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PT Pertamina Hulu Energi %u2022 Annual Report 719The original consolidated financial statements included herein are in the Indonesian language.PT PERTAMINA HULU ENERGI DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIESDaftar 5/166 ScheduleCATATAN ATAS LAPORAN KEUANGANKONSOLIDASIANTanggal 31 Desember 2023 dan untuk Tahun yang Berakhir pada Tanggal Tersebut(Disajikan dalam ribuan dolar Amerika Serikat,kecuali dinyatakan lain)NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTSAs of December 31, 2023and for the Year Then Ended(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)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 Tax tahun pajak 2013 sebesar AS$72.239. Natuna tidak setuju atas penerbitan kedua SKPKB ini. Natuna telah melakukan pembayaran pada tanggal 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 Februari2017. 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%u037e 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.Persidangan atas permohonan banding Natuna telah selesai pada tahun 2018. Pada tanggal 31 Oktober 2018, Natuna telah menerima undangan pembacaan putusan dari Pengadilan Pajak yang diadakan pada 5 November 2018. Pada sidang pembacaan putusan No. PUT-112652.25/2013/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, Natuna received an invitation for hearing of the decision from the Tax Court held on November 5, 2018. The hearing of the decision No. PUT-112652.25/2013/PP/MXA year 2018 for transfer tax involving the transfer of shares in 2013 and No. PUT112653.35/2013/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.