20260610_PTSN_Keterbukaan Informasi terkait Aksi Korporasi_32099495_lamp1.pdf

3   Pembayaran dividen akan dilakukan dalam bentuk uang tunai dalam mata uang Rupiah
    berdasarkan konversi kurs tengah Bank Indonesia pada tanggal 5 Juni 2026 sebesar US$1 = Rp
    18.039,- (Delapan belas ribu tiga puluh sembilan Rupiah), sehingga dividen tunai adalah
    sebesar Rp 7,03521,- (Tujuh koma nol tiga lima dua satu Rupiah) per lembar saham,
    dibayarkan dengan cara KSEI akan mentransferkan dana hasil dividen tunai tersebut kepada
    masing-masing Pemegang Rekening KSEI sesuai dengan ketentuan yang berlaku di KSEI dan
    Pemegang Saham Yang Berhak akan menerima dividen tersebut melalui Pemegang Rekening KSEI
    masing-masing.
4   Dividen yang akan dibagikan akan dikenakan pajak sesuai dengan peraturan perundangan-
    undangan perpajakan yang berlaku sebagai berikut :
    a.   Atas pembayaran dividen tunai kepada pemegang saham Wajib Pajak Dalam Negeri (WPDN)
         tidak akan dilakukan pemotongan Pajak Penghasilan (PPh), sedangkan atas pembayaran
         dividen tunai kepada pemegang saham Wajib Pajak Luar Negeri (WPLN) akan dilakukan
         pemotongan Pajak Penghasilan sesuai dengan ketentuan perpajakan yang berlaku pada saat
         Recording Date.
    b. Menurut ketentuan peraturan perpajakan yang berlaku saat ini, dividen yang diterima Wajib
         Pajak Orang Pribadi Dalam Negeri (WPOPDN) tidak lagi dipotong PPh dan dapat diperlakukan
         sebagai penghasilan bukan obyek PPh sepanjang diinvestasikan di wilayah Negara Kesatuan
         Republik Indonesia sebagaimana diatur dalam Peraturan Pemerintah No. 9 Tahun 2021
         tentang Perlakuan Perpajakan untuk Mendukung Kemudahan Berusaha(PP9), Peraturan
         Menteri     Keuangan      No.   18   Tahun      2021   tentang    Pelaksanaan    Undang-
         Undang Nomor 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(PMK18) dan aturan perpajakan pelaksanaannya. WPOPDN juga dapat
         memilih opsi dikenai PPh bersifat inal sebesar 10% berdasarkan Pasal 17 ayat (2c) UU
         perubahan terbaru tentang Pajak Penghasilan No. 36 Tahun 2008 tanpa perlu untuk
         melakukan investasi di wilayah Negara Kesatuan Republik Indonesia. Pajak disetor sendiri
         oleh WPOPDN paling lama tanggal 15 bulan berikutnya setelah bulan dari tanggal Recording
         Date sebagaimana diatur dalam PMK18.
    c.   Bagi Pemegang Saham yang berhak yang merupakan Wajib Pajak Dalam Negeri yang berbentuk
         badan hukum yang belum menyampaikan Nomor Pokok Wajib Pajak (NPWP), diminta
         menyampaikan NPWP kepada KSEI atau BAE Perseroan selambatnya tanggal 19 Juni 2026 sampai
         dengan pukul 16.00 WIB.
    d. Khusus bagi Pemegang Saham asing yang merupakan Wajib Pajak Luar Negeri, maka pemotongan
         pajaknya akan menggunakan tarif berdasarkan Persetujuan Penghindaran Pajak Berganda(“P3B”)

     atau Tax Treaty dengan Republik Indonesia wajib memenuhi persyaratan Peraturan Direktur
     Jenderal Pajak No. PER-25/PJ/2018 tentang Tata Cara Penerapan P3B serta menyerahkan asli Surat
     Keterangan Domisili/form DGT selambatnya tanggal 19 Juni 2026 sampai dengan pukul 16.00 WIB
     kepada KSEI melalui partisipan yang ditunjuk oleh masing-masing pemegang saham.
     Tanpa dokumen yang dimaksud, maka Dividen Tunai yang akan dibayarkan kepada pemegang
     saham asing akan dikenakan PPh pasal 26 dengan tarif 20% (dua puluh persen).
e.   Pajak Penghasilan Pemegang Saham Yang Berhak yang telah dipotong oleh Perseroan akan
     disetorkan ke kas negara sesuai dengan ketentuan perpajakan yang berlaku.


                                       Batam, 10 Juni 2026
                                     PT Sat Nusapersada Tbk
                                              Direksi

                                PT SAT NUSAPERSADA Tbk (the “Company”)
                         ANNOUNCEMENT OF THE SCHEDULE AND PROCEDURES
                                FOR THE DISTRIBUTION OF CASH DIVIDEND


In accordance with the resolutions of the Annual General Meeting of Shareholders (“AGMS”) of PT Sat
Nusapersada Tbk (“Company”) which was held on June 8, 2026, one of the contents of the resolutions of
the Second Agenda of the AGMS was to approve and determine the distribution of Cash Dividends in the
amount of USD 2,072,594.16 (Two million seventy two thousand ive hundred and ninety four United
States Dollars and sixteen cents) as dividends for the inancial year ending December 31, 2025 for
5.314.344.000 ( ive billion three hundred fourteen million three hundred forty four thousand) shares that
have been issued by the Company or USD 0,00039 (zero point zero zero zero three nine United States
Dollars) per share, herewith it is noti ied to the Company's Shareholders that the schedule and procedures
for implementing dividend payments are as follows:
1. Schedule for Payments of Dividends
    AGMS                                                                          8 June 2026

    Summary Report of the GMS Minutes announced on IDXNet and the                10 June 2026
    Company's website

    Cum Dividend Reguler market and negotiation market                           17 June 2026

    Ex Dividend Reguler market and negotiation market                            18 June 2026

    Cum Dividend cash market                                                     19 June 2026

    Ex Dividend cash market                                                      22 June 2026

    Recording Date                                                         19 June 2026 untill 16.00
                                                                                     WIB

    Dividend payment                                                             26 June 2026



2. Procedure for Payment of Dividends
    1. This announcement is an of icial noti ication from the Company, and the Company does not issue
        special noti ications to the Shareholders.

2. Payment of cash dividends is given to Shareholders whose names are registered in the Register
    of Shareholders ("DPS") of the Company on June 19, 2026, at 16.00 WIB or what is referred to as
    the Recording Date of Shareholders who are entitled to cash dividends.
3. Dividend payments will be made in cash in Rupiah based on the conversion of the middle rate of Bank
    Indonesia on June 5 , 2026, in the amount of US$1 = Rp. 18,039, - (Eighteen thousand and thirty nine
    Rupiah) hence the cash dividend is IDR. 7.03521, - (Seven point zero three five two one per share,
    KSEI will transfer the cash dividends to each of KSEI's Account Holders in accordance with the
    provisions in force in KSEI and the Eligible Shareholders will receive the dividends through their
    respective KSEI Account Holders.
4. Dividends to be distributed will be taxed in accordance with the applicable tax laws and regulations as
    follows:
     (a) Income Tax (PPh) will not be withheld for cash dividend payments to Domestic Taxpayer
          (WPDN) shareholders, while for cash dividend payments to Foreign Taxpayer shareholders
          (WPLN) Income Tax will be withheld in accordance with the provision’s taxation in force on the
          Recording Date.
     (b) According to the provisions of the current tax regulations, dividends received by Domestic
          Individual Taxpayers (WPOPDN) are no longer subject to PPh and can be treated as non-PPh
          income as long as they are invested in the territory of the Unitary State of the Republic of
          Indonesia as stipulated in Government Regulation No. 9 of 2021 concerning Tax Treatment to
          Support Ease of Doing Business (PP9), Minister of Finance Regulation No. 18 of 2021 concerning
          Job Creation in the Field of Income Tax, Value Added Tax and Sales Tax on Luxury Goods, as well
          as General Provisions and Tax Procedures (PMK18) and the implementing tax rules. WPOPDN
          can also choose the option of being subject to final PPh of 10% based on Article 17 paragraph
          (2c) of the latest amendment to the Law on Income Tax No. 36 of 2008 without the need to invest
          in the territory of the Unitary State of the Republic of Indonesia. Taxes are paid by WPOPDN
          himself no later than the 15th of the following month after the month from the date of the
          Recording Date as regulated in PMK18.
     (c) Eligible Shareholders who are Domestic Taxpayers in the form of legal entities who have not
          submitted their Taxpayer Identification Number (NPWP), are required to submit their NPWP to
          KSEI or the Registra of the Company no later than June 19 2026, until 16.00 WIB.
     (d) Specifically for foreign Shareholders who are Foreign Taxpayers, the withholding tax will use the
          rate based on the Double Taxation Avoidance Agreement ("P3B") or Tax Treaty with Indonesia
          and must meet the requirements of Director General of Taxes Regulation No. PER-25/PJ/2018
          concerning Procedures for Implementing P3B and submitting the original Domicile

    Certificate/DGT form no later than June 19, 2026 until 16.00 WIB to be sent/submitted to KSEI
    through a participant appointed by each shareholder.
    Without the documents as mentioned above, Cash Dividends that will be paid to foreign
    shareholders will be subject to PPh article 26 at a rate of 20% (twenty percent).
(e) Income Tax of Eligible Shareholders which has been withheld by the Company will be deposited
    to the state treasury in accordance with the applicable tax regulations.


                                      Batam, 10 June 2026
                                    PT Sat Nusapersada Tbk
                                             Directors