20260701_ERAA_Keterbukaan Informasi terkait Aksi Korporasi_32107026_lamp1.pdf

2. Bagi Pemegang Saham Perseroan yang sahamnya             2. For Shareholders whose shares are placed under
   dimasukkan dalam penitipan kolektif KSEI,                  KSEI's collective custody, the cash dividend payment
   pembayaran dividen tunai dilaksanakan melalui KSEI         will be executed through KSEI and distributed on July
   dan akan didistribusikan pada tanggal 31 Juli 2026 ke      31, 2026 to the Client Fund Account (RDN) at the
   dalam Rekening Dana Nasabah (RDN) pada                     Securities Company and/or Custodian Bank where
   Perusahaan Efek dan/atau Bank Kustodian dimana             the Shareholders opened their securities sub-
   Pemegang Saham membuka sub rekening efek.                  account. Meanwhile, for Shareholders whose shares
   Sedangkan bagi Pemegang Saham Perseroan yang               are not included in KSEI's collective custody, the cash
   sahamnya tidak dimasukkan dalam penitipan                  dividend payment will be transferred directly to the
   kolektif KSEI maka pembayaran Dividen tunai akan           respective Shareholder's bank account.
   ditransfer ke rekening Pemegang Saham Perseroan.

3. Dividen tunai tersebut akan dikenakan pajak sesuai      3. The cash dividend will be subject to tax in
   dengan peraturan perundang-undangan perpajakan             accordance with the prevailing tax laws and
   yang berlaku saat ini. Jumlah pajak yang dikenakan         regulations. The applicable tax amount shall be
   akan menjadi tanggungan Pemegang Saham yang                borne by the respective Shareholder and will be
   bersangkutan serta dipotong dari jumlah dividen            withheld from the total cash dividend amount to
   tunai yang menjadi hak Pemegang Saham yang                 which the Shareholder is entitled.
   bersangkutan.

4. Berdasarkan     peraturan      perundangundangan        4. Based on the prevailing tax laws and regulations, the
   perpajakan yang berlaku, dividen tunai tersebut            cash dividend will be excluded from tax objects if
   akan dikecualikan dari objek pajak jika diterima oleh      received by domestic corporate taxpayers (“WP
   pemegang saham wajib pajak badan dalam negeri              Badan DN”), and the Company will not withhold
   (“WP Badan DN”) dan Perseroan tidak melakukan              Income Tax on the cash dividend paid to such
   pemotongan Pajak Penghasilan atas dividen tunai            domestic corporate taxpayers.
   yang dibayarkan kepada WP Badan DN tersebut.

   Dividen tunai yang diterima oleh pemegang saham            Cash dividends received by domestic individual
   wajib pajak orang pribadi dalam negeri (“WPOP DN”)         taxpayers (“WPOP DN”) will be excluded from tax
   akan dikecualikan dari objek pajak sepanjang dividen       objects provided that the dividends are reinvested
   tersebut diinvestasikan di wilayah Negara Kesatuan         within the territory of the Unified State of the
   Republik Indonesia. Bagi WPOP DN yang tidak                Republic of Indonesia. For domestic individual
   memenuhi ketentuan investasi sebagaimana                   taxpayers who do not meet the aforementioned
   disebutkan di atas, maka dividen yang diterima oleh        investment requirements, the dividends received
   yang bersangkutan akan dikenakan pajak                     will be subject to income tax (“PPh”) in accordance
   penghasilan (“PPh”) sesuai dengan ketentuan                with the prevailing regulations, and such Income Tax
   perundangundangan yang berlaku, dan PPh tersebut           must be self-deposited by the respective domestic
   wajib disetor sendiri oleh WPOP DN yang                    individual taxpayer pursuant to Government
   bersangkutan sesuai dengan ketentuan Peraturan             Regulation No. 9 of 2021 regarding Tax Treatment to
   Pemerintah No. 9 Tahun 2021 tentang Perlakuan              Support Ease of Doing Business.
   Perpajakan Untuk Mendukung Kemudahan
   Berusaha.

5. Pemegang saham dapat memperoleh konfirmasi              5. Shareholders may obtain confirmation of dividend
   pembayaran dividen melalui perusahaan efek dan             payment through the securities company and/or
   atau bank kustodian dimana Pemegang saham                  custodian bank where they opened their securities
   membuka rekening efek, selanjutnya pemegang                account. Furthermore, Shareholders are responsible
   saham wajib bertanggung jawab melakukan                    for reporting the receipt of said dividend in their tax
   pelaporan penerimaan dividen termaksud dalam               returns for the relevant tax year in accordance with
   pelaporan pajak pada tahun pajak yang                      the prevailing tax laws and regulations.
   bersangkutan sesuai peraturan perundang-
   undangan perpajakan yang berlaku.


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6. Bagi Pemegang Saham yang merupakan Wajib Pajak         6. Shareholders who are Foreign Taxpayers whose tax
   Luar Negeri yang pemotongan pajaknya akan                 withholding will utilize the rate based on the Double
   menggunakan tarif berdasarkan Persetujuan                 Taxation Avoidance Agreement (“DGT/Treaty”)
   Penghindaran Pajak Berganda (“P3B”) wajib                 must comply with the requirements of the
   memenuhi persyaratan Peraturan Direktur Jenderal          Regulation of the Director General of Taxes No. PER-
   Pajak No. PER-25/PJ/2018 tentang Tata Cara                25/PJ/2018 regarding the Procedures for the
   Penerapan Persetujuan Penghindaran Pajak                  Application of Double Taxation Avoidance
   Berganda serta menyampaikan dokumen bukti                 Agreements, and submit the record of proof or
   rekam atau tanda terima DGT/SKD yang telah                receipt of DGT/SKD form that has been uploaded to
   diunggah ke laman Direktorat Jenderal Pajak kepada        the Directorate General of Taxes website to KSEI or
   KSEI atau Biro Administrasi Efeke (BAE) sesuai            the Share Registrar (“BAE”) in accordance with KSEI's
   peraturan dan ketentuan KSEI, tanpa adanya                rules and regulations. In the absence of such
   dokumen dimaksud, dividen tunai yang dibayarkan           document, the cash dividend paid will be subject to
   akan dikenakan PPh Pasal 26 sebesar 20%.                  Article 26 Income Tax at a rate of 20%.

7. Bagi Pemegang Saham yang merupakan Wajib Pajak         7. For Shareholders who are Foreign Taxpayers whose
   Luar Negeri yang sahamnya dalam penitipan kolektif        shares are in KSEI's collective custody, the dividend
   KSEI, bukti pemotongan pajak dividen dapat diambil        tax withholding slip can be collected at the Securities
   di Perusahaan Efek dan/atau Bank Kustodian Dimana         Company and/or Custodian Bank where the
   Pemegang Saham membuka rekening efeknya dan               Shareholders opened their securities account, and
   bagi Pemegang Saham Warkat diambil di BAE.                for Scrip Shareholders (physical certificates), it can
                                                             be collected at the Share Registrar (BAE).


                                             Jakarta, 1 Juli 2026
                                             Jakarta, July 1, 2026

                                         PT Erajaya Swasembada Tbk
                                              Direksi Perseroan
                                       The Company’s Board of Directors




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