20260707_PART_Keterbukaan Informasi terkait Aksi Korporasi_32109157_lamp1.pdf

4. Tata Cara Pembagian
   a. Dividen tunai akan dibayarkan selambat-lambatnya pada tanggal 24 Juli 2026 kepada
      para pemegang saham yang namanya tercatat dalam Daftar Pemegang Saham
      (DPS) Perseroan pada tanggal 7 Juli 2026 pukul 16.00 WIB.
   b. Bagi pemegang saham yang sahamnya disimpan dalam penitipan kolektif PT
      Kustodian Sentral Efek Indonesia (“KSEI”), pembagian dividen tunai akan
      didistribusikan oleh KSEI pada tanggal 24 Juli 2026 melalui Perusahaan Efek
      dan/atau Bank Kustodian di mana pemegang saham membuka rekening efek.
      Konfirmasi hasil pendistribusian dividen tunai akan disampaikan oleh KSEI kepada
      Perusahaan Efek dan/atau Bank Kustodian di mana pemegang saham membuka
      rekening efek. Selanjutnya pemegang saham akan menerima informasi mengenai
      pembagian dividen tunai dari Perusahaan Efek dan/atau Bank Kustodian di mana
      pemegang saham membuka rekening efek. Sedangkan bagi pemegang saham yang
      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.
   c. 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.
   d. 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
      7 Juli 2026 pukul 16.00 WIB.
   e. 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%.
   f. 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).

g. 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.
h. 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 Bima Registra, SATRIO
   TOWER, 9th Floor A2 Jalan Prof. Dr. Satrio Blok C4 Kuningan Setiabudi · Jakarta
   Selatan, 12950, Telepon (021) 2598 4818, Email: info@bimaregistra.co.id.
i. 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.
j. 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.


                                 Tangerang, 7 Juli 2026
                           PT CIPTA PERDANA LANCAR TBK
                                        Direksi

       DISCLOSURE OF INFORMATION ON THE SCHEDULE AND PROCEDURES
        FOR THE DISTRIBUTION OF CASH DIVIDENDS FOR FISCAL YEAR 2025
                PT CIPTA PERDANA LANCAR Tbk ("the Company")

With reference to the resolutions of the Annual General Meeting of Shareholders ("the Meeting")
of the Company held on 25 June 2026, the Company’s Board of Directors hereby announces
that the Company has approved the distribution of a cash dividend from the net profit for fiscal
year 2025, under the following terms and conditions:

1. Total Cash Dividend Amount
The Company has determined the total cash dividend fund to be Rp 6,041,413,478 (six billion
forty-one million four hundred thirteen thousand four hundred seventy-eight Rupiah), to be
distributed proportionally to the entitled shareholders.

2. Determination of the Dividend Value Per Share
With regard to the cash dividend value per share, the Company provides the following
explanation:

   •   The rupiah value of the dividend per share has been determined and confirmed based
       on the number of shares outstanding on the Recording Date, namely 7 July 2026.
   •   The exercise period for the Company's Series I Warrants ended on 3 July 2026.
   •   Based on final data as of the Recording Date, the total number of the Company's issued
       and fully paid-up shares following the expiration of the warrant exercise period is
       2,850,594,054 (two billion eight hundred fifty million five hundred ninety-four thousand
       fifty-four) shares.
   •   With such number of shares outstanding, the cash dividend value has been finally
       determined at Rp2.119352444983 (two point one one nine three five two four four four
       nine eight three Rupiah) per share.
   •   The determination of the dividend value per share is based on the total cash dividend
       fund of Rp6,041,413,478, which is distributed proportionally to all shareholders whose
       names are recorded in the Register of Shareholders (DPS) on the Recording Date at
       16.00 WIB.

3. Implementation Schedule for the Cash Dividend Distribution

 No.                                Activity                                       Date
   1    Announcement of Summary of Minutes of the AGMS                        29 June 2026
        Last Trading Day With Dividend Rights (Cum Dividend) –
   2                                                                           3 July 2026
        Regular & Negotiated Market
   3    Last Day of the Series I Warrant Exercise Period                       3 July 2026
        First Trading Day Without Dividend Rights (Ex Dividend) –
   4                                                                           6 July 2026
        Regular & Negotiated Market

       Last Trading Day With Dividend Rights (Cum Dividend) – Cash
  5                                                                             7 July 2026
       Market
  6    Recording Date for Shareholders Entitled to Dividends                    7 July 2026
       First Trading Day Without Dividend Rights (Ex Dividend) – Cash
  7                                                                             8 July 2026
       Market
  8    Cash Dividend Payment Date                                              24 July 2026

4. Distribution Procedures
   a. The cash dividend will be paid no later than 24 July 2026 to shareholders whose names
      are recorded in the Company’s Register of Shareholders (DPS) as of 7 July 2026 at
      16:00 Indonesian Western Time (WIB).
   b. For shareholders whose shares are held in collective custody at PT Kustodian Sentral
      Efek Indonesia (“KSEI”), the cash dividend will be distributed by KSEI on 24 July 2026
      through the Securities Company and/or Custodian Bank where the shareholder
      maintains a securities account. Confirmation of the cash dividend distribution results will
      be submitted by KSEI to the relevant Securities Company and/or Custodian Bank.
      Shareholders will subsequently receive dividend distribution information from the
      Securities Company and/or Custodian Bank where they maintain their securities
      account. For shareholders whose shares are not held in KSEI collective custody (scrip
      shareholders), the cash dividend will be transferred directly to the shareholder’s bank
      account.
   c. No Income Tax will be withheld on cash dividend payments to Domestic Taxpayers
      (“WPDN”), whereas Income Tax will be withheld on cash dividend payments to Foreign
      Taxpayers (“WPLN”) in accordance with the tax regulations applicable on the Record
      Date. Fulfillment of Income Tax obligations on dividends received by WPDN
      shareholders is the responsibility of, and shall be carried out by, each respective WPDN
      shareholder.
   d. Corporate WPDN shareholders who have not yet submitted their Taxpayer Identification
      Number (NPWP) to the Securities Company and/or Custodian Bank where they maintain
      their securities account are required to submit their NPWP to KSEI through the relevant
      Securities Company and/or Custodian Bank no later than 7 July 2026 at 16:00 WIB.
   e. WPLN shareholders whose country of residence has a Double Taxation Avoidance
      Agreement (“DTAA”/Tax Treaty) with the Republic of Indonesia may apply the reduced
      withholding tax rate under the relevant treaty, instead of the standard 20% withholding
      tax rate, provided they meet the requirements set out in Director General of Taxes
      Regulation No. PER-25/PJ/2018 dated 21 November 2018 concerning Procedures for
      the Application of Tax Treaties. This requires submitting to KSEI an original Certificate
      of Domicile (“SKD”) for the WPLN in the form of a properly completed, signed, and duly
      legalized DGT Form from the competent authority of the treaty partner country (or, if
      unavailable, an original Certificate of Residence (“CoR”) in English), in accordance with
      KSEI’s requirements. However, if the WPLN has already transacted during the current
      year and has previously submitted an original DGT Form accompanied by a CoR to a
      Taxpayer in Indonesia, the DGT-based SKD may be replaced with a soft copy of the

        SKD Receipt registered on the official eSKD website. If the required documents are not
        submitted by the deadline set by KSEI, the cash dividend payment to the relevant WPLN
        shareholder will be subject to Article 26 Income Tax withholding at the highest rate of
        20%.
   f.   Under current tax regulations, dividends received by Resident Individual Taxpayers
        (“WPOPDN”) are no longer subject to Income Tax withholding and may be treated as
        non-taxable income, provided they are reinvested within the territory of the Republic of
        Indonesia as stipulated in Government Regulation No. 9 of 2021 and its amendments
        (“PP9”), Minister of Finance Regulation No. 18 of 2021 and its amendments (“PMK18”),
        and their implementing tax regulations. Alternatively, WPOPDN may elect to be subject
        to a final Income Tax of 10% pursuant to Law of the Republic of Indonesia No. 7 of 1983
        concerning Income Tax, as most recently amended by Law of the Republic of Indonesia
        No. 7 of 2021 (“Income Tax Law”), Article 17 paragraph (2c)*, without being required to
        reinvest within the territory of the Republic of Indonesia. If a WPOPDN elects to treat
        the dividend received as non-taxable income but fails to carry out the reinvestment in
        accordance with the provisions and procedures set out in PP9 and PMK18, the relevant
        dividend will also become subject to the final 10% Income Tax under Article 17
        paragraph (2c)* of the Income Tax Law.
* The final Income Tax on such dividends must be self-remitted by the WPOPDN no later than the 15th
(fifteenth) day of the month following the month of the Recording Date.

   g. Income Tax withholding will be carried out in accordance with the tax regulations in effect
      on the Record Date. If new tax regulations are issued after the Income Tax withholding
      has been carried out but apply retroactively to the Record Date, and this results in an
      overpayment of withheld Income Tax, the resolution of such overpayment will be carried
      out through the tax refund mechanism for tax that should not have been payable, in
      accordance with the applicable tax regulations (as of the date of issuance of this
      announcement, namely Minister of Finance Regulation No. 81 of 2024), to be carried
      out by each affected shareholder.
   h. For shareholders whose shares are held in KSEI collective custody, evidence of cash
      dividend tax withholding (in PDF file format) may be obtained from the Securities
      Company and/or Custodian Bank where the shareholder maintains a securities account.
      The Securities Company and/or Custodian Bank will obtain such tax withholding
      evidence from the Company’s Securities Administration Bureau (BAE), namely PT Bima
      Registra, Satrio Tower, 9th Floor A2, Jalan Prof. Dr. Satrio Blok C4, Kuningan,
      Setiabudi, South Jakarta, 12950, Telephone (021) 2598 4818, Email:
      info@bimaregistra.co.id.
   i.   Securities Companies and/or Custodian Banks holding electronic records for the
        Company’s shares in KSEI collective custody are requested to submit shareholder data
        and their tax status documents to KSEI within one (1) exchange trading day after the
        recording date of the Register of Shareholders, or in accordance with KSEI’s applicable
        provisions.
   j.   Should any tax-related issues or claims arise in the future regarding cash dividends that
        have already been paid to and received by shareholders whose shares are held in KSEI

       collective custody, beyond the conditions described in the points above, such matters
       should be resolved with the relevant Securities Company and/or Custodian Bank where
       the shareholder maintains a securities account, with reference to the applicable tax
       regulations.

This announcement constitutes an official notification from the Company. The Company will
not issue any separate notification letter to shareholders.

                                 Tangerang, 7 July 2026
                           PT CIPTA PERDANA LANCAR TBK

                                     Board of Directors