20260604_SPTO_Perubahan dan//atau Tambahan Keterbukaan Informasi terkait Aksi Korporasi_32096944_lamp1.pdf

5. Berdasarkan peraturan perundang-undangan 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 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 tidak memenuhi ketentuan investasi sebagaimana
   disebutkan di atas, maka dividen yang diterima oleh yang bersangkutan akan
   dikenakan pajak penghasilan (“PPh”) sesuai dengan ketentuan perundang-undangan
   yang berlaku, dan PPh 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.
6. Pemegang saham yang Berhak dapat memperoleh konfirmasi pembayaran dividen
   melalui perusahaan efek dan atau bank kustodian dimana Pemegang Saham membuka
   rekening efek, selanjutnya pemegang saham wajib bertanggung jawab melakukan
   pelaporan penerimaan dividen termaksud dalam pelaporan pajak pada tahun pajak
   yang bersangkutan sesuai peraturan perundang-undangan perpajakan yang berlaku.
7. Bagi Pemegang Saham yang Berhak 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
   No. PER-10/PJ/2017 tentang Tata Cara Penerapan Persetujuan Penghindaran Pajak
   Berganda dengan menyampaikan Form DGT-1 atau DGT-2 yang telah dilegalisasi oleh
   Kantor Pelayanan Pajak kepada KSEI atau BAE sesuai dengan peraturan dan ketentuan
   KSEI, tanpa adanya form dimaksud, dividen tunai yang dibayarkan akan dikenakan PPh
   pasal 26 sebesar 20%.




                              Jakarta, 04 Juni 2026
                              PT Surya Pertiwi Tbk
                                Direksi Perseroan

                               NOTICE TO SHAREHOLDERS
                        CONCERNING FINAL DIVIDEND DISTRIBUTION
                           PT Surya Pertiwi TBK (“COMPANY”)

The Company's Board of Directors hereby informs the Company's shareholders that the Annual
General Meeting of Shareholders on June 02, 2026, among other things, has approved the
distribution of cash dividends of Rp. 70 per share for the 2025 financial year, which will be
calculated with an interim dividend of IDR. 35 per share which has been distributed on
December 12, 2025. The remaining amount is IDR. 35 per share (“Final Dividend”) will be
paid to the Company's shareholders with the distribution schedule and payment procedures
as follows:
Company Final Dividend payment schedule:

                               KETERANGAN                                         TANGGAL
 End of Stock Trading Period with Rights to  Regular and Negotiated               June 10, 2026
 Dividend (Cum Dividend)                         Markets
                                                Cash Market                        June 12, 2026
 Beginning of the Share Trading Period          Regular and Negotiated             June 11, 2026
 Without Right to Dividend (Ex Dividend)         Markets
                                                Cash Market                        June 15, 2026
 Date of List of Shareholders entitled to Dividends (Recording Date)                June 12, 2026
 (“Eligible Shareholders”)
 Dividend Payment Date                                                              June 26, 2025




Final Dividend payment procedures:
1. This notification is an official notification from the Company and the Company does not
issue other special notification to shareholders.
2. Final Dividend will be distributed to shareholders whose names are registered in the
Company's Register of Shareholders on June 12, 2026 and/or Company shareholders who are
registered in the securities Sub-account at PT Kustodian Sentral Efek Indonesia ("KSEI") at the
close of trading on June 12, 2026 (“Recording Date”).
3. For Eligible Shareholders whose shares are placed in KSEI's collective custody, cash
dividend payments will be made through KSEI and will be distributed into the Securities
Company and/or Custodian Bank accounts on June 24, 2026. Proof of cash dividend payment
will be submitted by KSEI to Entitled Shareholders through Securities Companies or Custodian
Banks where Entitled Shareholders open their accounts. Meanwhile, for Eligible Shareholders
whose shares are not included in KSEI's collective custody, cash dividend payments will be
transferred to the shareholder's account.
4. Final Dividend payments will be subject to tax in accordance with applicable laws and
regulations.

5. Based on the applicable tax laws and regulations, cash dividends will be excluded from
taxation if they are received by domestic corporate taxpayer shareholders ("DN Corporate
Taxpayers") and the Company does not withhold income tax on cash dividends received by
holders. shares of domestic individual taxpayers ("WPOP DN") will be exempt from tax as long
as the dividends are invested in the territory of the Unitary State of the Republic of
Indonesia. For DN WPOPs who do not meet the investment requirements as stated above, the
dividends received by the person concerned will be subject to income tax ("PPh") in
accordance with the applicable statutory provisions, and the PPh must be paid by the DN
WPOP concerned themselves in accordance with with the provisions of Government
Regulation no. 9 of 2021 concerning Tax Treatment to Support Ease of Doing Business.
6. Eligible shareholders can obtain confirmation of dividend payments through the securities
company and/or custodian bank where the Shareholder opened a securities account, then the
shareholder must be responsible for reporting the receipt of said dividends in the tax report
for the relevant tax year in accordance with tax laws and regulations. applicable.
7. Eligible Shareholders who are Overseas Taxpayers whose tax deductions will use rates
based on the Double Taxation Avoidance Agreement (P3B) must fulfill the requirements of
Director General of Taxes Regulation No. PER-10/PJ/2017 concerning Procedures for
Implementing Double Taxation Avoidance Agreements by submitting Form DGT-1 or DGT-2
which has been legalized by the Tax Service Office to KSEI or BAE in accordance with KSEI
rules and regulations, without the form in question, cash dividends paid will be subject to
PPh article 26 of 20%.


                                   Jakarta, June 04, 2026
                                   PT Surya Pertiwi Tbk
                                    Company’s Directors