax deductions on the
   Pajak Penghasilan atas dividen tunai interim        interim cash dividends paid to the WP Badan
   yang dibayarkan kepada WP Badan DN                  DN. The Interim Cash Dividends received by
   tersebut. Dividen tunai yang diterima oleh          domestic individual taxpayer shareholders
   pemegang saham wajib pajak orang pribadi            (“WPOP DN”) shall be excluded from the tax
   dalam negeri (“WPOP DN”) akan dikecualikan          object if the dividends are invested in the
   dari objek pajak sepanjang dividen tersebut         territory of the Republic of Indonesia. For DN
   diinvestasikan di wilayah Negara Republik           WPOP who do not meet the investment
   Indonesia. Bagi WPOP DN yang tidak                  provisions as mentioned above, the dividends
   memenuhi ketentuan investasi sebagaimana            received by the respective party will be subject
   disebutkan di atas, maka dividen yang diterima      to income Tax (“PPh”) in accordance with the
   oleh yang bersangkutan akan dikenakan pajak         applicable laws and regulations, and the said
   penghasilan (“PPh”) sesuai dengan ketentuan         PPh must be deposited by the respective DN

  perundang-undangan yang berlaku, dan PPh            WPOP in accordance with the provisions of
  tersebut wajib disetor sendiri oleh WPOP DN         Government Regulation No. 9 of 2021
  yang bersangkutan sesuai dengan ketentuan           concerning Tax Treatment to Support the Ease
  Peraturan Pemerintah No. 9 Tahun 2021               of Doing Business and its amendments.
  tentang   Perlakuan      Perpajakan    Untuk
  Mendukung Kemudahan Berusaha berikut
  perubahannya.

5. Pemegang      saham     Perseroan   dapat       5. The Company's shareholders may obtain
   memperoleh konfirmasi pembayaran dividen           confirmation of dividend payments through
   melalui perusahaan efek dan atau bank              securities companies and/or custodian banks
   kustodian    dimana    Pemegang    saham           where the Company's shareholders open
   Perseroan     membuka     rekening   efek,         securities accounts, and then the Company's
   selanjutnya pemegang saham Perseroan wajib         shareholders shall be responsible for
   bertanggung jawab melakukan pelaporan              reporting the dividends receipts in the tax filing
   penerimaan dividen termaksud dalam                 for the respective tax year in accordance with
   pelaporan pajak pada tahun pajak yang              the prevailing tax laws and regulations.
   bersangkutan sesuai peraturan perundang-
   undangan perpajakan yang berlaku.

6. Bagi Pemegang Saham yang merupakan Wajib        6. Shareholders who are Foreign Taxpayers
   Pajak Luar Negeri yang pemotongan pajaknya         whose tax deductions will use the rate based
   akan     menggunakan      tarif  berdasarkan       on the Double Tax Avoidance Agreement
   Persetujuan Penghindaran Pajak Berganda            (“P3B”) shall meet the requirements of the
   (“P3B”)    wajib    memenuhi      persyaratan      Director General of Taxes Regulation No. PER-
   Peraturan Direktur Jenderal Pajak No. PER-         25/PJ/2018 concerning Procedures for the
   25/PJ/2018 tentang Tata Cara Penerapan             Implementation of Double Tax Avoidance
   Persetujuan Penghindaran Pajak Berganda            Agreement and submit records or receipt of
   serta menyampaikan dokumen bukti rekam             DGT or SKD (Certificate of Domicile) that have
   atau tanda terima DGT atau SKD (Surat              been uploaded to the website of the
   Keterangan Domisili) yang telah diunggah ke        Directorate General of Taxes, to KSEI or to the
   situs web Direktorat Jenderal Pajak, kepada        Company’s Securities Administration Bureau
   KSEI atau ke Biro Administrasi Efek Perseroan      PT Datindo Entrycom (“BAE”) 7 (seven)
   PT Datindo Entrycom (“BAE”) 7 (tujuh) hari         working days before the date of payment of
   kerja sebelum tanggal pembayaran Dividen           Interim Dividends, in accordance with KSEI's
   Interim, sesuai peraturan dan ketentuan KSEI,      rules and regulations, in the absence of such
   tanpa adanya dokumen dimaksud, dividen             documents, cash dividends paid will be
   tunai yang dibayarkan akan dikenakan               subject to 20% tax deduction of Income Tax
   pemotongan pajak PPh Pasal 26 sebesar 20%.         Article 26.

7. Bagi Pemegang Saham yang merupakan Wajib        7. For Shareholders who are Foreign Taxpayers
   Pajak Luar Negeri yang sahamnya dalam              whose shares are in the collective custody of
   penitipan kolektif KSEI, bukti pemotongan          KSEI, the dividend tax withholding slip can be
   pajak dividen dapat diambil di Perusahaan          collected at the Securities Company and/or
   Efek dan/atau Bank Kustodian di mana               the Custodian Bank where the Shareholder
   Pemegang Saham membuka rekening efek dan           has opened a securities account and for Script
   bagi Pemegang Saham Warkat diambil di BAE.         Shareholders such can be collected at the
                                                      BAE.

                                        Direksi Perseroan
                              The Board of Directors of the Company
                                       17 November 2025