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PT Pertamina Hulu Energi 621 2022The original consolidated financial statements included herein are in the Indonesian language.PT PERTAMINA HULU ENERGI TBK DAN ENTITAS ANAK/AND SUBSIDIARIES Daftar 5/182 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)iv. PEPC (lanjutan) iv. PEPC (continued)Pada tanggal 19 Mei 2021, atas dikabulkannya permohonan peninjauan kembali, PEPC telah menerima pengembalian atas pembayaran SKPKB dari Kantor Pelayanan Pajak Minyak dan Gas Bumi dan telah membukukan sebagai pendapatan lain-lain.On May 19, 2021, upon the granting of the PEPC%u2019s memory judicial review, PEPC has received a refund of the settlement of Tax Underpayment Assessment Letter from the Oil and Gas Tax Office and already recorded as other income.Pada tanggal 28 Desember 2021, Direktorat Jenderal Bea dan Cukai menerbitkan Surat Penetapan Pabean (SPP) No. SPP-595/WBC.11/2021 dan SPP-596/WBC.11/2021 atas dasar perbedaan Nama Importir antara Pemberitahuan Impor Barang dengan Fasilitas atas Keputusan Menteri Keuangan. Atas SPP tersebut, PEPC mengajukan keberatan ke Direktorat Jenderal Bea dan Cukai (DJBC) pada tanggal 9 Februari 2022On December 28, 2021, Directorat General of Customs and Excise (DGCE) issued Assessment Letter No. 595/WBC.11/2021 and SPP-596/WBC.11/2021 for difference in the Importer's Name between the Goods Import Declaration and Decree Of The Minister Of Finance Concerning Import Duties Exemption And Taxes For Imports. On February 9, 2022, PEPC submitted objection letter to DGCE based on Assessment Letter.Pada tanggal 14 April 2022, PEPC menerima hasil keputusan penolakan keberatan dari DJBC untuk SKP tersebut dan PEPC telah mengajukan Surat Banding atas keputusan tersebut ke Pengadilan Pajak pada 10 Juni 2022.On April 14, 2022, PEPC received a decision form the DGCE rejecting its objection and PEPC has submitted appeal letter for the decision letter to the tax court in June 10, 2022 v. PHE Tengah K v. PHE Tengah KDirektorat Jenderal Pajak (DJP) menerbitkan Surat Ketetapan Pajak Kurang Bayar (SKPKB) kepada PHE Tengah K. Berikut status SKPKB yang diterima PHE Tengah K per 31 Desember 2022:The Directorate General of Taxes (DGT) issued an underpayment tax assessment letters (SKPKB) to PHE Tengah K. The following is the status of the SKPKB received by PHE Tengah K as of December 31, 2022:Kurang/lebih bayar atau rugi fiskalUnderpayment/Overpayment__________or fiscal loss__________ Nomor dan tanggal penerbitan surat ketetapan/Number and issue date ofAssesment letterTahunpajak/Fiscal yearJenis pajak/ Type of taxesMenurutDirektorat Jenderal Pajak/According to IndonesianTax OfficeMenurutPerusahaan/According to theCompanyStatus padatanggal laporankeuangan/ Status as ofthe date offinancial statements00002/246/18/081/21 16 Agustus/ August 16,20212018 PPh Pasal 26/Witholding TaxArt.26Kurang bayarsebesar/ Underpayment of US$317,056 (full amount)Nihil/Nil Telah mengajukan surat banding/Appeal letter has been submitted00002/216/18/081/21 16 Agustus/ August 16,20212018 PPh Badan/Corporate Income TaxKurang bayarsebesar/ Underpayment of US$900,473 (full amount)Nihil/Nil Telah mengajukan surat banding/Appeal letter has been submitted