20260619_PALM_Keterbukaan Informasi terkait Aksi Korporasi_32102731_lamp1.pdf

2. Dividen tunai akan dibagikan kepada pemegang 2. The cash dividends will be distributed to the
   saham yang namanya tercatat dalam Daftar        shareholders whose names are recorded in the
   Pemegang Saham Perseroan pada tanggal 29        Company’s Register of Shareholders on 29
   Juni 2026 pukul 16.00 Waktu Indonesia Barat     June 2026 at 04.00 p.m. Western Indonesia
   (Recording Date) dan/atau pemilik saham         Time (Recording Date) and/or the Company’s
   Perseroan pada sub rekening efek di PT          shareholders in the securities sub-account at
   Kustodian Sentral Efek Indonesia ("KSEI") pada  PT Kustodian Sentral Efek Indonesia ("KSEI")
   penutupan perdagangan di Bursa Efek Indonesia   at the close of trading on the Indonesia Stock
   tanggal 29 Juni 2026.                           Exchange on 29 June 2026.

3. Bagi pemegang saham yang sahamnya disimpan 3. For shareholders whose shares are placed in
   dalam penitipan kolektif KSEI, pembagian dividen  the collective custody of KSEI, the cash
   tunai akan didistribusikan oleh KSEI pada tanggal dividends will be distributed by KSEI on 17 July
   17 Juli 2026 melalui Perusahaan Efek dan/atau     2026 through the Securities Company and/or
   Bank Kustodian di mana pemegang saham             the Custodian Bank with which the shareholder
   membuka rekening efek. Konfirmasi hasil           has opened a securities account. A
   pendistribusian dividen tunai akan disampaikan    confirmation of the proceeds from the cash
   oleh KSEI kepada Perusahaan Efek dan/atau         dividend payment will be provided by KSEI to
   Bank Kustodian di mana pemegang saham             the Securities Company and/or the Custodian
   membuka rekening efek. Selanjutnya pemegang       Bank with which the shareholder has opened a
   saham akan menerima informasi mengenai            securities    account.      Subsequently,    the
   pembagian dividen tunai dari Perusahaan Efek      shareholder will obtain information regarding
   dan/atau Bank Kustodian di mana pemegang          the cash dividend distribution from the
   saham membuka rekening efek.                      Securities Company and/or the Custodian
                                                     Bank with which the shareholder has opened a
                                                     securities account.

4. Berdasarkan peraturan perundang-undangan 4. Based on the prevailing tax laws and
   perpajakan yang berlaku, dividen tunai tersebut    regulations, cash dividend will be excluded
   akan dikecualikan dari objek pajak jika diterima   from taxable income if it is received by domestic
   oleh pemegang saham wajib pajak badan dalam        corporate shareholders ("Domestic Corporate
   negeri ("WP Badan DN") dan Perseroan tidak         Taxpayers") and the Company does not
   melakukan pemotongan Pajak Penghasilan atas        deduct Income Tax on cash dividends paid to
   dividen tunai yang dibayarkan kepada WP badan      the Domestic Corporate Taxpayer. Cash
   DN tersebut. Dividen tunai yang diterima oleh      dividends received by domestic individual
   pemegang saham wajib pajak orang pribadi           shareholders          ("Domestic       Individual
   dalam negeri ("WPOP DN") akan dikecualikan         Taxpayers") will be exempted from tax objects
   dari objek pajak sepanjang dividen tersebut        as long as the dividend is invested in the
   diinvestasikan di wilayah Negara Kesatuan          territory of the Republic of Indonesia in the form
   Republik Indonesia dalam bentuk investasi yang     of an investment that has been determined and
   telah ditentukan dan dalam jangka waktu tertentu   within a certain period as regulated under
   sebagaimana diatur dalam Pasal 4 (3) huruf f       Article 4 (3) letter f number 1. a) of Law No. 7
   angka 1. a) UU No. 7 Tahun 1983 tentang Pajak      of 1983 regarding Income Tax as amended
   Penghasilan sebagaimana telah beberapa kali        several times, lastly by Law No. 11 of 2020
   diubah terakhir dengan UU No. 11 Tahun 2020        regarding Job Creation in conjunction with
   tentang Cipta Kerja juncto Pasal 15 (1) Peraturan  Article 15 (1) of Minister of Finance Regulation
   Menteri     Keuangan     No.     18/PMK.03/2021    No. 18/PMK03/2021 (as amended). For
   (sebagaimana diubah). Bagi WPOP DN yang            Domestic Individual Taxpayers who do not
   tidak     memenuhi        ketentuan      investasi meet the investment requirements as
   sebagaimana disebutkan diatas, maka dividen        mentioned above, the dividends received by
   yang diterima oleh yang bersangkutan akan          the person concerned will be subject to Income
   dikenakan pajak penghasilan ("PPh") sesuai         Tax in accordance with the provisions of the
   dengan ketentuan perundang-undangan yang           applicable laws, and the said Income Tax must
   berlaku, dan PPh tersebut wajib disetor sendiri    be paid by the Domestic Individual Taxpayer
   oleh WPOP DN yang bersangkutan sesuai              concerned in accordance with the provisions of
   dengan ketentuan Peraturan Pemerintah No. 9        Government Regulation No. 9 of 2021
   Tahun 2021 tentang Perlakuan Perpajakan Untuk      regarding Tax Treatment to Support Ease of
   Mendukung Kemudahan Berusaha.                      Doing Business.

5. Bagi pemegang saham selain yang disebutkan 5. For shareholders other than those mentioned in
   dalam butir 4 di atas, dividen tunai tersebut akan point 4 above, the cash dividend will be taxed
   dikenakan pajak sesuai dengan peraturan            in accordance with the prevailing tax laws and
   perundang-undangan perpajakan yang berlaku,        regulations. The amount of tax imposed will be
   Jumlah pajak yang dikenakan akan menjadi           borne by the shareholders of the Company
   tanggungan pemegang saham Perseroan yang           concerned and deducted from the amount of
   bersangkutan serta dipotong dari jumlah dividen    cash dividends to which such shareholders are
   tunai yang menjadi hak pemegang saham              entitled.
   Perseroan yang bersangkutan.

6. Bagi Pemegang Saham yang merupakan Wajib 6. Shareholders who are Foreign Taxpayers
   Pajak Luar Negeri yang pemotongan pajaknya     whose tax deduction will use the rate based on
   akan     menggunakan       tarif   berdasarkan the Double Taxation Avoidance Agreement
   Persetujuan Penghindaran Pajak Berganda        must comply with the provisions of the
   (P3B) wajib memenuhi ketentuan Peraturan       Directorate General of Taxes Regulation No.
   Direktur Jenderal Pajak No. PER-25/PJ/2018     PER·25/PJ/2018 regarding Procedures for the
   tentang Tata Cara Penerapan Persetujuan        Implementation of Double Taxation Avoidance
   Penghindaran      Pajak     Berganda     serta Agreements and shall submit Form DGT which
   menyampaikan Form DGT yang telah dilegalisasi  has been legalized by Tax Service Office for
   oleh Kantor Pelayanan Pajak Perusahaan Masuk   Listed Companies to KSEI or the Company's
   Bursa kepada KSEI atau Biro Administrasi Efek  Securities    Administration     Bureau      in
   Perseroan sesuai peraturan dan ketentuan KSEI, accordance with KSEI rules and regulations, in
   tanpa adanya dokumen dimaksud, dividen tunai   the absence of such document, cash dividends
   yang dibayarkan akan dikenakan pemotongan      paid will be subject to a 20% deduction of
   PPh Pasal 26 sebesar 20%.                      Income Tax Article 26.

7. Bagi Pemegang Saham yang sahamnya dalam 7. For Shareholders whose shares are in the
   penitipan kolektif KSEI, bukti pemotongan pajak collective custody of KSEI, proof of dividend tax
   dividen dapat diambil di Perusahaan Efek        deduction can be collected at the Securities
   dan/atau Bank Kustodian dimana Pemegang         Company and/or Custodian Bank where the
   Saham membuka rekening efeknya.                 Shareholders open their securities accounts.

8. Apabila terdapat masalah perpajakan di 8. In the event of any tax issues in the future or
   kemudian hari atau klaim atas dividen tunai yang any claims in relation to the cash dividends
   telah dibayarkan kepada dan diterima oleh        already paid out to and received by the
   pemegang saham yang sahamnya disimpan            shareholder whose shares are placed in the
   dalam penitipan kolektif KSEI, diminta untuk     collective custody of KSEI, such shareholder is
   menyelesaikannya dengan Perusahaan Efek          required to directly settle such issues or claims
   dan/atau Bank Kustodian di mana pemegang         with the Securities Company and/or the
   saham membuka rekening efek dengan merujuk       Custodian Bank with which the shareholder has
   pada ketentuan perpajakan yang berlaku.          opened a securities account in accordance with
                                                    the prevailing tax laws and regulations.



                            Jakarta, 19 Juni 2026/Jakarta, 19 June 2026
                               PT Provident Investasi Bersama Tbk
                                  Direksi/The Board of Directors