20260617_WINE_Keterbukaan Informasi terkait Aksi Korporasi_32101687_lamp1.pdf

b. Dividen tunai final akan diberikan      b. The final cash dividend will be
   kepada pemegang saham yang                distributed to the shareholders listed in
   namanya tercatat dalam Daftar             the Company’s List of Shareholders on
   Pemegang Saham Perseroan pada             the Record Date (June 26, 2026)
   tanggal Recording Date (26 Juni           until
   2026) sampai dengan pukul 16:00           16.00 WIB.
   WIB.
c. Bagi pemegang saham yang
   sahamnya        disimpan     dalam      c. For a shareholder whose shares are
   penitipan kolektif PT Kustodian            placed in the collective custody of PT
   Sentral Efek Indonesia ("KSEI"),           Kustodian Sentral Efek Indonesia
   pembagian dividen tunai akan               ("KSEI"), the cash dividends will be
   didistribusikan oleh KSEI pada             distributed by KSEI on 17 July 2026
   tanggal 17 Juli 2026 melalui               through the Securities Company and/or
   Perusahaan Efek dan/atau Bank              the Custodian Bank with which the
   Kustodian di mana pemegang saham           shareholder has opened a securities
   membuka rekening efek. Konfirmasi          account. A confirmation of the
   hasil pendistribusian dividen tunai        proceeds from the cash dividend
   akan dlsampaikan oleh KSEI kepada          payment will be provided by KSEI to the
   Perusahaan Efek dan/atau Bank              Securities Company and/or the
   Kustodian di mana pemegang                 Custodian Bank with which the
   saham membuka rekening efek.               shareholder has opened a securities
   Selanjutnya pemegang saham akan            account. Subsequently, the shareholder
   menerima      informasi   mengenai         will obtain information on the cash
   pembagian dividen tunai dari               dividends distribution from         the
   Perusahaan Efek dan/atau Bank              Securities Company and/or the
   Kustodian di mana pemegang saham           Custodian Bank with which the
   membuka          rekening     efek.        shareholder has opened a securities
   Sedangkan bagi pemegang saham              account.
   yang sahamnya tidak disimpan dalam         However, for a shareholder whose
   penitipan kolektif KSEI (pemegang          shares are not placed in the collective
   saham warkat/script), pembagian            custody of KSEI (holder of shares
   dividen tunai akan ditransfer              with physical certificates), the cash
   langsung ke rekening Bank milik            dividends will be directly transferred
   pemegang saham yang bersangkutan.          to the bank account of the relevant
                                              shareholder.
d. Berdasarkan peraturan perundang-
   undangan perpajakan yang berlaku,       d. Based on the prevailing tax laws and
   dividen     tunai    tersebut    akan      regulations, cash dividend will be
   dikecualikan dari objek pajak jika         exempted from tax objects if it is
   diterima oleh pemegang saham wajib         received by domestic corporate taxpayer
   pajak badan dalam negeri ("WP              shareholder ("Domestic Corporate
   Badan DN") dan Perseroan tidak             Taxpayer") and the Company does not
   melakukan      pemotongan       Pajak      deduct Income Tax on cash dividends
   Penghasilan atas dividen tunai yang        paid to the Domestic Corporate
   dibayarkan kepada WP badan DN              Taxpayer. Cash dividends received by
   tersebut. Dividen tunai yang diterima      domestic      individual       taxpayer
   oleh pemegang saham wajib pajak            shareholder ("Domestic Individual
                                              Taxpayer") will be exempted from tax

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

e. Bagi pemegang saham selain            e.     For shareholders other than those
  yang disebutkan dalam huruf d di            mentioned in letter d above, the cash
  atas, Dividen tunai tersebut akan           dividend will be taxed in accordance
  dikenakan pajak sesuai dengan               with the prevailing tax laws and
  peraturan      perundang-undangan           regulations. The amount of tax imposed
  perpajakan yang berlaku, Jumlah             will be borne by the shareholders of the
  pajak yang dikenakan akan menjadi           Company concerned and deducted from
  tanggungan     pemegang      saham          the amount of cash dividends that are the
  Perseroan yang bersangkutan serta           rights of the shareholders of the
  dipotong dari jumlah dividen tunai          Company concerned.
  yang menjadi hak pemegang saham
  Perseroan yang bersangkutan.
                                         f. Shareholders who are Foreign Taxpayer
f. Bagi Pemegang Saham yang                 whose tax deduction will use the rate
  merupakan Wajib Pajak Luar Negeri         based on the Double Taxation
  yang pemotongan pajaknya akan             Avoidance Agreement must comply with
  menggunakan tarif berdasarkan             the provisions of the Directorate

 Persetujuan Penghindaran Pajak             General of Taxes Regulation No.
 Berganda (P3B) wajib memenuhi              PER·25/PJ/2018 regarding Procedures
 ketentuan     Peraturan     Direktur       for the Implementation of Double
 Jenderal Pajak No. PER-25/PJ/2018          Taxation Avoidance Agreements and
 tentang Tata Cara Penerapan                shall submit DGT Form which has been
 Persetujuan Penghindaran Pajak             legalized by Tax Service Office for Listed
 Berganda serta menyampaikan Form           Companies to KSEI or the Company's
 DGT yang telah dilegalisasi oleh           Securities Administration Bureau in
 Kantor Pelayanan Pajak Perusahaan          accordance with KSEI rules and
 Masuk Bursa kepada KSEI atau Biro          regulations, without the said document,
 Administrasi Efek Perseroan sesuai         cash dividends paid will be subject to a
 peraturan dan ketentuan KSEI, tanpa        20% deduction of Income Tax Article 26.
 adanya dokumen dimaksud, dividen
 tunai    yang    dibayarkan    akan
 dikenakan pemotongan PPh Pasal 26
 sebesar 20 %.
                                          g. For Shareholders whose shares are in the
g.Bagi Pemegang Saham yang                   collective custody of KSEI, proof of
  sahamnya dalam penitipan kolektif          dividend tax deduction can be collected
  KSEI, bukti pemotongan pajak               at the Securities Company and/or
  dividen dapat diambil di Perusahaan        Custodian Bank where the Shareholders
  Efek dan/atau Bank Kustodian               open their securities accounts and for
  dimana Pemegang Saham membuka              script Shareholders it is collected at the
  rekening     efeknya     dan     bagi      Company's Securities Administration
  Pemegang Saham warkat diambil di           Bureau, namely PT Sinartama Gunita.
  kantor Biro Administrasi Efek
  Perseroan yaitu PT Sinartama Gunita.    h. In the event of any tax issues in the future
h. Apabila terdapat masalah perpajakan       or any claims in relation to the cash
  di kemudian hari atau klaim alas           dividends already paid out to and
  dividen tunai yang telah dibayarkan        received by the shareholder whose shares
  kepada dan diterima oleh pemegang          are placed in the collective custody of
  saham yang sahamnya         disimpan       KSEI, such shareholder is required to
  dalam penitipan kolektif KSEI,             directly settle such issues or claims with
  diminta untuk menyelesaikannya             the Securities Company and/or the
  dengan Perusahaan Efek dan/atau            Custodian Bank with which the
  Bank Kustodian di mana pemegang            shareholder has opened a security
  saham membuka rekening efek                account in accordance with the
  dengan merujuk pada ketentuan              prevailing tax laws and regulations.
  perpajakan yang berlaku.



                           Denpasar, 17 Juni/June 2026
                              PT. Hatten Bali Tbk
                           Direksi/ Board of Directors