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01020304050607 Consolidated Financial Statements Laporan Keaungan Konsolidasian PT Pertamina Hulu Energi 829The original consolidated financial statement included hereinare in Indonesian language.PT PERTAMINA HULU ENERGI DAN ENTITAS ANAK/AND SUBSIDIARIESDaftar 5/165 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)Pada bulan September 2021, Natunamenerima SKP Nihil PPh Pasal 26 atasBranch Profit Tax tahun pajak 2018 dimanaNatuna telah membayar lebih pajak sebesarAS$7.628.906 (nilai penuh). Natuna telahmengajukan keberatan pada tanggal28 Januari 2022 dan telah menerima hasilputusan bahwa keberatan ditolak padatanggal 8 Desember 2022. Berdasarkankeputusan tersebut, manajemen mengajukanbanding tanggal 1 Maret 2023 ke PengadilanPajak. Pada tanggal 5 Desember 2023,Pengadilan Pajak memutuskan untukmengabulkan seluruhnya permohonanbanding tersebut. Kemudian DJP melakukanpermohonan PK kepada Mahkamah Agungpada tanggal 14 Maret 2024. MahkamahAgung kemudian mengeluarkan putusantanggal 30 September 2024 dengan hasilmenolak Peninjauan Kembali oleh DJP.In September 2021, Natuna received SKP NihilPPh Article 26 on Branch Profit Tax for the 2018fiscal years in which Natuna has a taxoverpayment of US$7,628,906 (full amount).Natuna has files an objection on January 28, 2022and had received the verdict that the objectionwas rejected on December 8, 2022. Based on thisdecision, Management submitted an appeal letteron March 1, 2023 to the Tax Court. On December5, 2023, Tax Court decided to fully grant theAppeal. Later the DGT submitted an applicationfor JR to the Supreme Court on March 14, 2024.Supreme Court then issued the decision datedDecember 31, 2024 that rejected the JudicialReview by DGT.Pada bulan Januari 2022, Natuna menerimaSKPKB PPh Pasal 26 sebesar AS$312 (nilaipenuh) atas Branch Profit Tax untuk tahunpajak 2020 dimana Natuna telah membayarlebih pajak sebesar AS$4.263.076 (nilaipenuh). Natuna telah mengajukan keberatanpada tanggal 14 April 2022. Natuna telahmengajukan keberatan pada tanggal14 April 2022 dan telah menerima hasilputusan bahwa keberatan ditolak padatanggal 27 Maret 2023. Berdasarkankeputusan tersebut, manajemen mengajukanbanding ke Pengadilan Pajak tanggal 23 Juni2023. Pada tanggal 10 Juni 2024, PengadilanPajak memutuskan untuk mengabulkanseluruhnya permohonan banding tersebut.Kemudian DJP mengajukan permohonan PKkepada Mahkamah Agung pada tanggal19 September 2024.In January 2022, Natuna received SKPKB PPhArticle 26 on Branch Profit Tax for the 2020 fiscalyears of US$312 (full amount) in which Natunahas a tax overpayment of US$4,263,076 (fullamount). Natuna has filed an objection on April14, 2022. Natuna has filed an objection on April14, 2022 and had received the verdict that theobjection was rejected on March 27, 2023. Basedon this decision, Management submitted anappeal letter to Tax Court on June 23, 2023 andcurrently is in hearing process. On June 10, 2024,Tax Court decided to fully grant the Appeal. Laterthe DGT submitted an application for JR to theSupreme Court on September 19, 2024.