20240619_PNSE_Keterbukaan Informasi terkait Aksi Korporasi_31662775_lamp1.pdf

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THE JAYAKARTA GROUP

4. 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.
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.

5. Bagi pemegang saham yang merupakan Wajib Pajak Luar Negeri (WPLN) yang negaranya
mempunyai Persetujuan Penghindaran Pajak Berganda (P3B) atau Tax Treaty dengan
Republik Indonesia, dapat memanfaatkan tarif pemotongan pajak yang lebih rendah (tarif
sesuai P3B) dari tarif normal pemotongan PPh sebesar 20Yo jika dapat memenuhi
persyaratan yang diatur dalam Peraturan Direktur Jenderal Pajak No. PER-25/PJ/2018
tanggal 21 November 2018 tentang Tata Cara Penerapan P3B yaitu dengan menyampaikan
Surat Keterangan Domisili (SKD) WPLN berupa Form DGT asli yang diisi dengan benar,
lengkap, jelas, ditandatangani, dan telah mendapatkan pengesahan dari pejabat berwenang
negara mitra (jika tidak ada dapat digantikan dengan asli Certificate of Residence (CoR)
dalam bahasa Inggris) kepada KSEI sesuai dengan ketentuan yang ditetapkan oleh KSEI.
Namun, jika 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 sampai dengan batas waktu yang ditetapkan oleh KSEI, belum
menyerahkan dokumen dimaksud, maka atas pembayaran dividen tunai kepada pemegang
saham WPLN tersebut akan dikenakan pemotongan PPh Pasal 26 dengan tarif tertinggi yaitu
sebesar 20Yo.

6. 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 (PP9), Peraturan Menteri Keuangan No. 18 Tahun 2021 (PMK18) dan aturan
perpajakan pelaksanaanya: atau WPOPDN juga dapat memilih dikenai PPh bersifat final
sebesar 10Yo berdasarkan UU PPh Pasal 17 ayat (2c)" tanpa perlu untuk melakukan investasi
di wilayah Negara Kesatuan Republik Indonesia.

Apabila WPOPDN yang memilih memperlakukan dividen yang diterima sebagai
penghasilan bukan obyek PPh, namun pelaksanaan investasi yang tidak sesuai dengan
ketentuan dan tata cara sebagaimana yang diatur dalam PP9 dan PMK 18, maka atas dividen
terkait juga dikenakan PPh bersifat final sebesar 1046 berdasarkan UU PPh Pasal 17 ayat
(2c)". “Penyetoran PPh bersifat final atas dividen tersebut, harus disetor sendiri oleh
WPOPDN paling lama tanggal 15 (lima belas) bulan berikutnya setelah bulan dari tanggal
pencatatan (Record Date).

PT PUDJIADI AND SONS Tbk
Hotel Jayakarta Jl. Hayam Wuruk No.126 Jakarta 11180 Indonesia Tel.021 629 2500, 6494068 Fax. 021 639 9573, 6251762
Email : pnse@cbn.net.id

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THE JAYAKARTA GROUP

7. Pemotongan PPh dilaksanakan sesuai dengan peraturan perpajakan yang berlaku pada
Recording Date. Jika terdapat peraturan perpajakan yang baru terbit setelah dilaksanakan
pemotongan PPh tetapi berlaku surut ke Recording 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.

8. Apabila terdapat masalah perpajakan di kemudian hari atau klaim atas Dividen 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 di mana pemegang
saham membuka rekening efek dengan merujuk pada ketentuan perpajakan yang berlaku.

Pengumuman ini merupakan pemberitahuan resmi dari Perseroan. Perseroan tidak
mengeluarkan suart pemberitahuan secara khusus kepada pemegang saham.

Informasi pemberitahuan ini juga tersedia pada situs web Perseroan: ww.pudjiadiandsons.co.id

Jakarta, 19 Juni 2024

Direksi Perseroan

PT PUDJIADI AND SONS Tbk

Hotel Jayakarta Jl. Hayam Wuruk No.126 Jakarta 11180 Indonesia Tel.021 629 2500, 6494068 Fax. 021 639 9573, 6251762
Email : pnse@cbn.net.id

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THE JAYAKARTA GROUP
PT PUDJIADI AND SONS TBK

ANNOUNCEMENT OF SCHEDULE AND PROCEDURE FOR

DISTRIBUTION OF CASH DEVIDENDS FOR FINANCIAL YEAR 2023

In accordance with the resolution of the Annual General Meeting of Shareholders (“AGMS”)
of PT Pudjiadi And Sons Tbk (“the Company”) dated June 13, 2024, it is hereby notified to all
shareholders of the Company that the Company is going to distribute cash dividend of Rp. 2,-

(two Rupiah) per share for the financial year 2023.

The schedule and procedure for the distribution of cash dividend for the financial year 2023

are as follows:

A. SCHEDULE

No Activity Date
Accouncement of Cash Dividend Schedule to OJK, BEI, KSEI, PT.

1 EDII and publication at website Bursa (www.idx.co.id) and 19/06/2024
Company's website (www.pudjiadiandsons.co.id)

2 Cum Dividend in Regular Market and Negotiated Market 25/06/2024

3 Ex Dividend in Regular Market and Negotiated Market 26/06/2024

4 Recording Date 27/06/2024

5 Cum Dividends in Cash Market 27/06/2024

6 Ex Dividends in Cash Market 28/06/2024

1 Date of Cash Dividend Distribution 12/07/2024

B. PROCEDURE FOR DISTRIBUTION OF CASH DIVIDENDS

1, Cash Dividend will be paid out to the shareholders ofrecord as listed on the Company's Register of
Shareholders as at June 27, 2024, 16.00 Western Indonesia Time (recording Date).

2. For a Shareholder whose shares are kept in the collective custody of PT Kustodian Sentral
Efek Indonesia (“KSEI”), the cash dividends will be distributed by KSEI on July 12, 2024
into the Customer Fund Account at the Securities Company and/or Custodian Bank which
the shareholder has opened a securities account. KSEI will confirm the the dividends
payment to the Securities Company and/or Custodian Bank which the shareholder has
opened a securities account. Then, the sharcholder will get inform from their Securities
Company and/or Custodian Bank.

3, Fora Shareholder whose shares are not held in PT Kustodian Sentral Efek Indonesia
(KSEI) or in the form of physical certificates, the cash dividends will be distributed by
bank transfer to the shareholder's bank account for the shareholder that already give the the
name of the bank and its bank account number in the written and signed with meterai Rp.
10.000,-, to the Company's Share Registrar, PT EDI Indonesia, at Jl. Yos Sudarso Kav.89,
Jakarta 14350 no later than July 2, 2024, 16.00 Western Indonesia Time, along with the
copy of Identity Card (KTP) and Copy of Taxpayer Identification Number and the address
on the KTP must be same to the address on the Company's Register of Shareholders.

PT PUDJIADI AND SONS Tbk

Hotel Jayakarta Jl. Hayam Wuruk No.126 Jakarta 11180 Indonesia Tel.021 629 2500, 6494068 Fax. 021 639 9573, 6251762
Email : pnse@cbn.net.id

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THE JAYAKARTA GROUP

4, Cash Dividend received by shareholders of Domestic Individual Taxpayers (WPDN) will be
excluded from the withholding Income Tax. Cash Dividend received by Shareholders who
are Overseas Taxpayers will be subject to withholding Income Tax in accordance with the
applicable laws and regulations. The implementation of income tax obligation on the
dividends received by WPDN Shareholders is the obligation of the relevant WPDN
shareholders and is carried out by each WPDN Shareholder.

5, A shareholder with Non-Resident Taxpayer status from a country which has entered into a
Double Taxation Agreement (DTA) or Tax Treaty with the Republic of Indonesia may
benefit from a lower rate of withholding tax (at the rate as agreed in the DTA), being less
than the normal rate of 206 provided that such shareholder meets the reguirements
stipulated in Directorate General of Taxes Regulation No. PER-25/PJ/2018 dated 21
November 2018 on the Procedure for the Implementation of DTAS, i.e., filing with KSEI
the Non-Resident Taxpayer's Certificate of Domicile (CoD) in the form of the original DGT
Form, which has been duly and accurately completed and signed and certified by the
competent officer in the country of the counterparty (if not available, such document may
be substituted with the Certificate of Residence (CoR) in the English language) in
accordance with the provisions of KSEI. However, if during the current year, the Non-
Resident Taxpayer has conducted a transaction and has provided a Taxpayer in Indonesia
with the original DGT Form accompanied by the CoR, the CoD in the form of the DGT
Form may be substituted with a softcopy of the Receipt for CoD that has been registered on
the e-CoD official website. If the shareholder fails to provide such document within the time
frame stipulated by KSEI, then the Dividend payable to such Non- Resident Taxpayer will
be subjected to income tax withholding under Article 26 of the Tax Law (PPh Pasal 26) at
the maximum rate imposed by law, i.e., 20Yo.

6. Under the current tax laws and regulations, Dividend received by a Resident Individual
Taxpayer is no longer subject to income tax withholding and can be treated as income that
is not included as an income tax object provided they are invested in the territory of the
Unitary State of the Republic of Indonesia as regulated in Government Regulation No. 9
Year 2021 (PP9), the Minister of Finance Regulation No. 18 Year 2021 (PMK 18) and the
implementing tax regulations, otherwise, the Resident Individual Taxpayer may also choose
to be subjected to final income tax of 10 according to Article 17 paragraph (2c)" of Income
Tax Law without the obligation to invest the same in the territory of the Unitary State of the

Republic of Indonesia.

If the Resident Individual Taxpayer chooses to treat the Dividend as income that is not
included as an income tax object but fails to comply with the investment reguirement under
the provisions and procedures stipulated in PP9 and PMK18, the relevant Dividend,
notwithstanding the above, will be subjected to final income tax of 1096 according to Article
17 paragraph (2c)" of the Income Tax Law.

“ Payment of the final income tax (PPh) on Dividend as described above must be made by the
relevant Resident Individual Taxpayer no later than the 15th (fifteenth) day of the month subseguent
to the month of the Recording Date.

PT PUDJIADI AND SONS Tbk
Hotel Jayakarta Jl. Hayam Wuruk No.126 Jakarta 11180 Indonesia Tel.021 629 2500, 6494068 Fax. 021 639 9573, 6251762
Email : pnse@cbn.net.id

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THE JAYAKARTA GROUP

7. The Income Tax (PPh) withholding will be made in accordance with the tax laws and
regulations prevailing as of the Recording Date. Ifa new tax law or regulation is later issued
after the income tax (PPh) withholding is made and the new tax law or regulation is
retroactively applied to the Recording Date, resulting in over withholding, then the refund
of the over withheld tax will be claimed by the relevant shareholders affected by the new
tax law or regulation through the tax refund mechanism under the prevailing tax laws or
regulations (as of the date of this announcement, being the Minister of Finance Regulation

No. 187/PMK.03/2015).

8. In the event of any tax issues in the future or any claims in relation to the Annual Dividend
already paid out to and received by the shareholders whose shares are placed in collective
custody of KSEI, such shareholder is reguired to directly settle such issues or claims with
the Securities Company and/or the Custodian Bank with which the shareholder has opened
a security account in accordance with the prevailing tax laws and regulations.

This announcement is an official notification from the Company. The company did not issue a
special notification letter to shareholders.

This notification information is also available on the Company's website:
www.pudjiadiandsons.co.id

Jakarta, 19 June 2024

Board of Directors

PT PUDJIADI AND SONS Tbk
Hotel Jayakarta Jl. Hayam Wuruk No.126 Jakarta 11180 Indonesia Tel.021 629 2500, 6494068 Fax. 021 639 9573, 6251762
Email : pnse@cbn.net.id