20260619_BSSR_Keterbukaan Informasi terkait Aksi Korporasi_32102750_lamp1.pdf

5. Berdasarkan peraturan perundang-undangan perpajakan yang berlaku, Dividen Final 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 Final Tunai yang dibayarkan kepada WP Badan DN tersebut. Dividen
   Final 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;

6. Pemegang Saham Perseroan dapat memperoleh konfirmasi pembayaran dividen melalui
   Perusahaan Efek dan atau Bank Kustodian dimana Pemegang Saham membuka rekening efek,
   selanjutnya Pemegang Saham Perseroan wajib bertanggung jawab melakukan pelaporan
   penerimaan dividen termaksud dalam pelaporan pajak pada tahun pajak yang bersangkutan
   sesuai peraturan perundang-undangan perpajakan yang berlaku; dan

7. Bagi Pemegang Saham Perseroan yang merupakan Wajib Pajak Luar Negeri yang pemotongan
   pajaknya akan menggunakan tarif berdasarkan Persetujuan Penghidaran Pajak Berganda
   (“P3B”) wajib memenuhi persyaratan Peraturan Direktur Jenderal Pajak No. PER-25/PJ/2018
   tentang Tata Cara Penerapan Persetujuan Penghindaran Pajak Berganda, dengan
   menyampaikan dokumen bukti rekam atau tanda terima DGT/SKD yang telah diunggah ke
   laman Direktorat Jenderal Pajak kepada KSEI atau BAE yang tenggat waktunya akan
   ditentukan/diumumkan oleh KSEI. Tanpa adanya dokumen dimaksud, Dividen Final Tunai yang
   dibayarkan akan dikenakan PPh Pasal 26 sebesar 20% (dua puluh persen).


                                   Jakarta, 18 Juni 2026
                          Direksi PT Baramulti Suksessarana Tbk




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            PROCEDURE FOR THE DISTRIBUTION OF FINAL CASH DIVIDEND FOR YEAR 2025



In accordance with the resolution of the Second Meeting Agenda of the Annual General Meeting of
Shareholders for Fiscal Year 2025, which was conducted on Monday, June 15th, 2026, where the
Meeting resolved to pay a Final Cash Dividend for Fiscal Year 2025 in the amount of USD 70,000,000.00
(seventy million United States Dollars) for 2.616.500.000 (two billion six hundred sixteen million five
hundred thousand) shares issued and fully paid-up in the Company, or USD 0.0267533 (zero point zero
two six seven five three three United States Dollars) or the equivalent of Rp 486,13 (four hundred
eighty-six Rupiah and thirteen cents) per share based on the mid-market exchange rate set by Bank
Indonesia on June 9th, 2026, namely USD 1 = Rp 18.171 (eighteen thousand one hundred seventy-one
Rupiah), therefore, we hereby announce the schedule and procedures for the distribution of the Final
Cash Dividend for the Fiscal Year 2025 as follows:

I. Schedule of Final Cash Dividend Payment

 NO                               DESCRIPTIONS                                          DATE
        Last Date of the trading period of the Company’s shares on the
        Stock Exchange with dividend right (Cum Dividend)
   1
           • Regular and Negotiation Market                                       June 24th, 2026
           • Cash Market                                                          June 26th, 2026
        First Date of the trading period of the Company’s shares on the
        Stock Exchanges without dividend right (Ex Dividend)
   2       • Regular and Negotiation Market                                       June 25th, 2026
           • Cash Market                                                          June 29th, 2026

   3    Cut-off date for Dividend’s Eligible Shareholders (Recording Date)        June 26th, 2026
   4    Payment Date of the Final Cash Dividend FY 2025                            July 8th, 2026

II. The Procedure of the Distribution of the Final Cash Dividend
   1. This advertisement shall be deemed as an official invitation in accordance to the prevailing
      regulations and the Company will not send personal invitation to all Shareholders;

  2. The Final Cash Dividend shall be paid to the shareholders whose names are registered in the
     Company’s Register of Shareholders (“DPS”) or Recording Date on June 26th, 2026 and/or
     shareholders in the sub-securities account with PT Kustodian Sentral Efek Indonesia (“KSEI”) on
     closing of trade on June 26th, 2026;

  3. For Company Shareholders whose shares are placed in the collective custody of KSEI, the Final
     Cash Dividend payment will be made through KSEI and will be distributed on July 8th, 2026 into
     the Customer Fund Account (RDN) at the Securities Company and/or Custodian Bank where the
     Company Shareholders opened an Account Effect, meanwhile, for the Company Shareholders


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   whose shares are not included in KSEI’s collective custody, the Final Cash Dividend payment will
   be transferred to the Shareholder’s account;

4. The Final Cash Dividend shall be subject to tax in accordance with applicable tax laws and
   regulations;

5. Based on the prevailing tax laws and regulations, Final Cash 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 Cash Dividend paid to the
   Domestic Corporate Taxpayer. Final Cash 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. For Domestic Individual
   Taxpayer who do not meet the investment requirements as mentioned above, the Dividend
   received by the person concerned 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 concerned in accordance with the provisions of Government Regulation No.
   9 of 2021 regarding Tax Treatment to Support Ease of Doing Business;

6. The Shareholders of the Company can get the dividend payment confirmation through
   Securities Companies and/or Custodian Banks where the Shareholders have open their sub
   securities account, further the Shareholders of the Company must be responsible to report their
   dividend income in the tax reporting on their tax year based on the prevailing tax laws; and

7. Shareholders who considered as off-shore Tax Payer which use the Tax Treaty under the
   Agreement on the Double Taxation Avoidance Agreement (Persetujuan Penghindaran Pajak
   Berganda/P3B) have to comply with Regulation of Director General of Taxation No. PER-
   25/PJ/2018 regarding Procedure for the Application of Agreement on the Avoidance of Double
   Taxation and submit the record evidence or DGT receipt/ Certificate of Domicile (SKD) which
   have been uploaded to the Directorate General of Indonesian Taxes to KSEI or the Company
   Registrar which the deadline will be set/announced by KSEI. Without the required documents,
   the Final Cash Dividend will be subject to 20% (twenty percent) income tax of Article 26.


                                   Jakarta, June 18th, 2026
                           Direksi PT Baramulti Suksessarana Tbk




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