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720 Laporan Tahunan %u2022 PT Pertamina Hulu EnergiLAPORAN KEUANGAN 7 FINANCIAL STATEMENTThe original consolidated financial statements included herein are in the Indonesian language.PT PERTAMINA HULU ENERGI DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIESDaftar 5/167 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 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.Pada bulan Desember 2019, Natuna menerima SKP Nihil PPh Pasal 26 atas Branch Profit Tax tahun pajak 2015 dimana Natuna telah membayar lebih pajak sebesar AS$2.682.639 (nilai penuh). Natuna telah mengajukan keberatan pada tanggal 2 Maret 2019 dan telah menerima hasil putusan bahwa keberatan ditolak pada tanggal 27Januari 2021. Berdasarkan keputusan tersebut, manajemen mengajukan banding ke Pengadilan Pajak tanggal 19 April 2021 dan saat ini masih dalam proses persidangan. Pada tanggal 29 Maret 2023, Pengadilan Pajak memutuskan untuk mengabulkan seluruhnya permohonan banding tersebut. Kemudian DJP melakukan permohonan PK kepada Mahkamah Agung pada tanggal 13 Juli 2023 dan saat ini menunggu putusan PK.In December 2019, Natuna received SKP Nihil PPh Article 26 on Branch Profit Tax for the 2015 fiscal years in which Natuna has a tax overpayment of US$2,682,639 (full amount). Natuna had filed an objection on March 2, 2019 and had received the verdict that the objection was rejected on January 27, 2021. Based on this decision, Management submitted an appeal letter to Tax Court on April 19, 2021 and currently is in hearing process. On March 29, 2023, Tax Court decided to fully grant the Appeal. Then the DGT has submitted an application for PK to the Supreme Court on July 13, 2023 and currently awaiting the JR Decision.Pada bulan Desember 2020, Natuna menerima SKP Nihil PPh Pasal 26 atas Branch Profit Tax tahun pajak 2016 dimana Natuna telah membayar lebih pajak sebesar AS$3.246.791 (nilai penuh). Natuna telah mengajukan keberatan pada tanggal 19 Mei 2021 dan telah menerima hasil putusan bahwa keberatan ditolak pada tanggal 13 Mei 2022. Berdasarkan keputusan tersebut, manajemen mengajukan banding ke Pengadilan Pajak tanggal 11 Agustus 2022. Pada tanggal 5 Desember 2023, Pengadilan Pajak memutuskan untuk mengabulkan seluruhnya permohonan banding tersebutIn December 2020, Natuna received SKP Nihil PPh Article 26 on Branch Profit Tax for the 2016 fiscal years in which Natuna has a tax overpayment of US$3,246,791 (full amount). Natuna had filed an objection on May 19, 2021 and had received the verdict that the objection was rejected on May 13, 2022. Based on this decision, Management submitted an appeal letter to Tax Court on August 11, 2022. On December 5, 2023, Tax Court decided to fully grant the Appeal.