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01020304050607 Consolidated Financial Statements Laporan Keaungan Konsolidasian PT Pertamina Hulu Energi 827The original consolidated financial statement included hereinare in Indonesian language.PT PERTAMINA HULU ENERGI DAN ENTITAS ANAK/AND SUBSIDIARIESDaftar 5/163 ScheduleCATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN (lanjutan)Tanggal 31 Desember 2024 dan untukTahun yang Berakhir pada Tanggal Tersebut(Disajikan dalam Ribuan Dolar Amerika Serikat,Kecuali Dinyatakan Lain)NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENT (continued)As of December 31, 2024 andfor 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)Kurang/lebih bayar atau rugi fiskalUnderpayment/Overpayment__________or fiscal loss__________Pada bulan Desember 2019, Natunamenerima SKP Nihil PPh Pasal 26 atasBranch Profit Tax tahun pajak 2015 dimanaNatuna telah membayar lebih pajak sebesarAS$2.682.639 (nilai penuh). Natuna telahmengajukan keberatan pada tanggal 2Maret 2019 dan telah menerima hasilputusan bahwa keberatan ditolak padatanggal 27 Januari 2021. Berdasarkankeputusan tersebut, manajemenmengajukan banding ke Pengadilan Pajaktanggal 19 April 2021. Pada tanggal 29Maret 2023, Pengadilan Pajak memutuskanuntuk mengabulkan seluruhnyapermohonan banding tersebut. KemudianDJP melakukan permohonan PK kepadaMahkamah Agung pada tanggal13 Juli 2023 dan saat ini menunggu putusanPK. Mahkamah Agung kemudianmengeluarkan putusan tanggal 14 Juni2024 dengan hasil menolak PeninjauanKembali oleh DJP.In December 2019, Natuna received SKP NihilPPh Article 26 on Branch Profit Tax for the 2015fiscal years in which Natuna has a taxoverpayment of US$2,682,639 (full amount).Natuna had filed an objection on March 2, 2019and had received the verdict that the objectionwas rejected on January 27, 2021. Based on thisdecision, Management submitted an appealletter to Tax Court on April 19, 2021. On March29, 2023, Tax Court decided to fully grant theAppeal. Then the DGT has submitted anapplication for PK to the Supreme Court on July13, 2023 and currently is awaiting the JRDecision. Supreme Court then issued thedecision dated June 14, 2024 that rejected theJudicial Review by DGT.Nomor dan tanggalpenerbitan suratketetapan/Number and issuedate ofassesment letterTahunpajak/FiscalyearJenis pajak/Type of taxesMenurutDirektoratJenderalPajak/Accordingto IndonesianTax OfficeMenurutPerusahaan/According tothe CompanyStatus padatanggal laporankeuangan/Status as ofthe date offinancialstatements00003/266/21/081/2315 Mei/May 15, 20232021 PPh GasBumi/GasIncome TaxKurang bayarsebesar/Underpaymentof US$8,620 (nilaipenuh/fullamount)Lebih bayarSebesar/Overpaymentof US$6,258Dalam prosesBanding/In appealprocess00023/536/21/081/2315 Mei/May 15, 20232021 PPh MinyakBumi/ Oil IncomeTaxNihil/ Nil Lebih bayarSebesar/Overpaymentof US$71Dalam prosesBanding/In appealprocess00004/566/22/081/244 November/November 4, 20242022 PPh Gas Bumi/Gas Income TaxNihil/ Nil Lebih bayarSebesar/Overpaymentof US$7,172Dalam prosesKeberatan/Inobjection process00004/536/22/081/244 November/November 4, 20242022 PPh MinyakBumi/ Oil IncomeTaxNihil/ Nil Lebih bayarSebesar/Overpaymentof US$74Dalam prosesKeberatan/Inobjection process