20240619_SPMA_Jadwal Aksi Korporasi (Khusus Penyampaian Dividen Interim)_31662410_lamp2.pdf

B.   TATA CARA PEMBAGIAN                       B.   PROCEDURE FOR DISTRIBUTION OF
     DIVIDEN TUNAI                                  CASH DIVIDENDS
     1. Pengumuman      ini     merupakan           1.  This announcement is an official
        pemberitahuan       resmi      dari             notification announced by the
        Perseroan.    Perseroan      tidak              Company. The Company does not
        mengeluarkan surat pemberitahuan                issue a special notification letter to
        secara khusus kepada pemegang                   shareholders.
        saham.

     2.   Dividen tunai akan dibagikan              2.    Cash dividends will be paid out to the
          kepada pemegang saham yang                      shareholders of record as listed on
          namanya tercatat dalam Daftar                   the     Company’s       Register    of
          Pemegang Saham (DPS) Perseroan                  Shareholders as at June 28, 2024,
          tanggal 28 Juni 2024 pukul 16.00                16:00 Western Indonesia Time
          WIB (Recording Date) dan/atau                   (Recording Date) and/or owners of
          pemilik saham perseroan pada sub                company shares in securities sub-
          rekening efek di PT Kustodian                   accounts at PT Kustodian Sentral
          Sentral Efek Indonesia (“KSEI”)                 Efek Indonesia (“KSEI”) at the close
          pada     penutupan    perdagangan               of trading on June 28, 2024.
          tanggal 28 Juni 2024.

     3.   a.   Bagi pemegang saham yang             3.    a.   For a shareholder whose shares
               sahamnya disimpan dalam                         are kept in the collective custody
               penitipan   kolektif    KSEI,                   of KSEI, the cash dividends will
               pembayaran dividen tunai                        be distributed by KSEI on July 8,
               dilaksanakan melalui KSEI                       2024 into the Customer Fund
               dan akan didistribusikan pada                   Account (RDN) at the Securities
               tanggal 8 Juli 2024 ke dalam                    Company and/or Custodian Bank
               Rekening    Dana      Nasabah                   which the shareholder has
               (RDN) pada perusahaan Efek                      opened a securities account.
               dan/atau Bank Kustodian
               dimana pemegang saham
               membuka rekening efek.

          b.   Bagi Pemegang Saham yang                   b.   For shareholders whose shares
               sahamnya tidak dimasukkan                       are not held in KSEI’s collective
               dalam penitipan kolektif KSEI                   custody and/or are in the form of
               dan/atau pemegang saham                         physical certificates (Collective
               dalam       bentuk     Warkat                   Share Certificates) are required
               (Sertifikat Kolektif Saham),                    to submit :
               wajib menyampaikan :
               -    Nama bank serta nomor                      -   Bank name and bank
                    rekening     atas   nama                       account number in the name
                    pemegang saham                                 of the shareholder
               -    Nomor handphone dan                        -   Phone number and email
                    alamat email
               -    Fotokopi Kartu Tanda                       -   Copy of Identity Card (KTP)
                    Penduduk (KTP) / Paspor                        / Passport
               -    Fotokopi Nomor Pokok                       -   Copy        of     Taxpayer
                    Wajib Pajak (NPWP)                             Identification      Number
                                                                   (NPWP)
               kepada Biro Administrasi Efek                   to   the     Company’s    Share
               Perseroan (”BAE”) yaitu :                       Registrar (“BAE”) :

           PT Electronic Data                         PT Electronic Data
           Interchange Indonesia                      Interchange Indonesia
           Kantor Pelayanan                           Kantor Pelayanan
           Administrasi Efek                          Administrasi Efek
           Wisma SMR Lantai 10,                       Wisma SMR Lantai 10,
           Jl. Yos Sudarso Kav. 89,                   Jl. Yos Sudarso Kav. 89,
           Jakarta 14350                              Jakarta 14350
           Tel. (021) 6505829                         Phone. (021) 6505829
           email:bae@edi-indonesia.co.id              email:bae@edi-indonesia.co.id
          paling lambat pada tanggal                no later than June 28, 2024, at
          28 Juni 2024 pada pukul 16.00             16:00 Western Indonesia Time
          WIB.
          Pembayaran dividen tunai                  The cash dividend payment will
          akan ditransfer oleh Perseroan            be directly transferred by the
          ke rekening pemegang saham                Company to the account of the
          yang bersangkutan.                        shareholder concerned.

4.   Dividen tunai tersebut akan           4.   The cash dividend will be taxed in
     dikenakan pajak sesuai dengan              accordance with the applicable tax
     peraturan     perundang-undangan           laws and regulations.
     perpajakan yang berlaku.

5.   Berdasarkan peraturan perundang-      5.   Based on the applicable tax laws and
     undangan perpajakan yang berlaku,          regulations, the cash dividend will be
     dividen tunai tersebut akan                excluded from the tax object if it is
     dikecualikan dari objek pajak jika         received by the shareholders of the
     diterima oleh pemegang saham               Domestic Corporate Taxpayer (“WP
     Wajib Pajak Badan Dalam Negeri             Badan DN”) and the Company does
     (“WP Badan DN”) dan Perseroan              not deduct Income Tax on cash
     tidak melakukan pemotongan Pajak           dividends paid to the Taxpayer the
     Penghasilan atas dividen tunai yang        DN Agency.
     dibayarkan kepada WP Badan DN
     tersebut.

     Dividen tunai yang diterima oleh           Cash      dividends    received    by
     pemegang saham Wajib Pajak                 shareholders of Domestic Individual
     Orang Pribadi Dalam Negeri                 Taxpayers (“WPOP DN”) will be
     (“WPOP DN”) akan dikecualikan              excluded from the tax object as long
     dari objek pajak sepanjang dividen         as the dividends are invested in the
     tersebut diinvestasikan di wilayah         territory of Republic of Indonesia.
     Negara      Kesatuan      Republik         For WPOP DN that does not meet the
     Indonesia. Bagi WPOP DN yang               investment provisions as mentioned
     tidak memenuhi ketentuan investasi         above, the dividends received by the
     sebagaimana disebutkan di atas,            person concerned will be subject to
     maka dividen yang diterima oleh            income tax ("PPh") in accordance
     yang bersangkutan akan dikenakan           with the applicable laws and
     pajak penghasilan (“PPh”) sesuai           regulations, and the PPh must be paid
     dengan     ketentuan    perundang-         by the WPOP DN concerned in
     undangan yang berlaku, dan PPh             accordance with the provisions of
     tersebut wajib disetor sendiri oleh        Government Regulation no. 9 Year
     WPOP DN yang bersangkutan                  2021 concerning Tax Treatment to
     sesuai dengan ketentuan Peraturan          Support the Ease of Doing Business
     Pemerintah No. 9 Tahun 2021                as amended several times by
     tentang Perlakuan Perpajakan Untuk         Government Regulation no. 55 Year
     Mendukung Kemudahan Berusaha               2022 concerning Adjustments to

     sebagaimana beberapa kali dirubah           Regulations in the Income Tax Sector.
     dengan Peraturan Pemerintah No.
     55 Tahun 2022 tentang Penyesuaian
     Pengaturan di Bidang Pajak
     Penghasilan.

6.   Pemegang saham Perseroan dapat         6.   Shareholders of the Company may
     memperoleh              konfirmasi          obtain confirmation of cash dividend
     pembayaran dividen tunai melalui            payments through a securities
     perusahaan efek dan atau bank               company and or custodian bank
     kustodian dimana pemegang saham             where the shareholders of the
     Perseroan membuka rekening efek,            Company open a securities account,
     selanjutnya   pemegang      saham           then the shareholders of the Company
     Perseroan wajib bertanggung jawab           shall be responsible for reporting the
     melakukan pelaporan penerimaan              dividend receipts referred to in tax
     dividen termaksud dalam pelaporan           reporting for the relevant tax year in
     pajak pada tahun pajak yang                 accordance with the applicable tax
     bersangkutan sesuai peraturan               laws and regulations.
     perundang-undangan      perpajakan
     yang berlaku.

7.   Bagi Pemegang Saham yang               7.   Shareholders who are Overseas
     merupakan Wajib Pajak Luar                  Taxpayers whose tax withholding will
     Negeri yang pemotongan pajaknya             use a rate based on the Double
     akan       menggunakan         tarif        Taxation     Avoidance      Agreement
     berdasarkan             Persetujuan         ("P3B") shall comply with the
     Penghindaran Pajak Berganda                 requirements of the Director General
     (“P3B”)       wajib      memenuhi           of Taxes Regulation No. PER-
     persyaratan Peraturan Direktur              25/PJ/2018 concerning Procedures
     Jenderal Pajak No. PER-25/PJ/2018           for the Application of Double
     tentang Tata Cara Penerapan                 Taxation Avoidance Agreement and
     Persetujuan Penghindaran Pajak              submitting a document of proof of
     Berganda serta menyampaikan                 record or receipt of DGT/SKD that
     dokumen bukti rekam atau tanda              has been uploaded to the website of
     terima DGT/SKD yang telah                   the Directorate General of Taxes to
     diunggah ke laman Direktorat                KSEI or BAE with a deadline
     Jenderal Pajak kepada KSEI atau             according to the rules and regulations
     BAE dengan tenggat waktu sesuai             of KSEI, without any documents
     peraturan dan ketentuan KSEI,               referred to, the cash dividend paid
     tanpa adanya dokumen dimaksud,              will be subject to Article 26
     dividen tunai yang dibayarkan akan          PPh/Income Tax of 20%.
     dikenakan PPh Pasal 26 sebesar
     20%.


     Surabaya, 19 Juni 2024                       Surabaya, June 19,2024
       PT Suparma Tbk                                PT Suparma Tbk
            Direksi                                 Board of Directors