20241030_SMAR_Jadwal Aksi Korporasi (Khusus Penyampaian Dividen Interim)_31750738_lamp1.pdf

(AA smart

agribusiness and food

B. Tata Cara Pembagian Dividen Interim

a.

Bagi Pemegang Saham Perseroan yang
sahamnya tercatat dalam penitipan kolektif
pada PT Kustodian Sentral Efek Indonesia
(“KSEI”), maka dividen tunai akan diterima

melalui Pemegang Rekening di KSEI.
Konfirmasi — Tertulis — mengenai hasil
pendistribusian — dividen — tunai — akan

disampaikan oleh KSEI kepada Perusahaan
Efek dan/atau Bank Kustodian, untuk
selanjutnya Pemegang Saham Perseroan
akan menerima informasi saldo efeknya dari
Perusahaan Efek dan/atau Bank Kustodian di
mana Pemegang Saham Perseroan membuka
rekening.

Bagi Pemegang Saham Perseroan yang
menggunakan warkat, maka Perseroan akan
melaksanakan pembayaran dividen melalui
transfer bank ke rekening Pemegang Saham
Perseroan yang bersangkutan. Oleh
karenanya para Pemegang Saham Perseroan
tersebut diminta untuk memberitahukan
Nomor Rekening Bank yang dimilikinya
secara tertulis, selambat-lambatnya tanggal
13 November 2024, kepada Biro Administrasi
Efek (“BAE”) Perseroan:
PT Sinartama Gunita
Menara Tekno Lantai 7
Jln. H. Fachrudin No. 19, Kebon Sirih
Tanah Abang, Jakarta Pusat 10250
Telp. : (021) 3922332 Fax. : (021) 3923003

Berdasarkan Peraturan 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

B. Procedure of Interim Dividend Distribution

a. For the Company's Shareholders whose
shares are recorded in the collective deposit
of PT Kustodian Sentral Efek Indonesia
(“KSEI”), the cash dividend will be received
through the Account Holder in KSEI. Written
confirmation concerning the result of cash
dividend distribution will be delivered by KSEI
to the respective securities company and/or
custodian bank, thereafter, the Shareholders
will receive information about their stock
balance from the securities company and/or
custodian bank at which the Shareholders
open their accounts.

b. For the Company's Shareholders whose shares
are in script, the Company will pay the dividend
through electronic banking transfer to the
account of the relevant Shareholders.
Therefore, the aforesaid Shareholders shall
give notice in writing about their Banking
Account Numbers, not later than 13 November
2024, to the Share Registrar (“BAE”) of the
Company:

PT Sinartama Gunita
Tekno Tower 7" Floor
Jln. H. Fachrudin No. 19, Kebon Sirih
Tanah Abang, Central Jakarta 10250
Ph. :(021)3922332 Fax. : (021) 3923003

c. Based on the prevailing tax laws and
regulations, the cash dividend will be exempted
from being a tax object if it is received by the
Domestic Corporate Taxpayer Shareholder
(“WP Badan DN”) and the Company will not
deduct any Income Tax on the cash dividend
paid to the WP Badan DN. The cash dividend
received by the Domestic Individual Taxpayer
Shareholder (“WPOP DN”) will be exempted
from being a tax object as long as the dividend
are invested in the territory of the Republic of
Indonesia. For WPOP DN who does not meet
the investment reguirements as regulated in
the relevant regulations, the cash dividend

PT Sinar Mas Agro Resources and Technology Tbk (PT SMART Tbk)

Gedung Sinar Mas Land Plaza, Menara 2, Lt 28-30, Jl. MH. Thamrin No. 51, Jakarta 10350 Indonesia

T: 462 21 5033 8899 | F: 462 21 5038 9999
@ smart-tbk.com M investor@smart-tbk.com
Wpt-smart-tbk W @SMART. Sinarmas (O) @sinarmas. agri

(smart

agribusiness and food

tidak memenuhi ketentuan investasi
sebagaimana diatur dalam peraturan terkait,
maka dividen yang diterima oleh yang
bersangkutan akan dikenakan Pajak
Penghasilan sesuai dengan ketentuan
perundang-undangan yang berlaku, dan
Pajak Penghasilan 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.

Bagi Pemegang Saham Perseroan 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 nomor PER-25/PJ/2018 tentang Tata
Cara Penerapan Persetujuan Penghindaran
Pajak Berganda serta menyampaikan Surat
Keterangan Domisili (“SKD”) yang telah
dilegalisasi oleh Kantor Pelayanan Pajak
Perusahaan Masuk Bursa kepada KSEI atau
BAE sesuai ketentuan dan peraturan KSEI
terkait batas waktu penyampaian SKD. Tanpa
adanya SKD dimaksud, dividen tunai yang
dibayarkan akan dikenakan PPh pasal 26
sebesar 2046.

received shall be subject to Income Tax in
accordance with the provision of the prevailing
laws, and the Income Tax must be self-paid by
the WPOP DN in accordance with the provisions
of the Government Regulation No. 9 Year 2021
concerning Tax Treatment to Support Ease of
Doing Business.

. For the Company's Shareholder who is an

Assessable Foreigner whose tax withholding
will use an adjusted Tariff determined by the
Agreement on Double Tax Avoidance (Tax
Treaty) shall be obliged to comply with the
reguirements of Director General of Tax
Regulation number PER-25/PJ/218 concerning
Procedures for Application of Double Tax
Treaty and submit its Certificate of Domicile
(“SKD”) having been legalised by Tax Service
Office for Publicly Listed Companies to KSEI or
BAE according to the rules and regulations of
KSEI on the deadline of SKD submission.
Without any abovementioned SKD, the cash
dividend will be imposed an Income Tax of
Article 26 of 2096.

Jakarta, 1 November 2024
PT SINAR MAS AGRO RESOURCES AND TECHNOLOGY Tbk
(PT SMART Tbk)
Direksi / The Board of Directors

PT Sinar Mas Agro Resources and Technology Tbk (PT SMART Tbk)

Gedung Sinar Mas Land Plaza, Menara 2, Lt 28-30, Jl. MH. Thamrin No. S1, Jakarta 10350 Indonesia

T: #62 21 5033 8899 | F: t62 21 5038 9999

@ smart-tbk.com M investor@smart-tbk.com

3 (pt-smart-tbk W @SMART Sinarmas (O) @sinarmas: agri