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The original consolidated financial statements included hereinare in the Indonesian language.PT PERTAMINA HULU ENERGI DAN ENTITAS ANAK/AND SUBSIDIARIES Lampiran 5/111 ScheduleCATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN31 DESEMBER 2020(Dinyatakan dalam ribuan dolar AS, kecuali dinyatakan lain)NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTSDECEMBER 31, 2020(Expressed in thousands of US dollars,unless otherwise stated)32. PERPAJAKAN (lanjutan) 32. TAXATION (continued)g. Lainnya (lanjutan) g. Others (continued)ii. KBH A (NATUNA SEA) (lanjutan) ii. PSC A (NATUNA SEA) (continued)Pada bulan November 2015, Natuna 2 B.V.(50% saham dimiliki PHE Oil and Gas)menerima SKPKB Pajak Penghasilan FinalPasal 4 (2) atas transfer tax tahun pajak2013 sebesar Rp647.911.679.507 (nilaipenuh) (setara dengan US$47.823) sertaSKPKB atas Branch Profits Tax tahun pajak2013 sebesar US$72.239. Natuna 2 B.V.tidak setuju atas penerbitan kedua SKPKBini. Natuna 2 B.V. telah melakukanpembayaran pada tanggal 11 Februari 2016sebelum mengajukan permohonankeberatan untuk menghindari sanksi 50%atau 100% apabila keberatan atau bandingditolak. Manajemen mengajukan suratkeberatan pada tanggal 19 Februari 2016dan telah menerima hasil putusan bahwakeberatan ditolak pada tanggal 10 Februari2017. Berdasarkan keputusan tersebut,manajemen memutuskan untukmembukukan provisi 50% dari porsiPHE Oil and Gas sebesar US$29.951 danmengajukan banding ke Pengadilan Pajaktanggal 9 Mei 2017.In November 2015, Natuna 2 B.V. (50% ofshares owned by PHE Oil and Gas) receiveda tax assesment (SKPKB) relating to transfertax involving the transfer of shares in 2013 forRp647,911,679,507 (full amount) (equivalentto US$47,823) and a branch profits taxassesment for 2013 of US$72,239. Natuna 2B.V. did not agree with these SKPKB. OnFebruary 11, 2016, Natuna 2 B.V. had paidthe SKPKB prior to submission of objectionletters to avoid the imposition of tax penaltiesof 50% or 100% in the event of objection orappeal is rejected. Management submitted anobjection letter on February 19, 2016 and hadreceived the verdict that the objection wasrejected on February 10, 2017. Based on thisdecision, management decided to record aprovision of 50% of the portion of PHE Oil andGas for US$29,951 and submitted an appealletter on May 9, 2017.Persidangan atas permohonan bandingNatuna 2 B.V. telah selesai pada tahun 2018.Pada tanggal 31 Oktober 2018, Natuna 2B.V. telah menerima undangan pembacaanputusan dari Pengadilan Pajak yangdiadakan pada 5 November 2018. Padasidang pembacaan putusan No. PUT112652.25/2013/PP/MXA Tahun 2018 untukPajak Penghasilan Final Pasal 4 (2) atastransfer tax tahun pajak 2013 dan No. PUT112653.35/2013/PP/MXA Tahun 2018 untukBranch Profit Tax tahun pajak 2013,dinyatakan bahwa Pengadilan Pajakmengabulkan permohonan banding dariNatuna 2 B.V.The hearing for the Natuna 2 B.V.%u2019s appealwas completed in 2018. On October 31, 2018,Natuna 2 B.V. received an invitation forhearing of the decision from the Tax Courtheld on November 5, 2018. The hearing of thedecision No. PUT-112652.25/2013/PP/MXAyear 2018 for transfer tax involving thetransfer of shares in 2013 and No. PUT112653.35/2013/PP/MXA year 2018 forbranch profits tax assesment for 2013, statedthat the Tax Court granted an appeal fromNatuna 2 B.V.Pada 26 Februari 2019, PHE Oil and Gasmenerima pengembalian pajak yang telahdibayarkan berdasarkan SKPKB atastransfer tax dan Branch Profit Tax tahunpajak 2013 dari Direktorat Jenderal Pajaksebesar Rp873.539.297.712 (nilai penuh) ,setara dengan US$60.323.133,60 (nilaipenuh).On February 26, 2019, PHE Oil and Gasreceived a tax refund that has been paidbased on SKPKB on transfer tax and BranchProfit Tax 2013 from Directorate General ofTax for Rp873,539,297,712 (full amount)equivalent to US$60,323,133.60 (fullamount).Tata Kelola Perusahaan yang BaikGood Corporate GovernanceTanggung Jawab Sosial PerusahaanCorporate Social ResponsibilityLaporan Keuangan KonsolidasianConsolidated Financial ReportPT Pertamina Hulu Energi2020 Laporan Tahunan TerintegrasiIntegrated Annual Report 791