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616 PT Pertamina Hulu Energi 2022Laporan TahunanAnnual ReportThe original consolidated financial statements included herein are in the Indonesian language.PT PERTAMINA HULU ENERGI TBK DAN ENTITAS ANAK/AND SUBSIDIARIES Daftar 5/177 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)Persidangan atas permohonan banding Natuna telah selesai pada tahun 2018. Pada tanggal 31 Oktober 2018, Natunatelah menerima undangan pembacaan putusan dari Pengadilan Pajak yang diadakan pada 5 November 2018. Pada sidang pembacaan putusan No. PUT112652.25/2013/PP/MXA Tahun 2018 untuk Pajak Penghasilan Final Pasal 4 (2) atas transfer tax tahun pajak 2013 dan No. PUT-112653.35/2013/PP/MXA Tahun 2018 untuk Branch Profit Tax tahun pajak 2013, dinyatakan bahwa Pengadilan Pajak mengabulkan permohonan banding dari Natuna.The hearing for the Natuna%u2019s appeal was completed in 2018. On October 31, 2018, Natunareceived an invitation for hearing of the decision from the Tax Court held on November 5, 2018. The hearing of the decision No. PUT112652.25/2013/PP/MXA year 2018 for transfer tax involving the transfer of shares in 2013 and No. PUT-112653.35/2013/PP/MXA year 2018 for Branch Profits tax assesment for 2013, stated that the Tax Court granted an appeal from Natuna.Pada 26 Februari 2019, PHE Oil and Gas menerima pengembalian pajak yang telah dibayarkan berdasarkan SKPKB atas transfer tax dan Branch Profit Tax tahun pajak 2013 dari Direktorat Jendral Pajak sebesar Rp873.539.297.712 (nilai penuh) setara dengan AS$60.323.134 (nilai penuh).On February 26, 2019, PHE Oil and Gas received a tax refund that has been paid based on SKPKB on transfer tax and Branch Profit Tax 2013 from Directorate General of Tax for Rp873,539,297,712 (full amount) equivalent to US$60,323,134 (full amount). Selanjutnya DJP mengajukan permohonan Peninjauan Kembali ke Mahkamah Agung atas banding yang dikabulkan oleh Pengadilan Pajak. Berdasarkan putusan Mahkamah Agung No.41/B/PK/Pjk/2020 tertanggal 17 Februari 2020, permohonan Peninjauan Kembali oleh DJP atas transfer tax ditolak. Mahkamah Agung mengeluarkan putusan No.200/B/PK/Pjk/2020 tanggal 13 Mei 2020 dengan hasil menolak Peninjauan Kembali oleh DJP atas Branch Profit Tax. The DGT then submitted requests for Judicial Review to the Supreme Court on the appeal granted by the tax court. Based on the decision of the Supreme Court No.41/B/PK/Pjk/2020 dated February 17, 2020, the Judicial Review related to transfer tax was rejected. The Supreme Court issued the decision No.200/B/PK/Pjk/2020 dated May 13, 2020 rejected the Judicial Review by DGT related Branch Profit Tax. Pada 4 Oktober 2021, Natuna menerima Putusan Pengadilan Pajak yang telah mengabulkan seluruhnya Banding Natuna PPh Badan dan PPh Pasal 26 tahun pajak 2014. Kemudian DJP telah melakukan permohonan PK kepada Mahkamah Agung pada tanggal 25 Februari 2022. Mahkamah Agung kemudian mengeluarkan putusan No.3469/B/PK/Pjk/2022 tanggal 20 Juli 2022 dengan hasil menolak Peninjauan Kembali oleh DJP atas PPh Badan dan putusan No.3539/B/PK/Pjk/2022 dengan hasil menolak Peninjauan Kembali oleh DJP atas Pasal 26.On October 4, 2021, Natuna received the Tax Court Decision which fully granted the Natuna Appeal for Corporate Income Tax and Income Tax Article 26 for the 2014 fiscal year. Then the DGT has submitted an application for PK to the Supreme Court on February 25, 2022. The Supreme Court then issued the decision No.3469/B/PK/Pjk/2022 dated July 20, 2022 thatrejected the Judicial Review by DGT related Corporate Income Tax and the decision No.3539/B/PK/Pjk/2022 dated July 28, 2022 thatrejected the Judicial Review by DGT related Income Tax Article 26.