20250521_MFIN_Laporan Informasi dan Fakta Material_31887657_lamp1.pdf

                             INFORMASI TAMBAHAN
                     KETERBUKAAN INFORMASI SAHAM BONUS
                         PT MANDALA MULTIFINANCE TBK

                      PERLAKUAN PERPAJAKAN ATAS SAHAM BONUS

Sebagaimana diatur dalam Peraturan Pemerintah Nomor 94 tahun 2010 tanggal 30 Desember 2010
tentang Penghitungan Penghasilan Kena Pajak dan Pelunasan Pajak Penghasilan Dalam Tahun
Berjalan (“PP No. 94/2010”), Objek pajak berupa dividen sebagaimana dimaksud dalam pasal 4 ayat
(1) huruf g Undang-Undang Nomor 7 Tahun 1983 tentang Pajak Penghasilan sebagaimana telah
mengalami beberapa kali perubahan dan terakhir diubah dengan Undang-Undang Nomor 7 Tahun 2021
tentang Harmonisasi Peraturan Perpajakan (“UU Pajak Penghasilan”) tidak termasuk pemberian
Saham Bonus yang dilakukan tanpa penyetoran yang berasal dari kapitalisasi Agio Saham kepada
pemegang saham yang telah menyetor modal atau membeli saham di atas harga nominal, sepanjang
jumlah nilai nominal saham yang dimiliki pemegang saham setelah pembagian Saham Bonus tidak
melebihi jumlah setoran modal. PP No. 94/2010 yang merupakan peraturan Pelaksana dari UU Pajak
Penghasilan, masih berlaku atau belum diganti berdasarkan UU Pajak Penghasilan. Dengan demikian
penerimaan saham bonus yang berasal dari konversi Agio Saham tidak termasuk sebagai obyek
pemotongan PPh.

Diterimanya saham bonus yang berasal dari kapitalisasi Agio Saham tidak mengubah nilai total
penyertaan saham/harga total perolehan saham, tetapi menurunkan nilai/harga historis perolehan per
unit saham-saham tersebut karena adanya kenaikan jumlah lembar saham tanpa penyetoran. Oleh
karena itu apabila saham-saham yang dimaksud (saham bonus konversi agio saham maupun saham
semula) dijual, untuk menghitung besarnya keuntungan karena penjualan saham tersebut, maka harga
perolehannya dinilai berdasarkan nilai historis yang dihitung dengan cara rata-rata sesuai dengan
prinsip yang dianut dalam ketentuan dalam UU Pajak penghasilan.

Bagi pemegang saham yang sudah menyetorkan pajak atas saham bonus dari kapitalisasi agio saham,
maka Perseroan akan melakukan koordinasi dengan pihak Kustodian Sentral Efek Indonesia terkait
dengan pengembalian dana setoran pajak kepada pemegang saham. Pemegang saham dapat
menghubungi pihak perantara efek masing-masing untuk informasi lebih lanjut.

                            ADDITIONAL INFORMATION
                    DISCLOSURE OF BONUS SHARE INFORMATION
                         PT MANDALA MULTIFINANCE TBK

                                TAX TREATMENT OF BONUS SHARES

As stipulated in Government Regulation No. 94/2010 dated 30 December 2010 concerning Calculation
of Taxable Income and Payment of Income Tax in the Current Year (‘Government Regulation No.
94/2010’), the tax object in the form of dividends as referred to in Article 4 paragraph (1) letter g of Law
No. 7 of 1983 concerning Income Tax as amended several times and last amended by Law No. 7 of
2021 concerning Harmonisation of Income Tax Regulations. 94/2010‘), the tax object in the form of
dividends as referred to in Article 4 paragraph (1) letter g of Law No. 7 of 1983 on Income Tax as
amended several times and last amended by Law No. 7 of 2021 on Harmonisation of Tax Regulations
(’Income Tax Law") does not include the granting of Bonus Shares made without deposit derived from
the capitalisation of Agio Shares to shareholders who have deposited capital or purchased shares
above the nominal price, as long as the total nominal value of shares owned by shareholders after the
distribution of Bonus Shares does not exceed the amount of capital deposit. GR No. 94/2010, which is
the implementing regulation of the Income Tax Law, is still in effect or has not been replaced based on
the Income Tax Law. Therefore, the receipt of bonus shares originating from the conversion of Agio
Shares is not included as an object of income tax withholding.

The acceptance of bonus shares originating from the capitalisation of Agio Shares does not change the
total value of share participation/total acquisition price of shares, but decreases the value/historical
acquisition price per unit of those shares due to the increase in the number of shares without deposit.
Therefore, if the shares in question (bonus shares converted from share capitalisation and original
shares) are sold, in order to calculate the amount of profit due to the sale of the shares, the acquisition
price is valued at historical value calculated by averaging in accordance with the principles adopted in
the provisions of the Income Tax Law.

For shareholders who have deposited tax on bonus shares from the capitalisation of agio shares, the
Company will coordinate with the Indonesian Central Securities Depository regarding the refund of tax
deposits to shareholders. Shareholders may contact their respective securities broker for further
information.