20250416_LPPF_Keterbukaan Informasi terkait Aksi Korporasi_31875976_lamp2.pdf

                               Biro Administrasi Efek (“BAE”) Perseroan
                                        PT Sharestar Indonesia
                        Sopo Del Office Towers & Lifestyle Tower B, Lantai 18,
                  Jl. Mega Kuningan Barat III, Lot 10. 1-6 Kawasan Mega Kuningan,
                                            Jakarta 12950
                                         Telp. 62-21 50815211
        paling lambat tanggal 23 April 2025 pukul 16:00 WIB. Pembayaran Dividen Final akan
        dilakukan melalui bank transfer pada tanggal 29 April 2025.

        Persyaratan yang dibutuhkan:
        a. asli bukti jati diri yang masih berlaku (KTP/SIM/Passport) berikut fotokopinya bagi
           pemegang saham individu;
        b. fotokopi anggaran dasar beserta susunan pengurus terakhir bagi pemegang saham
           yang berbentuk badan hukum;
        c. surat kuasa apabila dikuasakan, berikut asli dan fotokopi jati diri pemberi kuasa dan
           penerima kuasa;
        d. fotokopi kartu NPWP.

4.      Berdasarkan peraturan perundang-undangan perpajakan yang berlaku, Dividen Final
        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 Final yang dibayarkan kepada WP Badan
        DN tersebut. Dividen Final 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 dalam
        jangka waktu tertentu dan dalam bentuk investasi yang telah ditentukan dan dalam
        jangka waktu tertentu sebagaimana diatur dalam Pasal 4 (3) huruf f angka 1.a)
        Undang-Undang No. 7 Tahun 1983 tentang Pajak Penghasilan sebagaimana telah
        beberapa kali diubah terakhir dengan Undang-Undang No. 11 Tahun 2020 tentang
        Cipta Kerja juncto Pasal 15 (1) Peraturan Menteri Keuangan No. 18/PMK.03/2021. 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.

     5. Bagi pemegang saham yang merupakan Wajib Pajak Luar Negeri (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. Dalam hal WPLN menggunakan CoR
        tersebut, WPLN tetap wajib mengisi Form DGT selain Part II. Namun, jika selama tahun
        2021, WPLN sudah pernah bertransaksi dan sudah memberikan Form DGT asli yang
        dilengkapi dengan CoR kepada Wajib Pajak lainnya di Indonesia, maka SKD DGT dapat
        digantikan dengan softcopy Tanda Terima SKD yang sudah terdaftar pada situs web

                                                                                        Page 2 of 3
 Menara Matahari 12th Floor             T 62 21 547 5228
 Jl. Boulevard Palem Raya No. 7         E corp.comm@matahari.com
 Karawaci, Tangerang 15811, Indonesia   www.matahari.com

       resmi eSKD. Apabila sampai dengan batas waktu yang ditetapkan oleh KSEI, belum
       menyerahkan dokumen dimaksud, maka atas pembayaran Dividen Final kepada
       pemegang saham WPLN tersebut akan dikenakan pemotongan PPh Pasal 26 dengan
       tarif tertinggi yaitu sebesar 20%.

6.     Pihak yang menerima pembayaran dan Pemegang Saham berkewarganegaraan
       asing yang negaranya mempunyai Persetujuan Penghindaran Pajak Berganda (“P3B”)
       dengan Republik Indonesia dan bermaksud meminta pemotongan pajaknya
       disesuaikan dengan tarif yang tercantum dalam P3B tersebut, maka sesuai Peraturan
       Direktur Jenderal Pajak No. PER-25/PJ/2018 diminta agar mengirimkan/menyerahkan
       asli Surat Keterangan Domisilinya yang diterbitkan oleh pejabat yang berwenang di
       negaranya atau tanda terima eSKD yang telah diperoleh dari aplikasi eSKD apabila
       Surat Keterangan Domisili tersebut digunakan untuk beberapa perusahaan di Indonesia
       kepada BAE Perseroan paling lambat tanggal 23 April 2025 sampai dengan pukul 16.00
       WIB. Jika sampai dengan tanggal tersebut BAE Perseroan belum menerima asli Surat
       Keterangan Domisili maka akan dilakukan pemotongan pajak sebesar 20%.

7.     Bagi Pemegang Saham Yang Berhak yang memiliki saham dalam bentuk warkat
       (script), bukti pemotongan pajak dividen atau Surat Pemberitahuan Pembayaran
       Dividen (bila ada) dapat diambil di kantor BAE Perseroan.

8.     Bagi Pemegang Saham Yang Berhak yang sahamnya disimpan dalam penitipan
       kolektif KSEI, bukti pemotongan pajak dividen atau Surat Pemberitahuan Pembayaran
       Dividen untuk WP Badan DN atau WPOP (bila ada) dapat diambil di kantor Perusahaan
       Efek dan/atau Bank Kustodian di mana Pemegang Saham Yang Berhak membuka
       rekening efek.


Demikian kami sampaikan. Atas perhatian dan kerja samanya, kami ucapkan terima kasih.

Hormat kami,
PT Matahari Department Store Tbk




Susanto
Sekretaris Perusahaan


Tembusan:
Kepala Penilaian Perusahaan 2 - BEI
Kepala Divisi Jasa Kustodian Sentral - PT Kustodian Sentral Efek Indonesia (KSEI)




                                                                                    Page 3 of 3
 Menara Matahari 12th Floor             T 62 21 547 5228
 Jl. Boulevard Palem Raya No. 7         E corp.comm@matahari.com
 Karawaci, Tangerang 15811, Indonesia   www.matahari.com

Tangerang, April 10, 2025
No: 041/MDS/CSL/04/2025


To :
The Board of Directors
PT Bursa Efek Indonesia (“BEI”)
Bursa Efek Indonesia Building Tower I Floor 4
Jend. Sudirman Street Kav. 52-53
Jakarta 12190

Subject : Schedule of Final Dividend Distribution for 2024 Financial Year

Dear Sir,

In connection with the Resolution of Annual General Meeting of Shareholders of PT Matahari
Department Store Tbk (“the Company”) dated April 10, 2025, hereby notified to the
shareholders of the Company that the Company will distribute cash final dividend from the
Company’s net profit for the financial year ended on December 31, 2024 (“Final Dividend”)
with the amount of IDR 300 (three hundred Rupiah) and by referring to the Decree of the Board
of Directors of Indonesian Stock Exchange No. Kep-00023/BEI/03-2015, hereby we convey the
schedule and procedures for the distribution of Final Dividend for the 2024 book year.

                               Schedule for Final Dividend Distribution
  No     Information                                                         Date
  1      Annual General Meeting of Shareholders                              April 10, 2025
         Announcement regarding the schedule of Final Dividend               April 10, 2025
  2
         distribution on the Indonesia Stock Exchange
  3      a. Cum dividend in Regular and Negotiation Market                   April 21, 2025
         b. Ex dividend in Regular and Negotiation Market                    April 22, 2025
  4      a. Cum dividend in Cash Market                                      April 23, 2025
         b. Ex dividend in Cash Market                                       April 24, 2025
         Deadline of listing in Shareholders’ Register (Recording Date for   April 23, 2025
  5
         those entitled to Dividend)
  6      Final Dividend Payment                                              April 29, 2025

Final Dividend will be distributed with the procedures as follow:

1. This notification is an official notification from the Company, and the Company does not
   issue a notification letter specifically to each shareholder.

2. Final Dividend will be distributed to Shareholders whose names are recorded in the Register
   of Shareholders of the Company April 23, 2025 at 16:00 Western Indonesia Time (WIB)
   (“Recording Date”).


3. To shareholders with no account holders at KSEI, Final Dividend payment will be distributed
   by way of book-entry (bank transfer) by first submitting an application for payment and
   completing the requirements to:




                                                                                        Page 1 of 3
 Menara Matahari 12th Floor             T 62 21 547 5228
 Jl. Boulevard Palem Raya No. 7         E corp.comm@matahari.com
 Karawaci, Tangerang 15811, Indonesia   www.matahari.com

                                  Share Registrar (“BAE”) of the Company
                                           PT Sharestar Indonesia
                             Sopo Del Office Towers & Lifestyle Tower B, Lantai 18,
                       Jl. Mega Kuningan Barat III, Lot 10. 1-6 Kawasan Mega Kuningan,
                                                Jakarta 12950
                                           Phone 62-21 50815211

    At the latest on April 23, 2025 at 16:00 WIB. Final Dividend payment will be made by bank
    transfer on April 29, 2025.

    Requirements:
    a. original valid proof of identity (ID Card/Driving License/Passport) along with its
       photocopy for individual shareholders;
    b. photocopy of the articles of association along with the latest composition of
       management for shareholders in the form of legal entities;
    c. power of attorney if authorized, along with the original and photocopy of the identity
       of the person giving the power of attorney and the person receiving the power of
       attorney;
    d. photocopy of Tax ID card.

4. Based on the prevailing tax laws and regulations, Final Dividend will be exempted from tax
   objects if it is received by domestic corporate taxpayer shareholder (“Domestic Corporate
   Taxpayer”) and the Company does not deduct Income Tax on Final Dividend paid to the
   Domestic Corporate Taxpayer. Final Dividend received by domestic individual taxpayer
   shareholder (“Domestic Individual Taxpayer”) will be exempted from tax objects as long
   as the dividend is invested in the territory of the Republic of Indonesia within certain period
   of time in the form of an investment that has been determined and within a certain period
   as regulated under Article 4 (3) letter f number 1.a) Law No. 7 of 1983 regarding Income
   Tax as amended several times, lastly by Law No. 11 of 2020 regarding Job Creation in
   conjunction with Article 15 (1) Minister of Finance Regulation No. 18/PMK.03/2021. For
   Domestic Individual Taxpayer who does not meet the investment requirements as
   mentioned above, the dividend received by the said person will be subject to Income Tax
   in accordance with the provisions of the applicable laws, and the said Income Tax must
   be paid by the Domestic Individual Taxpayer in accordance with the provisions of
   Government Regulation No. 9 of 2021 regarding Tax Treatment to Support Ease of Doing
   Business.

5. A shareholder who is a Non-Resident Taxpayer (NRT) from a country where the Republic of
   Indonesia has entered into a Double Taxation Agreement (DTA) or Tax Treaty may benefit
   from a lower rate of withholding tax (at the rate as agreed in the DTA), being less than the
   normal rate of 20% provided that such shareholder meets the requirements stipulated in
   Regulation of the Director General of Taxes No. PER- 25/PJ/2018 dated 21 November 2018
   on the Procedure for the Implementation of DTAs, i.e. filing with KSEI the Non-Resident
   Taxpayer’s Certificate of Domicile (CoD) in the form of the original DGT Form, which has
   been duly and accurately completed and signed and has been certified by the
   competent officer in the country of the counterparty (if not available, such document may
   be substituted with a Certificate of Residence (CoR) in English language) in accordance
   with the provisions stipulated by KSEI.In the event that the NRT uses the CoR, the NRT is
   obliged to fill in the DGT Form except for Part II. However, if during the year of 2021, the NRT
   has conducted a transaction and has provided the other Taxpayer in Indonesia with the
   original DGT Form accompanied by the CoR, the CoD in the form of the DGT Form may be
   substituted with a soft copy of the Receipt for the CoD that has been registered on the e-
   CoD official website. If the shareholder fails to provide such document within the time

                                                                                          Page 2 of 3
 Menara Matahari 12th Floor             T 62 21 547 5228
 Jl. Boulevard Palem Raya No. 7         E corp.comm@matahari.com
 Karawaci, Tangerang 15811, Indonesia   www.matahari.com

    frame stipulated by KSEI, then the Final Dividend payable to such Non-Resident Taxpayer
    will be subject to withholding for income tax under Article 26 of the Tax Law (PPh Pasal 26)
    at the maximum rate imposed by law, i.e 20%.

6. The party receiving the payment and the foreign shareholder whose country has a Double
   Taxation Avoidance Agreement ("P3B") with the Republic of Indonesia and intends to
   request a tax deduction adjusted to the rate stated in the Tax Treaty, according to the
   Director General of Taxes Regulation No. PER-25/PJ/2018 is requested to send/submit the
   original Domicile Certificate issued by the competent official in the country or the e-CoD
   receipt that has been obtained from the e-CoD application if the Domicile Certificate is
   used for several companies in Indonesia to Share Registrar of the Company no later than
   April 23, 2025 at 16:00 WIB. If up to that date the Share Registrar of the Company has not
   received the original Certificate of Domicile, a 20% tax deduction will be applied.

7. For Eligible Shareholders who own shares in script form, evidence of dividend tax deduction
   or Notice of Dividend Payment (if any) can be collected at the Company's Registrar's
   Office.

8. For Shareholders whose shares are in the collective custody of KSEI, evidence of dividend
   tax deduction or notification of dividend payment letter for a Domestic Corporate
   Taxpayer or Individual Taxpayer (if any) can be collected at the Securities Company
   and/or Custodian Bank where the Shareholders open their securities accounts.

Thank you for attention and cooperation.


Yours Sincerely,
PT Matahari Department Store Tbk




Susanto
Corporate Secretary



Copy To:
Head of Listing 2 – IDX
Head Of Central Custodian Services Division - PT Kustodian Sentral Efek Indonesia (KSEI)




                                                                                       Page 3 of 3
 Menara Matahari 12th Floor             T 62 21 547 5228
 Jl. Boulevard Palem Raya No. 7         E corp.comm@matahari.com
 Karawaci, Tangerang 15811, Indonesia   www.matahari.com