20260622_SWID_Keterbukaan Informasi terkait Aksi Korporasi_32103248_lamp1.pdf

PT Saraswanti Indoland Development Tbk

SARASWANTI

2. | Ex Dividen Tunai di Pasar Reguler dan Negosiasi/ 2 Juli 2026/

Cash Ex Dividend in Regular and Negotiated Market July 2" 2026
3. | Cum Dividen Tunai di Pasar Tunai/ 29 Juni 2026/

Cash Cum Dividend in Cash Market June 29", 2026
4. | Ex Dividen Tunai di Pasar Tunai/ 30 Juni 2026/

Cash Ex Dividend in Cash Market June 30", 2026
5. | Pembagian Dividen Tunai (selambatnya)/ 22 Juli 2026/

Cash Dividend Distribution (latest) July 22” 2626

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 1", 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 mengena! 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",
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.
Subseguently, 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.

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.

A MEMBER OF SARASWANTI GROUP

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

PT Saraswanti Indoland Development Tbk
SARASWANTI

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 self-
remitted 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 20Y6.
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 af 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 af 2096.

(1. 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.

A MEMBER OF SARASWANTI GROUP

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

PT Saraswanti Indoland Development Tbk
SARASWANTI

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 KSEI'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,
Respectfully yours,
PT Saraswanti Indoland Development Tbk

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.saraswantiproperty.com