20250702_PART_Keterbukaan Informasi terkait Aksi Korporasi_31910928_lamp1.pdf

    sahamnya tidak disimpan dalam penitipan kolektif KSEI (pemegang saham
    warkat/script), pembagian dividen tunai akan ditransfer langsung ke rekening Bank
    milik pemegang saham yang bersangkutan.

3   Atas pembayaran dividen tunai kepada pemegang saham Wajib Pajak Dalam Negeri
    (“WPDN”) tidak akan dilakukan pemotongan Pajak Penghasilan, sedangkan atas
    pembayaran dividen tunai kepada pemegang saham Wajib Pajak Luar Negeri
    (“WPLN”) akan dilakukan pemotongan Pajak Penghasilan sesuai dengan ketentuan
    perpajakan yang berlaku pada saat Record Date. Pelaksanaan kewajiban Pajak
    Penghasilan atas dividen yang diterima oleh pemegang saham WPDN adalah menjadi
    kewajiban pemegang saham WPDN yang bersangkutan dan dilaksanakan oleh
    masing-masing pemegang saham WPDN.

4   Bagi pemegang saham yang merupakan WPDN berbentuk badan hukum, yang belum
    menyerahkan Nomor Pokok Wajib Pajak (NPWP) kepada Perusahaan Efek dan/atau
    Bank Kustodian di mana pemegang saham membuka rekening efek, diharuskan
    menyampaikan NPWP kepada KSEI melalui Perusahaan Efek dan/atau Bank
    Kustodian di mana pemegang saham membuka rekening efek, paling lambat tanggal
    10 Juli 2025 pukul 16.00 WIB.

5   Bagi pemegang saham yang merupakan WPLN yang negaranya mempunyai
    Persetujuan Penghindaran Pajak Berganda (P3B) atau Tax Treaty dengan Republik
    Indonesia, dapat memanfaatkan tarif pemotongan pajak yang lebih rendah (tarif sesuai
    P3B) dari tarif normal pemotongan PPh sebesar 20% jika dapat memenuhi persyaratan
    yang diatur dalam Peraturan Direktur Jenderal Pajak No. PER-25/PJ/2018 tanggal
    21 November 2018 tentang Tata Cara Penerapan P3B yaitu dengan menyampaikan
    Surat Keterangan Domisili (SKD) WPLN berupa Form DGT asli yang diisi dengan
    benar, lengkap, jelas, ditandatangani, dan telah mendapatkan pengesahan dari
    pejabat berwenang negara mitra (jika tidak ada dapat digantikan dengan asli Certificate
    of Residence (CoR) dalam bahasa Inggris) kepada KSEI sesuai dengan ketentuan
    yang ditetapkan oleh KSEI. Namun, jika selama tahun berjalan, WPLN sudah pernah
    bertransaksi dan sudah memberikan Form DGT asli yang dilengkapi dengan CoR
    kepada Wajib Pajak di Indonesia, maka SKD DGT dapat digantikan dengan softcopy
    Tanda Terima SKD yang sudah terdaftar pada website resmi eSKD. Apabila sampai
    dengan batas waktu yang ditetapkan oleh KSEI, belum menyerahkan dokumen
    dimaksud, maka atas pembayaran dividen tunai kepada pemegang saham WPLN
    tersebut akan dikenakan pemotongan PPh Pasal 26 dengan tarif tertinggi yaitu
    sebesar 20%.

6   Menurut ketentuan peraturan perpajakan yang berlaku saat ini, dividen yang diterima
    Wajib Pajak Orang Pribadi Dalam Negeri (“WPOPDN”) tidak lagi dipotong PPh dan
    dapat diperlakukan sebagai penghasilan bukan obyek PPh sepanjang diinvestasikan
    di wilayah Negara Kesatuan Republik Indonesia sebagaimana diatur dalam Peraturan
    Pemerintah No. 9 Tahun 2021 dan perubahannya (PP9), Peraturan Menteri Keuangan
    No. 18 Tahun 2021 dan perubahannya (PMK18) serta aturan perpajakan
    pelaksanaannya; atau WPOPDN juga dapat memilih dikenai PPh bersifat final sebesar
    10% berdasarkan Undang-Undang Republik Indonesia No. 7 Tahun 1983 tentang
    Pajak Penghasilan yang telah beberapa kali diubah terakhir diubah dengan Undang-
    Undang Republik Indonesia No. 7 Tahun 2021 (UU PPh) Pasal 17 ayat (2c)* tanpa
    perlu untuk melakukan investasi di wilayah Negara Kesatuan Republik Indonesia.
    Apabila WPOPDN yang memilih memperlakukan dividen yang diterima sebagai
    penghasilan bukan obyek PPh, namun pelaksanaan investasi yang tidak sesuai
    dengan ketentuan dan tata cara sebagaimana yang diatur dalam PP9 dan PMK18,

     maka atas dividen terkait juga dikenakan PPh bersifat final sebesar 10% berdasarkan
     UU PPh Pasal 17 ayat (2c)*.

     *Penyetoran PPh bersifat final atas dividen tersebut, harus disetor sendiri oleh WPOPDN paling lama
     tanggal 15 (lima belas) bulan berikutnya setelah bulan dari tanggal pencatatan (Record Date).

 7   Pemotongan PPh dilaksanakan sesuai dengan peraturan perpajakan yang berlaku
     pada Record Date. Jika terdapat peraturan perpajakan yang baru terbit setelah
     dilaksanakan pemotongan PPh tetapi berlaku surut ke Record Date dan dapat saja
     menyebabkan kelebihan pemotongan PPh, maka penyelesaian pengembalian pajak
     dilakukan melalui mekanisme pengembalian pajak yang seharusnya tidak terutang
     sesuai dengan ketentuan perpajakan yang berlaku (sampai dengan pengumuman ini
     terbit yaitu: Peraturan Menteri Keuangan No. 81 Tahun 2024) yang dilakukan oleh
     masing-masing pemegang saham yang terdampak peraturan tersebut.

 8   Bagi pemegang saham yang sahamnya disimpan dalam penitipan kolektif KSEI, bukti
     pemotongan pajak dividen tunai (dalam bentuk file PDF) dapat diperoleh dari
     Perusahaan Efek dan/atau Bank Kustodian di mana pemegang saham membuka
     rekening efek. Perusahaan Efek dan/atau Bank Kustodian akan memperoleh bukti
     pemotongan pajak tersebut dari BAE Perseroan, yaitu PT Sinartama Gunita, Menara
     Tekno Lt.7, Jl. H. Fachrudin No.19, Tanah Abang, Jakarta Pusat, 10250, No. Telp.
     (021) 392 2332, Email: helpdesk1@sinartama.co.id.

 9   Bagi Perusahaan Efek dan/atau Bank Kustodian yang memiliki catatan elektronik untuk
     saham Perseroan dalam penitipan kolektif KSEI, diminta untuk menyerahkan data
     pemegang saham dan dokumen status pajaknya kepada KSEI dalam jangka waktu 1
     (satu) hari bursa setelah tanggal pencatatan Daftar Pemegang Saham atau sesuai
     dengan ketentuan KSEI.

10   Apabila terdapat masalah perpajakan di kemudian hari atau klaim atas dividen tunai
     yang telah dibayarkan kepada dan diterima oleh pemegang saham yang sahamnya
     disimpan dalam penitipan kolektif KSEI selain kondisi pada butir-butir di atas, diminta
     untuk menyelesaikannya dengan Perusahaan Efek dan/atau Bank Kustodian di mana
     pemegang saham membuka rekening efek dengan merujuk pada ketentuan
     perpajakan yang berlaku.

Pengumuman ini merupakan pemberitahuan resmi dari Perseroan. Perseroan tidak
mengeluarkan surat pemberitahuan secara khusus kepada pemegang saham.

                                       Jakarta, 2 Juli 2025

                             PT CIPTA PERDANA LANCAR Tbk

                                              Direksi

                             ANNOUNCEMENT
                       SCHEDULE AND PROCEDURES
  FOR THE DISTRIBUTION OF CASH DIVIDENDS FOR THE FINANCIAL YEAR OF 2024
                      PT CIPTA PERDANA LANCAR Tbk
                             (the “Company”)

Based on the resolution of the Company’s Annual General Meeting of Shareholders dated 30
June 2025, it is hereby notified to the Company’s shareholders that a total amount of
Rp 4.648.487.908 (four billion six hundred forty-eight million four hundred eighty-seven
thousand nine hundred and eight Rupiah) will be distributed as cash dividends proportionally to
the shareholders, with the distribution to be carried out by the Company’s Board of Directors no
later than 1 August 2025.

The Company will distribute cash dividends for the 2024 financial year in an amount of up to
Rp 1,709 (one Rupiah and seven hundred nine sen) per share, provided that no warrant holders
exercise or convert their warrants into additional shares of the Company starting from July 7,
2025 or prior to the record date of shareholders entitled to receive dividends as stated in this
announcement.

The schedule and procedures for the cash dividend distribution for the financial year of 2024
are as follows:

SCHEDULE
 No.                       ACTIVITY                                          DATE
  1  Announcement on the Indonesia Stock Exchange and                     2 July 2025
     the Company’s Website
  2  End of Trading Period for Shares with Dividend Rights
     (Cum Dividends)
     • Regular Markets and Negotiated Markets                            8 July 2025
     • Cash Markets                                                      10 July 2025
  3  Start of Trading Period for Shares without Dividend
     Rights (Ex Dividends)
     • Regular Markets and Negotiated Markets                            9 July 2025
     • Cash Markets                                                      11 July 2025
  4  Record Date to determine the Shareholders’ Eligibility              10 July 2025
     for Dividends
  5  Date of Payment of Cash Dividends                                  1 August 2025

PROCEDURE FOR DISTRIBUTION OF CASH DIVIDENDS
  1 Cash dividends will be distributed to shareholders whose names are registered in the
    Company's Shareholders Register on July 10, 2025 at 16.00 WIB (Record Date).

  2    For shareholders whose shares are held in the collective custody of PT Kustodian
       Sentral Efek Indonesia ("KSEI"), the distribution of cash dividends will be distributed
       by KSEI on August 1, 2025 through the Securities Company and/or Custodian Bank
       where the shareholders open their securities accounts. Confirmation of the results of
       the distribution of cash dividends will be submitted by KSEI to the Securities Company
       and/or Custodian Bank where the shareholders open their securities accounts.
       Furthermore, shareholders will receive information regarding the distribution of cash
       dividends from the Securities Company and/or Custodian Bank where the shareholders
       open their securities accounts. Meanwhile, for shareholders whose shares are not held

    in the collective custody of KSEI (paper/script shareholders), the distribution of cash
    dividends will be transferred directly to the Bank account of the relevant shareholder.

3   No Income Tax will be deducted from cash dividend payments to shareholders of
    Domestic Taxpayers (“WPDN”), while Income Tax will be deducted from cash dividend
    payments to shareholders of Foreign Taxpayers (“WPLN”) in accordance with the
    applicable tax provisions at the time of the Record Date. The implementation of Income
    Tax obligations on dividends received by WPDN shareholders is the obligation of the
    WPDN shareholders concerned and is carried out by each WPDN shareholder.

4   For shareholders who are WPDN in the form of legal entities, who have not submitted
    their Taxpayer Identification Number (NPWP) to the Securities Company and/or
    Custodian Bank where the shareholders open their securities accounts, are required
    to submit their NPWP to KSEI through the Securities Company and/or Custodian Bank
    where the shareholders open their securities accounts, no later than July 10, 2025 at
    16.00 WIB.

5   For shareholders who are WPLN whose country has a Double Taxation Avoidance
    Agreement (P3B) or Tax Treaty with the Republic of Indonesia, they can take
    advantage of a lower tax withholding rate (rate according to P3B) than the normal PPh
    withholding rate of 20% if they can meet the requirements stipulated in the Regulation
    of the Director General of Taxes No. PER-25/PJ/2018 dated November 21, 2018
    concerning Procedures for Implementing P3B, namely by submitting a WPLN Domicile
    Certificate (SKD) in the form of an original DGT Form that is filled in correctly,
    completely, clearly, signed, and has been approved by the authorized official of the
    partner country (if not available, it can be replaced with an original Certificate of
    Residence (CoR) in English) to KSEI in accordance with the provisions stipulated by
    KSEI. However, if during the current year, the WPLN has made a transaction and has
    provided an original DGT Form equipped with a CoR to the Taxpayer in Indonesia, then
    the DGT SKD can be replaced with a softcopy of the SKD Receipt that has been
    registered on the official eSKD website. If by the deadline set by KSEI, the documents
    have not been submitted, then the payment of cash dividends to the WPLN
    shareholders will be subject to Article 26 Income Tax with the highest rate of 20%.

6   According to the provisions of the current tax regulations, dividends received by
    Domestic Individual Taxpayers (“WPOPDN”) are no longer subject to Income Tax and
    can be treated as income that is not an object of Income Tax as long as they are
    invested in the territory of the Unitary State of the Republic of Indonesia as regulated
    in Government Regulation No. 9 of 2021 and its amendments (PP9), Regulation of the
    Minister of Finance No. 18 of 2021 and its amendments (PMK18) and its implementing
    tax regulations; or WPOPDN can also choose to be subject to final Income Tax of 10%
    based on Law of the Republic of Indonesia No. 7 of 1983 concerning Income Tax which
    has been amended several times, most recently amended by Law of the Republic of
    Indonesia No. 7 of 2021 (Income Tax Law) Article 17 paragraph (2c)* without the need
    to make investments in the territory of the Unitary State of the Republic of Indonesia. If
    the WPOPDN chooses to treat the dividends received as income that is not an object
    of PPh, but the implementation of the investment is not in accordance with the
    provisions and procedures as regulated in PP9 and PMK18, then the related dividends
    will also be subject to final PPh of 10% based on Article 17 paragraph (2c) of the
    Income Tax Law*.

    *The final PPh payment for the dividends must be paid by the WPOPDN no later than the 15 th
    (fifteenth) of the following month after the month of the recording date (Record Date).

 7   Income Tax deductions are carried out in accordance with the tax regulations in force
     on the Record Date. If there are new tax regulations issued after the Income Tax
     deductions are implemented but are retroactive to the Record Date and may cause
     excess Income Tax deductions, then the settlement of tax refunds is carried out through
     a tax refund mechanism that should not have been owed in accordance with the
     applicable tax provisions (until this announcement is issued, namely: Regulation of the
     Minister of Finance No. 81 of 2024) carried out by each shareholder affected by the
     regulation.

 8   For shareholders whose shares are stored in KSEI's collective custody, proof of cash
     dividend tax deductions (in the form of a PDF file) can be obtained from the Securities
     Company and/or Custodian Bank where the shareholder opens a securities account.
     The Securities Company and/or Custodian Bank will obtain proof of the tax deduction
     from the Company's BAE, namely PT Sinartama Gunita, Menara Tekno Lt. 7,
     Jl. H. Fachrudin No.19, Tanah Abang, Central Jakarta, 10250, Tel. No. (021) 392 2332,
     Email: helpdesk1@sinartama.co.id.

 9   For Securities Companies and/or Custodian Banks that have electronic records for the
     Company's shares in KSEI's collective custody, are requested to submit shareholder
     data and tax status documents to KSEI within 1 (one) trading day after the date of
     recording the Shareholder List or in accordance with KSEI's provisions.

10   If there are tax problems in the future or claims for cash dividends that have been paid
     to and received by shareholders whose shares are stored in KSEI's collective custody
     other than the conditions in the points above, they are requested to resolve them with
     the Securities Company and/or Custodian Bank where the shareholders open a
     securities account by referring to the applicable tax provisions.

This announcement is an official notification from the Company. The Company does not issue
a special notification letter to shareholders.

                                  Jakarta, July 2, 2025

                          PT CIPTA PERDANA LANCAR Tbk

                                   Board of Directors