20240531_SMBR_Keterbukaan Informasi terkait Aksi Korporasi_31645190_lamp2.pdf

   DN tersebut. 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 sebagaimana dicabut sebagian dengan Peraturan
   Pemerintah No. 44 Tahun 2022 tentang Penerapan terhadap Pajak Pertambahan Nilai
   Barang dan Jasa dan Pajak Penjualan atas Barang Mewah, Peraturan Pemerintah No.
   50 Tahun 2022 tentang Tata Cara Pelaksanaan Hak dan Pemenuhan Kewajiban
   Perpajakan, dan Peraturan Pemerintah No. 55 Tahun 2022 tentang Penyesuaian
   Pengaturan di Bidang Pajak Penghasilan.
5. Pemegang saham Perseroan dapat memperoleh konfirmasi pembayaran dividen
   melalui perusahaan efek dan atau bank kustodian dimana pemegang saham Perseroan
   membuka rekening efek, selanjutnya pemegang saham Perseroan wajib bertanggung
   jawab melakukan pelaporan penerimaan dividen termaksud dalam pelaporan pajak
   pada tahun pajak yang bersangkutan sesuai peraturan perundang-undangan
   perpajakan yang berlaku.
6. Bagi Pemegang Saham Perseroan 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-25/PJ/2018 tentang Tata Cara Penerapan Persetujuan Penghindaran Pajak
   Berganda serta menyampaikan dokumen bukti rekam atau tanda terima DGT/Surat
   Keterangan Domisili yang telah diunggah ke laman Direktorat Jenderal Pajak kepada
   KSEI atau BAE PT Datindo Entrycom dengan batas waktu penyampaian sesuai
   peraturan KSEI, tanpa adanya dokumen dimaksud, dividen tunai yang dibayarkan akan
   dikenakan PPh Pasal 26 sebesar 20%.


                               Jakarta, 31 Mei 2024
                              PT Semen Baturaja Tbk
                                     Direksi

         SCHEDULE AND PROCEDURE FOR CASH DIVIDEND DISTRIBUTION
               PT SEMEN BATURAJA Tbk FOR FISCAL YEAR 2023

In accordance with the decision of the second agenda item of the Annual General Meeting of
Shareholders (AGMS) for fiscal year of 2023, which has decided to distribute cash dividends
in the amount of Rp24,314,188,279 (Twenty-Four Billion Three Hundred Fourteen Million
One Hundred Eighty-Eight Thousand Two Hundred Seventy-Nine Rupiah) or amounted to
Rp2,447934 (Two Point Four Four Seven Nine Three Four Rupiah) per share to be
distributed to 9,932,534,336 (Nine Billion Nine Hundred Thirty-Two Million Five Hundred
Thirty-Four Thousand Three Hundred Thirty-Six) shares of the Company, hereby notified the
schedule and procedure for the distribution of cash dividends for the fiscal year 2023 as
follows:

Schedule for Cash Dividend Distribution

 No.    Description                                                            Date
 1.     End of Trading Period with Dividend Rights (Cum Dividend)
           - Regular Market and Negotiation Market                             June 6, 2024
           - Cash Market                                                       June 10, 2024

 2.     Start of Trading Period without Dividend Rights (Ex Dividend)
           - Regular Market and Negotiation Market                             June 7, 2024
           - Cash Market                                                       June 11, 2024

 3.     Shareholder Dividend Entitlement Registration Date (Recording Date)    June 10, 2024
 4.     Cash Dividend Payment Date                                             June 28, 2024

Procedure for Cash Dividend Distribution

1. Cash dividends will be distributed to Company shareholders whose names are recorded
   in the Shareholder List (DPS) or recording date on June 10, 2024, and/or Shareholders
   of the Company in securities accounts at PT Kustodian Sentral Efek Indonesia ("KSEI")
   at the close of trading on the Indonesia Stock Exchange on June 10, 2024.
2. For shareholders whose shares are recorded in the Collective Custody of PT Kustodian
   Sentral Efek Indonesia ("KSEI"), dividend payments according to the schedule above
   will be made by book-entry through KSEI, and then KSEI will distribute them to
   Customer Fund Accounts (RDN) at Securities Companies or Custodian Banks where
   shareholders have opened securities accounts. Meanwhile, for Company shareholders
   whose shares are not recorded in the collective custody of KSEI, cash dividend
   payments will be transferred to the shareholders' accounts.
3. The cash dividends will be subject to tax in accordance with the prevailing tax laws and
   regulations. The amount of tax imposed will be borne by the respective Company
   shareholders and deducted from the amount of cash dividends due to the respective
   Company shareholders.
4. Based on the prevailing tax laws and regulations, the cash dividends will be excluded
   from taxable objects if received by domestic corporate taxpayers ("WP Badan DN") and
   the Company does not withhold Income Tax on cash dividends paid to such WP Badan
   DN. Cash dividends received by domestic individual taxpayers ("WPOP DN") will be
   excluded from taxable objects as long as the dividends are invested within the territory

   of the Unitary State of the Republic of Indonesia. For WPOP DN who do not meet the
   investment requirements as mentioned above, the dividends received by them will be
   subject to Income Tax ("PPh") in accordance with the prevailing laws and regulations,
   and such PPh must be self-reported and paid by the respective WPOP DN in
   accordance with Government Regulation No. 9 of 2021 regarding Tax Treatment to
   Support Ease of Doing Business partially revoked by Government Regulation No. 44 of
   2022 regarding the Implementation of Value Added Tax on Goods and Services and
   Luxury Goods Sales Tax, Government Regulation No. 50 of 2022 regarding Procedures
   for the Implementation of Rights and Fulfillment of Tax Obligations, and Government
   Regulation No. 55 of 2022 regarding Adjustment of Regulations in the Field of Income
   Tax.
5. Company shareholders can obtain confirmation of dividend payments through securities
   companies and/or custodian banks where they have opened securities accounts.
   Furthermore, Company shareholders are required to report the receipt of such dividends
   in tax reporting for the respective tax year in accordance with prevailing tax laws and
   regulations.
6. For Company Shareholders who are Foreign Taxpayers whose tax deductions will use
   rates based on Double Tax Avoidance Agreements ("DTAAs"), they must comply with
   the requirements of the Director General of Taxation Regulation No. PER-25/PJ/2018
   regarding Procedures for the Application of Double Tax Avoidance Agreements and
   submit proof documents or records or receipt certificates from the Directorate General of
   Taxes uploaded to the Directorate General of Taxes website to KSEI or BAE PT Datindo
   Entrycom within the time limit for submission according to KSEI regulations. Without the
   required documents, cash dividends paid will be subject to Article 26 Income Tax at a
   rate of 20%.


                                  Jakarta, May 31, 2024
                                 PT Semen Baturaja Tbk
                                   Board of Directors