20241219_KKGI_Jadwal Aksi Korporasi (Khusus Penyampaian Dividen Interim)_31830129_lamp1.pdf

c. Pembagian deviden Interim :

   i. Bagi Pemegang Saham yang sahamnya tercatat dalam penitipan kolektif KSEI
      (scriptless), maka dividen Interim akan diterima melalui Pemegang Rekening di
      KSEI.

  ii. Bagi Pemegang Saham yang sahamnya masih dalam bentuk warkat (Script),
      pembayaran dividen Interim akan dilakukan dengan cek dividen, yang dapat
      diambil oleh pemegang saham bersangkutan atau kuasanya di Kantor
      Perseroan atau transfer melalui bank bagi Pemegang Saham yang memberikan
      rekening banknya selambat lambatnya pada tanggal 3 Januari 2025 pukul 16.00
      WIB kepada Kantor Perseroan Up. Corporate Secretary, Gedung Bumi Raya
      Utama Group, Lt.2, Jl. Pembangunan I No. 3, Jakarta 10130.


d. Dividen yang akan dibagikan dikenakan pajak sesuai peraturan perundang-
   undangan yang berlaku. Oleh karenanya, para Pemegang Saham yang Berhak
   diminta untuk memperhatikan hal-hal sebagai berikut:
   a. Bagi Pemegang Saham yang Berhak yang merupakan Wajib Pajak Dalam
      Negeri yang belum mencantumkan Nomor Pokok Wajib Pajak (“NPWP”),
      diminta menyampaikan copy NPWP kepada KSEI atau EDI paling lambat 3
      Januari 2025 pukul 16:00 WIB.
       Sesuai dengan Peraturan Pemerintah No. 9 Tahun 2021 tentang Perlakuan
       Perpajakan untuk Mendukung Kemudahan Berusaha dan Peraturan Menteri
       Keuangan No. 18/PMK.03/2021 tentang Pelaksanaan Undang-Undang No.
       11 Tahun 2020 Tentang Cipta Kerja Di Bidang Pajak Penghasilan, Pajak
       Pertambahan Nilai dan Pajak Penjualan Atas Barang Mewah, Serta Ketentuan
       Umum Dan Tata Cara Perpajakan, maka Dividen tidak dipotong Pajak
       Penghasilan (PPh) untuk:
          i. Wajib Pajak Orang Pribadi dalam negeri dengan syarat Dividen
              tersebut harus diinvestasikan di wilayah Negara Kesatuan Republik
              Indonesia dalam jangka waktu tertentu.
              Apabila Wajib Pajak Orang Pribadi tidak memenuhi syarat tersebut,
              maka Pajak Penghasilan (PPh) yang terutang atas Dividen wajib
              disetor sendiri oleh Wajib Pajak Orang Pribadi dalam negeri
              sebagaimana diatur dalam Pasal 40 Peraturan Menteri Keuangan
              Nomor 18/PMK.03/2021 tersebut.

      ii. Wajib Pajak Badan dalam negeri
b. Bagi Pemegang Saham yang Berhak yang merupakan Wajib Pajak Luar
   Negeri yang sahamnya:
      i. dimasukkan dalam penitipan kolektif KSEI, atau
      ii. tidak dimasukkan dalam penitipan kolektif KSEI (memegang saham
          dalam bentuk warkat), dan yang pemotongan pajaknya akan


      iii. menggunakan tarif berdasarkan Persetujuan Penghindaran Pajak
           Berganda (“P3B”), wajib memenuhi persyaratan Pasal 26 Undang-
           Undang No. 36 Tahun 2008 tentang Pajak Penghasilan serta
           menyampaikan Surat Keterangan Domisili (“SKD”) kepada KSEI
           (untuk yang sahamnya dalam penitipan kolektif) atau EDI (untuk yang
           sahamnya tidak dimasukkan dalam penitipan kolektif KSEI atau
           pemegang saham dalam bentuk warkat), paling lambat tanggal 3
           Januari 2025 pukul 16:00 WIB, dengan menggunakan format dan tata
           cara sebagaimana diisyaratkan dalam Peraturan Direktorat Jendral
           Pajak No. PER- 25/PJ/2018 tentang Tata Cara Penerapan Persetujuan
           Penghindaran Pajak Berganda. Tanpa adanya SKD dengan format
           dimaksud, Dividen yang dibayarkan akan dikenakan PPh Pasal 26
           sebesar 20%.


                             Jakarta, 18 Desember 2024
                          PT Resource Alam Indonesia Tbk
                                  Direksi Perseroan

                                     NOTICE TO SHAREHOLDERS
                CONCERNING THE SCHEDULE AND PROCEDURES FOR INTERIM
                                  DIVIDEND DISTRIBUTION
                               PT RESOURCE ALAM INDONESIA TBK
                                               (“Company”)

It is hereby notified to the shareholders of PT Resource Alam Indonesia Tbk ("Company") that
after obtaining approval from the Board of Commissioners of the Company on 17 December 2024,
the Board of Directors of PT Resource Alam Indonesia Tbk, ("Company") has decided to distribute
interim dividends to shareholders The Company from the Company's Profits in accordance with
the Company's Interim Financial Report on 30 September 2024 amounted to Rp. 15,- (fifteen
rupiah) per share ("Interim Dividend").

The schedule and procedures for implementing Interim Dividend payments for Company shares
are as follows:

                             Dividend Distribution Schedule

                                  Notes                                          Date
  Cum date Dividends in Regular Markets and Negotiation                      December 30th, 2024
  Ex date Dividends in Regular Markets and Negotiation                          January 2nd, 2025
  Cum Date Dividends in Cash Market                                             January 3rd, 2025
  Shareholder Register (Recording Date)                                         January 3rd, 2025
  Ex Dividends in the Cash Market                                             January 6th, 2025
  Implementation of Stock Dividend Distribution                                January 17th, 2025


               The procedure for Interim dividends payment is regulated as follows:
               a.        The Company does not issue a specific notification letter to each
                         Shareholder, and this notification is an official notification from the
                         Company.


               b.        Interim Dividends will be distributed to Shareholders whose names are
                         recorded in the Company's Register of Shareholders (recording date)
                         on January 3, 2025 at 16.00 WIB. Meanwhile, for Shareholders in
                         Collective Custody of The Indonesia Central Securities Depository
                         (KSEI) according to securities account balances recorded at the close
                         of trading on January 3, 2025.

c.    Interim dividend distribution:
i.    For Shareholders whose shares are registered in KSEI's collective
      custody (scripless), the Interim dividend will be received through the
      Account Holder at KSEI.


ii.   For Shareholders whose shares are still in script form, Interim dividend
      payments will be made by dividend check, which can be collected by
      the relevant shareholder or their proxy at the Company Office or
      by transfer via bank for Shareholders who provide their bank account
      no later than the January 3, 2025 at 16.00 WIB to the Company Office,
      Attn. Corporate Secretary, Bumi Raya Utama Group Building, 2nd
      Floor, Jl. Pembangunan I No. 3, Jakarta 10130.


d.    Dividends to be distributed are subject to tax according to applicable
      laws and regulations. Therefore, Eligible Shareholders are requested to
      pay attention to the following matters:
a.    For Eligible Shareholders who are Domestic Taxpayers who have not
      included their Taxpayer Identification Number (“NPWP”), they are
      requested to submit a copy of their NPWP to KSEI or EDI no later than
      January 3, 2025 at 4:00 PM.
      In accordance with Government Regulation no. 9 of 2021 concerning
      Tax Treatment to Support Ease of Doing Business and Minister of
      Finance Regulation no. 18/PMK.03/2021 concerning Implementation
      of Law no. 11 of 2020 concerning Law of Job Creation in the sector of
      Income Tax, Value Added Tax and Sales Tax on Luxury Goods, as
      well as General Provisions and Tax Procedures, then Dividends are
      not deducted from Income Tax (PPh) for:
i.    Domestic Individual Taxpayers with the condition that the Dividends
      must be invested in the territory of the Unitary State of the Republic of
      Indonesia within a certain period of time.
      If the Individual Taxpayer does not meet these requirements, then the
      Income Tax (PPh) payable on Dividends must be paid by the
      domestic Individual Taxpayer himself as regulated in Article 40 of
      the Minister of Finance Regulation Number 18/PMK.03/2021.

ii.    Domestic Corporate Taxpayers
b.     For Eligible Shareholders who are Overseas Taxpayers whose shares:
i.     included in KSEI collective custody, or
ii.    not included in KSEI collective custody (holding shares in scrip form),
       and whose tax deduction will be


iii.   using rates based on the Double Taxation Avoidance Agreement
       ("P3B"), must fulfill the requirements of Article 26 of Law no. 36 of
       2008 concerning Income Tax and submitting a Certificate of Domicile
       (“SKD”) to KSEI (for those whose shares are in collective custody) or
       EDI (for those whose shares are not included in KSEI's collective
       custody or shareholders in scrip form), no later than 3 January 2025 at
       4:00 PM, using the format and procedures as stipulated in Directorate
       General of Taxes Regulation No. PER- 25/PJ/2018 concerning
       Procedures for Implementing Double Taxation Avoidance
       Agreements. Without an SKD in the format referred to, dividends paid
       will be subject to PPh Article 26 by 20%.


                      Jakarta, 18 December 2024
                  PT Resource Alam Indonesia Tbk
                  Board of Directors of the Company