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PT Pertamina Hulu Energi 615 2022The original consolidated financial statements included herein are in the Indonesian language.PT PERTAMINA HULU ENERGI TBK DAN ENTITAS ANAK/AND SUBSIDIARIES Daftar 5/176 ScheduleCATATAN ATAS LAPORAN KEUANGANKONSOLIDASIANTanggal 31 Desember 2022, 2021, dan 2020serta Untuk Tahun yang Berakhir padaTanggal-Tanggal 31 Desember 2020, 2021, dan 2020(Disajikan dalam ribuan dolar Amerika Serikat, kecuali dinyatakan lain)NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTSAs of December 31, 2022, 2021, and 2020and For The Years Ended December 31, 2022, 2021, and 2020 (Expressed in thousands of United States dollars,unless otherwise stated)43. PERPAJAKAN (lanjutan) 43. TAXATION (continued)g. Lain-lain (lanjutan) g. Others (continued)ii. KBH A (NATUNA SEA) (lanjutan) ii. PSC A (NATUNA SEA) (continued)Kurang/lebih bayar atau rugi fiskalUnderpayment/Overpayment__________or fiscal loss__________Pada bulan November 2015, BUT Natuna 2 B.V. (%u201cNatuna%u201d; pemegang 23% PI dari KBH Natuna Sea A; 50% saham dimiliki PHE Oil and Gas) menerima SKPKB Pajak Penghasilan Final Pasal 4 (2) atas transfer tax tahun pajak 2013 sebesar Rp647.911.679.507 (nilai penuh) (setara dengan AS$47.823) serta SKPKB atas Branch Profits Taxtahun pajak 2013 sebesar AS$72.239. Natuna tidak setuju atas penerbitan kedua SKPKB ini. Natuna telah melakukan pembayaran padatanggal 11 Februari 2016 sebelum mengajukan permohonan keberatan untuk menghindari sanksi 50% atau 100% apabila keberatan atau banding ditolak. Manajemen mengajukan surat keberatan pada tanggal 19 Februari 2016 dan telah menerima hasil putusan bahwa keberatan ditolak pada tanggal 10 Februari 2017. Berdasarkan keputusan tersebut, manajemen memutuskan untuk membukukan provisi 50% dari porsi PHE Oil and Gas sebesar AS$29.951 dan mengajukan banding ke Pengadilan Pajak tanggal 9 Mei 2017.In November 2015, BUT Natuna 2 B.V. (%u201cNatuna%u201d; holder of 23% PI of Natuna Sea A PSC; 50% of shares owned by PHE Oil and Gas) received a tax assesment (SKPKB) relating to transfer tax involving the transfer of shares in 2013 for Rp647,911,679,507 (full amount) (equivalent to US$47,823) and a Branch Profits Tax assesment for 2013 of US$72,239. Natuna did not agree with these SKPKB. On February 11, 2016, Natuna had paid the SKPKB prior to submission of objection letters to avoid the imposition of tax penalties of 50% or 100% in the event of objection or appeal is rejected. Management submitted an objection letter on February 19, 2016 and had received the verdict that the objection was rejected on February 10, 2017. Based on this decision, management decided to record a provision of 50% of the portion of PHE Oil and Gas for US$29,951 and submitted an appeal letter on May 9, 2017.Nomor dan tanggal penerbitan surat ketetapan/Number and issue date ofassesment letterTahunpajak/Fiscal yearJenis pajak/Type of taxesMenurutDirektorat Jenderal Pajak/According to Indonesian Tax OfficeMenurutPerusahaan/According to the CompanyStatus pada tanggal laporan keuangan/Status as ofthe date of financial statements00008/546/18/081/2123 September/ September 23, 20212018 PPh Pasal 26/Withholding Tax Art 26Nihil/Nil Lebih bayarSebesar/ Overpaymentof US$7,629Keberatan ditolak dan akan mengajukan permohonanbanding/Objection was rejected and appeal will be filed00001/246/20/081/2217 Januari/ January 17, 20222020 PPh Pasal 26/Withholding Tax Art 26Kurang bayarsebesar/ Underpaymentof US$312 (nilai penuh/full amount)Lebih bayarSebesar/ Overpaymentof US$4,263 (nilai penuh/full amount)Dalam proses keberatan/ In objection process00001/287/20/081/2217 Januari/ January 17, 20222020 PPN/VATKurang bayarSebesar/ Underpayment of Rp90.8 million (nilai penuh/full amount)Nihil/Nil Dalam proses keberatan/In objection processS-839/KPP.0710/20221 Juli/July 1,20222019 PPh Badan/Corporate Income TaxBelum lapor/Not yet Submitted Tax ReportSudah Lapor/Has submitted Tax ReportDalam proses gugatan/In tax lawsuit processS-936/KPP.0710/202225 Juli/July 25,20222021 PPh Badan/ Corporate Income TaxBelum Lapor/Not yet Submitted Tax ReportSudah Lapor/Has submitted Tax ReportDalam proses gugatan/In tax lawsuit process