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01020304050607 Consolidated Financial Statements Laporan Keaungan Konsolidasian PT Pertamina Hulu Energi 839The original consolidated financial statement included hereinare in Indonesian language.PT PERTAMINA HULU ENERGI DAN ENTITAS ANAK/AND SUBSIDIARIESDaftar 5/175 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)viii. PHE Ogan Komering viii. PHE Ogan KomeringKurang/lebih bayar atau rugi fiskalUnderpayment/Overpayment or fiscal loss .Nomor dan tanggalpenerbitan suratketetapan/ Numberand issue date ofassesment letterTahunpajak/Fiscal yearJenis pajak/Type of taxesMenurutDirektorat JenderalPajak/According toIndonesian Tax OfficeMenurutPerusahaan/Accordingto theCompanyStatus padatanggal laporankeuangan/Status as ofthe date offinancial statements00005/216/12/081/1717 Maret/March 17,20172012 PPh Badan/Corporate IncomeTaxKurang bayarsebesar/Underpayment ofUS$38,023 (nilaipenuh/full amount)Nihil/Nil Menunggu keputusanPeninjauanKembali/Waiting forJudicial ReviewDecision00014/203/12/081/1717 Maret/March 17,20172012 PPh Pasal 23/Witholding TaxArt.23Kurang bayarsebesar/Underpayment ofRp159.2 million (Equiv.US$10)Nihil/Nil Menunggu keputusanPeninjauanKembali/Waiting forJudicial ReviewDecision00004/287/20/081/2200005/287/20/081/2200006/287/20/081/2200007/287/20/081/2200008/287/20/081/2200009/287/20/081/2200010/287/20/081/2200011/287/20/081/2220 April /April 20, 20222020 PPN /VATKurang bayarsebesar/Underpayment of Rp516million (Equiv. US$36)Nihil/Nil Keberatan ditolak dantidak diajukanBanding/Objection wasrejected but Appeal willnot be submittedPada tanggal 17 Maret 2017, DirektoratJenderal Pajak menerbitkan Surat KetetapanPajak Kurang Bayar (SKPKB) atas PajakPenghasilan Badan dan Pajak PenghasilanPasal 23. Pada tanggal 13 Juni 2017, PHEOgan Komering (PHE OK) mengajuankeberatan atas SKPKB tersebut ke DJP. Pada11 Mei 2018, PHE OK menerima hasilkeputusan penolakan keberatan dari kantorpajak untuk SKPKB tersebut. Pada tanggal 8Agustus 2018, PHE OK mengajukan bandingke Pengadilan Pajak. Pada tahun 2020, PHEOK mendapatkan Putusan Banding dariPengadilan Pajak yang menyatakanmengabulkan seluruhnya permohonanBanding untuk tahun 2012. Selanjutnya DJPmelakukan permohonan PK kepadaMahkamah Agung pada tanggal 12 Oktober2020. PHE OK telah menyampaikan SuratKontra Memori pada tanggal 18 November2020 dan saat ini menunggu Putusan PK.On March 17, 2017 Directorate General ofTaxes (DGT) issued underpayment taxassessment letters (SKPKB) for CorporateIncome Tax and Withholding Tax Art 23 forfiscal year 2012. On June 13, 2017 PHE OganKomering (PHE OK) submitted objection letterto DGT. On May 11, 2018 received a decisionfrom the tax office rejecting its objectionagainst the SKPKB. On August 8, 2018 PHEOK has submitted appeal letter for thedecision letter to the tax court. In year 2020,PHE OK has received the letter of AppealDecision from the Tax Court stating that theyrefused the appeal for year 2012. In year2020, PHE OK received the Appeal Decisionfrom the Tax Court stating that they fullygranted the Appeal for year 2012. Later theDGT submitted a request for Judicial Reviewto the Supreme Court on October 12, 2020.PHE OK had submitted a ContraMemorandum Letter on November 18, 2020and is currently awaiting the JR Decision.Pada tanggal 20 April 2022, DJP menerbitkanSKP PPN tahun 2020 dengan sebesar Rp516juta (nilai penuh). Pada 19 Juli 2022, PHE OKmenyampaikan surat keberatan atas SKPKBtersebut. Pada bulan November danDesember 2022, PHE OK menerima hasilkeputusan penolakan seluruh keberatan darikantor pajak untuk SKPKB tersebut. Pertanggal 31 Desember 2023, PHE OK tidakakan mengajuan surat banding ke PengadilanPajak.On April 20, 2022 DGT issued underpaymenttax assessment letter VAT (SKP PPN) for year2020 amounting to Rp516 million (fullamount). On July 19, 2022 PHE OK submittedobjection letters to DGT. In November andDecember 2022, PHE OK received thedecision letters from the Tax Office rejectingits objection against the SKPKB. As ofDecember 31, 2023, PHE OK will not submitappeal letters to the Tax Court.