20260508_SHIP_Keterbukaan Informasi terkait Aksi Korporasi_32079390_lamp2.pdf

d. Berdasarkan peraturan perundang-undangan perpajakan yang berlaku, dividen tunai tersebut akan

dikecualikan dari objek pajak jika diterima oleh pemegang saham wajib pajak badan dalam negeri
(“WP Badan DN”) dan Perseroan tidak 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 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.

- Pemegang saham 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 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/SKD yang telah diunggah ke laman Direktorat Jenderal Pajak kepada KSEI atau BAE
dengan tenggat waktu sesuai dengan peraturan dan ketentuan KSEI, tanpa adanya dokumen
dengan format dimaksud, dividen tunai yang dibayarkan akan dikenakan PPh pasal 26 sebesar 209.

- Bagi pemegang saham yang merupakan Wajib Pajak Luar Negeri yang sahamnya dalam penitipan
kolektif KSEI, bukti pemotongan pajak dividen dapat diambil di perusahaan efek dan/atau bank
kustodian dimana pemegang saham membuka rekening efek dan bagi pemegang saham warkat
diambil di Biro Administrasi Efek (BAE) PT Datindo Entrycom..

Jakarta, 8 Mei 2026
Direksi Perseroan

ANNOUNCEMENT OF
THE SCHEDULE AND PROCEDURES OF CASH
DIVIDEND PAYMENT
PT SILLOMARITIME PERDANA TBK

Based on the decision of the Second Agendum in the Annual General Meeting of Shareholders (“AGMS”)
of PT Sillomaritime Perdana Tbk (“Company”), we hereby announces that the Company has decided to
distribute the Cash Dividend for the 2025 Financial year with the amount of Rp 95,192,650,000 (ninety
five billion one hundred ninety two million six hundred fifty thousand rupiah) to be distributed to all
Shareholders and therefore the Cash Dividend that will be paid is Rp 35,- (thirty five rupiah) per share
with the schedule and procedures as follows:

1. Schedule of Cash Dividend Payment

No Activities Date
1. | End of Share Trade Period with Dividend Right (Cum Dividend)
- Regular and Negotiated Market May 18”, 2026
- Spot Market May 20", 2026
2. | Beginning of Share Trade Period without Dividend Right (Ex Dividend)
- Regular and Negotiated Market May 19", 2026
- Spot Market May 21", 2026
3. | Date of Shareholders Register entitled to Receive Cash Dividend May 20", 2026
(Recording Date)
4. | Cash Dividend Payment Date May 26", 2026

2. Procedures of Cash Dividend Payment

a. Cash Dividend will be distributed to all Shareholders whose names are registered in the Company's
Register of Shareholders (recording date) on May 20", 2026 and/or Company's Shareholder on the
holder of securities sub-account in PT Kustodian Sentral Efek Indonesia (“KSEI”) at the closing of
trading in Indonesia Stock Exchange on May 20", 2026

b. The Company's Shareholders whose shares were included in the securities account in Collective
Custody KSEI, Cash Dividend payment will be made through KSEI and will be distributed on
May 26", 2026 into Customer's Fund Account (RDN) of Securities Company or Custodian Banks
where the Shareholders open the securities account. Whereas for the Shareholders whose shares
are not included in KSEIs collective custody, the Cash Dividend payment will be transferred to the
Company's Shareholder account.

c. Cash Dividend Payment will be subject to tax in accordance with applicable tax laws and regulations.

d. In accordance with applicable tax laws and regulations, Cash Dividend will be excluded from the tax
object if it is received by the Shareholders of the Resident Taxpayer (“WP Badan DN”) and the
Company does not deduct Income Tax on the Cash Dividends paid to the taxpayer. Cash Dividend

received by Shareholders of domestic individual taxpayers (“WPOP DN”) will be excluded from the
tax object as long as the dividends are invested in the territory of the Republic of Indonesia. For
WPOP DN that does not meet the investment provisions as mentioned above, the dividends
received by the DN concerned will be subject to income tax ("PPh") in accordance with the
provisions of the applicable laws and regulations, and the PPh must be paid by themselves by the
WPOP DN concerned in accordance with the provisions of Peraturan Pemerintah No. 9 Tahun 2021
tentang Perlakuan Perpajakan Untuk Mendukung Kemudahan Berusaha.

. The Shareholders can obtain confirmation of dividend payments through securities company and

or custodian bank where the Company's Shareholders open securities accounts, then the
Company's Shareholders are responsible for reporting the dividend receipts referred to in tax
reporting for the relevant tax year in accordance with the tax laws and regulations applicable.
For those Shareholders who are Foreign Taxpayers whose tax deduction will use a tariff based on
the Double Tax Avoidance Agreement (“P3B”), must meet the reguirements of the Director General
of Taxes Regulation No. PER-25/PJ/2018 concerning Procedures for Implementing Double Tax
Avoidance Agreements, and also submitting the DGT/SKD forms or signs receive that have been
uploaded to the Director General of Taxes website to KSEI or BAE in accordance with KSEI rules and
regulations, without the intended form, the Cash Dividend paid will be subject to PPh Article 26 of
2076.

. For Shareholders who are Foreign Taxpayers whose shares are held in KSEI's collective custody, the
proof of deduction for Cash Dividends tax can be taken at the securities company and/or custodian
bank where the Shareholders open the securities account and for Shareholders with recorded
scriptless shares can be collected at Securities Administration Bureau (“BAE”) PT Datindo Entrycom.

Jakarta, May 8", 2026
Board of Directors of the Company

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