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PT Pertamina Hulu Energi %u2022 Annual Report 721The original consolidated financial statements included herein are in the Indonesian language.PT PERTAMINA HULU ENERGI DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIESDaftar 5/168 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 2020, Natuna menerima SKP Nihil PPh Pasal 26 atas Branch Profit Tax tahun pajak 2017 dimana Natuna telah membayar lebih pajak sebesar AS$4.346.352 (nilai penuh). Natuna telah mengajukan keberatan pada tanggal 9 Februari 2021 dan telah menerima hasil putusan bahwa keberatan ditolak pada tanggal 2 Februari 2022. Berdasarkan keputusan tersebut, manajemen mengajukan banding tanggal 27 April 2022 ke Pengadilan Pajak. Pada tanggal 29 Agustus 2023, Pengadilan Pajak memutuskan untuk mengabulkan seluruhnya permohonan banding tersebut. Kemudian DJP melakukan permohonan PK kepada Mahkamah Agung pada tanggal 15 Desember 2023.In November 2020, Natuna received SKP Nihil PPh Article 26 on Branch Profit Tax for the 2017 fiscal years in which Natuna has a tax overpayment of US$4,346,352 (full amount). Natuna had filed an objection on February 9, 2021 and had received the verdict that the objection was rejected on February 2, 2022. Based on this decision, Management submitted an appeal letter on April 27, 2022 to Tax Court. On August 29, 2023, Tax Court decided to fully grant the Appeal. Later the DGT submitted an application for JR to the Supreme Court on December 15, 2023.Pada bulan September 2021, Natunamenerima SKP Nihil PPh Pasal 26 atas Branch Profit Tax tahun pajak 2018 dimana Natuna telah membayar lebih pajak sebesar AS$7.628.906 (nilai penuh). Natuna telah mengajukan keberatan pada tanggal 28 Januari 2022 dan telah menerima hasil putusan bahwa keberatan ditolak pada tanggal 8 Desember 2022. Berdasarkan keputusan tersebut, manajemen mengajukan banding tanggal 1 Maret 2023 ke Pengadilan Pajak. Pada tanggal 5 Desember 2023, Pengadilan Pajak memutuskan untuk mengabulkan seluruhnya permohonan banding tersebut.In September 2021, Natuna received SKP Nihil PPh Article 26 on Branch Profit Tax for the 2018 fiscal years in which Natuna has a tax overpayment of US$7,628,906 (full amount). Natuna has files an objection on January 28, 2022 and had received the verdict that the objection was rejected on December 8, 2022. Based on this decision, Management submitted an appeal letter on March 1, 2023 to the Tax Court. On December 5, 2023, Tax Court decided to fully grant the Appeal.Pada bulan Januari 2022, Natuna menerima SKPKB PPh Pasal 26 sebesar AS$312 (nilai penuh) atas Branch Profit Tax untuk tahun pajak 2020 dimana Natuna telah membayar lebih pajak sebesar AS$4.263.076 (nilai penuh). Natuna telah mengajukan keberatan pada tanggal 14 April 2022. Natuna telah mengajukan keberatan pada tanggal 14 April 2022 dan telah menerima hasil putusan bahwa keberatan ditolak pada tanggal 27 Maret 2023. Berdasarkan keputusan tersebut, manajemen mengajukan banding ke Pengadilan Pajak tanggal 23 Juni 2023 dan saat ini masih dalam proses persidangan.In January 2022, Natuna received SKPKB PPh Article 26 on Branch Profit Tax for the 2020 fiscal years of US$312 (full amount) in which Natuna has a tax overpayment of US$4,263,076 (full amount). Natuna has filed an objection on April 14, 2022. Natuna has filed an objection on April 14, 2022 and had received the verdict that the objection was rejected on March 27, 2023. Based on this decision, Management submitted an appeal letter on June 23, 2023 and currently is in hearing process.