20250602_SMBR_Keterbukaan Informasi terkait Aksi Korporasi_31891022_lamp1.pdf

   saham Perseroan yang bersangkutan serta dipotong dari jumlah dividen tunai yang menjadi hak
   pemegang saham Perseroan yang bersangkutan.
4. Berdasarkan peraturan perundang-undangan perpajakan yang berlaku, dividen 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
   tunai yang dibayarkan kepada WP Badan DN tersebut. Dividen tunai yang diterima oleh pemegang
   saham wajib pajak orang pribadi dalam negeri (“WPOP DN”) akan dikecualikan dari objek pajak
   sepanjang dividen tersebut diinvestasikan di wilayah Negara Kesatuan Republik Indonesia. Bagi
   WPOP DN yang tidak memenuhi ketentuan investasi sebagaimana disebutkan di atas, maka
   dividen yang diterima oleh yang bersangkutan akan dikenakan pajak penghasilan (“PPh”) sesuai
   dengan ketentuan perundang-undangan yang berlaku, dan PPh tersebut wajib disetor sendiri oleh
   WPOP DN yang bersangkutan sesuai dengan ketentuan Peraturan Pemerintah No. 9 Tahun 2021
   tentang Perlakuan Perpajakan Untuk Mendukung Kemudahan Berusaha sebagaimana dicabut
   sebagian dengan Peraturan Pemerintah No. 44 Tahun 2022 tentang Penerapan terhadap Pajak
   Pertambahan Nilai Barang dan Jasa dan Pajak Penjualan atas Barang Mewah, Peraturan
   Pemerintah No. 50 Tahun 2022 tentang Tata Cara Pelaksanaan Hak dan Pemenuhan Kewajiban
   Perpajakan, dan Peraturan Pemerintah No. 55 Tahun 2022 tentang Penyesuaian Pengaturan di
   Bidang Pajak Penghasilan.
5. 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 bertanggung jawab melakukan
   pelaporan penerimaan dividen termaksud dalam pelaporan pajak pada tahun pajak yang
   bersangkutan sesuai peraturan perundang-undangan perpajakan yang berlaku.
6. Bagi Pemegang Saham Perseroan 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 Persetujuan Penghindaran Pajak Berganda serta menyampaikan dokumen bukti
   rekam atau tanda terima DGT/Surat Keterangan Domisili yang telah diunggah ke laman Direktorat
   Jenderal Pajak kepada KSEI atau BAE PT Datindo Entrycom dengan batas waktu penyampaian
   sesuai peraturan KSEI, tanpa adanya dokumen dimaksud, dividen tunai yang dibayarkan akan
   dikenakan PPh Pasal 26 sebesar 20%.


                                   Jakarta, 02 Juni 2025
                                  PT Semen Baturaja Tbk
                                          Direksi

           SCHEDULE AND PROCEDURE FOR CASH DIVIDEND DISTRIBUTION
               PT SEMEN BATURAJA Tbk FOR FINANCAL YEAR 2024


In accordance with the decision of the second agenda item of the Annual General Meeting of Shareholders
(AGMS) for Financial Year 2024, which has decided to distribute cash dividends in the amount wof
Rp25,850,800,811 (Twenty-Five Billion Eight Hundred Fifty Million Eight Hundred Thousand Eight Hundred
Eleven Rupiah) or Rp2.60264 (two point six zero two six four Rupiah) per share to be distributed to
9,932,534,336 (Nine Billion Nine Hundred Thirty-Two Million Five Hundred Thirty-Four Thousand Three
Hundred Thirty-Six) shares of the Company, hereby notified the schedule and procedure for the distribution
of cash dividends for the Financial Year 2024 as follows:

Schedule for Cash Dividend Distribution

  No.                                     Description                                      Date
 1.      End of Trading Period with Dividend Rights (Cum Dividend)
            - Regular Market and Negotiation Market                                        June 10, 2025
            - Cash Market                                                                  June 12, 2025
 2.      Start of Trading Period without Dividend Rights (Ex Dividend)
             - Regular Market and Negotiation Market                                       June 11, 2025
             - Cash Market                                                                 June 13, 2025
 3.      Shareholder Dividend Entitlement Registration Date (Recording Date)               June 12, 2025
 4.      Cash Dividend Payment Date                                                        June 26, 2025


Procedure for Cash Dividend Distribution
    1. Cash dividends will be distributed to Company shareholders whose names are recorded in the
        Shareholder List (DPS) or recording date on June 12, 2025, and/or Shareholders of the Company
        in securities accounts at PT Kustodian Sentral Efek Indonesia ("KSEI") at the close of trading on
        the Indonesia Stock Exchange on June 12, 2025.
    2. For shareholders whose shares are recorded in the Collective Custody of PT Kustodian Sentral
        Efek Indonesia ("KSEI"), dividend payments according to the schedule above will be made by
        book-entry through KSEI, and then KSEI will distribute them to Customer Fund Accounts (RDN)
        at Securities Companies or Custodian Banks where shareholders have opened securities
        accounts. Meanwhile, for Company shareholders whose shares are not recorded in the collective
        custody of KSEI, cash dividend payments will be transferred to the shareholder’s accounts.
    3. The cash dividends will be subject to tax in accordance with the prevailing tax laws and
        regulations. The amount of tax imposed will be borne by the respective Company shareholders
        and deducted from the amount of cash dividends due to the respective Company shareholders.

4.   Based on the prevailing tax laws and regulations, the cash dividends will be excluded from
     taxable objects if received by domestic corporate taxpayers ("WP Badan DN") and the Company
     does not withhold Income Tax on cash dividends paid to such WP Badan DN. Cash dividends
     received by domestic individual taxpayers ("WPOP DN") will be excluded from taxable objects as
     long as the dividends are invested within the territory of the Unitary State of the Republic of
     Indonesia. For WPOP DN who do not meet the investment requirements as mentioned above, the
     dividends received by them will be subject to Income Tax ("PPh") in accordance with the
     prevailing laws and regulations, and such PPh must be self-reported and paid by the respective
     WPOP DN in accordance with Government Regulation No. 9 of 2021 regarding Tax Treatment to
     Support Ease of Doing Business partially revoked by Government Regulation No. 44 of 2022
     regarding the Implementation of Value Added Tax on Goods and Services and Luxury Goods
     Sales Tax, Government Regulation No. 50 of 2022 regarding Procedures for the Implementation
     of Rights and Fulfillment of Tax Obligations, and Government Regulation No. 55 of 2022
     regarding Adjustment of Regulations in the Field of Income Tax.
5.   Company shareholders can obtain confirmation of dividend payments through securities
     companies and/or custodian banks where they have opened securities accounts. Furthermore,
     Company shareholders are required to report the receipt of such dividends in tax reporting for the
     respective tax year in accordance with prevailing tax laws and regulations.
6.   For Company Shareholders who are Foreign Taxpayers whose tax deductions will use rates
     based on Double Tax Avoidance Agreements ("DTAAs"), they must comply with the requirements
     of the Director General of Taxation Regulation No. PER-25/PJ/2018 regarding Procedures for the
     Application of Double Tax Avoidance Agreements and submit proof documents or records or
     receipt certificates from the Directorate General of Taxes uploaded to the Directorate General of
     Taxes website to KSEI or BAE PT Datindo Entrycom within the time limit for submission
     according to KSEI regulations. Without the required documents, cash dividends paid will be
     subject to Article 26 Income Tax at a rate of 20%.




                                    Jakarta, June 02, 2025
                                    PT Semen Baturaja Tbk
                                      Board of Directors