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Laporan Tahunan %u2022 Annual Report 842HULU ENERGIThe original consolidated financial statement included hereinare in Indonesian language.PT PERTAMINA HULU ENERGI DAN ENTITAS ANAK/AND SUBSIDIARIESDaftar 5/178 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)xi. PHKT (lanjutan) xi. PHKT (Continued)Pada tanggal 26 April 2022, DJPmenerbitkan SKP kurang bayar PBB untuktahun 2019-2020 sebesar AS$10.832. AtasSKP tersebut, PHKT telah mengajukansurat keberatan kepada DJP.Pada tanggal 22 Juni 2023, PHKTmenerima hasil keputusan penolakankeberatan dari kantor pajak untuk SKPPBBtahun 2020. Pada tanggal 14 September2023, PHKT telah mengajukan Bandingatas putusan tersebut kepada PengadilanPajak.On April 26, 2022, DGT issued 2019-2020Land and Building Tax Underpayment TaxAssessment Letter in the amount ofUS$10,832. PHKT has submitted an objectionletter to DGT.On June 22, 2023, PHKT received a decisionfrom the tax office rejecting its objection for theyear 2020. On September 14, 2023, PHKThad submitted appeal letter for the decisionletter to the tax court.Pada tanggal 13 Juli 2023, PHKT menerimahasil keputusan penolakan keberatan darikantor pajak untuk SKPPBB tahun 2019.Pada tanggal 14 September 2023, PHKTtelah mengajukan Banding atas putusantersebut kepada Pengadilan Pajak.On July 13, 2023, PHKT received a decisionfrom the tax office rejecting its objection for theyear 2019. On September 14, 2023, PHKThad submitted an appeal letter for the decisionletter to the tax court.xii. PHR xii. PHRPerusahaan menerima SKPD PAT (SuratKetetapan Pajak Daerah atas Pajak AirTanah) masa Agustus sampai denganOktober 2021 dari Pemerintah DaerahRokan Hilir (%u201cRohil%u201d) (tertanggal 12November 2021) dan Siak (tertanggal 19November 2021) total SKPD senilaiRp103,8 miliar. SKPD PAT ini diterbitkanatas pemanfaatan air terproduksi yangmenurut Perusahaan seharusnya tidakdikenakan PAT karena bukan merupakanobjek menurut Peraturan Menteri ESDMNomor 20 Tahun 2017 tentang PedomanPenetapan Nilai Perolehan Air Tanah.Perusahaan kemudian mendapatkanpenegasan tertulis dari Sekretaris JenderalKementrian ESDM melalui Surat Nomor T150/HK.01/SJN.H/2022 tanggal 2 Februari2022 yang menyatakan bahwa pengenaanPAT pada kegiatan usaha hulu migas untukair yang ikut terproduksi hendaknyamenunggu perubahan Peraturan MenteriESDM Nomor 20 Tahun 2017 selesaidiundangkan. Perusahaan menempuh jalurdispute (proses keberatan) sebagaimanadiminta oleh Pemerintah Daerah Rohil,sedangkan Pemerintah Daerah Siak dapatmemahami penjelasan perusahaansehingga memutuskan untuk tidakmenindaklanjuti penagihan SKPD.The Company received SKPD PAT (RegionalTax Assessment Letter on Ground WaterTax) for the period August to October 2021from the Municipal Governments of RokanHilir (%u201cRohil%u201d) (dated November 12, 2021) andSiak (dated November 19, 2021) with a totalSKPD worth IDR103.8 billion. This SKPDPAT was issued for the use of associatedwater / produced water which according tothe Company should not be subject to PATbecause it is not an object according to theRegulation of the Minister of Energy andMineral Resources Number 20 of 2017concerning Guidelines for Determining theAcquisition Value of Groundwater. TheCompany then received confirmation letterfrom Secretary General of the Ministry ofEnergy and Mineral Resources throughLetter No. T-150/HK.01/SJN.H/2022 datedFebruary 2, 2022 which stated that theimposition of PAT for water by-producedduring upstream Oil and gas businessactivities should wait for changes on Ministerof Energy and Mineral Resources RegulationNo. 20 of 2017, which still on process of to bepromulgated. The company took the dispute(objection process) as requested byMunicipal Governments of Rokan Hilir, whileMunicipal Governments of Siak the canaccept the explanation of Company so decidenot to issue SKPD.