20250522_ZATA_Keterbukaan Informasi terkait Aksi Korporasi_31888416_lamp1.pdf

2.   Dividen Tunai tersebut akan dikenakan pajak sesuai dengan peraturan perundang-
     undangan perpajakan yang berlaku. Jumlah pajak yang dikenakan akan menjadi
     tanggungan Pemegang Saham yang bersangkutan serta dipotong dari jumlah
     dividen tunai yang menjadi hak Pemegang Saham yang bersangkutan.
     a. Sesuai dengan Peraturan Pemerintah No. 9 Tahun 2021 tentang Perlakuan
        Perpajakan untuk Mendukung Kemudahan Berusaha dan Peraturan Menteri
        Keuangan No. 18/PMK.03/2021 tentang Pelaksaan Undang-Undang No. 11
        Tahun 2020 Tentang Cipta Kerja Di Bidang Pajak Penghasilan, Pajak
        Pertambahan Nilai dan Pajak Penjualan atas Barang Mewah, serta Ketentuan
        Umum dan Tata Cara Perpajakan, maka Dividen Tunai tidak dipotong Pajak
        Penghasilan (Pph) untuk:
        (i) Wajib Pajak Orang Pribadi dalam negeri dengan syarat Dividen Tunai
               tersebut harus diinvestasikan di wilayah Negara Kesatuan Republik
               Indonesia dalam jangka waktu tertentu. Apabila Wajib Pajak Orang Pribadi
               tidak memenuhi syarat tersebut, maka Pajak Penghasilan (Pph) yang
               terhutang atas Dividen Tunai wajib disetor sendiri oleh Wajib Pajak
               Orang Pribadi dalam negeri sebagaimana diatur dalam pasal 40
               Peraturan Menteri Keuangan No. 18/PMK.03/2021 tersebut.
        (ii) Wajib Pajak Badan dalam negeri.
     b. Bagi Pemegang Saham Yang Berhak yang merupakan Wajib Pajak Luar Negeri
        yang sahamnya:
         (i)    dimasukkan dalam penitipan kolektif KSEI, atau
         (ii) tidak dimasukkan dalam penitipan kolektif KSEI, Dan pemotongan
                pajaknya    akan    menggunakan      tarif   berdasarkan   Persetujuan
                Penghindaran Pajak Berganda (“P3B”), wajib memenuhi persyaratan
                Pasal 26 Undang-Undang No. 36 Tahun 2008 tentang perubahaan
                keempat atas Undang-Undang No. 7 Tahun 1983 Tentang Pajak
                Penghasilan serta menyampaikan Surat Keterangan Domisili (“SKD”)
                kepada KSEI paling lambat tanggal 3 Juni 2025 pukul 16.00 WIB, dengan
                menggunakan format dan tata cara sebagaimana disyaratkan dalam
                Peraturan Direktorat Jendral Pajak No. PER-25/PJ/2018 tentang Tata
                Cara Penerapan Persetujuan Penghindaran Pajak Berganda. Tanpa

adanya SKD dengan format dimaksud, Dividen Tunai yang dibayarkan
akan dikenakan Pph Pasal 26 sebesar 20%.


              Bandung, 22 Mei 2025
           PT Bersama Zatta Jaya, Tbk
                     Direksi

ANNOUNCEMENT OF CASH DIVIDEND DISTRIBUTION FINANCIAL YEAR 2024
                             PT BERSAMA ZATTA JAYA Tbk


In connection with the resolution of the Annual General Meeting of Shareholders, in which the
Meeting approved the distribution of a cash dividend of IDR 430,360,000,- (four hundred thirty
million three hundred sixty thousand Rupiah), to be distributed to 8,496,000,000 (eight billion
four hundred ninety-six million) shares, the dividend will be paid on June 20, 2025. The
distribution will refer to the Company's Shareholders Register as of June 3, 2025, at 4:00 PM
Western Indonesia Time, per the regulations of the Indonesia Stock Exchange for stock
trading on the Indonesia Stock Exchange.


The Board of Directors hereby determines the following schedule and procedures for the cash
dividend distribution:


A. The schedule for the distribution of cash dividends for the 2024 Fiscal Year is as follows:
        -   Cum Dividend in the Regular and Negotiated Market               May 28, 2025
        -   Ex Dividend in the Regular and Negotiated Market               June 2, 2025
        -   Cum Dividend in the Cash Market                                June 3, 2025
        -   Ex Dividend in the Cash Market                                 June 4, 2025
        -   Recording Date                                                 June 3, 2025
        -   Dividend Payment                                               June 20, 2025


B. Procedures for Dividend Distribution:
   1. For shareholders whose shares are held in collective custody at PT Kustodian Sentral
       Efek Indonesia (“KSEI”), the cash dividend payment will be processed through KSEI
       and distributed to the accounts of Securities Companies and/or Custodian Banks on
       June 20, 2025. The dividend payment confirmation will be provided by KSEI to
       shareholders through the Securities Company or Custodian Bank where the
       shareholders maintain their accounts.

2. The Cash Dividend will be taxed in accordance with the applicable tax laws and
   regulations. The amount of tax imposed will be borne by the relevant Shareholder and
   deducted from the amount of cash dividends that become the rights of the relevant
   Shareholder.
             a. In accordance with Government Regulation No. 9 of 2021 concerning
                  Tax Treatment to Support Ease of Doing Business, and Minister of
                  Finance Regulation No. 18/PMK.03/2021 regarding the Implementation
                  of Law No. 11 of 2020 on Job Creation in the Fields of Income Tax,
                  Value Added Tax, and Sales Tax on Luxury Goods, as well as General
                  Provisions and Tax Procedures, the Cash Dividend shall not be subject
                  to Income Tax (PPh) for:
                   (i) Individual domestic taxpayers, provided that the Cash Dividend is
                          reinvested within the territory of the Unitary State of the Republic
                          of Indonesia for a specified period. If the individual taxpayer fails
                          to meet this requirement, the payable Income Tax (PPh) on the
                          Cash Dividend must be self-paid by the individual taxpayer in
                          accordance with Article 40 of Minister of Finance Regulation No.
                          18/PMK.03/2021.
                   (ii) Domestic corporate taxpayers.


             b. Eligible Shareholders who are Foreign Taxpayers and whose shares
                  are:
                  (i) held in collective custody at KSEI, or
                  (ii) not held in collective custody at KSEI,
                         and who wish to apply a reduced withholding tax rate based on a
                         Double Taxation Avoidance Agreement (DTA), must comply with
                         the requirements of Article 26 of Law No. 36 of 2008 concerning
                         the fourth amendment to Law No. 7 of 1983 on Income Tax, and
                         must submit a Certificate of Domicile (CoD) to KSEI no later than
                         June 3, 2025, at 4:00 PM Western Indonesia Time. The CoD must
                         follow the format and procedures as stipulated in Directorate
                         General of Taxes Regulation No. PER-25/PJ/2018 on Procedures

for the Application of Double Taxation Avoidance Agreements.
Without a properly formatted CoD, the Cash Dividend paid will be
subject to Article 26 Income Tax at a rate of 20%.




        Bandung, May 22, 2025
   PT BERSAMA ZATTA JAYA Tbk
                 Directors