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PT Pertamina Hulu Energi 625 2022The original consolidated financial statements included herein are in the Indonesian language.PT PERTAMINA HULU ENERGI TBK DAN ENTITAS ANAK/AND SUBSIDIARIES Daftar 5/186 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)ix. PHE Ogan Komering ix. PHE Ogan KomeringKurang/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 toIndonesian Tax OfficeMenurutPerusahaan/According to theCompanyStatus padatanggal laporankeuangan/ Status as ofthe date offinancial statements00005/216/12/081/17 17 Maret/March 17,20172012 PPh Badan/Corporate Income TaxKurang bayarsebesar/ Underpayment ofUS$38,023 (full amount)Nihil/Nil Dalam proses Peninjauan Kembali/In judicial review process00014/203/12/081/1717 Maret/March 17,20172012 PPh Pasal 23/Witholding Tax Art.23Kurang bayarsebesar/ Underpayment of Rp159.2 million (full amount) (Equiv. US$10)Nihil/Nil Dalam proses Peninjauan Kembali/In judicial review process00004/287/20/081/2200005/287/20/081/2200006/287/20/081/2200007/287/20/081/2200008/287/20/081/2200009/287/20/081/2200010/287/20/081/2200011/287/20/081/2220 April /April 20, 20222020 PPN /VATKurang bayarsebesar/ Underpayment of Rp516 million (full amount) (Equiv. US$36,145)Nihil/Nil Akan mengajukan Banding/Will submit appeal lettersPada tanggal 17 Maret 2017, Direktorat Jenderal Pajak menerbitkan Surat Ketetapan Pajak Kurang Bayar (SKPKB) atas Pajak Penghasilan Badan dan Pajak Penghasilan Pasal 23. Pada tanggal 13 Juni 2017, PHE Ogan Komering (PHE OK) mengajukan keberatan atas SKPKB tersebut ke DJP. Pada 11 Mei 2018, PHE OK menerima hasil keputusan penolakan keberatan dari kantor pajak untuk SKPKB tersebut . Pada tanggal 8 Agustus 2018, PHE OK mengajukan banding ke Pengadilan Pajak. Pada tahun 2020, PHE OK telah mendapatkan surat Putusan Banding dari Pengadilan Pajak yang menyatakan menolak permohonan Banding untuk tahun 2012. On March 17, 2017 Directorate General of Taxes (DGT) issued underpayment tax assessment letters (SKPKB) for Corporate Income Tax and Withholding Tax Art 23 for fiscal year 2012. On June 13, 2017 PHE Ogan Komering (PHE OK) submitted objection letter to DGT. On May 11, 2018 received a decision from the tax office rejecting its objection against the SKPKB. On August 8, 2018 PHE OK has submitted appeal letter for the decision letter to the tax court. In year 2020, PHE OK has received the letter of Appeal Decision from the Tax Court stating that they refused the appeal for year 2012. Pada tanggal 20 April 2022, DJP menerbitkan SKP PPN tahun 2020 dengan nilai total Rp516 juta (nilai penuh). Pada 19 Juli 2022, PHE OK menyampaikan surat keberatan atas SKPKB tersebut. Pada bulan November dan Desember 2022, PHE OK menerima hasil keputusan penolakan seluruh keberatan dari kantor pajak untuk SKPKB tersebut. Per tanggal 31 Desember 2022, PHE OK akan mengajukan surat banding ke Pengadilan Pajak.On April 20, 2022 DGT issued underpayment tax assessment letter VAT (SKP PPN) for year 2020 amounting to Rp516 million (full amount). On July 19, 2022 PHE OK submitted objection letters to DGT. In November and December 2022, PHE OK received the decision letters from the Tax Office rejecting its objection against the SKPKB. As of December 31, 2022, PHE OK will submit appeal letters to the Tax Court.