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EMPOWERING INDUSTRY ENABLING LIFE Laporan Terintegrasi 2025 Integrated Report PT Samator Indo Gas Tbk
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Prawacana
Preface
EMPOWERING INDUSTRY
ENABLING LIFE
Laporan Terintegrasi 2025 Integrated Report
Tahun 2025 menandai fase akselerasi bagi PT Samator Indo Gas The year 2025 marked an acceleration phase for PT Samator Indo
Tbk. Perseroan terus mempertahankan posisi terdepan di industri Gas Tbk. The Company maintained its leadership in Indonesia’s
gas nasional sekaligus memperkuat kontribusinya dalam mendukung industrial gas industry while strengthening its contribution to the
pertumbuhan berbagai sektor industri. Melanjutkan semangat "All growth of key industrial sectors. Building on the spirit of "All in
in Greatness" yang dibangun pada tahun sebelumnya, Perseroan Greatness" introduced in the previous year, the Company enhanced
meningkatkan keunggulan operasional untuk memperkuat peran its operational excellence to reinforce its strategic role in supporting
strategis dalam menopang daya saing industri Indonesia. the competitiveness of Indonesian industry.
Di tengah dinamika biaya dan intensitas investasi yang meningkat, Amid rising costs and increasing investment intensity, the Company
Perseroan tetap mencatat pertumbuhan pendapatan yang continued to record sustainable revenue growth while maintaining
berkelanjutan serta menjaga likuiditas yang sehat dengan peringkat healthy liquidity and a stable credit rating outlook. Capacity and
kredit pada outlook stabil. Ekspansi kapasitas dan distribusi juga distribution expansion also progressed, with operations now reaching
terus dilanjutkan hingga menjangkau 30 provinsi termasuk wilayah 30 provinces including eastern Indonesia. The commissioning of 3
timur Indonesia. Beroperasinya 3 (tiga) fasilitas baru, yaitu 2 (dua) (three) new facilities, namely 2 (two) Liquefaction Plants in Batam
Liquefaction Plant yang berlokasi di Batam dan Cikande, serta and Cikande as well as 1 (one) Nitrogen On-Site Plant in Batam,
1 (satu) Nitrogen On-Site Plant di Batam, semakin memperkuat further strengthened supply chain reliability and improved service
keandalan rantai pasok serta fleksibilitas layanan Perseroan dalam flexibility to meet growing industrial demand.
memenuhi kebutuhan industri yang semakin beragam.
Melalui penguatan infrastruktur produksi, modernisasi fasilitas, serta Through stronger production infrastructure, facility modernization,
optimalisasi jaringan logistik, Perseroan terus meningkatkan efisiensi and optimization of its logistics network, the Company continues
operasional dan kualitas layanan. Sejalan dengan komitmen to improve operational efficiency and service quality. In line with its
keberlanjutan, Perseroan juga mengembangkan efisiensi energi dan sustainability commitment, the Company is also advancing energy
solusi rendah karbon serta menjajaki potensi gas ramah lingkungan efficiency and low-carbon solutions while exploring environmentally
dan hidrogen untuk mendukung transisi menuju Net Zero Emissions. friendly gases and hydrogen potential to support the transition
Dengan fondasi tersebut, Perseroan terus memperkuat perannya toward Net Zero Emissions. This foundation enables the Company
dalam menjaga keandalan pasokan gas industri dan mendukung to continue strengthening reliable industrial gas supply while
keberlanjutan aktivitas industri nasional. supporting the sustainability of national industrial activities.
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Kesinambungan Tema
Theme Continuity
2024
ALL IN GREATNESS
Pada tahun 2024, menjelang peringatan hari jadi In 2024, ahead of its 50th anniversary in 2025, PT
ke-50 pada tahun 2025, PT Samator Indo Gas Samator Indo Gas Tbk has chosen the theme "All in
Tbk mengusung tema "All in Greatness", yang Greatness", reflecting the Company's full commitment
mencerminkan komitmen dan dedikasi penuh and dedication to serving customers, society, and
perusahaan dalam melayani pelanggan, masyarakat, the nation in meeting industrial gas needs. Using this
dan negara untuk memenuhi kebutuhan gas industri. theme, the Company reaffirms its efforts to deliver
Melalui tema ini, Perseroan menegaskan upayanya quality products, responsive customer service, and
untuk memberikan produk berkualitas, layanan improve process efficiency to maintain its position as
pelanggan yang responsif, serta meningkatkan the leading industrial gas company in Indonesia. This
efisiensi proses demi mempertahankan posisi sebagai commitment is also shown by the operation of 3 new
perusahaan gas industri terdepan di Indonesia. plants and 2 filling stations, expanding the Company's
Komitmen ini juga tercermin dari beroperasinya 3 network to 57 plants and 103 filling stations across
pabrik baru dan 2 stasiun pengisian, yang memperluas 29 provinces, while supporting infrastructure
jaringan perusahaan menjadi 57 pabrik dan 103 development initiatives set by the Indonesian
stasiun pengisian di 29 provinsi, sekaligus mendukung government.
pembangunan infrastruktur yang dicanangkan oleh
pemerintah Indonesia.
Perseroan terus melangkah maju dengan visi yang The Company continues to move forward with a
berani dan fokus yang kuat untuk menciptakan bold vision and strong focus on making significant
lompatan besar di masa depan. Dalam leaps into the future. Throughout this journey, the
perjalanan tersebut, Perseroan terus berinovasi Company continues to innovate and improve its
dan meningkatkan kemampuan beradaptasi, adaptability, despite facing a number of challenges.
meskipun dihadapkan pada berbagai tantangan. By emphasizing resilience and creating excellence not
Dengan menekankan daya tahan dan menciptakan only in products but also in behavior, the Company
keunggulan, tidak hanya pada produk, tetapi inspires enthusiasm to achieve extraordinary
juga dalam perilaku, Perseroan membangkitkan achievements. This demonstrates the Company's
semangat untuk mencapai hasil yang luar biasa. determination to remain relevant and excel in the
Hal ini menunjukkan tekad perusahaan untuk tetap face of the evolving industrial gas dynamics.
relevan dan unggul dalam menghadapi dinamika
industri gas yang terus berkembang.
Tidak hanya berfokus pada pencapaian prestasi, Not only focused on achieving milestones, the
Perseroan juga berkomitmen untuk memberikan Company is also committed to creating a broader
dampak positif yang lebih luas melalui pendekatan positive impact through sustainability approaches.
keberlanjutan. Perseroan menjalankan strategi The Company executes its Environmental, Social, and
Environmental, Social, and Governance (ESG) dengan Governance (ESG) strategy responsibly, integrating
penuh tanggung jawab, mengintegrasikan praktik environmentally-friendly practices, inclusive social
ramah lingkungan, kebijakan sosial yang inklusif, dan policies, and transparent governance. These initiatives
tata kelola yang transparan. Inisiatif-inisiatif tersebut align with the Company’s efforts to make a tangible
sejalan dengan upaya Perseroan untuk memberikan contribution to improving quality of life, preserving the
kontribusi nyata dalam peningkatan kualitas hidup, environment, and ensuring long-term sustainability.
pelestarian lingkungan, serta keberlanjutan jangka The Company strives to prioritize not only profit but
panjang. Perseroan berusaha untuk tidak hanya also to create a lasting positive impact for society and
mengutamakan keuntungan, tetapi juga mencapai the environment.
dampak positif yang berkelanjutan bagi masyarakat
dan lingkungan.
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2023
REINVENT & ELEVATE
Selama beberapa tahun terakhir, revolusi industri Over the last few years, the Industrial Revolution 4.0
4.0 telah mentransformasi dan merevitalisasi sektor has transformed and revitalized the manufacturing
manufaktur guna meningkatkan daya saing industri sector, aiming to increase the competitiveness of
nasional. PT Samator Indo Gas Tbk (SIG), perusahaan national industry. PT Samator Indo Gas Tbk (SIG),
gas industri terbesar di Indonesia saat ini, senantiasa Indonesia's most significant industrial gas company,
berdedikasi penuh untuk terus melayani pelanggan, continues to serve customers, the community, and
masyarakat, dan negara dengan menyediakan produk the country by providing innovative products and
yang inovatif dan solutif. solutions.
Komitmen kami untuk mencapai pertumbuhan yang Our commitment to achieving progressive and
progresif dan berkelanjutan tercermin melalui upaya sustainable growth is manifested through our efforts
kami dalam menjalankan operasional yang efisien, in carrying out efficient, productive, and profitable
produktif, dan profitabel. Didukung oleh 55 pabrik operations. Supported by 55 plants and 103 filling
dan 103 stasiun pengisian yang tersebar di 29 provinsi stations across 29 provinces in Indonesia, we strive to
Indonesia, kami terus memperkuat infrastruktur build infrastructure continuously and optimally utilize
dan memanfaatkan sumber daya alam dengan natural resources to ensure the people’s welfare.
optimal demi kesejahteraan dan kelangsungan hidup
masyarakat.
Dengan inovasi yang berkesinambungan, dedikasi With sustainable innovation, high dedication, and
tinggi, dan transformasi yang dinamis, kami akan terus dynamic transformation, we continue to adapt and
beradaptasi dan berevolusi agar dapat menciptakan evolve to generate optimum value. We are prepared
nilai tambah yang optimal. Kami siap menghadapi to face any challenges and overcome problems amid
tantangan dan sigap untuk mengatasi masalah dalam all conditions. We always believe that SIG can keep
situasi apa pun. Kami percaya, berbekal dukungan dan growing and deliver meaningful values for life with
kepercayaan dari seluruh pemangku kepentingan, SIG support and trust from all stakeholders.
akan terus berkembang dan memberikan manfaat
yang bermakna bagi kehidupan.
2022
BANGKIT DAN TUMBUH Rise and Thrive
Tahun 2022 adalah momentum kebangkitan ekonomi 2022 marks the beginning of the momentum for
(rising) dan kembalinya energi pertumbuhan industri. economic revival (rising) and energy restoration
Perseroan bisa melihat dengan jelas bahwa tanda- for industrial expansion. The Company can detect
tanda pertumbuhan industri untuk tumbuh pesat dan signals of industrial development to expand rapidly
kuat di tengah tantangan yang terjadi (thriving). and firmly in the face of current problems (thriving).
Di sepanjang tahun 2022, Perseroan berhasil During 2022, the Company was able to carve out
menorehkan berbagai pencapaian dan penghargaan many milestones and honors due to synergy and
berkat sinergi dan kerja sama tim yang solid di excellent collaboration amid challenging situations.
tengah kondisi yang masih dipenuhi tantangan. The Company has achieved a rating upgrade to
Perseroan telah meraih kenaikan peringkat menjadi A(idn) with a Stable outlook from Fitch Ratings and
A(idn) dengan outlook Stabil dari Fitch Ratings dan a rating from Sustainalytics ESG Risk Rating. The
pemeringkatan oleh Sustainalytics ESG Risk Rating. signing of the KADIN Net Zero Hub Memorandum
Penandatanganan Nota Kesepahaman KADIN Net of Understanding was also carried out as a step for
Zero Hub juga dilakukan sebagai langkah Perseroan the Company to realize sustainable business value.
merealisasikan nilai bisnis berkelanjutan. Selain itu, per In addition, as of December 31, 2022, the Company's
31 Desember 2022, saham Perseroan juga terindeks shares are also indexed in several respectable stock
dalam beberapa indeks saham terhormat, seperti indices, such as IDX80, IDX ESG Leader, and JII70.
IDX80, IDX ESG Leader, dan JII70.
Perseroan akan terus berupaya mewujudkan The Company will continue to strive to realize its
komitmen dalam mencapai pertumbuhan yang baik commitment to achieve excellent and sustainable
dan berkelanjutan serta memberikan nilai tambah growth and provide added value to all stakeholders
bagi seluruh pemangku kepentingan, tidak hanya regarding operational performance and the values
dalam kinerja operasional, namun juga nilai-nilai yang that the Company reflects.
dicerminkan Perseroan.
4 Laporan Terintegrasi 2025
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2021
PENGABDIAN TANPA BATAS Endless Devotion
Tahun 2021 menjadi periode bersejarah bagi The year 2021 was a remarkable period for Indonesia
Indonesia di mana berkat rahmat-Nya serta usaha, when the number of Covid-19 cases continued to
kerja sama dan perjuangan segenap bangsa, jumlah decrease significantly from time to time, thanks to
kasus Covid-19 terus menurun secara signifikan dari God’s grace and also to all efforts and cooperation
waktu ke waktu. Sebagai produsen oksigen medis of people of the nation. As the largest medical oxygen
terbesar di Indonesia, PT Aneka Gas Industri Tbk producer in Indonesia, PT Aneka Gas Industri Tbk took
turut mendukung usaha tersebut secara proaktif part proactively and coordinated continuously with
dan berkoordinasi tiada henti bersama Pemerintah the Government through ongoing initiatives in ensuring
melalui upaya berkelanjutan dalam memastikan optimum availability of medical oxygen throughout
ketersediaan oksigen medis agar dapat terpenuhi the country, especially when the pandemic cases
secara optimal ke seluruh penjuru negeri, terutama experienced a sharp increase in mid-2021.
ketika kasus pandemi mengalami peningkatan tajam
di pertengahan tahun 2021.
Komitmen Perseroan untuk memperjuangkan The Company’s commitment to put national safety
keselamatan nasional tersebut didukung pula first was also supported by a policy of not raising
dengan kebijakan untuk tidak menaikkan harga the selling price even in an emergency situation. This
jual meski dalam situasi darurat. Pengabdian tanpa endless devotion was actually shown by the late
batas ini telah diperlihatkan oleh Almarhum Bapak Mr. Arief Harsono, known as ‘Father of Indonesian
Arief Harsono, Bapak Oksigen Indonesia, yang telah Oxygen’, who has passed away on July 2, 2021. His
berpulang pada 2 Juli 2021. Kepemimpinan beliau leadership as founder of Samator Group and former
sebagai pendiri Samator Group dan Komisaris Utama President Commissioner of the Company inspired us
Perseroan sebelumnya, menginspirasi kami untuk to endlessly give the best to the Nation. This is realized
terus memberikan yang terbaik kepada Republik through our concern to prioritize the public interest,
Indonesia. Hal ini terwujud melalui kepedulian kami which actually makes the Company more resilient
untuk mengutamakan kepentingan publik, yang justru and able to maintain operational performance amid
menjadikan Perseroan semakin tangguh dan mampu various industrial pressures.
mempertahankan kinerja operasional di tengah
berbagai tekanan yang dihadapi.
Integrated Report 2025 5
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Tentang Laporan Terintegrasi
About The Integrated Report
[IR-1A]
Laporan Terintegrasi 2025 PT Samator Indo Gas Tbk (selanjutnya The 2025 Integrated Report of PT Samator Indo Gas Tbk
disebut "Perseroan" atau "kami") disusun untuk memberikan (hereinafter referred to as the "Company" or "we") is prepared to
gambaran menyeluruh mengenai bagaimana Perseroan provide a comprehensive overview of how the Company formulates
menjalankan strategi, mengelola sumber daya, merespons risiko dan and executes its strategy, manages resources, responds to risks and
peluang, serta mempertahankan kinerja usaha di tengah dinamika opportunities, and sustains business performance amid industry
industri dan tuntutan keberlanjutan yang terus berkembang. dynamics and evolving sustainability expectations. The report
Laporan ini mencerminkan bagaimana Perseroan menciptakan, reflects how the Company creates, preserves, and develops value
menjaga, dan mengembangkan nilai melalui keterkaitan antara through the integration of financial performance, operational
kinerja keuangan, keunggulan operasional, pengelolaan aspek excellence, environmental and social management, and sound
lingkungan dan sosial, serta penerapan tata kelola yang baik. governance practices.
Sebagai perusahaan di sektor gas industri, Perseroan memandang As a company operating in the industrial gas sector, the Company
keberlanjutan usaha erat kaitannya dengan kemampuan menjaga views business sustainability as closely linked to its ability to maintain
keandalan pasokan, mutu produk, keselamatan operasional, supply reliability, product quality, operational safety, resource
efisiensi penggunaan sumber daya, serta responsivitas terhadap efficiency, and responsiveness to the needs of the strategic sectors
kebutuhan sektor-sektor strategis yang dilayani. Oleh karena itu, it serves. Accordingly, this Integrated Report not only presents
Laporan Terintegrasi ini tidak hanya memuat capaian kinerja the Company’s performance during the reporting period but also
selama periode pelaporan, tetapi juga menjelaskan fondasi yang explains the foundations that support its business resilience over the
menopang ketahanan usaha Perseroan dalam jangka pendek, short, medium, and long term.
menengah, dan panjang.
Laporan ini mencakup periode 1 Januari 2025 hingga 31 Desember This report covers the period from January 1, 2025 to December 31,
2025 dan menyajikan informasi komparatif terhadap periode 2025 and presents comparative information from the previous period
sebelumnya agar perkembangan kinerja, arah strategi, dan to provide a more comprehensive understanding of performance
pengelolaan keberlanjutan dapat dipahami secara lebih utuh. development, strategic direction, and sustainability management.
Laporan ini merupakan laporan terintegrasi keempat yang This is the fourth integrated report published by the Company and
diterbitkan Perseroan dan akan terus dikembangkan sejalan will continue to be developed in line with improvements in disclosure
dengan peningkatan kualitas pengungkapan, kematangan sistem quality, the maturity of reporting systems, and the evolving
pelaporan, dan kebutuhan informasi para pemangku kepentingan. information needs of stakeholders. [GRI 2-3] [IR-1C]
[GRI 2-3] [IR-1C]
Laporan ini memberikan gambaran kepada para pemangku The report provides stakeholders with an overview of how
kepentingan mengenai bagaimana Perseroan mengelola aspek the Company manages economic, environmental, social, and
ekonomi, lingkungan, sosial, dan tata kelola secara terintegrasi di governance aspects in an integrated manner across the Company
tingkat Perseroan maupun Entitas Anak. Pengungkapan tersebut and its Subsidiaries. These disclosures also reflect the Company’s
mencerminkan kontribusi Perseroan dalam mendukung aktivitas contribution to supporting national industrial activities through the
industri nasional melalui penyediaan gas industri yang andal dan provision of reliable and sustainable industrial gases.
berkelanjutan.
Pada aspek ekonomi, informasi keuangan disajikan berdasarkan For the economic aspect, financial information is presented based
Laporan Keuangan Konsolidasian yang mencakup Perseroan dan on the Consolidated Financial Statements and therefore covers
seluruh Entitas Anak. Pada aspek lingkungan, cakupan pelaporan the Company and all Subsidiaries. For the environmental aspect,
dilakukan secara bertahap sesuai relevansi entitas, kesiapan the reporting scope has been gradually expanded in line with the
sistem pencatatan, serta ketersediaan data pada masing-masing relevance of each entity, the readiness of recording systems, and the
fasilitas operasional untuk periode 2023 hingga 2025, sebagaimana availability of operational data across facilities for the 2023 to 2025
diuraikan lebih lanjut pada bagian Cakupan dan Batasan. [GRI 2-2] period, as further described in the Scope and Boundary section.
[IR-1C] [IR-3E] [IR-3F] [IR-1G] [GRI 2-2] [IR-1C] [IR-3E] [IR-3F] [IR-1G]
6 Laporan Terintegrasi 2025
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Penyusunan laporan ini mengedepankan pendekatan integrated The preparation of this report emphasizes an integrated thinking
thinking, yang menempatkan strategi bisnis, model operasional, approach, which positions business strategy, operating model,
pengelolaan risiko, alokasi sumber daya, dan penciptaan nilai risk management, resource allocation, and value creation as
sebagai elemen yang saling terkait. Melalui pendekatan ini, interconnected elements. Through this approach, the Company
Perseroan berupaya menunjukkan bahwa kinerja usaha tidak demonstrates that business performance is shaped not solely
dibentuk oleh faktor finansial semata, tetapi juga oleh kemampuan by financial factors, but also by its ability to maintain operational
menjaga keandalan operasi, mengelola dampak, memperkuat reliability, manage impacts, strengthen governance, and respond
tata kelola, serta merespons perubahan lingkungan usaha secara adaptively to changes in the business environment.
adaptif.
Dasar penyusunan Laporan Terintegrasi ini mengacu pada The preparation of this Integrated Report refers to applicable
ketentuan yang berlaku di Indonesia serta standar internasional regulations in Indonesia as well as relevant international standards,
yang relevan, antara lain: including:
1. Peraturan Otoritas Jasa Keuangan No. 29/POJK.04/2016 tentang 1. Financial Services Authority Regulation No. 29/POJK.04/2016 on
Laporan Tahunan Emiten atau Perusahaan Publik dengan Annual Reports of Issuers or Public Companies, with content
muatan konten sesuai Surat Edaran Otoritas Jasa Keuangan aligned with Financial Services Authority Circular Letter No. 16/
No. 16/SEOJK.04/2021 tentang Bentuk dan Isi Laporan Tahunan SEOJK.04/2021 on the Form and Content of Annual Reports of
Emiten atau Perusahaan Publik; Issuers or Public Companies;
2. Peraturan Otoritas Jasa Keuangan No. 51/POJK.03/2017 tentang 2. Financial Services Authority Regulation No. 51/POJK.03/2017 on
Penerapan Keuangan Berkelanjutan bagi Lembaga Jasa the Implementation of Sustainable Finance for Financial Services
Keuangan, Emiten, dan Perusahaan Publik; Institutions, Issuers, and Public Companies;
3. Global Reporting Initiative (GRI) Standards 2021, opsi in 3. Global Reporting Initiative (GRI) Standards 2021, in accordance
accordance; option;
4. International Integrated Reporting Framework; dan 4. International Integrated Reporting Framework; and
5. Adopsi awal terhadap International Financial Reporting 5. Initial adoption of International Financial Reporting Standards
Standards (IFRS). (IFRS).
Penyusunan laporan ini telah melalui proses verifikasi internal. Pada This report has been verified internally. For the current reporting
periode ini, laporan belum memperoleh penjaminan dari pihak period, it has not yet been assured by an independent external
eksternal independen. Meski demikian, Perseroan terus memperkuat party. Nevertheless, the Company continues to strengthen data
kualitas data, konsistensi metodologi, dan keandalan pengungkapan quality, methodological consistency, and disclosure reliability to
untuk meningkatkan mutu pelaporan secara berkelanjutan. Ke enhance reporting quality on an ongoing basis. Going forward, the
depan, Perseroan mempertimbangkan penjaminan independen Company is considering independent assurance as a further step to
sebagai langkah lanjutan untuk meningkatkan kredibilitas laporan. strengthen the credibility of the report. [IR-1B] [IR-1D] [IR-1F] [IR-4H]
[IR-1B] [IR-1D] [IR-1F] [IR-4H] [GRI 2-5] [POJK G.1] [GRI 2-5] [POJK G.1]
Sepanjang tahun 2025, tidak terdapat perubahan signifikan dalam Throughout 2025, there were no significant changes in the
pendekatan umum penyusunan Laporan Terintegrasi Perseroan. Company’s overall approach to preparing the Integrated Report. To
Untuk menjaga validitas dan keterbandingan informasi, apabila maintain the validity and comparability of information, if previously
terdapat penyajian kembali atas data atau informasi yang disclosed data or information is restated due to methodological
telah diungkapkan pada laporan sebelumnya akibat perubahan changes, refinements in calculation, or other relevant reasons,
metodologi, penyempurnaan perhitungan, atau alasan lain yang the Company will indicate such information with the notation: (*)
relevan, Perseroan akan memberikan penandaan khusus berupa: (*) restated. [GRI 2-4]
disajikan kembali. [GRI 2-4]
Perseroan terbuka terhadap masukan dari para pemangku The Company welcomes feedback from stakeholders as part of
kepentingan sebagai bagian dari upaya untuk terus meningkatkan its commitment to continuously improve the quality, relevance,
kualitas, relevansi, dan kegunaan laporan ini. Tanggapan, and usefulness of this report. Feedback, questions, or comments
pertanyaan, atau masukan terkait Laporan Terintegrasi dapat regarding the Integrated Report may be submitted through the
disampaikan melalui Lembar Umpan Balik pada bagian akhir Feedback Form provided at the end of the report or through the
laporan maupun melalui saluran komunikasi resmi Perseroan. Company’s official communication channels.
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Penentuan Isi dan Topik Material Laporan
Determination of the Content and Material Topics of the Report
Pelibatan Pemangku Kepentingan
Stakeholders Engagement
[IR-3C] [GRI 2-29] [POJK E.4]
Perseroan memandang pemangku kepentingan sebagai bagian The Company recognizes stakeholders as an essential component
penting dalam keberlangsungan operasional dan pengembangan in sustaining its operations and business development. Given the
strategi usaha. Kegiatan operasional Perseroan yang melibatkan nature of the Company’s activities, which are closely connected to
berbagai sektor industri, komunitas, serta regulator menuntut various industrial sectors, communities, and regulatory institutions,
adanya komunikasi yang terbuka dan berkelanjutan dengan para maintaining open and continuous engagement with stakeholders is
pemangku kepentingan untuk memastikan bahwa kepentingan important to ensure that the Company’s business interests remain
bisnis Perseroan selaras dengan ekspektasi dan kebutuhan. aligned with expectations and concerns.
Melalui proses pelibatan pemangku kepentingan, Perseroan Through stakeholder engagement, the Company obtains valuable
memperoleh berbagai masukan yang menjadi pertimbangan dalam input that supports decision making, risk management, and the
pengambilan keputusan, pengelolaan risiko, serta pengembangan development of sustainability strategies. This process also enables
strategi keberlanjutan. Pendekatan ini juga membantu Perseroan the Company to better understand emerging issues in the external
memahami isu-isu yang berkembang di lingkungan eksternal environment while identifying areas that require greater attention in
sekaligus mengidentifikasi area yang memerlukan perhatian dalam managing economic, social, and environmental impacts.
pengelolaan dampak ekonomi, sosial, dan lingkungan.
Merujuk pada AA1000 Stakeholder Engagement Standard (SES) Referring to the AA1000 Stakeholder Engagement Standard (SES)
2015, Perseroan secara sistematis mengidentifikasi para pemangku 2015, the Company systematically identifies stakeholders who
kepentingan yang memiliki hubungan langsung maupun tidak are directly or indirectly affected by its operational activities. The
langsung dengan kegiatan operasional Perseroan. Proses identifikasi identification process considers several criteria, including influence,
ini dilakukan dengan mempertimbangkan tingkat pengaruh, dependency, responsibility, attention, and perspective of each
ketergantungan, tanggung jawab, perhatian, serta perspektif yang stakeholder group in relation to the Company’s business continuity.
dimiliki oleh masing-masing kelompok pemangku kepentingan
terhadap keberlangsungan usaha Perseroan.
Melalui pendekatan tersebut, Perseroan berupaya membangun Through this approach, the Company aims to establish constructive
hubungan yang konstruktif dan saling menguntungkan dengan para and mutually beneficial relationships with its stakeholders,
pemangku kepentingan, sekaligus memastikan bahwa isu-isu yang while ensuring that the most relevant issues are identified and
paling relevan dapat diidentifikasi dan dikelola secara tepat dalam appropriately addressed within the Company’s business processes
proses bisnis dan strategi keberlanjutan Perseroan. and sustainability strategy.
Pengaruh Pihak yang memberikan pengaruh terhadap pengambilan keputusan yang dilakukan oleh Perseroan terkait
Influence keberlangsungan usaha.
The party that influences the decision-making process made by the Company regarding its business going concern.
Ketergantungan Perseroan memiliki ketergantungan terhadap pihak tersebut, baik secara langsung maupun tidak langsung.
Dependency The Company is dependent on that party, either directly or indirectly.
Tanggung Jawab Perseroan memiliki tanggung jawab, baik saat ini atau di masa yang akan datang, terhadap pihak tersebut.
Responsibility The Company has responsibilities, both currently or in the future, towards that party.
Perhatian Pihak tersebut membutuhkan perhatian dari Perseroan terkait isu ekonomi, sosial, atau lingkungan hidup.
Attention The party requires attention from the Company regarding economic, social, or environmental issues.
Perspektif Pihak tersebut dapat memberikan sudut pandang baru yang sebelumnya belum ada terhadap isu penting
Perspective yang relevan.
The party can provide new perspectives on important relevant issues that were previously unavailable.
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Proses identifikasi memberikan pemahaman mengenai pihak-pihak The identification process enables the Company to determine
yang memiliki keterkaitan signifikan dengan operasional Perseroan, stakeholder groups that have significant relationships with its
termasuk kebutuhan, ekspektasi, serta bentuk interaksi yang operations, including their key expectations, concerns, and relevant
relevan dengan masing-masing kelompok pemangku kepentingan. forms of interaction. Based on this process, the Company establishes
Berdasarkan hasil identifikasi, Perseroan menetapkan pendekatan engagement approaches tailored to the characteristics of each
pelibatan yang disesuaikan dengan karakteristik setiap kelompok stakeholder group. The following table presents the Company’s
pemangku kepentingan. Tabel berikut menyajikan kelompok key stakeholder groups, the basis for their selection, their main
pemangku kepentingan utama Perseroan, dasar pemilihannya, expectations, as well as the Company’s responses and engagement
kebutuhan utama yang diidentifikasi, serta bentuk respons dan methods.
metode pelibatan yang dilakukan oleh Perseroan.
Kelompok Dasar Pemilihan Kebutuhan Respons terhadap Metode Pelibatan Frekuensi
Pemangku Basis of Pemangku Kebutuhan Pemangku Engagement Method Frequency
Kepentingan Selection Kepentingan Kepentingan
Stakeholders Stakeholders Needs Response to
Group Stakeholders Needs
Pelanggan · Ketergantungan Kualitas, ketersediaan, Meningkatkan kualitas Penyelenggaraan Setiap saat,
Customer · Tanggung Jawab keamanan, informasi layanan pelanggan melalui survei pelanggan dan sesuai kebutuhan,
· Perhatian dan layanan inovasi dan pendekatan pengelolaan layanan atau secara
· Dependency pelanggan. pelanggan yang berpusat pelanggan 24/7 melalui tahunan.
· Responsibility Quality, availability, pada kebutuhan. berbagai kanal At any time,
· Attention security, information, Improving customer service komunikasi. as needed, or
and customer service. quality through innovation Conducting customer annually.
and a customer-centric surveys and managing
approach based on needs. customer service 24/7 via
various communication
channels.
Investor dan · Tanggung jawab Pelaksanaan tata · Menyusun strategi Penyelenggaraan Rapat Setiap tahun,
Pemegang · Perspektif kelola perusahaan, peningkatan ekonomi Umum Pemegang sesuai waktu
Saham · Pengaruh kinerja keuangan, dan dan keberlanjutan Saham (RUPS) dan yang ditentukan,
Investor and · Responsibility keberlanjutan. usaha. penyampaian laporan atau sesuai
Shareholders · Perspective The implementation · Menerapkan tata kelola secara berkala. kebutuhan.
· Influence of corporate perusahaan yang baik The implementation of Annually, at the
governance, financial secara optimal. the General Meeting of designated time,
performance, and · Developing strategies Shareholders (GMS) and or as needed.
sustainability. for economic the submission of reports
improvement and periodically.
business sustainability.
· Implementing good
coporate governance
optimally
Karyawan · Tanggung jawab Kelangsungan kerja, Menyediakan Pertemuan manajemen Secara berkala,
Employees · Perspektif pengembangan fasilitas kesehatan, dengan perwakilan sesuai dengan
· Pengaruh kompetensi, pengembangan karyawan, serta agenda
· Responsibility kesehatan, kompetensi, dan evaluasi penyelenggaraan Perseroan dan
· Perspective dan kesejahteraan. kesejahteraan karyawan pelatihan secara kebutuhan
· Influence Job continuity, secara berkala. berkala. karyawan.
competency Providing healthcare Management meetings Periodically, in
development, facilities, competency with employee accordance with
healthcare, and development, and regular representatives, as well the Company's
well-being. employee well-being as conducting training agenda and
evaluations. sessions periodically. employee needs.
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Kelompok Dasar Pemilihan Kebutuhan Respons terhadap Metode Pelibatan Frekuensi
Pemangku Basis of Pemangku Kebutuhan Pemangku Engagement Method Frequency
Kepentingan Selection Kepentingan Kepentingan
Stakeholders Stakeholders Needs Response to
Group Stakeholders Needs
Masyarakat · Tanggung jawab Manfaat sosial Melaksanakan program Melaksanakan forum Setiap tahun
Sekitar · Ketergantungan ekonomi dan bantuan tanggung jawab sosial diskusi dan partisipasi atau sesuai
Surrounding · Perhatian kegiatan sosial perusahaan (Corporate aktif dalam kegiatan kebutuhan
Community · Perspektif masyarakat. Social Responsibility/CSR) sosial bersama program CSR.
· Responsibility Socio-economic yang bermanfaat dan masyarakat. Annually or as
· Dependency benefits and support relevan untuk masyarakat Conducting discussion needed for the
· Attention for community social sekitar. forums and active CSR program.
· Perspective activities. Implementing Corporate participation in social
Social Responsibility activities with the
(CSR) programs that are community.
beneficial and relevant to
the surrounding community.
Pemerintah · Tanggung jawab · Kepatuhan · Menyampaikan · Pelaporan kepada Setiap bulan atau
Government · Pengaruh terhadap regulasi laporan kepatuhan pemerintah dan sesuai ketentuan
· Responsibility yang berlaku. secara reguler sesuai penyampaian regulasi yang
· Influence · Pemenuhan peraturan perundang- dokumen kepatuhan berlaku.
kewajiban undangan. secara berkala. Every month or in
perpajakan dan · Membayar pajak dan · Pembayaran pajak accordance with
penerimaan PNBP. dan PNBP secara the applicable
negara bukan · Submitting compliance tepat waktu regulatory
pajak (PNBP) reports regularly in · Reporting to the provisions.
· Compliance accordance with laws Government
with applicable and regulations. and submitting
regulations. · Paying taxes and compliance
· Fulfilment of tax PNBP (non-tax state documents
obligations and revenues). periodically.
non-tax state · Timely payment of
revenues (PNBP). taxes and PNBP (non-
tax state revenues)
Mitra Usaha · Tanggung jawab Kerja sama yang Meningkatkan Mengadakan pertemuan Setiap triwulan
Business · Ketergantungan saling menguntungkan kemitraan yang saling dengan mitra usaha dan atau sesuai
Partner · Responsibility dan pengelolaan menguntungkan melalui menyediakan sistem dengan
· Dependency rantai pasok yang komunikasi yang efektif dan pengelolaan rantai perjanjian
berkelanjutan. kontrak yang transparan. pasok yang transparan. yang disepakati.
Mutually beneficial Improving mutually Holding meetings with Every quarter or
cooperation and beneficial partnerships business partners in accordance
sustainable supply through effective and providing a with the agreed-
chain management. communication and transparent supply chain upon agreement.
transparent contracts. management system.
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Kelompok Dasar Pemilihan Kebutuhan Respons terhadap Metode Pelibatan Frekuensi
Pemangku Basis of Pemangku Kebutuhan Pemangku Engagement Method Frequency
Kepentingan Selection Kepentingan Kepentingan
Stakeholders Stakeholders Needs Response to
Group Stakeholders Needs
Media Massa Tanggung Jawab Penyampaian Menyediakan informasi · Pemutakhiran Sesuai rencana
Mass Media Responsibility informasi yang terkini yang relevan, informasi pada pelaksanaan
transparan dan akurat, dan tepat waktu situs web Perseroan program
relevan tentang untuk meningkatkan dan Bursa Efek atau sesuai
kinerja dan kegiatan pemahaman publik. Indonesia. kebutuhan.
Perseroan. Providing up-to-date, · Penyelenggaraan In accordance
The provision of relevant, accurate, paparan publik dan with the
transparent and and timely information publikasi siaran pers program
relevant information to improve public · Updating implementation
about the Company's understanding. information on the plan or as
performance and Company's website needed.
activities. and the Indonesia
Stock Exchange.
· Organizing public
expose and
publication of press
releases.
Cakupan dan Batasan Laporan Terintegrasi
Scope and Boundary of the Integrated Report
[GRI 2-2] [IR-3F] [IR-3G]
Laporan Terintegrasi Perseroan menyajikan cakupan pengungkapan The Company’s Integrated Report presents sustainability data
data keberlanjutan yang terus diperluas seiring dengan penguatan disclosures with an expanding reporting scope in line with the
sistem pencatatan dan pengelolaan data di berbagai fasilitas strengthening of data recording and management systems
operasional Perseroan. Pada tahap awal pelaporan, data lingkungan across its operational facilities. In the earlier stages of reporting,
yang dihimpun masih mencakup sejumlah fasilitas produksi tertentu. environmental data covered only several production facilities.
Seiring dengan peningkatan kesiapan sistem pelaporan dan As reporting systems and operational data management improved,
konsistensi pengumpulan data di tingkat operasional, cakupan the scope of disclosure was gradually expanded by 2024 all plants
pelaporan kemudian diperluas secara bertahap hingga pada tahun within the Company’s operational areas had been included in
2024 seluruh pabrik di wilayah operasional Perseroan telah tercakup sustainability reporting. This reporting scope was maintained in
dalam pelaporan keberlanjutan. Cakupan pelaporan tersebut 2025, ensuring that all plants within the Company’s operational
tetap dipertahankan pada tahun 2025, sehingga seluruh pabrik areas continue to be covered in the environmental data recording
dalam wilayah operasional Perseroan terus menjadi bagian dari and reporting system presented in this Integrated Report.
sistem pencatatan dan pelaporan data lingkungan dalam Laporan
Terintegrasi.
Pengungkapan Data Cakupan Pabrik
Data Disclosure Plant Scope
2023 2024 2025
Pengelolaan Energi
Energy Management
Pengelolaan Limbah Seluruh pabrik di wilayah Seluruh pabrik di wilayah Seluruh pabrik di wilayah
Waste Management operasional operasional operasional
Pengelolaan Perubahan Iklim All plants in the operational All plants in the operational All plants in the operational
Climate Change Management area area area
Pengelolaan Air dan Efluen
Water and Effluent Management
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Topik Material Laporan Terintegrasi
Material Topics of the Integrated Report
[IR-3D]
Melalui laporan ini, Perseroan mengungkapkan isu-isu yang dinilai Through this report, the Company discloses issues considered
paling relevan terhadap kegiatan operasional serta memiliki most relevant to its operations and those that have a significant
pengaruh signifikan terhadap keberlanjutan usaha dan kepentingan influence on business sustainability and stakeholder interests. The
para pemangku kepentingan. Pengungkapan topik material disclosure of material topics provides an overview of the priority
tersebut memberikan gambaran mengenai area prioritas dalam areas in managing economic, environmental, and social impacts,
pengelolaan dampak ekonomi, lingkungan, dan sosial, sekaligus while also demonstrating how the Company responds to emerging
menunjukkan bagaimana Perseroan merespons berbagai peluang sustainability challenges and opportunities.
dan tantangan keberlanjutan yang berkembang.
Selain mendukung transparansi dan akuntabilitas, pengungkapan Beyond supporting transparency and accountability, the disclosure
topik material juga mencerminkan kontribusi Perseroan dalam of material topics also reflects the Company’s contribution to the
mendukung Tujuan Pembangunan Berkelanjutan (TPB). Informasi Sustainable Development Goals (SDGs). The preparation of this
yang disajikan dalam laporan ini mengikuti prinsip pelaporan yang report follows the reporting principles established in GRI 1: Foundation
ditetapkan dalam GRI 1: Landasan 2021, sehingga memastikan 2021 to ensure that the information presented remains relevant,
bahwa informasi yang disampaikan relevan, akurat, dan dapat accurate, and reliable for stakeholders.
diandalkan bagi para pemangku kepentingan.
Akurasi Kami melaporkan informasi yang benar dan cukup terperinci agar dapat dilakukan penilaian dampak Perseroan.
Accuracy We report accurate and detailed information so an assessment of the Company’s impact can be conducted.
Kejelasan Kami menyajikan informasi dengan cara yang dapat diakses dan dapat dipahami.
Clarity We present information in a way that is accessible and understandable.
Keterbandingan Kami memilih, menyusun, dan melaporkan informasi secara konsisten agar mereka dapat melakukan analisis mengenai
Comparability perubahan dalam dampak Perseroan seiring waktu dan analisis dampak ini yang berkaitan dengan dampak
perusahaan lain.
We select, organize, and report information consistently so that it allows for the analysis of changes in the Company's
impact over time and the analysis of this impact in relation to other companies' impacts.
Kelengkapan Kami menyediakan informasi yang memadai agar penilaian dampak Perseroan dapat dilakukan selama periode
Completeness pelaporan.
We provide sufficient information to enable the assessment of the Company’s impact during the reporting period.
Konteks Kami melaporkan informasi tentang dampak mereka dalam konteks yang lebih luas dari pembangunan berkelanjutan.
Keberlanjutan We report information about their impact in the broader context of sustainable development.
Sustainability
Context
Ketepatan Waktu Kami melaporkan informasi secara rutin dan menyediakan informasi tersebut secara tepat waktu bagi pengguna
Timeliness informasi untuk mengambil keputusan.
We report information regularly and provide it in a timely manner for users to make decisions.
Keterverifikasian Kami mengumpulkan, mencatat, menyusun, dan menganalisis informasi dengan cara sedemikian rupa sehingga
Verifiability informasi tersebut dapat diteliti untuk menentukan kualitasnya.
We collect, record, organize, and analyze information in such a way that it can be examined to determine its quality.
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Identifikasi dan Penentuan Prioritas Topik
Identification and Prioritization of Topics
[GRI 3-1]
Perseroan secara berkala melakukan penilaian materialitas untuk The Company periodically conducts a materiality assessment to
mengidentifikasi isu-isu yang memiliki dampak paling signifikan identify issues that have the most significant impact on business
terhadap keberlanjutan usaha serta paling relevan bagi para sustainability and are most relevant to stakeholders. For the current
pemangku kepentingan. Pada periode pelaporan ini, Perseroan reporting period, the Company continues to refer to the results of
masih mengacu pada hasil penilaian materialitas yang dilakukan the materiality assessment conducted in 2023. The assessment
pada tahun 2023. Proses tersebut melibatkan identifikasi dan involved the identification and prioritization of sustainability issues
prioritisasi berbagai isu keberlanjutan dengan mempertimbangkan based on internationally recognized reporting frameworks, global
kerangka kerja pelaporan internasional, tren keberlanjutan global, sustainability trends, relevant regulations, and comparisons with
regulasi yang relevan, serta perbandingan dengan perusahaan peer companies through a peer benchmarking approach.
sejenis melalui pendekatan peer benchmarking.
Hasil penilaian materialitas tersebut menjadi acuan bagi Perseroan The results of this materiality assessment serve as a reference for
dalam menetapkan prioritas pengelolaan keberlanjutan, menyusun the Company in determining sustainability priorities, formulating
langkah strategis yang relevan, serta memastikan bahwa isu- relevant strategic initiatives, and ensuring that the most significant
isu yang paling signifikan terus menjadi fokus dalam kegiatan issues remain a focus in operational activities and decision-making
operasional dan pengambilan keputusan. Integrasi hasil materialitas processes. The integration of material topics into the Company’s
ke dalam proses manajemen risiko Perseroan juga membantu risk management framework also helps ensure that significant
memastikan bahwa isu keberlanjutan yang material dikelola secara sustainability issues are systematically managed as part of the
sistematis dalam kerangka pengelolaan risiko Perseroan. Company’s overall risk management practices.
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Daftar Topik Material dan Batasan
List of Material Topic and Its Boundaries
[GRI 3-2]
Topik material yang telah diidentifikasi mencerminkan isu- The identified material topics reflect issues that are significant
isu yang signifikan bagi keberlanjutan Perseroan serta relevan for the Company’s sustainability and relevant to the stakeholders’
dengan kebutuhan pemangku kepentingan. Penentuan topik ini needs. The determination of these topics considers the results of
mempertimbangkan hasil materialitas tahun sebelumnya, tren the previous year’s materiality assessment, industry trends, and
industri, dan regulasi yang berlaku, yang kemudian digunakan applicable regulations, which are then used as the foundation for
sebagai landasan dalam strategi keberlanjutan. Berikut adalah the sustainability strategy. Below is a list of material topics along with
daftar topik material beserta batasan dampaknya, yang mencakup their impact boundaries, covering both the internal and external
lingkup internal dan eksternal Perseroan. scope of the Company.
Topik Material Alasan Bersifat Material Batasan Dampak
Material Topic Reason for Materiality Impact Boundaries
Perseroan dan Eksternal
Entitas Anak Perseroan
Company and External
Subsidiaries Parties
MELAYANI PASAR, MENETAPKAN TREN, DAN MEMENUHI EKSPEKTASI
SERVE THE MARKET, SET THE TREND, AND MATCH EXPECTATION
Kualitas Produk dan Kualitas produk dan layanan menentukan kepuasan pelanggan,
Layanan membangun kepercayaan, serta mendukung keberlanjutan
Quality of Products and bisnis.
Services The quality of products and services determines customer
satisfaction, builds trust, and supports business sustainability.
Kepuasan Pelanggan Kepuasan pelanggan menjadi indikator keberhasilan strategi
Customer Satisfaction Perseroan dalam memenuhi kebutuhan pasar dan menciptakan
loyalitas.
Customer satisfaction is an indicator of the Company's success in
meeting market needs and creating loyalty.
Inovasi Produk dan Inovasi mendukung daya saing Perseroan, adaptasi terhadap tren
Teknologi pasar, serta memenuhi kebutuhan keberlanjutan pelanggan.
Product and Technology Innovation supports the Company's competitiveness, adaptation
Innovation to market trends, and meeting customer sustainability needs.
Peran dalam Penyediaan produk untuk sektor kesehatan seperti gas medis
Infrastruktur Kesehatan mendukung layanan kesehatan masyarakat dan keberlanjutan
Role in Healthcare sosial.
Infrastructure The provision of products for the healthcare sector, such as
medical gases, supports public healthcare services and social
sustainability.
Hubungan dengan Hubungan yang baik dengan komunitas mendukung penerimaan
Komunitas sosial Perseroan di wilayah operasional dan menciptakan dampak
Relationship with positif.
the Community Good relationships with the community support the Company's
social acceptance in the operational areas and create a positive
impact.
Hidrogen Rendah Transisi ke energi bersih dan terbarukan menciptakan nilai
Karbon dan Terbarukan keberlanjutan untuk Perseroan dan mendukung target karbon
Low Carbon and global.
Renewable Hydrogen The transition to clean and renewable energy creates sustainability
value for the Company and supports global carbon targets.
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Topik Material Alasan Bersifat Material Batasan Dampak
Material Topic Reason for Materiality Impact Boundaries
Perseroan dan Eksternal
Entitas Anak Perseroan
Company and External
Subsidiaries Parties
TRANSFORMASI PROSES
PROCESS TRANSFORMATION
Pengelolaan Limbah Pengelolaan limbah yang efektif mengurangi dampak negatif
Waste Management terhadap lingkungan serta mendukung keberlanjutan rantai
pasok.
Effective waste management reduces negative environmental
impacts and supports the sustainability of the supply chain.
Manajemen Energi Efisiensi energi membantu mengurangi biaya operasional dan
Energy Management dampak emisi karbon Perseroan.
Energy efficiency helps lower operational costs and reduce the
Company’s carbon emissions.
Manajemen Perubahan Strategi mitigasi perubahan iklim mendukung kontribusi Perseroan
Iklim terhadap target global net-zero carbon.
Climate Change Climate change mitigation strategies support the Company’s
Management contribution to global net-zero carbon targets.
Pengelolaan Air dan Pengelolaan air yang baik mendukung keberlanjutan sumber
Efluen daya air dan lingkungan sekitar.
Water and Effluent Proper water management ensures the sustainability of water
Management resources and the surrounding environment.
Konservasi Pelestarian keanekaragaman hayati mendukung perlindungan
Keanekaragaman Hayati ekosistem yang terdampak oleh operasional Perseroan.
Biodiversity Biodiversity conservation supports the protection of ecosystems
Conservation affected by the Company's operations.
Siklus Hidup Produk Pengelolaan siklus hidup produk mendukung pengurangan limbah
Product Life Cycle dan efisiensi penggunaan material.
Product lifecycle management supports waste reduction and
material usage efficiency.
Ekonomi Sirkular Ekonomi sirkular menciptakan nilai tambah dari limbah dan
Circular Economy mendukung pengurangan dampak lingkungan.
The circular economy creates added value from waste and
supports the reduction of environmental impact
BUDAYA KOLABORASI
CULTURE OF COLLABORATION
Kesehatan dan Kesehatan dan keselamatan kerja menjaga lingkungan kerja yang
Keselamatan Kerja sehat, mencegah kecelakaan, dan meningkatkan produktivitas
Occupational Health and karyawan.
Safety Occupational health and safety maintain a healthy work
environment, prevent accidents, and improve employee
productivity.
Pengembangan Sumber Pengembangan SDM meningkatkan kompetensi, mendukung
Daya Manusia keberlanjutan tenaga kerja, dan menciptakan daya saing
Human Capital Development Perseroan.
Human Capital Development improves competencies, supports
workforce sustainability, and strengthens the Company’s
competitiveness.
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Topik Material Alasan Bersifat Material Batasan Dampak
Material Topic Reason for Materiality Impact Boundaries
Perseroan dan Eksternal
Entitas Anak Perseroan
Company and External
Subsidiaries Parties
Keberagaman dan Kesetaraan dan keberagaman menciptakan lingkungan kerja
Kesetaraan inklusif serta mendukung prinsip tata kelola dan hak asasi
Diversity and Equal manusia.
Opportunities Equity and diversity foster an inclusive workplace environment
and uphold governance principles and human rights.
TATA KELOLA DAN MANAJEMEN RISIKO
GOVERNANCE AND RISK MANAGEMENT
Tata Kelola Perusahaan Tata kelola yang baik dan transparansi mendukung kepercayaan
dan Transparansi pemangku kepentingan dan memastikan kepatuhan hukum.
Corporate Governance Good governance and transparency support stakeholder trust
and Transparency and ensure legal compliance.
Privasi dan Keamanan Perlindungan data menjaga kepercayaan pelanggan dan
Data mencegah risiko kebocoran informasi yang sensitif.
Data Privacy and Security Data protection maintains customer trust and prevents the risk of
sensitive information leakage.
Hak Asasi Manusia Penghormatan terhadap hak asasi manusia mendukung
Human Rights keberlanjutan sosial dan memastikan kepatuhan terhadap
standar internasional.
Respect for human rights supports social sustainability and
ensures compliance with international standards.
Manajemen Hukum Kepatuhan terhadap hukum dan regulasi mencegah risiko hukum
dan Regulasi yang dapat merugikan reputasi Perseroan.
Management of Legal and Compliance with laws and regulations prevents legal risks that
Regulatory Environment could harm the Company’s reputation.
Etika Bisnis dan Integritas Kepatuhan terhadap Kode Etik mencegah risiko reputasi dan
Business Ethics and Integrity mendukung praktik bisnis yang sehat dan berkelanjutan.
Compliance with the Code of Ethics prevents reputational risks
and supports healthy and sustainable business practices.
Manajemen Rantai Pengelolaan rantai pasok yang berkelanjutan mendukung efisiensi
Pasokan operasional serta memenuhi standar keberlanjutan.
Supply Chain Management Sustainable supply chain management supports operational
efficiency and meets sustainability standards.
Berdasarkan topik material yang telah diidentifikasi, Perseroan Based on the identified material topics, the Company further
selanjutnya melakukan pemetaan tingkat prioritas setiap topik assessed the priority level of each topic by engaging stakeholders
dengan melibatkan pemangku kepentingan melalui proses survei through surveys and internal evaluations. This process considers the
dan evaluasi internal. Proses ini mempertimbangkan tingkat importance of each issue to stakeholders as well as the significance
kepentingan isu bagi pemangku kepentingan serta signifikansi of its impact on the Company’s business sustainability. The results of
dampaknya terhadap keberlanjutan usaha Perseroan. Hasil this assessment are presented in the form of a materiality matrix,
pemetaan tersebut kemudian divisualisasikan dalam bentuk illustrating the priority level of each topic within the Company’s
matriks materialitas yang menggambarkan tingkat prioritas setiap Integrated Report, as shown in the following matrix.
topik dalam Laporan Terintegrasi Perseroan, sebagaimana disajikan
pada matriks berikut.
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Monitor Kelola Prioritas Strategis
Monitor Manage Strategic Priority
Kualitas Kesehatan
Produk dan dan
Peran dan Keselamatan
Layanan
Keamanan Kerja
Quality of
Data Occupational
Products and
Data Privacy Health and
Services
and Security Safety
Pengembangan Kepuasan
Inovasi
Sumber Daya Pelanggan
Produk dan
Manusia Customer
Teknologi
Human Capital Satisfaction
Product and
Development
Dampak terhadap Pemangku Kepentingan
Technology
Innovation Pengelolaan Tata Kelola Manajemen
Limbah Perusahaan dan Energi
Keberagaman Waste Transparansi Energy
Impact on the Stakeholders
dan Management Corporate Management
Kesetaraan Governance and
Peran dalam Diversity Transparency
Manajemen
Infrastruktur and Equal Perubahan
Kesehatan Opportunities Iklim
Role in Climate
Healthcare Change
Infrastructure Management
Hak Asasi Manajemen Hukum Etika Bisnis dan Pengelolaan
Konservasi Siklus Hidup Hidrogen Manusia dan Regulasi Integritas Air dan Efluen
Keanekaragaman Produk Rendah Human Management Business Ethic and Water and
Hayati Product Life Karbon dan RIghts of Legal and Integrity Effluent
Biodiversity Cycle Terbarikan Regulatory Management
Conservation Low Environment
Carbon and
Manajemen Rantai Pasokan
Renewable
Supply Chain Management
Hydrogen
Hubungan dengan Komunitas
Relationship with the Community
Ekonomi
Sirkular
Circular
Economy
Dampak terhadap Keberlangsungan Bisnis
Impact on Business Going Concern
Serve the Market, Set the Trend, Process Culture of Governance and
and Match Expectation Transformation Collaboration Risk Management
Integrated Report 2025 17
PT Samator Indo Gas Tbk
Page 18
Daftar Isi
Table of Contents
2 Prawacana 6 Tentang Laporan Terintegrasi 18 Daftar Isi
Preface About the Integrated Report Table of Contents
3 Kesinambungan Tema 8 Penentuan Isi dan
Theme Continuity Topik Material Laporan
Determination of the Content and
Material Topics of the Report
Kilas Kinerja 2025
Performance Overview in 2025
22 Penciptaan Nilai 2025 32 Informasi Penghentian Sementara 34 Kilas Peristiwa 2025
Value Creations in 2025 Perdagangan Saham dan/atau Highlighted Events In 2025
Penghapusan Pencatatan Saham
24 Ikhtisar Kinerja 2025 Information on Share Suspension 39 Penghargaan dan Sertifikasi
2025 Performance Highlights and/or Delisting Awards and Certifications
31 Ikhtisar Kinerja Saham 32 Informasi Obligasi, Sukuk, atau 41 Keanggotaan dalam Asosiasi atau
Capital Market Highlights Obligasi Konversi Organisasi
Information on Bond, Sukuk, or Membership in Association or
32 Aksi Korporasi Organization
Convertible Bond
Corporate Action
Laporan Manajemen
Management Report
44 Laporan Dewan Komisaris 52 Laporan Direksi
Board of Commissioners Report Board of Directors Report
Profil Perusahaan
Company Profile
68 Informasi Umum dan Identitas 83 Perubahan Perseroan yang Bersifat 108 Kronologi Pencatatan Efek Lainnya
Perseroan Signifikan Other Securities Listing Chronology
General Information and Company Significant Changes in the Company
Identity 112 Informasi Peringkat Efek
84 Struktur Organisasi Securities Rating Information
69 Riwayat Singkat Perseroan Organization Structure
The Company at a Glance 114 Entitas Anak, Perusahaan Asosiasi,
88 Profil Dewan Komisaris dan Perusahaan Ventura Bersama
72 Jejak Langkah Board of Commissioners’ Profile Subsidiaries, Associates, and Joint
Milestones Ventures
97 Profil Direksi
74 Visi, Misi, dan Tata Nilai Perseroan Board of Directors’ Profile 116 Akuntan Publik
Company Vision, Mission, and Values Public Accountant
104 Informasi Pemegang Saham
76 Bidang Usaha Shareholders Information 117 Lembaga/Profesi Penunjang
Line of Business Pasar Modal
106 Struktur Grup Perseroan Institutions/Professions Supporting the
79 Proses dan Model Bisnis The Company’s Group Structure Capital Market
Business Process and Model
108 Kronologi Pencatatan Saham 120 Situs Web Resmi Perseroan
82 Wilayah Operasional Share Listing Chronology The Company’s Official Website
Operational Area
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
124 Tinjauan Makroekonomi 141 Kolektibilitas Piutang 145 Prospek Usaha
Macroeconomic Review Receivables Collectability Business Prospects
126 Tinjauan Industri 142 Struktur Modal 147 Informasi Keuangan yang Telah
Industry Overview Capital Structure Dilaporkan yang Mengandung
Kejadian Luar Biasa atau Jarang
127 Aspek Pemasaran 143 Ikatan Material untuk Investasi Terjadi
Marketing Aspect Barang Modal Reported Financial Information
Material Commitment for Capital Containing Extraordinary or
132 Tinjauan Operasi per Segmen Usaha Goods Investment Nonrecurring Events
Operational Review By business
Segment 143 Realisasi Investasi Barang Modal 148 Informasi dan Fakta Material yang
Capital Expenditure Realization Terjadi Setelah Tanggal Laporan
134 Tinjauan Kinerja Keuangan
145 Perbandingan Antara Target dan Akuntan
Financial Performance Review
Realisasi Tahun 2025 Material Information and Facts After
140 Kemampuan Membayar Utang Comparison of Target and Realization the Accountant’s Report Date
Debt Payment Capability In 2025 148 Kebijakan Dividen
Dividend Policy
18 Laporan Terintegrasi 2025
PT Samator Indo Gas Tbk
Page 19
149 Realisasi Penggunaan Dana Hasil 150 Transaksi Material yang Mengandung 151 Perubahan Kebijakan Akuntansi
Penawaran Umum Benturan Kepentingan dan/atau Pihak yang Berdampak terhadap Laporan
Realization on the Use of Proceeds Afiliasi Keuangan Perseroan
from Public Offering Material Transactions Containing Changes in Accounting Policies
Conflicts of Interest and/or Affiliated Impacting the Company’s Financial
150 Informasi Material Mengenai Investasi, Parties Statements
Ekspansi, Divestasi, Penggabungan/
Peleburan Usaha, Akuisisi, dan 151 Pengaruh Perubahan Regulasi
Restrukturisasi Utang/Modal Pemerintah terhadap Perseroan
Material Information on Investment, Impact of the Government Regulation
Expansion, Divestment, Business Changes on the Company
Merger, Acquisition, and Debt/Capital
Restructuring
Tata Kelola Perusahaan
Good Corporate Governance
154 Pendekatan Tata Kelola Perusahaan 211 Dewan Komisaris 282 Litigasi dan Perkara Hukum
yang Baik Board of Commissioners Litigations and Lawsuits
Good Corporate Governance
Approach 228 Direksi 282 Sanksi Administratif
Board of Directors Administrative Sanction
155 Landasan Hukum
Legal Basis 240 Transparansi Informasi Mengenai 283 Program Kepemilikan Saham oleh
Dewan Komisaris dan Direksi Karyawan dan/atau Manajemen
158 Pedoman dan Kebijakan GCG Transparency of Information of the Employee and/or Management Share
GCG Guidelines and Policies Board of Commissioners and Board of Ownership Program
Directors
159 Prinsip-Prinsip GCG 284 Kode Etik
GCG Principles 244 Organ Tata Kelola di Bawah Dewan Code of Ethics
Komisaris
160 Penerapan Pedoman Tata Kelola Governance Bodies under the Board of 285 Sistem Pelaporan Pelanggaran
Perusahaan Terbuka Commissioners Whistleblowing System
Principles of the General Guidelines for
Indonesian Corporate Governance 257 Organ Tata Kelola di Bawah Direksi 287 Kebijakan Anti-Korupsi dan Gratifikasi
Governance Bodies under the Board Anti-Corruption and Gratification Policy
165 Prinsip Pedoman Umum Governansi of Directors
Korporat Indonesia 289 Larangan Transaksi Orang Dalam
Principles of the General Guidelines for 266 Tata Kelola Teknologi Informasi Insider Trading Prohibition
Indonesian Corporate Governance Information Technology Governance
290 Pernyataan Tidak Adanya Praktik Bad
195 Struktur Penerapan Tata Kelola 270 Sistem Pengendalian Internal Corporate Governance
Perusahaan Internal Control System Statement on the Absence of Bad
Corporate Governance Structure Corporate Governance Practices
273 Sistem Manajemen Risiko
196 Rapat Umum Pemegang Saham Risk Management System
General Meeting of Shareholders
Laporan Keberlanjutan
Sustainability Report
294 Strategi Keberlanjutan 342 Kinerja Keberlanjutan Sosial 384 Indeks SEOJK No. 16/SEOJK.04/2021
Sustainability Strategy Social Sustainability Performance Index of SEOJK No. 16/SEOJK.04/2021
298 Membangun Budaya Keberlanjutan 374 Tanggung Jawab Terhadap Produk 403 Indeks POJK No. 51/POJK.03/2017
Building a Sustainability Culture dan Layanan Index of POJK No. 51/POJK.03/2017
Responsibility for Products and
299 Enam Model Penciptaan Nilai Services 406 Referensi Silang GRI Standards
Six Value Creation Models GRI Cross Reference
380 Pernyataan Pertanggungjawaban
302 Tata Kelola Keberlanjutan Laporan Terintegrasi 2025 410 Kerangka Kerja Dewan Pelaporan
Sustainability Governance Responsibility Statement Towards Terintegrasi Internasional
2025 Integrated Report The International Integrated Reporting
309 Monitoring dan Evaluasi Kinerja ESG Council Framework
oleh Lembaga Independen 382 Verifikasi Tertulis dari Pihak
Monitoring and Evaluation of ESG Independen 411 Daftar Pengungkapan Sesuai
Performance by Independent Independent Verification Pelaporan ESG Metrik
Institutions List of Disclosures in Accordance with
382 Tanggapan terhadap Umpan Balik ESG Metrics Reporting
310 Kinerja Keberlanjutan Ekonomi Response to Feedback
Economic Sustainability Performance
383 Lembar Umpan Balik
323 Kinerja Keberlanjutan Lingkungan Feedback Sheet
Environmental Sustainability
Performance
Laporan Keuangan
Financial Statement
Integrated Report 2025 19
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Page 20
20 Laporan Terintegrasi 2025
PT Samator Indo Gas Tbk
Page 21
Kilas Kinerja 2025
Performance Overview in 2025
01
Integrated Report 2025 21
PT Samator Indo Gas Tbk
Page 22
Kilas Kinerja 2025
Performance Overview in 2025
Penciptaan Nilai 2025
Value Creations in 2025
Nilai Finansial
Financial Values
Penjualan Neto Laba Tahun Berjalan EBITDA Pangsa Pasar
Net Sales Profit for the Year Market Share
Gas Industri
3,01 Rp 62,61 841,11
Gas Medis (Silinder dan Bulk)
Medical Gas Industrial Gas
Rp Rp Sekitar (Cylinder and Bulk)
Approximately Sekitar | Approximately
triliun | trillion miliar | billion miliar | billion
75-80% 40%
Nilai Sumber Daya Manusia Nilai Infrastruktur
Human Capital Values Infrastructure Values
Program Pelatihan Peserta Pelatihan Perseroan terus berkontribusi dalam memperkuat
Training Programs Training Participants pasokan gas industri bagi berbagai sektor di Indonesia.
The Company continues to strengthen the supply of
154 1.485 industrial gases for various sectors across Indonesia.
pelatihan
trainings
peserta
participants 60 pabrik dan 103 stasiun pengisian
di30 provinsi
60 plants and 103 filling stations across 30 provinces
22 Laporan Terintegrasi 2025
PT Samator Indo Gas Tbk
Page 23
Empowering Industry
Enabling Life
Nilai Lingkungan
Environmental Values
Intensitas Energi Efisiensi Penggunaan Energi Emisi yang dihasilkan di
Energy Intensity Energy Usage Efficiency Tahun 2025
Emissions Generated in 2025
0,003046
GJ/M3
0,000245
GJ/M3
474.788
Ton CO2-eq
7.45%
Penurunan Intensitas Emisi Konsumsi Air Intensitas Air
Emission Intensity Reduction Water Consumption Water Intensity
8,60% 1.219 0,000001672
Megaliter/M3
Ton CO2-eq/M 3 Megaliter
8,28%
Nilai Intelektual Nilai Sosial
Intellectual Values Social Values
Pertumbuhan Basis Pelanggan
Total Customers Growth
Total Dana CSR
Total CSR 2.251
21%
Expenditures pemasok | suppliers
Kapabilitas Digital Operasional Rp 2,68 98,58%
merupakan pemasok
Digital Operational Capabilities miliar | billion lokal
1.282
are local suppliers
unit | units
Telemetri (Pemantauan Real-Time Berbasis IoT)
Telemetry (IoT-Based Real-Time Monitoring)
1,6 juta silinder | million cylinders
Pelacakan Silinder Berbasis Digital
Digital Cylinder Tracking
189 unit | units
GPS + Sensor Bahan Bakar
GPS + Fuel Sensor
Ekspansi GPS + Sensor
Bahan Bakar ditargetkan
mencapai lebih dari 450
unit dalam 12 bulan ke
depan.
GPS + Fuel Sensor
deployment is targeted
to expand to more than
450 units within the next 12
months.
Integrated Report 2025 23
PT Samator Indo Gas Tbk
Page 24
Kilas Kinerja 2025
Performance Overview in 2025
Ikhtisar Kinerja 2025
2025 Performance Highlights
Aspek Ekonomi
Economic Aspect
[POJK B.1] [POJK C.3]
Ikhtisar Kinerja Keuangan
Financial Performance Highlights
dalam juta Rupiah, kecuali dinyatakan lain | in million Rupiah, unless otherwise stated
Uraian 2025 2024 2023 Description
LAPORAN POSISI KEUANGAN KONSOLIDASIAN | CONSOLIDATED STATEMENT OF FINANCIAL POSITION
Aset Lancar 2.025.870 1.626.757 1.644.481 Current Assets
Aset Tidak Lancar 6.433.775 6.378.428 6.153.278 Non Current Assets
Total Aset 8.459.645 8.005.185 7.797.759 Total Assets
Liabilitas Jangka Pendek 1.004.800 580.916 948.726 Current Liabilities
Liabilitas Jangka Panjang 3.607.626 3.640.719 3.120.887 Non Current Liabilities
Total Liabilitas 4.612.426 4.221.635 4.069.613 Total Liabilities
Total Ekuitas 3.847.219 3.783.550 3.728.146 Total Equity
Total Liabilitas dan Ekuitas 8.459.645 8.005.185 7.797.759 Total Liabilities and Equity
LAPORAN LABA (RUGI) DAN PENGHASILAN KOMPREHENSIF LAIN KONSOLIDASIAN
CONSOLIDATED STATEMENT OF PROFIT (LOSS) AND OTHER COMPREHENSIVE INCOME
Penjualan Neto 3.008.803 2.907.675 2.822.745 Net Sales
Beban Pokok Penjualan (1.627.760) (1.635.701) (1.526.165) Cost of Goods Sold
Laba Kotor 1.381.043 1.271.974 1.296.580 Gross Profit
Laba Usaha1) 401.038 406.163 487.087 Operating Profit1)
Laba Tahun Berjalan2) 62.611 110.196 169.814 Profit for the Year2)
Total Penghasilan Komprehensif Lain 30.328 (4.537) 253 Total Other Comprehensive
Tahun Berjalan, Neto Setelah Pajak Income for the Year, Net of Tax
Total Penghasilan Komprehensif 92.939 105.659 170.067 Total Comprehensive Income
Tahun Berjalan for the Year
Pendapatan sebelum Bunga, Pajak, 841.105 821.763 877.846 Earnings Before Interest, Tax,
Penyusutan dan Amortisasi Depreciation and Amortisation
(EBITDA)
Total Laba Tahun Berjalan yang Total Income for the Year
dapat Diatribusikan kepada: that Can be Attributed to:
Pemilik Entitas Induk 58.379 104.947 165.413 Owners of the Parent Entity
Kepentingan Non-Pengendali 4.232 5.249 4.401 Non-Controlling Interest
Total Penghasilan Komprehensif Total Comprehensive Income
yang dapat Diatribusikan kepada: that Can be Attributed to:
Pemilik Entitas Induk 88.148 100.506 165.700 Owners of the Parent Entity
Kepentingan Non-Pengendali 4.791 5.153 4.367 Non-Controlling Interest
Laba per Saham (Rupiah penuh) 18,97 34,22 53,94 Basic Earnings per Share
(Full Amount)
Pendapatan sebelum Bunga, Pajak, 841.105 821.763 877.846 Earnings Before Interest, Tax,
Penyusutan dan Amortisasi Depreciation and Amortisation
(EBITDA)
24 Laporan Terintegrasi 2025
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Empowering Industry
Enabling Life
Uraian 2025 2024 2023 Description
LAPORAN ARUS KAS KONSOLIDASIAN | CONSOLIDATED STATEMENT OF CASH FLOWS
Arus Kas dari Aktivitas Operasi 451.376 273.248 659.194 Cash Flow from Operating Activities
Arus Kas dari Aktivitas Investasi (367.946) (546.209) (323.869) Cash Flow from Investing Activities
Arus Kas dari Aktivitas Pendanaan 209.088 82.665 (397.675) Cash Flow from Financing Activities
Kenaikan (Penurunan) Bersih Kas 292.518 (190.296) (62.350) Net Increase (Decrease)
dan Setara Kas in Cash and Cash Equivalents
Kas dan Setara Kas Awal Tahun 384.284 574.580 636.930 Cash and Cash Equivalents
at Beginning of Year
Kas dan Setara Kas Akhir Tahun 676.802 384.284 574.580 Cash and Cash Equivalents at
End of Year
RASIO-RASIO KEUANGAN PENTING | KEY FINANCIAL RATIOS
Likuiditas Liquidity
Rasio Lancar (x) 2,02 2,80 1,73 Current Ratio (x)
Rasio Cepat 1,53 2,03 1,26 Quick Ratio
Solvabilitas Solvency
Rasio Liabilitas Terhadap Total 0,55 0,53 0,52 Debt to Asset Ratio (DAR) (x)
Aset (x)
Rasio Liabilitas Terhadap Ekuitas (x) 1,20 1,12 1,09 Debt to Equity Ratio (DER) (x)
Profitabilitas Profitability
Rasio Margin Laba Kotor (%) 45,90 43,75 45,93 Gross Profit Margin (GPM) (%)
Rasio Margin Laba Bersih (%)3) 2,08 3,79 6,02 Net Profit Margin (NPM) (%)3)
Rasio Laba (Rugi) Terhadap Total 0,74 1,38 2,18 Return on Assets (ROA) (%)4)
Aset (%)4)
Rasio Laba (Rugi) Terhadap 1,64 2,93 4,67 Return on Equity (ROE) (%)5)
Ekuitas (%)5)
Modal Kerja Bersih (juta Rupiah)6) 1.031.013 958.807 863.391 Net Working Capital (million
Rupiah)6)
Rerata Saham Beredar (Lembar) 3.066.660.000 3.066.660.000 3.062.362.976 Average Outstanding Shares
(Shares)
Keterangan: Notes
1. Laba Usaha = Laba Bruto - Beban Penjualan - Beban Umum dan 1. Operating Profit = Gross Profit - Selling Expenses - General and
Administratif + Pendapatan Lain-Lain - Beban Lain-Lain Administrative Cost + Other Income - Other Expenses
2. Laba Tahun Berjalan terdiri dari laba yang dapat diatribusikan kepada 2. Income for the Year consists of profit attributable to the non-controlling
non-pengendali dan kepada Pemilik Entitas Induk party and to the Owners of the Parent Entity
3. Rasio Margin Laba Bersih = Laba Tahun Berjalan / Penjualan 3. Net Profit Margin = Income for The Year / Sales
4. Laba Tahun Berjalan dibagi dengan total aset 4. Income for the Year divided by total assets
5. Laba Tahun Berjalan dibagi modal saham rata-rata 5. Income for the Year divided by average shareholders' equity
6. Piutang Usaha + Persediaan - Utang Usaha 6. Accounts Receivable + Inventory - Accounts Payable
Integrated Report 2025 25
PT Samator Indo Gas Tbk
Page 26
Kilas Kinerja 2025
Performance Overview in 2025
Grafik Kinerja Keuangan
Financial Performance Graphs
Total Aset Total Liabilitas
Total Assets Total Liabilities
dalam juta Rupiah dalam juta Rupiah
in million Rupiah in million Rupiah
8.459.645
4.612.426
8.005.185
4.221.635
4.069.613
7.797.759
2023 2024 2025 2023 2024 2025
Total Ekuitas Penjualan Neto
Total Equity Net Sales
dalam juta Rupiah dalam juta Rupiah
in million Rupiah in million Rupiah
3.847.219
3.008.803
2.907.675
2.882.745
3.728.146
3.783.550
2023 2024 2025 2023 2024 2025
Pendapatan sebelum Bunga, Pajak,
Penyusutan dan Amortisasi
Laba Tahun Berjalan Earnings Before Interest, Tax, Depreciation
Income for the Year and Amortisation (EBITDA)
dalam juta Rupiah dalam juta Rupiah
in million Rupiah in million Rupiah
841.105
169.814
877.846
110.196
62.611
821.763
2023 2024 2025 2023 2024 2025
26 Laporan Terintegrasi 2025
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Empowering Industry
Enabling Life
Ikhtisar Kinerja Operasional
Operational Performance Highlights
Uraian Satuan 2025 2024 2023 Description
Unit
PRODUKSI | PRODUCTION
Produksi Gas m 3
729.238.199 652.135.572 654.189.091 Gas Production
Produk Gas Rp Juta 2.804.439 2.688.151 2.597.578 Gas Product
Million Rp
Jasa dan Peralatan Rp Juta 204.364 219.524 7.797.759 Equipment and Service
Million Rp
PELIBATAN PIHAK LOKAL | LOCAL PARTY ENGAGEMENT
Tenaga Kerja Asal Orang 1.687 1.968 2.082 Indonesian Workers
Indonesia People
Pemasok Lokal Pemasok 2.219 2.089 1.952 Local Suppliers
Suppliers
PRODUK RAMAH LINGKUNGAN*) | ENVIRONMENTALLY-FRIENDLY PRODUCTS*)
15 15 15
∙ Gas Udara ∙ Gas Udara ∙ Gas Udara
∙ Gas Bahan Bakar ∙ Gas Bahan Bakar ∙ Gas Bahan Bakar
∙ Gas Campuran ∙ Gas Campuran ∙ Gas Campuran
∙ Gas Langka ∙ Gas Langka ∙ Gas Langka
∙ Gas Khusus ∙ Gas Khusus ∙ Gas Khusus
∙ Gas Sintesis ∙ Gas Sintesis ∙ Gas Sintesis
∙ Oksigen Gas Medis/ ∙ Oksigen Gas Medis/ ∙ Oksigen Gas Medis/
Gas Respirasi Gas Respirasi Gas Respirasi
∙ Gas Medis Dinitrogen ∙ Gas Medis Dinitrogen ∙ Gas Medis Dinitrogen
Oksida (N2O) Oksida (N2O) Oksida (N2O)
∙ Gas Medis Udara ∙ Gas Medis Udara ∙ Gas Medis Udara
∙ Gas Medis Nitrogen ∙ Gas Medis Nitrogen ∙ Gas Medis Nitrogen
∙ Gas Medis Karbon ∙ Gas Medis Karbon ∙ Gas Medis Karbon
Dioksida Dioksida Dioksida
∙ Gas Kalibrasi ∙ Gas Kalibrasi ∙ Gas Kalibrasi
∙ Gas Laser ∙ Gas Laser ∙ Gas Laser
Produk Ramah Produk Environmentally-Friendly
∙ Gas Kriopreservasi ∙ Gas Kriopreservasi ∙ Gas Kriopreservasi
Lingkungan Product ∙ Air Gases ∙ Air Gases ∙ Air Gases Products
∙ Fuel Gases ∙ Fuel Gases ∙ Fuel Gases
∙ Mixed Gases ∙ Mixed Gases ∙ Mixed Gases
∙ Rare Gases ∙ Rare Gases ∙ Rare Gases
∙ Specialy Gases ∙ Specialy Gases ∙ Specialy Gases
∙ Synthetic Gases ∙ Synthetic Gases ∙ Synthetic Gases
∙ Medical Oxygen Gas/ ∙ Medical Oxygen Gas/ ∙ Medical Oxygen Gas/
Respiration Gas Respiration Gas Respiration Gas
∙ Medical Nitrous Oxide ∙ Medical Nitrous Oxide ∙ Medical Nitrous Oxide
(N2O) Gas (N2O) Gas (N2O) Gas
∙ Medical Air Gas ∙ Medical Air Gas ∙ Medical Air Gas
∙ Medical Nitrogen Gas ∙ Medical Nitrogen Gas ∙ Medical Nitrogen Gas
∙ Carbon Dioxide Gas ∙ Carbon Dioxide Gas ∙ Carbon Dioxide Gas
∙ Calibration Gas ∙ Calibration Gas ∙ Calibration Gas
∙ Laser Gas ∙ Laser Gas ∙ Laser Gas
∙ Cryopreservation Gas ∙ Cryopreservation ∙ Cryopreservation
Gas Gas
*) Produk ramah lingkungan bagi Perseroan adalah produk yang dijual kepada pelanggan di mana proses produksinya dilakukan sesuai dengan ketentuan yang
berlaku dan tidak menimbulkan dampak negatif terhadap lingkungan.
For the Company, environmentally friendly products are products sold to customers whose production process is carried out under applicable regulations and
does not negatively impact the environment.
Integrated Report 2025 27
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Kilas Kinerja 2025
Performance Overview in 2025
Ikhtisar Aspek Lingkungan Hidup
Environmental Performance Highlights
[POJK B.2]
Uraian Satuan 2025 2024 2023 Description
Unit (Consolidated) (Consolidated) (Consolidated)
Penggunaan Air Megaliter 1.219 1.189* 1.276* Water Usage
Air Permukaan Megaliter - - - Surface Water
Air Tanah Megaliter - - - Ground Water
PDAM Megaliter 1.219 1.189* 1.276* PDAM
Air yang Didaur Ulang Megaliter 58,88 14.87 - Recycled Water
Penggunaan Energi GJ 2.221.188 2.146.339 2.210.459 Energy Consumption
Energi Tak Terbarukan Non-Renewable Energy
Listrik dari PLN kWh 571.226.878 554.833.369 573.917.131 Electricity from PLN
GJ 2.056.415 1.997.399 2.066.100
Bahan Bakar Minyak Liter 4.626.785 4.247.957 4.129.600 Fuel Oil (Diesel)
(Solar)
GJ 159.161 146.130 142.058
Sub Total GJ 2.215.577 2.143.528 2.208.158 Sub Total
Energi Terbarukan Renewable Energy
Tenaga Surya kWh 1.558.722 780.688 639.224 Solar Energy
GJ 5.611 2.810 2.301
Emisi yang Dihasilkan Ton CO2-eq 474.788 464.549 479.061 Emissions Generated
Emisi Cakupan 1 Ton CO2-eq 14.552 16.584 15.577 Emission Scope 1
Penambahan Ton CO2-eq (2.032) 1.007 (2.131) Addition (Reduction) of
(Pengurangan) Emisi Emission Scope 1
Cakupan 1
Emisi Cakupan 2 Ton CO2-eq 460.236 447.965 463.484 Emission Scope 2
Penambahan Ton CO2-eq 12.271 (15.519) 21.748 Addition (Reduction) of
(Pengurangan) Emisi Emission Scope 2
Cakupan 2
Limbah yang Dihasilkan Waste Generated
Limbah B3 Ton 5.626 4.369 7.115 Hazardous Waste
Penambahan Ton 1.257 (2.746) 3.205 Addition (Reduction) of
(Pengurangan) Limbah Hazardous Waste
B3
Limbah Non-B3 Kg 233.516 196.997 511.422 Non-Hazardous Waste
Penambahan Kg 36.519 (314.426) - Addition (Reduction) of
(Pengurangan) Limbah Non-Hazardous Waste
Non-B3
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Empowering Industry
Enabling Life
Uraian Satuan 2025 2024 2023 Description
Unit (Consolidated) (Consolidated) (Consolidated)
Limbah Air* Megaliter 268,30 306,17 325,44 Wastewater*
Penambahan Megaliter (37,87) (19,27) 24,57 Addition (Reduction) of
(Pengurangan) Limbah Wastewater
Air*
Pelestarian Rp Juta 13.054 14.586 6.941 Biodiversity
Keanekaragaman Million Rp Preservation
Hayati
*disajikan kembali karena perubahan cakupan perhitungan *restated due to the change in calculation scope
Ikhtisar Aspek Sosial
Social Aspect Highlights
[POJK B.3]
Uraian Satuan 2025 2024 2023 Description
Unit (Consolidated) (Consolidated) (Consolidated)
Total Karyawan Pria Orang 1.364 1.593 1.688 Total Male Employees
People
Total Karyawan Wanita Orang 323 375 394 Total Female
People Employees
Total Pelatihan Pelatihan 154 87 116 Total Training
Training
Total Karyawan yang Orang 1.485 1.146 1.161 Total Employees
Mendapat Pelatihan People Received Training
Biaya Pelatihan Rp Juta 525 1.108 1.075 Training Expenses
Million Rp
Total Jam Pelatihan Jam 11.479 21.264 22.003 Total Training Hours
Hours
Rata-Rata Jam Jam/Orang 8 19 19 Average Training Hours
Pelatihan per Orang Hours/People per People
Tingkat Turnover % 13,06 12,35 19,20 Employee Turnover
Karyawan Rate
Total Dana CSR Rp Juta 2.684 4.058 1.772 Total CSR Expenditures
Million Rp
Tingkat Frekuensi Kali 8 8 3 Total Recordable Injury
Cedera yang Tercatat Times Frequency Rate
Kematian Akibat Kerja Kali Nihil Nihil Nihil Fatality Because of
Times Zero Zero Zero Work
Hari Kerja yang Hilang* Kali 33 16 6 Lost Time Injury*
Times
*Tahun 2025 disajikan berdasarkan data aktual. Angka tahun 2024 dan 2023 merupakan *The 2025 figures are based on actual data, while the 2024 and 2023 figures are
estimasi yang diperoleh dengan menggunakan asumsi Lost Time Injury (LTI) x 2. estimated using the assumption of Lost Time Injury (LTI) x 2.
Integrated Report 2025 29
PT Samator Indo Gas Tbk
Page 30
Kilas Kinerja 2025
Performance Overview in 2025
Ikhtisar Aspek Tata Kelola
Governance Aspect Highlights
Uraian Satuan 2025 2024 2023 Description
Unit (Consolidated) (Consolidated) (Consolidated)
Total Insiden Korupsi Insiden - - - Total of Corruption
Incidents Incidents
Total Insiden Fraud Insiden - - - Total of Fraud Incidents
Incidents
Total Pengaduan WBS Kasus 2 3 2 Total of WBS
Cases Complaints
Total Karyawan yang Orang 2.079 1.352 1.349 Number of Employee
Mengikuti Pelatihan People Receiving Sustainability
Keberlanjutan* Training*
*Disajikan kembali karena perubahan rumus perhitungan. Perhitungan menggunakan *Restated due to changes in the calculation formula. The calculation uses a training basis,
training basis, yaitu berdasarkan jumlah topik pelatihan yang diberikan. based on the number of training topics delivered.
30 Laporan Terintegrasi 2025
PT Samator Indo Gas Tbk
Page 31
Empowering Industry
Enabling Life
Ikhtisar Kinerja Saham
Capital Market Highlights
Per 31 Desember 2025, total saham Perseroan tercatat sejumlah As of December 31, 2025, the Company’s total shares listed on the
3.066.660.000 lembar di Bursa Efek Indonesia. Indonesia Stock Exchange amounted to 3,066,660,000.
Informasi Kinerja Saham
Share Performance Information
Triwulan Pembukaan Tertinggi Terendah Penutup Jumlah Saham Volume Kapitalisasi Pasar
Quarter Opening Highest Lowest Closing Beredar Transaksi Market
(Rp) (Rp) (Rp) (Rp) Number of Transaction Capitalisation
Outstanding Shares Volume (Rp)
2024
I 1.520 1.660 1.485 1.660 3.066.660.000 9.665.500 5.090.655.600.000
II 1.665 1.810 1.670 1.785 3.066.660.000 12.856.200 5.473.988.100.000
III 1.785 1.870 1.640 1.750 3.066.660.000 6.682.200 5.366.655.000.000
IV 1.750 1.760 1.400 1.400 3.066.660.000 2.839.800 4.293.324.000.000
2025
I 1.400 1.485 1.155 1.195 3.066.660.000 6.940.800 3.664.658.700.000
II 1.100 1.300 970 970 3.066.660.000 8.671.100 2.974.660.200.000
III 990 990 775 805 3.066.660.000 26.934.300 2.468.661.300.000
IV 810 1,950 880 1.515 3.066.660.000 377.425.395 4.645.989.900.000
Grafik Pergerakan Saham dan Volume Perdagangan
Chart of Share Movement and Trading Volume
45.000.000
40.000.000
Volume Perddagangan (Lembar Saham)
2.000
35.000.000
Trading Volume (Shares)
Harga Penutupan (Rp)
30.000.000
Closing Price
1.500
25.000.000
2.500
20.000.000
15.000.000
2.500
10.000.000
5.000.000
02 Jan 24
24 Jan 24
20 Feb 24
15 Mar 24
17 Apr 24
14 Mei 24
07 Jun 24
03 Jul 24
25 Jul 24
16 Aug 24
09 Sep 24
02 Oct 24
24 Oct 24
15 Nov 24
10 Des 24
07 Jan 25
03 Feb 25
25 Feb 25
19 Mar 25
22 Aor 25
19 Mei 25
16 Jun 25
09 Jul 25
31 Jul 25
09 Oct 25
31 Oct 25
24 Nov 25
25 Aug 25
17 Sep 25
16 Des 25
Harga Penutupan Volume Perdagangan
Closing Price Trading Volume
Integrated Report 2025 31
PT Samator Indo Gas Tbk
Page 32
Kilas Kinerja 2025
Performance Overview in 2025
Aksi Korporasi
Corporate Action
Sepanjang 2025, Perseroan tidak melaksanakan aksi korporasi yang Throughout 2025, the Company did not carry out any corporate
mengubah jumlah atau struktur saham yang beredar, sehingga actions that resulted in changes to the number or structure of
tidak terjadi perubahan atas rasio pemecahan saham (stock split), outstanding shares, including stock split ratios, reverse stock actions,
penggabungan saham (reverse stock), pemberian dividen saham stock dividend and bonus share distributions, the number and price
maupun saham bonus, penambahan jumlah dan harga saham of outstanding shares, or adjustments to the nominal value of shares.
beredar, serta penyesuaian terhadap nilai nominal saham.
Informasi Penghentian Sementara Perdagangan
Saham dan/atau Penghapusan Pencatatan
Saham
Information on Share Suspension and/or Delisting
Pada tahun 2025, perdagangan saham Perseroan mengalami In 2025, the Company’s shares were temporarily suspended from
suspensi sementara sebanyak 2 (dua) kali oleh Bursa Efek Indonesia trading by the Indonesia Stock Exchange (IDX) on 2 (two) occasions
(BEI) akibat peningkatan kumulatif yang signifikan pada harga due to a significant cumulative increase in the share price.
saham.
Suspensi pertama terjadi pada 7 Oktober 2025 setelah terjadi The first suspension occurred on October 7, 2025 following a
kenaikan harga saham yang signifikan, sehingga diperlukan periode substantial rise in the share price, which warranted a cooling off
cooling-off sebagai bentuk perlindungan bagi investor. Penghentian period as a form of investor protection. The temporary suspension
sementara ini berakhir di hari bursa berikutnya, yaitu 8 Oktober was lifted on the following trading day, October 8, 2025.
2025.
Suspensi kedua terjadi pada 9 Oktober 2025 mencerminkan The second suspension took place on October 9, 2025, reflecting
kenaikan harga yang masih berlanjut. Penghentian sementara continued price increase. This suspension was lifted on October 17,
ini berakhir di tanggal 17 Oktober 2025. Akibat dari penghentian 2025. As the trading halt lasted for more than one trading day, a Full
sementara yang lebih dari 1 (satu) hari, diberlakukan Full Call Auction Call Auction (FCA) mechanism was applied to the Company’s shares
(FCA) terhadap perdagangan saham Perseroan selama 7 hari for seven trading days, from October 17, 2025 to October 27, 2025.
Bursa, dari tanggal 17 Oktober 2025 sampai dengan 27 Oktober On October 28, 2025, the Company’s shares resumed trading on the
2025. Pada tanggal 28 Oktober 2025, saham Perseroan kembali regular market.
diperdagangkan pada perdagangan saham reguler.
Informasi Obligasi, Sukuk, atau Obligasi Konversi
Information on Bond, Sukuk, or Convertible Bond
Perseroan menerbitkan dan memperdagangkan surat utang The Company issued and traded debt securities in the form of
berupa obligasi dan sukuk ijarah pada Bursa Efek Indonesia, bonds and sukuk ijarah on the Indonesia Stock Exchange, with
dengan rincian instrumen yang masih beredar per 31 Desember details of the outstanding instruments as of December 31, 2025
2025 disajikan sebagai berikut. presented as follows.
32 Laporan Terintegrasi 2025
PT Samator Indo Gas Tbk
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Empowering Industry
Enabling Life
Nama Obligasi Nilai Tanggal Tanggal Tenor Peringkat Tingkat Status
Bonds Name Amount Penerbitan Jatuh Tempo Rating Kupon
(Rp) Issuance Maturity Interest
Date Date Rate (%)
OBLIGASI | BONDS
Obligasi Berkelanjutan II 1.000.000.000 14 Agustus 14 Agustus 7 tahun A (idn) 11,25 Belum Lunas
Aneka Gas Industri Tahap I 2020 2027 7 years Outstanding
Tahun 2020 Seri C August 14, August 14,
Shelf Registration Bonds II 2020 2027
Aneka Gas Industri Phase I
Year 2020 C Series
Obligasi Berkelanjutan II 78.000.000.000 7 Juli 2021 6 Juli 2028 7 tahun A (idn) 10,75 Belum Lunas
Aneka Gas Industri Tahap July 7, 2021 July 6, 2028 7 years Outstanding
III Tahun 2021 Seri C
Shelf Registration Bonds II
Aneka Gas Industri Phase III
Year 2021 C Series
Obligasi Berkelanjutan II 46.300.000.000 23 22 5 tahun A (idn) 9,15 Belum Lunas
Aneka Gas Industri Tahap Desember Desember 5 years Outstanding
IV Tahun 2021 Seri B 2021 2026
Shelf Registration Bonds II Desember Desember
Aneka Gas Industri Phase 23, 2021 22, 2026
IV Year 2021 B Series
Obligasi Berkelanjutan II 59.000.000.000 23 22 7 tahun A (idn) 10,00 Belum Lunas
Aneka Gas Industri Tahap Desember Desember 7 years Outstanding
IV Tahun 2021 Seri C 2021 2028
Shelf Registration Bonds II Desember Desember
Aneka Gas Industri Phase 22, 2021 22, 2028
IV Year 2021 C Series
Obligasi Berkelanjutan III 41.000.000.000 10 Oktober 10 Oktober 3 tahun A (idn) 7,40 Belum Lunas
Samator Indo Gas Tahap I 2023 2028 3 years Outstanding
Tahun 2023 Seri A October 10, October 10,
Shelf Registration Bonds III 2023 2028
Samator Indo Gas Phase I
Year 2023 A Series
Obligasi Berkelanjutan III 29.000.000.000 10 Oktober 10 Oktober 5 tahun A (idn) 7,90 Belum Lunas
Samator Indo Gas Tahap I 2023 2028 5 years Outstanding
Tahun 2023 Seri B October 10, October 10,
Shelf Registration Bonds III 2023 2028
Samator Indo Gas Phase I
Year 2023 B Series
SUKUK IJARAH | SUKUK IJARAH
Sukuk Ijarah Berkelanjutan 124.000.000.000 7 Juli 2021 6 Juli 2028 7 tahun A (idn) 10,75 Belum Lunas
II Aneka Gas Industri July 7, 2021 July 6, 2028 7 years Outstanding
Tahap II Tahun 2021 Seri C
Shelf Registration Sukuk
Ijarah II Aneka Gas Industri
Phase II Year 2021 C Series
Sukuk Ijarah Berkelanjutan 17.000.000.000 23 22 5 tahun A (idn) 9,15 Belum Lunas
II Aneka Gas Industri Desember Desember 5 years Outstanding
Tahap IV Tahun 2021 2021 2026
Seri B December December
Shelf Registration Sukuk 23, 2021 22, 2026
Ijarah II Aneka Gas Industri
Phase IV Year 2021 B Series
Integrated Report 2025 33
PT Samator Indo Gas Tbk
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Kilas Kinerja 2025
Performance Overview in 2025
Nama Obligasi Nilai Tanggal Tanggal Tenor Peringkat Tingkat Status
Bonds Name Amount Penerbitan Jatuh Tempo Rating Kupon
(Rp) Issuance Maturity Interest
Date Date Rate (%)
Sukuk Ijarah Berkelanjutan 123.700.000.000 6 April 5 April 2027 5 tahun A (idn) 8,90 Belum Lunas
II Aneka Gas Industri 2022 April 5, 2027 5 years Outstanding
Tahap IV Tahun 2021 April 6,
Seri B 2022
Shelf Registration Bonds II
Aneka Gas Industri Phase
IV Year 2021 B Series
Sukuk Ijarah Berkelanjutan 153.500.000.000 6 April 5 April 2029 7 tahun A (idn) 9,75 Belum Lunas
II Aneka Gas Industri 2022 April 5, 2029 7 years Outstanding
Tahap V Tahun 2022 April 6,
Seri C 2022
Shelf Registration Bonds II
Aneka Gas Industri Phase V
Year 2022 C Series
Sukuk Ijarah Berkelanjutan 35.500.000.000 10 Oktober 10 Oktober 3 tahun A (idn) 7,40 Belum Lunas
III Samator Indo Gas 2023 2026 3 years Outstanding
Tahap I Tahun 2023 Seri A October 10, October 10,
Shelf Registration Bonds III 2023 2026
Aneka Gas Industri Phase I
Year 2023 A Series
Sukuk Ijarah Berkelanjutan 34.500.000.000 10 Oktober 10 Oktober 5 tahun A (idn) 7,90 Belum Lunas
III Samator Indo Gas 2023 2028 5 years Outstanding
Tahap I Tahun 2023 Seri B October 10, October 10,
Shelf Registration Bonds III 2023 2028
Aneka Gas Industri Phase I
Year 2023 B Series
Kilas Peristiwa 2025
Highlighted Events In 2025
Saham AGII Kembali Terindeks dalam SMC Composite 2025
AGII Shares Re-included in the SMC Composite Index 2025
Setelah periode indeks SMC sebelumnya, saham AGII kembali terindeks dalam
indeks SMC untuk periode Februari 2025-Agustus 2025.
Following the previous SMC index period, AGII shares were re-included in the
SMC Index for the February 2025 to August 2025 period.
5 Februari 2025 | February 5, 2025
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PT Samator Indo Gas Tbk
Page 35
Empowering Industry
Enabling Life
Safari Ramadhan dan Sedekah Sungai
Safari Ramadhan and Sedekah Sungai Program
Di bulan suci Ramadhan, Samator Group menyelenggarakan kegiatan Safari
Ramadhan dengan mengusung tema BIRU (Bersama Insan Ramadhan Ukhuwah).
Kegiatan ngabuburit dan buka puasa bersama ini dilakukan di tiga kota besar
yakni Surabaya (di tepi Sungai Kalimas), Bojonegoro (di tepi Sungai Bengawan
Solo) dan Palembang (di tepi Sungai Musi). Selain itu, sebagai wujud tanggung
jawab sosial dan keberlanjutan, Samator Group juga melakukan penebaran
benih ikan sebagai upaya menjaga keseimbangan ekosistem perairan sungai.
During the holy month of Ramadhan, Samator Group organized the Safari
Ramadhan program under the theme BIRU (Bersama Insan Ramadhan
19-21 Maret 2025 | March 19-21, 2025 Ukhuwah). The ngabuburit and iftar gatherings were held in three major cities,
namely Surabaya (by the Kalimas River), Bojonegoro (by the Bengawan Solo
River), and Palembang (by the Musi River). As part of its social responsibility and
sustainability commitment, Samator Group also conducted a fish restocking
program to help preserve the ecological balance of the river ecosystems.
Rapat Umum Pemegang Obligasi dan Sukuk Ijarah
Bondholders and Sukuk Ijarah Holders General Meeting
Perseroan mengadakan Rapat Umum Pemegang Obligasi dan Sukuk Ijarah
di Hotel Mercure Jakarta untuk memperoleh persetujuan pelepasan dan
penggantian objek jaminan atas Obligasi Berkelanjutan III Samator Indo Gas
Tahap I Tahun 2023 dan Sukuk Ijarah Berkelanjutan III Samator Indo Gas Tahap
I Tahun 2023.
The Company convened a General Meeting of Bondholders and Sukuk Ijarah
Holders at Mercure Hotel Jakarta to obtain approval for the release and
replacement of collateral for the Sustainable Bonds III Samator Indo Gas Phase
I Year 2023 and the Sustainable Sukuk Ijarah III Samator Indo Gas Phase I Year
17 April 2025 | April 17, 2025 2023.
Saham AGII Terindeks dalam Indonesian Sharia Stock Index (ISSI) 2025
AGII Shares Included in the Indonesian Sharia Stock Index 2025
Saham AGII kembali terpilih sebagai salah satu konstituen ISSI berdasarkan
kriteria OJK dan Sekuritas Sharia (DES) untuk periode Juni 2025-November
2025.
AGII shares were once again selected as a constituent of the Indonesian Sharia
Stock Index based on the criteria of the Financial Services Authority (OJK) and
the Sharia Securities List (DES) for the June-November 2025 period.
2 Juni 2025 | June 2, 2025
Integrated Report 2025 35
PT Samator Indo Gas Tbk
Page 36
Kilas Kinerja 2025
Performance Overview in 2025
Pelaksanaan Rapat Umum Pemegang Saham Tahun Buku 2024
Annual General Meeting of Shareholders for Fiscal Year 2024
RUPS Tahun Buku 2024 dilaksanakan di Raffles Hotel Jakarta dan menyetujui
beberapa Mata Acara, termasuk perubahan susunan Komisaris dan Direksi serta
pembagian dividen tunai sebesar Rp26,24 miliar.
The Annual General Meeting of Shareholders for the 2024 fiscal year was
convened at Raffles Hotel Jakarta and approved several agenda items, including
changes in the composition of the Board of Commissioners and the Board of
Directors, as well as the distribution of cash dividends amounting to Rp26.24
billion.
13 Juni 2025 | June 13, 2025
Samator EnviRUNment 2.0
Dalam rangka menyambut hari jadi Samator Group ke-50, Samator menggelar
Samator EnviRUNment 2.0 di Kawasan Kota Lama Surabaya dengan tema
"Preserving Culture, Protecting Nature". Selain Fun Run 5k dan 10k, terdapat
kegiatan Plogging Run di mana peserta berlari sambil memungut sampah
sepanjang rute.
In celebration of Samator Group’s 50th anniversary, Samator organized Samator
EnviRUNment 2.0 at Kota Lama Surabaya area under the theme "Preserving
Culture, Protecting Nature". The event featured 5K and 10K Fun Runs, as well as a
Plogging Run where participants collected waste along the running route.
20 Juli 2025 | July 20, 2025
Ulang Tahun Samator ke-50 : Gala Dinner
Samator 50th Anniversary: Gala Dinner
Sebagai bagian dari acara perayaan ulang tahun Samator Group yang ke-50,
Perseroan menyelenggarakan acara gala dinner di Grand Ballroom Novotel
Samator Surabaya untuk mengapresiasi pelanggan, pemasok, dan relasi yang
mendukung perjalanan Samator selama ini.
As part of the Samator Group's 50th anniversary celebrations, the Company
held a gala dinner at the Grand Ballroom of Novotel Samator Surabaya to
honor customers, suppliers, and business partners for their continued support
throughout Samator’s journey.
21 Juli 2025 | July 21, 2025
Ulang Tahun Samator ke-50 : Birthday Luncheon
Samator 50th Anniversary: Birthday Luncheon
Employee Luncheon di Grand Ballroom Novotel Samator Surabaya sebagai
apresiasi atas dedikasi dan kontribusi karyawan selama 50 tahun. Acara diisi
penampilan bakat karyawan, pembagian hadiah, dan makan siang bersama
Direksi dan Komisaris.
An Employee Luncheon was convened at the Grand Ballroom of Novotel
Samator Surabaya to appreciate the dedication and contribution of employees
over the past 50 years. The event featured employee talent performances,
prize distributions, and a luncheon with the Board of Directors and the Board of
Commissioners.
22 Juli 2025 | July 22, 2025
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Empowering Industry
Enabling Life
Festival Ulang Tahun ke-50 Samator
Samator 50th Anniversary Festival
Puncak peresmian revitalisasi tahap pertama Sungai Jagir Wonokromo melalui
program JAGIR. Samator meresmikan jogging track sepanjang 200 meter,
disertai festival musik dan kuliner serta penampilan Coldiac.
The peak inauguration of the first phase of the Jagir Wonokromo River
revitalization under the JAGIR Program. Samator inaugurated a 200-meter
jogging track, accompanied by a music and culinary festival as well as a
performance by Coldiac..
26 Juli 2025 | July 26, 2025
Saham AGII Kembali Terindeks dalam SMC Composite 2025
AGII Shares Re-included in the SMC Composite Index 2025
Setelah periode sebelumnya, saham AGII kembali terindeks dalam SMC untuk
periode Agustus 2025-Februari 2026.
Following the previous period, AGII shares were re-included in the SMC Index for
the August 2025-February 2026 period.
5 Agustus 2025 | August 5, 2025
Fitch Mengafirmasi Rating PT Samator Indo Gas Tbk
Fitch Affirms the Rating of PT Samator Indo Gas Tbk
PT Samator Indo Gas Tbk mempertahankan peringkat nasional jangka panjang
‘A(idn)’ dengan outlook stabil dari PT Fitch Ratings Indonesia.
The Company maintained its national long-term rating of ‘A(idn)’ with a stable
outlook from PT Fitch Ratings Indonesia.
12 September 2025 | September 12, 2025
Commissioning Pabrik Liquefaction di Batam
Commissioning of the Liquefaction Plant in Batam
Mulai beroperasinya pabrik liquefaction di Batam yang merupakan pabrik ke-
59 Perseroan.
The liquefaction plant in Batam commenced operations and became the
Company’s 59th plant.
9 Oktober 2025 | October 9, 2025
Integrated Report 2025 37
PT Samator Indo Gas Tbk
Page 38
Kilas Kinerja 2025
Performance Overview in 2025
Paparan Publik Insidental 2025
Incidental Public Expose 2025
Perseroan mengadakan Paparan Publik Insidental sebagai respon atas
permintaan Bursa terkait penjelasan peningkatan harga kumulatif saham yang
signifikan, sehingga Bursa menghentikan sementara perdagangan (cooling
down).
The Company convened an Incidental Public Expose in response to a request
from the Stock Exchange regarding an explanation of a significant cumulative
increase in its share price, which resulted in a temporary trading halt for cooling
down purposes.
13 Oktober 2025 | October 13, 2025
Saham AGII Kembali Terindeks dalam ISSI 2025
AGII Shares Re-included in the Indonesian Sharia Stock Index 2025
Setelah periode indeks ISSI sebelumnya, saham AGII kembali terindeks dalam
indeks ISSI untuk periode November 2025-Mei 2026.
Following the previous ISSI period, AGII shares were re-included in the Indonesian
Sharia Stock Index for the November 2025 to May 2026 period.
03 November 2025 | November 3, 2025
PT Samator Indo Gas Tbk Kembali Dinilai Sustainability Rating
PT Samator Indo Gas Tbk Reassessed under Sustainability Rating
Perseroan kembali mengikuti penilaian Sustainability Rating oleh Ecovadis dan
berhasil meraih badge "Committed".
The Company once again participated in the Sustainalytics ESG Risk Rating
assessment conducted by EcoVadis and obtained the "Committed" badge.
05 November 2025 | November 5, 2025
Peresmian Pabrik Nitrogen Onsite di Batam
Inauguration of the Onsite Nitrogen Plant in Batam
Perseroan mulai menjalankan pabrik nitrogen onsite untuk salah satu pelanggan
besar Perseroan di Batam. Ini merupakan pabrik Perseroan yang ke-60.
The onsite nitrogen plant for one of the Company’s major customers in Batam
commenced operations and became the Company’s 60th plant.
1 Desember 2025 | December 1, 2025
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PT Samator Indo Gas Tbk
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Empowering Industry
Enabling Life
Paparan Publik 2025
2025 Public Expose
Paparan Publik Tahunan Perseroan diadakan secara daring (online) dengan
agenda penyampaian performa kuartal III tahun 2025.
The Company’s Annual Public Expose was held online with the agenda of
presenting the Company’s performance for the third quarter of 2025.
10 December 2025 | December 10, 2025
Penghargaan dan Sertifikasi
Awards and Certifications
Penghargaan
Awards
Penghargaan Stellar Workplace Recognition in
Employee Satisfaction Piagam Apresiasi Sektor Barang Baku Kategori Sustainability
Stellar Workplace Recognition in Employee Satisfaction dengan Inovasi Jejak Aksi Gotong-Royong Inisiatif Revitalisasi
Penyelenggara | Organizer (JAGIR)
Certificate of Appreciation in the Raw Materials Sector,
Kontan Sustainability Category, for the Innovation of the "Jejak Aksi
Gotong-Royong Inisiatif Revitalisasi (JAGIR)
Tanggal Perolehan | Awarding Date
Penyelenggara | Organizer
26 September 2025 PIAGAM APRESIASI
IDX Channel
September 26, 2025
SEKTOR BARANG BAKU
KATEGORI SUSTAINABILITY
DENGAN INOVASI :
JEJAK AKSI GOTONG-ROYONG
INISIATIF REVITALISASI (JAGIR)
DIBERIKAN KEPADA:
PT SAMATOR INDO GAS TBK
Penerima | Recipient Syafril Nasution
CEO IDX CHANNEL
Masirom
COO IDX CHANNEL
Tanggal Perolehan | Awarding Date
Samator Group 10 Oktober 2025
October 10, 2025
Penerima | Recipient
PT Samator Indo Gas Tbk
ESG Awards 2025-Gold Star Awards Kategori Small Cap Vendor Day 2025-Pengadaan Barang Chemical Terbaik I
ESG Awards 2025-Gold Star Awards for Small Cap Category Vendor Day 2025-Best Chemical Procurement Award I
Penyelenggara Penyelenggara | Organizer
Organizer Kilang Pertamina Internasional
Investor Trust
Tanggal Perolehan Tanggal Perolehan | Awarding Date
Awarding Date 4 November 2025
November 4, 2025
23 Oktober 2025
October 23, 2025 Penerima | Recipient
PT Samator Indo Gas Tbk
Penerima | Recipient
PT Samator Indo Gas Tbk
Integrated Report 2025 39
PT Samator Indo Gas Tbk
Page 40
Kilas Kinerja 2025
Performance Overview in 2025
Sertifikasi
Certifications
Nama Sertifikasi Lokasi Pabrik Tahun Perolehan Penerbit Masa Berlaku
Certification Name Plant Area Year of Sertifikat Validation Period
Acquisition Certifier
ISO 14001:2015 SIG Pelintung, SGI Palembang, SIG 2024 SGS Indonesia 11 Juli 2024-25 Januari
Bekasi, SIG Cikande, SIG Kendal, SIG 2027
Rungkut, SGI Bambe, SIG Sidoarjo, SIG July 11, 2024-January 25,
Bitung 2027
ISO 45001:2018 SIG Pelintung, SGI Palembang, SIG 2024 SGS Indonesia 7 Juli 2024-7 April 2027
Bekasi, SIG Cikande, SIG Kendal, SIG July 7, 2024-April 7, 2027
Rungkut, SGI Bambe, SIG Sidoarjo, SIG
Bitung
ISO 9001:2015 SIG Medan, SGI Batam, SIG Subang 2024 SGS Indonesia 28 Oktober 2024-21
(Pabrikan), SIG Pulogadung, SIG November 2026
Cikarang, SGI Veteran Tama, SGI Kutai, October 28,
SGI Balikpapan, SGI Bontang, SGI 2024-November 21, 2026
Makassar, SIG Sorowako, Head Office
Surabaya, Head Office Jakarta
ISO 9001:2015 SIG Pelintung, SGI Palembang, SIG 2024 SGS Indonesia 11 Juli 2024-11 Juli 2027
Bekasi, SIG Cikande, SIG Kendal, SIG July 11, 2024-July 11, 2027
Rungkut, SGI Bambe, SIG Sidoarjo, SIG
Bitung
FSSC 22000 v6.0 SIG Subang (Pabrikan) 2024 SGS Indonesia 11 November 2024-11
SIG Subang (Production) November 2027
November 11,
2024-November 11 2027
FSSC 22000 v6.0 SIG Medan 2025 TQCS 25 Juli 2025-01 Agustus
International 2028
25 July 2025-01 August
2028
PROPER-Biru SIG Subang, SIG Cibitung, SIG Kendal, 2025 Kementerian 1 Juli 2025-30 Juni 2026
PROPER-Blue SIG Sidoarjo Lingkungan Hidup July 1, 2025-June 30, 2026
dan Kehutanan
Republik
Indonesia
Ministry of
Environment
and Forestry of
Indonesia
PROPER-Biru SGI Bontang, SMT Kutai 2024 Gubernur 23 Juni 2025-22 Juni 2026
PROPER-Blue Kalimantan Timur July 23, 2025-June 22,
Governor of East 2026
Kalimantan
Pre-Qualification Semua pabrik PT Samator Indo Gas Tbk 2025 Pertamina 22 Juni 2025-21 Juni 2027
Contractor Safety All of PT Samator Indo Gas Tbk plants (Persero) June 22, 2025-June 21,
Management System 2027
(PQ CSMS) Category
High Risk
Pre-Qualification Semua pabrik PT Samator Indo Gas Tbk 2023 PLN Indonesia 4 Desember 2023-5
Contractor Safety All of PT Samator Indo Gas Tbk plants Power Desember 2026
Management System December 4,
(PQ CSMS) Category 2023-Desember 5, 2026
High Risk
40 Laporan Terintegrasi 2025
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Empowering Industry
Enabling Life
Nama Sertifikasi Lokasi Pabrik Tahun Perolehan Penerbit Masa Berlaku
Certification Name Plant Area Year of Sertifikat Validation Period
Acquisition Certifier
SKUP Migas-Oil & Gas Kendal, Makassar, Medan, Sidoarjo, 2023 Kementerian Berlaku seterusnya
Supporting Business Bekasi, Cakung Energi dan selama tidak ada
Capacity Certificate Sumber Daya perubahan
Mineral Valid indefinitely as long
Ministry of Energy as there are no material
and Mineral changes
Resources
Halal Certificate Cibitung, Cilamaya, Subang, Cikande, 2020–2021 Majelis Ulama Berlaku seterusnya
Halal Certificate Kendal, Makassar, Sidoarjo Indonesia selama tidak ada
Indonesian Ulama perubahan material dan
Council proses produksi
Valid indefinitely as long
as there are no material
changes and production
process
Tingkat Komponen Kantor Pusat Jakarta 2023 Kementerian 11 Oktober 2023-11
Dalam Negeri Head Office Jakarta Perindustrian Oktober 2026
Domestic Component Ministry of October 11, 2023-October
Level Industry 11, 2026
Keanggotaan dalam Asosiasi atau Organisasi
Membership in Association or Organization
[GRI 2-28] [POJK C.5]
Nama Organisasi Tingkat Kegiatan Status Keanggotaan Periode
Organization Name Level Activity Membership Status Period
Asosiasi Gas Industri Nasional Melakukan pertukaran informasi dan advokasi Komite 1972-sekarang
Indonesia (AGII) Indonesia National di antara produsen gas industri di Indonesia. Produksi 1972-present
Industrial Gas Association Engage in information exchange and advocacy Productions
(AGII) among industrial gas producers in Indonesia. Committee
Asosiasi Gas Industri Asia Internasional Mempromosikan kesadaran atas kesehatan, Anggota 2004-sekarang
Asian Industry Gasses International keselamatan kerja, pengelolaan lingkungan dan Member 2004-present
Association keamanan dalam produksi, serta distribusi dan
penggunaan gas industri.
Promote awareness of health, occupational
safety, Environmental management, and
security in the production, distribution, and use
of industrial gases.
Asosiasi Sekretaris Nasional Mempromosikan tata penyelenggaraan Anggota 2020-sekarang
Perusahaan National perusahaan Member 2020-present
Indonesia (ICSA) yang baik di Indonesia.
Indonesia Corporate Promote good corporate governance in
Secretary Association (ICSA) Indonesia.
Asosiasi Emiten Indonesia Nasional Melakukan pertukaran informasi dan advokasi Anggota 2022-sekarang
(AEI) National di antara Perusahaan Emiten di Indonesia. Member 2022-present
Indonesian Public Listed Engage in information exchange and advocacy
Companies Association (AEI) among listed companies in Indonesia.
Kamar Dagang Indonesia Nasional Melakukan pertukaran informasi dan advokasi, Anggota 2015-sekarang
(KADIN) National promosi kegiatan usaha, serta kolaborasi Member 2015-present
Indonesian Chamber of strategis di antara pelaku industri di Indonesia.
Commerce and Industry Engage in information exchange and advocacy,
(KADIN) promote business activities, and foster strategic
collaborations among industry players in
Indonesia
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42 Laporan Terintegrasi 2025
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Laporan Manajemen
02
Management Report
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Laporan Manajemen
Management Report
Laporan Dewan Komisaris
The Board of Commissioners Report
HEYZER
HARSONO
Komisaris Utama
President Commissioner
Pemegang Saham dan Pemangku Kepentingan yang Terhormat,
Esteemed Shareholders and Stakeholders,
Puji syukur kami panjatkan ke hadirat Tuhan Yang Maha Kuasa We extend our deepest gratitude to God the Almighty for His
karena atas limpahan rahmat dan karunia-Nya, PT Samator Indo grace and blessings have guided PT Samator Indo Gas Tbk to
Gas Tbk dapat melalui tahun 2025 dengan baik serta mencatat navigate 2025 with resilience and to achieve milestones that
sejumlah pencapaian yang memperkuat fondasi usaha Perseroan. further reinforced the Company’s business foundation. With the
Dengan penuh rasa hormat, kami Dewan Komisaris menyampaikan utmost respect, the Board of Commissioners extends its sincere
apresiasi kepada seluruh pemangku kepentingan atas dukungan, appreciation to all stakeholders for their unwavering support, trust,
kepercayaan, dan kerja sama yang terjalin sepanjang tahun. and synergy throughout the year.
Dewan Komisaris memandang bahwa perjalanan Perseroan The Board of Commissioners believes that the Company’s journey
sepanjang tahun 2025 tidak hanya mencerminkan kemampuan throughout 2025 reflects not only its agility in responding to external
beradaptasi terhadap perubahan lingkungan eksternal, tetapi developments, but also its increasing maturity in strategic execution,
juga menunjukkan kematangan Perseroan dalam mengeksekusi risk management, and the safeguarding of stakeholder aspirations.
strategi, mengelola risiko, serta menjaga kepercayaan para In close coordination with the Board of Directors, we have remained
pemangku kepentingan. Bersama Direksi, kami terus berupaya committed in ensuring that every strategic decision is grounded in
agar setiap keputusan strategis tetap berpijak pada kehati-hatian, prudence, strong Good Corporate Governance (GCG) practices,
tata kelola perusahaan yang baik (Good Corporate Governance/ sustainability principles, and a long-term growth trajectory.
GCG), nilai-nilai keberlanjutan, serta orientasi jangka panjang.
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Sepanjang 2025, Dewan Komisaris mencermati bahwa Perseroan
menunjukkan ketahanan dan kematangan dalam menghadapi
dinamika ekonomi dan industri yang menantang. Penguatan kapasitas
usaha, konsistensi implementasi strategi, serta disiplin dalam tata
kelola dan pengendalian risiko berjalan secara selaras dengan arah
strategis Perseroan. Perkembangan tersebut menegaskan bahwa
pertumbuhan Perseroan berlangsung dalam kerangka yang terkendali
dan berorientasi pada keberlanjutan jangka panjang.
Throughout 2025, the Board of Commissioners observed the Company’s
resilience and maturity in navigating challenging economic and industry
dynamics. Strengthened business capacity, consistent strategy implementation,
as well as disciplined governance and risk control were implemented in alignment
with the Company’s strategic direction. These developments affirm that the
Company’s growth progressed within a controlled framework and a long-term
sustainability orientation.
Pandangan atas Kondisi Makroekonomi dan Industri
Review on Macroeconomic and Industry Conditions
Dewan Komisaris mencermati bahwa lanskap ekonomi global The Board of Commissioners observed that the global economic
sepanjang tahun 2025 masih diwarnai oleh ketidakpastian. landscape throughout 2025 remained marked by uncertainty.
Ketegangan geopolitik, fluktuasi suku bunga dan penyesuaian Geopolitical tensions, interest rate volatility, and shifts in global
kebijakan moneter global telah memicu fragmentasi rantai pasok monetary policy triggered fragmentation in global supply chains.
global.
Di tengah dinamika global tersebut, Dewan Komisaris mencatat Amid these global dynamics, the Board of Commissioners noted
bahwa ketahanan ekonomi Indonesia tetap terjaga. Bank Indonesia that Indonesia’s economic resilience remained well maintained. In
dalam Laporan Perekonomian Indonesia 2025 menyampaikan its 2025 Indonesia Economic Report, Bank Indonesia stated that
bahwa pertumbuhan ekonomi Indonesia pada 2025 berada pada Indonesia’s economic growth in 2025 was within the range of 4.7%
kisaran 4,7-5,5% dengan inflasi yang terkendali dalam rentang to 5.5%, with inflation remaining under control within the target.
sasaran.
Pada sektor manufaktur, sepanjang tahun 2025 Indonesia In the manufacturing sector, throughout 2025 Indonesia recorded
mencatatkan fase ekspansi yang tercermin dari rata-rata an expansion phase, as reflected in the average Indonesia
Purchasing Managers’ Index (PMI) Manufaktur Indonesia sebesar 51,5 Manufacturing Purchasing Managers’ Index (PMI) of 51.5 which
yang melampaui level 50. Kondisi ini mencerminkan bahwa aktivitas exceeded the 50 threshold. This condition indicates that production
produksi dan permintaan industri secara agregat masih tumbuh, activity and aggregate industrial demand continued to grow,
meskipun dengan variasi kinerja antar subsektor. Perkembangan despite the with varying performance across subsectors. These
ini turut menopang permintaan gas industri, khususnya dari sektor developments supported demand for industrial gases, particularly
manufaktur berbasis konsumsi domestik dan industri pengolahan. from domestically driven manufacturing and processing industries.
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Management Report
Di sektor energi, Dewan Komisaris mencermati adanya peningkatan In the energy sector, the Board of Commissioners observed an
investasi pada Energi Baru dan Terbarukan (EBT) sejalan dengan increase in the investment of New and Renewable Energy that
agenda transisi energi nasional. Berdasarkan data Kementerian conforms with the national energy transition agenda. Based on data
Energi dan Sumber Daya Mineral (ESDM), nilai investasi EBT di from the Ministry of Energy and Mineral Resources, investment in
Indonesia sepanjang tahun 2025 telah mencapai sekitar US$1,3 renewable energy in Indonesia during 2025 reached approximately
miliar, atau setara ±Rp21,6 triliun, dan menunjukkan tren peningkatan US$1.3 billion, equivalent to ±Rp21.6 trillion, reflecting an upward trend
dibandingkan tahun sebelumnya. Peningkatan investasi ini terutama compared with the previous year. This growth was primarily driven
didorong oleh pengembangan pembangkit energi terbarukan dan by the development of renewable power plants and supporting
infrastruktur pendukung, yang secara tidak langsung membuka infrastructure, which indirectly creating opportunities for industrial
peluang permintaan gas industri sebagai penunjang proses dan gas demand to support processes and energy efficiency.
efisiensi energi.
Namun demikian, Dewan Komisaris juga mencermati bahwa Nevertheless, the Board of Commissioners also noted that several
beberapa subsektor industri berat, seperti industri baja, masih heavy industry subsectors, such as the steel industry, continued
menghadapi tekanan akibat perlambatan permintaan global dan to face pressure due to weaker global demand and production
penyesuaian kapasitas produksi. Kondisi tersebut berdampak pada capacity adjustments. This condition affected demand from certain
permintaan dari sebagian pelanggan Perseroan di segmen tersebut, customers within the Company’s portfolio in those segments,
sehingga dinamika tahun 2025 menunjukkan adanya pertumbuhan resulting in uneven growth dynamics across sectors in 2025.
yang tidak merata antar sektor.
Secara keseluruhan, Dewan Komisaris menilai bahwa perkembangan Overall, the Board of Commissioners considers that economic
ekonomi sepanjang tahun 2025 tetap memberikan landasan yang developments throughout 2025 continued to provide a positive
cukup baik bagi keberlanjutan operasional Perseroan. Permintaan foundation for the sustainability of the Company’s operations.
produk dan layanan Perseroan relatif terjaga, dengan variasi antar Demand for the Company’s products and services remained
sektor yang mendorong Perseroan untuk terus menjaga fleksibilitas relatively stable, with sectoral variations prompting the Company to
operasional dan keseimbangan portofolio pelanggan guna maintain operational flexibility and a balanced customer portfolio to
mendukung pertumbuhan yang berkelanjutan. support sustainable growth.
Penilaian atas Kinerja Direksi
Assessment of the Performance of the Board of Directors
Dewan Komisaris menilai bahwa sepanjang tahun 2025 Direksi telah The Board of Commissioners considers that throughout 2025,
menjalankan pengelolaan Perseroan dengan kinerja yang solid the Board of Directors has managed the Company with solid
dan terjaga di tengah dinamika pasar dan tantangan operasional. and resilient performance amid evolving market dynamics and
Direksi secara konsisten menetapkan target kinerja yang progresif operational challenges. The Board of Directors has consistently set
sebagai bagian dari upaya mendorong pertumbuhan dan progressive performance targets to support growth and continuous
perbaikan berkelanjutan, serta menunjukkan komitmen dalam improvement, while demonstrating a strong commitment to
menjaga keberlangsungan usaha Perseroan. maintaining the Company’s business continuity.
Sejalan dengan fungsi pengawasan, Dewan Komisaris telah In line with its supervisory function, the Board of Commissioners has
melakukan penelaahan atas pelaksanaan strategi dan arah reviewed the implementation of the strategies and policy directions
kebijakan yang ditempuh Direksi, termasuk berbagai keputusan pursued by the Board of Directors, including key strategic decisions
strategis yang berdampak terhadap posisi dan kinerja Perseroan. affecting the Company’s position and performance. Based on this
Berdasarkan penelaahan tersebut, Dewan Komisaris menilai bahwa review, the Board of Commissioners is of the view that the execution
pelaksanaan strategi telah berjalan sesuai dengan arah yang of these strategies has been aligned with the established direction,
ditetapkan, dengan memperhatikan prinsip kehati-hatian, tata with due consideration to prudence, good corporate governance,
kelola yang baik, serta manajemen risiko yang memadai. and sound risk management practices.
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Dewan Komisaris juga mencermati konsistensi Direksi dalam The Board of Commissioners has also observed the Board of
mengeksekusi strategi operasional, termasuk penguatan kapasitas Directors’ consistency in executing operational strategies, including
produksi, keandalan layanan distribusi, serta penyelesaian strengthening production capacity, ensuring the reliability of
commissioning 3 (tiga) fasilitas produksi baru sesuai rencana. Hal ini distribution services, and completing the commissioning of three new
mencerminkan disiplin eksekusi serta penguatan fondasi operasional production facilities as planned. These reflect disciplined execution
Perseroan. and a strengthened operational foundation of the Company.
Secara keseluruhan, Dewan Komisaris telah menelaah pelaksanaan Overall, the Board of Commissioners has reviewed the
strategi oleh Direksi dan menilai bahwa arah jangka panjang implementation of the Company’s strategies by the Board of
Perseroan tetap terkelola dengan baik serta selaras dengan Directors and considers that the Company’s long-term direction
kepentingan para pemangku kepentingan. Dewan Komisaris remains well managed and aligned with the interests of its
akan terus menjalankan fungsi pengawasan secara aktif untuk stakeholders. The Board of Commissioners will continue to actively
memastikan bahwa pelaksanaan strategi tetap konsisten dengan perform its supervisory role to ensure that strategy execution
prioritas Perseroan dan prinsip tata kelola yang baik. remains consistent with the Company’s priorities and principles of
good corporate governance.
Pengawasan atas Perumusan dan Implementasi Strategi Perseroan
Supervision of the Company’s Strategy Formulation and Implementation
Dewan Komisaris menjalankan fungsi pengawasan strategis yang The Board of Commissioners carries out a proactive and continuous
proaktif dan berkelanjutan terhadap proses perumusan strategi strategic oversight function over the formulation of the Company’s
bisnis Perseroan. Dalam hal ini, pengawasan dilakukan melalui dua business strategy. This oversight is conducted through two primary
metode. methods.
Metode pertama adalah evaluasi rutin terhadap kinerja operasional The first method is through regular evaluation of operational and
dan finansial berdasarkan target–target yang telah ditetapkan financial performance against the targets set out in the annual work
dalam rencana kerja tahunan, termasuk Key Performance Indicator plan, including Key Performance Indicator (KPI) such as sales volume
(KPI) utama seperti pertumbuhan volume penjualan, margin, utilisasi growth, margin performance, asset utilization, and profitability
aset, dan pencapaian target profitabilitas. Metode kedua adalah targets. The second method is through strategic coordination and
koordinasi dan dialog strategis dengan Direksi, untuk memastikan dialogue with the Board of Directors to ensure that the formulated
bahwa rencana strategis yang disusun tidak hanya realistis tetapi strategies are not only realistic but also responsive to market
juga responsif terhadap dinamika pasar dan risiko eksternal. dynamics and external risks.
Melalui langkah-langkah tersebut, Dewan Komisaris memastikan Through these measures, the Board of Commissioners ensures that
bahwa perumusan strategi bisnis Perseroan berjalan secara terarah, the formulation of the Company’s business strategy remains well-
relevan dengan kondisi pasar, dan dapat diselaraskan dengan directed, aligned with market conditions, and consistent with the
tujuan jangka panjang perusahaan. Company’s long-term objectives.
Dalam tahap implementasi, Dewan Komisaris memandang In its implementation, the Board of Commissioners recognizes that
bahwa keberhasilan implementasi strategi sangat ditentukan oleh the success of strategy implementation depends on the alignment
keselarasan antara arah strategis yang telah ditetapkan dengan between the established strategic direction and its operational
pelaksanaan operasional oleh Direksi dan manajemen. Oleh karena execution by the Board of Directors and management. Accordingly,
itu, pemantauan terhadap implementasi strategi dilakukan secara monitoring of strategy implementation is conducted in a structured
terstruktur dan berkesinambungan. and continuous manner.
Dalam praktiknya, Dewan Komisaris secara berkala mengadakan In practice, the Board of Commissioners conducts regular
rapat koordinasi dengan Direksi untuk memastikan adanya coordination meetings with the Board of Directors to ensure
keselarasan yang konsisten antara rencana strategis, prioritas consistent alignment between strategic plans, operational priorities,
operasional, dan capaian kinerja Perseroan. Rapat-rapat and performance outcomes. These meetings serve as the primary
tersebut menjadi forum utama untuk membahas perkembangan forum to review the progress of strategic initiatives, identify potential
pelaksanaan strategi, mengidentifikasi potensi deviasi, serta deviations, and agree on corrective actions when necessary.
menyepakati langkah korektif apabila diperlukan.
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Management Report
Selain itu, Dewan Komisaris menerima laporan kinerja dan In addition, the Board of Commissioners receives performance reports
hasil evaluasi internal Direksi, termasuk ringkasan hasil Senior and internal evaluation results from the Board of Directors, including
Management Meeting (SMM), sebagai dasar untuk melakukan summaries of Senior Management Meetings (SMM), as a basis for
penelaahan lebih lanjut. Berdasarkan laporan tersebut, Dewan further review. Based on these reports, the Board of Commissioners
Komisaris melakukan evaluasi terhadap efektivitas implementasi assesses the effectiveness of strategy implementation and provides
strategi serta memberikan masukan dan arahan strategis kepada strategic guidance and recommendations to the Board of Directors
Direksi guna menjaga kesinambungan kinerja dan memastikan to safeguard performance continuity and ensure that the Company
Perseroan tetap bergerak sejalan dengan tujuan jangka pendek remains aligned with both its short-term and long-term objectives.
maupun jangka panjang.
Pandangan atas Prospek Usaha yang Disusun oleh Direksi
Views on the Business Prospects Prepared by the Board of Directors
Dewan Komisaris mencermati bahwa prospek global pada 2026 The Board of Commissioners observes that the global outlook
masih akan diwarnai ketidakpastian. Proyeksi IMF dalam World in 2026 will continue to be shaped by uncertainty. In its World
Economic Outlook memperkirakan pertumbuhan ekonomi global Economic Outlook, the IMF projects global economic growth at
pada kisaran 3%. Ketidakpastian geopolitik, volatilitas harga energi, approximately 3%. Geopolitical uncertainty, energy price volatility,
serta dinamika kebijakan moneter negara maju tetap berpotensi and shifts in monetary policy across advanced economies remain
memengaruhi stabilitas pasar dan permintaan komoditas. Di potential sources of pressure on market stability and commodity
tingkat nasional, Bank Indonesia memproyeksikan pertumbuhan demand. At the national level, Bank Indonesia projects Indonesia’s
ekonomi Indonesia tahun 2026 berada pada rentang 4,9-5,7%, economic growth in 2026 to range between 4.9-5.7%, supported by
seiring percepatan investasi infrastruktur, penguatan hilirisasi, dan accelerated infrastructure investment, strengthened downstream
peningkatan ekspor bernilai tambah. industrialization, and higher value-added exports.
Komitmen pemerintah dalam mendorong industrialisasi tercermin The government’s commitment to advancing industrialization is
melalui berbagai kebijakan strategis, salah satunya pembentukan reflected in various strategic policies, including the establishment
Danantara yang pada tahun 2026 yang memfokuskan investasi of Danantara, which in 2026 focuses investment on 18 (eighteen)
pada 18 (delapan belas) proyek hilirisasi strategis dengan nilai sekitar strategic downstream projects with an estimated value of
Rp618 triliun. Proyek-proyek tersebut mencakup pengembangan approximately Rp618 trillion. These projects include oil refinery
oil refinery, industri Dimethyl Ether (DME), serta pembangunan development, Dimethyl Ether (DME) industry expansion, and the
dan perluasan smelter, termasuk smelter bauksit. Langkah ini construction and expansion of smelters, including bauxite smelters.
menunjukkan upaya nyata pemerintah dalam memperkuat rantai This initiative demonstrates the government’s concrete efforts to
nilai industri nasional dan meningkatkan kapasitas produksi dalam strengthen the national industrial value chain and enhance domestic
negeri. production capacity.
Di sisi lain, pemerintah juga memberikan berbagai insentif kepada At the same time, the government has introduced a range of
sektor pengguna industri, antara lain melalui kebijakan yang incentives for industrial users, including policies benefiting the glass
berdampak pada industri kaca seiring dorongan sektor perumahan, industry in line with housing sector stimulus, the development of the
pengembangan industri chip dan semikonduktor, serta pemberian chip and semiconductor industry, and incentives for the textile sector
insentif kepada industri tekstil dengan nilai sekitar Rp101 triliun. valued at approximately Rp101 trillion. The Board of Commissioners
Dewan Komisaris menilai bahwa rangkaian kebijakan tersebut akan is of view that these policy measures will support the recovery and
mendorong pemulihan dan ekspansi sektor manufaktur, yang pada expansion of the manufacturing sector, which in turn is expected
gilirannya meningkatkan kebutuhan gas industri untuk mendukung to increase demand for industrial gases to support production
proses produksi dan efisiensi operasional. processes and operational efficiency.
Selain itu, peluncuran Strategi Baru Industrialisasi Nasional (SBIN) Furthermore, the launch of the New National Industrialization
semakin menegaskan fokus pemerintah dalam mempercepat Strategy reinforces the government’s focus on accelerating the
transformasi struktur industri Indonesia. Dengan mempertimbangkan transformation of Indonesia’s industrial structure. By considering
keseluruhan faktor tersebut, Dewan Komisaris meyakini bahwa these factors, the Board of Commissioners believes that 2026
tahun 2026 merupakan periode yang kondusif bagi pertumbuhan presents a conducive environment for the Company’s growth,
Perseroan, dengan tetap menekankan pentingnya pelaksanaan while emphasizing the importance of disciplined, adaptive, and
strategi yang disiplin, adaptif, dan berorientasi pada keberlanjutan sustainability-oriented strategy execution.
kinerja jangka panjang.
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Dengan demikian, Dewan Komisaris memberikan dukungan penuh Accordingly, the Board of Commissioners fully supports the plans and
terhadap rencana dan strategi yang telah disusun Direksi sebagai strategies formulated by the Board of Directors as the foundation
landasan pertumbuhan Perseroan ke depan. Dewan Komisaris for the Company’s future growth. The Board of Commissioners
akan terus mengawal implementasinya melalui pengawasan yang will continue to oversee their implementation through disciplined
disiplin dan evaluasi kinerja yang terukur sehingga target-target supervision and measurable performance evaluation to ensure that
yang ditetapkan dapat tercapai secara optimal. the established targets are achieved optimally.
Pandangan atas Penerapan Tata Kelola Perusahaan
Views on the Implementation of Corporate Governance
Dewan Komisaris memandang bahwa efektivitas penerapan The Board of Commissioners considers that the effectiveness of
Tata Kelola Perusahaan yang Baik (Good Corporate Governance/ Good Corporate Governance (GCG) implementation throughout
GCG) sepanjang 2025 tercermin dari kualitas proses pengambilan 2025 is reflected in the quality of decision-making processes and
keputusan dan konsistensi pelaksanaannya. Dalam tahun the consistency of their execution. In a year marked by strengthened
yang diwarnai oleh penguatan struktur permodalan, ekspansi capital structure, expanded production capacity, and increased
kapasitas produksi, serta peningkatan skala operasi, mekanisme operational scale, GCG mechanisms functioned as a control system
GCG berfungsi sebagai sistem pengendali yang memastikan ensuring that all strategic initiatives were carried out within a sound
seluruh langkah strategis berjalan dalam koridor kepatuhan dan compliance and risk management framework.
manajemen risiko yang memadai.
Dewan Komisaris memastikan bahwa perangkat tata kelola The Board of Commissioners ensured that the Company’s
Perseroan, termasuk piagam organ GCG, pedoman perilaku, pakta governance elements, including GCG organ charters, code of ethics,
integritas, serta sistem pengendalian internal, dijalankan secara integrity pacts, and internal control systems, were implemented in
disiplin. Setiap kebijakan material dibahas melalui mekanisme a disciplined manner. All material policies were deliberated through
formal dan terdokumentasi dengan baik, disertai penelaahan atas formal and well-documented mechanisms, accompanied by
implikasi risiko dan keberlanjutan keuangan. assessments of risk implications and financial sustainability.
Pengawasan juga mencakup efektivitas sistem pelaporan Oversight also encompassed the effectiveness of the whistleblowing
pelanggaran dan budaya kepatuhan di seluruh elemen Perseroan. system and the cultivation of a compliance culture across the
Dewan Komisaris menilai bahwa upaya penguatan sistem pelaporan Company's elements. The Board of Commissioners believes that
pelanggaran yang telah dilakukan dapat mendorong sistem the strengthening of the whistleblowing mechanism has enhanced
tersebut semakin responsif dan memberikan ruang pelaporan yang its responsiveness and reinforced its function as a reliable reporting
dapat diandalkan oleh pemangku kepentingan. system for stakeholders.
Dewan Komisaris memandang bahwa seiring dengan karakter Given the Company’s profile as an asset-intensive manufacturing
Perseroan sebagai perusahaan manufaktur yang padat aset dan company with high operational risk exposure, the Board of
memiliki tingkat risiko operasional tinggi, aspek tata kelola yang Commissioners recognizes that operational reliability and safety
perlu terus diperkuat ke depan adalah keandalan dan keselamatan must continue to be reinforced as integral components of corporate
operasional sebagai bagian integral dari tata kelola perusahaan. governance. These aspects are considered strategic, as they are
Aspek ini dipandang strategis karena berkaitan langsung dengan directly linked to operational continuity, business sustainability, and
kontinuitas operasi, keberlanjutan usaha, serta kepercayaan para stakeholder trust.
pemangku kepentingan.
Dalam konteks tersebut, Perseroan secara konsisten menegakkan In this context, the Company consistently upheld safety
penerapan standar keselamatan melalui pengendalian dan standards through periodic asset control and testing, including
pengujian aset secara berkala, termasuk pelaksanaan hydrostatic the implementation of hydrostatic tests to ensure the integrity
test untuk memastikan integritas dan kelayakan tabung gas yang and fitness of its gas cylinders. Going forward, the Board of
dimiliki Perseroan. Ke depan, Dewan Komisaris menilai pentingnya Commissioners considers that it is important to further strengthen
penguatan integrasi antara kebijakan keselamatan, manajemen the integration between safety policies, risk management, and
risiko, dan proses pengambilan keputusan agar keandalan decision-making processes so that operational reliability remains a
operasional menjadi pertimbangan utama dalam setiap aktivitas primary consideration in all business activities.
usaha Perseroan.
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Dewan Komisaris juga merekomendasikan agar Direksi terus The Board of Commissioners also recommends that the Board
meningkatkan kualitas penerapan GCG dengan memperkuat of Directors further elevate the quality of GCG implementation
integrasi antara tata kelola, manajemen risiko, dan keandalan by reinforcing the integration of governance, risk management,
operasional. Praktik yang diterapkan oleh perusahaan-perusahaan and operational reliability within the Company’s management
manufaktur berskala besar menunjukkan bahwa GCG yang efektif framework. Best practices in large-scale manufacturing companies
ditopang oleh sistem pengawasan yang jelas terhadap risiko demonstrate that effective governance is underpinned by robust
operasional utama, termasuk keselamatan kerja, keandalan aset, oversight of critical operational risks, including workplace safety,
dan kontinuitas operasi. asset integrity, and business continuity.
Dalam konteks tersebut, Dewan Komisaris mendorong Direksi untuk In this regard, the Board of Commissioners encourages the Board of
memastikan adanya kerangka pengawasan keselamatan dan Directors to establish a measurable framework for overseeing safety
keandalan operasional yang terukur, termasuk indikator kinerja and operational reliability, including key performance indicators,
utama, mekanisme pelaporan yang konsisten kepada Dewan consistent reporting mechanisms to the Board of Commissioners,
Komisaris, serta evaluasi berkala atas efektivitas pengendalian and periodic evaluations of operational control effectiveness. Active
operasional. Keterlibatan aktif manajemen puncak dalam isu-isu involvement of senior management in these matters is deemed
ini dipandang penting untuk membangun disiplin organisasi dan essential to foster organizational discipline and a strong safety
budaya keselamatan yang kuat. culture.
Dewan Komisaris menilai bahwa penguatan budaya tata kelola The Board of Commissioners emphasizes that strengthening
dan kepatuhan di seluruh lini organisasi, dengan menempatkan governance and compliance culture across all organizational levels,
keselamatan dan keandalan operasional sebagai nilai bersama, by positioning safety and operational reliability as shared values,
akan menjadi fondasi bagi peningkatan kualitas GCG Perseroan will establish the foundation for continuous improvement in the
secara berkelanjutan. Company’s GCG quality.
Perubahan Komposisi Dewan Komisaris
Changes in the Composition of the Board of Commissioners
Berdasarkan hasil keputusan Rapat Umum Pemegang Saham Based on the resolutions of the Annual General Meeting of
Tahunan (RUPST) pada 13 Juni 2025, terdapat perubahan pada Shareholders (AGMS) held on June 13, 2025, changes were made
komposisi Dewan Komisaris Perseroan. Dengan demikian, komposisi to the composition of the Company’s Board of Commissioners. Thus,
Dewan Komisaris yang menjabat saat ini adalah sebagai berikut: the current composition of the Board of Commissioners is as follows:
Nama Jabatan
Name Position
Komisaris Utama | President Commissioner Heyzer Harsono
Wakil Komisaris Utama | Vice President Commissioner Rasid Harsono
Wakil Komisaris Utama | Vice President Commissioner Ferryawan Utomo
Komisaris | Commissioner Michael W.P. Soeryadjaya
Komisaris | Commissioner Atiff Gill Ibrahim
Komisaris | Commissioner Nini Liemijanto
Komisaris Independen | Independent Commissioner Sutanto
Komisaris Independen | Independent Commissioner Robiyanto
Komisaris Independen | Independent Commissioner Hans-Gerd Wienands-Adelsbach
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Penutup dan Apresiasi
Conclusion and Appreciation
Kepercayaan yang terus diberikan oleh para pemangku kepentingan The continued trust of stakeholders represents a fundamental
merupakan fondasi utama bagi keberlanjutan Perseroan di masa foundation for the Company’s future sustainability. Hence, the Board
mendatang. Untuk itu, Dewan Komisaris menyampaikan apresiasi of Commissioners extends its sincere appreciation to all parties who
mendalam kepada seluruh pihak yang telah berkontribusi dalam have contributed to every step of the Company’s journey.
setiap jejak langkah Perseroan.
Apresiasi yang sama kami sampaikan kepada seluruh insan Our sincere appreciation is equally conveyed to all employees for
Perseroan atas dedikasi, profesionalisme, dan semangat kolaborasi their dedication, professionalism, and spirit of collaboration in
yang ditunjukkan dalam menjalankan setiap tanggung jawab. carrying out their responsibilities. This collective commitment is the
Komitmen kolektif inilah yang menjadi kekuatan utama Perseroan Company’s core strength in maintaining performance quality and
dalam menjaga kualitas kinerja dan keandalan operasional. operational reliability.
Kepada para pemegang saham dan mitra usaha, Dewan Komisaris To our shareholders and business partners, the Board of
mengucapkan terima kasih atas kepercayaan dan dukungan yang Commissioners extends its sincere appreciation for the continued
senantiasa diberikan. Dewan Komisaris meyakini bahwa sinergi trust and support. The Board of Commissioners believes that
yang telah terjalin akan menjadi fondasi penting untuk memperkuat the synergy that has been established will serve as an important
posisi Perseroan serta menciptakan nilai jangka panjang yang foundation to further strengthen the Company’s position and create
berkelanjutan bagi seluruh pemangku kepentingan. sustainable long-term value for all stakeholders.
Atas nama Dewan Komisaris
On behalf of the Board of Commissioners
PT Samator Indo Gas Tbk
Heyzer Harsono
Komisaris Utama
President Commissioner
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Laporan Direksi
The Board of Directors Report
[POJK D.1]
RACHMAT
HARSONO
Direktur Utama
President Director
Pemegang Saham dan Pemangku Kepentingan yang Terhormat,
Esteemed Shareholders and Stakeholders,
Dengan penuh rasa syukur, Direksi menyampaikan bahwa PT With profound gratitude, the Board of Directors is honored to report
Samator Indo Gas Tbk berhasil menutup tahun 2025 dengan that PT Samator Indo Gas Tbk successfully concluded 2025 with
kinerja yang menggembirakan. Di tengah dinamika industri dan encouraging performance. Amid ongoing industry dynamics and
ketidakpastian global yang masih dipengaruhi oleh tensi geopolitik, global uncertainty shaped by geopolitical tensions, commodity
volatilitas pasar komoditas, serta kondisi iklim yang tidak menentu, market volatility, and unpredictable climate conditions, the Company
Perseroan mampu mencatatkan penjualan dan EBITDA yang recorded higher revenues and EBITDA, as well as solid operational
meningkat dan pencapaian operasional yang solid. achievements.
Secara keseluruhan, Perseroan tidak hanya mencatat pertumbuhan Overall, the Company delivered beyond quantitative growth by
secara kuantitatif, tetapi juga memperkuat fondasi operasional untuk reinforcing its operational fundamentals to sustain long-term value
keberlanjutan jangka panjang. Pencapaian tersebut merupakan creation. These achievements reflect the dedication and hard work
buah dari dedikasi dan kerja keras seluruh insan Perseroan yang of all employees, built upon a foundation consistently cultivated
fondasinya telah dipupuk secara konsisten sepanjang perjalanan throughout the Company’s business journey. The continued trust of
bisnisnya. Kepercayaan yang terus diberikan oleh pelanggan, mitra customers, business partners, and all stakeholders remains a critical
usaha, dan seluruh pemangku kepentingan menjadi modal penting asset, enabling the Company to enhance both capacity and service
bagi Perseroan untuk memperluas kapasitas dan kualitas layanan, quality while reinforcing its reputation as a leading industrial gas
sekaligus memperkuat reputasi sebagai perusahaan gas industri company with the largest network in Indonesia.
terdepan dengan jaringan terbesar di Indonesia.
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Sepanjang 2025, Direksi berhasil menjaga momentum pertumbuhan
Perseroan melalui implementasi berbagai inisiatif strategis yang disiplin
dan terarah. Commissioning 3 (tiga) fasilitas baru dan peningkatan
volume produksi gas sebesar 11,82% mencerminkan penguatan
kapasitas dan keandalan operasional, yang didukung oleh pengelolaan
biaya yang terkendali dan peningkatan kualitas profitabilitas. Secara
beriringan, integrasi prinsip keberlanjutan dalam pengelolaan
operasional memastikan bahwa pertumbuhan yang dicapai tetap
selaras dengan tanggung jawab jangka panjang Perseroan bagi seluruh
pemangku kepentingan.
Throughout 2025, the Board of Directors successfully maintained the Company’s
growth momentum through the disciplined and focused implementation
of strategic initiatives. The commissioning of 3 (three) new facilities and an
11.82% increase in gas production volume reflected strengthened capacity and
operational reliability, supported by prudent cost management and improved
profitability quality. In parallel, the integration of sustainability principles into
operational management reinforced the Company’s commitment to responsible
growth, ensuring that performance achievements remained aligned with its
long-term value creation for all stakeholders.
Melalui laporan ini, saya mewakili jajaran Direksi menyampaikan Through this report, on behalf of the Board of Directors, I present a
gambaran komprehensif mengenai strategi dan kebijakan yang comprehensive overview of the strategies and policies implemented
dijalankan Perseroan sepanjang tahun dalam menjaga daya throughout the year to safeguard competitiveness and ensure
saing dan memastikan keberlanjutan usaha. Di dalamnya kami business continuity. The report outlines how these policies were
menguraikan bagaimana kebijakan yang ditetapkan diterjemahkan translated into measurable operational initiatives to strengthen
ke dalam langkah operasional yang terukur untuk menjaga business resilience, reinforce competitive positioning, and create
ketahanan usaha, memperkuat posisi kompetitif, dan menciptakan long-term value. It also provides a thorough evaluation of the
nilai jangka panjang. Laporan ini juga memberikan evaluasi Company’s performance, including the effectiveness of its strategies
menyeluruh atas kinerja yang dicapai, termasuk efektivitas strategi in responding to industry dynamics and external volatility. In addition,
dalam merespons dinamika industri dan volatilitas eksternal. Selain we set out our strategic priorities and business outlook as part of our
itu, kami memaparkan prioritas strategis dan proyeksi usaha commitment to sustaining the Company’s growth trajectory.
ke depan sebagai bagian dari upaya menjaga kesinambungan
pertumbuhan Perseroan.
Tinjauan Kondisi Ekonomi dan Industri
Review of Economic and Industry Conditions
Direksi memandang bahwa kondisi ekonomi sepanjang tahun The Board of Directors observes that economic conditions
2025 tetap diwarnai oleh ketidakpastian global yang berlanjut. throughout 2025 continued to be shaped by prolonged global
International Monetary Fund (IMF) melalui World Economic Outlook uncertainty. The International Monetary Fund, in its World Economic
yang diterbitkan pada Januari 2026 memproyeksikan pertumbuhan Outlook published in January 2026, projected global economic
ekonomi global sebesar 3,3% pada 2025, relatif sejalan dengan growth of 3.3% for 2025, broadly in line with the previous year’s
capaian tahun sebelumnya. Pertumbuhan tersebut berlangsung performance. This growth unfolded amid rising international trade
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dalam konteks meningkatnya tensi perdagangan internasional, tensions, tariff policies triggering cross-border responses, and
kebijakan tarif yang memicu respons antarnegara, serta eskalasi escalating geopolitical frictions that contributed to financial market
ketegangan geopolitik yang berdampak pada volatilitas pasar volatility and heightened caution among global economics.
keuangan dan kehati-hatian pelaku ekonomi global.
Di tengah gejolak global tersebut, ekonomi Indonesia tetap Amid the global turbulence, Indonesia’s economy continued to
menunjukkan daya tahan yang solid. Berdasarkan Laporan demonstrate solid resilience. Based on the 2025 Indonesia Economic
Perekonomian Indonesia 2025 yang diterbitkan oleh Bank Indonesia, Report published by Bank Indonesia, national economic growth was
pertumbuhan ekonomi nasional berada dalam kisaran 4,7-5,5% maintained within the range of 4.7% to 5.5%, with inflation remaining
dengan inflasi yang terkendali pada rentang sasaran 2,5±1%. under control within the target corridor of 2.5±1%. This stability was
Stabilitas tersebut didukung oleh permintaan domestik yang tetap primarily supported by sustained domestic demand.
terjaga.
Secara sektoral, aktivitas industri menunjukkan ekspansi yang relatif On a sectoral basis, industrial activity expanded at a relatively
konsisten. Purchasing Managers’ Index (PMI) Manufaktur Indonesia consistent pace. Indonesia’s Manufacturing Purchasing Managers’
sepanjang 2025 berada di kisaran 51,5 poin, mencerminkan Index (PMI) remained within the range of 51.5 throughout 2025,
aktivitas produksi yang tetap berada di zona ekspansi. Indeks indicating production activity continued to operate in expansion
Kepercayaan Industri (IKI) juga mencatat pembacaan di atas 52 territory. The Industrial Confidence Index also recorded above
poin pada berbagai periode, mengindikasikan optimisme pelaku 52 at various points during the year, reflecting business optimism
usaha terhadap prospek permintaan dan kondisi operasional. regarding demand prospects and operating conditions. Collectively,
Secara keseluruhan, kedua indikator tersebut menegaskan bahwa these indicators affirm that domestic demand served as the
permintaan domestik menjadi penopang utama pertumbuhan primary driver of national economic growth in 2025 while reinforcing
ekonomi nasional pada 2025 sekaligus memperkuat ketahanan the manufacturing sector’s resilience amid external pressures.
sektor manufaktur terhadap tekanan eksternal.
Di sisi lain, sektor minyak dan gas (migas) tetap menjadi elemen Meanwhile, the oil and gas sector remained a strategic pillar in
strategis dalam ketahanan energi dan penerimaan negara. supporting energy security and state revenues. Throughout 2025,
Sepanjang 2025, lifting migas rata-rata mencapai 1.557,1 ribu barel average oil and gas lifting reached 1,557.1 thousand barrels of oil
setara minyak per hari (MBOEPD), yang terdiri dari lifting minyak equivalent per day (MBOEPD), comprising oil lifting of 605.3 MBOEPD
bumi 605,3 MBOPD dan lifting gas bumi 951,8 MBOEPD. Investasi and gas lifting of 951.8 MBOEPD. Investment in the energy and
sektor ESDM pada 2025 tercatat USD31,7 miliar, termasuk subsektor mineral resources sector totaled USD31.7 billion in 2025, including
migas sebesar USD18 miliar. Dari sisi penerimaan negara, realisasi USD18 billion in the oil and gas subsector. From a fiscal perspective,
PNBP SDA Migas mencapai Rp105,04 triliun pada 2025. non-tax state revenue from oil and gas natural resources reached
Rp105.04 trillion in 2025.
Dalam konteks tersebut, Direksi memandang bahwa permintaan Within this context, the Board of Directors views that demand for
terhadap produk dan layanan Perseroan sepanjang 2025 cenderung the Company’s products and services throughout 2025 expanded
tumbuh secara selektif dengan dukungan utama dari pasar selectively, primarily supported by the domestic market. Demand
domestik. Permintaan gas industri diperkirakan meningkat seiring for industrial gases is expected to increase in line with manufacturing
aktivitas manufaktur yang tetap berada di fase ekspansi, meskipun activity that remains in the expansion phase, although export-
segmen berorientasi ekspor akan lebih sensitif terhadap volatilitas oriented segments are likely to be more sensitive to global volatility.
global. Gas medis diproyeksikan tetap stabil dan defensif, didukung Medical gas demand is projected to remain stable and defensive,
oleh kebutuhan layanan kesehatan yang relatif tidak bergantung supported by healthcare needs that are relatively less dependent
pada siklus ekonomi. on economic cycles.
Untuk layanan onsite supply, prospek permintaan ditopang oleh For onsite supply services, demand prospects were supported by
keberlanjutan operasi pelanggan industri besar dan kontrak jangka the continued operations of large industrial customers and long-
panjang, dengan fokus pada reliabilitas pasokan dan efisiensi term contracts, with emphasis on supply reliability and operational
operasional. Sementara itu, permintaan produk turunan gas efficiency. Meanwhile, demand for gas derivative products
menunjukkan pola yang lebih beragam, mengikuti dinamika sektor demonstrates more varied patterns, reflecting developments
pengguna akhir, dengan peluang pertumbuhan terutama berasal across end-user sectors, with growth opportunities primarily driven
dari konsumsi domestik dan aplikasi industri bernilai tambah. by domestic consumption and higher value-added industrial
applications.
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Peranan Direksi dalam Perumusan dan Implementasi Strategi
The Role of the Board of Directors in Strategy Formulation and Implementation
Dalam merumuskan strategi dan kebijakan utama tahun 2025, Direksi In formulating the key strategies and policies for 2025, the Board of
mengambil peran aktif dan sentral melalui proses yang terstruktur, Directors assumed an active and central role through a structured,
berbasis data, serta adaptif terhadap dinamika eksternal. Tahun data-driven process that remained adaptive to external dynamics.
2025 kami cermati sebagai periode dengan tingkat volatilitas yang This year was viewed as a period of heightened volatility, requiring
tinggi sehingga setiap keputusan strategis harus dibangun di atas every strategic decision to be grounded in a balanced consideration
keseimbangan antara peluang pertumbuhan dan disiplin risiko. of growth opportunities and disciplined risk management.
Proses perumusan strategi diawali dengan pemetaan kebutuhan The strategy formulation process initiated with a granular mapping
pasar secara granular, khususnya pada emerging industries yang of market demand, particularly within emerging industries
menunjukkan pertumbuhan struktural dan kebutuhan gas bernilai demonstrating structural growth and higher value-added gas
tambah lebih tinggi. Direksi tidak hanya melihat kondisi pasar saat requirements. The Board of Directors assessed not only prevailing
ini, tetapi juga roadmap industri pelanggan, pipeline proyek, serta market conditions but also customers’ industry roadmaps, project
arah kebijakan industri nasional. Dengan pendekatan ini, portofolio pipelines, and the direction of national industrial policies. Through
produk dan kapasitas produksi diselaraskan secara langsung this approach, the Company’s product portfolio and production
dengan kebutuhan aktual dan prospektif pasar. Selanjutnya, capacity were directly aligned with both actual and prospective
setiap inisiatif strategis yang diusulkan dievaluasi melalui analisis market needs. Each proposed strategic initiative was subsequently
kelayakan ekonomi yang komprehensif, mencakup proyeksi arus evaluated through comprehensive economic feasibility analysis,
kas, sensitivitas terhadap volatilitas biaya energi, serta visibilitas including cash flow projections, sensitivity to energy cost volatility,
profitabilitas jangka menengah hingga panjang. and medium- to long-term profitability visibility.
Untuk memastikan strategi berjalan secara efektif, Direksi To ensure effective implementation, the Board of Directors
menerapkan mekanisme top-down governance yang disiplin, implemented a disciplined top-down governance mechanism while
namun tetap adaptif terhadap dinamika operasional dan pasar. remaining responsive to operational and market developments.
Implementasi strategi diturunkan ke dalam Key Performance Strategic initiatives were translated into measurable Key
Indicators (KPI) yang terukur dan selaras dengan sasaran korporasi, Performance Indicators (KPI) aligned with corporate objectives,
baik di level Direksi maupun unit bisnis. KPI tersebut tidak hanya at both Board of Directors and business unit levels. These KPIs
bersifat finansial, tetapi juga mencakup aspek operasional, encompassed not only financial metrics but also operational
keandalan pasokan, pengendalian biaya, serta eksekusi proyek performance, supply reliability, cost control, and the execution of
strategis. strategic projects.
Direksi melakukan monitoring dan evaluasi kinerja secara berkala, Performance monitoring and evaluation were conducted
dengan siklus evaluasi utama setiap triwulan. Dalam forum evaluasi regularly, with a primary review cycle on a quarterly basis. In these
ini, capaian aktual dibandingkan secara langsung dengan target evaluation forums, actual achievements were directly measured
RKAP untuk menilai tingkat alignment strategi. Apabila ditemukan against the approved RKAP targets to assess strategic alignment.
deviasi yang signifikan, Direksi secara aktif melakukan peninjauan Where material deviations were identified, the Board of Directors
kembali terhadap asumsi awal, termasuk kondisi pasar, biaya energi, undertook a reassessment of underlying assumptions, including
maupun progres proyek, dan kemudian mengambil langkah korektif market conditions, energy costs, and project progress, followed
yang diperlukan. Pendekatan ini memastikan bahwa strategi tidak by the necessary corrective actions. This approach ensured that
dijalankan secara statis, melainkan bersifat dinamis dan responsif, strategy execution remained dynamic and responsive, enabling the
sehingga Perseroan dapat menjaga momentum pencapaian target Company to sustain performance momentum while mitigating risks
sekaligus memitigasi risiko sejak dini. in a timely manner.
Langkah Strategis Tahun 2025
Strategic Initiatives in 2025
Dalam konteks 2025, Direksi secara khusus menekankan prinsip In navigating the 2025 operating landscape, the Board of Directors
capital discipline guna memastikan pertumbuhan berkelanjutan dan placed particular emphasis on capital discipline to ensure
memberikan imbal hasil yang sepadan dengan risiko yang diambil. sustainable growth and deliver returns aligned with the level of risk
Untuk menghadapi tantangan sekaligus mencapai target bisnis, undertaken. To address challenges while achieving the business
Perseroan menempuh sejumlah langkah strategis yang berfokus targets, the Company pursued several strategic initiatives focused
pada diversifikasi, kedekatan dengan pelanggan, dan penguatan on diversification, customer proximity, and strengthening asset
kualitas aset. quality.
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Salah satu langkah utama adalah diversifikasi basis produksi melalui One of the key initiatives was the diversification of the production
pembangunan 3 (tiga) fasilitas baru, yaitu 2 (dua) Liquefaction Plant base through the development of 3 (three) new facilities, namely 2
yang berlokasi di Batam dan Cikande, serta 1 (satu) Nitrogen On-Site (two) Liquefaction Plants in Batam and Cikande as well as 1 (one)
Plant yang berlokasi di Batam yang dirancang khusus untuk melayani Nitrogen On-Site Plant in Batam, which are specifically designed
kebutuhan pelanggan strategis. Pendekatan ini mencerminkan to serve strategic customers. This approach reflects a shift from a
pergeseran dari model supply yang generik menuju solution-based generic supply model toward a solution-based supply framework,
supply, di mana kapasitas dibangun lebih dekat dengan pelanggan where capacity is built closer to customers in order to enhance
untuk meningkatkan keandalan pasokan sekaligus efisiensi biaya. supply reliability and improve cost efficiency.
Keputusan pembangunan kedua fasilitas tersebut tidak dilakukan The decision to develop these two facilities was not opportunistic,
secara oportunistik, melainkan telah melalui studi kelayakan yang but was grounded in comprehensive feasibility studies covering both
menyeluruh, baik dari sisi operasional maupun financial. Direksi operational and financial considerations. The Board of Directors
memastikan bahwa setiap proyek memiliki kejelasan permintaan, ensured that each project demonstrated clear demand visibility,
struktur biaya yang kompetitif, serta payback period yang sesuai a competitive cost structure, and a payback period aligned with
dengan benchmark internal Perseroan. Dengan demikian, ekspansi the Company’s internal benchmarks. Accordingly, the capacity
kapasitas yang dilakukan tetap selaras dengan prinsip kehati-hatian expansion remained consistent with prudent principles amid
di tengah kondisi pasar yang fluktuatif. fluctuating market conditions.
Selain itu, langkah ini juga memperkuat posisi Perseroan dalam Furthermore, these initiatives strengthen the Company’s position in
mendukung pertumbuhan industri nasional di kawasan strategis, supporting national industrial growth within strategic regions while
sekaligus meningkatkan resiliensi portofolio bisnis melalui aset enhancing the resilience of its business portfolio through productive
yang produktif dan berbasis kontrak jangka menengah hingga assets under medium to long-term contractual arrangements. The
panjang. Fokus kami bukan semata menambah kapasitas, tetapi focus is not merely on adding capacity, but on developing relevant
membangun aset yang relevan, berdaya saing, dan memberikan and competitive assets that deliver sustainable value for both the
nilai tambah berkelanjutan bagi perusahaan dan pelanggan. Company and its customers.
Tantangan Tahun 2025 dan Upaya Menghadapinya
Challenges in 2025 and Mitigation Measures
Tantangan utama yang mempengaruhi kinerja di tahun 2025 berasal The primary challenges affecting performance in 2025 stemmed
dari meningkatnya ketidakpastian pasar dan kebijakan, khususnya from heightened market and policy uncertainty, particularly external
yang berkaitan dengan faktor eksternal di luar kendali Perseroan. factors beyond the Company’s control. One of the highlighted issues
Salah satu isu yang cukup berdampak adalah ketidakjelasan was the uncertainty of the Certain Natural Gas Price policy during
kebijakan Harga Gas Bumi Tertentu (HGBT) yang terjadi menjelang the transition period from the end of 2024 to early 2025, which
akhir 2024 hingga awal 2025, di mana terdapat periode transisi dan affected energy cost visibility for industry players.
penyesuaian kebijakan yang mempengaruhi visibilitas biaya energi
bagi pelaku industri.
Ketidakpastian tersebut berdampak langsung pada perencanaan This uncertainty had a direct impact on production cost planning,
biaya produksi, penetapan harga, serta keputusan investasi, pricing strategies, and investment decisions, given that gas and
mengingat gas dan energi merupakan komponen biaya yang energy constitute significant cost components in the industrial gas
signifikan dalam industri gas industri. Selain itu, kondisi pasar sector. In addition, continued volatility in global markets influenced
global yang masih fluktuatif turut mempengaruhi pola permintaan customer demand patterns, particularly in sectors sensitive to
pelanggan, terutama pada sektor-sektor yang sensitif terhadap economic cycles.
siklus ekonomi.
Untuk memitigasi risiko tersebut, Direksi mengambil sejumlah To mitigate these risks, the Board of Directors implemented
langkah strategis. Pertama, Direksi menerapkan pendekatan several strategic measures. First, the Board of Directors adopted a
konservatif dan berbasis sensitivitas dalam perencanaan keuangan, conservative and sensitivity-based approach to financial planning,
dengan melakukan stress testing terhadap berbagai skenario conducting stress testing under various energy cost and demand
biaya energi dan permintaan pasar. Kedua, Direksi memperkuat scenarios. Second, the Board of Directors strengthened business
fleksibilitas portofolio bisnis, termasuk melalui diversifikasi produk portfolio flexibility, including through product and supply model
dan model suplai, sehingga ketergantungan terhadap satu skema diversification, thereby reducing reliance on any single policy scheme
kebijakan atau segmen pasar dapat dikurangi. or market segment.
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Dari sisi evaluasi, Direksi secara rutin meninjau kembali asumsi To evaluate the measures, the Board of Directors regularly reviewed
makro dan regulasi dalam rapat manajemen, serta menjaga macroeconomic and regulatory assumptions in management
early engagement dengan pemangku kepentingan terkait, meetings and maintained early engagement with relevant
guna memperoleh kejelasan arah kebijakan dan mengantisipasi stakeholders to gain clarity on policy direction and anticipate
perubahan sejak dini. Dengan kombinasi mitigasi yang proaktif potential changes. Through a combination of proactive mitigation
dan evaluasi yang berkelanjutan, Direksi mengawal setiap langkah and continuous evaluation, the Board of Directors ensured that the
Perseroan agar tetap resilien dan mampu menjaga kinerja di tengah Company remained resilient and capable of sustaining performance
lingkungan usaha yang penuh ketidakpastian. amid an increasingly uncertain business environment.
Pencapaian Kinerja Tahun 2025
Performance Achievements in 2025
Sebagai hasil dari implementasi kebijakan strategis yang dijalankan As a result of the consistent implementation of strategic policies,
secara konsisten, Direksi menilai bahwa Perseroan mampu menjaga the Board of Directors considers that the Company has managed
kinerja yang solid di tengah dinamika ekonomi global dan nasional to maintain solid performance amid global and domestic economic
yang menuntut kehati-hatian serta disiplin operasional. Perseroan dynamics that demanded prudence and operational discipline.
secara konsisten menetapkan target yang menantang sebagai The Company consistently set challenging targets as part of
bagian dari upaya mendorong pertumbuhan berkelanjutan, its commitment to driving sustainable growth while preserving
sekaligus menjaga stabilitas operasional dan keuangan. operational and financial stability.
Sepanjang tahun 2025, Perseroan berhasil mencatatkan sejumlah Throughout 2025, the Company recorded several key achievements
pencapaian penting yang mencerminkan kemajuan kinerja reflecting continued progress in both operational and financial
operasional dan finansial secara berkelanjutan. Salah satu performance. A major milestone was the successful commissioning
pencapaian utama adalah berhasilnya commissioning 3 (tiga) of 3 (three) new production facilities, namely 2 (two) Liquefaction
fasilitas produksi baru yaitu Liquefaction Plant di Batam dan Cikande Plants in Batam and Cikande as well as 1 (one) Nitrogen On-Site
serta Nitrogen On-Site Plant di Batam. Kehadiran fasilitas tersebut Plant in Batam. The addition of these facilities strategically enhanced
secara strategis meningkatkan kapasitas produksi, memperkuat production capacity, strengthened supply reliability, and expanded
keandalan pasokan, serta memperluas kemampuan Perseroan the Company’s capability to meet growing industrial demand in
dalam memenuhi pertumbuhan permintaan industri di wilayah Batam and its surrounding areas.
Batam dan sekitarnya.
Dari sisi operasional, Perseroan mencatatkan peningkatan volume From an operational standpoint, the Company recorded an 11.82%
produksi gas sebesar 11,82% menjadi 729,24 juta m3 dari 652,13 juta increase in gas production volume to 729.24 million m³, compared
m3 pada tahun sebelumnya. Total volume tersebut mencapai 96,14% with 652.13 million m³ in the previous year. This achievement
dari target yang ditetapkan sebesar 758,53 juta m3. Pencapaian represented 96.14% of the established target of 758.53 million m³.
ini mencerminkan perbaikan dalam perencanaan produksi, The result reflects improvements in production planning, asset
pemanfaatan aset, serta keandalan operasional. utilization, and operational reliability.
Secara finansial, Perseroan membukukan pendapatan sebesar Financially, the Company recorded revenue of Rp3,01 trillion,
Rp3,01 triliun, meningkat 3,48% atau Rp101,13 miliar, dibandingkan representing an increase of 3,48% or Rp101,13 billion compared with
Rp2,91 triliun pada tahun 2024, dengan realisasi mencapai 92,13% Rp2.91 trillion in 2024, with realization reaching 92,13% of the target.
dari target. Beban pokok penjualan menurun 0,49% atau Rp7,94 Cost of goods sold decreased by 0,49% or Rp7,94 billion to Rp1,63
miliar menjadi Rp1,63 triliun dari Rp1,64 triliun pada tahun 2024. trillion from Rp1.64 trillion in 2024. Profit for the year was recorded
Laba tahun berjalan tercatat sebesar Rp62,61 miliar, menurun at Rp62.61 billion, a decrease of 43.18% or Rp47.59 billion compared
43,18% atau Rp47,59 miliar dibandingkan Rp110,20 miliar pada tahun to Rp110.20 billion in the previous year. This decline was primarily
sebelumnya. Penurunan ini terutama dipengaruhi oleh peningkatan driven by a significant increase in income tax expense, which rose
beban pajak penghasilan yang signifikan, dari Rp4,86 miliar pada from Rp4.86 billion in 2024 to Rp27.65 billion in 2025. The increase led
tahun 2024 menjadi Rp27,65 miliar pada tahun 2025. Kenaikan to a rise in the effective tax rate from approximately 4% to around
beban pajak tersebut mendorong tarif pajak efektif dari sekitar 30% and became one of the main factors behind the year-on-year
4% menjadi sekitar 30% dan menjadi salah satu faktor utama decline in net profit. Excluding this factor, the Company’s operational
penurunan laba bersih secara year-on-year. Di luar faktor tersebut, performance continued to reflect resilient fundamentals. The
kinerja operasional Perseroan tetap menunjukkan fundamental Board of Directors views this performance as indicative of the right
yang terjaga. Direksi memandang bahwa kinerja ini mencerminkan strategic direction, particularly in strengthening capacity, enhancing
arah strategis yang tepat, khususnya dalam penguatan kapasitas, operational reliability, and building readiness to support medium-
peningkatan keandalan operasional, serta kesiapan untuk term growth.
mendukung pertumbuhan jangka menengah.
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Adapun total aset Perseroan tercatat sebesar Rp8,46 triliun, The Company’s total assets were recorded at Rp8,46 trillion,
mengalami peningkatan sebesar 5,68% atau setara Rp454,46 representing an increase of 5.68% or equivalent to Rp454.46 billion,
miliar dibandingkan tahun sebelumnya yang mencapai Rp8,00 compared with Rp8.00 trillion in the previous year. The increase
triliun. Peningkatan total aset sejalan dengan upaya Perseroan in total assets is in line with the Company’s efforts to expand its
dalam memperluas kapasitas dan meningkatkan kapabilitas untuk capacity and enhance its capabilities to meet the needs of the ever-
memenuhi kebutuhan pasar yang terus berkembang. Sementara evolving market. Meanwhile, total liabilities were recorded at Rp4,61
itu, total liabilitas Perseroan tercatat sebesar Rp4,61 triliun, meningkat trillion, reflecting an increase of 9.26% or Rp390.79 billion from Rp4.22
sebesar 9,26% atau setara Rp390,79 miliar dibandingkan tahun trillion in the previous year. The increase in total liabilities is part of
sebelumnya yang sebesar Rp4,22 triliun. Peningkatan total liabilitas the Company’s efforts to ensure the availability of adequate funding
merupakan bagian dari langkah Perseroan dalam memastikan to support capacity development and business expansion.
ketersediaan pendanaan yang memadai untuk mendukung
pengembangan kapasitas dan ekspansi bisnis.
Di sisi lain, Perseroan mencatatkan peningkatan EBITDA sebesar On the other hand, the Company recorded a 2.35% increase in EBITDA
2,35% dibandingkan tahun sebelumnya, dari Rp821,76 miliar pada compared to the previous year, rising from Rp821.76 billion in 2024 to
tahun 2024 menjadi Rp841,11 miliar pada tahun 2025. Pencapaian Rp841.11 billion in 2025. This reflects a recovery in performance, driven
ini mencerminkan pemulihan kinerja seiring dengan mulai by the ramp-up contribution from newly commissioned facilities, as
berkontribusinya fasilitas yang baru beroperasi, serta sebagai the Company transitions from its peak capex phase. The Company
bagian dari transisi Perseroan setelah melewati fase belanja modal also achieved an improvement in profitability quality, as reflected in
yang intensif. Perseroan juga mencatatkan peningkatan kualitas the increase in gross profit contribution to revenue to approximately
profitabilitas sebagaimana tercermin dari kenaikan kontribusi laba 45,90%, compared with 43,75% in the prior year. This underscores
kotor terhadap pendapatan menjadi sebesar 45,90%, dibandingkan that growth was not solely driven by revenue expansion, but was
43,75% pada tahun sebelumnya. Hal ini menegaskan bahwa also supported by improvements in cost structure and the overall
pertumbuhan yang dicapai tidak hanya bersifat top-line, tetapi juga quality of earnings.
didukung oleh perbaikan struktur biaya dan kualitas pendapatan.
Secara keseluruhan, Direksi menilai bahwa kinerja Perseroan sepanjang Overall, the Board of Directors believes that the Company’s
tahun 2025 menunjukkan arah yang konstruktif dan progresif. performance in 2025 demonstrates a constructive and progressive
Penguatan kapasitas operasional serta stabilitas keuangan yang trajectory. Strengthened operational capacity and maintained
terjaga menjadi landasan yang kokoh untuk melanjutkan ekspansi financial stability provide a solid foundation for continued business
usaha dan peningkatan nilai Perseroan pada periode mendatang. expansion and long-term value creation in the periods ahead.
Penciptaan Nilai Keberlanjutan Tahun 2025
Sustainability Value Creations in 2025
Direksi merespons isu keberlanjutan sebagai bagian inti dari strategi The Board of Directors addresses sustainability as a core element of
bisnis Perseroan. Sepanjang tahun 2025, Perseroan menempatkan the Company’s business strategy. Throughout 2025, economic, social,
keberlanjutan ekonomi, sosial, dan lingkungan secara terintegrasi and environmental considerations were integrated into decision-
dalam pengambilan keputusan, dengan pendekatan yang adaptif making processes, supported by an approach that remained
terhadap dinamika industri dan arah kebijakan nasional. adaptive to industry dynamics and national policy direction.
Dari sisi keberlanjutan ekonomi, Perseroan tetap berfokus pada From an economic sustainability perspective, the Company
pertumbuhan yang sehat dan berkelanjutan melalui penguatan remained focused on healthy and sustainable growth through
kapasitas dan keandalan operasional. Strategi ini tercermin dari strengthening capacity and operational reliability. This strategy was
pertumbuhan operasional, finansial dan penambahan plant yang reflected in operational and financial growth, as well as the addition
direalisasikan. Selain itu, Perseroan terus memberdayakan pemasok of new plants during the year. The Company also continued to
lokal yang jumlahnya meningkat menjadi 2.251 pemasok dari 2.128 empower local suppliers, whose number increased to 2,251 from
pada tahun sebelumnya. Jumlah pemasok lokal tersebut mencakup 2,128 in the previous year. These local suppliers represented 95.58%
95,58% dari keseluruhan pemasok yang bekerja sama dengan of the Company's total suppliers.
Perseroan.
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Kontribusi sosial tetap menjadi bagian integral dari komitmen Social contribution remained an integral part of the Company’s
keberlanjutan Perseroan. Sepanjang tahun 2025, Perseroan sustainability commitment. Throughout 2025, the Company realized
merealisasikan program Corporate Social Responsibility (CSR) Corporate Social Responsibility (CSR) programs with a total value
dengan total nilai sebesar Rp2,68 miliar, yang difokuskan pada of Rp2.68 billion, focused on enhancing community welfare and
peningkatan kesejahteraan masyarakat serta penguatan kapasitas strengthening the social and economic capacity of communities
sosial dan ekonomi di sekitar wilayah operasional. Pelaksanaan surrounding its operational areas. These programs were carried
program dilakukan dengan mempertimbangkan kebutuhan lokal out with consideration for local needs and the sustainability of long-
dan kesinambungan manfaat jangka panjang, serta mendukung term benefits, while supporting the achievement of the Sustainable
pencapaian Tujuan Pembangunan Berkelanjutan (SDGs). Development Goals (SDGs).
Sebagai bagian dari komitmen terhadap pengelolaan lingkungan As part of its commitment to responsible environmental
yang bertanggung jawab, Perseroan mengalokasikan biaya management, the Company allocated Rp13.05 billion in
lingkungan sebesar Rp13,05 miliar pada tahun 2025 untuk environmental expenditures in 2025 to strengthen energy efficiency,
mendukung penguatan efisiensi energi, pengendalian emisi, emission control, water management, and waste governance.
pengelolaan air, serta tata kelola limbah.
Seiring dengan beroperasinya 3 (tiga) pabrik baru dan meningkatnya Following the operation of 3 (three) new plants and increased gas
volume produksi gas, total konsumsi energi pada tahun 2025 tercatat production volume, total energy consumption in 2025 reached
sebesar 2.221.188 GJ. Namun demikian, Perseroan berhasil menurunkan 2,221,188 GJ. Nevertheless, the Company reduced energy intensity to
intensitas energi menjadi 0,003046 GJ/m³ dari 0,003291 GJ/m³ 0.003046 GJ/m³ from 0.003291 GJ/m³ in the previous year. Emission
pada tahun sebelumnya. Intensitas emisi juga membaik menjadi intensity also improved to 0.0006511 ton CO₂-eq/m³ compared with
0,0006511 ton CO₂-eq/m³ dibandingkan 0,0007124 ton CO₂-eq/m³ 0.0007124 ton CO₂-eq/m³ in 2024. These improvements indicate
pada 2024. Perbaikan ini menunjukkan bahwa pertumbuhan usaha that business growth was complemented by enhanced operational
tetap diimbangi dengan peningkatan efisiensi operasional dan efficiency and carbon footprint management.
pengendalian jejak karbon.
Pendekatan serupa tercermin dalam pengelolaan air, di mana The same approach was reflected in water management, with the
Perseroan terus meningkatkan efisiensi penggunaan air yang Company continuing to improve water use efficiency as indicated
tercermin dari penurunan intensitas penggunaan air sebesar 8.28%. by an 8.28% reduction in water use intensity. All wastewater was
Seluruh air limbah diolah melalui Instalasi Pengolahan Air Limbah treated through Wastewater Treatment Facilities prior to discharge,
sebelum dilepas ke lingkungan, dengan total volume pembuangan with total discharge volume lower than in 2024.
yang lebih rendah dibandingkan tahun 2024.
Pada aspek pengelolaan limbah, total limbah non-B3 yang dihasilkan In waste management, total non-hazardous waste generated in
pada 2025 tercatat sebesar 233.516 kg, meningkat dibandingkan 2025 amounted to 233,516 kg, compared with 196,997 kg in 2024,
196.997 kg pada 2024 seiring bertambahnya fasilitas dan aktivitas in line with the increase in facilities and operational activities.
operasional. Namun demikian, Perseroan berhasil meningkatkan Nevertheless, the Company increased the volume of recycled waste
volume limbah yang didaur ulang menjadi 347,00 kg dibandingkan to 347.00 kg from 166.5 kg in the previous year.
166,5 kg pada tahun sebelumnya.
Secara keseluruhan, Direksi menilai bahwa strategi keberlanjutan Overall, the Board of Directors believes that the Company’s
Perseroan pada 2025 berjalan selaras dengan pertumbuhan sustainability strategy in 2025 remained aligned with its production
kapasitas produksi. Komitmen tersebut turut memperoleh pengakuan capacity growth. This commitment was acknowledged by various
dari berbagai pemangku kepentingan. Perseroan menerima Piagam stakeholders. The Company received the Sustainability Innovation
Apresiasi Sektor Barang Baku Kategori Sustainability dengan Inovasi Award for "Jejak Aksi Gotong-Royong Inisiatif Revitalisasi (JAGIR)"
"Jejak Aksi Gotong-Royong Inisiatif Revitalisasi (JAGIR)" dari IDX from IDX Channel, the ESG Awards 2025 Gold Star Award in the
Channel, ESG Awards 2025 Gold Star Awards kategori Small Cap, Small Cap category, and the Vendor Day 2025 Best Chemical
serta Vendor Day 2025, dan Best Chemical Procurement Award I Procurement Award I from Kilang Pertamina Internasional.
dari Kilang Pertamina Internasional.
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Proyeksi Strategis Tahun 2026
Strategic Outlook for 2026
Prospek usaha Perseroan pada tahun 2026 dipengaruhi oleh The Company’s business outlook for 2026 will be shaped by
dinamika ekonomi global yang diproyeksikan tetap berada pada global economic dynamics projected to remain at a moderate
level moderat. IMF memperkirakan pertumbuhan ekonomi global level. The IMF projects global economic growth to remain stable
pada 2026 tetap stabil pada kisaran 3,3%. Meskipun demikian, risiko at approximately 3.3% in 2026. Nevertheless, the balance of risks
masih condong ke sisi penurunan seiring dengan ketidakpastian remains on the downside, driven by uncertainty in trade policies,
kebijakan perdagangan, dinamika geopolitik, serta sensitivitas pasar geopolitical developments, and the sensitivity of financial markets to
keuangan terhadap perubahan ekspektasi kebijakan moneter. shifts in monetary policy expectations.
Di tingkat nasional, Bank Indonesia memproyeksikan pertumbuhan At the national level, Bank Indonesia projects Indonesia’s economic
ekonomi Indonesia pada 2026 berada pada rentang 4,9-5,7%, growth in 2026 to range between 4.9-5.7%, supported by accelerated
didorong oleh percepatan investasi infrastruktur, penguatan infrastructure investment, the strengthening of downstream
program hilirisasi, serta peningkatan ekspor bernilai tambah. industrialization programs, and increased value-added exports.
Kebijakan tersebut memperkuat peran industri pengolahan sebagai These policies reinforce the role of the manufacturing sector as a
motor pertumbuhan ekonomi nasional dan mendorong peningkatan key engine of national economic growth and are expected to drive
aktivitas produksi di berbagai sektor strategis. higher production activity across strategic industries.
Dalam lanskap tersebut, Direksi memandang prospek usaha Within this landscape, the Board of Directors views the Company’s
Perseroan tetap positif dan berkelanjutan di seluruh segmen utama, business outlook as positive and sustainable across its core
didukung oleh arah kebijakan pemerintah, ekspansi industri nasional, segments, supported by government policy direction, national
serta meningkatnya kebutuhan sektor kesehatan dan energi industrial expansion, and growing demand from the healthcare and
terbarukan. renewable energy sectors.
Dari sisi industri besar, pemerintah terus mendorong agenda hilirisasi From the large-scale industrial segment, the government’s
nasional yang menjadi katalis utama pertumbuhan permintaan gas continued push for national downstreaming initiatives is expected to
industri. Pada awal 2026, pemerintah merencanakan groundbreaking serve as a major catalyst for industrial gas demand. In early 2026,
sejumlah proyek strategis, termasuk enam proyek Smelter Grade the Government plans to commence groundbreaking for several
Alumina Refinery (SGAR), pabrik bioavtur di Cilacap, serta pabrik strategic projects, including six Smelter Grade Alumina Refinery
bioetanol di Banyuwangi. Proyek-proyek tersebut diperkirakan (SGAR) projects, a bioavtur plant in Cilacap, and a bioethanol
akan meningkatkan kebutuhan gas industri untuk proses produksi, plant in Banyuwangi. These projects are expected to increase
utilitas, dan keselamatan operasi. Sejalan dengan itu, Kementerian demand for industrial gases across production processes, utilities,
Perindustrian menargetkan pertumbuhan sektor manufaktur sebesar and operational safety. In parallel, the Ministry of Industry targets
5,51% pada 2026, dengan kontribusi terhadap PDB nasional mencapai manufacturing sector growth of 5.51% in 2026, with a projected
18,56%, serta proyeksi peningkatan investasi manufaktur dari contribution to national GDP of 18.56%, alongside an increase in
Rp756,06 triliun pada 2025 menjadi Rp852,90 triliun pada 2026. Tren manufacturing investment from Rp756.06 trillion in 2025 to Rp852.90
ini mencerminkan ekspansi kapasitas industri yang secara langsung trillion in 2026. This trend reflects industrial capacity expansion that
mendukung pertumbuhan volume dan pendapatan Perseroan. directly supports the Company’s volume and revenue growth.
Pada sektor kesehatan dan medis, prospek pertumbuhan tetap In the healthcare sector, growth prospects remain solid, as reflected
solid, tercermin dari meningkatnya prioritas pemerintah terhadap in the Government’s increased prioritization of healthcare services.
layanan kesehatan. Alokasi APBN sektor kesehatan tahun 2026 The 2026 State Budget allocation for the healthcare sector is
direncanakan meningkat menjadi Rp244 triliun, dibandingkan planned to increase to Rp244 trillion from Rp218.5 trillion in 2025.
Rp218,5 triliun pada 2025. Peningkatan anggaran ini membuka ruang The higher allocation is expected to facilitate the expansion of
ekspansi fasilitas layanan kesehatan, rumah sakit, dan industri alat healthcare facilities, hospitals, and medical equipment industries,
kesehatan, yang pada gilirannya mendorong permintaan gas medis thereby supporting stable and recurring demand for medical
yang stabil dan berulang, sejalan dengan karakter bisnis Perseroan gases in line with the Company’s defensive and long-term business
yang defensif dan berjangka panjang. characteristics.
Sementara itu, pada sektor emerging, khususnya energi terbarukan, Meanwhile, in emerging sectors, particularly renewable energy,
pertumbuhan diperkirakan semakin akseleratif. Fokus pemerintah growth is expected to accelerate further. Government focus on
pada pengembangan pembangkit listrik berbasis sampah (PLTSa), waste-to-energy power plants, bioenergy development, and
bioenergi, serta implementasi regulasi energi terbarukan mendorong renewable energy regulatory implementation is driving new project
tumbuhnya proyek-proyek baru yang membutuhkan dukungan pipelines requiring industrial gas support during both construction
gas industri, baik pada tahap konstruksi maupun operasi. Geliat ini and operational phases. This momentum creates medium and long-
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menciptakan peluang jangka menengah dan panjang bagi Perseroan term opportunities for the Company to expand its service portfolio
untuk memperluas portofolio layanan pada ekosistem energi transisi. within the energy transition ecosystem.
Dalam mencapai target bisnis dan keberlanjutan pada tahun 2026, To achieve its 2026 business and sustainability targets, the Board of
Direksi menetapkan sejumlah prioritas strategis yang dirumuskan Directors has established the following strategic priorities to ensure
untuk memastikan ekspansi usaha tetap selaras dengan disiplin expansion remains aligned with operational discipline, profitability,
operasional, profitabilitas, dan prinsip keberlanjutan, yaitu sebagai and sustainability principles:
berikut:
1. Penguatan dan perluasan pangsa pasar ritel (gas kemasan) 1. Strengthening and expanding retail market share (packaged
menjadi salah satu fokus utama. Perseroan akan mendorong gas) through new customer acquisition and increased
akuisisi pelanggan baru sekaligus meningkatkan nilai transaksi transaction value from existing customers by broadening
pelanggan eksisting melalui penambahan variasi produk product and service offerings across the existing filling station
dan layanan di jaringan stasiun pengisian yang telah ada. network. This approach is expected to expand the customer
Pendekatan ini diharapkan dapat memperluas basis pelanggan base while supporting organic revenue growth with manageable
sekaligus meningkatkan pendapatan secara organik dengan risk exposure.
risiko yang terkelola.
2. Menjaga keandalan operasional dan optimalisasi aset produksi 2. Maintaining operational reliability and optimizing production
merupakan prioritas penting dalam mendukung pertumbuhan assets are key priorities in supporting sustainable growth. The
yang berkelanjutan. Perseroan berfokus pada pemeliharaan Company focuses on maintaining plant stability and enhancing
stabilitas pabrik serta peningkatan utilisasi pabrik yang telah the utilization of existing facilities to ensure optimal returns on
beroperasi, sehingga investasi yang telah dilakukan dapat invested capital, while prioritizing safety and service quality.
menghasilkan pengembalian yang optimal dengan tetap
mengutamakan aspek keselamatan dan kualitas layanan.
3. Peningkatan efisiensi biaya dan produktivitas organisasi terus 3. Enhancing cost efficiency and organizational productivity
menjadi perhatian Direksi. Perseroan melakukan pengendalian remains a key focus of the Board of Directors. The Company
biaya penjualan dan SG&A secara disiplin dengan menekan exercises disciplined control over selling and SG&A expenses by
pengeluaran yang bersifat non-critical dan non-value added, reducing non-critical and non-value-added expenditures, while
sekaligus memastikan bahwa alokasi sumber daya difokuskan ensuring that resource allocation is directed toward activities
pada aktivitas yang mendukung pertumbuhan dan penciptaan that support growth and long-term value creation.
nilai jangka panjang.
4. Pengembangan produk bernilai tambah tinggi, khususnya mixed 4. Developing higher value-added products, particularly mixed
gas dan specialty gas, menjadi salah satu pilar pertumbuhan gas and specialty gas, as a key growth pillar. In addition to
Perseroan. Selain meningkatkan volume penjualan, Perseroan increasing sales volumes, the Company will develop new
juga mengembangkan aplikasi dan solusi produk baru yang application-based and customer-specific product solutions to
lebih spesifik terhadap kebutuhan pelanggan, sehingga strengthen its role as a strategic industrial partner and improve
memperkuat posisi Perseroan sebagai mitra strategis industri business margins.
dan meningkatkan margin usaha.
5. Transformasi proses operasional melalui digitalisasi dan 5. Advancing operational transformation through digitalization
streamlining menjadi key enablers dalam memperkuat efisiensi and process streamlining as key enablers of efficiency and
dan keberlanjutan. Perseroan terus melakukan sentralisasi dan sustainability. The Company continues to centralize and
otomatisasi proses kunci, antara lain melalui implementasi automate critical processes through initiatives such as auto-
auto-invoicing, cylinder tracking, route optimization, serta invoicing, cylinder tracking, route optimization, and other
berbagai inisiatif digital yang terintegrasi dalam pengelolaan integrated digital solutions, supported by ongoing investments
operasional, disertai investasi pada kapabilitas AI dan data in AI capabilities and data mining. This approach is anchored on
mining. Pendekatan ini difokuskan pada tiga value drivers: 1) Dari three key value drivers: 1) From a service reliability perspective,
sisi keandalan layanan, utilisasi Telemetri IoT dan cylinder tracking the utilization of IoT telemetry and cylinder tracking provides
memberikan visibilitas persediaan secara real-time, menurunkan real-time visibility of inventory levels, reduces stockout risk, and
risiko stockout, dan mendukung pengisian kembali persediaan supports optimal replenishment planning. 2) In terms of cost
secara optimal. 2) Pada aspek efisiensi biaya, auto-invoicing telah efficiency, auto-invoicing has automated approximately 65% of
mencakup sekitar 65% proses dengan efisiensi lebih dari 2.000 invoice creation, delivering savings of over 2,000 manhours per
jam kerja per bulan, sementara integrasi e-Faktur mencapai month, while e-Faktur integration covers around 93% of invoices,
sekitar 93% dengan efisiensi tambahan lebih dari 3.400 jam kerja generating additional savings of more than 3,400 manhours
per bulan. 3) Dari sisi pengalaman pelanggan, layanan diperkuat per month. 3) From a customer experience standpoint, service
melalui pengiriman invoice elektronik, portal pemesanan mandiri, delivery is enhanced through electronic invoice dispatch, a self-
dan centralized call center. Inisiatif ini juga memperkuat visibilitas service ordering portal, and a centralized call center. These
end-to-end atas proses distribusi, meningkatkan akurasi data, initiatives also strengthen end-to-end visibility across the
serta mendukung pengambilan keputusan yang lebih cepat distribution process, improve data accuracy, and enable faster,
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dan berbasis informasi. Pada tahun 2026, Perseroan akan information-based decision-making. During 2026, the Company
mengimplementasikan tahap awal kapabilitas berbasis AI dalam plans to bring its first AI-enabled operational capabilities into
proses operasional, mencakup optimalisasi perencanaan rute production, including AI-optimized distribution route planning
distribusi serta pengembangan kanal pemesanan pelanggan, and an AI-assisted customer ordering channel, as part of the
sebagai bagian dari roadmap digitalisasi. digitalization roadmap.
Secara keseluruhan, Direksi meyakini bahwa fokus pada 5 (lima) Overall, the Board of Directors believes that maintaining focus on
prioritas strategis tersebut akan memungkinkan Perseroan mencapai these 5 (five) strategic priorities will enable the Company to achieve
target bisnis tahun 2026 secara disiplin, sekaligus membangun its 2026 targets in a disciplined manner while building a healthy,
fondasi pertumbuhan yang sehat, tangguh, dan berkelanjutan. resilient, and sustainable foundation.
Pandangan atas Implementasi Tata Kelola Keberlanjutan
View on the Implementation of Sustainability Governance
Sepanjang tahun 2025, Direksi secara konsisten menerapkan prinsip Throughout 2025, the Board of Directors consistently implemented
Tata Kelola Perusahaan yang Baik (Good Corporate Governance/ the principles of Good Corporate Governance (GCG) as the
GCG) sebagai fondasi pengelolaan Perseroan, dengan mengacu foundation of the Company’s management, in reference to
pada standar internasional dan ketentuan nasional yang berlaku. applicable international standards and national regulations.
Penerapan GCG dilakukan secara menyeluruh dan terintegrasi GCG implementation was carried out comprehensively and in
untuk memastikan kepatuhan, transparansi, pengelolaan risiko, an integrated manner to ensure compliance, transparency, risk
serta perlindungan terhadap keselamatan dan kepentingan para management, and the protection of stakeholder interests and
pemangku kepentingan. safety.
Penerapan prinsip GCG tersebut diwujudkan melalui beberapa The application of GCG principles was reflected in the following key
aspek utama sebagai berikut: aspects:
• Kepatuhan Regulasi • Regulatory Compliance
Direksi memastikan seluruh kegiatan operasional dan investasi The Board of Directors ensured that all operational and
Perseroan mematuhi peraturan perundang-undangan yang investment activities complied with prevailing laws and
berlaku, baik nasional maupun sektoral, serta secara proaktif regulations, both national and sectoral, while proactively aligning
menyesuaikan kebijakan internal terhadap dinamika regulasi. internal policies with regulatory developments.
• Transparansi dan Pelaporan • Transparency and Reporting
Perseroan menerapkan prinsip keterbukaan melalui pelaporan The Company upheld transparency through accurate, timely,
keuangan dan operasional yang akurat, tepat waktu, dan dapat and accountable financial and operational reporting, supported
dipertanggungjawabkan, dengan pengawasan berlapis melalui by layered oversight through internal control systems and the
sistem pengendalian internal dan fungsi audit internal. internal audit function.
• Manajemen Risiko • Risk Management
Direksi menerapkan manajemen risiko secara terintegrasi, The Board of Directors implemented integrated risk
mencakup identifikasi, evaluasi, mitigasi, dan pemantauan management covering the identification, assessment,
risiko strategis, operasional, keuangan, dan kepatuhan, sebagai mitigation, and monitoring of strategic, operational, financial,
bagian dari proses pengambilan keputusan. and compliance risks as part of the decision-making framework.
• Keselamatan Kerja dan Sistem K3 • Occupational Health and Safety System
Mengingat karakteristik industri gas industri, Direksi Given the characteristics of the industrial gas sector, the Board
menempatkan keselamatan kerja dan keamanan fasilitas of Directors placed occupational safety and facility security
sebagai prioritas utama melalui penerapan standar K3, prosedur as top priorities through the application of safety standards,
operasional, serta pengawasan yang ketat dan berkelanjutan. operational procedures, and strict and continuous supervision.
• Perlindungan Pelanggan dan Keamanan Fasilitas • Customer Protection and Facility Security
Direksi memastikan keandalan pasokan, kualitas produk, serta The Board of Directors ensured supply reliability, product
perlindungan pelanggan melalui pengelolaan fasilitas yang quality, and customer protection through the safe and reliable
aman dan andal, guna menjaga kepercayaan dan keberlanjutan management of facilities, thereby maintaining trust and long-
hubungan jangka panjang. term relationships.
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Sebagai penunjang penerapan GCG yang efektif, Perseroan To support effective GCG implementation, the Company has
telah menetapkan berbagai pedoman dan kebijakan GCG (soft established various governance guidelines and policies (soft
structure) yang menjadi acuan dalam pengambilan keputusan dan structure), which serve as references in decision-making and
pelaksanaan kegiatan usaha, sehingga Perseroan tetap adaptif, business implementation. This framework enables the Company
patuh, dan responsif terhadap perubahan lingkungan bisnis dan to remain adaptive, compliant, and responsive to changes in the
regulasi. business and regulatory environment.
Ke depan, Direksi memandang bahwa aspek keselamatan kerja dan Looking ahead, the Board considers occupational health and safety
sistem K3 merupakan bagian dari implementasi GCG yang perlu systems to be a critical component of GCG implementation that
terus diperkuat secara konsisten dan terstruktur. Hal ini didorong oleh must be strengthened consistently and in a structured manner. This
karakteristik sektor gas industri yang memiliki tingkat risiko operasional priority is driven by the high operational risk profile of the industrial
tinggi, serta meningkatnya tuntutan pemangku kepentingan terhadap gas sector and increasing stakeholder expectations for safety
penerapan standar keselamatan yang setara dengan praktik global. standards aligned with global practices. The Board emphasizes
Direksi menegaskan bahwa penguatan K3 tidak hanya berfokus pada that strengthening safety systems extends beyond regulatory
kepatuhan terhadap regulasi, tetapi juga pada penerapan standar compliance and encompasses comprehensive readiness of
keselamatan yang mencakup kesiapan peralatan, sistem kerja, dan equipment, work systems, and workforce competencies.
kompetensi tenaga kerja secara menyeluruh.
Direksi meyakini bahwa penegakan sistem K3 yang kuat akan The Board believes that strong enforcement of occupational health
memberikan dampak strategis yang lebih luas, tidak hanya and safety systems will generate broader strategic impact, including
dalam menurunkan angka kecelakaan kerja, tetapi juga dalam reducing workplace accidents and fostering a safe, healthy, and
membangun lingkungan kerja yang aman, sehat, dan produktif. productive work environment. In addition to protecting human
Selain melindungi sumber daya manusia dan keberlangsungan capital and operational continuity, a strong focus on workplace
operasional, fokus yang kuat pada keselamatan kerja turut safety enhances customer confidence in the reliability of the
meningkatkan kepercayaan pelanggan terhadap keandalan Company’s facilities and services. This approach aligns with national
fasilitas dan layanan Perseroan. Pendekatan ini sejalan dengan industry priorities to reduce workplace incidents and reinforces the
arah kebijakan dan fokus industri nasional dalam menekan tingkat Company’s position as a responsible industry player committed to
kecelakaan kerja, sekaligus memperkuat posisi Perseroan sebagai long-term sustainability.
pelaku industri yang bertanggung jawab dan berorientasi pada
keberlanjutan.
Perubahan Komposisi Direksi
Changes in the Board of Directors Composition
Berdasarkan hasil keputusan Rapat Umum Pemegang Saham Based on the resolutions of the Annual General Meeting of
Tahunan (RUPST) pada 13 Juni 2025, terdapat perubahan pada Shareholders (AGMS) held on June 13, 2025, changes were made
komposisi Direksi Perseroan. Dengan demikian, komposisi Direksi to the composition of the Company’s Board of Directors. Thus, the
yang menjabat saat ini adalah sebagai berikut: current composition of the Board of Directors is as follows:
Nama Jabatan
Name Position
Direktur Utama | President Director Rachmat Harsono
Wakil Direktur Utama | Vice President Director Imelda Harsono
Wakil Direktur Utama | Vice President Director Ir. Sigit Purwanto
Direktur | Director Budi Susanto
Direktur | Director Andy N. Purwohardono
Direktur | Director Noni Mulianti
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Penutup dan Apresiasi
Conclusion and Appreciation
Untuk menutup laporan ini, Direksi menyampaikan apresiasi To conclude, the Board of Directors extends its appreciation to the
mendalam kepada Dewan Komisaris atas arahan, nasihat, dan Board of Commissioners for their unwavering guidance, constructive
pengawasan strategis yang diberikan secara konsisten sepanjang advice, and strategic oversight throughout the year. The role of
tahun. Peran Dewan Komisaris menjadi landasan penting bagi Direksi the Board of Commissioners has been instrumental in reinforcing
dalam menjaga disiplin strategi, tata kelola, serta kesinambungan strategic discipline, governance, and the continuity of the Company’s
kinerja Perseroan. performance.
Direksi juga menyampaikan apresiasi kepada seluruh karyawan atas Our sincere gratitude also goes to all employees for their dedication,
dedikasi, profesionalisme, dan komitmen yang ditunjukkan dalam resilience, and professionalism in carrying forward every program
menjalankan setiap program dan inisiatif Perseroan. Kontribusi and initiative of the Company. It is through their collective
seluruh insan Perseroan menjadi faktor kunci yang memungkinkan contributions that the Company has been able to sustain solid
Perseroan untuk terus mencatatkan kinerja yang solid. performance.
Kepada para pemegang saham, investor, mitra usaha, serta seluruh To our shareholders, investors, business partners, and all
pemangku kepentingan, Direksi mengucapkan terima kasih atas stakeholders, the Board of Directors extends its gratitude for the
kepercayaan dan dukungan yang terus diberikan. Kepercayaan continued trust and support. This trust remains a fundamental
tersebut menjadi fondasi penting bagi Perseroan untuk melangkah foundation that drives us to continuously enhance our capabilities,
lebih jauh dalam memperkuat kapabilitas, memperluas peran, dan broaden our contribution, and deliver sustainable value creation.
menciptakan nilai jangka panjang.
Atas nama Direksi
On behalf of the Board of Directors
PT Samator Indo Gas Tbk
Rachmat Harsono
Direktur Utama
President Director
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Profil Perusahaan
Company Profile
03
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Profil Perusahaan
Company Profile
Informasi Umum dan Identitas Perseroan
General Information and Company Identity
[GRI 2-1] [IR-4A]
Nama Perusahaan Dasar Hukum Pendirian
Company Name Legal Basis of Establishment
PT Samator Indo Gas Tbk Akta Pendirian No. 28 tanggal 21 September 1971 yang
dibuat di hadapan Soeleman Ardjasasmita, S.H., Notaris
di Jakarta dan telah mendapatkan pengesahan dari
Menteri Kehakiman Republik Indonesia dengan Surat
Keputusan No. J.A.5/198/3 tanggal 8 November 1971
Tanggal Pendirian Kode Saham dan dicatat dalam Lembaran Berita Negara Republik
Date of Establishment Ticker Code Indonesia No. 103 tanggal 24 Desember 1971, Tambahan
21 September 1971 AGII No. 576.
September 21, 1971
Deed of Establishment No. 28 dated September 21, 1971,
which was made before Soeleman Ardjasasmita, S.H.,
Notary in Jakarta, and has been ratified by the Minister
of Justice of the Republic of Indonesia under Decree No.
Status dan Bentuk Badan Hukum J.A.5/198/3 dated November 8, 1971, and was written
Status and Form of Legal Entity in the State Gazette No. 103 dated December 24, 1971,
Additional No. 576.
Perseroan Terbatas (PT) dan Perseroan Terbuka
Limited Liability Company (LLC) and Public Company
Kepemilikan Saham 2025
Share Ownership in 2025
Produk Usaha [POJK C.3]
Business Products
• PT Samator: 35,24%
• Produksi gas industri | Industrial gas production • Matrix Company Limited: 32,18%
• Perdagangan gas industri | Industrial gas trading • PT Aneka Mega Energi: 15,00%
• Perdagangan peralatan gas industri • PT Saratoga Investama Sedaya Tbk: 10,00%
Industrial gas equipment trading • Masyarakat (masing-masing di bawah 5%)
• Instalasi gas industri | Industrial gas installations Public (respectively below 5%): 7,58%
Modal Dasar Modal Ditempatkan dan Disetor Penuh
Authorized Capital Issued and Fully Paid-In Capital
9.200.000.000 lembar saham | shares 3.066.660.000 lembar saham | shares
Pencatatan Saham
Share Listing
28 September 2016 di Bursa Efek Indonesia
September 28, 2016 on the Indonesia Stock Exchange
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Titik Kontak Jaringan Usaha
Contact Point Business Network
[POJK C.2] [IR-1E] • 1 Kantor Pusat | Head Office
Gedung UGM Samator Pendidikan Tower A, Lt. 5-6 • 60 Pabrik | Plants
Jl. Dr. Sahardjo No. 83, Manggarai, Tebet • 103 Filling Stations | Filling Stations
Jakarta Selatan | South Jakarta 12850 • 3 Entitas Anak Kepemilikan Langsung | Direct Subsidiaries
• 1 Entitas Anak Kepemilikan Tidak Langsung | Indirect Subsidiary
Phone : +6221-83709111
Fax : +6221-83709111
Email : corsec@samator.com
Jumlah Karyawan 2025 | Total Employees in 2025
investor.relations@samator.com
Website : www.samatorgas.com 1,687 orang | employees
Riwayat Singkat Perseroan
The Company at a Glance
Sejarah PT Samator Indo Gas Tbk berawal dari pengembangan The history of PT Samator Indo Gas Tbk is closely intertwined with
industri gas di Indonesia pada awal abad ke-20, ketika perusahaan the early development of the gas industry in Indonesia in the early
Belanda membangun dua fasilitas produksi, yaitu pabrik oksigen 20th century, when Dutch enterprises established two production
milik NV WA Hoek Machine en Zuurstof di Jakarta pada tahun 1916 facilities, namely an oxygen plant owned by NV WA Hoek Machine
dan pabrik karbon dioksida milik NV Javasche Koelzoor pada tahun en Zuurstof in Jakarta in 1916 and a carbon dioxide plant owned
1924. Aktivitas ini kemudian berkembang dan pada 21 September by NV Javasche Koelzoor in 1924. These pioneering activities later
1971 melembaga dalam bentuk PT Aneka Gas Industri yang resmi evolved and were institutionalized on September 21, 1971 with the
beroperasi di bawah Departemen Perindustrian Republik Indonesia. establishment of PT Aneka Gas Industri, which officially commenced
operations under the Ministry of Industry of the Republic of Indonesia.
Modernisasi Perseroan memasuki fase strategis pada tahun 1996 The Company’s modernization entered a strategic phase in 1996,
ketika pemerintah Indonesia melepas 40,00% saham PT Aneka Gas when the Government of Indonesia divested 40.00% of the shares of
Industri kepada Messer Griesheim GmbH, Jerman, dan 10% kepada PT Aneka Gas Industri to Messer Griesheim GmbH of Germany and
PT Tira Austenite. Pada tahun 2004, seluruh saham Perseroan 10% to PT Tira Austenite. In 2004, all shares of the Company were
diakuisisi oleh keluarga Harsono yang telah berkecimpung di bidang acquired by the Harsono family, who had been active in the industrial
gas industri sejak 1975 melalui pendirian pabrik asetilen di Surabaya. gas sector since 1975 through the establishment of an acetylene
Konsolidasi ini menjadi katalis penguatan fondasi operasional plant in Surabaya. This consolidation became an important turning
Perseroan dan membuka jalan menuju pertumbuhan berskala point, strengthening the Company’s operational foundation and
nasional. paving the way for growth on a national scale.
Selama dua dekade berikutnya, Perseroan mengembangkan Over the following two decades, the Company steadily built a
portofolio yang semakin terdiversifikasi mencakup gas industri, more diversified portfolio encompassing industrial gases, medical
gas medis, specialty gas, rare gas, teknologi instalasi gas, dan gases, specialty gases, rare gases, gas installation technology, and
solusi infrastruktur industri. Keandalan Perseroan tercermin melalui industrial infrastructure solutions. The resilience and reliability of the
kontribusi strategisnya dalam menjaga ketersediaan oksigen medis Company were particularly evident during the Covid-19 pandemic,
selama pandemi Covid-19, ketika permintaan melonjak tajam when the availability of medical oxygen had to be safeguarded amid
di berbagai wilayah Indonesia. Respons cepat dan koordinasi a sharp surge in demand across many regions of Indonesia. Through
yang dijalankan melalui jaringan produksi dan distribusi yang luas swift response and close coordination supported by an extensive
menunjukkan kemampuan Perseroan untuk memastikan kontinuitas production and distribution network, the Company demonstrated
pasokan dan mendukung kebutuhan nasional. Pengalaman tersebut the ability to ensure supply continuity and support critical national
memperkuat posisi Perseroan sebagai penyedia solusi gas yang needs. This period further strengthened the Company’s standing as
andal bagi industri, layanan kesehatan, dan berbagai sektor a trusted provider of gas solutions for industry, healthcare services,
pengguna lainnya. and a wide range of other user sectors.
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Tonggak strategis berikutnya dicapai pada 28 September Another significant milestone was achieved on September 28, 2016
2016 melalui pencatatan saham di Bursa Efek Indonesia, yang with the listing of the Company’s shares on the Indonesia Stock
memperkuat transparansi korporasi serta mendukung ekspansi Exchange, enhancing corporate transparency and supporting long-
berkelanjutan. Pada 12 Desember 2022, Perseroan mengadopsi term expansion. On December 12, 2022, the Company adopted the
nama PT Samator Indo Gas Tbk sebagai wujud konsolidasi identitas name PT Samator Indo Gas Tbk, reflecting the consolidation of its
dan penyelarasan strategi dalam grup. identity and the alignment of its strategy within the Group.
Pada Maret 2023, masuknya Matrix Company Limited yang In March 2023, the entry of Matrix Company Limited, managed by
dikelola CVC Capital Partners sebagai pemegang saham minoritas CVC Capital Partners, as a significant minority shareholder brought
signifikan menambah ruang akselerasi melalui tata kelola yang lebih additional momentum through stronger governance, access to a
kuat, akses jaringan global, dan kemampuan investasi yang lebih global network, and greater investment capacity. Control of the
besar. Struktur pengendalian tetap pada keluarga Harsono dengan Company remains with the Harsono family, which continues to hold
porsi kepemilikan lebih dari 50,00%. more than 50.00% of the share ownership.
Pada tahun 2024, Perseroan mengoperasikan 57 pabrik dan 103 By 2024, the Company operated 57 plants and 103 filling stations
filling stations di 30 provinsi yang membentuk backbone pasokan across 30 provinces, forming the backbone of the national gas supply
gas nasional. Perseroan memasuki fase ekspansi kapasitas yang network. In 2025, the Company moved into a more aggressive
lebih agresif pada tahun 2025, melalui beroperasinya 3 (tiga) phase of capacity expansion through the commencement of
fasilitas strategis yang terdiri atas plant on-site untuk suplai nitrogen operations of 3 (three) strategic facilities, consisting of an on-site
secara dedicated kepada salah satu satu pelanggan kami di plant providing dedicated nitrogen supply to one of our customers
Batam dan liquefaction plant yang meningkatkan kapasitas gas in Batam and liquefaction plants that enhance national liquid gas
cair nasional di Batam dan Cikande. Kehadiran fasilitas-fasilitas ini capacity in Batam and Cikande. Their presence reinforces supply
memperkuat keandalan rantai pasok, memperluas penetrasi pasar, chain reliability, broadens market reach, and enhances readiness to
dan meningkatkan kesiapan Perseroan dalam memenuhi kebutuhan serve the rapidly growing needs of the industrial sector.
industri yang berkembang pesat.
Dalam menapaki periode pertumbuhan selanjutnya, Perseroan As the Company advances into the next stage of growth, the strategic
berfokus pada modernisasi teknologi, digitalisasi operasi, optimalisasi focus is directed toward technological modernization, the digitalization
jaringan logistik, serta investasi pada fasilitas berkapasitas tinggi. of operations, the optimization of the logistics network, and sustained
Perseroan juga mulai memetakan peluang dalam solusi rendah investment in high-capacity facilities. In parallel, the Company has
karbon, specialty gas, serta potensi pemanfaatan hidrogen yang begun to chart opportunities in low-carbon solutions, specialty gases,
akan menjadi salah satu elemen penting dalam transisi energi and the potential utilization of hydrogen, which is expected to emerge
global. as one of the defining elements in the global energy transition.
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Dengan strategi ekspansi yang berkelanjutan, penguatan Guided by a long-term expansion strategy, the continuous
kompetensi sumber daya manusia, dan fokus pada inovasi yang strengthening of human capital, and a strong commitment to
relevan dengan tuntutan industri masa depan, Perseroan terus innovation aligned with the evolving needs of future industries, the
memantapkan posisinya sebagai pemain terdepan di industri gas Company continues to affirm its position as a leading force in the
nasional dan mitra strategis bagi ekosistem industri yang bergerak national gas industry and a trusted partner within an industrial
menuju efisiensi, keberlanjutan, dan energi masa depan. ecosystem that moves toward higher efficiency, sustainability, and
the energy of the future.
Informasi Perubahan Nama
Information on Name Change
Pada 12 Desember 2022, Perseroan melakukan perubahan nama On December 12, 2022, the Company changed its name from PT
dari PT Aneka Gas Industri Tbk menjadi PT Samator Indo Gas Tbk Aneka Gas Industri Tbk to PT Samator Indo Gas Tbk through the
berdasarkan keputusan Rapat Umum Pemegang Saham Luar Biasa Extraordinary General Meeting of Shareholders (EGMS) Resolution
(RUPSLB) yang telah dituangkan dalam Akta Pernyataan Keputusan which has been stated in the Deed of Statement of Resolutions of
RUPSLB No. 13 tertanggal 12 Desember 2022 yang dibuat di hadapan EGMS No, 13 dated December 12, 2022 made in front of Amelia
Amelia Jonathan SH., M.Kn., sebagai pengganti Notaris Ira Sudjono Jonathan, S.H., M.Kn, substitute for Notary Ira Sudjono S.H., M.Hum.,
S.H., M.Hum., M.Kn., M.M., M.SI Notaris di Jakarta, serta diterima dan M.Kn., M.M., M.SI Notary in Jakarta, and received by the Ministry of
dicatat oleh Kementerian Hukum dan Hak Asasi Manusia Republik Law and Human Rights of the Republic of Indonesia in accordance
Indonesia sesuai dengan No. AHU-0089934.AH.01.02.TAHUN 2022, with Number AHU-0089934.AH.01.02.TAHUN 2022, concerning
tentang Persetujuan Perubahan Anggaran dasar PT Samator Indo Approval of Amendments to the Articles of Association of PT
Gas Tbk, tertanggal 12 Desember 2022. Samator Indo Gas Tbk, dated December 12, 2022.
PT Aneka Gas Industri Tbk > PT Samator Indo Gas Tbk
Alasan Perubahan Nama Reason for Name Change
Mencerminkan komitmen Perseroan sebagai perusahaan nasional The new name reflects the Company's commitment as a national
yang berkontribusi bagi pembangunan Indonesia. Perubahan enterprise that contributes to the development of Indonesia. This
nama ini juga menyelaraskan identitas Perseroan dengan Samator name change also aligns the Company's identity with Samator as
sebagai Entitas Induk, guna memperkuat sinergi dan kepercayaan the Parent Entity, in order to strengthen synergy and the stakeholder
pemangku kepentingan. trust.
Dasar Hukum Perubahan Nama Legal Basis for Name Change
Akta Pernyataan Keputusan Rapat Umum Pemegang Saham Deed of Statement of the Extraordinary General Meeting of
(RUPS) Luar Biasa No. 13 tertanggal 12 Desember 2022 yang dibuat Shareholders (GMS) Resolution No. 13 dated December 12, 2022,
di hadapan Amelia Jonathan S.H., MKn, sebagai pengganti Notaris which was made before Amelia Jonathan S.H., MKn, as the
Ira Sudjono S.H., M.Hum., M.Kn., M.M., M.SI Notaris di Jakarta, serta replacement for Notary Ira Sudjono S.H., M.Hum., M.Kn., M.M., M.SI
diterima dan dicatat oleh Kementerian Hukum dan Hak Asasi Notary in Jakarta, and accepted and recorded by the Ministry of
Manusia Republik Indonesia sesuai dengan No. AHU-0089934. Law and Human Rights of the Republic of Indonesia in accordance
AH.01.02.TAHUN 2022 tentang Persetujuan Perubahan Anggaran with No. AHU-0089934.AH.01.02.YEAR 2022 regarding Approval of
Dasar PT Samator Indo Gas Tbk tertanggal 12 Desember 2022. the Amendment to the Articles of Association of PT Samator Indo
Gas Tbk dated December 12, 2022.
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Profil Perusahaan
Company Profile
Jejak Langkah
Milestones
1916 2017-2020
Sebuah perusahaan NV WA Hoek Machine en
Belanda bernama NV WA Zuurstof, a Dutch company, Pada 2017, Perseroan In 2017, the Company
Hoek Machine en Zuurstof built an oxygen plant in memulai pelaksanaan uji started the pilot
membangun pabrik oksigen Jakarta and constructed coba aplikasi Telemetri implementation of the
di Jakarta, diikuti dengan other plants in Surabaya untuk pemantauan pasokan Telemetry application for
pembangunan pabrik and Bandung. gas secara real-time di real-time monitoring of
lainnya di Surabaya dan tangki dan Asset Tracking gas supply in tanks and
Bandung. System untuk melacak Asset Tracking System to
silinder gas menggunakan track gas cylinders using a
sistem barcoding. Sejalan barcoding system. In line
1924 dengan penguatan with the strengthening
kapabilitas operasional of these operational
NV Javasche Koelzoor NV Javasche Koelzoor built a tersebut, Perseroan terus capabilities, the Company
membangun pabrik CO2 di CO2 plant in Surabaya. melakukan ekspansi continued to expand by
Surabaya. dengan menambah increasing the number of
jumlah pabrik dan filling plants and filling stations
stations di berbagai across various provinces
1958 provinsi di Indonesia. Pada in Indonesia. By 2020, the
2020, Perseroan telah Company operated 54
Kedua perusahaan Both companies were mengoperasikan 54 pabrik plants and 104 filling stations
tersebut dinasionalisasi nationalized by the dan 104 filling stations di in 26 provinces in Indonesia.
oleh pemerintah Indonesia Indonesian government and 26 provinsi di Indonesia. The Company also issued
menjadi PN Zatas dan PN transformed into PN Zatas Perseroan juga menerbitkan several debt instruments
Asam Arang. and PN Asam Arang. beberapa surat utang such as Bonds and Shelf
seperti seri Obligasi dan seri Registration Sukuk Ijarah I
1971 Sukuk Ijarah Berkelanjutan I
dan II Aneka Gas Industri.
and II Aneka Gas Industri .
Kedua perusahaan tersebut Both companies were
kemudian digabung menjadi
PT Aneka Gas Industri
merged into PT Aneka Gas
Industri (Persero) under the
2016
(Persero) dan berada Ministry of Industry of the - Melakukan Penawaran - Executed an Initial Public
di bawah Kementerian Republic of Indonesia.. Umum Perdana Saham Offering on IDX.
Perindustrian Republik di BEI.
Indonesia. - Hingga tahun ini, - Up to this year, the
Perseroan telah Company has rapidly
melakukan ekspansi yang expanded, and the
cukup pesat dan jumlah number of plants
pabrik meningkat dari 20 increased from 20 plants
1996-2003 pabrik di 2004 menjadi
50 pabrik di 2016.
in 2004 to 50 plants in
2016.
Pada tahun 1996, sebagian In 1996, a portion of the
saham pemerintah di Government’s shares in PT
PT Aneka Gas Industri
(Persero) dijual kepada
Aneka Gas Industri was
sold to Messer Griesheim 2004-2015
Messer Griesheim Gmbh Gmbh from Germany Pada tahun 2004, keluarga In 2004, the Harsono
(40%) dan PT Tira Austenite (40%) and PT Tira Austenite Harsono membeli seluruh Family acquired all of PT
(10%). Selanjutnya, Messer (10%). Subsequently, saham PT Tira Austenite Tira Austenite’s shares in
Griesheim Gmbh ("Messer") Messer Griesheim Gmbh di PT Aneka Gas Industri PT Aneka Gas Industri and
mengambil alih semua increased its ownership sehingga menguasai 100% conquered 100% of PT Aneka
saham pemerintah di portion by acquiring all saham PT Aneka Gas Industri. Gas Industri’s shares. During
PT Aneka Gas Industri, of the Government’s Selama periode ini, Perseroan this period, the Company
sehingga status Perseroan shares in PT Aneka Gas melakukan ekspansi yang expanded rapidly which
menjadi Penanaman Modal Industri Tbk, resulting in cukup pesat yang ditandai marked by the increase in
Asing (PMA). Di tahun the change of Company’s dengan meningkatnya jumlah number of plants and filling
2003, Messer menjual 51% status into Foreign pabrik dan filling station. stations.
kepemilikan sahamnya Investment Company. In
ke PT Tira Austenite dan 2003, Messer sold 51% and Pada tahun 2008, Perseroan In 2008, the Company
49% ke Arief Harsono. 49% of its shares to PT pertama kali memasuki entered the debt capital
Status Perseroan menjadi Tira Austenite and Arief pasar modal utang melalui market for the first time
Penanaman Modal Dalam Harsono, respectively. The penerbitan Obligasi dan through the issuance of
Negeri ("PMDN"). Company’s status changed Sukuk Ijarah I AGI Tahun AGI 2008 Bonds and Sukuk
into Domestic Investment 2008. Ijarah I.
Company.
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Enabling Life
2025
Perseroan resmi The Company commenced
mengoperasikan 3 (tiga) the operation of 3 (three)
2021 fasilitas produksi baru
yang terdiri dari 1 (satu)
new production facilities,
consisting of 1 (one) On-Site
- Perseroan berperan - The Company has On-Site Nitrogen Plant di Nitrogen Plant in Batam to
aktif dalam membantu played an active role in Batam untuk mendukung support dedicated supply
pemerintah Indonesia assisting the Indonesian kebutuhan pasokan for one of its customers, as
menangani kasus government in handling
dedicated bagi salah satu well as 2 (two) Liquefaction
Covid-19. Beragam COVID-19 cases. The
pelanggan, serta 2 (dua) Plants located in Batam and
penghargaan dari Company has received
pemerintah diterima various government unit Liquefaction Plant Cikande.
oleh Perseroan sebagai awards in appreciation yang berlokasi di Batam
apresiasi atas upaya of its efforts in providing dan Cikande.
penyediaan gas oksigen oxygen during the
selama pandemi COVID-19 pandemic.
Covid-19.
- Pendiri Grup Samator - The Founder of Samator
2024
dan Komisaris Utama Group and President - Full integration pada - Full integration with
Perseroan (2006-2021), Commissioner of the Sistem ERP untuk the ERP System to
Almarhum Bapak Arief Company (2006- mempermudah alur streamline workflows
Harsono, menerima 2021), the late Mr. Arief kerja dan operasional and operations.
penghargaan dari Harsono, was honored - Merenovasi stasiun - Renovation of filling
Marketeers dalam acara with a nomination for
pengisian di Pekanbaru stations in Pekanbaru
MarkPlus Conference the "Immortal Marketing
dan Morowali. and Morowali.
2022 dengan nominasi Award 2021" from
penghargaan "Immortal Marketeers at the Mark - Menyelesaikan - Completion of the
Marketing Award 2021" Plus Conference 2022 pembangunan pabrik ASP plant in the
ASP di Kawasan Industri Batang Integrated
Terpadau Batang, Industrial Estate, a
pabrik hidrogen rendah low-carbon hydrogen
karbon di Batam dan plant in Batam, and an
pabrik asetilen di Sofifi acetylene plant in Sofifi.
2022
- PT Aneka Gas Industri Tbk resmi berganti - PT Aneka Gas Industri Tbk officially changed
nama menjadi PT Samator Indo Gas Tbk its name to PT Samator Indo Gas Tbk in
melalui Rapat Umum Pemegang Saham December 2022 through the Extraordinary
Luar Biasa (RUPSLB) Desember 2022 untuk General Meeting of Shareholders (EGMS) to
memperkuat branding sebagai bagian dari strengthen the Company’s branding as part of
Samator Group the Samator Group
- Penandatanganan MoU Program Net Zero - The signing of MoU Net Zero Hub Program
Hub yang diinisiasi oleh Kamar Dagang dan which was initiated by the Indonesian
Industri (Kadin) Indonesia, dalam rangka Chamber of Commerce and Industry (Kadin)
mensukseskan target pemerintah Net Zero to achieve the government’s Net Zero Emission
Emission untuk tahun 2060 target for 2060
- Delapan pabrik Samator diakui sebagai Aset - Eight Samator plants were recognized as
Strategis Nasional oleh pemerintah. National Strategic Assets by the government.
2023
- Matrix Company Limited, sebuah - Matrix Company Limited, a holding
perusahaan investasi induk yang investment company advised and
dinasihati dan/atau dikelola oleh CVC managed by CVC Capital Partners,
Capital Partners telah membeli saham acquired a significant minority stake in the
Company.
minoritas Perseroan.
- Executed Shelf Registration of Bond III
- Melakukan Penawaran Umum Obligasi
and Sukuk Ijarah III of Aneka Gas Industri
Berkelanjutan III Aneka Gas Industri dan
(Phase I).
Sukuk Ijarah Berkelanjutan III Aneka Gas
Industri (Tahap I)
- Secara operasional, Perseroan telah - Operation-wise, the Company has
melakukan beberapa ekspansi pabrik expanded several plants and filling
dan filling station di Jawa Tengah, stations at Central Java, Maluku,
Maluku, Lampung, Sulawesi Tengah, dan Lampung, Central Sulawesi, and North
Kalimantan Utara. Kalimantan.
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Profil Perusahaan
Company Profile
Visi, Misi, dan Tata Nilai Perseroan
Company Vision, Mission, and Values
[POJK C.1]
Untuk memastikan arah pertumbuhan yang konsisten dan To ensure a consistent and sustainable growth trajectory, the
berkelanjutan, Perseroan menetapkan Visi, Misi, dan Tata Nilai Company has established its Vision, Mission, and Core Values as
sebagai dasar dalam setiap pengambilan keputusan dan the foundation for all decision-making and strategic execution.
pelaksanaan strategi. Melalui landasan tersebut, Perseroan Through this framework, the Company fosters an organizational
membangun budaya organisasi yang berorientasi pada inovasi, culture oriented toward innovation, integrity, safety, and the creation
integritas, keselamatan, serta penciptaan nilai jangka panjang bagi of long-term value for all stakeholders. These Vision, Mission, and
seluruh pemangku kepentingan. Visi, misi, dan tata nilai ini menjadi Core Values serve as a compass that guides the Company in
kompas yang menuntun Perseroan dalam memperkuat daya saing, strengthening competitiveness, expanding the scale of its business,
memperluas skala usaha, serta mempersiapkan organisasi untuk and preparing the organization to respond to the evolving needs of
menghadapi kebutuhan industri masa depan. future industries.
Visi
Vision
Menjadi Perusahaan yang paling diidamkan, terus bertumbuh dan berkembang
dengan mendayagunakan sumber daya alam yang memberikan manfaat
bagi kehidupan.
To be the most desirable company that continuously grows and expands by utilizing natural resources
that are beneficial for life.
Misi
Mission
Memberikan yang terbaik bagi para pemangku kepentingan.
Give the best to the stakeholders.
Berintegritas dan berkomitmen terhadap kualitas, Health & Safety Environment (HSE), dan Tata Kelola
Perusahaan (GCG).
Having the Integrity and commitment to quality, Health & Safety Environment (HSE), and Good Corporate
Governance (GCG).
Meningkatkan Total Customer Solution (TCS).
Enhance Total Customer Solution (TCS).
Memperluas wilayah usaha dan mengembangkan produk, layanan, serta teknologi.
Expand the business area coverage and continue to develop products, services, and technologies.
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Tata Nilai Perseroan
Corporate Values
A
Akuntabel | Accountable
Memahami dan menjalankan tugas pokok dan fungsi secara
bertanggung jawab, meliputi tanggung jawab kepada atasan, rekan
kerja, dan diri sendiri.
Understanding and performing one’s primary duties with full responsibility, including
responsibilities to superiors, co-workers, and oneself.
R
Ketangguhan | Resilient
Memiliki jiwa pantang menyerah dan selalu bangkit ketika menghadapi
permasalahan, baik permasalahan kecil maupun permasalahan besar.
Never giving up and constantly rising when faced with challenges and problems, no
matter how tough the challenge is.
I
Inovatif | Innovative
Menciptakan peluang untuk perbaikan secara kreatif dengan cara baru
dan aktivitas baru yang relevan sesuai dengan perkembangan zaman.
Creating new and creative problem-solving methods while remaining adaptive and
dynamic according to recent developments.
E
Wirausaha | Entrepreneurial
Mempunyai visi untuk memajukan Perseroan, mampu menangkap peluang
bisnis guna pengembangan, menyusun strategi untuk memenangkan
persaingan, mampu menemukan cara untuk meningkatkan profitabilitas
secara berkesinambungan.
Having the vision to drive the Company, seize business opportunities, develop
strategies to win competitions, and find ways to increase profitability on an ongoing
basis.
F
Menikmati Tantangan Itu Menyenangkan | Fun & Fearless
Melihat tantangan sebagai sesuatu untuk dinikmati, menciptakan
suasana yang menyenangkan, dengan tetap mengedepankan
keberanian dan mempertahankan prinsip dengan teguh.
Enjoying challenges as they come, creating a positive working atmosphere while
exemplifying courage and championing core principles.
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Profil Perusahaan
Company Profile
Peninjauan Visi dan Misi
Review on Vision and Mission
Pada tahun 2025, Dewan Komisaris dan Direksi telah melakukan In 2025, the Board of Commissioners and the Board of Directors
peninjauan atas Visi dan Misi Perseroan. Visi dan Misi Perseroan conducted a review of the Company’s Vision and Mission. The Vision
dinilai masih relevan dengan lanskap pengembangan bisnis serta and Mission were deemed to remain relevant to the current business
kebutuhan industri saat ini. development landscape and the evolving needs of the industry.
Bidang Usaha
Line of Business
[GRI 2-6] [POJK C.1]
Kegiatan Usaha Berdasarkan Anggaran Dasar
Line of Business Based on Articles of Association
Berdasarkan Anggaran Dasar, Perseroan menjalankan kegiatan Based on the Articles of Association, the Company engages its
usaha dengan fokus utama pada produksi, pemasaran, dan business activities with a primary focus on the production, marketing,
penjualan berbagai jenis gas untuk industri serta produk terkait and selling of a wide range of gases for the industry and associated
di Indonesia, baik dalam bentuk gas cair maupun gas padat. products in Indonesia, both in the form of liquid and solid gases. To
Untuk mendukung kegiatan usaha utama tersebut, Perseroan juga support these core activities, the Company also engages in providing
menjalankan kegiatan penunjang, antara lain menyediakan jasa supporting services, including services related to the manufactured
terkait produk gas yang dihasilkan, seperti memperdagangkan gas products such as trading gas products from other manufacturers
produk gas dari produsen lain kepada pelanggan, termasuk specialty to the Company’s customers, including specialty gases and rare
gas dan rare gas. Selain itu, Perseroan merancang konstruksi dan gases. In addition, the Company also designs the construction and
instalasi peralatan gas, serta menawarkan produk lainnya terkait installation of gas equipment and offers other related healthcare
healthcare seperti nurse call dan modular operating theatre. such as nurse call and modular operating theatre.
Pada tahun 2024, Perseroan juga menambahkan Klasifikasi Baku In 2024, the Company added the Indonesian Standard Business
Lapangan Usaha Indonesia (KBLI) 43223, yang mencakup kegiatan Classification (KBLI) 43223, which covers oil and gas installation
instalasi minyak dan gas. Penambahan ini memperluas ruang activities. This addition expands the scope of the Company's
lingkup kegiatan Perseroan, khususnya dalam layanan konstruksi, activities, particularly in the construction, installation, and
pemasangan, dan pengelolaan infrastruktur gas, sehingga management of gas infrastructure services, thereby supporting the
mendukung kebutuhan pelanggan di sektor energi dan industri yang customer’s needs in the continually evolving energy and industrial
terus berkembang. sectors.
Seluruh kegiatan usaha tersebut telah dijalankan oleh Perseroan All of these business activities have been carried out by the
selama tahun 2025 sesuai dengan ketentuan dalam Anggaran Company during 2025 in accordance with the provisions of the
Dasar. Articles of Association
Produk dan Jasa
Products and Services
[POJK C.4]
Sebagai perusahaan gas industri terkemuka, Perseroan As a prominent industrial gas company, the Company delivers
menyediakan beragam produk dan layanan yang mendukung a comprehensive range of products and services to meet the
kebutuhan pelanggan di berbagai sektor. Uraian berikut menjelaskan requirements of customers across diverse sectors. The following
portofolio produk dan layanan yang menjadi bagian dari kegiatan outlines the portfolio of products and services that constitute the
usaha Perseroan. Company’s core business activities.
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Gas Industri
Digunakan secara luas untuk berbagai industri, termasuk medis, metalurgi, energi, dan infrastruktur.
Industrial Gas
Widely used in various industries, including medicine, metallurgy, energy, and infrastructure
Gas Udara Oksigen, Nitrogen, Argon
Air Gases Oxygen, Nitrogen, Argon
Gas Bahan Bakar Gas Propana Cair, Gas Alam, Gas Petroleum Cair, Gas Alam Terkompresi (CNG)
Fuel Gases Liquid Propane Gas, Natural Gas, Liquefied Petroleum Gas, Compressed Natural Gas (CNG)
Gas Campuran Campuran sederhana, Campuran Kompleks, Gas CEMS (Continuous Emission Monitoring System)
Mixed Gases Simple Mixtures, Complex Mixtures, CEMS Gases (Continuous Emission Monitoring System)
Gas Langka Helium, Neon, Kripton, Xenon
Rare Gases Helium, Neon, Krypton, Xenon
Gas Khusus Sulfur Heksafluorida, Gas Sterilisasi, Amonia
Specialty Gases Sulfur Hexafluoride, Sterilization Gas, Ammonia
Gas Sintetis Hidrogen, Asetilen, Karbon Dioksida, Karbon Monoksida, Nitrous Oksida, Sulfur Dioksida
Synthethic Gases Hydrogen, Acetylene, Carbon Dioxide, Carbon Monoxide, Nitrous Oxide, Epoxyethane, Sulfur Dioxide
Oksigen Gas Medis/Gas Digunakan untuk berbagai darurat medis maupun terapi jangka panjang, seperti pasien di ruang
Respirasi operasi, ruang ICU, ruang gawat darurat, dan bantuan pertama dalam ambulans
Medical Oxygen Gas/Respiratory Used for various medical emergencies or long-term treatment, such as patients in operating rooms,
Gas ICU rooms, emergency rooms, and first aid in ambulances
Gas Medis Dinitrogen Oksida Digunakan untuk anestesi, analgesia, dan operasi krio
(N2O) Used for anesthesia, analgesics, and cryosurgery
Medical Nitrous Oxide (N2O) Gas
Gas Medis Udara Digunakan sebagai udara bedah untuk menggerakkan alat pneumatik, seperti peralatan
Medical Air Gas kedokteran gigi
Used as surgical air to power pneumatic tools such as dentistry equipment
Gas Medis Nitrogen Digunakan untuk menggerakkan peralatan bedah pada saat berbagai prosedur
Medical Nitrogen Gas Used for powering surgical equipment at various procedures
CO2 Medis Digunakan untuk bedah laser
Medical CO2 Used for laser surgery
Gas Campuran Fungsi Paru Digunakan untuk pemeriksaan fungsi paru
Lung Function Mixed Gas Used for lung function examinations
Gas Kalibrasi untuk Analisis Digunakan di laboratorium patologi dan biokimia dalam menganalisis contoh darah untuk
Darah mendeteksi permasalahan pernapasan dan metabolisme
Calibration Gas for Blood Widely used in pathological and biochemical laboratories in analyzing blood samples to detect
Analysis respiratory and metabolism problems
Gas Laser Digunakan untuk pembedahan
Laser Gas Used for surgery
Gas Kriopreservasi Digunakan untuk mengawetkan bahan biologis dengan memanfaatkan nitrogen cair
Cryopreservation Gas Used for preserving biological material by using liquid nitrogen
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Profil Perusahaan
Company Profile
Aplikasi Produk
Product Application
Sebagai perusahaan gas industri terkemuka, Perseroan As a prominent industrial gas company, the Company delivers
menyediakan beragam produk dan layanan yang mendukung a comprehensive range of products and services to meet the
kebutuhan pelanggan di berbagai sektor. Uraian berikut menjelaskan requirements of customers across diverse sectors. The following
portofolio produk dan layanan yang menjadi bagian dari kegiatan outlines the portfolio of products and services that constitute the
usaha Perseroan. Company’s core business activities.
Industri Pertanian dan Agro Industri Makanan dan Minuman Elektronik dan Semikonduktor
Agriculture and Agri-Industry Food and Beverage Industry Electronics dan Semiconductors
- Gas Campuran untuk memperpanjang - Gas Atmosfir Termodifikasi - Gas Pembawa
umur buah dan sayuran - Gas Atmosfir Terkendali - Gas Filling
- Gas Fumigasi - Karbonasi - Gas Sealing
- Penyuburan CO2 dalam rumah kaca - Chilling and Cooling - Gas Inert
- Gas Etilen untuk pematangan buah- - Pembekuan - Carrier Gas
buahan - Modified Atmosphere Gas - Filling Gas
- Hidrogenasi dalam oleokimia - Control Atmosphere Gas - Sealing Gas
- Blanketing gas dalam oleokimia - Carbonation - Inert Gas
- Mixed Gases to prolong fruits and - Chilling and Cooling
vegetables’ lifetime - Freezing
- Fumigation Gas
- CO2 fertilization in greenhouses
- Ethylene Gases for fruit ripening
- Hydrogenation in oleochemical
- Blanketing gas in oleochemical
Kaca Otomotif, Perkapalan, Pesawat Luar Pertambangan
Glass Angkasa, dan Aeronautika Mining
Automotive, Shipping, Spacecraft, and
Aeronautics
- Gas Inert - Gas Pengelasan - Gas Inert
- Gas Pelindung - Gas Cutting - Gas Pembawa
- Gas Enrichment - Gas Environmental Calibration - Gas Spektroskopi
- Inert Gas - Gas Lifting - Gas Kombustor
- Protection Gas - Gas Fuel - Inert Gas
- Enrichment Gas - Welding Gas - Carrier Gas
- Cutting Gas - Spectroscope Gas
- Environmental Calibration Gas - Combustion Gas
- Lifting Gas
- Fuel Gas
Minyak dan Gas Mesin dan Konstruksi Metalurgi
Oil and Gas Machinery and Construction Metallurgy
- Jasa Nitrogen - Gas Welding - Gas Inert
- Uji Pembersihan dan Tekanan Nitrogen - Gas Inert - Gas Kombustor
- Uji Kebocoran Nitrogen dan Helium - Gas Fuel - Gas Blanketing
- Penyewaan Konverter N2 - Gas Cutting - Gas Tempering
- Penyewaan Tangki Kontainer ISO - Gas Hardening
- Enhanced Oil Recovery (EOR) dengan
CO2 Cair
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Minyak dan Gas Mesin dan Konstruksi Metalurgi
Oil and Gas Machinery and Construction Metallurgy
- Nitrogen Services - Welding Gas - Inert Gas
- Nitrogen Purging and Pressurize Test - Inert Gas - Combustion Gas
- Nitrogen and Helium Leak Test - Fuel Gas - Blanketing Gas
- N2 Converter Rental - Cutting Gas - Tempering Gas
- ISO Container Tank Rental - Hardening Gas
- Enhanced Oil Recovery (EOR) with
Liquid CO2
Pulp dan Paper Gas Khusus Medis dan Kesehatan
Pulp and Paper Specialty Gas Medical and Health
- Gas Neutralisasi pH - Gas Murni: Carrier Gas, Balance Gas, Process Gas, - Gas Respirasi
- Gas Pemutihan Sterilization Gas - Gas Campuran Fungsi Paru-Paru
- Gas untuk peningkatan nilai COD - Gas Campuran: Standard Gas, Process Gas, - Gas Kalibrasi Analisis Darah
dan BOD air limbah Medical Gas, Electronic Gas - Gas Laser
- pH Neutralization Gas - Pure Gases: Carrier Gas, Balance Gas, Process - Gas Kriopreservasi
- Bleaching Gas Gas, Sterilization Gas - Gas Anestesi dan Analgesik
- Gas for the enhancement of COD - Mixed Gases: Standard Gas, Process Gas, Medical - Respiration Gas
and BOD levels in wastewater Gas, Electronic Gas - Lung Function Mixed Gas
- Blood Analyzer Calibration Gas
- Laser Gas
- Cryopreservation Gas
- Anesthesia and Analgesic Gas
Produk Peralatan Gas dan Instalasi Produk Lain
Gas Equipment Products and Installation Other Products
Peralatan Pasokan Medis (MSE), Sistem - Peralatan Pasokan Medis - Peralatan keselamatan
Gas di Tempat (OGS), Pengelolaan Gas - Sistem Monitor Gas Medis - Jasa pemasangan
dan Perlengkapan Pemotongan (GHCE), - Modular Operating Theater - Kontainer bersuhu rendah untuk
Jasa Instalasi dan Peralatan Pengamanan - Sistem gas di lokasi spesimen biologi
Medical Supplies and Equipment - Pengelolaan gas dan perlengkapan - Transportasi dan penyimpanan cairan
(MSE), On-site Gas System (OGS), pemotongan bersuhu rendah
Gas Handling and Cutting Equipment - Medical supplies equipment - Safety equipment
(GHCE), Installation Service and Security - Medical gas monitoring system - Installation services
Equipment - Modular Operating Theater - Low temperature container for biological
- On-site gas system specimens
- Gas handling and cutting equipment - Transport and storage for low
temperature fluids
Proses dan Model Bisnis
Business Process and Model
[IR-4C]
Proses bisnis Perseroan dibangun dengan pendekatan yang The Company’s business processes are structured through an
terintegrasi guna memastikan penciptaan nilai yang berkelanjutan integrated approach to ensure the creation of sustainable value
di seluruh rantai operasional. Aktivitas inti, yang mencakup produksi, across the entire operational chain. Core activities, encompassing
distribusi, dan layanan kepada pelanggan, menjadi penggerak production, distribution, and customer services, constitute the
utama dalam penyediaan solusi gas industri yang andal dan primary drivers in the delivery of reliable and competitive industrial
berdaya saing. Rangkaian aktivitas ini dirancang untuk menghasilkan gas solutions. These activities are designed to ensure consistent
kualitas produk yang konsisten, menjaga keandalan pasokan, serta product quality, safeguard supply reliability, and deliver a superior
memberikan pengalaman layanan yang unggul bagi pelanggan di service experience to customers across various sectors.
berbagai sektor.
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Profil Perusahaan
Company Profile
Proses pendukung berperan memperkuat dan menjaga Supporting processes reinforce and sustain the effectiveness of the
kesinambungan proses inti agar dapat berjalan optimal. Meskipun core processes to ensure optimal performance. Although not directly
tidak terlibat langsung dalam pembuatan produk atau penyediaan involved in product manufacturing or the provision of principal
layanan utama, proses pendukung menjadi sistem penopang services, these supporting processes form a strategic backbone for
strategis bagi efektivitas operasional Perseroan. Proses pendukung the Company’s operational excellence. The supporting processes
tersebut meliputi: include:
1. Pengelolaan Sumber Daya Manusia (SDM), untuk memastikan 1. Human Capital Management, to ensure the availability of a
ketersediaan tenaga kerja yang kompeten; competent and capable workforce;
2. Pengelolaan Keuangan, untuk mengatur pembiayaan 2. Financial Management, to oversee operational funding and
operasional dan investasi strategis; strategic investments;
3. Inovasi dan Teknologi Informasi, untuk mendukung transformasi 3. Innovation and Information Technology, to support digital
digital dan efisiensi operasional; transformation and operational efficiency;
4. Manajemen Risiko dan Tata Kelola, guna memastikan 4. Risk Management and Corporate Governance, to safeguard
keberlanjutan bisnis dan kepatuhan terhadap regulasi; serta business continuity and regulatory compliance; and
5. Manajemen Rantai Pasok, untuk menjamin kelancaran distribusi 5. Supply Chain Management, to ensure the smooth and reliable
produk kepada pelanggan. distribution of products to customers.
Dalam menjalankan keseluruhan proses bisnis, Perseroan In executing its overall business processes, the Company engages in
berkolaborasi dengan berbagai pemangku kepentingan, mulai close collaboration with a wide range of stakeholders, including the
dari pemerintah dan regulator, karyawan, investor dan Pemegang government and regulators, employees, investors and Shareholders,
Saham, masyarakat sekitar, hingga mitra usaha. Kolaborasi surrounding communities, and business partners. Such collaboration
ini menjadi fondasi penting dalam memperkuat ketahanan constitutes a critical foundation for strengthening operational
operasional, memperluas kapasitas pertumbuhan, dan mendorong resilience, expanding growth capacity, and fostering the creation of
terciptanya nilai jangka panjang yang selaras dengan ekspektasi long-term value that is aligned with industry expectations and the
industri dan dinamika pasar global. dynamics of the global market.
Proses Bisnis
Business Process
Core Business
Produksi Distribusi Pelanggan
Production Distribution Customer
Supporting Process
Inovasi Teknologi Manajemen Risiko dan Manajemen Rantai
Keuangan Pengelolaan SDM Informasi Tata Kelola Pasok
Finance HR Management Information Technology Risk Management and Supply Chain
Innovation Governance Management
Kolaborasi dengan Pihak Internal dan Eksternal Perseroan
Collaboration with Internal and External Parties
Investor dan Pemegang Masyarakat Sekitar Mitra Usaha
Pemerintah/Regulator Karyawan Saham Surrounding Business Partners
Terkait Employees Investor and Community
Government/Related Shareholders
Regulator
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Integrated Report 2025 81
PT Samator Indo Gas Tbk
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Profil Perusahaan
Company Profile
Wilayah Operasional
Operational Area
[POJK C.3] [IR-4F]
1
2
3
30
4
24
29
6 18
19 23
5
7 17 22
21
8
20
10
9
11 12
13 14
15
16 28
Jaringan Distribusi
Distribution Network
1 2 3 4 5 6 7 8 9
Aceh Sumatra Utara Riau Kepulauan Bangka Sumatra Jambi Lampung Banten
North Sumatra Riau Belitung Selatan
Riau Islands South
Sumatra
10 11 12 13 14 15 16 17 18 19
DKI Jakarta Jawa D.I. Jawa Jawa Bali Nusa Kalimantan Kalimantan Kalimantan
Barat Yogyakarta Tengah Timur Tenggara Selatan Timur Tengah
West Java Central Java East Java Barat South East Central
West Nusa Kalimantan Kalimantan Kalimantan
Tenggara
20 21 22 23 24 25 26 27 28 29 30
Sulawesi Sulawesi Sulawesi Sulawesi Gorontalo Sulawesi Maluku Maluku Nusa Sumatra Kalimantan
Selatan Tenggara Barat Tengah Utara Utara Tenggara Barat Utara
South Sulawesi Southeast West Sulawesi Central North North Maluku TImur West Sumatra North
Sulawesi Sulawesi Sulawesi East Nusa Kalimantan
Tenggara
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Empowering Industry
Enabling Life
Total Jaringan
25 Total Network
26
27
163
Pabrik
Plants 60
Stasiun Pengisian
Filling Stations 103
Provinsi
Provinces 30
Perubahan Perseroan yang Bersifat Signifikan
Significant Changes in the Company
[POJK C.6]
Hingga 31 Desember 2025, Perseroan mencatat terjadinya beberapa As of December 31, 2025, the Company recorded several significant
perubahan signifikan yang meliputi: developments, including:
1. Perubahan susunan Dewan Komisaris dan Direksi Perseroan 1. Changes in the composition of the Board of Commissioners
sebagaimana disetujui dalam Rapat Umum Pemegang Saham and the Board of Directors, as approved at the Annual
Tahunan tanggal 13 Juni 2025. Komposisi Dewan Komisaris dan General Meeting of Shareholders held on June 13, 2025. The
Direksi Perseroan sebelum dan sesudah perubahan dapat composition of the Board of Commissioners and the Board
dilihat pada uraian Profil Dewan Komisaris dan Direksi. of Directors before and after the changes is presented in
the Profiles of the Board of Commissioners and the Board of
Directors.
2. Pengoperasian 3 (tiga) pabrik baru, yaitu Onsite Nitrogen Plant 2. The commencement of operations of 3 (three) new plants,
di Batam untuk memenuhi kebutuhan salah satu pelanggan namely Onsite Nitrogen Plant plant to provide dedicated
secara dedicated, serta Liquefaction Plant di Batam dan supply to one of the Company’s customers and a Liquefaction
Cikande yang berfungsi untuk menambah kapasitas produksi Plant in Batam and Cikande that increased the Company’s
gas cair Perseroan liquid gas production capacity.
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PT Samator Indo Gas Tbk
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Profil Perusahaan
Company Profile
Struktur Organisasi
Organizational Structure
President Director/CEO
Deputy CEO Chief Operating Officer
Chief Finance Production & Director of National Director of
Officer Technical Director Account Packaged Gas Java
VP for Production Associate Director Associate Director of
Accounting Director Regional Account Packaged Gas Java Jawa
and Corporate East
Planning
Investor
VP for Finance Relation
(Banking) and
Special Projects
VP for Financial
Planning and
Analysis
Head of Head of Head of Regional Head of Regional Commercial
Projects Technology Account A & B Account C Manager
Head of Contiuous Head of Corporate
Improvement Procurement Marketing
Head of Head of Permit &
Compliance Legal
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Empowering Industry
Enabling Life
Director Chief People & Organization
(Non Executive) Transformation
Head of HCBP Head of HCBP Head of
Industrial Gas Sector Holding and Non Gas Distribution
Sector
Integrated Report 2025 85
PT Samator Indo Gas Tbk
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Profil Perusahaan
Company Profile
Profil Dewan Komisaris dan Direksi
Board of Commissioners and Board of Directors Profile
Berdasarkan hasil keputusan Rapat Umum Pemegang Saham Based on the resolutions of the Annual General Meeting of
Tahunan (RUPST) pada 13 Juni 2025, terdapat perubahan pada Shareholders (AGMS) held on June 13, 2025, changes were made
komposisi Dewan Komisaris dan Direksi Perseroan. RUPST telah to the composition of the Company’s Board of Commissioners and
memberhentikan dengan hormat anggota Dewan Komisaris dan Board of Directors. The AGMS honorably dismissed the following
Direksi sebagai berikut: members:
Dewan Komisaris Board of Commissioners
1. Setyo Wahono selaku Wakil Komisaris Utama 1. Setyo Wahono as Vice President Commissioner
Direksi Board of Directors
1. Ferryawan Utomo selaku Wakil Direktur Utama 1. Ferryawan Utomo as Vice President Director
2. Nini Liemijanto selaku Direktur 2. Nini Liemijanto as Director
3. Octavianus Santoso selaku Direktur 3. Octavianus Santoso as Director
4. Djanarko Tjandra selaku Direktur 4. Djanarko Tjandra as Director
RUPST juga mengangkat anggota baru Dewan Komisaris dan The AGMS also appointed the following new members of the Board
Direksi sebagai berikut: of Commissioners and Board of Directors:
1. Ferryawan Utomo selaku Wakil Komisaris Utama 1. Ferryawan Utomo as Vice President Commissioner
2. Nini Liemijanto selaku Komisaris 2. Nini Liemijanto as Commissioner
3. Imelda Harsono selaku Wakil Direktur Utama 3. Imelda Harsono as Vice President Director
4. Ir. Sigit Purwanto selaku Wakil Direktur Utama 4. Ir. Sigit Purwanto as Vice President Director
5. Noni Mulianti selaku Direktur 5. Noni Mulianti as Director
Sejak 13 Juni 2025 hingga tanggal Laporan Tahunan ini diterbitkan, From June 13, 2025 until the issuance date of this Annual Report,
tidak terdapat perubahan atas komposisi Dewan Komisaris dan there have been no further changes in the composition of the
Direksi Perseroan. Detail perubahan komposisi Dewan Komisaris dan Company’s Board of Commissioners and Board of Directors. The
Direksi sepanjang 2025 adalah sebagai berikut: detailed changes in the composition of the Board of Commissioners
and Board of Directors throughout 2025 are as follows:
1 Januari-13 Juni 2025 | January 1-June 13, 2025
Dewan Komisaris Direksi
Board of Commissioners Board of Directors
Komisaris Utama Heyzer Harsono Direktur Utama Rachmat Harsono
President Commissioner President Director
Wakil Komisaris Utama Rasid Harsono Wakil Direktur Utama Ferryawan Utomo
Vice President Commissioner Vice President Director
Wakil Komisaris Utama Setyo Wahono Direktur Imelda Harsono
Vice President Commissioner Director
Komisaris Michael W.P. Soeryadjaya Direktur Nini Liemijanto
Commissioner Director
Komisaris Atiff Gill Ibrahim Direktur Budi Susanto
Commissioner Director
Komisaris Independen Sutanto Direktur Octavianus Santoso
Independent Commissioner Director
Komisaris Independen Robiyanto Direktur Djanarko Tjandra
Independent Commissioner Director
Komisaris Independen Hans-Gerd Wienands-Adelsbach Direktur Andy N. Purwohardono
Independent Commissioner Director
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13 Juni-31 Desember 2025 | June 13-December 31, 2025
Dewan Komisaris Direksi
Board of Commissioners Board of Directors
Komisaris Utama Heyzer Harsono Direktur Utama Rachmat Harsono
President Commissioner President Director
Wakil Komisaris Utama Rasid Harsono Wakil Direktur Utama Imelda Harsono
Vice President Commissioner Vice President Director
Wakil Komisaris Utama Ferryawan Utomo Wakil Direktur Utama Ir. Sigit Purwanto
Vice President Commissioner Vice President Director
Komisaris Michael W.P. Soeryadjaya Direktur Budi Susanto
Commissioner Director
Komisaris Atiff Gill Ibrahim Direktur Andy N. Purwohardono
Commissioner Director
Komisaris Nini Liemijanto Direktur Noni Mulianti
Commissioner Director
Komisaris Independen Sutanto
Independent Commissioner
Komisaris Independen Robiyanto
Independent Commissioner
Komisaris Independen Hans-Gerd Wienands-Adelsbach
Independent Commissioner
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PT Samator Indo Gas Tbk
Page 88
Profil Perusahaan
Company Profile
Profil Dewan Komisaris
Board of Commissioners Profile
Heyzer Harsono
Komisaris Utama | President Commissioner
Kewarganegaraan | Nationality: Domisili | Domicile: Usia | Age:
Indonesia Surabaya 67 Tahun | Years
Dasar Hukum Pengangkatan
Legal Basis of Appointment:
Menjabat sebagai Komisaris Utama Perseroan sejak 2021 dan diangkat kembali berdasarkan Akta
Pernyataan Keputusan Berita Acara Rapat Umum Pemegang Saham Tahunan PT Samator Indo Gas
Tbk No. 29 tertanggal 13 Juni 2025, yang dibuat di hadapan Ira Sudjono, S.H., M.Hum., M.Kn., M.M.,
M.Si., Notaris di Jakarta, dan telah memperoleh surat pemberitahuan dari Menteri Hukum dan HAM
Republik Indonesia No. AHU-AH.01.09-0302865 tertanggal 22 Juni 2025.
Serving as President Commissioner of the Company since 2021 and reappointed based on the Deed
of the Resolutions of the Annual General Meeting of Shareholders of PT Samator Indo Gas Tbk No. 29
dated on June 13, 2025, drawn up before Ira Sudjono, S.H., M.Hum., M.Kn., M.M., M.Si., Notary in Jakarta,
and having obtained a notification letter from the Minister of Law and Human Rights of the Republic of
Indonesia No. AHU-AH.01.09-0302865 dated on June 22, 2025.
Periode Jabatan 2025-2028, periode kedua | second term
Term of Office
Riwayat Pendidikan & • Pendidikan Program Pengembangan Eksekutif "Strategic Action Program"
Sertifikasi Profesional di P2EB Universitas Gadjah Mada, Yogyakarta (2015).
Educational
Background & • Executive Development Program "Strategic Action Program"
Professional at P2EB Universitas Gadjah Mada, Yogyakarta (2015).
Certification Beliau juga aktif mengikuti konferensi nasional dan internasional di bidang manajemen, gas industri, dan gas medis.
He has also actively participated in national and international conferences in the fields of management, industrial
gases, and medical gases.
Riwayat Jabatan • Komisaris PT Samabayu Mandala (2004-2021)
Career History • Wakil Komisaris Utama Perseroan (2018-2021)
• Direktur Utama PT Aneka Gas Industri Tbk (2006-2018)
• Direktur Utama PT Krakatau Samator (2013-2021)
• Ketua II Binpres dan Marketing dalam Persatuan Bola Voli Indonesia (PBVSI) (2001-2023)
• Commissioner of PT Samabayu Mandala (2004-2021)
• Vice President Commissioner of the Company (2018-2021)
• President Director of PT Aneka Gas Industri Tbk (2006-2018)
• President Director of PT Krakatau Samator (2013-2021)
• Vice Chairman II for Development and Marketing of the Indonesian Volleyball Association (PBVSI) (2001-2023)
Rangkap Jabatan • Komisaris Utama PT Samator (sejak 2007), PT Samabayu Mandala dan PT Sandana (sejak 2021)
Concurrent Positions • Komisaris PT Samator Gas Industri (sejak 2005), PT Aneka Mega Energi, dan PT Ruci Gas (sejak 2007)
• Direktur Utama PT Arohera (sejak 2012), PT Samator LNG (sejak 2013), dan PT Samator Land (sejak 2021)
• Sekretaris Jenderal PBVSI (sejak 2023)
• Zonal Vice President representing Southeastern di Asian Volleyball Confederation (AVC) (sejak 2024)
• Anggota Komisi Pengembangan FIVB (sejak 2020)
• President Commissioner of PT Samator (since 2007), PT Samabayu Mandala, and PT Sandana (since 2021)
• Commissioner of PT Samator Gas Industri (since 2005), PT Aneka Mega Energi, and PT Ruci Gas (since 2007)
• President Director of PT Arohera (since 2012), PT Samator LNG (since 2013), and PT Samator Land (since 2021)
• Secretary General of PBVSI (since 2023)
• Zonal Vice President representing Southeastern Asia at the Asian Volleyball Confederation (AVC) (since 2024)
• Member of the FIVB Development Commission (since 2020)
Hubungan Afiliasi Memiliki hubungan afiliasi dengan anggota Direksi dan anggota Dewan Komisaris lain, serta Pemegang Saham Utama
Affiliation dan/atau Pengendali.
He is affiliated with members of the Board of Directors and the Board of Commissioners, as well as with the Main and/
or Controlling Shareholders.
Kepemilikan Saham Tidak memiliki saham Perseroan.
Share Ownership Does not hold any shares of the Company.
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Rasid Harsono
Wakil Komisaris Utama | Vice President Commissioner
Kewarganegaraan | Nationality: Domisili | Domicile: Usia | Age:
Indonesia Surabaya 65 Tahun | Years
Dasar Hukum Pengangkatan
Legal Basis of Appointment:
Menjabat sebagai Wakil Komisaris Utama sejak 2006 dan diangkat kembali berdasarkan Akta
Pernyataan Keputusan Berita Acara Rapat Umum Pemegang Saham Tahunan PT Samator Indo Gas
Tbk No. 29 tertanggal 13 Juni 2025, yang dibuat di hadapan Ira Sudjono, S.H., M.Hum., M.Kn., M.M.,
M.Si., Notaris di Jakarta, dan telah memperoleh surat pemberitahuan dari Menteri Hukum dan HAM
Republik Indonesia No. AHU-AH.01.09-0302865 tertanggal 22 Juni 2025.
Serving as Vice President Commissioner since 2006 and reappointed based on the Deed of the
Resolutions of the Annual General Meeting of Shareholders of PT Samator Indo Gas Tbk No. 29 dated
on June 13, 2025, drawn up before Ira Sudjono, S.H., M.Hum., M.Kn., M.M., M.Si., Notary in Jakarta, and
having obtained a notification letter from the Minister of Law and Human Rights of the Republic of
Indonesia No. AHU-AH.01.09-0302865 dated on June 22, 2025.
Periode Jabatan 2025-2028, periode keenam | sixth term
Term of Office
Riwayat Pendidikan & • Pendidikan Program Pengembangan Eksekutif "Strategic Action Program"
Sertifikasi Profesional di P2EB Universitas Gadjah Mada, Yogyakarta (2015).
Educational
Background & • Executive Development Program "Strategic Action Program"
Professional at P2EB Universitas Gadjah Mada, Yogyakarta (2015).
Certification
Riwayat Jabatan • Komisaris PT Aneka Gas Industri Tbk (2004-2006)
Career History • Direktur PT Samator (1992-2007)
• Commissioner of PT Aneka Gas Industri Tbk (2004–2006)
• Director of PT Samator (1992–2007)
Rangkap Jabatan • Komisaris PT Aneka Mega Energi (sejak 1987), PT Samator Gas Industri (sejak 1997), PT Arohera dan PT Sandana
Concurrent Positions Arohera (sejak 2012), PT Samator LNG (sejak 2013), PT Samabayu Mandala (sejak 2021), PT Samator Land (sejak
2021), PT Satyadhika Bakti Finance (sejak 1996), dan PT Sandana Aneka Medika (sejak 2022)
• Wakil Direktur Utama PT Samator (sejak 2007)
• Direktur Utama PT Sandana (sejak 2005), PT Samator Pharmaceutical (sejak 2011), PT Samator Wase Gas (sejak
2015), dan PT Sandana Baswara Gas (sejak 2022)
• Commissioner of PT Aneka Mega Energi (since 1987), PT Samator Gas Industri (since 1997), PT Arohera and PT
Sandana Arohera (since 2012), PT Samator LNG (since 2013), PT Samabayu Mandala (since 2021), PT Samator
Land (since 2021), PT Satyadhika Bakti Finance (since 1996), and PT Sandana Aneka Medika (since 2022)
• Vice President Director of PT Samator (since 2007)
• President Director of PT Sandana (since 2005), PT Samator Pharmaceutical (since 2011), PT Samator Wase Gas
(since 2015), and PT Sandana Baswara Gas (since 2022)
Hubungan Afiliasi Memiliki hubungan afiliasi dengan anggota Direksi dan anggota Dewan Komisaris lain, serta Pemegang Saham Utama
Affiliation dan/atau Pengendali.
He is affiliated with members of the Board of Directors and the Board of Commissioners, as well as with the Main and/
or Controlling Shareholders.
Kepemilikan Saham Tidak memiliki saham Perseroan.
Share Ownership Does not hold any shares of the Company.
Integrated Report 2025 89
PT Samator Indo Gas Tbk
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Profil Perusahaan
Company Profile
Ferryawan Utomo
Wakil Komisaris Utama | Vice President Commissioner
Kewarganegaraan | Nationality: Domisili | Domicile: Usia | Age:
Indonesia Bekasi 63 Tahun | Years
Dasar Hukum Pengangkatan
Legal Basis of Appointment:
Menjabat sebagai sebagai Wakil Komisaris Utama Perseroan melalui keputusan para pemegang
saham Perseroan dalam RUPS Tahunan yang diselenggarakan pada 13 Juni 2025, berdasarkan Akta
Pernyataan Keputusan Berita Acara Rapat Umum Pemegang Saham Tahunan PT Samator Indo Gas
Tbk No. 29 tertanggal 13 Juni 2025, yang dibuat di hadapan Ira Sudjono, S.H., M.Hum., M.Kn., M.M.,
M.Si., Notaris di Jakarta, dan telah memperoleh surat pemberitahuan dari Menteri Hukum dan HAM
Republik Indonesia No. AHU-AH.01.09-0302865 tertanggal 22 Juni 2025.
Serving as Vice President Commissioner of the Company pursuant to the resolutions of the Company’s
shareholders at the Annual General Meeting of Shareholders held on June 13, 2025, as set forth in the
Deed of the Resolutions of the Annual General Meeting of Shareholders of PT Samator Indo Gas Tbk
No. 29 dated on June 13, 2025, drawn up before Ira Sudjono, S.H., M.Hum., M.Kn., M.M., M.Si., Notary in
Jakarta, and having obtained a notification letter from the Minister of Law and Human Rights of the
Republic of Indonesia No. AHU-AH.01.09-0302865 dated on June 22, 2025.
Periode Jabatan 2025-2028, periode pertama | first term
Term of Office
Riwayat Pendidikan & • Pendidikan Program Pengembangan Eksekutif "Strategic Action Program"
Sertifikasi Profesional di P2EB Universitas Gadjah Mada, Yogyakarta (2015).
Educational • Pendidikan Magister Manajemen
Background & di Institut Pengembangan Wiraswasta Indonesia, Jakarta (1996).
Professional • Pendidikan Sarjana Teknik Mesin
Certification di Institut Teknologi Sepuluh November, Surabaya (1986).
• Program Pemantapan Nilai-Nilai Kebangsaan
di Kamar Dagang Indonesia-LEMHANNAS RI (2019).
• Executive Development Program "Strategic Action Program"
at P2EB Universitas Gadjah Mada, Yogyakarta (2015).
• Master of Management
at the Indonesian Institute for Entrepreneurship Development, Jakarta (1996).
• Bachelor of Mechanical Engineering
at Institut Teknologi Sepuluh November, Surabaya (1986).
• National Values Reinforcement Program
at the Indonesian Chamber of Commerce–LEMHANNAS RI (2019).
Riwayat Jabatan • Komisaris PT Arohera (2024-2025)
Career History • Wakil Direktur Utama dan Chief Operating Officer Perseroan (2019-2025)
• Direktur PT Aneka Gas Industri Tbk (2016-2019),
• Direktur PT Krakatau Samator (2013-2021)
• Commissioner of PT Arohera (2024-2025)
• Vice President Director and Chief Operating Officer of the Company (2019-2025)
• Director of PT Aneka Gas Industri Tbk (2016-2019)
• Director of PT Krakatau Samator (2013-2021)
Rangkap Jabatan • Direktur Utama PT Dwi Setia Gas, PT Sandana Adi Prakarsa dan PT Krakatau Samator (sejak 2021), dan PT
Concurrent Positions Samator CNU Tehnologi Medika (sejak 2025)
• Direktur PT Samator (sejak 2007)
• Direktur PT Sandana Multigas (sejak 2025)
• Anggota Komite Produsen di Asosiasi Gas Industri Indonesia (sejak 2024)
• President Director of PT Dwi Setia Gas, PT Sandana Adi Prakarsa, and PT Krakatau Samator (since 2021), and PT
Samator CNU Teknologi Medika (since 2025)
• Director of PT Samator (since 2007)
• Director of PT Sandana Multigas (since 2025)
• Member of the Producers Committee of the Indonesian Industrial Gas Association (since 2024)
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris dan Direksi, namun terafiliasi dengan Pemegang
Affiliation Saham Utama dan/atau Pengendali.
He is not affiliated with members of the Board of Directors and the Board of Commissioners, as well as with the Main
and/or Controlling Shareholders.
Kepemilikan Saham 21.400 lembar saham (0,007%)
Share Ownership 21,400 shares (0.007%)
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Michael W.P. Soeryadjaya
Komisaris | Commissioner
Kewarganegaraan | Nationality: Domisili | Domicile: Usia | Age:
Indonesia Jakarta 40 Tahun | Years
Dasar Hukum Pengangkatan
Legal Basis of Appointment:
Menjabat sebagai Komisaris Perseroan sejak tahun 2023 dan diangkat kembali berdasarkan Akta
Pernyataan Keputusan Berita Acara Rapat Umum Pemegang Saham Tahunan PT Samator Indo Gas
Tbk No. 29 tertanggal 13 Juni 2025, yang dibuat di hadapan Ira Sudjono, S.H., M.Hum., M.Kn., M.M.,
M.Si., Notaris di Jakarta, dan telah memperoleh surat pemberitahuan dari Menteri Hukum dan HAM
Republik Indonesia No. AHU-AH.01.09-0302865 tertanggal 22 Juni 2025.
Serving as Commissioner of the Company since 2023 and reappointed based on the Deed of the
Resolutions of the Annual General Meeting of Shareholders of PT Samator Indo Gas Tbk No. 29 dated
on June 13, 2025, drawn up before Ira Sudjono, S.H., M.Hum., M.Kn., M.M., M.Si., Notary in Jakarta, and
having obtained a notification letter from the Minister of Law and Human Rights of the Republic of
Indonesia No. AHU-AH.01.09-0302865 dated on June 22, 2025.
Periode Jabatan 2025-2028, periode kedua | second term
Term of Office
Riwayat Pendidikan & Bachelor of Arts in Business Administration
Sertifikasi Profesional dari Pepperdine University, Los Angeles, California, Amerika Serikat (2008).
Educational Bachelor of Arts in Business Administration
Background & from Pepperdine University, Los Angeles, California, United States (2008).
Professional
Certification
Riwayat Jabatan • Direktur PT Alamtri Resources Indonesia Tbk (dahulu bernama PT Adaro Energy Indonesia Tbk) (2022-2025)
Career History • Direktur PT Merdeka Copper Gold Tbk (2014-2022)
• Komisaris PT Provident Investasi Bersama Tbk (dahulu bernama PT Provident Agro Tbk) (2015-2020)
• Direktur PT Saratoga Investama Sedaya Tbk (2013-2015)
• Director of PT Alamtri Resources Indonesia Tbk (formerly PT Adaro Energy Indonesia Tbk) (2022-2025)
• Director of PT Merdeka Copper Gold Tbk (2014-2022)
• Commissioner of PT Provident Investasi Bersama Tbk (formerly PT Provident Agro Tbk) (2015-2020)
• Director of PT Saratoga Investama Sedaya Tbk (2013-2015)
Rangkap Jabatan • Komisaris PT Alamtri Minerals Indonesia Tbk (dahulu bernama PT Adaro Minerals Indonesia Tbk) (sejak Juni
Concurrent Positions 2025)
• Komisaris PT Merdeka Battery Materials Tbk (sejak 2023)
• Presiden Direktur PT Saratoga Investama Sedaya Tbk (sejak 2015)
• Commissioner of PT Alamtri Minerals Indonesia Tbk (formerly PT Adaro Minerals Indonesia Tbk) (since June
2025)
• Commissioner of PT Merdeka Battery Materials Tbk (since 2023)
• President Director of PT Saratoga Investama Sedaya Tbk (since 2015)
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris, anggota Direksi serta Pemegang Saham Utama
Affiliation dan/atau Pengendali.
He is not affiliated with members of the Board of Directors and the Board of Commissioners, as well as with the Main
and/or Controlling Shareholders.
Kepemilikan Saham Tidak memiliki saham Perseroan.
Share Ownership Does not hold any shares of the Company.
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PT Samator Indo Gas Tbk
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Profil Perusahaan
Company Profile
Atiff Gill Ibrahim
Komisaris | Commissioner
Kewarganegaraan | Nationality: Domisili | Domicile: Usia | Age:
Inggris | British Singapura 51 Tahun | Years
Dasar Hukum Pengangkatan
Legal Basis of Appointment:
Menjabat sebagai Komisaris Perseroan sejak tahun 2023 dan diangkat kembali berdasarkan Akta
Pernyataan Keputusan Berita Acara Rapat Umum Pemegang Saham Tahunan PT Samator Indo Gas
Tbk No. 29 tertanggal 13 Juni 2025, yang dibuat di hadapan Ira Sudjono, S.H., M.Hum., M.Kn., M.M.,
M.Si., Notaris di Jakarta, dan telah memperoleh surat pemberitahuan dari Menteri Hukum dan HAM
Republik Indonesia No. AHU-AH.01.09-0302865 tertanggal 25 Juni 2025.
Serving as Commissioner of the Company since 2023 and reappointed based on the Deed of the
Resolutions of the Annual General Meeting of Shareholders of PT Samator Indo Gas Tbk No. 29 dated
on June 13, 2025, drawn up before Ira Sudjono, S.H., M.Hum., M.Kn., M.M., M.Si., Notary in Jakarta, and
having obtained a notification letter from the Minister of Law and Human Rights of the Republic of
Indonesia No. AHU-AH.01.09-0302865 dated on June 25, 2025.
Periode Jabatan 2025-2028, periode kedua | second period
Term of Office
Riwayat Pendidikan & • Postgraduate Diploma (PG Dip) in Management
Sertifikasi Profesional dari Oxford University, London, Inggris (1997).
Educational • Bachelor of Science (BSc Hons) in Management
Background & dari London University, London, Inggris (1995).
Professional
Certification • Postgraduate Diploma (PG Dip) in Management
from Oxford University, London, United Kingdom (1997).
• Bachelor of Science (BSc Hons) in Management
from London University, London, United Kingdom (1995).
Riwayat Jabatan • Komisaris PT Mulia Boga Raya Tbk (2020-2025)
Career History • Komisaris PT Garudafood Putra Putri Jaya Tbk (2019-2022)
• Komisaris PT Softex (2016-2020)
• Komisaris PT MAP Aktif Adiperkasa (2015-2021)
• Chief Executive Officer (China & Taiwan) Lacoste (2013-2014)
• North Asia President (Greater China & Japan) Williamson-Dickle Manufacturing Co. Ltd. (2008-2013)
• Executive Vice-President & Chief Operating Officer Metersbonwe (2006-2008)
• Senior Manager Kurt Salmon Associates (2000-2006)
• Business Development Manager Kingfisher Asia Pacific Limited (1998-2000)
• Kingfisher Management Development Scheme (KMDS) (1995-1998).
• Commissioner of PT Mulia Boga Raya Tbk (2020-2025)
• Commissioner of PT Garudafood Putra Putri Jaya Tbk (2019-2022)
• Commissioner of PT Softex (2016-2020)
• Commissioner of PT MAP Aktif Adiperkasa (2015-2021)
• Chief Executive Officer (China and Taiwan), Lacoste (2013-2014)
• North Asia President (Greater China and Japan), Williamson-Dickle Manufacturing Co. Ltd. (2008-2013)
• Executive Vice President and Chief Operating Officer, Metersbonwe (2006-2008)
• Senior Manager, Kurt Salmon Associates (2000-2006)
• Business Development Manager, Kingfisher Asia Pacific Limited (1998-2000)
• Kingfisher Management Development Scheme (KMDS) (1995-1998)
Rangkap Jabatan • Direktur PT Siloam International Hospital Tbk (sejak 2016)
Concurrent Positions • Partner CVC Capital (Asia Pacific) (sejak 2014)
• Director of PT Siloam International Hospital Tbk (since 2016)
• Partner of CVC Capital (Asia Pacific) (since 2014)
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris dan Direksi, namun terafiliasi dengan Pemegang
Affiliation Saham Utama dan/atau Pengendali.
He is not affiliated with members of the Board of Directors and the Board of Commissioners, as well as with the Main
and/or Controlling Shareholders.
Kepemilikan Saham Tidak memiliki saham Perseroan.
Share Ownership Does not hold any shares of the Company.
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Enabling Life
Nini Liemijanto
Komisaris | Commissioner
Kewarganegaraan | Nationality: Domisili | Domicile: Usia | Age:
Indonesia Surabaya 57 Tahun | Years
Dasar Hukum Pengangkatan
Legal Basis of Appointment:
Diangkat sebagai Komisaris Perseroan melalui keputusan para pemegang saham Perseroan dalam
RUPS Tahunan yang diselenggarakan pada 13 Juni 2025, berdasarkan Akta Pernyataan Keputusan
Berita Acara Rapat Umum Pemegang Saham Tahunan PT Samator Indo Gas Tbk No. 29 tertanggal
13 Juni 2025, yang dibuat di hadapan Ira Sudjono, S.H., M.Hum., M.Kn., M.M., M.Si., Notaris di Jakarta,
dan telah memperoleh surat pemberitahuan dari Menteri Hukum dan HAM Republik Indonesia No.
AHU-AH.01.09-0302865 tertanggal 22 Juni 2025.
Appointed as Commissioner of the Company pursuant to the resolutions of the Company’s
shareholders at the Annual General Meeting of Shareholders held on June 13, 2025, as set forth in the
Deed of the Resolutions of the Annual General Meeting of Shareholders of PT Samator Indo Gas Tbk
No. 29 dated on June 13, 2025, drawn up before Ira Sudjono, S.H., M.Hum., M.Kn., M.M., M.Si., Notary in
Jakarta, and having obtained a notification letter from the Minister of Law and Human Rights of the
Republic of Indonesia No. AHU-AH.01.09-0302865 dated on June 22, 2025.
Periode Jabatan 2025-2028, periode pertama | first term
Term of Office
Riwayat Pendidikan & • Master of Business Administration • Master of Business Administration
Sertifikasi Profesional dari Universitas Gadjah Mada, Yogyakarta (2012). from Universitas Gadjah Mada, Yogyakarta (2012).
Educational • Pendidikan Program Profesi Akuntan • Professional Accounting Program
Background & di Universitas Surabaya, Surabaya (2005). at Universitas Surabaya, Surabaya (2005).
Professional • Sarjana Ekonomi • Bachelor of Economics
Certification dari Fakultas Ekonomi dan Bisnis, Universitas from the Faculty of Economics and Business,
Surabaya, Surabaya (1991). Universitas Surabaya, Surabaya (1991).
Program Konsolidasi Nilai Nasional Kadin Indonesia • National Values Consolidation Program of the
di LEMHANNAS RI (2019). Indonesian Chamber of Commerce
at LEMHANNAS RI (2019).
Sertifikasi Profesional Professional Certifications
• Certified Financial Modelling (CFM) Master Class • Certified Financial Modelling (CFM) Master Class
(2014) (2014)
• Certified Management Accountant (CMA) (2021) • Certified Management Accountant (CMA) (2021)
• Certified Environmental & Sustainability Analyst • Certified Environmental & Sustainability Analyst
(CESA) (2023) (CESA) (2023)
• Certified Business Valuation (CBV), Certified • Certified Business Valuation (CBV), Certified
Enterprise Risk Analyst (CERA) and Certification in Enterprise Risk Analyst (CERA) and Certification in
Audit Committee Practices (CACP) (2024) Audit Committee Practices (CACP) (2024)
Riwayat Jabatan • Direktur PT Samator Gas Industri (2005-2025)
Career History • Direktur Keuangan PT Samator Indo Gas Tbk (2015-2025)
• Wakil Direktur Keuangan PT Samator (2011-2015)
• General Manager Keuangan PT Samator (2001-2011)
• Director of PT Samator Gas Industri (2005–2025)
• Finance Director of PT Samator Indo Gas Tbk (2015–2025)
• Vice Finance Director of PT Samator (2011–2015)
• General Manager of Finance of PT Samator (2001–2011)
Rangkap Jabatan • Komisaris PT Samator Gas Industri (sejak 2025)
Concurrent Positions • Direktur PT Aneka Mega Energi (sejak 2023)
• Commissioner of PT Samator Gas Industri (since 2025)
• Director of PT Aneka Mega Energi (since 2023)
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris dan Direksi, namun terafiliasi dengan Pemegang
Affiliation Saham Utama dan/atau Pengendali.
She is not affiliated with members of the Board of Directors and the Board of Commissioners, as well as with the Main
and/or Controlling Shareholders.
Kepemilikan Saham 152.000 lembar saham (0,005%)
Share Ownership 152,000 shares (0.005%)
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Profil Perusahaan
Company Profile
Sutanto
Komisaris Independen | Independent Commissioner
Kewarganegaraan | Nationality: Domisili | Domicile: Usia | Age:
Indonesia Jakarta 62 Tahun | Years
Dasar Hukum Pengangkatan
Legal Basis of Appointment:
Menjabat sebagai Komisaris Independen Perseroan sejak tahun 2023 dan diangkat kembali
berdasarkan Akta Pernyataan Keputusan Berita Acara Rapat Umum Pemegang Saham Tahunan
PT Samator Indo Gas Tbk No. 29 tertanggal 13 Juni 2025, yang dibuat di hadapan Ira Sudjono, S.H.,
M.Hum., M.Kn., M.M., M.Si., Notaris di Jakarta, dan telah memperoleh surat pemberitahuan dari
Menteri Hukum dan HAM Republik Indonesia No. AHU-AH.01.09-0302865 tertanggal 22 Juni 2025.
Serving as Independent Commissioner of the Company since 2023 and reappointed based on the
Deed of the Resolutions of the Annual General Meeting of Shareholders of PT Samator Indo Gas Tbk
No. 29 dated on June 13, 2025, drawn up before Ira Sudjono, S.H., M.Hum., M.Kn., M.M., M.Si., Notary in
Jakarta, and having obtained a notification letter from the Minister of Law and Human Rights of the
Republic of Indonesia No. AHU-AH.01.09-0302865 dated on June 22, 2025.
Periode Jabatan 2025-2028, periode kedua | second term
Term of Office
Riwayat Pendidikan & • Program Doktor (S3) di bidang Hukum • Doctoral Program (PhD) in Law
Sertifikasi Profesional di Universitas 17 Agustus 1945 (UNTAG), Surabaya at Universitas 17 Agustus 1945 (UNTAG), Surabaya
Educational (2025–sekarang). (2025–present).
Background & • Magister Hukum • Master of Law
Professional dari Universitas Kadiri, Kediri (2025). from Universitas Kadiri, Kediri (2025).
Certification • Sarjana Hukum • Bachelor of Law
dari Universitas Proklamasi 45, Yogyakarta (1999). from Universitas Proklamasi 45, Yogyakarta (1999).
• Program Pendidikan Reguler Angkatan (PPRA) • Regular Education Program (PPRA)
di LEMHANNAS RI (2015). at LEMHANNAS RI (2015).
• Sekolah Pimpinan Kepolisian (Sespimpol) (2004). • Police Leadership School (Sespimpol) (2004).
• International Law Enforcement Academy (ILEA) • International Law Enforcement Academy (ILEA)
di Bangkok, Thailand (2002). in Bangkok, Thailand (2002).
• Perguruan Tinggi Ilmu Kepolisian (1995). • Police Science College (1995).
• Akademi Kepolisian (1988). • Police Academy (1988).
Sertifikasi Profesional Professional Certification
• Qualified Risk Governance Professional (QRGP) (2024) • Qualified Risk Governance Professional (QRGP) (2024)
Riwayat Jabatan • Staf Khusus Kepala BIN (2021-2024) • Special Staff to the Head of the National Intelligence
Career History Agency (BIN) (2021-2024)
• Wakil Kepala Badan Sandi dan Siber Negara (BSSN) • Deputy Head of the National Cyber and Crypto Agency
(2021-2022) (BSSN) (2021-2022)
• Deputi VIII Badan Intelijen Negara (BIN) (2020-2021) • Deputy VIII, State Intelligence Agency (BIN) (2020-2021)
• Staf Ahli Kementerian Hukum dan Hak Asasi • Expert Staff at the Ministry of Law and Human Rights,
(Kemenkumham) Badan Intelijen Negara (BIN) (2018- State Intelligence Agency (BIN) (2018-2020)
2020)
• Kepala Pelaksana Harian Badan Koordinasi • Acting Head of the Coordinating Body for Counterfeit
Pemberantasan Uang Palsu (Kalakhar Botasupal) Currency Eradication (Kalakhar Botasupal) (2018-2020)
(2018-2020)
• Direktur 35 Badan Intelijen Nasional (BIN) (2015-2018) • Director 35, State Intelligence Agency (BIN) (2015-2018)
• Direktur Intelkam Polda Metro Jaya (2013-2015) • Director of Intelligence and Security, Metro Jaya Regional
Police (2013-2015)
• Kepala Biro Operasi Kepolisian Daerah Maluku (2011- • Head of Operations Bureau, Maluku Regional Police
2013) (2011-2013)
• Kepala Kepolisian Resor Bangka Kepolisian Daerah • Chief of Bangka Resort Police, Bangka Belitung Regional
Bangka Belitung (2007-2008), Direktur Intelkam Polda Police (2007-2008), and Director of Intelligence and
Babel (2008-2010) Security, Bangka Belitung Regional Police (2008-2010)
Rangkap Jabatan • Anggota Dewan Pengawas PT PERURI (sejak 2019) • Member of the Board of Supervisors of PT PERURI
Concurrent Positions (since 2019)
• Majelis Wali Amanat Universitas Sebelas Maret (sejak • Member of the Board of Trustees of Universitas
2024) Sebelas Maret (since 2024)
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris, anggota Direksi serta Pemegang Saham Utama
Affiliation dan/atau Pengendali.
He is not affiliated with members of the Board of Directors and the Board of Commissioners, as well as with the Main
and/or Controlling Shareholders.
Kepemilikan Saham Tidak memiliki saham Perseroan.
Share Ownership Does not hold any shares of the Company.
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Enabling Life
Robiyanto
Komisaris Independen | Independent Commissioner
Kewarganegaraan | Nationality: Domisili | Domicile: Usia | Age:
Indonesia Semarang 49 Tahun | Years
Dasar Hukum Pengangkatan
Legal Basis of Appointment:
Menjabat sebagai Komisaris Independen Perseroan sejak tahun 2022 dan diangkat kembali
berdasarkan Akta Pernyataan Keputusan Berita Acara Rapat Umum Pemegang Saham Tahunan
PT Samator Indo Gas Tbk No. 29 tertanggal 13 Juni 2025, yang dibuat di hadapan Ira Sudjono, S.H.,
M.Hum., M.Kn., M.M., M.Si., Notaris di Jakarta, dan telah memperoleh surat pemberitahuan dari
Menteri Hukum dan HAM Republik Indonesia No. AHU-AH.01.09-0302865 tertanggal 22 Juni 2025.
Serving as Independent Commissioner of the Company since 2022 and reappointed based on the
Deed of the Resolutions of the Annual General Meeting of Shareholders of PT Samator Indo Gas Tbk
No. 29 dated on June 13, 2025, drawn up before Ira Sudjono, S.H., M.Hum., M.Kn., M.M., M.Si., Notary in
Jakarta, and having obtained a notification letter from the Minister of Law and Human Rights of the
Republic of Indonesia No. AHU-AH.01.09-0302865 dated on June 22, 2025.
Periode Jabatan 2025-2028, periode kedua | second term
Term of Office
Riwayat Pendidikan & • Doktor di bidang Ilmu Lingkungan • Doctorate in Environmental Science
Sertifikasi Profesional dari Universitas Katolik Soegijapranata, Semarang from Universitas Katolik Soegijapranata, Semarang
Educational (2021). (2021).
Background & • Doktor di bidang Manajemen Keuangan • Doctorate in Financial Management
Professional dari Universitas Diponegoro, Semarang (2015). from Universitas Diponegoro, Semarang (2015).
Certification • Magister Manajemen • Master of Management
dari Universitas Diponegoro, Semarang (2000). from Universitas Diponegoro, Semarang (2000).
• Sarjana Ekonomi • Bachelor of Economics
dari Universitas Kristen Satya Wacana, Salatiga (1998). from Universitas Kristen Satya Wacana, Salatiga
(1998).
Sertifikasi Profesional Professional Certification
• Certified Securities Analyst (CSA) • Certified Securities Analyst (CSA)
• Certified Sustainability Reporting Specialist (CSRS) • Certified Sustainability Reporting Specialist (CSRS)
• Certified Risk Professional (CRP) • Certified Risk Professional (CRP)
• Certification in Audit Committee Practices (CACP). • Certification in Audit Committee Practices (CACP).
Riwayat Jabatan • Komite Audit PT Samator Indo Gas Tbk (2021-2022)
Career History • Direktur Investasi Dana Pensiun Satya Wacana (2019-2021)
• Strategic Planning Samator Group (2007-2018)
• Audit Committee of PT Samator Indo Gas Tbk (2021-2022)
• Director of Investment, Satya Wacana Pension Fund (2019-2021)
• Strategic Planning of Samator Group (2007-2018)
Rangkap Jabatan • Ketua Komite Audit PT Samator Indo Gas Tbk (sejak 2022)
Concurrent Positions • Anggota Komite Audit PT Polytama Propindo (sejak 2020)
• Komisaris PT Nusantara Sawit Sejahtera Tbk (sejak 2021)
• Komisaris Independen PT Samuel Sekuritas Indonesia (sejak 2021)
• Komisaris Independen PT Goshen Anugerah Sejahtera (sejak 2025)
• Dosen Luar Biasa program Magister Manajemen Universitas Diponegoro dan Magister Akuntansi Universitas
Katolik Soegijapranata serta Dosen pada Fakultas Ekonomika dan Bisnis, Universitas Kristen Satya Wacana
• Chairman of the Audit Committee of PT Samator Indo Gas Tbk (since 2022)
• Member of the Audit Committee of PT Polytama Propindo (since 2020)
• Commissioner of PT Nusantara Sawit Sejahtera Tbk (since 2021)
• Independent Commissioner of PT Samuel Sekuritas Indonesia (since 2021)
• Independent Commissioner of PT Goshen Anugerah Sejahtera (since 2025)
• Adjunct Lecturer at the Master of Management Program, Universitas Diponegoro, and the Master of Accounting
Program, Universitas Katolik Soegijapranata, as well as Lecturer at the Faculty of Economics and Business,
Universitas Kristen Satya Wacana
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris, anggota Direksi serta Pemegang Saham Utama
Affiliation dan/atau Pengendali.
He is not affiliated with members of the Board of Directors and the Board of Commissioners, as well as with the Main
and/or Controlling Shareholders.
Kepemilikan Saham Tidak memiliki saham Perseroan.
Share Ownership Does not hold any shares of the Company.
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Profil Perusahaan
Company Profile
Hans-Gerd Wienands-Adelsbach
Komisaris Independen | Independent Commissioner
Kewarganegaraan | Nationality: Domisili | Domicile: Usia | Age:
Jerman | German Jerman | Germany 58 Tahun | Years
Dasar Hukum Pengangkatan
Legal Basis of Appointment:
Menjabat sebagai Komisaris Perseroan sejak tahun 2023 dan diangkat kembali berdasarkan Akta
Pernyataan Keputusan Berita Acara Rapat Umum Pemegang Saham Tahunan PT Samator Indo Gas
Tbk No. 29 tertanggal 13 Juni 2025, yang dibuat di hadapan Ira Sudjono, S.H., M.Hum., M.Kn., M.M.,
M.Si., Notaris di Jakarta, dan telah memperoleh surat pemberitahuan dari Menteri Hukum dan HAM
Republik Indonesia No. AHU-AH.01.09-0302865 tertanggal 25 Juni 2025.
Serving as Commissioner of the Company since 2023 and reappointed based on the Deed of the
Resolutions of the Annual General Meeting of Shareholders of PT Samator Indo Gas Tbk No. 29 dated
on June 13, 2025, drawn up before Ira Sudjono, S.H., M.Hum., M.Kn., M.M., M.Si., Notary in Jakarta, and
having obtained a notification letter from the Minister of Law and Human Rights of the Republic of
Indonesia No. AHU-AH.01.09-0302865 dated on June 25, 2025.
Periode Jabatan 2025-2028, periode kedua | second term
Term of Office
Riwayat Pendidikan & • Assessor Training and Exam untuk German Law
Sertifikasi Profesional di Cologne, Jerman (1997).
Educational • Ph.D. di bidang German Law
Background & dari University of Cologne, Jerman (1995).
Professional • Studies of German Law
Certification di University of Cologne, Jerman (1994).
• Service with the German Tax Authority, Dual Studies of German Tax Law
di Nordkirchen, Jerman (1990).
• Military Service di Oldenburg, Jerman (1987).
• Assessor Training and Exam
for German Law in Cologne, Germany (1997).
• Ph.D. in German Law
from the University of Cologne, Germany (1995).
• Studies of German Law
at the University of Cologne, Germany (1994).
• Service with the German Tax Authority, Dual Studies of German Tax Law
in Nordkirchen, Germany (1990).
• Military Service in Oldenburg, Germany (1987).
Riwayat Jabatan • Chairman of the Advisory Board Messer Industries (2019-2022)
Career History • Chief Financial Officer Messer Group (2004-2018)
• Partner (Lawyer & Tax Consultant) Freshfields Bruckhaus Deringer (1996-2004)
Rangkap Jabatan • Managing Director di Bitburger Holding (sejak 2019)
Concurrent Positions • Managing DIrector at Bitburger Holding (since 2019)
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris, anggota Direksi serta Pemegang Saham Utama
Affiliation dan/atau Pengendali.
He is not affiliated with members of the Board of Directors and the Board of Commissioners, as well as with the Main
and/or Controlling Shareholders.
Kepemilikan Saham Tidak memiliki saham Perseroan.
Share Ownership Does not hold any shares of the Company.
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Profil Direksi
Board of Directors Profile
Rachmat Harsono
Direktur Utama | President Director
Kewarganegaraan | Nationality: Domisili | Domicile: Usia | Age:
Indonesia Jakarta 45 Tahun | Years
Dasar Hukum Pengangkatan
Legal Basis of Appointment:
Menjabat sebagai Direktur Utama Perseroan sejak 2018 dan diangkat kembali berdasarkan Akta
Pernyataan Keputusan Berita Acara Rapat Umum Pemegang Saham Tahunan PT Samator Indo Gas
Tbk No. 29 tertanggal 13 Juni 2025, yang dibuat di hadapan Ira Sudjono, S.H., M.Hum., M.Kn., M.M.,
M.Si., Notaris di Jakarta, dan telah memperoleh surat pemberitahuan dari Menteri Hukum dan HAM
Republik Indonesia No. AHU-AH.01.09-0302865 tertanggal 22 Juni 2025.
Serving as President Director of the Company since 2018 and reappointed based on the Deed of the
Resolutions of the Annual General Meeting of Shareholders of PT Samator Indo Gas Tbk No. 29 dated
on June 13, 2025, drawn up before Ira Sudjono, S.H., M.Hum., M.Kn., M.M., M.Si., Notary in Jakarta, and
having obtained a notification letter from the Minister of Law and Human Rights of the Republic of
Indonesia No. AHU-AH.01.09-0302865 dated on June 22, 2025.
Periode Jabatan 2025-2028, periode ketiga | third term
Term of Office
Riwayat Pendidikan • Executive Master of Business Administration Belt and • Executive Master of Business Administration Belt and
& Sertifikasi Road Road from the People Bank of China School of Finance
Profesional dari People Bank of China School of Finance (PBSCSF), (PBSCSF), Tsinghua University, China (2024).
Educational Tsinghua University, China (2024). • 28th Kankeiren ASEAN Management Program
Background • Program 28th Kankeiren ASEAN Management from Kansai Economic Federation (2017).
& Professional dari Kansai Economic Federation (2017). • Regular Education Program (PPRA) LIII
Certification • Program Pendidikan Reguler (PPRA) LIII from LEMHANNAS RI (2015).
dari LEMHANNAS RI (2015). • Master of Business Administration
• Master of Business Administration from the University of Chicago Booth School of Business,
dari University of Chicago Booth School of Business, Chicago, United States (2011).
Chicago, Amerika Serikat (2011). • Bachelor of Science
• Bachelor of Science from Marquette University, Wisconsin, United States
dari Marquette University, Wisconsin, Amerika Serikat (2003).
(2003).
Riwayat Jabatan • Executive Vice President PT Samator (2006-2021) • Executive Vice President of PT Samator (2006–2021)
Career History • Direktur PT Aneka Gas Industri (2004-2006) • Director of PT Aneka Gas Industri (2004–2006)
• Wakil Direktur Utama PT Aneka Gas Industri (2006-2018) • Vice President Director of PT Aneka Gas Industri (2006–
2018)
Rangkap Jabatan • Direktur Utama & Chief Executive Officer PT Samator • President Director and Chief Executive Officer of PT
Concurrent Positions (sejak 2021) Samator (since 2021)
• Direktur Utama PT Samator Gas Industri (sejak 2005), • President Director of PT Samator Gas Industri (since 2005)
dan PT Ruci Gas (sejak 2007) and PT Ruci Gas (since 2007)
• Komisaris Utama PT Aneka Mega Energi (sejak 2021) • President Commissioner of PT Aneka Mega Energi (since
2021)
• Wakil Komisaris Utama PT Krakatau Samator (sejak 2021) • Vice President Commissioner of PT Krakatau Samator
(since 2021)
• Ketua Umum Asosiasi Gas Industri Indonesia (sejak 2021) • Chairman of the Indonesian Industrial Gas Association
(Asosiasi Gas Industri Indonesia) (since 2021)
• Dewan Direksi International Oxygen Manufacturers • Member of the Board of Directors of the International
Association (IOMA) (sejak 2025) Oxygen Manufacturers Association (IOMA) (since 2025)
• Wakil Ketua Umum Bidang Pengembangan Industri • Vice Chairman for Strategic Industry Development,
Strategis Kamar Dagang Indonesia (KADIN) (sejak 2024) Indonesian Chamber of Commerce and Industry (KADIN)
(since 2024)
• Wakil Ketua Bidang Industri Manufaktur Asosiasi • Vice Chairman for Manufacturing Industry, Indonesian
Pengusaha Indonesia (APINDO) (sejak 2023) Employers Association (APINDO) (since 2023)
• Konsul Kehormatan Republik Slowakia di Surabaya (sejak • Honorary Consul of the Slovak Republic in Surabaya (since
2021) 2021)
• Ketua DPD Ikatan Keluarga Alumni LEMHANNAS (IKAL) • Chairman of the East Java Regional Board of the
Provinsi Jawa Timur (2022-2027) LEMHANNAS Alumni Association (IKAL) (2022-2027)
• Ketua B3 Dewan Pimpinan Pusat Organisasi Angkatan • Chairman of B3 of the Central Executive Board of the
Darat (DPP Organda) (2022-2026) Indonesian Army Association (DPP Organda) (2022-2026)
• Ketua Umum PERSADA BUMI (Organisasi Kepemudaan • Chairman of PERSADA BUMI (Youth Organization of the
Majelis Pandita Buddha Maitreya Indonesia) (sejak 2017) Indonesian Maitreya Buddhist Council) (since 2017)
• Wakil Ketua Umum Persatuan Umat Buddha Indonesia • Vice Chairman of the Indonesian Buddhist Association
(PERMABUDHI) (2022-2026) (PERMABUDHI) (2022-2026)
• Bendahara IKAL Strategic Center (sejak 2020) • Treasurer of the IKAL Strategic Center (since 2020)
• Anggota Entrepreneurship Advisory Board (EAB) di • Member of the Entrepreneurship Advisory Board (EAB) of
Universitas Surabaya (sejak 2020) Universitas Surabaya (since 2020)
Hubungan Afiliasi Memiliki hubungan afiliasi dengan anggota Direksi dan He is affiliated with members of the Board of Directors and
Affiliation anggota Dewan Komisaris lain, serta Pemegang Saham the Board of Commissioners, as well as with the Main and/or
Utama dan/atau Pengendali. Controlling Shareholders.
Kepemilikan Saham Tidak memiliki saham Perseroan.
Share Ownership Does not hold any shares of the Company.
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PT Samator Indo Gas Tbk
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Profil Perusahaan
Company Profile
Imelda Mulyani Harsono
Wakil Direktur Utama | Vice President Director
Kewarganegaraan | Nationality: Domisili | Domicile: Usia | Age:
Indonesia Surabaya 43 Tahun | Years
Dasar Hukum Pengangkatan
Legal Basis of Appointment:
Diangkat sebagai Wakil Direktur Utama Perseroan melalui keputusan para pemegang saham
Perseroan dalam RUPS Tahunan yang diselenggarakan pada 13 Juni 2025, berdasarkan Akta
Pernyataan Keputusan Berita Acara Rapat Umum Pemegang Saham Tahunan PT Samator Indo Gas
Tbk No. 29 tertanggal 13 Juni 2025, yang dibuat di hadapan Ira Sudjono, S.H., M.Hum., M.Kn., M.M.,
M.Si., Notaris di Jakarta, dan telah memperoleh surat pemberitahuan dari Menteri Hukum dan HAM
Republik Indonesia No. AHU-AH.01.09-0302865 tertanggal 22 Juni 2025.
Appointed as Vice President Director of the Company pursuant to the resolutions of the Company’s
shareholders at the Annual General Meeting of Shareholders held on June 13, 2025, as set forth in the
Deed of the Resolutions of the Annual General Meeting of Shareholders of PT Samator Indo Gas Tbk
No. 29 dated on June 13, 2025, drawn up before Ira Sudjono, S.H., M.Hum., M.Kn., M.M., M.Si., Notary in
Jakarta, and having obtained a notification letter from the Minister of Law and Human Rights of the
Republic of Indonesia No. AHU-AH.01.09-0302865 dated on June 22, 2025.
Periode Jabatan 2025-2028, periode pertama | first term
Term of Office
Riwayat Pendidikan & • The Program of Negotiation, YPO Negotiation and • The Program of Negotiation, YPO Negotiation and
Sertifikasi Profesional Leadership Leadership
Educational dari Harvard Law School (2025) from Harvard Law School (2025)
Background & • Executive Program Owner/President Management • Executive Program Owner/President Management
Professional dari Harvard Business School, Boston, Massachusetts, from Harvard Business School, Boston, Massachusetts,
Certification Amerika Serikat (2019–2021). United States (2019–2021).
• Master of Commercial Law • Master of Commercial Law
dari University of Edinburgh, Edinburgh, Skotlandia from the University of Edinburgh, Edinburgh, Scotland
(2010). (2010).
• Master of Management • Master of Management
dari Universitas Pelita Harapan, Jakarta (2007). from Pelita Harapan University, Jakarta (2007).
• Bachelor of Arts • Bachelor of Arts
dari National University of Singapore, Singapura from the National University of Singapore, Singapore
(2003). (2003).
Beliau juga pernah dianugerahi penghargaan sebagai She has also received recognition as one of the "99 Most
salah satu dari "99 Most Inspiring Women 2019" oleh Inspiring Women 2019" by Globe Asia and "Top 10 Most
Globe Asia, dan "Top 10 Most Influential Businesswomen Influential Businesswomen in Indonesia 2018" by Indonesia
in Indonesia 2018" oleh Indonesia Tatler. Tatler.
Riwayat Jabatan • Direktur PT Samator (2015-2021)
Career History • Chapter President Entrepreneurs’ Organization (EO) Indonesia East Chapter (2018-2019)
• Direktur Legal, Technology, Compliance & Risk Management Perseroan (2006-2025)
• Komisaris PT Aneka Gas Industri (2004-2006)
• Head of Procurement Samator Group (2003-2012)
• Director of PT Samator (2015–2021)
• Chapter President, Entrepreneurs’ Organization (EO) Indonesia East Chapter (2018-2019)
• Director of Legal, Technology, Compliance and Risk Management of the Company (2006-2025)
• Commissioner of PT Aneka Gas Industri (2004-2006)
• Head of Procurement, Samator Group (2003-2012)
Rangkap Jabatan • Direktur Utama PT Aneka Mega Energi dan PT Samabayu Mandala (sejak 2021)
Concurrent Positions • Wakil Direktur Utama PT Samator (sejak 2021)
• Direktur PT Samator Gas Industri (sejak 2010)
• Komisaris PT Sandana (sejak 2018)
• President Director of PT Aneka Mega Energi and PT Samabayu Mandala (since 2021)
• Vice President Director of PT Samator (since 2021)
• Director of PT Samator Gas Industri (since 2010)
• Commissioner of PT Sandana (since 2018)
Hubungan Afiliasi Memiliki hubungan afiliasi dengan anggota Direksi dan anggota Dewan Komisaris lain, serta Pemegang Saham Utama
Affiliation dan/atau Pengendali.
She is affiliated with members of the Board of Directors and the Board of Commissioners, as well as with the Main
and/or Controlling Shareholders.
Kepemilikan Saham Tidak memiliki saham Perseroan.
Share Ownership Does not hold any shares of the Company.
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Empowering Industry
Enabling Life
Sigit Purwanto
Wakil Direktur Utama | Vice President Director
Kewarganegaraan | Nationality: Domisili | Domicile: Usia | Age:
Indonesia Jakarta 52 Tahun | Years
Dasar Hukum Pengangkatan
Legal Basis of Appointment:
Diangkat sebagai Wakil Direktur Utama Perseroan melalui keputusan para pemegang saham
Perseroan dalam RUPS Tahunan yang diselenggarakan pada 13 Juni 2025, berdasarkan Akta
Pernyataan Keputusan Berita Acara Rapat Umum Pemegang Saham Tahunan PT Samator Indo Gas
Tbk No. 29 tertanggal 13 Juni 2025, yang dibuat di hadapan Ira Sudjono, S.H., M.Hum., M.Kn., M.M.,
M.Si., Notaris di Jakarta, dan telah memperoleh surat pemberitahuan dari Menteri Hukum dan HAM
Republik Indonesia No. AHU-AH.01.09-0302865 tertanggal 22 Juni 2025.
Appointed as Vice President Director of the Company pursuant to the resolutions of the Company’s
shareholders at the Annual General Meeting of Shareholders held on June 13, 2025, as set forth in the
Deed of the Resolutions of the Annual General Meeting of Shareholders of PT Samator Indo Gas Tbk
No. 29 dated on June 13, 2025, drawn up before Ira Sudjono, S.H., M.Hum., M.Kn., M.M., M.Si., Notary in
Jakarta, and having obtained a notification letter from the Minister of Law and Human Rights of the
Republic of Indonesia No. AHU-AH.01.09-0302865 dated on June 22, 2025.
Periode Jabatan 2025-2028, periode pertama | first term
Term of Office
Riwayat Pendidikan & • Global Talent Circle
Sertifikasi Profesional dari The Linde Group Management Program, Munich, Jerman (2011).
Educational • Financial Management
Background & dari Prasetya Mulya Business School, Jakarta (2003).
Professional • Plant Operation and Design Course
Certification dari University of Surrey dan The BOC Group, Inggris (2001).
• Sarjana Teknik Kimia
dari Institut Teknologi Bandung, Bandung (1996).
• Global Talent Circle
from The Linde Group Management Program, Munich, Germany (2011).
• Financial Management
from Prasetya Mulya Business School, Jakarta (2003).
• Plant Operation and Design Course
from the University of Surrey and The BOC Group, United Kingdom (2001).
• Bachelor of Chemical Engineering
from Institut Teknologi Bandung, Bandung (1996).
Riwayat Jabatan • Direktur PT Samator Indo Gas Tbk (2024-2025)
Career History • Country Head di PT Hempel Indonesia (2020-2024)
• Head of Commercial for Energy Segment Hempel Indonesia, Malaysia and Singapore (2022-2024)
• Head of Operation (2007-2009), Head of Strategic Marketing (2009-2012), Head of Sales (2014-2015), Head of
On-site Account Management (2015-2016), Head of Sales and Marketing (2017-2020) di PT Linde Indonesia
• Director of PT Samator Indo Gas Tbk (2024-2025)
• Country Head of PT Hempel Indonesia (2020-2024)
• Head of Commercial for the Energy Segment, Hempel Indonesia, Malaysia, and Singapore (2022-2024)
• Head of Operation (2007-2009), Head of Strategic Marketing (2009–2012), Head of Sales (2014-2015), Head of
On-Site Account Management (2015-2016), and Head of Sales and Marketing (2017-2020) at PT Linde Indonesia
Rangkap Jabatan Tidak memiliki rangkap jabatan sebagai anggota Direksi, Dewan Komisaris, atau jabatan lain, baik di Perseroan
Concurrent Positions ataupun institusi lainnya.
Does not hold concurrent positions as a member of the Board of Directors, Board of Commissioners, or any other
position within the Company or in any other institution.
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Direksi dan anggota Dewan Komisaris lain, serta Pemegang Saham
Affiliation Utama dan/atau Pengendali.
He is not affiliated with members of the Board of Directors and the Board of Commissioners, as well as with the Main
and/or Controlling Shareholders.
Kepemilikan Saham 350.900 lembar saham (0,011%)
Share Ownership 350,900 shares (0.011%)
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Profil Perusahaan
Company Profile
Budi Susanto
Direktur | Director
Kewarganegaraan | Nationality: Domisili | Domicile: Usia | Age:
Indonesia Surabaya 59 Tahun | Years
Dasar Hukum Pengangkatan
Legal Basis of Appointment:
Menjabat sebagai Direktur Perseroan sejak 2015 dan diangkat kembali berdasarkan Akta Pernyataan
Keputusan Berita Acara Rapat Umum Pemegang Saham Tahunan PT Samator Indo Gas Tbk No. 29
tertanggal 13 Juni 2025, yang dibuat di hadapan Ira Sudjono, S.H., M.Hum., M.Kn., M.M., M.Si., Notaris
di Jakarta, dan telah memperoleh surat pemberitahuan dari Menteri Hukum dan HAM Republik
Indonesia No. AHU-AH.01.09-0302865 tertanggal 22 Juni 2025.Indonesia No. AHU-AH.01.09-0302865
tertanggal 22 Juni 2025.
Serving as Director of the Company since 2015 and reappointed based on the Deed of the Resolutions
of the Annual General Meeting of Shareholders of PT Samator Indo Gas Tbk No. 29 dated on June
13, 2025, drawn up before Ira Sudjono, S.H., M.Hum., M.Kn., M.M., M.Si., Notary in Jakarta, and having
obtained a notification letter from the Minister of Law and Human Rights of the Republic of Indonesia
No. AHU-AH.01.09-0302865 dated on June 22, 2025.
Periode Jabatan 2025-2028, periode keempat | fourth term
Term of Office
Riwayat Pendidikan & • Pendidikan Strategic Action Program
Sertifikasi Profesional di P2EB Universitas Gadjah Mada, Yogyakarta (2015).
Educational • Sarjana Teknik Mesin
Background & dari Institut Teknologi Sepuluh November, Surabaya (1985).
Professional • Pendidikan Pemantapan Nilai-Nilai Kebangsaan bagi Entrepreneurs Organization Angkatan II
Certification dari LEMHANNAS RI (2018).
• Program Pemantapan Nilai-Nilai Kebangsaan untuk Kamar Dagang Indonesia
dari LEMHANNAS RI (2019).
• Strategic Action Program
at P2EB Universitas Gadjah Mada, Yogyakarta (2015).
• Bachelor of Mechanical Engineering
from Institut Teknologi Sepuluh November, Surabaya (1985).
• National Values Reinforcement Program for Entrepreneurs Organization, Batch II
from LEMHANNAS RI (2018).
• National Values Reinforcement Program for the Indonesian Chamber of Commerce and Industry
from LEMHANNAS RI (2019).
Riwayat Jabatan • Direktur PT Samabayu Mandala (2021-2025)
Career History • Direktur PT Samator (2013-2015)
• General Manager PT Aneka Gas Industri (2004-2013)
• Director of PT Samabayu Mandala (2021-2025)
• Director of PT Samator (2013-2015)
• General Manager of PT Aneka Gas Industri (2004-2013)
Rangkap Jabatan Tidak memiliki rangkap jabatan sebagai anggota Direksi, Dewan Komisaris, atau jabatan lain, baik di Perseroan
Concurrent Positions ataupun institusi lainnya.
Does not hold concurrent positions as a member of the Board of Directors, Board of Commissioners, or any other
position within the Company or in any other nstitution.
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Direksi dan anggota Dewan Komisaris lain, serta Pemegang Saham
Affiliation Utama dan/atau Pengendali.
He is not affiliated with members of the Board of Directors and the Board of Commissioners, as well as with the Main
and/or Controlling Shareholders.
Kepemilikan Saham 84.600 lembar saham (0,003%)
Share Ownership 84,600 shares (0.003%)
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Empowering Industry
Enabling Life
Andy Purwohardono
Direktur | Director
Kewarganegaraan | Nationality: Domisili | Domicile: Usia | Age:
Indonesia Singapura | Singapore 57 Tahun | Years
Dasar Hukum Pengangkatan
Legal Basis of Appointment:
Menjabat sebagai Direktur Perseroan sejak 2023 dan diangkat kembali berdasarkan Akta Pernyataan
Keputusan Berita Acara Rapat Umum Pemegang Saham Tahunan PT Samator Indo Gas Tbk No. 29
tertanggal 13 Juni 2025, yang dibuat di hadapan Ira Sudjono, S.H., M.Hum., M.Kn., M.M., M.Si., Notaris
di Jakarta, dan telah memperoleh surat pemberitahuan dari Menteri Hukum dan HAM Republik
Indonesia No. AHU-AH.01.09-0302865 tertanggal 22 Juni 2025.
Serving as Director of the Company since 2023 and reappointed based on the Deed of the Resolutions
of the Annual General Meeting of Shareholders of PT Samator Indo Gas Tbk No. 29 dated on June
13, 2025, drawn up before Ira Sudjono, S.H., M.Hum., M.Kn., M.M., M.Si., Notary in Jakarta, and having
obtained a notification letter from the Minister of Law and Human Rights of the Republic of Indonesia
No. AHU-AH.01.09-0302865 dated on June 22, 2025.
Periode Jabatan 2025-2028, periode kedua | second term
Term of Office
Riwayat Pendidikan & • Sarjana Sains
Sertifikasi Profesional dari Oregon State University, Corvallis, Oregon, Amerika Serikat (1991)
Educational • Magister Administrasi Bisnis
Background & dari The University of Texas, San Antonio, Texas, Amerika Serikat (1993)
Professional • Bachelor of Science
Certification from Oregon State University, Corvallis, Oregon, United States (1991)
• Master of Business Administration
from The University of Texas, San Antonio, Texas, United States (1993)
Riwayat Jabatan • Komisaris PT MAP Active Adiperkasa Tbk (2020-2023)
Career History • Direktur PT Link Net Tbk (2013-2022)
• Direktur PT Softex Indonesia (2016-2020)
• Direktur PT MAP Adi Perkasa Tbk (2015-2020)
• Direktur PT Matahari Department Store Tbk (2014-2017)
• President Director and Head of Investment Banking PT Morgan Stanley Asia Indonesia (2009-2013)
• Commissioner of PT MAP Active Adiperkasa Tbk (2020-2023)
• Director of PT Link Net Tbk (2013-2022)
• Director of PT Softex Indonesia (2016-2020)
• Director of PT MAP Adi Perkasa Tbk (2015-2020)
• Director of PT Matahari Department Store Tbk (2014-2017)
• President Director and Head of Investment Banking of PT Morgan Stanley Asia Indonesia (2009-2013)
Rangkap Jabatan • Partner di CVC Asia Pacific (Singapore) Pte Ltd (sejak 2020)
Concurrent Positions • Komisaris PT Siloam International Hospitals Tbk (sejak 2016) dan PT Soho Global Health Tbk (sejak 2021)
• Partner at CVC Asia Pacific (Singapore) Pte. Ltd. (since 2020)
• Commissioner of PT Siloam International Hospitals Tbk (since 2016) and PT Soho Global Health Tbk (since 2021)
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris dan Direksi, namun terafiliasi dengan Pemegang
Affiliation Saham Utama dan/atau Pengendali.
He is not affiliated with members of the Board of Directors and the Board of Commissioners, as well as with the Main
and/or Controlling Shareholders.
Kepemilikan Saham Tidak memiliki saham Perseroan
Share Ownership Does not own shares of the Company
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Profil Perusahaan
Company Profile
Noni Mulianti
Direktur | Director
Kewarganegaraan | Nationality: Domisili | Domicile: Usia | Age:
Indonesia Jakarta 46 Tahun | Years
Dasar Hukum Pengangkatan
Legal Basis of Appointment:
Diangkat sebagai Direktur Perseroan melalui keputusan para pemegang saham Perseroan dalam
RUPS Tahunan yang diselenggarakan pada 13 Juni 2025, berdasarkan Akta Pernyataan Keputusan
Berita Acara Rapat Umum Pemegang Saham Tahunan PT Samator Indo Gas Tbk No. 29 tertanggal
13 Juni 2025, yang dibuat di hadapan Ira Sudjono, S.H., M.Hum., M.Kn., M.M., M.Si., Notaris di Jakarta,
dan telah memperoleh surat pemberitahuan dari Menteri Hukum dan HAM Republik Indonesia No.
AHU-AH.01.09-0302865 tertanggal 22 Juni 2025.
Appointed as Director of the Company pursuant to the resolutions of the Company’s shareholders
at the Annual General Meeting of Shareholders held on June 13, 2025, as set forth in the Deed of the
Resolutions of the Annual General Meeting of Shareholders of PT Samator Indo Gas Tbk No. 29 dated
on June 13, 2025, drawn up before Ira Sudjono, S.H., M.Hum., M.Kn., M.M., M.Si., Notary in Jakarta, and
having obtained a notification letter from the Minister of Law and Human Rights of the Republic of
Indonesia No. AHU-AH.01.09-0302865 dated on June 22, 2025.
Periode Jabatan 2025-2028, periode pertama | first term
Term of Office
Riwayat Pendidikan & • Pendidikan Magister Manajemen
Sertifikasi Profesional dari Universitas Pelita Harapan, Jakarta (2007).
Educational • Pendidikan Sarjana Komputer
Background & dari Universitas Bina Nusantara, Jakarta (2002).
Professional • Master of Management
Certification from Universitas Pelita Harapan, Jakarta (2007).
• Bachelor of Computer Science
from Universitas Bina Nusantara, Jakarta (2002).
Riwayat Jabatan • Associate Director (2022-2025), General Manager Commercial (2016-2022) dan Manager Corporate National
Career History (2011-2016) Perseroan
• Regional Country East Europe & East Asia PT Indofood CBP Sukses Makmur Tbk, Divisi Eksport (2009-2011)
• National Key Account, Modern Market PT Indobiscuit Mandiri Makmur (2004-2009)
• Associate Director (2022-2025), General Manager Commercial (2016–2022), and National Corporate Manager
(2011-2016) of the Company
• Regional Country East Europe and East Asia, Export Division of PT Indofood CBP Sukses Makmur Tbk (2009-2011)
• National Key Account, Modern Market, PT Indobiscuit Mandiri Makmur (2004-2009)
Rangkap Jabatan Tidak memiliki rangkap jabatan sebagai anggota Direksi, Dewan Komisaris, atau jabatan lain, baik di Perseroan
Concurrent Positions ataupun institusi lainnya.
Does not hold concurrent positions as a member of the Board of Directors, Board of Commissioners, or any other
position within the Company or in any other institution.
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris, anggota Direksi lainnya, dan Pemegang Saham
Affiliation Utama dan/atau Pengendali.
He is not affiliated with members of the Board of Directors and the Board of Commissioners, as well as with the Main
and/or Controlling Shareholders.
Kepemilikan Saham 98.200 lembar saham (0,003%)
Share Ownership 98,200 shares (0.003%)
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Enabling Life
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Profil Perusahaan
Company Profile
Informasi Pemegang Saham
Shareholders Information
[POJK C.3]
Berikut merupakan komposisi pemegang saham Perseroan per 1 The composition of the Company’s shareholders as of January 1,
Januari 2025 dan 31 Desember 2025. 2025 and December 31, 2025 is presented as follows.
Nama Pemegang Saham Per 1 Januari 2025 Per 31 Desember 2025
Shareholders name As of January 1, 2025 As of December 31, 2025
Jumlah saham (lembar) Kepemilikan Jumlah saham (lembar) Kepemilikan
Number of shares Ownership (%) Number of shares Ownership (%)
Pemegang saham yang memiliki 5% (lima persen) atau lebih saham
Shareholders with 5% (five percent) share ownership or more
1 PT Samator 1,080,693,020 35.24% 1,080,693,020 35,24%
2 Matrix Company Limited 998,181,820 32.55% 986,967,780 32,18%
3 PT Aneka Mega Energi 459,999,000 15.00% 459,999,000 15.00%
4 PT Saratoga Investama Sedaya Tbk 306,666,000 10.00% 306,666,000 10.00%
Pemegang saham yang masing-masing memiliki kurang dari 5% (lima persen) saham
Shareholders with 5% (five percent) share ownership or less
5 Masyarakat | Public 221,120,160 7.21% 232,334,200 7,58%
Total 3,066,660,000 100.00% 3,066,660,000 100.00%
Tabel Kepemilikan Saham oleh Dewan Komisaris dan Direksi
Table of Shareholding by the Board of Commissioners and Board of Directors
Nama Pemegang Saham Per 1 Januari 2025 Per 31 Desember 2025
Shareholders name As of January 1, 2025 As of December 31, 2025
Jumlah saham (lembar) Kepemilikan Jumlah saham (lembar) Kepemilikan
Number of shares Ownership (%) Number of shares Ownership (%)
1 Heyzer Harsono 0 0.00% 0 0.00%
Komisaris Utama | President Commissioner
2 Rasid Harsono 0 0.00% 0 0.00%
Wakil Komisaris Utama
Vice President Commissioner
3 Ferryawan Utomo 0 0.00% 211,400 0.007%
Wakil Komisaris Utama
Vice President Commissioner
4 Michael W.P. Soeryadjaya 0 0.00% 0 0.00%
Komisaris | Commissioner
5 Atiff Ibrahim Gill 0 0.00% 0 0.00%
Komisaris | Commissioner
6 Nini Liemijanto 25,200 0.00% 152,000 0.005%
Komisaris | Commissioner
7 Sutanto 0 0.00% 0 0.00%
Komisaris Independen | Independent Commissioner
8 Robiyanto 0 0.00% 0 0.00%
Komisaris Independen | Independent Commissioner
9 Hans-Gerd Wienands 0 0.00% 0 0.00%
Komisaris Independen | Independent Commissioner
10 Rachmat Harsono 0 0.00% 0 0.00%
Direktur Utama | President Director
11 Ir. Sigit Purwanto 0 0.00% 350,900 0.011%
Wakil Direktur Utama | Vice President Director
12 Imelda Mulyani Harsono 0 0.00% 0 0.00%
Wakil Direktur Utama | Vice President Director
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Nama Pemegang Saham Per 1 Januari 2025 Per 31 Desember 2025
Shareholders name As of January 1, 2025 As of December 31, 2025
Jumlah saham (lembar) Kepemilikan Jumlah saham (lembar) Kepemilikan
Number of shares Ownership (%) Number of shares Ownership (%)
13 Budi Susanto 0 0.00% 84,600 0.003%
Direktur | Director
14 Andy Purwohardono 0 0.00% 0 0.00%
Direktur | Director
15 Noni Mulianti 13,600 0.00% 98,200 0.003%
Direktur | Director
Total 38,800 0.00% 897,100 0,029%
Tabel Kepemilikan Saham berdasarkan Kelompok Pemegang Saham
Table of Share Ownership by Group of Shareholders
Nama Pemegang Saham Per 1 Januari 2025 Per 31 Desember 2025
Shareholders' name As of January 1, 2025 As of December 31, 2025
Jumlah Jumlah saham Kepemilikan Jumlah Jumlah saham Kepemilikan
pemegang saham (lembar) Ownership (%) pemegang saham (lembar) Ownership (%)
Number of Number of shares Number of Number of shares
shareholders shareholders
Kepemilikan Lokal | Local ownership
1 Individu | Individual 4,430 125,796,491 4.10% 6,180 164,366,991 5.36%
Institusi | Institution
2 Perseroan Terbatas 12 1,850,901,989 60.36% 24 1,851,324,789 60.37%
Limited Liability
Company
3 Dana Pensiun 7 3,732,100 0.12% 6 1,915,300 0.06%
Pension funds
4 Asuransi | Insurance 8 8,655,400 0.28% 6 5,942,600 0.19%
5 Reksadana 4 29,220,000 0.95% 8 10,867,300 0.35%
Mutual funds
6 Yayasan | Foundation 2 986,500 0.03% 2 1,111,100 0.04%
Subtotal 4,463 2,019,292,480 65.85% 6,226 2,035,528,080 66.38%
Kepemlikan Asing | Foreign ownership
7 Individu | Individual 9 6,625,300 0.22% 9 5,364,500 0.17%
8 Institusi | Institution 19 1,040,742,220 33.94% 28 1,025,767,420 33.45%
Subtotal 28 1,047,367,520 34.15% 37 1,031,131,920 33.62%
TOTAL 4,491 3,066,660,000 100.00% 6,263 3,066,660,000 100.00%
Kepemilikan Saham Tidak Langsung oleh Dewan Komisaris dan Direksi
Indirect Share Ownership by the Board of Commissioners and Board of Directors
Per 31 Desember 2025, tidak terdapat anggota Dewan Komisaris As of December 31, 2025, no Board of Commissioners and Board of
dan Direksi yang memiliki saham secara tidak langsung di Perseroan. Directors members have indirect share ownership in the Company.
Informasi Mengenai Pemegang Saham Utama dan Pengendali
Information on Main and Controlling Shareholders
Per 31 Desember 2025, Pemegang Saham Utama Perseroan adalah As of December 31, 2025, the Majority Shareholder is PT Samator,
PT Samator dengan kepemilikan 35,24%. Selain itu, PT Aneka Mega with 35.24% ownership. In addition, PT Aneka Mega Energi, which
Energi, yang merupakan bagian dari Grup Samator, memiliki 15,00% is part of the Samator Group, owns 15.00% of the shares. Overall,
saham. Secara keseluruhan, Grup Samator menguasai 50,24% Samator Group holds a 50.24% stake in the Company. With this
saham Perseroan. Dengan kepemilikan ini, Grup Samator memiliki ownership, Samator Group has significant influence over strategic
pengaruh dalam pengambilan keputusan strategis dan berperan decision-making and acts as the Controlling Shareholder.
sebagai Pemegang Saham pengendali.
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Profil Perusahaan
Company Profile
Struktur Grup Perseroan
The Company’s Group Structure
Struktur grup Perseroan per 31 Desember 2025 disajikan dalam The Company's group structure as of December 31, 2025 is
bagan berikut. presented in the following chart.
Matrix Company
PT Aneka Mega Energi PT Samator
Limited
32,18% 15,00% 35,24%
PT Samator Indo Gas
Tbk
50,00% 35,21%
29,34%
PT Krakatau
PT Ruci Gas
Samator
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Enabling Life
Masyarakat
PT Saratoga Investama
(Kepemilikan <5%)
Sedaya Tbk
Public (Ownership <5%)
7,58% 10,00%
99,91%
PT Samator
Gas Industri
60,00%
PT Samabayu
Mandala
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Profil Perusahaan
Company Profile
Kronologi Pencatatan Saham
Share Listing Chronology
Jumlah modal ditempatkan dan disetor penuh Perseroan sampai As of December 31, 2025, the issued and fully paid-up capital is
dengan 31 Desember 2025 tercatat sebesar Rp1.533.330.000.000. recorded at Rp1,533,330,000,000. The chronology of the Company’s
Kronologi pencatatan saham Perseroan di BEI diuraikan adalah share listing on the IDX is presented below.
sebagai berikut:
Tanggal Aksi Korporasi Jumlah Saham Nilai Nominal Harga Pelaksanaan
Date Corporate Action Total Shares Nominal Values Exercise Price
28 September 2016 Penawaran Umum Perdana Saham PT Aneka Gas 763,160,000 Rp500 Rp1,100
September 28, 2016 Industri Tbk
Initial Public Offering (IPO) of PT Aneka Gas
Industri Tbk
28 September 2016 Program Kepemilikan Saham Perseroan oleh 3,500,000 Rp500 0
September 28, 2016 Karyawan
Employee Shares Ownership Program (ESOP)
28 September 2016 Penambahan Modal Tanpa Hak Memesan Efek 153,333,000 Rp500 Rp1,100
September 28, 2016 Terlebih Dahulu (PMTHMETD)
Private Placement
28 September 2016 Pencatatan Saham Perseroan 3,066,666,000 Rp500 Rp0
September 28, 2016 Company shares listing
5 Mei-5 Agustus 2020 Pembelian Saham Kembali 23,000,000 Rp500 Rp409
May 5-August 5, 2020 Shares Buyback
1 Agustus 2022-31 Pengalihan Saham Pembelian Kembali untuk Hingga | To Rp500 Sesuai Keterbukaan
Januari 2023 Pelaksanaan Employee Stock 2.500.000.500 Informasi Perusahaan
August 1, 2022-January Purchase Plan (ESPP) In accordance to
31, 2023 Transfer of Shares Buyback for Employee Stock the Company’s
Purchase Plan (ESPP) Information
Disclosure
4 Januari 2023 Pelepasan kembali saham treasury 67,900 Rp500 Rp1,954
January 4, 2023 Sales of treasury shares
22 Februari 2023 Pelepasan kembali saham treasury 5,800 Rp500 Rp1,954
February 22, 2023 Sales of treasury shares
15 Maret 2023 Pelepasan kembali saham treasury 21,478,200 Rp500 Rp1,954
March 15, 2023 Sales of treasury shares
Kronologi Pencatatan Efek Lainnya
Other Securities Listing Chronology
No Nama Efek Jumlah Tanggal Penerbitan di Tanggal Tingkat Kupon Status
Bond Name Amount Bursa Efek Indonesia Jatuh Tempo Coupon Rate
(Rp) Issuance Date on the Maturity Date (Outstanding)
Indonesia Stock (%)
Exchange
OBLIGASI | BOND
1 Obligasi Berkelanjutan I Aneka 45.000.000.000 7 Juni 2017 6 Juni 2020 9,90 Lunas
Gas Industri Tahap I Tahun 2017 June 7, 2017 June 6, 2020 Paid
Seri A
Shelf Bonds I Aneka Gas Industri
Phase I 2017 Series A
2 Obligasi Berkelanjutan I Aneka 19.000.000.000 7 Juni 2017 6 Juni 2022 10,35 Lunas
Gas Industri Tahap I Tahun 2017 June 7, 2017 June 6, 2020 Paid
Seri B
Shelf Bonds I Aneka Gas Industri
Phase I 2017 Series B
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No Nama Efek Jumlah Tanggal Penerbitan di Tanggal Tingkat Kupon Status
Bond Name Amount Bursa Efek Indonesia Jatuh Tempo Coupon Rate
(Rp) Issuance Date on the Maturity Date (Outstanding)
Indonesia Stock (%)
Exchange
3 Obligasi Berkelanjutan I Aneka 195.000.000.000 6 Desember 2017 5 Desember 9.50 Lunas
Gas Industri Tahap II Tahun 2017 December 6, 2017 2020 Paid
Seri A December 5,
Shelf Bonds I Aneka Gas Industri 2020
Phase II 2017 Series A
4 Obligasi Berkelanjutan I Aneka 61.000.000.000 6 Desember 2017 5 Desember 9,90 Lunas
Gas Industri Tahap II Tahun 2017 December 6, 2017 2022 Paid
Seri B December 5,
Shelf Bonds I Aneka Gas Industri 2022
Phase II 2017 Series B
5 Obligasi Berkelanjutan I Aneka 164.000.000.000 20 Maret 2019 19 Maret 2022 11,00 Lunas
Gas Industri Tahap III Tahun 2019 March 20, 2019 March 19, 2022 Paid
Seri A
Shelf Bonds I Aneka Gas Industri
Phase III 2019 Series A
6 Obligasi Berkelanjutan I Aneka 16.000.000.000 20 Maret 2019 19 Maret 2024 11,50 Lunas
Gas Industri Tahap III Tahun 2019 March 20, 2019 March 19, 2024 Paid
Seri B
Shelf Bonds I Aneka Gas Industri
Phase III 2019 Series B
7 Obligasi Berkelanjutan II Aneka 9.000.000.000 14 Agustus 2020 14 Agustus 9,80 Lunas
Gas Industri Tahap I Tahun 2020 August 14, 2020 2023 Paid
Seri A August 14, 2023
Shelf Bonds II Aneka Gas Industri
Phase I 2020 Series A
8 Obligasi Berkelanjutan II Aneka 2.000.000.000 14 Agustus 2020 14 Agustus 10,55 Lunas
Gas Industri Tahap I Tahun 2020 August 14, 2020 2025 Paid
Seri B August 14, 2025
Shelf Bonds II Aneka Gas Industri
Phase I 2020 Series B
9 Obligasi Berkelanjutan II Aneka 1.000.000.000 14 Agustus 2020 14 Agustus 11,25 Belum Lunas
Gas Industri Tahap I Tahun 2020 August 14, 2020 2027 Outstanding
Seri C August 14, 2027
Shelf Bonds II Aneka Gas Industri
Phase I 2020 Series C
10 Obligasi Berkelanjutan II Aneka 100.000.000.000 2 Oktober 2020 12 Oktober 9,25 Lunas
Gas Industri Tahap II Tahun 2020 October 2, 2020 2021 Paid
Shelf Bonds II Aneka Gas Industri October 12,
Phase II 2020 2021
11 Obligasi Berkelanjutan II Aneka 15,000,000,000 6 Juli 2021 16 Juli 2022 7,50 Lunas
Gas Industri Tahap III Tahun 2021 July 6, 2021 July 16, 2022 Paid
Seri A
Shelf Bonds II Aneka Gas Industri
Phase III 2021 Series A
12 Obligasi Berkelanjutan II Aneka 145,000,000,000 6 Juli 2021 6 Juli 2024 9,35 Lunas
Gas Industri Tahap III Tahun 2021 July 6, 2021 July 6, 2024 Paid
Seri B
Shelf Bonds II Aneka Gas Industri
Phase III 2021 Series B
13 Obligasi Berkelanjutan II Aneka 78,000,000,000 6 Juli 2021 6 Juli 2028 10,75 Belum Lunas
Gas Industri Tahap III Tahun 2021 July 6, 2021 July 6, 2028 Outstanding
Seri C
Shelf Bonds II Aneka Gas Industri
Phase III 2021 Series C
14 Obligasi Berkelanjutan II Aneka 44,700,000,000 23 Desember 2021 22 Desember 8,10 Lunas
Gas Industri Tahap IV Tahun 2021 December 23, 2021 2024 Paid
Seri A December 22,
Shelf Bonds II Aneka Gas Industri 2024
Phase IV 2021 Series A
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Profil Perusahaan
Company Profile
No Nama Efek Jumlah Tanggal Penerbitan di Tanggal Tingkat Kupon Status
Bond Name Amount Bursa Efek Indonesia Jatuh Tempo Coupon Rate
(Rp) Issuance Date on the Maturity Date (Outstanding)
Indonesia Stock (%)
Exchange
15 Obligasi Berkelanjutan II Aneka 46,300,000,000 23 Desember 2021 22 Desember 9,15 Belum Lunas
Gas Industri Tahap IV Tahun 2021 December 23, 2021 2026 Outstanding
Seri B December 22,
Shelf Bonds II Aneka Gas Industri 2026
Phase IV 2021 Series B
16 Obligasi Berkelanjutan II Aneka 59,000,000,000 23 Desember 2021 22 Desember 10,00 Belum Lunas
Gas Industri Tahap IV Tahun 2021 December 23, 2021 2028 Outstanding
Seri C December 22,
Shelf Bonds II Aneka Gas Industri 2028
Phase IV 2021 Series C
17 Obligasi Berkelanjutan III Samator 41,000,000,000 10 Oktober 2023 10 Oktober 7,40 Belum Lunas
Indo Gas Tahap I Tahun 2023 October 10, 2023 2026 Outstanding
Seri A October 10,
Shelf Bonds III Samator Indo Gas 2028
Phase I 2023 Series A
18 Obligasi Berkelanjutan III Samator 29,000,000,000 10 Oktober 2023 10 Oktober 7,90 Belum Lunas
Indo Gas Tahap I Tahun 2023 October 10, 2023 2028 Outstanding
Seri B October 10,
Shelf Bonds III Samator Indo Gas 2028
Phase I 2023 Series B
SUKUK
1 Sukuk Ijarah Berkelanjutan I Aneka 147.000.000.000 7 Juni 2017 6 Juni 2020 9,90 Lunas
Gas Industri Tahap I Tahun 2017 June 7, 2017 June 6, 2020 Paid
Seri A
Shelf Sukuk Ijarah I Aneka Gas
Industri Phase I 2017 Series A
2 Sukuk Ijarah Berkelanjutan I Aneka 99.000.000.000 7 Juni 2017 6 Juni 2022 10,35 Lunas
Gas Industri Tahap I Tahun 2017 June 7, 2017 June 6, 2022 Paid
Seri B
Shelf Sukuk Ijarah I Aneka Gas
Industri Phase I 2017 Series B
3 Sukuk Ijarah Berkelanjutan I Aneka 107.000.000.000 6 Desember 2017 5 Desember - Lunas
Gas Industri Tahap II Tahun 2017 December 6, 2017 2020 Paid
Seri A December 5,
Shelf Sukuk Ijarah I Aneka Gas 2020
Industri Phase II 2017 Series A
4 Sukuk Ijarah Berkelanjutan I Aneka 37.000.000.000 6 Desember 2017 5 Desember 9,90 Lunas
Gas Industri Tahap II Tahun 2017 December 6, 2017 2022 Paid
Seri B December 5,
Shelf Sukuk Ijarah I Aneka Gas 2020
Industri Phase II 2017 Series B
5 Sukuk Ijarah Berkelanjutan I Aneka 110.000.000.000 20 Maret 2019 19 Maret 2022 11,00 Lunas
Gas Industri Tahap III Tahun 2019 Maech 20, 2019 March 19, 2022 Paid
Shelf Sukuk Ijarah I Aneka Gas
Industri Phase III 2019
6 Sukuk Ijarah Berkelanjutan II 5.000.000.000 14 Agustus 2020 14 Agustus 10,55 Lunas
Aneka Gas Industri Tahap I Tahun August 14, 2020 2025 Paid
2020 August 14, 2025
Shelf Sukuk Ijarah II Aneka Gas
Industri Phase I 2020
7 Sukuk Ijarah Berkelanjutan II 205.000.000.000 2 Oktober 2020 12 Oktober 9,25 Lunas
Aneka Gas Industri Tahap II Tahun October 2, 2020 2021 Paid
2020 October 12,
Shelf Sukuk Ijarah II Aneka Gas 2021
Industri Phase II 2020
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No Nama Efek Jumlah Tanggal Penerbitan di Tanggal Tingkat Kupon Status
Bond Name Amount Bursa Efek Indonesia Jatuh Tempo Coupon Rate
(Rp) Issuance Date on the Maturity Date (Outstanding)
Indonesia Stock (%)
Exchange
8 Sukuk Ijarah Berkelanjutan II 15,000,000,000 6 Juli 2021 16 Juli 2022 7,50 Lunas
Aneka Gas Industri Tahap III July 6, 2021 July 16, 2022 Paid
Tahun 2021 Seri A
Shelf Sukuk Ijarah II Aneka Gas
Industri Phase III 2021 Series A
9 Sukuk Ijarah Berkelanjutan II 105,000,000,000 6 Juli 2021 6 Juli 2024 9,35 Lunas
Aneka Gas Industri Tahap III July 6, 2021 July 6, 2024 Paid
Tahun 2021 Seri B
Shelf Sukuk Ijarah II Aneka Gas
Industri Phase III 2021 Series B
10 Sukuk Ijarah Berkelanjutan II 124,000,000,000 6 Juli 2021 6 Juli 2028 10,75 Belum Lunas
Aneka Gas Industri Tahap III July 6, 2021 July 6, 2028 Outstanding
Tahun 2021 Seri C
Shelf Sukuk Ijarah II Aneka Gas
Industri Phase III 2021 Series C
11 Sukuk Ijarah Berkelanjutan II 133,000,000,000 23 Desember 2021 22 Desember 8,10 Lunas
Aneka Gas Industri Tahap IV December 23, 2021 2024 Paid
Tahun 2021 Seri A December 22,
Shelf Sukuk Ijarah II Aneka Gas 2024
Industri Phase IV 2021 Series A
12 Sukuk Ijarah Berkelanjutan II 17,000,000,000 23 Desember 2021 22 Desember 9,15 Belum Lunas
Aneka Gas Industri Tahap IV December 23, 2021 2026 Outstanding
Tahun 2021 Seri B December 22,
Shelf Sukuk Ijarah II Aneka Gas 2026
Industri Phase IV 2021 Series A
13 Sukuk Ijarah Berkelanjutan II 118,800,000,000 6 April 2022 5 April 2025 7,75 Lunas
Aneka Gas Industri Tahap V April 6, 2022 April 5, 2025 Paid
Tahun 2022 Seri A
Shelf Sukuk Ijarah II Aneka Gas
Industri Phase V 2022 Series A
14 Sukuk Ijarah Berkelanjutan II 123,700,000,000 6 April 2022 5 April 2027 8,90 Belum Lunas
Aneka Gas Industri Tahap V April 6, 2022 April 5, 2027 Outstanding
Tahun 2022 Seri B
Shelf Sukuk Ijarah II Aneka Gas
Industri Phase V 2022 Series B
15 Sukuk Ijarah Berkelanjutan II 153,500,000,000 6 April 2022 5 April 2029 9,75 Belum Lunas
Aneka Gas Industri Tahap V April 6, 2022 April 5, 2029 Outstanding
Tahun 2022 Seri C
Shelf Sukuk Ijarah II Aneka Gas
Industri Phase V 2022 Series C
16 Sukuk Ijarah Berkelanjutan III 35,500,000,000 10 Oktober 2023 10 Oktober 7,40 Belum Lunas
Samator Indo Gas Tahap I Tahun October 10, 2023 2026 Outstanding
2023 Seri A October 10,
Shelf Sukuk Ijarah III Samator Indo 2026
Gas Phase I 2023 Series A
17 Sukuk Ijarah Berkelanjutan III 34,500,000,000 10 Oktober 2023 10 Oktober 7,90 Belum Lunas
Samator Indo Gas Tahap I Tahun October 10, 2023 2028 Outstanding
2023 Seri B October 10,
Shelf Sukuk Ijarah III Samator Indo 2028
Gas Phase I 2023 Series B
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Profil Perusahaan
Company Profile
Informasi Peringkat Efek
Securities Rating Information
Tahun Peringkat Outlook Lembaga Pemeringkat
Year Rating Rating Institutions
20258 A (idn) Stabil PT Fitch Ratings Indonesia
Stable
20247 A (idn) Stabil PT Fitch Ratings Indonesia
Stable
20236 A (idn) Stabil PT Fitch Ratings Indonesia
Stable
20225 A (idn) Positif PT Fitch Ratings Indonesia
Positive
20224 A- (idn) Positif PT Fitch Ratings Indonesia
Positive
20213 A- (idn) Positif PT Fitch Ratings Indonesia
Positive
20212 A- (idn) Positif PT Fitch Ratings Indonesia
Positive
20211 A- (idn) Stabil PT Fitch Ratings Indonesia
Stable
2020 A- (idn) Stabil; Pengangkatan RWN PT Fitch Ratings Indonesia
Stable; Off RWN
2020 A- (idn) Rating Watch Negative ("RWN") PT Fitch Ratings Indonesia
2019 A- (idn) Stabil PT Fitch Ratings Indonesia
Stable
2018 A- (idn) Positif PT Fitch Ratings Indonesia
Positive
2017 A- (idn) Stabil PT Fitch Ratings Indonesia
Stable
2016 A- (idn) Stabil PT Fitch Ratings Indonesia
Stable
2016 A- (idn) Negatif PT Fitch Ratings Indonesia
Negative
2015 A- (idn) Negatif PT Fitch Ratings Indonesia
Negative
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Empowering Industry
Enabling Life
Tahun Peringkat Outlook Lembaga Pemeringkat
Year Rating Rating Institutions
2014 A- (idn) Stabil PT Fitch Ratings Indonesia
Stable
2013 A- (idn) Stabil PT Fitch Ratings Indonesia
Stable
2013 A- (idn) Stabil PT Fitch Ratings Indonesia
Stable
2012 A- (idn) Stabil PT Fitch Ratings Indonesia
Stable
2011 BBB (idn) Positif PT Fitch Ratings Indonesia
Positive
2010 BBB (idn) Stabil PT Fitch Ratings Indonesia
Stable
2009 BBB (idn) Stabil PT Fitch Ratings Indonesia
Stable
2008 A3.id Stabil PT Fitch Ratings Indonesia
Stable
Catatan: Seluruh Artikel Pemeringkatan dapat diakses di www.fitchratings.com Note: All Rating Action Articles can be accessed at www.fitchratings.com
1. Sesuai dengan surat Fitch No. 104/DIR/RATLTR/VI/2021 tanggal 10 Juni 2021 perihal 1. Following Fitch letter No. 104/DIR/RATLTR/VI/2021 dated June 10, 2021, regarding the
Peringkat PT Aneka Gas Industri Tbk untuk Obligasi Berkelanjutan II Aneka Gas Industri rating of PT Aneka Gas Industri Tbk for Shelf Registration Bonds II Aneka Gas Industri
Tahap III Tahun 2021 dan Sukuk Berkelanjutan II Aneka Gas Industri Tahap III Tahun 2021. Phase III Year 2021 and Shelf Registration Sukuk II Aneka Gas Industri Phase III Year 2021.
2. Sesuai dengan surat Fitch No. 167/DIR/RATLTR/X/2021 tanggal 8 Oktober 2021 perihal 2. Following Fitch letter No. 167/DIR/ RATLTR/X/2021 dated October 8, 2021, regarding the
Peringkat PT Aneka Gas Industri Tbk. Rating of PT Aneka Gas Industri Tbk.
3. Sesuai dengan surat Fitch No. 188/DIR/RATLTR/XI/2021 tanggal 16 November 2021 3. Following Fitch letter No. 188/DIR/RATLTR/XI/2021 dated November 16, 2021, regarding
perihal Peringkat PT Aneka Gas Industri Tbk untuk Obligasi Berkelanjutan II Aneka Gas the rating of PT Aneka Gas Industri Tbk for Shelf Registration Bonds II Aneka Gas Industri
Industri Tahap IV Tahun 2021 dan Sukuk Berkelanjutan II Aneka Gas Industri Tahap IV Phase IV Year 2021 and Shelf Registration Sukuk II Aneka Gas Industri Phase IV Year 2021.
Tahun 2021.
4. Sesuai dengan surat Fitch No. 032/DIR/RATLTR/III/2022 tanggal 2 Maret 2022 perihal 4. Following Fitch letter No. 032/DIR/RATLTR/III/2022 dated March 2, 2022, regarding the
Peringkat PT Aneka Gas Industri Tbk. Rating of PT Aneka Gas Industri Tbk.
5. Sesuai dengan surat Fitch No. 158/DIR/RATLTR/X/2022 tanggal 4 Oktober 2022 perihal 5. Following Fitch letter No. 158/DIR/RATLTR/X/2022 dated October 4, 2022, regarding the
Peringkat PT Aneka Gas Industri Tbk. Rating of PT Aneka Gas Industri Tbk.
6. Sesuai dengan surat Fitch No. 164/DIR/RATLTR/X/2023 tanggal 2 Oktober 2023 perihal 6. Following Fitch letter No. 164/DIR/RATLTR/X/2023 dated October 2, 2023, regarding the
Peringkat PT Samator Indo Gas Tbk. Rating of PT Samator Indo Gas Tbk.
7. Sesuai dengan surat Fitch No. 185/DIR/RATLTR/IX/2024 tanggal 26 September 2024 7. Following Fitch letter No. 185/DIR/RATLTR/IX/2024 dated September 26, 2024, regarding
perihal Peringkat PT Samator Indo Gas Tbk. the Rating of PT Samator Indo Gas Tbk.
8. Sesuai dengan surat Fitch No. 170/DIR/RATLTR/IX/2025 tanggal 12 September 2025 8. Following Fitch letter No. 170/DIR/RATLTR/IX/2025 dated September 12, 2025 regarding
perihal Peringkat PT Samator Indo Gas Tbk the Rating of PT Samator Indo Gas Tbk.
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Profil Perusahaan
Company Profile
Entitas Anak, Perusahaan Asosiasi, dan
Perusahaan Ventura Bersama
Subsidiaries, Associates, and Joint Ventures
Entitas Anak Penyertaan Langsung
Subsidiaries with Direct Ownership
PT Samator Gas Industri (SGI)
Bidang Usaha Alamat Status dan Tahun Persentase Pengurus Management Total Aset
Line of Business Address Operasi Operational Kepemilikan (Rp Juta)
Status and Ownership Total Assets
Commencing Year Percentage (Rp Million)
Produksi dan Jl. Raya Kedung Beroperasi sejak 1992 99,9% Komisaris Utama 2025:
perdagangan Baruk No. 25- Operating since 1992 President Commissioner: 3.017.753
Production and gas 28, Surabaya, Grace Peradhana Harsono 2024:
trading Jawa Timur Komisaris | Commissioner: 2.550.049
East Java Heyzer Harsono
Komisaris | Commissioner:
Rasid Harsono
Komisaris | Commissioner:
Nini Liemijanto
Direktur Utama | President Director:
Rachmat Harsono, B.SC.,MBA
Direktur | Director:
Imelda Mulyani Harsono
Direktur | Director:
Herry Sugijanto
Direktur | Director:
Octavianus Santoso Rastanto
PT Ruci Gas (RG)
Bidang Usaha Alamat Status dan Tahun Persentase Pengurus Management Total Aset
Line of Business Address Operasi Operational Kepemilikan (Rp Juta)
Status and Ownership Total Assets
Commencing Year Percentage (Rp Million)
Pengolahan konstruksi, Jl. Raya Kedung Beroperasi sejak 2009 50% Komisaris Utama 2025: 77.354
perdagangan besar dan Baruk No. 25- Operating since 2009 President Commissioner: 2024: 75.609
eceran, serta reparasi 28, Surabaya, Sondang Aprilia Siahaan
dan perawatan mobil Jawa Timur Komisaris | Commissioner:
dan sepeda motor East Java Heyzer Harsono
Processing, construction, Direktur Utama
wholesale and retail President Director:
trade, as well as car and Rachmat Harsono,
motorcycle repair and B.SC.,MBA
maintenance Direktur | Director:
Raja Kami Maruli Tua
Siahaan
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Enabling Life
PT Krakatau Samator (KS)
Bidang Usaha Alamat Status dan Tahun Persentase Pengurus Management Total Aset
Line of Business Address Operasi Operational Kepemilikan (Rp Juta)
Status and Ownership Total Assets
Commencing Year Percentage (Rp Million)
Perdagangan gas industri Gedung UGM Belum beroperasi 35,21% Komisaris Utama 2025: 122.522
Industrial gas trading Samator Not yet operating President Commissioner: 2024: 105.770
Pendidikan Lt. Ir. Ahmad Hafidz Saubari
5-6, Tebet, Wakil Komisaris Utama
Jakarta Selatan Vice President
South Jakarta Commissioner:
Rachmat Harsono,
B.SC.,MBA
Komisaris | Commissioner:
Ir. Widi Hastawa
Komisaris | Commissioner:
Drs. Djasri Marin, S.H.,M.H.
Direktur Utama
President Director:
Ir. Ferryawan Utomo, M.M.
Direktur | Director:
R. Hendi Prasetiawan
Entitas Anak Penyertaan Tidak Langsung
(Melalui PT Samator Gas Industri)
Subsidiary with Indirect Ownership (via PT Samator Gas Industri)
PT Samabayu Mandala (SBM)
Bidang Usaha Alamat Status dan Tahun Persentase Pengurus Management Total Aset
Line of Business Address Operasi Operational Kepemilikan (Rp Juta)
Status and Ownership Total Assets
Commencing Year Percentage (Rp Million)
Produksi, perdagangan Jalan Raya Beroperasi sejak 1991 59,95% Komisaris Utama 2025: 100.578
gas serta pemasangan Munggu No Operating since 1991 President Commissioner: 2024: 99.413
instalasi Heyzer Harsono
55X, Badung,
Production, gas trading Komisaris | Commissioner:
Bali I Gusti Ngurah Gde Antika
and installation
Komisaris | Commissioner:
Rasid Harsono
Direktur Utama
President Director:
Imelda Mulyani Harsono
Direktur | Director:
Herry Sugijanto
Direktur | Director:
I Gusti Ayu Nita Sekar
Dewi
Hingga 31 Desember 2025, Perseroan tidak memiliki atau tergabung As of December 31, 2025, the Company does not own or being
dalam Perusahaan Ventura Bersama. incorporated in a joint venture.
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Profil Perusahaan
Company Profile
Akuntan Publik
Public Accountant
Akuntan Publik (AP) merupakan pihak eksternal independen yang Public Accountant is an independent external party appointed by
ditunjuk Perseroan untuk melakukan audit atas Laporan Keuangan the Company to conduct an audit of the Financial Statements in
sesuai dengan Standar Akuntansi Keuangan (SAK) dan standar accordance with the Indonesian Financial Accounting Standards
profesi yang berlaku di Indonesia. Audit dilaksanakan secara and the professional standards applicable in Indonesia. The audit
objektif dan profesional dengan mengacu pada Standar Profesional is carried out objectively and professionally with reference to the
Akuntan Publik serta ruang lingkup pekerjaan yang telah disepakati. Public Accountant Professional Standards and the agreed scope of
Melalui audit ini, Perseroan memastikan bahwa Laporan Keuangan work. Through this audit, the Company ensures that the Financial
disajikan secara transparan, akurat, dan sesuai dengan ketentuan Statements are presented in a transparent and accurate manner
yang berlaku. and in compliance with the prevailing regulations.
Untuk menjaga kualitas dan independensi audit, Perseroan telah To safeguard audit quality and independence, the Company
menerapkan kriteria pemilihan AP sebagai berikut: has established the following criteria in the selection of the Public
Accountant:
1. Terdaftar pada Otoritas Jasa Keuangan. 1. Registered with the Financial Services Authority.
2. Profesional dan memiliki pengalaman sebagai akuntan publik 2. Professional and experienced as a public accountant and or
dan/atau kantor akuntan publik di perusahaan terbuka. public accounting firm for public listed companies.
3. Memiliki hubungan afiliasi dengan Kantor Akuntan Publik (KAP) 3. Affiliated with an internationally recognized Public Accounting
berskala internasional. Firm network.
RUPST yang diselenggarakan pada 13 Juni 2025 memberikan The AGMS held on June 13, 2025 granted authority to the Board
kewenangan kepada Dewan Komisaris untuk menunjuk AP yang of Commissioners to appoint the Public Accountant to audit
akan melakukan audit atas Laporan Keuangan PT Samator Indo the Financial Statements of PT Samator Indo Gas Tbk and its
Gas Tbk dan Entitas Anak untuk tahun buku yang berakhir pada Subsidiaries for the financial year ended on December 31, 2025.
31 Desember 2025. Berdasarkan kewenangan tersebut, Perseroan Based on this authority, the Company appointed KAP Purwanto
menunjuk KAP Purwanto Susanti & Surja (EY Indonesia-anggota dari Susanti & Surja (EY Indonesia-a member of EY Global Limited). The
EY Global Limited). KAP ini hanya menyediakan layanan audit dan firm provides audit services only and does not render any services
tidak memberikan jasa lainnya di luar lingkup audit. outside the scope of audit.
Periode Kantor Akuntan Publik Akuntan Publik Opini Biaya
Penguasan Public Accounting Firm Public Accountant Opinion (juta Rp)
Assignment Nama Nomor Izin Alamat Nama Nomor Izin Fee
Period Name License Address Name License (million Rp)
Number Number
2025 Purwanto Susanti STTD.KAP-17/ Gedung Bursa Efek Edward STTD.AP-42/ Wajar Tanpa 900
& Surja (EY PM.021/2025 Indonesia Tower 2, Lt. Dharmadi PM.021/2024 Pengecualian
Indonesia) 7 Jl. Jend. Sudirman (WTP)
Kav. 52-53 Jakarta Unqualified
12190 Opinion
2024 Purwantono, STTD.KAP-03/ Telp: (021) 5289 5000 Edward STTD.AP-42/ Wajar Tanpa 850
Sungkoro & Surja PM.22/2018 Fax: (021) 5289 4100 Dharmadi PM.021/2024 Pengecualian
(EY Indonesia) Web: (WTP)
www.ey.com/en_id Unqualified
Opinion
2023 Purwantono, STTD.KAP-03/ Sandy STTD.AP-54/ Wajar Tanpa 800
Sungkoro & Surja PM.22/2018 PM.223/2021 Pengecualian
(EY Indonesia) (WTP)
Unqualified
Opinion
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Lembaga/Profesi Penunjang Pasar Modal
Institutions/Professions Supporting the Capital Market
Biro Administrasi Efek
Share Registrar
PT Datindo Entrycom
Alamat Jl. Hayam Wuruk No. 28, Kebon Kelapa, Gambir
Address Jakarta Pusat, Indonesia 10120
Tel : (62-21) 350 8077
Fax : (62-21) 350 8078
Website : www.datindo.com
Jasa yang diberikan Jasa Administrasi Saham Pasar Sekunder, berupa pencatatan daftar Pemegang Saham dan pencatatan
Service description atas perubahan-perubahan pada daftar Pemegang Saham atas nama Perusahaan yang tercatat di
Bursa Efek Indonesia
Secondary Market Share Administration Services, which includes the recording of the Shareholders’
Register and the recording of changes to the Shareholders’ Register on behalf of the Company listed on
the Indonesia Stock Exchange.
Periode penugasan 2025
Assignment Period
Biaya Rp105.333.919
Fees
Notaris
Notary
Dr. Ira Sudjono, S.H., M.Hum., M.Kn., M.M., M.Si Notaris Vita Cahyojati, S.H., M.Hum.
Alamat Jl. Kemanggisan Raya No.78 Alamat Jl. Jati Padang V No.17C
Address Palmerah, Jakarta Barat, Address Kel. Jati Padang, Kec. Pasar Minggu
Indonesia 11480 Jakarta Selatan, 12540
Jasa yang Diberikan Notaris dalam pelaksanaan Rapat Umum
Tel : (021) 5366-6279 Service Description Pemegang Obligasi dan Sukuk Perseroan
Email : notarisirasudjono@gmail.com di tahun 2025
Jasa yang Diberikan Notaris untuk pengurusan akta terkait Notary for the General Meeting of Bond
Service Description penggantian jaminan Obligasi dan Sukuk and Sukuk holders of the Company in
Berkelanjutan PT Samator Indo Gas Tbk 2025
Tahap I Tahun 2023 (yang telah disetujui Periode Penugasan 2025
oleh pemegang obligasi dan sukuk Assignment Period
dalam Rapat Umum Pemegang Obligasi Biaya Rp50.000.000
dan Sukuk Perseroan di tahun 2025), Fees
serta Rapat Umum Pemegang Saham
Tahunan Tahun Buku 2024
Notary for processing the deeds related
to replacement of collaterals for Bond
and Sukuk of PT Samator Indo Gas
Tbk Phase I Year 2023 (which has been
approved by the bond and sukuk holders
in the General Meeting of Bond and
Sukuk Holders of the Company in 2025),
as well as Annual General Meeting of
Shareholders for 2024 financial year
Periode Penugasan 2025
Assignment Period
Biaya Rp216.178.526
Fees
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Profil Perusahaan
Company Profile
Wali Amanat
Trustee
Bank KB Bukopin Tbk Bank Mega Tbk
Alamat Gedung Bank KB Bukopin Lantai 8 Alamat Menara Bank Mega Lt. 15
Address Jalan M.T. Haryono Kav. 50-51 Address Jl. Kapten P. Tendean No.12-14A
Jakarta, Indonesia 12770 Jakarta 12790
Tel : (62-21) 798 8266, 798 9837 Tel : (62-21) 7917-5000
Fax : (62-21) 798 0625, 798 0238 Fax : (62-21) 7918-7100
Website : www.kbbank.co.id Website : www.bankmega.com
Jasa yang Diberikan Mewakili kepentingan investor Jasa yang Diberikan Mewakili kepentingan investor
Service Description pemegang efek bersifat utang Service Description pemegang efek bersifat utang
Representing the interests of investors Representing the interests of investors
holding debt securities holding debt securities
Periode Penugasan 2025 Periode Penugasan 2025
Assignment Period Assignment Period
Biaya Rp220.000.000 Biaya Rp540.000.000
Fees Fees
Lembaga Pemeringkat Efek
Rating Agency
PT Fitch Ratings Indonesia
Alamat DBS Bank Tower
Address Jalan Prof. Dr. Satrio Kav. 3-5
Jakarta, Indonesia 12940
Website : www.fitchratings.com
Jasa yang Diberikan Pemeringkatan Perusahaan dan Obligasi
Service Description Rating of Companies and Bonds
Periode Penugasan 2025
Assignment Period
Biaya Rp135.000.000
Fees
Informasi Perdagangan dan Pencatatan Saham
Trading and Stock Listing Information
PT Bursa Efek Indonesia | Indonesia Stock Exchange
Alamat Gedung Bursa Efek Indonesia, Tower 1, Lt. 6
Address Jl. Jend. Sudirman Kav. 52-53, Jakarta 12190, Indonesia
Call Center: 150515
Website : www.idx.co.id
Jasa yang Diberikan Jasa Pencatatan Tahunan Saham di Bursa Efek Indonesia
Service Description Annual Stock Listing Services on the Indonesia Stock Exchange
Periode Penugasan 2025
Assignment Period
Biaya Rp250.000.000
Fees
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Kustodian
Custodian
PT Kustodian Sentral Efek Indonesia | The Indonesia Central Securities Depository
Alamat Gedung Bursa Efek Indonesia, Tower 1, Lantai 5
Address Jl. Jend. Sudirman Kav. 52-53, Jakarta Selatan, Indonesia 12190
Tel : (62-21) 515 2855
Fax : (62-21) 5299 1199
Website : www.ksei.co.id
Jasa yang Diberikan Pengelolaan administrasi efek berupa saham, obligasi dan Sukuk, termasuk pembayaran bunga dan
Service Description imbal hasil kepada pemegang obligasi dan sukuk Perseroan.
Securities administration management in the form of stocks, bonds and Sukuk, including payment of
interest and return to bond and Sukuk holders of the Company.
Periode Penugasan 2025
Assignment Period
Biaya Rp216.178.526
Fees
Kantor Jasa Penilai Publik
Public Appraisal Service
KJPP Toto Suharto & Rekan KJPP Amin. Nirwan, Alfiantori dan Rekan
Alamat Jl. Hayam Wuruk No.1 RM, Kebon Kelapa, Alamat Jl. Warung Buncit Raya No. 18-20 Jakarta
Address Gambir, Jakarta Pusat 10120 Address Selatan 12510
Email : creativekjpptnr@yahoo.com Tel : (021) 7919- 9217
Jasa yang Diberikan Jasa penilaian aset jaminan bank Fax : (021) 7919- 9218
Service Description Valuation services for bank collateral Web : www.anarekan.com
assets Jasa yang Diberikan Jasa penilaian aset jaminan pengganti
Periode Penugasan 2025 Service Description untuk Obligasi dan Sukuk Berkelanjutan
Assignment Period PT Samator Indo Gas Tbk Tahap I Tahun
Biaya Rp90.000.000 2023
Fees Valuation Services for replacement of
collateral assets of PT Samator Indo Gas
Tbk Sustainable Bonds and Sukuk Ijarah
Phase I Year 2023
Periode Penugasan 2025
Assignment Period
Biaya Rp241.815.760
Fees
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Profil Perusahaan
Company Profile
Situs Web Resmi Perseroan
The Company’s Official Website
Situs web resmi www.samatorgas.com dirancang sebagai platform The official website www.samatorgas.com is designed as the
informasi utama yang menyediakan akses luas dan kredibel bagi primary information platform, providing broad and reliable access
seluruh pemangku kepentingan. Pengelolaan situs web dilakukan for all stakeholders. The website is managed in accordance with
sesuai ketentuan POJK 8/POJK.04/2015 tentang Situs Web Emiten POJK No. 8/POJK.04/2015 concerning the Websites of Issuers or Public
atau Perusahaan Publik serta mengacu pada praktik pengungkapan Companies and refers to international disclosure practices to ensure
internasional agar setiap informasi yang dipublikasikan akurat, that all published information is accurate, transparent, and regularly
transparan, dan diperbarui secara berkala. Seluruh konten disajikan updated. All content is presented in Indonesia, English, and Chinese
dalam Bahasa Indonesia, Inggris, dan Mandarin guna memastikan to ensure wider accessibility of information.
keterjangkauan informasi yang lebih luas.
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Tentang Kami • Kalender 2025 • 2025 Calendar
About Us • Sekilas Perseroan • Company Overview
• Struktur Grup • Group Structure
• Entitas Anak • Subsidiaries
• Struktur Organisasi • Organization Structure
• Manajemen Kami • Our Management
• Profil Dewan Komisaris • Board of Commissioners
• Direksi • Board of Directors
• Sejarah Perseroan • History
• Sertifikasi, Asosiasi dan Penghargaan • Certifications, Associations, and Awards
Jaringan Distribusi Peta persebaran lokasi pabrik, stasiun pengisian dan Map of the Company’s plant locations, filling stations,
Distribution Network Depo Perseroan and depots
Keberlanjutan • Komitmen Kami • Our Commitment
Sustainability • Lingkungan Hidup • Environment
• Sosial dan Kemasyarakatan • Social and Community
• Ketenagakerjaan, Kesehatan dan Keselamatan • Labour, Health and Safety
Kerja
• Tanggung Jawab Produk • Product Responsibility
• Laporan Keberlanjutan • Sustainability Report
• Strategi ESG kami • Our ESG Strategy
Produk dan Layanan • Produk Gas • Gas Products
Products And Services • Gas Udara • Air Gases
• Gas Medis • Medical Gases
• Gas Campuran dan Gas Spesial • Mixed and Specialty Gases
• Gas Hidrokarbon • Hydrocarbon Gases
• Gas Elektronik • Electronic Gases
• Gas Sintetis • Synthetic Gases
• Helium • Helium
• Gas Lainnya • Other Gases
• Jasa dan Peralatan • Services and Equipment
• Peralatan Pasokan Medis • Medical Supply Equipment
• Sistem Gas di Lokasi • Onsite Gas Systems
• Sistem Monitor Gas Medis • Medical Gas Monitoring Systems
• Informasi Kemasan • Packaging Information
• Pengelolaan Gas & Perlengkapan Pemotongan • Gas Handling and Cutting Equipment
• Peralatan Lainnya • Other Equipment
• Homecare • Homecare
• Oxypure • Oxypure
Investor • Prospektus • Prospectus
Investor • Ikhtisar Keuangan • Financial Highlights
• Kebijakan Dividen • Dividend Policy
• Informasi Kontak • Contact Information
• Presentasi Manajemen • Management Presentation
• Informasi Saham • Stock Information
• Laporan Tahunan • Annual Report
• Laporan Keuangan • Financial Reports
• Daftar Surat Berharga Lainnya • List of Other Securities
• Lembaga Penunjang Pasar Modal • Capital Market Supporting Institutions
Tata Kelola Perusahaan • Kebijakan dan Struktur Tata Kelola Perusahaan • Corporate Governance Policies and Structure
Corporate Governance • Manajemen Risiko • Risk Management
• Kode Etik • Code of Ethics
• Sistem Pelaporan Pelanggaran • Whistleblowing System
• Audit Internal • Internal Audit
• Anti Korupsi dan Penipuan • Anti-Corruption and Fraud
• Anggaran Dasar • Articles of Association
• Komite Audit • Audit Committee
• Komite Nominasi dan Remunerasi • Nomination and Remuneration Committee
• Sekretaris Perusahaan • Corporate Secretary
• Rapat Umum Pemegang Saham • General Meeting of Shareholders
• Keterbukaan Informasi • Information Disclosure
Berita & Pembaruan • Keuangan • Finance
News & Updates • Aksi Korporasi • Corporate Actions
• Bisnis • Business
• Galeri • Gallery
• People • People
Karir • People Story • People Story
Career • Daftar Lowongan Pekerjaan • Job List
Kontak • Our Location • Our Location
Contact • Get in Touch • Get in Touch
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Analisis dan Pembahasan
Manajemen
Management Discussion and
04
Analyisis
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Analisis dan Pembahasan Manajemen
Management Discussion and Analyisis
Tinjauan Makroekonomi
Macroeconomic Review
Pada tahun 2025, perekonomian global masih mengalami In 2025, the global economy continued to grow at a moderate pace
pertumbuhan yang moderat di tengah ketidakpastian yang tinggi. amid heightened uncertainty. Based on the January 2026 version of
Berdasarkan World Economic Outlook Update Januari 2026 yang the World Economic Outlook Update published by the International
diterbitkan oleh International Monetary Fund (IMF), pertumbuhan Monetary Fund, global economic growth in 2025 reached 3.3%,
ekonomi global pada tahun 2025 tercatat mencapai 3,3%, relatif relatively stagnant compared to the 2024 realization. Growth in
stagnan dibandingkan realisasi 2024. Pertumbuhan di negara advanced economies remained lower than in emerging markets,
maju tercatat lebih rendah dibandingkan negara berkembang, reflecting the ongoing monetary policy adjustments and increasing
seiring masih berlangsungnya penyesuaian kebijakan moneter dan fragmentation in global trade.1)
fragmentasi perdagangan global.1)
Inflasi global menunjukkan tren penurunan yang berlanjut Global inflation continued its downward trend from the peak levels
dibandingkan periode puncaknya pada 2022. IMF memperkirakan recorded in 2022. The IMF estimated global inflation to decline to
inflasi global menurun menjadi 4,1% pada 2025.1) Inflasi di negara 4.1% in 2025.1) Inflation in advanced economies was lower than
maju berada pada kisaran lebih rendah dibandingkan negara in emerging markets, although price pressures persisted due to
berkembang, meskipun tekanan harga masih terjadi akibat energy and food dynamics, as well as domestic structural factors.
dinamika energi, pangan, serta faktor struktural domestik. Selain At the same time, uncertainty risks remained elevated, driven by
itu, risiko ketidakpastian tetap meningkat akibat tensi geopolitik, geopolitical tensions, global political developments, potential trade
dinamika politik global, potensi perang dagang, serta kebijakan conflicts, and rising protectionist policies, all of which affected global
proteksionisme yang berdampak pada stabilitas ekonomi global, economic stability, investment flows, and international trade.
arus investasi, dan perdagangan internasional.
Menjelang akhir tahun 2025, sebagian besar harga komoditas Towards the end of 2025, most global commodity prices
global mengalami volatilitas dengan kecenderungan moderasi, experienced volatility with a moderating trend, particularly in the
terutama di sektor energi dan logam industri seiring perlambatan energy and industrial metals sectors, in line with weakening global
permintaan global. Namun, harga minyak sawit tetap menunjukkan demand. However, palm oil prices continued to show relatively
dinamika yang relatif kuat didukung oleh permintaan global dan strong dynamics, supported by global demand and supply-side
faktor pasokan. factors.
Sejalan dengan moderasi inflasi, beberapa bank sentral di negara In line with moderating inflation, several central banks in advanced
maju mulai melonggarkan kebijakan moneternya secara bertahap economies began to gradually ease their monetary policies
sepanjang 2025. The Federal Reserve melakukan penyesuaian suku throughout 2025. The Federal Reserve implemented cautious
bunga secara hati-hati setelah inflasi menunjukkan tren penurunan interest rate adjustments following consistent signs of declining
yang konsisten, meskipun kebijakan tetap berbasis data dan inflation, while maintaining a data-dependent approach and taking
mempertimbangkan risiko global. global risks into account.
Di tengah perlambatan ekonomi global, perekonomian Indonesia Amid the global economic slowdown, Indonesia’s economy
tetap menunjukkan ketahanan yang solid. Berdasarkan data Badan demonstrated solid resilience. Based on data from the Statistics
Pusat Statistik (BPS), pertumbuhan ekonomi Indonesia pada tahun Indonesia (BPS), the nation's economic growth in 2025 reached 5.11%,
2025 tercatat sebesar 5,11%, meningkat dibandingkan pertumbuhan an increase from 5.03% in 2024. Gross Domestic Product at current
tahun 2024 sebesar 5,03%. Produk Domestik Bruto atas dasar harga prices in 2025 amounted to approximately Rp23,098 trillion, with
berlaku tahun 2025 mencapai sekitar Rp23.098 triliun, dengan PDB GDP per capita of around Rp82 million.1)
per kapita sekitar Rp82 juta.1)
Pertumbuhan PDB Indonesia 2021-2025
Indonesia's GDP Growth 2021-2025 dalam % | in %
5,31
5,11
5,05
5,03
3,69
2021 2022 2023 2024 2025
Sumber: Badan Pusat Statistik Indonesia
Source: Statistics Indonesia
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Pertumbuhan ekonomi pada Kuartal IV 2025 dibandingkan periode Economic growth in the fourth quarter of 2025 reached 5.39% year-
yang sama tahun sebelumnya mencapai 5,39% (yoy), lebih tinggi on-year (yoy), higher than 5.04% recorded in the third quarter of
dibandingkan Kuartal III 2025 sebesar 5,04%. Secara kuartalan, 2025. On a quarterly basis, Indonesia’s economy expanded by 0.86%
ekonomi Indonesia pada Kuartal IV 2025 tumbuh sebesar 0,86% quarter-to-quarter (q-to-q) in the fourth quarter of 2025.2)
(q-to-q).2)
Dari sisi produksi, sektor transportasi dan pergudangan serta From the production side, the transportation and storage sector,
jasa lainnya mencatat pertumbuhan tertinggi, sejalan dengan along with other services, recorded the highest growth, in line
peningkatan mobilitas dan aktivitas ekonomi domestik. Dari sisi with increased mobility and domestic economic activity. From the
pengeluaran, konsumsi rumah tangga tetap menjadi kontributor expenditure side, household consumption remained the main driver
utama pertumbuhan dengan pertumbuhan di atas 5%, sementara of growth, expanding above 5%, while Gross Fixed Capital Formation
Pembentukan Modal Tetap Bruto menunjukkan perbaikan yang showed improvement, reflecting stronger investment activity.
mencerminkan peningkatan aktivitas investasi. Ekspor barang Exports of goods and services continued to grow positively despite
dan jasa tetap tumbuh positif meskipun menghadapi tekanan pressures from global demand.2)
permintaan global.2)
Menurut Laporan Perekonomian Indonesia 2025 yang diterbitkan According to the Indonesia Economic Report 2025 published by
oleh Bank Indonesia, stabilitas makroekonomi tetap terjaga Bank Indonesia, macroeconomic stability remained well maintained
sepanjang 2025. Inflasi Indonesia tercatat sebesar 2,61% (yoy) pada throughout 2025. Indonesia’s inflation stood at 2.61% (yoy) at the
akhir Desember 2025, berada dalam kisaran sasaran 2%-4%. Nilai end of December 2025, within the target range of 2%-4%. The
tukar Rupiah relatif stabil dengan rata-rata tahun 2025 berada Rupiah exchange rate remained relatively stable, averaging around
pada kisaran Rp15.400 per USD.2) Rp15,400 per USD in 2025. 2)
Neraca perdagangan Indonesia sepanjang tahun 2025 mencatat Indonesia’s trade balance recorded a surplus of approximately
surplus sebesar sekitar USD36,9 miliar, dengan surplus Desember USD36.9 billion in 2025, with a December 2025 surplus of around
2025 sebesar sekitar USD3,3 miliar, terutama didorong oleh surplus USD3.3 billion, primarily supported by the non-oil and gas surplus.
nonmigas. Defisit transaksi berjalan tetap terkendali pada kisaran di The current account deficit remained manageable at below 1%
bawah 1% terhadap PDB. 2) Cadangan devisa pada akhir Desember of GDP. Foreign exchange reserves at the end of December 2025
2025 tercatat sekitar USD146 miliar, setara dengan lebih dari 6 stood at approximately USD146 billion, equivalent to more than 6
(enam) bulan impor dan pembayaran utang luar negeri pemerintah.2) (six) months of imports and government external debt servicing.2)
Stabilitas sistem keuangan tetap kuat. Rasio kecukupan modal (CAR) Financial system stability remained strong. The banking sector’s
perbankan berada di atas 25%, sementara rasio kredit bermasalah Capital Adequacy Ratio (CAR) was maintained above 25%, while
(NPL) gross terjaga di bawah 2,5%, mencerminkan ketahanan sektor the gross Non-Performing Loan (NPL) ratio remained below
keuangan dalam mendukung pertumbuhan ekonomi. 2.5%, reflecting the resilience of the financial sector in supporting
economic growth.
Secara spasial, kelompok provinsi di Pulau Jawa tetap memberikan From a regional perspective, provinces in Java continued to
kontribusi terbesar terhadap perekonomian nasional dengan porsi contribute the largest share to the national economy, accounting
lebih dari 57% terhadap total PDB nasional serta pertumbuhan for more than 57% of total GDP, while maintaining stable growth
yang stabil sepanjang 2025.2) Dengan pencapaian tersebut, throughout 2025.2) With these achievements, Indonesia’s economy
perekonomian Indonesia pada tahun 2025 berada dalam kisaran in 2025 remained within a solid growth range and was consistent
pertumbuhan yang solid dan konsisten dengan proyeksi lembaga with projections from both international and domestic institutions,
internasional maupun domestik, sehingga mencerminkan daya reflecting the resilience of the national economy amid global
tahan ekonomi nasional di tengah dinamika global serta efektivitas dynamics, as well as the effectiveness of domestic policies in
kebijakan domestik dalam menjaga stabilitas dan mendorong maintaining stability and encouraging investment.
investasi.
Sumber: Sources:
1). International Monetary Fund (IMF). World Economic Outlook Update, Januari 2026. 1). International Monetary Fund. World Economic Outlook Update, January 2026.
2). Badan Pusat Statistik (BPS). Pertumbuhan Ekonomi Indonesia Tahun 2025, 5 Februari 2). Statistics Indonesia (BPS). Indonesia Economic Growth 2025, February 5, 2026.
2026.
3). Badan Pusat Statistik (BPS). Perkembangan Ekspor dan Impor Indonesia Desember 3). Statistics Indonesia (BPS). Indonesia Export and Import Developments December
2025, Januari 2026. 2025, January 2026.
4). Bank Indonesia. Laporan Perekonomian Indonesia 2025, Januari 2026. 4). Bank Indonesia. Indonesia Economic Report 2025, January 2026.
5). Bank Indonesia. Statistik Ekonomi dan Keuangan Indonesia, Desember 2025. 5). Bank Indonesia. Indonesia Economic and Financial Statistics, December 2025.
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Management Discussion and Analyisis
Tinjauan Industri
Industry Overview
Pada tahun 2025, sektor manufaktur Indonesia menunjukkan In 2025, Indonesia’s manufacturing sector demonstrated solid
ketahanan yang solid di tengah dinamika ekonomi global. Purchasing resilience amid global economic dynamics. The manufacturing
Managers’ Index (PMI) manufaktur Indonesia pada Desember 2025 Purchasing Managers’ Index (PMI) stood at 51.8 in December 2025,
tercatat sebesar 51,8, konsisten berada di atas ambang ekspansi consistently remaining above the expansion threshold of 50 for most
50 sepanjang sebagian besar tahun berjalan. Rata-rata PMI of the year. The average manufacturing PMI throughout 2025 was
manufaktur Indonesia sepanjang 2025 berada di kisaran 51-52, in the range of 51-52, reflecting increased production, growth in new
mencerminkan peningkatan produksi, pertumbuhan pesanan baru, orders, and improving domestic and export demand.1)
serta perbaikan permintaan domestik dan ekspor.1)
Sektor makanan dan minuman, kimia, logam dasar, serta barang The food and beverage, chemicals, basic metals, and export-
manufaktur berbasis ekspor menjadi kontributor utama ekspansi oriented manufacturing segments were the main contributors to
tersebut. Industri pengolahan tetap menjadi penyumbang terbesar this expansion. The manufacturing industry remained the largest
terhadap PDB nasional dengan kontribusi sekitar 18,7% terhadap PDB contributor to national GDP, accounting for approximately 18.7% of
2025, serta tumbuh di atas 4,5% secara tahunan. Utilisasi kapasitas GDP in 2025 and recording annual growth of above 4.5%. National
industri manufaktur nasional pada akhir 2025 berada di kisaran 75- manufacturing capacity utilization at the end of 2025 was estimated
77%, meningkat dibandingkan tahun sebelumnya.3) at around 75-77%, an increase compared to the previous year.3)
Kondisi tersebut menjadi indikator penting bagi Perseroan, These conditions represent a key indicator for the Company, as
mengingat bahwa sektor manufaktur merupakan pengguna the manufacturing sector is a primary end-user of industrial and
utama gas industri dan gas medis. Peningkatan aktivitas produksi medical gases. Increased production activity directly drives demand
secara langsung meningkatkan kebutuhan gas oksigen, nitrogen, for oxygen, nitrogen, argon, hydrogen, and specialty gases used in
argon, hidrogen, serta specialty gases untuk proses pengelasan, welding, metal cutting, steel refining, petrochemicals, electronics,
pemotongan logam, pemurnian baja, petrokimia, elektronik, hingga and food and beverage processing.
industri makanan dan minuman.
Industri minyak dan gas bumi tetap menjadi sektor strategis dalam The oil and gas sector remained strategic in supporting national
mendukung ketahanan energi nasional serta aktivitas hilirisasi energy security and downstream industrial activities. Throughout
industri. Sepanjang tahun 2025, total lifting migas Indonesia 2025, Indonesia’s total oil and gas lifting reached approximately
tercatat sekitar 1,61 juta barel setara minyak per hari (mboepd), 1.61 million barrels of oil equivalent per day (mboepd), comprising
dengan lifting minyak bumi berada pada kisaran 580 ribu barel per crude oil lifting of around 580 thousand barrels of oil per day
hari (mbopd) dan lifting gas bumi sekitar 5.450-5.500 juta standar (mbopd) and natural gas lifting of approximately 5,450-5,500
kaki kubik per hari (mmscfd) atau setara dengan sekitar 970-980 million standard cubic feet per day (mmscfd), equivalent to around
mboepd. Stabilitas produksi gas bumi ini menjadi fondasi penting 970-980 mboepd. The stability of natural gas production served
bagi pasokan energi domestik dan keberlanjutan industri berbasis as an important foundation for domestic energy supply and the
gas.3) sustainability of gas-based industries.3)
Dari sisi investasi, sektor hulu migas pada tahun 2025 mencatat From an investment perspective, upstream oil and gas recorded
realisasi investasi sekitar USD15-16 miliar, mendekati target realized investment of approximately USD15-16 billion in 2025,
tahunan yang ditetapkan pemerintah.3) Angka ini meningkat approaching the government’s annual target.3) This marked an
dibandingkan realisasi 2024 dan mencerminkan percepatan proyek increase compared to 2024 and reflected the acceleration of new
pengembangan lapangan gas baru, termasuk proyek gas strategis gas field development projects, including national strategic gas
nasional. Peningkatan investasi tersebut memberikan dampak projects. The increase in investment also generated spillover effects
lanjutan terhadap industri pendukung, termasuk kebutuhan gas on supporting industries, including demand for gases in energy
untuk konstruksi fasilitas energi, fabrikasi peralatan, dan aktivitas facility construction, equipment fabrication, and drilling activities.
pengeboran.
Namun demikian, tantangan struktural masih dihadapi sektor migas Nevertheless, structural challenges persisted in the oil and gas
dan energi, antara lain isu Tingkat Komponen Dalam Negeri (TKDN), and energy sectors, including Domestic Component Level (TKDN)
keterbatasan infrastruktur distribusi, volatilitas harga energi global, requirements, limitations in distribution infrastructure, global energy
serta kebutuhan tenaga kerja terampil. Harga minyak mentah price volatility, and the need for skilled labor. Indonesia Crude Price
Indonesia (ICP) sepanjang 2025 berada pada kisaran rata-rata (ICP) throughout 2025 averaged around USD78-82 per barrel,
USD78-82 per barel, menunjukkan moderasi dibandingkan periode indicating moderation compared to previous periods of volatility.2)
volatilitas sebelumnya.2) Kondisi ini mendorong pelaku industri untuk This condition encouraged industry players to maintain operational
menjaga efisiensi operasional dan disiplin belanja modal. efficiency and capital discipline.
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Enabling Life
Dari sisi penerimaan negara, sektor energi dan sumber daya mineral From a fiscal perspective, the energy and mineral resources sector
tetap memberikan kontribusi signifikan terhadap Penerimaan continued to contribute significantly to Non-Tax State Revenue
Negara Bukan Pajak pada tahun 2025 dengan realisasi di atas Rp110 in 2025, with realization exceeding Rp110 trillion, supported by
triliun, didukung oleh stabilitas harga komoditas dan kinerja lifting stable commodity prices and maintained lifting performance.5)
yang terjaga.5) Kontribusi tersebut menunjukkan peran strategis This contribution underscores the strategic role of the energy
sektor energi dalam menopang fiskal nasional sekaligus menjaga sector in supporting the national fiscal position while maintaining
stabilitas ekonomi makro. macroeconomic stability.
Seiring dengan tantangan perubahan iklim dan agenda transisi In line with climate change challenges and the energy transition
energi, pemerintah terus mendorong pengembangan energi yang agenda, the government continued to promote the development
lebih bersih dan efisien. Implementasi inisiatif seperti carbon capture, of cleaner and more efficient energy. The implementation of
utilization, and storage (CCUS), pengembangan hidrogen rendah initiatives such as carbon capture, utilization, and storage (CCUS),
karbon, serta peningkatan bauran energi baru dan terbarukan the development of low-carbon hydrogen, and the increase in the
yang telah mencapai kisaran 13-14% dalam bauran energi primer share of new and renewable energy, which reached approximately
nasional pada 2025, menjadi bagian dari strategi nasional untuk 13-14% of the national primary energy mix in 2025, formed part of
menyeimbangkan ketahanan energi dan keberlanjutan lingkungan.2) the national strategy to balance energy security and environmental
sustainability.2)
Bagi Perseroan, arah kebijakan ini relevan secara strategis. Permintaan For the Company, these policy directions are strategically relevant.
gas industri meningkat seiring ekspansi manufaktur, hilirisasi mineral, Demand for industrial gases increased in line with manufacturing
serta proyek smelter nikel dan bauksit yang beroperasi di berbagai expansion, mineral downstreaming, as well as nickel and bauxite
wilayah Indonesia. Selain itu, sektor kesehatan tetap menunjukkan smelter projects operating across various regions in Indonesia. In
permintaan stabil terhadap gas medis sejalan dengan peningkatan addition, the healthcare sector continued to show stable demand
kapasitas rumah sakit dan fasilitas kesehatan nasional. for medical gases, supported by the expansion of hospitals and
national healthcare facilities.
Dengan demikian, dinamika sektor manufaktur yang ekspansif, Accordingly, the expansion of the manufacturing sector, stable oil
stabilitas produksi migas, peningkatan investasi energi, serta agenda and gas production, increased energy investment, and the ongoing
transisi energi sepanjang tahun 2025 menciptakan lingkungan energy transition agenda throughout 2025 created a conducive
industri yang kondusif bagi pertumbuhan bisnis Perseroan. Secara industry environment for the Company’s business growth. At the
bersamaan, kondisi tersebut menuntut adaptasi strategis dalam same time, these conditions require strategic adaptation to ensure
menjaga keandalan pasokan, efisiensi operasional, diversifikasi supply reliability, operational efficiency, product diversification, and
produk, serta penguatan jaringan distribusi nasional. the strengthening of the national distribution network.
Sumber: Sources:
1). S&P Global. Indonesia Manufacturing PMI, Desember 2025. 1). S&P Global. Indonesia Manufacturing PMI, December 2025.
2). Kementerian Energi dan Sumber Daya Mineral Republik Indonesia. Kinerja Sektor 2). Ministry of Energy and Mineral Resources of the Republic of Indonesia. ESDM Sector
ESDM 2025. Performance 2025.
3). SKK Migas. Laporan Kinerja Hulu Migas 2025. 3). SKK Migas. Upstream Oil and Gas Performance Report 2025.
4). Indonesian Petroleum Association. Outlook Industri Migas Indonesia 2025. 4). Indonesian Petroleum Association. Indonesia Oil and Gas Industry Outlook 2025.
5). Kementerian Keuangan Republik Indonesia. Realisasi PNBP Tahun 2025. 5). Ministry of Finance of the Republic of Indonesia. Non-Tax State Revenue Realization
2025.
Aspek Pemasaran
Marketing Aspect
Perseroan telah membangun reputasi sebagai perusahaan gas The Company has established a reputation as the first and largest
industri pertama dan terbesar di Indonesia dengan jaringan distribusi industrial gas company in Indonesia, supported by an extensive
yang luas dan aset produksi yang masif. Perseroan memproduksi, distribution network and a substantial production asset base. The
memasarkan, dan menjual berbagai jenis gas industri dalam bentuk Company produces, markets, and sells a wide range of industrial
gas dan cair untuk berbagai sektor industri. gases in both gas and liquid forms for various industrial sectors.
Perseroan mengoperasikan jaringan fasilitas produksi dan stasiun The Company operates a network of production facilities and
pengisian yang tersebar di berbagai wilayah Indonesia, sehingga filling stations across multiple regions in Indonesia, thereby enabling
mampu menjangkau pelanggan di pusat-pusat industri utama efficient access to customers in key industrial hubs. This nationwide
secara efisien. Jaringan distribusi nasional ini mendukung keandalan distribution network supports the reliable supply of industrial gases
pasokan gas industri seperti oksigen, nitrogen, argon, hidrogen, such as oxygen, nitrogen, argon, hydrogen, and other specialty
dan gas khusus lainnya yang digunakan dalam proses produksi di gases used in a wide range of industrial processes.
berbagai sektor.
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Analisis dan Pembahasan Manajemen
Management Discussion and Analyisis
Perseroan secara aktif memasarkan produknya ke hampir The Company actively markets its products across nearly all
seluruh sektor industri, mulai dari sektor hulu hingga hilir, termasuk industrial sectors, from upstream to downstream activities, including
manufaktur, energi, hilirisasi mineral, makanan dan minuman, manufacturing, energy, mineral downstreaming, food and beverage,
kesehatan, serta infrastruktur. Diversifikasi basis pelanggan ini healthcare, and infrastructure. This diversified customer base serves
menjadi fondasi penting dalam menjaga stabilitas permintaan dan as a key foundation in maintaining demand stability and reducing
mengurangi ketergantungan pada satu segmen industri tertentu. dependency on any single industry segment.
Strategi pemasaran Perseroan tidak hanya berfokus pada The Company’s marketing strategy extends beyond volume
peningkatan volume penjualan, tetapi juga pada penyediaan solusi growth, with a focus on delivering integrated solutions to customers.
terintegrasi bagi pelanggan. Selain memasok produk, Perseroan In addition to product supply, the Company provides technical
menyediakan dukungan teknis, instalasi sistem gas, serta layanan support, gas system installation, and after-sales services to ensure
purna jual untuk memastikan standar keselamatan dan efisiensi that customers maintain high standards of safety and operational
operasional pelanggan tetap terjaga. Pendekatan ini mendukung efficiency. This approach supports long-term relationships and
hubungan jangka panjang dan meningkatkan retensi pelanggan. enhances customer retention.
Hubungan yang kuat dengan pelanggan terus dikembangkan Strong customer relationships continue to be strengthened through
melalui komunikasi yang intensif, pemantauan kebutuhan industri, intensive communication, close monitoring of industry needs, and
serta respons yang cepat terhadap dinamika pasar. Dukungan responsive actions to market dynamics. The Company’s competitive
sumber daya manusia yang kompeten dan profesional menjadi advantage is further supported by its competent and professional
salah satu keunggulan kompetitif Perseroan. Tenaga ahli dengan human capital. Highly skilled technical experts play an active role in
keterampilan teknis tinggi berperan aktif dalam memberikan providing consultation, installation, maintenance, and other technical
konsultasi, instalasi, pemeliharaan, serta layanan teknis lainnya guna services to ensure compliance with safety and quality standards.
memastikan standar keselamatan dan kualitas terpenuhi.
Perseroan juga secara konsisten meningkatkan kinerja Divisi The Company also consistently enhances the performance
Pemasaran dengan menitikberatkan pada profesionalisme dan of its Marketing Division by emphasizing professionalism and
spesialisasi tenaga pemasaran sesuai dengan industri yang dilayani. specialization of its marketing personnel based on the industries
Pemahaman yang lebih mendalam terhadap industri dan kebutuhan they serve. A deeper understanding of industry characteristics and
pelanggan memungkinkan tenaga penjual memberikan layanan customer requirements enables the sales force to deliver faster and
yang lebih cepat dan berkualitas, sehingga meningkatkan kepuasan higher-quality services, thereby improving customer satisfaction
pelanggan serta mendukung pertumbuhan bisnis Perseroan dalam and supporting the Company’s long-term business growth.
jangka panjang.
Pada tahun 2025, Perseroan berhasil mempertahankan pangsa In 2025, the Company successfully maintained its dominant market
pasar yang dominan di industri gas nasional dan menjadi salah satu share in the national gas industry and remained one of the market
pemimpin pasar di Indonesia. Perseroan tetap menjadi produsen gas leaders in Indonesia. The Company continues to be the largest
industri terbesar dengan pangsa pasar yang signifikan, termasuk industrial gas producer, holding a significant market share, including
posisi pangsa pasar gas medis yang mencapai sekitar 75%-80%, approximately 75%-80% in medical gases and around 40% in cylinder
sementara gas silinder dan curah mencapai sekitar 40% dalam and bulk gases in recent years. This market leadership position
beberapa tahun terakhir. Posisi kepemimpinan pasar ini menjadi serves as a key foundation in strengthening competitiveness and
modal utama dalam memperkuat daya saing dan penetrasi market penetration. With a strong market position, a broad national
pasar. Dengan posisi pasar yang kuat, jaringan distribusi nasional distribution network, and the support of professional experts, the
yang luas, serta dukungan tenaga profesional, Perseroan berada Company is well positioned to sustain its leadership in the national
dalam posisi yang solid untuk mempertahankan kepemimpinan di gas industry and capture growth opportunities in the future to come.
industri gas nasional dan menangkap peluang pertumbuhan secara
berkelanjutan.
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Strategi Pemasaran
Marketing Strategy
Melakukan Penetrasi Pasar
Market Penetration
Perseroan terus melakukan penetrasi terhadap pasar eksisting melalui pemberian pelayanan terpadu seperti
pemberian informasi yang komprehensif, bantuan teknis, dan jaminan kesinambungan pasokan bagi pelanggan
guna memperluas pangsa pasarnya.
The Company continues to penetrate existing markets by providing integrated services, such as comprehensive
information, technical assistance, and supply continuity assurance for customers, to expand its market share.
Melakukan Pengembangan Pasar
Market Expansion
Perseroan selalu berupaya melakukan pengembangan pasar baik secara geografis dan demografis dengan
memanfaatkan jaringan dan sarana distribusi yang ada, sehingga diharapkan jumlah pelanggan dan jumlah
kebutuhan gas industri dapat terus meningkat dari tahun ke tahun.
The Company consistently strives to expand its markets both geographically and demographically by leveraging
its existing network and distribution facilities, with the expectation that the number of customers and demand
for industrial gas will continue to grow year by year.
Melakukan Pengembangan dan Aplikasi Produk
Product Development and Application
Perseroan senantiasa berupaya melakukan pengembangan dan inovasi produk yang memiliki potensi penjualan
di masa mendatang, serta menambah aplikasi dari produk yang telah ada.
The Company continuously strives to develop and innovate products with future sales potential while also
expanding the applications of existing products
Memberikan Edukasi kepada Pasar
Information Dissemination to the Market
Perseroan aktif mengedukasi pelanggan dan pengguna baik dari sisi teknis seperti keamanan maupun sisi
non-teknis. Dengan dukungan SDM serta pengalaman yang dimiliki, Perseroan dapat terus memberikan nilai
tambah yang tinggi kepada para pelanggannya.
The Company actively educates customers and users on both technical aspects, such as safety, and non-
technical aspects. With the support of its human resources and experience, the Company continues to provide
high added value to its customers.
Berpartisipasi dalam Pameran dan Menyelenggarakan Seminar-Seminar
Participation in Exhibitions and Organizing Seminars
Perseroan aktif mengikuti pameran dan menyelenggarakan seminar-seminar yang berkaitan dengan gas
industri maupun sarana pendukungnya. Hal ini biasanya dilakukan secara khusus pada sektor rumah sakit dan
kesehatan. Kegiatan ini menjadi sarana promosi yang efektif bagi Perseroan.
The Company actively participates in exhibitions and organizes seminars related to industrial gases and their
supporting facilities. These activities are specifically targeted at the hospital and healthcare sectors. Such
initiatives serve as an effective promotional tool for the Company.
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Analisis dan Pembahasan Manajemen
Management Discussion and Analyisis
Strategi Distribusi
Distribution Strategy
Produk-produk Perseroan dipasarkan secara domestik melalui The Company’s products are distributed domestically through
jaringan distribusi internal yang dirancang untuk mendukung an internal distribution network designed to support operational
efisiensi operasional dan pemenuhan kebutuhan pelanggan. efficiency and meet customer requirements. Given the characteristics
Mengingat karakteristik produk berupa gas dan cair, Perseroan of its products in gas and liquid forms, the Company applies various
menerapkan berbagai metode distribusi yang disesuaikan dengan distribution methods tailored to customer needs. Pipeline networks
kebutuhan pelanggan. Jalur pipa digunakan untuk pelanggan are utilized for customers with large and long-term volume
dengan kebutuhan volume besar dan jangka panjang, sementara requirements, while road tankers and refillable cylinders serve both
road tanker dan tabung isi ulang melayani pelanggan tetap maupun contract-based and retail customers.
ritel.
Distribusi dilakukan melalui stasiun pengisian yang tersebar di Distribution is carried out through filling stations located across
berbagai wilayah Indonesia. Perseroan dan Entitas Anak terus various regions in Indonesia. The Company and its Subsidiaries
mengembangkan aset serta pasokan agar terintegrasi dengan continue to develop assets and supply capacity integrated with
teknologi modern, sehingga sistem distribusi dapat beroperasi modern technology, enabling the distribution system to operate
secara sinergis antar pulau untuk memenuhi kebutuhan pelanggan synergistically across islands and meet customer demand more
dengan lebih efisien. efficiently.
Pengembangan teknologi dalam sistem distribusi mencakup: Technological development in the distribution system include:
1. Sistem Pelacakan Silinder 1. Cylinder Tracking System
Sistem ini merupakan solusi inovatif yang memungkinkan This system is an innovative solution that enables the monitoring
pemantauan identitas dan pergerakan lebih dari 1,6 juta tabung of the identity and movement of over 1.6 million compressed gas
gas terkompresi di seluruh jaringan distribusi nasional. Seluruh cylinders across the national distribution network. All cylinder-
transaksi terkait tabung, mulai dari registrasi, pengisian, hingga related transactions, from registration and filling to delivery and
pengiriman dan pengambilan, telah terintegrasi 100% dengan pickup, are fully integrated with the ERP system in real time.
sistem ERP secara real-time. Melalui sistem ini, Perseroan Through this system, the Company enhances asset retention
meningkatkan retensi aset serta keandalan informasi terkait and improves visibility over cylinder movement and returns,
pergerakan dan pengembalian tabung, yang pada akhirnya thereby driving operational efficiency and improving customer
mendorong efisiensi operasional dan peningkatan pengalaman experience.
pelanggan.
2. Telemetri Internet of Things (IoT) 2. Internet of Things (IoT) Telemetry
Telemetri IoT telah diintegrasikan dalam sistem distribusi untuk IoT Telemetry has been integrated into the distribution system
memantau tingkat persediaan secara real-time pada setiap to enable real-time monitoring of inventory levels for each
tangki gas industri yang terpasang. Hingga saat ini, terdapat installed industrial gas tank. With 1,282 Telemetry endpoints
1.282 titik Telemetri yang telah diimplementasikan di lokasi currently deployed across customer sites and internal plants,
pelanggan dan fasilitas internal. Kapabilitas ini memungkinkan this capability enables more timely replenishment planning
perencanaan pengisian kembali yang lebih tepat waktu serta and reduces emergency delivery runs, thereby improving the
mengurangi kebutuhan pengiriman darurat, sehingga proses efficiency and accuracy of distribution processes.
distribusi menjadi lebih efisien dan akurat.
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Alur Distribusi
Distribution Flow
Sumber Pasokan Stasiun Pengisian Distribusi Pelanggan
Supply Source Filling Station Distribution Customers
Distribusi Pipa (Gas) Road Tanker (Gas & Cair) Tabung Isi Ulang (Gas)
Pipeline Distribution (Gas) Road Tanker (Gas & Liquid) Refillable Cylinders (Gas)
Pelanggan volume besar & jangka panjang Distribusi fleksibel kebutuhan industri Pelanggan tetap & ritel
Large-volume and long-term customers Flexible distribution for industrial needs Contract-based and retail customers
Jaringan Distribusi
Distribution Network
30 Stasiun pengisian di berbagai
29
4
24
25 26 wilayah Indonesia
6 18
Filling stations across various
19
regions in Indonesia
23
5
7 17 22 27
21
8
20
10
9
11 12
13 14
15
16 28
Integrasi Sistem
System Integration
Aset dan pasokan terintegrasi teknologi modern
Assets and supply integrated with modern technology
Pelacakan Silinder Telemetri IoT
Cylinder Tracking IoT Telemetry
Monitoring tabung dan aset Pemantauan stok secara real-time
Monitoring of cylinders and assets Real-time inventory monitoring
Efisiensi Operasional
Operational Efficiency
Distribusi lebih efisien dan layanan optimal
More efficient distribution and optimal service
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Analisis dan Pembahasan Manajemen
Management Discussion and Analyisis
Strategi Penjualan
Sales Strategy
Produk Perseroan dijual langsung kepada pelanggan dengan fokus The Company sells its products directly to customers, focusing
utama pada pemenuhan permintaan mereka. Melalui strategi ini, primarily on fulfilling their demands. Through this strategy, the
Perseroan berupaya menjadi pemasok terkemuka yang dapat Company strives to be a trusted leading supplier for all its customers.
dipercaya oleh setiap pelanggan. Selain itu, Entitas Anak berperan Additionally, its Subsidiaries play a key role in serving the industrial
dalam melayani pasar ritel gas industri guna memastikan bahwa gas retail market, ensuring that market demands whether for liquid
kebutuhan pasar, baik dalam bentuk cair maupun gas, dapat or gas forms are met optimally. This approach not only strengthens
terpenuhi secara optimal. Pendekatan ini tidak hanya memperkuat the Company’s market presence but also enhances customer
kehadiran Perseroan di pasar, tetapi juga berkontribusi dalam satisfaction through more focused and integrated services.
meningkatkan kepuasan pelanggan melalui layanan yang lebih
terfokus dan terintegrasi.
Tinjauan Operasi per Segmen Usaha
Operational Review by Business Segment
[IR-4F]
Perseroan menjalankan kegiatan usaha utama yang mencakup The Company’s main business activities include the production,
produksi, pemasaran, dan penjualan berbagai jenis gas industri marketing, and sales of various types of industrial gases in gas,
dalam bentuk gas, cair, dan padat untuk berbagai sektor industri liquid, and solid forms for multiple industrial sectors in Indonesia.
di Indonesia. Selain itu, Perseroan juga melaksanakan kegiatan Additionally, the Company engages in supporting business activities,
usaha penunjang, termasuk memperdagangkan produk gas dari such as trading gas products from other manufacturers, designing
produsen lain kepada pelanggan, merancang konstruksi dan and installing gas equipment, and offering related products to
instalasi peralatan gas, serta menawarkan produk terkait lainnya factories and hospitals.
kepada pabrik dan rumah sakit.
Berikut adalah kinerja segmen usaha Perseroan, yaitu produk gas The Company’s business segments performance, including gas
serta jasa dan peralatan, dalam 2 (dua) tahun terakhir: products and equipment services, over the past 2 (two) years is
presented as follows:
dalam juta Rupiah, kecuali dinyatakan lain | in million Rupiah, unless otherwise stated
Segmen Usaha 2025 2024 Pertumbuhan | Growth Business Segment
Rp %
PENJUALAN NETO | NET SALES
Produk Gas 2.804.439 2.688.151 116.288 4,33 Gas Product
Jasa dan Peralatan 204.364 219.524 (15.160) (6,91) Service and Equipment
Total 3.008.803 2.907.675 101.128 3,48 Total
BEBAN POKOK PENJUALAN | COST OF GOODS SOLD
Produk Gas 1.512.106 1.505.275 6.831 0,45 Gas Product
Jasa dan Peralatan 115.654 130.426 (14.772) (11,33) Service and Equipment
Total 1.627.760 1.635.701 (7.941) (0,49) Total
LABA KOTOR | GROSS PROFIT
Produk Gas 1.292.333 1.182.876 109.457 9,25 Gas Product
Jasa dan Peralatan 88.710 89.098 (388) (0,44) Service and Equipment
Total 1.381.043 1.271.974 109.069 8,57 Total
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Pada tahun 2025, struktur pendapatan Perseroan masih didominasi In 2025, the Company’s revenue structure remained predominantly
oleh segmen Produk Gas sebagai kontributor utama terhadap total driven by the Gas Products segment as the main contributor to
pendapatan. Penjualan Produk Gas tercatat sebesar Rp2,80 triliun, total revenues. Sales of Gas Products amounted to Rp2.80 trillion,
dibandingkan Rp2,69 triliun pada tahun 2024, atau meningkat compared to Rp2.69 trillion in 2024, representing an increase of
sebesar 4,33%. Segmen ini memberikan kontribusi sebesar 93,21% 4.33%. This segment contributed 93.21% of the Company’s total
terhadap total penjualan neto Perseroan pada tahun 2025. net sales in 2025. The increase was mainly driven by higher sales
Perubahan tersebut disebabkan oleh peningkatan volume penjualan volumes in line with rising customer demand, particularly from the
akibat permintaan konsumen yang meningkat, khususnya di sektor healthcare, consumer goods, and infrastructure sectors.
kesehatan, consumer goods dan infrastruktur.
Segmen Jasa dan Peralatan mencatatkan penjualan sebesar The Services and Equipment segment recorded sales of Rp204.36
Rp204,36 miliar pada tahun 2025, dibandingkan Rp219,52 miliar billion in 2025, compared to Rp219.52 billion in 2024, reflecting a
pada tahun 2024, atau menurun sebesar 6,91%. Kontribusi segmen ini decrease of 6.91%. This segment accounted for6.79% of total revenue
terhadap total pendapatan tercatat sebesar 6,79% pada tahun 2025. in 2025.
Kontribusi Segmen Usaha terhadap Total Penjualan
Contribution of Business Segment to Total Sales
Segmen Produk Gas
Gas Products Segment
93,21% Segmen Jasa dan
Peralatan
Produk Gas Produk Gas
Medis Industri
Services and
Medical Gas Industrial 25,00% Equipment Segment
Product Gas Product
25,00% 68,21% 68,21% 6,79%
6,79%
Secara keseluruhan, total penjualan neto Perseroan pada tahun Overall, the Company’s total net sales reached Rp3.01 trillion in 2025,
2025 tercatat sebesar Rp3,01 triliun, meningkat sebesar 3,48% representing a 3.48% increase from Rp2.91 trillion in 2024.
dibandingkan Rp2,91 triliun pada tahun 2024.
Beban pokok penjualan tercatat sebesar Rp1,63 triliun, menurun Cost of goods sold amounted to Rp1.63 trillion, slightly decreasing
sedikit sebesar 0,49% atau Rp 7,94 miliar, dibandingkan dengan by 0.49% or Rp7,94 billion, compared to Rp1.64 trillion in 2024. This
Rp1,64 triliun pada tahun 2024. Hal ini menunjukkan skala ekonomis reflects the strengthening of the Company’s economies of scale,
Perseroan yang semakin kuat, sehingga memungkinkan peningkatan thereby enabling improved operational efficiency and lower unit
efisiensi operasional dan penurunan biaya per unit produksi. production costs.
Dengan perkembangan tersebut, laba kotor Perseroan pada As a result, the Company’s gross profit reached Rp1.38 trillion in
tahun 2025 tercatat sebesar Rp1,38 triliun, meningkat sebesar 2025, an increase of 8.57% compared to Rp1.27 trillion in 2024. This
8,57% dibandingkan Rp1,27 triliun pada tahun 2024. Peningkatan ini improvement reflects enhanced margin expansion driven by higher
mencerminkan ekspansi margin yang didukung oleh peningkatan sales volumes, a more favorable product mix, and improved cost
volume penjualan, perbaikan bauran produk, serta efisiensi biaya efficiency.
operasional.
Perbaikan margin ini diikuti oleh peningkatan EBITDA Perseroan This margin improvement was reflected in the Company’s EBITDA,
menjadi Rp841,11 miliar pada tahun 2025 dari Rp821,76 miliar pada which increased to Rp841.11 billion in 2025 from Rp821.76 billion in
tahun 2024. Setelah mengalami penurunan pada tahun 2024 2024. Following a decline in 2024 from Rp877.85 billion in 2023, the
dibandingkan Rp877,85 miliar pada tahun 2023, kinerja EBITDA 2025 EBITDA performance indicates a recovery in the Company’s
pada tahun 2025 menunjukkan kembali terjaganya profitabilitas operating profitability.
operasional Perseroan
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Management Discussion and Analyisis
EBITDA 2023-2025
EBITDA 2023-2025
2025 2024 2023
841.105 821.763 877.846
Tinjauan Kinerja Keuangan
Financial Performance Review
Tinjauan kinerja keuangan Perseroan disajikan berdasarkan Laporan The Company’s financial performance review is presented based
Keuangan Konsolidasian untuk 2 (dua) tahun terakhir, yaitu per 31 on the Consolidated Financial Statements for the past 2 (two) years,
Desember 2025 dan 2024. Laporan Keuangan Konsolidasian telah as of December 31, 2025, and 2024. The Consolidated Financial
diaudit sesuai dengan Standar Akuntansi Keuangan yang berlaku Statements have been audited in accordance with the applicable
di Indonesia oleh Kantor Akuntan Publik Purwanto Susanti dan Surja Financial Accounting Standards in Indonesia by Purwanto Susanti
(EY Indonesia), yang memberikan opini wajar tanpa pengecualian. dan Surja (EY Indonesia), Public Accounting Firm which issued an
unqualified opinion.
Laporan Posisi Keuangan Konsolidasian
Consolidated Statement of Financial Position
dalam juta Rupiah, kecuali dinyatakan lain | in million Rupiah, unless otherwise stated
Uraian 2025 2024 Pertumbuhan | Growth Description
Rp %
Aset Lancar 2.025.870 1.626.757 399.113 24,53 Current Assets
Aset Tidak Lancar 6.433.775 6.378.428 55.347 0,87 Non-Current Assets
Total Aset 8.459.645 8.005.185 454.460 5,68 Total Assets
Liabilitas Jangka Pendek 1.004.800 580.916 423.884 72,97 Current Liabilities
Liabilitas Jangka Panjang 3.607.626 3.640.719 (33.093) (0,91) Non-Current Liabilities
Total Liabilitas 4.612.426 4.221.635 390.791 9,26 Total Liabilities
Total Ekuitas 3.847.219 3.783.550 63.669 1,68 Total Equity
Total Liabilitas dan Ekuitas 8.459.645 8.005.185 454.460 5,68 Total Liabilities and Equity
Aset Lancar
Current Assets
Pada tahun 2025, posisi aset lancar Perseroan tercatat sebesar In 2025, the Company’s current assets amounted to Rp2.03 trillion.
Rp2,03 triliun. Dibandingkan dengan tahun 2024 yang sebesar Compared to Rp1.63 trillion in 2024, this represents an increase of
Rp1,63 triliun, jumlah tersebut meningkat sebesar 24,53% atau setara 24.53% or Rp399.11 billion. The increase was mainly driven by higher
Rp399,11 miliar. Peningkatan tersebut disebabkan oleh peningkatan cash and cash equivalents, trade receivables, inventories, and other
kas dan setara kas, piutang usaha, persediaan dan aset lancar current assets.
lainnya.
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Aset Tidak Lancar
Non-Current Assets
Nilai aset tidak lancar Perseroan pada tahun 2025 mencapai Rp6,43 The Company’s non-current assets reached Rp6.43 trillion in 2025.
triliun. Jumlah ini meningkat sebesar 0,87% atau setara Rp55,35 This reflects an increase of 0.87% or Rp55.35 billion compared to
miliar dibandingkan realisasi tahun 2024 sebesar Rp6,38 triliun. Rp6.38 trillion in 2024. The increase was primarily attributable to
Peningkatan tersebut disebabkan oleh aset tetap dan investasi fixed assets and investment properties.
properti.
Total Aset
Total Assets
Secara keseluruhan, total aset Perseroan pada akhir tahun 2025 Overall, the Company’s total assets at the end of 2025 amounted
tercatat sebesar Rp8,46 triliun. Angka tersebut meningkat sebesar to Rp8.46 trillion. This represents an increase of 5.68% or Rp454.46
5,68% atau setara Rp454,46 miliar dibandingkan tahun 2024 yang billion compared to Rp8.01 trillion in 2024. The increase was driven
sebesar Rp8,01 triliun. Peningkatan tersebut disebabkan oleh by business scale expansion, supported by operational expansion,
pertumbuhan skala usaha yang didukung oleh ekspansi operasional, increased investment, and a strengthened financial position.
peningkatan investasi, serta penguatan posisi keuangan.
Liabilitas Jangka Pendek
Current Liabilities
Sepanjang tahun 2025, liabilitas jangka pendek Perseroan tercatat Throughout 2025, the Company’s current liabilities amounted to
sebesar Rp1,00 triliun. Dibandingkan dengan posisi tahun 2024 Rp1.00 trillion. Compared to Rp580.92 billion in 2024, this represents
sebesar Rp580,92 miliar, jumlah tersebut meningkat signifikan a significant increase of 72.97% or Rp423.88 billion. The increase was
sebesar 72,97% atau setara Rp423,88 miliar. Peningkatan tersebut mainly due to short-term bank borrowings and the current portion
disebabkan oleh pengambilan utang bank jangka pendek serta of long-term debt.
utang jangka panjang yang akan jatuh tempo dalam satu tahun.
Liabilitas Jangka Panjang
Non-Current Liabilities
Liabilitas jangka panjang Perseroan pada tahun 2025 tercatat The Company’s non-current liabilities amounted to Rp3.61 trillion
sebesar Rp3,61 triliun. Nilai ini menurun sebesar 0,91% atau setara in 2025. This represents a decrease of 0.91% or Rp33.09 billion
Rp33,09 miliar dibandingkan tahun 2024 yang sebesar Rp3,64 compared to Rp3.64 trillion in 2024. The decrease was mainly
triliun. Penurunan tersebut disebabkan oleh pelunasan obligasi, attributable to bond repayments, partially offset by new long-term
yang sebagian dinet-off oleh pengambilan baru utang bank jangka bank borrowings and lease liabilities.
panjang serta liabilitas sewa.
Total Liabilitas
Total Liabilities
Pada akhir tahun 2025, total liabilitas Perseroan mencapai Rp4,61 As of the end of 2025, the Company’s total liabilities reached Rp4.61
triliun. Jumlah tersebut meningkat sebesar 9,26% atau setara trillion. This represents an increase of 9.26% or Rp390.79 billion
Rp390,79 miliar dibandingkan tahun 2024 sebesar Rp4,22 triliun. compared to Rp4.22 trillion in 2024. The increase was driven by
Peningkatan tersebut disebabkan oleh kebutuhan pendanaan untuk funding requirements for working capital, while maintaining prudent
modal kerja, dengan tetap memperhatikan pengelolaan risiko financial risk management.
keuangan secara pruden.
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Management Discussion and Analyisis
Total Ekuitas
Total Equity
Total ekuitas Perseroan pada tahun 2025 tercatat sebesar Rp3,85 The Company’s total equity in 2025 amounted to Rp3.85 trillion.
triliun. Dibandingkan dengan tahun 2024 yang sebesar Rp3,78 triliun, Compared to Rp3.78 trillion in 2024, this represents an increase
jumlah tersebut meningkat sebesar 1,68% atau setara Rp63,67 miliar. of 1.68% or Rp63.67 billion. The increase was driven by higher net
Peningkatan tersebut disebabkan oleh peningkatan laba bersih income generated by the Company.
Perseroan.
Aset Lancar Aset Tidak Lancar Total Aset
Current Assets Concurrent Assets Total Assets
24,53% 0,87% 5,68%
Total Liabilitas Total Ekuitas
Current Liabilities Total Equity
9,26% 1,68%
Laporan Laba Rugi dan Penghasilan Komprehensif Lain
Konsolidasian
Consolidated Statement of Profit or Loss and Other Comprehensive Income
dalam juta Rupiah, kecuali dinyatakan lain | in million Rupiah, unless otherwise stated
Uraian 2025 2024 Pertumbuhan | Growth Description
Rp %
Penjualan 3.008.803 2.907.675 101.128 3,48 Sales
Beban Pokok Penjualan (1.627.760) (1.635.701) 7.941 (0,49) Cost of Goods Sold
Laba Bruto 1.381.043 1.271.974 109.069 8,57 Gross Profit
Pendapatan (Beban) Lain-Lain, (10.400) 18.753 (29.153) (155,46) Other Income (Expenses), Net
Neto
Beban Penjualan (610.511) (549.617) (60.894) 11,08 Selling Expenses
Beban Umum dan Administrasi (359.094) (334.947) (24.147) 7,21 General and Administration
Beban Pendanaan (325.939) (314.178) (11.761) 3,74 Financing expenses
Pendapatan Keuangan 15.165 23.074 (7.909) (34,28) Finance Income
Laba Sebelum Taksiran 90.264 115.059 (24.795) (21,55) Income Before Provision for Tax
Penghasilan (Beban) Pajak Income (Expense)
Taksiran Penghasilan (Beban) (27.653) (4.863) (22.790) 468,64 Provision for Tax Income
Pajak (Expense)
Laba Tahun Berjalan 62.611 110.196 (47.585) (43,18) Profit for the Year
Penghasilan Komprehensif lain 30.328 (4.537) 34.865 (768,45) Other Comprehensive Income
Tahun Berjalan Setelah Pajak for the Year After Tax
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Uraian 2025 2024 Pertumbuhan | Growth Description
Rp %
Total Penghasilan Komprehensif 92.939 105.659 (12.720) (12,04) Total Comprehensive Income
Tahun Berjalan for the Year
Laba (rugi) Bersih Tahun Berjalan yang Diatribusikan kepada: Profit (Loss) for the Year Attributable to:
Pemilik Entitas Induk 58.379 104.947 (46.568) (44,37) Owners of the Parent Entity
Kepentingan Non-Pengendali 4.232 5.249 (1.017) (19,38) Non-Controlling Interests
Total Penghasilan Komprehensif Tahun Berjalan yang Total Comprehensive Income for the Year Attributable to:
Diatribusikan kepada:
Pemilik Entitas Induk 88.148 100.506 (12.358) (12,30) Owners of the Parent Entity
Kepentingan Non-Pengendali 4.791 5.153 (362) (7,02) Non-Controlling Interests
Laba per Saham - Dasar 19,04 34,22 (15,19) (44,37) Earnings per Share - Basic
(dalam Rupiah Penuh)
Pendapatan
Revenue
Pada tahun 2025, Perseroan membukukan pendapatan sebesar In 2025, the Company recorded revenue of Rp3.01 trillion. This
Rp3,01 triliun. Jumlah tersebut meningkat sebesar 3,48% atau setara represents an increase of 3.48% or Rp101.13 billion compared to Rp2.91
Rp101,13 miliar dibandingkan tahun 2024 yang tercatat sebesar trillion in 2024. The increase was driven by higher gas sales volumes.
Rp2,91 triliun. Peningkatan tersebut disebabkan oleh peningkatan
volume penjualan gas.
Beban Pokok Penjualan
Cost of Goods Sold
Sepanjang tahun 2025, beban pokok penjualan Perseroan tercatat Throughout 2025, the Company’s cost of goods sold amounted to
sebesar Rp1,63 triliun. Dibandingkan dengan tahun 2024 sebesar Rp1.63 trillion. Compared to Rp1.64 trillion in 2024, this represents a
Rp1,64 triliun, jumlah tersebut menurun sebesar 0,49% atau setara decrease of 0.49% or Rp7.94 billion. The decrease was driven by
Rp7,94 miliar. Penurunan tersebut disebabkan oleh peningkatan improved operational efficiency.
efisiensi operasional.
Laba Bruto
Gross Profit
Laba bruto Perseroan pada tahun 2025 tercatat sebesar Rp1,38 The Company’s gross profit in 2025 amounted to Rp1.38 trillion.
triliun. Angka tersebut meningkat sebesar 8,57% atau setara This represents an increase of 8.57% or Rp109.07 billion compared
Rp109,07 miliar dibandingkan tahun 2024 yang tercatat sebesar to Rp1.27 trillion in 2024. The increase reflects revenue growth
Rp1,27 triliun. Peningkatan tersebut disebabkan oleh pertumbuhan supported by more efficient production cost management.
pendapatan yang diimbangi dengan pengelolaan biaya produksi
yang lebih efisien.
Laba Tahun Berjalan
Profit for the Year
Pada tahun 2025, Perseroan mencatatkan laba tahun berjalan In 2025, the Company recorded profit for the year of Rp62.61 billion.
sebesar Rp62,61 miliar. Dibandingkan dengan tahun 2024 yang Compared to Rp110.20 billion in 2024, this represents a decrease
sebesar Rp110,20 miliar, jumlah tersebut menurun sebesar 43,18% of 43.18% or Rp47.59 billion. The decrease was mainly attributable
atau setara Rp47,59 miliar. Penurunan tersebut disebabkan oleh to higher operating expenses, financing costs, and income tax
peningkatan beban operasional, beban pendanaan dan pajak expenses.
penghasilan.
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Management Discussion and Analyisis
Total Penghasilan Komprehensif Tahun Berjalan
Total Comprehensive Income for the Year
Total penghasilan komprehensif tahun berjalan Perseroan pada The Company’s total comprehensive income for the year in 2025
tahun 2025 tercatat sebesar Rp92,94 miliar. Nilai tersebut menurun amounted to Rp92.94 billion. This represents a decrease of 12.04%
sebesar 12,04% atau setara Rp12,72 miliar dibandingkan tahun 2024 or Rp12.72 billion compared to Rp105.66 billion in 2024. The decrease
yang sebesar Rp105,66 miliar. Penurunan tersebut disebabkan oleh was primarily driven by lower net income, partially offset by higher
penurunan laba bersih Perseroan, yang sebagian dinet-off oleh other comprehensive income from land revaluation.
peningkatan penghasilan komprehensif lainnya dari revaluasi tanah.
Penjualan Neto Beban Pokok Penjualan Laba Bruto
Net Sales Cost of Goods Sold Gross Profit
3,48% 0,49% 8,57%
Laporan Arus Kas Konsolidasian
Consolidated Statement of Cash Flows
dalam juta Rupiah, kecuali dinyatakan lain | in million Rupiah, unless otherwise stated
Uraian 2025 2024 Pertumbuhan | Growth Description
Rp %
Penerimaan Kas dari 2.954.272 2.908.230 46.042 1,58 Cash Received from
Pelanggan - Bersih Customers - Net
Kas yang Dihasilkan 744.754 603.958 140.796 23,31 Cash Generated
dari Operasi from Operations
Kas Bersih Diperoleh 451.376 273.248 178.128 65,19 Net Cash Provided
dari Aktivitas Operasi by Operating Activities
Kas Bersih Digunakan (367.946) (546.209) 178.263 (32,64) Net Cash Used in
untuk Aktivitas Investasi Investing Activities
Kas Bersih Diperoleh 209.088 82.665 126.423 152,93 Net Cash Provided
dari Aktivitas Pendanaan by Financing Activities
Penurunan Bersih Kas 292.518 (190.296) 482.814 (253,72) Net Decrease in Cash
dan Setara Kas and Cash Equivalents
Kas dan Setara Kas 384.284 574.580 (190.296) (33,12) Cash and Cash Equivalents at
Awal Tahun Beginning of the Year
Kas dan Setara Kas 676.802 384.284 292.518 76,12 Cash and Cash Equivalents at
Akhir Tahun End of the Year
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Arus Kas dari Aktivitas Operasi
Cash Flow from Operating Activities
Pada tahun 2025, Perseroan mencatatkan kas bersih dari aktivitas In 2025, the Company recorded net cash generated from operating
operasi sebesar Rp451,38 miliar. Dibandingkan dengan tahun 2024 activities of Rp451.38 billion. Compared to Rp273.25 billion in 2024,
yang tercatat sebesar Rp273,25 miliar, jumlah tersebut meningkat this represents an increase of 65.19% or Rp178.13 billion. The increase
sebesar 65,19% atau setara Rp178,13 miliar. Peningkatan tersebut was driven by higher cash generated from operations.
disebabkan oleh peningkatan kas yang dihasilkan dari operasi.
Arus Kas dari Aktivitas Investasi
Cash Flow from Investing Activities
Sepanjang tahun 2025, kas yang digunakan untuk aktivitas investasi Throughout 2025, cash used in investing activities amounted to
tercatat sebesar Rp367,95 miliar. Jumlah tersebut menurun sebesar Rp367.95 billion. This represents a decrease of 32.64% or Rp178.26
32,64% atau setara Rp178,26 miliar dibandingkan tahun 2024 yang billion compared to Rp546.21 billion in 2024. The decrease reflects
tercatat sebesar Rp546,21 miliar. Penurunan tersebut disebabkan lower investment realization, in line with the Company’s focus on
oleh berkurangnya realisasi investasi, seiring dengan fokus Perseroan optimizing existing assets.
pada optimalisasi aset yang telah ada.
Arus Kas dari Aktivitas Pendanaan
Cash Flow from Financing Activities
Arus kas dari aktivitas pendanaan pada tahun 2025 tercatat sebesar Cash flows from financing activities in 2025 amounted to Rp209.09
Rp209,09 miliar. Dibandingkan dengan tahun 2024 yang tercatat billion. Compared to Rp82.67 billion in 2024, this represents an
sebesar Rp82,67 miliar, jumlah tersebut meningkat sebesar 152,93% increase of 152.93% or Rp126.42 billion. The increase was driven by
atau setara Rp126,42 miliar. Peningkatan tersebut disebabkan oleh additional long-term and short-term bank borrowings to support
penambahan utang bank jangka panjang dan jangka pendek untuk working capital and capital expenditure requirements.
kebutuhan modal kerja dan CAPEX.
Penerimaan Kas dari Pelanggan Kas yang Dihasilkan dari Operasi
Cash Received from Customers Cash Generated from Operations
1,58% 23,31%
Kas Bersih Diperoleh dari Aktivitas Operasi Kas dan Setara Kas Akhir Tahun
Net Cash Provided by Operating Activities Cash and Cash Equivalent at End of Year
65,19% 76,12%
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Analisis dan Pembahasan Manajemen
Management Discussion and Analyisis
Kemampuan Membayar Utang
Debt Payment Capability
Perseroan senantiasa mengelola risiko likuiditas dengan memonitor The Company continuously manages liquidity risk by monitoring
profil jatuh tempo utang, menjaga saldo kecukupan kas, dan debt maturity profiles, maintaining adequate cash balances,
menyiapkan sumber pendanaan untuk pembayaran utang jatuh and ensuring the availability of funding sources to meet maturing
tempo. Tanggal jatuh tempo kontraktual dari liabilitas keuangan obligations. The contractual maturities of financial liabilities such as
seperti utang usaha, beban akrual, utang lain-lain dan pinjaman trade payables, accrued expenses, other payables, and short-term
bank jangka pendek adalah kurang dari satu tahun, kecuali untuk bank borrowings are generally within one year, except for financial
liabilitas keuangan seperti pinjaman dari bank dan lembaga liabilities such as loans from banks and financial institutions, lease
keuangan, liabilitas sewa serta utang obligasi (setelah dikurangi liabilities, and bonds (after deducting the portion of borrowings due
porsi pinjaman yang harus dilunasi setiap tahun). within one year).
Kemampuan Perseroan dalam memenuhi seluruh kewajiban baik The Company’s ability to meet both long-term and short-term
kewajiban jangka panjang maupun jangka pendek diukur melalui obligations is measured through several key ratios, including
beberapa rasio antara lain rasio likuiditas dan rasio solvabilitas. liquidity and solvency ratios. Liquidity ratios are used to assess the
Rasio likuiditas digunakan untuk mengukur kemampuan melunasi Company’s ability to settle short-term obligations, while solvency
kewajiban jangka pendek, sedangkan rasio solvabilitas digunakan ratios measure its ability to meet overall obligations.
untuk digunakan untuk mengukur kemampuan memenuhi seluruh
kewajiban.
Kemampuan Membayar Utang Jangka Pendek (Likuiditas)
Short-Term Debt Servicing Capacity (Liquidity)
Rasio lancar dan rasio kas menjadi tolak ukur likuiditas Perseroan. The current ratio and cash ratio serve as key indicators of the
Berdasarkan perhitungan rasio di tahun 2025, Perseroan pada Company’s liquidity. Based on the 2025 ratio calculations, the
dasarnya memiliki kemampuan yang baik dalam membayar Company demonstrates a sound ability to meet its short-term
liabilitas jangka pendeknya. Sebagian besar liabilitas jangka pendek liabilities. Most of the Company’s current liabilities consist of trade
Perseroan merupakan utang usaha dan utang lain-lain, beban payables, other payables, accrued expenses, as well as bank
akrual serta utang bank dan utang obligasi/sukuk yang harus borrowings and bonds/sukuk due within one year.
dilunasi dalam waktu satu tahun.
Penguatan aspek likuiditas Perseroan tercermin dari penguatan Strengthening of the Company’s liquidity profile is reflected in
rasio kunci dan rasio cepat. Penguatan tersebut didukung oleh the improvement of key ratios, including the quick ratio. This
peningkatan liabilitas jangka pendek Perseroan dan diimbangi improvement was supported by an increase in current liabilities,
dengan peningkatan aset jangka pendek, dengan masing-masing which rose by 72.97% to Rp1.00 trillion from Rp580.92 billion, and
peningkatan sebesar 72,97% menjadi Rp1,00 triliun dari Rp580,92 was accompanied by growth in current assets, which increased by
miliar di tahun 2025, serta peningkatan sebesar 24,53% menjadi 24.53% to Rp2.03 trillion from Rp1.63 trillion in 2025.
Rp2,03 triliun dari Rp1,63 triliun pada tahun 2025.
dalam x | in times
Uraian 2025 2024
Description
Rasio Likuiditas | Liquidity Ratio
Rasio Lancar | Current Ratio 2,02 2,80
Rasio Kas | Cash Ratio 0,67 0,66
Rasio Solvabilitas | Solvency Ratio
Rasio Liabilitas terhadap Aset | Debt to Assets Ratio (DAR) 0,55 0,53
Rasio Liabilitas terhadap Ekuitas | Debt to Equity Ratio (DER) 1,20 1,12
Interest Bearing Debt to Equity Ratio 0,98 0,96
Interest Coverage Ratio 2,58 2,60
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Kemampuan Membayar Utang Jangka Panjang (Solvabilitas)
Long-Term Debt Servicing Capacity (Solvency)
Kemampuan Perseroan dalam memenuhi kewajiban jangka panjang The Company’s ability to meet its long-term obligations is reflected
tercermin dari pengelolaan struktur permodalan serta kapasitas in the management of its capital structure and adequate cash flow
arus kas yang memadai. Hal ini antara lain tercermin melalui rasio capacity. This is demonstrated through key solvency ratios, including
solvabilitas, seperti Debt to Equity Ratio (DER), Debt to Asset Ratio the Debt to Equity Ratio (DER), Debt to Asset Ratio (DAR), Interest
(DAR), Interest Bearing Debt to Equity Ratio, serta Interest Coverage Bearing Debt to Equity Ratio, and Interest Coverage Ratio (ICR).
Ratio (ICR).
Pada tahun 2025, rasio Interest Bearing Debt to Equity dan In 2025, the Company’s Interest Bearing Debt to Equity Ratio and
ICR Perseroan menunjukkan posisi yang terjaga dengan baik, ICR remained at well-maintained levels, reflecting the Company’s
mencerminkan kemampuan Perseroan dalam memenuhi kewajiban ability to meet its obligations while maintaining a balanced capital
serta menjaga keseimbangan struktur permodalan. structure.
Selain itu, Perseroan juga memenuhi seluruh persyaratan yang In addition, the Company complied with all requirements set
ditetapkan oleh kreditur berdasarkan perjanjian pinjaman yang by creditors under the prevailing loan agreements. Bank debt
berlaku. Debt covenant dari bank menggunakan parameter: 1) Net covenants are based on the following parameters: (1) Net Debt
Debt to EBITDA dengan batas maksimal kurang dari 6,0 kali; dan 2) to EBITDA, with a maximum threshold of below 6.0 times; and (2)
Debt Service Coverage Ratio (DSCR) dengan batas minimal lebih Debt Service Coverage Ratio (DSCR), with a minimum threshold of
dari 1,2 kali. Pemenuhan terhadap ketentuan tersebut menunjukkan above 1.2 times. Compliance with these requirements indicates a
kondisi keuangan Perseroan yang sehat serta kemampuan sound financial condition and the Company’s ability to meet its debt
Perseroan dalam memenuhi kewajiban pembayaran utang. obligations.
Kemampuan membayar utang juga dapat tercermin berdasarkan The Company’s debt servicing capacity is also reflected in its bond
peringkat obligasi. Obligasi Perseroan setiap tahun dinilai oleh ratings. The Company’s bonds are evaluated annually by rating
lembaga pemeringkatan guna mendukung kelayakan obligasi agencies to support the creditworthiness of the issued instruments.
yang diterbitkan. Untuk obligasi dan Sukuk yang diterbitkan dan For bonds and sukuk issued and listed on the Indonesia Stock
dicatatkan di Bursa Efek Indonesia, Perseroan bekerja sama dengan Exchange, the Company collaborates with PT Fitch Rating Indonesia
PT Fitch Rating Indonesia sebagai lembaga pemeringkat efek. as the credit rating agency.
Kolektibilitas Piutang
Receivables Collectability
Secara berkala, Perseroan melakukan peninjauan atas tingkat The Company periodically reviews the collectibility levels of trade
kolektibilitas piutang usaha dan piutang lain-lain sebagai bagian receivables and other receivables as part of its monthly financial
dari proses pemantauan kinerja keuangan setiap bulannya. Piutang performance monitoring process. Trade receivables represent
usaha merupakan jumlah yang terutang dari pelanggan dalam amounts due from customers arising from the Company’s core
kegiatan usaha rutin, sedangkan piutang lain-lain merupakan jumlah business activities, while other receivables represent amounts due
yang terutang dari karyawan, pelanggan atas ganti rugi kerusakan from employees, customers for compensation related to cylinder
botol dan dari pihak berelasi atas beban-beban operasional yang damages, and related parties for operational expenses initially paid
dibayarkan terlebih dahulu oleh Perseroan (reimbursement of by the Company (reimbursement of expenses).
expenses).
Kolektibilitas piutang secara umum tetap terjaga pada tahun 2025. Receivables collectibility remained generally stable in 2025;
Namun demikian, terdapat peningkatan yang cukup signifikan however, there was a notable increase in >90-day receivables from
pada piutang dengan umur >90 hari, dari Rp122,6 miliar menjadi Rp122.6 billion to Rp159.4 billion, with a longer collection period from
Rp159,4 miliar, serta perpanjangan periode penagihan dari 65,5 65.5 to 71.3 days. This development was primarily driven by longer
hari menjadi 71,3 hari. Peningkatan ini terutama dipengaruhi oleh payment cycles from certain SOE counterparties. To mitigate this,
siklus pembayaran yang lebih panjang dari beberapa mitra BUMN. the Company has started several process improvements initiatives,
Untuk memitigasi hal tersebut, Perseroan telah memulai sejumlah including the implementation of digital-based billing and collection
inisiatif perbaikan proses, antara lain melalui implementasi sistem processes, such as e-invoicing, automated invoice issuance,
penagihan dan penagihan berbasis digital seperti e-invoicing,
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Management Discussion and Analyisis
penerbitan faktur otomatis, pengiriman pengingat melalui email automated email reminders and Customer Payment Portal, as well
secara otomatis, serta Customer Payment Portal. Selain itu, as partnering with financial institutions to accelerate collection going
Perseroan juga menjalin kerja sama dengan lembaga keuangan forward.
untuk mempercepat proses penagihan ke depan.
Perseroan juga terus memonitor kolektabilitas piutang usaha melalui The Company also continues to monitor the collectibility of trade
analisa umur piutang, yang pada tahun 2025 tercatat sebagai receivables through aging analysis, which in 2025 is presented as
berikut: follows:
dalam juta Rupiah, kecuali dinyatakan lain | in million Rupiah, unless otherwise stated
Uraian 2025 2024 Description
Kurang dari 30 Hari 431.003 424.005 Less than 30 Days
31-60 Hari 57.692 62.435 31-60 Days
61-90 Hari 28.844 25.042 61-90 days
Lebih dari 90 Hari 159.432 122.585 More than 90 days
Total 676.971 634.067 Total
Struktur Modal
Capital Structure
Informasi terkait struktur modal Perseroan dalam 2 (dua) tahun Information regarding the Company's capital structure over the past
terakhir diungkapkan sebagai berikut: 2 (two) years is presented as follows:
Uraian 2025 (Rp juta) 2024 (Rp Juta) Description
2025 (Rp million) 2024 (Rp million)
Rp % Rp %
Total Liabilitas 4.612.426 54,52 4.221.635 52,74 Total Liabilities
Total Ekuitas 3.847.219 45,48 3.783.550 47,26 Total Equity
Total Liabilitas dan Ekuitas 8.459.645 100,00 8.005.185 100,00 Total Liabilities and Equity
Rasio Utang terhadap Ekuitas 1,20 1,12 Debt to Equity Ratio
Komposisi Struktur Modal
Composition of Capital Structure
Liabilitas Ekuitas
Liabilities Equity
54,52% 54,52% 47,26%
45,48%
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Kebijakan Manajemen atas Struktur Modal
Capital Structure Management Policy
Manajemen secara aktif mengelola struktur modal untuk Management actively manages the capital structure to ensure
memastikan stabilitas keuangan, mendukung pertumbuhan bisnis financial stability, support sustainable business growth, and minimize
yang berkelanjutan, serta meminimalkan biaya modal. Pengelolaan the cost of capital. This approach is undertaken to maintain business
ini dilakukan guna menjaga kelangsungan usaha dan memberikan continuity and deliver optimal value to Shareholders and other
manfaat optimal bagi Pemegang Saham serta pemangku stakeholders. The Company periodically evaluates its debt profile
kepentingan lainnya. Secara berkala, Perseroan mengevaluasi to assess potential refinancing opportunities with more efficient
utang untuk mempertimbangkan kemungkinan pembiayaan funding. This initiative aims to reduce the cost of debt, optimize
kembali dengan utang baru yang lebih efisien. Langkah ini liquidity, and strengthen long-term funding capacity.
bertujuan menurunkan biaya utang, mengoptimalkan likuiditas, dan
memperkuat kapasitas pendanaan jangka panjang.
Strategi Perseroan di tahun 2025 adalah menyesuaikan struktur In 2025, the Company’s strategy is to align its capital structure with
modal sesuai dengan kebutuhan operasional dan pengeluaran operational requirements and capital expenditure plans, while
modal Perseroan, menyediakan kas dan setara kas serta fasilitas maintaining an optimal level of cash and cash equivalents as well as
perbankan dalam jumlah yang optimal untuk meningkatkan skala banking facilities to support future business expansion through both
usaha pada tahun tahun mendatang melalui pertumbuhan organik organic and inorganic growth.
maupun anorganik.
Selain memenuhi persyaratan kreditur, Perseroan memastikan In addition to meeting creditor requirements, the Company ensures
struktur permodalannya tetap berada pada tingkat yang tidak that its capital structure remains within a level that does not pose
berisiko terhadap peringkat kredit. Rasio utang terhadap ekuitas risks to its credit rating. The debt-to-equity ratio serves as a key
menjadi indikator utama yang diawasi oleh manajemen guna indicator monitored by management to assess the health of the
mengevaluasi kesehatan struktur permodalan dan menilai capital structure and the effectiveness of leverage utilization.
efektivitas penggunaan pinjaman. Dengan pemantauan yang Through close monitoring of this ratio, the Company is able to
cermat terhadap rasio ini, Perseroan dapat menjaga stabilitas maintain financial stability and ensure its ability to meet financial
keuangan serta memastikan kemampuan untuk memenuhi obligations on a sustained basis.
kewajiban finansial secara berkelanjutan.
Ikatan Material untuk Investasi Barang Modal
Material Commitment for Capital Goods Investment
Selama tahun 2025, terdapat ikatan material yang dilakukan untuk In 2025, the Company entered into material commitments for
tujuan investasi barang modal sebesar Rp143,1 miliar dari Rp489,7 capital expenditure amounting to Rp143.1 billion, compared to
miliar pada tahun sebelumnya. Adapun Perseroan menggunakan Rp489.7 billion in the previous year. The Company utilized internal
arus kas internal serta pendanaan eksternal yaitu pinjaman bank cash flows as well as external funding, namely syndicated bank
sindikasi untuk melakukan kegiatan usahanya, termasuk untuk loans, to support its business activities, including capital expenditure.
belanja modal. Seluruh ikatan material menggunakan mata uang All material commitments were denominated in Rupiah.
Rupiah sebagai denominasi.
Realisasi Investasi Barang Modal
Capital Expenditure Realization
Investasi Barang Modal atau Capital Expenditure (Capex) Capital expenditure (Capex) represents the outflow of funds used
merupakan aktivitas pengeluaran dana yang digunakan untuk to acquire assets or investments expected to generate future
membeli sejumlah aset atau investasi yang diharapkan dapat economic benefits.
memberikan nilai manfaat di masa depan.
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Management Discussion and Analyisis
Secara umum, belanja modal Perseroan digunakan untuk kegiatan In general, the Company’s capital expenditure is allocated to
operasional Perseroan. Sumber pendanaan yang digunakan untuk support its operational activities. The funding sources for routine
pembelanjaan modal rutin (tidak termasuk transaksi akuisisi) selama capital expenditure (excluding acquisition transactions) during
periode di atas secara umum berasal dari kas operasional serta the period were primarily derived from operating cash flows and
pembiayaan dari pinjaman sindikasi Perseroan tidak melakukan financing from syndicated loans. The Company did not undertake
transaksi lindung nilai dalam mata uang asing untuk pembelian any foreign exchange hedging transactions related to capital
barang modal. Dalam melakukan pembelian barang modal, expenditure. Capital expenditure planning is conducted in alignment
Perseroan telah merencanakan pembelian barang modal tersebut with its intended use and operational requirements.
sesuai dengan peruntukannya.
Capex yang terealisasi pada tahun 2025 adalah sebesar Rp427,27 Capital expenditure in 2025 amounted to Rp427.27 billion, a
miliar, menurun 26,97% atau Rp157,81 miliar dibandingkan Rp585,1 decrease of 26.97% or Rp157.81 billion compared to Rp585.1 billion
miliar pada tahun 2024. Penurunan ini sejalan dengan selesainya in 2024. The decrease conforms with the completion of the major
fase investasi utama, ditandai dengan commissioning 3 (tiga) investment phase, marked by the commissioning of 3 (three)
fasilitas produksi baru sepanjang tahun 2025. production facilities throughout 2025.
Seiring dengan beralihnya fokus dari ekspansi kapasitas ke As the Company’s focus shifts from capacity expansion to asset
optimalisasi dan utilisasi aset, nilai committed Capex juga menurun optimization and utilization, committed Capex value also decreased
signifikan dari Rp490 miliar pada tahun 2024 menjadi Rp143 miliar significantly from Rp490 billion in 2024 to Rp143 billion in 2025. This
pada tahun 2025. Kondisi ini mencerminkan transisi Perseroan menuju reflects the Company’s transition into a more stable operational
fase operasional yang lebih stabil, dengan disiplin alokasi modal phase, while maintaining disciplined capital allocation. With the
yang tetap terjaga. Dengan siklus investasi yang telah sebagian investment cycle largely completed and the new facilities now
besar terselesaikan dan fasilitas baru mulai memberikan kontribusi contributing to operational performance, the Company is well
terhadap kinerja operasional, Perseroan berada pada posisi yang positioned to generate stronger free cash flow conversion in the
lebih siap untuk memperkuat arus kas secara berkelanjutan dalam coming years.
beberapa tahun ke depan.
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Perbandingan antara Target dan Realisasi
Tahun 2025
Comparison of Target and Realization In 2025
[IR-4F]
Secara garis besar, Perseroan menargetkan pertumbuhannya In general, the Company targets annual growth of approximately
sebesar 1,5-2x dari nilai PDB nasional setiap tahunnya. Proyeksi ini 1.5-2.0x the national GDP growth. This projection takes into account
mempertimbangkan kontribusi dan pangsa pasar Perseroan di the Company’s contribution and market share across all industry
semua sektor industri yang relevan dengan bisnis yang dijalankannya, sectors relevant to its business, including healthcare, retail, consumer
seperti medis, ritel, barang konsumsi, infrastruktur, dan manufaktur goods, infrastructure, and other manufacturing sectors. The rapid
lainnya. Pesatnya perkembangan sektor-sektor tersebut turut development of these sectors continues to influence the Company’s
memengaruhi kemajuan dan perkembangan Perseroan saat ini dan growth trajectory, both in the present and in the future.
di masa mendatang.
Uraian Satuan Target 2025 Realisasi 2025 Pencapaian Target
Description Unit 2025 Target 2025 Target Achievements
Realisation
Kinerja Produksi | Production Performance
Produksi Gas | Gas production Juta ton | Million ton 759 729 96,14%
Kinerja Keuangan | Financial Performance
Penjualan Bersih | Net sales Rp juta | Rp million 3.265.922 3.008.803 92,13%
Laba Kotor | Gross Margin Rp juta | Rp million 1.824.957 1.381.043 75,68%
Struktur Modal | Capital Structure
Total Liabilitas | Total Liabilities Rp juta | Rp million 4.597.588 4.612.426 100,32%
Total Ekuitas | Total Equity Rp juta | Rp million 3.965.748 3.847.219 97,01%
Total Liabilitas dan Ekuitas Rp juta | Rp million 8.563.336 8.459.645 98,79%
Total Liabilities and Equity
Rasio Utang terhadap Ekuitas Kali (x) |Times (x) 1,16 1,20 103,41%
Debt to Equity Ratio
Prospek Usaha
Business Prospects
[IR-4G]
Pada tahun 2026, perekonomian global diproyeksikan tetap In 2026, the global economy is projected to continue growing at a
tumbuh moderat di tengah ketidakpastian geopolitik, fragmentasi moderate pace amid geopolitical uncertainty, trade fragmentation,
perdagangan, serta normalisasi kebijakan moneter global. and the normalization of global monetary policies. The International
International Monetary Fund dalam World Economic Outlook Update Monetary Fund, in its January 2026 World Economic Outlook Update,
Januari 2026 memproyeksikan pertumbuhan ekonomi global sekitar projects global economic growth of approximately 3.3% in 2026,
3,3% pada 2026, relatif stabil dengan tahun 2025, dan inflasi global broadly unchanged from 2025, while global inflation is expected to
diperkirakan menurun menuju kisaran 3,8%.1) Meskipun volatilitas decline toward around 3.8%.1) Despite risks from commodity price
harga komoditas dan dinamika suku bunga global masih menjadi volatility and global interest rate dynamics, the global outlook is
risiko, prospek global dinilai tetap resilien. considered to remain resilient.
Sejalan dengan kondisi global tersebut, perekonomian Indonesia In line with global conditions, Indonesia’s economy is projected to
diproyeksikan tetap tumbuh dengan ketahanan yang kuat. maintain strong resilience. Based on government projections and
Berdasarkan proyeksi pemerintah dan Laporan Perekonomian the Indonesia Economic Report 2025 published by Bank Indonesia,
Indonesia 2025 yang diterbitkan oleh Bank Indonesia, pertumbuhan national economic growth in 2026 is expected to range between
ekonomi nasional pada 2026 diperkirakan berada pada kisaran 5,1%- 5.1%-5.3%, supported by stable household consumption, increased
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Management Discussion and Analyisis
5,3%, didukung oleh konsumsi rumah tangga yang stabil, investasi investment, and a resilient external sector. Inflation is projected
yang meningkat, serta kinerja sektor eksternal yang terjaga. Inflasi to remain within the target range of 2%-4%, supported by stable
diproyeksikan tetap berada dalam kisaran sasaran 2%-4%, dengan exchange rates and a robust financial system.2)
stabilitas nilai tukar dan sistem keuangan yang tetap kuat.2)
Pemerintah tetap menargetkan akselerasi pertumbuhan ekonomi The government continues to target accelerated economic
menuju kisaran 8% pada periode 2028-2029 melalui transformasi growth toward approximately 8% in the 2028-2029 period through
struktural, hilirisasi sumber daya alam, serta penguatan sektor structural transformation, natural resource downstreaming, and
manufaktur dan investasi. Dukungan terhadap pertumbuhan strengthening of the manufacturing and investment sectors.
ekonomi juga diperkirakan tetap datang dari sektor industri Support for economic growth is also expected to come from the
manufaktur. Target pertumbuhan manufaktur sebesar 7,29% manufacturing sector, with a targeted growth rate of 7.29% as part
menjadi bagian dari agenda percepatan hilirisasi dan peningkatan of the acceleration of downstream activities and enhancement
daya saing industri nasional. Target kontribusi industri manufaktur of national industrial competitiveness. The long-term target of
sebesar 21,9% terhadap PDB pada tahun 2045 tetap menjadi arah increasing the manufacturing sector’s contribution to 21.9% of GDP
kebijakan jangka panjang.3) by 2045 remains a key policy direction.3)
Sebagai bagian dari strategi penguatan industri, pemerintah juga As part of efforts to strengthen the industrial sector, the government
mendorong peningkatan kinerja beberapa subsektor prioritas. is also encouraging improved performance across priority
Target pertumbuhan Ditjen Industri Agro sebesar 6,14%, Ditjen Industri subsectors. Growth targets include 6.14% for the Agro Industry
Kimia, Farmasi, dan Tekstil sebesar 4,76%, Ditjen Industri Logam, Directorate General, 4.76% for the Chemical, Pharmaceutical, and
Mesin, Alat Transportasi, dan Elektronika sebesar 6,87%, serta Ditjen Textile Industry Directorate General, 6.87% for the Metal, Machinery,
Industri Kecil, Menengah, dan Aneka sebesar 4,25% menjadi dasar Transportation Equipment, and Electronics Industry Directorate
penguatan struktur industri nasional. Keberlanjutan pertumbuhan General, and 4.25% for the Small, Medium, and Miscellaneous
subsektor tersebut memberikan landasan permintaan yang solid Industry Directorate General. Sustained growth across these
terhadap gas industri, khususnya untuk pengolahan logam, kimia, subsectors provides a solid demand foundation for industrial gases,
farmasi, makanan dan minuman, serta sektor manufaktur berbasis particularly for metal processing, chemicals, pharmaceuticals, food
ekspor.4) and beverages, and export-oriented manufacturing.4)
Di sektor energi, Laporan Perekonomian Indonesia 2025 mencatat In the energy sector, the Indonesia Economic Report 2025 highlights
stabilitas produksi migas dan komitmen investasi hulu yang tetap stable oil and gas production and continued strong upstream
kuat. Investasi hulu migas diperkirakan berada pada kisaran USD15- investment commitments. Upstream oil and gas investment is projected
17 miliar, dengan target peningkatan produksi gas domestik guna to range between USD15–17 billion, with a focus on increasing domestic
mendukung ketahanan energi nasional.2) Stabilitas produksi dan gas production to support national energy security.2) The stability of
investasi ini memberikan efek berganda terhadap sektor penunjang, production and investment is expected to generate multiplier effects
termasuk industri pengolahan dan distribusi gas. on supporting sectors, including gas processing and distribution.
Perseroan berada dalam posisi yang kuat untuk memanfaatkan The Company is well positioned to capitalize on this growth
momentum pertumbuhan ini. Fitch Ratings mengafirmasi peringkat momentum. Fitch Ratings has affirmed the Company’s rating at
Perseroan pada level "A(idn)" dengan outlook stabil, serta "A(idn)" with a stable outlook and projects net EBITDA leverage
memproyeksikan rasio EBITDA net leverage membaik menjadi to improve to approximately 3.4x in 2025 and 2.9x in 2026.5) This
sekitar 3,4x pada 2025 dan 2,9x pada 2026.5) Proyeksi tersebut projection reflects strengthening credit metrics and ongoing
mencerminkan penguatan profil kredit Perseroan dan perbaikan improvements in the Company’s capital structure.
struktur permodalan yang berkelanjutan.
Pendapatan Perseroan diperkirakan meningkat sekitar 3%-4% The Company’s revenue is expected to grow by approximately 3%-
per tahun pada periode 2024-2026, didukung oleh peningkatan 4% annually over the 2024-2026 period, supported by increased
aktivitas industri manufaktur, proyek hilirisasi mineral, ekspansi manufacturing activity, mineral downstreaming projects, expansion
kawasan industri, serta permintaan gas industri dan gas medis yang of industrial estates, and continued growth in demand for industrial
terus tumbuh. Dengan ekspansi kapasitas produksi, penguatan and medical gases. Through capacity expansion, strengthening
jaringan distribusi nasional, serta disiplin operasional, Perseroan of its national distribution network, and operational discipline, the
optimis dapat mempertahankan pertumbuhan dan meningkatkan Company is confident in its ability to sustain growth and further
pangsa pasar pada tahun mendatang. enhance its market share in the coming years.
Sumber: Sources:
1). International Monetary Fund (IMF). World Economic Outlook Update, Januari 2026. 1). International Monetary Fund. World Economic Outlook Update, January 2026.
2). Bank Indonesia. Laporan Perekonomian Indonesia 2025. 2). Bank Indonesia. Indonesia Economic Report 2025.
3). Kementerian Koordinator Bidang Perekonomian Republik Indonesia. Proyeksi 3). Coordinating Ministry for Economic Affairs of the Republic of Indonesia. National
Pertumbuhan Jangka Menengah Nasional. Medium-Term Growth Projections.
4). Kementerian Perindustrian Republik Indonesia. Target Pertumbuhan Manufaktur dan 4). Ministry of Industry of the Republic of Indonesia. Manufacturing Growth Targets and
Peta Jalan Industri 2025-2045. Industrial Roadmap 2025-2045.
5). Fitch Ratings. "Fitch Affirms Samator Indo Gas at ‘A(idn)’; Outlook Stable". 5). Fitch Ratings. "Fitch Affirms Samator Indo Gas at ‘A(idn)’; Outlook Stable".
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Target Perseroan Tahun 2026
The Company’s Targets for 2026
Di tahun 2026, Perseroan menargetkan pertumbuhan sebesar 1,5- In 2026, the Company targets growth of 1.5-2.0x the growth of
2,0x dari pertumbuhan Produk Domestik Bruto (PDB) dan margin Gross Domestic Product (GDP), with a net profit margin of 7–8%.
laba bersih sebesar 7-8%. Target ini didukung oleh kontribusi dari 3 This target is supported by contributions from three production
(tiga) fasilitas produksi yang mulai beroperasi pada tahun 2025 dan facilities that commenced operations in 2025 and are expected
akan memberikan kontribusi penuh terhadap kinerja pada tahun to deliver full-year contributions in 2026, as well as positive growth
2026, serta prospek pertumbuhan pada sektor-sektor utama seperti prospects across key sectors such as manufacturing, healthcare,
industri manufaktur, kesehatan, dan infrastruktur yang tetap positif. and infrastructure.
Pencapaian target tersebut didorong oleh kelanjutan inisiatif The achievement of these targets will be driven by the continuation
peningkatan produktivitas dan efisiensi operasional, termasuk of productivity enhancement and operational efficiency initiatives.
pemeliharaan stabilitas pabrik dan peningkatan utilisasi aset, These include maintaining plant stability and increasing asset
pengendalian biaya penjualan dan SG&A secara disiplin, utilisation, enforcing disciplined control over selling and SG&A
serta akselerasi digitalisasi melalui sentralisasi dan otomatisasi expenses, and accelerating digitalisation through the centralisation
proses kunci seperti auto-invoice, cylinder tracking, dan route and automation of key processes such as auto-invoicing, cylinder
optimization. Peningkatan utilisasi aset dan efisiensi biaya ini tracking, and route optimisation. Improvements in asset utilisation
diharapkan mendorong perbaikan struktur biaya produksi, sehingga and cost efficiency are expected to enhance the production cost
memberikan leverage operasional yang lebih tinggi terhadap structure and provide greater operating leverage to support gross
pertumbuhan laba kotor. profit growth.
Detail target Perseroan untuk tahun 2026 adalah sebagai berikut: Details of the Company’s 2026 targets are as follows:
Uraian Satuan Realisasi 2025 Target 2026
Description Unit 2025 Realisation 2026 Target
Kinerja Produksi | Production Performance
Produksi Gas | Gas production juta ton | million ton 729 838
Kinerja Keuangan | Financial Performance
Penjualan Bersih | Net sales Rp juta | Rp million 3.008.803 3.318.148
Laba Kotor | Gross Margin Rp juta | Rp million 1.381.043 1.866.362
Struktur Modal | Capital Structure
Total Liabilitas | Total Liabilities Rp juta | Rp million 4.612.426 4.315.920
Total Ekuitas | Total Equity Rp juta | Rp million 3.847.219 4.081.605
Total Liabilitas dan Ekuitas | Total Liabilities and Equity Rp juta | Rp million 8.459.645 8.397.525
Rasio Utang terhadap Ekuitas |Debt to Equity Ratio Kali (x) | Times (x) 1,20 1,06
Informasi Keuangan yang Telah Dilaporkan yang
Mengandung Kejadian Luar Biasa atau Jarang
Terjadi
Reported Financial Information Containing Extraordinary or
Nonrecurring Events
Sepanjang tahun 2025, tidak terdapat informasi keuangan yang telah Over the course of 2025, there were no reported financial events
dilaporkan yang mengandung kejadian luar biasa atau jarang terjadi. containing extraordinary or nonrecurring events. All transactions
Transaksi yang dilakukan selama tahun berjalan adalah transaksi carried out during the year were conducted in the normal course of
yang wajar, baik untuk operasional, investasi, maupun pendanaan. business, whether related to operations, investments, or financing.
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Informasi dan Fakta Material yang Terjadi Setelah
Tanggal Laporan Akuntan
Material Information and Facts after the Accountant’s
Report Date
Tidak terdapat informasi dan fakta material yang terjadi setelah There were no material information or events occurring after the
tanggal laporan akuntan yaitu 31 Desember 2025 hingga Laporan date of the auditor’s report, December 31, 2025, up to the issuance
Tahunan ini diterbitkan. of this Annual Report.
Kebijakan Dividen
Dividend Policy
Sesuai ketentuan Undang-Undang Perseroan Terbatas (UUPT), In accordance with the provisions of the Limited Liability Company
Perseroan memiliki kewajiban untuk membayarkan dividen sebesar Law (UUPT), the Company is required to distribute dividends
20,00% dari laba operasional. Penetapan pembagian dividen of 20.00% of its operating profit. The determination of dividend
Perseroan mengacu pada keputusan hasil RUPS dengan tetap distribution is based on resolutions of the General Meeting of
mempertimbangkan kebutuhan pendanaan untuk pengembangan Shareholders (GMS), while taking into account funding requirements
usaha. for business development.
Berdasarkan RUPS yang dilakukan Perseroan pada Senin, 13 Juni Based on the GMS held on Monday, June 13, 2025, the Shareholders
2025, Pemegang Saham memutuskan untuk membagikan dividen resolved to distribute cash dividends from the 2024 financial year net
tunai dari laba bersih tahun buku 2024 kepada para Pemegang income to Shareholders amounting to Rp8.56 per share, or a total of
Saham dengan nilai masing-masing sebesar Rp8,56 per saham atau Rp26.25 billion. The dividend distribution schedule is as follows:
total seluruhnya sebesar Rp26,25 miliar. Adapun jadwal pembagian
dividen ditetapkan sebagai berikut:
Tanggal Cum Dividen di Pasar Reguler dan Pasar Negosiasi 23 Juni 2025 | June 23, 2025
Cum Dividend in the Regular Market and Negotiation Market
Tanggal Ex Dividen di Pasar Reguler dan Pasar Negosiasi 24 Juni 2025 | June 24, 2025
Ex-Dividend in the Regular Market and Negotiation Market
Tanggal Cum Dividen di Pasar Tunai | Cum Dividend in the Cash Market 25 Juni 2025 | June 25, 2025
Tanggal Ex Dividen di Pasar Tunai | Ex-Dividend in the Cash Market 26 Juni 2025 | June 26, 2025
Tanggal Daftar Pemegang Saham (DPS) yang berhak atas dividen tunai 25 Juni 2025 | June 25, 2025
Date of List of Shareholders entitled to cash dividends
Tanggal Pembayaran Dividen | Dividend Payment Date 17 Juli 2025 | July 17, 2025
Uraian Tahun Buku 2024 Tahun Buku 2023 Description
2024 Financial Year 2023 Financial Year
Laba Bersih (Rp juta) 104.947 165.413 Net Profit (Rp million)
Dividen | Dividend
Jumlah Saham (Lembar Saham) 3.066.660.000 3.066.660.000 Total Shares (Shares)
Dividen per Saham (Rp) 8,56 10,8 Dividend per Share (Rp)
Rasio Pembayaran Dividen (%) 25 20 Dividend Payment Ratio (%)
Tanggal Pengumuman 17 Juni 2025 26 Juni 2024 Announcement Date
June 17, 2025 June 26, 2024
Tanggal Pembayaran 17 Juli 2025 26 Juli 2024 Payment Date
July 17, 2025 July 26, 2024
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Realisasi Penggunaan Dana Hasil
Penawaran Umum
Realization on the Use of Proceeds from Public Offering
Pada tahun 2025, realisasi penggunaan dana hasil penawaran In 2025, the realization of the use of proceeds from the Company’s
umum Perseroan mencakup: public offerings included:
• Obligasi Berkelanjutan III Samator Indo Gas Tahap I Tahun • Samator Indo Gas Shelf Registration Bond III Phase I Year 2023
2023 (Seri A dan Seri B) (Series A and Series B)
• Sukuk Ijarah Berkelanjutan III Samator Indo Gas Tahap I Tahun • Samator Indo Gas Shelf Registration Sukuk Ijarah III Phase I Year
2023 (Seri A dan Seri B) 2023 (Series A and Series B)
Perseroan senantiasa mematuhi peraturan yang berlaku, termasuk The Company consistently complies with applicable regulations,
Peraturan Otoritas Jasa Keuangan No. 30/2015 mengenai Laporan including Financial Services Authority Regulation No. 30/2015
Realisasi Penggunaan Dana Hasil Penawaran Umum. Per 30 Juni regarding the Report on the Realization of the Use of Public Offering
2025, seluruh dana hasil penawaran umum telah habis digunakan Proceeds. As of June 30, 2025, all proceeds from the public offerings
dan Perseroan telah menyampaikan Laporan Realisasi Penggunaan had been fully utilized, and the Company has submitted the Report
Dana Hasil Penawaran Umum terkait Obligasi dan Sukuk Ijarah on the Realization of the Use of Public Offering Proceeds related to
Berkelanjutan III Samator Indo Gas Tahap I Tahun 2023 adalah the Shelf Registration Bond and Sukuk Ijarah III Samator Indo Gas
sebagai berikut: Phase I Year 2023 as follows:
Nama Emisi Jumlah Hasil Biaya Hasil Rencana Penggunaan Dana Menurut Prospektus Realisasi Penggunaan Dana Menurut Sisa Dana
Name of Issuance Penawaran Penawaran Realisasi Designated Use of Funds as Prospektus Hasil
Umum Umum Bersih Described in the Prospectus Realization on the Use of Funds as Penawaran
(Rp Juta) (Rp juta) (Rp Juta) Described in the Prospectus Umum
Gross Offering Net Remaining
Proceeds (Rp Costs (Rp Proceeds Fund from
Million) Million) (Rp Investasi Investasi Jumlah Investasi Investasi Jumlah Public
Million) Mesin & Sarana Total Mesin & Sarana Total Offering
Peralatan Pemasaran Peralatan Pemasaran
Machinery & Marketting Machinery & Marketting
Equipment Channel Equipment Channel
Investment Investmen Investment Investmen
PENAWARAN UMUM OBLIGASI | BONDS PUBLIC OFFERING
Obligasi Berkelanjutan III Samator Indo Gas Tahap I Tahun 2023
Shelf Bonds III Samator Indo Gas Phase I 2023
Seri A 41.000 841 40.159 24.095 16.064 40.159 24.095 16.064 40.159 0
Series A
Seri B 29.000 595 28.405 17.043 11.362 28.405 17.043 11.362 28.405 0
Series B
Sub Total 70.000 1.436 68.564 41.138 27.426 68.564 41.138 27.426 68.564 0
Obligasi
Subtotal Bonds
PENAWARAN UMUM IJARAH | IJARAH PUBLC OFFERING
Sukuk Ijarah Berkelanjutan III Samator Indo Gas Tahap I Tahun 2023
Shelf Sukuk Ijarah III Samator Indo Gas Phase I 2023
Seri A 35.500 774 34.726 20.836 13.890 34.726 20.836 13.890 34.726 0
Series A
Seri B 34.500 752 33.748 20.249 13.499 33.748 20.249 13.499 33.748 0
Series B
Sub Total 70.000 1.526 68.474 41.085 27.389 68.474 41.085 27.389 68.474 0
Ijarah
Subtotal Ijarah
Total Obligasi 140.000 2.962 137.038 82.223 54.815 137.038 82.223 54.815 137.038 0
dan Ijarah
Total Bonds
and Ijarah
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Analisis dan Pembahasan Manajemen
Management Discussion and Analyisis
Informasi Material Mengenai Investasi,
Ekspansi, Divestasi, Penggabungan/Peleburan
Usaha, Akuisisi, Restrukturisasi Utang/Modal
Material Information on Investment, Expansion, Divestment,
Business Merger, Acquisition, and Debt/Capital Restructuring
Pada tahun 2025, Perseroan merealisasikan ekspansi kapasitas In 2025, the Company realized an expansion of its production
produksi melalui pengoperasian sejumlah fasilitas baru yang berlokasi capacity through the commissioning of several new facilities
strategis untuk mendukung kebutuhan industri nasional. Ekspansi ini strategically located to support national industrial demand. This
mencerminkan komitmen Perseroan dalam memperkuat jaringan expansion reflects the Company’s commitment to strengthening
produksi serta meningkatkan keandalan pasokan gas industri di its production network and enhancing the reliability of industrial gas
berbagai wilayah. supply across various regions.
Beberapa proyek ekspansi utama yang telah direalisasikan meliputi: Key expansion projects realized during the year include:
1. Pabrik Liquefaction di Batam dan Cikande untuk memperkuat 1. Liquefaction plants in Batam and Cikande to strengthen liquid
kapasitas produksi gas cair yang mendukung kebutuhan industri gas production capacity, supporting demand in the Batam and
di kawasan industri Batam dan Banten serta sekitarnya. Banten industrial areas and surrounding regions.
2. Pabrik Nitrogen On-Site di Batam untuk memasok kebutuhan 2. An on-site nitrogen plant in Batam to supply dedicated industrial
pelanggan industri utama secara dedicated, khususnya pada customers, particularly in the manufacturing and energy sectors.
sektor manufaktur dan energi
Transaksi Material yang Mengandung Benturan
Kepentingan dan/atau Pihak Afiliasi
Material Transactions Containing Conflicts of Interest and/or
Affiliated Parties
Transaksi Pihak Berelasi
Related Party Transactions
Kelompok Usaha melakukan transaksi dengan pihak-pihak The Group engages in transactions with related parties as defined
berelasi sebagaimana didefinisikan dalam PSAK 7 (Revisi 2010), under PSAK 7 (Revised 2010), "Related Party Disclosures." Related
"Pengungkapan Pihak-pihak Berelasi". Pihak-pihak berelasi adalah parties include companies and individuals that have direct or
perusahaan dan perorangan yang mempunyai keterkaitan indirect ownership or management relationships with the Company.
kepemilikan atau kepengurusan secara langsung maupun tidak
langsung dengan Perseroan.
Pada tahun 2025, Perseroan melakukan transaksi dengan pihak In 2025, the Company conducted transactions with related parties,
berelasi antara lain dalam bentuk penjualan produk gas serta jasa including sales of gas products as well as services and equipment
dan peralatan (kurang dari 5% dari jumlah pendapatan bersihnya), (representing less than 5% of total net revenue), purchases of gas
pembelian produk gas, serta gaji dan imbalan jangka pendek products, and salaries and other short-term employee benefits for
lainnya untuk manajemen kunci. Rincian transaksi dengan pihak- key management personnel. Details of these transactions, along
pihak berelasi tersebut, beserta sifat hubungan dengan pihak- with the nature of the relationships, are disclosed in Note 36 to the
pihak tersebut, disajikan dalam Catatan 36 atas Laporan Keuangan Consolidated Financial Statements.
Konsolidasian.
Seluruh transaksi afiliasi yang dilakukan pada tahun 2025 dilakukan All affiliated transactions carried out in 2025 were conducted in
dan memenuhi prinsip transaksi yang wajar (Arm’s Length principles) accordance with arm’s length principles and in compliance with
dan sesuai dengan peraturan perundang-undangan yang berlaku. applicable laws and regulations. Transactions during the year were
Transaksi yang dilakukan sepanjang tahun 2025 adalah atas dasar based on the Company’s operational needs and were free from
kebutuhan Perusahaan dan bebas dari konflik kepentingan. conflicts of interest.
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Pengaruh Perubahan Regulasi Pemerintah
terhadap Perseroan
Impact of the Government Regulation Changes
on the Company
Sepanjang tahun 2025, implementasi serta dinamika kebijakan During 2025, the implementation and ongoing uncertainty
Harga Gas Bumi Tertentu (HGBT) memberikan tantangan tersendiri, surrounding the Fixed Natural Gas Price (HGBT) policy presented
khususnya dalam pengelolaan margin. Perseroan merespons kondisi certain challenges, particularly in relation to margin management.
tersebut secara proaktif melalui penyesuaian harga, optimalisasi The Company proactively addressed these dynamics through
biaya, serta pengelolaan kontrak secara disiplin, sehingga mampu pricing adjustments, cost optimization, and disciplined contract
menjaga stabilitas margin dan kinerja operasional. Selain hal management, enabling it to preserve margins and maintain stable
tersebut, tidak terdapat perubahan peraturan perundang- operational performance. No other regulatory changes had a
undangan lain yang berdampak material terhadap kinerja material impact on the Company's performance during the year.
Perseroan sepanjang tahun.
Perubahan Kebijakan Akuntansi yang
Berdampak Terhadap Laporan Keuangan
Perseroan
Changes in Accounting Policies Impacting the Company’s
Financial Statements
Hingga 31 Desember 2025, tidak terdapat perubahan kebijakan As of December 31, 2025, there were no accounting policy changes
akuntansi yang berdampak signifikan terhadap Laporan Keuangan that had a significant impact on the Company's Consolidated
Konsolidasian Perseroan. Financial Statements.
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Tata Kelola Perusaaan
Good Corporate Governance
05
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Tata Kelola Perusahaan
Good Corporate Governance
PT Samator Indo Gas Tbk telah menjalankan bisnisnya selama PT Samator Indo Gas Tbk has operated for more than a century,
lebih dari sepuluh dekade dan tumbuh bersama dinamika industri in conformity with the shifting dynamics of the national industry.
nasional. Sepanjang perjalanan tersebut, Perseroan sangat Throughout this journey, the Company has recognized that
memahami bahwa penerapan tata kelola perusahaan yang baik the implementation of Good Corporate Governance (GCG) is
(Good Corporate Governance/GCG) menjadi fondasi utama dalam a fundamental pillar in ensuring transparent, accountable and
memastikan pengelolaan usaha yang transparan, akuntabel, dan sustainable business management.
berkelanjutan.
Implementasi GCG membentuk cara Perseroan merancang The implementation of GCG shapes the Company’s approach to
kebijakan, menjalankan proses bisnis, serta mengelola risiko dan policy formulation, business operations, and integrated management
kepatuhan secara terintegrasi. Kerangka tata kelola memastikan of risk and compliance. This governance framework ensures that
bahwa setiap keputusan yang diambil mempertimbangkan every decision aligns business performance objectives with prudent
keseimbangan antara pencapaian kinerja usaha, pengelolaan risk management, while fulfilling the Company’s responsibilities to
risiko yang prudent, serta pemenuhan kewajiban Perseroan kepada shareholders and regulators. Through this approach, GCG functions
pemegang saham dan regulator. Dengan pendekatan tersebut, as a guiding mechanism that maintains consistency between
GCG berfungsi sebagai mekanisme pengarah yang menjaga strategy, execution, and oversight across the organization.
konsistensi antara strategi, eksekusi, dan pengawasan di seluruh lini
organisasi.
Pendekatan Tata Kelola Perusahaan yang Baik
Good Corporate Governance Approach
Kepatuhan Etika Berusaha
Compliance Business Ethics
Terhadap peraturan perundang-undangan yang berlaku Sebagai cermin perilaku dunia usaha yang sehat
Compliance with applicable laws and regulations Business ethics as a reflection of sound business behavior
"Iklim investasi yang baik dan pertumbuhan yang berkelanjutan"
"Good investment climate and sustainable growth"
Penerapan GCG yang konsisten juga berperan dalam memperkuat The consistent implementation of GCG also contributes to
disiplin organisasi dan membangun budaya perusahaan yang strengthening organizational discipline and fostering a corporate
berintegritas. Melalui kejelasan peran dan tanggung jawab, culture anchored in integrity. Through clearly defined roles and
mekanisme pengawasan yang efektif, serta penerapan standar responsibilities, effective oversight mechanism, and the application
etika dan kepatuhan, Perseroan mendorong terciptanya perilaku of ethical and compliance standards, the Company promotes
kerja yang profesional di seluruh tingkat organisasi. Budaya tersebut professional conduct across all levels of the organization. This culture
menjadi landasan penting dalam menjaga kepercayaan pemangku forms an essential foundation for maintaining stakeholder trust and
kepentingan dan mendukung keberlanjutan usaha di tengah supporting business sustainability amid the evolving dynamics of the
dinamika industri. industry.
Perseroan berkomitmen untuk terus menyempurnakan penerapan The Company is committed to continuously enhancing its GCG
GCG secara berkelanjutan. Penguatan tata kelola diarahkan untuk practices. The governance strengthening is directed toward
meningkatkan kualitas pengambilan keputusan, memperkuat improving the quality of decision-making, reinforcing business
ketahanan usaha, serta memastikan kesiapan Perseroan dalam resilience, and ensuring the Company’s readiness to adapt to
merespons perubahan regulasi dan perkembangan lingkungan bisnis. regulatory changes and developments in the business environment.
Dengan tata kelola yang kuat dan konsisten, Perseroan optimistis With strong and consistent governance, the Company is confident
dapat menciptakan nilai jangka panjang yang berkelanjutan bagi in its ability to create sustainable long-term value for shareholders
pemegang saham dan seluruh pemangku kepentingan. and stakeholders.
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Landasan Hukum
Legal Basis
Perseroan menerapkan GCG dengan berpedoman pada ketentuan The Company implements GCG in compliance with applicable laws
peraturan perundang-undangan yang berlaku di Indonesia serta and regulations in Indonesia, while proactively adopting the latest
secara aktif mengadopsi perkembangan regulasi terkini. Landasan regulatory developments. The legal basis for GCG implementation
hukum penerapan GCG merujuk pada kebijakan dan peraturan refers to the following policies and regulations:
perundang-undangan sebagai berikut.
1. Undang-Undang Republik Indonesia, di antaranya: 1. Laws of the Republic of Indonesia, including:
a. Undang-Undang No. 8 Tahun 1995 tanggal 10 a. Law No. 8 of 1995 dated November 10, 1995 on
November 1995 tentang Pasar Modal yang terakhir Capital Markets, which was most recently amended
telah diubah dengan Undang-Undang No. 4 Tahun by Law No. 4 of 2023 on the Development and
2023 tentang Pengembangan dan Penguatan Strengthening of the Financial Sector;
Sektor Keuangan;
b. Undang-Undang No. 31 Tahun 1999 tanggal 16 b. Law No. 31 of 1999 dated August 16, 1999 on the
Agustus 1999 tentang Pemberantasan Tindak Eradication of Corruption Crimes, which was most
Pidana Korupsi yang terakhir telah diubah dengan recently amended by Law No. 30 of 2002 on the
Undang-Undang No. 30 Tahun 2002 tentang Komisi Corruption Eradication Commission and partially
Pemberantasan Tindak Pidana Korupsi dan dicabut revoked by Law No.1 of 2023 on the Criminal Code;
sebagian dengan Undang-Undang No. 1 Tahun 2023
tentang Kitab Undang-Undang Hukum Pidana;
c. Undang-Undang No. 40 Tahun 2007 tanggal 16 c. Law No. 40 of 2007 dated August 16, 2007 on Limited
Agustus 2007 tentang Perseroan Terbatas ("UUPT"); Liability Companies;
d. Undang-Undang No. 11 Tahun 2008 tanggal 21 April d. Law No. 11 of 2008 dated April 21, 2008 on Information
2008 tentang Informasi dan Transaksi Elektronik and Electronic Transactions as amended several
sebagaimana telah diubah beberapa kali dengan times by Law No. 19 of 2016 dated November 25,
Undang-Undang No. 19 Tahun 2016 tanggal 25 2016 and partially revoked by Law No. 1 of 2023 on
November 2016 dan dicabut sebagian dengan the Criminal Code; and
Undang-Undang No. 1 Tahun 2023 tentang Kitab
Undang-Undang Hukum Pidana; serta
e. Undang-Undang No. 14 Tahun 2008 tanggal 30 April e. Law No. 14 of 2008 dated April 30, 2008 on the
2008 tentang Keterbukaan Informasi Publik. Transparency in Public Information.
2. Peraturan Otoritas Jasa Keuangan (POJK) dan Surat 2. Financial Services Authority Regulations (POJK) and
Edaran Otoritas Jasa Keuangan (SEOJK): Financial Services Authority Circular Letters (SEOJK):
a. Peraturan Otoritas Jasa Keuangan No. 33/ a. Financial Services Authority Regulation No. 33/
POJK.04/2014 tanggal 8 Desember 2024 tentang POJK.04/2014 dated December 8, 2024 on Directors
Direksi dan Dewan Komisaris Emiten atau Perseroan and the Board of Commissioners of Issuers or Public
Publik ("POJK 33/2014"); Companies ("POJK 33/2014");
b. Peraturan Otoritas Jasa Keuangan No. 34/ b. Financial Services Authority Regulation No. 34/
POJK.04/2014 tanggal 8 Desember 2024 tentang POJK.04/2014 dated December 8, 2024 on the
Komite Nominasi dan Remunerasi Emiten atau Nomination and Remuneration Committee of Issuers
Perseroan Publik ("POJK 34/2014"); or Public Companies ("POJK 34/2014");
c. Peraturan Otoritas Jasa Keuangan No. 35/ c. Financial Services Authority Regulation No. 35/
POJK.04/2014 tanggal 8 Desember 2024 tentang POJK.04/2014 dated December 8, 2024 on Corporate
Sekretaris Perusahaan Emiten atau Perseroan Publik Secretaries of Issuers or Public Companies ("POJK
("POJK 35/2014"); 35/2014");
d. Peraturan Otoritas Jasa Keuangan No. 08/ d. Financial Services Authority Regulation No. 08/
POJK.04/2015 tanggal 25 Juni 2015 tentang Situs POJK.04/2015 dated June 25, 2015 on Issuer or Public
Web Emiten atau Perusahaan Publik ("POJK 8/2015"); Company Websites ("POJK 8/2015");
e. Peraturan Otoritas Jasa Keuangan No. 21/ e. Financial Services Authority Regulation No. 21/
POJK.04/2015 tanggal 16 November 2015 tentang POJK.04/2015 dated November 16, 2015 on the
Penerapan Pedoman Tata Kelola Perseroan Terbuka Implementation of Public Company Governance
("POJK 21/2015"); ("POJK 21/2015");
f. Peraturan Otoritas Jasa Keuangan No. 30/ f. Financial Services Authority Regulation No. 30/
POJK.04/2015 tanggal 16 Desember 2015 tentang POJK.04/2015 dated December 16, 2015 concerning
Laporan Realisasi Penggunaan Dana Hasil the Report on the Realization of the Use of Public
Penawaran Umum ("POJK 30/2015"); Offering Proceeds ("POJK 30/2015");
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Tata Kelola Perusahaan
Good Corporate Governance
g. Peraturan Otoritas Jasa Keuangan No. 31/ g. Financial Services Authority Regulation No. 31/
POJK.04/2015 tanggal 16 Desember 2015 tentang POJK.04/2015 dated December 16, 2015 on the
Keterbukaan atas Informasi atau Fakta Material oleh Transparency of Material Information or Facts by
Emiten atau Perusahaan Publik ("POJK 31/2015"); Issuers or Public Companies ("POJK 31/2015");
h. Surat Edaran Otoritas Jasa Keuangan No. 32/ h. Financial Services Authority Circular Letter No.
SEOJK.04/2015 tanggal 17 November 2015 tentang 32/SEOJK.04/2015 dated November 17, 2015 on
Pedoman Tata Kelola Perusahaan Terbuka ("SEOJK Guidelines for Public Company Governance ("SEOJK
32/2015"); 32/2015");
i. Peraturan Otoritas Jasa Keuangan No. 55/ i. Financial Service Authority Regulation No. 55/
POJK.04/2015 tanggal 23 Desember 2015 tentang POJK.04/2015 dated December, 23 2015 on the
Pembentukan dan Pedoman Pelaksanaan Kerja Establishment and Guidelines for Implementing the
Komite Audit ("POJK 55/2015"); Work of Audit Committee ("POJK 55/2015");
j. Peraturan Otoritas Jasa Keuangan No. 56/ j. Financial Service Authority Regulation No. 56/
POJK.04/2015 tanggal 23 Desember 2015 tentang POJK.04/2015 dated December 23, 2015 on the
Pembentukan dan Pedoman Penyusunan Piagam Establishment and Guidelines for Preparing the
Unit Audit Internal ("POJK 56/2015"); Internal Audit Unit Charter ("POJK 56/2015");
k. Peraturan Otoritas Jasa Keuangan No. 29/ k. Financial Service Authority Regulation No. 29/
POJK.04/2016 tanggal 29 Juli 2016 tentang Laporan POJK.04/2016 dated July 29, 2016 on the Obligation
Tahunan Emiten atau Perseroan Publik ("POJK to Submit Annual Reports for Issuers or Public
29/2016"); Companies ("POJK 29/2016");
l. Peraturan Otoritas Jasa Keuangan No. 11/ l. Financial Service Authority Regulation No. 11/
POJK.04/2017 tanggal 14 Maret 2017 tentang Laporan POJK.04/2017 dated March, 14 on Ownership Reports
Kepemilikan atau Setiap Perubahan Kepemilikan or Any Changes in Ownership of Public Company
Saham Perseroan Terbuka ("POJK 11/2017"); Shares ("POJK 11/2017");
m. Peraturan Otoritas Jasa Keuangan No. 51/ m. Financial Service Authority Regulation No.
POJK.03/2017 tanggal 18 Juli 2017 tentang Penerapan 51/POJK.03/2017 dated July 18, 2017 on the
Keuangan Berkelanjutan bagi Lembaga Jasa Implementation of Sustainable Finance for Financial
Keuangan, Emiten, dan Perusahaan Publik ("POJK Services Institutions, Issuers, and Public Companies
51/2017"); ("POJK 51/2017");
n. Peraturan Otoritas Jasa Keuangan No. 58/ n. Financial Service Authority Regulation No. 58/
POJK.04/2017 tanggal 6 Desember 2017 tentang POJK.04/2017 dated December 6, 2017 on the
Penyampaian Pernyataan Pendaftaran atau Electronic Submission of Registration Statements or
Pengajuan Aksi Korporasi secara Elektronik ("POJK Corporate Action Submissions ("POJK 58/2017");
58/2017");
o. Peraturan Otoritas Jasa Keuangan No. 75/ o. Financial Service Authority Regulation No. 75/
POJK.04/2017 tanggal 21 Desember 2017 tentang POJK.04/2017 dated December 21, 2017 on
Tanggung Jawab Direksi atas Laporan Keuangan Responsibilities of Directors for Financial Reports
("POJK 75/2017"); ("POJK 75/2017");
p. Peraturan Otoritas Jasa Keuangan No. 7/POJK.04/2018 p. Financial Service Authority Regulation No. 7/
tanggal 25 April 2018 tentang Penyampaian Laporan POJK.04/2018 dated April 25, 2018 on the Submission
melalui Sistem Pelaporan Elektronik Emiten atau of Reports through the Electronic Reporting System
Perusahaan Publik ("POJK 7/2018"); for Issuers or Public Companies ("POJK 7/2018");
q. Peraturan Otoritas Jasa Keuangan No. 15/ q. Financial Service Authority Regulation No. 15/
POJK.04/2020 tanggal 20 April 2020 tentang POJK.04/2020 dated April 20, 2020 on Plans
Rencana dan Penyelenggaraan Rapat Umum and Implementation of the General Meeting of
Pemegang Saham Perseroan Terbuka ("POJK Shareholders of Public Companies ("POJK 15/2020");
15/2020");
r. Peraturan Otoritas Jasa Keuangan No. 16/ r. Financial Service Authority Regulation No. 16/
POJK.04/2020 tanggal 20 April 2020 tentang POJK.04/2020 dated April 20, 2020 on the
Pelaksanaan Rapat Umum Pemegang Saham Implementation of Electronic General Meeting of
Perusahaan Terbuka Secara Elektronik ("POJK Shareholders of Public Companies ("POJK 16/2020");
16/2020");
s. Peraturan Otoritas Jasa Keuangan No. 17/ s. Financial Service Authority Regulation No. 17/
POJK.04/2020 tanggal 20 April 2020 tentang POJK.04/2020 dated April 20, on Material
Transaksi Material dan Perubahan Kegiatan Usaha Transactions and Changes in Business Activities
("POJK 17/2020"); ("POJK 17/2020");
t. Peraturan Otoritas Jasa Keuangan No. 42/ t. Financial Service Authority Regulation No. 42/
POJK.04/2020 tanggal 1 Juli 2020 tentang Transaksi POJK.04/2020 dated July 1, 2020 on Affiliate
Afiliasi dan Transaksi Benturan Kepentingan ("POJK Transactions and Conflict of Interest Transactions
42/2020"); ("POJK 42/2020");
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u. Peraturan Otoritas Jasa Keuangan No. 49/ u. Financial Service Authority Regulation No. 49/
POJK.04/2020 tanggal 11 Desember 2020 tentang POJK.04/2020 dated December 11, 2020 concerning
Pemeringkatan Efek Bersifat Utang dan/atau Sukuk Credit Rating on Debt Securities and/or Sukuk
("POJK 49/2020"); ("POJK 49/2020");
v. Peraturan Otoritas Jasa Keuangan No. 14/ v. Financial Service Authority Regulation No. 14/
POJK.04/2022 tanggal 18 Agustus 2022 tentang POJK.04/2022 dated August 18, 2022 on the
Penyampaian Laporan Keuangan Berkala Emiten Submission of Periodic Financial Reports for Issuers
atau Perusahaan Publik ("POJK 14/2022"); or Public Companies ("POJK 14/2022");
w. Peraturan Otoritas Jasa Keuangan No. 15/ w. Financial Service Authority Regulation No. 15/
POJK.04/2022 tanggal 18 Agustus 2022 tentang POJK.04/2022 dated August 18, 2022 on Stock
Pemecahan Saham dan Penggabungan Saham Splits and Reverse Stock Splits by Public Companies
oleh Perusahaan Terbuka ("POJK 15/2022"); ("POJK 15/2022");
x. Surat Edaran Otoritas Jasa Keuangan No. 32/ x. Financial Services Authority Circular Letter No.
SEOJK.04/2015 tanggal 16 Desember 2015 tentang 32/SEOJK.04/2015 dated December 16, 2015 on
Pedoman Tata Kelola Perseroan Terbuka ("SEOJK Guidelines for Corporate Governance of Public
32/2015"); Companies ("SEOJK 32/2015");
y. Peraturan Otoritas Jasa Keuangan No. 78/ y. Financial Service Authority Regulation No. 78/
POJK.04/2017 tentang Transaksi Efek yang Tidak POJK.04/2017 on Securities Transactions Not
Dilarang bagi Orang Dalam ("POJK 78/2017"); Prohibited for Insiders ("POJK 78/2017");
z. Surat Edaran Otoritas Jasa Keuangan No. 16/ z. Financial Services Authority Circular Letter No. 16/
SEOJK.04/2021 tentang Bentuk dan Isi Laporan SEOJK.04/2021 on the Form and Content of Annual
Tahunan Emiten atau Perseroan Publik ("SEOJK Reports for Issuers or Public Companies ("SEOJK
16/2021"); 16/2021");
aa. Peraturan Otoritas Jasa Keuangan No. 4 tahun 2024 aa. Financial Service Authority Regulation No. 4 of 2024
tentang Laporan Kepemilikan atau Setiap Perubahan concerning Reports on Ownership or Any Changes
Kepemilikan Saham Perusahaan Terbuka dan in Ownership of Shares in Public Companies and
Laporan Aktivitas Menjaminkan Saham Perusahaan Reports on Activities of Pledging Shares of Public
Terbuka ("POJK 4/2024"); serta Companies ("POJK 4/2024"); and
ab. Peraturan Otoritas Jasa Keuangan No. 45 Tahun ab. Financial Services Authority Regulation No. 45 of 2024
2024 tentang Pengembangan dan Penguatan concerning the Development and Strengthening of
Emiten dan Perusahaan Publik ("POJK 45/2024") Issuers and Public Companies ("POJK 45/2024");
Dalam memperkuat komitmen terhadap penerapan tata kelola To reinforce its commitment to the implementation of GCG, the
yang baik, penerapan GCG di Perseroan juga didasarkan pada Company adheres to various relevant GCG guidelines, as detailed
berbagai pedoman GCG yang relevan, sebagai berikut. below:
1. Prinsip-prinsip Corporate Governance yang 1. The Corporate Governance Principles developed
dikembangkan oleh Organization for Economic by the Organization for Economic Cooperation and
Cooperation and Development (OECD) tahun 2015. Development (OECD) in 2015.
2. ASEAN Corporate Governance Scorecard tahun 2017. 2. The ASEAN Corporate Governance Scorecard in 2017.
3. Pedoman Umum Governansi Korporat Indonesia (PUGKI) 3. The Indonesian General Guidelines for Corporate
yang dikembangkan oleh KNKG tahun 2021. Governance (PUGKI) developed by the National
Committee on Governance Policy (KNKG) in 2021.
4. Anggaran Dasar Perseroan. 4. The Articles of Association
5. Peraturan internal Perseroan (mencakup di dalamnya 5. The Company’s internal regulations (including the
kebijakan-kebijakan Perseroan). Company’s policies).
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Tata Kelola Perusahaan
Good Corporate Governance
Pedoman dan Kebijakan GCG
GCG Guidelines and Policies
Perseroan telah menyusun dan menetapkan pedoman serta The Company has developed and established GCG guidelines
kebijakan GCG (soft structure) sebagai penunjang penerapan tata and policies as part of its soft structure to support the effective
kelola yang efektif. Soft structure ini memberikan panduan bagi implementation of corporate governance. This soft structure
organ-organ dalam pengambilan keputusan dan memastikan serves as a reference for the Company’s governance bodies in
bahwa proses bisnis mematuhi peraturan yang berlaku. Dengan making decisions and ensures that business processes comply
adanya soft structure ini, Perseroan dapat tetap relevan dan with applicable regulations. Through this framework, the Company
responsif terhadap perubahan peraturan, serta menyelaraskan remains responsive to regulatory developments and aligns its
kebijakan internal dengan kebutuhan yang berkembang. Adapun internal policies with evolving requirements.
soft structure yang dimiliki oleh Perseroan diungkapkan sebagai
berikut:
Soft Structure Penjelasan
Explanation
Anggaran Dasar Gambaran mekanisme kerja yang menjadi dasar atau sumber peraturan/hukum bagi Perseroan dalam
Articles of Association menjalankan aktivitas-aktivitasnya.
Description of the working mechanism that forms the basis or source of regulations/laws for the Company in
conducting its activities.
Pedoman Kerja Dewan Kompilasi dari praktik-praktik pengelolaan Perseroan yang bersumber dari regulasi (undang-undang/
Komisaris dan Direksi peraturan), Anggaran Dasar, dan best practices yang disepakati bersama dalam rangka implementasi GCG.
(Board Manual) Board Manual menjadi pedoman kerja bagi Dewan Komisaris dan Direksi dalam melaksanakan tugas dan
Board Manual fungsinya.
Compilation of the Company’s management practices sourced from regulations (laws/regulations), Articles of
Association, and best practices mutually agreed upon in implementing GCG. The Board of Manual serves as
a working guideline for the Board of Commissioners and the Board of Directors in executing their duties and
responsibilities.
Kode Etik Sistem nilai atau norma yang dianut oleh seluruh Samatorian dalam melaksanakan tugasnya, yang memuat
Code of Ethics etika bisnis dan perilaku seluruh Samatorian dalam mencapai tujuan, Visi dan Misi Perseroan, serta mengatur
mengenai etika hubungan antara Perseroan dengan seluruh pemangku kepentingan.
A value of system or norms adopted by all Samatorians in carrying out their duties, encompassing business
ethics and behavior to achieve the Company’s goals, Vision and Mision, while also regulating ethical relationships
between the Company and stakeholders.
Peraturan Perusahaan Aturan atau pedoman yang ditetapkan untuk mengatur hubungan antara perusahaan dan karyawan, serta
Company Regulation mengatur tata tertib dalam perusahaan. Peraturan ini bertujuan menciptakan lingkungan kerja yang tertib,
adil, dan produktif.
Rules or guidelines established to govern the relationship between the Company and its employees, and
workplace regulations. These rules aim to create an orderly, fair, and productive work environment.
Pedoman Manajemen Langkah-langkah yang diterapkan oleh organisasi untuk mengidentifikasi, menilai, mengelola, dan memantau
Risiko risiko yang dapat memengaruhi tujuan organisasi. Manajemen risiko bertujuan untuk mengurangi atau
Risk Management mengelola ketidakpastian yang dapat menghambat pencapaian tujuan dan keberlanjutan organisasi.
Guidelines Measures implemented by the organization to identify, assess, manage, and monitor risks that may impact
its objectives. Risk management aims to reduce or tackle uncertainties that could hinder the achievement of
organizational goals and sustainability.
Piagam Komite Audit Mendefinisikan peran, tanggung jawab, dan wewenang dari Komite Audit dalam sebuah organisasi, serta
Audit Committee Charter memastikan bahwa komite berfungsi secara efektif dan sesuai dengan standar hukum serta peraturan yang
berlaku.
Defining the roles, responsibilities, and authority of the Audit Committee in an organization, and ensuring that
the committee functions effectively and in accordance with applicable legal and regulatory standards.
Piagam Audit Internal Berperan untuk meningkatkan fungsi pengendalian yang terintegrasi di lingkup Perseroan, dan memastikan
Internal Audit Charter kegiatan operasional telah dijalankan dengan baik sesuai dengan aturan main yang berlaku.
Playing a role in improving the integrated control function within the Company and ensuring that operational
activities have been carried out correctly per the applicable rules of the game.
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Prinsip-Prinsip GCG
GCG Principles
Dalam rangka mewujudkan visi dan melaksanakan misi, Perseroan To actualize its vision and carry out its mission, the Company is
berkomitmen untuk menerapkan prinsip-prinsip GCG sebagaimana committed to implementing GCG principles as stipulated in the
diatur dalam ketentuan POJK tentang Tata Kelola. Penerapan POJK on Governance. These principles function as a reference
prinsip-prinsip ini menjadi acuan dalam penyusunan kebijakan, for policy formulation, decision-making, and the execution of the
pengambilan keputusan, serta pelaksanaan kegiatan usaha Company’s business activities. The basic GCG principles applied by
Perseroan secara menyeluruh. Adapun prinsip dasar GCG yang the Company include:
diterapkan oleh Perseroan meliputi:
1. Transparansi; 1. Transparency;
2. Akuntabilitas; 2. Accountability;
3. Pertanggungjawaban; 3. Responsibility;
4. Independensi; 4. Independence;
5. Kesetaraan dan Kewajaran. 5. Equality and Fairness.
Berikut merupakan penjelasan penerapan prinsip-prinsip tersebut The following outlines the implementation of the principles in the
dalam praktik pengelolaan Perseroan: Company’s management practices:
Prinsip Uraian Implementasi
Principle Description Implementation
Transparansi Keterbukaan dalam melaksanakan Informasi korporasi yang bersifat material dan relevan, seperti Laporan
Transparency proses pengambilan keputusan dan Keuangan Berkala, Laporan Tahunan, keterbukaan informasi, dan informasi
keterbukaan dalam mengemukakan lainnya, dapat diakses dengan mudah oleh seluruh pemangku kepentingan
informasi material dan relevan mengenai melalui situs web www.samatorgas.com. Informasi tersebut disampaikan
Perseroan. secara jelas, akurat, memadai, dapat dibandingkan, serta tepat waktu dan
Transparency in decision-making sesuai dengan ketentuan serta regulasi yang berlaku.
processes and disclosure of material All stakeholders can easily access material and relevant corporate
and relevant information about the information, such as periodic Financial Statements, Annual Reports,
Company. information disclosure, and other relevant information on the website
www.samatorgas.com. This information is presented clearly, comparably,
promptly, in accordance with applicable provisions and regulations.
Akuntabilitas Kejelasan fungsi, pelaksanaan, dan Perseroan memiliki struktur organisasi dengan fungsi dan kedudukan yang
Accountability pertanggungjawaban organ Perseroan jelas untuk setiap karyawan dengan rincian tugas dan tanggung jawab
sehingga pengelolaan Perseroan yang selaras dengan tujuan strategis Perseroan. Setiap karyawan dan
terlaksana secara efektif. organ Perseroan harus mempertanggungjawabkan kinerjanya secara
Clarity of functions, implementation, and transparan dan wajar.
accountability among the Company’s The Company has an organizational structure with well-defined functions
organs to ensure effective management. and positions for each employee, supported by well-articulated duties
and responsibilities aligned with the Company’s strategic objectives. Every
employee and Company organ is required to account for their performance
transparently and fairly.
Tanggung Jawab Kesesuaian dalam pengelolaan Perseroan berkomitmen untuk mematuhi prinsip korporasi yang sehat,
Responsibility Perseroan terhadap peraturan Peraturan Perusahaan, Anggaran Dasar, dan peraturan perundang-
perundang-undangan yang berlaku undangan yang berlaku, serta menjalankan tanggung jawab masyarakat
serta prinsip-prinsip korporasi yang dan lingkungan dengan mengintegrasikan praktik keberlanjutan ke dalam
sehat. aktivitas bisnis dan operasional.
The alignment of the Company’s The Company is committed to adhering to sound corporate principles,
management practices with applicable Company Regulations, the Articles of Association, and applicable laws and
laws and regulations, as well as sound regulations. Additionally, it fulfills its social and environmental responsibilities
corporate principles. by integrating sustainability practices into its business and operational
activities.
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Tata Kelola Perusahaan
Good Corporate Governance
Prinsip Uraian Implementasi
Principle Description Implementation
Kemandirian Perseroan dikelola secara profesional Perseroan berkomitmen untuk tidak terlibat dalam konflik kepentingan
Independence tanpa benturan kepentingan dan apa pun. Komitmen ini diwujudkan dengan mengelola perusahaan secara
pengaruh/tekanan dari pihak mana pun profesional tanpa dipengaruhi oleh pihak mana pun, termasuk melalui
yang tidak sesuai dengan peraturan penunjukan Komisaris Independen dalam struktur manajemen.
perundang-undangan yang berlaku dan The Company is committed to avoiding conflicts of interest. This
prinsip-prinsip korporasi yang sehat. commitment is demonstrated by managing the Company professionally
The Company is governed professionally without being influenced by any party, including in the appointment of
without conflict of interest and any Independent Commissioners in the management Structure.
influence or pressure from any party that
is not in compliance with applicable laws
and regulations, and sound corporate
principles.
Kesetaraan dan Kesetaraan atau kewajaran dalam Perseroan mematuhi peraturan yang berlaku serta menjunjung tinggi
Kewajaran memenuhi hak-hak pemangku keadilan dan kesetaraan. Pemenuhan hak-hak pemangku kepentingan
Equality and kepentingan yang timbul berdasarkan dilakukan secara adil dan transparan sesuai perjanjian dan ketentuan yang
Fairness perjanjian dan peraturan perundang- berlaku, tanpa diskriminasi.
undangan yang berlaku. The Company complies with all governing laws and regulations and
Equality and fairness in fulfilling the upholds justice and equality. The fulfillment of stakeholders’ rights is carried
arising rights of stakeholders based on out fairly and transparently in accordance with applicable agreements and
agreements and applicable laws and regulations, without discrimination.
regulations.
Penerapan Pedoman Tata Kelola
Perusahaan Terbuka
Implementation of Public Company Governance Guidelines
Perseroan berkomitmen mematuhi POJK 21/15 dan SEOJK 32/15. Oleh Perseroan berkomitmen mematuhi POJK 21/15 dan SEOJK 32/15. Oleh
karena itu, Perseroan mengungkapkan realisasi rekomendasi dalam karena itu, Perseroan mengungkapkan realisasi rekomendasi dalam
Pedoman Tata Kelola Perusahaan Terbuka serta memberikan Pedoman Tata Kelola Perusahaan Terbuka serta memberikan
penjelasan transparan untuk rekomendasi yang belum atau tidak penjelasan transparan untuk rekomendasi yang belum atau tidak
diimplementasikan, sebagaimana diungkapkan dalam tabel berikut. diimplementasikan, sebagaimana diungkapkan dalam tabel berikut.
No. Prinsip Realisasi Keterangan
Principle Realization Explanation
ASPEK 1: HUBUNGAN PERUSAHAAN TERBUKA DENGAN PEMEGANG SAHAM DALAM MENJAMIN HAK-HAK PEMEGANG SAHAM
ASPECT 1: THE RELATIONSHIP BETWEEN THE PUBLIC COMPANY AND SHAREHOLDERS TO GUARANTEE THE RIGHTS OF
SHAREHOLDERS
Prinsip 1: Meningkatkan Nilai Penyelenggaraan Rapat Umum Pemegang Saham (RUPS)
Principle 1: Increasing the Value of General Meetings of Shareholders (GMS)
1 Perusahaan Terbuka memiliki cara atau prosedur Perseroan mengadakan prosedur pengumpulan Telah diterapkan.
teknis pengumpulan suara (voting), baik secara suara (voting) dalam setiap RUPS. Applied.
terbuka maupun tertutup yang mengedepankan The Company has carried out the voting
independensi, dan kepentingan Pemegang procedure in all GMS implementations.
Saham.
Public Company has a technical method or
procedure for openly and privately voting while
prioritizing shareholders’ independence and
interests.
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No. Prinsip Realisasi Keterangan
Principle Realization Explanation
2 Seluruh anggota Direksi dan anggota Dewan Selama tidak berhalangan, RUPS Tahunan akan Telah diterapkan.
Komisaris Perusahaan Terbuka hadir dalam RUPS dihadiri oleh seluruh Dewan Komisaris dan Direksi, Applied.
Tahunan. baik secara fisik maupun daring melalui eASY.
All members of the Board of Directors and the KSEI.
Board of Commissioners of Public Company Subject to availability, the Annual GMS (AGMS)
attend the Annual GMS. will be attended by all members of the Board of
Commissioners and the Board of Directors, either
physically or virtually via eASY.KSEI.
3 Ringkasan risalah RUPS tersedia dalam situs web Ringkasan risalah RUPS telah dipublikasikan di Telah diterapkan.
Perusahaan Terbuka paling sedikit selama 1 tahun. situs web Perseroan pada laman Tata Kelola Applied.
A summary of GMS minutes is available on the bagian Rapat Umum Pemegang Saham.
Public Company’s website for at least 1 year. The summary of AGMS minutes has been
published on the Company’s website under the
Governance section of the General Meeting of
Shareholders Page.
Prinsip 2: Meningkatkan Kualitas Komunikasi Perusahaan Terbuka dengan Pemegang Saham dan Investor
Principle 2: Improving the Quality of Public Company’s Communication with Shareholders or Investors.
1 Perusahaan Terbuka memiliki suatu kebijakan Perseroan belum memiliki kebijakan khusus Telah diterapkan secara
komunikasi dengan Pemegang Saham atau terkait komunikasi dengan Pemegang Saham tidak langsung
investor. atau investor. Meskipun demikian, Perseroan Applied indirectly.
Public Company has a communication policy with aktif berkomunikasi melalui investor meeting
the Shareholders or investors. dan keterbukaan informasi di berbagai platform
komunikasi.
The Company has not established a
communication policy with the Shareholders
or investors. However, the Company actively
communicates through investor meetings
and information disclosure through various
communication platforms.
2 Perusahaan Terbuka mengungkapkan kebijakan Perseroan menyediakan keterbukaan informasi Telah diterapkan.
komunikasi Perusahaan Terbuka dengan melalui situs web, sehingga Pemegang Saham Applied.
Pemegang Saham atau investor dalam situs web. atau investor dapat mengakses data dan
Public Company discloses its communication informasi terkini tentang Perseroan.
policy with Shareholders or investors on the The Company provides information disclosure
Company’s website. through its website in which the Shareholders or
investors can access the Company’s data and
most update information.
ASPEK 2: FUNGSI DAN PERAN DEWAN KOMISARIS
ASPECT 2: FUNCTIONS AND ROLES OF THE BOARD OF COMMISSIONERS
Prinsip 3: Memperkuat Keanggotaan dan Komposisi Dewan Komisaris
Principle 3: Strengthening the Membership and Composition of the Board of Commissioners
1 Penentuan jumlah anggota Dewan Komisaris Jumlah anggota Dewan Komisaris telah Telah diterapkan.
mempertimbangkan kondisi Perusahaan Terbuka. ditetapkan sesuai dengan POJK 33/2014. Applied.
The number of members of the Board of The number of Board of Commissioners members
Commissioners’ determination considering the is in accordance with POJK No. 33/2014
conditions of the Public Company.
2 Penentuan komposisi anggota Dewan Komisaris Komposisi Dewan Komisaris Perseroan Telah diterapkan.
memperhatikan keberagaman keahlian, ditetapkan sesuai POJK dengan memperhatikan Applied.
pengetahuan, dan pengalaman yang dibutuhkan. keberagaman, keahlian, pengetahuan, dan
Determining the Board of Commissioners member pengalaman yang relevan.
composition considers the required diversity of The composition of the Board of Commissioners
expertise, knowledge, and experience. follows the POJK by considering the required
diversity, expertise, knowledge, and experience.
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Tata Kelola Perusahaan
Good Corporate Governance
No. Prinsip Realisasi Keterangan
Principle Realization Explanation
Prinsip 4: Meningkatkan Kualitas Pelaksanaan Tugas dan Tanggung Jawab Dewan Komisaris
Principle 4: Improviong the Quality of the Implementation of the Board of Commissioners’ Duties and Responsibilities
1 Dewan Komisaris mempunyai kebijakan penilaian Penilaian kinerja Dewan Komisaris dilakukan Telah diterapkan.
sendiri (self-assessment) untuk menilai kinerja melalui pemantauan terhadap key performance Applied.
Dewan Komisaris. indicator (KPI) yang dilaksanakan secara mandiri
The Board of Commissioners has a self-assesment (self-assessment).
policy to evaluate their performance. The performance evaluation of the Board of
Commissioners is conducted Through monitoring
Key Performance Indicators (KPIs) performed
independently (self-assessment).
2 Kebijakan penilaian sendiri (self-assessment) untuk Informasi mengenai penilaian kinerja Dewan Telah diterapkan.
menilai kinerja Dewan Komisaris diungkapkan Komisaris telah diungkapkan dalam Laporan Applied.
melalui Laporan Tahunan Perusahaan Terbuka. Terintegrasi ini.
The self-assessment policy to evaluate the Board Information regarding the performance
of Commissioners’ performance is disclosed in the evaluation of the Board of Commissioners has
Public Company’s Annual Report. been disclosed in this Integrated Report.
3 Dewan Komisaris mempunyai kebijakan terkait Perseroan belum memiliki kebijakan khusus Dalam proses
pengunduran diri anggota Dewan Komisaris mengenai pengunduran diri anggota Dewan pengembangan.
apabila terlibat dalam kejahatan keuangan. Komisaris yang terlibat kejahatan keuangan, Under development.
The Board of Commissioners has a policy namun telah menetapkan kebijakan umum terkait
regarding the resignation of its members if they pengunduran diri Dewan Komisaris sebagaimana
are involved in financial crimes. diatur dalam Anggaran Dasar Perseroan.
The Company has not established a specific policy
on the resignation of the Board of Commissioners
members if involved in financial crimes. However,
it has a general resignation policy for the Board
of Commissioners as stipulated in the Articles of
Association.
4 Dewan Komisaris atau Komite yang menjalankan Perseroan belum memiliki kebijakan suksesi, Dalam proses
fungsi nominasi dan remunerasi menyusun namun proses suksesi dilakukan melalui RUPS pengembangan.
kebijakan suksesi dalam proses nominasi anggota berdasarkan rekomendasi Komisaris Utama. Under development.
Direksi. The Company has not established a succession
The Board of Commissioners or Committee that policy. However, succession process is carried out
carries out the nomination and remuneration through the GMS based on the recommendation
function formulate a succession policy in the Board from the President Commissioner.
of Directors nomination process.
ASPEK 3: FUNGSI DAN PERAN DIREKSI
ASPECT 3: FUNCTIONS AND ROLES OF BOARD OF DIRECTORS
Prinsip 5: Memperkuat Keanggotaan dan Komposisi Direksi
Principle 5: Strengthening the Membership and Composition of the Board of Directors
1 Penentuan jumlah anggota Direksi Jumlah anggota Direksi telah ditetapkan sesuai Telah diterapkan.
mempertimbangkan kondisi Perusahaan Terbuka. dengan POJK No. 33/2014. Applied
Determining the number of the Board of Directors The number of the Board of Directors members is
considers the Public Company’s conditions. in accordance with POJK No. 33/2014.
2 Penentuan komposisi anggota Direksi Komposisi Direksi Perseroan ditetapkan sesuai Telah diterapkan.
memperhatikan keberagaman keahlian, POJK dengan memperhatikan keberagaman, Applied
pengetahuan, dan pengalaman yang dibutuhkan. keahlian, pengetahuan, dan pengalaman yang
Determining the composition of the Board of relevan.
Directors members takes into account the diversity The composition of the Company's Board of
of skills, knowledge and experience required. Directors is determined in accordance with
POJK by taking into account diversity, expertise,
knowledge and relevant experience.
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No. Prinsip Realisasi Keterangan
Principle Realization Explanation
3 Anggota Direksi yang membawahi bidang Direksi Perseroan mencakup anggota dengan Telah diterapkan.
akuntansi atau keuangan memiliki keahlian dan/ keahlian dan pengalaman di bidang akuntansi Applied.
atau pengetahuan di bidang akuntansi. atau keuangan.
Member of the Board of Directors in charge of The Board of Directors has a member with
accounting or finance possesses expertise and expertise and experience in accounting or finance.
knowledge in accounting.
Prinsip 6: Meningkatkan Kualitas Pelaksanaan Tugas dan Tanggung Jawab Direksi
Principle 6: Improving Quality of the Implementation of Board of Directors’ Duties and Responsibilities
1 Direksi mempunyai kebijakan penilaian sendiri Penilaian kinerja Direksi dilakukan melalui Telah diterapkan.
(self-assessment) untuk menilai Direksi. pemantauan terhadap KPI yang dilaksanakan Applied.
The Board of Directors has a self-assessment secara mandiri (self-assessment).
policy to evaluate the performance of the Board The performance of evaluation of the Board
of Directors. of Directors is conducted through monitoring
Key Performance Indicators (KPIs) carried out
independently (self-assessment).
2 Kebijakan penilaian sendiri (self-assessment) Informasi mengenai penilaian kinerja Direksi telah Telah diterapkan.
untuk menilai kinerja Direksi, diungkapkan melalui diungkapkan dalam Laporan Terintegrasi ini. Applied.
Laporan Tahunan Perusahaan Terbuka. Information regarding the performance
The self-assessment policy to evaluate the evaluation of the Board of Directors has been
performance of the Board of Directors is disclosed disclosed in this Integrated Report.
in the Public Company’s Annual Report.
3 Direksi mempunyai kebijakan terkait pengunduran Perseroan belum memiliki kebijakan khusus Telah diterapkan.
diri anggota Direksi apabila terlibat dalam mengenai pengunduran diri anggota Direksi Applied
kejahatan keuangan. yang terlibat kejahatan keuangan, namun
The Board of Directors has a policy on the telah menetapkan kebijakan umum terkait
resignation of the Board of Directors members if pengunduran diri Direksi sebagaimana diatur
they are involved in financial crimes. dalam Anggaran Dasar Perseroan.
The Company has not established a policy on the
resignation of the Board of Directors members
if involved in financial crimes. However, it has a
policy on the resignation of the Board of Directors
as stated in the Articles of Association.
ASPEK 4: PARTISIPASI PEMANGKU KEPENTINGAN
ASPECT 4: STAKEHOLDER PARTICIPATION
Prinsip 7: Meningkatkan Aspek Tata Kelola Perusahaan Melalui Partisipasi Pemangku Kepentingan
Principle 7: Improving the Corporate Governance Aspects by Stakeholder Participation
1 Perusahaan Terbuka memiliki kebijakan untuk Perseroan belum memiliki kebijakan khusus terkait Telah diterapkan secara
mencegah terjadinya insider trading. insider trading, namun ketentuan mengenai hal ini tidak langsung.
Public Company has a policy to prevent insider telah diatur dalam Kode Etik. Applied indirectly.
trading. The Company has not established a specific
policy of insider trading. However, provision on this
matter has been stipulated in the Code of Ethics.
2 Perusahaan Terbuka memiliki kebijakan anti- Kebijakan anti-korupsi dan anti-fraud telah diatur Telah diterapkan.
korupsi dan anti-fraud. dalam Kode Etik. Applied
Public Company has anti-corruption and anti- Anti-corruption and anti-fraud policies have been
fraud policy. regulated in the Code of Ethics.
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Tata Kelola Perusahaan
Good Corporate Governance
No. Prinsip Realisasi Keterangan
Principle Realization Explanation
3 Perusahaan Terbuka memiliki kebijakan tentang Perseroan memiliki standar operasional prosedur Telah diterapkan.
seleksi dan peningkatan kemampuan pemasok (SOP) terkait seleksi vendor, termasuk di Applied.
atau vendor. dalamnya penilaian dan evaluasi vendor secara
Public Company has a policy on the selection berkala.
and competency development of suppliers and The Company has Standard Operating
vendors. Procedures (SOP) for vendor selection, which
include periodic vendor assessment and
evaluation.
4 Perusahaan Terbuka memiliki kebijakan tentang Perseroan tidak memiliki kebijakan mengenai Tidak dapat diterapkan.
pemenuhan hak-hak kreditur. kreditur karena tidak beroperasi di bidang Not applicable.
Public Company has a policy on creditor rights layanan atau jasa kredit.
fulfillment. The Company does not establish a policy
regarding creditors because the Company is not
engaged in loan services.
5 Perusahaan Terbuka memiliki kebijakan sistem Kebijakan terkait sistem whistleblowing telah Telah diterapkan.
whistleblowing. dipublikasikan pada situs web Perseroan laman Applied.
Public Company has a Whistleblowing System Tata Kelola bagian Sistem Pelaporan Pelanggaran.
policy. The policy on the whistleblowing system has
been published on the Company's website under
the Governance section of the Whistleblowing
System page.
6 Perusahaan Terbuka memiliki kebijakan Perseroan tidak memiliki kebijakan insentif jangka Tidak dapat diterapkan.
pemberian insentif jangka panjang kepada Direksi panjang untuk Direksi dan karyawan. Not applicable.
dan karyawan. The Company does not have a policy regarding
Public Company has a policy to provide long- the provision of long-term incentives to the Board
term incentives to the Board of Directors and of Directors and employees.
employees.
ASPEK 5: KETERBUKAAN INFORMASI
ASPECT 5: INFORMATION DISCLOSURE
Prinsip 8: Meningkatkan Pelaksanaan Keterbukaan Informasi
Principle 8: Improving the Implementation of Information Disclosure
1 Perusahaan Terbuka memanfaatkan penggunaan Perseroan menyediakan berbagai kanal Telah diterapkan.
teknologi informasi secara lebih luas selain situs keterbukaan informasi selain situs web, termasuk Applied.
web sebagai media keterbukaan informasi. media sosial.
The Public Company broadly maximizes the The Company has various platforms for delivering
use of information technology and website as a information disclosure other than the website,
medium for information disclosure. including social media.
2 Laporan Tahunan Perusahaan Terbuka Perseroan telah mengungkapkan pemilik Telah diterapkan.
mengungkapkan pemilik manfaat akhir dalam manfaat akhir, termasuk Pemegang Saham Applied.
kepemilikan saham perusahaan terbuka paling Utama, Pengendali, dan pemilik saham paling
sedikit 5%, selain pengungkapan pemilik manfaat sedikit 5%, pada bab Profil Perusahaan dalam
akhir dalam kepemilikan saham Perusahaan Laporan Terintegrasi ini.
Terbuka melalui Pemegang Saham Utama dan The Company has disclosed its ultimate
Pengendali. beneficial owners, including Major and Controlling
The Public Company’s Annual Report shall disclose Shareholders, as well as owners of at least 5%
at least 5% of the ultimate Beneficial owners of shares, in the Company Profile Chapter in this
the Public Company’s shares and the disclosure of Integrated Report.
ultimate beneficial owners of the Public Company’s
shares by Major and Controlling Shareholders.
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Prinsip Pedoman Umum Governansi
Korporat Indonesia
Principles of the General Guidelines for
Indonesian Corporate Governance
Sebagai bagian dari penguatan kerangka tata kelola, Perseroan As part of efforts to strengthen its governance framework, the
menjadikan Pedoman Umum Governansi Korporat Indonesia Company adopts the principles of the 2021 General Guidelines for
(PUG-KI) Tahun 2021 yang diterbitkan oleh Komite Nasional Indonesian Corporate Governance (PUG-KI), issued by the National
Kebijakan Governansi sebagai salah satu acuan konseptual Committee for Governance Policy, as a conceptual reference
dalam penerapan governansi korporat. Pedoman ini memberikan for implementing corporate governance. The guidelines offer a
perspektif menyeluruh mengenai bagaimana korporasi dikelola dan comprehensive perspective for responsible corporate management
diawasi secara bertanggung jawab, dengan menempatkan relasi and oversight by integrating the relationships of shareholders,
antara pemegang saham, pengelola, pengawas, dan pemangku management, supervisory bodies and other stakeholders in a
kepentingan lainnya dalam satu kerangka yang saling terkait. cohesive and interconnected manner.
Prinsip-prinsip dalam PUG-KI disusun untuk memastikan The principles in PUG-KI aim to ensure that corporate management
bahwa fungsi pengurusan dan pengawasan korporasi and oversight functions operate effectively, that decision-making
berjalan secara efektif, proses pengambilan keputusan dapat processes are accountable, and that the benefits of implementing
dipertanggungjawabkan, serta manfaat dari penerapan governansi corporate governance are distributed fairly among shareholders
korporat dapat dirasakan secara berimbang oleh pihak-pihak yang contributing to the Company’s viability. The framework underscores
berkontribusi terhadap keberlangsungan Perseroan. Kerangka ini the importance of clear roles, process quality, and result-oriented
menekankan pentingnya kejelasan peran, kualitas proses, dan corporate governance practices.
orientasi hasil dalam pengelolaan korporasi.
Seluruh prinsip tersebut berakar pada empat pilar utama governansi These principles are consolidated into four core pillars of
korporat, yaitu perilaku beretika, akuntabilitas, transparansi, dan corporate governance, namely ethical behavior, accountability,
keberlanjutan. Keempat pilar ini membentuk nilai dasar yang transparency, and fairness. The four pillars form the fundamental
menuntun perilaku organisasi, mengarahkan pengelolaan risiko dan values that guide organizational behavior, direct risk management
kepatuhan, serta menjaga keseimbangan antara kinerja usaha dan and business sustainability, and maintain a balance between
tanggung jawab jangka panjang. Penerapan pilar-pilar tersebut business performance and long-term responsibilities. Consistent
secara konsisten mendukung terciptanya tata kelola korporasi yang implementation of these pillars supports the establishment of sound
sehat dan berintegritas. Empat pilar governansi korporat tersebut corporate governance grounded in integrity. The four pillars of
diuraikan sebagai berikut: corporate governance are outlined as follows:
Perilaku Beretika Perseroan senantiasa menjalankan kegiatan usaha dengan menjunjung tinggi kejujuran, rasa hormat (respect),
Ethical Behavior dan komitmen terhadap nilai-nilai moral serta kepercayaan. Prinsip ini diterapkan secara konsisten dalam
seluruh proses bisnis, guna membangun hubungan yang adil dan setara (fairness) dengan Pemegang Saham
serta pemangku kepentingan lainnya. Dalam pelaksanaannya, Perseroan mengelola setiap organ tata kelola
secara independen, memastikan masing-masing organ dapat menjalankan tugasnya tanpa dominasi atau
intervensi dari pihak lain.
The Company consistently conducts its business activities by upholding honesty, respect, and a commitment
to moral values and trust. This principle is consistently applied across all business processes to build fair and
equitable relationships with Shareholders and other stakeholders. In its implementation, the Company manages
each governance organ independently, ensuring that every organ can carry out its duties without domination or
interference from other parties.
Akuntabilitas Kinerja Perseroan dapat dipertanggungjawabkan secara transparan dan wajar. Hal ini diwujudkan melalui
Accountability pengelolaan yang benar, terukur, dan sesuai dengan kepentingan korporat, sekaligus tetap memperhatikan
kepentingan Pemegang Saham dan pemangku kepentingan lainnya. Pendekatan ini menjadikan akuntabilitas
sebagai elemen kunci yang mendukung pencapaian kinerja berkelanjutan.
The Company’s performance is accountable in a transparent and fair manner. This is realized through proper,
measurable management that aligns with corporate interests while also considering the interests of Shareholders
and other stakeholders. This approach positions accountability as a key element in supporting the achievement
of sustainable performance.
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Tata Kelola Perusahaan
Good Corporate Governance
Transparansi Perseroan menjaga objektivitas dalam menjalankan bisnis dengan menyediakan informasi material dan relevan
Transparency yang mudah diakses serta dipahami oleh pemangku kepentingan. Selain memenuhi ketentuan peraturan
perundang-undangan, Perseroan juga secara proaktif mengungkapkan informasi penting yang mendukung
pengambilan keputusan oleh Pemegang Saham, kreditur, dan pemangku kepentingan lainnya.
The Company maintains objectivity in its business operations by providing material and relevant information that
is easily accessible and understandable to the stakeholders. In addition to complying with applicable laws and
regulations, the Company also proactively discloses important information that supports decision-making by
Shareholders, creditors, and other stakeholders.
Keberlanjutan Perseroan mematuhi peraturan perundang-undangan dan melaksanakan tanggung jawab sosial serta
Sustainability lingkungan untuk mendukung pembangunan berkelanjutan. Komitmen ini diwujudkan melalui kerja sama dengan
pemangku kepentingan guna meningkatkan kualitas hidup masyarakat secara selaras dengan kepentingan
bisnis dan agenda pembangunan berkelanjutan.
The Company adheres to applicable laws and regulations and fulfills its social and environmental responsibilities
to support sustainable development. This commitment is demonstrated through collaboration with the
stakeholders to improve the quality of life in a way that aligns with both business interests and sustainable
development goals.
Penerapan Atas Pedoman Umum
Governansi Korporat Indonesia
Implementation of the General Guidelines for Indonesian Corporate Governance
Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
Principle/Recommendation Explanation Implementation in the Company
I. PERAN DAN TANGGUNG JAWAB DIREKSI DAN DEWAN KOMISARIS
ROLES AND RESPONSIBILITIES OF THE BOARD OF DIRECTORS AND THE BOARD OF COMMISSIONERS
1. Peran dan Tanggung Jawab Direksi | Roles and Responsibilities of the Board of Directors
a. Untuk mencapai penciptaan nilai yang berkelanjutan, Diterapkan Perseroan, melalui Direksi, menerapkan Kode Etik untuk
Direksi menjalankan peran kepemimpinannya dan Applied memastikan etika bisnis yang tinggi menjadi dasar dalam
berupaya mencapai hasil governansi, yakni: seluruh kegiatan Perseroan. Dengan pendekatan ini, Direksi
• Berdaya saing dan berfokus ke kinerja berkomitmen untuk mencapai daya saing yang berkelanjutan,
jangka panjang; berfokus pada kinerja jangka panjang, serta mengutamakan
• Beretika dan bertanggung jawab dalam integritas dalam setiap aspek bisnis. Perseroan juga
menjalankan bisnis; berkomitmen terhadap kualitas Health Safety Environment
• Berkontribusi positif terhadap masyarakat (HSE) dan Good Corporate Governance (GCG), serta peduli
dan lingkungan; serta terhadap masyarakat dan lingkungan. Melalui langkah
• Berkemampuan dalam bertahan dan ini, Direksi memperkuat ketahanan Perseroan, (corporate
bertumbuh (corporate resilience). resilience), memastikan keberlanjutan dan menciptakan
To achieve sustainable value creation, the Board of dampak positif bagi lingkungan serta masyarakat.
Directors carries out its leadership role and seeks to The Company, through the Board of Directors, implements
achieve the following governance results: a Code of Ethics to ensure that high business ethics serve as
• Be competitive and focused on long-term the foundation for all of its activities. Through this approach,
performance; the Board of Directors is committed to achieving sustainable
• Be ethical and responsible in conducting competitiveness, focusing on long-term performance, and
business; prioritizing integrity in every business aspect. The Company
• Have positive contributions to the is also committed to maintaining high standards in Health,
community and the Safety, and Environment (HSE) and Good Corporate
• environment; and Governance (GCG), while demonstrating care for the
• Be able to survive and grow (corporate community and environment. Through these efforts, the
resilience). Board of Directors strengthens corporate resilience, ensures
its going concern, and creates a positive impact on both the
environment and community.
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b. Direksi harus memastikan bahwa misi, visi, tujuan, Diterapkan Direksi menjadikan teknologi informasi sebagai elemen
sasaran, strategi, dan rencana tahunan dan jangka Applied penting dalam strategi Perseroan untuk mencapai sasaran
menengah korporasi konsisten dengan tujuan dan tujuan jangka pendek dan panjang. Teknologi informasi
jangka panjang, dengan memanfaatkan inovasi dan dimanfaatkan secara efektif untuk mendukung Misi dan
teknologi secara efektif. Visi Perseroan, serta memastikan konsistensi dengan tujuan
The Board of Directors must ensure that the corporate jangka panjang dan strategi yang telah direncanakan.
mission, vision, goals, objectives, strategies, and The Board of Directors considers information technology
annual as well as mid-term plans are consistent with a key element in the Company's strategy to achieve its
the long-term goals, by effectively utilizing innovation short-term and long-term goals. Information technology is
and technology. effectively utilized to support the Company's Mission and
Vision while ensuring alignment with its long-term objectives
and planned strategy.
c. Direksi memastikan bahwa korporasi menerapkan Diterapkan Direksi memastikan bahwa Perseroan menerapkan sistem
sistem manajemen risiko dan sistem pengendalian Applied manajemen risiko dan pengendalian internal yang tepat dan
internal yang tepat dan efektif yang selaras dengan efektif, selaras dengan visi, misi, tujuan, sasaran, dan strategi
visi, misi, tujuan, sasaran, dan strategi korporasi serta Perseroan, serta mematuhi peraturan perundang-undangan
mematuhi peraturan perundang-undangan dan dan standar yang berlaku.
standar yang berlaku.
The Board of Directors ensures that the corporation Komitmen ini diwujudkan melalui penerapan dan
implements an appropriate and effective risk pengembangan sistem manajemen risiko yang berlandaskan
management and internal control system, that is pada ISO 9001 terkait manajemen mutu, sejalan dengan
aligned with the corporate vision, mission, goals, penerapan pedoman dari Committee of Sponsoring
objectives, and strategies, as well as complies with Organizations of the Treadway Commission (COSO) pada
applicable laws and regulations and standards. sistem pengendalian internal.
Selain itu, manajemen secara berkala melakukan evaluasi
dan penyesuaian sistem pengendalian internal untuk
memastikan efektivitas, kesesuaian dan adaptabilitas
sistem tersebut terhadap perubahan internal dan eksternal
Perseroan.
The Board of Directors ensures that the Company
implements an appropriate and effective risk management
and internal control systems, aligning with the Company's
Vision, Mission, objectives, targets, and strategy while
complying with applicable laws, regulations, and standards.
This commitment is realized through the implementation
and development of a risk management system based on
ISO 9001 for quality management, in line with the guidelines
from the Committee of Sponsoring Organizations of the
Treadway Commission (COSO) for internal control systems.
Additionally, the Management periodically conducts
evaluation and adjustment to the internal control system
to ensure its effectiveness, relevance, and adaptability to
internal and external changes.
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Tata Kelola Perusahaan
Good Corporate Governance
Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
Principle/Recommendation Explanation Implementation in the Company
d. Direksi memastikan integritas akuntansi dan sistem Diterapkan Direksi memastikan integritas akuntansi dan sistem
pelaporan keuangan korporasi dan pengungkapan Applied pelaporan keuangan Perseroan dengan menunjuk Auditor
yang tepat waktu dan akurat atas semua informasi Eksternal yang sesuai dengan peraturan yang berlaku,
material mengenai korporasi. serta mempertimbangkan rekomendasi dari Komite Audit.
The Board of Directors ensures the integrity of Dalam penyusunan Laporan Keuangan, Direksi memastikan
corporate accounting and financial reporting system bahwa Komite Audit telah melakukan penelaahan secara
and the timely and accurate disclosure of all material komprehensif dan tidak terdapat perbedaan pendapat antara
information on the corporation. Auditor Eksternal dan Manajemen. Semua informasi material
mengenai Perseroan disampaikan dengan akurat dan tepat
waktu melalui situs web Perseroan, memastikan transparansi
dan pengungkapan yang sesuai kepada pemangku
kepentingan.
The Board of Directors ensures the integrity of the Company's
accounting and financial reporting system by appointing
an External Auditor in compliance with applicable laws and
regulations and considering recommendations from the Audit
Committee. In preparing the Financial Statements, the Board
of Directors ensures that the Audit Committee has conducted
a comprehensive review and that there are no disagreements
between the External Auditor and the Management. All
material information about the Company is accurately and
timely disclosed through the corporate website, ensuring
proper transparency and disclosure to the stakeholders.
e. Direksi memastikan pelaporan keberlanjutan telah Diterapkan Direksi memastikan bahwa Laporan Terintegrasi Perseroan
disusun sebagaimana mestinya. Applied telah disusun sesuai dengan ketentuan yang berlaku,
The Board of Directors ensures that sustainability menggabungkan Laporan Keberlanjutan dengan Laporan
reporting has been prepared properly. Tahunan. Laporan ini disusun menggunakan standar nasional
dan internasional, yaitu Peraturan Otoritas Jasa Keuangan
No. 51/POJK.03/2017 tentang Keuangan Berkelanjutan,
kerangka Global Reporting Initiative (GRI), dan Integrated
Reporting Framework.
The Board of Directors ensures that the Integrated Report
is prepared in accordance with applicable laws and
regulations, combining the Sustainability Report with the
Annual Report. This report is prepared using national
and international standards, including Financial Services
Authority Regulation No. 51/POJK.03/2017 on Sustainable
Finance, the Global Reporting Initiative (GRI) framework, and
the Integrated Reporting Framework.
f. Direksi membangun kerangka kerja untuk governansi Diterapkan Direksi menjamin bahwa penerapan TI telah dijalankan
teknologi informasi korporasi yang selaras dengan Applied sesuai dengan strategi, hukum, regulasi, dan prioritas bisnis
kebutuhan dan prioritas bisnis korporasi, mendorong Perseroan.
peluang dan kinerja bisnis, memperkuat sistem The Board of Directors ensures that IT implementation is
manajemen risiko, serta mendukung tujuan dan strategi carried out in accordance with the Company's strategy, laws,
korporasi. regulations, and business priorities.
The Board of Directors builds a framework for corporate
information technology governance that is aligned with
corporate business needs and priorities, drives business
opportunities and performance, strengthens risk
management, as well as supports corporate goals and
strategies.
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g. Bagi korporasi yang menjalankan kegiatan usaha Tidak dapat Perseroan tidak menjalankan kegiatan usaha berbasis
berdasarkan prinsip Syariah, Direksi perlu memastikan diterapkan prinsip syariah. Namun, Perseroan telah membentuk organ
kewenangan dan ketersediaan perangkat pendukung Not pendukung di bawah Direksi dan Dewan Komisaris untuk
yang memadai agar Dewan Pengawas Syariah applicable mempermudah koordinasi dalam pelaksanaan tugas dan
dapat menjalankan perannya dengan efektif. tanggung jawab.
For corporations that conduct business activities The Company does not conduct business activities based
based on Sharia principles, the Board of Directors on Sharia principles. However, the Company has established
needs to ensure the authority and availability of supporting organs under the Board of Directors and the
adequate supporting tools, allowing the Sharia Board of Commissioners to facilitate coordination in carrying
Supervisory Board to carry out its role effectively out duties and responsibilities
h. Piagam Direksi secara periodik ditinjau. Piagam Diterapkan Direksi menjalankan tugas dan tanggung jawabnya sesuai
mencakup antara lain pembagian peran Direktur Applied dengan Pedoman Kerja Direksi yang diperbarui pada 17
secara individual dapat diatur di Piagam Direksi atau April 2023. Pedoman kerja ini ditinjau secara berkala untuk
dengan surat keputusan Direksi. kesesuaiannya dengan perkembangan Perseroan dan
The Board of Directors' Charter is periodically peraturan yang berlaku.
reviewed. The Charter includes, among others, the The Board of Directors carries out its duties and responsibilities
division of roles for the Directors individually, which in accordance with the Board Manual, which were updated
can be regulated in the Board of Directors' Charter or on April 17, 2023. These guidelines are reviewed periodically
by a decision letter of the Board of Directors. to ensure their alignment with the company's developments
and applicable regulations
i. Direksi mempunyai kebijakan terkait pengunduran Diterapkan Perseroan belum memiliki kebijakan khusus mengenai
diri anggota Direksi apabila terlibat dalam kejahatan Applied pengunduran diri anggota Direksi yang terlibat kejahatan
keuangan dan terbukti melakukan kesalahan. keuangan, namun telah menetapkan kebijakan umum
The Board of Directors has a policy on resignation terkait pengunduran diri Direksi sebagaimana diatur dalam
of members of the Board of Directors if involved in Anggaran Dasar Perseroan.
a financial crime and are proven to have made a The Company has not yet established a specific policy
mistake. regarding the resignation of Board of Directors members
involved in financial crimes. However, it has set a general
resignation policy for Board of Directors as stipulated in the
Articles of Association.
2. Penilaian Kinerja-Direksi dan Anggotanya
Performance Assessment-The Board of Directors and its Members
a. Direksi mempunyai kebijakan penilaian sendiri (self- Diterapkan Penilaian kinerja Direksi dilakukan oleh Dewan Komisaris dan
assessment) untuk menilai kinerja Direksi. Applied dilaporkan kepada Pemegang Saham dalam pelaksanaan
The Board of Directors has a self-assessment policy RUPS. Evaluasi kinerja ini menggunakan metode Key
to evaluate its performance. Performance Indicator (KPI) dan telah diungkapkan secara
b. Kebijakan penilaian sendiri (self-assessment) untuk transparan dalam Laporan Terintegrasi. Hingga Desember
menilai kinerja Direksi diungkapkan melalui Laporan 2025, Perseroan belum membentuk Komite Nominasi dan
Tahunan Perusahaan Terbuka. Remunerasi, sehingga fungsi tersebut dijalankan oleh Dewan
The self-assessment policy for evaluating the Board Komisaris. Dewan Komisaris menetapkan kriteria evaluasi
of Directors' performance is disclosed in the Annual kinerja serta kebijakan suksesi sesuai dengan ketentuan
Report of the Public Company. yang berlaku.
c. Dewan Komisaris melakukan evaluasi formal tahunan
secara obyektif dan independen untuk menentukan
efektivitas Direksi dan setiap individu Direktur.
The Board of Commissioners conducts an annual
formal evaluation objectively and independently to
determine the effectiveness of the Board of Directors
and each individual Director.
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Tata Kelola Perusahaan
Good Corporate Governance
Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
Principle/Recommendation Explanation Implementation in the Company
d Dewan Komisaris dengan pertimbangan Komite The performance evaluation of the Board of Directors is
Nominasi dan Remunerasi, bertanggung jawab conducted by the Board of Commissioners and reported to
menentukan kriteria evaluasi kinerja dan menilai Shareholders during the General Meeting of Shareholders
kinerja Direktur Utama dan anggota Direksi lainnya. (GMS). This performance evaluation uses the key
The Board of Commissioners, with considerations performance indicator (KPI) method and has been
from the Nomination and Remuneration Committee, transparently disclosed in the Integrated Report. As of
is responsible for determining performance December 2025, the Company has not yet established a
evaluation criteria and assessing the performance Nomination and Remuneration Committee, so this function
of the President Director and other members of the is carried out by the Board of Commissioners. The Board
Board of Directors. of Commissioners determines the performance evaluation
criteria and succession policy in accordance with applicable
regulations.
3. Peran dan Tanggung Jawab Dewan Komisaris
Roles and Responsibilities of the Board of Commissioners
a Dewan Komisaris mereviu strategi korporasi paling Diterapkan Dewan Komisaris secara rutin mereviu strategi korporasi
tidak setiap tahun dan menyetujui misi, visi dan Applied setidaknya setiap tahun dan menyetujui misi, visi, serta
strategi korporasi yang dirumuskan oleh Direksi. strategi yang dirumuskan oleh Direksi. Dewan Komisaris juga
Dewan Komisaris juga mereviu, memberikan saran mereviu, memberikan saran, dan menyetujui rencana bisnis,
dan menyetujui rencana bisnis dan rencana keuangan rencana keuangan jangka panjang, dan jangka pendek
jangka panjang dan rencana keuangan jangka Perseroan. Selain itu, Dewan Komisaris memberikan advis
pendek korporasi. Dewan Komisaris memberikan dan melakukan pemantauan atas implementasi rencana
advis dan melakukan pemantauan kepada Direksi oleh Direksi untuk memastikan keselarasan dengan strategi
atas pengelolaan implementasinya. Direksi dan Perseroan. Keputusan-keputusan penting yang berdampak
Dewan Komisaris terlibat dalam keputusan yang besar bagi Perseroan juga diatur dalam Anggaran Dasar.
sangat penting bagi korporasi, diatur dalam The Board of Commissioners regularly reviews the corporate
Anggaran Dasar korporasi. strategy at least once a year and approves the Mission,
The Board of Commissioners reviews the corporate Vision, and strategies developed by the Board of Directors.
strategy at least annually and approves the corporate The Board of Commissioners also reviews, provides
mission, vision, and strategy formulated by the Board recommendations, and approves the Company's business
of Directors. The Board of Commissioners also plan, as well as its long-term and short-term financial
reviews, provides advice, and approves long-term plans. Additionally, the Board of Commissioners advises
business and financial plans and the company’s short- and monitors the implementation of plans by the Board of
term financial plans. The Board of Commissioners Directors to ensure alignment with the Company's strategy.
provides advice and monitors the Board of Directors Major decisions with significant impacts on the Company are
on the management of its implementation. The Board also regulated in the Articles of Association
of Directors and Board of Commissioners are involved
in decisions deemed crucial for the corporation,
as regulated in the Articles of Association of the
Company.
b. Jenis keputusan yang memerlukan persetujuan Diterapkan Uraian terkait keputusan yang perlu persetujuan Dewan
Dewan Komisaris harus diungkapkan dalam Laporan Applied Komisaris telah diungkapkan dalam Laporan Terintegrasi ini.
Tahunan. The description of decisions requiring the approval of the
The types of decisions that require the Board of Board of Commissioners has been disclosed in this Integrated
Commissioners’ approval must be disclosed in the Report
Annual Report.
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c. Dengan memperhatikan rekomendasi Komite Diterapkan Proses pengangkatan dan pemberhentian anggota Direksi
Nominasi dan Remunerasi, Dewan Komisaris Applied dan anggota Dewan Komisaris dilakukan diputuskan melalui
mengusulkan kepada, dan untuk diputuskan oleh, RUPS atas rekomendasi dari Dewan Komisaris. Dalam proses
RUPS pengangkatan dan/atau pemberhentian ini, Dewan Komisaris memperhatikan prinsip keberagaman,
anggota Direksi dan anggota Dewan Komisaris. non-diskriminasi, dan kesempatan yang setara, tanpa
Dalam mengusulkan hal di atas, Dewan Komisaris membedakan suku, agama, ras, golongan, dan gender.
memperhatikan keberagaman, unsur non- Dewan Komisaris memastikan bahwa proses pencalonan
diskriminatif, dan memberikan kesempatan yang dan pemilihan anggota Direksi dan Dewan Komisaris
sama tanpa membedakan suku, agama, ras, antar dilaksanakan secara formal dan transparan.
golongan dan gender. Dewan Komisaris memastikan The appointment and dismissal process of Board of Directors
proses pencalonan dan pemilihan anggota Direksi and Board of Commissioners members is decided through
dan anggota Dewan Komisaris adalah formal dan the General Meeting of Shareholders (GMS) based on
transparan. recommendations from the Board of Commissioners. In this
Taking into account the recommendations from the process, the Board of Commissioners upholds the principles
Nomination and Remuneration Committee, the Board of diversity, non-discrimination, and equal opportunity,
of Commissioners proposes to, and to be resolved without distinction of ethnicity, religion, race, social group,
by, the GMS the appointment and/or dismissal of or gender. The Board of Commissioners ensures that the
members of the Board of Directors and members nomination and selection process for the Board of Directors
of the Board of Commissioners. In proposing the and Board of Commissioners members is conducted formally
above, the Board of Commissioners pays attention and transparently.
to diversity, non-discriminatory elements, and
provides equal opportunities regardless of ethnicity,
religion, race, class, and gender. The Board of
Commissioners ensures a formal and transparent
nomination and selection process for members of
the Board of Directors and members of the Board of
Commissioners.
d. Dewan Komisaris atau Komite yang menjalankan Diterapkan Perseroan belum memiliki kebijakan suksesi, namun proses
fungsi nominasi menyusun kebijakan suksesi dalam Applied suksesi dilakukan melalui RUPS berdasarkan rekomendasi
proses nominasi anggota Direksi. Setiap tahun Dewan Komisaris Utama.
Komisaris meninjau pelaporan pelaksanaan rencana The Company has not yet established a succession policy;
pengembangan dan suksesi yang disampaikan however, the succession process is carried out through
Direktur Utama. the General Meeting of Shareholders (GMS) based on the
The Board of Commissioners or the Committee recommendation of the President Commissioner.
conducting the nomination function prepares a
succession policy in the process of nominating
members of the Board of Directors. Every year,
the Board of Commissioners reviews the report on
implementation of development and succession
plans submitted by the President Director.
e. Dewan Komisaris: Diterapkan Besaran remunerasi Direksi dan Dewan Komisaris diajukan
• Mengajukan kepada RUPS, yang dapat Applied oleh Dewan Komisaris kepada RUPS. Penetapan remunerasi
didahului oleh usulan dari Komite mempertimbangkan hasil kinerja dan pencapaian target
yang menjalankan fungsi remunerasi, Perseroan, besaran pendapatan tahun sebelumnya, beban
besaran remunerasi anggota Direksi dan tugas dan tanggung jawab, serta tingkat remunerasi
anggota Dewan Komisaris yang selaras eksekutif pada perusahaan sejenis. Dewan Komisaris
dengan pengembangan korporasi yang juga secara berkala mereviu sistem remunerasi untuk
berkelanjutan dan kepentingan jangka memastikan kesesuaian dengan tugas, tanggung jawab,
panjang korporasi dan Pemegang Saham; dan kinerja masing-masing anggota, serta selaras dengan
serta pengembangan korporasi yang berkelanjutan dan
• Secara berkala mereviu sistem remunerasi kepentingan jangka panjang korporasi dan Pemegang
Direksi dan Dewan Komisaris. Saham.
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Tata Kelola Perusahaan
Good Corporate Governance
Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
Principle/Recommendation Explanation Implementation in the Company
The Board of Commissioners: The remuneration amount for the Board of Directors and
• Submits to the GMS, which may be the Board of Commissioners is proposed by the Board of
preceded by recommendation from the Commissioners to the general meeting of shareholders
committee conducting remuneration (GMS). The determination of remuneration considers the
function, the remuneration amount for Company's performance results and target achievements,
members of the Board of Directors and previous year's revenue, scope of duties and responsibilities,
members of the Board of Commissioners, and executive remuneration levels in similar companies.
in line with the sustainable corporate The Board of Commissioners also periodically reviews the
development and long-term interests of remuneration system to ensure its alignment with the duties,
the corporation and Shareholders; and responsibilities, and performance of each member, as well
• Periodically reviews the remuneration as with sustainable corporate development and the long-
system for the Board of Directors and term interests of the Company and the Shareholders.
Board of Commissioners.
f. Dewan Komisaris mengawasi efektivitas kebijakan Diterapkan Dewan Komisaris, baik secara langsung maupun melalui
governansi korporat dan implementasinya serta Applied komite, mengawasi efektivitas kebijakan tata kelola
mengusulkan perubahan jika diperlukan. perusahaan dan implementasinya, serta mengusulkan
The Board of Commissioners oversees the perubahan jika diperlukan. Dewan Komisaris memantau
effectiveness of corporate governance policies dan mengarahkan agar Perseroan menerapkan sistem
and their implementation and proposes changes if manajemen risiko dan sistem pengendalian internal yang
necessary. tepat dan efektif, yang selaras dengan tujuan, sasaran, dan
g. Dewan Komisaris memantau dan mengarahkan agar strategi Perseroan, serta memastikan kepatuhan terhadap
korporasi menerapkan sistem manajemen risiko dan peraturan, Kode Etik, dan standar yang berlaku. Selain itu,
sistem pengendalian internal yang tepat dan efektif Dewan Komisaris memastikan integritas akuntansi, sistem
yang selaras dengan tujuan, sasaran, dan strategi pelaporan keuangan, serta independensi Unit Audit Internal
korporasi serta mematuhi peraturan perundang- dan Auditor Eksternal.
undangan, kode perilaku, dan standar yang berlaku. The Board of Commissioners, either directly or through
The Board of Commissioners monitors and directs the Committees, supervises the effectiveness of corporate
corporation to implement appropriate and effective governance policies and their implementation, proposing
risk management and internal control systems that changes when necessary. The Board of Commissioners
are aligned with the corporate goals, objectives, and monitors and directs the Company to implement an
strategies, as well as complying with applicable laws appropriate and effective risk management system
and regulations, codes of conduct, and standards. and internal control system, ensuring alignment with
the Company's objectives, targets, and strategy while
h. Dewan Komisaris mengawasi dan mengarahkan agar
maintaining compliance with regulations, the Code of
tercapai integritas akuntansi dan sistem pelaporan
Ethics, and applicable standards. Additionally, the Board
keuangan korporat, serta independensi fungsi audit
of Commissioners ensures the integrity of accounting, the
internal dan eksternal.
financial reporting system, and the independence of the
The Board of Commissioners supervises and directs
Internal Audit Unit and External Auditor
the integrity of the corporate accounting and financial
reporting system, as well as the independence of
internal and external audit functions.
i. Dewan Komisaris memantau, mereviu, dan menyetujui Diterapkan Dewan Komisaris memantau, mereviu, dan menyetujui
Laporan Tahunan dan Laporan Keberlanjutan Applied penyusunan Laporan Terintegrasi, serta memastikan
Korporasi serta memastikan integritasnya, integritas laporan tersebut. Dewan Komisaris juga
serta mengawasi proses pengungkapan dan mengawasi proses pengungkapan dan komunikasi informasi
pengkomunikasian korporasi. kepada pemangku kepentingan untuk menjaga transparansi
The Board of Commissioners monitors, reviews, dan akurasi, sesuai dengan ketentuan yang berlaku.
and approves the Annual Report and Sustainability The Board of Commissioners monitors, reviews, and
Report of the Corporation, ensures their integrity, approves the preparation of the Integrated Report while
and oversees the corporation's disclosure and ensuring its integrity. The Board of Commissioners also
communication process. supervises the disclosure and communication of information
to the stakeholders to maintain transparency and accuracy
in accordance with applicable regulations.
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j. Piagam Dewan Komisaris secara periodik ditinjau. Diterapkan Dewan Komisaris menjalankan tugas dan tanggung
The Board of Commissioners Charter is periodically Applied jawabnya sesuai dengan Pedoman Kerja Dewan Komisaris
reviewed. yang telah diperbarui pada 27 Maret 2023. Piagam tersebut
ditinjau secara berkala untuk kesesuaiannya dengan
perkembangan Perseroan dan peraturan yang berlaku.
The Board of Commissioners performs its duties
and responsibilities in accordance with the Board of
Commissioners Work Guidelines, which were updated on
March 27, 2023. This charter is reviewed periodically to
ensure its alignment with the Company's developments and
applicable laws and regulations.
k. Dewan Komisaris mempunyai kebijakan terkait Diterapkan Perseroan belum memiliki kebijakan khusus mengenai
pengunduran diri anggota Dewan Komisaris apabila Applied pengunduran diri anggota Dewan Komisaris yang
terlibat dalam kejahatan keuangan dan terbukti terlibat kejahatan keuangan, namun telah menetapkan
melakukan kesalahan. kebijakan umum terkait pengunduran diri Dewan Komisaris
The Board of Commissioners has a policy sebagaimana diatur dalam Anggaran Dasar Perseroan.
on resignation of members of the Board of The Company has not yet established a specific policy
Commissioners if involved in a financial crime and are regarding the resignation of Board of Commissioners
proven to have made a mistake. members involved in financial crimes. However, it has set a
general resignation policy for the Board of Commissioners as
stipulated in the Articles of Association.
l. Komisaris Independen sangat diharapkan untuk Diterapkan Komisaris Independen yang ditunjuk telah memenuhi
dapat berkontribusi dalam diskusi yang jujur, obyektif, Applied kriteria yang ditetapkan oleh Otoritas Jasa Keuangan dan
aktif, dan konstruktif pada rapat Dewan Komisaris. memiliki pengalaman yang memadai. Selain itu, Komisaris
Independent commissioners are highly expected Independen secara rutin hadir dalam rapat Dewan Komisaris
to be able to contribute to honest, objective, dan rapat gabungan dengan Direksi, serta berkontribusi
active, and constructive discussions at the Board of dalam diskusi yang jujur, obyektif, aktif, dan konstruktif.
Commissioners’ meetings. The appointed Independent Commissioner has met the
criteria set by the Financial Services Authority and possesses
adequate experience. Additionally, the Independent
Commissioner regularly attends Board of Commissioners
meetings and joint meetings with the Board of Directors,
contributing to discussions in an honest, objective, active, and
constructive manner.
m. Komisaris Utama berperan sebagai koordinator Diterapkan Komisaris Utama berperan sebagai koordinator Dewan
Dewan Komisaris dan memastikan efektivitasnya. Applied Komisaris untuk memastikan efektivitas, termasuk
Komisaris Utama mendorong budaya keterbukaan mengoordinasikan tugas dan tanggung jawab anggota
dan dialog konstruktif yang memungkinkan berbagai Dewan Komisaris. Komisaris Utama mendorong keterbukaan
pandangan diungkapkan, termasuk mengoordinasi dan dialog konstruktif agar semua pandangan dapat
penetapan agenda rapat dewan yang tepat dan disampaikan, menetapkan agenda rapat, dan memastikan
memastikan waktu yang cukup tersedia untuk waktu yang cukup untuk diskusi. Selain itu, Komisaris Utama
mendiskusikan semua agenda. Selain itu, juga harus juga mengadakan rapat gabungan berkala antara Dewan
ada kesempatan bagi Dewan Komisaris untuk Komisaris dan Direksi.
bertemu dengan jajaran Direksi dan Manajemen
Senior.
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Tata Kelola Perusahaan
Good Corporate Governance
Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
Principle/Recommendation Explanation Implementation in the Company
The President Commissioner acts as the coordinator The President Commissioner acts as the coordinator of the
of the Board of Commissioners and ensures its Board of Commissioners to ensure effectiveness, including
effectiveness. The President Commissioner promotes coordinating the duties and responsibilities of its members.
a culture of transparency and constructive dialogue The President Commissioner promotes transparency
that allows a variety of views to be expressed, and constructive dialogue to allow all perspectives to be
including coordinating the setting of appropriate expressed, sets meeting agendas, and ensures sufficient
board meeting agenda and ensuring sufficient time time for discussions. Additionally, the President Commissioner
is available to discuss all agenda items. In addition, also holds regular joint meetings between the Board of
there should be opportunities for the Board of Commissioners and the Board of Directors.
Commissioners to meet with the Board of Directors
and Senior Management.
4. Pembentukan Komite
Formation of Committee
a. Korporasi memiliki komite-komite di bawah Dewan Diterapkan Dewan Komisaris menjalankan tugas dan tanggung
Komisaris sekurang-kurangnya terdiri dari: Komite Applied jawabnya dengan didukung oleh:
Audit, Komite Nominasi dan Remunerasi, dan Komite • Komite Audit, yang membantu dalam
Pemantau Manajemen Risiko. pengawasan Laporan Keuangan, kepatuhan
The Corporation has committees under the terhadap peraturan, dan pemantauan
Board of Commissioners, consisting of at least: manajemen risiko; dan
Audit Committee, Nomination and Remuneration • Komite ESG, yang bertanggung jawab untuk
Committee, and Risk Management Monitoring menentukan tujuan dan strategi keberlanjutan
Committee. serta mengevaluasi kinerja keberlanjutan.
The Board of Commissioners performs its duties and
responsibilities with the support of:
• The Audit Committee, which assists in the
supervision of the Financial Statements, regulatory
compliance, and risk management monitoring;
and
• ESG Committee, who is responsible for setting
our sustainability ambition and strategy, and
evaluating our performance.
b. Dewan Komisaris memastikan bahwa anggota Diterapkan Anggota Komite Audit merupakan Komisaris Independen
Komite Audit seluruhnya independen dan komite lain Applied dan Pihak Independen. Uraian lengkap terkait Komite Audit
yang dibentuk Dewan Komisaris adalah mayoritas telah diungkapkan pada uraian Komite Audit dalam Laporan
dari pihak independen, serta semua anggota komite Terintegrasi ini.
memiliki kompetensi, berkomitmen, serta memiliki The Audit Committee members consist of Commissioners
wewenang yang memadai untuk menjalankan and an Independent Party. A detailed description of the
perannya secara efektif dan independen. Audit Committee has been disclosed in the Audit Committee
The Board of Commissioners ensures that all Audit section of this Integrated Report.
Committee’s members are independent, and majority
of members of other committees established by the
Board of Commissioners are independent parties,
and that all committee members are competent,
committed, and have sufficient authority to perform
their roles in an effective and independent manner.
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c. Untuk memastikan pemantauan atas pelaksanaan Diterapkan Pihak yang menjabat sebagai Ketua Komite Audit merupakan
tugas Komite Audit berjalan obyektif dan independen, Applied Komisaris Independen.
Komisaris Utama tidak boleh menjadi ketua Komite The person serving as the Chairman of the Audit Committee
Audit, kecuali dalam keadaan luar biasa yang harus is an Independent Commissioner.
dijelaskan dalam Laporan Tahunan.
To ensure objective and independent monitoring
on the implementation of Audit Committee's duties,
the President Commissioner is not allowed to be the
chairman of Audit Committee, except in exceptional
circumstances which must be explained in the Annual
Report.
5. Penilaian Kinerja-Dewan Komisaris dan Anggotanya
Performance Assessment-the Board of Commissioners and its Members
a. Dewan Komisaris mempunyai kebijakan penilaian Diterapkan Penilaian kinerja Dewan Komisaris, dilakukan secara
sendiri (self-assessment) untuk menilai kinerja Dewan Applied mandiri (self-assessment), melalui metode penilaian Key
Komisaris. Performance Indicator (KPI). Uraian lebih lengkap dapat
The Board of Commissioners has a self-assessment ditemukan dalam uraian Dewan Komisaris bagian Penilaian
policy to evaluate its performance. Kinerja pada Laporan Terintegrasi ini.
b. Kebijakan penilaian sendiri (self-assessment) untuk The performance evaluation of the Board of Commissioners
menilai kinerja Dewan Komisaris, diungkapkan melalui is conducted through self-assessment using the Key
Laporan Tahunan perusahaan terbuka. Performance Indicator (KPI) method. A more detailed
The self-assessment policy for evaluating the Board description can be found in the Performance Assessment
of Commissioners' performance is disclosed in the section of the Board of Commissioners in this Integrated
Annual Report of the Public Company. Report.
c. Dewan Komisaris melakukan evaluasi formal secara
obyektif untuk menentukan efektivitas komitenya,
dan setiap individu Komisaris.
The Board of Commissioners conducts an annual
formal evaluation objectively to determine the
effectiveness of the Board, its committees, and each
individual Commissioner.
6. Benturan Kepentingan
Conflict of Interest
a. Anggota Direksi yang mempunyai rangkap jabatan Diterapkan Ketentuan terkait rangkap jabatan Direksi disesuaikan
di luar korporasi, harus mendapatkan persetujuan Applied dengan Piagam Direksi, Anggaran Dasar, dan peraturan
dari Dewan Komisaris. Seorang Komisaris memberi perundangan yang berlaku.
tahu Dewan Komisaris dan ketua komite yang Provisions regarding concurrent positions held by the Board of
menjalankan fungsi nominasi, sebelum menerima Directors are aligned with the Board of Directors Charter, the
penunjukan baru sebagai Direktur atau Komisaris dari Articles of Association, and applicable laws and regulations.
korporasi terbuka, jabatan Direktur lainnya atau posisi
lain dengan komitmen waktu yang signifikan.
Members of the Board of Directors with concurrent
positions outside the corporation must obtain approval
from the Board of Commissioners. A Commissioner
shall notify the Board of Commissioners and the
chairman of committee performing nominating
function, prior to accepting a new appointment
as Director or Commissioner of a publicly listed
corporation, other Director positions, or other positions
with a significant time commitment.
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Tata Kelola Perusahaan
Good Corporate Governance
Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
Principle/Recommendation Explanation Implementation in the Company
b. Dewan Komisaris memantau dan mengelola potensi Diterapkan Seluruh anggota Dewan Komisaris berkomitmen untuk
benturan kepentingan Manajemen, anggota Direksi, Applied menghindari dan mengelola potensi benturan kepentingan
Dewan Komisaris dan Pemegang Saham, termasuk yang melibatkan Manajemen, Direksi, Dewan Komisaris,
penyalahgunaan aset korporasi dan penyalahgunaan dan Pemegang Saham, termasuk dalam transaksi dengan
dalam transaksi pihak berelasi. Komisaris yang pihak berelasi. Jika terjadi benturan kepentingan, anggota
memiliki benturan kepentingan tidak turut serta Dewan Komisaris yang terlibat tidak boleh ikut serta dalam
dalam pemantauan dan pengambilan keputusan pengambilan keputusan terkait, dan setiap benturan
atas potensi benturan kepentingan yang melibatkan kepentingan harus diungkapkan untuk menjaga transparansi.
Komisaris atau afiliasi Komisaris yang bersangkutan. All members of the Board of Commissioners are committed
The Board of Commissioners monitors and manages to avoiding and managing potential conflicts of interest
potential conflicts of interest within the management, involving the Management, the Board of Directors, the
members of the Board of Directors, Board of Board of Commissioners, and the Shareholders, including
Commissioners, and Shareholders, including misuse transactions with related parties. In the event of a conflict of
of corporate assets and misuse of related party interest, the involved Board of Commissioners member must
transactions. Commissioners with conflicts of interest not participate in the decision-making process, and any
shall not participate in monitoring and making conflict of interest must be disclosed to ensure transparency.
decisions on matters containing potential conflicts of
interest involving the Commissioners or affiliates of
the Commissioner concerned.
7. Peningkatan Kompetensi Anggota Direksi dan Dewan Komisaris
Improvement of Competence of the Members of the Board of Directors and the Board of Commissioners
a. Dewan Komisaris memastikan bahwa anggota Diterapkan Perseroan memiliki program orientasi untuk anggota
Direksi dan Dewan Komisaris memahami peran Applied baru Dewan Komisaris dan Direksi guna memastikan
dan tanggung jawab mereka, karakteristik dan pemahaman mereka terhadap peran, tanggung jawab,
operasi korporasi, peraturan perundang-undangan serta karakteristik dan operasi Perseroan. Perseroan juga
dan standar yang relevan serta kewajiban lain mendukung pembaruan keterampilan anggota Dewan
yang berlaku. Direksi melalui sekretaris korporasi Komisaris dan Direksi melalui program pengembangan
mendukung semua anggota Direksi dan Dewan kompetensi. Informasi rinci dapat ditemukan pada bagian
Komisaris dalam memperbarui dan menyegarkan Pelatihan Dewan Komisaris dalam Laporan Terintegrasi ini.
keterampilan dan pengetahuan mereka yang The Company has an induction program for new members
diperlukan untuk menjalankan peran mereka di of the Board of Commissioners and the Board of Directors
Dewan. to ensure their understanding of their roles, responsibilities,
The Board of Commissioners ensures that members as well as the Company's characteristics and operations.
of the Board of Directors and Board of Commissioners The Company also supports the skill improvement of Board
understand their roles and responsibilities, of Commissioners and Board of Directors members through
characteristics and operations of the corporation, competency development programs. Detailed information
relevant laws and regulations, and other applicable can be found in the Board of Commissioners Training section
standards and obligations. The Board of Directors, of this Integrated Report.
through the Corporate Secretary, supports all
members of the Board of Directors and Board of
Commissioners in updating and refreshing the
required skills and knowledge to perform their roles
on the Board.
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II. KOMPOSISI DAN REMUNERASI DIREKSI DAN DEWAN KOMISARIS
COMPOSITION AND REMUNERATION OF THE BOARD OF DIRECTORS AND THE BOARD OF COMMISSIONERS
1. Komposisi Direksi dan Dewan Komisaris
Composition of the Board of Directors and the Board of Commissioners
a. Dalam menentukan kandidat calon Direktur, Dewan Diterapkan Proses pengangkatan dan pemberhentian anggota Dewan
Komisaris melalui Komite Nominasi dan Remunerasi, Applied Komisaris diputuskan melalui RUPS atas rekomendasi dari
tidak hanya mengandalkan rekomendasi dari Dewan Dewan Komisaris. Dalam menentukan kandidat, Dewan
Komisaris, Manajemen atau Pemegang Saham Komisaris dapat mempertimbangkan sumber independen
mayoritas. Dewan Komisaris, melalui Komite Nominasi untuk memastikan kandidat yang dipilih memenuhi syarat
dan Remunerasi, dapat menggunakan sumber dan sesuai dengan standar Perseroan.
independen untuk menentukan kandidat yang The appointment and dismissal process of Board of
memenuhi syarat. Commissioners members is decided through the general
In determining Director candidates, the Board meeting of shareholders (GMS) based on recommendations
of Commissioners, through the Nomination and from the Board of Commissioners. In selecting candidates,
Remuneration Committee, does not rely solely on the Board of Commissioners may consider independent
recommendations from the Board of Commissioners, sources to ensure that the chosen candidates meet the
management, or majority shareholders. The Board qualifications and align with the Company's standards.
of Commissioners, through the Nomination and
Remuneration Committee, may use independent
sources to determine qualified candidates
b. Dewan Komisaris memastikan bahwa kriteria Diterapkan Pelaksanaan proses pemilihan anggota Dewan Komisaris
dalam menyeleksi anggota Direksi mencakup paling Applied dilakukan dengan memperhatikan keberagaman,
tidak pengetahuan, kemampuan, dan keahlian non-diskriminasi, dan kesempatan yang setara, tanpa
yang dibutuhkan untuk memenuhi secara tepat membedakan suku, agama, ras, golongan, dan gender.
peran Direksi serta memperhatikan terpenuhinya Selain itu, Dewan Komisaris memastikan bahwa kandidat
keberagaman Direksi. memiliki pengetahuan, kemampuan, dan keahlian yang
The Board of Commissioners ensures that the criteria dibutuhkan untuk menjalankan peran dengan efektif.
for selecting members of the Board of Directors The selection process for members of the Board of
include at least the required knowledge, abilities, and Commissioners is conducted with due consideration for
expertise to properly meet the role of the Board of diversity, non-discrimination, and equal opportunity, without
Directors and pay attention to the fulfillment of the distinction of ethnicity, religion, race, social group, or gender.
Board of Directors’ diversity. Additionally, the Board of Commissioners ensures that
candidates possess the necessary knowledge, skills, and
expertise to effectively fulfill their roles.
c. Anggota Direksi yang membawahi bidang akuntansi Diterapkan Direktur yang membawahi bidang akuntansi dan keuangan
atau keuangan memiliki keahlian dan/atau Applied memiliki pengetahuan dan pengalaman di bidang terkait.
pengetahuan di bidang akuntansi. The Director overseeing accounting and finance has
Members of the Board of Directors overseeing knowledge and experience in the relevant field.
accounting or finance have expertise and/or
knowledge in accounting.
d. Kebijakan korporasi tentang keberagaman pada Diterapkan Kebijakan keberagaman komposisi Dewan Komisaris dan
Direksi dan Dewan Komisaris diungkapkan dalam Applied Direksi telah disampaikan pada bagian Keberagaman
Laporan Tahunan. Komposisi Dewan Komisaris dan Direksi dalam Laporan
The corporate policy on diversity in the Board of Terintegrasi ini.
Directors and Board of Commissioners is disclosed in The diversity policy for the composition of the Board
the Annual Report. of Commissioners and the Board of Directors has been
presented in the Diversity of the Composition of the Board
of Commissioners and the Board of Directors section of this
Integrated Report.
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Tata Kelola Perusahaan
Good Corporate Governance
Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
Principle/Recommendation Explanation Implementation in the Company
e. Dewan Komisaris memastikan bahwa kebijakan Diterapkan Uraian lengkap terkait kebijakan dan prosedur untuk seleksi
dan prosedur untuk seleksi dan nominasi Komisaris Applied dan nominasi pada bagian Kebijakan dan Prosedur Nominasi
adalah jelas dan transparan sehingga dapat Dewan Komisaris dan Direksi dalam Laporan Terintegrasi ini.
menghasilkan komposisi Dewan yang diinginkan. A detailed description of the policies and procedures for
Dewan Komisaris menggunakan sumber independen selection and nomination can be found in the Nomination
untuk menentukan kandidat yang memenuhi syarat. Policy and Procedure section of the Board of Commissioners
The Board of Commissioners ensures that the policies and the Board of Directors in this Integrated Report.
and procedures for the selection and nomination of
Commissioners are clear and transparent so as to
produce the desired Board composition. The Board
of Commissioners uses independent sources to
determine qualified candidates.
f. Dewan Komisaris/Komite yang menjalankan fungsi Diterapkan Dewan Komisaris menjalankan Fungsi Nominasi dan
nominasi menetapkan prosedur dan kriteria nominasi Applied Remunerasi Perseroan dengan menetapkan prosedur dan
yang konsisten dengan matriks keahlian Dewan kriteria nominasi yang konsisten dengan matriks keahlian
Komisaris yang telah disetujui Dewan Komisaris Dewan Komisaris. Dewan Komisaris memastikan bahwa profil
dan memastikan bahwa profil kandidat memenuhi kandidat memenuhi persyaratan yang ditetapkan dalam
persyaratan yang ditetapkan dalam matriks keahlian matriks keahlian dan kriteria nominasi yang disepakati.
dan kriteria nominasi. The Board of Commissioners performs the Nomination
The Board of Commissioners/Committee that and Remuneration Function by establishing nomination
performs the nomination function establishes procedures and criteria consistent with the Board of
nomination procedures and criteria, which are Commissioners' skills matrix. The Board of Commissioners
consistent with the Board of Commissioners' expertise ensures that candidate profiles meet the requirements
matrix, which has been approved by the Board of outlined in the skills matrix and the agreed-upon nomination
Commissioners, and ensures that the candidate criteria
profile meets the established requirements in the
expertise matrix and nomination criteria
g. Komposisi Dewan Komisaris harus dibentuk Diterapkan Kebijakan keberagaman komposisi Dewan Komisaris
sedemikian rupa sehingga anggota-anggotanya Applied dan Direksi telah disampaikan pada bagian Kebijakan
secara kelompok mencerminkan keberagaman Keberagaman Komposisi Dewan Komisaris dan Direksi
dalam hal kemampuan, keahlian, pengetahuan, dalam Laporan Terintegrasi ini.
pengalaman, usia, latar belakang budaya, dan The diversity policy for the composition of the Board
gender yang dibutuhkan untuk memenuhi secara of Commissioners and the Board of Directors has been
tepat peran Dewan Komisaris. presented in the Diversity Policy for the Composition of the
The Board of Commissioners’ composition must Board of Commissioners and the Board of Directors section
be formed in such a way that its members as a of this Integrated Report.
group reflect the diversity in terms of abilities, skills,
knowledge, experience, age, cultural background,
and gender required to properly fulfill the roles of the
Board of Commissioners.
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h. Untuk memampukan Dewan Komisaris dalam Diterapkan Perseroan memiliki 3 Komisaris Independen yang mewakili
memberikan advis dan supervisi secara independen Applied 33,33% dari total anggota Dewan Komisaris, memastikan
kepada Direksi dan untuk peran-peran yang terdapat jumlah yang memadai untuk memberikan advis dan
potensi benturan kepentingan, Dewan Komisaris supervisi independen, terutama dalam situasi dengan
terdiri dari Komisaris Independen yang cukup potensi benturan kepentingan. Masa jabatan Komisaris
jumlahnya, dengan masa jabatan yang dibatasi dan Independen dibatasi sesuai ketentuan, dan informasi
terdapat pengungkapan jangka waktu keanggotaan mengenai jangka waktu keanggotaan serta independensi
Dewan Komisaris serta independensi mereka dari mereka diungkapkan secara lengkap pada uraian Dewan
sudut pandang korporasi. Komisaris dalam Laporan Terintegrasi ini.
To enable the Board of Commissioners to provide The Company has three Independent Commissioners,
independent advice and supervision to the Board representing 33.33% of the total members of the Board of
of Directors and for roles with potential conflicts of Commissioners, ensuring an adequate number to provide
interest, the Board of Commissioners shall consist of independent advice and supervision, especially in situations
a sufficient number of Independent Commissioners, with potential conflicts of interest. The office term of an
with a limited term of office and disclosure of the Independent Commissioners is limited in accordance with
term of office of the Board of Commissioners and regulations, and detailed information regarding their office
their independence from a corporate perspective. term and independence is fully disclosed in the Board of
Commissioners section of this Integrated Report.
i. Untuk memfasilitasi fungsi Direksi dan Dewan Diterapkan Dewan Komisaris menjalankan Fungsi Nominasi dan
Komisaris yang efektif dan guna meningkatkan Applied Remunerasi dengan proses yang formal, ketat, dan
kepercayaan investor dan pemangku kepentingan, transparan untuk mendukung efektivitas fungsi Direksi dan
Komite Nominasi dan Remunerasi memastikan bahwa Dewan Komisaris serta meningkatkan kepercayaan investor
terdapat proses yang formal, ketat, dan transparan dan pemangku kepentingan. Struktur remunerasi ditetapkan
untuk penunjukan dan pengangkatan anggota Direksi sesuai ketentuan yang berlaku dan dijalankan secara adil.
dan Dewan Komisaris. The Board of Commissioners performs the Nomination
To facilitate effective function of the Board of and Remuneration Function through a formal, rigorous,
Directors and Board of Commissioners and to increase and transparent process to support the effectiveness of
investors and stakeholders trust, the Nomination and the Board of Directors and the Board of Commissioners
Remuneration Committee ensures that there is a while increasing investor and stakeholder confidence. The
formal, rigorous, and transparent process for the remuneration structure is determined in accordance with
selection and appointment of members of the Board applicable regulations and is implemented fairly.
of Directors and Board of Commissioners.
2. Remunerasi Direksi dan Dewan Komisaris
Remuneration of the Board of Directors and the Board of Commissioners
a. Kebijakan remunerasi anggota Direksi terdiri Diterapkan Remunerasi anggota Direksi dan Dewan Komisaris
atas struktur remunerasi yang berorientasi pada Applied ditetapkan sesuai dengan wewenang dari RUPS, berorientasi
pengembangan korporasi yang berkelanjutan dan pada pengembangan berkelanjutan dan pencapaian
mendorong pencapaian tujuan jangka panjang. tujuan jangka panjang Perseroan. Usulan remunerasi
Remunerasi Direksi harus diusulkan, dapat dengan anggota Direksi disampaikan oleh Dewan Komisaris, dengan
melalui Komite Nominasi dan Remunerasi, oleh mempertimbangkan hasil kinerja dan pencapaian target
Dewan Komisaris untuk diputuskan oleh RUPS. Jumlah Perseroan, besaran pendapatan tahun sebelumnya, beban
remunerasi yang diusulkan kepada RUPS tersebut tugas dan tanggung jawab, serta tingkat remunerasi
ditetapkan dengan mempertimbangkan peran eksekutif pada Perseroan sejenis. Untuk Dewan Komisaris,
setiap anggota Direksi dan situasi ekonomi serta struktur remunerasi dengan ketentuan Komisaris Utama
kinerja korporasi. (10%), Wakil Komisaris Utama (6%-8%), dan Komisaris lainnya
(2%-3%). Proses penetapan remunerasi dilaksanakan secara
adil dan transparan, sebagaimana diuraikan dalam Laporan
Terintegrasi ini.
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Tata Kelola Perusahaan
Good Corporate Governance
Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
Principle/Recommendation Explanation Implementation in the Company
The remuneration policy for the Board of Directors’ The remuneration for members of the Board of Directors and
members consists of a remuneration structure that is the Board of Commissioners is determined by the authority
oriented towards sustainable corporate development of the GMS, with a focus on sustainable development and
and encourages the achievement of long-term the achievement of the Company’s long-term goals. The
goals. The Board of Directors' remuneration must proposed remuneration for the Board of Directors is submitted
be proposed, possibly through the Nomination by the Board of Commissioners, taking into account the
and Remuneration Committee, by the Board of Company's performance results and target achievements,
Commissioners to be resolved by the GMS. The previous year's revenue, scope of duties and responsibilities,
remuneration amount proposed to the GMS is and executive remuneration levels in similar companies. For
determined by considering the role of each member the Board of Commissioners, the remuneration structure is
of the Board of Directors, the economic situation, and set as follows: President Commissioner (10%), Vice President
the corporate performance. Commissioner (6%-8%), and other Commissioners (2%-3%).
b. Kebijakan remunerasi anggota Dewan Komisaris Diterapkan The remuneration determination process is conducted fairly
terdiri atas struktur remunerasi yang berorientasi Applied and transparently, as stated in this Integrated Report.
pada pengembangan korporasi yang berkelanjutan
dan mendorong pencapaian tujuan jangka
panjang. Jumlah remunerasi yang diusulkan Dewan
Komisaris kepada RUPS tersebut ditetapkan
dengan mempertimbangkan peran setiap anggota
Dewan Komisaris dan situasi ekonomi serta kinerja
korporasi. Di samping itu juga harus dipertimbangkan
posisinya sebagai Komisaris Utama dan ketua serta
keanggotaannya dalam komite-komite.
The remuneration policy for the Board of
Commissioners’ members consists of a remuneration
structure that is oriented towards sustainable
corporate development and encourages the
achievement of long-term goals. The remuneration
amount proposed by the Board of Commissioners
to the GMS is determined by considering the role of
each member of the Board of Commissioners, the
economic situation, and the corporate performance.
In addition, it must also consider his/her position as
President Commissioner and chairman as well as
membership in committees.
c Untuk memastikan bahwa paket remunerasi Diterapkan
ditentukan berdasarkan prestasi, kualifikasi, Applied
dan kompetensi Direktur dan Komisaris dengan
memperhatikan kinerja operasi korporasi, kinerja
individu dan kondisi pasar, Komite Nominasi dan
Remunerasi memastikan bahwa terdapat prosedur
yang adil dan transparan untuk menetapkan
kebijakan remunerasi anggota Direksi dan Dewan
Komisaris.
To ensure that the remuneration package is determined
based on the achievements, qualifications, and
competencies of the Directors and Commissioners by
considering the corporate operational performance,
individual performance, and market conditions, the
Nomination and Remuneration Committee ensures
that there are fair and transparent procedures for
establishing remuneration policies for members of
the Board of Directors and Board of Commissioners.
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III. HUBUNGAN KERJA ANTARA DIREKSI DAN DEWAN KOMISARIS
WORK RELATIONSHIP BETWEEN OF THE BOARD OF DIRECTORS AND THE BOARD OF COMMISSIONERS
1. Sifat Hubungan Kerja
Characteristics of Work Relationship
a. Terdapat diskusi yang terbuka antara Direksi dengan Diterapkan Dewan Komisaris dan Direksi secara rutin melakukan
Dewan Komisaris serta di antara para anggota Direksi Applied diskusi terbuka dalam rapat gabungan yang difasilitasi oleh
dan para anggota Dewan Komisaris. Namun, tetap Sekretaris Perusahaan dan didokumentasikan dalam risalah
penting menjaga kerahasiaan informasi agar tidak rapat. Selama diskusi, Dewan Komisaris dan Direksi menjaga
terjadi kebocoran informasi rahasia. kerahasiaan informasi untuk menghindari kebocoran data
There are open discussions between the Board of penting Perseroan.
Directors and the Board of Commissioners as well The Board of Commissioners and the Board of Directors
as among members of the Board of Directors and regularly hold open discussions in joint meetings facilitated
members of the Board of Commissioners. However, by the Corporate Secretary, with minutes of the meetings
it remains important to maintain the confidentiality documented. During these discussions, the Board of
of information to avoid leakage of confidential Commissioners and the Board of Directors maintain the
information. confidentiality of information to prevent the leakage of
important Company data.
b. Sesuai dengan tugas dan perannya masing-masing, Diterapkan Setiap tahun, Perseroan menyusun strategi dan kebijakan
Direksi bekerja sama dengan Dewan Komisaris dalam Applied jangka pendek serta jangka panjang yang selaras dengan
merumuskan misi, visi, dan strategi korporasi dan visi dan misi. Direksi bekerja sama dengan Dewan Komisaris
secara reguler membahas pengimplementasiannya. dan Manajemen dalam merumuskan serta secara berkala
In accordance with their respective duties and roles, mengevaluasi strategi, kebijakan, dan implementasinya di
members of the Board of Directors cooperate with seluruh level organisasi.
those of the Board of Commissioners in formulating Every year, the Company developed short-term and
corporate missions, visions, and strategies, and long-term strategies and policies aligned with its vision
regularly discuss their implementation and mission. The Board of Directors collaborates with the
Board of Commissioners and the Management to develop
and periodically evaluate strategies, policies, and their
implementation across all levels of the organization.
c. Sekretaris Korporasi memiliki peran penting dalam Diterapkan Perseroan menunjuk Imelda Mulyani Harsono sebagai
mendukung efektivitas hubungan kerja antara Direksi Applied Sekretaris Perusahaan berdasarkan Surat Keputusan Direksi
dengan Dewan Komisaris, mendorong implementasi No. 013/SIGVI/23 tanggal 10 Juli 2023. Sekretaris Perusahaan
praktik governansi korporat yang baik, termasuk berperan penting dalam mendukung efektivitas hubungan
komunikasi yang efektif dengan Pemegang Saham kerja antara Direksi dan Dewan Komisaris, memfasilitasi
dan pemangku kepentingan lainnya. komunikasi antara organ Perseroan dan pemangku
The Corporate Secretary has a crucial role in kepentingan, serta mendorong implementasi praktik tata
supporting the effectiveness of working relationship kelola yang baik dan memastikan kepatuhan terhadap
between the Board of Directors and the Board of peraturan perundang-undangan.
Commissioners, encouraging the implementation The Company appointed Imelda Mulyani Harsono as the
of good corporate governance practices, including Corporate Secretary based on the Board of Directors
effective communication with Shareholders and Decree No. 013/SIGVI/23 dated July 10, 2023. The Corporate
other stakeholders. Secretary plays a key role in supporting the effectiveness of
working relationships between the Board of Directors and
the Board of Commissioners, facilitating communication
between the Company’s organs and stakeholders, promoting
the implementation of good governance practices, and
ensuring compliance with laws and regulations
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Tata Kelola Perusahaan
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Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
Principle/Recommendation Explanation Implementation in the Company
2. Akses informasi Dewan Komisaris
Access to Information of the Board of Commissioners
a. Direksi bertanggung jawab untuk memastikan Dewan Diterapkan Dewan Komisaris berinteraksi dengan Direksi, baik
Komisaris mendapatkan akses informasi yang akurat, Applied secara langsung maupun melalui rapat bersama. Direksi
relevan, dan tepat waktu. Dewan Komisaris sendiri bertanggung jawab untuk memastikan Dewan Komisaris
memastikan bahwa ia memperoleh informasi yang mendapatkan akses informasi yang akurat, relevan,
memadai. Direksi menyediakan informasi kepada dan tepat waktu, serta menyediakan informasi secara
Dewan Komisaris secara teratur, tanpa penundaan, komprehensif dan teratur. Sekretaris Perusahaan membantu
dan secara komprehensif tentang semua masalah memastikan akses ini, termasuk melalui risalah rapat. Dewan
yang relevan dengan korporasi. Dewan Komisaris Komisaris juga dapat sewaktu-waktu meminta informasi
sewaktu-waktu dapat meminta Direksi untuk tambahan kepada Direksi bila diperlukan.
memberikan informasi tambahan. The Board of Commissioners interacts with the Board of
The Board of Directors is responsible for ensuring Directors both directly and through joint meetings. The
that the Board of Commissioners has access to Board of Directors is responsible for ensuring that the Board
accurate, relevant, and timely information. The of Commissioners has access to accurate, relevant, and
Board of Commissioners itself ensures that it obtains timely information and for providing comprehensive and
adequate information. The Board of Directors regular updates. The Corporate Secretary facilitates this
provides information to the Board of Commissioners access, including through meeting minutes. The Board of
regularly, without delay, and comprehensively on all Commissioners may also request additional information
matters relevant to the corporation. The Board of from the Board of Directors at any time if needed.
Commissioners may at any time request additional
information to the Board of Directors.
3. Tanggung jawab Direksi dan Dewan Komisaris atas Dampak Struktur
Responsibilities of the Board of Directors and the Board of Commissioners over the Impact of Structure
a. Dampak struktur kepemilikan terhadap korporasi. Diterapkan Setiap anggota Dewan Komisaris dan Direksi diwajibkan
Direksi dan Dewan Komisaris mempertimbangkan Applied melaporkan kepemilikan dan perubahan kepemilikan
tanggung jawabnya dalam konteks struktur saham Perseroan. Dewan Komisaris dan Direksi juga
kepemilikan saham dan hubungan antar-Pemegang mempertimbangkan dampak struktur kepemilikan dan
Saham korporasi yang mungkin berdampak hubungan antar-Pemegang Saham dalam melaksanakan
terhadap pengelolaan dan operasi korporasi. peran dan tanggung jawab mereka, serta memastikan
The impact of ownership structure on the corporation. bahwa struktur kepemilikan tidak memengaruhi
The Board of Directors and Board of Commissioners independensi dan efektivitas pengelolaan dan operasi
consider their responsibilities in the context of Perseroan.
shareholding structure and relationships between Each member of the Board of Commissioners and the Board
corporate Shareholders, which may have an impact of Directors is required to report their ownership and any
on corporate management and operations. changes in ownership of the Company's shares. The Board of
Commissioners and the Board of Directors also consider the
impact of ownership structure and relationships among the
Shareholders in carrying out their roles and responsibilities,
ensuring that the ownership structure does not affect
the independence and effectiveness of the Company's
management and operations.
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IV. PERILAKU ETIS DAN BERTANGGUNG JAWAB | ETHICAL AND RESPONSIBLE BEHAVIORS
1. Pedoman Etika dan Perilaku
Ethical and Behaviours Guidelines
a. Pernyataan ini dituangkan dalam Pedoman Diterapkan Pernyataan mengenai etika dan perilaku korporat
Perilaku dan Etika Usaha yang harus secara jelas Applied dituangkan dalam Kode Etik yang telah disahkan pada 17
mengungkapkan harapan korporasi bahwa setiap April 2023. Kode Etik ini telah dipublikasikan pada situs web
anggota Direksi dan Dewan Komisaris serta karyawan Perseroan, dan informasi pokoknya diungkapkan dalam
akan: Laporan Terintegrasi. Kode Etik ini mengharapkan setiap
• Bertindak untuk kepentingan terbaik korporasi; anggota Dewan Komisaris, Direksi, dan karyawan untuk
• Bertindak dengan jujur dan dengan integritas bertindak demi kepentingan terbaik Perseroan, menjaga
berstandar tinggi; integritas, bertindak dengan jujur, menghindari benturan
• Bersikap independen dan bertindak kepentingan, dan mematuhi peraturan. Seluruh karyawan
berdasarkan informasi yang lengkap, dengan termasuk Dewan Komisaris dan Direksi wajib mematuhi
itikad baik, dengan uji tuntas dan kehati-hatian; Kode Etik tersebut.
• Mematuhi peraturan perundang-undangan The statement on corporate ethics and conduct is stated in
yang berlaku bagi korporasi dan operasinya; the Code of Ethics, which was ratified on April 17, 2023. This
• Menghindari tindakan yang melanggar Code of Ethics has been published on the Company's website,
peraturan perundang-undangan atau tindakan with key information disclosed in the Integrated Report. It
yang tidak etis berdasarkan pedoman etika requires every member of the Board of Commissioners, the
korporasi; Board of Directors, and employees to act in the Company’s
• Tidak terlibat atau berpartisipasi dalam best interest, maintain integrity, act honestly, avoid conflicts
kegiatan apa pun yang akan menimbulkan of interest, and comply with regulations. All employees,
benturan kepentingan dengan kepentingan including the Board of Commissioners and the Board of
terbaik korporasi atau yang akan berdampak Directors, are required to adhere to this Code of Ethics.
negatif terhadap reputasi korporasi;
• Tidak mengambil manfaat atas properti atau
informasi yang dimiliki korporasi, kepemilikan
aset lainnya atau pelanggannya untuk
kepentingan pribadi atau yang menyebabkan
kerugian bagi korporasi dan pelanggannya.
• Tidak memanfaatkan jabatannya atau
peluang yang dihasilkan oleh jabatannya untuk
kepentingan pribadi;
• Menghindari perbuatan meminta atau
menerima dari pihak ketiga pembayaran,
gratifikasi atau keuntungan lain untuk dirinya
sendiri atau untuk orang lain yang menimbulkan
benturan kepentingan/memberikan
keuntungan kepada pihak ketiga secara
melanggar peraturan perundang-undangan;
• Menghormati perbedaan pendapat dan hak-
hak setiap anggota Direksi, Dewan Komisaris,
dan karyawan; serta
• Memastikan pengungkapan yang lengkap,
adil, akurat, tepat waktu, dan dapat
dipahami dalam laporan dan dokumen yang
disampaikan korporasi kepada regulator dan
dalam komunikasi publik lainnya.
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Tata Kelola Perusahaan
Good Corporate Governance
Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
Principle/Recommendation Explanation Implementation in the Company
This statement is set out in the Code of Conduct
and Business Ethics, which must clearly state the
corporate expectation that each member of the
Board of Directors and
Board of Commissioners and employees will:
• Act in the best interests of the corporation;
• Act honestly and with a high standard of
integrity;
• Be independent and act based on
complete information, in good faith, with
due diligence and prudence;
• Comply with laws and regulations that
apply to the corporation and its operations;
• Avoid actions that violate laws and
regulations or unethical actions based on
corporate ethics guidelines;
• Not be involved or participate in any activity
that will create a conflict of interest with
the corporation's best interests or have
a negative impact on the corporation’s
reputation;
• Not take advantage of property or
information owned by the corporation,
ownership of other assets or its customers,
for personal gain or which causes harm to
the corporation and its customers;
• Not take advantage of the position or
opportunities generated by the position for
personal gain;
• Avoid the act of requesting or receiving
from third parties payments, gratuities,
or other benefits for oneself or for other
people that will lead to conflicts of interest/
provide benefits to third parties by violating
the laws and regulations;
• Respect differences of opinion and the
rights of each member of the Board of
Directors, Board of Commissioners, and
employees; and
• Ensure complete, fair, accurate, timely, and
understandable disclosure in reports and
documents submitted by the corporation
to regulators and in other public
communications.
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b. Direksi menetapkan kebijakan dan praktik anti- Diterapkan Kebijakan anti-korupsi dan anti-fraud tercantum dalam
pencucian uang dan pendanaan terorisme, anti- Applied Kode Etik Perseroan. Kebijakan ini dibentuk untuk
suap, anti-korupsi, anti-kecurangan (anti-fraud), mempertahankan standar etika dan integritas tertinggi
keterlibatan dalam politik dengan mengacu pada dalam berbisnis. Informasi pokok mengenai Kode Etik ini
standar nasional atau internasional mengenai telah diungkapkan dalam Laporan Terintegrasi.
anti pencucian uang, anti-suap, anti-korupsi, anti The anti-corruption and anti-fraud policy is described in the
kecurangan, atau standar terkait lainnya. Code of Ethics. This policy is developed to uphold the highest
The Board of Directors establishes policies and standards of ethics and integrity in business. Key information
practices for anti-money laundering and terrorism regarding this Code of Ethics has been disclosed in the
financing, anti-bribery, anti-corruption, anti-fraud, Integrated Report
political involvement with reference to the national
or international standards regarding anti-money
laundering, anti-bribery, anti-corruption, anti-fraud,
or other related standards.
2. Nilai-Nilai dan Budaya Organisasi
Organizational Values and Culture
a. Korporasi mengartikulasikan, menumbuhkan, dan Diterapkan Seluruh karyawan diwajibkan mematuhi Kode Etik sebagai
mengungkapkan budaya serta nilai-nilai korporasi. Applied langkah untuk menciptakan budaya kerja yang berintegritas
The corporation articulates, fosters, and discloses dan bertanggung jawab. Perseroan menumbuhkan nilai-nilai
corporate culture and values. ini melalui penandatanganan Kode Etik, Pakta Integritas,
Deklarasi Integritas, dan Pernyataan Benturan Kepentingan.
Selain itu, Perseroan aktif melakukan sosialisasi terkait
budaya dan nilai-nilai korporasi kepada seluruh karyawan.
All employees are required to comply with the Code of Ethics
as a step toward fostering a work culture of integrity and
responsibility. The Company promotes these values through
the signing of the Code of Ethics, Integrity Pact, Integrity
Declaration, and Conflict of Interest Statement. Additionally,
the Company actively conducts awareness programs on
corporate culture and values for all employees.
3. Penegakan dan Komunikasi Pedoman Etika, Nilai-Nilai, dan Budaya
Communication and Enforcement of Ethical Guidelines, Values, and Culture
a. Pedoman perilaku dan Kode Etik korporasi Diterapkan Kode Etik disosialisasikan kepada Direksi, Dewan Komisaris,
dikomunikasikan secara efektif kepada Direksi, Dewan Applied dan seluruh karyawan melalui situs web internal, Laporan
Komisaris, serta seluruh karyawan, diintegrasikan Terintegrasi, serta platform internal karyawan yaitu
ke dalam strategi dan operasi korporasi termasuk mysamator.com. Selain itu, setiap Insan Perseroan diwajibkan
sistem manajemen risiko dan struktur remunerasi, untuk menandatangani Kode Etik, Pakta Integritas, Deklarasi
serta ditegakkan. Integritas, dan Pernyataan Benturan Kepentingan. Kode Etik
The corporate Code of Conduct and Code of Ethics ini diintegrasikan ke dalam strategi dan operasi Perseroan,
are communicated effectively to the Board of termasuk dalam sistem manajemen risiko dan struktur
Directors, Board of Commissioners, and all employees, remunerasi, serta ditegakkan untuk memastikan kepatuhan
integrated into corporate strategy and operations, dan budaya perilaku yang beretika.
including risk management system and remuneration The Code of Ethics is communicated to the Board of
structure, and being enforced. Directors, the Board of Commissioners, and all employees
through the internal website, the Integrated Report, and
the employee platform mysamator.com. Additionally,
every Company personnel is required to sign the Code of
Ethics, Integrity Pact, Integrity Declaration, and Conflict of
Interest Statement. This Code of Ethics is integrated into
the Company's strategy and operations, including the risk
management system and remuneration structure, and is
enforced to ensure compliance and a culture of ethical
behaviour.
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Tata Kelola Perusahaan
Good Corporate Governance
Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
Principle/Recommendation Explanation Implementation in the Company
V. MANAJEMEN RISIKO, PENGENDALIAN INTERNAL, DAN KEPATUHAN
RISK MANAGEMENT, INTERNAL CONTROL, AND COMPLIANCE
1. Pengendalian Internal dan Kepatuhan
Internal Control and Compliance
a. Direksi melakukan reviu secara berkala atas Diterapkan Direksi secara rutin melakukan penilaian atas ketepatan
ketepatan desain dan efektivitas operasional Applied desain dan efektivitas operasional sistem GCG, pengelolaan
sistem governansi, pengelolaan risiko, pengendalian risiko, pengendalian internal, dan kepatuhan terhadap
internal dan kepatuhan korporasi dan melaporkan peraturan perundang-undangan. Pelaksanaan dan hasil
pelaksanaan dan hasil reviu kepada para Pemegang penilaian ini disampaikan kepada Pemegang Saham melalui
Saham melalui Laporan Tahunan Korporasi. Laporan Terintegrasi untuk memastikan transparansi dan
The Board of Directors periodically reviews the akuntabilitas.
accuracy of designs and operational effectiveness of The Board of Directors regularly assesses the adequacy
the governance system, risk management, internal of the design and operational effectiveness of the GCG
control, and corporate compliance and reports the system, risk management, internal control, and compliance
implementation and review results to Shareholders to applicable laws and regulations. The implementation
through the Corporate Annual Report. and results of these assessments are reported to the
Shareholders through the Integrated Report to ensure
transparency and accountability
2. Manajemen Risiko
Risk Management
a. Strategi dan risiko merupakan satu kesatuan, Diterapkan Direksi dan Direktorat Manajemen Risiko secara rutin
diungkapkan secara transparan, masuk ke dalam Applied mengevaluasi penerapan sistem manajemen risiko di bawah
pelaksanaan tugas dan tanggung jawab Direksi dan pengawasan Dewan Komisaris, memastikan bahwa strategi
Dewan Komisaris, serta dalam diskusi di rapat Dewan dan risiko saling terkait dan tercermin dalam pelaksanaan
Komisaris dan Direksi. tugas mereka. Pengelolaan risiko dilakukan secara
Strategy and risk is a unity, disclosed transparently, transparan, fokus, dan independen, dengan hasil evaluasi
included in the implementation of duties and menjadi bagian dari diskusi di rapat Dewan Komisaris dan
responsibilities of the Board of Directors and Board of Direksi untuk mendukung tata kelola yang efektif.
Commissioners, as well as in discussions at meetings The Board of Directors and the Risk Management
of the Board of Commissioners and Board of Directors. Directorate regularly evaluate the implementation of the
b. Komite Pemantau Manajemen Risiko membantu risk management system under the supervision of the
pelaksanaan tugas Dewan Komisaris dengan Board of Commissioners, ensuring that strategy and risk are
menciptakan mekanisme yang transparan, fokus, interconnected and reflected in their execution of duties.
dan independen dalam pengawasan manajemen Risk management is conducted transparently, with focus
risiko korporasi. and independence, and the evaluation results are included
The Risk Management Monitoring Committee assists in discussions at Board of Commissioners and Board of
the implementation of the Board of Commissioners’ Directors meetings to support effective governance.
duties by creating a transparent, focused, and
independent mechanism for overseeing corporate
risk management.
3. Integrasi Governansi, Manajemen Risiko, dan Kepatuhan
Governance Integration, Risk Management, and Compliance
a. Direksi membangun sistem governansi, manajemen Diterapkan Sistem GRC diimplementasikan sebagai bagian dari
risiko, dan kepatuhan (GRC) yang terintegrasi, dengan Applied penerapan sistem manajemen risiko yang komprehensif.
menangani berbagai ketidakpastian secara terpadu Mengacu pada ISO 9001, sistem ini bertujuan untuk
dan dengan integritas yang tinggi, untuk meyakinkan mengelola risiko melalui proses identifikasi, evaluasi, dan
bahwa korporasi dapat mencapai tujuannya. pengendalian risiko-risiko yang berpotensi mengganggu
The Board of Directors establishes an integrated aktivitas serta kelangsungan usaha Perseroan.
governance, risk management, and compliance The GRC system is implemented as part of a comprehensive
(GRC) system, by handling various uncertainties in an risk management system. Referring to ISO 9001, this system
integrated manner and with high integrity, to ensure has a purpose to manage risks through the processes of risks
that the corporation can achieve its objectives. identification, evaluation, and control that may disrupt the
Company's activities and business going concern.
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Principle/Recommendation Explanation Implementation in the Company
b. Direksi memastikan bahwa bagian yang membawahi Diterapkan Fungsi kepatuhan saat ini menjadi bagian tugas dari
fungsi kepatuhan tidak merangkap melaksanakan Applied Direktorat Manajemen Risiko, Teknologi, dan Kepatuhan
fungsi yang berpotensi menimbulkan benturan Perseroan. Meskipun demikian, Perseroan menjamin
kepentingan. independensi unit kerja tersebut dan memastikan bahwa
The Board of Directors ensures that the division fungsi kepatuhan tidak merangkap peran lain yang dapat
in charge of the compliance function does not menimbulkan benturan kepentingan, sehingga tugas
concurrently perform functions that have the kepatuhan dapat dijalankan secara objektif.
potential to cause a conflict of interest. The compliance function is currently part of the duties
of the Directorate of Risk Management, Technology,
and Compliance. Nevertheless, the Company ensures
the independence of this unit and guarantees that the
compliance function does not assume other roles that could
create conflicts of interest, allowing compliance duties to be
carried out objectively
4. Audit Internal
Internal Audit
a. Dewan Komisaris, melalui Komite Audit, memantau Diterapkan Dewan Komisaris, melalui Komite Audit, memantau dan
dan memastikan bahwa fungsi audit internal Applied memastikan bahwa fungsi audit internal mendukung
membantu korporasi untuk mencapai tujuannya pencapaian tujuan Perseroan dengan pendekatan yang
dengan membawa pendekatan yang objektif dan objektif dan disiplin dalam mengevaluasi dan meningkatkan
disiplin untuk mengevaluasi dan meningkatkan efektivitas manajemen risiko, pengendalian internal, dan
efektivitas manajemen risiko, pengendalian internal, tata kelola perusahaan. Informasi lebih lengkap mengenai
dan governansi korporat. hal ini diungkapkan pada Unit Audit Internal dalam Laporan
The Board of Commissioners, through the Audit Terintegrasi.
Committee, oversees and ensures that the internal The Board of Commissioners, through the Audit Committee,
audit function assists the corporation to achieve monitors and ensures that the internal audit function
its objectives through an objective and disciplined supports the achievement of the Company's objectives
approach to evaluate and improve the effectiveness with an objective and disciplined approach in evaluating
of risk management, internal control, and corporate and improving the effectiveness of risk management,
governance internal control, and corporate governance. More detailed
information on this matter is disclosed in the Internal Audit
Unit section of the Integrated Report
VI. PENGUNGKAPAN DAN TRANSPARANSI | DISCLOSURE AND TRANSPARENCY
1. Kebijakan Pengungkapan
Disclosure Policy
a. Korporasi memiliki kebijakan dan prosedur Diterapkan Perseroan belum memiliki kebijakan khusus terkait komunikasi
pengungkapan dan transparansi yang memastikan Applied dengan Pemegang Saham atau investor. Meskipun demikian,
pengungkapan informasi material dan menjaga Perseroan aktif berkomunikasi Perseroan berkomitmen untuk
informasi sensitif serta rahasia korporasi. menyampaikan informasi terkait Perseroan kepada seluruh
The corporation has disclosure and transparency Pemegang Saham secara tepat waktu, akurat, dan teratur,
policies and procedures that ensure disclosure kecuali informasi yang bersifat rahasia, melalui investor
of material information and safeguard sensitive meeting dan keterbukaan informasi di berbagai platform.
information as well as corporate secrets. Selain itu, Perseroan memastikan tidak ada keberpihakan
pada Pemegang Saham tertentu dan hak Pemegang
Saham untuk memperoleh informasi material dan relevan
secara teratur terpenuhi.
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Tata Kelola Perusahaan
Good Corporate Governance
Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
Principle/Recommendation Explanation Implementation in the Company
b. Hak Pemegang Saham untuk memperoleh secara The Company has not yet established a specific policy
teratur dan tepat waktu informasi material yang regarding communication with the Shareholders or
relevan tentang korporasi harus dipenuhi. investors. However, the Company actively communicates
The Shareholders' rights to obtain regularly and and is committed to providing timely, accurate, and regular
timely relevant material information regarding the information to all Shareholders, except for confidential
corporation must be fulfilled. information, through investor meetings and disclosures
on various platforms. Additionally, the Company ensures
impartiality among Shareholders and upholds their right to
receive material and relevant information on a regular basis.
2. Laporan Keuangan dan Keberlanjutan
Financial Statement and Sustainability Report
a. Korporasi mengungkapkan sistem dan prosedur Diterapkan Perseroan memiliki sistem dan prosedur pengendalian
untuk memastikan bahwa Laporan Keuangan Applied internal yang memastikan bahwa Laporan Keuangan Interim
Interim yang tidak diaudit atau direviu oleh Auditor yang belum diaudit atau direviu oleh Auditor Eksternal tetap
Eksternal secara material adalah akurat, lengkap, akurat, lengkap, dan dapat memberikan informasi yang
dan memberikan investor informasi yang tepat untuk relevan bagi investor untuk membuat keputusan investasi
membuat keputusan investasi yang tepat. yang tepat. Laporan Keuangan Interim akan direviu oleh
The Corporation discloses systems and procedures to Direktur Keuangan dan disetujui oleh Direktur Utama
ensure that Interim Financial Statements that are not sebelum disampaikan ke publik.
materially audited or reviewed by External Auditors The Company has an internal control system and procedures
are accurate, complete, and provide investors to ensure that unaudited or unreviewed Interim Financial
with the appropriate information to make the right Statements remain accurate, complete, and provide relevant
investment decisions. information for investors to make informed investment
decisions. The Interim Financial Statements are reviewed by
the Finance Director and approved by the President Director
before being released to the public.
b. Komite Audit memastikan kualitas audit Laporan Diterapkan Komite Audit memberikan rekomendasi terkait penunjukan,
Keuangan yang dilaksanakan oleh Auditor Applied perpanjangan masa tugas, serta, jika diperlukan,
Eksternal. Kegiatan ini termasuk merekomendasikan pemberhentian dan penentuan remunerasi Auditor
penunjukan, penunjukan kembali dan, jika perlu, Eksternal. Selain itu, Komite Audit memastikan kualitas
pemberhentian dan remunerasi Auditor Eksternal. audit atas Laporan Keuangan yang dilakukan oleh Auditor
The Audit Committee ensures the quality of audits Eksternal melalui rapat untuk membahas perencanaan
on Financial Statements conducted by the External prosedur audit serta hasil temuan audit.
Auditors. This activity includes recommending the The Audit Committee provides recommendations on
appointment, reappointment, and, if necessary, the appointment, extension of term, and, if necessary,
dismissal and remuneration of the External Auditors. dismissal and determination of fee for the External Auditor.
Additionally, the Audit Committee ensures the quality of the
Financial Statement audit conducted by the External Auditor
through meetings to discuss audit planning, procedures, and
audit findings.
c. Laporan Keberlanjutan harus disiapkan dan Diterapkan Laporan Terintegrasi Perseroan, yang menggabungkan
diungkapkan dengan akurat dan disusun sesuai Applied Laporan Keberlanjutan dengan Laporan Tahunan, disusun
kerangka pelaporan keberlanjutan nasional atau menggunakan standar nasional dan internasional, yaitu
internasional. Peraturan Otoritas Jasa Keuangan No. 51/POJK.03/2017
The Sustainability Report shall be accurately tentang Keuangan Berkelanjutan, kerangka Global Reporting
prepared and disclosed and compiled in accordance Initiative (GRI), dan Integrated Reporting Framework.
with national or international sustainability reporting The Integrated Report, which combines the Sustainability
frameworks. Report and the Annual Report, is prepared in accordance
with national and international standards, including Financial
Services Authority Regulation No. 51/POJK.03/2017 on
Sustainable Finance, the Global Reporting Initiative (GRI)
framework, and the Integrated Reporting Framework.
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d. Korporasi menerbitkan Laporan Tahunan secara Diterapkan Laporan Terintegrasi Perseroan menyajikan informasi
terintegrasi yang menempatkan kinerja historis ke Applied mengenai kinerja keuangan historis, risiko, peluang, serta
dalam konteks dan menggambarkan risiko, peluang, prospek masa depan Perseroan, termasuk bagaimana
dan prospek korporasi di masa depan, sehingga Perseroan menciptakan nilai yang berkelanjutan. Penyajian ini
membantu Pemegang Saham dan pemangku membantu Pemegang Saham dan pemangku kepentingan
kepentingan memahami tujuan strategis korporasi memahami tujuan strategis korporasi.
dan kemajuannya dalam menciptakan nilai yang The Integrated Report presents information on historical
berkelanjutan. financial performance, risks, opportunities, and the
The corporation issues an integrated Annual Report Company's future prospects, including how the Company
that puts historical performance into context and creates sustainable value. This presentation helps the
describes the corporation's risks, opportunities, and Shareholders and stakeholders understand the corporation's
future prospects, thereby helping Shareholders and strategic objectives.
stakeholders understand the corporation's strategic
objectives and its progress in creating sustainable
value.
e. Laporan Tahunan perusahaan terbuka Diterapkan Perseroan telah mengungkapkan pemilik manfaat akhir
mengungkapkan pemilik manfaat akhir dalam Applied Perseroan, termasuk Pemegang Saham Utama dan
kepemilikan saham perusahaan terbuka paling Pengendali, serta pemilik saham kurang dari 5% pada bagian
sedikit 5%, selain pengungkapan pemilik manfaat Struktur Grup dalam Laporan Terintegrasi ini.
akhir dalam kepemilikan saham perusahaan terbuka The Company has disclosed its ultimate beneficial owners,
melalui Pemegang Saham Utama dan Pengendali. including the Major and Controlling Shareholders, as well
The Annual Report of the public company discloses as Shareholders holding less than 5% shares, in the Group
the ultimate beneficial owners of at least 5% of the Structure section of this Integrated Report.
public company's shares, in addition to the disclosure
of the ultimate beneficial owners through the Major
and Controlling Shareholders.
3. Diseminasi Informasi
Dissemination of Information
a. Saluran penyebaran informasi harus menyediakan Diterapkan Perseroan memanfaatkan aset digital sebagai sarana
akses yang setara, tepat waktu, dan relatif murah Applied penyampaian informasi yang memberikan akses setara,
untuk informasi yang relevan bagi pengguna. tepat waktu, dan relatif murah bagi para pemangku
Channels for disseminating Information should kepentingan. Kanal komunikasi yang tersedia mencakup
provide users with equal, timely, and relatively media sosial, situs web, dan paparan publik.
inexpensive access to relevant information. The Company utilizes digital assets as a means of
disseminating information, ensuring equal, timely, and
cost-effective access for the stakeholders. Available
communication channels include social media, the corporate
website, and public exposes.
b. Korporasi memastikan bahwa pernyataan tahunan Penjelasan Pernyataan terhadap penerapan Pedoman Umum
terhadap penerapan Pedoman Umum Governansi Explain Governansi Korporat Indonesia (PUGKI) telah dimuat dalam
Korporat Indonesia, termasuk penjelasan atas Laporan Terintegrasi 2023-2025. Ke depannya, Perseroan
penerapan atas masing-masing Rekomendasi dan akan konsisten meningkatkan kualitas penerapan setiap
Panduan tersedia di situs web selama jangka waktu rekomendasi PUGKI dan memastikan bahwa pernyataan
minimal 5 tahun. tahunan beserta penjelasan penerapan masing-masing
The corporation ensures that an annual statement rekomendasi tersedia di situs web Perseroan selama minimal
regarding the implementation of General Guidelines 5 tahun.
for Indonesian Corporate Governance, including The statement on the implementation of the General
an explanation of the implementation of each Guidelines of Indonesian Corporate Governance (PUGKI) has
Recommendation and Guideline is available on the been included in the 2023-2025 Integrated Reports. Going
website for a minimum period of 5 years. forward, the Company will consistently enhance the quality
of its implementation of each PUGKI recommendation and
ensure that the annual statement, along with explanations of
each recommendation’s implementation, remains available
on the Company’s website for at least 5 years.
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Tata Kelola Perusahaan
Good Corporate Governance
Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
Principle/Recommendation Explanation Implementation in the Company
c. Untuk korporasi yang terdaftar di pasar modal di Diterapkan Hingga akhir tahun buku 2025, Perseroan hanya mencatatkan
yurisdiksi selain yurisdiksi asal, peraturan perundang- Applied dan memperdagangkan saham di Bursa Efek Indonesia,
undangan atas governansi korporat yang berlaku sehingga ketentuan mengenai cross listing di yurisdiksi lain
harus diungkapkan dengan jelas. Dalam hal cross tidak berlaku bagi Perseroan.
listing, kriteria dan prosedur cross listing, kriteria dan As of the end of the 2025 financial year, the Company has
prosedur untuk mengakui persyaratan listing untuk only listed and traded its shares on the Indonesia Stock
listing utama harus transparan dan didokumentasikan. Exchange, making the provisions regarding cross-listing in
For corporations listed on the capital market in other jurisdictions not applicable to the Company.
jurisdictions other than the jurisdiction of origin,
applicable laws and regulations on corporate
governance must be clearly disclosed. In the case
of cross listing, the criteria and procedures for cross
listing, criteria and procedures for recognizing the
listing requirements for the primary listing must be
transparent and documented.
VII. PERLINDUNGAN TERHADAP HAK-HAK PEMEGANG SAHAM | PROTECTION TOWARD THE RIGHTS OF THE SHAREHOLDERS
1. Hak Pemegang Saham
The Rights of the Shareholders
a. Korporasi memiliki suatu kebijakan komunikasi yang Diterapkan Perseroan memiliki kebijakan komunikasi yang memfasilitasi
memfasilitasi dan mendorong partisipasi Pemegang Applied dan mendorong partisipasi Pemegang Saham, yang diatur
Saham atau investor. dalam Anggaran Dasar dan dilaksanakan melalui Sekretaris
The corporation has a communication policy that Perusahaan. Kebijakan tata kelola korporat ini juga berlaku
facilitates and encourages Shareholder or investor bagi Entitas Anak. Selain itu, Perseroan memiliki aturan dan
participation. prosedur yang mengatur akuisisi, pengambilalihan, serta
b. Korporasi yang merupakan entitas induk memastikan transaksi luar biasa lainnya untuk memastikan transparansi
bahwa kebijakan governansi korporatnya berlaku dan keadilan dalam melindungi hak-hak Pemegang Saham
bagi Entitas Anak dan entitas sepengendali yang di sesuai dengan kelasnya.
dalamnya investasi korporasi adalah signifikan. The Company has a communication policy that facilitates
Corporations that are Parent Entities ensure that their and encourages the Shareholder’s participation, as outlined
corporate governance policies apply to Subsidiaries in the Articles of Association and implemented by the
and Entities under Common Control in which their Corporate Secretary. This corporate governance policy also
investment is significant. applies to the Subsidiaries. Additionally, the Company has
rules and procedures governing acquisitions, takeovers, and
other extraordinary transactions to ensure transparency and
fairness in protecting the Shareholder’s rights according to
their respective classes.
c. Korporasi memiliki aturan dan prosedur yang
mengatur akuisisi, pengambilalihan, dan transaksi luar
biasa, seperti merger dan penjualan aset korporasi
yang substansial untuk memastikan transaksi terjadi
secara transparan dan dalam kondisi yang wajar dan
melindungi hak-hak semua Pemegang Saham sesuai
dengan kelasnya.
Corporations have rules and procedures that
govern acquisitions, takeovers, and extraordinary
transactions, such as mergers and sales of substantial
corporate assets to ensure that the transactions
occur in a transparent manner and under reasonable
conditions as well as protecting the rights of all
Shareholders according to class.
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2. Perlakuan Adil Terhadap Pemegang Saham
Fair Treatment toward the Shareholders
a. Korporasi memiliki aturan dan prosedur yang Tidak Dapat Tidak dapat diterapkan karena semua Pemegang Saham
memastikan: Diterapkan Perseroan memiliki saham dari seri yang sama dalam satu
• Semua Pemegang Saham dari seri yang Not kelas.
sama dalam satu kelas saham harus Applicable Not applicable because all of the Shareholders hold shares
diperlakukan setara; serta of the same series within a single class.
• Pengungkapan aturan dan prosedur
tersebut serta pengungkapan
struktur modal dan pengaturan yang
memungkinkan Pemegang Saham tertentu
memeroleh pengaruh atau kendali yang
tidak proporsional dengan kepemilikan
sahamnya.
Corporations have rules and procedures ensuring
that:
• All Shareholders of the same series in one
class of shares shall be treated equally,
• There shall be disclosure of such rules and
procedures, as well as disclosure of capital
structure and arrangements that allow
certain Shareholders to gain influence or
control that is disproportionate to their
share ownership.
b. Korporasi memiliki aturan dan prosedur yang Diterapkan Transaksi pihak berelasi akan dipaparkan dalam rapat
memastikan transaksi pihak berelasi disetujui Applied Direksi untuk memperoleh persetujuan dari Direksi. Selain
dan dilaksanakan sedemikian rupa yang dapat itu, transaksi pihak berelasi juga akan disampaikan ke publik
meyakinkan bahwa benturan kepentingan telah melalui Keterbukaan Informasi. Hal ini dilakukan dalam
dikelola dengan tepat, dan melindungi kepentingan rangka pengelolaan benturan kepentingan secara efektif,
korporasi dan Pemegang Saham. sehingga kepentingan Perseroan dan Pemegang Saham
The corporation has rules and procedures that terlindungi.
ensure related party transactions are approved and Related party transactions will be presented in the Board of
implemented in such a way as to ensure that conflicts Directors meeting for approval. In addition, these transactions
of interest are properly managed and protect the will be disclosed to the public through Information Disclosure.
interests of the corporation and Shareholders. This is done to effectively manage conflicts of interest,
ensuring the protection of the Company’s and Shareholders’
interests
c. Korporasi memiliki dan mengungkapkan kebijakan Diterapkan Kebijakan terkait insider trading merujuk pada POJK No. 78/
untuk mencegah terjadinya insider trading. Applied POJK.04/2017 tentang Transaksi Efek yang Tidak Dilarang
Korporasi memiliki aturan yang jelas mengenai bagi Orang Dalam serta Pasal 104 Undang-Undang No.
perdagangan apa pun dalam saham korporasi 8 Tahun 1995 tentang Pasar Modal. Dengan penerapan
yang dilakukan oleh Direktur, Komisaris, dan orang peraturan ini, diharapkan seluruh organ Perseroan,
dalam untuk memastikan bahwa siapa pun tidak termasuk Dewan Komisaris dan Direksi, dapat mematuhi
boleh mendapatkan keuntungan secara langsung kebijakan yang ditetapkan dan melaporkan setiap dugaan
atau tidak langsung dari informasi yang tidak/belum pelanggaran. Uraian lengkap terkait insider trading telah
tersedia di pasar. diungkapkan pada bagian Larangan Transaksi Orang Dalam
di dalam Laporan Terintegrasi ini.
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Tata Kelola Perusahaan
Good Corporate Governance
Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
Principle/Recommendation Explanation Implementation in the Company
The corporation has and discloses policies to prevent The insider trading policy refers to POJK No. 78/POJK.04/2017
insider trading. The corporation has clear rules on Securities Transactions Not Prohibited for Insiders
regarding any trading in corporate shares conducted and Article 104 of Law No. 8 of 1995 on Capital Markets.
by Directors, Commissioners, and insiders to ensure Through the implementation of these regulations, all
that no one may benefit directly or indirectly from Company’s organs, including the Board of Commissioners
information that is not/not yet available in the market. and the Board of Directors, are expected to comply with
the established policies and report any suspected violations.
A comprehensive explanation of insider trading has been
disclosed in the Insider Trading Prohibition section of this
Integrated Report.
3. Rapat Umum Pemegang Saham
General Meeting of Shareholders
a. Korporasi melakukan panggilan RUPS dengan Diterapkan Perseroan melaksanakan pemanggilan RUPS paling lambat
agenda dan materi RUPS selengkap dan sedini Applied 21 hari kerja sebelum RUPS, dengan agenda dan materi
mungkin (paling lambat 28 hari sebelum RUPS) untuk rapat yang dipublikasikan bersamaan dengan tanggal
memberikan waktu dan materi yang cukup bagi pemanggilan tersebut. Pemanggilan ini dipublikasikan
Pemegang Saham untuk mempelajari dengan baik melalui situs web Perseroan, Bursa Efek Indonesia, dan
agenda rapat. Undangan rapat dan seluruh informasi Kustodian Sentral Efek Indonesia untuk memberikan waktu
RUPS diungkapkan melalui sarana elektronik seperti yang cukup bagi Pemegang Saham mempelajari agenda
melalui situs web korporasi. rapat.
The corporation makes a notice for GMS with the The Company issues the notice for the GMS no later than
agenda and materials for GMS as completely and 21 working days before the meeting, with the agenda and
as early as possible (no later than 28 days prior to meeting materials published on the same date as the notice.
the GMS) to provide sufficient time and materials for This notice is published through the Company’s website,
Shareholders to properly study the meeting agenda. the Indonesia Stock Exchange, and the Indonesian Central
Meeting invitations and all GMS information are Securities Depository to provide the Shareholders with
disclosed through electronic means, such as through sufficient time to review the meeting agenda
the corporate website.
b. Korporasi memiliki dan mengungkapkan aturan dan Diterapkan Mekanisme pengambilan keputusan dan pemungutan
prosedur yang memfasilitasi Pemegang Saham Applied suara di RUPS, baik secara terbuka maupun tertutup, diatur
dalam berpartisipasi dan memberikan suara secara dalam Anggaran Dasar Perseroan. Perseroan juga memiliki
efektif di RUPS. prosedur yang memfasilitasi Pemegang Saham untuk
The Corporation has and discloses rules and berpartisipasi dan memberikan suara secara efektif selama
procedures that facilitate Shareholders to participate RUPS melalui eASY.KSEI.
and vote effectively at the GMS The decision-making and voting mechanisms at the GMS,
whether conducted openly or confidentially, are regulated in
the Articles of Association. The Company also has procedures
in place to facilitate the Shareholder’s participation and
effective voting during the GMS through eASY.KSEI.
c. Pemegang Saham berpartisipasi efektif dalam Diterapkan Pemegang Saham berpartisipasi aktif dalam menetapkan
menetapkan penunjukan anggota Direksi dan Dewan Applied penunjukan anggota Direksi dan Dewan Komisaris,
Komisaris. sebagaimana diungkapkan dalam Kebijakan dan Prosedur
The Shareholders participate effectively to Nominasi Dewan Komisaris dan Direksi pada Laporan
determine the appointment of members of the Board Terintegrasi ini.
of Directors and Board of Commissioners. The Shareholders actively participate in the appointment
of members of the Board of Directors and the Board of
Commissioners, as disclosed in the Nomination Policy and
Procedures for the Board of Commissioners and Board of
Directors in this Integrated Report.
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Empowering Industry
Enabling Life
Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
Principle/Recommendation Explanation Implementation in the Company
d. Seluruh anggota Direksi dan anggota Dewan Diterapkan Selama tidak berhalangan, RUPS Tahunan akan dihadiri
Komisaris hadir dalam RUPS Tahunan. Applied oleh seluruh Dewan Komisaris dan Direksi, baik secara fisik
All members of the Board of Directors and the Board maupun daring melalui eASY.KSEI.
of Commissioners were present at the Annual GMS. Subject to availability, the Annual GMS (AGMS) will be
attended by all members of the Board of Commissioners
and the Board of Directors, either physically or virtually via
eASY.KSEI.
e. Korporasi memastikan transparansi dan akuntabilitas Diterapkan Dasar penunjukan Kantor Akuntan Publik dan Akuntan Publik
Auditor Eksternal di RUPS. Applied yang akan mengaudit Laporan Keuangan Perseroan tahun
The corporation ensures transparency and buku 2024 telah disampaikan dan disetujui dalam RUPS
accountability of the External Auditor at the GMS. tanggal 13 Juni 2025, untuk memastikan transparansi dan
akuntabilitas Auditor Eksternal.
The basis for the appointment of the Public Accounting Firm
and Public Accountant to audit the Financial Statements for
the 2024 financial year was presented and approved at the
General Meeting of Shareholders on June 13, 2025, to ensure
the transparency and accountability of the External Auditor.
f. Penyampaian hasil pemungutan suara dan ringkasan Diterapkan Perseroan telah mengungkapkan hasil pemungutan suara
risalah RUPS secara lengkap diumumkan ke publik Applied dan ringkasan risalah RUPS secara lengkap kepada publik
pada hari kerja berikutnya. melalui situs web Perseroan dan Bursa Efek Indonesia pada
Submission of voting results and a complete summary hari kerja berikutnya.
of the GMS minutes are announced to the public on The Company has disclosed the voting results and a
the following working day. summary of the GMS minutes in full to the public through
the Company's website and the Indonesia Stock Exchange
on the next business day.
VIII. PENGHARGAAN TERHADAP PEMANGKU KEPENTINGAN | APPRECIATION FOR THE STAKEHOLDERS
1. Keterlibatan Pemangku Kepentingan Kunci
Stakeholder Engagement
a. Korporasi melalui Sekretaris Korporasi melaksanakan Diterapkan Perseroan secara reguler, transparan, dan efektif berkomunikasi
komunikasi yang reguler, transparan, dan efektif Applied dengan pemangku kepentingan kunci melalui Sekretaris
dengan pemangku kepentingan kunci serta Perusahaan, termasuk mengungkapkan proses identifikasi
melibatkan mereka untuk memahami harapan dan dan pemilihan mereka dalam Laporan Terintegrasi. Perseroan
keluhan mereka serta dampak korporasi terhadap juga memiliki Sistem Pelaporan Pelanggaran (SPP) sebagai
mereka. sarana bagi pemangku kepentingan untuk menyampaikan
The Corporation, through the Corporate Secretary, saran, masukan, dan keluhan guna memahami harapan serta
carries out regular, transparent, and effective dampak Perseroan terhadap mereka.
communication with key stakeholders and engages The Company regularly, transparently, and effectively
them to understand their expectations, grievances, communicates with key stakeholders through the Corporate
and the impact of the corporation on them. Secretary, including disclosing the identification and selection
process in the Integrated Report. The Company also has a
Whistleblowing System (WBS) as a means for the stakeholders
to provide suggestions, feedback, and complaints to understand
their expectations and the Company's impact on them
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Tata Kelola Perusahaan
Good Corporate Governance
Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
Principle/Recommendation Explanation Implementation in the Company
2. Integrasi Keberlanjutan dalam Model Bisnis
Sustainable Integration in Business Model
a. Dewan Komisaris bersama-sama dengan Direksi Diterapkan Dewan Komisaris bersama Direksi bertanggung jawab,
bertanggung jawab, akuntabel, dan transparan Applied akuntabel, dan transparan atas tata kelola keberlanjutan
atas governansi keberlanjutan, termasuk Perseroan, termasuk dalam menetapkan strategi, prioritas,
menetapkan strategi, prioritas, dan target dan target keberlanjutan yang dikomunikasikan melalui
keberlanjutan korporasi. Direksi dan Dewan Komisaris Laporan Terintegrasi. Dalam menjalankan perannya,
memasukkan pertimbangan keberlanjutan ketika Direksi dan Dewan Komisaris mempertimbangkan aspek
menjalankan perannya, termasuk antara lain dalam keberlanjutan dalam pengembangan strategi korporasi,
pengembangan dan implementasi strategi korporasi, rencana bisnis, rencana aksi utama, dan manajemen risiko.
rencana bisnis, rencana aksi utama, dan manajemen The Board of Commissioners and Board of Directors are
risiko. responsible, accountable, and transparent in the Company's
The Board of Commissioners and the Board sustainability governance, including setting sustainability
of Directors are responsible, accountable, and strategies, priorities, and targets, which are communicated
transparent for sustainability governance, including through the Integrated Report. In fulfilling their roles, the
in establishing corporate sustainability strategies, Board of Directors and the Board of Commissioners consider
priorities, and targets. The Board of Directors and sustainability aspects in corporate strategy development,
Board of Board of Commissioners incorporate business planning, key action plans, and risk management.
sustainability considerations when performing their
roles, including by developing and implementing
corporate strategies, business plans, main action
plans, and risk management.
3. Perlindungan Terhadap Pemangku Kepentingan
Protection toward the Stakeholders
a. Direksi memastikan dan mengungkapkan bahwa Diterapkan Direksi memastikan bahwa Perseroan menjalankan aktivitas
operasi korporasi mencerminkan penerapan standar Applied operasional dengan menerapkan standar etika, tanggung
etika, tanggung jawab sosial dan lingkungan yang jawab sosial, dan lingkungan yang tinggi di seluruh korporasi.
tinggi di seluruh korporasi dan memastikan bahwa Direksi juga memastikan bahwa kebijakan dan prosedur
kebijakan dan prosedur yang tepat diterapkan untuk yang tepat diterapkan untuk menghormati serta mematuhi
menghormati serta mematuhi hak-hak pemangku hak-hak pemangku kepentingan. Informasi lengkap
kepentingan. mengenai hal ini diungkapkan dalam Laporan Terintegrasi.
The Board of Directors ensures and discloses that The Board of Directors ensures that the Company conducts
corporate operations reflect the application of its operational activities by applying high ethical, social
high standards of ethics, social and environmental responsibility, and environmental standards across the
responsibility throughout the corporation and ensures corporation. The Board of Directors also ensures that
that appropriate policies and procedures are in place appropriate policies and procedures are implemented to
to respect and comply with stakeholders’ rights. respect and comply with stakeholders’ rights. Complete
information on this matter is disclosed in the Integrated
Report.
b. Direksi mendorong karyawan bekerja untuk Diterapkan Direksi mendorong karyawan untuk berkontribusi pada
kepentingan jangka panjang korporasi dan Applied kepentingan jangka panjang dan keberlanjutan Perseroan,
mengedepankan keberlanjutan. salah satunya melalui Program Personal Development
The Board of Directors encourages employees to Plan (PDP). Program ini dirancang untuk mengembangkan
work for the long-term interests of the corporation kandidat pada posisi-posisi penting, guna meningkatkan
and prioritizes sustainability kemampuan dan potensi karyawan di masa depan.
The Board of Directors encourages employees to contribute
to the Company’s long-term interests and going concern,
one of which is through the Personal Development Plan (PDP)
Program. This program is designed to develop candidates
for important positions, to improve employee’s capabilities
and potential in the future.
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Empowering Industry
Enabling Life
Struktur Penerapan Tata Kelola Perusahaan
Corporate Governance Structure
[GRI 2-9] [ESG G-03]
Berdasarkan Undang-Undang Republik Indonesia Nomor 40 Tahun Based on the Law of the Republic of Indonesia No. 40/2007 on Limited
2007 tentang Perseroan Terbatas, struktur tata kelola Perseroan Liability Companies, the Company’s governance structure consists
terdiri dari tiga organ utama yaitu Rapat Umum Pemegang Saham, of three principal organs, namely General Meeting Shareholders,
Dewan Komisaris dan Direksi. Perseroan menerapkan sistem dua and the Board of Commissioners and the Board of Directors.
badan atau two tier system, di mana Dewan Komisaris menjalankan The Company adopts two tier system, under which the Board
fungsi pengawasan dan pemberian nasihat, sementara Direksi of Commissioners conducts supervisory and advisory functions,
bertanggung jawab atas pengurusan dan pengelolaan operasional while the Board of Directors is responsible for the management
Perseroan. Kedua organ tersebut memiliki kewenangan, fungsi dan and administration of the Company’s operations. Each body has
tanggung jawab yang terpisah namun saling melengkapi sesuai distinct yet complementary authorities, roles, and responsibilities
ketentuan Anggaran Dasar dan peraturan perundang-undangan as stipulated in the Articles of Association and prevailing laws and
yang berlaku. regulations.
Struktur tata kelola Perseroan juga mencakup berbagai organ The Company’s governance structure also includes various
pendukung yang berada di bawah Dewan Komisaris dan Direksi. supporting organs under the Board of Commissioners and the Board
Organ pendukung tersebut berperan dalam memastikan bahwa of Directors. These organs play a role in strengthening oversight,
pelaksanaan fungsi pengawasan, manajemen risiko, pengendalian risk management, internal control, and compliance functions.
internal dan kepatuhan dapat berjalan secara efektif. Pembentukan Their establishment is intended to enhance governance discipline,
organ pendukung ini dimaksudkan untuk memperkuat disiplin improve the effectiveness of decision-making, and ensure that
governansi, meningkatkan efektivitas proses pengambilan business management is conducted in a structured, well-directed
keputusan dan memastikan bahwa pengelolaan bisnis dapat manner, aligned with best corporate governance practices.
berlangsung secara terarah, terstruktur dan sesuai praktik tata
kelola terbaik.
Rapat Umum Pemegang Saham
General Meeting of Shareholders
Dewan Komisaris Direksi
Board of Commissioners Board of Directors
Komite Audit Komite ESG Audit Legal dan Sekretaris
Audit Committee ESG Committee Internal Kepatuan Perusahaan
Internal Legal and Corporate
Audit Compliance Secretary
Perseroan menetapkan pemisahan peran antara Dewan Komisaris The Company has established a separation of roles between the
dan Direksi guna menjaga keseimbangan (check and balance) Board of Commissioners and the Board of Directors to maintain
dalam operasional Perseroan. Pemisahan peran ini memastikan check and balance in the Company's operations. This separation
bahwa Dewan Komisaris berfokus pada pengawasan strategis of roles ensures that the Board of Commissioners focuses on
dan manajemen risiko, sementara Direksi bertanggung jawab strategic supervision and risk management, while the Board of
atas pelaksanaan strategi bisnis dan operasional harian. Dengan Directors is responsible for implementing business strategies and
pemisahan yang jelas, Perseroan meningkatkan efektivitas daily operations. With a clear separation, the Company increases
tata kelola, memperbaiki proses pengambilan keputusan, serta the effectiveness of governance, improves the decision-making
membangun kepercayaan pemangku kepentingan, sehingga kedua process, and builds the stakeholder’s trust, so that both functions
fungsi dapat berjalan secara independen. can run independently.
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Tata Kelola Perusahaan
Good Corporate Governance
Rapat Umum Pemegang Saham
General Meeting of Shareholders
Rapat Umum Pemegang Saham (RUPS) adalah organ Perseroan The General Meeting of Shareholders (GMS) is the Company’s
yang memegang kewenangan tertinggi dalam struktur GCG. highest governing organ in the GCG structure. The GMS has the
RUPS memiliki kewenangan untuk mengambil keputusan atas hal- authority to make decisions on crucial matters not delegated to the
hal penting yang tidak dilimpahkan kepada Direksi atau Dewan Board of Directors of the Board of Commissioners, in accordance
Komisaris, sepanjang sesuai dengan ketentuan Anggaran Dasar with the Articles of Association and applicable capital market
dan peraturan perundang-undangan di pasar modal. Melalui RUPS, regulations. Through the GMS, the Shareholders exercise their
Pemegang Saham menjalankan haknya untuk memberikan arahan rights to set strategic direction, make fundamental corporate
strategis, menetapkan keputusan yang bersifat fundamental serta decisions, and assess the performance and accountability of the
menilai pelaksanaan tugas dan tanggung jawab Direksi dan Dewan Board of Directors and the Board of Commissioners in governing the
Komisaris dalam mengelola Perseroan. Company.
Penyelenggaraan RUPS Perseroan dilakukan dengan mengacu The Company’s GMS is convened in compliance with the following
pada ketentuan, sebagai berikut: provisions:
1. Undang-Undang No. 40 tahun 2007 tentang Perseroan Terbatas. 1. Law No. 40/2007 on Limited Liability Companies.
2. Peraturan Otoritas Jasa Keuangan No. 15/POJK.04/2020 tanggal 2. Financial Services Authority Regulation No. 15/POJK.04/2020
20 April 2020 tentang Rencana dan Penyelenggaraan Rapat dated April 20, 2020 on Plans and Implementation of the
Umum Pemegang Saham Perusahaan Terbuka. General Meeting of Shareholders of Public Companies.
3. Peraturan Otoritas Jasa Keuangan No. 16/POJK.04/2020 tanggal 3. Financial Services Authority Regulation No. 16/POJK.04/2020
20 April 2020 tentang Pelaksanaan Rapat Umum Pemegang dated April 20, 2020 on the Implementation of Electronic
Saham Perusahaan Terbuka Secara Elektronik. General Meeting of Shareholders of Public Companies
4. Anggaran Dasar Perseroan. 4. The Articles of Association.
RUPS merupakan instrumen bagi para pemegang saham untuk The GMS serves as an instrument for shareholders to make
mengambil keputusan penting dan strategis terkait keberlangsungan important and strategic decisions related to the Company’s long-
Perseroan dalam jangka panjang, dengan memperhatikan term sustainability, in accordance with the Articles of Association
ketentuan Anggaran Dasar dan peraturan perundang-undangan, and applicable laws and regulations, while taking into account
serta kepentingan pengembangan dan kesehatan Perseroan, the interests of the Company’s development and soundness, the
kepentingan para stakeholders serta hak-hak Perseroan. interests of stakeholders, as well as the Company’s rights.
Kewenangan RUPS
GMS Authorities
Dalam RUPS, Pemegang Saham berhak memperoleh perlakuan At the GMS, the Shareholders are entitled to equal treatment in
yang sama dalam menyuarakan pendapat dan berkontribusi dalam expressing their opinions and contributing to the decision-making
proses pengambilan keputusan penting dan strategis Perseroan. processes on key strategic matters within the Company. The GMS has
RUPS memiliki wewenang yang tidak dapat dilimpahkan kepada authorities that cannot be delegated to the Board of Commissioners
Dewan Komisaris maupun Direksi. Wewenang RUPS meliputi: and the Board of Directors. The GMS authorities include:
1. Meminta pertanggungjawaban Dewan Komisaris dan Direksi 1. Ask the Board of Commissioners and the Board of Directors for
terkait pengelolaan Perseroan; accountability regarding the management of the Company;
2. Mengubah Anggaran Dasar Perseroan; 2. Amend the Articles of Association;
3. Mengangkat dan memberhentikan Dewan Komisaris dan 3. Appoint and dismiss the Board of Commissioners and the Board
Direksi; of Directors;
4. Memutuskan pembagian tugas dan wewenang pengurusan 4. Decide on the division of duties and authority for the
Perseroan; serta management of the Company; and
5. Memutuskan berbagai hal lain yang dinilai perlu. 5. Decide on various other matters that are deemed necessary.
Selain itu, Direksi Perseroan berkewajiban untuk menyampaikan hal- In addition, the Board of Directors is responsible to convey the
hal berikut dalam rangka pelaksanaan RUPS: following matters in relation to the GMS implementation:
1. Laporan Tahunan; 1. Annual Report;
2. Usulan terkait penggunaan laba bersih Perseroan; 2. Proposals related to the use of the Company’s net profit;
3. Usulan terkait penetapan akuntan publik untuk tahun buku yang 3. Proposals related to the appointment of a public accountant
sedang berjalan berdasarkan arahan dari Dewan Komisaris; for the current financial year based on the Board of Directors’
serta directives; and
4. Hal-hal lain yang memerlukan persetujuan RUPS. 4. Other matters that require the approval of the GMS.
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Empowering Industry
Enabling Life
Hak dan Wewenang Pemegang Saham
The Rights and Authorities of Shareholders
Dalam RUPS, Pemegang Saham berhak memperoleh perlakuan At the GMS, the Shareholders have the right to equal treatment
yang sama dalam menyuarakan pendapat dan berkontribusi dalam in expressing their opinions and contributing to the Company’s
proses pengambilan keputusan penting dan strategis Perseroan, di important and strategic decision-making processes, including
antaranya terkait hal-hal sebagai berikut: matters related to:
1. Pengangkatan dan pemberhentian Dewan Komisaris dan 1. The appointment and dismissal of the Board of Commissioners
Direksi Perseroan; and the Board of Directors;
2. Penetapan jumlah remunerasi dan tunjangan Dewan Komisaris 2. The determination of remuneration and allowances for the
dan Direksi Perseroan; Board of Commissioners and the Board of Directors;
3. Penilaian kinerja Perseroan untuk tahun buku yang 3. The evaluation of the company’s performance for the relevant
bersangkutan; financial year;
4. Persetujuan penggunaan laba bersih Perseroan, termasuk di 4. The approval of the use of the Company’s net profit, including
antaranya terkait dividen; dividends;
5. Perubahan Anggaran Dasar Perseroan; 5. The amendment of the Company’s Article of Association;
6. Seluruh aksi korporasi yang membutuhkan keputusan RUPS 6. Other corporate actions requiring a GMS resolution as stipulated
sebagaimana tertuang di dalam Anggaran Dasar Perseroan. in the Articles of Association.
Jenis RUPS
GMS Types
RUPS Perusahaan terdiri dari RUPS Tahunan (RUPST) yang The Company’s GMS comprises the Annual GMS (AGMS), which is
diselenggarakan 1 (satu) kali setiap tahun, dan RUPS Luar Biasa convened once a year, and the Extraordinary GMS (EGMS), which
("RUPSLB") yang dapat diadakan sewaktu-waktu berdasarkan can be convened at any time as required.
kebutuhan.
1. RUPST dilaksanakan paling lambat 6 (enam) bulan setelah 1. The AGMS is convened at least 6 months after the end of
berakhirnya tahun buku. Agenda utama RUPS Tahunan terdiri the financial year. The principal agenda of AGMS includes the
dari pengajuan Laporan Keuangan dan Laporan Tahunan submission of Financial Report and Annual Report by the Board
dari Direksi untuk disahkan dan disetujui oleh Pemegang of Directors to be approved and ratified by the Shareholders,
Saham, melakukan penunjukan Kantor Akuntan Publik untuk the appointment of a Public Accountant Firm for the subsequent
tahun berikutnya berdasarkan arahan dari Dewan Komisaris, financial year based on the recommendation of the Board of
memutuskan penggunaan laba bersih Perseroan, mengangkat Commissioners, the determination of the appropriation of the
atau memberhentikan anggota Direksi atau anggota Dewan Company’s net profit, the appointment and dismissal of the
Komisaris, dan memutuskan hal-hal lain yang memerlukan Board of Directors and the Board of Commissioners, as well as
persetujuan RUPS. deciding other matters requiring the GMS approval.
2. RUPSLB diselenggarakan secara tidak terikat sesuai dengan 2. The EGMS is held as required to address the Company’s
kebutuhan Perseroan. RUPS Luar Biasa diselenggarakan atas needs. The EGMS may be held at the request of the Board of
permintaan Dewan Komisaris, Direksi, ataupun Pemegang Commissioners, the Board of Directors, or the Shareholders,
Saham dengan memperhatikan peraturan perundang- taking into account laws and regulations, as well as the Articles
undangan serta Anggaran Dasar Perseroan. of Association.
Tata Cara Pelaksanaan dan Pengambilan Keputusan RUPS
Procedures for Holdings and Making GMS Resolutions
Pelaksanaan RUPS Perseroan mengacu pada POJK 15/2020, POJK The implementation of the GMS refers to POJK 15/2020, POJK
16/2020, dan Anggaran Dasar, dengan menggunakan fasilitas 16/2020, and the Articles of Association, using electronic facilities
elektronik (e-RUPS). Prosedur pengumpulan suara dan pengambilan (e-GMS). The procedures for voting and making decisions in the
keputusan dalam RUPS telah diatur secara jelas dalam Tata Tertib GMS have been explicitly regulated in the GMS Rules, which are
RUPS, yang disampaikan kepada Pemegang Saham sebelum submitted to the Shareholders prior to the GMS implementation.
pelaksanaan RUPS.
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Tata Kelola Perusahaan
Good Corporate Governance
RUPS Tahun Buku 2024
GMS for the 2024 Financial Year
Pada tahun 2025, Perusahaan melaksanakan 1 (satu) kali Rapat In 2025, the Company held 1 (one) General Meeting of Shareholders,
Umum Pemegang Saham, yakni RUPST Tahun Buku 2024 yang namely the AGMS for Financial Year 2024 on Friday, June 13, 2025 at
diselenggarakan pada hari Jumat tanggal 13 Juni 2025 di Raffles the Raffles Jakarta (offline) and electronically through the eASY.KSEI
Jakarta (secara luring) dan secara elektronik melalui aplikasi eASY. application provided by PT Kustodian Sentral Efek Indonesia (KSEI).
KSEI yang disediakan oleh PT Kustodian Sentral Efek Indonesia
(KSEI).
Proses penyelenggaraan RUPST dilaksanakan berdasarkan The convening of the AGMS was conducted in accordance with the
Peraturan Otoritas Jasa Keuangan nomor 15/POJK.04/2020 tentang PJOK Regulation No. 15/PJOK.04/2020 on Plans and Implementation
Rencana dan Penyelenggaraan Rapat Umum Pemegang Saham of the General Meeting of Shareholders of Public Companies, and
Perusahaan Terbuka, dan POJK No. 16/POJK.04/2020 tentang the PJOK Regulation No. 16/POJK.04/2020 on the Implementation of
Pelaksanaan Rapat Umum Pemegang Saham Perusahaan Terbuka Electronic General Meeting of Shareholders of Public Companies, as
Secara Elektronik, serta Anggaran Dasar Perseroan. well as the Articles of Association.
Tahapan RUPS Tahunan Tahun Buku 2024 (13 Juni 2025)
Stage Annual GMS for the 2024 Financial Year (June 13, 2025)
Pemberitahuan penyelenggaraan dan Pemberitahuan penyelenggaraan RUPST dan mata acara RUPST telah dilakukan pada
mata Acara RUPST kepada OJK paling 5 Mei 2025 pada situs web Perseroan (www.samatorgas.com), situs web Bursa Efek
lambat 5 (lima) hari kerja sebelum tanggal Indonesia, dan situs web penyedia e-RUPS (www.easy.ksei.co.id).
pengumuman RUPST. Notice of the AGMS implementation and agenda was made on May 5, 2025 on the
Notice of the AGMS implementation and Company’s website (www.samatorgas.com), the Indonesian Stock Exchange website,
agenda is submitted to OJK no later than five and the e-GMS facility provider website (www.easy.ksei.co.id).
working days before the announcement date
of AGMS.
Pengumuman RUPST kepada Pemegang Pengumuman kepada Pemegang Saham Perseroan tentang akan dilaksanakannya
Saham paling lambat 14 (empat belas) hari RUPST telah dilakukan pada 7 Mei 2025 melalui pengumuman dalam Bahasa Indonesia
kalender sebelum Pemanggilan RUPST dan Bahasa Inggris pada situs web Perseroan, situs web Bursa Efek Indonesia, dan situs
Announcement of AGMS to the Shareholders web penyedia e-RUPS.
to be delivered no later than 14 calendar days The announcement of the AGMS to the Shareholders was made on May 7, 2025,
prior to the Annual GMS convocation. through an announcement in Bahasa Indonesia and English on the Company’s website,
the Indonesian Stock Exchange website, and the e-GMS facility provider website.
Pemanggilan kepada Pemegang Saham Pemanggilan kepada Pemegang Saham Perseroan untuk menghadiri RUPST telah
paling lambat 21 (dua puluh satu) hari kalender dilakukan pada 22 Mei 2025 melalui pengumuman dalam Bahasa Indonesia dan Bahasa
sebelum pelaksanaan RUPST. Inggris pada situs web Perseroan, situs web Bursa Efek Indonesia, dan situs web penyedia
Convocation of AGMS to be delivered to the e-RUPS.
Shareholders no later than 21 calendar days The convocation of the AGMS to the Shareholders was made on May 22, 2025, through an
prior to the AGMS. announcement in Bahasa Indonesia and English on the Company’s website, the Indonesian
Stock Exchange website, and the e-GMS facility provider website.
Pelaksanaan RUPST RUPST diselenggarakan pada hari Jumat, tanggal 13 Juni 2025, pukul 09.55 WIB sampai
AGMS implementation pukul 11.05 WIB bertempat di Ruang Djakarta, Raffles Jakarta, Jl. Prof. Dr. Satrio Kavling 3-5,
Jakarta Selatan 12940.
The AGMS was held on Friday, June 13, 2025, from 09.55 AM to 11.05 AM at Djakarta Room,
Raffles Jakarta, Jl. Prof. Dr. Satrio Kavling 3-5, Jakarta Selatan 12940.
Ringkasan Risalah RUPST disampaikan paling Ringkasan Risalah RUPST disampaikan pada hari Selasa, tanggal 17 Juni 2025 melalui situs
lambat dua hari kerja setelah pelaksanaan Perseroan, Situs Bursa Efek Indonesia dan penyampaian ke OJK.
RUPST. Summary of the AGMS was submitted on Tuesday, June 17, 2025 through the Company’s
Summary of Minutes of AGMS submitted no website, the Indonesian Stock Exchange website, as well as submission to the FSA.
later than 2 working days after the Annual
GMS.
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Enabling Life
Tahapan RUPS Tahunan Tahun Buku 2024 (13 Juni 2025)
Stage Annual GMS for the 2024 Financial Year (June 13, 2025)
Risalah RUPST disampaikan paling lambat 30 Penyampaian Risalah/Berita Acara RUPS kepada OJK dan BEI pada tanggal 10 Juli 2025
hari kalender setelah pelaksanaan RUPST. melalui sarana Pelaporan Elektronik Terintegrasi Emiten Publik dan surat kepada OJK dan
Minutes of AGMS submitted no later than BEI Nomor No.144/SIG-VII/2025.
30 calendar days following the AGMS Submission of the Summary/Minutes of the AGMS to FSA and IDX on July 10, 2025 via
implementation. Public Issuer Integrated Electronic Reporting and letters to FSA, and IDX No. 144/SIG-
VII/2025.
RUPS Tahunan Tahun Buku 2024 dipimpin oleh Heyzer Harsono The Annual GMS for the 2024 Financial Year was led by Heyzer
selaku Komisaris Utama sesuai Anggaran Dasar Perseroan dan Harsono in his capacity as a President Commissioner, in accordance
keputusan Dewan Komisaris yang tertuang dalam Surat Keputusan with the Company’s Article of Association and the resolution of the
Sirkuler Rapat Dewan Komisaris pada tanggal 10 Juni 2025. Board of Commissioners stipulated in the Board of Directors Circular
Letter dated June 10, 2025.
Setelah membuka RUPS, pimpinan RUPS menyampaikan ringkasan After opening the GMS, the chairperson of the meeting presented
tata tertib RUPS yang tersedia pada situs web Perseroan sejak a summary of the GMS rules, which had been made available on
pemanggilan RUPS, dan memberikan kesempatan kepada the Company’s website since the date of the GMS convocation.
pemegang saham dan/atau kuasanya yang hadir untuk mengajukan The chairperson provided shareholders and/or their duly authorized
tanggapan atas usulan mata acara RUPS. proxies in attendance with the opportunity to response to the
proposed GMS agenda.
Setelah menyampaikan pemaparan dari setiap mata acara RUPS, Following the presentation of each GMS agenda item, the
pimpinan RUPS memberikan kesempatan kepada pemegang chairperson invited shareholders and/or their duly authorized
saham dan/atau kuasanya untuk mengajukan pertanyaan dan/ proxies to raise questions and/or express opinions in accordance
atau pendapat sesuai dengan tata tertib yang telah dibagikan dan with the applicable rules that had been distributed and explained.
dibacakan kepada pemegang saham dan/atau kuasanya. Pimpinan The chairperson or a member of the Board of Directors appointed
RUPS atau anggota Direksi yang ditunjuk oleh pimpinan RUPS by the chairperson responded to the queries or opinions raised
menjawab atau menanggapi pertanyaan/pendapat pemegang by the shareholders and/or their duly authorized proxies. Voting
saham dan/atau kuasanya. Pemungutan suara untuk masing- on each GMS agenda was conducted after all agenda items had
masing mata acara RUPS dilakukan setelah pemaparan seluruh been presented, and only shareholders and/or their duly authorized
mata acara RUPS. Hanya pemegang saham dan/atau kuasanya representatives were entitled to vote.
yang sah yang berhak memberikan suara.
Ketentuan Kuorum
Quorum Requirements
Anggaran Dasar Perseroan menentukan bahwa RUPS dapat The Articles of Association stipulate that a GMS may be convened
diadakan dan dinyatakan sah apabila dihadiri oleh para pemegang and declared valid if attended by shareholders and/or their duly
saham dan/atau wakilnya yang sah, lebih dari setengah dari jumlah authorized proxies representing more than half of the total shares
keseluruhan saham yang telah dikeluarkan oleh Perseroan dengan issued by the Company with valid voting rights. The Annual GMS
hak suara yang sah. RUPS Tahunan yang diselenggarakan di tahun held in 2025 fulfilled the quorum requirements as outlined in the
2025 telah memenuhi kuorum sesuai yang diatur dalam Anggaran Articles of Association and was therefore valid and authorized to
Dasar Perseroan dan dinyatakan sah serta dapat mengambil adopt lawful and binding resolutions on each GMS agenda item for
keputusan-keputusan yang sah dan mengikat bagi para pemegang the shareholders of the Company.
saham Perseroan untuk setiap mata acara RUPS.
Uraian RUPS Tahunan Tahun Buku 2024
Description AGMS for 2024 Financial Year
Kehadiran oleh pemegang saham dan/atau kuasa pemegang saham yang hadir dan/atau yang 2.863.044.040 saham (93,36%) dari
diwakili dalam Rapat, termasuk pemegang saham yang hadir secara elektronik (e-proxy) melalui total 3.066.660.000 saham
online eASY.KSEI 2,863,044,040 shares (93,36%) of a
The Meeting was attended by shareholders and/or their duly authorized representatives, including total of 3.066.660.000 shares.
shareholders who participated electronically through the e-proxy facility via the online eASY.KSEI.
Integrated Report 2025 199
PT Samator Indo Gas Tbk
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Tata Kelola Perusahaan
Good Corporate Governance
Proses Perhitungan Suara dan Pelibatan Pihak Independen
Vote Counting Process and the Involvement of Independent Parties
Perhitungan suara dan prosedur pemungutan suara dalam RUPST The voting and vote-counting procedures at the AGMS was outlined
dijelaskan dalam Tata Tertib RUPST yang dibagikan kepada in the AGMS Rules, which were distributed to shareholders and
pemegang saham dan dibacakan oleh Pimpinan Rapat sebelum read by the Meeting Chairperson before the commencement of
RUPST dimulai. Tata Tertib RUPST dipublikasikan dalam situs web the AGMS. The rules were published on the Company’s website
Perusahaan bersamaan dengan Panggilan RUPST. together with the Convocation of the AGMS.
Perseroan telah menunjuk pihak independen untuk melakukan The Company appointed independent parties, PT Datindo Entrycom
penghitungan suara dan/atau melakukan validasi dalam Rapat, Securities Administration Bureau and Notary Dr. Ira Sudjono, S.H.,
yaitu Biro Administrasi Efek PT Datindo Entrycom dan Notaris Dr. Ira M.Hum., M.Kn., M.M., M.Si, to conduct the vote-counting and/or
Sudjono, S.H., M.Hum., M.Kn., M.M., M.Si. validate the votes in the Meeting.
Kehadiran Dewan Komisaris, Direksi, Lembaga dan Profesi
Penunjang Pasar Modal
The Attendance of the Board of Commissioners, the Board of Directors, and Capital
Market Supporting Institutions and Professions
Pelaksanaan RUPST Tahun Buku 2024 dihadiri oleh anggota Dewan The AGMS for the 2024 Financial Year was attended by the
Komisaris, Direksi dan Ketua Komite Audit yang menjabat sampai members of the Board of Commissioners, the Board of Directors,
pada saat Rapat tersebut diselenggarakan. Rapat dihadiri pula the Audit Committee Chair serving at the time of the Meeting. It
oleh Lembaga & Profesi Penunjang Pasar Modal. Anggota Dewan was also attended by Capital Market Supporting Institutions and
Komisaris dan Direksi yang hadir dalam RUPS Tahunan: Professions.
Nama Jabatan Kehadiran
Name Position Attendance
Dewan Komisaris | Board of Commissioners
Heyzer Harsono Komisaris Utama | President Commissioner ✔
Rasid Harsono Wakil Komisaris Utama | Vice President Commissioner ✔
Setyo Wahono Wakil Komisaris Utama | Vice President Commissioner ✔
Michael W. P. Soeryadjaya Komisaris | Commissioner ✔
Atiff Ibrahim Gill Komisaris | Commissioner x
Sutanto Komisaris Independen | Independent Commissioner ✔
Robiyanto Komisaris Independen | Independent Commissioner ✔
Hans-Gerd Wienands-Adelsbach Komisaris Independen | Independent Commissioner x
Direksi | Board of Directors
Rachmat Harsono Direktur Utama | President Director ✔
Ferryawan Utomo Wakil Direktur Utama | Vice President Director ✔
Imelda Mulyani Harsono Direktur | Director x
Nini Liemijanto Direktur | Director ✔
Budi Susanto Direktur | Director ✔
Octavianus Santoso Rastanto Direktur | Director ✔
Djanarko Tjandra Direktur | Director ✔
Andy Purwohardono Direktur | Director x
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Empowering Industry
Enabling Life
Hasil Keputusan RUPS Tahun Buku 2024
The Resolutions of the GMS for the 2024 Financial Year
Hingga Laporan tahunan ini diterbitkan, seluruh keputusan RUPST As of the publication of this Annual Report, all resolutions on the
Tahun Buku 2024, telah seluruhnya dilaksanakan. Penjelasan atas AGMS for the 2024 Financial Year have been implemented. Details
setiap mata acara RUPST Tahun Buku 2024 tercantum dalam tabel of each AGMS agenda are presented in the table below
di bawah ini
Mata Acara Pertama
The First Agenda
Persetujuan Laporan Tahunan Perseroan Tahun 2024 termasuk di dalamnya Laporan Kegiatan Perseroan dan Laporan Pengawasan Dewan
Komisaris selama Tahun Buku 2024 dan Pengesahan Laporan Keuangan Konsolidasian Perseroan untuk Tahun Buku 2024.
Approval of the 2024 Annual Report, including the Report on the Company’s Activities and the Supervisory Report of the Board of
Commissioners during the 2024 Financial Year and the Ratification of the Consolidated Financial Statements for the 2024 Financial Year.
Jumlah Pemegang Saham yang Nol
mengajukan pertanyaan Zero
The number of Shareholders
who raised questions
Pengambilan keputusan Dengan Pemungutan suara
Decision-making By voting
Hasil Pemungutan Suara Setuju 2.863.035.240 saham 99,9996926%
Voting Results Agree 2,863,035,240 shares 99,9996926%
Tidak Setuju 8.600 saham 0,0003004%
Disagree 8,600 shares 0.0003004%
Abstain 200 saham 0,0000070%
Abstain 200 shares 0.0000070%
Keputusan Rapat 1. Menyetujui Laporan Tahunan Perseroan Tahun Buku 2024 termasuk di dalamnya Laporan Kegiatan
Meeting Resolutions Perseroan dan Laporan Pengawasan Dewan Komisaris selama Tahun Buku 2024.
2. Mengesahkan Laporan Keuangan Konsolidasian Perseroan untuk Tahun Buku 2024 yang telah
diaudit oleh Kantor Akuntan Publik Purwantono, Sungkoro dan Surja (EY Indonesia) dengan
pendapat wajar, dalam semua hal yang material sebagaimana dinyatakan dalam Laporan
Audit Kantor Akuntan Publik Purwantono, Sungkoro dan Surja Nomor: 01259/2.1032/AU.1/04/1963-
1/1/V/2025 yang diterbitkan pada tanggal 9 Mei 2025;
3. Memberikan pelunasan dan pembebasan tanggung jawab sepenuhnya (acquit et de charge)
kepada para anggota Direksi dan Dewan Komisaris atas pengurusan dan pengawasan yang telah
dijalankan selama Tahun Buku yang berakhir pada tanggal 31 Desember 2024 sejauh tindakan
tersebut tercermin dalam Laporan Tahunan kecuali perbuatan penggelapan, penipuan dan
tindakan pidana lainnya.
1. Approved the Company’s Annual Report for the 2024 Financial Year, including the Company’s Activity
Report and the Supervisory Report of the Board of Commissioners for the 2024 Financial Year.
2. Ratified the Company’s Consolidated Financial Statements for the 2024 Financial Year audited
by the Public Accounting Firm Purwantono, Sungkoro & Surja (EY Indonesia) and received an
unqualified opinion, as stated in Audit Report No. 01259/2.1032/AU.1/04/1963-1/1/V/2025 dated May
9, 2025.
3. Provided full release and discharge (acquit et de charge) to each member of the Board of
Commissioners and the Board of Directors for the management and supervisory actions during
the 2024 Financial Year ended December 31, 2024, as far as the actions are reflected in the Annual
Report, except for acts of embezzlement, fraud, or other criminal offenses
Realisasi Keputusan Rapat Telah Terealisasi
Realization of the Meeting Fully realized
Resolutions
Integrated Report 2025 201
PT Samator Indo Gas Tbk
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Tata Kelola Perusahaan
Good Corporate Governance
Mata Acara Kedua
The Second Agenda
Persetujuan penetapan penggunaan Laba Bersih Tahun Buku 2024.
Approved the determination of the use of the Net Profit for the 2024.
Jumlah Pemegang Saham yang Nol
mengajukan pertanyaan Zero
The number of Shareholders
who raised questions
Pengambilan keputusan Dengan Pemungutan suara
Decision-making By voting
Hasil Pemungutan Suara Setuju 2.863.035.240 saham 99,9996926%
Voting Results Agree 2,863,035,230 shares 99.9996926%
Tidak Setuju 8.600 saham 0,0003004%
Disagree 8,600 shares 0.0003004%
Abstain 200 saham 0,0000070%
Abstain 200 shares 0.0000070%
Keputusan Rapat Menyetujui Penetapan Penggunaan Laba Bersih Tahun Buku 2024, sebagai berikut:
Meeting Resolutions 1. Sebesar Rp5 miliar ditetapkan untuk menambah cadangan guna memenuhi ketentuan Pasal 70
Undang Undang Perseroan Terbatas dan digunakan sesuai dengan ketentuan Pasal 23 Anggaran
Dasar Perseroan;
2. Sebesar Rp8,56 per saham atau Rp26.250.609.600 (dua puluh enam miliar dua ratus lima puluh
juta enam ratus sembilan ribu enam ratus Rupiah) dibagikan sebagai dividen tunai untuk Tahun
Buku 2024 kepada para pemegang saham yang memiliki hak untuk menerima dividen tunai; dan
3. Sisanya sebesar Rp73.696.375.924 (tujuh puluh tiga miliar enam ratus sembilan puluh enam juta
tiga ratus tujuh puluh lima ribu sembilan ratus dua puluh empat Rupiah) akan digunakan untuk
menambah saldo laba (Retained Earnings) untuk mendukung pengembangan usaha Perseroan.
Approved the Determination of the Use of Net Profit fot the 2024 Financial Year as follows:
1. Rp5 billion is allocated to increase general reserves to comply with Article 70 of the Limited Liability
Company and following the provisions of Article 23 of the Articles of Association.
2. Rp8.56 per share or a total of Rp26,250,609,600 (twenty-six billion two hundred fifty million and
six hundred nine thousand six hundred rupiah) will be distributed as cash dividends for the 2024
Financial Year to shareholders with the rights to receive cash dividends.
3. The remaining Rp73,696,375,924 (seventy-three billion six hundred ninety-six million and three
hundred seventy-five thousand nine hundred twenty-four Rupiah) will increase Retained Earnings to
support the Company’s business development.
Realisasi Keputusan Rapat Tata Cara Pembayaran Dividen Tunai Tahun buku 2024 tercantum pada Ringkasan
Realization of the Meeting Hasil Keputusan RUPS Tahun Buku 2024 yang dipublikasikan melalui Web Perseroan,
Resolutions Situs Web Bursa Efek Indonesia, dan Otoritas Jasa Keuangan pada 17 Juni 2025.
Telah dilakukan pembagian dividen Tahun Buku 2024 kepada Pemegang Saham pada tanggal 17 Juli
2025 sesuai dengan Peraturan Otoritas Jasa Keuangan Nomor 15/POJK.04/2020 Tentang Rencana dan
Penyelenggaraan Rapat Umum Pemegang Saham Perusahaan Terbuka.
The Provision of the Payment of Cash Dividends for the 2024 Financial Year was outlined in the
Summary of Minutes of GMS for the 2024 Financial Year, which was published through the Company’s
website, the Indonesian Stock Exchange website, and the Financial Services Authority on June 17, 2025.
Dividends for the 2024 Financial Year was distributed on July 17, 2025 in accordance with the Financial
Services Authority Regulation No. 15/POJK.04/2020 on Plans and Implementation of the General
Meeting of Shareholders of Public Companies.
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Empowering Industry
Enabling Life
Mata Acara Ketiga
The Third Agenda
Persetujuan Penunjukan Kantor Akuntan Publik untuk mengaudit Laporan Keuangan Perseroan Tahun Buku 2025.
The Approval of the Public Accounting Firm Appointment to audit the Company’s Financial Statements for the 2025 Financial Year.
Jumlah Pemegang Saham yang Nol
mengajukan pertanyaan Zero
The number of Shareholders
who raised questions
Pengambilan keputusan Dengan Pemungutan suara
Decision-making By voting
Hasil Pemungutan Suara Setuju 2.845.295.840 saham 99,3800934%
Voting Results Agree
2,845,295,840 shares 99.3800934%
Tidak Setuju 17.748.000 saham 0,6198997%
Disagree 17,748,000 shares 0.6198997%
Abstain 200 saham 0,0000070%
Abstain 200 shares 0.0000070%
Keputusan Rapat Menyetujui pelimpahan kewenangan kepada Dewan Komisaris untuk menunjuk Kantor Akuntan Publik/
Meeting Resolutions Akuntan Publik untuk mengaudit Laporan Keuangan Perseroan Tahun Buku 2025 dan melimpahkan
wewenang kepada Dewan Komisaris untuk menetapkan honorarium Akuntan Publik tersebut serta
persyaratan lain penunjukannya.
Approved to authorize the Board of Commissioners to appoint a Public Accounting Firm/Public
Accountant to audit the Company's Financial Statements for the 2025 Financial Year and authorized
the Board of Commissioners to determine the honorarium of the Public Accountant as well as other
requirements for the appointment.
Realisasi Keputusan Rapat Dewan Komisaris menunjuk Kantor Akuntan Publik Purwanto, Susanti dan Surja (EY Indonesia) sesuai
Realization of the Meeting dengan Keputusan Sirkuler Dewan Komisaris tanggal 1 September 2025 untuk melakukan audit atas
Resolutions informasi Laporan Keuangan PT Samator Indo Gas Tbk dan entitas anaknya untuk tahun buku 2025.
The Board of Commissioners appointed Purwanto, Susanti and Surja (EY Indonesia) Public Accounting
Firm in accordance with the Circular Resolution of the Board of Commissioners dated September 1,
2025 to audit the Financial Statement information of PT Samator Indo Gas Tbk and its subsidiaries
for the 2025 financial year.
Mata Acara Keempat
The Fourth Agenda
Persetujuan Penetapan Gaji dan Tunjangan anggota Direksi dan Gaji atau Honorarium dan Tunjangan anggota Dewan Komisaris
Perseroan untuk Tahun Buku 2025.
The Approval of the Determination of Salaries and Allowances for members of the Board of Directors and Salaries or Honorarium and
Allowances for members of the Board of Commissioners for the 2025 Financial Year.
Jumlah Pemegang Saham yang Nol
mengajukan pertanyaan Zero
The number of Shareholders
who raised questions
Pengambilan keputusan Dengan Pemungutan suara
Decision-making By voting
Hasil Pemungutan Suara Setuju 2.863.035.240 saham 99,9996926%
Voting Results Agree 2,863,035,240 shares 99.9996926%
Tidak Setuju 8.600 saham 0,0003004%
Disagree 8,600 shares 0.0003004%
Abstain 200 saham 0,0000070%
Abstain 200 shares 0.0000070%
Integrated Report 2025 203
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Tata Kelola Perusahaan
Good Corporate Governance
Mata Acara Keempat
The Fourth Agenda
Keputusan Rapat 1. Menyetujui pemberian kewenangan kepada Dewan Komisaris untuk menetapkan gaji, uang jasa
Meeting Resolutions dan tunjangan anggota Direksi untuk Tahun Buku 2025; dan
2. Menyetujui pemberian kewenangan kepada Pemegang Saham Utama untuk menetapkan
honorarium dan tunjangan lain bagi Dewan Komisaris Perseroan untuk Tahun Buku 2025.
1. Approved to authorize the Board of Commissioners to determine the salaries, fees and allowances
of members of the Board of Directors for the 2025 Financial Year; and
2. Approved to authorize the Major Shareholders to determine the honorarium and other benefits
for the Board of Commissioners for the 2025 Financial Year.
Realisasi Keputusan Rapat Telah Terealisasi
Realization of the Meeting Fully realized
Resolutions
Mata Acara Kelima dan Keenam
The Fifth and Sixth Agenda
Mata Acara Kelima: Persetujuan perubahan susunan anggota Direksi dan Dewan Komisaris Perseroan.
Mata Acara Keenam: Persetujuan atas pengangkatan kembali anggota Direksi dan Dewan Komisaris Perseroan.
The Fifth Agenda: The approval of changes to the composition of the Company’s Board of Directors and Board of Commissioners.
The Sixth Agenda: The approval of reappointment of the Company’s Board of Directors and Board of Commissioners.
Jumlah Pemegang Saham yang Nol
mengajukan pertanyaan Zero
The number of Shareholders who
raised questions
Pengambilan keputusan Dengan Pemungutan suara
Decision-making By voting
Hasil Pemungutan Suara Setuju 2.863.035.240 saham 99,9996926%
(untuk masing-masing Mata Agree 2,863,035,240 shares 99.9996926%
Acara) Tidak Setuju 8.600 saham 0,0003004%
Votinng Results (of each agenda Disagree 8,600 shares 0.0003004%
item)
Abstain 200 saham 0,0000070%
Abstain 200 shares 0.0000070%
Keputusan Rapat 1. Menyetujui Perubahan susunan anggota Direksi dan Dewan Komisaris Perseroan yaitu
Meeting Resolutions dengan:
a. Menerima baik pengunduran diri dari Wakil Komisaris Utama Perseroan, yaitu Bapak Setyo
Wahono, terhitung sejak tanggal 20 Januari 2025 berdasarkan suratnya tanggal 20 Januari
2025.
- Sehubungan dengan terpilihnya Bapak Setyo Wahono menjadi Kepala Daerah
(Bupati) Bojonegoro berdasarkan Surat Keputusan Komisi Pemilihan Umum Kabupaten
Bojonegoro Nomor 7 Tahun 2025 Tentang Penetapan Pasangan Calon Bupati dan Wakil
Bupati Terpilih Kabupaten Bojonegoro Tahun 2024 dan berdasarkan Undang-Undang
Nomor 23 Tahun 2014 tentang Pemerintahan Daerah terdapat larangan bagi Kepala
Daerah dan Wakil Kepala Daerah menjadi pengurus suatu perusahaan, baik milik
swasta maupun milik negara/daerah.
- Kepada yang bersangkutan Perseroan mengucapkan terima kasih atas tindakan
pengawasan selama menjabat dan Perseroan memberikan pelunasan dan
pembebasan tanggung jawab sepenuhnya (acquit et de charge) atas pengawasan
yang telah dijalankan selama tahun buku yang berakhir pada tanggal 31 Desember
2024 sejauh tindakan tersebut tercermin dalam Laporan Tahunan kecuali perbuatan
penggelapan, penipuan dan tindakan pidana lainnya.
b. Mengesahkan berakhirnya masa jabatan seluruh anggota Direksi dan Dewan Komisaris
Perseroan periode tahun 2022-2025, terhitung sejak diterima dan disetujuinya Laporan
Tahunan Perseroan Tahun Buku 2024 termasuk di dalamnya Laporan Kegiatan Perseroan
dan Laporan Pengawasan Dewan Komisaris selama Tahun Buku 2024.
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Empowering Industry
Enabling Life
Mata Acara Kelima dan Keenam
The Fifth and Sixth Agenda
2. Menyetujui untuk mengangkat kembali beberapa anggota Direksi dan Dewan Komisaris Perseroan
yang lama sekaligus dengan ini menetapkan dan mengesahkan susunan anggota Direksi dan
Dewan Komisaris Perseroan yang baru, untuk jangka waktu terhitung sejak tanggal penutupan
Rapat dan akan berakhir pada penutupan Rapat Umum Pemegang Saham Tahunan ketiga pada
akhir 1 (satu) periode masa jabatan dimaksud, dengan ketentuan 1 (satu) periode masa jabatan
anggota Dewan Komisaris dan Direksi adalah 3 (tiga) tahun, dengan memperhatikan peraturan
perundang-undangan di bidang Pasar Modal dan dengan tidak mengurangi hak Rapat Umum
Pemegang Saham untuk memberhentikan sewaktu-waktu sebelum masa jabatannya berakhir.
Sehingga dengan demikian, maka susunan Dewan Komisaris dan anggota Direksi
Perseroan periode Tahun 2025 sampai dengan Tahun 2028, adalah sebagai berikut:
Dewan Komisaris:
Komisaris Utama : Heyzer Harsono
Wakil Komisaris Utama : Rasid Harsono
Wakil Komisaris Utama : Ferryawan Utomo, Ir. MM.
Komisaris : Michael W. P. Soeryadjaya
Komisaris : Atiff Ibrahim Gill
Komisaris : Nini Liemijanto
Komisaris Independen : Sutanto
Komisaris Independen : Robiyanto
Komisaris Independen : Hans-Gerd Wienands-Adelsbach
Direksi:
Direktur Utama : Rachmat Harsono, BSc., MBA.
Wakil Direktur Utama : Imelda Mulyani Harsono, BA., MM., LL.M.
Wakil Direktur Utama : Ir. Sigit Purwanto
Direktur : Budi Susanto
Direktur : Andy N. Purwohardono
Direktur : Noni Mulianti
3. Memberikan kuasa dan wewenang kepada Direksi Perseroan baru, dengan hak substitusi, untuk
menyatakan semua hasil keputusan Rapat tersebut di atas ke dalam Akta Notaris tersendiri dan
melakukan segala tindakan yang diperlukan sehubungan dengan Perubahan Direksi dan Dewan
Komisaris Perseroan tersebut sesuai dengan peraturan perundang-undangan yang berlaku
termasuk memberitahukan perubahan Direksi dan Dewan Komisaris Perseroan tersebut kepada
Kementerian Hukum dan Hak Asasi Manusia Republik Indonesia.
1. Approved the changes in the Board of Directors and the Board of Commissioners by:
a. Respectfully accepting the resignation of Mr. Setyo Wahono as the Vice President
Commissioner effective on January 20, 2025, as stated in his resignation letter dated
January 20, 2025.
- In connection with the election of Mr. Setyo Wahono as the Regent of Bojonegoro, as
stipulated in the Decree of the General Election Commission of Bojonegoro Regency
No. 7/2025 on the Determination of the Elected Candidate Pair for Regent and Deputy
Regent of Bojonegoro Regency for the 2024 Election and in accordance with Law No.
23/2014 on Regional Government, Regional Heads and Deputy Regional Heads are
prohibited from holding positions as directors, commissioners, or other management
roles in private or state/regionally owned companies.
- The Company would like to thank him for the supervisory duties performed during his
term of office and grant him a full release and discharge of responsibility (acquit et de
charge) for the supervision carried out during the financial year ended December 31,
2024, to the extent that such actions are reflected in the Annual Report, except for acts
of embezzlement, fraud, or other criminal acts.
b. Ratifying the end of the terms of office of all members of the Company’s Board of Directors
and Board of Commissioners for the 2022-2025 period, effective upon the receipt and
approval of the Company’s Annual Report for the 2024 Financial Year, including the its
Activity Report and the Board of Commissioners’ Supervisory Report for the 2024 Financial
Year.
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Tata Kelola Perusahaan
Good Corporate Governance
Mata Acara Kelima dan Keenam
The Fifth and Sixth Agenda
2. Approving the continuation of service of several members of the Board of Directors and the
Board of Commissioners and, accordingly, stipulated and ratified the new members of Board
of Directors and the Board of Commissioners for a term commencing from the closing of the
Meeting and ending at the close of the third Annual General Meeting of Shareholders following
the end of respective term of office. The term of office for members of the Board of Directors
and the Board of Commissioners is 3 years, in accordance with applicable capital market laws
and regulations, and without prejudice to the right of the General Meeting of Shareholders to
dismiss any member at any time before the expiration of such term.
Accordingly, the composition of the members of the Board of Directors and Board of
Commissioners for the 2025-2028 period is as follows:
Board of Commissioners:
President Commissioner : Heyzer Harsono
Vice President Commissioner : Rasid Harsono
Vice President Commissioner : Ferryawan Utomo, Ir. MM.
Commissioner : Michael W. P. Soeryadjaya
Commissioner : Atiff Ibrahim Gill
Commissioner : Nini Liemijanto
Independent Commissioner : Sutanto
Independent Commissioner : Robiyanto
Independent Commissioner : Hans-Gerd Wienands Adelsbac
Board of Directors
President Director : Rachmat Harsono, BSc., MBA.
Vice President Director : Imelda Mulyani Harsono, BA., MM., LL.M.
Vice President Director : Ir. Sigit Purwanto
Director : Budi Susanto
Director : Andy N. Purwohardono
Director : Noni Mulianti
3. Approving to grant power and authority to the new Board of Directors with substitution rights to
declare in a separate Notary Deed and take all necessary actions in connection with the Change
of the Board of Directors and the Board of Commissioners following the applicable laws and
regulations including notifying the Change of the Board of Directors and Board of Commissioners
to Ministry of Law and Human Rights of the Republic of Indonesia following applicable regulations.
Realisasi Keputusan Rapat Telah Terealisasi
Realization of the Meeting Fully realized
Resolutions
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Enabling Life
Mata Acara Ketujuh
The Seventh Agenda
Persetujuan atas penjaminan sebagian aset-aset Perusahaan (sepanjang diperlukan) untuk menjamin pinjaman-pinjaman yang akan
diperoleh Perseroan dari lembaga keuangan atau perbankan.
The approval to pledge certain Company assets to the extent required, as collateral for financing facilities obtained from financial
institutions or banks.
Jumlah Pemegang Saham yang Nol
mengajukan pertanyaan Zero
The number of Shareholders who
raised questions
Pengambilan keputusan Dengan Pemungutan suara
Decision-making By voting
Hasil Pemungutan Suara Setuju 2.844.655.440 saham 99,3577256%
Voting Results Agree 2,844,655,440 shares 99.3577256%
Tidak Setuju 18.388.400 saham 0,6422675%
Disagree 18,388,400 shares 0,6422675%
Abstain 200 saham 0,0000070%
Abstain 200 shares 0.0000070%
Keputusan Rapat 1. Menyetujui untuk menjaminkan lebih dari 50% maupun seluruh dari kekayaan bersih Perseroan
Meeting Resolutions dalam rangka mendapatkan pinjaman atas fasilitas yang akan diterima oleh Perseroan dari
Bank, perusahaan modal ventura, perusahaan pembiayaan, atau perusahaan pembiayaan
infrastruktur atau Masyarakat melalui penerbitan efek selain efek bersifat ekuitas melalui
penawaran umum, yang demikian satu dan lain dengan memenuhi syarat-syarat dan ketentuan
Ketentuan Pasar Modal dan peraturan perundang-undangan yang berlaku, khususnya Peraturan
Pasar Modal, dan Persetujuan ini berlaku sampai dengan penyelenggaraan Rapat Umum
Pemegang Saham Tahunan berikutnya; dan
2. Memberikan wewenang kepada Direksi untuk melakukan setiap dan segala tindakan yang
diperlukan sehubungan dengan tindakan tersebut pada butir 1 di atas, dengan memperhatikan
persetujuan Dewan Komisaris Perseroan, dengan memperhatikan syarat-syarat dan ketentuan-
ketentuan Pasar Modal dan peraturan perundang-undangan yang berlaku khususnya Peraturan
Pasar Modal.
1. Approved to pledge more than 50% or all of the Company's net assets to obtain loans or
facilities that will be received by the Company from banks, venture capital companies, finance
companies, infrastructure financing companies, or the public through the issuance of securities
other than equity via public offerings, of which one and the other are to fulfil the terms and
conditions of the capital market and the prevailing laws and regulations concerning the capital
market regulations, and this approval is valid until the holding of the next Annual General
Meeting of Shareholders; and
2. Granted the authority to the Board of Directors to undertake all necessary actions in
connection with the matters referred to in point 1 above, subject to the approval of the Board of
Commissioners, in compliance with applicable capital market regulations and other prevailing
laws and regulations.
Realisasi Keputusan Rapat Telah Terealisasi
Realization of the Meeting Fully realized
Resolutions
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Tata Kelola Perusahaan
Good Corporate Governance
Mata Acara Kedelapan
The Eight Agenda
Pengesahan atas Laporan Realisasi Penggunaan Dana Hasil Penawaran Umum Berkelanjutan per 31 Desember 2024 atas Obligasi
Berkelanjutan III Samator Indo Gas Tahap I 2023 dan Sukuk Ijarah Berkelanjutan III Samator Indo Gas Tahap I 2023.
Ratified the Report on the Realization of the Use of Proceeds from the Shelf Registration as of December 31, 2024 on the Shelf Registration
III Samator Indo Gas Bonds Phase I of 2023 and the Shelf Registration III Samator Indo Gas Sukuk Ijarah Phase I of 2023.
Jumlah Pemegang Saham yang Nol
mengajukan pertanyaan Zero
The number of Shareholders who
raised questions
Pengambilan keputusan Mengingat mata acara kedelapan bersifat laporan, maka tidak dilakukan pengambilan
Decision-making keputusan.
Given that the eight agenda item was for reporting purposes only, no decision was taken.
Keputusan Rapat Pengesahan atas Laporan Realisasi Penggunaan Dana Hasil Penawaran Umum Berkelanjutan
Meeting Resolutions per 31 Desember 2024 atas Obligasi Berkelanjutan III Samator Indo Gas Tahap I Tahun 2023 dan
Sukuk Ijarah Berkelanjutan III Samator Indo Gas Tahap I Tahun 2023.
Approval of the Report on the Realization of the Use of Proceeds from the Shelf Registration as
of December 31, 2024 concerning on the Shelf Registration III Samator Indo Gas Bonds Phase I
of 2023 and the Shelf Registration III Samator Indo Gas Sukuk Ijarah Phase I of 2023.
Realisasi Keputusan Rapat Telah Terealisasi
Realization of the Meeting Resolutions Fully realized
Realisasi Keputusan RUPS Tahun Buku Sebelumnya
Realization of the GMS Resolutions for the Previous Financial Year
Keputusan Realisasi
Resolution Realization
Mata Acara Pertama
The First Agenda
1. Menyetujui Laporan Tahunan Perseroan tahun buku 2023, termasuk di dalamnya Laporan Kegiatan Perseroan dan Telah
Laporan Pengawasan Dewan Komisaris selama tahun buku 2023. direalisasikan.
2. Mengesahkan Laporan Keuangan Konsolidasian Perseroan untuk tahun buku 2023 yang telah diaudit oleh Kantor Fully realized.
Akuntan Publik Purwantono, Sungkoro & Surja (EY Indonesia) dengan pendapat wajar tanpa pengecualian dalam
semua hal yang material sebagaimana dinyatakan dalam Laporan Akuntan Publik No. 01294/2.1032/AU.1/04/1179-1/
I/V/2024 yang diterbitkan pada tanggal 8 Mei 2024.
3. Memberikan pelunasan dan pembebasan tanggung jawab sepenuhnya (acquit et de charge) kepada setiap anggota
Direksi dan Dewan Komisaris atas tindakan pengurusan dan pengawasan yang telah dijalankan selama tahun
buku yang berakhir pada tanggal 31 Desember 2023 sejauh tindakan tersebut tercermin dalam Laporan Keuangan
Konsolidasian Perseroan dan Entitas Anak untuk tahun buku 2023 dan tindakan tersebut bukan merupakan tindakan
pidana.
1. Approved the 2023 Annual Report including the Report on the Company’s Activities and the Supervisory Report of the
Board of Commissioners during the 2023 financial year.
2. Ratified the Consolidated Financial Statements for the 2023 financial year that has been audited by Purwantono,
Sungkoro & Surja (EY Indonesia) Public Accounting Firm, unqualified opinion, in all material respects as stated in the
Report No. 01294/2.1032/AU.1/04/1179-1/I/V/2024 issued on May 8, 2024.
3. Providing full release and discharge (acquit et de charge) to each member of the Board of Directors and Board of
Commissioners for the management and supervisory actions during the 2023 financial year, as far as these actions are
reflected in the Consolidated Financial Statements of the Company and Subsidiaries for the 2023 financial year and
other actions are not a criminal act.
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Enabling Life
Keputusan Realisasi
Resolution Realization
Mata Acara Kedua
The Second Agenda
Menyetujui Penetapan Penggunaan Laba Bersih Perseroan tahun buku 2023 sebagai berikut. Telah
1. Sebesar Rp5 miliar ditetapkan untuk menambah cadangan guna memenuhi ketentuan Pasal 70 Undang-Undang direalisasikan.
Perseroan Terbatas No. 40 Tahun 2007 dan digunakan sesuai dengan ketentuan Pasal 23 Anggaran Dasar Perseroan. Fully realized
2. Sebanyak Rp10,8-per saham atau total Rp33,1 miliar dibagikan sebagai dividen tunai untuk tahun buku 2023 kepada
para Pemegang Saham yang memiliki hak untuk menerima dividen tunai.
3. Sisanya sebesar Rp127,3 miliar akan digunakan untuk menambah saldo laba (retained earnings) untuk mendukung
pengembangan usaha Perseroan.
Approved to determine the use of net profit for the 2023 financial year based on the following.
1. Rp5 billion is allocated to increase general reserves to comply with Article 70 of the Limited Liability Company Law No.
40 of 2007 and following the provisions of Article 23 of the Articles of Association.
2. Rp10.8 per share or a total of Rp33.1 billion were distributed as cash dividends for the 2023 financial year to Shareholders
with the right to receive cash dividends.
3. The remaining Rp127.3 billion would increase retained earnings to support the Company's business development.
Mata Acara Ketiga
The Third Agenda
Menyetujui melimpahkan wewenang kepada Dewan Komisaris untuk menunjuk Kantor Akuntan Publik/Akuntan Publik Telah
untuk mengaudit Laporan Keuangan Perseroan tahun buku 2024 dan melimpahkan wewenang kepada Dewan Komisaris direalisasikan.
untuk menetapkan honorarium Akuntan Publik tersebut serta persyaratan lain untuk penunjukannya. Fully realized
Approved to authorize the Board of Commissioners to appoint a Public Accounting Firm/Public Accountant to audit the
Financial Statements for the 2024 financial year and authorizing the Board of Commissioners to determine the honorarium
of the Public Accountant as well as other requirements for their appointment.
Mata Acara Keempat
The Fourth Agenda
1. Menyetujui melimpahkan kewenangan kepada Dewan Komisaris untuk menetapkan gaji, uang jasa, dan tunjangan Telah
anggota Direksi untuk tahun buku 2024; dan direalisasikan.
2. Menyetujui memberi wewenang kepada Pemegang Saham Utama untuk honorarium dan tunjangan lain bagi Dewan Fully realized.
Komisaris Perseroan untuk tahun buku 2024.
1. Approved to authorize the Board of Commissioners to determine the honorarium, service fee, and allowances for the
Board of Directors for the 2024 financial year; and
2. Approved to authorize Major Shareholders to determine the honorarium and other allowances for the Board of
Commissioners for the 2024 financial year.
Mata Acara Kelima
The Fifth Agenda
1. Menyetujui untuk menjaminkan lebih dari 50% maupun seluruh dari kekayaan bersih Perseroan dalam rangka Telah
mendapatkan pinjaman atas fasilitas yang akan diterima oleh Perseroan dari bank, perusahaan modal ventura, direalisasikan.
perusahaan pembiayaan, atau perusahaan pembiayaan infrastruktur atau masyarakat melalui penerbitan efek selain Fully realized.
efek bersifat ekuitas melalui penawaran umum, yang demikian satu dan lain dengan memenuhi syarat-syarat dan
ketentuan Pasar Modal dan peraturan perundang-undangan yang berlaku, khususnya Peraturan Pasar Modal, dan
persetujuan ini berlaku sampai dengan penyelenggaraan RUPS berikutnya.
2. Memberikan wewenang kepada Direksi untuk melakukan setiap dan segala tindakan yang diperlukan sehubungan
dengan tindakan tersebut pada butir 1 di atas, dengan memperhatikan persetujuan Dewan Komisaris Perseroan,
dengan memperhatikan syarat-syarat dan ketentuan-ketentuan Pasar Modal dan peraturan perundang-undangan
yang berlaku, khususnya peraturan Pasar Modal.
1. Approved to pledge more than 50% or all of the Company's net assets in order to obtain loans or facilities that would
be received by the Company from banks, venture capital firms, financing companies, or infrastructure financing
companies or the public through the issuance of securities other than equity through public offerings, of which one
and the other are to fulfill the terms and conditions of the Capital Market Regulations and the prevailing laws and
regulations concerning the Capital Market Regulations, and this approval was valid until the holding of the next GMS.
2. Approved to authorize the Board of Directors to take any and all necessary actions in connection with the actions
referred to in point 1 above, taking into account the approval of the Board of Commissioners of the Company, the terms
and conditions of the Capital Market and applicable laws and regulations concerning the Capital Market Regulations
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Tata Kelola Perusahaan
Good Corporate Governance
Keputusan Realisasi
Resolution Realization
Mata Acara Keenam
The Sixth Agenda
1. Menyetujui perubahan Anggaran Dasar Perseroan, yaitu Pasal 3 Maksud dan Tujuan dan Pasal 16 ayat 10 huruf C Tugas Telah
dan Wewenang Direksi sebagaimana telah dipaparkan, yaitu: direalisasikan.
a. Perubahan pada Pasal 3 Maksud dan Tujuan dengan menambahkan Klasifikasi Baku Lapangan Usaha Indonesia Fully realized.
(KBLI) 43223 instalasi Minyak dan Gas; dan
b. Merubah Pasal 16 ayat 10 huruf C Tugas dan Wewenang Direksi menjadi sebagai berikut.
10. Direksi terlebih dahulu harus mendapatkan persetujuan tertulis dari Dewan Komisaris dengan mengindahkan
peraturan perundang-undangan yang berlaku dan Anggaran Dasar Perseroan, untuk:
a. Meminjam atau menjaminkan uang atas nama Perseroan (tidak termasuk mengambil uang Perseroan di
Bank) dengan nilai di atas Rp3.000.000.000,-;
b. Mendirikan suatu usaha atau turut serta pada perusahaan lain, baik di dalam maupun di luar negeri;
c. Membeli, menjual dengan cara lain melepaskan hak-hak atas harta tetap dan perusahaan atau membebankan
harta kekayaan Perseroan dengan nilai di atas Rp10.000.000.000,-; serta
d. Mengikat Perseroan sebagai penjamin.
2. Menyetujui untuk menguraikan dan/atau menyatakan kembali seluruh Anggaran Dasar Perseroan secara lengkap 1
akta notaris, bersamaan dengan keputusan mata acara Rapat ini dan beberapa keputusan perubahan Anggaran
Dasar yang telah disahkan pada rapat-rapat sebelumnya serta memberikan kuasa kepada Direksi Perseroan dengan
hak substitusi untuk menghadap Pejabat Notaris yang berwenang guna menuangkan hasil Keputusan Rapat ini dalam
suatu akta notaris tersendiri, termasuk melakukan Pemberitahuan, Pelaporan dan/atau meminta Persetujuan kepada
Kementerian Hukum dan Hak Asasi Manusia Republik Indonesia dan Instansi yang berwenang lainnya sesuai dengan
ketentuan yang berlaku tanpa terkecuali.
1. Approved the amendment to the Company’s Article of Association namely Article 3 "Purpose and Objectives" and
Article 16 paragraph 10 letter C "Duties and Authorities of the Board of Directors" as presented before, namely:
a. Amendments to Article 3 Purpose and Objectives by adding the Standard Classification of the Indonesian Business
Field (KBLI) 43223 Oil and Gas installations; and
b. Amend Article 16 paragraph 10 letter C Duties and Authorities of the Board of Directors to become
10. The Board of Directors must first obtain written approval from the Board of Commissioners with due observance
of the prevailing laws and regulations and the Articles of Association, to:
a. Borrow or pledge money on behalf of the Company (exclude withdrawing the Company's money from Banks)
with a value of more than Rp3,000,000,000.00;
b. Establish a business or participate in another Company, both locally or abroad;
c. Purchase, sell or otherwise disposal of rights to fixed assets and the Company or to charge the Company's
assets with a value of more than Rp10,000,000,000.00; and
d. Bind the Company as the guarantor.
2. Approved to elaborate and/or restate the entire Articles of Association of the Company in full in 1 Notarial deed, together
with the resolutions of the agenda of this Meeting and several resolutions regarding the amendments to the Articles of
Association that have been ratified at previous meetings and to authorize the Board of Directors with substitution rights
to appear before an authorized Notary Officer to state the results of this Meeting Resolution in a separate Notarial
deed, including making Notifications, Reporting and/or requesting Approval to the Ministry of Law and Human Rights of
the Republic of Indonesia and other authorized Agencies in accordance with prevailing regulations without exception.
Mata Acara Ketujuh
The Seventh Agenda
Pengesahan atas Laporan Realisasi Penggunaan Dana Hasil Penawaran Umum Berkelanjutan per 31 Desember 2023, Telah
sebagai berikut. direalisasikan.
1. Sukuk Ijarah Berkelanjutan II Aneka Gas Industri Tahap V Tahun 2022. Fully realized.
2. Obligasi Berkelanjutan III Samator Indo Gas Tahap I Tahun 2023.
3. Sukuk Ijarah Berkelanjutan III Samator Indo Gas Tahap I Tahun 2023.
Ratification of the Report on the Realization of the Use of Proceeds from Public Offering of Shelf-Registered as of December
31, 2023, as follows.
1. Shelf Registration Sukuk Ijarah II Aneka Gas Industri Phase V of 2022.
2. Shelf Registration Bonds III Samator Indo Gas Phase I of 2023.
3. Shelf Registration Sukuk Ijarah III Samator Indo Gas Phase I of 2023.
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Empowering Industry
Enabling Life
Dewan Komisaris
The Board of Commissioners
Dewan Komisaris bertanggung jawab untuk untuk mengawasi dan The Board of Commissioners is responsible for supervising the Board
memberikan nasihat kepada Direksi dalam mengelola Perseroan of Directors and providing recommendations in the management of
serta memastikan implementasi GCG di seluruh lapisan organisasi the Company, as well as ensuring the GCG implementation across
sesuai dengan ketentuan yang terdapat dalam Anggaran Dasar all levels of the organization, in accordance with the Company’s
Perseroan dan perundang-undangan yang berlaku. Melalui Article of Association and applicable laws. Through the oversight
pengawasan tersebut, Dewan Komisaris memastikan Direksi function, the Board of Commissioners ensures that the Board of
senantiasa bertindak dengan itikad baik untuk memaksimalkan Directors acts in good faith to maximize the Company’s value for
nilai Perseroan bagi pemangku kepentingan, termasuk pemegang stakeholders and shareholders.
saham.
Pedoman Kerja
Work Guidelines
Dalam melaksanakan tugas dan fungsinya, Dewan Komisaris In carrying out its duties and functions, the Board of Commissioners
memiliki acuan kerja yang termuat dalam Piagam Dewan Komisaris. has a working reference set forth in the Board of Commissioners
Piagam Dewan Komisaris dievaluasi secara berkala dengan Charter (BOC Charter). The BOC Charter is periodically evaluated
mengacu kepada peraturan perundang-undangan yang berlaku. in reference to the prevailing laws and regulations. The Charter,
Piagam Dewan Komisaris, terakhir kali diperbarui pada tanggal last updated on March 27, 2023, includes guidelines for the
27 Maret 2023, meliputi panduan dalam pelaksanaan tugas dan implementation of the duties, responsibilities and authority of
tanggung jawab serta wewenang Dewan Komisaris. Piagam the Board of Commissioners. It has a purpose to increase the
Komisaris bertujuan untuk meningkatkan transparansi, akuntabilitas, transparency, accountability and responsibility of the Board of
dan pertanggungjawaban Dewan Komisaris dalam mengawasi Commissioners in supervising the Company in line with the principles
Perseroan sejalan dengan prinsip-prinsip pengelolaan korporasi of sound corporate management, as well as to provide direction for
yang sehat, serta memberikan arahan bagi Dewan Komisaris dalam the Board of Commissioners in carrying out its supervisory functions
melaksanakan fungsi pengawasannya menurut Anggaran Dasar in accordance with the Articles of Association and prevailing laws
dan peraturan perundang-undangan yang berlaku. and regulations.
Piagam Dewan Komisaris mengatur hal-hal berikut. The BOC Charter regulates the following matters:
1. Struktur Keanggotaan. 1. Membership Structure.
2. Masa Jabatan. 2. Term of Office.
3. Persyaratan Umum. 3. General Requirements.
4. Tugas, Tanggung Jawab dan Wewenang. 4. Duties, Responsibilities, and Authorities.
5. Rapat. 5. Meetings.
6. Pelaporan dan Pertanggungjawaban. 6. Reporting and Accountability.
7. Lain-lain (Rangkap Jabatan, Kepemilikan Saham, Nilai, Jam 7. Others (Concurrent Position, Share Ownership, Value, Working
Kerja, dan Kode Etik Bisnis). Hours, and Business Code of Ethics).
Kriteria Penunjukan
Appointment Criteria
[ESG G-06]
Dewan Komisaris diangkat oleh RUPS berdasarkan kriteria yang The Board of Commissioners is appointed by the GMS based on the
ditetapkan dalam POJK 33/2014 dan Anggaran Dasar Perseroan criteria stipulated in the POJK 33/2014 and Article 18 Point 5 of the
Pasal 18 Ayat 5 sebagai berikut. Articles of Association as follows.
1. Mempunyai akhlak, moral, dan integritas yang baik. 1. Have good character, moral and integrity.
2. Cakap melakukan perbuatan hukum. 2. Competent in performing legal acts.
3. Dalam 5 tahun sebelum pengangkatan dan selama menjabat: 3. During 5 years prior to the appointment and tenure:
a. Tidak pernah dinyatakan pailit; a. Has never been declared bankrupt;
b. Tidak pernah menjadi anggota Direksi dan/atau anggota b. Has never been a member of the Board of Directors and/or
Dewan Komisaris yang dinyatakan bersalah menyebabkan member of the Board of Commissioners who was declared
suatu perusahaan dinyatakan pailit; guilty of causing a company bankruptcy;
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Tata Kelola Perusahaan
Good Corporate Governance
c. Tidak pernah dihukum karena melakukan tindak pidana c. Has never been convicted of a criminal offense that is
yang merugikan keuangan negara dan/atau yang berkaitan detrimental to the country’s financial lost and/or related to
dengan sektor keuangan; the financial sector;
d. Tidak pernah menjadi anggota Direksi dan/atau anggota d. Has never been a member of the Board of Directors and/
Dewan Komisaris yang selama menjabat: or a member of the Board of Commissioners, who/whose
1) Pernah tidak menyelenggarakan RUPS tahunan; during the tenure:
2) Pertanggungjawabannya sebagai anggota Direksi 1) Did ever not hold an Annual GMS;
dan/atau anggota Dewan Komisaris pernah tidak 2) Their accountability as members of the Board of
diterima oleh RUPS atau pernah tidak memberikan Directors and/or Board of Commissioners has not been
pertanggungjawaban sebagai anggota Direksi dan/ rejected by the GMS or they have failed to provide
atau anggota Dewan Komisaris kepada RUPS. accountability as members of the Board of Directors
and/or Board of Commissioners to the GMS.
3) Pernah menyebabkan perusahaan yang memperoleh 3) Ever caused a company, which has obtained licenses,
izin, persetujuan, atau pendaftaran dari OJK tidak approval, or registration issued by the FSA, to fail to fulfill
memenuhi kewajiban menyampaikan laporan tahunan its obligation to submit Annual Reports and/or Financial
dan/atau laporan keuangan kepada OJK. Reports to the FSA.
4. Memiliki komitmen untuk mematuhi peraturan perundang- 4. Commits to comply with prevailing laws and regulations;
undangan;
5. Memiliki pengetahuan dan/atau keahlian dibidang yang 5. Has knowledge and/or expertise in the fields required by the
dibutuhkan Perusahaan; dan Company; and
6. Memenuhi persyaratan lainnya sebagaimana ditentukan dalam 6. Fulfil other requirements as stipulated under the Law on Limited
Undang-Undang Perseroan Terbatas, Peraturan Pasar Modal Liability Companies, Capital Market Regulations, and other
dan Peraturan Perundang-Undangan lainnya yang berlaku. applicable laws and regulations.
Kebijakan Rangkap Jabatan
Policy on Concurrent Position
Rangkap jabatan Dewan Komisaris diatur secara tegas dalam The concurrent positions of the Board of Commissioners are explicitly
Board Manual, sebagai berikut. regulated in the Board Manual, as follows.
1. Anggota Dewan Komisaris dapat merangkap Jabatan sebagai: 1. Members of the Board of Commissioners may concurrently
serve as:
a. Anggota Direksi paling banyak pada 2 Emiten atau a. Member of the Board of Directors at most in 2 other Issuers
Perusahaan Publik lain; dan or Public Companies; and
b. Anggota Dewan Komisaris paling banyak pada 2 Emiten b. Member of the Board of Commissioners at a maximum of 2
atau Perusahaan Publik lain. other Issuers or Public Companies.
2. Dalam hal anggota Dewan Komisaris tidak merangkap jabatan 2. In the event that a member of the Board of Commission does
sebagai anggota Direksi, anggota Dewan Komisaris yang not concurrently serve as a member of the Board of Directors,
bersangkutan dapat merangkap jabatan sebagai anggota the relevant member of the Board of Commissioners may
Dewan Komisaris paling banyak pada 4 Emiten atau Perusahaan concurrently serve as a member of the Board of Commissioners
Publik lain. in a maximum of 4 other Issuers or Public Companies.
Anggota Dewan Komisaris dapat merangkap sebagai anggota Members of the Board of Commissioners may concurrently serve as
komite paling banyak pada 5 komite di Emiten atau Perusahaan a member of a committee at a maximum of 5 committees in the
Publik di mana yang bersangkutan juga menjabat sebagai anggota Issuer or Public Company where he/she also serves as a member of
Direksi atau anggota Dewan Komisaris. the Board of Directors or a member of the Board of Commissioner.
Masa Jabatan
Term of Office
Anggota Dewan Komisaris diangkat melalui RUPS untuk jangka Members of the Board of Commissioners are appointed through
waktu tertentu yaitu paling lama 3 (tiga) tahun untuk 1 (satu) periode the GMS for a specified term of office of up to 3 years for 1 term,
masa jabatan, terhitung sejak ditetapkan oleh RUPS dan berakhir commencing on the date of appointment by the GMS and ending
pada penutupan RUPST tahun ketiga, dengan tidak mengurangi hak at the close of the third AGMS, without prejudice to the right of
RUPS untuk dapat memberhentikan para anggota Dewan Komisaris the GMS to dismiss any member of the Board of Commissioners
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sebelum masa jabatannya berakhir. Setelah masa jabatannya before the term expires. Upon the expiry of their term, members of
berakhir, anggota Dewan Komisaris dapat diangkat kembali oleh the Board of Commissioners may be renominated by the GMS. This
RUPS. Ketentuan ini juga berlaku untuk Komisaris Independen yang provision applies equally to Independent Commissioners appointed
diangkat sesuai keputusan RUPS. following the GMS resolution.
Mengacu pada Pasal 18 Ayat 18 Anggaran Dasar Perseroan, jabatan Referring to Article 18 Point 18 of the Articles of Association, the
Dewan Komisaris berakhir apabila anggota Dewan Komisaris term of a member of the Board of Commissioners shall end if the
tersebut: member:
1. Meninggal dunia; 1. Passed away;
2. Ditaruh di bawah pengampuan berdasarkan suatu putusan 2. Is placed under guardianship pursuant to a court decision;
pengadilan;
3. Tidak lagi memenuhi persyaratan perundang-undangan yang 3. No longer meets the requirements under applicable laws and
berlaku, dengan memperhatikan peraturan di bidang pasar regulations, taking into account capital market regulations.
modal
Informasi mengenai rangkap jabatan yang dimiliki masing-masing Information on concurrent positions held by each member of the Board
Dewan Komisaris pada tahun 2025 telah disajikan pada Profil of Commissioners in 2025 is disclosed in the Board of Commissioners
Dewan Komisaris bab Profil Perusahaan Laporan ini. Profile section of the Company Profile chapter of this Report.
Komposisi
Composition
[GRI 2-11] [ESG G-01]
Komposisi dan jumlah anggota Dewan Komisaris ditetapkan oleh The GMS determines the composition and number of members
RUPS dengan memperhatikan visi, misi, dan rencana strategis of the Board of Commissioners, considering the Company’s vision,
Perseroan untuk memungkinkan pengambilan keputusan yang mission, and strategic plans to enable them to arrive at effective,
efektif, tepat dan cepat, serta dapat bertindak secara independen. proper, and speedy decision-making, as well as act independently.
Berdasarkan Anggaran Dasar Perseroan dan Piagam Dewan Based on the Articles of Association and the BOC Charter, the
Komisaris, komposisi dan susunan anggota Dewan Komisaris terdiri composition of the Board of Commissioners consists of at least 3
dari paling sedikit 3 (tiga) orang anggota, yang terdiri dari 1 (satu) members, consisting of 1 President Commissioner, at least 1 Vice
orang Komisaris Utama, paling sedikit 1 (satu) orang Wakil Komisaris President Commissioner and 1 Commissioner or more. Of the
Utama dan 1 (satu) orang Komisaris atau lebih. Dari keseluruhan entire Board of Commissioners, there must be an Independent
Dewan Komisaris diantaranya harus terdapat Komisaris Independen, Commissioner, which must comprise at least 30% of the total
yang wajib terdiri paling sedikit 30% dari jumlah seluruh anggota number of members of the Board of Commissioners.
Dewan Komisaris.
Pada tahun 2025, terdapat perubahan komposisi Dewan Komisaris In 2025, the composition of the Board of Commissioners was revised
berdasarkan keputusan Rapat Umum Pemegang Saham tanggal 13 following the resolution of the General Meeting of Shareholders held
Juni 2025. Dengan demikian, komposisi Dewan Komisaris Perseroan on June 13, 2025. Accordingly, the composition of the Company’s
per tanggal 31 Desember 2025 sebagai berikut: Board of Commissioners as of December 31, 2025, is as follows:
Nama Jabatan Masa Jabatan Periode Jabatan Dasar Pengangkatan
Name Position Term of Office Assignment Period Basis of Appointment
Heyzer Harsono Komisaris Utama 2025-2028 Periode kedua Akta No. 29 tanggal 13 Juni 2025
President Commissioner Second term Deed No. 29 dated June 13, 2025
Rasid Harsono Wakil Komisaris Utama 2025-2028 Periode keenam Akta No. 29 tanggal 13 Juni 2025
Vice President Commissioner Sixth term Deed No. 29 dated June 13, 2025
Ferryawan Wakil Komisaris Utama 2025-2028 Periode pertama Akta No. 29 tanggal 13 Juni 2025
Utomo Vice President Commissioner First term Deed No. 29 dated June 13, 2025
Michael W. P. Komisaris 2025-2028 Periode kedua Akta No. 29 tanggal 13 Juni 2025
Soeryadjaya Commissioner Second term Deed No. 29 dated June 13, 2025
Atiff Ibrahim Gill Komisaris 2025-2028 Periode kedua Akta No. 29 tanggal 13 Juni 2025
Commissioner Second term Deed No. 29 dated June 13, 2025
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Nama Jabatan Masa Jabatan Periode Jabatan Dasar Pengangkatan
Name Position Term of Office Assignment Period Basis of Appointment
Nini Liemijanto Komisaris 2025-2028 Periode pertama Akta No. 29 tanggal 13 Juni 2025
Commissioner First term Deed No. 29 dated June 13, 2025
Sutanto Komisaris Independen 2025-2028 Periode kedua Akta No. 29 tanggal 13 Juni 2025
Independent Commissioner Second term Deed No. 29 dated June 13, 2025
Robiyanto Komisaris Independen 2025-2028 Periode kedua Akta No.29 tanggal 13 Juni 2025
Independent Commissioner Second term Deed No. 29 dated June 13, 2025
Hans-Gerd Komisaris Independen 2025-2028 Periode kedua Akta No.29 tanggal 13 Juni 2025
Wienands- Independent Commissioner Second term Deed No. 29 dated June 13, 2025
Adelsbach
Tugas dan Tanggung Jawab
Duties and Responsibilities
Dewan Komisaris mendampingi Direksi untuk memastikan bahwa The Board of Commissioners accompanies the Board of Directors
pengelolaan Perseroan mematuhi prinsip dan praktik praktik terbaik to ensure that the Company’s management is conducted in
GCG. accordance with the GCG principles and best practices.
Selain tindakan yang diwajibkan peraturan perundang-undangan, In addition to the authorities mandated under prevailing laws and
Anggaran Dasar, dan keputusan RUPS, Dewan Komisaris regulations, the Articles of Association, and GMS resolutions, the
menetapkan bahwa pertimbangan, pengakuan, dan persetujuan Board of Commissioners has the authority, duties and responsibilities
mengenai hal-hal di bawah ini merupakan kewenangan, tugas, dan to review, consider, and approve the following matters:
tanggung jawab Dewan Komisaris, antara lain:
1. Kebijakan, strategi bisnis, rencana bisnis, dan anggaran tahunan 1. Policies, business strategies, business plans and the Company’s
Perusahaan; annual budget;
2. Kinerja bulanan dan triwulanan dan operasional Perusahaan 2. The Company’s monthly and quarterly performances and
yang dibandingkan dengan rencana, anggaran, dan prospek operations compared with plans, budgets, and business
bisnis tahun anggaran tersebut. prospects for the relevant fiscal year.
3. Investasi Perusahaan dalam suatu proyek dengan nilai tertentu; 3. The Company’s investment in a project with a certain value;
4. Transaksi atau tindakan yang secara material mempengaruhi 4. Transactions or actions that may materially affect the
status keuangan, kewajiban, strategi bisnis, dan reputasi Company’s financial status, liabilities, business strategy, or
Perusahaan. reputation;
5. Memasuki suatu perjanjian yang tidak berkaitan dengan bisnis 5. Entering into an agreement outside the Company’s ordinary
biasa Perusahaan dan segala kontrak yang berkaitan dengan course of business, as well as material contracts within the
bisnis normal Perusahaan namun bersifat material ordinary course of business.
6. Pembelian dan pelepasan aset, akuisisi bisnis dan partisipasi 6. The purchase and disposal of assets, business acquisitions, and
dalam usaha patungan yang tidak bertentangan dengan participation in joint ventures that do not conflict with provisions
ketentuan dan peraturan and regulations.
7. Bagian transaksi antara Perusahaan, induk usaha, anak usaha, 7. Transactions between the Company and its parent company,
perusahaan terkait, dan individu terkait sesuai peraturan pasar subsidiaries, affiliated companies, and related parties in
modal. accordance with capital market regulations.
8. Pinjaman bersih yang melebihi jumlah maksimum yang sudah 8. Net borrowings exceeding the limits approved in the budget or
ditentukan dalam anggaran atau melebihi perkiraan tahunan annual projections.
9. Perubahan dalam kebijakan dan praktik dengan implikasi 9. Changes in policies and practices with material implications for
material terhadap akuntansi, pengelolaan risiko, dan cadangan accounting treatment, risk management, and financial reserves.
keuangan
10. Perubahan signifikan terkait sistem pengendalian keuangan dan 10. Significant changes to the Company’s financial control and
manajemen. management systems.
11. Penetapan dan peninjauan atas pelimpahan wewenang 11. The determination and review of the delegation of authority to
kepada eksekutif dan anak perusahaan executives and subsidiaries.
12. Calon anggota Direksi dan/atau Dewan Komisaris, anggota 12. Prospective candidates for members of the Board of Directors,
Komite dengan pelaksanaan yang mengacu pada Anggaran the Board of Commissioners, and committees, in accordance
Dasar dan peraturan perundang-undangan yang berlaku. with the Articles of Association and applicable laws and
regulations.
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13. Rekomendasi atas anggaran kenaikan gaji, dan bonus atau 13. Recommendations on salary increase budgets, as well as
formula bonus atau formula penyesuaian paket remunerasi bonuses, bonus formulas, or adjustment mechanisms for the
tahunan anggota Dewan dan komite, eksekutif, dan karyawan. annual remuneration packages of Board members, committee
members, executives, and employees.
Dalam melaksanakan tugasnya, setiap anggota Dewan Komisaris In carrying out their duties, each member of the Board of
harus: Commissioners must:
1. Mematuhi Anggaran Dasar Perseroan, Peraturan Perundangan 1. Comply with the Articles of Association, Legislation, and GMS
serta keputusan RUPS dan bertindak dan bersikap profesional, resolutions and act and behave professionally, efficiently,
efisien, transparan, menjaga kemandirian, akuntabel, transparently, maintaining independence, accountability,
bertanggungjawab dan kewajaran. responsibility, and fairness.
2. Bertindak untuk kepentingan Perseroan dan sesuai dengan 2. Act in the interests of the Company and per its purposes and
maksud dan tujuan Perusahaan serta tidak dimaksudkan untuk objectives. The act is not intended for the interests of certain
kepentingan pihak dan golongan tertentu. parties and groups.
3. Beritikad baik, penuh kehati-hatian, bertanggung jawab dalam 3. In good faith, full of prudence, responsible for carrying out
menjalankan tugas pengawasan dan pemberian nasihat supervisory duties and providing advice to the Board of
kepada Direksi untuk kepentingan Perseroan dan sesuai dengan Directors for the benefit of the Company and per the purposes
maksud dan tujuan Perseroan. and objectives of the Company.
4. Menjaga kerahasiaan data dan/atau informasi Perseroan. 4. Maintain the confidentiality of the Company’s data and/or
information.
Berdasarkan kontrak manajemen, lingkup tugas dan tanggung Based on the management contract, the scope of duties and
jawab setiap anggota Dewan Komisaris sebagai berikut: responsibilities of each Board of Commissioners member are
defined as follows:
Nama & Jabatan Tugas dan Tanggung Jawab
Name & Position Duties and Responsibilities
Heyzer Harsono 1. Melakukan pemanggilan Rapat Dewan Komisaris secara tertulis yang disampaikan kepada seluruh
Komisaris Utama anggota Dewan Komisaris dengan mencantumkan acara, tanggal, waktu dan tempat rapat;
President Commissioner 2. Memimpin Rapat Dewan Komisaris; dan
3. Menelaah laporan-laporan dan usulan yang diterima dari anggota Dewan Komisaris lainnya maupun
dari komite-komite di bawah Dewan Komisaris.
1. Convening the Board of Commissioners Meetings with an invitation to be submitted to all members
of the Board of Commissioners stating the agenda, date, time, and place of the meetings;
2. Chairing the Board of Commissioners Meetings; and
3. Reviewing the reports and proposals received from fellow members of the Board of Commissioners
and the committees under the Board of Commissioners.
Rasid Harsono 1. Menelaah dan melakukan pengawasan terkait rencana bisnis yang disampaikan oleh Direksi, baik
Wakil Komisaris Utama jangka pendek, jangka menengah dan jangka panjang termasuk pengembangan usaha Perseroan;
Vice President Commissioner 2. Menelaah dan melakukan pengawasan terkait pengembangan usaha dan kegiatan operasional
logistik yang dijalankan oleh Direksi Perseroan.
1. Reviewing and supervising the business plans submitted by the Board of Directors, both short-term,
Ferryawan Utomo medium-term, and long term, including the Company’s business development; and
Wakil Komisaris Utama 2. Reviewing and conducting supervision related to business development and logistic operational
Vice President Commissioner activities undertaken by the Company’s Board of Directors.
Michael W. P. Soeryadjaya 1. Melakukan koordinasi lintas sektoral dan hubungan antar lembaga untuk kepentingan Perseroan;
Komisaris | Commissioner 2. Melaksanakan upaya, kegiatan, dan pekerjaan lainnya untuk kepentingan Perseroan sepanjang tidak
Atiff Ibrahim Gill bertentangan dengan ketentuan peraturan perundangan, peraturan Perseroan, Anggaran Dasar,
Komisaris | Commissioner dan atau Keputusan RUPS; dan
3. Melaporkan kepada Komisaris Utama Perseroan mengenai upaya, pekerjaan, dan kegiatannya.
Nini Liemijanto
1. Coordinating cross-sectoral and inter-agency relations for the Company's benefits;
Komisaris | Commissioner
2. Carrying out efforts, activities, and other work for the Company's benefit as long as it does not conflict
with the provisions of laws and regulations, Company regulations, Articles of Association, and/or GMS
Decisions; and
3. Reporting to the President Commissioner of the Company about its efforts, work, and activities.
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Nama & Jabatan Tugas dan Tanggung Jawab
Name & Position Duties and Responsibilities
Sutanto 1. Menelaah dan melakukan pengawasan terhadap pengelolaan keuangan Perseroan dan
Komisaris Independen anak-anak Perseroan;
Independent Commissioner 2. Menelaah dan melakukan pengawasan terhadap penyusunan laporan keuangan Perseroan;
Robiyanto 3. Menelaah hasil-hasil diskusi dari Komite Audit dengan Direksi, Internal Audit dan Auditor
Komisaris Independen Independen yang selanjutnya dibahas dalam Rapat Dewan Komisaris.
Independent Commissioner 1. Reviewing and supervising the financial management of the Company and its subsidiaries;
2. Reviewing and supervising the preparation of the Company’s Financial Statements;
Hans-Gerd Wienands-
3. Reviewing the results of discussions from the Audit Committee with the Board of Directors,
Adelsbach
Internal Audit, and external Auditors, which will then be further discussed at the Board of
Komisaris Independen
Commissioners Meetings.
Independent Commissioner
Hak dan Wewenang
Rights and Authorities
Dalam melaksanakan tugas pokoknya, Dewan Komisaris berwenang In carrying out its primary duties, the Board of Commissioners is
untuk: authorized to:
1. Memasuki bangunan dan halaman atau tempat lain yang 1. Enter buildings, premises, or other locations utilized or controlled
dipergunakan atau yang dikuasai oleh Perseroan by the Company.
2. Memeriksa semua pembukuan, surat dan alat bukti lain, 2. Examine all books, records, correspondence, and other
memeriksa dan mencocokan keadaan uang kas dan lain-lain supporting documents, verify and reconcile cash balances and
serta berhak untuk mengetahui segala Tindakan yang telah other assets, and obtain information regarding any actions
dijalankan oleh Direksi undertaken by the Board of Directors.
3. Meminta penjelasan kepada Direksi tentang segala hal yang 3. Request clarification from the Board of Directors on any matters
ditanyakan terkait kegiatan usaha dan pengelolaan usaha relating to the Company’s business activities and management.
4. Memberhentikan sementara anggota Direksi dengan 4. Temporarily suspend a member of the Board of Directors,
menyebutkan alasannya. stating the grounds for such suspension.
5. Melakukan Tindakan pengurusan Emiten atau Perusahaan 5. Undertake the management of the Issuer or Public Company
Publik dalam keadaan tertentu untuk jangka waktu tertentu under certain circumstances and for a specified period of time
sesuai dengan Anggaran Dasar Perseroan. in accordance with the Company’s Articles of Association.
Keputusan yang Perlu Mendapat Persetujuan Dewan Komisaris
Decisions Requiring Approval of the Board of Commissioners
Keputusan yang memerlukan persetujuan Dewan Komisaris meliputi: The following decisions require prior approval from the Board of
Commissioners:
1. Rancangan Rencana Kerja dan Anggaran Perusahaan (RKAP); 1. The proposed Annual Work Plan and Budget (RKAP);
2. Rencana RUPS Tahun Buku 2024 yang diselenggarakan pada 2. The plan for the AGMS for 2024 FInancial Year held on June 13,
tanggal 13 Juni 2025; serta 2025; and
3. Key Performance Indicator (KPI) Perseroan. 3. The Company’s Key Performance Indicators (KPI).
Komisaris Independen
Independent Commissioner
Komisaris Independen merupakan anggota Dewan Komisaris yang Independent Commissioner is a member of the Board of
tidak memiliki hubungan keuangan, kepengurusan, kepemilikan Commissioners who has no financial, management, share
saham dan/atau hubungan keluarga dengan anggota Dewan ownership, and or familial relationship with other members of the
Komisaris, anggota Direksi, dan/atau Pemegang Saham Pengendali Board of Commissioners, members of the Board of Directors, and
atau dengan Perseroan yang mungkin menghalangi atau or Controlling Shareholders, nor with the Company, that could
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menghambat posisinya untuk bertindak independen sesuai dengan compromise the ability to act independently in accordance with
prinsip-prinsip GCG. Komisaris Independen berperan penting GCG principles. Independent Commissioners play an important role
menjaga objektivitas dalam pengambilan keputusan dan mewakili in safeguarding objectivity in decision-making and representing the
kepentingan Pemegang Saham Minoritas. interests of minority shareholders.
Hingga akhir tahun 2025, Perseroan memiliki 3 (tiga) orang Komisaris As of the end of 2025, the Company had 3 (three) Independent
Independen dari 9 (sembilan) orang anggota Dewan Komisaris atau Commissioners out of a total of 9 (nine) members of the Board of
33,3%, sesuai dengan ketentuan POJK 33/2014 yang mengharuskan Commissioners, representing 33.3% of the Board’s composition. This
jumlah Komisaris Independen sekurang-kurangnya 30% dari total composition is in compliance with POJK 33/2014, which requires
anggota. Independent Commissioners to constitute at least 30% of the total
members of the Board of Commissioners.
Kriteria Pengangkatan Komisaris Independen
Criteria for the Appointment of Independent Commissioner
Kriteria penentuan Komisaris Independen dilakukan berdasarkan The Company determines Independent Commissioners based
persyaratan dalam POJK tersebut serta berdasarkan Piagam Dewan on the requirements set out in the relevant POJK and the Board of
Komisaris. Perseroan juga menetapkan setidaknya satu Komisaris Commissioners Charter. The Company also ensures that at least
Independen memiliki latar belakang akuntansi atau keuangan. one Independent Commissioner has an accounting or financial
background.
Selain itu, bagi anggota Komisaris Independen, persyaratan lain In addition, Independent Commissioners are required to fulfill the
yang harus dipenuhi selain persyaratan diatas adalah sebagai following criteria, in addition to the requirements mentioned above:
berikut:
Kriteria Komisaris Independen Sutanto Robiyanto Hans-Gerd
Independent Commissioner Criteria Wienands-
Adelsbach
Bukan merupakan orang yang bekerja atau mempunyai wewenang dan tanggung ✔ ✔ ✔
jawab untuk merencanakan, memimpin, mengendalikan, atau mengawasi kegiatan
Perseroan dalam waktu 6 bulan terakhir, kecuali untuk pengangkatan kembali sebagai
komisaris independen Perseroan pada periode berikutnya.
Is not a person who has worked for or has had the authority and responsibility over
planning, directing, controlling or supervising activities of the Company within the 6
month period prior to the proposed appointment, except in the case of reappointment
of an Independent Commissioner of the Company for the next period.
Tidak mempunyai saham baik langsung maupun tidak langsung pada Perseroan. ✔ ✔ ✔
Does not have any shareholding in the Company, either directly or indirectly.
Tidak mempunyai hubungan afiliasi dengan emiten atau perusahaan publik, anggota ✔ ✔ ✔
Dewan Komisaris, anggota Direksi, atau pemegang saham utama Perseroan.
Does not have any affiliation with the Company, any member of the Board of
Commissioners, any member of the Board of Directors or any principal shareholder
of the Company.
Tidak mempunyai hubungan usaha baik langsung maupun tidak langsung yang ✔ ✔ ✔
berkaitan dengan kegiatan usaha Perseroan.
Does not have any business relationship, directly or indirectly, related to the Company’s
business activities.
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Tata Kelola Perusahaan
Good Corporate Governance
Pernyataan Independensi Komisaris Independen
Independence Statement of Independent Commissioner
Seluruh Komisaris Independen menyampaikan pernyataan All Independent Commissioners submit a statement of
independensi pada saat pengangkatannya berlaku efektif. Sesuai independence upon the effectiveness of their appointment. In
dengan POJK 33/2014, Komisaris Independen yang diangkat kembali accordance with POJK 33/2014, any Independent Commissioner who
setelah menjabat lebih dari 2 periode juga akan menyampaikan is reappointed after serving more than two consecutive terms is also
pernyataan Independensi. Pernyataan Independensi Komisaris required to submit a statement of independence. The Statements
Independen PT Samator Indo Gas Tbk telah ditandatangani oleh of Independence of the Independent Commissioners of PT Samator
seluruh anggota Komisaris Independen pada 12 Juni 2025. Indo Gas Tbk were signed by all Independent Commissioners on
June 12, 2025.
Rapat Dewan Komisaris
Board of Commissioners’ Meeting
[ESG G-02]
Sesuai dengan Anggaran Dasar Perseroan dan mengacu pada In accordance with the Company’s Articles of Association and with
ketentuan POJK 33/2014, Dewan Komisaris wajib mengadakan rapat reference to POJK 33/2014, the Board of Commissioners convenes
secara berkala sekurang-kurangnya 1 (satu) kali dalam 2 (dua) meetings on a regular basis at least once every 2 (two) months.
bulan. Selain rapat Dewan Komisaris, Dewan Komisaris dan Direksi In addition to the Board of Commissioners’ meetings, the Board
wajib juga wajib mengadakan rapat gabungan secara berkala of Commissioners and the Board of Directors also convene joint
paling sedikit 1 (satu) kali dalam setiap 4 (empat) bulan. meetings at least once every four months.
Kebijakan Rapat Dewan Komisaris diatur dalam Piagam Dewan The policy governing Board of Commissioners’ meetings is stipulated
Komisaris. Materi rapat yang telah dijadwalkan dibagikan sebelum in the Board of Commissioners Charter. Meeting materials are
hari dimana rapat diselenggarakan. Anggota Dewan Komisaris distributed prior to the date on which the meeting is held. A member
yang berhalangan menghadiri rapat hanya dapat diwakili oleh satu of the Board of Commissioners who is unable to attend a meeting
anggota Dewan Komisaris lainnya. may grant representation to only one other member of the Board of
Commissioners.
Rapat Dewan Komisaris dianggap sah dan mengikat untuk A meeting of the Board of Commissioners constitutes a valid
membuat keputusan jika dihadiri lebih dari 2/3 (dua per tiga) quorum and is entitled to adopt binding resolutions if attended by
dari jumlah anggota Direksi yang hadir atau diwakilkan dalam more than 2/3 (two-thirds) of the total members of the Board of
Rapat. Keputusan rapat Dewan Komisaris dibuat berdasarkan Commissioners, either in person or by representation. Resolutions
musyawarah untuk mufakat, dan jika tidak tercapai keputusan are adopted based on deliberation for consensus. In the absence of
berdasarkan musyawarah maka keputusan diambil berdasarkan consensus, resolutions are adopted by majority vote.
suara mayoritas.
Risalah rapat Dewan Komisaris antara Dewan Komisaris dan Minutes of meetings of the Board of Commissioners, including joint
Direksi ditandatangani oleh seluruh anggota yang hadir dan meetings with the Board of Directors, are signed by all members
didokumentasikan oleh Departemen Sekretaris Perusahaan. present and documented by the Corporate Secretary Department.
Pada tahun 2025, Rapat Dewan Komisaris membahas dan In 2025, the Board of Commissioners’ meetings addressed and
memutuskan hal-hal bersifat strategis yang membutuhkan resolved strategic matters requiring the Board’s direction and
arahan dan nasihat Dewan Komisaris sesuai dengan tugas dan advice in line with its duties and responsibilities. During the year, the
tanggung jawabnya. Selama tahun 2025, Dewan Komisaris telah Board of Commissioners convened 6 (six) Board of Commissioners’
menyelenggarakan 6 (enam) kali rapat Dewan Komisaris dan 3 meetings and 3 (three) joint meetings with the Board of Directors.
(tiga) kali rapat gabungan Dewan Komisaris dan Dewan Direksi, The attendance rate and meeting agenda are presented as follows:
dengan tingkat kehadiran dan agenda sebagai berikut:
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Tabel Rapat Dewan Komisaris
Table of the Board of Commissioners’ Meeting
Nama Jabatan Jumlah Rapat Jumlah Kehadiran Tingkat Kehadiran
Name Position Number of Number of Attendance Attendance Level
Meeting (%)
Heyzer Harsono Komisaris Utama 6 6 100
President Commissioner
Rasid Harsono Wakil Komisaris Utama 6 6 100
Vice President Commissioner
Ferryawan Utomo *) Wakil Komisaris Utama 4 4 100
Vice President Commissioner
Michael W. P. Soeryadjaya Komisaris 6 3 50
Commissioner
Atiff Ibrahim Gill Komisaris 6 6 100
Commissioner
Nini Liemijanto *) Komisaris 4 4 100
Commissioner
Sutanto Komisaris Independen 6 3 50
Independent Commissioner
Robiyanto Komisaris Independen 6 6 100
Independent Commissioner
Hans-Gerd Wienands-Adelsbach Komisaris Independen 6 6 100
Independent Commissioner
*) Pada tanggal 13 Juni 2025, Bapak Ferryawan Utomo dan Ibu Nini Liemijanto diangkat *) On June 13, 2025, Mr. Ferryawan Utomo and Ms. Nini Liemijanto were appointed as Vice
masing-masing sebagai Wakil Komisaris Utama dan Komisaris Perseroan berdasarkan President Commissioner and Commissioner of the Company, respectively, pursuant to the
Keputusan RUPST. Jumlah dan persentase kehadiran beliau dihitung berdasarkan jumlah resolution of the AGMS. Their attendance number and percentage are calculated based
Rapat saat menjabat sebagai Komisaris. on the total number of meetings held during their respective terms of office as members
of the Board of Commissioners.
Tabel Agenda Rapat Dewan Komisaris
Table of the Board of Commissioners’ Meeting Agenda
Tanggal Agenda Rapat
Date Meeting Agenda
18 Maret 2025 - Pembahasan Evaluasi Kinerja Perusahaan Tahun 2024.
March 18, 2025 - Tinjauan temuan sementara hasil audit eksternal
- Discussion on the Evaluation of the Company’s Performance for Financial Year 2024.
- Review of preliminary findings from the external audit.
15 April 2025 - Pembahasan Evaluasi Kinerja Perusahaan Kuartal I Tahun 2025.
April 15, 2025 - Pembahasan Evaluasi Rencana Korporasi dan Rencana Strategis Perusahaan untuk Kuartal II 2025, serta
persetujuan Dewan Komisaris untuk rencana tersebut.
- Discussion on the Evaluation of the Company’s Performance for the First Quarter of 2025.
- Discussion on the Evaluation of the Corporate Plan and the Company’s Strategic Plan for the Second Quarter
of 2025, including the Board of Commissioners’ approval of the plan.
28 Juli 2025 - Pembahasan Evaluasi Kinerja Perusahaan Kuartal II Tahun 2025.
July 28, 2025 - Pembahasan Evaluasi Rencana Korporasi dan Rencana Strategis Perusahaan untuk Kuartal III 2025, serta
persetujuan Dewan Komisaris untuk rencana tersebut.
- Discussion on the Evaluation of the Company’s Performance for the Second Quarter of 2025.
- Discussion on the Evaluation of the Corporate Plan and the Company’s Strategic Plan for the Third Quarter
of 2025, including the Board of Commissioners’ approval of the plan.
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Tata Kelola Perusahaan
Good Corporate Governance
Tanggal Agenda Rapat
Date Meeting Agenda
26 Agustus 2025 - Pembahasan Nominasi dan Remunerasi Dewan Direksi.
August 26, 2025 - Evaluasi kebijakan perusahaan dan tata kelola (GCG).
- Discussion on the Nomination and Remuneration of the Board of Directors.
- Evaluation of Company policies and corporate governance (GCG).
27 Oktober 2025 - Pembahasan Evaluasi Kinerja Perusahaan Kuartal III Tahun 2025.
October 27, 2025 - Pembahasan Evaluasi Rencana Korporasi dan Rencana Strategis Perusahaan untuk Kuartal IV 2025, serta
persetujuan Dewan Komisaris untuk rencana tersebut.
- Discussion on the Evaluation of the Company’s Performance for the Third Quarter of 2025.
- Discussion on the Evaluation of the Corporate Plan and the Company’s Strategic Plan for the Fourth Quarter
of 2025, including the Board of Commissioners’ approval of the plan.
12 Desember 2025 - Pembahasan Evaluasi Rencana Korporasi dan Rencana Strategis Perseroan untuk tahun 2026 serta
December 12, 2025 persetujuan Dewan Komisaris untuk rencana tersebut.
- Discussion on the Evaluation of the Corporate Plan and the Company’s Strategic Plan for 2026, including the
Board of Commissioners’ approval of the plan.
Rapat Gabungan Dewan Komisaris dan Direksi
Joint Meetings of the Board of Commissioners and the Board of Directors
[GRI 2-26]
Mengacu pada ketentuan POJK 33/2014 dan Pedoman Direksi Referring to the provisions of POJK 33/2014 and the Board of Directors
Perseroan, Dewan Komisaris dan Direksi wajib mengadakan rapat Charter, the Board of Commissioners and the Board of Directors are
gabungan secara berkala paling sedikit 1 (satu) kali dalam setiap 4 required to convene joint meetings on a regular basis at least once in
(empat) bulan. Selama tahun 2025, Direksi telah menyelenggarakan 4 (four) months. Throughout 2025, the Board of Directors conducted
sebanyak 3 (tiga) kali rapat gabungan bersama Dewan Komisaris 3 (three) joint meetings with the Board of Commissioners, with the
dengan tingkat kehadiran sebagai berikut: following attendance:
Tabel Rapat Gabungan Dewan Komisaris dan Direksi
Table of the Joint Meetings of the Board of Commissioners and Directors
Nama Jabatan Jumlah Rapat Jumlah Kehadiran Tingkat Kehadiran
Name Position Number of Number of Attendance Level
Meeting Attendance (%)
Dewan Komisaris | Board of Commissioner
Heyzer Harsono Komisaris Utama 3 3 100
President Commissioner
Rasid Harsono Wakil Komisaris Utama 3 3 100
Vice President Commissioner
Ferryawan Utomo*) Wakil Komisaris Utama 2 2 100
Vice President Commissioner
Michael W. P. Soeryadjaya Komisaris | Commissioner 3 3 100
Atiff Ibrahim Gill Komisaris | Commissioner 3 3 100
Nini Liemijanto*) Komisaris | Commissioner 2 2 100
Sutanto Komisaris Independen 3 3 100
Independent Commissioner
Robiyanto Komisaris Independen 3 3 100
Independent Commissioner
Hans-Gerd Wienands- Komisaris Independen 3 3 100
Adelsbach Independent Commissioner
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Nama Jabatan Jumlah Rapat Jumlah Kehadiran Tingkat Kehadiran
Name Position Number of Number of Attendance Level
Meeting Attendance (%)
Direksi | Board of Directors
Rachmat Harsono Direktur Utama | President Director 3 3 100
Imelda Harsono Wakil Direktur Utama 3 3 100
Vice President Director
Ir. Sigit Purwanto**) Wakil Direktur Utama 2 2 100
Vice President Director
Budi Susanto Direktur | Director 3 3 100
Andy N. Purwohardono Direktur | Director 3 3 100
Noni Mulianti**) Direktur | Director 2 2 100
*) Pada tanggal 13 Juni 2025, Bapak Ferryawan Utomo dan Ibu Nini Liemijanto diangkat *) On June 13, 2025, Mr. Ferryawan Utomo and Ms. Nini Liemijanto were appointed as Vice
masing-masing sebagai Wakil Komisaris Utama dan Komisaris Perseroan berdasarkan President Commissioner and Commissioner of the Company, respectively, pursuant to the
Keputusan RUPST. Jumlah dan persentase kehadiran beliau dihitung berdasarkan jumlah resolution of the Annual General Meeting of Shareholders. Their number and percentage
Rapat saat menjabat sebagai Dewan Komisaris. of attendance were calculated based on the total meetings held during their respective
tenure as members of the Board of Commissioners.
**) Pada tanggal 13 Juni 2025, Bapak Sigit Purwanto dan Ibu Noni Mulianti diangkat masing- **) On June 13, 2025, Mr. Sigit Purwanto and Ms. Noni Mulianti were appointed as Vice
masing sebagai Wakil Direktur Utama dan Direktur Perseroan berdasarkan Keputusan President Director and Director of the Company, respectively, pursuant to the resolution of
RUPST. Jumlah dan persentase kehadiran beliau dihitung berdasarkan jumlah Rapat saat the Annual General Meeting of Shareholders. Their number and percentage of attendance
menjabat sebagai Direksi. were calculated based on the total meetings held during their respective tenure as
members of the Board of Directors.
Tabel Agenda Rapat Gabungan
Table of the Joint Meetings Agenda
Tanggal Agenda Rapat
Date Meeting Agenda
15 April 2025 - Pembahasan Evaluasi Kinerja Perseroan Tahun Buku 2024 dan Kuartal I Tahun 2025.
April 15, 2025 - Pembahasan Evaluasi Rencana Korporasi dan Rencana Strategis Perusahaan untuk Kuartal II 2025, serta
persetujuan Dewan Komisaris untuk rencana tersebut.
- Discussion on the evaluation of the Company’s performance for Fiscal Year 2024 and the first quarter of
2025.
- Discussion on the evaluation of the Corporate Plan and the Company’s Strategic Plan for the second quarter
of 2025, including the Board of Commissioners’ approval of such plans.
28 Juli 2025 - Pembahasan Evaluasi Kinerja Perusahaan Kuartal II Tahun 2025.
July 28, 2025 - Pembahasan Evaluasi Rencana Korporasi dan Rencana Strategis Perusahaan untuk Kuartal III 2025, serta
persetujuan Dewan Komisaris untuk rencana tersebut.
- Discussion on the evaluation of the Company’s performance for the second quarter of 2025.
- Discussion on the evaluation of the Corporate Plan and the Company’s Strategic Plan for the third quarter of
2025, including the Board of Commissioners’ approval of such plans.
27 Oktober 2025 - Pembahasan Evaluasi Kinerja Perusahaan Kuartal III Tahun 2025.
October 27, 2025 - Pembahasan Evaluasi Rencana Korporasi dan Rencana Strategis Perusahaan untuk Kuartal IV 2025, serta
persetujuan Dewan Komisaris untuk rencana tersebut.
- Discussion on the evaluation of the Company’s performance for the third quarter of 2025.
- Discussion on the evaluation of the Corporate Plan and the Company’s Strategic Plan for the fourth quarter
of 2025, including the Board of Commissioners’ approval of such plans.
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Tata Kelola Perusahaan
Good Corporate Governance
Pengembangan Kompetensi
Competency Development
[GRI 2-17] [ESG G-05]
Untuk meningkatkan pengetahuan dan kompetensi serta To enhance knowledge and competencies and to ensure that
memastikan wawasan profesional, kompetensi serta kemampuan the professional insight, expertise, and leadership capabilities of
kepemimpinan para anggota Dewan Komisaris dapat berkembang the members of the Board of Commissioners develop in line with
selaras dengan perkembangan industri terkini, Perseroan current industry developments, the Company encourages members
mengimbau anggota Dewan Komisaris untuk mengembangkan of the Board of Commissioners to further develop their knowledge
pengetahuan dan keahlian masing masing melalui program and expertise through education programs, training, or seminars
pendidikan, pelatihan atau seminar yang relevan dengan relevant to the implementation of their duties and responsibilities,
pelaksanaan tugas dan tanggung jawabnya atau bidang lainnya as well as other areas relevant to the Company’s business activities
yang relevan dengan kegiatan usaha serta strategi Perseroan, and strategy.
Program pelatihan/pendidikan yang diikuti oleh para Dewan The training/education programs attended by members of the
Komisaris sepanjang tahun 2025 adalah sebagai berikut: Board of Commissioners throughout 2025 are as follows:
Nama Jabatan Nama Pelatihan Tanggal Pelatihan Penyelenggara
Name Position Training Name Training Date Organizer
Heyzer Harsono Komisaris Utama - - -
President
Commissioner
Rasid Harsono Wakil Komisaris Seminar Nasional "Will Trade War Create Financial 6 Mei 2025 Asosiasi
Utama Turmoil?" May 6, 2025 Perusahaan
Vice President National Seminar "Will Trade War Create Financial Pembiayaan
Commissioner Turmoil?" Indonesia
Indonesian
Financial Services
Association
Ferryawan Wakil Komisaris Industrial Gas Conference at Hangzhou 17-20 Juni 2025 China Industrial
Utomo Utama June 17-20, 2025 Gas Member
Vice President Alliance (CIGMA)
Commissioner Workshop Unit Kompetensi SKKNI 26 September 2025 Asosiasi Gas
Workshop on SKKNI Competency Unit November 21, 2025 Industri Indonesia
(AGII)
Indonesian
Industrial Gas
Association
Training ISO: 13485 21 November 2025 PT Samator Indo
November 28, 2025 Gas Tbk
Seminar Teknik AGII 2025 "Strengthening 28 November 2025 Asosiasi Gas
Indonesia’s Industrial Gases Ecosystem for a Low- Industri Indonesia
Carbon Future" (AGII)
AGII Technical Seminar 2025 Indonesian
"Strengthening Indonesia’s Industrial Gases Industrial Gas
Ecosystem for a Low-Carbon Future" Association
Specialty Gas Forum 2025 "Beyond Calibration in 17 Desember 2025 PT Samator Indo
Laboratory Gases" December 17, 2025 Gas Tbk
Michael W. P. Komisaris - - -
Soeryadjaya Commissioner
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Nama Jabatan Nama Pelatihan Tanggal Pelatihan Penyelenggara
Name Position Training Name Training Date Organizer
Atiff Ibrahim Gill Komisaris - - -
Commissioner
Nini Liemijanto Komisaris Mastering Financial Modelling for Startup 9 Februari 2025 Academy Financial
Commissioner Modelling Company Valuation February 9, 2025 Modelling-LEAN
Indonesia
SROI (Social Return of Investment)-Quantifying 9 Maret 2025 Academy Financial
Social Impact for Business Sustainability March 9, 2025 Modelling-LEAN
Indonesia
Sutanto Komisaris Strategi Keefektifan Penilaian Risk Maturity Index 12 Maret 2025 BPKP
Independen (RMI) dan Penyusunan Roadmap Perbaikan March 12, 2025
Independent Rekomendasi Temuan Penilaian
Commissioner Strategy for Effective Risk Maturity Index (RMI)
Assessment and Preparation of Improvement
Roadmap Based on Assessment Findings
Webinar Agentic AI in Finance: A New Era of 3 Juli 2025 OJK Institute
Autonomous Decision Making July 3, 2025
Mewujudkan Hari Tua yang Sejahtera: Strategi 21 Agustus 2025 OJK Institute
Peningkatan Kepesertaan Dana Pensiun di Sektor August 21, 2025
Informal
Achieving Prosperous Retirement: Strategies to
Increase Pension Fund Participation in the Informal
Sector
The Sustainable Financing 2 Oktober 2025 OJK Institute
Opportunities in the Indonesian October 2, 2025
Insurance Industry
Focus Group Discussion "Urgensi Reformasi POLRI 19 Oktober 2025 Program Studi
dalam Mewujudkan POLRI yang Profesional October 19, 2025 Doktor Ilmu
Focus Group Discussion Hukum, Fakultas
"The Urgency of POLRI Reform in Realizing a Hukum, Universitas
Professional National Police" 17 Agustus 1945
Surabaya
Doctoral Program
in Law, Faculty of
Law, Universitas
17 Agustus 1945
Surabaya
OJK Mengajar: Menumbuhkan Generasi 11 November 2025 OJK Institute
Melek Finansial Memahami Dinamika Ekonomi
dan Stabilitas Keuangan sebagai Pilar
Perekonomian Nasional
OJK Mengajar: Fostering Financially Literate
Generation Understanding Economic Dynamics
and Financial Stability as Pillars of the National
Economy
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Tata Kelola Perusahaan
Good Corporate Governance
Nama Jabatan Nama Pelatihan Tanggal Pelatihan Penyelenggara
Name Position Training Name Training Date Organizer
Focus Group Discussion "Penyelesaian Sengketa 17 November 2025 Program Studi
Kepemilikan Tanah Berdasarkan Peraturan Doktor Ilmu
Perundang-Undangan di Indonesia" Hukum, Fakultas
Focus Group Discussion Hukum, Universitas
"Settlement of Land Ownership Disputes Based 17 Agustus 1945
on Indonesian Laws and Regulations" Surabaya
Doctoral Program
in Law, Faculty of
Law, Universitas
17 Agustus 1945
Surabaya
Focus Group Discussion "Catatan Kritis 17 Desember 2025 Program Studi
Menyongsong Berlakunya KUHP dan KUHAP Baru December 17, 2025 Doktor Ilmu
Focus Group Discussion Hukum, Fakultas
"Critical Notes Toward the Implementation of Hukum, Universitas
the New Criminal Code (KUHP) and Criminal 17 Agustus 1945
Procedure Code (KUHAP)" Surabaya
Doctoral Program
in Law, Faculty of
Law, Universitas
17 Agustus 1945
Surabaya
Robiyanto Komisaris Peran Dewan Komisaris dalam Aspek Hukum 21 Januari 2025 Ikatan Komite Audit
Independen Laporan Keuangan dan Laporan Tahunan January 21, 2025 Indonesia
Independent Perusahaan Indonesian Audit
Commissioner The Role of the Board of Commissioners in the Committee
Legal Aspects of Financial Statements and Association
Annual Reports
Transformasi Digital: Tren Inovasi Teknologi di 23 Januari 2025 OJK
Sektor Keuangan January 23, 2025
Digital Transformation: Technology Innovation
Trends in the Financial Sector
Imboost Your Spirit: Cultivating Positivity for a 14 Februari 2025 OJK
Balanced and Fulfilling Life February 14, 2025
Program Peningkatan Kompetensi "Market 20 Februari 2025 Perkumpulan Wakil
Outlook 2025" February 20, 2025 Manajer Investasi
Competency Enhancement Program "Market Indonesia (PWMII)
Outlook 2025" Indonesian
Association
of Investment
Manager
Representatives
(PWMII)
Meneropong Masa Depan Pasar Emas Indonesia: 17 April 2025 OJK
Peran Strategis Bullion Bank
Looking Ahead at the Future of Indonesia’s Gold
Market: The Strategic Role of Bullion Bank
Urgensi Transparansi Keuangan Hijau Pada 26 Mei 2025 OJK
lembaga Jasa Keuangan May 26, 2025
The Urgency of Green Financial Transparency in
Financial Services Institutions
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Nama Jabatan Nama Pelatihan Tanggal Pelatihan Penyelenggara
Name Position Training Name Training Date Organizer
Society of Interdisciplinary Business Research 27-28 September Society of
2025 International Conference 2025 Interdisciplinary
Business Research,
Hong Kong, China
Sustainability Reporting: Impact & 30 September 2025 Joint Collaboration
Implementation of PSPK 1 & 2 for Professional Ikatan Akuntan
Indonesia dan
Ikatan Komite Audit
Indonesia
Joint Collaboration
Indonesian Institute
of Accountants
and Indonesian
Institute of Audit
Committees
Menumbuhkan Generasi Melek Finansial: 11 November 2025 OJK
Memahami Dinamika Ekonomi dan Stabilitas
Keuangan sebagai Pilar Perekonomian Nasional
Fostering Financially Literate Generation:
Understanding Economic Dynamics and Financial
Stability as Pillars of the National Economy
Hans-Gerd Komisaris - - -
Wienands- Independen
Adelsbach Independent
Commissioner
Program Orientasi
Induction Program
Perseroan memberikan sesi orientasi bagi semua anggota Direksi The Company provides induction sessions for all newly appointed
dan Dewan Komisaris yang baru terkait peran, tugas dan tanggung members of the Board of Directors and the Board of Commissioners,
jawab serta kepatuhan terhadap praktik dan kebijakan tata kelola covering their roles, duties, and responsibilities, as well as
perusahaan. Orientasi membantu anggota Direksi dan Dewan compliance with corporate governance practices and policies. The
Komisaris baru memahami lebih baik bisnis dan operasi Perseroan induction program enables new members to gain a comprehensive
dan memberikan informasi tambahan ditinjau dari sudut wawasan understanding of the Company’s business and operations, while also
industri, inovasi, serta tata kelola perusahaan untuk membantu providing additional insights into industry developments, innovation,
dalam pelaksanaan tugas secara efektif. and governance to support the effective execution of their functions.
Pada tahun 2025, Perseroan mengangkat Bapak Ferryawan Utomo In 2025, the Company appointed Mr. Ferryawan Utomo and Ms.
dan Ibu Nini Liemijanto masing-masing sebagai Wakil Komisaris Nini Liemijanto as Vice President Commissioner and Commissioner,
Utama dan Komisaris Perseroan berdasarkan Keputusan RUPST. respectively, pursuant to the resolution of the Annual General
Perseroan telah menyelenggarakan program orientasi bagi Meeting of Shareholders. The Company conducted an induction
keduanya pada bulan Mei 2025 dengan materi pengarahan yang program for them in May 2025, with the sessions delivered directly
diberikan langsung oleh Komisaris Utama. by the President Commissioner.
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Tata Kelola Perusahaan
Good Corporate Governance
Pelaksanaan Tugas
Implementation of Duties
Sepanjang tahun 2025, Dewan Komisaris telah melakukan Throughout 2025, the Board of Commissioners carried out its
pengawasan atas tindakan-tindakan Direksi dalam pengurusan oversight of the actions undertaken by the Board of Directors in
Perseroan. Dewan Komisaris mengadakan rapat guna membahas managing the Company. The Board of Commissioners convened
persoalan yang berhubungan dengan manajemen Perseroan, meetings to deliberate matters relating to the Company’s
mengevaluasi kinerja Perseroan dan laporan-laporan dari Komite management, evaluate the Company’s performance and reports
Audit, serta membahas, mengawasi, dan memberikan arahan from the Audit Committee, and review, supervise, and provide
kepada Direksi atas rencana-rencana strategis Perseroan di tahun direction to the Board of Directors on the Company’s strategic plans
2025, antara lain for 2025, including:
1. Pelaksanaan RUPST sebagai kewajiban Perusahaan terhadap 1. The convening of the AGMS as part of the Company’s
OJK dan BEI; obligations to OJK and IDX;
2. Penunjukkan Pemimpin Rapat Umum Pemegang Saham Tahun 2. The appointment of the Chairperson of the General Meeting of
Buku 2024; Shareholders for the 2024 financial year;
3. Pengesahan Laporan Tahunan dan Laporan Keberlanjutan 3. The approval of the 2024 Annual Report and Sustainability
Tahun Buku 2024; Report;
4. Usulan Penggunaan Laba Bersih untuk Pembagian Dividen Tahun 4. The Proposal for the Appropriation of net profit for the
Buku 2024; Distribution of Dividends for the 2024 Financial Year;
5. Pengadaan jasa Kantor Akuntan Publik Tahun Buku 2024; 5. The appointment of a Public Accounting Firm for the 2024
financial year;
6. Penetapan Gaji/Honorarium, Tunjangan dan Fasilitas Tahun 6. The determination of Salaries/Honoraria, Allowances and
2024 serta Tantiem Tahun Buku 2024 bagi Direksi dan Dewan Facilities for 2024, as well as Tantiem for the 2024 Financial Year
Komisaris; for the Board of Directors and the Board of Commissioners;
7. Pengangkatan kembali Komite Audit untuk periode 2025-2028; 7. The reappointment of the Audit Committee for the 2025-2028
term;
8. Pembiayaan sewa atau pinjaman di atas Rp3 miliar sesuai 8. Lease or loan financing exceeding Rp3 billion in accordance with
dengan Anggaran Dasar; the Articles of Association; and
9. Ekspansi operasional dan wilayah bisnis. 9. Operational expansion and the expansion of business territories.
Penilaian Kinerja
Performance Assessment
[GRI 2-18] [ESG G-04]
Dewan Komisaris mengadakan penilaian kinerja yang dilakukan 1 The Board of Commissioners conducts a performance assessment
(satu) kali dalam setahun dengan metode self-assessment sesuai once a year using a self-assessment method in accordance with
standar dan ketentuan yang berlaku. Penilaian kinerja Dewan applicable standards and regulations. The performance evaluation
Komisaris mengacu pada POJK 21/2015 dan SEOJK 32/2015. of the Board of Commissioners refers to POJK 21/2015 and SEOJK
32/2015.
Prosedur Penilaian
Assessment Procedure
Prosedur penilaian kinerja Dewan Komisaris dilakukan dengan The performance assessment procedure of the Board of
melakukan penilaian pada KPI (Key Performance Indicator) Commissioners is conducted by evaluating the KPI (Key Performance
yang telah diterapkan dengan baik. Penilaian di antaranya Indicator) that have been duly implemented. The assessment
meliputi kehadiran dalam rapat, kemampuan bekerja sama includes attendance at Meetings, the ability to collaborate and
dan berkomunikasi secara aktif sesama anggota, integritas, communicate actively among members, integrity, the ability to
kemampuan memahami visi misi dan rencana strategis Perseroan, understand the Company’s vision and mission and strategic plans,
serta kualitas atas saran/rekomendasi yang diberikan terkait as well as the quality of suggestions/recommendations provided in
program kerja masing-masing Komite Pendukung Dewan relation to the work programs of each Supporting Committee of the
Komisaris. Board of Commissioners.
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Kriteria Penilaian
Assessment Criteria
Kriteria penilaian kinerja Dewan Komisaris adalah sebagai berikut: The performance assessment criteria of the Board of Commissioners
are as follows:
1. Pelaksanaan tugas pengawasan; 1. The implementation of supervisory duties;
2. Kualitas nasihat yang diberikan kepada Direksi; 2. The quality of advice provided to the Board of Directors;
3. Efektivitas pengawasan; 3. The effectiveness of oversight;
4. Keberhasilan dalam mencapai tujuan jangka panjang; 4. The achievement of long-term objectives;
5. Tingkat kehadiran rapat; serta 5. The level of meeting attendance; and
6. Kepatuhan terhadap peraturan yang berlaku. 6. Compliance with applicable regulations.
Pihak Penilai
Assessor
Anggota Dewan Komisaris menilai kinerja mereka dengan metode Members of the Board of Commissioners assess their performance
self-assessment. Hasil penilaian kinerja kemudian akan dievaluasi using the self-assessment method. The results of the performance
dan dilaporkan dalam RUPST untuk memperoleh persetujuan. evaluation are subsequently reviewed and reported at the AGMS to
obtain approval.
Hasil Penilaian Tahun 2025
2025 Assessment Results
Pada tahun 2025, penilaian kinerja Dewan Komisaris menunjukkan In 2025, the performance assessment of the Board of Commissioners
bahwa masing-masing anggota telah menjalankan tugas dan indicated that each member had effectively fulfilled their duties and
tanggung jawabnya dengan baik dan telah memberikan kontribusi responsibilities, contributing positively to the Company’s growth.
yang positif bagi kemajuan Perseroan.
Penilaian Kinerja Komite di Bawah Dewan Komisaris
Performance Assessment of Committees under the Board of Commissioners
Dalam menjalankan fungsi, tugas, dan tanggung jawab In carrying out its supervisory functions, duties, and responsibilities,
pengawasan, Dewan Komisaris dibantu oleh komite pendukung, the Board of Commissioners is assisted by supporting committees,
yaitu Komite Audit dan Komite ESG. namely the Audit Committee and the ESG Committee.
Prosedur Penilaian Assessment Procedure
Dewan Komisaris melakukan penilaian kinerja Komite Audit dan The Board of Commissioners periodically asseses the performance
Komite ESG secara berkala untuk mengevaluasi efektivitas of the Audit Committee and ESG Committee to assess the
pelaksanaan tugas dan tanggung jawab komite tersebut. Penilaian effectiveness of its duties and responsibilities. This assessment has
ini bertujuan untuk memastikan bahwa Komite Audit dan Komite a purpose to ensure that the Audit Committee and ESG Committee
ESG menjalankan fungsi pengawasan dengan baik, terutama terkait effectively carries out its supervisory function, particularly concerning
dengan Laporan Keuangan dan penerapan sistem pengendalian Financial Statements and the implementation of the internal control
internal, serta kinerja ESG. system, and ESG performance.
Kriteria Penilaian Assessment Criteria
Kriteria penilaian kinerja Komite Audit dan Komite ESG meliputi: The performance assessment of the Audit Committee and ESG
1. Realisasi rencana kerja yang telah ditetapkan untuk tahun Committee is based on the following criteria:
berjalan; 1. Implementation of the approved work plan for the current year;
2. Tingkat kehadiran anggota Komite Audit dan Komite ESG dalam 2. Attendance level of Audit Committee and ESG Committee
rapat yang diselenggarakan; members in meetings;
3. Kualitas pengawasan terhadap proses audit, Laporan Keuangan, 3. Quality of supervision in the audit process, Financial Statements,
dan sistem pengendalian internal; serta and internal control systems; and
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Tata Kelola Perusahaan
Good Corporate Governance
4. Rekomendasi yang diberikan oleh Komite Audit dan Komite ESG 4. Recommendations provided by the Audit Committee and ESG
kepada Dewan Komisaris untuk perbaikan dan peningkatan Committee to the Board of Commissioners for operational
proses operasional. improvements and enhancements.
Hasil Penilaian Tahun 2025 Assessment Results
Sepanjang tahun 2025, Dewan Komisaris menilai bahwa Komite Throughout 2025, the Board of Commissioners deemed that the Audit
Audit dan Komite ESG telah melaksanakan tugas dan tanggung Committee and ESG Committee had effectively and professionally
jawabnya dengan baik dan profesional. Penilaian ini didasarkan fulfilled its duties and responsibilities. This assessment was based
pada efektivitas proses audit Laporan Keuangan yang dilakukan oleh on the effectiveness of the Financial Statement audit process, as
Komite Audit, serta pengawasan yang baik terhadap penerapan well as strong supervision of GCG implementation, internal control
GCG, sistem pengendalian internal, dan manajemen risiko. Selain systems, and risk management. Additionally, the Audit Committee
itu, Komite Audit juga telah memberikan rekomendasi-rekomendasi has provided practical and constructive recommendations that
yang praktikal dan konstruktif yang mendukung perbaikan dan support continuous improvements and the strengthening of
penguatan implementasi GCG. Demikian pula dengan Komite ESG, corporate governance. Similarly, the ESG Committee has effectively
yang telah menjalankan tugas dan tanggung jawabnya secara carried out its duties and responsibilities by establishing ESG Key
efektif melalui penetapan Indikator Kinerja Utama (KPI) ESG serta Performance Indicators (KPIs) and strategies aligned with the
strategi yang selaras dengan kebijakan ESG Perseroan. Company’s ESG policies.
Direksi
The Board of Commissioners
Direksi adalah organ Perseroan yang bertanggung jawab penuh The Board of Directors is the company’s organ that fully responsible
atas pengurusan Perseroan untuk kepentingan dan tujuan Perseroan. for managing the company in the Company’s interests and
Direksi bertugas dan bertanggung jawab secara kolektif kolegial objectives. The Board of Directors collectively and collegially carries
dalam mengelola Perseroan demi tercapainya tujuan Perseroan out its duties and responsibilities to ensure the Company's goals
dengan tetap tunduk dan patuh terhadap setiap ketentuan yang are met while complying with all applicable laws and regulations.
berlaku. Masing-masing anggota Direksi melaksanakan tugas dan Each member of the Board of Directors performs their duties and
mengambil keputusan sesuai dengan pembagian tugas, wewenang makes decisions according to their designated roles, authorities,
dan hal-hal lain yang terkait dengan jabatannya sesuai dengan and responsibilities as outlined in the Articles of Association and
Anggaran Dasar dan peraturan perundang-undangan yang berlaku. applicable laws and regulations.
Pedoman Kerja
Work Guidelines
Dalam melaksanakan tugas dan fungsinya, Direksi memiliki acuan In carrying out its duties and functions, the Board of Directors follows
kerja yang termuat dalam Pedoman Kerja Komisaris dan Direksi a Board Manual, which serves as a reference for decision-making
(Board Manual) yang ditandatangani oleh Dewan Komisaris dan and the execution of their responsibilities. This manual, signed
Direksi. Board Manual menjadi acuan Direksi dalam melakukan by both the Board of Commissioners and the Board of Directors,
pengambilan keputusan dan pelaksanaan tugas serta tanggung ensures alignment in governance practices. The Board Manual is
jawabnya. Evaluasi terhadap Piagam Direksi dilakukan secara regularly reviewed and updated in accordance with prevailing laws
berkala selaras dengan peraturan perundang-undangan yang and regulations. The most recent update was made on April 17, 2023.
berlaku. Piagam Direksi terakhir kali diperbarui pada tanggal 17 April
2023.
Piagam Direksi mengatur hal-hal sebagai berikut: The Board Manual covers the following aspects.
1. Struktur Keanggotaan; 1. Membership Structure;
2. Masa Jabatan dan Persyaratan Umum; 2. Term of Office and General Requirements;
3. Tugas, tanggung jawab dan wewenang; 3. Duties, Responsibilities, and Authorities;
4. Rapat; 4. Meetings;
5. Pelaporan dan Pertanggungjawaban; 5. Reporting and Accountability;
6. Lain–Lain (Rangkap Jabatan, Kepemilikan Saham, Nilai, Jam 6. Other Provisions (Concurrent Positions, Share Ownership, Values,
Kerja, Kode Etik Bisnis) Working Hours, and Business Code of Ethics).
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Kriteria Penunjukkan
Appointment Criteria
[ESG G-06]
Pemilihan anggota Direksi Perseroan mengacu pada Anggaran The selection of the Board of Directors members refers to the
Dasar Perseroan Pasal 18 Ayat 5 dan POJK 33/2014, dengan Articles of Association and POJK 33/2014, taking into account criteria
memperhatikan kriteria yang sesuai dengan kondisi dan kebutuhan that align with the Company's conditions and needs, as follows:
Perseroan, sebagai berikut:
1. Mempunyai akhlak, moral, dan integritas yang baik; 1. Have good character, moral, and integrity.
2. Cakap melakukan perbuatan hukum; 2. Competent in performing legal acts.
3. Dalam 5 (lima) tahun sebelum pengangkatan dan selama 3. During the past 5 (five) years prior to his appointment and his
menjabat: tenure:
a. Tidak pernah dinyatakan pailit; a. Has never been declared bankrupt;
b. Tidak pernah dinyatakan bersalah menyebabkan suatu b. Has never been declared guilty of causing a company
Perseroan dinyatakan pailit; bankruptcy;
c. Tidak pernah dihukum karena melakukan tindak pidana c. Has never been convicted of a criminal offense that is
yang merugikan keuangan negara dan/atau berkaitan detrimental to the country’s financial lost and/or related to
dengan sektor keuangan; dan the financial sector;
d. Tidak pernah menjadi anggota Direksi dan/atau anggota d. Has never been a member of the Board of Directors and/
Dewan Komisaris yang selama menjabat: or a member of the Board of Commissioners, who/whose
- Pernah tidak menyelenggarakan RUPS tahunan; during his tenure:
- Pertanggungjawabannya tidak diterima oleh RUPS - Did not hold an Annual GMS;
atau tidak memberikan pertanggungjawaban kepada - Their accountability rejected by the GMS or they have
RUPS; dan failed to provide accountability to the GMS; and
- Pernah menyebabkan Perseroan tidak memenuhi - Ever caused a company to fail to fulfill its obligation to
kewajiban menyampaikan Laporan Tahunan dan/atau submit annual reports and/or financial reports to the
Laporan Keuangan kepada Otoritas Jasa Keuangan. Financial Services Authority.
4. Memiliki komitmen untuk mematuhi peraturan perundang- 4. Commits to comply with prevailing laws and regulations;
undangan; and
5. Memiliki pengetahuan dan/atau keahlian dibidang yang 5. Has knowledge and/or expertise in the fields required by
dibutuhkan Perusahaan. the Company.
Masa Jabatan
Term of Office
Masa jabatan anggota Direksi adalah 3 (tiga) tahun, yang berakhir The term of office of each member of the Board of Directors is 3
pada penutupan RUPS Tahunan tahun ketiga. Namun, RUPS berhak (three) years, ending at the close of the Annual GMS in the third
memberhentikan anggota Direksi sebelum masa jabatan berakhir, year. However, the GMS has the authority to dismiss any member
dengan alasan yang jelas. Setelah masa jabatan selesai, anggota of the Board of Directors prior to the expiry of the term of office,
Direksi dapat dinominasikan kembali oleh RUPS, dengan tetap provided clear grounds are stated. Upon completion of the term,
memperhatikan ketentuan yang berlaku. a member of the Board of Directors may be re-nominated by the
GMS, subject to the prevailing regulations.
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Tata Kelola Perusahaan
Good Corporate Governance
Komposisi
Composition
[GRI 2-11] [ESG G-01]
Pada tahun 2025, terdapat perubahan susunan Direksi berdasarkan In 2025, changes to the composition of the Board of Directors
keputusan Rapat Umum Pemegang Saham tanggal 13 Juni 2025. took place based on the resolution of the General Meeting of
Dengan demikian, susunan Direksi Perseroan per 31 Desember 2025 Shareholders held on June 13, 2025. Accordingly, the composition
adalah sebagai berikut: of the Company’s Board of Directors as of December 31, 2025 is as
follows:
Nama Jabatan Masa Jabatan Periode Jabatan Dasar Pengangkatan
Name Position Term of Office Assignment Period Basis of Appointment
Rachmat Harsono Direktur Utama 2025-2028 Periode ketiga Akta No.29 tanggal 13 Juni 2025
President Director Third term Deed No. 29 dated June 13, 2025
Imelda Mulyani Harsono Wakil Direktur Utama 2025-2028 Periode pertama Akta No.29 tanggal 13 Juni 2025
Vice President Director First term Deed No. 29 dated June 13, 2025
Ir. Sigit Purwanto Wakil Direktur Utama 2025-2028 Periode pertama Akta No.29 tanggal 13 Juni 2025
Vice President Director First term Deed No. 29 dated June 13, 2025
Budi Susanto Direktur | Director 2025-2028 Periode keempat Akta No.29 tanggal 13 Juni 2025
Fourth term Deed No. 29 dated June 13, 2025
Andy N. Purwohardono Direktur | Director 2025-2028 Periode kedua Akta No.29 tanggal 13 Juni 2025
Second term Deed No. 29 dated June 13, 2025
Noni Mulianti Direktur | Director 2025-2028 Periode pertama Akta No.29 tanggal 13 Juni 2025
First term Deed No. 29 dated June 13, 2025
Tugas dan Tanggung Jawab
Duties and Responsibilities
[GRI 2-12, 2-13]
Tugas dan tanggung jawab Direksi diuraikan sebagai berikut: The duties and responsibilities of the Board of Directors are
described as follows:
1. Menjalankan dan bertanggung jawab atas pengurusan 1. Being responsible and governing the Company according to
Perseroan untuk kepentingan Perseroan sesuai dengan maksud the Company's goals and objectives outlined in the Articles
dan tujuan Perseroan yang ditetapkan dalam Anggaran of Association. Each member of the Board of Directors shall
Dasar. Setiap anggota Direksi wajib melaksanakan tugas dan perform their duties and responsibilities in good faith, with
tanggung jawab dengan itikad baik, penuh tanggung jawab responsibility and prudence.
dan kehati-hatian.
2. Wajib menyelenggarakan RUPS sebagaimana diatur dalam 2. Organizing GMS as stipulated in the Articles of Association and
peraturan perundang-undangan dan Anggaran Dasar. applicable laws and regulations.
3. Menyampaikan rencana kerja yang memuat juga Anggaran 3. Submitting a work plan that includes the Company’s Annual
Tahunan Perseroan kepada Dewan Komisaris untuk mendapat Budget to the Board of Commissioners for approval before the
persetujuan, sebelum tahun buku dimulai. financial year starts.
4. Melaporkan kepada Perseroan mengenai kepemilikan saham 4. Reporting to the Company regarding individual share ownership
individual dan/atau kepemilikan saham oleh keluarga (istri/ and share ownership by the family (spouse and children) in the
suami dan anak-anaknya) pada Perseroan dan Perseroan lain, Company and other companies, including any changes.
termasuk setiap perubahannya.
5. Memberikan laporan berkala menurut cara dan waktu sesuai 5. Providing periodic reports promptly under applicable regulations
dengan ketentuan yang berlaku serta laporan lainnya setiap and other reports whenever the Board of Commissioners
kali diminta oleh Dewan Komisaris. requests.
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Selain menjalankan tugas dan tanggung jawab secara kolektif, In addition to carrying out duties and responsibilities collectively,
Perseroan juga membagi tugas dan tanggung jawab kepada the Company also divides duties and responsibilities to each
masing-masing anggota Direksi sebagai berikut. member of the Board of Directors as follows.
Tugas dan Tanggung Jawab Masing-masing Anggota Direksi
Duties and Responsibilities of Each Director
Nama Jabatan Tugas dan Tanggung Jawab
Name Position Duties and Responsibilities
Rachmat Harsono Direktur Utama Secara umum bertanggung jawab atas seluruh arahan, strategi dan pengelolaan Perseroan
President termasuk memastikan bahwa seluruh aspek strategi Perseroan, kegiatan dan tata kelola
Director Perseroan diimplementasikan berdasarkan kepentingan pemegang saham dan pemangku
kepentingan. Selain itu, Direktur Utama juga memastikan agar visi dan misi Perseroan
dilaksanakan oleh seluruh Manajemen Perseroan, termasuk Entitas Anak, meningkatkan
shareholders value, serta menyetujui rencana bisnis baik jangka pendek, jangka menengah
dan jangka panjang, termasuk pengembangan usaha, sebelum diajukan kepada Dewan
Komisaris untuk persetujuan akhir.
Generally responsible for the overall direction, strategy, and management of the Company,
including ensuring that all aspects of the Company’s strategy, activities, and governance
are implemented in the interests of shareholders and stakeholders. The President Director
also ensures that the Company’s vision and mission are implemented by all levels of
Management, including Subsidiaries, enhances shareholder value, and approves short-
term, medium-term, and long-term business plans, including business development
initiatives, prior to submission to the Board of Commissioners for final approval.
Imelda Mulyani Wakil Direktur Membawahi Direktorat Keuangan, Direktorat Legal dan Manajemen Risiko, Compliance,
Harsono Utama Teknologi, Continuous Improvement, dan Pengadaan.
Vice President Oversees the Finance Directorate, Legal and Risk Management Directorate, Compliance,
Director Technology, Continuous Improvement, and Procurement.
Ir. Sigit Purwanto Wakil Direktur Sebagai Chief Operating Officer, Beliau mengendalikan, mengelola, dan merancang
Utama kebijakan operasional Perseroan serta bertanggung jawab atas kegiatan operasional
Vice President sehari-hari Perseroan di bidang penjualan, pemasaran, pelayanan pelanggan, produksi,
Director distribusi & logistik, serta pengembangan aplikasi produk.
As Chief Operating Officer, he directs, manages, and formulates the Company’s operational
policies and is responsible for the Company’s daily operational activities covering sales,
marketing, customer service, production, distribution & logistics, as well as product
application development.
Budi Susanto Direktur Membawahi Direktorat Produksi & Teknikal, Sustainability & Process Improvement,
Director Lingkungan, Sosial dan Tata Kelola (ESG), dan Kesehatan dan Keselamatan Kerja.
Oversees the Production & Technical Directorate, Sustainability & Process Improvement,
Environmental, Social and Governance (ESG), and Occupational Health and Safety.
Andy N. Purwohardono Direktur Bertanggung jawab untuk menentukan standar internasional sebagai tolok ukur untuk
Director semua aspek di Perseroan, melakukan analisis kesenjangan, dan mengembangkan
rencana dan strategi untuk perbaikan.
Responsible for determining international standards as benchmarks for all aspects
within the Company, conducting gap analyses, and developing plans and strategies for
improvement.
Noni Mulianti Direktur Bertanggung jawab untuk strategi penjualan dan hubungan eksternal dengan relasi dan
Director pelanggan yang termasuk dalam kategori National Account.
Responsible for sales strategy and external relations with partners and customers
categorized as National Accounts.
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Tata Kelola Perusahaan
Good Corporate Governance
Rapat
Meetings
[ESG G-02]
Rapat internal Direksi dilaksanakan minimal sekali dalam setiap The Board of Directors holds internal meetings at least once every
bulan, sesuai dengan POJK 33/2014. Kebijakan Rapat Direksi diatur month, in accordance with POJK 33/2014. The policy governing Board
dalam Piagam Direksi. Materi rapat yang telah dijadwalkan of Directors meetings is set out in the Board of Directors Charter.
dibagikan sebelum hari dimana rapat diselenggarakan. Anggota Meeting materials are distributed prior to the scheduled meeting
Direksi yang berhalangan menghadiri rapat hanya dapat diwakili date. A Director who is unable to attend may only be represented
oleh satu anggota Direksi lainnya. Keputusan rapat Direksi dibuat by one other member of the Board of Directors. Resolutions of the
berdasarkan musyawarah untuk mufakat, dan jika tidak tercapai Board of Directors are adopted based on deliberation to reach
keputusan berdasarkan musyawarah maka keputusan diambil consensus, and in the absence of consensus, resolutions are passed
berdasarkan suara mayoritas. by majority vote.
Rapat Direksi membahas dan memutuskan hal-hal terkait kinerja Board of Directors meetings discuss and resolve matters relating
operasional dan keuangan Perseroan, kondisi pasar gas industri, to the Company’s operational and financial performance,
proyek yang sedang berjalan serta hal lainnya yang bersifat strategi, developments in the industrial gas market, ongoing projects, as well
membutuhkan perhatian dan pengambilan keputusan Direksi sesuai as other strategic matters requiring the attention and decision of the
dengan batasan kewenangan berdasarkan peraturan yang berlaku Board of Directors within the scope of authority as stipulated under
dan kebijakan internal Perseroan. Risalah rapat Direksi dan rapat prevailing regulations and the Company’s internal policies. Minutes
gabungan antara Direksi dan Dewan Komisaris ditandatangani oleh of the Board of Directors meetings and joint meetings between the
seluruh anggota yang hadir dan didokumentasikan oleh Sekretaris Board of Directors and the Board of Commissioners are signed by all
Perusahaan. attending members and documented by the Corporate Secretary.
Selama tahun 2025, Direksi menyelenggarakan 12 (dua belas) Throughout 2025, the Board of Directors convened 12 (twelve)
kali rapat Direksi dengan catatan rata-rata kehadiran sebesar meetings with an average attendance rate of 100%. The Board
100%. Direksi juga mengadakan sebanyak 3 (tiga) rapat gabungan of Directors also held 3 (three) joint meetings with the Board of
dengan Dewan Komisaris, dengan catatan rata-rata kehadiran Commissioners, with an average attendance rate of 100%.
sebesar 100%.
Tabel Rapat Direksi
Table of Board of Directors Meeting
Nama Jabatan Jumlah Rapat Jumlah Kehadiran Tingkat Kehadiran
Name Position Number of Number of Attendance Level
Meeting Attendance (%)
Rachmat Harsono Direktur Utama 12 12 100
President Director
Imelda Mulyani Harsono Wakil Direktur Utama 12 12 100
Vice President Director
Ir. Sigit Purwanto*) Wakil Direktur Utama 7 7 100
Vice President Director
Budi Susanto Direktur | Director 12 12 100
Andy N. Purwohardono Direktur | Director 12 12 100
Noni Mulianti *) Direktur | Director 7 7 100
*) Pada tanggal 13 Juni 2025, Bapak Sigit Purwanto dan Ibu Noni Mulianti diangkat masing- *) On June 13, 2025, Mr. Sigit Purwanto and Ms. Noni Mulianti were appointed as Vice
masing sebagai Wakil Direktur Utama dan Direktur Perseroan berdasarkan Keputusan President Director and Director of the Company, respectively, pursuant to the resolution
RUPST. Jumlah dan persentase kehadiran beliau dihitung berdasarkan jumlah Rapat saat of the AGMS. Their number and percentage of attendance are calculated based on the
menjabat sebagai Direksi. number of Meetings held during their respective terms of office as members of the Board
of Directors.
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Tabel Agenda Rapat Direksi
Table of Board of Directors Meeting Agenda
Tanggal Agenda Rapat
Date Meeting Agenda
21 Januari 2025 - Review Kinerja Perseroan Tahun 2024 - Review of the Company’s Performance for 2024
January 21, 2025 - Pembahasan Rencana Kerja Tahun 2025 - Discussion of the 2025 Work Plan
- Lainnya. - Others
17 Februari 2025 - Review kinerja Perseroan Bulan Januari 2025 - Review of the Company’s Performance for January
February 17, 2025 2025
- Pembahasan Rencana Kerja Bulan Februari 2025 - Discussion of the February 2025 Work Plan
- Lainnya - Others
18 Maret 2025 - Review kinerja Perseroan Bulan Februari 2025 - Review of the Company’s Performance for
March 18, 2025 February 2025
- Pembahasan Rencana Kerja Bulan Maret 2025 - Discussion of the March 2025 Work Plan
- Lainnya - Others
15 April 2025 - Review kinerja Perseroan Bulan Maret 2025 - Review of the Company’s Performance for March
April 15, 2025 2025
- Pembahasan Rencana Kerja Bulan April 2025 - Discussion of the April 2025 Work Plan
- Lainnya - Others
27 Mei 2025 - Review kinerja Perseroan Bulan April 2025 - Review of the Company’s Performance for April
May 27, 2025 2025
- Pembahasan Rencana Kerja Bulan Mei 2025 - Discussion of the May 2025 Work Plan
- Lainnya - Others
7 Juli 2025 - Review kinerja Perseroan Bulan Mei 2025 - Review of the Company’s Performance for May
July 7, 2025 2025
- Pembahasan Rencana Kerja Bulan Juni 2025 - Discussion of the June 2025 Work Plan
- Lainnya - Others
28 Juli 2025 - Review kinerja Perseroan Bulan Juni 2025 - Review of the Company’s Performance for June
July 28, 2025 2025
- Pembahasan Rencana Kerja Bulan Juli 2025 - Discussion of the July 2025 Work Plan
- Lainnya - Others
25 Agustus 2025 - Review kinerja Perseroan Bulan Juli 2025 - Review of the Company’s Performance for July
August 25, 2025 2025
- Pembahasan Rencana Kerja Bulan Agustus 2025 - Discussion of the August 2025 Work Plan
- Lainnya - Others
22 September 2025 - Review kinerja Perseroan Bulan Agustus 2025 - Review of the Company’s Performance for August
September 22, 2025 - Pembahasan Rencana Kerja Bulan September 2025
2025 - Discussion of the September 2025 Work Plan
- Lainnya - Others
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Tata Kelola Perusahaan
Good Corporate Governance
Tanggal Agenda Rapat
Date Meeting Agenda
27 Oktober 2025 - Review kinerja Perseroan Bulan September 2025 - Review of the Company’s Performance for
October 27, 2025 September 2025
- Pembahasan Rencana Kerja Bulan Oktober 2025 - Discussion of the October 2025 Work Plan
- Lainnya. - Others
24 November 2025 - Review kinerja Perseroan Bulan Oktober 2025 - Review of the Company’s Performance for October
November 24, 2025 - Pembahasan Rencana Kerja Bulan November 2025 2025
- Lainnya. - Discussion of the November 2025 Work Plan
- Others
15 Desember 2025 - Review kinerja Perseroan Bulan November 2025 - Review of the Company’s Performance for
December 15, 2025 November 2025
- Pembahasan Rencana Kerja Bulan Desember 2025 - Discussion of the December 2025 Work Plan
- Lainnya. - Others
Pengembangan Kompetensi
Competency Development
[GRI 2-17] [ESG G-05]
Pelatihan Direksi bertujuan untuk meningkatkan kompetensi serta The Board of Directors' training has a purpose to improve members'
pemahaman anggota mengenai berbagai aspek, seperti tata kelola competence and understanding of various aspects, including good
perusahaan yang baik, peraturan yang berlaku, standar industri, corporate governance, applicable laws and regulations, industry
dan isu keberlanjutan. Pelatihan ini dapat dilakukan melalui berbagai standards, and sustainability issues. This training can be conducted
metode, baik yang diselenggarakan oleh pihak internal Perseroan, through various methods, whether organized by the Company's
pihak ketiga, maupun secara mandiri. Selama tahun 2025, Direksi internal parties, third parties, or independently. Throughout 2025,
telah mengikuti berbagai pelatihan, dengan rincian sebagai berikut: the Board of Directors has participated in various training programs,
with details as follows:
Nama Jabatan Nama Pelatihan Tanggal Pelatihan Penyelenggara
Name Position Training Name Training Date Organizer
Rachmat Direktur Training Predictive Index 10-11 April 2025 Kamar Dagang
Harsono Utama April 10-11, 2025 Indonesia (KADIN)
President Indonesian Chamber
Director of Commerce and
Industry
China (Zhejiang)-Indonesia Trade and Investment 17 April 2025 KADIN & CCPIT
Conference April 17, 2025 Zhejiang
Global Hydrogen Ecosystem Summit & Exhibition 17 April 2025 GHES 2025
April 17, 2025
CVC Asia Spotlight 14-16 May 2025 CVC Asia
May 14-16, 2025
Industrial Gas Conference at Hangzhou 17-20 Juni 2025 China Industrial Gas
July 17-20, 2025 Member Alliance
(CIGMA)
EOID Learning Event-Indonesia at Crossroads : 16 Juli 2025 EOID
Navigating Future Uncertainty July 16, 2025
Senior Management Leadership Alignment Summit 29-31 Juli 2025 PT Samator Indo
July 29-31, 2025 Gas Tbk
234 Laporan Terintegrasi 2025
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Empowering Industry
Enabling Life
Nama Jabatan Nama Pelatihan Tanggal Pelatihan Penyelenggara
Name Position Training Name Training Date Organizer
Danantara Indonesia-PLN Enterprise Customer 7 Agustus 2025 PT Perusahaan
Gathering 2025 August 7, 2025 Listrik Negara (PLN)
Speaker at One Connect 2025: China-Indonesia 27 Agustus 2025 OCBC Bank
Manufacturing Partnership Forum August 27, 2025
Seminar Teknik AGII 2025 "Strengthening Indonesia’s 28 November 2025 Asosiasi Gas Industri
Industrial Gases Ecosystem for a Low-Carbon Future" November 28, 2025 Indonesia
Technical Seminar AGII 2025 "Strengthening Indonesian Industrial
Indonesia’s Industrial Gases Ecosystem for a Low- Gas Association
Carbon Future"
APAC Industrial Gas Conference 2-4 Desember 2025 Gasworld
December 2-4, 2025
Carbon Digital Conference 8-9 Desember 2025 Institut Teknologi
December 8-9, 2025 Bandung
Specialty Gas Forum 2025 "Beyond Calibration in 17 Desember 2025 PT Samator Indo
Laboratory Gases" December 17, 2025 Gas Tbk
Supply Chain Workshop "Building Supply Chain 18-19 Desember 2025 PQM Consultant &
Awareness" December 18-19, PT Samator Indo
2025 Gas Tbk
Imelda Mulyani Wakil Speaker: Puteri Indonesia Jawa Timur 2025 10 Januari 2025 Ikatan Alumni Puteri
Harsono Direktur Speaker: Puteri Indonesia of East Java Timur 2025 January 10, 2025 Indonesia
Utama Puteri Indonesia
Vice Alumni Association
President
Speaker: ‘Sea Today Business’ Future of Work, AI, and 13 Maret 2025 Sea Today News
Director
Capital Concentration March 13, 2025
Speaker: "Tech A Look: Menilik Strategi 25 Maret 2025 CNBC
Pengembangan Tenaga Kerja Untuk Menyiapkan March 25, 2025
Workforce RI di Era Teknologi & AI"
Speaker: "Tech A Look: Examining Workforce
Development Strategies to Prepare Indonesia’s
Workforce for the Technology and AI Era"
Award: EY Entrepreneurial Winning Women Asia Pacific 25 Maret 2025 Ernst & Young
Class of 2025 March 25, 2025
Speaker: World Bank Group 8 April 2025 World Bank
April 8, 2025
Speaker: Women Entrepreneurship 28 April 2025 APINDO Maluku
April 28, 2025 Utara
Seminar Nasional "Will Trade War Create Financial 6 Mei 2025 APPI
Turmoil?" May 6, 2025
National Seminar "Will Trade War Create Financial
Turmoil?"
CVC Asia Spotlight 14-16 Mei 2025 CVC Asia
May 14-16, 2025
EY Entrepreneurial Winning Women Asia Pacific 2025 19-22 Mei 2025 Ernst & Young
Conference May 19-22, 2025
EY World Entrepreneur of the Year Conference Juni 2025 Ernst & Young
June 2025
Integrated Report 2025 235
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Tata Kelola Perusahaan
Good Corporate Governance
Nama Jabatan Nama Pelatihan Tanggal Pelatihan Penyelenggara
Name Position Training Name Training Date Organizer
Speaker at Samuel STAR Finance Academy Juli 2025 Samuel STAR
July 2025
Certification of YPO Negotiation & Leadership 13-17 Juli 2025 Harvard Law School
July 13-17, 2025
Senior Management Leadership Alignment Summit 29-31 Juli 2025 PT Samator Indo
July 29-31, 2025 Gas Tbk
Speaker: Industrial Career Insight 2 Agustus 2025 UVERS
August 2, 2025
Speaker: Skills for Tomorrow 6 Agustus 2025 KATALIS
August 6, 2025
Commencement Speech for Petra Christian University September 2025 Petra Christian
Graduation University
Leading Reinvention and Change in Turbulent Times Oktober 2025 Harvard Business
October 2025 School
Seminar Teknik AGII 2025 "Strengthening Indonesia’s November 2025 AGII
Industrial Gases Ecosystem for a Low-Carbon Future"
Technical Seminar AGII 2025 "Strengthening
Indonesia’s Industrial Gases Ecosystem for a Low-
Carbon Future"
Speaker: EO Sports Management 101 November 2025 EO Rise
Ir. Sigit Wakil Training of Trainers (ToT) Program MT Sales 2025 24-25 Maret 2025 PT Samator Indo
Purwanto Direktur March 24-25, 2025 Gas Tbk
Utama
Training Predictive Index 10-11 April 2025 The Predictive Index
Vice
April 10-11, 2025
President
Director CVC Asia Spotlight 14-16 Mei 2025 CVC Asia
May 14-16, 2025
Speaker at Industrial Gas Conference at Hangzhou 17-20 Juni 2025 China Industrial Gas
June 17-20, 2025 Member Alliance
(CIGMA)
Senior Management Leadership Alignment Summit 29-31 Juli 2025 PT Samator Indo
July 29-31, 2025 Gas Tbk
Speaker at One Connect 2025: China-Indonesia 27 Agustus 2025 OCBC Bank
Manufacturing Partnership Forum August 27, 2025
Annual Budget Planning 11 September 2025 Bester & Co.
September 11, 2025
Seminar Teknik AGII 2025 "Strengthening Indonesia’s 28 November 2025 Asosiasi Gas Industri
Industrial Gases Ecosystem for a Low-Carbon Future" November 28, 2025 Indonesia
Technical Seminar AGII 2025 "Strengthening Indonesian Industrial
Indonesia’s Industrial Gases Ecosystem for a Low- Gas Association
Carbon Future"
APAC Industrial Gas Conference 2-4 Desember 2025 Gasworld
December 2-4, 2025
Carbon Digital Conference 8-9 Desember 2025 Institut Teknologi
December 8-9, 2025 Bandung
Specialty Gas Forum 2025 "Beyond Calibration in 17 Desember 2025 PT Samator Indo
Laboratory Gases" December 17, 2025 Gas Tbk
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Empowering Industry
Enabling Life
Nama Jabatan Nama Pelatihan Tanggal Pelatihan Penyelenggara
Name Position Training Name Training Date Organizer
Supply Chain Workshop "Building Supply Chain 18-19 Desember 2025 PQM Consultant &
Awareness" December 18-19, PT Samator Indo
2025 Gas Tbk
Budi Susanto Direktur Senior Management Leadership Alignment Summit 29-31 Juli 2025 PT Samator Indo
Director July 29-31, 2025 Gas Tbk
Reliability Centered Maintenance Training Workshop 01-03 Oktober 2025 Samator Group
October 01-03, 2025
Supply Chain Workshop "Building Supply Chain 18-19 December 2025 PQM Consultant dan
Awareness" December 18-19, PT Samator Indo
2025 Gas Tbk
Andy N. Direktur - - -
Purwohardono Director
Noni Mulianti Direktur Webinar dengan tema "Oxyfuel Combustion dan 10 Januari 2025 PT Samator Indo
Director Carbonate Concrete" January 10, 2025 Gas Tbk
Webinar with the theme "Oxyfuel Combustion dan
Carbonate Concrete"
Webinar dengan tema "Aplikasi LIN untuk Dough Cooling 07 Maret 2025 PT Samator Indo
dan Cryogrinding dan juga Aplikasi LOX untuk Rock Blaster" March 7, 2025 Gas Tbk
Webinar with the theme "LIN Application for Dough Cooling
and Cryogrinding as well as LOX Application for Rock
Blaster"
Webinar dengan tema "Aplikasi CO₂ Rock Blasting dan 08 May 2025 PT Samator Indo
Cardox CO₂ Blaster" May 8, 2025 Gas Tbk
Webinar with the theme "Application of CO₂ Rock
Blasting and Cardox CO₂ Blaster"
Senior Management Leadership Alignment Summit 29-31 Juli 2025 PT Samator Indo
July 29-31, 2025 Gas Tbk
Specialty Gas Forum 2025 "Beyond Calibration in 17 Desember 2025 PT Samator Indo
Laboratory Gases" December 17, 2025 Gas Tbk
Building Supply Chain Awareness 18- 19 December PQM Consultant &
2025 PT Samator Indo
December 18-19, 2025 Gas Tbk
Program Orientasi
Induction Program
Perseroan memberikan sesi orientasi bagi semua anggota Direksi The Company provides induction program for all newly appointed
dan Dewan Komisaris yang baru terkait peran, tugas dan tanggung members of the Board of Directors and the Board of Commissioners
jawab serta kepatuhan terhadap praktik dan kebijakan tata kelola regarding their roles, duties and responsibilities, as well as
perusahaan. Orientasi membantu anggota Direksi dan Dewan compliance with corporate governance practices and policies. The
Komisaris baru memahami lebih baik bisnis dan operasi Perseroan induction program enables new members to gain a comprehensive
dan memberikan informasi tambahan ditinjau dari sudut wawasan understanding of the Company’s business and operations, and
industri, inovasi, serta tata kelola perusahaan untuk membantu provides additional insights from the perspectives of industry
dalam pelaksanaan tugas secara efektif. developments, innovation, and corporate governance to support
the effective discharge of their duties.
Pada tahun 2025, Perseroan mengangkat Ibu Imelda Harsono selaku In 2025, the Company appointed Ms. Imelda Harsono as Vice
Wakil Direktur Utama, Bapak Ir. Sigit Purwanto selaku Wakil Direktur President Director, Mr. Ir. Sigit Purwanto as Vice President Director,
Utama, dan Ibu Noni Mulianti selaku Direktur berdasarkan Keputusan and Ms. Noni Mulianti as Director based on the resolution of the
RUPST. Perseroan telah menyelenggarakan program orientasi bagi AGMS. The Company conducted an induction program for them
ketiganya pada bulan Mei 2025 dengan materi pengarahan yang in May 2025, with the sessions delivered directly by the President
diberikan langsung oleh Direktur Utama. Director.
Integrated Report 2025 237
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Tata Kelola Perusahaan
Good Corporate Governance
Pelaksanaan Tugas
Implementation of Duties
Sepanjang tahun 2025, Direksi telah melaksanakan tugas dan Throughout 2025, the Board of Directors carried out its duties and
tanggung jawab dengan baik dan efektif, di antaranya: responsibilities effectively, including the following:
1. Menetapkan rencana jangka pendek, menengah, dan panjang 1. Establishing the Company’s short-term, medium-term, and
Perseroan; long-term plans;
2. Menerima persetujuan dari Dewan Komisaris atas seluruh 2. Obtaining approval from the Board of Commissioners for all
rencana strategis dan aksi korporasi, serta melaksanakan strategic plans and corporate actions, and reporting their
laporan kepada Dewan Komisaris; implementation to the Board of Commissioners;
3. Melaksanakan rapat internal sebanyak 12 kali dan rapat 3. Holding 12 internal meetings and 3 joint meetings with the Board
gabungan dengan Dewan Komisaris sebanyak 3 kali; of Commissioners;
4. Melaksanakan RUPS Tahun buku 2024 pada tanggal 13 Juni 2025 4. Convening the AGMS for the 2024 financial year on June 13,
sesuai dengan ketentuan dalam Anggaran Dasar Perseroan; 2025 in accordance with the Company’s Articles of Association;
5. Menjalankan aktualisasi dampak sosial melalui kegiatan 5. Implementing social impact initiatives through Corporate Social
Corporate Social Responsibility (CSR); serta Responsibility (CSR) activities; and
6. Memenuhi laporan-laporan berkala kepada regulator 6. Fulfilling periodic reporting obligations to regulators, including the
mencakup Laporan Penggunaan Dana Hasil Penawaran Report on the Use of Proceeds from Public Offering, Information
Umum, Laporan Keterbukaan Informasi terkait Aksi Korporasi, Disclosure Reports related to Corporate Actions, and other
dan laporan-laporan lainnya dengan berkoordinasi bersama required reports, in coordination with the Corporate Secretary.
Sekretaris Perusahaan.
Penilaian Kinerja
Performance Assessment
[GRI 2-18] [ESG G-04]
Prosedur Penilaian
Assessment Procedure
Penilaian kinerja Direksi dilakukan setiap tahun oleh Dewan Komisaris The Board of Commissioners conducts an annual performance
dengan menggunakan metode KPI yang telah ditetapkan. Proses assessment of the Board of Directors using predetermined KPI.
ini bertujuan untuk mengukur pencapaian kinerja, mengevaluasi This process has a purpose to assess performance achievements,
efektivitas kebijakan strategis, serta mengidentifikasi area yang evaluate the effectiveness of strategic policies, and identify areas
perlu ditingkatkan. Hasil penilaian tersebut disampaikan kepada for improvement. The evaluation results are presented to the
Pemegang Saham dalam RUPS untuk memastikan transparansi, Shareholders at the GMS to ensure transparency, accountability,
akuntabilitas, dan perbaikan berkelanjutan dalam pengelolaan and continuous improvement in the Company’s management.
Perseroan.
Kriteria Penilaian
Assessment Criteria
Kriteria penilaian Direksi mengacu pada: The Board of Directors’ performance evaluation is based on the
following criteria:
1. Implementasi praktik GCG; 1. Implementation of GCG practices;
2. Kinerja secara keuangan, operasional, dan aspek-aspek lainnya 2. Financial, operational, and other key performance aspects
yang berperan penting bagi keberlanjutan Perseroan; essential for the Company's going concern;
3. Perbandingan antara target dan pencapaian aktual; 3. Comparison between targets and actual achievements;
4. Keselarasan kinerja terhadap visi dan misi; 4. Alignment of performance with vision and mission;
5. Strategi dan inovasi; 5. Strategy and innovation initiatives;
6. Pencapaian manajemen dalam meningkatkan nilai bagi 6. Management’s success in enhancing the Shareholders value;
Pemegang Saham; serta and
7. Kinerja masing-masing Direktur secara individu. 7. Individual performance of each Director
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Pihak Penilai
Assessor
Penilaian kinerja Direksi Perseroan dilakukan secara internal (self- The performance assessment of the Board of Directors is conducted
assessment) yang dilaksanakan langsung oleh Dewan Komisaris. internally (self-assessment) and carried out directly by the Board
Selain itu, Pemegang Saham terlibat dalam penilaian kinerja Direksi of Commissioners. Additionally, the Shareholders play a role in the
melalui persetujuan atas Laporan Tahunan, Laporan Keuangan, dan evaluation process through their approval of the Annual Report,
keputusan strategis yang disampaikan dalam RUPS. Financial Statements, and strategic decisions presented at the GMS.
Hasil Penilaian Tahun 2025
Assessment Results in 2025
Direksi Perseroan telah melaksanakan tugas dan tanggung The Board of Directors has effectively fulfilled its duties
jawabnya secara optimal sepanjang tahun 2025, yang tercermin and responsibilities throughout 2025, reflected in significant
dalam peningkatan kinerja operasional dan keuangan yang improvements in operational and financial performance.
signifikan. Beberapa area yang perlu diperbaiki, seperti penguatan Nevertheless, areas for improvement, such as enhancing
koordinasi antar departemen, telah diidentifikasi sebagai fokus interdepartmental coordination, have been identified as key focus
utama untuk tahun mendatang. areas for the upcoming year.
Penilaian Kinerja Komite di Bawah Direksi
Performance Assessment of Committees under the Board of Directors
Hingga 31 Desember 2025, Perseroan belum membentuk komite di As of December 31, 2025, the Company has not established any
bawah Direksi. Namun, Direksi membawahi beberapa organ tata committees under the Board of Directors. Nevertheless, the Board of
kelola yang mendukung pelaksanaan tugasnya, seperti Sekretaris Directors oversees several governance-supporting organs, including
Perusahaan dan Unit Audit Internal. Oleh karena itu, Direksi the Corporate Secretary and the Internal Audit Unit. Accordingly,
melakukan penilaian kinerja terhadap kedua organ tersebut untuk the Board of Directors conducts performance evaluations of these
memastikan efektivitas operasional dan tata kelola perusahaan. organs to ensure operational effectiveness and sound corporate
governance practices.
Penilaian ini mencakup beberapa kriteria, seperti efektivitas The evaluation covers several criteria, including the effectiveness of
komunikasi dan koordinasi, ketepatan dan kelengkapan laporan, communication and coordination, the accuracy and completeness
serta kepatuhan terhadap regulasi dan standar operasional yang of reporting, as well as compliance with applicable regulations and
berlaku. operational standards.
Hasil penilaian kinerja tahun 2025 menunjukkan bahwa Sekretaris The results of the 2025 performance evaluation indicate that the
Perusahaan telah melaksanakan tugasnya dengan baik dalam Corporate Secretary has effectively carried out her responsibilities
mengelola hubungan antara Direksi dan pemangku kepentingan, in managing relations between the Board of Directors and
serta memastikan kepatuhan Perseroan terhadap peraturan yang stakeholders, while ensuring the Company’s compliance with
berlaku. Di sisi lain, Unit Audit Internal dinilai berhasil menjalankan prevailing regulations. Meanwhile, the Internal Audit Unit has been
fungsi pengawasan dan memberikan rekomendasi konstruktif untuk assessed as having effectively performed its oversight function and
memperbaiki sistem pengendalian internal dan manajemen risiko. provided constructive recommendations to enhance the internal
control system and risk management framework.
Integrated Report 2025 239
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Tata Kelola Perusahaan
Good Corporate Governance
Transparansi Informasi Mengenai Dewan
Komisaris dan Direksi
Transparency on Information of the Board of Commissioners
and Board of Directors
Nominasi dan Remunerasi Dewan Komisaris dan Direksi
Nomination and Remuneration of the Board of Commissioners and Board of Directors
[IR-4B] [GRI 2-10, 2-19, 2-20, 2-21]
Kebijakan dan Prosedur Nominasi
Nomination Policy and Procedure
Proses nominasi anggota Dewan Komisaris dan Direksi Perseroan The nomination process for members of the Board of Commissioners
merupakan kewenangan Fungsi Nominasi yang dijalankan oleh and Board of Directors falls under the authority of the Nomination
Dewan Komisaris. Usulan mengenai nominasi dan remunerasi Function, which is carried out by the Board of Commissioners.
kemudian diajukan kepada RUPS untuk memastikan bahwa calon Proposals regarding nomination and remuneration are then
yang diajukan memenuhi kriteria dan kebutuhan Perseroan. Apabila submitted to the GMS to ensure that the proposed candidates meet
terdapat benturan kepentingan di antara anggota Dewan Komisaris the Company's criteria and needs. If there is a conflict of interest
terkait usulan nominasi, hal ini harus diungkapkan secara terbuka among Board of Commissioners members regarding the nomination
selama rapat nominasi. proposal, it must be openly disclosed during the nomination meeting.
Adapun prosedur nominasi Dewan Komisaris dan Direksi diuraikan The nomination procedures for the Board of Commissioners and
sebagai berikut: Board of Directors is described as follows:
1. Menyusun komposisi jabatan anggota Direksi dan/atau Dewan 1. Determine the composition of positions for members of the
Komisaris. Board of Directors and/or Board of Commissioners.
2. Menyusun kebijakan dan kriteria yang dibutuhkan dalam proses 2. Develop policies and criteria required in the nomination process.
nominasi.
3. Kebijakan evaluasi kinerja bagi anggota Direksi dan/atau Dewan 3. Develop performance evaluation policies for members of the
Komisaris. Board of Directors and/or Board of Commissioners.
4. Melakukan penilaian kinerja anggota Direksi dan/atau Dewan 4. Assess the performance of members of the Board of Directors
Komisaris berdasarkan tolok ukur yang telah disusun sebagai and/or Board of Commissioners based on predetermined
bahan evaluasi. benchmarks as evaluation materials.
5. Menyusun program pengembangan kemampuan anggota 5. Develop capacity-building programs for members of the Board
Direksi dan/atau Dewan Komisaris. of Directors and/or Board of Commissioners.
6. Menelaah dan mengusulkan calon yang memenuhi syarat 6. Review and nominate candidates who meet the requirements
sebagai anggota Direksi dan/atau Dewan Komisaris kepada as members of the Board of Directors and/or Board of
Dewan Komisaris untuk disampaikan kepada RUPS. Commissioners to the Board of Commissioners to be submitted
to the GMS.
Kebijakan dan Prosedur Penetapan Remunerasi
Remuneration Policy and Procedure
[GRI 2-19, 2-20]
Proses remunerasi anggota Dewan Komisaris dan Direksi Perseroan The remuneration process for members of the Board of
merupakan wewenang dari Fungsi Remunerasi yang dijalankan Commissioners and Board of Directors falls under the authority of
oleh Dewan Komisaris. Dalam menetapkan besaran remunerasi, the Remuneration Function, which is carried out by the Board of
Dewan Komisaris mengajukan usulan dalam rapat, dengan Commissioners. In determining remuneration amount, the Board
mempertimbangkan kinerja organ utama, pencapaian target, of Commissioners submits proposals during meetings, considering
kondisi keuangan internal, beban tugas dan tanggung jawab, serta performance of key corporate organs, achievement of Company’s
standar remunerasi di industri sejenis. Setelah usulan disepakati, targets, internal financial condition, workload and responsibilities,
hasilnya disampaikan kepada Pemegang Saham dalam RUPS untuk and industry remuneration standards. Once the proposal is agreed
mendapatkan persetujuan. upon, the final decision is submitted to the Shareholders at the GMS
for approval.
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Adapun prosedur penetapan remunerasi Dewan Komisaris dan The remuneration determination procedures for the Board of
Direksi diungkapkan sebagai berikut. Commissioners and Board of Directors is described as follows.
1. Menyusun struktur remunerasi bagi anggota Dewan Komisaris 1. Develop remuneration structure for members of the Board of
dan/atau Direksi. Commissioners and/or Board of Directors.
2. Menyusun kebijakan atas remunerasi bagi anggota Dewan 2. Develop policy on remuneration for members of the Board of
Komisaris dan/atau Direksi. Commissioners and/or Board of Directors.
3. Menyusun besaran atas remunerasi bagi anggota Dewan 3. Develop the amount of remuneration for members of the Board
Komisaris dan/atau Direksi. of Commissioners and/or Board of Directors.
4. Melakukan penilaian kinerja dengan kesesuaian remunerasi 4. Conduct performance appraisals on the remuneration received
yang diterima masing-masing anggota Dewan Komisaris dan/ by each member of the Board of Commissioners and/or Board
atau Direksi. of Directors.
Struktur dan Besaran Remunerasi
Remuneration Structure and Amount
Komponen penghasilan untuk anggota Dewan Komisaris terdiri dari The remuneration components for Board of Commissioners
honorarium dan tunjangan, sedangkan Direksi menerima gaji dan members consist of honorarium and allowances, while Board of
tunjangan. Persentase remunerasi untuk Dewan Komisaris, yakni: Directors members receive salary and allowances. The remuneration
percentage for the Board of Commissioners is:
1. Komisaris Utama (10%); 1. President Commissioner (10%);
2. Wakil Komisaris Utama (6%-8%); 2. Vice President Commissioner (6%-8%);
3. Komisaris lainnya (2%-3%). 3. Other Commissioners (2%-3%).
Rincian total remunerasi yang diterima oleh Dewan Komisaris dan The total remuneration details received by the Board of
Direksi pada tahun 2025 dan perbandingannya dengan tahun Commissioners and Board of Directors in 205 and its comparison to
sebelumnya adalah sebagai berikut: the prior year are presented as follows.
Tabel Remunerasi Dewan Komisaris dan Direksi
Table of Remuneration for the Board of Commissioners and Directors
dalam jutaan Rupiah | in million Rupiah
Jabatan Jumlah yang Diterima
Position Amount Received
2025 2024
Dewan Komisaris | Board of Commissioners 7.186 7.797
Direksi | Board of Directors 14.675 14.440
Total 21.861 22.237
Perseroan menetapkan struktur dan besaran kompensasi bagi The Company determines the compensation structure and amount
Direksi dan karyawan berdasarkan prinsip kewajaran, kinerja, for the Board of Directors and employees based on the principles of
serta kondisi industri. Perbandingan kompensasi antara tingkat fairness, performance, and industry conditions. The compensation
manajerial tertinggi dan median karyawan dipantau secara berkala ratio between the highest managerial level and the median
untuk memastikan kesetaraan internal dan daya saing eksternal. employee salary is regularly monitored to ensure internal equity and
Perseroan memiliki kebijakan untuk tidak mengungkapkan angka external competitiveness. The Company has a policy not to publicly
spesifik rasio kompensasi secara publik. [GRI 2-21] disclose specific compensation ratio figures. [GRI 2-21]
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Tata Kelola Perusahaan
Good Corporate Governance
Keberagaman Komposisi Dewan Komisaris dan Direksi
Diversity of the Composition of the Board of Commissioners and Board of Directors
[ESG G-01]
Perseroan saat ini belum memiliki kebijakan formal yang secara The Company does not have a formal policy that specifically governs
khusus mengatur keberagaman dalam keanggotaan Dewan diversity within the composition of the Board of Commissioners and
Komisaris dan Direksi. Namun demikian, dalam proses penunjukan the Board of Directors. Nevertheless, in appointing members of the
anggota organ Perseroan, aspek kompetensi, integritas dan Company’s governing organs, the Company consistently prioritizes
relevansi pengalaman tetap menjadi pertimbangan utama. competence, integrity, and the relevance of professional experience.
Komposisi Dewan Komisaris dan Direksi Perseroan telah The composition of the Board of Commissioners and the Board of
mencerminkan keberagaman latar belakang, termasuk variasi usia, Directors reflects a range of backgrounds, including diversity in age,
gender, pengalaman profesional serta pendidikan. Keberagaman gender, professional experience, and educational background. This
tersebut mendukung terciptanya perspektif yang lebih luas dalam diversity contributes to broader perspectives in supervisory and
proses pengawasan dan pengambilan keputusan, sekaligus decision-making processes, while enhancing the effectiveness of
memperkuat efektivitas kolaborasi di tingkat organ Perseroan. collaboration at the level of the Company’s governing organs.
Seluruh anggota Dewan Komisaris dan Direksi yang menjabat All members of the Board of Commissioners and the Board of
telah memenuhi aspek keberagaman, yang dapat dilihat lebih rinci Directors currently in office meet these diversity considerations, as
pada profil masing-masing anggota dalam Bab Profil Perusahaan further detailed in their respective profiles in the Company Profile
Laporan Terintegrasi ini. chapter of this Integrated Report.
Pengelolaan Benturan Kepentingan Dewan Komisaris dan Direksi
Management of Conflict of Interest of the Board of Commissioners and Board of Directors
[GRI 2-15] [ESG G-09]
Perseroan menetapkan pengelolaan benturan kepentingan untuk The Company establishes the management of conflicts of interest
memastikan bahwa keputusan yang diambil oleh Dewan Komisaris to ensure that decisions made by the Board of Commissioners and
dan Direksi dilakukan secara objektif dan adil, serta untuk melindungi the Board of Directors are carried out objectively and fairly, and
kepentingan Perseroan. Beberapa hal yang harus diperhatikan to protect the Company’s interests. Several aspects that must be
oleh Dewan Komisaris dan Direksi untuk menghindari benturan considered by the Board of Commissioners and Board of Directors
kepentingan, yaitu: to avoid conflicts of interest include:
1. Menghindari adanya benturan kepentingan di dalam 1. Avoiding conflicts of interest in carrying out their duties. The
melaksanakan tugasnya. Dewan Komisaris dan Direksi tidak Board of Commissioners and Board of Directors will not use
akan memanfaatkan jabatan untuk kepentingan pribadi atau their position for personal interests or for the benefit of others
untuk kepentingan orang atau pihak lain yang terkait; or related parties;
2. Menghindari setiap aktivitas yang dapat memengaruhi 2. Avoiding any activities that may affect the independence of the
independensi Dewan Komisaris dan Direksi dalam tugas Board of Commissioners and Board of Directors in supervising
pengawasan Perseroan; the Company;
3. Mengisi Daftar Khusus yang berisikan kepemilikan saham 3. Filling out a Special List containing the share ownership of the
Dewan Komisaris dan Direksi dan/atau keluarganya pada Board of Commissioners and Board of Directors and/or their
perusahaan lain; families in other companies;
4. Apabila terjadi benturan kepentingan, maka harus diungkapkan, 4. In case of a conflict of interest, it must be disclosed, and the
dan Dewan Komisaris maupun Direksi yang bersangkutan tidak concerned member of the Board of Commissioners or Board
boleh melibatkan diri dalam proses pengambilan keputusan of Directors should not be involved in the Company's decision-
Perseroan; serta making process; and
5. Membuat pernyataan mengenai benturan kepentingan 5. Making a statement regarding conflicts of interest related to
terhadap hal-hal yang termaktub dalam Rencana Kerja dan matters outlined in the Work Plan and Budget.
Anggaran Perseroan.
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Hubungan Afiliasi
Affiliation
Nama Hubungan Keuangan dengan: Hubungan Keluarga dengan:
Name Financial Relationship with: Family Relationship with:
Dewan Direksi Pemegang Saham Dewan Direksi Pemegang Saham
Komisaris Board of Utama Komisaris Board of Utama
Board of Directors Major Board of Directors Major
Commissioners Shareholders Commissioners Shareholders
DEWAN KOMISARIS
BOARD OF COMMISSIONERS
Heyzer Harsono ❌ ❌ ✅ ✅ ✅ ✅
Rasid Harsono ❌ ❌ ✅ ✅ ✅ ✅
Ferryawan Utomo ❌ ❌ ✅ ❌ ❌ ❌
Nini Liemijanto ❌ ❌ ❌ ❌ ❌ ❌
Michael W.P. ❌ ❌ ❌ ❌ ❌ ❌
Soeryadjaya
Atiff Ibrahim Gill ❌ ❌ ✅ ❌ ❌ ❌
Sutanto ❌ ❌ ❌ ❌ ❌ ❌
Robiyanto ❌ ❌ ❌ ❌ ❌ ❌
Hans-Gerd ❌ ❌ ❌ ❌ ❌ ❌
Wienands-Adelsbach
DIREKSI
BOARD OF DIRECTORS
Rachmat Harsono ❌ ❌ ✅ ✅ ✅ ✅
Imelda Mulyani ❌ ❌ ✅ ✅ ✅ ✅
Harsono
Sigit Purwanto ❌ ❌ ❌ ❌ ❌ ❌
Budi Susanto ❌ ❌ ❌ ❌ ❌ ❌
Andy N. Purwohardono ❌ ❌ ✅ ❌ ❌ ❌
Noni Mulianti ❌ ❌ ❌ ❌ ❌ ❌
Kebijakan Kepemilikan Saham Perusahaan oleh Dewan Komisaris
dan/atau Direksi
Company Share Ownership Policy by the Board of Commissioners and/or Board of Directors
Perseroan senantiasa mematuhi peraturan terkait pengungkapan The Company always complies with regulations regarding the
informasi kepemilikan saham Dewan Komisaris, Direksi, dan disclosure of share ownership by the Board of Commissioners, Board
Pemegang Saham dengan hak suara 5%, sebagaimana diatur of Directors, and the Shareholders with 5% voting rights, as outlined
dalam POJK 4/2024. Laporan terkait kepemilikan dan perubahan in POJK 4/2024. Reports regarding share ownership and changes in
kepemilikan saham tersebut wajib disampaikan kepada Otoritas ownership must be submitted to the Financial Services Authority and
Jasa Keuangan dan Bursa Efek Indonesia selambat-lambatnya 5 the Indonesia Stock Exchange no later than 5 working days after
hari kerja setelah terjadinya perubahan. Sejalan dengan peraturan the change occurs. In accordance with this regulation, the Company
ini, Perseroan telah menyampaikan laporan tepat waktu melalui has submitted timely reports through monthly e-reporting titled
e-reporting bulanan dengan judul "Laporan Bulanan Registrasi "Monthly Report on Securities Holder Registration" and uploaded
Pemegang Efek” dan mengunggah informasi tersebut di situs the information on the IDX’s public disclosure site as well as the
keterbukaan informasi BEI serta situs web Perseroan. Company’s website.
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Tata Kelola Perusahaan
Good Corporate Governance
Organ Tata Kelola di Bawah Dewan Komisaris
Governance Bodies under the Board of Commissioners
Komite Audit
Audit Committee
Komite Audit merupakan komite yang dibentuk oleh Dewan The Audit Committee is a committee established by the Board
Komisaris untuk mendukung fungsi pengawasan atas pengelolaan of Commissioners to support its supervisory function over the
Perseroan oleh Direksi. Melalui komite ini, Dewan Komisaris management of the Company by the Board of Directors. Through
memperoleh pendapat dan dukungan dalam memenuhi tanggung this Committee, the Board of Commissioners obtains opinions
jawabnya termasuk pengawasan terhadap sistem dan proses and support in carrying out its responsibilities, including oversight
pelaporan keuangan, proses audit atas laporan keuangan Perseroan, of financial reporting systems and processes, the audit process
evaluasi atas pelaksanaan pengawasan internal (internal control). of the Company’s financial statements, and the evaluation of the
Komite Audit juga melakukan pemantauan dan evaluasi terhadap implementation of internal control. The Audit Committee also
pelaksanaan tugas Unit Audit Internal serta melakukan pemantauan monitors and evaluates the performance of the Internal Audit Unit
dan evaluasi atas kepatuhan Perseroan terhadap undang-undang and oversees the Company’s compliance with applicable laws
di industri dan peraturan Otoritas Jasa Keuangan. and regulations in the industry, including regulations issued by the
Financial Services Authority.
Pedoman Kerja
Work Guidelines
Pelaksanaan tugas dan tanggung jawab Komite Audit mengikuti The implementation of the duties and responsibilities of the Audit
ketentuan yang tercantum dalam Piagam Komite Audit. Piagam Committee follows the provisions set out in the Audit Committee
ini diperbarui dan disempurnakan pada 27 Maret 2023 dan telah Charter. The Charter was updated and refined on March 27, 2023
dipublikasikan di situs web pada laman Tata Kelola Perusahaan. and has been published on the Company’s website, Corporate
Governance section.
Piagam Komite Audit merupakan dokumen tertulis yang mengatur The Audit Committee Charter is a written document that governs
struktur dan persyaratan keanggotaan, masa tugas, tugas dan the structure and membership requirements, term of office, duties
tanggung jawab, wewenang, rapat Komite Audit, serta kewajiban and responsibilities, authority, Audit Committee meetings, as well
pelaporan pelaksanaan tugas atau aktivitas Komite Audit. as reporting obligations on the execution of the Committee’s duties
and activities.
Komposisi
Composition
Komposisi Komite Audit diatur dalam Piagam Komite Audit, di mana The composition of the Audit Committee is stipulated in the Audit
komposisi Komite Audit harus terdiri dari paling sedikit 3 (tiga) Committee Charter, which requires the Committee to consist of at
anggota dengan seorang Komisaris Independen yang berperan least 3 (three) members, comprising one Independent Commissioner
sebagai Ketua dan anggota lainnya yang berasal dari pihak who serves as Chairperson and other members drawn from
independen. Salah satu anggota Komite Audit memiliki keahlian independent parties. One member of the Audit Committee must
dan pengalaman dalam bidang akuntansi dan/atau keuangan, possess expertise and experience in accounting and/or finance,
sementara anggota lainnya harus memiliki keahlian dalam bidang while the other member must have expertise in legal or capital
hukum atau pasar modal serta pemahaman yang mendalam market matters and a sound understanding of GCG. Each member
mengenai GCG. Setiap anggota Komite Audit diwajibkan memenuhi of the Audit Committee is required to meet the competency and
persyaratan kompetensi dan independensi sebagaimana independence requirements as set out in OJK Regulation No. 55/
yang diatur dalam Peraturan OJK No. 55/POJK.04/2015 tentang POJK.04/2015 concerning the Establishment and Guidelines for the
Pembentukan dan Pedoman Pelaksanaan Kerja Komite Audit. Implementation of the Audit Committee’s Work.
Pengangkatan dan pemberhentian anggota Komite Audit dilakukan The Board of Commissioners appoints and dismisses members
oleh Dewan Komisaris melalui surat keputusan. Anggota Komite of the Audit Committee through a formal decree. The Board of
Audit dapat diberhentikan apabila mereka tidak lagi memenuhi Commissioners may dismiss members if they no longer meet
kinerja yang telah ditetapkan atau dianggap tidak kompeten dalam the required performance standards or are deemed no longer
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menjalankan tugasnya. Proses pemberhentian juga dapat dilakukan competent in carrying out their duties. The Board may also
apabila Dewan Komisaris memutuskan bahwa anggota tersebut dismiss members if it determines that they no longer satisfy the
tidak lagi independen atau telah melanggar ketentuan yang berlaku. independence criteria or have violated applicable regulations.
Pada tahun 2025, komposisi Komite Audit terdiri dari 3 (tiga) orang, In 2025, the Audit Committee consisted of 3 (three) members,
yaitu: namely:
Nama Jabatan Periode Jabatan Masa Jabatan Rangkap Jabatan
Name Position Term of Office Assignment Concurrent Position
Period
Robiyanto Ketua | Chairman Periode kedua 2025-2028 Komisaris Independen Perseroan
Second Term The Company's Independent
Commissioner
Sutanto Anggota | Member Periode kedua 2025-2028 Komisaris Independen Perseroan
Second Term The Company's Independent
Commissioner
Tjokro Aliwidjaja Anggota | Member Periode kedua 2025-2028 Pihak independen
Second Term Independent Party
Profil
Profile
ROBIYANTO
Ketua Komite Audit
Chairman of the Audit Committee
Profil beliau telah diungkapkan pada Bab Profil Perusahaan, sub bab His profile has been disclosed in the Company Profile section, under
Profil Dewan Komisaris di dalam Laporan Terintegrasi ini. the Board of Commissioners profile, in this Integrated Report.
SUTANTO
Anggota Komite Audit
Member of the Audit Committee
Profil beliau telah diungkapkan pada Bab Profil Perusahaan, sub bab His profile has been disclosed in the Company Profile section, under
Profil Dewan Komisaris di dalam Laporan Terintegrasi ini. the Board of Commissioners profile, in this Integrated Report.
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Tata Kelola Perusahaan
Good Corporate Governance
Tjokro Aliwidjaja
Anggota Komite Audit
Member of the Audit Committee
Kewarganegaraan Indonesia
Nationality
Domisili Surabaya
Domicile
Usia 52 tahun | years
Age
Dasar Hukum Pengangkatan Surat Keputusan Dewan Komisaris PT Samator Indo Gas Tbk tanggal 28 November 2025.
Legal Basis of Appointment Decree of the Board of Commissioners of PT Samator Indo Gas Tbk dated November 28,
2025.
Periode Jabatan 2025-2028, periode kedua
Term of Office 2025-2028, second term
Riwayat Pendidikan & • Universitas Gadjah Mada, Yogyakarta
Sertifikasi Profesional Master of Business Administration-Finance Management (2009)
Educational Background &
• Sekolah Tinggi Ilmu Ekonomi Indonesia, Jakarta
Professional Certifications
Sarjana Akuntansi (1996)
Bachelor of Accounting (1996)
Riwayat Jabatan Memiliki pengalaman dalam bidang treasury, akuntansi, business development dan ISO
Career History lebih dari 30 tahun.
Has more than 30 years of experience in treasury, accounting, business development, and
ISO.
Rangkap Jabatan Tidak memiliki rangkap jabatan, baik di Perseroan ataupun perusahaan lainnya.
Concurrent Position He does not serve concurrent positions, either within the Company or in other companies.
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris dan Direksi, serta
Affiliation Pemegang Saham Utama dan/atau Pengendali.
He is not affiliated with members of the Board of Commissioners or the Board of Directors,
as well as with the Main and/or Controlling Shareholder.
Pernyataan Independensi
Statement of Independence
Untuk dapat menjaga independensi setiap anggota Komite, To maintain the independence of each member, every Audit
masing-masing anggota Komite Audit setiap tahunnya memberikan Committee member submits an annual statement of independence.
pernyataan independensi. Pernyataan Independensi Komite Audit The Company’s Audit Committee Independence Statement is
Perseroan disusun berdasarkan Peraturan Otoritas Jasa Keuangan prepared in accordance with Financial Services Authority Regulation
Nomor 55/POJK.04/2015 tentang Pembentukan dan sesuai No. 55/POJK.04/2015 concerning the Establishment and Guidelines
persyaratan menjadi Komite Audit yang tercantum dalam Piagam for the Implementation of the Audit Committee, and in line with the
Komite Audit Perseroan. eligibility requirements set out in the Company’s Audit Committee
Charter.
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Aspek Independensi Robiyanto Sutanto Tjokro Aliwidjaja
Independence Aspect
Bukan merupakan orang dalam Kantor Akuntan Publik, Kantor Konsultan ✅ ✅ ✅
Hukum, Kantor Jasa Penilai Publik atau pihak lain yang memberi jasa asuransi,
jasa non-asuransi, jasa penilai dan/atau jasa konsultasi lain kepada Perseroan
dalam waktu 6 (enam) bulan terakhir.
Not an insider of a Public Accounting Firm, Law Firm, Public Appraisal Office,
or any other party providing assurance services, non-assurance services,
appraisal services, and/or other consulting services to the Company within
the past 6 (six) months.
Bukan merupakan orang yang bekerja atau mempunyai wewenang dan ✅ ✅ ✅
tanggung jawab untuk merencanakan, memimpin, mengendalikan, atau
mengawasi kegiatan Perseroan dalam waktu 6 bulan terakhir, kecuali untuk
pengangkatan kembali sebagai Komisaris Independen Perseroan pada
periode berikutnya.
Not a person who works or has the authority and responsibility to plan, lead,
control, or supervise activities of the Company within the last 6 months,
except for reappointment as an Independent Commissioner of the Company
in the following period.
Tidak mempunyai saham, baik langsung maupun tidak langsung, pada ✅ ✅ ✅
Perseroan.
Does not have shares either directly or indirectly in the Company.
Tidak mempunyai hubungan Afiliasi dengan Perseroan, anggota Dewan ✅ ✅ ✅
Komisaris, anggota Direksi, atau Pemegang Saham Utama Perseroan.
Has no affiliation with the Company, members of the Board of Commissioners,
Board of Directors, or Major Shareholders.
Tidak mempunyai hubungan usaha, baik langsung maupun tidak langsung, ✅ ✅ ✅
yang berkaitan dengan kegiatan usaha Perseroan.
Does not have direct or indirect business relationships related to the
Company’s business activities.
Rapat
Meetings
Rapat internal Komite Audit dilaksanakan minimal 4 (empat) kali The Audit Committee holds internal meetings at least 4 (four) times
setahun dan setiap waktu bila dipandang perlu, sesuai dengan a year and more frequently when deemed necessary, in accordance
Piagam Komite Audit. Sepanjang tahun 2025, Komite Audit telah with the Audit Committee Charter. Throughout 2025, the Audit
mengadakan 5 (lima) kali rapat, dengan tingkat kehadiran sebagai Committee held 5 (five) meetings, with attendance as follows.
berikut:
Nama Jabatan Jumlah Rapat Jumlah Kehadiran Tingkat Kehadiran
Name Position Number of Meeting Number of Attendance Attendance Level
(%)
Robiyanto Ketua | Chairman 5 5 100
Sutanto Anggota | Member 5 0 0
Tjokro Aliwidjaja Anggota | Member 5 5 100
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Tata Kelola Perusahaan
Good Corporate Governance
Agenda Rapat
Meeting Agenda
Tanggal Agenda
Date
11 Februari 2025 Annual Audit Plan 2025
February 11, 2025
16 April 2025 Meeting Komite Audit TW I Tahun 2025
April 16, 2025 Audit Committee Meeting Q1 2025
17 Juni 2025 Progress Audit Semester 1 Tahun 2025
June 17, 2025 Audit Progress First Semester 2025
23 Juli 2025 Meeting Komite Audit TW II Tahun 2025
July 23, 2025 Audit Committee Meeting Q2 2025
29 Oktober 2025 Meeting Komite Audit TW III Tahun 2025
October 29, 2025 Audit Committee Meeting Q3 2025
Masa Jabatan
Term of Office
Masa jabatan anggota Dewan Komisaris yang merangkap sebagai The term of office of Audit Committee members who concurrently
anggota Komite Audit, sama dengan masa kerja penunjukannya serve as members of the Board of Commissioners is aligned with their
sebagai anggota Dewan Komisaris yang ditentukan oleh Rapat term of appointment as members of the Board of Commissioners,
Umum Pemegang Saham. Komite Audit dapat dipilih kembali hanya as determined by the General Meeting of Shareholders. Audit
untuk 1 (satu) periode tambahan. Committee members may be reappointed for only 1 (one) additional
term.
Tugas dan Tanggung Jawab
Duties and Responsibilities
Mengacu pada Piagam Komite Audit, tugas dan tanggung jawab The duties and responsibilities of the Audit Committee are described
Komiye Audit adalah sebagai berikut: as follows.
1. Melakukan penelaahan atas informasi keuangan yang akan 1. Reviewing the financial information that will be published by the
dikeluarkan Perseroan kepada publik dan/atau pihak otoritas Company to the public and/or authorities, including Financial
antara lain laporan keuangan, proyeksi dan laporan lainnya Reports, projections, and other reports related to the Company’s
terkait dengan informasi keuangan Perseroan. financial information.
2. Melakukan penelaahan atas ketaatan terhadap peraturan 2. Reviewing compliance with laws and regulations related to the
perundang-undangan yang berhubungan dengan kegiatan Company’s activities.
Perseroan.
3. Memberikan pendapat independen dalam hal terjadi 3. Providing an independent opinion in case of a difference
perbedaan pendapat antara manajemen dan Akuntan atas between the Management and the Accountant for the services
jasa yang diberikan. offered.
4. Memberikan rekomendasi kepada Dewan Komisaris mengenai 4. Providing recommendations to the Board of Commissioners
penunjukan Akuntan yang didasarkan pada independensi, regarding appointing an Accountant based on independence,
ruang lingkup penugasan dan imbalan jasa. the scope of assignment, and compensation for services.
5. Melakukan penelaahan atas pelaksanaan pemeriksaan oleh 5. Reviewing the implementation of inspections by the Internal
auditor internal dan mengawasi pelaksanaan tindak lanjut oleh Auditors and overseeing the implementation of follow-up
Direksi atas temuan auditor internal. actions by the Board of Directors on the findings of the Internal
Auditors.
6. Melakukan penelaahan terhadap aktivitas pelaksanaan 6. Reviewing the risk management implementation activities
manajemen risiko yang dilakukan oleh Direksi, jika Perseroan carried out by the Company's Board of Directors, which still needs
tidak memiliki fungsi pemantau risiko di bawah Dewan Komisaris. a risk monitoring function under the Board of Commissioners.
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7. Menelaah pengaduan yang berkaitan dengan proses akuntansi 7. Reviewing complaints related to the Company’s accounting and
dan pelaporan keuangan Perseroan. financial reporting processes.
8. Menelaah dan memberikan saran kepada Dewan Komisaris 8. Reviewing and advising the Board of Commissioners regarding
terkait dengan adanya potensi benturan kepentingan Perseroan. the potential conflict of interest of the Company.
9. Menjaga kerahasiaan dokumen, data dan informasi Perseroan. 9. Maintaining the confidentiality of the Company’s documents,
data, and information.
Wewenang
Authorities
Selain melaksanakan tugas dan tanggung jawab, Komite Audit In addition to carrying out its duties and responsibilities, the Audit
juga memiliki wewenang yang diatur dalam Piagam Komite Committee also has authority as outlined in the Audit Committee
Audit. Sepanjang tahun 2025, Komite Audit menjalankan Charter. Throughout 2025, the Audit Committee exercised this
wewenang tersebut dengan baik dan penuh tanggung jawab, authority effectively and responsibly, without encountering any
tanpa menghadapi kendala atau intervensi dari pihak mana pun. obstacles or interventions from any party. This authority includes:
Wewenang ini mencakup:
1. Mengakses dokumen, data dan informasi Perseroan tentang 1. Accessing documents, data, and information about the
karyawan, dana, aset dan sumber daya perusahaan yang Company's employees, funds, assets, and resources as needed;
diperlukan;
2. Berkomunikasi langsung dengan karyawan, termasuk Direksi 2. Communicating directly with employees, including the
dan pihak yang menjalankan fungsi audit internal, manajemen Board of Directors and those performing internal audit, risk
risiko dan Akuntan terkait tugas dan tanggung jawab Komite management, and accounting functions related to the duties
Audit; and responsibilities of the Audit Committee;
3. Melibatkan pihak independen di luar anggota Komite Audit 3. Engaging independent parties outside the Audit Committee
yang diperlukan untuk membantu pelaksanaan tugasnya (jika members if necessary to assist in performing its duties (if
diperlukan); serta required); and
4. Melakukan kewenangan lain yang diberikan oleh Dewan 4. Exercising other powers granted by the Board of Commissioners,
Komisaris, sesuai dengan koridor tata kelola perusahaan. in accordance with corporate governance framework.
Adapun tanggung jawab Komite Audit dalam pemberian The Audit Committee’s responsibilities in providing recommendations
rekomendasi atas penunjukan dan pemberhentian auditor eksternal on the appointment and dismissal of the external auditor include:
mencakup:
1. Penilaian independensi auditor eksternal; 1. Assessing the independence of the external auditor;
2. Evaluasi kompetensi dan kualitas auditor; 2. Evaluating the auditor’s competence and quality;
3. Penilaian ruang lingkup dan pendekatan audit; 3. Reviewing the audit scope and approach;
4. Penilaian kewajaran honorarium audit; 4. Assessing the fairness of the audit fees;
5. Evaluasi kinerja auditor eksternal mencakup kualitas hasil audit, 5. Evaluating the performance of the external auditor, including
ketepatan waktu, profesionalisme; dan the quality of audit results, timeliness, and professionalism; and
6. Kepatuhan terhadap ketentuan rotasi. 6. Monitoring compliance with applicable rotation requirements.
Pengembangan Kompetensi
Competency Development
Pelatihan Komite Audit bertujuan untuk meningkatkan efektivitas Audit Committee training aims to enhance the effectiveness of the
pelaksanaan tugasnya. Pelatihan dapat diselenggarakan oleh pihak Committee’s performance of its duties. The training programs may
internal, pihak ketiga, atau dilakukan secara mandiri. Sepanjang be organized internally, conducted by third parties, or undertaken
tahun 2025, anggota Komite Audit telah mengikuti berbagai independently. Throughout 2025, members of the Audit Committee
pelatihan, dengan rincian sebagai berikut: participated in various training programs, as detailed below:
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Tata Kelola Perusahaan
Good Corporate Governance
Nama Jabatan Nama Pelatihan Tanggal Pelatihan Penyelenggara
Name Position Training Name Training Date Organizer
Robiyanto Ketua Telah diungkapkan pada bagian Dewan Komisaris.
Chairman Disclosed in the Board of Commissioners section.
Sutanto Anggota Telah diungkapkan pada bagian Dewan Komisaris.
Member Disclosed in the Board of Commissioners section.
Tjokro Aliwidjaja Anggota Financial Literature & 6 Agustus 2025 Lembaga Penjamin Simpanan
Member Risk Management August 6, 2025 Deposit Insurance Corporation
Communication Skill 22 Agustus 2025 PT Sandana
August 22, 2025
Investment & Discussion 12 Desember 2025 Pemerintah Kota Surakarta
Forum 2025 December 12, 2025 City of Surakarta Government
Pelaksanaan Tugas
Implementation of Duties
Sepanjang tahun 2025, Komite Audit telah melaksanakan tugas dan Throughout 2025, the Audit Committee carried out its duties and
tanggung jawab dengan baik dan efektif, yang diuraikan sebagai responsibilities effectively, as outlined below:
berikut.
1. Melakukan penelaahan atas Laporan Keuangan Perseroan 1. Reviewed the Company’s Financial Statements on a quarterly
setiap triwulan. Komite Audit juga telah melakukan penelaahan basis. The Audit Committee also reviewed the Company’s
atas Laporan Keuangan Perseroan untuk periode yang berakhir Financial Statements for the period ended December 31, 2025;
pada 31 Desember 2025;
2. Melakukan penelaahan atas ketaatan Perseroan terhadap 2. Reviewed the Company’s compliance with applicable laws and
peraturan perundang-undangan terkait. regulations;
3. Memberikan rekomendasi kepada Dewan Komisaris mengenai 3. Provided a recommendation to the Board of Commissioners
penunjukan Bapak Edward Dharmadi sebagai Akuntan Publik regarding the appointment of Mr. Edward Dharmadi as Public
dari KAP Purwanto, Susanti & Surja (EY Indonesia) yang akan Accountant from KAP Purwanto, Susanti & Surja (EY Indonesia)
melaksanakan proses audit atas Laporan Keuangan Perseroan to conduct the audit of the Company’s Financial Statements
untuk tahun buku yang berakhir pada 31 Desember 2025 yang for the financial year ended December 31, 2025, based on
didasarkan pada independensi, ruang lingkup penugasan, considerations of independence, scope of engagement, and
dan imbalan jasa. Rekomendasi tersebut juga didasari pada professional fees. The recommendation was also based on
Laporan Hasil Evaluasi Komite Audit kepada Dewan Komisaris the Audit Committee’s Evaluation Report to the Board of
atas pelaksanaan proses audit Laporan Keuangan Tahunan Commissioners on the implementation of the prior year’s annual
Perseroan tahun sebelumnya. Laporan Penunjukan Akuntan financial audit process. The report on the appointment of the
Publik dan Kantor Akuntan Publik untuk Laporan Keuangan Public Accountant and Public Accounting Firm for the Company’s
Tahunan Perseroan untuk tahun buku yang berakhir pada Annual Financial Statements for the financial year ended
31 Desember 2025 telah disampaikan kepada Otoritas Jasa December 31, 2025 was submitted to the OJK on September
Keuangan pada 22 September 2025; 22, 2025;
4. Melaksanakan penelaahan atas pelaksanaan pemeriksaan oleh 4. Reviewed the implementation of audits conducted by the
Auditor Internal dan mengawasi pelaksanaan tindak lanjut oleh Internal Auditor and monitored the follow-up actions taken by
Direksi atas temuan auditor tersebut setiap triwulan dalam the Board of Directors on audit findings on a quarterly basis in
rapat Komite Audit; Audit Committee meetings;
5. Melakukan penelaahan terbatas terhadap aktivitas pelaksanaan 5. Conducted limited reviews of management activities on a
manajemen setiap triwulan dalam rapat Komite Audit; quarterly basis during Audit Committee meetings;
6. Menelaah pengaduan yang berkaitan dengan proses akuntansi 6. Reviewed complaints related to the Company’s accounting and
dan pelaporan keuangan Perseroan. Selama tahun 2025, tidak financial reporting processes. Throughout 2025, there were no
terdapat pengaduan yang berkaitan dengan proses akuntansi complaints related to accounting and financial reporting;
dan pelaporan keuangan;
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7. Mengidentifikasi dan mengawasi hubungan afiliasi di lingkungan 7. Identified and monitored affiliated relationships within the
Perseroan serta memberi saran kepada Dewan Komisaris jika Company and provided advice to the Board of Commissioners
ada potensi benturan kepentingan. Sepanjang tahun 2025, in the event of potential conflicts of interest. Throughout
tidak ditemukan potensi benturan kepentingan terhadap 2025, no potential conflicts of interest involving the Board of
Dewan Komisaris; Commissioners were identified;
8. Melakukan self-assessment Pelaksanaan Tugas Komite Audit; 8. Conducted a self-assessment of the Audit Committee’s
performance of duties; and
9. Memastikan kerahasiaan dokumen, data, dan informasi 9. Ensured the confidentiality of the Company’s documents, data,
Perseroan selama proses audit secara efektif. and information throughout the audit process.
Pengembangan Kompetensi
Competency Development
Pelatihan Komite Audit bertujuan untuk meningkatkan efektivitas Audit Committee training aims to enhance the effectiveness of the
pelaksanaan tugasnya. Pelatihan dapat diselenggarakan oleh pihak Committee’s performance of its duties. The training programs may
internal, pihak ketiga, atau dilakukan secara mandiri. Sepanjang be organized internally, conducted by third parties, or undertaken
tahun 2025, anggota Komite Audit telah mengikuti berbagai independently. Throughout 2025, members of the Audit Committee
pelatihan, dengan rincian sebagai berikut: participated in various training programs, as detailed below:
Komite ESG
ESG Committee
Komite Environment, Social, dan Governance (ESG) bertugas The Environment, Social, and Governance (ESG) Committee is
menetapkan arah, tujuan, dan strategi keberlanjutan Perseroan. responsible for setting the Company’s direction, objectives, and
Komite ini juga memantau dan mengevaluasi kinerja ESG secara sustainability strategy. The Committee also monitors and evaluates
berkala untuk memastikan kegiatan usaha berjalan selaras dengan ESG performance on a regular basis to ensure that business activities
prinsip keberlanjutan dan tata kelola yang baik. align with sustainability principles and good corporate governance.
Pedoman Kerja
Working Guidelines
Pelaksanaan tugas dan tanggung jawab Komite ESG mengikuti The implementation of the duties and responsibilities of the ESG
ketentuan yang tercantum dalam Terms of Reference (TOR) ESG Committee follows the provisions set out in the Terms of Reference
Committee. TOR telah disahkan dan disetujui oleh Direksi pada (TOR) of the ESG Committee. The TOR was ratified and approved
bulan November 2024. by the Board of Directors in November 2024.
Komposisi
Composition
Komite ESG dibentuk berdasarkan Surat Keputusan Dewan The ESG Committee was established based on the Board of
Komisaris No. 98/SK-Dekom/SIG/XI/2024, yang terdiri dari 5 (lima) Commissioners Decision No. 98/SK-Dekom/SIG/XI/2024, consisting
orang anggota. Direktur Utama menjabat sebagai Ketua Komite of 5 (five) members. The President Director serves as the Chairman
ESG, dengan 4 (empat) anggota lainnya berasal dari jajaran Direksi, of the ESG Committee, with the other 4 (four) members comes
yaitu Deputy CEO, Chief Operating Officer, Production & Technical from the Board of Directors: Deputy CEO, Chief Operating Officer,
Director, serta Production Director. Production & Technical Director, as well as Production Director.
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Tata Kelola Perusahaan
Good Corporate Governance
Nama Jabatan Periode Jabatan Masa Jabatan Rangkap Jabatan
Name Position Assignment Period Term of Office Concurrent Position
Rachmat Harsono Ketua | Chairman Periode Pertama 2024-2027 Direktur Utama
First Term President Director
Sigit Purwanto* Anggota | Member Periode Pertama 2025-2027 Wakil Direktur Utama
First Term Vice President Director
Imelda Mulyani Harsono Anggota | Member Periode Pertama 2024-2027 Wakil Direktur Utama
First Term Vice President Director
Budi Susanto Anggota | Member Periode Pertama 2024-2027 Direktur | Director
First Term
Octavianus Santoso** Anggota | Member Periode Pertama 2024-2027 -
First Term
*Pada tanggal 13 Juni 2025, Bapak Sigit Purwanto diangkat sebagai Wakil Direktur Utama *In June 13, 2025, Mr. Sigit Purwanto was appointed as the Vice President Director of the
Perseroan dan setelahnya menjadi anggota Komite ESG Company and became the member of the ESG Committee afterward
**Menjabat sebagai Direktur Perseroan sampai dengan 13 Juni 2025 **Served as the Company's Director until June 13, 2025
Profil
Profile
Rachmat Harsono
Ketua Komite ESG
Chairman of the ESG Committee
Profil beliau telah diungkapkan pada Bab Profil Perusahaan, sub bab His profile has been disclosed in the Company Profile section, under
Profil Direksi di dalam Laporan Terintegrasi ini. the Board of Directors profile, in this Integrated Report.
Sigit Purwanto
Anggota Komite ESG
Member of the ESG Committee
Profil beliau telah diungkapkan pada Bab Profil Perusahaan, sub bab His profile has been disclosed in the Company Profile section, under
Profil Direksi di dalam Laporan Terintegrasi ini. the Board of Directors profile, in this Integrated Report.
Imelda Mulyani Harsono
Anggota Komite ESG
Member of the ESG Committee
Profil beliau telah diungkapkan pada Bab Profil Perusahaan, sub bab His profile has been disclosed in the Company Profile section, under
Profil Direksi di dalam Laporan Terintegrasi ini. the Board of Directors profile, in this Integrated Report.
Budi Susanto
Anggota Komite ESG
Member of the ESG Committee
Profil beliau telah diungkapkan pada Bab Profil Perusahaan, sub bab His profile has been disclosed in the Company Profile section, under
Profil Direksi di dalam Laporan Terintegrasi ini. the Board of Directors profile, in this Integrated Report.
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Octavianus Santoso
Anggota Komite ESG
Member of the ESG Committee
Kewarganegaraan Indonesia
Nationality
Domisili Surabaya
Domicile
Usia 56 tahun | Years
Age
Dasar Hukum Pengangkatan Surat Keputusan Dewan Komisaris No. 98/SK-Dekom/SIG/XI/2024
Legal Basis of Appointment Decree of the Board of Commissioners No. 98/SK-Dekom/SIG/XI/2024
Periode Jabatan 2024–2027, Periode Pertama
Term of Office 2024–2027, First Term
Riwayat Pendidikan Sarjana Teknik Elektro dari Institut Teknologi Adhitama (1995)
Educational Background Bachelor of Electrical Engineering from Institut Teknologi Adhitama (1995)
Riwayat Jabatan - Plant Manager PT Omya (2007-2018) - Plant Manager of PT Omya (2007-2018)
Career History - Sustainability Manager PT Omya (2018–2021) - Sustainability Manager of PT Omya (2018–
2021)
- Direktur Sustainability & Process Improvement - Sustainability & Process Improvement Director
(2022–2025) (2022–2025)
- Direktur PT Samator Gas Industri (sejak 2025) - Director PT Samator Gas Industri (since 2025)
Rangkap Jabatan Direktur PT Samator Gas Industri (sejak 2025)
Concurrent Positions Director PT Samator Gas Industri (since 2025)
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris dan Direksi, serta Pemegang
Affiliation Saham Utama dan/atau Pengendali.
He is not affiliated with members of the Board of Commissioners or the Board of Directors, as well as
with the Main and/or Controlling Shareholder.
Tugas dan Tanggung Jawab
Duties and Responsibilities
Komite ESG bertugas mengembangkan dan merancang strategi The ESG Committee is responsible for developing and designing the
ESG Perseroan, termasuk mengawasi sumber risiko dan peluang Company’s ESG strategy, including supervising the most material
ESG yang paling material, tindakan-tindakan yang terkait, serta ESG risks and opportunities, related actions, and the reporting
proses pelaporannya. process.
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Tata Kelola Perusahaan
Good Corporate Governance
Wewenang
Authority
Komite ESG juga memiliki wewenang yang telah diatur dalam TOR The ESG Committee also holds the authority as outlined in the ESG
Komite ESG, antara lain: Committee’s TOR, including:
1. Mencari informasi yang diperlukan dari setiap karyawan 1. Requesting necessary information from any Company’s
Perseroan, di mana seluruh karyawan telah diarahkan untuk employee, with all employees directed to cooperate with the
bekerja sama dengan Komite ESG; ESG Committee;
2. Melakukan kerja sama dan berkoordinasi seperlunya dengan 2. Collaborating and coordinating as needed with all other
seluruh komite pendukung Dewan Komisaris lainnya; supporting committees of the Board of Commissioners;
3. Menggunakan jasa lembaga eksternal serta memperoleh 3. Engaging external institutions and obtaining independent legal
nasihat hukum atau profesional independen dari luar, jika or professional advice, if necessary;
diperlukan;
4. Mengakses sumber daya yang memadai untuk melaksanakan 4. Accessing adequate resources to perform its duties;
tugasnya;
5. Mengundang Direktur, pejabat Perseroan atau Entitas Anak, 5. Inviting Directors, Company or Subsidiary officers, or other
maupun pihak lain untuk menghadiri rapat Komite sebagai parties to attend Committee meetings as Invitees from time to
Invitee dari waktu ke waktu sesuai kebutuhan; serta time as needed; and
6. Mendelegasikan fungsi sebagaimana disebutkan dalam poin 2 6. Delegating functions mentioned in point 2 (two) to 1 (one) or
(dua) kepada 1 (satu) atau lebih sub-komite, karyawan, pejabat, more sub-committees, employees, officers, representatives,
perwakilan, konsultan, profesional, atau agen, jika diperlukan. consultants, professionals, or agents, if required.
Rapat
Meeting
Rapat internal Komite ESG dilaksanakan minimal 4 (empat) kali ESG Committee internal meetings are held at least 4 (four) times
dalam 1 (satu) tahun sesuai dengan TOR Komite ESG. Pada tahun a year in accordance with the ESG Committee TOR. In 2025, the
2025, Komite ESG telah mengadakan 2 (dua) kali rapat, dengan ESG Committee held 2 (two) meeting, with the attendance level as
tingkat kehadiran sebagai berikut. follows.
Tabel Rapat Komite ESG
Table of ESG Committee Meeting
Tingkat Kehadiran
Nama Jabatan Jumlah Rapat Jumlah Kehadiran
Attendance Level
Name Position Number of Meeting Number of Attendance
(%)
Rachmat Harsono Ketua | Chairman 2 2 100
Sigit Purwanto* Anggota | Member 1 1 100
Imelda Mulyani Harsono Anggota | Member 2 2 100
Budi Susanto Anggota | Member 2 2 100
Octavianus Santoso Anggota | Member 2 2 100
*Pada tanggal 13 Juni 2025, Bapak Sigit Purwanto diangkat sebagai Wakil Direktur Utama *In June 13, 2025, Mr. Sigit Purwanto was appointed as the Vice President Director of the
Perseroan dan setelahnya menjadi anggota Komite ESG. Jumlah dan persentase kehadiran Company and became the member of the ESG Committee afterward. The total and
beliau dihitung berdasarkan jumlah Rapat saat menjabat sebagai komite ESG. percentage of attendace is counted based on his total meeting after serving as member
of ESG committee.
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Tabel Rapat Komite ESG
Table of ESG Committee Meeting
Tanggal Agenda
Date
20 Februari 2025 · Pembahasan data ESG KPI Tahun Buku 2024
February 20, 2025 · Pembahasan dan Persetujuan Decarbonization Plan untuk Net Zero 2060
· Discussion of ESG KPI data for 2024 Fiscal Year
· Discussion and approval of the Decarbonization Plan for Net Zero 2060
23 September 2025 · Pembasahan data ESG KPI Semester 1 2025
September 23, 2025 · Penyusunan dan Persetujuan Action Plan Data ESG KPI Semester 1 2025
· Discussion of ESG KPI data for Semester I 2025
· Formulation and approval of the Action Plan for ESG KPI data for Semester I 2025
Pengembangan Kompetensi
Competency Development
Nama Jabatan Nama Pelatihan Tanggal Pelatihan Penyelenggara
Name Position Training Name Training Date Organizer
Rachmat Harsono Ketua Telah diungkapkan pada bagian Direksi.
Chairman Disclosed in the Board of Directors section.
Sigit Purwanto Anggota
Member
Imelda Mulyani Harsono Anggota
Member
Budi Susanto Anggota
Member
Octavianus Santoso Anggota Senior Management Leadership 29-31 Jul 2025 PT Samator Indo
Member Alignment Summit July 29-31, 2025 Gas Tbk
Pelaksanaan Tugas
Implementation of Duties
Sepanjang tahun 2025, Komite ESG telah melaksanakan tugas dan Throughout 2025, the ESG Committee carried out its duties and
tanggung jawab dengan baik dan efektif, yang diuraikan sebagai responsibilities effectively, as outlined below:
berikut.
1. Memantau capaian KPI ESG secara menyeluruh serta 1. Monitored the achievement of ESG KPIs comprehensively and
mengidentifikasi peluang untuk peningkatan kinerja. identified opportunities for performance improvement.
2. Memberikan dukungan yang dibutuhkan agar program 2. Provided the necessary support to ensure that ESG quality
peningkatan kualitas ESG dapat berjalan dengan baik dan enhancement programs progressed as planned.
sesuai rencana
3. Menyusun dan menjalankan rencana dekarbonisasi untuk 3. Developed and implemented a decarbonization plan to support
mendukung penurunan emisi dan keberlanjutan lingkungan emission reduction and environmental sustainability.
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Tata Kelola Perusahaan
Good Corporate Governance
Fungsi Nominasi dan Remunerasi
Nomination and Remuneration Function
Per 31 Desember 2025, Perseroan belum membentuk Komite As of December 31, 2025, the Company has not established a
Nominasi dan Remunerasi dengan pertimbangan berbagai faktor Nomination and Remuneration Committee, taking into consideration
dari Manajemen dan Pemegang Saham. Selama tahun berjalan, various factors evaluated by Management and the Shareholders.
Fungsi Nominasi dan Remunerasi dilaksanakan secara memadai During the year, the Nomination and Remuneration Function was
oleh Dewan Komisaris dengan memastikan kepatuhan terhadap adequately carried out by the Board of Commissioners in compliance
POJK 34/2014. with POJK 34/2014.
Tugas dan Tanggung Jawab
Duties and Responsibilities
Tugas dan tanggung jawab Dewan Komisaris terkait Fungsi The duties and responsibilities of the Board of Commissioners
Nominasi dan Remunerasi diuraikan sebagai berikut: related to the Nomination and Remuneration Function are described
as follows:
1. Fungsi Nominasi 1. Nomination Function
a. Menyusun komposisi dan proses nominasi anggota Dewan a. Develop the composition and nomination process of
Komisaris dan/atau anggota Direksi. members of the Board of Commissioners and/or Board of
Directors.
b. Menyusun kebijakan dan kriteria yang dibutuhkan dalam b. Develop policies and criteria required for the nomination
proses nominasi calon anggota Dewan Komisaris dan/atau process of candidates for members of the Board of
anggota Direksi. Commissioners and/or Board of Directors.
c. Membantu pelaksanaan evaluasi atas kinerja anggota c. Assist in the evaluation of the performance of members of
Dewan Komisaris dan/atau anggota Direksi. the Board of Commissioners and/or Board of Directors;
d. Menyusun program pengembangan kemampuan anggota d. Develop a program to enhance the capabilities of members
Dewan Komisaris dan/atau Direksi. of the Board of Commissioners and/or Board of Directors.
e. Menelaah dan mengusulkan calon yang memenuhi syarat e. Review and propose candidates who meet the qualifications
sebagai anggota Dewan Komisaris dan/atau anggota to be members of the Board of Commissioners and/or
Direksi untuk disampaikan kepada RUPS. Board of Directors to be presented at the GMS.
2. Fungsi Remunerasi 2. Remuneration Function
a. Menyusun struktur remunerasi bagi anggota Dewan a. Develop the remuneration structure for members of the
Komisaris dan/atau anggota Direksi. Board of Commissioners and/or Board of Directors.
b. Menyusun kebijakan atas remunerasi bagi anggota Dewan b. Develop the remuneration policy for members of the Board
Komisaris dan/atau anggota Direksi. of Commissioners and/or Board of Directors.
c. Menyusun besaran atas remunerasi bagi anggota Dewan c. Develop the remuneration amount for members of the
Komisaris dan/atau anggota Direksi untuk disampaikan Board of Commissioners and/or Board of Directors to be
kepada RUPS. presented at the GMS.
Kebijakan Suksesi Direksi
Board of Directors Succesion Policy
Hingga tahun 2025, Perseroan belum memiliki Kebijakan Suksesi Until 2025, the Company has not yet established a formal Board of
Direksi secara formal. Namun, Perseroan menyadari pentingnya Directors Succession Policy. However, the Company acknowledges
keberlanjutan kepemimpinan dan sedang mempersiapkan langkah- the importance of leadership continuity and is in the process
langkah untuk menyusun kebijakan suksesi yang akan memastikan of preparing steps to develop a succession policy that ensures
kelangsungan kepemimpinan di masa mendatang. Proses suksesi future leadership sustainability. The current succession process is
saat ini dilakukan melalui RUPS berdasarkan rekomendasi dari conducted through the GMS based on the recommendations from
Komisaris Utama. the President Commissioner.
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Perseroan berkomitmen untuk memperkenalkan kebijakan suksesi The Company is committed to introducing a Board of Directors
Direksi dalam waktu dekat, dengan melibatkan Dewan Komisaris Succession Policy in the near future, involving the Board of
dan pihak terkait untuk memastikan bahwa proses penggantian dan Commissioners and relevant parties to ensure that the process of
penunjukan Direksi dilakukan dengan memperhatikan kebutuhan replacing and appointing Directors considers the Company’s needs
Perseroan dan kriteria yang sesuai. and appropriate criteria.
Rapat
Meeting
Sepanjang tahun 2025, rapat Dewan Komisaris yang berhubungan In 2025, the Board of Commissioners held a meeting related to the
dengan Fungsi Nominasi dan Remunerasi diselenggarakan pada 26 Nomination and Remuneration Function on August 26, 2025.
Agustus 2025.
Pelaksanaan Tugas
Implementation of Duties
Sepanjang tahun 2025, Dewan Komisaris telah menjalankan Fungsi Throughout 2025, the Board of Commissioners effectively carried
Nominasi dan Remunerasi dengan efektif, salah satunya dalam out the Nomination and Remuneration Function, including the
penetapan remunerasi anggota Dewan Komisaris dan Direksi. determination of remuneration for members of the Board of
Commissioners and the Board of Directors.
Organ Tata Kelola di Bawah Direksi
Governance Bodies under the Board of Directors
Sekretaris Perusahaan
Corporate Secretary
Sekretaris Perusahaan merupakan organ pendukung Direksi yang The Corporate Secretary serves as a supporting organ of the
berfungsi sebagai penghubung antara Perseroan dengan para Board of Directors and acts as a liaison between the Company
pemangku kepentingan. Peran ini mencakup pengelolaan komunikasi and its stakeholders. This role encompasses the management of
korporat penyampaian informasi material secara tepat waktu dan corporate communications, the timely and accurate disclosure of
akurat, serta pemenuhan kewajiban keterbukaan informasi sesuai material information, and the fulfillment of disclosure obligations in
ketentuan regulator. Keberadaan Sekretaris Perusahaan menjadi accordance with regulatory requirements. The Corporate Secretary
elemen penting dalam menjaga kredibilitas dan transparansi plays an essential role in maintaining the Company’s credibility and
Perseroan sebagai perusahaan publik. transparency as a public company.
Pihak yang Mengangkat dan Memberhentikan
Sekretaris Perusahaan
Appointment and Dismissal of the Corporate Secretary
Pengangkatan dan pemberhentian Sekretaris Perusahaan dilakukan The appointment and dismissal of the Corporate Secretary are carried
berdasarkan keputusan Direksi dengan memperhatikan ketentuan out pursuant to a resolution of the Board of Directors, taking into account
peraturan perundang-undangan yang berlaku, yaitu Peraturan the prevailing laws and regulations, particularly Financial Services
Otoritas Jasa Keuangan (POJK) Nomor 35 Tahun 2014 tentang Authority Regulation (POJK) No. 35 of 2014 concerning Corporate
Sekretaris Perusahaan Emiten atau Perusahaan Publik Pasal 3 Ayat Secretaries of Issuers or Public Companies, Article 3 paragraph 1, as
1, serta mekanisme internal Perseroan, dan dilaksanakan dengan well as the Company’s internal mechanisms, and are subject to the
persetujuan Dewan Komisaris. Dalam pelaksanaan tugasnya, Sekretaris approval of the Board of Commissioners. In performing its duties, the
Perusahaan bertanggung jawab dan melaporkan pelaksanaan fungsi Corporate Secretary is responsible for and reports the execution of its
serta kegiatannya secara langsung kepada Direktur Utama. functions and activities directly to the President Director.
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Tata Kelola Perusahaan
Good Corporate Governance
Kualifikasi Sekretaris Perusahaan
Qualification of Corporate Secrretary
Sekretaris Perusahaan mengemban peran untuk mendukung The Corporate Secretary carries the responsibility of safeguarding
terjaganya reputasi dan citra Perseroan secara konsisten melalui the Company’s reputation and corporate image on a consistent
pengelolaan komunikasi yang efektif, terkoordinasi, dan bertanggung basis through effective, coordinated, and accountable
jawab kepada seluruh pemangku kepentingan. Peran tersebut communication with all stakeholders. This role forms an integral part
dijalankan sebagai bagian dari penerapan Tata Kelola Perusahaan of the implementation of Good Corporate Governance, particularly
yang Baik, khususnya dalam memastikan keterbukaan informasi in ensuring the disclosure of relevant information, compliance with
yang relevan, kepatuhan terhadap ketentuan yang berlaku, serta applicable regulations, and seamless coordination among the
kelancaran koordinasi antar organ Perseroan. Company’s governing bodies.
Untuk dapat menjalankan peran tersebut secara optimal, Sekretaris To perform this role effectively, the Corporate Secretary must meet
Perusahaan wajib memenuhi persyaratan minimal sebagai berikut: the following minimum requirements:
1. Cakap melakukan perbuatan hukum; 1. Legally competent to perform legal acts;
2. Memiliki pengetahuan dan pemahaman di bidang hukum, 2. Possesses knowledge and understanding in the areas of law,
keuangan dan tata kelola perusahaan; finance, and corporate governance;
3. Memahami kegiatan usaha Perseroan; 3. Has a sound understanding of the Company’s business activities;
4. Memiliki kemampuan berkomunikasi dengan baik; 4. Demonstrates strong communication skills; and
5. Berdomisili di Indonesia. 5. Is domiciled in Indonesia.
Pedoman Kerja
Work Guidelines
Sekretaris Perusahaan menjalankan tugas dan tanggung jawab The Corporate Secretary performs duties and responsibilities in
sesuai dengan ketentuan yang tercantum dalam POJK 35/2014. accordance with the provisions outlined in POJK 35/2014.
Profil
Profile
Hingga Desember 2025, tidak ada perubahan pada posisi As of December 2025, there have been no changes in the position of
Sekretaris Perusahaan, yang masih dijabat oleh Imelda Mulyani Corporate Secretary, which is still held by Imelda Mulyani Harsono.
Harsono. Beliau diangkat berdasarkan Surat Keputusan Direksi No. She was appointed based on the Board of Directors’ Decree No.
013/SIGVI/23 tanggal 10 Juli 2023. Profil lengkap beliau diungkapkan 013/SIGVI/23 dated July 10, 2023. Her full profile is disclosed in the
pada bab Profil Perusahaan, sub-bab Profil Direksi dalam Laporan Company Profile section, sub-chapter Board of Directors Profile in
Terintegrasi ini. this Integrated Report.
Tugas dan Tanggung Jawab
Duties and Responsibilities
Tugas dan tanggung jawab yang dijalankan oleh Sekretaris The duties and responsibilities carried out by the Corporate
Perusahaan diuraikan sebagai berikut. Secretary are described as follows.
1. Mengikuti perkembangan pasar modal, khususnya peraturan 1. Closely monitor the development of the Capital Market sector,
perundang-undangan yang berlaku di bidangnya. particularly relevant Capital Market laws and regulations.
2. Memberikan masukan kepada Direksi dan Dewan Komisaris 2. Provide input to the Board of Directors and Board of
mengenai kepatuhan terhadap ketentuan peraturan Commissioners regarding compliance with the applicable
perundang-undangan di bidang pasar modal. regulations in the capital market sector.
3. Membantu Direksi dan Dewan Komisaris dalam pelaksanaan 3. Assist the Board of Directors and Board of Commissioners in
tata kelola perusahaan. implementing good corporate governance.
4. Berfungsi sebagai penghubung antara Perseroan dan Pemegang 4. As a liaison between the Issuer or Public Company, the
Saham, regulator, dan pemangku kepentingan lainnya. Shareholders, the Financial Services Authority, and stakeholders.
5. Memberikan layanan kepada publik atau pemangku 5. Provide information related to the Company to the public or
kepentingan berkenaan dengan informasi Perseroan. stakeholders.
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Pengembangan Kompetensi
Competency Development
Perseroan mendukung pengembangan kompetensi Sekretaris The Company supports the competency development of the
Perusahaan melalui pelaksanaan berbagai program peningkatan Corporate Secretary through the implementation of various
kapasitas yang relevan dengan fungsi dan tanggung jawab capacity-building programs relevant to the function and
jabatan. Pengembangan kompetensi tersebut ditujukan untuk responsibilities of the position. This competency development aims
menjaga kualitas pelaksanaan tugas, meningkatkan efektivitas to maintain the quality of task execution, enhance coordination
koordinasi, serta mendukung kinerja Sekretaris Perusahaan secara effectiveness, and support the sustainable performance of the
berkelanjutan. Informasi mengenai pelatihan yang diikuti oleh Corporate Secretary. Information regarding the training programs
Sekretaris Perusahaan telah disajikan dalam uraian Direksi pada attended by the Corporate Secretary is presented in the Board of
Bab Tata Kelola Perusahaan yang Baik dalam Laporan Terintegrasi Directors section under the Good Corporate Governance chapter of
ini. this Integrated Report.
Pelaksanaan Tugas
Implementation of Duties
Sepanjang tahun 2025, Sekretaris Perusahaan telah melaksanakan Throughout 2025, the Corporate Secretary carried out
berbagai fungsi komunikasi, kepatuhan dan koordinasi korporat communication, compliance, and corporate coordination functions,
sesuai mandat yang diberikan. Adapun kegiatan utama yang including:
dijalankan selama periode pelaporan meliputi: 1. Carried out reporting on Information Disclosure, Material
1. Melaksanakan pelaporan Keterbukaan Informasi, Transaksi Transactions, and other obligations to be submitted to the
Material, dan kewajiban lainnya yang perlu disampaikan Financial Service Authority, and Indonesia Stock Exchange.
kepada Otoritas Jasa Keuangan dan Bursa Efek Indonesia. 2. Supported the implementation of the GMS for the 2024
2. Mendukung pelaksanaan RUPS tahun buku 2024 pada 13 Juni Financial Year held on June 13, 2025;
2025. 3. Closely monitored the development of the Capital Market
3. Mengikuti perkembangan pasar modal melalui beragam kanal through numerous channels and professional actualization with
dan aktualisasi profesi dalam Indonesia Corporate Secretary the Indonesian Corporate Secretary Association (ICSA).
Association (ICSA). 4. Actively participated in training programs and served as a
4. Aktif mengikuti pelatihan dan menjadi pembicara di berbagai speaker in various forums during 2025. The detailed list of her
forum selama tahun 2025. Daftar pelatihan telah diungkapkan trainings has been disclosed in the Board of Directors sub-
pada bagian Dewan Direksi. chapter.
5. Mendokumentasikan pelaksanaan rapat Dewan Komisaris, 5. Documented the implementation of Board of Commissioners
rapat Direksi, rapat gabungan Dewan Komisaris dan Direksi, meetings, Board of Directors meetings, joint meetings of
rapat Komite Audit, serta rapat lainnya. the Board of Commissioners and Board of Directors, Audit
6. Memberi saran dan menjadi penghubung antara manajemen Committee meetings, and other meetings.
Perseroan dengan Otoritas Jasa Keuangan dan Bursa Efek 6. Provided input and acted as a liaison between the Company’s
Indonesia. Management, Financial Service Authority, and the Indonesia
7. Mendukung pelaksanaan GCG berbasiskan Kode Etik dan Stock Exchange.
Anggaran Dasar Perseroan, Peraturan Otoritas Jasa Keuangan, 7. Supported the GCG implementation based on the Code of
dan peraturan regulator lainnya. Conduct and Articles of Association, Financial Service Authority
Regulation, and other regulator provisions.
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Tata Kelola Perusahaan
Good Corporate Governance
Unit Audit Internal
Internal Audit Unit
Unit Audit Internal merupakan organ pendukung Direksi yang The Internal Audit Unit is a supporting organ of the Board of Directors
bertugas untuk mengevaluasi dan menilai efektivitas sistem responsible for evaluating the effectiveness of risk management,
manajemen risiko, pengendalian internal, serta kepatuhan terhadap internal control systems, and compliance with regulations and
peraturan dan kebijakan Perseroan. Selain itu, unit ini berperan Company policies. It also supports transparency and accountability
penting dalam mendukung transparansi dan akuntabilitas, serta and assists Management in achieving strategic objectives.
membantu manajemen mencapai tujuan strategis Perseroan.
Pedoman Kerja
Work Guidelines
Pelaksanaan tugas dan tanggung jawab Unit Audit Internal The Internal Audit Unit performs duties in accordance with the
mengacu pada ketentuan yang tercantum dalam Piagam Audit Internal Audit Charter, established on May 1, 2019 and updated on
Internal. Piagam ini ditetapkan pada 1 Mei 2019 dan diperbarui pada January 11, 2023, and published on the Company’s website under
11 Januari 2023, serta telah dipublikasikan di situs web pada laman Corporate Governance.
Tata Kelola Perusahaan.
Struktur dan Kedudukan dalam Struktur Organisasi
Structure and Position in the Organizational Structure
Secara struktural, Unit Audit Internal berada di bawah Direktur Structurally, the Internal Audit Unit reports to the President Director
Utama dan dipimpin oleh Kepala Unit Audit Internal. Unit ini and is led by the Head of Internal Audit. The Unit is authorized to
memiliki wewenang untuk bekerja sama dengan pihak terkait coordinate with relevant parties and reports directly to the President
dan melaporkan langsung kepada Direktur Utama mengenai Director. The appointment and dismissal of the Head of Internal
pelaksanaan tugas serta tanggung jawabnya. Pengangkatan dan Audit are carried out by the President Director with the approval of
pemberhentian Kepala Unit Audit Internal dilakukan oleh Direktur the Board of Commissioners.
Utama dengan persetujuan Dewan Komisaris.
Direktur Utama
President Director
Kepala Unit Audit Internal
Head of Internal Audit Unit
Anggota
Member
Per 31 Desember 2025, komposisi Unit Audit Internal Perseroan terdiri As of December 31, 2025, the composition of the Internal Audit Unit
dari 1 (satu) Kepala Unit Audit Internal, 2 (dua) supervisor, dan 12 (dua consists of one Head of Internal Audit Unit, 2 (two) Supervisors, and
belas) anggota auditor. 12 (twelve) Auditors.
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Profil Kepala Unit Audit Internal
Head of Internal Audit Unit Profile
GANGGAR DWI CHRISTIAWAN
Kepala Unit Audit Internal
Head of Internal Audit Unit
Kewarganegaraan Indonesia
Nationality
Domisili Surabaya
Domicile
Usia 38 tahun | years
Age
Dasar Hukum Pengangkatan Surat Keputusan Direktur Utama PT Samator Indo Gas Tbk No. 012/SIG-VI/23 tanggal 28 Juni 2023.
Legal Basis of Appointment Decree of the President Director of PT Samator Indo Gas Tbk No. 012/SIG-VI/23 dated June 28, 2023.
Periode Jabatan 2025-2028, periode kedua
Term of Office 2025-2028, second term
Riwayat Pendidikan Beliau memperoleh gelar Diploma Akuntan dari Sekolah Tinggi Akuntansi Negara (STAN), Jakarta
Educational Background serta Sarjana Program Ekonomi Akuntansi dari Universitas Terbuka, Jayapura. Beliau juga telah
menyelesaikan Pendidikan Profesional Akuntan di Universitas Diponegoro, Semarang.
He obtained a Diploma in Accounting from Sekolah Tinggi Akuntansi Negara (STAN), Jakarta, and
a Bachelor’s Degree in Accounting from Universitas Terbuka, Jayapura. He also completed the
Professional Accounting Education Program at Universitas Diponegoro, Semarang.
Sertifikasi Profesi Audit Internal Professional Accountant, Certified Forensic Auditor (CFrA), Sertifikasi Auditor Muda, dan Certified
Internal Audit Professional Fraud Examiner (CFE) Candidate.
Certifications
Professional Accountant, Certified Forensic Auditor (CFrA), Certified Junior Auditor, and Certified
Fraud Examiner (CFE) Candidate.
Riwayat Jabatan • Assistant Manager of Special Audit Division Indonesia Financial Group (IFG) (2022-2023)
Career History • Team Leader of Investigative Audit Division Badan Pengawasan Keuangan dan Pembangunan
(BPKP) (2019-2022)
• Auditor Badan Pengawasan Keuangan dan Pembangunan (BPKP) (2010-2018)
• Junior Auditor Badan Pengawasan Keuangan dan Pembangunan (BPKP) (2009-2010)
• Assistant Manager of Special Audit Division, Indonesia Financial Group (IFG) (2022–2023)
• Team Leader of Investigative Audit Division, Badan Pengawasan Keuangan dan Pembangunan
(BPKP) (2019–2022)
• Auditor, Badan Pengawasan Keuangan dan Pembangunan (BPKP) (2010–2018)
• Junior Auditor, Badan Pengawasan Keuangan dan Pembangunan (BPKP) (2009–2010)
Rangkap Jabatan Tidak memiliki rangkap jabatan, baik di Perseroan ataupun perusahaan lainnya.
Concurrent Positions He does not serve concurrent positions, either within the Company or in other companies.
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris dan Direksi, serta Pemegang
Affiliation Saham Utama dan/atau Pengendali.
He is not affiliated with members of the Board of Commissioners or the Board of Directors, as well as
with the Main and/or Controlling Shareholder.
Jumlah personel Audit Internal ditentukan berdasarkan identifikasi The number of Internal Audit personnel is determined based on
dan penilaian Manajemen terhadap sistem pengendalian internal Management’s identification and assessment of the internal control
serta efektivitas pengawasan yang dilakukannya. Per 31 Desember system and the effectiveness of its oversight. As of December 31,
2025, Unit Audit Internal terdiri dari 14 (empat belas) karyawan, 2025, the Internal Audit Unit comprises 14 (fourteen) employees, with
dengan rincian penempatan dan fungsi sebagai berikut: the following deployment and functional breakdown:
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Tata Kelola Perusahaan
Good Corporate Governance
Jabatan/Fungsi Jumlah Karyawan (orang)
Position/Function Number of Employees (persons)
Manajer Internal Audit 1
Internal Audit Manager
Supervisor Internal Audit (Field Officer) 1
Internal Audit Supervisor (Field Officer)
Staf Auditor (Field Officer) 6
Auditor Staff (Field Officer)
Staf Auditor (Analyst) 5
Auditor Staff (Analyst)
Staf Digital Transformation 1
Digital Transformation Staff
Jumlah 14
Total
Sertifikasi Personil Unit Audit Internal
Certification of Internal Audit Unit Personnel
Perseroan berkomitmen untuk meningkatkan level sertifikasi The Company remains committed to enhancing the level of
profesi bagi karyawan Audit Internal, baik bagi karyawan yang professional certification among Internal Audit personnel, both
telah memiliki sertifikasi profesi maupun yang belum memiliki. for those who already hold certifications and those who has
Oleh karena itu, Unit Audit Internal secara konsisten mendorong not. Accordingly, the Internal Audit Unit consistently encourages
pengembangan kompetensi personelnya melalui pendidikan dan continuous professional development through education and training
pelatihan berkelanjutan, termasuk kepemilikan sertifikasi profesi di programs, including the attainment of professional certifications in
bidang audit internal. the field of internal auditing.
Pengembangan kompetensi tersebut ditujukan untuk memastikan This competency development initiative ensures that Internal
bahwa personel Audit Internal memiliki kualifikasi dan kapabilitas Audit personnel possess adequate qualifications and capabilities
yang memadai dalam menjalankan fungsi assurance dan konsultasi to perform assurance and consulting functions independently and
secara independen dan objektif. Adapun sertifikasi profesi yang objectively. The professional certifications held by Internal Audit
dimiliki oleh personel Audit Internal pada tahun 2025 adalah sebagai personnel in 2025 are as follows:
berikut:
Jenis Sertifikat Jumlah Karyawan yang Memiliki (orang)
Type of Certificate Number of Employees (persons)
Certified Forensic Auditor (CFrA) 1
Certified Internal Auditor Professional Specialist (CIAPS) 1
Certified Professional Financial Analyst (CPFA) 5
Certified Trained Forensic Accounting and Investigative Auditing (CTFAIA) 4
Certified Professional Information Technology Auditor (CPITA) 1
Pendidikan Profesi Akuntan 2
Professional Accounting Certification
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Tugas dan Tanggung Jawab
Duties and Responsibilities
Tugas dan tanggung jawab Unit Audit Internal diuraikan sebagai The duties and responsibilities of the Internal Audit Unit are
berikut. described as follows.
1. Menyusun strategi dan rencana kerja audit tahunan serta 1. Developing an annual audit strategy, work plan, and auditor’s
rencana pengembangan kemampuan dan keterampilan auditor skills development to ensure they are up-to date and in line with
sehingga selalu update dan inline dengan perkembangan the Company’s development with inputs from the President
Perseroan sesuai masukan dari Direktur Utama dan Dewan Director and the Board of Commissioners.
Komisaris.
2. Mempersiapkan dan melaksanakan audit atas efektivitas 2. Preparing and auditing the effectiveness of internal control and
sistem pengendalian internal dan sistem manajemen risiko risk management system following the Company policy.
sesuai dengan kebijakan Perseroan.
3. Mempersiapkan dan melaksanakan audit kepatuhan terhadap 3. Preparing and conducting compliance audits on the Company’s
jalannya pengelolaan Perseroan untuk memastikan bahwa management to ensure that all activities follow the Company’s
seluruh kegiatan Perseroan telah mematuhi peraturan yang policies/rules and regulations and the applicable state legal
berlaku. regulations.
4. Mempersiapkan dan melaksanakan audit operasional untuk 4. Preparing and carrying out operational audits to measure the
mengukur tingkat efisiensi dan efektivitas semua kegiatan efficiency and effectiveness of all the Company’s activities.
Perseroan.
5. Mempersiapkan dan melaksanakan audit khusus (investigative 5. Preparing and carrying out an investigative audit if requested by
audit) atas permintaan dari Manajemen. the Management.
6. Membuat dan menyampaikan laporan audit, rekomendasi 6. Creating and submitting audit reports, recommendations,
dan tindak lanjut yang belum, sedang, dan telah dilaksanakan and follow-ups that have yet to be, are being, or have been
kepada Direktur Utama. implemented to the President Director.
Independensi
Independence
Unit Audit Internal menjalankan tugasnya secara independen The Internal Audit Unit performs its duties independently, upholding
dengan menjunjung tinggi standar profesi yang berlaku serta applicable professional standards and committing to carry out its
berkomitmen untuk bekerja secara independen, profesional, dan responsibilities objectively, professionally, and free from conflicts of
tanpa benturan kepentingan. Unit Audit Internal juga senantiasa interest. The Unit adheres to the Professional Standards and Code
mematuhi Standar Profesi dan Kode Etik yang tercantum dalam of Ethics as stipulated in the Internal Audit Charter.
Piagam Audit Internal.
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Tata Kelola Perusahaan
Good Corporate Governance
Pelaksanaan Rapat dengan Direksi, Dewan Komisaris,
dan/atau Komite Audit
Meetings with the Board of Directors, Board of Commissioners, and/or Audit Committee
Audit Internal telah mempunyai kebijakan/pedoman untuk The Internal Audit Unit operates under established policies and
mendukung dan menjalankan fungsi dan tanggung jawabnya, yaitu guidelines, namely the Internal Audit Charter, to support the effective
Piagam Audit Internal. Hingga 31 Desember 2025, Unit Audit Internal discharge of its duties and responsibilities. As of December 31, 2025,
telah melaksanakan rapat dengan Direksi, Dewan Komisaris, dan/ the Internal Audit Unit has conducted meetings with the Board of
atau Komite Audit, dengan tingkat kehadiran sebagai berikut: Directors, Board of Commissioners, and/or the Audit Committee,
with attendance levels as follows:
Nama Jabatan Jumlah Rapat Jumlah Kehadiran Tingkat Kehadiran
Name Position Number of Meeting Number of Attendance Level
Attendance (%)
Rachmat Harsono Direktur Utama 6 6 100
President Director
Sigit Purwanto Wakil Direktur Utama 1 1 100
Vice President Director
Imelda Mulyani Harsono Wakil Direktur Utama 4 4 100
Vice President Director
Budi Susanto Direktur | Director 1 1 100
Andy Purwohardono Direktur | Director 2 2 100
Noni Mulianti Direktur | Director 5 5 100
Robiyanto Ketua Komite Audit 6 6 100
Audit Committee Chairman
Tjokro Aliwidjaja Anggota Komite Audit 5 5 100
Audit Committee Member
Sutanto Anggota Komite Audit 5 0 0
Audit Committee Member
Ganggar Dwi Christiawan Manajer Internal Audit 8 8 100
Internal Audit Manager
Singgih Heru Samudro Supervisor Internal Audit 8 8 100
Internal Audit Supervisor
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Pengembangan Kompetensi
Competency Development
Perseroan secara konsisten mengembangkan kompetensi Unit Audit The Company consistently develops the competencies of the
Internal sebagai bagian dari penguatan kualitas fungsi pelaksanaan Internal Audit Unit as part of strengthening the quality of its
tugasnya. Pengembangan kompetensi tersebut ditujukan untuk function in carrying out its duties. This competency development
memastikan bahwa Unit Audit Internal memiliki kapabilitas yang aims to ensure that the Internal Audit Unit possesses adequate
memadai dalam menjalankan fungsi assurance dan konsultasi capabilities to perform its assurance and consulting functions
secara efektif, independen, dan profesional, serta mendukung effectively, independently, and professionally, while supporting
peningkatan produktivitas dan efektivitas kinerja Audit Internal. the enhancement of Internal Audit productivity and performance
effectiveness.
Hingga 31 Desember 2025 Unit Audit Internal telah mengikuti As of December 31, 2025, the Internal Audit Unit has participated in
berbagai pelatihan sebagai berikut: the following training programs:
Peserta Nama Pelatihan Tanggal Pelatihan Penyelenggara
Participant Training Name Training Date Organizer
Farandi Angesti Octorizki Internal Audit & Fraud Investigator 28 Juli 2025 RMI Indonesia
July 28, 2025
M. Rakha Harits A Lie Detection Certified Professional 31 Agustus 2025 RMI Indonesia
August 31, 2025
Kornelius Vyno Gigih Prakoso Fraud Investigator Professional 16 September 2025 RMI Indonesia
September 16, 2025
Ivan Raditya Pratowo Fraud Investigator Professional 16 September 2025 RMI Indonesia
September 16, 2025
Cornelia Jessica Wibisono Forensic Auditor 4 November 2025 RMI Indonesia
November 4, 2025
Pelaksanaan Tugas
Implementation of Duties
Unit Audit Internal telah melaksanakan tugas dan tanggung jawab The Internal Audit Unit carried out its duties and responsibilities
dengan baik dan efektif selama tahun 2025, realisasinya adalah properly and effectively throughout 2025, with the following
sebagai berikut: realizations:
Jenis Audit Subjek Audit Objek Audit
Audit Type Audit Subject Audit Object
Audit Operasional 40 Kantor Cabang Kegiatan Operasional, Keuangan dan Akuntansi serta Asset Management
Operational Audit 40 Branch Offices Operational activities, Finance and Accounting, and Asset Management
Audit Kepatuhan 2 Project Kas Proyek dan Cost Project
Compliance Audit 2 Projects Project Cash and Project Cost
Audit Tujuan Tertentu 6 Kantor Cabang Piutang dan Aset
Specific Purpose Audit 6 Branch Offices Receivables and Assets
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Tata Kelola Perusahaan
Good Corporate Governance
Tata Kelola Teknologi Informasi
Information Technology Governance
Teknologi Informasi memiliki peran strategis dalam mendukung Information Technology plays a strategic role in supporting the
keberlangsungan dan efektivitas proses bisnis Perseroan. continuity and effectiveness of the Company’s business processes.
Pemanfaatan teknologi yang andal memungkinkan Perseroan The utilisation of reliable technology enables the Company to
untuk menyediakan produk dan layanan kepada pelanggan consistently deliver products and services to customers, monitor and
secara konsisten, memantau dan mengevaluasi kinerja bisnis, serta evaluate business performance, and support timely, data-driven
mendukung pengambilan keputusan Manajemen secara tepat management decision-making. It also serves as a key foundation
dan berbasis data. Pemanfaatan ini juga menjadi fondasi dalam for managing and measuring the Company’s sustainability
mendukung pengelolaan dan pengukuran kinerja keberlanjutan performance, particularly in ensuring the availability of accurate
Perseroan, khususnya dalam memastikan ketersediaan data yang and integrated data for monitoring environmental, social, and
akurat dan terintegrasi untuk pemantauan aspek lingkungan, sosial, governance (ESG) aspects.
dan tata kelola (ESG).
Pengelolaan Teknologi Informasi di Perseroan dilaksanakan secara The Company centrally manages Information Technology through
terpusat melalui Divisi Teknologi Informasi (TI) yang berada di bawah the Information Technology (IT) Division under the supervision of the
supervisi Wakil Direktur Utama guna memastikan keselarasan antara Vice President Director to ensure alignment between technology
pemanfaatan teknologi, strategi bisnis, serta kebutuhan operasional utilization, business strategy, and operational requirements. Through
Perseroan. Melalui tata kelola TI yang terstruktur, Perseroan a structured IT governance framework, the Company ensures
memastikan bahwa kebijakan, pengembangan, dan pengamanan that policies, system development, and information security are
sistem informasi berjalan secara terkendali dan sejalan dengan visi managed in a controlled manner and remain aligned with the
dan misi Perseroan. Company’s vision and mission.
Penerapan TI
IT Implementation
Dalam kerangka penguatan tata kelola TI, Perseroan mengarahkan As part of strengthening IT governance, the Company directs IT
pengelolaan TI agar berada pada tingkat kematangan yang management toward a maturity level comparable to prevailing
sebanding dengan praktik rata-rata industri, dengan mengacu pada industry practices, with reference to a maturity level measurement
kerangka pengukuran maturity level berdasarkan Control Objectives framework based on Control Objectives for Information and
for Information and Related Technologies (COBIT). Pendekatan ini Related Technologies (COBIT). The Company uses this approach
digunakan sebagai alat ukur untuk menilai konsistensi, efektivitas, as a benchmark to assess the consistency, effectiveness, and
dan keterkendalian proses TI yang mendukung kegiatan usaha controllability of IT processes that support business activities.
Perseroan.
Untuk mencapai tingkat kematangan tersebut, Perseroan secara To achieve the targeted maturity level, the Company gradually
bertahap melakukan berbagai langkah perbaikan yang difokuskan implements improvement initiatives focused on strengthening
pada penguatan proses, pengendalian, serta tata kelola TI secara processes, controls, and overall IT governance. In 2025, the initiatives
menyeluruh. Pada tahun 2025, realisasinya antara lain sebagai included, among others:
berikut:
1. Melakukan implementasi dan standarisasi sistem keamanan 1. Implemented and standardized information security systems
informasi melalui penguatan pengelolaan identitas dan hak by strengthening Identity and Access Management (IAM) and
akses pengguna (Identity and Access Management/IAM), serta deploying centralized endpoint security solutions. This initiative
penerapan solusi keamanan endpoint secara terpusat. Langkah aims to enhance the protection of the Company’s information
ini bertujuan untuk meningkatkan perlindungan terhadap assets, minimize cyber risks, and ensure appropriate access
aset informasi Perseroan, meminimalkan risiko siber, serta control in line with prudential principles and operational
memastikan pengendalian akses yang sesuai dengan prinsip requirements.
kehati-hatian dan kebutuhan operasional.
2. Memperkuat tata kelola pengadaan perangkat TI dan sistem 2. Strengthened the governance of IT equipment procurement
terkait keamanan fisik dengan menetapkan mekanisme and physical security systems by establishing an IT verification
verifikasi/acknowledgement TI sebelum proses pengadaan and acknowledgement mechanism prior to the procurement
dilakukan. Kebijakan ini memastikan kesesuaian spesifikasi, process. This policy ensures specification alignment, network
kompatibilitas jaringan, standar keamanan, serta efisiensi compatibility, security standards, and operational efficiency in
operasional pemeliharaan perangkat. device maintenance.
3. Memperluas penerapan sistem ERP di Perseroan dan Entitas 3. Expanded the implementation of the ERP system across the
Anak, mencakup roll-out ke 45 lokasi usaha sepanjang tahun Company and its Subsidiaries, including roll-outs to 45 business
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2025, menyediakan sistem yang terhubung ke berbagai sistem locations during 2025. The system integrates with various
teknologi pendukung kegiatan operasional, termasuk antara supporting operational technology platforms, including the
lain Cylinder Tracking System, Automatic Fleet Weighbridge Cylinder Tracking System, Automatic Fleet Weighbridge System,
System, serta otomasi pelaporan kegiatan plant melalui aplikasi and automated plant activity reporting through the Distributed
Distributed Control System (DCS) Control System (DCS) application.'
4. Membentuk sistem Ordering Hotline/Call Center sebagai jalur 4. Established an Ordering Hotline/Call Center system as a
pemesanan bagi pelanggan retail yang tersentralisasi, guna centralized ordering channel for retail customers to deliver more
memberikan layanan yang lebih profesional, transparan, dan professional, transparent, and standardized services.
terstandarisasi.
5. Menghadirkan portal pemesanan produk secara self-service 5. Introduced a self-service product ordering portal for retail
bagi pelanggan retail yang melakukan walk-in purchases ke lokasi customers conducting walk-in purchases at distribution
distribusi, yang terhubung dengan automatic payment gateway locations. The portal is integrated with an automatic payment
untuk mempermudah proses pembelian secara non-tunai. gateway to facilitate non-cash transactions.
6. Mengembangkan kapabilitas pemantauan dan pelaporan 6. Developed management monitoring and reporting capabilities
manajemen melalui pemanfaatan sistem analitik dan visualisasi through analytics and data visualization systems. This initiative
data. Inisiatif ini bertujuan untuk menyediakan informasi yang aims to provide more accurate, timely, and relevant information
lebih akurat, tepat waktu, dan relevan bagi manajemen dalam to support management in strategic decision-making while
pengambilan keputusan strategis, sekaligus meningkatkan strengthening transparency and accountability in performance
transparansi dan akuntabilitas pengelolaan kinerja. management.
7. Melakukan digitalisasi dan otomasi pengelolaan dana 7. Digitalized and automated field operational cash disbursement
operasional lapangan (Cash Disbursement) yang memungkinkan management. The system enables centralized fund control,
pengendalian terpusat atas dana, proses persetujuan tiered approval processes, and automated fund distribution to
berjenjang, serta penyaluran dana secara otomatis kepada field personnel based on operational requirements. The solution
petugas lapangan sesuai kebutuhan operasional. Solusi ini is integrated with the Company’s ERP system to improve process
terintegrasi dengan sistem ERP Perseroan untuk meningkatkan efficiency and reduce reliance on daily manual transactions.
efisiensi proses serta mengurangi ketergantungan pada
transaksi manual harian.
Infrastruktur digital yang mendukung tata kelola operasional menjadi The digital infrastructure that supports operational governance
fondasi data bagi pengukuran ESG dan pelaporan keberlanjutan serves as the data foundation for the Company’s ESG measurement
Perseroan. Data konsumsi energi secara real-time serta pemantauan and sustainability reporting. Real-time energy consumption data
yield produksi dari pabrik yang terintegrasi dengan DCS menjadi and production yield monitoring from DCS-integrated plants directly
input langsung bagi indikator kinerja lingkungan yang diungkapkan feed into the environmental performance indicators disclosed in
dalam Laporan Keberlanjutan. Seiring pengembangan sistem the Sustainability Report. As the Company continues to expand
pemantauan dan optimalisasi rute di seluruh armada, kapabilitas its fleet monitoring capabilities and route optimization across
ini diharapkan semakin memperkuat pemantauan efisiensi bahan the distribution network, these systems are expected to further
bakar serta pelacakan penurunan emisi. Uraian lebih lanjut disajikan strengthen fuel efficiency monitoring and emissions reduction
pada bagian Strategi Keberlanjutan dan Kinerja Lingkungan dalam tracking. Further details are presented in the Sustainability Strategy
laporan ini. and Environmental Performance sections of this report.
Biaya Pengembangan Teknologi Informasi
Information Technology Development Expenditure
Penetapan biaya pengembangan TI, baik yang bersifat belanja The Company determines IT development expenditures, whether
operasional (OPEX) maupun belanja modal (CAPEX), dilakukan operational expenditure (OPEX) or capital expenditure (CAPEX),
berdasarkan kebutuhan operasional Perseroan serta kebutuhan based on operational requirements and the need to procure and
pengadaan dan pengembangan infrastruktur TI sesuai dengan develop IT infrastructure in accordance with relevant technical
rekomendasi teknis yang relevan. Seluruh perencanaan dan realisasi recommendations. Management evaluates and approves all
biaya tersebut melalui proses evaluasi dan persetujuan Manajemen planning and realization of such expenditures.
Perseroan.
Untuk mendukung keberlanjutan operasional sistem TI serta perannya To support the continuity of IT system operations and its role in
dalam menunjang kinerja operasional Perseroan secara keseluruhan, enhancing the Company’s overall operational performance, the
Perseroan merealisasikan investasi TI sepanjang tahun 2025. Realisasi Company realized IT investments throughout 2025. The CAPEX for
CAPEX di bidang TI tercatat sebesar Rp6,87 miliar yang terutama IT amounted to Rp6.87 billion, primarily allocated for the procurement
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dialokasikan untuk pengadaan end-user, IoT, serta network, storage of end-user, IoT, as well as network, storage dan security hardwares..
dan security hardwares. Investasi ini dilakukan untuk memastikan This investment was undertaken to ensure the availability of adequate
ketersediaan infrastruktur kerja yang memadai serta kelancaran work infrastructure and the smooth execution of operational activities
aktivitas operasional di berbagai unit kerja Perseroan. across the Company’s various business units.
Selain itu, Perseroan juga merealisasikan OPEX sebesar Rp26,65 In addition, the Company also realized OPEX of Rp26.65 billion to
miliar untuk pengelolaan dan pengoperasian berbagai sistem dan support the management and operation of various digital systems
platform digital. Biaya tersebut mencakup langganan bulanan and platforms used in its operations. These expenses include
(monthly subscription) dan management fees untuk berbagai monthly subscriptions and management fees for several platforms,
platform, antara lain sistem contract management, HR system, including contract management systems, HR systems, GPS and
GPS dan Route Optimization, Google Workspace, Sistem Enterprise Route Optimization, Google Workspace, Enterprise Resource
Resource Planning (ERP), Asset Tracking System, Telemetri, serta Planning (ERP) System, Asset Tracking System, Telemetry, as well as
berbagai sistem pendukung lainnya. other supporting systems.
Komitmen dalam Memitigasi Risiko TI
Commitment to Mitigating IT Risks
Selain itu, Perseroan menerapkan langkah-langkah untuk The Company also implements measures to address potential
menghadapi gangguan, meningkatkan keamanan siber, dan disruptions, enhance cybersecurity, and support disaster recovery
mendukung pemulihan bencana guna memastikan seluruh risiko to ensure that key risks are identified, managed, and reported to the
utama telah diidentifikasi, dikelola, dan dilaporkan kepada Direksi. Board of Directors. These measures include:
Langkah-langkah tersebut diuraikan sebagai berikut.
1. Melakukan eksplorasi terhadap solusi disaster recovery bagi 1. Exploring disaster recovery solutions for critical assets through
aset-aset yang bersifat sangat esensial, dengan menggunakan cloud technology. The Company has conducted a proof of
teknologi cloud. Perseroan telah melakukan proof of concept concept with a Cloud System Provider to test failover and
bersama Cloud System Provider untuk melakukan percobaan failback mechanisms, and will evaluate the results prior to
failover dan failback yang akan dievaluasi hasilnya sebelum vendor appointment.
dilakukan penunjukan.
2. Melakukan mitigasi terhadap risiko pada infrastruktur teknologi 2. Mitigating risks within IT infrastructure, including threats
informasi, termasuk ancaman seperti malware, ransomware, such as malware, ransomware, and Advanced Persistent
dan Advanced Persistent Threats (APT), yang berpotensi Threats (APT), which may cause operational disruptions, data
menyebabkan gangguan operasional, pencurian data, breaches, and significant financial losses. To enhance real-time
serta kerugian finansial yang signifikan. Untuk meningkatkan detection, analysis, and response capabilities, the Company
kapabilitas deteksi, analisis, dan respons terhadap ancaman has implemented Endpoint Detection and Response (EDR). This
siber secara real-time, Perseroan telah mengimplementasikan technology leverages machine learning and behavioral analytics
Endpoint Detection and Response (EDR). Teknologi ini to proactively detect threats, respond promptly by isolating
memanfaatkan machine learning dan analitik perilaku guna infected devices, and continuously monitor endpoint activities to
mendeteksi ancaman secara proaktif, merespons dengan identify attack patterns and prevent future incidents.
cepat melalui isolasi perangkat yang terinfeksi, serta memantau
aktivitas endpoint secara berkelanjutan untuk mengidentifikasi
pola serangan dan mencegah ancaman di masa mendatang. 3. Enhancing employee awareness and education on IT security,
3. Meningkatkan edukasi bagi seluruh karyawan mengenai particularly in safeguarding the Company from cyber threats
keamanan IT, khususnya dalam melindungi Perseroan dari such as phishing, weak password practices, and malicious
ancaman siber, seperti phishing, penggunaan kata sandi yang file downloads. By strengthening employee awareness and
lemah, dan pengunduhan file berbahaya. Dengan meningkatkan understanding of good security practices, including identity
kesadaran dan pemahaman karyawan terkait praktik verification, strong password management, and vigilance
keamanan yang baik, termasuk verifikasi identitas, manajemen against suspicious emails or links, the Company significantly
kata sandi yang kuat, serta kewaspadaan terhadap email reduces exposure to cyber risks.
atau tautan mencurigakan, Perseroan dapat secara signifikan
mengurangi risiko serangan siber.
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4. Melaksanakan Vulnerability Assessment dan Penetration 4. Conducted Vulnerability Assessment and Penetration Testing
Testing (VAPT) terhadap aset TI yang bersifat kritikal, (VAPT) on critical IT assets with the involvement of independent
dengan melibatkan pihak independen profesional. Perseroan professional parties. The Company is committed to proactively
berkomitmen untuk secara proaktif mengidentifikasi dan identifying and mitigating potential security vulnerabilities within
memitigasi potensi kerentanan keamanan pada sistem dan its essential information systems and technology infrastructure.
infrastruktur teknologi informasi yang bersifat esensial. Kegiatan This activity aims to assess system vulnerability levels, test the
ini bertujuan untuk menilai tingkat kerentanan sistem, menguji effectiveness of existing security controls, and serve as the basis
efektivitas pengendalian keamanan yang telah diterapkan, serta for developing remediation plans to continuously strengthen the
menjadi dasar penyusunan rencana perbaikan (remediation Company’s cybersecurity posture.
plan) guna memperkuat postur keamanan siber Perseroan
secara berkelanjutan.
Rencana Pengembangan TI Tahun 2026
IT Development Plan for 2026
Untuk semakin meningkatkan performa TI, Perseroan telah To further enhance IT performance, the Company has formulated
menyusun rencana pengembangan TI untuk tahun mendatang, an IT development plan for the coming year, which includes, among
yaitu diantaranya: others:
1. Membangun arsitektur data terpusat (data lake) untuk 1. Develop a centralized data architecture (data lake) to support
mendukung analitik dan pengambilan keputusan. Inisiatif analytics and decision-making. This initiative enables the
ini memungkinkan Perseroan untuk menghimpun data dari Company to consolidate data from various core systems into
berbagai sistem utama ke dalam satu ekosistem data a single managed data ecosystem. The data lake will serve
yang terkelola. Data lake ini akan menjadi fondasi bagi as the foundation for advanced analytics and the application
pengembangan analitik lanjutan dan pemanfaatan teknologi of artificial intelligence technologies to generate more
kecerdasan buatan guna menghasilkan wawasan bisnis yang comprehensive business insights, support strategic planning,
lebih komprehensif, mendukung perencanaan strategis, serta and improve the quality of management decision-making.
meningkatkan kualitas pengambilan keputusan manajemen.
2. Implementasi sistem Fleet Management dan Route 2. Implement a Fleet Management and Route Optimization system
Optimization yang terintegrasi dengan sistem ERP untuk integrated with the ERP system to support fleet management
melakukan proses pengelolaan armada dan optimasi rute processes and distribution route optimization. This solution
distribusi. Solusi ini dirancang untuk meningkatkan efisiensi is designed to improve trip planning efficiency, enable real-
perencanaan perjalanan, pemantauan aktivitas armada time monitoring of fleet activities, and optimize the utilization
secara real-time, serta optimalisasi penggunaan sumber daya of transportation resources to achieve greater logistics cost
transportasi untuk menghasilkan efisiensi biaya logistik. efficiency.
3. Peluncuran Integrated Customer Portal sebagai sarana layanan 3. Launch an Integrated Customer Portal as an end-to-end digital
digital end-to-end, menjadi solusi satu pintu bagi pelanggan service platform, serving as a single gateway for customers
untuk mengakses berbagai layanan secara mandiri. Portal ini to access various services independently. The portal enables
dirancang untuk mendukung pemantauan status pesanan, customers to monitor order status, manage and pay invoices,
pengelolaan dan pembayaran tagihan, pengajuan pesanan submit new orders, and monitor certain inventories managed by
baru, serta pemantauan inventori tertentu yang dikelola the Company. This development forms part of the Company’s
Perseroan. Pengembangan ini merupakan bagian dari upaya efforts to continuously enhance service quality, information
Perseroan dalam meningkatkan kualitas layanan, transparansi transparency, and overall customer experience.
informasi, dan pengalaman pelanggan secara berkelanjutan.
4. Implementasi asisten digital berbasis AI untuk mendukung 4. Implement an AI-based digital assistant to support customer
layanan pelanggan pada kanal tertentu. Solusi ini diharapkan service across selected channels. This solution is expected
dapat membantu pelanggan memperoleh informasi dan to help customers obtain information and conduct basic
melakukan interaksi dasar secara lebih cepat, konsisten, dan interactions more quickly, consistently, and efficiently, while also
efisien, sekaligus menjadi fondasi pengembangan layanan serving as the foundation for the broader development of AI-
berbasis AI yang lebih luas di masa mendatang. driven services in the future.
5. Pengembangan integrasi elektronik untuk percepatan proses 5. Develop electronic integration to accelerate billing processes and
penagihan dan peningkatan arus kas melalui proses penerbitan improve cash flow through the automated issuance of E-Faktur.
E-Faktur secara otomatis. Inisiatif ini memungkinkan penerbitan This initiative enables faster and more integrated issuance and
dan distribusi dokumen penagihan secara lebih cepat dan distribution of billing documents, thereby shortening the billing
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terintegrasi, sehingga mempercepat siklus penagihan, cycle, improving payment timeliness, and supporting more
meningkatkan ketepatan waktu penerimaan pembayaran, effective cash flow management.
serta mendukung pengelolaan arus kas Perseroan secara lebih
optimal.
6. Melakukan pengembangan lanjutan atas Identity and 6. Continue the development of Identity and Access Management
Access Management (IAM) dan akses pengguna serta (IAM), user access controls, and endpoint security systems
sistem keamanan endpoint dengan cakupan yang lebih with broader and more measurable coverage. This includes
luas dan terukur, mencakup penguatan pengendalian akses strengthening role-based access controls, improving visibility
berbasis peran, peningkatan visibilitas aktivitas pengguna of user and device activities, and enhancing cyber incident
dan perangkat, serta peningkatan kemampuan deteksi dan detection and response capabilities. These measures are
respons insiden keamanan siber. Langkah tersebut ditujukan intended to strengthen the protection of information assets,
untuk memperkuat perlindungan terhadap aset informasi, improve readiness in responding to cyber threats, and ensure
meningkatkan kesiapan respons terhadap ancaman siber, serta the continuity of the Company’s operational services.
menjaga keberlangsungan layanan operasional Perseroan.
Sistem Pengendalian Internal
Internal Control System
Sistem Pengendalian Internal merupakan proses yang terintegrasi The Internal Control System constitutes an integrated process
dalam seluruh aktivitas Perseroan dan dilaksanakan secara embedded in all of the Company’s activities and carried out on
berkelanjutan oleh pimpinan dan seluruh pegawai untuk an ongoing basis by management and all employees to provide
memberikan keyakinan yang memadai atas pencapaian tujuan reasonable assurance regarding the achievement of the Company’s
Perseroan. Sistem ini dirancang untuk memastikan bahwa objectives. The system is designed to ensure that the Company’s
kegiatan Perseroan berjalan secara tertib, terkendali, efisien, activities are conducted in an orderly, controlled, efficient, and
dan efektif. Penerapan Sistem Pengendalian Internal mencakup effective manner. Its implementation encompasses all stages
seluruh tahapan kegiatan, mulai dari perencanaan, pelaksanaan, of activity, from planning and execution to supervision and
pengawasan, hingga pertanggungjawaban. Melalui mekanisme accountability. Through this mechanism, the Company ensures
tersebut, Perseroan memastikan bahwa proses operasional dan that operational processes and decision-making are carried out
pengambilan keputusan dilaksanakan secara konsisten, sesuai consistently, in accordance with established policies, and in support
dengan kebijakan yang ditetapkan, serta mendukung pencapaian of optimal performance achievement.
kinerja yang optimal.
Sistem Pengendalian Internal dikelola oleh Direksi, yang bertanggung The Board of Directors manages the Internal Control System and
jawab memastikan penerapannya dengan baik dan menciptakan bears responsibility for ensuring its effective implementation, as
lingkungan yang mendukung integritas dan akuntabilitas, sehingga well as for fostering an environment that upholds integrity and
Perseroan dapat beroperasi secara efektif dan bertanggung jawab. accountability so that the Company operates effectively and
Penerapannya di Perseroan meliputi: responsibly. The implementation within the Company includes:
1. Lingkungan pengendalian internal yang terstruktur dan 1. A structured and disciplined internal control environment;
disiplin;
2. Identifikasi dan penilaian risiko yang berkaitan dengan 2. Identification and assessment of risks associated with the
berbagai aktivitas bisnis Perseroan; Company’s various business activities;
3. Sistem informasi yang relevan dan kualitas informasi yang 3. Relevant information systems, the quality of information
dihasilkan, serta komunikasi individual dalam peran dan generated, and clear communication of individual roles and
tanggung jawabnya sehubungan dengan pengendalian responsibilities in relation to internal control;
internal;
4. Kegiatan pengawasan yang senantiasa dilakukan dalam 4. Ongoing oversight activities in determining and implementing
menentukan kebijakan dan prosedur yang ditetapkan management policies and procedures; and
manajemen; serta
5. Pemantauan dan tindakan koreksi atas penyimpangan 5. Monitoring and corrective actions for any identified deviations.
yang terjadi.
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Penerapan sistem pengendalian internal Perseroan telah dituangkan The Company has formalized the implementation of its internal
dalam Pedoman Perilaku Bisnis dan dokumen acuan, yang meliputi control system in its Business Code of Conduct and supporting
Quality Manual (QM), Quality System Procedure (QSP), Standard reference documents, including the Quality Manual (QM), Quality
Operating Procedure (SOP), dan Working Instruction (WI) terkait System Procedures (QSP), Standard Operating Procedures (SOP),
seluruh kegiatan yang berhubungan langsung dengan produksi and Working Instructions (WI) covering all activities directly related
maupun kegiatan-kegiatan penunjang lainnya yang akan terus to production as well as supporting functions, which continue to
disempurnakan. undergo refinement.
Kesesuaian dengan Kerangka Kerja
Pengendalian Internal COSO
Compliance with the COSO Internal Control Framework
Kerangka kerja sistem pengendalian internal yang menjadi acuan The Company refers to the Committee of Sponsoring Organizations
Perseroan adalah kerangka kerja terbaik (best practices) yang telah of the Treadway Commission (COSO) Internal Control Framework,
dipraktikkan oleh perusahaan-perusahaan di dunia, yaitu Committee recognized globally as a best practice framework, as the basis for
of Sponsoring Organizations of the Treadway Commission (COSO) its internal control system. COSO defines internal control through
Internal Control Framework. COSO menjelaskan pengendalian five key components: control environment, risk assessment, control
internal dalam 5 unsur utama, yaitu lingkungan pengendalian, activities, information and communication, and monitoring. The
assessment risiko, aktivitas pengendalian, informasi dan komunikasi, Company’s implementation of these components is described as
serta monitoring. Aktualisasinya di Perseroan adalah sebagai berikut: follows:
Prinsip Aktualisasi
Principle Actualization
KOMPONEN 1: LINGKUNGAN PENGENDALIAN
COMPONENT 1: CONTROL ENVIRONMENT
Menunjukkan komitmen terhadap integritas dan nilai-nilai etika Telah diterapkan
Demonstrate commitment to integrity and ethical values Applied
Melakukan pengawasan yang bertanggung jawab Telah diterapkan
Carry out responsible supervision Applied
Menetapkan struktur, wewenang, dan tanggung jawab Telah diterapkan
Determined structure, authority, and responsibility Applied
Menunjukkan komitmen terhadap kompetensi Telah diterapkan
Demonstrate commitment to competence Applied
Menegakkan akuntabilitas Telah diterapkan
Ensure accountabillity Applied
KOMPONEN 2: PENILAIAN RISIKO
COMPONENT 2: RISK ASSESSMENT
Menentukan tujuan yang sesuai Telah diterapkan
Determine the goals Applied
Identifikasi dan analisis risiko Telah diterapkan
Risk identification and analysis Applied
Penilaian risiko atas fraud Telah diterapkan
Risk assessment on fraud Applied
Identifikasi dan analisis perubahan yang signifikan Telah diterapkan
Identification and analysis of significant changes Applied
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Prinsip Aktualisasi
Principle Actualization
KOMPONEN 3: KEGIATAN PENGENDALIAN
COMPONENT 3: CONTROL ACTIVITIES
Pemilihan dan pengembangan kegiatan pengendalian Telah diterapkan
Selection and development of control activities Applied
Pemilihan dan pengembangan pengendalian terhadap teknologi Telah diterapkan
Selection and development of control over technology Applied
Implementasi melalui kebijakan dan prosedur Telah diterapkan
Implementation of policy and procedures Applied
KOMPONEN 4: INFORMASI DAN KOMUNIKASI
COMPONENT 4: INFORMATION AND COMMUNICATION
Menggunakan informasi yang relevan Telah diterapkan
Use relevant information Applied
Komunikasi secara internal Telah diterapkan
Internal communication Applied
Komunikasi secara eksternal Telah diterapkan
External communication Applied
KOMPONEN 5: PEMANTAUAN
COMPONENT 5: MONITORING
Melakukan evaluasi berkelanjutan dan/atau terpisah Telah diterapkan
Conduct continuous and/or separate assessments Applied
Mengevaluasi dan mengkomunikasikan "deficiencies" (kelemahan) Telah diterapkan
Evaluate and communicate "deficiencies" (weaknesses) Applied
Pengendalian Keuangan dan Operasional
Financial and Operational Control
Perseroan berkomitmen untuk menyajikan informasi keuangan The Company is committed to presenting financial and operational
dan operasional secara andal, adil, dan transparan kepada seluruh information in a reliable, fair, and transparent manner to all
pihak yang berkepentingan dengan mengacu pada standar stakeholders, in accordance with the prevailing accounting standards
akuntansi yang berlaku di Indonesia. Komitmen tersebut didukung in Indonesia. This commitment is supported by the implementation
oleh penerapan sistem pengendalian internal yang dirancang of an internal control system designed to ensure the reliability of
untuk menjamin keandalan pencatatan transaksi serta kecukupan transaction recording and the adequacy of controls over all financial
pengendalian atas seluruh aktivitas keuangan dan operasional and operational activities. Such information serves as a basis for
Perseroan. Informasi tersebut menjadi dasar dalam pengambilan sound economic decision-making and plays an essential role in
keputusan ekonomi yang tepat, serta berperan penting dalam the Company’s operational planning and control. The system also
perencanaan dan pengendalian operasional Perseroan. Sistem provides guidance for management in managing the Company’s
ini juga memberikan panduan bagi manajemen untuk mengelola operations efficiently.
operasi Perseroan secara efisien.
Selain itu, pengendalian operasional dilaksanakan melalui penerapan In addition, operational controls are implemented through policies
kebijakan dan prosedur yang dirancang untuk mencapai sasaran and procedures designed to achieve the Company’s objectives
dan target Perseroan. Sistem ini juga memastikan ketersediaan and targets. The system ensures the availability of accurate and
Laporan Keuangan yang akurat dan memadai, serta menjamin adequate Financial Statements and safeguards compliance with
kepatuhan terhadap hukum dan peraturan yang berlaku. Dengan applicable laws and regulations. Through this framework, the
demikian, Perseroan berkomitmen untuk menjaga integritas, Company upholds integrity, transparency, and accountability across
transparansi, dan akuntabilitas dalam setiap aspek operasionalnya. all aspects of its operations.
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Evaluasi terhadap Efektivitas Sistem Pengendalian Internal
Evaluation of Internal Control System Effectiveness
Perseroan terus memastikan penerapan sistem pengendalian The Company continuously ensures the implementation of an
internal yang efektif dengan melibatkan seluruh anggota effective internal control system by involving all management
manajemen dan karyawan. Proses evaluasi berkala yang dilakukan members and employees. Periodic evaluations conducted by the
oleh Unit Audit Internal menunjukkan bahwa sistem ini berhasil Internal Audit Unit show that this system successfully supports the
mendukung pencapaian tujuan Perseroan, menjamin keandalan achievement of the Company’s goals, ensures the reliability of
Laporan Keuangan, dan memastikan kepatuhan terhadap Financial Statements, and ensures compliance with applicable laws
peraturan yang berlaku. Hasil evaluasi ini kemudian disampaikan and regulations. The evaluation results are then submitted to the
kepada Direksi, Komite Audit, dan Dewan Komisaris untuk dianalisis Board of Directors, Audit Committee, and Board of Commissioners
lebih lanjut, agar saran-saran perbaikan dan pengembangan dapat for further analysis so that recommendations for improvements and
diterapkan dengan optimal. development can be implemented optimally.
Pernyataan Direksi dan/atau Dewan Komisaris atas Kecukupan
Sistem Pengendalian Internal
Statement of the Board of Directors and/or Board of Commissioners on the
Adequacy of the Internal Control System
Berdasarkan hasil penelaahan serta diskusi yang dilakukan bersama Based on the review and discussions conducted with Management,
Manajemen, Komite Audit, Auditor Independen, Audit Internal, the Audit Committee, the Independent Auditor, Internal Audit,
dan unit kerja terkait lainnya, Direksi dan Dewan Komisaris menilai and other relevant work units, the Board of Directors and the
bahwa Sistem Pengendalian Internal Perseroan telah memadai Board of Commissioners conclude that the Company’s Internal
dalam mendukung proses identifikasi dan pengelolaan risiko yang Control System is adequate in supporting the identification and
dihadapi Perseroan. management of risks faced by the Company.
Penilaian tersebut mencerminkan bahwa mekanisme pengendalian This assessment reflects that the control mechanisms in place
yang diterapkan telah berjalan secara efektif dalam mendukung have operated effectively in supporting operational activities and
kegiatan operasional dan pengambilan keputusan. Perseroan decision-making processes. The Company continuously undertakes
secara berkelanjutan melakukan langkah-langkah perbaikan dan improvements and enhancements to strengthen the effectiveness
penyempurnaan guna memperkuat efektivitas Sistem Pengendalian of the Internal Control System, in line with the development
Internal seiring dengan perkembangan kegiatan usaha dan of its business activities and the increasing complexity of risks
kompleksitas risiko yang dihadapi. encountered.
Sistem Manajemen Risiko
Risk Management System
Dalam menjalankan kegiatan usahanya, Perseroan menyadari In conducting its business activities, the Company recognizes that
adanya eksposur risiko yang dinamis dan melekat pada aktivitas dynamic risk exposures are inherent in its operations. Accordingly, the
bisnis. Oleh karena itu, Perseroan menerapkan pengelolaan risiko Company implements a proactive and integrated risk management
secara proaktif dan terintegrasi untuk menjaga pertumbuhan bisnis approach to safeguard sound business and operational growth,
dan operasional yang sehat, sekaligus memastikan keberlanjutan while ensuring that business sustainability remains within the
usaha tetap berada dalam koridor risk appetite yang telah established risk appetite.
ditetapkan.
Manajemen risiko tidak diposisikan semata sebagai fungsi The Company does not position risk management solely as a
pengendalian, melainkan sebagai bagian dari proses pengambilan control function. Instead, it forms an integral part of the Company’s
keputusan strategis Perseroan. Efektivitas pengelolaan risiko menjadi strategic decision-making process. Effective risk management
salah satu faktor kunci dalam pencapaian tujuan usaha, penguatan serves as a key factor in achieving business objectives, strengthening
daya saing, serta ketahanan Perseroan dalam menghadapi competitiveness, and enhancing the Company’s resilience in
dinamika industri dan kondisi eksternal. responding to industry dynamics and external conditions.
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Sistem ini dirancang untuk mengidentifikasi, menganalisis, dan The system is designed to identify, analyze, and manage risks
mengelola risiko yang dapat memengaruhi pencapaian tujuan that may affect the achievement of business objectives, through
bisnis, dengan pendekatan proaktif untuk mengelola risiko finansial, a proactive approach in managing financial, operational, and
operasional, dan reputasi secara efektif. Mengacu pada standar reputational risks effectively. Referring to ISO 9001:2008 standards,
ISO 9001:2008, sistem ini mencakup proses identifikasi, evaluasi, dan the system encompasses the processes of risk identification,
pengendalian risiko-risiko yang dapat menghambat aktivitas bisnis evaluation, and control to address risks that may hinder business
dan kelangsungan usaha Perseroan. activities and the Company’s business continuity.
Profil dan Mitigasi Risiko
Risk Profile and Mitigation
[IR-4D]
Pada tahun 2025, risiko yang dihadapi serta upaya mitigasinya In 2025, the Company identified the following risks and
adalah sebagai berikut: implemented the corresponding mitigation measures:
Jenis Risiko Penjelasan Risiko Upaya Mitigasi Risiko
Types of Risk Risk Description Risk Mitigation Measures
Kesinambungan Dalam melakukan kegiatan usahanya terutama Perseroan menggunakan tangki penyimpanan dengan
pasokan listrik dalam kegiatan produksi, Perseroan membutuhkan kapasitas yang mampu memenuhi kebutuhan para
Risk of electricity kesinambungan pasokan listrik yang memadai untuk pelanggan selama beberapa hari. Perseroan juga
continuity menjalankan fasilitas produksinya. memiliki fasilitas produksi yang tersebar di berbagai
In carrying out its business activities, especially in lokasi untuk meminimalisir risiko terjadinya kegagalan
production activities, the Company requires a continuous penyerahan produk kepada pelanggan. Perseroan terus
adequate electricity supply to operate its production berupaya menjalin aliansi strategis dengan perusahaan
facilities. sejenis untuk saling menjamin kesinambungan pasokan.
The Company uses storage tabks with capacity that are
capable of meeting customer demand for several days.
The Company also owns production facilities located
across numerous locations to minimize the risk of failure
in delivering goods to customers. The Company strives to
establish strategic partnerships with similar companies
to ensure supply continuity.
Risiko produksi Perseroan mengalami kemungkinan atas berhentinya Perseroan menerapkan ISO 9001:2008 tentang sistem
berhenti proses produksi secara tidak terduga yang disebabkan manajemen mutu untuk meminimalisir risiko. Perseroan
tidak terduga oleh faktor-faktor internal, seperti kerusakan mesin, juga menggunakan sistem back-up yang memadai untuk
Risk of production peralatan, maupun faktor-faktor dari luar, misalnya menjaga kelangsungan pasokan bagi para pelanggan,
disruptions bencana alam dan pemadaman listrik dalam skala baik secara in-house atau dalam tangki penyimpanan
besar. pelanggan, serta dukungan penuh jaringan aliansi untuk
The Company faces the possibility of disruptions in memenuhi kebutuhan suplai ke pelanggan.
production due to either internal factors, such as damage The Company implements ISO 9001:2008 concerning
to machines and equipment, or external factors, such as Quality Management Systems to minimize risks. The
natural disasters and large-scale power outages. Company also uses an adequate backup system to
maintain supply chain continuity to customers, in-house
or in customers’ storage tanks, and alliance network
support ro meet customer demand.
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Enabling Life
Jenis Risiko Penjelasan Risiko Upaya Mitigasi Risiko
Types of Risk Risk Description Risk Mitigation Measures
Risiko persaingan Pasar gas industri di Indonesia sangat kompetitif. Perseroan selalu berupaya menerapkan strategi dan
usaha Namun, Perseroan optimis dapat mempertahankan kebijakan yang tepat untuk memperkuat posisinya di
Risk of business keunggulannya secara kompetitif dengan melakukan pasar gas industri di Indonesia. Perseroan juga aktif
competition penelitian dan pengembangan aplikasi gas industri, mempertahankan dan meningkatkan keunggulan
meningkatkan efisiensi, dan memanfaatkan jaringan bersaingnya.
distribusi yang dimilikinya. The Company strives to implement the right strategy
The industrial gas market in Indonesia is considered and policy to strengthen its Indonesian industrial gas
to be very competitive. Nevertheless, the Company is market position. Furthermore, the Company also actively
optimistic that it can maintain its competitive advantage maintains and improves its competitive advantage.
by researching and developing industrial gas applications,
improving efficiency, and using its distribution network.
Risiko Meskipun Perseroan membukukan tingkat pertumbuhan Perseroan selalu berupaya menerapkan strategi dan
ketidakmampuan yang relatif tinggi, namun Perseroan tidak dapat kebijakan yang tepat untuk memperkuat posisinya di
mempertahankan menjamin dapat mencapai tingkat pertumbuhan yang pasar gas industri di Indonesia. Perseroan juga aktif
atau meningkatkan sama di masa mendatang. mempertahankan dan meningkatkan keunggulan
pertumbuhan yang Despite recording relatively high growth, the Company bersaingnya.
telah dicapai di cannot guarantee that it will achieve the same growth The Company strives to implement the right strategy
masa mendatang rate. and policy to strengthen its Indonesian industrial gas
Risk of inability market position. Furthermore, the Company also actively
to maintain or maintains and improves its competitive advantage.
increase future
growth
Risiko tidak dapat Dalam memperdagangkan produk-produknya, Perseroan senantiasa memperluas jangkauan
diperpanjangnya Perseroan melakukan penjualan berdasarkan perjanjian. pelanggannya dengan mencari pelanggan-pelanggan
kontrak-kontrak Tidak ada jaminan bahwa perjanjian ini akan diperbarui baru dan tetap menjaga hubungan yang harmonis
Perseroan dengan atau diperpanjang, atau bahwa syarat-syarat dari dengan pelanggan eksisting.
para pelanggannya pembaruan atau perpanjangan tersebut akan sama The Company strives to expand its customer reach by
Risk of non-renewal dengan perjanjian yang ada pada saat ini. looking for new customers and maintaining synergy with
of contract with its existing customers.
customers Saat ini, Perseroan memiliki kontrak dengan para
pelanggannya dengan jangka waktu yang bervariasi
dari 1 hingga 15 tahun. Sebagian besar kontrak tersebut
memiliki klausul perpanjangan secara otomatis, sehingga
setelah berakhirnya jangka waktu, perjanjian akan
diperbaharui secara otomatis. Namun, hal tersebut tidak
menghilangkan hak dari para pihak untuk mengakhiri
perjanjian berdasarkan ketentuan yang telah disepakati
sebelumnya.
In selling its products, the Company uses sales contracts
with its customers. There is no guarantee that the
contract will be renewed or extended or that the terms
of any such renewal or extension will be the same as the
existing agreement.
Currently, the Company has agreements with its
customers with terms varying from 1 to 15 years. Most
of these contracts have automatic renewal clauses.
After the term ends, the agreement will be renewed
automatically. However, it does not eliminate the rights of
the parties to terminate the contract based on previously
agreed terms.
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Tata Kelola Perusahaan
Good Corporate Governance
Jenis Risiko Penjelasan Risiko Upaya Mitigasi Risiko
Types of Risk Risk Description Risk Mitigation Measures
Risiko kegagalan Rencana ekspansi Perseroan dapat menghadapi Dalam melakukan kegiatan ekspansi, Perseroan
dan/atau masalah teknis dan lingkungan, keterlambatan konstruksi senantiasa melakukan perencanaan dan studi
keterlambatan dan operasional, serta kondisi lingkungan dan geografis, kelayakan secara mendalam dan komprehensif untuk
rencana ekspansi termasuk kondisi cuaca yang buruk. Kesuksesan meminimalisir risiko-risiko yang mungkin muncul pada
Perseroan pengembangan dan pembangunan ditentukan oleh, saat pelaksanaannya.
Risk of failure antara lain, pengadaan dan konstruksi, diperolehnya izin In implementing its expansion plans, the Company
and/or delay in pembangunan pabrik dari pemerintah setempat dan carries out in-depth and comprehensive planning and
the Company’s pelaksanaan pembangunan secara tepat waktu. feasibility studies to minimize risks that may arise during
expansion plan The Company’s expansion plan may encounter the implementation.
technical and environmental problems, construction and
operational delays, and environmental and geographic
issues, including adverse or extreme weather. A
successful development is determined by procurement
and construction, obtaining permits for plant construction
from local governmental agencies, and building the
facilities promptly.
Risiko Dalam melakukan kegiatan operasinya, Perseroan Perseroan selalu mengikuti perkembangan dan
ketertinggalan harus selalu mengikuti perkembangan teknologi agar perubahan teknologi terutama di bidang yang berkaitan
teknologi mampu bersaing di pasar yang semakin kompetitif. dengan gas industri. Perseroan aktif mencari informasi,
Risk of being Perkembangan teknologi akan meningkatkan efisiensi melakukan penelitian dan pengembangan, dan
left behind in kegiatan operasi maupun produksi. berperan serta dalam asosiasi-asosiasi industri gas,
technology In carrying out its operations, the Company must closely serta mengadopsi teknologi terbaru yang bermanfaat.
follow technological developments in order to remain The Company continues to follow technological
competitive in an increasingly competitive market. developments and changes, especially those related to
Technological developments will enhance the efficiency industrial gas. The Company actively seeks information,
of operations and production. conducts research and development, participates in
various gas industry associations, and adopts beneficial
new technologies.
Risiko Perkembangan teknologi juga harus diimbangi dengan Perseroan secara aktif mengembangkan kemampuan
keterlambatan peningkatan kemampuan SDM dalam memahami SDM yang dimilikinya melalui pelatihan dan
SDM dalam penggunaan teknologi melalui proses pembelajaran pengembangan agar mampu mengikuti dan
mengikuti yang berkesinambungan. mengadopsi perkembangan teknologi yang pesat.
perkembangan Technological developments should be balanced with Pelatihan-pelatihan rutin dilakukan dengan menetapkan
teknologi the enhancement of human capital capabilities to target-target yang ingin dicapai, salah satunya
Risk of incapability understand the use of technology through a continuous penguatan kompetensi SDM, khususnya di bidang gas
of human capital learning process. industri dan teknologi.
to keep up with The Company actively develops the capabilities of its
technological HR through training and development to keep up with
developments rapid technological advancements. Training programs
are regularly conducted with defined targets, including
strengthening HR competencies, particularly in the
industrial gas and technology sectors.
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Types of Risk Risk Description Risk Mitigation Measures
Risiko Kesuksesan kegiatan usaha Perseroan bergantung Perseroan memerlukan tenaga kerja yang berkualitas
ketidakmampuan pada komitmen karyawan serta kemampuan Perseroan dan terampil di bidangnya. Agar dapat mempertahankan
Perseroan untuk dalam memotivasi dan mempertahankan mereka. karyawan yang berkualitas, Perseroan menerapkan
menarik minat dan Perseroan menghadapi persaingan dengan perusahaan skema kompensasi yang kompetitif dibandingkan para
mempertahankan lain yang berusaha untuk mempekerjakan pegawai yang pesaingnya, termasuk menyediakan pengembangan
karyawan yang berkualitas. karier dan memfasilitasi pelatihan. Selain itu, program
menguasai The success of the Company’s business depends on ESA dan MESOP yang dilakukan oleh Perseroan juga
keterampilan employees’ commitment and the Company’s ability bertujuan untuk memperkuat rasa kepemilikan (sense of
tertentu dalam to motivate and retain them. The Company competes belonging) karyawan terhadap Perseroan.
jumlah yang with other companies seeking to employ top-quality The Company requires qualified and skilled workers. To
memadai employees. retain top-quality employees, the Company provides
Risk of incapability competitive compensation schemes compared to
of the Company to competitors, including career development and training
attract and retain facilities. In addition, ESA and MESOP programs aim
employees who to strengthen employees’ sense of belonging to the
master certain Company.
skills in sufficient
numbers
Risiko kecelakaan Beberapa produk Perseroan merupakan produk gas Perseroan menerapkan Kebijakan Health and Safety
kerja yang dikemas dalam tabung bertekanan tinggi dan Environment (HSE) dan Keamanan dan Keselamatan
Risk of work-related produk cair yang memiliki temperatur yang sangat Kerja (K3) secara ketat. Sarana dan prasarana yang
accident rendah. Penanganan produk-produk ini harus dilakukan digunakan, seperti tabung-tabung bertekanan tinggi
dengan hati-hati. Kelalaian dalam menangani produk- selalu diuji hidrostatis secara rutin. Para pekerja wajib
produk tersebut dapat menimbulkan kecelakaan kerja. menggunakan alat-alat penunjang keselamatan kerja
Risiko ini juga berpotensi terjadi dalam proses distribusi (PKK) dan peralatan penunjang lainnya.
kepada para pelanggan. The Company strictly implements Occupational Health,
Some of the Company’s products are gas products Safety and Environment (OHSE) policies. Facilities and
packaged in high-pressure tubes and liquid products infrastructure, such as high-pressure tubes, are regularly
with very low temperatures. These products should be hydrostatically tested. All workers must use personal
handled with care. Failure to handle these products can protective equipment (PPE) and other supporting
cause work-related accidents. In addition, this risk may equipment.
also occur during distribution to customers.
Risiko tuntutan Dalam beberapa perjanjian dengan para pelanggan, Perseroan berkomitmen untuk mematuhi perjanjian yang
ganti rugi apabila Perseroan memberikan jaminan atas produk dan telah disepakati dengan pelanggannya. Apabila terdapat
Perseroan gagal layanan yang diberikan sesuai waktu dan spesifikasi hal-hal tertentu yang menyebabkan persyaratan tidak
memenuhi yang telah ditentukan. Kegagalan untuk memenuhi dapat dipenuhi, termasuk kesinambungan pasokan dan
persyaratan- tenggat waktu atau spesifikasi yang disepakati dapat volume pasokan, maka Perseroan akan tetap berupaya
persyaratan dalam menyebabkan Perseroan wajib membayar denda atau memenuhi persyaratan tersebut dengan berbagai solusi,
perjanjian dengan ganti rugi yang cukup substansial sehingga berdampak seperti mengalihkan pasokan yang bersumber dari
para pelanggannya negatif terhadap kinerja keuangan Perseroan. Selain pabrik (plant) lain milik Perseroan ataupun dari pihak
Risk of claim for itu, hal tersebut juga dapat merusak reputasi Perseroan ketiga.
compensation pada industri terkait atau terhadap pelanggan. The Company is committed to complying with the
in the event the Some agreements between the Company and customers requirements stated in the agreements with its
Company fails ensure the guarantee for products and services by customers. If certain conditions cause non-fulfillment,
to comply with determined time and specifications. Failure to meet including supply continuity and volume, the Company
the terms of deadlines or specifications may cause the Company to will seek solutions, such as redirecting supply from other
agreements with pay penalties or compensation that is substantial enough plants owned by the Company or third parties.
customers to hurt the Company’s financial performance. Moreover,
it may damage the Company’s reputation in related
industries or customers.
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Tata Kelola Perusahaan
Good Corporate Governance
Jenis Risiko Penjelasan Risiko Upaya Mitigasi Risiko
Types of Risk Risk Description Risk Mitigation Measures
Risiko keterbatasan Sehubungan dengan perluasan bisnis Perseroan yang Dalam melakukan ekspansi kegiatan usaha, Perseroan
sumber pendanaan pesat dalam beberapa tahun terakhir, Perseroan melakukan diversifikasi sumber pendanaan, di antaranya
terkait ekspansi telah mendanai kebutuhan modal kerja dan belanja melalui kas internal, pinjaman bank, penerbitan obligasi,
bisnis modal terutama melalui kas internal, utang bank, dan dan penerbitan instrumen bersifat utang dan ekuitas
Risk of limited tambahan modal. Kebutuhan modal kerja dan belanja lainnya.
funding sources modal Perseroan dapat meningkat di masa depan seiring In expanding its business, the Company diversifies
related to business dengan upaya Perseroan dalam melakukan ekspansi funding sources, including internal cash, bank loans, bond
expansion bisnisnya. Perseroan sangat mungkin memerlukan issuance, and other debt and equity instruments.
tambahan dana eksternal untuk kebutuhan pendanaan.
Kemampuan Perseroan dalam meningkatkan tambahan
modal bergantung pada kinerja dan kondisi keuangan
yang baik serta kesuksesan dalam mengeksekusi
strategi-strateginya, didukung kondisi keuangan,
ekonomi, peraturan dan pasar serta kondisi lainnya, yang
sebagian besar berada di luar kendali Perseroan.
Due to the rapid expansion of the Company’s business
in recent years, the Company funds its working capital
and capital expenditures through internal cash, bank
loans, and additional capital. These requirements may
increase in the future in line with expansion efforts. The
Company may require additional external funds. The
ability to raise additional capital depends on financial
performance, financial condition, and successful strategy
implementation, supported by financial, economic,
regulatory, and market conditions, most of which are
beyond the Company’s control.
Risiko terkait Perseroan bergantung pada sistem TI yang terintegrasi Perseroan menggunakan infrastruktur TI yang andal
kegagalan sistem untuk mendukung operasional harian, termasuk disertai dengan sistem cadangan (back-up system).
teknologi informasi pengelolaan ERP, pelacakan aset, dan infrastruktur digital Perseroan juga senantiasa melakukan peningkatan
(TI) lainnya. Kegagalan pada sistem TI dapat mengganggu berkala terhadap sistem TI yang diadopsinya.
Risk of Information kegiatan usaha Perseroan. Selain itu, sistem TI berisiko The Company uses reliable IT infrastructure supported
Technology (IT) mengalami kerusakan atau gangguan terhadap hal-hal by a backup system. The Company also updates its IT
system failure di luar kendali Perseroan, seperti kebakaran, bencana system on a regular basis.
alam, kegagalan sistem, pelanggaran keamanan, dan
virus. Setiap kerusakan dan gangguan yang terjadi
dapat berdampak material dan merugikan Perseroan.
The Company relies on an integrated IT system to
support its day-to-day operations, including ERP, asset
tracking, and other digital infrastructure. Failure in the IT
system can disrupt business activities. IT systems may
also be exposed to damage or disruption due to factors
beyond the Company’s control, such as fire, natural
disasters, system failure, security breaches, and viruses.
Any damage or disruption may materially affect the
Company.
Risiko kredit Risiko kredit merupakan risiko atas kerugian keuangan Perseroan mengelola dan mengendalikan risiko kredit
Credit risk Perseroan jika pelanggan atau pihak lain dari instrumen dari piutang usaha dan piutang lain-lain dengan
keuangan gagal memenuhi kewajiban kontraktualnya. memantau batasan periode tunggakan piutang pada
Risiko ini timbul terutama dari piutang usaha dan piutang tiap pelanggan.
lain-lain. The Company manages and controls credit risk from
Credit risk refers to the risk of financial loss if customers trade and other receivables by monitoring each
orother parties involved in the financial instruments fail to customer's accounts receivable days.
fulfill their contractual obligations. This risk comes mainly
from trade receivables and other receivables.
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Types of Risk Risk Description Risk Mitigation Measures
Risiko likuiditas Risiko perekonomian timbul karena adanya perubahan Dalam mengantisipasi risiko perekonomian yang
Liquidity risk kondisi perekonomian yang disebabkan oleh perubahan dapat disebabkan oleh perubahan di bidang fiskal dan
peraturan atau kebijakan yang dilakukan oleh Pemerintah moneter, perubahan kondisi politik dan sosial, Perseroan
dalam bidang fiskal dan moneter, perubahan kondisi melakukan diversifikasi pasar dengan memasarkan
politik, dan sosial. Apabila salah satu hal tersebut terjadi, produk gas pada berbagai sektor dan memberikan
hal ini dapat berpengaruh terhadap kegiatan dan perhatian lebih pada sektor-sektor yang lebih resisten,
prospek usaha Perseroan karena pertumbuhan usaha seperti sektor medis. Perseroan selalu berupaya
Perseroan juga bergantung pada kondisi perekonomian. mengembangkan aplikasi produk gas industri agar
Economic risk comes from the changes in economic dapat digunakan untuk macam-macam keperluan pada
conditions due to changes in regulations or policies by berbagai sektor industri.
the Government, such as fiscal and monetary policies, as To anticipate economic risk due to changes in fiscal and
well as changes in political and social conditions. These monetary policies and political and social conditions,
changes may affect the Company's business activities the Company diversifies its products by marketing gas
and outlook as the Company's business growth depends products in different sectors and observing other more
on economic conditions. resistant industries, such as the healthcare sector. The
Company strives to develop industrial gas product
applications for various industrial sectors.
Risiko kenaikan tarif Biaya listrik merupakan salah satu komponen biaya yang Perseroan menggunakan formula penyesuaian harga jual
dasar listrik paling signifikan bagi Perseroan. Adanya kenaikan tarif produk dengan memasukkan tarif dasar listrik sebagai
Risk of a rise in dasar listrik akan berpotensi memberikan dampak yang salah satu komponen dalam kontrak pelanggan. Apabila
electricity tariff signifikan bagi kinerja keuangan Perseroan. terjadi kenaikan tarif dasar listrik di masa yang akan
Electricity costs represent one of the most significant cost datang, maka harga jual produk juga akan mengalami
components for the Company. An increase in electricity kenaikan. Sementara untuk penjualan produk di luar
tariffs may significantly affect the Company’s financial perjanjian, Perseroan dapat menaikkan harga jual yang
performance. telah disesuaikan dengan kenaikan tarif dasar listrik.
The Company applies an adjusted selling price
formula by incorporating electricity tariffs as one of the
components in customer contracts. In the event of an
increase in electricity tariffs in the future, selling prices will
be adjusted accordingly. For sales outside contractual
agreements, the Company may increase selling prices in
line with the increase in electricity tariffs.
Risiko kenaikan Dalam melakukan kegiatan operasinya, Perseroan Perseroan menggunakan formula penyesuaian harga jual
harga bahan bakar juga membutuhkan bahan bakar minyak untuk produk dengan memasukkan harga bahan bakar minyak
minyak mengoperasikan armada distribusinya. Adanya kenaikan sebagai salah satu komponen dalam kontrak pelanggan.
Risk of a rise in fuel harga bahan bakar minyak dapat berdampak pada Apabila terjadi kenaikan harga bahan bakar minyak di
prices kinerja keuangan Perseroan. masa yang akan datang, maka harga jual produk juga
The Company requires fuel to operate its distribution akan mengalami kenaikan. Sementara untuk penjualan
fleet. An increase in fuel prices may affect the Company’s produk di luar perjanjian, Perseroan dapat menaikkan
financial performance. harga jual yang telah disesuaikan dengan kenaikan
harga bahan bakar minyak.
The Company applies an adjusted selling price formula
by incorporating fuel prices as one of the components
in customer contracts. In the event of an increase in
fuel prices in the future, selling prices will be adjusted
accordingly. For sales outside contractual agreements,
the Company may increase selling prices in line with the
increase in fuel prices.
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Tata Kelola Perusahaan
Good Corporate Governance
Jenis Risiko Penjelasan Risiko Upaya Mitigasi Risiko
Types of Risk Risk Description Risk Mitigation Measures
Risiko fluktuasi Dalam melakukan kegiatan usahanya, Perseroan juga Perseroan aktif melakukan review atas pinjaman bank.
tingkat suku bunga menggunakan sumber pendanaan eksternal seperti Perseroan juga senantiasa mengawasi pergerakan
Risk of interest rate utang jangka panjang dan instrumen pendanaan tingkat suku bunga untuk meminimalisir dampak
fluctuations eksternal lainnya. Beberapa pendanaan eksternal negatif terhadap posisi keuangannya. Untuk mengukur
tersebut memiliki tingkat suku bunga mengambang risiko pasar atas pergerakan suku bunga, Perseroan
yang berpotensi terhadap suku bunga dan imbal hasil menganalisis pergerakan margin suku bunga dan profil
yang berlaku di pasar. Eksposur risiko tingkat suku jatuh tempo aset dan liabilitas keuangan berdasarkan
bunga Perseroan timbul terutama dari pinjaman yang jadwal perubahan suku bunga.
diperoleh dari bank. Perseroan memandang tingkat The Company actively reviews its bank loans and
suku bunga pinjaman bank sangat kompetitif dan risiko continuously monitors interest rate movements to
dalam berinvestasi akan memberikan hasil yang sangat minimize potential adverse impacts on its financial
memadai. position. To measure market risk arising from interest
In conducting its business activities, the Company rate movements, the Company analyzes interest margin
utilizes external funding sources such as long-term movements and the maturity profile of financial assets
debt and other external financing instruments. Certain and liabilities based on changes in interest rate schedules.
external funding bears floating interest rates that are
exposed to changes in market interest rates and yields.
The Company’s interest rate risk primarily arises from
bank loans. The Company considers bank loan interest
rates to be competitive and views its investment risk as
generating adequate returns.
Risiko fluktuasi nilai Eksposur risiko nilai tukar mata uang asing Perseroan Perseroan tidak melakukan lindung nilai terhadap
tukar mata uang terutama disebabkan oleh piutang usaha, utang bank sebagian porsi eksposur mata uang asing, karena
asing jangka pendek, utang usaha, dan utang lain-lain, yang sebagian besar aktivitas dilakukan dalam mata uang
Risk of foreign sebagian didenominasikan dalam mata uang Dolar Rupiah. Mayoritas pendapatan usaha juga menggunakan
currency Amerika Serikat (US), Yen Jepang, Euro Eropa, dan Dolar mata uang Rupiah, sehingga untuk menyeimbangkan
fluctuations Singapura. Perubahan nilai tukar mata uang asing telah arus kas, aktivitas pendanaan dilakukan dalam mata
dan diperkirakan akan terus memengaruhi hasil usaha uang yang sama.
dan arus kas Perseroan. The Company does not conduct hedging activities for a
The Company’s exposure to foreign currency risk portion of its foreign currency exposure, as most activities
primarily arises from trade receivables, short-term bank are carried out in Indonesian Rupiah. The majority of
loans, trade payables, and other payables, some of which revenue is also denominated in Rupiah. To balance cash
are denominated in US Dollars, Japanese Yen, Euro, and flows, financing activities are conducted in the same
Singapore Dollars. Changes in foreign exchange rates currency.
have affected and are expected to continue affecting
the Company’s results of operations and cash flows.
Risiko perubahan Sampai dengan saat ini, tidak terdapat peraturan dan Saat ini, tidak terdapat kebijakan Pemerintah yang
kebijakan kebijakan Pemerintah yang secara khusus mengatur secara khusus mengatur sektor gas industri di Indonesia.
Pemerintah dalam bidang usaha gas industri. Perseroan tidak dapat Namun, jika terjadi perubahan kebijakan Pemerintah
industri sektor gas menjamin bahwa di masa yang akan datang tidak akan di sektor gas industri, maka Perseroan akan berusaha
Risk of changes in ada perubahan lebih lanjut atas peraturan dan kebijakan mematuhi kebijakan Pemerintah tersebut.
Government policy sejenis, yang dapat berdampak negatif terhadap At present, no Government policies specifically regulate
on industrial gas permintaan produk dan jasa Perseroan. the industrial gas sector in Indonesia. In the event
sector Currently, there are no Government regulations or of changes in Government policy in this sector, the
policies specifically regulating the industrial gas business Company will comply with such policies.
sector. However, the Company cannot guarantee that
future changes to similar regulations or policies will not
occur, which may negatively affect demand for the
Company’s products and services.
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Jenis Risiko Penjelasan Risiko Upaya Mitigasi Risiko
Types of Risk Risk Description Risk Mitigation Measures
Risiko fluktuasi Perseroan memperoleh sebagian pendapatan dari Perseroan secara aktif mencari pelanggan-pelanggan
penjualan akibat penjualan jasa dan peralatan yang terutama berasal dari baru (selain sektor pemerintahan) dengan pola
faktor musiman pelanggan rumah sakit berkaitan dengan pemasangan pembayaran normal.
Risk of fluctuations instalasi gas medis. Penjualan kepada pelanggan pada The Company actively seeks new customers other than
in sales due to sektor pemerintahan sangat terpengaruh oleh proses government sector with standard payment terms.
seasonal factors anggaran dan tender dari rumah sakit milik pemerintah, di
mana umumnya penjualan belum tentu terjadi di kuartal
pertama tahun berjalan. Hal ini dapat memengaruhi hasil
analisis atas kinerja keuangan Perseroan, namun secara
umum pengaruh tersebut tidak dapat dianalisis secara
tahunan.
The Company derives part of its revenue from the
sale of services and equipment, primarily to hospitals
related to medical gas installation. Sales to customers
in the government sector are significantly influenced by
budgeting and tender processes of government-owned
hospitals, where sales may not necessarily occur in
the first quarter of the year. This condition may affect
the analysis of the Company’s financial performance,
although such impact is generally not reflected on an
annual basis.
Tinjauan atas Efektivitas Sistem Manajemen Risiko
Review of the Risk Management System Effectiveness
Secara berkala, Perseroan melakukan peninjauan atas penerapan Periodically, the Company conducts a review of the implementation
sistem manajemen risiko, yang dilaksanakan oleh Unit Audit Internal. of the risk management system, which is carried out by the Internal
Peninjauan ini bertujuan untuk mengidentifikasi efektivitas sistem Audit Unit. The purpose of this review is to assess the effectiveness
manajemen risiko dan mengungkap aspek-aspek yang perlu of the risk management system and uncover aspects that need
diperbaiki atau belum diterapkan secara optimal. Hasil peninjauan improvement or have not been optimally applied. The results of the
disampaikan kepada Direksi, dan selanjutnya diteruskan kepada review are submitted to the Board of Directors, and then forwarded
Komite Audit dan Dewan Komisaris untuk ditelaah lebih lanjut. to the Audit Committee and the Board of Commissioners for further
examination.
Berdasarkan hasil tersebut, langkah-langkah perbaikan atau Based on these results, steps for improvement or development will
pengembangan akan diidentifikasi dan diterapkan untuk be identified and implemented to ensure that the risk management
memastikan sistem manajemen risiko tetap efektif, sesuai dengan system remains effective, in line with the established objectives, and
tujuan yang telah ditetapkan, serta dapat mengantisipasi risiko able to anticipate risks that may
yang mungkin timbul di masa depan. arise in the future.
Pernyataan Direksi dan/atau Dewan Komisaris atau Komite
Audit atas Kecukupan Sistem Manajemen Risiko
Statement from the Board of Directors and/or Board of Commissioners or the Audit
Committee on the Adequacy of the Risk Management System
Sepanjang tahun 2025, Dewan Komisaris dan Direksi menilai Throughout 2025, the Board of Commissioners and the Board of
bahwa Sistem Manajemen Risiko Perseroan telah berjalan secara Directors assessed that the Company’s Risk Management System
memadai dan efektif. Penilaian tersebut didasarkan pada efektivitas has been implemented in an adequate and effective manner. This
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Tata Kelola Perusahaan
Good Corporate Governance
pelaksanaan fungsi manajemen risiko, ketersediaan informasi risiko conclusion was based on the effective implementation of the risk
yang memadai dan tepat waktu, serta tingkat kepatuhan terhadap management function, the availability of timely and reliable risk
kebijakan dan prosedur Manajemen Risiko yang ditetapkan. Selain information, and the level of compliance with the established Risk
itu juga tidak ditemukan adanya risiko yang berdampak signifikan, Management policies and procedures. Furthermore, no risks were
baik secara material maupun non-material. identified that had a significant impact, whether material or non-
material.
Dewan Komisaris dan Direksi berkomitmen untuk terus melakukan The Board of Commissioners and the Board of Directors remain
peningkatan upaya pengelolaan risiko, khususnya dalam committed to continuously enhancing risk management practices,
menghadapi tantangan dan ketidakpastian yang mungkin timbul di particularly in anticipating potential challenges and uncertainties
masa mendatang. Oleh karena itu, rekomendasi untuk memperkuat that may arise in the future. Accordingly, recommendations to
dan menyempurnakan sistem manajemen risiko akan terus strengthen and refine the risk management system will continue to
dipertimbangkan dan diimplementasikan. be carefully considered and implemented.
Litigasi dan Perkara Hukum
Litigations and Lawsuits
[GRI 2-27]
Hingga 31 Desember 2025, tidak terdapat litigasi atau perkara As of December 31, 2025, there were no litigations or lawsuits faced
hukum yang dihadapi oleh Dewan Komisaris, Direksi, manajemen, by the Board of Commissioners, Board of Directors, the management,
maupun karyawan Perseroan. Hal ini mencerminkan komitmen or Company’s employees. This reflects the Company's commitment
Perseroan terhadap praktik bisnis yang baik serta kepatuhan to good business practices and compliance with applicable
terhadap peraturan yang berlaku. regulations.
Sanksi Administratif
Administrative Sanction
Pada tahun 2025 Perseroan menerima sanksi administratif dari In 2025, the Company received administrative sanctions from the
regulator sebagai berikut regulator as follows:
Jenis Pelanggaran Sanksi yang Diterima
Type of Violation Sanction Imposed
Penunjukan KJPP yang tidak terdaftar di OJK untuk melakukan penilaian kewajaran pada Laporan Rp50.000.000
Keuangan Tahun Buku 2019
Appointment of a KJPP not registered with OJK to conduct a fairness opinion on the 2019 Financial
Statements
Selain sanksi administratif yang dikenakan kepada Perseroan, pada In addition to the administrative sanctions imposed on the Company,
tahun 2025 terdapat sanksi administratif yang dikenakan kepada in 2025 an administrative sanction was also imposed on a member
anggota Direksi yang sedang menjabat, terkait penunjukan KJPP of the Board of Directors in relation to the appointment of a KJPP
yang tidak terdaftar di OJK untuk melakukan penilaian kewajaran not registered with OJK to conduct a fairness opinion on the 2019
atas Laporan Keuangan Tahun Buku 2019. Atas pelanggaran Financial Statements. For this violation, the regulator imposed an
tersebut, regulator menjatuhkan sanksi administratif berupa denda administrative fine of Rp12,000,000.
sebesar Rp12.000.000.
Seluruh kewajiban yang timbul atas sanksi administratif telah All obligations arising from these administrative sanctions have
dipenuhi oleh Perseroan maupun pihak yang dikenakan sanksi. been fully settled by the Company and the sanctioned party.
Perseroan telah melakukan evaluasi menyeluruh serta memperkuat The Company has undertaken a comprehensive evaluation and
mekanisme pengendalian dan fungsi kepatuhan guna memastikan strengthened its internal control mechanisms and compliance
pelanggaran serupa tidak terulang di masa mendatang. function to prevent similar violations from recurring in the future.
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Program Kepemilikan Saham oleh Karyawan
dan/atau Manajemen
Employee and/or Management Share Ownership Program
Dalam rangka memberikan penghargaan kepada karyawan, As a form of reward for employees, members of the Board of
Direksi, dan Komisaris atas kontribusi terhadap Perseroan serta Directors, and members of the Board of Commissioners for their
meningkatkan likuiditas saham yang beredar di pasar, pada tanggal contributions to the Company, as well as to enhance the liquidity
27 Juli 2022, Pemegang Saham Perseroan menyetujui pelaksanaan of shares circulating in the market, on July 27, 2022, the Company’s
Program Employee Stock Purchase Plan (ESPP). Program ini Shareholders approved the implementation of the Employee Stock
dilaksanakan dalam periode 6 bulan, mulai dari 1 Agustus 2022 Purchase Plan (ESPP). The program was conducted over a six-month
hingga 31 Januari 2023, dengan total saham yang dialihkan sebanyak period, from August 1, 2022 to January 31, 2023, involving the transfer
2.500.000 saham dan nilai maksimal yang dialokasikan sebesar of a total of 2,500,000 shares with a maximum allocation value of
Rp3.564.000.000. Harga pelaksanaan saham dihitung berdasarkan Rp3,564,000,000. The exercise price was determined at 90% of the
90% dari harga rata-rata penutupan saham selama 25 hari bursa average closing price of the shares over 25 consecutive trading days
berturut-turut sebelum periode pelaksanaan dimulai, sesuai dengan prior to the commencement of the exercise period, in accordance
ketentuan Peraturan Bursa Efek Indonesia. Pengalihan saham akan with Indonesia Stock Exchange regulations. The share transfer was
dilakukan melalui Bursa Efek Indonesia. executed through the Indonesia Stock Exchange.
Peserta yang berhak mengikuti program ini adalah karyawan, Eligible participants in the program included employees, members of
Direksi, dan Komisaris yang memenuhi kriteria yang ditetapkan oleh the Board of Directors, and members of the Board of Commissioners
manajemen, seperti masa kerja, serta status karyawan yang aktif who satisfied the criteria established by management, such as length
dan berkelanjutan selama periode pelaksanaan program. Terkait of service and active employment status throughout the program
pemenuhan kewajiban pengalihan saham hasil pembelian kembali period. In relation to the fulfillment of the obligation to transfer
yang dilakukan Perseroan, program ini mengacu pada peraturan treasury shares resulting from the Company’s share buyback, the
yang berlaku, termasuk ketentuan Otoritas Jasa Keuangan. program referred to applicable regulations, including those issued
Ketentuan OJK tersebut mengatur bahwa saham yang dialihkan by the Financial Services Authority (OJK). The OJK regulations
harus diselesaikan dalam jangka waktu 3 tahun, dengan pengalihan stipulate that the transferred shares must be settled within a three-
wajib dilakukan dalam waktu 1 tahun setelah periode tersebut. year period, with the transfer required to be completed within one
Saham yang dialihkan kepada peserta program akan dikenakan year thereafter. Shares transferred to program participants were
masa lock-up selama 6 bulan, yang berarti saham tersebut tidak subject to a six-month lock-up period, during which the shares could
dapat dijual atau dipindahtangankan selama periode tersebut. not be sold or otherwise transferred.
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Tata Kelola Perusahaan
Good Corporate Governance
Kode Etik
Code of Ethics
[ESG G-07]
Perseroan menerapkan Kode Etik untuk menciptakan budaya kerja The Company implements a Code of Ethics to foster a positive work
yang positif, menghormati etika, dan mematuhi hukum. Dengan culture, uphold ethics, and comply with the law. This ensures that the
demikian, reputasi Perseroan dapat terjaga dan kepercayaan Company's reputation remain intact and stakeholder trust continues
pemangku kepentingan semakin meningkat. to grow.
Pokok-Pokok Kode Etik
Code of Ethics Principles
Visi, Misi, dan Nilai Perseroan Etika Bisnis Perseroan Kewajiban Mematuhi dan Etika Bekerja dengan
Vision, Mission, and the The Company’s Business Ethics Hukuman Pelanggaran Kode Pelanggan dan Pemasok
Company Values Etik Working Ethics with
Obligation to Comply with Customers and Suppliers
and Punishment for Code of
Ethics Violation
Standar Etika Karyawan Keluh Kesah Karyawan Pengungkap Kecurangan Tanggung Jawab Sosial
Employee Ethical Standards Employee Complaints Fraud Exposure Corporate Social
Responsibility
Sosialisasi Kode Etik Penegakkan Kode Etik Pemberlakuan Kode Etik
Code of Ethics Code of Ethics Code of Ethics Implementation
Dissemination Enforcement
• Situs Web Perseroan; • Setiap karyawan diharuskan Berlaku bagi seluruh Insan Perseroan di semua level organisasi
• Laporan Tahunan; serta menandatangani Kode Etik saat tanpa terkecuali. Insan Perseroan juga diwajibkan untuk
• Platform internal karyawan, bergabung dengan Perseroan; serta menandatangani Kode Etik, Pakta Integritas, Deklarasi
yaitu mysamator.com. • Sosialisasi reguler melalui platform Integritas, dan Pernyataan Benturan Kepentingan.
• The Company's website; karyawan dan Lingkar Pagi yang Applies to all Company personnel at all organizational levels
• Annual Report; and diadakan setiap pagi sebelum jam without exception. All personnel have signed the Code of Ethics,
• Internal employee kerja dimulai. Integrity Pact, Integrity Declaration, and Statement of Conflict
platform, mysamator.com. • Employees must sign the Code of of Interest.
Ethics when joining the Company;
and
• Regular dissemination through the
employee platform and Lingkar Pagi,
which is held every morning before
working hours begin.
Jenis Sanksi Pelanggaran Laporan Pengaduan Kode Etik 2025
Type of Santions for Violations Report of Violations on Code of Ethics in 2025
Tingkat Hukuman Jenis Sanksi
Penalty Level Sanction Type
Hukuman Disiplin Ringan Surat Peringatan Pertama
Light Disciplinary Actions First Warning Letter
Nihil
Hukuman Disiplin Ringan • Surat Peringatan Kedua
Zero
Moderate Disciplinary Actions • Surat Peringatan Ketiga
• Second Warning Letter
• Third Warning Letter
Hukuman Disiplin Berat Pemutusan Hubungan Kerja (PHK)
Severe Disciplinary Actions Termination of Employment
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Sistem Pelaporan Pelanggaran
Whistleblowing System
[GRI 2-16]
Perseroan telah memiliki Sistem Pelaporan Pelanggaran (SPP) The Company has established a Whistleblowing System (WBS).
atau (Whistleblowing System/WBS). Sistem ini berfungsi sebagai This system serves as a mechanism to prevent, detect, and disclose
sarana untuk mencegah, mendeteksi, dan mengungkapkan dugaan suspected fraud or violations within the Company. Through the WBS,
kecurangan atau pelanggaran di lingkungan Perseroan. Melalui all parties, including employees and external stakeholders, may
SPP, seluruh pihak termasuk karyawan maupun pihak eksternal, submit reports concerning unlawful, unethical, improper, or other
dapat menyampaikan laporan terkait tindakan yang tidak legal, forms of misconduct that contravene the Company’s Guidelines and
tidak etis, tidak bermoral, atau bentuk penyimpangan lainnya yang Code of Ethics, as well as applicable laws and regulations.
bertentangan dengan Pedoman dan Kode Etik Perseroan maupun
peraturan perundang-undangan.
SPP merupakan wujud komitmen Perseroan dalam menjalankan The WBS reflects the Company’s commitment to conducting
kegiatan usaha berdasarkan prinsip-prinsip GCG, termasuk its business in accordance with GCG principles, including the
menjaga praktik bisnis yang bersih dan bertanggung jawab,. maintenance of clean and responsible business practices.
Penerapan SPP juga menjadi bagian dari upaya memperkuat Its implementation also forms part of the Company’s efforts
budaya etika dan kepatuhan di seluruh organisasi. to strengthen a culture of ethics and compliance across the
organization.
SPP bertujuan untuk: The WBS purpose is to:
1. Mengidentifikasi dan mencegah potensi pelanggaran di 1. Identify and prevent potential violations within the Company;
lingkungan perusahaan; serta and
2. Berfungsi sebagai alat deteksi dini, memberikan kesempatan 2. Function as an early detection mechanism, providing the
bagi Perseroan untuk menyelesaikan masalah secara internal Company with the opportunity to address issues internally
sebelum menjadi isu publik. before they escalate into public matters.
Ruang Lingkup Pelaporan
Reporting Scope
Berbagai informasi atau indikasi kecurangan dan kelalaian yang Various information or indications of fraud and negligence occurring
terjadi di lingkungan Perseroan dapat disampaikan melalui SPP. within the Company’s environment can be reported through the
WBS.
Pihak yang Mengelola Pengaduan
Whistleblowing Administrator
SPP dikelola oleh Unit Audit Internal. Setelah menerima laporan The WBS is managed by the Internal Audit Unit. After receiving a
atau pengaduan, unit ini akan mengidentifikasi dan memverifikasi report or complaint, this unit will identify and verify the report with
laporan tersebut dengan bukti yang nyata. Jika terdapat indikasi tangible evidence. If there are indications of a violation and the
pelanggaran dan laporan terbukti valid, maka akan dilakukan report is proven valid, a further investigation will be conducted in
investigasi lebih lanjut sesuai dengan proses yang berlaku. Pelapor accordance with the established process. The whistleblower (if
(jika tidak anonim) akan menerima status feedback atas pengaduan not anonymous) will receive feedback regarding the complaint
yang dilaporkan. submitted.
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Tata Kelola Perusahaan
Good Corporate Governance
Perlindungan Bagi Pelapor
Protection for Whistleblowers
Perseroan memberikan perlindungan kepada pelapor untuk The Company provides protection for whistleblowers to prevent
menghindari tindakan pembalasan dari pihak yang mungkin retaliation from parties who may be disadvantage by the report. This
dirugikan oleh laporan tersebut. Perlindungan ini mencakup protection includes the confidentiality of the report and the identity
kerahasiaan laporan dan identitas pelapor, serta perlindungan of the whistleblower, as well as protection for the whistleblower and
terhadap pelapor dan keluarganya dari intimidasi. their family from intimidation.
Mekanisme Penyampaian Laporan
Whistleblowing Mechanism
Pihak pelapor dapat menyampaikan informasi atau indikasi Whistleblowers can submit information or indications of violations
pelanggaran melalui media berikut: through the following channels:
Telepon/SMS/ 0811 3050 3000
WhatsApp
Phone/Text
Message/WhatsApp
Kotak Surat Unit Audit Internal
Mailbox Internal Audit Unit
Kantor Surabaya Kantor Jakarta
Surabaya Office Jakarta Office
Jl. Raya Kedung Baruk No. 25-28 UGM Samator Pendidikan Gedung A, Lt. 5 & 6
Kedung Baruk, Rungkut Jl. Dr. Saharjo No. 83
Surabaya 60298 Manggarai, Tebet
Jawa Timur | East Java Jakarta Selatan | South Jakarta
Jakarta 12850
Surel whistleblower@samator.com
E-mail
Laporan pelanggaran melalui SPP dapat disampaikan setiap waktu Reports submitted through the WBS can be conveyed at any time
(24/7) dan secara anonim. Perseroan menjamin bahwa setiap (24/7) and on an anonymous basis. The Company ensures that all
laporan diperlakukan secara rahasia. reports are treated confidentially.
Pelaporan Pelanggaran Tahun 2025 dan Tindak Lanjut
Violation Reporting in 2025 and its Follow-up
Pada tahun 2025, terdapat 2 (dua) laporan pelanggaran yang In 2025, there were 2 (two) violation reports received through
diterima melalui SPP. Setiap laporan tersebut telah ditindaklanjuti the WBS. Each of these reports has been followed up thoroughly
secara menyeluruh dan profesional. Perseroan berkomitmen untuk and professionally. The Company is committed to handling every
menangani setiap laporan pelanggaran dengan serius, memberikan violation report seriously, providing appropriate resolutions, and
penyelesaian yang tepat, serta memberikan sanksi yang sesuai imposing suitable sanctions as a deterrent for the reported parties.
sebagai efek jera bagi pihak yang terlapor.
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Tindak Lanjut
Follow Up
Tahun Teguran Lisan Surat Peringatan (SP) 1 Surat Peringatan (SP) 2 Surat Peringatan PHK Total
Year Oral Warning Warning Letter (SP) 1 Warning Letter (SP) 2 (SP) 3 Termination
Warning Letter (SP) 3
2025 - - - 2 - 2
2024 - - - 3 - 3
2023 - - - 2 - 2
Kebijakan Anti-Korupsi dan Gratifikasi
Anti-Corruption and Gratification Policy
[ESG G-07]
Perseroan menerapkan kebijakan anti-korupsi dan gratifikasi secara The Company strictly implements an Anti-Corruption and
tegas sebagai bagian dari komitmen untuk mematuhi peraturan Gratification Policy as part of its commitment to comply with
perundang-undangan dan mendukung upaya pemerintah dalam prevailing laws and regulations and to support the Government’s
pemberantasan korupsi. Perseroan melarang setiap bentuk praktik efforts in combating corruption. The Company prohibits any form
yang dapat merugikan negara, perekonomian, maupun Perseroan, of practice that may harm the state, the economy, or the Company,
termasuk tindakan penyalahgunaan wewenang, penyuapan, including abuse of authority, bribery, unlawful gratification, and
gratifikasi yang tidak sah, dan bentuk kecurangan lainnya. other forms of misconduct.
Seluruh bagian dan seluruh lini di Perseroan senantiasa menjunjung All functions and levels within the Company always uphold fair
tinggi persaingan yang fair, memberikan kesempatan dengan competition, promote equal opportunity grounded in sportsmanship
mengedepankan sportivitas dan profesionalisme, serta menerapkan and professionalism, and apply GCG principles to foster a healthy
prinsip GCG dalam rangka menciptakan iklim bisnis yang sehat. business climate. The Anti-Corruption Policy is supported by the
Kebijakan Anti Korupsi ini juga didukung dengan Kode Etik yang Code of Ethics, updated on May 1, 2025, as well as the Company’s
diperbaharui pada 1 Mei 2025, budaya Perseroan serta peraturan culture and internal regulations that embody its core values. These
Perseroan yang menjadi nilai dasar (core values), sehingga values reflect compliance with applicable laws and regulations. All
nilai tersebut merupakan cerminan dari peraturan perundang- Company policies related to anti-corruption also regulate actions
undangan yang berlaku. Seluruh kebijakan di Perseroan terkait and conduct that may give rise to conflicts of interest, Corruption,
dengan Anti korupsi juga mengatur tentang tindakan, perilaku Collusion, and Nepotism (KKN), and stipulate sanctions for any
ataupun perbuatan-perbuatan yang dapat menimbulkan konflik violations.
kepentingan, Korupsi, Kolusi dan Nepotisme (KKN), serta pemberian
sanksi atas pelanggaran tersebut.
Segala bentuk penipuan, penyuapan, dan korupsi tidak akan Any form of fraud, bribery, or corruption is not tolerated by the
ditoleransi oleh Perseroan, termasuk segala bantuan yang diberikan Company, including any assistance provided to parties involved in
kepada pihak yang terlibat dalam tindakan tersebut. Semua such acts. All employees and Management are required to comply
karyawan dan Manajemen diwajibkan untuk mematuhi kebijakan with this policy and to report any suspicious activities. [GRI 3-3]
ini dan melaporkan setiap tindakan yang mencurigakan. [GRI 3-3]
Langkah Mitigasi Korupsi dan Gratifikasi
Corruption and Gratification Mitigation Measures
Sebagai bagian dari komitmen untuk memerangi tindakan korupsi As part of its commitment to combating corruption and gratuity,
dan gratifikasi, Perseroan telah mengambil langkah-langkah mitigasi the Company has taken steps to mitigate corruption and gratuity
korupsi dan gratifikasi melalui penerapan prosedur dan pedoman unit through the implementation of procedures and guidelines for business
kerja yang wajib diikuti oleh seluruh insan Perseroan. Untuk menutup units that must be followed by all Company personnel. To close the
peluang terjadinya korupsi, Perseroan juga telah melakukan pemetaan opportunities for corruption, the Company has also conducted risk
dan pengkajian risiko dalam rantai pasokan dan operasional usaha mapping and assessments within the supply chain and business
yang berpotensi besar terjadi korupsi dan gratifikasi. operations that have a high potential for corruption and gratuity.
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Tata Kelola Perusahaan
Good Corporate Governance
Tinjauan Risiko Anti-Korupsi dan Gratifikasi
Anti-Corruption and Gratification Risk Review
Perseroan telah melakukan tinjauan mandiri mengenai risiko The Company has conducted an independent review of the risks
terjadinya korupsi dan kecurangan yang tidak sesuai dengan related to corruption and fraud that do not align with the GCG
prinsip-prinsip GCG di lingkungan Perseroan. Berdasarkan tinjauan principles within the Company. Based on the review from the
dari kegiatan pemeriksaan Unit Audit Internal, terdapat risiko minor Internal Audit Unit’s inspection activities, a minor risk of 7.5% was
sebesar 7,5% dari 40 total area pemeriksaan. Unit Audit Internal dan found across 40 total inspection areas. The Internal Audit Unit and
Manajemen telah melakukan perbaikan atas risiko tersebut sesuai the Management have taken corrective actions on these risks in
dengan prosedur dan peraturan yang berlaku. [GRI 205-1] accordance with applicable procedures and regulations. [GRI 205-1]
Sosialisasi dan Pelatihan Anti-Korupsi
Anti-Corruption Socialization and Training
Perseroan secara rutin melakukan sosialisasi terkait dengan anti- The Company conducts regular socialization on anti-corruption and
korupsi dan gratifikasi kepada karyawan dan seluruh organ tata gratification for employees and all governance organs to ensure
kelola untuk menjamin aktivitas operasi yang bersih dari tindakan that operational activities remain free from corruption, collusion,
korupsi, kolusi, dan nepotisme. Komitmen ini diwujudkan melalui and nepotism. This commitment is implemented through the signing
penandatanganan Kode Etik, Pakta Integritas, Deklarasi Integritas, of the Code of Conduct, Integrity Pact, Integrity Declaration, and
dan Pernyataan Benturan Kepentingan. Seluruh karyawan Perseroan Conflict of Interest Statement. All employees have received the
telah memperoleh sosialisasi dan menandatangani dokumen- relevant socialization and signed these documents.
dokumen tersebut. [GRI 205-1, 205-2] [GRI 205-1, 205-2]
Perseroan juga senantiasa berupaya memperluas sosialisasi The Company also continuously expands the communication
komitmen anti korupsi kepada pihak internal maupun eksternal of its anti-corruption commitment to both internal and external
melalui berbagai kanal komunikasi Perseroan. Sepanjang tahun 2025, stakeholders through various corporate communication channels.
kegiatan pelatihan/sosialisasi anti korupsi yang diselenggarakan Throughout 2025, the following anti-corruption training and
adalah sebagai berikut: socialization activities were conducted:
Waktu Lokasi Peserta Keterangan
Time Location Participant Description
Setiap 2 Minggu sekali Online Google Meet Seluruh Divisi Kantor Pusat Kegiatan Lingkar Pagi dan Sosialisasi WBS
Every two weeks All Head Office Divisions Lingkar Pagi Activity and WBS Socialization
21 Maret 2025 Offline Head Office Seluruh Divisi Kantor Pusat Sosialisasi Ketenagakerjaan dan Anti Korupsi
March 21, 2025 Surabaya & Online Google All Head Office Divisions Socialization on Manpower Regulations and
Meet Anti-Corruption
24 April 2025 Offline Head Office Jakarta Divisi Keuangan dan SDM Sosialisasi WBS dan Anti Korupsi
April 24, 2025 Finance and Human Capital Socialization on WBS and Anti-Corruption
Division
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Enabling Life
Insiden Korupsi dan Gratifikasi yang Terbukti
dan Tindakan yang Diambil
Proven Corruption and Gratification Incidents and Actions Taken
Sepanjang tahun 2025, tidak terdapat kasus dugaan tindak Throughout 2025, there were no cases of alleged corruption or
korupsi dan gratifikasi yang terjadi. Seluruh laporan dan temuan gratification. All reports and findings were duly followed up through
telah ditindaklanjuti dengan melakukan verifikasi kebenaran serta verification procedures and were resolved by the relevant teams in
diselesaikan oleh tim terkait sesuai dengan tingkat pelanggaran dan accordance with the level of violation and the Company’s prevailing
peraturan yang berlaku di Perseroan. [GRI 205-3] regulations. [GRI 205-3]
Larangan Transaksi Orang Dalam
Insider Trading Prohibition
[ESG G-08]
Hingga 31 Desember 2025, Perseroan belum memiliki kebijakan As of December 31, 2025, the Company does not yet have a
khusus yang secara eksplisit mengatur transaksi orang dalam specific policy that explicitly regulates insider trading. Nevertheless,
(insider trading). Namun demikian, ketentuan mengenai hal ini sudah the relevant provisions are incorporated in the Company’s Code
diatur dalam Kode Etik Perseroan. Sebagai bagian dari komitmen of Conduct. As part of its commitment to upholding integrity and
untuk menjaga integritas dan transparansi, Perseroan melarang transparency, the Company strictly prohibits insider trading, defined
keras insider trading, yaitu penggunaan informasi material yang as the use of material non-public information for personal gain,
belum dipublikasikan untuk kepentingan pribadi, terutama dalam hal particularly in relation to share trading. All members of the Board
perdagangan saham. Seluruh Direksi, Dewan Komisaris, dan insan of Directors, the Board of Commissioners, and the Company’s
Perseroan diwajibkan untuk menjaga kerahasiaan informasi internal personnel are required to maintain the confidentiality of internal
serta melarang pemanfaatan informasi yang belum tersedia bagi information and are prohibited from using non-public information
publik untuk kepentingan pribadi atau pihak lain. Dengan demikian, for personal interests or for the benefit of other parties. Accordingly,
seluruh pemegang saham mendapatkan perlakuan yang adil, all shareholders are treated fairly, have equal access to material
memiliki akses yang sama terhadap informasi material, serta information, and are entitled to the same rights in accordance with
memperoleh hak yang setara sesuai dengan ketentuan peraturan applicable laws and regulations.
perundang-undangan yang berlaku.
Perseroan berupaya mencegah praktik tersebut dengan mengacu The Company seeks to prevent such practices by referring to the
pada peraturan yang berlaku, seperti POJK 78/2017 dan Pasal 104 applicable regulations, including POJK 78/2017 and Article 104 of
Undang-Undang No. 8 Tahun 1995 tentang Pasar Modal. Melalui Law No. 8 of 1995 on Capital Markets. Through adherence to these
penerapan peraturan tersebut, Perseroan memastikan bahwa regulations, the Company ensures that no party obtains direct or
tidak terdapat pihak yang memperoleh keuntungan secara indirect benefits from the Company’s internal information, thereby
langsung maupun tidak langsung dari informasi internal Perseroan, substantively implementing insider trading prevention in accordance
sehingga prinsip pencegahan insider trading telah diterapkan with the Company’s characteristics. The Company also encourages
secara substansial sesuai dengan karakteristik Perseroan. Selain all Company organs, including the Board of Commissioners and the
itu, Perseroan juga mendorong seluruh organ Perseroan, termasuk Board of Directors, to comply with the prevailing provisions and to
Dewan Komisaris dan Direksi, dapat mematuhi ketentuan yang ada promptly report any suspected violations related to insider trading.
dan segera melaporkan setiap dugaan pelanggaran terkait insider
trading.
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Tata Kelola Perusahaan
Good Corporate Governance
Pernyataan Tidak Adanya Praktik
Bad Corporate Governance
Statement on the Absence of
Bad Corporate Governance Practices
Perseroan menegaskan bahwa tidak ada tindakan atau kebijakan The Company affirms that there are no actions or policies that
yang mencerminkan praktik tata kelola perusahaan yang buruk reflect bad corporate governance practices, as a manifestation of
(bad corporate governance), sebagai wujud komitmen terhadap its commitment to consistently apply the GCG principles.
penerapan prinsip-prinsip GCG secara konsisten.
Praktik Bad Corporate Governance Keterangan
Bad Corporate Governance Practice Remarks
Adanya laporan sebagai Perseroan yang mencemari lingkungan. Perseroan tidak memiliki kegiatan yang mencemari lingkungan serta
Reports of the Company polluting the environment. berkomitmen untuk senantiasa mendukung program keberlanjutan.
The Company has no activities that pollute the environment and
committed to continuously supporting sustainability programs.
Perkara penting yang sedang dihadapi oleh Perseroan, anggota Tidak terdapat perkara penting yang sedang dihadapi oleh
Dewan Komisaris, dan/atau Direksi yang sedang menjabat tidak Perseroan anggota Dewan Komisaris, dan/atau Direksi sebagaimana
diungkapkan dalam Laporan Tahunan. diungkapkan dalam pembahasan Litigasi dan Perkara Hukum.
Significant cases currently faced by the Company, members of There are no significant cases currently faced by the Company,
the Board of Commissioners, and/or the Board of Directors are not members of the Board of Commissioners, and/or the Board of
disclosed in the Annual Report. Directors as disclosed in the section on Litigation and Lawsuits
Ketidakpatuhan dalam pemenuhan kewajiban perpajakan. Perseroan telah memenuhi kewajiban perpajakan selama 2025.
Non-compliance with tax obligations. The Company has fulfilled all of its tax obligations over the course
of 2025.
Ketidaksesuaian penyajian Laporan Tahunan dan Laporan Keuangan Penyusunan Laporan Terintegrasi dan Laporan Keuangan telah
dengan peraturan yang berlaku dan Standar Akuntansi Keuangan. disesuaikan dengan peraturan dan perundang-undangan yang
Discrepancies in the presentation of the Annual Report and Financial berlaku, dan telah melalui proses audit dari Kantor Akuntan Publik
Statements with applicable regulations and Financial Accounting Purwanto Susanti & Surja (EY Indonesia).
Standards. The preparation of the Integrated Report and Financial Statements
has been adjusted to comply with applicable laws and regulations
and has gone through the audit process by the Purwanto Susanti &
Surja (EY Indonesia) Public Accounting Firm.
Kasus terkait buruh dan karyawan. Sepanjang tahun 2025, tidak terdapat kasus terkait buruh dan
Cases related to labor and employees. karyawan di lingkungan Perseroan.
Throughout 2025, there were no cases related to labor and
employees within the Company’s environment.
Tidak terdapat pengungkapan segmen operasi. Pengungkapan segmen operasi diungkapkan dalam Bab Analisis
No disclosure of operating segments. dan Pembahasan Manajemen dalam Laporan Terintegrasi ini.
The disclosure of operating segments is presented in the
Management Discussion and Analysis section of this Integrated
Report.
Terdapat ketidaksesuaian antara Laporan Tahunan hardcopy Perseroan senantiasa melakukan pengecekan sebelum
dengan Laporan Tahunan softcopy. mengunggah Laporan Terintegrasi dan memastikan kesesuaian
Discrepancies between the hardcopy and softcopy versions of the data antara Laporan Terintegrasi hardcopy dengan softcopy.
Annual Report. The Company continuously conducts checks before uploading
the Integrated Report and ensures data consistency between the
hardcopy and softcopy versions of the Integrated Report.
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Laporan Keberlanjutan
06
Sustainability Report
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Laporan Keberlanjutan
Sustainability Report
Strategi Keberlanjutan
Sustainability Strategy
[GRI 2-22, 2-23] [POJK A.1] [IR-4E]
Sebagai perusahaan gas industri terkemuka dengan jaringan As a leading industrial gas company with the widest distribution
distribusi terluas di Indonesia, Perseroan memegang peran strategis network in Indonesia, the Company plays a strategic role in
dalam mendukung keberlangsungan berbagai sektor industri supporting the continuity of various national industrial sectors.
nasional. Melalui penyediaan gas industri dan medis yang andal, Through the reliable supply of industrial and medical gases, the
Perseroan turut menunjang aktivitas produksi, inovasi teknologi, Company supports production activities, technological innovation,
serta layanan kesehatan yang menjadi fondasi penting bagi and healthcare services that serve as important foundations for
pertumbuhan ekonomi. economic growth.
Dalam menjalankan kegiatan usahanya, Perseroan memandang In conducting its business activities, the Company regards
keberlanjutan sebagai landasan dalam menciptakan nilai jangka sustainability as a fundamental basis for creating long term value.
panjang. Untuk itu, Perseroan berupaya mewujudkan penciptaan Accordingly, the Company seeks to realize sustainable value
nilai yang berkelanjutan melalui pendekatan Triple Bottom Line creation through a Triple Bottom Line value creation approach that
Value Creation dengan menyeimbangkan kinerja ekonomi yang balances sustainable economic performance, social responsibility
berkelanjutan, tanggung jawab sosial terhadap masyarakat, serta toward communities, and responsible environmental management.
pengelolaan lingkungan yang bertanggung jawab.
Untuk memastikan implementasi prinsip tersebut berjalan secara To ensure that these principles are implemented consistently and
konsisten dan terarah, Perseroan mengembangkan kerangka in a structured manner, the Company has developed an integrated
keberlanjutan yang terintegrasi dalam ESG Strategy 2030. Strategi sustainability framework through the ESG Strategy 2030. This
ini menjadi arah bagi Perseroan dalam mengintegrasikan aspek strategy provides direction for the Company in integrating economic,
ekonomi, lingkungan, sosial, dan tata kelola ke dalam strategi bisnis, environmental, social, and governance aspects into its business
pengelolaan operasional, serta pengambilan keputusan jangka strategy, operational management, and long-term decision making.
panjang.
ESG Strategy 2030 difokuskan pada empat pilar utama, yaitu The ESG Strategy 2030 focuses on four main pillars, namely
penguatan posisi pasar melalui solusi pelanggan yang komprehensif, strengthening market positioning through comprehensive
transformasi proses untuk meningkatkan efisiensi penggunaan customer solutions, transforming processes to improve resource
sumber daya, pengembangan budaya kolaborasi dan talenta, serta efficiency, developing a culture of collaboration and talent, as well
penguatan tata kelola dan manajemen risiko. Melalui pendekatan as strengthening governance and risk management. Through this
ini, Perseroan berupaya memastikan bahwa pertumbuhan usaha approach, the Company seeks to ensure that business growth
berjalan selaras dengan pengelolaan dampak lingkungan dan sosial remains aligned with responsible environmental and social impact
secara bertanggung jawab. management.
Penciptaan Nilai Berkelanjutan Melalui ESG Strategy 2030
Creating Sustainable Value through ESG Strategy 2030
Melayani Pasar, Transformasi Proses Budaya Kolaborasi Tata Kelola dan
Menetapkan Tren, dan Process Culture of Manajemen Risiko
Memenuhi Ekspektasi Transformation Collaboration Governance &
Serve the Market, Set Risk Management
the Trend, and Match
Expectation
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Melayani Pasar, Fokus Perseroan Target Jangka Panjang
Menetapkan Tren, dan The Company’s Focus Long-Term Targets
Memenuhi Ekspektasi • Menjaga tingkat kepuasan pelanggan yang tinggi melalui · Skor kepuasan pelanggan ≥ 4,5/5
Serve the Market, peningkatan kualitas layanan. · Komplain turun 2,5% per tahun
Set the Trend, Match • Menurunkan jumlah keluhan pelanggan melalui perbaikan · Produk tabung gas reject < 8%
Expectations proses layanan dan penanganan pengaduan. · 2 produk aplikasi baru per tahun
• Menjaga kualitas produk tabung gas agar tetap memenuhi · 75% pangsa pasar sektor kesehatan
standar mutu yang ketat. · Customer satisfaction score ≥ 4.5/5
• Mengembangkan produk aplikasi baru secara berkelanjutan • Complaints reduced by 2.5% per year
untuk mendukung kebutuhan pasar. • Rejected gas cylinder products < 8%
• Mempertahankan posisi yang kuat di sektor kesehatan • 2 new new application product per year
melalui perluasan layanan dan penguatan kemitraan. • 75% market share in the healthcare
• Maintaining a high level of customer satisfaction through sector
continuous improvements in service quality.
• Reducing the number of customer complaints through
enhancements in service processes and complaint handling
mechanisms.
• Maintaining the quality of gas cylinder products to ensure
compliance with stringent quality standards.
• Continuously developing new application product to support
evolving market needs.
• Maintaining a strong position in the healthcare sector
through service expansion and stronger partnerships.
Keselarasan dengan TPB
Alignment with SDGs
Transformasi Proses Fokus Perseroan Target Jangka Panjang
Process Transformation The Company’s Focus Long-Term Targets
• Mengurangi emisi gas rumah kaca dari operasional langsung • Pengurangan emisi Cakupan 1 dan 2
dan penggunaan energi secara bertahap. sebesar 23,6% di 2033
• Meningkatkan pemanfaatan energi terbarukan dalam • 25% energi dari energi terbarukan di
bauran energi operasional Perseroan. 2033
• Meningkatkan efisiensi energi melalui pengurangan intensitas • Pengurangan intensitas energi 5% di
penggunaan energi dalam kegiatan operasional. 2030
• Memperluas penerapan sistem manajemen lingkungan • 51% pabrik bersertifikat ISO 14001
melalui sertifikasi ISO 14001 di fasilitas operasional Perseroan. (Revenue Covered)
• Mengurangi intensitas penggunaan air dalam proses produksi • Pengurangan 5% penggunaan air per
melalui peningkatan efisiensi pengelolaan sumber daya air. produk di 2030
• Gradually reducing greenhouse gas emissions from direct • 23.6% reduction in Scope 1 and 2
operations and energy use. emissions by 2033
• Increasing the utilization of renewable energy within the • 25% of energy from renewable sources
Company’s operational energy mix. by 2033
• Improving energy efficiency by reducing the intensity of • 5% reduction in energy intensity by 2033
energy consumption in operational activities. • 51% of plants certified with ISO 14001
• Expanding the implementation of environmental (Revenue Covered)
management systems through ISO 14001 certification across • 5% reduction in water use per product
the Company’s operational facilities. by 2030
• Reducing water use intensity in production processes through
improved water resource management efficiency.
Keselarasan dengan TPB
Alignment with SDGs
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Laporan Keberlanjutan
Sustainability Report
Budaya Kolaborasi Fokus Perseroan Target Jangka Panjang
Culture of Collaboration The Company’s Focus Long-Term Targets
• Menjaga tingkat keselamatan kerja dengan meminimalkan • Lost Time Injury Rate (LTIR) ≤ 0,05 per
kejadian kecelakaan kerja yang mengakibatkan kehilangan tahun
waktu kerja. • 51% pabrik bersertifikasi ISO 45001
• Memperluas penerapan sistem manajemen keselamatan (Revenue Covered)
dan kesehatan kerja melalui sertifikasi ISO 45001 di fasilitas • Skor engagement karyawan minimal 4,0
operasional Perseroan. dari 5
• Meningkatkan keterlibatan karyawan melalui penguatan • Tingkat perputaran karyawan < 10%
budaya kerja yang positif dan kolaboratif. • Proporsi wanita sebesar 30%
• Menjaga stabilitas tenaga kerja dengan mengendalikan • Lost Time Injury Rate (LTIR) ≤ 0.05 per
tingkat perputaran karyawan. year
• Mendorong peningkatan keterwakilan perempuan di seluruh • 51% of plants certified with ISO 45001
jenjang karyawan sebagai bagian dari komitmen terhadap (Revenue Covered)
keberagaman gender dalam organisasi. • Employee engagement score of at least
• Maintaining workplace safety by minimizing work-related 4.0 out of 5
accidents that result in lost working time. • Employee turnover rate < 10%
• Expanding the implementation of occupational health and • Female proportion of 30%.
safety management systems through ISO 45001 certification
across the Company’s operational facilities.
• Enhancing employee engagement by strengthening a
positive and collaborative work culture.
• Maintaining workforce stability by managing employee
turnover levels.
• Promoting higher female representation across all employee
levels as part of the Company’s commitment to gender
diversity within the organization.
Keselarasan dengan TPB
Alignment with SDGs
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Tata Kelola dan Fokus Perseroan Target Jangka Panjang
Manajemen Risiko The Company’s Focus Long-Term Targets
Governance & Risk • Mendorong keterwakilan perempuan dalam jajaran • Minimal 15% wanita dalam jajaran
Management Dewan Komisaris sebagai bagian dari komitmen terhadap Dewan Komisaris
keberagaman kepemimpinan. • Semua karyawan mengikuti pelatihan
• Memastikan seluruh karyawan mengikuti pelatihan Kode Etik Kode Etik tahunan
secara berkala untuk memperkuat budaya integritas dan • 80% pengadaan memenuhi Supplier
kepatuhan. Code of Conduct
• Memastikan praktik pengadaan sejalan dengan Supplier • Tidak ada kebocoran data (zero data
Code of Conduct yang ditetapkan Perseroan. leaks)
• Menjaga keamanan informasi dengan memperkuat sistem • Minimum 15% female representation on
perlindungan data guna mencegah terjadinya kebocoran the Board of Commissioners
data. • All employees complete annual Code of
• Encouraging the representation of women on the Board of Ethics training
Commissioners as part of the Company’s commitment to • 80% of procurement complies with the
leadership diversity. Supplier Code of Conduct
• Ensuring that all employees participate in periodic Code • Zero data leaks
of Ethics training to strengthen a culture of integrity and
compliance.
• Ensuring that procurement practices are aligned with the
Supplier Code of Conduct established by the Company.
• Maintaining information security by strengthening data
protection systems to prevent potential data breaches.
Keselarasan dengan TPB
Alignment with SDGs
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Laporan Keberlanjutan
Sustainability Report
Membangun Budaya Keberlanjutan
Building a Sustainability Culture
[POJK F.1]
Perseroan memandang budaya keberlanjutan sebagai fondasi The Company views a sustainability culture as a fundamental
utama dalam memastikan keberlangsungan usaha jangka panjang, foundation in ensuring long-term business continuity, particularly in
khususnya dalam menjalankan bisnis gas industri yang bersifat operating an industrial gas business that is energy intensive, high risk,
padat energi, berisiko tinggi, dan memiliki dampak langsung and closely related to safety, public health, and national industries.
terhadap keselamatan, kesehatan publik, serta industri nasional. Hence, sustainability culture is not positioned merely as a normative
Oleh karena itu, budaya keberlanjutan tidak ditempatkan sebagai value, but as a behavioral and decision-making framework that
sekadar nilai normatif, melainkan sebagai kerangka perilaku dan guides all operational and strategic activities of the Company.
pengambilan keputusan yang membimbing seluruh aktivitas
operasional dan strategis Perseroan.
Budaya keberlanjutan Perseroan berakar pada Tata Nilai The Company’s sustainability culture is built upon Corporate Values,
perusahaan, yaitu accountable (akuntabel), resilient (ketangguhan), namely accountable, resilient, innovative, entrepreneurial, as well
innovative (inovatif), entrepreneurial (wirausaha), serta fun & fearless as fun and fearless. These values are translated into daily work
(menikmati tantangan itu menyenangkan). Nilai-nilai tersebut practices that emphasize responsibility for safety and compliance,
diterjemahkan ke dalam praktik kerja sehari-hari yang menekankan operational resilience in maintaining supply reliability, continuous
tanggung jawab terhadap keselamatan dan kepatuhan, innovation to improve efficiency and reduce environmental impacts,
ketangguhan operasional dalam menjaga keandalan pasokan, as well as the courage to pursue continuous improvement and
inovasi berkelanjutan untuk meningkatkan efisiensi dan menurunkan transformation.
dampak lingkungan, serta keberanian untuk melakukan perbaikan
dan transformasi secara berkelanjutan.
Dalam konteks operasional Perseroan, nilai accountable diwujudkan Within the Company’s operational context, the value of accountable
melalui kepatuhan yang ketat terhadap standar keselamatan, is reflected through strict compliance with safety, quality, and
mutu, dan lingkungan, termasuk dalam pengelolaan fasilitas environmental standards, including in the management of production
produksi, distribusi gas, dan pengelolaan aset berisiko tinggi. Nilai facilities, gas distribution, and high-risk asset management. The value
resilient tercermin dalam upaya menjaga keandalan operasional of resilient is demonstrated through efforts to maintain operational
dan kesinambungan pasokan gas bagi sektor-sektor kritikal seperti reliability and ensure the continuity of gas supply to critical sectors
layanan kesehatan dan industri strategis. Sementara itu, nilai such as healthcare services and strategic industries. The value of
innovative dan entrepreneurial mendorong Perseroan untuk secara innovative and entrepreneurial encourage the Company to actively
aktif mencari solusi yang lebih efisien dan berkelanjutan, termasuk pursue more efficient and sustainable solutions, including through
melalui optimalisasi energi, pemanfaatan teknologi digital, dan energy optimization, the utilization of digital technologies, and the
pengembangan aplikasi gas yang mendukung transisi menuju development of gas applications that support the transition toward
ekonomi rendah karbon. a low carbon economy.
Budaya keberlanjutan ini dipimpin langsung oleh manajemen puncak This sustainability culture is led directly by top management and
dan diinternalisasikan secara sistematis ke seluruh organisasi. systematically throughout the organization. The Company ensures
Perseroan memastikan bahwa prinsip-prinsip keberlanjutan that sustainability principles are integrated into policy direction,
menjadi bagian dari arah kebijakan, proses pengambilan keputusan, decision-making processes, as well as risk and performance
serta pengelolaan risiko dan kinerja. Komitmen tersebut tercermin management. This commitment is reflected in the active involvement
dalam keterlibatan aktif pimpinan perusahaan dalam mendorong of Company leadership in promoting the implementation of
penerapan praktik keberlanjutan di seluruh lini operasional serta sustainability practices across all operational lines and ensuring that
memastikan bahwa kinerja ESG menjadi bagian dari pengukuran ESG performance forms part of the organization’s performance
kinerja organisasi. measurement.
Internalisasi budaya keberlanjutan dilakukan secara konsisten The internalization of sustainability culture is carried out consistently
melalui berbagai mekanisme, mulai dari proses rekrutmen dan through various mechanisms, from employee recruitment and
orientasi karyawan, pelatihan dan pengembangan kompetensi, orientation processes, training and competency development,
hingga komunikasi internal dan penerapan standar kerja. Sejak to internal communication and the implementation of working
tahap awal bergabung, karyawan diperkenalkan pada nilai, prinsip standards. Since the early stages of joining the Company, employees
keselamatan, serta tanggung jawab lingkungan dan sosial yang are introduced to the Company’s values, safety principles, as well
melekat pada operasional Perseroan. Pendekatan ini memastikan as environmental and social responsibilities embedded in the
bahwa setiap individu memahami peran dan kontribusinya dalam Company’s operations. This approach ensures that every individual
mendukung keberlanjutan Perseroan. understands their role and contribution in supporting the Company’s
sustainability.
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Pada tahun 2025, Perseroan melibatkan sebanyak 2.079 karyawan In 2025, the Company engaged 2,079 employees in various
dalam berbagai program dan topik pelatihan yang berkaitan sustainability related training programs and topics. These programs
dengan keberlanjutan. Program-program tersebut dirancang untuk were designed to strengthen understanding and implementation
memperkuat pemahaman dan penerapan prinsip keberlanjutan of sustainability principles in daily work activities, while building
dalam aktivitas kerja sehari-hari, sekaligus membangun kesadaran awareness that sustainability is a shared responsibility across all
bahwa keberlanjutan merupakan tanggung jawab bersama di levels of the organization.
seluruh lini organisasi.
Selain pelatihan, Perseroan juga menyelenggarakan berbagai In addition to training programs, the Company also conducted
kegiatan internalisasi budaya keberlanjutan, antara lain: several initiatives to internalize sustainability culture, including:
1. Melaksanakan inisiatif pemilahan sampah untuk memudahkan 1. Implementing waste sorting initiatives to facilitate waste
pengolahan sebagai bagian dari kampanye pengurangan processing as part of the Company’s plastic reduction campaign.
plastik perseroan serta di Kantor Pusat Surabaya dan Jakarta At the Surabaya and Jakarta Head Offices, the Company also
bekerja sama dengan bank sampah untuk melakukan daur collaborates with waste banks to recycle sorted waste.
ulang sampah yang sudah dipisahkan.
2. Menerapkan digitalisasi dalam proses operasional untuk 2. Implementing digitalization in operational processes to reduce
mengurangi penggunaan kertas serta mendorong karyawan paper usage, while encouraging employees to bring reusable
membawa tumbler dan/atau kotak makan sendiri sebagai tumblers and/or lunch boxes as alternatives to single use plastic
pengganti botol plastik sekali pakai dan styrofoam guna bottles and styrofoam containers to support plastic reduction
mendukung inisiatif pengurangan plastik. initiatives.
3. Menempatkan tanda/rambu untuk mengingatkan karyawan 3. Installing signs and reminders to encourage employees to
tentang inisiatif penghematan air dan listrik. Selain itu, di Kantor conserve water and electricity. At the Surabaya Head Office, air
Pusat Surabaya juga diterapkan pemadaman AC setiap pukul conditioning is also turned off every day at 17.30 WIB.
17.30 WIB.
4. Penggunaan mobil listrik untuk para direksi sebagai bentuk 4. Using electric vehicles for the Board of Directors as part of
komitmen manajemen terkait pengurangan emisi. management’s commitment to reducing emissions.
5. Menerapkan budaya kerja inklusif dan non-diskriminatif 5. Promoting an inclusive and non-discriminatory workplace
dengan menjunjung kesetaraan, menghargai keberagaman, culture that upholds equality, respects diversity, and ensures fair
serta memastikan perlakuan adil dan kesempatan setara bagi treatment and equal opportunities for all employees.
seluruh karyawan.
Enam Model Penciptaan Nilai
Six Value Creation Models
[IR-2A] [IR-2B] [IR-2D] [IR-3A] [IR-3B]
Perseroan mengelola penciptaan nilai secara terintegrasi dengan The Company manages value creation in an integrated manner
mempertimbangkan faktor keuangan dan non-keuangan secara by balancing financial and non-financial factors. This approach
seimbang. Pendekatan ini memastikan bahwa pertumbuhan usaha ensures that business growth delivers not only short-term economic
tidak hanya menghasilkan kinerja ekonomi jangka pendek, tetapi performance, but also strengthens operational resilience, safety, as
juga memperkuat ketahanan operasional, keselamatan, serta well as environmental and social sustainability in the long term.
keberlanjutan lingkungan dan sosial dalam jangka panjang.
Model penciptaan nilai Perseroan dibangun di atas enam modal The Company’s value creation model is built upon six key capitals,
utama, yaitu modal finansial, modal sumber daya manusia, namely financial capital, human capital, manufacturing capital,
modal manufaktur, modal alam, modal intelektual, dan modal natural capital, intellectual capital, and social capital. These capitals
sosial. Keenam modal tersebut dikelola secara terintegrasi dan are managed in an integrated and interconnected manner to
saling terkait untuk mendukung strategi bisnis, merespons risiko support business strategy, respond to risks and opportunities, and
dan peluang, serta menghasilkan nilai berkelanjutan bagi seluruh generate sustainable value for all stakeholders.
pemangku kepentingan.
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Internal: Visi dan Misi | Pengelolaan Risiko | Peluang dan Tantangan
Internal: Vision and Mission | Risk Management | Opportunities and Challenges
Input [IR-2C] Proses Bisnis | Business Process
Modal Finansial/Keuangan Implementasi strategi pengelolaan keuangan yang efisien untuk
Modal yang dihasilkan dari pendapatan operasional Perseroan serta mendukung keberlanjutan dan inovasi produk.
investasi yang mendukung kelangsungan usaha. Implementation of efficient financial management strategies to
Financial Capital support sustainability and product innovation
Capital generated from the Company's operational revenue and
investments that support business continuity
Modal Sumber Daya Manusia Program pelatihan untuk meningkatkan keterampilan dan
Karyawan yang kompeten, loyal, dan didukung pelatihan berkala kepatuhan terhadap standar keselamatan dan kualitas kerja.
untuk pengembangan kapabilitas. Training programs to improve skills and ensure compliance with
Human Capital safety and work quality standards.
Competent and loyal employees, supported by regular training for
capability development.
Modal Manufaktur Pengelolaan fasilitas produksi sesuai standard operating procedure
Infrastruktur dan fasilitas produksi yang tersebar di berbagai (SOP) dan standar internasional untuk memastikan kualitas produk.
wilayah untuk memenuhi kebutuhan pelanggan. Management of production facilities in accordance with Standard
Manufacturing Capital Operating Procedures (SOP) and international standards to ensure
Infrastructure and production facilities spread across various regions product quality.
to meet customer needs.
Modal Natural/Alam Implementasi teknologi hemat energi dan pengelolaan limbah
Sumber daya alam yang digunakan dalam proses produksi dengan sesuai regulasi lingkungan.
pendekatan yang ramah lingkungan. Implementation of energy-efficient technology and waste
Natural Capital management in compliance with environmental regulations.
Natural resources used in the production process with an
environmentally friendly approach.
Modal Intelektual Penelitian dan Pengembangan (R&D) untuk menciptakan inovasi
Pengetahuan teknis dan inovasi yang diterapkan untuk menciptakan produk dan proses kerja yang lebih efisien.
produk berkualitas tinggi. Research and Development (R&D) to create product innovations
Intellectual Capital and more efficient work processes.
Technical knowledge and innovation applied to create high-quality
products.
Modal Sosial Pelaksanaan program Tanggung Jawab Sosial (CSR) untuk
Kemitraan strategis dengan masyarakat, pemerintah, dan mendukung pendidikan, kesehatan, dan kesejahteraan masyarakat
pemangku kepentingan lainnya. sekitar.
Social Capital Implementation of Corporate Social Responsibility (CSR) programs
Strategic partnerships with communities, the Government, and to support education, health, and community well-being.
other stakeholders.
Eksternal: Situasi Ekonomi dan Industri Nasional dan Global
External: National and Global Economic and Industry Situation
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Tata Kelola yang Baik | Sumber Daya Manusia | Dukungan Pemangku Kepentingan
Good Governance | Human Resources | Stakeholder Support
Output Outcome
• Pendapatan tahunan sebesar Rp3,01 triliun. • Menjamin kelangsungan usaha dan mendukung inovasi
• Kapabilitas digital operasional mencakup 1.282 unit Telemetri, 1,6 berkelanjutan.
juta pelacakan silinder digital, dan 189 unit GPS + Sensor Bahan • Memberikan kontribusi terhadap ekonomi lokal dan nasional.
Bakar • Ensuring business going concern and supporting sustainable
• Annual revenue amounted to Rp3,01 trillion. innovation
• Operational digital capabilities include 1,282 Telemetry units, 1.6 • Contributing to the local and national economy.
million digital cylinder tracking, and 189 GPS + Fuel Sensor.
• Jumlah karyawan: 1.687 orang. • Meningkatkan keahlian dan produktivitas karyawan.
• Total jam pelatihan tahunan: 11.479 jam. • Mendukung budaya kerja yang aman, sehat, dan produktif.
• Tingkat kepuasan karyawan yang diselenggarakan setahun • Increasing employee skills and productivity.
sekali, yaitu pada tahun 2025 sebesar 3,87 (dari 5) yang akan • Promoting a safe, healthy, and productive work culture.
diselenggarakan kembali pada tahun mendatang.
• Total employees: 1,687 people.
• Total annual training hours: 11.479 hours.
• Employee satisfaction survey conducted annually, with a score
of 3.87 (out of 5) recorded in 2025, which will be conducted
again in the following year.
• Total produksi mencapai 729.24 juta m3 per tahun. • Menjamin ketersediaan produk dengan kualitas tinggi.
• Penambahan 3 (tiga) pabrik baru, yaitu pabrik Liquefaction di Batam • Memperkuat hubungan dengan pelanggan melalui pengiriman
dan Cikande serta pabrik Nitrogen di Batam, disertai pengembangan yang tepat waktu dan aman.
jaringan distribusi ke wilayah Maluku guna meningkatkan kapasitas • Ensuring the availability of high-quality products.
produksi dan memperluas jangkauan pasar. • Strengthening customer relationships through timely and secure
• Total production reached 729.24 million m³ per year. deliveries.
• Addition of 3 (three) new plants, namely the Liquefaction Plants in
Batam and Cikande, as well as the Nitrogen Plant in Batam, along
with the expansion of the distribution network to the Maluku region
to increase production capacity and broaden market coverage.
• Penurunan intensitas energi sebesar 7,45%. • Mengurangi dampak negatif terhadap lingkungan.
• Penurunan total intensitas emisi 8,60%. • Mendukung keberlanjutan melalui efisiensi energi pengelolaan
• Energy intensity decreased by 7.45%. emisi yang optimal.
• Total emissions intensity decreased by 8.60%. • Reducing negative environmental impacts.
• Supporting sustainability through energy efficiency and optimal
waste management.
• Pengembangan produk baru, seperti aplikasi co-firing, hidrogen • Meningkatkan daya saing Perseroan melalui inovasi produk dan
untuk fuel cells, oxygen tunnel dan oxygen bar. efisiensi operasional.
• Penerapan sistem digitalisasi yang mendukung efisiensi proses • Memberikan nilai tambah kepada pelanggan melalui produk
kerja operasional mencakup sistem ERP, pengendalian TI, dan yang lebih inovatif dan ramah lingkungan.
pelacakan aset sekaligus menjadi fondasi pengukuran dan • Enhancing the Company's competitiveness through product
pengelolaan kinerja ESG Perseroan, mulai dari pemantauan innovation and operational efficiency.
emisi, intensitas energi dan optimalisasi bahan bakar armada. • Providing added value to customers with more innovative and
• Development of new products, such as co-firing applications eco-friendly products.
hydrogen for fuel cells, oxygen tunnel and oxygen bar.
• Implementation of digital systems that support operational
efficiency includes ERP systems, IT controls, and asset tracking,
which also serve as the foundation for measuring and managing
the Company’s ESG performance, covering emissions
monitoring, energy intensity, and fleet fuel optimisation.
Total investasi CSR sebesar Rp2,68 miliar, mencakup program sosial • Meningkatkan kepercayaan dan hubungan positif dengan
dan pelestarian lingkungan. masyarakat dan pemangku kepentingan.
Total CSR investment amounting to Rp2.68 billion, covering social • Mendukung pembangunan sosial dan lingkungan yang
and environmental conservation programs. berkelanjutan.
• Building trust and fostering positive relationships with
communities and stakeholders.
• Supporting sustainable social and environmental development.
Kebijakan dan Regulasi | Dukungan Pemangku Kepentingan Eksternal
Policies and Regulations | External Stakeholder Support
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Sustainability Report
Tata Kelola Keberlanjutan
Sustainability Governance
Perseroan menempatkan tata kelola keberlanjutan sebagai bagian The Company places sustainability governance as an integral part of
integral dari sistem tata kelola perusahaan secara keseluruhan. its overall corporate governance system. This approach is designed
Pendekatan ini dirancang untuk memastikan bahwa pengelolaan to ensure that the management of economic, environmental,
dampak ekonomi, lingkungan, dan sosial dilakukan secara terstruktur, and social impacts is carried out in a structured and measurable
terukur, dan selaras dengan strategi bisnis jangka panjang. Dalam manner, aligned with the Company’s long term business strategy.
konteks bisnis gas industri dan medis yang memiliki tingkat risiko In the context of the industrial and medical gas business, which
operasional tinggi dan tuntutan keandalan yang ketat, tata kelola carries high operational risks and strict reliability requirements,
keberlanjutan berperan penting dalam menjaga kesinambungan sustainability governance plays an important role in maintaining
usaha, keselamatan, serta kepercayaan pemangku kepentingan. business continuity, safety, and stakeholder trust.
Tata kelola keberlanjutan Perseroan dibangun dengan The Company’s sustainability governance is built by integrating Good
mengintegrasikan prinsip Good Corporate Governance dan Corporate Governance principles and the Environmental, Social, and
kerangka Environment, Social, and Governance (ESG) ke dalam Governance (ESG) framework into strategic and operational decision-
proses pengambilan keputusan strategis dan operasional. Hal ini making processes. This includes, among others, capital investment and
mencakup, antara lain, perencanaan investasi dan belanja modal, expenditure planning, management of assets and production facilities,
pengelolaan aset dan fasilitas produksi, pengembangan produk dan development of products and services, as well as the management
layanan, serta pengelolaan rantai pasok dan sumber daya manusia. of supply chains and human resources. The Company also continues
Perseroan juga terus memperkuat tata kelola teknologi informasi to strengthen its information technology governance through the
melalui pengembangan infrastruktur digital yang mendukung development of digital infrastructure that supports operational
keandalan operasional dan memperkuat pengukuran kinerja ESG, reliability and enhances ESG performance measurement, including the
termasuk pemantauan emisi dan intensitas energi pada operasional monitoring of emissions and energy intensity in fleet operations, as well
armada, serta peningkatan transparansi dan akurasi data. as improving data transparency and accuracy.
Dalam setiap keputusan strategis yang memiliki potensi dampak In every strategic decision that may have significant impacts
signifikan terhadap keselamatan, lingkungan, atau masyarakat, on safety, the environment, or society, the Company considers
Perseroan mempertimbangkan hasil penilaian risiko, kepatuhan risk assessment results, regulatory compliance, and long-term
terhadap regulasi, serta implikasi jangka panjang terhadap implications for value creation. This approach ensures that business
penciptaan nilai. Pendekatan ini memastikan bahwa pertumbuhan growth is conducted responsibly and in line with sustainability
usaha dilakukan secara bertanggung jawab dan sejalan dengan principles. Through this approach, sustainability is not treated as a
prinsip keberlanjutan. Dengan pendekatan ini, keberlanjutan tidak separate function, but rather as an integral part of the Company’s
diperlakukan sebagai fungsi terpisah, melainkan menjadi bagian risk management, investment planning, and performance
dari mekanisme pengelolaan risiko, perencanaan investasi, dan measurement mechanisms.
pengukuran kinerja Perseroan.
Penanggung Jawab Penerapan Strategi Keberlanjutan
Responsibility for the Implementation of Sustainability Strategy
[GRI 2-14] [POJK E.1]
Pengawasan dan arahan strategis atas penerapan keberlanjutan Strategic oversight and direction for sustainability implementation
berada di tingkat Direksi dan Dewan Komisaris. Direksi bertanggung reside at the level of the Board of Directors and the Board of
jawab memastikan bahwa strategi dan inisiatif keberlanjutan selaras Commissioners. The Board of Directors is responsible for ensuring
dengan tujuan bisnis, profil risiko, serta rencana jangka panjang that sustainability strategies and initiatives are aligned with the
Perseroan. Dewan Komisaris menjalankan fungsi pengawasan untuk Company’s business objectives, risk profile, and long-term plans.
memastikan bahwa kebijakan dan pelaksanaan keberlanjutan The Board of Commissioners performs a supervisory role to ensure
dilakukan secara konsisten dan akuntabel. that sustainability policies and their implementation are carried out
consistently and accountably.
Dalam pelaksanaannya, Perseroan telah membentuk Komite In its implementation, the Company has established an ESG
ESG sebagai penanggung jawab utama implementasi strategi Committee as the primary body responsible for the operational
keberlanjutan di tingkat operasional. Komite ini memantau dan implementation of the sustainability strategy. The Committee
mengevaluasi kinerja ESG secara berkala untuk memastikan monitors and evaluates ESG performance on a regular basis
kegiatan usaha berjalan selaras dengan prinsip keberlanjutan dan to ensure that business activities are aligned with sustainability
tata kelola yang baik. Penjelasan lebih komprehensif mengenai principles and good governance practices. A more comprehensive
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pedoman kerja, komposisi, tugas dan tanggung jawab, wewenang, explanation regarding the Committee’s working guidelines,
rapat, pengembangan kompetensi, serta pelaksanaan tugas dan composition, duties and responsibilities, authorities, meetings,
evaluasi Komite ESG telah disajikan pada subbab Organ Tata Kelola competency development, as well as the implementation and
di Bawah Dewan Komisaris. evaluation of its duties is presented in the subsection Governance
Bodies Under the Board of Commissioners.
Pendidikan dan Peningkatan Kompetensi Keberlanjutan
Sustainability Education and Competency Development
[POJK E.2]
Untuk mendukung efektivitas tata kelola keberlanjutan, Perseroan To support the effectiveness of sustainability governance,
secara berkelanjutan meningkatkan kompetensi seluruh elemen the Company continuously enhances the competencies of all
Perseroan melalui berbagai program pendidikan dan pelatihan organizational elements through various sustainability related
terkait keberlanjutan. Pelatihan dirancang sesuai dengan peran education and training programs. These programs are designed
dan tingkat jabatan, sehingga setiap individu memiliki pemahaman in accordance with roles and levels of responsibility, ensuring that
yang relevan terhadap tanggung jawab keberlanjutannya. Melalui each individual has a relevant understanding of their sustainability
peningkatan kompetensi ini, Perseroan memastikan bahwa responsibilities. Through this competency development, the
pengambilan keputusan dan pelaksanaan operasional didukung Company ensures that decision making and operational execution
oleh kapabilitas yang memadai. are supported by adequate capabilities.
Program pendidikan dan peningkatan kompetensi keberlanjutan The sustainability education and competency development
yang diikuti oleh karyawan Perseroan sepanjang tahun 2025 adalah programs attended by the Company’s employees throughout 2025
sebagai berikut: are presented as follows:
Topik Program Pelatihan Level Jabatan Karyawan yang Mengikuti Pelatihan Keberlanjutan Total Karyawan yang
Keberlanjutan Employee Job Levels Participating in Sustainability Training Mengikuti Pelatihan
Sustainability Training Keberlanjutan (Orang)
General Manajer Supervisor Staf Non-Staf
Program Topics Manager Manager Staff Non-Staff
Total Employees Participating
in Sustainability Training
(People)
Asset Management - - - 7 - 7
Awareness FSSC 22000 V6.0 - 7 6 11 16 40
Awareness FSSC 6.0 & HACCP - 4 5 8 27 44
Company & Industry Introduction - - - 7 7
Coretax 3 7 7 17
Defensive Driving Training (DDT) - - 2 4 39 45
Edukasi & Sosialisasi LL - 2 5 12 - 19
LL Education & Socialization
Finance 101 - - - 7 - 7
ERP Go-Live - - 1 3 5 9
K3 Kimia - - 1 3 1 5
Chemical OHS
K3 Listrik - - - 2 2
Electricity OHS
MSDS dan Penanganan Produk - - - - 1 1
MSDS and Product Management
MT Onboarding-Asset - - - 2 - 2
Management
MT Onboarding-Business - - - 2 - 2
Strategy
MT Onboarding-Leadership & - - - 8 - 8
People Management
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Topik Program Pelatihan Level Jabatan Karyawan yang Mengikuti Pelatihan Keberlanjutan Total Karyawan yang
Keberlanjutan Employee Job Levels Participating in Sustainability Training Mengikuti Pelatihan
Sustainability Training Keberlanjutan (Orang)
General Manajer Supervisor Staf Non-Staf
Program Topics Manager Manager Staff Non-Staff
Total Employees Participating
in Sustainability Training
(People)
MT Onboarding-Product - - - 8 - 8
Knowledge
MT Onboarding-Safety Handling - - - 2 - 2
MT Onboarding-Supply Chain - - - 2 - 2
Management
Pelatihan Awareness ISO 13485 : - 3 1 1 5
2016 dan Internal Audit ISO 19011
: 2018
Training Awareness ISO 13485 :
2016 and Internal Audit ISO 19011
: 2018
Penggunaan APD - - - 1 1
PPE Use
Pengisian Gas Ar Mix - - - 1 2 3
Gas Ar Mix Filling
People Management - - - 7 7
Petugas Pemadam Kebakaran - - - 1 4 5
Kelas D
Class D Firefighter
POPLB3 - - 3 2 5
Product Knowledge-Industrial - - - 7 7
Gas
Product Knowledge-Specialty - - - 7 7
Gas
Refresh Produksi & Maintenance - 2 5 2 25 34
Refresh Production &
Maintenance
Refresh Training HCBP - - 2 3 1 6
Refresh Training Maintenance - - 2 11 13
Refreshment Prosedur Standar - - - 2 1 3
Safety Filling Station
Refreshment Safety Procedure
Standard of Filling Station
Risk Management Training 2 7 8 4 21
Sertifikasi SIO Forklift Kelas I - - - 3 3
SIO Forklift Certification Class I
Sistem & Prosedur Legacy ERP - - 4 14 9 27
Legacy ERP System & Procedure
Sistem & Prosedur SAP-FS - - - 2 2
SAP-FS System & Procedure
Specialist Course Banjarbaru- - - 1 7 8
Preventive Maintenance, Optimal
Plant Operating
Specialist Course Banjarbaru- - - 1 7 8
TPM Introduction & Measuring,
RCA
Specialist Course Bontang- - 1 2 10 13
Preventive Maintenance, Optimal
Plant Operating
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Topik Program Pelatihan Level Jabatan Karyawan yang Mengikuti Pelatihan Keberlanjutan Total Karyawan yang
Keberlanjutan Employee Job Levels Participating in Sustainability Training Mengikuti Pelatihan
Sustainability Training Keberlanjutan (Orang)
General Manajer Supervisor Staf Non-Staf
Program Topics Manager Manager Staff Non-Staff
Total Employees Participating
in Sustainability Training
(People)
Specialist Course Bontang-TPM 1 2 10 13
Introduction & Measuring, RCA
Specialist Course Kutai - - 1 1 5 7
Kartanegara-Preventive
Maintenance, Optimal Plant
Operating
Specialist Course Kutai - - 1 1 5 7
Kartanegara-TPM Introduction &
Measuring, RCA
Supply Chain - - - 7 - 7
Training ISO/IEC 17025:2017 1 2 2 6 2 13
Sistem Manajemen Mutu
Laboratorium
ISO/IEC 17025:2017 Laboratory
Quality Management System
Training
Training K3 Awareness 11 59 96 371 903 1440
OHS Awareness Training
Training K3 Produksi - - - 1 - 1
OHS Production Training
Training of Trainers-Learning to 5 8 8 - 21
Leadership
Training Perawatan 2 2 2 1 10 17
Pengoperasian IHI & Cara Kerja
ASP
IHI Operation and Maintenance
and ASP Working Principles
Training
Training PSAK 1 7 11 1 20
SFAS Training
Training Quality Inspection - - - 1 - 1
Training Root Cause Analysis 2 13 10 5 1 31
Training Sistem Prosedur ERP-FS - - 77 1 4 82
ERP System Procedure Training-
FS
Training Taste, Odor, - - 4 1 9 14
Appearance
Total 24 121 270 542 1.122 2.079
Catatan: Perhitungan menggunakan training basis, yaitu berdasarkan jumlah topik Note: The calculation uses a training basis, based on the number of training topics delivered.
pelatihan yang diberikan.
Partisipasi karyawan dalam pelatihan keberlanjutan selama 3 (tiga) Employee participation in sustainability training in 3 (three)
tahun terakhir adalah sebagai berikut: consecutive years is as follows:
Uraian Satuan 2025 2024* 2023*
Description Unit
Total Karyawan yang Mengikuti Pelatihan Keberlanjutan Orang 2.079 1.352 1.349
Total Employees Participating in Sustainability Training Persons
*Disajikan kembali karena perubahan rumus perhitungan *Restated due to changes in the calculation formula.
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Dalam konteks peningkatan kompetensi keberlanjutan, anggota In the context of strengthening sustainability competencies,
Direksi Perseroan juga secara rutin mengikuti berbagai program members of the Company’s Board of Directors also regularly
pelatihan, seminar, dan forum profesional yang mendukung participate in various training programs, seminars, and professional
penguatan kapabilitas kepemimpinan serta pengambilan forums that support the enhancement of leadership capabilities and
keputusan yang selaras dengan prinsip keberlanjutan. Informasi decision making aligned with sustainability principles. Information
mengenai pelatihan Direksi yang berkaitan dengan keberlanjutan regarding training related to sustainability attended by the Board of
disajikan pada Bab Tata Kelola Perusahaan, subbab Pengembangan Directors is presented in the Corporate Governance chapter, under
Kompetensi Direksi. the subsection Board of Directors Competency Development.
Penilaian Risiko atas Penerapan Aspek Keberlanjutan
Risk Assessment on the Implementation of Sustainability Aspects
[GRI 2-25] [POJK E.3] [IR-4D]
Perseroan mengelola risiko keberlanjutan sebagai bagian yang The Company manages sustainability risks as an integral part
tidak terpisahkan dari sistem manajemen risiko korporasi dan of its corporate risk management system and integrates them
mengintegrasikannya ke dalam proses perencanaan serta into planning and decision-making processes. This approach
pengambilan keputusan. Pendekatan ini dilakukan untuk memastikan ensures that sustainability related risks and opportunities are
bahwa risiko dan peluang terkait keberlanjutan dipertimbangkan comprehensively considered, particularly those that may affect
secara menyeluruh, khususnya yang berpotensi mempengaruhi operational performance, financial position, and the Company’s
kinerja operasional, posisi keuangan, serta keberlangsungan usaha business continuity in the short, medium, and long term.
Perseroan dalam jangka pendek, menengah, dan panjang.
Sejalan dengan prinsip pelaporan keberlanjutan global yang In line with global sustainability reporting principles introduced
diperkenalkan dalam IFRS Sustainability Disclosure Standards, in the IFRS Sustainability Disclosure Standards, the Company
Perseroan memandang isu keberlanjutan tidak hanya dari sisi views sustainability issues not only from environmental and social
dampak lingkungan dan sosial, tetapi juga dari implikasinya terhadap impact perspectives, but also from their implications for business
kinerja bisnis dan penciptaan nilai. Dalam konteks operasional performance and value creation. Within the Company’s operational
Perseroan, ruang lingkup risiko tersebut mencakup aspek ekonomi, context, the scope of such risks includes economic, environmental,
lingkungan, dan sosial yang dapat berdampak pada keselamatan and social aspects that may affect operational safety, reliability
operasional, keandalan pasokan gas, kepatuhan terhadap peraturan, of gas supply, regulatory compliance, as well as reputation and
serta reputasi dan kepercayaan pemangku kepentingan. stakeholder trust.
Penilaian risiko dilakukan secara berkala dengan melibatkan unit Risk assessments are conducted periodically by involving
kerja terkait untuk mengidentifikasi potensi risiko, menilai tingkat relevant work units to identify potential risks, evaluate their
kemungkinan dan dampaknya, serta menetapkan langkah mitigasi likelihood and impact, and determine appropriate mitigation
yang sesuai. Risiko keberlanjutan yang dinilai material dilaporkan measures. Sustainability risks assessed as material are reported
kepada manajemen dan digunakan sebagai bahan pertimbangan to management and used as considerations in strategic decision
dalam pengambilan keputusan strategis, termasuk dalam making, including in determining investment priorities, strengthening
penetapan prioritas investasi, penguatan pengendalian operasional, operational controls, and developing improvement programs.
dan penyusunan program perbaikan. Dengan pendekatan ini, Through this approach, sustainability is not treated as a separate
keberlanjutan tidak diperlakukan sebagai isu terpisah, melainkan issue but as a risk and opportunity factor that influences value
sebagai faktor risiko dan peluang yang mempengaruhi penciptaan creation and the Company’s business resilience.
nilai dan ketahanan usaha Perseroan.
Dalam kaitannya dengan perubahan iklim, Perseroan secara In relation to climate change, the Company is gradually strengthening
bertahap meningkatkan pemahaman dan kesiapan pengelolaan its understanding and readiness in managing climate related risks
risiko iklim dengan mengklasifikasikan potensi dampaknya ke dalam by classifying potential impacts into two main categories, namely
dua kelompok utama, yaitu risiko yang timbul akibat perubahan risks arising from changes in physical environmental conditions
kondisi fisik lingkungan dan risiko yang muncul seiring dengan and risks emerging from policy, technological, and market changes
perubahan kebijakan, teknologi, serta tuntutan pasar menuju praktik toward lower carbon business practices. This approach helps the
usaha yang lebih rendah karbon. Pendekatan ini membantu Perseroan Company understand how climate change may affect energy
dalam memahami bagaimana perubahan iklim dapat memengaruhi intensive operations, the reliability of production facilities, as well as
operasi yang padat energi, keandalan fasilitas produksi, serta distribution and logistics activities.
kegiatan distribusi dan logistik.
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Pada tahap adopsi awal ini, fokus Perseroan diarahkan pada At this initial adoption, the Company focuses on strengthening
penguatan tata kelola serta identifikasi risiko berdasarkan data yang governance and identifying risks based on available data. Since
tersedia. Sejak tahun 2024, Perseroan telah melakukan penetapan 2024, the Company has established a consolidated measurement
baseline pengukuran secara terkonsolidasi sebagai fondasi untuk baseline as a foundation for improving the quality of sustainability
meningkatkan kualitas pengelolaan dan pengungkapan informasi management and disclosures, particularly related to energy
keberlanjutan, khususnya terkait energi dan emisi. Langkah ini and emissions. This step is expected to enhance the quality
diharapkan dapat meningkatkan kualitas pengambilan keputusan of management decision making and support the gradual
manajemen serta mendukung penyempurnaan pengungkapan improvement of sustainability disclosures in the future, including
keberlanjutan secara bertahap di masa mendatang, termasuk through expanded data coverage and improved traceability of
melalui perluasan cakupan data dan peningkatan ketertelusuran information from third parties.
informasi dari pihak ketiga.
Rincian mengenai risiko yang terkait dengan aspek ekonomi dan bisnis Details regarding risks related to economic and business aspects are
telah dijelaskan dalam bagian Sistem Manajemen Risiko pada Bab described in the Risk Management System section in the Corporate
Tata Kelola Perusahaan dalam laporan ini. Sementara itu, risiko sosial Governance chapter of this report. Meanwhile, the social and
dan lingkungan yang dikelola Perseroan pada periode pelaporan environmental risks managed by the Company during the reporting
diuraikan sebagai berikut: period are described as follows:
Aspek Potensi Risiko Keterkaitan IFRS (tahap awal) Mitigasi Risiko
Keberlanjutan Risk Potential Relevance with IFRS (initial Risk Mitigation
Sustainability adoption)
Aspect
Sosial Konflik dengan masyarakat Dapat memengaruhi Membangun pabrik di luar wilayah pemukiman
Social di sekitar wilayah kelangsungan operasi dan masyarakat, serta berkoordinasi dengan
operasional perizinan, serta risiko reputasi pemerintah kota dan instansi terkait mengenai lokasi
Conflicts with communities yang berdampak finansial. pembangunan pabrik.
around operational areas (IFRS S1). Constructing plants outside residential areas and
May affect operational coordinating with city governments and relevant
continuity and licensing, as well authorities regarding plant construction locations.
as pose reputational risks with
financial.
Lingkungan Berkurangnya Beririsan dengan risiko fisik Menempatkan pabrik di kawasan industri yang
Environment keanekaragaman hayati jangka panjang pada area telah terencana dan jauh dari area konservasi untuk
Reduced biodiversity sekitar fasilitas dan penerimaan meminimalkan gangguan terhadap habitat dan
sosial, tergantung lokasi dan ekosistem.
pengelolaan dampak. Locating plants within planned industrial zones and
Associated with long term away from conservation areas to minimize disruption
physical risks in areas to habitats and ecosystems.
surrounding facilities and
social acceptance, depending
on location and impact
management.
Pencemaran terhadap Beririsan dengan risiko Distribusi melalui tanker dan tabung yang dapat
lingkungan transisi (pengetatan regulasi, digunakan kembali dengan standar keselamatan
Environmental pollution biaya kepatuhan) dan risiko ketat, serta bekerja sama dengan pihak berizin
operasional yang dapat dalam pengelolaan limbah untuk memastikan
berdampak finansial. (IFRS S1 limbah terkelola dan mencegah pencemaran.
dan S2). Distribution through tankers and reusable cylinders
Associated with transition with strict safety standards, as well as collaboration
risks (tightening regulations with licensed parties in waste management to
and compliance costs) and ensure proper waste handling and prevent pollution.
operational risks that may have
financial implications. (IFRS S1
and S2).
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Laporan Keberlanjutan
Sustainability Report
Permasalahan terhadap Penerapan Aspek Keberlanjutan
Challenges in the Implementation of Sustainability Aspects
[POJK E.5]
Dalam penerapan keberlanjutan, Perseroan menghadapi berbagai In implementing sustainability, the Company faces various
tantangan, antara lain dinamika kebijakan dan insentif pemerintah, challenges, including the dynamic of government policies and
kebutuhan peningkatan kapabilitas internal, serta kompleksitas incentives, the need to strengthen internal capabilities, as well as
pengelolaan operasional yang tersebar di berbagai wilayah. the complexity of managing operations across multiple regions.
Di sisi lain, penerapan keberlanjutan juga membuka peluang On the other hand, sustainability implementation also presents
untuk meningkatkan efisiensi, memperkuat daya saing, serta opportunities to improve efficiency, strengthen competitiveness,
meningkatkan daya tarik Perseroan bagi pelanggan dan investor and enhance the Company’s attractiveness to customers and
yang memiliki perhatian terhadap aspek ESG. investors who place strong emphasis on ESG aspects.
Sebagai respon, Perseroan menyusun rencana tindak lanjut In response, the Company has developed follow up action plans
yang berfokus pada penguatan sistem, peningkatan kapabilitas, focused on strengthening systems, enhancing internal capabilities,
serta penyempurnaan kebijakan dan prosedur yang mendukung and refining policies and procedures that support sustainability.
keberlanjutan. Rencana ini dievaluasi secara berkala untuk These plans are evaluated periodically to ensure their relevance
memastikan relevansi dan efektivitasnya dalam mendukung and effectiveness in supporting the Company’s long-term strategy.
strategi jangka panjang Perseroan.
Tantangan yang Perlu Dikelola untuk Peluang yang Dapat Dikembangkan Rencana Mendatang yang Perlu
Memaksimalkan Penerapan Aspek Seiring dengan Penerapan Aspek Direalisasikan Terkait Penerapan Aspek
Keberlanjutan Keberlanjutan Keberlanjutan
Challenges that Need to be Managed Opportunities that can be Developed Future Plans that Need to be Realized
to Maximize the Implementation of Along with the Implementation of Related to the Implementation of
Sustainability Aspects Sustainability Aspects Sustainability Aspects
Ketidakpastian program insentif dari Memanfaatkan penerapan keberlanjutan Terus bersikap proaktif terhadap regulator
pemerintah, yang membuat perusahaan untuk menciptakan unique value sebagai dan organisasi untuk memastikan
perlu mencari alternatif insentif secara pemasok pilihan utama di industri. pemahaman yang baik terhadap peraturan
mandiri. Leveraging sustainability implementation to yang berlaku.
Uncertainty in Government incentive create unique value as the preferred supplier Continuously engaging proactively with
programs, requiring the Company to seek in the industry. regulators and organizations to ensure
alternative incentives independently. a clear understanding of applicable
regulations.
Ketidakstabilan kebijakan keberlanjutan Meningkatkan daya tarik bagi investor Mengembangkan kebijakan risiko
dari pemerintah, yang menimbulkan yang memiliki preferensi pada perusahaan terkait kualitas, keamanan pangan,
ketidakpastian dalam perencanaan dengan nilai-nilai keberlanjutan (low-carbon medis, dan keselamatan kerja, sembari
strategis perusahaan. factory dan ESG). mempertahankan operational excellence.
Instability in Government sustainability Enhancing attractiveness to investors who Developing risk policies related to
policies, creating uncertainty in the prioritize companies that have sustainability quality, food safety, medical safety, and
Company's strategic planning. values (low-carbon plant and ESG). occupational health and safety while
maintaining operational excellence.
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Monitoring dan Evaluasi Kinerja ESG oleh Lembaga
Independen
Monitoring and Evaluation of ESG Performance by Independent Institutions
Sebagai bagian dari upaya memperkuat transparansi dan akuntabilitas As part of its efforts to strengthen transparency and accountability in
dalam pengelolaan keberlanjutan, Perseroan memantau kinerja ESG sustainability management, the Company monitors ESG performance
melalui penilaian yang dilakukan oleh lembaga independen. Penilaian through assessments conducted by independent institutions. These
eksternal tersebut memberikan perspektif tambahan bagi Perseroan external assessments provide an additional perspective for the
dalam mengevaluasi efektivitas kebijakan, sistem manajemen, serta Company in evaluating the effectiveness of its policies, management
program keberlanjutan yang telah diterapkan. systems, and sustainability programs.
Setiap tahun sejak 2017, Perseroan berpartisipasi dalam EcoVadis, Since 2017, the Company has participated annually in the assessment
provider kelas dunia yang terpercaya untuk pemeringkatan conducted by EcoVadis, a globally recognized provider of business
keberlanjutan usaha serta perangkat perbaikan kinerja kecerdasan dan sustainability ratings and collaborative performance improvement tools
kolaboratif bagi rantai pasokan global. Sistem pemeringkatan EcoVadis for global supply chains. The EcoVadis rating system not only measures
tidak hanya mengukur kemampuan Perseroan untuk menerapkan the Company’s capability in implementing sustainability principles
prinsip keberlanjutan di bidang lingkungan, sumber daya manusia, across environmental, labor and human rights, ethics, and sustainable
etika, dan pembelian, namun juga memberikan cara-cara yang procurement aspects, but also provides measurable guidance to
terukur agar Perseroan dapat meningkatkan kinerja scorecard yang support improvements in the Company’s sustainability scorecard. The
disediakan. Perseroan menargetkan untuk meningkatkan nilai EcoVadis Company targets continuous improvement in its EcoVadis score each
setiap tahunnya agar dapat memenuhi standar keberlanjutan yang year in order to meet the sustainability standards expected by its
diharapkan oleh para pelanggan Perseroan. customers.
Pada tahun 2025, Perseroan memperoleh skor EcoVadis sebesar 55. In 2025, the Company obtained an EcoVadis score of 55. The
Hasil penilaian tersebut menjadi referensi bagi manajemen dalam assessment results serve as a reference for management in formulating
menyusun langkah-langkah peningkatan kinerja keberlanjutan secara continuous improvement measures for sustainability performance,
berkelanjutan, termasuk dalam penguatan kebijakan, peningkatan including strengthening policies, improving operational practices, and
praktik operasional, serta penyempurnaan pengelolaan rantai pasok enhancing more responsible supply chain management.
yang lebih bertanggung jawab.
Selain EcoVadis, Perseroan juga memantau eksposur risiko In addition to EcoVadis, the Company also monitors its exposure to
keberlanjutan melalui ESG Risk Rating yang dilakukan oleh sustainability risks through ESG Risk Ratings conducted by Sustainalytics.
Sustainalytics. Penilaian ini mengevaluasi berbagai indikator risiko This assessment evaluates various ESG risk indicators relevant to
ESG yang relevan dengan kegiatan usaha Perseroan, antara lain tata the Company’s business activities, including corporate governance,
kelola perusahaan, emisi dan limbah, penggunaan energi dan emisi emissions and waste management, energy use and greenhouse gas
gas rumah kaca, keselamatan dan kesehatan kerja, kualitas produk, emissions, occupational health and safety, product quality, as well as
serta dampak sosial dari produk dan layanan yang dihasilkan. the social impacts of the products and services delivered.
Berdasarkan penilaian tersebut, sejumlah indikator risiko ESG yang Based on the assessment results, several ESG risk indicators relevant to
relevan dengan kegiatan usaha Perseroan tidak menunjukkan the Company’s business activities did not show indications of material
adanya indikasi kontroversi material. Temuan tersebut menunjukkan controversies. These findings indicate that the Company’s sustainability
bahwa pengelolaan risiko keberlanjutan yang dilakukan Perseroan risk management practices have been implemented adequately to
telah berjalan secara memadai dalam mendukung operasional yang support responsible operations. At the same time, the assessment
bertanggung jawab. Di sisi lain, hasil asesmen juga memberikan also provides insights for the Company to further strengthen the
masukan bagi Perseroan untuk terus memperkuat pengelolaan isu management of strategic sustainability issues, including improving
keberlanjutan yang bersifat strategis, termasuk peningkatan efisiensi energy efficiency, controlling emissions, and enhancing sustainability
energi, pengendalian emisi, serta penguatan praktik keberlanjutan practices across the supply chain.
dalam rantai pasok.
Perseroan memandang bahwa penilaian ESG oleh lembaga The Company considers ESG assessments by independent institutions
independen merupakan instrumen penting dalam mendukung tata to be an important instrument in supporting sound sustainability
kelola keberlanjutan yang baik. Oleh karena itu, hasil penilaian tersebut governance. Therefore, the assessment results are periodically
secara berkala ditinjau oleh manajemen sebagai bagian dari proses reviewed by management as part of the evaluation process for
evaluasi kinerja keberlanjutan dan penyempurnaan strategi ESG sustainability performance and the continuous refinement of the
Perseroan dalam jangka panjang. Company’s long term ESG strategy.
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Laporan Keberlanjutan
Sustainability Report
Kinerja Keberlanjutan Ekonomi
Economic Sustainability Performance
Kinerja keberlanjutan ekonomi merupakan salah satu topik Economic sustainability performance is one of the material topics
material yang mencerminkan kemampuan Perseroan dalam that reflects the Company’s ability to maintain operational resilience,
menjaga ketahanan operasional, menghasilkan nilai tambah, serta generate added value, and distribute economic benefits sustainably
mendistribusikan manfaat ekonomi secara berkelanjutan kepada to its stakeholders. For the Company, economic performance is not
para pemangku kepentingan. Bagi Perseroan, kinerja ekonomi tidak measured solely by the achievement of revenue and profit, but also
semata diukur dari pencapaian pendapatan dan laba, tetapi juga by how business activities are managed with discipline, responsibility,
dari bagaimana aktivitas usaha dikelola secara disiplin, bertanggung and relevance to the long term needs of industry and society.
jawab, dan relevan terhadap kebutuhan jangka panjang industri
serta masyarakat.
Dalam menjalankan kegiatan usahanya, Perseroan mengelola In conducting its business activities, the Company manages
kinerja ekonomi melalui penganggaran berbasis kinerja, economic performance through performance-based budgeting,
pengendalian biaya yang terukur, serta mitigasi risiko keuangan measured cost control, and financial risk mitigation integrated
yang terintegrasi dengan sistem manajemen risiko korporasi. with the corporate risk management system. This approach is
Pendekatan ini ditujukan untuk menjaga keseimbangan antara intended to maintain a balance between achieving financial targets,
pencapaian target keuangan, kesinambungan operasional, dan sustaining operational continuity, and preserving the Company’s
kemampuan Perseroan dalam berinvestasi pada penguatan ability to invest in strengthening production capacity, safety, and
kapasitas produksi, keselamatan, serta inisiatif keberlanjutan. sustainability initiatives. Through this approach, the Company’s
Dengan demikian, kinerja ekonomi Perseroan diharapkan dapat economic performance is expected to continue supporting
terus mendukung pertumbuhan usaha yang sehat sekaligus healthy business growth while contributing to the achievement
berkontribusi terhadap pencapaian Tujuan Pembangunan of the Sustainable Development Goals, particularly in relation to
Berkelanjutan, khususnya pada aspek pekerjaan layak, decent work, economic growth, and the strengthening of industrial
pertumbuhan ekonomi, dan penguatan infrastruktur industri. infrastructure. [GRI 3-3]
[GRI 3-3]
Perbandingan Target dan Kinerja Produksi, Portofolio, Target
Pembiayaan, atau Investasi, Pendapatan, dan Laba Rugi
Comparison of Production Targets and Performance, Portfolio, Financing Targets or
Investments, Revenue, and Profit or Loss
[POJK F.2] [IR-4F]
Perseroan secara konsisten memantau pencapaian produksi, The Company consistently monitors the achievement of production,
penjualan, serta laba dibandingkan dengan target yang telah sales, and profit compared with the targets that have been
ditetapkan. Evaluasi ini menjadi dasar bagi manajemen dalam established. This evaluation serves as a basis for management
menilai efektivitas strategi operasional, mengidentifikasi deviasi to assess the effectiveness of operational strategies, identify
kinerja, serta menetapkan langkah perbaikan yang diperlukan performance deviations, and determine the necessary corrective
untuk periode berikutnya. Rincian perbandingan target dan realisasi actions for the following period. Details of the comparison between
produksi, penjualan, serta laba tahun berjalan disajikan dalam tabel targets and the realization of production, sales, and profit for the
berikut: current year are presented in the following table.
Uraian Satuan 2025 2024 2023
Description Unit
Target Realisasi Target Realisasi Target Realisasi
Realization Realization Realization
Produksi Gas m3 758.528.800 729.238.199 732.511.736 652.135.572 696.285.340 654.189.091
Gas Production
Penjualan Rp Juta 3.265.922 3.008.803 3.177.698 2.907.675 3.006.000 2.822.745
Sales
Laba Tahun Rp Juta 165.949 62.420 248.363 110.196 201.567 169.814
Berjalan
Profit for the Year
EBITDA Rp Juta 1.005.192 841.105 1.048.118 821.763 1.010.275 877.846
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Kinerja Portofolio, Target Pembiayaan, atau Investasi pada
Instrumen Keuangan atau Proyek yang Sejalan dengan
Keuangan Berkelanjutan
Portfolio Performance, Financing Targets, or Investments in Financial Instruments or
Projects Aligned with Sustainable Finance
[POJK F.3]
Perseroan secara bertahap mengarahkan belanja modal dan The Company progressively allocates its capital expenditures
investasi pada proyek-proyek yang tidak hanya mendukung and investments toward projects that not only support business
pertumbuhan bisnis, tetapi juga selaras dengan prinsip keuangan growth but are also aligned with sustainable finance principles.
berkelanjutan. Investasi tersebut difokuskan pada penguatan These investments focus on strengthening operational efficiency,
efisiensi operasional, peningkatan keselamatan dan keandalan improving the safety and reliability of facilities, and reducing the
fasilitas, serta pengurangan dampak lingkungan dari kegiatan environmental impacts of business activities.
usaha.
Pada tahun 2025, Perseroan merealisasikan investasi (Capex) In 2025, the Company realized Capex in several environmentally
pada sejumlah proyek berwawasan lingkungan dengan total oriented projects with total capital expenditure amounting to
belanja modal sebesar Rp14,52 miliar, meningkat dari Capex tahun Rp14.52 billion, an increase from the previous year’s Capex of
sebelumnya yang mencapai Rp9,21 miliar*. Realisasi Capex tersebut Rp9.21 billion*. The Capex realization was implemented through the
dilakukan melalui proyek sebagai berikut: following projects:
1. Optimalisasi konsumsi energi melalui peremajaan fasilitas di 1. Optimization of energy consumption through the modernization
pabrik Veterantama, Bambe, Bekasi, Palu dan Batam untuk of facilities at the Veterantama, Bambe, Bekasi, Palu, and Batam
meningkatkan efisiensi operasional serta menurunkan intensitas plants to improve operational efficiency and reduce energy
energi. intensity.
2. Pemanfaatan air kondensat guna mengurangi konsumsi air 2. Utilization of condensate water to reduce clean water
bersih di enam pabrik, sebagai bagian dari upaya peningkatan consumption at six plants, as part of efforts to improve water
efisiensi penggunaan sumber daya air. resource efficiency.
3. Penggantian refrigerant R22 dengan alternatif yang lebih ramah 3. Replacement of R22 refrigerant with more environmentally
lingkungan. friendly alternatives.
4. Penggunaan kendaraan listrik (Electric Vehicle/EV) untuk 4. Use of electric vehicles (EV) for management and office
keperluan manajemen dan operasional kantor. operational purposes.
5. Pengadaan dan pemasangan unit Filter Press dilakukan untuk 5. Procurement and installation of a Filter Press unit to improve the
meningkatkan efisiensi proses pemisahan padatan dan cairan efficiency of solid and liquid separation processes in the waste
pada sistem pengolahan limbah. Inisiatif ini mendukung treatment system. This initiative supports the optimization
optimalisasi pengelolaan limbah serta meningkatkan kinerja of waste management and enhances more environmentally
operasional yang lebih ramah lingkungan. responsible operational performance.
*Realisasi Capex 2024 disajikan kembali karena perubahan cakupan perhitungan *The 2024 Capex realization is restated due to changes in the calculation scope.
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Distribusi Nilai Ekonomi
Economic Value Distribution
[GRI 201-1] [IR-4F]
Perseroan berkomitmen untuk menciptakan nilai ekonomi yang The Company is committed to creating sustainable economic value
berkelanjutan dan mendistribusikannya secara adil kepada seluruh and distributing it fairly to all stakeholders. The economic value
pemangku kepentingan. Nilai ekonomi yang dihasilkan dari aktivitas generated from business activities is intended not only to strengthen
usaha tidak hanya ditujukan untuk memperkuat posisi keuangan the Company’s financial position, but also to deliver tangible benefits
Perseroan, tetapi juga untuk memberikan manfaat nyata bagi to shareholders, government, employees, customers, surrounding
pemegang saham, pemerintah, karyawan, pelanggan, masyarakat communities, and business partners, as detailed below:
sekitar, serta mitra usaha, dengan rincian sebagai berikut:
Pemegang Saham Membagikan dividen berdasarkan kinerja keuangan yang solid.
Shareholders Distributing dividends based on solid financial performance.
Pemerintah Memenuhi kewajiban perpajakan secara tepat waktu.
Government Fulfilling tax obligations in a timely manner.
Karyawan Berkontribusi terhadap kesejahteraan melalui remunerasi dan tunjangan yang kompetitif.
Employees Contributing to well-being through competitive remuneration and benefits.
Pelanggan Menjamin kualitas produk untuk meningkatkan kepuasan dan mendorong pertumbuhan penjualan.
Customer Ensuring product quality to increase customer satisfaction and drive sales growth.
Masyarakat Sekitar Mendukung pengembangan masyarakat melalui program CSR.
Surrounding Community Supporting community development through CSR programs.
Mitra Usaha Menjalin kemitraan strategis untuk mendukung kelancaran operasional.
Business Partner Establishing strategic partnerships to ensure smooth operations.
Pada tahun 2025, Perseroan mencatatkan peningkatan perolehan In 2025, the Company recorded an increase in economic value
nilai ekonomi sebesar 2,17%, dari Rp2,95 triliun di tahun 2024 menjadi generated of 2,17%, increased from Rp2.95 trillion in 2024 to Rp3,01
Rp3,01 triliun. Nilai ekonomi yang didistribusikan menurun sebesar 5,52%, trillion. Economic value distributed decreased by 5.52%, from Rp2.40
dari Rp2,40 triliun menjadi Rp2,27 triliun pada tahun 2025. Sementara trillion to Rp2,27 trillion in 2025. Meanwhile, economic value retained
itu, nilai ekonomi yang ditahan mencapai Rp746,59 miliar, meningkat reached Rp746,59 billion, decreased by 35,71% compared with
35,71% dibandingkan tahun sebelumnya sebesar Rp550,14 miliar. Rp550.14 billion in the previous year.
Distribusi Nilai Ekonomi
Economic Value Distribution dalam juta rupiah | in million Rupiah
Uraian 2025 2024 2023
Description
NILAI EKONOMI LANGSUNG YANG DIPEROLEH | DIRECT ECONOMIC VALUE GENERATED
Penjualan | Sales 3.008.803 2.907.675 2.822.745
Pendapatan Lain-Lain | Other Income 4.764 41.827 27.787
Total Nilai Ekonomi Langsung yang Diperoleh 3.013.567 2.949.502 2.850.532
Total Direct Economic Value Generated
NILAI EKONOMI YANG DIDISTRIBUSIKAN | ECONOMIC VALUE DISTRIBUTED
Pemasok | Suppliers 1.919.852 2.001.219 1.812.103
Gaji Direksi dan Karyawan | Board of Directors and Employees Salary 286.982 298.995 337.384
Pembayaran Dividen | Dividend Payout 29.270 36.893 18.913
Pembayaran Pajak | Tax Payment 28.189 58.196 47.982
Penyaluran Dana CSR | CSR Fund Distribution 2.684 4.058 1.772
Total Nilai Ekonomi yang Didistribusikan | Total Economic Value Distributed 2.266.977 2.399.361 2.218.154
Total Nilai Ekonomi yang Ditahan (Nilai Ekonomi Langsung yang Diperoleh 746.590 550.141 632.378
Dikurangi Nilai Ekonomi yang Didistribusikan)
Total Economic Value Retained (Direct Economic Value Generated Reduced by
Total Economic Value Distributed)
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Pemberdayaan Tenaga Kerja Lokal
Local Workforce Empowerment
[GRI 202-2]
Sebagai perusahaan yang beroperasi dan tumbuh di Indonesia, As a company that operates and grows in Indonesia, the Company
Perseroan memandang pengembangan tenaga kerja lokal sebagai considers the development of the local workforce as an integral
bagian integral dari kontribusi ekonomi berkelanjutan. Dalam proses part of its contribution to sustainable economic development.
rekrutmen, Perseroan tetap mengutamakan pemenuhan syarat In the recruitment process, the Company continues to prioritize
dan kriteria seleksi yang telah ditetapkan. Hingga akhir tahun 2025, compliance with the established selection requirements and criteria.
seluruh karyawan Perseroan, sejumlah 1.687 orang, adalah Warga As of the end of 2025, all of the Company’s employees, totaling
Negara Indonesia (WNI). Hal tersebut mencerminkan komitmen 1,687 individuals, are Indonesian citizens. This reflects the Company’s
terhadap pemberdayaan tenaga kerja lokal serta pemerataan commitment to empowering the local workforce and promoting
kesempatan kerja di berbagai wilayah operasional. equitable employment opportunities across its operational regions.
Uraian Satuan 2025 2024 2023
Description Unit
Total Karyawan | Total Employees Orang 1.687 1.968 2.082
People
Total Karyawan Lokal (WNI) % 100,00 100,00 100,00
Total Local Employees (Indonesian Nationality)
Keberagaman latar belakang geografis karyawan, termasuk The diversity of employees’ geographic backgrounds, including at
pada level Direksi dan General Manager, memperkaya perspektif the level of the Board of Directors and General Managers, enriches
organisasi serta mendukung pengambilan keputusan yang lebih organizational perspectives and supports more inclusive and context
inklusif dan kontekstual terhadap kebutuhan daerah. Pendekatan relevant decision making that reflects regional needs. This approach
ini sekaligus memperkuat keterikatan Perseroan dengan komunitas also strengthens the Company’s connection with local communities
lokal dan mendukung pertumbuhan ekonomi di wilayah operasional. and supports economic growth in its operational areas. A total of
Sebanyak 2,43% dari total karyawan menjabat sebagai Direksi 2.43% of the Company’s workforce serve as members of the Board
dan General Manager, berasal dari berbagai daerah di Indonesia, of Directors and General Managers, originating from various regions
antara lain: across Indonesia, including:
Kota Lahir 2025 2024
Birth City
Bagan Siapi-api 1 1
Balikpapan 1 1
Bandung 2 2
Bangkinang 1 0
Banyuwangi 1 1
Bojonegoro 0 1
Malang 0 1
Manado 1 1
Medan 2 2
Mojokerto 1 2
Semarang 2 1
Jakarta 3 4
Jepara 1 1
Kediri 1 1
Kolaka 1 1
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Kota Lahir 2025 2024
Birth City
Kudus 0 1
Kendal 1 0
Lhokseumawe 1 1
Makassar 0 1
Probolinggo 1 0
Solo 1 1
Sukabumi 0 1
Surabaya 10 11
Surakarta 1 2
Tasikmalaya 1 0
Toli-Toli 1 1
Ujung Pandang 1 1
Yogyakarta 0 1
Dampak Ekonomi Tidak Langsung Melalui
Pembangunan Infrastruktur
Indirect Economic Impacts through Infrastructure Development
[GRI 203-1]
Sebagai perusahaan yang beroperasi pada sektor gas industri dan As a company operating in the industrial and medical gas sector,
medis, Perseroan berperan dalam mendukung fungsi berbagai the Company plays a role in supporting the functioning of various
sistem infrastruktur yang menjadi prasyarat bagi aktivitas ekonomi infrastructure systems that serve as prerequisites for economic
dan layanan publik. Peran tersebut tidak hanya diwujudkan melalui activities and public services. This role is not only realized through
penyediaan produk, tetapi juga melalui penguatan sistem suplai, the provision of products, but also through the strengthening
distribusi, dan instalasi gas yang memungkinkan sektor-sektor of supply, distribution, and gas installation systems that enable
strategis beroperasi secara andal, aman, dan berkelanjutan di strategic sectors to operate reliably, safely, and sustainably across
berbagai wilayah Indonesia. various regions in Indonesia.
Dalam konteks operasional Perseroan di sektor gas medis, keandalan Within the context of the Company’s operations in the medical gas
pasokan gas medis tidak hanya berdampak pada kelangsungan sector, the reliability of medical gas supply does not only affect the
operasional rumah sakit sebagai entitas layanan, tetapi juga pada operational continuity of hospitals as service providers, but also
stabilitas sistem layanan kesehatan secara lebih luas serta aktivitas the broader stability of the healthcare system and the economic
ekonomi yang bergantung pada keberfungsian sistem tersebut. Oleh activities that depend on the functioning of that system. Therefore,
karena itu, selain memenuhi kebutuhan pelanggan secara komersial, in addition to meeting customer needs on a commercial basis, the
Perseroan juga berkontribusi pada penguatan infrastruktur layanan Company also contributes to strengthening healthcare service
kesehatan sebagai bagian dari dampak ekonomi tidak langsung infrastructure as part of the indirect economic impacts generated
yang dihasilkan oleh kegiatan usaha. by its business activities.
Pada tahun 2025, Perseroan mendukung penyediaan infrastruktur In 2025, the Company supported the provision of medical gas
gas medis melalui pemasokan lebih dari 1,6 juta tabung gas medis infrastructure by supplying more than 1.6 million medical gas cylinders
dan instalasi sistem gas medis di lebih dari 280 rumah sakit yang and installing medical gas systems in more than 280 hospitals across
tersebar di berbagai wilayah Indonesia, termasuk daerah dengan various regions of Indonesia, including areas with limited healthcare
keterbatasan infrastruktur kesehatan. Keberadaan sistem gas infrastructure. The availability of reliable medical gas systems
medis yang andal memungkinkan fasilitas layanan kesehatan untuk enables healthcare facilities to enhance service capacity, expand
meningkatkan kapasitas pelayanan, memperluas cakupan layanan medical service coverage, and maintain operational continuity,
medis, serta menjaga kesinambungan operasional, khususnya particularly during emergencies and intensive care needs. These
dalam kondisi darurat dan kebutuhan perawatan intensif. Dampak impacts are experienced not only by healthcare facilities but also by
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ini tidak hanya dirasakan oleh fasilitas kesehatan, tetapi juga oleh surrounding communities and economic activities that depend on
masyarakat dan aktivitas ekonomi di wilayah sekitarnya yang stable healthcare services.
bergantung pada layanan kesehatan yang stabil.
Selain sektor kesehatan, Perseroan juga mendukung penguatan In addition to the healthcare sector, the Company also supports
infrastruktur layanan dan operasional di berbagai sektor strategis the strengthening of service and operational infrastructure across
lainnya, termasuk manufaktur, pangan, dan energi, melalui various other strategic sectors, including manufacturing, food,
penyediaan sistem gas dan instalasi pendukung di berbagai and energy, through the provision of gas systems and supporting
wilayah operasional. Keandalan infrastruktur ini berkontribusi pada installations in various operational regions. The reliability of this
kesinambungan proses produksi, stabilitas rantai pasok, serta infrastructure contributes to the continuity of production processes,
perlindungan dan penciptaan lapangan kerja di tingkat lokal dan the stability of supply chains, and the protection and creation of
regional, terutama pada sektor-sektor yang bergantung pada employment opportunities at local and regional levels, particularly in
pasokan gas yang aman dan berkelanjutan. sectors that depend on secure and reliable gas supply.
Dari perspektif dampak ekonomi tidak langsung, penguatan From the perspective of indirect economic impact, the strengthening
berbagai sistem infrastruktur tersebut berkontribusi pada of these infrastructure systems contributes to improving access to
peningkatan akses terhadap layanan publik dan layanan industri, public and industrial services, maintaining workforce productivity,
menjaga produktivitas tenaga kerja, serta mendukung aktivitas and supporting local economic activities that rely on the continuity
ekonomi lokal yang bergantung pada keberlangsungan sistem of service and production systems. The Company’s investment
layanan dan produksi. Investasi yang dikeluarkan Perseroan to support this infrastructure in 2025 amounted to Rp117.55 billion,
untuk mendukung infrastruktur ini pada tahun 2025 tercatat a decrease compared with Rp131.01 billion in the previous year*.
sebesar Rp117,55 miliar, menurun dibandingkan tahun sebelumnya This investment also generated multiplier effects, both through
sebesar Rp131,01 miliar*. Investasi tersebut turut menciptakan efek employment opportunities during installation processes, logistics
pengganda (multiplier effect), baik melalui penyerapan tenaga kerja and supporting construction activities, as well as through increased
dalam proses instalasi, kegiatan logistik dan konstruksi pendukung, economic activities around operational areas and the facilities
maupun melalui peningkatan aktivitas ekonomi di sekitar wilayah served. Through this approach, the Company’s contribution extends
operasional dan fasilitas yang dilayani. Melalui pendekatan ini, beyond direct transactions with customers and plays a role in
kontribusi Perseroan melampaui hubungan transaksi langsung strengthening the resilience of broader economic and social systems.
dengan pelanggan dan berperan dalam memperkuat ketahanan
sistem ekonomi dan sosial secara lebih luas.
*Realisasi investasi infrastruktur 2024 disajikan kembali karena perubahan rumus *The 2024 infrastructure investment realization is restated due to changes in the calculation
perhitungan formula.
Manajemen Rantai Pasok
Supply Chain Management
[GRI 2-6] [GRI 204-1]
Sebagai penyedia gas industri dan medis dengan jaringan operasi As a provider of industrial and medical gases with operational
yang tersebar di berbagai wilayah Indonesia, Perseroan mengelola networks across various regions of Indonesia, the Company
rantai pasok sebagai elemen strategis yang menentukan keandalan manages its supply chain as a strategic element that determines
operasional, keselamatan, dan keberlanjutan usaha. Rantai pasok operational reliability, safety, and business sustainability. The
Perseroan tidak hanya berfungsi sebagai mekanisme pengadaan Company’s supply chain functions not only as a procurement and
dan distribusi, tetapi juga sebagai fondasi untuk menjaga kontinuitas distribution mechanism, but also as a foundation for maintaining
pasokan gas bagi sektor-sektor strategis seperti kesehatan, the continuity of gas supply to strategic sectors such as healthcare,
manufaktur, pangan, dan energi. manufacturing, food, and energy.
Aktivitas utama Perseroan mencakup produksi gas berbasis teknologi The Company’s main activities include gas production based on
Air Separation Unit (ASU), pengemasan dalam bentuk tabung Air Separation Unit (ASU) technology, packaging in both cylinder
maupun kriogenik, serta distribusi produk kepada pelanggan. Untuk and cryogenic forms, and product distribution to customers. To
mendukung aktivitas tersebut, rantai pasok Perseroan melibatkan support these activities, the Company’s supply chain involves
pengadaan berbagai bahan baku utama, antara lain air, gas alam, the procurement of various key raw materials, including water,
flue gas, amonium nitrat, kalsium karbida, serta bahan pendukung natural gas, flue gas, ammonium nitrate, calcium carbide, and
lainnya yang digunakan sesuai dengan karakteristik masing- other supporting materials used according to the characteristics of
masing jenis gas industri dan medis. Selain itu, Perseroan bekerja each type of industrial and medical gas. In addition, the Company
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sama dengan pemasok lokal dan internasional dalam penyediaan collaborates with local and international suppliers in the provision
peralatan pendukung, seperti tabung gas, sistem kriogenik, dan of supporting equipment, such as gas cylinders, cryogenic systems,
komponen teknis lainnya yang memerlukan spesifikasi dan standar and other technical components that require specific specifications
keselamatan tertentu. and safety standards.
Pengelolaan rantai pasok dilakukan secara terintegrasi dari hulu Supply chain management is carried out in an integrated manner
ke hilir untuk memastikan bahwa setiap tahapan, mulai dari from upstream to downstream to ensure that every stage, from
pengadaan bahan baku, proses produksi, pengemasan, hingga raw material procurement, production processes, packaging, to
distribusi, berjalan sesuai dengan standar mutu, keselamatan, dan distribution, operates in accordance with established quality, safety,
ketepatan waktu yang ditetapkan. Integrasi ini memungkinkan and timeliness standards. This integration enables the Company
Perseroan menjaga kualitas produk, meminimalkan risiko gangguan to maintain product quality, minimize the risk of supply disruptions,
pasokan, serta memenuhi kebutuhan pelanggan secara konsisten, and consistently meet customer needs, including during periods of
termasuk pada kondisi permintaan yang fluktuatif atau dalam fluctuating demand or emergency situations.
situasi darurat.
Produksi Gas Industri | Industrial Gas Production
• Merencanakan permintaan gas berdasarkan kontrak jangka panjang yang telah ada dengan pelanggan, serta mengestimasi
permintaan baru melalui analisis pasar.
• Menentukan jumlah produksi gas di masing-masing pabrik dengan mempertimbangkan kapasitas dan jadwal produksi, jenis gas,
lokasi geografis pelanggan (dengan prioritas produksi di pabrik yang paling dekat dengan pelanggan), serta faktor operasional lainnya.
• Menghitung kebutuhan bahan baku utama berdasarkan jumlah produksi gas yang telah ditetapkan oleh tim PPIC. Pembelian bahan
baku dilakukan secara tersentralisasi, dengan penerapan quality control untuk memastikan bahwa bahan baku sesuai spesifikasi. Perlu
dicatat bahwa jenis bahan baku dan proses produksi berbeda untuk tiap gas industri.
• Planning gas demand based on existing long-term contracts with customers and estimating new demand through market analysis.
• Determining gas production volumes at each plant by considering capacity, production schedules, gas type, customer location
(prioritizing production at the nearest plant), and other operational factors.
• Calculating raw material requirements based on the gas production plan set by the PPIC team. Raw material procurement is centralized,
with quality control measures ensuring compliance with specifications. Note that raw materials and production processes vary for each
industrial gas type
Distribusi dan Logistik | Distribution and Logistics
• Tim Supply Chain memastikan pengiriman yang akurat, tepat waktu dan aman ke pelanggan.
• The Supply Chain team ensures accurate, timely, and safe deliveries to customers.
Proses Produksi | Production Process
• Akurat dalam hal spesifikasi dan volume jumlah gas yang diminta pelanggan.
• Tepat waktu sesuai dengan jadwal pengiriman yang sudah ditentukan.
• Distribusi produk gas, baik dalam bentuk bulk maupun package, mengikuti prosedur keamanan yang sudah disetujui oleh standar
internasional.
• Accuracy in gas specifications and volume requested by customers.
• On-time delivery as per the agreed schedule.
• Gas distribution, whether in bulk or packaged form, follows internationally approved safety procedures.
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Pelanggan | Customers
Pelanggan berperan dalam menentukan permintaan serta mempengaruhi perencanaan produksi dan distribusi gas Perseroan.
Customers play a role in determining demand and influencing the Company's gas production and distribution planning.
Peran Pelanggan | Customer Roles
• Menyampaikan permintaan produk melalui kontrak jangka panjang dan pesanan real-time yang menjadi dasar perencanaan produksi
dan pengelolaan stok gas.
• Menentukan pola pengiriman berdasarkan kebutuhan spesifik, baik dalam bentuk bulk maupun package, yang berdampak pada
strategi distribusi dan logistik.
• Memastikan kepatuhan terhadap regulasi dan keselamatan dalam penyimpanan serta penggunaan produk gas sesuai standar industri.
• Memberikan umpan balik terhadap kualitas layanan untuk meningkatkan efisiensi distribusi dan keberlanjutan kerja sama dalam rantai
pasok.
• Submitting product demand through long-term contracts and real-time orders, which serve as the basis for production planning and
gas stock management.
• Determining delivery patterns based on specific needs, whether in bulk or packaged form, impacting distribution and logistics strategies.
• Ensuring compliance with regulations and safety standards in the storage and use of gas products according to industry standards.
• Providing feedback on service quality to improve distribution efficiency and maintain sustainable collaboration within the supply chain.
Sejalan dengan komitmen terhadap penguatan ekonomi lokal, In line with its commitment to strengthening local economic
Perseroan memprioritaskan penggunaan pemasok lokal dalam development, the Company prioritizes the use of local suppliers
pengadaan bahan baku pendukung dan jasa logistik, sepanjang in the procurement of supporting raw materials and logistics
memenuhi persyaratan mutu, keselamatan, dan keberlanjutan. services, provided that they meet the required quality, safety,
Pendekatan ini tidak hanya meningkatkan fleksibilitas operasional and sustainability standards. This approach enhances operational
dan efisiensi distribusi, tetapi juga berkontribusi pada penguatan flexibility and distribution efficiency, while also strengthening
aktivitas ekonomi di sekitar wilayah operasional Perseroan serta economic activities in areas surrounding the Company’s operational
berkontribusi pada penurunan emisi melalui jarak distribusi yang regions and contributing to emission reductions through shorter
lebih pendek. Pada tahun 2025, Perseroan melibatkan 2.251 distribution distances.. In 2025, the Company engaged 2,251
pemasok untuk mendukung kegiatan operasional, dengan 98,58% di suppliers to support its operational activities, of which 98.58% were
antaranya merupakan pemasok lokal yang berlokasi di sekitar area local suppliers located around the Company’s operational areas.
operasional Perseroan.
Uraian Satuan 2025 2024 2023
Description Unit
Total Pemasok | Total Suppliers Pemasok 2.251 2.128 1.997
Suppliers
Persentase Pemasok Lokal | Local Supplier Percentage % 98,58 98,17 97,74
Persentase Pemasok Asing | Foreign Supplier Percentage % 1,42 1,83 2,26
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Manajemen Risiko Rantai Pasok
Supply Chain Risk Management
Perseroan menyadari bahwa kompleksitas rantai pasok dalam The Company recognizes that the complexity of the supply chain in
industri gas industri dan medis menghadirkan berbagai tantangan the industrial and medical gas industry presents various challenges
dan risiko yang perlu dikelola secara aktif. Risiko tersebut antara lain and risks that must be actively managed. These risks include
mencakup fluktuasi harga bahan baku yang dapat mempengaruhi fluctuations in raw material prices that may affect cost structures,
struktur biaya, ketergantungan pada pemasok internasional untuk dependence on international suppliers for specialized equipment
peralatan dan komponen khusus dengan spesifikasi teknis tinggi, and components with high technical specifications, as well as
serta potensi gangguan logistik yang dapat berdampak pada potential logistics disruptions that may affect delivery timeliness and
ketepatan waktu pengiriman dan keandalan pasokan kepada the reliability of supply to customers.
pelanggan.
Untuk mengelola risiko tersebut, Perseroan menerapkan To manage these risks, the Company implements a supply chain
pendekatan pengelolaan rantai pasok yang berfokus pada management approach focused on resilience and sustainability.
ketahanan dan keberlanjutan. Strategi yang dijalankan antara lain Strategies implemented include supplier diversification to reduce
melalui diversifikasi pemasok guna mengurangi ketergantungan dependency on certain sources, periodic monitoring of supply
pada sumber tertentu, pemantauan risiko rantai pasok secara chain risks as part of the corporate risk management system,
berkala sebagai bagian dari sistem manajemen risiko korporasi, and strengthening long term partnerships with suppliers that
serta penguatan hubungan kerja sama jangka panjang dengan possess strong technical capabilities and reliable performance
mitra pemasok yang memiliki kapabilitas teknis dan rekam jejak track records. This approach enables the Company to enhance
kinerja yang andal. Pendekatan ini memungkinkan Perseroan untuk operational flexibility while maintaining supply continuity under
meningkatkan fleksibilitas operasional sekaligus menjaga kontinuitas various conditions.
pasokan dalam berbagai kondisi.
Praktik Pengadaan Berkelanjutan
Sustainable Procurement Practices
[GRI 2-24]
Sebagai bagian dari komitmen keberlanjutan, Perseroan As part of its sustainability commitment, the Company implements
menerapkan praktik pengadaan yang bertanggung jawab melalui responsible procurement practices through the Sustainable
Pedoman Pembelian Berkelanjutan (Sustainable Procurement Procurement Guideline, which serves as a reference for the
Guideline) yang menjadi acuan bagi fungsi procurement dalam procurement function in conducting the procurement of goods and
menjalankan proses pengadaan barang dan jasa. Pedoman ini services. This guideline consists of three main documents:
terdiri dari tiga dokumen utama, yaitu:
• Kebijakan Pengadaan Berkelanjutan (Sustainable Procurement • Sustainable Procurement Policy;
Policy);
• Kode Etik Pemasok (Supplier Code of Conduct); • Supplier Code of Conduct;
• Prosedur Pembelian Barang dan Jasa. • Goods and Services Procurement Procedures.
Melalui kerangka tersebut, Perseroan memastikan bahwa proses Through this framework, the Company ensures that procurement
pengadaan tidak hanya mempertimbangkan aspek kualitas, biaya, processes consider not only quality, cost, and supply reliability, but
dan keandalan pasokan, tetapi juga memperhatikan dampak also social, environmental, and governance aspects within the supply
sosial, lingkungan, serta tata kelola dalam rantai pasok. Kebijakan chain. This policy affirms the Company’s commitment to conducting
ini menegaskan komitmen Perseroan untuk menjalankan proses procurement processes ethically while minimizing potential social
pengadaan secara etis serta meminimalkan dampak sosial dan and environmental impacts arising from operational activities and
lingkungan yang dapat timbul dari kegiatan operasional maupun product procurement.
pengadaan produk.
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Standar dan Evaluasi Pemasok
Supplier Standards and Evaluation
[GRI 308-1, 308-2, 414-1, 414-2]
Sebagai bagian dari implementasi kebijakan pengadaan As part of the implementation of the sustainable procurement
berkelanjutan, Perseroan menetapkan standar minimum yang harus policy, the Company establishes minimum standards that must be
dipatuhi oleh seluruh pemasok melalui Supplier Code of Conduct. complied with by all suppliers through the Supplier Code of Conduct.
Standar tersebut mencakup berbagai aspek, antara lain: These standards cover various aspects, including:
• Integritas bisnis dan kepatuhan terhadap peraturan perundang- • Business integrity and compliance with applicable laws and
undangan; regulations;
• Penghormatan terhadap hak asasi manusia dan standar • Respect for human rights and labor standards;
ketenagakerjaan; • Implementation of occupational safety, health, and
• Penerapan praktik keselamatan, kesehatan, dan lingkungan; environmental practices;
• Larangan terhadap praktik kerja paksa, pekerja anak, • Prohibition of forced labor, child labor, discrimination, and
diskriminasi, serta praktik korupsi. corrupt practices.
Dalam proses pemilihan pemasok, Perseroan memprioritaskan In the supplier selection process, the Company prioritizes partners
mitra yang menerapkan praktik bisnis yang etis dan berkelanjutan, that implement ethical and sustainable business practices, including
termasuk pengelolaan limbah dan bahan kimia sesuai regulasi, proper waste and chemical management in accordance with
penerapan sistem manajemen keselamatan dan lingkungan, serta regulations, the implementation of safety and environmental
memastikan bahwa bahan baku yang digunakan tidak berasal dari management systems, and ensuring that raw materials do not
wilayah konflik maupun praktik yang melanggar hak asasi manusia. originate from conflict areas or from practices that violate human
rights.
Sepanjang tahun pelaporan, lebih dari 90% pemasok Perseroan During the reporting year, more than 90% of the Company’s suppliers
telah menandatangani Supplier Code of Conduct sebagai bentuk signed the Supplier Code of Conduct as a commitment to the ethical
komitmen terhadap standar etika dan keberlanjutan yang and sustainability standards established by the Company. The
ditetapkan oleh Perseroan. Perseroan juga melaksanakan audit Company also conducted audits on suppliers classified as high risk
terhadap pemasok dengan tingkat risiko tinggi berdasarkan based on supplier risk assessments, with an audit implementation
hasil penilaian risiko pemasok, dengan tingkat pelaksanaan audit rate reaching 100% in accordance with the established schedule.
mencapai 100% sesuai dengan jadwal yang telah ditetapkan. Hasil The results of these evaluations serve as a basis for the Company
evaluasi tersebut menjadi dasar bagi Perseroan dalam melakukan to provide supplier development and capacity building, as well as
pembinaan, peningkatan kapasitas pemasok, maupun peninjauan to review partnership arrangements when non-compliance with the
kembali hubungan kerja sama apabila ditemukan ketidaksesuaian established standards is identified.
terhadap standar yang ditetapkan.
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Pasar yang Dilayani
Market Served
[GRI 2-6]
Lokasi Geografis Tempat Produk/Jasa Ditawarkan
Geographical Location Where Products/Services Are Offered
Produk dan jasa Perseroan ditawarkan di seluruh wilayah The Company's products and services are offered across
Indonesia melalui jaringan distribusi yang mencakup 30 (tiga Indonesia through a distribution network covering 30 (thirty)
puluh) provinsi, termasuk Aceh, Sumatera Utara, Riau, Jawa provinces, including Aceh, North Sumatra, Riau, West Java, East
Barat, Kalimantan Timur, Sulawesi Selatan, hingga Maluku Utara Kalimantan, South Sulawesi, as well as North Maluku and East
dan Nusa Tenggara Timur. Dengan jaringan yang tersebar luas, Nusa Tenggara. With an extensive network, the Company ensures
Perseroan memastikan ketersediaan produk di berbagai wilayah product availability in strategic regions to support the healthcare,
strategis untuk mendukung sektor kesehatan, industri, dan energi. industrial, and energy sectors
Sektor yang Dilayani | Sector Served
Pertanian dan Agro Gas untuk pematangan buah, penyuburan rumah kaca, dan fumigasi.
Agriculture and Agro Industry Gases for fruit ripening, greenhouse fertilization, and fumigation.
Industri Makanan dan Minuman Gas atmosfer termodifikasi dan karbonasi untuk proses produksi.
Food and Beverage Industry Modified atmosphere gases and carbonation for production processes.
Industri Manufaktur Gas industri untuk kimia, petrokimia, elektronik, dan logistik.
Manufacturing Industry Industrial gases for chemical, petrochemical, electronics, and logistics sectors.
Industri Manufaktur Gas industri untuk kimia, petrokimia, elektronik, dan logistik.
Manufacturing Industry Industrial gases for chemical, petrochemical, electronics, and logistics sectors.
Energi dan Infrastruktur Gas khusus untuk proyek energi terbarukan dan konstruksi, serta pertambangan.
Energy and Infrastructure Specialty gases for renewable energy projects, construction, and mining.
Rumah Sakit dan Klinik Mendapatkan manfaat dari oksigen medis berkualitas tinggi serta layanan instalasi gas medis.
Hospitals and Clinics Benefiting from high-quality medical oxygen and medical gas installation services.
Industri Mendukung kebutuhan gas untuk sektor makanan, petrokimia, elektronik, dan manufaktur lainnya.
Industries Supporting gas needs for the food, petrochemical, electronics, and other manufacturing sectors.
Pelanggan Korporasi Menyediakan solusi gas dalam skala besar untuk kebutuhan energi dan infrastruktur.
Corporate Customers Providing large-scale gas solutions for energy and infrastructure needs.
Masyarakat Umum Mendapatkan manfaat dari produk dan layanan Perseroan yang mendukung sektor kesehatan dan
General Public lingkungan.
Benefiting from the Company's products and services that support the healthcare and environmental
sectors.
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Kontribusi Kepada Negara melalui Kepatuhan Pajak
Contribution to the State through Tax Compliance
[GRI 207-1]
Perseroan memandang kepatuhan pajak sebagai bagian integral The Company considers tax compliance as an integral part of its
dari kontribusi ekonomi kepada negara dan sebagai fondasi penting economic contribution to the state and as an important foundation
bagi keberlanjutan usaha jangka panjang. Pembayaran pajak tidak for long term business sustainability. Tax payments are not only
hanya dipahami sebagai kewajiban hukum, tetapi juga sebagai viewed as a legal obligation, but also as the Company’s participation
bentuk partisipasi Perseroan dalam mendukung pembiayaan in supporting the financing of national development, including the
pembangunan nasional, termasuk penyediaan infrastruktur publik, provision of public infrastructure, healthcare services, education,
layanan kesehatan, pendidikan, serta program-program pemerintah and government programs that directly contribute to public welfare.
yang berdampak langsung pada kesejahteraan masyarakat.
Sebagai perusahaan yang beroperasi dan menghasilkan nilai As a company that operates and generates economic value in
ekonomi di Indonesia, Perseroan berkomitmen untuk memenuhi Indonesia, the Company is committed to fulfilling all tax obligations
seluruh kewajiban perpajakan sesuai dengan ketentuan peraturan in accordance with applicable laws and regulations. The Company’s
perundang-undangan yang berlaku. Kontribusi pajak Perseroan tax contributions are fully allocated to support the national economy
dialokasikan sepenuhnya untuk mendukung perekonomian nasional and are expected to provide benefits at both local and national levels.
dan diharapkan dapat memberikan manfaat baik di tingkat lokal This approach is aligned with responsible economic performance
maupun nasional. Pendekatan ini sejalan dengan prinsip pengelolaan management and supports the achievement of the Sustainable
kinerja ekonomi yang bertanggung jawab serta mendukung Development Goals, particularly those related to inclusive economic
pencapaian Tujuan Pembangunan Berkelanjutan, khususnya growth and the strengthening of national capacity.
yang berkaitan dengan pertumbuhan ekonomi yang inklusif dan
penguatan kapasitas negara.
Untuk memastikan kepatuhan perpajakan yang konsisten dan To ensure consistent and well managed tax compliance, the
terkelola dengan baik, Perseroan menerapkan sistem tata kelola Company implements a tax governance system integrated with
pajak yang terintegrasi dengan fungsi keuangan dan pengendalian the finance and internal control functions. Tax management is
internal. Pengelolaan pajak dilaksanakan oleh Unit Perpajakan carried out by the Tax Unit under the supervision of the Directorate
di bawah pengawasan Direktorat Keuangan dan Akuntansi, of Finance and Accounting, which is responsible for tax planning,
yang bertanggung jawab atas perencanaan, pelaporan, serta reporting, and the accurate and timely fulfillment of tax obligations.
pemenuhan kewajiban pajak secara akurat dan tepat waktu. [GRI 3-3]
[GRI 3-3]
Dalam menjalankan fungsi tersebut, Perseroan secara aktif In carrying out this function, the Company actively monitors
memantau perkembangan regulasi perpajakan dan melakukan developments in tax regulations and makes the necessary
penyesuaian yang diperlukan untuk memastikan kesesuaian adjustments to ensure compliance with applicable provisions.
dengan ketentuan yang berlaku. Upaya ini didukung melalui These efforts are supported through periodic consultations with
konsultasi berkala dengan konsultan pajak dan auditor independen, tax consultants and independent auditors as part of the Company’s
sebagai bagian dari mekanisme pengendalian dan mitigasi risiko control mechanisms and tax risk mitigation measures. In addition,
perpajakan. Selain itu, Perseroan menyediakan Sistem Pelaporan the Company provides a Whistleblowing System (WBS) that
Pelanggaran (SPP) yang dapat dimanfaatkan oleh pemangku can be utilized by internal stakeholders to report potential non
kepentingan internal untuk melaporkan potensi ketidakpatuhan compliance or practices that are inconsistent with the Company’s
atau praktik yang tidak sejalan dengan kebijakan perpajakan tax policies, thereby strengthening integrity and transparency in tax
Perseroan, sehingga memperkuat integritas dan transparansi management. [GRI 207-2]
dalam pengelolaan pajak. [207-2]
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Keterlibatan Pemangku Kepentingan Terkait Pajak
Stakeholder Engagement on Tax Matters
[GRI 207-3]
Perseroan menjalin keterlibatan yang konstruktif dengan pemangku The Company maintains constructive engagement with
kepentingan terkait pajak, khususnya otoritas perpajakan, untuk stakeholders related to taxation, particularly tax authorities, to
memastikan pemahaman dan penerapan regulasi yang tepat. ensure proper understanding and implementation of applicable
Pendekatan yang diambil bersifat kolaboratif dan berbasis regulations. The approach taken is collaborative and compliance
kepatuhan, antara lain melalui komunikasi dan konsultasi yang based, including regular communication and consultation to clarify
dilakukan secara berkala untuk mengklarifikasi interpretasi kebijakan policy interpretations and ensure that the Company’s tax practices
serta memastikan kesesuaian praktik perpajakan Perseroan dengan are aligned with prevailing regulations.
ketentuan yang berlaku.
Melalui keterlibatan ini, Perseroan berupaya membangun hubungan Through this engagement, the Company seeks to build professional
yang profesional dan transparan dengan pemerintah, sekaligus and transparent relationships with the government while proactively
mengelola risiko perpajakan secara proaktif. Pendekatan tersebut managing tax related risks. This approach supports the creation of
mendukung terciptanya kepastian hukum dan stabilitas dalam legal certainty and stability in the management of tax obligations,
pengelolaan kewajiban pajak, yang pada akhirnya berkontribusi which ultimately contributes to the Company’s business resilience.
pada ketahanan usaha Perseroan.
Pelaporan Pajak
Tax Reporting
[GRI 207-4]
Perseroan beroperasi sepenuhnya di Indonesia dan tidak memiliki The Company operates entirely within Indonesia and does not have
entitas anak, cabang, maupun kantor operasional di luar negeri. subsidiaries, branches, or operational offices outside the country.
Dengan demikian, seluruh kewajiban dan kontribusi pajak Perseroan Therefore, all of the Company’s tax obligations and contributions
berasal dari aktivitas usaha domestik dan dialokasikan untuk arise from domestic business activities and are allocated to support
mendukung penerimaan negara. state revenue.
Pada tahun 2025, Perseroan mencatat total pembayaran pajak In 2025, the Company recorded total tax payments of Rp28,29
sebesar Rp28,29 miliar, menurun dari Rp58,20 miliar pada tahun billion, a decrease compared with Rp58.20 billion in the previous
sebelumnya. Pembayaran pajak Perseroan mencakup Pajak year. The Company’s tax payments include Corporate Income Tax,
Penghasilan, Pajak Pertambahan Nilai, serta jenis pajak lainnya Value Added Tax, and other applicable taxes in accordance with
sesuai dengan ketentuan yang berlaku. prevailing regulations.
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Kinerja Keberlanjutan Lingkungan
Environmental Sustainability Performance
Perseroan menempatkan pengelolaan lingkungan sebagai bagian The Company places environmental management as an integral
integral dari strategi operasional dan ketahanan usaha jangka part of its operational strategy and long-term business resilience. In
panjang. Dalam industri gas industri dan medis yang padat energi, the industrial and medical gas industry, which is energy intensive,
padat modal, dan memiliki potensi risiko keselamatan serta capital intensive, and carries significant safety and environmental
lingkungan yang tinggi, pengelolaan dampak lingkungan tidak risks, environmental impact management is not only related to
hanya berkaitan dengan kepatuhan terhadap regulasi, tetapi juga regulatory compliance but also to operational reliability, cost
dengan keandalan operasi, efisiensi biaya, dan keberlangsungan efficiency, and the continuity of services to strategic sectors.
layanan kepada sektor-sektor strategis.
Seiring dengan meningkatnya tantangan perubahan iklim dan Amid increasing challenges related to climate change and growing
ekspektasi pemangku kepentingan terhadap praktik usaha yang stakeholder expectations for responsible business practices, the
bertanggung jawab, Perseroan secara konsisten mengintegrasikan Company consistently integrates sustainability principles into
prinsip-prinsip keberlanjutan ke dalam aktivitas produksi, its production, distribution, and facility management activities.
distribusi, dan pengelolaan fasilitas. Pendekatan ini diwujudkan This approach is implemented through the application of the
melalui penerapan Kebijakan Kesehatan, Keselamatan Kerja, dan Occupational Health, Safety, and Environment (HSE) Policy as the
Lingkungan (K3L) sebagai kerangka utama pengelolaan risiko primary framework for managing environmental and safety risks
lingkungan dan keselamatan di seluruh lini operasi. across all operational lines.
Pilar Pengelolaan Kesehatan, Keselamatan Kerja, dan Lingkungan (K3L)
Pillars of Occupational Health, Safety, and Environment (OHSE) Management
Implementasi K3L di Perseroan didasarkan pada empat pilar utama, The implementation of HSE within the Company is based on four
yaitu sebagai berikut: main pillars, as follows:
Pencegahan Pemenuhan Efisiensi penggunaan Keterlibatan
pencemaran dari peraturan energi, air, dan bahan terhadap konservasi
lingkungan pada perundangan K3L pendukung keanekaragaman
setiap kegiatan Compliance with Efficiency in the use hayati
Prevention of OHSE regulations and of energy, water, and Engagement in
environmental pollution legislation supporting materials biodiversity
in every activity conservation
Transisi Energi dan Energi Terbarukan
Energy Transition and Renewable Energy
Sebagai bagian dari upaya pengurangan dampak lingkungan dan As part of its efforts to reduce environmental impacts and improve
peningkatan efisiensi energi, Perseroan secara bertahap mendukung energy efficiency, the Company gradually supports the utilization of
pemanfaatan energi terbarukan. Hingga saat ini, pembangkit listrik renewable energy. To date, solar power plants (PLTS) with a total
tenaga surya (PLTS) dengan total kapasitas lebih dari 1,4 MWp telah capacity of more than 1.4 MWp have been installed and operated at
dioperasikan di tiga lokasi pabrik. Inisiatif ini menjadi langkah awal three plant locations. This initiative represents the Company’s initial
Perseroan dalam mendiversifikasi sumber energi dan mengurangi step in diversifying energy sources and reducing dependence on
ketergantungan pada energi berbasis fosil. fossil-based energy.
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Pemanfaatan PLTS saat ini difokuskan untuk mendukung kebutuhan The current utilization of PLTS is focused on supporting operational
operasional seperti penerangan dan sebagian proses produksi. needs such as lighting and part of the production process. Although
Meskipun kontribusinya terhadap total konsumsi energi masih its contribution to total energy consumption remains limited, this
terbatas, inisiatif ini memberikan dasar penting bagi pengembangan initiative provides an important foundation for expanding the use of
pemanfaatan energi bersih di masa mendatang, sejalan dengan clean energy in the future, in line with national and global energy
arah transisi energi nasional dan global. transition directions.
Sistem Manajemen Lingkungan dan Sertifikasi
Environmental Management System and Certification
Untuk memastikan penerapan pengelolaan lingkungan yang To ensure the consistent and standardized implementation of
konsisten dan terstandar, Perseroan telah memperoleh sertifikasi environmental management, the Company has obtained ISO
Sistem Manajemen Lingkungan ISO 14001:2015 pada 20 (dua puluh) 14001:2015 Environmental Management System certification for 20
unit produksi yang tersebar di 9 (sembilan) pabrik di berbagai (twenty) production units located across 9 (nine) plants in various
wilayah Indonesia. Cakupan sertifikasi ini meliputi unit-unit produksi regions of Indonesia. The certification coverage includes production
di Sumatra (Pelintung dan Palembang), Jawa (Bekasi, Cikande, units in Sumatra (Pelintung and Palembang), Java (Bekasi, Cikande,
Kendal, Rungkut, Sidoarjo, dan Bambe, serta Sulawesi (Bitung). Kendal, Rungkut, Sidoarjo, and Bambe), and Sulawesi (Bitung). Several
Beberapa pabrik memiliki lebih dari 1 (satu) unit produksi di area plants have more than one production unit within the same area, such
yang sama, seperti pabrik Bambe yang mencakup 5 (lima) unit as the Bambe plant, which includes 5 (five) production units that have
produksi yang telah tersertifikasi ISO 14001:2015 been certified to ISO 14001:2015
Penerapan sistem manajemen lingkungan dikelola oleh Unit The implementation of the environmental management system
Environmental, Social & Governance dan Safety, Health and is managed by the Environmental, Social & Governance and
Environment di bawah arahan Komite ESG. Unit ini bertanggung Safety, Health and Environment Units under the direction of the
jawab memastikan bahwa kebijakan, prosedur, dan praktik ESG Committee. These units are responsible for ensuring that
pengelolaan lingkungan diterapkan secara konsisten di seluruh environmental policies, procedures, and management practices are
fasilitas, termasuk pemantauªn kinerja dan tindak lanjut atas implemented consistently across all facilities, including performance
temuan lingkungan. [GRI 3-3] monitoring and follow up on environmental findings. [GRI 3-3]
Biaya Pengelolaan Lingkungan Hidup
Environmental Management Expenditures
[POJK F.4]
Sebagai wujud komitmen terhadap pengelolaan lingkungan, As part of its commitment to environmental management,
Perseroan mengalokasikan sumber daya finansial untuk mendukung the Company allocates financial resources to support various
berbagai inisiatif pengendalian dampak lingkungan. Pada tahun environmental impact control initiatives. In 2025, total environmental
2025, total biaya pengelolaan lingkungan tercatat sebesar Rp13,05 management expenditures amounted to Rp13.05 billion, decreasing
miliar, menurun dibandingkan tahun sebelumnya sebesar Rp14,59 from Rp14.59 billion in the previous year. This decrease reflects the
miliar. Penurunan tersebut mencerminkan upaya optimalisasi biaya Company’s cost optimization efforts through improved efficiency
yang dilakukan Perseroan melalui peningkatan efisiensi dalam in managing environmental programs and systems, without
pengelolaan program dan sistem lingkungan, tanpa mengurangi reducing compliance with applicable environmental standards and
pemenuhan standar serta regulasi lingkungan yang berlaku. regulations.
dalam juta Rupiah | in million Rupiah
Uraian 2025 2024 2023
Description
Biaya Pengelolaan Lingkungan | Environmental Management Cost 13.054 14.585 6.941
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Penggunaan Material Ramah Lingkungan
Use of Environmentally Friendly Materials
[POJK F.5]
Dalam operasionalnya, Perseroan memanfaatkan gas udara In its operations, the Company utilizes air gases as the primary
sebagai bahan baku utama, yang secara inheren memiliki dampak raw material, which inherently have relatively lower environmental
lingkungan yang relatif lebih rendah dibandingkan bahan baku impacts compared with raw materials derived from other non-
berbasis sumber daya tak terbarukan lainnya. Udara diserap dan renewable resources. Air is absorbed and separated based on the
dipisahkan berdasarkan melting point masing-masing komponennya melting point of each component using air separation technology.
dengan menggunakan teknologi air separation. Oleh sebab itu, Therefore, the Company’s production process does not generate
proses produksi Perseroan sepenuhnya tidak menimbulkan dampak negative environmental impacts.
negatif bagi lingkungan.
Selain itu, beberapa material pendukung yang digunakan telah In addition, several supporting materials used by the Company
tersertifikasi ekolabel. Perseroan juga menggunakan material have obtained ecolabel certification. The Company also utilizes
ramah lingkungan di fasilitas penunjang, seperti penggunaan lampu environmentally friendly materials in supporting facilities, such as
LED bersertifikasi SNI. Inisiatif ini mendukung efisiensi energi dan LED lighting with SNI certification. This initiative supports energy
pengurangan jejak lingkungan dari aktivitas operasional sehari-hari. efficiency and reduces the environmental footprint of daily
operational activities.
Pengelolaan Limbah
Waste Management
Perseroan mengelola limbah secara bertanggung jawab untuk The Company manages waste responsibly to control potential
mengendalikan potensi dampak lingkungan dari kegiatan environmental impacts arising from operational activities, including
operasional, termasuk risiko pencemaran tanah, air, dan udara. risks of soil, water, and air pollution. Waste management also
Pengelolaan limbah juga berkontribusi pada pengurangan risiko contributes to reducing health and safety risks in the workplace
kesehatan dan keselamatan lingkungan kerja serta mendukung environment while supporting climate impact mitigation efforts
upaya pengendalian dampak iklim melalui pengelolaan yang tertib, through structured, documented, and compliant management
terdokumentasi, dan sesuai ketentuan. practices.
Limbah yang dihasilkan mencakup limbah padat dan cair yang Waste generated includes solid and liquid waste originating
berasal dari aktivitas perkantoran dan operasional fasilitas. from office activities and operational facilities. The Company
Perseroan membedakan pengelolaan antara limbah non-B3, seperti differentiates between the management of non-hazardous waste
sampah kantor, kertas, dan alat tulis, dengan limbah B3 yang timbul (non-B3), such as office waste, paper, and stationery, and hazardous
dari kegiatan maintenance, bengkel, produksi, workshop, dan waste (B3) generated from maintenance activities, workshops,
gudang. Limbah B3 yang dikelola antara lain baterai bekas, pelumas production processes, and warehouse operations. Hazardous waste
atau oli bekas, kemasan B3, limbah elektronik, filter udara, limbah managed includes used batteries, used lubricants or oils, hazardous
karbida, serta majun bekas. packaging waste, electronic waste, air filters, carbide waste, and
used cleaning cloths.
Untuk memastikan pengelolaan dilakukan sesuai standar, Perseroan To ensure that waste management is carried out in accordance
mematuhi regulasi yang berlaku, menerapkan pemilahan dan with established standards, the Company complies with applicable
penyimpanan sesuai karakteristik, serta bekerja sama dengan pihak regulations, implements waste segregation and storage according
ketiga berizin, khususnya untuk pengangkutan dan pengolahan to waste characteristics, and collaborates with licensed third parties,
limbah B3. Melalui pendekatan ini, Perseroan memastikan setiap particularly for the transportation and treatment of hazardous
tahapan pengelolaan limbah dilakukan secara akuntabel, waste. Through this approach, the Company ensures that each
mengurangi potensi insiden lingkungan, dan menjaga kepatuhan di stage of waste management is conducted in an accountable
seluruh lokasi operasional. [GRI 3-3, 306-1] manner, reduces the potential for environmental incidents, and
maintains compliance across all operational locations.
[GRI 3-3, 306-1]
Pada tahun 2025, upaya optimalisasi pengelolaan limbah yang In 2025, the Company implemented the following initiatives to
dilakukan Perseroan adalah sebagai berikut: [GRI 306-2] [POJK F.14] optimize waste management: [GRI 306-2] [POJK F.14]
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Limbah non-B3 dioptimalisasi dengan cara didaur ulang untuk berbagai keperluan. Jika tidak dapat diolah, limbah
01 diserahkan kepada pihak ketiga yaitu Dinas Kebersihan setempat untuk dibuang ke tempat pembuangan akhir (TPA).
Non-B3 waste is optimized through recycling for various purposes. If the waste cannot be processed, it is handed over
to a third party, namely the local Sanitation Department, for disposal at a final disposal site (TPA).
Limbah B3, dikelola secara menyeluruh mulai dari timbulan hingga pembuangan. Limbah B3 dipisahkan berdasarkan
karakteristiknya dan disimpan pada tempat penyimpanan sementara (TPS Limbah B3). Secara periodik, limbah B3
yang sudah terkumpul diserahkan kepada pihak ketiga yang telah memiliki izin sesuai dengan jenis pekerjaannya
02 untuk ditransportasikan atau diolah lebih lanjut.
B3 waste is managed comprehensively, from generation to disposal. B3 waste is segregated based on its characteristics
and stored in a temporary storage facility (TPS Limbah B3). Periodically, the accumulated B3 waste is handed over to
a licensed third party for transportation or further processing according to their specific expertise.
Perseroan mencatat dan melaporkan timbulan limbah B3 secara daring melalui aplikasi milik Kementerian Lingkungan
03 Hidup dan Kehutanan, yaitu SPEED.
The Company records and reports the generation of B3 waste online through the SPEED application, a platform
managed by the Ministry of Environment and Forestry.
Perseroan saat ini juga sedang mengembangkan proses daur ulang limbah kapur (kalsium hidroksida) yang dihasilkan
oleh pabrik Acetylene menjadi bahan baku pembuatan bahan bangunan. Limbah ini dihasilkan oleh 5 (lima) pabrik
04 dari total 60 (enam puluh) pabrik milik Perseroan.
Currently, the Company is also developing a recycling process for lime waste (calcium hydroxide) generated from
Acetylene Plant operations, to be used as a raw material for building materials. This waste is produced by 5 (five)
plants out of the Company’s total 60 (sixty) plants.
Limbah Non-B3
Non-B3 Waste
[GRI 306-2, 306-3] [POJK F.13, F.14] [ESG E-05]
Tahun 2025 2024 2023
Year
Jenis dan Sumber Limbah Limbah padat, seperti Limbah padat, seperti Limbah padat, seperti
Waste Type and Source kertas, ATK, plastik, botol kertas, ATK, plastik, botol kertas, ATK, plastik, botol
plastik plastik plastik
Solid waste such as Solid waste such as papers, Solid waste such as papers,
papers, stationeries, stationeries, plastics, and stationeries, plastics, and
plastics, and plastic plastic bottles plastic bottles
bottles
Satuan | Units Kg Kg Kg
Total Limbah yang Dihasilkan 233.516 196.997 511.422
Total Waste Generated
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Tahun 2025 2024 2023
Year
Mekanisme Pengolahan Limbah Perseroan mengelola Perseroan mengelola Perseroan mengelola
Waste Treatment Mechanism limbah padat dengan limbah padat dengan limbah padat bekerja sama
bekerja sama bersama bekerja sama bersama dengan Dinas Kebersihan.
Dinas Kebersihan. Selain Dinas Kebersihan. Selain Meskipun begitu, Perseroan
itu, Perseroan telah itu, Perseroan telah telah menyediakan tempat
menyediakan tempat menyediakan tempat sampah yang sudah
sampah terpilah untuk sampah terpilah untuk terpilah untuk sampah
sampah organik, non- sampah organik, non- organik, non-organik dan
organik, dan B3, baik di organik, dan B3, baik di B3, baik di kantor Perseroan
kantor Perseroan maupun kantor Perseroan maupun maupun di pabrik.
di pabrik. di pabrik. The Company manages
The Company The Company manages solid waste in collaboration
manages solid waste in solid waste in collaboration with the Sanitation Agency.
collaboration with the with the Sanitation Agency. In addition the Company
Sanitation Agency. In In addition the Company has provided bins that
addition the Company has provided bins that have been segregated
has provided bins that have been segregated for organic, non-organic
have been segregated for organic, non-organic and B3 waste, both at the
for organic, non-organic and B3 waste, both at the Company’s office and at
and B3 waste, both at the Company’s office and at the plants.
Company’s office and at the plants.
the plants.
Total Limbah yang Dialihkan ke Tempat 233.516 196.830 511.422
Pembuangan Akhir Tanpa Pengolahan
Total Waste Diverted to Landfills without
Treatment
Total Limbah Diolah untuk Digunakan Kembali - - -
Total Waste Processed for Reuse
Total Limbah yang Diolah untuk Didaur Ulang 347 166,5 -
Total Waste Treated for Recycling
Target Pengurangan Limbah - - -
Waste Reduction Target
Upaya Pengurangan Limbah yang telah - - -
Dilakukan
Waste Reduction Efforts
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Limbah B3
B3 Waste
[GRI 306-2, 306-3] [POJK F.13, F.14] [ESG E-05]
Tahun 2025
Year
Jenis dan Sumber Limbah Baterai Bekas Oil/ Pelumas dari Kemasan Bekas Limbah Filter Udara Limbah Carbide/ Majun Bekas dari
Waste Type and Source dari Kendaraan Kendaraan dan B3 dari Aktivitas Elektronik dari dari Produksi Residu Maintenance,
dan Mesin Diesel Mesin Produksi Produksi Perawatan dan Kendaraan Carbide Waste/ Bengkel dan
Used Batteries Oil Lubricants B3 Used Peralatan Operational Residue Operator
from Vehicles from Production Packaging from Elektronik Air Filter from Produksi
and Diesel Vehicles and Production Electronic Waste Production and Used
Engines Machinery Activities from Electronic Operational Advanced from
Equipment Vehicles Maintenance,
Maintenance Workshop and
Production
Operator
Satuan | Unit Ton Ton Ton Ton Ton Ton Ton
Total Limbah yang 0,67 8,63 2,92 0,35 53,75 5.558,62 0,99
Dihasilkan
Total Waste
Generated
Mekanisme Pengolahan Dikelola dengan cara dikumpulkan di suatu tempat yang telah disediakan sebagai TPS sebelum diserahkan
Limbah kepada pihak ketiga. Perseroan bekerja sama dengan pihak ketiga yang telah memiliki izin dan sertifikat
Waste Treatment dalam mengelola limbah B3.
Mechanism B3 waste is managed by collecting it in a place that has been provided as a Temporary Disposal Site (TPS)
before being handed over to a third party. The Company cooperates with a third party that has a permit
and certificate in managing B3 waste.
Total Limbah yang - - - - - - -
Dialihkan ke Tempat
Pembuangan Akhir Tanpa
Pengolahan
Total Waste Diverted
to Landfills without
Treatment
Total Limbah Diolah untuk - - - - - - -
Digunakan Kembali
Total Waste Processed for
Reuse
Total Limbah yang Diolah 0,67 8,63 2,92 0,35 53.75 5.558,62 0.99
untuk Didaur Ulang
Total Waste Treated for
Recycling
Target Pengurangan - - - - - - -
Limbah
Waste Reduction Target
Upaya Pengurangan - - - - - - -
Limbah yang Telah
Dilakukan
Waste Reduction Efforts
that have been Made
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Tahun 2024
Year
Jenis dan Sumber Limbah Baterai Bekas Oil/ Pelumas dari Kemasan Bekas Limbah Filter Udara Limbah Carbide/ Majun Bekas dari
Waste Type and Source dari Kendaraan Kendaraan dan B3 dari Aktivitas Elektronik dari dari Produksi Residu Maintenance,
dan Mesin Diesel Mesin Produksi Produksi Perawatan dan Kendaraan Carbide Waste/ Bengkel dan
Used Batteries Oil Lubricants B3 Used Peralatan Operational Residue Operator
from Vehicles from Production Packaging from Elektronik Air Filter from Produksi
and Diesel Vehicles and Production Electronic Waste Production and Used
Engines Machinery Activities from Electronic Operational Advanced from
Equipment Vehicles Maintenance,
Maintenance Workshop and
Production
Operator
Satuan | Unit Ton Ton Ton Ton Ton Ton Ton
Total Limbah yang 3,16 580,63 3,02 0,24 44,41 3.740,26 0,80
Dihasilkan
Total Waste
Generated
Mekanisme Pengolahan Dikelola dengan cara dikumpulkan di suatu tempat yang telah disediakan sebagai TPS sebelum diserahkan
Limbah kepada pihak ketiga. Perseroan bekerja sama dengan pihak ketiga yang telah memiliki izin dan sertifikat
Waste Treatment dalam mengelola limbah B3.
Mechanism B3 waste is managed by collecting it in a place that has been provided as a Temporary Disposal Site (TPS)
before being handed over to a third party. The Company cooperates with a third party that has a permit
and certificate in managing B3 waste.
Total Limbah yang - - - - - - -
Dialihkan ke Tempat
Pembuangan Akhir Tanpa
Pengolahan
Total Waste Diverted
to Landfills without
Treatment
Total Limbah Diolah untuk - - - - - - -
Digunakan Kembali
Total Waste Processed for
Reuse
Total Limbah yang Diolah 3,16 580,63 3,02 0,24 44,41 3.740,26 0,80
untuk Didaur Ulang
Total Waste Treated for
Recycling
Target Pengurangan - - - - - - -
Limbah
Waste Reduction Target
Upaya Pengurangan - - - - - - -
Limbah yang Telah
Dilakukan
Waste Reduction Efforts
that have been Made
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Tahun 2023
Year
Jenis dan Sumber Limbah Baterai Bekas Oil/ Pelumas dari Kemasan Bekas Limbah Filter Udara Limbah Carbide/ Majun Bekas dari
Waste Type and Source dari Kendaraan Kendaraan dan B3 dari Aktivitas Elektronik dari dari Produksi Residu Maintenance,
dan Mesin Diesel Mesin Produksi Produksi Perawatan dan Kendaraan Carbide Waste/ Bengkel dan
Used Batteries Oil Lubricants B3 Used Peralatan Operational Residue Operator
from Vehicles from Production Packaging from Elektronik Air Filter from Produksi
and Diesel Vehicles and Production Electronic Waste Production and Used
Engines Machinery Activities from Electronic Operational Advanced from
Equipment Vehicles Maintenance,
Maintenance Workshop and
Production
Operator
Satuan | Unit Ton Ton Ton Ton Ton Ton Ton
Total Limbah yang 1,66 358,00 4,72 0,33 49,00 6.708,00 0,66
Dihasilkan
Total Waste
Generated
Mekanisme Pengolahan Dikelola dengan cara dikumpulkan di suatu tempat yang telah disediakan sebagai TPS sebelum diserahkan
Limbah kepada pihak ketiga. Perseroan bekerja sama dengan pihak ketiga yang telah memiliki izin dan sertifikat
Waste Treatment dalam mengelola limbah B3.
Mechanism B3 waste is managed by collecting it in a place that has been provided as a Temporary Disposal Site (TPS)
before being handed over to a third party. The Company cooperates with a third party that has a permit
and certificate in managing B3 waste.
Total Limbah yang - - - - - - -
Dialihkan ke Tempat
Pembuangan Akhir Tanpa
Pengolahan
Total Waste Diverted
to Landfills without
Treatment
Total Limbah Diolah untuk - - - - - - -
Digunakan Kembali
Total Waste Processed for
Reuse
Total Limbah yang Diolah 1,66 358,00 4,72 0,33 49,00 6.708,00 0,66
untuk Didaur Ulang
Total Waste Treated for
Recycling
Target Pengurangan - - - - - - -
Limbah
Waste Reduction Target
Upaya Pengurangan - - - - - - -
Limbah yang Telah
Dilakukan
Waste Reduction Efforts
that have been Made
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Tumpahan yang Terjadi
Spills
[POJK F.15]
Perseroan menerapkan pengendalian operasional dan prosedur The Company implements strict operational controls and waste
penanganan limbah yang ketat untuk mencegah terjadinya handling procedures to prevent spills, both B3 and non-B3, across all
tumpahan, baik limbah B3 maupun non-B3, di seluruh lokasi operational locations. These controls include the implementation of
operasional. Pengendalian tersebut mencakup penerapan standar standard operating procedures, training for relevant personnel, and
operasional prosedur, pelatihan bagi personil terkait, serta routine monitoring of waste storage and handling areas.
pemantauan rutin pada area penyimpanan dan penanganan
limbah.
Sepanjang tahun 2025, tidak terdapat insiden tumpahan signifikan Throughout 2025, there were no significant spill incidents across
di seluruh fasilitas operasional Perseroan yang menimbulkan the Company’s operational facilities that caused impacts on the
dampak terhadap lingkungan maupun masyarakat sekitar. Kondisi environment or surrounding communities. This condition reflects the
ini mencerminkan efektivitas sistem pengelolaan limbah dan effectiveness of the waste management system and environmental
pengendalian risiko lingkungan yang diterapkan secara konsisten di risk control measures implemented consistently across all
seluruh lini operasi. operational lines.
Penggunaan Energi
Energy Consumption
[GRI 3-3] [POJK F.7]
Energi merupakan salah satu input utama dalam kegiatan Energy is one of the primary inputs in the Company’s operational
operasional Perseroan, khususnya dalam proses produksi gas activities, particularly in the energy intensive production processes
industri dan medis yang padat energi serta aktivitas distribusi yang of industrial and medical gases as well as distribution activities that
membutuhkan keandalan logistik. Oleh karena itu, pengelolaan require reliable logistics. Therefore, energy management is carried
energi dilakukan secara terukur dan bertanggung jawab untuk out in a measured and responsible manner to ensure operational
memastikan keberlanjutan operasional sekaligus menekan dampak sustainability while minimizing environmental impacts arising from
lingkungan yang timbul dari konsumsi energi. Sumber energi yang energy consumption. The energy sources used by the Company
digunakan oleh Perseroan meliputi: include:
1. Listrik dari Perusahaan Listrik Negara (PLN), digunakan untuk 1. Electricity from Perusahaan Listrik Negara (PLN), used for
penerangan kantor Head Office di Surabaya dan Jakarta, lighting at the Head Offices in Surabaya and Jakarta, warehouse
fasilitas gudang, kegiatan maintenance, utility, serta proses facilities, maintenance activities, utilities, and production
produksi; processes.
2. Bahan bakar minyak (BBM) dari PT Pertamina (Persero), 2. Fuel from PT Pertamina (Persero), utilized to support product
dimanfaatkan untuk mendukung distribusi produk dan distribution and the operation of heavy equipment at several
operasional alat berat di beberapa pabrik; serta plants.
3. Energi terbarukan yang dihasilkan oleh Pembangkit Listrik 3. Renewable energy generated by solar power plants (PLTS)
Tenaga Surya (PLTS) berkapasitas 1,4 MWp di pabrik Bambe, with a capacity of 1.4 MWp located at the Bambe, Cikande, and
Cikande, dan Batang. Batang plants.
Sejalan dengan komitmen terhadap efisiensi energi, Perseroan In line with its commitment to energy efficiency, the Company
secara berkelanjutan menerapkan berbagai inisiatif untuk continuously implements various initiatives to optimize energy
mengoptimalkan konsumsi energi di seluruh lini operasional. consumption across all operational lines. These initiatives include:
Langkah-langkah tersebut mencakup:
1. Mengganti lampu konvensional dengan lampu light emitting 1. Replacing conventional lamps with light emitting diode (LED)
diode (LED) bersertifikasi Standar Nasional Indonesia (SNI), lamps certified by the Indonesian National Standard (SNI), and
serta mengatur timer pada sistem air conditioner (AC) di Kantor setting timers for air conditioning (AC) systems at the Head
Pusat agar hanya beroperasi hingga pukul 17.30 WIB. Office to only operate until 17.30 WIB.
2. Melakukan inovasi dalam proses produksi untuk mengurangi 2. Innovating in the production process to reduce energy
konsumsi energi. consumption.
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3. Menggunakan teknologi telemetri pada tangki gas pelanggan 3. Utilizing telemetry technology on customer gas tanks to reduce
untuk mengurangi frekuensi pengiriman dan konsumsi BBM. delivery frequency and fuel consumption.
4. Bekerja sama dengan PT Samudera Biru International untuk 4. Collaborating with PT Samudera Biru International to develop
mengembangkan kapasitas PLTS sebagai bagian dari transisi PLTS capacity as part of the transition toward clean energy.
menuju energi bersih.
5. Mengimbau karyawan untuk mematikan listrik yang tidak 5. Encouraging employees to turn off unused electricity by posting
digunakan melalui pemasangan spanduk dan kampanye banners and energy saving campaigns.
hemat energi.
6. Penerapan digitalisasi proses bisnis untuk mengoptimalkan 6. Implementing business process digitalization to optimize
efisiensi operasional, memperkuat pengelolaan aset, serta operational efficiency, strengthen asset management, and
meningkatkan akurasi pemantauan energi dan kinerja enhance the accuracy of energy monitoring and the Company’s
keberlanjutan Perseroan. sustainability performance.
Informasi kuantitatif mengenai konsumsi energi, intensitas energi, Quantitative information regarding the Company’s energy
serta efisiensi energi Perseroan disajikan dalam tabel berikut: consumption, energy intensity, and energy efficiency is presented in
[GRI 302-1, 302-3, 302-4] [POJK F.6] [ESG E-03] the following table: [GRI 302-1, 302-3, 302-4] [POJK F.6] [ESG E-03]
Uraian Satuan 2025 2024 2023
Description Unit
ENERGI TAK TERBARUKAN | NON-RENEWABLE ENERGY
Listrik dari PLN | Electricity from PLN kWh 571.226.878 554.833.369 573.917.131
GJ 2.056.415 1.997.399 2.066.100
Bahan Bakar Minyak (Solar) | Petroleum Fuel (Diesel) Liter 4.626.785 4.247.957 4.129.600
GJ 159.161 146.130 142.058
Total Energi Tak Terbarukan | Total Non-Renewable Energy GJ 2.215.577 2.143.528 2.208.158
ENERGI TERBARUKAN | RENEWABLE ENERGY
Tenaga Surya | Solar Energy kWh 1.558.722 780.688 639.224
GJ 5.611 2.810 2.301
Total Energi | Total Energy GJ 2,221,188 2.146.339 2.210.459
Total Produksi Gas | Total Gas Production m 3
729,238,199 652.135.572 654.189.091
Intensitas Energi | Energy Intensity GJ/m3 0,003046 0,003291 0,003379
Efisiensi Energi | Energy Efficiency GJ/m3 0,000245 0,000088 (0,000028)
Pada tahun 2025, konsumsi listrik tercatat meningkat sebesar 16.394 In 2025, electricity consumption increased by 16,394 MWh following
MWh seiring dengan penambahan 3 (tiga) pabrik yang meningkatkan the addition of 3 (three) new plants that expanded the Company’s
kapasitas produksi Perseroan. Meskipun demikian, Perseroan tetap production capacity. Nevertheless, the Company continued to
menerapkan langkah-langkah efisiensi energi dengan melakukan implement energy efficiency measures by modernizing facilities
peremajaan fasilitas dan peralatan produksi guna mengoptimalkan and production equipment to optimize electricity use in operational
penggunaan listrik pada kegiatan operasional Perseroan. activities.
Sejalan dengan hal tersebut, intensitas energi Perseroan pada tahun On the other side, the Company’s energy intensity in 2025 was
2025 tercatat sebesar 0,003046 GJ/m³, membaik dibandingkan recorded at 0.003046 GJ/m³, improving from 0.003291 GJ/m³ in
tahun sebelumnya yang tercatat sebesar 0,003291 GJ/m³. the previous year. This improvement reflects higher efficiency in
Perbaikan intensitas energi ini mencerminkan peningkatan efisiensi energy utilization per unit of production, while also demonstrating
pemanfaatan energi per unit produksi, sekaligus menunjukkan the Company’s efforts to reduce its energy footprint without
upaya Perseroan dalam menekan jejak energi tanpa mengurangi compromising operational reliability.
keandalan operasional.
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Di sisi lain, Perseroan terus mendorong pemanfaatan PLTS di pabrik At the same time, the Company continues to promote the utilization
Bambe, Batang, dan Cikande sebagai bagian dari langkah awal of PLTS at the Bambe, Batang, and Cikande plants as an initial step
transisi menuju energi bersih. Meskipun kontribusi PLTS terhadap toward the transition to clean energy. Although the contribution
total kebutuhan listrik pabrik masih relatif terbatas, pemanfaatannya of PLTS to the plants’ total electricity demand remains relatively
telah mendukung kebutuhan operasional seperti penerangan dan limited, its use has supported operational needs such as lighting and
sebagian proses produksi. Inisiatif ini menjadi fondasi penting bagi part of the production process. This initiative provides an important
pengembangan pemanfaatan energi terbarukan yang lebih luas foundation for expanding the use of renewable energy in the future,
di masa mendatang, sejalan dengan strategi efisiensi energi dan in line with the Company’s energy efficiency and emissions reduction
pengurangan emisi Perseroan. strategy.
Pengelolaan Emisi
Emissions Management
[GRI 3-3] [POJK F.12]
Pengelolaan emisi gas rumah kaca (GRK) merupakan salah satu Greenhouse gas (GHG) emissions management is one of the
fokus utama Perseroan dalam mengendalikan dampak lingkungan Company’s key priorities in controlling the environmental impacts
dari kegiatan operasional yang bergantung pada keandalan fasilitas of operational activities that depend on the reliability of production
produksi serta distribusi. Pendekatan pengelolaan emisi dilakukan facilities and distribution systems. The emissions management
secara terukur dan bertahap, sejalan dengan karakteristik kegiatan approach is implemented in a measured and gradual manner,
usaha serta ketersediaan data yang andal. aligned with the characteristics of the Company’s business activities
and the availability of reliable data.
Emisi GRK yang dihasilkan Perseroan berasal dari dua sumber The Company’s GHG emissions originate from two main sources:
utama, yaitu:
1. Cakupan 1, yaitu emisi langsung yang berasal dari penggunaan 1. Scope 1, which includes direct emissions from the use of
bahan bakar minyak (BBM) jenis solar untuk distribusi produk diesel fuel for product distribution and the operation of heavy
dan pengoperasian alat berat di pabrik, serta penggunaan equipment at plant facilities, as well as the use of refrigerants in
refrigeran di area operasional. operational areas.
2. Cakupan 2, yaitu emisi tidak langsung yang berasal dari 2. Scope 2, which includes indirect emissions resulting from
konsumsi listrik yang dipasok oleh PLN. electricity consumption supplied by PLN.
Perseroan telah menetapkan metodologi penghitungan emisi The Company has established a methodology for calculating GHG
GRK dengan mengacu pada GHG Protocol sebagai standar yang emissions based on the GHG Protocol, an internationally recognized
diakui secara internasional dalam pelaporan emisi. Pendekatan standard for emissions reporting. The calculation approach
penghitungan disesuaikan dengan karakteristik masing-masing is adjusted according to the characteristics of each emission
sumber emisi serta ketersediaan data operasional yang relevan. source and the availability of relevant operational data. Emissions
Perhitungan emisi dilakukan untuk periode satu tahun buku agar calculations are conducted for a one year reporting period to align
selaras dengan pelaporan operasional dan keuangan Perseroan. with the Company’s operational and financial reporting.
Emisi Cakupan 1 dihitung menggunakan activity-based methodology, Scope 1 emissions are calculated using an activity-based
yaitu pendekatan yang menghitung emisi berdasarkan data aktivitas methodology, which determines emissions based on activity data
yang secara langsung menghasilkan emisi, seperti konsumsi bahan that directly generates emissions, such as fuel consumption in
bakar pada kendaraan operasional serta penggunaan bahan bakar operational vehicles and fuel use in production equipment. The
pada peralatan produksi. Data aktivitas tersebut kemudian dikalikan activity data is then multiplied by relevant emission factors to
dengan faktor emisi yang relevan untuk memperoleh total emisi determine total emissions in ton CO2-eq units. The emission factors
dalam satuan ton CO2-eq. Faktor emisi yang digunakan mengacu used refer to international references such as the IPCC Guidelines as
pada referensi internasional seperti IPCC Guidelines maupun well as applicable national guidelines.
pedoman nasional yang berlaku.
Emisi Cakupan 2 dihitung menggunakan location-based Scope 2 emissions are calculated using a location-based
methodology, yaitu pendekatan yang menghitung emisi tidak methodology, which determines indirect emissions from electricity
langsung dari konsumsi listrik dengan mengalikan total penggunaan consumption by multiplying total electricity use from the national
listrik yang bersumber dari jaringan listrik nasional dengan faktor grid with the emission factor of Indonesia’s electricity grid. Electricity
emisi grid listrik Indonesia. Data konsumsi listrik dari seluruh fasilitas consumption data from all operational facilities is multiplied by the
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operasional Perseroan dikalikan dengan faktor emisi yang relevan relevant emission factor to determine total emissions in CO₂e units.
untuk memperoleh total emisi dalam satuan CO2-eq. Faktor The emission factor used refers to the Decree of the Minister of
emisi yang digunakan mengacu pada Keputusan Menteri Energi Energy and Mineral Resources No. 163.K/HK.02/MEM.S/2021, which
dan Sumber Daya Mineral No. 163.K/HK.02/MEM.S/2021 yang reflects the national energy mix.
mencerminkan bauran energi nasional.
Selain total emisi, Perseroan juga menghitung intensitas emisi In addition to total emissions, the Company also calculates GHG
GRK untuk mendapatkan gambaran mengenai tingkat emisi yang emissions intensity to provide an overview of emission levels relative
dihasilkan terhadap volume produksi. Intensitas emisi dihitung to production volume. Emissions intensity is calculated by dividing
dengan membagi total emisi GRK dalam satuan ton CO₂-eq dengan total GHG emissions in tons of CO₂-eq by total gas production in
total produksi gas dalam meter kubik (m³) pada periode pelaporan. cubic meters (m³) during the reporting period.
Melalui pendekatan tersebut, Perseroan dapat memantau Through this approach, the Company is able to monitor the progress
perkembangan efisiensi emisi secara lebih terukur dari waktu ke of emissions efficiency in a more measurable manner over time. The
waktu. Hasil pengukuran menjadi dasar bagi Perseroan dalam measurement results serve as a basis for the Company to evaluate
mengevaluasi kinerja pengelolaan emisi serta mengidentifikasi emissions management performance and identify opportunities to
peluang peningkatan pengelolaan lingkungan di masa mendatang. further improve environmental management in the future.
Emisi yang Dihasilkan
Emissions Generated
Informasi kuantitatif mengenai emisi GRK Perseroan, termasuk total Quantitative information regarding the Company’s GHG emissions,
emisi dan intensitas emisi, disajikan dalam tabel berikut: including total emissions and emissions intensity, is presented below:
[GRI 305-1, 305-2, 305-4, 305-5] [POJK F.11] [ESG E-01 & E-02] [GRI 305-1, 305-2, 305-4, 305-5] [POJK F.11] [ESG E-01 & E-02]
Uraian Satuan 2025 2024 2023
Description Unit
Emisi GRK Cakupan 1 14.552 16.584 15.577
Scope 1 GHG Emission
Penambahan (Pengurangan) Emisi GRK Cakupan 1 (2.032) 1.007 (2.131)
Addition (Reduction) Scope 1 GHG Emission
Emisi GRK Cakupan 2 460.236 447.965 463.484
Scope 2 GHG Emission
Penambahan (Pengurangan) Emisi GRK Cakupan 2 12.271 (15.519) 21.748
Ton CO₂-eq
Addition (Reduction) Scope 2 GHG Emissio
Total Emisi GRK 474.788 464.549 479.061
Total GHG Emission
Total Penambahan (Pengurangan) Emisi GRK 10.239 (14.512) 19.617
Total Addition (Reduction) GHG Emission
Penyerapan Emisi GRK - - -
Absorption of GHG Emission
Total Produksi Gas 729.238.199 652.135.572 654.189.091
m3
Total Gas Production
Intensitas Emisi GRK Cakupan 1 0,0000200 0,0000254 0,0000238
Scope 1 GHG Emission Intensity
Intensitas Emisi GRK Cakupan 2 0,0006311 0,0006869 0,0007085
Ton CO₂-eq/m3
Scope 2 GHG Emission Intensity
Total Intensitas Emisi 0,0006511 0,0007124 0,0007323
Total Emission Intensity
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Total emisi GRK Perseroan pada tahun 2025 tercatat sebesar The Company’s total GHG emissions in 2025 amounted to 474,788
474.788 ton CO₂-eq, meningkat dari 464.549 ton CO₂-eq pada tons CO₂-eq, increasing from 464,549 tons CO₂-eq in the previous
tahun sebelumnya. Peningkatan tersebut terutama dipengaruhi oleh year. This increase was primarily driven by the addition of three
penambahan tiga pabrik baru yang turut mendorong peningkatan new plants, which contributed to higher electricity consumption in
konsumsi listrik dalam proses operasional. operational processes.
Secara lebih spesifik, emisi cakupan 1 tercatat sebesar 14.552 More specifically, Scope 1 emissions amounted to 14,552 tons CO₂-eq,
Ton CO₂-eq dan cakupan 2 tercatat sebesar 460.236 Ton while Scope 2 emissions reached 460,236 tons CO₂-eq. Meanwhile,
CO₂-eq. Sementara itu, intensitas emisi GRK pada tahun 2025 GHG emissions intensity in 2025 was recorded at 0.0006511 tons
tercatat sebesar 0,0006511 Ton CO₂-eq/m³, menunjukkan CO₂-eq/m³, representing a decrease of 8.60% compared with
penurunan sebesar 8,60% dibandingkan tahun sebelumnya yang 0.0007124 tons CO₂-eq/m³ in the previous year. This improvement
tercatat 0,0007124. Hal ini sejalan dengan tujuan Perseroan aligns with the Company’s objective to continuously enhance energy
dalam senantiasa meningkatkan efisiensi energi, memperluas efficiency, expand the use of more environmentally friendly energy
penggunaan sumber energi yang lebih ramah lingkungan, serta sources, and support national decarbonization targets.
mendukung target dekarbonisasi nasional.
Sebagai bagian dari upaya pengendalian emisi GRK yang As part of efforts to control GHG emissions in an integrated
terintegrasi dengan pengelolaan energi dan operasional, Perseroan manner with energy and operational management, the Company
secara bertahap mengimplementasikan berbagai langkah strategis is gradually implementing various strategic initiatives focused on
yang difokuskan pada peningkatan efisiensi, pengurangan intensitas improving efficiency, reducing emissions intensity, and utilizing more
emisi, serta pemanfaatan teknologi dan praktik yang lebih ramah environmentally responsible technologies and practices. These
lingkungan. Inisiatif-inisiatif ini dirancang untuk memberikan dampak initiatives are designed to deliver measurable emission reductions
nyata terhadap penurunan emisi sekaligus menjaga keandalan while maintaining operational reliability and business continuity.
operasional dan kesinambungan usaha Perseroan.
Langkah-langkah strategis yang telah dan sedang The strategic initiatives which has been and being implemented
diimplementasikan oleh Perseroan meliputi: include:
1. Penerapan Konsep Green Factory melalui penghijauan lahan 1. Implementation of the Green Factory concept through greening
yang tidak terbangun di pabrik dengan menanam tanaman of undeveloped land within plant areas by planting vegetation
untuk mengurangi polusi udara dan menciptakan lingkungan to reduce air pollution and create a greener environment.
yang rindang dan asri.
2. Pemanfaatan teknologi pemisahan dan penangkapan karbon 2. Utilization of Carbon Capture and Utilization (CCU) technology
(Carbon Capture and Utilization/CCU) dengan memanfaatkan by using carbon dioxide (CO₂) gas as a substitute for sulfuric acid
gas karbon dioksida (CO₂) sebagai substitusi asam sulfat in the wastewater neutralization process. This approach reduces
dalam proses netralisasi air limbah. Pendekatan ini tidak hanya greenhouse gas emissions while providing an environmentally
mengurangi emisi gas rumah kaca, tetapi juga menghadirkan responsible solution in industrial waste management and
solusi ramah lingkungan dalam pengelolaan limbah industri, supporting operational efficiency and sustainability practices.
sekaligus mendukung efisiensi operasional dan kontribusi
terhadap praktik keberlanjutan.
3. Transisi Energi Bersih dengan mengganti bahan bakar solar 3. Clean energy transition through the gradual replacement of
secara bertahap dengan bahan bakar dexlite yang lebih ramah diesel fuel with the more environmentally friendly dexlite fuel.
lingkungan.
4. Pengelolaan Konsumsi Listrik 4. Electricity consumption management
a. Membatasi waktu penggunaan listrik di kantor Head Office a. Limiting electricity usage at the Head Office and public
dan penerangan jalan umum; serta street lighting areas; and
b. Operasional listrik di kantor hanya menyala selama 9 jam b. Office electricity operations are limited to 9 hours during
pada hari kerja dan mati 24 jam di hari libur. working days and remain turned off for 24 hours on holidays.
5. Efisiensi Distribusi Produk 5. Product distribution efficiency
a. Mengimplementasikan Transportation Management System a. Implementation of a Transportation Management System
untuk Schedule and Route Optimization; serta for schedule and route optimization; and
b. Menggunakan truk distribusi dengan mesin berstandar Euro b. Utilization of distribution trucks equipped with Euro 4
4, yang memiliki tingkat emisi lebih rendah. standard engines, which have lower emission levels.
6. Penerapan Proyek Enhance Oil Recovery (EOR) 6. Implementation of the Enhance Oil Recovery (EOR) project
a. Menjajaki penerapan teknologi EOR bersama PT Pertamina a. Exploring the implementation of EOR technology in
EP di fasilitas CO2 removal di Subang dan Cilamaya. collaboration with PT Pertamina EP at CO₂ removal facilities
in Subang and Cilamaya;
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b. Gas CO2 dari proses separasi ditangkap menggunakan b. CO₂ gas from the separation process is captured using
sistem absorbsi berbasis methyl diethanolamine (MDEA), an absorption system based on methyl diethanolamine
menurunkan kandungan CO2 hingga kurang dari 5% untuk (MDEA), reducing CO₂ content to below 5% and enabling
diolah menjadi produk bernilai ekonomis bagi industri. it to be processed into economically valuable products for
industrial use.
7. Upaya peningkatan efisiensi operasional dilakukan melalui 7. Efforts to improve operational efficiency through the
peremajaan fasilitas pabrik sebagai langkah optimalisasi modernization of plant facilities as part of optimizing energy
konsumsi energi. consumption.
8. Efisiensi penggunaan sumber daya air ditingkatkan melalui 8. Improvement of water resource efficiency through the reuse
pemanfaatan ulang air kondensat di 6 (enam) pabrik guna of condensate water at 5 (five) plants to reduce clean water
mengurangi konsumsi air bersih. consumption.
Dengan langkah-langkah tersebut, Perseroan terus berkomitmen untuk Through these initiatives, the Company remains committed to
mengurangi dampak lingkungan, mendukung keberlanjutan operasional, reducing environmental impacts, supporting operational sustainability,
dan memberikan kontribusi positif bagi pelestarian lingkungan. and contributing positively to environmental preservation.
Komitmen Terhadap Net Zero Emission
Commitment to Net Zero Emissions
[ESG E-06, E-07]
Perseroan menegaskan komitmennya untuk berperan aktif dalam The Company affirms its commitment to actively contribute to
pengendalian perubahan iklim melalui target pencapaian Net Zero climate change mitigation through the target of achieving Net Zero
Emission pada tahun 2060, sejalan dengan arah kebijakan nasional dan Emissions by 2060, in line with national policy directions and evolving
perkembangan praktik global. Net Zero dipahami sebagai kondisi di global practices. Net Zero is defined as a condition where greenhouse
mana emisi gas rumah kaca yang dihasilkan dari kegiatan operasional gas emissions generated from operational activities are balanced
diseimbangkan dengan upaya penurunan, penyerapan, atau eliminasi through emission reduction, removal, or elimination efforts, ensuring
emisi, sehingga tidak terjadi peningkatan emisi ke atmosfer. that there is no additional emissions released into the atmosphere.
Sebagai bagian dari implementasi ESG Strategy 2030, Perseroan As part of the implementation of the ESG Strategy 2030, the
menempatkan pengelolaan energi dan pengurangan emisi sebagai Company places energy management and emissions reduction
salah satu prioritas utama dalam mendukung proses dekarbonisasi as key priorities in supporting the decarbonization of its operations.
operasional. Pada tahun 2025, Perseroan mencatat penurunan intensitas In 2025, the Company recorded a reduction in energy intensity,
energi yang mencerminkan peningkatan efisiensi penggunaan energi reflecting improved efficiency in energy use across various operational
di berbagai fasilitas operasional. Selain itu, Perseroan juga terus facilities. In addition, the Company continues to expand the utilization
memperluas pemanfaatan energi terbarukan melalui pengembangan of renewable energy through the development of PLTS installations
instalasi PLTS serta berbagai inisiatif pengadaan energi yang lebih as well as various initiatives related to more sustainable energy
berkelanjutan. procurement.
Upaya tersebut dilakukan secara sejalan dengan komitmen Perseroan These efforts are aligned with the Company’s commitment to
untuk menurunkan emisi GRK secara bertahap melalui peningkatan gradually reduce GHG emissions through improved operational
efisiensi operasional, pemanfaatan energi yang lebih ramah lingkungan, efficiency, the use of more environmentally friendly energy sources,
serta penguatan pengelolaan infrastruktur produksi dan distribusi. and strengthened management of production and distribution
Berbagai inisiatif tersebut dirancang untuk mendukung pencapaian infrastructure. These initiatives are designed to support the
target pengurangan emisi yang selaras dengan strategi keberlanjutan achievement of emissions reduction targets aligned with the
Perseroan. Company’s sustainability strategy.
Untuk mendukung komitmen tersebut, Perseroan telah menyusun To support this commitment, the Company has developed a
Decarbonization Roadmap yang menjadi kerangka jangka panjang Decarbonization Roadmap that serves as a long-term framework
dalam pengelolaan dan penurunan emisi. Roadmap ini difokuskan for emissions management and reduction. The roadmap focuses on
pada pengurangan emisi Cakupan 1 yang berasal dari penggunaan reducing Scope 1 emissions originating from fossil fuel consumption
bahan bakar fosil dan aktivitas operasional langsung, serta Cakupan and direct operational activities, as well as Scope 2 emissions arising
2 yang berasal dari konsumsi listrik dalam kegiatan usaha. Roadmap from electricity consumption in business operations. The roadmap
dirancang secara bertahap dengan mempertimbangkan karakteristik is designed in phases, taking into account the Company’s energy
operasional Perseroan yang padat energi, kesiapan teknologi, serta intensive operational characteristics, technological readiness, and the
keberlanjutan keandalan pasokan dan layanan. need to maintain supply reliability and service continuity.
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Roadmap Dekarbonisasi
Decarbonization Roadmap
Sepanjang tahun 2025, Perseroan telah memulai dan melanjutkan Throughout 2025, the Company initiated and continued several key
sejumlah inisiatif kunci sebagai tahap awal implementasi Roadmap initiatives as the initial phase implementation of its Decarbonization
Dekarbonisasi, dengan fokus pada penguatan efisiensi operasional, Roadmap, focusing on strengthening operational efficiency,
pengendalian konsumsi energi, serta penurunan intensitas emisi controlling energy consumption, and achieving measurable
secara terukur. Roadmap yang telah ditetapkan adalah sebagai reductions in emissions intensity. The established roadmap is as
berikut: follows:
Pengurangan Emisi Cakupan 1
Scope 1 Emission Reductions
Target Roadmap | Roadmap Target
Transisi Armada Kendaraan
Perseroan akan mulai mengimplementasikan strategi green mobility melalui pengurangan ukuran armada, optimasi rute, serta
penggantian kendaraan berbahan bakar fosil dengan kendaraan listrik (EV).
Vehicle Fleet Transition
The Company will begin implementing a green mobility strategy by downsizing its fleet, optimizing routes, and replacing fossil-fueled
vehicles with electric vehicles (EVs).
Penggunaan Bahan Bakar Rendah Emisi
Penggantian bahan bakar diesel pada generator dengan biodiesel B40 sebagai alternatif yang lebih ramah lingkungan.
Use of Low Emission Fuel
Replacing diesel fuel in generators with B40 biodiesel as a more environmentally friendly alternative.
Audit Efisiensi dan Kebocoran
Dilakukan audit terhadap mesin produksi untuk mengidentifikasi titik-titik boros energi dan potensi kebocoran.
Efficiency and Leakage Audits
Production machinery will be audited to identify energy inefficiencies and potential leaks.
Manajemen Refrigeran
Audit infrastruktur pendingin serta studi kelayakan penggantian refrigeran berpotensi pemanasan global tinggi (high-GWP) dengan
alternatif yang lebih rendah.
Refrigerant Management
Cooling infrastructure will be audited, and a feasibility study will be conducted to replace high-global-warming-potential (high-GWP)
refrigerants with lower impact alternatives
Pengurangan Emisi Cakupan 2
Scope 2 Emission Reductions
Peningkatan Efisiensi Energi
Audit menyeluruh terhadap penggunaan energi di seluruh fasilitas operasional, termasuk pabrik dan stasiun pengisian. Perseroan
juga akan mengganti pencahayaan dengan lampu LED dan mengadopsi variable frequency drives (VFD) pada pompa dan motor
untuk meningkatkan efisiensi.
Energy Efficiency Improvements
A comprehensive audit on energy consumption will be conducted across operational facilities, including plants and refilling stations.
The Company will also replace lighting with LED bulbs and adopt variable frequency drives (VFDs) for pumps and motors to improve
efficiency.
Pemanfaatan Energi Terbarukan
Pemasangan panel surya (solar PV) akan diperluas di lokasi-lokasi yang memungkinkan untuk memaksimalkan penggunaan energi
terbarukan secara langsung.
Renewable Energy Consumption
Solar panel (solar PV) installations will be expanded in suitable locations to maximize direct use of renewable energy.
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Pemakaian Air
Water Use
[POJK F.8]
Air merupakan sumber daya penting dalam mendukung operasional Water is an important resource in supporting the Company’s
Perseroan, khususnya untuk kebutuhan perkantoran dan sistem operations, particularly for office needs and cooling systems in gas
pendinginan pada fasilitas produksi gas. Seluruh kebutuhan air production facilities. All of the Company’s clean water requirements
bersih Perseroan dipasok dari pihak ketiga, yaitu Perusahaan Daerah are supplied by third parties, namely the Regional Water Supply
Air Minum (PDAM), sehingga keberlanjutan pasokan air dan efisiensi Company (PDAM). Therefore, the sustainability of water supply and
penggunaannya menjadi aspek yang dikelola secara bertanggung the efficiency of its use are managed responsibly in daily operations.
jawab dalam operasional sehari-hari. Seluruh fasilitas Perseroan None of the Company’s facilities operate in areas categorized as
tidak beroperasi di wilayah dengan tingkat kelangkaan air tinggi water stressed regions.
(water-stressed areas).
Untuk memastikan penggunaan air dilakukan secara bertanggung To ensure responsible water use and reduce potential risks related
jawab dan mengurangi potensi risiko kelangkaan air, Perseroan to water scarcity, the Company implements a water management
menerapkan pendekatan pengelolaan air yang berfokus pada approach focused on efficiency, water loss control, and internal
efisiensi, pengendalian kehilangan air, serta peningkatan kesadaran awareness. The measures implemented include:
internal. Langkah-langkah yang diterapkan mencakup:
1. Mendaur ulang air untuk digunakan kembali dalam sistem 1. Recycling water for reuse in the cooling systems of gas plants;
pendinginan pabrik gas;
2. Menggunakan kran otomatis untuk meminimalkan pemborosan 2. Using automatic faucets to minimize water waste;
air;
3. Mengganti pipa air yang bocor secara cepat untuk menghindari 3. Replacing leaking water pipes as soon as possible to prevent
kehilangan air; water loss.
4. Menggunakan flow meter untuk memantau dan mengevaluasi 4. Using flow meters to monitor and evaluate monthly water
konsumsi air secara bulanan; serta usage; and
5. Mengadakan kampanye hemat air melalui pemasangan brosur 5. Conducting water saving campaigns by posting brochures in
di area penggunaan air seperti kamar mandi; water use areas such as in bathrooms.
Informasi kuantitatif mengenai penggunaan air Perseroan selama Quantitative information regarding the Company’s water use in
tiga tahun terakhir disajikan dalam tabel berikut: consecutive three years is presented in the following table:
[GRI 303-5] [ESG E-04] [GRI 303-5] [ESG E-04]
Uraian Satuan 2025 2024* 2023*
Description Unit
Air dari PDAM | PDAM Water Megaliter 1,219 1,189 1,276
Total Produksi Gas | Total Gas Production m 3
729.238.199 652.135.572 654.189.091
Intensitas Penggunaan Air | Water Use Intensity Megaliter/m3 0.000001672 0.000001823 0.000001950
*Disajikan kembali karena perubahan cakupan perhitungan
*Restated due to changes in the calculation scope
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Pengelolaan Air Limbah
Wastewater Treatment
[GRI 303-4] [POJK F.8]
Pemanfaatan air dalam kegiatan operasional Perseroan The use of water in the Company’s operational activities generates
menghasilkan air limbah yang perlu dikelola secara bertanggung wastewater that must be treated responsibly to prevent potential
jawab untuk mencegah potensi dampak negatif terhadap kualitas negative impacts on environmental quality, particularly on water
lingkungan, khususnya badan air di sekitar wilayah operasional. bodies surrounding operational areas. The main source of this
Sumber utama air limbah Perseroan berasal dari aktivitas wastewater comes from production and domestic activities within
produksi serta kegiatan domestik di area perkantoran dan fasilitas office areas and operational facilities.
operasional.
Untuk memastikan pengelolaan dilakukan sesuai dengan ketentuan To ensure that wastewater teratment complies with applicable
yang berlaku, Perseroan mengoperasikan Instalasi Pengolahan Air regulations, the Company operates a Wastewater Treatment Plant
Limbah (IPAL) dengan kapasitas rata-rata pembuangan sebesar (IPAL) with an average discharge capacity of 728 m³ per day. All
728 m³ per hari. Seluruh air limbah yang dihasilkan diolah terlebih wastewater generated is treated through the IPAL before being
dahulu melalui IPAL sebelum dialirkan ke sistem drainase atau discharged into the drainage system or receiving water bodies.
badan air penerima.
Pengendalian kualitas air limbah dilakukan melalui pemantauan rutin Wastewater quality control is carried out through routine
yang dilaksanakan secara berkala, termasuk pengujian parameter monitoring conducted on a regular basis, including testing water
kualitas air sesuai dengan baku mutu yang ditetapkan dalam quality parameters in accordance with standards stipulated in
peraturan lingkungan hidup. Pemantauan ini dilakukan setiap bulan environmental regulations. This monitoring is conducted monthly
dan menjadi dasar bagi Perseroan untuk memastikan kepatuhan and serves as the basis for ensuring compliance with wastewater
terhadap standar pembuangan air limbah serta mengidentifikasi discharge standards while identifying opportunities for improvement
kebutuhan perbaikan dalam sistem pengolahan yang ada. in the existing treatment system.
Upaya Pengelolaan Air Limbah
Wastewater Treatment Measures
Memastikan kualitas air Melaksanakan pemantauan kualitas dan Membersihkan saluran air
limbah sesuai dengan debit air buangan secara harian, bulanan, buangan dan membuat
standar yang diatur dalam hingga enam bulanan melalui laboratorium kolam pemeliharaan ikan
Peraturan Lingkungan Hidup lingkungan terakreditasi, serta melaporkan di beberapa lokasi sebagai
No. 5 Tahun 2014. hasilnya kepada pihak internal terkait. indikator biomonitoring.
Ensuring wastewater quality Conducting daily, monthly, and semi-annual Cleaning wastewater
complies with the standards monitoring of wastewater quality and channels and establishing
set in Environmental discharge volume through an accredited fish maintenance ponds at
Regulation No. 5 of 2014. environmental laboratory and reporting the several locations as a
results to relevant internal parties. biomonitoring indicator.
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Berikut pembuangan air limbah Perseroan yang disajikan The Company's wastewater disposal data is presented below based
berdasarkan klasifikasi kualitas dan tujuan pembuangan, serta on quality classification, disposal purpose, and type: [GRI 303-4]
jenisnya: [GRI 303-4]
Uraian Satuan 2025 2024* 2023*
Description Unit
Total Pembuangan Air Berdasarkan Kualitas dan Tujuan Pembuangan Megaliter 268,30 306,17 325,44
Total Water Disposal by Disposal Quality and Purpose
Ke Air Permukaan | To Surface Water 268,30 306,17 325,44
Ke Air Tanah | To Groundwater - - -
Ke Air Laut | To Sea Water - - -
Total Pembuangan Air Berdasarkan Jenis Megaliter 268,30 306,17 325,44
Total Water Disposal by Type
Air Laut | To Sea Water - - -
Air Tawar | Fresh Water 268,30 306,17 325,44
*Disajikan kembali karena perubahan cakupan perhitungan
*Restated due to changes in the calculation scope
Keanekaragaman Hayati
Biodiversity
[POJK F.9, F.10]
Perseroan memandang perlindungan keanekaragaman hayati The Company considers biodiversity protection as part of
sebagai bagian dari pengelolaan risiko lingkungan yang melekat environmental risk management inherent in its operational activities.
pada kegiatan operasional. Meskipun aktivitas usaha Perseroan tidak Although the Company’s business activities do not directly depend
secara langsung bergantung pada eksploitasi sumber daya hayati, on the exploitation of biological resources, the sustainability
keberlangsungan ekosistem tetap menjadi faktor penting dalam of ecosystems remains an important factor in maintaining
menjaga kualitas lingkungan, stabilitas sosial, serta keberterimaan environmental quality, social stability, and operational acceptance
operasional di wilayah tempat Perseroan beroperasi. [GRI 3-3] in the areas where the Company operates. [GRI 3-3]
Sebagai langkah mitigasi risiko terhadap keanekaragaman hayati, As a mitigation measure for biodiversity related risks, all of the
seluruh fasilitas produksi Perseroan berlokasi di kawasan industri Company’s production facilities are located within developed
yang telah dikembangkan dan tidak berada di dalam maupun industrial zones and are not situated within or adjacent to protected
berdekatan dengan kawasan konservasi atau habitat alami yang conservation areas or natural habitats. The placement of these
dilindungi. Penempatan lokasi operasional tersebut dirancang untuk operational locations is designed to minimize potential disturbances
meminimalkan potensi gangguan terhadap ekosistem alami serta to natural ecosystems and to avoid impacts on protected species.
menghindari dampak terhadap spesies yang dilindungi. Dengan Through this approach, the Company ensures that operational
pendekatan ini, Perseroan memastikan bahwa kegiatan operasional activities are conducted in compliance with applicable environmental
dijalankan dalam koridor kepatuhan terhadap ketentuan lingkungan regulations. [GRI 304-1, 304-2] [POJK F.9]
hidup yang berlaku. [GRI 304-1, 304-2] [POJK F.9]
Selain aspek lokasi, Perseroan juga mengelola potensi dampak In addition to site selection, the Company also manages potential
terhadap keanekaragaman hayati melalui praktik operasional yang impacts on biodiversity through operational practices that support
mendukung pengurangan tekanan lingkungan. Distribusi produk gas the reduction of environmental pressure. Gas product distribution
dilakukan menggunakan tanker dan tabung yang dapat digunakan is carried out using reusable tankers and cylinders, with the
kembali, dengan penerapan standar keselamatan dan lingkungan implementation of strict safety and environmental standards
yang ketat untuk mencegah kebocoran, tumpahan, atau insiden to prevent leaks, spills, or other incidents that may potentially
lain yang berpotensi mencemari lingkungan di sekitar wilayah contaminate the surrounding environment.
operasional.
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Di luar pengelolaan risiko operasional, Perseroan melaksanakan Beyond operational risk management, the Company also conducts
program-program lingkungan yang bersifat pendukung sebagai supporting environmental programs as a form of contribution to
bentuk kontribusi terhadap kualitas ekosistem perkotaan dan the quality of urban ecosystems and river basin areas. During the
daerah aliran sungai. Sepanjang periode pelaporan, Perseroan reporting period, the Company participated in environmental
berpartisipasi dalam kegiatan lingkungan melalui penyebaran bibit initiatives through the distribution of fish seedlings and eco enzyme
ikan dan eco enzyme di Surabaya, Bojonegoro dan Palembang, in Surabaya, Bojonegoro, and Palembang, as well as supporting the
serta mendukung program revitalisasi Sungai Jagir dan wilayah revitalization program of the Jagir River and its surrounding areas.
sekitarnya. Inisiatif ini ditujukan untuk meningkatkan kualitas These initiatives are intended to improve environmental quality,
lingkungan, mendukung fungsi ekologis ruang terbuka hijau, serta support the ecological functions of green open spaces, and create a
menciptakan lingkungan yang lebih layak dan nyaman bagi more livable and comfortable environment for the community.
masyarakat. [GRI 304-3] [POJK F.10] [GRI 304-3] [POJK F.10]
Pengaduan Terkait Lingkungan Hidup
Environmental Complaints
[POJK F.16]
Perseroan menyediakan mekanisme pengaduan bagi pemangku The Company provides a complaint mechanism for stakeholders to
kepentingan untuk menyampaikan keluhan atau laporan terkait isu submit concerns or reports related to environmental issues through
lingkungan hidup melalui alamat surel whistleblower@samator.com. the email address whistleblower@samator.com. This mechanism
Mekanisme ini merupakan bagian dari sistem pengendalian internal forms part of the internal control system and corporate governance
dan tata kelola perusahaan yang dirancang untuk memastikan framework designed to ensure that any potential environmental
setiap potensi isu lingkungan dapat diidentifikasi dan ditangani issues can be properly identified and addressed.
secara tepat.
Setiap pengaduan yang diterima akan melalui proses verifikasi awal Every complaint received undergoes an initial verification process
sebelum ditindaklanjuti oleh unit yang berwenang sesuai dengan before being followed up by the relevant unit according to the scope
ruang lingkup permasalahan. Proses penanganan dilakukan dengan of the issue. The handling process is conducted in accordance with
mengedepankan prinsip objektivitas, kerahasiaan, dan kepatuhan the principles of objectivity, confidentiality, and compliance with
terhadap peraturan perundang-undangan yang berlaku. applicable laws and regulations.
Sepanjang tahun 2025, Perseroan tidak menerima denda maupun Throughout 2025, the Company did not receive any fines or non-
sanksi non-moneter yang berkaitan dengan ketidakpatuhan monetary sanctions related to non-compliance with environmental
terhadap undang-undang dan peraturan lingkungan hidup. Selain laws and regulations. In addition, there were no environmental
itu, tidak terdapat pengaduan lingkungan yang diselesaikan melalui complaints resolved through dispute mechanisms, including
mekanisme sengketa, termasuk proses hukum atau pengajuan legal proceedings or court submissions. This condition reflects
ke pengadilan. Kondisi ini mencerminkan efektivitas pengelolaan the effectiveness of environmental management and control
lingkungan dan mekanisme pengendalian yang diterapkan di mechanisms implemented across all operational locations of the
seluruh lokasi operasional Perseroan. Company.
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Kinerja Keberlanjutan Sosial
Social Sustainability Performance
Keberhasilan Perseroan dalam menjalankan operasional yang The Company’s success in maintaining sustainable operations
berkelanjutan tidak terlepas dari kualitas hubungan dengan is closely linked to the quality of its relationships with key social
pemangku kepentingan sosial utama, khususnya karyawan, stakeholders, particularly employees, communities, and users of the
masyarakat, serta pengguna produk dan layanan Perseroan. Company’s products and services. In this context, social sustainability
Dalam konteks ini, keberlanjutan sosial dipahami sebagai is understood as the Company’s ability to maintain business continuity
kemampuan Perseroan untuk menjaga kesinambungan usaha through responsible human capital management, protection of
melalui pengelolaan sumber daya manusia yang bertanggung occupational health and safety, strengthening relationships with
jawab, perlindungan kesehatan dan keselamatan kerja, penguatan communities, and the provision of reliable and safe products and
hubungan dengan masyarakat, serta penyediaan produk dan services.
layanan yang andal dan aman.
Perseroan mengadopsi pendekatan yang terintegrasi dalam The Company adopts an integrated approach in managing
pengelolaan aspek sosial, dengan memastikan bahwa kebijakan, social aspects by ensuring that policies, systems, and operational
sistem, dan praktik operasional saling terhubung dan mendukung practices are interconnected and support long term value creation.
penciptaan nilai jangka panjang. Pendekatan ini menempatkan This approach positions social aspects not merely as a supporting
aspek sosial tidak sebagai fungsi pendukung semata, melainkan function but as part of the operational foundation that influences
sebagai bagian dari fondasi operasional yang mempengaruhi productivity, reputation, and overall business sustainability.
produktivitas, reputasi, serta keberlanjutan bisnis secara keseluruhan. Through structured social management, the Company seeks to
Melalui pengelolaan sosial yang terstruktur, Perseroan berupaya provide meaningful contributions to the welfare of employees and
memberikan kontribusi yang bermakna bagi kesejahteraan communities, in line with global sustainability objectives. [GRI 3-3]
karyawan dan masyarakat, sejalan dengan tujuan keberlanjutan
global. [GRI 3-3]
Pengelolaan Sumber Daya Manusia
Human Resource Management
Sumber daya manusia (SDM) merupakan aset strategis yang Human resources (HR) represents a strategic asset that plays a
berperan langsung dalam pencapaian visi, misi, dan target jangka direct role in achieving the Company’s vision, mission, and long term
panjang Perseroan. Dalam industri yang menuntut keandalan targets. In an industry that requires operational reliability, compliance
operasional, kepatuhan terhadap standar keselamatan, serta with safety standards, and the ability to adapt to market dynamics,
kemampuan beradaptasi terhadap dinamika pasar, kualitas dan the quality and readiness of human capital are key determinants of
kesiapan SDM menjadi faktor penentu daya saing Perseroan. the Company’s competitiveness.
Untuk itu, Perseroan berkomitmen mengelola SDM secara Accordingly, the Company is committed to managing its HR in a
terstruktur dan bertanggung jawab melalui penerapan sistem structured and responsible manner through the implementation
manajemen yang terintegrasi. Pengelolaan ini diarahkan untuk of an integrated management system. This approach is intended
menciptakan lingkungan kerja yang mendukung pengembangan to create a working environment that supports competency
kompetensi, peningkatan kinerja, serta keberlangsungan organisasi development, performance improvement, and long-term
dalam jangka panjang. organizational sustainability.
Fungsi pengelolaan SDM dijalankan oleh Divisi Human Capital (HC) HR management functions are carried out by the Human Capital (HC)
dengan pendekatan shared service, sehingga seluruh unit kerja Division with a shared service approach, ensuring that all business
memperoleh dukungan yang konsisten dan terstandarisasi dalam units receive consistent and standardized support in recruitment,
aspek rekrutmen, pengembangan, manajemen kinerja, hingga development, performance management, and industrial relations
pengelolaan hubungan industrial. Divisi HC berada di bawah management. The HC Division operates under the coordination of
koordinasi Chief of People, Organization, and Transformation the Chief of People, Organization, and Transformation (CPOT), who
(CPOT), yang melaporkan pelaksanaan dan capaian pengelolaan reports the implementation and performance of HR management to
SDM kepada Direktur Utama. Struktur ini memastikan bahwa the President Director. This structure ensures that HR management
pengelolaan SDM selaras dengan arah strategis Perseroan dan remains aligned with the Company’s strategic direction and evolving
kebutuhan bisnis yang terus berkembang. business needs.
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Dalam praktiknya, Perseroan menempatkan karyawan sesuai In practice, the Company assigns employees based on competency
dengan profil kompetensi, mindset, serta etos kerja yang mendukung profiles, mindset, and work ethics that support the achievement
pencapaian target usaha dan pengembangan pasar. Pemantauan of business targets and market development. Performance
kinerja dilakukan secara berkesinambungan untuk mendorong monitoring is conducted continuously to encourage improvements in
peningkatan produktivitas dan akuntabilitas individu, sementara productivity and individual accountability, while succession and talent
mekanisme regenerasi dan pengembangan talenta terus diperkuat development mechanisms continue to be strengthened to maintain
guna menjaga kesinambungan organisasi. Melalui pendekatan ini, organizational sustainability. Through this approach, the Company
Perseroan berupaya menciptakan lingkungan kerja yang aman, strives to create a safe and conducive working environment that
kondusif, dan mampu mendukung karyawan untuk berkembang supports employees in their professional development. [GRI 3-3]
secara profesional. [GRI 3-3]
Keberagaman dan Kesetaraan
Diversity and Equal Opportunity
[POJK F.18]
Perseroan menegaskan komitmen terhadap keberagaman dan The Company affirms its commitment to diversity and equal
kesetaraan di lingkungan kerja melalui penerapan prinsip anti- opportunity in the workplace through the implementation of anti-
diskriminasi sebagaimana diatur dalam Kode Etik Perusahaan. discrimination principles as stipulated in the Company’s Code of
Prinsip ini memastikan bahwa seluruh karyawan diperlakukan Ethics. These principles ensure that all employees are treated fairly
secara adil dan setara, tanpa diskriminasi berdasarkan gender, and equally, without discrimination based on gender, ethnicity,
suku, agama, ras, status sosial, maupun latar belakang lainnya. religion, race, social status, or other backgrounds.
Komitmen terhadap keberagaman dan kesetaraan diterapkan This commitment to diversity and equality is applied consistently
secara konsisten dalam seluruh siklus pengelolaan SDM, mulai dari across the entire HR management cycle, from recruitment and
proses rekrutmen, pengembangan kompetensi, penilaian kinerja, competency development to performance evaluation and the
hingga pemberian hak dan kesempatan kerja. Seluruh keputusan provision of employment rights and opportunities. All HR related
terkait SDM didasarkan pada kinerja, kompetensi, dan kontribusi decisions are based on individual performance, competence, and
individu, bukan pada karakteristik personal yang tidak relevan contributions rather than personal characteristics that are irrelevant
dengan pekerjaan. to the job.
Sebagai bagian dari penghormatan terhadap hak asasi manusia As part of its respect for human rights, the Company implements
(HAM), Perseroan menjalankan praktik ketenagakerjaan yang selaras employment practices aligned with applicable laws and regulations
dengan peraturan perundang-undangan yang berlaku di Indonesia in Indonesia as well as the principles of the International Labour
serta prinsip-prinsip Konvensi International Labour Organization Organization (ILO) Conventions regarding the elimination of
(ILO) mengenai penghapusan diskriminasi dalam pekerjaan dan discrimination in employment and occupation. This approach not
jabatan. Pendekatan ini tidak hanya mendukung pengembangan only supports the individual development of employees but also
karyawan secara individual, tetapi juga berkontribusi terhadap contributes to the creation of an inclusive and sustainable workplace
terciptanya lingkungan kerja yang inklusif dan berkelanjutan. environment. [GRI 3-3] [ESG S-09]
[GRI 3-3] [ESG S-09]
Untuk menjaga efektivitas penerapan prinsip tersebut, Perseroan To ensure the effective implementation of these principles,
menyediakan mekanisme pelaporan melalui Sistem Pelaporan the Company provides a reporting mechanism through the
Pelanggaran (SPP) yang memungkinkan karyawan dan pemangku Whistleblowing System (WBS), which enables employees and
kepentingan internal melaporkan dugaan praktik diskriminasi atau internal stakeholders to report suspected discriminatory practices
pelanggaran lainnya secara aman dan transparan. Sepanjang or other violations in a secure and transparent manner. Throughout
tahun 2025, Perseroan tidak menerima laporan terkait kasus 2025, the Company did not receive any reports related to
diskriminasi, yang mencerminkan efektivitas kebijakan dan praktik discrimination cases, reflecting the effectiveness of the policies
yang diterapkan dalam menciptakan lingkungan kerja yang kondusif and practices implemented in creating a respectful and supportive
dan saling menghormati. [GRI 406-1] [ESG S-07] working environment. [GRI 406-1] [ESG S-07]
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Komitmen Perseroan terhadap keberagaman dan kesetaraan juga The Company’s commitment to diversity and equality is also
tercermin dalam komposisi demografi karyawan. Pada tahun 2025, reflected in the demographic composition of its workforce. In 2025,
Perseroan mempekerjakan 1.687 karyawan, menurun dibandingkan the Company employed 1,687 employees, a decrease compared
1.968 karyawan pada tahun sebelumnya. Jumlah SDM tersebut with 1,968 employees in the previous year. This workforce size is
dinilai memadai untuk mendukung kegiatan operasional secara considered adequate to support operational activities effectively
efektif, sekaligus mencerminkan penerapan prinsip kesetaraan dan while reflecting the implementation of equality and diversity
keberagaman dalam organisasi. principles within the organization.
Informasi rinci mengenai profil dan demografi karyawan, termasuk Detailed information regarding employee profiles and demographics,
komposisi berdasarkan kategori yang relevan, disajikan pada tabel- including composition based on relevant categories, is presented in
tabel sebagai berikut: [GRI 2-7, 2-8, 405-1] [POJK C.3] the following tables: [GRI 2-7, 2-8, 405-1] [POJK C.3]
Perbandingan Jumlah Karyawan
Total Employees Comparison
2025 2024 2023
Perseroan | The Company 878 1.014 1.035
Entitas anak | Subsidiary 809 954 1.047
Total 1.687 1.968 2.082
Jumlah Karyawan Berdasarkan Jenis Kelamin
Employees Composition Based on Gender
Jenis Kelamin 2025 2024 2023
Gender
Pria | Male 1.364 1.593 1.688
Wanita | Female 323 375 394
Total 1.687 1.968 2.082
Jumlah Karyawan Berdasarkan Jabatan
Employees Composition Based on Position
Jabatan 2025 2024 2023
Position
Pria Wanita Total Pria Wanita Total Pria Wanita Total
Male Female Male Female Male Female
Direksi | Board of Directors 10 4 14 10 3 13 6 2 8
General Manager 23 4 27 25 3 28 18 2 20
Manajer 102 21 123 117 21 138 120 22 142
Supervisor 157 40 197 154 37 191 130 36 166
Staf dan Lain-lain 1.072 254 1.326 1.287 311 1.598 1.414 332 1.746
Staff and Others
Total 1.364 323 1.687 1.593 375 1.968 1.688 394 2.082
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Jumlah Karyawan Berdasarkan Tingkat Pendidikan
Employees Composition Based on Education
Tingkat Pendidikan 2025 2024 2023
Education Level
Pria Wanita Total Pria Wanita Total Pria Wanita Total
Male Female Male Female Male Female
Pascasarjana | Post Graduate 24 8 32 29 6 35 25 4 29
Sarjana | Undergraduate 640 263 903 767 303 1.070 770 324 1.094
Diploma/Akademi 145 30 175 170 41 211 189 42 231
Diploma/Academy
SMA dan Lain-Lain 555 22 577 627 25 652 704 24 728
High School and Others
Total 1.364 323 1.687 1.593 375 1.968 1.688 394 2.082
Jumlah Karyawan Berdasarkan Status Ketenagakerjaan
Employees Composition Based on Employment Status
Status Ketenagakerjaan 2025 2024 2023
Employment Status
Pria Wanita Total Pria Wanita Total Pria Wanita Total
Male Female Male Female Male Female
Tetap | Permanent 1.188 263 1.451 1.238 266 1.504 1.242 250 1.492
Kontrak | Contract 176 60 236 355 109 464 446 144 590
Total 1.364 323 1.687 1.593 375 1.968 1.688 394 2.082
Kesetaraan Gender
Gender Equality
[ESG S-01]
Level 2025
Pria | Male Wanita | Female Total
Jumlah Pegawai Persentase Jumlah Pegawai Persentase
Total Employees Pegawai Total Employees Pegawai
Employee Employee
Percentage Percentage
Entry-level 1.072 63,54% 254 15,06% 1.326
Mid-level 244 14,46% 60 3,56% 304
Senior-level 38 2,25% 5 0,30% 43
Executive-level 10 0.59% 4 0,24% 14
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Jumlah Level Karyawan yang Dimiliki oleh Pria dan Wanita Berdasarkan Kelompok Umur
Number of Employee Levels by Gender and Age Group
[ESG S-02]
Kelompok Umur Level Jabatan | Position Level
Entry-Level Mid-Level Senior-Level Executive-Level
Pria Wanita Pria Wanita Pria Wanita Pria Wanita
Male Female Male Female Male Female Male Female
18-24 Tahun | Years 118 52 13 1 0 0 0 0
25-34 Tahun | Years 480 129 105 26 3 0 0 0
35-44 Tahun | Years 285 49 78 20 15 2 4 2
45-54 Tahun | Years 183 24 45 12 17 2 2 1
>55 Tahun | Years 6 0 3 1 3 1 4 1
Total 1.072 254 244 60 38 5 10 4
Jumlah Karyawan Sementara
Total Temporary Employees
[ESG S-04] [GRI 2-8]
Uraian Jumlah Karyawan Persentase Karyawan
Description (dalam tahun (dalam tahun pelaporan)
pelaporan) Employees Percentage
Total Employees (in reporting year)
(in reporting year)
Jumlah karyawan Perseroan yang Dipegang oleh Kontraktor dan/atau Konsultan 1.154 40,62%
Number of Company Employees Engaged by Contractors and/or Consultants
Rekrutmen dan Perputaran Karyawan
Employee Recruitment and Turnover
Perseroan menjalankan proses rekrutmen secara transparan The Company conducts recruitment processes in a transparent
dan objektif dengan mengedepankan prinsip kesetaraan dan and objective manner by upholding the principles of equality and
non-diskriminasi. Seluruh tahapan rekrutmen dilaksanakan non discrimination. All stages of recruitment are carried out without
tanpa membedakan gender, suku, agama, ras, maupun latar distinction based on gender, ethnicity, religion, race, or other
belakang lainnya, dan sepenuhnya didasarkan pada kebutuhan backgrounds, and are entirely based on organizational needs as
organisasi serta kesesuaian kompetensi kandidat dengan peran well as the alignment of candidates’ competencies with the required
yang dibutuhkan. Pendekatan ini ditujukan untuk memastikan roles. This approach aims to ensure operational continuity while
keberlangsungan operasional sekaligus mendukung penerapan supporting the implementation of diversity and inclusivity principles
prinsip keberagaman dan inklusivitas dalam pengelolaan sumber in human capital management.
daya manusia.
Dalam praktiknya, proses rekrutmen difokuskan pada pemenuhan In practice, recruitment processes are focused on fulfilling dynamic
kebutuhan operasional yang dinamis, termasuk penguatan operational requirements, including strengthening critical technical
fungsi-fungsi teknis dan operasional yang bersifat kritikal, serta and operational functions, as well as adjusting the organizational
penyesuaian struktur organisasi sejalan dengan arah strategis structure in line with the Company’s strategic direction. Accordingly,
Perseroan. Dengan demikian, rekrutmen tidak hanya dipandang recruitment is not viewed merely as an effort to increase workforce
sebagai upaya penambahan jumlah tenaga kerja, tetapi sebagai numbers, but as part of long term HR quality and capability
bagian dari pengelolaan kualitas dan kesiapan SDM jangka panjang. management.
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Sepanjang tahun 2025, Perseroan merekrut sebanyak 195 karyawan Throughout 2025, the Company recruited 195 new employees,
baru, sementara 238 karyawan tercatat meninggalkan Perseroan while 238 employees left the Company for various reasons. These
dengan berbagai alasan. Pergerakan tenaga kerja tersebut workforce movements reflect the organization’s dynamics in
mencerminkan dinamika organisasi dalam melakukan penyesuaian adjusting capacity, strengthening competencies, and managing
kapasitas, penguatan kompetensi, serta pengelolaan efisiensi operational efficiency. The Company continuously monitors
operasional. Perseroan secara berkelanjutan memantau tingkat employee turnover as one of the indicators of organizational health,
perputaran karyawan sebagai salah satu indikator kesehatan while also using it as a basis for formulating talent management
organisasi, sekaligus sebagai dasar dalam merumuskan kebijakan policies, competency development programs, and future workforce
pengelolaan talenta, pengembangan kompetensi, dan perencanaan planning.
tenaga kerja ke depan.
Informasi lebih rinci mengenai jumlah karyawan yang masuk dan More detailed information regarding the number of employees
keluar selama periode pelaporan disajikan dalam tabel berikut: joining and leaving the Company during the reporting period is
presented in the following table:
Tabel Karyawan Masuk dan Keluar
Table of Incoming and Outgoing Employees
[GRI 401-1]
Uraian Karyawan Masuk Karyawan Keluar
Description Incoming Employees Outgoing Employees
Pria Wanita Total Pria Wanita Total
Male Female Male Female
2025
Total Karyawan 133 62 195 165 73 238
Total Employees
Karyawan Berdasarkan Usia | Employees Based on Age
<31 tahun | Years 111 52 163 107 48 155
31-40 tahun | Years 17 10 27 52 20 72
41-50 tahun | Years 4 0 4 4 2 6
>51 tahun | Years 1 0 1 2 3 5
Karyawan Berdasarkan Wilayah Operasional | Employees Based on Operational Area
Bali Nusa 2 1 3 3 1 4
Jabartaten 17 6 23 28 16 44
Jawa Tengah | Central Java 17 3 20 16 3 19
Jawa Timur | East Java 30 18 48 31 15 46
Kalimantan 22 5 27 40 11 51
Sulawesi 14 5 19 21 6 27
Sumatera 31 24 55 26 21 47
2024
Total Karyawan 219 48 267 275 66 341
Total Employees
Karyawan Berdasarkan Usia | Employees Based on Age
<31 tahun | Years 179 43 222 125 34 159
31-40 tahun | Years 34 5 39 41 13 54
41-50 tahun | Years 3 - 3 20 3 23
>51 tahun | Years 3 - 3 4 2 6
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Uraian Karyawan Masuk Karyawan Keluar
Description Incoming Employees Outgoing Employees
Pria Wanita Total Pria Wanita Total
Male Female Male Female
Karyawan Berdasarkan Wilayah Operasional | Employees Based on Operational Area
Jabartaten 58 16 74 41 14 55
Jawa Tengah | Central Java 25 2 27 32 3 35
Jawa Timur | East Java 41 12 53 26 12 38
Kalimantan 39 4 43 32 3 35
Sulawesi 32 5 37 27 7 34
Sumatera 24 9 33 32 13 45
2023
Total Karyawan 264 55 319 392 74 466
Karyawan Berdasarkan Usia | Employees Based on Age
<31 tahun | Years 232 50 282 148 52 200
31-40 tahun | Years 30 5 35 82 10 92
41-50 tahun | Years 2 - 2 90 7 97
>51 tahun | Years - - - 72 5 77
Karyawan Berdasarkan Wilayah Operasional | Employees Based on Operational Area
Jabartaten 33 10 43 87 21 108
Jawa Tengah | Central Java 19 4 23 45 11 56
Jawa Timur | East Java 65 12 77 139 13 152
Kalimantan 52 12 64 40 12 52
Sulawesi 35 5 40 28 9 37
Sumatera 60 12 72 53 8 61
*Jumlah karyawan keluar tahun 2024 disajikan kembali karena perubahan cakupan perhitungan
*The number of outgoing employees in 2024 is restated due to changes in the calculation scope
Tabel Tingkat Perputaran Karyawan
Table of Employees Turnover Level
[ESG S-03]
Perputaran Karyawan 2025 2024* 2023*
Employee Turnover
Karyawan Masuk (Rekrutmen) | Incoming Employees (Recruitment) 195 267 319
Mengundurkan Diri | Resigned 238 242 433
Total Karyawan Keluar | Total Outgoing Employees 238 242 433
Tingkat Perputaran Karyawan (%) | Employees Turnover Level (%) 13.06 12.35 19,20
*Disajikan kembali karena perubahan cakupan perhitungan *Restated due to changes in the calculation scope
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Pengembangan Kompetensi Karyawan
Employee Competency Development
[GRI 3-3] [POJK F.22]
Perseroan menempatkan pengembangan kompetensi karyawan The Company considers employee competency development
sebagai salah satu pilar utama dalam menjaga keandalan as one of the key pillars in maintaining operational reliability and
operasional dan meningkatkan daya saing usaha di tengah enhancing business competitiveness amid the evolving dynamics
dinamika industri yang terus berkembang. Dalam konteks kegiatan of the industry. In a business environment that requires strict
usaha yang menuntut kepatuhan terhadap standar keselamatan, compliance with safety standards, technical reliability, and the ability
keandalan teknis, serta kemampuan beradaptasi terhadap to adapt to changing customer and market needs, competent and
perubahan kebutuhan pelanggan dan pasar, karyawan yang adaptive employees represent a strategic asset for the Company’s
kompeten dan adaptif menjadi aset strategis bagi keberlanjutan sustainability.
Perseroan.
Program pengembangan kompetensi dirancang untuk menjawab Competency development programs are designed to address the
kebutuhan nyata organisasi, baik pada aspek teknis operasional organization’s actual needs, both in operational technical aspects
maupun kapabilitas manajerial. Pendekatan ini memastikan and managerial capabilities. This approach ensures that employee
bahwa peningkatan kapasitas karyawan selaras dengan tuntutan capacity building remains aligned with job requirements, supports
pekerjaan, mendukung pencapaian target operasional, serta the achievement of operational targets, and strengthens business
memperkuat stabilitas dan kesinambungan bisnis. stability and continuity.
Sepanjang tahun 2025, sebanyak 1.485 karyawan mengikuti Throughout 2025, a total of 1,485 employees participated in various
berbagai inisiatif pengembangan, dengan rata-rata durasi development initiatives, with an average learning duration of 8
pembelajaran mencapai 8 (delapan) jam per individu. Materi (eight) hours per individual. Training materials focused on areas
pelatihan difokuskan pada bidang-bidang yang relevan dengan relevant to business needs, including Sales Management, Customer
kebutuhan bisnis, antara lain Sales Management, Customer Relationship Management, Sustainable Business Practice, and
Relationship Management, Sustainable Business Practice serta Production and Technical Improvement, tailored to employees’
Production & Technical Improvement, yang disesuaikan dengan respective roles. These topics are designed to support daily
kebutuhan karyawan. Topik-topik tersebut dirancang untuk operational performance while equipping employees with the
mendukung kinerja operasional sehari-hari sekaligus membekali capabilities required to address future business challenges.
karyawan dengan kemampuan yang diperlukan dalam menghadapi
tantangan bisnis ke depan.
Dalam rangka memperkuat pengembangan kompetensi secara To strengthen competency development in a structured and
berkelanjutan dan terstruktur, Perseroan terus mengembangkan continuous manner, the Company continues to develop its Training
Training Academy sebagai platform utama pembelajaran internal. Academy as the main internal learning platform. While the program
Jika pada tahap awal program ini difokuskan pada pengembangan initially focused on the development of Filling Station Heads, during
Kepala Filling Station, pada periode pelaporan cakupan Training the reporting period the Training Academy expanded its coverage
Academy terus diperluas hingga mencakup karyawan pada level to include employees at staff and managerial levels. This expansion
staf hingga manajerial. Perluasan ini bertujuan untuk memastikan aims to ensure competency alignment across all organizational
keselarasan kompetensi di seluruh jenjang organisasi serta levels while supporting leadership readiness and operational
mendukung kesiapan kepemimpinan dan pengambilan keputusan decision making.
operasional.
Sebagai bagian dari penguatan kapabilitas internal, Perseroan As part of strengthening internal capabilities, the Company also
juga mengembangkan Subject Matter Expert (SME) internal yang develops internal Subject Matter Experts (SME) who serve as
berperan sebagai rujukan keahlian di bidang-bidang tertentu. knowledge references in specific areas of expertise. This approach
Pendekatan ini memungkinkan transfer pengetahuan yang lebih enables more effective knowledge transfer, accelerates the learning
efektif, mempercepat proses pembelajaran, serta mengurangi process, and reduces reliance on external sources.
ketergantungan pada sumber eksternal.
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Selain pelatihan internal, Perseroan memfasilitasi pelatihan In addition to internal training programs, the Company also facilitates
bersertifikasi untuk kebutuhan spesifik yang bersifat wajib, seperti certified training programs for specific mandatory requirements,
pelatihan Keselamatan dan Kesehatan Kerja (K3) serta Sertifikat such as Occupational Health and Safety (OHS) training and
Angkut Produk B3 bagi pengemudi distribusi. Pelatihan ini tidak Hazardous Materials Transportation Certification for distribution
hanya bertujuan meningkatkan kompetensi individu, tetapi juga drivers. These training initiatives aim not only to enhance individual
memastikan kepatuhan terhadap standar keselamatan, regulasi, competencies but also to ensure compliance with safety standards,
dan praktik terbaik yang berlaku di industri. regulations, and industry best practices.
Informasi lebih rinci mengenai program dan aktivitas pengembangan More detailed information regarding human capital development
SDM yang dilaksanakan sepanjang tahun 2025 disajikan dalam programs and activities implemented throughout 2025 is presented
tabel berikut: in the following table:
Tabel Pelatihan Tahun 2025
Table of Training in 2025
[GRI 404-1] [ESG S-05]
Uraian Total Pekerja yang Memperoleh Jam Pelatihan (Jam) Rata-Rata Jam Pelatihan
Description Pelatihan (Orang) Training Hours Setiap Pekerja
Total Employees Received (Hours)
(Jam Per Karyawan)
Training (People) Average Training Hours for
Every Employee
(Hour per Employee)
Keseluruhan | Total 1.485 11.479 8
Berdasarkan Jenis Kelamin | Based on Gender
Pria | Male 1.277 9.771 8
Wanita | Female 208 1.708 8
Berdasarkan Level Jabatan | Based on Position Level
Dewan Komisaris - - -
Board of Commissioners
Direksi | Board of Directors 4 68 17
General Manager 20 432 22
Manajer | Manager 94 1.375,5 15
Supervisor 133 1.942 15
Staf | Staff 364 3.456,5 10
Non-Staf | Non-Staff 870 4.205 5
Biaya Pengembangan Kompetensi
Competency Development Expenditure
Perseroan menetapkan anggaran pengembangan kompetensi The Company determines the budget for employee competency
karyawan melalui proses perencanaan yang berbasis pada evaluasi development through a planning process based on an evaluation
kebutuhan organisasi, dengan tetap mempertimbangkan kondisi of organizational needs while considering the Company’s financial
dan kapasitas keuangan Perseroan. Pendekatan ini memastikan condition and capacity. This approach ensures that investments
bahwa investasi pada pengembangan SDM dilakukan secara in human capital development are carried out in a measured
terukur, relevan, dan selaras dengan prioritas operasional serta arah and relevant manner, aligned with operational priorities and the
strategis perusahaan. Company’s strategic direction.
Pada tahun 2025, total biaya yang dialokasikan untuk program In 2025, the total cost allocated for training and competency
pelatihan dan pengembangan kompetensi tercatat sebesar development programs amounted to Rp525.31 million, a decrease
Rp525,31 juta, menurun dibandingkan dengan realisasi tahun 2024 compared with the 2024 realization of Rp1.11 billion. The decline was
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sebesar Rp1,11 miliar. Penurunan ini terutama disebabkan oleh primarily driven by the high number of certification requirements
tingginya kebutuhan sertifikasi untuk pemenuhan regulasi yang needed to comply with regulatory obligations, most of which had
sebagian besar telah direalisasikan pada tahun 2024, sehingga pada already been fulfilled in 2024. As a result, training activities in 2025
tahun 2025 kegiatan pelatihan lebih difokuskan pada penyelesaian were largely focused on completing the remaining certification
proses sertifikasi tersebut. Selain itu, Perseroan menerapkan processes. In addition, the Company implemented a more selective
pendekatan yang lebih selektif dalam penyelenggaraan program approach in organizing competency development programs
pengembangan kompetensi dengan memperluas pemanfaatan by expanding the use of internal training facilitated by Subject
pelatihan internal yang difasilitasi oleh Subject matter expert Matter Experts (SME) within the Company. This approach enables
(SME) di lingkungan Perseroan. Pendekatan ini memungkinkan employee competency development to continue effectively while
pengembangan kompetensi karyawan tetap berjalan efektif maintaining training cost efficiency.
sekaligus menjaga efisiensi biaya pelatihan.
Regenerasi
Regeneration
Dalam menghadapi dinamika bisnis dan kebutuhan organisasi ke In addressing evolving business dynamics and future organizational
depan, Perseroan memandang kesinambungan kepemimpinan needs, the Company views leadership continuity and internal talent
dan kesiapan talenta internal sebagai prasyarat utama bagi readiness as key prerequisites for long term business sustainability.
keberlanjutan usaha. Oleh karena itu, pengelolaan regenerasi SDM Accordingly, HR regeneration management is positioned as part of
ditempatkan sebagai bagian dari penguatan ketahanan organisasi strengthening organizational resilience and mitigating the risk of
dan mitigasi risiko ketergantungan pada individu tertentu. dependence on specific individuals.
Perseroan secara bertahap melakukan penataan ulang struktur The Company gradually restructures and consolidates its workforce
dan konsolidasi SDM untuk memastikan bahwa posisi-posisi kritikal to ensure that critical positions are supported by an adequate talent
memiliki cadangan talenta yang memadai. Kerangka regenerasi pipeline. This regeneration framework is implemented through the
ini dijalankan melalui Personal Development Plan (PDP), sebuah Personal Development Plan (PDP), a structured program designed
program terstruktur yang dirancang untuk membangun kesiapan to build succession readiness, particularly for positions at the
suksesi, khususnya pada posisi Supervisor ke atas. Melalui PDP, Supervisor level and above. Through the PDP, the Company applies
Perseroan menetapkan prinsip ketersediaan minimal 2 (dua) the principle of maintaining at least 2 (two) potential candidates for
kandidat potensial pada setiap posisi kritikal sebagai bagian dari each critical role as part of organizational risk management.
manajemen risiko organisasi.
PDP diarahkan kepada karyawan dengan potensi kepemimpinan The PDP is directed toward employees with leadership potential and
dan kinerja yang dinilai mampu berkembang untuk mengisi peran strong performance who are assessed to be capable of developing
strategis dalam waktu 1 (satu) hingga 2 (dua) tahun. Pendekatan into strategic roles within 1 (one) to 2 (two) years. The development
pengembangannya menekankan pembelajaran berbasis approach emphasizes experience-based learning, with the largest
pengalaman, dengan porsi terbesar diarahkan pada keterlibatan portion focused on direct involvement in operational activities and
langsung dalam aktivitas dan proyek operasional. Pembelajaran projects. This experiential learning is complemented by conceptual
ini dilengkapi dengan penguatan konseptual yang relevan reinforcement relevant to job functions as well as mentoring through
dengan fungsi kerja serta pendampingan melalui proses coaching coaching processes to accelerate the development of specific
untuk mempercepat penguasaan kompetensi spesifik. Model competencies. This development model ensures that succession
pengembangan tersebut dirancang agar proses regenerasi tidak candidates not only understand their roles theoretically but also
hanya menghasilkan kandidat yang memahami jabatan secara possess practical readiness to manage operational complexities
teoritis, tetapi juga memiliki kesiapan praktis dalam menghadapi and decision-making processes. As such, regeneration is positioned
kompleksitas operasional dan pengambilan keputusan. Dengan as a process of building real capability rather than merely fulfilling
demikian, regenerasi diposisikan sebagai proses pembentukan structural requirements.
kapabilitas nyata, bukan sekadar pemenuhan kebutuhan struktural.
Sepanjang tahun 2025, program PDP diikuti oleh 177 karyawan, baik Throughout 2025, 177 employees were involved in the PDP
sebagai peserta baru maupun yang melanjutkan pengembangan program, including both new participants and those continuing
dari periode sebelumnya. Cakupan partisipasi ini mencerminkan their development from previous periods. This level of participation
upaya berkelanjutan Perseroan dalam membangun pipeline reflects the Company’s ongoing efforts to build a strong internal
talenta internal yang siap mengisi peran strategis dan mendukung talent pipeline capable of filling strategic roles and supporting the
keberlangsungan organisasi secara konsisten. organization’s long term continuity.
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Laporan Keberlanjutan
Sustainability Report
Penilaian Kinerja Karyawan
Employee Performance Assessment
Perseroan menerapkan sistem Key Performance Indicator (KPI) The Company implements the Key Performance Indicator (KPI)
Reinvent sebagai kerangka utama untuk memastikan keselarasan Reinvent system as the primary framework to ensure alignment
antara kinerja individu, kinerja unit kerja, dan sasaran strategis between individual performance, business unit performance,
perusahaan. Sistem ini dirancang agar setiap peran dan tanggung and the Company’s strategic objectives. The system is designed
jawab memiliki keterkaitan yang jelas dengan target organisasi, to ensure that every role and responsibility is clearly linked to
sehingga kinerja karyawan berkontribusi langsung terhadap organizational targets, enabling employee performance to directly
penciptaan nilai dan keberlanjutan usaha Perseroan. contribute to value creation and the sustainability of the Company’s
business.
Penilaian kinerja dilaksanakan secara berkala setiap tahun melalui Performance assessments are conducted annually through a
proses evaluasi yang terstruktur dan terdokumentasi. Hasil penilaian structured and well documented evaluation process. The results of
tersebut tidak hanya digunakan sebagai alat ukur kinerja, tetapi juga these assessments serve not only as performance measurement
menjadi dasar dalam pengambilan keputusan manajemen sumber tools but also as the basis for human capital management decisions,
daya manusia, termasuk penetapan kebutuhan pengembangan including determining competency development needs, promotions,
kompetensi, promosi, mutasi atau rotasi jabatan, serta pembinaan transfers or job rotations, and employee development programs.
karyawan. Dengan pendekatan ini, penilaian kinerja berfungsi Through this approach, performance evaluation functions as an
sebagai mekanisme pengelolaan talenta yang terintegrasi, bukan integrated talent management mechanism rather than merely an
sekadar proses administratif. administrative process.
Melalui penerapan KPI Reinvent, Perseroan berupaya membangun Through the implementation of KPI Reinvent, the Company aims
budaya kinerja yang objektif dan akuntabel, sekaligus mendorong to foster a performance culture that is objective and accountable
karyawan untuk memahami kontribusinya terhadap tujuan jangka while encouraging employees to understand their contributions to
panjang perusahaan. Sistem ini juga mendukung transparansi the Company’s long-term objectives. The system also supports
dalam pengelolaan karier dan memastikan bahwa keputusan transparency in career management and ensures that human
pengembangan SDM didasarkan pada capaian kinerja yang capital development decisions are based on measurable
terukur. performance outcomes.
Rekapitulasi hasil penilaian kinerja karyawan berdasarkan level A summary of employee performance assessment results by job
jabatan, termasuk keterkaitannya dengan pengembangan karier level, including their linkage to career development over the past
dalam tiga tahun terakhir, disajikan dalam tabel berikut: three years, is presented in the following table:
Karyawan Berdasarkan Jumlah Karyawan yang Mendapatkan Penilaian Hasil Penilaian dan Relevansi Pengembangan Karier
Level Jabatan Total Employees Receiving Assessment Assessment Results and Relevance of Career
Employees Based on Development
Employee Level Pria Wanita Total Promosi Mutasi/Rotasi Demosi
Male Female Promotion Mutation/Rotation Demotion
2025
Associate Director - 2 2 2 0 0
General Manager 3 21 24 3 14 0
Manager 19 99 118 10 16 3
Supervisor 33 142 175 16 12 2
Staf | Staff 165 348 513 31 132 16
Non-Staf | Non-Staff 68 653 721 54 22 0
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Empowering Industry
Enabling Life
Karyawan Berdasarkan Jumlah Karyawan yang Mendapatkan Penilaian Hasil Penilaian dan Relevansi Pengembangan Karier
Level Jabatan Total Employees Receiving Assessment Assessment Results and Relevance of Career
Employees Based on Development
Employee Level Pria Wanita Total Promosi Mutasi/Rotasi Demosi
Male Female Promotion Mutation/Rotation Demotion
2024
Manager 131 26 157 108 56 2
Supervisor 161 41 202 10 2 -
Staf | Staff 507 262 769 25 42 1
Non-Staf | Non-Staff 853 103 956 1 8 1
2023
Manager 132 26 158 38 14 -
Supervisor 140 36 176 31 4 1
Staf | Staff 458 239 697 26 14 -
Non-Staf | Non-Staff 899 144 1.043 - 10 -
Digitalisasi Pengelolaan SDM
Digitalization of HR Management
Sejalan dengan upaya peningkatan efisiensi operasional dan In line with efforts to enhance operational efficiency and strengthen
penguatan tata kelola internal, Perseroan secara bertahap internal governance, the Company gradually adopts digitalization
mengadopsi digitalisasi dalam pengelolaan SDM. Digitalisasi ini in HR management. This digital transformation is designed to
dirancang untuk menyederhanakan proses kerja, meningkatkan simplify work processes, improve data accuracy, and support the
akurasi data, serta mendukung pembentukan organisasi yang development of a more responsive and efficient organization in
lebih responsif dan efisien terhadap perubahan kebutuhan bisnis. addressing evolving business needs. The implementation of HR
Implementasi digitalisasi pengelolaan SDM pada tahun 2025 management digitalization in 2025 covers several key functions,
mencakup berbagai fungsi utama, antara lain: including:
1. Sistem presensi, absensi, cuti, lembur, dan perjalanan dinas 1. Online systems for attendance, leave management, overtime
berbasis daring; recording, and business travel administration;
2. Fasilitas pelatihan online bagi karyawan; 2. Online training facilities for employees;
3. Platform "Employee Profile" yang menyimpan data profil, 3. An "Employee Profile" platform that digitally stores employee
kinerja, dan kompetensi karyawan secara digital; profile, performance, and competency data;
4. Sistem pencatatan disiplin dan kepatuhan yang terintegrasi 4. An integrated online system for recording disciplinary and
secara daring; compliance matters;
5. Pemanfaatan media sosial sebagai sarana manajemen 5. The use of social media as a platform for employee engagement,
karyawan, memperkuat employer branding, dan menarik strengthening employer branding, and attracting top talent; and
talenta terbaik; serta
6. Hotline internal untuk konsultasi karir, legal dan compensation 6. An internal hotline for online consultation on career development,
benefit secara daring. legal matters, and compensation and benefits.
Melalui upaya digitalisasi tersebut, Perseroan terus berupaya Through these digitalization initiatives, the Company continues
memperkuat transparansi, efisiensi, dan konsistensi dalam to strengthen transparency, efficiency, and consistency in human
pengelolaan SDM. Pendekatan ini tidak hanya mendukung capital management. This approach not only supports the smooth
kelancaran operasional sehari-hari, tetapi juga menjadi fondasi execution of daily operations but also establishes a foundation for
bagi pengelolaan talenta dan pengembangan karyawan yang sustainable talent management and employee development in the
berkelanjutan di masa mendatang. future.
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Laporan Keberlanjutan
Sustainability Report
Remunerasi dan Kesejahteraan Karyawan
Remuneration and Employee Welfare
[POJK F.20]
Perseroan memandang kebijakan remunerasi dan kesejahteraan The Company views remuneration and welfare policies as strategic
sebagai instrumen strategis dalam menjaga stabilitas organisasi, instruments for maintaining organizational stability, encouraging
mendorong kinerja, serta mempertahankan talenta yang kompeten. performance, and retaining competent talent. Accordingly, the
Oleh karena itu, sistem remunerasi dirancang dan diterapkan remuneration system is designed and implemented based on the
dengan berlandaskan pada prinsip keadilan, transparansi, serta principles of fairness, transparency, and compliance with applicable
kepatuhan terhadap ketentuan peraturan perundang-undangan labor regulations, including Law No. 13 of 2003, Law No. 11 of 2020
ketenagakerjaan yang berlaku, termasuk Undang-Undang No. 13 concerning Job Creation, and Government Regulation in Lieu of Law
Tahun 2003, Undang-Undang No. 11 Tahun 2020 tentang Cipta Kerja, No. 2 of 2022. [GRI 3-3]
serta Peraturan Pemerintah Pengganti Undang-Undang No. 2 Tahun
2022. [GRI 3-3]
Struktur remunerasi Perseroan mencakup gaji pokok, tunjangan, The Company’s remuneration structure includes base salary,
serta manfaat tambahan lainnya yang disesuaikan dengan tingkat allowances, and other additional benefits that are adjusted according
jabatan, pengalaman kerja, dan kontribusi karyawan terhadap to job level, work experience, and employee contributions toward
pencapaian target perusahaan. Penetapan remunerasi dilakukan achieving the Company’s targets. Remuneration determination
dengan mempertimbangkan keseimbangan antara daya saing considers a balance between external competitiveness and internal
eksternal dan keadilan internal, sehingga mampu mendukung equity, enabling the Company to support productivity while fostering
produktivitas kerja sekaligus menciptakan lingkungan kerja yang an inclusive and sustainable working environment.
inklusif dan berkelanjutan.
Sebagai bagian dari komitmen terhadap kesetaraan dan non- As part of its commitment to equality and non-discrimination, the
diskriminasi, Perseroan memastikan bahwa rasio imbal jasa antara Company ensures that the remuneration ratio between male and
karyawan pria dan wanita pada tingkat jabatan yang sama berada female employees at the same job level is maintained at 1:1. This
pada rasio 1:1. Kebijakan ini mencerminkan penerapan prinsip policy reflects the consistent implementation of the principle of
equal pay for equal work yang konsisten dalam seluruh praktik equal pay for equal work across the Company’s HR management
pengelolaan SDM Perseroan. [GRI 405-2] practices. [GRI 405-2]
Pada tahun 2025, remunerasi terendah yang diberikan Perseroan In 2025, the lowest remuneration provided by the Company across
di wilayah operasional tercatat rata-rata 11,19% lebih tinggi its operational areas averaged 11.19%, higher than the applicable
dibandingkan dengan Upah Minimum Regional (UMR) yang berlaku. Regional Minimum Wage (UMR). In the DKI Jakarta region, the
Di wilayah DKI Jakarta, remunerasi terendah tercatat sebesar lowest remuneration recorded was Rp5,405,000. This achievement
Rp5.405.00 Pencapaian ini tidak hanya menunjukkan kepatuhan demonstrates not only compliance with labor regulations but also
terhadap ketentuan ketenagakerjaan, tetapi juga mencerminkan the Company’s efforts to maintain employee welfare amid rising
upaya Perseroan dalam menjaga kesejahteraan karyawan di living costs and economic conditions.
tengah dinamika biaya hidup dan kondisi ekonomi.
Selain gaji pokok, Perseroan menyediakan berbagai manfaat In addition to base salary, the Company provides various welfare
kesejahteraan yang bertujuan memberikan perlindungan dan rasa benefits aimed at ensuring employee protection and security,
aman bagi karyawan, antara lain Tunjangan Hari Raya (THR) sebesar including a Religious Holiday Allowance (THR) equivalent to one
satu kali gaji pokok ditambah tunjangan jabatan, kepesertaan month’s base salary plus position allowance, participation in health
dalam program asuransi kesehatan, serta program pensiun sesuai insurance programs, and pension programs in accordance with
dengan ketentuan yang berlaku. Penyediaan manfaat tersebut applicable regulations. These benefits are designed to support
dirancang untuk mendukung stabilitas finansial karyawan serta employees’ financial stability while strengthening their engagement
meningkatkan rasa keterikatan terhadap Perseroan. with the Company.
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Empowering Industry
Enabling Life
Cuti Melahirkan dan Cuti Orang Tua
Maternity and Parental Leave
[GRI 401-3]
Perseroan mendukung kesejahteraan karyawan serta keseimbangan
The Company supports employee welfare and work life balance
antara kehidupan kerja dan keluarga melalui pemberian hak cuti
by providing maternity and parental leave in accordance with
melahirkan dan cuti orang tua yang dilaksanakan sesuai dengan
applicable labor regulations. This policy aims to provide protection
ketentuan peraturan perundang-undangan ketenagakerjaan yang
for employees and their families during the important period
berlaku. Kebijakan ini ditujukan untuk memberikan perlindungan
following childbirth while maintaining the continuity of employment.
bagi karyawan dan keluarga pada fase penting pasca kelahiran,
sekaligus menjaga keberlanjutan hubungan kerja.
Karyawan perempuan yang melahirkan berhak memperoleh cuti
Female employees who give birth are entitled to 3 (three) months of
melahirkan selama 3 (tiga) bulan. Selain itu, Perseroan memberikan
maternity leave. In addition, the Company provides the possibility of
kesempatan perpanjangan cuti melahirkan hingga 3 (tiga) bulan
extending maternity leave for up to an additional 3 (three) months
tambahan dalam kondisi tertentu, baik yang berkaitan dengan
under certain conditions, either related to the health of the employee
kondisi kesehatan karyawan maupun anak pasca kelahiran, yang
or the newborn child, supported by a valid medical certificate. Under
dibuktikan dengan Surat Keterangan Dokter yang sah. Dalam
this scheme, employees receive 100% of their base pay during their
skema tersebut, karyawan menerima upah pokok sebesar 100%
maternity leave.
selama periode cuti melahirkan.
Sementara itu, karyawan laki-laki diberikan hak cuti pendampingan
Male employees are granted 2 (two) consecutive working days of
selama 2 (dua) hari kerja berturut-turut untuk mendampingi
paternity leave to accompany their spouses during childbirth. This
pasangan pada saat melahirkan. Pemberian cuti ini dimaksudkan
leave provision is intended to support parental involvement during
untuk mendukung peran orang tua dalam masa awal kelahiran
the early stages of a child’s birth and to strengthen the welfare of
anak serta memperkuat kesejahteraan keluarga karyawan.
employees’ families.
Melalui kebijakan ini, Perseroan menegaskan komitmennya dalam
Through this policy, the Company reaffirms its commitment to
menciptakan lingkungan kerja yang mendukung kebutuhan
creating a working environment that supports family needs,
keluarga, menerapkan praktik ketenagakerjaan yang bertanggung
implementing responsible employment practices, and strengthening
jawab, serta memperkuat kesejahteraan karyawan sebagai bagian
employee welfare as part of social sustainability. Detailed
dari keberlanjutan sosial. Berikut adalah detail cuti karyawan
information regarding employee leave during 2025 is presented in
Perseroan sepanjang tahun 2025:
the following table:
Uraian Karyawan yang Karyawan yang Karyawan yang Karyawan yang Tingkat Karyawan
Description Berhak Mendapat Cuti Mengambil Cuti Kembali Bekerja Tetap Bekerja 1 Tahun yang Mengambil
Melahirkan Melahirkan Setelah Cuti Setelah Selesai Cuti Cuti Melahirkan yang
Employees Eligible Employees Taking Employees Employees Kembali Bekerja
for Maternity Leave Maternity Leave Returning to Work Remaining Percentage of
After Leave Employed 1 Year Employees Taking
After Leave Maternity Leave
Who Returned to
Work
Pria | Male 0 0 0 0 0%
Wanita | Female 147 12 14 21 116,67%
Total 147 12 14 21 116,67%
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Laporan Keberlanjutan
Sustainability Report
Pekerja Anak dan Pekerja Paksa
Child Labor and Forced Labor
[POJK F.19] [ESG S-10]
Perseroan menjalankan praktik ketenagakerjaan yang berlandaskan The Company conducts its employment practices in compliance
pada kepatuhan terhadap peraturan perundang-undangan with applicable laws and regulations and in accordance with the
yang berlaku serta prinsip penghormatan terhadap HAM. Dalam principles of respect for human rights. In this context, the Company
perspektif tersebut, Perseroan menetapkan batas usia minimum establishes a minimum employment age of 18 years old and ensures
karyawan 18 tahun dan memastikan seluruh hubungan kerja that all employment relationships are entered into voluntarily
dijalankan secara sukarela tanpa adanya unsur paksaan dalam without any form of coercion.
bentuk apa pun.
Pengaturan jam kerja diterapkan secara jelas dan terstruktur sesuai Working hours are clearly defined and structured according to the
dengan karakteristik operasional di masing-masing unit kerja. Jam operational characteristics of each business unit. Working hours at
kerja di Head Office berlangsung pada hari Senin hingga Jumat the Head Office are from Monday to Friday, 08.00 to 17.00 WIB, while
pukul 08.00–17.00 WIB, sementara di unit cabang diterapkan branch offices apply working hours from Monday to Friday, 08.00 to
jam kerja Senin hingga Jumat pukul 08.00–16.00 WIB dan Sabtu 16.00 WIB and Saturday from 08.00 to 13.00 WIB. For certain positions
pukul 08.00–13.00 WIB. Untuk posisi tertentu yang memerlukan that require continuous operations, the Company implements a shift
keberlangsungan operasional, Perseroan menerapkan sistem kerja work system consisting of three shifts: 07.00 to 15.00 WIB, 15.00 to
bergilir dengan tiga shift, yaitu 07.00–15.00 WIB, 15.00–23.00 WIB, 23.00 WIB, and 23.00 to 07.00 WIB, while ensuring compliance with
dan 23.00–07.00 WIB, dengan tetap memperhatikan ketentuan jam labor regulations related to working hours and rest periods.
kerja dan waktu istirahat sesuai regulasi ketenagakerjaan.
Melalui penerapan batas usia minimum, pengaturan jam kerja yang Through the implementation of a minimum employment age,
transparan, serta mekanisme hubungan kerja yang sah, Perseroan transparent working hour arrangements, and lawful employment
memastikan bahwa seluruh kegiatan operasional dijalankan mechanisms, the Company ensures that all operational activities are
tanpa melibatkan pekerja anak maupun praktik kerja paksa. conducted without involving child labor or forced labor practices.
Pendekatan ini merupakan bagian dari komitmen Perseroan dalam This approach forms part of the Company’s commitment to
menjaga praktik ketenagakerjaan yang bertanggung jawab dan maintaining responsible and sustainable employment practices.
berkelanjutan.
Kebijakan Terkait Pelecehan Seksual dan Non-Diskriminasi
Policy on Sexual Harassment and Non-Discrimination
[ESG S-08]
Perseroan menjunjung tinggi nilai etika, profesionalisme, dan saling The Company upholds ethical values, professionalism, and mutual
menghormati dalam lingkungan kerja sebagai fondasi utama respect in the workplace as the foundation of healthy and productive
hubungan kerja yang sehat dan produktif. Prinsip-prinsip tersebut employment relationships. These principles serve as the basis for
menjadi dasar dalam mencegah berbagai bentuk perilaku yang preventing various forms of harmful behavior, including harassment
merugikan, termasuk tindakan pelecehan dan diskriminasi. and discrimination.
Pada saat ini, ketentuan terkait pelecehan seksual sudah diatur Currently, provisions related to sexual harassment are explicitly
secara eksplisit dalam Kode Etik Perseroan. Namun demikian, regulated in the Company’s Code of Ethics. In addition, employee
standar perilaku karyawan, prinsip etika kerja, serta mekanisme conduct standards, work ethics principles, and complaint
penyampaian keluhan yang telah diterapkan menjadi kerangka mechanisms that have been implemented provide the framework
dasar dalam menangani dan mencegah tindakan yang for addressing and preventing actions that contradict these values.
bertentangan dengan nilai-nilai tersebut. Perseroan tidak The Company does not tolerate any form of discrimination based
mentoleransi segala bentuk diskriminasi atas dasar gender, agama, on gender, religion, age, social background, or other personal
usia, latar belakang sosial, maupun kondisi pribadi lainnya. conditions.
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Enabling Life
Sebagai bagian dari penerapan tata kelola ketenagakerjaan As part of responsible employment governance, the Company
yang bertanggung jawab, Perseroan menyediakan mekanisme provides a reporting mechanism through an internal complaint
pelaporan melalui sistem pengaduan internal untuk memungkinkan system that allows employees to safely and confidentially report
karyawan menyampaikan keluhan terkait dugaan pelanggaran concerns regarding suspected ethical violations or inappropriate
etika atau perilaku tidak pantas secara aman dan rahasia. Setiap conduct. Each report received will be followed up in accordance
laporan yang diterima akan ditindaklanjuti sesuai dengan prosedur with applicable procedures. In 2025, the Company did not record
yang berlaku. Pada tahun 2025, Perseroan tidak mencatat adanya any incidents of sexual harassment or discrimination within the
insiden pelecehan seksual atau diskriminasi di lingkungan Perseroan. organization.
Sejalan dengan prinsip perbaikan berkelanjutan, Perseroan secara In line with the principle of continuous improvement, the Company
berkala melakukan evaluasi terhadap kebijakan dan praktik periodically evaluates its existing employment policies and
ketenagakerjaan yang ada. Evaluasi ini ditujukan untuk memperkuat practices. This evaluation is intended to strengthen the protection
perlindungan terhadap hak dan martabat karyawan, termasuk of employees’ rights and dignity, including the development of
pengembangan pengaturan yang lebih spesifik terkait pencegahan more specific provisions related to the prevention and handling of
dan penanganan pelecehan di tempat kerja, guna memastikan workplace harassment, to ensure a safe, inclusive, and respectful
terciptanya lingkungan kerja yang aman, inklusif, dan saling working environment.
menghormati.
Kesehatan dan Keselamatan Kerja
Occupational Health and Safety
[GRI 3-3, 403-1] [POJK F.21] [ESG S-11]
Perseroan menempatkan Kesehatan dan Keselamatan Kerja (K3) The Company places Occupational Health and Safety (OHS)
sebagai aspek fundamental dalam menjaga keberlangsungan as a fundamental aspect of maintaining operational continuity,
operasional, melindungi tenaga kerja, serta mengelola risiko yang protecting the workforce, and managing risks inherent in business
melekat pada kegiatan usaha yang melibatkan proses produksi, activities that involve production processes, distribution, and field
distribusi, dan aktivitas lapangan. Penerapan K3 tidak hanya operations. The implementation of OHS is not only intended to
dimaksudkan untuk memenuhi ketentuan regulasi, tetapi juga comply with regulatory requirements but also forms part of the
sebagai bagian dari sistem pengendalian risiko operasional dan Company’s operational risk management and human capital
perlindungan SDM. protection system.
Komitmen Perseroan terhadap K3 dilaksanakan melalui penerapan The Company’s commitment to OHS is implemented through the
Kebijakan Kesehatan dan Keselamatan Kerja yang mengacu pada Occupational Health and Safety Policy, which refers to Law No. 1 of
Undang-Undang No. 1 Tahun 1970 tentang Keselamatan Kerja serta 1970 concerning Occupational Safety and Government Regulation
Peraturan Pemerintah Nomor 50 Tahun 2012 tentang Penerapan No. 50 of 2012 concerning the Implementation of Occupational Health
Sistem Manajemen K3. Kebijakan tersebut menjadi pedoman bagi and Safety Management Systems. This policy serves as a guideline
seluruh kegiatan operasional Perseroan dalam mengelola risiko for all operational activities in managing occupational safety risks
keselamatan kerja secara sistematis dan konsisten. Ruang lingkup systematically and consistently. The scope of OHS implementation
penerapan K3 mencakup seluruh karyawan, mitra kerja, dan covers all employees, business partners, and contractors who
kontraktor yang beraktivitas di lingkungan operasional Perseroan operate within the Company’s operational environment or work on
maupun yang bekerja atas nama Perseroan. behalf of the Company.
Pengelolaan K3 diarahkan pada upaya pencegahan kecelakaan kerja OHS management is directed toward preventing occupational
dan penyakit akibat kerja melalui pengendalian bahaya, kepatuhan accidents and work-related illnesses through hazard control,
terhadap peraturan perundang-undangan K3 dan lingkungan (K3L), compliance with OHS and environmental regulations, and
serta peningkatan kesadaran dan keterlibatan seluruh pekerja increasing awareness and participation of all workers in creating a
dalam menciptakan tempat kerja yang aman. Pendekatan ini safe workplace. This approach emphasizes that safety is a shared
menekankan bahwa keselamatan merupakan tanggung jawab responsibility integrated into daily operational activities.
bersama yang terintegrasi dalam aktivitas operasional sehari-hari.
Pencegahan kecelakaan dan Pemenuhan dari peraturan Pemenuhan karyawan dalam pencegahan
penyakit akibat kerja. perundangan K3L. kecelakaan dan penyakit akibat kerja.
Prevention of work accidents Compliance with OHSE Employee compliance in preventing work
and occupational diseases. regulations and legislation. accidents and occupational diseases
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Dalam implementasinya, Perseroan menjalankan Kebijakan In its implementation, the Company carries out its Occupational
Kesehatan dan Keselamatan Kerja melalui penerapan Sistem Health and Safety Policy through the application of an Occupational
Manajemen K3 (SMK3) yang disusun berdasarkan peraturan Health and Safety Management System (OHSMS) that is developed
pemerintah dan praktik terbaik internasional. Sistem ini dirancang based on government regulations and international best practices.
untuk memastikan pengelolaan K3 dilakukan secara sistematis, The system is designed to ensure that OHS management is
terdokumentasi, dan berkelanjutan. conducted in a systematic, documented, and sustainable manner.
Penerapan sistem manajemen tersebut didukung oleh berbagai The implementation of this management system is supported by
pedoman operasional dan prosedur keselamatan kerja yang various operational guidelines and safety procedures that are
disesuaikan dengan karakteristik industri gas dan medis, termasuk tailored to the characteristics of the industrial and medical gas
prosedur pengisian gas bertekanan tinggi, penanganan bahan industry, including procedures for high pressure gas filling, chemical
kimia, serta standar keselamatan dalam kegiatan produksi dan handling, and safety standards in production and distribution
distribusi. activities.
Sebagai kerangka pengelolaan, Perseroan menerapkan As a management framework, the Company applies the Plan-Do-
pendekatan Plan-Do-Check-Act (PDCA) dalam sistem manajemen Check-Act (PDCA) approach within its OHS management system.
K3. Pendekatan ini digunakan sebagai siklus perbaikan berkelanjutan This approach functions as a continuous improvement cycle to
untuk memastikan bahwa kebijakan, prosedur, dan pengendalian ensure that OHS policies, procedures, and controls are regularly
K3 dievaluasi dan ditingkatkan secara berkala seiring dengan evaluated and enhanced in line with changes in operational
perubahan kondisi operasional dan risiko kerja. Penerapan PDCA conditions and occupational risks. The PDCA implementation covers
mencakup tahapan perencanaan, pelaksanaan, pemantauan dan the stages of planning, execution, monitoring and evaluation, as
evaluasi, serta tindak lanjut perbaikan, yang menjadi dasar dalam well as follow up improvements, which serve as the foundation for
penguatan budaya keselamatan di seluruh lini organisasi. strengthening the safety culture across all levels of the organization.
Menentukan dan menilai risiko dan peluang K3 serta risiko dan peluang lainnya, menetapkan sasaran K3 dan
Perencanaan proses yang diperlukan untuk mencapai hasil sesuai dengan kebijakan K3 organisasi.
Plan Determine and evaluate the risks and opportunities associated with OHS and other aspects, establish
targets and processes in accordance with the organization’s OHS policy.
Pelaksanaan Melaksanakan semua proses sesuai dengan yang direncanakan.
Do Carry out all processes according to the plans.
Memantau dan mengukur pelaksanaan semua kegiatan dan proses terkait kebijakan dan sasaran K3, serta
Pemeriksaan melaporkan hasilnya.
Check Supervise and measure the implementation of all activities and processes related to OHS policy and targets
and report the results.
Tindakan Mengambil tindakan untuk mengoreksi kinerja K3 secara berkelanjutan guna mencapai hasil yang diinginkan.
Action Implementing corrective actions for OHS performance sustainably to achieve desired results.
Selain menerapkan Sistem Manajemen Keselamatan dan Kesehatan In addition to implementing the Occupational Health and Safety
Kerja (SMK3), Perseroan juga mengadopsi standar internasional ISO Management System (OHSMS), the Company also adopts the
45001:2018 yang telah memperoleh sertifikasi dari badan sertifikasi international standard ISO 45001:2018, which has been certified by
independen. Penerapan standar ini mencerminkan komitmen an independent certification body. The adoption of this standard
Perseroan dalam mengelola risiko kesehatan dan keselamatan kerja reflects the Company’s commitment to managing occupational
secara sistematis dan sejalan dengan praktik terbaik internasional. health and safety risks systematically and in line with international
best practices.
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Hingga akhir periode pelaporan, sertifikasi ISO 45001:2018 telah As of the end of the reporting period, ISO 45001:2018 certification
diterapkan di 20 (dua puluh) unit produksi, yang berlokasi di has been implemented in 20 (twenty) production units located in
Pelintung, Palembang, Bekasi, Cikande, Kendal, Rungkut, Sidoarjo, Pelintung, Palembang, Bekasi, Cikande, Kendal, Rungkut, Sidoarjo,
Bambe, dan Bitung. Kebijakan ISO 45001:2018 disosialisasikan Bambe, and Bitung. The ISO 45001:2018 policies are continuously
secara berkelanjutan kepada seluruh karyawan, mitra kerja, dan communicated to all employees, business partners, and contractors
kontraktor untuk memastikan pemahaman yang memadai serta to ensure adequate understanding and consistent implementation
penerapan yang konsisten di seluruh lini operasional. Pendekatan across all operational lines. This approach emphasizes that
ini menegaskan bahwa keselamatan kerja diposisikan sebagai occupational safety is positioned as a shared responsibility
tanggung jawab bersama di seluruh organisasi. throughout the organization.
Struktur Pengelola K3
OHS Management Structure
Pengelolaan K3 dilaksanakan oleh Unit Kesehatan, Keselamatan OHS management is carried out by the Health, Safety, and
Kerja, dan Lingkungan (K3L/HSE) yang berada di bawah koordinasi Environment (HSE) Unit under the coordination and responsibility
dan tanggung jawab Direktur Utama. Unit ini berperan dalam of the President Director. This unit is responsible for managing and
mengelola dan mengendalikan risiko cedera serta penyakit akibat controlling risks related to workplace injuries and occupational
kerja di seluruh lokasi operasional Perseroan, sekaligus memastikan illnesses across all operational locations of the Company while
kepatuhan terhadap kebijakan internal dan ketentuan peraturan ensuring compliance with internal policies and applicable regulations.
yang berlaku.
Dalam menjalankan fungsinya, Unit K3L/HSE melaksanakan In carrying out its functions, the HSE Unit conducts various OHS
berbagai kegiatan pengelolaan K3, antara lain: management activities, including:
1. Mengidentifikasi dan memperbaiki kondisi atau tindakan 1. Identifying and addressing unsafe conditions or actions to
berbahaya guna mencegah kecelakaan dan penyakit akibat prevent workplace accidents and occupational diseases, with
kerja, dengan target zero accident. a zero accident target.
2. Meningkatkan kesadaran karyawan akan pentingnya kesehatan 2. Increasing employee awareness of the importance of
dan keselamatan kerja melalui insentif dan mekanisme disiplin. occupational health and safety through incentive mechanisms
and disciplinary measures.
3. Menyelaraskan kegiatan operasional dengan pedoman 3. Aligning operational activities with the Environmental, Health,
Environmental, Health, and Safety (EHS) yang dikeluarkan oleh and Safety (EHS) Guidelines issued by the World Bank Group to
The World Bank Group untuk memastikan standar keselamatan ensure global safety standards are achieved.
global tercapai.
Identifikasi Bahaya dan Risiko K3
Hazard Identification and OHS Risk Assessment
[GRI 403-2, 403-4]
Perseroan menerapkan proses identifikasi bahaya dan penilaian The Company implements a systematic hazard identification
risiko K3 secara sistematis sebagai bagian integral dari Sistem and OHS risk assessment process as an integral part of the OHS
Manajemen K3. Pendekatan ini dirancang untuk memastikan seluruh Management System. This approach is designed to ensure that
potensi bahaya di lingkungan kerja dapat dikenali sejak dini dan all potential hazards in the workplace can be identified early
dikendalikan secara efektif guna mencegah terjadinya kecelakaan and effectively controlled to prevent workplace accidents and
kerja maupun penyakit akibat kerja. occupational illnesses.
Proses identifikasi bahaya dan penilaian risiko dilaksanakan oleh Hazard identification and risk assessment processes are carried
Tim Pelaksana, yang terdiri dari petugas HSE serta perwakilan out by an Implementation Team consisting of HSE officers and
dari unit kerja dan lokasi operasional terkait. Keterlibatan lintas representatives from relevant work units and operational locations.
fungsi ini dimaksudkan untuk memastikan bahwa identifikasi risiko Cross functional involvement ensures that risk identification reflects
mencerminkan kondisi aktual di lapangan serta mempertimbangkan actual field conditions while considering the characteristics of each
karakteristik masing-masing aktivitas kerja. work activity.
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Ruang lingkup identifikasi mencakup seluruh aktivitas, produk, dan The scope of identification includes all Company activities, products,
jasa Perseroan, baik yang bersifat rutin maupun tidak rutin, termasuk and services, whether routine or non-routine, including planning
kegiatan perencanaan, pengembangan, serta perubahan atau activities, development initiatives, and changes or modifications to
modifikasi proses, peralatan, dan fasilitas. Proses ini diterapkan baik processes, equipment, and facilities. This process is applied both to
pada kegiatan operasional yang sedang berjalan maupun pada ongoing operational activities and to activities still in the planning
aktivitas yang masih berada dalam tahap perencanaan, dengan stage, with reference to:
mengacu pada:
1. Peraturan perundangan dan persyaratan lain yang berlaku; 1. Applicable laws and other requirements;
2. Dokumen lingkungan Upaya Pengelolaan Lingkungan dan 2. Environmental management documents such as the
Upaya Pemantauan Lingkungan (UKL-UPL); serta Environmental Management Efforts and Environmental
Monitoring Efforts (UKL-UPL); and
3. Informasi yang diterima dari karyawan Perseroan dan 3. Information obtained from Company’s employees and other
informasi lainnya, seperti Material Safety Data Sheet (MSDS). sources, such as Material Safety Data Sheets (MSDS).
Setelah potensi bahaya teridentifikasi, Perseroan melakukan Once potential hazards are identified, the Company conducts a
penilaian tingkat risiko untuk menentukan langkah pengendalian risk level assessment to determine the required control measures.
yang diperlukan. Risiko yang dikategorikan tidak dapat diterima Risks categorized as unacceptable become a priority for mitigation
menjadi prioritas untuk ditangani melalui tindakan pengendalian through control actions determined jointly by the Implementation
yang ditetapkan bersama oleh Tim Pelaksana dan Manajemen. Team and Management. Risk control measures are implemented
Pengendalian risiko dilaksanakan dengan mengacu pada hirarki based on the hierarchy of controls as follows:
pengendalian risiko, sebagai berikut:
1. Eliminasi risiko melalui penghapusan proses, peralatan/mesin, 1. Risk elimination by removing hazardous processes, machinery
bahan baku/material, atau perilaku yang berbahaya. or equipment, raw materials or materials, or unsafe behavior.
2. Substitusi dengan mengganti proses, peralatan/mesin, bahan 2. Substitution by replacing hazardous processes, machinery or
baku/material, atau perilaku berbahaya dengan alternatif yang equipment, raw materials or materials, or behaviors with safer
lebih aman. alternatives.
3. Rekayasa teknik (engineering control) untuk mengubah desain 3. Engineering control to modify the design of processes or
proses atau peralatan/mesin agar mengurangi potensi bahaya. machinery or equipment to reduce potential hazards.
4. Tindakan administratif, seperti prosedur kerja atau pelatihan, 4. Administrative measures such as work procedures or training
untuk mengontrol potensi bahaya yang terkait dengan proses, to manage hazards associated with processes, machinery or
peralatan/mesin, bahan baku/material, atau perilaku. equipment, raw materials or materials, or behavior.
5. Penggunaan alat pelindung diri (APD) sebagai lapisan perlindungan 5. Utilizing personal protective equipment (PPE) as the last layer of
terakhir untuk melindungi pekerja dari risiko yang tersisa. protection to safeguard workers from remaining risks.
Selain penerapan hirarki pengendalian risiko, Perseroan menetapkan In addition to implementing the hierarchy of controls, the Company
kebijakan tambahan untuk memitigasi risiko kecelakaan kerja secara establishes additional policies to proactively mitigate workplace
proaktif. Kebijakan tersebut antara lain mewajibkan penggunaan accident risks. These policies include mandatory use of PPE
APD yang sesuai dengan jenis pekerjaan, termasuk bagi pekerja appropriate to the type of work, including for distribution personnel,
distribusi, serta melakukan pemeliharaan berkala terhadap seluruh as well as periodic maintenance of all production facilities and
sarana dan prasarana produksi. Di lingkungan pabrik, Perseroan infrastructure. Within plant environments, the Company applies strict
menerapkan ketentuan operasional yang ketat, meliputi: operational provisions, including:
1. Pelarangan merokok di seluruh area pabrik guna mencegah 1. Prohibition of smoking in all plant areas to prevent potential fire
potensi bahaya kebakaran; hazards;
2. Pemeliharaan berkala terhadap peralatan pabrik untuk 2. Periodic maintenance of plant equipment to ensure safe and
memastikan operasional berjalan dengan aman dan efisien; efficient operations;
3. Penerapan sistem kerja yang aman, yang dirancang untuk 3. Implementation of safe working systems designed to protect
melindungi karyawan dan menjaga lingkungan sekitar; employees and the surrounding environment;
4. Penyusunan program kerja yang bertujuan memastikan K3L, 4. Development of work programs aimed at ensuring OHS while
serta mengidentifikasi dan mengendalikan potensi bahaya identifying and controlling potential hazards across all production
terkait seluruh proses produksi. Program ini diperbaiki secara processes. These programs are continuously improved;
berkesinambungan;
5. Pemeliharaan tempat kerja agar tetap aman dan bebas dari 5. Maintenance of workplaces to ensure they remain safe and
potensi bahaya yang dapat mengancam K3L; free from potential hazards that may threaten OHS and
environmental conditions;
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6. Penyediaan APD yang sesuai bagi karyawan dan pengunjung, 6. Provision of appropriate PPE for employees and visitors
guna mendukung keselamatan mereka selama berada di to support safety while within the Company’s operational
lingkungan Perseroan; environment;
7. Penerapan kebijakan kebersihan lingkungan yang terintegrasi 7. Implementation of environmental cleanliness policies integrated
dengan kebijakan K3L, dengan memastikan tempat kerja selalu with OHS policies by ensuring that workplaces remain clean to
dalam kondisi bersih untuk mencegah terjadinya kecelakaan prevent major accidents;
besar (major accident); serta
8. Implementasi sistem reward and punishment, yang tercantum 8. Implementation of a reward and punishment system stipulated
dalam Peraturan Perseroan, untuk memastikan kepatuhan in the Company Regulations to ensure compliance with OHS
terhadap kebijakan K3L. policies.
Sebagai bagian dari penguatan kesiapsiagaan, Perseroan As part of strengthening preparedness, the Company has
membentuk Tim Tanggap Darurat (Emergency Response established an Emergency Response Team (ERT) to respond to
Team/ERT) untuk menghadapi kondisi darurat yang berpotensi emergency situations that may impact occupational safety, health,
menimbulkan dampak terhadap keselamatan, kesehatan kerja, dan and the environment. Emergency preparedness is supported
lingkungan. Kesiapan tanggap darurat didukung melalui: through:
1. Pelatihan Tim Tanggap Darurat (ERT) untuk meningkatkan 1. Emergency Response Team (ERT) training to enhance response
kemampuan dalam menghadapi situasi darurat. capability in emergency situations.
2. Penyediaan dan pemeriksaan rutin terhadap peralatan serta 2. Provision and routine inspection of equipment and facilities
fasilitas yang diperlukan dalam penanganan keadaan darurat. required for emergency response.
3. Sistem proteksi keamanan kebakaran sebagai program 3. Fire protection systems as a priority HSE program, including:
prioritas HSE, meliputi:
a. Instalasi proteksi aktif, seperti hydrant, sprinkler, alat a. Active protection installations such as hydrants, sprinklers,
pendeteksi api, dan alat pemadam api ringan; fire detection systems, and fire extinguishers;
b. Pelatihan pemadaman api secara rutin; serta b. Routine fire suppression training; and
c. Pelaksanaan emergency drill setiap tahun untuk memastikan c. Annual emergency drills to ensure readiness of all parties.
kesiapan seluruh pihak.
4. Rencana tindakan/respons darurat, termasuk langkah 4. Emergency response plans including preventive and mitigation
pencegahan dan mitigasi yang dirancang untuk setiap jenis measures designed for each type of emergency situation.
keadaan darurat. Prosedur tanggap darurat ini dikomunikasikan These procedures are communicated to relevant parties and
kepada seluruh pihak terkait dan ditinjau secara berkala oleh periodically reviewed by the HSE Unit.
Unit HSE.
5. Latihan evakuasi secara berkala untuk memastikan kesiapan 5. Periodic evacuation drills to ensure preparedness for emergency
menghadapi keadaan darurat. situations.
6. Prosedur pasca-keadaan darurat, yang mencakup evaluasi 6. Post emergency procedures that include evaluation and
dan pemulihan kondisi untuk meminimalkan dampak serta recovery measures to minimize impacts and prevent similar
mencegah kejadian serupa di masa mendatang. incidents in the future.
Perseroan juga menempatkan komunikasi, partisipasi, dan konsultasi The Company also places communication, participation, and
sebagai elemen penting dalam pengelolaan K3L. Mekanisme ini consultation as important elements in HSE management. These
difasilitasi tidak hanya bagi karyawan internal, tetapi juga bagi mechanisms are facilitated not only for internal employees but also
pemangku kepentingan eksternal, termasuk kontraktor, pemasok, for external stakeholders, including contractors, suppliers, customers,
pelanggan, instansi pemerintah, masyarakat, LSM, konsultan, government agencies, communities, NGOs, consultants, universities,
perguruan tinggi, dan badan sertifikasi. Saluran ini memungkinkan and certification bodies. These channels enable the open submission
penyampaian masukan dan konsultasi terkait aspek K3L kepada of feedback and consultation related to HSE aspects to the HSE Unit.
Unit HSE secara terbuka.
Sebagai bentuk implementasi komunikasi dan partisipasi K3L, As part of the implementation of HSE communication and
Perseroan secara rutin menyelenggarakan: participation, the Company routinely conducts:
1. Rapat Tengah Tahun, yang dihadiri oleh Direksi, untuk 1. Mid-Year Meeting, attended by the Board of Directors to discuss:
membahas:
a. Pelaksanaan rencana HSE; a. Implementation of HSE plans;
b. Pekerjaan yang sedang berlangsung; b. Ongoing work activities;
c. Sistem Manajemen HSE (SMHSE); c. HSE Management System (SMHSE) implementation;
d. Evaluasi SMHSE; serta d. Evaluation of the SMHSE; and
e. Tindak lanjut hasil Management Walk Through. e. Follow up on Management Walk Through findings.
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2. Rapat Bulanan Manajemen Proyek HSE, yang mencakup: 2. Monthly HSE Project Management Meeting, which include:
a. Evaluasi kinerja K3L; a. Evaluation of HSE performance;
b. Pembahasan permasalahan di lapangan; b. Discussion of field issues;
c. Analisis leading indicators; c. Analysis of leading indicators;
d. Peninjauan kejadian kecelakaan kerja dan pencemaran d. Review of workplace accidents and environmental pollution
lingkungan; incidents;
e. Status tindak lanjut permasalahan; serta e. Status of follow up actions; and
f. Pelatihan K3L dan rencana tindak lanjutnya. f. HSE training programs and follow up plans.
3. Briefing Harian, yang dipimpin oleh Pengawas di lokasi kerja 3. Daily Briefing, led by the Supervisor at the workplace to discuss
untuk membahas isu atau aspek penting terkait K3L yang ongoing HSE related issues or important safety aspects. The
sedang berjalan. Hasil briefing ini kemudian dilaporkan oleh results of these briefings are then reported by Supervisors to
Supervisor kepada Manajer terkait. the respective Managers.
4. Penyediaan media informasi, seperti papan informasi, buletin, 4. Provision of information media such as information boards,
dan poster yang menampilkan hasil pengelolaan K3L. bulletins, and posters displaying OHSE management results.
5. Komunikasi melalui Departemen SDM, yang meliputi: 5. Communication through the HC Department, including:
a. Informasi terkait program pelatihan K3L; a. Information on OHSE training programs;
b. Peraturan dan persyaratan K3L; serta b. OHSE regulations and requirements; and
c. Hasil inspeksi dan audit K3L. c. Results of OHSE inspections and audits.
Tabel Risiko K3 dan Mitigasi Utama
OHS Risk and Key Mitigation Table
Tabel berikut menyajikan gambaran umum mengenai potensi The following table presents a general overview of potential
risiko keselamatan dan kesehatan kerja yang dapat muncul dalam occupational health and safety risks that may arise from the
kegiatan operasional Perseroan serta upaya pengendalian yang Company’s operational activities and the control measures
diterapkan. Risiko yang disajikan merupakan identifikasi pada implemented. The risks presented represent general level
tingkat umum dan tidak mencerminkan seluruh potensi risiko yang identification and do not reflect all potential risks that may arise
mungkin timbul pada setiap aktivitas operasional secara spesifik. from each specific operational activity.
Kegiatan Bahaya K3 Risiko K3 Upaya Pengendalian
Activity OHS Hazard OHS Risk Mitigation Measures
Bekerja dengan Hubungan Arus Kebakaran · Dipastikan peralatan sesuai SNI
kelistrikan Pendek Listrik Fire · Tidak ada kabel yang terkelupas
Working with Electrical short · Penyediaan APAR
electrical circuit · Penyediaan Hydrant
equipment · Pengecekan instalasi listrik/Thermograph
· Penataan jalur evakuasi
· Prosedur Inspeksi terencana
· Ensure equipment complies with SNI standards
· Ensure no exposed or damaged cables
· Provision of APAR
· Provision of fire hydrants
· Inspection of electrical installation/Thermograph
· Evacuation route arrangement
· Planned inspection procedures
Tersengat Listrik Gangguan · Dipastikan tidak ada kabel yang terkelupas
Electric shock kenyamanan (kaget) · Pemakaian alat listrik standar SNI
Discomfort (startled) · Prosedur Inspeksi Terencana
· Ensure no exposed cables
· Use electrical equipment compliant with SNI standards
· Planned inspection procedures
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Kegiatan Bahaya K3 Risiko K3 Upaya Pengendalian
Activity OHS Hazard OHS Risk Mitigation Measures
Terpapar Radiasi Gangguan Fungsi · Penggantian ke monitor LCD/LED
(non ionisasi)- Organ · Budaya 20-20-20 Rule
cahaya komputer Organ function · Pemasangan rambu Computer Vision Syndrome
Exposure to non- disturbance · Replacement with LCD/LED monitors
ionizing radiation · Implementation the of 20-20-20 Rule
(computer light) · Installation of Computer Vision Syndrome signage
Bekerja dengan Kondisi peralatan Ketidaknyamanan · Penggunaan kursi yang nyaman dan ergonomis
posisi duduk kerja yang kurang Discomfort · Poster ergonomi posisi duduk
Working in a memadai · Uji lingkungan kerja faktor ergonomi setiap 1 tahun sekali
sitting position Inadequate · Use of ergonomic and comfortable chairs
work equipment · Ergonomic sitting posture posters
conditions · Conduct annual ergonomic workplace environment assessment
Bahaya Kelelahan Kurang fokus, · Desain tempat kerja yang nyaman dan ergonomis
psikososial di Fatigue mengantuk · Fasilitas olahraga seminggu sekali
lingkungan Reduced focus, · Mengadakan kegiatan gerakan hidup sehat bagi tenaga kerja
Perseroan drowsiness · Comfortable and ergonomic workplace design
Psychosocial · Weekly sports facilities
hazards in the · Conduct healthy lifestyle activities for employees
Company’s Beban kerja Gelisah · Desain tempat kerja yang nyaman dan ergonomis
work berlebih Anxiety · Pengaturan jam kerja
environment Excessive workload · Mengadakan kegiatan gerakan hidup sehat bagi tenaga kerja
seperti menyediakan fasilitas olahraga seminggu sekali
· Hak cuti pekerja yang sesuai dengan regulasi pemerintah
· Comfortable and ergonomic workplace design
· Work hour arrangement
· Healthy lifestyle activities including weekly sports facilities
· Employee leave entitlement in accordance with government
regulations
Viktimisasi (Korban Ketidaknyamanan, · Peraturan kode etik perusahaan yang disosialisasikan oleh HCBP
kekerasan fisik/ kecemasan · Peraturan cara pelaporan terjadinya kekerasan
mental misalnya Discomfort, anxiety · Penandatanganan stop bullying
bullying) · Company code of conduct regulations socialized by HCBP
Victimization · Procedures for reporting incidents of violence
(physical/mental · Signing of a stop-bullying declaration
violence such as
bullying)
Penilaian kerja yang Gelisah, konflik antar Penilaian kinerja berdasarkan KPI dan diverifikasi secara berjenjang
tidak obyektif personal Performance assessment based on KPI and verified through hierarchical
Non-objective Anxiety, interpersonal review
performance conflict
assessment
Pelecehan Ketidaknyamanan, · Peraturan kode etik perusahaan
Harassment kecemasan · Peraturan cara pelaporan terjadinya pelecehan
Discomfort, anxiety · Sosialisasi tentang pencegahan dan penanganan kekerasan
seksual di tempat kerja
· Company code of conduct regulations
· Procedures for reporting harassment incidents
· Socialization on prevention and handling of workplace sexual
harassment
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Kegiatan Bahaya K3 Risiko K3 Upaya Pengendalian
Activity OHS Hazard OHS Risk Mitigation Measures
Intimidasi Kecemasan · Peraturan kode etik perusahaan
Intimidation Anxiety · Peraturan cara pelaporan terjadinya intimidasi
· Company code of conduct regulations
· Procedures for reporting intimidation
Suasana kerja yang Ketidaknyamanan · Desain tempat kerja yang nyaman dan ergonomis
tidak kondusif Discomfort · Penerapan 5R di area kerja masing masing
Non-conducive · Comfortable and ergonomic workplace design
work environment · Implementation of 5R in respective work areas
Rancangan tugas Job Description setiap bagian sudah ditentukan dan disepakati oleh
tidak sesuai karyawan yang bersangkutan
Inappropriate job Job descriptions for each position have been determined and agreed
assignment upon by the respective employees
Melakukan Terkena sambaran Fatality · Menghentikan pekerjaan luar ruangan saat cuaca ekstrim dan
pekerjaan saat petir memadamkan alat komunikasi
cuaca ekstrim Lightning strike · Pemasangan instalasi penyalur petir dan grounding
Working during · Inspeksi berkala
extreme · Sertifikasi
weather · Cease outdoor work during extreme weather and shutdown of
conditions communication equipment
· Installation of lightning protection and grounding
· Regular inspections
· Certification
Kerusakan properti · Pemasangan instalasi penyalur petir dan grounding
Property damage · Inspeksi berkala
· Sertifikasi
· Installation of lightning protection and grounding
· Regular inspections
· Certification
Kondisi darurat Paparan benda fisik Lecet, tergores, iritasi · Membebaskan jalur evakuasi dari barang/material yang ada
trip PLN (tajam, licin, kasar) Abrasions, cuts, · Lampu emergency berbahan baterai cadangan yang menyala
Emergency Exposure to physical irritation saat listrik padam
condition due to objects (sharp, · Supply Power dari genset
PLN power trip slippery, rough · Rambu Jalur evakuasi
surfaces) · Keep evacuation routes free from materials/obstructions
Terpeleset, Keseleo, lecet · Emergency lights with backup battery during power outages
Tersandung, dan Sprains, abrasions · Power supply from generator sets
Terjatuh · Evacuation route signage
Slips, trips, and falls
Evakuasi Terpeleset, Terpeleset, tersandung, · Membebaskan jalur evakuasi dari barang/material yang ada
keadaan Tersandung, dan terjatuh · Pembentukan tim tanggap darurat
darurat Terjatuh Slips, trips, falls · Rambu jalur evakuasi
Emergency Slips, trips, and falls · Simulasi tanggap darurat
evacuation · Keep evacuation routes free from materials/obstructions
· Establishment of emergency response teams
· Evacuation route signage
· Emergency response drills
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Kegiatan Bahaya K3 Risiko K3 Upaya Pengendalian
Activity OHS Hazard OHS Risk Mitigation Measures
Mobilitas Kurang hati-hati, Luka sedang · Terdapat rambu di area
pengunjung ceroboh Moderate injury · Menggunakan helm dan sepatu safety
di area kerja Carelessness, · Safety signage in the area
(diluar personil negligence · Use of safety helmets and safety shoes
Samator Kurang terampil/ · Pekerjaan lamban Pelaksanaan Safety Induction
Group) pengetahuan · Membuat Implementation of Safety Induction
Visitor mobility Lack of skills/ kesalahan dalam
within the work knowledge pekerjaan
area (non- · Slow work
Samator Group performance
personnel) · Errors in task
execution
Tidak mematuhi Surat teguran
peraturan Warning letter
Non-compliance
with regulations
Pelatihan K3
OHS Training
[GRI 403-5]
Sebagai bagian dari penguatan sistem pengelolaan K3, Perseroan As part of strengthening the OHS management system, the
menyelenggarakan berbagai program pelatihan K3 yang dirancang Company conducts various OHS training programs designed to
untuk meningkatkan kompetensi, kewaspadaan, dan kepatuhan enhance employee competence, awareness, and compliance
karyawan terhadap standar keselamatan kerja. Pelatihan ini with workplace safety standards. These training programs cover
mencakup aspek pencegahan kecelakaan, pengendalian risiko accident prevention, operational risk control, and emergency
operasional, serta kesiapsiagaan dalam menghadapi kondisi preparedness, and are implemented in a structured manner
darurat, dan dilaksanakan secara terstruktur sesuai dengan according to the requirements of each job function and the risk level
kebutuhan fungsi kerja dan tingkat risiko masing-masing aktivitas. of related activities.
Selain itu, Perseroan juga menyelenggarakan pelatihan internal In addition, the Company conducts mandatory internal basic HSE
dasar K3L yang diwajibkan bagi seluruh karyawan dan dilaksanakan training for all employees, which is carried out regularly every 2 (two)
secara berkala setiap 2 (dua) minggu sekali. Program ini mencakup weeks. This program covers 10 (ten) key topics, namely:
10 (sepuluh) topik utama, yaitu: 1. Integrated Management System Awareness;
1. Awareness Sistem Management Integrated; 2. Basic HSE Regulatory Framework;
2. Dasar Peraturan Perundangan K3L; 3. MSDS and Product Handling;
3. MSDS dan Penanganan Produk; 4. Product Knowledge;
4. Product Knowledge; 5. Safety Inspection;
5. Safety Inspection; 6. Risk Assessment/HIRADC & IADL;
6. Penilaian Risiko/HIRADC & IADL; 7. Job Safety Analysis;
7. Job Safety Analysis; 8. Lock Out Tag Out;
8. Lock Out Tag Out; 9. Basic Incident Investigation;
9. Basic Incident Investigasi; 10. Hazardous Materials (B3) Control and Hazardous Waste
10. Pengendalian B3 dan penanganan Limbah B3. Management.
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Sepanjang tahun 2025, Perseroan menyelenggarakan sejumlah Throughout 2025, the Company organized several OHS training
pelatihan K3 yang diuraikan dalam tabel berikut: programs as presented in the following table.
Nama Pelatihan Tanggal Pelatihan Penyelenggara Pelatihan
Training Name Training Schedule Training Organizer
Sertifikasi SIO Forklift Kelas I 20 Maret 2025 | March 20, 2025 PT Tri Multi Guna Solusi
Forklift SIO Class I Certification
Petugas Pemadam Kebakaran Kelas D 20 Oktober 2025 | October 20, 2025 Synergy Solusi & Lima Prima Solusindo
Firefighter Officer Class D
16 November 2025 | November 16, 2025
26 November 2025 | November 26, 2025
POPLB3 19 November 2025 | November 19, 2025 PT Mairodi Mandiri Sejahtera
25 November 2025 | November 25, 2025
K3 Kimia | Chemical OHS 8 Desember 2025 | December 8, 2025 Synergy Solusi & Lima Prima Solusindo
K3 Listrik | Electricity OHS 17 Desember 2025 | December 17, 2025 PT Mairodi Mandiri Sejahtera
Seluruh kegiatan pelatihan yang diselenggarakan telah All training activities conducted have been documented in the HSE
didokumentasikan dalam training record K3L sebagai bagian dari training records as part of the Company’s safety management
sistem manajemen keselamatan Perseroan untuk memantau system to monitor participation levels, competency development
tingkat partisipasi, kebutuhan pengembangan kompetensi, serta needs, and the effectiveness of workplace safety training programs.
efektivitas program pelatihan keselamatan kerja.
Layanan Kesehatan Kerja
Work Health Services
[GRI 403-3]
Perseroan menyediakan layanan kesehatan kerja sebagai bagian The Company provides work health services as part of its efforts to
dari upaya menjaga keselamatan, kesehatan, dan produktivitas maintain employee safety, health, and productivity on a sustainable
karyawan secara berkelanjutan. Layanan ini mencakup pemeriksaan basis. These services include routine medical check-ups tailored
kesehatan rutin yang disesuaikan dengan karakteristik pekerjaan to the characteristics of each job and the level of occupational
dan tingkat risiko masing-masing fungsi kerja. Pekerja kantor dan risk associated with specific work functions. Office employees and
pekerja produksi menjalani pemeriksaan kesehatan berdasarkan production workers undergo medical check-ups based on relevant
paparan bahaya kerja yang relevan, sehingga hasil pemeriksaan workplace hazard exposure, enabling the results to provide an
dapat memberikan gambaran yang akurat mengenai kondisi accurate overview of employees’ health conditions.
kesehatan tenaga kerja.
Hasil pemeriksaan kesehatan dianalisis oleh dokter perusahaan, The results of these medical check-ups are analyzed by the
dikonsultasikan secara individual kepada karyawan terkait, serta Company’s physician, individually consulted with the respective
ditinjau oleh Koordinator Kesehatan Kerja bersama Departemen employees, and reviewed by the Occupational Health Coordinator
Sumber Daya Manusia. Pendekatan ini memastikan tindak lanjut with the Human Capital Department. This approach ensures that
kesehatan dilakukan secara tepat dan proporsional, sekaligus appropriate and proportional health follow up measures are taken
mendukung pencegahan penyakit akibat kerja sejak dini. while supporting the early prevention of occupational diseases.
Selain pemeriksaan kesehatan berkala, Perseroan menyediakan In addition to periodic medical check-ups, the Company provides
perlindungan kesehatan melalui kepesertaan BPJS Ketenagakerjaan health protection through participation in the BPJS Ketenagakerjaan
serta asuransi kesehatan dan rumah sakit yang mencakup seluruh program as well as health and hospital insurance coverage for all
karyawan beserta anggota keluarganya. Penyediaan fasilitas employees and their family members. These facilities are intended
ini bertujuan memberikan rasa aman bagi karyawan sekaligus to provide employees with a sense of security while supporting the
mendukung kesinambungan kinerja operasional. continuity of operational performance.
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Promosi Kesehatan Kerja
Work Health Promotion
[GRI 403-6]
Untuk memperkuat upaya pencegahan dan meningkatkan To strengthen preventive efforts and increase awareness of
kesadaran akan kesehatan kerja, Unit HSE bersama Departemen occupational health, the HSE Unit together with the Human Capital
SDM secara aktif melaksanakan program promosi kesehatan di Department actively conducts health promotion programs within
lingkungan Perseroan. Program ini diarahkan tidak hanya pada the Company. These programs focus not only on workplace safety
aspek keselamatan kerja, tetapi juga pada pembentukan perilaku but also on encouraging healthy lifestyles that support employees’
hidup sehat yang mendukung kesejahteraan jangka panjang long-term wellbeing. Throughout 2025, the occupational health
karyawan. Sepanjang tahun 2025, kegiatan promosi kesehatan promotion activities carried out included various educational
kerja yang dilaksanakan mencakup berbagai inisiatif edukatif initiatives and internal campaigns tailored to the needs and
dan kampanye internal yang disesuaikan dengan kebutuhan dan characteristics of the Company’s working environment, including:
karakteristik lingkungan kerja Perseroan, yaitu:
1. Awareness Training & Safety Alert untuk Berkendara Aman dan 1. Awareness Training and Safety Alert for Safe and Responsible
Bertanggung Jawab Driving
Program ini dirancang khusus untuk para pengemudi This program is specifically designed for drivers to enhance
guna meningkatkan kesadaran keselamatan berkendara, awareness of road safety, encourage responsible driving
membangun sikap berkendara yang bertanggung jawab, serta behavior, and minimize the risk of traffic accidents.
meminimalkan risiko kecelakaan di jalan raya.
2. Awareness Training tentang Ergonomi di Tempat Kerja 2. Workplace Ergonomics Awareness Training
Pelatihan yang bertujuan membantu karyawan mengidentifikasi Training aimed at helping employees identify risk factors in the
faktor risiko di lingkungan kerja serta menerapkan strategi dan workplace and apply strategies and techniques to reduce the
teknik untuk mengurangi risiko cedera saat bekerja risk of work-related injuries.
3. Program Gerakan Hidup Sehat 3. Healthy Lifestyle Program
Berbagai kegiatan olahraga rutin diselenggarakan untuk Various regular sports activities are organized to encourage
mendorong aktivitas fisik, termasuk bulu tangkis, voli, senam, physical activity, including badminton, volleyball, gymnastics,
yoga, mini soccer, futsal, tenis meja, serta seni musik. Jenis dan yoga, mini soccer, futsal, table tennis, and music activities. The
jadwal kegiatan olahraga di setiap wilayah kerja disesuaikan type and schedule of activities in each work area are adjusted
dengan preferensi karyawan di masing-masing area. according to employee preferences in each location.
4. Program Pemeriksaan Kesehatan Karyawan 4. Employee Medical Check Up Program
Pemeriksaan kesehatan rutin dijadwalkan setiap tahun untuk Routine medical check up are scheduled annually to ensure
memastikan kondisi kesehatan karyawan tetap optimal that employees maintain optimal health conditions.
Sistem Manajemen K3L Kontraktor
OHSE Management System for Contractors
[GRI 403-7]
Perseroan menerapkan pengelolaan K3L yang terintegrasi bagi The Company implements an integrated OHSE management
kontraktor untuk memastikan seluruh aktivitas kerja di lingkungan approach for contractors to ensure that all work activities within the
Perseroan memenuhi standar keselamatan dan kesehatan kerja Company’s operational areas comply with applicable occupational
yang berlaku. Pendekatan ini bertujuan memitigasi risiko kecelakaan health and safety standards. This approach aims to mitigate the risk
kerja tidak hanya bagi karyawan Perseroan, tetapi juga bagi tenaga of workplace accidents not only for the Company’s employees but
kerja kontraktor yang terlibat dalam kegiatan operasional. also for contractor personnel involved in operational activities.
Pengendalian K3L terhadap kontraktor dilakukan melalui beberapa OHSE controls for contractors are implemented through several
tahapan sebagai berikut: stages as follows:
1. Pelatihan Orientasi K3L 1. OHSE Orientation Training
Kontraktor yang akan melakukan pekerjaan berisiko tinggi, Contractors who will perform high risk work, such as working
seperti bekerja di ruang terbatas, ketinggian, atau dengan in limited spaces, at heights, or under extreme temperature
suhu ekstrem, wajib mengikuti pelatihan orientasi keselamatan conditions, must participate in work safety induction training
dari Unit HSE. Pelatihan mencakup informasi tentang bahaya, provided by the HSE Unit. The training includes information
formulir izin kerja, dan penggunaan APD. on potential hazards, work permit procedures, and the use of
personal protective equipment (PPE).
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2. Pengenalan Lokasi Kerja 2. Workplace Orientation
Manajer kontraktor atau supervisor proyek memberikan The contractor’s manager or project supervisor provides an
pengenalan lokasi, termasuk peralatan darurat dan sistem introduction to the worksite, including emergency equipment
evakuasi, kepada seluruh pekerja kontraktor sebelum pekerjaan and evacuation systems, to all contractor personnel before work
dimulai. activities begin.
3. Kepatuhan pada Standar Keselamatan 3. Compliance with Safety Standards
Selama bekerja di area Perseroan, kontraktor dan pekerjanya While working within the Company’s operational area,
wajib mematuhi standar keselamatan yang berlaku. Proyek contractors and their personnel are required to comply with
diawasi oleh Supervisor Proyek, HSE Officer, dan Security, yang applicable safety standards. The project is supervised by the
akan melakukan tindakan koreksi jika ditemukan penyimpangan Project Supervisor, HSE Officer, and Security personnel, who will
terhadap prosedur K3L. take corrective action if any deviations from OHSE procedures
are identified.
4. Sanksi atas Ketidakpatuhan 4. Sanctions for Non Compliance
Jika kontraktor melanggar prosedur atau standar K3L, General If a contractor violates OHSE procedures or standards, the
Manager berwenang memberikan sanksi, seperti teguran, surat General Manager has the authority to impose sanctions,
peringatan, denda, hingga pemutusan kontrak. including warnings, written warning letters, financial penalties,
or termination of the contract.
Evaluasi K3
OHS Evaluation
[GRI 403-9, 403-10] [ESG S-06]
Untuk memastikan efektivitas penerapan sistem manajemen To ensure the effectiveness of the safety management system
keselamatan, Perseroan secara berkala melaksanakan audit implementation, the Company periodically conducts internal OHS
internal K3 guna mengevaluasi kepatuhan terhadap kebijakan, audits to evaluate compliance with policies, operational procedures,
prosedur operasional, serta standar keselamatan yang berlaku and safety standards across all operational facilities. In addition to
di seluruh fasilitas operasional. Selain audit internal, Perseroan internal audits, the Company also undergoes annual surveillance
juga menjalani surveillance audit tahunan oleh lembaga sertifikasi audits conducted by independent certification bodies as part of
independen sebagai bagian dari proses pemantauan berkelanjutan the continuous monitoring of ISO 45001:2018 implementation. The
terhadap penerapan standar ISO 45001:2018. Secara berkala, Company also participates in recertification processes every three
Perseroan juga mengikuti proses resertifikasi setiap tiga tahun years to ensure that the safety management system continues
sekali guna memastikan bahwa sistem manajemen keselamatan to meet international standard requirements and is continuously
tetap memenuhi persyaratan standar internasional serta terus improved in line with evolving occupational safety practices.
ditingkatkan sesuai perkembangan praktik keselamatan kerja.
Hasil audit memberikan gambaran komprehensif mengenai Audit results provide a comprehensive overview of the effectiveness
efektivitas penerapan K3, tingkat kepatuhan terhadap standar of OHS implementation, the level of compliance with safety
keselamatan, serta area yang memerlukan perbaikan. Rekomendasi standards, and areas that require improvement. The resulting
yang dihasilkan digunakan sebagai dasar penyempurnaan recommendations are used as the basis for refining policies,
kebijakan, prosedur operasional, serta program peningkatan operational procedures, and workplace safety improvement
keselamatan kerja secara berkelanjutan. programs on an ongoing basis.
Kinerja keselamatan kerja Perseroan dan kontraktor, termasuk The Company’s occupational safety performance, including
kejadian kecelakaan, near miss, serta tingkat kecelakaan kerja, incidents involving employees and contractors such as workplace
disajikan dalam tabel berikut: accidents, near misses, and accident rates, is presented in the
following table:
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Tabel Kecelakaan Kerja
Work Accident Table
Uraian 2025 2024* 2023*
Description
Near Miss 4.645 3.351 1.008
Kecelakaan | Accident 110 100 45
Fatality - - -
Incident - - 7
Total Kejadian Keadaan Darurat di dalam Lokasi | Number of Emergencies Inside the - 1 -
Location
Total Kejadian Darurat di luar Lokasi - 2 -
Number of Emergencies Outside the Location
*Disajikan kembali karena perubahan rumus perhitungan
*Restated due to changes in the calculation formula
Perhitungan near miss dilakukan berdasarkan hasil identifikasi The calculation of near miss is based on the active identification
aktif terhadap potensi bahaya, kondisi tidak aman, perilaku tidak of potential hazards, unsafe conditions, unsafe behaviors, and
aman, serta kejadian yang berpotensi menimbulkan insiden yang events that may lead to incidents, as identified through safety
ditemukan melalui kegiatan safety patrol dan mekanisme pelaporan patrol activities and internal reporting mechanisms. All findings are
internal. Seluruh temuan tersebut dicatat dalam sistem pelaporan recorded in an integrated SHE reporting system and are accessible
SHE yang terintegrasi dan dapat diakses secara internal oleh internally to authorized personnel. This mechanism supports
karyawan yang berwenang. Mekanisme ini mendukung partisipasi employee participation in identifying and reporting potential risks,
karyawan dalam proses identifikasi dan pelaporan potensi risiko, while strengthening the implementation of a proactive safety
serta memperkuat penerapan budaya keselamatan kerja yang culture across all operational lines.
proaktif di seluruh lini operasional.
Peningkatan jumlah near miss yang tercatat pada tahun 2025 The increase in the number of near miss recorded in 2025 reflects
mencerminkan penguatan proses pengawasan, peningkatan strengthened supervision processes, improved effectiveness in
efektivitas identifikasi potensi bahaya, serta meningkatnya identifying potential hazards, and higher employee participation
partisipasi karyawan dalam pelaporan dini. Dalam perspektif in early reporting. From an occupational safety management
pengelolaan keselamatan kerja, tren ini dipandang sebagai indikator perspective, this trend is viewed as a positive indicator, as it
yang positif, karena menunjukkan bahwa potensi risiko semakin demonstrates that potential risks are increasingly identified,
dini dikenali, dilaporkan, dan ditindaklanjuti sebelum berkembang reported, and addressed at an early stage before escalating into
menjadi insiden atau kecelakaan kerja. Dengan demikian, incidents or workplace accidents. Therefore, the increase in near
peningkatan pelaporan near miss tidak semata-mata menunjukkan miss reporting does not necessarily indicate a higher level of risk, but
kenaikan tingkat risiko, melainkan juga mencerminkan perbaikan rather reflects improvements in awareness, reporting transparency,
dalam awareness, transparansi pelaporan, dan efektivitas sistem and the effectiveness of the Company’s risk control system.
pengendalian risiko Perseroan.
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Tabel Tingkat Kecelakaan Kerja
Table of Work Accidents Level
Tingkat Kecelakaan Kerja 2025 2024* 2023
Work Accident Level
Pria Wanita Pria Wanita Pria Wanita
Male Female Male Female Male Female
Perseroan | The Company
Total Recordable Injury Rate 2,54 - 1,17 - 0,5 -
Lost Time Injury Rate 1,02 - 1,04 - 0,1 -
Number of Fatalities - - - - - -
Fatal Accident Rate (Excluding Illness Fatalities) - - - - - -
Fatal Incident Rate - - - - - -
Total Recordable Illness Rate - - - - - -
Kontraktor | Contractor
Total Recordable Injury Rate - - - - 0,5 -
Lost Time Injury Rate - - - - 0,1 -
Number of Fatalities - - - - - -
Fatal Accident Rate (Excluding Illness Fatalities) - - - - - -
*Disajikan kembali karena perubahan rumus perhitungan
*Restated due to changes in the calculation formula
Melalui penerapan pendekatan yang komprehensif, Perseroan Through the implementation of a comprehensive approach, the
mencatatkan zero fatality sepanjang tahun 2025, yang Company recorded zero fatalities throughout 2025, reflecting the
mencerminkan efektivitas pengelolaan K3 dan komitmen seluruh effectiveness of its OHS management and the commitment of all
insan Perseroan dalam menciptakan lingkungan kerja yang aman. Company personnel in maintaining a safe working environment.
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Pengembangan Masyarakat
Community Development
Dampak Operasi terhadap Masyarakat Sekitar
Impact of Operations to the Surrounding Communities
[POJK F.23]
Perseroan menyadari bahwa keberadaan dan aktivitas The Company acknowledges that its presence and operational
operasionalnya tidak terlepas dari interaksi yang intens dengan activities are closely linked with intensive interaction with
masyarakat di sekitar wilayah operasional. Kegiatan usaha communities surrounding its operational areas. The Company’s
Perseroan memberikan dampak ekonomi dan sosial yang nyata, business activities generate tangible economic and social impacts,
antara lain melalui penciptaan lapangan kerja, perputaran ekonomi including job creation, local economic circulation, and increased
lokal, serta peningkatan akses terhadap layanan dan kesempatan access to services and opportunities for community capacity
pengembangan kapasitas masyarakat. development.
Di sisi lain, Perseroan juga memahami bahwa aktivitas industri At the same time, the Company acknowledges that industrial
berpotensi menimbulkan dinamika sosial tertentu, termasuk activities may also give rise to certain social dynamics, including
perubahan pola ekonomi lokal dan potensi ketimpangan sosial changes in local economic patterns and potential social disparities
apabila tidak dikelola secara tepat. Oleh karena itu, pengelolaan if not managed appropriately. Therefore, the management of social
dampak sosial tidak diposisikan sebagai aktivitas filantropi semata, impacts is not positioned merely as a philanthropic activity, but as
melainkan sebagai bagian dari tanggung jawab Perseroan dalam part of the Company’s responsibility to maintain constructive long-
menjaga hubungan jangka panjang yang konstruktif dengan term relationships with surrounding communities.
masyarakat.
Untuk merespons hal tersebut, Perseroan menjalankan program In response, the Company implements community development
pengembangan masyarakat yang dirancang secara terarah programs designed in a structured and sustainable manner. These
dan berkelanjutan. Program-program ini dilaksanakan melalui programs are carried out through Corporate Social Responsibility
inisiatif Tanggung Jawab Sosial Perusahaan (Corporate Social (CSR) initiatives that are aligned with the needs, characteristics, and
Responsibility/CSR) yang disesuaikan dengan kebutuhan, potential of each operational area. This approach aims to ensure
karakteristik, serta potensi masing-masing wilayah operasional. that the benefits generated are relevant, create tangible impacts,
Pendekatan ini bertujuan memastikan bahwa manfaat yang and contribute to long term community resilience, while also
dihasilkan bersifat relevan, berdampak nyata, dan berkontribusi mitigating potential negative impacts arising from the Company’s
terhadap ketahanan sosial masyarakat dalam jangka panjang, operational activities.
sekaligus memitigasi potensi dampak negatif dari aktivitas
operasional Perseroan.
Kegiatan CSR Tahun 2025
CSR Activities in 2025
[POJK F.25] [ESG S-12]
Sepanjang tahun 2025, Perseroan memfokuskan pelaksanaan Throughout 2025, the Company focused its CSR programs on
program CSR pada upaya peningkatan kesejahteraan masyarakat improving community welfare and strengthening the social and
serta penguatan kapasitas sosial dan ekonomi komunitas di sekitar economic capacity of communities surrounding its operational
wilayah operasional. Pelaksanaan program dilakukan dengan areas. Program implementation was carried out by considering local
mempertimbangkan prioritas kebutuhan lokal dan kesinambungan priority needs and ensuring the sustainability of benefits received
manfaat yang dapat dirasakan oleh masyarakat. Rincian kegiatan by the communities. Details of CSR activities implemented by the
CSR yang dilaksanakan Perseroan selama tahun 2025 disajikan Company during 2025 are presented in the following table.
pada tabel berikut.
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Safari Ramadhan: Sedekah Bumi
Surabaya, Bojonegoro & Palembang Bupati, Walikota, Dinas Kelautan dan Perikanan, Dinas Lingkungan Hidup, Jasa Tirta, BBWS,
Eco Enzyme, Dinas Pariwisata
Regent, Mayor, Marine and Fisheries Agency, Environmental Agency, Jasa Tirta, River Basin
Authority (BBWS), Eco Enzyme, Tourism Agency
Silaturahmi bersama karyawan, relasi loyal, komunitas/aktivis Gathering with employees, loyal partners, local community leaders
lokal, UMKM lokal, serta anak panti asuhan dengan mengambil and activists, local MSMEs, as well as children from orphanages,
lokasi kegiatan di area Sumber Daya Air (SDA) setempat. "ALL IN" held in the local Water Resources (SDA) area. The spirit of "ALL IN"
menjadi semangat untuk seluruh pihak termasuk unsur SDA dalam reflects the collective commitment of all parties, including the SDA
menyambut Samator Emas. stakeholders, in welcoming Samator Emas.
Nilai | Value
Rp173,576,506
JAGIR
Surabaya Prof. M. Nuh (Ketua Dewan Pembina) Pemerintah Provinsi Jawa Timur, Pemerintah Kota Surabaya, Balai Besar Wilayah Sungai
Brantas, Perusahaan Jasa Tirta I, Mitra Sektor Swasta, Perguruan Tinggi
Prof. M. Nuh (Chairman of the Board of Trustees) Government of East Java, Province Government of Surabaya City, Balai
Besar Wilayah Sungai Brantas, Perusahaan Jasa Tirta I, Private Sector Partner, Universities
Acara seremonial yang diselenggarakan untuk menandai dimulainya A ceremonial event held to mark the commencement of the JAGIR
revitalisasi kawasan JAGIR, diawali dengan pembangunan awal area revitalization, beginning with the initial construction of the
jalur jogging. jogging track.
Nilai | Value
Rp1.010.415.690
Indika Foundation
Jakarta Indika Foundation
Bantuan kegiatan sosial Social assistance activities
Nilai | Value
Rp1.500.0000.000
Realisasi Anggaran CSR
Realization of CSR Budget
Sepanjang tahun 2025, Perseroan telah menyalurkan biaya sebesar Throughout 2025, the Company allocated Rp2.68 billion to support
Rp2,68 miliar dalam mendukung pelaksanaan berbagai program the implementation of various CSR programs.
CSR.
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Empowering Industry
Enabling Life
Pengaduan Masyarakat
Public Complaints
[POJK F.24]
Perseroan menyediakan mekanisme formal untuk menerima dan The Company provides a formal mechanism to receive and follow
menindaklanjuti pengaduan dari masyarakat sebagai bagian dari up on public complaints as part of its commitment to maintaining
komitmen menjaga hubungan yang konstruktif dan transparan constructive and transparent relationships with stakeholders
dengan pemangku kepentingan di sekitar wilayah operasional. surrounding its operational areas. This mechanism is designed to
Mekanisme ini dirancang agar dapat diakses dengan mudah serta be easily accessible and to ensure that every complaint is handled
memastikan setiap pengaduan ditangani secara objektif dan objectively and accountably. Community grievances may be
akuntabel. Pengaduan masyarakat dapat disampaikan melalui submitted through the following official channels:
beberapa saluran resmi berikut:
Email Kirimkan pengaduan ke alamat whistleblower@samator.com
Send complaints to whistleblower@samator.com
SMS atau Hubungi 0811 3050 3000
WhatsApp Contact 0811 3050 3000
SMS or
WhatsApp
Surat Tertulis Kirimkan pengaduan yang ditujukan kepada Unit Audit Internal ke alamat berikut:
Written Letter Send complaints addressed to the Internal Audit Unit at the following address:
Kantor Surabaya | Surabaya Office Kantor Jakarta | Jakarta Office
Jl. Kedung Baruk No. 25-28 Kedung Baruk, Rungkut Surabaya, UGM Samator Pendidikan Gedung A Lt. 5 & 6 Jl. Dr.
Jawa Timur, Indonesia, 60298 Saharjo No. 83 ,Manggarai, Tebet Jakarta Selatan,
Indonesia 12850
Seluruh pengaduan yang diterima dicatat dan ditangani oleh Unit All complaints received are recorded and handled by the Internal
Internal Audit. Apabila diperlukan, Perseroan melakukan investigasi Audit Unit. If necessary, the Company conducts further investigations
lanjutan dengan melibatkan unit terkait untuk memastikan by involving relevant units to ensure appropriate and proportional
penyelesaian yang tepat dan proporsional. resolution.
Hingga akhir tahun 2025, Perseroan tidak menerima pengaduan As of the end of 2025, the Company did not receive any public
masyarakat terkait isu sosial. Kondisi ini mencerminkan upaya complaint related to social issues. This reflects the Company’s efforts
Perseroan dalam mengelola dampak operasional secara to manage operational impacts responsibly while maintaining good
bertanggung jawab serta menjaga komunikasi yang baik dengan communication with communities surrounding its operational areas.
masyarakat di sekitar wilayah operasional.
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Laporan Keberlanjutan
Sustainability Report
Tanggung Jawab terhadap Produk dan Layanan
Responsibility for Products and Services
Komitmen Memberikan Layanan yang Setara
Commitment to Provide Equal Services
[POJK F.17]
Perseroan berkomitmen memberikan akses layanan yang setara The Company is committed to providing equal access to services
kepada seluruh pelanggan dengan menerapkan prinsip non- for all customers by applying non-discrimination principles in the
diskriminasi dalam penyediaan produk dan layanan. Komitmen ini delivery of products and services. This commitment is reflected
diwujudkan dengan memastikan bahwa pelanggan memperoleh in ensuring that customers receive fair and consistent treatment,
perlakuan yang adil dan konsisten, tanpa pembedaan berdasarkan without distinction based on business scale, geographic location, or
skala usaha, lokasi geografis, maupun latar belakang lainnya. other backgrounds.
Dalam praktiknya, Perseroan menerapkan standar layanan yang In practice, the Company applies uniform service standards
seragam di seluruh wilayah operasional, baik dari sisi ketersediaan across all operational areas, covering product availability, ordering
produk, prosedur pemesanan, hingga mekanisme distribusi dan procedures, distribution mechanisms, and after sales services.
layanan purna jual. Pendekatan ini bertujuan memastikan bahwa This approach ensures that the quality of services received by
kualitas layanan yang diterima pelanggan tetap konsisten, terlepas customers remains consistent regardless of location or customer
dari lokasi maupun karakteristik pelanggan. characteristics.
Untuk mendukung konsistensi tersebut, Perseroan menerapkan To support this consistency, the Company implements a Quality
Sistem Manajemen Mutu yang telah tersertifikasi ISO 9001:2015 Management System certified to ISO 9001:2015 as a framework
sebagai kerangka pengendalian proses. Sertifikasi ini memastikan for process control. This certification ensures that the principle of
bahwa penerapan prinsip kesetaraan layanan didukung oleh proses equal service is supported by standardized, documented, and
yang terstandar, terdokumentasi, dan diawasi secara sistematis di systematically monitored processes across all operational facilities
seluruh fasilitas operasional Perseroan. of the Company.
Hingga akhir periode pelaporan, sertifikasi ISO 9001:2015 telah As of the end of the reporting period, ISO 9001:2015 certification has
berhasil diterapkan di 33 unit produksi dan 1 (satu) stasiun pengisian been successfully implemented across 33 production units and 1 (one)
(filling station) yang tersebar di 20 pabrik di lokasi strategis di filling station located in 20 plants at strategic locations throughout
Indonesia, meliputi Medan, Batam, Pelintung, Palembang, Bekasi, Indonesia, including Medan, Batam, Pelintung, Palembang, Bekasi,
Cikande, Pulogadung, Subang, Cikarang, Kendal, Rungkut, Sidoarjo, Cikande, Pulogadung, Subang, Cikarang, Kendal, Rungkut, Sidoarjo,
Bambe, Veterantama, Balikpapan, Kutai, Bontang, Makassar, Bambe, Veterantama, Balikpapan, Kutai, Bontang, Makassar,
Sorowako, dan Bitung. Penerapan sertifikasi ini mencerminkan Sorowako, and Bitung. The implementation of this certification
komitmen Perseroan dalam memastikan konsistensi kualitas produk reflects the Company’s commitment to ensuring consistent
dan layanan, meningkatkan efisiensi operasional, serta memperkuat product and service quality, improving operational efficiency, and
kepercayaan pelanggan di seluruh wilayah operasional. Beberapa strengthening customer trust across all operational areas. Several
lokasi memiliki lebih dari 1 (satu) unit produksi dalam kawasan yang locations have more than 1 (one) production unit within the same
sama, seperti Pabrik Bambe yang mencakup 5 (lima) unit produksi site, such as the Bambe Plant, which comprises 5 (five) certified
yang telah tersertifikasi. production units.
Inovasi Produk
Product Innovation
[POJK F.26]
Perseroan secara berkelanjutan melakukan inovasi produk The Company continuously pursues product innovation as part of
sebagai bagian dari strategi untuk menjaga relevansi bisnis dan its strategy to maintain business relevance and enhance the value
meningkatkan nilai yang diberikan kepada pelanggan. Inovasi delivered to customers. Innovation is not viewed solely as the launch
tidak dipahami semata sebagai peluncuran produk baru, tetapi of new products but also includes the development of solutions,
juga mencakup pengembangan solusi, peningkatan spesifikasi improvements in product specifications, and the enhancement
produk, serta penyempurnaan proses dan sistem pendukung yang of supporting processes and systems that directly affect product
berpengaruh langsung terhadap kualitas, keandalan pasokan, dan quality, supply reliability, and operational efficiency.
efisiensi operasional.
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Enabling Life
Pendekatan inovasi Perseroan didasarkan pada pemahaman atas The Company’s innovation approach is based on an understanding
kebutuhan pelanggan di berbagai segmen serta dinamika industri of customer needs across various segments as well as the dynamics
gas yang menuntut tingkat keselamatan, kontinuitas pasokan, of the gas industry, which increasingly demands high levels of safety,
dan fleksibilitas layanan yang semakin tinggi. Oleh karena itu, supply continuity, and service flexibility. Accordingly, innovation
inisiatif inovasi diarahkan untuk menjawab kebutuhan operasional initiatives are directed toward addressing customers’ operational
pelanggan sekaligus memperkuat daya saing Perseroan dalam requirements while strengthening the Company’s competitiveness
jangka menengah dan panjang. in the medium and long term.
Inisiatif inovasi produk yang dilaksanakan Perseroan sepanjang tahun Product innovation initiatives implemented by the Company
2025 meliputi berbagai pengembangan yang disesuaikan dengan throughout 2025 include the following developments tailored to
kebutuhan segmen pelanggan dan karakteristik pasar, yaitu: customer segments and market characteristics:
1. Kompor hidrogen sebagai salah satu inovasi yang lebih ramah 1. Hydrogen stove as a more environmentally friendly innovation.
lingkungan
2. Implementasi sistem monitoring online nilai dissolve oksigen dan 2. Implementation of an online monitoring system for dissolved
control pada sistem aerasi oksigen untuk pembibitan ikan oxygen levels and control in oxygen aeration systems for fish
hatchery operations.
3. Penggunaan hidrogen sebagai bahan bakar dilakukan melalui 3. Use of hydrogen as a fuel source through the development of
pengembangan light tower yang sebelumnya menggunakan light towers that previously used diesel fuel, which have now
diesel atau solar sebagai sumber energi, kemudian digantikan been replaced with hydrogen fuel cell technology.
dengan teknologi fuel cell hidrogen.
4. Pembuatan oxygen tunnel pada acara "Samator EnviRUNment" 4. Development of an oxygen tunnel during the "Samator
merupakan sebuah lorong yang diinjeksikan gas oksigen untuk EnviRUNment" event, designed as a corridor injected with
memperkaya kadar oksigen di dalam ruangan tunnel dari 21% oxygen gas to increase oxygen levels in the tunnel from 21%
menjadi maksimal 23%. Selain itu, ditambahkan sprayer air yang to a maximum of 23%. The tunnel is also equipped with water
disemprotkan secara merata dari bagian atas tunnel untuk sprayers installed above to provide a refreshing effect for
memberikan efek segar bagi peserta setelah berlari. participants after running.
5. Oxygen bar (oxybar) adalah refreshment dengan oksigen murni 5. Oxygen bar (oxybar) as a refreshment facility using pure
dimana terdapat 2 x 6 buah humidifier dengan aromatik untuk oxygen, consisting of two sets of six humidifiers with aromatic
dihirup dengan nasal cannula untuk meningkatkan kesegaran elements inhaled through nasal cannulas to enhance body
tubuh dengan menghirup oksigen dengan purity tinggi. freshness through high purity oxygen inhalation.
6. Penerapan co-firing dengan hidrogen di Pesanggaran, Bali, 6. Implementation of hydrogen co firing at Pesanggaran, Bali, to
guna mendukung transisi menuju energi bersih. Uji coba ini support the transition toward clean energy. This trial follows an
merupakan kelanjutan dari trial awal yang dilakukan pada initial test conducted in 2024 in which hydrogen replaced natural
tahun 2024, di mana hidrogen menggantikan gas alam hingga gas by up to 7%. In the 2025 test, the proportion was increased
7%. Pada pengujian terbaru 2025, persentasenya ditingkatkan to 20% of total natural gas consumption.
menjadi 20% dari total pemakaian gas alam.
Keamanan Produk
Product Safety
[GRI 416-2] [POJK F.27] [POJK F.29]
Perseroan menempatkan aspek keamanan produk sebagai The Company places product safety as a top priority across the
prioritas utama dalam seluruh rangkaian kegiatan usaha, mulai dari entire chain of business activities, from production processes to
proses produksi hingga distribusi kepada pelanggan. Komitmen ini distribution to customers. This commitment is realized through the
diwujudkan melalui penerapan standar keselamatan yang ketat implementation of strict safety standards and the provision of clear
serta penyediaan informasi produk yang jelas dan akurat sebagai and accurate product information as part of fulfilling customer
bagian dari pemenuhan hak pelanggan. [GRI 3-3] rights. [GRI 3-3]
Informasi terkait karakteristik, penggunaan, dan aspek keselamatan Information regarding product characteristics, usage, and
produk disampaikan secara transparan melalui berbagai saluran safety aspects is communicated transparently through various
komunikasi, termasuk situs web, materi promosi, serta komunikasi communication channels, including the Company’s website,
pemasaran yang terintegrasi. Pendekatan ini bertujuan memastikan promotional materials, and integrated marketing communications.
pelanggan memiliki pemahaman yang memadai terhadap produk This approach aims to ensure that customers have sufficient
yang digunakan, sehingga dapat meminimalkan risiko keselamatan understanding of the products they use, thereby minimizing safety
dalam proses penyimpanan, penggunaan, maupun distribusi lanjutan. risks during storage, usage, and subsequent distribution.
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Laporan Keberlanjutan
Sustainability Report
Jaminan keamanan produk didukung oleh proses pengujian dan Product safety assurance is supported by testing and evaluation
evaluasi yang dilakukan oleh personel berwenang, sesuai dengan processes conducted by authorized personnel in accordance
standar mutu internal Perseroan serta ketentuan nasional dan with the Company’s internal quality standards as well as relevant
internasional yang relevan. Proses ini menjadi bagian dari sistem national and international regulations. These processes form part
pengendalian mutu untuk memastikan seluruh produk yang of the quality control system to ensure that all products marketed
dipasarkan memenuhi persyaratan keselamatan dan regulasi yang comply with applicable safety and regulatory requirements.
berlaku.
In its implementation, the Company applies various product safety
Dalam pelaksanaannya, Perseroan menerapkan berbagai langkah control measures, including:
pengendalian keamanan produk, antara lain: 1. Ensuring that industrial gas production processes are conducted
1. Menjamin proses produksi gas industri berjalan aman sesuai safely in accordance with standard operating procedures and
standard operating procedure (SOP) dan melalui quality control strict internal quality control before products are delivered to
internal yang ketat sebelum produk dikirimkan ke pelanggan. customers.
2. Conducting periodic inspections and calibrations of marketing
2. Melaksanakan inspeksi dan kalibrasi berkala terhadap sarana facilities and infrastructure, such as gas cylinders, Portable Gas
dan prasarana pemasaran, seperti tabung gas, Portable Gas Supply (PGS), road trailers, and tank trucks.
Supply (PGS), road trailer, dan mobil tangki. 3. Ensuring the use of gas cylinders that meet safety standards
3. Memastikan penggunaan tabung gas yang memenuhi standar while rejecting gas filling in cylinders that do not meet safety
keamanan, sekaligus menolak pengisian gas pada tabung yang requirements.
tidak memenuhi persyaratan keselamatan. 4. Implementing guidelines for handling externally contaminated
4. Menerapkan pedoman penanganan silinder medis yang medical cylinders as an additional preventive measure during
terkontaminasi eksternal sebagai langkah pencegahan the pandemic. These guidelines are developed based on
tambahan selama pandemi. Pedoman ini disusun berdasarkan standards issued by the Asia Industrial Gases Association
standar yang ditetapkan oleh Asia Industrial Gases Association (AIGA) to reduce the risk of virus transmission through products
(AIGA), bertujuan mengurangi risiko penularan virus melalui distributed to customers.
produk yang didistribusikan kepada pelanggan.
Throughout 2025, the Company did not record any incidents of
Sepanjang tahun 2025, Perseroan tidak mencatat adanya insiden non-compliance related to product information provision or product
ketidakpatuhan yang berkaitan dengan penyediaan informasi labeling. In addition, there were no product recall incidents. This
maupun pelabelan produk dan layanan. Selain itu, tidak terdapat reflects the consistent implementation of product safety and quality
kejadian penarikan produk. Kondisi ini mencerminkan konsistensi management systems across the Company’s operational lines.
penerapan sistem pengelolaan keamanan dan mutu produk di
seluruh lini operasional Perseroan.
Dampak Produk dan Layanan
Impact of Products and Services
[POJK F.28]
Sebagai perusahaan yang bergerak di bidang gas industri dan medis, As a company operating in the industrial and medical gas sector,
Perseroan menyadari bahwa produk dan jasa yang disediakan the Company recognizes that the products and services it provides
memberikan dampak langsung terhadap keberlangsungan aktivitas have a direct impact on the continuity of customer activities
pelanggan serta layanan publik yang lebih luas. Dampak tersebut and broader public services. These impacts are functional and
bersifat fungsional dan sistemik, terutama bagi sektor kesehatan, systemic, particularly for sectors such as healthcare, industry, and
industri, dan infrastruktur yang bergantung pada keandalan pasokan infrastructure that rely on reliable gas supply to maintain operational
gas untuk menjaga kesinambungan operasional dan keselamatan. continuity and safety.
Dalam sektor kesehatan, produk gas medis Perseroan berperan In the healthcare sector, the Company’s medical gas products play
penting dalam mendukung operasional rumah sakit dan fasilitas an important role in supporting the operations of hospitals and
kesehatan, termasuk untuk tindakan medis, perawatan intensif, healthcare facilities, including medical procedures, intensive care
serta kesiapsiagaan layanan darurat. Keandalan pasokan gas medis services, and emergency response preparedness. The reliability of
turut berkontribusi pada stabilitas layanan kesehatan dan kualitas medical gas supply contributes to the stability of healthcare services
pelayanan kepada pasien. and the quality of patient care.
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Empowering Industry
Enabling Life
Di sektor industri dan manufaktur, produk dan jasa Perseroan In the industrial and manufacturing sectors, the Company’s products
mendukung efisiensi proses produksi, kualitas hasil produksi, serta and services support production process efficiency, product quality,
kelangsungan rantai pasok pelanggan. Ketersediaan gas industri and the continuity of customer supply chains. The consistent
yang konsisten memungkinkan pelanggan menjaga produktivitas, availability of industrial gases enables customers to maintain
memenuhi standar keselamatan kerja, dan mengelola risiko productivity, meet occupational safety standards, and manage
gangguan operasional. operational disruption risks.
Dampak positif tersebut dikelola melalui penguatan keandalan These positive impacts are managed through the strengthening of
pasokan, konsistensi kualitas produk, serta kesiapan layanan teknis supply reliability, consistency of product quality, and readiness of
dan distribusi. Melalui pendekatan ini, Perseroan memastikan bahwa technical services and distribution systems. Through this approach,
manfaat produk dan jasa dapat dirasakan secara berkelanjutan oleh the Company ensures that the benefits of its products and services
pelanggan, sekaligus meminimalkan potensi gangguan terhadap can be experienced sustainably by customers while minimizing
aktivitas operasional yang bergantung pada produk Perseroan. potential disruptions to operational activities that depend on the
Company’s products.
Keluhan Pelanggan
Customer Complaints
Perseroan menyediakan mekanisme penanganan keluhan The Company provides a customer complaint handling mechanism
pelanggan sebagai bagian dari upaya peningkatan kualitas as part of its continuous service quality improvement efforts. Every
layanan secara berkelanjutan. Setiap keluhan yang diterima complaint received is recorded, analyzed, and followed up by the
dicatat, dianalisis, dan ditindaklanjuti oleh unit terkait sesuai dengan relevant units in accordance with applicable procedures.
prosedur yang berlaku.
Sepanjang tahun 2025, Perseroan menerima sebanyak 460 laporan Throughout 2025, the Company received a total of 460 customer
keluhan pelanggan, dengan mayoritas pengaduan terkait layanan. complaints, with the majority related to services issues. This figure
Jumlah ini menunjukkan penurunan sebesar 26,40% dibandingkan represents a decrease of 26.40% compared with the previous year.
tahun sebelumnya. Berikut adalah tabel yang menggambarkan The following table presents the number of complaints received by
jumlah pengaduan yang diterima Perseroan dalam 3 tahun terakhir. the Company over the past three years.
Jenis Pengaduan 2025 2024 2023
Type of Complaint
Produk Layanan Produk Layanan Produk Layanan
Product Service Product Service Product Service
Pengaduan Masuk | Received Complaint - 460 - 625 - 640
Status Pengaduan | Complaint Status
Terselesaikan (%) | Resolved (%) 100,00 100,00 - 100,00 - 100,00
Sedang dalam Proses (%) - - - - - -
Ongoing (%)
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Laporan Keberlanjutan
Sustainability Report
Kepuasan Pelanggan
Customer Satisfaction
[POJK F.30]
Perseroan secara berkala mengukur tingkat kepuasan pelanggan The Company periodically measures customer satisfaction as part
sebagai bagian dari evaluasi kualitas produk dan layanan. of the evaluation of product and service quality. The measurement
Pengukuran dilakukan melalui survei kepuasan pelanggan is conducted through customer satisfaction surveys covering several
dengan cakupan penilaian meliputi aspek komunikasi, keandalan assessment aspects, including communication, delivery reliability,
pengiriman, administrasi penagihan, layanan purna jual, kualitas billing administration, after sales service, marketing facilities quality,
sarana pemasaran, serta penerapan aspek keselamatan kerja yang and the implementation of occupational safety aspects related to
terkait dengan penggunaan produk. Perseroan memanfaatkan product usage. The Company utilizes the survey results as a basis to
hasil survei sebagai dasar untuk memantau dan meningkatkan monitor and improve service quality through internal evaluation and
kualitas layanan melalui evaluasi internal serta pengelolaan keluhan continuous customer complaint management.
pelanggan secara berkelanjutan.
Sebelumnya, survei kepuasan pelanggan dilaksanakan setiap 2 Previously, the customer satisfaction survey was conducted every
(dua) tahun sekali. Guna meningkatkan efektivitas pengukuran, per 2 (two) years. To enhance the effectiveness of the measurement,
tahun 2025 survei kepuasan pelanggan Perseroan dilaksanakan starting in 2025 the Company conducts the customer satisfaction
setiap 1 (satu) tahun sekali. survey annually.
Berdasarkan survei yang telah diselenggarakan, pada tahun Based on the survey conducted, in 2025 the Company achieved
2025 Perseroan berhasil meraih skor 4,34 dari total skor maksimal a score of 4.34 out of a maximum score of 5. This achievement
5. Pencapaian tersebut menunjukkan bahwa Perseroan telah indicates that the Company has met 87.00% of the acceptance
memenuhi 87,00% dari standar penerimaan untuk kepuasan standard for customer satisfaction.
pelanggan.
Tabel Kepuasan Pelanggan
Customer Satisfaction Table
Uraian Satuan 2025 2024 2023
Desciption Unit
Survei Kepuasan Pelanggan | Customer Satisfaction Survey Skor 4,34 dari 5 4,35 dari 5 -
Score 4,34 of 5 4,35 of 5
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Empowering Industry
Enabling Life
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Pernyataan Pertanggungjawaban
Laporan Terintegrasi 2025
Responsibility Statement Towards 2025 Integrated Report
Surat Pernyataan Anggota Dewan Komisaris
tentang Tanggung Jawab Atas Laporan Terintegrasi 2025
PT Samator Indo Gas Tbk
Statement of Members of the Board of Commissioners
on the Responsibility for the 2025 Integrated Report
of PT Samator Indo Gas Tbk
Kami, yang bertanda tangan di bawah ini, menyatakan bahwa We, the undersigned, hereby declare that all information contained
semua informasi dalam Laporan Terintegrasi PT Samator Indo Gas in the 2025 Integrated Report of PT Samator Indo Gas Tbk has been
Tbk tahun 2025 telah dimuat secara lengkap dan bertanggung presented in its entirety, and we assume full responsibility for the
jawab penuh atas kebenaran isi Laporan Terintegrasi Perseroan. accuracy of the contents of the Company’s Integrated Report.
Demikian pernyataan ini dibuat dengan sebenarnya. This statement is hereby made in all truthfulness.
Jakarta, April 2026
DEWAN KOMISARIS
Board of Commissioners
HEYZER HARSONO
Komisaris Utama
President Commissioner
RASID HARSONO FERRYAWAN UTOMO
Wakil Komisaris Utama Wakil Komisaris Utama
Vice President Commissioner Vice President Commissioner
MICHAEL W.P. ATIFF IBRAHIM GILL NINI LIEMIJANTO SUTANTO ROBIYANTO HANS-GERD
SOERYADJAYA Komisaris Komisaris Komisaris Komisaris WIENANDS-
Komisaris Commissioner Commissioner Independen Independen ADELSBACH
Commissioner Independent Independent Komisaris
Commissioner Commissioner Independen
Independent
Commissioner
380 Laporan Terintegrasi 2025
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Surat Pernyataan Anggota Direksi
tentang Tanggung Jawab Atas Laporan Terintegrasi 2025
PT Samator Indo Gas Tbk
Statement of Members of the Board of Directors
on the Responsibility for the 2025 Integrated Report
of PT Samator Indo Gas Tbk
Kami, yang bertanda tangan di bawah ini, menyatakan bahwa We, the undersigned, hereby declare that all information contained
semua informasi dalam Laporan Terintegrasi PT Samator Indo Gas in the 2025 Integrated Report of PT Samator Indo Gas Tbk has been
Tbk tahun 2025 telah dimuat secara lengkap dan bertanggung presented in its entirety, and we assume full responsibility for the
jawab penuh atas kebenaran isi Laporan Terintegrasi Perseroan. accuracy of the contents of the Company’s Integrated Report.
Demikian pernyataan ini dibuat dengan sebenarnya. This statement is hereby made in all truthfulness
Jakarta, April 2026
DIREKSI
Board of Directors
RACHMAT HARSONO
Direktur Utama
President Director
IMELDA MULYANI HARSONO IR. SIGIT PURWANTO
Wakil Direktur Utama Wakil Direktur Utama
Vice President Director Vice President Director
BUDI SUSANTO ANDY N. PURWOHARDONO NONI MULIANTI
Direktur Direktur Direktur
Director Director Director
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Verifikasi Tertulis dari Pihak Independen
Written Verification from Independent Party
[GRI 2-5] [POJK G.1]
Laporan Terintegrasi ini belum melalui proses verifikasi oleh Penyedia This Integrated Report has not been verified by an external
Jasa Assurance eksternal (Assurance Services Provider). Namun Assurance Services Provider. However, the Company ensures
demikian, Perseroan memastikan bahwa seluruh informasi yang that all information presented in this report has undergone cross
disajikan dalam laporan ini telah melalui penelaahan internal lintas functional internal review to ensure the relevance and consistency of
fungsi untuk memastikan relevansi dan konsistensi informasi dengan the information with the Company’s condition during the reporting
kondisi Perseroan pada periode pelaporan. period.
Tanggapan terhadap Umpan Balik Laporan
Terintegrasi Tahun Sebelumnya
Response to Feedback on the Previous Year's Integrated
Report
[POJK G.3]
Hingga laporan ini diterbitkan, Perseroan tidak menerima masukan As of the issuance of this report, the Company has not received
atau tanggapan melalui lembar umpan balik yang tersedia pada any feedback or responses through the feedback form provided
Laporan Terintegrasi tahun 2024. Setiap tahunnya, Perseroan in the 2024 Integrated Report. Each year, the Company remains
berkomitmen untuk meningkatkan kualitas pelaporan, sehingga committed to improving the quality of its reporting so that this report
laporan ini dapat menjadi sumber informasi yang bermanfaat bagi can serve as a valuable source of information for all stakeholders.
seluruh pemangku kepentingan.
382 Laporan Terintegrasi 2025
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Lembar Umpan Balik
Feedback Sheets
[GRI 2-3, 2-4] [POJK G.2]
Setelah membaca Laporan Terintegrasi PT Samator Indo Gas As you have finished reading this Integrated Report of PT Samator
Tbk, kami mohon kesediaan para pemangku kepentingan untuk Indo Gas Tbk, we would like to ask you as a stakeholder to kindly
memberikan umpan balik dengan mengirim email. provide feedback by filling in this form and sending it via email.
Pertanyaan Setuju Tidak Setuju
Questions Agree Disagree
Laporan ini telah memberikan informasi yang bermanfaat mengenai kinerja ekonomi, sosial, dan lingkungan
Perseroan.
This report has provided useful information on economic, social, and environmental performance of the
Company.
Data dan informasi yang diungkapkan mudah dipahami, lengkap, transparan, dan berimbang.
Data and information disclosed are easy to understand, complete, transparent, and balanced.
Data dan informasi yang disajikan berguna dalam pengambilan keputusan.
Data and information presented are useful for making decision.
Laporan ini menarik dan mudah dibaca.
This report is interesting and easy to read.
Mohon berikan nilai mengenai aspek yang terdapat dalam laporan Please score on aspects presented in this report (1 = most important,
ini (nilai 1 = paling penting, 2 = penting, 3 = tidak penting, 4 = sangat 2 = important, 3 = not important, 4 = very unimportant).
tidak penting).
Kualitas Produk dan Layanan Keberagaman dan Kesetaraan Ekonomi Sirkular
Product and Service Quality Diversity and Equality Circular Economy
Kepuasan Pelanggan Pengelolaan Limbah Tata Kelola Perusahaan dan Transparansi
Customer Satisfaction Waste Processing Governance and Transparancey
Inovasi Produk dan Teknologi Manajemen Energi Privasi dan Keamanan Data
Technology and Product Innovation Energy Management Data Privacy and Security
Peran dalam Infrastruktur Kesehatan Manajemen Perubahan Iklim Hak Asasi Manusia
Role in Healthcare Infrastructure Climate Change Management Human Rights
Hubungan dengan Komunitas Pengelolaan Air dan Efluen Manajemen Hukum dan Regulasi
Relation with the Community Water and Effluent Management Law and Regulations Management
Hidrogen Rendah Karbon dan Terbarukan Konservasi Keanekaragaman Hayati Etika Bisnis dan Integritas
Renewable and Low Carbon Hydrogen Biodiversity Conservation Business Ethic and Integrity
Kesehatan dan Keselamatan Kerja Siklus Hidup Produk Manajemen Rantai Pasokan
Occupational Health and Safety Product Lifecycle Supply Chain Management
Pengembangan Sumber Daya Manusia
Human Resources Development
Mohon berikan komentar/saran/usulan bagi laporan ini. Please provide your comments/suggestions/ideas for this report
………………………………………………………………………………………………………………………………………………………………………......................…………………………………………...........................................................................................
………………………………………………………………………………………………………………………………………………………………………......................…………………………………………...........................................................................................
Profil Anda | Your Profile
Nama | Name ....................................................................................................................................................................................................................
Pekerjaan | Occupation ....................................................................................................................................................................................................................
Institusi/Perusahaan | Institution/Company ....................................................................................................................................................................................................................
Kontak (telepon, email) | Contact (phone, email) ....................................................................................................................................................................................................................
Kategori Pemangku Kepentingan | Category of Stakeholder
Pemerintah | Governance Pelanggan | Customer Karyawan | Employee Mitra Kerja | Business Partners
Media | Media Masyarakat | Community LSM | NGO Lain-Lain, …. | Others, ….
Saran dan tanggapan yang Anda berikan atas informasi yang Sekretaris Perusahaan Gedung UGM Samator Pendidikan Tower A Lt. 5-6
disajikan dalam laporan ini mohon dikirimkan kepada: Corporate Secretary Jl. Dr. Sahardjo No. 83, Manggarai, Tebet
Please send your suggestion and response to information presented Imelda Mulyani Harsono Jakarta Selatan 12850
+6221-83709111, +6221-83709111
in this report to:
corsec@samator.com
www.samatorgas.com
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Index of SEOJK No. 16/SEOJK.04/2021
No Kriteria Halaman
Criteria Page
I. BENTUK LAPORAN TAHUNAN | FORM OF ANNUAL REPORT
1 Laporan Tahunan disajikan dalam bentuk dokumen cetak dan dokumen elektronik. ✔
The Annual Report is presented in the form of printed and electronic documents.
2 Laporan Tahunan yang disajikan dalam bentuk The Annual Report is presented in the form of printed ✔
dokumen cetak, dicetak pada kertas yang berwarna documents, printed on bright coloured paper, of good
terang, berkualitas baik, berukuran A4, dijilid, dan dapat quality, A4 size, bound, and can be reproduced with good
diperbanyak dengan kualitas yang baik. quality.
3 Laporan Tahunan dapat menyajikan informasi berupa The Annual Report can present information in the form ✔
gambar, grafik, tabel, dan/atau diagram dengan of pictures, graphs, tables, and/or diagrams by including
mencantumkan judul dan/atau keterangan yang jelas, clear titles and/or descriptions, so that they are easy to
sehingga mudah dibaca dan dipahami. read and understand.
4 Laporan Tahunan yang disajikan dalam bentuk dokumen The Annual Report presented in electronic document form ✔
elektronik merupakan Laporan Tahunan yang dikonversi is Annual Report converted in portable document format
dalam portable document format (PDF). (PDF).
II. ISI LAPORAN TAHUNAN | ANNUAL REPORT CONTENTS
Laporan Tahunan paling sedikit memuat: The Annual Report should contain at least: ✔
a. Ikhtisar data keuangan penting; a. Summary of key financial information;
b. Informasi saham (jika ada); b. Share information (if any);
c. Laporan Direksi; c. The Board of Directors report;
d. Laporan Dewan Komisaris; d. The Board of Commissioners report;
e. Profil Emiten atau Perusahaan Publik; e. Profile of the Issuer or Public Company;
f. Analisis dan pembahasan manajemen; f. Management discussion and analysis;
g. Tata kelola Emiten atau Perusahaan Publik; g. Issuer or Public Company governance;
h. Tanggung jawab sosial dan lingkungan Emiten atau h. Social and Environmental Responsibility of the Issuer or
Perusahaan Publik; Public Company;
i. Laporan keuangan tahunan yang telah diaudit; dan i. Audited annual Financial Statements; and
j. Surat pernyataan anggota Direksi dan anggota Dewan j. Statement that the Board of Commissioners and the
Komisaris tentang tanggung jawab atas Laporan Board of Directors are fully responsible for the Annual
Tahunan. Report.
III. URAIAN ISI LAPORAN TAHUNAN | DESCRIPTION OF THE ANNUAL REPORT CONTENTS
a. Ikhtisar Data Keuangan Penting Summary of Key Financial Information
Ikhtisar data keuangan penting memuat informasi Summary of key financial information contains financial
keuangan yang disajikan dalam bentuk perbandingan data presented in comparison with previous 3 (three)
selama 3 (tiga) tahun buku atau sejak memulai usahanya financial years or since commencement of business if the
jika Emiten atau Perusahaan Publik tersebut menjalankan Issuer or Public Company commenced the business in less
kegiatan usahanya kurang dari 3 (tiga) tahun, paling sedikit than 3 (three) years ago, shall contain at least:
memuat:
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1. Pendapatan/penjualan; 1. Revenue/sales; 24
2. Laba bruto; 2. Gross profit;
3. Laba (rugi); 3. Profit (loss);
4. Jumlah laba (rugi) yang dapat diatribusikan kepada 4. Total profit (loss) attributable to owners of the parent
pemilik entitas induk dan kepentingan nonpengendali; entity and non-controlling interest;
5. Total laba (rugi) komprehensif; 5. Total comprehensive profit (loss);
6. Jumlah laba (rugi) komprehensif yang dapat 6. Total comprehensive profit (loss) attributable to own-
diatribusikan kepada pemilik entitas induk dan ers of the parent entity and non-controlling interest;
kepentingan non pengendali;
7. Laba (rugi) per saham; 7. Earnings (loss) per share;
8. Jumlah aset; 8. Total assets;
9. Jumlah liabilitas; 9. Total liabilities;
10. Jumlah ekuitas; 10. Total equity;
11. Rasio laba (rugi) terhadap jumlah aset; 11. Profit (loss) to total assets ratio; 25
12. Rasio laba (rugi) terhadap ekuitas; 12. Profit (loss) to equity ratio;
13. Rasio laba (rugi) terhadap pendapatan/penjualan; 13. Profit (loss) to revenue/sales ratio;
14. Rasio lancar; 14. Current ratio;
15. Rasio liabilitas terhadap ekuitas; 15. Liabilities to equity ratio;
16. Rasio liabilitas terhadap jumlah aset; dan 16. Liabilities to total assets ratio; and
17. Informasi dan rasio keuangan lainnya yang relevan. 17. Other relevant information and financial ratios.
b. Informasi Saham Share Information
Informasi saham bagi Perusahaan Terbuka paling sedikit Share information for a Public Company must include at 31
memuat: least:
1. Saham yang telah diterbitkan untuk setiap masa 1. Shares issued for each three-month period in the last
triwulan yang disajikan dalam bentuk perbandingan 2 (two) financial years, presented in comparison form,
selama 2 (dua) tahun buku terakhir, paling sedikit shall at least cover:
memuat:
a. Jumlah saham yang beredar; a. Number of outstanding shares;
b. Kapitalisasi pasar berdasarkan harga pada bursa b. Market capitalization based on the price at the
efek tempat saham dicatatkan; stock exchange where the shares are listed;
c. Harga saham tertinggi, terendah, dan penutupan c. Highest share price, lowest share price, closing
berdasarkan harga pada bursa efek tempat share price at the stock exchange where the
saham dicatatkan; dan shares are listed; and
d. Volume perdagangan pada bursa efek tempat d. Share volume at the stock exchange where the
saham dicatatkan. shares are listed.
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Informasi dalam huruf b), huruf c) dan huruf d) hanya Information in point b), point c) and point d) is disclosed 32
diungkapkan jika sahamnya tercatat di bursa efek; only if the shares are listed on a stock exchange;
2. Dalam hal terjadi aksi korporasi yang menyebabkan 2. In the event of a corporate action that causes a
terjadinya perubahan pada saham, seperti change in shares, such as a stock split, reverse stock,
pemecahan saham (stock split), penggabungan stock dividends, bonus shares, changes in the nominal
saham (reverse stock), dividen saham, saham bonus, value of shares, issuance of convertible securities,
perubahan nilai nominal saham, penerbitan efek as well as additions and reductions in capital, share
konversi, serta penambahan dan pengurangan modal, information as referred to in number 1) shall be added
informasi saham sebagaimana dimaksud pada angka by an explanation of at least:
1) ditambahkan penjelasan paling sedikit mengenai:
a. Tanggal pelaksanaan aksi korporasi; a. Date of corporate action;
b. Rasio pemecahan saham (stock split), b. Ratio of stock split, reverse stock, stock dividend,
penggabungan saham (reverse stock), dividen bonus shares, total convertible securities issued,
saham, saham bonus, jumlah efek konversi yang and changes in the nominal value of shares;
diterbitkan, dan perubahan nilai nominal saham;
c. Jumlah saham beredar sebelum dan sesudah aksi c. Number of outstanding shares before and after
korporasi; corporate action;
d. Jumlah efek konversi yang dilaksanakan (jika ada); d. The number of convertible securities exercised (if
dan any); and
e. Harga saham sebelum dan sesudah aksi korporasi. e. Share price before and after corporate action.
3. Dalam hal terjadi penghentian sementara perdagangan 3. In the event that the Company’s shares were 32
saham (suspension) dan/atau pembatalan pencatatan suspended and/or delisted from trading during the
saham (delisting) dalam tahun buku, dijelaskan financial year, then the Company shall provide reasons
alasan penghentian sementara perdagangan saham for the suspension and/or delisting; and
(suspension) dan/atau pembatalan pencatatan saham
(delisting) tersebut; dan
4. Dalam hal penghentian sementara perdagangan 4. In the event that the suspension and/ or delisting as 32
saham (suspension) sebagaimana dimaksud pada referred to in point 3) was still in effect until the date
angka 3) dan/atau proses pembatalan pencatatan of the Annual Report, then the Company shall also
saham (delisting) masih berlangsung hingga akhir explain the corporate actions taken by the Company
periode Laporan Tahunan, dijelaskan tindakan in resolving the suspension and/or delisting.
yang dilakukan untuk menyelesaikan penghentian
sementara perdagangan saham (suspension) dan/atau
pembatalan pencatatan saham (delisting) tersebut.
c. Laporan Direksi The Board of Directors Report
Laporan Direksi paling sedikit memuat uraian singkat The Board of Directors Report must at least include a brief 52-64
mengenai: description of:
1. Kinerja Emiten atau Perusahaan Publik, paling sedikit 1. Issuer or Public Company performance, at least
memuat: contains:
a. Strategi dan kebijakan strategis Emiten atau a. The Issuer or Public Company’s strategy and
Perusahaan Publik; strategic policies;
b. Peranan Direksi dalam perumusan strategi dan b. Role of the Board of Directors in developing the
kebijakan strategis Emiten atau Perusahaan Publik; Issuer or Public Company’s strategies and strategic
policies;
c. Proses yang dilakukan Direksi untuk memastikan c. Process carried out by the Board of Directors to
implementasi strategi Emiten atau Perusahaan ensure the implementation of the Issuer or the
Publik; Public Company’s strategies;
d. Perbandingan antara hasil yang dicapai dengan d. Comparison between achievement of results and
yang ditargetkan Emiten atau Perusahaan Publik; targets of the Issuer or Public Company; and
dan
e. Kendala yang dihadapi Emiten atau Perusahaan e. Challenges faced by the Issuer or Public Company;
Publik.
2. Gambaran tentang prospek usaha Emiten atau 2. Description on the Issuer or Public Company’s business
Perusahaan Publik; dan prospects; and
3. Penerapan tata kelola Emiten atau Perusahaan Publik. 3. Implementation of good corporate governance at the
Issuer or Public Company.
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d. Laporan Dewan Komisaris The Board of Commissioners Report
Laporan Dewan Komisaris paling sedikit memuat uraian The Board of Commissioners Report must at least include 44-51
singkat mengenai: a brief description of:
1. Penilaian terhadap kinerja Direksi mengenai 1. Assessment on the performance of the Board of
pengelolaan Emiten atau Perusahaan Publik, termasuk Directors in managing the Issuer or Public Company,
pengawasan Dewan Komisaris dalam perumusan dan including the Board of Commissioner’s supervision on
implementasi strategi Emiten atau Perusahaan Publik the development and implementation of the Issuer or
yang dilakukan oleh Direksi; Public Company’s strategies by the Board of Directors;
2. Pandangan atas prospek usaha Emiten atau
Perusahaan Publik yang disusun oleh Direksi; dan 2. View on the Issuer or Public Company’s business
3. Pandangan atas penerapan tata kelola Emiten atau prospects as developed by the Board of Directors; and
Perusahaan Publik. 3. View on the implementation of the Issuer or Public
Company’s governance.
e. Profil Emiten atau Perusahaan Publik Profile of the Issuer or Public Company
Profil Emiten atau Perusahaan Publik paling sedikit memuat Profile of the Issuer or Public Company must at least con- 68-69
informasi: tain information as follows:
1. Nama Emiten atau Perusahaan Publik termasuk 1. Name of the Issuer or Public Company, including
apabila terdapat perubahan nama, alasan perubahan, change of name, reason of change, and the effective
dan tanggal efektif perubahan nama pada tahun buku. date of the change of name during the financial year.
2. Akses terhadap Emiten atau Perusahaan Publik 2. Access to the Issuer or Public Company, including
termasuk kantor cabang atau kantor perwakilan branch office or representative office, where public
yang memungkinkan masyarakat dapat memperoleh can have access of information of the Issuer or Public
informasi mengenai Emiten atau Perusahaan Publik, Company, which include:
meliputi:
a. Alamat; a. Address;
b. Nomor telepon; b. Telephone number;
c. Alamat surat elektronik; dan c. Email address; and
d. Alamat situs web. d. Website address.
3. Riwayat singkat Emiten atau Perusahaan Publik. 3. Brief history of the Issuer or Public Company. 69-71
4. Visi dan misi Emiten atau Perusahaan Publik serta 4. The Issuer or Public Company’s vision and mission as 74-76
budaya perusahaan (corporate culture) atau nilai-nilai well as corporate culture or Company values.
perusahaan.
5. Kegiatan usaha menurut anggaran dasar terakhir, 5. Line of business according to the latest Articles of 76-80
kegiatan usaha yang dijalankan pada tahun buku, Association, line of business carried out during the
serta jenis barang dan/atau jasa yang dihasilkan. financial year, and types of products and/or services
produced.
6. Wilayah operasional Emiten atau Perusahaan Publik; 6. The Issuer or Public Company’ operational area; 82-83
wilayah operasional merupakan wilayah atau daerah operational area is the region or area of operational
pelaksanaan kegiatan operasional atau jangkauan dari activities or the coverage of the Company's
kegiatan operasional perusahaan. operational activities.
7. Struktur organisasi Emiten atau Perusahaan Publik 7. The Issuer or Public Company’s organizational 84-85
dalam bentuk bagan, paling sedikit sampai dengan structure in chart form, at least includes 1 level below
struktur 1 (satu) tingkat di bawah Direksi termasuk the Board of Directors, including committees under the
komite di bawah Direksi (jika ada) dan komite di bawah Board of Directors (if any) and committees under the
Dewan Komisaris, disertai dengan nama dan jabatan. Board of Commissioners, with the name and position.
8. Daftar keanggotaan asosiasi industri baik dalam skala 8. List of industry association memberships both on 41
nasional maupun internasional yang berkaitan dengan a national and international scale related to the
penerapan keuangan berkelanjutan. implementation of sustainable finance.
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9. Profil Direksi, paling sedikit memuat: 9. Profile the Board of Directors, at least contains: 86,
a. Nama dan jabatan yang sesuai dengan tugas dan a. Name and position according to the duties and 97-102
tanggung jawab; responsibilities;
b. Foto terbaru; b. Latest photograph;
c. Usia; c. Age;
d. Kewarganegaraan; d. Citizenship;
e. Riwayat pendidikan dan/atau sertifikasi; e. Educational history and/or certification;
f. Riwayat jabatan, meliputi informasi: f. History of position, covering information on:
• Dasar hukum pengangkatan sebagai anggota • Legal basis of appointment as member of the
Direksi pada Emiten atau Perusahaan Publik Board of Directors on the said Issuer or Public
yang bersangkutan; Company;
• Rangkap jabatan, baik sebagai anggota • Concurrent position, as member of the
Direksi, anggota Dewan Komisaris, dan/ Board of Directors, member of the Board
atau anggota komite serta jabatan lainnya of Commissioners, and/or member of
baik di dalam maupun di luar Emiten atau committee, and other position in or outside the
Perusahaan Publik. Dalam hal anggota Issuer or Public Company. In the event that the
Direksi tidak memiliki rangkap jabatan, maka member of the Board of Directors does not
diungkapkan mengenai hal tersebut; dan have concurrent position, such matter shall be
• Pengalaman kerja beserta periode waktunya disclosed; and
baik di dalam maupun di luar Emiten atau • Working experience and service period in and
Perusahaan Publik; outside the Issuer or Public Company;
g. Hubungan afiliasi dengan anggota Direksi lainnya, g. Affiliation with other members of the
anggota Dewan Komisaris, pemegang saham Board of Directors, members of the Board
utama, dan pengendali baik langsung maupun of Commissioners, Major and Controlling
tidak langsung sampai kepada pemilik individu, Shareholders, either directly or indirectly to
meliputi nama pihak yang terafiliasi. Dalam individual owners, including names of affiliated
hal anggota Direksi tidak memiliki hubungan parties. In the event that a member of the Board
afiliasi, maka Emiten atau Perusahaan Publik of Directors has no affiliation, the Issuer or Public
mengungkapkan hal tersebut; Company shall disclose this matter;
h. Perubahan komposisi anggota Direksi dan alasan h. Changes in the composition the Board of Directors
perubahannya; dan and the reasons for the changes; and
i. Dalam hal tidak terdapat perubahan komposisi i. In the event that there are no changes in the
anggota Direksi, maka diungkapkan mengenai hal composition of the Board of Directors, this shall be
tersebut. disclosed.
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10. Profil Dewan Komisaris, paling sedikit memuat: 10. Profile of the Board of Commissioners, at least 86-96
a. Nama dan jabatan; contains:
b. Foto terbaru; a. Name and position;
c. Usia; b. Latest photograph;
d. Kewarganegaraan; c. Age;
e. Riwayat pendidikan dan/atau sertifikasi; d. Citizenship;
f. Riwayat jabatan, meliputi informasi: e. Educational history and/or certification;
• Dasar hukum pengangkatan sebagai anggota f. History of position, covering information on:
Dewan Komisaris; • Legal basis of appointment as member of the
• Dasar hukum pengangkatan pertama Board of Commissioner;
kali sebagai anggota Dewan Komisaris • Legal basis of the first appointment as
yang merupakan komisaris independen member of the Board of Commissioners who
pada Emiten atau Perusahaan Publik yang is also Independent Commissioner at the said
bersangkutan; dan Issuer or Public Company; and
• Rangkap jabatan, baik sebagai anggota • Concurrent position, as member of the Board
Dewan Komisaris, anggota Direksi, dan/ of Commissioner, member of the Board of
atau anggota komite serta jabatan lainnya Directors, and/or member of committee, and
baik di dalam maupun di luar Emiten atau other position in or outside the Issuer or the
Perusahaan Publik. Dalam hal anggota Dewan Public Company. In the event that the member
Komisaris tidak memiliki rangkap jabatan, of the Board of Commissioners does not have
maka diungkapkan mengenai hal tersebut. concurrent position, such matter shall be
disclosed.
g. Pengalaman kerja beserta periode waktunya baik g. Working experience and service period in and
di dalam maupun di luar Emiten atau Perusahaan outside the Issuer or Public Company;
Publik;
h. Hubungan afiliasi dengan anggota Dewan h. Affiliation with other members of the Board
Komisaris lainnya, pemegang saham utama, dan of Commissioner, Major and Controlling
pengendali baik langsung maupun tidak langsung Shareholders, either directly or indirectly to
sampai kepada pemilik individu, meliputi nama individual owners, including names of affiliated
pihak yang terafiliasi; parties;
i. Dalam hal anggota Dewan Komisaris tidak
memiliki hubungan afiliasi, maka Emiten atau i. In the event that a member of the Board of
Perusahaan Publik mengungkapkan hal tersebut; Commissioners has no affiliation, the Issuer or
j. Pernyataan independensi komisaris independen Public Company shall disclose this matter;
dalam hal komisaris independen telah menjabat j. Statement of independence of Independent
lebih dari 2 (dua) periode; dan Commissioner in the event that the Independent
Commissioner has been appointed for more than
2 periods; and
k. Perubahan komposisi anggota Dewan Komisaris k. Changes in the composition of the Board of
dan alasan perubahannya. Dalam hal tidak Commissioners and the reasons for the changes.
terdapat perubahan komposisi anggota Dewan In the event that there is no change in the
Komisaris, maka diungkapkan mengenai hal composition of the Board of Commissioners, this
tersebut. matter shall be disclosed.
11. Dalam hal terdapat perubahan susunan anggota 11. In the event of changes in the composition of the ✔
Direksi dan/atau anggota Dewan Komisaris yang Board of Directors and/or the Board of Commissioners
terjadi setelah tahun buku berakhir sampai dengan occurring after the end of the financial year until
batas waktu penyampaian Laporan Tahunan, susunan the deadline for submitting the Annual Report, the
yang dicantumkan dalam Laporan Tahunan adalah composition presented in the Annual Report shall
susunan anggota Direksi dan/atau anggota Dewan include both the latest and previous compositions
Komisaris yang terakhir dan sebelumnya. of the Board of Directors and/or the Board of
Commissioners.
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12. Jumlah karyawan menurut jenis kelamin, jabatan, 12. Number of employees based on gender, position, age, 344-345
usia, tingkat pendidikan, dan status ketenagakerjaan education level, and employment status (permanent/
(tetap/kontrak) dalam tahun buku; Pengungkapan non-permanent) during the financial year; Information
informasi dapat disajikan dalam bentuk tabel. disclosure may be presented in tabular format.
13. Nama pemegang saham dan persentase kepemilikan 13. Names of the Shareholders and ownership 104-105
pada awal dan akhir tahun buku, yang terdiri dari percentage at the beginning and the end of the
informasi mengenai: financial year, consist information on:
a. Pemegang saham yang memiliki 5% (lima persen) a. Shareholders having 5% (five percent) or more
atau lebih saham Emiten atau Perusahaan Publik; shares of the Issuer or the Public Company;
b. Anggota Direksi dan anggota Dewan Komisaris b. Members of the Board of Commissioners and the
yang memiliki saham Emiten atau Perusahaan Board of Directors who own shares of the Issuer or
Publik. Dalam hal seluruh anggota Direksi dan/ the Public Company. In the event that all members
atau seluruh anggota Dewan Komisaris tidak of the Board of Commissioners and the Board of
memiliki saham, maka diungkapkan mengenai hal Directors do not have shares, such matter shall be
tersebut; dan disclosed; and
c. Kelompok pemegang saham masyarakat, yaitu c. Groups of public Shareholders or groups of
kelompok pemegang saham yang masing-masing Shareholders, each with less 5% (five percent)
memiliki kurang dari 5% (lima persen) saham share ownership of the Issuer or the Public
Emiten atau Perusahaan Publik. Company.
Informasi di atas dapat disajikan dalam bentuk tabel. The information above may be presented in tabular
format.
14. Persentase kepemilikan tidak langsung atas saham 14. The percentage of indirect ownership of the shares 105
Emiten atau Perusahaan Publik oleh anggota Direksi of the Issuer or Public Company by members of the
dan anggota Dewan Komisaris pada awal dan akhir Board of Directors and Board of Commissioners at
tahun buku, termasuk informasi mengenai pemegang the beginning and end of the financial year, including
saham yang terdaftar dalam daftar pemegang information on the Shareholders registered in the
saham untuk kepentingan kepemilikan tidak langsung Shareholder Register for the benefit of indirect
anggota Direksi dan anggota Dewan Komisaris. ownership of members of the Board of Directors and
Board of Commissioners.
Dalam hal seluruh anggota Direksi dan/atau seluruh In the event that all members of the Board of Directors
anggota Dewan Komisaris tidak memiliki kepemilikan and Board of Commissioners do not have indirect
tidak langsung atas saham Emiten atau Perusahaan ownership of shares of the Issuer or Public Company,
Publik, maka diungkapkan mengenai hal tersebut. such matter shall be disclosed.
15. Jumlah pemegang saham dan persentase kepemilikan 15. Number of Shareholder and ownership percentage at 105
per akhir tahun buku berdasarkan klasifikasi: the end of the financial year, by classifications of:
a. Kepemilikan institusi lokal; a. Ownership of local institutions;
b. Kepemilikan institusi asing; b. Ownership of foreign institutions;
c. Kepemilikan individu lokal; dan c. Ownership of local individual; and
d. Kepemilikan individu asing. d. Ownership of foreign individual.
16. Informasi mengenai Pemegang Saham Utama dan 16. Information on Major and Controlling Shareholders 105
Pengendali Emiten atau Perusahaan Publik, baik of the Issuer or Public Company, directly or indirectly,
langsung maupun tidak langsung, sampai kepada and up to the individual owner shall be presented in
pemilik individu, yang disajikan dalam bentuk skema the form of scheme or diagram.
atau bagan.
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17. Nama Entitas Anak, perusahaan asosiasi, perusahaan 17. Name of Subsidiaries, Associated Companies, Joint 114-15
ventura bersama dimana Emiten atau Perusahaan Venture where the Issuer or Public Company has
Publik memiliki pengendalian bersama entitas (jika common control of the entity (if any), percentage
ada), beserta persentase kepemilikan saham, bidang of stock ownership, line of business, total assets,
usaha, total aset, dan status operasi Entitas Anak, and operating status of Subsidiaries, Associated
perusahaan asosiasi, perusahaan ventura bersama; Companies, Joint Venture; for Subsidiaries, include
Untuk Entitas Anak, ditambahkan informasi mengenai information of the addresses of the said Subsidiaries.
alamat Entitas Anak tersebut.
18. Kronologis pencatatan saham, jumlah saham, nilai 18. Chronology of issuance, number of shares, shares par 108
nominal, dan harga penawaran dari awal pencatatan value, and offering price from the beginning of listing
hingga akhir tahun buku serta nama bursa efek to the end of the financial year and name of stock
dimana saham Emiten atau Perusahaan Publik exchange where the Issuer or the Company shares
dicatatkan, termasuk pemecahan saham (stock are listed,(including stock splits, reverse stocks, stock
split), penggabungan saham (reverse stock), dividen dividends, bonus shares, and changes in the nominal
saham, saham bonus, dan perubahan nilai nominal value of shares, implementation of convertible
saham, pelaksanaan efek konversi, pelaksanaan securities, implementation of additional and reduced
penambahan dan pengurangan modal (jika ada). capital (if any).
19. Informasi pencatatan efek lainnya selain efek 19. Information on the listing of other securities besides 108
sebagaimana dimaksud pada angka 18), yang belum those mentioned in point 18), that are not due in
jatuh tempo pada tahun buku paling sedikit memuat the financial year shall at least contain name of
nama efek, tahun penerbitan, tingkat suku bunga/ the securities, year of issuance, interest rate/yield,
imbal hasil, tanggal jatuh tempo, nilai penawaran, dan maturity date, offering value, and securities rating (if
peringkat efek (jika ada). any).
20. Informasi penggunaan jasa akuntan publik (AP) dan 20. Information on the use of a Public Accountant (AP) 116
kantor akuntan publik (KAP) beserta jaringan/asosiasi/ and a Public Accounting firm (KAP) services and their
aliansinya meliputi: networks/associations/alliances contains:
a. Nama dan alamat; a. Name and address;
b. Periode penugasan; b. Period of assignment;
c. Informasi jasa audit dan/atau non audit yang c. Information on audit and/or non-audit services
diberikan; provided;
d. Biaya jasa (fee) audit dan/atau non audit untuk d. Audit and/or non-audit fees for each assignment
masing-masing penugasan yang diberikan selama given during the financial year; and
tahun buku; dan
e. Dalam hal AP dan KAP beserta jaringan/asosiasi/ e. In the event that the appointed AP and KAP and
aliansinya, yang ditunjuk tidak memberikan jasa their network/association/alliance do not provide
non audit, maka diungkapkan mengenai informasi non-audit services, then such information shall be
tersebut; dan disclosed; and
Pengungkapan informasi penggunaan jasa AP dan KAP Disclosure of information on the use of Public
beserta jaringan/asosiasi/aliansinya dapat disajikan Accountant (AP) and Public Accounting Firm (KAP)
dalam bentuk tabel. services, along with their networks/associations/
alliances, may be presented in tabular format.
21. Nama dan alamat lembaga dan/atau profesi 21. Name and address of capital market supporting 117-119
penunjang pasar modal selain AP dan KAP. institutions and/or professionals other than AP and
KAP.
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f. Analisis dan Pembahasan Manajemen Management Discussion and Analysis
Analisis dan pembahasan manajemen memuat analisis The management discussion and analysis include an
dan pembahasan mengenai laporan keuangan dan analysis and discussion of the Financial Statements and
informasi penting lainnya dengan penekanan pada other important information, with an emphasis on material
perubahan material yang terjadi dalam tahun buku, yaitu changes that occurred during the financial year, covering
paling sedikit memuat: at least the following:
1. Tinjauan operasi per segmen usaha sesuai dengan 1. Operational review per business segment, 132-134
jenis industri Emiten atau Perusahaan Publik, paling according to the type of industry of the Issuer or
sedikit mengenai: Public Company, at least contains:
a. Produksi, yang meliputi proses, kapasitas, dan a. Production, including process, capacity, and
perkembangannya; growth;
b. Pendapatan/penjualan; dan b. Revenue/sales; and
c. Profitabilitas. c. Profitability.
2. Kinerja keuangan komprehensif yang mencakup 2. Comprehensive financial performance which includes 134-139
perbandingan kinerja keuangan dalam 2 (dua) tahun a comparison between the financial performance
buku terakhir, penjelasan tentang penyebab adanya of the last 2 (two) financial years, explanation of the
perubahan dan dampak perubahan tersebut, paling causes of the change and the impact of the change,
sedikit mengenai: at least regarding:
a. Aset lancar, aset tidak lancar, dan total aset; a. Current assets, non-current assets, and total assets;
b. Liabilitas jangka pendek, liabilitas jangka panjang, b. Current liabilities, non-current liabilities, and total
dan total liabilitas; liabilities;
c. Ekuitas; c. Equity;
d. Pendapatan/penjualan, beban, laba (rugi), d. Sales/revenues, expenses, profit (loss), other
penghasilan komprehensif lain, dan total laba comprehensive income, and total comprehensive
(rugi) komprehensif; dan profit (loss); and
e. Arus kas. e. Cash flows.
3. Kemampuan membayar utang atau kewajiban 3. Debt service ability or obligation by presenting 140
dengan menyajikan perhitungan rasio yang relevan. relevant ratio calculations.
4. Tingkat kolektibilitas piutang Emiten atau Perusahaan 4. Receivables turnover ratio of the Issuer or Public 141-142
Publik dengan menyajikan perhitungan rasio yang Company by presenting relevant ratio calculations.
relevan.
5. Struktur modal (capital structure) dan kebijakan 5. Capital structure and the management’s capital 142-143
manajemen atas struktur modal (capital structure) structure policy Including the basis for determining the
tersebut disertai dasar penentuan kebijakan dimaksud. said policy.
6. Bahasan mengenai ikatan yang material untuk 6. Presentation of material commitments for capital 143
investasi barang modal dengan penjelasan paling goods investment with explanation at least contains:
sedikit memuat:
a. Tujuan dari ikatan tersebut; a. The purpose of such commitments;
b. Sumber dana yang diharapkan untuk memenuhi b. Source of funds expected to fulfill the said
ikatan tersebut; commitments;
c. Mata uang yang menjadi denominasi; dan c. Currency of denomination; and
d. Langkah yang direncanakan Emiten atau d. Steps taken by the Issuer or Public Company to
Perusahaan Publik untuk melindungi risiko dari protect the position of a related foreign currency
posisi mata uang asing yang terkait. against risks.
7. Bahasan mengenai investasi barang modal yang 7. Presentation of capital goods investment which was 143-144
direalisasikan dalam tahun buku terakhir, paling sedikit realized in the last financial year, at least contains:
memuat:
a. Jenis investasi barang modal; a. Type of capital goods investment;
b. Tujuan investasi barang modal; dan b. Purpose of capital goods investment; and
c. Nilai investasi barang modal yang dikeluarkan. c. Amount of capital goods investment incurred.
8. Informasi dan fakta material yang terjadi setelah 8. Information and material facts occurred after the 147
tanggal laporan akuntan (jika ada). accountant's report date (if any).
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9. Prospek usaha dari Emiten atau Perusahaan Publik 9. The Issuer or Public Company’s business prospects 145-146
dikaitkan dengan kondisi industri, ekonomi secara related to the industrial condition, general economy,
umum dan pasar internasional disertai data and international market, accompanied by
pendukung kuantitatif dari sumber data yang layak quantitative supporting data from reliable data
dipercaya. sources.
10. Perbandingan antara target/proyeksi pada awal tahun 10. Comparison between targets/projections at beginning 145
buku dengan hasil yang dicapai (realisasi), mengenai: of financial year with the results achieved (realization),
information on:
a. Pendapatan/penjualan; a. Revenue/sales;
b. Laba (rugi); b. Profit (loss);
c. Struktur modal (capital structure); atau c. Capital structure; or
d. Hal lainnya yang dianggap penting bagi Emiten d. Other matters deemed necessary by the Issuer or
atau Perusahaan Publik. Public Company.
11. Target/proyeksi yang ingin dicapai Emiten atau 11. Targets/projections to be achieved by the Issuer or 147
Perusahaan Publik untuk 1 (satu) tahun mendatang, Public Company for the next 1 (one) year, on:
mengenai:
a. Pendapatan/penjualan; a. Revenue/sales;
b. Laba (rugi); b. Profit (loss);
c. Struktur modal (capital structure); c. Capital structure;
d. Kebijakan dividen; atau d. Dividend policy; and
e. Hal lainnya yang dianggap penting bagi Emiten e. Other matters deemed necessary by the Issuer or
atau Perusahaan Publik. Public Company.
12. Aspek pemasaran atas barang dan/atau jasa Emiten 12. The marketing aspects of the Issuer or Public 127-129
atau Perusahaan Publik, paling sedikit mengenai Company's goods and/or services, including at least
strategi pemasaran dan pangsa pasar. the marketing strategy and market share.
13. Uraian mengenai dividen selama 2 (dua) tahun buku 13. Presentation on the dividend for the last 2 (two) 148
terakhir, paling sedikit: financial years, at least contains:
a. Kebijakan dividen, antara lain memuat informasi a. Dividend policy, including information on the
persentase jumlah dividen yang dibagikan percentage of dividend amount distributed to net
terhadap laba bersih; income;
b. Tanggal pembayaran dividen kas dan/atau b. Payment date of cash dividend and/or distribution
tanggal distribusi dividen nonkas; date of non-cash dividend;
c. Jumlah dividen per saham (kas dan/atau non kas); c. Amount of dividend per share (cash and/or non-
dan cash); and
d. Jumlah dividen per tahun yang dibayar. d. Amount of dividend paid per year.
Pengungkapan informasi dapat disajikan dalam bentuk Information disclosure may be presented in tabular
tabel. Dalam hal Emiten atau Perusahaan Publik tidak format. In the event that the Issuer or Public Company has
membagikan dividen dalam 2 (dua) tahun terakhir, maka not distributed dividends in the past two years, this shall be
diungkapkan mengenai hal tersebut. disclosed.
14. Realisasi penggunaan dana hasil penawaran umum, 14. Use of proceeds from public offerings, under the 149
dengan ketentuan: condition:
a. Dalam hal selama tahun buku, Emiten memiliki a. In the event that during the financial year, the
kewajiban menyampaikan laporan realisasi Issuer has an obligation to submit a report on the
penggunaan dana, maka diungkapkan realisasi realization of use of proceeds, the cumulative
penggunaan dana hasil penawaran umum secara realization of use of proceeds from public
kumulatif sampai dengan akhir tahun buku; dan offerings until the end of financial year shall be
disclosed; and
b. Dalam hal terdapat perubahan penggunaan dana b. In the event that there is a change in the use
sebagaimana diatur dalam Peraturan Otoritas of proceeds as stipulated in Financial Services
Jasa Keuangan mengenai laporan realisasi Authority Regulation on Realization Report on the
penggunaan dana hasil penawaran umum, maka Use of Proceeds from Public Offering, the Issuer
Emiten menjelaskan perubahan tersebut. shall explain such change.
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15. Informasi material (jika ada), antara lain mengenai 15. Material information (if any) among others on 150
investasi, ekspansi, divestasi, penggabungan/ investment, expansion, divestment, business merger/
peleburan usaha, akuisisi, restrukturisasi utang/ modal, consolidation, acquisition, debt/capital restructuring,
transaksi material, transaksi afiliasi, dan transaksi affiliated transactions, and transactions containing
benturan kepentingan, yang terjadi pada tahun buku, conflict of interest that occurred during the financial
paling sedikit memuat: year, at least contains:
a. Tanggal, nilai, dan objek transaksi; a. Transaction date, value, and object;
b. Nama pihak yang melakukan transaksi; b. Name of transacting parties;
c. Sifat hubungan afiliasi (jika ada); c. Nature of affiliations (if any);
d. Penjelasan mengenai kewajaran transaksi; d. Description of the fairness of the transaction;
e. Pemenuhan ketentuan terkait; dan e. Compliance with related rules and regulations;
f. Dalam hal terdapat hubungan afiliasi, selain and
mengungkapkan informasi sebagaimana f. In the event that there is an affiliation relationship,
dimaksud dalam huruf a) sampai dengan apart from disclosing the information as referred
huruf e), Emiten atau Perusahaan Publik juga to in point a) to point e), the Issuer or Public
mengungkapkan informasi: Company also discloses information on:
• Pernyataan Direksi bahwa transaksi afiliasi • A statement from the Board of Directors
telah melalui prosedur yang memadai that the affiliate transaction has gone
untuk memastikan bahwa transaksi afiliasi through adequate procedures to ensure
dilaksanakan sesuai dengan praktik bisnis that the affiliate transaction is carried out in
yang berlaku umum antara lain dilakukan accordance with generally accepted business
dengan memenuhi prinsip transaksi yang practices, by complying with the arms-length
wajar (arms-length principle); dan principle; and
• Peran Dewan Komisaris dan komite audit • The role of the Board of Commissioners
dalam melakukan prosedur yang memadai and the Audit Committee in carrying out
untuk memastikan bahwa transaksi afiliasi adequate procedures to ensure that affiliated
dilaksanakan sesuai dengan praktik bisnis transactions are carried out in accordance
yang berlaku umum antara lain dilakukan with generally accepted business practices, by
dengan memenuhi prinsip transaksi yang complying with the arms-length principle.
wajar (arms-length principle).
g. Untuk transaksi afiliasi atau transaksi material g. For affiliate transactions or material transactions
yang merupakan kegiatan usaha yang dijalankan which are business activities carried out in order
dalam rangka menghasilkan pendapatan usaha to generate business income and are carried
dan dijalankan secara rutin, berulang, dan/atau out routinely, repeatedly, and/or continuously,
berkelanjutan, ditambahkan penjelasan bahwa an explanation is added that the affiliated
transaksi afiliasi atau transaksi material tersebut transactions or material transactions are business
merupakan kegiatan usaha yang dijalankan activities carried out in order to generate business
dalam rangka menghasilkan pendapatan usaha income and are carried out routinely, repeatedly,
dan dijalankan secara rutin, berulang, dan/atau and/or continuously. In the event that the affiliated
berkelanjutan; Dalam hal transaksi afiliasi atau transactions or material transactions referred
transaksi material dimaksud telah diungkapkan to have been disclosed in the annual financial
dalam laporan keuangan tahunan, ditambahkan statements, information regarding references to
informasi mengenai rujukan pengungkapan dalam disclosure is added in the said Annual Financial
laporan keuangan tahunan tersebut; Statements;
h. Untuk pengungkapan transaksi afiliasi dan/ h. For disclosure of affiliated transactions and/or
atau transaksi benturan kepentingan yang conflict of interest transactions resulting from
merupakan hasil pelaksanaan transaksi afiliasi the implementation of affiliated transactions
dan/atau transaksi benturan kepentingan yang and/or conflict of interest transactions that have
telah disetujui pemegang saham independen, been approved by independent Shareholders,
ditambahkan informasi mengenai tanggal additional information regarding the date of the
pelaksanaan RUPS yang menyetujui transaksi GMS which approved the affiliated transactions
afiliasi dan/atau transaksi benturan kepentingan and/or conflict of interest transactions is added;
tersebut; dan and
i. Dalam hal tidak terdapat transaksi afiliasi dan/ i. In the event that there is no affiliated transaction
atau transaksi benturan kepentingan, maka and/or conflict of interest transaction, then this
diungkapkan mengenai hal tersebut. shall be disclosed.
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16. Perubahan ketentuan peraturan perundang undangan 16. Amendments to laws and regulations which have a 151
yang berpengaruh signifikan terhadap Emiten atau significant effect on the Issuer or Public Company with
Perusahaan Publik dan dampaknya terhadap laporan the impact on the Financial Statements (if any).
keuangan (jika ada).
17. Perubahan kebijakan akuntansi, alasan dan 17. Changes in accounting policies, with the reasons and 151
dampaknya terhadap laporan keuangan (jika ada). impact on the Financial Statements (if any).
g. Tata Kelola Emiten atau Perusahaan Publik The Issuer or Public Company Corporate Governance
Tata kelola Emiten atau Perusahaan Publik paling sedikit The Issuer or Public Company Corporate Governance
memuat uraian singkat mengenai: must at least contain brief description on:
1. RUPS, paling sedikit memuat: 1. GMS, at least contains: 196-210
a. Informasi mengenai keputusan RUPS pada tahun a. Information regarding the resolutions of the GMS
buku dan 1 (satu) tahun sebelum tahun buku in the financial year and 1 (one) year prior to the
meliputi: financial year include:
• Keputusan RUPS pada tahun buku dan 1 (satu) • GMS resolutions from the financial year and
tahun sebelum tahun buku yang direalisasikan 1 (one) year prior that were implemented
pada tahun buku; dan during the financial year; and
• Keputusan RUPS pada tahun buku dan • GMS resolutions from the financial year
1 (satu) tahun sebelum tahun buku yang and 1 (one) year prior that have not been
belum direalisasikan beserta alasan belum implemented, along with the reasons for their
direalisasikan; non-implementation;
b. Dalam hal Emiten atau Perusahaan Publik b. In the event that the Issuer or Public Company
menggunakan pihak independen dalam uses an independent party in the conduct of the
pelaksanaan RUPS untuk melakukan perhitungan GMS to calculate the votes, then this matter shall
suara, maka diungkapkan mengenai hal tersebut. be disclosed.
2. Direksi, paling sedikit memuat: 2. The Board of Directors, at least contains: 230-231
a. Tugas dan tanggung jawab masing-masing a. The duties and responsibilities of each member of
anggota Direksi; Informasi mengenai tugas dan the Board of Directors; Information on the duties
tanggung jawab masing-masing anggota Direksi and responsibilities of each member of the Board
diuraikan dan dapat disajikan dalam bentuk tabel; of Directors is outlined and may be presented in
tabular format.
b. Pernyataan bahwa Direksi memiliki pedoman atau b. Statement that the Board of Directors already has 228
piagam (charter) Direksi; Board Manual or Charter;
c. Kebijakan dan pelaksanaan frekuensi rapat Direksi, c. Policies and implementation of the frequency 232-234
rapat Direksi bersama Dewan Komisaris, dan of meetings of the Board of Directors, meetings
tingkat kehadiran anggota Direksi dalam rapat of the Board of Directors with the Board of
tersebut termasuk kehadiran dalam RUPS; Commissioners, and the level of attendance of
members of the Board of Directors in the meeting
including attendance at the GMS;
Informasi tingkat kehadiran anggota Direksi dalam rapat Information on the attendance level of Board of Directors
Direksi, rapat Direksi bersama Dewan Komisaris, atau RUPS members in Board of Directors meetings, joint meetings
dapat disajikan dalam bentuk tabel. with the Board of Commissioners, or GMS may be
presented in tabular format.
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d. Pelatihan dan/atau peningkatan kompetensi d. Training and/or competency development of 234-237
anggota Direksi: members of the Board of Directors;
• Kebijakan pelatihan dan/atau peningkatan • Policy on competency training and/or
kompetensi anggota Direksi, termasuk development of members of the Board of
program orientasi bagi anggota Direksi yang Directors, including an orientation program for
baru diangkat (jika ada); dan newly appointed members of the Board of
Directors (if any); and
• Pelatihan dan/atau peningkatan kompetensi • Competency training and/or development
yang diikuti anggota Direksi dalam tahun buku attended by members of the Board of
(jika ada). Directors in the financial year (if any).
e. Penilaian Direksi terhadap kinerja komite yang e. The Board of Directors’ assessment of the N/A
mendukung pelaksanaan tugas Direksi pada tahun performance of committees supporting the
buku paling sedikit memuat: implementation of Board of Directors’ duties for
the financial year at least contains:
• Prosedur penilaian kinerja; dan • Performance assessment procedures; and
• Kriteria yang digunakan seperti capaian • The criteria used, such as performance
kinerja selama tahun buku, kompetensi dan achievements during the financial year,
kehadiran dalam rapat. competency, and attendance at meetings.
f. Dalam hal Emiten atau Perusahaan Publik tidak f. In the event that the Issuer or Public Company 239
memiliki komite yang mendukung pelaksanaan does not have a committee supporting the
tugas Direksi, maka diungkapkan mengenai hal implementation of Board of Directors’ duties, this
tersebut. matter shall be disclosed.
3. Dewan Komisaris, paling sedikit memuat: 3. The Board of Commissioners, at least contains:
a. Tugas dan tanggung jawab Dewan Komisaris; a. The duties and responsibilities of the Board of 214-216
Commissioners;
b. Pernyataan bahwa Dewan Komisaris memiliki b. Statement that the Board of Commissioners
pedoman atau piagam (charter) Dewan Komisaris; already has Board Manual or Charter; 211
c. Kebijakan dan pelaksanaan frekuensi rapat Dewan c. Policy and implementation of the frequency of
Komisaris, rapat Dewan Komisaris bersama Direksi Board of Commissioners meetings, joint meetings
dan tingkat kehadiran anggota Dewan Komisaris with the Board of Directors, and the attendance
dalam rapat tersebut termasuk kehadiran dalam rate of Board of Commissioners members in these
RUPS. meetings, including attendance at the GMS. 218-221
Informasi tingkat kehadiran anggota Dewan Komisaris Information on the attendance level of Board of
dalam rapat Dewan Komisaris, rapat Dewan Komisaris Commissioners members in Board of Commissioners
bersama Direksi, atau RUPS dapat disajikan dalam meetings, joint meetings with the Board of Directors, or
bentuk tabel. GMS may be presented in tabular format.
d. Pelatihan dan/atau peningkatan kompetensi anggota d. Training and/or competency development of
Dewan Komisaris: members of the Board of Commissioners; 222-225
• Kebijakan pelatihan dan/atau peningkatan • Policy on competency training and/or
kompetensi anggota Dewan Komisaris, termasuk development of members of the Board of
program orientasi bagi anggota Dewan Komisaris Commissioners, including an orientation program
yang baru diangkat (jika ada); dan for newly appointed members of the Board of
Commissioners (if any); and
• Pelatihan dan/atau peningkatan kompetensi yang • Competency training and/or development
diikuti anggota Dewan Komisaris dalam tahun attended by members of the Board of
buku (jika ada). Commissioners in the financial year (if any).
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e. Penilaian kinerja Direksi dan Dewan Komisaris serta e. Evaluation of the performance of the Board of 226-227,
masing-masing anggota Direksi dan anggota Dewan Directors and the Board of Commissioners, as well as 238-239
Komisaris, paling sedikit memuat: each member of the Board of Directors and the Board
of Commissioners, which at a minimum includes:
• Prosedur pelaksanaan penilaian kinerja; • The procedure for conducting the performance
evaluation;
• Kriteria yang digunakan seperti capaian kinerja • The criteria used, such as performance
selama tahun buku, kompetensi dan kehadiran achievements during the financial year,
dalam rapat; dan competence, and attendance at meetings; and
• Pihak yang melakukan penilaian. • The parties conducting the evaluation.
f. Penilaian Dewan Komisaris terhadap kinerja Komite f. The Board of Commissioners' assessment of the 227
yang mendukung pelaksanaan tugas Dewan Komisaris performance of Committees that support the
pada tahun buku meliputi: execution of its duties during the financial year,
including:
• Prosedur penilaian kinerja; dan • The procedure for performance evaluation; and
• Kriteria yang digunakan seperti capaian kinerja • The criteria used, such as performance
selama tahun buku, kompetensi dan kehadiran achievements during the financial year,
dalam rapat. competence, and attendance at meetings.
4. Nominasi dan remunerasi Direksi dan Dewan Komisaris, 4. The nomination and remuneration of the Board of 240-241
paling sedikit memuat: Directors and the Board of Commissioners At least
contains:
a. Prosedur nominasi, meliputi uraian singkat a. Nomination procedure, including a brief description
mengenai kebijakan dan proses nominasi anggota of the policies and process for nomination of
Direksi dan/atau anggota Dewan Komisaris; dan members of the Board of Directors and/or
members of the Board of Commissioners; and
b. Prosedur dan pelaksanaan remunerasi Direksi dan b. Procedures and implementation of remuneration
Dewan Komisaris, antara lain: for the Board of Directors and the Board of
Commissioners, among others:
• Prosedur penetapan remunerasi Direksi dan • Procedures for determining remuneration
Dewan Komisaris; of the Board of Directors and the Board of
Commissioners;
• Struktur remunerasi Direksi dan Dewan • The remuneration structure of the Board of
Komisaris seperti, gaji, tunjangan, tantiem/ Directors and the Board of Commissioners,
bonus dan lainnya; dan such as salary, allowances, tantiem/bonus and
others; and
• Besarnya remunerasi masing-masing anggota • The remuneration amount for each member
Direksi dan anggota Dewan Komisaris; of the Board of Directors and Board of
Pengungkapan informasi dapat disajikan Commissioners; The information disclosure
dalam bentuk tabel. may be presented in tabular format.
5. Dewan pengawas syariah, bagi Emiten atau 5. Sharia Supervisory Board, for the Issuer of Public N/A
Perusahaan Publik yang menjalankan kegiatan usaha Company that conducts business based on sharia law,
berdasarkan prinsip syariah sebagaimana tertuang as stipulated in the Articles of Association, shall at least
dalam anggaran dasar, paling sedikit memuat: contain:
a. Nama; a. Name;
b. Dasar hukum pengangkatan dewan pengawas b. Legal basis of appointment of Sharia Supervisory
syariah; Board;
c. Periode penugasan dewan pengawas syariah; c. Period of assignment of Sharia Supervisory Board;
d. Tugas dan tanggung jawab dewan pengawas d. Duties and responsibilities of Sharia Supervisory
syariah; dan Board; and
e. Frekuensi dan cara pemberian nasihat dan saran e. Frequency and procedure in providing advice and
serta pengawasan pemenuhan prinsip syariah di suggestion, and monitoring the compliance of
pasar modal terhadap Emiten atau Perusahaan Sharia Principles by the Issuer and the Company in
Publik. the Capital Market.
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6. Komite audit, paling sedikit memuat: 6. The Audit Committee, at least contains: 244-251
a. Nama dan jabatannya dalam keanggotaan komite; a. Name and position in the committee;
b. Usia; b. Age;
c. Kewarganegaraan; c. Citizenship;
d. Riwayat pendidikan; d. Education background;
e. Riwayat jabatan, meliputi informasi: e. History of position, including information on:
f. Periode dan masa jabatan anggota komite audit; f. Period and terms of office of the Audit Committee
member;
g. Pernyataan independensi komite audit; g. Statement of independence of the Audit
Committee;
h. Pelatihan dan/atau peningkatan kompetensi yang h. Competency training and/or development
telah diikuti dalam tahun buku (jika ada); attended in the fiscal year (if any);
i. Kebijakan dan pelaksanaan frekuensi rapat komite i. Policies and implementation of audit committee
audit dan tingkat kehadiran anggota komite audit meeting frequency and attendance level of Audit
dalam rapat tersebut; dan Committee members in those meetings; and
j. Pelaksanaan kegiatan komite audit pada tahun j. The Audit Committee’s activities in the financial
buku sesuai dengan yang dicantumkan dalam year, in accordance with the Audit Committee
pedoman atau piagam (charter) komite audit. Charter.
7. Komite atau fungsi nominasi dan remunerasi Emiten 7. The nomination and remuneration committee or N/A
atau Perusahaan Publik, paling sedikit memuat: function of the Issuer and Public Company at least
contains:
a. Nama dan jabatannya dalam keanggotaan komite; a. Name and position in the committee;
b. Usia; b. Age;
c. Kewarganegaraan; c. Citizenship;
d. Riwayat pendidikan; d. Education background;
e. Riwayat jabatan, meliputi informasi: e. History of position, including information on:
• Dasar hukum penunjukan sebagai anggota • Legal basis of appointment as committee
komite; member;
• Rangkap jabatan, baik sebagai anggota Dewan • Concurrent position, as member of Board of
Komisaris, anggota Direksi, dan/atau anggota Commissioners, member of Board of Directors,
komite serta jabatan lainnya (jika ada); dan and/ or member of committee, and other
position (if any);
• Pengalaman kerja beserta periode waktunya • Work experience and work period in and
baik di dalam maupun di luar Emiten atau outside the Issuer and Public Company.
Perusahaan Publik.
f. Periode dan masa jabatan anggota komite; f. Period and terms of office of the committee;
g. Pernyataan independensi komite; g. Statement of independence of the committee;
h. Pelatihan dan/atau peningkatan kompetensi yang h. Competency training and/or development
telah diikuti dalam tahun buku (jika ada); attended in the fiscal year (if any);
i. Uraian tugas dan tanggung jawab; i. Description of duties and responsibilities;
j. Pernyataan bahwa telah memiliki pedoman atau j. A statement that it has a guideline or charter;
piagam (charter);
k. kebijakan dan pelaksanaan frekuensi rapat dan k. Policies and implementation of the committee’s
tingkat kehadiran anggota dalam rapat tersebut; meeting frequency and attendance level of
committee’s members at the meeting;
l. Uraian singkat pelaksanaan kegiatan pada tahun l. Brief description of the implementation of
buku; dan activities in the financial year; and
m. Dalam hal tidak dibentuk komite nominasi dan m. In the event that no nomination and remuneration 256
remunerasi, Emiten atau Perusahaan Publik cukup committee is established, the Issuer and Public
mengungkapkan informasi sebagaimana dimaksud Company is sufficient to disclose the information
dalam huruf i) sampai dengan huruf l) dan as referred to in point i) up to l), and disclose:
mengungkapkan: • Reasons for not establishing the committee;
• Alasan tidak dibentuknya komite; dan and
• The party carrying out the nomination and
• Pihak yang melaksanakan fungsi nominasi dan remuneration function.
remunerasi.
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8. Komite lain yang dimiliki Emiten atau Perusahaan Publik 8. Other committees owned by the Issuer and the Public 251-255
dalam rangka mendukung fungsi dan tugas Direksi Company in order to support the functions and duties
(jika ada) dan/atau komite yang mendukung fungsi of the Board of Directors (if any) and/or committee
dan tugas Dewan Komisaris, paling sedikit memuat: that support the function and duties of the Board of
Commissioners, at least contains:
a. Nama dan jabatannya dalam keanggotaan a. Name and position in the committee;
komite;
b. Usia; b. Age;
c. Kewarganegaraan; c. Citizenship;
d. Riwayat pendidikan; d. Education background;
e. Riwayat jabatan, meliputi informasi: e. History of position, including information on:
• Dasar hukum penunjukan sebagai anggota • Legal basis of appointment as committee
komite; member;
• Rangkap jabatan, baik sebagai anggota • Concurrent position, as member of Board of
Dewan Komisaris, anggota Direksi, dan/atau Commissioners, member of Board of Directors,
anggota komite serta jabatan lainnya (jika and/or member of committee, and other
ada); dan position (if any);
• Pengalaman kerja beserta periode waktunya • Work experience and service period in and
baik di dalam maupun di luar Emiten atau outside the Issuer and Public Company.
Perusahaan Publik.
f. Periode dan masa jabatan anggota komite; f. Period and terms of office of the committee;
g. Pernyataan independensi komite; g. Statement of independence of the committee;
h. Pelatihan dan/atau peningkatan kompetensi yang h. Competency training and/or development
telah diikuti dalam tahun buku (jika ada); attended in the fiscal year (if any);
i. Uraian tugas dan tanggung jawab; i. Description of duties and responsibilities;
j. Pernyataan bahwa telah memiliki pedoman atau j. A statement that it has a guideline or charter;
piagam (charter) komite;
k. Kebijakan dan pelaksanaan frekuensi rapat komite k. Policies and implementation of the committee’s
dan tingkat kehadiran anggota komite dalam meeting frequency and attendance level of
rapat tersebut; dan committee’s members at the meeting; and
l. Uraian singkat pelaksanaan kegiatan komite pada l. Brief description of the implementation of
tahun buku. activities in the financial year.
9. Sekretaris perusahaan, paling sedikit memuat: 9. The Corporate Secretary, at least contains: 257-259
a. Nama; a. Name;
b. Domisili; b. Domicile;
c. Riwayat jabatan, meliputi: c. History of position, including information on:
• Dasar hukum penunjukan sebagai sekretaris • Legal basis of appointment as Corporate
perusahaan; dan Secretary; and
• Pengalaman kerja beserta periode waktunya • Work experience and service period in and
baik di dalam maupun di luar Emiten atau outside the Issuer or Public Company.
Perusahaan Publik.
d. Riwayat pendidikan; d. Educational background;
e. Pelatihan dan/atau peningkatan kompetensi yang e. Education and/or competency development
diikuti dalam tahun buku; dan programs attended in the financial year; and
f. Uraian singkat pelaksanaan tugas sekretaris f. Brief description on the implementation of
perusahaan pada tahun buku. Corporate Secretary’s duties during the financial
year.
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10. Unit audit internal, paling sedikit memuat: 10. The Internal Audit Unit, at least contains: 260-265
a. Nama kepala unit audit internal; a. Name of Head of Internal Audit Unit;
b. Riwayat jabatan, meliputi: b. History of position, including information on:
• Dasar hukum penunjukan sebagai kepala unit • Legal basis of appointment as Head of
audit internal; dan Internal Audit Unit; and
• Pengalaman kerja beserta periode waktunya • Work experience and service period in and
baik di dalam maupun di luar Emiten atau outside the Issuer or Public Company.
Perusahaan Publik.
c. Kualifikasi atau sertifikasi sebagai profesi audit c. Qualification or certification as internal auditor (if
internal (jika ada); any);
d. Pelatihan dan/atau peningkatan kompetensi yang d. Education and/or competency development
diikuti dalam tahun buku; programs attended in the financial year;
e. Struktur dan kedudukan unit audit internal; e. Structure and position of Internal Audit Unit;
f. Uraian tugas dan tanggung jawab; f. Description of duties and responsibilities;
g. Pernyataan bahwa telah memiliki pedoman atau g. Statement that the Internal Audit Unit already has
piagam (charter) unit audit internal; dan Internal Audit Unit charter; and
h. Uraian singkat pelaksanaan tugas unit audit h. Brief description on the implementation of Internal
internal pada tahun buku termasuk kebijakan Audit Unit’s duties during the financial year,
dan pelaksanaan frekuensi rapat dengan Direksi, including the meeting frequency with the Board of
Dewan Komisaris, dan/atau komite audit. Commissioners, Board of Directors, and/or Audit
Committee.
11. Uraian mengenai sistem pengendalian internal 11. Description of the internal control system implemented 270-273
(internal control) yang diterapkan oleh Emiten atau by the Issuer or Public Company, which at a minimum
Perusahaan Publik, paling sedikit memuat: includes:
a. Pengendalian keuangan dan operasional, serta a. Financial and operational control, and compliance
kepatuhan terhadap peraturan perundang with other laws and regulations;
undangan lainnya;
b. Tinjauan atas efektivitas sistem pengendalian b. Review on the effectiveness of internal control
internal; dan systems; and
c. Pernyataan Direksi dan/atau Dewan Komisaris atas c. Statement of the Board of Directors and/or Board
kecukupan sistem pengendalian internal; of Commissioners on the adequacy of the internal
control system.
12. Sistem manajemen risiko yang diterapkan oleh Emiten 12. The risk management system implemented by 273-282
atau Perusahaan Publik, paling sedikit memuat: the Issuer or Public Company, which at a minimum
includes:
a. Gambaran umum mengenai sistem manajemen a. General description about the Issuer or Public
risiko Emiten atau Perusahaan Publik; Company risk management system;
b. Jenis risiko dan cara pengelolaannya; b. Types of risk and the management;
c. Tinjauan atas efektivitas sistem manajemen risiko c. Review of the effectiveness of risk management
Emiten atau Perusahaan Publik; dan system applied by the Issuer or Public Company;
and
d. Pernyataan Direksi dan/atau Dewan Komisaris d. Statement of the Board of Directors and/or the
atau komite audit atas kecukupan sistem Board of Commissioners or the audit committee
manajemen risiko. on the adequacy of the risk management system.
13. Perkara hukum yang berdampak material yang 13. Legal cases that have a material impact faced by the 282
dihadapi oleh Emiten atau Perusahaan Publik, entitas Issuer or Public Company, Subsidiaries, members of
anak, anggota Direksi dan anggota Dewan Komisaris the Board of Directors and members of the Board of
(jika ada), paling sedikit memuat: Commissioners (if any), at least contains:
a. Pokok perkara/gugatan; a. Substance of the case/claim;
b. Status penyelesaian perkara/gugatan; dan b. Status of settlement of case/claim; and
c. Pengaruhnya terhadap kondisi Emiten atau c. Impacts on the Issuer or Public Company’s
Perusahaan Publik. condition.
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14. Informasi tentang sanksi administratif/sanksi yang 14. Information about administrative sanctions/sanctions 282
dikenakan kepada Emiten atau Perusahaan Publik, imposed to the Issuer or Public Company, members
anggota Dewan Komisaris dan anggota Direksi, oleh of the Board of Commissioners, and members of the
Otoritas Jasa Keuangan dan otoritas lainnya pada Board of Directors, by the Financial Services Authority
tahun buku (jika ada). and other authorities during the financial year (if any).
15. Informasi mengenai Kode Etik Emiten atau 15. Information on the Code of Ethics of the Issuer or 284
Perusahaan Publik meliputi: Public Company must include:
a. Pokok-pokok Kode Etik; a. Key points of the Code of Ethics;
b. Bentuk sosialisasi Kode Etik dan upaya b. Forms of dissemination of the Code of Ethics and
penegakannya; dan its enforcement efforts; and
c. Pernyataan bahwa Kode Etik berlaku bagi c. A statement that the Code of Ethics applies to
anggota Direksi, anggota Dewan Komisaris, dan members of the Board of Directors, members of
karyawan Emiten atau Perusahaan Publik. the Board of Commissioners, and employees of
the Issuer or Public Company.
16. Uraian singkat mengenai kebijakan pemberian 17. Brief description on the policy on providing 283
kompensasi jangka panjang berbasis kinerja kepada performance-based long-term compensation to
manajemen dan/atau karyawan yang dimiliki oleh management and/or employees of the Issuer or the
Emiten atau Perusahaan Publik (jika ada), antara lain Public Company (if any). This includes, among others,
berupa program kepemilikan saham oleh manajemen Management Stock Ownership Program (MSOP) and/
(Management Stock Ownership Program/MSOP) or an Employee Stock Ownership Program (ESOP). In
dan/atau program kepemilikan saham oleh karyawan the event that compensation is given in the form of
(Employee Stock Ownership Program/ESOP); Management Stock Ownership Program (MSOP) and/
Dalam hal pemberian kompensasi berupa program or an Employee Stock Ownership Program (ESOP).,
kepemilikan saham oleh manajemen (Management the information disclosed shall contain at least:
Stock Ownership Program/MSOP) dan/atau program
kepemilikan saham oleh karyawan (Employee
Stock Ownership Program/ESOP), informasi yang
diungkapkan paling sedikit memuat:
a. Jumlah saham dan/atau opsi; a. Number of shares and/or options;
b. Jangka waktu pelaksanaan; b. Implementation period;
c. Persyaratan karyawan dan/atau manajemen c. Requirements for eligible employees and/or
yang berhak; dan management; and
d. Harga pelaksanaan atau penentuan harga d. Exercise price or determination of exercise price.
pelaksanaan.
17. Uraian singkat mengenai kebijakan pengungkapan 17. Brief description ont the information disclosure policy 243
informasi mengenai: include:
a. Kepemilikan saham anggota Direksi dan anggota a. Share ownership of members of the Board of
Dewan Komisaris paling lambat 3 (tiga) hari Directors and Board of Commissioners no later
kerja setelah terjadinya kepemilikan atau setiap than 3 working days after the occurrence of
perubahan kepemilikan atas saham Perusahaan ownership or any change in ownership of shares
Terbuka; dan of the Public Company; and
b. Pelaksanaan atas kebijakan dimaksud. b. Implementation of the policy.
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18. Uraian mengenai sistem pelaporan pelanggaran 18. Brief description on the whistleblowing system at the 285-287
(whistleblowing system) di Emiten atau Perusahaan Issuer of the Public Company, must at least contains:
Publik, paling sedikit memuat:
a. Cara penyampaian laporan pelanggaran; a. Mechanism for violation reporting;
b. Perlindungan bagi pelapor; b. Protection for the whistleblower;
c. Penanganan pengaduan; c. Handling of violation reports;
d. Pihak yang mengelola pengaduan; dan d. Unit responsible for handling of violation report;
and
e. Hasil dari penanganan pengaduan, paling sedikit: e. Results from violation report handling, at least
includes:
• Jumlah pengaduan yang masuk dan diproses • Number of complaints received and
dalam tahun buku; dan processed during the fiscal year; and
• Tindak lanjut pengaduan. • Follow up of complaints.
Dalam hal Emiten atau Perusahaan Publik tidak memiliki In the event that the Issuer of Public Company does
sistem pelaporan pelanggaran (whistleblowing system), not have an anti-corruption policy, the reasons for not
maka diungkapkan mengenai hal tersebut. having the said policy should be explained.
19. Uraian mengenai kebijakan anti-korupsi Emiten atau 19. Description of the anti-corruption policy of the Issuer 287-289
Perusahaan Publik, paling sedikit memuat: or Public Company, which at a minimum includes:
a. Program dan prosedur yang dilakukan a. Programs and procedures implemented to
dalam mengatasi praktik korupsi, balas jasa address corruption, kickbacks, fraud, bribery, and/
(kickbacks), fraud, suap dan/atau gratifikasi or gratuities within the Issuer or Public Company;
dalam Emiten atau Perusahaan Publik; dan and
b. Pelatihan/sosialisasi anti korupsi kepada b. Anti-corruption training/dissemination for
karyawan Emiten atau Perusahaan Publik; employees of the Issuer or Public Company.
Dalam hal Emiten atau Perusahaan Publik tidak memiliki If the Issuer or Public Company does not have an
kebijakan anti-korupsi, maka dijelaskan alasan tidak anti-corruption policy, the reasons for its absence must
dimilikinya kebijakan dimaksud. be explained.
20. Penerapan atas pedoman tata kelola Perusahaan 20. Implementation of the Guidelines of Corporate 160-164
Terbuka bagi Emiten yang menerbitkan efek bersifat Governance for Public Companies for Issuer issuing
ekuitas atau Perusahaan Publik, meliputi: Equity Securities or Public Company, include:
a. Pernyataan mengenai rekomendasi yang telah a. Statement regarding recommendation that have
dilaksanakan; dan/atau been implemented; and/or
b. Penjelasan atas rekomendasi yang belum b. Description of recommendation that have not
dilaksanakan, disertai alasan dan alternatif been implemented, along with the reason and
pelaksanaannya (jika ada). alternatives of implementation (if any).
Pengungkapan informasi dapat disajikan dalam bentuk Disclosure of information can be presented in tabular form.
tabel.
h. Tanggung Jawab Sosial dan Lingkungan Emiten atau Corporate Social and Environmental Responsibility of
Perusahaan Publik the Issuer or Public Company
1. Tanggung Jawab Sosial dan Lingkungan Emiten 1. Social and Environmental Responsibility of the Issuer or ✔
atau Perusahaan Publik yang merupakan Laporan Public Company, which constitutes the Sustainability
Keberlanjutan (Sustainability Report) sebagaimana Report as referred to in the Financial Services Authority
dimaksud dalam Peraturan Otoritas Jasa Keuangan Regulation No. 51/POJK.03/2017 on the Implementation
No. 51/POJK.03/2017 tentang Penerapan Keuangan of Sustainable Finance for Financial Services
Berkelanjutan bagi Lembaga Jasa Keuangan, Emiten, Institutions, Issuers, and Public Companies.
dan Perusahaan Publik.
i. Laporan Keuangan Tahunan yang telah Diaudit Audited Annual Financial Statements
j. Surat Pernyataan Anggota Direksi dan Anggota Dewan Statement of the Board of Directors and the Board of ✔
Komisaris tentang Tanggung Jawab atas Laporan Tahunan Commissioners regarding the Responsibility for Annual
Report
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Indeks POJK No. 51/POJK.03/2017
Index of POJK No. 51/POJK.03/2017
[POJK G.4]
No Nama Indeks Halaman
Index Name Page
A. STRATEGI KEBERLANJUTAN | SUSTAINABILITY STRATEGY
A.1 Penjelasan Strategi Keberlanjutan 294
Explanation on Sustainability Strategy
B. IKHTISAR KINERJA ASPEK KEBERLANJUTAN | SUMMARY OF SUSTAINABILITY ASPECTS PERFORMANCE
B.1 Aspek Ekonomi 24
Economic Aspect
B.2 Aspek Lingkungan Hidup 28
Environmental Aspect
B.3 Aspek Sosial 29
Social Aspect
C. PROFIL PERUSAHAAN | COMPANY PROFILE
C.1 Visi, Misi, dan Nilai Keberlanjutan 74
Vision, Mission, and Sustainability Value
C.2 Alamat Perusahaan 69
Company Address
C.3 Skala Usaha 82
Business Scale
C.4 Produk, Layanan, dan Kegiatan Usaha yang Dijalankan 76
Brief Explanation of Products, Services, and Business Activities
C.5 Keanggotaan pada Asosiasi 41
Membership in Associations
C.6 Perubahan Emiten dan Perusahaan Publik yang Bersifat Signifikan 83
Significant Changes in the Issuer and Public Company
D. PENJELASAN DIREKSI | BOARD OF DIRECTORS EXPOSITION
D.1 Penjelasan Direksi 52
Board of Directors Exposition
E. TATA KELOLA KEBERLANJUTAN | SUSTAINABILITY GOVERNANCE
E.1 Penanggung Jawab Penerapan Keuangan Berkelanjutan 302
Parties Responsible for the Implementation of Sustainable Finance
E.2 Pengembangan Kompetensi Terkait Keuangan Berkelanjutan 303
Competency Development Related to Sustainable Finance
E.3 Penilaian Risiko Atas Penerapan Keuangan Berkelanjutan 306
Risk Assessment Related to the Implementation of Sustainable Finance
E.4 Hubungan Dengan Pemangku Kepentingan 8
Relationships with the Stakeholders
E.5 Permasalahan Terhadap Penerapan Keuangan Berkelanjutan 308
Issues Related to the Implementation of Sustainable Finance
F. KINERJA KEBERLANJUTAN | SUSTAINABILITY PERFORMANCE
F.1 Kegiatan Membangun Budaya Keberlanjutan 298
Activities to Foster Sustainable Finance
Integrated Report 2025 403
PT Samator Indo Gas Tbk
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No Nama Indeks Halaman
Index Name Page
Kinerja Ekonomi | Economic Performance
F.2 Perbandingan Target dan Kinerja Produksi, Portofolio, Target Pembiayaan, atau Investasi, Pendapatan 310
dan Laba Rugi
Comparison of Production Targets and Achievements, Portfolio, Financing/Investment Targets, Income and Profit
and Loss
F.3 Perbandingan Target dan Kinerja Portofolio, Target Pembiayaan, atau Investasi pada Instrumen Keuangan atau 311
Proyek yang Sejalan dengan Keuangan Berkelanjutan
Comparison of Portfolio Targets and Performance, Financing/Investment Targets in Financial Instruments or
Projects in Line with the Implementation of Sustainable Finance
Kinerja Lingkungan Hidup | Environmental Performance
Aspek Umum | General Aspect
F.4 Biaya Lingkungan Hidup 324
Environmental Expenditures
Aspek Material | Material Aspect
F.5 Penggunaan Material yang Ramah Lingkungan 325
Usage of Environmentally-Friendly Materials
Aspek Energi | Energy Aspect
F.6 Jumlah dan Intensitas Energi yang Digunakan 332
Amount and Intensity of Energy Consumption
F.7 Upaya dan Pencapaian Efisiensi Energi dan Penggunaan Energi Terbarukan 331
Efforts and Achievements of Energy Efficiency and Use of Renewable Energy Sources
Aspek Air | Water Aspect
F.8 Penggunaan Air 338, 339
Water Usage
Aspek Keanekaragaman Hayati | Biodiversity Aspect
F.9 Dampak dari Wilayah Operasional yang Dekat atau Berada di Daerah Konservasi atau Memiliki 338, 340
Keanekaragaman Hayati
Impacts of Operational Areas Located Near or Within Conservation Areas or Areas with Biodiversity Value
F.10 Usaha Konservasi Keanekaragaman Hayati 340
Efforts to Conserve Biodiversity
Aspek Emisi | Emission Aspect
F.11 Jumlah dan Intensitas Emisi yang Dihasilkan Berdasarkan Jenisnya 334
Amounts and Intensity of Emissions Produced, by Type
F.12 Upaya dan Pencapaian Pengurangan Emisi yang Dilakukan 333
Efforts and Achievements of Emission Reduction
Aspek Limbah dan Efluen | Waste and Effluents Aspect
F.13 Jumlah Limbah dan Efluen yang Dihasilkan Berdasarkan Jenis 326, 328
Amounts of Waste and Effluents Produced, by Type
F.14 Mekanisme Pengelolaan Limbah dan Efluen 325
Mechanism for Managing Waste and Effluents
F.15 Tumpahan yang Terjadi (jika ada) 331
Spills (if any)
Aspek Pengaduan Terkait Lingkungan Hidup | Environmental Complaint Aspect
F.16 Jumlah dan Materi Pengaduan Lingkungan Hidup yang Diterima dan Diselesaikan 341
Number and Contents of Environmental Complaint Received and Resolved
Kinerja Sosial | Social Performance
F.17 Komitmen untuk Memberikan Layanan atas Produk dan/atau Jasa yang Setara kepada Konsumen 374
Commitment to Providing Equal Level of Products and/or Services to Consumers
404 Laporan Terintegrasi 2025
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No Nama Indeks Halaman
Index Name Page
Aspek Ketenagakerjaan | Employment Aspect
F.18 Kesetaraan Kesempatan Bekerja 343
Equality of Employment Opportunity
F.19 Tenaga Kerja Anak dan Tenaga Kerja Paksa 356
Child Labor and Forced Labor
F.20 Upah Minimum Regional 354
Minimum Regional Wage
F.21 Lingkungan Bekerja yang Layak dan Aman 357
Safe and Decent Working Environment
F.22 Pelatihan dan Pengembangan Kemampuan Pegawai 349
Employee Training and Competency Development
Aspek Masyarakat | Community Aspect
F.23 Dampak Operasi Terhadap Masyarakat Sekitar 371
Impacts of Operations on Surrounding Communities
F.24 Pengaduan Masyarakat 373
Public Complaint
F.25 Kegiatan Tanggung Jawab Sosial Lingkungan (TJSL) 371
Social and Environmental Responsibility (SER) Activities
Tanggung Jawab Pengembangan Produk/Jasa Berkelanjutan | Sustainable Product/Service Development Responsibility
F.26 Inovasi dan Pengembangan Produk/Jasa Keuangan Berkelanjutan 374
Innovation and Development of Sustainable Financial Products/Services
F.27 Produk/Jasa yang Sudah Dievaluasi Keamanannya bagi Pelanggan 375
Products/Services Whose Safety for Customers have Been Evaluated
F.28 Dampak Produk/Jasa 376
Impacts of Products/Services
F.29 Jumlah Produk yang Ditarik Kembali 375
Number of Products Recalled/Withdrawn
F.30 Survei Kepuasan Pelanggan Terhadap Produk dan/atau Jasa Keuangan Berkelanjutan 378
Customer Satisfaction Survey on Sustainable Finance Products and/or Services
G. LAIN-LAIN | OTHERS
G.1 Verifikasi Tertulis dari Pihak Independen (jika ada) 382
Written Verification from an Independent Party (if any)
G.2 Lembar Umpan Balik 383
Feedback Form
G.3 Tanggapan Terhadap Umpan Balik Laporan Keberlanjutan Tahun Sebelumnya 382
Response to the Previous Year’s Sustainability Report’s Feedback
G.4 Daftar Pengungkapan Sesuai Peraturan Otoritas Jasa Keuangan No. 51/POJK.03/2017 403
List of Disclosures in Accordance with the Financial Services Authority Regulation No. 51/POJK.03/2017
Integrated Report 2025 405
PT Samator Indo Gas Tbk
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Referensi Silang GRI Standards
Cross-Reference to GRI Standards
Pernyataan Penggunaan PT Samator Indo Gas Tbk telah melaporkan informasi yang dikutip dalam indeks konten GRI
Statement of Use ini untuk periode 1 Januari - 31 Desember 2024 dengan mengacu pada Standar GRI.
PT Samator Indo Gas Tbk has reported the information cited in this GRI content index for the
period of January 1 – December 31, 2024, with reference to the GRI Standards.
GRI 1 digunakan GRI 1: Landasan 2021
GRI 1 Used GRI 1: Foundation 2021
Standar GRI Pengungkapan Halaman
GRI Standard Disclosures Page
GRI 2: Pengungkapan Umum 2021 2-1 Rincian Organisasi 68
GRI 2: General Disclosures 2021 Organizational Details
2-2 Entitas yang dicantumkan dalam pelaporan keberlanjutan organisasi 6, 11
Entities stated in the organization’s sustainability reporting
2-3 Periode, frekuensi, dan titik kontak pelaporan 6, 383
Reporting period, frequency, and contact point
2-4 Penyajian kembali informasi 7
Restatements of information
2-5 Penjaminan eksternal 7, 382
External assurance
2-6 Kegiatan, rantai nilai dan hubungan bisnis lain 76, 315, 320
Activities, value chain, and other business relationships
2-7 Karyawan 344
Employees
2-8 Pekerja yang bukan karyawan 346
Workers who are not employees
2-9 Struktur dan komposisi tata kelola 195
Governance structure and composition
2-10 Nominasi dan pemlihan badan tata kelola tertinggi 240
Nomination and selection of the highest governance body
2-11 Kepala badan tata kelola tertinggi 213, 230
Chair of the highest governance body
2-12 Peran badan tata kelola tertinggi dalam mengawasi pengelolaan dampak 230
Role of the highest governance body in supervising the management of impacts
2-13 Pembagian tanggung jawab untuk mengelola dampak 230
Allocation of responsibility for managing impacts
2-14 Peran badan tata kelola tertinggi dalam pelaporan keberlanjutan 302
Role of the highest governance body in sustainability reporting
2-15 Benturan kepentingan 242
Conflicts of interest
2-16 Komunikasi yang menjadi perhatian penting 285
Communication of key concerns
2-17 Pengetahuan kolektif dari badan tata kelola tertinggi 222, 234
Collective knowledge from the highest governance body
2-18 Evaluasi kinerja badan tata kelola tertinggi 226, 238
Evaluation of the performance of the highest governance body
2-19 Kebijakan remunerasi 240
Remuneration policies
2-20 Proses untuk menentukan remunerasi 240
Process to determine remuneration
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Standar GRI Pengungkapan Halaman
GRI Standard Disclosures Page
2-21 Rasio jumlah kompensasi tahunan 241
Annual total compensation ratio
2-22 Pernyataan strategi pengembangan berkelanjutan 294
Statement on sustainable development strategy
2-23 Komitmen kebijakan 294
Policy commitments
2-24 Menanamkan komitmen kebijakan 318
Embedding policy commitments
2-25 Proses untuk memulihkan dampak negatif 306
Processes to remediate negative impacts
2-26 Mekanisme untuk meminta saran dan menyampaikan kekhawatiran 220
Mechanisms for seeking advice and raising concerns
2-27 Kepatuhan terhadap hukum dan peraturan 282
Compliance with laws and regulations
2-28 Keanggotaan asosiasi 41
Membership associations
2-29 Pendekatan terhadap pelibatan pemangku kepentingan 8
Approach to stakeholder engagement
GRI 3: Topik Material 2021 3-1 Proses untuk menentukan topik material 13
GRI 3: Material Topics 2021 Process to determine material topics
3-2 Daftar topik material 14
List of material topics
3-3 Pengelolaan topik material 310
Management of material topics
GRI 201: Kinerja Ekonomi 2016 201-1 Nilai ekonomi langsung yang dihasilkan dan didistribusikan 312
GRI 201: Economic Performance Direct economic value generated and distributed
2016
GRI 202: Keberadaan Pasar 2016 202-2 Proporsi manajemen senior yang direkrut dari masyarakat lokal 313
GRI 202: Market Presence 2016 Proportion of senior management hired from the local community
GRI 203: Dampak Ekonomi Tidak 203-1 Investasi infrastruktur dan dukungan layanan 314
Langsung 2016 Infrastructure investments and services supported
GRI 203: Indirect Economic
Impacts 2016
GRI 204: Praktik Pengadaan 2016 204-1 Proporsi pengeluaran untuk pemasok lokal 315
GRI 204: Procurement Practices Proportion of spending on local suppliers
2016
3-3 Pengelolaan topik material 287
Management of material topics
GRI 205: Anti-Korupsi 2016 205-1 Operasi-operasi yang dinilai memiliki risiko terkait 288
GRI 205: Anti-Corruption 2016 Korupsi Operations assessed for risks related to corruption
205-2 Komunikasi dan pelatihan tentang kebijakan dan prosedur anti-korupsi 288
Communication and training about anti-corruption policies and procedures
205-3 Insiden Korupsi yang terbukti dan tindakan yang diambil 289
Confirmed incidents of corruption and actions taken
GRI 207: Pajak 2019 3-3 Pengelolaan topik material 321
GRI 207: Tax 2019 Management of material topics
207-1 Pendekatan terhadap pajak 321
Approach to tax
207-2 Tata kelola, pengontrolan, dan manajemen risiko pajak 321
Tax governance, control, and risk management
Integrated Report 2025 407
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Standar GRI Pengungkapan Halaman
GRI Standard Disclosures Page
207-3 Keterlibatan pemangku kepentingan dan pengelolaan kepedulian berkaitan 322
dengan pajak
Stakeholder engagement and management of concerns related to tax
207-4 Laporan per negara 322
Country-by-country reporting
GRI 302: Energi 2016 3-3 Pengelolaan topik material 331
GRI 302: Energy 2016 Management of material topics
302-1 Konsumsi energi di dalam organisasi 332
Energy consumption within the organization
302-3 Intensitas energi 332
Energy intensity
302-4 Pengurangan konsumsi energi 332
Reduction of energy consumption
GRI 303: Air dan Efluen 2018 303-4 Pembuangan Air 339, 340
GRI 303: Water and Effluents 2018 Water discharge
303-5 Konsumsi Air 338
Water consumption
GRI 305: Emisi 2016 3-3 Pengelolaan topik material 333
GRI 305: Emissions 2016 Management of material topics
305-1 Emisi GRK langsung (cakupan 1) 334
Direct (Scope 1) GHG emissions
305-2 Emisi GRK energi tidak langsung (cakupan 2) 334
Indirect energy (Scope 1) GHG emissions
305-4 Intensitas emisi GRK 334
GHG emissions intensity
305-5 Pengurangan emisi GRK 334
Reduction of GHG emissions
GRI 306: Limbah 2020 3-3 Pengelolaan topik material 325
GRI 306: Waste 2020 Management of material topics
306-1 Limbah yang dihasilkan dan dampak signifikan terkait limbah 325
Waste generation and significant waste-related impacts
306-2 Pengelolaan dampak terkait limbah signifikan 325, 326, 328
Management of significant waste-related impacts
306-3 Limbah yang dihasilkan 326, 328
Waste generated
GRI 401: Ketenagakerjaan 2016 401-1 Karyawan baru yang direkruit dan perputaran karyawan 347
GRI 401: Employment 2016 New employee hires and employee turnover
401-3 Cuti orang tua 355
Parental leaves
GRI 403: Kesehatan dan 3-3 Pengelolaan topik material 357
Keselamatan Kerja 2018 Management of material topics
GRI 403: Occupational Health and 403-1 Sistem manajemen kesehatan dan keselamatan kerja 357
Safety 2018 Occupational health and safety management system
403-2 Identifikasi bahaya, penilaian risiko, dan investigasi insiden 359
Hazard identification, risk assessment, and incident investigation
403-3 Layanan kesehatan kerja 366
Occupational health services
403-4 Partisipasi, konsultasi, dan komunikasi pekerja tentang kesehatan dan 359
keselamatan kerja
Worker participation, consultation, and communication on occupational health
and safety
403-5 Pelatihan pekerja terkait kesehatan dan keselamatan kerja 365
Worker training on occupational health and safety
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Standar GRI Pengungkapan Halaman
GRI Standard Disclosures Page
403-6 Promosi kesehatan pekerja 367
Promotion of worker health
403-7 Pencegahan dan mitigasi dampak kesehatan dan keselamatan kerja yang 367
terkait langsung dengan hubungan bisnis
Prevention and mitigation of occupational health and safety impacts directly
related to business relationships
403-9 Cedera yang berkaitan dengan kerja 368
Work-related injuries
403-10 Kesehatan yang berhubungan dengan pekerjaan 368
Work-related ill health
GRI 404: Pelatihan dan Pendidikan 3-3 Pengelolaan topik material 349
2016 Management of material topics
GRI 404: Training and Education 404-1 Rata-rata jam pelatihan per tahun per karyawan 350
2016 Average hours of training per year per employee
GRI 404: Pelatihan dan Pendidikan 406-1 Insiden diskriminasi dan upaya perbaikan yang diambil 343
2016 Incidents of discrimination and corrective actions taken
GRI 404: Training and Education
2016
GRI 405: Keanekaragaman dan 3-3 Pengelolaan topik material 343
Peluang Setara 2016 Management of material topics
GRI 405: Diversity and Equal 405-1 Keanekaragaman badan tata kelola dan karyawan 344
Opportunities 2016 Diversity of governance bodies and employees
405-2 Rasio gaji pokok dan remunerasi perempuan dibandingkan laki-laki 354
Ratio of basic salary and remuneration of women to men
GRI 416: Kesehatan dan 3-3 Pengelolaan topik material 375
Keselamatan Pelanggan 2016 Management of material topics
GRI 416: Customer Health and 416-2 Insiden ketidakpatuhan terkait dampak kesehatan dan keselamatan dari 375
Safety 2016 produk dan layanan
Incidents of non-compliance related to the health and safety impacts of
products and services
Integrated Report 2025 409
PT Samator Indo Gas Tbk
Page 410
Kerangka Kerja Dewan Pelaporan
Terintegrasi Internasional
The International Integrated Reporting Council Framework
Indikator Deskripsi Halaman
Indicator Description Page
1. MENGGUNAKAN KERANGKA KERJA | USING THE FRAMEWORK
IR-1A Laporan terintegrasi yang didefinisikan 6
Integrated report defined
IR-1B Tujuan Kerangka Kerja 7
Objective of the Framework
IR-1C Tujuan dan pengguna laporan terintegrasi 6
Purpose and users of an integrated report
IR-1D Pendekatan berbasis prinsip 7
A principles-based approach
IR-1E Bentuk laporan dan hubungannya dengan informasi lain 69
Form of report and relationship with other information
IR-1F Penerapan Kerangka Kerja 7
Application of the Framework
IR-1G Tanggung jawab atas laporan terintegrasi 6
Responsibility for an integrated report
2. KONSEP MENDASAR | FUNDAMENTAL CONCEPTS
IR-2A Pendahuluan 299
Introduction
IR-2B Penciptaan nilai bagi organisasi dan pihak lain 299
Value creation for the organization and for others
IR-2C Modal 300
Capitals
IR-2D Proses di mana nilai diciptakan, dipertahankan, atau berkurang 299
Process through which value is created, preserved or eroded
3. PRINSIP-PRINSIP PEMANDU | GUIDING PRINCIPLES
IR-3A Fokus strategis dan orientasi masa depan 299
Strategic focus and future orientation
IR-3B Keterhubungan informasi 299
Connectivity of information
IR-3C Hubungan dengan pemangku kepentingan 8
Stakeholder relationships
IR-3D Materialitas 12
Materiality
IR-3E Keringkasan dalam penyampaian 6
Conciseness
IR-3F Keandalan dan kelengkapan 6
Reliability and completeness
IR-3G Konsistensi dan komparabilitas 11
Consistency and comparability
4. UNSUR-UNSUR KONTEN | CONTENT ELEMENTS
IR-4A Gambaran umum organisasi dan lingkungan eksternal 68
Organizational overview and external environment
IR-4B Tata Kelola 68
Governance
IR-4C Model bisnis 79
Business model
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Indikator Deskripsi Halaman
Indicator Description Page
IR-4D Risiko dan peluang 274
Risks and opportunities
IR-4E Strategi dan alokasi sumber daya 294
Strategy and resource allocation
IR-4F Kinerja 310
Performance
IR-4G Prospek 145
Outlook
IR-4H Dasar Penyusunan dan Penyajian 7
Basis of preparation and presentation
Daftar Pengungkapan Sesuai Pelaporan
ESG Metrik
List of Disclosures in Accordance with ESG Metrics Reporting
Kinerja Kode Nama Metrik Halaman
Performance Code Metric Name Page
Lingkungan E-01 Laporan Emisi Gas Rumah Kaca 334
Environment Greenhouse Gas Emissions Report
E-02 Intensitas Emisi Gas Rumah Kaca 334
Greenhouse Gas Emissions Intensity
E-03 Konsumsi Energi Listrik 332
Electricity Usage
E-04 Konsumsi Air 338
Water Use
E-05 Limbah yang Dihasilkan 326
Waste Generated
E-06 Komitmen Perusahaan untuk Mencapai Target Net Zero Emission 336
The Company’s Commitment to Achieve Net Zero Emission Target
E-07 Komitmen Perusahaan untuk mengurangi Emisi Gas Rumah Kaca 336
The Company’s Commitment to Reduce Greenhouse Gas Emissions
Sosial S-01 Kesetaraan Gender 345
Social Gender Equality
S-02 Pegawai Berdasarkan Gender dan Kelompok Umur 346
Employees Based on Gender and Age Group
S-03 Tingkat Pergantian Pegawai 348
Employees Turnover Rate
S-04 Jumlah Pegawai Sementara 346
Total Temporary Employees
S-05 Pelatihan dan Pengembangan Pegawai 350
Employees Training and Development
S-06 Jumlah Kecelakaan Kerja 368
Total Work Accident
S-07 Kejadian Pelanggaran Hak Asasi Manusia 343
Human Rights Violation Incidents
Integrated Report 2025 411
PT Samator Indo Gas Tbk
Page 412
Kinerja Kode Nama Metrik Halaman
Performance Code Metric Name Page
S-08 Kebijakan Pelecehan Seksual dan/atau Non-Diskriminasi 356
Sexual Harassment and/or Non-Discrimination Policy
S-09 Kebijakan Mengenai Hak Asasi Manusia 343
Human Rights Policy
S-10 Kebijakan Pekerja Anak dan/atau Pekerja Paksa 356
Child Labor and/or Forced Labor Policy
S-11 Kebijakan Mengenai Kesehatan dan Keselamatan Kerja serta Lingkungan Kerja yang 357
Aman dan Layak diberikan Kepada Seluruh Karyawan
Occupational Health and Safety and Safe Work Environment Policy, and How They
Are Provided to All Employees
S-12 Corporate Social Responsibility 371
Tata Kelola G-01 Keberagaman Manajemen dan Independensi 213, 230, 242
Governance Management Diversity and Independence
G-02 Total Kehadiran Direksi dan Komisaris ke Rapat Dewan 218, 232
Total Attendance of the Board of Directors and Board of Commissioners at Board
Meetings
G-03 Kebijakan Pemisahan Chairman of the Board dan CEO 195
Policy on the Distinction Role between the Chairman of the Board and CEO
G-04 Kebijakan Penilaian Dewan Direksi dan Komisaris 226, 238
Board of Directors and Board of Commissioners Evaluation Policy
G-05 Kebijakan Pelatihan Dewan Direksi dan Komisaris 222, 234
Board of Directors and Board of Commissioners Training Policy
G-06 Kriteria Khusus Pemilihan Dewan 211, 229
Special Criteria for Board Member Selection
G-07 Kode Etik dan/atau Anti-Korupsi 284, 287
Code of Ethics and/or Anti-Corruption Policy
G-08 Kebijakan Perlakuan Adil terhadap Pemegang Saham 289
Policy on Fair Treatment of the Shareholders
G-09 Pencegahan Konflik Kepentingan 242
Prevention of Conflict of Interest
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Halaman ini sengaja dikosongkan
This page is left blank intentionally
Integrated Report 2025 413
PT Samator Indo Gas Tbk
Page 414
414 Laporan Terintegrasi 2025
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Laporan Keuangan
07
Financial Statement
Integrated Report 2025 415
PT Samator Indo Gas Tbk
Page 416
PT Samator Indo Gas Tbk dan entitas anaknya/and its subsidiaries Laporan keuangan konsolidasian tanggal 31 Desember 2025 dan untuk tahun yang berakhir pada tanggal tersebut beserta laporan auditor independen/ Consolidated financial statements as of December 31, 2025 and for the year then ended with independent auditor’s report
Page 417
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN KEUANGAN KONSOLIDASIAN CONSOLIDATED FINANCIAL STATEMENTS
TANGGAL 31 DESEMBER 2025 AS OF DECEMBER 31, 2025
DAN UNTUK TAHUN YANG BERAKHIR PADA AND FOR THE YEAR THEN ENDED
TANGGAL TERSEBUT WITH INDEPENDENT AUDITOR’S RE[PRT
BESERTA LAPORAN AUDITOR INDEPENDEN
Daftar Isi Table of Contents
Halaman/
Page
Surat Pernyataan Direksi Director’s Statement
Laporan Auditor Independen Independent Auditor’s Report
Laporan Posisi Keuangan Konsolidasian......................... 1-3 ..............Consolidated Statement of Financial Position
Laporan Laba Rugi dan Penghasilan Consolidated Statement of Profit or Loss and
Komprehensif Lain Konsolidasian .................................... 4 ..................................... Other Comprehensive Income
Laporan Perubahan Ekuitas Konsolidasian ..................... 5 .............Consolidated Statement of Changes in Equity
Laporan Arus Kas Konsolidasian ..................................... 6-7 ....................... Consolidated Statement of Cash Flows
Catatan atas Laporan Keuangan Konsolidasian .............. 8-117 ......... Notes to the Consolidated Financial Statements
************************
Page 418
Page 419
The original report included herein is in the Indonesian
language.
Laporan Auditor Independen Independent Auditor’s Report
Laporan No. 00427/2.1505/AU.1/04/1963- Report No. 00427/2.1505/AU.1/04/1963-
2/1/III/2026 2/1/III/2026
Pemegang Saham, Dewan Komisaris, dan The Shareholders and the Boards of
Direksi Commissioners and Directors
PT Samator Indo Gas Tbk PT Samator Indo Gas Tbk
Opini Opinion
Kami telah mengaudit laporan keuangan We have audited the accompanying consolidated
konsolidasian PT Samator Indo Gas Tbk financial statements of PT Samator Indo Gas Tbk
(“Perusahaan”) dan entitas anaknya (the “Company”) and its subsidiaries
(secara kolektif disebut sebagai “Grup”) terlampir, (collectively referred to as the “Group”), which
yang terdiri dari laporan posisi keuangan comprise the consolidated statement of financial
konsolidasian tanggal 31 Desember 2025, serta position as of December 31, 2025, and the
laporan laba rugi dan penghasilan komprehensif consolidated statement of profit or loss and other
lain konsolidasian, laporan perubahan ekuitas comprehensive income, consolidated statement of
konsolidasian, dan laporan arus kas konsolidasian changes in equity, and consolidated statement of
untuk tahun yang berakhir pada tanggal tersebut, cash flows for the year then ended, and notes to
serta catatan atas laporan keuangan the consolidated financial statements, including
konsolidasian, termasuk informasi kebijakan material accounting policy information.
akuntansi material.
Menurut opini kami, laporan keuangan In our opinion, the accompanying consolidated
konsolidasian terlampir menyajikan secara wajar, financial statements present fairly, in all material
dalam semua hal yang material, posisi keuangan respects, the consolidated financial position of the
konsolidasian Grup tanggal 31 Desember 2025, Group as of December 31, 2025, and its
serta kinerja keuangan dan arus kas consolidated financial performance and cash flows
konsolidasiannya untuk tahun yang berakhir pada for the year then ended, in accordance with
tanggal tersebut, sesuai dengan Standar Indonesian Financial Accounting Standards.
Akuntansi Keuangan di Indonesia.
Basis opini Basis for opinion
Kami melaksanakan audit kami berdasarkan We conducted our audit in accordance with
Standar Audit yang ditetapkan oleh Institut Standards on Auditing established by the
Akuntan Publik Indonesia (“IAPI”). Tanggung Indonesian Institute of Certified Public Accountants
jawab kami menurut standar tersebut diuraikan (“IICPA”). Our responsibilities under those
lebih lanjut dalam paragraf Tanggung Jawab standards are further described in the Auditor’s
Auditor terhadap Audit atas Laporan Keuangan Responsibilities for the Audit of the Consolidated
Konsolidasian pada laporan kami. Kami Financial Statements paragraph of our report. We
independen terhadap Grup berdasarkan are independent of the Group in accordance with
ketentuan etika yang relevan dalam audit kami the ethical requirements relevant to our audit of
atas laporan keuangan konsolidasian di Indonesia, the consolidated financial statements in Indonesia,
dan kami telah memenuhi tanggung jawab etika and we have fulfilled our other ethical
lainnya berdasarkan ketentuan tersebut. Kami responsibilities in accordance with such
yakin bahwa bukti audit yang telah kami peroleh requirements. We believe that the audit evidence
adalah cukup dan tepat untuk menyediakan suatu we have obtained is sufficient and appropriate to
basis bagi opini kami. provide a basis for our opinion.
KAP Purwanto Susanti dan Surja
Registered Public Accountants KMK No. 69/MK/SK/2025
i
A member firm of Ernst & Young Global Limited
Page 420
The original report included herein is in the Indonesian
language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00427/2.1505/AU.1/04/1963- Report No. 00427/2.1505/AU.1/04/1963-
2/1/III/2026 (lanjutan) 2/1/III/2026 (continued)
Hal audit utama Key audit matters
Hal audit utama adalah hal-hal yang, menurut Key audit matters are those matters that, in our
pertimbangan profesional kami, merupakan hal professional judgment, were of most significance in
yang paling signifikan dalam audit kami atas our audit of the consolidated financial statements
laporan keuangan konsolidasian periode kini. Hal of the current period. Such key audit matters were
audit utama tersebut disampaikan dalam konteks addressed in the context of our audit of the
audit kami atas laporan keuangan konsolidasian consolidated financial statements taken as a whole,
secara keseluruhan, dan dalam merumuskan opini and in forming our opinion thereon, and we do not
kami atas laporan keuangan konsolidasian terkait, provide a separate opinion on such key audit
dan kami tidak menyatakan suatu opini terpisah matters. For the key audit matter below, our
atas hal audit utama tersebut. Untuk hal audit description of how our audit addressed such key
utama di bawah ini, penjelasan kami tentang audit matter is provided in such context.
bagaimana audit kami merespons hal tersebut
disampaikan dalam konteks tersebut.
Kami telah memenuhi tanggung jawab yang We have fulfilled the responsibilities described in
diuraikan dalam paragraf Tanggung Jawab the Auditor’s Responsibilities for the Audit of the
Auditor terhadap Audit atas Laporan Keuangan Consolidated Financial Statements paragraph of
Konsolidasian pada laporan kami, termasuk our report, including in relation to the key audit
sehubungan dengan hal audit utama yang matter communicated below. Accordingly, our
dikomunikasikan di bawah ini. Oleh karena itu, audit included the performance of procedures
audit kami mencakup pelaksanaan prosedur yang designed to respond to our assessment of the risks
didesain untuk merespons penilaian kami atas of material misstatement of the accompanying
risiko kesalahan penyajian material dalam laporan consolidated financial statements. The results of
keuangan konsolidasian terlampir. Hasil prosedur our audit procedures, including the procedures
audit kami, termasuk prosedur yang dilakukan performed to address the key audit matter below,
untuk merespons hal audit utama di bawah ini, provide the basis for our opinion on the
menyediakan basis bagi opini kami atas laporan accompanying consolidated financial statements.
keuangan konsolidasian terlampir.
ii
A member firm of Ernst & Young Global Limited
Page 421
The original report included herein is in the Indonesian
language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00427/2.1505/AU.1/04/1963- Report No. 00427/2.1505/AU.1/04/1963-
2/1/III/2026 (lanjutan) 2/1/III/2026 (continued)
Hal audit utama (lanjutan) Key audit matters (continued)
Evaluasi penurunan nilai piutang usaha Impairment assessment of trade receivables
Penjelasan atas hal audit utama: Description of the key audit matter:
Pada tanggal 31 Desember 2025, Grup mengakui As of 31 December 2025, the Group recognized
piutang usaha - neto dengan nilai tercatat Rp677 trade receivables - net at the carrying amount of
miliar atau 8,00% dari total aset konsolidasian. Rp677 billion or 8.00% of the consolidated total
Piutang usaha diakui sebagai aset keuangan yang assets. Trade receivables are classified as financial
diukur pada biaya perolehan diamortisasi assets at amortized cost under PSAK 109:
dikurangi akumulasi penurunan nilai sesuai PSAK Financial Instruments. The Group estimated
109: Instrumen Keuangan. Grup melakukan impairment of trade receivables based on lifetime
estimasi penurunan nilai piutang usaha Expected Credit Losses (“ECL”), which is calculated
berdasarkan Kerugian Kredit Ekspektasian as the difference between the contractual cash
(“KKE”) sepanjang umurnya yang ditentukan atas flows and all the cash flows that the Group expects
perbedaan antara arus kas sesuai kontrak dan to receive discounted at an approximation of the
arus kas yang diharapkan akan diterima oleh Grup original effective interest rate. Disclosures for
didiskontokan dengan perkiraan suku bunga trade receivables are made in Notes 2 and 5 to the
efektif awal. Pengungkapan atas piutang usaha accompanying the consolidated financial
disusun pada Catatan 2 dan 5 atas laporan statements.
keuangan konsolidasian terlampir.
Evaluasi penurunan nilai piutang usaha adalah hal Impairment assessment of trade receivables is
audit utama bagi kami karena nilai tercatat a key audit matter to us because the carrying
piutang usaha yang signifikan dan proses amount of trade receivables was significant and the
pelaksanaannya melibatkan penerapan exercise required application of significant
pertimbangan dan estimasi yang signifikan oleh judgment and estimation by the management,
manajemen, terutama dalam menghitung KKE especially in calculating lifetime ECL by
sepanjang umurnya dengan menetapkan matriks establishing a provision matrix based on its
penyisihan yang didasarkan pada pengalaman historical credit losses experience, aging analysis
kerugian kredit historisnya, analisa umur piutang of trade receivables, and adjusted for forward-
usaha, dan disesuaikan dengan informasi looking macroeconomic information specific to the
makroekonomi yang bersifat perkiraan masa debtors and the economic environment.
depan (forward-looking) yang spesifik untuk
debitur dan lingkungan ekonomi terkait.
iii
A member firm of Ernst & Young Global Limited
Page 422
The original report included herein is in the Indonesian
language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00427/2.1505/AU.1/04/1963- Report No. 00427/2.1505/AU.1/04/1963-
2/1/III/2026 (lanjutan) 2/1/III/2026 (continued)
Hal audit utama (lanjutan) Key audit matters (continued)
Evaluasi penurunan nilai piutang usaha (lanjutan) Impairment assessment of trade receivables
(continued)
Respons audit: Audit response:
Kami mengevaluasi dan menguji rancangan We evaluated and assessed the design of the key
pengendalian utama atas proses evaluasi controls over the process for impairment
penurunan nilai piutang usaha. Kami menguji assessment of trade receivables. We tested the
kelayakan metode, asumsi dan data yang reasonableness of the method, assumptions
digunakan, dan asumsi informasi makroekonomi and data used, and testing forward-looking
bersifat perkiraan masa depan (forward-looking) macroeconomic information assumptions used
yang digunakan dalam perhitungan dengan in the calculation through statistical test and
menggunakan uji statistik dan mendapatkan bukti corroboration using publicly accessible data
yang menguatkan berdasarkan data yang dapat source.
diakses publik.
Kami menguji akurasi laporan umur piutang usaha We tested the accuracy of the trade receivables
dengan melakukan penelusuran ke buku besar aging schedule report by tracing to the relevant
atau dokumentasi pendukung dan catatan supporting documents and financial records and
keuangan yang relevan serta menguji akurasi tested the mathematical accuracy of the aging
matematis atas laporan umur piutang usaha schedule report.
tersebut.
Terhadap penyisihan yang ditetapkan secara For the allowance for collective and individual
kolektif dan individu pelanggan, kami impairment, we evaluated the management’s
mengevaluasi asumsi dan pertimbangan yang assumptions and judgment on their assessments of
digunakan oleh manajemen atas penilaian collectability by comparing them to the historical
kolektibilitas dengan membandingkan tren collection trends of respective customers.
penerimaan historis dari masing-masing
pelanggan.
Kami juga melakukan evaluasi atas kecukupan We also reviewed the adequacy of the related
pengungkapan terkait pada laporan keuangan disclosures in the notes to the accompanying
konsolidasian terlampir. consolidated financial statements.
Informasi lain Other information
Manajemen bertanggung jawab atas informasi Management is responsible for the other
lain. Informasi lain terdiri dari informasi yang information. Other information comprises the
tercantum dalam Laporan Tahunan 2025 information included in the 2025 Annual Report
(“Laporan Tahunan”) selain laporan keuangan (the “Annual Report”) other than the
konsolidasian terlampir dan laporan auditor accompanying consolidated financial statements
independen kami. Laporan Tahunan diharapkan and our independent auditor’s report thereon. The
akan tersedia bagi kami setelah tanggal laporan Annual Report is expected to be made available to
auditor independen ini. us after the date of this independent auditor’s
report.
iv
A member firm of Ernst & Young Global Limited
Page 423
The original report included herein is in the Indonesian
language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00427/2.1505/AU.1/04/1963- Report No. 00427/2.1505/AU.1/04/1963-
2/1/III/2026 (lanjutan) 2/1/III/2026 (continued)
Informasi lain (lanjutan) Other information (continued)
Opini kami atas laporan keuangan konsolidasian Our opinion on the accompanying consolidated
terlampir tidak mencakup Laporan Tahunan, financial statements does not cover the Annual
dan oleh karena itu, kami tidak menyatakan Report, and accordingly, we do not express any
bentuk keyakinan apapun atas Laporan Tahunan form of assurance on the Annual Report.
tersebut.
Sehubungan dengan audit kami atas laporan In connection with our audit of the accompanying
keuangan konsolidasian terlampir, tanggung consolidated financial statements, our
jawab kami adalah untuk membaca Laporan responsibility is to read the Annual Report when it
Tahunan ketika tersedia dan, dalam becomes available and, in doing so, consider
melaksanakannya, mempertimbangkan apakah whether the Annual Report is materially
Laporan Tahunan mengandung inconsistent with the accompanying consolidated
ketidakkonsistensian material dengan laporan financial statements or our knowledge obtained in
keuangan konsolidasian terlampir atau the audit, or otherwise appears to be materially
pemahaman yang kami peroleh selama audit, atau misstated.
mengandung kesalahan penyajian material.
Ketika kami membaca Laporan Tahunan, jika kami When we read the Annual Report, if we conclude
menyimpulkan bahwa terdapat suatu kesalahan that there is a material misstatement therein,
penyajian material di dalamnya, kami diharuskan we are required to communicate the matter
untuk mengomunikasikan hal tersebut kepada to those charged with governance and take
pihak yang bertanggung jawab atas tata kelola appropriate actions based on the applicable laws
dan melakukan tindakan yang tepat berdasarkan and regulations.
peraturan perundang-undangan yang berlaku.
Tanggung jawab manajemen dan pihak yang Responsibilities of management and those
bertanggung jawab atas tata kelola terhadap charged with governance for the consolidated
laporan keuangan konsolidasian financial statements
Manajemen bertanggung jawab atas penyusunan Management is responsible for the preparation
dan penyajian wajar laporan keuangan and fair presentation of the consolidated financial
konsolidasian tersebut sesuai dengan Standar statements in accordance with Indonesian Financial
Akuntansi Keuangan di Indonesia, Accounting Standards, and for such internal
dan atas pengendalian internal yang dianggap control as management determines is necessary
perlu oleh manajemen untuk memungkinkan to enable the preparation of consolidated
penyusunan laporan keuangan konsolidasian yang financial statements that are free from material
bebas dari kesalahan penyajian material, baik misstatement, whether due to fraud or error.
yang disebabkan oleh kecurangan maupun
kesalahan.
v
A member firm of Ernst & Young Global Limited
Page 424
The original report included herein is in the Indonesian
language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00427/2.1505/AU.1/04/1963- Report No. 00427/2.1505/AU.1/04/1963-
2/1/III/2026 (lanjutan) 2/1/III/2026 (continued)
Tanggung jawab manajemen dan pihak yang Responsibilities of management and those
bertanggung jawab atas tata kelola terhadap charged with governance for the consolidated
laporan keuangan konsolidasian (lanjutan) financial statements (continued)
Dalam penyusunan laporan keuangan In preparing the consolidated financial statements,
konsolidasian, manajemen bertanggung jawab management is responsible for assessing the
untuk menilai kemampuan Grup dalam Group’s ability to continue as a going concern,
mempertahankan kelangsungan usahanya, disclosing, as applicable, matters related to going
mengungkapkan, sesuai dengan kondisinya, hal- concern, and using the going concern basis of
hal yang berkaitan dengan kelangsungan usaha, accounting, unless management either intends to
dan menggunakan basis akuntansi kelangsungan liquidate the Group or to cease its operations, or
usaha, kecuali manajemen memiliki intensi untuk has no realistic alternative but to do so.
melikuidasi Grup atau menghentikan operasi, atau
tidak memiliki alternatif yang realistis selain
melaksanakannya.
Pihak yang bertanggung jawab atas tata kelola Those charged with governance are responsible for
bertanggung jawab untuk mengawasi proses overseeing the Group’s financial reporting process.
pelaporan keuangan Grup.
Tanggung jawab auditor terhadap audit atas Auditor’s responsibilities for the audit of the
laporan keuangan konsolidasian consolidated financial statements
Tujuan kami adalah untuk memeroleh keyakinan Our objectives are to obtain reasonable assurance
memadai tentang apakah laporan keuangan about whether the consolidated financial
konsolidasian secara keseluruhan bebas dari statements taken as a whole are free from material
kesalahan penyajian material, baik yang misstatement, whether due to fraud or error, and
disebabkan oleh kecurangan maupun kesalahan, to issue an independent auditor’s report that
dan untuk menerbitkan laporan auditor includes our opinion. Reasonable assurance is
independen yang mencakup opini kami. Keyakinan a high level of assurance, but is not a guarantee
memadai merupakan suatu tingkat keyakinan that an audit conducted in accordance with
tinggi, namun bukan merupakan suatu jaminan Standards on Auditing established by the IICPA will
bahwa audit yang dilaksanakan berdasarkan always detect a material misstatement when it
Standar Audit yang ditetapkan oleh IAPI akan exists. Misstatements can arise from fraud or error
selalu mendeteksi kesalahan penyajian material and are considered material if, individually or in the
ketika hal tersebut ada. Kesalahan penyajian aggregate, they could reasonably be expected to
dapat disebabkan oleh kecurangan maupun influence the economic decisions of users taken
kesalahan dan dianggap material jika, baik secara on the basis of these consolidated financial
individual maupun agregat, dapat diekspektasikan statements.
secara wajar akan memengaruhi keputusan
ekonomi yang diambil oleh pengguna berdasarkan
laporan keuangan konsolidasian tersebut.
vi
A member firm of Ernst & Young Global Limited
Page 425
The original report included herein is in the Indonesian
language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00427/2.1505/AU.1/04/1963- Report No. 00427/2.1505/AU.1/04/1963-
2/1/III/2026 (lanjutan) 2/1/III/2026 (continued)
Tanggung jawab auditor terhadap audit atas Auditor’s responsibilities for the audit of the
laporan keuangan konsolidasian (lanjutan) consolidated financial statements (continued)
Sebagai bagian dari suatu audit berdasarkan As part of an audit in accordance with Standards on
Standar Audit yang ditetapkan oleh IAPI, kami Auditing established by the IICPA, we exercise
menerapkan pertimbangan profesional dan professional judgment and maintain professional
mempertahankan skeptisisme profesional selama skepticism throughout the audit. We also:
audit. Kami juga:
Mengidentifikasi dan menilai risiko kesalahan Identify and assess the risks of material
penyajian material dalam laporan keuangan misstatement of the consolidated financial
konsolidasian, baik yang disebabkan oleh statements, whether due to fraud or error,
kecurangan maupun kesalahan, mendesain design and perform audit procedures
dan melaksanakan prosedur audit yang responsive to such risks, and obtain audit
responsif terhadap risiko tersebut, serta evidence that is sufficient and appropriate to
memeroleh bukti audit yang cukup dan tepat provide a basis for our opinion. The risk of not
untuk menyediakan basis bagi opini kami. detecting a material misstatement resulting
Risiko tidak terdeteksinya suatu kesalahan from fraud is higher than for one resulting from
penyajian material yang disebabkan oleh error, as fraud may involve collusion, forgery,
kecurangan lebih tinggi dari yang disebabkan intentional omissions, misrepresentations,
oleh kesalahan, karena kecurangan dapat or override of internal control.
melibatkan kolusi, pemalsuan, penghilangan
secara sengaja, pernyataan salah, atau
pengabaian atas pengendalian internal.
Memeroleh suatu pemahaman tentang Obtain an understanding of internal control
pengendalian internal yang relevan dengan relevant to the audit in order to design audit
audit untuk mendesain prosedur audit yang procedures that are appropriate in the
tepat sesuai dengan kondisinya, tetapi bukan circumstances, but not for the purpose of
untuk tujuan menyatakan opini atas expressing an opinion on the effectiveness of
keefektivitasan pengendalian internal Grup. the Group’s internal control.
Mengevaluasi ketepatan kebijakan akuntansi Evaluate the appropriateness of accounting
yang digunakan serta kewajaran estimasi policies used and the reasonableness of
akuntansi dan pengungkapan terkait yang accounting estimates and related disclosures
dibuat oleh manajemen. made by management.
vii
A member firm of Ernst & Young Global Limited
Page 426
The original report included herein is in the Indonesian
language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00427/2.1505/AU.1/04/1963- Report No. 00427/2.1505/AU.1/04/1963-
2/1/III/2026 (lanjutan) 2/1/III/2026 (continued)
Tanggung jawab auditor terhadap audit atas Auditor’s responsibilities for the audit of the
laporan keuangan konsolidasian (lanjutan) consolidated financial statements (continued)
Sebagai bagian dari suatu audit berdasarkan As part of an audit in accordance with Standards on
Standar Audit yang ditetapkan oleh IAPI, kami Auditing established by the IICPA, we exercise
menerapkan pertimbangan profesional dan professional judgment and maintain professional
mempertahankan skeptisisme profesional selama skepticism throughout the audit. We also:
audit. Kami juga: (lanjutan) (continued)
Menyimpulkan ketepatan penggunaan basis Conclude on the appropriateness of
akuntansi kelangsungan usaha oleh management's use of the going concern basis of
manajemen dan, berdasarkan bukti audit accounting and, based on the audit evidence
yang diperoleh, apakah terdapat suatu obtained, whether a material uncertainty exists
ketidakpastian material yang terkait dengan related to events or conditions that may cast
peristiwa atau kondisi yang dapat significant doubt on the Group's ability to
menyebabkan keraguan signifikan atas continue as a going concern. If we conclude that
kemampuan Grup untuk mempertahankan a material uncertainty exists, we are required to
kelangsungan usahanya. Ketika kami draw attention in our independent auditor’s
menyimpulkan bahwa terdapat suatu report to the related disclosures in the
ketidakpastian material, kami diharuskan consolidated financial statements or, if such
untuk menarik perhatian dalam laporan disclosures are inadequate, to modify our
auditor independen kami ke pengungkapan opinion. Our conclusion is based on the audit
terkait dalam laporan keuangan evidence obtained up to the date of our
konsolidasian atau, jika pengungkapan independent auditor’s report. However, future
tersebut tidak memadai, memodifikasi opini events or conditions may cause the Group to
kami. Kesimpulan kami didasarkan pada cease to continue as a going concern.
bukti audit yang diperoleh hingga tanggal
laporan auditor independen kami. Namun,
peristiwa atau kondisi masa depan
dapat menyebabkan Grup tidak dapat
mempertahankan kelangsungan usaha.
Mengevaluasi penyajian, struktur, dan isi Evaluate the overall presentation, structure,
laporan keuangan konsolidasian secara and content of the consolidated financial
keseluruhan, termasuk pengungkapannya, statements, including the disclosures, and
dan apakah laporan keuangan konsolidasian whether the consolidated financial statements
mencerminkan transaksi dan peristiwa represent the underlying transactions and
yang mendasarinya dengan suatu cara yang events in a manner that achieves fair
mencapai penyajian wajar. presentation.
viii
A member firm of Ernst & Young Global Limited
Page 427
The original report included herein is in the Indonesian
language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00427/2.1505/AU.1/04/1963- Report No. 00427/2.1505/AU.1/04/1963-
2/1/III/2026 (lanjutan) 2/1/III/2026 (continued)
Tanggung jawab auditor terhadap audit atas Auditor’s responsibilities for the audit of the
laporan keuangan konsolidasian (lanjutan) consolidated financial statements (continued)
Sebagai bagian dari suatu audit berdasarkan As part of an audit in accordance with Standards on
Standar Audit yang ditetapkan oleh IAPI, kami Auditing established by the IICPA, we exercise
menerapkan pertimbangan profesional dan professional judgment and maintain professional
mempertahankan skeptisisme profesional selama skepticism throughout the audit. We also:
audit. Kami juga: (lanjutan) (continued)
Memeroleh bukti audit yang cukup dan tepat Obtain sufficient appropriate audit evidence
terkait informasi keuangan entitas atau regarding the financial information of the
aktivitas bisnis dalam Grup untuk entities or business activities within the Group
menyatakan opini atas laporan keuangan to express an opinion on the consolidated
konsolidasian. Kami bertanggung jawab atas financial statements. We are responsible for
arahan, supervisi, dan pelaksanaan audit the direction, supervision, and performance of
grup. Kami tetap bertanggung jawab the group audit. We remain solely responsible
sepenuhnya atas opini audit kami. for our audit opinion.
Kami mengomunikasikan kepada pihak yang We communicate with those charged with
bertanggung jawab atas tata kelola mengenai, governance regarding, among other matters, the
antara lain, ruang lingkup dan saat yang planned scope and timing of the audit and
direncanakan atas audit serta temuan audit significant audit findings, including any significant
signifikan, termasuk setiap defisiensi signifikan deficiencies in internal control that we identify
dalam pengendalian internal yang teridentifikasi during our audit.
oleh kami selama audit.
Kami juga memberikan suatu pernyataan kepada We also provide those charged with governance
pihak yang bertanggung jawab atas tata kelola with a statement that we have complied with
bahwa kami telah mematuhi ketentuan etika relevant ethical requirements regarding
yang relevan mengenai independensi, dan independence, and to communicate with them all
mengomunikasikan kepada pihak tersebut seluruh relationships and other matters that may
hubungan, serta hal-hal lain yang dianggap secara reasonably be thought to bear on our
wajar berpengaruh terhadap independensi kami, independence, and where applicable, related
dan, jika relevan, pengamanan terkait. safeguards.
ix
A member firm of Ernst & Young Global Limited
Page 428
The original report included herein is in the Indonesian
language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00427/2.1505/AU.1/04/1963- Report No. 00427/2.1505/AU.1/04/1963-
2/1/III/2026 (lanjutan) 2/1/III/2026 (continued)
Tanggung jawab auditor terhadap audit atas Auditor’s responsibilities for the audit of the
laporan keuangan konsolidasian (lanjutan) consolidated financial statements (continued)
Dari hal-hal yang dikomunikasikan kepada pihak From the matters communicated with those
yang bertanggung jawab atas tata kelola, kami charged with governance, we determine those
menentukan hal-hal tersebut yang paling matters that were of most significance in the audit
signifikan dalam audit atas laporan keuangan of the consolidated financial statements of the
konsolidasian periode kini dan oleh karenanya current period and are therefore the key audit
menjadi hal audit utama. Kami menguraikan hal matters. We describe such key audit matters in our
audit utama tersebut dalam laporan auditor independent auditor’s report unless laws or
independen kami kecuali peraturan perundang- regulations preclude public disclosure about such
undangan melarang pengungkapan publik tentang key audit matters or when, in extremely rare
hal audit utama tersebut atau ketika, dalam circumstances, we determine that a key audit
kondisi yang sangat jarang terjadi, kami matter should not be communicated in our
menentukan bahwa suatu hal audit utama tidak independent auditor’s report because the adverse
boleh dikomunikasikan dalam laporan auditor consequences of doing so would reasonably be
independen kami karena konsekuensi yang expected to outweigh the public interest benefits of
merugikan dari mengomunikasikan hal tersebut such communication.
akan diekspektasikan secara wajar melebihi
manfaat kepentingan publik atas komunikasi
tersebut.
KAP Purwanto Susanti dan Surja
Edward Dharmadi, CPA
Registrasi Akuntan Publik No. AP.1963/Public Accountant Registration No. AP.1963
31 Maret 2026/March 31, 2026
x
A member firm of Ernst & Young Global Limited
Page 429
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENT OF
KONSOLIDASIAN FINANCIAL POSITION
Pada 31 Desember 2025 As of December 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/
2025 Notes 2024
Aset Assets
Aset Lancar Current Assets
Kas dan setara kas 676.802 4 384.284 Cash and cash equivalents
Investasi jangka pendek 541 - Short-term investments
Piutang usaha - neto 5 Trade receivables - net
Pihak berelasi 160.195 36a 133.329 Related parties
Pihak ketiga 516.776 500.738 Third parties
Piutang lain-lain - neto 6 Other receivables - net
Pihak berelasi 41.183 36b 33.415 Related parties
Pihak ketiga 70.990 71.091 Third parties
Persediaan - neto 491.659 7 446.106 Inventories - net
Pajak dibayar di muka 2.227 37a 2.221 Prepaid tax
Biaya dibayar di muka 8 Prepaid expenses
Pihak berelasi 13.340 36c 9.322 Related parties
Pihak ketiga 4.883 5.861 Third parties
Uang muka pembelian 9 Advance payment
Pihak berelasi 25.318 36d 14.781 Related parties
Pihak ketiga 21.956 25.609 Third parties
Total Aset Lancar 2.025.870 1.626.757 Total Current Assets
Aset Tidak Lancar Non-current Assets
Biaya dibayar di muka - Prepaid expenses -
pihak ketiga 1.735 8 1.253 third parties
Uang muka pembelian 9 Advance payment
Pihak berelasi 54.189 36d 65.596 Related parties
Pihak ketiga 112.823 105.292 Third parties
Taksiran tagihan Estimated claims for
pajak penghasilan 20.857 37b 28.572 income tax refund
Aset tetap - neto 6.141.493 10 6.078.461 Fixed assets - net
Aset pajak tangguhan - neto 3.628 37f 3.588 Deferred tax assets - net
Aset tidak lancar lainnya 99.050 11 95.666 Other non-current assets
Total Aset Tidak Lancar 6.433.775 6.378.428 Total Non-Current Assets
Total Aset 8.459.645 8.005.185 Total Assets
Catatan atas laporan keuangan konsolidasian terlampir merupakan The accompanying notes to the consolidated financial statements form
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian an integral part of these consolidated financial statements.
secara keseluruhan.
1
Page 430
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENT OF
KONSOLIDASIAN (lanjutan) FINANCIAL POSITION (continued)
Pada 31 Desember 2025 As of December 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/
2025 Notes 2024
Liabilitas dan Ekuitas Liabilities and Equity
Liabilitas Liabilities
Liabilitas Jangka Pendek Current Liabilities
Utang bank jangka pendek 200.000 12 - Short-term bank loans
Utang usaha 14 Trade payables
Pihak berelasi 40.959 36e 41.393 Related parties
Pihak ketiga 96.658 79.973 Third parties
Utang lain-lain 15 Other payables
Pihak berelasi 41.258 36f 39.216 Related parties
Pihak ketiga 68.424 72.979 Third parties
Utang pajak 27.655 37c 21.412 Taxes payable
Beban akrual 86.412 16 67.844 Accrued expenses
Liabilitas kontrak 8.764 5.949 Contract liabilites
Jaminan pelanggan 62.287 17 69.062 Customer deposits
Liabilitas jangka panjang yang Current portion of
jatuh tempo dalam satu tahun: long-term liabilities:
Utang bank jangka panjang 170.170 13 - Long-term bank loans
Liabilitas sewa 60.038 18 54.002 Lease liabilities
Lembaga keuangan 2.943 19 3.548 Financial institutions
Utang obligasi dan sukuk 139.232 20 125.538 Bonds payable and sukuk
Total Liabilitas Jangka Pendek 1.004.800 580.916 Total Current Liabilities
Liabilitas Jangka Panjang Non-current Liabilities
Liabilitas pajak tangguhan - neto 133.604 37e 138.415 Deferred tax liabilities - net
Liabilitas jangka panjang: Long-term liabilities:
Utang bank jangka panjang 2.628.707 13 2.534.363 Long-term bank loans
Liabilitas sewa 182.282 18 172.769 Lease liabilities
Lembaga keuangan 1.412 19 1.612 Financial institutions
Utang obligasi dan sukuk 600.127 20 737.695 Bonds payable and sukuk
Liabilitas imbalan kerja Long-term
jangka panjang 57.694 21 52.065 employee benefits liability
Utang lain-lain - pihak berelasi 3.800 36f 3.800 Other payables - related parties
Total Liabilitas Jangka Panjang 3.607.626 3.640.719 Total Non-Current Liabilities
Total Liabilitas 4.612.426 4.221.635 Total Liabilities
Catatan atas laporan keuangan konsolidasian terlampir merupakan The accompanying notes to the consolidated financial statements form
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian an integral part of these consolidated financial statements.
secara keseluruhan.
2
Page 431
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENT OF
KONSOLIDASIAN (lanjutan) FINANCIAL POSITION (continued)
Pada 31 Desember 2025 As of December 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/
2025 Notes 2024
Ekuitas Equity
Ekuitas yang Dapat Equity Attributable to
Diatribusikan kepada the Owners of the
Pemilik Entitas Induk Parent Entity
Modal saham - Capital stock -
nilai nominal Rp500 (rupiah penuh) par value Rp500 (full amount)
per saham per share
Modal dasar - Authorized capital -
9.200.000.000 saham 9,200,000,000 shares
Modal ditempatkan dan Issued and fully
disetor penuh - paid in capital -
3.066.660.000 saham 1.533.330 22 1.533.330 3,066,660,000 shares
Tambahan modal disetor 370.021 24 370.021 Additional paid-in capital
Differences in foreign exchange
Selisih kurs dari penyetoran modal 17.600 25 17.600 from paid-in capital
Saldo laba Retained earnings
Dicadangkan 45.000 26a 40.000 Appropriated
Belum dicadangkan 865.916 26b 838.789 Unappropriated
Penghasilan komprehensif lain 924.098 27 894.329 Other comprehensive income
Sub-total 3.755.965 3.694.069 Sub-total
Kepentingan nonpengendali 91.254 28 89.481 Non-controlling interest
Total Ekuitas 3.847.219 3.783.550 Total Equity
Total Liabilitas dan Ekuitas 8.459.645 8.005.185 Total Liabilities and Equity
Catatan atas laporan keuangan konsolidasian terlampir merupakan The accompanying notes to the consolidated financial statements form
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian an integral part of these consolidated financial statements.
secara keseluruhan.
3
Page 432
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN LABA RUGI DAN PENGHASILAN CONSOLIDATED STATEMENT OF PROFIT OR LOSS
KOMPREHENSIF LAIN KONSOLIDASIAN AND OTHER COMPREHENSIVE INCOME
Untuk Tahun yang Berakhir Pada For the Year Ended
Tanggal 31 Desember 2025 December 31, 2025
(Disajikan dalam Jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/
2025 Notes 2024
Pendapatan dari kontrak Revenue from contract
dengan pelanggan 3.008.803 29 2.907.675 with customers
Beban pokok penjualan (1.627.760) 30 (1.635.701) Cost of goods sold
Laba kotor 1.381.043 1.271.974 Gross Profit
Beban penjualan (610.511) 31 (549.617) Selling expenses
Beban umum dan administrasi (359.094) 32 (334.947) General and administrative expenses
Penghasilan (beban) lain - neto (10.400) 33 18.753 Other income (expenses)- net
Laba usaha 401.038 406.163 Operating profit
Penghasilan keuangan - neto 15.165 34 23.074 Finance income - net
Beban keuangan (325.939) 35 (314.178) Finance expenses
Laba sebelum Profit before
pajak penghasilan 90.264 115.059 income tax
Beban pajak penghasilan (27.653) 37d (4.863) Income tax expenses
Laba tahun berjalan 62.611 110.196 Profit for the year
Penghasilan komprehensif lain Other comprehensive income
Pos yang tidak Item not to be
akan direklasifikasi reclassified to
ke laba rugi: profit or loss:
Revaluasi surplus 34.703 10 - Surplus revaluation
Pengukuran kembali Re-measurement of
liabilitas imbalan kerja (5.609 ) 21,27 (5.822) employee benefits liability
Pajak penghasilan terkait 1.234 1.285 Related income tax
Penghasilan komprehensif lain 30.328 (4.537) Other comprehensive income
Total penghasilan komprehensif Total comprehensive income
tahun berjalan 92.939 105.659 for the year
Laba tahun berjalan yang dapat Profit for the year that
diatribusikan kepada: can be attributed to:
Pemilik entitas induk 58.379 26b 104.947 Owners of the parent entity
Kepentingan nonpengendali 4.232 5.249 Non-controlling interests
Laba tahun berjalan 62.611 110.196 Profit for the year
Total penghasilan Total comprehensive
komprehensif tahun berjalan income for the year that can
yang dapat diatribusikan kepada: be attributed to:
Pemilik entitas induk 88.148 100.506 Owners of parent entity
Kepentingan nonpengendali 4.791 28 5.153 Non-controlling interests
Total penghasilan komprehensif lain Total comprehensive income
tahun berjalan 92.939 105.659 for the year
Laba per saham dasar yang dapat Basic earning per share attributable
diatribusikan kepada pemilik to the owner of
entitas induk the parent
(Rupiah penuh) 19 38 34 (Full amount)
Catatan atas laporan keuangan konsolidasian terlampir merupakan The accompanying notes to the consolidated financial statements form
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian an integral part of these consolidated financial statements.
secara keseluruhan.
4
Page 433
The original financial statements included herein are in the Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
Untuk Tahun yang Berakhir pada Tanggal 31 Desember 2025 For the Year Ended December 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Ekuitas yang Dapat Diatribusikan Kepada Pemilik Entitas Induk/
Equity Attributable to Owners of the Parent Entity
Modal
ditempatkan
dan Selisih kurs dari Saldo laba/Retained earnings Penghasilan komprehensif lain/
disetor penuh/ Tambahan penyetoran modal/ Other comprehensive income Kepentingan
Issued and modal disetor/ Difference in foreign Belum nonpengendali/
Catatan/ fully paid Additional exchange from Dicadangkan/ dicadangkan/ Surplus revaluasi/ Kerugian aktuaria/ Sub-total/ Non-controlling Total ekuitas/
Notes capital stock paid-in capital paid-in capital Appropriated Unappropriated Revaluarion surplus Actuarial loss Sub-total interests Total equity
Saldo per 1 Januari 2024 1.533.330 370.021 17.600 35.000 771.962 928.918 (16.786) 3.640.045 88.101 3.728.146 Balance as of January 1, 2024
Pembayaran dividen 23 - - - - (33.120) - - (33.120) (3.773) (36.893) Dividend payment
Cadangan wajib 26 - - - 5.000 (5.000) - - - - - General reserve
Penyesuaian atas surplus revaluasi 10 - - - - - (13.362) - (13.362) - (13.362) Adjustment on revaluation surplus
Total penghasilan Total comprehensive income
komprehensif tahun berjalan - - - - 104.947 - (4.441) 100.506 5.153 105.659 for the year
Saldo 31 Desember 2024 1.533.330 370.021 17.600 40.000 838.789 915.556 (21.227) 3.694.069 89.481 3.783.550 Balance as of December 31, 2024
Cadangan wajib 26 - - - 5.000 (5.000) - - - - - General reserve
-
Pembayaran dividen 23 - - - - (26.252) - - (26.252) (3.018) (29.270) Dividend payment
Total penghasilan Total comprehensive income
komprehensif tahun berjalan - - - - 58.379 34.318 (4.549) 88.148 4.791 92.939 for the year
Saldo 31 Desember 2025 1.533.330 370.021 17.600 45.000 865.916 949.874 (25.776) 3.755.965 91.254 3.847.219 Balance as of December 31, 2025
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian secara The accompanying notes to the consolidated financial statements orom an integral part of these consolidated financial statements.
keseluruhan.
5
Page 434
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED STATEMENT OF CASH FLOWS
Untuk Tahun yang Berakhir pada Tanggal For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/
2025 Notes 2024
Arus Kas dari Aktivitas Operasi Cash Flow from Operating Activities
Penerimaan kas dari pelanggan 2.954.272 2.908.230 Cash received from customers
Pembayaran kas kepada: Cash payment to:
Pemasok (1.922.536) (2.005.277) Suppliers
Direksi dan karyawan (286.982) (298.995) Directors and employees
Kas yang dihasilkan dari operasi 744.754 603.958 Cash generated from operations
Penerimaan penghasilan bunga 15.165 34 23.074 Cash received from interest income
Penerimaan restitusi pajak 13.205 37 12.143 Cash received from tax restitution
Pembayaran beban keuangan (293.559) (307.731) Cash payment for financial expenses
Pembayaran beban pajak penghasilan (28.189) 37 (58.196) Cash payment for income tax expense
Kas neto yang diperoleh dari Net cash provided by
aktivitas operasi 451.376 273.248 operating activities
Arus Kas dari Aktivitas Investasi Cash Flow from Investing Activities
Penerimaan dari hasil penjualan Proceeds from sale of
aset tetap 78.767 10 44.100 fixed assets
Perolehan aset tetap (363.756) 10 (506.647) Acquisition of fixed assets
Pembayaran untuk Payment for
uang muka perolehan aset tetap (63.510) 15 (78.431) advance for fixed assets
Pembayaran atas perolehan Payment for
aset hak guna (18.904) 10 - Acquisition of rights of use assets
Investasi jangka pendek (543) - Short-term Investment
Penerimaan dari deposito berjangka - 5.000 Withdrawal of time deposit
Pembelian aset tidak lancar lainnya - 11 (8.549) Addition of other non-current assets
Penempatan deposito berjangka - (1.682) Placement of time deposit
Kas neto yang digunakan untuk Net cash used in
aktivitas investasi (367.946) (546.209) investing activities
Catatan atas laporan keuangan konsolidasian terlampir merupakan The accompanying notes to the consolidated financial statements from
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian an integral part of these consolidated financial statements.
secara keseluruhan.
6
Page 435
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED STATEMENT OF CASH FLOWS
(lanjutan) (continued)
Untuk Tahun yang Berakhir pada Tanggal For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/
2025 Notes 2024
Arus Kas dari Aktivitas Pendanaan Cash Flow from Financing Activities
Penambahan atas: Addition on:
Utang bank jangka panjang 249.546 17 681.238 Long-term bank loans
Utang bank jangka pendek 200.000 12 - Short-term bank loans
Pembayaran untuk: Payment for:
Utang obligasi dan sukuk (125.800) 20 (443.700) Bonds payable and sukuk
Liabilitas sewa (79.434) 18 (71.527) Lease liabilities
Utang lembaga keuangan (5.954) 19 (3.842) Financial institution loans
Dividen tunai (29.270) (36.893) Cash dividend
Utang bank jangka pendek - 12 (21.811) Short-term bank loans
Utang bank jangka panjang - 17 (20.800) Long-term bank loans
Kas bersih yang diperoleh dari Net cash provided by
aktivitas pendanaan 209.088 82.665 financing activities
Kenaikan (penurunan) - neto Net increase (decrease) in cash and
kas dan setara kas 292.518 (190.296) cash equivalents
Cash and Cash Equivalents
Kas dan Setara Kas awal tahun 384.284 574.580 at beginning of year
Cash and Cash Equivalents
Kas dan Setara Kas akhir tahun 676.802 4 384.284 at end of year
Informasi atas aktivitas yang tidak mempengaruhi arus Information on non-cash activities is disclosed in Note 41.
kas diungkapkan dalam Catatan 41.
Catatan atas laporan keuangan konsolidasian terlampir merupakan The accompanying notes to the consolidated financial statements from
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian an integral part of these consolidated financial statements.
secara keseluruhan.
7
Page 436
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM 1. GENERAL
a. Pendirian Perusahaan dan Informasi Umum a. The Company’s Establishment and General
Information
PT Samator Indo Gas Tbk (“Perusahaan”), PT Samator Indo Gas Tbk (the “Company”)
yang dahulu bernama tanggal PT Aneka Gas which previously known as PT Aneka Gas
Industri yang didirikan pada tanggal Industri was established on September 21,
21 September 1971, berdasarkan Akta Notaris 1971 based on Notarial Deed No. 28 of
Soeleman Ardjasasmita, S.H., No. 28, Notaris Soeleman Ardjasasmita, S.H., a notary in
di Jakarta. Akta tersebut telah disahkan oleh Jakarta, which was approved by the Minister of
Menteri Kehakiman melalui Surat Keputusan Justice in its Decision Letter No. J.A.5/198/3
No. J.A.5/198/3 tanggal 8 November 1971 dan dated November 8, 1971 and were written in the
dicatat dalam Lembaran Berita Negara State Gazette No. 103 dated December 24,
Republik Indonesia No. 103 tanggal 1971, Additional No. 576.
24 Desember 1971, Tambahan No. 576.
Perubahan nama menjadi PT Samator Indo The change of the name into PT Samator Indo
Gas Tbk di atas sesuai dengan Akta No. 13 Gas Tbk as above is based on Notarial Deed
tanggal 12 Desember 2022 yang dibuat No. 13, dated December 12, 2022, in the
dihadapan Notaris Ira Sudjono, S.H., M.Hum. presence of Notary Ira Sudjono, S.H., M.Hum.
Akta perubahan ini telah disahkan oleh Menteri This amendment has been approved by the
Hukum dan Hak Asasi Manusia Republik Minister of Law and Human Right of Republic of
Indonesia dengan Surat Keputusan No. AHU- Indonesia in the Decision Letter No. AHU-
0089934.AH.01.02 Tahun 2022 tanggal 0089934.AH.01.02 Year 2022 dated
12 Desember 2022. December 12, 2022.
Anggaran dasar Perusahaan telah mengalami The Company’s Articles of Association has
perubahan beberapa kali, perubahan terakhir been amended several times, the latest
berdasarkan Akta No. 161, tanggal 24 Juni amendment based on Deed No. 161, dated
2024 dari Ira Sudjono, S.H., M.Hum., M.Kn., June 24, 2024, of Ira Sudjono, S.H., M.Hum.,
M.M., M.Si., Notaris di Jakarta, mengenai M.Kn., M.M., M.Si., Notary in Jakarta, regarding
perubahan redaksional pasal 3 Anggaran changes in editorial changes to the Article 3 of
Dasar Perusahaan tentang maksud dan tujuan the Company's Articles of Association
Perseroan dan pasal 16 ayat 10 huruf c tentang regarding purpose and objective of the
tugas dan wewenang Direksi. Akta perubahan Company and Article 16 point 10 letter c
ini telah disahkan oleh Menteri Hukum dan Hak regarding task and authority of the Directors.
Asasi Manusia Republik Indonesia dengan This amendment has been approved by the
Surat Keputusan No. 0040207.AH.01.02. Minister of Law and Human Right of Republic of
Tahun 2024 tanggal 5 Juli 2024. Indonesia in the Decision Letter
No. 0040207.AH.01.02. Year 2024 dated July
5, 2024.
Sesuai dengan pasal 3 Anggaran Dasar According to Article 3 of the Company’s Articles
Perusahaan bergerak di bidang industri kimia of Association, the Company’s activities are
dasar, manajemen dan pengolahan limbah, industrial chemical, waste management and
konstruksi, perdagangan, pengangkutan, recycling, construction, trading, transportation,
instalasi, aktivitas penyewaan dan sewa guna installation, leasing and leasing activities
tanpa hak opsi. Perusahaan bergerak di bidang without option rights. The Company is engaged
industri gas tertentu dalam bentuk gas, cair in the specific gas industry such as gas, liquid
ataupun padat, mendesain konstruksi dan or solid, constructions design and installation of
instalasi peralatan gas pada pabrik pelanggan gas equipment in customer’s factories and
dan rumah sakit serta memperdagangkan hospitals and trading in gas products from other
produk gas dari produsen lain kepada manufacturers to the Company’s customers.
pelanggan Perusahaan.
8
Page 437
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
a. Pendirian Perusahaan dan Informasi Umum a. The Company’s Establishment and General
(lanjutan) Information (continued)
Kantor pusat Perusahaan berkedudukan The Company’s head office is located
di Gedung UGM Samator Pendidikan Tower A in Gedung UGM Samator Pendidikan, Tower A
Lt 5-6, Jl. Dr Sahardjo No. 83, Tebet, 5-6Th Floor, Jl. Dr Sahardjo No. 83, Tebet,
Manggarai, Jakarta Selatan. Manggarai, Jakarta Selatan.
Perusahaan dan entitas anaknya memiliki 60 The Company and its subsidiaries have 60
(enam puluh) pabrik (plant) yang tersebar di (sixty) plants spread in Java, Sumatera,
wilayah Jawa, Sumatera, Kalimantan dan Kalimantan and Sulawesi, which are 3 (three)
Sulawesi, yaitu 3 (tiga) di Jakarta, 10 (sepuluh) in Jakarta, 10 (ten) in West Java, 3 (three)
di Jawa Barat, 3 (tiga) di Jawa Tengah, 12 (dua in Central Java, 12 (twelve) in East Java, 1
belas) di Jawa Timur, 1 (satu) di Banten, 3 (tiga) (one) in Banten, 3 (three) in Riau, 4 (four) in
di Riau, 4 (empat) di Kepulauan Riau, 5 (lima) Riau Islands, 5 (five) in North Sumatera, 1 (one)
di Sumatera Utara, 1 (satu) di Sumatera in South Sumatra, 1 (one) in Central
Selatan, 1 (satu) di Kalimantan Tengah, 1 (satu) Kalimantan, 1 (one) in South Kalimantan, 2
di Kalimantan Selatan, 2 (dua) di Kalimantan (two) in East Kalimantan, 2 (two) in North
Timur, 2 (dua) di Sulawesi Utara, 1 (satu) di Sulawesi, 1 (one) in Bali, 1 (one) in Central
Bali, 1 (satu) di Sulawesi Tengah, 6 (enam) di Sulawesi, 6 (six) in South Sulawesi, 1 (one)
Sulawesi Selatan, 1 (satu) di Sulawesi in Southeast Sulawesi, 1 (one) in Bangka
Tenggara, 1 (satu) di Bangka Belitung, 1 (satu) Belitung, 1 (one) in West Nusa Tenggara and
di Nusa Tenggara Barat dan 1 (satu) di Maluku 1 (one) in North Maluku.
Utara.
Manajemen bertanggung jawab atas The management is responsible for the
penyusunan dan penyajian laporan keuangan preparation and presentation of the
konsolidasian ini, yang telah diselesaikan dan consolidated financial statements, which were
disetujui untuk diterbitkan oleh direksi completed and authorized for issuance by the
Perusahaan pada tanggal 31 Maret 2026. Company’s directors on March 31, 2026.
Perusahaan berdomisili di Indonesia, entitas The Company is incorporated in Indonesia, the
induk dan entitas induk terakhir Perusahaan Company’s immediate and ultimate parent is
adalah PT Samator. PT Samator.
b. Penawaran umum saham Perusahaan b. The Company’s public offering
Saham Shares
Pada tanggal 16 September 2016, Perusahaan On September 16, 2016, the Company
memperoleh pernyataan efektif dari Otoritas obtained an effective statement from the
Jasa Keuangan (OJK) dengan suratnya Chairman of the Financial Services Authority
No. S-520/D.04/2016 untuk melakukan (OJK) in his letter No. S-520/D.04/2016 to
Penawaran Umum Perdana atas 766.660.000 conduct Initial Public Offering of 766,660,000
lembar saham kepada masyarakat. Pada shares to the public through Indonesian capital
tanggal 28 September 2016, saham-saham market. On September 28, 2016, the shares
tersebut telah dicatatkan pada Bursa Efek were listed in the Indonesian Stock Exchange.
Indonesia.
Pada tanggal 31 Desember 2025, seluruh As of December 31, 2025, all of the Company's
saham Perusahaan sejumlah 3.066.660.000 outstanding shares totaling 3,066,660,000
lembar dengan nominal Rp500 (nilai penuh) per shares with par value of Rp500 (full amount) per
saham telah dicatatkan pada Bursa Efek share have been listed in the Indonesian Stock
Indonesia. Exchange.
9
Page 438
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
b. Penawaran umum saham Perusahaan b. The Company’s public offering (continued)
(lanjutan)
Pada tanggal 31 Desember 2025, obligasi dan As of December 31, 2025, the outstanding
sukuk ijarah yang diterbitkan kepada publik oleh bonds and sukuk ijarah issued to the public by
Perusahaan dan diperdagangkan di Bursa efek the Company and traded on the Indonesia
Indonesia (Catatan 20) adalah sebagai berikut: Stock Exchange (Note 20) were as follows:
Obligasi Bonds
Jumlah
pokok/
Nama obligasi/ Nominal Jangka waktu/ Jatuh tempo/ Tingkat bunga/
Name of bonds amount Term Maturity date Interest rate
Obligasi Berkelanjutan II Aneka Gas 1.000 7 tahun/years 14 Agustus 2027/ 11,25% tetap/
Industri Tahap I Tahun 2020 - Seri C August 14, 2027 11.25% fixed
Obligasi Berkelanjutan II Aneka Gas 78.000 7 tahun/years 6 Juli 2028/ 10,75% tetap/
Industri Tahap III Tahun 2021 - Seri C July 6, 2028 10.75% fixed
Obligasi Berkelanjutan II Aneka Gas 46.300 5 tahun/years 22 Desember 2026/ 9,15% tetap/
Industri Tahap IV Tahun 2021 – Seri B December 22, 2026 9.15% fixed
Obligasi Berkelanjutan II Aneka Gas 59.000 7 tahun/years 22 Desember 2028/ 10,00% tetap/
Industri Tahap IV Tahun 2021 – Seri C December 22, 2028 10.00% fixed
Obligasi Berkelanjutan III Samator Indo 41.000 3 tahun/years 10 Oktober 2026/ 7,40% tetap/
Gas Tahap I Tahun 2023 – Seri A October 10, 2026 7.40% fixed
Obligasi Berkelanjutan III Samator Indo 29.000 5 tahun/years 10 Oktober 2028/ 7,90% tetap/
Gas Tahap I Tahun 2023 – Seri B October 10, 2028 7.90% fixed
Sukuk Ijarah Sukuk Ijarah
Jumlah
pokok/ Cicilan imbalan
Nama sukuk ijarah/ Nominal Jangka waktu/ Jatuh tempo/ ijarah/
Name of sukuk ijarah amount Term Maturity date Ijarah return
Sukuk Ijarah Berkelanjutan II Rp107,5 untuk
Aneka Gas Industri setiap Rp1.000/
Tahap III Tahun 2021 - 124.000 7 tahun/years 6 Juli 2028/ Rp107.5 for
Seri C July 6, 2028 each Rp1,000
Sukuk Ijarah Berkelanjutan II Rp91,50 untuk
Aneka Gas Industri setiap Rp1.000/
Tahap IV Tahun 2021 - 17.000 5 tahun/years 22 Desember 2026/ Rp91.50 for
Seri B December 22, 2026 each Rp1,000
Sukuk Ijarah Berkelanjutan II Aneka Rp89 untuk
Aneka Gas Industri setiap Rp1.000/
Tahap V Tahun 2022 - 123.700 5 tahun/years 5 April 2027/ Rp89 for each
Seri B April 5, 2027 Rp1,000
Sukuk Ijarah Berkelanjutan II Aneka Rp97,50 untuk
Aneka Gas Industri setiap Rp1.000/
Tahap V Tahun 2022 - 153.500 7 tahun/years 5 April 2029/ Rp97.50 for
Seri C April 5, 2029 each Rp1,000
Sukuk Ijarah Berkelanjutan III Rp74,00 untuk
Samator Indo Gas setiap Rp1.000/
Tahap I Tahun 2023 - 35.500 3 tahun/years 10 Oktober 2026/ Rp74.00 for
Seri A October 10, 2026 each Rp1,000
Sukuk Ijarah Berkelanjutan III Rp79,00 untuk
Samator Indo Gas setiap Rp1.000/
Tahap I Tahun 2023 - 34.500 5 tahun/years 10 Oktober 2028/ Rp79.00 for
Seri B October 10, 2028 each Rp1,000
10
Page 439
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
c. Susunan Entitas Anak c. The Company’s Subsidiaries
Perusahaan memiliki kepemilikan langsung dan The Company has direct and indirect ownership
tidak langsung pada Entitas Anak adalah on the Subsidiaries as follows:
sebagai berikut:
Tahun
Persentase beroperasi
kepemilikan/ secara
Percentage of komersial/ Total aset/
ownership Start of Total assets
Entitas anak/ Domisili/ Kegiatan usaha/ commercial
Subsidiaries Domicile Principal activity 2025 2024 operating 2025 2024
Entitas anak langsung/Direct subsidiaries
PT Samator Surabaya Produksi dan perdagangan 99,91% 99,91% 1992 3.017.753 2.550.049
Gas gas/Production and gas
Industri (SGI) trading
PT Ruci Surabaya Pengolahan, kontruksi, 50,00% 50,00% 2009 77.354 75.609
Gas (RG) perdagangan besar dan
eceran, serta reparasi
dan perawatan mobil
dan sepeda motor/
Processing, construction,
wholesale and retail trade,
as well as car and
motorcycle repair and
maintenance
PT Krakatau Cilegon Produksi dan perdagangan 35,21%* 35,21%* - 122.522 105.770
Samator (KS) gas, kontruksi,perdagangan
besar, serta reparasi
mesin khusus/
Production and wholesale
gas trade, construction,
as well as special machinery
repair and maintenance
Entitas anak tidak langsung melalui SGI/Indirect subsidiary through SGI
PT Samabayu Bali Produksi dan perdagangan 59,95% 59,95% 1991 100.578 99.413
Mandala gas serta pemasangan
(SMB) instalasi / Production,
gas trading and installation
*ditambah dengan 29,34% kepemilikan RG atas KS. *added by 29.34% ownership owned by RG in KS.
d. Dewan Komisaris, Direksi, Komite Audit dan d. Boards of Commissioners and Directors,
Karyawan Audit Committee and Employees
Susunan dewan komisaris dan direksi serta The composition of the Company’s boards of
komite audit Perusahaan adalah sebagai commissioners and directors and audit
berikut: committee is as follows:
2025 2024
Dewan Komisaris Board of Commissioners
Komisaris Utama Heyzer Harsono Heyzer Harsono President Commissioner
Wakil Komisaris Utama Rasid Harsono Rasid Harsono Vice President Commissioner
Wakil Komisaris Utama Ferryawan Utomo Setyo Wahono Vice President Commissioner
Komisaris Michael William P. Soeryadjaya Michael William P. Soeryadjaya Commissioner
Komisaris Atiff Ibrahim Gill Atiff Ibrahim Gill Commissioner
Komisaris Nini Liemijanto - Commissioner
Komisaris Independen Komjen Pol (P) Sutanto Komjen Pol (P) Sutanto Independent Commissioner
Komisaris Independen Robiyanto Robiyanto Independent Commissioner
Komisaris Independen Hans-Gerd Wienands-Adelsbach Hans-Gerd Wienands- Independent Commissioner
Adelsbach
11
Page 440
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
d. Dewan Komisaris, Direksi, Komite Audit dan d. Boards of Commissioners and Directors,
Karyawan (lanjutan) Audit Committee and Employees
(continued)
2025 2024
Direksi Board of Directors
Direktur Utama Rachmat Harsono Rachmat Harsono President Director
Wakil Direktur Utama Imelda Mulyani Harsono Ferryawan Utomo Vice President Director
Wakil Direktur Utama Sigit Purwanto - Vice President Director
Direktur Budi Susanto Budi Susanto Director
Direktur Andy Purwohardono Andy Purwohardono Director
Direktur Noni Mulianti Octavianus Santoso Rastanto Director
Direktur - Imelda Mulyani Harsono Director
Direktur - Djanako Tjandra Director
Direktur - Nini Liemijanto Director
2025 2024
Komite Audit Audit Committee
Ketua Robiyanto Robiyanto Chairman
Anggota Tjokro Aliwidjaja Tjokro Aliwidjaja Member
Anggota Komjen Pol (P) Sutanto Komjen Pol (P) Sutanto Member
2025 2024
Sekretaris Perusahaan Imelda Mulyani Harsono Imelda Mulyani Harsono Corporate Secretary
Audit Internal Internal Audit
Kepala Unit Ganggar Dwi Christiawan Ganggar Dwi Christiawan Head of Unit
Pada tanggal 31 Desember 2025, Perusahaan As of December 31, 2025, the Company and its
dan entitas anaknya (secara bersama-sama subsidiaries (collectively referred as the
disebut sebagai “Grup”) memiliki 1.783 orang “Group”) has a total of 1.783 permanent
(2024: 2.078) karyawan tetap (diaudit). employees (2024: 2,078) (audited).
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL POLICIES INFORMATION
a. Dasar penyajian laporan keuangan a. Basis of presentation of consolidated
konsolidasian financial statements
Laporan keuangan konsolidasian telah disusun The consolidated financial statements have
sesuai dengan Standar Akuntansi Keuangan been prepared in accordance with Indonesian
di Indonesia (“SAK”), yang mencakup Financial Accounting Standards (“SAK”), which
Pernyataan dan Interpretasi yang dikeluarkan comprise the Statements and Interpretations
oleh Dewan Standar Akuntansi Keuangan issued by the Financial Accounting Standards
Ikatan Akuntan Indonesia (“DSAK IAI”) dan Board of the Institute of Indonesia Chartered
Peraturan-Peraturan serta Pedoman Penyajian Accountants (Dewan Standar Akuntansi
dan Pengungkapan Laporan Keuangan yang Keuangan Ikatan Akuntan Indonesia or DSAK
diterbitkan oleh Otoritas Jasa Keuangan IAI) and the Regulations and Guidelines on
(“OJK”). Financial Statement Presentation and
Disclosures issued by Financial Services
Authority (Otoritas Jasa Keuangan” or “ OJK”).
Laporan keuangan konsolidasian disusun The consolidated financial statements have
berdasarkan konsep akrual, kecuali laporan been prepared on an accrual basis, except for
arus kas konsolidasian, dengan menggunakan the consolidated statement of cash flows, using
konsep biaya historis, kecuali seperti yang the historical cost concept of accounting, except
disebutkan dalam catatan atas laporan as disclosed in the relevant notes to the
keuangan konsolidasian yang relevan. consolidated financial statements herein.
12
Page 441
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL POLICIES INFORMATION
a. Dasar penyajian laporan keuangan a. Basis of presentation of consolidated
konsolidasian (lanjutan) financial statements (continued)
Laporan arus kas konsolidasian yang disajikan The consolidated statement of cash flows, which
dengan menggunakan metode langsung, have been prepared using the direct method,
menyajikan penerimaan dan pengeluaran kas present receipts and disbursements of cash and
dan setara kas yang diklasifikasikan ke dalam cash equivalents classified into operating,
aktivitas operasi, investasi dan pendanaan. investing and financing activities.
Kebijakan akuntansi yang diterapkan oleh Grup The accounting policies adopted by the Group
adalah selaras bagi periode yang dicakup oleh are consistently applied for the periods covered
laporan keuangan konsolidasian, kecuali untuk by the consolidated financial statements, except
standar akuntansi baru dan revisi seperti for new and revised accounting standards as
diungkapkan pada Catatan 2b dibawah ini. disclosed in the following Note 2b.
Grup telah menyusun laporan keuangan The Group has prepared the consolidated
konsolidasian dengan dasar kelangsungan financial statements on the going concern basis.
usaha.
b. Perubahan kebijakan akuntansi b. Changes in accounting principles
Grup menerapkan untuk pertama kalinya The Group applied for the first-time certain
beberapa standar dan amandemen tertentu standards and amendments, which are effective
yang efektif untuk periode tahunan yang dimulai for annual periods beginning on or after 1
pada atau setelah 1 Januari 2025 (kecuali January 2025 (unless otherwise stated). The
dinyatakan lain). Grup tidak melakukan Group has not early adopted any other standard,
penerapan dini atas standar, interpretasi, atau interpretation or amendment that has been
amandemen lain yang telah diterbitkan namun issued but is not yet effective.
belum efektif.
Amandemen PSAK 221: Kekurangan Amendment of PSAK 221: Lack of
Ketertukaran Exchangeability
Amandemen tersebut menetapkan bagaimana The amendments specifies how an entity
entitas harus menilai apakah suatu mata uang should assess whether a currency is
dapat dipertukarkan serta bagaimana entitas exchangeable and how it should determine a
harus menentukan kurs spot ketika spot exchange rate when exchangeability is
ketertukaran (exchangeability) tidak tersedia. lacking. The amendments also require
Amandemen tersebut juga mensyaratkan disclosure of information that enables users of
pengungkapan informasi yang memungkinkan its financial statements to understand how the
pengguna laporan keuangan untuk memahami currency not being exchangeable into the other
bagaimana ketidakmampuan mata uang currency affects, or is expected to affect, the
tersebut untuk dipertukarkan dengan mata uang entity’s financial performance, financial position
lainnya memengaruhi, atau diharapkan akan and cash flows.
memengaruhi, kinerja keuangan, posisi
keuangan, dan arus kas entitas.
Amandemen ini tidak berdampak terhadap This amendment did not have any impact on
laporan keuangan konsolidasian Grup. the Group’s consolidated financial statements
13
Page 442
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
b. Perubahan kebijakan akuntansi (lanjutan) b. Changes in accounting principles
(continued)
PSAK 117: Kontrak Asuransi PSAK 117: Insurance Contracts
PSAK 117 merupakan standar akuntansi baru PSAK 117 is a comprehensive new accounting
yang komprehensif mencakup pengakuan dan standard for insurance contracts covering
pengukuran, penyajian, serta pengungkapan recognition and measurement, presentation
untuk kontrak asuransi. PSAK 117 and disclosure. PSAK 117 replaces PSAK 104
menggantikan PSAK 104: Kontrak Asuransi. Insurance Contracts. PSAK 117 applies to all
PSAK 117 berlaku untuk seluruh jenis kontrak types of insurance contracts (i.e., life, non-life,
asuransi (yaitu, jiwa, non-jiwa, asuransi direct insurance and re-insurance), regardless
langsung, dan reasuransi), tanpa memandang of the type of entities that issue them as well as
jenis entitas yang menerbitkannya, serta to certain guarantees and financial instruments
berlaku pula untuk jenis garansi tertentu dan with discretionary participation features.
instrumen keuangan dengan fitur partisipasi
diskresioner.
Tujuan utama PSAK 117 adalah menyediakan The overall objective of PSAK 117 is to provide
model akuntansi yang komprehensif untuk a comprehensive accounting model for
kontrak asuransi yang lebih berguna dan insurance contracts that is more useful and
konsisten bagi entitas asuransi, mencakup consistent for insurers, covering all relevant
seluruh aspek akuntansi yang relevan. PSAK accounting aspects. PSAK 117 is based on a
117 didasarkan pada model umum yang general model, supplemented by:
dilengkapi dengan:
• Penyesuaian khusus untuk kontrak dengan • A specific adaptation for contracts with direct
fitur partisipasi langsung (variable fee participation features (the variable fee
approach) approach)
• Pendekatan yang disederhanakan • A simplified approach (the premium
(premium allocation approach) yang allocation approach) mainly for short-
terutama berlaku untuk kontrak berdurasi duration contracts
pendek
Standar baru tersebut tidak memiliki dampak The new standard had no impact on the Group’s
terhadap laporan keuangan konsolidasian consolidated financial statements.
Grup.
14
Page 443
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
b. Perubahan kebijakan akuntansi (lanjutan) b. Changes in accounting principles
(continued)
Berlaku efektif pada atau setelah tanggal Effective beginning on or at January 1, 2026
1 Januari 2026
Amendmen PSAK 109 and PSAK 107: Amendments to PSAK 109 and PSAK 107:
Klasifikasi dan Pengukuran Instrumen Classification and Measurement of Financial
Keuangan Instruments
Amandemen tersebut mencakup klarifikasi atas The amendments includes a clarification that a
suatu liabilitas keuangan dihentikan financial liability is derecognised on the
pengakuannya pada “tanggal penyelesaian” ‘settlement date’ and the introduction of an
serta memperkenalkan pilihan kebijakan accounting policy choice (if specific conditions
akuntansi (apabila kondisi tertentu terpenuhi) are met) to derecognise financial liabilities
untuk menghentikan pengakuan liabilitas settled using an electronic payment system
keuangan yang diselesaikan melalui sistem before the settlement date. Further, additional
pembayaran elektronik sebelum tanggal guidance is added on how the contractual cash
penyelesaian. Selain itu, panduan tambahan flows for financial assets with environmental,
ditambahkan mengenai bagaimana arus kas social and corporate governance (ESG) and
kontraktual untuk aset keuangan dengan fitur similar features should be assessed. The
lingkungan, sosial, dan tata kelola perusahaan amendments also clarifiies what constitute ‘non-
(ESG) serta fitur serupa harus dinilai. recourse features’ and what are the
Amandemen tersebut juga mengklarifikasi apa characteristics of contractually linked
saja yang merupakan fitur non-recourse dan instruments.
karakteristik instrumen yang terkait secara
kontraktual.
Selain itu, amandemen tersebut The amendments also introduces of disclosures
memperkenalkan persyaratan pengungkapan for financial instruments with contingent
untuk instrumen keuangan dengan fitur features and additional disclosure requirements
kontinjensi serta persyaratan pengungkapan for equity instruments classified at fair value
tambahan untuk instrumen ekuitas yang through other comprehensive income (OCI).
diklasifikasikan pada nilai wajar melalui
penghasilan komprehensif lain (OCI).
Amandemen tersebut berlaku efektif untuk The Amendments are effective for annual
periode tahunan yang dimulai pada atau setelah periods starting on or after January 1, 2026 with
1 Januari 2026, dengan penerapan dini early adoption permitted for classification of
diperkenankan hanya untuk klasifikasi aset financial assets and related disclosures only.
keuangan dan pengungkapan terkait. Grup The Group does not anticipate that the
tidak memperkirakan bahwa amandemen amendments will have a material effect on the
tersebut akan memberikan dampak material Group’s consolidated financial statements.
terhadap laporan keuangan konsolidasian
Grup.
15
Page 444
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
b. Perubahan kebijakan akuntansi (lanjutan) b. Changes in accounting principles
(continued)
Berlaku efektif pada atau setelah tanggal Effective beginning on or at January 1, 2026
1 Januari 2026 (lanjutan) (continued)
Amandemen PSAK 109 and PSAK 107: Amendments to PSAK 109 and PSAK 107:
Kontrak yang Mengacu Pada Listrik Bergantung Contracts Referencing Nature-dependent
Alam Electricity
Amandemen tersebut mengklarifikasi The amendments clarify the application of the
penerapan persyaratan ‘own-use’ untuk kontrak ‘own-use’ requirements for in-scope contracts,
yang berada dalam ruang lingkup, mengubah amend the designation requirements for a
persyaratan penetapan (designation) atas item hedged item in a cash flow hedging relationship
yang dilindungi dalam hubungan lindung nilai for in-scope contracts, and add new disclosure
arus kas untuk kontrak-kontrak tersebut, serta requirements to enable investors to understand
menambahkan persyaratan pengungkapan the effect of these contracts on a company’s
baru untuk memungkinkan investor memahami financial performance and cash flows.
dampak kontrak tersebut terhadap kinerja
keuangan dan arus kas perusahaan.
Amandemen tersebut akan berlaku efektif untuk The amendments will take effect for annual
periode pelaporan tahunan yang dimulai pada reporting periods starting on or after
atau setelah 1 Januari 2026. Penerapan dini January 1, 2026. Early adoption is allowed, but
diperbolehkan, namun harus diungkapkan. it must be disclosed. The amendments
Amandemen terkait pengecualian own-use concerning the own-use exception are to be
diterapkan secara retrospektif, sedangkan applied retrospectively, while the hedge
amandemen akuntansi lindung nilai diterapkan accounting amendments should be applied
secara prospektif untuk hubungan lindung nilai prospectively to new hedging relationships
baru yang ditetapkan sejak tanggal penerapan designated from the initial application date.
awal. Selain itu, amandemen pengungkapan Additionally, the PSAK 107 disclosure
dalam PSAK 107 harus diterapkan bersamaan amendments must be implemented alongside
dengan amandemen PSAK 109. Grup tidak the PSAK 109 amendments. The Group does
memperkirakan bahwa amandemen tersebut not anticipate that the amendments will have a
akan memberikan dampak material terhadap material effect on the Group’s consolidated
laporan keuangan konsolidasian Grup. financial statements.
PSAK 338: Kombinasi Bisnis Entitas PSAK 338: Business Combination under
Sepengendali (Revisi 2025) Common Control (2025 Revision)
Pada Oktober 2025, DSAK IAI mengesahkan On October 2025, DSAK IAI issued revisions to
revisi atas PSAK 338: Kombinasi Bisnis Entitas PSAK 338: Business Combinations of Entities
Sepengendali. Revisi ini mencakup ruang Under Common Control. The revisions cover
lingkup dan penerapan dari metode penyatuan the scope and application of the pooling of
kepemilikan (pooling of interest) dan pelepasan interest method and disposal in equity as the
di ekuitas (disposal in equity) sebagai konsep accounting concepts used in PSAK 338. The
akuntansi yang digunakan dalam PSAK 338. key changes include the exclusion of investment
Perubahan utama mencakup pengecualian entities from the scope of PSAK 338, as well as
entitas investasi dari ruang lingkup PSAK 338, the addition of definitions for transferred
serta tambahan definisi bisnis alihan, entitas business, receiving entity, and transferring
penerima, dan entitas pengalih. Revisi ini juga entity. The revision also includes references to
mencakup rujukan jumlah tercatat bisnis alihan the carrying amount of the transferred business
dan penyajian informasi prakombinasi bisnis and the presentation of pre-combination
ketika terjadi ketidakpraktisan dalam penerapan information when applying the pooling of
metode penyatuan kepemilikan. Revisi ini interest method is impracticable. The revision is
berlaku efektif 1 Januari 2026 dengan opsi effective on 1 January 1, 2026 with early
penerapan dini. adoption permitted.
16
Page 445
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
b. Perubahan kebijakan akuntansi (lanjutan) b. Changes in accounting principles
(continued)
Berlaku efektif pada atau setelah tanggal Effective beginning on or at January 1, 2026
1 Januari 2026 (lanjutan) (continued)
PSAK 338: Kombinasi Bisnis Entitas PSAK 338: Business Combination under
Sepengendali (Revisi 2025) (lanjutan) Common Control (2025 Revision) (continued)
Grup tidak memperkirakan bahwa amandemen The Group does not anticipate that the
tersebut akan memberikan dampak material amendments will have a material effect on the
terhadap laporan keuangan konsolidasian Group’s consolidated financial statements.
Grup.
Penyesuaian tahunan 2024 Annual Improvements 2024
DSAK IAI menerbitkan Penyesuaian Tahunan The DSAK IAI issued Annual Improvements
2024 SAK Indonesia, yang mencakup 2024 to SAK Indonesia, which include
klarifikasi, penyederhanaan, koreksi, atau clarifications, simplifications, corrections or
perubahan untuk meningkatkan konsistensi changes to improve consistency in, PSAK 107
dalam PSAK 107 Instrumen Keuangan: Financial instruments: Disclosure, PSAK 109
Pengungkapan, PSAK 109 Instrumen Financial Instruments, PSAK 110 Consolidated
Keuangan, PSAK 10 Laporan Keuangan Financial Statements and PSAK 207
Konsolidasian, dan PSAK 207 Laporan Arus Statements of Cash Flows. The amendments
Kas. Amandemen tersebut akan berlaku efektif will be effective for reporting periods beginning
untuk periode pelaporan yang dimulai pada on or after January 1, 2026. Earlier application
atau setelah 1 Januari 2026. Penerapan lebih is permitted and must be disclosed. The
awal diperkenankan dan harus diungkapkan. amendments are not expected to have a
Amandemen tersebut tidak diharapkan material impact on the Group’s consolidated
menimbulkan dampak material terhadap financial statements.
laporan keuangan konsolidasian Grup.
Berlaku efektif pada atau setelah tanggal Effective beginning on or at January 1, 2027
1 Januari 2027
PSAK 118: Penyajian dan Pengungkapan PSAK 118: Presentation and Disclosure in
dalam Laporan Keuangan Financial Statements
PSAK 118 akan menggantikan PSAK 201. PSAK 118 will replace PSAK 201. The new
Standar baru ini memperkenalkan persyaratan standard introduces new requirements for
baru terkait penyajian dalam laporan laba rugi, presentation within the statement of profit or
termasuk total dan subtotal tertentu. Selain itu, loss, including specified totals and subtotals.
entitas diwajibkan untuk mengklasifikasikan Furthermore, entities are required to classify all
seluruh pendapatan dan beban dalam laporan income and expenses within the statement of
laba rugi ke dalam salah satu dari lima kategori: profit or loss into one of five categories:
operasi, investasi, pendanaan, pajak operating, investing, financing, income taxes,
penghasilan, dan operasi yang dihentikan. and discontinued operations.
17
Page 446
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
b. Perubahan kebijakan akuntansi (lanjutan) b. Changes in accounting principles
(continued)
Berlaku efektif pada atau setelah tanggal Effective beginning on or at January 1, 2027
1 Januari 2027 (lanjutan) (continued)
PSAK 118: Penyajian dan Pengungkapan PSAK 118: Presentation and Disclosure in
dalam Laporan Keuangan (lanjutan) Financial Statements (continued)
Standar ini juga mensyaratkan pengungkapan The standard requires disclosure of newly
ukuran kinerja yang didefinisikan manajemen, defined management-defined performance
subtotal pendapatan dan beban, serta measures, subtotals of income and expenses,
mencakup persyaratan baru terkait agregasi and it also includes new requirements for
dan disagregasi informasi keuangan. aggregation and disaggregation of financial
information.
PSAK 118 berlaku efektif untuk periode PSAK 118 are effective for reporting periods
pelaporan yang dimulai pada atau setelah beginning on or after January 1, 2027, with
1 Januari 2027, dengan penerapan dini earlier application is permitted and must be
diperkenankan dan harus diungkapkan. PSAK disclosed. PSAK 118 will apply retrospectively.
118 akan diterapkan secara retrospektif.
Pada tanggal 31 Desember 2025, Grup sedang As of December 31, 2025, the Group is still
mengevaluasi dampak yang mungkin timbul evaluating the potential impact of the
dari penerapan amendemen standar-standar di implementation of above standards amendment
atas, yang telah diterbitkan namun belum issued, but not yet effective, on the consolidated
berlaku, pada laporan keuangan konsolidasian. financial statements.
PSAK 119: Entitas Anak Tanpa Akuntabilitas PSAK 119: Subsidiaries without Public
Publik - Pengungkapan Accountability - Disclosures
Standar baru tersebut memungkinkan entitas The new standard allows eligible entities to elect
yang memenuhi syarat untuk memilih to apply its reduced disclosure requirements
menerapkan pengungkapan yang lebih singkat and still applying the recognition, measurement
dan tetap menerapkan persyaratan pengakuan, and presentation requirements in other
pengukuran, dan penyajian dalam standar accounting standards. To be eligible, at the end
akuntansi lainnya. Untuk memenuhi syarat, of the reporting period, an entity must be a
pada akhir periode pelaporan, entitas harus subsidiary as defined in PSAK 110, cannot have
merupakan entitas anak sebagaimana public accountability and must have a parent
didefinisikan dalam PSAK 110, tidak memiliki (ultimate or intermediate) that prepares
akuntabilitas publik, dan memiliki entitas induk consolidated financial statements, available for
(baik entitas induk akhir atau entitas induk public use, which comply with SAK Indonesia,
perantara) yang menyusun laporan keuangan SAK Internasional or IFRS accounting
konsolidasian yang tersedia untuk penggunaan standards.
publik dan sesuai dengan standar akuntansi
keuangan SAK Indonesia, SAK Internasional
atau standar akuntansi IFRS.
Pada tanggal 31 Desember 2025, Grup sedang As of December 31, 2025, the Group is still
mengevaluasi dampak yang mungkin timbul evaluating the potential impact of the
dari penerapan amendemen standar-standar di implementation of above standards amendment
atas, yang telah diterbitkan namun belum issued, but not yet effective, on the consolidated
berlaku, pada laporan keuangan konsolidasian. financial statements.
18
Page 447
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Prinsip-prinsip konsolidasi c. Principles of consolidation
Laporan keuangan konsolidasian meliputi The consolidated financial statements comprise
laporan keuangan Perusahaan dan entitas- the financial statements of the Company and its
entitas anak. Kendali diperoleh bila Grup subsidiaries. Control is achieved when the
terekspos atau memiliki hak atas imbal hasil Group is exposed, or has rights, to variable
variabel dari keterlibatannya dengan investee returns from its involvement with the investee
dan memiliki kemampuan untuk mempengaruhi and has the ability to affect those returns
imbal hasil tersebut melalui kekuasaannya atas through its power over the investee. Thus, the
investee. Dengan demikian, investor Group controls an investee if and only if the
mengendalikan investee jika dan hanya jika Group has all of these followings:
investor memiliki seluruh hal berikut ini:
i) Kekuasaan atas investee, yaitu hak yang i) Power over the investee, that is existing
ada saat ini yang memberi investor rights that give the Group current ability to
kemampuan kini untuk mengarahkan direct the relevant activities of the
aktivitas relevan dari investee, investee,
ii) Eksposur atau hak atas imbal hasil variabel ii) Exposure, or rights, to variable returns
dari keterlibatannya dengan investee, dan from its involvement with the investee, and
iii) Kemampuan untuk menggunakan iii) The ability to use its power over the
kekuasaannya atas investee untuk investee to affect its returns.
mempengaruhi jumlah imbal hasil.
Bila Grup tidak memiliki hak suara atau hak When the Group has less than a majority of the
serupa secara mayoritas atas suatu investee, voting or similar rights of an investee, the Group
Grup mempertimbangkan semua fakta dan considers all relevant facts and circumstances
keadaan yang relevan dalam mengevaluasi in assessing whether it has power over an
apakah mereka memiliki kekuasaan atas investee, including:
investee, termasuk:
i) Pengaturan kontraktual dengan pemilik hak i) The contractual arrangement with the other
suara lainnya dari investee, vote holders of the investee,
ii) Hak yang timbul atas pengaturan ii) Rights arising from other contractual
kontraktual lain, dan arrangements, and
iii) Hak suara dan hak suara potensial yang iii) The Group's voting rights and potential
dimiliki Grup. voting rights.
Grup menilai kembali apakah mereka The Group re-assesses whether or not it
mengendalikan investee bila fakta dan keadaan controls an investee if facts and circumstances
mengindikasikan adanya perubahan terhadap indicate that there are changes to one or more
satu atau lebih dari ketiga elemen dari of the three elements of control. Consolidation
pengendalian. Konsolidasi atas entitas-entitas of a subsidiary begins when the Group obtains
anak dimulai sejak Grup memperoleh control over the subsidiary and ceases when the
pengendalian atas entitas anak dan berakhir Group loses control of the subsidiary. Assets,
pada saat Grup kehilangan pengendalian atas liabilities, income and expenses of a subsidiary
entitas anak. Aset, liabilitas, penghasilan dan acquired during the year are included in the
beban dari entitas anak yang diakuisisi pada consolidated financial statements from the date
tahun tertentu disertakan dalam laporan the Group gains control until the date the Group
keuangan konsolidasian sejak tanggal Grup ceases to control the subsidiary.
memperoleh kendali sampai tanggal Grup tidak
lagi mengendalikan entitas anak tersebut.
19
Page 448
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Prinsip-prinsip konsolidasi (lanjutan) c. Principles of consolidation (continued)
Seluruh laba rugi dan setiap komponen Profit or loss and each component of other
penghasilan komprehensif lain (“PKL”) comprehensive income (“OCI”) are attributed to
diatribusikan pada pemilik entitas induk dan the equity holders of the parent of the Group and
pada kepentingan nonpengendali (“KNP”), to the non-controlling interests (“NCI”), even if
walaupun hal ini akan menyebabkan saldo KNP this results in the NCI having a deficit balance.
yang defisit. Bila dipandang perlu, penyesuaian When necessary, adjustments are made to the
dilakukan terhadap laporan keuangan entitas financial statements of subsidiaries to bring their
anak untuk diselaraskan dengan kebijakan accounting policies into line with the Group’s
akuntansi Grup. accounting policies
Seluruh aset dan liabilitas, ekuitas, penghasilan All intra-group assets and liabilities, equity,
dan beban dan arus kas atas transaksi antar income, expenses and cash flows relation to
anggota Grup dieliminasi sepenuhnya pada transactions between members of the Group
saat konsolidasi. are eliminated in full on consolidation.
Perubahan dalam bagian kepemilikan entitas A change in the parent’s ownership interest in
induk pada entitas anak yang tidak a subsidiary, without a loss of control, is
mengakibatkan hilangnya pengendalian, dicatat accounted for as an equity transaction. If the
sebagai transaksi ekuitas. Bila kehilangan Group loses control over a subsidiary, it
pengendalian atas suatu entitas anak, maka derecognizes the related assets (including
Grup menghentikan pengakuan atas aset goodwill), liabilities, NCI and other component of
(termasuk goodwill), liabilitas dan komponen equity, while the difference is recognized in the
lain dari ekuitas terkait, dan selisihnya diakui profit or loss. Any investment retained is
pada laba rugi. Bagian dari investasi yang recognized at fair value.
tersisa diakui pada nilai wajar.
d. Kombinasi Bisnis dan Goodwill d. Business Combinations and Goodwill
Kombinasi bisnis dicatat dengan menggunakan Business combinations are accounted for using
metode akuisisi. Biaya perolehan dari sebuah the acquisition method. The cost of an
akuisisi diukur pada nilai agregat imbalan yang acquisition is measured as the aggregate of the
dialihkan, diukur pada nilai wajar pada tanggal consideration transferred, measured at
akuisisi dan jumlah setiap KNP pada pihak yang acquisition date fair value, and the amount of
diakuisisi. Untuk setiap kombinasi bisnis, Grup any NCI in the acquiree. For each business
memilih apakah mengukur KNP pada entitas combination, the Group elects whether it
yang diakuisisi baik pada nilai wajar ataupun measures the NCI in the acquiree either at fair
pada proporsi kepemilikan KNP atas aset neto value or at the proportionate share of the
yang teridentifikasi dari entitas yang diakuisisi. acquiree’s identifiable net assets. Acquisition
Biaya-biaya akuisisi yang timbul dibebankan costs incurred are directly expensed and
langsung dan disertakan dalam beban included in administrative expenses.
administrasi.
20
Page 449
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
d. Kombinasi Bisnis dan Goodwill (lanjutan) d. Business Combinations and Goodwill
(continued)
Grup menentukan bahwa mereka telah The Group determines that it has acquired
mengakuisisi bisnis ketika rangkaian aktivitas a business when the acquired set of activities
dan aset yang diakuisisi mencakup input dan and assets include an input and a substantive
proses substantif yang bersama-sama secara process that together significantly contribute to
signifikan berkontribusi pada kemampuan untuk the ability to create outputs. The acquired
menghasilkan output. Proses yang diperoleh process is considered substantive if it is critical
adalah substantif jika penting bagi kemampuan to the ability to continue producing outputs, and
untuk terus menghasilkan output, dan input yang the inputs acquired include an organized
diperoleh mencakup tenaga kerja yang workforce with the necessary skills, knowledge,
terorganisir dengan keterampilan, pengetahuan, or experience to perform that process or it
atau pengalaman yang diperlukan untuk significantly contributes to the ability to
melakukan proses itu atau secara signifikan continue producing outputs and is considered
berkontribusi pada kemampuan untuk terus unique or scarce or cannot be replaced without
menghasilkan output dan dianggap unik atau significant cost, effort, or delay in the ability to
langka atau tidak dapat diganti tanpa biaya, continue producing outputs.
usaha, atau penundaan yang signifikan dalam
kemampuan untuk terus menghasilkan output.
Ketika melakukan akuisisi atas sebuah bisnis, When the Group acquires a business, it
Grup mengklasifikasikan dan menentukan aset assesses the financial assets acquired and
keuangan yang diperoleh dan liabilitas liabilities assumed for appropriate classification
keuangan yang diambil alih berdasarkan pada and designation in accordance with the
persyaratan kontraktual, kondisi ekonomi dan contractual terms, economic circumstances
kondisi terkait lain yang ada pada tanggal and pertinent conditions as at the acquisition
akuisisi. date.
Dalam suatu kombinasi bisnis yang dilakukan If the business combination is achieved in
secara bertahap, Grup mengukur kembali stages, the acquisition date fair value of the
kepentingan ekuitas yang dimiliki sebelumnya Group’s previously held equity interest in the
pada pihak yang diakuisisi pada nilai wajar acquiree is remeasured to fair value at the
tanggal akuisisi dan mengakui keuntungan atau acquisition date through profit or loss.
kerugian yang dihasilkan.
Setiap imbalan kontinjensi yang akan ditransfer Any contingent consideration to be transferred
oleh perusahaan pengakuisisi akan diakui pada by the acquirer will be recognized at fair value
nilai wajar pada tanggal akuisisi. Imbalan at the acquisition date. Contingent
kontinjensi yang diklasifikasikan sebagai ekuitas consideration classified as equity is not
tidak diukur kembali dan penyelesaian re-measured and its subsequent settlement is
selanjutnya adalah diperhitungkan dalam accounted for within equity. Contingent
ekuitas. Imbalan kontinjensi yang consideration classified as an asset or liability
diklasifikasikan sebagai aset atau liabilitas yaitu that is a financial instrument and within the
instrumen keuangan dan dalam lingkup scope of PSAK 109: Financial Instruments, is
PSAK 109: Instrumen Keuangan, diukur pada measured at fair value with the changes in fair
nilai wajar dengan perubahan nilai wajar yang value recognized in the statement of profit or
diakui dalam laba rugi sesuai dengan loss in accordance with PSAK 109. Other
PSAK 109. Imbalan kontinjensi lain yang tidak contingent consideration that is not within the
termasuk dalam PSAK 109 diukur sebesar nilai scope of PSAK 109 is measured at fair value at
wajar pada setiap tanggal pelaporan dengan each reporting date with changes in fair value
perubahan nilai wajar yang diakui pada laba rugi. recognized in profit or loss.
21
Page 450
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
d. Kombinasi Bisnis dan Goodwill (lanjutan) d. Business Combinations and Goodwill
(continued)
Bila pencatatan awal kombinasi bisnis belum If the initial accounting for a business
dapat diselesaikan pada tanggal pelaporan, combination is incomplete by the end of the
Grup melaporkan jumlah sementara bagi item reporting, the Group reports provisional
yang pencatatannya belum dapat diselesaikan amounts for the items for which the accounting
tersebut. is incomplete.
Periode pengukuran adalah periode setelah The measurement period is the period after the
tanggal akuisisi yang didalamnya Grup dapat acquisition date during which the Group may
melakukan penyesuaian atas jumlah sementara adjust the provisional amounts recognized
yang diakui dalam kombinasi bisnis tersebut. for a business combination. During the
Selama periode pengukuran, Grup mengakui measurement period, the Group recognizes
penambahan aset atau liabilitas bila terdapat additional assets or liabilities if new information
informasi terbaru yang diperoleh mengenai fakta is obtained about facts and circumstances that
dan keadaan pada tanggal akuisisi, yang bila existed as of the acquisition date and, if known,
diketahui pada saat itu, akan menyebabkan would have resulted in the recognition of those
pengakuan atas aset dan liabilitas pada tanggal assets and liabilities as of that date.
tersebut.
Periode pengukuran berakhir pada saat The measurement period ends as soon as the
pengakuisisi menerima informasi yang acquirer receives the information it was seeking
diperlukan mengenai fakta dan keadaan pada about facts and circumstances that existed as
tanggal akuisisi atau mengetahui bahwa of the acquisition date or learns that more
informasi lainnya tidak dapat diperoleh, namun information is not obtainable but shall not
tidak lebih dari satu tahun dari tanggal akuisisi. exceed one year from the acquisition date.
Pada tanggal akuisisi, goodwill awalnya diukur At acquisition date, goodwill is initially
pada harga perolehan yang merupakan selisih measured at cost being the excess of the
lebih nilai agregat dari imbalan yang dialihkan aggregate of the consideration transferred and
dan jumlah setiap KNP atas selisih jumlah dari the amount recognized for NCI over the net
aset teridentifikasi yang diperoleh dan liabilitas identifiable assets acquired and liabilities
yang diambil alih. assumed.
Jika imbalan tersebut lebih rendah dari nilai If this consideration is lower than the fair value
wajar aset neto entitas anak yang diakuisisi, of the net assets of the subsidiary acquired, the
selisih tersebut diakui pada laba rugi sebagai difference is recognized in profit or loss as gain
keuntungan dari pembelian dengan diskon on bargain purchase after previously assessing
setelah sebelumnya manajemen melakukan the identification and fair value measurement of
penilaian atas identifikasi dan nilai wajar dari the acquired assets and the assumed liabilities.
aset yang diperoleh dan liabilitas yang diambil
alih.
Setelah pengakuan awal, goodwill diukur pada After initial recognition, goodwill is measured at
jumlah tercatat dikurangi akumulasi kerugian cost less any accumulated impairment losses.
penurunan nilai. Untuk tujuan pengujian For the purpose of impairment testing, goodwill
penurunan nilai, goodwill yang diperoleh dari acquired in a business combination is, from the
suatu kombinasi bisnis, sejak tanggal akuisisi acquisition date, allocated to each of the
dialokasikan kepada setiap Unit Penghasil Kas Group’s Cash-generating Units (“CGU”) that
(“UPK”) dari Grup yang diharapkan akan are expected to benefit from the combination,
menerima manfaat dari sinergi kombinasi irrespective of whether other assets or liabilities
tersebut, terlepas dari apakah aset atau liabilitas of the acquiree are allocated to those CGUs.
lain dari pihak yang diakuisisi dialokasikan
kepada UPK tersebut.
22
Page 451
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
d. Kombinasi Bisnis dan Goodwill (lanjutan) d. Business Combinations and Goodwill
(continued)
Jika goodwill telah dialokasikan pada suatu UPK Where goodwill forms part of a CGU and part of
dan operasi tertentu atas UPK tersebut the operations within that CGU is disposed of,
dihentikan, maka goodwill yang diasosiasikan the goodwill associated with the operation
dengan operasi yang dihentikan tersebut disposed of is included in the carrying amount
termasuk dalam jumlah tercatat operasi tersebut of the operation when determining the gain or
ketika menentukan keuntungan atau kerugian loss on disposal of the operation. Goodwill
dari pelepasan. Goodwill yang dilepaskan disposed of in this circumstance is measured
tersebut diukur berdasarkan nilai relatif operasi based on the relative values of the operation
yang dihentikan terhadap bagian dari UPK yang disposed of and the portion of the CGU
ditahan. retained.
Kombinasi bisnis entitas sepengendali Business combinations under common control
Kombinasi bisnis entitas sepengendali dicatat Business combinations under common control
dengan menggunakan metode penyatuan are accounted for using the pooling-of-interests
kepentingan, dimana selisih antara jumlah method, whereby the difference between the
imbalan yang dialihkan dengan jumlah tercatat considerations transferred and the book value
aset neto entitas yang diakuisisi diakui sebagai of the net assets of the acquiree is recognized
bagian dari akun "Tambahan Modal Disetor" as part of "Additional Paid-in Capital" account
pada laporan posisi keuangan konsolidasian. in the consolidated statement of financial
position.
Dalam menerapkan metode penyatuan In applying the said pooling-of-interest
kepentingan tersebut, unsur-unsur laporan method, the components of the financial
keuangan dari entitas yang bergabung disajikan statements of the combining entities are
seolah-olah penggabungan tersebut telah terjadi presented as if the combination has occurred
sejak awal periode entitas yang bergabung since the beginning of the period of the
berada dalam kesepengendalian. combining entity become under common
control.
e. Kas dan setara kas e. Cash and cash equivalents
Kas dan setara kas dalam laporan posisi Cash and cash equivalents in the statements
keuangan konsolidasian yang terdiri dari kas of consolidated financial position comprise
dan bank serta deposito jangka pendek yang cash on hand, cash in banks and short-term
jatuh tempo dalam waktu 3 bulan atau kurang, deposits with a maturity of three (3) months or
yang dapat segera dikonversikan menjadi kas less, that are readily convertible to a known
dalam jumlah yang dapat ditentukan dan amount of cash and subject to an insignificant
memiliki risiko perubahan nilai yang tidak risk of changes in value.
signifikan.
f. Transaksi dengan Pihak-pihak Berelasi f. Transactions with Related Parties
Perusahaan dan entitas anaknya melakukan The company and subsidiaries have
transaksi dengan pihak berelasi sesuai dengan transactions with related parties as defined in
definisi yang diuraikan pada PSAK 224: PSAK 224: Related Parties Disclosures.
Pengungkapan Pihak-Pihak Berelasi.
Transaksi ini dilakukan berdasarkan The transactions are made based on terms
persyaratan yang disetujui oleh kedua belah agreed by the parties, which may not be the
pihak, yang mungkin tidak sama dengan same as those made with unrelated parties.
transaksi lain yang dilakukan dengan pihak- Significant transactions and balances with
pihak yang tidak berelasi. Transaksi dan saldo related parties are disclosed in Note 36.
yang material dengan pihak berelasi
diungkapkan dalam Catatan 36.
23
Page 452
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
f. Transaksi dengan Pihak-pihak Berelasi f. Transactions with Related Parties
(lanjutan) (continued)
Kecuali diungkapkan khusus sebagai pihak Unless specifically identified as related parties,
berelasi, maka pihak-pihak lain yang disebutkan the parties disclosed in the Notes to the
dalam Catatan atas laporan keuangan consolidated financial statements are
konsolidasian merupakan pihak tidak berelasi. unrelated parties.
g. Peristiwa Setelah Periode Pelaporan g. Events After the Reporting Period
Peristiwa setelah akhir periode yang Post period-end events that provide additional
memberikan tambahan informasi mengenai information about the Group’s financial
posisi keuangan Grup pada tanggal pelaporan position at the reporting date (adjusting
(peristiwa penyesuaian), jika ada, dicerminkan events), if any, are reflected in the
dalam laporan keuangan konsolidasian. consolidated financial statements. Post
Peristiwa setelah akhir periode yang bukan period-end events that are not adjusting
peristiwa penyesuaian diungkapkan dalam events are disclosed in the Notes to the
Catatan atas laporan keuangan konsolidasian, consolidated financial statements, when
jika material. material.
h. Persediaan h. Inventories
Persediaan dinyatakan sebesar nilai yang lebih Inventories are valued at the lower of cost or net
rendah antara biaya perolehan atau nilai realizable value. Cost is calculated using moving
realisasi neto. Biaya perolehan ditentukan average method for the inventory classified as
dengan menggunakan metode rata-rata raw materials, installation in progress of
bergerak untuk persediaan dalam klasifikasi gas equipments, merchandise goods and
bahan baku, instalasi peralatan gas dalam spareparts and indirect material, and wughterd
proses penyelesaian, barang dagangan dan average method for finished goods. Net
suku cadang dan bahan pembantu, dan metode realizable value is the estimated selling price in
rata-rata tertimbang untuk persediaan dalam the ordinary course of business, less estimated
klasifikasi barang jadi. Nilai realisasi neto costs of completion and the estimated costs
persediaan adalah estimasi harga jual dalam necessary to make the sale.
kegiatan usaha biasa dikurangi estimasi biaya
penyelesaian dan estimasi biaya yang
diperlukan untuk membuat penjualan.
Biaya yang dikeluarkan untuk setiap produk Costs incurred in bringing each product to its
agar berada pada lokasi dan kondisi siap untuk present location and condition are accounted for
dijual dicatat sebagai berikut: as followings:
i) Bahan baku, suku cadang dan bahan i) Raw materials, spare parts and factory
pembantu: harga pembelian; supplies: purchase cost;
ii) Barang jadi dan persediaan dalam proses: ii) Finished goods and work in-process: cost
biaya bahan baku dan tenaga kerja of direct materials and labor and
langsung dan bagian proporsional dari a proportion of manufacturing overheads
beban overhead berdasarkan kapasitas based on normal operating capacity but
operasi normal namun tidak termasuk excluding borrowing costs.
biaya pinjaman.
24
Page 453
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
h. Persediaan (lanjutan) h. Inventories (continued)
Sehubungan dengan pembelian bahan baku, Initial cost of inventories includes the transfer of
biaya perolehan awal persediaan termasuk gains and losses on qualifying cash flow
pengalihan keuntungan dan kerugian atas hedges, recognized in OCI, in respect of the
lindung nilai arus kas kualifikasian, diakui dalam purchases of raw materials.
PKL.
Grup menetapkan penyisihan untuk nilai The Group provides allowance for net realizable
realisasi neto persediaan berdasarkan hasil value of inventories based on periodic reviews
penelaahan berkala atas kondisi fisik dan nilai of the physical conditions and net realizable
realisasi neto persediaan. values of the inventories.
i. Biaya Dibayar di Muka i. Prepaid Expenses
Biaya dibayar di muka diamortisasi dan Prepaid expenses are amortized and charged
dibebankan pada operasi selama masa to operations over the periods benefited, and
manfaatnya, dan disajikan sebagai aset lancar are presented as current asset or non-current
atau aset tidak lancar sesuai sifatnya masing- asset based on their nature.
masing.
j. Sewa j. Leases
Grup menilai pada saat insepsi kontrak apabila The Group assesses at contract inception
kontrak tersebut adalah, atau mengandung, whether a contract is, or contains, a lease. That
sewa. Yaitu, bila kontrak tersebut memberikan is, if the contract conveys the right to control the
hak untuk mengendalikan penggunaan aset use of an identified asset for a period of time in
identifikasian selama suatu jangka waktu untuk exchange for consideration.
dipertukarkan dengan imbalan.
Grup sebagai penyewa The Group as lessee
Grup menerapkan pendekatan pengakuan dan The Group applies a single recognition and
pengukuran tunggal untuk semua sewa, kecuali measurement approach for all leases, except for
untuk sewa jangka-pendek dan sewa yang aset short-term leases and leases of low-value
pendasarnya bernilai-rendah. Grup mengakui assets. The Group recognizes lease liabilities to
liabilitas sewa untuk melakukan pembayaran make lease payments and right-of-use assets
sewa dan aset hak-guna yang mewakili hak representing the right to use the underlying
untuk menggunakan aset pendasar. assets.
Aset hak-guna Right-of-use assets
Grup mengakui aset hak-guna pada tanggal The Group recognizes right-of-use assets at the
permulaan sewa (yaitu tanggal aset pendasar commencement date of the lease (i.e., the date
tersedia untuk digunakan). Aset hak-guna diukur the underlying asset is available for use). Right-
pada harga perolehan, dikurangi akumulasi of-use assets are measured at cost, less any
penyusutan dan penurunan nilai, serta accumulated depreciation and impairment
disesuaikan dengan pengukuran kembali losses, and adjusted for any remeasurement of
liabilitas sewa. lease liabilities.
25
Page 454
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
j. Sewa (lanjutan) j. Leases (continued)
Grup sebagai penyewa (lanjutan) The Group as lessee (continued)
Aset hak-guna (lanjutan) Right-of-use assets (continued)
Biaya perolehan aset hak-guna mencakup The cost of right-of-use assets includes the
jumlah liabilitas sewa yang diakui, biaya amount of lease liabilities recognized, initial
langsung awal yang terjadi, dan pembayaran direct costs incurred, and lease payments made
sewa yang dilakukan pada atau sebelum tanggal at or before the commencement date less any
permulaan dikurangi setiap insentif sewa yang lease incentives received. Right-of-use assets
diterima. Aset hak-guna disusutkan dengan are depreciated on a straight-line basis over the
metode garis lurus selama masa sewa. lease term.
Jika kepemilikan aset pendasar sewa beralih ke If ownership of the leased asset transfers to the
Grup pada akhir masa sewa atau biaya Group at the end of the lease term or the cost
perolehan aset hak-guna merefleksikan Grup reflects the exercise of a purchase option,
akan mengeksekusi opsi beli, maka penyusutan depreciation is calculated using the estimated
aset hak-guna dihitung menggunakan estimasi useful life of the asset.The right-of-use assets
masa manfaat aset. Aset hak-guna juga are also assessed for impairment.
dievaluasi untuk penurunan nilai.
Liabilitas sewa Lease liabilities
Pada tanggal permulaan sewa, Grup mengakui At the commencement date of the lease, the
liabilitas sewa yang diukur pada nilai kini Group recognizes lease liabilities measured at
pembayaran sewa yang harus dilakukan selama the present value of lease payments to be made
masa sewa. over the lease term.
Pembayaran sewa juga mencakup harga The lease payments also include the exercise
pelaksanaan dari opsi beli yang secara wajar price of a purchase option reasonably certain to
pasti dilaksanakan oleh Grup dan pembayaran be exercised by the Group and payments of
pinalti untuk mengakhiri sewa, jika masa sewa penalties for terminating the lease, if the lease
merefleksikan adanya opsi dapat mengakhiri term reflects exercising the option to terminate.
sewa. Pembayaran sewa variabel yang tidak Variable lease payments that do not depend on
bergantung pada indeks atau tarif diakui an index or a rate are recognized as expenses
sebagai beban pada periode terjadinya in the period in which the event or condition that
peristiwa atau kondisi yang memicu terjadinya triggers the payment occurs.
pembayaran tersebut.
Dalam menghitung nilai kini pembayaran sewa, In calculating the present value of lease
Grup menggunakan Suku Bunga Pinjaman payments, the Group uses its Incremental
Inkremental (“SBPI”) pada tanggal permulaan Borrowing Rate (“IBR”) at the lease
sewa karena suku bunga implisit dalam sewa commencement date because the interest rate
tidak dapat langsung ditentukan. Setelah implicit in the lease is not readily determinable.
tanggal permulaan, jumlah kewajiban sewa After the commencement date, the amount of
ditingkatkan untuk mencerminkan akresi bunga lease liabilities is increased to reflect the
(atas efek diskonto) dan dikurangi untuk accretion of interest and reduced for the lease
pembayaran sewa yang dilakukan. Selain itu, payments made. In addition, the carrying
nilai tercatat liabilitas sewa diukur kembali jika amount of lease liabilities is remeasured if there
terdapat modifikasi, perubahan masa sewa, is a modification, a change in the lease term, a
perubahan pembayaran sewa, atau perubahan change in the lease payments or a change in the
penilaian atas opsi untuk membeli aset assessment of an option to purchase the
pendasar. underlying asset.
26
Page 455
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
j. Sewa (lanjutan) j. Leases (continued)
Grup sebagai penyewa (lanjutan) The Group as lessee (continued)
Sewa jangka pendek dan sewa dengan aset Short-term leases and leases of low-value
bernilai rendah assets
Grup menerapkan pengecualian pengakuan The Group applies the short-term lease
sewa jangka pendek untuk sewa yang jangka recognition exemption to its short-term leases
waktu sewanya pendek (yaitu, sewa yang (i.e., those leases that have a lease term of 12
memiliki jangka waktu sewa 12 bulan atau months or less from the commencement date
kurang dari tanggal permulaan dan tidak and do not contain a purchase option).
memiliki opsi beli).
Grup juga menerapkan pengecualian The Group also applies the lease of low-value
pengakuan sewa dengan aset bernilai rendah assets recognition exemption to leases that are
untuk sewa yang aset pendasarnya dianggap considered to be low value. Lease payments on
bernilai rendah. Pembayaran sewa untuk sewa short-term leases and leases of low-value
jangka pendek dan sewa dari aset bernilai underlying assets are recognized as expense on
rendah diakui sebagai beban dengan metode a straight-line basis over the lease term.
garis lurus selama masa sewa.
Grup sebagai pesewa The Group as lessor
Sewa yang dalam pengaturannya Grup tidak Leases in which the Group does not transfer
mengalihkan secara substansial seluruh risiko substantially all the risks and rewards incidental
dan manfaat yang terkait dengan kepemilikan to ownership of an asset are classified as
suatu aset diklasifikasikan sebagai sewa operating leases. Lease income arising is
operasi. Pendapatan sewa yang timbul dicatat accounted for on a straight-line basis over the
dengan metode garis lurus selama masa sewa lease terms and is included in other operating
dan diakui sebagai bagian dari pendapatan income in the profit or loss due to its operating
usaha pada laba rugi karena sifatnya. Biaya nature. Initial direct costs incurred in
langsung awal yang terjadi dalam negosiasi negotiating and arranging an operating lease
dan pengaturan sewa operasi ditambahkan ke are added to the carrying amount of the leased
jumlah tercatat dari aset sewaan dan diakui asset and recognized over the lease term on
selama masa sewa atas dasar yang sama the same basis as lease income. Contingent
dengan pendapatan sewa. Sewa kontijensi rent are recognized as revenue in the period in
diakui sebagai pendapatan pada periode which they are earned.
dimana sewa kontijensi tersebut diperoleh.
k. Aset tetap k. Fixed assets
Aset tetap pada awalnya diakui sebesar biaya Fixed assets are initially recognized at cost,
perolehan yang meliputi harga perolehannya which comprises its purchase price and any cost
dan setiap biaya yang dapat diatribusikan directly attributable in bringing the asset to the
langsung untuk membawa aset ke kondisi dan location and condition necessary for it to be
lokasi yang diinginkan agar aset siap digunakan capable of operating in the manner intended by
sesuai intensi manajemen. management.
Setelah pengakuan awal, aset tetap, kecuali After initial recognition, fixed assets, except
tanah, dinyatakan sebesar biaya perolehan land, are carried at its cost less any
dikurangi akumulasi penyusutan dan akumulasi accumulated depreciation, and any
rugi penurunan nilai. accumulated impairment losses.
27
Page 456
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
k. Aset tetap (lanjutan) k. Fixed assets (continued)
Penyusutan aset tetap dimulai pada saat aset Depreciation of fixed assets starts when the
tersebut siap untuk digunakan sesuai maksud asset is available for use in the manner intended
penggunaannya oleh Perusahaan dan dihitung by the Company and its computed by using the
dengan menggunakan metode garis lurus straight-line method based on the estimated
berdasarkan estimasi masa manfaat ekonomis useful lives of assets as follows:
aset sebagai berikut:
Tahun/Years
Bangunan dan prasarana 20 Building and improvements
Mesin dan peralatan 8 - 25 Machinery and equipment
Tangki dan tabung gas 8 - 25 Storage tanks and steel cylinders
Perabot dan peralatan kantor 4-8 Furniture and fixtures
Kendaraan 4-8 Vehicles
Grup melakukan pengukuran selanjutnya atas The Group applied subsequent measurement of
aset tetap - tanah dengan menggunakan nilai fixed assets-land using fair value because the
wajar, dikarenakan menurut manajemen Grup management of the Group is on the view that
nilai historis aset tetap - tanah sudah tidak acquisition cost of land is no longer relevant to
relevan terhadap nilai pasar tanah saat ini. Nilai the current market value. The fair value of land
wajar hak atas tanah disajikan berdasakan rights is presented based on the valuation
penilaian yang dilakukan oleh penilai performed by an independent appraiser. The
independen. Penilaian atas aset tersebut valuation of these assets is carried out with
dilakukan dengan keteraturan yang reguler regularity to ensure that the fair value of the
untuk memastikan bahwa nilai wajar aset yang revalued assets is not materially different from
direvaluasi tidak berbeda secara material its carrying amount.
dengan jumlah tercatatnya.
Kenaikan yang berasal dari revaluasi aset tetap The increase derived from the revaluation of
tanah langsung dikreditkan ke akun “Surplus land is credited directly to the “Revaluation
Revaluasi” pada penghasilan komprehensif Surplus” account in other comprehensive
lain, kecuali sebelumnya penurunan revaluasi income, unless previous revaluation decrease
atas aset yang sama pernah diakui dalam on the same asset had been recognized in the
laporan laba rugi dan penghasilan consolidated statements of profit or loss and
komprehensif lain konsolidasian, dalam hal ini other comprehensive income. In this case, the
kenaikan revaluasi sehingga sebesar revaluation increment equivalent to the
penurunan nilai aset akibat revaluasi tersebut, decrease in the value of assets due to the
dikreditkan dalam laporan laba rugi dan revaluation, is credited in the consolidated
penghasilan komprehensif lain konsolidasian. statements of profit or loss and other
comprehensive income.
Biaya khusus sehubungan dengan perolehan Special costs associated with the acquisition of
pertama kali hak atas tanah diakui sebagai land rights is initially recognized as part of the
bagian dari biaya perolehan tanah, sedangkan cost of land, while the cost of the extension of
biaya pengurusan perpanjangan hak atas tanah rights to land are recognized as intangible
diakui sebagai aset tak berwujud dan assets and amortized over the life of the land
diamortisasi sepanjang umur hak atau umur rights or economic life, whichever is shorter.
ekonomis tanah, mana yang lebih pendek.
Penurunan jumlah tercatat yang berasal dari A decrease in the carrying amount derived from
revaluasi aset tetap tersebut dibebankan dalam the revaluation of fixed assets are charged in
laporan laba rugi dan penghasilan the consolidated statement of profit or loss and
komprehensif lain konsolidasian apabila other comprehensive income when the decline
penurunan tersebut melebihi saldo surplus exceeds the revaluation surplus balance of the
revaluasi aset yang bersangkutan, jika ada. asset concerned, if any.
28
Page 457
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
k. Aset tetap (lanjutan) k. Fixed assets (continued)
Biaya konstruksi aset dikapitalisasi sebagai The cost of the construction of assets is
aset tetap dalam proses pembangunan. Biaya capitalized as fixed assets under construction.
bunga dan biaya pinjaman lain, seperti biaya Interest and other borrowing cost, such as fees
provisi pinjaman yang digunakan untuk on loans used in financing the construction of a
mendanai proses pembangunan aset tertentu, qualifying assets, are capitalized up to the date
dikapitalisasi sampai dengan saat proses when construction is completed. These costs
pembangunan tersebut selesai. Biaya-biaya ini are reclassified into fixed assets account when
direklasifikasi ke akun aset tetap pada saat the construction or installation is complete.
proses konstruksi atau pemasangan selesai. Depreciation of an asset begins when it is in the
Penyusutan aset dimulai pada saat aset location and condition necessary for it to be
tersebut berada pada lokasi dan kondisi yang capable of operating in the manner intended by
diinginkan agar aset siap digunakan sesuai management.
dengan keinginan dan maksud manajemen.
Beban pemeliharaan dan perbaikan Repairs and maintenance expenses are taken
dibebankan pada laba rugi pada saat terjadinya. to the profit or loss when they are incurred. The
Beban pemugaran dan penambahan dalam cost of major renovation and restoration is
jumlah besar dikapitalisasi kepada jumlah included in the carrying amount of the related
tercatat aset terkait bila besar kemungkinan asset when it is probable that future economic
bagi Grup manfaat ekonomi masa depan benefits in excess of the originally assessed
menjadi lebih besar dari standar kinerja awal standard of performance of the existing asset
yang ditetapkan sebelumnya dan disusutkan will flow to the Group and is depreciated over
sepanjang sisa masa manfaat aset terkait. the remaining useful life of the related asset.
Jumlah tercatat komponen dari suatu aset The carrying amount of an item of these assets
dihentikan pengakuannya pada saat dilepaskan is derecognized upon disposal or when no future
atau saat sudah tidak ada lagi manfaat ekonomi economic benefits are expected from its use or
masa depan yang diharapkan dari penggunaan disposal. Any gain or loss arising from the
maupun pelepasannya. Keuntungan atau derecognition of the asset (calculated as the
kerugian yang timbul dari penghentian difference between the net disposal proceeds
pengakuan tersebut (ditentukan sebesar selisih and the carrying amount of the asset) is directly
antara jumlah hasil pelepasan neto dan jumlah included in the profit or loss of year the item is
tercatatnya) dimasukkan ke dalam laba rugi derecognized.
pada tahun penghentian pengakuan tersebut
dilakukan.
l. Penurunan nilai aset non-keuangan l. Impairment of non-financial assets
Pada setiap tanggal pelaporan, Grup menilai The Group assesses at the each reporting date
apakah terdapat indikasi suatu aset mengalami whether there is an indication that an asset may
penurunan nilai. Jika terdapat indikasi tersebut be impaired. If any such indication exists or
atau pada saat pengujian penurunan nilai aset when annual impairment testing for an asset is
diperlukan, maka Grup membuat estimasi formal required, the Group makes an estimate of the
jumlah terpulihkan aset tersebut. asset’s recoverable amount.
Jumlah terpulihkan yang ditentukan untuk aset An asset’s recoverable amount is the higher of
individual adalah jumlah yang lebih tinggi antara an asset’s or CGU’s fair value less costs to sell
nilai wajar aset atau UPK dikurangi biaya untuk and its value in use, and is determined for an
menjual dengan nilai pakainya, kecuali aset individual asset, unless the asset does not
tersebut tidak menghasilkan arus kas masuk generate cash inflows that are largely
yang sebagian besar independen dari aset atau independent of those from other assets or
kelompok aset lain. Jika nilai tercatat aset atau groups of assets. Where the carrying amount of
UPK lebih besar daripada jumlah terpulihkannya, an asset or CGU exceeds its recoverable
maka aset tersebut dipertimbangkan mengalami amount, the asset is considered impaired and is
penurunan nilai dan nilai tercatat aset diturunkan written down to its recoverable amount.
menjadi sebesar jumlah terpulihkannya.
29
Page 458
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
l. Penurunan nilai aset non-keuangan l. Impairment of non-financial assets
(lanjutan) (continued)
Grup mendasarkan perhitungan penurunan nilai The Group bases its impairment calculation on
pada rincian perhitungan anggaran atau detailed budgets and forecast calculations
prakiraan yang disusun secara terpisah untuk which are prepared separately for each of the
masing-masing UPK Grup atas aset individual Group’s CGUs to which the individual assets are
yang dialokasikan. Perhitungan anggaran dan allocated. These budgets and forecast
prakiraan ini secara umum mencakup periode calculations are generally covering a period of
selama lima atau sepuluh tahun sesuai dengan five or ten years in accordance with the stability
stabilitas arus kas perkebunan terkait. Setelah of each estate’s cash flows. Beyond the
periode yang dianggarkan proyeksi arus kas forecasted period, the estimated cash flows are
diestimasi dengan melakukan ekstrapolasi determined by extrapolating the forecasted
proyeksi yang dianggarkan dengan cash flows using a steady long term growth rate.
menggunakan tingkat pertumbuhan jangka
panjang yang tetap.
Dalam menghitung nilai pakai, estimasi arus kas In assessing the value in use, the estimated net
masa depan neto didiskontokan ke nilai kini future cash flows are discounted to their present
dengan menggunakan tingkat diskonto sebelum value using a pre-tax discount rate that reflects
pajak yang menggambarkan penilaian pasar kini current market assessments of the time value of
dari nilai waktu uang dan risiko spesifik atas aset. money and the risks specific to the asset. In
Dalam menentukan nilai wajar dikurangi biaya determining fair value less costs to sell, recent
untuk menjual, digunakan harga penawaran market transactions are taken into account, if
pasar terakhir, jika tersedia. Jika tidak terdapat available. If no such transactions can be
transaksi tersebut, Grup menggunakan model identified, an appropriate valuation model is
penilaian yang sesuai untuk menentukan nilai used to determine the fair value of the assets.
wajar aset. Perhitungan-perhitungan ini These calculations are corroborated by
dikuatkan oleh penilaian berganda atau indikator valuation multiples or other available fair value
nilai wajar yang tersedia. indicators.
Kerugian penurunan nilai dari operasi yang Impairment losses of continuing operations, if
berkelanjutan, jika ada, diakui pada laba rugi any, are recognized in the profit or loss in those
sesuai dengan kategori biaya yang konsisten expense categories consistent with the
dengan fungsi dari aset yang diturunkan nilainya. functions of the impaired asset.
Untuk aset selain goodwill, penilaian dilakukan For assets excluding goodwill, an assessment is
pada akhir setiap tanggal pelaporan apakah made at each reporting date as to whether there
terdapat indikasi bahwa rugi penurunan nilai is any indication that previously recognized
yang telah diakui dalam tahun sebelumnya impairment losses may no longer exist or may
mungkin tidak ada lagi atau mungkin telah have decreased. If such indication exists, the
menurun. Jika indikasi dimaksud ditemukan, asset’s or CGU’s recoverable amount is
maka entitas mengestimasi jumlah terpulihkan estimated. A previously recognized impairment
aset atau UPK tersebut. Kerugian penurunan loss for an asset other than goodwill is reversed
nilai yang telah diakui dalam tahun sebelumnya only if there has been a change in the
untuk aset selain goodwill dibalik hanya jika assumptions used to determine the asset’s
terdapat perubahan asumsi-asumsi yang recoverable amount since the last impairment
digunakan untuk menentukan jumlah terpulihkan loss was recognized. If that is the case, the
aset tersebut sejak rugi penurunan nilai terakhir carrying amount of the asset is increased to its
diakui. Dalam hal ini, jumlah tercatat aset recoverable amount. The reversal is limited so
dinaikkan ke jumlah terpulihkannya. Pembalikan that the carrying amount of the assets does not
tersebut dibatasi sehingga jumlah tercatat aset exceed its recoverable amount, nor exceed the
tidak melebihi jumlah terpulihkannya maupun carrying amount that would have been
jumlah tercatat, neto setelah penyusutan, determined, net of depreciation, had no
seandainya tidak ada rugi penurunan nilai yang impairment loss been recognized for the asset
telah diakui untuk aset tersebut pada in prior periods/years.
peride/tahun sebelumnya.
30
Page 459
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
l. Penurunan nilai aset non-keuangan l. Impairment of non-financial assets
(lanjutan) (continued)
Pembalikan rugi penurunan nilai diakui pada laba Reversal of an impairment loss is recognized in
rugi. Setelah pembalikan tersebut, penyusutan the profit or loss. After such a reversal, the
aset tersebut disesuaikan di periode mendatang depreciation charge on the said asset is
untuk mengalokasikan jumlah tercatat aset yang adjusted in future periods to allocate the asset’s
direvisi, dikurangi nilai sisanya, dengan dasar revised carrying amount, less any residual
yang sistematis selama sisa umur manfaatnya. value, on a systematic basis over its remaining
useful life.
m. Pendapatan dari kontrak dengan pelanggan m. Revenue from contracts with customers and
dan pengakuan beban recognition of expenses
Grup menerapkan PSAK 115: Pendapatan The Group has adopted PSAK 115: Revenue
dari Kontrak dengan Pelanggan, yang from Contracts with Customers, which requires
mensyaratkan pengakuan pendapatan harus revenue recognition to fullfill the five steps
memenuhi lima langkah analisa sebagai assessments:
berikut:
Identifikasi kontrak dengan pelanggan; Identify contract(s) with customer;
Identifikasi kewajiban pelaksanaan dalam Identify the performance obligations in
kontrak. Kewajiban pelaksanaan the contracts. Performance obligations
merupakan janji-janji dalam kontrak untuk are promises in a contract to transfer
menyerahkan barang atau jasa yang goods or services that are having different
memiliki karakteristik berbeda ke characteristic to the customer;
pelanggan;
Penetapan harga transaksi. Harga Determine the transaction price.
transaksi merupakan jumlah imbalan yang Transaction price is the amount of
berhak diperoleh suatu entitas sebagai consideration to which an entity expects to
kompensasi atas diserahkannya barang be entitled in exchange for transferring
atau jasa yang dijanjikan ke pelanggan. promised goods or services to the
Jika imbalan yang dijanjikan di kontrak customer. If the consideration promised in
mengandung suatu jumlah yang bersifat the contract includes a variable amount,
variable, maka Grup membuat estimasi then the Group estimates the amount of
jumlah imbalan tersebut sebesar jumlah consideration to which it expects to be
yang diharapkan berhak diterima atas entitled in exchange for transferring the
diserahkannya barang atau jasa yang promised goods or services to a customer
dijanjikan ke pelanggan dikurangi dengan less the estimated amount of service level
estimasi jumlah jaminan kinerja jasa yang guarantee which will be paid during the
akan dibayarkan selama periode kontrak; contract period;
Alokasi harga transaksi ke setiap The allocation of the transaction price to
kewajiban pelaksanaan dengan each performance obligation on the basis
menggunakan dasar harga jual berdiri of the relative stand-alone selling prices
sendiri relative dari setiap barang atau jasa for each distinct goods or service
yang dijanjikan di kontrak. Ketika tidak promised in the contract. Where these are
dapat diamati secara langsung, harga jual not directly observable, the relative stand-
berdiri sendiri relative diperkirakan alone selling prices is estimated based on
bedasarkan biaya yang diharapkan expected cost plus margin;
ditambah marjin;
31
Page 460
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
n. Pendapatan dari kontrak dengan pelanggan n. Revenue from contracts with customers and
dan pengakuan beban (lanjutan) recognition of expenses (continued)
Grup menerapkan PSAK 115: Pendapatan The Group has adopted PSAK 115: Revenue
dari Kontrak dengan Pelanggan, yang from Contracts with Customers, which requires
mensyaratkan pengakuan pendapatan harus revenue recognition to fullfill the five steps
memenuhi lima langkah analisa sebagai assessments: (continued)
berikut: (lanjutan)
Pengakuan pendapatan ketika kewajiban The revenue recognition is when the
pelaksanaan telah dipenuhi dengan performance obligation has been fulfilled
menyerahkan barang atau jasa yang by transferring the promised goods or
dijanjikan ke pelanggan (ketika pelanggan services to the customer (which is when
telah memiliki kendali atas barang atau the customer obtains control of goods or
jasa tersebut). services).
Kewajiban pelaksanaan dapat dipenuhi cara A performance obligation may be satisfied at
sebagai berikut: the following:
a. Suatu titik waktu (umumnya janji untuk a. A point in time (typically for promises to
menyerahkan barang ke pelanggan); atau transfer goods to a customer); or
b. Suatu periode waktu (umumnya janji untuk b. Over time (typically for promises to transfer
menyerahkan jasa ke pelanggan). Untuk services to a customer). For a performance
kewajiban pelaksanaan yang dipenuhi obligation satisfied over time, the Group
dalam suatu periode waktu, Grup memilih select an appropriate measure of progress
ukuran penyelesaian yang sesuai untuk to determine the amount of revenue that
penentuan jumlah pendapatan yang harus should be recognized as the performance
diakui karena telah terpenuhinya obligation is satisfied.
kewajiban pelaksanaan.
Pembayaran harga transaksi berbeda untuk Payment of the transaction price differs for each
setiap kontrak. Aset kontrak diakui ketika contracts. A contract asset is recognized once
jumlah penerimaan dari pelanggan kurang dari the consideration paid by customer is less than
saldo kewajiban pelaksanaan yang telah the balance of performance obligation which
dipenuhi. Kewajiban kontrak diakui ketika has been satisfied. A contract liability is
jumlah penerimaan dari pelanggan lebih dari recognized once the consideration paid by
saldo kewajiban pelaksanaan yang telah customer is more than the balance of
dipenuhi. performance obligation which has been
satisfied.
Pendapatan sewa Rental income
Pendapatan sewa dari sewa operasi diakui Rental income from operating leases is
sebagai pendapatan dengan dasar garis lurus recognized on a straight-line basis over the
selama masa sewa. Biaya langsung awal yang term of the relevant lease. Initial direct costs
terjadi dalam proses negosiasi dan pengaturan incurred in negotiating and arranging an
sewa ditambahkan ke jumlah tercatat dari aset operating lease are added to the carrying
sewaan dan diakui dengan dasar garis lurus amount of the leased asset and recognized on
selama masa sewa. Uang muka sewa yang a straight-line basis over the lease term. Rental
diterima dari penyewa dicatat ke dalam akun income received in advance are recorded as
liabilitas kontrak dan akan diakui sebagai contract liability account and recognized as
pendapatan secara berkala sesuai dengan income regularly over the rental periods.
kontrak sewa yang berlaku.
32
Page 461
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
n. Pendapatan dari kontrak dengan pelanggan n. Revenue from contracts with customers and
dan pengakuan beban (lanjutan) recognition of expenses (continued)
Penjualan barang dagang Sale of goods
Pendapatan dari penjualan barang diakui pada Revenue from the sale of goods is recognized
saat penguasaan aset dialihkan kepada at a point in time when control of the asset is
pelanggan, biasanya pada saat penyerahan transferred to the customer, generally on
barang. Grup telah menyimpulkan bahwa itu delivery of the goods. The Group have
adalah prinsipal dalam pengaturan concluded that it is the principal in its revenue
pendapatannya karena ia mengendalikan arrangements because it controls the goods
barang sebelum mengalihkannya before transferring them to the customer.
ke pelanggan.
Pada saat penjualan, liabilitas pengembalian At the point of sale, a refund liability and a
dana dan penyesuaian terkait terhadap corresponding adjustment to revenue is
pendapatan diakui untuk produk produk yang recognized for those products expected to be
diperkirakan akan diretur. Pada saat yang returned. At the same time, the the Group has
sama, Grup memiliki hak untuk mendapatkan a right to recover the product when customers
kembali produk tersebut ketika pelanggan exercise their right of return. Consequently, the
menggunakan hak retur mereka sehingga Grup Group recognizes a right to returned goods
mengakui hak atas aset barang retur dan asset and a corresponding adjustment to cost
penyesuaian terkait ke harga pokok penjualan. of sales.
Grup menggunakan akumulasi pengalaman The the Group uses its accumulated historical
historisnya untuk mengestimasi jumlah retur experience to estimate the number of returns
pada tingkat portofolio dengan menggunakan on a portfolio level using the expected value
metode nilai ekspektasian. Besar kemungkinan method. It is considered highly probable that a
bahwa pembalikan pendapatan kumulatif yang significant reversal in the cumulative revenue
signifikan tidak akan terjadi mengingat tingkat recognized will not occur given the consistent
pengembalian yang konsisten selama tahun- level of returns over previous years.
tahun sebelumnya.
Grup mempertimbangkan apakah ada janji lain The Group consider whether there are other
dalam kontrak yang merupakan kewajiban promises in the contract that are separate
pelaksanaan terpisah yang perlu dialokasikan performance obligations to which a portion of
sebagian dari harga transaksi (misalnya the transaction price needs to be allocated (e.g
jaminan, poin loyalitas pelanggan). Dalam warranties, customer loyalty points). In
menentukan harga transaksi untuk penjualan determining the transaction price for the sale of
barang dagang, Grup mempertimbangkan goods, the Group considers the effects of
pengaruh dari pertimbangan variabel, variable consideration, existence of significant
keberadaan komponen pembiayaan yang financing component, noncash consideration,
signifikan, imbalan non tunai, dan imbalan yang and consideration payable to the customer (if
harus dibayarkan kepada pelanggan (jika ada). any).
33
Page 462
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
n. Pendapatan dari kontrak dengan pelanggan n. Revenue from contracts with customers and
dan pengakuan beban (lanjutan) recognition of expenses (continued)
Pertimbangan variabel Variable consideration
Jika imbalan dalam kontrak mencakup jumlah If the consideration in a contract includes
variabel, Grup mengestimasi jumlah imbalan a variable amount, the Group estimates the
yang menjadi haknya sebagai imbalan atas amount of consideration to which it will be
pengalihan barang kepada pelanggan. entitled in exchange for transferring the goods
Pertimbangan variabel diestimasi pada awal to the customer. The variable consideration is
kontrak dan dibatasi hingga kemungkinan estimated at contract inception and constrained
besar bahwa pembalikan pendapatan yang until it is highly probable that a significant
signifikan dalam jumlah pendapatan kumulatif revenue reversal in the amount of cumulative
yang diakui tidak akan terjadi ketika revenue recognized will not occur when the
ketidakpastian terkait dengan pertimbangan associated uncertainty with the variable
variabel kemudian diselesaikan. consideration is subsequently resolved.
Jasa instalasi Installation services
Grup menyediakan jasa pemasangan baik yang The Group provide installation services that are
dijual terpisah atau digabungkan dengan either sold separately or bundled together with
penjualan barang dagang kepada pelanggan. the sale of goods to the customer. The
Layanan instalasi tidak menyesuaikan atau installation services do not significantly
mengubah aset secara signifikan. customize or modify the assets.
Grup mengakui pendapatan dari jasa The Group recognize revenue from installation
pemasangan dari waktu ke waktu karena services over time because the customer
pelanggan secara bersamaan menerima dan simultaneously receives and consumes the
menggunakan manfaat yang diberikan kepada benefit provided to them. The Group use input
mereka. Grup menggunakan metode input method in measuring progress installation
dalam mengukur kemajuan jasa pemasangan services because there is direct relationship
karena terdapat hubungan langsung antara between the Group efforts (i.e., based on labor
upaya Grup (yaitu berdasarkan jam kerja yang hours incurred) and the transfer of services to
terjadi) dan pengalihan layanan kepada the customer. The Group recognize revenue on
pelanggan. Grup mengakui pendapatan the basis of the labour hours expended relative
berdasarkan jam kerja yang dikeluarkan relatif to the total labor hours to complete the service.
terhadap total jam kerja untuk menyelesaikan
layanan.
Aset kontrak pada awalnya diakui untuk A contract asset is initially recognized for
pendapatan yang diperoleh dari jasa instalasi revenue earned from installation services
karena penerimaan imbalan tersebut because the receipt of consideration is
bergantung pada keberhasilan penyelesaian conditional on successful completion of the
instalasi. Setelah penyelesaian pemasangan installation. Upon completion of the installation
dan penerimaan oleh pelanggan, jumlah yang and acceptance by the customer, the amount
diakui sebagai aset kontrak direklasifikasi ke recognised as the contract asset is reclassified
piutang usaha. to trade receivables.
34
Page 463
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
n. Pendapatan dari kontrak dengan pelanggan n. Revenue from contracts with customers and
dan pengakuan beban (lanjutan) recognition of expenses (continued)
Penjualan jasa Rendering of services
Pendapatan dari kontrak atas penyediaan jasa Revenues from contract to provide services
diakui dengan acuan pada tingkat penyelesaian were recognized based on the percentage of
berdasarkan kontrak. completion of the contract.
Pendapatan bunga Interest income
Pendapatan bunga diakrual berdasarkan waktu Interest income is accrued when incurred, by
terjadinya dengan acuan jumlah pokok terutang reference to the outstanding principal and
dan tingkat bunga yang berlaku. applicable interest rate.
Beban Expenses
Biaya dan beban adalah penurunan manfaat Costs and expenses are decreases in
ekonomi selama periode akuntansi dalam economic benefits during the accounting period
bentuk arus keluar atau penurunan aset atau in the form of outflows or decrease of assets or
timbulnya kewajiban yang mengakibatkan incurrence of liabilities that result in decreases
penurunan ekuitas, selain yang berkaitan in equity, other than those relating to
dengan distribusi kepada peserta ekuitas. distributions to equity participants. Expenses
Beban diakui pada saat terjadinya (asas are recognized when incurred (accrual basis).
akrual).
o. Transaksi dan saldo dalam mata uang asing o. Foreign currency transactions and balances
Dalam menyusun laporan keuangan In preparing the consolidated financial
konsolidasian, Grup mencatat transaksi dengan statements, the Group recorded transactions by
menggunakan mata uang dari lingkungan using the currency of the primary economic
ekonomi utama Grup beroperasi (“mata uang environment in which the Group operates
fungsional”). Mata uang fungsional Grup adalah (“functional currency”). The functional currency
Rupiah. of the Group is Indonesian Rupiah.
Transaksi dalam mata uang asing dicatat dalam Transactions involving foreign currencies are
Rupiah berdasarkan kurs yang berlaku pada recorded in Rupiah at the rates of exchange
saat transaksi dilakukan. Pada tanggal prevailing at the time the transactions are made.
pelaporan, aset dan liabilitas moneter dalam At the reporting date, monetary assets and
mata uang asing dijabarkan sesuai dengan liabilities denominated in foreign currencies are
rata-rata kurs jual dan beli yang diterbitkan oleh adjusted to reflect the average of the selling and
Bank Indonesia pada tanggal transaksi buying rates of exchange prevailing at the last
perbankan terakhir untuk periode yang banking transaction date of the period, as
bersangkutan, dan laba rugi kurs yang timbul, published by Bank Indonesia, and any resulting
dikreditkan atau dibebankan pada periode gains or losses are credited or charged to
bersangkutan yang diakui dalam laporan laba current period which recognized in statement of
rugi dan penghasilan komprehensif lain. profit or loss and other comprehensive income.
Pada tanggal 31 Desember 2025 dan As of December 31, 2025 and December 31,
31 Desember 2024, kurs yang digunakan 2024, the exchange rates used are as follows:
masing-masing adalah sebagai berikut:
2025 2024
1 Dolar Amerika Serikat (US$) 16.782 16.162 1 United States Dollar (US$)
1 Dolar Singapura (SG$) 13.609 11.919 1 Singapore Dollar (SG$)
100 Yen Jepang (JPY) 10.759 10.236 100 Japanese Yen (JPY)
35
Page 464
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
p. Perpajakan p. Taxation
Pajak kini Current tax
Aset dan liabilitas pajak kini untuk tahun berjalan Current income tax assets and liabilities for the
diukur sebesar jumlah yang diharapkan dapat current year are measured at the amount
direstitusi dari atau dibayarkan kepada otoritas expected to be recovered from or paid to the
perpajakan. taxation authority.
Tarif pajak dan peraturan pajak yang digunakan The tax rates and tax laws used to compute the
untuk menghitung jumlah tersebut adalah yang amount are those that have been enacted or
telah berlaku atau secara substantif telah substantively enacted as at the reporting date
berlaku pada tanggal pelaporan di negara in the countries where the Group operates and
tempat Grup beroperasi dan menghasilkan generates taxable income.
pendapatan kena pajak.
Bunga dan denda disajikan sebagai bagian dari Interests and penalties are presented as part
penghasilan atau beban operasi lain karena of other operating income or expenses since
tidak dianggap sebagai bagian dari beban pajak they are not considered as part of the income
penghasilan. tax expense.
Pajak penghasilan kini terkait dengan pos-pos Current income tax relating to items
yang diakui secara langsung di ekuitas diakui recognized directly in equity is recognized
dalam ekuitas dan bukan dalam laporan laba in equity and not in the statement of profit or
rugi. Manajemen secara berkala mengevaluasi loss. Management periodically evaluates
posisi yang diambil dalam Surat Pemberitahuan positions taken in the tax returns with respect
Tahunan (SPT) sehubungan dengan situasi to situations in which applicable tax regulations
di mana peraturan perpajakan yang berlaku are subject to interpretation and establishes
tunduk pada interpretasi dan menetapkan provisions where appropriate.
ketentuan yang sesuai.
Koreksi terhadap kewajiban perpajakan diakui Amendments to tax obligations are recorded
pada saat surat ketetapan pajak diterima atau, when a tax assessment letter is received or, if
jika diajukan keberatan, pada saat keputusan appealed against, when the result of the
atas keberatan ditetapkan, atau jika mengajukan appeal is determined, or, if appealed, by the
permohonan banding, pada saat keputusan time the appeal decision is received, or when
banding diterima, atau jika mengajukan applying for a judicial review, upon request
permohonan peninjauan kembali, pada saat reconsideration is received.
permohonan peninjauan kembali diterima.
36
Page 465
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
p. Perpajakan (lanjutan) p. Taxation (continued)
Pajak tangguhan Deferred tax
Aset pajak tangguhan diakui untuk seluruh Deferred tax assets are recognized for all
perbedaan temporer yang dapat dikurangkan deductible temporary differences and carry
dan akumulasi rugi pajak belum dikompensasi, forward of unused tax losses, to the extent that
bila kemungkinan besar laba kena pajak akan it is probable that taxable profits will be available
tersedia sehingga perbedaan temporer dapat against which deductible temporary differences,
dikurangkan tersebut, dan rugi pajak belum and the carry forward of unused tax losses can
dikompensasi, dapat dimanfaatkan, kecuali: be utilized, except:
i) jika aset pajak tangguhan timbul dari i) where the deferred tax asset relating to the
pengakuan awal aset atau liabilitas dalam deductible temporary difference arises from
transaksi yang bukan transaksi kombinasi the initial recognition of an asset or liability in
bisnis dan tidak mempengaruhi laba a transaction that is not a business
akuntansi maupun laba kena pajak/rugi combination and, at the time of the
pajak; atau transaction, affects neither the accounting
profit nor taxable profit or loss; or
ii) dari perbedaan temporer yang dapat ii) in respect of deductible temporary
dikurangkan atas investasi pada entitas differences associated with investments in
anak, aset pajak tangguhan hanya diakui subsidiaries, deferred tax assets are
bila besar kemungkinannya bahwa beda recognized only to the extent that it is
temporer itu tidak akan dibalik dalam waktu probable that the temporary differences will
dekat dan laba kena pajak dapat reverse in the foreseeable future and taxable
dikompensasi dengan beda temporer profit will be available against which the
tersebut. temporary differences can be utilized.
Jumlah tercatat aset pajak tangguhan ditelaah The carrying amount of a deferred tax asset is
pada setiap tanggal pelaporan dan diturunkan reviewed at each reporting date and reduced to
apabila laba kena pajak mungkin tidak memadai the extent that it is no longer probable that
untuk mengkompensasi sebagian atau semua sufficient taxable profit will be available to allow
manfaat aset pajak tangguhan. all or part of the benefit of that deferred tax asset
to be utilized.
Aset pajak tangguhan yang tidak diakui ditinjau Unrecognized deferred tax assets are
ulang pada setiap tanggal pelaporan dan akan reassessed at each reporting date and are
diakui apabila besar kemungkinan bahwa laba recognized to the extent that it has become
kena pajak pada masa yang akan datang akan probable that future taxable profit will allow the
tersedia untuk pemulihannya. deferred tax assets to be recovered.
Aset dan liabilitas pajak tangguhan diukur Deferred tax assets and liabilities are measured
dengan menggunakan tarif pajak yang at the tax rates that are expected to apply to the
diperkirakan akan berlaku pada tahun saat aset year when the asset is realized or the liability is
dipulihkan atau liabilitas diselesaikan settled, based on tax rates and tax laws that
berdasarkan tarif pajak dan peraturan pajak have been enacted or substantively enacted as
yang telah berlaku atau yang secara substantif at the reporting date.
telah berlaku pada tanggal pelaporan.
Pajak tangguhan terkait dengan pos-pos yang Deferred tax relating to items recognized outside
diakui di luar laba rugi diakui di luar laba rugi. profit or loss is recognized outside profit or loss.
Item pajak tangguhan diakui sesuai dengan Deferred tax items are recognized in correlation
transaksi yang mendasarinya baik di PKL to the underlying transaction either in OCI or
maupun secara langsung di ekuitas. directly in equity.
37
Page 466
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
p. Perpajakan (lanjutan) p. Taxation (continued)
Pajak tangguhan (lanjutan) Deferred tax (continued)
Manfaat pajak yang diperoleh sebagai bagian Tax benefits acquired as part of a business
dari kombinasi bisnis, tetapi tidak memenuhi combination, but not satisfying the criteria for
kriteria untuk pengakuan terpisah pada tanggal separate recognition at that date, are recogn
tersebut, diakui selanjutnya jika informasi baru ised subsequently if new information about facts
tentang fakta dan keadaan berubah. and circumstances change. The adjustment is
Penyesuaian tersebut diperlakukan sebagai either treated as a reduction in goodwill (as long
pengurangan goodwill (selama tidak melebihi as it does not exceed goodwill) if it was incurred
goodwill) jika terjadi selama periode during the measurement period or recognized in
pengukuran atau diakui dalam laba rugi. profit or loss.
Grup melakukan saling hapus aset pajak The Group offsets deferred tax assets and
tangguhan dan liabilitas pajak tangguhan jika deferred tax liabilities if and only if it has a legally
dan hanya jika memiliki hak yang berkekuatan enforceable right to set off current tax assets
hukum untuk saling hapus aset pajak kini dan and current tax liabilities and the deferred tax
liabilitas pajak kini dan aset pajak tangguhan assets and deferred tax liabilities relate to
dan liabilitas pajak tangguhan terkait dengan income taxes levied by the same taxation
pajak penghasilan yang dikenakan oleh otoritas authority on either the same taxable entity or
perpajakan yang sama atas baik entitas kena different taxable entities which intend either to
pajak yang sama atau entitas kena pajak yang settle current tax liabilities and assets on a net
berbeda yang bermaksud untuk menyelesaikan basis, or to realise the assets and settle the
liabilitas dan aset pajak kini secara neto, atau liabilities simultaneously, in each future period in
untuk merealisasikan aset dan menyelesaikan which significant amounts of deferred tax
liabilitas secara bersamaan, pada setiap liabilities or assets are expected to be settled or
periode masa depan di mana jumlah liabilitas recovered.
atau aset pajak tangguhan yang signifikan
diharapkan untuk diselesaikan atau dipulihkan.
Pajak Penghasilan Pilar Dua Pillar Two Income Taxes
Aturan Pajak Minimum Global (Global Anti-base The Global Anti-base Erosion Rule (“Pillar 2”
Erosion Rule atau model “Pilar 2”) telah model) were adopted in Indonesia at the end of
diadopsi di Indonesia pada akhir tahun 2024 2024 and are applicable starting from January 1,
dan berlaku mulai 1 Januari 2025. Grup telah 2025. The Group has performed an assessment
melakukan penilaian atas potensi eksposur of the Group’s potential exposure to Pillar 2
Grup terhadap pajak penghasilan Pilar 2. income taxes. This assessment is based on the
Penilaian ini didasarkan pada informasi terbaru most recent information available regarding the
yang tersedia mengenai kinerja keuangan financial performance of the constituent entities
entitas-entitas konstituen dalam Grup. in the Group. Based on this assessment, the
Berdasarkan penilaian tersebut, Grup tidak Group is not within the scope of Pillar 2 income
termasuk dalam lingkup pajak penghasilan Pilar tax, and therefore, the Group does not expect a
2 sehingga Grup tidak mengharapkan adanya potential exposure to Pillar 2 top-up taxes.
potensi eksposur terhadap pajak tambahan
Pilar 2.
38
Page 467
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
p. Perpajakan (lanjutan) p. Taxation (continued)
Pajak Pertambahan Nilai Value Added Tax
Pendapatan, beban-beban dan aset-aset diakui Revenue, expenses and assets are recognized
neto atas jumlah PPN kecuali: net of the amount of VAT except:
PPN yang muncul dari pembelian aset atau Where the VAT incurred on a purchase of
jasa yang tidak dapat dikreditkan, yang assets or services is not recoverable, in
dalam hal ini PPN diakui sebagai bagian dari which case the VAT is recognized as part of
biaya perolehan aset atau sebagai bagian the cost of acquisition of the asset or as part
dari item beban-beban yang terkait; dan of the expense item as applicable; and
Piutang dan utang yang disajikan termasuk Receivables and payables that are stated
dengan jumlah PPN. with the amount of VAT included.
Jumlah PPN neto yang diajukan untuk The net amount of VAT which is claimed for
direstitusi, atau terutang kepada, kantor pajak restitution from, or payable to, the taxation
termasuk sebagai bagian dari aset atau liabilitas authorities is included as part of assets or
pada laporan posisi keuangan konsolidasian. liabilities in the consolidated statement of
financial position.
Pajak final Final tax
Sesuai peraturan perpajakan di Indonesia, In accordance with the tax regulation in
pajak final dikenakan atas nilai bruto transaksi, Indonesia, final tax is applied to the gross value
dan tetap dikenakan walaupun atas transaksi of transactions, even when the parties carrying
tersebut pelaku transaksi mengalami kerugian. the transaction recognizing losses.
Pajak final tidak termasuk dalam lingkup yang Final tax is scoped out from PSAK 212: Income
diatur oleh PSAK 212: Pajak Penghasilan. Tax.
q. Provisi q. Provisions
Provisi diakui jika Grup memiliki kewajiban kini Provisions are recognized when the Group
(baik bersifat hukum maupun bersifat konstruktif) has a present obligation (legal or
jika, sebagai akibat peristiwa masa lalu, besar constructive) where, as a result of a past
kemungkinan penyelesaian kewajiban tersebut event, it is probable that an outflow of
mengakibatkan arus keluar sumber daya yang resources embodying economic benefits will
mengandung manfaat ekonomi dan estimasi be required to settle the obligation and
yang andal mengenai jumlah kewajiban tersebut a reliable estimate can be made of the
dapat dibuat. amount of the obligation.
39
Page 468
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
q. Provisi (lanjutan) q. Provisions (continued)
Provisi ditelaah pada setiap tanggal pelaporan Provisions are reviewed at each reporting
dan disesuaikan untuk mencerminkan estimasi date and adjusted to reflect the current best
terbaik yang paling kini. Jika kemungkinan besar estimate. If it is no longer probable that an
tidak terjadi arus keluar sumber daya yang outflow of resources embodying economic
mengandung manfaat ekonomi untuk benefits will be required to settle the
menyelesaikan liabilitas tersebut, maka provisi obligation, the provision is reversed.
dibatalkan.
r. Imbalan kerja r. Employee benefits
Perusahaan menyelenggarakan program The Company has a defined benefit plan
pensiun manfaat pasti yang meliputi seluruh covering all eligible employees.
karyawan yang memenuhi syarat.
Pembayaran program manfaat pensiun iuran Payments to defined contribution retirement
pasti diakui sebagai beban pada saat pekerja benefit plans are recognised as an expense
telah memberikan jasa mereka, dimana mereka when employees have rendered service entitling
memperoleh hak atas iuran. them to the contributions.
Grup mencatat penyisihan manfaat tambahan The Group provides additional provisions on top
selain program dana pensiun tersebut di atas of the benefits provided under the above-
untuk memenuhi dan menutup imbalan mentioned defined contribution pension
minimum yang harus dibayar kepada karyawan- programs in order to meet and cover the
karyawan sesuai dengan Perjanjian Kerja minimum benefits required to be paid to the
Bersama dan Peraturan Pemerintah Pengganti qualified employees under Collective Labor
Undang-undang tentang Cipta Kerja No. 6/2023 Agreement and Government Regulation in Lieu
(“UU Cipta Kerja”, (UUCK)). Penyisihan of Law No. 6/2023 (the “Cipta Kerja Law”,
tambahan tersebut diestimasi dengan (UUCK)). The additional provisions are
menggunakan perhitungan aktuarial metode estimated using actuarial calculations with
“Projected Unit Credit”. “Projected Unit Credit” method.
Pengukuran kembali, terdiri atas keuntungan Re-measurements, comprising of actuarial
dan kerugian aktuarial, segera diakui pada gains and losses, are recognized immediately in
laporan posisi keuangan konsolidasian dengan the consolidated statement of financial position
pengaruh langsung didebit atau dikreditkan with a corresponding debit or credit to retained
kepada saldo laba melalui PKL pada periode earnings through OCI in the period in which they
terjadinya. Pengukuran kembali tidak occur. Re-measurements are not reclassified to
direklasifikasi ke laba rugi pada periode profit or loss in subsequent periods.
berikutnya.
Biaya jasa lalu harus diakui sebagai beban pada Past service costs are recognized in profit or
saat yang lebih awal antara: loss at the earlier between:
i) ketika program amandemen atau i) the date of the plan amendment or
kurtailmen terjadi; dan curtailment, and
ii) ketika entitas mengakui biaya ii) the date the Group recognizes related
restrukturisasi atau imbalan terminasi restructuring costs.
terkait.
40
Page 469
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
r. Imbalan kerja (lanjutan) r. Employee benefits (continued)
Bunga neto dihitung dengan menerapkan Net interest is calculated by applying the
tingkat diskonto yang digunakan terhadap discount rate to the net defined benefit liability.
liabilitas imbalan kerja. Grup mengakui The Group recognizes the following changes in
perubahan berikut pada kewajiban obligasi neto the net defined benefit obligation under “Cost of
pada akun “Beban Pokok Penjualan” dan Goods Sold” and “General and Administrative
“Beban Umum dan Administrasi” pada laporan Expenses” as appropriate in the consolidated
laba rugi dan penghasilan komprehensif lain statement of profit or loss and other
konsolidasian: comprehensive income:
i) Biaya jasa terdiri atas biaya jasa kini, biaya i) Service costs comprising current service
jasa lalu, keuntungan atau kerugian atas costs, past-service costs, gains or losses
penyelesaian (curtailment) tidak rutin, dan on curtailments and non-routine
settlements, and
ii) Beban atau penghasilan bunga neto. ii) Net interest expense or income.
Instrumen keuangan adalah setiap kontrak A financial instrument is any contract that gives
yang menambah nilai aset keuangan bagi satu rise to a financial asset of one entity and
entitas dan liabilitas keuangan atau ekuitas bagi a financial liability or equity instrument of another
entitas lain. entity.
s. Instrumen keuangan s. Financial instruments
Aset keuangan Financial assets
Pengakuan dan pengukuran awal Initial recognition and measurement
Pada pengakuan awal, Grup mengukur aset At initial recognition, the Group measures a
keuangan pada nilai wajarnya ditambah biaya financial asset at its fair value plus transaction
transaksi, dalam hal aset keuangan tidak costs, in the case of a financial asset not
diukur pada nilai wajar melalui laba rugi measured at fair value through profit or loss
(“NWLR”). Piutang usaha yang tidak (“FVTPL”). Trade receivables that do not
mengandung komponen pembiayaan yang contain a significant financing component, for
signifikan, dimana Grup telah menerapkan which the Group has applied the practical
cara praktis, yaitu diukur pada harga transaksi expedient are measured at the transaction
yang ditentukan sesuai PSAK 115, seperti price determined under PSAK 115, as
diungkapkan pada Catatan 2o. disclosed in Note 2o.
Agar aset keuangan diklasifikasikan dan diukur In order for a financial asset to be classified and
pada biaya perolehan diamortisasi atau measured at amortized cost or FVOCI, it needs
NWPKL, aset keuangan harus menghasilkan to give rise to cash flows that are ‘solely
arus kas yang semata dari pembayaran pokok payments of principal and interest (“SPPI”)’ on
dan bunga (“SPPB”) dari jumlah pokok the outstanding principal amount. This
terutang. Penilaian ini disebut sebagai uji assessment is referred to as the SPPI test and
SPPB dan dilakukan pada tingkat instrumen. performed at an instrument level.
Model bisnis Grup untuk mengelola aset The Group’s business model for managing
keuangan mengacu pada bagaimana mereka financial assets refers to how it manages its
mengelola aset keuangannya untuk financial assets in order to generate cash flows.
menghasilkan arus kas. Model bisnis The business model determines whether cash
menentukan apakah arus kas akan dihasilkan flows will result from collecting contractual cash
dari penerimaan arus kas kontraktual, flows, selling the financial assets, or both.
penjualan aset keuangan, atau keduanya.
41
Page 470
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
s. Instrumen keuangan s. Financial instruments
Aset keuangan Financial assets
Pengukuran selanjutnya Subsequent measurement
Untuk tujuan pengukuran selanjutnya, aset For purposes of subsequent measurement,
keuangan diklasifikasikan dalam empat financial assets are classified in four categories:
kategori:
● Aset keuangan pada biaya perolehan Financial assets at amortized cost (debt
diamortisasi (instrumen utang), instruments),
● Aset keuangan pada NWPKL dengan Financial assets at FVOCI with recycling of
pendauran laba dan rugi kumulatif cumulative gains and losses (debt
(instrumen utang), instruments),
● Aset keuangan pada NWPKL tanpa Financial assets designated at FVOCI with
pendauran laba dan rugi kumulatif setelah no recycling of cumulative gains and losses
penghentian pengakuan (instrumen upon derecognition (equity instruments),
ekuitas), dan and
● Nilai wajar melalui laba rugi (NWLR). Fair value through profit or loss (FVTPL).
Pengukuran selanjutnya dari aset keuangan The subsequent measurement of financial
tergantung kepada klasifikasi masing-masing assets depends on their classification as
aset keuangan seperti berikut ini: described below:
Aset keuangan pada biaya perolehan Financial assets at amortized cost (debt
diamortisasi (instrumen utang) instruments)
Grup mengukur aset keuangan pada biaya The Group measures their financial assets at
perolehan diamortisasi jika kedua kondisi amortized cost if both of the following conditions
berikut terpenuhi: are met:
● Aset keuangan dimiliki dalam model bisnis The financial asset is held within
dengan tujuan untuk memiliki aset a business model with the objective to hold
keuangan dalam rangka mendapatkan arus financial assets in order to collect
kas kontraktual, dan contractual cash flows, and
● Persyaratan kontraktual dari aset keuangan The contractual terms of the financial
menghasilkan arus kas pada tanggal assets give rise on specified dates to cash
tertentu yang merupakan SPPB dari jumlah flows that are SPPI on the principal amount
pokok terutang. outstanding.
Aset keuangan yang diukur pada biaya Financial assets at amortized cost are
perolehan diamortisasi selanjutnya diukur subsequently measured using the effective
dengan menggunakan metode suku bunga interest (“EIR”) method and are subject to
efektif (“SBE”) dan menjadi subjek penurunan impairment. Gains and losses are recognized
nilai. Keuntungan dan kerugian diakui dalam in profit or loss when the asset is derecognized,
laba rugi pada saat aset dihentikan modified or impaired.
pengakuannya, dimodifikasi atau diturunkan
nilainya.
Aset keuangan Grup yang diukur pada biaya The Group’s financial assets at amortized cost
perolehan diamortisasi termasuk kas dan setara includes cash and cash equivalents, trade and
kas, piutang usaha dan lain-lain, dan pinjaman other receivables, and loans to related parties
kepada pihak berelasi yang merupakan bagian under other non-current financial assets.
dari aset keuangan tidak lancar lainnya.
42
Page 471
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
s. Instrumen keuangan (lanjutan) s. Financial instruments (continued)
Aset keuangan (lanjutan) Financial assets (continued)
Penghentian pengakuan Derecognition
Aset keuangan (atau, sesuai dengan A financial asset (or, where applicable, a part
kondisinya, bagian dari aset keuangan atau of a financial asset or part of a group of similar
bagian dari kelompok aset keuangan serupa) financial assets) is primarily derecognized (i.e.,
terutama dihentikan pengakuannya (yaitu, removed from the Group’s consolidated
dihapuskan dari laporan posisi keuangan statement of financial position) when:
konsolidasian Grup) ketika:
● Hak untuk menerima arus kas dari aset The rights to receive cash flows from the asset
telah berakhir; atau have expired; or
● Grup telah mengalihkan haknya untuk The Group has transferred its rights to receive
menerima arus kas dari aset atau cash flows from the asset or has assumed an
menanggung kewajiban untuk membayar obligation to pay the received cash flows in full
arus kas yang diterima tersebut secara without material delay to a third party under a
penuh tanpa penundaan yang material ‘pass-through’ arrangement; and either (a)
kepada pihak ketiga berdasarkan the Group has transferred substantially all the
kesepakatan ‘pass-through’, dan salah risks and rewards of the asset, or (b) the
satu dari (a) Grup telah mengalihkan
Group has neither transferred nor retained
secara substansial seluruh risiko dan
substantially all the risks and rewards of the
manfaat atas aset, atau (b) Grup tidak
mengalihkan maupun tidak memiliki asset, but has transferred control of the asset
secara substansial atas seluruh risiko dan
manfaat atas aset, tetapi telah
mengalihkan kendali atas aset.
Ketika Grup telah mengalihkan haknya untuk When the Group has transferred its rights to
menerima arus kas dari suatu aset atau telah receive cash flows from an asset or has
menandatangani kesepakatan ‘pass-through’, entered into a pass-through arrangement, it
Grup mengevaluasi jika, dan sejauh mana, evaluates if, and to what extent, it has retained
Grup masih mempertahankan risiko dan the risks and rewards of ownership. When it
manfaat atas kepemilikan aset. Ketika Grup has neither transferred nor retained
tidak mengalihkan maupun seluruh risiko dan substantially all of the risks and rewards of the
manfaat atas aset dipertahankan secara asset, nor transferred control of the asset, the
substansial, maupun tidak mengalihkan kendali Group continues to recognize the transferred
atas aset, Grup tetap mengakui aset asset to the extent of its continuing
yang dialihkan sebesar keterlibatan involvement. In that case, the Group also
berkelanjutannya. Dalam kasus tersebut, Grup recognizes an associated liability. The
juga mengakui liabilitas terkait. Aset yang transferred asset and the associated liability
dialihkan dan liabilitas terkait diukur dengan are measured on a basis that reflects the rights
basis yang mencerminkan hak dan kewajiban and obligations that the Group has retained.
yang masih dipertahankan oleh Grup.
Keterlibatan berkelanjutan dalam bentuk Continuing involvement that takes the form of
jaminan atas aset yang ditransfer, diukur pada a guarantee over the transferred asset is
nilai yang lebih rendah antara jumlah tercatat measured at the lower of the original carrying
awal aset dan jumlah maksimum imbalan yang amount of the asset and the maximum amount
dibutuhkan oleh Grup untuk membayar of consideration that the Group could be
kembali. required to repay.
43
Page 472
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
s. Instrumen keuangan (lanjutan) s. Financial instruments (continued)
Aset keuangan (lanjutan) Financial assets (continued)
Penurunan nilai Impairment
Grup mengakui penyisihan Kerugian Kredit The Group recognizes an allowance for
Ekspektasian (KKE) untuk semua instrumen Expected Credit Loss (ECL) for all debt
utang yang bukan diukur pada NWLR dan instruments not held at FVTPL and financial
kontrak jaminan keuangan. KKE ditentukan guarantee contracts. ECLs are based on the
atas perbedaan antara arus kas kontraktual difference between the contractual cash flows
menurut kontrak dan semua arus kas yang due in accordance with the contract and all the
diharapkan akan diterima oleh Grup, yang cash flows that the Group expects to receive,
didiskontokan dengan perkiraan SBE orisinal. discounted at an approximation of the original
Arus kas yang diharapkan mencakup setiap EIR. The expected cash flows include any cash
arus kas dari penjualan agunan yang dimiliki flows from the sale of collateral held or other
atau perbaikan kredit lainnya yang merupakan credit enhancements that are integral to the
bagian yang tidak terpisahkan dalam ketentuan contractual terms.
kontrak.
KKE diakui dalam dua tahap. Bila belum ECLs are recognized in two stages. When
terdapat peningkatan risiko kredit signifikan there have been significant increases in credit
sejak pengakuan awal, KKE diakui untuk risks since initial recognition, ECLs are
kerugian kredit yang dihasilkan dari peristiwa provided for credit losses that result from
gagal bayar yang mungkin terjadi dalam jangka default events that are possible within the next
waktu 12 bulan ke depan (KKE 12 bulan). 12-months (a 12-month ECL). But, when there
Namun, bila telah terdapat peningkatan have been significant increases in credit risks
signifikan risiko kredit sejak pengakuan awal, since initial recognition, a loss allowance is
penyisihan kerugian diakui untuk kerugian recognized for credit losses expected over the
kredit yang diperkirakan selama sisa umur aset, remaining life of the asset, irrespective of
tanpa mempertimbangkan waktu gagal bayar timing of the default (a lifetime ECL).
(KKE sepanjang umurnya).
Karena aset kontrak, piutang usaha dan piutang Because its contract assets, trade and other
lain-lainnya tidak memiliki komponen receivables do not contain significant financing
pembiayaan signifikan, Grup menerapkan component, the Group applies a simplified
pendekatan yang disederhanakan dalam approach in calculating ECL. Therefore, the
perhitungan KKE. Oleh karena itu, Grup tidak Group does not track changes in credit risk, but
menelurusi perubahan dalam risiko kredit, instead recognizes a loss allowance based on
namun justru mengakui penyisihan kerugian lifetime ECL at each reporting date. The Group
berdasarkan KKE sepanjang umurnya pada established a provision matrix that is based on
setiap tanggal pelaporan. Grup membentuk its historical credit loss experience, adjusted for
matriks provisi berdasarkan pengalaman forward-looking factors specific to the debtors
kerugian kredit masa lampau, disesuaikan and the economic environment.
dengan perkiraan masa depan (forward-looking)
atas faktor yang spesifik untuk debitur dan
lingkungan ekonomi.
Liabilitas keuangan Financial liabilities
Pengakuan dan pengukuran awal Initial recognition and measurement
Liabilitas keuangan diklasifikasikan, pada Financial liabilities are classified, at initial
pengakuan awal, sebagai liabilitas keuangan recognition, as financial liabilities at FVTPL,
yang diukur pada NWLR, utang dan pinjaman loans and borrowings, or as derivatives
atau derivatif ditetapkan sebagai instrumen designated as hedging instruments in an
lindung nilai pada lindung nilai yang efektif, effective hedge, as appropriate.
sesuai dengan kondisinya.
44
Page 473
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
s. Instrumen keuangan (lanjutan) s. Financial instruments (continued)
Liabilitas keuangan (lanjutan) Financial liabilities (continued)
Pengakuan dan pengukuran awal (lanjutan) Initial recognition and measurement (continued)
Semua liabilitas keuangan diakui pada nilai All financial liabilities are recognized initially at
wajar saat pengakuan awal dan, dalam hal fair value and, in the case of loans and
liabilitas keuangan dilklasifikasi sebagai utang borrowings and payables, net of directly
dan pinjaman, diakui pada nilai wajar setelah attributable transaction costs.
dikurangi biaya transaksi yang dapat
diatribusikan secara langsung.
Grup menetapkan liabilitas keuangannya The Group designates its financial liabilities as
sebagai utang dan pinjaman, seperti utang loans and borrowings, such as trade and other
usaha dan lain-lain, beban akrual, liabilitas payables, accrued expense, bank loans and
imbalan kerja jangka pendek, utang bank dan non-current other payables - related parties.
utang lain-lain jangka panjang pihak berelasi.
Pengukuran selanjutnya Subsequent measurement
Pengukuran selanjutnya dari liabilitas keuangan The subsequent measurement of financial
ditentukan oleh klasifikasinya sebagai berikut: liabilities depends on their classification as
described below:
Liabilitas keuangan pada biaya perolehan Financial liabilities at amortized cost (Loans
diamortisasi (Utang dan pinjaman) and borrowings)
i) Utang dan Pinjaman Jangka Panjang yang i) Long-term Interest-bearing Loans and
Dikenakan Bunga Borrowings
Setelah pengakuan awal, utang dan Subsequent to the initial recognition, long-
pinjaman jangka panjang yang berbunga term interest-bearing loans and borrowings
diukur pada biaya perolehan yang are measured at amortized acquisition costs
diamortisasi dengan menggunakan metode using EIR method. At the reporting dates,
SBE. Pada tanggal pelaporan, biaya bunga accrued interest is recorded separately from
yang masih harus dibayar dicatat secara the associated borrowings within the current
terpisah, dari pokok pinjaman terkait, dalam liabilities section. Gains and losses are
bagian liabilitas jangka pendek. Keuntungan recognized in the profit or loss when the
dan kerugian diakui pada laba rugi ketika liabilities are derecognized as well as
liabilitas dihentikan pengakuannya maupun through the EIR amortization process.
melalui proses amortisasi menggunakan
metode SBE.
Biaya amortisasi dihitung dengan Amortized cost is calculated by taking into
mempertimbangkan setiap diskonto atau account any discount or premium on
premium atas akusisi dan komisi atau biaya acquisition and fees or costs that are an
yang merupakan bagian tidak terpisahkan integral part of the EIR. The EIR
dari SBE. Amortisasi SBE dicatat sebagai amortization is included in finance costs in
beban keuangan pada laba rugi. the profit or loss.
ii) Utang dan Akrual ii) Payables and Accruals
Liabilitas untuk utang usaha dan utang lain- Liabilities for current trade and other
lain jangka pendek, biaya masih harus accounts payable, accrued expenses and
dibayar dan liabilitas imbalan kerja jangka short-term employee benefit liability are
pendek dinyatakan sebesar jumlah tercatat stated at carrying amounts (notional
(jumlah nosional), yang kurang lebih amounts), which approximate their fair
sebesar nilai wajarnya. values.
45
Page 474
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
s. Instrumen keuangan (lanjutan) s. Financial instruments (continued)
Penghentian pengakuan Derecognition
Suatu liabilitas keuangan dihentikan A financial liability is derecognized when the
pengakuannya pada saat kewajiban yang obligation under the contract is discharged or
ditetapkan dalam kontrak berakhir atau cancelled or expires.
dibatalkan atau kedaluwarsa.
Ketika sebuah liabilitas keuangan ditukar When an existing financial liability is replaced by
dengan liabilitas keuangan lain dari pemberi another from the same lender on substantially
pinjaman yang sama atas persyaratan yang different terms, or the terms of an existing
secara substansial berbeda, atau bila liability are substantially modified, such an
persyaratan dari liabilitas keuangan tersebut exchange or modification is treated as
secara substansial dimodifikasi, pertukaran derecognition of the original liability and
atau modifikasi persyaratan tersebut dicatat recognition of a new liability, and the difference
sebagai penghentian pengakuan liabilitas in the respective carrying amounts is recognized
keuangan orisinal dan pengakuan liabilitas in the profit or loss.
keuangan baru, dan selisih antara nilai tercatat
masing-masing liabilitas keuangan tersebut
diakui pada laba rugi.
Saling hapus instrumen keuangan Offsetting of financial instruments
Aset keuangan dan liabilitas keuangan disaling Financial assets and financial liabilities are
hapuskan dan nilai netonya disajikan dalam offset, and the net amount reported in the
laporan posisi keuangan konsolidasian jika, dan consolidated statement of financial position if,
hanya jika, terdapat hak secara hukum untuk and only if, there is a currently enforceable legal
melakukan saling hapus atas jumlah tercatat right to offset the recognized amounts and there
dari aset keuangan dan liabilitas keuangan is an intention to settle on a net basis, or to
tersebut dan terdapat intensi untuk realize the assets and settle the liabilities
menyelesaikan secara neto, atau untuk simultaneously.
merealisasikan aset dan menyelesaikan
liabilitas secara bersamaan.
t. Laba per saham t. Earnings per share
Laba per saham dihitung berdasarkan rata-rata Earnings per share is computed based on the
tertimbang jumlah saham yang beredar selama weighted average number of issued and fully
periode yang bersangkutan. paid shares during the period.
Perusahaan tidak mempunyai efek berpotensi The Company has no outstanding dilutive
saham biasa yang bersifat dilutif pada tanggal potential ordinary shares as of December 31,
31 Desember 2025. 2025.
u. Biaya penerbitan emisi obligasi u. Bonds issuance cost
Biaya yang terjadi sehubungan dengan Costs incurred in connection with the Group’s
penerbitan modal saham Perusahaan kepada issuance of share capital to the public were
publik dikurangkan langsung dengan hasil emisi offset directly with the proceeds and presented
dan disajikan sebagai pengurang akun as deduction to additional paid-in capital account
tambahan modal disetor dalam laporan posisi in the consolidated statement of financial
keuangan konsolidasian. position.
46
Page 475
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
v. Informasi segmen v. Segment information
Untuk tujuan manajemen, Grup dibagi menjadi For management purposes, the Group is
dua segmen operasi berdasarkan produk dan organized into two operating segments based
jasa yang dikelola secara independen oleh on their products and services which are
masing-masing pengelola segmen yang independently managed by the respective
bertanggung jawab atas kinerja dari masing- segment managers responsible for the
masing segmen. Para pengelola segmen performance of the respective segments under
melaporkan secara langsung kepada their charge. The segment managers report
manajemen Perusahaan yang secara teratur directly to the management who regularly review
mengkaji laba segmen sebagai dasar untuk the segment results in order to allocate
mengalokasikan sumber daya ke masing- resources to the segments and to assess the
masing segmen dan untuk menilai kinerja segment performance.
segmen.
Pengungkapan tambahan pada masing- Additional disclosures on each of these
masing segmen terdapat dalam Catatan 42, segments are shown in Note 42, including the
termasuk faktor yang digunakan untuk factors used to identify the reportable segments
mengidentifikasi segmen yang dilaporkan dan and the measurement basis of segment
dasar pengukuran informasi segmen. information.
w. Pengukuran Nilai Wajar w. Fair Value Measurement
Grup mengukur pada pengakuan awal The Group initially measures financial
instrumen keuangan, dan aset dan liabilitas instruments, and assets and liabilities of the
yang diperoleh melalui kombinasi bisnis pada acquirees upon business combinations at fair
nilai wajar. Grup juga mengukur jumlah value. They also measure certain recoverable
terpulihkan dari unit penghasil kas (“UPK”) amounts of the cash generating unit (“CGU”)
tertentu berdasarkan nilai wajar dikurangi biaya using fair value less cost of disposal (“FVLCD”)
pelepasan, dan aset keuangan tertentu pada and certain financial assets at fair value
nilai wajar melalui penghasilan komprehensif through other comprehensive income
lain (“NWPKL”). (“FVOCI”).
Nilai wajar adalah harga yang akan diterima dari Fair value is the price that would be received
menjual suatu aset atau harga yang akan to sell an asset or paid to transfer a liability
dibayar untuk mengalihkan suatu liabilitas dalam in an orderly transaction between market
transaksi teratur antara pelaku pasar pada participants at the measurement date. The fair
tanggal pengukuran. Pengukuran nilai wajar value measurement is based on the
mengasumsikan bahwa transaksi untuk menjual presumption that the transaction to sell the
aset atau mengalihkan liabilitas terjadi: asset or transfer the liability takes place either:
i) Di pasar utama untuk aset atau liabilitas i) In the principal market for the asset or
tersebut, atau liability, or
ii) Jika tidak terdapat pasar utama, di pasar ii) In the absence of a principal market, in the
yang paling menguntungkan untuk aset most advantageous market for the asset or
atau liabilitas tersebut. liability.
Pasar utama atau pasar yang paling The principal or the most advantageous market
menguntungkan tersebut harus dapat diakses must be accessible to by the Group.
oleh Grup.
47
Page 476
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
w. Pengukuran nilai wajar (lanjutan) w. Fair value measurement (continued)
Nilai wajar dari aset atau liabilitas diukur dengan The fair value of an asset or a liability is
menggunakan asumsi yang akan digunakan measured using the assumptions that market
pelaku pasar ketika menentukan harga aset participants would use when pricing the asset
atau liabilitas tersebut, dengan asumsi bahwa or liability, assuming that market participants
pelaku pasar bertindak dalam kepentingan act in their economic best interest.
ekonomi terbaiknya.
Pengukuran nilai wajar dari suatu aset A fair value measurement of a non-financial
nonkeuangan memperhitungkan kemampuan asset takes into account a market participant's
pelaku pasar untuk menghasilkan manfaat ability to generate economic benefits by using
ekonomik dengan menggunakan aset dalam the asset in its highest and best use or by
penggunaan tertinggi dan terbaiknya atau selling it to another market participant that
dengan menjualnya kepada pelaku pasar lain would use the asset in its highest and best use.
yang akan menggunakan aset tersebut pada
penggunaan tertinggi dan terbaiknya.
Grup menggunakan teknik penilaian yang The Group uses valuation techniques that are
sesuai dengan keadaan dan data yang appropriate in the circumstances and for which
memadai tersedia untuk mengukur nilai wajar, sufficient data are available to measure fair
dengan memaksimalkan masukan (input) yang value, maximizing the use of relevant
dapat diamati (observable) yang relevan dan observable inputs and minimizing the use of
meminimalkan masukan (input) yang tidak dapat unobservable inputs.
diamati (unobservable).
Semua aset dan liabilitas yang nilai wajarnya All assets and liabilities for which fair value is
diukur atau diungkapkan dalam laporan measured or disclosed in the consolidated
keuangan konsolidasian dikategorikan dalam financial statements are categorized within the
hierarki nilai wajar berdasarkan level masukan fair value hierarchy, described as follows,
(input) paling rendah yang signifikan terhadap based on the lowest level input that is
pengukuran nilai wajar secara keseluruhan significant to the fair value measurement as
sebagai berikut: a whole:
i) Level 1 - Harga kuotasian (tanpa i) Level 1 - Quoted (unadjusted) market
penyesuaian) di pasar aktif untuk aset atau prices in active markets for identical
liabilitas yang identik yang dapat diakses assets or liabilities.
entitas pada tanggal pengukuran.
ii) Level 2 - Teknik penilaian yang ii) Level 2 - Valuation techniques for which
menggunakan tingkat masukan (input) the lowest level input that is significant to
yang paling rendah yang signifikan the fair value measurement is directly or
terhadap pengukuran nilai wajar yang indirectly observable.
dapat diamati (observable) baik secara
langsung atau tidak langsung.
iii) Level 3 - Teknik penilaian yang i) Level 3 - Valuation techniques for which
menggunakan tingkat masukan (input) the lowest level input that is significant
yang paling rendah yang signifikan to the fair value measurement is
terhadap pengukuran nilai wajar yang tidak unobservable.
dapat diamati (unobservable).
48
Page 477
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
w. Pengukuran nilai wajar (lanjutan) w. Fair value measurement (continued)
Untuk aset dan liabilitas yang diakui pada For assets and liabilities that are recognized in
laporan keuangan konsolidasian secara the consolidated financial statements on
berulang, Grup menentukan apakah terdapat a recurring basis, the Group determines
perpindahan antara level dalam hierarki whether transfers have occurred between
dengan melakukan evaluasi ulang atas levels in the hierarchy by re-assessing
penetapan kategori (berdasarkan level categorization (based on the lowest level input
masukan (input) paling rendah yang signifikan that is significant to the fair value
terhadap pengukuran nilai wajar secara measurement as a whole) at the end of each
keseluruhan) pada tiap akhir periode reporting period.
pelaporan.
Tim pelaporan keuangan Grup bertanggung- The Group’s financial reporting team in charge
jawab atas penilaian dalam menentukan of valuation to determine the policies and
kebijakan dan prosedur untuk pengukuran nilai procedures for recurring fair value
wajar berulang, nilai wajar (dikurangi biaya measurement, fair value (less costs of
untuk menjual) UPK (untuk uji penurunan nilai), disposal) of CGUs (for impairment test
dan aset keuangan pada NWPKL. purpose) and financial assets at FVOCI.
Penilai eksternal terlibat dalam penilaian aset External valuers are involved for valuation of
signifikan. Keterlibatan penilai eksternal significant assets, in particular. Involvement of
ditentukan setiap tahun setelah dibahas dan external valuers is decided upon annually after
disetujui oleh Direksi Perusahaan. Kriteria discussion with and approval by the
pemilihan termasuk pengetahuan pasar, Company’s Board of Directors. Selection
reputasi, independensi dan kemampuan criteria include market knowledge, reputation,
mematuhi standar profesi. Metode penilaian independence and whether professional
dan input yang digunakan dibahas dan standards are maintained. Valuation
diputuskan bersama oleh Grup dan penilai techniques and inputs to use were discussed
eksternal. and decided by the Group and external
valuers.
Untuk tujuan pengungkapan nilai wajar, Grup For the purpose of fair value disclosures, the
menentukan klasifikasi aset dan liabilitas Group has determined classes of assets and
berdasarkan sifat, karakteristik dan risikonya liabilities on the basis of the nature,
dan level pada hierarki nilai wajar characteristics and risks of the asset or
sebagaimana dijelaskan diatas. liability and the level of the fair value hierarchy
as explained above.
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI 3. SIGNIFICANT ACCOUNTING JUDGMENTS,
YANG SIGNIFIKAN ESTIMATES AND ASSUMPTIONS
Penyusunan laporan keuangan konsolidasian Grup The preparation of the Group’s consolidated
mengharuskan manajemen untuk membuat financial statements requires management to make
pertimbangan, estimasi dan asumsi yang judgments, estimates and assumptions that affect
mempengaruhi jumlah yang dilaporkan dari the reported amounts of revenues, expenses,
pendapatan, beban, aset dan liabilitas, dan assets and liabilities, and the disclosures of
pengungkapan atas liabilitas kontinjensi, pada akhir contingent liabilities, at the end of the reporting
periode pelaporan. periods.
Ketidakpastian mengenai asumsi dan estimasi Uncertainty about these assumptions and estimates
tersebut dapat mengakibatkan penyesuaian could result in outcomes that may require material
material terhadap nilai tercatat aset dan liabilitas adjustments to the carrying amounts of the assets
yang terpengaruh pada periode pelaporan and liabilities affected in future periods.
berikutnya.
49
Page 478
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI 3. SIGNIFICANT ACCOUNTING JUDGMENTS,
YANG SIGNIFIKAN ESTIMATES AND ASSUMPTIONS
Pertimbangan Judgments
Pertimbangan berikut ini dibuat oleh manajemen The following judgments are made by management
dalam rangka penerapan kebijakan akuntansi Grup in the process of applying the Group’s accounting
yang memiliki pengaruh paling signifikan atas policies that have the most significant effects on the
jumlah yang diakui dalam laporan keuangan amounts recognized in the consolidated financial
konsolidasian: statements:
Perpajakan Taxes
Ketidakpastian atas interpretasi dari peraturan Uncertainties exist with respect to the interpretation
pajak yang kompleks, perubahan peraturan pajak of complex tax regulations, changes in tax laws, and
dan jumlah dan timbulnya penghasilan kena pajak the amount and timing of future taxable income,
di masa depan, dapat menyebabkan penyesuaian could necessitate future adjustments to tax income
di masa depan atas penghasilan dan beban pajak and expense already recorded.
yang telah dicatat.
Pertimbangan juga dilakukan dalam menentukan Judgment is also involved in determining the
penyisihan atas pajak penghasilan badan. provision for corporate income tax. There are
Terdapat transaksi dan perhitungan tertentu yang certain transactions and computation for which the
penentuan pajak akhirnya adalah tidak pasti ultimate tax determination is uncertain during the
sepanjang kegiatan usaha normal. ordinary course of business.
Grup mengakui liabilitas atas pajak penghasilan The Group recognizes liabilities for expected
badan berdasarkan estimasi apakah akan terdapat corporate income tax issues based on estimates of
tambahan pajak penghasilan badan. Penjelasan whether additional corporate income tax will be due.
lebih rinci mengenai pajak penghasilan Further details regarding taxation are disclosed in
diungkapkan dalam Catatan 37. Note 37.
Opsi pembaruan dan penghentian dalam kontrak - Lease term of contracts with renewal and
Grup sebagai penyewa termination options - the Group as lessee
Grup memiliki beberapa kontrak sewa yang The Group has several lease contracts that include
mencakup opsi perpanjangan dan terminasi. Grup extension and termination options. The Group
menerapkan pertimbangan dalam mengevaluasi applies judgement in evaluating whether it is
apakah secara wajar akan menggunakan opsi reasonably certain to exercise the option to renew
untuk memperbarui atau mengakhiri sewa. Grup or terminate the lease or not. The Group considers
mempertimbangkan semua faktor relevan yang all relevant factors that create an economic
membentuk insentif ekonomi untuk melakukan incentive for them to exercise either the renewal or
pembaruan atau penghentian. Setelah tanggal termination. After the commencement date, the
permulaan, Grup menilai kembali masa sewa jika Group reassesses the lease term if there is
terdapat peristiwa atau perubahan signifikan yang a significant event or change in circumstances that
berada dalam kendalinya dan mempengaruhi is within its control and affects its ability to exercise
kemampuannya untuk menjalankan atau tidak or not to exercise the option to renew or to
menggunakan opsi untuk memperbarui atau untuk terminate.
mengakhiri.
Pengungkapan lebih lanjut mengenai sewa Further disclosures of leases are made in Note 18.
terdapat pada Catatan 18.
50
Page 479
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI 3. SIGNIFICANT ACCOUNTING JUDGMENTS,
YANG SIGNIFIKAN (lanjutan) ESTIMATES AND ASSUMPTIONS (continued)
Pertimbangan (lanjutan) Judgments (lanjutan)
Opsi pembaruan dan penghentian dalam kontrak - Lease term of contracts with renewal and
Grup sebagai penyewa (lanjutan) termination options - the Group as lessee
(continued)
Asumsi utama masa depan dan sumber utama The key assumptions concerning the future and
estimasi ketidakpastian lain pada tanggal other key sources of uncertainty of estimation at the
pelaporan yang memiliki risiko signifikan bagi reporting date that have a significant risk of causing
penyesuaian yang material terhadap nilai tercatat material adjustments to the carrying amounts of
aset dan liabilitas untuk tahun berikutnya assets and liabilities within the next financial year
diungkapkan di bawah ini. Grup mendasarkan are disclosed below. The Group based its
asumsi dan estimasi pada parameter yang tersedia assumptions and estimates on parameters
pada saat laporan keuangan konsolidasian available when the consolidated financial
disusun. Asumsi dan situasi mengenai statements were prepared. Existing circumstances
perkembangan masa depan mungkin berubah and assumptions about future developments may
akibat perubahan pasar atau situasi di luar kendali change due to market changes or circumstances
Grup. Perubahan tersebut dicerminkan dalam arising beyond the control of the Group. Such
asumsi terkait pada saat terjadinya. changes are reflected in the assumptions when they
occur.
Estimasi dan Asumsi Estimates and Assumptions
Penyisihan atas penurunan nilai piutang usaha Allowance for impairment of trade receivables
Grup menetapkan estimasi penyisihan penurunan The Group estimates impairment allowance for
nilai piutang usaha menggunakan pendekatan trade receivables using simplified approach of ECL.
yang disederhanakan dari KKE. Matriks provisi A provision matrix is used to determine ECL for
digunakan untuk menghitung KKE untuk piutang trade receivables, where the provision rates are
usaha. Tarif provisi didasarkan pada hari based on days past due for groupings of various
tunggakan untuk pengelompokan berbagai segmen customer segments that have similar loss patterns.
pelanggan yang memiliki pola kerugian serupa.
Matriks provisi awalnya didasarkan pada riwayat The provision matrix is initially based on the
tingkat kerugian pelanggan. Grup akan melakukan customers historical observed loss rates. The
penyesuaian pengalaman kerugian historis dengan Group will adjust the historical observed loss
informasi berwawasan ke depan. Misalnya, jika experience with forward-looking information. For
prakiraan kondisi ekonomi yang terkait erat dengan instance, if forecast economic conditions closely
riwayat tingkat kerugian diperkirakan akan related to the historical observed loss are expected
memburuk pada tahun berikutnya yang dapat to deteriorate over the next year which can lead to
menyebabkan peningkatan jumlah gagal bayar an increased number of defaults in the sectors
pada sektor-sektor pelanggan beroperasi, riwayat where customers are operating, the historical losses
tingkat kerugian disesuaikan. Pada setiap tanggal are adjusted accordingly. At every reporting date,
pelaporan, riwayat tingkat gagal bayar yang diamati the historical observed loss rates are updated and
diperbarui dan perubahan dalam estimasi changes in the forward-looking estimates are
berwawasan ke depan dianalisis. analyzed.
Evaluasi atas korelasi antara tingkat gagal bayar The assessment of the correlation between
yang diamati secara historis, prakiraan kondisi historical observed loss rates, forecast economic
ekonomi dan KKE, adalah estmasi signifikan. conditions and ECLs, is a significant estimate. The
Jumlah KKE sensitif terhadap perubahan keadaan amount of ECLs is sensitive to changes in
dan prakiraan kondisi ekonomi. Kerugian kredit circumstances and of forecast economic conditions.
historis Grup dan perkiraan kondisi ekonomi The Group’s historical observed loss rate and
mungkin tidak mewakili tingkat gagal bayar forecast of economic conditions may not be
pelanggan aktual di masa depan. representative of customer’s actual default in the
future.
51
Page 480
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI 3. SIGNIFICANT ACCOUNTING JUDGMENTS,
YANG SIGNIFIKAN (lanjutan) ESTIMATES AND ASSUMPTIONS (continued)
Estimasi dan Asumsi Estimates and Assumptions
Penyisihan nilai realisasi neto persediaan Allowance for net realizable value of inventories
Penyisihan nilai realisasi neto persediaan Allowance for net realizable value of inventories is
diestimasi berdasarkan fakta dan situasi yang estimated based on the best available facts and
tersedia, termasuk namun tidak terbatas kepada, circumstances, including but not limited to, the
kondisi fisik persediaan yang dimiliki, harga jual inventories’ own physical conditions, their market
pasar, estimasi biaya penyelesaian dan estimasi selling prices, estimated costs of completion and
biaya yang timbul untuk penjualan. Penyisihan estimated costs to be incurred for their sales. The
dievaluasi kembali dan disesuaikan jika terdapat allowance is re-evaluated and adjusted as
tambahan informasi yang mempengaruhi jumlah additional information received affects the amount
yang diestimasi. estimated.
Penyusutan aset tetap Depreciation of fixed assets
Biaya perolehan aset tetap, termasuk tanaman The costs of fixed assets, including bearer plants,
produktif, disusutkan dengan menggunakan are depreciated on a straight-line basis over their
metode garis lurus berdasarkan taksiran masa estimated useful lives. Management estimates the
manfaat ekonomisnya. Manajemen mengestimasi useful lives of these fixed assets to be within 4 to 25
masa manfaat ekonomis aset tetap antara 4 sampai years, which are common life expectancies applied
dengan 25 tahun, yang merupakan umur yang in the industries where the Group conducts its
secara umum diharapkan dalam industri Grup businesses. Changes in the expected level of usage
menjalankan bisnisnya. Perubahan tingkat and technological development could impact the
pemakaian dan perkembangan teknologi dapat economic useful lives and the residual values of
mempengaruhi masa manfaat ekonomis dan nilai these assets, and therefore future depreciation
sisa aset, dan karenanya beban penyusutan masa charges could be revised.
depan mungkin direvisi.
Program pensiun dan imbalan kerja Pension plan and employee benefits
Pengukuran liabilitas imbalan kerja Grup The measurement of the Group’ employee benefits
bergantung pada pemilihan asumsi yang liability is dependent on its selection of certain
digunakan oleh aktuaris independen dalam assumptions used by the independent actuaries in
menghitung jumlah-jumlah tersebut. Asumsi calculating such amounts. Those assumptions
tersebut termasuk antara lain, tingkat diskonto, include among others, discount rates, future annual
tingkat kenaikan gaji tahunan, tingkat pengunduran salary increase, annual employee turn-over rate,
diri karyawan tahunan, tingkat kecacatan, umur disability rate, retirement age and mortality rate.
pensiun dan tingkat kematian. Keuntungan atau Actuarial gains or losses arising from experience
kerugian aktuarial yang timbul dari penyesuaian adjustments and changes in actuarial assumptions
dan perubahan dalam asumsi-asumsi aktuarial are recognized immediately in the consolidated
diakui secara langsung pada laporan posisi statement of financial position with a corresponding
keuangan konsolidasian dengan debit atau kredit debit or credit to retained earnings through OCI the
ke saldo laba melalui PKL dalam periode terjadinya. the period in which they occur.
Sementara Grup berkeyakinan bahwa asumsi While the Group believes that its assumptions are
tersebut adalah wajar dan sesuai, perbedaan reasonable and appropriate, significant differences
signifikan pada hasil aktual atau perubahan in the Group’s actual experiences or significant
signifikan dalam asumsi yang ditetapkan Grup changes in the Group’s assumptions may materially
dapat mempengaruhi secara material liabilitas affect its estimated liabilities for pension and
diestimasi atas pensiun dan imbalan kerja dan employee benefits and net employee benefits
beban imbalan kerja neto. expense.
52
Page 481
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI 3. SIGNIFICANT ACCOUNTING JUDGMENTS,
YANG SIGNIFIKAN (lanjutan) ESTIMATES AND ASSUMPTIONS (continued)
Estimasi dan Asumsi (lanjutan) Estimates and Assumptions (continued)
Aset pajak tangguhan Deferred tax assets
Aset pajak tangguhan diakui atas seluruh rugi fiskal Deferred tax assets are recognized for all unused
yang belum digunakan sepanjang besar tax losses to the extent that it is probable that
kemungkinannya bahwa penghasilan kena pajak taxable profit will be available against which the
akan tersedia sehingga rugi fiskal tersebut dapat losses can be utilized. Significant management
digunakan. Estimasi signifikan digunakan oleh estimates are required to determine the amount of
manajemen dalam menentukan jumlah aset pajak deferred tax assets that can be recognized, based
tangguhan yang dapat diakui, berdasarkan saat upon the likely timing and the level of future taxable
penggunaan dan tingkat penghasilan kena pajak profits together with future tax planning strategies.
dan strategi perencanaan pajak masa depan.
Estimasi atas suku bunga pinjaman inkremental Estimating the incremental borrowing rate of
dari suatu sewa a lease
Grup tidak dapat langsung menentukan tingkat The Group cannot readily determine the interest
bunga implisit dalam sewa, oleh karena itu, Grup rate implicit in the lease, therefore, it uses its IBR to
menggunakan SBPI untuk mengukur liabilitas measure lease liabilities. The IBR is the rate of
sewa. SBPI adalah tingkat bunga yang harus interest that the Group would have to pay to borrow
dibayar oleh Grup untuk meminjam dalam jangka over a similar term.
waktu yang sama.
Dengan demikian, SBPI mencerminkan tingkat The IBR therefore reflects interest the Group would
bunga yang harus dibayar oleh Grup, yang perlu have to pay, which requires estimation when no
diestimasi ketika tidak ada tingkat bunga yang observable rates are available (such as for entities
dapat langsung diamati (seperti untuk entitas dalam within the Group that do not enter into financing
Grup yang tidak melakukan transaksi pembiayaan) transactions) or when they need to be adjusted to
atau ketika tingkat bunga perlu disesuaikan untuk reflect the terms and conditions of the lease.
mencerminkan persyaratan dan kondisi sewa.
Grup menetapkan estimasi SBPI menggunakan The Group estimates the IBR using observable
input yang dapat diamati (seperti suku bunga inputs (such as market interest rates) when
pasar) jika tersedia dan diharuskan untuk membuat available and is required to make certain entity-
estimasi spesifik untuk entitas tertentu jika specific estimates as necessary.
diperlukan.
53
Page 482
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
4. KAS DAN SETARA KAS 4. CASH AND CASH EQUIVALENTS
Akun ini terdiri dari: This account consists of:
2025 2024
Kas 3.368 6.025 Cash on hand
Bank Cash in banks
Rupiah Rupiah
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 297.492 7.573 (Persero) Tbk
PT Bank Danamon Indonesia Tbk 73.783 3.416 PT Bank Danamon Indonesia Tbk
PT Bank Mandiri (Persero) Tbk 43.723 21.712 PT Bank Mandiri (Persero) Tbk
PT Bank CIMB Niaga Tbk 38.194 32.778 PT Bank CIMB Niaga Tbk
PT Bank OCBC NISP Tbk 29.770 1.775 PT Bank OCBC NISP Tbk
PT BPD DKI Jakarta 10.008 288 PT BPD DKI Jakarta
PT Bank Syariah Indonesia Tbk 6.697 600 PT Bank Syariah Indonesia Tbk
PT Bank Central Asia Tbk 3.727 3.237 PT Bank Central Asia Tbk
Lain-lain (di bawah Rp1.000) 4.371 7.581 Others (below Rp1,000)
Dolar Amerika Serikat United States Dollar
PT Bank Mandiri (Persero) Tbk PT Bank Mandiri (Persero) Tbk
(US$248.421 pada tahun 2025 dan (US$248,421 in 2025 and
(US$271.409 pada tahun 2024) 4.169 4.387 US$271,409 in 2024)
PT Bank Negara Indonesia (Persero) Tbk PT Bank Negara Indonesia (Persero) Tbk
(US$226.253) 3.797 - (US$226,253)
PT Bank Danamon Indonesia Tbk PT Bank Danamon Indonesia Tbk
(US$177.529 pada tahun 2025 dan (US$177,529 in 2025 and
(US$75.735 pada tahun 2024) 2.979 1.224 US$75,735 in 2024)
PT Bank OCBC NISP Tbk PT Bank OCBC NISP Tbk
(US$62.340 pada tahun 2025 dan (US$62,340 in 2025 and
(US$62.293 pada tahun 2024) 1.046 1.007 US$62,293 in 2024)
Lain-lain (di bawah Rp1.000) 922 1.138 Others (below Rp1,000)
Dolar Singapura Singapore dollar
PT Bank OCBC NISP Tbk PT Bank OCBC NISP Tbk
(SG$178 pada tahun 2025 (SG$170 in 2025 and
dan SG$177 pada tahun 2024) 2 2 SG$177 in 2024)
Sub-total 520.680 86.718 Sub-total
Deposito Berjangka Time Deposits
Rupiah Rupiah
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 102.610 49.550 (Persero) Tbk
BPR Satyadhana Artha 26.120 9.570 BPR Satyadhana Artha
PT Bank Syariah Indonesia Tbk 5.350 20.000 PT Bank Syariah Indonesia Tbk
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 53 53 (Persero) Tbk
PT Bank Danamon Indonesia Tbk - 185.500 PT Bank Danamon Indonesia Tbk
PT Bank OCBC NISP Tbk - 10.000 PT Bank OCBC NISP Tbk
PT Bank Mandiri (Persero) Tbk - 551 PT Bank Mandiri (Persero) Tbk
Dolar Amerika Serikat United States dollar
PT Bank IBK Indonesia Tbk PT Bank IBK Indonesia Tbk
(US$1.000.000) 16.782 - (US$1,000,000)
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk (Persero) Tbk
(US$109.607 pada tahun 2025 dan (US$109,607 in 2025 and
US$9.609 pada tahun 2024) 1.839 155 US$9,609 in 2024)
PT Bank Rakyat Indoneia PT Bank Rakyat Indonesia
(Persero) Tbk (Persero) Tbk
(US$1.000.000) - 16.162 (US$1,000,000)
Sub-total 152.754 291.541 Sub-total
Total 676.802 384.284 Total
54
Page 483
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
4. KAS DAN SETARA KAS (lanjutan) 4. CASH AND CASH EQUIVALENTS (continued)
Tidak terdapat saldo kas dan setara kas kepada There are no cash and cash equivalents balances to
pihak berelasi. related parties.
Tingkat suku bunga tahunan deposito berjangka The interest rate per annum of time deposits are as
adalah sebagai berikut: follows:
2025 2024
Dolar Amerika Serikat 0,75%-5,00% 3,00%-5,00% United States Dollar
Rupiah 3,00%-6,75% 0,59%-7,00% Rupiah
Pada tanggal 31 Desember 2025 dan As of December 31, 2025 and December, 31 2024,
31 Desember 2024, tidak terdapat saldo kas dan there are no cash and cash equivalents balances
setara kas yang dibatasi penggunaannya. which are restricted for use.
5. PIUTANG USAHA - NETO 5. TRADE RECEIVABLES - NET
Rincian piutang usaha berdasarkan pelanggan The details of trade receivables based on customers
adalah sebagai berikut: are as follows:
2025 2024
Pihak ketiga: 544.609 519.849 Third parties:
Dikurangi cadangan kerugian Less: Allowance for
penurunan nilai (27.833) (19.111) impairment losses
Neto 516.776 500.738 Net
Pihak berelasi (Catatan 36a) 170.428 140.254 Related parties (Note 36a)
Dikurangi cadangan kerugian Less: Allowance for
penurunan nilai (10.233) (6.925) impairment losses
Neto 160.195 133.329 Net
Total piutang usaha - neto 676.971 634.067 Total trade receivables - net
Rincian piutang usaha berdasarkan mata uang The details of trade receivables based on currencies
adalah sebagai berikut: are as follows:
2025 2024
Pihak ketiga: Third parties:
Rupiah 540.023 512.567 Rupiah
Dolar Amerika Serikat United States Dollar
(US$273.280 pada tahun 2025 dan (US$273,280 in 2025 and
(US$450.577 pada tahun 2024) 4.586 7.282 US$450,577 in 2024)
Sub-total 544.609 519.849 Sub-net
Dikurangi cadangan kerugian Less: Allowance for
penurunan nilai (27.833) (19.111) impairment losses
Neto 516.776 500.738 Net
55
Page 484
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
5. PIUTANG USAHA - NETO (lanjutan) 5. TRADE RECEIVABLES - NET (continued)
Rincian piutang usaha berdasarkan mata uang The details of trade receivables based on currencies
adalah sebagai berikut: (lanjutan) are as follows: (continued)
2025 2024
Pihak berelasi (Catatan 36a) Related parties (Note 36a)
Rupiah 170.428 140.254 Rupiah
Dikurangi cadangan kerugian Less allowance for
penurunan nilai (10.233) (6.925) impairment losses
Neto 160.195 133.329 Net
Total piutang usaha - neto 676.971 634.067 Total trade receivables - net
Analisis umur piutang usaha adalah sebagai berikut: Analysis of aging schedule of trade receivables
were as follows:
2025 2024
Jatuh tempo : Due:
Kurang dari 30 hari 431.003 424.005 Less than 30 days
31 - 60 hari 57.692 62.435 31 - 60 days
61 - 90 hari 28.844 25.042 61 - 90 days
Lebih dari 90 hari 159.432 122.585 Over 90 days
Total piutang usaha - neto 676.971 634.067 Total trade receivables - net
Mutasi cadangan kerugian penurunan nilai piutang Movement of allowance for impairment losses on
adalah sebagai berikut: receivables are as follow:
2025 2024
Saldo awal tahun 26.036 12.443 Balance at beginning of the year
Penambahan tahun berjalan 12.030 13.593 Addition during the year
Total 38.066 26.036 Total
Grup menerapkan cadangan kerugian ekspektasian The Group apply the lifetime expected loss provision
sepanjang umurnya untuk seluruh piutang usaha. for all trade receivables. To measure the expected
Untuk mengukur kerugian kredit ekspektasian, credit losses, trade receivables have been grouped
piutang usaha telah dikelompokkan berdasarkan based on shared credit risk characteristics and the
karakteristik risiko kredit dan waktu jatuh tempo days past due.
yang serupa.
Berdasarkan hasil penelaahan terhadap keadaan Based on a review of the trade receivables as of
akun piutang usaha pada tanggal 31 Desember December 31, 2025 and December 31, 2024,
2025 dan 31 Desember 2024, manajemen management believes that the allowance for
berpendapat bahwa cadangan kerugian penurunan impairment losses on trade receivables is enough to
nilai piutang usaha yang dibentuk adalah cukup cover possible losses from uncollectible accounts.
untuk menutup kemungkinan kerugian atas tidak
tertagih piutang usaha.
Piutang usaha milik Grup masing-masing sebesar The trade receivables of the Group amounting to
Rp462.078 dan Rp462.078 pada tanggal Rp462,078 and Rp462,078 as of December 31,
31 Desember 2025 dan 31 Desember 2024 2025 and December 31, 2024, respectively are
digunakan sebagai jaminan atas utang bank jangka pledged as collateral for short-term bank loans and
pendek dan jangka panjang (Catatan 12 dan 13). long-term bank loans (Notes 12 and 13).
56
Page 485
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
6. PIUTANG LAIN-LAIN - NETO 6. OTHER RECEIVABLES - NET
Akun ini terdiri dari: This account consists of:
2025 2024
Pihak ketiga: Third parties:
Karyawan 42.687 53.498 Employees
Lain-lain 29.428 20.721 Others
Dikurangi cadangan kerugian Less allowance for
penurunan nilai (1.125) (3.128) impairment losses
Neto 70.990 71.091 Neto
Pihak berelasi (Catatan 36b) 41.183 33.415 Related parties (Note 36b)
Total piutang lain-lain - neto 112.173 104.506 Total other receivables - net
Piutang lain-lain dari pihak ketiga merupakan ganti Other receivables from third parties represent
rugi atas kerusakan botol yang dibebankan kepada compensation for damage of steel cylinder which
pelanggan. charged to the customers.
Piutang lain-lain dari PT Sandana, pihak berelasi, Other receivables from PT Sandana, related party,
dibebani bunga tahunan sebesar 9% pada tanggal bears annual interest of 9% as of December 31,
31 Desember 2025 dan 31 Desember 2024 dan 2025 and 31 December, 2024 and will mature in less
jatuh tempo dalam waktu kurang dari satu tahun than one year (Note 36b).
(Catatan 36b).
Berdasarkan hasil penelaahan terhadap keadaan Based on the review of the status of other
akun piutang lain-lain pada tanggal 31 Desember receivables as of December 31, 2025 and
2025 dan 31 Desember 2024, manajemen December 31, 2024, the management believes that
berpendapat bahwa cadangan kerugian penurunan the allowance for impairment losses on other
nilai piutang lain-lain yang dibentuk adalah cukup receivables is enough to cover possible losses from
untuk menutup kemungkinan kerugian atas tidak uncollectible other receivables.
tertagih piutang lain-lain.
7. PERSEDIAAN - NETO 7. INVENTORIES - NET
Persediaan terdiri dari: Inventories consists of:
2025 2024
Suku cadang dan bahan pembantu 236.058 219.341 Spareparts and indirect materials
Barang jadi dan dagangan 149.325 201.402 Finished and merchandise goods
Instalasi peralatan gas dalam Installation in progress of
proses penyelesaian 83.661 12.476 gas equipments
Bahan baku 24.916 14.541 Raw materials
Sub-total 493.960 447.760 Sub-total
Dikurangi cadangan kerugian Less allowance for impairment
penurunan nilai persediaan (2.301) (1.654) of inventories
Neto 491.659 446.106 Net
Biaya persediaan yang diakui sebagai beban dan The cost of inventories recognised as expense and
termasuk dalam beban pokok penjualan adalah included in the cost of goods sold amounting to
masing-masing sebesar Rp462.064 dan Rp519.354 Rp462,064 and Rp519,354 for the period ended on
untuk masing-masing periode yang berakhir pada December 31, 2025 and December 31, 2024,
tanggal 31 Desember 2025 dan 31 Desember 2024. respectively.
57
Page 486
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
7. PERSEDIAAN (lanjutan) 7. INVENTORIES (continued)
Mutasi cadangan kerugian penurunan nilai Movement of allowance of inventories are as
persediaan adalah sebagai berikut: follows:
2025 2024
Saldo awal tahun 1.654 1.513 Balance at beginning of the year
Penambahan tahun berjalan 647 141 Addition during the year
Total 2.301 1.654 Total
Cadangan kerugian penurunan nilai persediaan The allowance for impairment of inventories
merupakan pemulihan penyisihan atas nilai realisasi represent recovery allowance for net realizable
neto. Manajemen berkeyakinan bahwa cadangan value. Management believes that the provision for
kerugian atas penurunan nilai persediaan cukup decline in value of inventories is adequate to cover
untuk menutup segala kemungkinan kerugian yang losses on inventories.
timbul atas persediaan tersebut.
Persediaan dan aset tetap tertentu (Catatan 10) Inventories together with fixed assets (Note 10)
milik Grup diasuransikan secara gabungan terhadap owned by the Group are covered by insurance
risiko kerugian, kebakaran dan risiko lainnya (all against losses from fire or theft and other risks (all
risks) berdasarkan paket polis tertentu dengan nilai risks) under blanket policies amounting to
pertanggungan persediaan sebesar US$12.182.837 US$12,182,837 and Rp266,817 as of
dan Rp266.817 pada tanggal 31 Desember 2025 December 31, 2025 and US$13,592,320 and
dan US$13.592.320 dan Rp266.212 pada tanggal Rp266,212 as of December 31, 2024.
31 Desember 2024.
Manajemen berkeyakinan bahwa nilai The management believes that the insurance is
pertanggungan tersebut cukup untuk menutup adequate to cover any possible losses from such
kemungkinan kerugian atas risiko tersebut. risks.
Pihak asuransi merupakan pihak ketiga yang tidak The insurer is a third party with no affiliation with the
memiliki hubungan afiliasi dengan Grup. Group.
Persediaan sebesar Rp401.123 pada tanggal 31 Inventories amounting to Rp401,123 as of
Desember 2025 dan 31 Desember 2024 digunakan December 31, 2025 and December 31, 2024,
sebagai jaminan atas utang bank jangka pendek respectively, are pledged as collaterals for short-
dan utang bank jangka panjang (Catatan 12 dan 13). term bank loans and long-term bank loans (Notes 12
dan 13).
8. BIAYA DIBAYAR DI MUKA 8. PREPAID EXPENSES
Akun ini terdiri dari: This account consists of:
2025 2024
Sewa 13.518 9.409 Rent
Asuransi 3.766 4.279 Insurance
Jasa pemeliharaan - 848 Service charge
Provisi atas utang bank - 420 Provision of bank loan
Lain-lain 2.674 1.480 Others
Sub-total 19.958 16.436 Sub-total
Dikurangi bagian lancar (18.223) (15.183) Less Current portion
Bagian tidak lancar 1.735 1.253 Non-current portion
Termasuk di dalam beban dibayar di muka - sewa Included in the prepaid expenses - rent are rental of
merupakan sewa aset tetap dari PT Paladium fixed assets from PT Paladium Energi Industri,
Energi Industri, PT Samator dan Rachmat Harsono, PT Samator and Rachmat Harsono, related parties
pihak berelasi (Catatan 36c) pada tanggal (Note 36c) as of December 31, 2025 and
31 Desember 2025 dan 31 Desember 2024. December 31, 2024.
58
Page 487
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
9. UANG MUKA PEMBELIAN 9. ADVANCE PAYMENTS
Akun ini terdiri dari: This account consists of:
2025 2024
Pihak ketiga: Third parties:
Aset tetap 112.823 100.120 Fixed assets
Lokal 18.037 19.384 Local
Impor 3.919 6.225 Import
Sewa - 5.172 Rent
Sub-total 134.779 130.901 Sub-total
Pihak berelasi (Catatan 36d): Related parties (Note 36d):
Aset tetap 54.189 65.596 Fixed assets
Lokal 25.318 14.781 Local
Sub-total 79.507 80.377 Sub-total
Total 214.286 211.278 Total
Dikurangi bagian jangka pendek (47.274) (40.390) Less current portion
Bagian jangka panjang 167.012 170.888 Non-current portion
Pada tanggal 31 Desember 2025 dan 31 Desember As of December 31, 2025 and December 31, 2024,
2024, jumlah uang muka perolehan aset tetap yang advances for the acquisition of fixed assets that had
telah direklasifikasi ke aset tetap masing-masing been reclassified to fixed assets amounting to
sebesar Rp70.763 dan Rp120.668 (Catatan 10). Rp70,763 and Rp120,668, respectively (Note 10).
10. ASET TETAP - NETO 10. FIXED ASSETS - NET
Saldo dan mutasi aset tetap untuk periode yang Balance and movement of fixed assets for the period
berakhir pada tanggal 31 Desember 2025 dan ended December 31, 2025 and December 31, 2024
31 Desember 2024 adalah sebagai berikut: are as follows:
2025
Saldo Awal/ Saldo Akhir/
Beginning Penambahan/ Pengurangan/ Revaluasi/ Reklasifikasi/ Ending
Balance Additions Deductions Revaluation Reclassifications Balance
Biaya perolehan Acquisition cost
Kepemilikan langsung Direct ownership
Tanah 1.236.729 8.237 - 34.703 - 1.279.669 Land
Bangunan dan prasarana 723.908 4.173 - - 27.773 755.854 Building and improvements
Mesin dan peralatan 5.008.392 137.229 (55.418) - 191.983 5.282.186 Machinery and equipment
Tangki dan tabung gas 1.584.989 91.059 (30.922) - 13.823 1.658.949 Storage tanks and steel cylinder
Perabotan dan peralatan
kantor 93.371 10.072 (4.015) - 164 99.592 Furniture and fixtures
Kendaraan 149.575 11.448 (12.125) - 13.009 161.907 Vehicles
Sub-total 8.796.964 262.218 (102.480) 34.703 246.752 9.238.157 Sub-total
Aset tetap dalam
pembangunan Construction in progress
Bangunan dan prasarana 6.960 32.858 - - (35.766) 4.052 Building and improvements
Mesin dan peralatan 99.619 141.709 - - (191.862) 49.466 Machinery and equipment
Tangki dan tabung gas 1.207 2.002 - - (1.175) 2.034 Storage tanks and steel cylinder
Perabotan dan peralatan
kantor - 215 - - (164) 51 Furniture and fixtures
Kendaraan - 190 - - (190) - Vehicles
Sub-total 107.786 176.974 - - (229.157) 55.603 Sub-total
Aset hak guna Rights-of-use asset
Tanah dan bangunan 342.832 17.422 - - - 360.254 Landrights and buildings
Mesin dan peralatan 72.805 46.470 - - (1.087) 118.188 Machinery and equipment
Tangki dan tabung gas 117.833 14.943 - - (12.648) 120.128 Storage tanks and steel cylinder
Kendaraan 56.630 23.289 - - (12.819) 67.100 Vehicle
Sub-total 590.100 102.124 - - (26.554) 665.670 Sub-total
Total 9.494.850 541.316 (102.480) 34.703 (8.959) 9.959.430 Total
59
Page 488
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
10. ASET TETAP - NETO (lanjutan) 10. FIXED ASSETS - NET (continued)
Saldo dan mutasi aset tetap untuk periode yang Balance and movement of fixed assets for the period
berakhir pada tanggal 31 Desember 2025 dan ended December 31, 2025 and December 31, 2024
31 Desember 2024 adalah sebagai berikut: are as follows: (continued)
(lanjutan)
2025
Saldo Awal/ Saldo Akhir/
Beginning Penambahan/ Pengurangan/ Revaluasi/ Reklasifikasi/ Ending
Balance Additions Deductions Revaluation Reclassifications Balance
Akumulasi penyusutan Accumulated depreciation
Kepemilikan langsung Direct ownership
Bangunan dan prasarana 264.293 36.925 - - (410) 300.808 Building and improvements
Mesin dan peralatan 1.867.834 237.256 (3.752) - 204 2.101.542 Machinery and equipment
Tangki dan tabung gas 944.664 86.234 (11.969) - 3.883 1.022.812 Storage tanks and steel cylinder
Perabotan dan peralatan
kantor 66.882 9.793 (3.727) - - 72.948 Furniture and fixtures
Kendaraan 105.453 15.539 (9.108) - 5.409 117.293 Vehicles
Sub-total 3.249.126 385.747 (28.556) - 9.086 3.615.403 Sub-total
Aset hak guna Rights-of-use asset
Tanah dan bangunan 126.085 23.215 - - - 149.300 Land rights and buildings
Mesin dan peralatan 13.565 6.588 - - (204) 19.949 Machine and equipments
Storage tanks and
Tangki dan tabung gas 16.768 7.364 - - (3.883) 20.249 steel cylinder
Kendaraan 10.845 7.600 - - (5.409) 13.036 Vehicle
Sub-total 167.263 44.767 - - (9.496) 202.534 Sub-total
Total 3.416.389 430.514 (28.556) - (410) 3.817.937 Total
Nilai Buku 6.078.461 6.141.493 Net Book Value
2024
Saldo Awal/ Saldo Akhir/
Beginning Penambahan/ Pengurangan/ Revaluasi/ Reklasifikasi/ Ending
Balance Additions Deductions Revaluation Reclassifications Balance
Biaya perolehan Acquisition cost
Kepemilikan langsung Direct ownership
Tanah 1.243.480 6.699 (88) (13.362)* - 1.236.729 Land
Bangunan dan prasarana 620.447 54.236 - - 49.225 723.908 Building and improvements
Mesin dan peralatan 4.601.295 387.448 (19.605) - 39.254 5.008.392 Machinery and equipment
Tangki dan tabung gas 1.395.616 109.577 (27.823) - 107.619 1.584.989 Storage tanks and steel cylinder
Perabotan dan peralatan
kantor 84.226 8.528 (1.018) - 1.635 93.371 Furniture and fixtures
Kendaraan 136.700 11.054 (9.614) - 11.435 149.575 Vehicles
Sub-total 8.081.764 577.542 (58.148) (13.362)* 209.168 8.796.964 Sub-total
Aset tetap dalam
pembangunan Construction in progress
Bangunan dan prasarana 49.976 6.126 - - (49.142) 6.960 Building and improvements
Mesin dan peralatan 51.905 87.051 - - (39.337) 99.619 Machinery and equipment
Tangki dan tabung gas 38.913 6.954 - - (44.660) 1.207 Storage tanks and steel cylinder
Perabotan dan peralatan
kantor - 35 - - (35) - Furniture and fixtures
Sub-total 140.794 100.166 - - (133.174) 107.786 Sub-total
Aset hak guna Rights-of-use asset
Tanah dan bangunan 328.664 14.168 - - - 342.832 Landrights and buildings
Mesin dan peralatan 58.840 13.965 - - - 72.805 Machinery and equipment
Tangki dan tabung gas 157.902 22.890 - - (62.959) 117.833 Storage tanks and steel cylinder
Kendaraan 44.224 23.841 - - (11.435) 56.630 Vehicle
Perabotan dan peralatan kantor 1.600 - - - (1.600) - Furniture and fixture
Sub-total 591.230 74.864 - - (75.994) 590.100 Sub-total
Total 8.813.788 752.572 (58.148) (13.362) - 9.494.850 Total
*Pada tahun 2024 terdapat penyesuaian atas surplus revaluasi *In 2024, there is an adjustment of revaluation surplus on land.
tanah.
60
Page 489
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
10. ASET TETAP - NETO (lanjutan) 10. FIXED ASSETS - NET (continued)
Saldo dan mutasi aset tetap untuk periode yang Balance and movement of fixed assets for the period
berakhir pada tanggal 31 Desember 2025 dan ended December 31, 2025 and December 31, 2024
31 Desember 2024 adalah sebagai berikut: are as follows: (continued)
(lanjutan)
2024
Saldo Awal/ Saldo Akhir/
Beginning Penambahan/ Pengurangan/ Revaluasi/ Reklasifikasi/ Ending
Balance Additions Deductions Revaluation Reclassifications Balance
Akumulasi penyusutan Accumulated depreciation
Kepemilikan langsung Direct ownership
Bangunan dan prasarana 231.961 32.332 - - - 264.293 Building and improvements
Mesin dan peralatan 1.642.246 230.081 (4.493) - - 1.867.834 Machinery and equipment
Tangki dan tabung gas 845.042 84.303 (4.302) - 19.621 944.664 Storage tanks and steel cylinder
Perabotan dan peralatan
kantor 57.978 8.251 (947) - 1.600 66.882 Furniture and fixtures
Kendaraan 94.672 12.762 (7.524) - 5.543 105.453 Vehicles
Sub-total 2.871.899 367.729 (17.266) - 26.764 3.249.126 Sub-total
Aset hak guna Rights-of-use asset
Tanah dan bangunan 102.541 23.544 - - - 126.085 Land rights and buildings
Mesin dan peralatan 9.175 4.390 - - - 13.565 Machine and equipments
Storage tanks and
Tangki dan tabung gas 27.524 8.865 - - (19.621) 16.768 steel cylinder
Kendaraan 9.683 6.705 - - (5.543) 10.845 Vehicle
Perabotan dan
peralatan kantor 1.233 367 - - (1.600) - Furniture and fixture
Sub-total 150.156 43.871 - - (26.764) 167.263 Sub-total
Total 3.022.055 411.600 (17.266) - - 3.416.389 Total
Nilai Buku 5.791.733 6.078.461 Net Book Value
Pada tanggal 31 Desember 2025 dan 31 Desember As of December 31, 2025 and December 31, 2024
2024, penambahan aset tetap termasuk reklasifikasi additions of fixed assets included reclassification of
dari uang muka pembelian masing-masing sebesar advance payment to suppliers amounting to
Rp70.763 dan Rp120.668 (Catatan 9 dan 41). Rp70,763 and Rp120,668 respectively (Notes 9 and
41).
Reklasifikasi Reclassification
2025 2024
Reklasifikasi ke Reclassification to
aset tidak lancar lainnya: other non-current assets:
Harga perolehan 8.959 - Acquisition cost
Akumulasi depresiasi (410) - Accumulated depreciation
Neto 8.549 - Net
Pengurangan nilai buku aset tetap pemilikan The disposal of direct ownership of fixed assets
langsung adalah sebagai berikut: book value are as follows:
2025 2024
Penjualan 12.285 4.631 Sales
Jual dan sewa-balik aset hak- guna 61.639 36.163 Sale and leaseback of right-of-use assets
Penghapusan aset tetap - 88 Write-off
Total 73.924 40.882 Total
61
Page 490
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
10. ASET TETAP - NETO (lanjutan) 10. FIXED ASSETS - NET (continued)
Penjualan aset tetap pemilikan langsung adalah The sale direct ownership of fixed assets are as
sebagai berikut: follows:
2025 2024
Harga jual 17.056 7.585 Sales price
Nilai buku (12.285) (4.719) Net book value
Laba penjualan aset tetap Gain on disposal
(Catatan 33) 4.771 2.866 of fixed asset (Note 33)
Transaksi jual dan sewa-balik aset sewa Sale and leaseback of assets under finance lease
pembiayaan adalah sebagai berikut: transaction are as follows:
2025 2024
Harga jual 61.711 36.515 Sales price
Nilai buku jual dan sewa-balik Net book value of sale and
aset sewa pembiayaan (61.639) (36.163) leaseback assets under finance lease
Laba penjualan aset tetap 72 352 Gain on sale of fixed asset
Beban penyusutan yang dibebankan pada laporan Depreciation expenses charged to the consolidated
laba rugi dan penghasilan komprehensif lain statements of profit or loss and other
konsolidasian adalah sebagai berikut: comprehensive income as follows:
2025 2024
Beban pokok penjualan 291.250 281.867 Cost of goods sold
Beban penjualan (Catatan 31) 87.875 82.816 Selling expenses (Note 31)
Beban umum dan administrasi General and administrative
(Catatan 32) 51.389 46.917 expenses (Note 32)
Total 430.514 411.600 Total
Aset dalam penyelesaian terdiri dari: Construction in-progress consists of the following:
Persentase Perkiraan Waktu
Penyelesaian/ Penyelesaian/
Percentage of Biaya Perolehan/ Estimated Time of
31 Desember 2025 Completion Acquisition Cost Completion December 31, 2025
Bangunan dan prasarana 20% 4.052 2026-2027 Building and improvements
Mesin dan peralatan 87% 49.466 2026 Machinery and equipment
Tangki dan tabung gas 97% 2.034 2026 Storage tanks and steel cylinder
Perabotan dan peralatan
Perabotan dan peralatan kantor 99% 51 2026 Furniture and fixtures
Total 55.603 Total
Persentase Perkiraan Waktu
Penyelesaian/ Penyelesaian/
Percentage of Biaya Perolehan/ Estimated Time of
31 Desember 2024 Completion Acquisition Cost Completion December 31, 2024
Bangunan dan prasarana 30% 6.960 2025 Building and improvements
Mesin dan peralatan 25% 99.619 2025-2026 Machinery and equipment
Tangki dan tabung gas 94% 1.207 2025 Storage tanks and steel cylinder
Total 107.786 Total
62
Page 491
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
10. ASET TETAP - NETO (lanjutan) 10. FIXED ASSETS - NET (continued)
Pada tanggal 31 Desember 2025 dan 31 Desember As of December 31, 2025 and December 31, 2024,
2024, tidak terdapat hambatan yang signifikan there were no significant obstacles in the
dalam penyelesaian aset dalam penyelesaian di completion of the construction in-progress.
atas.
Pada tanggal 31 Desember 2025 dan As of December 31, 2025 and 31 December 2024,
31 Desember 2024, jumlah tercatat bruto dari setiap the gross carrying amount of fixed assets that have
aset tetap yang telah disusutkan penuh dan masih been fully depreciated and still in use amounting to
digunakan masing-masing sebesar Rp854.394 dan Rp854,394 and Rp755,913, respectively.
Rp755.913.
Manajemen Grup menyatakan bahwa tidak terdapat The Group management stated that there is no fixed
aset tetap yang masih memiliki nilai buku namun assets with remaining book value but not used.
tidak digunakan.
Tiga lahan tanah yang dimiliki oleh SGI, Entitas The title rights of three parcels of land owned by
Anak, yang berlokasi di Kotawaringin Barat, SGI, a Subsidiary, located in Kotawaringin Barat,
Kalimantan Tengah dengan luas tanah 1.500 m2 Kalimantan Tengah with total area of 1,500 m2 and
dan 1.020 m2 serta berlokasi di Sleman, Daerah 1,020 m2 and located in Sleman, Daerah Istimewa
Istimewa Yogyakarta dengan luas tanah 560 m2 Yogyakarta with total area of 560 m2, have not been
belum atas nama SGI. transferred to SGI.
Dua lahan tanah yang dimiliki oleh SMB, Entitas The title rights of two parcels of land owned by SMB,
Anak, yang berlokasi di Mengwi, Badung, Bali a Subsidiary, located in Mengwi, Badung, Bali with
dengan luas tanah 4.700 m2 dan berlokasi di total area of 4,700 m2 and located in Buleleng,
Buleleng, Banyuasri, Bali dengan luas tanah 1.760 Banyuasri, Bali with total area of 1,760 m2,
m2 belum atas nama SMB. respectively, have not been transferred to SMB.
Aset bangunan dan mesin milik RG, Entitas Anak, Building and machinery of RG, a subsidiary, was
dibangun di atas tanah milik PT Sumi Asih constructed on the land rights of PT Sumi Asih
Oleochemical Industry, pihak ketiga. Oleochemical Industry, a third party.
Aset tetap, kecuali tanah, diasuransikan terhadap Fixed assets, except land, are covered by insurance
risiko kerugian, kebakaran dan risiko lainnya (all against losses from fire or theft and other risks (all
risk) berdasarkan paket polis tertentu dengan nilai risks) under blanket policies with insurance
pertanggungan aset tetap sebesar US$170.807.433 coverage for fixed assets amounting to
dan Rp3.922.111 pada tanggal 31 Desember 2025 US$170,807,433 and Rp3,922,111 as of December
dan US$193.798.488 dan Rp2.311.425 pada 31, 2025 and US$193,798,488 and Rp2,311,425 as
tanggal 31 Desember 2024. Manajemen Grup of December 31, 2024. The management of the
berkeyakinan bahwa nilai pertanggungan tersebut Group believes that the insurance coverage is
cukup untuk menutup kerugian atas risiko tersebut. adequate to cover possible losses from such risks.
Pihak asuransi merupakan pihak ketiga yang tidak The insurer is a third party that has no affiliation with
memiliki hubungan afiliasi dengan Grup. the Group.
Pendekatan yang digunakan penilai independen An approach used by the independent appraiser for
dalam melakukan revaluasi tanah adalah the landrights revaluation is market approach, by
pendekatan pasar, yaitu dengan cara comparing several sales and purchase data from
membandingkan beberapa data jual beli dari tanah properties located nearby the appraised landrights,
yang terletak di sekitar properti yang dinilai, yang which eventually can draw a conclusion.
akhirnya dapat ditarik suatu kesimpulan.
Berdasarkan evaluasi manajemen, tidak terdapat Based on management’s evaluation, there are no
peristiwa atau perubahan keadaan yang events or changes in circumstances which might
menunjukkan adanya penurunan nilai aset tetap indicate an impairment in the value of fixed assets
pada tanggal 31 Desember 2025 dan as of December 31, 2025 and December 31, 2024.
31 Desember 2024.
63
Page 492
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
10. ASET TETAP - NETO (lanjutan) 10. FIXED ASSETS - NET (continued)
Manajemen Grup telah mengkaji ulang atas estimasi The management of the Group has reviewed the
umur ekonomis, metode penyusutan, dan nilai estimated economic lives, depreciation methods
residu pada tanggal 31 Desember 2025 dan and residual values as of December 31, 2025 and
31 Desember 2024. December 31, 2024.
Beberapa aset tetap yang terdiri atas tanah, Certain fixed assets, land, building and
bangunan dan prasarana, mesin dan peralatan, improvements, machinery and equipment, storage
tangki dan tabung gas dan kendaraan milik Grup, tanks and steel cylinder and vehicles of the Group
merupakan jaminan atas utang bank jangka pendek, are pledged as collateral for the short term-bank
utang bank jangka panjang, utang lembaga loan, long-term bank loans, financial institutions loan
keuangan dan utang obligasi (Catatan 12, 13, 18, 19 and bonds payable (Notes 12, 13, 18, 19, and 20).
dan 20).
11. ASET TIDAK LANCAR LAINNYA 11. OTHER NON-CURRENT ASSETS
Akun ini terdiri dari: This account consists of:
2025 2024
Beban ditangguhkan 40.564 51.081 Deferred charges
Lisensi 28.293 25.539 License
Jaminan 19.962 17.364 Deposit
Properti investasi 8.549 - Investment property
Deposito berjangka - Rupiah 1.682 1.682 Time deposits - Rupiah
Total 99.050 95.666 Total
Beban ditangguhkan merupakan beban-beban yang Deferred charges are expenses incurred by the
dikeluarkan Grup untuk membangun fasilitas Group to build gas installation facility at hospital and
instalasi gas di rumah sakit dan perusahaan. Beban corporates. These expenses are amortized within 3
tersebut diamortisasi selama 3 sampai 5 tahun. to 5 years.
Jaminan sebagian besar merupakan jaminan listrik Deposits mainly represent electricity deposits to
kepada PT Perusahaan Listrik Negara (Persero) PT Perusahaan Listrik Negara (Persero) (PLN).
(PLN).
Deposito berjangka pada PT Bank Rakyat Indonesia Time deposits to PT Bank Rakyat Indonesia
(Persero) Tbk merupakan bank garansi yang (Persero) Tbk represent a bank guarantee which is
digunakan sebagai jaminan atas proyek jasa used as collateral for purging service project to
purging ke pelanggan. customers.
12. UTANG BANK JANGKA PENDEK 12. SHORT-TERM BANK LOANS
Akun ini terdiri dari: This account consists of:
2025 2024
Pinjaman modal kerja: Working capital loans facility:
Sindikasi 200.000 - Syndicated
64
Page 493
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
12. UTANG BANK JANGKA PENDEK (lanjutan) 12. SHORT-TERM BANK LOANS (continued)
Pinjaman Sindikasi Syndicated Loan
Grup The Group
Perjanjian Agreement
Berdasarkan perjanjian tanggal 15 Desember 2023, Based on agreement dated December 15, 2023, the
Perusahaan dan SGI memperoleh fasilitas pinjaman Company and SGI has obtained a syndicate loan
sindikasi - Revolving Credit Facility dari PT Bank facility - Revolving Credit Facility from PT Bank
Danamon Indonesia Tbk, PT Bank OCBC NISP Tbk, Danamon Indonesia Tbk, PT Bank OCBC NISP
PT Bank CIMB Niaga Tbk dan PT Bank Rakyat Tbk, PT Bank CIMB Niaga Tbk dan PT Bank Rakyat
Indonesia (Persero) Tbk, dengan maksimum kredit Indonesia (Persero) Tbk, with a maximum amount
Rp4.600.000. of Rp4,600,000.
Pada tanggal 31 Desember 2025, Grup melakukan As of December 31, 2025 drawdown the facility
penarikan fasilitas sebesar Rp200.000 dan sudah amounting to Rp200,000 and already fully paid on
dilunasi pada tanggal 2 Januari 2026. January, 2026.
Pada tanggal 31 Desember 2025, saldo utang atas As of December 31, 2025, the outstanding balance
fasilitas pinjaman ini adalah Rp 200.000. of the loan facility amounting to Rp200,000.
Pengungkapan atas perjanjian terkait pinjaman The disclosures related to the syndicated loan
sindikasi tersebut diungkapkan pada Catatan 13. agreement are presented in Note 13.
PT Bank Rakyat Indonesia (Persero) Tbk (“BRI”) PT Bank Rakyat Indonesia (Persero) Tbk (“BRI”)
Perusahaan The Company
Perjanjian Agreement
Berdasarkan surat No. R.II.343-OPK/DKD/12/2019, Based on letter No R.II.343-OPK/DKD/12/2019,
tanggal 26 Desember 2019, Perusahaan dated December 26, 2019, the Company obtained
memperoleh fasilitas dari BRI. facility from BRI.
Perubahan terakhir adalah dengan surat The latest amendment are through Letter
No. R.II.328-CRO/COD/LAD/12/2024, tanggal No. R.II.328-CRO/COD/LAD/12/2024, dated
19 Desember 2024, dengan perubahan fasilitas December 19, 2024, with the change of the facility
sebagai berikut: as follow:
Maksimum Kredit/
Fasilitas Maximum Credit Facilities
KMK Import - PJI/LC/SKBDN - KMK Import - PJI/LC/SKBDN -
Sublimit KMK RK US$ 5.000.000 Sublimit of Overdraft facility
Bank Garansi Rp 20.000 Bank Guarantee
Fasilitas ini akan jatuh tempo pada tanggal 27 Maret This facility will mature in March 27, 2026, and is
2026, dan masih dalam proses perpanjangan still in the process of being extended as of the date
sampai dengan tanggal laporan keuangan of the consolidated financial statements.
konsolidasian.
Pada tanggal 31 Desember 2025 dan 31 Desember As of December 31, 2025 and December 31, 2024,
2024, tidak ada saldo fasilitas pinjaman yang there is no outstanding balance of the loan facility.
terutang.
65
Page 494
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
12. UTANG BANK JANGKA PENDEK (lanjutan) 12. SHORT-TERM BANK LOANS (continued)
PT Bank Rakyat Indonesia (Persero) Tbk (“BRI”) PT Bank Rakyat Indonesia (Persero) Tbk (“BRI”)
(lanjutan) (continued)
Perusahaan (lanjutan) The Company(continued)
Suku Bunga Interest rate
Fasilitas kredit tersebut digunakan untuk tambahan These credit facilities are used for additional
modal kerja dan dibebani bunga efektif tahunan working capital with annual interest rate of 6.75%,
sebesar 6,75% per tahun pada tanggal as of December 31, 2025 and December 31, 2024.
31 Desember 2025 dan 31 Desember 2024.
Beban bunga diakui sebagai bagian dari “Beban Interest expenses are presented as part of
Keuangan” dalam laporan laba rugi dan penghasilan “Finance Cost” in the consolidated statement of
komprehensif lain konsolidasian. profit or loss and other comprehensive income.
Jaminan Collateral
Fasilitas pinjaman tersebut diatas dijamin dengan: The above loan facilities are secured by:
- Piutang usaha dan persediaan milik - Trade receivables and inventories owned by
Perusahaan yang telah diikat secara fidusia the Company which have been bound by
sebesar Rp10.000 dan Rp8.000 (Catatan 5 dan fiduciary amounting to Rp10,000 and Rp8,000,
7). respectively (Notes 5 and 7).
- Aset tanah dan bangunan atas nama - Land and building under the name of the
Perusahaan yang berlokasi di Medan dan Company located in Medan and Sidoarjo
Sidoarjo (Catatan 10). (Note 10).
- Mesin dan peralatan milik Perusahaan yang - Machinery and equipment owned by the
berlokasi di Medan dan Sidoarjo (Catatan 10). Company located in Medan and Sidoarjo (Note
10).
Kovenan Covenants
Perjanjian pinjaman yang diperoleh Perusahaan di The above-mentioned credit agreements obtained
atas mensyaratkan beberapa negatif kovenan bagi by the Company provides for several negative
Perusahaan, antara lain, Perusahaan tidak covenants for the Company, such as, among
diperkenankan untuk menjaminkan harta others, the Company shall not pledge its assets to
kekayaannya kepada pihak lain (kecuali untuk other parties (except for the existing assets already
penjaminan yang telah dilakukan pada tanggal pledged as at the credit agreement date); lend
perjanjian kredit); meminjamkan uang kepada pihak money to unaffiliated parties; merge or consolidate
ketiga; menggabungkan usaha atau konsolidasi with other entity unless the Company will be the
dengan pihak lain kecuali Perusahaan menjadi surviving legal entity; change the current course of
entitas hukum yang bertahan; mengubah aktivitas its businesses; reduce its share capital; make new
usaha Perusahaan saat ini; melakukan investments and capital expenditures in excess of
pengurangan/penurunan modal saham; melakukan certain threshold; sell or dispose off significant
penyertaan saham baru dan pembiayaan belanja portion of its assets used in the operations in excess
modal jika melebihi batasan tertentu; serta menjual of certain threshold. The Company is also required
bagian signifikan dari aset utama dalam to maintain certain financial ratios.
menjalankan usaha jika melebihi batasan tertentu.
Perusahaan juga diharuskan mempertahankan
beberapa rasio keuangan tertentu.
Kepatuhan atas Kovenan Compliance with Covenants
Pada tanggal 31 Desember 2025 dan 31 Desember As of December 31, 2025 and December 31, 2024,
2024, Perusahaan telah memenuhi semua kovenan the Company has complied with all of the covenants
pinjaman jangka pendek tersebut di atas. of the above-mentioned loans.
66
Page 495
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
13. UTANG BANK JANGKA PANJANG 13. LONG-TERM BANK LOANS
Akun ini terdiri dari: This account consist of:
2025 2024
Rupiah Rupiah
Pinjaman Sindikasi 2.820.741 2.581.238 Syndicated Loan
Dikurangi beban transaksi yang Less unamortized
belum diamortisasi (21.864) (46.875) transaction cost
Neto 2.798.877 2.534.363 Net
Dikurangi bagian yang jatuh tempo Less current maturities
dalam satu tahun (170.170) - of long-term debts
Bagian jangka panjang 2.628.707 2.534.363 Long-term portion
Pinjaman Sindikasi Syndicated Loan
Grup The Group
Perjanjian Agreement
Berdasarkan perjanjian tanggal 15 Desember 2023, Based on agreement dated December 15, 2023, the
Perusahaan dan SGI memperoleh fasilitas pinjaman Company and SGI has obtained a syndicated loan
sindikasi dari PT Bank Danamon Indonesia Tbk, facility from PT Bank Danamon Indonesia Tbk,
PT Bank OCBC NISP Tbk, PT Bank CIMB Niaga PT Bank OCBC NISP Tbk, PT Bank CIMB Niaga
Tbk dan PT Bank Rakyat Indonesia (Persero) Tbk, Tbk dan PT Bank Rakyat Indonesia (Persero) Tbk,
dengan maksimum kredit Rp4.600.000. with a maximum amount of Rp4,600,000.
Fasilitas ini akan jatuh tempo pada tanggal This facility will mature in December 15, 2030.
15 Desember 2030.
Pada tahun 2025 dan 2024, Grup melakukan In 2025 and 2024, the Group withdraw a loan facility
penarikan fasilitas utang masing-masing dengan amounting to Rp239,503 and Rp 681,238,
jumlah Rp239.503 dan Rp681.238. Grup belum respectively. The Group has not made any
melakukan pembayaran atas fasilitas selama 2025 payments on the facilities during 2025 and 2024.
dan 2024.
Pada tanggal 31 Desember 2025 dan 31 Desember As of December 31, 2025 and December 31, 2024,
2024, saldo utang atas fasilitas pinjaman ini adalah the outstanding balance of the loan facility
Rp2.820.741 dan Rp2.581.238. amounting to Rp2,820,741 and Rp2,581,238,
respectively.
Perjanjian tersebut memiliki ketentuan pembayaran The agreement has a payment term through loan
melalui cicilan dan mulai dibayarkan pada tahun installment repayment and the payment starts in
2026. year 2026.
Pada tanggal 31 Desember 2025 dan 31 Desember As of December 31, 2025 and December 31, 2024,
2024, Grup belum memakai fasilitas utang sejumlah the Group have not utilized the loan facility
Rp1.779.259 dan Rp2.033.195. amounting to Rp1,779,259 and Rp2,033,195.
Suku Bunga Interest Rate
Fasilitas pinjaman sindikasi digunakan untuk The syndicated loan facility is used for the
pembiayaan kembali atas utang yang ada, keperluan repayment of existing indebtedness, working capital
modal kerja dan keperluan umum Grup. Bunga atas needs and general purposes for the Group. The
pinjaman ini adalah 6,63%-8,23% dan 8,23%-8,25%, interest rate for this loan ranging from 6.63%-8.23%
masing-masing untuk tahun yang berakhir pada and at 8.23%-8.25% for the year ended December
tanggal 31 Desember 2025 dan 31, 2025 and December 31, 2024, respectively.
31 Desember 2024.
67
Page 496
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
13. UTANG BANK JANGKA PANJANG (lanjutan) 13. LONG-TERM BANK LOANS (continued)
Pinjaman Sindikasi (lanjutan) Syndicated Loan (continued)
Grup (lanjutan) The Group (continued)
Suku Bunga (lanjutan) Interest Rate (continued)
Beban bunga diakui sebagai bagian dari “Beban Interest expenses are presented as part of “Finance
Keuangan” dalam laporan laba rugi dan penghasilan Cost” in the consolidated statement of profit or loss
komprehensif lain konsolidasian. and other comprehensive income.
Jaminan Collateral
Fasilitas pinjaman tersebut di atas dijamin dengan: The above loan facilities are secured by:
- Piutang usaha dan persediaan Perusahaan dan - Trade receivables and inventories of the
SGI yang diikat dengan fidusia. Company and SGI, which have been bound by
fiduciary.
- Aset tanah dan bangunan atas nama - Land and building under the name of the
Perusahaan, SGI, PT Samator dan Heyzer Company, SGI, PT Samator and Heyzer
Harsono, yang terletak di Rungkut, Medan, Harsono, located in Rungkut, Medan, Bitung,
Bitung, Pelintung, Cibitung, Klaten, Pekanbaru, Pelintung, Cibitung, Klaten, Pekanbaru,
Lampung, Palu, Bandung, Kendari, Makassar, Lampung, Palu, Bandung, Kendari, Makassar,
Cikande, Bambe, Gresik, Sampit, Jember, Cikande, Bambe, Gresik, Sampit, Jember,
Bogor, Rantau Prapat, Banjarbaru, Semarang, Bogor, Rantau Prapat, Banjarbaru, Semarang,
Cikupa, Samarinda, Batam, Pasuruan, Dumai, Cikupa, Samarinda, Batam, Pasuruan, Dumai,
Sukabumi, Madiun, Tebing Tinggi dan Sukabumi, Madiun, Tebing Tinggi and
Yogyakarta. Yogyakarta.
- Mesin dan peralatan milik Perusahaan yang - Machinery and equipment owned the Company
terletak di Rungkut, Pelintung, Cibitung, Bitung located in Rungkut, Pelintung, Cibitung, Bitung
dan Bandung. and Bandung.
Kovenan Covenants
Selama periode pinjaman, Grup wajib memelihara During the loan period, the Group shall maintain
rasio keuangan tertentu yaitu Net Leverage Ratio certain financial ratio, namely Net Leverage Ratio
maksimum 6:1 dan Debt Service Cover Ratio maximum 6:1 dan Debt Service Coverage Ratio
minimal 1,2:1. minimum 1.2:1.
Grup juga tidak diperkenankan untuk: The Group is also not allowed to:
- melakukan penggabungan, pemisahan, - undertake an amalgamation, demerger,
penggabungan, konsolidasi atau restrukturisasi merger, consolidation or corporate
perusahaan, kecuali untuk setiap restructuring, except for any amalgamation,
penggabungan, pemisahan, penggabungan, demerger, merger, consolidation or corporate
konsolidasi atau restrukturisasi perusahaan restructuring which is a permitted transaction
yang merupakan transaksi yang diizinkan under the Facilities Agreement;
dalam Perjanjian Pinjaman;
- melakukan perubahan secara substantial atas - made substantial changes to the general nature
sifat umum kegiatan usaha Grup yang of the Group’s business activities carried on by
dilaksanakan oleh Grup pada tanggal the Group at the signing date of the Loan
penandatanganan Perjanjian Pinjaman; Facilities Agreement;
68
Page 497
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
13. UTANG BANK JANGKA PANJANG (lanjutan) 13. LONG-TERM BANK LOANS (continued)
Pinjaman Sindikasi (lanjutan) Syndicated Loan (continued)
Grup (lanjutan) The Group (continued)
Kovenan (lanjutan) Covenants (continued)
- melakukan investasi atau memperoleh saham - invest in or acquire any share in, or any security
apa pun, atau efek apa pun yang diterbitkan issued by, any person, or any interest therein or
oleh, siapa pun, atau kepentingan apa pun di in the capital of any person, or make any capital
dalamnya atau di modal siapa pun, atau contribution to any person, or form any person,
memberikan kontribusi modal kepada siapa or (y) invest in or acquire any business or going
pun, atau membentuk siapa pun, atau concern, or the whole or substantially the whole
melakukan investasi atau mengakuisisi suatu of the assets or business of any person, or any
bisnis atau kelangsungan usaha, atau seluruh assets that constitute a division or operating
atau secara substansial seluruh aset atau bisnis unit of the business of any person, except for an
seseorang, atau aset apapun yang merupakan investment which is a permitted acquisition or a
divisi atau unit operasi bisnis seseorang, permitted transaction under the Facilities
kecuali untuk investasi yang merupakan Agreement;
akuisisi yang diizinkan atau transaksi yang
diizinkan sebagaimana diatur dalam Perjanjian
Pinjaman;
- membuat atau mengizinkan untuk menerapkan - Create or permit to subsist any security form
bentuk jaminan apa pun atas asetnya kecuali over any of its assets, except for any security
untuk bentuk jaminan yang merupakan jaminan form which is permitted security or a permitted
yang diizinkan atau transaksi yang diizinkan transaction; and
sebagaimana diatur dalam Perjanjian Pinjaman
dan;
- baik melalui satu transaksi atau serangkaian - by way of a single transaction or a series of
transaksi (baik yang berkaitan atau tidak dan transactions (whether related or not and
baik secara sukarela atau tidak sukarela) whether voluntary or involuntary) sell, lease,
menjual, menyewakan, mengalihkan, atau transfer or otherwise dispose of any asset.
dengan cara lain melepaskan aset apa pun.
Kepatuhan atas Kovenan Compliance with Covenants
Pada tanggal 31 Desember 2025 dan 31 Desember As of December 31, 2025 and December 31, 2024,
2024, Grup telah memenuhi semua kovenan the Group has either complied with all of the
pinjaman jangka panjang tersebut di atas. covenants of the above-mentioned long-term loan.
14. UTANG USAHA 14. TRADE PAYABLES
Rincian utang usaha berdasarkan pemasok adalah The details of trade payables based on suppliers are
sebagai berikut: as follows:
2025 2024
Pihak ketiga 96.658 79.973 Third parties
Pihak berelasi (Catatan 36e) 40.959 41.393 Related parties (Note 36e)
Total 137.617 121.366 Total
69
Page 498
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
14. UTANG USAHA (lanjutan) 14. TRADE PAYABLES (continued)
Rincian utang usaha berdasarkan mata uang adalah The details of trade payables based on currencies
sebagai berikut: are as follows:
2025 2024
Pihak ketiga: Third parties:
Rupiah 93.872 78.680 Rupiah
Dolar Amerika Serikat United States Dollar
(US$25.624 pada tahun 2025 dan (US$25,624 in 2025 and
(US$42.943 pada tahun 2024) 430 694 (US$42,943 in 2024)
Yen Jepang Japanese Yen
(JPY21.900.000 pada tahun 2025 (JPY21,900,000 in 2025
dan JPY2.748.810 pada tahun 2024) 2.356 281 and JPY2,748,810 in 2024)
Dollar Singapura Singapore Dollar
(SG$26.694) - 318 (SG$26,694)
Sub-total 96.658 79.973 Sub-total
Pihak berelasi (Catatan 36e): Related parties (Note 36e):
Rupiah 40.959 41.292 Rupiah
Dolar Amerika Serikat (US$6.219) - 101 United States Dollar (US$6,219)
Sub-total 40.959 41.393 Sub-total
Total 137.617 121.366 Total
Rincian umur utang usaha adalah sebagai berikut: The aging analysis of trade payables are as follows:
2025 2024
Kurang dari 30 hari 77.633 84.103 Less than 30 days
31 - 60 hari 30.933 22.311 31 - 60 days
61 - 90 hari 12.570 8.541 61 - 90 days
Lebih dari 90 hari 16.481 6.411 Over 90 days
Total 137.617 121.366 Total
Tidak ada jaminan yang diberikan atas utang usaha. All trade payables are unsecured.
15. UTANG LAIN-LAIN 15. OTHER PAYABLES
Akun ini terdiri dari: This account consists of:
2025 2024
Pihak ketiga 68.426 72.979 Third parties
Pihak berelasi (Catatan 36f) 41.258 39.216 Related parties (Note 36f)
Total 109.684 112.195 Total
Utang lain-lain terdiri dari utang kepada pihak ketiga Other payables mainly consist of payables to third
atau berelasi terkait kegiatan operasional Grup or related parties regarding operational expenses of
seperti pembelian aset tetap, jasa keamanan, jasa the Group, such as purchase of fixed assets,
tenaga alih daya dan layanan jasa kebersihan. security services, outsourcing and cleaning
services.
70
Page 499
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
16. BEBAN AKRUAL 16. ACCRUED EXPENSES
Akun ini terdiri dari: This account consists of:
2025 2024
Listrik, air dan telepon 51.395 36.878 Electricity, water and telephone
Bunga utang obligasi dan bagi hasil Bonds payable interest and sukuk
sukuk 14.734 17.036 profit sharing
Gaji dan tunjangan 13.331 9.794 Salaries and wages
Transportasi dan beban operasional Transportation and other
lainnya 6.752 3.391 operating expenses
Lain-lain (dibawah Rp1.000) 200 745 Others (below Rp1,000)
Total 86.412 67.844 Total
17. JAMINAN PELANGGAN 17. CUSTOMER DEPOSITS
Akun ini merupakan jaminan dari pelanggan This account represents deposits from customers
sehubungan dengan penggunaan tabung gas oleh related to the use of steel cylinders amounting to
pelanggan sebesar Rp62.287 dan Rp69.062 Rp62,287 and Rp69,062 as of December 31, 2025
masing-masing pada tanggal 31 Destember 2025 and December 31, 2024, respectively.
dan 31 Desember 2024.
18. LIABILITAS SEWA 18. LEASE LIABILITIES
Akun ini merupakan utang sewa pembiayaan dari: This account represents financial leases liabilities
from:
2025 2024
Pihak ketiga: Third parties:
PT Bank CIMB Niaga Tbk 75.659 32.028 PT Bank CIMB Niaga Tbk
PT Mitsubishi HC Capital and PT Mitsubishi HC Capital and
Finance Indonesia 33.580 63.269 Finance Indonesia
PT Dipo Star Finance 19.498 17.726 PT Dipo Star Finance
PT Indomobil Finance Indonesia 24.727 19.760 PT Indomobil Finance Indonesia
PT Hino Finance Indonesia 1.965 PT Hino Finance Indonesia
Kawasan Industri Terpadu Batang 3.262 3.262 Kawasan Industri Terpadu Batang
Lain-lain (di bawah Rp1.000) 260 274 Others (under Rp1,000)
Sub-total 156.986 138.284 Sub-total
Pihak berelasi (Catatan 36g) 85.334 88.487 Related parties (Note 36g)
Total 242.320 226.771 Total
Dikurangi bagian yang jatuh tempo
dalam satu tahun (60.038 ) (54.002) Less current maturities portion
Bagian jangka panjang 182.282 172.769 Long-term portion
71
Page 500
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
18. LIABILITAS SEWA (lanjutan) 18. LEASE LIABILITIES (continued)
Perusahaan mengakui adanya liabilitas sewa pada The company recorded lease liabilities in the
laporan posisi keuangan atas aset hak guna yang statement of financial position over it rights-of-use
mempunyai jangka waktu lebih dari satu tahun asset which are due in over one year as follow:
sebagai berikut:
2025 2024
Pembayaran minimum sewa: Future minimum lease payment:
Dalam satu tahun 71.808 64.795 Within 1 year
Antara 1 sampai 5 tahun 196.724 182.768 Between 1 and 5 years
Total pembayaran minimum sewa 268.532 247.563 Total future minimum lease payments
Total biaya bunga (26.212) (20.792) Total interest expense
Nilai wajar pembayaran Present value of minimum
minimum sewa 242.320 226.771 lease payment
Penyajian dalam laporan posisi Presented in the statement of
keuangan : financial position:
Jangka pendek 60.038 54.002 Current liabilities
Jangka panjang 182.282 172.769 Non-current liabilities
Total 242.320 226.771 Total
Mutasi jumlah tercatat liabilitas sewa: Movement of lease liabilities:
2025 2024
Saldo awal 226.771 225.378 Beginning balance
Penambahan 78.048 60.112 Addition
Bunga 16.935 12.808 Interest
Pembayaran (79.434) (71.527) Payment
Saldo akhir 242.320 226.771 Ending balance
72
Page 501
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
18. LIABILITAS SEWA (lanjutan) 18. LEASE LIABILITIES (continued)
Grup mengadakan perjanjian aset pembiayaan The Group entered into a finance lease agreement
untuk pembelian mesin dan peralatan, kendaraan for the acquisition of machinery and equipment,
dan tangki dengan PT Satyadhika Bakti (pihak vehicles and storage tank with
berelasi), PT Dipo Star Finance, PT Hino Finance PT Satyadhika Bakti (related party), PT Dipo Star
Indonesia, PT Mitsubishi HC Capital and Finance Finance, PT Hino Finance Indonesia, PT Mitsubishi
Indonesia, PT Indomobil Finance Indonesia dan HC Capital and Finance Indonesia,
PT Bank CIMB Niaga Tbk dengan jangka waktu PT Indomobil Finance Indonesia and PT Bank CIMB
3 (tiga) sampai dengan 5 (lima) tahun. Utang ini Niaga Tbk with agreement period of 3 (three) to 5
dijamin dengan aset mesin dan peralatan, (five) years. This loan is secured with machine and
kendaraan dan tanki milik Grup yang diperoleh dari equipment, vehicles and storage tanks of the Group
perjanjian tersebut (Catatan 10). which is obtained from this agreement (Note 10).
Grup menandatangani beberapa perjanjian sewa The Group entered into several lease agreements,
yang sebagian besar berkaitan dengan sewa tanah mostly relating to land and building leases. The
dan bangunan. Perjanjian sewa memiliki periode period of lease agreements range from 2 (two) to 20
dari 2 (dua) sampai dengan 20 (dua puluh) tahun, (twenty) years, with extension options . Lease terms
tetapi dapat memiliki opsi perpanjangan. Ketentuan are negotiated individually and contain different
sewa dinegosiasikan secara individu dan terms and conditions.
mengandung syarat dan ketentuan yang berbeda.
Perusahaan dan SGI melakukan perjanjian sewa The Company and SGI entered into
menyewa tanah dan bangunan dengan PT Samator a land and building lease agreement with
dan Arief Harsono, pihak berelasi (Catatan 36g) PT Samator and Arief Harsono, a related party
dengan jangka waktu berkisar antara 5 (lima) (Note 36g) with a range period of 5 (five) up to 20
sampai dengan 20 (dua puluh) tahun. (twenty) years.
Pada tahun 2024, SGI menandatangani perjanjian In 2024, SGI entered into sale and lease back
sale and lease back transactions dengan transactions with PT Bank CIMB Niaga Tbk for
PT Bank CIMB Niaga Tbk untuk kendaraan, mesin vehicles, machine and equipments amounting
dan peralatan sebesar dan Rp200.000. Transaksi Rp200,000. This transaction consists of 36-84
tersebut terutang sebesar Rp38.782 untuk 36-84 installments of Rp38,782 with effective annual
kali angsuran serta dibebani bunga efektif per tahun interest rate at 8.5%. This transaction raises gain on
sebesar 8,5%. Transaksi ini menimbulkan laba atas sale and leaseback transaction of right-of-use
transaksi jual dan sewa-balik aset hak-guna sebesar assets amounting to Rp352. In 2025, This
Rp352. Pada tahun 2025, transaksi tersebut transaction consists of 36-84 installments of
terutang sebesar Rp55.506 untuk 36-84 kali Rp55,506 with effective annual interest rate at 8.5%.
angsuran serta dibebani bunga efektif per tahun This transaction raises gain on sale and leaseback
sebesar 8,5%. Transaksi ini menimbulkan laba atas transaction of right-of-use assets amounting to
transaksi jual dan sewa-balik aset hak-guna sebesar Rp72 (Notes 10).
Rp72 (lihat Catatan 10).
73
Page 502
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
18. LIABILITAS SEWA (lanjutan) 18. LEASE LIABILITIES (continued)
Mutasi beban amortisasi atas laba ditangguhkan Movement of amortization expense on deferred gain
atas transaksi jual dan sewa-balik aset sewa on sale and leaseback transaction of assets under
pembiayaan adalah sebagai berikut: finance lease are as follows:
2025 2024
Saldo awal tahun - 995 Beginning balance
Amortisasi atas laba ditangguhkan Amortization expense on deferred
atas transaksi jual dan sewa-balik gain on sale and leaseback transaction
aset hak-guna (Catatan 33) - (995) of right-of-use assets (Note 33)
Saldo akhir - - Ending balance
Tidak terdapat utang sewa kontijensi dalam There is no contingent lease payables according to
perjanjian sewa pembiayaan. Grup mempunyai hak the lease agreement. The Group has the right to
untuk membeli barang dan dapat memilih untuk purchase goods and to renew the agreements. For
memperbaharui perjanjian. Atas hal tersebut, Grup that matter, the Group shall declare its choice at
wajib menyatakan pilihannya paling sedikit 30 (tiga least 30 (thirty) days before the term of lease expires
puluh) hari sebelum jangka waktu sewa pembiayaan and if within that time limit the Group does not
berakhir dan jika dalam batas waktu itu tidak determine, then the Group are deemed to have
menentukan pilihannya, maka Grup dianggap telah chosen the option to purchase goods. There is no
memilih opsi untuk membeli barang tersebut. Tidak significant restriction imposed in the lease
terdapat pembatasan-pembatasan yang ditetapkan agreement.
dalam perjanjian sewa tersebut.
19. UTANG LEMBAGA KEUANGAN 19. FINANCIAL INSTITUTION LOANS
Akun ini merupakan utang lembaga keuangan dari: This account represents financial institution loans
from:
2025 2024
PT Bank Central Asia Finance 1.900 4.474 PT Bank Central Asia Finance
PT Indomobil Finance Indonesia 2.455 686 PT Indomobil Finance Indonesia
Total 4.355 5.160 Total
Dikurangi bagian yang jatuh
tempo dalam satu tahun (2.943) (3.548) Less current maturities portion
Bagian jangka panjang 1.412 1.612 Non-current portion
Mutasi jumlah tercatat utang lembaga keuangan: Movement of financial institution loans:
2025 2024
Saldo awal 5.160 7.682 Beginning balance
Penambahan 4.673 836 Addition
Bunga 476 484 Interest
Pembayaran (5.954) (3.842) Payment
Saldo akhir 4.355 5.160 Ending balance
74
Page 503
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
19. UTANG LEMBAGA KEUANGAN (lanjutan) 19. FINANCIAL INSTITUTION LOANS (continued)
Grup menandatangani perjanjian pembiayaan The Group entered into a financing agreement with
dengan lembaga keuangan untuk pembelian financial institutions for the acquisition of vehicles
kendaraan dengan PT Bank Central Asia Finance with PT Bank Central Asia Finance and
dan PT Indomobil Finance Indonesia. Pinjaman ini PT Indomobil Finance Indonesia. These
dibebani bunga sebesar 2,66%-7,49% per tahun. agreements bears interest rate at 2,66%-7,49% per
Fasilitas pinjaman ini akan jatuh tempo dalam waktu annum. These facilities will mature within 3 to 5
3 sampai dengan 5 tahun dan dijamin dengan aset years and secured with the vehicles (Note 10).
kendaraan tersebut (Catatan 10).
Pada tanggal 31 Desember 2025 dan 31 Desember As of December 31, 2025 and December 31, 2024,
2024, Grup melakukan pembayaran pokok atas the Group had paid the principal of these loan
fasilitas pinjaman masing-masing sebesar Rp5.478 facilities amounting to Rp5.478 and Rp3,358,
dan Rp3.358. respectively.
20. UTANG OBLIGASI DAN SUKUK 20. BONDS PAYABLE AND SUKUK
Akun ini terdiri dari: This account consists of:
2025 2024
Obligasi Berkelanjutan II Aneka Gas Obligasi Berkelanjutan II Aneka Gas
Industri Tahap I Tahun 2020 - Seri B - 2.000 Industri Tahap I Tahun 2020 - Seri B
Obligasi Berkelanjutan II Aneka Gas Obligasi Berkelanjutan II Aneka Gas
Industri Tahap I Tahun 2020 - Seri C 1.000 1.000 Industri Tahap I Tahun 2020 - Seri C
Obligasi Berkelanjutan II Aneka Gas Obligasi Berkelanjutan II Aneka Gas
Industri Tahap III Tahun 2021 - Seri C 78.000 78.000 Industri Tahap III Tahun 2021 - Seri C
Obligasi Berkelanjutan II Aneka Gas Obligasi Berkelanjutan II Aneka Gas
Industri Tahap IV Tahun 2021 - Seri B 46.300 46.300 Industri Tahap IV Tahun 2021 - Seri B
Obligasi Berkelanjutan II Aneka Gas Obligasi Berkelanjutan II Aneka Gas
Industri Tahap IV Tahun 2021 - Seri C 59.000 59.000 Industri Tahap IV Tahap 2021 - Seri C
Obligasi Berkelanjutan III Samator Indo Obligasi Berkelanjutan III Samator Indo
Gas Tahap I Tahun 2023 - Seri A 41.000 41.000 Gas Tahap I Tahun 2023 - Seri A
Obligasi Berkelanjutan III Samator Indo Obligasi Berkelanjutan III Samator Indo
Gas Tahap I Tahun 2023 - Seri B 29.000 29.000 Gas Tahap I Tahun 2023 - Seri B
Sukuk Ijarah Berkelanjutan II Aneka Gas Sukuk Ijarah Berkelanjutan II Aneka Gas
Industri Tahap I Tahun 2020 - 5.000 Industri Tahap I Tahun 2020
Sukuk Ijarah Berkelanjutan II Aneka Gas Sukuk Ijarah Berkelanjutan II Aneka Gas
Industri Tahap III Tahun 2021 - Seri C 124.000 124.000 Industri Tahap III Tahun 2021 - Seri C
Sukuk Ijarah Berkelanjutan II Aneka Gas Sukuk Ijarah Berkelanjutan II Aneka Gas
Industri Tahap IV Tahun 2021 - Seri B 17.000 17.000 Industri Tahap IV Tahun 2021 - Seri B
Sukuk Ijarah Berkelanjutan II Aneka Gas Sukuk Ijarah Berkelanjutan II Aneka Gas
Industri Tahap V Tahun 2022 - Seri A - 118.800 Industri Tahap V Tahun 2022 - Seri A
Sukuk Ijarah Berkelanjutan II Aneka Gas Sukuk Ijarah Berkelanjutan II Aneka Gas
Industri Tahap V Tahun 2022 - Seri B 123.700 123.700 Industri Tahap V Tahun 2022 - Seri B
Sukuk Ijarah Berkelanjutan II Aneka Gas Sukuk Ijarah Berkelanjutan II Aneka Gas
Industri Tahap V Tahun 2022 - Seri C 153.500 153.500 Industri Tahap V Tahun 2022 - Seri C
Sukuk Ijarah Berkelanjutan III Aneka Gas Sukuk Ijarah Berkelanjutan III Aneka Gas
Industri Tahap I Tahun 2023 - Seri A 35.500 35.500 Industri Tahap I Tahun 2023 - Seri A
Sukuk Ijarah Berkelanjutan III Aneka Gas Sukuk Ijarah Berkelanjutan III Aneka Gas
Industri Tahap I Tahun 2023 - Seri B 34.500 34.500 Industri Tahap I Tahun 2023 - Seri B
Sub-total 742.500 868.300 Sub-total
Dikurangi beban emisi yang
belum diamortisasi (setelah dikurangi Less unamortized issuance cost
akumulasi amortisasi sebesar (after deduction of accumulated
Rp5.204 pada tahun 2025 dan amortization amounting to Rp5,204 in
Rp5.159 pada tahun 2024) (3.141) (5.067) 2025 and Rp5,159 in 2024)
Total 739.359 863.233 Total
Dikurangi bagian yang jatuh tempo Less current maturities of
dalam satu tahun (139.232) (125.538) long-term debts
Bagian jangka panjang 600.127 737.695 Long-term portion
75
Page 504
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
20. UTANG OBLIGASI DAN SUKUK (lanjutan) 20. BONDS PAYABLE AND SUKUK (continued)
Mutasi akumulasi amortisasi atas beban emisi Movement of accumulated amortization of deferred
ditangguhkan adalah sebagai berikut: issuance cost are as follows:
2025 2024
Saldo awal tahun 5.159 6.238 Beginning balance
Beban emisi atas Obligasi dan Sukuk Issuance cost of fully paid Bonds
Ijarah yang telah lunas (1.881) (4.183) and Sukuk Ijarah
Pembebanan tahun berjalan Expensed for current year
(Catatan 35) 1.926 3.104 (Note 35)
Saldo akhir tahun 5.204 5.159 Ending balance
Obligasi Berkelanjutan II Aneka Gas Industri Tahap Shelf Bonds II Aneka Gas Industri Phase I 2020
I Tahun 2020
Pada tanggal 14 Agustus 2020, Perusahaan On August 14, 2020, the Company issued Shelf
menerbitkan Obligasi Berkelanjutan II Aneka Gas Bonds II Aneka Gas Industri Phase I 2020 which
Industri Tahap I Tahun 2020 yang terdiri dari 3 seri: consists of 3 Series:
1) Seri A dengan jumlah pokok obligasi sebesar 1) Series A bond with principal value of Rp9,000,
Rp9.000 dengan tingkat bunga tetap sebesar fixed interest rate of 9.80% per annum, a term
9,80% per tahun, jangka waktu 3 (tiga) tahun, of 3 (three) years, and maturity date on
dan jatuh tempo pada 14 Agustus 2023. August 14, 2023.
2) Seri B dengan jumlah pokok obligasi sebesar 2) Series B bond with principal value of Rp2,000,
Rp2.000 dengan tingkat bunga tetap sebesar fixed interest rate of 10.55% per annum, a term
10,55% per tahun, jangka waktu 5 (lima) tahun, of 5 (five) years and maturity date on
dan jatuh tempo pada 14 Agustus 2025. August 14, 2025.
3) Seri C dengan Jumlah pokok obligasi sebesar 3) Series C bond with principal value of Rp1,000,
Rp1.000 dengan tingkat bunga tetap sebesar fixed interest rate of 11.25% per annum, a term
11,25% per tahun, jangka waktu 7 (tujuh) tahun, of 7 (seven) years and maturiy date on
dan jatuh tempo pada 14 Agustus 2027. August 14, 2027.
Obligasi ini dijamin dengan tanah, bangunan serta These bonds are secured with land, building and
sarana pelengkap lainnya yang terletak di Tugurejo, other supporting installations located in Tugurejo,
Semarang dengan SHGB No. 00298 seluas 7.942 Semarang with SHGB No. 00298 and total area of
m2 dengan nilai jaminan sebesar 50% dari nilai 7,942 m2. Total security value is minimum 50% from
pokok obligasi (Catatan 10). of bond principal value (Note 10).
Pada tanggal 12 Agustus 2025, Perusahaan telah On August 12, 2025, the Company had settled the
melunasi Obligasi Berkelanjutan II Aneka Gas Shelf Bonds II Aneka Gas Industri Phase I 2020
Industri Tahap I Tahun 2020 Seri B. Series B.
76
Page 505
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
20. UTANG OBLIGASI DAN SUKUK (lanjutan) 20. BONDS PAYABLE AND SUKUK (continued)
Obligasi Berkelanjutan II Aneka Gas Industri Tahap Shelf Bonds II Aneka Gas Industri Phase III 2021
III Tahun 2021
Pada tanggal 6 Juli 2021, Perusahaan menerbitkan On July 6, 2021, the Company issued Shelf Bonds
Obligasi Berkelanjutan II Aneka Gas Industri Tahap II Aneka Gas Industri Phase III 2021 which consists
III Tahun 2021 yang terdiri dari of 3 Series:
3 Seri:
1. Seri A dengan jumlah pokok obligasi sebesar 1. Series A bond with principal value of Rp15,000,
Rp15.000, tingkat bunga tetap sebesar 7,50% fixed interest rate of 7.50% per annum, a term
per tahun, berjangka waktu 370 hari, dan jatuh of 370 days, and maturity date on July 16, 2022.
tempo pada 16 Juli 2022.
2. Seri B dengan jumlah pokok obligasi sebesar 2. Series B bond with principal value of
Rp145.000 dengan tingkat bunga tetap sebesar Rp145,000, fixed interest rate of 9.35% per
9,35% per tahun, jangka waktu 3 (tiga) tahun, annum, a term of 3 (three) years, and maturity
dan jatuh tempo pada 6 Juli 2024. date on July 6, 2024.
3. Seri C dengan jumlah pokok obligasi sebesar 3. Series C bond with principal value of Rp78,000,
Rp78.000, tingkat bunga tetap sebesar 10,75% fixed interest rate of 10.75% per annum, a term
per tahun, jangka waktu 7 (tujuh) tahun, dan of 7 (seven) years and maturity date on
jatuh tempo pada 6 Juli 2028. July 6, 2028.
Obligasi ini dijamin dengan tanah, bangunan serta These bonds are secured with land and building with
sarana pelengkap lainnya yang terletak di Kelurahan other supporting installations located in Roomo,
Roomo, Kecamatan Manyar, Gresik, Jawa Timur Manyar, Gresik, East Java with SHGB
dengan SHGB No. 296/Roomo seluas 35.570 m² No. 296/Roomo and total area of 35,570 m². Total
dengan nilai jaminan sebesar 50% dari nilai pokok security value is minimum 50% from of bond
obligasi (Catatan 10). principal value (Note 10).
Pada tanggal 5 Juli 2024, Perusahaan telah On July 5, 2024, the Company had settled the Shelf
melunasi Obligasi Berkelanjutan II Aneka Gas Bonds II Aneka Gas Industri Phase III 2021 Series
Industri Tahap III Tahun 2021 Seri B. B.
Obligasi Berkelanjutan II Aneka Gas Industri Tahap Shelf Bonds II Aneka Gas Industri Phase IV 2021
IV Tahun 2021
Pada tanggal 20 Desember 2021, Perusahaan On December 20, 2021, the Company issued Shelf
menerbitkan Obligasi Berkelanjutan II Aneka Gas Bonds II Aneka Gas Industri Phase IV 2021 which
Industri Tahap IV Tahun 2021 yang terdiri dari consists of 3 Series:
3 Seri:
77
Page 506
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
20. UTANG OBLIGASI DAN SUKUK (lanjutan) 20. BONDS PAYABLE AND SUKUK (continued)
Obligasi Berkelanjutan II Aneka Gas Industri Tahap Shelf Bonds II Aneka Gas Industri Phase IV 2021
IV Tahun 2021 (lanjutan) (continued)
1. Seri A sebesar Rp44.700 dengan jumlah pokok 1. Series A bond with principal value of Rp44,700,
obligasi, tingkat bunga tetap sebesar 8,10% per with fixed interest rate at 8.10% per annum,
tahun, jangka waktu 3 (tiga) tahun, dan jatuh have a term of 3 (three) years, and due on
tempo pada 22 Desember 2024. December 22, 2024.
2. Seri B sebesar Rp46.300 dengan jumlah pokok 2. Series B bond with principal value of Rp46,300,
obligas, tingkat bunga tetap sebesar 9,15% per with fixed interest rate at 9.15% per annum,
tahun, jangka waktu 5 (lima) tahun, dan jatuh have a term of 5 (five) years, and due on
tempo pada 22 Desember 2026. December 22, 2026.
3. Seri C dengan jumlah pokok obligasi sebesar 3. Series C bond with principal value of Rp59,000,
Rp59.000, tingkat bunga tetap sebesar 10,00% with fixed interest rate at 10.00% per annum,
per tahun, jangka waktu 7 (tujuh) tahun, dan have a term of 7 (seven) years, and due on
jatuh tempo pada 22 Desember 2028. December 22, 2028.
Obligasi ini dijamin dengan tanah, bangunan dan These bonds are secured with land, building and
sarana pelengkap lainnya serta mesin dan other supporting installations, machinery and its
peralatannya yang terletak di Kelurahan Nolokerto, equipments located in Nolokerto, Kaliwungu,
Kecamatan Kaliwungu, Kendal, Jawa Tengah Kendal, Middle Java with SHGB
dengan SHGB No. 9/Nolokerto seluas 45.570 m² No. 9/Nolokerto and total area of 45,570 m². Total
dengan nilai jaminan sebesar 50% dari nilai pokok security value is minimum 50% from of bond
obligasi (Catatan 10). principal value (Note 10).
Seluruh obligasi perusahaan yang terbit sebelum All of the Company’s bonds payables issued before
2023 memiliki wali amanat yaitu PT Bank Mega Tbk. 2023 have a trustee which is PT Bank Mega Tbk.
Pada tanggal 22 Desember 2024, Entitas telah On December 22, 2024, the Group had settled the
melunasi Obligasi Berkelanjutan II Aneka Gas Obligasi Berkelanjutan II Aneka Gas Industri Tahap
Industri Tahap IV Tahun 2021 Seri A. IV Tahun 2021 Seri A.
Obligasi Berkelanjutan III Samator Indo Gas Tahap Shelf Bonds III Samator Indo Gas Phase I 2023
I Tahun 2023
Pada tanggal 10 Oktober 2023, Perusahaan On October 10, 2023, the Company issued Shelf
menerbitkan Obligasi Berkelanjutan III Aneka Gas Bonds III Samator Indo Gas Phase I 2023 which
Industri Tahap I Tahun 2023 yang terdiri dari 3 seri: consists of 3 Series:
1. Seri A dengan jumlah pokok obligasi sebesar 1. Series A with nominal value of Rp41,000,
Rp41.000 dengan tingkat suku bunga tetap annual fixed interest rate of 7.40% , a term of 3
sebesar 7,40% per tahun, jangka waktu 3 tahun years, and maturity date on October 10, 2026.
dan jatuh tempo pada10 Oktober 2026.
2. Seri B dengan jumlah pokok obligasi sebesar 2. Series B with nominal value of Rp29,000,
Rp29.000 dengan tingkat suku bunga tetap annual fixed interest rate of 7.90%, a term of 5
sebesar 7,90% per tahun, jangka waktu 5 tahun years, and maturity date on October 10, 2028.
dan jatuh tempo pada 10 Oktober 2028.
78
Page 507
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
20. UTANG OBLIGASI DAN SUKUK (lanjutan) 20. BONDS PAYABLE AND SUKUK (continued)
Obligasi Berkelanjutan III Samator Indo Gas Tahap Shelf Bonds III Samator Indo Gas Phase I 2023
I Tahun 2023 (lanjutan) (continued)
Obligasi ini dijamin dengan tanah, bangunan serta These bonds are secured with land, building and
sarana pelengkap lainnya serta mesin dan other supporting installations, machinery and its
peralatannya yang terletak di Desa Pasirukeum, equipments located in Pasirukeum village, Cilamaya
Kecamatan Cilamaya Kulon, Kabupaten Karawang, sub-district, Karawang Regency, West Java
Provinsi Jawa Barat, yang tercatat atas nama Province registered in the name of the company with
Perusahaan dengan SHGB No.0001/Pasirukeum SHGB No. 0001/Pasirukeum and total area of 7,420
seluas 7.420 m² dan SHGB No. 0001/Muktijaya m² and SHGB No.0001/Muktijaya with total area of
seluas 7.425 m² dengan nilai jaminan sebesar 50% 7,425 m². Total security value is minimum 50% from
dari nilai pokok obligasi (Catatan 10). of bond principal value (Note 10).
Bunga obligasi dibayarkan setiap triwulan (setiap 3 Bonds interest is paid quarterly (every 3 months)
bulan) sejak tanggal emisi. from issuance date.
Seluruh obligasi perusahaan yang terbit di 2023 All of the Company’s bonds payables issued in 2023
memiliki wali amanat yaitu PT Bank KB Bukopin have a trustee which is PT Bank KB Bukopin Tbk.
Tbk.
Sukuk Ijarah Berkelanjutan II Aneka Gas Industri Shelf Sukuk Ijarah II Aneka Gas Industri Phase I
Tahap I Tahun 2020 2020
Pada tanggal 14 Agustus 2020, Perusahaan On August 14, 2020, the Company issued Shelf
menerbitkan Sukuk Ijarah Berkelanjutan II Aneka Sukuk Ijarah II Aneka Gas Industri Phase I 2020 with
Gas Industri Tahap I Tahun 2020 dengan pokok nominal value of Rp5,000 and Annual Fixed Ijarah
sebesar Rp5.000, cicilan Imbalan Ijarah per tahun Return amounting to Rp527.5 or Rp105.5 for every
sebesar Rp527,5 per tahun atau Rp105,5 untuk Rp1,000 of Ijarah Nominal value. This Sukuk has a
setiap kelipatan Rp1.000 jumlah Sisa Imbalan term of 5 (five) years, and will mature on
Ijarah, jangka waktu selama 5 (lima) tahun dan akan August 14, 2025.
jatuh tempo pada 14 Agustus 2025.
Sukuk Ijarah ini juga dijamin dengan tanah, This Sukuk Ijarah are secured with land, building
bangunan, sarana pelengkap lainnya yang terletak and other supporting installation, located in
di Tugurejo, Semarang dengan SHGB No. 00298 Tugurejo, Semarang, with SHGB No. 00298 with totl
seluas 7.942 m2 serta dijamin dengan jaminan yang area of 7,942 m2 and secured with the same
sama untuk Obligasi Berkelanjutan II Aneka Gas collateral as Shelf Bonds II Aneka Gas Industri
Industri Tahap I dengan nilai jaminan sebesar 50% Phase I. Total security value is minimum 50% from
dari nilai pokok sukuk ijarah (Catatan 10). of bond principal value (Note 10).
Pada tanggal 12 Agustus 2025, Perusahaan telah On August 12, 2025, the Company had settled the
melunasi Sukuk Ijarah Berkelanjutan II Aneka Gas Shelf Sukuk Ijarah II Aneka Gas Industri Phase I
Industri Tahap I Tahun 2020. 2020.
79
Page 508
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
20. UTANG OBLIGASI DAN SUKUK (lanjutan) 20. BONDS PAYABLE AND SUKUK (continued)
Sukuk Ijarah Berkelanjutan II Aneka Gas Industri Shelf Sukuk Ijarah II Aneka Gas Industri Phase III
Tahap III Tahun 2021 2021
Pada tanggal 6 Juli 2021, Perusahaan menerbitkan On July 6, 2021, the Company issued Shelf Sukuk
Sukuk Ijarah Berkelanjutan II Aneka Gas Industri Ijarah II Aneka Gas Industri Phase III 2021 which
Tahap III Tahun 2021 yang terdiri dari 3 seri: consist of 3 series:
1. Seri A dengan pokok sebesar Rp15.000, Cicilan 1. Series A Ijarah with nominal value of Rp15,000,
Imbalan Ijarah sebesar Rp1.125 per tahun atau Annual Fixed Ijarah Return of Rp1,125 or Rp75
Rp75 untuk setiap kelipatan Rp1.000 jumlah for every Rp1,000 of nominal value, a term of
Sisa Imbalan Ijarah Seri A, jangka waktu 370 days, and maturiy date on July 16, 2022.
selama 370 hari, dan akan jatuh tempo pada
16 Juli 2022.
2. Seri B dengan pokok sebesar Rp105.000, 2. Series B Ijarah with nominal value of
Cicilan Imbalan Ijarah sebesar Rp9.817,5 per Rp105,000, Annual Fixed Ijarah Return of
tahun atau Rp93,5 untuk setiap kelipatan Rp9,817.5 or Rp93.5 for every Rp1,000 of
Rp1.000 jumlah Sisa Imbalan Ijarah Seri B, nominal value, a term of 3 (three) years, and
jangka waktu 3 (tiga) tahun, dan akan jatuh maturiy date on July 6, 2024.
tempo pada 6 Juli 2024.
3. Seri C dengan pokok sebesar Rp124.000, 3. Series C Ijarah with nominal value of
Cicilan Imbalan Ijarah sebesar Rp13.330 per Rp124,000, Annual Fixed Ijarah Return of
tahun atau Rp107,5 untuk setiap kelipatan Rp13,330 per annum or Rp107.5 for every
Rp1.000 jumlah Sisa Imbalan Ijarah Seri C, Rp1,000 of nominal value, a term of 7 (seven)
jangka waktu 7 (tujuh) tahun, dan akan jatuh years, and maturity date on July 6, 2028.
tempo pada 6 Juli 2028.
Sukuk Ijarah ini dijamin dengan: These Sukuk Ijarah are secured with:
- Tanah, bangunan, sarana pelengkap lainnya - Land, building and other supporting installation,
yang terletak di Desa Sungai Merdeka, located in Sungai Merdeka, Samboja, Kutai
Kecamatan Samboja, Kabupaten Kutai Kartanegara, East Kalimantan, with SHGB No.
Kartanegara, Kalimantan Timur dengan SHGB 1445/Sei Merdeka of 14,855 m2 owned by Arief
No.1445/Sei Merdeka seluas 14.855 m2 milik Harsono, and
Arief Harsono, dan
- Mesin dan peralatan lainnya milik SGI yang - Machinery and equipment therein owned by
terletak di atas lokasi tersebut. SGI.
Nilai jaminan adalah sebesar 50% dari nilai pokok Total security value is minimum 50% from of bond
sukuk ijarah (Catatan 10). principal value (Note 10).
Pada tanggal 5 Juli 2024, Perusahaan telah On July 5, 2024, the Company had settled the Shelf
melunasi Sukuk Ijarah Berkelanjutan II Aneka Gas Sukuk Ijarah II Aneka Gas Industri Phase III 2021
Industri Tahap III Tahun 2021 Seri B. Series B.
80
Page 509
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
20. UTANG OBLIGASI DAN SUKUK (lanjutan) 20. BONDS PAYABLE AND SUKUK (continued)
Sukuk Ijarah Berkelanjutan II Aneka Gas Industri Shelf Sukuk Ijarah II Aneka Gas Industri Phase IV
Tahap IV Tahun 2021 2021
Pada tanggal 22 Desember 2021, Perusahaan On December 22, 2021, the Company issued Shelf
menerbitkan Sukuk Ijarah Berkelanjutan II Aneka Sukuk Ijarah II Aneka Gas Industri Phase IV 2021
Gas Industri Tahap IV Tahun 2021 yang terdiri dari which consist of 2 series:
2 seri:
1. Seri A dengan pokok sebesar Rp133.000, 1. Series A with nominal value of Rp133,000,
Cicilan Imbalan Ijarah sebesar Rp10.773 per Annual Fixed Ijarah Return of Rp10,773 per
tahun atau Rp81 untuk setiap kelipatan annum or Rp81 for every Rp1,000 of nominal
Rp1.000 jumlah Sisa Imbalan Ijarah, jangka value, a term of 3 (three) years, and maturity
waktu selama 3 (tiga) tahun, dan akan jatuh date on December 22, 2024.
tempo pada 22 Desember 2024.
2. Seri B dengan pokok sebesar Rp17.000, Cicilan 2. Series B with nominal value of Rp17,000,
Imbalan Ijarah sebesar Rp1.555 per tahun atau Annual Fixed Ijarah Return of Rp1,555 per
Rp91,5 untuk setiap kelipatan Rp1.000 dari annum or Rp91.5 for every Rp1,000 of nominal
jumlah Sisa Imbalan Ijarah, jangka waktu 5 value Series B, a term of 5 (five) years, and
(lima) tahun, dan akan jatuh tempo pada maturity date on December 22, 2026.
22 Desember 2026.
Pada tanggal 22 Desember 2024, Perusahaan telah On December 22, 2024, the Company had settled
melunasi Sukuk Ijarah Berkelanjutan II Aneka Gas the Shelf Sukuk Ijarah II Aneka Gas Industri Phase
Industri Tahap IV Tahun 2021 Seri A. IV 2021 Series A.
Sukuk Ijarah Berkelanjutan II Aneka Gas Industri Shelf Sukuk Ijarah II Aneka Gas Industri Phase V
Tahap V Tahun 2022 2022
Pada tanggal 5 April 2022, Perusahaan menerbitkan On April 5, 2022, the Company issued Shelf Sukuk
Sukuk Ijarah Berkelanjutan II Aneka Gas Industri Ijarah II Aneka Gas Industri Phase V 2022 which
Tahap V Tahun 2022 yang terdiri dari 3 seri: consist of 3 series:
1. Seri A dengan pokok sebesar Rp118.800, 1. Series A with nominal value of Rp118,800,
Cicilan Imbalan Ijarah sebesar Rp9.207 per Annual Fixed Ijarah Return of Rp9,207 or
tahun atau Rp77,5 untuk setiap kelipatan Rp77.5 for every Rp1,000 of nominal value, a
Rp1.000 dari jumlah Sisa Imbalan Ijarah, jangka term of 3 (three) years, and maturity date on
waktu selama 3 (tiga) tahun, dan akan jatuh April 5, 2025.
tempo pada 5 April 2025.
2. Seri B dengan pokok sebesar Rp123.700, 2. Series B with nominal value of Rp123,700,
Cicilan Imbalan Ijarah sebesar Rp11.009,3 per Annual Fixed Ijarah Return of Rp11,009.3 per
tahun atau Rp89 untuk setiap kelipatan annum or Rp89 for every Rp1,000 of nominal
Rp1.000 dari jumlah Sisa Imbalan Ijarah, jangka value Series B, a term of 5 (five) years, and
waktu 5 (lima) tahun, dan akan jatuh tempo maturity date on April 5, 2027.
pada 5 April 2027.
3. Seri C dengan pokok sebesar Rp153.500, 3. Series C with nominal value of Rp153,500,
Cicilan Imbalan Ijarah sebesar Rp14.966,25 per Annual Fixed Ijarah Return of Rp14,966.25 per
tahun atau Rp97.5 untuk setiap kelipatan annum or Rp97,5 for every Rp1,000 of nominal
Rp1.000 dari jumlah Sisa Imbalan Ijarah, jangka value, a term of 7 (seven) years, and maturity
waktu 7 (tujuh) tahun, dan akan jatuh tempo date on April 5, 2029.
pada 5 April 2029.
81
Page 510
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
20. UTANG OBLIGASI DAN SUKUK (lanjutan) 20. BONDS PAYABLE AND SUKUK (continued)
Sukuk Ijarah Berkelanjutan II Aneka Gas Industri Shelf Sukuk Ijarah II Aneka Gas Industri Phase V
Tahap V Tahun 2022 (lanjutan) 2022 (continued)
Seluruh Sukuk Ijarah Perusahaan yang terbit All of the Company’s Sukuk Ijarah issued before
sebelum 2023 memiliki wali amanat yaitu PT Bank 2023 have a trustee which is PT Bank Mega Tbk.
Mega Tbk. Pada tanggal 27 Maret 2025, On March 27, 2025, the Company had settled the
Perusahaan telah melunasi Sukuk Ijarah Shelf Sukuk Ijarah II Aneka Gas Industri Phase V
Berkelanjutan II Aneka Gas Industri Tahap V Tahun 2022 Series A.
2022 Seri A.
Sukuk Ijarah Berkelanjutan III Samator Indo Gas Shelf Sukuk Ijarah III Samator Indo Gas Phase I
Tahap I Tahun 2023 2023
Pada tanggal 10 Oktober 2023, Perusahaan On October 10, 2023, the Company issued the Shelf
menerbitkan Sukuk Ijarah Berkelanjutan III Aneka Sukuk Ijarah III Samator Indo Gas Phase I 2023
Gas Industri Tahap I Tahun 2023 yang terdiri dari 2 which consist of 2 series:
seri:
1. Seri A dengan pokok sebesar Rp35.500, Cicilan 1. Series A with nominal value of Rp35,500 with
Imbalan Ijarah sebesar Rp74 untuk setiap Annual Fixed Ijarah Return of Rp74 for
kelipatan Rp1.000 per tahun dari jumlah Sisa everyRp1,000 of nominal value, a term of 3
Imbalan Ijarah, jangka waktu 3 tahun dan jatuh years, and maturity date on October 10, 2026.
tempo tanggal 10 Oktober 2026.
2. Seri B dengan pokok sebesar Rp34.500 2. Series B with nominal value of Rp34,500,
dengan Cicilan Imbalan Ijarah sebesar Rp79 Annual Fixed Ijarah Return of Rp79 for every
untuk setiap kelipatan Rp1.000 per tahun dari Rp1,000 of nominal value, a term of 5 years,
jumlah Sisa Imbalan Ijarah, jangka waktu and maturity date on October 10, 2028.
5 tahun dan jatuh tempo tanggal
10 Oktober 2028.
Berdasarkan hasil pemantauan dari PT Fitch Based on the monitoring result of Bonds by PT Fitch
Ratings Indonesia atas Obligasi Berkelanjutan III Ratings Indonesia for Obligasi Berkelanjutan III dan
dan Sukuk Ijarah Berkelanjutan III Samator Indo Sukuk Ijarah Berkelanjutan III Samator Indo Gas
Gas melalui surat No. 185/DIR/RATLTR/IX/2024 No. 185/DIR/RATLTR/IX/2024 on
tanggal 26 September 2024, Obligasi dan Sukuk September 26, 2024, the bonds was rated as A
tersebut telah mendapat A (idn). (idn).
Berdasarkan hasil pemantauan dari PT Fitch Based on the monitoring result of Bonds by PT Fitch
Ratings Indonesia atas Obligasi Berkelanjutan III Ratings Indonesia for Obligasi Berkelanjutan III dan
dan Sukuk Ijarah Berkelanjutan III Samator Indo Sukuk Ijarah Berkelanjutan III Samator Indo Gas
Gas melalui surat No. 170/DIR/RATLTR/IX/2025 No. 170/DIR/RATLTR/IX/2025 on
tanggal 12 September 2025, Obligasi dan Sukuk September 12, 2025, the bonds was rated as A
tersebut telah mendapat A (idn). (idn).
Perusahaan dapat melakukan pembelian kembali The Company is able to buy back Bonds or Sukuk,
Obligasi atau Sukuk setelah satu tahun dari tanggal one year after the allotment date.
penjatahan.
Seluruh Sukuk Ijarah Perusahaan yang terbit di All of the Company’s Sukuk Ijarah issued before
2023 memiliki wali amanat yaitu PT Bank KB 2023 have a trustee which is PT Bank KB Bukopin
Bukopin Tbk. Tbk.
82
Page 511
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
21. LIABILITAS IMBALAN KERJA 21. EMPLOYEE BENEFITS LIABILITY
Perusahaan dan beberapa entitas anak tertentu The Company and its selected subsidiaries have
menyelenggarakan dana pensiun manfaat pasti a defined benefit pension plan, covering permanent
untuk seluruh karyawan tetap. Manfaat dana employees. The benefits under such pension plan
pensiun tersebut telah disesuaikan dengan have been adjusted to cover minimum benefits under
manfaat minimal sesuai Perjanjian Kerja Bersama Collective Labor Agreement and Law No. 6/2023 on
Undang-Undang No. 6/2023 Penetapan Peraturan the Enaction of Government Regulation in Lieu of Act
Pemerintah Pengganti Undang-Undang Nomor 2 no 2 of 2022 On Job Creation into Act (the “Cipta
Tahun 2022 tentang Cipta Kerja menjadi Undang- Kerja Law”, (UUCK)). The additional benefits under
Undang (“UU Cipta Kerja”, (UUCK)). Tambahan the Law are unfunded. The normal retirement age is
manfaat pasti di luar dari Undang-Undang tidak 55 years.
didanai. Umur normal pensiun adalah 55 tahun.
Liabilitas berdasarkan UU Cipta Kerja telah The obligation under the Cipta Kerja Law has been
dihitung dengan membandingkan manfaat yang calculated by comparing the benefit that will be
akan diterima oleh karyawan pada usia pensiun received by an employee at normal pension age from
normal dari Dana Pensiun dengan manfaat yang the Pension Plan with the benefit as stipulated under
diperoleh sesuai dengan UU Cipta Kerja setelah the Cipta Kerja Law after deducting the accumulated
dikurangi akumulasi kontribusi dari pemberi kerja employer contributions and the related investment
dan hasil investasi terkait. Jika manfaat dana yang results. If the employer-funded portion of the
didanai pemberi kerja lebih kecil dari manfaat Pension Plan benefit is less than the benefit as
sesuai UU Cipta Kerja, Grup akan menyediakan required by the Cipta Kerja Law, the Group will
kekurangannya. provide for such shortage.
Grup belum menetapkan pendanaan untuk kedua The Group have not yet set up a specific fund for
program tersebut. the program.
Liabilitas imbalan kerja pada tanggal The employee benefits liability as of
31 Desember 2025 dan 2024 yang diakui dalam December 31, 2025 and 2024 recognized in the
laporan posisi keuangan konsolidasian ditentukan consolidated statement of financial position were
melalui perhitungan aktuaria independen Kantor determined through actuarial valuations performed
Konsultan Aktuaria Nurichwan berdasarkan by an independent actuary Kantor Konsultan
laporannya yang tanggal 13 Maret 2026 untuk Aktuaria Nurichwan based on its reports dated
tanggal 31 Desember 2025 dan 6 Maret 2025 March 13, 2026 for December 31, 2025 and
untuk tanggal 31 Desember 2024. March 6, 2025 for December 31, 2024.
Program pensiun imbalan pasti memberikan The defined benefit pension plan typically expose
eksposur Grup terhadap risiko aktuarial seperti the Group to actuarial risks such as, interest rate risk
risiko tingkat suku bunga dan risiko gaji. and salary risk.
Risiko Tingkat Bunga Interest Risk
Penurunan suku bunga obligasi akan meningkatkan A decrease in the bond interest rate will increase the
liabilitas program, namun sebagian akan di-offset plan liability, however this will be partially offset by
(saling hapus) oleh peningkatan imbal hasil atas an increase in the return on the plan’s debt
investasi instrumen utang. investments.
Risiko Gaji Salary Risk
Nilai kini liabilitas imbalan pasti dihitung dengan The present value of the defined benefit plan liability
mengacu pada gaji masa depan peserta program. is calculated by reference to the future salaries of
Dengan demikian, kenaikan gaji peserta program plan participants. As such, an increase in the salary
akan meningkatkan liabilitas program. of the plan participants will increase the plan’s
liability.
83
Page 512
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
21. LIABILITAS IMBALAN KERJA (lanjutan) 21. EMPLOYEE BENEFITS LIABILITY (continued)
Asumsi aktuaria yang digunakan dalam The actuarial assumptions used in measuring
menentukan beban dan liabilitas imbalan kerja pada employee benefit expense and liabilities as of
tanggal 31 Desember 2025 dan 31 Desember 2024 December 31, 2025 and December 31, 2024 are as
adalah sebagai berikut: follows:
2025 2024
Usia pensiun 55 tahun/year 55 tahun/year Retirement age
Tingkat kenaikan gaji 7% per tahun/ per annum 7% per tahun/per annum Salary increment rate
Tingkat diskonto 6,55% - 7,12% 7,10% - 7,12% Discount rate
Tingkat mortalitas TMI-IV TMI-IV Mortality rate
Tingkat cacat 5% dari tingkat mortalita/ 5% dari tingkat mortalita/ Disability rate
of mortality rate of mortality rate
Tingkat pengunduran diri 5% per tahun pada usia 39 5% per tahun pada usia 39 Resignation rate
tahun dan menurun secara tahun dan menurun secara
garis lurus sampai dengan 0% garis lurus sampai dengan
pada usia 55 tahun/ 5% per 0% pada usia 55 tahun/ 5%
annum at age 39 and per annum at age 39 and
decreasing linearly to 0% at decreasing linearly to 0%
age 55 years at age 55 years
a. Beban imbalan kerja yang diakui di laporan laba a. Amounts recognized as expense in the
rugi dan penghasilan komprehensif lain consolidated statement of profit or loss and
konsolidasian adalah sebagai berikut: other comprehensive income in respect of
these employee benefits are as follows:
2025 2024
Biaya jasa kini 4.933 3.398 Current service cost
Biaya bunga 3.697 3.497 Interest cost
Total 8.630 6.895 Total
b. Liabilitas imbalan kerja di laporan posisi b. The estimated benefits liabilities in the
keuangan konsolidasian adalah sebagai consolidated statements of financial position
berikut: are as follows:
2025 2024
Present value of defined
Nilai kini liabilitas imbalan pasti 57.694 52.065 benefit obligation
c. Mutasi liabilitas imbalan kerja adalah sebagai c. Movement of employee benefits liabilities are as
berikut: follows:
2025 2024
Saldo awal tahun 52.065 51.236 Balance at the beginning of the year
Penambahan tahun berjalan 8.630 6.895 Addition for the year
Penghasilan komprehensif Other comprehensive
lain 5.609 5.822 income
Pembayaran manfaat (8.610) (11.888) Benefit payments
Saldo akhir tahun 57.694 52.065 Balance at end of the year
84
Page 513
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
21. LIABILITAS IMBALAN KERJA (lanjutan) 21. EMPLOYEE BENEFITS LIABILITY (continued)
Analisa sensitivitas terhadap asumsi utama adalah The sensitivity analysis to key assumptions are
sebagai berikut: as follows:
(Penurunan)/Kenaikan
Liabilitas Imbalan
Kerja Neto/(Decrease)/
Perubahan Asumsi Kenaikan/(Penurunan)/ Increase in the Net Annual Changes of
Utama Tahunan Increase/(Decrease) Employee Benefits Liability Key Assumptions
31 Desember 2025 December 31, 2025
Tingkat diskonto 10/(10) basis poin/basis points (4.508)/5.194 Discount rate
Tingkat kenaikan gaji 10/(10) basis poin/basis points 5.121/(4.530) Salary increase rate
31 Desember 2024 December 31, 2024
Tingkat diskonto 10/(10) basis poin/basis points (3.837)/4.400 Discount rate
Tingkat kenaikan gaji 10/(10) basis poin/basis points 4.361/(3.874) Salary increase rate
Analisis sensitivitas di atas telah ditentukan The sensitivity analyses above have been
berdasarkan suatu metode yang mengekstrapolasi determined based on a method that extrapolates
dampak pada kewajiban imbalan pasti sebagai the impact on the defined benefit obligation as
akibat dari perubahan yang wajar atas asumsi a result of reasonable changes in key
utama yang terjadi pada akhir periode pelaporan. assumptions occurring at the end of the reporting
Analisis sensitivitas didasarkan pada perubahan period. The sensitivity analyses are based on
asumsi yang signifikan, dengan menjaga agar a change in a significant assumption, keeping all
semua asumsi lainnya tetap konstan. Analisis other assumptions constant. The sensitivity
sensitivitas mungkin tidak mewakili perubahan analyses may not be representative of an actual
aktual dalam kewajiban imbalan pasti karena kecil change in the defined benefit obligation as it is
kemungkinannya bahwa perubahan asumsi akan unlikely that changes in assumptions would occur
terjadi secara terpisah satu sama lain. in isolation from one another.
Pembayaran kontribusi yang diharapkan dari The following payments are expected
kewajiban imbalan kerja pada tahun mendatang contributions to the benefit obligation in future
adalah sebagai berikut: years:
2025 2024
Dalam 12 bulan mendatang 6.520 4.183 Within the next 12 month
Antara 1 dan 2 tahun 4.551 5.862 Between 1 and 2 years
Antara 2 dan 5 tahun 15.446 16.842 Betweem 2 and 5 years
Lebih dari 5 tahun 682.294 684.615 Over 5 years
Total 708.811 711.502 Total
Durasi rata-rata dari kewajiban imbalan kerja pada The average duration of the benefit obligation as
tanggal 31 Desember 2025 adalah 17,73 tahun of December 31, 2025 was 17.73 years (2024:
(2024: 18,07 tahun). 18.07 years).
85
Page 514
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
22. MODAL SAHAM 22. CAPITAL STOCK
Rincian pemegang saham Perusahaan dan The Company’s shareholders and their percentage
persentase kepemilikannya pada tanggal of ownership as of December 31, 2025 are as
31 Desember 2025 adalah sebagai berikut: follows:
Jumlah Modal
Ditempatkan
Dan Disetor
Penuh/ Persentase
Number of Kepemilikan/
Shares Issued Percentage Jumlah/
Pemegang Saham and Fully Paid of Ownership Amount Shareholders
PT Samator 1.080.693.020 35,24% 540.346 PT Samator
Matrix Company 988.405.380 32,23% 494.203 Matrix Company
PT Aneka Mega Energi 459.999.000 15,00% 229.999 PT Aneka Mega Energi
PT Saratoga Investama Sedaya 306.666.000 10,00% 153.333 PT Saratoga Investama Sedaya
Sigit Purwanto 350.900 0,01% 176 Sigit Purwanto
Ferryawan Utomo 211.400 0,01% 106 Ferryawan Utomo
Nini Liemijanto 152.000 0,01% 76 Nini Liemijanto
Noni Mulianti 98.200 0,00% 49 Noni Mulianti
Budi Susanto 84.600 0,00% 42 Budi Susanto
Masyarakat 229.999.500 7,50% 115.000 Public
Total 3.066.660.000 100% 1.533.330 Total
Rincian pemegang saham Perusahaan dan The Company’s shareholders and their percentage
persentase kepemilikannya pada tanggal of ownership as of December 31, 2024 are as
31 Desember 2024 adalah sebagai berikut: follows:
Jumlah Modal
Ditempatkan
Dan Disetor
Penuh/ Persentase
Number of Kepemilikan/
Shares Issued Percentage Jumlah/
Pemegang Saham and Fully Paid of Ownership Amount Shareholders
PT Samator 1.080.693.020 35,24% 540.346 PT Samator
Matrix Company 998.181.820 32,55% 499.091 Matrix Company
PT Aneka Mega Energi 459.999.000 15,00% 229.999 PT Aneka Mega Energi
PT Saratoga Investama Sedaya 306.666.000 10,00% 153.333 PT Saratoga Investama Sedaya
Nini Liemijanto 25.200 0,00% 13 Nini Liemijanto
Octavianus Santoso Rastanto 9.700 0,00% 5 Octavianus Santoso Rastanto
Masyarakat 221.085.260 7,21% 110.543 Public
Total 3.066.660.000 100% 1.533.330 Total
23. DIVIDEN KAS 23. CASH DIVIDENDS
Pada Rapat Umum Pemegang Saham tahunan At the Annual General Meeting of Shareholders
tanggal 24 Juni 2024, telah disetujui untuk dated June 24, 2024, it was unanimously agreed to
membayarkan dividen tunai atas laba bersih tahun declare cash dividends from the 2023 net income
buku 2023 sebesar Rp33.120 (Rp10,8 per saham) amounting to Rp33,120 (Rp10.8 per share) which
yang pembayarannya dilakukan pada tanggal was paid on July 25, 2024, respectively (Note 26).
25 Juli 2024 (Catatan 26).
Pada Rapat Umum Pemegang Saham tahunan At the Annual General Meeting of Shareholders
tanggal 13 Juni 2025, telah disetujui untuk dated June 13, 2025, it was unanimously agreed to
membayarkan dividen tunai atas laba bersih tahun declare cash dividends from the 2024 net income
buku 2024 sebesar Rp26.252 (Rp8,6 per saham) amounting to Rp26,252 (Rp8.6 per share) which
yang pembayarannya dilakukan pada tanggal paid on July 16, 2025, respectively (Note 26).
16 Juli 2025 (Catatan 26).
86
Page 515
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
24. TAMBAHAN MODAL DISETOR 24. ADDITIONAL PAID-IN CAPITAL
Rincian akun pada tanggal 31 Desember 2025 dan The detail of December 31, 2025 and December 31,
31 Desember 2024 adalah sebagai berikut: 2024 are as follow:
Jumlah/
Amount
Tambahan modal disetor 3.381 Additional paid-in capital
Selisih nilai transaksi ekuitas Difference in value of equity transactions
dengan pihak nonpengendali (80.940) with non-controlling interest
Penerbitan saham melalui penawaran Issuance of shares through intial
umum perdana kepada masyarakat 459.996 public offering
Biaya emisi efek (32.000) Share issuance costs
Selisih antara harga pengalihan Difference between transfer price
dengan harga perolehan and buy back acquisition price :
buy back :
2022 2.236 2022
2023 17.348 2023
Total 370.021 Total
Pada tanggal 17 Desember 2018, Perusahaan On December 17, 2018, the Company had acquired
melakukan akuisisi 24,9% kepemilikan saham 24.9% share ownership in SGI from PT Samator.
SGI dari PT Samator dengan harga pengalihan The transfer price amounting to Rp328,680. The
sebesar Rp328.680. Selisih harga pengalihan difference between the cash consideration and the
dengan nilai buku aset neto SGI sebesar Rp80.940 book value of the net assets of SGI amounting to
dicatat oleh Perusahaan dan disajikan sebagai Rp80,940 was recognized by the Company as
“Tambahan Modal Disetor” karena merupakan “Additional Paid-In Capital” since this is
transaksi antar entitas yang berada di bawah a transaction among entities under common control.
pengendalian bersama.
25. SELISIH KURS DARI TAMBAHAN MODAL 25. DIFFERENCES IN FOREIGN EXCHANGE FROM
DISETOR ADDITIONAL PAID-IN CAPITAL
Selisih kurs dari tambahan modal disetor Differences in foreign exchange from additional
merupakan selisih antara nilai tukar Rupiah dan paid-in capital is differences exchange between
Dolar Amerika Serikat yang tertera pada Anggaran Rupiah and United States Dollar which is stated on
Dasar Perusahaan dan nilai tukar yang terjadi pada Article of Association of the Company and value
saat modal disetor. Rincian selisih kurs dari capital. The details of differences in foreign
tambahan modal disetor pada taanggal exchange from additional paid-in capital as of
31 Desember 2025 dan 31 Desember 2024 adalah December 31, 2025 and December 31, 2024 are as
sebagai berikut: follows:
Nilai per Lembar
Saham (Setara Jumlah Modal
Dengan)/ Disetor Penuh
Par value (Lembar)/
per Share Number of Shares Jumlah/
(Equivalent As) Fully Paid (Share) Amount
Nilai setoran modal 2.408 12.500 30.100 Capital value contribution
Nilai nominal saham (1.000) (12.500) (12.500) Par value of share
Differences in foreign
Selisih kurs dari tambahan exchange from additional
modal disetor 1.408 - 17.600 paid-in capital
87
Page 516
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
26. SALDO LABA 26. RETAINED EARNINGS
a. Dicadangkan a. Appropriated
2025 2024
Saldo awal 40.000 35.000 Beginning balance
Pembentukan dana cadangan 5.000 5.000 Appropoation of reserve
Total 45.000 40.000 Ending balance
Dalam rangka memenuhi Undang-Undang In compliance with Corporate Law No. 40 year
Perseroan Terbatas No. 40 tahun 2007, yang 2007, which requires the Company to set aside,
mengharuskan Perusahaan secara bertahap on a gradual basis, an amount equivalent
mencadangkan sekurang-kurangnya 20% dari to at least 20% of their issued and fully paid
modal ditempatkan dan disetor penuh sebagai capital stock as appropriation reserve, the
cadangan dana umum, para pemegang saham shareholders had approved the partial
menyetujui pencadangan sebagian dari saldo appropriation of the Entity’s retained earnings
laba Entitas. as appropriation reserve.
Berdasarkan Rapat Umum Pemegang Saham Based on Annual General Shareholder Meeting
Tahunan (RUPST) tanggal 13 Juni 2025 yang dated June 13, 2025 as stated in Notarial Deed
telah diaktakan dengan Akta Notaris Ira of Ira Sudjono S.H., M.Hum., M.Kn., M.M.,
Sudjono S.H., M.Hum., M.Kn., M.M., M.SI., M.SI., No. 28, the Entity decided to set aside
No. 28, Entitas memutuskan untuk menyisihkan Rp5,000 of income for the year 2024 as an
Rp5.000 dari laba tahun 2024 sebagai appropriation reserve in accordance with the
cadangan sesuai dengan Undang-Undang Corporate Law.
Perseroan Terbatas.
Berdasarkan Rapat Umum Pemegang Saham Based on Annual General Shareholder Meeting
Tahunan (RUPST) tanggal 24 Juni 2024 yang dated June 24, 2024 as stated in Notarial Deed
telah diaktakan dengan Akta Notaris Ira of Ira Sudjono S.H., M.Hum., M.Kn., M.M.,
Sudjono S.H., M.Hum., M.Kn., M.M., M.SI., M.SI., No. 159, the Entity decided to set aside
No. 159, Entitas memutuskan untuk Rp5,000 of income for the year 2023 as an
menyisihkan Rp5.000 dari laba tahun 2023 appropriation reserve in accordance with the
sebagai cadangan sesuai dengan Undang- Corporate Law.
Undang Perseroan Terbatas.
b. Belum dicadangkan b. Unappropriated
2025 2024
Saldo awal 838.789 771.962 Beginning balance
Pembentukan dana cadangan (5.000) (5.000) Appropoation of reserve
Laba penghasilan Comprehensive income for
komprehensif tahun berjalan 58.379 104.947 the year
Dividen kas (Catatan 23) (26.252) (33.120) Cash dividends (Note 23)
Saldo Akhir 865.916 838.789 Ending balance
88
Page 517
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
27. PENGHASILAN KOMPREHENSIF LAIN 27. OTHER COMPREHENSIVE INCOME
Rincian penghasilan komprehensif lain pada The details of other comprehensive income in the
laporan posisi keuangan konsolidasian adalah consolidated statement of financial position are as
sebagai berikut: follows:
2025 2024
Saldo awal 894.329 912.132 Beginning balance
Mutasi tahun berjalan: Movement for the year:
Pengukuran kembali liabilitas Re-measurement of
imbalan kerja (5.832) (5.694) employee benefits liability
Pajak penghasilan terkait 1.283 1.253 Related income tax
Surplus revaluasi 34.318 Surplus revlauation
Penyesuaian surplus revaluasi - (13.362) Adjustment on revaluation surplus
Saldo akhir 924.098 894.329 Ending balance
28. KEPENTINGAN NONPENGENDALI 28. NON-CONTROLLING INTERESTS
Akun kepentingan nonpengendali terdiri dari: Non-controlling interests account consists of:
2025 2024
PT Samator Gas Industri 31.911 33.375 PT Samator Gas Industri
PT Ruci Gas 38.825 34.888 PT Ruci Gas
PT Krakatau Samator 20.518 21.218 PT Krakatau Samator
Total 91.254 89.481 Total
Total penghasilan komprehensif tahun berjalan Total comprehensive income for the year
yang dapat diatribusikan kepada kepentingan attributable to non-controlling interests:
nonpengendali:
2025 2024
PT Samator Gas Industri 3.365 4.286 PT Samator Gas Industri
PT Ruci Gas 2.195 2.148 PT Ruci Gas
PT Krakatau Samator (769) (1.281) PT Krakatau Samator
Total 4.791 5.153 Total
29. PENDAPATAN DARI KONTRAK DENGAN 29. REVENUE FROM CONTRACT WITH CUSTOMER
PELANGGAN
Rincian penjualan neto adalah sebagai berikut: The details of net sales are as follows:
2025 2024
Produk gas 2.804.439 2.688.151 Gas product
Jasa dan peralatan 204.364 219.524 Equipment and service
Total 3.008.803 2.907.675 Total
89
Page 518
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
29. PENDAPATAN DARI KONTRAK DENGAN 29. REVENUE FROM CONTRACT WITH CUSTOMER
PELANGGAN (lanjutan) (continued)
Rincian penjualan berdasarkan pelanggan adalah The details of sales based on customers are as
sebagai berikut: follows:
2025 2024
Pihak ketiga 2.859.129 2.772.743 Third parties
Pihak berelasi (Catatan 36h) 149.674 134.932 Related parties (Note 36h)
Total 3.008.803 2.907.675 Total
Tidak terdapat penjualan yang melebihi 10% dari There are no sales which exceed 10% of total net
jumlah penjualan neto untuk tahun-tahun yang sales for the years ended December 31, 2025 and
berakhir pada tanggal 31 Desember 2025 dan 31 December 31, 2024. All sales represent the local
Desember 2024. Seluruh penjualan merupakan sales, therefore, the Group did not disclose
penjualan lokal, sehingga Grup tidak melaporkan geographical segment information separately.
informasi segmen geografis secara terpisah.
Persentase penjualan produk gas adalah The percentage of sales of gas product at 93% and
masing-masing sebesar 93% dan 92% dari 92% from net sales for the years ended December
penjualan neto untuk tahun-tahun yang berakhir 31, 2025 and December 31, 2024, respectively.
pada tanggal 31 Desember 2025 dan 31 Desember
2024.
30. BEBAN POKOK PENJUALAN 30. COST OF GOODS SOLD
Rincian beban pokok penjualan adalah sebagai The details of cost of goods sold are as follows:
berikut:
2025 2024
Persediaan barang jadi dan Finished goods and
barang dagangan merchandise inventory
Awal tahun 201.402 192.939 At beginning of year
Pembelian - net 213.445 321.099 Purchases - net
Akhir tahun (149.325) (201.402) At end of year
Total beban pokok penjualan Total cost of goods sold of finished goods
barang jadi dan barang dagangan 265.522 312.636 and merchandise inventory
Pemakaian bahan baku 80.888 76.292 Raw materials used
Tenaga kerja langsung 63.715 64.010 Direct labor
Beban pabrikasi 1.101.980 1.052.337 Manufacturing overhead
Instalasi 115.655 130.426 Installation
Beban pokok penjualan 1.627.760 1.635.701 Cost of goods sold
Pembelian kepada pemasok yang melebihi 10% dari Purchases to suppliers which exceed 10% of total
jumlah pembelian untuk tahun-tahun yang berakhir purchases for the years ended December 31, 2025
pada 31 Desember 2025 dan 31 Desember 2024 and Desember 31, 2024 were purchases from
adalah pembelian kepada PT Samator. PT Samator.
Persentase beban pokok penjualan untuk produk The percentage of total cost of goods sold for gas
gas adalah masing-masing sebesar 93% dan 92% product amounting to 93% and 92% from cost of
dari beban pokok penjualan untuk tahun-tahun yang goods sold for the years ended December 31, 2025
berakhir pada tanggal 31 Desember 2025 dan and December 31, 2024, respectively.
31 Desember 2024.
90
Page 519
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
31. BEBAN PENJUALAN 31. SELLING EXPENSES
Rincian beban penjualan adalah sebagai berikut: The details of selling expenses are as follows:
2025 2024
Distribusi 246.971 213.971 Distribution
Gaji dan tunjangan 89.892 79.208 Salaries and wages
Penyusutan aset tetap (Catatan 10) 87.875 82.816 Depreciation of fixed assets (Note 10)
Administrasi 59.234 58.565 Administration
Perbaikan dan pemeliharaan 55.049 47.223 Repairs and maintenance
Perjalanan dinas 13.674 12.700 Travelling expenses
Listrik dan energi 6.809 7.129 Electricity and energy
Lain-lain (dibawah Rp1.000) 51.007 48.005 Others (below Rp1.000)
Total 610.511 549.617 Total
32. BEBAN UMUM ADMINISTRASI 32. GENERAL ADMINISTRATIVE EXPENSES
Rincian beban umum dan administrasi adalah The details of general and administrative are as
sebagai berikut: follows:
2025 2024
Gaji dan tunjangan 138.283 152.069 Salaries and wages
Administrasi 71.599 59.229 Administrative
Penyusutan aset tetap (Catatan 10) 51.389 46.917 Depreciation of fixed assets (Note 10)
Telepon, listrik dan air 21.532 17.082 Telephone, electricity and water
Amortisasi lisensi 9.553 4.000 Amortizationon of licensed
Imbalan kerja 9.023 6.726 Employee benefits
Perbaikan dan pemeliharaan 6.870 8.080 Repairs and maintenance
Lain-lain (dibawah Rp1.000) 50.845 40.844 Others (below Rp1.000)
Total 359.094 334.947 Total
33. PENGHASILAN (BEBAN) LAIN - NETO 33. OTHER INCOME (EXPENSES) - NET
Rincian penghasilan lain, neto adalah sebagai The details of other income - net are as follows:
berikut:
2025 2024
Gain on disposal of
Laba penjualan aset tetap (Catatan 10) 4.771 2.866 fixed assets (Note 10)
Laba selisih kurs - neto 110 4.757 Gain on foreign exchange - net
Fee manajemen (10.379) (10) Management fee
Beban pajak (2.045) (2.336) Tax expenses
Amortisasi laba ditangguhkan
atas transaksi jual dan Amortized of deferred gain
sewa-balik aset hak-guna on sale and leaseback transaction of
(Catatan 18) - 995 right-of-use assets (Notes 18)
Lain-lain (dibawah Rp2.000) (2.857) 12.481 Others (below Rp2,000)
Neto (10.400) 18.753 Net
91
Page 520
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
34. PENGHASILAN KEUANGAN - NETO 34. FINANCE INCOME - NET
2025 2024
Penghasilan bunga atas Interest income from
kas dan setara kas 18.149 25.954 cash and cash equivalents
Pajak final atas penghasilan bunga (2.984) (4.620) Final tax on interest income
Lain-lain (dibawah Rp1.000) - 1.740 Others (below Rp1,000)
Neto 15.165 23.074 Net
35. BEBAN KEUANGAN 35. FINANCE EXPENSES
Akun ini merupakan pembebanan bunga yang This account represents interest expense arising
berasal dari: from:
2025 2024
Utang bank 221.963 186.977 Bank loans
Utang obligasi dan bagi hasil sukuk 73.533 109.328 Bonds payable and sukuk profit sharing
Liabilitas sewa 16.935 12.808 Lease liabilities
Utang lembaga keuangan 476 483 Financial institutions loans
Lain-lain 13.032 4.582 Miscellaneous
Total 325.939 314.178 Total
Termasuk dalam beban bunga atas utang bank Included in interest expense on bank loan is the
adalah amortisasi biaya transaksi terkait dengan amortization of transaction cost related to the rolled
perpanjangan fasilitas utang bank untuk tahun yang over of bank loan facilities for the years ended
berakhir pada tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024 amounting to
masing-masing sebesar Rp14.971 dan Rp1.712. Rp14,971 and Rp1,712, respectively.
Termasuk dalam beban bunga atas utang obligasi Included in the interest expense on bonds payable
adalah amortisasi atas beban emisi ditangguhkan is the amortization of deferred issuance cost for the
untuk tahun yang berakhir pada tanggal years ended December 31, 2025 and 2024
31 Desember 2025 dan 2024 masing-masing amounting to Rp1,926 and Rp3,104, respectively
sebesar Rp1.926 dan Rp3.104. (Catatan 20). (Note 20).
92
Page 521
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
36. SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN 36. SIGNIFICANT BALANCES AND TRANSACTIONS
PIHAK-PIHAK BERELASI WITH RELATED PARTIES
Sifat hubungan dan jenis transaksi dengan pihak- The nature of relationship and transactions with
pihak berelasi adalah sebagai berikut: related parties are as follows:
Pihak-pihak Berelasi/ Sifat Hubungan/
No. Related Parties Nature of Relationship Sifat Transaksi/Nature of Transactions
1. PT Aneka Mega Energi Pemegang saham entitas Piutang usaha dari penjualan,
piutang lain-lain dari transaksi keuangan,
uang muka dari pembelian aset tetap, utang usaha dari
pembelian, utang lain-lain dari transaksi
pembelian aset tetap.
Shareholder of the entity Trade receivable from sales, other receivable from
finance transactions, advance payments
from purchases of fixed assets, trade payable
from purchases, other payables
from purchases of fixed assets transactions.
2. PT Dwi Setia Gas Manajemen sama Piutang usaha dari penjualan, piutang lain-lain dan utang
usaha dari pembelian
Same management Trade receivable from sales, other receivables and trade
payable from purchases.
3. PT Paladium Energi Industri Manajemen sama Beban dibayar di muka dari sewa aset tetap,
utang usaha dari pembelian, utang lain-lain
dari transaksi keuangan.
Same management Prepaid expenses from rental of fixed assets,
trade payable from purchases, other payable
from financial transaction
4. PT Sandana Arohera Pemegang saham dan Utang lain-lain dari transaksi jasa
manajemen sama
Same shareholders and Other payables from service transaction
management
5. PT Sandana Baswara Gas Pemegang saham dan Piutang usaha dari penjualan dan utang
manajemen sama usaha dari pembelian
Same shareholders and Trade receivable from sales and trade
management payable from purchasing
6. PT Samator Pemegang saham entitas Piutang usaha dari penjualan, piutang lain-
lain dari transaksi keuangan, liabilitas sewa
dari sewa aset tetap, beban dibayar di muka
dari sewa aset tetap, uang muka pembelian
utang usaha dari pembelian,
utang lain-lain dari transaksi keuangan
Shareholder of the entity Trade receivable from sales, others
receivable from financial transaction, lease
liabilities from rent of fixed assets, prepaid
expense from rent of fixed assets, advance payments,
trade payable from purchases,
other payables from financial transactions
7. PT Samator Pharmaceutical Manajemen sama Piutang usaha dari transaksi penjualan,
piutang lain-lain dari transaksi keuangan dan
utang usaha dari pembelian
Same management Trade receivables from sales transaction,
other receivable from financial transaction
and trade payable from purchases.
93
Page 522
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
36. SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN 36. SIGNIFICANT BALANCES AND TRANSACTIONS
PIHAK-PIHAK BERELASI (lanjutan) WITH RELATED PARTIES (continued)
Sifat hubungan dan jenis transaksi dengan pihak- The nature of relationship and transactions with
pihak berelasi adalah sebagai berikut: (lanjutan) related parties are as follows: (continued)
Pihak-pihak Berelasi/ Sifat Hubungan/
No. Related Parties Nature of Relationship Sifat Transaksi/Nature of Transactions
8. PT Samator Taiyo Nippon Manajemen sama Piutang usaha dari penjualan dan utang usaha dari
Sanso Indonesia pembelian
Same management Trade receivable from sales and trade payable from
purchasing
9. PT Sandana Pemegang saham dan Piutang usaha dari penjualan, piutang lain-
manajemen sama lain dari transaksi keuangan, uang muka dari
jasa instalasi aset, utang usaha dari
transaksi pembelian dan utang lain-lain
Same shareholders and Trade receivable from sales, other
management receivable from financial transactions,
advance payments from asset installation service,
trade payable from purchases and other payables
10. PT Sandana Jaya Permai Pemegang saham dan Piutang lain-lain dari jasa konstruksi, utang usaha
manajemen sama dari pembelian dan uang muka pembelian
Same shareholders and Other receivables from construction services,
management trade payable from purchases and advance payments
11. PT Sandana Multigas Pemegang saham dan Piutang usaha dari penjualan, piutang lain-
manajemen sama lain dari transaksi keuangan dan utang
usaha dari pembelian
Same shareholders and Trade receivable from sales, other
management receivables from financial transactions and trade
payable from purchasing.
12. PT Samator Tomoe Pemegang saham dan Piutang usaha dari penjualan dan utang usaha dari
manajemen sama pembelian, piutang lain-lain dan utang lain-lain
dari transaksi keuangan
Same shareholders and Trade receivable from sales and utility transactions,
management trade payable from purchasing, other receivables
and other payables from financial transactions
13. PT Samator Wase Gas Pemegang saham dan Piutang usaha dari penjualan, utang usaha
manajemen sama dari pembelian, piutang lain-lain dan utang lain-lain
Same shareholders and Trade receivable from sales, trade payables
management from purchases, other receivables and other payables
14. PT Samator Intiperoksida Manajemen sama Piutang usaha dari penjualan, piutang lain-
lain dari biaya operasional yang telah dibayar
terlebih dahulu oleh SGI, Entitas Anak,
utang usaha dari pembelian
Same management Trade receivable from sales, other receivable
from operating expenses which were paid in
advance by SGI, Subsidiary, trade payable
from purchasing
94
Page 523
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
36. SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN 36. SIGNIFICANT BALANCES AND TRANSACTIONS
PIHAK-PIHAK BERELASI (lanjutan) WITH RELATED PARTIES (continued)
Sifat hubungan dan jenis transaksi dengan pihak- The nature of relationship and transactions with
pihak berelasi adalah sebagai berikut: (lanjutan) related parties are as follows: (continued)
Pihak-pihak Berelasi/ Sifat Hubungan/
No. Related Parties Nature of Relationship Sifat Transaksi/Nature of Transactions
15. PT Samator Land Pemegang saham dan Piutang usaha dari transaksi penjualan,
manajemen sama utang usaha dari pembelian, utang lain-lain
dari transaksi jasa dan penjualan
Same shareholders and Trade receivables from sales transaction,
management trade payable from purchases, other
payables from service transaction and sales.
16. Arief Harsono Pemegang saham entitas Liabilitas sewa dari sewa aset tetap
Shareholder of the entity Lease liabilities from rent of fixed assets
17. Rachmat Harsono Pemegang saham entitas Beban dibayar di muka dari sewa aset tetap
Shareholder of the entity Prepaid expenses from rental of fixed assets
18. PT Satyadhika Bakti Pemegang saham dan Liabilitas sewa dari transaksi sewa pembiayaan
manajemen sama
Same shareholders and Lease liabilities from finance lease
management
19. PT UGM Samator Pendidikan Pemegang saham dan Utang usaha dari jasa pemeliharaan dan
manajemen sama utang lain-lain dari sewa
Same shareholders and Trade Payable from service transaction and
Other payables from rent
management
20. PT Sandana Adi Prakarsa Pemegang saham dan Piutang usaha dari penjualan dan utang usaha
manajemen sama dari pembelian
Same shareholders and Trade receivable from sales and trade
management payable from purchases
21. PT Samator Education Pemegang saham dan Utang lain-lain dari biaya pelatihan dan utang usaha
manajemen sama dari pembelian
Same shareholders and Other payable from training expenses and trade
management payable from purchases
22. PT Samator Bola Voli Indonesia Pemegang saham dan Piutang lain-lain dari transaksi keuangan,
manajemen sama utang lain-lain dari CSR pembinaan olahraga
Same shareholders and Other receivables from financial transaction
management and Other payable from sport choaching and
Sponshorship
23. PT Samator Wase Mynitrogen Pemegang saham dan Piutang usaha dari penjualan
manajemen sama
Same shareholders and Trade receivable from sales
management
95
Page 524
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
36. SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN 36. SIGNIFICANT BALANCES AND TRANSACTIONS
PIHAK-PIHAK BERELASI (lanjutan) WITH RELATED PARTIES (continued)
Sifat hubungan dan jenis transaksi dengan pihak- The nature of relationship and transactions with
pihak berelasi adalah sebagai berikut: (lanjutan) related parties are as follows: (continued)
Pihak-pihak Berelasi/ Sifat Hubungan/
No. Related Parties Nature of Relationship Sifat Transaksi/Nature of Transactions
24. PT Samudera Biru Internasional Pemegang saham dan Piutang lain-lain dari transaksi keuangan
manajemen sama
Same shareholders and Other receivables from financial transaction
management
25. PT Arohera Pemegang saham dan Piutang usaha dari penjualan, piutang lain-
manajemen sama lain dari penjualan aset tetap, uang muka dari
pembelian barang, utang usaha dari
pembelian dan utang lain-lain dari transaksi
reimburse
Same shareholders and Trade receivable from sales, other
management receivables from disposal of fixed assets,
advance payment for purchases of goods,
trade payable from purchases and other
payable from reimbursement transaction.
26. PT Sandana Istana Multigas Pemegang saham dan Piutang usaha dari penjualan, piutang lain-
manajemen sama lain dari penjualan aset tetap, utang usaha
dari pembelian
Same shareholders and Trade receivable from sales, other
management receivables from disposal of fixed assets,
trade payable from purchases.
27. PT Udiana Bina Gas Industri Pemegang saham dan Piutang usaha dari penjualan dan
manajemen sama utang usaha dari pembelian,
piutang lain-lain dari transaksi keuangan,
utang lain-lain dari transaksi keuangan
Same shareholders and Trade receivable from sales and trade
management payable from purchases, other receivables
from financial transactions,
other payable from financial transaction
28. PT Samator Logistik Internusa Pemegang saham dan Piutang usaha dari penjualan, utang usaha dari
manajemen sama pembelian
Same shareholders and Trade receivable from sales, trade payable from
management purchases
29. PT Krakatau Industrial Estate Pemegang saham dan Utang lain-lain dari transaksi jasa
Cilegon manajemen sama
Same shareholders and Other payables from service transaction.
management
30. Yayasan Badan Pengelolaan Pemegang saham dan Utang lain-lain dari transaksi jasa
Kesejahteraan Krakatau Steel manajemen sama
Same shareholders and Other payables from service transaction.
management
96
Page 525
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
36. SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN 36. SIGNIFICANT BALANCES AND TRANSACTIONS
PIHAK-PIHAK BERELASI (lanjutan) WITH RELATED PARTIES (continued)
a. Piutang usaha a. Trade receivables
2025 %*) 2024 %*)
PT Samator 82.468 0,97 56.579 0,71 PT Samator
PT Aneka Mega Energi 52.048 0,62 50.854 0,64 PT Aneka Mega Energi
PT Sandana 9.205 0,11 9.095 0,11 PT Sandana
PT Sandana Baswara Gas 7.101 0,08 5.710 0,07 PT Sandana Baswara Gas
PT Samator Wase Gas 4.779 0,06 5.032 0,06 PT Samator Wase Gas
PT Sandana Istana Multigas 3.377 0,04 2.333 0,03 PT Sandana Istana Multigas
PT Samator Taiyo Nippon PT Samator Taiyo Nippon
Sanso Indonesia 3.120 0,04 2.337 0,03 Sanso Indonesia
PT Sandana Adi Prakarsa 2.650 0,03 1.987 0,02 PT Sandana Adi Prakarsa
PT Sandana Multigas 2.390 0,03 2.299 0,03 PT Sandana Multigas
PT Dwi Setia Gas 1.705 0,02 1.528 0,02 PT Dwi Setia Gas
PT Samator Intiperoksida 634 0,01 1.261 0,02 PT Samator Intiperoksida
PT Udiana Bina Gas Industri 449 0,01 506 0,01 PT Udiana Bina Gas Industri
PT Samator Tomoe 134 0,00 157 0,00 PT Samator Tomoe
PT Arohera 308 0,00 492 0,01 PT Arohera
PT Samator Land 29 0,00 29 0,00 PT Samator Land
PT Samator Logistik Internusa 24 0,00 48 0,00 PT Samator Logistik Internusa
PT Samator Pharmaceutical 7 0,00 4 0,00 PT Samator Pharmaceutical
PT Samator Wase Mynitrogen - - 3 0,00 PT Samator Wase Mynitrogen
Sub-total 170.428 2,03 140.254 1,76 Sub-total
Cadangan kerugian
penurunan nilai (10.233) 0,12 (6.925) 0,09 Allowance for impairment losses
Total 160.195 1,89 133.329 1,67 Total
*) Persentase terhadap total aset *) Percentage to total assets
b. Piutang lain-lain b. Other receivables
2025 %*) 2024 %*)
PT Sandana 19.325 0,23 21.266 0,27 PT Sandana
PT Samator 12.792 0,15 10.069 0,13 PT Samator
PT Samator Land 6.300 0,07 - - PT Samator Land
PT Satya Mandiri Motor 1.300 0,02 - - PT Satya Mandiri Motor
PT Sandana Jaya Permai 846 0,01 846 0,01 PT Sandana Jaya Permai
PT Samator Intiperoksida 203 0,00 236 0,00 PT Samator Intiperoksida
PT Aneka Mega Energi 144 0,00 - - PT Aneka Mega Energi
PT Arohera 122 0,00 955 0,01 PT Arohera
PT Udiana Bina Gas Industri 48 0,00 7 0,00 PT Udiana Bina Gas Industri
PT Sandana Multigas 41 0,00 6 0,00 PT Sandana Multigas
PT Samator CNU 33 0,00 - - PT Samator CNU
PT Samator Tomoe 22 0,00 - - PT Samator Tomoe
PT Samator Pharmaceutical 5 0,00 10 0,00 PT Samator Pharmaceutical
PT Dwi Setia Gas 1 0,00 1 0,00 PT Dwi Setia Gas
PT Samator Wase Gas 1 0,00 1 0,00 PT Samator Wase Gas
PT Samudera Biru Internasional - 0,00 17 0,00 PT Samudera Biru Internasional
PT Sandana Istana Multigas - - 1 0,00 PT Sandana Istana Multigas
Total 41.183 0,49 33.415 0,42 Total
*) Persentase terhadap total aset *) Percentage to total assets
97
Page 526
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
36. SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN 36. SIGNIFICANT BALANCES AND TRANSACTIONS
PIHAK-PIHAK BERELASI (lanjutan) WITH RELATED PARTIES (continued)
Saldo dan transaksi dengan pihak berelasi adalah Balances and transactions with related parties are
sebagai berikut: (lanjutan) as follows: (continued)
c. Biaya dibayar di muka c. Prepaid expenses
2025 %*) 2024 %*)
PT Samator 12.615 0,15 8.535 0,11 PT Samator
PT Paladium Energi Industri 609 0,01 698 0,01 PT Paladium Energi Industri
Arief Harsono 89 0,00 - - Arief Harsono
Rachmat Harsono 27 0,00 89 0,00 Rachmat Harsono
Total 13.340 0,16 9.322 0,12 Total
*) Persentase terhadap total aset *) Percentage to total assets
d. Uang muka pembelian d. Advance payments
2025 %*) 2024 %*)
PT Aneka Mega Energi 54.137 0,64 41.744 0,52 PT Aneka Mega Energi
PT Samator 10.905 0,13 23.448 0,29 PT Samator
PT Sandana 8.172 0,10 6.135 0,08 PT Sandana
PT Samator Land 5.500 0,07 4.008 0,05 PT Samator Land
PT Arohera 776 0,01 5.017 0,06 PT Arohera
PT Sandana Jaya Permai 17 0,00 19 0,00 PT Sandana Jaya Permai
PT Sandana Istana Multigas - - 6 0,00 PT Sandana Istana Multigas
Total 79.507 0,94 80.377 1,00 Total
*) Persentase terhadap total aset *) Percentage to total assets
e. Utang Usaha e. Trade Payables
2025 %*) 2024 %*)
PT Sandana 22.724 0,49 17.971 0,43 PT Sandana
PT Aneka Mega Energi 4.203 0,09 2.282 0,05 PT Aneka Mega Energi
PT Samator 3.062 0,07 5.200 0,12 PT Samator
PT Samator Taiyo Nippon PT Samator Taiyo Nippon
Sanso Indonesia 2.967 0,06 763 0,02 Sanso Indonesia
PT Samator Land 2.813 0,06 346 0,01 PT Samator Land
PT Arohera 1.645 0,04 9.350 0,22 PT Arohera
PT Sandana Adi Prakarsa 1.068 0,02 1.409 0,03 PT Sandana Adi Prakarsa
PT Samator Tomoe 945 0,02 1.108 0,03 PT Samator Tomoe
PT Sandana Baswara Gas 853 0,02 1.405 0,03 PT Sandana Baswara Gas
PT Paladium Energi Industri 313 0,01 217 0,01 PT Paladium Energi Industri
PT Sandana Istana Multigas 187 0,00 809 0,02 PT Sandana Istana Multigas
PT Samator Wase Gas 110 0,00 258 0,01 PT Samator Wase Gas
PT Dwi Setia Gas 41 0,00 49 0,00 PT Dwi Setia Gas
PT Sandana Jaya Permai 13 0,00 15 0,00 PT Sandana Jaya Permai
PT Sandana Multigas 9 0,00 94 0,00 PT Sandana Multigas
PT Udiana Bina Gas Industri 6 0,00 - - PT Udiana Bina Gas Indust
PT Samator Pharmaceutical - - 53 0,00 PT Samator Pharmaceutical
PT Samator Logistik Internusa - - 37 0,00 PT Samator Logistik Internusa
PT Udiana Bina Gas Industri - - 14 0,00 PT Udiana Bina Gas Industri
PT Samator Intiperoksida - - 13 0,00 PT Samator Intiperoksida
Total 40.959 0,89 41.393 0,98 Total
*) Persentase terhadap total liabilitas *) Percentage to total liabilities
98
Page 527
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
36. SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN 36. SIGNIFICANT BALANCES AND TRANSACTIONS
PIHAK-PIHAK BERELASI (lanjutan) WITH RELATED PARTIES (continued)
Saldo dan transaksi dengan pihak berelasi adalah Balances and transactions with related parties are
sebagai berikut: (lanjutan) as follows: (continued)
f. Utang lain-lain f. Other payables
2025 %*) 2024 %*)
Lancar: Current:
PT Krakatau Industrial PT Krakatau Industrial
Estate Cilegon 31.724 0,69 31.724 0,75 Estate Cilegon
PT Aneka Mega Energi 3.831 0,08 714 0,02 PT Aneka Mega Energi
PT Arohera 2.078 0,05 440 0,01 PT Arohera
PT Samator 1.324 0,03 1.442 0,03 PT Samator
PT Sandana 1.171 0,03 74 0,00 PT Sandana
PT UGM Samator Pendidikan 366 0,01 743 0,02 PT UGM Samator Pendidikan
PT Samator Education 627 0,01 100 0,00 PT Samator Education
PT Sandana Arohera 62 0,00 172 0,00 PT Sandana Arohera
PT Samator Land 46 0,00 1.428 0,03 PT Samator Land
PT Sandana Adi Prakarsa 20 0,00 471 0,01 PT Sandana Adi Prakarsa
PT Sandana Istana Multigas 9 0,00 - - PT Sandana Istana Multigas
PT Samator Wase Gas - - 1 0,00 PT Samator Wase Gas
PT Samator Tomoe - - 1.707 0,04 PT Samator Tomoe
PT Samator Bola Voli PT Samator Bola Voli
Klub Indonesia - - 147 0,00 Klub Indonesia
PT Udiana Bina Gas Industri - - 53 0,00 PT Udiana Bina Gas Industri
Total 41.258 0,90 39.216 0,93 Total
Tidak Lancar: Non-Current:
Yayasan Badan Pengelola Yayasan Badan Pengelola
Kesejahteraan Krakatau Kesejahteraan Krakatau
Steel 3.800 0,08 3.800 0,09 Steel
*) Persentase terhadap total liabilitas *) Percentage to total liabilities
g. Liabilitas sewa g. Lease liabilities
2025 %*) 2024 %*)
PT Samator 83.351 1,81 85.284 2,02 PT Samator
Arief Harsono 1.953 0,04 2.984 0,07 Arief Harsono
PT Satyadhika Bakti 30 0,00 219 0,01 PT Satyadhika Bakti
Total 85.334 1,85 88.487 2,10 Total
*) Persentase terhadap total liabilitas *) Percentage to total liabilities
99
Page 528
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
36. SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN 36. SIGNIFICANT BALANCES AND TRANSACTIONS
PIHAK-PIHAK BERELASI (lanjutan) WITH RELATED PARTIES (continued)
Saldo dan transaksi dengan pihak berelasi adalah Balances and transactions with related parties are
sebagai berikut: (lanjutan) as follows: (continued)
h. Penjualan h. Sales
2025 %*) 2024 %*)
PT Samator 46.308 1,54 44.638 1,54 PT Samator
PT Samator Taiyo Nippon PT Samator Taiyo Nippon
Sanso Indonesia 31.616 1,05 29.114 1,00 Sanso Indonesia
PT Aneka Mega Energi 14.856 0,49 12.777 0,44 PT Aneka Mega Energi
PT Sandana 13.397 0,45 5.652 0,19 PT Sandana
PT Sandana Istana Multigas 9.882 0,33 7.330 0,25 PT Sandana Istana Multigas
PT Sandana Multigas 7.473 0,25 10.782 0,37 PT Sandana Multigas
PT Sandana Adi Prakarsa 7.324 0,24 6.580 0,23 PT Sandana Adi Prakarsa
PT Samator Wase Gas 6.007 0,20 4.690 0,16 PT Samator Wase Gas
PT Sandana Baswara Gas 4.832 0,16 4.605 0,16 PT Sandana Baswara Gas
PT Samator Tomoe 2.839 0,09 2.815 0,10 PT Samator Tomoe
PT Dwi Setia Gas 2.724 0,09 2.749 0,09 PT Dwi Setia Gas
PT Udiana Bina Gas Industri 1.924 0,06 2.415 0,06 PT Udiana Bina Gas Industri
PT Arohera 309 0,01 226 0,01 PT Arohera
PT Samator Intiperoksida 122 0,00 513 0,02 PT Samator Intiperoksida
PT Samator Pharmaceutical 53 0,00 31 0,00 PT Samator Pharmaceutical
PT Samator Wase Mynitrogen 7 0,00 15 0,00 PT Samator Wase Mynitrogen
PT Samudera Biru Internasional 1 0,00 - - PT Samudera Biru Internasional
Total 149.674 4,97 134.932 4,64 Total
*) Persentase terhadap total penjualan *) Percentage to total sales
i. Pembelian i. Purchases
2025 %*) 2024 %*)
PT Samator 41.325 19,36 95.573 29,76 PT Samator
PT Samator Taiyo Nippon PT Samator Taiyo Nippon
Sanso Indonesia 12.976 6,08 12.523 3,90 Sanso Indonesia
PT Sandana 9.841 4,61 4.240 1,22 PT Sandana
PT Aneka Mega Energi 7.919 3,71 14.006 4,36 PT Aneka Mega Energi
PT Samator Tomoe 3.777 1,77 11.614 3,62 PT Samator Tomoe
PT Sandana Adi Prakarsa 3.382 1,58 3.035 0,95 PT Sandana Adi Prakarsa
PT Sandana Baswara Gas 2.419 1,13 2.484 0,77 PT Sandana Baswara Gas
PT Sandana Istana Multigas 1.082 0,51 2.759 0,86 PT Sandana Istana Multigas
PT Samator Pharmaceutical 56 0,03 137 0,04 PT Samator Pharmaceutical
PT Dwi Setia Gas 29 0,01 38 0,01 PT Dwi Setia Gas
PT Samator Wase Gas 25 0,01 1.042 0,32 PT Samator Wase Gas
PT Sandana Multigas 18 0,01 43 0,01 PT Sandana Multigas
PT Paladium Energi Industri 4 0,00 - - PT Paladium Energi Industri
PT Udiana Bina Gas Industri 5 0,00 49 0,02 PT Udiana Bina Gas Industri
PT Arohera - - 1.169 0,36 PT Arohera
PT Samator Intiperoksida - - 323 0,10 PT Samator Intiperoksida
Total 82.858 38,81 149.035 46,30 Total
*) Persentase terhadap total pembelian *) Percentage to total purchases
100
Page 529
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
36. SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN 36. SIGNIFICANT BALANCES AND TRANSACTIONS
PIHAK-PIHAK BERELASI (lanjutan) WITH RELATED PARTIES (continued)
Saldo dan transaksi dengan pihak berelasi adalah Balances and transactions with related parties are
sebagai berikut: (lanjutan) as follows: (continued)
j. Transaksi dengan personil manajemen j. Transaction with key management
kunci personnel
Remunerasi personil manajemen kunci untuk Remuneration of key management personnel
tahun yang berakhir 31 Desember 2025 dan for the year ended December 31, 2025 and
31 Desember 2024 terdiri dari: (tidak diaudit) December 31, 2024 comprised of: (unaudited)
2025 2024
Imbalan kerja jangka pendek 21.861 22.237 Short-term employment benefits
37. PERPAJAKAN 37. TAXATION
a. Pajak dibayar di muka a. Prepaid tax
Akun ini terdiri dari: This account consists of:
2025 2024
Pajak Penghasilan Pasal 21 28 28 Income Tax Article 21
Pajak Pertambahan Nilai 2.199 2.193 Value Added Tax
Total 2.227 2.221 Total
Kelebihan pembayaran atas pajak PPh 21 dan Overpayment of Income tax PPh 21 and value
pajak pertambahan nilai yang akan added tax which will be compensated in the
dikompensasikan di masa pajak berikutnya. next fiscal period.
b. Taksiran tagihan pajak penghasilan b. Estimated claim for tax refund
2025 2024
Perusahaan The Company
Lebih bayar pajak Overpayment of
penghasilan badan corporate income tax
2025 (Catatan 37e) 5.514 - 2025 (Note 37e)
2024 (Catatan 37e) 13.204 13.204 2024 (Note 37e)
2023 - 13.205 2023
Entitas Anak Subsidiaries
Lebih bayar pajak Overpayment of
penghasilan badan corporate income tax
2024 (Catatan 37e) 2.139 2.139 2024 (Note 37e)
2022 - 24 2022
Neto 20.857 28.572 Net
101
Page 530
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
37. PERPAJAKAN (lanjutan) 37. TAXATION (continued)
b. Taksiran tagihan pajak penghasilan b. Estimated claim for tax refund
Perusahaan The Company
Pajak Penghasilan Tahun 2023 Corporate Income Tax Year 2023
Pada tanggal 23 April 2025, Perusahaan On April 23, 2025, the Company received an
menerima Surat Ketetapan Pajak Lebih Bayar income tax overpayment assessment letter
(SKPLB) pajak penghasilan dari Direktorat (SKPLB) from the Directorate General of Taxes
Jendral Pajak No. 00062/406/23/062/25 untuk No. 00062/406/23/062/25 for 2023 fiscal year
tahun pajak 2023 sebesar Rp13.205 dan telah amounting to Rp13,205 and has been received
diterima Perusahaan pada tanggal 19 Mei by the Company on May 19, 2025.
2025.
Entitas anak Subsidiaries
PT Samator Gas Industri PT Samator Gas Industri
Pajak Penghasilan Tahun 2024 Corporate Income Tax Year 2024
Pada audit laporan keuangan tahun 2024, SGI, Based on the audited financial statement for the
Entitas Anak, mencatat lebih bayar pajak year 2024, SGI, the Subsidiary, recognized
sebesar Rp2.139. overpayment of CIT amounting to Rp2,139.
PT Samabayu Mandala PT Samabayu Mandala
Pajak Penghasilan Tahun 2022 Corporate Income Tax Year 2022
Pada audit laporan keuangan tahun 2022, Based on the audited financial statement for the
Entitas anak, PT Samabayu Mandala (”SMB”) year 2022, the Subsidiary, PT Samabayu
mencatat lebih bayar Pajak Penghasilan Badan Mandala (“SMB”) recognize an overpayment of
sebesar Rp24. Corporate Income Tax amounting to Rp24.
Pada tanggal 3 November 2025, SMB On November 3, 2025, SMB receive a
menerima surat ketetapan pajak kurang bayar Underpayment Tax Assessment Letter
(SKPKB) pajak penghasilan dari Direktorat (SKPKB) of its income tax from the Directorate
Jendral Pajak No. 00031/206/22/904/25, General of Taxes No. 00031/206/22/904/25,
sehingga SMB membebankan lebih bayar pajak therefore SMB have expense its overpayment
penghasilan badan tahun fiskal 2022. of corporate income tax fiscal year 2022.
102
Page 531
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
37. PERPAJAKAN (lanjutan) 37. TAXATION (continued)
c. Utang pajak c. Taxes payable
Akun ini terdiri dari: This account consists of:
2025 2024
Pajak Penghasilan: Income Tax:
Pasal 4 (2) 530 1.551 Article 4 (2)
Pasal 21 2.244 2.968 Article 21
Pasal 23 785 748 Article 23
Pasal 25 1.376 1.121 Article 25
Pasal 26 18 65 Article 26
Pasal 29 9.893 1.547 Article 29
Pajak Pertambahan Nilai 12.809 13.412 Value Added Tax
Total 27.655 21.412 Total
d. Beban pajak penghasilan - neto d. Income tax expense - net
Rincian atas beban pajak penghasilan - neto The detail income tax expense - net are as
adalah sebagai berikut: follow:
2025 2024
Beban pajak kini - entitas anak 31.270 23.139 Current tax - subsidiaries
Penyesuaian atas pajak penghasilan Adjustment to corporate income tax
badan tahun pajak sebelumnya: for prior fiscal year:
Perusahaan - 299 the Company
Entitas anak - 1.087 Subsidiaries
Manfaat pajak tangguhan (3.617) (19.662) Deferred tax benefit
Net 27.653 4.863 Neto
103
Page 532
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
37. PERPAJAKAN (lanjutan) 37. TAXATION (continued)
e. Pajak kini e. Current tax
Rekonsiliasi antara laba sebelum pajak Reconciliation between income before income
penghasilan, sebagaimana tercantum dalam tax, as shown in the consolidated statement of
laporan laba rugi dan penghasilan profit or loss and other comprehensive income,
komprehensif lain konsolidasian, dengan and taxable income is as follows:
penghasilan kena pajak adalah sebagai berikut:
2025 2024
Laba sebelum pajak penghasilan Profit before income tax per
menurut laporan laba rugi dan consolidated statements
penghasilan komprehensif lain of profit or loss and
konsolidasian 90.264 115.059 other comprehensive income
Dikurangi laba sebelum pajak Less income before income tax
penghasilan entitas anak (145.216) (105.588) of subsidiaries
Laba (rugi) sebelum pajak Income (loss) before income tax
Penghasilan Perusahaan (54.952) 9.471 of the Company
Beda temporer: Temporary difference:
Cadangan kerugian penurunan nilai: Provision for impairment of:
Piutang usaha 11.407 3.419 Accounts receivable
Persediaan 647 65 Inventories
Aset tetap (36.827) (37.404) Fixed assets
Aset hak-guna (11.254) (21.428) Rights-of-use assets
Imbalan kerja 823 (2.190) Employee benefits
Amortisasi laba atas transaksi jual Amortized gain on sale and leaseback
dan sewa balik - (728) transaction
Beda tetap: Permanent difference:
Beban yang tidak dapat dikurangkan
untuk tujuan pajak Non-deductible expenses
Beban bunga 2.516 12.176 Interest expense
Jamuan dan sumbangan 1.168 1.147 Donation and entertainment
Denda pajak 1.763 998 Tax penalty
Penyusutan properti investasi 124 - Depreciation on investment property
Penghasilan yang telah dikenakan
pajak final Income already subjected to final tax
Penghasilan dividen (21.981) (25.728) Dividend income
Penghasilan bunga (9.907) (17.561) Interest income
Jasa konstruksi (9.163) (6.892) Construction services
Lainnya 400 125 Others
Taksiran rugi fiskal (125.236) (84.530) Estimated fiscal loss
Penyesuaian atas rugi fiskal 2.706 4.227 Adjustment on fiscal loss
Akumulasi rugi fiskal kadaluarsa 34.131 - Accumulated expired fiscal loss
Akumulasi rugi fiskal Beginning balance of
awal tahun (241.236) (160.933) accumulated fiscal loss
Akumulasi rugi fiskal Ending balance of
akhir tahun (329.635) (241.236) accumulated fiscal loss
104
Page 533
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
37. PERPAJAKAN (lanjutan) 37. TAXATION (continued)
e. Pajak kini (lanjutan) e. Current tax (continued)
Perhitungan beban pajak dan utang pajak terdiri The computation of tax expense and taxes
dari: payable consist of:
2025 2024
Akumulasi rugi fiskal Ending balance of
akhir tahun (329.635) (241.236) accumulated fiscal loss
Beban pajak
tahun berjalan - Perusahaan - - Current tax expense - The Company
Dikurangi pajak dibayar di muka : Less prepaid taxes:
Pajak penghasilan : Income taxes:
Pasal 22 (3.628) (10.012) Article 22
Pasal 23 (1.886) (3.192) Article 23
Tagihan tagihan pajak penghasilan Estimated claim for tax refund
- Perusahaan (5.514) (13.204) - the Company
Tagihan tagihan pajak penghasilan Estimated claim for tax refund
- Entitas Anak (2.139) (2.139) - Subsidiary
Utang pajak Perusahaan - - Taxes payable of the Company
Utang pajak Entitas Anak 9.893 1.547 Taxes payable - Subsidiaries
Pada 23 April 2025, Perusahaan menerima On April 23, 2025, the Company received Tax
Surat Keputusan Pajak (SKP) Assessment Letter (SKP) No.00062/406/
No. 00062/406/23/062/25 terkait rugi fiskal 23/062/25 related to fiscal loss for the year
tahun 2023 menjadi sebesar Rp93.603, 2023 amounting to Rp93.603, compared to
dibandingkan dengan yang telah dilaporkan previously submitted by the Company
sebelumnya oleh Perusahaan sebesar amounting to Rp96.309.
Rp96.309.
Pada tanggal 24 April 2024, Perusahaan On April 24, 2024, the Company received Tax
menerima Surat Keputusan Pajak (SKP) Assessment Letter (SKP) No.00057/406/
No. 00057/406/22/062/24 terkait rugi fiskal 22/062/24 related to fiscal loss for the year 2022
tahun 2022 menjadi sebesar Rp26.267, amounting to Rp26,267, compared to
dibandingkan dengan yang telah dilaporkan previously submitted by the Company
sebelumnya oleh Perusahaan sebesar amounting to Rp30,494.
Rp30.494.
Sesuai dengan peraturan perpajakan di Under the taxation laws in Indonesia, the Group
Indonesia. Grup melaporkan/menyetorkan submit the annual tax return on the basis of self-
pajak berdasarkan sistem self-assessment. assessment. The tax authorities may assess or
Fiskus dapat menetapkan atau mengubah amend taxes within the statute of limitations
pajak-pajak tersebut dalam jangka waktu under the prevailing regulations.
tertentu sesuai dengan peraturan yang berlaku.
Perhitungan beban pajak dan utang pajak di The calculation of tax expenses and tax
atas sesuai dengan Surat Pemberitahuan payables above conformed with the Annual
(SPT) pajak penghasilan yang dilaporkan Income Tax Return (SPT) that have been filled
kepada kantor pajak. to the tax office.
105
Page 534
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
37. PERPAJAKAN (lanjutan) 37. TAXATION (continued)
f. Pajak Tangguhan f. Deferred Tax
Perhitungan taksiran manfaat (beban) pajak The calculation of deferred tax income
tangguhan - neto adalah sebagai berikut: (expense) - net are as follows:
2025 2024
Rugi fiskal 19.448 17.706 Fiscal loss
Cadangan kerugian penurunan nilai: Provision of impairment of:
Piutang usaha 2.831 3.579 Accounts receivables
Persediaan 142 31 Inventories
Imbalan kerja 47 (1.156) Employee benefits
Aset tetap dan liabilitas sewa (16.609) (17.917) Fixed assets and lease liabilities
Penyesuaian tahun berjalan (2.242) (17.638) Adjustment on current year
Amortisasi laba atas transaksi jual Amortized gain on sale and leaseback
dan sewa balik - (219) transaction
Manfaat pajak
tangguhan - neto 3.617 19.662 Deferred tax benefit - net
Manfaat pajak tangguhan
- neto yang dicatat pada Deferred tax benefit - net
penghasilan komprehensif which recorded in the
lain 1.234 1.285 other comprehensive income
Pengaruh pajak atas beda waktu yang The tax effect of significant temporary
signifikan antara pelaporan komersial dan fiskal differences between the financial and tax
adalah sebagai berikut: reporting are as follows:
2025 2024
Aset (liabilitas) pajak Deferred tax assets (liabilities) - net
tangguhan - neto Perusahaan The Company
Rugi fiskal yang dapat dikompensasi 72.520 53.072 Tax loss carried forward
Liabilitas imbalan kerja 7.062 6.137 Employee benefit
Cadangan kerugian penurunan nilai: Provision of impairment of:
Piutang usaha 4.350 2.074 Accounts receivables
Persediaan 330 188 Inventories
Aset tetap dan liabilitas sewa (208.099) (197.495) Fixed assets and lease liabilities
Liabilitas pajak tangguhan - neto - Deferred tax liabilities - net
Perusahaan (123.837) (136.024) the Company
Liabilitas pajak tangguhan - neto - Deferred tax liabilities - net -
Entitas anak (9.767) (2.391) Subsidiaries
Total liabilitas pajak tangguhan (133.604) (138.415) Total deferred tax liabilities
Aset pajak tangguhan - neto - Deferred tax assets - net -
Entitas anak 3.628 3.588 Subsidiaries
106
Page 535
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
37. PERPAJAKAN (lanjutan) 37. TAXATION (continued)
f. Pajak Tangguhan (lanjutan) f. Deferred Tax (continued)
Rekonsiliasi antara beban pajak penghasilan - The reconciliation between income tax
neto yang dihitung dengan menggunakan tarif expense - net computed by applying the
pajak yang berlaku dari laba akuntansi sebelum effective tax rate to accounting profit before tax
pajak penghasilan yang tercantum dalam income as shown in the consolidated statement
laporan laba rugi dan penghasilan of profit or loss and other comprehensive
komprehensif lain konsolidasian adalah income are as follows:
sebagai berikut:
2025 2024
Laba sebelum pajak penghasilan Income before income tax per
menurut laporan laba rugi dan consolidated statements
penghasilan komprehensif lain of profit or loss and
konsolidasian 90.264 115.059 other comprehensive income
Beban pajak Tax expense computed using
dengan tarif pajak yang berlaku 19.858 25.313 the prevailing tax rate
Pengaruh pajak atas beda tetap (8.346) (12.138) Tax effect of permanent difference
Penyesuaian atas pajak penghasilan Adjustment to corporate income tax
badan tahun pajak sebelumnya 595 1.387 for prior fiscal year
Penyesuaian atas: Adjustment of:
Rugi fiskal yang tidak diakui 7.509 1.172 Unrecognize tax loss
Pajak tangguhan 2.242 (17.638) Deferred tax
Lain-lain 5.795 6.767 Others
Beban pajak penghasilan - neto 27.653 4.863 Income tax expense - net
38. LABA PER SAHAM DASAR 38. BASIC EARNINGS PER SHARE
Laba per saham dasar dihitung berdasarkan jumlah Basic earnings per share is computed by dividing
laba tahun berjalan yang dapat diatribusikan ke the total income for the year attributable to owner of
pada pemilik Entitas induk dibagi dengan rata-rata the parent entity by the weighted-average number of
tertimbang jumlah saham yang beredar dalam tahun shares outstanding during the year.
yang bersangkutan.
2025 2024
Laba tahun berjalan - pemilik Entitas Induk 58.379 104.947 Income for the year - owner of the Entity
The weighted-average number of
Rata-rata tertimbang jumlah saham 3.066.660.000 3.066.660.000 outstanding shares
Laba per saham dasar Basic earnings per share
(dalam Rupiah penuh) 19 34 (in Rupiah full amount)
107
Page 536
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
39. PENGELOLAAN MODAL 39. CAPITAL MANAGEMENT
Tujuan pengelolaan modal Grup adalah untuk The objectives of capital management is to secure
pengamanan kemampuan Grup dalam melanjutkan the Group’ ability to continue their business in order
kelangsungan usaha agar dapat memberikan to deliver results for shareholders and benefits to
manfaat bagi pemegang saham dan pihak other stakeholders and to maintain an optimal
berkepentingan lainnya serta untuk capital structure to minimize the cost of capital.
mempertahankan struktur permodalan yang
optimum untuk meminimalkan biaya modal.
Secara periodik, Grup melakukan valuasi utang Periodically, the Group perform valuation of debt to
untuk menentukan kemungkinan pembiayaan determine the possible refinancing of existing debt
kembali utang yang ada dengan utang baru yang with new loan that is more efficient which will lead to
lebih efisien yang akan mengarah pada biaya utang more optimal debt costs.
yang lebih optimal.
Selain harus memenuhi persyaratan pinjaman, Grup Beside the loan requirements, the Group must
juga harus mempertahankan struktur maintain its capital structure at a level that there is
permodalannya pada tingkat yang tidak berisiko no risk of credit rating.
terhadap peringkat kreditnya.
Rasio utang terhadap ekuitas (debt to equity) adalah Debt to equity ratio is the ratio that is required to be
rasio yang diwajibkan oleh kreditur untuk diawasi managed by management in evaluating the capital
oleh manajemen dalam mengevaluasi struktur structure of the Group and reviewing the
permodalan Grup serta mereviu efektivitas pinjaman effectiveness of the Group’ debt.
Grup.
Struktur permodalan Grup adalah sebagai berikut: The Group’s capital structure are as follows:
2025
Persentase/
Jumlah/Amount Percentage
Liabilitas jangka pendek 1.004.800 12% Current liabilities
Liabilitas jangka panjang 3.607.626 43% Non-current liabilities
Total liabilitas 4.612.426 55% Total liabilities
Total ekuitas 3.847.219 45% Total equity
Total 8.459.645 100% Total
Rasio Utang Terhadap Ekuitas 1,20 Debt to Equity Ratio
40. INSTRUMEN KEUANGAN DAN MANAJEMEN 40. FINANCIAL INSTRUMENTS AND FINANCIAL
RISIKO KEUANGAN RISK MANAGEMENT
a. Faktor dan kebijakan manajemen risiko a. Financial risk management factors and
keuangan policies
Dalam menjalankan aktivitas operasi, investasi In their operating, investing and financing
dan pendanaan, Grup menghadapi risiko activities, the Group are exposed to the
keuangan yaitu risiko kredit, risiko likuiditas dan following financial risks: credit risk, liquidity risk
risiko pasar dan mendefinisikan risiko-risiko and market risk and define those risks as
sebagai berikut: follows:
- Risiko kredit: kemungkinan bahwa - Credit risk: possibility that a customer will
pelanggan tidak membayar sebagian atau not pay part or all of their receivable or will
seluruh piutang atau tidak membayar not pay in timely manner and hence, the
secara tepat waktu dan akan Group will incur loss.
menyebabkan kerugian Grup.
108
Page 537
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
40. INSTRUMEN KEUANGAN DAN MANAJEMEN 40. FINANCIAL INSTRUMENTS AND FINANCIAL
RISIKO KEUANGAN (lanjutan) RISK MANAGEMENT (continued)
a. Faktor dan kebijakan manajemen risiko a. Financial risk management factors and
keuangan (lanjutan) policies (continued)
- Risiko likuiditas: Grup menetapkan risiko - Liquidity risk: the Group defined liquidity
likuiditas atas kolektibilitas dari piutang risk from the collectibility of the trade
usaha seperti yang dijelaskan di atas, yang receivables as mentioned above, which
dapat menimbulkan kesulitan Grup dalam may cause difficulty in meeting the
memenuhi kewajiban yang terkait dengan obligations of the Group relating to
liabilitas keuangan. financial liabilities.
- Risiko pasar: pada saat ini tidak terdapat - Market risk: currently there are no market
risiko pasar, selain risiko suku bunga dan risk other than interest rate risk and foreign
risiko nilai tukar mata uang asing karena currency exchange rate risk as the Group
Grup tidak berinvestasi di instrumen do not invest in any financial instruments in
keuangan dalam aktivitas normal. their normal activities.
Dalam rangka untuk mengelola risiko tersebut In order to effectively manage those risks, the
secara efektif, Direksi telah menyetujui Directors have approved some strategies for
beberapa strategi untuk pengelolaan risiko the management of financial risks, which are in
keuangan, yang sejalan dengan tujuan Grup, line with the Group’ objectives, namely:
antara lain:
- Melakukan investasi dalam bentuk - Investments in time deposits in connection
deposito, sehubungan dengan with the management of temporary surplus
pengelolaan kelebihan dana yang sifatnya funds;
sementara;
- Grup tidak melakukan transaksi derivatif, - The Group did not enter into derivative
namun demikian Grup melakukan transactions, but the Group are providing
penyediaan dana dalam mata uang asing funds in foreign currency which is sufficient
yang cukup untuk dapat memenuhi to meet operating activities in the foreign
kegiatan operasi dalam mata uang asing currency needed.
yang diperlukan.
Risiko kredit Credit risks
Risiko kredit merupakan risiko atas kerugian Credit risk represents the risk of financial loss
keuangan Grup jika pelanggan atau pihak lain of the Group if any customer or other party of a
dari instrumen keuangan gagal memenuhi financial instrument fails to meet contractual
liabilitas kontraktualnya. Risiko ini timbul liabilities. This risk arises mainly from trade
terutama dari piutang usaha dan piutang lain- receivables and other receivables. The Group
lain. Grup mengelola dan mengendalikan risiko manage and control credit risk from trade
kredit dari piutang usaha dan piutang lain-lain receivables and other receivables by
dengan memantau batasan periode tunggakan monitoring the default limit period on each
piutang pada tiap pelanggan dan pihak berelasi. customer and related parties.
109
Page 538
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
40. INSTRUMEN KEUANGAN DAN MANAJEMEN 40. FINANCIAL INSTRUMENTS AND FINANCIAL
RISIKO KEUANGAN (lanjutan) RISK MANAGEMENT (continued)
a. Faktor dan Kebijakan Manajemen Risiko a. Financial Risk Management Factors and
Keuangan (lanjutan) Policies (continued)
Risiko kredit (lanjutan) Credit risks (continued)
31 Desember / December 2025
Penyisihan
penurunan
nilai/
Allowance for
0 - 30 31 - 90 impairment
hari/days hari/days > 90 hari/days loss Total/Total
Aset keuangan yang
diukur pada biaya Financial assets measured at
perolehan diamortisasi amortized cost
Kas dan setara kas 676.802 - - - 676.802 Cash and cash equivalents
Investasi jangka pendek - 541 - - 541 Short-term investment
Piutang usaha 437.019 92.927 185.091 (38.066) 676.971 Trade receivables
Piutang lain-lain 9.238 886 103.174 (1.125) 112.173 Other receivables
Aset tidak lancar lainnya - - 99.050 - 99.050 Other non-current assets
Total 1.123.059 94.354 387.315 (39.191) 1.565.537 Total
Risiko likuiditas Liquidity risks
Melalui kegiatan operasi dan sumber dana yang Through their operations and existing funding
ada, Grup dapat memenuhi seluruh liabilitas sources, the Group can meet all their financial
keuangannya pada saat jatuh tempo, karena obligations as they mature, because the Group
Grup memiliki aset keuangan yang likuid dan have the financial assets which are liquid and
tersedia untuk memenuhi kebutuhan available to meet liquidity needs.
likuiditasnya.
Dalam mengelola risiko likuiditas Grup In managing the liquidity risk, the Group
melakukan pengawasan yang ketat atas observe strict control on the forecast and
proyeksi dan realisasi dari arus kas secara continuous realization of actual cash flows from
terus menerus baik kolektibilitas piutang both collectibility of receivables as well as the
maupun pemenuhan kewajiban dan tanggal fulfillment of obligations and due dates.
jatuh temponya.
Tabel berikut menyajikan jumlah liabilitas The following table presents the amount of
keuangan pada 31 Desember 2025 financial liabilities on December 31, 2025,
berdasarkan jatuh temponya: based on their maturity:
31 Desember / December 2025
Kurang dari
1 Tahun/ Lebih 1 Tahun/ Lebih Dari
Less Than More Than 2 Tahun/More
1 Year 1 Year Than 2 Years Total/Total
Liabilitas keuangan yang diukur
pada biaya perolehan Financial liabilities
diamortisasi measured at amortized Cost
Utang bank jangka pendek 200.000 - - 200.000 Short-term bank loan
Utang usaha 137.617 - - 137.617 Trade payables
Utang lain-lain 109.682 - - 109.682 Other payable
Beban akrual 86.412 - - 86.412 Accrued expense
Jaminan pelanggan 62.287 - - 62.287 Customer deposit
Utang bank jangka panjang 172.040 230.000 2.179.198 2.581.238 Long-term bank loans
Liabilitas sewa 71.770 58.385 138.377 268.532 Lease liabilities
Utang lembaga keuangan 3.126 1.053 438 4.617 Financial institution loan
Obligasi 211.691 178.815 528.510 919.016 Bonds payable
Total 1.054.625 468.253 2.846.523 4.369.401 Total
110
Page 539
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
40. INSTRUMEN KEUANGAN DAN MANAJEMEN 40. FINANCIAL INSTRUMENTS AND FINANCIAL
RISIKO KEUANGAN (lanjutan) RISK MANAGEMENT (continued)
a. Faktor dan kebijakan manajemen risiko a. Financial risk management factors and
keuangan (lanjutan) policies (continued)
Risiko nilai tukar mata uang asing Foreign currency exchange rate risks
Grup tidak secara signifikan terekspos risiko The Group are not significantly exposed to
mata uang asing karena sebagian besar foreign currency exchange rate risk because
liabilitas dalam mata uang Rupiah. Tidak ada most liabilities are denominated in Rupiah.
aktivitas lindung nilai mata uang pada tanggal There is no currency hedging activities on
31 Desember 2025, namun demikian Grup December 31, 2025, but the Group have
telah menyediakan dana dalam mata uang provided funds in foreign currency in
asing yang sesuai dengan kebutuhan accordance with the needs of operations.
operasinya.
Tabel berikut menyajikan aset dan liabilitas The following table presents the Group’
keuangan Grup yang didenominasi dalam mata financial assets and financial liabilities
uang asing: denominated in foreign currency:
31 Desember 2025
(Tanggal Pelaporan)/
Mata uang asing/ December 31, 2025
Foreign Currency (Reporting Date)
______________________________
Kas dan setara kas Cash and cash equivalents
Dalam Dolar AS US$ 1.879.092 31.534 In US Dollar
Dalam Dolar Singapura SG$178 2 In Singapore Dollar
Sub-total 31.536 Sub-totall
Piutang usaha US$ 273.280 4.586 Trade receivables
Piutang lain-lain US$ 3.751 63 Other receivables
Aset tidak lancar lainnya US$ 20.171 339 Other non-current assets
Total aset keuangan Total financial assets
dalam mata uang asing 36.524 in foreign currencies
Utang usaha Trade payables
Dalam Yen Jepang JPY 21.900.000 2.356 In Yen Japan
Dalam Dolar AS US$ 25.624 430 In US Dollar
Utang lain-lain Other payables
Dalam Dolar AS US$ 1.435.315 24.087 In US Dollar
Dalam Dolar Singapura SG$ 1.186 16 In Singapore Dollar
Total liabilitas keuangan Total financial liabilities
dalam mata uang asing 26.889 in foreign currencies
Aset keuangan neto Net financial assets
dalam mata uang asing 9.635 in foreign currencies
111
Page 540
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
40. INSTRUMEN KEUANGAN DAN MANAJEMEN 40. FINANCIAL INSTRUMENTS AND FINANCIAL
RISIKO KEUANGAN (lanjutan) RISK MANAGEMENT (continued)
a. Faktor dan kebijakan manajemen risiko a. Financial risk management factors and
keuangan (lanjutan) policies (continued)
Risiko nilai tukar mata uang asing (lanjutan) Foreign currency exchange rate risks
(continued)
Pergerakan yang mungkin terjadi terhadap nilai Movement that may occur towards Rupiah
tukar Rupiah terhadap mata uang Dolar exchange rate, as indicated in the table below
Amerika Serikat dan Dolar Singapura pada against United States Dollar and Singapore
tanggal akhir tahun dapat meningkatkan Dollar at the year end that could increase
(mengurangi) nilai ekuitas atau laba rugi (decrease) equity or profit loss amounting in the
sebesar nilai yang disajikan pada tabel. Analisis value presented in table. The analysis
ini dilakukan berdasarkan varian nilai tukar conducted based on variance of foreign
mata uang asing yang dipertimbangkan dapat currency exchange rate during the consolidated
terjadi pada tanggal laporan posisi keuangan statement of financial position, while the other
konsolidasian dengan semua variabel lain variables are held constant.
adalah konstan.
Tabel berikut menunjukan sensitivitas The following table presented sensitivity
perubahan kurs Dolar Amerika Serikat, Yen exchange rate changes of United States Dollar,
Jepang dan Dolar Singapura terhadap laba Yen Japan and Singapore Dollar on net income
neto dan ekuitas Grup yang dihitung dari aset and equity of the Group which are calculated
dan liabilitas moneter dalam kurs asing: based on monetary assets and liabilities
balance in foreign currencies:
Sensitivitas terhadap persentase kenaikan dan Sensitivity related to the increase and decrease
penurunan kurs mata uang asing: of foreign currency rate:
(Penurunan)/Kenaikan Laba
Kenaikan/ Sebelum Pajak Penghasilan /
(Penurunan) / (Decrease)/Increase in
Variabel Increase/ (Decrease) Profit Before Tax Variable
31 Desember 2025 December 31, 2025
Nilai tukar Rupiah 10%/(10%) (Rp963)/Rp963 Exchange rate of Rupiah
terhadap mata uang against foreign currency
asing
Risiko suku bunga Interest rate risk
Risiko dimana nilai wajar atau arus kas masa The risk that the fair value or future cash flows
depan dari suatu instrumen keuangan akan of a financial instrument will fluctuate because
berfluktuasi karena perubahan suku bunga of changes in market interest rates.
pasar.
112
Page 541
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
40. INSTRUMEN KEUANGAN DAN MANAJEMEN 40. FINANCIAL INSTRUMENTS AND FINANCIAL
RISIKO KEUANGAN (lanjutan) RISK MANAGEMENT (continued)
a. Faktor dan kebijakan manajemen risiko b. Financial risk management factors and
keuangan (lanjutan) policies (continued)
Risiko suku bunga Interest rate risk
Pada tanggal laporan posisi keuangan On the consolidated statement of financial
konsolidasian, profil instrumen keuangan Grup position date, the Group’ profile of financial
yang dipengaruhi bunga adalah: instruments that affected by the interest, as
follows:
2025 2024
Instrumen dengan bunga tetap Flat interest instrument
Aset keuangan 154.436 314.281 Financial assets
Liabilitas keuangan 986.034 1.095.164 Financial liabilities
Total liabilitas - bersih (831.598) (780.883) Total liabilities - net
Instrumen dengan bunga
mengambang Floating interest Instrument
Aset keuangan 520.680 86.717 Financial assets
Liabilitas keuangan 2.998.877 2.534.363 Financial liabilities
Total liabilitas - bersih (2.478.197) (2.447.646) Total liabilities - net
Tabel berikut menyajikan sensitivitas The following table presents the sensitivity
perubahan tingkat suku bunga yang mungkin interest rate changes that may occur, with other
terjadi, dengan variabel lain tetap konstan, variables held constant, towards the profit of the
terhadap laba Grup selama tahun berjalan. Group for the year.
(Penurunan)/Kenaikan Laba
Kenaikan/ Sebelum Pajak Penghasilan /
(Penurunan) / (Decrease)/Increase in
Variabel Increase/ (Decrease) Profit Before Tax Variable
31 Desember 2025 December 31, 2025
Tingkat suku bunga 50/(50) basis poin/
mengambang basis points (Rp11.246)/Rp11.246 Floating interest rate
b. Nilai wajar instrumen keuangan b. Fair value of financial instruments
Nilai wajar sebagai harga yang akan diterima Fair value is the price that would be received to
untuk menjual suatu aset atau harga yang akan sell an asset or price that would be paid to
dibayar untuk mengalihkan suatu liabilitas transfer a liability in an orderly transaction
dalam transaksi teratur antara pelaku pasar between market participants at the
pada tanggal pengukuran. measurement date.
113
Page 542
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
40. INSTRUMEN KEUANGAN DAN MANAJEMEN 40. FINANCIAL INSTRUMENTS AND FINANCIAL
RISIKO KEUANGAN (lanjutan) RISK MANAGEMENT (continued)
b. Nilai wajar instrumen keuangan (lanjutan) b. Fair value of financial instruments
(continued)
Tabel di bawah ini menggambarkan nilai The table below shows the carrying amount and
tercatat dan nilai wajar dari aset dan liabilitas fair values of the financial assets and financial
keuangan yang tercatat pada laporan liabilities recorded in the consolidated
posisi keuangan konsolidasian pada tanggal statements of financial position as of
31 Desember 2025 dan 31 Desember 2024: December 31, 2025 and December 31, 2024:
Nilai Tercatat/ Nilai Wajar/
Carrying Amount Fair Value Amount
2025 2024 2025 2024
Aset Keuangan Financial Assets
Aset keuangan diukur pada
biaya perolehan Financial assets measured at
diamortisasi amortised cost
Kas dan setara kas 676.802 384.284 676.802 384.284 Cash and cash equivalents
Investasi jangka pendek 541 - 541 - Short-term investment
Piutang usaha 676.971 634.067 676.971 634.067 Trade receivable
Piutang lain-lain 112.173 104.506 112.173 104.506 Other receivables
Aset tidak lancar lainnya 99.050 95.666 99.050 95.666 Other non-current assets
Total 1.565.537 1.218.523 1.565.537 1.218.523 Total
Liabilitas Keuangan Financial Liabilites
Liabilitas keuangan yang
diukur pada biaya Financial liabilities
perolehan diamortisasi: carried at amortized cost:
Utang bank jangka pendek 200.000 - 200.000 - Short-term bank loan
Utang usaha 137.617 121.366 137.617 121.366 Trade payable
Utang lain-lain 109.682 112.195 109.682 112.195 Other payables
Beban akrual 86.412 67.844 86.412 67.844 Accrued expenses
Jaminan pelanggan 62.287 69.062 62.287 69.062 Customer deposits
Utang jangka panjang Long-term liabilities
Utang Bank 2.798.877 2.534.363 2.798.877 2.534.363 Bank Loan
Liabilitas sewa 242.320 226.771 242.320 226.771 Lease liabilities
Lembaga keuangan 4.355 5.160 4.355 5.160 Financial institutions
Obligasi dan sukuk 739.359 863.233 739.359 863.233 Bonds and sukuk payable
Total 4.380.909 3.999.994 4.380.909 3.999.994 Total
Manajemen berpendapat bahwa nilai tercatat Management considers that the carrying
aset dan liabilitas keuangan yang dicatat amounts of financial assets and financial
sebesar biaya perolehan diamortisasi dalam liabilities recorded at amortized cost in the
laporan keuangan konsolidasian mendekati consolidated financial statements approximate
nilai wajarnya baik yang jatuh tempo dalam their fair values either because of their short-
jangka pendek atau yang dibawa berdasarkan term maturities or they carry interest rate at
tingkat suku bunga pasar. market.
Nilai wajar instrumen keuangan ditentukan The fair value for the above financial
melalui analisis arus kas yang didiskonto instruments was determined by discounting the
dengan menggunakan tingkat diskonto yang estimated cashflows using discount rates for
setara dengan tingkat pengembalian yang financial instruments with similar term and
berlaku bagi instrumen keuangan yang memiliki maturity.
syarat dan periode jatuh tempo yang sama.
114
Page 543
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
41. TAMBAHAN INFORMASI ARUS KAS 41. SUPPLEMENTAL CASH FLOW INFORMATION
a. Transaksi non-kas yang signifikan a. Significant non-cash transactions
Untuk tahun yang berakhir pada tanggal For the year ended December 31, 2025 and
31 Desember 2025 dan 31 Desember 2024, December 31, 2024, there are several accounts
terdapat beberapa akun dalam laporan in the consolidated financial statements which
keuangan konsolidasian yang penambahannya additions represent activity that does not affect
merupakan aktivitas yang tidak mempengaruhi cash flows. Those accounts are as follows:
arus kas. Akun-akun tersebut adalah sebagai
berikut:
2025 2024
Penambahan aset tetap Acquisitions of fixed assets
melalui: through :
Uang muka pembelian 70.763 120.668 Advance payment
Lembaga keuangan 4.673 - Lease liabilities
Penambahan aset hak-guna Acquisitions of right-of-use assets
melalui: through :
Liabilitas sewa 78.048 60.112 Lease liabilities
Uang muka pembelian 5.172 - Advance payment
Lembaga keuangan - 836 Financial institution
b. Perubahan yang timbul dari aktivitas b. Changes in liabilties arising from finance
pendanaan adalah sebagai berikut activities are as follows:
2025
Mata Uang
Dividen yang Asing/
1 Januari/ Arus Kas/ direalisasikan/Dividend Foreign Lain-Lain/ 31 Desember/
January 1 Cash Flow Declared Exchange Others December 31
Utang bank jangka
Pendek - 200.000 - - - 200.000 Short-term bank loans
Utang bank jangka
panjang 2.534.363 249.546 - - 14.968 2.798.877 Long-term bank loans
Liabilitas sewa 226.771 (79.434) - - 94.983 242.320 Lease liabilities
Utang lembaga Financial institution
keuangan 5.160 (5.954) - - 5.149 4.355 loan
Utang obligasi dan Bonds payable and
sukuk 863.233 (125.800) - - 1.926 739.359 sukuk
Dividen - (29.270) 29.270 - - - Dividend
Total liabilities from
Jumlah liabilitas dari Financing
aktivitas pendanaan 3.629.527 209.088 29.270 - 117.026 3.984.911 activities
2024
Mata Uang
Dividen yang Asing/
1 Januari/ Arus Kas/ direalisasikan/Dividend Foreign Lain-Lain/ 31 Desember/
January 1 Cash Flow Declared Exchange Others December 31
Utang bank jangka
Pendek 21.855 (21.811) - (44) - - Short-term bank loans
Utang bank jangka
panjang 1.875.153 660.438 - - (1.228) 2.534.363 Long-term bank loans
Liabilitas sewa 225.378 (71.527) - - 72.920 226.771 Lease liabilities
Utang lembaga Financial institution
keuangan 7.682 (3.842) - - 1.320 5.160 loan
Utang obligasi dan Bonds payable and
sukuk 1.303.829 (443.700) - - 3.104 863.233 sukuk
Dividen - (36.893) 36.893 - - - Dividend
Total liabilities from
Jumlah liabilitas dari Financing
aktivitas pendanaan 3.433.897 82.665 36.893 (44) 76.116 3.629.527 activities
115
Page 544
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
42. SEGMEN OPERASI 42. OPERATING SEGMENTS
Informasi segmen konsolidasi menurut segmen Consolidated segment information by business
usaha adalah sebagai berikut: segment are as follows:
Untuk tahun yang berakhir pada tanggal 31 Desember 2025/
For the year ended December 31, 2025
Produk Gas/ Jasa dan peralatan/ Eliminasi/
Gas product Equipment and service Elimination Total/Total
Penjualan neto 3.277.359 279.164 (547.720) 3.008.803 Net sales
Laba kotor 1.292.333 88.710 - 1.381.043 Gross profit
Beban usaha tidak dapat dialokasikan Unallocated operating
Beban penjualan (610.511) Selling expenses
General and administrative
Beban umum dan administrasi (359.094) expenses
Beban lain - neto (10.400) Other expenses - net
Laba usaha 401.038 Operating profit
Penghasilan keuangan - neto 15.165 Finance income - net
Beban keuangan (325.939) Finance expense
Profit before
Laba sebelum pajak penghasilan 90.264 income tax
Beban pajak penghasilan - neto (27.653) Income tax
expense - net
Laba tahun berjalan 62.611 Profit for the year
Untuk tahun yang berakhir pada tanggal 31 Desember 2024 /
For the year ended December 31, 2024
Produk Gas/ Jasa dan peralatan/ Eliminasi/
Gas product Equipment and service Elimination Total/Total
Penjualan neto 3.158.831 289.808 (540.964) 2.907.675 Net sales
Laba kotor 1.182.147 89.827 - 1.271.974 Gross profit
Beban usaha tidak dapat dialokasikan Unallocated operating
Beban penjualan (549.617) Selling Expenses
General and administrative
Beban umum dan administrasi (334.947) expenses
Penghasilan (beban) lain – neto 18.753 Other Income (expenses)
Income from
Laba usaha 406.163 operations
Penghasilan keuangan 23.074 Finance income
Beban keuangan (314.178) Finance expense
Income before
Laba sebelum pajak penghasilan 115.059 income tax
Income tax
Beban pajak penghasilan - neto (4.863) expense - net
Laba tahun berjalan 110.196 Profit for the year
116
Page 545
The original consolidated financial statements included herein
are in Indonesian language.
PT SAMATOR INDO GAS TBK PT SAMATOR INDO GAS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
serta untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
43. PERISTIWA SETELAH PERIODE PELAPORAN 43. EVENTS AFTER THE REPORTING PERIOD
Setelah tanggal pelaporan, ketegangan geopolitik di Subsequent to the reporting date, geopolitical
Timur Tengah meningkat menyusul tindakan militer tensions in the Middle East escalated following
di kawasan tersebut pada akhir Februari 2026. military actions in the region at the end of February
Perkembangan ini menyebabkan meningkatnya 2026. These developments have resulted in
ketidakpastian geopolitik dan volatilitas di pasar heightened geopolitical uncertainty and increased
keuangan dan energi global. volatility in global financial and energy markets.
Grup menilai potensi dampak terhadap operasi, The Group assesses the potential implications on the
posisi keuangan, dan kinerja keuangan Grup yang results of the Group’s operations, financial position
dapat timbul melalui beberapa faktor, termasuk: and financial performance which may arise through
several factors, including:
volatilitas harga komoditas dan energi global volatility in global commodity and energy prices
gangguan pada rantai pasokan dan logistik disruptions in global supply chains and logistics
global
ketidakpastian makroekonomi yang lebih luas broader macroeconomic uncertainty affecting
yang memengaruhi permintaan pelanggan customer demand volatility in foreign exchange
volatilitas di pasar valuta asing dan pasar and financial markets.
keuangan
Saat ini Grup tidak memiliki operasi langsung yang The Group does not currently have significant direct
signifikan di negara-negara yang terlibat langsung operations in the countries directly involved in the
dalam konflik tersebut. Namun, dampak ekonomi conflict. However, the broader economic effects
yang lebih luas akibat situasi geopolitik tersebut resulting from the geopolitical situation may indirectly
dapat memengaruhi operasi dan kinerja keuangan affect the Group’s operations and financial
Grup secara tidak langsung. performance.
Pada tanggal otorisasi atas laporan keuangan ini, At the date of authorization of these financial
tidak memungkinkan untuk mengestimasi secara statements, it is not possible to reliably estimate the
andal dampak keuangan yang mungkin timbul financial impact that further escalation of the conflict
akibat potensi eskalasi lebih lanjut dari konflik may have on the Group’s consolidated financial
tersebut pada laporan keuangan konsolidasian statements.
Grup.
Manajemen akan terus memonitor perkembangan Management will continue to monitor developments
terkait konflik ini dan menilai potensi dampaknya relating to the conflict and assess potential
pada periode pelaporan berikutnya. implications in future reporting periods.
117
Page 546
EMPOWERING INDUSTRY ENABLING LIFE Laporan Terintegrasi 2025 Integrated Report PT Samator Indo Gas Tbk Gedung UMG Samator Pendidikan Tower A, Lt. 5-6 Jl. Dr. Sahardjo No. 83, Manggarai, Tebet Jakarta Selatan 12850 P +6221-83709111 F +6221-83709111 www.samatorgas.com
Names mentioned 129 people and organisations named in the text · linked when the evidence is strong
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Samator Indo Tbk.
p.2 ×4
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org
Gas Tbk.
p.2 ×4
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org
Aneka Gas Industri Tbk
p.5 ×43
unresolved
person
Arief Harsono
p.5
unresolved
person
Oksigen
p.5
unresolved
org
Financial Services Authority
p.7 ×4
unresolved
org
Indonesia Stock Exchange
p.11 ×5
unresolved
org
PT Fitch Ratings Indonesia.
p.37 ×2
unresolved
org
Ministry of Environment and Forestry
p.40
unresolved
org
Ministry of Energy
p.41
unresolved
org
Bank Indonesia
p.45 ×8
unresolved
org
Ministry of Energy and Mineral Resources
p.46
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person
Vice
· Wakil Komisaris Utama
p.50 ×26
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person
Rasid Harsono
· President Commissioner
p.50 ×6
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Nini Liemijanto
· Commissioner
p.50 ×8
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Hans-Gerd Wienands-Adelsbach
· Commissioner
p.50 ×4
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org
Ministry of Industry
p.60 ×3
unresolved
person
Rachmat Harsono
· President Director
p.63 ×4
unresolved
person
Imelda Harsono
· President Director
p.63 ×7
unresolved
person
Andy N. Purwohardono
· Director
p.63 ×3
unresolved
—
Integrated Report 2025
· 63
p.63
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org
Dasar Hukum Pendirian
· Nama Perusahaan
p.68
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person
Soeleman Ardjasasmita
· Notaris
p.68 ×3
unresolved
org
Menteri Kehakiman Republik Indonesia
p.68
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person
Dr. Sahardjo
p.69
unresolved
org
Departemen Perindustrian Republik Indonesia.
p.69
unresolved
org
PT Aneka Gas
p.69 ×2
unresolved
org
Messer Griesheim GmbH
p.69 ×2
unresolved
org
PT Tira Austenite. In
p.69
unresolved
person
Amelia Amelia Jonathan SH.
p.71 ×3
unresolved
person
Jonathan
p.71
unresolved
person
Notary Ira Sudjono S.H.
p.71 ×33
unresolved
org
Kementerian Hukum dan Hak Asasi Manusia Republik
p.71
unresolved
org
Kementerian Hukum dan Hak Asasi
p.71 ×2
unresolved
org
Ministry of Manusia Republik Indonesia
p.71
unresolved
org
Industri Tbk
p.72
unresolved
person
Arief
p.73 ×2
unresolved
person
Associate
· Director
p.84
unresolved
person
Octavianus Santoso
· Direktur
p.86 ×3
unresolved
person
Djanarko Tjandra
· Direktur
p.86 ×3
unresolved
person
Ir. Sigit Purwanto Vice
· President Director
p.87 ×15
unresolved
org
Menteri Hukum dan HAM Republik Indonesia No. AHU-AH.
p.88 ×15
unresolved
—
Serving
· President Commissioner
p.88 ×9
unresolved
org
Minister of Law and Human Rights
p.88 ×15
unresolved
org
PT Samabayu Mandala
p.88 ×10
unresolved
org
PT Krakatau Samator
p.88 ×8
unresolved
org
PT Sandana
p.88 ×6
unresolved
org
PT Ruci Gas
p.88 ×4
unresolved
org
PT Arohera
p.88 ×6
unresolved
org
PT Samator LNG
p.88 ×4
unresolved
org
PT Samator Land
p.88 ×4
unresolved
org
PT Sandana Concurrent Positions
p.89
unresolved
org
PT Satyadhika Bakti Finance
p.89 ×2
unresolved
org
PT Sandana Aneka Medika
p.89 ×2
unresolved
org
PT Samator Pharmaceutical
p.89 ×2
unresolved
org
PT Samator Wase Gas
p.89 ×2
unresolved
org
PT Sandana Baswara Gas
p.89 ×2
unresolved
org
PT Sandana Arohera
p.89
unresolved
org
PT Dwi Setia Gas
p.90 ×2
unresolved
org
PT Sandana Adi Prakarsa
p.90 ×2
unresolved
org
PT Concurrent Positions
p.90 ×2
unresolved
org
PT Sandana Multigas
p.90 ×2
unresolved
org
PT Samator CNU Teknologi Medika
p.90
unresolved
org
Provident Agro Tbk
p.91 ×4
unresolved
org
PT Softex
p.92 ×2
unresolved
org
Williamson-Dickle Manufacturing Co. Ltd.
p.92 ×2
unresolved
org
Business Development Manager Kingfisher Asia Pacific Limited
p.92
unresolved
org
Kingfisher Asia Pacific Limited
p.92
unresolved
org
Siloam International Hospital Tbk
p.92 ×4
unresolved
org
Sandi dan Siber Negara
p.94
unresolved
org
Intelijen Negara
p.94 ×2
unresolved
org
Ministry of Law and Human Rights
p.94
unresolved
org
Koordinasi
p.94
unresolved
org
Intelijen Nasional
p.94
unresolved
org
PT PERURI
p.94
unresolved
org
PT PERURI Concurrent Positions
p.94
unresolved
org
Dana Pensiun Satya Wacana
p.95
unresolved
org
PT Goshen Anugerah Sejahtera
p.95 ×2
unresolved
org
PT Hempel Indonesia
p.99 ×2
unresolved
org
PT Linde Indonesia
p.99
unresolved
org
PT Linde Indonesia Rangkap
p.99
unresolved
org
MAP Active Adiperkasa Tbk
p.101 ×4
unresolved
org
PT Softex Indonesia
p.101 ×2
unresolved
org
MAP Adi Perkasa Tbk
p.101 ×4
unresolved
org
Matahari Department Store Tbk
p.101 ×4
unresolved
org
PT Morgan Stanley Asia Indonesia
p.101 ×2
unresolved
org
Pte Ltd
p.101 ×2
unresolved
org
PT Indobiscuit Mandiri Makmur
p.102 ×2
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