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PT Pertamina Hulu Energi %u2022 Annual Report 727The original consolidated financial statements included herein are in the Indonesian language.PT PERTAMINA HULU ENERGI DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIESDaftar 5/174 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)vi. PHM vi. PHMKurang/lebih bayar atau rugi fiskalUnderpayment/Overpayment or fiscal loss__________ Nomor dan Menurut Direktorat Status padatanggal penerbitan Jenderal Pajak/ Menurut tanggalsurat ketetapan/ Tahun According to Perusahaan/ laporan keuangan/Number and pajak/ Jenis pajak/ Indonesian According Status as ofissue date of Fiscal Type of Tax to the the date ofassessment letter year taxes Office Company financial statement00001//276/18/081/215 Maret/March 5,20212018 Pajak Bumi dan Bangunan/Land and Building TaxKurang bayarsetara/Underpayment ofequivalent US$3,433Nihil/Nil Dalam proses banding/In appeal process00001//276/19/081/2111 November/November 11,20212019 Pajak Bumi dan Bangunan/Land and Building TaxKurang bayarsetara/Underpayment ofequivalent US$3,488Nihil/Nil Dalam proses keberatan/ In objection processS-1195/WPJ.07/KP.10/20218 September/September 8,20222021 Pajak Bumi dan Bangunan/ Land and Building TaxTidak berlaku/Not applicableBerlaku/ApplicableGugatan diterima PP dan DJP telah mengajukan PK/ Tax Court granted the lawsuit and DGT had submitted Judicial ReviewPada tanggal 5 Maret 2021, DJP menerbitkanSKP kurang bayar PBB untuk tahun 2018 sebesar AS$3.433. Atas SKP tersebut, PHM mengajukan surat keberatan kepada DJP.On March 5, 2021, DGT issued 2018 Land and Building Tax Underpayment Tax Assessment Letter in the amount of US$3.433. PHM has submitted an objection letter to DGT.Pada April 2022, PHM menerima hasil keputusan penolakan keberatan dari kantor pajak untuk SKP tersebut. Pada tanggal 22 Juli 2022, PHM mengajukan Surat Banding atas keputusan tersebut ke Pengadilan Pajak. PHM telah menyelesaikan proses persidangan pada 18 Juli 2023 dan saat ini menunggu putusan banding.Pada tanggal 11 November 2021, DJP menerbitkan SKP PBB untuk tahun 2019 sebesar AS$3.488. Atas SKP tersebut, PHM mengajukan surat keberatan kepada DJP.In April 2022, PHM received a decision from the tax office rejecting its objection. On July 22, 2022, PHM submitted appeal letter for the decision letter to the tax court. PHM had completed the hearing process on July 18, 2023 and is currently awaiting the appeal decision.On November 11, 2021, DGT issued 2019 Land and Building Tax Underpayment Tax Assessment Letter in the amount of US$3,488. PHM has submitted an objection letter to DGT.Pada 17 Mei 2021, DJP menerbitkan Surat Keterangan Fasilitas Perpajakan (SKFP) yang memberi fasilitas pengurangan PBB Tubuh Bumi. Namun DJP melalui suratnya tanggal 8 September 2021 menyatakan fasilitas ini tidak berlaku untuk tahun pajak 2021. Atas surat tersebut, pada tanggal 6 Oktober 2021 PHM mengajukan gugatan ke Pengadilan Pajak. Pada 17 Januari 2023, PHM mendapatkan Putusan Gugatan dari Pengadilan Pajak yang menyatakan mengabulkan seluruhnya permohonan Gugatan atas penerapan SKFP atas Pajak Bumi dan Bangunan untuk tahun 2021. Kemudian DJP telah melakukan permohonan PK kepada Mahkamah Agung pada tanggal 18 April 2023. PHM telah menyampaikan Surat Kontra Memori kepada Mahkamah Agung pada tanggal 31 Mei 2023 dan saat ini menunggu Putusan PK.On May 17, 2021 DGT issued Tax Facility Letter which provide a facility of reduction of subsurface Land and Building Tax for upstream oil & gas taxpayers. However on September 8, 2021 DGT stated on the letter that the facility was not applicable for year 2021. Based on that notification letter, on October 6, 2021 PHM filed a Lawsuit to the Tax Court. On January 17, 2023, PHM received a lawsuit decision from the Tax Court which fully granted the lawsuit request regarding the application of the Tax Facility Letter on Land and Building Tax for year 2021. Then the DGT has submitted anapplication for JR to the Supreme Court on April 18, 2023. PHE RT has submitted a Contra Memorandum Letter to the Supreme Court on May 31, 2024 and is currently awaiting the JR Decision.