20260428_SMSM_Jadwal Aksi Korporasi (Khusus Penyampaian Dividen Interim)_32074837_lamp1.pdf

4) Dividen Interim yang akan dibagikan, akan dikenakan                                       4) Interim Dividend to be paid, shall be subject to tax in
   pajak sesuai dengan peraturan perundang-undangan                                             accordance with prevailing regulations. Therefore, the
   perpajakan yang berlaku. Oleh karenanya, Pemegang                                            Entitled Shareholders are requested to provide the
   Saham Yang Berhak diminta untuk menyerahkan                                                  required documents, which are:
   dokumen yang disyaratkan, yaitu:

    a) Bagi Pemegang Saham Yang Berhak yang                                                        a) Entitled Shareholders who are Domestic Corporate
       merupakan Wajib Pajak Badan Dalam Negeri yang                                                  Tax Payer and have not submit the Taxpayer
       belum mencantumkan Nomor Pokok Wajib Pajak                                                     Identification Number (Nomor Pokok Wajib
       (“NPWP”), diminta menyampaikan copy NPWP                                                       Pajak/“NPWP”), are requested to submit a copy of
       kepada KSEI atau Biro Administrasi Efek paling                                                 NPWP to KSEI or Registrar at the latest on
       lambat Selasa, 12 Mei 2026 pukul 16:00 BBWI.                                                   Tuesday, May 12th, 2026 at 04:00 PM Western
       Sesuai dengan Peraturan Pemerintah No.9 Tahun                                                  Indonesian Standard Time. In accordance with
       2021 tentang Perlakuan Perpajakan untuk                                                        Government Regulation No.9 Year 2021 regarding
       Mendukung Kemudahan Berusaha dan Peraturan                                                     Taxation Treatments to Support the Ease of Doing
       Menteri Keuangan No.18/PMK.03/2021 tentang                                                     Business and Minister of Finance Regulation
       Pelaksanaan Undang-Undang No.11 Tahun 2020                                                     No.18/PMK.03/2021 regarding Implementation of
       tentang Cipta Kerja di Bidang Pajak Penghasilan,                                               Law No.11 Year 2020 regarding Job Creation in the
       Pajak Pertambahan Nilai dan Pajak Penjualan atas                                               Sector of Income Tax, Value Added Tax and Sales
       Barang Mewah, serta Ketentuan Umum dan Tata                                                    on Luxury Goods, as well as General Provisions and
       Cara Perpajakan, maka Dividen Interim tidak                                                    Tax Procedures, the Interim Dividend is not
       dipotong Pajak Penghasilan (PPh) untuk:                                                        deducted by Income Tax (PPh) for:

         (i) Wajib Pajak Orang Pribadi dalam negeri dengan                                                (i) Domestic Individual Tax Payer, on condition
             syarat Dividen Interim tersebut harus                                                            that the Interim Dividend must be invested in
             diinvestasikan di wilayah Negara Kesatuan                                                        the territory of Republic of Indonesia for a
             Republik Indonesia dalam jangka waktu tertentu.                                                  certain period of time. If an Individual Tax
             Apabila Wajib Pajak Orang Pribadi tidak                                                          Payer does not meet such requirements, the
             memenuhi syarat tersebut, maka Pajak                                                             payable Income Tax on the Interim Dividend
             Penghasilan (PPh) yang terutang atas Dividen                                                     must be paid by the Domestic Individual Tax
             Interim wajib disetor sendiri oleh Wajib Pajak                                                   Payer as stipulated in in Article 40 of the
             Orang Pribadi dalam negeri sebagaimana diatur                                                    Minister       of     Finance     Regulation
             dalam Pasal 40 Peraturan Menteri Keuangan                                                        No.18/PMK.03/2021.
             No.18/PMK.03/2021 tersebut.

         (ii) Wajib Pajak Badan dalam negeri.                                                             (ii) Domestic Corporate Tax Payer.

    b) Bagi Pemegang Saham yang merupakan Wajib Pajak                                              b) Any Shareholder with non-resident taxpayer status
       Luar Negeri (WPLN) yang negaranya mempunyai                                                    from a country that has entered into a Double Tax
       Persetujuan Penghindaran Pajak Berganda (P3B)                                                  Avoidance Agreement or Tax Treaty with the
       atau Tax Treaty dengan Republik Indonesia, dapat                                               Republic of Indonesia can benefit from a reduction
       memanfaatkan tarif pemotongan pajak yang lebih                                                 in the normal tax withholding rate i.e., at the rate
       rendah (tarif sesuai P3B) jika dapat memenuhi                                                  as agreed under the Tax Treaty provided that such
       persyaratan sebagaimana diatur dalam Peraturan                                                 shareholder can fulfill the requirements as laid
       Direktur Jenderal Pajak No.PER-25/PJ/2018 tanggal                                              down in Regulation of the Director General of
       21 November 2018 tentang Tata Cara Penerapan                                                   Taxes No.PER-25/PJ/2018 dated November 21st,
       P3B, yaitu dengan menyampaikan Surat Keterangan                                                2018 on the Procedure for Implementing Tax
       Domisili (SKD) WPLN sesuai dengan format dan tata                                              Treaties, by submitting the non-resident
       cara sebagaimana disyaratkan dalam Peraturan                                                   taxpayer’s Certificate of Domicile, by using the
       Direktur Jenderal Pajak No.PER-25/PJ/2018 kepada                                               forms and manner as stipulated in the Director
       KSEI atau Biro Administrasi Efek paling lambat                                                 General of Taxes Rule No.PER-25/PJ/2018 to KSEI
       Selasa, 12 Mei 2026 pukul 16.00 BBWI. Tanpa                                                    or Registrar at the latest on Tuesday, May 12th,
       adanya SKD dengan format dimaksud, Dividen                                                     2026 at 04:00 PM Western Indonesian Standard
This notification is made in Indonesian and English languages. The Indonesian version shall prevail in the case of any
inconsistencies or differences of interpretation with the English language text of this notification.

         Interim yang dibayarkan akan dikenakan PPh Pasal                                                 Time. Without COD of the said format, the Interim
         26 sebesar 20%.                                                                                  Dividend will be subject to Income Tax Article 26
                                                                                                          at the rate of 20%.

5) Pemegang Saham Perseroan dapat memperoleh                                                 5) Shareholders of the Company may obtain confirmation
   konfirmasi pembayaran Dividen Interim melalui                                                of Interim Dividend payments through Securities
   perusahaan efek dan atau bank kustodian dimana                                               Companies and or Custodian Banks where
   Pemegang Saham Perseroan membuka rekening efek,                                              Shareholders of the Company open their securities
   selanjutnya Pemegang Saham Perseroan wajib                                                   accounts, therefore Shareholders of the Company
   bertanggung jawab melakukan pelaporan penerimaan                                             must be responsible for reporting the Interim Dividend
   Dividen Interim termaksud dalam pelaporan pajak                                              receipts referred to in tax reporting for the relevant
   pada tahun pajak yang bersangkutan sesuai peraturan                                          tax year in accordance with the prevailing tax laws and
   perundang-undangan perpajakan yang berlaku.                                                  regulations.

6) Dalam hal terdapat masalah perpajakan di kemudian                                         6) In the event of any taxation issues raise in the future
   hari atau klaim atas Dividen Interim yang telah                                              or any claims of Interim Dividend which has been paid
   dibayarkan kepada dan diterima oleh Pemegang                                                 to and received by Shareholders whose shares are
   Saham yang sahamnya disimpan dalam penitipan                                                 deposited in KSEI’s collective custody, they are
   kolektif KSEI, diminta untuk menyelesaikannya dengan                                         requested to settle the issues or claims to Securities
   perusahaan efek dan/atau bank kustodian di mana                                              Companies      and/or    Custodian     Banks     where
   Pemegang Saham membuka rekening efek dengan                                                  Shareholders open their securities accounts in
   berpedoman pada ketentuan perpajakan yang berlaku.                                           accordance with the prevailing tax laws and
                                                                                                regulations.

7) Pembagian Dividen Interim ini dilakukan berdasarkan                                       7) The distribution of the Dividend Interim is
   ketentuan Pasal 72 Undang-Undang No.40 Tahun 2007                                            implemented based on Article 71 of Law No.40 of 2007
   tentang Perseroan Terbatas sebagaimana diubah                                                on Limited Liability Company as amended with Law
   dengan Undang-Undang No.11 Tahun 2020 tentang                                                No.11 of 2020 on Job Creation (“Companies Law”),
   Cipta Kerja (“UUPT”), Surat Keputusan Direksi PT Bursa                                       Decree of the Board of Directors of the PT Bursa Efek
   Efek Indonesia No.Kep-00077/BEI/09-2021 perihal                                              Indonesia      No.Kep-00077/BEI/09-2021     on    the
   Perubahan Ketentuan Pelaksanaan Pembagian Dividen                                            Amendment of the Implementation Provisions for the
   Saham, Pembagian Saham Bonus dan Pembagian                                                   Distribution of Share Dividends, the Distribution of
   Dividen Interim, serta Pasal 24 Anggaran Dasar                                               Bonus Shares, and the Distribution of Interim
   Perseroan.                                                                                   Dividends, as well as Article 24 of the Company’s
                                                                                                Articles of Association.




                                                                         Jakarta, 29 April 2026

                                                                              Direksi
                                                                         Board of Directors
                                                                     PT Selamat Sempurna Tbk

                                                                   *************************




This notification is made in Indonesian and English languages. The Indonesian version shall prevail in the case of any
inconsistencies or differences of interpretation with the English language text of this notification.