20260522_BFIN_Keterbukaan Informasi terkait Aksi Korporasi_32093948_lamp1.pdf

                          The Company                                            BAE
                       Corporate Secretary                            PT Raya Saham Registra
                   PT BFI Finance Indonesia Tbk                        Plaza Sentral 2nd Floor
                    BFI Tower, Sunburst CBD Lot 1.2                   Jl. Jend. Sudirman 47-48
               Jl. Kapt. Soebijanto Djojohadikusumo                          Jakarta 12930
             BSD City, Tangerang Selatan 15322                         Phone: (021) 2525666
           Phone: (021) 2965 0300, 2965 0500 ext.                   E-mail: rsbae@registra.co.id
                               692
                     E-mail: corsec@bfi.co.id


     b. For Eligible Shareholders whose shares are registered in the collective custody of PT
        Kustodian Sentral Efek Indonesia (Indonesian Central Securities Depository or “KSEI”),
        the dividend distribution will be conducted by KSEI through Securities Companies and/or
        Custodian Banks where the Eligible Shareholders open their securities accounts.
4.   Income Tax Withholding Provisions:
     a. Dividends will be subject to Income Tax in accordance with the applicable taxation
        provisions, which is the obligation of Eligible Shareholders.
     b. The conditions applied for Eligible Shareholders who are WPDN are as follows:
        (i) Under the laws and regulations currently in force, dividends received by Resident
                Individual Taxpayers are no longer subject to income tax withholding and can be
                treated as income that is not included as an income tax object as long as they
                invested in the territory of the Unitary State of the Republic of Indonesia as regulated
                in Government Regulation Number 9 of 2021 (“PP9”), Regulation of the Minister of
                Finance Number 18 of 2021 (“PMK18”) and the implementing tax regulations;
                otherwise, Resident Individual Taxpayers may also choose to be subjected to final
                income tax of 10% according to Article 17 Paragraph 2c* of the Income Tax Law
                (Undang-Undang Pajak Penghasilan or “UU PPh”) without the obligation to invest
                the same in the territory of the Unitary State of the Republic of Indonesia.
                If Resident Individual Taxpayers choose to treat the dividends as income that is not
                included as an income tax object but fail to comply with the investment
                requirement under the provisions and procedures stipulated in PP9 and PMK18, the
                relevant dividends will, notwithstanding the above, be subjected to final income tax
                of 10% according to Article 17 Paragraph 2c* of the UU PPh.
                * Payment of the final income tax (PPh) on the dividends as described above must be made
                by the relevant Resident Individual Taxpayers no later than the 10th (tenth) day of the month
                subsequent to the month of the Recording Date.
        (ii) Eligible Shareholders are required to submit a copy of their NPWP to KSEI, the
             Company or the BAE (as applicable) no later than June 4, 2026, at 16:00 WIB.
     c. The conditions applied for Eligible Shareholders who are WPLN are as follows:
        (i) Eligible Shareholders whose countries do not have a Double Taxation Avoidance
                Agreement (Persetujuan Penghindaran Pajak Berganda or “P3B”) or Tax Treaty with
                the Republic of Indonesia, will be subject to 20% Income Tax, in accordance with
                Article 26 of UU PPh.
        (ii)    Eligible Shareholders whose countries have P3B or Tax Treaty with the Republic of
                Indonesia, will be subject to Income Tax at a lower rate only if the Eligible
                Shareholders meet the requirements stated in Regulation of the Minister of Finance
                of the Republic of Indonesia No. 12 of 2025 dated December 30, 2025 on Procedures
                for Implementing P3B ("PMK-112/2025"), and submit an SKD that is filled in correctly,
                completely, and clearly, as well as signed by the Eligible Shareholders (which
                approval can be replaced by an original Certificate of Residence in English) to KSEI,

        the Company, or the BAE (as applicable), no later than June 4, 2026, at 16.00 WIB. If
        up to the time limit (a) the Eligible Shareholders fail to meet the requirements in
        PMK-112/2025; and/or (b) KSEI, the Company, or the BAE have not received the said
        documents, Eligible Shareholders will be subject to 20% Income Tax, in accordance
         with Article 26 of UU PPh.
d. For Eligible Shareholders whose shares are in script form, proof of dividend tax deduction
   (if any) can be obtained at the office of the Company’s BAE.
e. For Eligible Shareholders whose shares are registered in the collective custody of KSEI,
   proof of dividend tax deduction (if any) can be obtained at the offices of Securities
   Companies and/or the Custodian Banks where the Eligible Shareholders open their
   securities accounts.




                          Tangerang Selatan, May 22, 2026
                           PT BFI Finance Indonesia Tbk
                                Board of Directors