20260512_PSSI_Keterbukaan Informasi terkait Aksi Korporasi_32090644_lamp2.pdf

melakukan pemotongan Pajak Penghasilan atas dividen tunai yang dibayarkan
kepada WP Badan 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 peraturan perundang            ‑undangan
yang berlaku, dan PPh tersebut wajib disetor sendiri oleh WPOP DN yang
bersangkutan sesuai dengan ketentuan Peraturan Pemerintah Nomor 9 Tahun
2021 tentang Perlakuan Perpajakan Untuk Mendukung Kemudahan Berusaha.
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.
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 Nomor PER       - 25/PJ/20 18 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
de ngan batas waktu penyampaian sesuai peraturan KSEI.
Tanpa adanya dokumen dimaksud, dividen tunai yang dibayarkan akan dikenakan
PPh Pasal 26 sebesar 20%.


                                Jakarta, 11 Mei 2026
                                 Direksi Perseroan

 SCHEDULE AND PROCEDURES FOR DISTRIBUTION OF CASH DIVIDEND

In accordance with the resolution of the       agenda item of the Company’s Annual
General Meeting of Shareholders held on            8 May 2026 , which approved the
distribution of cash dividends in the total amount of    IDR 25,605,945,765 or IDR 5
per share , the Company hereby announces the schedule and procedures for the
distribution of cash dividends for the 2025 financial year as follows:

Cash Dividend Distribution Schedule

 No    Description                                            Date
 1.    Cum Dividend Date in the Regular Market and            20 May 2026
       Negotiation Market
 2.    Ex Dividend Date in the Regular Market and             21 May 2026
       Negotiation Market
 3.    Cum Dividend Date in the Cash Market                   22 May 2026
 4.    Ex Dividend Date in the Cash Market                    25 May 2026
 5.    Recording Date of Shareholders entitled to             22 May 2026 at 16:00
       receive the final dividend (Register of                WIB
       Shareholders)
 6.    Cash Dividend Payment Date                             11 June 2026



Procedures for Distribution of Cash Dividend

Cash dividends will be distributed to the Company’s shareholders whose names are
recorded in the Register of Shareholders (“ DPS ”) as of the recording date on 22 May
2026, and/or shareholders whose shares are recorded in securities accounts at PT
Kustodian Sentral Efek Indonesia (“KSEI”) at the close of trading on the Indonesia
Stock Exchange on 22 May 2026.

For shareholders whose shares are registered in KSEI’s collective custody, the cash
dividend will be paid in accordance with the above schedule by way of book          - entry
through KSEI, and subsequently distributed by KSEI to the respective            Customer
Fund Accounts (RDN) held at the relevant securities companies or custodian banks
where the shareholders maintain their securities accounts.

For shareholders whose shares are not registered in KSEI’s collective custody, the
cash dividend will be transferred directly to the respective bank accounts of the
Company’s shareholders.

The cash dividend shall be subject to taxation in accordance with the applicable tax
laws and regulations.

Based on the prevailing tax regulations, cash dividends shall be excluded from
taxable income if received by domestic corporate taxpayers (“WP Badan DN”),            and

therefore the Company shall not withhold income tax on cash dividends paid to
such domestic corporate taxpayers.

Cash dividends received by       domestic individual taxpayers (“WPOP DN”) shall        be
excluded from taxable income provided that such dividends are reinvested within
the territory of the Republic of Indonesia.

For WPOP DN who do not comply with the aforementioned investment
requirements, the dividends received shall be subject to        Income Tax (“PPh”) in
accordance with the applicable laws and regulations, and such income tax shall be
self - assessed and paid by the relevant WPOP DN in accordance with       Government
Regulation No. 9 of 2021 concerning Tax Treatment to Support Ease of Doing
Business.

The Company’s shareholders may obtain confirmation of dividend payments
through the securities company and/or custodian bank where they maintain their
securities accounts. Furthermore, shareholders shall be fully responsible for
reporting the receipt of su ch dividends in their annual tax returns for the relevant
fiscal year in accordance with the applicable tax laws and regulations.

Shareholders who are foreign taxpayers, and whose tax withholding applies the rate
under an Avoidance of Double Taxation Agreement (“P3B”), are required to comply
with the provisions of Director General of Taxes Regulation No. PER        - 25/PJ/2018
concerning the Procedures for Imple menting Tax Treaty Benefits, and must submit
proof of record or acknowledgment of receipt of the           DGT Form/Certificate of
Domicile that has been uploaded to the Directorate General of Taxes website to
KSEI or the Share Registrar (BAE) P       T Datindo Entrycom, within the timeframe
stipulated by KSEI regulations.
In the absence of such documentation, the cash dividend paid shall be subject to
Income Tax Article 26 at the rate of 20%.

                               Jakarta, 11 May 2026
                         The Company’s Board of Directors