20260625_ERAL_Keterbukaan Informasi terkait Aksi Korporasi_32104543_lamp1.pdf

No                             Informasi                                     Tanggal
No                            Information                                      Date
5.   Tanggal Pembayaran Dividen Tunai                                       23 Juli 2026
     Date of Cash Dividend Payment                                         July 23, 2026


                           Tata Cara Pembagian Dividen
                        Procedure of Cash Dividend Payment

1. Dividen Tunai akan dibagikan kepada        1. The Cash dividend will be paid to the
   Pemegang Saham yang namanya                   Shareholders whose shares are in the
   tercatat dalam Daftar Pemegang                List of Shareholders of the Company or
   Saham Perseroan (“DPS”) atau                  recording date on July 3, 2026 and/or
   recording date pada tanggal 3 Juli 2026       the Shareholders whose shares are in
   dan/atau pemilik saham Perseroan              the securities account in PT Kustodian
   pada sub rekening efek di PT Kustodian        Sentral Efek Indonesia (KSEI) on the
   Sentral Efek Indonesia (“KSEI”) pada          closing of trading period on the
   penutupan perdagangan tanggal 3 Juli          Indonesia Stock Exchange on July 3,
   2026.                                         2026.


2. Bagi Pemegang Saham Perseroan              2. The Shareholders whose shares were
   yang sahamnya dimasukkan dalam                collected in the securities account in
   penitipan kolektif KSEI, pembayaran           KSEI, cash dividend will be paid through
   dividen tunai dilaksanakan melalui KSEI       KSEI and will distributed on July 23,
   dan akan didistribusikan pada tanggal         2026 to RDN on securities company
   23 Juli 2026 ke dalam Rekening Dana           and/or bank custody where the
   Nasabah (RDN) pada Perusahaan Efek            Shareholders open a securities sub-
   dan/atau Bank Kustodian dimana                account. The payment of cash dividend
   Pemegang Saham membuka sub                    will be transferred to Shareholders’
   rekening    efek.      Sedangkan    bagi      account for Shareholders whose shares
   Pemegang Saham Perseroan yang                 were not collected in the securities
   sahamnya tidak dimasukkan dalam               account in KSEI.
   penitipan     kolektif    KSEI    maka
   pembayaran Dividen tunai akan
   ditransfer ke rekening Pemegang
   Saham Perseroan.

3. Dividen tunai tersebut akan dikenakan      3. The cash dividend will be taxed in
   pajak    sesuai    dengan     peraturan       accordance with the current taxation
   perundang-undangan perpajakan yang            laws and regulations. The amount of tax
   berlaku saat ini. Jumlah pajak yang           imposed will be borne by the
   dikenakan akan menjadi tanggungan             Shareholders concerned and deducted
   Pemegang Saham yang bersangkutan              from the amount of cash dividends that
   serta dipotong dari jumlah dividen tunai      the Shareholders' right concerned.
   yang menjadi hak Pemegang Saham
   yang bersangkutan.




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4. Berdasarkan peraturan perundang-           4. Based on the prevailing tax laws and
   undangan perpajakan yang berlaku,             regulations, the cash dividend will be
   dividen tunai tersebut akan dikecualikan      exempted from the tax object if it is
   dari objek pajak jika diterima oleh           received    by     domestic     taxpayer
   pemegang saham wajib pajak badan              shareholders in the form of legal entities
   dalam negeri (“WP Badan DN”) dan              and the Company does not deduct
   Perseroan          tidak      melakukan       Income Tax on cash dividend paid.
   pemotongan Pajak Penghasilan atas             Cash dividends received by individual
   dividen tunai yang dibayarkan kepada          resident taxpayer shareholders will be
   WP Badan DN tersebut. Dividen tunai           exempted from tax objects as long as
   yang diterima oleh pemegang saham             the dividend are invested in the territory
   wajib pajak orang pribadi dalam negeri        of the Republic of Indonesia. For
   (“WPOP DN”) akan dikecualikan dari            domestic taxpayers who do not meet the
   objek pajak sepanjang dividen tersebut        investment requirements as mentioned
   diinvestasikan di wilayah Negara              above, the dividend received by the
   Kesatuan Republik Indonesia. Bagi             person concerned will be subject to
   WPOP DN yang tidak memenuhi                   income tax ("PPh") in accordance with
   ketentuan      investasi   sebagaimana        the provisions of the applicable laws,
   disebutkan di atas, maka dividen yang         and the income tax must be paid by the
   diterima oleh yang bersangkutan akan          domestic       taxpayers      concerned
   dikenakan pajak penghasilan (“PPh”)           accordingly with the provisions of
   sesuai dengan ketentuan perundang-            Government Regulation No. 9 of 2021
   undangan yang berlaku, dan PPh                concerning Tax Treatment to Support
   tersebut wajib disetor sendiri oleh           Ease of Doing Business.
   WPOP DN yang bersangkutan sesuai
   dengan         ketentuan       Peraturan
   Pemerintah No. 9 Tahun 2021 tentang
   Perlakuan         Perpajakan      Untuk
   Mendukung Kemudahan Berusaha.

5. Pemegang saham dapat memperoleh            5. Shareholders may have dividend
   konfirmasi pembayaran dividen melalui         payment confirmation through securities
   perusahaan efek dan atau bank                 company and/or custodian bank where
   kustodian dimana Pemegang saham               the shareholders open a securities
   membuka rekening efek, selanjutnya            account, then the shareholders must be
   pemegang saham wajib bertanggung              responsible for reporting the dividend
   jawab       melakukan       pelaporan         receipt referred to in the tax reporting for
   penerimaan dividen termaksud dalam            the tax year concerned in accordance
   pelaporan pajak pada tahun pajak yang         with the applicable tax laws and
   bersangkutan     sesuai     peraturan         regulations.
   perundang-undangan perpajakan yang
   berlaku.

6. Bagi    Pemegang     Saham     yang        6. For those Shareholders considered as
   merupakan Wajib Pajak Luar Negeri             Foreign Taxpayers whose tax deduction
   yang pemotongan pajaknya akan                 will use the rates based on the Double
   menggunakan    tarif    berdasarkan           Tax Avoidance Agreement (P3B) must
   Persetujuan  Penghindaran     Pajak           meet the requirements of the Director
   Berganda (“P3B”) wajib memenuhi               General of Taxes Regulation No. PER-

                                                                                    Page 3 of 4

   persyaratan      Peraturan     Direktur      25/PJ/2018 concerning Procedures for
   Jenderal Pajak No. PER-25/PJ/2018            Implementing Double Tax Avoidance
   tentang    Tata     Cara    Penerapan        Agreements, and submitting DGT forms
   Persetujuan     Penghindaran     Pajak       that have been legalized by the
   Berganda      serta     menyampaikan         Company Entering Exchanges Tax
   dokumen bukti rekam atau tanda terima        Office to KSEI or Registrar in
   DGT/SKD yang telah diunggah ke               accordance with KSEI rules and
   laman Direktorat Jenderal Pajak kepada       regulations, without said documents, the
   KSEI atau Biro Administrasi Efeke            cash dividend paid will be charged
   (BAE) sesuai peraturan dan ketentuan         Article 26 of Income Tax by 20%.
   KSEI,    tanpa     adanya     dokumen
   dimaksud,     dividen    tunai    yang
   dibayarkan akan dikenakan PPh Pasal
   26 sebesar 20%.

7. Bagi    Pemegang       Saham    yang      7. For those Shareholders considered as
   merupakan Wajib Pajak Luar Negeri            Foreign Taxpayers whose shares were
   yang sahamnya dalam penitipan kolektif       collected in the securities account in
   KSEI, bukti pemotongan pajak dividen         KSEI, the proof of dividend tax
   dapat diambil di Perusahaan Efek             withholding will be available at the
   dan/atau Bank Kustodian dimana               Securities Company and/or Custodian
   Pemegang Saham membuka rekening              Bank where the Shareholders open their
   efeknya dan bagi Pemegang Saham              securities accounts and for the script
   Warkat diambil di BAE.                       Shareholders it will be available at the
                                                Registrar.




                                Jakarta 25 Juni 2026
                               Jakarta, June 25, 2026

                             PT Sinar Eka Selaras Tbk
                                      Direksi
                                Board of Directors




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