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01020304050607 Consolidated Financial Statements Laporan Keaungan Konsolidasian PT Pertamina Hulu Energi 835The original consolidated financial statement included hereinare in Indonesian language.PT PERTAMINA HULU ENERGI DAN ENTITAS ANAK/AND SUBSIDIARIESDaftar 5/171 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)vi. PHM vi. PHMKurang/lebih bayar atau rugi fiskalUnderpayment/Overpayment or fiscal loss__________Pada tanggal 5 Maret 2021, DJP menerbitkanSKP kurang bayar PBB untuk tahun 2018sebesar AS$3.433. Atas SKP tersebut, PHMmengajukan surat keberatan kepada DJP.On March 5, 2021, DGT issued 2018 Land andBuilding Tax Underpayment Tax AssessmentLetter in the amount of US$3.433. PHM hassubmitted an objection letter to DGT.Pada April 2022, PHM menerima hasilkeputusan penolakan keberatan dari kantorpajak untuk SKP tersebut. Pada tanggal 22 Juli2022, PHM mengajukan Surat Banding ataskeputusan tersebut ke Pengadilan Pajak. Padatanggal 28 Mei 2024, Pengadilan Pajakmemutuskan untuk mengabulkan seluruhnyapermohonan banding tersebut. Kemudian DJPmengajukan permohonan PK kepadaMahkamah Agung pada tanggal 3 September2024.In April 2022, PHM received a decision from the taxoffice rejecting its objection. On July 22, 2022, PHMsubmitted appeal letter for the decision letter to theTax Court. On May 28, 2024, Tax Court decided tofully grant the Appeal. Later the DGT submitted anapplication for JR to the Supreme Court onSeptember 3, 2024.Pada tanggal 11 November 2021, DJPmenerbitkan SKP PBB untuk tahun 2019sebesar AS$3.488. Atas SKP tersebut, PHMmengajukan surat keberatan kepada DJP.On November 11, 2021, DGT issued 2019 Landand Building Tax Underpayment Tax AssessmentLetter in the amount of US$3,488. PHM hassubmitted an objection letter to DGT.Pada 17 Mei 2021, DJP menerbitkan SuratKeterangan Fasilitas Perpajakan (SKFP) yangmemberi fasilitas pengurangan PBB TubuhBumi. Namun DJP melalui suratnya tanggal 8September 2021 menyatakan fasilitas ini tidakberlaku untuk tahun pajak 2021. Atas surattersebut, pada tanggal 6 Oktober 2021 PHMmengajukan gugatan ke Pengadilan Pajak.Pada 17 Januari 2023, PHM mendapatkanPutusan Gugatan dari Pengadilan Pajak yangmenyatakan mengabulkan seluruhnyapermohonan Gugatan atas penerapan SKFPatas Pajak Bumi dan Bangunan untuk tahun2021.On May 17, 2021 DGT issued Tax Facility Letterwhich provide a facility of reduction of subsurfaceLand and Building Tax for upstream oil & gastaxpayers. However on September 8, 2021 DGTstated on the letter that the facility was notapplicable for year 2021. Based on that notificationletter, on October 6, 2021 PHM filed a Lawsuit tothe Tax Court. On January 17, 2023, PHM receiveda lawsuit decision from the Tax Court which fullygranted the lawsuit request regarding theapplication of the Tax Facility Letter on Land andBuilding Tax for year 2021.Nomor dan tanggalpenerbitan surat ketetapan/Number and issue date ofAssesment letterTahunpajak/FiscalyearJenis pajak/Type of taxesMenurutDirektorat JenderalPajak/According toIndonesian Tax OfficeMenurutPerusahaan/According tothe CompanyStatus padatanggal laporankeuangan/Status as ofthe date offinancial statements00001//276/18/081/215 Maret/March 5, 20212018 Pajak Bumi danBangunan/Land andBuilding TaxKurang bayarsetara/Underpaymentof equivalent US$3,433Nihil/ Nil Pengadilan Pajakmengabulkanseluruhnya Banding/Tax Court fully grantedthe Company%u2019s appeal00001//276/19/081/2111 November/November 11,20212019 Pajak Bumi danBangunan/Land andBuilding TaxKurang bayarsetara/Underpaymentof equivalent US$3,488Nihil/ Nil Dalam proseskeberatan/ In objectionprocessS-1195/WPJ.07/KP.10/20218 September/September 8,20222021 Pajak Bumi danBangunan/ Landand Building TaxTidak berlaku/ NotapplicableBerlaku/Applicable MA menolak PK yangdiajukan DJP/SupremeCourt rejected DGT%u2019sJudicial Review