20240628_SWID_Keterbukaan Informasi terkait Aksi Korporasi_31676882_lamp1.pdf

PT Saraswanti Indoland Development Tbk

SARASWANTI

Tata Cara Pembagian Dividen Tunai
Procedure for Cash Dividends Distribution

1.

Dividen tunai akan dibagikan kepada Pemegang Saham yang namanya tercatat dalam
Daftar Pemegang Saham Perseroan pada tanggal 8 Juli 2024 sampai dengan pukul
16.00 Waktu Indonesia Barat (“Record Date”).

Cash dividends will be distributed to Shareholders whose names are recorded in the
Company's Register of Shareholders on July 8", 2024 until 16.00 PM West Indonesia
Time ("Record Date").

Bagi Pemegang Saham yang sahamnya dimasukkan dalam penitipan kolektif PT
Kustodian Sentral Efek Indonesia (“KSEI”), pembagian dividen tunai akan
didistribusikan oleh KSEI selambatnya pada tanggal 26 Juli 2024 melalui Perusahaan
Efek dan/atau Bank Kustodian dimana Pemegang Saham membuka rekening efek.
Konfirmasi hasil pendistribusian dividen tunai akan disampaikan oleh KSEI kepada
Perusahaan Efek dan/atau Bank Kustodian dimana Pemegang Saham membuka
rekening efek. Selanjutnya Pemegang Saham akan menerima informasi mengenai
pembagian dividen tunai dari Perusahaan Efek dan/atau Bank Kustodian dimana
Pemegang Saham membuka rekening efek. Sedangkan bagi Pemegang Saham yang
sahamnya tidak dimasukkan dalam penitipan kolektif KSEI (Pemegang Saham
warkat/script), pembagian dividen tunai akan ditransfer langsung ke rekening Bank
milik Pemegang Saham yang bersangkutan.

For a Shareholder whose shares are placed in the collective custody of PT Kustodian
Sentral Efek Indonesia (“KSEI”), the cash dividends will be distributed by KSEI no
later than July 26", 2024 through the Securities Company and/or the Custodian Bank
with which the Shareholder opened a securities account. A confirmation of the proceeds
Jrom cash dividends distribution will be provided by KSEI to the Securities Company
and/or the Custodian Bank with which the Shareholder has opened a securities account.
Furthermore, the Shareholder will obtain information regarding the cash dividends'
distribution from the Securities Company and/or the Custodian Bank with which the
Shareholder has opened a securities account.

Atas pembayaran dividen tunai kepada Pemegang Saham Wajib Pajak Dalam Negeri
(“WPDN”) tidak akan dilakukan pemotongan Pajak Penghasilan, 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 Record Date. Pelaksanaan kewajiban Pajak
Penghasilan atas dividen yang diterima oleh Pemegang Saham WPDN adalah menjadi
kewajiban Pemegang Saham WPDN yang bersangkutan dan dilaksanakan oleh masing-
masing Pemegang Saham WPDN.

The cash dividends to be paid to a Shareholder with status as a Domestic Taxpayer
(“Wajib Pajak Dalam Negeri, or WPDN”) will not be subject to Income Tax
withholding, whereas the cash dividends to be paid to a Shareholder with status of
Foreign Taxpayer (“Wajib Pajak Luar Negeri, or WPLN”) will subject to Income Tax
withholding in accordance with the applicable tax provisions as of the Record Date.

A MEMBER OF SARASWANTI GROUP

OFFICE: Mataram City, Jl. Palagan Tentara Pelajar Km 7. Sleman, Yogyakarta 55581, PHONE. “-6274 - 4462345, 4 6271-883866
E-Mail: swid @saraswonti.com WEBSITE: www.saraswontiproperty.com

RK

PT Saraswanti Indoland Development Tbk

SARASWANTI

The Income Tax obligation arising in connection with the dividends received by the
Shareholder with status of WPDN constitutes the responsibility of the relevant

Shareholder and must be fulfilled by the relevant Shareholder with status of WPDN on
their own.

Bagi Pemegang Saham yang merupakan WPDN berbentuk badan hukum, yang belum
menyerahkan Nomor Pokok Wajib Pajak (“NPWP”) kepada Perusahaan Efek dan/atau
Bank Kustodian dimana Pemegang Saham membuka rekening efek, diharuskan
menyampaikan NPWP kepada KSEI melalui Perusahaan Efek dan/atau Bank Kustodian
dimana Pemegang Saham membuka rekening efek, paling lambat tanggal 8 Juli 2024,
pukul 16.00 Waktu Indonesia Barat.

A Shareholder with WPDN status in the form of legal entity, that has not provided the
Taxpayer Identification Number (“Nomor Pokok Wajib Pajak, or NPWP”) to the
Securities Company and/or the Custodian Bank with which the Shareholder has opened
a securities account, such Shareholder is reguired to provide the NPWP to KSEI
through the Securities Company and/or the Custodian Bank with which the Shareholder
has opened a securities account, no later than July 8", 2024, at 16:00 PM Western
Indonesia Time.

. Bagi Pemegang Saham yang merupakan WPLN yang negaranya mempunyai
Persetujuan Penghindaran Pajak Berganda (“P3B”) atau Tax Treaty dengan Republik
Indonesia, dapat memanfaatkan pemotongan pajak dengan tarif yang lebih rendah (
sesuai P3B) dari tarif normal pemotongan Pajak Penghasilan (“PPh”) sebesar 2076 jika
dapat memenuhi persyaratan yang diatur dalam Peraturan Direktur Jenderal Pajak No.
PER-25/PJ/2018 tanggal 21 November 2018 tentang Tata Cara Penerapaan P3B, yaitu
dengan menyampaikan Surat Keterangan Domisili (“SKD”) WPLN berupa Form DGT
asli yang diisi dengan benar, lengkap, jelas, ditandatangani, dan telah mendapat
pengesahan dari pejabat berwenang negara mitra (jika pengesahan tidak ada, dapat
diganti dengan asli Certificate of Residence (CoR) dalam Bahasa Inggris kepada KSEI
sesuai dengan ketentuan yang ditetapkan oleh KSEI). Namun, jika selama tahun 2022,
WPLN sudah pernah bertransaksi dan sudah memberikan Form DGT asli yang
dilengkapi dengan CoR kepada Wajib Pajak di Indonesia, maka SKD DGT dapat
digantikan dengan softcopy Tanda Terima SKD yang sudah terdaftar pada website
resmi eSKD. Apabila belum menyerahkan dokumen dimaksud sampai dengan batas
waktu yang ditetapkan oleh KSEI, maka atas pembayaran dividen tunai kepada
pemegang saham WPLN tersebut akan dikenakan pemotongan PPh Pasal 26 dengan
tarif tertinggi, yaitu sebesar 206 dikenakan pemotongan PPh Pasal 26 dengan tarif
tertinggi, yaitu sebesar 206.

A Shareholder with WPLN status from a country with which the Republic of Indonesia
has entered into a Double Taxation Agreement (“DTA”) or Tax Treat, may take
advantage of withholding tax with a lower rate (according to DTA), being less than the
normal rate of Income Tax withholding (“PPh, or Income Tax”) of 2096 provided that
such Shareholder meets the reguirements stipulated in Regulation of the Directorate

A MEMBER OF SARASWANTI GROUP

OFFICE: Mataram City, Jl. Palagan Tentara Pelajar Km 7. Sleman, Yogyakarta 55581, PHONE. 46274 - 4462345, 4-6274-883866
E-Moil: swid@saraswanti.com WEBSITE: www.saraswantiproperty.com

Ar

PT Saraswanti Indoland Development Tbk

SARASWANTI

General of Taxes No. PER-25/PJ/2018 dated 21 November 2018 concerning the
Procedure for Implementing of DTAs, namely by submitting a Certificate of Domicile

(“CoD”) of WPLN in the form of the original DGT form, which has been filled out
correctly, completely, clearly, signed, and certified by the competent officer in the
country of the counterparty (if there is no validation, such document may be substituted
with the original Certificate of Residence (“CoR”) in English language to KSEI in
accordance with the provisions stipulated by KSEI). However, if during the year 2022,
WPLN has conducted a transaction and has provided the original DGT form
accompanied by the CoR to a Taxpayer in Indonesia, the CoD in the form of the DGT
Form may be substituted with a softcopy of the CoD Receipt that has been registered on
the e-CoD official website. If the said document has not been submitted by the time limit
determined by KSEI, then the payment of cash dividends to a Shareholder with WPLN
status will be subject to Income Tax withholding under Article 26 at the maximum rate
imposed of 2046.

Menurut ketentuan peraturan perpajakan yang berlaku saat ini, dividen yang diterima
Wajib Pajak Orang Pribadi Dalam Negeri (“WPODN”) tidak lagi dipotong PPh dan
dikecualikan sebagai objek pajak, sepanjang dividen tersebut diinvestasikan di
Indonesia dalam jangka waktu tertentu, serta terdapat kewajiban untuk menyampaikan
laporan realisasi investasi. Lebih lanjut, apabila WPOPDN tidak memenuhi ketentuan
investasi, maka atas dividen yang diterima oleh WPOPDN terutang pajak penghasilan
saat dividen diterima/diperoleh dan wajib disetor sendiri oleh WPOPDN, sebagaimana
diatur dalam Peraturan Pemerintah No. 9 Tahun 2021 (“PP9”) dan Peraturan Menteri
Keuangan No. 18 Tahun 2021 (“PMK 18”).

According to the provisions of the current tax regulations, the dividends received by
Domestic Individual Taxpayer (“Wajib Pajak Orang Pribadi Dalam Negeri, or
WPODN”) are no longer deducted from Income Tax and are excluded as tax objects, as
long as the dividends are invested in Indonesia within a certain period of the time, and
there is an obligation to submit an investment realization report. Furthermore, if the
WPOPDN does not meet the investment reguirements, then the dividends received by
the WPOPDN is payable with income tax when the dividends is received/earned and
must be paid by the WPOPDN itself: as regulated in Government Regulation No. 9 of
2021 (“PP9”) and Minister of Finance Regulation No. 18 of 2021 (“PMK18”).

Pemotongan PPh dilaksanakan sesuai dengan peraturan perpajakan yang berlaku pada
Record Date. Jika terdapat peraturan perpajakan yang baru terbit setelah dilaksanakan
pemotongan PPh tetapi berlaku surut ke Record Date dan dapat saja menyebabkan
kelebihan pemotongan PPh, maka penyelesaian pengembalian pajak dilakukan melalui
mekanisme pengembalian pajak yang seharusnya tidak terutang sesuai dengan
ketentuan perpajakan yang berlaku (sampai dengan pengumuman ini terbit, yaitu
Peraturan Menteri Keuangan No. 187/PMK.03/2015) yang dilakukan oleh masing-
masing pemegang saham yang terdampak peraturan tersebut.

A MEMBER OF SARASWANTI GROUP

OFFICE: Mataram City, Jl. Polagan Tentora Pelajar Km 7. Sleman, Yogyakarta 55581, PHONE. --6274 - 4462345, -6274-883866
E-Mail: swid@saraswanti.com WEBSITE: www.saroswantiproperty.com

“

PT Saraswanti Indoland Development Tbk

10.

SARASWANTI

The Income Tax withholding is carried out in accordance with the applicable tax
regulations on the Record Date. Ifa new tax regulation is issued after the Income Tax
withholding is made but applies retroactively to the Record Date, and resulting
overwithholding of Income Tax, then the settlement of the refund of the overwithheld tax
is carried out through a tax refund mechanism that should not be payable in
accordance with the applicable tax provisions (as of the date of this announcement is
published, namely Regulation of the Minister of Finance No. 187/PMK.03/2015) which
is carried out by each Shareholder affected by the regulation.

Bagi Pemegang Saham yang sahamnya disimpan dalam penitipan kolektif KSEI, bukti
pemotongan pajak dividen tunai dapat diambil di Perusahaan Efek dan/atau Bank
Kustodian dimana Pemegang Saham membuka rekening efek. Bagi Pemegang Saham
warkat/script, bukti pemotongan pajak dividen tunai diambil di Biro Administrasi Efek
Perseroan, yaitu PT BIMA REGISTRA, Satrio Tower, Lantai 9 Zona AA, Jalan Prof.
Dr. Satrio Blok C4, Kav. 6-7, Kuningan Setiabudi, Jakarta Selatan - 12950, Indonesia,
Telp.: (#6221) 25984818.

For a Shareholder whose shares are placed in the collective custody of KSEI, the proof
of withholding tax for cash dividends can be collected at the Securities Company and/or
the Custodian Bank with which the Shareholder has opened a securities account. For
any holder of shares with physical certificates, the proof of withholding tax for cash
dividends can be collected at the Company's Securities Administration Bureau, namely
PT BIMA REGISTRA, Satrio Tower, 9th floor Zone AA, Jalan Prof. Dr. Satrio Block
C4, Kav. 6-7, Kuningan Setiabudi, South Jakarta — 12950, Indonesia, Telp.'(6221)
25984818.

Bagi Perusahaan Efek dan/atau Bank Kustodian yang memiliki catatan elektronik untuk
saham Perseroan dalam penitipan kolektif KSEI, diminta untuk menyerahkan data
Pemegang Saham dan dokumen status pajaknya kepada KSEI dalam jangka waktu yang
ditentukan oleh ketentuan KSEI.

The Securities Company and/or the Custodian Bank that retains the electronic records
of the Company 's shares that are placed in the collective custody of KSEI are kindly
reguested to provide the Shareholders' data and any documents showing their tax status
to KSEI within the period determined by the provisions of KSEI.

Apabila terdapat masalah perpajakan di kemudian hari atau klaim atas dividen tunai
yang telah dibayarkan kepada dan diterima oleh Pemegang Saham yang sahamnya
disimpan dalam penitipan kolektif KSEI selain kondisi pada butir-butir di atas, diminta
untuk menyelesaikannya dengan Perusahaan Efek dan/atau Bank Kustodian dimana
pemegang saham membuka rekening efek dengan merujuk pada ketentuan perpajakan
yang berlaku.

In the event of any tax issues hereafter arising or any claims in relation to the cash
dividends already paid out to and received by the Shareholders whose shares are
placed in the collective custody of KSEI, other than the circumstances described above,
the relevant Shareholders are kindly reguested to settle the issues or claims with the

A MEMBER OF SARASWANTI GROUP

OFFICE: Mataram City, Jl. Palagan Tentara Pelajar Km 7. Sleman, Yogyakarta 55581, PHONE. 4-6274 - 4462345, 1-6274-883866
E-Moil: swid @saraswanti.com WEBSITE: www.soraswantiproperty.com

“a

PT Saraswanti Indoland Development Tbk

SARASWANTI
Securities Company and/or the Custodian Bank with which the Shareholders have
opened a securities account in accordance with applicable tax provisions.

Demikian informasi ini kami sampaikan. Atas perhatiannya, kami ucapkan terima kasih.
We hereby convey this information. Thank you for your attention.

Hormat kami,
PT Saraswanti Indoland Development Tbk

Direktur Pengembangan Bisnis & Sekretaris Perusahaan
Business Development Director & Corporate Secretary

A MEMBER OF SARASWANTI GROUP
OFFICE: Mataram City, Jl. Palagan Tentara Pelajar Km 7. Sleman, Yogyakarta 55581, PHONE. --6274 - 4462345, 4-6274-883866
E-Mail: swid @saraswanti.com WEBSITE: www.soraswantiproperty.com