20260410_AVIA_Keterbukaan Informasi terkait Aksi Korporasi_32070027_lamp1.pdf

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PENGUMUMAN
JADWAL DAN TATA CARA

PEMBAGIAN DIVIDEN TUNAI TAHUN BUKU 2025

Berdasarkan keputusan Mata Acara Kedua Rapat Umum Pemegang Saham Tahunan
PT Avia Avian Tbk (“Perseroan”) tanggal 9 April 2026, dengan ini diberitahukan kepada para
Pemegang Saham Perseroan bahwa Perseroan akan melaksanakan pembagian dividen tunai untuk tahun
buku 2025 sebesar Rp23,- (dua puluh tiga Rupiah) per saham, dengan ketentuan bahwa atas dividen
tunai tersebut akan diperhitungkan dengan dividen interim tahun buku 2025 sebesar Rp11,- (sebelas
Rupiah) per saham yang telah dibayarkan oleh Perseroan kepada para Pemegang Saham pada tanggal
20 November 2025, sehingga sisa dividen tunai untuk tahun buku 2025 yang akan dibayarkan oleh
Perseroan adalah sebesar Rp12.- (dua belas Rupiah) per saham. Adapun jadwal dan tata cara pembagian
dividen tunai untuk tahun buku 2025 adalah sebagai berikut:

A. JADWAL PEMBAGIAN DIVIDEN TUNAI

Kegiatan Tanggai
1. | Pengumuman di Bursa Efek Indonesia 10 April 2026
2. | Akhir Periode Perdagangan Saham Dengan Hak Dividen
(Cum Dividen)
e Pasar Regular dan Pasar Negosiasi e 17 April 2026
e Pasar Tunai e 21 April 2026
3. | Awal Periode Perdagangan Saham Tanpa Hak Dividen
(Ex Dividen)
# Pasar Regular dan Pasar Negosiasi e 20 April 2026
# Pasar Tunai e 22 April 2026
4. | Tanggal Daftar Pemegang Saham yang berhak atas | 21 April 2026
Dividen (Record Date)
5. | Tanggal Pembayaran Dividen Tunai Tahun Buku 2025 28 April 2026

B. TATA CARA PEMBAGIAN DIVIDEN TUNAI

1. Dividen tunai akan dibagikan kepada Pemegang Saham yang namanya tercatat dalam Daftar
Pemegang Saham Perseroan pada tanggal 21 April 2026 sampai dengan pukul 16.00 Waktu
Indonesia Barat (“Record Date”).

2. Bagi Pemegang Saham yang sahamnya dimasukkan dalam penitipan kolektif
PT Kustodian Sentral Efek Indonesia (“KSEI”), pembagian dividen tunai akan didistribusikan
oleh KSEI pada tanggal 28 April 2026 melalui Perusahaan Efek dan/atau Bank Kustodian
dimana Pemegang Saham membuka rekening efek. Konfirmasi hasil pendistribusian dividen
tunai akan disampaikan oleh KSEI kepada Perusahaan Efek dan/atau Bank Kustodian dimana
Pemegang Saham membuka rekening efek. Selanjutnya Pemegang Saham akan menerima
informasi mengenai pembagian dividen tunai dari Perusahaan Efek dan/atau Bank Kustodian
dimana Pemegang Saham membuka rekening efek. Sedangkan bagi Pemegang Saham yang
sahamnya tidak dimasukkan dalam penitipan kolektif KSEI (Pemegang Saham warkat/script),
pembagian dividen tunai akan ditransfer langsung ke rekening Bank milik Pemegang Saham
yang bersangkutan.

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3. Atas pembayaran dividen tunai kepada Pemegang Saham Wajib Pajak Dalam Negeri
(“WPDN?) tidak akan dilakukan pemotongan Pajak Penghasilan, sedangkan atas pembayaran
dividen tunai kepada Pemegang Saham Wajib Pajak Luar Negeri (“WPLN”) akan dilakukan
pemotongan Pajak Penghasilan sesuai dengan ketentuan perpajakan yang berlaku pada saat
Record Date.

Pelaksanaan kewajiban Pajak Penghasilan atas dividen yang diterima oleh Pemegang Saham
WPDN adalah menjadi kewajiban Pemegang Saham WPDN yang bersangkutan dan
dilaksanakan oleh masing-masing Pemegang Saham WPDN.

4. Bagi Pemegang Saham yang merupakan WPDN berbentuk badan hukum, yang belum
menyerahkan Nomor Pokok Wajib Pajak (“NPWP”) kepada Perusahaan Efek dan/atau Bank
Kustodian dimana Pemegang Saham membuka rekening efek, diharuskan menyampaikan
NPWP kepada KSEI melalui Perusahaan Efek dan/atau Bank Kustodian dimana Pemegang
Saham membuka rekening efek, paling lambat tanggal 21 April 2026, pukul 16.00 Waktu
Indonesia Barat.

5. Bagi Pemegang Saham yang merupakan WPLN yang negaranya mempunyai Persetujuan
Penghindaran Pajak Berganda (“P3B”) atau Tax Treaty dengan Republik Indonesia, dapat
memanfaatkan pemotongan pajak dengan tarif yang lebih rendah (sesuai P3B) dari tarif normal
pemotongan Pajak Penghasilan (“PPh”) sebesar 20Y6 jika dapat memenuhi persyaratan yang
diatur dalam Peraturan Menteri Keuangan No. 112 Tahun 2025 tentang Tata Cara Penerapaan
P3B, termasuk namun tidak terbatas dengan menyampaikan Surat Keterangan Domisili
(“SKD”) WPLN berupa Form DGT asli yang diisi dengan benar, lengkap, jelas, ditandatangani,
dan telah mendapat pengesahan dari pejabat berwenang negara mitra (jika pengesahan tidak
ada, dapat diganti dengan asli Certificate of Residence ( “CoR”) dalam Bahasa Inggris kepada
KSEI sesuai dengan ketentuan yang ditetapkan oleh KSEI). Namun, jika selama tahun berjalan,
WPLN sudah pernah bertransaksi dan sudah memberikan Form DGT asli yang dilengkapi
dengan CoR kepada Wajib Pajak di Indonesia, maka SKD DGT dapat digantikan dengan
soficopy Tanda Terima SKD yang sudah terdaftar pada website resmi eSKD. Apabila belum
menyerahkan dokumen dimaksud sampai dengan batas waktu yang ditetapkan oleh KSEI, maka
atas pembayaran dividen tunai kepada pemegang saham WPLN tersebut akan dikenakan
pemotongan PPh Pasal 26 dengan tarif' tertinggi, yaitu sebesar 2046.

6. Menurut ketentuan peraturan perpajakan yang berlaku saat ini, dividen yang diterima Wajib

Pajak Orang Pribadi Dalam Negeri (“WPODN”) tidak lagi dipotong PPh dan dapat
diperlakukan sebagai penghasilan bukan obyek PPh sepanjang diinvestasikan di wilayah
Negara Kesatuan Republik Indonesia sebagaimana diatur dalam Peraturan Pemerintah No. 9
Tahun 2021 dan perubahannya (“PP9”), Peraturan Menteri Keuangan No. 18 Tahun 2021 dan
perubahannya (“PMK 18”), serta aturan perpajakan pelaksanaannya, atau WPOPDN juga dapat
memilih dikenai PPh bersifat final sebesar 10Yo berdasarkan Undang-Undang Republik
Indonesia No. 7 Tahun 1983 tentang Pajak Penghasilan yang telah beberapa kali diubah terakhir
diubah dengan Undang-Undang Republik Indonesia No. 7 Tahun 2021 (“UU PPh”) Pasa! 17
ayat (2c)" tanpa perlu untuk melakukan investasi di wilayah Negara Kesatuan Republik
Indonesia.
Apabila WPOPDN yang memilih memperlakukan dividen yang diterima sebagai penghasilan
bukan obyek PPh, namun pelaksanaan investasi yang tidak sesuai dengan ketentuan dan tata
cara sebagaimana yang diatur dalam PP9 dan PMK 18, maka atas dividen terkait juga dikenakan
PPh bersifat final sebesar 10Y6 berdasarkan UU PPh Pasal 17 ayat (2c)“.

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“Penyetoran PPh bersifat final atas dividen tersebut, harus disetor sendiri oleh WPOPDN paling lama tanggal
15 (lima belas) bulan berikutnya setelah bulan dari tanggal pencatatan (Record Date).

Pemotongan PPh dilaksanakan sesuai dengan peraturan perpajakan yang berlaku pada Record
Date. Jika terdapat peraturan perpajakan yang baru terbit setelah dilaksanakan pemotongan PPh
tetapi berlaku surut ke Record Date dan dapat saja menyebabkan kelebihan pemotongan PPh,
maka penyelesaian pengembalian pajak dilakukan melalui mekanisme pengembalian pajak
yang seharusnya tidak terutang sesuai dengan ketentuan perpajakan yang berlaku (sampai
dengan pengumuman ini terbit, yaitu Peraturan Menteri Keuangan No. 81 Tahun 2024 dan
perubahannya yang relevan) yang dilakukan oleh masing-masing pemegang saham yang
terdampak peraturan tersebut.

Bagi Pemegang Saham yang sahamnya disimpan dalam penitipan kolektif KSEI, bukti
pemotongan pajak dividen tunai dapat diambil di Perusahaan Efek dan/atau Bank Kustodian
dimana Pemegang Saham membuka rekening efek. Bagi Pemegang Saham warkat/scrip, bukti
pemotongan pajak dividen tunai diambil di Biro Administrasi Efek Perseroan, yaitu
PT Raya Saham Registra, Gedung Plaza Sentral, Lantai 2, Jl. Jend. Sudirman Kav. 47-48,
Jakarta 12930, Indonesia, Telp.: (#6221) 2525666.

Bagi Perusahaan Efek dan/atau Bank Kustodian yang memiliki catatan elektronik untuk saham
Perseroan dalam penitipan kolektif KSEI, diminta untuk menyerahkan data Pemegang Saham
dan dokumen status pajaknya kepada KSEI dalam jangka waktu yang ditentukan oleh ketentuan
KSEI.

. Apabila terdapat masalah perpajakan di kemudian hari atau klaim atas dividen tunai yang telah

dibayarkan kepada dan diterima oleh Pemegang Saham yang sahamnya disimpan dalam
penitipan kolektif KSEI selain kondisi pada butir-butir di atas, diminta untuk menyelesaikannya
dengan Perusahaan Efek dan/atau Bank Kustodian dimana pemegang saham membuka rekening
efek dengan merujuk pada ketentuan perpajakan yang berlaku.

Pengumuman ini merupakan pemberitahuan resmi dari Perseroan. Perseroan tidak mengeluarkan surat
pemberitahuan secara khusus kepada pemegang saham.

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Kabupaten Sidoarjo, 10 April 2026
Direksi
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ANNOUNCEMENT OF
SCHEDULE AND PROCEDURE
FOR THE DISTRIBUTION OF CASH DIVIDENDS
FOR THE 2025 FINANCIAL YEAR

In accordance with the resolution of the Second Agenda of the Annual General Meeting of Shareholders
of PT Avia Avian Tbk (the “Company”) dated April 9, 2026, it is hereby notified to all Shareholders of
the Company that the Company is going to pay out cash dividends for the 2025 financial year of IDR23.-
(twenty three Rupiah) per share, provided that the cash dividends will be calculated with the 2025
financial year interim dividends of IDRII.- (eleven Rupiah) per share which already paid by the
Company to all Shareholders on November 20, 2025, therefore the remaining cash dividends for the
2025 financial year will be paid by the Company at IDR12.- (twelve Rupiah) per share. The schedule
and procedure for the distribution of cash dividends for the 2025 financial year are as follows:

A. SCHEDULE FOR DISTRIBUTION OF CASH DIVIDENDS

No. Activity Date
1. | Announcement on the Indonesia Stock Exchange April 10, 2026
2. | End of Trading Period for Shares with Dividend Rights
(Cum Dividends)
# Regular Markets and Negotiated Markets # April 17, 2026
@# Cash Markets e April 21, 2026
3. | Start of Trading Period for Shares without Dividend Rights
(Ex Dividends)
# Regular Markets and Negotiated Markets » April 20, 2026
e Cash Markets e April 22, 2026
4. | Record Date to determine the Shareholders' Eligibility for | April 21, 2026
Dividends
5. | Date of Payment of Cash Dividends for the 2025 Financial | April 28, 2026
Year

B. PROCEDURE FOR THE DISTRIBUTION OF CASH DIVIDENDS

1. Cash dividends will be distributed to the Shareholders whose names are recorded in the
Company's Register of Shareholders on April 21, 2026, until 4 p.m. Western Indonesia Time
(“Record Date”).

2. For a Shareholder whose shares are placed in the collective custody of
PT Kustodian Sentral Efek Indonesia (“KSEI”), the cash dividends will be distributed by KSEI
on April 28, 2026 through the Securities Company and/or the Custodian Bank where the
Shareholder opened a securities account. A confirmation of the proceeds from cash dividends
distribution will be provided by KSEI to the Securities Company and/or the Custodian Bank
where the Shareholder has opened a securities account. Furthermore, the Shareholder will
obtain information regarding the cash dividends” distribution from the Securities Company
and/or the Custodian Bank where the Shareholder has opened a securities account. However,
for a Shareholder whose shares are not placed in the collective custody of KSEI (holder of
shares with physical certificates), the cash dividends will be directly transferred to the Bank
account of the relevant Shareholder.

3. The cash dividends to be paid to a Shareholder with status as a Domestic Taxpayer (“Wajib
Pajak Dalam Negeri, or WPDN”) will not be subject to Income Tax withholding, whereas the

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cash dividends to be paid to a Shareholder with status of Foreign Taxpayer (“Wajib Pajak Luar
Negeri, or WPLN”) will subject to Income Tax withholding in accordance with the applicable
tax provisions as of the Record Date.

The Income Tax obligation arising in connection with the dividends received by the Shareholder
with status of WPDN constitutes the responsibility of the relevant Shareholder and must be
fulfilled by the relevant Shareholder with status of WPDN on their own.

4. A Shareholder with WPDN status in the form of legal entity, that has not provided the Taxpayer
Identification Number (“Nomor Pokok Wajib Pajak, or NPWP”) to the Securities Company
and/or the Custodian Bank where the Shareholder has opened a securities account, such
Shareholder is reguired to provide the NPWP to KSEI through the Securities Company and/or
the Custodian Bank where the Shareholder has opened a securities account, no later than
April 21, 2026, at 4 pm Western Indonesia Time.

5. A Shareholder with WPLN status from a country where the Republic of Indonesia has entered
into a Double Taxation Agreement (“DTA”) or Tax Treaty, may take advantage of withholding
tax with a lower rate (according to DTA), being less than the normal rate of Income Tax (“PPh,
or Income Tax”) withholding of 2049 provided that such Shareholder meets the reguirements
stipulated in Regulation of the Minister of Finance No. 112 of 2025 concerning the Procedure
for Implementing of DTASs, including but not limited to submitting a Certificate of Domicile
(“CoD”) of WPLN in the form of the original DGT form, which has been filled out correctly,
completely, clearly, signed, and certified by the competent officer in the country of the
counterparty (if there is no validation, such document may be substituted with the original
Certificate of Residence (“CoR”) in English language to KSEI in accordance with the
provisions stipulated by KSEI). However, if during the current year, WPLN has conducted a
transaction and has provided the original DGT form accompanied by the CoR to a Taxpayer in
Indonesia, the CoD in the form of the DGT Form may be substituted with a softcopy of the CoD
Receipt that has been registered on the e-CoD official website. If the said document has not
been submitted by the time limit determined by KSEI, then the payment of cash dividends toa
Shareholder with WPLN status will be subject to Income Tax withholding under Article 26 at
the maximum rate imposed of 20Y6.

6. Under the tax laws and regulations currently in force, the dividends received by a Resident
Individual Taxpayer (“Wajib Pajak Orang Pribadi Dalam Negeri, or WPODN”) are no longer
subject to Income Tax withholding and can be treated as income that is not included as an
income tax objectas long as they are invested in the territory of the Unitary State of the Republic
of Indonesia as regulated in Government Regulation No. 9 of 2021 (“PP9”) and its amendments,
Regulation of the Minister of Finance No. 18 of 2021 (“PMK 18”) and its amendments, as well
as the implementing tax regulations, otherwise, the WPODN may also choose to be subjected
to final Income Tax of 1096 according to Article 17 paragraph (2c)" of the Law of the Republic
of Indonesia No. 7 of 1983 concerning Income Tax as amended several times, last amended by
Law of the Republic of Indonesia Number 7 of 2021 (“Income Tax Law”) without the obligation
to invest the same in the territory of the Unitary State of the Republic of Indonesia.

Ifthe WPODN chooses to treat the dividends as income that is not included as an Income Tax
object but fails to comply with the investment reguirement under the provisions and procedures
stipulated in PP9 and PMK 18, the relevant dividends will, notwithstanding the above, be
subjected to final Income Tax of 1096 according to Article 17 paragraph (2c)" of the Income
Tax Law.
“Payment of the final PPh on the dividends as described above must be made by the relevant WPODN no later
Ihan the 15th (fificenth) day of the month subseguent to the month of the Record Date.

7. The Income Tax withholding is carried out in accordance with the applicable tax regulations on

the Record Date. Ifa new tax regulation is issued after the Income Tax withholding is made but

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applies retroactively to the Record Date, and resulting over withholding of Income Tax, then
the settlement of the refund of the over withheld tax is carried out through a tax refund
mechanism that should not be payable in accordance with the applicable tax provisions (as of
the date of this announcement is published, namely Regulation of the Minister of Finance
No. 81 of 2024 and its relevant amendments) which is carried out by each Shareholder affected
by the regulation.

8. Fora Shareholder whose shares are placed in the collective custody of KSEI, the proof of
withholding tax for cash dividends can be collected at the Securities Company and/or the
Custodian Bank where the Shareholder has opened asecurities account. Forany holder of shares
with physical certificates, the proof of withholding tax for cash dividends can be collected at
the Company's Securities Administration Bureau, namely PT Raya Saham Registra, Plaza
Sentral Building, 2th Floor, Jl. Jend. Sudirman Kav. 47-48, Jakarta 12930, Indonesia, Phone:
(46221) 2525666.

9. The Securities Company and/or the Custodian Bank that retains the electronic records of the
Company's shares that are placed in the collective custody of KSEI are kindly reguested to
provide the Shareholders' data and any documents showing their tax status to KSEI within the
period determined by the provisions of KSEI.

10. In the event of any tax issues hereafter arising or any claims in relation to the cash dividends
already paid out to and received by the Shareholders whose shares are placed in the collective
custody of KSEI, other than the circumstances described above, the relevant Shareholders are
kindly reguested to settle the issues or claims with the Securities Company and/or the Custodian
Bank where the Shareholders have opened a securities account in accordance with applicable
tax provisions.

This announcement serves as an official notification from the Company. The Company does not issue
any other specific notification to the Shareholders.

Sidoarjo Regency, April 10, 2026
The Board of Directors
PT Avia Avian Tbk

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