20260623_SWID_Keterbukaan Informasi terkait Aksi Korporasi_32103502_lamp1.pdf

PT Saraswanti Indoland Development Tbk
SARASWANTI

distributed to shareholders in cash dividend form. The schedule and procedures for the distribution
of cash dividend for the 2025 Fiscal Year are as follows:

Jadwal Pembagian Dividen Tunai
Cash Dividend Distribution Schedule

Tanggal/

Date

Cum Dividen Tunai di Pasar Reguler dan Negosiasi/ 29 Juni 2026/
Cum Cash Dividend in Regular and Negotiated Market June 29", 2026
2. Ex Dividen Tunai di Pasar Reguler dan Negosiasi/ 30 Juni 2026/
Cash Ex Dividend in Regular and Negotiated Market June 30", 2026
3, Cum Dividen Tunai di Pasar Tunai/ 1 Juli 2026/
Cash Cum Dividend in Cash Market July 1", 2026
4 Ex Dividen Tunai di Pasar Tunai/ 2 Juli 2026/
Cash Ex Dividend in Cash Market July 2”4, 2026
5. | Pembagian Dividen Tunai (selambatnya)/ 22 Juli 2026/
Cash Dividend Distribution (latest) July 22”4 2026

Tata Cara Pembagian Dividen Tunai

Procedure for Cash Dividends Distribution

1. Dividen tunai akan dibagikan kepada Pemegang Saham yang namanya tercatat dalam Daftar
Pemegang Saham (“DPS”) Perseroan atau Recording Date pada tanggal 1 Juli 2026 sampai
dengan pukul 16.00 Waktu Indonesia Barat dan/atau pemilik saham Perseroan pada sub-
rekening efek di PT Kustodian Sentral Efek Indonesia (“KSEI”) pada penutupan perdagangan
tanggal 1 Juli 2026 sampai dengan pukul 16.00 Waktu Indonesia Barat.
The cash dividend will be distributed to Shareholders whose names are registered in the
Company 's Shareholders Register or the Recording Date as of July 1", 2026, until 4:00 P.M.
and/or shareholders of the Company whose shares are in the securities sub-account at PT
Kustodian Sentral Efek Indonesia at the close of trading on July I"', 2026, until 4:00 P.M.

2. Bagi Pemegang Saham yang sahamnya dimasukkan dalam penitipan kolektif PT Kustodian

Sentral Efek Indonesia (“KSEI”), pembagian dividen tunai akan didistribusikan oleh KSEI
selambatnya pada tanggal 22 Juli 2026 melalui Perusahaan Efek dan/atau Bank Kustodian
dimana Pemegang Saham membuka rekening efek. Konfirmasi hasil pendistribusian dividen
tunai akan disampaikan oleh KSEI kepada Perusahaan Efek dan/atau Bank Kustodian dimana
Pemegang Saham membuka rekening efek. Selanjutnya Pemegang Saham akan menerima
informasi mengenai pembagian dividen tunai dari Perusahaan Efek dan/atau Bank Kustodian
dimana Pemegang Saham membuka rekening efek.
For Shareholders whose shares are deposited in the collective custody of PT Kustodian Sentral
Efek Indonesia (“KSEI”), the cash dividend distribution will be made by KSEI no later than
July 22”4 2026, through the Securities Company and/or Custodian Bank where the Shareholder
has opened a securities account. The confirmation of the dividend distribution will be submitted
by KSEI to the Securities Company and/or Custodian Bank where the Shareholder has opened
a securities account. Subseguenily, the Shareholder will receive information regarding the cash
dividend distribution from the Securities Company and/or Custodian Bank where the
Shareholder has opened a securities account.

A MEMBER OF SARASWANTI GROUP

OFFICE: Mataram City. Jl. Palagan Tentara Pelajar Km 7. Sleman, Yogyakarta 55581, PHONE. 4-6274-4442345, 4-62-274-883866,
E-MAIL: swid @saroswanli.com WEBSITE: www.saraswantiproperty.com

PT Saraswanti Indoland Development Tbk
SARASWANTI

3. Bagi Pemegang Saham yang sahamnya tidak dimasukkan dalam penitipan kolektif KSEI
(Pemegang Saham warkat/script), pembagian dividen tunai akan ditransfer langsung ke
rekening bank milik Pemegang Saham yang bersangkutan.

For Shareholders whose shares are not deposited in the collective custody of KSEI (script
Shareholders), the cash dividend distribution will be directly transferred to the respective
Shareholder 's bank account.

4. Dividen tunai tersebut akan dikenakan pajak sesuai dengan peraturan perundang-undangan
perpajakan yang berlaku saat ini. Jumlah pajak yang dikenakan akan menjadi tanggungan
Pemegang Saham yang bersangkutan serta dipotong dari jumlah dividen tunai yang menjadi
hak Pemegang Saham yang bersangkutan.

The cash dividend will be subject to tax in accordance with the prevailing tax laws and
regulations. The applicable tax will be borne by the respective Shareholder and deducted from
the cash dividend payable to the relevant Shareholder.

5. Berdasarkan peraturan perundang-undangan perpajakan yang berlaku, dividen tunai 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 tunai yang dibayarkan kepada WP Badan DN tersebut. Dividen tunai
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. 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.
Pursuant to the prevailing tax laws and regulations, the cash dividend will be exempt from
income tax if received by Domestic Corporate Taxpayers and the Company will not withhold
income tax on the cash dividend paid to such Domestic Corporate Taxpayers. Cash dividends
received by Domestic Individual Taxpayers shall be exempt from income tax provided that the
dividends are invested within the territory of Republic of Indonesia. For Domestic Individual
Taxpayers who do not meet the investment reguirements as mentioned above, the dividends
received shall be subject to income tax in accordance with the prevailing tax regulations, and
such income tax must be selfremitted by the relevant Domestic Individual Taxpayers in
accordance with Government Regulation No. 9 of 2021 on Tax Treatment to Support Ease of
Doing Business.

6. Bagi Pemegang Saham yang merupakan Wajib Pajak Luar Negeri yang pemotongan pajaknya
akan menggunakan tarif berdasarkan Persetujuan Penghindaran Pajak Berganda (“P3B”) wajib
memenuhi persyaratan Peraturan Direktur Jenderal Pajak No. PER-25/PJ/2018 tentang Tata
Cara Penerapan Persetujuan Penghindaran Pajak Berganda serta menyampaikan dokumen bukti
rekam atau tanda terima DGT/SKD yang telah diunggah ke laman Direktorat Jenderal Pajak
kepada KSEI atau Biro Administrasi Efek Perseroan sesuai peraturan dan ketentuan KSEI,
tanpa adanya dokumen dimaksud, dividen tunai yang dibayarkan akan dikenakan PPh Pasal 26
sebesar 20Y0.

A MEMBER OF SARASWANTI GROUP

OFFICE: Matorom City. Jl. Palagan Tentara Pelajar Km 7. Sleman, Yogyakarta 55581, PHONE. 4-6274-4462345, 4-62-274-883866,
E-MAIL swid @saraswanti.com WEBSITE: www.saraswantiproperly.com

PT Saraswanti Indoland Development Tbk
SARASWANTI

Shareholders who are Foreign Taxpayers and wish to apply the tax rate under a Double Tax
Avoidance Agreement must fulfill the reguirements under the Regulation of the Director
General of Taxes No. PER-25/PJ/2018 on the Procedures for Implementing the Double Tax
Avoidance Agreement and submit a record of proof or receipt of the uploaded DGT/SKD form
through the Directorate General of Taxes website to KSEI or the Company's Securities
Administration Bureau in accordance with KSEI's regulations. Without the reguired
documents, the cash dividend paid will be subject to Article 26 Income Tax at a rate of 2046.

7. 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 dimana pemegang saham membuka
rekening efek dengan merujuk pada ketentuan perpajakan yang berlaku.
In the event of any future tax issues or claims regarding the cash dividends already distributed
and received by Shareholders whose shares are held in KSET's collective custody, other than
the conditions outlined above, such matters must be resolved with the Securities Company
and/or Custodian Bank where the Shareholder has opened a securities account, by referring to
the applicable tax regulations.

Demikian informasi ini kami sampaikan. Atas perhatiannya, kami sampaikan terima kasih.
We hereby convey this information. Thank you for your attention.

Hormat kami,

Respecifully yours,
PT Saraswanti Indoland Development Tbk

Maria Evarisma Wu
Sekretaris Perusahaan / Corporate Secretary

A MEMBER OF SARASWANTI GROUP

OFFICE: Mataram City. Jl. Palagan Tentara Pelajar Km 7. Sleman, Yogyakarta 55581, PHONE. 4-6274-4462345, 4-62-274-883866,
E-MAIL: swid @saraswanti.com WEBSITE: www.saraswontiproperty.com