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Page 1
Kilas Kinerja
Performance Review 1
Build on Trust,
Rising Together
2025
Laporan Tahunan
Annual Report
PT Asuransi Tugu Pratama Indonesia Tbk PT Asuransi Tugu Pratama Indonesia Tbk
a member of PERTAMINA berizin dan diawasi oleh Otoritas Jasa Keuangan (OJK)
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
Page 2
Pendahuluan
2 Foreword
Sanggahan dan Pernyataan Kehati-hatian
Disclaimer and Cautionary Statements
Laporan Tahunan 2025 menggunakan kata “Tugu Insurance”, The 2025 Annual Report uses the words “Tugu Insurance”,
“Perseroan”, “Perusahaan”, dan “Kami” untuk menyebut PT “Company”, and “We” to refer to PT Asuransi Tugu Pratama
Asuransi Tugu Pratama Indonesia Tbk dan anak perusahaan. Indonesia Tbk and its subsidiaries.
Laporan Tahunan 2025 PT Asuransi Tugu Pratama Indonesia The 2025 Annual Report of PT Asuransi Tugu Pratama
Tbk dapat memuat informasi atau pernyataan yang berwawasan Indonesia Tbk may contain forward-looking information or
ke depan termasuk tetapi tidak terbatas pada strategi, statements including but not limited to strategies, future plans,
rencana ke depan dan kinerja operasional maupun keuangan and indicative future operational and financial performance
indikatif masa mendatang yang secara bersama-sama disebut (collectively referred to as “forward-looking information”) except
“informasi yang berorientasi masa depan atau forward looking for historical matters.
information” kecuali hal-hal yang bersifat historis.
Forward-looking information didasarkan pada sejumlah Forward-looking information is based upon several current
ekspektasi internal, estimasi, proyeksi, dan asumsi saat ini, internal expectations, estimates, projections assumptions, and
serta keyakinan bahwa, sesuai pandangan wajar manajemen, beliefs that, in management’s reasonable opinion, are
secara inheren bergantung pada ketidakpastian dan inherently subject to business, economic, competitive, or other
kontinjensi bisnis, ekonomi, kompetitif, atau lainnya. Forward- uncertainties and contingencies. Forward-looking information
looking information bukan merupakan jaminan kinerja di is not a guarantee of future performance and involves known
masa yang akan datang dan melibatkan risiko yang sudah and unknown risks, uncertainties, and other factors (including
dan belum diketahui, ketidakpastian, serta faktor-faktor lain the risks and uncertainties contained in the Company’s
(termasuk risiko dan ketidakpastian yang terdapat dalam consolidated financial statements and Management’s
laporan keuangan konsolidasian Perseroan dan Pembahasan Discussion and Analysis available through the Company’s
dan Analisis Manajemen yang tersedia melalui situs web website and/or elsewhere in this Annual Report) that may
Perseroan dan/atau terdapat pada bagian lain dalam Laporan cause actual results, performance or achievements to differ
Tahunan ini), yang mungkin mengakibatkan hasil, kinerja, atau materially from any future results, performance or achievements
pencapaian aktual menjadi berbeda secara material dari hasil, expressed or implied by such forward-looking information.
kinerja, atau pencapaian masa depan yang dipaparkan atau
tersirat oleh forward-looking information tersebut.
Segala estimasi, strategi investasi, atau pandangan yang Any estimates, investment strategies, or views expressed in
dicantumkan di dalam Laporan Tahunan ini berdasarkan kondisi this Annual Report are based on current market conditions
pasar saat ini, dan/atau informasi yang disediakan oleh pihak and/or information provided by unaffiliated third parties and
ketiga yang tidak terafiliasi, dan dapat berubah sewaktu-waktu are subject to change without notice. To the extent that certain
tanpa pemberitahuan terlebih dahulu. Sepanjang informasi information in this Annual Report is obtained from third-party
dalam Laporan Tahunan ini diperoleh dari sumber pihak ketiga, sources, the Company has not independently verified such
Perseroan belum melakukan verifikasi informasi tersebut information, and there is a risk that assumptions made, and
secara independen, dan terdapat risiko bahwa asumsi yang conclusions drawn by the Company based on such information
dibuat dan simpulan yang diambil berdasarkan informasi may be inaccurate. Except as required by law, the Company
tersebut tidak akurat. Kecuali diwajibkan oleh peraturan disclaims any obligation to update or revise any forward-looking
perundang-undangan, Perseroan menyangkal adanya tanggung information, whether as a result of new information or events or
jawab apa pun untuk memperbarui informasi atau merevisi otherwise.
forward-looking information apa pun, baik sebagai akibat dari
adanya informasi atau kejadian baru, atau lainnya.
Dalam kondisi tertentu, forward-looking information dapat In certain circumstances, forward-looking information can
dikenali dengan penggunaan istilah berwawasan ke depan be identified by the use of forward-looking terms such as
seperti “diharapkan”, “mungkin”, “dapat”, “akan”, “harus”, “expect,” “likely,” “may,” “will,” “should,” “intend,” “anticipate,”
“bertekad”, “mengantisipasi”, “berpotensi”, “mengajukan”, “potential,” “proposed,” “estimate,” and other similar words
“memperkirakan”, dan kata-kata lain seperti “dapat” atau such as “may” or “will occur”, or when discussing strategy.
“akan terjadi”, atau pada saat membahas strategi.
Sehubungan dengan penyajian kinerja keuangan, Laporan In relation to the presentation of financial performance,
Tahunan 2025 menyajikan laporan keuangan berdasarkan the 2025 Annual Report presents the Company’s financial
penerapan standar akuntansi terbaru yaitu PSAK 117 (Kontrak statements based on the adoption of the latest accounting
Asuransi), sehingga angka kinerja keuangan tahun 2024 standard, PSAK 117 (Insurance Contracts). Accordingly, the
disajikan kembali (restated) untuk tujuan perbandingan, 2024 financial figures have been restated for comparative
sementara kinerja historis tahun 2021–2023 masih disusun purposes, while the historical financial performance for
berdasarkan standar akuntansi sebelumnya yakni PSAK 104. 2021–2023 continues to be prepared in accordance with the
previously applicable accounting standards, which is PSAK 104.
Pembaca diminta untuk berhati-hati dan tidak bergantung
semata-mata pada forward-looking information tersebut dan Readers are cautioned not to put undue reliance on this
tidak diperuntukkan sebagai dasar untuk membuat keputusan forward-looking information, which should not be viewed, in and
investasi apa pun dengan sendirinya. of itself, as any basis for making any investment decision.
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
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Pendahuluan
Foreword 3
Penjelasan Tema Laporan Tahunan 2025
Theme Explanation for the 2025 Annual Report
Dibangun di atas Kepercayaan, Tumbuh Bersama
Build on Trust, Rising Together
Tema Laporan Tahunan 2025, Dibangun di atas Kepercayaan, Tumbuh Bersama, mencerminkan perjalanan
Tugu Insurance sepanjang tahun 2025 dalam mencatatkan kinerja yang solid dan tetap bertumbuh di
tengah berbagai dinamika dan tantangan industri. Pencapaian tersebut tidak terlepas dari kepercayaan
yang diberikan oleh seluruh pemangku kepentingan, yang menjadi landasan utama bagi Perseroan dalam
melangkah maju secara terukur dan berkesinambungan.
Kepercayaan dari pemegang saham, karyawan, nasabah, investor, mitra kerja, regulator, pemerintah,
media, serta masyarakat luas menjadi pelecut semangat bagi Perseroan untuk terus memperkuat
fundamental bisnis. Berlandaskan kepercayaan tersebut, Perseroan menghadirkan produk dan layanan
yang relevan dan bernilai tambah, menjalankan transformasi bisnis yang berfokus pada efisiensi dan
transparansi, serta senantiasa menjunjung tinggi penerapan tata kelola perusahaan yang baik.
Melalui semangat kebersamaan dan kolaborasi, Perseroan meyakini bahwa pertumbuhan yang dicapai
merupakan hasil dari sinergi yang kuat dengan seluruh pemangku kepentingan. Dengan membangun
di atas kepercayaan yang telah terjaga, Tugu Insurance berkomitmen untuk tumbuh bersama secara
berkelanjutan sekaligus menciptakan nilai tambah jangka panjang yang berkesinambungan bagi seluruh
pemangku kepentingan.
The 2025 Annual Report theme, Build on Trust, Rising Together, reflects Tugu Insurance’s journey
throughout 2025 in delivering solid performance while continuing to grow amid various industry dynamics
and challenges. This achievement is inseparable from the trust placed in the Company by all
stakeholders, which serves as a strong foundation for moving forward in a measured and
sustainable manner.
The trust of shareholders, employees, customers, investor, business partners,
regulators, the government, media, and the wider community has become a key driver
for the Company to consistently strengthen its business fundamentals. Building on
this trust, Tugu Insurance continues to deliver relevant and value-added products
and services, implement business transformation focused on efficiency and
transparency, and uphold the principles of good corporate governance.
Through a shared spirit of collaboration, the Company believes that
sustainable growth cannot be achieved independently, but through strong
synergy with all stakeholders. By building on the trust that has been
firmly established, Tugu Insurance remains committed to growing together
and creating sustainable long-term value for all stakeholders.
2025
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
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Kesinambungan Tema
Theme Continuity
2021
Keselarasan untuk Gapai Pencapaian Tertinggi Baru
Perpetual Harmony to Reach New Heights
Tahun 2021 bertepatan dengan momentum 41 tahun perjalanan Tugu Insurance
di industri asuransi umum Indonesia. Perseroan menyadari bahwa keberhasilan
yang diraih selama lebih dari empat dekade tidak terlepas dari sinergi dan
keselarasan dengan seluruh pemangku kepentingan. Keselarasan inilah yang
menjadi fondasi utama untuk melangkah menuju pencapaian tertinggi yang baru.
The year 2021 marked a significant milestone as Tugu Insurance celebrated
41 years of excellence in Indonesia’s general insurance industry. The Company
recognized that its four decades of success were built upon strong synergy and
alignment with stakeholders, forming the foundation for reaching unprecedented
new heights.
2022
Melangkah Menuju Keunggulan melalui Inovasi Digital
Rise Towards Excellence through Digital Innovation
Memasuki era Revolusi Industri 4.0, Tugu Insurance memfokuskan langkahnya
pada transformasi digital. Berbagai inovasi dan inisiatif digital terus
dikembangkan untuk mendorong efisiensi, meningkatkan kualitas layanan,
serta menciptakan keunggulan kompetitif yang berkelanjutan demi mencapai
pertumbuhan yang berkualitas.
In the era of Industry 4.0, Tugu Insurance focused on accelerating digital
transformation. The Company’s digital innovations and initiatives were designed
to drive efficiency, enhance service quality, and achieve sustainable excellence,
enabling high-quality growth and competitiveness in Indonesia’s general insurance
industry.
2023
Mengoptimalkan Inovasi,
Mencapai Keunggulan yang Lebih Tinggi
Optimizing Innovation, Achieving Higher Excellence
Sepanjang tahun 2023, Tugu Insurance terus melakukan rasionalisasi dan
optimalisasi inovasi sebagai respons atas dinamika dan tantangan yang
berkembang. Melalui kemampuan adaptasi yang kuat, Perseroan berhasil
mencapai target pertumbuhan kinerja yang positif. Seiring dengan itu, Tugu
Insurance semakin memperkokoh fondasi bisnis dengan mengembangkan
operasional ke tingkat yang lebih tinggi.
Throughout 2023, Tugu Insurance continuously implemented the rationalization
and optimization of innovations to respond to evolving challenges. Through
strong adaptability, the Company successfully achieved positive performance
growth targets while further strengthening its business foundation and advancing
operations to a higher level.
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
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2024
Semangat untuk Melangkah Maju
Courage to Keep Moving Forward
Tahun 2024 menggambarkan semangat Tugu Insurance untuk berani melangkah
maju dengan mempercepat perubahan guna memperkuat kepercayaan (Trusted),
menghadirkan kemudahan (Easiness), serta mengedepankan pendekatan yang
lebih ramah (Friendly) kepada pelanggan. Melalui fondasi bisnis yang kuat dan
transformasi berkelanjutan, Perseroan terus menciptakan nilai jangka panjang di
tengah dinamika industri.
The year 2024 reflects Tugu Insurance’s courage to keep moving forward by
accelerating transformation to strengthen trust (Trusted), deliver convenience
(Easiness), and foster a more friendly (Friendly) customer approach. Supported
by a strong business foundation and continuous transformation, the Company
remains committed to creating long-term value amid industry dynamics.
2025
Dibangun di atas Kepercayaan,
Tumbuh Bersama
Build on Trust,
Rising Together
Tahun 2025 menegaskan komitmen Tugu Insurance untuk tumbuh dengan
bertumpu pada kepercayaan melalui kolaborasi yang semakin erat. Dengan
semangat Simply Trusting, setiap tantangan dihadapi bersama, mendorong
Perseroan untuk terus berkembang, melampaui batas, dan mencapai
ketinggian baru secara berkelanjutan.
The year 2025 reaffirms Tugu Insurance’s commitment to grow on a
foundation of trust through stronger collaboration. With the spirit of Simply
Trusting, every challenge is faced together, enabling the Company to grow,
push beyond boundaries, and reach new heights sustainably.
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
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6 Chapter
Daftar Isi
Table of Contents
2 Sanggahan dan 78 Bidang Usaha
Pernyataan Kehati-hatian Business Line Analisa & Pembahasan
139
Disclaimer and Cautionary Statements Manajemen
80 Produk dan Jasa
Management Discussion and
3 Penjelasan Tema Products and Services
Analysis
Laporan Tahunan 2025 87 Peta Wilayah Operasional
Theme Explanation for Operational Areas 140 Tinjauan Makroekonomi
the 2025 Annual Report Macroeconomic Review
89 Keanggotaan dalam Asosiasi
4 Kesinambungan Tema Membership in Associations 143 Tinjauan Industri
Theme Continuity Industry Review
90 Struktur Organisasi Tugu Insurance
6 Daftar Isi Tugu Insurance Organizational 151 Tinjauan Operasional
Table of Contents Structure Operational Review
8 Pencapaian 2025 92 Profil Dewan Komisaris 154 Tinjauan Keuangan
2025 Achievement Board of Commissioners’ Profile Financial Review
9 Penghargaan dan Sertifikasi 102 Informasi Mengenai Rangkap 163 Kemampuan Membayar Kewajiban
Awards and Certifications Jabatan Anggota Dewan Komisaris Ability to Pay Liabilities
19 Peristiwa Penting 2025 Information Regarding Concurrent 165 Kolektabilitas
Event Highlights 2025 Positions of Members of the Board Collectability
of Commissioners
166 Struktur dan Pengelolaan Modal
Kilas Kinerja 103 Informasi Mengenai Hubungan Capital Structure and Management
25 Afiliasi Anggota Dewan Komisaris
Performance Review 168 Ikatan Material untuk Investasi Barang
Information Regarding Affiliation
Relationships of Members of the Modal
26 Ikhtisar Keuangan
Material Commitment for Capital
Financial Highlights Board of Commissioners
Expenditure
29 Ikhtisar Saham 104 Profil Direksi
Board of Directors’ Profile 168 Realisasi Investasi Barang Modal
Share Highlights
Realization of Capital Expenditure
31 Ikhtisar Obligasi, Sukuk atau Obligasi 116 Informasi Mengenai Rangkap
Jabatan Anggota Direksi 170 Investasi, Ekspansi, Divestasi, Akuisisi,
Konversi
Information Regarding Concurrent dan Restrukturisasi Utang/Modal
Bond, Sukuk or Convertible Bonds
Positions of Members of the Board Investment, Expansion, Divestment,
Highlights
of Directors Acquisition, and Debt/Capital
31 Laporan dan Rating Analis Restructuring
Analysts Ratings and Reports 117 Informasi Mengenai Hubungan
Afiliasi Anggota Direksi 170 Penjualan dan Pemasaran
Information Regarding Affiliation Sales and Marketing
Laporan Manajemen Relationships between Board of 172 Dampak Perubahan Harga terhadap
33
Management Reports Directors Members Penjualan/Pendapatan Perusahaan
The Impact of Price Changes on the
118 Sumber Daya Manusia
35 Laporan Dewan Komisaris Company’s Sales/Revenue
Human Resource
Report of the Board of Commissioners
127 Informasi Mengenai Kepemilikan 173 Strategi, Target, dan Realisasi 2025
47 Laporan Direksi Strategy, Target, and Realization 2025
Saham
Report of the Board of Directors
Shareholding Information 176 Prospek Usaha dan Pedoman 2026
62 Surat Pernyataan Dewan Komisaris Business Outlook and Guidance for
Statement Letter of Board of
130 Informasi Mengenai Pemegang Saham
Utama/Pengendali 2026
Commissioners
Information on Primary/Controlling 177 Dividen
63 Surat Pernyataan Direksi Shareholders Dividend
Statement Letter of Board of Directors
132 Struktur Grup Perusahaan 178 Penggunaan Dana Hasil Penawaran
Company Group Structure Umum
Profil Perusahaan The Use of Proceeds from Public
65 133 Entitas Anak dan Entitas Asosiasi
Company Profile Subsidiaries and Associates Offerings
135 Kronologi Penerbitan dan/atau 180 Informasi dan Fakta Material setelah
66 Identitas Perusahaan
Pencatatan Saham Tanggal Laporan Keuangan
Company Identity
Share Issuance and/or Share Listing Material Information Subsequent to
67 Riwayat Singkat Tugu Insurance Financial Report Date
Brief History of Tugu Insurance Chronology
135 Kronologi Penerbitan dan/atau 180 Informasi Keuangan yang Telah
69 Informasi Tentang Perubahan Nama Dilaporkan yang Mengandung Kejadian
Perusahaan Pencatatan Efek Lainnya
Chronology of The Issuance and/or Luar Biasa dan Jarang Terjadi
Information About Change of the Reported Financial Information
Company’s Name The Listing of Other Securities
Containing Extraordinary and Rare
70 Jejak Langkah 136 Informasi Mengenai Kantor Akuntan Events
Milestone Publik dan Akuntan Publik
Information Regarding Public 181 Informasi Material Benturan
74 Visi, Misi, dan Tata Nilai Budaya Accountant Firm and Public Accountant Kepentingan
Perusahaan Material Information Containing
Vision, Mission, and Corporate 137 Lembaga dan/atau Profesi Penunjang Conflict of Interest
Culture Value Pasar Modal Lainnya
Other Capital Market Supporting
77 Filosofi Logo Institutions and/or Professions
Logo Philoshophy
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
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Chapter 7
181 Informasi Material Terkait Transaksi 402 Kebijakan Pengungkapan Informasi 446 Dampak Program TJSL
Afiliasi mengenai Kepemilikan Saham The CSR Program Impacts
Material Information on Affiliates Anggota Direksi dan Dewan Komisaris 449 Upaya Penanganan Dampak Negatif
Transactions Information Disclosure Policy on Share Measures to Mitigate Negative
185 Perubahan Peraturan yang Berdampak Ownership of the Board of Directors Impacts
terhadap Perusahaan and the Board of Commissioners
450 Pemenuhan Surat Edaran Otoritas Jasa
Regulatory Changes Affecting the 404 Sistem Pelaporan Dugaan Pelanggaran Keuangan No. 16/SEOJK.04/2021
Company Whistleblowing System Compliance with Financial Services
187 Perubahan Kebijakan Akuntansi 407 Kebijakan Antikorupsi Authority Circular Letter No. 16/
Changes in Accounting Policy Anticorruption Policy SEOJK.04/2021
421 Strategi Anti-Fraud
Tata Kelola Perusahaan Anti-Fraud Strategy
189 Laporan Keuangan
Good Corporate Governance 423 Program Anti Pencucian Uang (APU) 453
Audited Report
dan Pencegahan Pendanaan Terorisme
190 Komitmen dan Prinsip Tata Kelola (PPT) 455 Checklist AR 2025 dengan Surat
Perusahaan Anti-Money Laundering (AML) Counter- Edaran Otoritas Jasa Keuangan Nomor
Commitment and Principles of Terrorism Financing (CTF) Program 16/SEOJK.04/2021 tentang Bentuk
Corporate Governance dan Isi Laporan Tahunan Emiten atau
426 Penanganan Keluhan dan Pengaduan
192 Implementasi, Pengawasan, dan Pelanggan Perusahaan Publik
Penilaian Tata Kelola Perusahaan Customer Complaints Handling and Checklist of AR 2025 with OJK Circular
Implementation, Supervision, and Resolution Letter Number 16/SEOJK.04/2021
Evaluation of Corporate Governance on the Form and Content of Annual
429 Kesesuaian Penerapan Tata Kelola Report of Issuers and Public
196 Struktur dan Fungsi Organ Tata Kelola Tugu Insurance terhadap Pedoman
Perusahaan Companies
Tata Kelola Perusahaan Terbuka
Organ Structure and Function of Conformity of Tugu Insurance GCG 473 Laporan Keuangan
Corporate Governance Implementation with the Governance Audited Report
262 Komite dan Fungsi di Bawah Dewan Guidelines for Public Companies
Komisaris
Committees Under The Board of
437 Tanggung Jawab Sosial
Commissioners
Perusahaan
305 Komite dan Fungsi di Bawah Direksi Corporate Social Responsibility
Committees and Functions Under the
Board of Directors 438 Tata Kelola Tanggung Jawab Sosial
368 Sistem Pengendalian Internal Perusahaan
Internal Control System Corporate Social Responsibility
Governance
372 Kebijakan Manajemen Risiko
Risk Management Policies 442 Struktur Organisasi TJSL
CSR Organization Structure
389 Tata Kelola Teknologi Informasi
Information Technology Governance 442 Implementasi Program TJSL
CSR Program Implementation
396 Perkara Hukum yang Dihadapi
Perseroan, Entitas Anak, Anggota
Dewan Komisaris, dan Anggota Direksi
yang Menjabat
Legal Cases Faced by The Company,
Subsidiaries, Members of The Board
of Commissioners, and The Board of
Directors
397 Sanksi Administratif terhadap
Perseroan, Anggota Dewan Komisaris,
dan Anggota Direksi yang Menjabat
Administrative Sanctions Imposed on
the Company, Members of the Board
of Commissioners, and Members of
the Board of Directors
398 Kode Etik
Code of Conduct
401 Pemberian Kompensasi Jangka
Panjang Berbasis Kinerja kepada
Direksi dan Karyawan dalam Bentuk
Management Stock Option Plan
(MESOP)
Provision of Performance-Based Long-
Term Compensation to the Board of
Directors and Employees in the form
of Management Stock Option Plan
(MESOP)
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
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8 Chapter
Pencapaian 2025
Achievement 2025
Hasil Jasa Asuransi Pendapatan Usaha Bersih
Insurance Service Result Net Operating Revenues
Rp
1,0 triliun
trillion
Rp
2,3 triliun
trillion
Laba Tahun Berjalan yang Jumlah Aset
dapat Diatribusikan kepada Total Assets
Pemilik Entitas Induk
Income for the Year Attributable
to Equity Owners of the Parent
Entity
Rp
27,7 triliun
trillion
Rp
711,1 miliar
billion
Jumlah Liabilitas
Total Liabilities
Rp
17,5 triliun
trillion
Total Ekuitas
Total Equity
Rp
10,2 triliun
trillion
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
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Penghargaan dan Sertifikasi
Awards and Certifications
CALL TIA as Call Center Car insurance
for achieving Exceptional Service Excellent
Tanggal Januari 2025
Date January 2025
Nama Acara
CCSEA 2025
Name of Event
Diberikan oleh
Majalah Marketing
Awarded By
Penerima Penghargaan
Tugu Insurance
Award Recipient
Ery Widiatmoko as Indonesia’s Top 20 Chief Marketing Officer
Awards 2025
Tanggal 31 Januari 2025
Date 31 January 2025
Nama Acara
Indonesia’s Top 20 CMO Awards 2025
Name of Event
Diberikan oleh
The Iconomics
Awarded By
Penerima Penghargaan
Ery Widiatmoko
Award Recipient
The Best General Insurance (Gross Premium > IDR3 Trillion)
in Customer Resilience Level Index
Tanggal 4 Februari 2025
Date 4 February 2025
Nama Acara The 8th Infobank Satisfaction, Loyalty, and
Name of Event Engagement 2025
Diberikan oleh
Infobank
Awarded By
Penerima Penghargaan
Tugu Insurance
Award Recipient
The Best General Insurance (Gross Premium > IDR3 Trillion)
in Customer Experience Index
Tanggal 4 Februari 2025
Date 4 February 2025
Nama Acara The 8th Infobank Satisfaction, Loyalty, and
Name of Event Engagement 2025
Diberikan oleh
Infobank
Awarded By
Penerima Penghargaan
Tugu Insurance
Award Recipient
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
Page 10
Penghargaan dan Sertifikasi
10 Awards and Certifications
The 2nd Best General Insurance (Gross Premium > IDR3 Trillion)
in Marketing Engagement Index
Tanggal 4 Februari 2025
Date 4 February 2025
Nama Acara The 8th Infobank Satisfaction, Loyalty, and
Name of Event Engagement 2025
Diberikan oleh
Infobank
Awarded By
Penerima Penghargaan
Tugu Insurance
Award Recipient
The 3rd Best General Insurance (Gross Premium > IDR3 Trillion)
in Customer Centricity Index
Tanggal 4 Februari 2025
Date 4 February 2025
Nama Acara The 8th Infobank Satisfaction, Loyalty, and
Name of Event Engagement 2025
Diberikan oleh
Infobank
Awarded By
Penerima Penghargaan
Tugu Insurance
Award Recipient
The 3rd Best General Insurance (Gross Premium > IDR3 Trillion)
in Engagement Index
Tanggal 4 Februari 2025
Date 4 February 2025
Nama Acara The 8th Infobank Satisfaction, Loyalty, and
Name of Event Engagement 2025
Diberikan oleh
Infobank
Awarded By
Penerima Penghargaan
Tugu Insurance
Award Recipient
The 3rd Best General Insurance (Gross Premium > IDR3 Trillion)
in Satisfaction, Loyalty, & Engagement 2025
Tanggal 4 Februari 2025
Date 4 February 2025
Nama Acara The 8th Infobank Satisfaction, Loyalty, and
Name of Event Engagement 2025
Diberikan oleh
Infobank
Awarded By
Penerima Penghargaan
Tugu Insurance
Award Recipient
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
Page 11
Penghargaan dan Sertifikasi
Awards and Certifications 11
Tatang Nurhidayat as Best CEO Category;
Turnover >IDR1 Trillion-IDR10 Trillion
Tanggal 14 Februari 2025
Date 14 February 2025
Nama Acara
Leadership Awards - the Best CEO 2024
Name of Event
Diberikan oleh
SWA
Awarded By
Penerima Penghargaan
Tatang Nurhidayat
Award Recipient
Emil Hakim as Best Chief Financial Officer 2025 for
Optimizing Portfolio Management to Strengthen Business Performance
Tanggal 25 Februari 2025
Date 25 February 2025
Nama Acara
Indonesia CFO Awards 2025
Name of Event
Diberikan oleh
Warta Ekonomi
Awarded By
Penerima Penghargaan
Emil Hakim
Award Recipient
Best Stock Awards Category BUMN & Anak Usaha BUMN
Sektor Keuangan Middle Cap
Best Stock Awards – SOEs and SOE Subsidiaries,
Financial Sector (Middle Cap)
Tanggal 25 Februari 2025
Date 25 February 2025
Nama Acara
Best Stock Awards 2025
Name of Event
Diberikan oleh
InvestorTrust
Awarded By
Penerima Penghargaan
Tugu Insurance
Award Recipient
Financial Strength Rating A- (Excellent) dan the Long-Term Issuer Credit
Rating of “a-” (Excellent) & Indonesia National Scale Rating (NSR) of aaa.ID
(Exceptional)
Tanggal 5 Maret 2025
Date 5 March 2025
Nama Acara
AM BEST
Name of Event
Diberikan oleh
AM BEST
Awarded By
Penerima Penghargaan
Tugu Insurance
Award Recipient
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
Page 12
Penghargaan dan Sertifikasi
12 Awards and Certifications
Tatang Nurhidayat as Indonesia Best 50 CEO Awards 2025
Employees Choice in General Insurance Category
Tanggal 18 Maret 2025
Date 18 March 2025
Nama Acara
Indonesia Best CEO Awards 2025
Name of Event
Diberikan oleh
The Iconomics
Awarded By
Penerima Penghargaan
Tatang Nurhidayat
Award Recipient
2nd Best General Insurance Gross Premium Above 2.5 T
Tanggal 20 Maret 2025
Date 20 March 2025
Nama Acara
Digital Brand Awards 2025
Name of Event
Diberikan oleh
Infobank
Awarded By
Penerima Penghargaan
Tugu Insurance
Award Recipient
2nd Highest Digital Index in General Insurance
Tanggal 20 Maret 2025
Date 20 March 2025
Nama Acara
Digital Brand Awards 2025
Name of Event
Diberikan oleh
Infobank
Awarded By
Penerima Penghargaan
Tugu Insurance
Award Recipient
Tatang Nurhidayat as Most Reputable Social Assurance CEO
in Digital Brand
Tanggal 20 Maret 2025
Date 20 March 2025
Nama Acara
Digital Brand Awards 2025
Name of Event
Diberikan oleh
Infobank
Awarded By
Penerima Penghargaan
Tatang Nurhidayat
Award Recipient
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
Page 13
Penghargaan dan Sertifikasi
Awards and Certifications 13
Most Trusted Financial Brands Award 2025 kategori Produk Asuransi Umum
Most Trusted Financial Brands Award 2025 General Insurance Product
Category
Tanggal 20 Maret 2025
Date 20 March 2025
Nama Acara
Most Trusted Financial Brands Award 2025
Name of Event
Diberikan oleh
InvestorTrust
Awarded By
Penerima Penghargaan
Tugu Insurance
Award Recipient
7th CSR Brand Equity Awards 2025 in General Insurance Category
Tanggal 29 April 2025
Date 29 April 2025
Nama Acara
7th CSR Brand Equity Awards 2025
Name of Event
Diberikan oleh
The Iconomics
Awarded By
Penerima Penghargaan
Tugu Insurance
Award Recipient
Public Company with Diamond Achievement in Mission Transparency
Tanggal 29 April 2025
Date 29 April 2025
Nama Acara The Best Corporate Emission Reduction
Name of Event Transparency Awards 2025
Diberikan oleh
InvestorTrust
Awarded By
Penerima Penghargaan
Tugu Insurance
Award Recipient
General Insurance-Asset 10-25 Triliun Category
General Insurance-Asset 10-25 Trillion Category
Tanggal 27 Mei 2025
Date 27 May 2025
Nama Acara
6th Indonesia Top insurance Awards 2025
Name of Event
Diberikan oleh
The Iconomics
Awarded By
Penerima Penghargaan
Tugu Insurance
Award Recipient
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
Page 14
Penghargaan dan Sertifikasi
14 Awards and Certifications
The Best Sectors Investortrust Companies 2025 – Financial Sector
Tanggal 27 Mei 2025
Date 27 May 2025
Nama Acara
The Best Investortrust Companies 2025
Name of Event
Diberikan oleh
InvestorTrust
Awarded By
Penerima Penghargaan
Tugu Insurance
Award Recipient
Service Quality Awards 2025 category Car Insurance (Offline Service
Experience) in Performing “the Diamond” Total Service Quality Satisfaction
Based on the Customer Perception Survey of the SQ Index 2025
Tanggal Juni 2025
Date June 2025
Nama Acara
Contact Center Awards 2025
Name of Event
Diberikan oleh
Majalah Marketing
Awarded By
Penerima Penghargaan
Tugu Insurance
Award Recipient
Appreciation in Security & Compliance
Tanggal 3 Juni 2025
Date 3 June 2025
Nama Acara
CXTraordinary Tech Executive Awards 2025
Name of Event
Diberikan oleh
Majalah Marketing
Awarded By
Penerima Penghargaan
Tugu Insurance
Award Recipient
Indonesia Excellence Good Corporate Governance Ethics in Strengthening
Compliance and Risk Management Frameworks Category General Insurance
Tanggal 25 Juni 2025
Date 25 June 2025
Nama Acara
GCG Awards 2025
Name of Event
Diberikan oleh
Warta Ekonomi
Awarded By
Penerima Penghargaan
Tugu Insurance
Award Recipient
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
Page 15
Penghargaan dan Sertifikasi
Awards and Certifications 15
Penghargaan Khusus (Excellence in Earning Performance General Insurance)
Special Award for Excellence in Earning Performance – General Insurance
Tanggal 25 Juni 2025
Date 25 June 2025
Nama Acara
Investor Trust Best Insurance Awards 2025
Name of Event
Diberikan oleh
InvestorTrust
Awarded By
Penerima Penghargaan
Tugu Insurance
Award Recipient
Insurance Rating 2025 Top 10 Insurance Companies
Tanggal 14 Juli 2025
Date 14 July 2025
Nama Acara
Insurance Ratings 2025
Name of Event
Diberikan oleh
CNBC
Awarded By
Penerima Penghargaan
Tugu Insurance
Award Recipient
Market Leaders Awards 2025
Tanggal 16 Juli 2025
Date 16 July 2025
Nama Acara
Market Leader Awards
Name of Event
Diberikan oleh
Media Asuransi
Awarded By
Penerima Penghargaan
Tugu Insurance
Award Recipient
Comprehensive Strategy to Maintain Performance Stability
Category General Insurance Total Assets Above 25 T
Tanggal 27 Agustus 2025
Date 27 August 2025
Nama Acara
Indonesia Best General Insurance 2025
Name of Event
Diberikan oleh
Warta Ekonomi
Awarded By
Penerima Penghargaan
Tugu Insurance
Award Recipient
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
Page 16
Penghargaan dan Sertifikasi
16 Awards and Certifications
Edi Yoga Prasetyo as Direktur Kepatuhan & Manajemen Risiko –
“The Most Committed GRC Leader 2025”
Edi Yoga Prasetyo as Director of Compliance & Risk Management –
The Most Committed GRC Leader
Tanggal 8 September 2025
Date 8 September 2025
Nama Acara
TOP GRC Awards
Name of Event
Diberikan oleh
Top Business
Awarded By
Penerima Penghargaan
Edi Yoga Prasetyo
Award Recipient
Top GRC Awards 2025 # Star4
Tanggal 8 September 2025
Date 8 September 2025
Nama Acara
TOP GRC Awards
Name of Event
Diberikan oleh
Top Business
Awarded By
Penerima Penghargaan
Tugu Insurance
Award Recipient
General Insurance Predicate Very Good
Tanggal 23 September 2025
Date 23 September 2025
Nama Acara
Indonesia Most Reputable Companies Awards 2025
Name of Event
Diberikan oleh
SWA
Awarded By
Penerima Penghargaan
Tugu Insurance
Award Recipient
14th Sharia Award - The Most Efficient Sharia Business Unit
General Insurance 2025
Tanggal 2 Oktober 2025
Date 2 October 2025
Nama Acara
Sharia Awards
Name of Event
Diberikan oleh
Infobank
Awarded By
Penerima Penghargaan
Tugu Insurance
Award Recipient
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
Page 17
Penghargaan dan Sertifikasi
Awards and Certifications 17
The Excellent Performance Sharia General Insurance Business Unit 2025
Tanggal 2 Oktober 2025
Date 2 October 2025
Nama Acara
Sharia Awards
Name of Event
Diberikan oleh
Infobank
Awarded By
Penerima Penghargaan
Tugu Insurance
Award Recipient
TOP 20 Financial Institution for 5 Years
(General Insurance Category with Equity Above IDR2,5 Trillion)
Tanggal 28 Oktober 2025
Date 28 October 2025
Nama Acara
Golden Star Awards 2025
Name of Event
Diberikan oleh
The Finance
Awarded By
Penerima Penghargaan
Tugu Insurance
Award Recipient
Best Performing General Insurance 2025 Based on Financial Performance
2022-2024 (General Insurance Category with Equity Above IDR2,5 Trillion)
Tanggal 28 Oktober 2025
Date 28 October 2025
Nama Acara
TOP Financial Institutions 2025
Name of Event
Diberikan oleh
The Finance
Awarded By
Penerima Penghargaan
Tugu Insurance
Award Recipient
Ery Widiatmoko as CMO in Strengthening Customer Trust
Through Service Excellence and Innovation
Tanggal 31 Oktober 2025
Date 31 October 2025
Nama Acara
Indonesia Best CMO Awards 2025
Name of Event
Diberikan oleh
Warta Ekonomi
Awarded By
Penerima Penghargaan
Ery Widiatmoko
Award Recipient
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
Page 18
Penghargaan dan Sertifikasi
18 Awards and Certifications
The Best Public Company 2025 in Insurance for
Reliable Market Share Performance
Tanggal 31 Oktober 2025
Date 31 October 2025
Nama Acara
Indonesia Best Public Company Awards 2025
Name of Event
Diberikan oleh
Warta Ekonomi
Awarded By
Penerima Penghargaan
Tugu Insurance
Award Recipient
Best General Insurance Sharia Unit Kategori Ekuitas Rp100 Miliar Ke Atas
Best General Insurance Sharia Unit (Equity Above IDR100 Billion)
Tanggal 12 November 2025
Date 12 November 2025
Nama Acara
Insurance Awards 2025
Name of Event
Diberikan oleh
Media Asuransi
Awarded By
Penerima Penghargaan
Tugu Insurance
Award Recipient
Agile Leader in Resilience, Security, and Inclusion in General Insurance
Tanggal 27 November 2025
Date 27 November 2025
Nama Acara
CSA AWARDS 2025
Name of Event
Diberikan oleh
CSA
Awarded By
Penerima Penghargaan
Tugu Insurance
Award Recipient
TOP Young CEO 2025 – Adi Pramana
Tanggal 8 Desember 2025
Date 8 December 2025
Nama Acara
Top 100 CEO and Leaders Forum 2025
Name of Event
Diberikan oleh
Infobank
Awarded By
Penerima Penghargaan
Adi Pramana
Award Recipient
Adi Pramana as for Empowering Innovation in Insurance Services
through Digitalization and Agility
Tanggal 18 Desember 2025
Date 18 December 2025
Nama Acara
Indonesia CEO Excellence 2025
Name of Event
Diberikan oleh
Warta Ekonomi
Awarded By
Penerima Penghargaan
Adi Pramana
Award Recipient
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
Page 19
19
Peristiwa Penting 2025
Event Highlights 2025
teman-teman disabilitas. Pencapaian hasil donasi ini
akan diwujudkan melalui beberapa program, di antaranya
renovasi sarana dan prasarana serta penyediaan peralatan
pendukung, dengan tujuan agar teman-teman difabel dapat
beraktivitas dengan aman tanpa kekhawatiran. Selain itu,
program ini juga mencakup bantuan keagamaan, seperti
penyediaan fasilitas akses untuk beribadah umroh dan
fasilitas lain yang dapat menunjang keamanan serta
kenyamanan dalam beribadah.
22 Januari | January
Tugu Insurance invites the public to contribute through
Kolaborasi UUS Tugu Insurance dan Kitabisa the double donation program, where every donation made
Dorong Pemberdayaan untuk Teman Disabilitas by the community will be doubled by Tugu Insurance.
Collaboration Between SBU Tugu Insurance and All collected donations will be used for empowering
Kitabisa Promotes Empowerment for People with individuals with disabilities. The donation results will be
Disabilities allocated to various programs, including the renovation
of facilities and infrastructure, as well as the provision of
Tugu Insurance melalui Unit Usaha Syariah (UUS) menjalin supporting equipment, with the aim of enabling individuals
kerja sama dengan organisasi sosial Kitabisa.org dalam with disabilities to engage in activities safely and without
menyelenggarakan program #BisaBerdaya sebagai wujud concerns. Additionally, the program will provide religious
eksistensi dan sinergi tanggung jawab sosial perusahaan support, including facilities for accessing Umrah and other
di bidang kemanusiaan dan pemberdayaan. Program ini amenities that ensure security and comfort during worship.
diinisiasi sebagai bentuk dukungan kepada teman-teman
disabilitas yang sudah memiliki usaha namun memerlukan
bantuan lebih lanjut untuk mengembangkan bisnis mereka
agar lebih maju.
Tugu Insurance, through its Sharia Business Unit (SBU),
has partnered with the social organization Kitabisa.org
to launch the #BisaBerdaya program, demonstrating the
company’s commitment to social responsibility in the
humanitarian and empowerment sectors. This program
was initiated to support individuals with disabilities who 25 Maret | March
already own businesses but require further assistance to
develop and grow their enterprises. Berikan Asuransi Kecelakaan Diri untuk 5.000
Pemudik di Mudik Bareng Pertamina
Provide Personal Accident Insurance for 5,000
Travelers in Mudik Bareng Pertamina
Tugu Insurance berkomitmen untuk memberikan
perlindungan asuransi kecelakaan diri bagi 5.000 pemudik
yang ikut dalam program Mudik Bareng Pertamina.
Program ini bertujuan untuk membantu teman-teman
difabel/disabilitas agar lebih sejahtera dan setara dalam
lingkungan masyarakat, memberikan mereka rasa aman
11-27 Maret | March
dan perlindungan selama perjalanan mudik.
Disabilitas #BisaBerdaya bersama Tugu Insurance Tugu Insurance is committed to providing personal
Disabilities #BisaBerdaya with Tugu Insurance accident insurance for 5,000 travelers participating in
the Mudik Bareng Pertamina program. This initiative aims
Tugu Insurance mengajak seluruh masyarakat untuk to support individuals with disabilities by improving their
berdonasi melalui program double donation, di mana well-being and ensuring equality within their communities,
setiap donasi yang diberikan oleh masyarakat akan offering them safety and protection during their
dilipatgandakan oleh Tugu Insurance. Seluruh dana homecoming journey.
yang terkumpul akan digunakan untuk pemberdayaan
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
Page 20
Peristiwa Penting 2025
20 Event Highlights 2025
22 April | April 25 Mei | May
Waste Management Program: Donasi Daur Ulang Wujud Peduli Bakti Tugu, Hadirkan Fasilitas
Seragam dan Pakaian Bekas Sekolah yang Layak (Bantuan Sarana Pendidikan
Waste Management Program: Donation and Pascabanjir SDN Jatirasa 5)
Recycling of Uniforms and Used Clothing Bakti Tugu’s Commitment to Education: Providing
Adequate School Facilities (Educational Aid for
PT Asuransi Tugu Pratama Indonesia Tbk (Tugu Insurance) SDN Jatirasa 5 Post-Flood)
melalui #BaktiTugu berkolaborasi dengan Ecotouch untuk
menginisiasi program daur ulang pakaian yang dapat PT Asuransi Tugu Pratama Indonesia Tbk (Tugu Insurance)
memberikan nilai ekonomi. Tugu Insurance berperan melalui program #BaktiTugu memberikan bantuan
aktif dalam mengurangi sampah tekstil dengan mendaur pendidikan berupa meja belajar, papan tulis, dan kursi
ulang seragam dan pakaian bekas, sehingga memberikan kepada SDN Jatirasa V, Bekasi, pada 25 Mei 2025.
dampak positif terhadap lingkungan dan masyarakat. Bantuan ini merupakan bagian dari upaya pemulihan
pascabencana banjir dan disalurkan melalui kerja sama
PT Asuransi Tugu Pratama Indonesia Tbk (Tugu Insurance),
dengan Rumah Zakat. Melalui program ini, Tugu Insurance
through #BaktiTugu, collaborates with Ecotouch to launch
berharap dapat mendukung kelancaran proses belajar
a clothing recycling program that generates economic
mengajar serta membantu pemulihan fasilitas sekolah
value. Tugu Insurance actively contributes to reducing
yang terdampak banjir.
textile waste by recycling uniforms and used clothing, thus
making a positive impact on both the environment and the PT Asuransi Tugu Pratama Indonesia Tbk (Tugu Insurance),
community. through the #BaktiTugu program, provided educational
assistance in the form of study desks, whiteboards, and
chairs to SDN Jatirasa V, Bekasi, on 25 May 2025. This
aid is part of the post-flood recovery efforts and was
distributed in collaboration with Rumah Zakat. Through
this program, Tugu Insurance aims to support the smooth
continuation of the teaching and learning process, as well
as assist in the restoration of school facilities affected by
the flood.
29 April | April
Rapat Umum Pemegang Saham Tahunan (RUPST)
Annual General Meeting of Shareholders (AGMS)
PT Asuransi Tugu Pratama Indonesia Tbk (Tugu Insurance)
menyelenggarakan Rapat Umum Pemegang Saham
Tahunan (RUPST) pada 29 April 2025, bertempat di
Wisma Tugu I Jakarta. Rapat tersebut dihadiri oleh Dewan
16-18 Juli | July
Komisaris, Direksi, Pemegang Saham/Kuasa Pemegang
Pertamina Investor Day 2025
Saham, serta perwakilan dari lembaga/profesi penunjang
Pertamina Investor Day 2025
pasar modal.
PT Asuransi Tugu Pratama Indonesia Tbk (Tugu Insurance) Tugu Insurance berpartisipasi dalam Pertamina Investor
held its Annual General Meeting of Shareholders (AGMS) Day 2025, yang dihadiri oleh berbagai pihak, termasuk
on 29 April 2025, at Wisma Tugu I Jakarta. The meeting investor ritel, institusi, analis pasar modal, hingga awak
was attended by the Board of Commissioners, the Board of media.
Directors, Shareholders/Shareholder Representatives, as
Tugu Insurance participated in the Pertamina Investor Day
well as representatives from market supporting institutions
2025, which was attended by various parties, including
and professions.
retail and institutional investors, capital market analysts,
and the media.
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
Page 21
Peristiwa Penting 2025
Event Highlights 2025 21
menyajikan materi literasi keuangan dengan pendekatan
yang lebih interaktif dan menarik, dengan harapan dapat
meningkatkan pemahaman masyarakat dalam mengelola
keuangan secara produktif dan berkelanjutan.
Tugu Insurance, in collaboration with Universitas Gadjah
Mada (UGM), conducted a Financial Literacy program
for the productive coastal community in Bantul, Special
Region of Yogyakarta, on 13 September 2025. This
30 Juli | July initiative also partnered with Prestasi Junior Indonesia to
deliver financial literacy materials in a more interactive
Tugu Insurance Jalin Kerja Sama dengan and engaging manner, aiming to enhance the community’s
Bank Shinhan understanding of managing finances productively and
Tugu Insurance Forms Partnership with sustainably.
Bank Shinhan
Dalam upaya memperluas bisnis dan saluran distribusi,
Tugu Insurance menjalin kerja sama dengan Bank Shinhan
Indonesia. Kerja sama ini dimulai dengan pemasaran
produk asuransi kendaraan bermotor roda empat t drive
melalui jalur distribusi bancassurance yang dimiliki
oleh Bank Shinhan Indonesia. Melalui kerja sama ini,
diharapkan dapat memperluas akses dan meningkatkan
layanan kepada nasabah dengan menyediakan produk 17 September | September
perlindungan kendaraan yang komprehensif, mudah
diakses, dan sesuai dengan kebutuhan masyarakat Rapat Umum Pemegang Saham Luar Biasa
Indonesia. (RUPSLB)
Extraordinary General Meeting of Shareholders
As part of its efforts to expand its business and
(EGM)
distribution channels, Tugu Insurance has partnered with
Bank Shinhan Indonesia. The collaboration begins with
the marketing of the t drive car insurance product through PT Asuransi Tugu Pratama Indonesia Tbk (Tugu Insurance)
the bancassurance distribution channel owned by Bank menyelenggarakan Rapat Umum Pemegang Saham Luar
Shinhan Indonesia. Through this partnership, it is expected Biasa (RUPSLB) pada Rabu, 17 September 2025, di
to broaden access and enhance services to customers Kantor Pusat Tugu Insurance Jakarta. Agenda tunggal
by providing comprehensive, easily accessible vehicle dalam rapat ini adalah mengenai Persetujuan Perubahan
protection products that meet the needs of the Indonesian Susunan Pengurus Perseroan.
public. PT Asuransi Tugu Pratama Indonesia Tbk (Tugu Insurance)
held an Extraordinary General Meeting of Shareholders
(EGM) on Wednesday, 17 September 2025, at the Tugu
Insurance Head Office in Jakarta. The sole agenda of the
meeting was to approve the changes in the Company’s
management structure.
13 September | September
Kolaborasi Tugu Insurance & UGM: Literasi
Keuangan Bermanfaat untuk Masyarakat
Tugu Insurance & UGM Collaboration: Financial
Literacy for the Benefit of the Community
Tugu Insurance bekerja sama dengan Universitas Gadjah
Mada (UGM) melaksanakan kegiatan Literasi Keuangan
bagi masyarakat pesisir produktif di wilayah Bantul, Daerah
Istimewa Yogyakarta, pada 13 September 2025. Kegiatan
ini juga menggandeng Prestasi Junior Indonesia untuk
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
Page 22
Peristiwa Penting 2025
22 Event Highlights 2025
6 Oktober | October 17 Oktober | October
Kolaborasi Bakti Tugu dan UNJ: Edukasi Finansial Tugu Insurance Raih Juara Kedua dalam
serta Penanaman 10.000 Pohon Mangrove Inclusive Insurance Challenge Fund 2025
Bakti Tugu and UNJ Collaboration: Financial Tugu Insurance Wins Second Place in
Literacy and Planting 10,000 Mangrove Trees the Inclusive Insurance Challenge Fund 2025
Program kolaborasi dengan Universitas Negeri Jakarta PT Asuransi Tugu Pratama Indonesia Tbk (Tugu Insurance)
(UNJ) ini melaksanakan dua kegiatan utama, yaitu literasi berhasil meraih juara kedua dalam ajang Call for Proposal
keuangan untuk siswa-siswi SDN 01 dan 03, serta – Inclusive Insurance Challenge Fund (IICF) 2025, sebuah
penanaman 10.000 pohon mangrove di Pulau Panggang, kompetisi yang diselenggarakan oleh Asosiasi Asuransi
Kepulauan Seribu. Umum Indonesia (AAUI) bekerja sama dengan United
Nations Development Programme (UNDP). Kompetisi
This program, in collaboration with Universitas Negeri
ini bertujuan untuk mendukung pengembangan inovasi
Jakarta (UNJ), conducted two main activities: financial
produk, model distribusi, serta infrastruktur pendukung
literacy for students of SDN 01 and 03, and the planting
yang mampu meningkatkan akses dan perlindungan bagi
of 10,000 mangrove trees on Panggang Island, Thousand
petani di Indonesia.
Islands.
PT Asuransi Tugu Pratama Indonesia Tbk (Tugu Insurance)
achieved second place in the Call for Proposal – Inclusive
Insurance Challenge Fund (IICF) 2025, a competition
organized by the Indonesian General Insurance
Association (AAUI) in collaboration with the United Nations
Development Programme (UNDP). This competition aims
to support the development of product innovations,
distribution models, and supporting infrastructure that can
improve access and protection for farmers in Indonesia.
6-7 Oktober | October
Media Gathering
Tugu Insurance mengadakan Media Gathering bersama
jurnalis cetak dan fotografer dari berbagai instansi media
di Kepulauan Seribu. Acara ini bertujuan sebagai ajang
silaturahmi dan apresiasi kepada para awak media atas
kerja sama yang telah terjalin selama setahun penuh.
20 November | November
Tugu Insurance hosted a Media Gathering with print
journalists and photographers from various media
Public Expose 2025
organizations in the Thousand Islands. The event served
as a networking opportunity and a gesture of appreciation
to the media representatives for their collaboration PT Asuransi Tugu Pratama Indonesia Tbk (TUGU)/
throughout the year. (‘Perseroan’ atau ‘Tugu Insurance’) menyelenggarakan
Public Expose (Pubex) pada Kamis, 20 November
2025, sebagai bagian dari komitmen Perseroan untuk
memberikan keterbukaan dan transparansi terkait
strategi serta kinerja kepada publik dan pemegang
saham. Dalam acara ini, Perseroan melaporkan strategi
bisnis berkelanjutan, kinerja yang solid, dan penguatan
penerapan aspek Environmental, Social, & Governance
(ESG).
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
Page 23
Peristiwa Penting 2025
Event Highlights 2025 23
PT Asuransi Tugu Pratama Indonesia Tbk (TUGU)/(‘the
Company’ or ‘Tugu Insurance’) held a Public Expose
(Pubex) on Thursday, 20 November 2025, as part of
the Company’s commitment to provide transparency
regarding its strategies and performance to the public and
shareholders. During this event, the Company reported
its sustainable business strategies, solid performance,
and the strengthening of its Environmental, Social, &
Governance (ESG) practices.
23 November | November
Lindungi Pelari di Pertamina Ecorunfest
Protecting Runners at Pertamina Ecorunfest
Pertamina menyelenggarakan Ecorun Fest 2025 pada 24
November dengan target 12.000 peserta, yang mencakup
berbagai kegiatan seperti lari, bazar, dan festival musik.
Sebagai bentuk sinergi grup, Tugu Insurance memberikan
perlindungan kepada 8.500 pelari dengan menyediakan
21 November | November
polis asuransi, serta membuka booth sebagai media
promosi dan untuk meningkatkan exposure perusahaan.
Tugu Land 2025
Pertamina hosted the Ecorun Fest 2025 on 24 November,
targeting 12,000 participants, with activities including
Dalam rangka menyambut HUT Tugu Insurance ke- running, a bazaar, and a music festival. As part of the
44, Perseroan menyelenggarakan acara “Tugu Land” group synergy, Tugu Insurance provided coverage for 8,500
dengan tema “Energizing the Future” di Jakarta. Acara runners with insurance policies, and also set up a booth
ini diperuntukkan bagi seluruh karyawan Tugu Insurance. to serve as a promotional tool and enhance the company’s
Dalam kesempatan ini, Perseroan menyediakan berbagai exposure.
hiburan, doorprize, serta grand prize menarik yang
diharapkan dapat meningkatkan motivasi karyawan. Selain
itu, manajemen juga memberikan penghargaan kepada
karyawan dengan masa kerja 10 hingga 35 tahun, serta
memberikan hadiah berupa paket umroh kepada karyawan
yang beruntung.
To celebrate Tugu Insurance’s 44th Anniversary, the
Company hosted the “Tugu Land” event with the theme
“Energizing the Future” at Jakarta. This event was
exclusively for Tugu Insurance employees. The event 1 & 30 Oktober | October 4 Desember | December
featured various entertainment, door prizes, and exciting
grand prizes, aimed at boosting employee motivation. Kerjasama dengan Infobank, Literasi Keuangan di
Additionally, the management honored employees with 10 3 Universitas (UI, Unibraw, Unpad)
to 35 years of service and awarded an Umrah package to Collaboration with Infobank, Financial Literacy at
lucky employees. 3 Universities (UI, Unibraw, Unpad)
Tugu Insurance bekerja sama dengan Infobank
melaksanakan roadshow Literasi Keuangan di tiga
kampus, yaitu Universitas Indonesia, Universitas Brawijaya,
dan Universitas Padjadjaran. Kegiatan ini bertujuan
untuk meningkatkan pemahaman mahasiswa mengenai
pengelolaan keuangan, peran asuransi, serta pentingnya
perencanaan finansial sejak dini, melalui sesi edukatif
yang disajikan dengan cara menarik dan interaktif.
Tugu Insurance, in collaboration with Infobank, conducted
a financial literacy roadshow at three universities:
Universitas Indonesia, Universitas Brawijaya, and
Universitas Padjadjaran. The aim of this initiative
is to enhance students’ understanding of financial
management, the role of insurance, and the importance of
early financial planning, through engaging and interactive
educational sessions.
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
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Kilas Kinerja
24 Performance Review
Asuransi Energi
Energy Insurance
Aktivitas operasional di bidang energi memiliki tingkat risiko yang sangat besar, di mana setiap kerugian yang ditimbulkan juga
berdampak pada kerugian finansial dalam jumlah besar. Oleh karena itu, kami hadir menawarkan produk asuransi energi yang
memberikan jaminan perlindungan atas risiko yang mungkin terjadi di masa mendatang secara maksimal dan komprehensif.
Operational activities in the energy sector have a high level of risk. It is because any losses give a big impact on financial
losses. Therefore, we are here to offer you something that will provide maximum and comprehensive protection that may occur
in the future.
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
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Kilas Kinerja
Performance Review 25
Kilas Kinerja
Performance Review
.01
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
Page 26
Kilas Kinerja
26 Performance Review
Ikhtisar Keuangan
Financial Highlights
Jumlah Aset Jumlah Liabilitas
Total Assets Total Liabilities
(Rp Ribu) | (IDR Thousands) (Rp Ribu) | (IDR Thousands)
27.712.512.668
17.538.755.918
22.345.758.699
22.133.278.642
21.581.305.468
20.188.056.012
12.464.135.877
12.409.207.168
12.296.949.738
11.398.324.596
2025 2024* 2023* 2022 2021 2025 2024* 2023* 2022 2021
Total Ekuitas Pendapatan Usaha Bersih
Total Equity Net Operating Revenues
(Rp Ribu) | (IDR Thousands) (Rp Ribu) | (IDR Thousands)
3.591.484.745
10.173.756.750
9.881.622.822
9.836.328.904
3.093.893.211
9.172.098.300
8.789.731.416
2.815.916.917
2.283.589.298
1.713.706.740
2025 2024* 2023* 2022 2021 2025 2024* 2023 2022 2021
*
Tahun 2024 merupakan laporan keuangan yang disajikan
kembali sehubungan dengan penerapan PSAK 117 yang mulai
diimplementasikan pada tahun 2025. Namun untuk laporan posisi
keuangan seperti jumlah aset, jumlah liabilitas dan total ekuitas
penyajian kembali dimulai dari tahun 2023 dan 2024.
The 2024 financial statements have been restated in connection
with the adoption of PSAK 117, which was implemented starting
in 2025. However, for the statement of financial position—
specifically total assets, total liabilities, and total equity—the
restatement has been applied starting from 2023 and 2024.
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
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Kilas Kinerja
Performance Review 27
Laba Tahun Berjalan yang dapat Diatribusikan
kepada Pemilik Entitas Induk
Income for the Year Attributable to Equity Owners of
the Parent Entity
(Rp Ribu) | (IDR Thousands)
1.322.393.811
711.056.556
401.574.888
347.150.768
316.480.352
2025 2024* 2023 2022 2021
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
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Kilas Kinerja
28 Performance Review
Tabel Ikhtisar Keuangan
Financial Highlights Table
Ringkasan Laporan Posisi Keuangan Konsolidasian
Summary of Consolidated Statements of Financial Positions Rp Ribu | IDR Thousands
Keterangan
2025 2024* 2023* 2022 2021
Description
Kas dan Bank 734.656.595 357.871.939 537.451.620 608.986.099 545.991.675
Cash and Bank
Investasi 11.721.364.340 11.215.467.839 11.655.704.710 9.323.421.470 8.675.350.031
Investment
Jumlah Aset 27.712.512.668 22.345.758.699 22.133.278.642 21.581.305.468 20.188.056.012
Total Assets
Jumlah Liabilitas 17.538.755.918 12.464.135.877 12.296.949.738 12.409.207.168 11.398.324.596
Total Liabilities
Total Ekuitas 10.173.756.750 9.881.622.822 9.836.328.904 9.172.098.300 8.789.731.416
Total Equity
Ringkasan Laporan Laba Rugi Konsolidasian
Summary of Consolidated Statements of Profit and Loss Rp Ribu | IDR Thousands
Keterangan
2025 2024* 2023 2022 2021
Description
Pendapatan Usaha Bersih 2.283.589.298 1.713.706.740 3.591.484.745 3.093.893.211 2.815.916.917
Net Operating Revenues
Laba Bersih yang dapat 711.056.556 401.574.888 1.322.393.811 347.150.768 316.480.352
Diatribusikan kepada Pemilik
Entitas Induk
Income for the Year
Attributable to Equity Owners
of the Parent Entity
Ringkasan Rasio Profitabilitas
Summary of Profitability Ratio
Keterangan
2025 2024* 2023 2022 2021
Description
Marjin Laba Bersih 31,1% 23,4% 36,8% 11,2% 11,2%
Net Profit Margin
Laba terhadap Aset 2,6% 1,8% 6,0% 1,6% 1,6%
Return on Assets
Laba terhadap Ekuitas 7,0% 4,1% 13,4% 3,8% 3,6%
Return on Equity
Liabilitas terhadap Aset 63,3% 55,8% 55,6% 57,5% 56,5%
Liabilites to Assets
Liabilitas terhadap Ekuitas 172,4% 126,1% 125,0% 135,3% 129,7%
Liabilites to Equity
* Tahun 2024 merupakan laporan keuangan yang disajikan kembali sehubungan dengan penerapan PSAK 117 yang mulai diimplementasikan pada
tahun 2025. Namun untuk laporan posisi keuangan seperti jumlah aset, jumlah liabilitas, dan total ekuitas penyajian kembali dimulai dari tahun 2023
dan 2024.
The 2024 financial statements have been restated in connection with the adoption of PSAK 117, which was implemented starting in 2025. However,
for the statement of financial position—specifically total assets, total liabilities, and total equity—the restatement has been applied starting from
2023 and 2024.
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
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Kilas Kinerja
Performance Review 29
Ikhtisar Saham
Share Highlights
Informasi Pemegang Saham
Shareholders Information
Per 31 Desember 2025, komposisi pemegang saham As of 31 December 2025, the shareholding composition of
Tugu Insurance terdiri dari PT Pertamina (Persero) sebesar Tugu Insurance consists of PT Pertamina (Persero) holding
58,50%, UOB Kay Hian Pte. Ltd. sebesar 15,89%, dan 58.50%, UOB Kay Hian Pte. Ltd. holding 15.89%, and
Samsung Fire and Marine Insurance Co. Ltd. sebesar Samsung Fire and Marine Insurance Co. Ltd. holding 5.29%,
5,29%, serta pemegang saham lainnya (di bawah 5%) and other shareholders (under 5%) holding 20.32%.
sebesar 20,32%.
Kinerja Saham
Stock Performance
Per 31 Desember 2024 dan 31 Desember 2025, nilai As of 31 December 2024 and 31 December 2025, the
kapitalisasi pasar Tugu Insurance masing-masing sebesar market capitalization of Tugu Insurance amounted to
Rp3.662.242.868.000 dan Rp4.142.245.574.000. IDR3,662,242,868,000 and IDR4,142,245,574,000,
Pergerakan saham Tugu Insurance di sepanjang tahun 2024 respectively. The share price movement of Tugu Insurance
dan 2025 sebagai berikut: throughout 2024 and 2025 is as follows:
Keterangan (2025)*
Q1 Q2 Q3 Q4
Description (2025)*
Jumlah Saham Beredar 3.555.575.600 3.555.575.600 3.555.575.600 3.555.575.600
Total Outstanding Shares
Kapitalisasi Pasar (Rp) 3.448.908.332.000 3.395.574.698.000 3.591.131.356.000 4.142.245.574.000
Market Capitalization (IDR)
Harga Tertinggi (Rp) 1.085 1.100 1.060 1.195
Highest Price (IDR)
Harga Terendah (Rp) 920 860 910 985
Lowest Price (IDR)
Harga Penutupan (Rp) 970 955 1.010 1.165
Closing Price (IDR)
Volume Perdagangan (Saham) 103.364.800 194.814.700 206.640.700 300.842.000
Trading Volume (Shares)
Keterangan (2024)*
Q1 Q2 Q3 Q4
Description (2024)*
Jumlah Saham Beredar 3.555.575.600 3.555.575.600 3.555.575.600 3.555.575.600
Total Outstanding Shares
Kapitalisasi Pasar (Rp) 4.213.357.086.000 3.751.132.258.000 4.248.912.842.000 3.662.242.868.000
Market Capitalization (IDR)
Harga Tertinggi (Rp) 1.250 1.285 1.305 1.205
Highest Price (IDR)
Harga Terendah (Rp) 1.020 995 1.030 1.005
Lowest Price (IDR)
Harga Penutupan (Rp) 1.185 1.055 1.195 1.030
Closing Price (IDR)
Volume Perdagangan (Saham) 157.697.900 207.702.000 414.349.500 268.315.100
Trading Volume (Shares)
* Jumlah saham beredar dalam satuan penuh, kapitalisasi pasar, harga tertinggi, harga terendah dan harga penutupan dalam satuan rupiah sedangkan
volume perdagangan dalam satuan unit saham.
The number of shares outstanding is presented in full units, while market capitalization, highest price, lowest price, and closing price are presented in
rupiah, and trading volume is presented in units of shares.
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
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Kilas Kinerja
30 Performance Review
Grafik Perdagangan Saham Tahun 2025
Graph of Share Performance in 2025
1.300 45,00
31 Des 2025
Rp1.165
1.200 36,00
1.100 27,00
30 Sep 2025
1 Jan 2025
Rp1.010
Rp1.025
31 Mar 2025 30 Jun 2025
Rp970 Rp955
1.000 18,00
900 9,00
800 0
30 Dec 24 30 Jan 25 26 Feb 25 31 Mar 25 30 Apr 25 31 May 25 30 Jun 25 31 Jul 25 31 Aug 25 30 Sep 25 31 Oct 25 30 Nov 25 31 Dec 25
Harga Saham TUGU (Rp) | TUGU Shares Price (IDR) Volume (Lembar Saham | Shares)
Aksi Korporasi
Corporate Action
Pada tahun 2025, Tugu Insurance tidak melakukan aksi In 2025, Tugu Insurance did not undertake any corporate
korporasi yang mempengaruhi jumlah saham beredar, actions that would affect the number of outstanding shares,
seperti pemecahan saham (stock split), penggabungan such as stock splits, reverse stock splits, stock dividends,
saham (reverse stock split), dividen saham, saham bonus, bonus shares, changes in the nominal value of shares,
perubahan nilai nominal saham, penerbitan efek konversi, issuance of convertible securities, or additions to and
serta penambahan dan pengurangan modal. reductions of capital.
Sanksi Perdagangan Saham
Stock Trading Sanctions
Sampai dengan 31 Desember 2025, Perseroan tidak As of 31 December 2025, the Company has never been
pernah dikenakan sanksi berupa penghentian sementara subject to temporary trading suspension and/or delisting
perdagangan saham (suspension) dan/atau penghapusan that would have an impact on the trading activities of
pencatatan saham (delisting) yang berdampak pada its shares on the Stock Exchange where the Company’s
aktivitas perdagangan saham di Bursa Efek tempat shares are listed and traded. Therefore, the Company has
Perseroan mencatatkan dan memperdagangkan saham. no information regarding the impact of temporary trading
Oleh karena itu, Perseroan tidak memiliki informasi terkait suspension and/or delisting that can be presented in this
dampak dari penghentian sementara perdagangan saham Annual Report.
(suspension) dan/atau penghapusan pencatatan saham
(delisting) yang dapat disajikan dalam Laporan Tahunan ini.
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
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Kilas Kinerja
Performance Review 31
Ikhtisar Obligasi, Sukuk, atau Obligasi Konversi
Bonds, Sukuk, or Convertible Bonds Highlights
Perseroan tidak melakukan pencatatan obligasi, sukuk, As of the publication of this 2025 Annual Report, the
obligasi konversi, maupun pencatatan efek lainnya sampai Company had not issued any bonds, sukuk, convertible
dengan diterbitkannya Laporan Tahunan 2025 ini. Dengan bonds, or other securities. Consequently, no information
demikian, tidak terdapat informasi mengenai jumlah is available regarding the outstanding amounts of bonds/
obligasi/sukuk/obligasi konversi yang beredar (outstanding), sukuk/convertible bonds, interest rates or yields, maturity
tingkat bunga/imbal hasil, tanggal jatuh tempo, serta dates, or the ratings of such securities.
peringkat obligasi/sukuk.
Laporan dan Rating Analis
Analysts Ratings and Reports
Sekuritas Kode Broker Nama Analis Rekomendasi Target Harga
No.
Securities Firm Broker Code Analyst Name Recommendation Target Price
1 Trimegah Sekuritas LG Kharel Devin Buy Rp2.435
2 Kiwoom Sekuritas AG Team Coverage Buy Rp2.100
3 Shinhan Sekuritas AH Team Coverage Buy Rp2.050
4 BCA Sekuritas SQ Ryan Santoso Buy Rp1.410
5 NH Korindo Sekuritas XA Leonardo Lijuwardi Buy Rp1.990
6 Philip Sekuritas KK Edo Ardiansyah Buy Rp1.950
7 Ajaib Sekuritas XC Rizal Rafly Buy Rp1.800
8 Phintraco Sekuritas AT Nurwachidah Buy Rp1.960
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
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32
Aviation Hull &
Liability Insurance
Aviation Hull and Liability Insurance dari Tugu Insurance memberikan perlindungan terhadap kehilangan dan/atau kerusakan
pada badan pesawat serta tanggung jawab yang timbul akibat kecelakaan.
Aviation Hull and Liability Insurance from Tugu Insurance provides protection against loss and/or damage to the airplane frame
as well as liabilities arising from an accident.
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
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33
Laporan Manajemen
Management Reports
.02
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
Page 34
Laporan Manajemen
34 Management Reports
Abdul Ghofar
Presiden Komisaris & Komisaris Independen
President Commissioner & Independent Commissioner
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
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Laporan Manajemen
Management Reports 35
Laporan Dewan Komisaris
Report of the Board of Commissioners
Pemegang Saham dan Pemangku Kepentingan yang Terhormat,
Dear Distinguished Shareholders and Stakeholders,
Sebagai pembuka Laporan Tahunan Tugu At the outset of Tugu Insurance’s 2025 Annual
Insurance 2025, Dewan Komisaris mengawali Report, the Board of Commissioners would like
dengan mengucap syukur kepada Tuhan to express its gratitude to Almighty God. This
Yang Maha Esa. Laporan ini menyajikan Report outlines the Board of Commissioners’
pelaksanaan fungsi pengawasan Dewan oversight of the Company’s business
Komisaris atas aktivitas usaha Perseroan activities throughout the 2025 financial
sepanjang tahun buku 2025. Dalam year. In fulfilling this oversight mandate, the
menjalankan mandat pengawasan tersebut, Board of Commissioners ensures that the
Dewan Komisaris memastikan bahwa seluruh Company’s business activities are carried out
aktivitas usaha Perseroan telah dilaksanakan in accordance with the established business
secara selaras dengan rencana bisnis plan, while consistently upholding the
yang ditetapkan, dengan menjunjung tinggi principles of accountability, professionalism,
prinsip akuntabilitas, profesionalisme, serta and compliance with applicable laws and
kepatuhan terhadap ketentuan peraturan regulations. The application of these principles
perundang-undangan yang berlaku. Penerapan forms a strong foundation for building and
prinsip-prinsip tersebut menjadi fondasi strengthening trust among all stakeholders,
utama dalam membangun dan memperkuat while supporting the resilience and long-term
kepercayaan dari seluruh pemangku sustainability of Indonesia’s general insurance
kepentingan, sekaligus mendukung penguatan industry.
dan keberlanjutan industri asuransi umum
nasional.
Di tengah dinamika global yang penuh Against this backdrop, Indonesia’s economy
tantangan, perekonomian Indonesia remained resilient amid various global
tetap menunjukkan ketahanan yang solid. challenges. Indonesia’s Gross Domestic
Pertumbuhan Produk Domestik Bruto (PDB) Product (GDP) growth stayed stable at
Indonesia tetap stabil di kisaran 5%, relatif around 5%, relatively outperformed the
lebih tinggi dibandingkan pertumbuhan global economic growth, which continued
ekonomi global yang terus melambat dan to decelerate and was estimated at 3.2%,
diperkirakan berada pada level 3,2%, akibat driven by adverse shifts in global trade
pergeseran kebijakan perdagangan global policies, heightened geopolitical tensions, and
yang kurang menguntungkan, meningkatnya persistent global inflationary pressures.
ketegangan geopolitik, serta tekanan inflasi
global yang masih berlangsung.
PT Asuransi Tugu Pratama Indonesia Tbk berhasil menavigasi tahun 2025 dengan
baik yang dibuktikan dengan kinerja solid dan penguatan tata kelola perusahaan.
Dewan Komisaris mengapresiasi kinerja Direksi maupun karyawan yang mampu
membangun dan menumbuhkan kepercayaan dari setiap pemangku kepentingan
sehingga memperkuat pondasi Perseroan untuk terus maju dan tumbuh bersama.
PT Asuransi Tugu Pratama Indonesia Tbk successfully navigated 2025, as reflected in its solid performance and
the continued strengthening of corporate governance. The Board of Commissioners extends its appreciation to
the Board of Directors and all employees for their ability to build and foster trust among all stakeholders, thereby
reinforcing the Company’s foundation to move forward and grow together.
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
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Laporan Manajemen
36 Management Reports
Dari sisi stabilitas harga, inflasi domestik tetap terjaga Domestic inflation remained well contained within Bank
dalam kisaran target Bank Indonesia sebesar 2,5%–3,5%, Indonesia’s target range of 2.5%–3.5%, as reflected in
sebagaimana tercermin dari tingkat inflasi pada Desember the December 2025 inflation rate of 2.92%. Supported
2025 yang tercatat sebesar 2,92%. Dengan inflasi yang by a stable inflation environment and amid external
terkendali serta di tengah berbagai tantangan eksternal, uncertainties, monetary policy remained accommodative
kebijakan moneter tetap bersifat akomodatif untuk to sustain economic expansion. Throughout 2025, Bank
mendukung ekspansi ekonomi. Sepanjang tahun 2025, Indonesia reduced its policy rate by a cumulative 125 basis
Bank Indonesia telah memangkas suku bunga acuan points, bringing the BI Rate to 4.75% by year-end.
secara kumulatif sebesar 125 basis poin, sehingga BI Rate
berada pada level 4,75% pada akhir tahun.
Namun demikian, tantangan masih muncul dari pergerakan Nevertheless, challenges persisted, particularly related to
arus modal asing dan tekanan terhadap nilai tukar rupiah. foreign capital flows and pressure on the rupiah exchange
Sepanjang tahun 2025, nilai tukar rupiah mengalami rate. During the year, the rupiah depreciated by 3.4%
pelemahan sebesar 3,4% terhadap dolar Amerika Serikat against the US dollar, closing at IDR16,680 per USD.
dan ditutup pada level Rp16.680 per USD. Tren depresiasi This depreciation trend posed challenges for business
nilai tukar ini menjadi tantangan bagi pelaku usaha, players, especially in the financial sector, including general
khususnya di sektor keuangan termasuk industri asuransi insurance companies, where prudent asset and liability
umum, yang menuntut perhatian lebih terhadap pengelolaan management particularly with respect to foreign currency
aset dan liabilitas, terutama terkait eksposur terhadap exposure remains critical.
mata uang asing.
Di tengah kondisi tersebut, industri asuransi umum dan Despite these challenges, the general insurance and
reasuransi nasional tetap mencatatkan pertumbuhan reinsurance industry continued to record positive growth in
yang positif, meskipun dengan laju pertumbuhan premi premium below 10% in 2025. From a solvency perspective,
yang moderat di bawah 10% sepanjang tahun 2025. Dari the industry remained robust, as reflected in the Risk-Based
sisi solvabilitas, tingkat Risk-Based Capital (RBC) industri Capital (RBC) ratio of the general insurance and reinsurance
asuransi umum dan reasuransi tetap berada pada level industry, which stood at 387%, this condition underscores
yang tinggi yaitu 387%, yang mencerminkan kesiapan the strong capital readiness of Indonesia’s insurance
permodalan industri dalam menyerap risiko secara solid industry to absorb risks in a solid and sustainable manner.
dan berkelanjutan.
Di sisi lain, kebijakan yang berfokus pada penguatan At the same time, policies aimed at strengthening the
struktur permodalan industri asuransi juga menjadi capital structure of the insurance industry have drawn close
perhatian berbagai pihak. Meskipun kebijakan tersebut attention from various stakeholders. While such policies
berpotensi menimbulkan penyesuaian dalam jangka may present short-term adjustments, they are expected to
pendek, langkah ini diyakini akan memberikan dampak deliver positive medium to long-term impacts, reinforcing
positif dalam jangka menengah hingga panjang, serta the resilience of the national insurance and reinsurance
memperkuat ketahanan industri asuransi dan reasuransi industry in supporting Indonesia’s long-term economic
nasional dalam mendukung pertumbuhan ekonomi growth.
Indonesia secara berkelanjutan.
Penilaian atas Kinerja Direksi
Assessment of Board of Directors’ Performance
Dewan Komisaris menilai bahwa kinerja Direksi sepanjang The Board of Commissioners assesses that the
tahun buku 2025 berada pada tingkat yang baik. Hal ini performance of the Board of Directors throughout the 2025
tercermin dari pencapaian kinerja keuangan dan non- financial year was good, as reflected in the achievement of
keuangan yang melampaui target yang telah ditetapkan both financial and non-financial performance that exceeded
dalam Rencana Kerja dan Anggaran Perusahaan (RKAP). the targets set out in the Company’s Work Plan and Budget
(RKAP).
Secara keseluruhan, tingkat ketercapaian Indikator Kinerja Overall, the achievement level of the President Director’s
Utama (IKU) Presiden Direktur dan Kolegial telah melampaui and Collegial Key Performance Indicators (KPI) has
target. exceeded the target.
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
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Laporan Manajemen
Management Reports 37
Tingginya tingkat ketercapaian IKU Direksi dari sisi The strong level of achievement of the Board of Directors’
keuangan tercermin dari beberapa aspek utama seperti: financial KPIs was reflected in several key aspects,
including:
• Tercapainya target kinerja Underwriting dan laba bersih • The achievement of underwriting performance and net
untuk tahun buku 2025; profit targets for the 2025 financial year;
• Tercapainya target indikator pengelolaan risiko, • The achievement of targets related to risk management,
permodalan dan solvabilitas dalam bentuk RBC yang capital adequacy, and solvency, as reflected in a solid
solid serta jauh di atas ketentuan minimum regulator; RBC position that remained well above the minimum
dan regulatory requirements; and
• Tercapainya target rating global tercermin dari kembali • The achievement of global rating targets, as evidenced
diperolehnya rating internasional A- dari AM Best dan by the reaffirmation of the international A- rating from
disertai dengan perbaikan outlook dari negative menjadi AM Best, accompanied by an improvement in the
stabil. outlook from negative to stable.
Dari sisi non-keuangan, Dewan Komisaris menilai Direksi From a non-financial perspective, the Board of
berhasil menegakkan praktik tata kelola perusahaan yang Commissioners assesses that the Board of Directors
baik dengan sejumlah indikator utama sebagai berikut: successfully upheld sound corporate governance practices,
as reflected in the following key indicators:
• Keberhasilan mengimplementasikan PSAK 117 di 2025 • The successful implementation of PSAK 117 in
yang mencerminkan pemenuhan terhadap kepatuhan 2025, demonstrating compliance as well as a strong
serta komitmen terhadap transparansi dan praktik commitment to transparency and industry best
terbaik di industri; practices;
• Tercapainya aspek tata kelola perusahaan yang baik • The achievement of good corporate governance
sesuai target serta kepatuhan dalam hal tenggat waktu targets, including timely compliance with regulatory
penyampaian laporan keuangan kepada Regulator requirements for the submission of financial reports to
maupun Pertamina; dan the Regulator and Pertamina; and
• Jumlah pengaduan nasabah yang terselesaikan di tahun • The number of customer complaints resolved in 2025
2025 mencapai 94 aduan dan Perseroan mendapat reached 94 cases, and the Company achieved a
skor Indeks Kepuasan Pelanggan 4,41 dari skala 5. Customer Satisfaction Index score of 4.41 out of 5.
Pandangan atas Prospek Usaha yang Disusun Direksi
Review of the Business Outlook Prepared by the Board of Directors
Dewan Komisaris memandang bahwa Direksi telah The Board of Commissioners is of the view that the
menyusun prospek dan pandangan usaha secara holistik Board of Directors has formulated the Company’s
dengan memperhatikan kondisi makro dan mikro. Asesmen business outlook and strategic perspective in a holistic
yang dilakukan secara komprehensif memuat indikator- manner, taking into account both macroeconomic and
indikator yang relevan untuk penetapan strategi usaha microeconomic conditions. The comprehensive assessment
maupun target kinerja serta mempertimbangkan daya saing incorporates relevant indicators for the formulation of
Perseroan di industri. business strategies and performance targets, while also
considering the Company’s competitive positioning within
the industry.
Melalui penelaahan serta review mendalam multisektoral Through periodic and in-depth multisectoral reviews
yang dilakukan secara berkala oleh Direksi, Tugu conducted by the Board of Directors, Tugu Insurance
Insurance mampu membukukan pertumbuhan premi dan has been able to record premium growth and improve
profitabilitas underwriting. Sementara pemantauan terhadap underwriting profitability. In parallel, close monitoring of
perkembangan dan tren suku bunga acuan, kondisi pasar benchmark interest rate trends, bond market conditions,
obligasi dan pergerakan valas berhasil mengoptimalkan and foreign exchange movements has enabled the
portofolio investasi yang dimiliki. optimization of the Company’s investment portfolio.
Di sisi lain, pendalaman kondisi pasar properti serta In addition, a thorough assessment of developments in the
automotive nasional juga membantu anak usaha untuk national property and automotive markets has supported
menjalankan strategi yang tepat di tengah berbagai the Company’s subsidiaries in implementing appropriate
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tantangan yang dihadapi. Hal ini mencerminkan bahwa strategies amid prevailing challenges. This reflects that the
prospek usaha dan analisa yang dilakukan telah disusun business outlook and analyses have been formulated with
dengan penuh pertimbangan dan sangat relevan dengan due consideration and remain highly relevant to current
dinamika ekonomi serta industri saat ini. Hal ini menjadikan economic and industry dynamics, thereby enabling Tugu
Tugu Insurance mampu memposisikan diri dan merespons Insurance to position itself effectively and respond well to
tantangan yang ada dengan sangat baik. the challenges at hand.
Pengawasan dalam Perumusan dan Implementasi Strategi oleh Direksi
Oversight of Strategy Formulation and Implementation by the Board of Directors
Dewan Komisaris melaksanakan fungsi pengawasan The Board of Commissioners carried out its oversight
secara aktif dan berkesinambungan terhadap Direksi function in an active and continuous manner over the Board
dalam proses perumusan hingga implementasi strategi of Directors in the process of strategy formulation and
Perseroan. Pengawasan dilakukan melalui pemberian implementation. Such oversight was conducted through
nasihat strategis kepada Direksi serta pemantauan lanjutan the provision of strategic advice to the Board of Directors,
untuk memastikan bahwa seluruh kebijakan dan aktivitas as well as through subsequent monitoring to ensure that
operasional Perseroan telah dilaksanakan sesuai dengan all policies and operational activities of the Company
ketentuan peraturan perundang-undangan yang berlaku, were implemented in compliance with applicable laws and
Anggaran Dasar Perseroan, serta rencana kerja dan regulations, the Company’s Articles of Association, and the
anggaran yang telah ditetapkan. approved work plan and budget.
Dalam menjalankan fungsi tersebut, Dewan Komisaris In performing this function, the Board of Commissioners
memfokuskan pengawasannya pada keselarasan arah focused its oversight on the alignment of the Company’s
strategis Perseroan dengan tujuan jangka panjang, strategic direction with its long-term objectives, the
penerapan prinsip tata kelola perusahaan yang baik (Good implementation of sound corporate governance principles
Corporate Governance/GCG), efektivitas manajemen risiko, (Good Corporate Governance/GCG), the effectiveness
serta pencapaian target kinerja usaha yang berorientasi of risk management, and the achievement of business
pada peningkatan nilai perusahaan dan nilai pemegang performance targets oriented toward enhancing company
saham. Di saat yang sama, Dewan Komisaris juga value and shareholder value. At the same time, the Board
memastikan bahwa strategi yang dijalankan Direksi tetap of Commissioners ensured that the strategies implemented
memperhatikan keberlanjutan usaha serta perlindungan by the Board of Directors continued to take into account
terhadap kepentingan seluruh pemangku kepentingan, business sustainability and the protection of the interests
termasuk pemegang polis. of all stakeholders, including policyholders.
Sepanjang tahun 2025, Dewan Komisaris terlibat secara Throughout 2025, the Board of Commissioners was
aktif dalam perumusan dan implementasi strategi melalui actively involved in the formulation and implementation of
rapat agenda strategis dengan Direksi. Adapun rapat strategy through strategic agenda meetings with the Board
tersebut mencakup berbagai pembahasan sebagai berikut: of Directors. These meetings covered, among others, the
following matters:
• Pemberian pandangan atas strategi Perseroan dan • The provision of views on the Company’s strategy and
aspirasi manajemen; management’s aspirations;
• Evaluasi berkala atas kinerja keuangan induk, anak • Periodic evaluation of the parent company’s,
usaha dan konsolidasi serta pencapaian IKU secara subsidiaries’, and consolidated financial performance,
kuartalan; as well as the quarterly achievement of KPIs;
• Penilaian atas realisasi RKAP; • Assessment of the realization of the Company’s Work
Plan and Budget (RKAP);
• Kajian penyelarasan bisnis; • Business alignment review;
• Penerapan Tata Kelola Perusahaan yang Baik; • Good Corporate Governance Implementation;
• Penerapan Program Anti Pencucian Uang, Pencegahan • The implementation of Anti-Money Laundering, Counter-
Pendanaan Terorisme, dan Pencegahan Pendanaan Terrorism Financing, and Counter-Proliferation Financing
Proliferasi Senjata Pemusnah Massal (APU, PPPT, dan of Weapons of Mass Destruction programs (AML, CTF,
PPPSPM); dan and CPF); and
• Penyelarasan kebijakan akuntansi PSAK 109 Instrumen • Alignment of accounting policies in relation to PSAK
Keuangan dan PSAK 117 Kontrak Asuransi Tahun 2026. 109 Financial Instruments and PSAK 117 Insurance
Contracts for the 2026 financial year.
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Melalui pendekatan tersebut, Dewan Komisaris memastikan Through this approach, the Board of Commissioners
bahwa strategi yang dirumuskan Direksi tidak hanya ensured that the strategies formulated by the Board
berorientasi pada pencapaian kinerja jangka pendek, tetapi of Directors were not solely oriented toward short-term
juga memperkuat fondasi bisnis, ketahanan keuangan, dan performance achievement, but also served to strengthen
keberlanjutan Perseroan dalam jangka panjang. the Company’s business foundation, financial resilience,
and long-term sustainability.
Pengawasan Tata Kelola Perusahaan yang Baik
Oversight of Good Corporate Governance
Dalam rangka memperkuat penerapan tata kelola In order to strengthen the implementation of Good
perusahaan yang baik, Dewan Komisaris menjalankan Corporate Governance, the Board of Commissioners
pengawasan dengan dukungan Komite-komite di bawah carries out its oversight function with the support of the
Dewan Komisaris, yaitu Komite Audit, Komite Pemantau Committees under the Board of Commissioners, namely
Risiko, Komite Nominasi dan Remunerasi, serta Komite Tata the Audit Committee, the Risk Monitoring Committee,
Kelola Terintegrasi. Masing-masing Komite menjalankan the Nomination and Remuneration Committee, and the
tugas dan fungsinya sesuai dengan ketentuan peraturan Integrated Governance Committee. Each Committee
perundang-undangan yang berlaku, serta memberikan performs its duties and responsibilities in accordance
rekomendasi kepada Dewan Komisaris sebagai dasar with prevailing laws and regulations and provides
pengambilan keputusan pengawasan. recommendations to the Board of Commissioners as a
basis for supervisory decision-making.
Peningkatan pengawasan penerapan GCG dilakukan melalui Enhancement of GCG oversight is conducted through
evaluasi secara berkala atas pelaksanaan tata kelola periodic evaluations of the implementation of corporate
perusahaan, baik melalui mekanisme self-assessment governance, both through self-assessment mechanisms
maupun penilaian yang dilakukan oleh pihak independen. and assessments performed by independent parties. In
Selain itu, Dewan Komisaris dan Komisaris Independen juga addition, the Board of Commissioners and Independent
menjalankan pengawasan yang aktif dan strategis untuk Commissioners exercise active and strategic oversight
menjaga keseimbangan kepentingan antara pemegang to maintain a balance of interests between majority
saham mayoritas dan minoritas, serta memastikan and minority shareholders, while also ensuring optimal
perlindungan yang optimal terhadap kepentingan pemegang protection of policyholders’ interests. This approach is
polis. Pendekatan ini bertujuan untuk memastikan bahwa intended to ensure that GCG practices are not merely
praktik GCG tidak hanya dipenuhi secara kepatuhan, fulfilled from a compliance perspective, but are also
tetapi juga diinternalisasikan dalam setiap pengambilan internalized in every strategic and operational decision of
keputusan strategis dan operasional Perseroan. the Company.
Dalam menjalankan fungsi pengawasan, Dewan Komisaris In carrying out its oversight function, the Board of
juga telah melaksanakan 15 kali rapat internal yang dihadiri Commissioners held 15 internal meetings, all of which
100% oleh seluruh anggota Dewan Komisaris. Adapun were attended by 100% of the members of the Board of
rincian rapat internal tersebut yang menunjang pengawasan Commissioners. The details of these internal meetings,
praktik Tata Kelola Perusahaan yang Baik dengan fokus supporting the oversight of Good Corporate Governance
pembahasan sebagai berikut: practices, included the following discussion is as follows:
• Aspek manajemen risiko, kepatuhan, dan proses audit; • Risk management, compliance, and audit process
aspects;
• Kinerja dan strategi bisnis Perseroan; dan • Company’s performance and business strategy; and
• Kebijakan tata kelola dan struktur organisasi, serta • Governance policy and organization structure, as well as
remunerasi pengurus Perseroan; remuneration of Company’s management.
Dewan Komisaris senantiasa memastikan bahwa hasil The Board of Commissioners consistently ensures that the
rapat ditindaklanjuti dengan penuh komitmen guna outcomes of these meetings are followed up with strong
memperkuat tata kelola perusahaan yang baik untuk commitment, in order to further strengthen Good Corporate
meningkatkan kepercayaan dari setiap pemangku Governance, enhance the trust of all stakeholders, and
kepentingan serta mendukung keberlanjutan Perseroan support the Company’s long-term sustainability.
dalam jangka panjang.
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Mekanisme Pemberian Nasihat kepada Direksi
Mechanism for Providing Advice to the Board of Directors
Sepanjang tahun 2025, Dewan Komisaris melaksanakan Throughout 2025, the Board of Commissioners carried
fungsi pemberian nasihat dan pengawasan kepada out its advisory and oversight functions to the Board of
Direksi secara berkelanjutan melalui mekanisme yang Directors on an ongoing basis through structured and well-
terstruktur dan terdokumentasi. Pemberian nasihat documented mechanisms. Advice was delivered through
dilakukan melalui rapat Dewan Komisaris yang mengundang meetings of the Board of Commissioners attended by the
Direksi serta melalui penyampaian surat kepada Direksi Board of Directors, as well as through the submission of
untuk senantiasa memperhatikan prinsip kehati-hatian a letter to the Board of Directors to consistently observe
dan penuh tanggung jawab, mematuhi seluruh peraturan prudence and full responsibility, comply with all applicable
yang berlaku serta prinsip tata kelola perusahaan yang regulations as well as good corporate governance
baik, mengantisipasi potensi risiko beserta mitigasinya principles, anticipate potential risks along with their
dan memperhatikan praktik-praktik bisnis beretika yang mitigation measures, and adhere to ethical business
menguntungkan perusahaan. Selama periode pelaporan, practices that benefit the Company. During the reporting
rapat bersama antara Dewan Komisaris dan Direksi telah period, joint meetings between the Board of Commissioners
dilaksanakan sebanyak 13 kali rapat, sebagai forum utama and the Board of Directors were convened 13 times and
untuk membahas kinerja, strategi, manajemen risiko, serta served as the primary forum for discussing performance,
isu-isu strategis Perseroan. strategy, risk management, and other strategic matters of
the Company.
Dalam pelaksanaan mekanisme tersebut, Dewan Komisaris In the implementation of this mechanism, the Board of
memberikan nasihat dan arahan kepada Direksi antara lain Commissioners provided advice and guidance to the Board
agar: of Directors, among others, to:
• Senantiasa menerapkan prinsip Tata Kelola Perusahaan • Consistently uphold the principles of Good Corporate
yang Baik (Good Corporate Governance/GCG) secara Governance (GCG) and ensure full compliance with all
konsisten serta memastikan kepatuhan terhadap applicable laws and regulations;
seluruh ketentuan peraturan perundang-undangan yang
berlaku;
• Mendorong peningkatan pencapaian Indikator Kinerja • Encourage the achievement and continuous
Utama (IKU)/Key Performance Indicator (KPI), baik pada improvement of Key Performance Indicators (KPIs),
tingkat Perseroan induk maupun secara konsolidasian, both at the parent company and consolidated levels,
termasuk optimalisasi kontribusi dari Anak Perusahaan; including the optimization of contributions from
Subsidiaries;
• Pelaksanaan aksi korporasi dan rencana pemisahan • Ensure that the execution of corporate actions and the
unit usaha syariah agar dilaksanakan secara prudent planned spin-off of the Sharia business unit are carried
dengan tetap menekankan optimasi Company Value dan out in a prudent manner, with a strong emphasis on
Shareholder Value; optimizing Company Value and Shareholder Value;
• Penguatan dan penyempurnaan sistem teknologi • Strengthen and enhance information technology
informasi untuk mendukung penerapan PSAK 117 systems to effectively and sustainably support the
secara efektif dan berkelanjutan; implementation of PSAK 117;
• Perumusan strategi, penguatan manajemen risiko, serta • Formulate strategies, reinforce risk management, and
penyusunan rencana mitigasi yang memadai, termasuk develop adequate mitigation plans to support the
dalam konteks transisi dan penerapan basis PSAK 117; achievement of long-term targets and annual work
plans, including in the context of the transition to and
application of PSAK 117;
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• Meningkatkan dan mengembangkan talenta Perseroan • Enhance and develop the Company’s talent to ensure
guna memastikan keberlanjutan bisnis dan kesiapan business sustainability and organizational readiness for
organisasi di masa depan; dan the future; and
• Memberikan arahan terkait peningkatan aktivitas yang • Provide direction on strengthening activities that
mendukung penerapan program Anti Pencucian Uang support the implementation of Anti-Money Laundering
(APU), Pencegahan Pendanaan Terorisme (PPT), dan (AML), Counter-Terrorism Financing (CTF), and Counter-
Pencegahan Pendanaan Proliferasi Senjata Pemusnah Proliferation Financing of Weapons of Mass Destruction
Massal (PPPSPM). (CPF-WMD) programs.
Penilaian Dewan Komisaris atas Kinerja Komite di bawah Dewan Komisaris
Board of Commissioners’ Assessment of the Performance of Committees under the Board of Commissioners
Dewan Komisaris menilai bahwa Komite Audit, Komite The Board of Commissioners considers that the Audit
Nominasi dan Remunerasi, Komite Pemantau Risiko, serta Committee, the Nomination and Remuneration Committee,
Komite Tata Kelola Terintegrasi telah menjalankan tugas the Risk Monitoring Committee, and the Integrated
dan tanggung jawabnya secara efektif, independen, dan Governance Committee have carried out their duties and
sesuai dengan ketentuan peraturan perundang-undangan responsibilities effectively, independently, and in compliance
yang berlaku. Seluruh Komite secara konsisten memberikan with applicable laws and regulations. All Committees have
dukungan yang memadai bagi Dewan Komisaris melalui consistently provided adequate support to the Board of
kajian, rekomendasi, serta pemantauan atas aspek tata Commissioners through reviews, recommendations, and
kelola, manajemen risiko, pengendalian internal, dan oversight of governance, risk management, internal control,
pengelolaan sumber daya manusia, sehingga memperkuat and human capital management, thereby strengthening
kualitas pengawasan terhadap Direksi dan penerapan Good the quality of supervision over the Board of Directors and
Corporate Governance (GCG) secara menyeluruh. the overall implementation of Good Corporate Governance
(GCG).
Komite Audit Audit Committee
Dewan Komisaris menilai Komite Audit telah berperan The Board of Commissioners assesses that the Audit
secara optimal dalam mendukung penerapan GCG, Committee has played an optimal role in supporting
khususnya dalam memastikan keandalan pelaporan the implementation of GCG, particularly in ensuring the
keuangan, efektivitas sistem pengendalian internal, serta reliability of financial reporting, the effectiveness of
kepatuhan terhadap peraturan yang berlaku. Aspek yang internal control systems, and compliance with applicable
menjadi perhatian utama Komite Audit dalam menjalankan regulations. The Committee’s key areas of focus are
fungsinya tercermin dari agenda rapat yang dijalankan reflected in its meeting agendas and follow-up actions.
beserta tindak lanjutnya. Adapun di sepanjang tahun 2025, Throughout 2025, the Audit Committee held 43 meetings,
Komite Audit telah melakukan 43 kali rapat baik internal both internally and jointly with other Committees under
maupun dengan fungsi Komite di Bawah Dewan Komisaris, the Board of Commissioners, the Board of Directors, and
Direksi dan Komisaris dengan empat agenda utama yaitu: Commissioners, with four primary focus areas as follows:
1. Penguatan kualitas pelaporan keuangan dan kinerja 1. Strengthening the quality of financial reporting and
terutama untuk laporan keuangan konsolidasian performance, particularly in relation to the audited
yang diaudit tahun 2024 dan 2025 serta penelaahan consolidated financial statements for 2024 and 2025,
realisasi RKAP; as well as the review of the realization of the Corporate
Work Plan and Budget (RKAP);
2. Penguatan tata kelola, pengendalian internal dan 2. Enhancing governance, internal control, and compliance,
kepatuhan yang mencakup tindak lanjut temuan audit, including the follow-up of audit findings, ERP
implementasi ERP dan Internal Control over Financial implementation, and Internal Control over Financial
Reporting (ICoFR); Reporting (ICoFR);
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3. Kesiapan regulasi dan standar akuntansi baru melalui 3. Readiness for new regulatory and accounting standards
pembahasan penerapan PSAK 117, PSAK 62, dan PSAK through discussions on the implementation of
109 termasuk implikasinya terhadap format laporan PSAK 117, PSAK 62, and PSAK 109, including their
keuangan dan rencana bisnis ke depan; dan implications for financial reporting formats and future
business plans; and
4. Evaluasi kinerja keuangan Unit Usaha Syariah dan 4. Evaluation of the financial performance of the Sharia
anak perusahaan serta pemantauan tindak lanjut WBS Business Unit and subsidiaries, as well as monitoring
(Whistleblowing System) dan perkembangan perkara the follow-up of the Whistleblowing System (WBS) and
hukum. the progress of legal cases.
Komite Nominasi dan Remunerasi Nomination and Remuneration Committee
Dewan Komisaris menilai Komite Nominasi dan Remunerasi The Board of Commissioners assesses that the
telah menjalankan perannya secara objektif dan Nomination and Remuneration Committee has performed
profesional dalam mendukung praktik GCG, khususnya its role objectively and professionally in supporting
terkait penetapan kebijakan nominasi, remunerasi, dan GCG practices, particularly in relation to nomination,
pengembangan sumber daya manusia. Fokus perhatian remuneration policies, and human capital development.
Dewan Komisaris mencakup keselarasan kebijakan The Board of Commissioners’ main focus includes the
remunerasi dengan kinerja, keberlanjutan bisnis, serta alignment of remuneration policies with performance
penerapan prinsip kewajaran (fairness) dan akuntabilitas and business sustainability, as well as the application of
dalam proses penilaian kinerja Direksi dan Dewan fairness and accountability principles in evaluating the
Komisaris. Di sepanjang periode pelaporan, Komite performance of the Board of Directors and the Board of
Nominasi dan Remunerasi telah melaksanakan 15 kali Commissioners. During the reporting period, the Nomination
rapat baik internal maupun dengan fungsi Komite di Bawah and Remuneration Committee conducted 15 meetings,
Dewan Komisaris, Direksi dan Komisaris dengan 4 (empat) both internally and jointly with other Committees under
agenda utama yaitu: the Board of Commissioners, the Board of Directors, and
Commissioners, with four primary agendas as follows:
1. Penguatan kebijakan nominasi dan remunerasi 1. Strengthening nomination and remuneration policies for
pengurus melalui pembahasan program kerja, usulan management through discussions on work programs,
remunerasi dan tantiem, salary survey serta justifikasi remuneration and tantiem proposals, salary surveys,
remunerasi bagi pengurus yang masih dalam proses fit and remuneration justification for management
& proper test OJK; members undergoing the OJK fit and proper test
process;
2. Pengelolaan dan keberlanjutan kepemimpinan yang 2. Leadership management and sustainability, including
mencakup nominasi kandidat Group Head dan Komite nomination of Group Head and Audit Committee
Audit hingga proyeksi suksesi Direksi dan Group Head; candidates, as well as succession projections for the
Board of Directors and Group Heads;
3. Penguatan manajemen Sumber Daya Manusia (SDM), 3. Strengthening Human Capital management through
melalui pengembangan talent pool, alignment kebijakan talent pool development, alignment of HR policies within
SDM di lingkungan Pertamina Group, evaluasi hasil the Pertamina Group environment, evaluation of internal
internal dan external assessment, serta monitoring and external assessment results, and monitoring
kinerja Human Capital Management; dan Human Capital Management performance; and
4. Penyelarasan kinerja dan keberlanjutan, yang meliputi 4. Performance alignment and sustainability, including
evaluasi pencapaian KPI Direksi 2024, penyusunan KPI evaluation of the Board of Directors’ 2024 KPI
Dewan Komisaris, Komite, dan Perusahaan Tahun 2026, achievement, formulation of KPIs for the Board of
serta pemantauan realisasi Rencana Aksi Keuangan Commissioners, Committees, and the Company for
Berkelanjutan (RAKB) Tahun 2025. 2026, as well as monitoring the realization of the 2025
Sustainable Finance Action Plan (SFAP).
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Komite Pemantau Risiko Risk Monitoring Committee
Dewan Komisaris menilai Komite Pemantau Risiko telah The Board of Commissioners assesses that the Risk
berkontribusi secara signifikan dalam memperkuat Monitoring Committee has contributed significantly to
kerangka manajemen risiko Perseroan. Peran Komite strengthening the Company’s risk management framework.
dinilai efektif dalam memantau profil risiko, kecukupan The Committee has effectively monitored the Company’s
kebijakan dan limit risiko, serta kesiapan Perseroan dalam risk profile, adequacy of risk policies and limits, and
menghadapi risiko strategis, operasional, keuangan, dan the Company’s preparedness in addressing strategic,
kepatuhan. Aspek utama yang menjadi perhatian adalah operational, financial, and compliance risks. The primary
konsistensi penerapan manajemen risiko yang terintegrasi area of focus remains the consistency in implementing
dan keselarasan antara strategi bisnis dengan tingkat risiko integrated risk management and the alignment between
yang dapat diterima (risk appetite). Di sepanjang tahun business strategy and the Company’s risk appetite.
2025, Komite Pemantau Risiko telah melaksanakan 21 kali Throughout 2025, the Risk Monitoring Committee
rapat dengan agenda strategis sebagai berikut: conducted 21 meetings with the following strategic
agendas:
1. Evaluasi realisasi RKAP Tahun 2024 hingga kuartal 1. Evaluation of RKAP realization for 2024 through the
ketiga tahun 2025, evaluasi realisasi Rencana Bisnis third quarter of 2025, evaluation of the realization
Semester II Tahun 2024 dan Semester I Tahun 2025, of the Business Plan for Semester II of 2024 and
serta monitoring implementasi manajemen risiko tahun Semester I of 2025, and monitoring risk management
2025; implementation in 2025.
2. Pemantauan isu strategis seperti pemisahan Unit 2. Monitoring strategic issues, including the spin-off of the
Usaha Syariah, penguatan manajemen risiko dan Sharia Business Unit, strengthening risk management,
penetapan Top Risk 2026; dan and determination of Top Risks for 2026; and
3. Penyusunan dan penyempurnaan RJPP Tahun 2025- 3. Preparation and optimization of the 2025-2034 Long-
2034, Rencana Bisnis Berkelanjutan Tahun 2026, Term Corporate Plan (RJPP), the 2026 Sustainable
dan RKAP tahun 2026 termasuk koordinasi dengan Business Plan, and the 2026 Annual Work Plan
Pemegang Saham Pengendali, penyesuaian standar and Budget (RKAP), including coordination with the
pelaporan, serta rencana integrasi Perseroan guna Controlling Shareholder, alignment with reporting
memastikan kepatuhan terhadap regulasi. standards, and the Company’s integration plan to
ensure regulatory compliance.
Komite Tata Kelola Terintegrasi Integrated Governance Committee
Dewan Komisaris menilai Komite Tata Kelola Terintegrasi The Board of Commissioners assesses that the Integrated
telah menjalankan fungsinya dengan baik dalam Governance Committee has performed its function
memastikan penerapan tata kelola perusahaan yang effectively in ensuring the implementation of integrated
terintegrasi, termasuk pada entitas anak dan hubungan corporate governance, including across subsidiaries and
afiliasi. Perhatian utama Dewan Komisaris mencakup affiliated entities. The Board of Commissioners’ primary
efektivitas koordinasi tata kelola lintas entitas, konsistensi focus includes the effectiveness of cross-entity governance
penerapan prinsip GCG, serta penguatan budaya kepatuhan coordination, consistency in the implementation of GCG
dan etika bisnis secara berkelanjutan di seluruh lingkungan principles, and the strengthening of compliance culture
Perseroan. Sepanjang tahun 2025, Komite Tata Kelola and business ethics across the Company’s environment.
Terintegrasi telah melaksanakan sebanyak 4 kali rapat Throughout 2025, the Integrated Governance Committee
dengan fokus agenda sebagai berikut: conducted four meetings with the following key agendas:
1. Pengkinian pedoman manajemen risiko, pemantauan 1. Updating risk management guidelines, monitoring the
implementasi manajemen risiko, serta pembahasan Top implementation of risk management, and discussing Top
Risk 2026; dan Risks for 2026; and
2. Rencana pembentukan Komite Tata Kelola Terintegrasi 2. Planning the establishment of the Tugu Group’s
Grup Tugu dan penyelarasan program kerja dengan Integrated Governance Committee and aligning its
Komite Tata Kelola Terintegrasi Grup Pertamina. work programs with the Pertamina Group Integrated
Governance Committee.
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Perubahan Komposisi Dewan Komisaris
Changes in the Board of Commissioners
Berikut adalah susunan anggota Dewan Komisaris per 31 The following is the composition of the Board of
Desember 2025: Commissioners as of 31 December 2025:
Sejak RUPST 29 April Sejak RUPSLB
Sebelum RUPST 2025 s.d. RUPSLB 17 September 2025 s.d.
Nama 29 April 2025 17 September 2025 31 Desember 2025 Keterangan
Name Prior to AGMS 29 April Since AGMS 29 April Since EGMS 17 Remarks
2025 2025 until EGMS September 2025 until
17 September 2025 31 December 2025
Abdul Gofar Presiden Komisaris & Presiden Komisaris & Presiden Komisaris &
Komisaris Independen Komisaris Independen Komisaris Independen
President Commissioner President Commissioner President Commissioner
& Independent & Independent & Independent
Commissioner Commissioner Commissioner
Bagus Agung Komisaris Komisaris Komisaris
Rahadiansyah Commissioner Commissioner Commissioner
Samuel Ramna Komisaris Komisaris Pemegang saham menyetujui
Commissioner Commissioner pengunduran diri melalui
Rapat Umum Pemegang
Saham Luar Biasa (RUPSLB)
17 September 2025.
The resignation was
approved by the
shareholders through the
Extraordinary General
Meeting of Shareholders
(EGMS) held on 17
September 2025.
Poerwo Tjahjono Komisaris Independen Komisaris Independen Komisaris Independen
Independent Independent Independent
Commissioner Commissioner Commissioner
Tajudin Noor Komisaris Independen Komisaris Independen Komisaris Independen
Independent Independent Independent
Commissioner Commissioner Commissioner
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Apresiasi
Appreciation
Pada kesempatan yang istimewa ini, Dewan Komisaris On this special occasion, the Board of Commissioners
menyampaikan terimakasih kepada para pemegang saham would like to express its sincere appreciation to the
dan pemangku kepentingan yang telah memberikan shareholders and stakeholders for their trust and continued
kepercayaan dan dukungan terhadap Perseroan. Dewan support for the Company. The Board of Commissioners
Komisaris juga menyampaikan apresiasi dan penghargaan also extends its gratitude to the Board of Directors for their
kepada Direksi atas kepemimpinan, dedikasi, serta leadership, dedication, and commitment in managing the
komitmen dalam mengelola Perseroan secara prudent dan Company prudently and in accordance with the principles
berlandaskan prinsip tata kelola perusahaan yang baik, of Good Corporate Governance, enabling the Company’s
sehingga kinerja Perseroan dapat terus dibangun dalam performance to be continuously built on trust amid the
kepercayaan di tengah dinamika industri sepanjang tahun dynamic industry landscape throughout the financial year.
buku. Apresiasi juga kami sampaikan kepada seluruh The Board of Commissioners also conveys its appreciation
Komite di bawah Dewan Komisaris atas peran aktifnya to all Committees under the Board of Commissioners for
dalam memperkuat fungsi pengawasan dan kualitas their active role in strengthening the supervisory function
pengambilan keputusan. Kepada seluruh karyawan, Dewan and enhancing the quality of decision-making. To all
Komisaris mengucapkan terima kasih atas integritas, employees, the Board of Commissioners expresses its
profesionalisme, dan kolaborasi yang solid, yang menjadi sincere gratitude for their integrity, professionalism, and
fondasi bagi Perseroan untuk tumbuh bersama secara strong collaboration, which serve as the foundation for the
berkelanjutan. Ke depan, Dewan Komisaris berharap Company to grow sustainably together. Looking ahead, the
sinergi yang kuat antara Dewan Komisaris, Direksi, Komite, Board of Commissioners expects that strong synergy among
dan seluruh insan Perseroan dapat terus terjaga guna the Board of Commissioners, the Board of Directors, the
menciptakan nilai tambah jangka panjang bagi seluruh Committees, and all Company personnel will continue to be
pemangku kepentingan. maintained to create long-term value for all stakeholders.
Jakarta, 2 April 2026
Atas nama Dewan Komisaris,
On behalf of the Board of Commissioners,
Abdul Ghofar
Presiden Komisaris & Komisaris Independen
President Commissioner & Independent Commissioner
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Adi Pramana
Presiden Direktur
President Director
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Laporan Direksi
Report of the Board of Directors
Para Pemegang Saham dan Pemangku Kepentingan yang Terhormat,
Dear Valuable Shareholders and Stakeholders,
Di tengah dinamika ekonomi global, Amid global economic dynamics, Indonesia’s
perekonomian Indonesia tetap menunjukkan economy continued to demonstrate resilience
ketahanan sepanjang tahun 2025. Produk throughout 2025. National Gross Domestic
Domestik Bruto nasional tumbuh sekitar Product grew by approximately 5.11%,
5,11%, meningkat dibandingkan pertumbuhan improving from 5.03% in the previous year.
sebesar 5,03% pada tahun sebelumnya. Stable inflation and the resilience of the
Stabilitas inflasi yang terjaga serta resiliensi national financial system remained key pillars
sistem keuangan nasional turut menopang supporting the sustainability of domestic
keberlanjutan aktivitas ekonomi domestik. economic activities.
Kinerja sektor jasa keuangan nasional juga The national financial services sector also
mencatat pertumbuhan yang kuat sebesar recorded strong growth of 7.92% year-on-year
7,92% secara tahunan pada kuartal IV-2025. in the fourth quarter of 2025. This marked the
Pencapaian ini menjadi laju pertumbuhan highest growth rate since the second quarter
tertinggi sejak kuartal II-2021, didorong oleh of 2021, driven by renewed expansion across
ekspansi yang kembali solid pada sektor the banking, insurance, and pension fund
perbankan, asuransi, dan dana pensiun. sectors.
Industri asuransi umum dan reasuransi The general insurance and reinsurance
nasional tetap menunjukkan kinerja yang industry in Indonesia remained resilient
resilien sepanjang 2025. Total aset industri throughout 2025. Total industry assets grew
tercatat tumbuh sekitar 7,3% secara tahunan by approximately 7.3% year-on-year to reach
menjadi Rp314 triliun. Pertumbuhan ini IDR314 trillion. This growth was supported by
didukung oleh stabilitas kinerja investasi stable investment performance and increasing
serta meningkatnya kebutuhan perlindungan demand for risk protection across various
terhadap berbagai aktivitas ekonomi. economic activities.
Di sisi lain, ekspansi kredit perbankan yang On the other hand, continued solid banking
tetap solid dengan rasio kredit bermasalah credit expansion, with non-performing loan
(Non-Performing Loan/NPL) yang terjaga di (NPL) ratios maintained at around 2.2%,
kisaran 2,2% turut mendukung pertumbuhan supported the growth of insurance portfolios
portofolio asuransi terkait pembiayaan. related to financing activities. Investment
Aktivitas investasi pada sektor energi, activity in the energy sector, particularly oil
khususnya minyak dan gas, juga menunjukkan and gas, also remained stable with sustained
tren yang stabil dengan aliran investasi yang capital inflows. These conditions created
Kami berhasil mencatatkan kinerja yang solid dan mencapai target yang telah
ditetapkan, didukung oleh penerapan tata kelola perusahaan yang baik secara
konsisten. Dengan fondasi yang kuat serta kepercayaan pemangku kepentingan,
Perseroan berada pada posisi yang tepat untuk melanjutkan pertumbuhan yang
berkelanjutan ke depan.
We delivered solid performance and achieved our targets, supported by the consistent implementation of good
corporate governance. With a strong foundation and the trust of our stakeholders, the Company is well-positioned
to sustain its growth going forward.
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tetap kuat. Kondisi ini membuka peluang bagi industri opportunities for the insurance industry to strengthen
asuransi untuk memperkuat kapasitas underwriting pada underwriting capacity in corporate risks and national
risiko korporasi dan proyek strategis nasional. strategic projects.
Manajemen Tugu Insurance memahami bahwa dinamika Management of Tugu Insurance recognizes that global
ekonomi global, volatilitas pasar keuangan, serta economic dynamics, financial market volatility, and shifting
perubahan profil risiko di berbagai sektor industri risk profiles across various industries present diverse
menghadirkan tantangan yang beragam. Namun demikian, challenges for business players. Nevertheless, the
pertumbuhan premi industri yang tetap positif menunjukkan continued positive growth in industry premiums reflects the
bahwa asuransi masih memegang peran strategis dalam strategic role of insurance in supporting risk management
mendukung pengelolaan risiko serta menjaga keberlanjutan and sustaining national economic activities.
aktivitas ekonomi nasional.
Di tengah kondisi tersebut, Tugu Insurance mampu Amid these conditions, Tugu Insurance was able to
menjalankan strategi operasional secara disiplin melalui execute its operational strategy with discipline through
penguatan kualitas portofolio underwriting, optimalisasi strengthening underwriting portfolio quality, optimizing
struktur reasuransi, serta pengelolaan investasi yang reinsurance structures, and implementing adaptive
adaptif terhadap perubahan kondisi pasar. Pendekatan ini investment management in response to changing market
memberikan kontribusi positif terhadap kinerja keuangan conditions. This approach contributed positively to the
Perseroan. Company’s financial performance.
Dari sisi profitabilitas, laba tahun berjalan yang dapat From a profitability perspective, the Company recorded
diatribusikan kepada pemilik entitas induk Perseroan income for the year attributable to equity owners of the
mencapai Rp711 miliar di tahun 2025. Kinerja ini parent entity of IDR711 billion in 2025. This performance
mencerminkan konsistensi Perseroan dalam menjaga reflects the Company’s consistency in maintaining a balance
keseimbangan antara pertumbuhan bisnis dan kualitas between business growth and risk quality, as well as the
risiko, sekaligus menunjukkan efektivitas penerapan tata effectiveness of implementing good corporate governance
kelola perusahaan yang baik serta manajemen risiko yang and prudent risk management.
prudent.
Penerapan PSAK 117 yang mulai berlaku efektif The implementation of PSAK 117, which became effective
menjadi momentum transformasi bagi Perseroan dalam during the year, marked a transformational milestone for
meningkatkan transparansi dan kualitas pelaporan kinerja. the Company in enhancing transparency and the quality
Standar ini memberikan perspektif yang lebih komprehensif of performance reporting. The standard provides a more
dalam menilai profitabilitas underwriting serta mendorong comprehensive perspective in assessing underwriting
penguatan disiplin pengelolaan portofolio. Perseroan profitability while reinforcing portfolio management
telah mempersiapkan infrastruktur, proses bisnis, serta discipline. The Company has continuously prepared its
kapabilitas sumber daya manusia secara berkelanjutan infrastructure, business processes, and human capital
guna memastikan implementasi berjalan optimal. capabilities to ensure optimal implementation.
Perseroan juga terus memperkuat integrasi prinsip The Company also continues to strengthen the integration
keberlanjutan dalam strategi bisnis. Pengembangan of sustainability principles into its business strategy. The
portofolio produk yang mendukung transisi menuju ekonomi development of product portfolios supporting the transition
hijau, penguatan tata kelola dan manajemen risiko, towards a green economy, the strengthening of governance
serta pelaksanaan program Tanggung Jawab Sosial dan and risk management, and the implementation of Social
Lingkungan melalui inisiatif Bakti Tugu menjadi bagian dari and Environmental Responsibility programs through the
upaya menciptakan nilai jangka panjang bagi pemangku Bakti Tugu initiative form part of the Company’s efforts to
kepentingan. create long-term value for stakeholders.
Memasuki tahun 2026, Direksi memandang bahwa peluang Entering 2026, the Board of Directors views growth
pertumbuhan tetap terbuka seiring prospek ekonomi opportunities as remaining open, supported by positive
domestik yang positif dan meningkatnya kebutuhan domestic economic prospects and increasing demand
perlindungan risiko. Namun demikian, volatilitas pasar for risk protection. Nevertheless, global financial market
keuangan global, dinamika harga energi, serta tekanan volatility, energy price dynamics, and intensifying industry
kompetisi industri tetap memerlukan strategi bisnis yang competition will continue to require adaptive, selective, and
adaptif, selektif, dan berorientasi pada keberlanjutan. sustainability-oriented business strategies.
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Perumusan Strategi dan Implementasi
Strategy Formulation and Implementation
Strategi Perseroan difokuskan pada lima pilar utama The Company’s strategy is anchored on five key pillars,
yaitu akselerasi pertumbuhan bisnis, penguatan inisiatif namely business growth acceleration, strengthening
anorganik melalui aksi korporasi, transformasi pengelolaan inorganic initiatives through corporate actions, asset
aset, penguatan kapabilitas sumber daya manusia, serta management transformation, human capital enhancement,
transformasi proses dan manajemen risiko berbasis and process as well as risk management transformation
digital. Strategi ini dirumuskan dengan mempertimbangkan through digitalization. These strategies were formulated by
dinamika industri, arah jangka panjang Perseroan, aspirasi considering industry dynamics, the Company’s long-term
pemegang saham, serta kebutuhan untuk menjaga direction, shareholder aspirations, and the need to balance
keseimbangan antara pertumbuhan dan kualitas kinerja. growth with performance quality.
Proses perumusan strategi Tugu Insurance dilakukan The formulation of Tugu Insurance’s strategy is conducted
melalui pendekatan berbasis data yang komprehensif through a comprehensive data-driven approach that
dengan mempertimbangkan dinamika industri, tren considers industry dynamics, evolving customer needs,
kebutuhan nasabah, serta perkembangan kondisi as well as developments in global and domestic
makroekonomi global dan domestik. Manajemen senantiasa macroeconomic conditions. Management consistently
memastikan strategi yang dirancang selaras dengan arah ensures that the strategies developed are aligned with the
pertumbuhan jangka panjang Perseroan, penguatan prinsip Company’s long-term growth direction, the strengthening
keberlanjutan. Selain itu, proses perumusan strategi juga of sustainability principles. Furthermore, the strategy
dilakukan melalui forum Board of Directors Retreat yang formulation process is conducted through a Board of
melibatkan seluruh anggota Direksi, dengan dukungan Directors Retreat involving all members of the Board,
fungsi Strategic Planning sebagai fasilitator. Proses ini supported by the Strategic Planning function as facilitator.
didasarkan pada evaluasi kinerja historis, Rencana Jangka The process is based on comprehensive review of historical
Panjang Perusahaan, posisi Perseroan di industri, serta performance, the Company’s Long-term Corporate Plan,
analisis kondisi pasar dan isu strategis baik internal market positioning and analysis of internal and external
maupun eksternal. strategic issues.
Pada tahun 2025, fokus kebijakan strategis diarahkan In 2025, key strategic priorities were focused on
pada penguatan disiplin underwriting, optimalisasi strengthening underwriting discipline, optimizing the
struktur reasuransi, percepatan transformasi digital, serta reinsurance structure, accelerating digital transformation,
pengembangan penetrasi pasar non-captive pada segmen and expanding non-captive market penetration in the retail
retail dan Usaha Kecil dan Menengah (UMKM). and SME segments.
Untuk mendorong pertumbuhan underwriting yang To support quality underwriting growth, the Company
berkualitas, Perseroan memperkuat inovasi produk yang continues to strengthen product innovation that is relevant
relevan dengan kebutuhan sektor energi, infrastruktur, to the needs of the energy, infrastructure, retail, and SME
retail, dan usaha kecil menengah. Dalam kerangka sinergi sectors. Within the framework of State-Owned Enterprise
BUMN, kolaborasi dengan perusahaan BUMN lainnya (SOE) synergy, collaboration strategies with other SOEs are
terus diperluas guna menghadirkan solusi perlindungan further enhanced to create integrated protection solutions,
yang terintegrasi, termasuk melalui bundling produk including bundling insurance products with complementary
asuransi dengan layanan pendukung lainnya. Pendekatan services. The Company also continues to strengthen its
customer-centric dikembangkan secara berkelanjutan untuk customer-centric approach to improve market penetration
meningkatkan penetrasi pasar sekaligus menjaga kualitas while maintaining portfolio risk quality.
portofolio risiko.
Kolaborasi strategis dengan mitra korporasi maupun Strategic partnerships with corporate clients and digital
ekosistem distribusi digital turut diperkuat guna distribution ecosystems are expanded to improve service
memperluas akses layanan dan meningkatkan engagement accessibility and enhance customer engagement.
nasabah. Penguatan kanal distribusi berbasis teknologi Technology-based distribution channels and collaboration
serta kemitraan dengan aggregator menjadi faktor with aggregator partners play an important role in
penting dalam mendukung efisiensi proses distribusi dan supporting distribution efficiency and product accessibility.
peningkatan pengalaman pelanggan.
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Aspek kepatuhan tetap menjadi prioritas utama dalam Compliance remains a key focus in the Company’s strategic
formulasi strategi Perseroan. Implementasi PSAK 117 formulation. The implementation of PSAK 117 drives the
mendorong penguatan kapabilitas internal, termasuk strengthening of internal capabilities, including system
kesiapan infrastruktur sistem, penyempurnaan proses infrastructure readiness, business process refinement, and
bisnis, serta peningkatan kompetensi sumber daya human capital competency development.
manusia.
Selanjutnya, persiapan dan usaha spin-off Unit Usaha In parallel, preparation for the spin-off of the Sharia
Syariah dilakukan melalui penguatan fundamental Business Unit is carried out through the reinforcement of
infrastruktur teknologi dan sumber daya yang mendukung fundamental technological infrastructure and resources
pengelolaan independen pasca pemisahan. Perseroan juga that will support independent operations post-separation.
memastikan keselarasan terhadap regulasi OJK, maupun The Company ensures alignment with OJK regulations, as
komunikasi intens kepada pemangku kepentingan lainnya. well as intensive communication with other stakeholders.
Strategi utama diarahkan pada menjaga kontinuitas layanan The core strategy includes maintaining service continuity
melalui pemisahan sistem operasional secara bertahap, through the gradual separation of operational systems,
memastikan dukungan permodalan yang memadai bagi ensuring adequate financial support for the Sharia Business
Unit Usaha Syariah, serta mempertahankan kepercayaan Unit, and preserving customer confidence throughout the
pelanggan selama proses spin-off berlangsung. spin-off process.
Dalam pelaksanaannya, Direksi juga terus memantau In its implementation, the Board of Directors continuously
perkembangan usaha secara berkala untuk menentukan monitors business developments on a regular basis to
respons yang tepat terhadap dinamika yang terjadi. determine appropriate responses to evolving dynamics.
Sepanjang tahun 2025, Direksi menyelenggarakan 45 rapat Throughout 2025, the Board of Directors held 45 Board
Direksi dengan tingkat kehadiran rata-rata sebesar 99%. meetings with an average attendance rate of 99%. These
Rapat tersebut membahas berbagai agenda strategis, meetings covered various strategic agendas including long-
termasuk Rencana Jangka Panjang Perusahaan, RKAP, aksi term corporate plan, RKAP, corporate actions, governance
korporasi, penguatan tata kelola, implementasi PSAK 117, strengthening, PSAK 117 implementation, as well as human
serta pengelolaan sumber daya manusia dan kepatuhan capital management and regulatory compliance.
terhadap regulasi.
Manajemen terus berfokus pada penciptaan nilai melalui Management remains committed to creating value through
transformasi pengelolaan aset yang lebih adaptif terhadap the transformation of asset management practices that are
volatilitas pasar keuangan. Strategi pengelolaan portofolio more adaptive to financial market volatility. Strategies to
investasi diarahkan pada diversifikasi penempatan secara enhance investment portfolio performance include prudent
prudent, peningkatan alokasi pada instrumen berisiko diversification of placements, increased allocation to low-to-
rendah hingga menengah, serta penguatan buffer likuiditas medium risk instruments, and the strengthening of liquidity
guna menjaga fleksibilitas pengambilan keputusan buffers to maintain investment flexibility while ensuring
investasi. Pada saat yang sama, Perseroan memperkuat the Company’s ability to meet its obligations remains well
pengelolaan kolektabilitas piutang melalui sistem managed. At the same time, receivables collectability is
monitoring berbasis teknologi untuk mendukung kualitas strengthened through the implementation of technology-
arus kas dan stabilitas likuiditas. based monitoring systems that enable early identification of
potential issues and support cash flow stability.
Transformasi juga dilakukan pada proses bisnis dan Transformation is also implemented across business
manajemen risiko secara menyeluruh. Digitalisasi end-to- processes and risk management practices. End-to-
end diterapkan melalui otomatisasi proses underwriting end digitalization is applied through the automation of
dan klaim guna meningkatkan efisiensi operasional serta underwriting and claims processes to improve operational
akurasi pengambilan keputusan. Pemanfaatan data efficiency and decision-making accuracy. The utilization of
analytics membantu Perseroan mengidentifikasi potensi data analytics enables the Company to identify potential
risiko lebih dini serta memperkuat strategi mitigasi yang risks earlier and strengthen selective mitigation strategies.
lebih selektif. Integrasi sistem dengan mitra distribusi dan System integration with distribution partners and the
penguatan layanan digital turut meningkatkan pengalaman enhancement of digital service capabilities also contribute
nasabah serta mempercepat proses bisnis. to improving customer experience and accelerating
business processes.
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Dalam mencapai target strategis Perseroan, Manajemen To support the achievement of strategic targets,
menempatkan penguatan sumber daya manusia sebagai Management places strong emphasis on strengthening
faktor kunci keberhasilan implementasi strategi. human capital as a key success factor in strategy
Pendekatan berbasis kompetensi diterapkan melalui execution. A competency-based approach is applied through
program pembelajaran berkelanjutan, penguatan continuous learning programs, leadership development
kepemimpinan, serta internalisasi budaya kerja yang adaptif initiatives, and the internalization of adaptive and
dan kolaboratif. Pemanfaatan platform pembelajaran digital collaborative work culture. The utilization of digital learning
juga mendukung kesiapan talenta dalam menghadapi platforms further supports talent readiness in responding to
perubahan industri yang semakin kompleks dan kompetitif. increasingly complex and competitive industry dynamics.
Sejalan dengan komitmen Perseroan dalam menjaga In line with the Company’s commitment to maintaining
pertumbuhan yang berkelanjutan, Direksi terus memperkuat sustainable growth, the Board of Directors continues to
kerangka manajemen risiko yang terintegrasi dengan strengthen a risk management framework that is fully
strategi bisnis. Perseroan menetapkan parameter integrated with the business strategy. The Company
Risk Appetite dan Risk Capacity secara terukur dengan establishes clearly defined Risk Appetite and Risk Capacity
mempertimbangkan kecukupan permodalan, volatilitas parameters, taking into account capital adequacy, portfolio
portofolio, serta dinamika risiko industri. Dalam volatility, and evolving industry risk dynamics. In its
implementasinya, Perseroan menjaga tingkat solvabilitas implementation, the Company maintains solvency levels
pada kisaran yang memadai di atas ketentuan regulator, at a prudent range above regulatory requirements, sets
menetapkan batas konsentrasi eksposur pada sektor dan exposure concentration limits across sectors and specific
risiko tertentu, serta memastikan ketersediaan buffer risk categories, and ensures the availability of adequate
likuiditas dan modal yang memadai untuk mendukung liquidity and capital buffers to support business expansion
ekspansi bisnis secara prudent. in a prudent manner.
Perseroan juga secara berkala melakukan identifikasi dan The Company also conducts periodic identification and
pemantauan terhadap risiko-risiko strategis utama untuk monitoring of key strategic risks to ensure preparedness
memastikan kesiapan dalam menghadapi kondisi yang tidak in facing unforeseen conditions. To this end, the Company
terduga, Perseroan menerapkan mekanisme stress testing implements stress testing mechanisms and an early
dan early warning system yang memantau indikator risiko warning system that continuously monitors key risk
utama secara berkelanjutan. Apabila indikator tersebut indicators. Should these indicators approach or exceed the
mendekati atau melampaui ambang batas yang telah established thresholds, Management promptly undertakes
ditetapkan, Manajemen akan segera melakukan langkah measured mitigation actions to safeguard performance
mitigasi yang terukur guna menjaga stabilitas kinerja dan stability and business continuity.
kesinambungan usaha.
The formulated strategies are cascaded into Key
Strategi yang telah dirumuskan kemudian diturunkan Performance Indicators (KPI) at the corporate, directorate,
secara berjenjang ke dalam Key Performance Indicators and individual levels. Strategy execution is carried out
(KPI) perusahaan, direktorat, hingga individu. Implementasi through a structured planning cycle involving the Board
dilakukan melalui planning cycle yang melibatkan Direksi, of Directors, the Board of Commissioners, and relevant
Dewan Komisaris, serta seluruh fungsi terkait. Monitoring functions. Performance monitoring is conducted periodically
kinerja dilakukan secara berkala melalui review bulanan, through monthly review, mid-year review, and year-end
pertengahan tahun dan evaluasi akhir tahun untuk evaluation to ensure alignment between strategy and
memastikan keselarasan antara strategi dan implementasi. execution.
Untuk memastikan efektivitas implementasi strategi, To ensure effective strategy implementation, the Board of
Direksi memanfaatkan sistem monitoring berbasis Directors utilizes technology-based monitoring systems
teknologi melalui management dashboard yang terintegrasi, through integrated management dashboards, accompanied
disertai pelatihan pada fungsi kunci. Evaluasi kinerja by training across key functions. Periodic evaluations are
dilakukan secara berkala dengan mengacu pada indikator conducted to assess performance achievements across
kinerja utama di setiap lini bisnis. Pemanfaatan data business lines. The use of data analytics also supports
analytics membantu Manajemen memahami tren kinerja, Management in identifying performance trends, anticipating
mengidentifikasi potensi risiko, serta mengambil langkah risks, and taking timely corrective actions.
korektif secara tepat waktu.
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Target dan Realisasi 2025
Target and Realization for 2025
Kinerja keuangan Tugu Insurance pada tahun 2025 tetap Tugu Insurance’s financial performance in 2025 continued
menunjukkan pertumbuhan yang solid di tengah dinamika to demonstrate solid growth amid industry dynamics and
industri dan ketidakpastian ekonomi global. Pencapaian global economic uncertainty. This achievement reflects
ini mencerminkan efektivitas strategi Perseroan dalam the effectiveness of the Company’s strategy in maintaining
menjaga keseimbangan antara ekspansi bisnis, kualitas a balance between business expansion, risk portfolio
portofolio risiko, serta efisiensi operasional. Pertumbuhan quality, and operational efficiency. Performance growth that
kinerja yang berada di atas laju industri menunjukkan outpaced industry trends indicates that the targets set by
bahwa target yang telah ditetapkan Perseroan pada the Company were generally achieved as planned.
umumnya dapat direalisasikan dengan baik.
Secara keseluruhan, pencapaian KPI Perseroan telah Overall, the Company’s KPI achievement has reached the
mencapai target yang ditetapkan baik dari sisi laba bersih set targets both in terms of net profit and the targets set in
maupun dengan target yang telah ditetapkan dalam RKAP the 2025 RKAP. This achievement reflects the effectiveness
2025. Pencapaian ini mencerminkan efektivitas strategi of the Company’s strategy in driving quality growth while
Perseroan dalam mendorong pertumbuhan yang berkualitas maintaining performance stability.
sekaligus menjaga stabilitas kinerja.
Salah satu pencapaian penting di tahun 2025 adalah One of the Company’s notable achievements in 2025 was
keberhasilan Perseroan dalam mengimplementasikan PSAK the successful and timely implementation of PSAK 117
117 secara tepat waktu, baik dalam laporan keuangan in both its quarterly consolidated financial statements
konsolidasian kuartalan maupun laporan keuangan tahunan and audited annual financial statements. This milestone
yang telah diaudit. Implementasi standar akuntansi ini reflects the Company’s strong commitment to enhancing
mencerminkan komitmen Perseroan dalam meningkatkan transparency, improving financial reporting quality, and
transparansi, kualitas pelaporan, serta keselarasan dengan aligning with best practices in the insurance industry. The
praktik terbaik di industri asuransi. Proses transisi yang structured and prudent transition process ensured that
dilakukan secara terstruktur dan prudent juga memastikan the impact of this implementation was effectively managed
bahwa dampak implementasi dapat dikelola dengan baik without compromising financial stability.
tanpa mengganggu stabilitas kinerja keuangan.
Dari sisi reputasi dan kepercayaan pasar global, Perseroan From a global market confidence perspective, the Company
juga berhasil mempertahankan kinerja yang positif also maintained strong performance by achieving its target
melalui pencapaian target peringkat dari AM Best, disertai rating from AM Best, accompanied by an improved outlook
dengan peningkatan outlook menjadi stabil. Capaian ini to stable. This achievement reflects external recognition
mencerminkan pengakuan atas kekuatan permodalan, of the Company’s strong capital position, well-managed
profil risiko yang terkelola dengan baik, serta konsistensi risk profile, and consistent financial and operational
Perseroan dalam menjaga kinerja operasional dan performance. It further reinforces the Company’s
keuangan yang sehat. Hal ini sekaligus memperkuat posisi credibility among investors, business partners, and other
Perseroan di mata investor, mitra bisnis, serta pemangku stakeholders.
kepentingan lainnya.
Kinerja operasional Perseroan pada tahun 2025 juga Operationally, the Company delivered outstanding results in
menunjukkan hasil yang sangat menggembirakan. 2025. The Company has exceeded its EBITDA target. The
Perseroan berhasil mencatatkan EBITDA melampaui target. Company’s solvency level, as reflected in the Risk-Based
Selain itu, tingkat solvabilitas yang tercermin dalam Risk- Capital (RBC), stood at 411% indicating strong capital
Based Capital (RBC) mencapai 411%, yang menunjukkan resilience against potential risks. Meanwhile, investment
ketahanan permodalan yang kuat dalam menghadapi income outperforming the target and reflecting disciplined
berbagai potensi risiko. Dari sisi pengelolaan investasi, portfolio management and effective investment strategies.
Perseroan juga mencatatkan pendapatan investasi
melampaui target serta mencerminkan strategi investasi
yang optimal dan disiplin dalam pengelolaan portofolio.
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Capaian-capaian tersebut tidak terlepas dari komitmen These achievements were driven by the Company’s strong
Perseroan dalam menerapkan prinsip kehati-hatian, commitment to prudence, robust risk management, and
penguatan manajemen risiko, serta peningkatan efisiensi continuous operational efficiency improvements. The
operasional. Perseroan terus mendorong sinergi antar Company also continued to enhance business synergy,
lini bisnis, memperkuat kapabilitas teknologi, serta strengthen technological capabilities, and improve service
meningkatkan kualitas layanan kepada pelanggan untuk quality to support sustainable growth.
memastikan pertumbuhan yang berkelanjutan.
Dengan fondasi yang semakin kokoh, Perseroan optimis With a stronger foundation in place, the Company remains
untuk melanjutkan momentum pertumbuhan di masa optimistic about sustaining its growth momentum in
mendatang. Direksi berkomitmen untuk terus menciptakan the years ahead. The Board of Directors is committed
nilai jangka panjang melalui strategi yang adaptif, tata to creating long-term value through adaptive strategies,
kelola yang baik, serta pengelolaan risiko yang terukur, guna sound governance, and prudent risk management, ensuring
memberikan kontribusi yang optimal bagi seluruh pemangku optimal contributions to all stakeholders.
kepentingan.
Kendala dan Penyelesaian
Challenges and Resolutions
Industri perasuransian pada tahun 2025 menghadapi The insurance industry in 2025 faced several key
sejumlah tantangan utama. Pertama, ketidakpastian challenges. First, global geopolitical uncertainty and the
geopolitik global dan perlambatan ekonomi global, kondisi slowdown in global economic growth. This condition affects
ini memengaruhi profil risiko industri, khususnya pada industry’s risk profile, particularly in energy, property,
portofolio energi, properti, dan proyek infrastruktur, serta and infrastructure project portfolios and also affecting
mempengaruhi daya beli terhadap harga properti dan profil purchasing power in relation to property prices and the risk
risiko retail. profile of retail customers.
Kedua, dinamika suku bunga dan fluktuasi nilai tukar Second, interest rate dynamics and exchange rate
turut memengaruhi hasil investasi dan eksposur risiko fluctuations influenced investment returns and the risk
perusahaan asuransi. Di sisi lain, intensitas persaingan exposure of insurance companies. At the same time,
di pasar retail dan korporasi tetap tinggi sehingga intense competition in both retail and corporate markets
menekan ruang pertumbuhan margin underwriting. Ketiga, continued to put pressure on underwriting margin growth.
implementasi PSAK 117 serta peningkatan ekspektasi Third, the implementation of PSAK 117, along with
pemangku kepentingan terhadap transparansi kinerja increasing stakeholder expectations for greater performance
menjadi faktor yang menuntut penguatan kapabilitas transparency, required further strengthening of internal
internal. capabilities.
Selain itu, meningkatnya perhatian terhadap risiko In addition, heightened attention to sustainability risks
keberlanjutan dan dampak perubahan iklim terhadap and the impact of climate change on insurance portfolio
profil risiko portofolio asuransi turut menjadi tantangan risk profiles presented new challenges that required
yang memerlukan penyesuaian strategi underwriting dan adjustments in underwriting strategies and more selective
pengelolaan eksposur secara lebih selektif. exposure management.
Tugu Insurance menghadapi sejumlah kendala strategis Throughout 2025, Tugu Insurance encountered several
sepanjang tahun 2025, termasuk dinamika implementasi strategic challenges, including the ongoing dynamics of
PSAK 117, serta kebutuhan memperluas penetrasi pasar PSAK 117 implementation, and the need to expand non-
non-captive. Untuk merespons kondisi tersebut, Perseroan captive market penetration. In response, the Company
menjalankan beberapa langkah strategis sebagai berikut: implemented several strategic initiatives as follows:
• Implementasi PSAK 117: Perseroan memperkuat • PSAK 117 Implementation: The Company strengthened
kesiapan infrastruktur sistem, proses bisnis, serta the readiness of system infrastructure, business
kapabilitas sumber daya manusia guna memastikan processes, and human capital capabilities to ensure
implementasi standar pelaporan yang lebih the effective adoption of more comprehensive and
komprehensif dan transparan. Penyesuaian kebijakan transparent reporting standards. Adjustments to
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underwriting dan pengelolaan portofolio juga dilakukan underwriting policies and portfolio management
agar selaras dengan pendekatan pengukuran kinerja were also undertaken to align with performance
berbasis PSAK 117. measurement approaches under PSAK 117.
• Perluasan Pasar Non-Captive: Perseroan memperkuat • Expansion of Non-Captive Market: The Company
inovasi produk dan pengembangan kanal distribusi enhanced product innovation and developed digital
digital untuk meningkatkan penetrasi pada segmen distribution channels to increase penetration in the
retail dan SME. Kolaborasi dengan mitra strategis retail and SME segments. Collaboration with strategic
serta penguatan kapabilitas layanan menjadi fokus partners and the strengthening of service capabilities
untuk memperluas basis pelanggan dan menjaga were prioritized to expand the customer base and
pertumbuhan premi yang berkelanjutan. sustain premium growth.
Dalam proses perencanaan, Perseroan juga menghadapi During the planning process, the Company also encountered
dinamika perubahan kondisi internal dan eksternal yang evolving internal and external conditions following the RKAP
berkembang setelah penetapan RKAP. Untuk itu, Perseroan establishment. Accordingly, periodic strategic adjustments
melakukan penyesuaian strategi secara berkala melalui are made through planning cycle forums and Board of
forum planning cycle dan rapat Direksi guna memastikan Directors meetings to ensure continued relevance of the
relevansi strategi terhadap kondisi terkini. strategy.
Hasil dari berbagai inisiatif tersebut menunjukkan These initiatives delivered positive progress. The Company
perkembangan yang positif. Perseroan mampu menjaga was able to maintain operational performance stability
stabilitas kinerja operasional sekaligus memperkuat while strengthening its business foundation in navigating
fondasi bisnis dalam menghadapi dinamika industri yang increasingly complex industry dynamics. These efforts are
semakin kompleks. Upaya ini diharapkan dapat mendukung expected to support healthy and sustainable growth going
pertumbuhan yang sehat dan berkelanjutan ke depan. forward.
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Analisa Tentang Prospek Usaha
Analysis of Business Prospects
Prospek usaha Perseroan diperkirakan tetap positif seiring The Company’s business outlook is expected to remain
dengan ketahanan ekonomi domestik dan meningkatnya positive, supported by the resilience of the domestic
kebutuhan perlindungan risiko di berbagai sektor industri. economy and increasing demand for risk protection across
Pertumbuhan ekonomi Indonesia pada tahun 2026 various industrial sectors. Indonesia’s economic growth
diproyeksikan berada pada kisaran 4,9%-5,7%. Stabilitas in 2026 is projected to be in the range of 4.9-5.7%.
konsumsi domestik, ekspansi investasi, serta pertumbuhan Stable domestic consumption, expanding investment, and
pembiayaan perbankan menjadi faktor pendukung continued growth in banking financing are expected to
permintaan produk asuransi umum. support demand for general insurance products.
Di sisi eksternal, ketidakpastian geopolitik global masih Externally, global geopolitical uncertainty remains a key
menjadi perhatian. Perkembangan konflik di kawasan concern. Developments in the conflict in the Middle
Timur Tengah berpotensi memicu volatilitas harga East may trigger volatility in energy commodity prices
komoditas energi serta tekanan pada rantai pasok global. and disruptions in global supply chains. Exchange rate
Fluktuasi nilai tukar dan dinamika suku bunga juga dapat fluctuations and interest rate dynamics may also affect
memengaruhi stabilitas pasar keuangan dan profil risiko financial market stability and the risk profile of the
industri asuransi. insurance industry.
Lingkungan suku bunga yang lebih akomodatif serta kinerja A more accommodative interest rate environment and
pasar obligasi yang relatif positif diperkirakan mendukung relatively positive bond market performance are expected
optimalisasi hasil investasi industri. Kondisi ini memberikan to support the optimization of industry investment
ruang bagi Perseroan untuk menjaga keseimbangan antara returns. These conditions provide the Company with room
pertumbuhan premi dan profitabilitas underwriting melalui to maintain a balance between premium growth and
pengelolaan portofolio investasi yang adaptif dan selektif. underwriting profitability through adaptive and selective
investment portfolio management.
Permintaan proteksi pada sektor energi, infrastruktur, Demand for protection in the energy, infrastructure,
serta proyek strategis nasional diproyeksikan tetap and national strategic project sectors is projected to
tumbuh seiring meningkatnya aktivitas investasi. Selain itu, continue growing in line with increasing investment
peluang juga berasal dari kebutuhan perlindungan pada activities. Opportunities are also emerging from the need
sektor energi baru dan terbarukan serta kendaraan listrik. for protection in renewable energy and electric vehicle
Perseroan memanfaatkan pengalaman teknis dan kapasitas sectors. The Company leverages its technical expertise and
underwriting untuk menangkap peluang tersebut dengan underwriting capacity to capture these opportunities while
tetap menjaga kualitas portofolio risiko. maintaining the quality of its risk portfolio.
Direksi menempatkan disiplin underwriting, penguatan The Board of Directors places underwriting discipline, the
struktur reasuransi, serta pengelolaan eksposur risiko strengthening of reinsurance structures, and risk exposure
sebagai prioritas utama dalam menghadapi dinamika management as key priorities in navigating industry
industri. Selektivitas dalam ekspansi bisnis dilakukan dynamics. Selectivity in business expansion is maintained
untuk memastikan pertumbuhan yang berkelanjutan tanpa to ensure sustainable growth without compromising
mengorbankan stabilitas keuangan. Diversifikasi portofolio financial stability. Portfolio diversification continues to be
juga terus diperkuat guna memitigasi konsentrasi risiko enhanced to mitigate risk concentration across specific
pada sektor atau wilayah tertentu. sectors or regions.
Transformasi digital dan pemanfaatan data analytics Digital transformation and the utilization of data analytics
menjadi enabler penting dalam memahami perubahan serve as important enablers in understanding evolving
kebutuhan nasabah dan meningkatkan efisiensi customer needs and improving operational efficiency. The
operasional. Pengembangan kanal distribusi berbasis development of technology-based distribution channels
teknologi serta kolaborasi dengan mitra strategis and collaboration with strategic partners are expected to
diharapkan mampu memperluas penetrasi pasar, khususnya expand market penetration, particularly in the retail and
pada segmen retail dan SME. SME segments.
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Implementasi PSAK 117 menjadi momentum strategis The implementation of PSAK 117 represents a strategic
bagi Perseroan dalam meningkatkan kualitas pengukuran milestone for the Company in enhancing performance
kinerja dan transparansi pelaporan. Standar ini mendorong measurement quality and reporting transparency. The
penguatan disiplin pengelolaan portofolio underwriting serta standard reinforces underwriting portfolio discipline and
penyesuaian strategi bisnis agar lebih berorientasi pada drives adjustments in business strategies to be more
profitabilitas jangka panjang. oriented toward long-term profitability.
Ke depan, Perseroan juga berfokus pada penguatan sinergi Going forward, the Company will also focus on strengthening
dengan entitas anak dan afiliasi untuk meningkatkan synergies with subsidiaries and affiliates to improve
efisiensi operasional dan optimalisasi kontribusi terhadap operational efficiency and optimize contributions to
kinerja konsolidasian. Dengan fondasi tata kelola yang consolidated performance. Supported by strong governance
kuat, integrasi prinsip keberlanjutan, serta peningkatan foundations, sustainability integration, and continuous
kapabilitas sumber daya manusia dan teknologi, Perseroan enhancement of human capital and technological
optimis mampu menjaga tren pertumbuhan yang sehat dan capabilities, the Company remains confident in its ability
berkelanjutan di tengah dinamika industri. to sustain healthy and sustainable growth amid evolving
industry dynamics.
Perkembangan Penerapan Tata Kelola Perusahaan
Developments in the Implementation of Good Corporate Governance
Direksi memandang penerapan Tata Kelola Perusahaan The Board of Directors views the implementation of Good
yang Baik sebagai fondasi utama dalam menjaga Corporate Governance as a fundamental pillar in ensuring
keberlanjutan usaha, meningkatkan kepercayaan pemangku business sustainability, strengthening stakeholder trust, and
kepentingan, serta memastikan penciptaan nilai jangka creating long-term value for the Company. This commitment
panjang bagi Perseroan. Komitmen ini diwujudkan melalui is reflected in the consistent application of the principles of
penerapan prinsip transparansi, akuntabilitas, tanggung transparency, accountability, responsibility, independence,
jawab, independensi, dan kewajaran secara konsisten and fairness across all decision-making processes and
dalam seluruh proses pengambilan keputusan dan business operations, particularly through Committees under
operasional bisnis, terutama melalui Komite-komite yang the Board of Directors.
ada di bawah Direksi.
Sepanjang tahun 2025, Perseroan terus memperkuat Throughout 2025, the Company continued to strengthen
implementasi tata kelola melalui penguatan fungsi governance implementation by enhancing compliance and
kepatuhan dan manajemen risiko, peningkatan efektivitas risk management functions, improving the effectiveness
pengawasan oleh Dewan Komisaris serta komite-komite of oversight by the Board of Commissioners and its
pendukung, serta optimalisasi koordinasi antar organ supporting committees, and optimizing coordination among
perusahaan. Sinergi antara Rapat Umum Pemegang Saham, corporate organs. Synergy among the General Meeting
Dewan Komisaris, Direksi, dan organ pendukung lainnya of Shareholders, the Board of Commissioners, the Board
menjadi landasan penting dalam menjaga pengelolaan of Directors, and supporting organs remains essential
perusahaan yang transparan dan akuntabel. in maintaining transparent and accountable corporate
management.
Perseroan secara berkala melakukan evaluasi atas The Company also conducts periodic evaluations of
penerapan tata kelola melalui mekanisme penilaian sendiri governance implementation through both internal self-
maupun penilaian oleh pihak eksternal independen. assessments and independent external reviews. These
Evaluasi ini bertujuan memastikan praktik tata kelola tetap evaluations are intended to ensure that governance
relevan dengan dinamika regulasi dan perkembangan practices remain aligned with regulatory developments and
industri, sekaligus mengidentifikasi area perbaikan untuk industry dynamics, while identifying areas for improvement
meningkatkan kualitas pengawasan dan pengendalian in strengthening oversight and internal control.
internal.
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Dalam rangka memperkuat penerapan tata kelola, To further reinforce governance practices, the Company has
Perseroan telah menetapkan berbagai pedoman dan established various policies and guidelines as references
kebijakan sebagai acuan dalam menjalankan kegiatan for conducting business activities in a professional,
usaha secara profesional dan berintegritas. Pedoman transparent, and ethical manner. These include the
tersebut meliputi Pedoman Tata Kelola Perusahaan, Kode Corporate Governance Guidelines, Code of Ethics and
Etik dan Perilaku, Pedoman Manajemen Risiko, Pedoman Conduct, Risk Management Guidelines, Internal Control
Pengendalian Internal, serta kebijakan kepatuhan terhadap Guidelines, and policies related to regulatory compliance.
peraturan perundang-undangan. Penerapan pedoman ini The implementation of these guidelines is supported by
disertai dengan sosialisasi dan evaluasi berkelanjutan continuous socialization and evaluation efforts to foster
guna membangun budaya tata kelola yang kuat di seluruh a strong governance culture across all levels of the
tingkatan organisasi. organization.
Perseroan juga terus meningkatkan efektivitas sistem The Company also continues to enhance the effectiveness
pengendalian internal, pengelolaan risiko, serta tata kelola of its internal control system, risk management framework,
teknologi informasi. Implementasi kebijakan seperti sistem and information technology governance. The implementation
pelaporan pelanggaran, strategi anti-fraud, serta program of policies such as the whistleblowing system, anti-fraud
anti pencucian uang dan pencegahan pendanaan terorisme strategy, as well as anti-money laundering and counter-
menjadi bagian integral dalam memperkuat budaya terrorism financing programs forms an integral part of
integritas dan kepatuhan. strengthening a culture of integrity and compliance.
Ke depan, Direksi akan terus meningkatkan kualitas Going forward, the Board of Directors will continue to
penerapan tata kelola melalui penguatan struktur improve the quality of governance implementation through
pengawasan, peningkatan kompetensi sumber daya strengthening oversight structures, enhancing human
manusia, serta pemanfaatan teknologi untuk mendukung capital competencies, and leveraging technology to
transparansi dan akuntabilitas. Dengan fondasi tata support transparency and accountability. With a strong
kelola yang kuat, Perseroan optimistis dapat menjaga governance foundation, the Company remains confident in
pertumbuhan yang sehat sekaligus memperkuat daya saing its ability to sustain healthy growth while strengthening its
di tengah dinamika industri yang terus berkembang. competitiveness amid evolving industry dynamics.
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Membangun SDM Unggul
Developing Excellent Human Resources
Perseroan memandang sumber daya manusia sebagai The Company views human capital as a fundamental pillar
fondasi utama dalam menjaga keberlanjutan kinerja in sustaining performance and strengthening business
dan memperkuat daya saing usaha. Dukungan tenaga competitiveness. The presence of competent and
profesional yang kompeten dan berpengalaman menjadi experienced professionals is essential in ensuring service
faktor penting dalam memastikan kualitas layanan serta quality and effective risk management. This commitment to
pengelolaan risiko yang optimal. Komitmen terhadap professionalism forms the foundation for delivering superior
profesionalisme tersebut menjadi landasan dalam and sustainable performance.
menghasilkan kinerja yang unggul dan berkelanjutan.
Sejalan dengan agenda transformasi BUMN di bidang In line with the state-owned enterprise transformation
human capital, Perseroan menginternalisasikan Tata Nilai agenda in human capital, the Company has internalized the
Perusahaan sebagai pedoman perilaku dan budaya kerja Corporate Values as a guiding framework for behavior and
di seluruh organisasi. Nilai Amanah, Kompeten, Harmonis, corporate culture across the organization. The values of
Loyal, Adaptif, dan Kolaboratif diterapkan secara konsisten Amanah, Kompeten, Harmonis, Loyal, Adaptif, and Kolaboratif
untuk membangun lingkungan kerja yang berintegritas, are consistently implemented to foster an environment
inovatif, dan berorientasi pada sinergi. Penerapan nilai that promotes integrity, innovation, and synergy. This
ini diharapkan mampu memperkuat kapabilitas individu implementation is expected to enhance individual
sekaligus meningkatkan efektivitas kolaborasi lintas fungsi. capabilities while improving cross-functional collaboration
effectiveness.
Dalam mengelola siklus talenta, Perseroan menerapkan In managing the talent lifecycle, the Company adopts
pendekatan yang terintegrasi mulai dari proses rekrutmen an integrated approach covering recruitment, capability
hingga pengembangan dan peningkatan keterlibatan development, and employee engagement enhancement.
karyawan. Standar kompetensi menjadi acuan dalam Competency standards serve as the primary reference
penempatan, pengembangan, serta perencanaan kebutuhan for placement, development, and future talent planning.
talenta di masa depan. Pendekatan ini bertujuan untuk This approach aims to ensure the continuity of the talent
memastikan kesinambungan pipeline talenta sekaligus pipeline while supporting the achievement of the Company’s
mendukung pencapaian strategi bisnis Perseroan. business strategy.
Perseroan juga secara aktif mengidentifikasi karyawan The Company also actively identifies high-potential
dengan potensi tinggi untuk dipersiapkan sebagai pemimpin employees to be prepared as future leaders through various
masa depan melalui berbagai program pengembangan leadership development programs and organizational
kepemimpinan dan inisiatif transformasi organisasi. transformation initiatives. Broader responsibilities and
Pemberian tanggung jawab yang lebih luas serta continuous capability development opportunities are
kesempatan pengembangan kapabilitas menjadi bagian dari provided to build talent readiness in navigating increasingly
upaya membangun kesiapan talenta dalam menghadapi complex and competitive industry dynamics.
dinamika industri yang semakin kompleks dan kompetitif.
Selain itu, Perseroan terus memperkuat budaya kinerja Furthermore, the Company continues to strengthen a
dan pembelajaran berkelanjutan melalui pengelolaan SDM performance-driven culture and continuous learning through
yang adaptif terhadap kebutuhan bisnis. Pemantauan human capital management that is adaptive to business
kinerja dan pengembangan kapabilitas dilakukan secara needs. Performance monitoring and capability development
berkesinambungan guna memastikan keselarasan antara are conducted on an ongoing basis to ensure alignment
kontribusi individu dan tujuan organisasi. between individual contributions and organizational
objectives.
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Komitmen Terhadap Tanggung Jawab Sosial dan Lingkungan
Commitment to Corporate Social Responsibility
Direksi memandang penerapan Tanggung Jawab Sosial The Board of Directors views the implementation of
dan Lingkungan (TJSL) sebagai bagian integral dari Corporate Social Responsibility (CSR) as an integral part
strategi keberlanjutan Perseroan dalam menciptakan nilai of the Company’s sustainability strategy in creating long-
jangka panjang bagi seluruh pemangku kepentingan. Tugu term value for all stakeholders. Tugu Insurance positions
Insurance menempatkan keberlanjutan tidak sekadar sustainability not merely as a philanthropic initiative, but
sebagai inisiatif filantropi, melainkan sebagai model bisnis as a business model embedded within risk governance,
yang terintegrasi dengan tata kelola risiko, pengembangan business development, and strategic decision-making
usaha, serta pengambilan keputusan strategis. processes.
Sebagai bagian dari arah jangka panjang, strategi As part of its long-term direction, the Company’s
keberlanjutan Perseroan diselaraskan dengan visi sustainability strategy is aligned with its vision to become
untuk menjadi perusahaan asuransi umum nomor satu the number one general insurance company in Indonesia.
di Indonesia. Pendekatan ini memastikan konsistensi This approach ensures consistency between growth targets,
antara target pertumbuhan, ketahanan perusahaan, serta corporate resilience, and contributions to inclusive and
kontribusi terhadap pembangunan ekonomi yang inklusif sustainable economic development.
dan berkelanjutan.
Untuk mendukung implementasi yang terarah dan To support structured and accountable implementation,
akuntabel, prinsip Environmental, Social, and Governance Environmental, Social, and Governance (ESG) principles
(ESG) diintegrasikan ke dalam Rencana Jangka Panjang are integrated into the Company’s Long-Term Corporate
Perusahaan (RJPP), Rencana Kerja dan Anggaran Plan (RJPP), Annual Work Plan and Budget (RKAP),
Perusahaan (RKAP), serta Rencana Aksi Keuangan and Sustainable Finance Action Plan (RAKB). This
Berkelanjutan (RAKB). Integrasi ini memungkinkan integration enables the Company to comprehensively
Perseroan mempertimbangkan aspek ekonomi, sosial, dan consider economic, social, and environmental aspects in
lingkungan secara komprehensif dalam pengembangan product development, investment management, and risk
produk, pengelolaan investasi, serta manajemen risiko. management practices.
Pada aspek lingkungan, Perseroan terus berupaya On environmental perspective, the Company continues to
mengurangi jejak operasional melalui efisiensi penggunaan reduce its operational footprint through energy and paper
energi dan kertas, optimalisasi digitalisasi proses bisnis, efficiency initiatives, the optimization of business process
serta inisiatif konservasi seperti penanaman mangrove digitalization, and conservation efforts such as mangrove
dan program daur ulang. Upaya ini merupakan bagian dari planting and recycling programs. These initiatives form part
kontribusi Perseroan dalam mendukung agenda transisi of the Company’s contribution to supporting the transition
menuju ekonomi rendah karbon. towards a low-carbon economy.
Ke depan, Direksi akan terus memperkuat integrasi Going forward, the Board of Directors will continue to
keberlanjutan ke dalam strategi bisnis, meningkatkan strengthen the integration of sustainability into business
kualitas pengukuran dampak, serta memastikan penerapan strategy, enhance the quality of impact measurement, and
tata kelola yang konsisten guna menjaga pertumbuhan yang ensure consistent governance implementation in order to
sehat dan berkelanjutan. maintain healthy and sustainable growth.
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
Page 60
Laporan Manajemen
60 Management Reports
Perubahan Komposisi Direksi
Changes in Board of Directors Composition
Komposisi Direksi ditetapkan agar dapat memudahkan The composition of the Board of Directors is determined
pengambilan keputusan secara efektif, tepat, dan cepat, to allow effective, precise, and quick decision-making,
serta dapat bertindak independen. Selama tahun 2025, as well as being able to act independently. In 2025, the
komposisi Direksi Perseroan mengalami perubahan dengan composition of the Company’s Board of Directors underwent
kronologi sebagai berikut: changes with the following chronology:
Sejak RUPST 29 April 2025
Sebelum RUPST
Nama s.d. 31 December 2025 Keterangan
29 April 2025
Name Since AGMS 29 April 2025 Remarks
Prior to AGMS 29 April 2025
until 31 December 2025
Adi Pramana Presiden Direktur
President Director
Fitri Azwar Direktur Keuangan & Layanan
Korporat
Finance & Corporate Services
Director
Fadlil Iswahyudi Direktur Teknik
Technical Director
Ery Widiatmoko Direktur Pemasaran Asuransi Direktur Pemasaran Asuransi
Insurance Marketing Director Insurance Marketing Director
Edi Yoga Prasetyo Direktur Kepatuhan & Direktur Kepatuhan &
Manajemen Risiko Manajemen Risiko
Director of Compliance & Risk Director of Compliance & Risk
Management Management
Tatang Nurhidayat Presiden Direktur Tidak lagi menjabat sebagai Presiden
President Director Direktur sejak 29 April 2025.
No longer served as President
Director since 29 April 2025.
Emil Hakim Direktur Keuangan & Layanan Tidak lagi menjabat sebagai Direktur
Korporat Keuangan & Layanan Korporat sejak
Finance & Corporate Services 29 April 2025.
Director No longer served as Finance &
Corporate Services Director since 29
April 2025.
Sudarlin Direktur Teknik Tidak lagi menjabat sebagai Direktur
Technical Director Teknik sejak 29 April 2025.
No longer served as Technical
Director since 29 April 2025.
Dengan demikian, Anggota Direksi Tugu Insurance per 31 Therefore, the members of the Tugu Insurance’s Board of
Desember 2025 adalah sebagai berikut: Directors as of 31 December 2025 are as follows:
Nama Jabatan
Name Position
Adi Pramana Presiden Direktur
President Director
Fitri Azwar Direktur Keuangan & Layanan Korporat
Finance & Corporate Services Director
Fadlil Iswahyudi Direktur Tehnik
Technical Director
Ery Widiatmoko Direktur Pemasaran Asuransi
Insurance Marketing Director
Edi Yoga Prasetyo Direktur Kepatuhan & Manajemen Risiko
Director of Compliance & Risk Management
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
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Laporan Manajemen
Management Reports 61
Apresiasi
Appreciation
Tahun 2025 menjadi periode yang penuh dinamika The year 2025 marked a period of dynamic developments
sekaligus momentum penting bagi Tugu Insurance dalam as well as a significant momentum for Tugu Insurance in
memperkuat kinerja dan fondasi bisnis Perseroan. strengthening its performance and business fundamentals.
Berbagai capaian yang diraih tidak terlepas dari dedikasi, The achievements attained throughout the year were
profesionalisme, serta sinergi seluruh insan Tugu, driven by the dedication, professionalism, and strong
mulai dari karyawan, Direksi, hingga Dewan Komisaris, synergy of all Tugu personnel, including employees, the
yang secara konsisten menunjukkan komitmen dalam Board of Directors, and the Board of Commissioners, who
memberikan kontribusi terbaik bagi keberlanjutan consistently demonstrated their commitment to delivering
pertumbuhan Perseroan. the best contribution toward the Company’s sustainable
growth.
Manajemen menyampaikan apresiasi dan terima kasih yang Management would like to express its highest appreciation
sebesar-besarnya kepada seluruh pemangku kepentingan, and gratitude to all stakeholders, including customers,
termasuk pelanggan, mitra usaha, regulator, serta para business partners, regulators, and shareholders, for their
pemegang saham, atas dukungan dan kepercayaan yang continued support and trust throughout the year. Moving
terus diberikan sepanjang tahun. Ke depan, Perseroan forward, the Company remains committed to advancing
berkomitmen untuk terus melangkah maju melalui through strengthened innovation, disciplined governance
penguatan inovasi, disiplin tata kelola, serta implementasi practices, and the implementation of adaptive strategies to
strategi yang adaptif guna menjaga pertumbuhan yang ensure healthy and sustainable growth while creating long-
sehat, berkelanjutan, dan mampu menciptakan nilai jangka term value.
panjang.
Jakarta, 2 April 2026
Atas nama Direksi,
On behalf of the Board of Directors,
Adi Pramana
Presiden Direktur
President Director
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
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Laporan Manajemen
62 Management Reports
Surat Pernyataan Dewan Komisaris
Statement Letter of Board of Commissioners
Kami yang bertanda tangan di bawah ini menyatakan bahwa The undersigned below acknowledge that all information
semua informasi dalam Laporan Tahunan PT Asuransi Tugu contained in the 2025 Annual Report of PT Asuransi Tugu
Pratama Indonesia Tbk Tahun 2025 telah dimuat secara Pratama Indonesia Tbk has been presented as a whole and
lengkap dan bertanggung jawab penuh atas kebenaran isi therefore are accountable for the validity of the Company’s
Laporan Tahunan Perusahaan tersebut. Annual Report.
Demikian pernyataan ini dibuat dengan sebenarnya. This statement is made truthfully.
Jakarta, 2 April 2026
Jakarta, 2 April 2026
Dewan Komisaris
Board of Commissioners
Abdul Ghofar
Presiden Komisaris & Komisaris Independen
President Commissioner & Independent Commissioner
Bagus Agung Rahadiansyah
Komisaris
Commissioner
Poerwo Tjahjono Tajudin Noor
Komisaris Independen Komisaris Independen
Independent Commissioner Independent Commissioner
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
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Laporan Manajemen
Management Reports 63
Surat Pernyataan Direksi
Statement Letter of Board of Directors
Kami yang bertanda tangan di bawah ini menyatakan bahwa The undersigned below acknowledge that all information
semua informasi dalam Laporan Tahunan PT Asuransi Tugu contained in the 2025 Annual Report of PT Asuransi Tugu
Pratama Indonesia Tbk Tahun 2025 telah dimuat secara Pratama Indonesia Tbk has been presented as a whole and
lengkap dan bertanggung jawab penuh atas kebenaran isi therefore are accountable for the validity of the Company’s
Laporan Tahunan Perusahaan tersebut. Annual Report.
Demikian pernyataan ini dibuat dengan sebenarnya. This statement is made truthfully.
Jakarta, 2 April 2026
Jakarta, 2 April 2026
Direksi
Board of Directors
Adi Pramana
Presiden Direktur
President Director
Fitri Azwar Ery Widiatmoko
Direktur Keuangan & Layanan Korporat Direktur Pemasaran Asuransi
Finance & Corporate Services Director Insurance Marketing Director
Edi Yoga Prasetyo Fadlil Iswahyudi
Direktur Kepatuhan & Manajemen Risiko Direktur Teknik
Director of Compliance & Risk Management Technical Director
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
Page 64
64
Asuransi t drive
t drive Insurance
t drive melindungi mobil kamu secara menyeluruh. Didukung jaringan layanan yang luas, proses klaim yang mudah, dan
kenyamanan yang bisa kamu andalkan. Karena setiap perjalanan bukan cuma soal jarak, tapi soal rasa tenang dan yakin ada
yang siap bantu kapan pun dibutuhkan.
t drive gives your car complete protection. Supported by a wide service network, an easy claim process, and reliable
convenience, it ensures that every journey is not only about distance but also about peace of mind, knowing help is always
there whenever you need it.
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
Page 65
65
Profil Perusahaan
Company Profile
.03
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
Page 66
Profil Perusahaan
66 Company Profile
Identitas Perusahaan
Company Identity
Nama Perusahaan PT Asuransi Tugu Pratama Indonesia Tbk
Company Name (“Tugu”)
Tanggal Pendirian Perusahaan 25 November 1981
Date of Establishment 25 November 1981
Bursa Bursa Efek Indonesia
Exchange Indonesia Stock Exchange
Tanggal Pencatatan 28 Mei 2018
Listing Date 28 May 2018
Kode Saham TUGU
Ticker
Papan Pencatatan Papan Utama
Listing Board Main Board
Dasar Hukum Pendirian Perusahaan didirikan berdasarkan Akta Notaris No. 9 tanggal 25 November 1981 dari Tan
Perusahaan Thong Kie, S.H., Akta Pendirian ini disahkan oleh Menteri Kehakiman Republik Indonesia
Legal Basis of Establishment dengan Surat Keputusan No. Y.A5/177/20 tanggal 15 Maret 1982, didaftarkan pada Kantor
Pengadilan Negeri Jakarta No. 1244 dan 1245 tanggal 2 April 1982, dan telah diumumkan
pada Berita Negara Republik Indonesia No. 54 tanggal 6 Juli 1982.
The Company was established based on Notarial Deed No. 9 dated 25 November 1981
passed before Tan Thong Kie, S.H., legalized by the Minister of Justice of the Republic of
Indonesia with Ministerial Decree No. Y.A5/177/20 dated 15 March 1982, Registered in the
Jakarta District Court Office No. 1244 and 1245 dated 2 April 1982 and has been published
in the Republic of Indonesia’s State Gazette No. 54 dated 6 July 1982.
Bidang Usaha Asuransi Umum (konvensional & syariah)
Business Field General Insurance (conventional & sharia)
Kepemilikan Saham • 58,50% : PT Pertamina (Persero)
(per 31 Desember 2025) • 15,89% : UOB Kay Hian Pte. Ltd
Share Ownership • 5,29% : Samsung Fire & Marine Insurance, Co., Ltd.
(per 31 December 2025) • 20,32% : Masyarakat (masing-masing kepemilikan <5%)
Public (with ownership of <5%)
Modal Dasar Rp640.000.000.000,-
Authorized Capital
Modal Ditempatkan dan Disetor Rp177.778.780.000,-
Penuh
Issued and Fully Paid-Up Capital
Jumlah Karyawan 445 orang | people
Total Employees
Point of Sales and Services (PoSS) Per 31 Desember 2025, terdapat 29 Point of Sales and Services (PoSS) di seluruh Indonesia.
As of 31 December 2025, there are 29 Point of Sales and Services (PoSS) across Indonesia.
Alamat Kantor Pusat Gedung Wisma Tugu I
Address of Head Office Jl. H.R. Rasuna Said Kav C 8-9
Jakarta Selatan 12920, Indonesia
Telepon : +62 21 529 61 777 (hunting)
Faksimile : +62 21 529 61 555, 529 62 555
Email : enquiry@tugu.com; calltia@tugu.com
Hotline 24/7 Call TIA : 1500 458
WhatsApp : 0811 9790 0100
Facebook : @tuguinsurance.id
X : @tuguinsurance
Instagram : @tuguinsurance, @lifeattugu
LinkedIn : PT Asuransi Tugu Pratama Indonesia Tbk
YouTube : Tugu Insurance
TikTok : @tuguinsurance
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
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Profil Perusahaan
Company Profile 67
Riwayat Singkat Tugu Insurance
Brief History of Tugu Insurance
PT Asuransi Tugu Pratama Indonesia PT Asuransi Tugu Pratama Indonesia
Tbk (“Tugu Insurance” atau Tbk (“Tugu Insurance” or the
“Perseroan”) berkedudukan di Jakarta “Company”) is domiciled in South
Berbekal prinsip
Selatan dan didirikan pertama kali Jakarta and was initially established dan nilai-nilai positif
dengan nama PT Tugu Pratama under the name PT Tugu Pratama yang senantiasa
Indonesia berdasarkan Akta Pendirian Indonesia pursuant to Deed of
No. 9 tanggal 25 November 1981 Establishment No. 9 dated 25
mengiringi, Tugu
yang dibuat di hadapan Thong Tan November 1981, drawn up before Insurance berkomitmen
Kie, Notaris di Jakarta. Akta tersebut Thong Tan Kie, Notary in Jakarta. The untuk terus tumbuh
telah memperoleh pengesahan deed was approved by the Minister of
dari Menteri Kehakiman Republik Justice of the Republic of Indonesia
memberikan layanan
Indonesia melalui Surat Keputusan through Decree No. Y.A5/177/20 perlindungan terbaik
No. Y.A5/177/20 tanggal 15 Maret dated 15 March 1982, registered melalui berbagai produk
1982, didaftarkan pada Kantor with the Jakarta District Court under
Pengadilan Negeri Jakarta dengan No. 1245 dated 2 April 1982, and
asuransi tepercaya.
No. 1245 tanggal 2 April 1982, published in the State Gazette of the Armed with the principles and
serta diumumkan dalam Berita Republic of Indonesia No. 54 dated 6 positive values, Tugu Insurance
Negara Republik Indonesia No. 54 July 1982. The Company’s Articles of is committed to continue to grow
tanggal 6 Juli 1982. Anggaran Dasar Association have been amended from to provide the best protection
Perseroan telah mengalami beberapa time to time, most recently through services through a variety of
kali perubahan, terakhir melalui Akta Notarial Deed No. 123 dated 28 trusted insurance products.
Notaris No. 123 tanggal 28 April April 2023 of Jose Dima Satria, S.H.,
2023 yang dibuat oleh Jose Dima M.Kn., Notary in Jakarta, concerning
Satria, S.H., M.Kn., Notaris di Jakarta, the Resolution of the General Meeting
mengenai Pernyataan Keputusan of Shareholders on the Amendment
Rapat Perubahan Anggaran Dasar PT of the Articles of Association of PT
Asuransi Tugu Pratama Indonesia Tbk, Asuransi Tugu Pratama Indonesia Tbk,
yang telah memperoleh persetujuan which has obtained approval from the
dari Menteri Hukum dan Hak Minister of Law and Human Rights
Asasi Manusia Republik Indonesia of the Republic of Indonesia under
melalui Surat Keputusan No. AHU- Decree No. AHU-AH.01.03-0059835
AH.01.03-0059835 tanggal 5 Mei dated 5 May 2023.
2023.
Sejak awal pendiriannya pada During its early years of operation
periode 1981-1984, Tugu Insurance from 1981 to 1984, Tugu Insurance
memfokuskan kegiatan usaha pada focused on providing insurance
penyediaan perlindungan asuransi coverage for risk mitigation in
untuk penanggulangan risiko di the national oil and gas industry,
industri minyak dan gas nasional, particularly in safeguarding the assets
khususnya dalam melindungi of its parent company, PT Pertamina
aset-aset milik perusahaan induk, (Persero), a State-Owned Enterprise
PT Pertamina (Persero), sebuah (SOE). To expand its business
Badan Usaha Milik Negara (BUMN). scale and scope, between 1985
Dalam rangka memperluas skala and 1998 the Company invested in
dan cakupan usaha, pada periode various domestic and international
1985-1998 Perseroan melakukan entities, which subsequently led
investasi pada berbagai entitas to the establishment of several
di dalam dan luar negeri, yang subsidiaries under the Tugu Group.
kemudian membentuk sejumlah These subsidiaries and affiliates
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
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Profil Perusahaan
68 Company Profile
anak perusahaan di bawah naungan Tugu Group. Anak operate in complementary business lines that support Tugu
perusahaan dan afiliasi tersebut menjalankan kegiatan Insurance’s core activities while broadening its range of
usaha yang saling melengkapi untuk mendukung bisnis inti products and services.
Tugu Insurance sekaligus memperluas portofolio produk
dan layanan.
Memasuki tahun 2025, Tugu Insurance terus Entering 2025, Tugu Insurance continues to leverage
mengoptimalkan keunggulannya di segmen asuransi its strong expertise in the corporate insurance segment
korporasi dengan melanjutkan rekam jejak dan keahlian by building on its extensive experience in supporting
yang mendalam dalam mendukung proyek-proyek minyak large-scale oil and gas projects. Initially recognized
dan gas berskala besar. Setelah lama dikenal sebagai as a comprehensive insurance solutions provider for
penyedia solusi asuransi komprehensif bagi PT Pertamina PT Pertamina (Persero) and its ecosystem, including
(Persero) beserta entitas dalam jaringannya, termasuk subsidiaries and Production Sharing Contract Contractors
anak perusahaan dan para Pemegang Kontrak Kerja Sama (PSCCs), the Company has progressively expanded
(PKKS), Perseroan kini telah memperluas fokus bisnisnya beyond the captive market into non-captive segments.
melampaui pasar captive ke sektor non-captive. Ekspansi This expansion encompasses non-energy corporate
ini mencakup segmen korporasi non-energi dan pasar customers and the retail market, both of which present
ritel, yang menawarkan potensi pertumbuhan signifikan significant growth opportunities given the relatively low
seiring dengan masih rendahnya tingkat penetrasi asuransi level of insurance penetration in Indonesia. In line with this
di Indonesia. Dalam kerangka tersebut, Tugu Insurance strategy, Tugu Insurance optimizes a diversified product
secara strategis mengelola portofolio produk yang portfolio covering energy, fire and property, aviation,
beragam, meliputi asuransi energi, kebakaran dan properti, engineering, marine hull, marine cargo, protection and
penerbangan, rekayasa, kapal laut, kargo laut, perlindungan indemnity, credit, liability, motor vehicles, and sharia-based
dan ganti rugi, kredit, tanggung gugat, kendaraan bermotor, insurance products. This strategic direction underscores
serta asuransi berbasis syariah. Langkah ini mencerminkan the Company’s commitment to addressing diverse market
komitmen Perseroan untuk menjawab kebutuhan pasar yang needs while capturing premium potential across Indonesia’s
semakin beragam sekaligus menangkap peluang premi di growing insurance sector.
sektor asuransi yang terus berkembang.
Sebagai bagian dari upaya memperkuat struktur To strengthen its capital structure in support of business
permodalan guna mendukung pertumbuhan usaha dan expansion and the enhancement of Good Corporate
penerapan praktik Good Corporate Governance (GCG), Governance (GCG) practices, Tugu Insurance conducted
Tugu Insurance melaksanakan Penawaran Umum Perdana an Initial Public Offering (IPO) in 2018. The Company’s
(Initial Public Offering/IPO) pada tahun 2018. Saham shares have been listed on the Indonesia Stock Exchange
Perseroan resmi tercatat di Bursa Efek Indonesia dengan under the ticker symbol “TUGU” since 28 May 2018. In
kode saham “TUGU” pada tanggal 28 Mei 2018. Seiring conjunction with this milestone, the Company implemented
dengan pencatatan tersebut, Perseroan meluncurkan a comprehensive brand and cultural transformation,
program transformasi merek dan budaya secara menyeluruh adopting a renewed corporate identity under the Tugu
dengan mengadopsi identitas korporasi baru sebagai Tugu Insurance brand and introducing an updated logo. The
Insurance serta memperkenalkan logo yang diperbarui. core brand concept, “Reaching New Heights,” was officially
Gagasan inti merek “Mencapai Tinggi Baru” ditetapkan launched on 28 June 2018, which were subsequently
pada 28 Juni 2018, yang selanjutnya diselaraskan dengan aligned with the Corporate Values and embedded across
Tata Nilai Perusahaan dan diintegrasikan ke dalam budaya the organization.
perusahaan.
Sejalan dengan rencana penggunaan dana sebagaimana In accordance with the plans set out in the prospectus,
diuraikan dalam prospektus, termasuk pengembangan including the allocation of IPO proceeds for retail business
bisnis ritel dan inovasi teknologi untuk memperkuat development and technological innovation to enhance
infrastruktur digital, Tugu Insurance terus mencatatkan the Company’s digital infrastructure, Tugu Insurance has
kemajuan signifikan dalam pengembangan produk dan continued to achieve meaningful progress in product
transformasi digital. Sepanjang tahun 2025, Perseroan development and digital transformation. Throughout 2025,
berhasil memperluas portofolio produk asuransi ritel the Company successfully expanded its retail insurance
melalui peluncuran t ride untuk kendaraan roda dua dan t offerings through the introduction of t ride for two-wheeled
drive untuk kendaraan roda empat. Selain itu, Perseroan vehicles and t drive for four-wheeled vehicles. The
juga melakukan penyempurnaan terhadap aplikasi smart Company also enhanced the smart t drive application, an
t drive, sebuah solusi inovatif yang dirancang untuk innovative solution designed to assess users’ driving skills
mengevaluasi keterampilan serta perilaku berkendara and behavior, reinforcing its commitment to safety and
pengguna, sebagai bagian dari komitmen Perseroan customer-centric digital solutions.
terhadap keselamatan dan pengembangan layanan digital
yang berorientasi pada pelanggan.
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
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Profil Perusahaan
Company Profile 69
Dalam upaya meningkatkan aksesibilitas layanan dan In order to enhance service accessibility and strengthen
memperkuat keterlibatan nasabah, Tugu Insurance customer engagement, Tugu Insurance operates Points
mengoperasikan Point of Sales and Services (PoSS) yang of Sales and Services (PoSS) across strategic locations
tersebar di lokasi-lokasi strategis di seluruh Indonesia, throughout Indonesia, with a total of 29 PoSS. This further
dengan total 29 PoSS. Hal ini semakin memperkuat strengthens the Company’s physical presence and expands
kehadiran fisik Perseroan dan memperluas jangkauan its service coverage nationwide.
layanan secara nasional.
Tugu Insurance senantiasa berkomitmen untuk mendorong Tugu Insurance remains firmly committed to delivering
pertumbuhan berkualitas yang berkelanjutan. Sejak sustainable, high-quality growth. Since first obtaining
pertama kali memperoleh peringkat internasional “A- the international “A- (Excellent)” rating from A.M. Best
(Excellent)” dari A.M. Best pada tahun 2016, Perseroan in 2016, the Company has consistently maintained this
secara konsisten mempertahankan peringkat tersebut rating for ten consecutive years. This recognition reflects
selama 10 tahun berturut-turut. Peringkat ini mencerminkan the Company’s very strong financial position with a stable
posisi keuangan Perseroan yang sangat kuat dengan outlook, supported by sound business operations and
prospek stabil, yang ditopang oleh kinerja operasional yang robust risk management practices. A.M. Best, the world’s
sehat serta penerapan manajemen risiko yang solid. A.M. oldest insurance rating agency headquartered in New York,
Best, sebagai lembaga pemeringkat asuransi tertua di United States, conducts annual assessments of more than
dunia yang berbasis di New York, Amerika Serikat, setiap 16,000 insurance companies globally, evaluating their
tahun melakukan evaluasi terhadap lebih dari 16.000 financial strength based on their ability to meet claims,
perusahaan asuransi global, dengan menilai kemampuan debt obligations, and other liabilities in a timely and reliable
masing-masing entitas dalam memenuhi kewajiban klaim, manner.
utang, dan kewajiban keuangan lainnya secara tepat waktu
dan andal.
Informasi Tentang Perubahan Nama Perusahaan
Information About Change of the Company’s Name
PT Tugu Pratama Indonesia secara resmi mengubah PT Tugu Pratama Indonesia officially changed its name
nama menjadi PT Asuransi Tugu Pratama Indonesia Tbk to PT Asuransi Tugu Pratama Indonesia Tbk pursuant to
berdasarkan Keputusan Rapat Umum Pemegang Saham the resolution of the Extraordinary General Meeting of
Luar Biasa yang diselenggarakan pada tanggal 8 Februari Shareholders held on 8 February 2018, as set forth in
2018, sebagaimana dituangkan dalam Akta No. 23 Notarial Deed No. 23 dated 8 February 2018 drawn up
tanggal 8 Februari 2018 yang dibuat oleh Fathiah Helmi, by Fathiah Helmi, S.H., Notary in Jakarta. The change of
S.H., Notaris di Jakarta. Perubahan nama tersebut telah name was approved by the Minister of Law and Human
memperoleh persetujuan dari Menteri Hukum dan Hak Rights of the Republic of Indonesia through Decree
Asasi Manusia Republik Indonesia melalui Keputusan No. No. AHU-AH.01.03.0062380 dated 9 February 2018.
AHU-AH.01.03.0062380 tanggal 9 Februari 2018. Selain In addition, approval was also granted by the Financial
itu, perubahan nama Perseroan juga telah mendapatkan Services Authority (Otoritas Jasa Keuangan/OJK) pursuant
persetujuan dari Otoritas Jasa Keuangan (OJK) berdasarkan to the Decision of the OJK Board of Commissioners No.
Keputusan Dewan Komisioner OJK No. KEP-231/ KEP-231/NB.11/2018 dated 19 March 2018 regarding
NB.11/2018 tanggal 19 Maret 2018 tentang Pemberlakuan the Effectiveness of the Business License in the General
Izin Usaha di Sektor Asuransi Umum, yang mengesahkan Insurance Sector, which ratified the change of the
perubahan nama PT Tugu Pratama Indonesia menjadi PT Company’s name from PT Tugu Pratama Indonesia to PT
Asuransi Tugu Pratama Indonesia Tbk. Asuransi Tugu Pratama Indonesia Tbk.
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
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Profil Perusahaan
70 Company Profile
Jejak Langkah
Milestone
PT Tugu Pratama Indonesia, yang kini dikenal sebagai Tugu Insurance, didirikan pada 25
November 1981 oleh PT Pertamina (Persero) untuk menyediakan layanan proteksi risiko
1981 domestik dengan spesialisasi solusi bisnis-ke-bisnis di sektor minyak dan gas, khususnya
untuk melindungi aset-aset Pertamina.
PT Tugu Pratama Indonesia, now known as Tugu Insurance, was established on 25 November
1981 by PT Pertamina (Persero) to provide domestic risk protection services, with a primary
focus on business-to-business solutions in the oil and gas sector, particularly for safeguarding
Pertamina’s assets.
Tugu Insurance mulai mengembangkan keahliannya dalam manajemen risiko sektor minyak dan
gas, menjadi pemain penting di industri asuransi umum nasional.
Tugu Insurance began to strengthen its expertise in oil and gas risk management, positioning
the Company as a significant player within Indonesia’s general insurance industry.
PT Tugu Pratama Interindo (Interindo) didirikan dengan nama awal PT Tugu Pratama Holding
pada 29 April 1994, dan kemudian berganti nama menjadi PT Tugu Pratama Interindo pada 15
1994 Desember 1994.
PT Tugu Pratama Interindo (“Interindo”) was established on 29 April 1994 under its initial
name, PT Tugu Pratama Holding, and subsequently changed its name to PT Tugu Pratama
Interindo on 15 December 1994.
Melalui Interindo, Tugu Insurance memperluas investasi ke pasar domestik dan internasional,
menjadikannya sebagai holding investasi untuk Tugu Group. Perusahaan juga mulai fokus pada
lini bisnis non-minyak dan gas, sambil tetap mengutamakan akuisisi bisnis di sektor minyak
dan gas.
Through Interindo, Tugu Insurance expanded its investments into both domestic and
international markets, positioning it as the investment holding company of the Tugu Group.
Within this framework, the Company began to place greater emphasis on non–oil and gas
business lines, while continuing to prioritize business acquisition in the oil and gas sector.
Tugu Insurance meluncurkan produk-produk berbasis retail korporat dan syariah.
Tugu Insurance launched a range of insurance products targeting the corporate retail segment
2005 as well as sharia-based offerings.
Meluncurkan program Pemberdayaan Masyarakat di Kampung Tugu Cipeureu, Sukabumi,
dengan membangun infrastruktur fasilitas air bersih, MCK, musholla, gedung pendidikan
formal/informal, kolam ikan lele dan nila, serta pembibitan tanaman.
In line with its commitment to social responsibility, Tugu Insurance also initiated a Community
Empowerment Program in Kampung Tugu Cipeureu, Sukabumi, through the development of
supporting infrastructure, including clean water facilities, sanitation and toilet facilities, a
mosque, formal and informal education buildings, catfish and tilapia fish ponds, and plant
nurseries.
Tugu Insurance menetapkan Visi, Misi, dan Nilai Budaya Perusahaan (6C) yang direvitalisasi.
Tugu Insurance established its revitalized Vision, Mission, and Corporate Cultural Values (6C).
2014 Melaksanakan program Sosialisasi dan Internalisasi untuk Transformasi Budaya Perusahaan.
A Corporate Culture Transformation program was implemented to Internalize and Socialize
these values.
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Sejalan dengan pertumbuhan perusahaan, Tugu Insurance membuka beberapa kantor cabang
di Surabaya, Bandung, Medan, Palembang, Semarang, dan Balikpapan.
2016 In line with the Company’s growth, Tugu Insurance expanded its operational network by
establishing several branch offices in Surabaya, Bandung, Medan, Palembang, Semarang, and
Balikpapan.
Perusahaan meraih peringkat internasional “A- (Excellent)” dari A.M. Best, menjadikannya
perusahaan asuransi umum nasional pertama yang memperoleh status ini.
The Company obtained the international “A- (Excellent)” rating from A.M. Best, making it the
first national general insurance company to achieve this distinction.
Anak perusahaan Tugu Insurance, Interindo, menjual sahamnya di PT Asuransi Jiwa Tugu
Mandiri (AJTM) sebanyak 94.750 saham kepada Dana Pensiun Pertamina.
2017 A subsidiary of Tugu Insurance, PT Tugu Pratama Interindo (“Interindo”), divested 94,750
shares in PT Asuransi Jiwa Tugu Mandiri (AJTM) to Dana Pensiun Pertamina.
Tugu Insurance memperoleh peningkatan predikat menjadi “Emerging” dalam Pertamina QMA -
KKEP 2017.
Tugu Insurance achieved an upgraded status to “Emerging” in the Pertamina QMA - KKEP 2017
assessment.
Interindo meningkatkan kepemilikan sahamnya di PT Tugu Reasuransi Indonesia (TuguRe) dari
37,66% menjadi 50,27%, memperkuat posisi Tugu Insurance di pasar reasuransi.
Interindo increased its shareholding in PT Tugu Reasuransi Indonesia (TuguRe) from 37.66% to
50.27%, thereby strengthening Tugu Insurance’s position in the reinsurance market.
Tugu Insurance mempertahankan peringkat internasional “A- (Excellent)” dari A.M. Best.
Tugu Insurance consistently maintained its international “A- (Excellent)” rating from A.M. Best.
2018 Perusahaan melakukan Penawaran Umum Perdana (IPO) dengan melepas 177.777.800 saham
di Bursa Efek Indonesia (BEI) pada 28 Mei 2018.
In the same year, the Company conducted its Initial Public Offering (IPO) by offering
177,777,800 shares and listing them on the Indonesia Stock Exchange (IDX) on 28 May 2018.
Tugu Insurance meningkatkan layanan pelanggan melalui hotline Tugu Insurance Assistance
(TIA) 24/7 (1500 458) dan layanan bantuan darurat jalan Tugu Real Experience (t rex).
2019 Tugu Insurance enhanced its customer service capabilities through the operation of the
24/7 Tugu Insurance Assistance (TIA) hotline at 1500 458, complemented by the Tugu Real
Experience (t rex) roadside emergency assistance service.
Perusahaan mempertahankan peringkat “A- (Excellent)” dari A.M. Best selama empat tahun
berturut-turut, menjadikannya satu-satunya perusahaan asuransi umum nasional yang
memegang status ini.
The Company consistently maintained its international “A- (Excellent)” rating from A.M. Best for
four consecutive years, making it the only national general insurance company to achieve this
distinction.
Memperluas jangkauan geografis dengan membuka cabang baru di Pekanbaru, Lampung,
Makassar, Denpasar, dan Cirebon, serta beberapa t shop (Point of Sales and Services) di
berbagai wilayah strategis di Indonesia.
Tugu Insurance broadened its geographic footprint by opening new branch offices in Pekanbaru,
Lampung, Makassar, Denpasar, and Cirebon, while also operating several t shop (Point of Sales
and Services) outlets in strategic locations across Indonesia.
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Tugu Insurance melakukan rebranding dengan memperkenalkan nama merek korporat “Tugu
Insurance” dan merevitalisasi nilai budaya korporat 6C dengan semangat “Reaching New
Heights” #BeraniLebihBaik.
The Company also undertook a rebranding initiative by introducing the corporate brand name
“Tugu Insurance” and revitalizing its 6C corporate cultural values under the spirit of “Reaching
New Heights” #BeraniLebihBaik.
Meluncurkan aplikasi keselamatan berkendara t drive dan produk asuransi kendaraan bermotor
unggulan, t drive untuk kendaraan roda empat serta t ride untuk kendaraan roda dua.
Tugu Insurance launched the t drive driving safety application and introduced flagship motor
vehicle insurance products, namely t drive for four-wheeled vehicles and t ride for two-wheeled
vehicles.
Di tengah tantangan ekonomi akibat pandemi COVID-19, Tugu Insurance berhasil
mempertahankan peringkat “A- (Excellent)” dengan prospek stabil selama lima tahun berturut-
2020 turut.
Amid the economic pressures and challenges arising from the COVID-19 pandemic, Tugu
Insurance successfully maintained its international “A- (Excellent)” rating with a stable outlook
for five consecutive years.
Tugu Insurance juga meraih berbagai penghargaan di bidang keuangan dan non-keuangan
sepanjang tahun 2020.
Throughout 2020, Tugu Insurance also received numerous awards in both financial and non-
financial categories.
Tugu Insurance berhasil menerapkan Sistem Manajemen Anti Penyuapan (SMAP) dengan
memperoleh sertifikasi ISO 37001:2016, menegaskan komitmennya terhadap Tata Kelola
2021 Perusahaan yang baik.
Tugu Insurance successfully implemented an Anti-Bribery Management System (ABMS)
by obtaining ISO 37001:2016 certification, reaffirming the Company’s commitment to the
implementation of good corporate governance principles.
Melalui “Tugu Insurance United Action of Concern” (Bakti Tugu), perusahaan mendukung
pencapaian Tujuan Pembangunan Berkelanjutan (SDGs) dengan mengintegrasikan kegiatan
terkait program CSR.
Through the “Tugu Insurance United Action of Concern” (Bakti Tugu) initiative, the Company
supports the achievement of the Sustainable Development Goals (SDGs) by integrating its
Corporate Social Responsibility (CSR) programs.
Bertepatan dengan ulang tahun ke-40, Tugu Insurance meluncurkan transformasi digital
holistik yang meliputi aspek penguatan infrastruktur Teknologi Informasi (TI), proses bisnis, dan
perubahan pola pikir serta budaya perusahaan.
Coinciding with its 40th anniversary, Tugu Insurance launched a holistic digital transformation
encompassing the strengthening of Information Technology (IT) infrastructure, the enhancement
of business processes, and shifts in organizational mindset and corporate culture.
Mempertahankan peringkat Financial Strength Rating “A- (Excellent)” dan Long-Term Issuer
Credit Rating “a-” (Excellent) dari A.M. Best selama enam tahun berturut-turut.
The Company consistently maintained its Financial Strength Rating of “A- (Excellent)” and Long-
Term Issuer Credit Rating of “a-” (Excellent) from A.M. Best for six consecutive years.
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Saham Tugu naik ke Papan Utama di Bursa Efek Indonesia (BEI) sejak 30 November 2022.
Tugu shares have been officially listed on the Main Board of the Indonesia Stock Exchange (IDX)
2022 since 30 November 2022.
Tugu Insurance mempertahankan peringkat A- (Excellent) dan “a-” (Excellent) dari A.M.
Best selama tujuh tahun berturut-turut, mencerminkan stabilitas keuangan yang kuat dan
manajemen risiko yang sehat.
Tugu Insurance consistently maintained its Financial Strength Rating of “A- (Excellent)” and
Long-Term Issuer Credit Rating of “a-” (Excellent) from A.M. Best for seven consecutive years,
demonstrating strong financial stability and sound risk management practices.
Tugu Insurance melakukan pemecahan nilai nominal saham (stock split) dengan rasio 1:2,
menurunkan nilai nominal saham dari Rp100,00 menjadi Rp50,00, sehingga jumlah saham
2023 beredar meningkat menjadi 3.555.575.600.
Tugu Insurance carried out a stock split with a ratio of 1:2, reducing the par value of its shares
from IDR100.00 to IDR50.00 per share, which resulted in an increase in the total number of
outstanding shares to 3,555,575,600 shares.
Tugu Insurance mempertahankan peringkat A- (Excellent) dan “a-” (Excellent) dari A.M. Best
selama sembilan tahun berturut-turut, mencerminkan stabilitas keuangan yang kuat dan
2024 manajemen risiko yang sehat.
Tugu Insurance consistently maintained its Financial Strength Rating of “A- (Excellent)” and
Long-Term Issuer Credit Rating of “a-” (Excellent) from A.M. Best for nine consecutive years,
reflecting strong financial stability and sound risk management practices.
Konsistensi kinerja Tugu Insurance kembali ditegaskan dengan keberhasilan mempertahankan
peringkat A- (Excellent) dari A.M. Best selama satu dekade penuh, disertai peningkatan outlook
2025 menjadi Stable sebagai cerminan penguatan daya tahan bisnis dan kepercayaan terhadap tata
kelola perusahaan.
Tugu Insurance’s consistent performance was reaffirmed by its success in maintaining an A-
(Excellent) rating from A.M. Best for a full decade, accompanied by an upgrade in its outlook
to Stable, reflecting strengthened business resilience and confidence in the company’s
governance.
Sejalan dengan pencapaian tersebut, Tugu Insurance terus meningkatkan standar pelayanan
melalui implementasi value “Simply Trusting”, sebagai landasan dalam menghadirkan layanan
yang semakin terpercaya, mudah dan memberikan keramahan.
In line with these achievements, Tugu Insurance continues to improve its service standards
through the implementation of the “Simply Trusting” value, as a foundation for providing
increasingly reliable, convenient, and friendly services.
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Visi, Misi, dan Tata Nilai Budaya Perusahaan
Vision, Mission, and Corporate Culture Value
Visi Vision
Menjadi perusahaan asuransi umum
nomor satu di Indonesia.
To be the number one general insurance company
in Indonesia.
Misi Mission
Menciptakan kepuasan pelanggan.
Creating customer satisfaction.
Memberdayakan SDM menjadi insan yang profesional.
Empowering human resources to become professional.
Mengoptimalkan nilai perusahaan secara berkelanjutan.
Optimizing company value in a sustainable manner.
Mengembangkan perusahaan asuransi menjadi kebanggaan bangsa Indonesia yang berkelas dunia.
Developing the insurance company to become the pride of Indonesia and a world-class company.
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Penjabaran Arti dari Misi
Explanation of the Meaning of this Mission
Menciptakan Kepuasan Pelanggan Creating Customer Satisfaction
Pelayanan yang didukung oleh keunggulan operasional Service excellence supported by strong operational
merupakan fondasi utama dalam menciptakan kepuasan capabilities is the key to achieving customer satisfaction.
pelanggan. Perseroan mengerahkan serta mengelola The Company optimally mobilizes and manages all available
seluruh sumber daya secara optimal untuk memastikan resources to consistently fulfill the needs and expectations
terpenuhinya kebutuhan dan harapan tertanggung secara of its policyholders.
konsisten.
Memberdayakan SDM menjadi Insan yang Profesional Empowering Professional Human Capital
Perseroan didukung oleh sumber daya manusia yang The Company is supported by human resources with strong
memiliki kompetensi dan keahlian di bidangnya masing- expertise and competencies in their respective fields,
masing, serta senantiasa menjalankan tugas sesuai who consistently perform their duties in accordance with
dengan protokol dan ketentuan yang berlaku. Komitmen applicable protocols and regulations. This commitment to
terhadap profesionalisme ini menjadi dasar dalam professionalism forms the foundation for delivering superior
menghasilkan kinerja yang unggul dan berkelanjutan. and sustainable performance.
Mengoptimalkan Nilai Perusahaan secara Berkelanjutan Optimizing Sustainable Corporate Value
Pendirian Perseroan pada hakikatnya bertujuan untuk The establishment of the Company is fundamentally aimed
meningkatkan nilai perusahaan, yang sekaligus at enhancing corporate value, which in turn increases the
mencerminkan peningkatan nilai investasi bagi value invested by shareholders (shareholders’ value). This
para pemegang saham (shareholders’ value). Hal objective is pursued through the generation of sustainable
tersebut diwujudkan melalui penciptaan laba yang profitability and the strategic expansion of operational
berkesinambungan serta perluasan aktivitas operasional activities.
yang terukur dan strategis.
Mengembangkan Perusahaan Asuransi menjadi Kebanggaan Developing a World-Class Insurance Company and a Source
Bangsa Indonesia yang Berkelas Dunia of National Pride
Perusahaan asuransi berkelas dunia ditandai oleh A world-class insurance company is characterized by the
sejumlah karakteristik utama, antara lain kompetensi ability to operate at high standards amid competitive
untuk beroperasi dengan standar tinggi di tengah dinamika dynamics, adaptability to change, a strong quality culture
persaingan, kemampuan beradaptasi terhadap perubahan, that prioritizes policyholder satisfaction, an innovative
budaya kualitas yang menempatkan kepuasan tertanggung mindset, and an entrepreneurial spirit.
sebagai prioritas, budaya inovasi yang berkelanjutan, serta
semangat kewirausahaan yang kuat.
Perseroan memiliki fondasi yang solid untuk berkembang The Company possesses a solid foundation to achieve
menjadi perusahaan berkelas dunia melalui penerapan world-class stature through the consistent implementation
Tata Kelola Perusahaan yang Baik, didukung oleh kekuatan of Good Corporate Governance, supported by strong
finansial, keandalan sumber daya manusia, penguasaan financial capacity, reliable human capital, advanced
teknologi, serta jaringan usaha yang luas dan terintegrasi. technological capabilities, and an extensive business
network.
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Budaya Perusahaan dan Tata Nilai Perusahaan
Corporate Culture and Corporate Values
Sejalan dengan kebijakan PT Pertamina (Persero) In line with the policies of PT Pertamina (Persero), the
sebagai induk Perseroan, Tugu Insurance memastikan parent company, Tugu Insurance ensures that its Corporate
Budaya Perusahaan merupakan salah satu bagian dari Culture is part of its cultural and behavioral transformation
program transformasi budaya dan perilaku. Dalam rangka program. To this end, the Company continuously internalizes
hal tersebut, Perusahaan secara berkesinambungan the Corporate Values of Trustworthy, Competent,
menginternalisasi Tata Nilai Perusahaan Amanah, Harmonious, Loyal, Collaborative, and Adaptive, with
Kompeten, Harmonis, Loyal, Kolaboratif dan Adaptif dengan the spirit of “ONE PERTAMINA,” which aligns with the
semangat ONE PERTAMINA yang selaras dengan Budaya Company’s Service Culture and serves as a code of conduct
Pelayanan Perusahaan sebagai pedoman perilaku bagi for all Tugu employees in carrying out their duties and
seluruh Insan Tugu dalam menjalankan tugas dan tanggung responsibilities. These values shape a work culture that
jawabnya. Nilai-nilai ini membentuk budaya kerja yang supports sustainability by emphasizing integrity, competency
mendukung keberlanjutan karena menekankan integritas, development, adaptability, collaboration, and concern for
peningkatan kompetensi, kemampuan beradaptasi, others and the environment.
kolaborasi, serta kepedulian terhadap sesama dan
lingkungan.
Komitmen Tugu Insurance dalam internalisasi Budaya Tugu Insurance’s commitment to internalizing its Corporate
Perusahaan tersebut ditunjukkan melalui partisipasi penuh Culture is demonstrated through the Company’s full
Perusahaan pada siklus implementasi Living Core Values participation in the annual Living Core Values (“LCV”)
(“LCV”) yang dilaksanakan oleh PT Pertamina (Persero) implementation cycle conducted by PT Pertamina (Persero).
setiap tahun. Melalui pendekatan LCV dengan siklus Plan, Through the LCV approach, with its Plan, Do, Check, and
Do, Check dan Action ini diharapkan setiap Program Budaya Action cycle, it is expected that each Culture Program will
dapat berdampak terhadap bisnis dengan Program Utama have an impact on the business. The main programs are
One Hour Meeting, One Action dan One Collaboration yang One Hour Meeting, One Action, and One Collaboration,
bertujuan untuk menumbuhkan semangat kolektif dan which aim to foster a collective spirit and work culture
budaya kerja untuk bergerak sebagai satu kesatuan, berani that moves as one, is bold in facing changes, has a clear
dalam perubahan, jelas dalam arah, dan terpadu dalam direction, and is integrated in its implementation. In
pelaksanaan. Selain keterlibatan aktif dari seluruh pekerja, addition to the active involvement of all employees, the
pelaksanaan internalisasi budaya ini tentunya dapat successful implementation of this culture internalization is
terlaksana dengan baik atas dukungan penuh dari segenap made possible by the full support of the Board of Directors
jajaran Direksi dan Manajemen yang berperan sebagai role and Management, who act as role models and key drivers in
model sekaligus penggerak utama dalam program aktivasi the Corporate Culture activation program.
Budaya Perusahaan.
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Filosofi Logo
Logo Philosophy
Sebagai bagian dari program transformasi Perseroan yang As part of the Company’s transformation program driven
berlandaskan semangat “Reaching New Heights”, yang by the “Reaching New Heights” spirit, embodied in the
diwujudkan melalui kampanye #BeraniLebihBaik sebagai #BeraniLebihBaik campaign as a renewed impetus
spirit baru untuk meningkatkan kinerja serta memberikan to enhance performance and deliver greater value to
nilai tambah yang lebih optimal bagi para pemangku stakeholders, Tugu Insurance officially launched its logo and
kepentingan, pada tanggal 28 Juni 2018 Tugu Insurance tagline, “Reaching New Heights,” on 28 June 2018.
secara resmi meluncurkan logo dan tagline “Mencapai Titik
yang Lebih Tinggi”.
Mencapai Titik yang Lebih Tinggi
Reaching New Heights
Nama yang menunjukkan kinerja yang dapat diandalkan merupakan
salah satu keunggulan utama Perseroan. Kinerja yang kuat tersebut menjadi identitas yang kami junjung tinggi dan
banggakan sebagai cerminan komitmen dalam memberikan hasil yang konsisten dan tepercaya.
A name that reflects reliable performance represents one of the Company’s key strengths. This strong performance
is an attribute we proudly uphold, as it embodies our commitment to delivering consistent and dependable results.
Warna Logo
Logo Colour
Warna biru tua mencerminkan stabilitas dan kualitas yang menjadi fondasi
Perseroan. Sebagai fasilitator yang mendampingi pemangku kepentingan
dalam mencapai tingkat yang lebih tinggi, Tugu Insurance senantiasa
menghadirkan stabilitas dan kualitas dalam setiap langkah, khususnya dalam
membantu menghadapi berbagai ketidakpastian kehidupan.
The dark blue color symbolizes stability and quality as the foundation of
the Company. As a facilitator that supports stakeholders in reaching higher
levels, Tugu Insurance consistently delivers stability and quality at every step,
particularly in helping navigate life’s uncertainties.
Gambar anak tangga
Staircase
Naik ke tingkat yang lebih tinggi mencerminkan perjalanan berkelanjutan Perseroan dalam mencapai pencapaian yang lebih besar.
Elemen anak tangga merepresentasikan tahapan-tahapan yang harus dilalui secara terukur, dengan pengelolaan risiko yang terhitung
serta semangat pantang menyerah untuk menuntaskan setiap proses menuju tujuan yang lebih tinggi.
Rising upward to higher levels reflects the Company’s continuous journey toward greater achievements. The stepped elements
represent the measured stages that must be undertaken, supported by calculated risk-taking and a strong determination to see each
process through to completion.
Warna anak tangga
Color of the steps
Penghormatan terhadap awal mula perjalanan Perseroan diwujudkan melalui penggunaan warna-warna anak tangga sebagai simbol
penghargaan kepada PT Pertamina (Persero), mengingat Tugu Insurance didirikan dan tumbuh sebagai anak perusahaan dari Badan
Usaha Milik Negara tersebut.
A tribute to the Company’s origins is reflected in the use of stepped colors, symbolizing recognition of PT Pertamina (Persero), as
Tugu Insurance was established and developed as a subsidiary of the state-owned enterprise.
Warna Merah | The Color Red Warna Biru | The Color Blue Warna Hijau | The Color Green
Melambangkan Tugu Insurance yang Menggambarkan ekspertis, keandalan, Melambangkan keberlanjutan
sudah berpengalaman, fundamental serta integritas Tugu Insurance sebagai (sustainability) dalam komitmen Tugu
nya kuat, keuletan, ketegasan serta perusahaan yang dapat dipercaya dan Insurance untuk menerapkan tata kelola
keberanian dalam menghadapi berbagai bertanggung jawab dalam menjalankan perusahaan yang baik (Good Corporate
kendala yang terjadi juga menghadapi kegiatan usahanya. Governance) secara konsisten.
kesempatan yang ada di depan mata. Blue represents Tugu Insurance’s Green represents sustainability
Red represents Tugu Insurance’s expertise, reliability, trustworthiness, in Tugu Insurance’s commitment
experience and strong fundamentals, and responsibility in conducting its to implementing good corporate
reflecting tenacity, assertiveness, and business. governance.
courage in overcoming various challenges
while seizing opportunities ahead.
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Bidang Usaha
Business Line
Kegiatan Usaha Perusahaan
Company Business Activities
Maksud, tujuan, dan kegiatan usaha Tugu Insurance The purposes, objectives, and business activities of
sebagaimana diatur dalam Anggaran Dasar Perseroan, Tugu Insurance, as stipulated in the Company’s Articles
yang terakhir diubah berdasarkan keputusan Rapat Umum of Association, most recently amended pursuant to the
Pemegang Saham sebagaimana dinyatakan dalam Akta No. resolution of the General Meeting of Shareholders as set
123 tanggal 28 April 2023 yang dibuat di hadapan Jose forth in Notarial Deed No. 123 dated 28 April 2023 drawn
Dima Satria, S.H., M.Kn., Notaris di Jakarta, adalah untuk up before Jose Dima Satria, S.H., M.Kn., Notary in Jakarta,
menjalankan kegiatan usaha di bidang perasuransian, are to conduct business activities in the insurance sector,
khususnya Asuransi Umum, yang meliputi: namely General Insurance, which includes:
1. Asuransi Non-Jiwa Konvensional; dan 1. Conventional Non-Life Insurance; and
2. Asuransi Non-Jiwa Syariah. 2. Sharia-Based Non-Life Insurance.
Dalam rangka menjalankan kegiatan usaha tersebut, Tugu In order to carry out these business activities, Tugu
Insurance telah memperoleh dan memiliki perizinan usaha Insurance has obtained and holds the following required
yang dipersyaratkan sebagai berikut: business licenses:
Nama Izin Usaha Keterangan
Name of Business License Description
Nomor Induk Berusaha Berdasarkan ketentuan Pasal 206 ayat (3) Peraturan Pemerintah No. 28 Tahun 2025 tentang
(NIB) Penyelenggaraan Perizinan Berusaha Berbasis Risiko, Lembaga Online Single Submission (OSS) telah
Business Registration menerbitkan Nomor Induk Berusaha (NIB) No. 9120312071611 kepada PT Asuransi Tugu Pratama
Number (NIB) Indonesia Tbk pada tanggal 11 Oktober 2019, yang mencakup Kode dan Nama Klasifikasi Baku
Lapangan Usaha Indonesia (KBLI) sebagai berikut:
Pursuant to Article 206 paragraph (3) of Government Regulation No. 28 of 2025 on The Organization
of Risk-Based Business Licensing, the Online Single Submission (OSS) Institution issued a Business
Identification Number (Nomor Induk Berusaha/NIB) No. 9120312071611 to PT Asuransi Tugu
Pratama Indonesia Tbk on 11 October 2019, covering the following Indonesian Standard Industrial
Classification (KBLI) codes and descriptions:
Kode KBLI Nama KBLI
No.
KBLI Code KBLI Name
1 65121 Asuransi Umum Konvensional
Conventional General Insurance
2 65122 Asuransi Umum Syariah
Sharia General Insurance
Izin Usaha di Bidang Pada saat pendiriannya, Perseroan telah memperoleh izin usaha di bidang asuransi umum dari
Asuransi Umum Departemen Keuangan Republik Indonesia melalui Direktorat Jenderal Moneter Dalam Negeri,
Business License in the berdasarkan Keputusan Direktur Jenderal Moneter Dalam Negeri No. Kep-5572/MD/1981 tanggal 9
General Insurance Sector Desember 1981.
Izin usaha asuransi umum tersebut selanjutnya diperpanjang melalui Keputusan Direktur Jenderal
Moneter Dalam Negeri No. Kep-8014/MD/1986 tanggal 8 Desember 1986 mengenai Perpanjangan
Izin Usaha PT Tugu Pratama Indonesia (NPWP 1.302.218.1-21) untuk menjalankan kegiatan usaha di
bidang asuransi umum, yang tetap berlaku sampai dengan adanya perubahan ketentuan.
Pada tahun 2018, seiring dengan perubahan status Perseroan menjadi perusahaan terbuka, nama
Perseroan diperbarui dari PT Tugu Pratama Indonesia menjadi PT Asuransi Tugu Pratama Indonesia
Tbk, sehingga diperlukan pembaruan izin usaha dari Otoritas Jasa Keuangan (OJK).
Pembaruan izin usaha tersebut diterbitkan oleh Anggota Dewan Komisioner Otoritas Jasa Keuangan
melalui Keputusan No. KEP-231/NB.11/2018 tanggal 19 Maret 2018 mengenai Pemberlakuan Izin
Usaha di Bidang Asuransi Umum sehubungan dengan perubahan nama PT Tugu Pratama Indonesia
menjadi PT Asuransi Tugu Pratama Indonesia Tbk.
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Nama Izin Usaha Keterangan
Name of Business License Description
At the time of its establishment, the Company obtained a general insurance business license from the
Ministry of Finance of the Republic of Indonesia through the Directorate General of Domestic Monetary
Affairs, pursuant to the Decree of the Director General of Domestic Monetary Affairs No. Kep-5572/
MD/1981 dated 9 December 1981.
The general insurance business license was subsequently renewed through the Decree of the Director
General of Domestic Monetary Affairs No. Kep-8014/MD/1986 dated 8 December 1986 regarding
the Extension of the Business License of PT Tugu Pratama Indonesia (Tax Identification Number
1.302.218.1-21) to conduct general insurance business activities, which remains valid until further
amendments.
In 2018, following the change of the Company’s status to a public company, the Company’s name was
updated from PT Tugu Pratama Indonesia to PT Asuransi Tugu Pratama Indonesia Tbk, thereby requiring
an update to its business license from the Financial Services Authority (Otoritas Jasa Keuangan/OJK).
The updated business license was issued by a Member of the Board of Commissioners of the
Financial Services Authority through Decision No. KEP-231/NB.11/2018 dated 19 March 2018
regarding the Effectiveness of the General Insurance Business License in connection with the change
of the Company’s name from PT Tugu Pratama Indonesia to PT Asuransi Tugu Pratama Indonesia Tbk.
Izin Pembukaan Kantor Perseroan juga telah memperoleh Izin Pembukaan Kantor Cabang dengan Prinsip Syariah
Cabang dengan Prinsip sebagaimana ditetapkan dalam Keputusan Menteri Keuangan Republik Indonesia tentang Pemberian
Syariah Izin Pembukaan Kantor Cabang dengan Prinsip Syariah kepada PT Tugu Pratama Indonesia, No. KEP-
License to Open Branch 108/KM.5/2005 tanggal 8 April 2005. Izin tersebut diberikan berdasarkan Surat Rekomendasi Dewan
Office with Sharia Syariah Nasional Majelis Ulama Indonesia (DSN-MUI) No. U-044/DSNMUI/III/2005 tanggal 20 Maret
Principles 2005.
The Company has also obtained a License to Establish a Sharia-Based Branch Office as stipulated in
the Decree of the Minister of Finance of the Republic of Indonesia regarding the Granting of a License
to Establish a Sharia-Based Branch Office to PT Tugu Pratama Indonesia, No. KEP-108/KM.5/2005
dated 8 April 2005. The license was granted based on a Recommendation Letter from the National
Sharia Council of the Indonesian Ulema Council (Dewan Syariah Nasional Majelis Ulama Indonesia/
DSN-MUI) No. U-044/DSNMUI/III/2005 dated 20 March 2005.
Kegiatan Usaha yang Dijalankan pada Tahun Buku
Business Activities Carried Out in the Fiscal Year
Kegiatan usaha yang dijalankan oleh Tugu Insurance pada Business activities carried out by Tugu Insurance in the
tahun buku berdasarkan izin usaha yang dimiliki dapat fiscal year based on the business licenses are as follows:
dilihat sebagai berikut:
Kegiatan Usaha Berdasarkan Telah (✓)/
Anggaran Dasar Belum Dijalankan (x) Keterangan
Business Activities Based on Articles Has been Conducted (✓)/ Description
of Association Has Not Been Conducted (x)
Asuransi Umum Konvensional ✓ Dijalankan oleh Perseroan untuk segmen korporasi
Conventional General Insurance dan ritel.
Conducted by the Company for corporate and retail
segments.
Asuransi Umum Syariah ✓ Dijalankan oleh Perseroan untuk segmen berbasis
Sharia General Insurance syariah melalui Fungsi Syariah (Group Syariah).
Conducted by the Company for sharia-based segment
through Sharia Function (Sharia Group).
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Produk dan Jasa
Products and Services
Tugu Insurance secara konsisten melakukan berbagai Tugu Insurance consistently undertakes breakthroughs and
terobosan dan inovasi untuk memberikan layanan innovations to deliver optimal protection services through
perlindungan yang optimal melalui beragam produk di a wide range of products across the corporate and retail
segmen korporat dan ritel, baik konvensional maupun segments, both conventional and sharia-based, as well as
syariah, serta layanan reasuransi. Dalam menjalankan reinsurance services. In carrying out its business activities,
kegiatan usahanya, Tugu Insurance didukung oleh tim Tugu Insurance is supported by a team of professionals
profesional yang memiliki keahlian dan pengalaman di with extensive expertise and experience in their respective
bidangnya masing-masing, serta berkomitmen untuk terus fields, who are committed to continuously developing
mengembangkan produk dan layanan guna memenuhi the products and services offered to meet the needs of
kebutuhan nasabah dan pemangku kepentingan. customers and stakeholders.
Produk
Products
• Segmen Asuransi Korporasi; dan • Corporate Insurance Segment; and
• Segmen Asuransi Retail. • Retail Insurance Segment.
Asuransi Korporasi | Corporate Insurance
Energi | Energy
Offshore & Onshore
Asuransi Energi Offshore & Onshore/Oil and Gas merupakan produk asuransi yang
memberikan perlindungan terhadap aktivitas operasional di sektor energi, baik offshore
maupun onshore, yang memiliki tingkat kompleksitas serta risiko sangat tinggi. Asuransi
Offshore & Onshore/Energi dirancang sebagai solusi perlindungan komprehensif bagi
perusahaan yang bergerak di bidang energi, dengan memberikan jaminan atas berbagai
potensi risiko yang dapat timbul di masa mendatang.
Offshore & Onshore Energy/Oil and Gas Insurance is designed to provide protection
for operational activities in the energy sector, both offshore and onshore, which are
characterized by high complexity and significant risk exposure. Offshore & Onshore/Energy
Insurance serves as a comprehensive risk protection solution for companies operating in the
energy industry, offering coverage against potential risks that may arise in the future.
Kebakaran & Harta Benda | Fire & Property
Lini bisnis asuransi kebakaran & harta benda mencakup berbagai jenis perlindungan
yang memberikan jaminan atas risiko kerugian terhadap aset, bangunan, serta seluruh isi
bangunan akibat berbagai peristiwa yang dipertanggungkan.
The fire & property insurance line of business covers various types of protection that provide
coverage against the risk of loss or damage to assets, buildings, and all contents within the
premises arising from insured events.
Rangka Kapal | Marine Hull
Asuransi Marine Hull/Rangka Kapal merupakan asuransi yang memberikan perlindungan
atas risiko kerugian dan kerusakan yang terjadi pada rangka kapal beserta mesin-mesinnya,
termasuk tanggung jawab terhadap pihak ketiga yang mengalami kerugian sehubungan
dengan kejadian tersebut.
Marine Hull Insurance provides coverage against loss or damage to a vessel’s hull and its
machinery, including liability coverage for third parties who may suffer losses arising from
such incidents.
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Pengangkutan | Cargo
Asuransi Cargo/Pengangkutan memberikan perlindungan berupa ganti rugi atas risiko
kerusakan atau kerugian terhadap barang-barang yang dipertanggungkan selama proses
pengangkutan, baik melalui jalur laut, udara, maupun darat, hingga barang tersebut tiba di
tempat tujuan.
Cargo/Transit Insurance provides indemnity coverage against the risk of loss or damage to
insured goods during transportation by sea, air, or land, from the point of departure until
arrival at the designated destination.
Aviasi | Aviation
Asuransi Aviasi memberikan perlindungan atas risiko kerugian atau kerusakan yang terjadi
pada pesawat terbang, mesin, dan/atau berbagai peralatan pendukung lainnya, serta
mencakup jaminan tanggung jawab hukum terhadap pihak ketiga.
Aviation Insurance provides coverage against the risk of loss or damage to aircraft, engines,
and/or other related equipment, as well as legal liability coverage toward third parties.
Satelit | Satellite
Asuransi Satelit merupakan layanan perlindungan terhadap berbagai risiko yang dapat timbul
dalam aktivitas peluncuran satelit. Perlindungan ini menjadi sangat krusial mengingat satelit
merupakan perangkat komunikasi bernilai tinggi dengan tingkat kompleksitas dan risiko yang
sangat besar.
Satellite Insurance provides protection against various risks that may arise during satellite
launch activities. This coverage is critical, as satellites represent high-value communication
assets with a very high level of complexity and risk.
Rekayasa | Engineering
Asuransi Engineering/Rekayasa merupakan produk asuransi yang memberikan perlindungan
atas risiko kerugian atau kerusakan yang berkaitan dengan pekerjaan sipil maupun peralatan
yang digunakan dalam suatu proyek, termasuk pada tahap pelaksanaan, pengoperasian,
atau pemeliharaannya.
Engineering Insurance provides coverage against the risk of loss or damage related to
civil works and machinery or equipment used in a project, including during construction,
operation and project maintenance phases.
Kredit & Penjaminan | Credit & Suretyship
Asuransi Kredit & Penjaminan yang disediakan oleh Tugu Insurance bertujuan untuk
melindungi Tertanggung apabila terjadi kondisi yang mengakibatkan ketidakmampuan dalam
memenuhi kewajiban pembayaran pinjaman. Perlindungan ini memberikan jaminan agar
Tertanggung tidak menanggung kerugian lebih lanjut atas biaya-biaya yang timbul akibat
risiko tersebut.
Credit & Suretyship Insurance offered by Tugu Insurance is designed to protect the Insured
against adverse events that may result in the inability to fulfill loan repayment obligations.
This coverage ensures that the Insured is safeguarded from further financial losses arising
from such circumstances.
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Kesehatan | Health
Tugu Insurance Health Insurance (THIS) merupakan program asuransi kesehatan komersial
yang ditujukan bagi kumpulan atau perusahaan untuk memberikan perlindungan kesehatan
bagi karyawannya. Program ini menawarkan layanan yang mencakup koordinasi manfaat,
pengelolaan premi, data kepesertaan, data klaim dan keuangan, administrasi, sosialisasi,
serta sistem informasi yang terintegrasi, sehingga karyawan dapat memperoleh pelayanan
optimal dan manfaat yang maksimal.
Tugu Insurance Health Insurance (THIS) is a commercial health insurance program designed
for corporate groups or companies to provide healthcare coverage for their employees.
The program offers comprehensive services, including benefit coordination, premium
management, membership data administration, claims and financial data management,
administrative support, socialization programs, and integrated information systems, enabling
employees to receive optimal services and maximum benefits.
Tanggung Gugat | Liability
Asuransi Liability/Tanggung Gugat memberikan perlindungan terhadap risiko kerugian yang
timbul dari klaim pihak ketiga, termasuk cedera badan maupun kerusakan harta benda yang
diakibatkan oleh aktivitas Tertanggung.
Liability Insurance provides protection against losses arising from third-party claims,
including bodily injury and property damage caused by the Insured’s activities.
Aneka | Miscellaneous
Asuransi Miscellaneous/Aneka adalah asuransi yang menawarkan jenis pertanggungan yang
belum terjamin dalam lini bisnis produk asuransi lain. Kami memberikan perlindungan pada
setiap kebutuhan, seperti halnya terjadi tuntutan dari pihak ketiga, risiko kerugian finansial,
hingga risiko terjadinya kecelakaan.
Miscellaneous Insurance offers coverage for various risks that are not accommodated under
other insurance product lines. This product is designed to address diverse needs, ranging
from third-party claims and financial losses to accident-related risks.
Kecelakaan Diri | Personal Accident
Asuransi Personal Accident/Kecelakaan Diri memberikan jaminan atas risiko meninggal
dunia, cacat tetap total atau sebagian, serta biaya perawatan dan/atau pengobatan yang
secara langsung disebabkan oleh suatu kecelakaan.
Personal Accident Insurance provides coverage for the risks of death, total or partial
permanent disability, as well as medical treatment and/or hospitalization expenses directly
resulting from an accident.
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Asuransi Retail | Retail Insurance
Asuransi Kendaraan Bermotor | Motor Vehicle Insurance
t ride & t drive
Asuransi kendaraan bermotor memberikan jaminan atas ganti rugi terhadap risiko kerusakan
dan kehilangan pada kendaraan bermotor roda dua dan roda empat serta dapat diperluas
dengan jaminan lainnya sesuai dengan kebutuhan.
Motor Vehicle Insurance provides coverage for compensation against the risks of damage
and loss of two-wheeled and four-wheeled vehicles. It can also be extended to include
additional coverage based on specific needs
Asuransi t down payment adalah asuransi yang menjamin ganti rugi kepada Tertanggung
untuk pembayaran uang muka pembelian kendaraan bermotor.
t down payment Insurance provides compensation to the Insured for the down payment
made on the purchase of a motor vehicle.
Asuransi kebakaran t home adalah asuransi yang menjamin kerugian atau kerusakan pada
harta benda dan atau kepentingan yang dipertanggungkan yang secara langsung disebabkan
oleh Kebakaran, Petir Ledakan, Kejatuhan Pesawat Terbang dan Asap. Serta dapat diperluas
dengan risiko seperti kerugian akibat kecelakaan, kerusuhan, bencana alam, tanggung jawab
pihak ketiga, dan kebongkaran.
t home Fire Insurance provides coverage for losses or damages to property and/or insured
interests directly caused by Fire, Lightning, Explosion, Falling Aircraft, and Smoke. It can also
be extended to include risks such as accidents, riots, natural disasters, third-party liability,
and burglary.
Asuransi Kebakaran t store adalah asuransi yang memberikan proteksi terhadap pemilik dan
penyewa tempat usaha apabila terjadi kerugian atau kerusakan pada harta benda akibat
kebakaran, petir, ledakan, kejatuhan pesawat terbang dan asap serta dapat diperluas.
t store Fire Insurance provides protection for business owners and tenants against losses
or damages to property caused by Fire, Lightning, Explosion, Falling Aircraft, and Smoke. The
coverage can also be extended as needed.
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Produk t foid memberikan santunan tunai harian kepada peserta yang terkena penyakit
thypus sesuai dengan yang tercantum dalam Ikhtisar Polis. Selama periode asuransi,
peserta yang memerlukan tindakan rawat inap di rumah sakit menerima santunan sesuai
kebijakan Polis.
The t foid product provides daily cash benefits to participants diagnosed with typhoid,
as stated in the Policy Summary. During the insurance period, participants requiring
hospitalization receive compensation in accordance with the terms of the Policy.
Asuransi t dengue adalah asuransi berupa santunan tunai harian kepada peserta yang
terkena penyakit demam berdarah dengue sesuai yang tercantum pada Ikhtisar Polis.
Selama periode asuransi, peserta yang memerlukan tindakan rawat inap di rumah sakit
menerima santunan sesuai kebijakan Polis.
t dengue insurance provides daily cash benefits to participants diagnosed with dengue
fever, as stated in the Policy Summary. During the insurance period, participants requiring
hospitalization receive compensation in accordance with the terms of the Policy.
Asuransi kecelakaan diri t protect menjamin risiko yang terjadi akibat kecelakaan dan dapat
diperluas dengan beberapa jaminan berupa santunan untuk biaya pemakaman, kehilangan
pendapatan akibat kecelakaan, dan kerusakan barang.
t protect personal accident insurance covers risks resulting from accidents and can be
extended to include benefits such as funeral expenses, loss of income due to accidents, and
damage to personal belongings.
Asuransi yang memberikan perlindungan bagi para penumpang saat melakukan perjalanan,
baik di dalam negeri maupun luar negeri.
Insurance that provides protection for passengers while traveling, both domestically and
abroad.
Asuransi yang menanggung biaya pengobatan medis dan tradisional untuk tulang yang retak
atau patah akibat kecelakaan.
Insurance that covers the costs of medical and traditional treatment for cracked or broken
bones due to accidents.
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Asuransi yang menjamin kematian, cacat tetap sebagian maupun total, serta biaya
pengobatan bagi para pemudik.
Insurance that covers death, permanent disability, both partial and total, as well as medical
expenses for homecoming travelers.
Perlindungan online komprehensif yang melindungi pelanggan Anda dari penipuan
pembayaran elektronik, pencurian identitas, serta barang yang hilang, rusak, atau tidak
terkirim dalam pembelian online.
Comprehensive online protection that shields customers from e-payment fraud, identity theft,
and missing, damaged, or undelivered items in online purchases.
gas
Produk asuransi ini memberikan santunan kepada Tertanggung atau ahli warisnya jika terjadi
kerusakan pada bangunan tempat tinggal Tertanggung, santunan meninggal dunia, serta
santunan biaya tempat tinggal sementara akibat kebakaran, petir, ledakan, kecelakaan
pesawat terbang, dan asap dari kebakaran bangunan (kecuali asap akibat kebakaran hutan
atau gambut).
This insurance product provides compensation to the Insured or their heirs in the event
of damage to the Insured’s residential building, death compensation, and compensation
for temporary housing costs due to fire, lightning, explosion, plane crash, and smoke from
building fires (excluding smoke from forest or peat fires).
lube
Produk t lube memberikan manfaat santunan jika Tertanggung mengalami kecelakaan saat
berkendara, serta santunan jika kendaraan Tertanggung mengalami kerugian total konstruktif
akibat kecelakaan.
The t lube product provides compensation benefits if the Insured has an accident while
driving, as well as compensation if the insured’s vehicle experiences a constructive total loss
due to an accident.
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Jasa
Services
Tugu Insurance juga berkomitmen untuk selalu Tugu Insurance is also committed to always prioritizing
mengutamakan kepuasan pelanggan, dengan menyediakan customer satisfaction by providing accessible, excellent
layanan unggul yang mudah diakses oleh pelanggan, services to customers, such as:
seperti:
1. Call TIA (Tugu Insurance Assistance) 1. Call TIA (Tugu Insurance Assistance)
Pelayanan Konsumen tersedia 24 jam 7 hari melalui Customer Service is available 24/7 through “Call
“Call TIA” 1500 458, WhatsApp 081197900100 dan TIA” at 1500458, WhatsApp at 081197900100, and
email ke calltia@tugu.com. Call TIA selalu terjaga untuk email at calltia@tugu.com. Call TIA is always ready to
melayani kebutuhan informasi produk, layanan polis assist customers with product information, insurance
asuransi, lapor klaim, hingga bantuan darurat di jalan policy services, claim reports, and emergency roadside
raya. assistance.
2. t rex (Tugu Real Experience) 2. t rex (Tugu Real Experience)
Tugu Insurance menyediakan layanan bantuan 24 jam Tugu Insurance offers 24-hour service assistance with
dengan tiga jenis armada yaitu unit derek, unit towing, three types of fleets: crane units, towing units, and
dan sepeda motor. Perusahaan menawarkan layanan motorcycles. The company provides first emergency
tanggap darurat pertama, termasuk perbaikan ban, response services, including tire repairs, battery jump-
jumper aki, dan bantuan untuk kejadian tak terduga starts, and handling unexpected incidents such as road
seperti kecelakaan di jalan. accidents.
3. Point of Sales & Services (PoSS) 3. Point of Sales & Services (PoSS)
Tugu Insurance memiliki 29 PoSS yang tersebar di Tugu Insurance has 29 PoSS locations across Indonesia
seluruh Indonesia untuk dapat membantu pelanggan di to assist customers in all regions.
seluruh Area.
Para pelanggan dapat langsung datang ke PoSS Customers can visit the nearest PoSS from their
terdekat dari domisili untuk mendapatkan layanan location to access services such as product
antara lain mengetahui produk informasi, melakukan information, insurance purchases, and claim
pembelian asuransi sampai dengan pengajuan klaim. submissions.
4. Aplikasi t friends 4. t friends Application
Aplikasi ini memudahkan personel pemasaran Tugu This application simplifies the process for Tugu
Insurance, baik internal (petugas pemasaran) maupun Insurance’s marketing personnel, both internal
eksternal (agen/partner lain Tugu Insurance), dalam (marketing officers) and external (agents/other Tugu
menjual produk asuransi Tugu Insurance. Aplikasi Insurance partners), in selling Tugu Insurance products.
t friends dapat diunduh melalui Google Play untuk The t friends application can be downloaded via Google
platform Android dan Apple App Store. Fitur-fitur aplikasi Play for Android and the Apple App Store. The features
t friends meliputi: of the t friends application include:
• Penjualan produk asuransi ritel; • Selling retail insurance products;
• Melihat tawaran dan polis yang sudah terjual. • Viewing offers and policies that have already been
sold.
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Peta Wilayah Operasional
Operational Areas
29 Titik Penjualan dan Layanan (PoSS)
Points of Sales and Services (PoSS)
HEAD OFFICE Point of Sales & Services (PoSS)
Wisma Tugu I Balikpapan Denpasar Lampung Pekanbaru
Jl. H.R. Rasuna Said Kav. C 8-9 Bandung Jakarta I Makassar Pontianak
Jakarta, Indonesia - 12920 Banjarmasin Jakarta II Malang Samarinda
Banten Jakarta III Medan Semarang
+62-21 529 61777 (hunting)
Bekasi Jakarta IV Padang Solo
+62-21 529 61555, 529 62555
Bogor Jakarta V Palembang Surabaya
calltia@tugu.com
Cirebon Jambi Palu Yogyakarta
www.tugu.com
Tugu Insurance beroperasi di Indonesia dan memiliki kantor Tugu Insurance operates in Indonesia and has international
perwakilan internasional di Hong Kong dan London. Kantor presence with Representative Offices in Hong Kong and
pusat perusahaan terletak di DKI Jakarta, dengan 29 Titik London. The company’s headquarters is located in DKI
Penjualan dan Layanan (PoSS) yang tersebar di kota-kota Jakarta, with 29 Points of Sales and Services (PoSS)
besar di Indonesia. Informasi wilayah operasional disajikan strategically situated in major cities across Indonesia. The
dalam tabel berikut: operational area information is presented in the following
table:
Point of Sales and Services (POSS)
1. MEDAN POSS 3. PALEMBANG POSS 5. JAKARTA 1 POSS
Jl. Palang Merah No. 116 Komplek Pertamina Kenten, Jl. AKBP Jl. H.R. Rasuna Said Kav C8-9
Medan 20112 Cek Agus No. 15 Palembang Jakarta 12920
KaPoSS: Aditya Mashur KaPoSS: Eko Surya Dinata KaPoSS: Adrian Prihastama
Telp: 081396642795 Telp: 081310823050 Telp: 082187175858
Email: amashuri@tugu.com Email: esdinata@tugu.com Email: APSetiadi@tugu.com
2. PEKANBARU POSS 4. LAMPUNG POSS 6. JAKARTA 2 POSS
KD Sudirman City Square Blok Jl. Jend Sudirman No. 4 C-D Jl. H.R. Rasuna Said Kav C8-9
E1, RT 006, RW 006, Tangkerang RT 003 RW 000, Kel. Enggal Jakarta 12920
Selatan, Bukit Raya, Pekanbaru Kec. Enggal, Kota Bandar Lampung KaPoSS: Bayu Murti Kusumasyudi
KaPoSS: M. Nugroho 35188 Telp: 081510436432
Telp: 082276799247 KaPoSS: Guruh Leo Wibowo Email: BMKusumasyudi@tugu.com
Email: mnugroho@tugu.com Telp: 081297578324
Email: glwibowo@tugu.com
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7. JAKARTA 3 POSS 15. ACEH POSS* 23. DENPASAR POSS
Jl. Boulevard Barat Raya Blok C Jl Dr. Mr H. T. Muhammad Hasa Jl. Teuku Umar No. 117 Dauh Puri
No. 9 Kec. Kelapa Gading Sukadamai, Kec. Lueng, Banda Aceh Kauh, Kota Denpasar, Bali 80113
Kel. Kelapa Gading Barat KaPoSS: Sudarma KaPoSS: Yuyun May Luftar
Jakarta Utara Telp: 081269655700 Telp: 081333019292
KaPoss: Yordi Hikmawan Email: sudarma@tugu.com Email: ymlutfar@tugu.com
Telp: 081310823050
Email: YHikmawan@tugu.com 16. BANDUNG POSS 24. MAKASSAR POSS
Jl. BKR No. 19 A RT. 09/RW. 06 Jl. Lamadukelleng Buntu No. 82
8. JAKARTA 4 POSS Kel. Cijagra, Kec. Lengkong Mariso, Kunjung Mae, Makassar
Jl. H.R. Rasuna Said Kav C8-9 Bandung 40254 Sulawesi Selatan 90111
Jakarta 12920 KaPoSS: Firman Hidayat KaPoSS: Pjs. Okry Putranto
KaPoSS: Heru Haerudin Telp: 0812235187777 Telp: 081356400808
Telp: 081585829779 Email: fhidayat@tugu.com Email: Oputranto@tugu.com
Email: hhaerudin@tugu.com
17. CIREBON POSS 25. PALU POSS
9. JAKARTA 5 POSS Cirebon Super Block Office Park Jl. Towua No. 29 Kel. Tatura
Jl. H.R. Rasuna Said Kav C8-9 P10, Jl. Dr. Cipto Mangunkusumo Selatan Kec. Palu Selatan Kota Palu
Jakarta 12920 No. 26, Cirebon 45131 Jawa Barat Prov. Sulawesi Tengah
KaPoSS: Firmansyah Wahab KaPoSS: Fernandes Junius KaPoSS: Okry Putranto
Telp: 08116054136 Telp: 081212759332 Telp: 081356400808
Email: fwahab@tugu.onmicrosoft.com Email: Fjunius@tugu.com Email: Oputranto@tugu.com
10. BANTEN POSS 18. SEMARANG POSS 26. BALIKPAPAN POSS
Ruko Bolsena, Jl. Bolsena Blok A Jl. M.T. Haryono No. 798 B Jl. Jend. Sudirman Komplek
No. 33 Kel. Medang Semarang 50124, Jawa Tengah Pertokoan Balikpapan Super Block
Kec. Pagedangan, Gading Serpong KaPoSS: Hafiz Dwisapta (BSB) Blok E No.11
Kab. Tangerang Telp: 08112124076 Kota Balikpapan
KaPoSS: Muhamad Fariz Kelly Email: hdwisapta@tugu.com KaPoSS: Eko Priyanto
Telp: 081219749640 Telp: 085292126299
Email: mfkelly@tugu.com 19. SOLO POSS Email: epriyanto@tugu.com
Hartono Trade Centre GRA-13
11. BEKASI POSS Jl. Ir. Soekarno, Madegondo, Grogol 27. PONTIANAK POSS
Kompleks Emerald Commercial Sukoharjo, Jawa Tengah Komplek Perkantoran
Summarecon Bekasi KaPoSS: Hari Chandra Setiawan Pontianak Mall
Jl. Bulevar Selatan Summarecon Telp: 081222678657 Jl. Teuku Umar Blok C-25
Bekasi Blok UF No. 009 Email: hcsetiawan@tugu.com KaPoSS: Pjs.Eko Priyanto
KaPoSS: Marisa Shara Telp: 081221742284
Telp: 081219662775 20. YOGYAKARTA POSS Email: epriyanto@tugu.com
Email: mshara@tugu.com Jl. Affandi No. 29 C1 RT. 12
RW. 5, Mrican, Caturtunggal, Depok 28. SAMARINDA POSS
12. BOGOR POSS Sleman, Yogyakarta District 23 Anelia, Jl. Siradj Salman
Ruko Casablanca, Jl. KS Tubun KaPoSS: Eko Prihantoro Lantai 2, No. 74 C, RT 27 Kel. Teluk
No. 1- 6 Cibuluh, Kec. Bogor Utara Telp: 081221742284 Lerong Ilir, Kec. Samarinda Ulu
Kota Bogor, Jawa Barat 16151 Email: eprihantoro@tugu.com Kota Samarinda, Provinsi
KaPoSS: Sahat Farel Hasibuan Kalimantan Timur
Telp: 0811911638 21. SURABAYA POSS KaPoSS: Mirah
Email: sfhasibuan@tugu.com Wisma Tugu Darmo Telp: 081349491172
Jl. Raya Darmo No. 64 Surabaya Email: mirah@tugu.com
13. JAMBI POSS Jawa Timur 60264
Komplek Ruko Transmart Jambi KaPoSS: Wahyu Yulianto 29. BANJARMASIN POSS
Blok A 20, Jl. Jend. Sudirman Telp: 087854271175 Jl. Gatot Subroto Raya No. 112
Kel. Tambak Sari Email: Wyulianto@tugu.com Kel. Kebun Bunga, Kec. Banjarmasin
Kec. Jambi Selatan Timur, Kota Banjarmasin
Kota Jambi 36139 22. MALANG POSS Kalimantan Selatan 70235
KaPoSS: Pjs. M. Nugroho Jl. Sarangan 1 Ruko Kav 4 KaPoSS: Ridwan Wahyudi
Telp: 082276799247 Kel. Lowokwaru, Kec. Lowokwaru Telp: 081934312286
Email: mnugroho@tugu.com Kota Malang 65141 Email: RWahyudi@tugu.com
KaPoSS: Rio Rizkhy Febryana
14. PADANG POSS Telp: 081287269953
Jl. Kis Mangunsarkoro No. 3 Email: RRFebryana@tugu.com
Kel. Jati Baru Kec. Padang Timur
Kota Padang
KaPoSS: Pjs. Aditya Mashuri
Telp: 081396642795
Email: amashuri@tugu.com
* Khusus menangani Asuransi Syariah
Spesifically handles Sharia Insurance
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Profil Perusahaan
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Keanggotaan dalam Asosiasi
Membership in Associations
Tugu Insurance merupakan anggota dari beberapa asosiasi Tugu Insurance is a member of several associations related
yang relevan dengan sektor bisnis perusahaan dan to its business sector and its status as a public company.
statusnya sebagai perusahaan terbuka. Asosiasi-asosiasi The associations that the company has been involved with
yang diikuti oleh perusahaan pada tahun 2025 adalah in 2025 are as follows:
sebagai berikut:
Nama Asosiasi Status (Anggota/Pengurus)
No.
Name of Association Status (Member/Management)
1 Asosiasi Asuransi Umum Indonesia (AAUI) Anggota & Pengurus
Indonesian General Insurance Association (AAUI) Member & Management
2 Asosiasi Asuransi Syariah Indonesia (AASI) Anggota & Pengurus
Indonesian Sharia Insurance Association (AASI) Member & Management
3 Dewan Asuransi Indonesia (DAI) Anggota & Pengurus
Indonesian Insurance Council (DAI) Member & Management
4 Asosiasi Emiten Indonesia (AEI) Anggota
Indonesian Public Listed Companies Association (AEI) Member
5 Kamar Dagang & Industri Indonesia (KADIN) Anggota
Indonesian Chamber of Commerce and Industry (KADIN) Member
6 Indonesia Corporate Secretary Association (ICSA) Anggota
Member
7 Indonesia Senior Executive Association (ISEA) Corporate Strategic Partner
8 PERHUMAS (Perhimpunan Hubungan Masyarakat Indonesia) Anggota
PERHUMAS (Indonesian Public Relations Association) Member
9 PR Society Communication Management Anggota & Pengurus
Member & Management
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90 Company Profile
Struktur Organisasi Tugu Insurance
Tugu Insurance Organizational Structure
Struktur Organisasi PT Asuransi Tugu Pratama Indonesia Tbk (Tugu Insurance) berdasarkan
SK Direksi No. 157/SKD/04/HCM-ATPI/XII/2024 tanggal 23 Desember 2024 tentang Struktur
Organisasi PT Asuransi Tugu Pratama Indonesia Tbk, yang kemudian diubah dan dilengkapi oleh
SK Direksi No. 150/SKD/04/HCM-ATPI/XII/2025 tanggal 11 Desember 2025 tentang Struktur
Organisasi Strategic Business II Direktorat Pemasaran Asuransi dan Underwriting I Direktorat Teknik.
The organizational structure of PT Asuransi Tugu Pratama Indonesia Tbk (Tugu Insurance) is based
on the Board of Directors Decree No. 157/SKD/04/HCM-ATPI/XII/2024 dated 23 December 2024,
regarding the Organizational Structure of PT Asuransi Tugu Pratama Indonesia Tbk, which was later
amended and supplemented by the Board of Directors Decree No. 150/SKD/04/HCM-ATPI/XII/2025
dated 11 December 2025, concerning the Organizational Structure of Strategic Business II Marketing
Insurance Directorate and Underwriting I Technical Directorate.
Direktur
Pemasaran Asuransi
Insurance Marketing
Director
Ery Widiatmoko
SVP Strategic Management & SVP Marketing
Corporate Development
Kristy Damayanti Ibrahim Jauhari
Strategic Management Strategic Business I Broker Business
Andy Prasetyo Carolina Ledy Babbyana Alma Fatrizal
Integrated Portfolio Strategic Business II Business Development
Management
Achmad Taufik Firdaus Rully Hendra Wijaya Yudhi Ferraro
Strategic Business III Sales & Distribution
Denyus Mardony (Plt.) Bunga Mya Yulyany (Plt.)
Keterangan | Notes : Sharia Business
Presiden Direktur & Direktur | President Director & Director Vacant
SVP/Deputi Direktur | SVP/Deputy Director
Group | Group
Direct Report Department | Direct Report Department
Posisi Fungsional | Functional Position
Berdasarkan SK Struktur Organisasi PT Asuransi Tugu Pratama Indonesia Tbk.
No 157/SKD/04/HCM-ATPI/XII/2024 yang ditetapkan tanggal 23 Desember 2024.
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
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Company Profile 91
Presiden Direktur
President Director
Adi Pramana
Internal Audit Corporate Secretary
Resti Setia Utari Dudi Subekti
Direktur Keuangan & Direktur Kepatuhan &
Direktur Teknik Layanan Korporat Manajemen Risiko
Technical Director Finance & Corporate Director of Compliance &
Fadlil Iswahyudi Services Director Risk Management
Fitri Azwar Edi Yoga Prasetyo
Claim Information Technology Financial Accounting ERM, HSSE & APU PPT
Achmad
Fadlil Iswahyudi
Sarifudin Arga Fajar Syah Aldy Rifianto Jonathan David Nandana
Human Capital Legal & Compliance &
Underwriting I Management Accounting
Management Data Protection
Tony Yuliawan Ariefianto Ramanda Melati L.P. Ardi Arifianto Muhamad Baskoro
Hasibuan
Research, Development &
Underwriting II Procurement Investment & Treasury Transformation
Rendy Andrias Ronny Widiarto Edwar M. Haikal Sedayo
Reinsurance Sharia Finance Actuary
Tradhi Anom Prasetyo Solihin M. Ivan Faizal
Operation
Citra Pusparini
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92 Company Profile
Profil Dewan Komisaris
Board of Commissioners’ Profiles
Perubahan dalam Komposisi Dewan Komisaris
Changes in the Board of Commissioners
Berdasarkan perubahan komposisi tersebut, anggota Based on the last changes in the composition,
Dewan Komisaris Perseroan per 31 Desember 2025 adalah the Company’s Board of Commissioners members as of
sebagai berikut: 31 December 2025 is as follows:
Sejak RUPST 29 April 2025
Sebelum RUPST
Nama s.d. 31 December 2025 Keterangan
29 April 2025
Name Since AGMS 29 April 2025 Remarks
Prior AGMS 29 April 2025
until 31 December 2025
Abdul Ghofar Presiden Komisaris & Presiden Komisaris & -
Komisaris Independen Komisaris Independen
President Commissioner & President Commissioner &
Independent Commissioner Independent Commissioner
Bagus Agung Komisaris Komisaris -
Rahadiansyah Commissioner Commissioner
Samuel Ramna Komisaris Tidak lagi menjabat sebagai Komisaris
Commissioner sejak ditutupnya RUPSLB yang
diselenggarakan pada 17 September
2025.
No longer serves as Commissioner
since the conclusion of the
Extraordinary General Meeting of
Shareholders on 17 September 2025.
Poerwo Tjahjono Komisaris Independen Komisaris Independen -
Independent Commissioner Independent Commissioner
Tajudin Noor Komisaris Independen Komisaris Independen -
Independent Commissioner Independent Commissioner
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Profil Perusahaan
Company Profile 93
Berdasarkan perubahan komposisi tersebut, anggota Based on the last changes in the composition. Company’s
Dewan Komisaris Perseroan per 31 Desember 2025 adalah Board of Commissioners members as of 31 December
sebagai berikut: 2025 is as follows:
Nama Jabatan
Name Position
Abdul Ghofar Presiden Komisaris & Komisaris Independen
President Commissioner & Independent Commissioner
Bagus Agung Rahadiansyah Komisaris
Commissioner
Poerwo Tjahjono Komisaris Independen
Independent Commissioner
Tajudin Noor Komisaris Independen
Independent Commissioner
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
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Profil Perusahaan
94 Company Profile
Abdul Ghofar
Presiden Komisaris & Komisaris Independen
President Commissioner & Independent Commissioner
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
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Seorang Warga Negara Indonesia, berusia 49 tahun, An Indonesian Citizen, 49 years old, currently residing in
berdomisili di Malang, Jawa Timur. Malang, East Java.
Diangkat sebagai Presiden Komisaris & Komisaris Appointed as President Commissioner & Independent
Independen untuk pertama kalinya berdasarkan keputusan Commissioner for the first time based on the resolution
Rapat Umum Pemegang Saham Tahunan (RUPST) tanggal of the Annual General Meeting of Shareholders (AGMS)
29 April 2024, yang tercantum dalam Akta Notaris No. dated 29 April 2024, as detailed in Notary Deed No. 189
189 tanggal 29 April 2024, Notaris Mala Mukti S.H., on 29 April 2024, by Notary Mala Mukti S.H., LL.M. He has
LL.M. Beliau telah lulus Uji Kelayakan dan Kepatutan OJK passed the OJK Fit and Proper Test as per OJK Letter No.
berdasarkan Surat OJK No. S-3626/PD.021/2024 tanggal S-3626/PD.021/2024 dated 5 December 2024.
5 Desember 2024.
Abdul Ghofar adalah lulusan Universitas Brawijaya dengan Abdul Ghofar is a graduate of Brawijaya University, where
gelar Sarjana Ekonomi di bidang Akuntansi pada tahun he earned his Bachelor’s degree in Economics with a focus
1999, kemudian melanjutkan studi S2 di Universitas Gadjah on Accounting in 1999. He went on to receive his Master’s
Mada dan meraih gelar Master Akuntansi pada tahun 2001, degree in Accounting from Gadjah Mada University in
serta studi lebih lanjut di Melbourne University, Australia 2001, followed by further studies at Melbourne University,
pada tahun 2006. Abdul Ghofar meraih gelar Doktor Australia, in 2006. Abdul Ghofar earned his Doctorate
Administrasi Bisnis dari Victoria University, Australia pada in Business Administration from Victoria University,
tahun 2014. Dengan pengalaman profesional lebih dari 25 Australia, in 2014. With more than 25 years of diverse
tahun yang beragam dan substansial, Abdul Ghofar telah and substantial professional experience, Abdul Ghofar has
membangun karier yang cemerlang di bidang akuntansi. built a distinguished career in the field of accounting. He
Ia pernah menjabat sebagai anggota Dewan Standar previously served as a member of the Sharia Accounting
Akuntansi Syariah (DSAS) Ikatan Akuntan Indonesia (IAI) Standards Board (DSAS) of the Indonesian Institute of
pada periode 2013-2016. Kontribusinya berlanjut melalui Accountants (IAI) from 2013 to 2016. His contributions
keanggotaannya di Dewan Sertifikasi Chartered Accountant continued through his role as a member of the Chartered
Ikatan Akuntan Indonesia (IAI) pada periode 2020-2024, Accountant Certification Board of the Indonesian Institute
yang mencerminkan peran aktif dan berkelanjutan dalam of Accountants (IAI) from 2020 to 2024, reflecting
pengembangan profesi. Selain itu, keanggotaannya di his sustained commitment to the development of the
Dewan Sertifikasi Ikatan Akuntan Publik Indonesia (IAPI) profession. In addition, his membership on the Certification
pada periode 2013-2017 semakin menegaskan kredibilitas Board of the Indonesian Institute of Certified Public
dan reputasinya di bidang akuntansi. Accountants (IAPI) from 2013 to 2017 further affirms his
credibility and reputation in the accounting field.
Selain karir profesionalnya, Abdul Ghofar juga memberikan In addition to his professional career, Abdul Ghofar has also
kontribusi yang signifikan dalam dunia pendidikan. Beliau made significant contributions to the field of education. He
menjabat sebagai Plh. Ketua Jurusan Akuntansi Fakultas served as the Acting Head of the Accounting Department
Ekonomi dan Bisnis Universitas Brawijaya pada Agustus- at the Faculty of Economics and Business at Brawijaya
Desember 2017. Tidak lama setelah itu, Abdul Ghofar University from August to December 2017. Shortly
dipercaya untuk menjabat sebagai Wakil Dekan Bidang thereafter, Abdul Ghofar was entrusted with a strategic
Akademik Fakultas Ekonomi dan Bisnis Universitas role as the Vice Dean for Academic Affairs at the Faculty of
Brawijaya dari tahun 2017 hingga 2021, dan sejak tahun Economics and Business at Brawijaya University from 2017
2021 hingga sekarang, beliau menjabat sebagai Dekan to 2021, and he has since held the position of Dean of the
Fakultas Ekonomi dan Bisnis Universitas Brawijaya, yang Faculty of Economics and Business at Brawijaya University
menunjukkan keterlibatannya yang luas dalam memajukan since 2021, demonstrating his extensive involvement in
pendidikan dan akademik. advancing education and academia.
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
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96 Company Profile
Bagus Agung Rahadiansyah
Komisaris
Commissioner
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
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Seorang Warga Negara Indonesia, berusia 50 tahun, An Indonesian Citizen, 50 years old, currently residing in
berdomisili di Jakarta Selatan. South Jakarta.
Diangkat sebagai Komisaris Perusahaan untuk periode He was appointed as Commissioner of the Company for the
kedua berdasarkan Keputusan RUPS Tahunan tanggal second term based on the AGMS Resolution dated 29 April
29 April 2025 yang tercantum dalam Akta Notaris No. 2025, as detailed in Notary Deed No. 67 on 27 May 2025,
67 tanggal 27 Mei 2025, Notaris Mala Mukti, S.H., LL.M. by Notary Mala Mukti, S.H., LL.M. He successfully passed
Beliau telah lulus Uji Kelayakan dan Kepatutan OJK the OJK Fit and Proper Test, as outlined in the Decree of the
berdasarkan Keputusan Dewan Komisioner OJK OJK Board of Commissioners No. KEP- 29/KDK.05/2023
No. KEP-29/ KDK.05/2023 tanggal 23 Juni 2023. dated 23 June 2023.
Bagus Agung Rahadiansyah memiliki berbagai sertifikat Bagus Agung Rahadiansyah holds multiple risk
kompetensi manajemen risiko yang dikeluarkan oleh management competence certificates from the National
Badan Nasional Sertifikasi Profesi (BNSP), seperti Qualified Professional Certification Agency (BNSP), including Qualified
Risk Governance Professional (QRGP), Manajemen Risiko Risk Governance Professional (QRGP), Banking Risk
Perbankan Level 4, dan Treasury Dealer Level Advance. Management Level 4, and Treasury Dealer Level Advance.
Beliau juga memiliki Sertifikat Internasional dalam Risiko He also possesses an International Certificate in Banking
dan Regulasi Perbankan yang dikeluarkan oleh Global Risk and Regulation from the Global Association of Risk
Association of Risk Professionals (GARP). Professionals (GARP).
Bagus Agung Rahadiansyah menyelesaikan pendidikan He earned a Bachelor of Economics in Financial
Sarjana Ekonomi di bidang Manajemen Keuangan dari Management from the Faculty of Economics at the
Fakultas Ekonomi Universitas Indonesia pada tahun University of Indonesia in 2001 and a Diploma in Technical
2001 dan meraih Diploma di bidang Analisis Teknikal dari Analysis from the Australian Technical Analysts Association,
Australian Technical Analysts Association yang bekerja in cooperation with the Securities Institute of Australia.
sama dengan Securities Institute of Australia.
Beliau memiliki pengalaman yang luas di sektor keuangan, Bagus Agung Rahadiansyah has built an impressive career
terbukti dengan karir yang sukses di berbagai lembaga in the financial sector, with experience in leading financial
keuangan dan perbankan terkemuka. Di antaranya, pernah and banking institutions. He has served as a Trader at PT
menjabat sebagai Trader di PT Danareksa (Persero), AVP Danareksa (Persero), AVP Institutional Sales at Hong Kong
Institutional Sales di Hongkong and Shanghai Banking and Shanghai Banking Corporation Limited Jakarta Branch
Corporation Limited Jakarta Branch (2006-2008), Head (2006-2008), Head of Investor Sales at PT Bank ANZ
of Investor Sales di PT Bank ANZ Indonesia (2008-2015), Indonesia (2008-2015), Director - Head of Investor Sales
Director - Head of Investor Sales di Citibank NA Jakarta at Citibank NA Jakarta Branch (2015-2019), and Director
Branch (2015-2019), dan Director - Head of Investor Sales - Head of Investor Sales at PT Bank ANZ Indonesia (2019-
di PT Bank ANZ Indonesia (2019-2020). Sejak tahun 2020, 2020). Since 2020, he has been serving as Senior Vice
beliau menjabat sebagai Senior Vice President Corporate President of Corporate Finance at the Finance Directorate of
Finance di Direktorat Keuangan PT Pertamina (Persero) dan PT Pertamina (Persero) and since 2024 until now he is also
sejak 2024 hingga sekarang beliau juga menjabat sebagai served as a member of Board of Director of Maurel & Prom.
anggota Board of Directors Maurel & Prom.
Selama kariernya, Bagus Agung Rahadiansyah aktif dalam Throughout his career, Bagus Agung Rahadiansyah has
pengelolaan asosiasi profesional di industri keuangan, been actively involved in professional associations in
seperti Indonesia Foreign Exchange Market Committee dan the financial industry, such as the Indonesia Foreign
ACI FMA Indonesia. Beliau juga terlibat dalam berbagai Exchange Market Committee and ACI FMA Indonesia. He
tim kerja dan inisiatif bersama otoritas dan pemangku has participated in various task forces and initiatives with
kepentingan industri keuangan, seperti Otoritas Jasa financial industry authorities and stakeholders, including
Keuangan, Bank Indonesia, dan Kementerian Keuangan the Financial Services Authority, Bank Indonesia, and
Republik Indonesia. Selain itu, beliau pernah memiliki the Ministry of Finance of the Republic of Indonesia.
berbagai izin profesi di sektor industri keuangan dan pasar Additionally, he holds several professional licenses in the
modal, seperti Wakil Pialang Efek, Wakil Penjamin Emisi financial and capital markets sectors, such as Securities
Efek, dan Wakil Pialang Berjangka. Broker Representative, Underwriter Representative, and
Futures Broker Representative.
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
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Profil Perusahaan
98 Company Profile
Poerwo Tjahjono
Komisaris Independen
Independent Commissioner
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Company Profile 99
Seorang Warga negara Indonesia, berusia 69 tahun, saat ini An Indonesian citizen, 69 years old, currently residing in
berdomisili di Jakarta Selatan. South Jakarta.
Beliau diangkat sebagai Komisaris Independen perusahaan He was appointed as the company’s Independent
untuk periode pertama sesuai dengan keputusan RUPST Commissioner for the first term in accordance with the
pada 30 Juni 2020, yang tercatat dalam Akta No. 182 resolution of the AGMS on 30 June 2020, as recorded
tertanggal 30 Juni 2020 oleh Notaris Jose Dima Satria, in Deed No. 182 dated 30 June 2020 by Notary Jose
S.H., M.Kn. Ia telah lolos Uji Kelayakan dan Kepatutan Dima Satria, S.H., M.Kn. He has passed the OJK Fit and
OJK berdasarkan Keputusan Dewan Komisioner OJK Proper Test based on the Decree of the OJK Board of
No. KEP-80/KDK.05/2020 yang dikeluarkan pada Commissioners No. KEP-80/KDK.05/2020 issued on
10 November 2020. 10 November 2020.
Poerwo Tjahjono menyelesaikan pendidikan Sarjana Poerwo Tjahjono obtained his Bachelor of Economics degree
Ekonomi di bidang Akuntansi di Universitas Padjajaran, in Accounting from Padjajaran University, Bandung in 1984,
Bandung pada 1984, dan melanjutkan pendidikan Magister and a Master of Management degree from Gadjah Mada
Manajemen di Universitas Gadjah Mada, Yogyakarta pada University, Yogyakarta in 1999.
1999.
Beliau memiliki sertifikat kompetensi di bidang manajemen He holds a risk management competency certificate with
risiko dengan kualifikasi Certified Risk Professional (CRP) the qualification of Certified Risk Professional (CRP) issued
yang diterbitkan oleh Badan Nasional Sertifikasi Profesi by the National Professional Certification Agency (BNSP).
(BNSP). Selain itu, ia juga memperoleh gelar Chartered Additionally, he is a Chartered Accountant Indonesia
Accountant Indonesia (CA) sebagai akuntan profesional (CA), a professional accounting qualification aligned with
sesuai dengan standar internasional. international standards.
Poerwo Tjahjono memulai kariernya di PT Pertamina Poerwo Tjahjono began his career at PT Pertamina
(Persero) pada 1986 hingga 2012, dengan posisi terakhir (Persero) in 1986, where he worked until 2012, with his
sebagai Senior Vice President Controller. Ia juga pernah final position as Senior Vice President Controller. He also
menjabat sebagai Komisaris PT Pertamina Tongkang pada served as Commissioner of PT Pertamina Tongkang from
2007-2011. Pada periode 2011-2013, ia menjabat sebagai 2007 to 2011. From 2011 to 2013, he was appointed as
Komisaris/Non Executive Director di Pertamina Energy Commissioner/Non-Executive Director at Pertamina Energy
Trading Limited serta Presiden Komisaris PT Patra Jasa. Ia Trading Limited and President Commissioner at PT Patra
juga berperan sebagai Anggota Komite Audit PT Pertamina Jasa. He was a member of the Audit Committee at PT
Hulu Energi pada 2012-2015, dan Anggota Komite Pertamina Hulu Energi from 2012 to 2015 and a member
Pemantauan Manajemen Risiko PT Pertamina (Persero) of the Risk Management Monitoring Committee at PT
pada 2015-2019. Pertamina (Persero) from 2015 to 2019.
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
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100 Company Profile
Tajudin Noor
Komisaris Independen
Independent Commissioner
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Company Profile 101
Warga negara Indonesia, berusia 59 tahun, berdomisili di An Indonesian Citizen, 59 years old, currently residing in
Bogor, Jawa Barat. Bogor, West Java.
Beliau diangkat sebagai Komisaris Independen untuk He was appointed as Independent Commissioner for the
periode pertama berdasarkan keputusan RUPS pada 28 first term based on the AGMS resolution on 28 April 2023,
April 2023, sebagaimana tercantum dalam Akta No. 122 as stated in Deed No. 122 dated 28 April 2023, by Notary
tanggal 28 April 2023 dari Notaris Jose Dima Satria, S.H., Jose Dima Satria, S.H., M.Kn. He has passed the Financial
M.Kn. Beliau telah lulus Uji Kelayakan dan Kepatutan Services Authority (OJK) Fit and Proper Test as per the
(Fit and Proper Test) OJK berdasarkan Keputusan Dewan Decree of the OJK Board of Commissioners
Komisioner OJK No. KEP-6/D.05/2024 tanggal 18 Januari No. KEP-6/D.05/2024 dated 18 January 2024.
2024.
Beliau memperoleh gelar Sarjana Manajemen Ekonomi dari He holds a Bachelor’s degree in Management Economics
Universitas Airlangga pada tahun 1992 dan gelar Magister from Airlangga University (1992) and a Master’s degree
Manajemen dan Bisnis dari Institut Pertanian Bogor pada in Management and Business from the Bogor Agricultural
tahun 2015. Institute (2015).
Beliau memiliki berbagai sertifikasi, antara lain Coaching His qualifications include several certifications, such as
the Culture Leader (2000) yang diselenggarakan oleh Coaching the Culture Leader (2000) by PT HRD Indonesia,
PT HRD Indonesia, Organizing Job Analysis for Hay System Organizing Job Analysis for Hay System (2003) by PT
(2003) yang diselenggarakan oleh PT Bina Kompetensia Bina Kompetensia Pesona, Quality Management System
Pesona, Quality Management System (2015) oleh PT (2015) by PT BSI Group Indonesia, the Global Executive
BSI Group Indonesia, Global Executive Development Development Program (2016-2017) by the National
Program (2016-2017) yang diselenggarakan oleh National University of Singapore, and ISO 31000:2018 Risk
University of Singapore, serta Sertifikasi Manajemen Management Certification (2023) by Widya Dharma Artha,
Risiko ISO 31000:2018 (2023) dari Widya Dharma Artha, and Risk Management Certification under the Qualified Risk
dan Sertifikasi Manajemen Risiko skema Qualified Risk Governance Professional (QRGP) scheme issued by the
Governance Professional (QRGP) yang dikeluarkan oleh National Professional Certification Agency (BNSP) in 2023.
Badan Nasional Sertifikasi Profesi (BNSP) tahun 2023.
Karir beliau dimulai di PT Pertamina (Persero) pada tahun He began his career at PT Pertamina (Persero) in 1993,
1993, dengan berbagai jabatan. Beliau menjabat sebagai where he held various positions. He held Vice President of
Vice President Treasury di PT Pertamina Geothermal Energy Treasury PT Pertamina Geothermal Energy (2015-2017), PT
(2015-2017), Direktur Keuangan & Business Support Pertamina Lubricants as Director of Finance & Business
di PT Pertamina Lubricants (2017-2018), dan Direktur Support (2017-2018), and PT Pertamina Patra Niaga
Administrasi & Keuangan di PT Pertamina Patra Niaga as Director of Administration & Finance (2018-2019).
(2018-2019). Selain itu, beliau juga menjabat sebagai Additionally, he served as Commissioner at PT Pertamina
Komisaris di PT Pertamina International Timor (2018-2020) International Timor (2018-2020) and PT Pertamina
dan PT Pertamina International Shipping (2019-2020). International Shipping (2019- 2020). He also held key roles
Beliau juga memegang peran penting di PT Pertamina at PT Pertamina (Persero), including Corporate Secretary
(Persero), antara lain sebagai Sekretaris Perusahaan (2019-2020), Senior Vice President of Human Capital
(2019-2020), Senior Vice President Human Capital (2020- (2020-2022), and Senior Vice President of Logistics
2022), dan Senior Vice President Logistics Integration & Integration & Optimization (2022).
Optimization (2022).
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
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Profil Perusahaan
102 Company Profile
Informasi Mengenai Rangkap Jabatan Anggota
Dewan Komisaris
Information Regarding Concurrent Positions of Members of
The Board of Commissioners
Rangkap Jabatan
Nama Jabatan di Tugu Insurance Concurrent Position
Name Position in Tugu Insurance Di Dalam Tugu Group Di Luar Tugu Group
In Tugu Group Outside Tugu Group
Abdul Ghofar Presiden Komisaris & • Ketua Komite Pemantau Risiko • Dekan Fakultas Ekonomi dan
Komisaris Independen Tugu Insurance (13 Desember Bisnis Universitas Brawijaya (Juni
President Commissioner & 2024-sekarang). 2021-sekarang).
Independent Commissioner Chairman of the Risk Monitoring Dean of the Faculty of Economics
Committee at Tugu Insurance and Business Brawijaya University
(13 December 2024-present). (June 2021-present).
• Ketua Komite Tata Kelola • Anggota Dewan Sertifikasi Chartered
Terintegrasi (13 Desember Accountant, Ikatan Akuntan
2024-sekarang). Indonesia (IAI) (2020-2028).
Chairman of the Integrated Member of the Chartered Accountant
Governance Committee (13 Certification Board, Indonesian
December 2024-present). Institute of Accountants (IAI) (2020-
2028).
• Dosen Jurusan Akuntansi Fakultas
Ekonomi dan Bisnis Universitas
Brawijaya (2002-sekarang).
Lecturer, Department of Accounting,
Faculty of Economics and Business
Brawijaya University (2002-present).
Bagus Agung Komisaris - Senior Vice President Corporate
Rahadiansyah Commissioner Finance, PT Pertamina (Persero)
(2020-sekarang).
Senior Vice President Corporate
Finance of PT Pertamina (Persero)
(2020-present).
Poerwo Tjahjono Komisaris Independen Ketua Komite Audit Tugu Insurance -
Independent Commissioner (1 Januari 2021-sekarang).
Chairman of the Audit Committee
of Tugu Insurance (1 January
2021-present).
Tajudin Noor Komisaris Independen Ketua Komite Nominasi dan -
Independent Commissioner Remunerasi Tugu Insurance
(19 Januari 2024-sekarang).
Chairman of the Nomination
and Remuneration Committee
of Tugu Insurance (19 January
2024-present).
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
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Profil Perusahaan
Company Profile 103
Informasi Mengenai Hubungan Afiliasi Anggota
Dewan Komisaris
Information Regarding Affiliation Relationships of The Board of
Commissioners
Hubungan Keluarga Hubungan Keuangan
Familial Relationship Financial Relationship
Pemegang Pemegang
Dewan Dewan
Nama Saham Saham
Pengawas Pengawas
Name Utama/ Utama/
Direktur Komisaris Syariah Direktur Komisaris Syariah
Pengendali Pengendali
Director Commissioner Sharia Director Commissioner Sharia
Majority/ Majority/
Supervisory Supervisory
Controlling Controlling
Board Board
Shareholders Shareholders
Abdul Ghofar
Bagus Agung
Rahadiansyah
Poerwo
Tjahjono
Tajudin Noor
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
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Profil Perusahaan
104 Company Profile
Profil Direksi
Board of Directors’ Profiles
Perubahan dalam Komposisi Direksi
Changes in the Board of Directors Composition
Sebelum RUPST Sejak RUPST 29 April 2025
Nama 29 April 2025 s.d. 31 December 2025 Keterangan
Name Prior AGMS 29 April Since AGMS 29 April 2025 Remarks
2025 until 31 December 2025
Adi Pramana Presiden Direktur Diangkat sebagai Presiden Direktur berdasarkan
President Director keputusan RUPS tanggal 29 April 2025. Beliau
telah lulus penilaian Kemampuan dan Kepatutan
Otoritas Jasa Keuangan (OJK) berdasarkan
keputusan Dewan Komisioner No. KEP-
61/D.05/2025.
Appointed as President Director based on
the resolution of the General Meeting of
Shareholders dated 29 April 2025. He has
passed the Fit and Proper Test conducted by the
Financial Services Authority (OJK) pursuant to
the decision of the Board of Commissioners No.
KEP-61/D.05/2025.
Fitri Azwar Direktur Keuangan & Diangkat sebagai Direktur Keuangan & Layanan
Layanan Korporat Korporat berdasarkan keputusan RUPS tanggal
Finance & Corporate 29 April 2025. Beliau telah lulus penilaian
Services Director Kemampuan dan Kepatutan Otoritas Jasa
Keuangan (OJK) berdasarkan keputusan Dewan
Komisioner No. KEP-64/D.05/2025.
Appointed as Finance & Corporate Services
Director based on the resolution of the General
Meeting of Shareholders dated 29 April 2025.
She has passed the Fit and Proper Test
conducted by the Financial Services Authority
(OJK) pursuant to the decision of the Board of
Commissioners No. KEP-64/D.05/2025.
Ery Widiatmoko Direktur Pemasaran Direktur Pemasaran Asuransi -
Asuransi Insurance Marketing Director
Insurance Marketing
Director
Edi Yoga Prasetyo Direktur Kepatuhan & Direktur Kepatuhan & -
Manajemen Risiko Manajemen Risiko
Director of Compliance Director of Compliance &
& Risk Management Risk Management
Fadlil Iswahyudi Direktur Teknik Diangkat sebagai Direktur Teknik berdasarkan
Technical Director keputusan RUPS tanggal 29 April 2025. Beliau
telah lulus penilaian Kemampuan dan Kepatutan
Otoritas Jasa Keuangan (OJK) berdasarkan
keputusan Dewan Komisioner No. KEP-
63/D.05/2025.
Appointed as Technical Director based on
the resolution of the General Meeting of
Shareholders dated 29 April 2025. He has
passed the Fit and Proper Test conducted by the
Financial Services Authority (OJK) pursuant to
the decision of the Board of Commissioners No.
KEP-63/D.05/2025.
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
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Profil Perusahaan
Company Profile 105
Sebelum RUPST Sejak RUPST 29 April 2025
Nama 29 April 2025 s.d. 31 December 2025 Keterangan
Name Prior AGMS 29 April Since AGMS 29 April 2025 Remarks
2025 until 31 December 2025
Tatang Hurhidayat Presiden Direktur Tidak lagi menjabat sebagai Presiden Direktur
President Director sejak ditutupnya RUPST 29 April 2025.
No longer serves as President Director since the
closing of the AGMS on 29 April 2025.
Emil Hakim Direktur Keuangan & Tidak lagi menjabat sebagai Direktur Keuangan
Layanan Korporat & Layanan Korporat sejak ditutupnya RUPST 29
Finance & Corporate April 2025.
Services Director No longer serves as Finance & Corporate
Services Director since the closing of the AGMS
on 29 April 2025.
Sudarlin Direktur Teknik Tidak lagi menjabat sebagai Direktur Teknik sejak
Technical Director ditutupnya RUPST 29 April 2025.
No longer serves as Technical Director since the
closing of the AGMS on 29 April 2025.
Dengan demikian, Anggota Direksi Tugu Insurance per 31 Therefore, the members of the Tugu Insurance’s Board of
Desember 2025 adalah sebagai berikut: Directors as of 31 December 2025 are as follows:
Nama Jabatan
Name Position
Adi Pramana Presiden Direktur
President Director
Fitri Azwar Direktur Keuangan & Layanan Korporat
Finance & Corporate Services Director
Ery Widiatmoko Direktur Pemasaran Asuransi
Insurance Marketing Director
Edi Yoga Prasetyo Direktur Kepatuhan & Manajemen Risiko
Director of Compliance & Risk Management
Fadlil Iswahyudi Direktur Teknik
Technical Director
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
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Profil Perusahaan
106 Company Profile
Adi Pramana
Presiden Direktur
President Director
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
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Profil Perusahaan
Company Profile 107
Seorang Warga Negara Indonesia, berusia 50 tahun, An Indonesian citizen, 50 years old, domiciled in Jakarta,
berdomisili di Jakarta, Indonesia. Indonesia.
Diangkat sebagai Presiden Direktur berdasarkan keputusan He was appointed as President Director based on the
Rapat Umum Pemegang Saham Tahunan (RUPST) tanggal resolution of the Annual General Meeting of Shareholders
29 April 2025, yang tercantum dalam Akta No. 67, (AGMS) dated 29 April 2025, as recorded in Deed No. 67,
tertanggal 27 Mei 2025 oleh Notaris Mala Mukti, S.H., dated 27 May 2025, by Notary Mala Mukti, S.H., L.L.M.
L.L.M. di Jakarta Selatan. Beliau telah lulus Uji Kelayakan in South Jakarta. He successfully passed the OJK Fit and
dan Kepatutan OJK berdasarkan Keputusan Dewan Proper Test, as stated by the Decree of the OJK Board of
Komisioner OJK No. KEP-61/D.05/2025, tertanggal 4 Juli Commissioners No. KEP-61/D.05/2025 dated 4 July 2025.
2025.
Adi Pramana merupakan lulusan Sarjana Teknik Mesin Adi Pramana holds a Bachelor’s degree in Mechanical
dari Universitas Indonesia pada tahun 1998. Mengawali Engineering from Universitas Indonesia in 1998. He began
karier profesionalnya di PT Reasuransi Internasional his professional career at PT Reasuransi Internasional
Indonesia pada tahun 1999, beliau meniti perjalanan Indonesia in 1999 and subsequently progressed through
karier melalui berbagai posisi strategis, antara lain sebagai various strategic positions, including serving as Chief
Chief Underwriter Non-Life pada periode 2008-2013 dan Underwriter Non-Life from 2008 to 2013 and Director of Life
Direktur Reasuransi Jiwa pada 2013-2014. Kepemimpinan Reinsurance from 2013 to 2014. His solid and significant
dan kinerjanya yang solid dan signifikan kemudian leadership and outstanding performance later led to his
mengantarkannya pada posisi Direktur Utama perusahaan appointment as President Director of the company for the
tersebut pada tahun 2014-2015. 2014–2015 period.
Selanjutnya, Adi Pramana melanjutkan karier di PT Adi Pramana then continued his career at PT Reasuransi
Reasuransi Indonesia Utama dengan menjabat sebagai Indonesia Utama, initially serving as Director of Engineering
Direktur Teknik dan Pengembangan pada periode 2015- and Development from 2015 to 2018, before being
2018, sebelum dipercaya mengemban peran sebagai entrusted with the role of Director of Development, Risk
Direktur Pengembangan, Manajemen Risiko, dan Kepatuhan Management, and Compliance starting in 2018.
sejak tahun 2018.
Pada tahun yang sama, Adi Pramana kemudian dipercaya In the same year, Adi Pramana was then entrusted to serve
untuk menjabat sebagai Presiden Direktur PT Tugu as President Director of PT Tugu Reasuransi Indonesia
Reasuransi Indonesia (TuguRe) hingga 2023. Dan sejak (TuguRe) until 2023. And since April 2025, he joined
April 2025, beliau bergabung dengan PT Asuransi Tugu PT Asuransi Tugu Pratama Indonesia Tbk as President
Pratama Indonesia Tbk sebagai Presiden Direktur. Director. This experience further strengthened his expertise
Pengalaman tersebut semakin memperkuat keahliannya in leadership based on innovation, insurance portfolio
dalam kepemimpinan berbasis inovasi, pengelolaan management, integrated risk management, and the
portofolio dalam perasuransian, manajemen risiko implementation of good corporate governance principles.
terintegrasi, serta penerapan prinsip tata kelola perusahaan
yang baik.
Adi Pramana memiliki sertifikasi sebagai berikut: Adi Pramana holds the following professional certifications:
Jenis Ketrampilan Keterangan
No.
Skill Type Remarks
1 Ahli Tata Kelola Risiko Terintegrasi (CRGP) BNSP - LSPMR, Maret 2024 | March 2024
Certified Risk Governance Professional (CRGP)
2 Pelatihan Asesor Kompetensi BNSP - LSPMR, Maret 2024 | March 2024
Competency Assessor Training
3 Certificate of Achievement-AI Transforming Fraud Prevention & Detection Chartered Insurance Istitute (CII), 30 April 2025
4 LSP AAUI BNSP-Pelatihan Asesor Kompetensi, April 2025 LSP AAUI, 23-26 April 2026
LSP AAUI BNSP-Competency Assessor Training, April 2025
5 Certified Islamic Insurance Specialist - Intermediate Level IIS in cooperation with ICDIF - LPPI, Mei 2011 |
May 2011
6 Sertifikat Kompetensi Insurance Risk Management - Jenjang LSP AAUI, 28 Agustus 2025 | August 2025
Kualifikasi 7 Bidang Pereasuransian
Certificate of Competence in Insurance Risk Management – Level 7
Qualification in Reinsurance
7 CII Level 6 Advanced Diploma in Insurance The Chartered Insurance Institute valid until 2026
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
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Profil Perusahaan
108 Company Profile
Fitri Azwar
Direktur Keuangan & Layanan Korporat
Finance & Corporate Services Director
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
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Profil Perusahaan
Company Profile 109
Seorang Warga Negara Indonesia, berusia 49 tahun, An Indonesian citizen, aged 49, domiciled in Jakarta,
berdomisili di Jakarta, Indonesia. Indonesia.
Diangkat sebagai Direktur Keuangan & Layanan Korporat Appointed as Finance & Corporate Services Director
berdasarkan keputusan Rapat Umum Pemegang Saham based on the resolution of the Annual General Meeting of
Tahunan (RUPST) tanggal 29 April 2025, yang tercantum Shareholders (AGMS) held on 29 April 2025, as stated
dalam Akta No. 67, tertanggal 27 Mei 2025 oleh Notaris in Deed No. 67 dated 27 May 2025, drawn up before
Mala Mukti, S.H., L.L.M. di Jakarta Selatan. Beliau telah Notary Mala Mukti, S.H., L.L.M. in South Jakarta. She has
lulus Uji Kelayakan dan Kepatutan OJK berdasarkan Surat passed the Fit and Proper Test conducted by the Financial
OJK No. KEP-64/D.05/2025, tertanggal 14 Juli 2025. Services Authority (OJK) pursuant to OJK Decree No. KEP-
64/D.05/2025 dated 14 July 2025.
Beliau menyelesaikan pendidikan Sarjana Ekonomi (S.E.) She obtained a Bachelor’s degree in Economics (S.E.)
di bidang Manajemen dari Universitas Andalas pada majoring in Management from Andalas University in 1998
tahun 1998 dan memperoleh gelar Magister Manajemen and a Master’s degree in Management (M.M.) from the
(M.M.) dari Universitas Indonesia pada tahun 2001. Fitri University of Indonesia in 2001. Fitri Azwar has more than
Azwar memiliki pengalaman lebih dari dua dekade di two decades of experience within the Pertamina Group, with
lingkungan Pertamina Group, dengan rekam jejak yang a consistent track record in managing strategic financial
konsisten dalam pengelolaan fungsi keuangan strategis functions at both corporate and subsidiary levels. She
pada tingkat korporasi dan entitas anak. Kariernya dimulai began her career in 2001 at the Finance Directorate of PT
pada tahun 2001 di Direktorat Keuangan PT Pertamina Pertamina (Persero) and has since undertaken various roles
(Persero) dan berkembang melalui berbagai penugasan related to strengthening financial governance, managing
yang berkaitan dengan penguatan tata kelola keuangan, funding and liquidity, as well as planning and executing
pengelolaan pendanaan dan likuiditas, serta perencanaan corporate financing initiatives. Throughout her career, she
dan pelaksanaan inisiatif pembiayaan korporasi. Sepanjang has been entrusted with strategic roles supporting financial
perjalanan kariernya, beliau dipercaya untuk menjalankan decision-making, risk management, and long-term value
peran strategis yang mendukung pengambilan keputusan creation.
keuangan, manajemen risiko, dan penciptaan nilai jangka
panjang bagi perusahaan.
Pada tahun 2019 sampai 2022 Fitri Azwar mendapat From 2019 to 2022, Fitri Azwar served as Finance
penugasan sebagai Direktur Keuangan di PT Pertamina Director at PT Pertamina Training & Consulting. She was
Training & Consulting. Kemudian, Fitri dipercaya untuk later appointed as VP Financing & Treasury at PT Kilang
mengemban tanggung jawab sebagai VP Financing & Pertamina Internasional for the period of 2024-2025,
Treasury di PT Kilang Pertamina Internasional pada tahun further reinforcing her position as a seasoned professional
2024-2025, memperkuat posisinya sebagai profesional in financial management within the energy sector. With this
berpengalaman dalam pengelolaan keuangan di sektor background, Fitri Azwar possesses strong competencies in
energi. Dengan latar belakang tersebut, Fitri Azwar corporate finance, risk management, strategic financing,
sebagai profesional memiliki kompetensi yang kuat dalam as well as transformation and governance enhancement,
pengelolaan keuangan korporasi, manajemen risiko, particularly within the energy sector and state-owned
pembiayaan strategis, serta transformasi dan penguatan enterprises. Her experience and leadership serve as
tata kelola, khususnya di sektor energi dan BUMN. valuable assets in supporting sustainable business
Pengalaman dan kepemimpinannya menjadi modal penting performance and delivering long-term value to stakeholders.
dalam mendukung kinerja perusahaan secara berkelanjutan
dan bernilai tambah bagi para pemangku kepentingan.
Fitri Azwar memiliki sertifikasi sebagai berikut: Fitri Azwar holds the following professional certifications:
Jenis Ketrampilan Keterangan
No.
Skill Type Remarks
1 Merger, Acquisition & Strategic Alliances Pertamina Training & Consulting, 2022
2 ESG Financing untuk Strategic Initiative Proyek Infrastruktur PT Kilang Pertamina Internasional, Direktorat
ESG-Driven Financing for Strategic Infrastructure Initiatives Project Infrastructure, 2025
3 Continuing Professional Development Certificate: Understand the legal, Chartered Insurance Institute, Februari 2025
economic, and international trade aspects of marine insurance; identify | February 2025
risks in various marine cargo insurance classes; grasp coverage for each
class; and comprehend the claims process.
4 Risk Management - Qualification Level 5: Capital markets Sector, Risk BNSP, Maret 2025 | March 2025
Management Subsector
5 Investment Strategies and Portfolio Management Training The Indonesia Capital Market Institute,
November 2025
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Profil Perusahaan
110 Company Profile
Ery Widiatmoko
Direktur Pemasaran Asuransi
Insurance Marketing Director
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
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Profil Perusahaan
Company Profile 111
Seorang Warga Negara Indonesia, saat ini berusia 60 An Indonesian citizen, currently 60 years old, residing in
tahun, berdomisili di Bogor, Jawa Barat, Indonesia. Bogor, West Java, Indonesia.
Beliau dipercaya kembali menjabat sebagai Direktur He was reappointed as Insurance Marketing Director at
Pemasaran Asuransi di Tugu Insurance untuk masa jabatan Tugu Insurance for a second term based on the resolution
kedua berdasarkan keputusan Rapat Umum Pemegang of the Annual General Meeting of Shareholders (AGMS)
Saham Tahunan (RUPST) pada 28 April 2023, yang tercatat on 28 April 2023, as recorded in Deed No. 123, dated 28
dalam Akta No. 123, tertanggal 28 April 2023 oleh Notaris April 2023, by Notary Jose Dima Satria, S.H., M.Kn., in
Jose Dima Satria, S.H., M.Kn. di Jakarta. Beliau berhasil Jakarta. He successfully passed the Fit and Proper Test
lulus Penilaian Kemampuan dan Kepatutan OJK, yang by the Financial Services Authority (OJK), as stated in the
tercantum dalam keputusan Dewan Komisioner OJK No. Decree of the OJK Board of Commissioner No. Kep-59/
Kep-59/KDK.05/2020, tertanggal 23 September 2020. KDK.05/2020, dated 23 September 2020.
Beliau memperoleh gelar Sarjana Teknik Geologi dari He earned his bachelor’s degree in Geological Engineering
Universitas Pembangunan Nasional Veteran Yogyakarta from the Veteran Yogyakarta Pembangunan University
(UPN) pada tahun 1991. Selain itu, beliau juga aktif (UPN) in 1991. Additionally, he participated in executive
mengikuti program pendidikan eksekutif di Prasetiya Mulya educational programs at Prasetiya Mulya Business School
Business School Executive Learning Institute (ELI) dalam Executive Learning Institute (ELI) in Financial Management,
bidang Manajemen Keuangan, Manajemen Strategis, dan Strategic Management, and General Business Management
Manajemen Umum dari tahun 2012 hingga 2013. from 2012 to 2013.
Sebelum bergabung dengan Tugu Insurance sebagai Chief Before joining Tugu Insurance as Chief Network & Retail
Network & Retail Business (Deputy Director) pada 25 April Business (Deputy Director) on 25 April 2020, he had start
2020, beliau memulai kariernya di PT Asuransi Astra Buana career at PT Asuransi Astra Buana since 1992, with his last
sejak tahun 1992, dengan posisi terakhir sebagai Executive position as Executive Vice President (Retail Business) from
Vice President (Retail Business) dari 2018 hingga 2020. 2018 to 2020.
Selama kariernya, beliau berhasil meraih berbagai Throughout his career, he has achieved various awards,
penghargaan, salah satunya adalah Astra International including the Astra International Award in the ‘Outstanding
Award untuk kategori “Outstanding Effort as Creative Value Effort as Creative Value Chain Innovator’ category
Chain Innovator” pada tahun 2015. Selain itu, berbagai in 2015. In addition, he has also achieved various
pencapaian juga telah diraihnya selama menjabat sebagai achievements during his tenure as Chief Network & Retail
Chief Network & Retail Business (Deputy Director) di Business (Deputy Director) at PT Asuransi Tugu Pratama
PT Asuransi Tugu Pratama Indonesia Tbk terutama dalam Indonesia Tbk, especially in the development of retail and
pengembangan bisnis ritel serta infrastruktur, mulai dari infrastructure businesses, starting from the development of
pengembangan jaringan distribusi ritel, contact center, retail distribution networks, contact centers, to emergency
sampai layanan emergency road assistance bagi pelanggan road assistance services for Tugu Insurance customers.
Tugu Insurance.
Ery Widiatmoko memiliki sertifikasi sebagai berikut: Ery Widiatmoko holds the following certifications:
Jenis Ketrampilan Keterangan
No.
Skill Type Remarks
1 Boost Organization Reputation Through Storytelling IRMAPA, September 2023
2 Protecting Your Organization Reputation During Crisis Through Communication IRMAPA, September 2023
3 ISO 27001 Mengenai Sistem Manajemen Keamanan Informasi (SMKI) dan ISO 37001 Oktober 2023 | October
Mengenai Sistem Manajemen Anti Penyuapan (SMAP) 2023
ISO 27001 for Information Security Management System (ISMS) and ISO 37001 for Anti-
Bribery Management System (ABMS)
4 Sosialisasi dan Pelatihan Implementasi Strategy and Service Blue Print Untuk Manajemen Tugu Institute, Agustus
Strategy and Service Blueprint Implementation Training for Management 2024 | August 2024
5 Qualified Risk Governance Professional (QRGP) BNSP, Maret 2025 | March
2025
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
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Profil Perusahaan
112 Company Profile
Edi Yoga Prasetyo
Direktur Kepatuhan & Manajemen Risiko
Director of Compliance & Risk Management
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
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Profil Perusahaan
Company Profile 113
Seorang Warga negara Indonesia, saat ini berusia 54 tahun, An Indonesian citizen, currently 54 years old, residing in
berdomisili di Tangerang, Banten, Indonesia. Tangerang, Banten, Indonesia.
Beliau diangkat sebagai Direktur Kepatuhan & Manajemen He was appointed as Director of Compliance & Risk
Risiko berdasarkan keputusan Rapat Umum Pemegang Management based on the resolution of the Annual General
Saham Tahunan (RUPST) pada 28 April 2023, yang tercatat Meeting of Shareholders (AGMS) on 28 April 2023, as
dalam Akta No. 123, tertanggal 28 April 2023 oleh Notaris documented in Deed No. 123, dated 28 April 2023, by
Jose Dima Satria, S.H., M.Kn. di Jakarta. Beliau berhasil Notary Jose Dima Satria, S.H., M.Kn. in Jakarta.
lulus Tes Kemampuan dan Kepatutan OJK sesuai dengan He successfully passed the OJK Fit and Proper Test as
keputusan Dewan Komisioner OJK No. KEP-5/D.05/2024, of the Decree of the OJK Board of Commissioner
tertanggal 18 Januari 2024. No. KEP-5/D.05/2024, dated 18 January 2024.
Beliau memperoleh gelar Sarjana Ekonomi Sosial Pertanian He earned a Bachelor’s degree in Agricultural Social
dari Institut Pertanian Bogor pada tahun 1995, kemudian Economics from Bogor Agricultural University in 1995, later
mendapat gelar Magister Management dan Bisnis di School obtained a Master’s degree in Management and Business
of Business Institut Pertanian Bogor pada 2024, serta from the School of Business, Bogor Agricultural University,
menyelesaikan Program Mini Magister Hukum dari Fakultas in 2024, and completed the Mini Master of Law Program
Hukum Universitas Gadjah Mada (UGM) di tahun yang from the Faculty of Law, Gadjah Mada University (UGM) in
sama. the same year.
Dengan pengalaman yang kaya dan beragam di industri With rich and diverse experience in the insurance and
asuransi dan perbankan selama 29 tahun, Edi Yoga banking industry for 29 years, Edi Yoga Prasetyo started his
Prasetyo memulai karirnya di PT Asuransi AIG Lippo career at PT Asuransi AIG Lippo (formerly PT Asuransi Lippo
(sebelumnya PT Asuransi Lippo Life) dari 1995 hingga Life) from 1995 to 2003, with his last position as Head
2003, dengan jabatan terakhir sebagai Kepala Departemen of Product Development Department. He then continued
Pengembangan Produk. Beliau kemudian melanjutkan his career at PT Asuransi CIGNA as Branch Sales Manager
kariernya di PT Asuransi CIGNA sebagai Manajer Penjualan (2003-2004), Citibank NA as Retail Banking Manager –
Cabang (2003-2004), Citibank NA sebagai Manajer Retail Global Consumer Group (2004-2006), and PT Bank Lippo
Banking – Global Consumer Group (2004-2006), dan Tbk as Program Officer for Total Quality Management (TQM)
PT Bank Lippo Tbk sebagai Program Officer Total Quality (2006-2008).
Management (TQM) (2006-2008).
Selanjutnya, beliau bekerja di PT Bank BTPN Tbk sebagai Subsequently, he worked at PT Bank BTPN Tbk as Head of
Kepala Departemen Manajemen Penjualan & Dukungan Sales Management & Support Department (2008-2011)
(2008-2011), dan di PT Asuransi Allianz Life Indonesia and at PT Asuransi Allianz Life Indonesia as Deputy CEO of
sebagai Wakil Direktur Utama Syariah (2011-2022). Sharia (2011-2022). He then served as Director at PT LSP
Beliau kemudian menjabat sebagai Direktur di PT LSP Perasuransian Syariah (2022-2023) and as Commissioner
Perasuransian Syariah (2022-2023) dan menjabat sebagai at PT Synergy Risk Management Consultants (2023-2024).
Komisaris di PT Synergy Risk Management Consultants
(2023-2024).
Edy Yoga Prasetyo memiliki sertifikasi sebagai berikut: Edi Yoga Prasetyo holds the following certifications:
Jenis Ketrampilan Keterangan
No.
Skill Type Remarks
1 Manajemen Risiko LSP MKS (2023-2026)
Risk Management
2 Program Pendidikan Mini Magister Hukum Pertamina Fakultas Hukum Universitas Gadjah Mada &
Pertamina Mini Master’s Program in Law Pertamina, 2024
Faculty of Law, University of Gadjah Mada &
Pertamina, 2024
3 Profesi Asuransi Syariah tingkat Ajun Ahli Associate of the Islamic Insurance Society, 2024
Sharia Insurance Professional Certification-Associate Expert Level
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
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Profil Perusahaan
114 Company Profile
Fadlil Iswahyudi
Direktur Teknik
Technical Director
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
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Profil Perusahaan
Company Profile 115
Seorang Warga Negara Indonesia, berusia 55 tahun, An Indonesian citizen, aged 55 years, domiciled in
berdomisili di Tangerang, Banten, Indonesia. Tangerang, Banten, Indonesia.
Beliau diangkat sebagai Direktur Teknik berdasarkan He was appointed as Technical Director based on the
keputusan Rapat Umum Pemegang Saham Tahunan resolution of the Annual General Meeting of Shareholders
(RUPST) tanggal 29 April 2025, yang tercantum dalam (AGMS) dated 29 April 2025, as recorded in Deed No.
Akta No. 67, tertanggal 27 Mei 2025 oleh Notaris Mala 67, dated 27 May 2025, by Notary Mala Mukti, S.H.,
Mukti, S.H., L.L.M. di Jakarta Selatan. Beliau telah lulus Uji L.L.M. in South Jakarta. He successfully passed the OJK
Kelayakan dan Kepatutan OJK berdasarkan Surat OJK No. Fit and Proper Test, as stated by OJK Letter No. KEP-
KEP-63/D.05/2025, tertanggal 14 Juli 2025. 63/D.05/2025, dated on 14 July 2025.
Beliau memperoleh gelar Sarjana Teknik jurusan Teknik He obtained a Bachelor’s degree in Engineering, majoring
Perkapalan dari Institut Teknologi Sepuluh Nopember pada in Naval Architecture, from Institut Teknologi Sepuluh
tahun 1997. Nopember in 1997.
Fadlil Iswahyudi memiliki pengalaman lebih dari dua Fadlil Iswahyudi has more than two decades of experience
dekade di bidang asuransi. Karirnya bermula dari Kantor in the insurance sector. He began his professional journey
Cabang Tugu Insurance di Surabaya sampai dengan at the Tugu Insurance Branch Office in Surabaya before
menjabat sebagai Overseas & Treaty Sr. Manager di Tugu serving as Overseas & Treaty Senior Manager at Tugu
Insurance Co. Ltd, Hong Kong pada 2009-2014. Kariernya Insurance Co. Ltd, Hong Kong from 2009 to 2014. His
kemudian berlanjut sebagai Reinsurance Group Head di career then continued as Reinsurance Group Head at Tugu
Tugu Insurance (2014-2020). Kontribusi Fadlil di industri Insurance from 2014 to 2020. Fadlil’s contributions to the
asuransi kembali disalurkan dengan memegang posisi insurance industry were further strengthened through his
sebagai Direktur Teknik PT Tugu Reasuransi Indonesia appointment as Director of Technical at PT Tugu Reasuransi
(2021-2024). Indonesia from 2021 to 2024.
Sebelum menjabat sebagai Direktur Teknik di Tugu Prior to serving as Technical Director at Tugu Insurance,
Insurance, Fadlil mengemban tanggung jawab sebagai Fadlil held the position of Claim Group Head at Tugu
Claim Group Head di Tugu Insurance (2024-2025) yang Insurance from 2024 to 2025, demonstrating his
membuktikan dedikasi, kompetensi, dan tanggung jawabnya dedication, competence, and strong sense of responsibility
kepada perusahaan. to the Company.
Fadlil Iswahyudi memiliki sertifikasi sebagai berikut: Fadlil Iswahyudi holds the following professional
certifications:
Jenis Ketrampilan Keterangan
No.
Skill Type Remarks
1 Managing Environmental, Social and Governance Risks in Insurance AAMAI, Maret 2022 | March 2022
Business
2 Privacy and Data Protection Legal Framework & Implementation In Tugu Institute, Agustus 2025 | August 2025
Insurance Industry
3 Awareness ISO37001 – SMAP Tugu Institute, September 2025
4 Sertifikasi Manajemen Risiko (RMAC) AAUI, November 2025
Risk Management Certification (RMAC)
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
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116 Company Profile
Informasi Mengenai Rangkap Jabatan Anggota Direksi
Information Regarding Concurrent Positions of Members of The Board of
Directors
Rangkap Jabatan
Nama Jabatan di Tugu Insurance Concurrent Position
Name Position in Tugu Insurance Di Dalam Tugu Group Di Luar Tugu Group
Inside Tugu Group Outside Tugu Group
Adi Presiden Direktur - -
Pramana President Director
Fitri Azwar Direktur Keuangan & - -
Layanan Korporat
Finance & Corporate
Services Director
Ery Widiatmoko Direktur Pemasaran Asuransi Komisaris PT Tugu Pratama Interindo -
Insurance Marketing Director (September 2023-sekarang).
Commissioner of PT Tugu Pratama
Interindo (September 2023-present).
Edi Yoga Prasetyo Direktur Kepatuhan & Direktur Tugu Insurance Company -
Manajemen Risiko Limited (Februari 2025-sekarang).
Director of Compliance & Director Tugu Insurance Company
Risk Management Limited (February 2025-present).
Fadlil Iswahyudi Direktur Teknik - -
Technical Director
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Informasi Mengenai Hubungan Afiliasi Anggota Direksi
Information Regarding Affiliation Relationships of The Board of Directors
Members
Hubungan Keluarga Hubungan Keuangan
Familial Relationship Financial Relationship
Pemegang Pemegang
Dewan Dewan
Nama Saham Saham
Pengawas Pengawas
Name Utama/ Utama/
Direktur Komisaris Syariah Direktur Komisaris Syariah
Pengendali Pengendali
Director Commissioner Sharia Director Commissioner Sharia
Majority/ Majority/
Supervisory Supervisory
Controlling Controlling
Board Board
Shareholders Shareholders
Adi Pramana
Fitri Azwar
Ery
Widiatmiko
Edi Yoga
Prasetyo
Fadlil
Iswahyudi
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118 Company Profile
Sumber Daya Manusia
Human Resource
Tugu Insurance berkomitmen untuk memberikan Tugu Insurance is committed to providing equal
kesempatan yang setara dalam mengelola sumber opportunities in managing human resources, including
daya manusia, termasuk dalam hal perekrutan, tanpa recruitment, without discrimination based on gender, social
membedakan gender, kelas sosial, etnis, atau ras. Prinsip class, ethnicity, or race. This principle of equality extends
kesetaraan ini juga diterapkan dalam penilaian karyawan, to employee evaluations, ensuring that all employees,
sehingga setiap karyawan, tanpa memandang gender, regardless of gender, have equal opportunities for
memiliki kesempatan yang sama untuk mendapatkan promotion.
promosi.
Jumlah dan Komposisi Karyawan
Employee Headcount
Pada 31 Desember 2025, Tugu Insurance mempekerjakan As of 31 December 2025, Tugu Insurance employed 445
445 karyawan, yang mengalami penyesuaian sebesar employees, reflecting an experienced an adjustment 5,4%
5,4% dibandingkan dengan total 469 karyawan pada compared to the total of 469 employees in 2024. The
2024. Perusahaan menerapkan kebijakan non-diskriminasi company upholds a policy of non-discrimination based
berdasarkan gender, ras, agama, etnis, atau kelas sosial on gender, race, religion, ethnicity, or social class across
di semua tingkat karyawan dan manajemen, termasuk all levels of employees and management, including in
dalam perekrutan, remunerasi, dan sistem promosi. Tugu recruitment, remuneration, and promotion systems. Tugu
Insurance memberikan kesempatan yang setara kepada Insurance offers equal opportunities to both male and
karyawan pria dan wanita. Namun, karena sifat pekerjaan, female employees. However, due to the nature of the work,
lokasi geografis, dan karakteristik bisnis Tugu Insurance, geographical location, and the business characteristics of
karyawan pria cenderung lebih dominan. Tugu Insurance, male employees tend to be more prevalent.
Rincian jumlah karyawan Tugu Insurance berdasarkan The breakdown of Tugu Insurance employees by gender,
gender, posisi, usia, tingkat pendidikan, dan status position, age, education level, and employment status is as
pekerjaan adalah sebagai berikut. follows.
Jumlah dan Komposisi Karyawan Berdasarkan Jenis Kelamin
Number and Composition of Employees Based on Gender
2025 2024
Jenis Kelamin
Gender Jumlah Total Jumlah Total
% %
Total Number Total Number
Laki-laki 274 61,6 290 61,8
Male
Perempuan 171 38,4 179 38,2
Female
Jumlah 445 100,0 469 100,0
Total
Jumlah dan Komposisi Karyawan Berdasarkan Jabatan
Number and Composition of Employees Based on Position
2025 2024
Jabatan
Position Jumlah Jumlah
L/M P/F % L/M P/F %
Total Total
Deputy Director 1 1 2 0,4 1 1 2 0,4
Group Head & VP 16 5 21 4,7 13 4 17 3,6
Pekerja Perbantuan di Anak 5 1 6 1,3 7 1 8 1,7
Perusahaan
Seconded Workers in
Subsidiaries
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2025 2024
Jabatan
Position Jumlah Jumlah
L/M P/F % L/M P/F %
Total Total
Department Head 47 14 61 13,7 45 12 57 12,2
Manajer 16 5 21 4,7 21 6 27 5,8
Manager
Officer 128 76 204 45,8 127 69 196 41,8
Staf 61 69 130 29,2 75 86 161 34,3
Staff
Pelaksana 0 0 0 0 1 0 1 0,2
Implementer
Jumlah 274 171 445 100,0 290 179 469 100,0
Total
Jumlah dan Komposisi Karyawan Berdasarkan Usia
Number and Composition of Employees Based on Age
2025 2024
Usia
Age Jumlah Jumlah
L/M P/F % L/M P/F %
Total Total
21-30 30 46 76 17,1 39 57 96 20,5
31-40 114 85 199 44,7 125 84 209 44,6
41-50 97 34 131 29,4 85 33 118 25,2
≥ 51 33 6 39 8,8 41 5 46 9,8
Jumlah 274 171 445 100,0 290 179 469 100,0
Total
Jumlah dan Komposisi Karyawan Berdasarkan Tingkat Pendidikan
Number and Composition of Employees Based on Education Level
2025 2024
Pendidikan
Education Level Jumlah Jumlah
L/M P/F % L/M P/F %
Total Total
S3 1 1 2 0,4 1 - 1 0,2
Doctoral Degree
S2 52 15 67 15,1 56 15 71 15,1
Master Degree
S1 216 151 367 82,5 226 160 386 82,3
Bachelor Degree
Diploma 4 4 8 1,8 5 4 9 1,9
SMU Sederajat 1 0 1 0,2 2 0 2 0,4
Senior High School
SMP Sederajat 0 0 0 0 0 0 0 0
Junior High School
SD Sederajat 0 0 0 0 0 0 0 0
Elementary School
Jumlah 274 171 445 100,0 290 179 469 100,0
Total
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Jumlah dan Komposisi Karyawan Berdasarkan Status Kepegawaian
Number and Composition of Employees Based on Employment Status
Berdasarkan status kepegawaian, SDM di Tugu Insurance Based on employment status, the human resources at Tugu
dapat dikelompokkan sebagai berikut: Insurance can be grouped as follows:
2025 2024
Status Kepegawaian
Employment Status Jumlah Jumlah
L/M P/F % L/M P/F %
Total Total
Pekerja Waktu Tidak Tertentu 208 121 329 73,9 220 122 342 72,9
(Pekerja Tetap)
Permanent Employees
Pekerja Waktu Tertentu 57 46 103 23,1 61 54 115 24,5
(Pekerja Kontrak)
Contract Employees
Pekerja Perbantuan 4 3 7 1,6 2 2 4 0,9
(PT Pertamina (Persero)
Seconded Employees
(PT Pertamina Persero)
Pekerja yang Diperbantukan di 5 1 6 1,3 7 1 8 1,7
Entitas Anak
Seconded Employees in
Subsidiaries
Jumlah 274 171 445 100,0 290 179 469 100,0
Total
Pengembangan Kompetensi SDM
HR Development
Tugu Insurance memberikan kesempatan yang setara bagi Tugu Insurance offers equal opportunities for all employees
semua karyawan untuk mengikuti program pengembangan to engage in competency development programs that align
kompetensi yang diselenggarakan sesuai dengan kebutuhan with the company’s needs. These programs not only support
perusahaan. Program pengembangan kompetensi ini the company’s performance but also aim to enhance
tidak hanya mendukung kinerja perusahaan, tetapi juga employee capabilities and career growth. Human resource
bertujuan untuk meningkatkan kapasitas karyawan dan development is overseen by the Learning & Development
pengembangan karier. Pengembangan sumber daya Department, which is part of the Human Capital & Services
manusia dikelola oleh Departemen Pembelajaran & Group, and includes the following activities:
Pengembangan yang merupakan bagian dari Grup Human
Capital & Services, dan mencakup kegiatan-kegiatan
berikut:
1. Pelatihan: 1. Training:
• Pelatihan Internal; dan • In-house Training; and
• Pelatihan Publik. • Public Training.
2. Sertifikasi Profesional; 2. Professional Certification;
3. Pembinaan Spiritual dan Krida; 3. Spiritual and Krida Coaching;
4. Rapat Town Hall; dan 4. Town Hall Meetings; and
5. Audiensi Karyawan dengan Dewan Direksi. 5. Employee meetings with the Board of Directors.
1. Training
a. In-house training
Judul Training Jumlah Peserta
No.
Training Title Total Participant
1 Literasi Legal Advisory: Advance Legal Comprehension Seminar 25
2 Health Talk: Pola Hidup Sehat Untuk Mencegah Penyakit Kolesterol, Diabetes & 236
Jantung
3 Tos Forum (Batch 1) - Transforming Insurance Workflows: Strategic Business Process 87
Redefined
4 5 Ways Profit Booster 19
5 Accelerated Leadership Development Program For Kaposs 28
6 Asuransi Suretyship 22
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Judul Training Jumlah Peserta
No.
Training Title Total Participant
7 BoD Sharing Session : Service Strategy & Blueprint 5
8 Intermediate Service Training 2025 - Developing 16
9 IT Literacy Power BI as Data & Business Analytics Tools Batch 1 25
10 IT Literacy Power BI as Data & Business Analytics Tools Batch 2 27
11 Market Capacity & Appetite of Aviation Underwriter 10
12 Masa Persiapan Pensiun Periode 2025-2026 11
13 QRMP 4
14 QRMP Kategori B 4
15 RCC Sertifikasi QCRO Kategori A 1
16 RCC Sertifikasi QCRO Kategori B 5
17 Sertifikasi QCRO 4
18 Service Refreshment Training Untuk Pelaksana 22
19 Service Training Program 2025 : Applying - Frontliner & Back Office (Batch 19) 22
20 Service Training Program 2025 : Applying - Frontliner & Back Office (Batch 20) 23
21 Service Training Program 2025 : Applying - Frontliner (Batch 18) 16
22 Service Training Program 2025 : Leading - Frontliner (Batch 21) 19
23 Service Training Program 2025 : Leading - Frontliner (Batch 22) 16
24 Service Training Program 2025 : Leading - Frontliner (Batch 23) 25
25 Service Training Program 2025 : Shaping (Batch 26) 21
26 Service Training Program 2025 : Supporting - Frontliner (Batch 16) 26
27 Service Training Program 2025 : Supporting - Frontliner (Batch 9) 20
28 Service Training Program 2025: Developing - Back Office & Frontliner (Batch 4) 30
29 Service Training Program 2025: Developing - Back Office & Frontliner (Batch 5) 31
30 Service Training Program 2025: Developing - Back Office (Batch 1) 25
31 Service Training Program 2025: Developing - Back Office (Batch 2) 20
32 Service Training Program 2025: Developing - Back Office (Batch 3) 24
33 Service Training Program 2025: Supporting - Frontliner & Back Office (Batch 13) 19
34 Service Training Program 2025: Supporting - Frontliner (Batch 10) 22
35 Service Training Program 2025: Supporting - Frontliner (Batch 11) 22
36 Service Training Program 2025: Supporting - Frontliner (Batch 6) 16
37 Service Training Program 2025: Supporting - Frontliner (Batch 7) 18
38 Service Training Program 2025: Supporting - Frontliner (Batch 8) 25
39 Memahami dan Mengimplementasikan Growth Mindset dalam Kehidupan Sehari-hari 24
40 Catastrophe and Data Management Underwriter 36
41 Tugu Blockchain 8
42 Marine Hull: Understanding Vessel & Insuring Them 252
43 Internal Auditor ISO 27001:2022 Berdasarkan Standard ISO 19011:2018 10
44 Optimalisasi Kompetensi Tim Melalui Pelatihan Tics MV 192
45 Managing Crisis With Composed and Strategic Communication 25
46 Trade Credit Insurance 11
47 Aspek Akuntansi dan Aktuaria dalam Implementasi PSAK 117 63
48 Aspek Akuntansi dan Aktuaria dalam Implementasi PSAK 117 (Teknik & Marketing) 253
49 Advanced Catastrophe Modelling 27
50 Onshore & Offshore Oil & Gas Production Operation 20
51 Defensive Driving 12
52 Kick Off : Intermediate Service Training Program 2025 & Rangkaian Service Excellence 398
Intermediate Level
53 Perdagangan Karbon Indonesia 47
54 Privacy and Data Protection Legal Framework & Implementation In Insurance Industry 401
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Judul Training Jumlah Peserta
No.
Training Title Total Participant
55 Trade Credit Insurance 21
56 Research & Value Proposition 18
57 Awareness ISO37001 – SMAP 406
58 Peningkatan Pemahaman & Pelaporan Gratifikasi 335
59 Implementasi PSAK 117: Kontrak Asuransi 32
60 Integrity In Action: Strengthening Governance & Managing Procurement Risks 188
61 Budaya Pelayanan Prima untuk Garda Depan 17
62 Leading Continuous Improvement Execution 2
63 Leading Continuous Improvement Strategy 339
64 SAP untuk Tim PMO 5
65 Asuransi Suretyship 126
66 Sosialisasi Kebutuhan Kompetensi Teknis Jabatan (KKTJ) & Training Playbook 115
Direktorat Teknik
67 Sosialisasi Pelindungan Data Pribadi dan Penyusunan RoPA 97
68 Knowledge Management Awareness & Sosialisasi Linkedin Learning 328
69 Sosialisasi Pelaporan Sistem Layanan Informasi Keuangan (SLIK) Untuk Perusahaan 212
Asuransi Umum
70 Release Workflow Memo Melalui Tugu Document Management System (T-DMS) 373
71 Sosialisasi Kebutuhan Kompetensi Teknis Jabatan (KKTJ) & Training Playbook 164
Direktorat Pemasaran Asuransi
72 Sosialisasi Pembaruan Sistem IP-PABX 343
73 Sharing Session: Success Story Implementasi Service Excellence 108
74 Strategi & Peran Nyata Pekerja dalam Implementasi APU PPT & PPPSPM 409
75 Tos Forum (Batch 2) - Marketing Tanpa Batas: Dari Kertas Ke Lapangan 78
76 Tos Forum (Batch 3) - Agak Laen: Dua Warna, Satu Tujuan 147
77 Training Setup GCP 2
78 Tugu Digital Transformation Workshop 2025-2028 36
79 Menguasai Tics Mv: Jelajahi Fitur dan Skenario Lanjutan (2) 18
80 Menguasai Tics Mv: Jelajahi Fitur dan Skenario Lanjutan (3) 42
81 Menguasai Tics Mv: Jelajahi Fitur dan Skenario Lanjutan (4) 8
82 Menguasai Tics Mv: Jelajahi Fitur dan Skenario Lanjutan (5) 32
83 Leadership Training - Creating a High Performance Culture 24
Total 6.795
b. Public training (dalam negeri) b. Public training (Domestics)
Judul Training Jumlah Peserta
No.
Training Title Total Participant
1 Learning Data Governance 1
2 Accounting Foundations (2019) 1
3 Applied AI for Human Resources 1
4 Delivery Tips for Speaking in Public 1
5 Economic Indicators 1
6 Excel For Corporate Finance Professionals 1
7 Excel Quick Tips (2023) 1
8 Excel: Financial Functions in Depth 1
9 Finance for Non-Financial Managers 2
10 Financial Accounting Part 1 1
11 Financial Record Keeping 2
12 Getting Organized for Peak Performance 1
13 How to Design and Deliver Training Programs 1
14 Insurance: Underwriting, Risks, Regulatory, Practices 1
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Judul Training Jumlah Peserta
No.
Training Title Total Participant
15 Leadership Styles, Behaviors, and Approaches 1
16 Lean Six Sigma: Analyze, Improve, and Control Tools 1
17 Lean Six Sigma: Define and Measure Tools 1
18 Learning in the Flow of Work 1
19 Magnetic Public Speaking: How to Engage Your Audience 1
20 Managing Your Personal Finance 1
21 Marketing Strategy Case Studies from Leading Brands 1
22 Mergers & Acquisitions 1
23 Product Management: Customer Development 1
24 Program Mini Magister Hukum 2025 (Legal Clarity In Business & Energy Industry) 1
25 Project Management Foundations: Risk 1
26 Root Cause Analysis: Getting to the Root of Business Problems 1
27 Simplifying Business Process 4
28 Six Sigma Lean White Belt Certification 1
29 Strategic Negotiation 2
30 Strategic Security Leadership: Cultivating Growth, Inclusivity, And Collaboration 1
31 2025 Marsh Aviation Client Training Workshop 1
32 3rd International Cargo Seminar (The Future of Inventory Protection: Innovations in Stock 1
Throughput Insurance)
33 AI-Powered Business Intelligence for Smarter Decision-Making and Growth 3
34 AJG Let's Fly Conference 2025 1
35 Analisis Risiko Konstruksi dan Operasional Pabrik Keramik 1
36 Analisis Risiko Konstruksi Basah atau Wet Risk 3
37 Arah Baru Tata Kelola Privasi Pasca UU Nomor 27/2022 (Perlindungan Data Pribadi) 3
38 Asia Power Forum 3
39 Asuransi Kredit Perdagangan 1
40 Auditor Academy 2
41 Auditor Academy Internal Audit Pertamina Group Triwulan III - Kelas I 1
42 Auditor Academy Internal Audit Pertamina Group Triwulan IV – Kelas I 3
43 Bancassurance Strategy 1
44 Bedah Polis Asuransi EAR | Erection All Risks 1
45 Bedah Polis Asuransi IDI – Inherent Defect Insurance yang sejalan dengan POJK 3
44/2020
46 Bedah Polis Asuransi Public Liability Sesuai dengan CII M96 Liability Insurance yang 2
sejalan dengan POJK 44/2020
47 Benchmarking Implementasi ICOFR Di PT Telkom Indonesia Tbk. dan Sosialisasi Draft 1
Revisi Pedoman ICOFR
48 Boosting Work Solutions With AI & Design Thinking 3
49 Bootcamp Aktuaris Asuransi Umum Tahun 2025 2
50 Branding Lenses: Key Elements, Tech, Entrepreneurship 10
51 Business Analysis: Essential Tools and Techniques 1
52 Business Interruption Claim 1
53 Certified Business Intelligence Analyst 2
54 Certified Digital Marketing (CDM) 3
55 Certified General Insurance 3
56 Collection Insurance 5
57 Cybersecurity: Building Cyber Resilience In A Digital Era 1
58 Data Protection Officer 1
59 Desain Rencana Bisnis 2026 : Proyeksi Laporan Keuangan 2026 1
60 Desain Rencana Bisnis 2026: Proyeksi Laporan Keuangan PSAK 117 1
61 Design Rencana Business 2
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Judul Training Jumlah Peserta
No.
Training Title Total Participant
62 Disclosure Pada Prakteknya 1
63 Diskusi UU Nomor 16 Tahun 2025 Tentang Perubahan Keempat atas UU Nomor 19 2
Tahun 2003
64 Diversity, Equity, Inclusion & Belonging 1
65 Effective Investor Relation in Practice Lv.II 1
66 Effective Problem Solving & Decision Making 1
67 Enhancing Your ERM 1
68 Financial Auditing for Internal Auditors 1
69 Financial Strategy Behind Reinsurance 1
70 HC Management Reporting Sesuai ISO 30414 1
71 Human Capital Readiness in Islamic Insurance Industry 1
72 Implementasi Audit Investigasi dan Audit Forensik Berbasis POJK 12 Tahun 2024 5
(Dengan Studi Kasus)
73 Implementasi Kebijakan dan Praktik Underwriting Perusahaan Asuransi 4
74 Indonesia Rendezvous 2
75 Insurance: Underwriting | Risks | Regulatory | Practices 1
76 Integrasi Contingency Plan & Incident Response untuk Meningkatkan Ketahanan 1
Perusahaan Asuransi
77 Internal Assessor Risk Maturity Assessment batch 2 2
78 Introduction & Aviation Insurance 1
79 Investment Strategies and Portfolio Management 1
80 Keamanan Siber Untuk Industri Asuransi 1
81 Kelangsungan Bisnis di 2025: Pendekatan Risiko Hukum dan Manajemen Kepatuhan 1
82 Kupas Tuntas Pengelolaan PPh Badan dan Overview SPT Terbaru Era Coretax (Batch 4) 1
83 Leadership Development Program Trailblazer Tahun 2025-2026 & Kick Off Program 1
Trailblazer Tahun 2025-2026
84 Leading Through GRC in the Post-Digital Era 2
85 Lean Six Sigma: White Belt Certification an Introduction to DMAIC Methodology 1
86 Marine & Energy Insurance 1
87 Marine Insurance Claims Handling 1
88 Marine Intermediate Course 2025 1
89 Marine Surveyor 1
90 Memahami Klausul-Klausul Asuransi Konstruksi All Risk (CAR) dari Brokers dan 1
Aplikasinya Jika Terjadi Klaim
91 Mengenal dan Memahami Asuransi Seumumnya dari Aspek Hukum dan Praktik di 2
Indonesia
92 Menghadapi Era Baru Perlindungan Data Implementasi UU PDP di Industri Asuransi 1
93 Meniti Maturitas Mengawal Akuntabilitas 3
94 Mental Health & Wellness Exhibition & Conference 4
95 Microsoft Excel Basic to Intermediate 2
96 Microsoft Excel for Data Analysis 4
97 Microsoft Excel Advance 1
98 Navigate Your Business Scenario With the Maestro 1
99 Navigating Geopolitical Threats and Opportunities in the Insurance Industry 1
100 Online Workshop Strategi Mitigasi Komunikasi Krisis & From Crisis to Opportunity 3
101 Pelatihan & Sertifikasi Wakil Manajer Investasi 6
102 Pelatihan Certified General Insurance (CGI) 2
103 Pelatihan Coretax - Insurance Related 2
104 Pelatihan dan Sertifikasi Kompetensi Manajemen Risiko (QRMO) 2
105 Pelatihan dan Sertifikasi Perancang Kontrak (Certified Contract Drafter) 1
106 Pelatihan Internal Assessor Risk Maturity Assessment (RMA) 1
107 Pelatihan Penerapan Program APU PPT & PPPSPM di Sektor Jasa Keuangan 2
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
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Judul Training Jumlah Peserta
No.
Training Title Total Participant
108 Pelatihan Perpajakan AAUI 2
109 Pelatihan Risk Modeling or Better Organization Performance 2
110 Penerapan Akuntansi Instrumen Keuangan Sesuai PSAK 109 1
111 Peran Artificial Intelligence (AI) dalam Industri Asuransi Global Terkini 1
112 Peran Chief Risk Officer (Unit Manajemen Risiko) yang Efektif dalam Membangun 3
Governansi dan Budaya Risiko Korporasi
113 Potensi Emas Subrogasi & Claim Recovery dalam Meminimize Claim dan 1
Meningkatkan Profitabilitas Perusahaan Asuransi (From Loss To Leverage)
114 Practical Problem Solving 1
115 Professional Recognition Program (PRP) For Qualified Internal Auditor (QIA) 1
116 Project Management 2
117 PSAK 117: Pricing Produk 1
118 PSAK 117: Pricing Product 1
119 RCC Sertifikasi QCRO 1
120 Redefining HR Excellence in Digital Sustainable Transition 2
121 Reimagining the Future of Insurance Innovation for Sustainable Future 2
122 Reinsurance Professional Property & Casualty 2 1
123 Rewriting the Rulebook: How AI is Transforming Organizational Compliance 4
124 Risk Engineering Community Event 2025 1
125 Risk Management for Beginners 1
126 Risk Odyssey: Engineering Momentum, Building a Resilient Risk DNA 2
127 Seminar Nasional Internal Audit 1
128 Sertifikasi BNSP Skema Data Scientist 2
129 Sertifikasi Manajemen Risiko RMAC 3
130 Sertifikasi Manajemen Risiko RMC 4
131 Sertifikasi Manajemen Risiko RMGC 2
132 Sertifikasi QCRO 2
133 Sharia Insurance Expert Forum (SIEF) 2025 2
134 Skema Sertifikasi KKNI Bidang Perasuransian Subbidang Pengelolaan Manajemen 2
Risiko Perasuransian - JK 7 - RMAC
135 Smart Financial Map for Growth Business 1
136 Strategi Mengatur Hak dan Kewajiban yang Seimbang antara Pekerja dan Pengusaha 2
dalam Menyikapi Problematika atau Isu-Isu Ketenagakerjaan melalui Jalur Mediasi,
Konsiliasi dan Arbitrase
137 Strategi Meningkatkan Kematangan (Maturitas) Implementasi Manajemen Risiko 5
Sebagai Langkah Mewujudkan Produktivitas dan Kinerja Perusahaan
138 The 8th Indonesian Actuaries Summit 2
139 Tools for Audit Managers 1
140 Training & Sertifikasi Qualified Risk Management Officer (QRMO) 1
141 Transform Talent Indonesia 2025 2
142 Transformasi Organisasi Melalui Budaya Sadar Risiko yang Efektif untuk Mendukung 2
Keberlangsungan Usaha
143 Transisi ISO 37001:2025 3
144 Ujian AAMAI - CGI 001: Prinsip Dasar Asuransi 1
145 Webinar Tata Kelola, Manajemen Risiko & Kepatuhan: Identifikasi & Pemetaan Risiko 1
IT, serta Audit IT Risk Management
146 Workshop Manajemen Risiko 1
147 Workshop of Energy Insurance 2
148 Workshop Perpanjangan Sertifikasi AMRP 1
149 Workshop PSAK 117 & PPL OJK Sektor IKNB 1
150 Workshop PSAK 117: Kontrak Asuransi (Level Dasar) 5
Total 260
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
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Profil Perusahaan
126 Company Profile
2. Sertifikasi Profesi 2. Professional Certification
Judul Training Jumlah Peserta
No.
Training Title Total Participant
1 Certificate In Insurance (Cert CII) 1
2 Perpanjangan Membership Affiliate ACFE Indonesia Chapter 1
3 Perpanjangan Membership ANZIIF 3
4 Perpanjangan Membership Institute of Internal Auditor 1
5 Perpanjangan Membership Institute of Internal Auditors Indonesia 1
6 Perpanjangan Membership Keanggotaan Ikatan Akuntansi Indonesia 1
7 Refreshment - Sertifikasi Nasional Certified Risk Management Professional (CRMP) 1
8 Renewal QRMP 1
9 Sertifikasi Certified General Insurance (CGI) 001 & 002 1
10 Sertifikasi Tenaga Ahli Penjaminan 4
11 Ujian A3IK Modul 107 1
12 Ujian AAAIK - Subject 106 1
13 Ujian AAMAI - CGI001: Prinsip Dasar Asuransi 2
14 Ujian AAMAI Subyek 906 3
15 Ujian PAI - BA4G - BA4G-Aspek Aktuaria dalam Asuransi Umum 1
Total 23
Biaya Pengembangan Kompetensi Tahun 2025
Employee Development Cost in 2025
Realisasi biaya pengembangan karyawan tahun 2025 The realization of employee development costs in
adalah sebesar Rp2.443.202.518 atau 19,4% dari 2025 amounted to IDR2,443,202,518, or 19,4% of
keseluruhan anggaran yang direncanakan pada RKAP 2025 the total budget planned in the 2025 RKAP, which was
sebesar Rp12.586.768.436. IDR12,586,768,436.
Rencana Pengembangan Kompetensi Tahun 2026
Competency Development Plan for 2026
Pada tahun 2026 Perseroan memiliki rencana In 2026, the Company has a competency development plan
pengembangan kompetensi SDM, terutama dalam hal: for its human resources, focusing on:
1. Strategic Leadership; 1. Strategic Leadership;
2. Service Excellence & Customer Focus; 2. Service Excellence & Customer Focus;
3. Selling Skills; 3. Selling Skills;
4. Problem Solving & Decision Making; dan 4. Problem Solving & Decision Making; and
5. Mindset & Analytical Thinking. 5. Mindset & Analytical Thinking.
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
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Informasi Mengenai Kepemilikan Saham
Shareholding Information
Susunan kepemilikan saham Tugu Insurance pada awal dan The shareholding structure of Tugu Insurance at the
akhir tahun 2025, sesuai dengan catatan Biro Administrasi beginning and end of 2025, as recorded by the Company’s
Efek Perseroan, PT Datindo Entrycom, adalah sebagai Share Administration Bureau, PT Datindo Entrycom, is as
berikut: follows:
Komposisi Pemegang Saham Tugu dengan Kepemilikan Saham >5%
Composition of Tugu Shareholders with Share Ownership of >5%
2 Januari 2025 31 Desember 2025
2 January 2025 31 December 2025
Nama Pemegang Saham
Name of Shareholder Kepemilikan Saham Kepemilikan Saham
Jumlah Saham Jumlah Saham
Shareholding Shareholding
Total Shares Total Shares
(%) (%)
PT Pertamina (Persero) 2.080.000.000 58,50 2.080.000.000 58,50
UOB Kay Hian Pte. Ltd. 564.700.000 15,89 563.200.000 15,89
Samsung Fire and Marine Insurance 188.234.000 5,29 188.234.000 5,29
Co. Ltd.
Pemegang Saham Lainnya 722.641.600 20,22 722.747.100 20,32
(di bawah 5%)
Other shareholders (under 5%)
Jumlah 3.555.575.600 100,00 3.555.575.600 100,00
Total
Kepemilikan Saham Anggota Dewan Komisaris dan Direksi
Share Ownership of the Board of Commissioners and the Board of Directors
Kepemilikan Saham pada
Kepemilikan Saham pada 2 Januari 2025 31 Desember 2025
Share Ownership as of 2 January 2025 Share Ownership as of 31 December
Nama dan Jabatan 2025
Name and Position
Kepemilikan Saham Kepemilikan Saham
Lembar Saham Lembar Saham
Shareholding Shareholding
Number of Shares Number of Shares
(%) (%)
Dewan Komisaris
Board of Commissioners
Abdul Ghofar 0 0 0 0
Presiden Komisaris & Komisaris
Independen
President Commissioner & Independent
Commissioner
Bagus Agung Rahadiansyah 0 0 0 0
Komisaris
Commissioner
Poerwo Tjahjono 0 0 0 0
Komisaris Independen
Independent Commissioner
Tajudin Noor 0 0 0 0
Komisaris Independen
Independent Commissioner
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128 Company Profile
Kepemilikan Saham pada
Kepemilikan Saham pada 2 Januari 2025 31 Desember 2025
Share Ownership as of 2 January 2025 Share Ownership as of 31 December
Nama dan Jabatan 2025
Name and Position
Kepemilikan Saham Kepemilikan Saham
Lembar Saham Lembar Saham
Shareholding Shareholding
Number of Shares Number of Shares
(%) (%)
Direksi
Board of Directors
Adi Pramana 0 0 0 0
Presiden Direktur
President Director
Fitri Azwar 0 0 0 0
Direktur Keuangan & Layanan Korporat
Finance & Corporate Services Director
Ery Widiatmoko 0 0 956.700 0,02690
Direktur Pemasaran Asuransi
Insurance Marketing Director
Edi Yoga Prasetyo 580.600 0,016 413.400 0,01163
Direktur Kepatuhan & Manajemen Risiko
Director of Compliance & Risk Management
Fadlil Iswahyudi 0 0 24.400 0,00067
Direktur Teknik
Technical Director
Pemegang Saham Masyarakat dengan Kepemilikan Saham <5% (“Free Float”)
Public Shareholders with Share Ownership <5% (“Free Float”)
Kelompok pemegang saham masyarakat (“free float”), yaitu The public shareholder consists of shareholders, each
kelompok pemegang saham yang masing-masing memiliki owning less than 5% (five percent) of the Company (“free
kurang dari 5% (lima persen) saham Perseroan yang mana float”), consisting of:
terdiri dari:
Pemodal Nasional: National Investors:
1. Perorangan Indonesia; 1. Indonesian Individuals;
2. Dana Pensiun; 2. Pension Funds;
3. Asuransi; 3. Insurance;
4. Bank; 4. Bank;
5. Perseroan Terbatas; dan 5. Limited Company; and
6. Reksa Dana. 6. Mutual Funds.
Pemodal Asing: Foreign Investors:
1. Perorangan Asing; dan 1. Foreign Individuals; and
2. Badan Usaha Asing. 2. Foreign Institutions.
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
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Kepemilikan Saham pada
Kepemilikan Saham pada 2 Januari 2025
31 Desember 2025
Share Ownership as of 2 January 2025
Nama dan Jabatan Share Ownership as of 31 December 2025
Name and Position Kepemilikan Saham Kepemilikan Saham
Lembar Saham* Lembar Saham
Shareholding Shareholding
Number of Shares Number of Shares
(%) (%)
Pemegang Saham Masyarakat dengan 718.906.900 20,22 722.747.100 20,32
Kepemilikan Saham <5% (“Free Float”)
Public Shareholders with Share
Ownership <5% (“Free Float”)
Kepemilikan Saham Tidak Langsung Anggota Dewan Komisaris dan Direksi
Indirect Share Ownership of Members of Board of Commissioners and Directors
Di tahun 2025, seluruh anggota Direksi maupun Dewan In 2025, all members of the Board of Directors and Board
Komisaris Tugu Insurance tidak mempunyai kepemilikan of Commissioners of Tugu Insurance have no indirect
tidak langsung atas saham Tugu Insurance (TUGU). ownership of Tugu Insurance’s shares (TUGU).
Komposisi Pemegang Saham Composition of Shareholders
Komposisi pemegang saham dan persentase kepemilikan Composition of shareholders and percentage of ownership
per akhir tahun buku 31 Desember 2025: as of end of fiscal year ending 31 December 2025:
31 Desember 2025
31 December 2025
Kelompok Pemegang Saham
Shareholder Group Kepemilikan Saham
Jumlah Saham
Shareholding
Total Shares
(%)
Institusi Lokal 2.149.301.408 60,45%
Local Institutions
Institusi Asing 1.017.470.574 28,62%
Foreign Institutions
Individu Lokal 388.550.718 10,93%
Local Individual
Individu Asing 252.900 0,01%
Foreign Individual
Jumlah 3.555.575.600 100%
Total
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
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Profil Perusahaan
130 Company Profile
Informasi Mengenai Pemegang Saham Utama/Pengendali
Information on Principal/Controlling Shareholders
Pemegang Saham Pengendali Tugu Insurance adalah PT The Controlling Shareholders of Tugu Insurance is PT
Pertamina (Persero) dengan kepemilikan sebesar 58,50%. Pertamina (Persero) with 58.50% ownership. Meanwhile,
Sedangkan Pemerintah Republik Indonesia merupakan the Government of the Republic of Indonesia is the ultimate
pemegang saham terakhir Perseroan. beneficial owner of the Company.
Pemerintah RI melalui BP BUMN
Indonesia Goverment through Regulatory Agency of
State-Owned Enterprises (BP BUMN)
PT Pertamina (Persero)
PT Asuransi Tugu Pratama Indonesia Tbk
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
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Profil Perusahaan
Company Profile 131
Sekilas tentang PT Pertamina (Persero)
Overview of PT Pertamina (Persero)
PT Pertamina (Persero) adalah perusahaan energi nasional PT Pertamina (Persero) is a national energy company fully
yang sepenuhnya dimiliki oleh Pemerintah Republik owned by the Government of Indonesia, with the Regulatory
Indonesia, dengan Badan Pengaturan Badan Usaha Milik Agency of State-Owned Enterprises (BP BUMN) as its
Negara (BP BUMN) sebagai pemegang saham. Pertamina shareholder. Pertamina operates in the energy sector,
bergerak di sektor energi, khususnya minyak dan gas, serta focusing on oil and gas, as well as new and renewable
energi baru dan terbarukan. Selain itu, perusahaan ini juga energy. Additionally, it undertakes various activities
menjalankan berbagai kegiatan yang berkaitan dengan related to or supporting its core operations in the energy
atau mendukung aktivitas bisnis utama di sektor energi, industry, including the development and optimization of the
termasuk pengembangan dan optimalisasi sumber daya company’s resources.
perusahaan.
Alamat: Address:
Jl. Medan Merdeka Timur 1A, Jakarta 10110. Pada saat Jl. Medan Merdeka Timur 1A, Jakarta 10110. At the time
Laporan Tahunan 2025 ini disusun, informasi mengenai this 2025 Annual Report was prepared, the composition of
Dewan Komisaris dan Direksi PT Pertamina (Persero) adalah the Board of Commissioners and Directors of PT Pertamina
sebagai berikut: (Persero) was as follows:
Dewan Komisaris: Board of Commissioners:
• Komisaris Jenderal Polisi (Purn.) Dr. Drs. H. Mochamad • Komisaris Jenderal Polisi (Purn.) Dr. Drs. H. Mochamad
Iriawan, S.H., M.M., M.H.: Komisaris Utama & Komisaris Iriawan, S.H., M.M., M.H.: President Commissioner &
Independen Independent Commissioner
• Todotua Pasaribu: Wakil Komisaris Utama • Todotua Pasaribu: Deputy President Commissioner
• Heru Pambudi: Komisaris • Heru Pambudi: Commissioner
• Letjen TNI (Mar) (Purn) Bambang Suswantono, S.H., • Letjen TNI (Mar) (Purn) Bambang Suswantono, S.H.,
M.H., M.TR., (Han): Komisaris M.H., M.TR., (Han): Commissioner
• Komisaris Jenderal Polisi (Purn.) Drs. Condro Kirono, • Komisaris Jenderal Polisi (Purn.) Drs. Condro Kirono,
M.M., M.Hum: Komisaris Independen M.M., M.Hum: Independent Commissioner
• Nanik Sudaryati Deyang: Komisaris • Nanik Sudaryati Deyang: Commissioner
• Raden Adjeng Sondaryani, S.T: Komisaris Independen • Raden Adjeng Sondaryani, S.T: Independent
Commissioner
• Hasan Nasbi: Komisaris • Hasan Nasbi: Commissioner
Direksi: Board of Directors:
• Simon Aloysius Mantiri: Direktur Utama • Simon Aloysius Mantiri: President Director
• Oki Muraza: Wakil Direktur Utama • Oki Muraza: Deputy President Director
• Jaffee Arizon Suardin: Direktur Logistik & Infrastruktur • Jaffee Arizon Suardin: Director of Logistics &
Infrastructure
• Emma Sri Martini: Direktur Keuangan • Emma Sri Martini: Director of Finance
• Andy Arvianto: Direktur Sumber Daya Manusia • Andy Arvianto: Director of Human Capital
• Muhammad Erry Sugiharto: Direktur Penunjang Bisnis • Muhammad Erry Sugiharto: Director of Corporate
Services
• Agung Wicaksono: Direktur Transformasi dan • Agung Wicaksono: Director of Business Transformation
Keberlanjutan Bisnis and Sustainability
• Ahmad Siddik Badruddin: Direktur Manajemen Risiko • Ahmad Siddik Badruddin: Director of Risk Management
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
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Profil Perusahaan
132 Company Profile
Struktur Grup Perusahaan
Company Group Structure
Per 31 Desember 2025, struktur grup Tugu Insurance mulai The following chart details the structure of the Tugu
dari entitas induk, entitas anak, hingga entitas asosiasi Insurance group, including the parent entity, subsidiaries,
yang dimiliki dapat dilihat sebagai berikut: associates, as of 31 December 2025:
PT Reasuransi
PT Tugu Pratama PT Asuransi
Maipark
Interindo Samsung Tugu
Indonesia
27,50%
99,99% 30,00% 13,77%
1,06%
PT Synergy Risk PT Tugu
Tugu Insurance PT Pratama
Management Reasuransi
Company Limited Mitra Sejati
Consultans Indonesia
72,50% 99,99% 99,90% 50,74%
Entitas Anak | Subsidiaries
Entitas Asosiasi | Associates
Penyertaan Langsung | Direct Participation
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Entitas Anak dan Entitas Asosiasi
Subsidiaries and Associates
Entitas Anak
Subsidiaries
Daftar dan Profil Entitas Anak Kepemilikan Langsung
List and Profile of Direct Subsidiary
Tahun Awal Jumlah Aset Sebelum
Perusahaan Kegiatan Kepemilikan (%) Eliminasi (dalam ribuan Rp)
Bidang Status
Entitas Komersil Ownership (%) Total Assets Before Elimination
Usaha Domisili Operasi
Anak Starting (In thousands IDR)
Business Location Operational
Subsidiary Year of
Field Status
Company Commercial 2025 2024 2025 2024
Activities
PT Tugu Investasi Wisma Tugu II 1994 99,99 99,99 1.170.030.253 1.127.546.818 Beroperasi
Pratama saham Lantai 8, Jalan Operating
Interindo Stock H.R. Rasuna
(TPInt) Investment Said Kav. C
7, Kuningan
Jakarta
12920.
Daftar dan Profil Entitas Anak Kepemilikan Tidak Langsung melalui TPInt
List and Profile of Indirect Subsidiaries through TPInt
Tahun Awal Jumlah Aset Sebelum
Kegiatan Kepemilikan (%) Eliminasi (dalam ribuan Rp)
Perusahaan Status
Komersil Ownership (%) Total Assets Before Elimination
Entitas Anak Bidang Usaha Domisili Operasi
Starting (In thousands IDR)
Subsidiary Business Field Location Operational
Year of
Company Status
Commercial 2025 2024 2025 2024
Activities
PT Pratama Real Estate, Wisma Tugu 1990 99,99 99,99 3.026.577.844 2.764.174.694 Beroperasi
Mitra Sejati persewaan, Raden Saleh, Operating
(“Pratama”)* pengembangan Jl. Raden
dan jasa servis Saleh No.
real estate, 44, Jakarta
perdagangan 10330
Real Estate,
rental,
development
and service
real estate,
trading
PT Synergy Manajemen Wisma Tugu 1995 99,90 99,90 56.513.325 53.761.521 Beroperasi
Risk Risiko, II, Lantai 4 Operating
Management Surveyor dan Jl. H.R.
Consultants Penilai Rasuna
(“Synergy”) Risk Said, Kav.
Management, C7, Jakarta
Surveyor and 12920
Valuation
Tugu Asuransi 28/F United 1965 100,00 100,00 2.033.734.936 2.606.009.997 Beroperasi
Insurance Kerugian Asia Finance Operating
Company General Centre 333
Limited Insurance Lockhart
(TIC)** Road,
Wanchai,
Hong Kong
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Profil Perusahaan
134 Company Profile
Tahun Awal Jumlah Aset Sebelum
Kegiatan Kepemilikan (%) Eliminasi (dalam ribuan Rp)
Perusahaan Status
Komersil Ownership (%) Total Assets Before Elimination
Entitas Anak Bidang Usaha Domisili Operasi
Starting (In thousands IDR)
Subsidiary Business Field Location Operational
Year of
Company Status
Commercial 2025 2024 2025 2024
Activities
PT Tugu Reasuransi Wisma 1987 50,74 50,74 6.008.331.774 5.942.450.745 Beroperasi
Reasuransi Reinsurance Tugure Jl. Operating
Indonesia Raden Saleh
(TRI)* No. 50,
Jakarta 1033
*)
Pemilikan tidak langsung melalui entitas anak, TPInt
Indirect ownership through subsidiary, TPInt
**)
Pemilikan tidak langsung melalui entitas anak, TPInt sebesar 72,5% dan pemilikan langsung sebesar 27,5%
Indirect ownership through subsidiary, TPInt of 72.5% and direct ownership of 27.5%.
Entitas Asosiasi
Associate Entities
Daftar dan Profil Entitas Asosiasi Langsung
List and Profile of Direct Associates Entities
Perusahaan Tahun Awal Kegiatan Kepemilikan (%)
Status
Entitas Anak Bidang Usaha Domisili Komersil Ownership (%)
Operasi
Subsidiary Business Field Location Starting Year of
2025 2024 Operational Status
Company Commercial Activities
PT Asuransi Asuransi Umum AIA Central, 27 Floor,
th
1996 30,00 30,00 Beroperasi
Samsung Tugu General Jl. Jend. Sudirman, Kav. Operating
Insurance 48A, Jakarta 12930,
Indonesia
Daftar dan Profil Penyertaan Langsung
List and Profile of Direct Participation
Perusahaan Tahun Awal Kegiatan Kepemilikan (%)
Status
Entitas Anak Bidang Usaha Domisili Komersil Ownership (%)
Operasi
Subsidiary Business Field Location Starting Year of
2025 2024 Operational Status
Company Commercial Activities
PT Reasuransi Reasuransi Multivision Tower lantai 8, 2003 14,83 14,83 Beroperasi
Maipark Risiko Khusus Jl. Kuningan Mulia Blok 9 Operating
Indonesia Special Risk B, Jakarta 12960
Reinsurance
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Kronologi Penerbitan dan/atau Pencatatan Saham
Share Issuance and/or Share Listing Chronology
Penawaran Perdana Saham
Initial Public Offering
Pada 17 Mei 2018, Tugu Insurance memperoleh pernyataan On 17 May 2018, Tugu Insurance received approval from
efektif dari Otoritas Jasa Keuangan (OJK) melalui surat the Financial Services Authority (OJK) through letter No.
No. S50/D.04/2018 untuk melakukan Penawaran Umum S50/D.04/2018 to carry out an Initial Public Offering
Perdana (IPO) sebanyak 177.777.800 saham dengan nilai (IPO) of 177,777,800 shares, each with a nominal value
nominal Rp100 per saham dan harga perdana Rp3.850 of IDR100 and an initial price of IDR3,850 per share. The
per saham. Saham Perseroan resmi tercatat di Bursa Efek Company’s shares were officially listed on the Indonesia
Indonesia dengan kode saham “TUGU” pada 28 Mei 2018. Stock Exchange under the ticker “TUGU” on 28 May 2018.
Per 31 Desember 2018, seluruh saham Perseroan telah By 31 December 2018, all of the Company’s shares were
tercatat di Bursa Efek Indonesia (BEI). listed on the Indonesia Stock Exchange (IDX).
Kronologis Pencatatan Saham dan Perubahan Jumlah Saham
Chronology of Stock Listing and Changes in Number of Share
Nilai Nominal Per
Tahun Aksi Korporasi Jumlah Saham Lembar Modal Disetor
Year Corporate Action Total Shares Nominal Value per Paid-in Capital
Share
2018 Penawaran Perdana
• Saham Pendiri 1.600.000.000 RP100 RP160.000.000.000
• Penawaran Umum Perdana Saham 177.777.800 RP100 RP17.777.780.000
Total Pencatatan Saham di BEI 1.777.777.800 RP177.777.780.000
Initial Offering
• Founder’s Shares
• Initial Public Offering
Total Listing on IDX
2022 Hasil Pelaksanaan Opsi MESOP Tahap 3 10.000 RP100 RP1.000.000
tanggal 20 September 2022
Implementation Result of MESOP Option
Phase 3 dated 20 September 2022
Total Pencatatan Saham di BEI 1.777.787.800 - RP177.778.780.000
Total Stock Listing on the IDX
2023 Melakukan Stock Split pada tanggal 24 Mei 3.555.575.600 RP50 RP177.778.780.000
2023 dengan rasio 1:2
Conduct Stock Split on 24 May 2023, with a
ratio of 1:2
Kronologi Penerbitan dan/atau Pencatatan Efek Lainnya
Chronology of The Issuance and/or The Listing of Other Securities
Per 31 Desember 2025, Tugu Insurance belum menerbitkan As of 31 December 2025, Tugu Insurance has not issued
sekuritas selain yang telah dijelaskan dalam Kronologi any securities other than those outlined in the Stock
Penerbitan dan Pencatatan Saham di atas. Dengan Issuance and Listing Chronology above. Therefore, there is
demikian, tidak ada informasi mengenai sekuritas lain, no information available regarding other securities, including
tahun penerbitannya, tingkat bunga/imbal hasil, tanggal their year of issuance, interest rate/return, maturity date,
jatuh tempo, nilai penawaran, nama bursa tempat tercatat, offering value, exchange listing, or security ratings.
maupun peringkat sekuritas tersebut.
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Profil Perusahaan
136 Company Profile
Informasi Mengenai Kantor Akuntan Publik dan
Akuntan Publik
Information Regarding Public Accountant Firm and Public Accountant
Nama KAP Kantor Akuntan Publik (KAP) Amir Abadi Jusuf, Aryanto, Mawar & Rekan.
Name of PAF Public Accounting Firm (PAF) Amir Abadi Jusuf, Aryanto, Mawar & Partners.
Alamat Plaza Asia Level 10
Address Jl. Jendral Sudirman Kav.59, Jakarta 12190
Nama Akuntan Publik Chairul Wismoyo
Name of Public Accountant
Jasa yang Diberikan Jasa audit atas laporan keuangan
Service Provided Audit services for financial statements
Periode Penugasan 1 Juli 2025 s.d 31 Maret 2026
Service Period 1 July 2025 to 31 March 2026
Biaya Jasa (Fee) Audit Rp4.750.000.000 (di luar PPN)
Audit Fee IDR4,750,000,000 (exclude VAT)
Biaya Jasa (Fee) Non-Audit -
Non-Audit Fee
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
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Profil Perusahaan
Company Profile 137
Lembaga dan/atau Profesi Penunjang Pasar Modal
Lainnya
Other Capital Market Supporting Institutions and/or Professions
Biro Administrasi Efek (BAE) Notaris
Share Registrar Notary
Nama PT Datindo Entrycom Nama Mala Mukti SH, LL.M
Name Name
Alamat Jl. Hayam Wuruk No. 28 Jakarta Pusat Alamat AXA Tower Lantai 27 Suite 06
Address 10120 Address JL. Prof. Dr. Satrio, Kavling 18, Kuningan
Jl. Hayam Wuruk No. 28 Central Jakarta - Kota Jakarta Selatan, Daerah Khusus
10120 Ibukota Jakarta 12940
AXA Tower Floor 27 Suite 06
JL. Prof. Dr. Satrio, Kavling 18, Kuningan
- South Jakarta, Special Capital Region
Konsultan Hukum
of Jakarta 12940
Legal Consultant
Telp/Fax: (62 21) 3005 6229
Nama UMBRA Law Firm
Name Email: malamukti@cbn.net.id
Alamat Telkom Landmark Tower, 49 Floor, The
th
Address Telkom Hub., Jl. Gatot Subroto Kav. 52,
Jakarta 12710 Kantor Jasa Penilai Publik
Telkom Landmark Tower, 49th Floor, The Registered Public Appraiser
Telkom Hub., Jl. Gatot Subroto Kav. 52,
Jakarta 12710 Nama Ruky, Safrudin & Rekan
Name
Telp/Fax: (62 21) 5082 0999
Address Alamat Perkantoran Gedung Gajah Blok H,
Address Jl. Dr. Saharjo No. 111, Kelurahan Tebet
Barat, Kecamatan Tebet, Jakarta Selatan
12810
Gajah Office Building Block H,
Jl. Dr. Saharjo No. 111, Sub-district
Tebet Barat, District Tebet,
South Jakarta 12810
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Analisis dan Pembahasan Manajemen
138 Management Discussion and Analysis
Asuransi Perjalanan t travella
Travel Insurance t travella
Perjalanan adalah sesuatu yang sangat dinikmati oleh banyak orang, baik untuk tujuan bisnis, liburan atau petualangan baru.
Namun, terlepas dari tujuan perjalanan, masih ada risiko yang membayangi dari setiap perjalanan yang dilakukan. Oleh karena
itu, penting bagi setiap penumpang untuk memperoleh perlindungan asuransi perjalanan yang tepat.
Traveling is something many people enjoy, whether for business, leisure, or a new adventure. However, regardless of the
purpose of the trip, there are inherent risks involved. Therefore, it is crucial for every passenger to have the right travel
insurance coverage.
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Analisa dan
Pembahasan Manajemen
Management Discussion
and Analysis
.04
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140 Management Discussion and Analysis
Tinjauan Makroekonomi
Macroeconomic Review
Ekonomi Global Dibayangi Risiko Ketidakpastian dan Perlambatan
Global Economy Faces Heightened Uncertainty and Slower Growth
Di tengah dinamika ekonomi global yang masih dibayangi Amid ongoing global economic dynamics marked by
ketidakpastian geopolitik, volatilitas pasar keuangan, serta geopolitical uncertainty, financial market volatility, and shifts
perubahan arah kebijakan moneter di berbagai negara, in monetary policy directions across various countries,
prospek pertumbuhan ekonomi dunia pada tahun 2025 global economic growth prospects for 2025 are projected to
diperkirakan melambat. moderate.
International Monetary Fund (IMF) memproyeksikan The International Monetary Fund (IMF) projects that global
pertumbuhan Produk Domestik Bruto (PDB) riil global economic growth may moderate in 2025, with world real
sebesar 3,2%, sedikit lebih rendah dibandingkan Gross Domestic Product (GDP) forecast at 3.2%, slightly
pertumbuhan tahun sebelumnya sebesar 3,3%. Ekonomi lower than 3.3% in 2024. Advanced economies are
negara maju diperkirakan hanya tumbuh 1,6% sementara expected to expand by only 1.6%, while emerging and
ekonomi negara berkembang tumbuh relatif lebih cepat developing economies are projected to grow at a relatively
dengan laju 4,2%. Ancaman perlambatan ekonomi global stronger pace of 4.2%. These downside risks to global
tersebut dikemukakan IMF dalam laporan World Economic growth were highlighted in the IMF’s October 2025 World
Outlook (WEO) bulan Oktober 2025. Economic Outlook (WEO) report.
Dinamika geopolitik yang kuat, terutama ketidakpastian Heightened geopolitical dynamics, particularly uncertainty
kebijakan perdagangan dan tarif Amerika Serikat (AS) serta surrounding United States (US) trade and tariff policies
respons dari mitra dagang menjadi salah satu faktor risiko and the responses of its trading partners, remain key
yang patut dicermati. Meskipun beberapa kebijakan tarif risk factors. Although some elevated tariffs have been
tinggi diredam melalui perjanjian ulang, ketegangan dan moderated through renewed agreements, persistent
potensi eskalasi masih menjadi risiko bagi perdagangan tensions and the risk of further escalation continue
global dan pertumbuhan ekonomi. Ketidakpastian ini to weigh on global trade and economic growth. Such
memicu reorientasi rantai pasok global dan berkontribusi uncertainty has accelerated supply chain reconfiguration
pada volatilitas prospek ekonomi. Di sisi lain, meningkatnya and contributed to greater volatility in the global economic
tensi geopolitik juga akan mempengaruhi tren harga ketika outlook. At the same time, rising geopolitical tensions may
rantai pasok kembali terdisrupsi. exert additional pressure on prices should supply chain
disruptions re-emerge.
Laju inflasi diproyeksi cenderung beragam di setiap negara. Inflation trends are expected to vary across countries. In
Negara-negara maju kemungkinan besar tetap memiliki laju advanced economies, inflation is likely to remain above
inflasi yang lebih tinggi dari target jangka panjang di angka the long-term target of 2.0%. Globally, monetary policy has
2,0%. Secara global, kebijakan moneter telah bergeser dari shifted from aggressive tightening toward a more measured
pengetatan agresif menuju pendekatan yang lebih moderat, stance, leaning toward neutrality or gradual easing. In
cenderung netral atau mulai melonggar. Di beberapa several countries where fiscal policy has become more
negara yang kebijakan fiskalnya lebih ekspansif, suku expansionary, policy rates are projected to remain steady.
bunga acuan diperkirakan tetap stabil. Namun, tingginya However, elevated uncertainty may lead to fluctuations
ketidakpastian dapat memicu fluktuasi suku bunga. Risiko in interest rates. Sovereign refinancing risks also pose
pembiayaan ulang utang pemerintah juga meningkatkan challenges, potentially increasing market volatility and
potensi volatilitas pasar, sehingga menyulitkan bank sentral complicating central banks’ efforts to maintain both price
menjaga stabilitas harga dan sistem keuangan secara stability and financial stability simultaneously.
bersamaan.
Fundamental Ekonomi Indonesia Solid dan Tetap Ekspansif
Indonesia’s Economic Fundamentals Remain Resilient and Expansionary
Di tengah tekanan eksternal tersebut, perekonomian Amid these external pressures, Indonesia’s economy
Indonesia tetap menunjukkan ketahanan yang solid dengan continued to demonstrate solid resilience, recording growth
pertumbuhan sebesar 5,11% pada tahun 2025, meningkat of 5.11% in 2025, an improvement from 5.03% in the
dibandingkan tahun sebelumnya sebesar 5,03%. Konsumsi previous year. Household consumption and investment
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rumah tangga maupun investasi tetap menjadi penopang remained the primary drivers of domestic activity,
ekonomi domestik dengan kontribusi mencapai 82,65% collectively contributing 82.65% of total GDP. Meanwhile,
dari total PDB. Di sisi lain, ekspor barang dan jasa juga exports of goods and services posted strong growth
mengalami pertumbuhan yang tinggi dengan laju 7,03%. of 7.03%, underscoring Indonesia’s resilience and its
Hal ini menunjukkan bahwa ekonomi Indonesia tetap solid continued alignment with its long-term historical growth
dan berada di jalur pertumbuhan historis jangka panjangnya trajectory despite external headwinds.
meski dihadapkan pada berbagai risiko eksternal.
Sektor jasa keuangan tumbuh positif 3,96% di tahun 2025. The financial services sector recorded positive growth of
Meski lebih lambat dibandingkan laju pertumbuhan ekonomi 3.96% in 2025. Although this was slightly below overall
nasional, akan tetapi sektor jasa keuangan termasuk national economic growth, the sector ranked among the
ke dalam empat sektor dengan pertumbuhan paling four fastest-growing sectors in the fourth quarter of 2025,
tinggi pada kuartal keempat tahun 2025 dengan tingkat expanding by 7.92%. Statistics Indonesia (BPS) attributed
pertumbuhan 7,92%. Badan Pusat Statistik (BPS) mencatat this robust performance to solid credit expansion and rising
pertumbuhan tinggi sektor jasa keuangan ditopang oleh insurance premium income.
pertumbuhan kredit dan pendapatan premi asuransi.
Laju inflasi domestik juga tetap terjaga tercermin dari Domestic inflation remained well contained, with the
Indeks Harga Konsumen (IHK) yang naik 2,92% secara Consumer Price Index (CPI) increasing by 2.92% year-on-
tahunan per Desember 2025. Tingkat inflasi masih tetap year as of December 2025, within Bank Indonesia’s (BI)
berada di kisaran target Bank Indonesia (BI) di yakni target range of 2.5% ±1%. Supported by manageable
2,5±1%. Dengan tingkat inflasi yang terkendali serta adanya inflation and mindful of external risks to domestic growth,
risiko eksternal yang dapat mempengaruhi pertumbuhan BI adopted an accommodative monetary policy stance.
ekonomi domestik, BI menempuh kebijakan moneter yang Throughout 2025, BI has lowered its benchmark policy rate
akomodatif. Di sepanjang tahun 2025 BI telah memangkas five times, totaling 125 basis points (bps), from 6.00% to
suku bunga acuan BI Rate sebanyak 5x sebesar 125 basis 4.75%. Despite stable inflation and easing monetary policy,
poin (bps) dari 6,00% menjadi 4,75%. Meskipun laju inflasi global foreign exchange market volatility exerted pressure
terkendali dan kebijakan moneter menjadi lebih akomodatif, on the rupiah, which depreciated by 3.4% against the US
volatilitas pasar valuta asing global turut menjadi sentimen dollar in 2025.
untuk nilai tukar rupiah yang melemah 3,4% terhadap dolar
AS di 2025.
Kinerja Positif Pasar Modal Indonesia
Strong Performance of Indonesia’s Capital Markets
Pasar saham dan obligasi domestik menorehkan kinerja Indonesia’s equity and bond markets delivered strong
yang gemilang di tahun 2025. Data Bursa Efek Indonesia performance in 2025. Data from the Indonesia Stock
(BEI) menunjukkan nilai kapitalisasi Indeks Harga Saham Exchange (IDX) showed that the Jakarta Composite Index
Gabungan (IHSG) tembus Rp15.849 triliun per 30 (JCI) market capitalization reached IDR15,849 trillion as
Desember 2025. Kinerja IHSG tumbuh positif 22,13% of 30 December 2025. The JCI recorded annual growth of
secara tahunan di 2025 dan masuk salah satu indeks 22.13%, ranking among the top-performing equity indices
saham dengan kinerja positif secara global. Likuiditas globally. Trading liquidity improved significantly, with average
perdagangan meningkat pesat dengan rata-rata nilai daily trading value reaching IDR18.07 trillion in 2025, an
perdagangan harian tembus Rp18,07 triliun pada 2025 increase of 40.58% compared to IDR12.85 trillion in 2024.
atau naik 40,58% dibanding tahun 2024 sebesar Rp12,85 Capital raising activities through initial public offerings
triliun. Aktivitas penggalangan dana melalui penawaran (IPOs), rights issues, and warrant issuances grew by
umum perdana saham (IPO), right issue, dan penerbitan 25.20% year-on-year, totaling IDR61.85 trillion throughout
waran juga tumbuh 25,20% secara tahunan mencapai 2025.
Rp61,85 triliun di sepanjang tahun 2025.
Beralih ke pasar obligasi, tren imbal hasil (yield) Surat In the bond market, the yield on Indonesia’s 10-year
Berharga Negara (SBN) seri acuan bertenor 10 tahun benchmark Government Securities (SBN) declined to 6.07%
mengalami penurunan yang mencerminkan adanya in 2025 from 7.00% in 2024, reflecting price appreciation.
apresiasi dari sisi harga. Yield SBN 10 tahun Indonesia Fundraising activities through bond, sukuk, and asset-
turun menjadi 6,07% di 2025 dari 7,00% di tahun 2024. backed securities issuances reached Rp 1,234.39 trillion in
Aktivitas penggalangan dana melalui penerbitan Obligasi, 2025, up 23.78% from the previous year. This growth was
Sukuk dan Efek Beragun Aset mencapai Rp1.234,39 triliun supported by strong issuance of debt instruments by both
sepanjang tahun 2025, naik 23,78% dibanding tahun 2024. the government and corporate sectors.
Kenaikan ini ditopang oleh solidnya penerbitan instrumen
pendanaan berbasis utang milik pemerintah maupun
korporasi.
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Analisis dan Pembahasan Manajemen
142 Management Discussion and Analysis
Prospek 2026: Optimisme dengan Kehati-hatian di tengah Risiko yang Berlanjut
Outlook for 2026: Cautious Optimism Amid Persistent Risks
IMF masih memandang prospek ekonomi global di tahun The IMF maintains that global economic prospects in
2026 akan tetap dihadapkan pada risiko perlambatan. 2026 will continue to face downside risks, with global
PDB global diproyeksi tumbuh 3,1% di 2026. Ekonomi GDP projected to grow by 3.1%. Advanced economies are
negara maju tetap tumbuh 1,6% sedangkan ekonomi expected to expand by 1.6%, while growth in emerging and
negara berkembang tumbuh melambat menjadi 4,0% developing economies is projected to moderate to 4.0%,
terutama akibat adanya ekspektasi melambatnya ekonomi primarily reflecting anticipated slowdowns in China and
Tiongkok dan India. Aspek kebijakan fiskal, moneter, dan India. Fiscal, monetary, and trade policies are expected to
perdagangan tetap menjadi kontributor utama dinamika remain key drivers shaping global economic dynamics in
perekonomian global untuk tahun 2026. 2026.
Ekonomi Indonesia diharapkan tetap berdaya tahan kuat Indonesia’s economy is projected to remain resilient in
di 2026, kendati menghadapi gejolak di awal tahun 2026 2026, despite early-year volatility in the domestic equity
yang datang dari pasar saham. Koreksi yang terjadi di market. Market corrections driven by foreign capital
pasar saham domestik akibat aliran modal asing keluar outflows have exerted pressure on the rupiah, leading to
turut membebani nilai tukar rupiah sehingga terdepresiasi its depreciation against the US dollar. Amid prevailing risks
terhadap dolar AS. Di tengah berbagai dinamika, risiko dan and uncertainties, Bank Indonesia (BI) forecasts that the
tantangan yang ada, BI memperkirakan ekonomi Indonesia Indonesian economy will grow within a range of 4.9% to
diharapkan dapat tumbuh di kisaran 4,9% hingga 5,7% 5.7%, with a midpoint of 5.3%.
dengan titik tengah di angka 5,3%.
Proyeksi pertumbuhan tersebut diharapkan berasal dari This growth outlook is expected to be supported by stronger
penguatan konsumsi domestik dan peningkatan aliran domestic consumption, increased foreign direct investment
investasi langsung asing (FDI) serta perbaikan sektor (FDI) inflows, and improvements in the manufacturing
manufaktur sebagai lapangan usaha dengan pangsa sector, which remains the largest contributor to Indonesia’s
terbesar terhadap ekonomi Indonesia. economic output.
Bagi Tugu Insurance, lingkungan suku bunga yang lebih For Tugu Insurance, a more accommodative interest rate
akomodatif serta kinerja pasar obligasi yang positif environment alongside the positive performance of the
berpotensi mendukung optimalisasi hasil investasi dan bond market is expected to support the optimization of
pengelolaan likuiditas. Di sisi lain, volatilitas nilai tukar dan investment returns and liquidity management. On the other
harga komoditas energi tetap menjadi faktor risiko yang hand, exchange rate volatility and fluctuations in energy
perlu dimitigasi melalui disiplin underwriting, penguatan commodity prices remain key risk factors that need to be
manajemen risiko, serta strategi pengelolaan portofolio mitigated through disciplined underwriting, strengthened
investasi yang adaptif. risk management practices, and adaptive investment
portfolio strategies.
Dengan fundamental ekonomi domestik yang tetap resilien Supported by resilient domestic economic fundamentals
dan peluang pertumbuhan pada sektor-sektor strategis and growth opportunities across strategic national sectors,
nasional, Perseroan memandang bahwa tahun 2026 akan the Company views 2026 as a year that will present a
menghadirkan kombinasi peluang dan tantangan yang combination of opportunities and challenges, requiring a
memerlukan pendekatan bisnis yang prudent, selektif, serta prudent, selective, and long-term value-oriented business
berorientasi pada penciptaan nilai jangka panjang. approach.
Indikator Makroekonomi
2026 2025 2024 2023 2022
Macroeconomic Indicators
Pertumbuhan PDB Global (%) 3,1 3,2 3,3 3,3 3,5
Global GDP Growth (%)
Pertumbuhan PDB Indonesia (%) 4,9-5,7 5,1 5,0 5,1 5,3
Indonesia’s GDP Growth (%)
Laju Inflasi Tahunan Indonesia (%) 2,5-3,5 2,9 1,6 2,6 5,5
Indonesia’s Annual Inflation Rate (%)
Suku Bunga Acuan/BI Rate (%) 4,25-4,50 4,75 6,00 6,00 5,50
Benchmark Policy Rate/BI Rate (%)
Sumber | Sources:
Bank Indonesia, Badan Pusat Statistik, Bloomberg
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Tinjauan Industri
Industry Review
Aset Industri Asuransi Umum dan Reasuransi Tumbuh Berkelanjutan
Sustained Asset Growth in the General Insurance and Reinsurance Industry
Dari sisi aset, industri asuransi umum dan reasuransi In terms of assets, the domestic general insurance and
domestik mencatatkan total aset sebesar Rp314 triliun per reinsurance industry recorded total assets of IDR314 trillion
Desember 2025 dan tumbuh 7,3% dibandingkan dengan as of December 2025, representing a 7.3% year-on-year
tahun sebelumnya. Pangsa aset industri asuransi umum increase. The industry’s asset share accounted for 32% of
dan reasuransi terhadap total aset asuransi komersial total commercial insurance assets in 2025, reflecting its
mencapai 32% pada 2025. Hal ini juga sejalan dengan significant contribution to the broader insurance sector. This
peningkatan pangsa aset yang konsisten dari industri achievement is in line with the consistent expansion in the
asuransi umum dan reasuransi sejak tahun 2020. industry’s asset share since 2020.
Aset investasi masih menjadi aset yang dominan dengan Investment assets continued to constitute the largest
kontribusi sebesar 48,9% dari total aset industri asuransi component, contributing 48.9% of total industry assets in
umum dan reasuransi di tahun 2025. Nilai aset investasi 2025. The value of investment assets reached IDR153
industri ini mencapai Rp153 triliun per Desember 2025, trillion as of December 2025, remaining relatively stable
relatif stabil jika dibandingkan dengan periode yang sama compared to the same period in the previous year. Fixed-
tahun sebelumnya. Instrumen investasi pendapatan tetap income instruments, including Government Securities (SBN)
seperti Surat Berharga Negara (SBN) dan obligasi korporasi and corporate bonds, remained the primary allocation,
masih mendominasi dengan proporsi 47,5% dari total accounting for 47.5% of total investment assets in 2024,
aset investasi industri asuransi umum dan reasuransi di equivalent to IDR72.9 trillion. The favorable performance of
tahun 2024 atau setara dengan Rp72,9 triliun. Kondisi Indonesia’s bond market in 2025 provided a constructive
pasar obligasi Indonesia yang berkinerja positif di tahun environment for the general insurance and reinsurance
2025 menjadi momentum penting industri asuransi umum industry to optimize portfolio yields while maintaining
dan reasuransi untuk meningkatkan imbal hasil portofolio prudent risk management practices.
investasi yang dikelola.
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144 Management Discussion and Analysis
Total Aset Industri Asuransi Umum dan Reasuransi Indonesia (Rp Triliun)
Total Assets of Indonesia’s General Insurance & Reinsurance Industry (IDR Trillion)
314
292
272
237
223
202
2020 2021 2022 2023 2024 2025
Sumber | Source:
Otoritas Jasa Keuangan (OJK)
Aset Investasi Industri Asuransi Umum dan Reasuransi Indonesia (Rp Triliun)
Investment Assets of Indonesia’s General Insurance & Reinsurance Industry (IDR Trillion)
151 153
142
118
111
100
2020 2021 2022 2023 2024 2025
Sumber | Source:
Otoritas Jasa Keuangan (OJK)
Rasio-rasio Utama Tetap Terjaga Menunjukan Fundamental yang Kokoh
Key Financial Ratios Remained Sound Reflecting Strong Fundamentals
Rasio-rasio profitabilitas seperti rasio klaim, rasio beban Profitability ratios including the claims ratio, expense
usaha dan rasio operasi gabungan industri asuransi ratio, and combined ratio of the general insurance and
umum dan reasuransi berada di tingkat yang sehat. reinsurance industry remained at healthy levels. The
Kondisi rasio operasi gabungan yang berada di bawah combined ratio, which stayed below 100%, indicates
100% menunjukkan bahwa industri asuransi umum dan solid underwriting profitability in 2025. This performance
reasuransi mencerminkan profitabilitas underwriting yang has been consistently maintained over the past three
kuat di tahun 2025. Kondisi ini konsisten dalam tiga tahun years, underscoring the industry’s disciplined underwriting
terakhir. practices and operational efficiency.
Rasio likuiditas dan Rasio Kecukupan Investasi (RKI) Liquidity ratio and the Investment Adequacy Ratio (RKI),
yang tetap tinggi di atas 100% pada 2025 mencerminkan both of which remained above 100% in 2025, reflect the
kemampuan industri asuransi umum dan reasuransi industry’s strong capacity to meet its short-term obligations.
untuk memenuhi kewajiban jangka pendek dengan baik. Meanwhile, the Risk-Based Capital (RBC) ratio consistently
Sementara tingkat Risk Based Capital (RBC) yang konsisten exceeded 300% in 2025 and over the past three years,
di atas 300% pada industri asuransi umum dan reasuransi demonstrating a high level of solvency and a robust ability
pada 2025 dan tiga tahun terakhir mencerminkan to fulfill long-term liabilities. This level remains significantly
solvabilitas yang tinggi atau kemampuan membayar above the minimum regulatory requirement of 120% set by
kewajiban jangka panjang yang kuat dan jauh di atas the Financial Services Authority (OJK).
ketentuan minimal OJK di 120%.
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Rasio-rasio Utama Industri Asuransi Umum dan Reasuransi Indonesia
Key Ratios of Indonesia’s General Insurance and Reinsurance Industry
Asuransi Umum Reasuransi
General Insurance Reinsurance
Rasio Utama
Key Ratios
2023 2024 2025 2023 2024 2025
Rasio Klaim 43,56% 44,73% 44,70% 56,55% 52,17% 51,97%
Claim Ratio
Rasio Beban 26,78% 26,69% 26,60% 18,82% 19,73% 20,15%
Expenses Ratio
Rasio Operasi Gabungan 70,34% 71,42% 71,30% 75,37% 71,90% 72,12%
Combined Operating Ratio
Rasio Likuiditas 159,66% 149,49% 151,64% 127,67% 111,56% 114,41%
Liquidity Ratio
Rasio Kecukupan Investasi 211,63% 155,02% 169,00% 143,04% 116,34% 115,01%
Investment Adequacy Ratio
RBC 401,64% 361,43% 387,30% 401,64% 361,43% 387,30%
RBC
Sumber | Source:
Otoritas Jasa Keuangan (OJK)
Prospek dan Tantangan Industri Asuransi Umum dan Reasuransi Indonesia
Outlook and Challenges for Indonesia’s General Insurance & Reinsurance Industry
Penguatan Industri melalui Ketetapan Modal Minimum di Strengthening the Industry through Minimum Capital
Tahun 2026 Requirement in 2026
Seiring dengan prospek ekonomi Indonesia di 2026 yang In line with Indonesia’s economic outlook for 2026, which is
diproyeksi tumbuh 4,9-5,7%, industri asuransi umum dan projected to grow between 4.9-5.7%, the general insurance
reasuransi diharapkan tetap menjadi tumpuan pertumbuhan and reinsurance industry is expected to remain a key
ekonomi domestik untuk pengelolaan risiko. Penguatan pillar in supporting domestic economic growth through
industri asuransi umum dan reasuransi menjadi prioritas effective risk management. Strengthening the general
regulator untuk mendukung pertumbuhan jangka panjang insurance and reinsurance sector continues to be a
dan berkelanjutan bagi ekonomi Indonesia. Tahun 2026 regulatory priority in order to foster sustainable, long-term
juga bertepatan dengan implementasi Peraturan Otoritas economic development in Indonesia. The year 2026 will
Jasa Keuangan (POJK) No. 23 Tahun 2023 tentang also mark the implementation phase of Financial Services
Perizinan Usaha dan Kelembagaan Perusahaan Asuransi. Authority Regulation (POJK) No. 23 of 2023 concerning
Lewat peraturan tersebut, perusahaan asuransi maupun Business Licensing and Institutional Arrangements for
reasuransi baik konvensional maupun syariah diwajibkan Insurance Companies. Under this regulation, insurance and
memenuhi permodalan minimum. reinsurance companies both conventional and sharia are
required to meet enhanced minimum capital requirements.
Kebijakan permodalan minimum ini secara bertahap akan The minimum capital policy will be implemented gradually
diimplementasikan hingga tahun 2028. Melalui modal yang through 2028. With stronger capitalization, the national
kuat, industri asuransi umum dan reasuransi nasional akan general insurance and reinsurance industry is expected
semakin solid terutama dalam hal kapasitas menyerap to become more resilient, particularly in its capacity to
risiko yang muncul dari pembangunan. Tahun 2026 akan absorb risks arising from ongoing economic development.
menjadi tahun yang dinamis dan penuh tantangan baik dari Accordingly, 2026 is anticipated to be a dynamic and
sisi pemenuhan dan kepatuhan terhadap regulasi maupun challenging year, both in terms of regulatory compliance
untuk agenda korporasi seperti ekspansi. and capital strengthening initiatives, as well as in advancing
corporate agendas such as business expansion and
strategic growth initiatives.
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
Page 146
Analisis dan Pembahasan Manajemen
146 Management Discussion and Analysis
Ketentuan Modal Minimum OJK
OJK’s Minimum Equity Requirement
Ekuitas Minimum (Rp miliar)
Minimum Equity (IDR billion)
Jenis Perusahaan
Companies Type 2028
2026
KPPE 1 KPPE 2
Asuransi 250 500 1.000
Insurance
Asuransi Syariah 100 200 500
Sharia Insurance
Reasuransi 500 1.000 2.000
Reinsurance
Reasuransi Syariah 200 400 1.000
Sharia Reinsurance
Peran Industri Asuransi Umum dan Reasuransi sebagai Pilar Utama Pengelolaan Risiko untuk Sektor Strategis Nasional
The Role of General Insurance and Reinsurance Industry as Key Pillar of Risk Management for Strategic National Sectors
Industri asuransi umum dan reasuransi memiliki peran The general insurance and reinsurance industry plays
intermediasi risiko yang strategis dalam menopang a strategic role as a risk intermediary in sustaining the
keberlangsungan berbagai sektor ekonomi, sehingga continuity of various economic sectors. As such, its
dinamika kinerjanya tidak terlepas dari perkembangan performance dynamics are closely linked to developments
sektor-sektor yang dilayaninya. Mengacu pada data within the industries it serves. Based on AAUI data in
AAUI hingga tahun 2025, struktur premi industri masih 2025, the industry’s premium structure continues to be
didominasi oleh sektor properti, kendaraan bermotor, dan predominantly driven by the property, motor vehicle, and
kredit sebagai kontributor utama dengan pangsa premi credit sectors, which collectively account for more than 50%
lebih dari 50% dari total produksi premi. of total gross premium production.
Ketiga sektor tersebut merupakan pilar penting These three sectors represent fundamental pillars of
perekonomian nasional yang memiliki korelasi erat dengan the national economy, exhibiting a strong correlation
siklus bisnis serta sensitivitas tinggi terhadap perubahan with business cycles and a high degree of sensitivity to
suku bunga acuan, sehingga pergerakannya menjadi movements in benchmark interest rates. Consequently,
perhatian utama bagi pelaku industri dalam menyusun their performance remains a key consideration for industry
strategi underwriting dan pengelolaan risiko. Di samping participants in formulating underwriting strategies and
itu, sektor energi juga memegang peranan esensial dalam strengthening risk management practices. In addition, the
portofolio industri, mengingat kompleksitas dan besarnya energy sector constitutes another essential component
eksposur risiko yang melekat pada aktivitas sektor of the industry’s portfolio, given the scale, complexity, and
tersebut, yang memerlukan dukungan kapasitas asuransi magnitude of risk exposures inherent in its operations,
dan reasuransi yang memadai. which require adequate insurance and reinsurance capacity
to ensure sustainable risk absorption.
Pangsa Pasar Premi Asuransi Umum 2025
Market Share of General Insurance Premiums 2025
Premi Dicatat
Premium Listed
Lini Usaha
Line of Business
Selisih
2024 2025 Growth (%)
Margin
30.274 32.866 2.592 8,6% Property
19.858 19.017 -841 -4,2% Motor Vehicle
5.276 5.655 379 7,2% Marine Cargo
3.185 3.653 467 14,7% Marine Hull
1.174 1.369 195 16,6% Aviation
143 437 293 204,8% Satelite
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis 147
Premi Dicatat
Premium Listed
Lini Usaha
Line of Business
Selisih
2024 2025 Growth (%)
Margin
257 311 55 21,3% Energy On Shore
1.548 1.351 -198 -12,8% Energy Off Shore
4.247 4.957 710 16,7% Engineering
4.333 4.543 209 4,8% Liability
2.578 2.905 326 12,7% Accident
11.823 10.118 -1.705 -14,4% Health
17.119 19.038 1.919 11,2% Credit Insurance
1.678 2.096 419 24,9% Surety Ship
4.167 5.286 1.119 26,8% Miscellanous
107.662 113.601 5.939 5,5% All Line of Business
Belum termasuk 1 perusahaan Asuransi Umum | Not yet included 1 General Insurance company
Sumber | Source:
Asosiasi Asuransi Umum Indonesia (AAUI)
Perkembangan dan Prospek Sektor Properti Property Sector Development & Outlook
Bank Indonesia (BI) dalam Survei Harga Properti According to Bank Indonesia’s Residential Property Price
Residensial kuartal IV-2025 menjelaskan penjualan properti Survey for the fourth quarter of 2025, residential property
residensial tumbuh 7,8% secara tahunan ditopang oleh sales grew by 7.8% year-on-year, primarily supported by
penjualan rumah tipe kecil. Penjualan properti residensial increased sales of small-type houses. This marked a
mengalami perbaikan jika dibandingkan dengan kontraksi notable improvement compared to the 15.1% year-on-year
sebesar 15,1% secara tahunan pada kuartal IV-2024. Dari contraction recorded in the fourth quarter of 2024. From
sisi pembiayaan, pertumbuhan KPR di kuartal IV-2025 tetap a financing perspective, mortgage (KPR) growth remained
positif sebesar 7,1% secara tahunan. positive at 7.1% year-on-year in the fourth quarter of 2025,
reflecting sustained demand supported by credit availability.
Katalis positif untuk sektor properti terutama residensial Positive catalysts for the residential property sector are
datang dari kebijakan moneter yang lebih akomodatif. expected to stem from a more accommodative monetary
Pemangkasan suku bunga acuan yang dilakukan oleh policy environment. Policy rate cuts implemented by the
Bank Sentral diharapkan akan ditransmisikan ke suku central bank are anticipated to be transmitted to lending
bunga kredit. Penurunan suku bunga kredit terutama KPR rates, including mortgage rates. Lower borrowing costs,
diharapkan memicu peningkatan permintaan terhadap particularly for mortgages, are expected to stimulate
properti. Hal ini tentunya juga berdampak positif terhadap property demand. This development is also likely to
sektor asuransi umum mengingat mayoritas konsumen have a favorable impact on the general insurance sector,
(70,9%) berdasarkan survei BI membeli dengan kredit yang considering that the majority of consumers (70.9%),
kemudian akan turut mendongkrak kebutuhan proteksi dan based on Bank Indonesia’s survey, purchase properties
pengelolaan risiko. through credit financing, thereby increasing the demand for
insurance protection and risk management solutions.
Indikator Perkembangan Sektor Properti Residensial Indonesia
Key Indicators of Indonesia’s Residential Property Sector Development
4Q24 4Q25
Penjualan Properti Residensial Tahunan -15,1% 7,8%
Annual Residential Property Sales
Pertumbuhan KPR Tahunan 9,7% 7,1%
Annual Mortgage Growth
Suku Bunga KPR per Tahun 7,4% 7,4%
Mortgage Rate per Annum
Sumber | Sources:
Bank Indonesia
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
Page 148
Analisis dan Pembahasan Manajemen
148 Management Discussion and Analysis
Perkembangan dan Prospek Sektor Kendaraan Bermotor Automotive Sector Development & Outlook
Pada tahun 2025, terdapat perbedaan dinamika kinerja In 2025, there was a difference observed between the
antara segmen kendaraan roda dua dan roda empat performance of the two-wheeler and four-wheeler segments
di Indonesia. Distribusi kendaraan bermotor roda dua in Indonesia. Motorcycle distribution reached 6.4 million
mencapai 6,4 juta unit sepanjang tahun 2025, relatif stabil units throughout 2025, remaining relatively stable
dibandingkan tahun sebelumnya, mencerminkan daya beli compared to the previous year and reflecting resilient
masyarakat yang tetap terjaga khususnya pada segmen consumer demand, particularly in the more affordable and
kendaraan yang lebih terjangkau dan fungsional. Sebaliknya, functional mobility segment. In contrast, passenger car
penjualan kendaraan roda empat mengalami kontraksi sales contracted by 6.8% year-on-year to 808.5 thousand
sebesar 6,8% secara tahunan menjadi 808,5 ribu unit, units, in line with softer demand for durable goods amid
sejalan dengan tekanan terhadap konsumsi barang tahan interest rate dynamics and financing constraints.
lama di tengah dinamika suku bunga dan pembiayaan.
Memasuki tahun 2026, prospek penjualan kendaraan Looking ahead to 2026, motor vehicle sales are expected
bermotor diperkirakan membaik. Penjualan roda dua to improve. Motorcycle sales are projected to range
ditargetkan berada pada kisaran 6,4–6,7 juta unit, between 6.4–6.7 million units, while passenger car sales
sementara penjualan kendaraan roda empat diproyeksikan are targeted to reach approximately 850 thousand units. A
mencapai sekitar 850 ribu unit. Lingkungan suku bunga lower interest rate environment is anticipated to serve as
yang lebih rendah diharapkan menjadi katalis positif melalui a positive catalyst by stimulating vehicle financing growth,
peningkatan penyaluran kredit kendaraan bermotor, yang which in turn is expected to increase demand for insurance
pada gilirannya akan mendorong permintaan terhadap products as an integral component of automotive risk
produk asuransi sebagai bagian integral dari pengelolaan management.
risiko pembiayaan kendaraan.
Indikator Perkembangan Sektor Kendaraan Bermotor Indonesia
Key Indicators of Indonesia’s Automotive Sector Development
2025
Unit %YoY
Distribusi Kendaraan Roda Dua 6,4 juta | million +1,3%
Two-wheeler Distribution
Penjualan Kendaraan Roda Empat 808,5 ribu | thousand -6,8%
Four-wheeler Wholesales
Sumber | Sources:
AISI & GAIKINDO
Perkembangan dan Prospek Sektor Perbankan Banking Sector Development & Outlook
Industri perbankan nasional masih menunjukkan The national banking industry continued to demonstrate
pertumbuhan yang positif di sepanjang tahun 2025. positive growth throughout 2025. Its resilience remained
Resiliensi industri perbankan juga tetap terjaga meski intact despite slight moderation in several key indicators.
terdapat beberapa indikator yang sedikit mengalami
penurunan.
Dari sisi fungsi intermediasi, pertumbuhan kredit sedikit From an intermediation perspective, credit growth
melambat sebesar 9,3% pada 2025 (2024: 10,4%), moderated to 9.3% in 2025 (2024: 10.4%), reflecting
mencerminkan ekspansi pembiayaan yang tetap solid continued financing expansion amid prevailing economic
meskipun berada dalam dinamika siklus ekonomi. Rasio cycles. The Loan to Deposit Ratio (LDR) stood at 85.4% in
Loan to Deposit Ratio (LDR) tercatat sebesar 85,4% pada 2025, slightly lower than 88.6% in 2024, indicating that
2025, sedikit menurun dibandingkan 88,6% pada 2024, liquidity conditions remained adequate and credit expansion
yang menunjukkan likuiditas perbankan masih berada was conducted in a measured and prudent manner. In
pada level yang memadai dan ekspansi kredit dilakukan terms of capitalization, the Capital Adequacy Ratio (CAR)
secara terukur. Dari sisi permodalan, rasio Capital Adequacy remained strong at 26.1%, underscoring the industry’s
Ratio (CAR) tetap stabil 26,1%, mencerminkan kapasitas solid capital buffer to absorb potential risks and support
permodalan yang sangat kuat dalam menyerap potensi sustainable business growth.
risiko serta mendukung pertumbuhan bisnis secara
berkelanjutan.
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis 149
Dari perspektif profitabilitas, Net Interest Margin (NIM) From a profitability standpoint, the Net Interest Margin
sedikit menurun ke level 4,6% pada 2025, menunjukkan (NIM) slightly declined to 4.6% in 2025, demonstrating the
kemampuan perbankan dalam menjaga margin di tengah banking sector’s ability to preserve margins amid interest
dinamika suku bunga. Sementara itu, kualitas aset tetap rate dynamics. Meanwhile, asset quality remained well
terjaga dengan rasio Non-Performing Loan (NPL) sebesar managed, with the Non-Performing Loan (NPL) ratio at 2.2%,
2,2%, yang masih berada dalam batas yang terkendali. still within a manageable range. Overall, the combination
Secara keseluruhan, kombinasi fungsi intermediasi yang of prudent intermediation, strong capitalization, stable
prudent, permodalan yang kuat, profitabilitas yang stabil, profitability, and maintained asset quality reflects the
serta kualitas aset yang terjaga mencerminkan fundamental resilience of the banking industry’s fundamentals.
industri perbankan yang resilien.
Indikator Perkembangan Sektor Perbankan Indonesia
Key Indicators of Indonesia’s Banking Sector Development
2025 2024
Pertumbuhan Kredit 9,3% 10,4%
Credit Growth
LDR 85,4% 88,6%
CAR 26,1% 26,7%
NIM 4,6% 4,6%
NPL 2,2% 2,1%
Sumber | Sources:
Bank Indonesia
Perkembangan dan Prospek Sektor Energi Energy Sector Development & Outlook
Sepanjang tahun 2025, harga komoditas energi global Throughout 2025, global energy commodity prices
menunjukkan volatilitas yang cukup tinggi, terutama experienced heightened volatility, largely driven by
dipengaruhi oleh tensi geopolitik dan dinamika kebijakan geopolitical tensions and production policy dynamics among
produsen utama. Harga rata-rata minyak Brent tercatat major producers. The average Brent crude oil price declined
menurun menjadi USD69,0 per barel dari USD80,7 per to USD69.0 per barrel from USD80.7 per barrel in 2024,
barel pada 2024, seiring kekhawatiran potensi kelebihan reflecting concerns over potential oversupply following
pasokan (oversupply) akibat kebijakan produksi OPEC. OPEC production policies. In contrast, natural gas prices
Sementara itu, harga gas alam menunjukkan tren kenaikan, increased in both the United States and European markets,
baik di pasar Amerika Serikat maupun Eropa, yang didorong supported by supply chain disruptions and global energy
oleh gangguan rantai pasok serta penyesuaian distribusi distribution adjustments. Meanwhile, coal prices fell to
energi global. Di sisi lain, harga batu bara terkoreksi USD108.4 per ton, primarily due to weakening demand from
menjadi USD108,4 per ton, dipengaruhi oleh melemahnya China and India as the world’s largest consumers.
permintaan dari Tiongkok dan India sebagai konsumen
utama dunia.
Meski diwarnai fluktuasi harga yang signifikan, realisasi Despite significant price fluctuations, investment realization
investasi di sektor Energi dan Sumber Daya Mineral (ESDM) in Indonesia’s Energy and Mineral Resources (ESDM) sector
Indonesia pada 2025 tetap menunjukkan kinerja yang remained resilient in 2025. Total ESDM investment stood
solid. Investasi sektor ESDM tercatat relatif stabil sebesar at USD31.7 billion, indicating relative stability, while oil and
USD31,7 miliar, sementara investasi subsektor minyak dan gas investment increased to USD18.0 billion from USD17.5
gas justru meningkat menjadi USD18,0 miliar dari USD17,5 billion in the previous year. This performance reflects
miliar pada tahun sebelumnya. Stabilitas ini mencerminkan sustained long-term commitments by industry players to
komitmen jangka panjang pelaku usaha terhadap expand production capacity and advance strategic national
pengembangan kapasitas produksi dan keberlanjutan projects, notwithstanding global commodity price volatility.
proyek strategis nasional, terlepas dari dinamika harga
komoditas global.
Ke depan, meskipun fluktuasi harga komoditas energi Looking ahead, although energy commodity prices
diperkirakan masih berlanjut seiring ketidakpastian global, are expected to remain volatile amid ongoing global
ketahanan investasi di sektor ESDM Indonesia menjadi uncertainties, the resilience of investment in Indonesia’s
katalis positif bagi perekonomian nasional. Bagi industri ESDM sector provides a constructive catalyst for the
asuransi, keberlanjutan investasi dan proyek energi ini turut national economy. For the insurance industry, the continuity
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
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Analisis dan Pembahasan Manajemen
150 Management Discussion and Analysis
membuka peluang peningkatan kebutuhan proteksi dan of energy investments and projects presents expanded
pengelolaan risiko, sekaligus memperkuat peran asuransi opportunities for risk protection and management
dan reasuransi dalam mendukung pembangunan sektor solutions, reinforcing the role of insurance and reinsurance
strategis nasional secara berkelanjutan. in supporting the sustainable development of strategic
sectors.
Bagi Tugu Insurance, dinamika industri ini menghadirkan For Tugu Insurance, these industry dynamics present
peluang untuk memperkuat posisi pada segmen risiko opportunities to strengthen its position in corporate
korporasi, energi, dan proyek strategis nasional yang risk, energy, and strategic national project segments,
memerlukan kapasitas underwriting serta dukungan which require robust underwriting capacity and adequate
reasuransi yang memadai. Perseroan memanfaatkan reinsurance support. The Company leverages its technical
pengalaman teknis dan pemahaman mendalam terhadap expertise and deep understanding of the risk profiles within
profil risiko sektor-sektor tersebut untuk menjaga kualitas these sectors to maintain portfolio quality while sustainably
portofolio sekaligus mengoptimalkan profitabilitas optimizing underwriting profitability.
underwriting secara berkelanjutan.
Sejalan dengan meningkatnya kebutuhan proteksi In line with the growing need for protection over assets
terhadap aset dan aktivitas ekonomi, Perseroan juga and economic activities, the Company continues to refine
terus melakukan penyesuaian strategi underwriting its underwriting strategy selectively, including optimizing
secara selektif, termasuk optimalisasi struktur reasuransi its reinsurance structure and reinforcing risk management
dan penguatan disiplin manajemen risiko. Pendekatan discipline. This approach aims to maintain a balance
ini bertujuan untuk menjaga keseimbangan antara between premium growth and risk quality, particularly amid
pertumbuhan premi dan kualitas risiko, khususnya di volatility in energy commodity prices and financial sector
tengah volatilitas harga komoditas energi dan dinamika dynamics that influence the industry’s exposure profile.
sektor keuangan yang mempengaruhi profil eksposur
industri.
Indikator Perkembangan Sektor Energi
Key Indicators of Energy Sector Development
Perubahan
Unit 2025 2024
Change
Rata-rata Harga Minyak Mentah Brent USD/bbl 69,0 80,7 -14,5%
Average Brent Crude Oil Price
Rata-rata Harga Minyak Mentah WTI USD/bbl 64,9 75,8 -14,4%
Average WTI Crude Oil Price
Rata-rata Harga Gas Alam US USD/mmbtu 3,5 2,2 59,1%
Average U.S. Natural Gas Price
Rata-rata Harga Gas Alam EU USD/mmbtu 12,0 11,0 9,1%
Average EU Natural Gas Price
Rata-rata Harga Batu Bara USD/ton 108,4 136,1 -20,4%
Average Coal Price
Investasi Energi dan Sumber Daya Mineral (ESDM) USD Miliar 31,7 32,3 -1,9%
Investment in Energy and Mineral Resources (EMR) USD Billion
Investasi Minyak & Gas USD Miliar 18,0 17,5 2,9%
Investment in Oil & Gas USD Billion
Sumber | Sources:
World Bank, Kementerian ESDM
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis 151
Tinjauan Operasional
Operational Review
Sepanjang tahun 2025, Tugu Insurance menjalankan Throughout 2025, Tugu Insurance implemented an
strategi operasional yang berfokus pada penguatan kualitas operational strategy focused on strengthening the quality
portofolio underwriting, optimalisasi struktur reasuransi, of its underwriting portfolio, optimizing its reinsurance
serta peningkatan kapabilitas manajemen risiko di seluruh structure, and enhancing risk management capabilities
lini bisnis. Pendekatan ini dilakukan untuk menjaga across all business lines. This approach was undertaken to
keseimbangan antara pertumbuhan premi, profitabilitas maintain a balance between premium growth, underwriting
underwriting, dan ketahanan terhadap volatilitas risiko yang profitability, and resilience against risk volatility arising
berasal dari dinamika ekonomi maupun sektor industri yang from economic dynamics as well as developments in the
dilayani Perseroan. industries served by the Company.
Perseroan membagi kegiatan usahanya ke dalam tiga The Company classifies its business activities into three
segmen operasional utama yaitu asuransi umum, primary operating segments, namely general insurance,
reasuransi, dan segmen lainnya. Pembagian ini tidak reinsurance, and other segments. This classification not
hanya mencerminkan struktur bisnis Perseroan, tetapi juga only reflects the Company’s business structure but also
menjadi dasar dalam evaluasi kinerja operasional secara serves as a basis for evaluating operational performance in
lebih transparan dan terukur sejalan dengan penerapan a more transparent and measurable manner, in line with the
PSAK 117. implementation of PSAK 117.
Segmen reasuransi diperoleh melalui kepemilikan mayoritas The reinsurance segment is derived from its indirect
secara tidak langsung sebesar 50,74% atas PT Tugu majority ownership of 50.74% in PT Tugu Reasuransi
Reasuransi Indonesia (TuguRe) melalui entitas anak PT Indonesia (TuguRe) through its subsidiary PT Tugu
Tugu Pratama Interindo (TPInt). Adapun segmen lainnya Pratama Interindo (TPInt). Meanwhile, the other segment
mencakup kegiatan usaha sewa properti dan kendaraan comprises property and vehicle leasing activities conducted
yang dijalankan oleh PT Pratama Mitra Sejati, serta jasa by PT Pratama Mitra Sejati, as well as survey and risk
survei dan manajemen risiko yang dioperasikan oleh PT management consulting services operated by PT Synergy
Synergy Risk Management Consultant, dengan kepemilikan Risk Management Consultant, with an effective indirect
efektif tidak langsung sebesar 99,99% melalui TPInt. ownership of 99.99% through TPInt.
Dalam penyajiannya, tinjauan kinerja segmen usaha telah In its presentation, the review of operating segment
menggunakan PSAK 117 dengan rincian sebagai berikut: performance has been prepared in accordance with PSAK
117, with the details outlined as follows:
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Analisis dan Pembahasan Manajemen
152 Management Discussion and Analysis
Segmen Usaha Asuransi Umum General Insurance Business Segment
Pada segmen usaha asuransi umum, Perseroan The general insurance business segment of Tugu Insurance
menawarkan berbagai produk dan layanan untuk nasabah offers a wide range of products and services for both
korporasi dan individu. Perseroan meninjau kinerja segmen corporate and individual customers. The Company evaluates
operasi asuransi umum dengan melihat profitabilitas the performance of its general insurance operating
underwriting sebagai metrik kinerja utama yang tercermin segment primarily based on underwriting profitability as
dari Hasil Jasa Asuransi. Adapun kinerja tersebut per 31 the key performance metric as reflected from its Insurance
Desember 2025 disajikan sebagai berikut: Service Result. As of 31 December 2025, the segment’s
performance is presented as follows:
• Pendapatan Jasa Asuransi Rp5.548.492.044 ribu; • Insurance service revenue IDR5,548,492,044
thousand;
• Beban Jasa Asuransi Rp5.366.849.753 ribu; • Insurance service expense IDR5,366,849,753
thousand;
• Pendapatan (Beban) dari Kontrak Reasuransi • Reinsurance contract revenue (expense)
Rp649.790.671 ribu; dan IDR649,790,671 thousand; and
• Hasil Jasa Asuransi Rp831.432.962 ribu. • Insurance service result IDR831,432,962 thousand.
Dalam Jutaan Rupiah
Segmen Usaha Asuransi Umum In Million Rupiah Perubahan
General Insurance Business Segment Change
2025 2024
Pendapatan Jasa Asuransi 5.548.492.044 4.518.826.450 22,8%
Insurance Service Revenue
Beban Jasa Asuransi (5.366.849.753) (2.271.616.647) 136,3%
Insurance Service Expenses
Pendapatan (Beban) dari Kontrak Reasuransi 649.790.671 (1.520.184.396) N/A
Reinsurance Contract Revenue (Expense)
Hasil Jasa Asuransi 831.432.962 2.247.209.803 -63,0%
Insurance Service Result
Segmen Usaha Reasuransi Reinsurance Business Segment
Segmen usaha reasuransi fokus memberikan jasa berupa The reinsurance business segment focuses on providing
pertanggungan terhadap risiko klaim perusahaan asuransi. coverage services for claim risks borne by insurance
Segmen ini dioperasikan oleh anak usaha Perseroan yaitu companies. This segment is operated by the Company’s
TuguRe yang menjadi salah satu reasuradur Grup maupun subsidiary, TuguRe, which serves as one of the Group’s
untuk nasabah lain. Ringkasan kinerja segmen usaha reinsurers as well as providing services to external clients.
reasuransi per 31 Desember 2025 sebagai berikut: The summary of the reinsurance business segment’s
performance as of 31 December 2025 is as follows:
• Pendapatan Jasa Asuransi Rp3.558.577.196 ribu; • Insurance service revenue IDR3,558,577,196
thousand;
• Beban Jasa Asuransi Rp2.884.254.498 ribu; • Insurance service expense IDR2,884,254,498
thousand;
• Pendapatan (Beban) dari Kontrak Reasuransi • Reinsurance contract revenue (expense)
Rp482.042.300 ribu; dan IDR482,042,300 thousand; and
• Hasil Jasa Asuransi Rp192.280.398 ribu. • Insurance service result IDR192,280,398 thousand.
Dalam Jutaan Rupiah
Segmen Usaha Reasuransi In Million Rupiah Perubahan
Reinsurance Business Segment Change
2025 2024
Pendapatan Jasa Asuransi 3.558.577.196 2.939.357.612 21,1%
Insurance Service Revenue
Beban Jasa Asuransi (2.884.254.498) (2.207.640.518) 30,6%
Insurance Service Expenses
Pendapatan (Beban) dari Kontrak Reasuransi (482.042.300) (722.754.677) -33,3%
Reinsurance Contract Revenue (Expense)
Hasil Jasa Asuransi 192.280.398 731.717.094 -73,7%
Insurance Service Result
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis 153
Segmen Usaha Lainnya Other Business Segment
Perseroan memiliki anak usaha yang bergerak di bidang The Company has subsidiaries operating in property and
sewa properti dan kendaraan melalui PT Pratama Mitra vehicle leasing through PT Pratama Mitra Sejati, as well
Sejati, serta jasa surveyor dan manajemen risiko melalui as surveyor and risk management services through PT
PT Synergy Risk Management Consultants. Kedua entitas Synergy Risk Management Consultants. Both entities are
tersebut merupakan bagian dari Tugu Insurance dan kinerja part of Tugu Insurance, and their financial performance is
keuangannya dikonsolidasikan dalam laporan keuangan consolidated into the Group’s financial statements before
Grup sebelum eliminasi. Ringkasan kinerja segmen usaha elimination. The summary of the leasing and other business
sewa dan lainnya per 31 Desember 2025 adalah sebagai segment performance as of 31 December 2025 is as
berikut: follows:
• Pendapatan usaha Rp569.597.846 ribu; • Operating revenues IDR569,597,846 thousand;
• Beban usaha Rp366.415.510 ribu; dan • Operating expenses IDR366,415,510 thousand; and
• Laba usaha Rp203.182.336 ribu. • Operating income IDR203,182,336 thousand.
Dalam Jutaan Rupiah
Segmen Usaha Lainnya In Million Rupiah Perubahan
Other Business Segment Change
2025 2024
Pendapatan Usaha 569.597.846 551.966.257 3,2%
Operating Revenues
Beban Usaha (366.415.510) (371.186.963) -1,2%
Operating Expenses
Laba Usaha 203.182.336 180.779.294 12,4%
Operating Income
Kontribusi Segmen Usaha dan Konsolidasi Business Segments Contribution and Consolidation
Perseroan meninjau kontribusi masing-masing segmen The Company reviews the contribution of each business
usaha berdasarkan kontribusinya terhadap pendapatan segment based on its share of consolidated revenue that
konsolidasi yang juga memasukkan komponen pendapatan also include the investment income. The presentation of
investasi. Penyajian kontribusi segmen usaha terhadap segment contributions to revenue as of 31 December 2025
pendapatan per 31 Desember 2025 telah menggunakan has adopted PSAK 117 and is summarized as follows:
PSAK 117 dan dirangkum sebagai berikut:
• Segmen asuransi umum tetap menjadi kontributor • The general insurance segment remained the largest
terbesar terhadap pendapatan konsolidasi dengan contributor to consolidated revenue with shares of
pangsa sebesar 58,7%; 58.7%;
• Segmen reasuransi memberikan kontribusi terhadap • The reinsurance segment represented the contribution
pendapatan sebesar 19,6%; dan accounting for 19.6% of revenue; and
• Sementara itu, segmen usaha lainnya memberikan • Meanwhile, other business segments contributed 27.0%
kontribusi terhadap pendapatan konsolidasi sebesar to consolidated revenue.
27,0%.
Pendapatan
Revenues
Segmen Usaha
Business Segment
Nilai (RP Juta) Persentase
Value (IDR Million) Percentage
Segmen Usaha Asuransi Umum 1.339.730.262 58,7%
General Insurance Business Segment
Segmen Usaha Reasuransi 446.680.976 19,6%
Reinsurance Business Segment
Segmen Usaha Lainnya 617.158.311 27,0%
Other Business Segment
Penyesuaian dan Eliminasi (119.980.251) -5,3%
Adjustment and Elimination
Konsolidasi 2.283.589.298 100,0%
Consolidation
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
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Analisis dan Pembahasan Manajemen
154 Management Discussion and Analysis
Tinjauan Keuangan
Financial Review
Standar Penyajian Informasi dan Kesesuaian terhadap SAK
Standard for the Presentation of Financial Information and Conformity with the FAS
Analisis dan pembahasan kinerja keuangan dalam The analysis and discussion of financial performance in
Laporan Tahunan ini disusun dengan mengacu pada this Annual Report are based on the Consolidated Financial
Laporan Keuangan Konsolidasian PT Asuransi Tugu Statements of PT Asuransi Tugu Pratama Indonesia Tbk
Pratama Indonesia Tbk untuk tahun yang berakhir pada for the years ended 31 December 2025 and 31 December
31 Desember 2025 dan 31 Desember 2024 yang telah 2024, which have been audited by an independent Public
diaudit oleh Kantor Akuntan Publik independen dengan opini Accounting Firm and received an unqualified opinion in all
wajar dalam semua hal yang material. Laporan keuangan material respects. The Company’s financial statements
Perseroan disusun dan disajikan sesuai dengan Standar have been prepared and presented in accordance with the
Akuntansi Keuangan (SAK) yang berlaku di Indonesia, Indonesian Financial Accounting Standards (FAS), which
yang mencakup Pernyataan Standar Akuntansi Keuangan comprise the Statements of Financial Accounting Standards
(PSAK) beserta interpretasinya sebagaimana diterbitkan (FAS) and their interpretations issued by the Financial
oleh Dewan Standar Akuntansi Keuangan Ikatan Akuntan Accounting Standards Board of the Indonesian Institute
Indonesia. Penyusunan dan penyajian laporan keuangan of Accountants. The preparation and presentation of the
tersebut juga telah memperhatikan serta mematuhi financial statements also comply with the prevailing capital
ketentuan peraturan perundang-undangan di bidang pasar market regulations, including Bapepam-LK Regulation No.
modal yang berlaku, termasuk Peraturan Bapepam-LK No. VIII.G.7 concerning the Guidelines for the Presentation
VIII.G.7 tentang Pedoman Penyajian Laporan Keuangan of Financial Statements and the Decree of the Chairman
serta Keputusan Ketua Bapepam-LK No. KEP-347/BL/2012 of Bapepam-LK No. KEP-347/BL/2012 regarding the
mengenai Penyajian dan Pengungkapan Laporan Keuangan Presentation and Disclosure of Financial Statements of
Emiten atau Perusahaan Publik. Issuers or Public Companies.
Sejalan dengan perkembangan standar akuntansi terbaru di In line with the latest developments in accounting
sektor asuransi, laporan keuangan konsolidasian Perseroan standards for the insurance industry, the Company’s
untuk tahun buku 2025 telah sepenuhnya menerapkan consolidated financial statements for the financial year
PSAK 117 tentang Kontrak Asuransi sesuai dengan 2025 have fully adopted PSAK 117 concerning Insurance
ketentuan regulasi yang berlaku. Untuk tujuan penyajian Contracts in accordance with the latest applicable
yang konsisten dan dapat diperbandingkan, laporan regulatory requirements. For comparability purposes, the
keuangan konsolidasian tahun buku 2024 telah disajikan consolidated financial statements for the financial year
kembali (restated) dengan menggunakan PSAK 117. 2024 have been restated using PSAK 117. The adoption
Penerapan standar ini mencerminkan komitmen Perseroan of this standard reflects the Company’s commitment
dalam memastikan kepatuhan terhadap standar akuntansi to maintaining compliance with the latest accounting
terkini sekaligus meningkatkan transparansi serta kualitas standards while enhancing transparency and the quality of
pelaporan keuangan kepada para pemangku kepentingan. financial reporting for all stakeholders.
Pendahuluan Implementasi PSAK 117 Introduction to the Implementation of PSAK 117
Transisi menuju PSAK 117 yang dimulai pada 1 Januari The transition to PSAK 117, effective 1 January 2024,
2024 menandai perubahan fundamental dalam penyajian marked a fundamental shift in the Company’s financial
laporan keuangan Perseroan, khususnya melalui reporting, particularly through structural adjustments in the
penyesuaian struktural pada neraca. Implementasi awal balance sheet. The initial implementation resulted in a non-
ini mengakibatkan penurunan ekuitas yang bersifat economic reduction in equity due to the establishment of
non-ekonomis akibat pembentukan Contractual Service the Contractual Service Margin (CSM) and Risk Adjustment
Margin (CSM) dan Risk Adjustment (RA), serta perubahan (RA), alongside a shift toward a more net presentation of
penyajian aset dan liabilitas menjadi lebih neto. Langkah ini assets and liabilities. This transformation reflects enhanced
mencerminkan peningkatan transparansi dan penyelarasan transparency and alignment with more stringent global
dengan praktik akuntansi global yang lebih ketat. accounting standards.
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis 155
Pada tahun pertama implementasi, Perseroan menghadapi In the first year of implementation, the Company
tekanan terhadap laba bersih sebagai konsekuensi dari experienced pressure on net profit as a result of higher
pengakuan Insurance Finance Expense (IFE) yang lebih Insurance Finance Expense (IFE) and changes in insurance
signifikan serta perubahan pendekatan dalam pengakuan revenue recognition methodology. Underwriting performance
pendapatan asuransi. Kinerja underwriting secara appeared lower from an accounting perspective, driven
akuntansi terlihat lebih rendah, seiring dengan pergeseran by the transition to a risk-release-based recognition
metode pengakuan pendapatan berbasis pelepasan model. Nevertheless, this phase represents a necessary
risiko. Meskipun demikian, kondisi ini mencerminkan fase adjustment period under the new standard, providing a
penyesuaian awal dalam penerapan standar baru yang lebih more accurate reflection of the economic substance of
mencerminkan substansi ekonomi kontrak asuransi. insurance contracts.
Memasuki tahun 2025, Perseroan menunjukkan pemulihan Entering 2025, the Company demonstrated a strong
dan peningkatan kinerja yang signifikan, dengan laba recovery with improved financial performance, as net profit
bersih yang melampaui standar sebelumnya. Hal ini exceeded the previous accounting standard. This was
didorong oleh stabilnya pelepasan CSM, peningkatan hasil supported by stable CSM release, stronger underwriting
underwriting, serta efisiensi operasional yang lebih baik results, and enhanced operational efficiency through more
melalui pengelolaan beban usaha yang lebih terukur. Secara disciplined cost management. Overall, the implementation
keseluruhan, implementasi PSAK 117 membuktikan bahwa of PSAK 117 confirms the Company’s solid business
Perseroan memiliki fundamental bisnis yang kuat dan fundamentals and its ability to deliver sustainable
mampu menciptakan kinerja yang berkelanjutan di bawah performance under a more transparent and comprehensive
standar akuntansi yang lebih transparan dan komprehensif. accounting framework.
Laporan Posisi Keuangan Konsolidasian
Consolidated Statement of Financial Position
Berikut adalah Laporan Posisi Keuangan Konsolidasian The following presents the audited Consolidated Statement
Tugu Insurance yang telah diaudit per 31 Desember 2025 of Financial Position of Tugu Insurance as of 31 December
dan 31 Desember 2024 menggunakan PSAK 117 dan 2025 and 31 December 2024, prepared in accordance with
disajikan dalam ribuan rupiah. PSAK 117 and stated in thousands rupiah.
Laporan Posisi Keuangan Konsolidasian Perubahan
2025 2024*
Consolidated Statement of Financial Position Changes
Jumlah Aset 27.712.512.668 22.345.758.699 24,0%
Total Assets
Jumlah Liabilitas 17.538.755.918 12.464.135.877 40,7%
Total Liabilities
Jumlah Ekuitas 10.173.756.750 9.881.622.822 3,0%
Total Equity
Jumlah Liabilitas dan Ekuitas 27.712.512.668 22.345.758.699 24,0%
Total Liabilities and Equity
Catatan | Note:
* Angka disajikan kembali menggunakan PSAK 117.
The figures have been restated in accordance with PSAK 117.
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
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Analisis dan Pembahasan Manajemen
156 Management Discussion and Analysis
Aset Assets
Pada 31 Desember 2025, Perseroan mencatatkan total As of 31 December 2025, the Company recorded total
aset sebesar Rp27.712.512.668 ribu, meningkat sebesar assets of IDR27,712,512,668 thousand, representing
24,0% secara tahunan (year-on-year/YoY) dibandingkan a year-on-year (YoY) increase of 24.0% compared to
posisi akhir tahun 2024 sebesar Rp22.345.758.699 ribu. IDR22,345,758,699 thousand as of the end of 2024. The
Peningkatan aset Perseroan terutama berasal dari: growth in the Company’s total assets was primarily driven by
the following factors:
• Peningkatan aset kontrak asuransi dan reasuransi • Insurance and reinsurance contract assets increased by
yang tumbuh +67,9% YoY menjadi Rp10.590.779.040 67.9% YoY to IDR10,590,779,040 thousand, reflecting
ribu yang mencerminkan meningkatnya aktivitas the expansion of the Company’s underwriting activities
underwriting Perseroan serta ekspansi portofolio bisnis as well as the growth of its insurance business
asuransi yang berkontribusi terhadap pertumbuhan aset portfolio, which contributed to the increase in the
kontraktual Perseroan; dan Company’s contractual assets; and
• Peningkatan aset investasi Perseroan juga • The Company’s investment assets also recorded an
mencatatkan peningkatan sebesar 4,5% YoY menjadi increase of 4.5% YoY to IDR11,721,364,340 thousand,
Rp11.721.364.340 ribu yang sejalan dengan strategi in line with the Company’s strategy to optimize the
Perseroan dalam mengoptimalkan pengelolaan dana management of investment funds in liquid instruments
investasi ke instrumen investasi likuid seperti Surat such as Government Securities (SBN). This strategy
Berharga Negara (SBN) untuk mendukung pertumbuhan supports the growth of investment income while
pendapatan investasi sekaligus menjaga keseimbangan maintaining a balanced portfolio between liquidity and
antara likuiditas dan imbal hasil portofolio investasi. investment returns.
Perubahan
2025 2024*
Change
Kas dan bank 734.656.595 357.871.939 105,3%
Cash on hand and in banks
Deposito berjangka 3.198.081.044 2.157.622.420 48,2%
Time deposits
Efek-efek 7.165.030.420 7.671.317.347 -6,6%
Marketable securities
Penyertaan langsung 28.019.206 28.019.206 0,0%
Direct participation
Investasi pada entitas asosiasi 186.281.404 178.565.473 4,3%
Investment in associates
Properti investasi 1.143.952.266 1.179.943.393 -3,1%
Investment properties
Aset kontrak asuransi dan reasuransi 10.590.779.040 6.306.734.675 67,9%
Insurance and reinsurance contract assets
Piutang lain-lain 557.601.800 419.172.994 33,0%
Other receivables
Aset tetap, Neto 2.980.071.022 2.906.940.891 2,5%
Fixed assets, net
Aset tak berwujud, Neto 110.844.449 123.678.966 -10,4%
Intangible assets, net
Aset hak guna, Neto 27.860.924 23.367.109 19,2%
Right-of-use-assets, net
Biaya dibayar di muka dan uang muka 37.054.000 56.730.903 -34,7%
Prepaid expenses and advances
Pajak dibayar di muka 98.435.847 79.681.846 23,5%
Prepaid taxes
Aset pajak tangguhan 305.039.384 312.382.607 -2,4%
Deferred tax assets
Aset lain-lain 548.805.267 543.728.930 0,9%
Other assets
Jumlah Aset 27.712.512.668 22.345.758.699 24,0%
Total Assets
Catatan | Note:
* Angka disajikan kembali menggunakan PSAK 117.
The figures have been restated in accordance with PSAK 117.
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis 157
Liabilitas Liabilities
Pada 31 Desember 2025, Perseroan mencatatkan total As of 31 December 2025, the Company recorded total
liabilitas sebesar Rp17.538.755.918 ribu, meningkat liabilities of IDR17,538,755,918 thousand, representing
sebesar 40,7% YoY dibandingkan posisi akhir tahun 2024. an increase of 40.7% YoY compared with the 2024. The
Peningkatan liabilitas Perseroan terutama berasal dari: increase in the Company’s liabilities was primarily driven by:
• Peningkatan liabilitas kontrak asuransi dan reasuransi • Insurance and reinsurance contract liabilities increased
yang tumbuh +43.1% YoY menjadi Rp15.370.755.386 by 43.1% YoY to IDR15,370,755,386 thousand
ribu, dibandingkan posisi akhir tahun 2024. Kenaikan compared to the position at the end of 2024. The
tersebut sejalan dengan pertumbuhan portofolio bisnis increase was in line with the growth of the Company’s
Perseroan serta meningkatnya eksposur underwriting business portfolio as well as the expansion of
yang diikuti dengan peningkatan kewajiban kontraktual underwriting exposure. Which was accompanied by a
kepada pemegang polis. rise in contractual obligations to policyholders.
Perubahan
2025 2024*
Change
Liabilitas kontrak asuransi dan reasuransi 15.370.755.386 10.742.939.463 43,1%
Insurance and Reinsurance contract liabilities
Pinjaman diterima 632.029.429 527.075.229 19,9%
Borrowings
Utang pembiayaan konsumen dan sewa pembiayaan 139.779.289 117.815.784 18,6%
Consumer finance and leases payables
Liabilitas sewa 13.849.516 24.567.325 -43,6%
Lease liabilities
Beban akrual 388.030.521 289.365.193 34,1%
Accrued expenses
Utang pajak 41.816.958 50.973.809 -18,0%
Tax underpayment bill
Utang lain-lain 733.699.992 480.400.696 52,7%
Taxes payables
Liabilitas imbalan kerja 218.794.827 230.998.378 -5,3%
Other payables
Jumlah Liabilitas 17.538.755.918 12.464.135.877 40,7%
Employee benefits liabilities
Catatan | Note:
* Angka disajikan kembali menggunakan PSAK 117.
The figures have been restated in accordance with PSAK 117.
Ekuitas Equity
Pada 31 Desember 2025, Perseroan mencatatkan total As of 31 December 2025, the Company recorded total
ekuitas sebesar Rp10.173.756.750 ribu. Meningkat equity of IDR10,173,756,750 thousand. Representing an
sebesar 3,0 % YoY dibandingkan posisi akhir tahun 2024. increase of 3.0% YoY compared to the position at the end
Peningkatan liabilitas Perseroan terutama berasal dari of 2024. The increase in the Company’s equity was primarily
peningkatan saldo laba ditahan seiring dengan kemampuan driven by the growth in retained earnings. Reflecting the
Perseroan yang baik dalam mencetak laba. Company’s strong ability to generate profits.
Perubahan
2025 2024*
Change
Modal saham 177.778.780 177.778.780 0,0%
Share Capital
Tambahan modal disetor 625.460.209 625.460.209 0,0%
Additional paid in capital
Selisih kurs penjabaran laporan keuangan 50.718.610 75.077.349 -32,4%
Translation adjustments
Selisih transaksi antara pemegang saham entitas anak 105.555.883 105.555.883 0,0%
Difference in transaction between shareholders of a
subsidiary
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
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Analisis dan Pembahasan Manajemen
158 Management Discussion and Analysis
Perubahan
2025 2024*
Change
Keuntungan belum direalisasi atas efek tersedia untuk dijual, 100.661.500 (61.199.111) N/A
Neto
Unrealized gains on available-for-sale marketable securities,
net
Surplus revaluasi aset tetap 1.770.604.601 1.998.384.161 -11,4%
Fixed assets revaluation surplus
Pengukuran kembali atas beban keuangan asuransi (49.874.168) 20.016.285 N/A
Remeasurement of Insurance Finance Expense
Saldo laba - Ditentukan penggunaannya 413.313.271 413.313.271 0,0%
Retained earnings Appropriated
Saldo laba - Belum ditentukan penggunaannya 6.221.577.670 5.794.166.704 7,4%
Retained earnings Unappropriated
Sub-jumlah ekuitas yang dapat diatribusikan kepada pemilik 9.415.796.356 9.148.553.531 2,9%
entitas induk
Equity attributable to equity owners holders of the parent
Kepentingan non-pengendali 757.960.394 733.069.291 3,4%
Non-controlling interest
Jumlah Ekuitas 10.173.756.750 9.881.622.822 3,0%
Total Equity
Catatan | Note:
* Angka disajikan kembali menggunakan PSAK 117.
The figures have been restated in accordance with PSAK 117.
Laporan Laba Rugi dan Penghasilan Komprehensif Lain Konsolidasian
Consolidated Statement of Profit or Loss and Other Comprehensive Income
Pendapatan Revenues
Seiring dengan penerapan PSAK 117 tentang Kontrak Following the adoption of PSAK 117 on Insurance Contracts,
Asuransi, penyajian pendapatan konsolidasian Perseroan the presentation of the Company’s consolidated revenue
mengalami penyesuaian dibandingkan dengan standar has been adjusted compared to the previous accounting
akuntansi sebelumnya. Dalam kerangka PSAK 117, standard. Under PSAK 117, the main components of Tugu
komponen pendapatan utama Tugu Insurance secara Insurance’s consolidated revenue are classified into three
konsolidasi diklasifikasikan menjadi tiga kelompok utama, key categories: insurance service result which reflects the
yaitu hasil jasa asuransi yang mencerminkan profitabilitas profitability of underwriting activities, investment income
kegiatan underwriting, pendapatan investasi yang berasal derived from the management of the Company’s investment
dari pengelolaan portofolio aset investasi Perseroan, serta portfolio, and other operating income generated from
pendapatan usaha lainnya yang berasal dari aktivitas bisnis supporting business activities. This presentation provides a
penunjang. Penyajian ini memberikan gambaran yang lebih more comprehensive view of the Company’s value creation
komprehensif mengenai sumber penciptaan nilai Perseroan from both its core operations and supporting businesses.
baik dari aktivitas inti maupun kegiatan pendukung usaha.
Untuk tahun fiskal 2025, Perseroan mencatatkan For the fiscal year 2025, the Company recorded net
pendapatan usaha bersih sebesar Rp2.283.589.298 ribu, operating revenue of IDR2,283,589,298 thousand,
mengalami kenaikan 33,3% YoY disebabkan oleh faktor- representing an increase of 33.3% YoY, primarily attributable
faktor berikut: to the following factors:
• Hasil jasa asuransi tercatat mengalami pertumbuhan • Insurance service result grew by 39.1% YoY to
sebesar 39,1% YoY menjadi Rp1.023.713.360 ribu, IDR1,023,713,360 thousand, in line with the
sejalan dengan penerapan PSAK 117 yang membawa implementation of PSAK 117 which introduced
perubahan dalam pengakuan pendapatan dari adjustments in the recognition of revenue from
kontrak asuransi serta metode penyajian profitabilitas insurance contracts as well as the presentation of
underwriting; underwriting profitability;
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis 159
• Pendapatan investasi meningkat sebesar 61,1% • Investment income increased by 61.1% YoY to
YoY menjadi Rp717.356.311 ribu, didorong oleh IDR717,356,311 thousand, driven by the optimization
optimalisasi pengelolaan portofolio investasi Perseroan of the Company’s investment portfolio toward
pada instrumen dengan imbal hasil yang lebih atraktif di instruments offering more attractive yields amid evolving
tengah dinamika pasar keuangan; dan financial market conditions; and
• Pendapatan usaha lainnya yang ditopang oleh bisnis • Other operating income, supported by property and
sewa properti dan kendaraan, jasa surveyor, serta vehicle leasing businesses, surveyor services, and risk
layanan manajemen risiko tercatat meningkat 1,9% management consulting services, recorded an increase
menjadi Rp542.519.627 ribu di tengah berbagai of 1.9% to IDR542,519,627 thousand despite various
dinamika industri dan kondisi perekonomian yang industry and economic dynamics throughout the year.
berlangsung sepanjang tahun.
Pendapatan (Disajikan dalam ribuan rupiah) Perubahan
2025 2024*
Revenues (Stated in thousands rupiah) Changes
Pendapatan dari Segmen Usaha Asuransi
Revenue from Insurance Segment
Pendapatan Jasa Asuransi 9.107.069.240 7.458.184.062 22,1%
Insurance Service Revenue
Beban Jasa Asuransi (8.251.104.251) (4.479.257.165) 84,2%
Insurance Service Expense
Pendapatan (Beban) dari Kontrak Reasuransi 167.748.371 (2.242.939.073) N/A
Reinsurance Contract Revenue (Expense)
Hasil Jasa Asuransi 1.023.713.360 735.987.824 39,1%
Insurance Service Result
Pendapatan dari Segmen Usaha Asuransi
Revenue from Insurance Segment
Penghasilan dari Deposito Berjangka 172.086.523 173.069.207 (0,6%)
Income from Time Deposits
Penghasilan dari Obligasi 411.512.853 312.191.897 31,8%
Income from Bonds
Penghasilan Dividen 15.429.231 17.261.802 (10,6%)
Dividend Income
Laba (Rugi) Perubahan Nilai Wajar Properti Investasi (14.855.000) (25.318.820) 41,3%
Gain (Loss) on Revaluation Increment of Investment Property
Keuntungan (Kerugian) dari Perubahan Nilai Wajar Efek 117.480.440 (68.287.719) N/A
Gain (Loss) on Changes in Fair Value of Marketable Securities
Lain-lain 15.702.264 36.234.895 (56,7%)
Others
Hasil Investasi 717.356.311 445.151.262 61,1%
Investment Income
Pendapatan dari Segmen Usaha Lainnya
Revenue from other segments
Usaha Sewa 412.786.611 363.178.459 13,7%
Rental Business
Jasa Survei 84.647.592 84.871.898 (0,3%)
Survey Fee
Penjualan Kendaraan 45.085.424 84.517.297 (46,7%)
Sales of Vehicle
Pendapatan Usaha Lainnya 542.519.627 532.567.654 1,9%
Other Operating Revenue
Pendapatan Usaha Bersih 2.283.589.298 1.713.706.740 33,3%
Net Operating Revenues
Catatan | Note:
* Angka disajikan kembali menggunakan PSAK 117.
The figures have been restated in accordance with PSAK 117.
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
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Analisis dan Pembahasan Manajemen
160 Management Discussion and Analysis
Beban Expense
Beban tercatat naik 19,5% YoY menjadi Rp967.596.002 Operating expenses increased 19.5% YoY to
ribu dan tetap lebih rendah dari pertumbuhan pendapatan IDR967,596,002 thousand and remained lower than
yang mencerminkan upaya Perseroan dalam menjaga revenue growth reflecting the Company’s ongoing efforts to
efisiensi operasional secara berkelanjutan. Adapun rincian enhance operational efficiency. The breakdown of expenses
beban adalah sebagai berikut: is as follows:
Beban Usaha (Disajikan dalam ribuan rupiah) Perubahan
2025 2024*
Operating Expenses (Stated in thousands rupiah) Changes
Gaji dan Tunjangan 322.621.164 533.910.405 (39,6%)
Salaries and Allowance
Penyusutan dan Amortisasi 230.789.211 28.700.829 703,9%
Depreciation and Amortization
Jasa Profesional 117.008.175 42.860.559 172,9%
Professional Services
Umum 146.553.722 22.367.008 555,4%
General
Pemasaran 38.154.295 44.866.264 (15,0%)
Marketing
Imbalan Kerja 31.802.138 38.042.904 (16,4%)
Pension Benefits
Penyisihan Kerugian Penurunan Nilai dan Hapus Buku Piutang 3.076.466 (5.280.959) N/A
Allowance For Impairment Losses and Write-Off Receivables
Perlengkapan Kantor 20.141.332 13.553.628 48,6%
Office Supplies
Pemeliharaan dan Perbaikan 39.260.090 12.494.996 214,2%
Repairs and Maintenance
Lain-Lain 18.189.409 78.336.746 (76,8%)
Others
Total Beban Usaha 967.596.002 809.852.380 19,5%
Total Operating Expenses
Catatan | Note:
* Angka telah direklasifikasi dan disajikan kembali menggunakan PSAK 117.
The figures have been reclassified and restated in accordance with PSAK 117.
Laba Profit
Di tengah implementasi PSAK 117 yang membawa Amid the implementation of PSAK 117, which introduces
perubahan pada metode pengakuan dan penyajian kinerja changes in the recognition and presentation of financial
keuangan, Tugu Insurance tetap mampu mencatatkan performance, Tugu Insurance continued to record solid
profitabilitas yang solid sepanjang tahun 2025. Perseroan profitability throughout 2025. The Company recorded profit
membukukan laba tahun berjalan yang dapat diatribusikan for the year attributable to owners of the parent entity
kepada pemilik entitas induk sebesar Rp711.056.556 amounting to IDR711,056,556 thousand, representing a
ribu atau naik 77,1% YoY yang mencerminkan kesuksesan 77.1% YoY increase, reflecting the Company’s success in
Perseroan dalam ekspansi bisnis sembari menjaga efisiensi expanding its business while maintaining cost efficiency.
biaya.
Laba (Disajikan dalam ribuan rupiah) Perubahan
2025 2024*
Profit (Stated in thousands rupiah) Changes
Laba Tahun Berjalan 762.423.253 422.148.840 80,6%
Profit for the Year
Diatribusikan untuk Pemilik Entitas Induk 711.056.556 401.574.888 77,1%
Attributable to Owners of the Parent Entity
Kepentingan Non-Pengendali 51.366.697 20.573.952 149,7%
Non-controlling Interest
Jumlah Penghasilan Komprehensif Tahun Berjalan 580.366.788 483.551.840 20,0%
Total Comprehensive Income for the Year
Diatribusikan untuk Pemilik Entitas Induk 547.584.586 473.140.865 15,7%
Attributable to Owners of the Parent Entity
Kepentingan Non-Pengendali 32.782.202 10.410.975 214,8%
Non-controlling Interest
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis 161
Laporan Arus Kas Konsolidasian
Consolidated Statement of Cash Flows
Kas dan bank Tugu Insurance pada tahun 2025 tercatat Cash and bank balances of Tugu Insurance in 2025
mengalami kenaikan menjadi sebesar Rp734.656.595 increased to IDR734,656,595 thousand. This increase
ribu. Kenaikan tersebut terutama dipengaruhi oleh arus was primarily driven by positive cash flows from operating
kas dari aktivitas operasi yang positif meski arus kas dari activities, despite negative cash flows from investing
aktivitas investasi negatif akibat realisasi belanja modal activities due to capital expenditures realization, and
serta arus kas dari aktivitas pendanaan negatif akibat negative cash flows from financing activities as a result of
pembayaran dividen kepada pemegang saham. Manajemen dividend payments to shareholders. Management believes
berpandangan bahwa posisi likuiditas Perseroan tetap that the Company’s liquidity position remains adequate to
memadai untuk mendukung keberlanjutan operasional dan support the sustainability of operations and future business
pengembangan usaha ke depan. development.
Arus Kas dari Aktivitas Operasi Cash Flow from Operation
Arus kas dari aktivitas operasi tercatat positif, terutama Cash flows from operating activities were positive, primarily
didorong oleh penerimaan kas yang berasal dari kontrak driven by cash receipts from insurance and reinsurance
asuransi dan reasuransi serta pembayaran dari pelanggan, contracts as well as collections from customers, reflecting
yang mencerminkan kemampuan Perseroan dalam the Company’s ability to consistently generate cash flows
menghasilkan arus kas dari aktivitas bisnis utama secara from its core business activities.
berkelanjutan.
Arus Kas dari Aktivitas Investasi Cash Flow from Investment
Arus kas dari aktivitas investasi tercatat negatif, Cash flows from investing activities were negative,
terutama disebabkan oleh penempatan dana pada mainly attributable to placements in various investment
berbagai instrumen investasi sebagai bagian dari strategi instruments as part of the Company’s portfolio
pengelolaan portofolio Perseroan, serta perolehan aset management strategy, as well as the acquisition of fixed
tetap dan realisasi belanja modal untuk mendukung assets and capital expenditures to support business
pengembangan usaha. development.
Arus Kas dari Aktivitas Pendanaan Cash Flow from Financing
Arus kas dari aktivitas pendanaan juga tercatat negatif Cash flows from financing activities were also negative,
seiring dengan pembayaran dividen kepada para pemegang reflecting dividend distributions to shareholders as part
saham sebagai bentuk komitmen Perseroan dalam of the Company’s commitment to delivering value to its
memberikan nilai tambah kepada pemegang saham. shareholders.
Perubahan
2025 2024*
Changes
Penerimaan kas dari tertanggung, reasuradur, dan pelanggan 9.008.391.418 9.705.817.709 -7,2%
Cash receipts from insured, reinsurers, and customers
Pembayaran kas kepada tertanggung, reasuradur, pemasok, (7.596.784.140) (9.087.432.170) -16,4%
dan karyawan
Cash paid to insured, reinsurers, suppliers, and employees
Pembayaran pajak penghasilan (212.999.282) (204.329.167) 4,2%
Income tax paid
Arus kas neto dari aktivitas operasi 1.198.607.996 414.056.372 189,5%
Net cash flows from operating activities
Penerimaan bunga 383.426.608 469.732.911 -18,4%
Interest received
Penerimaan dividen 9.570.788 17.261.802 -44,6%
Dividends received
Pencairan (penempatan) investasi, neto (664.085.050) (637.938.482) 4,1%
Proceeds from investments, net
Perolehan aset tetap (282.918.024) (184.810.506) 53,1%
Acquisitions of fixed assets
Hasil penjualan aset tetap 17.558 612.236 -97,1%
Proceeds from sale of fixed assets
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
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Analisis dan Pembahasan Manajemen
162 Management Discussion and Analysis
Perubahan
2025 2024*
Changes
Arus kas neto untuk aktivitas investasi (553.988.120) (335.142.039) 65,3%
Net cash flows used in investing activities
Pembayaran dividen (288.232.861) (438.257.922) -34,2%
Dividends paid
Pembayaran pinjaman diterima (160.831.713) (148.655.251) 8,2%
Repayment of borrowings
Pencairan pinjaman diterima 265.785.913 379.580.927 -30,0%
Proceeds from borrowings
Pembayaran utang sewa pembiayaan (19.224.102) (19.224.102) 0,0%
Payment of consumer finance and lease payable
Pembayaran bunga sewa pembiayaan (47.969.884) (21.835.313) 119,7%
Payment of lease payable interest
Pembayaran liabilitas sewa (11.132.569) (6.079.883) 83,1%
Payment of lease liabilities
Arus kas neto untuk aktivitas pendanaan (261.605.216) (254.471.544) 2,8%
Net cash flows used in financing activities
Kenaikan (penurunan) neto kas dan bank 383.014.660 (175.557.211) N/A
Net increase (decrease) in cash and banks
Penyesuaian atas selisih kurs (6.230.004) (4.022.470) 54,9%
Adjustment of foreign exchange difference
Kas dan bank awal tahun 357.871.939 537.451.620 -33,4%
Cash and banks at beginning of year
Kas dan bank akhir tahun 734.656.595 357.871.939 105,3%
Cash and banks at end of year
Catatan | Note:
* Angka telah direklasifikasi dan disajikan kembali menggunakan PSAK 117.
The figures have been reclassified and restated in accordance with PSAK 117.
Rasio Keuangan Konsolidasian
Consolidated Financial Ratios
Perseroan tetap mencatatkan rasio-rasio keuangan The Company continued to record healthy financial ratios
yang sehat sepanjang tahun 2025, baik dari sisi rasio throughout 2025, both in terms of balance sheet ratios
neraca maupun rasio profitabilitas dan rentabilitas, yang as well as profitability and return ratios, reflecting solid
mencerminkan fundamental keuangan yang solid serta financial fundamentals and the Company’s ability to
kemampuan Perseroan dalam menjaga kinerja usaha maintain sustainable business performance amid various
secara berkelanjutan di tengah berbagai dinamika industri. industry dynamics.
Rasio Keuangan Konsolidasian
2025 2024*
Consolidated Financial Ratios
Rasio-rasio Neraca
Balance Sheet Ratios
Investasi/Jumlah Assets 42,3% 50,2%
Investment/Total Assets
Aset Kontrak Asuransi & Reasuransi/Liabilitas Kontrak Asuransi & Reasuransi 68,9% 58,7%
Insurance & Reinsurance Contract Assets/Insurance & Reinsurance Contract
Liabilities
Pinjaman/Ekuitas 7,6% 6,5%
Debt/Equity
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
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Management Discussion and Analysis 163
Rasio Keuangan Konsolidasian
2025 2024*
Consolidated Financial Ratios
Rasio Profitabilitas
Profitability Ratios
Margin Laba Bersih 31,1% 23,4%
Net Income Margin
Laba terhadap Aset 2,6% 1,8%
Return on Assets
Laba terhadap Ekuitas 7,0% 4,1%
Return on Equity
Catatan | Note:
* Angka telah direklasifikasi dan disajikan kembali menggunakan PSAK 117.
The figures have been reclassified and restated in accordance with PSAK 117.
Kemampuan Membayar Kewajiban
Ability to Pay Liabilities
Sebagai perusahaan yang bergerak di sektor asuransi As a company operating in the general insurance sector
umum serta mengonsolidasikan segmen reasuransi, and consolidating a reinsurance segment, the Company
Perseroan memaknai kemampuan dalam memenuhi defines its ability to meet obligations, particularly to
kewajiban, khususnya kepada pemegang polis dan policyholders and customers as a fundamental pillar of
nasabah, sebagai fondasi utama keberlangsungan usaha. business sustainability. The Company’s claims-paying ability
Kemampuan pemenuhan kewajiban tersebut diukur secara is assessed comprehensively over both short-term and long-
komprehensif, baik dalam jangka pendek maupun jangka term horizons through the evaluation of key financial ratios
panjang, melalui evaluasi berbagai rasio keuangan pada reflected in the statement of financial position. Furthermore,
laporan posisi keuangan. Selain itu, kualitas kemampuan the strength of the Company’s ability to fulfill its obligations
pembayaran kewajiban Perseroan juga tercermin dalam is also evidenced by credit ratings assigned by independent
perolehan peringkat (rating) dari lembaga pemeringkat rating agencies, which serve as an external validation of its
independen, yang menjadi indikator kredibilitas dan financial resilience and credibility.
ketahanan finansial Perseroan.
Kemampuan Membayar Kewajiban Jangka Pendek
Ability to Pay Short Term Liabilities
Perseroan secara berkala melakukan evaluasi atas The Company periodically evaluates its ability to meet short-
kemampuan dalam memenuhi kewajiban jangka pendek term obligations to ensure adequate liquidity and asset
guna memastikan tingkat likuiditas dan kecukupan aset sufficiency. The key ratios applied in this assessment are
yang memadai. Rasio yang digunakan dalam pengukuran the Liquidity Ratio, which measures the Company’s ability
tersebut adalah Rasio Likuiditas, yang mencerminkan to settle short-term liabilities using liquid assets, and the
kemampuan Perseroan dalam memenuhi kewajiban Investment Adequacy Ratio, which reflects the sufficiency
jangka pendek menggunakan aset yang likuid, serta Rasio of investment assets to cover technical reserves in
Kecukupan Investasi, yang menunjukkan tingkat kecukupan accordance with prevailing regulations.
aset investasi dalam menutup cadangan teknis sesuai
dengan ketentuan yang berlaku.
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Analisis dan Pembahasan Manajemen
164 Management Discussion and Analysis
Pada segmen asuransi umum dan reasuransi, Rasio Within both the general insurance and reinsurance
Likuiditas dan Rasio Kecukupan Investasi berada pada segments, the Liquidity Ratio and Investment Adequacy
tingkat yang solid dan sehat, mencerminkan kapasitas Ratio remain at solid and healthy levels, demonstrating the
keuangan Perseroan yang kuat dalam memenuhi kewajiban Company’s strong financial capacity to fulfill its obligations
kepada pemegang polis dan pemangku kepentingan lainnya to policyholders and other stakeholders in a timely manner.
secara tepat waktu.
Segmen Asuransi Umum Segmen Reasuransi
Rasio Pemenuhan Kewajiban Jangka Pendek General Insurance Segment Reinsurance Segment
Short Term Liabilities Fulfillment Ratios
2025 2024 2025 2024
Rasio Likuiditas 236% 157% 194% 197%
Liquidity Ratio
Rasio Kecukupan Investasi 686% 590% 127% 126%
Investment Adequacy Ratio
Kemampuan Membayar Kewajiban Jangka Panjang
Ability to Pay Long Term Liabilities
Dalam menjaga keberlanjutan usaha serta memastikan In safeguarding business sustainability and ensuring the
pemenuhan kewajiban jangka panjang kepada pemegang fulfillment of long-term obligations to policyholders, the
polis, Perseroan memonitor tingkat solvabilitas melalui Risk Company closely monitors its solvency position through
Based Capital (RBC), yang merepresentasikan kecukupan the Risk Based Capital (RBC) ratio, which represents
modal berbasis risiko sesuai dengan profil risiko dan risk-based capital adequacy in accordance with its risk
ketentuan regulator. Rasio ini mencerminkan kapasitas profile and prevailing regulatory standards. The ratio
permodalan Perseroan dalam menyerap eksposur risiko reflects the Company’s capital capacity to prudently absorb
underwriting, pasar, kredit, dan operasional secara terukur underwriting, market, credit, and operational risk exposures.
dan berkesinambungan.
Pada segmen asuransi umum dan reasuransi, tingkat RBC Across both the general insurance and reinsurance
terjaga pada level yang solid dan secara konsisten berada segments, the RBC level remains solid and consistently
di atas ketentuan minimum OJK, menegaskan struktur above the minimum threshold stipulated by OJK,
permodalan yang resilien serta kemampuan Perseroan underscoring a resilient capital structure and the Company’s
dalam menjamin pemenuhan kewajiban jangka panjang prudent capacity to meet its long-term obligations.
secara prudent.
Segmen Asuransi Umum Segmen Reasuransi
Rasio Pemenuhan Kewajiban Jangka Panjang General Insurance Segment Reinsurance Segment
Long Term Liabilities Fulfillment Ratios
2025 2024 2025 2024
RBC 411% 432% 200% 183%
Pengakuan Peringkat
Rating Recognition
Kemampuan memenuhi kewajiban dan profil keuangan Tugu The Company’s strong financial profile and claims-paying
yang kuat kembali memperoleh pengakuan internasional ability once again received international recognition in 2025
pada tahun 2025 melalui perolehan Financial Strength through the reaffirmation of its Financial Strength Rating
Rating A- (Excellent) dan Long-Term Issuer Credit Rating of A- (Excellent) and Long-Term Issuer Credit Rating of “a-”
“a-” (Excellent) dari AM Best. Peringkat tersebut telah (Excellent) by AM Best. The ratings have been consistently
dipertahankan secara konsisten sejak pertama kali maintained since their initial assignment in 2016, reflecting
diberikan pada tahun 2016, mencerminkan pandangan yang a sustained and favorable view of the Company’s balance
berkelanjutan dan positif atas kekuatan neraca dan kualitas sheet strength and overall fundamentals.
fundamental Perseroan.
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
Page 165
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis 165
Pada tahun 2025, AM Best juga merevisi outlook Tugu In 2025, AM Best also revised the Company’s outlook
dari negatif menjadi stabil. Dalam pernyataannya, AM from negative to stable. In its release, AM Best highlighted
Best menilai bahwa Perseroan didukung oleh neraca yang the Company’s very strong balance sheet, solid operating
sangat kuat, kinerja operasional yang solid, serta praktik performance, and appropriate risk management and
manajemen risiko dan tata kelola yang memadai. Revisi governance practices. The outlook revision reflects
outlook ini merefleksikan ekspektasi bahwa profil keuangan expectations that the Company’s financial profile and
dan kinerja operasional Perseroan akan tetap terjaga operating performance will remain sound going forward.
secara berkelanjutan.
Peringkat A- dengan outlook stabil tersebut memiliki makna The A- rating with a stable outlook carries significant
strategis dalam konteks pemenuhan kewajiban jangka implications for long-term obligations. It signals strong
panjang. Rating ini menunjukkan kapasitas permodalan capital adequacy and financial flexibility to absorb risks,
dan fleksibilitas keuangan yang kuat dalam menyerap risiko thereby reinforcing the Company’s capacity to consistently
serta menjamin kemampuan Perseroan dalam memenuhi meet its policyholder obligations, even under adverse
kewajiban kepada pemegang polis secara konsisten, market conditions.
bahkan dalam kondisi pasar yang menantang.
Agensi Pemeringkat Peringkat
Rating Agency Rating
A.M Best • Financial Strength Rating (FSR): A- (Excellent)
• Long-Term Issuer Credit Rating (Long-Term ICR): “a-“ (Excellent)
• Indonesia National Scale Rating (NSR): aaa.ID (Exceptional)
Kolektabilitas
Collectability
Sejalan dengan implementasi PSAK 117, piutang premi dan Following the implementation of PSAK 117, premium
piutang reasuransi tidak lagi disajikan sebagai pos terpisah and reinsurance receivables are no longer presented as
dalam laporan keuangan, melainkan telah tercermin dalam separate line items, as they are incorporated into the
pengukuran aset dan liabilitas kontrak asuransi. Perubahan measurement of insurance contract assets and liabilities.
ini bersifat penyajian dan tidak memengaruhi kualitas arus This change is presentational in nature and does not affect
kas maupun tingkat kolektabilitas Perseroan. the Company’s cash flow quality or collectability.
Namun Perseroan tetap menjaga kondisi likuiditas yang The Company continues to maintain a sound liquidity
baik, didukung oleh arus kas yang stabil dari kontrak position, supported by stable cash flows from existing
eksisting serta pertumbuhan bisnis baru. Dengan profil contracts and new business growth. With well-managed
arus kas yang terkelola dan kualitas portofolio yang terjaga, cash flows and a maintained portfolio quality, the Company
Perseroan mampu memenuhi kewajiban keuangan secara is able to meet its financial obligations in a timely manner.
tepat waktu. Berikut adalah tabel kolektabilitas perseroan: The following is the Company’s collectability table:
Kolektabilitas
2025 2024
Collectability
Rasio Perputaran Piutang (Hari) 33 33
Receivables Turnover Ratio (Days)
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166 Management Discussion and Analysis
Struktur dan Pengelolaan Modal
Capital Structure and Management
Struktur Modal
Capital Structure
Struktur permodalan Tugu Insurance secara konsolidasi per The consolidated capital structure of Tugu Insurance as of
31 Desember 2025 dan 2024 disajikan sebagai berikut: 31 December 2025 and 2024 is presented as follows:
Perubahan
2025 2024*
Changes
Modal saham 177.778.780 177.778.780 0,0%
Share Capital
Tambahan modal disetor 625.460.209 625.460.209 0,0%
Additional paid in capital
Selisih kurs penjabaran laporan keuangan 50.718.610 75.077.349 -32,4%
Translation adjustments
Selisih transaksi antara pemegang saham entitas anak 105.555.883 105.555.883 0,0%
Difference in transaction between shareholders of a
subsidiary
Keuntungan belum direalisasi atas efek tersedia untuk dijual, 100.661.500 (61.199.111) N/A
Neto
Unrealized gains on available-for-sale marketable securities,
net
Surplus revaluasi aset tetap 1.770.604.601 1.998.384.161 -11,4%
Fixed assets revaluation surplus
Pengukuran kembali atas beban keuangan asuransi (49.874.168) 20.016.285 N/A
Remeasurement of Insurance Finance Expense
Saldo laba - Ditentukan penggunaannya 413.313.271 413.313.271 0,0%
Retained earnings Appropriated
Saldo laba - Belum ditentukan penggunaannya 6.221.577.670 5.794.166.704 7,4%
Retained earnings Unappropriated
Sub-jumlah ekuitas yang dapat diatribusikan kepada pemilik 9.415.796.356 9.148.553.531 2,9%
entitas induk
Equity attributable to equity owners holders of the parent
Kepentingan non-pengendali 757.960.394 733.069.291 3,4%
Non-controlling interest
Jumlah Ekuitas 10.173.756.750 9.881.622.822 3,0%
Total Equity
Catatan | Note:
* Angka disajikan kembali menggunakan PSAK 117.
The figures have been restated in accordance with PSAK 117.
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
Page 167
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis 167
Kebijakan Pengelolaan Modal
Capital Management Policy
Tugu Insurance menerapkan Tugu Insurance implements a
kebijakan permodalan yang bertujuan capital management policy aimed at
untuk secara prudent memenuhi prudently complying with prevailing
ketentuan permodalan yang berlaku, capital requirements, diversifying
mendiversifikasi sumber permodalan capital sources to support the
guna mendukung pelaksanaan execution of its long-term strategy,
strategi jangka panjang, serta and optimally allocating capital to
mengalokasikan modal secara business segments with balanced
optimal pada segmen bisnis yang risk profiles and return potential.
memiliki profil risiko dan potensi This policy also encompasses
imbal hasil yang seimbang. Kebijakan the management of strategic
ini juga mencakup pengelolaan investments and capital participation
investasi strategis serta penyertaan in subsidiaries to strengthen business
modal pada entitas anak guna synergies and support long-term value
memperkuat sinergi bisnis dan creation for stakeholders, including
mendukung penciptaan nilai jangka regulators and investors.
panjang bagi para pemangku
kepentingan, termasuk regulator dan
investor.
Sejalan dengan hal tersebut, In line with this approach, the
Perseroan senantiasa memastikan Company continuously ensures that
bahwa struktur permodalannya its capital structure remains solid
tetap solid dan memadai dalam and adequate to support operational
mendukung kegiatan operasional activities and business growth.
serta pertumbuhan usaha. Management believes that the
Manajemen berpandangan struktur Company’s capital structure reflects
modal Perseroan mencerminkan a strong capital foundation to sustain
fondasi permodalan yang kuat business expansion and effective risk
untuk menopang ekspansi bisnis management over the long term.
serta pengelolaan risiko secara
berkelanjutan.
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168 Management Discussion and Analysis
Ikatan Material untuk Investasi Barang Modal
Material Commitment for Capital Expenditure
Tugu Insurance tidak memiliki ikatan material untuk Tugu Insurance did not have any material commitments for
investasi barang modal pada tahun buku 2025. Oleh capital expenditure and investments in the 2025 fiscal year.
karena itu, Perseroan tidak menyajikan informasi terkait hal Consequently, the Company does not provide information
tersebut, yang mencakup: related to such matters, including:
• Nama pihak yang terlibat dalam ikatan; • The name of parties involved in the commitment;
• Tujuan dari perikatan tersebut; • The purpose of the commitment
• Sumber dana yang telah disiapkan untuk memenuhi • The funding sources prepared to fulfill the commitment;
perikatan tersebut;
• Denominasi mata uang yang digunakan dalam perikatan • The currency denomination used in the commitment;
tersebut; dan and
• Langkah-langkah strategis yang direncanakan oleh • Strategic measures planned by the Company to mitigate
Perseroan untuk mengelola risiko dari eksposur mata risks related to foreign exchange exposure associated
uang asing yang terkait. with the commitment.
Realisasi Investasi Barang Modal
Realization of Capital Expenditure
Investasi Barang Modal
Capital Expenditure
Tugu Insurance secara konsisten merealisasikan investasi Tugu Insurance consistently undertakes capital
barang modal setiap tahun sebagai bagian dari komitmen expenditures each year as part of the Company’s
Perseroan dalam memperkuat kapasitas operasional commitment to strengthening its operational capacity
serta mendukung pengembangan bisnis jangka panjang. and supporting long-term business development. These
Investasi tersebut mencakup pengeluaran dana untuk investments include expenditures for the acquisition of
pengadaan aset tetap maupun investasi strategis lainnya fixed assets as well as other strategic investments that are
yang diharapkan dapat memberikan manfaat berkelanjutan expected to generate sustainable benefits while enhancing
serta meningkatkan efisiensi dan produktivitas operasional the Company’s operational efficiency and productivity.
Perseroan.
Melalui investasi yang terencana dan selektif, Perseroan Through a well-planned and selective investment approach,
berupaya memastikan bahwa setiap pengeluaran modal the Company seeks to ensure that each capital expenditure
memberikan nilai tambah yang optimal bagi kegiatan usaha provides optimal value to its business activities and further
serta memperkuat daya saing Perseroan dalam menghadapi strengthens its competitiveness amid the evolving dynamics
dinamika industri asuransi. Pendekatan ini juga sejalan of the insurance industry. This approach is also aligned
dengan strategi Perseroan dalam membangun fondasi with the Company’s strategy to build a solid operational
operasional yang solid guna mendukung pertumbuhan foundation in order to support sustainable business growth
bisnis yang berkelanjutan di masa mendatang. in the future.
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Realisasi Investasi Barang Modal
Capital Expenditures Realization
Berikut adalah realisasi investasi barang modal Perseroan The following presents the realization of the Company’s
hingga 31 Desember 2025: capital expenditure investments as of 31 December 2025:
Realisasi Investasi Barang Modal (Rp juta)
2025 2024
Realization of Capital Expenditure (IDR million)
Kendaraan Bermotor 313.175 436.179
Motor Vehicle
Pengembangan Sistem Informasi 11.017 28.416
Information System Development
Renovasi Gedung Perkantoran 0 0
Office Building Renovation
Peralatan Komputer 2.845 527
Computer Equipment
Gedung, Mebel, dan Peralatan Kantor 1.831 152
Building, Furnitures, and Stationeries
Peruntukan Barang Modal
Capital Expenditure Allocation
Pembelian kendaraan memberikan kontribusi terbesar The purchase of vehicles represented the largest
terhadap realisasi investasi barang modal Perseroan contribution to the Company’s capital expenditure realization
pada tahun 2025. Investasi ini terutama dilakukan untuk in 2025. This investment was primarily undertaken to
mendukung rencana pengembangan bisnis jangka panjang support the long-term business development plan in vehicle
pada kegiatan penyewaan maupun penjualan kendaraan leasing and sales activities carried out by PT Pratama Mitra
yang dijalankan oleh PT Pratama Mitra Sejati, sebagai salah Sejati, a subsidiary of Tugu Insurance.
satu entitas anak Tugu Insurance.
Selain itu, Perseroan juga melakukan pengembangan In addition, the Company continues to develop its
sistem informasi yang diarahkan untuk mendukung information systems to support its long-term business
strategi bisnis jangka panjang, khususnya dalam rangka strategy, particularly in expanding its presence in the retail
memperluas penetrasi ke segmen ritel. Pengembangan segment. This initiative focuses on the development of
ini difokuskan pada penyediaan platform teknologi yang technology platforms that enable customers to directly
memungkinkan nasabah untuk mengakses layanan access the Company’s services. Such efforts are expected
Perseroan secara langsung. Inisiatif tersebut diharapkan to enhance efficiency in retail customer acquisition while
dapat meningkatkan efisiensi dalam proses akuisisi simplifying business processes, particularly in underwriting
nasabah ritel sekaligus menyederhanakan proses bisnis, and risk management.
terutama dalam kegiatan underwriting dan pengelolaan
risiko.
Terkait dengan aset tetap Perseroan, kegiatan renovasi With respect to the Company’s fixed assets, office building
gedung perkantoran pada prinsipnya bertujuan untuk renovations are generally intended to preserve the quality
menjaga kualitas serta nilai ekonomis dari aset properti and economic value of the Company’s property assets.
Perseroan. Namun demikian, realisasi renovasi tersebut However, such renovations were only undertaken in 2023
hanya dilakukan pada tahun 2023 dan tidak dianggarkan and were not budgeted for in 2025.
kembali pada tahun 2025.
Selain itu, Perseroan juga melakukan pengadaan berbagai Furthermore, the Company also procured various
peralatan operasional, termasuk perangkat komputer, operational equipment, including computer devices,
peralatan kantor, serta fasilitas pendukung lainnya yang office equipment, and other supporting facilities aimed at
ditujukan untuk menunjang kelancaran aktivitas operasional ensuring the smooth execution of Tugu Insurance’s overall
Tugu Insurance secara keseluruhan. operational activities.
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170 Management Discussion and Analysis
Investasi, Ekspansi, Divestasi, Akuisisi, dan
Restrukturisasi Utang/Modal
Investment, Expansion, Divestment, Acquisition, and Debt/Capital
Restructuring
Tugu Insurance melakukan investasi melalui penempatan Tugu Insurance undertook investments through placements
dana pada berbagai instrumen investasi, termasuk Surat in various investment instruments, including Government
Berharga Negara (SBN), serta melalui perolehan aset tetap Securities (SBN), as well as through the acquisition of
dalam rangka mendukung kebutuhan belanja modal dan fixed assets to support the Company’s capital expenditure
penguatan kapasitas operasional Perseroan. Sepanjang requirements and strengthen its operational capacity.
tahun 2025, Perseroan tidak melakukan aksi korporasi Throughout 2025, the Company did not undertake any
berupa akuisisi, divestasi, maupun restrukturisasi utang corporate actions in the form of acquisitions, divestments,
dan permodalan. or debt and capital restructuring.
Dalam rangka penyesuaian terhadap arah strategis jangka As part of aligning with its long-term strategic direction and
panjang serta optimalisasi fokus bisnis, Perseroan telah optimizing its business focus, the Company discontinued
menghentikan operasional entitas Tugu Insurance Company the operations of Tugu Insurance Company Limited (TIC)
Limited (TIC) di Hong Kong. Langkah ini merupakan bagian in Hong Kong. This step forms part of a planned portfolio
dari inisiatif penataan portofolio bisnis yang dilakukan rationalization initiative undertaken to support the
secara terencana guna mendukung keberlanjutan usaha sustainability of the Company’s business. The novation
Perseroan. Proses novasi polis dari entitas tersebut kepada process of insurance policies from the entity to the
entitas induk telah dilaksanakan secara tertib dan berjalan parent company was carried out in an orderly manner and
dengan lancar sesuai dengan ketentuan dan peraturan completed smoothly in accordance with applicable laws and
yang berlaku, sehingga memastikan keberlangsungan regulations, thereby ensuring the continued protection of
perlindungan bagi pemegang polis tetap terjaga dengan policyholders.
baik.
Penjualan dan Pemasaran
Sales and Marketing
Pangsa Pasar
Market Share
Sepanjang tahun buku 2025, Perseroan mencatatkan Throughout the 2025 financial year, the Company recorded
pertumbuhan premi bruto yang melampaui rata-rata industri gross premium growth that outpaced the overall growth
asuransi umum, sehingga mendorong peningkatan pangsa of the general insurance industry, thereby supporting a
pasar secara berkelanjutan. sustained increase in its market share.
Kinerja tersebut didukung oleh ekspansi portofolio yang This performance was driven by disciplined portfolio
terukur pada segmen korporasi dan ritel, dengan tetap expansion across both corporate and retail segments,
mengedepankan prinsip kehati-hatian melalui underwriting while consistently upholding prudent underwriting practices
yang selektif dan disiplin. through selective and rigorous risk assessment.
Pencapaian ini mencerminkan daya saing Perseroan These achievements reflect the Company’s strengthening
yang semakin kuat serta kemampuannya dalam menjaga competitiveness, as well as its ability to maintain a
keseimbangan antara pertumbuhan dan kualitas portofolio balanced approach between growth and portfolio quality
di tengah dinamika industri yang kompetitif. amid an increasingly competitive industry landscape.
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Pangsa pasar Perseroan yang solid juga ditopang oleh The Company’s solid market share is further reinforced
positioning yang kuat pada lini bisnis utama, termasuk fire by its strong positioning in key business lines, including
& property, aviasi, engineering, marine hull, serta sektor fire & property, aviation, engineering, marine hull, and the
energi. Keunggulan kompetitif pada segmen-segmen energy sector. Its competitive edge in these segments,
tersebut, yang didukung oleh kapabilitas teknis dan supported by technical expertise and extensive experience
pengalaman panjang dalam pengelolaan risiko kompleks, in managing complex risks, underscores the Company’s
memperkuat peran Perseroan sebagai salah satu pemain role as a leading player in the national general insurance
utama di industri asuransi umum nasional. industry.
Strategi Penjualan Pemasaran
Sales & Marketing Strategy
Tugu Insurance menjalankan tiga strategi utama Tugu Insurance implemented three key sales and
dalam penjualan dan pemasaran, yaitu penguatan marketing strategies: strengthening its product portfolio
portofolio produk melalui optimalisasi bauran produk, through optimized product mix, reinforcing the Company’s
penguatan branding dan proposisi nilai Perseroan, serta branding and value proposition, and expanding strategic
pengembangan kolaborasi dan kemitraan strategis collaborations and partnerships to deepen corporation
untuk memperluas penetrasi pasar korporasi dan ritel. and retail market penetration. These integrated strategies
Ketiga strategi ini dirancang secara terintegrasi guna were designed to drive sustainable premium growth while
mendorong pertumbuhan premi yang berkelanjutan reinforcing the Company’s competitive position amid
sekaligus memperkuat posisi Perseroan di tengah dinamika industry dynamics.
persaingan industri.
Penguatan Portofolio Produk
Strengthening Product Portfolio
Dalam penguatan portofolio produk, Perseroan secara In strengthening its product portfolio, the Company
konsisten menyesuaikan solusi asuransi dengan kebutuhan consistently tailors insurance solutions to the specific
spesifik setiap nasabah, baik korporasi maupun ritel. Untuk needs of both corporate and retail clients. For the corporate
segmen korporasi, Tugu Insurance memiliki pengalaman segment, Tugu Insurance has extensive experience in
panjang dalam menerapkan strategi bauran produk melalui implementing product mix strategies through tailor-made
skema tailor made sesuai dengan kebutuhan pelanggan dan schemes according to customer needs and integrated
penutupan risiko terintegrasi, sehingga mampu memberikan risk coverage, enabling the delivery of comprehensive
perlindungan yang komprehensif dan efisien. Pendekatan and efficient protection. This approach enhances product
ini tidak hanya meningkatkan relevansi produk, tetapi juga relevance while fostering long-term client relationships.
memperdalam hubungan jangka panjang dengan nasabah.
Branding dan Proposisi Nilai
Branding and Value Proposition
Di sisi branding dan value proposition, Perseroan terus On branding and value proposition, the Company continues
memperkuat komunikasi korporasi guna meningkatkan to enhance its corporate communication initiatives to
awareness masyarakat terhadap keberadaan dan strengthen public awareness of Tugu’s presence and
kapabilitas Tugu, khususnya di kalangan nasabah ritel. capabilities, particularly within the retail segment. These
Upaya ini difokuskan pada penegasan reputasi Perseroan efforts emphasize the Company’s reputation as a reliable
sebagai perusahaan asuransi umum yang andal, and experienced general insurer with a strong financial
berpengalaman, dan memiliki fondasi keuangan yang foundation, thereby building trust and increasing market
kuat, sehingga mampu membangun kepercayaan dan preference.
meningkatkan preferensi pasar.
Selain itu, Perusahaan juga terus meningkatkan kualitas In addition, the Company also continues to improve the
layanan berdasarkan visi, misi dan nilai-nilai pelayanan agar quality of services based on its vision, mission and service
dapat terus memberikan pelayanan yang prima bagi seluruh values in order to continue to provide excellent service to all
pelanggan, dengan kemudahan dan kepercayaan yang customers, with convenience and trust that is always given
selalu diberikan kepada pelanggan melalui tagline ”Simply to customers through the tagline “Simply Trusting”.
Trusting”.
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172 Management Discussion and Analysis
Kolaborasi dan Kemitraan Strategis
Collaboration and Strategic Partnership
Dalam rangka memperluas penetrasi pasar ritel, Tugu To expand its retail market penetration, Tugu Insurance
Insurance mengimplementasikan strategi kemitraan continues to strengthen its partnership-driven strategy
terarah melalui optimalisasi skema distribusi corporate through the optimization of a corporate retail (B2B2C)
retail (B2B2C). Model distribusi corporate retail (B2B2C) distribution model. The corporate retail (B2B2C) distribution
memungkinkan Tugu Insurance memperoleh akses ke model enables Tugu Insurance to access a broad customer
basis pelanggan yang luas dengan biaya akuisisi yang base in a cost-efficient manner, while maintaining portfolio
lebih efisien, sekaligus menjaga kualitas portofolio melalui quality through prudent partner selection.
seleksi mitra yang terukur.
Tugu Insurance mengembangkan produk mass product Tugu Insurance also develops mass products with simple
dengan karakteristik sederhana, proses akseptasi yang features, streamlined underwriting processes (pre-
cepat (pre-underwritten), serta premi yang terjangkau, guna underwritten), and affordable premiums, to support wider
mendukung penetrasi pasar ritel secara luas. penetration of the retail market.
Tugu Insurance turut mengoptimalkan sinergi dalam Tugu Insurance also leverages synergies within the
ekosistem Pertamina Group sebagai bagian dari Pertamina Group ecosystem to enhance distribution
penguatan kanal distribusi dan perluasan basis pelanggan capabilities and broaden access to the retail customer
ritel. Kolaborasi ini memungkinkan penyediaan solusi segment. This integrated approach enables the delivery
perlindungan yang lebih tersegmentasi dan relevan, of targeted and relevant protection solutions, while
dengan tetap mengedepankan prinsip kehati-hatian, maintaining underwriting discipline and sustainable portfolio
disiplin underwriting, serta pengelolaan portofolio yang quality.
berkelanjutan.
Pada lini asuransi perjalanan, Tugu Insurance membangun In the travel insurance segment, Tugu Insurance works
kemitraan dengan agen perjalanan sebagai mitra distribusi closely with travel agents to ensure that product offerings
guna memastikan keselarasan produk dengan kebutuhan are aligned with customers’ travel profiles and protection
dan profil perjalanan nasabah. Pendekatan kolaboratif needs. Through these partnerships, Tugu Insurance
tersebut diharapkan mampu mendukung ekspansi pasar strengthens distribution access while prudently expanding
secara prudent sekaligus menjaga kualitas dan stabilitas its retail customer base.
kinerja portofolio.
Dampak Perubahan Harga terhadap Penjualan/
Pendapatan Perusahaan
The Impact of Price Changes on the Company’s Sales/Revenue
Sepanjang tahun 2025, Perseroan melakukan penyesuaian Throughout 2025, the Company implemented selective
tarif secara selektif pada beberapa lini bisnis. Penyesuaian rate adjustments across several business lines. These
ini dilakukan sejalan dengan menyesuaikan kondisi adjustments are made in line with market conditions,
market, loss profile, dan dinamika risiko, tren klaim serta loss profiles, and reinsurance cost. The pricing policy
perkembangan biaya reasuransi. Kebijakan pricing tersebut is implemented in a disciplined manner, based on risk
diterapkan secara disiplin dan berbasis penilaian risiko assessment and adequate market competition, to ensure
dan juga aspek kompetisi market yang adequate guna premiums adequately reflect the risk profile. This strategy
memastikan premi mencerminkan profil risiko secara contributed to premium growth driven by a combination of
memadai. Strategi ini berkontribusi terhadap pertumbuhan price effects and business volume expansion.
premi yang berasal dari kombinasi efek harga dan ekspansi
volume bisnis.
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Meskipun terdapat penyesuaian harga, tingkat Despite the rate adjustments, customer retention remained
retensi nasabah tetap terjaga pada level yang sehat, at a healthy level, reflecting the strength of the Company’s
mencerminkan kekuatan relasi dan daya saing Perseroan. relationships and competitive positioning. The disciplined
Disiplin penetapan harga tersebut juga mendukung pricing approach also supported underwriting quality and
kualitas underwriting serta menjaga profitabilitas di safeguarded profitability amid market pressures. Going
tengah tekanan pasar. Ke depan, Perseroan akan terus forward, the Company will continue to implement an
menerapkan kebijakan penetapan harga yang adaptif guna adaptive pricing strategy to balance growth and sustainable
menyeimbangkan pertumbuhan dan keberlanjutan kinerja. performance.
Di sisi lain, Perseroan secara konsisten memonitor At the same time, the Company consistently monitors
berbagai indikator makroekonomi dan pasar keuangan yang key macroeconomic and financial market indicators that
berpotensi memengaruhi profil risiko maupun daya beli may affect risk profiles and customers’ purchasing power,
nasabah sehingga berdampak pada strategi penetapan thereby influencing its pricing strategy. These indicators
harga. Indikator tersebut meliputi: include:
1. Pertumbuhan ekonomi; 1. Economic growth;
2. Laju inflasi; 2. Inflation rate;
3. Suku bunga acuan; 3. Benchmark interest rates;
4. Pergerakan nilai tukar; 4. Exchange rate movements,
5. Kinerja pasar saham serta obligasi pemerintah dan 5. Equity market performance, government, and corporate
korporasi; bond prices;
6. Harga komoditas energi; 6. Energy commodity prices;
7. Penjualan kendaraan bermotor; 7. Motor vehicle sales;
8. Kondisi pasar property; serta 8. Property market conditions; and
9. Premi dan klaim industri asuransi umum dan 9. Premiums and claims in the general insurance and
reasuransi. reinsurance industry.
Pemantauan komprehensif ini memungkinkan Perseroan This comprehensive monitoring enables the Company to
melakukan penyesuaian strategi secara proaktif guna proactively adjust its strategy to mitigate risks and maintain
memitigasi risiko dan menjaga stabilitas pendapatan. revenue stability.
Strategi, Target, dan Realisasi 2025
Strategy, Target, and Realization 2025
Strategi Perseroan
Company’s Strategy
Sepanjang tahun 2025, Tugu Insurance menjalankan Throughout 2025, Tugu Insurance implemented various
berbagai inisiatif strategis yang berfokus pada penguatan strategic initiatives aimed at strengthening its business
fundamental bisnis, peningkatan daya saing, serta fundamentals, enhancing competitiveness, and creating
penciptaan nilai jangka panjang bagi para pemangku long-term value for stakeholders. Amid increasingly
kepentingan. Di tengah dinamika industri asuransi complex dynamics within both the global and domestic
global dan domestik yang semakin kompleks, Perseroan insurance industries, the Company continued to reinforce
terus memperkuat tata kelola, manajemen risiko, its governance framework, risk management practices,
serta optimalisasi portofolio bisnis untuk memastikan and business portfolio optimization to ensure sustainable
keberlanjutan kinerja yang solid. Strategi Perseroan pada performance. The Company’s strategy during the reporting
tahun pelaporan diarahkan untuk memperkuat posisi year was directed toward strengthening its position as
sebagai perusahaan asuransi umum yang resilien, adaptif a resilient general insurance company, adaptable to
terhadap perubahan regulasi, serta mampu memanfaatkan regulatory developments and capable of capturing growth
peluang pertumbuhan di berbagai segmen pasar. opportunities across various market segments.
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Salah satu fokus utama strategi Perseroan pada tahun One of the Company’s key strategic priorities in 2025 was
2025 adalah implementasi standar akuntansi PSAK the implementation of PSAK 117 on Insurance Contracts.
117 tentang Kontrak Asuransi. Implementasi standar The adoption of this accounting standard represents an
ini merupakan langkah penting dalam meningkatkan important milestone in enhancing transparency, improving
transparansi, akurasi pelaporan keuangan, serta the accuracy of financial reporting, and aligning the
penyelarasan praktik akuntansi Perseroan dengan standar Company’s accounting practices with globally recognized
global yang berlaku di industri asuransi. Perseroan insurance industry standards. To ensure a smooth
melakukan berbagai penyesuaian sistem, proses bisnis, transition, the Company implemented various system
serta peningkatan kapasitas sumber daya manusia guna enhancements, process adjustments, and capability
memastikan implementasi PSAK 117 berjalan secara development initiatives for its human resources, ensuring
efektif dan sesuai dengan ketentuan regulator maupun compliance with regulatory requirements and international
praktik terbaik internasional. best practices.
Di sisi pengembangan bisnis, Perseroan juga secara In terms of business development, the Company
konsisten memperkuat portofolio bisnis baik pada consistently strengthened its business portfolio across
segmen korporasi maupun ritel. Strategi ini dilakukan both corporate and retail segments. This strategy was
melalui penguatan hubungan dengan nasabah eksisting, carried out through strengthening relationships with existing
pengembangan produk yang relevan dengan kebutuhan customers, developing products aligned with evolving
pasar, serta perluasan jaringan distribusi. Pada segmen market needs, and expanding distribution channels. Within
korporasi, Perseroan terus memanfaatkan keunggulan the corporate segment, the Company leveraged its strong
relasi bisnis yang kuat dengan berbagai mitra strategis relationships with strategic partners to enhance market
untuk memperkuat penetrasi pasar pada sektor-sektor penetration across key industrial sectors. Meanwhile, in
industri utama. Sementara itu, pada segmen ritel, the retail segment, the Company continued to introduce
Perseroan mengembangkan berbagai inisiatif untuk initiatives aimed at expanding public access to competitive
memperluas akses masyarakat terhadap produk asuransi and value-added insurance products.
yang kompetitif dan bernilai tambah.
Dalam menghadapi dinamika pasar yang diwarnai oleh In navigating market dynamics characterized by global
volatilitas ekonomi global serta ketidakpastian kondisi economic volatility and uncertainties in financial markets,
pasar keuangan, Perseroan juga menempatkan manajemen the Company also places prudent risk management
risiko yang prudent sebagai salah satu pilar utama strategi as a core pillar of its business strategy. The Company
bisnis. Perseroan secara berkelanjutan melakukan continuously monitors various risk indicators, including
pemantauan terhadap berbagai indikator risiko, termasuk underwriting risk, market risk, liquidity risk, and operational
risiko underwriting, risiko pasar, risiko likuiditas, serta risiko risk. This disciplined approach enables the Company to
operasional. Pendekatan ini memungkinkan Perseroan maintain the quality of its business portfolio while ensuring
untuk menjaga kualitas portofolio bisnis sekaligus long-term financial stability.
memastikan stabilitas kinerja keuangan dalam jangka
panjang.
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Selain itu, Perseroan juga terus mengoptimalkan In addition, the Company continues to optimize its
strategi pengelolaan investasi guna meningkatkan imbal investment management strategy to enhance portfolio
hasil portofolio secara berkelanjutan dengan tetap returns while adhering to prudent investment principles.
memperhatikan prinsip kehati-hatian. Pengelolaan investasi Investment management is conducted through disciplined
dilakukan secara disiplin melalui diversifikasi portofolio portfolio diversification and allocation to instruments
serta penempatan dana pada instrumen investasi yang with balanced risk-return profiles. This approach aims to
memiliki profil risiko dan imbal hasil yang seimbang. strengthen the contribution of investment income to the
Pendekatan ini bertujuan untuk memperkuat kontribusi Company’s overall financial performance.
pendapatan investasi terhadap kinerja keuangan Perseroan
secara keseluruhan.
Sepanjang tahun 2025, Tugu Insurance terus memperkuat Throughout 2025, Tugu Insurance continued to enhance the
kualitas layanan kepada nasabah melalui berbagai inisiatif quality of its customer services through various strategic
strategis yang berfokus pada peningkatan pengalaman initiatives aimed at improving customer experience,
pelanggan, optimalisasi proses klaim, serta penguatan optimizing claims processes, and strengthening the
pemanfaatan teknologi digital dalam operasional layanan. utilization of digital technology in service operations. These
Upaya ini dilakukan melalui penyempurnaan standar efforts were implemented through the refinement of service
layanan, percepatan waktu respons terhadap kebutuhan standards, faster response times to customer needs,
nasabah, serta integrasi sistem layanan yang lebih efisien and the integration of more efficient and adaptive service
dan adaptif, sehingga mampu memberikan layanan yang systems, enabling the Company to deliver faster, more
lebih cepat, transparan, dan andal bagi seluruh pemangku transparent, and reliable services for all stakeholders.
kepentingan.
Perseroan juga secara konsisten menjalankan berbagai The Company also consistently implemented operational
inisiatif efisiensi operasional guna meningkatkan efficiency initiatives to enhance productivity and cost
produktivitas serta efektivitas pengelolaan biaya. effectiveness. These initiatives include the optimization
Upaya ini dilakukan melalui optimalisasi proses bisnis, of business processes, the utilization of information
pemanfaatan teknologi informasi, serta penguatan tata technology, and the strengthening of integrated operational
kelola operasional yang lebih terintegrasi. Melalui strategi governance. Through these efficiency measures, the
efisiensi tersebut, Perseroan mampu menjaga struktur biaya Company is able to maintain a healthy cost structure while
yang sehat sekaligus mendukung pertumbuhan bisnis yang supporting sustainable business growth.
berkelanjutan.
Target dan Realisasi 2025
Target and Realization of 2025
Berikut adalah target dan realisasi bisnis Tugu Insurance di The following presents the business targets and
sepanjang tahun 2025. achievements of Tugu Insurance throughout 2025.
Target
2025
Target
Implementasi PSAK 117 dalam Laporan Keuangan Konsolidasian Kuartalan dan Auditan 2025 √
Implementation of PSAK 117 in the Company’s quarterly and audited annual consolidated financial
statements for 2025
Tercapainya target rating dari AM Best √
Achievement of the targeted international credit rating from AM Best
Tercapainya target kinerja keuangan berupa laba bersih setelah penyesuaian PSAK 117 √
Achievement of the Company’s financial performance target in terms of net profit after PSAK 117
adjustments
Tercapainya target EBITDA Perseroan √
Achievement of the Company’s EBITDA target
Tercapainya target kinerja investasi Perseroan √
Achievement of the Company’s investment performance
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Analisis dan Pembahasan Manajemen
176 Management Discussion and Analysis
Prospek Usaha dan Pedoman 2026
Business Outlook and Guidance for 2026
Prospek Usaha 2026
Business Outlook 2026
Memasuki tahun 2026, Perseroan memandang industri Entering 2026, the Company views Indonesia’s general
asuransi umum di Indonesia masih memiliki prospek insurance industry as continuing to present positive
pertumbuhan yang positif seiring dengan stabilnya growth prospects, supported by stable national economic
pertumbuhan ekonomi nasional, meningkatnya aktivitas growth, increasing investment activities and infrastructure
investasi dan pembangunan infrastruktur, serta semakin development, as well as growing awareness among
meningkatnya kesadaran masyarakat dan pelaku usaha individuals and businesses regarding the importance of risk
terhadap pentingnya perlindungan risiko. protection.
Di sisi lain, dinamika ekonomi global, volatilitas pasar At the same time, global economic dynamics, financial
keuangan, serta meningkatnya kompleksitas risiko juga market volatility, and increasing risk complexity require
menuntut perusahaan asuransi untuk terus memperkuat insurance companies to strengthen underwriting discipline,
disiplin underwriting, menjaga kualitas portofolio bisnis, maintain portfolio quality, and enhance risk management
serta meningkatkan efektivitas manajemen risiko. practices.
Dalam konteks tersebut, Perseroan memandang tahun In this context, the Company sees 2026 as a strategic
2026 sebagai momentum strategis untuk memperkuat momentum to strengthen its position in the industry
posisi di industri melalui penguatan portofolio bisnis, through business portfolio strengthening, development
pengembangan segmen ritel dan syariah, optimalisasi of retail and sharia segments, optimization of investment
pengelolaan investasi, serta peningkatan efisiensi management, as well as improvements in operational
operasional dan kualitas layanan kepada nasabah. efficiency and service quality.
Pedoman Strategis 2026
Strategic Direction 2026
Sejalan dengan visi Perseroan untuk menjadi perusahaan In line with the Company’s vision to become the number
asuransi umum nomor satu di Indonesia, Perseroan one general insurance company in Indonesia, the Company
menetapkan arah strategis yang berfokus pada peningkatan has established strategic directions focused on enhancing
pangsa pasar, profitabilitas, serta kualitas layanan kepada market share, profitability, and customer service quality.
nasabah.
Untuk mencapai tujuan tersebut, Perseroan menjalankan To achieve these objectives, the Company implements
empat strategi utama, yaitu memperkuat portofolio bisnis four core strategies: strengthening business and financial
dan keuangan, mengoptimalkan bisnis yang telah ada, portfolios, optimizing existing businesses, developing
mengembangkan bisnis ritel dan syariah sebagai sumber retail and sharia businesses as new growth drivers, and
pertumbuhan baru, serta mengoptimalkan pengelolaan arus optimizing cash flow management and investment returns.
kas dan hasil investasi.
Strategi tersebut didukung oleh berbagai inisiatif penguatan These strategies are supported by several capability-
kapabilitas organisasi, antara lain melalui pengembangan building initiatives, including digital system development
sistem digital dan integrasi data, peningkatan kompetensi and data integration, enhancement of human resource
sumber daya manusia, penguatan branding dan proposisi competencies, strengthening of corporate branding and
nilai perusahaan, serta penerapan tata kelola dan value proposition, as well as the implementation of strong
manajemen risiko yang kuat. governance and risk management practices.
Melalui kombinasi strategi tersebut, Perseroan berupaya Through these strategies, the Company aims to deliver
menciptakan pertumbuhan bisnis yang berkelanjutan sustainable business growth, strengthen competitiveness,
sekaligus memperkuat daya saing untuk menghasilkan and generate optimal performance while creating long-term
kinerja yang optimal serta memberikan nilai tambah bagi value for all stakeholders
seluruh pemangku kepentingan.
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis 177
Dividen
Dividend
Kebijakan Dividen
Dividend Policy
Sesuai dengan yang tercantum dalam Prospektus In accordance with the provisions outlined in the Initial
Penawaran Umum Perdana Saham, manajemen menetapkan Public Offering (IPO) Prospectus, management has
kebijakan dividen dengan target pembagian hingga 30% established a dividend policy targeting a distribution of
dari laba bersih konsolidasian, yang mulai diterapkan sejak up to 30% of consolidated net profit, which has been
tahun buku 2017. Besaran dividen yang dibagikan kepada implemented since the 2017 financial year. The amount
pemegang saham ditentukan dengan mempertimbangkan of dividends distributed to shareholders is determined by
kinerja keuangan Perseroan pada tahun berjalan, kondisi taking into account the Company’s financial performance
keuangan dan likuiditas Perseroan, serta keputusan Rapat for the year, the Company’s financial condition and liquidity
Umum Pemegang Saham (RUPS) sesuai dengan ketentuan position, as well as the resolution of the General Meeting
yang diatur dalam Anggaran Dasar Perseroan. of Shareholders (GMS) in accordance with the provisions
stipulated in the Company’s Articles of Association.
Dalam menetapkan besaran dividen, Perseroan juga In determining the dividend distribution, the Company
mempertimbangkan berbagai faktor strategis yang dapat also considers various strategic factors that may affect
memengaruhi kemampuan Perseroan dalam menjaga its ability to maintain a balance between returning profits
keseimbangan antara distribusi laba kepada pemegang to shareholders and retaining sufficient funds to support
saham dan kebutuhan pendanaan untuk mendukung business growth. These factors include, among others, the
pertumbuhan usaha. Faktor-faktor tersebut antara lain level of net profit generated, adequacy of reserve funds,
meliputi tingkat laba bersih yang dihasilkan, kecukupan capital expenditure requirements, cash flow conditions, as
dana cadangan, kebutuhan belanja modal, kondisi arus kas, well as the successful implementation of the Company’s
serta keberhasilan pelaksanaan strategi bisnis Perseroan. business strategies.
Dengan mempertimbangkan berbagai aspek tersebut, By considering these aspects, the Company seeks to
Perseroan berupaya untuk menerapkan kebijakan dividen implement a balanced and sustainable dividend policy that
yang seimbang dan berkelanjutan, sehingga tetap continues to deliver value to shareholders while maintaining
mampu memberikan nilai tambah bagi pemegang saham financial flexibility to support the Company’s future business
sekaligus menjaga fleksibilitas keuangan guna mendukung development.
pengembangan usaha di masa mendatang.
Pembagian Dividen
Dividend Payment
Sejak pelaksanaan Penawaran Umum Perdana Saham Since the Initial Public Offering (IPO), Tugu Insurance has
(IPO), Tugu Insurance secara konsisten membagikan consistently distributed dividends to its shareholders as
dividen kepada para pemegang saham sebagai wujud a reflection of the Company’s commitment to delivering
komitmen Perseroan dalam memberikan nilai tambah sustainable value to investors. This dividend policy
yang berkelanjutan kepada investor. Kebijakan dividen demonstrates the Company’s solid financial performance
ini mencerminkan kinerja keuangan Perseroan yang solid and prudent capital management, while maintaining
serta pengelolaan permodalan yang prudent, dengan tetap an appropriate balance between distributing profits to
menjaga keseimbangan antara distribusi laba kepada shareholders and retaining sufficient funds to support
pemegang saham dan kebutuhan pendanaan untuk future business growth.
mendukung pertumbuhan usaha di masa mendatang.
Berikut merupakan rincian pembagian dividen Tugu The following presents the details of Tugu Insurance’s
Insurance dalam tiga tahun terakhir yang telah memperoleh dividend distributions over the past three years, which
persetujuan Rapat Umum Pemegang Saham Tahunan have been approved at the Annual General Meeting of
(RUPST). Shareholders (AGMS).
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Nilai Dividen Tunai Rasio Payout Dividen per Saham
Tahun Buku Tanggal Pengumuman Tanggal Pembayaran (Rp ribu) Dividen (Rp)
Fiscal Year Announcement Date Payment Date Cash Dividend Paid Dividend Payout Dividend per Share
(IDR thousands) Ratio (IDR)
2021 19 Mei 2022 16 Juni 2022 126.592.141 40% 71,2
19 May 2022 16 June 2022
2022 3 Mei 2023 26 Mei 2023 138.860.307 40% 78,1
3 May 2023 26 May 2023
2023* 2 Mei 2024 29 Mei 2024 528.957.524 40% 148,8
2 May 2024 29 May 2024
2024 2 Mei 2025 28 Mei 2025 280.341.762 40% 78,8
2 May 2025 28 May 2025
* Termasuk pembayaran dividen interim pada 20 Desember 2023
Including interim dividend paid on 20 December 2023
Penggunaan Dana Hasil Penawaran Umum
The Use of Proceeds from Public Offerings
Dana yang Diperoleh dari Penawaran Umum Perdana Saham
Funds Raised from Initial Public Offering (IPO)
Pada 28 Mei 2018, Perseroan melaksanakan aksi korporasi On 28 May 2018, the Company conducted a corporate
berupa Penawaran Umum Perdana Saham (Initial Public action in the form of an Initial Public Offering (IPO) by
Offering/IPO) dengan menerbitkan 177.777.800 saham issuing 177,777,800 new shares from its authorized
baru yang berasal dari portepel Perseroan, yang setara capital (portepel), representing 10% of the issued and fully
dengan 10% dari modal ditempatkan dan disetor penuh. paid-up capital. The shares had a par value of IDR100 per
Saham tersebut memiliki nilai nominal Rp100 per saham share and were offered to the public at an offering price of
dan ditawarkan kepada publik dengan harga penawaran IDR3,850 per share.
Rp3.850 per saham.
Melalui aksi korporasi tersebut, Perseroan berhasil Through this corporate action, the Company successfully
menghimpun dana sebesar Rp684.444.530 ribu. Setelah raised total proceeds of IDR684,444,530 thousand.
memperhitungkan berbagai biaya yang terkait dengan After deducting costs related to the IPO process, the
pelaksanaan IPO, jumlah dana bersih yang diperoleh net proceeds received by the Company amounted to
Perseroan tercatat sebesar Rp658.702.171 ribu. IDR658,702,171 thousand.
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis 179
Penawaran Umum Saham Perdana (Rp ribu)
Initial Public Offering (IDR Thousands)
Jumlah Hasil Penawaran Umum 684.444.530
Total Proceeds from Public Offering
Jumlah 25.742.359
Total
Jasa Penjamin Emisi 14.041.101
Underwriting Fees
Biaya BEI dan KSEI 363.368
IDX and KSEI Fees
Jasa Akuntan Publik 1.123.760
Public Accountant Services
Jasa Notaris 132.000
Notary Services
Biaya Penawaran Umum Jasa Penilai 649.423
Public Offering Costs Valuation Services
Jasa Biro Administrasi Efek 136.000
Securities Administration Bureau Services
Biaya Akuntan 95.373
Accounting Fees
Biaya Lain-lain 7.365.020
Miscellaneous Costs
Jasa Kantor Hukum 1.499.414
Legal Office Services
Jasa Konsultan Lain-lain 336.900
Other Consultant Services
Hasil Bersih 684.444.530
Net Proceeds
Rencana Alokasi Penggunaan Dana dari Penawaran Umum Perdana Saham
Planned Allocation of the Proceeds from the Initial Public Offering
Mengacu pada Prospektus Penawaran Umum Perdana Referring to the Company’s Initial Public Offering
Saham Perseroan, dana yang diperoleh dari IPO setelah Prospectus, the proceeds obtained from the IPO, after
dikurangi biaya-biaya terkait direncanakan untuk deducting the related expenses, were planned to be
dialokasikan guna mendukung pengembangan bisnis allocated to support the Company’s business development,
Perseroan, dengan rincian sebagai berikut: with the following details:
1. Sekitar 70% dari dana bersih akan digunakan untuk 1. Approximately 70% of the net proceeds are allocated to
memperkuat struktur permodalan Perseroan dalam strengthen the Company’s capital structure in order to
rangka mendukung pengembangan usaha, yang support business expansion, including:
meliputi:
a. Sekitar 40% untuk pengembangan infrastruktur a. Approximately 40% for the development of the
pemasaran Perseroan; Company’s marketing infrastructure;
b. Sekitar 40% untuk pengembangan infrastruktur b. Approximately 40% for the development of
teknologi informasi serta peningkatan kapasitas information technology infrastructure and
operasional lainnya; dan enhancement of other operational capabilities; and
c. Sekitar 20% untuk kegiatan re-branding serta c. Approximately 20% for re-branding initiatives and
promosi produk Perseroan guna memperkuat posisi product promotion activities aimed at strengthening
merek di pasar. the Company’s brand presence in the market.
2. Sekitar 30% dari dana bersih akan digunakan 2. Approximately 30% of the net proceeds are allocated
untuk pengembangan usaha melalui peningkatan for business development through increased capital
penyertaan modal pada entitas anak Perseroan, participation in the Company’s subsidiary, Tugu
yaitu Tugu Reasuransi Indonesia (TuguRe) melalui Reasuransi Indonesia (TuguRe) through PT Tugu
PT Tugu Reasuransi Indonesia Interindo, dalam Reasuransi Indonesia Interindo, in order to strengthen
rangka memperkuat struktur permodalan pada bisnis its capital structure in the reinsurance business.
reasuransi.
Melalui alokasi penggunaan dana tersebut, Perseroan Through this allocation of proceeds, the Company aims
berupaya memperkuat fondasi operasional, meningkatkan to strengthen its operational foundation, enhance
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
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Analisis dan Pembahasan Manajemen
180 Management Discussion and Analysis
kapabilitas teknologi, serta memperluas kapasitas bisnis technological capabilities, and expand its business capacity
guna mendukung pertumbuhan usaha yang berkelanjutan di in order to support sustainable growth in the future.
masa mendatang.
Realisasi Penggunaan Dana
Realization of Proceeds Utilization
Hingga 31 Desember 2025, Perseroan telah merealisasikan As of 31 December 2025, the Company had utilized
sebanyak Rp586.091.520 ribu atau setara 89% dari IDR586,091,520 thousand, equivalent to 89% of the net
dana bersih setelah dikurangi biaya yang dihimpun dari proceeds after deducting expenses raised from the Initial
Penawaran Umum Perdana Saham. Ke depan, Tugu Public Offering (IPO). Going forward, Tugu Insurance will
Insurance akan terus memastikan dana yang dihimpun continue to ensure that the funds raised are allocated
akan dialokasikan sebagaimana mestinya sesuai yang appropriately and in accordance with the Company’s
tercantum dalam Prospektus Perseroan. Prospectus.
Laporan Realisasi Penggunaan Dana dari Penawaran Umum The Report on the Realization of Proceeds Utilization from
Perdana Saham ini telah dikirimkan dan diunggah di situs the Initial Public Offering has been submitted and uploaded
resmi Bursa Efek Indonesia (BEI) pada tanggal 14 Januari to the official website of the Indonesia Stock Exchange (IDX)
2026. Berikut rinciannya: on 14 January 2026. Details are presented as follows:
Alokasi (Rp ribu) Rencana Pengunaan Dana Realisasi Penggunaan Dana Persen Realisasi
Allocation (IDR thousands) Planned Use of Funds Realization of Fund Usage Realization Percentage
IT & Operasional Lainnya 184.436.608 184.436.608 100,0%
IT & Other Operations
Infrastruktur Pemasaran 184.436.608 184.436.608 100,0%
Marketing Infrastructure
Re-branding & Promosi Produk 92.218.304 92.218.304 100,0%
Re-branding & Product Promotion
Penyertaan Modal pada Entitas Anak 197.610.651 125.000.000 63,3%
Capital Investment in Subsidiaries
Total 658.702.171 586.091.520 89,0%
Sisa Dana Hasil Penawaran Umum 72.610.651 11,0%
Remaining Proceeds from Public Offering
Informasi dan Fakta Material setelah Tanggal
Laporan Keuangan
Material Information Subsequent to Financial Report Date
Tidak terdapat informasi maupun fakta material yang There were no information or material facts relating to
berkaitan dengan transaksi material sampai dengan material transactions up to the issuance date of this Annual
diterbitkannya Laporan Tahunan ini. Report.
Informasi Keuangan yang Telah Dilaporkan yang
Mengandung Kejadian Luar Biasa dan Jarang Terjadi
Reported Financial Information Containing Extraordinary and Rare Events
Tidak terdapat informasi keuangan maupun fakta material There were no financial information or material facts
yang mengandung kejadian luar biasa dan jarang terjadi involving extraordinary or infrequent events during the
sampai dengan diterbitkannya Laporan Tahunan ini, reporting period, up to the issuance date of this Annual
sepanjang periode pelaporan. Report.
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Informasi Material Benturan Kepentingan
Material Information Containing Conflict of Interest
Perusahaan memiliki histori transaksi afiliasi yang dapat The Company has a history of affiliated transactions
menjadi transaksi benturan kepentingan apabila transaksi which may become conflict of interest transactions if such
tersebut mengakibatkan kerugian pada Emiten, berupa: transactions result in losses to the Issuer, as follows:
1. Deposito Perseroan dijadikan sebagai jaminan atas 1. The Company’s deposits were used as collateral for
utang PT PMS (PMS merupakan anak usaha dari Emiten the debt of PT PMS (PMS is a subsidiary of the Issuer
(Tugu) dengan kepemilikan mayoritas oleh Emiten) (Tugu), in which the Issuer holds a majority ownership)
senilai Rp300.000.000.000 (tiga ratus miliar rupiah). amounting to IDR300,000,000,000 (three hundred
Namun, pada saat hal tersebut terjadi, tidak terdapat billion Rupiah). However, at the time such transaction
pelaporan kepada Bursa Efek Indonesia dan Otoritas occurred, there was no reporting to the Indonesia Stock
Jasa Keuangan (OJK) Pasar Modal; dan Exchange and the Financial Services Authority (OJK) –
Capital Market; and
2. Rencana transfer portofolio dari TIC Hong Kong 2. The planned portfolio transfer from TIC Hong Kong to
kepada Emiten dalam rangka proses likuidasi TIC the Issuer in the context of the liquidation process
Hong Kong sebesar kurang lebih Rp145.000.000.000 of TIC Hong Kong amounting to approximately
(seratus empat puluh lima miliar rupiah), dalam bentuk IDR145,000,000,000 (one hundred forty-five billion
pengalihan piutang reasuransi dari TIC kepada Emiten Rupiah), in the form of transfer of reinsurance
(Tugu). TIC merupakan anak usaha Emiten di mana receivables from TIC to the Issuer (Tugu). TIC is a
Emiten (Tugu) memiliki kepemilikan saham mayoritas, subsidiary of the Issuer in which the Issuer (Tugu) holds
baik secara langsung maupun tidak langsung. a majority shareholding, either directly or indirectly.
Informasi Material Terkait Transaksi Afiliasi
Material Information on Affiliates Transactions
Definisi Pihak Berelasi
Definition of Related Parties
Dalam menjalankan kegiatan usahanya, Perseroan In the course of conducting its business activities, the
melakukan berbagai transaksi dengan pihak-pihak yang Company enters into various transactions with related
berelasi sesuai dengan ketentuan Pernyataan Standar parties in accordance with the provisions of Statement of
Akuntansi Keuangan (PSAK) No. 7 tentang “Pengungkapan Financial Accounting Standards (PSAK) No. 7 on “Related
Pihak-Pihak Berelasi”. Suatu pihak dianggap memiliki Party Disclosures.” A party is considered to be related to
hubungan berelasi dengan Perseroan dan Entitas Anak the Company and its Subsidiaries if it meets one or more of
apabila memenuhi salah satu kondisi sebagai berikut: the following conditions:
1. Secara langsung maupun tidak langsung melalui satu 1. Directly or indirectly through one or more intermediaries,
atau lebih perantara, suatu pihak: a party:
a. Mengendalikan, dikendalikan oleh, atau berada di a. Controls, is controlled by, or is under common
bawah pengendalian bersama dengan Perseroan control with the Company and its Subsidiaries;
dan Entitas Anak;
b. Memiliki kepentingan pada Perseroan dan Entitas b. Has an interest in the Company and its Subsidiaries
Anak yang memberikan pengaruh signifikan that gives it significant influence over the Company
terhadap Perseroan dan Entitas Anak; atau and its Subsidiaries; or
c. Memiliki pengendalian bersama atas Perseroan dan c. Has joint control over the Company and its
Entitas Anak. Subsidiaries.
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Analisis dan Pembahasan Manajemen
182 Management Discussion and Analysis
2. Suatu pihak merupakan entitas yang memiliki hubungan 2. The party is an entity that has a related relationship
berelasi dengan Perseroan dan Entitas Anak; with the Company and its Subsidiaries;
3. Suatu pihak merupakan ventura bersama di mana 3. The party is a joint venture in which the Company and
Perseroan dan Entitas Anak bertindak sebagai venturer; its Subsidiaries act as venturers;
4. Suatu pihak merupakan anggota personel manajemen 4. The party is a member of the key management
kunci dari Perseroan dan Entitas Anak maupun entitas personnel of the Company and its Subsidiaries or of the
induk; parent entity;
5. Suatu pihak merupakan anggota keluarga dekat dari 5. The party is a close family member of an individual
individu yang dimaksud dalam butir (1) atau (4); referred to in point (1) or (4);
6. Suatu pihak merupakan entitas yang dikendalikan, 6. The party is an entity that is controlled, jointly
dikendalikan bersama, atau dipengaruhi secara controlled, or significantly influenced by an individual
signifikan oleh individu yang dimaksud dalam butir (4) referred to in point (4) or (5), or an entity in which such
atau (5), atau entitas di mana individu tersebut memiliki individual holds significant voting rights, either directly
hak suara signifikan, baik secara langsung maupun or indirectly;
tidak langsung;
7. Suatu pihak merupakan program imbalan pasca kerja 7. The party is a post-employment benefit plan established
yang diperuntukkan bagi karyawan Perseroan dan for the employees of the Company and its Subsidiaries
Entitas Anak maupun entitas yang berelasi dengan or for employees of entities related to the Company and
Perseroan dan Entitas Anak. its Subsidiaries.
Pengungkapan dan Realisasi
Disclosure and Realization
Seluruh sifat hubungan serta transaksi yang dilakukan The nature of relationships and transactions conducted
dengan pihak-pihak berelasi sebagai bagian dari Kebijakan with related parties, as part of the Significant Accounting
Akuntansi Penting terkait Hubungan Afiliasi (Pihak Berelasi) Policies relating to Affiliated Relationships (Related
telah diungkapkan secara memadai dalam Laporan Parties), has been adequately disclosed in the Company’s
Keuangan Konsolidasian Perseroan. Rincian mengenai Consolidated Financial Statements. Details of these
transaksi tersebut dapat dilihat pada laporan keuangan transactions can be found in the Company’s consolidated
konsolidasian Perseroan untuk tahun buku yang berakhir 31 financial statements for the financial year ended 31
Desember 2025, yang juga disajikan sebagai bagian yang December 2025, which are presented as an integral part of
tidak terpisahkan dari Laporan Tahunan ini. this Annual Report.
Pernyataan Direksi atas Kewajaran Transaksi dengan Pihak Berelasi
Board of Directors’ Statement on the Fairness of Related Party Transactions
Tugu Insurance memastikan bahwa seluruh transaksi yang Tugu Insurance ensures that all transactions conducted
dilakukan dengan pihak berelasi dilaksanakan sesuai with related parties are carried out in accordance with
dengan prosedur dan ketentuan yang berlaku, dengan the applicable procedures and regulations, with reference
mengacu pada Peraturan Otoritas Jasa Keuangan (OJK) to Financial Services Authority Regulation (OJK) No. 42/
No. 42/POJK.04/2020 tentang Transaksi Afiliasi dan POJK.04/2020 on Affiliated Transactions and Conflict of
Transaksi Benturan Kepentingan, serta PSAK No. 7 tentang Interest Transactions, as well as PSAK No. 7 on Related
Pengungkapan Pihak-Pihak Berelasi. Party Disclosures.
Setiap transaksi tersebut dilakukan dengan prinsip kehati- All such transactions are conducted with due prudence and
hatian serta mempertimbangkan praktik bisnis yang berlaku in accordance with generally accepted business practices.
umum. Direksi memastikan bahwa seluruh transaksi The Board of Directors ensures that all related party
dengan pihak berelasi dilaksanakan secara transparan, transactions are carried out transparently and fairly, and
wajar, dan memenuhi prinsip kewajaran transaksi (arm’s comply with the arm’s length principle, thereby safeguarding
length principle) sehingga tidak merugikan Perseroan the interests of the Company and its shareholders.
maupun pemegang saham.
Peran Dewan Komisaris dan Komite Audit
The Role of the Board of Commissioners and Audit Committee
Dewan Komisaris bersama Komite Audit telah The Board of Commissioners, together with the Audit
melaksanakan fungsi pengawasan secara efektif dengan Committee, has effectively carried out its oversight function
menerapkan prosedur yang memadai guna memastikan by implementing adequate procedures to ensure that
bahwa seluruh transaksi afiliasi dilaksanakan sesuai all affiliated transactions are conducted in accordance
dengan ketentuan yang berlaku serta praktik bisnis yang with applicable regulations and generally accepted
wajar. Dalam pelaksanaannya, Dewan Komisaris dan business practices. In performing its duties, the Board of
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis 183
Komite Audit juga memastikan bahwa setiap transaksi yang Commissioners and the Audit Committee also ensure that
melibatkan pihak berelasi telah melalui proses penelaahan any transaction involving related parties undergoes an
yang objektif dan independen. objective and independent review process.
Melalui mekanisme pengawasan tersebut, Perseroan Through this oversight mechanism, the Company ensures
memastikan bahwa seluruh transaksi afiliasi dilaksanakan that all affiliated transactions are carried out in a
secara transparan, akuntabel, dan memenuhi prinsip transparent and accountable manner, and in compliance
kewajaran transaksi (arm’s length principle) sehingga tetap with the arm’s length principle, thereby safeguarding the
melindungi kepentingan Perseroan serta para pemegang interests of the Company and its shareholders.
saham.
Pihak-Pihak Berelasi Sifat Hubungan Sifat dari Transaksi
No.
Related Parties Nature of Relationship Nature of Transaction
1 Pemerintah RI Entitas induk terakhir Obligasi
Indonesia Government Ultimate parent Bonds
2 Komisaris dan Direksi Personil manajemen kunci Beban Gaji dan Kesejahteraan Karyawan
Commissioners and Key management personnel Salaries and Employees Benefits
Directors
3 PT Pertamina (Persero) Tbk Entitas induk Obligasi, Penutupan Asuransi
Parent entity Bonds, Insurance Premium
4 PT Pertamina Patra Niaga Entitas yang dikendalikan oleh entitas induk Penutupan Asuransi
Entity controlled by parent entity Insurance Premium
5 PT Pelita Air Service Entitas yang dikendalikan oleh entitas induk Penutupan Asuransi
(Persero) Tbk Entity controlled by parent entity Insurance Premium
6 PT Pertamina Drilling Entitas yang dikendalikan oleh entitas induk Penutupan Asuransi
Services Indonesia Entity controlled by parent entity Insurance Premium
7 PT Pertamina Lubricants Entitas yang dikendalikan oleh entitas induk Penutupan Asuransi
Entity controlled by parent entity Insurance Premium
8 PT Elnusa Tbk Entitas yang dikendalikan oleh entitas induk Obligasi
Entity controlled by parent entity Bonds
9 PT Perusahaan Gas Negara Entitas yang dikendalikan oleh entitas induk Saham, Penutupan Asuransi
(Persero) Entity controlled by parent entity Shares, Insurance Premium
10 Pertamina International Entitas yang dikendalikan oleh entitas induk Penutupan Asuransi
Shipping Pte Ltd Entity controlled by parent entity Insurance Premium
11 PT Asuransi Samsung Tugu Entitas Asosiasi Penutupan Asuransi
Associate entity Insurance Premium
12 PT Patra Trading Entitas yang dikendalikan oleh entitas induk Penutupan Asuransi
Entity controlled by parent entity Insurance Premium
13 PT Pertamina Drilling Entitas yang dikendalikan oleh entitas induk Penutupan Asuransi
Contractor Entity controlled by parent entity Insurance Premium
14 PT Kilang Pertamina Entitas yang dikendalikan oleh entitas induk Penutupan Asuransi
Internasional Entity controlled by parent entity Insurance Premium
15 PT Garuda Indonesia Entitas berelasi dengan Pemerintah Penutupan Asuransi
(Persero) Tbk Government-related entities Insurance Premium
16 PT Prima Armada Raya Entitas yang dikendalikan oleh entitas induk Penutupan Asuransi
Entity controlled by parent entity Insurance Premium
17 PT Asuransi Jasa Indonesia Entitas berelasi dengan Pemerintah Penutupan Asuransi
Government-related entities Insurance Premium
18 PT Asuransi Kredit Entitas berelasi dengan Pemerintah Penutupan Asuransi
Indonesia Government-related entities Insurance Premium
19 PT Asuransi Ekspor Entitas berelasi dengan Pemerintah Penutupan Asuransi
Indonesia (Asei) Government-related entities Insurance Premium
20 PT Asuransi Dharma Entitas berelasi dengan Pemerintah Penutupan Asuransi
Bangsa Government-related entities Insurance Premium
21 PT Asuransi Jasa Raharja Entitas berelasi dengan Pemerintah Penutupan Asuransi
Putra Government-related entities Insurance Premium
22 PT Reasuransi Indonesia Entitas berelasi dengan Pemerintah Penutupan Asuransi
Utama (Persero) Government-related entities Insurance Premium
23 PT Asuransi Bringin Entitas berelasi dengan Pemerintah Penutupan Asuransi
Sejahtera Artamakmur Government-related entities Insurance Premium
(BSAM)
24 PT Reasuransi Nasional Entitas berelasi dengan Pemerintah Penutupan Asuransi
Indonesia (Nasre) Government-related entities Insurance Premium
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Pihak-Pihak Berelasi Sifat Hubungan Sifat dari Transaksi
No.
Related Parties Nature of Relationship Nature of Transaction
25 PT BRI Asuransi Indonesia Entitas berelasi dengan Pemerintah Penutupan Asuransi
Government-related entities Insurance Premium
26 PT Asuransi Jiwasraya Entitas berelasi dengan Pemerintah Penutupan Asuransi
(Persero) Government-related entities Insurance Premium
27 PT Mandiri Utama Finance Entitas berelasi dengan Pemerintah Penutupan Asuransi
Government-related entities Insurance Premium
28 PT Bank Pembangunan Entitas berelasi dengan Pemerintah Kas dan Setara Kas, Obligasi
Daerah Jawa Tengah Government-related entities Cash and Cash Equivalent, Bonds
29 PT Bank Rakyat Indonesia Entitas berelasi dengan Pemerintah Kas dan Setara Kas, Deposito Berjangka,
(Persero) Tbk Government-related entities Saham, Obligasi, Pinjaman Diterima
Cash and Cash Equivalent, Time Deposits,
Shares, Bonds, Borrowings
30 PT Bank Tabungan Negara Entitas berelasi dengan Pemerintah Kas dan Setara Kas, Deposito Berjangka,
(Persero) Tbk Government-related entities Saham, Obligasi
Cash and Cash Equivalent, Time Deposits,
Shares, Bonds
31 PT Bank Pembangunan Entitas berelasi dengan Pemerintah Kas dan Setara Kas, Deposito Berjangka,
Daerah Jawa Barat dan Government-related entities Obligasi, Pinjaman Diterima
Banten Tbk Cash and Cash Equivalent, Time Deposits,
Bonds, Borrowings
32 PT Bank Syariah Indonesia Entitas berelasi dengan Pemerintah Kas dan Setara Kas, Deposito Berjangka,
Tbk Government-related entities Obligasi
Cash and Cash Equivalent, Time Deposits,
Bonds
33 PT Bank Negara Indonesia Entitas berelasi dengan Pemerintah Kas dan Setara Kas, Deposito Berjangka,
(Persero) Tbk Government-related entities Saham, Obligasi, Reksa Dana
Cash and Cash Equivalent, Time Deposits,
Shares, Bonds, Mutual Fund
34 PT Bank Mandiri (Persero) Entitas berelasi dengan Pemerintah Kas dan Setara Kas, Deposito Berjangka,
Tbk Government-related entities Saham, Obligasi, Reksa Dana, Pinjaman
Diterima
Cash and Cash Equivalent, Time Deposits,
Shares, Bonds, Mutual Fund, Borrowings
35 PT Bank DKI Entitas berelasi dengan Pemerintah Kas dan Setara Kas, Deposito Berjangka
Government-related entities Cash and Cash Equivalent, Time Deposits
36 PT Telkom Indonesia Entitas berelasi dengan Pemerintah Saham, Obligasi
(Persero) Tbk Government-related entities Shares, Bonds
37 PT Aneka Tambang Entitas berelasi dengan Pemerintah Saham
(Persero) Tbk Government-related entities Shares
38 PT Wijaya Karya (Persero) Entitas berelasi dengan Pemerintah Saham
Tbk Government-related entities Shares
39 PT Semen Gresik (Persero) Entitas berelasi dengan Pemerintah Saham
Tbk Government-related entities Shares
40 PT Indocement Tunggal Entitas berelasi dengan Pemerintah Saham
Perkasa Tbk Government-related entities Shares
41 PT Waskita Karya (Persero) Entitas berelasi dengan Pemerintah Saham, Obligasi
Tbk Government-related entities Shares, Bonds
42 PT Bukit Asam Tbk Entitas berelasi dengan Pemerintah Saham
Government-related entities Shares
43 PT Jasa Marga (Persero) Entitas berelasi dengan Pemerintah Saham, Obligasi
Tbk Government-related entities Shares, Bonds
44 PT Adhi Karya (Persero) Tbk Entitas berelasi dengan Pemerintah Saham
Government-related entities Shares
45 PT Wijaya Karya Beton Tbk Entitas berelasi dengan Pemerintah Saham
Government-related entities Shares
46 PT Timah Tbk Entitas berelasi dengan Pemerintah Saham, Obligasi
Government-related entities Shares, Bonds
47 PT Pembangunan Entitas berelasi dengan Pemerintah Saham
Perumahan (Persero) Tbk Government-related entities Shares
48 PT Waskita Beton Precast Entitas berelasi dengan Pemerintah Saham
Tbk Government-related entities Shares
49 PT Mayora Indah (Persero) Entitas berelasi dengan Pemerintah Obligasi
Tbk Government-related entities Bonds
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Analisis dan Pembahasan Manajemen
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Pihak-Pihak Berelasi Sifat Hubungan Sifat dari Transaksi
No.
Related Parties Nature of Relationship Nature of Transaction
50 PT Kereta Api Indonesia Entitas berelasi dengan Pemerintah Obligasi
(Persero) Tbk Government-related entities Bonds
51 PT Perusahaan Listrik Entitas berelasi dengan Pemerintah Obligasi
Negara (Persero) Government-related entities Bonds
52 PT Pupuk Indonesia Entitas berelasi dengan Pemerintah Obligasi
(Persero) Government-related entities Bonds
53 PT Sarana Multigriya Entitas berelasi dengan Pemerintah Obligasi
Finansial (Persero) Government-related entities Bonds
54 PT Marga Lingkar Jakarta Entitas berelasi dengan Pemerintah Obligasi
Government-related entities Bonds
55 PT Angkasa Pura II Entitas berelasi dengan Pemerintah Obligasi
(Persero) Government-related entities Bonds
56 PT Bank Mandiri Taspen Entitas berelasi dengan Pemerintah Kas dan Setara Kas, Obligasi
Government-related entities Cash and Cash Equivalent, Bonds
57 PT Bank Pembangunan Entitas berelasi dengan Pemerintah Obligasi
Daerah Sumatera Utara Government-related entities Bonds
58 PT Sarana Multi Entitas berelasi dengan Pemerintah Obligasi
Infrastruktur Government-related entities Bonds
59 PT Semen Indonesia Entitas berelasi dengan Pemerintah Saham, Obligasi
(Persero) Tbk Government-related entities Shares, Bonds
60 Perusahaan Umum Entitas berelasi dengan Pemerintah Obligasi
Pembangunan Perumahan Government-related entities Bonds
Nasional
61 PT Pelabuhan Indonesia Entitas berelasi dengan Pemerintah Obligasi
(Persero) Government-related entities Bonds
62 PT Permodalan Nasional Entitas berelasi dengan Pemerintah Obligasi, Reksa Dana
Madani Government-related entities Bonds, Mutual Fund
63 PT Bank Ekspor Impor Entitas berelasi dengan Pemerintah Obligasi
Indonesia (Persero) Government-related entities Bonds
64 PT Pegadaian (Persero) Entitas berelasi dengan Pemerintah Obligasi
Government-related entities Bonds
65 PT Bahana TCW Investment Entitas berelasi dengan Pemerintah Reksa Dana
Management Government-related entities Mutual Fund
66 PT Danareksa Investment Entitas berelasi dengan Pemerintah Reksa Dana
Management Government-related entities Mutual Fund
Perubahan Peraturan yang Berdampak terhadap
Perusahaan
Regulatory Changes Affecting the Company
Peraturan Isi Pokok Regulasi Dampak terhadap Industri
Regulation Key Provisions Impact on the Industry
POJK No. 26 Tahun 2025 Regulasi ini mengatur pengelolaan aset dan liabilitas Mendorong perusahaan menerapkan
tentang Pengelolaan Aset perusahaan asuransi dan reasuransi, termasuk praktik asset-liability management (ALM)
dan Liabilitas Perusahaan kebijakan penempatan investasi, pengelolaan yang lebih disiplin serta meningkatkan
Asuransi dan Perusahaan likuiditas, serta penguatan manajemen risiko untuk pengawasan terhadap risiko investasi dan
Reasuransi menjaga kesehatan keuangan perusahaan. likuiditas.
POJK No. 26 of 2025 This regulation governs the asset and liability Encourages companies to adopt more
on Asset and Liability management of insurance and reinsurance disciplined asset-liability management
Management of Insurance companies, including investment placement (ALM) practices and strengthen oversight of
and Reinsurance policies, liquidity management, and strengthened investment and liquidity risks.
Companies risk management practices to maintain financial
soundness.
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186 Management Discussion and Analysis
Peraturan Isi Pokok Regulasi Dampak terhadap Industri
Regulation Key Provisions Impact on the Industry
POJK No. 28 Tahun Regulasi ini mengatur kewajiban Perusahaan untuk Membuat kebijakan dan prosedur
2025 tentang Penerapan menerapkan manajemen risiko secara efektif. manajemen risiko untuk meningkatkan
Manajemen Risiko bagi This regulation stipulates the obligation of the proses monitoring risiko.
Perusahaan Perasuransian, Company to implement risk management effectively. Establishing risk management policies and
Lembaga Penjamin, dan procedures to enhance the risk monitoring
Dana Pensiun. process.
POJK No. 28 of 2025 on
Implementation of Risk
Management for Insurance
Companies, Guarantee
Institutions, and Pension
Funds.
POJK No. 33 Tahun 2025 Mengatur kerangka penilaian kesehatan perusahaan Memperketat standar pengawasan
tentang Penilaian Tingkat asuransi yang mencakup aspek tata kelola, terhadap kondisi keuangan dan tata kelola
Kesehatan Perusahaan manajemen risiko, permodalan, dan kinerja perusahaan asuransi.
Perasuransian keuangan. Tightens supervisory standards over
POJK No. 33 of 2025 on Establishes a framework for assessing the financial condition and corporate
the Soundness Rating of soundness of insurance companies covering governance of insurance companies.
Insurance Companies governance, risk management, capital adequacy, and
financial performance.
POJK No. 36 Tahun Bertujuan memperkuat ekosistem asuransi Meningkatkan standar pengelolaan produk
2025 tentang Penguatan kesehatan melalui peningkatan transparansi, tata asuransi kesehatan dan perlindungan
Ekosistem Asuransi kelola, dan koordinasi antar pemangku kepentingan. konsumen.
Kesehatan Aims to strengthen the health insurance ecosystem Improves governance standards in
POJK No. 36 of 2025 on through improved transparency, governance, and health insurance products and enhances
Strengthening the Health coordination among stakeholders. consumer protection.
Insurance Ecosystem
SEOJK No. 7/ Mengatur tata kelola produk asuransi kesehatan Berpotensi menurunkan moral hazard serta
SEOJK.05/2025 tentang termasuk penerapan skema co‑payment oleh menekan rasio klaim di industri.
Penyelenggaraan Produk pemegang polis. Potentially reduces moral hazard and helps
Asuransi Kesehatan Regulates the governance of health insurance control claims ratios within the industry.
SEOJK No. 7/ products including the implementation of co‑payment
SEOJK.05/2025 on the mechanisms.
Implementation of Health
Insurance Products
SEOJK No. 12 Tahun 2025 Mengatur peningkatan kompetensi sumber daya Mendorong perusahaan memperkuat
tentang Pengembangan manusia melalui pelatihan dan sertifikasi. pengembangan SDM dan memastikan
Kualitas SDM Industri Regulates competency enhancement of human standar kompetensi industri terpenuhi.
Perasuransian capital through training and certification. Encourages companies to strengthen
SEOJK No. 12 of 2025 human capital development and meet
on Human Capital industry competency standards.
Development in the
Insurance Industry
PADK No. 37 Tahun Mengatur kewajiban Pelaku Usaha Jasa Keuangan Memperketat pengawasan Regulator terkait
2025 tentang Penyedia (PUJK) dalam menyediakan dan menyampaikan penyusunan ringkasan informasi produk
Informasi dan Penyampaian informasi kepada konsumen saat memasarkan dan layanan serta penyesuaian materi
Informasi untuk Pemasaran produk dan layanan guna meningkatkan transparansi pemasaran produk guna memperkuat
Produk dan Layanan Jasa dan pelindungan konsumen. pelindungan konsumen.
Keuangan Regulates the obligations of Financial Services Tightening regulatory oversight regarding
PADK No. 37 of 2025 on Business Actors (PUJK) to provide and disclose the preparation of product and service
Provision and Disclosure information to consumers when marketing products information summaries and the adjustment
of Information for the and services, with the aim of enhancing transparency of product marketing materials in order to
Marketing of Financial and consumer protection. strengthen consumer protection.
Products and Services
PADK No. 46 Tahun Mengatur klasifikasi dan ruang lingkup lini usaha Penyesuaian produk asuransi yang
2025 tentang Lini Usaha produk asuransi yang dapat diselenggarakan oleh dipasarkan telah sesuai dengan klasifikasi
Asuransi Umum, Asuransi perusahaan. lini usaha yang ditetapkan oleh Regulator.
Umum Syariah, Asuransi Regulates the classification and scope of insurance The adjustment of insurance products
Jiwa, dan Asuransi Jiwa business lines that may be carried out by the being marketed has complied with the
Syariah company. business line classifications stipulated by
PADK No. 46 of 2025 the Regulator.
on General Insurance
Business Line, Sharia
General Insurance
Business, Life Insurance
Business, and Sharia Life
Insurance Business
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Perubahan Kebijakan Akuntansi
Changes in Accounting Policy
Standar Akuntansi Isi Perubahan Dampak terhadap Laporan Keuangan
Accounting Standard Key Provisions Impact on Financial Statements
PSAK 117 - Kontrak PSAK ini merupakan adopsi dari IFRS 17 yang Mengubah secara signifikan penyajian laporan
Asuransi mengatur pengakuan, pengukuran, penyajian, dan keuangan perusahaan asuransi, termasuk
PSAK 117 - Insurance pengungkapan kontrak asuransi dan reasuransi pemisahan pendapatan asuransi dan hasil
Contracts secara komprehensif serta menggantikan investasi, pengukuran liabilitas menggunakan
pendekatan sebelumnya. nilai kini, serta pengenalan Contractual Service
This standard adopts IFRS 17 and establishes Margin (CSM).
comprehensive requirements for recognition, Significantly changes the presentation of insurers’
measurement, presentation, and disclosure of financial statements, including separation of
insurance and reinsurance contracts, replacing insurance revenue from investment income,
the previous accounting framework. present‑value measurement of insurance
liabilities, and the introduction of Contractual
Service Margin (CSM).
Amendemen DSAK IAI melakukan perubahan konsekuensial Menyesuaikan klasifikasi akun serta penyajian
Konsekuensial PSAK pada sejumlah PSAK terkait penyajian laporan laporan keuangan sehingga konsisten dengan
akibat PSAK 117 keuangan, arus kas, dan instrumen keuangan model pengukuran dan pelaporan kontrak
Consequential agar selaras dengan penerapan PSAK 117. asuransi yang baru.
Amendments to Other The Indonesian Accounting Standards Board Adjusts account classification and financial
PSAKs due to PSAK 117 introduced consequential amendments statement presentation to ensure consistency
to several standards related to financial with the new insurance contract measurement
statement presentation, cash flows, and and reporting model.
financial instruments to align with PSAK 117
implementation.
Amendemen PSAK 221 Amendemen ini memperjelas perlakuan akuntansi Perusahaan asuransi dengan transaksi reasuransi
- Pengaruh Perubahan ketika terjadi kondisi mata uang yang tidak dapat atau investasi dalam mata uang asing perlu
Kurs Valuta Asing dipertukarkan serta meningkatkan persyaratan meningkatkan pengungkapan risiko kurs serta
Amendment to PSAK pengungkapan terkait risiko nilai tukar. metode pengukuran transaksi dalam mata uang
221 - Effects of The amendment clarifies accounting treatment tersebut.
Changes in Foreign when a currency is not exchangeable and Insurance companies with foreign‑currency
Exchange Rates strengthens disclosure requirements related to reinsurance transactions or investments need
foreign exchange risk. enhanced disclosure of foreign exchange risks
and measurement approaches.
Amendemen PSAK Amendemen ini memperjelas ketentuan terkait Berpengaruh terhadap pengukuran dan
Instrumen Keuangan klasifikasi, pengukuran, dan penghentian pengungkapan portofolio investasi perusahaan
Amendments to pengakuan aset serta liabilitas keuangan, asuransi seperti obligasi, deposito, dan instrumen
PSAK on Financial termasuk peningkatan pengungkapan instrumen pasar uang.
Instruments keuangan. Affects measurement and disclosure of insurers’
These amendments clarify classification, investment portfolios such as bonds, deposits,
measurement, and derecognition of financial and money market instruments.
assets and liabilities and enhance disclosure
requirements for financial instruments.
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
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188
Asuransi Kebakaran t home
Fire insurance t home
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jawab hukum, dan kebakaran. Wujudkan rasa aman dan nyaman dalam rumah Anda bersama dengan asuransi t home dari
tugu Insurance.
Insurance that protects your home from all risks, such as accidents, natural disasters, legal liability, and fire.
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PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
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189
Tata Kelola Perusahaan
Good Corporate Governance
.05
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
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Tata Kelola Perusahaan
190 Good Corporate Governance
1
Komitmen dan Prinsip
Tata Kelola Perusahaan
Commitment and Principles of
Corporate Governance
Mengedepankan
proses dalam bekerja
sesuai dengan Komitmen terhadap Tata Kelola Perusahaan
Commitment to Corporate Governance
prinsip Tata Kelola
Sebagai salah satu perusahaan As one of the general insurance
Perusahaan yang
asuransi umum dengan nilai companies with the largest market
Baik, Tugu Insurance kapitalisasi pasar terbesar di capitalization on the Indonesia Stock
berkomitmen untuk Bursa Efek Indonesia (BEI), Tugu Exchange (IDX), Tugu Insurance
Insurance memiliki visi untuk menjadi aspires to become the number
mengoptimalkan
perusahaan asuransi umum nomor one general insurance company in
kinerja demi satu di Indonesia. Sejalan dengan visi Indonesia. In line with this vision,
keberlanjutan tersebut, Tugu Insurance senantiasa Tugu Insurance consistently upholds
menjunjung tinggi komitmen untuk its commitment to continuously
kontribusi perusahaan
terus meningkatkan penerapan enhance the implementation of good
dalam jangka panjang. tata kelola perusahaan yang baik, corporate governance, in accordance
sesuai dengan peraturan perundang- with prevailing laws and regulations
Focusing on the working
undangan yang berlaku serta as well as best practices, to support
process that is based on
praktik terbaik (best practices), guna the achievement of the Company’s
Good Corporate Governance,
mendukung pencapaian tujuan jangka long-term objectives.
Tugu Insurance is committed
panjang Perseroan.
to optimizing performance
for the sake of the company’s
Komitmen terhadap penerapan tata This commitment to good corporate
long-term contribution.
kelola perusahaan yang baik di Tugu governance is embodied in the
Insurance diwujudkan melalui Prinsip Company’s Principles and Guidelines
dan Pedoman Tata Kelola Perusahaan of Corporate Governance, which
yang menjadi landasan utama serve as the primary foundation for
Perseroan dalam melangkah maju Tugu Insurance in moving forward
serta merespons berbagai tantangan and responding to future challenges.
di masa depan. Prinsip dan Pedoman These Principles and Guidelines
ini memastikan bahwa seluruh ensure that all business activities
kegiatan usaha tetap berorientasi remain oriented toward sustainability
pada keberlanjutan dan penciptaan and value creation, while continuing to
nilai, dengan tetap berfokus focus on delivering optimal benefits to
pada pemberian manfaat yang all stakeholders. The Principles and
optimal kepada seluruh pemangku Guidelines of Corporate Governance
kepentingan. Prinsip dan Pedoman are firmly upheld by all members
Tata Kelola Perusahaan tersebut of Tugu Insurance, from the Board
senantiasa dijunjung tinggi oleh of Commissioners and the Board
seluruh insan Tugu Insurance, mulai of Directors to all levels of the
dari Dewan Komisaris, Direksi, hingga Company’s employees.
seluruh lapisan karyawan Perseroan.
Prinsip Tata Kelola Perusahaan
Principles of Corporate Governance
Prinsip Tata Kelola Perusahaan The Corporate Governance principles
yang diterapkan di Tugu Insurance implemented at Tugu Insurance
mengacu pada tiga landasan hukum are based on three main legal
utama, yaitu: frameworks:
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
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Tata Kelola Perusahaan
Good Corporate Governance 191
• Peraturan Otoritas Jasa Keuangan No. 73/ • Financial Services Authority Regulation No. 73/
POJK.05/2016 tentang Tata Kelola Perusahaan yang POJK.05/2016 on Good Corporate Governance for
Baik bagi Perusahaan Perasuransian; Insurance Companies;
• Peraturan Menteri Badan Usaha Milik Negara Republik • Regulation of the Minister of State-Owned Enterprises
Indonesia No. Per-2/MBU/03/2023 tentang Pedoman of the Republic of Indonesia No. Per-2/MBU/03/2023
Tata Kelola dan Kegiatan Korporasi Signifikan Badan on Guidelines for Governance and Significant Corporate
Usaha Milik Negara; dan Actions of State-Owned Enterprises; and
• Pedoman Umum Governansi Korporat Indonesia (PUGKI) • The Indonesian Code of Corporate Governance (PUGKI)
2021 sebagai pemutakhiran dari PUGKI 2019. 2021, as an update to PUGKI 2019.
Sesuai dengan Peraturan Otoritas Jasa Keuangan Pursuant to Article 2 paragraph (2) of Financial Services
No. 73/POJK.05/2016 Pasal 2 ayat (2), prinsip Tata Authority Regulation No. 73/POJK.05/2016, the principles
Kelola Perusahaan yang baik terdiri atas elemen TARIF of good corporate governance consist of the TARIF elements
(Transparency, Accountability, Responsibility, Independency, (Transparency, Accountability, Responsibility, Independency,
dan Fairness), dengan penjelasan sebagai berikut: and Fairness), as described below:
1. Keterbukaan (Transparency), yaitu keterbukaan dalam 1. Transparency, namely openness in the decision-making
proses pengambilan keputusan serta keterbukaan process and in the disclosure and provision of relevant
dalam pengungkapan dan penyediaan informasi yang information regarding insurance companies, which is
relevan mengenai Perusahaan Perasuransian, yang easily accessible to stakeholders in accordance with
mudah diakses oleh pemangku kepentingan sesuai prevailing laws and regulations in the insurance sector
dengan ketentuan peraturan perundang-undangan di as well as healthy industry standards, principles, and
bidang perasuransian serta standar, prinsip, dan praktik practices;
penyelenggaraan usaha perasuransian yang sehat;
2. Akuntabilitas (Accountability), yaitu kejelasan fungsi 2. Accountability, namely clarity of functions and the
dan pelaksanaan pertanggungjawaban Organ implementation of accountability by the Company’s
Perusahaan Perasuransian sehingga kinerja Perusahaan organs, enabling the Company’s performance to be
Perasuransian dapat berjalan secara transparan, wajar, conducted in a transparent, fair, effective, and efficient
efektif, dan efisien; manner;
3. Pertanggungjawaban (Responsibility), yaitu kesesuaian 3. Responsibility, namely the alignment of the Company’s
pengelolaan Perusahaan Perasuransian dengan management with applicable laws and regulations in the
ketentuan peraturan perundang-undangan di bidang insurance sector, ethical values, and healthy industry
perasuransian serta nilai-nilai etika dan standar, prinsip, standards, principles, and practices;
serta praktik penyelenggaraan usaha perasuransian
yang sehat;
4. Kemandirian (Independency), yaitu kondisi Perusahaan 4. Independency, namely a condition in which the Company
Perasuransian yang dikelola secara mandiri dan is managed independently and professionally, free
profesional, bebas dari benturan kepentingan serta from conflicts of interest as well as undue influence
pengaruh atau tekanan dari pihak manapun yang or pressure from any party that is inconsistent with
tidak sesuai dengan ketentuan peraturan perundang- prevailing laws and ethical values and healthy industry
undangan di bidang perasuransian dan nilai-nilai etika practices; and
serta standar, prinsip, dan praktik usaha yang sehat;
dan
5. Kesetaraan dan Kewajaran (Fairness), yaitu kesetaraan, 5. Fairness, namely equality, balance, and justice in
keseimbangan, dan keadilan dalam memenuhi hak- fulfilling the rights of stakeholders arising from
hak pemangku kepentingan yang timbul berdasarkan agreements, prevailing laws and regulations, and ethical
perjanjian, ketentuan peraturan perundang-undangan di values and healthy business practices.
bidang perasuransian, serta nilai-nilai etika dan praktik
usaha yang sehat.
Di sisi lain, mengacu pada Peraturan Menteri Badan Usaha Furthermore, referring to Article 3 paragraph (2) of the
Milik Negara Republik Indonesia No. Per-2/MBU/03/2023 Regulation of the Minister of State-Owned Enterprises No.
Pasal 3 ayat (2), prinsip Tata Kelola Perusahaan juga Per-2/MBU/03/2023, the Corporate Governance principles
menggunakan elemen TARIF sebagai prinsip utama, yaitu: also adopt the TARIF elements as the main principles:
1. Transparansi (Transparency), keterbukaan dalam 1. Transparency, openness in decision-making processes
melaksanakan proses pengambilan keputusan serta and in disclosing material and relevant information
dalam mengungkapkan informasi material dan relevan about the company;
mengenai perusahaan;
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Tata Kelola Perusahaan
192 Good Corporate Governance
2. Akuntabilitas (Accountability), kejelasan fungsi, 2. Accountability, clarity of functions, implementation,
pelaksanaan, dan pertanggungjawaban Organ Persero/ and accountability of the Company’s organs to ensure
Organ Perum sehingga pengelolaan perusahaan effective corporate management;
terlaksana secara efektif;
3. Pertanggungjawaban (Responsibility), kesesuaian 3. Responsibility, alignment of corporate management with
pengelolaan perusahaan terhadap ketentuan peraturan prevailing laws and regulations and sound corporate
perundang-undangan dan prinsip korporasi yang sehat; principles;
4. Kemandirian (Independency), kondisi di mana 4. Independency, a condition in which the Company is
perusahaan dikelola secara profesional tanpa benturan managed professionally, free from conflicts of interest
kepentingan serta bebas dari pengaruh atau tekanan and undue influence or pressure from any party
pihak manapun yang tidak sesuai dengan ketentuan inconsistent with laws and sound corporate principles;
peraturan perundang-undangan dan prinsip korporasi and
yang sehat; dan
5. Kewajaran (Fairness), keadilan dan kesetaraan dalam 5. Fairness, justice and equality in fulfilling the rights of
memenuhi hak pemangku kepentingan yang timbul stakeholders arising from agreements and prevailing
berdasarkan perjanjian dan ketentuan peraturan laws and regulations.
perundang-undangan.
Sementara itu, apabila mengacu pada PUGKI 2021, Meanwhile, referring to PUGKI 2021, the core Corporate
prinsip utama Tata Kelola Perusahaan di Tugu Insurance Governance principles at Tugu Insurance are centered
berfokus pada empat pilar utama, yaitu Perilaku Beretika, on four main pillars: Ethical Conduct, Accountability,
Akuntabilitas, Transparansi, dan Keberlanjutan. Transparency, and Sustainability.
2
Implementasi, Pengawasan, dan Penilaian Tata Kelola
Perusahaan
Implementation, Supervision, and Evaluation of Corporate Governance
Implementasi, Pengawasan, dan Penilaian Tata Kelola Perusahaan
Implementation, Supervision, and Evaluation of Corporate Governance
Pokok-pokok penerapan dan pengawasan Tata Kelola The key aspects of the implementation and oversight
Perusahaan di Tugu Insurance dapat dirangkum sebagai of Corporate Governance at Tugu Insurance can be
berikut: summarized as follows:
• Partisipasi Aktif dan Akuntabilitas - Seluruh insan Tugu • Active Participation and Accountability - All Tugu
Insurance berpartisipasi aktif dan bertanggung jawab Insurance personnel actively participate in and are
dalam penerapan Tata Kelola Perusahaan; accountable for the implementation of Corporate
Governance;
• Penguatan Direktorat Kepatuhan dan Manajemen Risiko • Strengthening of the Compliance and Risk Management
- Direktorat Kepatuhan dan Manajemen Risiko berada Directorate - The Compliance and Risk Management
di bawah Direktur Kepatuhan & Manajemen Risiko guna Directorate operates under the Director of Compliance
memperkuat pengawasan Tata Kelola Perusahaan; & Risk Management to enhance governance oversight;
• Fungsi Tata Kelola yang Menyeluruh - Direktorat • Comprehensive Governance Function - The Compliance
Kepatuhan dan Manajemen Risiko secara berkelanjutan and Risk Management Directorate continuously
melaksanakan fungsi analisis kebijakan, penyusunan, performs policy analysis, formulation, updating and
pemutakhiran/penyempurnaan, sosialisasi, refinement, socialization, implementation, monitoring,
implementasi, pemantauan, serta koordinasi pelaporan and coordination of governance reporting, in line with
tata kelola yang disesuaikan dengan peraturan prevailing laws and regulations, industry developments,
perundang-undangan, perkembangan industri, dan and best practices in Corporate Governance;
praktik terbaik Tata Kelola Perusahaan;
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• Fungsi Pengawasan oleh Dewan Komisaris - Dewan • Oversight Function of the Board of Commissioners - The
Komisaris menjalankan peran pengawasan terhadap Board of Commissioners carries out its supervisory role
penerapan Tata Kelola Perusahaan di Tugu Insurance; over the implementation of Corporate Governance at
Tugu Insurance;
• Pemberdayaan Organ Komite - Dewan Komisaris • Empowerment of Committees - The Board of
senantiasa memberdayakan Komite di bawahnya, yang Commissioners consistently empowers the Committees
meliputi Komite Audit, Komite Pemantau Risiko, Komite under its purview, including the Audit Committee,
Tata Kelola Terintegrasi, serta Komite Nominasi dan Risk Monitoring Committee, Integrated Governance
Remunerasi, dalam menjalankan fungsi pengawasan Committee, and Nomination and Remuneration
Tata Kelola Perusahaan; Committee, in performing governance oversight;
• Fungsi Pemberian Nasihat oleh Dewan Komisaris - • Advisory Function of the Board of Commissioners - The
Dewan Komisaris memberikan saran dan masukan Board of Commissioners provides advice and input to
kepada Direksi atas usulan Komite di bawah Dewan the Board of Directors based on recommendations from
Komisaris terkait penguatan dan penyempurnaan Tata the Committees under the Board of Commissioners
Kelola Perusahaan; dan regarding the strengthening and enhancement of
Corporate Governance; and
• Fungsi Pengawasan yang Kolaboratif - Direksi, Dewan • Collaborative Governance Oversight - The Board of
Komisaris, dan Komite senantiasa berkoordinasi secara Directors, the Board of Commissioners, and the
kolaboratif untuk memastikan Tata Kelola Perusahaan Committees coordinate collaboratively to ensure that
di Tugu Insurance tetap berjalan sesuai dengan Prinsip Corporate Governance at Tugu Insurance remains
dan Pedoman yang telah ditetapkan. aligned with the established Principles and Guidelines.
Penilaian Tata Kelola Perusahaan Corporate Governance Assessment
Tugu Insurance secara berkala melakukan penilaian atas Tugu Insurance conducts periodic assessments of its
penerapan Tata Kelola Perusahaan. Penilaian ini bertujuan Corporate Governance implementation. These assessments
untuk mengevaluasi efektivitas penerapan tata kelola aim to evaluate the effectiveness of governance practices
sekaligus memetakan area atau domain yang masih perlu and to identify areas or domains that require further
diperkuat. Penilaian dilakukan melalui dua pendekatan strengthening. The assessments are carried out using
utama, yaitu Pendekatan Penilaian Sendiri (Self-Assessment) two primary approaches: Self-Assessment and External
dan Pendekatan Penilaian oleh Pihak Eksternal. Assessment.
Pendekatan Penilaian Sendiri Self-Assessment Approach
Penilaian Sendiri atas Penerapan Tata Kelola Perusahaan The Self-Assessment of Good Corporate Governance
yang Baik di Tugu Insurance mengacu pada Surat Edaran implementation at Tugu Insurance refers to Financial
Otoritas Jasa Keuangan No. 1/SEOJK.05/2018 tentang Services Authority Circular Letter No. 1/SEOJK.05/2018
Bentuk dan Susunan Laporan Berkala Perusahaan Asuransi on the Form and Structure of Periodic Reports for Insurance
dan Perusahaan Reasuransi. Laporan Penerapan Tata and Reinsurance Companies. The Good Corporate
Kelola Perusahaan yang Baik untuk tahun buku 2024 Governance Implementation Report for the 2024 financial
memperoleh skor 4,83 dengan rincian sebagai berikut: year achieved a score of 4.83 with the following details:
Hasil Penilaian Sendiri Pelaksanaan Tata Kelola Perusahaan Tugu Insurance
Results of the Self-Assessment on Corporate Governance Implementation at Tugu Insurance
Tahun Laporan 2024
Reporting Year
Tanggal Penyampaian 29 April 2024
Reporting Date 29 April 2024
Peringkat 4,83
Score 4.83
Definisi Peringkat Kriteria D
Score Definition Criteria D
Analisis Perusahaan memiliki kebijakan tertulis mengenai Pertanyaan/Pernyataan dalam kuesioner
Analysis Penerapan Tata Kelola Perusahaan yang Baik dan kebijakan tersebut dilaksanakan secara
konsisten namun belum diupdate secara berkala.
The company has a written policy regarding the questions/statements in the Good Corporate
Governance Implementation questionnaire, and this policy is implemented consistently but
has not been updated regularly.
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Tata Kelola Perusahaan
194 Good Corporate Governance
Pada saat Laporan Tahunan 2025 disusun, Perseroan At the time of preparing the 2025 Annual Report, the
masih dalam proses penyusunan Laporan Penilaian Sendiri company was still in the process of compiling the Self-
atas Penerapan Tata Kelola Perusahaan yang Baik, yang Assessment Report on the Implementation of Good
mana sesuai dengan ketentuan dalam Peraturan OJK No. Corporate Governance. In accordance with the provisions
55/POJK.05/2017 tentang Laporan Berkala Perusahaan of the OJK Regulation No. 55/POJK.05/2017 on Periodic
Perasuransian batas waktu penyampaian Laporan tersebut Reports of Insurance Companies, the submission deadline
paling lambat tanggal 30 April tahun berikutnya. for this report is no later than 30 April of the following year.
Pendekatan Penilaian oleh Pihak Eksternal External Party Assessment Approach
Informasi Umum Penilaian General Information on Assessment
Tugu Insurance juga melakukan penilaian pelaksanaan Tugu Insurance also conducted an external independent
Tata Kelola Perusahaan yang dilakukan oleh pihak assessment of its corporate governance implementation.
eksternal yang independen. Penilaian oleh pihak eksternal This external assessment is carried out biennially, with the
independen dilakukan setiap dua tahun sekali dan most recent evaluation conducted for the 2023 financial
terakhir dilakukan untuk tahun buku 2023. Penilaian year. The external independent assessment follows a
Tata Kelola Perusahaan oleh pihak eksternal independen selection process in accordance with the Company’s
dengan proses penunjukan sesuai dengan kebijakan procurement policies and procedures and is coordinated by
pengadaan barang dan jasa yang berlaku di Perseroan dan the compliance function to ensure adherence to governance
dikoordinasikan oleh fungsi kepatuhan. standards.
Parameter Penilaian Assessment Parameters
Penilaian atas penerapan tata kelola perusahaan The corporate governance assessment was conducted
menggunakan parameter Kementerian BUMN sebagaimana using the parameters set by the Ministry of State-Owned
ditetapkan dalam Surat Keputusan Sekretaris Menteri Enterprises (BUMN), as stipulated in the Secretary of the
Badan Usaha Milik Negara No. SK-16/S-MBU/2012 tanggal Minister of State-Owned Enterprises Decree No. SK-16/S-
6 Juni 2012 tentang Indikator Penilaian dan Evaluasi atas MBU/2012, dated 6 June 2012, regarding Indicators for the
Penerapan Tata Kelola Perusahaan yang Baik pada Badan Evaluation and Assessment of Good Corporate Governance
Usaha Milik Negara, dengan aspek-aspek penilaian tata Implementation in State-Owned Enterprises (SOEs). The
kelola meliputi: governance assessment covers the following key aspects:
1. Komitmen terhadap Penerapan Tata Kelola Perusahaan 1. Commitment to the Sustainable Implementation of
yang Baik secara Berkelanjutan; Good Corporate Governance;
2. Pemegang Saham dan RUPS; 2. Shareholders and General Meetings of Shareholders
(GMS);
3. Dewan Komisaris; 3. Board of Commissioners;
4. Direksi; 4. Board of Directors;
5. Pengungkapan Informasi dan Transparansi; dan 5. Disclosure and Transparency; and
6. Aspek Lainnya. 6. Other Relevant Aspects.
Informasi Pihak Eksternal yang Ditunjuk untuk Penilaian Information of Appointed External Independent Assessor
Berikut adalah informasi terkait pihak eksternal The following provides information on the independent
independen yang ditunjuk untuk memberikan penilaian external party appointed to conduct the corporate
atas pelaksanaan Tata Kelola Perusahaan Tugu Insurance governance assessment for Tugu Insurance’s 2023
periode 2023: reporting period:
Jenis Penilaian Penilaian Tata Kelola Perusahaan
Type of Assessment Assessment on Corporate Governance
Nama Penilai PT Pratama Indomitra Konsultan
Assessor Name
Periode Penilaian 2023
Assessment Period
Tempat Wisma Tugu I, Jl. H.R. Rasuna Said Kav. C8-9 Jakarta
Place
Waktu Pelaporan 17 Desember 2024
Reporting Date 17 December 2024
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Tata Kelola Perusahaan
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Hasil Penilaian Assessment Results
Berdasarkan hasil penilaian terhadap Tata Kelola Based on the Corporate Governance assessment conducted
Perusahaan yang dilakukan oleh pihak eksternal by independent external parties, Tugu Insurance achieved a
independen, Tugu Insurance mendapatkan nilai 95,73% score of 95.73% for the 2023 period. This score represents
untuk periode 2023. Nilai tersebut mengalami peningkatan an improvement compared to the 2021 fiscal year period.
dibandingkan dengan periode tahun buku 2021. Berikut The following are the details of the Corporate Governance
adalah rincian hasil penilaian Tata Kelola Perusahaan untuk assessment results for the 2023 fiscal year period:
periode tahun buku 2023:
2023 2021
Nilai
Aspek Penilaian GCG Maksimal Skor Tingkat Skor Tingkat
GCG Assessment Aspects Maximum Capaian Pemenuhan Predikat Capaian Pemenuhan Predikat
Score Achieved Fulfillment Predicate Achieved Fulfillment Predicate
Score Rate Score Rate
Aspek I 7,00 6,92 98,91% Sangat Baik 6,456 92,23% Sangat Baik
Komitmen terhadap Penerapan Very Good Very Good
Tata Kelola Perusahaan yang Baik
Secara Berkelanjutan
Aspect I
Commitment to Sustainable
Implementation of Good Corporate
Governance
Aspek II 9,00 8,87 98,56% Sangat Baik 8,802 97,80% Sangat Baik
Pemegang Saham dan RUPS Very Good Very Good
Aspect II
Shareholders and GMS
Aspek III 35,00 33,26 95,02% Sangat Baik 30,839 88,11% Sangat Baik
Dewan Komisaris Very Good Very Good
Aspect III
Board of Commissioners
Aspek IV 35,00 34,13 97,51% Sangat Baik 32,411 92,60% Sangat Baik
Direksi Very Good Very Good
Aspect IV
Board of Directors
Aspek V 9,00 7,55 83,87% Baik 8,520 94,67% Sangat Baik
Pengungkapan Informasi dan Good Very Good
Transparansi
Aspect V
Information Disclosure and
Transparency
Aspek VI 5,00 5,00 100% Sangat Baik 4,286 86,00% Sangat Baik
Aspek Lainnya Very Good Very Good
Aspect VI
Other Aspects
Jumlah 100,00 95,730 95,73% Sangat Baik 91,314 91,31% Sangat Baik
Total Very Good Very Good
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Tata Kelola Perusahaan
196 Good Corporate Governance
Skor Penilaian Aspek Tata Kelola Perusahaan Tahun Buku 2021-2023
Corporate Governance Aspects Assessment Score 2021-2023
105
100
100 98,9 97,8 98,6 97,5
95 94,6
95 92,6
92,2
88,1
90
86
83,9
85
80
75
Aspek I Aspek II Aspek III Aspek IV Aspek V Aspek VI
Aspect I Aspect II Aspect III Aspect IV Aspect V Aspect VI
2021 2023
Tren Historis Nilai Pelaksanaan Tata Kelola Perusahaan Tugu Insurance
Historical Trend of Corporate Governance Implementation Scores at Tugu Insurance
98 95,730
96
94
91,314
92
89,283
90
88 86,963
86 84,845
84
82
80
78
2015 2017 2019 2021 2023
3
Struktur dan Fungsi Organ Tata Kelola Perusahaan
Organ Structure and Function of Corporate Governance
Struktur dan Fungsi Organ Tata Kelola Perusahaan
Organ Structure and Function of Corporate Governance
Tugu Insurance menerapkan struktur tata kelola yang Tugu Insurance implements a governance structure
terdiri atas organ utama, yaitu Rapat Umum Pemegang comprising the principal organs, namely the General
Saham (RUPS), Dewan Komisaris, dan Direksi, serta Meeting of Shareholders (GMS), the Board of
organ pendukung yang meliputi berbagai komite baik Commissioners, and the Board of Directors, supported by
di bawah Dewan Komisaris maupun Direksi, Sekretaris auxiliary organs that include various committees under both
Perusahaan, Audit Internal, serta Tim Ad-Hoc. Selain itu, the Board of Commissioners and the Board of Directors,
fungsi Kepatuhan dan Manajemen Risiko yang berada the Corporate Secretary, Internal Audit, and Ad-Hoc Teams.
di bawah Direktur Kepatuhan & Manajemen Risiko In addition, the Compliance and Risk Management function
berperan memastikan pengelolaan risiko yang memadai under the Director of Compliance & Risk Management
serta kepatuhan terhadap seluruh ketentuan peraturan ensures effective risk management and adherence to
perundang-undangan yang berlaku. prevailing laws and regulations.
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Sinergi yang terbangun antara organ utama dan organ The synergy between the principal and supporting organs
pendukung tersebut menjadi fondasi dalam memperkuat forms a strong foundation for enhancing transparency,
transparansi, akuntabilitas, serta efektivitas penerapan tata accountability, and the overall effectiveness of corporate
kelola perusahaan, sehingga pelaksanaan Good Corporate governance, thereby ensuring the consistent and
Governance (GCG) di Tugu Insurance berjalan secara sustainable implementation of Good Corporate Governance
konsisten dan berkelanjutan. (GCG) at Tugu Insurance.
RUPS
GMS
Dewan Komisaris Direksi
Board of Commissioners Board of Directors
Komite Audit Komite Pemantau Risiko Sekretaris Perusahaan Audit Internal
Audit Committee Risk Monitoring Committee Corporate Secretary Internal Audit
Kepatuhan Manajemen Risiko
Komite Nominasi Komite Tata Kelola
Compliance Risk Management
dan Remunerasi Terintegrasi
Nomination and Integrated Governance
Remuneration Committee Committee
Komite Fungsi/Unit Lain
Committees sebagaimana Struktur
Organisasi
Komite Investasi Other Functions/Units as in
Investment Committee the Organization Structure
Sekretaris
Komite Manajemen Risiko
Dewan Komisaris Risk Management Committee
Secretary of Board of
Commissioners Komite Pengarah Teknologi
Informasi
Information Technology
Steering Committee
Komite Pengembangan Produk
Insurance Product
Development Committee
Mekanisme Tata Kelola Perusahaan
Corporate Governance Mechanisme
Tugu Insurance menerapkan tata kelola perusahaan melalui Tugu Insurance implements corporate governance through
struktur yang jelas, terintegrasi, dan selaras dengan a clear and integrated structure in line with the principles
prinsip-prinsip Good Corporate Governance. Rapat Umum of Good Corporate Governance. The General Meeting of
Pemegang Saham (RUPS) merupakan organ dengan otoritas Shareholders (GMS) serves as the highest authority, the
tertinggi, Dewan Komisaris menjalankan fungsi pengawasan Board of Commissioners performs supervisory and advisory
serta pemberian nasihat, sementara Direksi bertanggung functions, while the Board of Directors is responsible for
jawab atas pengelolaan dan operasional Perseroan secara managing and operating the Company independently in
independen sesuai dengan ketentuan yang berlaku. accordance with prevailing regulations.
Perseroan menetapkan berbagai kebijakan yang mengatur The Company establishes policies governing the duties,
tugas, wewenang, serta hubungan kerja antarorgan authorities, and working relationships among corporate
perusahaan, yang disusun berdasarkan peraturan organs, formulated based on applicable laws and
perundang-undangan, Anggaran Dasar Perseroan, serta regulations, the Company’s Articles of Association, and
kebijakan internal. Seluruh pengaturan tersebut dilandasi internal policies. These arrangements are grounded
oleh prinsip saling menghormati, akuntabilitas, dan in the principles of mutual respect, accountability, and
profesionalisme guna memastikan terciptanya tata kelola professionalism, ensuring the effective and sustainable
perusahaan yang efektif dan berkelanjutan. implementation of corporate governance.
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Pedoman Tata Kelola Perusahaan, Etika, dan Pedoman Lainnya
Corporate Governance Guidelines, Ethics, and Other Policies
Setiap elemen tata kelola di Tugu Insurance menjalankan Each element of governance at Tugu Insurance carries out
peran dan tanggung jawabnya sesuai dengan ketentuan its roles and responsibilities in accordance with applicable
yang berlaku, dengan dukungan pedoman kerja yang regulations, supported by working guidelines that serve
menjadi acuan utama dalam pelaksanaan masing-masing as the primary reference in performing their respective
fungsi. Pedoman tersebut tidak hanya berfungsi sebagai functions. These guidelines not only act as supporting
kebijakan pendukung dalam penerapan tata kelola policies for the implementation of corporate governance,
perusahaan, tetapi juga merefleksikan komitmen Perseroan but also reflect the Company’s commitment to discipline
terhadap disiplin dan akuntabilitas yang berlandaskan and accountability grounded in the principles of Good
prinsip-prinsip Tata Kelola Perusahaan yang Baik. Corporate Governance.
Selain sebagai referensi kerja, struktur tata kelola juga In addition to serving as operational references, the
dilengkapi dengan panduan umum yang berlaku bagi governance structure is complemented by general
seluruh karyawan. Panduan ini secara resmi ditetapkan guidelines applicable to all employees. These guidelines
sebagai kebijakan perusahaan setelah memperoleh are formally adopted as Company policies upon approval
persetujuan Dewan Komisaris dan Direksi, yang meliputi by the Board of Commissioners and the Board of Directors,
Pedoman Tata Kelola Perusahaan (Code of Corporate comprising the Code of Corporate Governance (COCG) and
Governance/COCG) dan Pedoman Sistematika Etika the Code of Conduct (CoC). Both are periodically reviewed
Usaha dan Tata Perilaku (Code of Conduct/CoC). Kedua and updated to ensure continued alignment with regulatory
pedoman tersebut dievaluasi dan diperbarui secara berkala developments and the evolving business landscape.
agar senantiasa selaras dengan dinamika regulasi serta
perkembangan bisnis Perseroan.
Pedoman Tata Kelola Perusahaan pertama kali ditetapkan The Code of Corporate Governance was first established
melalui SKD No. 27/SKD/CSG-TPI/IX/08 tanggal 18 through Decree No. 27/SKD/CSG-TPI/IX/08 dated 18
September 2008 dan telah diperbarui hingga Revisi Ke-2 September 2008 and has since been updated to its Second
(No. A-001/6500/2022). Pedoman ini menjadi rujukan Revision (No. A-001/6500/2022). This guideline serves
utama bagi Dewan Komisaris, Direksi, komite pendukung, as the primary reference for the Board of Commissioners,
serta para pemangku kepentingan lainnya dalam the Board of Directors, supporting committees, and other
menjalankan peran dan tanggung jawab masing-masing. stakeholders in carrying out their respective roles and
responsibilities.
Sementara itu, Pedoman Sistematika Etika Usaha dan Tata Meanwhile, the Code of Conduct was initially enacted
Perilaku pertama kali diberlakukan melalui SKD No. 03/ through Decree No. 03/SKD/CSG-TPI/I/2009 dated 15
SKD/CSG-TPI/I/2009 tanggal 15 Januari 2009, dengan January 2009, with the latest update in its Second Revision
pembaruan terakhir dalam Revisi Ke-2 pada 25 Agustus on 25 August 2021 (Decree No. 67/SKD/06/ERL-ATPI/
2021 (SKD No. 67/SKD/06/ERL-ATPI/IX/2021, 28 IX/2021, 28 September 2021). This guideline establishes
September 2021). Pedoman ini menjadi standar perilaku the standard of conduct for all Tugu Insurance personnel in
bagi seluruh insan Tugu Insurance dalam menjalankan conducting business activities in pursuit of the Company’s
kegiatan usaha guna mencapai visi, misi, dan tujuan vision, mission, and strategic objectives.
strategis Perseroan.
Pedoman Tata Kelola Perusahaan juga senantiasa The Code of Corporate Governance is also continuously
dilengkapi dan dimutakhirkan untuk merespons dinamika enhanced and updated to respond to dynamic
dan perkembangan lingkungan usaha, yang mencakup developments in the business environment, encompassing
berbagai kebijakan dan pedoman, antara lain: various policies and guidelines, including:
• Konflik Kepentingan; • Conflict of Interest;
• Pengendalian Gratifikasi; • Gratification Control;
• Strategi Anti-Fraud; • Anti-Fraud Strategy;
• Penanganan Keluhan dan Pengaduan Pelanggan; • Customer Complaint and Grievance Handling;
• Anti Pencucian Uang dan Pencegahan Pendanaan • Anti-Money Laundering and Counter-Terrorism Financing
Terorisme (APU-PPT); (AML-CTF);
• Keterbukaan Informasi; • Information Disclosure;
• LHKPN; • State Officials’ Wealth Reporting (LHKPN);
• Kepemilikan Saham Anggota Dewan Komisaris dan • Share Ownership by Members of the Board of
Dewan Direksi; Commissioners and the Board of Directors;
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Tata Kelola Perusahaan
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• Kebijakan Komunikasi dengan Pemegang Saham; • Shareholder Communication Policy;
• Kebijakan Manajemen Risiko; • Risk Management Policy;
• Pengadaan Barang dan Jasa; • Procurement of Goods and Services;
• Sistem Whistleblowing; • Whistleblowing System;
• Kebijakan Privasi; dan • Privacy Policy; and
• Kebijakan Transaksi Bagi Orang Dalam. • Insider Trading Policy.
Tugu Insurance berkomitmen untuk menciptakan lingkungan Tugu Insurance is committed to fostering an environment
yang kondusif bagi penerapan seluruh pedoman tersebut that consistently supports the implementation of these
secara konsisten, sebagai upaya berkelanjutan dalam guidelines, as part of its ongoing efforts to strengthen
memperkuat tata kelola perusahaan yang berintegritas dan sustainable and integrity-driven corporate governance.
berkesinambungan.
1
3.A
Rapat Umum Pemegang Saham
General Meeting of Shareholders
Rapat Umum Pemegang Saham (RUPS) merupakan organ The General Meeting of Shareholders (GMS) is the highest
tata kelola tertinggi Perseroan yang memiliki kewenangan governance organ of the Company, vested with authorities
yang tidak dilimpahkan kepada Dewan Komisaris maupun that are not delegated to the Board of Commissioners or
Direksi, dalam batasan sebagaimana ditetapkan dalam the Board of Directors, within the limits stipulated in the
Anggaran Dasar dan peraturan perundang-undangan yang Articles of Association and prevailing laws and regulations.
berlaku. RUPS memegang peran strategis sebagai forum The GMS plays a strategic role as a forum for shareholders
bagi para pemegang saham untuk menetapkan arah dan to determine the Company’s direction and objectives, as
tujuan Perseroan, serta untuk mengangkat dan/atau well as to appoint and/or dismiss members of the Board of
memberhentikan anggota Dewan Komisaris dan Direksi. Commissioners and the Board of Directors.
Selain itu, RUPS juga berwenang untuk mengambil In addition, the GMS is authorized to decide on fundamental
keputusan atas berbagai hal fundamental yang berkaitan matters concerning the Company which, pursuant to
dengan Perseroan, yang berdasarkan ketentuan peraturan applicable laws and regulations and/or the Articles of
perundang-undangan dan/atau Anggaran Dasar wajib Association, are required to obtain approval from the GMS.
memperoleh persetujuan RUPS.
Dasar Hukum
Legal Basis
Dalam menyelenggarakan RUPS, Perseroan mengacu pada The Company refers to various rules and regulations to
berbagai peraturan dan ketentuan antara lain: organize GMS, among others:
1. Undang-Undang No. 40 Tahun 2007 tentang Perseroan 1. Law No. 40 of 2007 regarding Limited Liability
Terbatas; Companies;
2. Peraturan OJK No. 15/POJK.04/2020 tentang Rencana 2. OJK Regulation No. 15/POJK.04/2020 regarding
dan Penyelenggaraan Rapat Umum Pemegang Saham the Plan and Holding of the General Meeting of
Perusahaan Terbuka; Shareholders of a Public Company;
3. Peraturan OJK No. 16/POJK.04/2020 tentang 3. OJK Regulation No. 16/POJK.04/2020 concerning
Pelaksanaan Rapat Umum Pemegang Saham the Holding of the Electronic General Meeting of
Perusahaan Terbuka Secara Elektronik; dan Shareholders of Public Companies; and
4. Anggaran Dasar Perseroan. 4. The Company’s Articles of Association.
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Tata Kelola Perusahaan
200 Good Corporate Governance
Jenis RUPS
Type of GMS
Perseroan menyelenggarakan dua jenis Rapat Umum The Company convenes two types of General Meetings of
Pemegang Saham (RUPS), yaitu: Shareholders (GMS), namely:
1. RUPS Tahunan (RUPST) 1. Annual General Meeting of Shareholders (AGMS)
RUPS Tahunan wajib diselenggarakan setiap tahun The AGMS must be held annually no later than six
paling lambat dalam jangka waktu 6 (enam) bulan (6) months after the end of the financial year, except
setelah berakhirnya tahun buku, kecuali dalam kondisi under certain conditions as stipulated by the Financial
tertentu sebagaimana diatur oleh Otoritas Jasa Services Authority or prevailing laws and regulations.
Keuangan atau peraturan perundang-undangan yang Matters deliberated and resolved at the AGMS include,
berlaku. Agenda yang dibahas dan diputuskan dalam among others:
RUPST antara lain meliputi:
a. Persetujuan atas Laporan Tahunan Perseroan, a. Approval of the Company’s Annual Report, including
termasuk pengesahan Laporan Keuangan Tahunan ratification of the Annual Financial Statements
serta laporan pelaksanaan tugas pengawasan oleh and the supervisory report of the Board of
Dewan Komisaris; Commissioners;
b. Persetujuan atas penetapan penggunaan laba b. Approval of the appropriation of the Company’s net
bersih Perseroan; profit;
c. Persetujuan penunjukan Kantor Akuntan Publik; dan c. Approval of the appointment of a Public Accounting
Firm; and
d. Hal-hal lain yang berdasarkan Anggaran Dasar d. Other matters requiring GMS approval as stipulated
memerlukan persetujuan RUPS. in the Articles of Association.
2. RUPS Luar Biasa (RUPSLB) 2. Extraordinary General Meeting of Shareholders (EGMS)
RUPS Luar Biasa dapat diselenggarakan setiap waktu An Extraordinary GMS may be convened at any time as
sesuai dengan kebutuhan Perseroan untuk kepentingan deemed necessary in accordance with the needs and
dan keberlangsungan usaha Perusahaan. interests of the Company.
Informasi tentang Pelaksanaan RUPS di Tahun 2025
Information on GMS Implementation in 2025
Sepanjang tahun 2025, Perseroan telah menyelenggarakan Throughout 2025, the Company convened one (1) Annual
1 (satu) kali Rapat Umum Pemegang Saham Tahunan General Meeting of Shareholders (AGMS) on 29 April 2025.
(RUPST) pada tanggal 29 April 2025. RUPST tersebut The AGMS was held in a hybrid format, both physically
diselenggarakan secara fisik maupun daring (hybrid) dan and online, and was attended by shareholders, the Board
dihadiri oleh para pemegang saham, Dewan Komisaris, of Commissioners, the Board of Directors, as well as
Direksi, serta perwakilan dari lembaga dan profesi representatives of capital market supporting institutions
penunjang pasar modal. and professions.
Pelaksanaan RUPST dilakukan dengan senantiasa The AGMS was conducted in full compliance with the
memenuhi seluruh prosedur yang telah ditetapkan, prescribed procedures, including the stages of notification,
termasuk melalui tahapan pemberitahuan, pengumuman, announcement, and invitation to shareholders in
dan pemanggilan kepada pemegang saham sesuai dengan accordance with prevailing laws and regulations, with the
ketentuan peraturan perundang-undangan yang berlaku, details as follows:
dengan rincian sebagai berikut:
Pengumuman
Pengumuman kepada Pemanggilan Ringkasan Risalah
Pemberitahuan
Pemegang Saham Pemegang Saham Pelaksanaan RUPST
kepada OJK
Announcement to Invitation to Implementation Announcement of
Notification to OJK
the Shareholders the Shareholders the Minutes Summary
of AGMS
5 Maret 2025 12 Maret 2025 Pemanggilan RUPST: 29 April 2025 2 Mei 2025
5 March 2025 12 March 2025 27 Maret 2025 29 April 2025 2 May 2025
AGMS Call:
27 March 2025
Ralat Pemanggilan RUPST:
21 April 2025
Correction to AGMS Call:
21 April 2025
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Kehadiran Pemegang Saham dalam RUPST
Attendance of Shareholders in the AGMS
Keikutsertaan pemegang saham dalam RUPS Tahunan Shareholder participation in the 2025 Annual General
2025 dilakukan melalui mekanisme sebagai berikut: Meeting of Shareholders (AGMS) was facilitated through the
following mechanisms:
1. Menghadiri Rapat secara fisik; 1. Attending the Meeting physically;
2. Menghadiri Rapat secara elektronik melalui aplikasi 2. Attending the Meeting electronically via the eASY.KSEI
eASY.KSEI; atau application; or
3. Memberikan kuasa kepada pihak lain, baik secara 3. Granting a proxy to another party, either electronically
elektronik melalui aplikasi eASY.KSEI maupun secara through the eASY.KSEI application or in written form.
tertulis.
Mekanisme tersebut memberikan fleksibilitas bagi These mechanisms provide flexibility for shareholders to
pemegang saham untuk tetap berpartisipasi aktif dalam remain actively involved in the Company’s decision-making
pengambilan keputusan Perseroan, sekaligus memastikan process, while ensuring that the AGMS is conducted
pelaksanaan RUPS berjalan efektif, transparan, dan sesuai effectively, transparently, and in compliance with applicable
dengan ketentuan yang berlaku. regulations.
Mekanisme Pengambilan Keputusan
Decision-Making Mechanism
Mekanisme pengambilan keputusan dalam RUPS Tahunan The decision-making mechanism in the Annual General
dilakukan melalui musyawarah untuk mufakat. Apabila Meeting of Shareholders is conducted through deliberation
musyawarah tidak mencapai kesepakatan, maka keputusan to reach consensus. Should consensus not be achieved,
diambil melalui mekanisme pemungutan suara sesuai resolutions shall be adopted through a voting process in
dengan ketentuan yang berlaku. accordance with applicable regulations.
Pendekatan ini mencerminkan komitmen Perseroan untuk This approach reflects the Company’s commitment to
mengedepankan prinsip kebersamaan dan keterbukaan upholding the principles of inclusiveness and transparency
dalam setiap proses pengambilan keputusan strategis. in all strategic decision-making processes.
Keterlibatan Pihak Independen dalam Penghitungan Suara
Involvement of Independent Parties in the Vote Counting
Dalam pelaksanaan RUPST, Perseroan menunjuk pihak In conducting the Annual General Meeting of Shareholders,
independen guna memastikan objektivitas dan akurasi the Company appointed independent parties to ensure
dalam perhitungan kuorum kehadiran serta pelaksanaan objectivity and accuracy in calculating the meeting quorum
pemungutan suara. Pihak independen yang ditunjuk and conducting the voting process. The independent parties
tersebut adalah Notaris Mala Mukti, S.H., LL.M., dan Biro appointed were Notary Mala Mukti, S.H., LL.M., and the
Administrasi Efek selaku Registrar Saham, PT Datindo Share Registrar, PT Datindo Entrycom.
Entrycom.
Penunjukan pihak independen ini merupakan bagian The appointment of independent parties reflects the
dari komitmen Perseroan untuk menjamin integritas, Company’s commitment to safeguarding the integrity,
transparansi, dan kredibilitas seluruh proses transparency, and credibility of the entire AGM process in
penyelenggaraan RUPS sesuai dengan prinsip Good line with the principles of Good Corporate Governance.
Corporate Governance.
Keputusan RUPST
Resolutions of AGMS
Keputusan RUPST 2025 dituangkan dalam Berita Acara The resolutions of the 2025 Annual General Meeting of
RUPST PT Asuransi Tugu Pratama Indonesia Tbk No. 76 Shareholders are documented in the Minutes of the AGM of
tanggal 29 April 2025, yang dibuat di hadapan Notaris Mala PT Asuransi Tugu Pratama Indonesia Tbk No. 76 dated 29
Mukti, S.H., LL.M. Berita acara tersebut menjadi dokumen April 2025, drawn up before Notary Mala Mukti, S.H., LL.M.
resmi yang memuat seluruh hasil keputusan Rapat Umum These minutes serve as the official record of all resolutions
Pemegang Saham Tahunan, serta menjadi dasar hukum adopted at the Annual General Meeting of Shareholders and
bagi Perseroan dalam menindaklanjuti setiap keputusan constitute the legal basis for the Company in implementing
yang telah disetujui oleh para pemegang saham. each resolution approved by the shareholders.
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202 Good Corporate Governance
Mata Acara 1
Agenda 1
Persetujuan Laporan Tahunan Perseroan Tahun Buku 2024 disertai Pemberian Pelunasan dan Pembebasan Tanggung Jawab
Sepenuhnya (volledig acquit et de charge) kepada Direksi dan Dewan Komisaris.
Approval of the Company’s Annual Report for the Financial Year 2024, including the granting of full release and discharge (volledig
acquit et de charge) to the Board of Directors and the Board of Commissioners.
Jumlah Pemegang Saham Pada mata acara Pertama Rapat, terdapat pertanyaan dari 1 (satu) pemegang saham selaku
yang Bertanya pemilik 4.956.000 saham, dan pertanyaan tersebut telah dijawab oleh Presiden Direktur
Number of Inquiring Perseroan.
Shareholders In the First Agenda Item of the Meeting, a question was raised by 1 (one) shareholder holding
4,956,000 shares, and the question was duly addressed by the President Director of the Company.
Pengambilan Keputusan Dengan Pemungutan Suara.
Decision Making By Vote.
Setuju Abstain Tidak Setuju
Agree Abstain Disagree
3.040.199.780 suara atau 2.782.440 suara atau 225.000 suara atau
99,9011753% dari seluruh 0,0914312% dari seluruh 0,0073935% dari seluruh
saham dengan hak suara yang saham dengan hak suara yang saham dengan hak suara yang
hadir dalam Rapat. hadir dalam Rapat. hadir dalam Rapat.
3,040,199,780 votes, 2,782,440 votes, representing 225,000 votes, representing
representing 99.9011753% 0.0914312% of all shares 0.0073935% of all shares
of all shares with voting rights with voting rights present at with voting rights present at
present at the Meeting. the Meeting. the Meeting.
Keputusan Rapat 1. Menyetujui Laporan Tahunan Perseroan termasuk Laporan Tugas Pengawasan Dewan
Meeting Resolutions Komisaris, serta mengesahkan Laporan Keuangan Konsolidasian Perseroan untuk tahun buku
yang berakhir 31 Desember 2024, yang terdiri dari Laporan Posisi Keuangan konsolidasian,
serta Laporan Laba Rugi dan Penghasilan Komprehensif Lain, Laporan Perubahan Ekuitas
dan Laporan Arus Kas konsolidasian untuk tahun yang berakhir pada tanggal tersebut, serta
Catatan atas Laporan Keuangan konsolidasian, termasuk ikhtisar kebijakan akuntansi material
yang telah diaudit oleh Kantor Akuntan Publik (KAP) Amir Abadi Jusuf, Aryanto, Mawar dan
Rekan sesuai Laporan No. 00072/2.1030/AU.1/08/1698-1/1/II/2025 tanggal 28 Februari
2025 dengan pendapat “Wajar dalam semua hal yang material”;
Approved the Company’s Annual Report including the Board of Commissioners Supervisory
Report and ratified the Company’s Consolidated Financial Statements for the financial year
ended 31 December 2024, which consist of consolidated financial statements, as well as
income and other comprehensive income statement, equity and consolidated cash flow
statement for the year ended on that date, and notes to the consolidated financial statements,
including a summary of material accounting policies, which have been audited by the Public
Accounting Firm Amir Abadi Jusuf, Aryanto, Mawar and Partners according to report No.
00072/2.1030/AU.1/08/1698-1/1/II/2025 dated 28 February 2025 with the opinion “Fairly
stated in all material respects”;
2. Atas telah disetujuinya Laporan Tahunan Perseroan termasuk Laporan Tugas Dewan Komisaris
dan disahkannya Laporan Keuangan Konsolidasian Perseroan untuk Tahun Buku yang berakhir
pada tanggal 31 Desember 2024, maka Rapat memberikan pelunasan dan pembebasan
tanggung jawab sepenuhnya (volledig acquit et de charge) kepada Direksi dan Dewan Komisaris
atas tindakan pengurusan dan pengawasan yang telah dilakukan selama Tahun Buku yang
berakhir pada tanggal 31 Desember 2024, sepanjang:
a. Tindakan-tindakan tersebut tercermin dalam Laporan Tahunan Perseroan (termasuk laporan
keuangan) Tahun Buku yang berakhir 31 Desember 2024; dan
b. Tindakan-tindakan tersebut bukan merupakan tindak pidana dan/atau perbuatan melawan
hukum.
Upon the approval of the Company’s Annual Report including the Board of Commissioners
Supervisory Report and the ratification of the Company’s Consolidated Financial Statements for
the financial year ended 31 December 2024, the Meeting granted full release and discharge of
responsibility (volledig acquit et de charge) to the Board of Directors for management actions
and to the Board of Commissioners for the supervisory actions that have been carried out in
the financial year ended 31 December 2024 as long as:
a. These actions are reflected in the Company’s Annual Report (including consolidated
financial statements) for the year ended 31 December 2024.
b. These actions are not criminal acts and/or unlawful acts.
Tindak Lanjut/Realisasi Selesai/terlaksana.
Follow-up/Realization Completed/realized.
Mata Acara 2
Agenda 2
Penetapan Penggunaan Laba Bersih Perseroan Tahun Buku 2024.
Determination of the Use of the Company’s Net Profit for the Financial Year 2024.
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Tata Kelola Perusahaan
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Jumlah Pemegang Saham Nihil.
yang Bertanya Nil.
Number of Inquiring
Shareholders
Pengambilan Keputusan Dengan Pemungutan Suara.
Decision Making By Vote.
Setuju Abstain Tidak Setuju
Agree Abstain Disagree
3.041.805.220 suara atau 707.700 suara atau 694.300 suara atau
99,9539302% dari seluruh 0,0232551% dari seluruh 0,0228147% dari seluruh
saham dengan hak suara yang saham dengan hak suara yang saham dengan hak suara yang
hadir dalam Rapat. hadir dalam Rapat. hadir dalam Rapat.
3,041,805,220 votes, 707,700 votes, representing 694,300 votes, representing
representing 99.9539302% 0.0232551% of all shares 0.0228147% of all shares
of all shares with voting rights with voting rights present at with voting rights present at
present at the Meeting. the Meeting. the Meeting.
Keputusan Rapat 1. Menetapkan Penggunaan Laba Tahun Berjalan yang dapat diatribusikan kepada pemilik
Meeting Resolutions entitas induk Perseroan Tahun Buku yang berakhir 31 Desember 2024 sebesar
Rp700.854.404.000,00 sebagai berikut:
a. Sebesar 40% dari Laba Tahun Berjalan yang dapat diatribusikan kepada pemilik entitas
induk Perseroan atau sebesar Rp280.341.761.573,18 dibagikan sebagai dividen kepada
Pemegang Saham sesuai dengan porsi kepemilikan saham pada Perseroan;
b. Pelunasan pembayaran dividen kepada Pemegang Saham harus dilakukan terlebih dahulu
sebelum pembayaran Tantiem Direksi dan Dewan Komisaris Perseroan;
c. Sebesar 60% dari Laba Tahun Berjalan yang dapat diatribusikan kepada pemilik entitas
induk Perseroan atau sebesar Rp420.512.642.426,82 dicatat sebagai laba ditahan.
Determine the use of Income for the Year attributable to equity holders of the parent entity
for the Financial Year ended 31 December 2024 amounted to IDR700,854,404,000.00 as
follows:
a. 40% of the Income for the Year attributable to equity holders of the parent entity or
IDR280,341,761,573.18 as dividends to shareholders in accordance with their respective
share ownership portion;
b. Dividend payment to shareholders must be paid before tantiem payment for the Company’s
Board of Directors and Board of Commissioners;
c. 60% of the Income for the Year attributable to equity holders of the parent entity or
IDR420,512,642,426.82 as retained earnings.
2. Memberikan kuasa dan wewenang kepada Direksi Perseroan untuk mengatur tata cara
pembayaran dividen tunai dimaksud selambat-lambatnya 30 hari setelah diumumkannya
ringkasan RUPS Tahunan Perseroan ini.
Grants the power and authority to the Board of Directors of the Company to arrange the cash
dividend payment distribution procedure no later than 30 days after the announcement of the
summary of the Company’s Annual GMS.
Tindak Lanjut/Realisasi Selesai/terlaksana.
Follow-up/Realization Completed/realized.
Mata Acara 3
Agenda 3
Penunjukan Kantor Akuntan Publik (KAP) untuk Mengaudit Laporan Keuangan Tahun Buku 2025.
Appointment of the Company’s Public Accountant Firm for the 2025 financial year.
Jumlah Pemegang Saham Nihil.
yang Bertanya Nil.
Number of Inquiring
Shareholders
Pengambilan Keputusan Dengan Pemungutan Suara.
Decision Making By Vote.
Setuju Abstain Tidak Setuju
Agree Abstain Disagree
3.029.201.369 suara atau 713.200 suara atau 13.292.651 suara atau
99,5397668% dari seluruh 0,0234358% dari seluruh 0,4367974% dari seluruh
saham dengan hak suara yang saham dengan hak suara yang saham dengan hak suara yang
hadir dalam Rapat. hadir dalam Rapat. hadir dalam Rapat.
3,029,201,369 votes, 713,200 votes, representing 13,292,651 votes,
representing 99.5397668% 0.0234358% of all shares representing 0.4367974% of
of all shares with voting rights with voting rights present at all shares with voting rights
present at the Meeting. the Meeting. present at the Meeting.
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Tata Kelola Perusahaan
204 Good Corporate Governance
Keputusan Rapat Memberikan pelimpahan kewenangan dan kuasa kepada Dewan Komisaris Perseroan untuk
Meeting Resolutions menetapkan Kantor Akuntan Publik (KAP) dalam melakukan pemeriksaan atas Laporan Keuangan
Perseroan untuk Tahun Buku yang berakhir pada tanggal 31 Desember 2025 berikut besaran
nilai jasanya, sesuai ketentuan dan peraturan yang berlaku, termasuk menunjuk KAP pengganti
bilamana karena sebab apapun berdasarkan ketentuan pasar modal di Indonesia KAP yang
ditunjuk tidak dapat melakukan tugasnya, dengan kriteria bahwa KAP tersebut terdaftar di Otoritas
Jasa Keuangan, dengan terlebih dahulu berkoordinasi kepada Pemegang Saham Pengendali, dalam
hal ini PT Pertamina (Persero).
To grant authority and power to the Company’s Board of Commissioners to appoint a Public
Accounting Firm (Kantor Akuntan Publik/KAP) to audit the Company’s Financial Statements for
the financial year ending 31 December 2025, including determining the amount of its fees, in
accordance with the prevailing laws and regulations, as well as to appoint a substitute Public
Accounting Firm should, for any reason under the Indonesian capital market regulations, the
appointed Public Accounting Firm be unable to perform its duties, with the criteria that such Public
Accounting Firm is registered with the Financial Services Authority (Otoritas Jasa Keuangan), and
subject to prior coordination with the Controlling Shareholder, namely PT Pertamina (Persero).
Tindak Lanjut/Realisasi Selesai/terlaksana.
Follow-up/Realization Completed/realized.
Mata Acara 4
Agenda 4
Penetapan Penghargaan atas Kinerja (Tantiem/Insentif Kinerja/Insentif Khusus) Tahun Buku 2024 kepada Direksi dan Dewan
Komisaris, serta Penetapan Remunerasi Tahun 2025 kepada Direksi, Dewan Komisaris, dan Dewan Pengawas Syariah (DPS).
Determination of Performance Awards (Tantiem/Performance Incentives/Special Incentives) for the Financial Year 2024 to the
Board of Directors and the Board of Commissioners, as well as the determination of Remuneration for the year 2025 for the
Board of Directors, the Board of Commissioners, and the Sharia Supervisory Board (DPS).
Jumlah Pemegang Saham Nihil.
yang Bertanya Nil.
Number of Inquiring
Shareholders
Pengambilan Keputusan Dengan Pemungutan Suara.
Decision Making By Vote.
Setuju Abstain Tidak Setuju
Agree Abstain Disagree
3.041.775.120 suara atau 708.700 suara atau 723.400 suara atau
99,9529411% dari seluruh 0,0232879% dari seluruh 0,0237710% dari seluruh
saham dengan hak suara yang saham dengan hak suara yang saham dengan hak suara yang
hadir dalam Rapat. hadir dalam Rapat. hadir dalam Rapat.
3,041,775,120 votes or 708,700 votes or 723,400 votes or
99.9529411% of the total 0.0232879% of the total 0.0237710% of the total
shares with voting rights shares with voting rights shares with voting rights
present at the Meeting. present at the Meeting. present at the Meeting.
Keputusan Rapat 1. Tantiem
Meeting Resolutions Memberikan kuasa dan wewenang kepada Dewan Komisaris Perseroan dengan terlebih dahulu
memperoleh persetujuan PT Pertamina (Persero) selaku Pemegang Saham Pengendali, untuk
menetapkan Penghargaan atas Kinerja (Tantiem/Insentif Kinerja/Insentif Khusus) bagi anggota
Direksi dan Dewan Komisaris Perseroan untuk Tahun Buku 2024.
Tantiem
To grant authority and power to the Company’s Board of Commissioners, subject to prior
approval from PT Pertamina (Persero) as the Controlling Shareholder, to determine the
Performance Awards (Tantiem/Performance Incentives/Special Incentives) for members of the
Board of Directors and the Board of Commissioners for the 2024 Financial Year.
2. Remunerasi
Memberikan kuasa dan wewenang kepada Dewan Komisaris Perseroan dengan terlebih dahulu
memperoleh persetujuan PT Pertamina (Persero) selaku Pemegang Saham Pengendali, untuk
menetapkan besarnya gaji/honorarium, tunjangan, dan fasilitas bagi anggota Direksi, Dewan
Komisaris, dan Dewan Pengawas Syariah Perseroan untuk Tahun Buku 2025.
Perseroan wajib melaporkan secara tertulis kepada PT Pertamina (Persero) selaku Pemegang
Saham Pengendali mengenai implementasi penetapan Penghargaan atas Kinerja (Tantiem/
Insentif Kinerja/Insentif Khusus) Tahun Buku 2024 kepada Direksi dan Dewan Komisaris,
serta penetapan Remunerasi Tahun Buku 2025 kepada Direksi, Dewan Komisaris, dan Dewan
Pengawas Syariah (DPS), paling lambat 3 (tiga) bulan setelah implementasi.
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Remuneration
To grant authority and power to the Company’s Board of Commissioners, subject to prior
approval from PT Pertamina (Persero) as the Controlling Shareholder, to determine the amount
of salary/honorarium, allowances, and facilities for members of the Board of Directors, the
Board of Commissioners, and the Sharia Supervisory Board for the 2025 Financial Year.
The Company shall submit a written report to PT Pertamina (Persero) as the Controlling
Shareholder regarding the implementation of the Performance Awards (Tantiem/Performance
Incentives/Special Incentives) for the 2024 Financial Year to the Board of Directors and the
Board of Commissioners, as well as the determination of Remuneration for the 2025 Financial
Year for the Board of Directors, the Board of Commissioners, and the Sharia Supervisory Board
(SSB), no later than 3 (three) months after implementation.
Tindak Lanjut/Realisasi Selesai/terlaksana.
Follow-up/Realization Completed/realized.
Mata Acara 5
Agenda 5
Persetujuan Laporan Pertanggungjawaban Realisasi Penggunaan Dana Hasil Penawaran Umum.
Approval of the Accountability Report on the Realization of the Use of Proceeds from the Public Offering.
Jumlah Pemegang Saham Pada mata acara Kelima Rapat, terdapat usulan narasi keputusan Rapat dari Kuasa Pemegang
yang Bertanya Saham PT Pertamina (Persero) selaku pemilik 2.080.000.000 saham.
Number of Inquiring In the Fifth agenda item of the Meeting, there was a proposal on the narrative of the Meeting’s
Shareholders resolution submitted by the Proxy of Shareholder PT Pertamina (Persero) as the holder of
2,080,000,000 shares.
Pengambilan Keputusan Dengan Pemungutan Suara.
Decision Making By Vote.
Setuju Abstain Tidak Setuju
Agree Abstain Disagree
3.042.273.520 suara atau 708.700 suara atau 225.000 suara atau
99,9693186% dari seluruh 0,0232879% dari seluruh 0,0073935% dari seluruh
saham dengan hak suara yang saham dengan hak suara yang saham dengan hak suara yang
hadir dalam Rapat. hadir dalam Rapat. hadir dalam Rapat.
3,042,273,520 votes or 708,700 votes or 225,000 votes or
99.9693186% of the total 0.0232879% of the total 0.0073935% of the total
shares with voting rights shares with voting rights shares with voting rights
present at the Meeting. present at the Meeting. present at the Meeting.
Keputusan Rapat Menyetujui Laporan Pertanggungjawaban Realisasi Penggunaan Dana Hasil Penawaran Umum, di
Meeting Resolutions mana:
• Seluruh dana yang telah diperoleh sebesar Rp684.444.530.000,00 (enam ratus delapan
puluh empat miliar empat ratus empat puluh empat juta lima ratus tiga puluh ribu rupiah).
• Jumlah biaya yang telah dikeluarkan dalam rangka pelaksanaan penawaran umum sebesar
Rp25.742.358.837,00 (dua puluh lima miliar tujuh ratus empat puluh dua juta tiga ratus lima
puluh delapan ribu delapan ratus tiga puluh tujuh rupiah).
• Dana yang telah direalisasikan dan peruntukannya sejumlah Rp586.091.519.814,10 (lima
ratus delapan puluh enam miliar sembilan puluh satu juta lima ratus sembilan belas ribu
delapan ratus empat belas koma satu nol rupiah).
• Dana yang masih tersisa sebesar Rp72.610.651.348,90 (tujuh puluh dua miliar enam ratus
sepuluh juta enam ratus lima puluh satu ribu tiga ratus empat puluh delapan koma sembilan
nol rupiah).
To approve the Accountability Report on the Realization of the Use of Proceeds from the Public
Offering, whereby:
• The total funds obtained amounted to IDR684,444,530,000.00.
• The total costs incurred in connection with the public offering amounted to
IDR25,742,358,837.00.
• The funds that have been realized and allocated amounted to IDR586,091,519,814.10.
• The remaining balance of funds amounted to IDR72,610,651,348.90.
Tindak Lanjut/Realisasi Selesai/terlaksana.
Follow-up/Realization Completed/realized.
Mata Acara 6
Agenda 6
Persetujuan Perubahan Penggunaan Sisa Dana Hasil Penawaran Umum Perdana (Initial Public Offering) Perseroan.
Approval of the Amendment to the Use of the Remaining Proceeds from the Company’s Initial Public Offering.
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Jumlah Pemegang Saham Pada mata acara Keenam Rapat, terdapat usulan narasi keputusan Rapat dari Kuasa Pemegang
yang Bertanya Saham PT Pertamina (Persero) selaku pemilik 2.080.000.000 saham.
Number of Inquiring In the Sixth agenda item of the Meeting, there was a proposal on the narrative of the Meeting’s
Shareholders resolution submitted by the Proxy of Shareholder PT Pertamina (Persero) as the holder of
2,080,000,000 shares.
Pengambilan Keputusan Dengan Pemungutan Suara.
Decision Making By Vote.
Setuju Abstain Tidak Setuju
Agree Abstain Disagree
3.007.607.833 suara atau 708.700 suara atau 34.890.687 suara atau
98,8302017% dari seluruh 0,0232879% dari seluruh 1,1465104% dari seluruh
saham dengan hak suara yang saham dengan hak suara yang saham dengan hak suara yang
hadir dalam Rapat. hadir dalam Rapat. hadir dalam Rapat.
3,007,607,833 votes, 708,700 votes, representing 34,890,687 votes,
representing 98.8302017% 0.0232879% of the total representing 1.1465104% of
of the total shares with voting shares with voting rights the total shares with voting
rights present at the Meeting. present at the Meeting. rights present at the Meeting.
Keputusan Rapat Menyetujui Perubahan Penggunaan Sisa Dana Hasil Penawaran Umum Perdana (Initial Public
Meeting Resolutions Offering) Perseroan sebagai berikut:
• Dana yang masih tersisa sebesar Rp72.610.651.348,90 (tujuh puluh dua miliar enam ratus
sepuluh juta enam ratus lima puluh satu ribu tiga ratus empat puluh delapan koma sembilan
nol rupiah) akan digunakan untuk penyetoran modal pada Entitas Anak setelah mendapatkan
persetujuan waiver moratorium No. SK-315/MBU/12/2019 dari Kementerian BUMN.
To approve the amendment to the use of the remaining proceeds from the Company’s Initial Public
Offering, as follows:
• The remaining funds amounting to IDR72,610,651,348.90 (seventy-two billion six hundred ten
million six hundred fifty-one thousand three hundred forty-eight point nine zero rupiah) shall be
utilized for capital injection into a Subsidiary, subject to obtaining approval of the moratorium
waiver No. SK-315/MBU/12/2019 from the Ministry of State-Owned Enterprises.
Tindak Lanjut/Realisasi Selesai/terlaksana.
Follow-up/Realization Completed/realized.
Mata Acara 7
Agenda 7
Persetujuan Perubahan Susunan Pengurus Perseroan.
Approval of Changes in the Composition of the Company’s Management.
Jumlah Pemegang Saham Nihil.
yang Bertanya Nil.
Number of Inquiring
Shareholders
Pengambilan Keputusan Dengan Pemungutan Suara.
Decision Making By Vote.
Setuju Abstain Tidak Setuju
Agree Abstain Disagree
2.808.297.282 suara atau 192.959.061 suara atau 41.950.877 suara atau
92,2808432% dari seluruh 6,3406481% dari seluruh 1,3785087% dari seluruh
saham dengan hak suara yang saham dengan hak suara saham dengan hak suara
hadir dalam Rapat. yang hadir dalam Rapat. yang hadir dalam Rapat.
2,808,297,282 votes or 192,959,061 votes or 41,950,877 votes or
92.2808432% of all 6.3406481% of all 1.3785087% of all
shares with voting rights shares with voting rights shares with voting rights
present at the Meeting. present at the Meeting. present at the Meeting.
Keputusan Rapat 1. Memberhentikan dengan hormat anggota-anggota Direksi dan anggota Dewan Komisaris
Meeting Resolutions Perseroan sebagai berikut:
a. Tuan Tatang Nurhidayat dari jabatannya sebagai Presiden Direktur;
b. Tuan Emil Hakim, S.E., Ak. dari jabatannya sebagai Direktur Keuangan & Layanan Korporat;
c. Tuan Sudarlin dari jabatannya sebagai Direktur Teknik;
d. Tuan Bagus Agung Rahadiansyah dari jabatannya sebagai Komisaris.
2. Mengangkat anggota-anggota Direksi dan anggota Dewan Komisaris Perseroan sebagai berikut:
a. Tuan Adi Pramana sebagai Presiden Direktur;
b. Nyonya Fitri Azwar sebagai Direktur Keuangan & Layanan Korporat;
c. Tuan Fadlil Iswahyudi sebagai Direktur Teknik;
d. Tuan Bagus Agung Rahadiansyah sebagai Komisaris untuk periode kedua.
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Pemberhentian dan pengangkatan anggota-anggota Direksi dan anggota Dewan Komisaris
Perseroan sebagaimana dimaksud pada angka 1 dan 2 berlaku untuk 1 (satu) periode masa
jabatan terhitung sejak ditutupnya Rapat, dengan memperhatikan peraturan perundang-undangan
yang berlaku, tanpa mengurangi hak RUPS untuk memberhentikan anggota Direksi dan Dewan
Komisaris sewaktu-waktu sebelum masa jabatannya berakhir.
Sehingga susunan anggota Dewan Komisaris, Direksi, dan Dewan Pengawas Syariah menjadi
sebagai berikut:
Dewan Komisaris
Presiden Komisaris/Komisaris Independen : Tuan Abdul Ghofar
Komisaris : Tuan Bagus Agung Rahadiansyah
Komisaris : Tuan Samuel Lie (Samuel Ramna)
Komisaris Independen : Tuan Drs. Poerwo Tjahjono, Ak., M.M.
Komisaris Independen : Tuan Tajudin Noor
Direksi
Presiden Direktur : Tuan Adi Pramana
Direktur Keuangan & Layanan Korporat : Nyonya Fitri Azwar
Direktur Teknik : Tuan Fadlil Iswahyudi
Direktur Kepatuhan & Manajemen Risiko : Tuan Edi Yoga Prasetyo
Direktur Pemasaran Asuransi : Tuan Ery Widiatmoko
Dewan Pengawas Syariah
Ketua : Tuan Muhammad Maksum
Anggota : Nyonya Siti Hannah
1. To honorably dismiss the members of the Board of Directors and the Board of Commissioners
of the Company as follows:
a. Mr. Tatang Nurhidayat from his position as President Director;
b. Mr. Emil Hakim, S.E., Ak. from his position as Finance & Corporate Services Director;
c. Mr. Sudarlin from his position as Technical Director;
d. Mr. Bagus Agung Rahadiansyah from his position as Commissioner.
2. To appoint the members of the Board of Directors and the Board of Commissioners of the
Company as follows:
a. Mr. Adi Pramana as President Director;
b. Mrs. Fitri Azwar as Finance & Corporate Services Director;
c. Mr. Fadlil Iswahyudi as Technical Director;
d. Mr. Bagus Agung Rahadiansyah as Commissioner for the second term.
The dismissal and appointment of the members of the Board of Directors and the Board of
Commissioners of the Company as referred to in points 1 and 2 shall be effective for 1 (one)
term of office commencing from the closing of the Meeting, subject to the prevailing laws and
regulations, without prejudice to the rights of the GMS to dismiss members of the Board of
Directors and the Board of Commissioners at any time prior to the expiration of their term of office.
Accordingly, the composition of the Board of Commissioners, the Board of Directors, and the Sharia
Supervisory Board shall be as follows:
Board of Commissioners
President Commissioner/Independent Commissioner : Mr. Abdul Ghofar
Commissioner : Mr. Bagus Agung Rahadiansyah
Commissioner : Mr. Samuel Lie (Samuel Ramna)
Independent Commissioner : Mr. Drs. Poerwo Tjahjono, Ak., M.M.
Independent Commissioner : Mr. Tajudin Noor
Board of Directors
President Director : Mr. Adi Pramana
Finance & Corporate Services Director : Mrs. Fitri Azwar
Technical Director : Mr. Fadlil Iswahyudi
Director of Compliance & Risk Management : Mr. Edi Yoga Prasetyo
Insurance Marketing Director : Mr. Ery Widiatmoko
Sharia Supervisory Board
Chairman : Mr. Muhammad Maksum
Member : Mrs. Siti Hannah
Tindak Lanjut/Realisasi Selesai/terlaksana.
Follow-up/Realization Completed/realized.
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Informasi tentang Keputusan RUPST Sebelumnya dan Realisasinya
Information on Resolution and Realization of Prior AGMS
Keputusan RUPST 2024 dituangkan dalam Berita Acara The resolutions of the 2024 Annual General Meeting of
RUPST PT Asuransi Tugu Pratama Indonesia Tbk No. 189 Shareholders are documented in the Minutes of the AGM of
tanggal 29 April 2024, yang dibuat di hadapan Notaris Mala PT Asuransi Tugu Pratama Indonesia Tbk No. 189 dated 29
Mukti SH, LL.M. Berita acara tersebut merupakan dokumen April 2024, drawn up before Notary Mala Mukti SH, LL.M.
resmi yang memuat seluruh hasil keputusan Rapat Umum These minutes serve as the official record of all resolutions
Pemegang Saham Tahunan serta menjadi dasar hukum bagi adopted at the Annual General Meeting of Shareholders and
Perseroan dalam menindaklanjuti setiap keputusan yang constitute the legal basis for the Company in implementing
telah disetujui oleh para pemegang saham. each resolution approved by the shareholders.
Mata Acara 1
Agenda 1
Persetujuan Laporan Tahunan Perseroan tahun buku 2023 disertai pemberian pelunasan dan pembebasan tanggung jawab
sepenuhnya (volledig acquit et de charge) kepada Direksi dan Dewan Komisaris.
Approval of the 2023 financial year Annual Report of the Company, accompanied by the granting of full release and discharge
(volledig acquit et de charge) to the Board of Directors and the Board of Commissioners of the Company.
Jumlah Pemegang Saham Nihil.
yang Bertanya Nil.
Number of Inquiring
Shareholders
Pengambilan Keputusan Dengan Pemungutan Suara.
Decision Making By Vote.
Setuju Abstain Tidak Setuju
Agree Abstain Disagree
3.027.161.450 suara atau 8.140.140 suara atau 100 suara atau 0,0000033%
99,7318145% dari seluruh 0,2681822% dari seluruh dari seluruh saham dengan
saham dengan hak suara yang saham dengan hak suara yang hak suara yang hadir dalam
hadir dalam Rapat. hadir dalam Rapat. Rapat.
3,027,161,450 votes 8,140,140 votes or 100 votes or 0.0000033%
99.7318145% of the total 0.2681822% of the total of the total shares with legal
shares with legal voting rights shares with legal voting rights voting rights present at the
present at the Meeting. present at the Meeting. Meeting.
Keputusan Rapat 1. Menyetujui Laporan Tahunan Perseroan termasuk Laporan Tugas Pengawasan Dewan Komisaris
Meeting Resolutions serta mengesahkan Laporan Keuangan Konsolidasian Perseroan untuk tahun buku yang
berakhir 31 Desember 2023, yang tercermin dalam laporan posisi keuangan dan laporan laba
rugi serta penghasilan komprehensif lain Konsolidasian Perseroan beserta penjelasannya yang
telah diaudit Kantor Akuntan Publik (KAP) Amir Abadi Jusuf, Aryanto, Mawar, dan Rekan, sesuai
laporan No. 002209/2.1030/AU.1/08/1298-2/1/III/2024 tanggal 22 Maret 2024, dengan
pendapat “Wajar dalam semua hal yang material”.
Approved the Company’s Annual Report including the Board of Commissioners Supervisory
Report and ratified the Company’s Consolidated Financial Statements for the financial year
ended 31 December 2023, which are reflected in the consolidated statement of financial
position and income statement and other comprehensive income of the Company with its
explanations, which have been audited by the Public Accounting Firm Amir Abadi Jusuf, Aryanto,
Mawar and Partners, according to report No. 002209/2.1030/AU.1/08/1298-2/1/III/2024
dated 22 March 2024, with the opinion “Fairly stated in all material respects”.
2. Atas telah disetujuinya Laporan Tahunan Perseroan, termasuk Laporan Tugas Dewan Komisaris,
serta disahkannya Laporan Keuangan Konsolidasian Perseroan untuk tahun buku yang berakhir
pada 31 Desember 2023, maka Rapat memberikan pelunasan dan pembebasan tanggung
jawab sepenuhnya (volledig acquit et de charge) kepada Direksi dan Dewan Komisaris atas
tindakan pengurusan dan pengawasan yang telah dijalankan selama tahun buku yang berakhir
pada 31 Desember 2023, sepanjang:
a. Tindakan-tindakan tersebut tercermin dalam Laporan Tahunan Perseroan (termasuk laporan
keuangan) tahun buku yang berakhir Desember 2023.
b. Tindakan-tindakan tersebut bukan merupakan tindak pidana dan/atau perbuatan melawan
hukum.
Upon the approval of the Company’s Annual Report, including the Board of Commissioners
Supervisory Report, and the ratification of the Company’s Consolidated Financial Statements
for the financial year ended 31 December 2023, the Meeting granted full release and discharge
of responsibility (volledig acquit et de charge) to the Board of Directors for management
actions, and to the Board of Commissioners for the supervisory actions that have been carried
out in the financial year ended 31 December 2023, as long as:
a. These actions are reflected in the Company’s Annual Report (including consolidated
financial statements) for the year ended December 2023.
b. These actions are not criminal acts and/or unlawful acts.
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Tindak Lanjut/Realisasi Selesai/terlaksana.
Follow-up/Realization Completed/realized.
Mata Acara 2
Agenda 2
Penetapan penggunaan laba bersih Perseroan tahun buku 2023.
Determination of the appropriation of the Company’s net profits for the 2023 financial year.
Jumlah Pemegang Saham Nihil.
yang Bertanya Nil.
Number of Inquiring
Shareholders
Pengambilan Keputusan Dengan Pemungutan Suara.
Decision Making By Vote.
Setuju Abstain Tidak Setuju
Agree Abstain Disagree
3.030.166.990 suara atau 5.134.600 suara atau 100 suara atau 0,0000033%
99,8308339% dari seluruh 0,1691628% dari seluruh dari seluruh saham dengan
saham dengan hak suara yang saham dengan hak suara yang hak suara yang hadir dalam
hadir dalam Rapat. hadir dalam Rapat. Rapat.
3,030,166,990 votes or 5,134,600 votes or 100 votes or 0.0000033%
99.8308339% of the total 0.1691628% of the total of the total shares with legal
shares with legal voting rights shares with legal voting rights voting rights present at the
present at the Meeting. present at the Meeting. Meeting.
Keputusan Rapat 1. Menetapkan Penggunaan Laba Tahun Berjalan yang dapat diatribusikan kepada pemilik
Meeting Resolutions entitas induk Perseroan Tahun Buku yang berakhir 31 Desember 2023 sebesar
Rp1.322.393.811.000,- sebagai berikut:
a. Sebesar 40% dari Laba Tahun Berjalan yang dapat diatribusikan kepada pemilik entitas
induk Perseroan atau sebesar Rp528.957.524.400,- sebagai dividen kepada pemegang
saham sesuai dengan porsi kepemilikan saham pada Perseroan dengan rincian sebagai
berikut:
i. Telah dibayarkan sebesar Rp90.710.513.158,- sesuai dengan Pemberitahuan Kepada
Pemegang Saham Tentang Pembagian Dividen Interim pada tanggal 28 November
2023; dan
ii. Akan dibayarkan secara tunai sebesar Rp438.247.011.242,-.
Pelunasan pembayaran dividen kepada pemegang saham harus dilakukan terlebih dahulu
sebelum pembayaran Tantiem Direksi dan Dewan Komisaris Perseroan.
b. Sebesar 60% dari Laba Tahun Berjalan yang dapat diatribusikan kepada pemilik entitas
induk Perseroan atau sebesar Rp793.436.286.600,- sebagai laba ditahan.
Determine the Use of Income for the Year attributable to equity holders of the parent entity for
the Financial Year ended 31 December 2023 amounted to IDR1,322,393,811,000 as follows:
a. 40% of the Income for the Year attributable to equity holders of the parent entity or
IDR528,957,524,400 as dividends to shareholders in accordance with their respective
shares ownership portion, with the following details:
i. IDR90,710,513,158 has been paid in accordance with the Announcement to
Shareholders regarding the Distribution of Interim Dividends on 28 November 2023;
and
ii. Will be paid in cash amounting to IDR438,247,011,242.
Dividend payments to shareholders must be made before the tantiem payment for the
Company’s Board of Directors and Board of Commissioners.
b. 60% of the Income for the Year attributable to equity holders of the parent entity or
IDR793,436,286,600 as retained earnings.
2. Memberikan kuasa dan wewenang kepada Direksi Perseroan untuk mengatur tata cara
pembayaran dividen tunai dimaksud selambat-lambatnya 30 hari setelah diumumkannya
ringkasan RUPS Tahunan Perseroan ini.
Grants the power and authority to the Board of Directors of the Company to arrange the cash
dividend payment distribution procedure no later than 30 days after the announcement of the
summary of the Company’s Annual GMS.
Tindak Lanjut/Realisasi Selesai/terlaksana.
Follow-up/Realization Completed/realized.
Mata Acara 3
Agenda 3
Penunjukan Kantor Akuntan Publik (KAP) untuk tahun buku 2024.
Appointment of the Company’s Public Accountant Firm for the 2024 financial year.
Jumlah Pemegang Saham Nihil.
yang Bertanya Nil.
Number of Inquiring
Shareholders
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Tata Kelola Perusahaan
210 Good Corporate Governance
Pengambilan Keputusan Dengan Pemungutan Suara.
Decision Making By Vote.
Setuju Abstain Tidak Setuju
Agree Abstain Disagree
3.019.449.639 suara atau 5.134.600 suara atau 10.717.451 suara atau
99,4777438% dari seluruh 0,1691628% dari seluruh 0,3530934% dari seluruh
saham dengan hak suara yang saham dengan hak suara yang saham dengan hak suara yang
hadir dalam Rapat. hadir dalam Rapat. hadir dalam Rapat.
3,019,449,639 votes or 5,134,600 votes or 10,717,451 votes or
99.4777438% of the total 0.1691628% of the total 0.3530934% of the total
shares with legal voting rights shares with legal voting rights shares with legal voting rights
present at the Meeting. present at the Meeting. present at the Meeting.
Keputusan Rapat Memberikan pelimpahan kewenangan dan kuasa kepada Dewan Komisaris Perseroan untuk
Meeting Resolutions menetapkan Kantor Akuntan Publik (KAP) dalam melakukan pemeriksaan atas Laporan Keuangan
Perseroan untuk tahun buku yang berakhir pada 31 Desember 2024, berikut besaran nilai jasanya,
sesuai ketentuan dan peraturan yang berlaku, termasuk menunjuk KAP pengganti bilamana,
karena sebab apapun juga berdasarkan ketentuan pasar modal di Indonesia apabila KAP yang
ditunjuk tidak dapat melaksanakan tugasnya, dengan bahwa KAP tersebut terdaftar di Otoritas Jasa
Keuangan dengan terlebih dahulu berkoordinasi kepada Pemegang Saham Pengendali, dalam hal
ini PT Pertamina (Persero).
To grant authority and power to the Board of Commissioners of the Company to appoint a Public
Accounting Firm (KAP) for auditing the Company’s Financial Statements for the fiscal year ending on
31 December 2024, including the fees for their services, in compliance with applicable laws and
regulations. This also includes appointing a replacement KAP if, for any reason, the appointed KAP
is unable to perform their duties, provided that the KAP is registered with the Financial Services
Authority, and with prior coordination with the Controlling Shareholder, in this case, PT Pertamina
(Persero).
Tindak Lanjut/Realisasi Selesai/terlaksana melalui Surat Keputusan Dewan Komisaris No. 36/S/KOM-ATPI/VI/2024.
Follow-up/Realization Completed/realized through the Board of Commissioners’ Decree No. 36/S/KOM-ATPI/VI/2024.
Mata Acara 4
Agenda 4
Penetapan penghargaan atas kinerja (tantiem) tahun 2023 kepada Direksi dan Dewan Komisaris serta penetapan remunerasi
tahun 2024 kepada Direksi, Dewan Komisaris, dan Dewan Pengawas Syariah (DPS).
Determination of tantiem for the 2023 financial year to the Board of Directors and the Board of Commissioners of the Company
and remuneration for the 2024 financial year for the Board of Directors, the Board of Commissioners, and the Sharia Supervisory
Board of the Company.
Jumlah Pemegang Saham Nihil.
yang Bertanya Nil.
Number of Inquiring
Shareholders
Pengambilan Keputusan Dengan Pemungutan Suara.
Decision Making By Vote.
Setuju Abstain Tidak Setuju
Agree Abstain Disagree
3.030.166.990 suara atau 5.134.600 suara atau 100 suara atau 0,0000033%
99,8308339% dari seluruh 0,1691628% dari seluruh dari seluruh saham dengan
saham dengan hak suara yang saham dengan hak suara yang hak suara yang hadir dalam
hadir dalam Rapat. hadir dalam Rapat. Rapat.
3,030,166,990 votes or 5,134,600 votes or 100 votes or 0.0000033%
99.8308339% of the total 0.1691628% of the total of the total shares with legal
shares with legal voting rights shares with legal voting rights voting rights present at the
present at the Meeting. present at the Meeting. Meeting.
Keputusan Rapat 1. Tantiem
Meeting Resolutions Memberikan kuasa dan wewenang kepada Dewan Komisaris Perseroan, dengan terlebih dahulu
mendapat persetujuan PT Pertamina (Persero) sebagai pemegang saham pengendali, untuk
menetapkan Penghargaan atas Kinerja (Tantiem/Insentif Kinerja/Insentif Khusus) bagi anggota
Direksi dan Dewan Komisaris Perseroan untuk tahun buku 2023.
Tantiem
Grants the power and authority to the Company’s Board of Commissioners, with prior approval
from PT Pertamina (Persero) as the controlling shareholder, to determine Performance Rewards
(Tantiem/Performance Incentives/Special Incentives) for members of the Company’s Board of
Directors and Board of Commissioners for the 2023 financial year.
2. Remunerasi
Memberikan kuasa dan wewenang kepada Dewan Komisaris Perseroan, dengan terlebih dahulu
mendapat persetujuan PT Pertamina (Persero) sebagai pemegang saham pengendali, untuk
menetapkan besarnya gaji/honorarium, tunjangan, dan fasilitas bagi anggota Direksi, Dewan
Komisaris, dan Dewan Pengawas Syariah (DPS) Perseroan untuk tahun buku 2024.
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Tata Kelola Perusahaan
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Perseroan wajib melaporkan secara tertulis kepada PT Pertamina (Persero) selaku pemegang
saham pengendali terkait implementasi dari penetapan penghargaan atas Kinerja (Tantiem/
Insentif Kinerja/Insentif Khusus) Tahun 2023 kepada Direksi dan Dewan Komisaris, serta
penetapan Remunerasi Tahun 2024 kepada Direksi, Dewan Komisaris, dan Dewan Pengawas
Syariah (DPS) selambat-lambatnya 3 (tiga) bulan setelah implementasi.
Remuneration
Grants the power and authority to the Company’s Board of Commissioners, with prior approval
from PT Pertamina (Persero) as the controlling shareholder, to determine the amount of salary/
honorarium, allowances, and facilities for members of the Board of Directors, the Board of
Commissioners, and the Sharia Supervisory Board (DPS) of the Company for the 2024 financial
year.
The Company is obliged to submit a written report to PT Pertamina (Persero) as the
controlling shareholder regarding the implementation of the 2023 Performance Rewards
(Tantiem/Performance Incentives/Special Incentives) to the Board of Directors and Board of
Commissioners, as well as the 2024 Remuneration determination for the Board of Directors,
Board of Commissioners, and the Sharia Supervisory Board (DPS) no later than 3 (three)
months after implementation.
Tindak Lanjut/Realisasi Selesai/terlaksana.
Follow-up/Realization Completed/realized.
Mata Acara 5
Agenda 5
Persetujuan laporan pertanggungjawaban realisasi penggunaan dana hasil Penawaran Umum.
Approval of the accountability report on the utilization of proceeds from the Initial Public Offering.
Jumlah Pemegang Saham Nihil.
yang Bertanya Nil.
Number of Inquiring
Shareholders
Pengambilan Keputusan Dengan Pemungutan Suara.
Decision Making By Vote.
Setuju Abstain Tidak Setuju
Agree Abstain Disagree
3.030.166.990 suara atau 5.134.600 suara atau 100 suara atau 0,0000033%
99,8308339% dari seluruh 0,1691628% dari seluruh dari seluruh saham dengan
saham dengan hak suara yang saham dengan hak suara yang hak suara yang hadir dalam
hadir dalam Rapat. hadir dalam Rapat. Rapat.
3,030,166,990 votes or 5,134,600 votes or 100 votes or 0.0000033%
99.8308339% of the total 0.1691628% of the total of the total shares with legal
shares with legal voting rights shares with legal voting rights voting rights present at the
present at the Meeting. present at the Meeting. Meeting.
Keputusan Rapat Menyetujui Laporan Pertanggungjawaban Realisasi Penggunaan Dana Hasil Penawaran Umum:
Meeting Resolutions • Seluruh dana yang telah diperoleh sebesar Rp684.444.530.000,-
• Jumlah biaya yang telah dikeluarkan dalam rangka pelaksanaan penawaran umum sebesar
Rp25.742.358.837,-
• Dana yang telah direalisasikan dan peruntukannya sebesar Rp586.091.519.814,10.
Dana yang masih tersisa Rp72.610.651.348,90 dan alasan dana tersebut belum terealisasi
dikarenakan semua kegiatan yang tercantum dalam prospektus dilakukan secara bertahap.
Perseroan akan merealisasikan sisa dana hasil Penawaran Umum Perdana Saham sebesar
Rp72.610.651.348,90 di tahun 2024 atau tahun berikutnya dengan tetap memperhatikan
peraturan perundang-undangan yang berlaku dan prinsip GCG.
Approved the Accountability Report of the Realization of the Use of Proceeds from the Public
Offering:
• The total of proceeds obtained amounted to IDR684,444,530,000,-
• The total emission cost amounted to IDR25,742,358,837,-
• The realization of the use of proceeds that have been used amounted to
IDR586,091,519,814.10.
The remaining funds amounted to IDR72,610,651,348.90, and the reason it has not been realized
is that all activities mentioned in the prospectus are carried out in stages.
The Company will realize the remaining funds from the Initial Public Offering of
IDR72,610,651,348.90 in 2024 or the following year while considering compliance with applicable
laws and regulations and GCG principles.
Tindak Lanjut/Realisasi Selesai/terlaksana.
Follow-up/Realization Completed/realized.
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Tata Kelola Perusahaan
212 Good Corporate Governance
Mata Acara 6
Agenda 6
Persetujuan perubahan susunan pengurus Perseroan.
Approval of the changes in the management composition of the Company.
Jumlah Pemegang Saham Nihil.
yang Bertanya Nil.
Number of Inquiring
Shareholders
Pengambilan Keputusan Dengan Pemungutan Suara.
Decision Making By Vote.
Setuju Abstain Tidak Setuju
Agree Abstain Disagree
2.993.279.604 suara atau 5.471.900 suara atau 36.550.186 suara atau
98,6155549% dari seluruh 0,1802753% dari seluruh 1,2041698% dari seluruh
saham dengan hak suara yang saham dengan hak suara yang saham dengan hak suara yang
hadir dalam Rapat. hadir dalam Rapat. hadir dalam Rapat.
2,993,279,604 votes or 5,471,900 votes or 36,550,186 votes or
98.6155549% of the total 0.1802753% of the total 1.2041698% of the total
shares with legal voting rights shares with legal voting rights shares with legal voting rights
present at the Meeting. present at the Meeting. present at the Meeting.
Keputusan Rapat 1. Pemberhentian dengan hormat Nyonya Dian Masyita terhitung sejak ditutupnya Rapat dengan
Meeting Resolutions ucapan terima kasih atas segala sumbangan, tenaga, dan pikiran yang diberikan selama
menjabat sebagai Presiden Komisaris merangkap Komisaris Independen.
2. Pengangkatan kembali Tuan Emil Hakim sebagai Direktur Keuangan & Layanan Korporat
terhitung sejak ditutupnya Rapat sampai dengan penutupan Rapat Umum Pemegang Saham
(RUPS) Tahunan ke-3 (ketiga) pada akhir 1 (satu) periode masa jabatan dimaksud dengan
memperhatikan ketentuan Anggaran Dasar Perseroan dan peraturan perundang-undangan yang
berlaku, namun demikian tidak mengurangi hak RUPS untuk memberhentikan anggota Direksi
tersebut sewaktu-waktu sebelum masa jabatannya berakhir.
3. Pengangkatan Tuan Abdul Ghofar sebagai Presiden Komisaris merangkap Komisaris
Independen terhitung efektif sejak tanggal ditetapkannya Hasil Penilaian Kemampuan dan
Kepatutan Otoritas Jasa Keuangan (OJK) dan berakhir pada penutupan RUPS Tahunan ke-3
(ketiga) pada akhir 1 (satu) periode masa jabatan dimaksud dengan memperhatikan ketentuan
Anggaran Dasar Perseroan dan peraturan perundang-undangan yang berlaku, namun demikian
tidak mengurangi hak RUPS untuk memberhentikan Anggota Komisaris tersebut sewaktu-waktu
sebelum masa jabatannya berakhir.
4. Bagi Anggota Dewan Komisaris dan Direksi yang diangkat sebagaimana angka 2 (dua) dan 3
(tiga) di atas yang masih menjabat pada jabatan lain yang dilarang oleh peraturan perundang-
undangan untuk dirangkap dengan jabatan anggota Dewan Komisaris dan Direksi, maka yang
bersangkutan harus mengundurkan diri atau diberhentikan dari jabatannya tersebut.
5. Dengan adanya pemberhentian dan pengangkatan Dewan Komisaris dan Direksi sebagaimana
dimaksud pada angka 1 (satu), 2 (dua), dan 3 (tiga) di atas maka susunan keanggotaan Dewan
Komisaris dan Direksi PT Asuransi Tugu Pratama Indonesia Tbk menjadi sebagai berikut:
Dewan Komisaris
Presiden Komisaris/Komisaris Independen: Abdul Ghofar*
Komisaris: Bagus Agung Rahadiansyah
Komisaris: Samuel Ramna
Komisaris Independen: Poerwo Tjahjono
Komisaris Independen: Tajudin Noor
*) Efektif sejak tanggal ditetapkannya Hasil Penilaian Kemampuan dan Kepatutan Otoritas Jasa
Keuangan (OJK)
Direksi
Presiden Direktur: Tatang Nurhidayat
Direktur Keuangan & Layanan Korporat: Emil Hakim
Direktur Pemasaran Asuransi: Ery Widiatmoko
Direktur Teknik: Sudarlin
Direktur Kepatuhan & Manajemen Risiko: Edi Yoga Prasetyo
Memberikan kuasa dengan hak substitusi kepada Direksi Perseroan untuk melakukan segala
tindakan yang diperlukan berkaitan dengan keputusan mata acara ini sesuai dengan peraturan
perundang-undangan yang berlaku, termasuk untuk menyatakan dalam Akta Notaris tersendiri dan
memberitahukan susunan Direksi dan Dewan Komisaris Perseroan kepada Kementerian Hukum
dan Hak Asasi Manusia Republik Indonesia.
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1. Honorably discharged Mrs. Dian Masyita as of the closing of the Meeting with appreciation for
all the contributions, energy, and thoughts given while serving as President Commissioner and
Independent Commissioner.
2. Re-appointed Mr. Emil Hakim as Finance & Corporate Services Director starting from
the closing of the Meeting until the closing of the 3rd (third) Annual General Meeting of
Shareholders (GMS) at the end of 1 (one) period term of office referred with due observance of
the Company’s Articles of Association and applicable laws and regulations, however, does not
reduce the right of the GMS to dismiss members of the Board of Directors at any time before
their term of office ends.
3. Appointed Mr. Abdul Ghofar as President Commissioner and concurrently Independent
Commissioner effective from the date of the Financial Services Authority (OJK) Fit and
Proper Test Results and until the closing of the 3rd (third) Annual GMS at the end of 1 (one)
period term of office with due observance of the Company’s Articles of Association and
applicable laws and regulations, however, does not reduce the right of the GMS to dismiss the
Commissioner at any time before their term of office ends.
4. For the appointed members of the Board of Commissioners and the Board of Directors as
mentioned above in point 2 (two) and 3 (three), members of the Board of Commissioners, and
members of the Board of Directors who are still serving in other positions that are prohibited
by laws and regulations to be held concurrently with the positions of members of the Board of
Commissioners and the Board of Directors then those concerned must resign or be dismissed
from that position.
5. With the dismissal and appointment of the Board of Commissioners and the Board of Directors
as mentioned above in point 1 (one), 2 (two), and 3 (three), the composition of the membership
of the Board of Commissioners and the Board of Directors of PT Asuransi Tugu Pratama
Indonesia Tbk. is as follows:
Board of Commissioners
President Commissioner/Independent Commissioner: Abdul Ghofar*
Commissioner: Bagus Agung Rahadiansyah
Commissioner: Samuel Ramna
Independent Commissioner: Poerwo Tjahjono
Independent Commissioner: Tajudin Noor
*) Waiting for the fit and proper test result from the Financial Services Authority (OJK).
Board of Directors
President Director: Tatang Nurhidayat
Finance & Corporate Services Director: Emil Hakim
Insurance Marketing Director: Ery Widiatmoko
Technical Director: Sudarlin
Director of Compliance & Risk Management: Edi Yoga Prasetyo
Granting authority with the right of substitution to the Company’s Board of Directors to take
all necessary actions related to this agenda decision in accordance with applicable laws and
regulations, including formalizing it in a separate Notarial Deed and notifying the composition of
the Company’s Board of Directors and Board of Commissioners to the Ministry of Law and Human
Rights of the Republic of Indonesia.
Tindak Lanjut/Realisasi Selesai/terlaksana.
Follow-up/Realization
Sdr. Abdul Ghofar dinyatakan memenuhi persyaratan untuk menjadi Presiden Komisaris
merangkap Komisaris Independen Perseroan oleh OJK pada tanggal 3 Desember 2024, sehingga
pengangkatan Sdr. Abdul Ghofar sebagai Presiden Komisaris merangkap Komisaris Independen
terhitung efektif sejak 3 Desember 2024, yang dituangkan dalam Akta Pernyataan Keputusan
Rapat No. 81 tanggal 20 Desember 2024, dibuat di hadapan notaris Mala Mukti S.H., LL.M.
Completed/realized.
Mr. Abdul Ghofar has been declared to meet the requirements to become the President of the
Board of Commissioners concurrently serving as an Independent Commissioner of the Company
by the OJK on 3 December, 2024. Consequently, his appointment as President Commissioner cum
Independent Commissioner became effective as of 3 December 2024, as recorded in the Notarial
Deed of Meeting Decision No. 81 dated 20 December 2024, executed in the presence of Notary
Mala Mukti S.H., LL.M.
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214 Good Corporate Governance
Informasi tentang Pelaksanaan RUPSLB di Tahun 2025
Information on EGMS Implementation in 2025
Sepanjang tahun 2025, Perseroan telah menyelenggarakan Throughout 2025, the Company convened 1 (one)
1 (satu) kali Rapat Umum Pemegang Saham Luar Biasa Extraordinary General Meeting of Shareholders (EGMS)
(RUPSLB) pada tanggal 17 September 2025. RUPSLB on 17 September 2025. The EGMS was held in a hybrid
tersebut diselenggarakan secara fisik maupun daring format, both physically and online, and was attended by
(hybrid) dan dihadiri oleh para pemegang saham, Dewan shareholders, the Board of Commissioners, the Board of
Komisaris, Direksi, serta perwakilan dari lembaga dan Directors, as well as representatives of capital market
profesi penunjang pasar modal. supporting institutions and professions.
Pelaksanaan RUPSLB dilakukan dengan senantiasa The EGMS was conducted in full compliance with the
memenuhi seluruh prosedur yang telah ditetapkan, prescribed procedures, including the stages of notification,
termasuk melalui tahapan pemberitahuan, pengumuman, announcement, and invitation to shareholders in
dan pemanggilan kepada pemegang saham sesuai dengan accordance with prevailing laws and regulations, with the
ketentuan peraturan perundang-undangan yang berlaku, details as follows:
dengan rincian sebagai berikut:
Pengumuman
Pengumuman kepada Pemanggilan Ringkasan Risalah
Pemberitahuan
Pemegang Saham Pemegang Saham Pelaksanaan RUPSLB
kepada OJK
Announcement to Invitation to Implementation Announcement of
Notification to OJK
the Shareholders the Shareholders the Minutes Summary
of EGMS
4 Agustus 2025 11 Agustus 2025 Pemanggilan RUPSLB: 17 September 2025 19 September 2025
4 August 2025 11 August 2025 26 Agustus 2025 17 September 2025 19 September 2025
EGMS Call:
26 August 2025
Kehadiran Pemegang Saham dalam RUPSLB
Attendance of Shareholders in the EGMS
Keikutsertaan pemegang saham dalam Rapat Umum Shareholder participation in the 2025 Extraordinary General
Pemegang Saham Luar Biasa 2025 dilakukan melalui Meeting of Shareholders (EGMS) was facilitated through the
mekanisme sebagai berikut: following mechanisms:
1. Menghadiri Rapat secara fisik; 1. Attending the Meeting physically;
2. Menghadiri Rapat secara elektronik melalui aplikasi 2. Attending the Meeting electronically via the eASY.KSEI
eASY.KSEI; atau application; or
3. Memberikan kuasa kepada pihak lain, baik secara 3. Granting a proxy to another party, either electronically
elektronik melalui aplikasi eASY.KSEI maupun secara through the eASY.KSEI application or in written form.
tertulis.
Mekanisme tersebut memberikan fleksibilitas bagi These mechanisms provide flexibility for shareholders to
pemegang saham untuk tetap berpartisipasi aktif dalam remain actively involved in the Company’s decision-making
pengambilan keputusan Perseroan, sekaligus memastikan process, while ensuring that the EGMS is conducted
pelaksanaan RUPSLB berjalan efektif, transparan, dan effectively, transparently, and in compliance with applicable
sesuai dengan ketentuan yang berlaku. regulations.
Mekanisme Pengambilan Keputusan
Decision-Making Mechanism
Mekanisme pengambilan keputusan dalam Rapat The decision-making mechanism in the Extraordinary
Umum Pemegang Saham Luar Biasa dilakukan melalui General Meeting of Shareholders is conducted through
musyawarah untuk mufakat. Apabila musyawarah tidak deliberation to reach consensus. Should consensus not
mencapai kesepakatan, maka keputusan diambil melalui be achieved, resolutions shall be adopted through a voting
mekanisme pemungutan suara sesuai dengan ketentuan process in accordance with applicable regulations.
yang berlaku.
Pendekatan ini mencerminkan komitmen Perseroan untuk This approach reflects the Company’s commitment to
mengedepankan prinsip kebersamaan dan keterbukaan upholding the principles of inclusiveness and transparency
dalam setiap proses pengambilan keputusan strategis. in all strategic decision-making processes.
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Tata Kelola Perusahaan
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Keterlibatan Pihak Independen dalam Penghitungan Suara
Involvement of Independent Parties in the Vote Counting
Dalam pelaksanaan RUPSLB, Perseroan menunjuk pihak In conducting the EGMS, the Company appointed
independen guna memastikan objektivitas dan akurasi independent parties to ensure objectivity and accuracy in
dalam perhitungan kuorum kehadiran serta pelaksanaan calculating the meeting quorum and conducting the voting
pemungutan suara. Pihak independen yang ditunjuk process. The independent parties appointed were Notary
tersebut adalah Notaris Mala Mukti, S.H., LL.M, dan Biro Mala Mukti, S.H., LL.M, and the Share Registrar, PT Datindo
Administrasi Efek selaku Registrar Saham, PT Datindo Entrycom.
Entrycom.
Penunjukan pihak independen ini merupakan bagian The appointment of independent parties reflects the
dari komitmen Perseroan untuk menjamin integritas, Company’s commitment to safeguarding the integrity,
transparansi, dan kredibilitas seluruh proses transparency, and credibility of the entire AGM process in
penyelenggaraan RUPS sesuai dengan prinsip Good line with the principles of Good Corporate Governance.
Corporate Governance.
Keputusan RUPSLB
Resolutions of EGMS
Keputusan RUPSLB 2025 dituangkan dalam Berita Acara The resolutions of the 2025 EGMS are documented in
RUPST PT Asuransi Tugu Pratama Indonesia Tbk No. 182/ the Minutes of the AGM of PT Asuransi Tugu Pratama
Srt/IX/2025 tanggal 17 September 2025, yang dibuat Indonesia Tbk No. 182/Srt/IX/2025 dated 17 September
di hadapan Notaris Mala Mukti, S.H., LL.M. Berita acara 2025, drawn up before Notary Mala Mukti, S.H.,
tersebut menjadi dokumen resmi yang memuat seluruh LL.M. These minutes serve as the official record of all
hasil keputusan Rapat Umum Pemegang Saham Luar resolutions adopted at the Extraordinary General Meeting
Biasa, serta menjadi dasar hukum bagi Perseroan dalam of Shareholders and constitute the legal basis for the
menindaklanjuti setiap keputusan yang telah disetujui oleh Company in implementing each resolution approved by the
para pemegang saham. shareholders.
Mata Acara 1
Agenda 1
Persetujuan Pemberhentian dengan Hormat Anggota Dewan Komisaris Perseroan.
Approval of the Honorable Dismissal of a Member of the Company’s Board of Commissioners.
Jumlah Pemegang Saham Pada mata acara Pertama Rapat, seorang pemegang saham dengan kepemilikan 300 (tiga ratus)
yang Bertanya saham mengajukan pertanyaan melalui aplikasi eASY.KSEI terkait alasan pengunduran diri salah
Number of Inquiring satu anggota Komisaris serta konfirmasi atas pengisian posisi lowong.
Shareholders
Pertanyaan tersebut telah dijawab oleh Presiden Direktur Perseroan dengan penjelasan bahwa
pengunduran diri bersifat pribadi dan belum terdapat pengangkatan pengganti.
In the First Agenda Item of the Meeting, a shareholder holding 300 (three hundred) shares
submitted a question through the eASY.KSEI application regarding the reason for the resignation of
one of the Commissioners and the confirmation of the filling of the vacant position.
The question was answered by the President Director of the Company, explaining that the
resignation was of a personal nature and no replacement has been appointed to date.
Pengambilan Keputusan Dengan Pemungutan Suara.
Decision Making By Vote.
Setuju Abstain Tidak Setuju
Agree Abstain Disagree
2.325.348.787 suara atau 827.200 suara atau 9.898.551 suara atau
99,5761241% dari seluruh 0,0354224% dari seluruh 0,4238759% dari seluruh
saham dengan hak suara yang saham dengan hak suara yang saham dengan hak suara yang
hadir dalam Rapat. hadir dalam Rapat. hadir dalam Rapat.
2,325,348,787 votes or 827,200 votes or 9,898,551 votes or
99.5761241% of the total 0.0354224% of the total 0.4238759% of the total
shares with legal voting rights shares with legal voting rights shares with legal voting rights
present at the Meeting. present at the Meeting. present at the Meeting.
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Tata Kelola Perusahaan
216 Good Corporate Governance
Keputusan Rapat 1. Menyetujui untuk memberhentikan dengan hormat Sdr. Samuel Lie (Samuel Ramna) sebagai
Meeting Resolutions Komisaris Perseroan sesuai dengan Surat Pengunduran Diri yang bersangkutan, terhitung sejak
ditutupnya Rapat ini, dengan ucapan terima kasih atas segala sumbangan tenaga dan pikiran
yang diberikan selama menjabat sebagai Komisaris Perseroan.
Dengan demikian, susunan Dewan Komisaris Perseroan menjadi sebagai berikut:
Presiden Komisaris/Komisaris Independen : Tuan Abdul Ghofar
Komisaris : Tuan Bagus Agung Rahadiansyah
Komisaris : Lowong
Komisaris Independen : Tuan Poerwo Tjahjono
Komisaris Independen : Tuan Tajudin Noor
Approved to honorably dismiss Mr. Samuel Lie (Samuel Ramna) as Commissioner of the
Company in accordance with the Letter of Resignation effective as of the closing of this
Meeting, with gratitude for all contributions of energy and thoughts given during his term as
Commissioner of the Company.
Therefore, the composition of the Company’s Board of Commissioners is as follows:
President Commissioner/Independent Commissioner : Mr. Abdul Ghofar
Commissioner : Mr. Bagus Agung Rahadiansyah
Commissioner : Vacant
Independent Commissioner : Mr. Poerwo Tjahjono
Independent Commissioner : Mr. Tajudin Noor
2. Menyetujui untuk memberikan wewenang dan kuasa dengan hak substitusi kepada Direksi
Perseroan baik sendiri-sendiri maupun bersama-sama untuk melakukan segala tindakan
sehubungan dengan keputusan Rapat, termasuk namun tidak terbatas pada membuat serta
menandatangani segala akta, dokumen, dan surat kepada pihak yang berwenang maupun
untuk menghadap Notaris.
Approved to grant authority and power with the right of substitution to the Company’s Directors,
either individually or jointly, to carry out all actions related to the decisions of the Meeting,
including but not limited to creating and signing all deeds, documents and letters to the
authorized parties or to stand before a Notary.
Tindak Lanjut/Realisasi Selesai/terlaksana.
Follow-up/Realization Completed/realized.
1
3.B
Dewan Komisaris
Board of Commissioners
Dalam menjalankan Perusahaan, Direksi Tugu Insurance In running the Company, the Board of Directors of Tugu
diawasi oleh Dewan Komisaris, yang juga memberikan Insurance is supervised by the Board of Commissioners,
nasihat terkait kebijakan. Dewan Komisaris bertanggung which also provides advice on policies. The Board of
jawab kepada Rapat Umum Pemegang Saham (RUPS), yang Commissioners is accountable to the General Meeting
mencerminkan akuntabilitas mereka dalam mengawasi of Shareholders (GMS), reflecting their accountability
pengelolaan Perusahaan. Akuntabilitas ini menegaskan in overseeing the management of the Company. This
komitmen untuk menerapkan prinsip-prinsip tata kelola accountability affirms the commitment to apply governance
sebagai bagian dari upaya menjaga dan meningkatkan principles as part of efforts to maintain and improve the
kerangka tata kelola Perusahaan. Company’s governance framework.
Ketentuan Masa Jabatan Dewan Komisaris
Provisions for the Term of Office of the Board of Commissioners
Anggota Dewan Komisaris diangkat dan diberhentikan oleh Members of the Board of Commissioners are appointed
Rapat Umum Pemegang Saham (RUPS) sesuai dengan and dismissed by the General Meeting of Shareholders
peraturan dan ketentuan yang berlaku serta harus lulus uji (GMS) in accordance with applicable regulations and must
kelayakan dan kepatutan yang ditetapkan oleh OJK. Masa pass the fit and proper test set by the OJK. The term of
jabatan anggota Dewan Komisaris dimulai pada tanggal office for members of the Board of Commissioners begins
yang ditentukan dalam RUPS serta diangkat dan berakhir on the date specified in the GMS and ends at the closure
pada penutupan RUPS Tahunan ketiga setelah tanggal of the third Annual GMS following the date of appointment,
pengangkatan, kecuali ditentukan lain dalam RUPS. Setelah unless otherwise specified in the GMS. After the term
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masa jabatan berakhir, anggota Dewan Komisaris dapat ends, members of the Board of Commissioners may be
diangkat kembali berdasarkan keputusan RUPS. Masa reappointed based on the decision of the GMS. The term of
jabatan anggota Dewan Komisaris dapat dihentikan apabila: office of members of the Board of Commissioners can be
terminated if:
1. Mengundurkan diri; 1. They resign;
2. Tidak memenuhi persyaratan hukum yang berlaku; 2. They no longer meet the applicable legal requirements;
3. Meninggal dunia; 3. They pass away;
4. Diberhentikan berdasarkan keputusan RUPS. 4. They are dismissed based on the decision of the GMS.
Komposisi Dewan Komisaris Tahun 2025
The Board of Commissioners Composition in 2025
Pada tahun 2025, Perusahaan mengalami perubahan In 2025, the Company underwent a change in the
dalam komposisi Dewan Komisaris berdasarkan Keputusan composition of the Board of Commissioners, as determined
Rapat Umum Pemegang Saham RUPS Luar Biasa (RUPSLB) by the Extraordinary General Meeting Shareholders (EGMS)
pada tanggal 17 September 2025. Berdasarkan perubahan Resolution on 17 September 2025. Following these
tersebut, komposisi Dewan Komisaris Perusahaan terdiri changes, the Board of Commissioners now consists of
dari 1 (satu) Presiden Komisaris yang juga menjabat 1 (one) President Commissioner who also serves as an
sebagai Komisaris Independen, dan 3 (tiga) Anggota Dewan Independent Commissioner, and 3 (three) Commissioners,
Komisaris, yang 2 (dua) di antaranya adalah Komisaris 2 (two) of whom are Independent Commissioners. Detailed
Independen. Informasi lengkap tentang perubahan information on the changes in the composition of Tugu
komposisi Dewan Komisaris Tugu Insurance sepanjang Insurance’s Board of Commissioners throughout 2025 can
tahun 2025 dapat dilihat dalam Bab Profil Perusahaan pada be found in the Company Profile Chapter of this Annual
Laporan Tahunan ini. Report.
Berdasarkan komposisi ini, Perusahaan telah memenuhi Based on this composition, the Company has complied with
ketentuan dalam Board Manual dan Peraturan OJK No. 73/ the provisions of the Board Manual and OJK Regulation No.
POJK.05/2016 tentang Good Corporate Governance untuk 73/POJK.05/2016 concerning Good Corporate Governance
Perusahaan Asuransi (“POJK No. 73”), yang mengatur for Insurance Companies (“POJK No. 73”), which stipulates
bahwa Dewan Komisaris Perusahaan Asuransi harus terdiri that the Board of Commissioners of an Insurance Company
dari sekurang-kurangnya 3 (tiga) anggota. Seluruh anggota must consist of at least 3 (three) members. All members of
Dewan Komisaris Tugu Insurance adalah Warga Negara the Tugu Insurance Board of Commissioners are Indonesian
Indonesia dan berdomisili di Indonesia, sebagaimana diatur citizens and domiciled in Indonesia, as outlined in Article
dalam Pasal 19 ayat (5) POJK No. 73. 19 paragraph (5) of POJK No. 73.
Komposisi ini sesuai dengan Board Manual dan memenuhi This composition adheres to the Board Manual and
ketentuan Peraturan OJK No. 73/POJK.05/2016 tentang meets the requirements of OJK Regulation No. 73/
Good Corporate Governance untuk Perusahaan Asuransi POJK.05/2016 concerning Good Corporate Governance for
(“POJK No. 73”), yang mengatur bahwa Dewan Komisaris Insurance Companies (“POJK No. 73”), which stipulates
Perusahaan Asuransi harus terdiri dari sekurang-kurangnya that the Board of Commissioners of an Insurance
2 (dua) anggota, dengan jumlah Komisaris Independen Company must consist of at least 2 (two) members,
minimal 30% (tiga puluh persen) dari total anggota Dewan with the number of Independent Commissioners being
Komisaris; dan 1 (satu) anggota Dewan Komisaris diangkat at least 30% (thirty percent) of the total members of the
sebagai Presiden Komisaris. Board of Commissioners; and 1 (one) member of the
Board of Commissioners is appointed as the President
Commissioner.
Adapun komposisi Dewan Komisaris Tugu Insurance per 31 The composition of the Tugu Insurance Board of
Desember 2025 adalah sebagai berikut: Commissioners as of 31 December 2025 is as follows:
Nama Jabatan
Name Position
Abdul Ghofar Presiden Komisaris & Komisaris Independen
President Commissioner & Independent Commissioner
Bagus Agung Rahadiansyah Komisaris
Commissioner
Poerwo Tjahjono Komisaris Independen
Independent Commissioner
Tajudin Noor Komisaris Independen
Independent Commissioner
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Buku Panduan Kerja Dewan Komisaris (Board Manual)
The Board of Commissioners’ Work Guidelines (Board Manual)
Dewan Komisaris telah menetapkan Pedoman Kerja Dewan The Board of Commissioners has established the Board of
Komisaris sebagai acuan untuk melaksanakan tugas dan Commissioners’ Work Guidelines to serve as a framework
tanggung jawab pengawasannya. Pedoman ini merupakan for fulfilling its supervisory duties and responsibilities.
bagian dari Buku Pedoman Dewan Komisaris yang These guidelines are part of the Board Manual, which was
disetujui oleh Dewan Komisaris dan Direksi pada tanggal approved by both the Board of Commissioners and the
1 Desember 2014, dan diubah pada tanggal 31 Desember Board of Directors on 1 December 2014, and amended
2021. Buku Pedoman Dewan Komisaris merupakan bagian on 31 December 2021. The Board Manual is an integral
yang tidak terpisahkan dari Anggaran Dasar Perusahaan component of the Company’s Articles of Association and its
dan Struktur Soft Corporate Governance Perusahaan. Corporate Governance Soft Structure.
Buku Pedoman Dewan Komisaris mengatur hubungan The Board Manual governs the working relationship between
kerja antara Dewan Komisaris dan Direksi sesuai dengan the Board of Commissioners and the Board of Directors, in
ketentuan yang tercantum dalam Anggaran Dasar accordance with the provisions outlined in the Company’s
Perusahaan, hasil Rapat Umum Pemegang Saham (RUPS), Articles of Association, the decisions of the General
dan/atau ketentuan peraturan perundang-undangan yang Meeting of Shareholders (GMS), and the applicable laws
berlaku. Beberapa hal yang diatur dalam Buku Pedoman and regulations. Specific matters addressed in the Board
Dewan Komisaris antara lain: Manual regarding the Board of Commissioners include, but
are not limited to:
1. Persyaratan dan jabatan rangkap jabatan Dewan 1. Requirements and Concurrent Positions of the Board of
Komisaris; Commissioners;
2. Komposisi Dewan Komisaris; 2. Composition of the Board of Commissioners;
3. Masa jabatan, pengangkatan, dan pemberhentian 3. Term of Office, Appointment, and Dismissal of the Board
Dewan Komisaris; of Commissioners;
4. Tugas, wewenang, dan kewajiban Dewan Komisaris; 4. Duties, Authorities, and Responsibilities of the Board of
Commissioners;
5. Rapat Dewan Komisaris; 5. Board of Commissioners Meetings;
6. Waktu kerja Dewan Komisaris; 6. Working Hours of the Board of Commissioners;
7. Komunikasi Dewan Komisaris; 7. Communication of the Board of Commissioners;
8. Dewan Komisaris dalam RUPS; 8. Board of Commissioners in the General Meeting of
Shareholders (GMS);
9. Fungsi pendukung; dan 9. Supporting Functions; and
10. Pelaporan dan pertanggungjawaban Dewan Komisaris. 10. Reporting and Accountability of the Board of
Commissioners
Tugas, Wewenang, dan Kewajiban Dewan Komisaris
Duties, Authorities, and Obligations of the Board of Commissioners
Tugas Utama Dewan Komisaris The Board of Commissioners’ Main Duties
Dewan Komisaris memiliki tugas utama untuk mengawasi The primary responsibility of the Board of Commissioners
dan memberikan nasihat kepada manajemen Perusahaan is to oversee and provide guidance to the Company’s
yang dijalankan oleh Direksi. Selain itu, Dewan Komisaris management, which is carried out by the Board of Directors.
juga bertanggung jawab untuk mengawasi kebijakan terkait Additionally, the Board of Commissioners is responsible
penyusunan dan pelaksanaan tata kelola perusahaan di for supervising the policies related to the development
Perusahaan. Dewan Komisaris memantau dan memastikan and implementation of corporate governance within the
bahwa praktik tata kelola perusahaan telah diterapkan Company. The Board of Commissioners monitors and
secara efektif dan berkelanjutan. ensures that corporate governance practices are effectively
and continuously implemented.
Tanggung Jawab dan Wewenang Dewan Komisaris The Board of Commissioners’ Authority and Responsibilities
Dewan Komisaris, baik secara bersama-sama dengan The Board of Commissioners, either collectively with other
anggota lain atau secara individu, memiliki kewenangan members or individually, has the following authorities at any
berikut setiap saat: time:
1. Memeriksa buku, dokumen, kas, dan surat berharga 1. Inspect the Company’s books, documents, cash, and
lainnya, serta aset Perusahaan untuk tujuan verifikasi; other securities, as well as the Company’s assets for
verification purposes;
2. Mengakses tempat, bangunan, dan kantor yang 2. Access the premises, buildings, and offices used by the
digunakan oleh Perusahaan; Company;
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3. Meninjau kebijakan dan tindakan yang telah dan akan 3. Review all policies and actions that have been or will be
dilakukan oleh Direksi; undertaken by the Board of Directors;
4. Memberikan arahan kepada Direksi mengenai 4. Provide guidance to the Board of Directors on the
pelaksanaan rencana dan kebijakan Perusahaan; implementation of the Company’s plans and policies;
5. Meminta Direksi dan/atau pejabat lainnya, dengan 5. Request the Board of Directors and/or other officials,
persetujuan Direksi, untuk menghadiri rapat Dewan with the Board of Directors’ approval, to attend Board of
Komisaris; Commissioners’ meetings;
6. Meneliti, menganalisis, dan menandatangani Rencana 6. Review, analyze, and sign the Company’s Long-Term Plan
Jangka Panjang dan Rencana Kerja serta Anggaran and Work Plan and Budget prepared by the Board of
(RKAP) Perusahaan yang disusun oleh Direksi, sesuai Directors, in accordance with the Company’s Articles of
dengan ketentuan Anggaran Dasar Perusahaan; Association;
7. Memberikan nasihat kepada Direksi dalam 7. Offer advice to the Board of Directors in managing the
melaksanakan pengelolaan Perusahaan; Company;
8. Menunjuk dan memberhentikan Sekretaris Dewan 8. Appoint and dismiss the Secretary of the Board of
Komisaris; Commissioners;
9. Memberhentikan sementara anggota Direksi sesuai 9. Temporarily dismiss members of the Board of Directors,
dengan ketentuan Anggaran Dasar Perusahaan; in line with the provisions of the Company’s Articles of
Association;
10. Bekerja sama dengan ahli untuk hal-hal tertentu dan 10. Collaborate with experts on specific matters for a
dalam jangka waktu tertentu dengan biaya ditanggung designated period, at the Company’s expense, if
oleh Perusahaan, jika dianggap perlu; deemed necessary;
11. Melakukan pengelolaan Perusahaan dalam kondisi 11. Manage the Company in specific circumstances and
tertentu dan untuk jangka waktu tertentu, sesuai for a limited period, as stipulated in the Articles of
dengan ketentuan Anggaran Dasar dan peraturan Association and applicable laws and regulations;
perundang-undangan yang berlaku;
12. Menghadiri Rapat Direksi dan memberikan pandangan 12. Attend Board of Directors’ meetings and provide
mengenai hal-hal yang dibahas; insights on the matters discussed;
13. Melaksanakan kewenangan pengawasan lainnya 13. Exercise other supervisory powers as long as they do
sepanjang tidak bertentangan dengan peraturan not conflict with the laws, Articles of Association, and/or
perundang-undangan, Anggaran Dasar, dan/atau General Meeting of Shareholders’ resolutions;
keputusan Rapat Umum Pemegang Saham;
14. Mengikuti perkembangan kegiatan Perusahaan dan 14. Monitor the development of the Company’s activities
memberikan pendapat serta saran kepada Rapat Umum and provide opinions and recommendations to the
Pemegang Saham; General Meeting of Shareholders;
15. Segera melaporkan kepada Rapat Umum Pemegang 15. Report immediately to the General Meeting of
Saham jika ada tanda-tanda penurunan kinerja Shareholders if there are signs of a decline in the
Perusahaan atau peristiwa penting lainnya yang perlu Company’s performance or other critical events that
diketahui oleh Rapat Umum Pemegang Saham; need to be brought to the shareholders’ attention;
16. Meneliti dan menganalisis laporan berkala dan tahunan 16. Review and analyze periodic and annual reports
yang disusun oleh Direksi serta menandatangani prepared by the Board of Directors and sign the Annual
Laporan Tahunan; Report;
17. Memberikan penjelasan, pendapat, dan saran kepada 17. Provide explanations, opinions, and suggestions on the
Rapat Umum Pemegang Saham mengenai Laporan Annual Report to the General Meeting of Shareholders,
Tahunan, jika diminta; if requested;
18. Menyusun program kerja tahunan untuk dimasukkan 18. Prepare annual work programs to be included in the
dalam RKAP; RKAP;
19. Mengusulkan Akuntan Publik untuk mengaudit laporan 19. Propose a Public Accountant to audit the annual
keuangan tahunan pada Rapat Umum Pemegang financial statements at the General Meeting of
Saham; Shareholders;
20. Melaksanakan kewenangan pengawasan dan pemberian 20. Perform other supervisory and advisory duties, as
nasihat lainnya, sepanjang tidak bertentangan dengan long as they do not conflict with the laws, Articles of
peraturan perundang-undangan, Anggaran Dasar, dan/ Association, and/or resolutions of the General Meeting
atau keputusan Rapat Umum Pemegang Saham. of Shareholders.
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Kewajiban Dewan Komisaris The Board of Commissioners’ Obligations
1. Dalam melaksanakan tugasnya, setiap anggota Dewan 1. In carrying out their duties, each member of the Board
Komisaris harus: of Commissioners must:
a. Mematuhi Anggaran Dasar, peraturan perundang- a. Adhere to the Articles of Association, laws,
undangan, serta prinsip-prinsip profesionalisme, and regulations, as well as the principles
efisiensi, transparansi, independensi, akuntabilitas, of professionalism, efficiency, transparency,
tanggung jawab, dan keadilan; independence, accountability, responsibility, and
fairness;
b. Bertindak dengan itikad baik, kehati-hatian, b. Act with good faith, prudence, and responsibility
dan tanggung jawab dalam menjalankan tugas in supervising and advising the Board of Directors
pengawasan dan pemberian nasihat kepada Direksi for the benefit of the Company, in line with the
untuk kepentingan Perusahaan dan sesuai dengan Company’s goals and objectives;
tujuan dan sasaran Perusahaan;
2. Membuat Risalah Rapat Dewan Komisaris dan 2. Record Minutes of the Board of Commissioners’
menyimpan salinannya; Meetings and retain copies;
3. Melaporkan kepada Perusahaan terkait kepemilikan 3. Report to the Company their own share ownership
saham mereka dan/atau saham keluarga mereka di and/or that of their family in the Company and other
Perusahaan dan perusahaan lain; companies;
4. Memberikan laporan terkait tugas pengawasan yang 4. Provide a report on the supervisory duties carried out
telah dilaksanakan pada tahun buku sebelumnya in the previous fiscal year to the General Meeting of
kepada Rapat Umum Pemegang Saham (RUPS); Shareholders (GMS);
5. Dalam kondisi tertentu, Dewan Komisaris harus 5. Under certain conditions, the Board of Commissioners
mengadakan RUPS Tahunan dan RUPS lainnya sesuai must convene an Annual GMS and other GMS in
dengan kewenangannya yang diatur dalam peraturan accordance with their authority as outlined in the
perundang-undangan dan Anggaran Dasar; legislation and the Articles of Association;
6. Untuk mendukung efektivitas pelaksanaan tugas dan 6. To support the effective execution of their duties and
tanggung jawabnya, Dewan Komisaris harus membentuk responsibilities, the Board of Commissioners must
Komite sesuai dengan peraturan perundang-undangan establish Committees in compliance with applicable
yang berlaku dan dapat membentuk Komite lain sesuai laws and regulations and may form other Committees
dengan kebutuhan Perusahaan; as needed by the Company;
7. Mengevaluasi kinerja komite-komite yang mendukung 7. Evaluate the performance of the committees that assist
pelaksanaan tugas dan tanggung jawab mereka di akhir in the execution of their duties and responsibilities at
tahun buku; the end of the fiscal year;
8. Dewan Komisaris bersama Direksi diwajibkan untuk 8. The Board of Commissioners, together with the Board of
menyusun: Directors, is required to establish:
a. Pedoman yang mengikat setiap anggota Dewan a. Guidelines that bind all members of the Board
Komisaris dan Direksi, sesuai dengan ketentuan of Commissioners and Directors, in line with the
peraturan perundang-undangan yang berlaku; provisions of applicable laws and regulations;
b. Kode Etik yang berlaku bagi seluruh anggota Dewan b. A Code of Conduct that applies to all members of
Komisaris, Direksi, karyawan, serta mendukung the Board of Commissioners, Directors, employees,
organ-organ pendukung Perusahaan sesuai dengan and supports the Company’s supporting organs in
peraturan perundang-undangan yang berlaku. accordance with applicable laws and regulations.
Rekomendasi Dewan Komisaris
The Board of Commissioners’ Recommendations
Pada tahun 2025, Dewan Komisaris melanjutkan perannya In 2025, the Board of Commissioners continued its role in
dalam mengawasi dan memberikan nasihat kepada supervising and providing advice to management to ensure
manajemen untuk memastikan Perusahaan dalam the Company in its operations always taking into account of
beroperasi selalu mempertimbangkan aspirasi pemangku its stakeholders’ aspiration. The Board’s recommendations
kepentingan. Rekomendasi Dewan berfokus pada kombinasi focused on a combination of strategic growth and
pertumbuhan strategis dan optimasi operasional, yang operational optimization, building upon the progress
dibangun atas kemajuan yang dicapai pada tahun 2023 dan achieved in 2023 and 2024. The key focus areas included:
2024. Area-area fokus utama mencakup:
1. Pencapaian target perusahaan dan Key Performance 1. Achievement of the Company’s targets and Key
Indicator (KPI), serta mengoptimalkan tingkat Risk- Performance Indicators (KPI), as well as optimization of
Based Capital (RBC) yang sehat dan memberikan imbal a healthy Risk-Based Capital (RBC) level, while delivering
hasil yang optimal bagi pemegang saham dengan tetap optimal returns to shareholders with due consideration
mempertimbangkan keberlanjutan jangka panjang; to long-term sustainability;
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2. Penguatan kontribusi anak perusahaan terhadap kinerja 2. Strengthening the contribution of subsidiaries to the
keseluruhan Perusahaan; overall performance of the Company;
3. Optimasi pengelolaan aset dan properti investasi di 3. Optimization of asset and investment property
grup korporasi; management across the corporate group;
4. Perbaikan kualitas underwriting dan penguatan retensi 4. Improvement of underwriting quality and strengthening
risiko; of risk retention;
5. Efisiensi biaya yang sehat dan berkelanjutan agar tetap 5. Maintaining healthy and sustainable cost efficiency;
terjaga;
6. Optimasi kinerja investasi dengan tetap mematuhi 6. Optimization of investment performance while adhering
kebijakan investasi dan batas toleransi risiko; to investment policies and risk tolerance limits;
7. Inovasi produk dan strategi penetrasi pasar diiringi 7. Product innovation and market penetration strategies
dengan kesiapan infrastruktur internal yang matang supported by well-prepared internal infrastructure,
termasuk kepatuhan terhadap regulasi agar peluncuran including regulatory compliance to ensure smooth
produk baru berjalan lancar; product launches;
8. Transformasi digital dan integrasi proses bisnis 8. Digital transformation and integration of business
didukung dengan keselarasan pengembangan sistem processes, supported by alignment in information
teknologi informasi (TI), penguatasn sistem Enterprise technology (IT) system development, strengthening
Resource Planning (ERP), dan kelengkapan Standard of Enterprise Resource Planning (ERP) systems, and
Operating Procedure (SOP); completeness of Standard Operating Procedures (SOP);
9. Integrasi manajemen risiko ke dalam proses 9. Integration of risk management into strategic decision-
pengambilan keputusan strategis, termasuk making processes, including evaluation of external risks
evaluasi risiko-risiko eksternal yang berdampak pada impacting business sustainability;
keberlangsungan bisnis;
10. Penerapan tata kelola perusahaan yang baik, 10. Implementation of good corporate governance, ensuring
memastikan kepatuhan terhadap hukum dan SOP compliance with laws and Company’s SOP in all
perusahaan dalam semua tindakan korporasi; corporate actions;
11. Peningkatan pengendalian internal, termasuk fokus 11. Enhancement of internal controls, including focus on
khusus pada pengelolaan kas dan piutang; cash and receivables management;
12. Peningkatan kompetensi sumber daya manusia untuk 12. Development of human capital competencies to support
mendukung talent mobility dan pertumbuhan di masa talent mobility and future growth;
depan;
13. Spin-off unit syariah sepenuhnya agar mematuhi 13. Full spin-off of the Sharia unit in compliance with
peraturan perundang-undangan yang berlaku dan applicable laws and regulations, while considering long-
memperhatikan aspek bisnis jangka panjang serta term business aspects as well as capital adequacy.
kecukupan permodalan. Aspek tata kelola, sumber daya Governance, human resources, operational systems,
manusia (SDM), sistem operasional dan keuangan perlu and financial aspects must be strengthened to support
diperkuat agar entitas hasil pemisahan dapat tumbuh the spun-off entity in becoming independent and
secara mandiri dan berkelanjutan; sustainable;
14. Penelahaan, pemberian tanggapan dan rekomendasi 14. Review, provision of responses and recommendations,
serta persetujuan Rencana Kerja dan Anggaran as well as approval of the Company’s Work Plan and
Perusahaan (RKAP), Rencana Jangka Panjang Budget (RKAP), Long-Term Corporate Plan (RJPP),
Perusahaan (RJPP) termasuk Rencana Bisnis dan including Business Plans and Sustainable Finance
Rencana Aksi Keuangan Berkelanjutan, serta Key Action Plans, as well as the Company’s Key Performance
Performance Indicator (KPI) Perusahaan; Indicators (KPI);
15. Evaluasi penerapan kebijakan dan prosedur APU 15. Evaluation of the implementation of policies and
(Anti Pencucian Uang), PPT (Pencegahan Pendanaan procedures related to AML (Anti-Money Laundering),
Terorisme), dan PPPSPM (Pencegahan Pendanaan CTF (Counter-Terrorism Financing), and CPF (Counter-
Proliferasi Senjata Pemusnah Massal); Proliferation Financing of Weapons of Mass
Destruction);
16. Pemantauan dan evaluasi atas pelaksanaan dan 16. Monitoring and evaluation of the implementation and
realisasi RKAP serta realisasi Rencana Bisnis realization of the RKAP and the Company’s Business
Perusahaan; dan Plan; and
17. Perumusan strategi, penguatan manajemen risiko, serta 17. Formulation of strategies, strengthening of risk
penyusunan rencana mitigasi yang memadai, termasuk management, and preparation of adequate mitigation
dalam konteks transisi dan penerapan basis PSAK 117 plans, including in the context of transition and
yang didukung dengan penguatan dan penyempurnaan implementation of PSAK 117, supported by the effective
sistem teknologi informasi secara efektif dan and sustainable enhancement and refinement of
berkelanjutan. information technology systems.
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Rapat dan Tingkat Kehadiran Dewan Komisaris
The Board of Commissioners Meetings and Meeting Attendance
Ketentuan Rapat Dewan Komisaris The Board of Commissioners’ Meeting Provisions
Rapat Dewan Komisaris merupakan forum bagi anggota The Board of Commissioners meeting serves as a platform
Dewan Komisaris untuk membuat keputusan bersama dan for its members to make collective decisions and evaluate
membahas kinerja Direksi dalam mengelola Perusahaan. the performance of the Board of Directors in managing
Berdasarkan Anggaran Dasar Perusahaan, Dewan Komisaris the Company. According to the Company’s Articles of
wajib mengadakan rapat sekurang-kurangnya sekali Association, the Board of Commissioners is required to
sebulan, dengan rapat yang melibatkan Direksi minimal meet at least once a month, with meetings involving the
empat kali dalam setahun, dan rapat dengan Auditor Board of Directors at least four times a year, and at least
Eksternal setidaknya sekali dalam setahun. Selain itu, one meeting with the External Auditor annually. Additionally,
Dewan Komisaris dapat mengadakan rapat kapan saja atas the Board of Commissioners may hold meetings at any
permintaan satu atau beberapa anggota Dewan Komisaris time upon request by one or more members of the Board
atau Direksi, dengan menyebutkan masalah yang akan of Commissioners or the Board of Directors, specifying the
dibahas. topics to be discussed.
Rapat Internal Dewan Komisaris The Board of Commissioners’ Internal Meeting
Pada tahun 2025, Dewan Komisaris mengadakan 15 kali In 2025, the Board of Commissioners 15 internal meetings,
rapat internal termasuk 1 (satu) rapat dengan Auditor including 1 (one) meeting with the External Auditor. The
Eksternal. Tabel berikut menunjukkan total jumlah rapat table below shows the total number of internal meetings
internal yang diadakan oleh Dewan Komisaris: held by the Board of Commissioners:
Persentase Tingkat
Nama Dewan Komisaris Jumlah Rapat Jumlah Kehadiran
Kehadiran
Name of Board of Commissioners Total Meetings Total Attendance
Attendance Rate in %
Abdul Ghofar 15 15 100%
Bagus Agung Rahadiansyah 15 15 100%
Samuel Ramna* 11 11 100%
Poerwo Tjahjono 15 15 100%
Tajudin Noor 15 15 100%
*)
Sudah tidak lagi menjabat sejak ditutupnya RUPSLB tanggal 17 September 2025
No longer serving since the closing of the Extraordinary General Meeting of Shareholders (EGMS) on 17 September 2025
Rapat Dewan Komisaris Mengundang Direksi The Board of Commissioners’ Joint Meeting with the Board
of Directors
Di tahun 2025, Dewan Komisaris juga mengadakan In 2025, the Board of Commissioners held 13 joint
rapat dengan mengundang Direksi yang diselenggarakan meetings with the Board of Directors. The following table
sebanyak 13 kali dengan jumlah rapat dan kehadiran presents the total meeting and attendance of the Board of
anggota Dewan Komisaris sebagai berikut: Commissioners in the Joint Meeting:
Persentase Tingkat
Nama Dewan Komisaris Jumlah Rapat Jumlah Kehadiran
Kehadiran
Name of Board of Commissioners Total Meetings Total Attendance
Attendance Rate in %
Abdul Ghofar 13 13 100%
Bagus Agung Rahadiansyah 13 13 100%
Samuel Ramna* 6 6 100%
Poerwo Tjahjono 13 13 100%
Tajudin Noor 13 13 100%
*)
Sudah tidak lagi menjabat sejak ditutupnya RUPSLB tanggal 17 September 2025
No longer serving since the closing of the Extraordinary General Meeting of Shareholders (EGMS) on 17 September 2025
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
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Tata Kelola Perusahaan
Good Corporate Governance 223
Kehadiran Dewan Komisaris dalam RUPS Tahunan
Board of Commissioners Attendance in Annual GMS
Nama Dewan Komisaris Jabatan Kehadiran pada RUPS Tahunan 29 April 2025
Name of Board of Commissioners Position Attendance at Annual GMS on 29 April 2025
Abdul Ghofar Presiden Komisaris & Komisaris Hadir
Independen Present
President Commissioner & Independent
Commissioner
Bagus Agung Rahadiansyah Komisaris Hadir
Commissioner Present
Samuel Ramna* Komisaris Hadir
Commissioner Present
Poerwo Tjahjono Komisaris Independen Hadir
Independent Commissioner Present
Tajudin Noor Komisaris Independen Hadir
Independent Commissioner Present
*)
Sudah tidak lagi menjabat sejak ditutupnya RUPSLB tanggal 17 September 2025
No longer serving since the closing of the Extraordinary General Meeting of Shareholders (EGMS) on 17 September 2025
Kehadiran Dewan Komisaris dalam RUPSLB
Board of Commissioners Attendance in Extraordinary GMS
Kehadiran pada RUPSLB 17 September 2025
Nama Dewan Komisaris Jabatan
Attendance at Extraordinary GMS on
Name of Board of Commissioners Position
17 September 2025
Abdul Ghofar Presiden Komisaris & Komisaris Hadir
Independen Present
President Commissioner & Independent
Commissioner
Bagus Agung Rahadiansyah Komisaris Hadir
Commissioner Present
Samuel Ramna* Komisaris Hadir
Commissioner Present
Poerwo Tjahjono Komisaris Independen Hadir
Independent Commissioner Present
Tajudin Noor Komisaris Independen Hadir
Independent Commissioner Present
*)
Sudah tidak lagi menjabat sejak ditutupnya RUPSLB tanggal 17 September 2025
No longer serving since the closing of the Extraordinary General Meeting of Shareholders (EGMS) on 17 September 2025
Pelatihan dan/atau Peningkatan Kompetensi Anggota Dewan Komisaris
Training and/or Competency Enhancement of Members of the Board of Commissioners
Program Pengenalan/Orientasi Anggota Dewan Komisaris Orientation Program of the Board of Commissioners’ Newly
yang Baru Diangkat Appointed Members
Tugu Insurance tetap berkomitmen untuk melaksanakan Tugu Insurance remains committed to conducting a
program orientasi komprehensif bagi anggota Dewan comprehensive orientation program for newly appointed
Komisaris yang baru diangkat. Program ini dirancang members of the Board of Commissioners. This program is
untuk memberikan pengetahuan penting kepada anggota designed to provide essential knowledge to help members
Dewan agar memahami perusahaan, kerangka kerja understand the Company, its operational framework, and
operasionalnya, serta peran tata kelola mereka, sehingga their governance roles, ensuring effective execution of their
dapat mendukung pelaksanaan tugas dan tanggung jawab duties and responsibilities.
secara efektif.
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
Page 224
Tata Kelola Perusahaan
224 Good Corporate Governance
Kebijakan yang mengatur program orientasi ini tercantum The policies governing the orientation program are outlined
dalam Pedoman Dewan (Board Manual) dengan ketentuan in the Board Manual and include the following provisions:
sebagai berikut:
1. Anggota Dewan Komisaris yang baru diangkat wajib 1. Newly appointed members of the Board of
mendapatkan pengenalan tentang kondisi umum Commissioners must receive an introduction to the
Perusahaan; Company’s general condition;
2. Sekretaris Perusahaan, atau pejabat yang 2. The Corporate Secretary, or an appointed official
melaksanakan fungsi Sekretaris Perusahaan, performing the Corporate Secretary’s functions, is
bertanggung jawab untuk memfasilitasi program ini; responsible for facilitating the program;
3. Program orientasi mencakup: 3. The orientation program covers:
a. Penerapan prinsip-prinsip Tata Kelola Perusahaan a. Implementation of Good Corporate Governance
yang Baik (Good Corporate Governance) di principles within the Company;
Perusahaan;
b. Informasi tentang tugas, tanggung jawab, dan b. Duties, responsibilities, and rights of the Board of
hak Dewan Komisaris serta Direksi, termasuk Commissioners and Board of Directors, including
pembatasan hukum dan persyaratan kepatuhan; legal restrictions and compliance requirements;
c. Gambaran umum tentang tujuan, karakteristik, c. An overview of the Company’s objectives, core
dan ruang lingkup kegiatan perusahaan, kinerja activities, financial and operational performance,
keuangan dan operasional, strategi bisnis, risiko, business strategies, risks, and internal control
serta sistem pengendalian internal; dan systems; and
d. Informasi terkait kewenangan yang didelegasikan, d. Information on delegated authority, audit systems,
sistem audit internal dan eksternal, kebijakan internal control policies, and the Audit Committee’s
pengendalian internal, serta peran Komite Audit. role.
4. Metode pelaksanaan program dapat berupa presentasi, 4. The program’s methods include presentations,
pertemuan, kunjungan ke fasilitas Perusahaan meetings, site visits to Company facilities and branches,
dan cabang, tinjauan dokumen Perusahaan, serta document reviews, and other relevant approaches
pendekatan lain yang disesuaikan dengan kebutuhan tailored to the needs of new members.
anggota baru.
Pelatihan dan/atau Peningkatan Kompetensi Anggota Dewan Training and/or Competency Enhancement of the Board of
Komisaris Commissioners
Tugu Insurance berkomitmen untuk meningkatkan Tugu Insurance upholds a commitment to ensuring the
efektivitas kerja Dewan Komisaris melalui program effectiveness of the Board of Commissioners through
peningkatan kompetensi. Program ini bertujuan untuk competency enhancement programs. These programs aim
mengasah keterampilan dan pengetahuan anggota Dewan to refine the skills and knowledge of the Board to support
demi mendukung kinerja yang optimal. Kebijakan terkait, optimal performance. The policies, as outlined in the Board
sebagaimana diatur dalam Pedoman Dewan (Board Manual), Manual, include:
meliputi:
1. Program peningkatan kompetensi dirancang untuk 1. The competency enhancement program is designed
meningkatkan efektivitas kerja Dewan Komisaris; to improve the work effectiveness of the Board of
2. Perencanaan program peningkatan kompetensi harus Commissioners;
dimasukkan ke dalam rencana kerja dan anggaran 2. The planning for competency enhancement programs
Dewan Komisaris; must be incorporated into the work plan and budget of
the Board of Commissioners;
3. Anggota Dewan Komisaris yang mengikuti program 3. Members of the Board of Commissioners participating
peningkatan kompetensi, seperti seminar, pelatihan, in competency enhancement programs such as
atau kegiatan serupa, wajib memberikan wawasan yang seminars, training, or similar activities are required to
diperoleh melalui presentasi kepada anggota Dewan share insights by providing presentations to other Board
lainnya; members;
4. Setiap anggota yang mengikuti program bertanggung 4. Each member who participates in the program
jawab untuk menyusun laporan pelaksanaan program is responsible for preparing a report on its
peningkatan kompetensi tersebut; dan implementation; and
5. Laporan ini disampaikan kepada Dewan Komisaris 5. These reports are submitted to the Board of
untuk memastikan transparansi dan pembelajaran Commissioners to ensure transparency and collective
kolektif. learning.
Sepanjang tahun 2025, Dewan Komisaris telah mengikuti The following are competency enhancement programs
sejumlah program peningkatan kompetensi sebagai berikut: attended by Members of the Board of Commissioners in
2025:
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
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Tata Kelola Perusahaan
Good Corporate Governance 225
Nama Jabatan Tanggal Tempat Subjek Penyelenggara
Name Position Date Place Subject Organizer
Abdul Ghofar Presiden 17-18 Juli 2025 Jakarta Workshop PSAK 117: Kontrak Institut
Komisaris & 17-18 July Asuransi (Level Dasar) Akuntan Publik
Komisaris 2025 PSAK 117 Workshop: Insurance Indonesia
Independen Contracts (Basic Level)
President
1 Agustus 2025 Daring Via Tata Kelola, Manajemen Risiko, dan Widya Dharma
Commissioner
1 August 2025 Zoom Meeting Kepatuhan: Strategi Meningkatkan Artha
& Independent
Online Via Kematangan (Maturitas)
Commissioner
Zoom Meeting Implementasi Manajemen Risiko
sebagai Langkah Mewujudkan
Produktivitas dan Kinerja Perusahaan
Governance, Risk Management, and
Compliance: Strategies to Increase
the Maturity of Risk Management
Implementation as a Step to
Achieving Company Productivity and
Performance
10 Desember Daring Via Strategi dan Peran Nyata Pekerja Grajosa
2025 Zoom Meeting dalam Implementasi APU, PPT, & Resources
10 December Online Via PPPSPM
2025 Zoom Meeting Strategies and Real Roles of
Workers in the Implementation of
AML, PPT, & PPPSPM
Bagus Agung Komisaris 10 Desember Daring Via Strategi dan Peran Nyata Pekerja Grajosa
Rahadiansyah Commissioner 2025 Zoom Meeting dalam Implementasi APU, PPT, & Resources
10 December Online Via PPPSPM
2025 Zoom Meeting Strategies and Real Roles of
Workers in the Implementation of
AML, PPT, & PPPSPM
18 Desember Daring Via Securing Your Future: Literasi Alva Advocates
2025 Zoom Meeting Perlindungan Data dan Kepatuhan
18 December Online Via Konsumen untuk Business Partner
2025 Zoom Meeting Korporasi
Securing Your Future: Data Protection
Literacy and Consumer Compliance
for Corporate Business Partners
19 Desember Daring Via Tata Kelola, Manajemen Risiko dan Widya Dharma
2025 Zoom Meeting Kepatuhan: Strategi Meningkatkan Artha
19 December Online Via Kematangan (Maturitas)
2025 Zoom Meeting Implementasi Manajemen Risiko
sebagai Langkah Mewujudkan
Produktivitas dan Kinerja Perusahaan
Governance, Risk Management, and
Compliance: Strategies to Increase
the Maturity of Risk Management
Implementation as a Step to
Achieving Company Productivity and
Performance
Samuel Pada tahun 2025, tidak ikut serta dalam program peningkatan kompetensi maupun pelatihan untuk Dewan
Ramna* Komisaris.
In 2025, Mr. Samuel Ramna did not attend any competency development programs or training for the Board of
Commissioners.
Poerwo Komisaris 8 Mei 2025 Daring Via Ngobrol Bahas Asuransi – Prinsip Asosiasi Ahli
Tjahjono Independen 8 May 2025 Zoom Meeting Aplikasi Hukum Asuransi dan Manajemen
Independent Online Via Reasuransi Asuransi
Commissioner Zoom Meeting Insurance Talk – Principles of Indonesia
Insurance and Reinsurance Law Indonesian
Application Insurance
Management
Experts
Association
22 Mei 2025 Daring Via Ngobrol Bahas Asuransi – Asosiasi Ahli
22 May 2025 Zoom Meeting Implementasi Kebijakan dan Praktek Manajemen
Online Via Underwriting Perusahaan Asuransi
Zoom Meeting Insurance Talk – Implementation of Indonesia
Company Underwriting Policies and Indonesian
Practices Insurance
Management
Experts
Association
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
Page 226
Tata Kelola Perusahaan
226 Good Corporate Governance
Nama Jabatan Tanggal Tempat Subjek Penyelenggara
Name Position Date Place Subject Organizer
1 Agustus 2025 Daring Via Tata Kelola, Manajemen Risiko, dan Widya Dharma
1 August 2025 Zoom Meeting Kepatuhan: Strategi Meningkatkan Artha
Online Via Kematangan (Maturitas)
Zoom Meeting Implementasi Manajemen Risiko
sebagai Langkah Mewujudkan
Produktivitas dan Kinerja Perusahaan
Governance, Risk Management, and
Compliance: Strategies to Increase
the Maturity of Risk Management
Implementation as a Step to
Achieving Company Productivity and
Performance
11 Desember Daring Via Diskursus UU RI No. 16 Tahun 2025 Institute of
2025 Zoom Meeting tentang Perubahan ke Empat atas Compliance
11 December Online Via UU No. 19 Tahun 2003 tentang Professional
2025 Zoom Meeting Badan Usaha Milik Negara Indonesia
Discourse on Law of the Republic Institute of
of Indonesia No. 16 of 2025 Compliance
concerning the Fourth Amendment Professional
to Law No. 19 of 2003 concerning Indonesia
State-Owned Enterprises
Tajudin Noor Komisaris 1 Agustus 2025 Daring Via Tata Kelola, Manajemen Risiko, dan Widya Dharma
Independen 1 August 2025 Zoom Meeting Kepatuhan: Strategi Meningkatkan Artha
Independent Online Via Kematangan (Maturitas)
Commissioner Zoom Meeting Implementasi Manajemen Risiko
sebagai Langkah Mewujudkan
Produktivitas dan Kinerja Perusahaan
Governance, Risk Management, and
Compliance: Strategies to Increase
the Maturity of Risk Management
Implementation as a Step to
Achieving Company Productivity and
Performance
10 Desember Daring Via Strategi dan Peran Nyata Pekerja Grajosa
2025 Zoom Meeting dalam Implementasi APU, PPT, & Resources
10 December Online Via PPPSPM
2025 Zoom Meeting Strategies and Real Roles of
Workers in the Implementation of
AML, PPT, & PPPSPM
*)
Sudah tidak lagi menjabat sejak ditutupnya RUPSLB tanggal 17 September 2025
No longer serving since the closing of the Extraordinary General Meeting of Shareholders (EGMS) on 17 September 2025
Penilaian Kinerja Komite di Bawah Dewan Komisaris
Performance Assessment of the Committee under the Board of Commissioners
Untuk mendukung efektivitas pelaksanaan tugas dan To support the effective execution of their duties and
tanggung jawabnya, Dewan Komisaris Tugu Insurance telah responsibilities, the Board of Commissioners of Tugu
membentuk beberapa komite, yaitu: Komite Audit, Komite Insurance has established several committees: the
Pemantau Risiko, dan Komite Nominasi dan Remunerasi. Audit Committee, the Risk Monitoring Committee, and
Pembentukan komite-komite ini disesuaikan dengan the Nomination and Remuneration Committee. These
peraturan yang berlaku serta kebutuhan Perusahaan. committees are formed in line with applicable regulations
and the Company’s needs.
Komite-komite tersebut bertugas membantu Dewan The committees assist the Board of Commissioners in
Komisaris dalam memantau, mengevaluasi, dan monitoring, evaluating, and ensuring the following:
memastikan hal-hal berikut:
• Efektivitas informasi keuangan dan sistem pengendalian • Effectiveness of financial information and the internal
internal; control system;
• Pelaksanaan manajemen risiko, audit internal, dan audit • Implementation of risk management, internal audit, and
eksternal; external audit processes;
• Kepatuhan serta penanganan pengaduan terkait • Compliance and resolution of complaints related to
pelaporan keuangan; financial reporting;
• Penerapan prinsip tata kelola perusahaan yang baik • Application of corporate governance principles according
(GCG) sesuai peraturan yang berlaku; dan to prevailing regulations; and
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
Page 227
Tata Kelola Perusahaan
Good Corporate Governance 227
• Pelaksanaan fungsi nominasi dan remunerasi untuk • Execution of nomination and remuneration functions for
Direksi dan Dewan Komisaris, bekerja sama dengan the Board of Directors and the Board of Commissioners,
perusahaan induk. in coordination with the parent company.
Untuk mendukung pelaksanaan tugasnya, Dewan Komisaris To facilitate their duties, the Board of Commissioners is
juga didukung oleh Sekretaris Dewan Komisaris, dengan supported by the Secretary of the Board of Commissioners,
biaya yang ditanggung oleh Perusahaan. whose services are funded by the Company.
Dewan Komisaris secara berkala mengevaluasi kinerja The Board of Commissioners regularly evaluates the
komite-komite di bawahnya melalui penilaian 360 derajat performance of its committees through a 360-degree
dengan menggunakan survei implementasi Tata Nilai assessment, incorporating the Corporate Values
Perusahaan dan Indikator Kinerja Utama (KPI). Penilaian implementation survey and Key Performance Indicators
ini mencakup aspek perencanaan, pelaksanaan tugas, (KPI). The assessment covers planning, execution,
pelaporan, dan aspek dinamis. reporting, and dynamic aspects of the committees’ work.
Program kerja komite dilaksanakan melalui mekanisme The committees execute their work plans via a structured
rapat komite yang melibatkan divisi/unit kerja terkait, serta meeting mechanism that involves related divisions or work
evaluasi mendalam yang dilakukan oleh masing-masing units and through in-depth evaluations conducted outside
komite di luar forum rapat. Hasil evaluasi dan rekomendasi formal meetings. The findings and recommendations from
tersebut disampaikan secara tertulis kepada Dewan these evaluations are submitted in writing to the Board of
Komisaris, sehingga memastikan proses pengawasan yang Commissioners, ensuring a comprehensive and transparent
menyeluruh dan transparan. supervisory process.
Pada tahun 2025, Dewan Komisaris menilai bahwa Komite- In 2025, the Board of Commissioners assessed that the
Komite di bawah pengawasannya telah melaksanakan tugas Committees under its supervision effectively carried out
dan tanggung jawabnya dengan baik sesuai dengan Piagam their duties and responsibilities in accordance with the
Komite dan peraturan perundang-undangan yang berlaku. Committee Charters and applicable laws and regulations.
Adapun uraian mengenai penilaian masing-masing Komite The detailed evaluation of each Committee is as follows:
adalah sebagai berikut:
Komite dan Fungsi di Bawah
Dewan Komisaris
Keterangan
No. Committees and Function
Remarks
under the Board of
Commissioners
1 Komite Audit Komite Audit telah melakukan telaah atas Laporan Keuangan Perseroan dan Entitas
Audit Committee Anak, melakukan pemantauan kinerja keuangan, mengevaluasi perencanaan dan
pelaksanaan audit serta memantau tindak lanjut hasil audit, dan merekomendasikan
penunjukan Kantor Akuntan Publik untuk melakukan audit atas Laporan Keuangan
Perseroan dan Entitas Anak; melakukan penelaahan atas kecukupan usaha manajemen
dalam mendesain dan melaksanakan sistem pengendalian internal yang efektif;
melakukan koordinasi dengan internal auditor dalam pelaksanaan tugasnya; melakukan
pemantauan terhadap efektivitas manajemen dalam upaya penilaian dan pengelolaan
risiko serta kepatuhan terhadap peraturan perundang-undangan; melakukan pemantauan
terhadap efektivitas mekanisme pengaduan dari karyawan atau pihak ketiga yang
dilakukan oleh manajemen; serta menjaga kerahasiaan dokumen, data, dan informasi
perusahaan.
Dalam melaksanakan tugas dan tanggung jawabnya pada 2025, Komite Audit
mengadakan 43 kali rapat termasuk rapat koordinasi dengan Komite Komisaris lainnya,
dan rapat dengan manajemen, serta mengikuti pelatihan dan seminar dalam rangka
mengembangkan kompetensinya.
The Audit Committee has reviewed the Company’s and its Subsidiaries’ Financial
Statements, monitored financial performance, evaluated audit planning and execution,
followed up on audit results, and recommended the appointment of a Public Accounting
Firm to audit the Company’s and its Subsidiaries’ Financial Statements. The committee
has also reviewed the adequacy of management’s efforts in designing and implementing
an effective internal control system, coordinated with internal auditors in carrying out
their duties, monitored the effectiveness of management’s efforts in risk assessment
and management, as well as compliance with laws and regulations, monitored the
effectiveness of the whistleblower mechanism for employees or third parties, and
maintained the confidentiality of the company’s documents, data, and information.
In carrying out its duties and responsibilities in 2025, the Audit Committee held 43
meetings, including coordination meetings with other Committees of the Board of
Commissioners, meetings with management, and attended training and seminars to
enhance its competencies.
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
Page 228
Tata Kelola Perusahaan
228 Good Corporate Governance
Komite dan Fungsi di Bawah
Dewan Komisaris
Keterangan
No. Committees and Function
Remarks
under the Board of
Commissioners
2 Komite Pemantau Risiko Komite Pemantau Risiko telah menjalankan tugas untuk membantu Dewan Komisaris
Risk Monitoring Committee dalam mengawasi pelaksanaan manajemen risiko agar sesuai dengan kebijakan
Perseroan, antara lain dengan mengawasi agar keberadaan kebijakan manajemen risiko
yang disusun oleh Direksi, termasuk toleransi yang diambil telah memadai dan sesuai
dengan kebutuhan Perseroan; mengawasi pengelolaan risiko di Perseroan, khususnya
usaha dan strategi yang dilakukan Direksi; mengawasi agar pelaporan risiko telah
disampaikan kepada Dewan Komisaris sesuai dengan ketentuan dan kebutuhan Dewan
Komisaris, memastikan dipatuhinya prinsip GCG dan Code of Conduct, dan membina
hubungan profesional dengan Komite lain dan Manajemen.
Dalam melaksanakan tugas dan tanggung jawabnya pada 2025, Komite Pemantau
Risiko mengadakan 21 kali rapat termasuk rapat koordinasi dengan Komite Komisaris
lainnya, dan rapat dengan manajemen. Program pengembangan Komite Pemantau Risiko
dilaksanakan sejalan dengan program strategis Perseroan, melalui seminar, workshop,
dan pelatihan.
The Risk Monitoring Committee has carried out its duties to assist the Board of
Commissioners in overseeing the implementation of risk management to ensure
alignment with the Company’s policies. This includes overseeing the establishment of
risk management policies by the Board of Directors, ensuring that the tolerance levels
set are adequate and aligned with the Company’s needs; monitoring the management of
risks within the Company, particularly the efforts and strategies carried out by the Board
of Directors; ensuring that risk reporting is submitted to the Board of Commissioners
in accordance with their requirements; ensuring compliance with Good Corporate
Governance (GCG) principles and the Code of Conduct, and fostering professional
relationships with other Committees and Management.
In carrying out its duties and responsibilities in 2025, the Risk Monitoring Committee
held 21 meetings, including coordination meetings with other Committees of the Board of
Commissioners and meetings with management. The development program for the Risk
Monitoring Committee was implemented in line with the Company’s strategic programs,
through seminars, workshops, and training sessions.
3 Komite Nominasi dan Komite Nominasi dan Remunerasi telah membantu Dewan Komisaris untuk
Remunerasi melaksanakan fungsi dan tugasnya terkait Nominasi dan Remunerasi anggota Direksi dan
Nomination and Dewan Komisaris serta nominasi pejabat pada satu tingkat di bawah Direksi. Terkait hal
Remuneration Committee tersebut Komite Nominasi dan Remunerasi antara lain telah melaksanakan pemberian
rekomendasi kepada Dewan Komisaris terkait komposisi jabatan anggota Dewan
Komisaris dan Direksi, kebijakan dan kriteria yang dibutuhkan dalam proses Nominasi,
kebijakan evaluasi kinerja anggota Dewan Komisaris dan Direksi. Lebih lanjut, Komite
Nominasi dan Remunerasi telah membantu Dewan Komisaris melakukan penilaian
kinerja berdasarkan tolok ukur yang telah ditetapkan dan kesesuaian remunerasi yang
diterima, memberikan rekomendasi terkait program pengembangan kompetensi anggota
Dewan Komisaris dan Direksi. Pada perubahan struktur organisasi untuk mencapai tujuan
Perseroan, Komite Nominasi dan Remunerasi memberikan pertimbangan terkait struktur,
kebijakan dan besaran Remunerasi untuk mempertahankan tingkat kompetitif Perseroan
terhadap industri asuransi di Indonesia.
Dalam melaksanakan tugas dan tanggung jawabnya pada 2025, Komite Nominasi dan
Remunerasi mengadakan 15 kali rapat. Disamping itu, tugas tambahan yang diberikan
kepada anggota Komite juga telah dilaksanakan sesuai dengan arahan dan hasil rapat
internal maupun dengan pihak lain yang terkait dalam rangka pencapaian program
strategis Perseroan.
The Nomination and Remuneration Committee has assisted the Board of Commissioners
in performing its functions and duties related to the nomination and remuneration of
the members of the Board of Directors and the Board of Commissioners, as well as
the nomination of officers one level below the Board of Directors. In this regard, the
Nomination and Remuneration Committee has made recommendations to the Board of
Commissioners on the composition of positions of the Board of Commissioners and the
Board of Directors, policies, and criteria required in the nomination process, as well as
the performance evaluation policies for the members of the Board of Commissioners and
Board of Directors.
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
Page 229
Tata Kelola Perusahaan
Good Corporate Governance 229
Komite dan Fungsi di Bawah
Dewan Komisaris
Keterangan
No. Committees and Function
Remarks
under the Board of
Commissioners
Furthermore, the Nomination and Remuneration Committee has assisted the Board
of Commissioners in conducting performance assessments based on established
benchmarks and ensuring the alignment of remuneration with the performance. The
Committee has also provided recommendations on the competency development
programs for the members of the Board of Commissioners and Board of Directors.
In terms of organizational structure changes to achieve the Company’s objectives,
the Nomination and Remuneration Committee has provided considerations regarding
the structure, policies, and levels of remuneration to maintain the Company’s
competitiveness within the Indonesian insurance industry.
In carrying out its duties and responsibilities in 2025, the Nomination and Remuneration
Committee held 15 meetings. In addition, the additional tasks assigned to Committee
members have been carried out in accordance with the directions and outcomes of
internal meetings or meetings with relevant parties to achieve the Company’s strategic
programs.
4 Komite Tata Kelola Komite Tata Kelola Terintegrasi dibentuk atas arahan dari Pemegang Saham Pengendali
Terintegrasi untuk mematuhi Peraturan Menteri Badan Usaha Milik Negara No. PER-2/MBU/03/2023
Integrated Governance tentang Pedoman tata Kelola dan Kegiatan Korporasi Signifikan BUMN. Komite Tata
Committee Kelola Terintegrasi telah membantu Dewan Komisaris dalam melakukan pengawasan
dan pemberian nasihat terhadap kegiatan entitas Tugu Group yang terkait dengan
bidang tugas Komite Tata Kelola Terintegrasi diantaranya mengevaluasi kebijakan Tata
Kelola Terintegrasi dan memberikan rekomendasi kepada Dewan Komisaris terkait
penyempurnaan kebijakan Tata Kelola Terintegrasi tersebut, pemantauan dan evaluasi
atas keselarasan dan penerapan kebijakan Tata Kelola Terintegrasi di Tugu Group; dan
memberikan rekomendasi perbaikan tata kelola, berupa upaya mitigasi dan solusi, atas
isu strategis di Tugu Group berdasarkan hasil penelaahan dan evaluasi yang terintegrasi.
Dalam melaksanakan tugas dan tanggung jawabnya pada 2025, Komite Tata Kelola
Terintegrasi telah melaksanakan 4 (empat) kali rapat dan hasil rapat dituangkan dalam
risalah rapat untuk didokumentasikan dengan baik.
The Integrated Governance Committee was established under the direction of the
Controlling Shareholder to comply with Minister of State-Owned Enterprises Regulation
No. PER-2/MBU/03/2023 regarding the Guidelines for Governance and Significant
Corporate Activities of SOEs. The Integrated Governance Committee has assisted the
Board of Commissioners in overseeing and providing advice on the activities of Tugu
Group entities related to the Committee’s responsibilities, including evaluating Integrated
Governance policies and providing recommendations to the Board of Commissioners
for the improvement of these policies, monitoring and evaluating the alignment and
implementation of Integrated Governance policies within Tugu Group, and offering
governance improvement recommendations, such as mitigation efforts and solutions, for
strategic issues within Tugu Group based on integrated reviews and evaluations.
In carrying out its duties and responsibilities in 2025, the Integrated Governance
Committee held 4 (four) meetings, and the results of these meetings were documented in
meeting minutes for proper record-keeping.
5 Sekretaris Dewan Komisaris Sekretaris Dewan Komisaris telah membantu Dewan Komisaris sebagai koordinator
Secretary of the Board of dalam seluruh kegiatan administrasi yang dilaksanakan di Sekretariat Dewan Komisaris;
Commissioners koordinator kegiatan Dewan Komisaris di Perseroan, seperti rapat, pertemuan, dan
lain-lain; bersama Komite Dewan Komisaris, menyusun Rencana Kegiatan dan Anggaran
(RKA) Dewan Komisaris setiap tahun; bersama Komite Dewan Komisaris melakukan
analisis RKAP Perseroan, Business Plan Perseroan dan rekomendasinya kepada Dewan
Komisaris; membuat notula dan membuat summary pada setiap rapat antara Dewan
Komisaris dan Direksi Tugu Insurance; serta tugas-tugas lain yang berhubungan dengan
bidang kesekretariatan Dewan Komisaris.
The Secretary of the Board of Commissioners has assisted the Board of Commissioners
as a coordinator in all administrative activities carried out at the Board of
Commissioners’ Secretariat. The Secretary coordinates the Board of Commissioners’
activities within the Company, such as meetings, gatherings, and other related events.
Along with the Board of Commissioners’ Committees, the Secretary helps prepare the
Board of Commissioners’ Annual Work Plan and Budget (RKA), conducts analysis of
the Company’s RKAP (Annual Work Plan and Budget) and Business Plan, and provides
recommendations to the Board of Commissioners. Additionally, the Secretary takes
meeting minutes and prepares summaries for each meeting between the Board of
Commissioners and the Board of Directors of Tugu Insurance, as well as other tasks
related to the Board of Commissioners’ secretarial responsibilities.
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Tata Kelola Perusahaan
230 Good Corporate Governance
1
3.C
Direksi
Board of Directors
Direksi merupakan organ pengelola Perusahaan yang The Board of Directors is the Company’s executive body,
memiliki kewenangan penuh serta tanggung jawab vested with full authority and comprehensive responsibility
menyeluruh dalam mengelola kegiatan usaha guna to manage the Company’s operations in order to create
menciptakan nilai tambah yang berkelanjutan dan menjamin sustainable added value and ensure business continuity.
kelangsungan usaha Perusahaan.
Setiap anggota Direksi melaksanakan tugas dan mengambil Each member of the Board of Directors performs his or
keputusan sesuai dengan pembagian tugas dan wewenang her duties and makes decisions in accordance with the
sebagaimana diatur dalam Anggaran Dasar, dengan allocation of roles and authorities as stipulated in the
tetap berpedoman pada ketentuan peraturan perundang- Articles of Association, while consistently adhering to
undangan yang berlaku. prevailing laws and regulations.
Rapat Umum Pemegang Saham (RUPS) memegang The General Meeting of Shareholders (GMS) holds the
kewenangan tertinggi dalam pengangkatan dan highest authority in the appointment and dismissal of
pemberhentian anggota Direksi. Sebagai wujud members of the Board of Directors. As a manifestation
akuntabilitas, Direksi bertanggung jawab sepenuhnya atas of accountability, the Board of Directors bears full
laporan pengelolaan Perusahaan yang disampaikan kepada responsibility for the Company’s management report
RUPS sebagai implementasi prinsip-prinsip Good Corporate submitted to the GMS, as part of the implementation of
Governance (GCG). Good Corporate Governance (GCG) principles.
Ketentuan Masa Jabatan Direksi
Provisions for Term of Office of the Board of Directors
Sesuai dengan ketentuan yang ditetapkan dalam RUPS, In accordance with the resolutions of the GMS, the term
masa jabatan anggota Direksi yang diangkat oleh RUPS of office of members of the Board of Directors appointed
berlaku efektif sejak tanggal diterbitkannya penetapan lulus by the GMS becomes effective as of the issuance date of
uji kemampuan dan kepatutan oleh Otoritas Jasa Keuangan the fit and proper test approval by the Financial Services
(OJK) dan berakhir pada saat penutupan RUPS Tahunan Authority (OJK) and ends upon the closing of the third
ke-3 (tiga), yang menandai berakhirnya satu periode masa Annual GMS, marking the completion of one term of office.
jabatan. Kendati demikian, RUPS tetap memiliki hak untuk Nevertheless, the GMS retains the right to dismiss any
memberhentikan anggota Direksi sewaktu-waktu sebelum member of the Board of Directors at any time prior to the
berakhirnya masa jabatan tersebut. expiration of such term.
Masa jabatan anggota Direksi berakhir apabila yang The term of office of a member of the Board of Directors
bersangkutan mengalami salah satu dari kondisi berikut: shall end if the individual concerned experiences any of the
following conditions:
1. Mengundurkan diri secara resmi; 1. Submits a formal resignation;
2. Meninggal dunia; 2. Passes away;
3. Diberhentikan berdasarkan keputusan Rapat Umum 3. Is dismissed based on a resolution of the General
Pemegang Saham; Meeting of Shareholders;
4. Ditempatkan di bawah pengampuan berdasarkan 4. Is placed under legal guardianship pursuant to a valid
putusan pengadilan yang sah; dan court decision; and
5. Tidak lagi memenuhi persyaratan sebagaimana 5. No longer fulfills the requirements stipulated under the
ditetapkan dalam peraturan perundang-undangan yang applicable laws and regulations.
berlaku.
Komposisi Direksi Tahun 2025
The Board of Directors Composition in 2025
Tugu Insurance menetapkan komposisi Direksi dengan Tugu Insurance determines the composition of its Board
mempertimbangkan tingkat kompleksitas bisnis Perseroan of Directors by taking into account the complexity of the
serta struktur organisasi yang ada, sehingga proses Company’s business and its organizational structure,
pengambilan keputusan dapat berlangsung secara efektif, thereby enabling effective, accurate, and timely decision-
tepat, dan responsif dalam mendukung pencapaian tujuan making in support of the Company’s objectives. The Board
Perseroan. Board Manual mengatur bahwa jumlah anggota Manual stipulates that the Board of Directors shall consist
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Tata Kelola Perusahaan
Good Corporate Governance 231
Direksi sekurang-kurangnya terdiri dari 3 (tiga) orang, of at least three (3) members, one of whom serves as the
dengan salah satu di antaranya menjabat sebagai Presiden President Director.
Direktur.
Pada tahun 2025, komposisi Direksi Tugu Insurance In 2025, the composition of the Board of Directors of
mengalami perubahan, sebagaimana ditetapkan dalam Tugu Insurance remained changed, in accordance with
keputusan RUPS Tahunan tanggal 29 April 2025 yaitu the resolutions of the Annual GMS held on 29 April 2025,
perubahan pada jabatan Presiden Direktur, Direktur changes to the positions of President Director, Finance
Keuangan & Layanan Korporat, dan Direktur Teknik. & Corporate Services Director, and Technical Director.
Informasi lengkap mengenai perubahan komposisi Direksi Comprehensive information regarding changes in the
Tugu Insurance sepanjang tahun 2025 disajikan dalam Bab composition of the Board of Directors of Tugu Insurance
Profil Perusahaan pada Laporan Tahunan ini. throughout 2025 is presented in the Company Profile
chapter of this Annual Report.
Adapun komposisi Direksi Tugu Insurance per 31 Desember The composition of the Board of Directors of Tugu Insurance
2025 adalah sebagai berikut: as of 31 December 2025 is as follows:
Nama Jabatan
Name Position
Adi Pramana Presiden Direktur
President Director
Fitri Azwar Direktur Keuangan & Layanan Korporat
Finance & Corporate Services Director
Ery Widiatmoko Direktur Pemasaran Asuransi
Insurance Marketing Director
Edi Yoga Prasetyo Direktur Kepatuhan & Manajemen Risiko
Director of Compliance & Risk Management
Fadlil Iswahyudi Direktur Teknik
Technical Director
Buku Panduan Direksi (Board Manual)
Board of Directors Guideline (Board Manual)
Dalam melaksanakan tugas dan tanggung jawabnya, Direksi In carrying out its duties and responsibilities, the Board
berpedoman pada Board Manual yang disusun dengan of Directors is guided by the Board Manual, which is
mengacu pada POJK No. 33/2014, yang memuat ketentuan formulated with reference to POJK No. 33/2014 and
mengenai tugas pokok dan fungsi kerja Direksi. Pada outlines the principal duties and functions of the Board
tanggal 31 Desember 2021, Dewan Komisaris dan Direksi of Directors. On 31 December 2021, the Board of
telah mengesahkan Board Manual yang menjadi bagian Commissioners and the Board of Directors ratified the
yang tidak terpisahkan dari Anggaran Dasar Perusahaan Board Manual, which constitutes an integral part of the
serta GCG Soft Structure Perseroan. Board Manual ini Company’s Articles of Association and GCG Soft Structure.
menjadi acuan dalam pelaksanaan hubungan kerja antara The Board Manual serves as the primary reference for the
Dewan Komisaris dan Direksi, dengan tetap mengacu pada working relationship between the Board of Commissioners
ketentuan dalam Anggaran Dasar Perseroan dan/atau and the Board of Directors, in alignment with the provisions
peraturan perundang-undangan yang berlaku. set forth in the Company’s Articles of Association and/or
applicable laws and regulations.
Adapun hal-hal yang diatur terkait Direksi dalam Board Matters governing the Board of Directors as stipulated in
Manual meliputi, antara lain: the Board Manual include, among others:
1. Persyaratan, rangkap jabatan, komposisi, dan masa 1. Requirements, concurrent positions, composition, and
jabatan Direksi; term of office of the Board of Directors;
2. Tugas, wewenang, kewajiban, dan tanggung jawab 2. Duties, authorities, obligations, and responsibilities of
Direksi; the Board of Directors;
3. Rapat Direksi; 3. Meetings of the Board of Directors;
4. Waktu kerja Direksi; 4. Working hours of the Board of Directors;
5. Mekanisme komunikasi Direksi; 5. Communication mechanisms of the Board of Directors;
6. Peran Direksi dalam RUPS; 6. The role of the Board of Directors in the GMS;
7. Batasan serta kewenangan Direksi; 7. Limitations and authorities of the Board of Directors;
8. Fungsi pendukung; dan 8. Supporting functions; and
9. Pelaporan serta pertanggungjawaban Direksi. 9. Reporting and accountability of the Board of Directors.
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232 Good Corporate Governance
Tugas dan Kewajiban Direksi
The Duties and Obligations of the Board of Directors
Direksi memiliki tugas dan tanggung jawab sebagai berikut: The Board of Directors has the following duties and
responsibilities:
1. Melaksanakan seluruh tindakan yang berkaitan dengan 1. To carry out all actions relating to the management of
pengurusan Perseroan untuk kepentingan Perseroan, the Company in the best interests of the Company, in
sesuai dengan maksud dan tujuan Perseroan, serta line with its purposes and objectives, and to represent
mewakili Perseroan baik di dalam maupun di luar the Company both in and out of court in all matters
pengadilan atas segala hal dan kejadian, dengan tetap and circumstances, subject to the limitations set forth
memperhatikan pembatasan sebagaimana diatur dalam in applicable laws and regulations, the Articles of
peraturan perundang-undangan, Anggaran Dasar, dan/ Association, and/or resolutions of the General Meeting
atau keputusan Rapat Umum Pemegang Saham (RUPS); of Shareholders (GMS);
2. Mengupayakan dan memastikan terselenggaranya 2. To endeavor and ensure that the Company’s business
seluruh kegiatan usaha Perseroan sesuai dengan activities are conducted in accordance with its
maksud, tujuan, dan bidang usaha Perseroan; purposes, objectives, and lines of business;
3. Menyusun secara tepat waktu Rencana Jangka Panjang 3. To prepare in a timely manner the Company’s Long-Term
Perseroan (RJPP), Rencana Kerja dan Anggaran Plan (RJPP), Work Plan and Budget (RKAP), including any
Perseroan (RKAP), beserta perubahannya, serta amendments thereto, and submit them to the Board of
menyampaikannya kepada Dewan Komisaris untuk Commissioners for approval;
memperoleh persetujuan;
4. Memberikan penjelasan kepada Dewan Komisaris 4. To provide explanations to the Board of Commissioners
terkait RJPP dan RKAP; regarding the RJPP and RKAP;
5. Menyusun Laporan Tahunan sebagai bentuk 5. To prepare the Annual Report as a form of accountability
pertanggungjawaban atas pengurusan Perseroan, serta for the management of the Company, as well as the
dokumen keuangan Perseroan sebagaimana diatur Company’s financial documents as stipulated under the
dalam Undang-Undang tentang Dokumen Perusahaan; Law on Company Documents;
6. Menyusun Laporan Keuangan berdasarkan Standar 6. To prepare the Financial Statements in accordance with
Akuntansi Keuangan dan menyerahkannya kepada Financial Accounting Standards and submit them to a
Akuntan Publik untuk diaudit; Public Accountant for audit;
7. Menyampaikan serta memberikan penjelasan atas 7. To submit and explain the Annual Report, including
Laporan Tahunan, termasuk Laporan Keuangan, kepada the Financial Statements, to the GMS for approval and
RUPS untuk memperoleh persetujuan dan pengesahan; ratification;
8. Menyampaikan Neraca, Laporan Laba Rugi, serta 8. To submit the Balance Sheet, Income Statement,
perubahan susunan Direksi dan Dewan Komisaris and any changes in the composition of the Board of
yang telah disahkan oleh RUPS kepada Menteri yang Directors and Board of Commissioners approved by the
membidangi Hukum dan Hak Asasi Manusia sesuai GMS to the Minister in charge of Law and Human Rights
dengan ketentuan peraturan perundang-undangan; in accordance with applicable regulations;
9. Memelihara dan menyimpan di tempat kedudukan 9. To maintain and keep at the Company’s domicile:
Perseroan:
a. Daftar Pemegang Saham; a. The Register of Shareholders;
b. Daftar Khusus; b. The Special Register;
c. Risalah Rapat Umum Pemegang Saham; c. Minutes of the General Meetings of Shareholders;
d. Risalah Rapat Dewan Komisaris dan Risalah Rapat d. Minutes of meetings of the Board of Commissioners
Direksi; and the Board of Directors;
e. Laporan Tahunan dan dokumen keuangan e. The Annual Report and the Company’s financial
Perseroan; serta documents; and
f. Dokumen Perseroan lainnya; f. Other Company documents;
10. Menyusun sistem akuntansi sesuai dengan Standar 10. To establish an accounting system in accordance
Akuntansi Keuangan dan berdasarkan prinsip- with Financial Accounting Standards and based on
prinsip pengendalian internal, khususnya pemisahan internal control principles, particularly the segregation
fungsi pengurusan, pencatatan, penyimpanan, dan of management, recording, custody, and supervisory
pengawasan; functions;
11. Menyampaikan laporan berkala sesuai dengan tata cara 11. To submit periodic reports in the manner and within the
dan jangka waktu yang ditetapkan dalam ketentuan timeframes stipulated under prevailing regulations, as
yang berlaku, serta laporan lainnya setiap saat apabila well as other reports whenever requested by the Board
diminta oleh Dewan Komisaris; of Commissioners;
12. Menyiapkan susunan organisasi Perseroan secara 12. To prepare a complete organizational structure of the
lengkap beserta rincian tugas dan fungsinya; Company, including detailed roles and responsibilities;
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13. Memberikan penjelasan atas seluruh hal yang diminta 13. To provide explanations on all matters requested or
atau ditanyakan oleh Dewan Komisaris; inquired by the Board of Commissioners;
14. Menyusun dan menetapkan struktur organisasi 14. To formulate and determine the Company’s
Perseroan; organizational structure;
15. Melaksanakan kewajiban lainnya sebagaimana diatur 15. To perform other obligations as stipulated in the Articles
dalam Anggaran Dasar dan yang ditetapkan oleh of Association and as determined by the GMS in
RUPS sesuai dengan ketentuan peraturan perundang- accordance with applicable laws and regulations;
undangan;
16. Dalam menjalankan fungsi pengurusan, Direksi wajib 16. In carrying out its management functions, to convene
menyelenggarakan RUPS Tahunan dan RUPS lainnya the Annual GMS and other GMS in accordance with
sesuai dengan peraturan perundang-undangan dan applicable laws and regulations and the Articles of
Anggaran Dasar; Association;
17. Direksi membentuk komite dengan memperhatikan 17. The Board of Directors establish committees in
ketentuan peraturan perundang-undangan yang berlaku; compliance with prevailing laws and regulations;
18. Apabila komite dibentuk, Direksi wajib melakukan 18. Where committees are established, to conduct an
evaluasi atas kinerja komite pada setiap akhir tahun evaluation of their performance at the end of each
buku; financial year;
19. Bersama dengan Dewan Komisaris, Direksi wajib 19. Together with the Board of Commissioners, to
menyusun: formulate:
a. Pedoman yang mengikat setiap anggota Direksi a. Guidelines binding on each member of the Board
dan Dewan Komisaris sesuai dengan ketentuan of Directors and the Board of Commissioners in
peraturan perundang-undangan; dan accordance with applicable laws and regulations;
and
b. Kode etik yang berlaku bagi seluruh anggota Direksi, b. A code of ethics applicable to all members of the
Dewan Komisaris, karyawan, serta pendukung organ Board of Directors, the Board of Commissioners,
Perseroan sesuai dengan ketentuan yang berlaku; employees, and supporting organs of the Company
in accordance with prevailing regulations;
20. Setiap anggota Direksi bertanggung jawab secara 20. Each member of the Board of Directors shall be
tanggung renteng atas kerugian Perseroan yang timbul jointly and severally liable for any losses incurred by
akibat kesalahan atau kelalaian dalam pelaksanaan the Company arising from errors or negligence in the
tugas; performance of duties;
21. Anggota Direksi tidak dapat dimintai 21. A member of the Board of Directors shall not be held
pertanggungjawaban atas kerugian Perseroan apabila liable for losses suffered by the Company if he or she
dapat membuktikan bahwa: can prove that:
a. Kerugian tersebut bukan disebabkan oleh kesalahan a. a. The loss was not caused by his or her fault or
atau kelalaiannya; negligence;
b. Telah melakukan pengurusan dengan itikad baik, b. Management has been carried out in good faith,
penuh tanggung jawab, dan kehati-hatian untuk with full responsibility and due care, in the interests
kepentingan serta sesuai dengan maksud dan of and in line with the Company’s purposes and
tujuan Perseroan; objectives;
c. Tidak memiliki benturan kepentingan, baik langsung c. There is no conflict of interest, either directly or
maupun tidak langsung, atas tindakan pengurusan indirectly, in the management actions that resulted
yang mengakibatkan kerugian; dan in the loss; and
d. Telah mengambil langkah-langkah untuk mencegah d. Measures have been taken to prevent the
timbul atau berlanjutnya kerugian; occurrence or continuation of such loss;
22. Direksi mewakili Perseroan secara sah dan langsung 22. The Board of Directors lawfully and directly represents
baik di dalam maupun di luar pengadilan dalam segala the Company both in and out of court in all matters and
hal dan kejadian, mengikat Perseroan dengan pihak lain circumstances, binds the Company with third parties
dan pihak lain dengan Perseroan, serta melaksanakan and third parties with the Company, and undertakes all
seluruh tindakan pengurusan dan kepemilikan sesuai management and ownership actions in accordance with
dengan batasan yang berlaku; applicable limitations;
23. Dalam menjalankan tugas pengurusan, Direksi wajib 23. In carrying out its management responsibilities, the
menyelenggarakan RUPS Tahunan dan RUPS lainnya Board of Directors shall convene the Annual GMS and
sebagaimana diatur dalam peraturan perundang- other GMS as stipulated under applicable laws and
undangan dan Anggaran Dasar; dan regulations and the Articles of Association; and
24. Setiap anggota Direksi wajib melaksanakan tugas dan 24. Each member of the Board of Directors shall perform
tanggung jawabnya dengan itikad baik, penuh tanggung his or her duties and responsibilities in good faith, with
jawab, serta kehati-hatian. full responsibility, and with due care.
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Wewenang Direksi
The Authorities of the Board of Directors
Direksi memiliki wewenang untuk menetapkan kebijakan The Board of Directors is vested with the authority to
mengenai pengelolaan Perseroan, yang meliputi: formulate policies concerning the management of the
Company, which include the following:
1. Mengatur penyerahan kekuasaan Direksi untuk mewakili 1. To regulate the delegation of the Board of Directors’
Perseroan di dalam dan di luar Pengadilan kepada authority to represent the Company in and out of court
seorang atau beberapa orang anggota Direksi yang to one or more specifically designated members of the
khusus ditunjuk untuk itu, atau kepada seorang atau Board of Directors, or to one or more employees of the
beberapa orang pekerja Perseroan baik sendiri-sendiri Company, either individually or jointly, or to other parties,
maupun bersama-sama, atau kepada orang lain, including the delegation of authority to Branch Heads or
serta mengatur penyerahan kekuasaan Direksi untuk Representative Heads both domestically and overseas;
mewakili Perseroan kepada Kepala Cabang atau Kepala
Perwakilan di dalam atau di luar negeri;
2. Mengatur ketentuan-ketentuan tentang kepegawaian 2. To determine provisions relating to the Company’s
Perseroan, termasuk penetapan gaji, pensiun atau human resources, including the establishment of
jaminan hari tua, serta penghasilan lain bagi pekerja salaries, pensions or old-age benefits, and other forms
Perseroan sesuai dengan peraturan perundang- of remuneration for employees, in accordance with
undangan yang berlaku dan keputusan Rapat Umum prevailing laws and regulations and resolutions of the
Pemegang Saham; General Meeting of Shareholders;
3. Mengangkat dan memberhentikan pekerja Perseroan 3. To appoint and dismiss employees of the Company in
berdasarkan peraturan kepegawaian Perseroan dan accordance with the Company’s employment regulations
peraturan perundang-undangan yang berlaku; and applicable laws and regulations;
4. Melakukan segala tindakan dan perbuatan lainnya 4. To undertake all other actions and legal acts relating
yang berkaitan dengan pengurusan maupun pemilikan to the management and ownership of the Company’s
kekayaan Perseroan, mengikat Perseroan dengan assets, bind the Company with third parties and/or third
pihak lain dan/atau pihak lain dengan Perseroan, serta parties with the Company, and represent the Company
mewakili Perseroan di dalam dan di luar Pengadilan in and out of court in all matters and circumstances,
tentang segala hal dan segala kejadian dengan subject to the limitations stipulated in applicable laws
pembatasan-pembatasan yang diatur dalam peraturan and regulations, the Articles of Association, and/or
perundang-undangan, Anggaran Dasar, dan/atau resolutions of the General Meeting of Shareholders;
Keputusan Rapat Umum Pemegang Saham;
5. Presiden Direktur berhak dan berwenang bertindak 5. The President Director is entitled and authorized to
untuk dan atas nama Direksi serta sah mewakili act for and on behalf of the Board of Directors and to
Perseroan; lawfully represent the Company;
6. Dalam hal Presiden Direktur tidak hadir atau 6. In the event that the President Director is absent or
berhalangan karena sebab apapun juga, maka Presiden unable to perform his or her duties for any reason, the
Direktur dapat menunjuk salah seorang anggota Direksi President Director may appoint another member of the
lainnya untuk dan atas nama Direksi serta sah mewakili Board of Directors to act for and on behalf of the Board
Perseroan; of Directors and to lawfully represent the Company;
7. Dalam hal Presiden Direktur tidak melakukan 7. If no such appointment is made by the President
penunjukan, maka salah seorang Direksi berhak dan Director, one member of the Board of Directors shall
berwenang bertindak untuk dan atas nama Direksi serta be entitled and authorized to act for and on behalf
sah mewakili Perseroan berdasarkan penunjukan dari of the Board of Directors and to lawfully represent
Rapat Direksi; the Company based on a resolution of the Board of
Directors’ Meeting;
8. Anggota Direksi tidak berwenang mewakili Perseroan 8. A member of the Board of Directors shall not be
apabila: authorized to represent the Company if:
a. Terjadi perkara di pengadilan antara Perseroan a. There is a court case between the Company and the
dengan anggota Direksi yang bersangkutan; atau relevant member of the Board of Directors; or
b. Anggota Direksi yang bersangkutan mempunyai b. The relevant member of the Board of Directors has
benturan kepentingan dengan Perseroan. a conflict of interest with the Company;
9. Dalam hal terdapat keadaan sebagaimana dimaksud 9. In the circumstances referred to in item 8, the party
pada poin 8, yang berhak mewakili Perseroan adalah: authorized to represent the Company shall be:
a. Anggota Direksi lainnya yang tidak mempunyai a. Another member of the Board of Directors who does
benturan kepentingan dengan Perseroan; not have a conflict of interest with the Company;
b. Dewan Komisaris dalam hal seluruh anggota b. The Board of Commissioners, in the event that all
Direksi mempunyai benturan kepentingan dengan members of the Board of Directors have a conflict of
Perseroan; atau interest with the Company; or
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c. Pihak lain yang ditunjuk oleh RUPS dalam hal c. Another party appointed by the GMS, in the event
seluruh anggota Direksi atau Dewan Komisaris that all members of the Board of Directors and the
mempunyai benturan kepentingan dengan Board of Commissioners have a conflict of interest
Perseroan. with the Company;
10. Pembagian tugas dan wewenang setiap anggota 10. The allocation of duties and authorities of each member
Direksi ditetapkan oleh RUPS. Dalam hal RUPS tidak of the Board of Directors shall be determined by the
menetapkan, maka pembagian tugas dan wewenang GMS. In the event that the GMS does not stipulate such
setiap anggota Direksi ditetapkan berdasarkan allocation, it shall be determined based on a resolution
keputusan Rapat Direksi. of the Board of Directors’ Meeting.
Wewenang Direksi yang Memerlukan Persetujuan Dewan Komisaris
The Board of Directors’ Authorities Requiring the Board of Commissioners’ Approval
Dalam melaksanakan tugas dan tanggung jawabnya, Direksi In performing its management duties and responsibilities,
memerlukan persetujuan tertulis dari Dewan Komisaris the Board of Directors is required to obtain prior written
dengan mematuhi peraturan perundang-undangan yang approval from the Board of Commissioners, in compliance
berlaku serta anggaran dasar Perseroan. Adapun hal-hal with prevailing laws and regulations and the Company’s
yang memerlukan persetujuan tersebut antara lain: Articles of Association. Actions requiring such approval
include, among others:
1. Membuka atau menutup kantor cabang, kantor 1. The establishment or closure of branch offices,
perwakilan, atau jaringan kantor lainnya di lokasi lain, representative offices, or other office networks in
baik di dalam maupun luar wilayah Republik Indonesia, other locations, both within and outside the territory
yang ditetapkan oleh Direksi dengan persetujuan Dewan of the Republic of Indonesia, as determined by the
Komisaris; Board of Directors with the approval of the Board of
Commissioners;
2. Saham yang masih disimpan oleh Perseroan akan 2. The issuance of treasury shares held by the Company,
dikeluarkan dengan persetujuan Rapat Umum subject to approval of the General Meeting of
Pemegang Saham (RUPS). Syarat dan harga saham Shareholders (GMS), with the terms and price of
yang akan dikeluarkan ditentukan oleh Direksi setelah such shares determined by the Board of Directors
mendapat persetujuan tertulis dari Dewan Komisaris; after obtaining written approval from the Board of
Commissioners;
3. Menyusun Rencana Jangka Panjang Perseroan (RJPP), 3. The preparation of the Company’s Long-Term Plan
Rencana Kerja dan Anggaran Perseroan (RKAP), serta (RJPP), Work Plan and Budget (RKAP), including any
perubahan-perubahannya, dan menyampaikannya amendments thereto, and their submission to the Board
kepada Dewan Komisaris untuk mendapatkan of Commissioners for approval;
persetujuan;
4. Meminjam atau meminjamkan uang atas nama 4. Borrowing or lending funds on behalf of the
Perseroan (tidak termasuk pengambilan uang dari Company (excluding bank loans obtained by the
Perseroan melalui pinjaman di Bank), dengan nilai yang Company) in amounts as determined by the Board of
telah atau akan ditentukan oleh Dewan Komisaris; Commissioners;
5. Mengagunkan harta Perseroan dan memberikan 5. The encumbrance of the Company’s assets and the
jaminan dengan nilai yang melebihi batas yang telah provision of guarantees exceeding the thresholds
atau akan ditetapkan oleh Dewan Komisaris; stipulated by the Board of Commissioners;
6. Melepaskan aktiva tetap berupa tanah dan bangunan; 6. The disposal of fixed assets in the form of land and
buildings;
7. Menghapuskan aktiva tetap selain tanah dan bangunan, 7. The write-off of fixed assets other than land and
dengan nilai yang melebihi 25% (dua puluh lima persen) buildings with a value exceeding 25% (twenty-five
dari total nilai seluruh aktiva tetap Perseroan non- percent) of the total value of all non-consolidated
konsolidasi berdasarkan laporan keuangan audit non- fixed assets of the Company based on the audited
konsolidasi tahun buku sebelumnya untuk keperluan non-consolidated financial statements of the previous
tahun buku berjalan; financial year for the purposes of the current financial
year;
8. Menghapuskan piutang macet dengan nilai yang 8. The write-off of non-performing receivables exceeding
melebihi batas yang telah atau akan ditetapkan oleh the limits determined by the Board of Commissioners;
Dewan Komisaris;
9. Mendirikan usaha baru atau berpartisipasi dalam 9. The establishment of new business ventures or
perusahaan lain, baik di dalam maupun luar negeri, participation in other companies, domestically or
yang tidak terkait dengan penyelamatan piutang sesuai overseas, not related to receivables recovery in
dengan ketentuan yang berlaku; accordance with applicable regulations;
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10. Melakukan likuidasi, menutup, atau melepaskan 10. The liquidation, closure, or disposal of part or all equity
sebagian atau seluruh penyertaan pada perusahaan participation in other companies, both domestically and
lain, baik di dalam maupun luar negeri; overseas;
11. Mengadakan kerja sama dengan badan usaha atau 11. The execution of cooperation with business entities
pihak di luar kegiatan usaha operasional Perseroan, or external parties outside the Company’s operational
dalam bentuk kerja sama operasi, kontrak manajemen, business activities in the form of joint operations,
dan perjanjian lainnya yang memiliki sifat serupa, management contracts, or other agreements of a
dengan jangka waktu atau nilai yang melebihi batas similar nature, with a term or value exceeding the limits
yang telah ditetapkan oleh Dewan Komisaris. set by the Board of Commissioners;
12. Penjualan saham yang masih disimpan (saham 12. The sale of treasury shares in the Company’s
dalam portepel) pada anak perusahaan Perseroan subsidiaries resulting in dilution of the Company’s
yang mengakibatkan kepemilikan Perseroan pada ownership and causing the Company to lose control
perusahaan anak terdilusi, sehingga menyebabkan over such subsidiaries;
Perseroan kehilangan kendali atas anak perusahaan
tersebut;
13. Melakukan tindakan yang termasuk dalam transaksi 13. The undertaking of actions classified as material
material sebagaimana ditetapkan oleh peraturan transactions as stipulated under capital market
perundang-undangan di bidang Pasar Modal, dengan regulations, with values determined by the Board
nilai tertentu yang ditetapkan oleh Dewan Komisaris, of Commissioners, except for material transactions
kecuali jika tindakan tersebut termasuk dalam kategori exempted under such regulations;
transaksi material yang dikecualikan oleh peraturan
Pasar Modal;
14. Mengubah struktur organisasi Perseroan di bawah 14. Changes to the Company’s organizational structure
Direksi, hingga tingkat grup (divisi); under the Board of Directors up to the group (division)
level;
15. Penyampaian rencana kerja tahunan oleh Direksi yang 15. The submission of the annual work plan by the Board of
wajib mendapatkan persetujuan dari Dewan Komisaris; Directors, which is subject to approval by the Board of
Commissioners; and
16. Pembagian dividen interim yang ditetapkan berdasarkan 16. The distribution of interim dividends based on a
keputusan Rapat Direksi, setelah memperoleh resolution of the Board of Directors after obtaining
persetujuan Dewan Komisaris, dengan memperhatikan approval from the Board of Commissioners, taking into
proyeksi perolehan laba dan kemampuan keuangan account projected earnings and the Company’s financial
Perseroan. capacity.
Pembagian Tugas dan Tanggung Jawab Direksi
Segregation of Duties and Responsibilities of the Board of Directors
Perseroan menetapkan pembagian tugas, fungsi, dan The Company establishes a clear, structured, and
tanggung jawab bagi setiap anggota Direksi secara jelas, comprehensive allocation of duties, functions, and
terstruktur, dan komprehensif sesuai dengan keahlian serta responsibilities for each member of the Board of Directors,
bidang masing-masing. Pengaturan ini bertujuan untuk in alignment with their respective expertise and areas of
memastikan pelaksanaan strategi serta keberlanjutan specialization. This arrangement is intended to ensure the
pencapaian sasaran Perseroan secara lebih efisien dan effective and efficient implementation of strategies and the
efektif di masa mendatang. sustainable achievement of the Company’s objectives in the
future.
Pembagian tugas Direksi diatur melalui Keputusan Sirkuler The allocation of duties among the Board of Directors
Direksi (Board of Directors Resolution) No. 001/2021 is governed by the Circular Resolution of the Board of
tanggal 11 Januari 2021 tentang Pembagian Tugas dan Directors (Board of Directors Resolution) No. 001/2021
Wewenang Direksi, yang berlaku efektif sejak 13 November dated 11 January 2021 concerning the Allocation of Duties
2020, dan selanjutnya mengalami perubahan melalui and Authorities of the Board of Directors, which has been
Keputusan Sirkuler Direksi (Board of Directors Resolution) effective since 13 November 2020, and was subsequently
No. 004/BoR/CSG-ATPI/V/2022 tanggal 17 Mei 2022. amended by the Circular Resolution of the Board of
Perubahan tersebut mencakup antara lain: Directors (Board of Directors Resolution) No. 004/BoR/
CSG-ATPI/V/2022 dated 17 May 2022. The amendments
include, among others:
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• Penggabungan wewenang, tugas, dan tanggung jawab • The consolidation of the authorities, duties, and
Direktur Pemasaran Asuransi Minyak & Gas dan Direktur responsibilities of the Director of Oil & Gas Insurance
Pemasaran Asuransi Non-Minyak & Gas sebagaimana Marketing and the Director of Non-Oil & Gas Insurance
diatur dalam BoR No. 001/2021, yang dialihkan kepada Marketing as stipulated in BoR No. 001/2021, which
Direktur Pemasaran Asuransi; dan were transferred to the Insurance Marketing Director;
and
• Pengaturan pembagian wewenang, tugas, dan tanggung • The arrangement of the allocation of authorities, duties,
jawab Presiden Direktur. and responsibilities of the President Director.
Adapun pembagian tugas dan wewenang masing-masing The allocation of duties and authorities of each member
anggota Direksi, antara lain, adalah sebagai berikut: of the Board of Directors includes, among others, the
following:
Nama Jabatan Tugas dan Tanggung Jawab
Name Position Duties and Responsibilities
Adi Pramana Presiden Direktur Presiden Direktur memiliki wewenang, tugas, dan tanggung jawab dalam menjalankan
President Director kegiatan Perseroan, yang meliputi antara lain:
1. Bertindak untuk dan atas nama Direksi serta secara sah mewakili Perseroan;
2. Menyusun kebijakan, rencana, dan program kerja Perseroan secara menyeluruh,
termasuk hal-hal yang bersifat strategis;
3. Menyusun dan menyatakan Keputusan Pemegang Saham dalam akta notaris;
4. Menandatangani seluruh dokumen Perseroan sesuai dengan ketentuan yang berlaku;
5. Mendelegasikan sebagian kewenangannya dan/atau memberikan kuasa kepada
karyawan yang berada di bawah Direktorat yang dipimpinnya; dan
6. Melaksanakan ketentuan yang diatur dalam Anggaran Dasar serta peraturan
perundang-undangan yang berlaku.
The President Director holds the authorities, duties, and responsibilities in the conduct of
the Company’s activities, which include, but are not limited to, the following:
1. To act for and on behalf of the Board of Directors and to lawfully represent the
Company;
2. To formulate the Company’s general policies, plans, and work programs, including
matters of a strategic nature;
3. To prepare and declare Shareholders’ Resolutions in notarial deeds;
4. To execute and sign all Company documents in accordance with prevailing provisions;
5. To delegate part of his or her authorities and/or grant powers of attorney to
employees within the Directorate under his or her supervision; and
6. To carry out matters stipulated in the Articles of Association and in accordance with
applicable laws and regulations.
Fitri Azwar Direktur Keuangan & Direktur Keuangan & Layanan Korporat memiliki wewenang, tugas, dan tanggung jawab
Layanan Korporat terkait aktivitas keuangan dan layanan korporat, serta hal-hal yang berada dalam
Finance & Corporate Direktorat di bawahnya, termasuk namun tidak terbatas pada:
Services Director 1. Bertindak untuk dan atas nama Direksi serta mewakili Perseroan terkait aktivitas/
kegiatan Keuangan.
2. Menyusun kebijakan, rencana, dan program kerja.
3. Membuat dan menandatangani dokumen-dokumen yang berkaitan dengan
aktivitas keuangan, serta aktivitas yang berada dalam Direktorat di bawahnya,
seperti: menandatangani dokumen-dokumen perjanjian terkait fasilitas perbankan,
menandatangani akta gadai/fidusia, serta perjanjian terkait aktivitas keuangan
lainnya, surat menyurat, memo, dan dokumen lainnya yang berkaitan dengan aktivitas
keuangan Perseroan.
4. Memberikan sebagian kewenangannya dan/atau memberikan kuasa kepada
karyawan yang berada di Direktorat di bawahnya.
5. Melaksanakan hal-hal yang diatur dalam Anggaran Dasar dan ketentuan yang berlaku.
The Finance & Corporate Services Director holds the authorities, duties, and
responsibilities relating to the Company’s financial activities and corporate services,
including all functions under the Directorate within his or her purview, which include,
among others:
1. To act for and on behalf of the Board of Directors and to represent the Company in all
activities and matters related to financial functions;
2. To formulate policies, plans, and work programs in the areas of finance and corporate
services;
3. To prepare and execute documents related to financial activities and operations
under the Directorate, including, among others, agreements for banking facilities,
pledge and fiduciary deeds, other agreements related to financial activities, as well
as correspondence, memoranda, and other documents pertaining to the Company’s
financial activities;
4. To delegate part of his or her authorities and/or grant powers of attorney to
employees within the Directorate under his or her coordination; and
5. To carry out matters stipulated in the Articles of Association and in accordance with
applicable laws and regulations.
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Nama Jabatan Tugas dan Tanggung Jawab
Name Position Duties and Responsibilities
Ery Direktur Pemasaran Direktur Pemasaran Asuransi memiliki wewenang, tugas, dan tanggung jawab terkait
Widiatmoko Asuransi aktivitas pemasaran serta hal-hal lainnya yang berada dalam Direktorat di bawahnya,
Insurance Marketing termasuk namun tidak terbatas pada:
Director 1. Bertindak untuk dan atas nama Direksi serta mewakili Perseroan terkait aktivitas/
kegiatan pemasaran.
2. Menyusun kebijakan, rencana, dan program kerja.
3. Membuat dan menandatangani dokumen-dokumen yang berkaitan dengan aktivitas
pemasaran serta hal-hal lainnya yang berada dalam Direktorat di bawahnya, seperti:
perjanjian (termasuk perjanjian fidusia), dokumen-dokumen tender, surat menyurat,
memo, persetujuan terkait aktivitas pemasaran, serta dokumen lainnya.
4. Memberikan sebagian kewenangannya dan/atau memberikan kuasa kepada
karyawan yang berada di Direktorat di bawahnya.
5. Melaksanakan hal-hal yang diatur dalam Anggaran Dasar dan ketentuan yang berlaku.
The Insurance Marketing Director holds the authority, duties, and responsibilities related
to marketing activities, as well as other matters within the Directorate under their
responsibility, including but not limited to:
1. Acting for and on behalf of the Board of Directors and representing the Company in
relation to marketing activities.
2. Developing policies, plans, and work programs.
3. Preparing and signing documents related to insurance marketing activities, as well as
other matters within the Directorate under their responsibility, such as: agreements
(including Fiduciary Agreements), tender documents, correspondence, memos,
approvals related to marketing activities, and other relevant documents.
4. Delegating part of their authority and/or granting power of attorney to employees
within the Directorate.
5. Carrying out tasks as regulated in the Articles of Association and applicable
regulations.
Fadlil Direktur Teknik Direktur Teknik memiliki wewenang, tugas, dan tanggung jawab terkait aktivitas teknik,
Iswahyudi Technical Director serta hal-hal lainnya yang berada dalam Direktorat di bawahnya, termasuk namun tidak
terbatas pada:
1. Bertindak untuk dan atas nama Direksi serta mewakili Perseroan terkait aktivitas/
kegiatan Teknik.
2. Menyusun kebijakan, rencana, dan program kerja.
3. Membuat dan menandatangani dokumen-dokumen yang berkaitan dengan aktivitas
Teknik dan aktivitas yang berada dalam Direktorat di bawahnya, seperti: perjanjian,
surat menyurat, memo, dokumen persetujuan, serta dokumen lainnya.
4. Memberikan sebagian kewenangannya dan/atau memberikan kuasa kepada
karyawan yang berada di Direktorat di bawahnya.
5. Melaksanakan hal-hal yang diatur dalam Anggaran Dasar dan ketentuan yang berlaku.
The Technical Director has the authorities, duties and responsibilities related to technical
activities, as well as other matters within the Directorate under him, including but not
limited to:
1. Act for and on behalf of the Board of Directors and representing the Company in
relation to technical activities.
2. Develop policies, plans and work programs.
3. Prepare and sign documents related to Technical activities and activities within
the Directorate under it, such as: agreements, correspondence, memos, approval
documents, and other documents.
4. Grant part of their authority and/or give proxy to the employees under the Directorate.
5. Perform tasks as regulated in the Articles of Association and applicable regulations.
Edi Yoga Direktur Kepatuhan Secara umum, wewenang, tugas, dan tanggung jawab Direktur Kepatuhan & Manajemen
Prasetyo & Manajemen Risiko termasuk namun tidak terbatas pada:
Risiko 1. Bertindak untuk dan atas nama Direksi serta mewakili Perseroan terkait aktivitas/
Director of kegiatan kepatuhan dan manajemen risiko.
Compliance & Risk 2. Menyusun kebijakan, rencana, dan program kerja.
Management 3. Membuat dan menandatangani dokumen-dokumen yang berkaitan dengan aktivitas
kepatuhan dan manajemen risiko, serta hal-hal lainnya yang berada dalam Direktorat
di bawahnya, seperti: perjanjian, surat menyurat, memo, dan dokumen lainnya.
4. Memberikan sebagian kewenangannya dan/atau memberikan kuasa kepada
karyawan yang berada di Direktorat di bawahnya.
5. Melaksanakan hal-hal yang diatur dalam Anggaran Dasar dan ketentuan yang berlaku.
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Nama Jabatan Tugas dan Tanggung Jawab
Name Position Duties and Responsibilities
In general, the authorities, duties and responsibilities of the Director of Compliance &
Risk Management includes but are not limited to:
1. Act for and on behalf of the Board of Directors and representing the Company in
relation to compliance and risk management activities.
2. Formulate policies, plans and work programs.
3. Prepare and sign documents related to compliance and risk management activities,
as well as other matters within the Directorate under it, such as: agreements,
correspondence, memos and other documents.
4. Grant part of their authority and/or give proxy to the employees under the Directorate.
5. Perform tasks as regulated in the Articles of Association and applicable regulations.
Rapat dan Tingkat Kehadiran Direksi
The Board of Directors Meeting and Meeting Attendance Rate
Ketentuan Rapat Direksi Board of Directors’ Meetings Provisions
Dasar hukum atas pelaksanaan Rapat Direksi, antara lain: The legal bases governing the implementation of the Board
of Directors’ Meetings include the following:
1. Board Manual, yang mengatur bahwa Rapat Direksi Tugu 1. The Board Manual, which stipulates that the Board of
Insurance diadakan minimal sekali dalam sebulan atau Directors’ Meetings of Tugu Insurance shall be held at
dapat diadakan kapan saja apabila dianggap perlu oleh least once a month, or at any time if deemed necessary
satu atau lebih anggota Direksi, atau atas permintaan by one or more members of the Board of Directors, or
tertulis dari satu atau lebih anggota Dewan Komisaris, upon a written request from one or more members of
atau atas permintaan tertulis dari satu (1) Pemegang the Board of Commissioners, or upon a written request
Saham atau lebih yang bersama-sama mewakili 1/10 from one (1) or more Shareholders jointly representing
(satu persepuluh) bagian dari jumlah seluruh saham at least 1/10 (one-tenth) of the total shares with valid
dengan hak suara yang sah; voting rights;
2. Berdasarkan POJK No. 33/POJK.04/2014 tentang 2. OJK Regulation No. 33/POJK.04/2014 on the Board
Direksi dan Dewan Komisaris Emiten atau Perusahaan of Directors and Board of Commissioners of Issuers
Publik dan Anggaran Dasar, yang menyatakan bahwa or Public Companies and the Company’s Articles of
Direksi wajib mengadakan rapat Direksi secara berkala Association, which stipulate that the Board of Directors
paling kurang satu (1) kali dalam setiap bulan, dan must convene regular meetings at least once every
rapat Direksi bersama Dewan Komisaris secara berkala month, and joint meetings between the Board of
paling kurang satu (1) kali dalam empat (4) bulan; dan Directors and the Board of Commissioners at least once
every four (4) months; and
3. Berdasarkan POJK No. 73/POJK.05/2016 tentang 3. OJK Regulation No. 73/POJK.05/2016 on Good
Tata Kelola Perusahaan yang Baik bagi Perusahaan Corporate Governance for Insurance Companies, which
Perasuransian, yang mewajibkan Direksi perusahaan requires the Board of Directors to hold regular Board
untuk menyelenggarakan rapat Direksi secara berkala meetings at least once a month and joint meetings with
paling sedikit satu (1) kali dalam sebulan dan rapat the Board of Commissioners at least four (4) times a
Direksi bersama Dewan Komisaris paling sedikit empat year.
(4) kali dalam setahun.
Pelaksanaan Rapat Direksi dipimpin oleh Presiden The Board of Directors’ Meetings are chaired by the
Direktur. Apabila Presiden Direktur tidak dapat hadir atau President Director. In the event that the President Director
berhalangan, yang tidak perlu dibuktikan kepada pihak is unable to attend or is otherwise unavailable, without
ketiga, maka Rapat Direksi akan dipimpin oleh seorang the need for proof to any third party, the meeting shall be
anggota Direksi yang dipilih dari dan oleh Direksi yang hadir. chaired by a member of the Board of Directors elected
Hasil Rapat Direksi wajib dituangkan dalam risalah rapat from and by the attending Directors. The resolutions and
yang didokumentasikan dengan baik. Setiap perbedaan discussions of each meeting must be recorded in properly
pendapat yang muncul dalam keputusan Rapat Direksi documented minutes of meeting. Any dissenting opinions
harus dicatat secara jelas dalam risalah rapat, disertai arising from decisions made at the Board of Directors’
dengan alasan perbedaan pendapat tersebut. Meetings must be clearly recorded in the minutes, together
with the reasons underlying such differences of opinion.
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Hingga akhir tahun 2025, Direksi telah melaksanakan Up to the end of 2025, the Board of Directors convened
Rapat Direksi sebanyak 45 kali dan Rapat Gabungan a total of 45 Board of Directors’ Meetings and 13 Joint
dengan Dewan Komisaris sebanyak 13 kali. Adapun jumlah Meetings with the Board of Commissioners. The number of
Rapat Direksi serta kehadiran masing-masing anggota Board of Directors’ Meetings and the attendance of each
Direksi dalam Rapat sepanjang tahun 2025 adalah sebagai Director throughout 2025 are as follows:
berikut:
Nama Direksi Jumlah Rapat Jumlah Kehadiran Persentase Tingkat Kehadiran
Name of Board of Directors Total Meetings Total Attendance Attendance Rate in %
Adi Pramana 25 25 100%
Tatang Nurhidayat* 11 11 100%
Fitri Azwar 24 24 100%
Emil Hakim* 11 11 100%
Ery Widiatmoko 45 43 96%
Edi Yoga Prasetyo 45 44 98%
Fadlil Iswahyudi 24 23 96%
Sudarlin* 11 11 100%
*)
Sudah tidak lagi menjabat sejak ditutupnya RUPST tanggal 29 April 2025
No longer serving since the closing of the Annual General Meeting of Shareholders (AGMS) on 29 April 2025
Jumlah Rapat dan Kehadiran Direksi dalam Rapat Dewan Komisaris Mengundang Direksi Tahun 2025
Total Meeting and Attendance of Board of Directors in Joint Meeting with the Board of Commissioners in 2025
Nama Direksi Jumlah Rapat Jumlah Kehadiran Persentase Tingkat Kehadiran
Name of Board of Directors Total Meetings Total Attendance Attendance Rate in %
Adi Pramana 11 11 100%
Tatang Nurhidayat* 2 2 100%
Fitri Azwar 11 11 100%
Emil Hakim* 2 2 100%
Ery Widiatmoko 13 11 85%
Edi Yoga Prasetyo 13 12 92%
Fadlil Iswahyudi 11 11 100%
Sudarlin* 2 2 100%
*)
Sudah tidak lagi menjabat sejak ditutupnya RUPST tanggal 29 April 2025
No longer serving since the closing of the Annual General Meeting of Shareholders (AGMS) on 29 April 2025
Kehadiran Direksi pada RUPS Tahunan
The Board of Directors Attendance in Annual GMS
Nama Direksi Jabatan Kehadiran pada RUPST 29 April 2025
Name of Board of Directors Position Attendance at AGMS on 29 April 2025
Adi Pramana Presiden Direktur Tidak hadir
President Director Absent
Tatang Nurhidayat* Presiden Direktur Hadir
President Director Present
Fitri Azwar Direktur Keuangan & Layanan Korporat Tidak hadir
Finance & Corporate Services Director Absent
Emil Hakim* Direktur Keuangan & Layanan Korporat Hadir
Finance & Corporate Services Director Present
Ery Widiatmoko Direktur Pemasaran Asuransi Hadir
Insurance Marketing Director Present
Edi Yoga Prasetyo Direktur Kepatuhan & Manajemen Risiko Hadir
Director of Compliance & Risk Management Present
Fadlil Iswahyudi Direktur Teknik Tidak hadir
Technical Director Absent
Sudarlin* Direktur Teknik Hadir
Technical Director Present
*)
Sudah tidak lagi menjabat sejak ditutupnya RUPST tanggal 29 April 2025
No longer serving since the closing of the Annual General Meeting of Shareholders (AGMS) on 29 April 2025
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
Page 241
Tata Kelola Perusahaan
Good Corporate Governance 241
Kehadiran Direksi pada RUPS Luar Biasa
The Board of Directors Attendance in Extraordinary GMS
Nama Direksi Jabatan Kehadiran pada RUPSLB 17 September 2025
Name of Board of Directors Position Attendance at EGMS on 17 September 2025
Adi Pramana Presiden Direktur Hadir
President Director Present
Tatang Nurhidayat* Presiden Direktur Tidak hadir
President Director Absent
Fitri Azwar Direktur Keuangan & Layanan Korporat Hadir
Finance & Corporate Services Director Present
Emil Hakim* Direktur Keuangan & Layanan Korporat Tidak hadir
Finance & Corporate Services Director Absent
Ery Widiatmoko Direktur Pemasaran Asuransi Hadir
Insurance Marketing Director Present
Edi Yoga Prasetyo Direktur Kepatuhan & Manajemen Risiko Hadir
Director of Compliance & Risk Management Present
Fadlil Iswahyudi Direktur Teknik Hadir
Technical Director Present
Sudarlin* Direktur Teknik Tidak hadir
Technical Director Absent
*)
Sudah tidak lagi menjabat sejak ditutupnya RUPST tanggal 29 April 2025
No longer serving since the closing of the Annual General Meeting of Shareholders (AGMS) on 29 April 2025
Pelatihan dan/atau Peningkatan Kompetensi Anggota Direksi
Training and/or Competence Improvement of the Board of Directors
Program Pelatihan/Orientasi Anggota Direksi yang Baru Training/Orientation Program of Newly Appointed Member of
Diangkat Board of Directors
Perseroan memiliki program orientasi bagi Direksi yang The Company has an orientation program for newly
baru diangkat untuk memberikan pemahaman tentang appointed Directors to provide them with knowledge about
Perseroan. Program ini bertujuan agar Direksi yang baru the Company. The program aims to help them understand
dapat memahami tugas, tanggung jawab, dan proses their duties and responsibilities as members of the Board
bisnis Perseroan, serta dapat bekerja selaras dengan of Directors, the Company’s business processes, and to
Organ Perseroan lainnya. Pelaksanaan program orientasi ensure they work in harmony with the other organs of the
bagi Direksi yang baru diangkat dilaksanakan oleh fungsi Company. The orientation program for newly appointed
Sekretaris Perusahaan. Directors is conducted by the Corporate Secretary function.
Pada tahun 2025, ada anggota 3 (tiga) Direksi baru yang In 2025, there were 3 (three) new members appointed to
diangkat, sehingga Perseroan melaksanakan program the Board of Directors; therefore, the Company conduct an
orientasi bagi Direksi baru. orientation program for new Directors.
Peningkatan Kompetensi Anggota Direksi Competency Enhancement of the Board of Directors
Tugu Insurance menempatkan anggota Direksi sebagai Tugu Insurance considers its members of the Board of
salah satu aset utama yang memiliki peranan penting bagi Directors as one of the Company’s key assets, playing an
Perseroan. Secara konsisten, Perseroan menyelenggarakan important role in its success. To ensure the Board stays
program peningkatan kompetensi untuk anggota Direksi updated on the latest developments in the Company’s
agar mereka dapat memperbaharui informasi tentang core business and applicable laws and regulations, Tugu
perkembangan terkini dari Core Business dan peraturan Insurance organizes competency enhancement programs for
perundang-undangan yang berlaku. the Board of Directors.
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
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Tata Kelola Perusahaan
242 Good Corporate Governance
Ketentuan-ketentuan tentang program peningkatan The provisions regarding the competency enhancement
kompetensi bagi Direksi adalah sebagai berikut: program for the Board of Directors are as follows:
1. Program peningkatan kompetensi dilaksanakan untuk 1. The competency enhancement program is conducted to
meningkatkan efektivitas kerja Direksi; improve the effectiveness of the Board’s work;
2. Rencana pelaksanaan program peningkatan kompetensi 2. The plan to implement the competency enhancement
harus dimasukkan dalam rencana kerja dan anggaran program must be included in the Board of Directors’
Direksi; work plan and budget;
3. Setiap anggota Direksi yang mengikuti program 3. Each member of the Board of Directors who participates
peningkatan kompetensi, seperti seminar dan/atau in the competency enhancement program, such as
pelatihan, diminta untuk menyajikan presentasi kepada seminars and/or training, is required to present to the
anggota Direksi lainnya guna berbagi informasi dan other Board members in order to share information and
pengetahuan; dan knowledge; and
4. Anggota Direksi yang bersangkutan wajib membuat 4. The concerned Board member must prepare a report on
laporan mengenai pelaksanaan Program Peningkatan the implementation of the competency enhancement
Kompetensi dan menyampaikannya kepada Direksi. program and submit it to the Board of Directors.
Adapun program peningkatan kompetensi yang diikuti The competency enhancement programs attended by the
anggota Direksi sepanjang tahun 2025, sebagai berikut: Board of Directors throughout 2025 are as follows:
Nama Jabatan Tanggal Tempat Subjek Penyelenggara
Name Position Date Place Subject Organizer
Adi Pramana Presiden 23-26 April Jakarta Pelatihan Asesor Kompetensi LSP AAUI - BNSP
Direktur 2025 Competency Assessor Training
President 23-26 April
Director 2025
30 April 2025 Daring Certificate of Achievement - AI Chartered
30 April 2025 Online Transforming Fraud Prevention & Insurance Istitute
Detection (CII)
28 Agustus Jakarta Sertifikat Kompetensi Insurance Risk LSP AAUI
2025 Management - Jenjang Kualifikasi 7
28 August Bidang Pereasuransian
2025 Certificate of Competence in
Insurance Risk Management – Level
7 Qualification in Reinsurance
Tatang Presiden 20 Maret 2025 Jakarta Indonesia Re CEO Forum 2025 Indonesia Re
Nurhidayat* Direktur 20 March 2025
President
Director
Fitri Azwar Direktur 12 Februari Daring Introduction to Cargo Insurance Chartered
Keuangan 2025 Online Insurance
& Layanan 12 February Institute
Korporat 2025
Finance &
19 Maret 2025 Jakarta Risk Management: Qualification Badan Nasional
Corporate
19 March 2025 Level 5: Capital Markets Sector, Risk Sertifikasi Profesi
Services
Management Subsector (BNSP)
Director
National
Professional
Certification
Agency (BNSP)
24-25 Jakarta Investment Strategies and Portfolio The Indonesia
November 2025 Management Training Capital Market
24-25 Institute
November 2025
Emil Hakim* Direktur 5 Maret 2025 Jakarta Qualified Risk Governance Professional Lembaga
Keuangan 5 March 2025 Sertifikasi Profesi
& Layanan Mitra Kalyana
Korporat Sejahtera (LSP-
Finance & MKS)
Corporate Kalyana
Services Sejahtera
Director Partners
Professional
Certification
Institute (LSP-
MKS)
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
Page 243
Tata Kelola Perusahaan
Good Corporate Governance 243
Nama Jabatan Tanggal Tempat Subjek Penyelenggara
Name Position Date Place Subject Organizer
Ery Direktur 26 Juni 2025 Jakarta BOD Sharing Session: Service Strategy Tugu Institute
Widiatmoko Pemasaran 26 June 2025 & Blueprint
Asuransi
29 September Jakarta Sosialisasi Kebutuhan Kompetensi Tugu Institute
Insurance
2025 Teknis Jabatan (KKTJ) & Training
Marketing
29 September Playbook Direktorat Pemasaran
Director
2025 Asuransi
Socialization of Technical Competency
Requirements for Positions (KKTJ) &
Training Playbook for the Insurance
Marketing Directorate
17 November Jakarta Integrity In Action: Strengthening Tugu Institute
2025 Governance & Managing Procurement
17 November Risks
2025
Edi Yoga Direktur 17-18 Jakarta Moderator pada Workshop Dewan Tugu Institute
Prasetyo Kepatuhan & Desember Pengawas Syariah dengan tema:
Manajemen 2025 “Penguatan Tata Kelola dan
Risiko 17-18 Manajemen Risiko Syariah di Industri
Director of December Asuransi Syariah”
Compliance 2025 Moderator at the Sharia Supervisory
& Risk Board Workshop with the theme:
Management “Strengthening Sharia Governance
and Risk Management in the Sharia
Insurance Industry”
Fadlil Direktur 26 Juni 2025 Jakarta BOD Sharing Session: Service Strategy Tugu Institute
Iswahyudi Teknik 26 June 2025 & Blueprint
Technical
15 Agustus Jakarta Perdagangan Karbon Indonesia Tugu Institute
Director
2025 Confirmation
15 August Indonesia Carbon Trading
2025 Confirmation
21 Agustus Jakarta Privacy and Data Protection Legal Tugu Institute
2025 Framework & Implementation in
21 August Insurance Industry
2025
19 September Jakarta Awareness ISO37001 – SMAP Tugu Institute
2025
19 September
2025
2 Oktober 2025 Jakarta Peningkatan Pemahaman & Pelaporan Tugu Institute
2 October 2025 Gratifikasi
Improving Understanding & Reporting
of Gratification
17 Oktober Jakarta Integrity In Action: Strengthening Tugu Institute
2025 Governance & Managing Procurement
17 October Risks
2025
Sudarlin* Direktur Pada tahun 2025, tidak ikut serta dalam program peningkatan kompetensi maupun pelatihan
Teknik untuk Direksi.
Technical In 2025, Mr. Sudarlin did not attend any competency development programs or training for the
Director Board of Directors.
*)
Sudah tidak lagi menjabat sejak ditutupnya RUPST tanggal 29 April 2025
No longer serving since the closing of the Annual General Meeting of Shareholders (AGMS) on 29 April 2025
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
Page 244
Tata Kelola Perusahaan
244 Good Corporate Governance
Penilaian Kinerja Komite-Komite di Bawah Direksi
Performance Assessment of Committee under the Board of Directors
Pada tahun 2025, Direksi menilai bahwa Komite Investasi, In 2025, the Board of Directors assessed that the
Komite Manajemen Risiko, dan Komite Pengarah Teknologi Investment Committee, Risk Management Committee,
Informasi telah melaksanakan tugas dan tanggung jawabnya and Information Technology Steering Committee had
dengan baik. Penilaian ini didasarkan pada kinerja masing- performed their duties and responsibilities effectively.
masing Komite yang diukur menggunakan Key Performance This assessment was based on the performance of each
Indicator (KPI), yang mencakup beberapa indikator sebagai Committee as measured by Key Performance Indicators
berikut: (KPIs), which include the following criteria:
1. Realisasi jumlah pelaksanaan Rapat Komite dan 1. Realization of the number of Committee Meetings and
Rencana Kerja; implementation of the Work Plan;
2. Tingkat kehadiran dan partisipasi anggota dalam Rapat; 2. Attendance rate and level of participation in Meetings;
3. Penyampaian hasil reviu kepada Direksi; dan 3. Submission of review results to the Board of Directors;
and
4. Pembuatan serta penyampaian Laporan Komite secara 4. Timely preparation and submission of Committee
tepat waktu. Reports.
Direksi menilai bahwa sepanjang tahun 2025, Komite The Board of Directors concluded that throughout 2025, the
Investasi, Komite Manajemen Risiko, dan Komite Pengarah Investment Committee, Risk Management Committee, and
Teknologi Informasi telah menunjukkan kinerja yang Information Technology Steering Committee demonstrated
baik dalam menjalankan tugas dan tanggung jawabnya. strong performance in carrying out their respective duties
Penilaian ini didasarkan pada tingkat pemenuhan tugas and responsibilities. This evaluation was based on the level
masing-masing Komite, kompetensi dan keterampilan para of task fulfillment by each Committee, the competence
anggotanya, serta tingkat kehadiran dalam Rapat Komite. and expertise of their members, and their attendance at
Committee Meetings.
Direksi juga menilai bahwa Komite-komite tersebut telah Furthermore, the Board of Directors assessed that these
bekerja secara efektif serta memberikan kontribusi dan Committees operated effectively and provided meaningful
rekomendasi yang signifikan dalam mendukung Direksi contributions and recommendations, thereby supporting
menjalankan tugas dan tanggung jawab pengelolaan the Board of Directors in performing its duties and
perusahaan, sesuai dengan Anggaran Dasar dan ketentuan responsibilities in managing the Company in accordance
peraturan perundang-undangan yang berlaku. with the Articles of Association and applicable laws and
regulations.
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
Page 245
Tata Kelola Perusahaan
Good Corporate Governance 245
1
3.D
Transparansi Informasi Mengenai Dewan Komisaris dan
Direksi
Information Transparency about the Board of Directors and the Board of
Commissioners
Penilaian Kinerja Dewan Komisaris
The Board of Commissioners’ Performance Assessment
Perseroan melakukan evaluasi kinerja Dewan Komisaris The Company evaluates the performance of the Board
melalui Key Performance Indicators (KPI) yang disusun of Commissioners through collaboratively developed Key
secara kolaboratif. KPI ini dibuat berdasarkan Rencana Performance Indicators (KPIs). These KPIs are based on the
Jangka Panjang Perusahaan (RJPP) dan Rencana Kerja dan Company’s Long-Term Plan (RJPP) and the Company’s Work
Anggaran Perusahaan (RKAP), yang disepakati bersama and Budget Plan (RKAP), which are mutually agreed upon
oleh manajemen, dengan tetap mempertimbangkan visi by management, while taking into account the Company’s
dan misi Perusahaan, serta masukan dan arahan dari vision and mission, as well as feedback and guidance
Pemegang Saham dalam Rapat Umum Pemegang Saham from the Shareholders during the General Meeting of
(RUPS). Shareholders (GMS).
Prosedur Pelaksanaan Penilaian Kinerja Dewan Komisaris Performance Evaluation Procedure for the Board of
Commissioners
Pemegang Saham dalam RUPS berhak untuk melakukan Shareholders at the GMS have the right to evaluate the
evaluasi terhadap kinerja Dewan Komisaris setiap tahunnya. performance of the Board of Commissioners annually. The
Penilaian kinerja Dewan Komisaris dilakukan melalui performance evaluation of the Board of Commissioners is
sistem self-assessment oleh Dewan Komisaris itu sendiri. conducted through a self-assessment system by the Board
Selanjutnya, hasil penilaian kinerja ini akan dievaluasi oleh of Commissioners. The results of this evaluation will then
Pemegang Saham dalam RUPS. be reviewed by the Shareholders during the GMS.
Kriteria Penilaian Kinerja Dewan Komisaris Criteria for Performance Evaluation of the Board of
Commissioners
Secara umum, penilaian kinerja anggota Dewan Komisaris In general, the performance of the members of the Board
didasarkan pada tugas dan tanggung jawab yang tercantum of Commissioners is evaluated based on the duties and
dalam peraturan perundang-undangan yang berlaku, responsibilities outlined in applicable laws and regulations,
Anggaran Dasar Perusahaan, serta amanat dari Pemegang the Company’s Articles of Association, and the mandates
Saham. Penilaian kinerja Dewan Komisaris dilakukan of the Shareholders. The performance evaluation of the
dengan mengacu pada pencapaian Key Performance Board of Commissioners is based on the achievement of
Indicators (KPI) dan memperhatikan hasil survei Key Performance Indicators (KPIs) and considers the results
implementasi Tata Nilai Perusahaan (Amanah, Kompeten, of the Corporate Values implementation survey (Amanah,
Harmonis, Loyal, Adaptif, dan Kolaboratif). Competent, Harmonious, Loyal, Adaptive, and Collaborative).
KPI merupakan ukuran untuk menilai sejauh mana Dewan KPIs serve as a measure to assess the success of the
Komisaris berhasil melaksanakan tugas dan tanggung Board of Commissioners in carrying out their duties
jawabnya dalam mengawasi dan memberikan nasihat. and responsibilities in overseeing and providing advice.
Aspek-aspek yang dinilai dalam KPI Dewan Komisaris untuk The aspects evaluated in the KPIs for the Board of
tahun 2025 mencakup 4 (empat) aspek utama, yaitu: Commissioners for 2025 include 4 (four) main aspects:
1. Aspek Perencanaan; 1. Planning Aspect;
2. Aspek Pelaksanaan Tugas; 2. Task Execution Aspect;
3. Aspek Pelaporan; dan 3. Reporting Aspect; and
4. Aspek Dinamis. 4. Dynamic Aspect.
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
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Tata Kelola Perusahaan
246 Good Corporate Governance
Penilaian Kinerja Masing-masing Anggota Dewan Komisaris
Performance Assessment of Each Member of the Board of Commissioners
Nama Dewan Komisaris
Jabatan Pencapaian Kinerja 2025
Name of Board of
Position Achievement in 2025
Commissioners
Abdul Ghofar Presiden Komisaris • Telah melaksanakan tugas dan tanggung jawab sebagai Presiden Komisaris
& Komisaris dan Komisaris Independen sesuai Board Manual dan KPI yang telah
Independen ditetapkan;
President • Mempunyai kompetensi yang sesuai dengan bidang tugas dan tanggung
Commissioner jawabnya; dan
& Independent • Kehadiran dalam Rapat Dewan Komisaris adalah 100% dan dalam Rapat
Commissioner Dewan Komisaris Mengundang Direksi adalah 100%.
• Has carried out the duties and responsibilities as President Commissioner and
Independent Commissioner in accordance with the established Board Manual
and KPIs;
• Has competencies appropriate to his/her duties and responsibilities; and
• Attendance at Board of Commissioners Meetings is 100% and at Board of
Commissioners Meetings Inviting the Board of Directors is 100%.
Bagus Agung Komisaris • Telah melaksanakan tugas dan tanggung jawab sebagai Komisaris sesuai
Rahadiansyah Commissioner Board Manual dan KPI yang telah ditetapkan;
• Mempunyai kompetensi yang sesuai dengan bidang tugas dan tanggung
jawabnya; dan
• Kehadiran dalam Rapat Dewan Komisaris adalah 100% dan dalam Rapat
Dewan Komisaris Mengundang Direksi adalah 100%.
• Has carried out the duties and responsibilities of a Commissioner in
accordance with the established Board Manual and KPIs;
• Has competencies appropriate to his/her duties and responsibilities; and
• Attendance at Board of Commissioners Meetings is 100% and at Board of
Commissioners Meetings Inviting the Board of Directors is 100%.
Samuel Ramna* Komisaris • Telah melaksanakan tugas dan tanggung jawab sebagai Komisaris sesuai
Commissioner Board Manual dan KPI yang telah ditetapkan;
• Mempunyai kompetensi yang sesuai dengan bidang tugas dan tanggung
jawabnya; dan
• Kehadiran dalam Rapat Dewan Komisaris adalah 100% dan dalam Rapat
Dewan Komisaris Mengundang Direksi adalah 100%.
• Has carried out the duties and responsibilities of an Independent
Commissioner in accordance with the established Board Manual and KPIs;
• Has competencies appropriate to his/her duties and responsibilities; and
• Attendance at Board of Commissioners Meetings is 100% and at Board of
Commissioners Meetings Inviting the Board of Directors is 100%.
Poerwo Tjahjono Komisaris • Telah melaksanakan tugas dan tanggung jawab sebagai Komisaris Independen
Independen sesuai Board Manual dan KPI yang telah ditetapkan;
Independent • Mempunyai kompetensi yang sesuai dengan bidang tugas dan tanggung
Commissioner jawabnya; dan
• Kehadiran dalam Rapat Dewan Komisaris adalah 100% dan dalam Rapat
Dewan Komisaris Mengundang Direksi adalah 100%.
• Has carried out the duties and responsibilities of an Independent
Commissioner in accordance with the established Board Manual and KPIs;
• Has competencies appropriate to his/her duties and responsibilities; and
• Attendance at Board of Commissioners Meetings is 100% and at Board of
Commissioners Meetings Inviting the Board of Directors is 100%.
Tajudin Noor Komisaris • Telah melaksanakan tugas dan tanggung jawab sebagai Komisaris Independen
Independen sesuai Board Manual dan KPI yang telah ditetapkan;
Independent • Mempunyai kompetensi yang sesuai dengan bidang tugas dan tanggung
Commissioner jawabnya; dan
• Kehadiran dalam Rapat Dewan Komisaris adalah 100% dan dalam Rapat
Dewan Komisaris Mengundang Direksi adalah 100%.
• Has carried out the duties and responsibilities of an Independent
Commissioner in accordance with the established Board Manual and KPIs;
• Has competencies appropriate to his/her duties and responsibilities; and
• Attendance at Board of Commissioners Meetings is 100% and at Board of
Commissioners Meetings Inviting the Board of Directors is 100%.
*)
Sudah tidak lagi menjabat sejak ditutupnya RUPSLB tanggal 17 September 2025
No longer serving since the closing of the Extraordinary General Meeting of Shareholders (EGMS) on 17 September 2025
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
Page 247
Tata Kelola Perusahaan
Good Corporate Governance 247
Pihak yang Melakukan Penilaian Kinerja Dewan Komisaris Party Responsible for Evaluating the Performance of the
Board of Commissioners
Pihak yang bertanggung jawab untuk melakukan penilaian The party responsible for evaluating the performance of
kinerja Dewan Komisaris adalah Pemegang Saham dalam the Board of Commissioners is the Shareholders during
RUPS atau dalam Rapat Pemegang Saham Pengendali. the GMS or in the Controlling Shareholders’ Meeting. This
Penilaian kinerja ini dilakukan berdasarkan hasil self- performance evaluation is based on the results of the self-
assessment yang disampaikan oleh Dewan Komisaris. Hasil assessment submitted by the Board of Commissioners. The
evaluasi kinerja tersebut juga berfungsi sebagai alat untuk results of this evaluation also serve as a tool to assess and
menilai dan meningkatkan efektivitas Dewan Komisaris. improve the effectiveness of the Board of Commissioners.
Penilaian Kinerja Direksi
The Board of Directors’ Performance Assessment
Perseroan melakukan penilaian kinerja Direksi melalui Key The Company evaluates the performance of the Board of
Performance Indicators (KPI) yang disusun secara kolegial. Directors through Key Performance Indicators (KPIs) that
KPI ini disusun berdasarkan Rencana Jangka Panjang are developed collectively. These KPIs are based on the
Perusahaan (RJPP) dan Rencana Kerja dan Anggaran Company’s Long-Term Plan (RJPP) and the Company’s Work
Perusahaan (RKAP), yang disepakati oleh manajemen and Budget Plan (RKAP), agreed upon by management while
dengan memperhatikan visi dan misi Perusahaan serta considering the Company’s vision and mission, as well as
masukan dan arahan dari Pemegang Saham dalam input and direction from the Shareholders in the GMS. KPIs
RUPS. KPI digunakan untuk mengukur pencapaian kinerja are used to measure performance achievements and are
dan diturunkan kepada setiap anggota Direksi, dengan cascaded down to each member of the Board of Directors,
menetapkan sasaran kinerja individu, sehingga diharapkan with individual performance targets, ensuring that each
setiap anggota Direksi dapat memberikan kontribusi dalam member contributes to the overall sustainable performance
mencapai kinerja Direksi secara berkesinambungan. of the Board of Directors.
Untuk mencapai kinerja yang diinginkan sesuai dengan To achieve the desired performance according to targets,
target, setiap anggota Direksi menetapkan strategi-strategi each member of the Board of Directors establishes
yang akan dilaksanakan berdasarkan kondisi perkembangan strategies based on the Company’s development conditions
dan kebutuhan Perseroan. Faktor-faktor Kunci Keberhasilan and needs. The Critical Success Factors are determined
(Critical Success Factors) ditentukan berdasarkan kondisi based on the Company’s conditions in terms of market,
Perseroan dari segi pasar, operasional, dan faktor-faktor operations, and other supporting factors.
pendukung lainnya.
Pihak yang Melakukan Penilaian Kinerja Direksi
Procedure of the Board of Directors’ Performance Assessment
2
Tahap Pertama: Tahap Kedua: Tahap Ketiga:
Pengukuran dan Evaluasi Penilaian Pengesahan Laporan
Pelaporan Kerja Kinerja Pencapaian Kinerja
Phase One: Phase Two: Phase Three:
Performance Measurement Performance Assessment Enactment of Performance
and Reporting Evaluation Achievement Report
1 3
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
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Tata Kelola Perusahaan
248 Good Corporate Governance
Tahap Pertama: Pengukuran dan Pelaporan Kinerja Direksi Phase One: Measurement and Reporting of Board of Directors’
Performance
Direksi melakukan evaluasi terhadap kinerja masing- The Board of Directors evaluates the performance of
masing Direktorat dan secara kolegial berdasarkan hasil each Directorate and collectively based on the Company’s
pencapaian Perusahaan sesuai dengan timeline yang telah performance achievements, following the established
ditetapkan, dengan menggunakan metode yang memenuhi timeline, using methods that meet reliability and
aspek reliabilitas dan validitas. Selain itu, Perusahaan juga validity aspects. Additionally, the Company measures
mengukur kinerja Direksi melalui penilaian penerapan Tata the performance of the Board of Directors through a
Nilai Perusahaan (Amanah, Kompeten, Harmonis, Loyal, 360-degree assessment of the implementation of Corporate
Adaptif & Kolaboratif) secara 360 derajat. Hasil evaluasi Values (Amanah, Kompeten, Harmonis, Loyal, Adaptif &
ini kemudian dilaporkan kepada Dewan Komisaris dan Kolaboratif). The results are then reported to the Board
Pemegang Saham untuk divalidasi dan disetujui. of Commissioners and Shareholders for validation and
approval.
Tahap Kedua: Evaluasi Penilaian Kinerja Phase Two: Performance Evaluation
Dewan Komisaris memberikan umpan balik setelah The Board of Commissioners provides feedback after
melakukan evaluasi terhadap Laporan Pencapaian Kinerja, evaluating the Performance Achievement Report, taking
dengan memperhatikan penerapan Tata Nilai Perusahaan into account the implementation of Corporate Values,
serta memberikan pendapat dan saran atas pencapaian and offering opinions and recommendations regarding
kinerja, termasuk rekomendasi Skor atau Nilai Akhir bagi performance achievements, including the final score or
masing-masing anggota Direksi. rating for each member of the Board of Directors.
Tahap Ketiga: Pengesahan Laporan Pencapaian Kinerja Phase Three: Approval of Performance Achievement Report
Skor atau Nilai Prestasi Direksi disahkan dalam The Board of Directors’ performance score or rating is
Performance Review, setelah sebelumnya dilakukan evaluasi approved during the Performance Review, after being
dan klarifikasi oleh Dewan Komisaris dan Pemegang Saham evaluated and clarified by the Board of Commissioners
terhadap Laporan Pencapaian Kinerja Perusahaan. and Shareholders based on the Company’s Performance
Achievement Report.
Kriteria Kinerja Direksi
Board of Directors’ Performance Criteria
Kriteria kinerja Direksi yang disusun secara kolegial The performance criteria for the Board of Directors,
meliputi: developed collectively, include:
1. Rencana Kerja dan Anggaran Perusahaan (RKAP) tahun 1. The Company’s Work Plan and Budget (RKAP) for the
berjalan dan garis besar laporan kinerja keuangan, current year and an overview of the Company’s financial
seperti: Laba Bersih, Investment Yield, EBITDA, RBC, performance, including Net Profit, Investment Yield,
COR, kinerja Bisnis Non-Captive, hingga Implementasi EBITDA, RBC, COR, Non-Captive Business performance,
Manajemen Risiko di Perusahaan; as well as the implementation of Risk Management
within the Company;
2. Pencapaian program kerja Komite-komite dan fungsi- 2. Achievements of the work programs of the Committees
fungsi di bawah Direksi; and functions under the Board of Directors;
3. Pelaksanaan Program Strategic Initiatives; 3. Implementation of the Strategic Initiatives Program;
4. Implementasi Tata Kelola Perusahaan yang Baik (GCG), 4. Implementation of Good Corporate Governance (GCG),
manajemen risiko, dan HSSE (Health, Safety, Security, risk management, and HSSE (Health, Safety, Security,
and Environment); and Environment);
5. Ketaatan terhadap peraturan perundang-undangan 5. Compliance with applicable laws and regulations,
yang berlaku, Anggaran Dasar, ketentuan RUPS, serta the Articles of Association, GMS provisions, and the
kebijakan Perseroan; Company’s policies;
6. Kontribusi dalam melaksanakan tugas dan tanggung 6. Contribution to carrying out the Company’s management
jawab pengurusan Perseroan; duties and responsibilities;
7. Komitmen dalam memajukan kepentingan Perseroan; 7. Commitment to advancing the Company’s interests;
8. Tingkat kehadiran dalam Rapat Direksi, Rapat Gabungan 8. Attendance levels in Board of Directors meetings, Joint
Direksi dengan Dewan Komisaris, serta Rapat Direksi Meetings of the Board of Directors with the Board of
dengan Komite dan fungsi-fungsi di bawah Direksi; dan Commissioners, and Board of Directors meetings with
Committees and functions under the Board of Directors;
and
9. Optimalisasi pelaksanaan sinergi dalam Pertamina 9. Optimization of synergy implementation within the
Group. Pertamina Group.
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Kriteria kinerja secara kolegial tersebut kemudian These collective performance criteria are then cascaded
diturunkan kepada masing-masing individu Direksi. Uraian down to each individual Director. The following section
berikut ini menggambarkan fokus utama yang digunakan outlines the main focus areas used for evaluation, in
untuk melakukan penilaian selain dari penilaian yang addition to the collectively established criteria.
ditetapkan secara kolegial.
Penilaian Kinerja Masing-masing Anggota Direksi Individual Board of Directors Performance Evaluation
Informasi mengenai penilaian kinerja masing-masing Information regarding the individual performance evaluation
anggota Direksi hingga akhir tahun 2025 dapat dilihat of each Board member as of the end of 2025 is as follows:
sebagai berikut:
Penilaian Kinerja Masing-masing Anggota Direksi
Performance Assessment of Each Member of the Board of Directors
Nama Direksi
Jabatan Pencapaian Kinerja 2025
Name of Board of
Position Achievement in 2025
Directors
Adi Pramana Presiden Direktur • Tercapainya EBITDA, RBC, COR, serta ROE sesuai target RKAP tahun berjalan;
President Director • Tercapainya peringkat Internasional AM Best A-;
• Terlaksananya Strategi Inisiatif dan Aksi Korporasi Perusahaan; dan
• Terlaksananya Pelaksanaan Sinergi Pertamina Group secara optimal.
• Achieving EBITDA, RBC, COR, and ROE in accordance with the targets set in the
current year RKAP;
• Achieving an AM Best A- International ranking;
• Implementing the Company’s Strategic Initiatives and Corporate Actions; and
• Optimal Implementation of Pertamina Group Synergy.
Fitri Azwar Direktur Keuangan • Tercapainya rasio keuangan sesuai RKAP tahun berjalan;
& Layanan • Tersedianya Laporan Keuangan Berbasis PSAK 117; dan
Korporat • Tercapainya tenggat waktu penyampaian Laporan Keuangan dan RKAP ke
Finance & Pemegang Saham.
Corporate Services
Director • Achieving financial ratios in accordance with the current year’s RKAP;
• Prepared financial statements in accordance with PSAK 117; and
• Submitted Financial Statements and RKAP to the Shareholders in a timely
manner.
Ery Widiatmoko Direktur • Tercapainya rasio beban operasional perusahaan;
Pemasaran • Tercapainya target premi bruto dan pertumbuhan bisnis non captive; dan
Asuransi • Tercapainya target skor Customer Satisfaction Index.
Insurance
Marketing Director • Achieving the Company’s operational expense ratio target;
• Achieving gross premium targets and growth in non-captive business; and
• Achieving the target Customer Satisfaction Index score.
Edi Yoga Prasetyo Direktur Kepatuhan • Tercapainya rasio beban operasional perusahaan;
& Manajemen • Tercapainya tenggat waktu penyampaian laporan kepatuhan kepada regulator;
Risiko dan
Director of • Tercapainya implementasi Manajemen Risiko, GCG, serta peringkat komposit
Compliance & Risk pengelolaan risiko sesuai target.
Management
• Achieved the Company’s operational expense ratio target;
• Submitted compliance reports to the regulator in a timely manner; and
• Implemented Risk Management and GCG, and achieved the targeted
composite risk management rating.
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Penilaian Kinerja Masing-masing Anggota Direksi
Performance Assessment of Each Member of the Board of Directors
Nama Direksi
Jabatan Pencapaian Kinerja 2025
Name of Board of
Position Achievement in 2025
Directors
Fadlil Iswahyudi Direktur Teknik • Tercapainya rasio beban operasional perusahaan;
Technical Director • Tercapainya target hasil underwriting sesuai RKAP tahun berjalan; dan
• Terdapat improvement dalam SLA Teknik dan tercapai sesuai target.
• Achieved the Company’s operational expense ratio target;
• Achieved underwriting results in accordance with the targets set in the current
year RKAP; and
• Improved Technical Service Level Agreement (SLA) performance in accordance
with the established targets.
Pihak yang Melakukan Penilaian Party Responsible for Performance Evaluation
Pihak yang bertanggung jawab untuk melakukan penilaian The party responsible for evaluating the performance of the
terhadap kinerja Direksi adalah Dewan Komisaris, yang Board of Directors is the Board of Commissioners, assisted
dibantu oleh Komite Nominasi dan Remunerasi. Penilaian by the Nomination and Remuneration Committee. This
ini dilakukan berdasarkan evaluasi terhadap kinerja masing- evaluation is conducted based on the assessment of each
masing Direktorat dan secara kolegial, berdasarkan hasil Directorate’s performance and collectively, based on the
pencapaian perusahaan. company’s achievements.
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1
3.E
Nominasi dan Remunerasi Dewan Komisaris dan Direksi
Nomination and Remuneration of the Board of Commissioners and the
Board of Directors
Nominasi Dewan Komisaris
The Nomination of the Board of Commissioners
RUPS memiliki kewenangan untuk mengangkat dan The General Meeting of Shareholders holds the authority
memberhentikan anggota Dewan Komisaris dengan tetap to appoint and dismiss members of the Board of
mempertimbangkan visi, misi, serta rencana strategis Commissioners, taking into account the Company’s vision,
Perseroan. Kewenangan ini memungkinkan terbentuknya mission, and strategic plan. This authority enables the
struktur pengawasan yang mampu mendukung pengambilan establishment of an oversight structure that supports
keputusan yang efektif, cepat, tepat, dan independen. effective, swift, accurate, and independent decision-making.
Dalam proses pengangkatan Dewan Komisaris, kandidat In the appointment process, candidates for the Board
Komisaris dapat diajukan oleh pemegang saham of Commissioners may be proposed by the controlling
pengendali. Selanjutnya, profil dan kualifikasi masing- shareholders. The profiles and qualifications of each
masing kandidat dibahas oleh Komite Nominasi dan candidate are then reviewed by the Nomination and
Remunerasi dalam rapat nominasi untuk memastikan Remuneration Committee in nomination meetings to
kesesuaian dengan kebutuhan dan arah strategis ensure alignment with the Company’s needs and strategic
Perseroan. Kandidat yang dinilai memenuhi persyaratan direction. Candidates deemed to meet the required criteria
kemudian diajukan untuk memperoleh persetujuan RUPS. are subsequently submitted for approval at the General
Pengangkatan resmi dilakukan setelah RUPS memberikan Meeting of Shareholders. Formal appointment is carried out
persetujuan. upon obtaining such approval.
Berikut adalah uraian mengenai mekanisme nominasi dan The following section outlines the mechanism for
pengangkatan Dewan Komisaris. the nomination and appointment of the Board of
Commissioners.
Direkomendasikan
Diangkat
oleh Dewan Komisaris
1 2 3
dengan
Diusulkan oleh atau Komite Nominasi dan
Persetujuan
Pemegang Saham Remunerasi
RUPS
Propose by the Recommended by the
Appointed
Shareholders Board of Commissioners
with GMS
or the Nomination and
Approval
Remuneration Committee
Berdasarkan Peraturan Otoritas Jasa Keuangan No. 27/ Pursuant to Financial Services Authority Regulation No. 27/
POJK.03/2016 tanggal 22 Juli 2016 tentang Penilaian POJK.03/2016 dated 22 July 2016 concerning the Fit and
Kemampuan dan Kepatutan bagi Pihak Utama Lembaga Proper Test for Key Parties of Financial Services Institutions,
Jasa Keuangan, setiap calon anggota Dewan Komisaris any candidate for the Board of Commissioners who qualifies
yang merupakan Pihak Utama Perseroan di bidang jasa as a Key Party in a financial services company is required to
keuangan wajib memperoleh persetujuan dari Otoritas Jasa obtain approval from the Financial Services Authority (OJK)
Keuangan (OJK) sebelum melaksanakan tugas, tindakan, prior to performing his or her duties, actions, and functions
dan fungsinya sebagai anggota Dewan Komisaris. as a member of the Board of Commissioners.
Dalam rangka pemberian persetujuan tersebut, OJK To grant such approval, OJK conducts a fit and proper test
melakukan penilaian kemampuan dan kepatutan (fit and on the candidates. This assessment covers aspects of
proper test) terhadap calon anggota Dewan Komisaris. integrity, competence, and financial reputation to ensure
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Penilaian ini mencakup aspek integritas, kompetensi, serta that each candidate possesses adequate capability and
reputasi keuangan guna memastikan bahwa kandidat yang credibility to effectively perform supervisory roles.
bersangkutan memiliki kapasitas dan kredibilitas yang
memadai untuk menjalankan peran pengawasan secara
efektif.
Anggota Dewan Komisaris yang telah dinyatakan lulus Members of the Board of Commissioners who have
penilaian kemampuan dan kepatutan tanpa catatan passed the fit and proper test without any remarks and
serta memperoleh persetujuan dari OJK menunjukkan have obtained OJK approval demonstrate compliance
bahwa yang bersangkutan memenuhi seluruh persyaratan with all stipulated requirements. This serves as a
yang ditetapkan. Hal ini menjadi dasar penting bagi fundamental basis for the Company in ensuring the
Perseroan dalam memastikan kualitas, independensi, dan quality, independence, and professionalism of the Board of
profesionalisme Dewan Komisaris. Commissioners.
Adapun daftar anggota Dewan Komisaris yang telah The following is the list of members of the Board of
menjalani penilaian kemampuan dan kepatutan oleh OJK Commissioners who have undergone the fit and proper test
per 31 Desember 2025 adalah sebagai berikut: by OJK as of 31 December 2025:
Nama Dewan Tanggal Efektif
Komisaris Jabatan Keputusan Fit & Proper OJK Berdasarkan Surat OJK
Name of Board of Position OJK Fit & Proper Decision Effective Date Based on
Commissioners OJK Letter
Abdul Ghofar Presiden Komisaris & Surat Keputusan OJK No. S-3626/ 5 Desember 2024
Komisaris Independen PD.021/2024 – Lulus 5 December 2024
President Commissioner & OJK Decree No. S-3626/PD.021/2024 – Pass
Independent Commissioner
Bagus Agung Komisaris Surat Keputusan OJK No. Kep-29/ 23 Juni 2023
Rahadiansyah Commissioner KDK.05/2023 – Lulus 23 June 2023
OJK Decree No. Kep-29/KDK.05/2023 – Pass
Poerwo Tjahjono Komisaris Independen Surat Keputusan OJK No. KEP-80/ 10 November 2020
Independent Commissioner KDK.05/2020 – Lulus 10 November 2020
OJK Decree No. KEP-80/KDK.05/2020 – Pass
Tajudin Noor Komisaris Independen Surat Keputusan OJK No. KEP-6/D.05/2024 18 Januari 2024
Independent Commissioner – Lulus 18 January 2024
OJK Decree No. KEP-6/D.05/2024 – Pass
Remunerasi Dewan Komisaris
The Board of Commissioners’ Remuneration
Prosedur Pengusulan hingga Penetapan Remunerasi Dewan Nomination and Determination Procedure for the Board of
Komisaris Commissioners’ Remuneration
Secara umum, prosedur penetapan remunerasi Dewan In general, the determination of remuneration for the Board
Komisaris dilaksanakan melalui tahapan sebagai berikut: of Commissioners is carried out through the following
stages:
• Komite Nominasi dan Remunerasi menyusun serta • The Nomination and Remuneration Committee
mengevaluasi struktur, kebijakan, dan besaran formulates and evaluates the structure, policy,
remunerasi Dewan Komisaris sesuai dengan ketentuan and amount of remuneration for the Board of
peraturan perundang-undangan yang berlaku. Struktur Commissioners in accordance with applicable laws and
remunerasi ini dapat mencakup gaji, honorarium, regulations. The remuneration structure may include
insentif, dan/atau tunjangan yang bersifat tetap dan/ salary, honorarium, incentives, and/or allowances,
atau variabel; whether fixed and/or variable in nature;
• Berdasarkan hasil evaluasi tersebut, Komite Nominasi • Based on the evaluation, the Nomination and
dan Remunerasi menyampaikan rekomendasi kepada Remuneration Committee submits recommendations
Dewan Komisaris mengenai struktur, kebijakan, dan to the Board of Commissioners regarding the structure,
besaran remunerasi Dewan Komisaris; policy, and amount of remuneration;
• Dewan Komisaris selanjutnya menyampaikan usulan • The Board of Commissioners then submits the
terkait honorarium bagi Dewan Komisaris serta proposed honorarium for the Board of Commissioners
tantiem kepada Pemegang Saham untuk memperoleh and tantiem to the Shareholders for approval at the
persetujuan dalam Rapat Umum Pemegang Saham General Meeting of Shareholders (GMS).
(RUPS).
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Kriteria Penetapan Remunerasi Dewan Komisaris Criteria for Determining the Board of Commissioners’
Remuneration
Dalam melaksanakan tugas dan tanggung jawabnya, Dewan In carrying out its duties and responsibilities, the Board
Komisaris menerima remunerasi dan fasilitas lainnya. of Commissioners is entitled to remuneration and other
Kebijakan pemberian remunerasi dan fasilitas bagi Dewan facilities. The policy on remuneration and facilities for the
Komisaris mengacu pada keputusan Pemegang Saham Board of Commissioners refers to the resolutions of the
yang ditetapkan dalam RUPS, dengan memperhatikan hasil Shareholders as stipulated in the GMS, taking into account
kajian yang dilakukan oleh Perusahaan. the results of studies conducted by the Company.
Kajian mengenai struktur dan besaran remunerasi Dewan The assessment of the structure and amount of
Komisaris didasarkan pada: remuneration for the Board of Commissioners is based on:
• Ketentuan dan peraturan perundang-undangan yang • Applicable laws and regulations;
berlaku;
• Ketentuan yang berlaku pada PT Pertamina (Persero) • Provisions applicable at PT Pertamina (Persero) as the
selaku Pemegang Saham Pengendali; Controlling Shareholder;
• Kinerja Perusahaan; • The Company’s performance;
• Kewajaran dalam konteks industri perasuransian; serta • Reasonableness within the insurance industry context;
and
• Regulasi terkait remunerasi lainnya, seperti Upah • Other remuneration-related regulations, such as the
Minimum dan Undang-Undang Ketenagakerjaan. Minimum Wage and Manpower Law.
Pengkajian ulang atas Kebijakan Remunerasi dilakukan The Remuneration Policy is reviewed periodically, including
secara berkala, termasuk kajian remunerasi bagi Dewan remuneration for the Board of Commissioners, the Board of
Komisaris, Direksi, dan Karyawan. Directors, and Employees.
Nominasi Direksi
The Board of Directors Nomination
Nominasi Direksi The Board of Directors Nomination
Rapat Umum Pemegang Saham (RUPS) memiliki The General Meeting of Shareholders (GMS) holds full
kewenangan penuh untuk mengangkat dan memberhentikan authority to appoint and dismiss members of the Board
anggota Direksi dengan mempertimbangkan visi, misi, of Directors, taking into account the Company’s vision,
serta rencana strategis Perseroan, sehingga pengelolaan mission, and strategic plan, thereby ensuring that the
perusahaan dapat berjalan secara efektif, selaras dengan management of the Company is aligned with its long-term
arah jangka panjang Perseroan. direction.
Dalam proses pengangkatan Direksi, usulan calon anggota In the appointment process, any proposal for the
Direksi kepada RUPS harus didasarkan pada rekomendasi appointment of members of the Board of Directors to
dari Dewan Komisaris atau Komite yang menjalankan the GMS must be based on recommendations from the
fungsi nominasi. Rekomendasi tersebut disusun melalui Board of Commissioners or the Committee performing the
proses penilaian yang komprehensif terhadap kompetensi, nomination function. Such recommendations are prepared
integritas, pengalaman, dan kesesuaian kandidat dengan through a comprehensive assessment of the candidates’
kebutuhan strategis Perseroan. competencies, integrity, experience, and suitability with the
Company’s strategic needs.
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Kandidat yang telah melalui proses nominasi dan Candidates who have completed the nomination process
memperoleh rekomendasi akan diajukan kepada RUPS and obtained recommendations are subsequently proposed
untuk mendapatkan persetujuan. Pengangkatan anggota to the GMS for approval. The appointment of members of
Direksi dinyatakan sah setelah memperoleh persetujuan the Board of Directors becomes effective upon approval by
RUPS sesuai dengan ketentuan Anggaran Dasar dan the GMS in accordance with the Articles of Association and
peraturan perundang-undangan yang berlaku. applicable laws and regulations.
Adapun mekanisme nominasi dan pengangkatan Direksi The nomination and appointment mechanism for the Board
dilaksanakan melalui tahapan yang terstruktur dan of Directors is implemented through a structured and
transparan guna memastikan terpilihnya Direksi yang transparent process to ensure the selection of professional
profesional, berintegritas, serta mampu menjalankan fungsi individuals with integrity who are capable of optimally
pengurusan Perseroan secara optimal. performing the Company’s management functions.
Direkomendasikan
oleh Komite Nominasi dan Diangkat
1 2 3
Remunerasi atau Dewan dengan
Diusulkan oleh
Komisaris Persetujuan
Pemegang Saham
Recommended by RUPS
Propose by the
the Nomination and Appointed
Shareholders
Remuneration Committee with GMS
or the Board of Approval
Commissioners
Sesuai dengan Peraturan Otoritas Jasa Keuangan No. In accordance with Financial Services Authority Regulation
27/POJK.03/2016 tentang Penilaian Kemampuan dan No. 27/POJK.03/2016 on the Fit and Proper Test for Key
Kepatutan bagi Pihak Utama Lembaga Jasa Keuangan, Parties of Financial Services Institutions, the appointment
pengangkatan anggota Direksi baru berlaku efektif setelah of new members of the Board of Directors becomes
memperoleh persetujuan dari Otoritas Jasa Keuangan (OJK) effective only after obtaining approval from the Financial
melalui mekanisme Penilaian Kemampuan dan Kepatutan Services Authority (OJK) through the Fit and Proper Test
(Fit and Proper Test). mechanism.
Dalam rangka mengikuti proses tersebut, Perseroan To undergo this process, the Company submits an
mengajukan permohonan kepada OJK untuk mendapatkan application to OJK to obtain approval for the proposed
persetujuan atas calon anggota Direksi. OJK selanjutnya candidates for the Board of Directors. OJK subsequently
melakukan penilaian terhadap aspek integritas, kompetensi, conducts an assessment covering the candidates’ integrity,
serta reputasi keuangan calon yang bersangkutan. competence, and financial reputation.
Anggota Direksi yang dinyatakan lulus Penilaian Members of the Board of Directors who pass the Fit and
Kemampuan dan Kepatutan tanpa catatan serta telah Proper Test without any remarks and obtain approval from
memperoleh persetujuan dari OJK menunjukkan bahwa yang OJK demonstrate that they meet the requirements as Key
bersangkutan memenuhi persyaratan sebagai Pihak Utama Parties with adequate integrity, capability, and eligibility to
yang memiliki integritas, kapabilitas, dan kelayakan untuk perform the Company’s management functions.
menjalankan fungsi pengurusan Perseroan.
Adapun daftar anggota Direksi yang telah menjalani The list of members of the Board of Directors who have
Penilaian Kemampuan dan Kepatutan oleh OJK hingga akhir undergone the Fit and Proper Test by OJK as of the end of
tahun 2025 adalah sebagai berikut: 2025 is as follows:
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Tanggal Efektif
Nama Direksi
Jabatan Keputusan Fit & Proper OJK Berdasarkan Surat OJK
Name of Board of
Position OJK Fit & Proper Decision Effective Date Based on
Directors
OJK Letter
Adi Pramana Presiden Direktur Surat Keputusan OJK No. KEP-61/D.05/2025 4 Juli 2025
President Director – Lulus 4 July 2025
OJK Decree No. KEP-61/D.05/2025 – Pass
Fitri Azwar Direktur Keuangan & Layanan Surat Keputusan OJK No. KEP-64/D.05/2025 14 Juli 2025
Korporat – Lulus 14 July 2025
Finance & Corporate Services OJK Decree No. KEP-64/D.05/2025 – Pass
Director
Ery Widiatmoko Direktur Pemasaran Asuransi Surat Keputusan OJK No. KEP-59/ 23 September 2020
Insurance Marketing Director KDK.05/2020 – Lulus 23 September 2020
OJK Decree No. KEP-59/KDK.05/2020 – Pass
Edi Yoga Prasetyo Direktur Kepatuhan & Surat Keputusan OJK No. KEP-5/D.05/2024 18 Januari 2024
Manajemen Risiko – Lulus 18 January 2024
Director of Compliance & Risk OJK Decree No. KEP-5/D.05/2024 – Pass
Management
Fadlil Iswahyudi Direktur Teknik Surat Keputusan OJK No. KEP-63/D.05/2025 14 Juli 2025
Technical Director – Lulus 14 July 2025
OJK Decree No. KEP-63/D.05/2025 – Pass
Remunerasi Direksi
The Board of Directors Remuneration
Prosedur Pengusulan hingga Penetapan Remunerasi Direksi Procedure for the Proposal and Determination of the Board of
Directors’ Remuneration
Secara garis besar, prosedur penetapan remunerasi Direksi In general, the procedure for determining the remuneration
dilaksanakan melalui tahapan sebagai berikut: of the Board of Directors is carried out through the following
stages:
• Komite Nominasi dan Remunerasi menyusun serta • The Nomination and Remuneration Committee
mengevaluasi struktur, kebijakan, dan besaran prepares and evaluates the structure, policy, and
remunerasi bagi Direksi. Struktur remunerasi tersebut amount of remuneration for the Board of Directors. The
dapat mencakup gaji, honorarium, insentif, dan/atau remuneration structure may include salary, honorarium,
tunjangan yang bersifat tetap dan/atau variabel; incentives, and/or allowances, whether fixed and/or
variable in nature;
• Berdasarkan hasil evaluasi tersebut, Komite Nominasi • Based on the evaluation results, the Nomination and
dan Remunerasi memberikan rekomendasi kepada Remuneration Committee provides recommendations to
Dewan Komisaris mengenai struktur remunerasi, the Board of Commissioners regarding the remuneration
kebijakan remunerasi, serta besaran remunerasi bagi structure, remuneration policy, and the amount of
Direksi; dan remuneration for the Board of Directors; and
• Dewan Komisaris selanjutnya menyampaikan usulan • The Board of Commissioners subsequently submits a
mengenai gaji, honorarium, serta tantiem bagi proposal on the salary, honorarium, and tantiem for the
Direksi kepada Pemegang Saham untuk memperoleh Board of Directors to the Shareholders for approval at
persetujuan dalam Rapat Umum Pemegang Saham the General Meeting of Shareholders (GMS).
(RUPS).
Komite Nominasi & Remunerasi Dewan Komisaris menyampaikan Struktur dan Besaran Remunerasi
menyampaikan rekomendasi Usulan Struktur & Besaran Direksi diagendakan, dibahas, dan
mengenai Struktur & Besaran Remunerasi Direksi kepada diputuskan dalam RUPS
Remunerasi Direksi kepada Dewan Pemegang Saham dalam RUPS The Structure and Amount of
Komisaris The Board of Commissioners Remuneration for the Board of
The Momination & Remuneration submits the Proposed Structure & Directors is scheduled, discussed
Committee submits Amount of Remuneration for the and decided at the GMS
recommendations regarding Board of Director to Shareholders
the Structure & Amount of at the GMS
remuneration of the Board of
Directors to the Board
of Commissioners 1 2 3
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Kriteria Penetapan Remunerasi Direksi Criteria for Determining the Board of Directors Remuneration
Dalam melaksanakan tugas dan tanggung jawabnya, Direksi In carrying out their duties and responsibilities, members
menerima remunerasi dan fasilitas lainnya. Kebijakan of the Board of Directors receive remuneration and other
pemberian remunerasi dan fasilitas bagi Direksi mengacu facilities. The policy on remuneration and facilities for
pada keputusan Pemegang Saham yang ditetapkan the Board of Directors refers to the resolutions of the
dalam Rapat Umum Pemegang Saham (RUPS), dengan Shareholders as stipulated at the General Meeting of
mempertimbangkan hasil kajian yang dilakukan oleh Shareholders (GMS), taking into account the results of
Perseroan. assessments conducted by the Company.
Kajian mengenai struktur dan besaran remunerasi Direksi The assessment of the structure and amount of
didasarkan pada beberapa aspek berikut: remuneration for the Board of Directors is based on the
following considerations:
• Ketentuan peraturan perundang-undangan yang berlaku; • Applicable laws and regulations;
• Ketentuan yang berlaku pada PT Pertamina (Persero) • Policies applicable at PT Pertamina (Persero) as the
sebagai Pemegang Saham Pengendali; Controlling Shareholder;
• Kinerja Perseroan; • The Company’s performance;
• Prinsip kewajaran dalam konteks industri perasuransian; • Reasonableness within the context of the insurance
dan industry; and
• Regulasi terkait remunerasi lainnya, seperti Upah • Other remuneration-related regulations, such as the
Minimum dan Undang-Undang Ketenagakerjaan. Minimum Wage and Manpower Law.
Pengkajian ulang atas Kebijakan Remunerasi dilakukan The Remuneration Policy is reviewed periodically, including
secara berkala, termasuk kajian mengenai remunerasi bagi the assessment of remuneration for the Board of
Dewan Komisaris, Direksi, dan Karyawan, guna memastikan Commissioners, the Board of Directors, and Employees,
kesesuaian dengan perkembangan regulasi, kondisi to ensure its alignment with regulatory developments, the
Perseroan, serta praktik terbaik di industri. Company’s condition, and industry best practices.
Struktur Remunerasi Dewan Komisaris dan Direksi Tahun 2025
Remuneration Structure of the Board of Commissioners and the Board of Directors for 2025
Berdasarkan keputusan Rapat Umum Pemegang Saham Based on the resolution of the Annual General Meeting
Tahunan yang diselenggarakan pada 29 April 2025, of Shareholders held on 29 April 2025, the Shareholders
Pemegang Saham memberikan kuasa dan wewenang granted authority and power to the Company’s Board
kepada Dewan Komisaris Perseroan, dengan terlebih dahulu of Commissioners, subject to prior approval from the
memperoleh persetujuan dari Pemegang Saham Pengendali Company’s Controlling Shareholder, PT Pertamina (Persero),
yaitu PT Pertamina (Persero), untuk menetapkan pemberian to determine the tantiem for members of the Board of
tantiem bagi anggota Direksi dan Dewan Komisaris Directors and the Board of Commissioners for the 2025
Perseroan untuk tahun buku 2025. financial year.
Rapat juga menyetujui penetapan besaran gaji/honorarium, The Meeting also approved the determination of salaries/
tunjangan, serta fasilitas bagi anggota Direksi dan honoraria, allowances, and facilities for members of the
Dewan Komisaris Perseroan untuk tahun 2025. Total Board of Directors and the Board of Commissioners for
realisasi remunerasi yang diterima oleh anggota Direksi 2025. The total realized remuneration received by members
dan Dewan Komisaris pada tahun 2025 tercatat sebesar of the Board of Directors and the Board of Commissioners
Rp15.440.719.936. in 2025 amounted to IDR15,440,719,936.
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13.F
Dewan Pengawas Syariah
Sharia Supervisory Board
Dewan Pengawas Syariah (DPS) merupakan bagian dari The Sharia Supervisory Board (SSB) forms part of the
Organ Perusahaan yang memiliki tugas dan fungsi untuk Company’s governing organs and is entrusted with the
melakukan pengawasan terhadap penyelenggaraan kegiatan duty and function of supervising the implementation of the
usaha Perseroan agar senantiasa sesuai dengan Prinsip Company’s business activities to ensure compliance with
Syariah. Prinsip Syariah dimaksud adalah prinsip hukum Sharia Principles. Sharia Principles refer to Islamic legal
Islam dalam kegiatan perasuransian yang didasarkan pada principles in insurance activities based on fatwas issued by
fatwa yang dikeluarkan oleh lembaga yang berwenang an authorized institution in the field of sharia, as stipulated
dalam penetapan fatwa di bidang syariah, sebagaimana in Law No. 40 of 2014 on Insurance.
diatur dalam Undang-Undang No. 40 Tahun 2014 tentang
Perasuransian.
Pembentukan DPS mengacu pada Pasal 35 ayat (1) The establishment of the SSB is in accordance with Article
Peraturan Otoritas Jasa Keuangan No. 73/POJK.05/2016 35 paragraph (1) of Financial Services Authority Regulation
tentang Tata Kelola Perusahaan yang Baik bagi Perusahaan No. 73/POJK.05/2016 on Good Corporate Governance
Perasuransian (“POJK No. 73/2016”), yang menyatakan for Insurance Companies (“POJK No. 73/2016”), which
bahwa Perusahaan Asuransi Syariah, Perusahaan mandates that Sharia Insurance Companies, Sharia
Reasuransi Syariah, serta Perusahaan Asuransi atau Reinsurance Companies, and Insurance or Reinsurance
Perusahaan Reasuransi yang menyelenggarakan sebagian Companies conducting part of their business activities
kegiatan usahanya berdasarkan Prinsip Syariah wajib based on Sharia Principles must establish a Sharia
memiliki Dewan Pengawas Syariah. Supervisory Board.
Pengangkatan dan Masa Jabatan Anggota Dewan Pengawas Syariah
Appointment and Term of Office of Sharia Supervisory Board Members
Anggota Dewan Pengawas Syariah (DPS) terdiri atas satu Members of the Sharia Supervisory Board (SSB)
orang atau lebih ahli syariah yang diangkat oleh Rapat consist of one or more sharia experts appointed by the
Umum Pemegang Saham (RUPS) berdasarkan rekomendasi General Meeting of Shareholders (GMS) based on the
Dewan Syariah Nasional (DSN), yaitu badan yang berada recommendation of the National Sharia Council (Dewan
di bawah Majelis Ulama Indonesia (MUI). Masa jabatan Syariah Nasional/DSN), an institution under the Indonesian
anggota DPS adalah selama tiga (3) tahun terhitung sejak Ulema Council (Majelis Ulama Indonesia/MUI). The term
tanggal pengangkatan yang dituangkan dalam akta notaris. of office of SSB members is three (3) years from the date
Namun demikian, RUPS berwenang untuk memberhentikan of appointment as stated in a notarial deed. Nevertheless,
anggota DPS sebelum masa jabatannya berakhir apabila the GMS has the authority to dismiss a SSB member prior
yang bersangkutan terbukti melanggar ketentuan of his or her term of office if the member is proven to
dalam Anggaran Dasar Perseroan beserta perubahan- have violated the provisions of the Company’s Articles of
perubahannya. Association and its amendments.
Pengangkatan anggota DPS berlaku efektif setelah The appointment of SSB members becomes effective
memperoleh persetujuan dari Otoritas Jasa Keuangan only after obtaining approval from the Financial Services
(OJK) melalui proses Penilaian Kemampuan dan Kepatutan, Authority (Otoritas Jasa Keuangan/OJK) through the Fit and
sebagaimana diatur dalam Peraturan Otoritas Jasa Proper Test, in accordance with Financial Services Authority
Keuangan No. 27/POJK.03/2016 tentang Penilaian Regulation No. 27/POJK.03/2016 on the Fit and Proper
Kemampuan dan Kepatutan bagi Pihak Utama Lembaga Test for Key Parties of Financial Services Institutions, as
Jasa Keuangan, serta memenuhi ketentuan peraturan well as other applicable laws and regulations. To undergo
perundang-undangan yang berlaku. Untuk mengikuti proses the Fit and Proper Test process, the Company submits an
Penilaian Kemampuan dan Kepatutan tersebut, Perseroan application to OJK to obtain approval for the prospective
mengajukan permohonan kepada OJK guna memperoleh SSB members.
persetujuan atas calon anggota DPS.
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Susunan Keanggotaan Dewan Pengawas Syariah
Sharia Supervisory Board Membership Composition
Per 31 Desember 2025, komposisi anggota Dewan As of 31 December 2025, the composition of the
Pengawas Syariah (DPS) Perseroan terdiri dari satu (1) Company’s Sharia Supervisory Board (SSB) consists of one
orang Ketua dan satu (1) orang Anggota, sebagai berikut: (1) Chairman and one (1) Member, as follows:
Tanggal
Jumlah Periode
Pengangkatan
Nama Jabatan Dasar Pengangkatan Masa Jabatan Menjabat
oleh RUPS
Name Position Basis of Appointment Term of Office Number of Term
Appointment
of Office Period
date by the GMS
Prof. Dr. H. Ketua DPS KEP-31/NB.22/2017 tanggal 28 April 2023 2023-2026 3 Periode
Muhammad Sharia Supervisory 24 Juli 2017 28 April 2023 3 Terms
Maksum, S.H., Board Chairman KEP-31/NB.22/2017 dated
M.A., MDC 24 July 2017
dr. Siti Hannah, Anggota DPS KEP-11/PD.02/2024 tanggal 28 April 2023 2023-2026 1 Periode
M.K.M. Sharia Supervisory 17 Januari 2023 28 April 2023 1 Terms
Board Member KEP-11/PD.02/2024 dated
17 January 2023
Profil Dewan Pengawas Syariah
Profile of Sharia Supervisory Board Members
Nama Prof. Dr. H. Muhammad Maksum, S.H., M.A., MDC
Name
Jabatan Ketua Dewan Pengawas Syariah
Position Sharia Supervisory Board Chairman
Masa Jabatan 2023-2026
Term of Office
Kewarganegaraan Indonesia
Citizenship
Tempat, Tanggal Lahir Temanggung, 15 Juli 1978
Birthdate/Place Temanggung, 15 July 1978
Usia 47 tahun
Age 47 years old
Domisili Tangerang Selatan, Banten
Domicile South Tangerang, Banten
Riwayat Penunjukan • Akta Notaris Vivi Novita Rido, S.H., M.Kn., No. 08 • Notarial Deed of Vivi Novita Rido, S.H., M.Kn., No.
Appointment History tanggal 09 November 2017. 08 dated 09 November 2017.
• Akta Notaris Jose Dima Satria, S.H., M.Kn., No. 97 • Notarial Deed of Jose Dima Satria, S.H., M.Kn., No.
tanggal 16 Desember 2020. 97 dated 16 December 2020.
• Akta Notaris Jose Dima Satria, S.H., M.Kn., No. • Notarial Deed of Jose Dima Satria, S.H., M.Kn., No.
123 tanggal 28 April 2023. 123 dated 28 April 2023.
Pendidikan dan Pelatihan • Sertifikat Kompetensi, Jenjang Kualifikasi 6 Bidang • Certificate of Competence, Qualification Level
Education and Training perasuransian Subbidang Pengawasan Manajemen 6 in Insurance, Sub-sector of Insurance Risk
Risiko Perasuransian dari BNSP melalui LSP AAUI Management Oversight from BNSP through LSP
(2025) AAUI (2025)
• Sertifikat Kompetensi Pengawas Syariah dan Ahli • Sharia Supervisory and Capital Market Expert
Pasar Modal dari BNSP melalui LSP MUI (2022) Competency Certificate from BNSP through LSP
MUI (2022)
• Magister Hukum Ekonomi di University of Perpignan • Master of Economic Law at the University of
Via Domitia, Prancis (2015-2016) Perpignan Via Domitia, France (2015-2016)
• Doktor Hukum Ekonomi Islam di Universitas Islam • Doctor of Islamic Economic Law at Syarif
Negeri Syarif Hidayatullah (2013) Hidayatullah State Islamic University (2013)
• Magister Ekonomi Islam di Universitas Islam Negeri • Master of Islamic Economy at Syarif Hidayatullah
Syarif Hidayatullah (2007) State Islamic University (2007)
• Sarjana Syariah, Fakultas Syariah di IAIN (2001) • Bachelor’s Degree in Sharia, Faculty of Sharia at
IAIN (2001)
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Riwayat Pekerjaan dan • Guru Besar dan Dekan Fakultas Syariah dan Hukum • Professor and Dean of the Faculty of Sharia and
Rangkap Jabatan di UIN Syarif Hidayatullah (2023-sekarang) Law at UIN Syarif Hidayatullah (2023-present)
Work History and • Dewan Pengawas Syariah di Bank DKI UUS • Sharia Supervisory Board Member at Bank DKI
Concurrent Position (2021-sekarang) Sharia Unit (2021-present)
• Dewan Pengawas Syariah di Bank Jago • Sharia Supervisory Board Member at Bank Jago
(2021-sekarang) (2021-present)
• Sekretaris Badan Pengurus Harian DSN-MUI Bidang • Secretary of the DSN-MUI Daily Management Board
Perbankan (2020-2025) for Banking (2020-2025)
• Dewan Pengawas Syariah di PT Allianz Global • Sharia Supervisory Board Member at PT Allianz
Investment (2018-sekarang). Global Investment (2018-present)
• Dewan Pengawas Syariah di PT Asuransi Tugu • Sharia Supervisory Board Member at PT Asuransi
Pratama Indonesia Tbk (2017-sekarang) Tugu Pratama Indonesia Tbk (2017-present)
• Asesor Kompetensi Pengawas Syariah Berlisensi • Licensed Competency Assessor for Sharia
dari Badan Nasional Standarisasi Profesi (BNSP) Supervisory from the National Professional
(2017-sekarang) Certification Agency (BNSP) (2017-present)
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris, Direksi, dan Pemegang Saham Utama/
Affiliation Relations Pengendali.
Has no affiliation with members of the Board of Commissioners, Board of Directors, and Majority/Controlling
Shareholders.
Kepemilikan Saham Tugu Tidak memiliki saham Tugu.
Tugu Share Ownership Does not own shares in Tugu.
Nama dr. Siti Hannah, M.K.M.
Name
Jabatan Anggota Dewan Pengawas Syariah
Position Sharia Supervisory Board Member
Masa Jabatan 2023-2026
Term of Office
Kewarganegaraan Indonesia
Citizenship
Tempat, Tanggal Lahir Jakarta, 4 Agustus 1980
Birthdate/Place Jakata, 4 August 1980
Usia 45 tahun
Age 45 years old
Domisili DKI Jakarta
Domicile
Riwayat Penunjukan Akta Notaris Jose Dima Satria, S.H., M.Kn. No. 1 tanggal 1 Februari 2024.
Appointment History Notarial Deed of Jose Dima Satria, S.H., M.Kn. No. 1 dated 1 February 2024.
Pendidikan dan Pelatihan • Sertifikat Kompetensi, Jenjang Kualifikasi 6 Bidang • Certificate of Competence, Qualification Level
Education and Training perasuransian Subbidang Pengawasan Manajemen 6 in Insurance, Sub-sector of Insurance Risk
Risiko Perasuransian dari BNSP melalui LSP AAUI Management Oversight from BNSP through LSP
(2025) AAUI (2025)
• Pelatihan Calon Asesor Sertifikasi Rumah Sakit • Training for Sharia Hospital Certification Assessor
Syariah dari DSN-MUI Institute (2022) Candidates from the DSN-MUI Institute (2022)
• Pelatihan Dasar Pengawas Syariah Bidang Asuransi • Basic Training for Sharia Supervisors in the Sharia
Syariah dari DSN-MUI Institute (2022) Insurance Sector from the DSN-MUI Institute (2022)
• Magister Kesehatan Masyarakat di Universitas • Master of Public Health at the University of
Indonesia (2010) Indonesia (2010)
• Program Studi Profesi Dokter di Universitas • Medical Professional Study Program at
Tarumanegara (2005) Tarumanegara University (2005)
• Sarjana Kedokteran di Universitas Tarumanegara • Bachelor of Medicine at Tarumanegara University
(2003) (2003)
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Riwayat Pekerjaan dan • Anggota Dewan Pengawas Syariah PT Multiniaga • Member of the Sharia Supervisory Board of PT
Rangkap Jabatan Intermedia Proteksi (MIP) (2022) Multiniaga Intermedia Proteksi (MIP) (2022)
Work History and • Bidang Pelayanan Kesehatan, Dinas Kesehatan • Health Services Sector, DKI Jakarta Provincial
Concurrent Position Provinsi DKI Jakarta (2017-2019) Health Office (2017-2019)
• Dokter Puskesmas Larangan Utara, Dinas • Doctor at North Larangan Community Health Center,
Kesehatan Kota Tangerang (2014-2016) Tangerang City Health Office (2014-2016)
• Supervisor Kader Kesehatan, kerja sama PDUI dan • Supervisor of Health Cadres, a collaboration
BTPN (2013-2014) between PDUI and BTPN (2013-2014)
• Dokter Dialog Interaktif, kerja sama PDUI dan BTPN • Interactive Dialogue Doctor, a collaboration between
(2011-2014) PDUI and BTPN (2011-2014)
• Dokter Layanan Kesehatan, kerja sama PDUI dan • Health Services Doctor, a collaboration between
BTPN (2011-2014) PDUI and BTPN (2011-2014)
• Dinas Kesehatan Provinsi Banten (2010-2014) • Banten Provincial Health Office (2010-2014).
• Dokter PTT Daerah, Provinsi Banten (2007-2010) • Regional Non-Permanent Doctor, Banten Province
(2007-2010)
• Ketua Dewan Pengawas, Poltekkes Kemenkes • Chairman of the Supervisory Board, Ministry of
Jakarta III (2000-sekarang) Health Jakarta III Polytechnic (2000-present)
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris, Direksi, dan Pemegang Saham Utama/
Affiliation Relations Pengendali.
Has no affiliation with members of the Board of Commissioners, Board of Directors, and Majority/Controlling
Shareholders.
Kepemilikan Saham Tugu Tidak memiliki saham Tugu.
Tugu Share Ownership Does not own shares in Tugu.
Tugas Pokok Dewan Pengawas Syariah
Main Duties of Sharia Supervisory Board
Dewan Pengawas Syariah (DPS) memiliki tugas pokok The Sharia Supervisory Board (SSB) has the primary duty
untuk melaksanakan fungsi pengawasan serta memberikan to perform supervisory functions and to provide advice and
nasihat dan saran kepada Direksi agar seluruh kegiatan recommendations to the Board of Directors to ensure that
usaha Perseroan senantiasa sesuai dengan Prinsip Syariah. all of the Company’s business activities are conducted
Pelaksanaan tugas pengawasan serta pemberian nasihat in accordance with Sharia Principles. Such supervisory
dan saran tersebut mencakup, antara lain: functions and advisory roles cover, among others:
1. Kegiatan dalam pengelolaan kekayaan dan kewajiban, 1. Activities in the management of assets and liabilities,
baik dana tabarru’, dana tanahud, dana perusahaan, including tabarru’ funds, tanahud funds, company funds,
maupun dana investasi peserta; and participants’ investment funds;
2. Produk asuransi syariah yang dipasarkan; dan 2. Sharia insurance products marketed by the Company;
and
3. Praktik pemasaran produk asuransi syariah. 3. Marketing practices of sharia insurance products.
Pemberian Nasihat, Saran, serta Pengawasan Pemenuhan Advisory, Recommendation, and Supervisory Functions
Prinsip Syariah di Pasar Modal Compliance with Sharia Principles in the Capital Market
Pelaksanaan tugas pengawasan serta pemberian nasihat The supervisory and advisory functions of the Sharia
dan saran oleh Dewan Pengawas Syariah (DPS) dilakukan Supervisory Board (SSB) are carried out through meetings
melalui rapat yang diselenggarakan dengan mekanisme held under the following mechanisms:
sebagai berikut:
1. Rapat Rutin, yang diselenggarakan setiap bulan atau 1. Regular Meetings, convened on a monthly basis or at
sekurang-kurangnya enam (6) kali dalam satu tahun, least six (6) times a year, in accordance with POJK No.
sesuai dengan POJK No. 73/POJK.05/2016 tanggal 73/POJK.05/2016 dated 28 December 2016. In these
28 Desember 2016. Dalam rapat ini, Tim Syariah meetings, the Sharia Team provides updates to the
menyampaikan kepada DPS antara lain: DPS, including:
a. Pencapaian kinerja bisnis dan tinjauan atas rencana a. Business performance achievements and reviews of
kerja; the work plan;
b. Tindak lanjut atas notula rapat periode sebelumnya; b. Follow-up on the minutes of meetings from the
dan previous period; and
c. Potensi bisnis yang ditemui, serta hal-hal yang c. Discussion of potential business opportunities, as
perlu didiskusikan dan dimintakan pandangan dari well as matters requiring deliberation and input from
perspektif Syariah. a Sharia perspective.
2. Rapat Ad Hoc/Sewaktu-waktu, yang diselenggarakan 2. Ad Hoc Meetings, convened as necessary in urgent
apabila terdapat kebutuhan mendesak untuk circumstances to obtain views and guidance from the
memperoleh pandangan dan arahan dari DPS. SSB.
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Rapat dan Tingkat Kehadiran Dewan Pengawas Syariah
Sharia Supervisory Board Meeting Frequency
Ketentuan mengenai Rapat Dewan Pengawas Syariah (DPS) The provisions governing meetings of the Sharia
sebagaimana diatur dalam POJK No. 73/POJK.05/2016 Supervisory Board (SSB), as stipulated in POJK No. 73/
tentang Tata Kelola Perusahaan yang Baik bagi Perusahaan POJK.05/2016 on Good Corporate Governance for
Perasuransian meliputi hal-hal sebagai berikut: Insurance Companies, are as follows:
1. DPS wajib menyelenggarakan rapat secara berkala 1. The SSB is required to hold regular meetings at least
paling sedikit enam (6) kali dalam satu tahun; six (6) times in one year;
2. Hasil rapat DPS sebagaimana dimaksud pada angka 2. The results of SSB meetings as referred to in point 1
1 wajib dituangkan dalam risalah rapat DPS dan must be recorded in minutes of meetings and properly
didokumentasikan dengan baik; documented;
3. Setiap perbedaan pendapat (dissenting opinions) yang 3. Any dissenting opinions arising in SSB meeting
terjadi dalam keputusan rapat DPS wajib dicantumkan resolutions must be clearly stated in the minutes of
secara jelas dalam risalah rapat DPS, disertai dengan meetings, along with the reasons for such differences of
alasan atas perbedaan pendapat tersebut; dan opinion; and
4. Anggota DPS yang hadir maupun yang tidak hadir dalam 4. Members of the SSB, whether present or absent at the
rapat DPS berhak menerima salinan risalah rapat DPS. meeting, are entitled to receive copies of the minutes of
SSB meetings.
Pada tahun 2025, Dewan Pengawas Syariah telah In 2025, the Sharia Supervisory Board held 7 (seven)
melaksanakan rapat internal sebanyak 7 (tujuh) kali. internal meetings. This number has complied with the
Jumlah tersebut telah memenuhi ketentuan sebagaimana provisions set forth in POJK No. 73/2016. Details of the
diatur dalam POJK No. 73/2016. Rincian jumlah rapat dan number of meetings and attendance of SSB members
tingkat kehadiran anggota DPS dalam rapat selama tahun throughout 2025 are presented in the following table.
2025 disajikan dalam tabel berikut.
Tidak Hadir dengan
Nama Jumlah Rapat Jumlah Kehadiran Kehadiran dalam % Surat Kuasa
Name Total Meetings Total Attendance Attendance in % Absence with Power of
Attorney
Dr. H. Muhammad Maksum, S.H., 7 7 100% -
M.A., MDC
dr. Siti Hannah, M.K.M. 7 5 70% -
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14
Komite dan Fungsi di Bawah Dewan Komisaris
Committees Under The Board of Commissioners
4.A
1
Komite Audit
Audit Committee
Komite Audit
Audit Committee
Untuk mendukung tugas Dewan Komisaris, Komite Audit To support the duties of the Board of Commissioners, the
berperan dalam pengawasan aspek keuangan, sistem Audit Committee plays a key role in overseeing financial
pengendalian internal, serta efektivitas audit yang information, internal control systems, and the effectiveness
dilakukan oleh auditor internal dan eksternal. Komite Audit of audits conducted by both internal and external auditors.
bertanggung jawab untuk memantau dan mengevaluasi The Audit Committee is responsible for monitoring and
perencanaan serta pelaksanaan audit guna menilai evaluating the planning and execution of audits to assess
kecukupan pengendalian internal, termasuk dalam hal the adequacy of internal controls, including financial
pelaporan keuangan. reporting processes.
Pembentukan Komite Audit di Tugu Insurance mengacu The establishment of the Audit Committee at Tugu
pada Peraturan Otoritas Jasa Keuangan No. 55/ Insurance refers to Financial Services Authority Regulation
POJK.04/2015 tentang Pembentukan dan Pedoman No. 55/POJK.04/2015 concerning the Establishment
Pelaksanaan Kerja Komite Audit, Peraturan Otoritas Jasa and Implementation Guidelines of the Audit Committee,
Keuangan No. 73/POJK.05/2016 tentang Penerapan Tata Financial Services Authority Regulation No. 73/
Kelola yang Baik bagi Perusahaan Asuransi, serta Surat POJK.05/2016 concerning the Implementation of Good
Edaran Otoritas Jasa Keuangan No. 14/SEOJK.05/2019 Corporate Governance for Insurance Companies, as
tanggal 22 Juli 2019 tentang Pembentukan, Susunan well as Financial Services Authority Circular Letter No.
Keanggotaan, dan Masa Kerja Komite pada Dewan 14/SEOJK.05/2019 dated 22 July 2019 concerning
Komisaris Perusahaan Asuransi, Perusahaan Asuransi the Establishment, Membership Structure, and Tenure
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Syariah, Perusahaan Reasuransi, dan Perusahaan of Committees under the Board of Commissioners of
Reasuransi Syariah, serta ketentuan peraturan perundang- Insurance Companies, Sharia Insurance Companies,
undangan lainnya yang berlaku. Reinsurance Companies, and Sharia Reinsurance
Companies, along with other applicable laws and
regulations.
Piagam Komite Audit Audit Committee Charter
Piagam Komite Audit merupakan pedoman yang mengatur The Audit Committee Charter serves as a guideline for the
pelaksanaan fungsi Komite Audit dalam mendukung execution of the Audit Committee's functions in assisting
pengawasan yang dilakukan oleh Dewan Komisaris. Dengan the oversight duties of the Board of Commissioners. With
adanya piagam ini, diharapkan tugas dan kewenangan this charter, it is expected that the duties and authorities
Komite Audit dapat dijalankan secara profesional, efisien, of the Audit Committee can be performed professionally,
efektif, independen, dan bebas dari intervensi. efficiently, effectively, independently, and free from external
intervention.
Piagam Komite Audit disusun berdasarkan peraturan The Audit Committee Charter is drafted in accordance with
perundang-undangan yang berlaku dan merupakan bagian prevailing laws and regulations and is an integral part of
dari struktur tata kelola perusahaan Tugu Insurance. the corporate governance structure of Tugu Insurance. This
Piagam ini pertama kali disahkan oleh Dewan Komisaris charter was first approved by the Board of Commissioners
pada 7 Mei 2014, dan telah diperbarui serta dikaji ulang on 7 May 2014, and has been periodically reviewed and
secara berkala. Pembaruan terakhir disahkan oleh Dewan updated. The most recent update was approved by the
Komisaris pada 12 November 2021. Board of Commissioners on 12 November 2021.
Piagam Komite Audit Tugu Insurance mengatur mengenai The Audit Committee Charter at Tugu Insurance outlines
pembentukan, organisasi, masa kerja, tugas, tanggung the formation, organization, term of office, duties,
jawab, wewenang, prosedur kerja, mekanisme pelaporan, responsibilities, authorities, work procedures, reporting
serta penanganan pengaduan. mechanisms, and handling of complaints.
Susunan, Dasar Pengangkatan, dan Masa Jabatan Komite Audit
Audit Committee Composition, Appointment and Term of Office
Anggota Komite Audit diangkat dan diberhentikan oleh Members of the Audit Committee are appointed and
Dewan Komisaris. Masa jabatan anggota Komite Audit dismissed by the Board of Commissioners. The term of
tidak boleh melebihi masa jabatan Dewan Komisaris dan office for members of the Audit Committee cannot exceed
dapat dipilih kembali hanya untuk satu periode berikutnya, the term of the Board of Commissioners and may only
sesuai dengan ketentuan dalam Peraturan Otoritas Jasa be reappointed for one subsequent term, in accordance
Keuangan, tanpa mengurangi hak Dewan Komisaris untuk with the provisions of the Financial Services Authority
memberhentikan anggota Komite Audit kapan saja. Regulation, without affecting the Board of Commissioners'
right to dismiss any member of the Audit Committee at any
time.
Komposisi Komite Audit terdiri dari seorang Ketua dan The composition of the Audit Committee consists of a
minimal dua anggota. Ketua Komite Audit harus merupakan Chairman and at least two members. The Chairman of the
Komisaris Independen, sedangkan anggotanya dapat terdiri Audit Committee must be an Independent Commissioner,
dari Komisaris dan/atau pihak luar yang independen. Ketua while the members may consist of Commissioners and/or
dan anggota Komite Audit diangkat oleh Dewan Komisaris independent external parties. The Chairman and members
berdasarkan persyaratan kompetensi dan kebutuhan of the Audit Committee are appointed by the Board of
perusahaan, dengan mengacu pada peraturan perundang- Commissioners based on competence requirements
undangan yang berlaku. and the company's needs, in accordance with applicable
regulations.
Pada tahun 2025, susunan anggota Komite Audit telah In 2025, the composition of the Audit Committee members
disahkan melalui Surat Keputusan Dewan Komisaris No. was approved through the Board of Commissioners’ Decree
04/SKK-ATPI/VI/2025 dan disampaikan kepada Otoritas No. 04/SKK-ATPI/VI/2025 and submitted to the Financial
Jasa Keuangan melalui Surat No. 058/S/01/COS-ATPI/ Services Authority via Letter No. 058/S/01/COS-ATPI/
VI/2025 tanggal 30 Juni 2025. VI/2025 dated 30 June 2025.
Adapun susunan keanggotaan Komite Audit Tugu Insurance The composition of the Audit Committee members of Tugu
per 31 Desember 2025 adalah sebagai berikut: Insurance as of 31 December 2025, is as follows:
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Tata Kelola Perusahaan
264 Good Corporate Governance
Nama Jabatan Dasar Pengangkatan Periode Masa Jabatan
Name Position Basis of Appointment Term of Office
Poerwo Tjahjono Ketua Surat Keputusan Dewan Komisaris No. 09/SKK-ATPI/XII/2023 1 Januari 2024-31
Chairman tanggal 29 Desember 2023 tentang Perubahan Susunan Anggota Desember 2026
Komite Audit PT Asuransi Tugu Pratama Indonesia Tbk. 1 January 2024-31
December 2026
Board of Commissioners Decree No. 09/SKK-ATPI/XII/2023 dated
29 December 2023 regarding the Change in the Composition of the
Audit Committee of PT Asuransi Tugu Pratama Indonesia Tbk.
Bambang Anggota Surat Keputusan Dewan Komisaris No. 09/SKK-ATPI/XII/2023 1 Januari 2024-31
Suprihanto Member tanggal 29 Desember 2023 tentang Perubahan Susunan Anggota Desember 2026
Komite Audit PT Asuransi Tugu Pratama Indonesia Tbk. 1 January 2024-31
December 2026
Board of Commissioners Decree No. 09/SKK-ATPI/XII/2023 dated
29 December 2023 regarding the Change in the Composition of the
Audit Committee of PT Asuransi Tugu Pratama Indonesia Tbk.
Ari Marsudi Anggota Surat Keputusan Dewan Komisaris No. 10/SKK-ATPI/X/2024 1 Oktober 2024-30
Member tanggal 1 Oktober 2024 tentang Perubahan Susunan Anggota September 2027
Komite Audit PT Asuransi Tugu Pratama Indonesia Tbk. 1 October 2024-30
September 2027
Board of Commissioners Decree No. 10/SKK-ATPI/X/2024 dated 1
October 2024 regarding the Change in the Composition of the Audit
Committee of PT Asuransi Tugu Pratama Indonesia Tbk.
Mei Sugiharso Anggota Surat Keputusan Dewan Komisaris No. 04/SKK-ATPI/VI/2024 1 Juli 2025-30 Juni
Member tanggal 1 Oktober 2024 tentang Perubahan Susunan Anggota 2028
Komite Audit PT Asuransi Tugu Pratama Indonesia Tbk. 1 July 2025-30 June
2028
Board of Commissioners Decree No. 04/SKK-ATPI/VI/2024 dated 1
October 2024 regarding the Change in the Composition of the Audit
Committee of PT Asuransi Tugu Pratama Indonesia Tbk.
Profil Komite Audit
Audit Committee Profile
Nama Poerwo Tjahjono
Name
Jabatan Ketua Komite Audit
Position Chair of the Audit Committee
Keterangan Profil lengkap Bapak Poerwo Tjahjono dapat dilihat pada profile Dewan Komisaris pada Laporan Tahunan
Description ini.
The full profile of Mr. Poerwo Tjahjono can be found in the Board of Commissioners profile section of this
Annual Report.
Nama Bambang Suprihanto
Name
Jabatan Anggota
Position Member
Masa Jabatan 1 Januari 2024-31 Desember 2026
Term of Office 1 January 2024-31 December 2026
Kewarganegaraan Indonesia
Citizenship
Tempat, Tanggal Lahir Semarang, 22 Desember 1966
Birthdate/Place Semarang, 22 December 1966
Usia 59
Age
Domisili Bogor, Jawa Barat
Domicile Bogor, West Java
Pendidikan dan • Master in Financial Management, Universitas • Master in Financial Management, Universitas
Pelatihan Jenderal Soedirman Jenderal Soedirman
Education and Training • Sarjana Ekonomi Manajemen, Universitas Gajah • Bachelor’s Degree in Economics Management,
Mada Universitas Gajah Mada
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
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Tata Kelola Perusahaan
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Riwayat Pekerjaan dan • Internasional Director PPTE Singapore (PPTE • International Director, PPTE Singapore (PPTE
Rangkap Jabatan Tokyo Subsidiary) (2022) Tokyo Subsidiary) (2022)
Work History and • President Director PPTE Tokyo (Pertamina • President Director, PPTE Tokyo (Pertamina
Concurrent Position Affiliate) (2022) Affiliate) (2022)
• Vice President Gas, Power & NRE Business • Vice President Gas, Power & NRE Business
Development and Portofolio (2019-2022) Development and Portfolio (2019-2022)
• Vice President Corporate Action & Synergy • Vice President Corporate Action & Synergy
(2018-2019) (2018-2019)
• Vice President Finance Project (2016-2018) • Vice President Finance Project (2016-2018)
• Vice President Treasury Pertamina Gas (2013- • Vice President Treasury, Pertamina Gas (2013-
2016) 2016)
• AR Manager (Controller) (2011-2013) • AR Manager (Controller) (2011-2013)
• Finance Manager Unit Pemasaran III & IV (2009- • Finance Manager, Unit Pemasaran III & IV (2009-
2011) 2011)
• SAP Project (2007-2008) • SAP Project (2007-2008)
• Controller Unit Pengolahan IV & V (2003-2007) • Controller, Unit Pengolahan IV & V (2003-2007)
Tidak memiliki rangkap jabatan di Tugu Insurance No concurrent positions in Tugu Insurance or other
maupun perusahaan/lembaga lain. companies/institutions.
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris, Direksi, dan Pemegang Saham
Affiliation Relations Utama/Pengendali.
No affiliation with members of the Board of Commissioners, Board of Directors, or Major/Controlling
Shareholders.
Nama Ari Marsudi
Name
Jabatan Anggota
Position Member
Masa Jabatan 1 Oktober 2024-30 September 2027
Term of Office 1 October 2024-30 September 2027
Kewarganegaraan Indonesia
Citizenship
Tempat, Tanggal Lahir Purwodadi, 12 Juli 1962
Birthdate/Place Purwodadi, 12 July 1962
Usia 63
Age
Domisili Tangerang Selatan, Banten
Domicile South Tangerang, Banten
Pendidikan dan Ekonomi Akuntansi, Universitas Gadjah Mada
Pelatihan Bachelor’s Degree in Accounting Economics, Universitas Gadjah Mada
Education and Training
Riwayat Pekerjaan dan • Nomination & Remuneration Committee, Board • Nomination & Remuneration Committee, Board
Rangkap Jabatan of Commissioners, PT. Pertamina Hulu Energi of Commissioners, PT Pertamina Hulu Energi
Work History and (Juli 2020-Agustus 2023) (July 2020-August 2023)
Concurrent Position • Risk Management & Human Resources • Risk Management & Human Resources
Committee, Board of Commissioners, PT. Committee, Board of Commissioners, PT
Pertamina Hulu Energi (Oktober 2019-Juni Pertamina Hulu Energi (October 2019-June
2020) 2020)
• Vice President Financial Accounting & Reporting, • Vice President of Financial Accounting &
Controller, Dit. Keuangan, PT. Pertamina Reporting, Controller, Finance Directorate, PT
(Persero) (Desember 2015-Juli 2018) Pertamina (Persero) (December 2015-July 2018)
• Chief of Investment Committee, PT. Asuransi • Chief of Investment Committee, PT Asuransi
Jasa Tugu Mandiri (PT. AJTM) (Januari 2017-Juli Jasa Tugu Mandiri (PT AJTM) (January 2017-July
2018) 2018)
• Vice President Controller, Dit. Finance & • Vice President Controller, Finance & Business
Business Support, PT. Pertamina Hulu Energi Support Directorate, PT Pertamina Hulu Energi
(Juni 2012-Desember 2015) (June 2012-December 2015)
• Manager General Accounting, Dit. Keuangan, • General Accounting Manager, Finance
PT Pertamina (Persero) (Juli 2010-Juni 2012) Directorate, PT Pertamina (Persero) (July 2010-
June 2012)
• Manager Finance & Account, PCPP Operating • Finance & Account Manager, PCPP Operating
Co. Sd. Bhd., Block SK 305, Malaysia (Januari Co. Sd. Bhd., Block SK 305, Malaysia (January
2006-Juni 2010) 2006-June 2010)
• Finance Manager, Daerah Operasi Hulu • Finance Manager, Upstream Exploration &
Eksplorasi & Produksi Kalimantan, PT. Pertamina Production Operations, Kalimantan Region,
(Persero) (Juni 2005-Desember 2005) PT Pertamina (Persero) (June 2005-December
2005)
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266 Good Corporate Governance
• Head of Controller, Daerah Operasi Hulu • Head of Controller, Upstream Exploration &
Eksplorasi & Produksi Jawa Bagian Barat, PT. Production Operations, West Java Region, PT
Pertamina (Persero) (Maret 2004-Mei 2005) Pertamina (Persero) (March 2004-May 2005)
• Head of Controller, Daerah Operasi Hulu • Head of Controller, Upstream Exploration &
Eksplorasi & Produksi Prabumulih, PERTAMINA. Production Operations, Prabumulih, PERTAMINA
(Desember 2001-Februari 2004) (December 2001-February 2004)
• Head of Controller, Daerah Operasi Hulu • Head of Controller, Upstream Exploration &
Eksplorasi & Produksi Jambi, PERTAMINA (Juli Production Operations, Jambi, PERTAMINA (July
1996-November 2001) 1996-November 2001)
• Supervisor Oil & Gas Accounting and Refinery • Supervisor of Oil & Gas Accounting and Refinery
Cost Reporting, Keuangan UP III Plaju, Cost Reporting, Finance, UP III Plaju, PERTAMINA
PERTAMINA (September 1992-Juni 1996) (September 1992-June 1996)
• Management Trainee: Bimbingan Profesi Sarjana • Management Trainee: Bachelor’s Degree
Akuntansi (BPSA), Dit. Finance, PERTAMINA Accounting Professional Development Program
(Oktober 1991-September 1992) (BPSA), Finance Directorate, PERTAMINA
(October 1991-September 1992)
a. Lecturer of Economic & Business Faculty, a. Lecturer at the Faculty of Economics &
Diponegoro University, Semarang Business, Diponegoro University, Semarang
b. Auditor of Koperasi Jasa Audit, Semarang b. Auditor at Koperasi Jasa Audit, Semarang
c. Auditor of KAP Tahrir Hidayat & Rekan, c. Auditor at KAP Tahrir Hidayat & Rekan,
Semarang (Agustus 1988-September 1991) Semarang (August 1988-September 1991)
d. Lecturer of Stikubank, Semarang (September d. Lecturer at Stikubank, Semarang (September
1987-Juli 1988) 1987-July 1988)
Tidak memiliki rangkap jabatan di Tugu Insurance Does not hold concurrent positions at Tugu
maupun perusahaan/lembaga lain. Insurance or any other company/institution.
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris, Direksi, dan Pemegang Saham
Affiliation Relations Utama/Pengendali.
No affiliation with members of the Board of Commissioners, Board of Directors, or Major/Controlling
Shareholders.
Nama Mei Sugiharso
Name
Jabatan Anggota
Position Member
Masa Jabatan 1 Juli 2025-30 Juni 2028
Term of Office 1 July 2025-30 June 2028
Kewarganegaraan Indonesia
Citizenship
Tempat, Tanggal Lahir Blitar, 1 Mei 1965
Birthdate/Place Blitar, 1 May 1965
Usia 60
Age
Domisili Rawamangun, Jakarta Timur
Domicile Rawamangun, East Jakarta
Pendidikan dan S1 Hukum, Universitas Brawijaya
Pelatihan Bachelor’s Degree in Law, University of Brawijaya
Education and Training
Riwayat Pekerjaan dan • Komite Audit Independen, PT Perta Life • Independent Audit Committee, PT Perta Life
Rangkap Jabatan Insurance (2023-sekarang) Insurance (2023-present)
Work History and • Advisor, Procurement & Aset Manajemen, PT • Advisor, Procurement & Asset Management, PT
Concurrent Position Pertamina Patra Niaga Subholding Commercial Pertamina Patra Niaga Subholding Commercial
& Trading (2022) & Trading (2022)
• Komisaris, PT Pertamina Dana Ventura (2016- • Commissioner, PT Pertamina Dana Ventura
2018) (2016-2018)
• Advisor/Project Specialist, PT Pertamina Patra • Advisor/Project Specialist, PT Pertamina Patra
Niaga Subholding Commercial & Trading (Juni- Niaga Subholding Commercial & Trading (June-
Desember 2021) December 2021)
• Vice President Legal Counsel, PT Pertamina • Vice President Legal Counsel, PT Pertamina
Patra Niaga Subholding Commercial & Trading Patra Niaga Subholding Commercial & Trading
(2020-2021) (2020-2021)
• Vice President Legal Counsel Downstream, • Vice President Legal Counsel Downstream, Legal
Legal Counsel & Compliance, PT Pertamina Counsel & Compliance, PT Pertamina (Persero)
(Persero) (2020) (2020)
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
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Tata Kelola Perusahaan
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• Vice President Legal & Relation & Vice President • Vice President Legal & Relations & Vice
Legal & Compliance, PT Pertamina Hulu President Legal & Compliance, PT Pertamina
Indonesia (2018-2020) Hulu Indonesia (2018-2020)
• Vice President Legal Counsel Downstream, Legal • Vice President Legal Counsel Downstream, Legal
Counsel & Compliance, PT Pertamina (Persero) Counsel & Compliance, PT Pertamina (Persero)
(2014-2018) (2014-2018)
• Manager Legal Service Group Procurement, • Legal Service Manager, Procurement Group,
Legal Counsel & Compliance, PT Pertamina Legal Counsel & Compliance, PT Pertamina
(Persero) (2013-2014) (Persero) (2013-2014)
• Manager Legal, Refinery, PT Pertamina (Persero) • Legal Manager, Refinery, PT Pertamina (Persero)
(2010-2013) (2010-2013)
• Manager Legal, Refining Directorate, PT • Legal Manager, Refining Directorate, PT
Pertamina (Persero) (2009-2010) Pertamina (Persero) (2009-2010)
• Asisten Manager Kontrak, Pertimbangan • Assistant Manager of Contracts, Legal
Hukum, dan Dokumentasi, Dit. Pengolahan, PT. Considerations, and Documentation, Processing
Pertamina (Persero) (2004-2009) Directorate, PT. Pertamina (Persero) (2004-
2009)
• Kepala Bagian HKP/Umum, PT Pertamina • Head of the Legal Aid/General Affairs Division,
Upstream V Balikpapan (2004-2009) PT Pertamina Upstream V Balikpapan (2004-
2009)
• Pengawas Utama Bantuan Hukum, Pertamina • Principal Supervisor of Legal Aid, Pertamina DAK
DAK Balikpapan (1991-2024) Balikpapan (1991-2024)
• Pengawas Utama Pertanahan, Pertamina DAK • Principal Supervisor of Land Affairs, Pertamina
Balikpapan (1991-2024) DAK Balikpapan (1991-2024)
• Asisten Agraria/Pertanahan, Pertamina DAK • Assistant for Agrarian Affairs/Land Affairs,
Balikpapan (1991-2024) Pertamina DAK Balikpapan (1991-2024)
• PNS, Kanwil BPN Provinsi Jawa Timur (1990- • Civil Servant, East Java Provincial National Land
1991) Agency (1990-1991)
Rangkap Jabatan: Concurrent Position:
Komite Audit Independen, PT Perta Life Insurance Independent Audit Committee, PT Perta Life
(2023-sekarang). Insurance (2023-present).
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris, Direksi dan Pemegang Saham
Affiliation Relations Utama/Pengendali.
No affiliation with members of the Board of Commissioners, Board of Directors, or Major/Controlling
Shareholders.
Persyaratan dan Kualifikasi Anggota Komite Audit
Terms and Qualifications of Audit Committee Members
Sebagai perusahaan terbuka, Tugu Insurance tunduk pada As a publicly listed company, Tugu Insurance is subject
Peraturan Otoritas Jasa Keuangan No. 55/POJK.04/2015 to the Financial Services Authority Regulation No. 55/
tanggal 23 Desember 2015 ("POJK No. 55/2015") tentang POJK.04/2015 dated 23 December 2015 ("POJK No.
Pembentukan dan Pedoman Pelaksanaan Kerja Komite 55/2015") on the Formation and Operational Guidelines
Audit. Sesuai dengan ketentuan POJK No. 55/2015, of the Audit Committee. In accordance with POJK No.
anggota Komite Audit Tugu Insurance telah memenuhi 55/2015, members of the Audit Committee at Tugu
semua persyaratan yang ditetapkan dan mematuhi Insurance have complied with the applicable provisions and
ketentuan yang berlaku. met the required criteria.
Anggota Komite Audit Perseroan juga telah memenuhi The members of the Company’s Audit Committee have
kualifikasi pendidikan dan pengalaman kerja yang relevan, also fulfilled the necessary educational qualifications and
yang diwajibkan bagi anggota Komite Audit perusahaan relevant work experience, which are mandatory for Audit
asuransi, sebagai berikut: Committee members in insurance companies, as follows:
Kriteria Poerwo Bambang
Ari Marsudi Mei Sugiharso
Criteria Tjahjono Suprihanto
Memiliki integritas yang tinggi, kemampuan,
pengetahuan, dan pengalaman yang memadai sesuai
dengan latar belakang pendidikan, serta mampu
berkomunikasi dengan baik, termasuk menyediakan
waktu untuk melaksanakan tugasnya.
Have high integrity, ability, knowledge, and adequate
experience in accordance with their educational
background, as well as the ability to communicate
effectively, including allocating time to carry out their
duties.
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Tata Kelola Perusahaan
268 Good Corporate Governance
Kriteria Poerwo Bambang
Ari Marsudi Mei Sugiharso
Criteria Tjahjono Suprihanto
Memiliki pengetahuan yang cukup untuk membaca
dan memahami laporan keuangan.
Have sufficient knowledge to read and understand
financial statements.
Memahami peraturan perundang-undangan di bidang
perasuransian serta peraturan lain yang relevan.
Understand the laws and regulations in the insurance
sector and other relevant legislation.
Memiliki pengetahuan yang baik mengenai kondisi
keuangan perusahaan asuransi serta senantiasa
meningkatkan kompetensi melalui pendidikan dan
pelatihan.
Have good knowledge of the financial condition of
the insurance company and continuously improve
competence through education and training.
Memiliki pengetahuan yang baik mengenai
kepentingan pemegang polis, tertanggung, peserta,
dan/atau pihak yang berhak memperoleh manfaat.
Have good knowledge about the interests of
policyholders, insured, participants, and/or parties
entitled to benefit.
Bertindak objektif, yaitu melaksanakan dan
melaporkan tugas secara bebas dan independen.
Act objectively by carrying out and reporting
assignments freely and independently.
Memiliki sikap objektif yang tercermin dalam hasil
kerja yang andal, profesional, dapat dipercaya, dan
bebas pengaruh dari pihak luar.
Have an objective attitude, as reflected in the work
that is reliable, professional, trustworthy, and free of
influence from external parties.
Tidak mempunyai hubungan afiliasi dengan anggota
Direksi, anggota Dewan Komisaris, anggota Dewan
Pengawas Syariah, dan/atau pemegang saham
Perseroan.
Not affiliated with members of the Board of Directors,
members of the Board of Commissioners, members
of the Sharia Supervisory Board, and/or the
Company’s shareholders.
Tidak pernah menjadi anggota Direksi, anggota Dewan
Komisaris, anggota Dewan Pengawas Syariah, atau
menduduki jabatan 1 (satu) tingkat di bawah Direksi
di Perseroan atau perusahaan lain yang memiliki
hubungan afiliasi dengan Perseroan dalam kurun
waktu 2 (dua) tahun terakhir.
Have never been a member of the Board of Directors,
a member of the Board of Commissioners, a member
of the Sharia Supervisory Board, or occupying 1 (one)
level below the Board of Directors in the Company
or another company that has an affiliation with the
Company in the last 2 (two) years.
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Tata Kelola Perusahaan
Good Corporate Governance 269
Kriteria Poerwo Bambang
Ari Marsudi Mei Sugiharso
Criteria Tjahjono Suprihanto
Tidak pernah menjadi anggota Direksi, anggota Dewan
Komisaris, atau anggota Dewan Pengawas Syariah
dari suatu:
• Perusahaan Perasuransian yang dikenakan sanksi
pembatasan kegiatan usaha dalam jangka waktu 3
(tiga) tahun sebelum pengangkatan;
• Perusahaan di bidang jasa keuangan yang dicabut
izin usahanya karena melakukan pelanggaran
dalam jangka waktu 3 (tiga) tahun sebelum
pengangkatan;
• Perusahaan di bidang jasa keuangan atau di bidang
non-jasa keuangan yang dinyatakan pailit dan telah
berkekuatan hukum tetap dalam jangka waktu 5
(lima) tahun sebelum pengangkatan; dan/atau
• Perusahaan yang mengalami kerugian yang
disebabkan kesalahan atau kelalaiannya
dalam jangka waktu 5 (lima) tahun sebelum
pengangkatan.
Have never been a member of the Board of Directors,
a member of the Board of Commissioners, or a
member of the Sharia Supervisory Board of:
• Insurance companies that are subject to the
sanctions of business activities limitation within a
period of 3 (three) years prior to the appointment;
• Companies in the field of financial services
whose business licenses have been revoked
due to violations within 3 (three) years prior to
appointment;
• Companies in the field of financial services or in
the non-financial services sector that are declared
bankrupt and have permanent legal force within a
period of 5 (five) years prior to appointment; and/or
• Companies that have suffered losses due to errors
or omissions within a period of 5 (five) years prior
to appointment.
Berdomisili di Indonesia
Domiciled in Indonesia
Independensi Komite Audit
Independence of Audit Committee
Untuk menjaga independensinya, Komite Audit dipimpin To maintain its independence, the Audit Committee is
oleh Komisaris Independen, dan anggotanya tidak chaired by an Independent Commissioner, and its members
memiliki benturan kepentingan yang dapat mempengaruhi do not have any conflicts of interest that could affect their
kemandiriannya dalam menjalankan tugas. Anggota Komite independence in performing their duties. The members
Audit tidak memiliki hubungan darah dengan anggota of the Audit Committee do not have familial relationships
Komite Audit lainnya, Direksi, atau Pemegang Saham hingga with other members of the Audit Committee, the Board of
derajat ketiga, baik secara vertikal maupun horizontal, atau Directors, or the Shareholders up to the third degree, either
melalui ikatan perkawinan. Selain itu, mereka tidak memiliki vertically or horizontally, or through marriage. Additionally,
hubungan keuangan dengan pihak-pihak tersebut. they do not have any financial relationships with these
parties.
Demikian pula, anggota lainnya dari Komite Audit adalah Similarly, other members of the Audit Committee are
pihak eksternal yang tidak memiliki hubungan keuangan, external parties who do not have financial, managerial,
pengelolaan, kepemilikan saham, dan/atau hubungan shareholding, and/or familial relationships with the Board
keluarga dengan Dewan Komisaris, Direksi, dan/atau of Commissioners, the Board of Directors, and/or the
Pemegang Saham Pengendali, atau hubungan lain yang Controlling Shareholders, nor any other relationships that
dapat mempengaruhi kemampuannya untuk bertindak could affect their ability to act independently.
secara independen.
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Independensi anggota Komite Audit dapat dilihat dalam The independence of the Audit Committee members is
tabel berikut: outlined in the table below:
Tabel Hubungan Kekeluargaan dan Hubungan Keuangan
Table of the Familial and Financial Relationships
Hubungan Keluarga Hubungan Keuangan
Familial Relationship Financial Relationship
Keterangan Dewan Dewan
Description Direksi Pemegang Direksi Pemegang
Komisaris Komisaris
Board of Saham Board of Saham
Board of Board of
Directors Shareholders Directors Shareholders
Commissioners Commissioners
Poerwo Tjahjono
Bambang
Suprihanto
Ari Marsudi
Mei Sugiharso*
* Efektif menjabat sebagai Anggota Komite Audit sejak 1 Juli 2025.
Effectively appointed as a Member of the Audit Committee starting 1 July 2025.
Tabel Independensi
Independence Table
Aspek Independensi Poerwo Bambang
Ari Marsudi Mei Sugiharso
Independence Aspect Tjahjono Suprihanto
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 Emiten atau Perusahaan Publik yang
bersangkutan dalam waktu 6 (enam) bulan terakhir.
Not a member of a Public Accounting Firm, Legal
Consulting Firm, Public Appraisal Service Office, or
other parties that provide insurance, non-insurance,
appraisal services, and/or other consulting services
to the Issuer or Public Company concerned within the
last 6 (six) months.
Bukan merupakan orang yang bekerja atau
mempunyai wewenang dan tanggung jawab untuk
merencanakan, memimpin, mengendalikan, atau
mengawasi kegiatan Emiten atau Perusahaan Publik
tersebut dalam waktu 6 (enam) bulan terakhir, kecuali
Komisaris Independen.
Not a person who works or has the authority and
responsibility to plan, lead, control, or supervise
the activities of the Issuer or Public Company within
the last 6 (six) months, except for an Independent
Commissioner.
Tidak mempunyai saham, baik langsung maupun tidak
langsung, pada Emiten atau Perusahaan Publik.
Does not have direct or indirect shares in the Issuer
or Public Company.
Tidak mempunyai hubungan afiliasi dengan anggota
Dewan Komisaris, anggota Direksi, atau Pemegang
Saham Utama Emiten atau Perusahaan Publik.
Does not have affiliation with members of the
Board of Commissioners, members of the Board of
Directors, or the Majority Shareholders of the Issuer
or Public Company.
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Aspek Independensi Poerwo Bambang
Ari Marsudi Mei Sugiharso
Independence Aspect Tjahjono Suprihanto
Tidak mempunyai hubungan usaha, baik langsung
maupun tidak langsung, yang berkaitan dengan
kegiatan usaha Emiten atau Perusahaan Publik.
Does not have a business relationship, either directly
or indirectly, with the business activities of the Issuer
or Public Company.
Tidak menjabat sebagai pengurus partai politik atau
pejabat pemerintah daerah.
Does not serve as an administrator of political parties
or a local government official.
Tugas dan Tanggung Jawab Komite Audit
Duties and Responsibilities of the Audit Committee
Komite Audit bertugas untuk memberikan pendapat atau The Audit Committee is responsible for providing opinions
saran kepada Dewan Komisaris terhadap laporan atau or suggestions to the Board of Commissioners regarding
hal-hal yang disampaikan oleh Direksi kepada Dewan reports or matters submitted by the Board of Directors.
Komisaris. Komite Audit juga senantiasa mengidentifikasi The Audit Committee also continuously identifies issues
hal-hal yang memerlukan perhatian Dewan Komisaris, dan that require the Board of Commissioners' attention
melaksanakan tugas-tugas lain yang berkaitan dengan and performs other duties related to the Board of
tugas Dewan Komisaris, antara lain meliputi: Commissioners' responsibilities, including the following:
1. Laporan Keuangan 1. Financial Reports
a. Melakukan penelaahan atas informasi keuangan a. Reviewing the adequacy of financial information
yang akan dikeluarkan Perseroan kepada publik released by the Company to the public and/
dan/atau pihak otoritas, antara lain laporan or authorities, including financial statements,
keuangan, proyeksi, dan laporan lainnya terkait projections, and other reports related to the
dengan informasi keuangan Perseroan; Company's financial information;
b. Memberikan rekomendasi kepada Dewan Komisaris b. Providing recommendations to the Board of
mengenai penunjukan akuntan publik dan kantor Commissioners on the appointment of public
akuntan publik yang didasarkan pada independensi, accountants and public accounting firms based on
ruang lingkup penugasan, dan imbalan jasa, untuk independence, scope of work, and remuneration for
audit umum atas laporan keuangan Perseroan, general audits of the Company’s financial reports,
mengusulkan biaya jasa audit serta mengawasi proposing audit service fees, and overseeing the
pekerjaan audit yang dilakukan, termasuk audit work, including recommending the termination
mengusulkan penghentian akuntan publik dan/atau of the relationship with a public accountant and/or
kantor akuntan publik; public accounting firm;
c. Memberikan persetujuan awal (pre-approval) untuk c. Granting pre-approval for non-audit services to be
jasa non-audit yang akan ditugaskan kepada auditor assigned to independent auditors;
independen;
d. Memantau dan memastikan bahwa auditor d. Monitoring and ensuring that the independent
independen telah melakukan audit atas laporan auditor has conducted the audit of the financial
keuangan sesuai dengan Standar Profesional statements in accordance with the Professional
Akuntan Publik; Standards for Public Accountants;
e. Memberikan pendapat independen jika terjadi e. Providing an independent opinion in cases of
perbedaan pendapat antara manajemen dan disagreement between management and the auditor
akuntan atas jasa yang diberikannya; regarding the services provided;
f. Mengusulkan pemutusan hubungan kerja dengan f. Proposing the termination of the relationship
auditor independen kepada Dewan Komisaris jika: with the independent auditor to the Board of
Commissioners if:
i. Terdapat indikasi kuat bahwa independensi i. There are strong indications that the
auditor independen diragukan; independence of the independent auditor has
been compromised;
ii. Terbukti bahwa auditor independen tidak ii. It is proven that the independent auditor has
melakukan audit sesuai dengan Standar not conducted the audit according to the
Profesional Akuntan Publik setelah mendapat Professional Standards for Public Accountants
teguran resmi dari Komite Audit. after receiving a formal warning from the Audit
Committee.
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2. Sistem Pengendalian Internal 2. Internal Control Systems
a. Melakukan penelaahan atas ketaatan terhadap a. Reviewing compliance with laws and regulations
ketentuan peraturan perundang-undangan yang related to the Company’s activities;
berhubungan dengan kegiatan Perseroan;
b. Melakukan penelaahan atas kecukupan usaha b. Reviewing the adequacy of management's efforts to
manajemen dalam mendesain dan melaksanakan design and implement an effective internal control
sistem pengendalian internal yang efektif; system;
c. Melakukan penelaahan atas pelaksanaan c. Reviewing the implementation of internal audits and
pemeriksaan oleh auditor internal dan mengawasi monitoring the follow-up actions taken by the Board
pelaksanaan tindak lanjut oleh Direksi atas temuan of Directors on internal audit findings; and
auditor internal; dan
d. Memastikan pengendalian internal dilakukan d. Ensuring that the internal control system is
dengan baik. implemented properly.
3. Koordinasi dengan Audit Internal 3. Coordination with Internal Audit
Melakukan koordinasi dengan auditor internal dalam Coordinating with internal auditors in the execution of
pelaksanaan tugasnya. their duties.
4. Manajemen Risiko dan Kepatuhan terhadap Peraturan 4. Risk Management and Compliance with Legislation
Perundang-undangan
a. Melakukan pemantauan terhadap efektivitas a. Monitoring the effectiveness of management's
manajemen dalam upaya penilaian dan pengelolaan efforts in assessing and managing risks, as well as
risiko serta kepatuhan terhadap peraturan ensuring compliance with laws and regulations;
perundang-undangan;
b. Melakukan penelaahan terhadap aktivitas b. Reviewing the implementation of risk management
pelaksanaan manajemen risiko yang dilakukan oleh activities carried out by the Board of Directors and
Direksi dan berkoordinasi dengan Komite Pemantau coordinating with the Risk Monitoring Committee.
Risiko.
5. Pengaduan kepada Perusahaan (Whistleblower) 5. Complaints to the Company (Whistleblower Mechanism)
a. Melakukan pemantauan terhadap efektivitas a. Monitoring the effectiveness of the whistleblower
mekanisme pengaduan dari karyawan atau pihak mechanism for complaints from employees or third
ketiga yang dilakukan oleh manajemen; parties handled by management;
b. Menelaah pengaduan yang berkaitan dengan proses b. Reviewing complaints related to accounting and the
akuntansi dan pelaporan keuangan Perseroan. Company’s financial reporting processes.
6. Kerahasiaan Dokumen dan Informasi 6. Confidentiality of Documents and Information
Menjaga kerahasiaan dokumen, data, dan informasi Ensuring the confidentiality of company documents,
perusahaan. data, and information.
Program Pengembangan Kompetensi Komite Audit
Audit Committee Competency Enhancement
Komite Audit telah mengikuti program peningkatan The competency enhancement programs participated by the
kompetensi sepanjang tahun 2025, antara lain: Audit Committee members throughout 2025 are as follows:
Nama Jabatan Tanggal Tempat Subjek Penyelenggara
Name Position Date Place Subject Organizer
Poerwo Ketua Informasi peningkatan kompetensi/pelatihan Bapak Poerwo Tjahjono dapat dilihat pada informasi
Tjahjono Chairman peningkatan kompetensi/pelatihan anggota Dewan Komisaris pada bab tata kelola ini.
Information on Mr. Poerwo Tjahjono's competency development/training can be found in the
competency development/training information for the Board of Commissioners members in this
governance chapter.
Bambang Anggota 8 Mei 2025 Daring Via Ngobrol Bahas Asuransi – Prinsip Asosiasi Ahli
Suprihanto Member 8 May 2025 Zoom Meeting Aplikasi Hukum Asuransi dan Reasuransi Manajemen Asuransi
Online Via Insurance Talk – Principles of Insurance Indonesia
Zoom Meeting and Reinsurance Law Application Indonesian Insurance
Management Experts
Association
22 Mei 2025 Daring Via Ngobrol Bahas Asuransi – Implementasi Asosiasi Ahli
22 May 2025 Zoom Meeting Kebijakan dan Praktik Underwriting Manajemen Asuransi
Online Via Perusahaan Indonesia
Zoom Meeting Insurance Talk – Implementation of Indonesian Insurance
Company Underwriting Policies and Management Experts
Practices Association
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Nama Jabatan Tanggal Tempat Subjek Penyelenggara
Name Position Date Place Subject Organizer
27 Mei 2025 Daring Via Rewriting the Rulebook: How AI is Institute of
27 May 2025 Zoom Meeting Transforming Organizational Compliance Compliance
Online Via Professional
Zoom Meeting Indonesia
3-5 Juni Daring Via Pendidikan dan Pelatihan Persiapan Widya Dharma Artha
2025 Zoom Meeting Ujian Profesional Tata Kelola Risiko dan LSP MKS
3-5 June Online Via Berkualifikasi – Qualified Risk Governance Widya Dharma Artha
2025 Zoom Meeting Professional and LSP MKS
Qualified Risk Governance Professional
Exam Preparation Education and Training
17-18 Juli Hotel Ibis Workshop PSAK 117: Kontrak Asuransi Institut Akuntan
2025 Jakarta (Level Dasar) Publik Indonesia
17-18 July Harmoni PSAK 117 Workshop: Insurance Indonesian Institute
2025 Contracts (Basic Level) of Public Accountants
Ari Marsudi Anggota 22 Januari Daring Via Kelangsungan Bisnis di 2025: Institute of
Member 2025 Zoom Meeting Pendekatan Risiko Hukum dan Compliance
22 January Online Via Manajemen Kepatuhan Professional
2025 Zoom Meeting Business Continuity in 2025: A Legal Indonesia
Risk and Compliance Management
Approach
8 Mei 2025 Daring Via Ngobrol Bahas Asuransi – Prinsip Asosiasi Ahli
8 May 2025 Zoom Meeting Aplikasi Hukum Asuransi dan Reasuransi Manajemen Asuransi
Online Via Insurance Talk – Principles of Insurance Indonesia
Zoom Meeting and Reinsurance Law Application Indonesian Insurance
Management Experts
Association
22 Mei 2025 Daring Via Ngobrol Bahas Asuransi – Implementasi Asosiasi Ahli
22 May 2025 Zoom Meeting Kebijakan dan Praktik Underwriting Manajemen Asuransi
Online Via Perusahaan Indonesia
Zoom Meeting Insurance Talk – Implementation of Indonesian Insurance
Company Underwriting Policies and Management Experts
Practices Association
27 Mei 2025 Daring Via Rewriting the Rulebook: How AI is Institute of
27 May 2025 Zoom Meeting Transforming Organizational Compliance Compliance
Online Via Professional
Zoom Meeting Indonesia
3-5 Juni Daring Via Pendidikan dan Pelatihan Persiapan Widya Dharma Artha
2025 Zoom Meeting Ujian Profesional Tata Kelola Risiko dan LSP MKS
3-5 June Online Via Berkualifikasi – Qualified Risk Governance Widya Dharma Artha
2025 Zoom Meeting Professional and LSP MKS
Qualified Risk Governance Professional
Exam Preparation Education and Training
17-18 Juli Hotel Ibis Workshop PSAK 117: Kontrak Asuransi Institut Akuntan
2025 Jakarta (Level Dasar) Publik Indonesia
17-18 July Harmoni PSAK 117 Workshop: Insurance Indonesian Institute
2025 Contracts (Basic Level) of Public Accountants
Mei Sugiharso Anggota 17 November Hybrid Integrity in Action: Strengthening Tugu Insurance
Member 2025 Governance & Managing Procurement
17 November Risk
2025
10 Desember Daring Via Strategi dan Peran Nyata Pekerja dalam Grajosa Resources
2025 Zoom Meeting Implementasi APU, PPT, & PPPSPM
10 December Online Via Strategies and Real Roles of Workers
2025 Zoom Meeting in the Implementation of AML, PPT, &
PPPSPM
11 Desember Daring Via Diskusi UU RI No. 16 Tahun 2025 Institute of
2025 Zoom Meeting tentang Perubahan ke Empat atas UU Compliance
11 December Online Via No. 19 Tahun 2003 tentang Badan Professional
2025 Zoom Meeting Usaha Milik Negara Indonesia
Discussion on Law of the Republic of
Indonesia No. 16 of 2025 concerning
the Fourth Amendment to Law No. 19 of
2003 on State-Owned Enterprises
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Rapat dan Tingkat Kehadiran Komite Audit
Audit Committee Meeting and Attendance Rate
Komite Audit mengadakan rapat secara berkala The Audit Committee holds meetings periodically at least
minimal 1 (satu) kali dalam 3 (tiga) bulan. Rapat dapat once every 3 (three) months. A meeting can be conducted if
dilaksanakan apabila dihadiri oleh lebih dari ½ (setengah) attended by more than half of the total members. Decisions
jumlah anggota. Keputusan rapat Komite Audit diambil made in the Audit Committee meetings are based on
berdasarkan musyawarah untuk mufakat. consensus through deliberation.
Pada tahun 2025, Komite Audit telah mengadakan 43 kali In 2025, the Audit Committee held 43 meetings, including
rapat, termasuk rapat gabungan dengan Komite Pemantau joint sessions with the Risk Monitoring Committee and
Risiko dan Komite Nominasi dan Remunerasi, serta the Nomination and Remuneration Committee, as well as
rapat dengan manajemen. Sebagian rapat-rapat tersebut meetings with management. Some of these meetings were
diselenggarakan secara daring. held online.
Tidak Hadir dengan
Nama Jumlah Rapat Jumlah Kehadiran Kehadiran dalam % Surat Kuasa
Name Total Meetings Total Attendance Attendance in % Absence with Power of
Attorney
Poerwo Tjahjono 43 41 100 2
Bambang Suprihanto 43 38 100 5
Ari Marsudi 43 43 100 -
Mei Sugiharso* 18 15 94 2
* Efektif menjabat sebagai Anggota Komite Audit terhitung sejak tanggal 1 Juli 2025.
Effectively serving as a Member of the Audit Committee starting from 1 July 2025.
Laporan Pelaksanaan Tugas Komite Audit
Report on the Implementation of Audit Committee’s Duties
Sepanjang tahun 2025, Komite Audit telah melaksanakan The report on the implementation of the Audit Committee's
berbagai tugasnya dengan rincian sebagai berikut: duties in 2025 is as follows:
1. Pengawasan terhadap Pengendalian Internal 1. Supervision of Internal Control
a. Pembahasan Revisi RKAP 2025 dan Pembahasan a. Discussion on the Revised RKAP 2025 and the
Rancangan RKAP serta KPI Perseroan Tahun 2026. Proposed RKAP and the Company’s KPI for 2026.
Komite Audit melakukan pembahasan Revisi RKAP The Audit Committee conducted discussions on the
2025 bersama dengan Komite lainnya dan pihak Revised RKAP 2025 together with other Committees
manajemen, sebelum dibahas di hadapan Dewan and the management prior to being presented to the
Komisaris untuk memperoleh persetujuan. Board of Commissioners for approval.
b. Rapat Berkala dengan Auditor Internal telah b. Regular Meetings with Internal Auditors were
dilakukan rapat dengan Audit Internal sesuai held as per the work plan, covering general and
dengan rencana kerja antara lain terkait dengan specific audit results, the ongoing year's work
hasil audit umum maupun khusus dan rencana kerja plan, progress on the 2025 PKPT (Annual Audit
tahun berjalan, progres pelaksanaan PKPT (Program Work Program) implementation, and evaluation for
Kerja Pemeriksaan Tahunan) 2025, serta evaluasi PSAK 117 implementation. Additionally, meetings
implementasi PSAK 117. Selain itu juga dilakukan were conducted with management regarding the
rapat dengan manajemen terkait implementasi tata implementation of good corporate governance,
kelola perusahaan yang baik, proses bisnis, dan business processes, and the company's monthly
analisis kinerja bulanan Perseroan. performance analysis.
2. Pemantauan Tindak Lanjut Temuan Auditor Komite Audit 2. The Audit Committee held meetings with Internal Audit
melakukan rapat dengan Audit Internal untuk memonitor to monitor the follow-up actions on external auditor
tindak lanjut temuan auditor eksternal. findings.
3. Rekomendasi Penunjukan Auditor Eksternal 3. Recommendation for the Appointment of an External
Auditor
Sesuai ketentuan OJK, Komite Audit memberikan In accordance with OJK regulations, the Audit
rekomendasi penunjukan Auditor Eksternal untuk Tahun Committee provided recommendations for the
Buku 2025 dengan memperhatikan hasil evaluasi dan appointment of the External Auditor for the 2025 Fiscal
pengawasan terhadap kinerja auditor eksternal. Year, taking into account the evaluation and oversight of
the external auditor's performance.
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4. Kesesuaian Laporan Keuangan dengan Standar 4. Compliance of Financial Statements with Applicable
Akuntansi yang Berlaku Accounting Standards
a. Reviu Laporan Manajemen a. Review of Management Reports
Komite Audit melakukan reviu atas Laporan The Audit Committee reviewed the Management
Manajemen mengenai perkembangan kinerja Report concerning the company’s financial
keuangan perusahaan. Hasil reviu disampaikan performance. The review findings were presented
dalam rapat dengan Dewan Komisaris sebagai in a meeting with the Board of Commissioners as
masukan bagi Dewan Komisaris dalam melakukan input for the Board’s supervisory role over the Board
peran pengawasan terhadap Direksi. of Directors.
b. Pendalaman Isu Sementara dalam Audit Laporan b. In-Depth Analysis of Interim Issues in Financial
Keuangan Statement Audits
Dalam setiap proses audit laporan keuangan, Throughout the financial statement audit process,
Komite Audit bersama dengan Dewan Komisaris the Audit Committee, together with the Board of
melakukan pemantauan atas proses audit. Komite Commissioners, monitored the audit process.
Audit mengadakan pertemuan dengan auditor The Audit Committee held meetings with external
eksternal dan memantau hasil temuan audit auditors and reviewed audit findings on the Financial
Laporan Keuangan. Untuk setiap isu yang muncul Statements. For any issues arising during the audit,
dalam audit, anggota Komite Audit melakukan Audit Committee members conducted an in-depth
pendalaman atas isu tersebut sesuai dengan analysis in accordance with applicable Accounting
Standar Akuntansi yang berlaku dan menelaah Standards and assessed their impact on the
dampaknya terhadap laporan keuangan. financial statements.
c. Melakukan penelaahan informasi yang akan c. Review of Information to be published by the
dipublikasikan oleh Perseroan. Company.
d. Melakukan evaluasi dan memberikan masukan d. To conduct evaluations and provide input on the
atas Realisasi RKAP Triwulanan Tahun 2025 yang Quarterly RKAP Realization for 2025 to be reported
akan dilaporkan ke Pemegang Saham Pengendali. to the Controlling Shareholder. The results of the
Hasil telaah disampaikan kepada Dewan Komisaris review are submitted to the Board of Commissioners
sebagai masukan bagi Dewan Komisaris dalam as input in carrying out its oversight function over
melakukan peran pengawasan terhadap kinerja the Company’s performance.
perusahaan.
5. Melakukan evaluasi dan memberikan masukan atas 5. To evaluate and provide input on the implementation of
pelaksanaan ICoFR Perusahaan Tahun 2025. the Company’s ICoFR for 2025.
6. Melakukan monitoring dan memberikan masukan atas 6. To monitor and provide input on the management of
pelaksanaan pengelolaan Perkara Hukum (litigasi/non legal cases (litigation and non-litigation) in 2025.
litigasi) Tahun 2025.
7. Melakukan evaluasi dan memberikan masukan atas 7. To evaluate and provide input on the proposed Business
usulan Rencana Bisnis Berbasis PSAK 109 dan PSAK Plan based on PSAK 109 and PSAK 117 for 2026.
117 Tahun 2026.
8. Melakukan evaluasi atas implementasi sistem ERP. 8. To evaluate the implementation of the ERP system.
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1
4.B
Komite Nominasi dan Remunerasi
Nomination and Remuneration Committee
Untuk memenuhi ketentuan dalam Peraturan OJK No. 34/ In accordance with OJK Regulation No. 34/POJK.04/2014
POJK.04/2014 tentang Komite Nominasi dan Remunerasi on the Nomination and Remuneration Committee for
Emiten atau Perusahaan Publik (“POJK No. 34/2014”), Issuers or Public Companies (“POJK No. 34/2014”), Tugu
Tugu Insurance telah membentuk Komite Nominasi Insurance has established a Nomination and Remuneration
dan Remunerasi yang berada di bawah naungan dan Committee that operates under and is accountable to the
bertanggung jawab kepada Dewan Komisaris. Board of Commissioners.
Komite Nominasi dan Remunerasi memiliki tugas dan The Nomination and Remuneration Committee is tasked
tanggung jawab untuk mendukung pelaksanaan fungsi with supporting the Board of Commissioners in performing
serta tugas Dewan Komisaris terkait aspek Nominasi dan its functions and duties related to nominations and
Remunerasi, baik di tingkat Dewan Komisaris, Direksi, remuneration. This includes responsibilities at the Board
anggota Komite di bawah Dewan Komisaris, hingga posisi of Commissioners level, the Board of Directors, committee
dua tingkat di bawah Direksi Perseroan. members under the Board of Commissioners, and roles up
to two levels below the Company’s Board of Directors.
Piagam Komite Nominasi dan Remunerasi
Nomination and Remuneration Committee Charter
Pelaksanaan tata kerja Komite Nominasi dan Remunerasi The Nomination and Remuneration Committee performs
diatur dalam Piagam Komite, yang secara berkala diperbarui its duties and responsibilities in accordance with the
dan disempurnakan sesuai dengan perkembangan Nomination and Remuneration Committee Charter, which
peraturan perundang-undangan yang berlaku serta kondisi is regularly refined and updated to align with the latest
terkini. Piagam Komite Nominasi dan Remunerasi terakhir developments in applicable laws, regulations, and current
diperbarui dan disempurnakan pada 4 Oktober 2022, conditions. The most recent update and enhancement of
dengan pengesahan oleh Dewan Komisaris. the Nomination and Remuneration Committee Charter was
approved by the Board of Commissioners on 4 October
2022.
Piagam tersebut mencakup ketentuan terkait pembentukan, This Charter outlines provisions regarding the
struktur organisasi dan masa kerja, serta tugas, establishment, organizational structure, term of office, as
tanggung jawab, dan wewenang dari Komite Nominasi dan well as the duties, responsibilities, and authority of the
Remunerasi. Nomination and Remuneration Committee.
Susunan, Dasar Pengangkatan, dan Masa Jabatan Komite Nominasi dan Remunerasi
Nomination and Remuneration Committee Composition, Appointment, and Term of Office
Ketentuan atas komposisi dan keanggotaan Komite The composition and membership of the Company
Nominasi dan Remunerasi, sebagai berikut: Nomination and Remuneration Committee are as follows:
1. Komite Nominasi dan Remunerasi terdiri atas paling 1. The Nomination and Remuneration Committee must
sedikit 3 (tiga) orang anggota, dengan rincian sebagai consist of at least 3 (three) members, with the following
berikut: stipulations:
a. Ketua merangkap anggota: Seorang Komisaris a. Chairman: 1 (one) individual serving concurrently as
Independen. an Independent Commissioner.
b. Anggota lainnya dapat berasal dari: b. Other members may include:
i. Anggota Dewan Komisaris; i. Members of the Board of Commissioners;
ii. Pihak eksternal dari Emiten atau Perusahaan ii. External parties from outside the Issuer or
Publik; atau Public Company; or
iii. Pihak yang memegang posisi manajerial di iii. Individuals holding managerial positions under
bawah Direksi yang bertanggung jawab atas the Board of Directors responsible for human
sumber daya manusia. resources.
c. Mayoritas anggota Komite Nominasi dan c. The majority of the members of the Nomination
Remunerasi tidak boleh berasal dari pihak yang and Remuneration Committee must not come from
memegang posisi manajerial di bawah Direksi yang individuals holding managerial positions under the
bertanggung jawab atas sumber daya manusia. Board of Directors responsible for human resources.
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2. Anggota Komite Nominasi dan Remunerasi dari luar 2. Members of the Nomination and Remuneration
Emiten atau Perusahaan Publik harus memenuhi Committee who are external to the Issuer or Public
persyaratan berikut: Company must meet the following criteria:
a. Tidak memiliki hubungan afiliasi dengan Emiten atau a. They must not have any affiliation with the Issuer
Perusahaan Publik, anggota Direksi, anggota Dewan or Public Company, members of the Board of
Komisaris, atau Pemegang Saham Utama Emiten Directors, members of the Board of Commissioners,
atau Perusahaan Publik tersebut; or the Majority Shareholders of the Issuer or Public
Company;
b. Memiliki pengalaman yang relevan dengan bidang b. They must have relevant experience in Nomination
Nominasi dan/atau Remunerasi; dan and/or Remuneration; and
c. Tidak merangkap jabatan sebagai anggota komite c. They must not concurrently serve as members
lainnya di Emiten atau Perusahaan Publik tersebut. of other committees within the Issuer or Public
Company.
Pada tahun 2025, susunan anggota Komite Nominasi dan In 2025, the composition of the Nomination and
Remunerasi telah ditetapkan melalui Surat Keputusan Remuneration Committee was established through the
Dewan Komisaris No. 02/SKK-ATPI/I/2024 pada tanggal Board of Commissioners' Decree No. 02/SKK-ATPI/I/2024
19 Januari 2024. dated 19 January 2024.
Pada tahun 2025, susunan keanggotaan Komite Nominasi In 2025, the membership composition of the Tugu
dan Remunerasi Tugu Insurance adalah sebagai berikut: Insurance’s Nomination and Remuneration Committee is as
follows:
Periode Masa
Nama Jabatan Dasar Pengangkatan
Jabatan
Name Position Basis of Appointment
Term of Office
Tajudin Noor Ketua Surat Keputusan Dewan Komisaris No. 02/SKK-ATPI/I/2024 tanggal 19 18 Januari 2024
Chairman Januari 2024 tentang Perubahan Susunan Anggota Komite Nominasi 18 January 2024
dan Remunerasi PT Asuransi Tugu Pratama Indonesia Tbk.
Board of Commissioners' Decree No. 02/SKK-ATPI/I/2024 dated
19 January 2024 concerning the Changes in the Composition of the
Nomination and Remuneration Committee of PT Asuransi Tugu Pratama
Indonesia Tbk.
Zaäfri Ananto Anggota Surat Keputusan Dewan Komisaris No. 11/SKK-ATPI/XII/2023 tanggal 1 Januari 2024-31
Husodo Member 29 Desember 2023 tentang Perubahan Susunan Anggota Komite Desember 2026
Nominasi dan Remunerasi PT Asuransi Tugu Pratama Indonesia Tbk. 1 January 2024-31
Board of Commissioners' Decree No. 11/SKK-ATPI/XII/2023 dated December 2026
29 December 2023 concerning the Changes in the Composition of the
Nomination and Remuneration Committee of PT Asuransi Tugu Pratama
Indonesia Tbk.
Arinto Setyo Anggota Surat Keputusan Dewan Komisaris No. 11/SKK-ATPI/XII/2023 tanggal 1 Januari 2024-31
Mulyawan Member 29 Desember 2023 tentang Perubahan Susunan Anggota Komite Desember 2026
Nominasi dan Remunerasi PT Asuransi Tugu Pratama Indonesia Tbk. 1 January 2024-31
Board of Commissioners’ Decree No. 11/SKK-ATPI/XII/2023 dated December 2026
29 December 2023 concerning the Changes in the Composition of the
Nomination and Remuneration Committee of PT Asuransi Tugu Pratama
Indonesia Tbk.
Ramanda Melati Anggota Tidak terdapat Surat Keputusan Dewan Komisaris dalam Pengangkatan 1 Agustus
L. P. Hasibuan (Ex Officio) yang bersangkutan karena ex-officio. 2025-sekarang
Member There is no Decree of the Board of Commissioners regarding the 1 August
appointment of the person concerned because it is ex-officio. 2025-present
Profil Komite Nominasi dan Remunerasi per 31 Desember 2025
Profile of the Member of the Nomination and Remuneration Committee as of 31 December 2025
Nama Tajudin Noor
Name
Jabatan Ketua Komite Nominasi dan Remunerasi
Position Chairman of the Nomination and Remuneration Committee
Keterangan Profil lengkap Bapak Tajudin Noor dapat dilihat pada profile Dewan Komisaris pada Laporan Tahunan ini.
Description The full profile of Mr. Tajudin Noor can be found in the Board of Commissioners’ profile section of this
Annual Report.
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Tata Kelola Perusahaan
278 Good Corporate Governance
Nama Zaäfri Ananto Husodo
Name
Jabatan Anggota Komite Nominasi dan Remunerasi
Position Member of the Nomination and Remuneration Committee
Masa Jabatan 1 Januari 2024-31 Desember 2026
Term of Office 1 January 2024-31 December 2026
Kewarganegaraan Indonesia
Citizenship
Tempat, Tanggal Lahir Malang, 20 Mei 1974
Birthdate/Place Malang, 20 May 1974
Usia 51
Age
Domisili DKI Jakarta
Domicile
Pendidikan dan • Doctor (PhD) bidang keuangan dan perbankan • Doctor (PhD) in Finance and Banking from the
Pelatihan dari Australian School of Business, UNSW (2008) Australian School of Business, UNSW (2008),
Education and dengan spesialisasi risiko dalam sistem keuangan specializing in risk in the financial system
Training • Magister Manajemen bidang keuangan dan • Master of Management in Finance and Banking
perbankan dari Universitas Indonesia (2000) from Universitas Indonesia (2000), specializing in
dengan spesialisasi diseminasi informasi di pasar information dissemination in the capital market
modal
• Sarjana Ekonomi bidang sumber daya manusia • Bachelor of Economics in Human Resources from
dari Universitas Sebelas Maret (1997) dengan Universitas Sebelas Maret (1997), specializing in
spesialisasi perencanaan sumber daya manusia human resource planning in the public sector
pada sektor publik
• Mempunyai Sertifikasi Certified Enterprise Risk • Holds Certified Enterprise Risk Governance
Governance (CERG), Sertifikasi Qualified Risk (CERG) and Qualified Risk Governance
Governance Professional (QRGP) Professional (QRGP) certifications
Riwayat Pekerjaan • Menjabat sebagai Dewan Pengawas untuk • Serving as a Supervisory Board Member for
dan Rangkap Jabatan Nord Anglia Education Jakarta sejak 2013 Nord Anglia Education Jakarta since 2013,
Work History and untuk menjalin dan menjaga hubungan kerja responsible for establishing and maintaining
Concurrent Position sama dengan institusi di Indonesia, monitoring collaborations with institutions in Indonesia,
operasional sekolah dari sisi komposisi SDM, monitoring school operations in terms of human
kinerja keuangan dan risiko operasional resource composition, financial performance, and
operational risks
• Ketua Program Pascasarjana Ilmu Manajemen • Chair of the Graduate Program in Management
sejak 2022, mengelola sumber daya manusia since 2022, managing human resources
dan mahasiswa/i, melakukan manajemen risiko and students, overseeing operational risk
operasional, pengembangan dan pengelolaan management, curriculum development and
kurikulum serta menjalin dan menjaga kerja sama management, and fostering collaborations with
dengan institusi lokal dan internasional local and international institutions
• Sekretaris Program Studi Pascasarjana Ilmu • Secretary of the Graduate Program in
Manajemen sejak 2018-2022, mengelola operasi Management from 2018 to 2022, responsible
internal program studi, manajemen sumber for internal program operations, human resource
daya manusia internal, mengelola administrasi management, and academic administration
akademik program studi
• Menjadi staf khusus Wakil Rektor II di tahun 2014- • Served as a Special Staff to the Vice-Rector
2018 dalam bidang analisis keuangan dan proses II from 2014 to 2018, focusing on financial
bisnis Universitas Indonesia analysis and business process management at
Universitas Indonesia
• Research Advisor dalam membangun research- • Research Advisor since 2003, contributing to
based policy sejak 2003 untuk Bank Indonesia, research-based policy development for Bank
Otoritas Jasa Keuangan, dan Kementerian Indonesia, the Financial Services Authority (OJK),
Keuangan. and the Ministry of Finance
Rangkap Jabatan: Concurrent Positions:
• Dewan Pengawas untuk Nord Anglia Education • Supervisory Board Member for Nord Anglia
Jakarta sejak 2013 untuk menjalin dan menjaga Education Jakarta since 2013, overseeing
hubungan kerja sama dengan institusi di institutional collaborations, human resource
Indonesia, monitoring operasional sekolah dari composition, financial performance, and
sisi komposisi SDM, kinerja keuangan dan risiko operational risk management
operasional
• Aktif sebagai pengelola program pascasarjana ilmu • Actively involved in managing the Graduate
manajemen sejak 2009 di FEB-UI serta sebagai Program in Management at FEB-UI since 2009
Dosen dalam bidang keuangan sejak 2000 and serving as a Finance Lecturer since 2000
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris, Direksi, dan Pemegang Saham Utama/
Affiliation Relations Pengendali.
Has no affiliated relationship with members of the Board of Commissioners, Board of Directors, and Major/
Controlling Shareholders.
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Nama Arinto Setyo Mulyawan
Name
Jabatan Anggota Komite Nominasi dan Remunerasi
Position Member of the Nomination and Remuneration Committee
Masa Jabatan 1 Januari 2024-31 Desember 2026
Term of Office 1 January 2024-31 December 2026
Kewarganegaraan Indonesia
Citizenship
Tempat, Tanggal Lahir Semarang, 16 Januari 1978
Birthdate/Place Semarang, 16 January 1978
Usia 47
Age
Domisili Bekasi
Domicile
Pendidikan dan • S2 Magister Ekonomi-MPKP, Universitas • Master’s Degree in Economics (MPKP),
Pelatihan Indonesia Universitas Indonesia
Education and Training • S1 Sarjana Ekonomi (IESP), Universitas • Bachelor’s Degree in Economics (IESP),
Diponegoro Universitas Diponegoro
Riwayat Pekerjaan dan • Kepala Bagian Manajemen Hubungan • Head of Institutional Relations Management
Rangkap Jabatan Kelembagaan Negara Biro Komunikasi dan Division Bureau of Communication and
Work History and Layanan Informasi, Sekretariat Jenderal Information Services, Secretariat General,
Concurrent Position Kementerian Keuangan (2023-sekarang) Ministry of Finance (2023-present)
• Dewan Pengawas BLU Museum & Cagar Budaya • Supervisory Board Member of BLU Museum &
Kementerian Pendidikan, Kebudayaan, Riset & Cultural Heritage Ministry of Education, Culture,
Teknologi (2023-sekarang) Research & Technology (2023-present)
• Kepala Bagian Tata Usaha dan Pengelolaan • Head of Administration and Data Management
Data Pusat Analisis dan Harmonisasi Kebijakan, Division Center for Policy Analysis and
Sekretariat Jenderal Kementerian Keuangan Harmonization, Secretariat General, Ministry of
(2020-2023) Finance (2020-2023)
• Wakil Ketua Task Force Sekretaris Jenderal • Deputy Chair of the Secretary-General Task Force
Sekretariat Jenderal Kementerian Keuangan Secretariat General, Ministry of Finance (2018-
(2018-2023) 2023)
• Kepala Bagian Tata Usaha Pusat Analisis dan • Head of Administration Division Center for Policy
Harmonisasi Kebijakan, Sekretariat Jenderal Analysis and Harmonization, Secretariat General,
Kementerian Keuangan (2016-2020) Ministry of Finance (2016-2020)
• Anggota Komite Pemantau Risiko PT. Bank • Member of the Risk Monitoring Committee PT
Bukopin, Tbk (2013-2021) Bank Bukopin, Tbk (2013-2021)
• Sekretaris Dewan Pengawas BLU Sekolah Tinggi • Secretary of the BLU Supervisory Board State
Akuntansi Negara (STAN) (2011-2012) College of Accountancy (STAN) (2011-2012)
• Kepala Subbidang Program dan Kegiatan IC • Head of Program and IC Activities Subdivision
Pusat Analisis dan Harmonisasi Kebijakan, Center for Policy Analysis and Harmonization,
Sekretariat Jenderal (2009-2016) Secretariat General (2009-2016)
• Pelaksana Pusat Analisis dan Harmonisasi • Staff Center for Policy Analysis and
Kebijakan, Sekretariat Jenderal (2007) Harmonization, Secretariat General (2007)
• Pelaksana Sekretariat Ditjen Perbendaharaan, • Staff Secretariat of the Directorate General of
Direktorat Jenderal Perbendaharaan (2005- Treasury, Directorate General of Treasury (2005-
2007) 2007)
• Pelaksana Kanwil XVII DJPB Palangkaraya, • Staff Regional Office XVII DJPB Palangkaraya,
Direktorat Jenderal Perbendaharaan (2003- Directorate General of Treasury (2003-2005)
2005) • Staff Secretariat of the Directorate General of
• Pelaksana Sekretariat DJA, Direktorat Jenderal Budget (DJA), Directorate General of Budget
Anggaran (2002-2003) (2002-2003)
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris, Direksi, dan Pemegang Saham
Affiliation Relations Utama/Pengendali.
Has no affiliated relationship with members of the Board of Commissioners, Board of Directors, and
Major/Controlling Shareholders.
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Nama Ramanda Melati L. P. Hasibuan
Name
Jabatan Anggota Komite Nominasi dan Remunerasi
Position Member of the Nomination and Remuneration Committee
Masa Jabatan 1 Agustus 2025-sekarang
Term of Office 1 August 2025-present
Kewarganegaraan Indonesia
Citizenship
Tempat, Tanggal Lahir Jakarta, 24 April 1980
Birthdate/Place Jakarta, 24 April 1980
Usia 45
Age
Domisili DKI Jakarta
Domicile
Pendidikan dan • Magister Profesi Psikologi dari Universitas • Master of Psikologi in from Universitas
Pelatihan Indonesia (2005) Indonesia (2005)
Education and Training • Sarjana Psikologi dari Universitas Padjajaran • Bachelor of Psikologi from Universitas
(2002) Padjajaran (2002)
Riwayat Pekerjaan dan • Unit Manager HC MOR IV PT Pertamina (Persero) • Unit Manager HC MOR IV PT Pertamina (Persero)
Rangkap Jabatan (2020-2023) (2020-2023)
Work History and • Area Manager HC Jawa Bagian Tengah • Area Manager HC Central Java PT Pertamina
Concurrent Position PT Pertamina Patraniaga (2020-2023) Patraniaga (2020-2023)
• Sr. Analyst Learning PT Pertamina (Persero) • Senior Analyst Learning PT Pertamina (Persero)
(2017-2020) (2017-2020)
• Sr. Analyst II Leadership Development • Senior Analyst II Leadership Development
PT Pertamina (Persero) (2017-2020) PT Pertamina (Persero) (2017-2020)
• Sr. Analyst II People Management PT Pertamina • Senior Analyst II People Management
(Persero) (2017-2020) PT Pertamina (Persero) (2017-2020)
• Analyst Curricullum Design - Pertamina • Analyst Curriculum Design - Pertamina Corporate
Corporate University (PCU) (2015-2017) University (PCU) (2015-2017)
Rangkap Jabatan: Concurrent Positions:
• Human Capital Management Group Head • Human Capital Management Group Head
PT Asuransi Tugu Pratama Indonesia Tbk PT Asuransi Tugu Pratama Indonesia Tbk
(2025-sekarang) (2025-present)
Hubungan Afiliasi Memiliki hubungan afiliasi dengan anggota Dewan Komisaris, Direksi, dan Pemegang Saham Utama/
Affiliation Relations Pengendali.
Affiliated relationship with members of the Board of Commissioners, Board of Directors, and Major/
Controlling Shareholders.
Independensi Komite Nominasi dan Remunerasi
Independence of Nomination and Remuneration Committee
Untuk menjaga independensinya, Komite Nominasi dan To maintain its independence, the Nomination and
Remunerasi diketuai oleh Komisaris Independen, yang Remuneration Committee is chaired by an Independent
tidak memiliki hubungan afiliasi dengan Dewan Komisaris, Commissioner, who has no affiliation with the Board of
Direksi, dan Pemegang Saham Pengendali Perseroan. Commissioners, the Board of Directors, or the Controlling
Selain itu, anggota Komite Nominasi dan Remunerasi tidak Shareholders of the Company. Furthermore, the members
memiliki benturan kepentingan yang dapat memengaruhi of the Nomination and Remuneration Committee must
kemandiriannya dalam melaksanakan tugas. Mereka juga not have any conflicts of interest that could impact their
tidak memiliki hubungan darah hingga derajat ketiga dengan independence in performing their duties. They must not be
sesama anggota Komite Nominasi dan Remunerasi, Direksi, related by blood, up to the third degree, to fellow members
dan Pemegang Saham, baik secara vertikal, horizontal, of the Nomination and Remuneration Committee, the Board
maupun melalui ikatan perkawinan, serta tidak memiliki of Directors, or Shareholders, either vertically or horizontally,
hubungan keuangan dengan pihak-pihak tersebut. or through marriage, and they must not have any financial
relationships with any of these parties.
Adapun tabel independensi Komite Nominasi dan The independence table of the Nomination and
Remunerasi Tugu Insurance berdasarkan POJK No. Remuneration Committee refers to POJK No. 34/2014 are
34/2014 adalah sebagai berikut: as follows:
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Tabel Hubungan Kekeluargaan dan Hubungan Keuangan
Table of the Familial and Financial Relationships
Hubungan Keluarga Hubungan Keuangan
Familial Relationship Financial Relationship
Keterangan Dewan Dewan
Description Direksi Pemegang Direksi Pemegang
Komisaris Komisaris
Board of Saham Board of Saham
Board of Board of
Directors Shareholders Directors Shareholders
Commissioners Commissioners
Tajudin Noor
Zaäfri Ananto
Husodo
Arinto Setyo
Mulyawan
Ramanda Melati L.
P. Hasibuan
(Ex Officio)
Tabel Independensi
Independence Table
Ramanda
Aspek Independensi Zaäfri Ananto Arinto Setyo Melati L. P.
Tajudin Noor
Independence Aspect Husodo Mulyawan Hasibuan
(Ex Officio)
Tidak mempunyai hubungan afiliasi dengan Emiten
atau Perusahaan Publik, anggota Direksi, anggota
Dewan Komisaris, atau Pemegang Saham Utama
Emiten atau Perusahaan Publik tersebut.
Does not have affiliation with the Issuer or Public
Company, members of the Board of Directors,
members of the Board of Commissioners, or Majority
Shareholders of the Issuer or Public Company.
Tidak merangkap jabatan sebagai anggota komite
lainnya yang dimiliki Emiten atau Perusahaan Publik
tersebut.
Does not hold concurrent positions as members
of other committees owned by the Issuer or Public
Company.
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282 Good Corporate Governance
Tugas dan Tanggung Jawab Komite Nominasi dan Remunerasi
Duties and Responsibilities of the Nomination and Remuneration Committee
Tugas dan tanggung jawab Komite Nominasi dan The Nomination and Remuneration Committee has duties
Remunerasi dalam membantu melaksanakan fungsi dan and responsibilities to assist the Board of Commissioners’
tugas Dewan Komisaris terkait Nominasi dan Remunerasi functions related to Nomination and Remuneration as
adalah sebagai berikut: follows:
1. Terkait dengan fungsi nominasi, yaitu: 1. Related to the nomination function, namely:
a. Memberikan rekomendasi kepada Dewan Komisaris a. Provide recommendations to the Board of
mengenai: Commissioners regarding the following:
i. Komposisi jabatan anggota Direksi dan/atau i. The composition of the members of the Board of
anggota Dewan Komisaris; Directors and/or the Board of Commissioners;
ii. Kebijakan dan kriteria yang dibutuhkan dalam ii. The policies and criteria required in the
proses nominasi; dan nomination process; and
iii. Kebijakan evaluasi kinerja bagi anggota Direksi iii. The performance evaluation policies for
dan/atau anggota Dewan Komisaris. the Board of Directors and/or Board of
Commissioners members.
b. Membantu Dewan Komisaris melakukan penilaian b. Assist the Board of Commissioners in assessing the
kinerja anggota Direksi dan/atau anggota Dewan performance of members of the Board of Directors
Komisaris berdasarkan tolok ukur yang telah and/or Board of Commissioners based on the
disusun sebagai bahan evaluasi; benchmarks that have been prepared as evaluation
materials;
c. Memberikan rekomendasi kepada Dewan Komisaris c. Provide recommendations to the Board of
mengenai program pengembangan kemampuan Commissioners regarding capacity development
anggota Direksi dan/atau anggota Dewan programs for members of the Board of Directors
Komisaris; and/or the Board of Commissioners;
d. Memberikan usulan/rekomendasi calon yang d. Provide proposals/recommendations for candidates
memenuhi syarat sebagai anggota Direksi dan/atau who meet the requirements as members of the
anggota Dewan Komisaris kepada Dewan Komisaris Board of Directors and/or Board of Commissioners
untuk disampaikan kepada Rapat Umum Pemegang to the Board of Commissioners to be submitted to
Saham; the General Meeting of Shareholders;
e. Memberikan rekomendasi calon yang memenuhi e. Provide recommendations for candidates who
syarat sebagai Deputy Director dan Group Head meet the requirements as Deputy Director and
kepada Dewan Komisaris untuk dibahas dan Group Head to the Board of Commissioners for
diputuskan dalam rapat Dewan Komisaris; discussion and decision in a meeting of the Board
of Commissioners;
f. Menyusun dan memberikan rekomendasi kepada f. Prepare and provide recommendations to the
Dewan Komisaris mengenai sistem dan prosedur Board of Commissioners regarding systems and
pemilihan dan/atau penggantian anggota Dewan procedures for selecting and/or replacing members
Komisaris dan Direksi kepada Dewan Komisaris of the Board of Commissioners and Directors to be
untuk disampaikan kepada Rapat Umum Pemegang submitted to the General Meeting of Shareholders;
Saham; dan and
g. Memberikan rekomendasi kepada Dewan Komisaris g. Provide recommendations to the Board of
mengenai pihak independen yang akan menjadi Commissioners regarding independent parties who
Anggota Komite. will become Committee Members.
2. Terkait dengan fungsi remunerasi, yaitu: 2. Related to the remuneration function, namely:
a. Melakukan evaluasi terhadap sistem/kebijakan a. Evaluate the remuneration system/policy for the
remunerasi bagi Dewan Komisaris, Direksi, Deputy Board of Commissioners, Directors, Deputy Director,
Director, dan Group Head; and Group Head;
b. Menyusun dan memberikan rekomendasi b. Prepare and provide recommendations to the Board
kepada Dewan Komisaris mengenai kebijakan of Commissioners regarding the remuneration policy
remunerasi bagi Dewan Komisaris dan Direksi for the Board of Commissioners and the Board of
untuk disampaikan kepada Rapat Umum Pemegang Directors to be submitted to the General Meeting of
Saham; Shareholders;
c. Menyusun dan memberikan rekomendasi kepada c. Prepare and provide recommendations to the Board
Dewan Komisaris mengenai kebijakan remunerasi of Commissioners regarding the remuneration
bagi Deputy Director dan Group Head untuk policy for the Deputy Director and Group Head to be
disampaikan kepada Direksi; dan submitted to the Board of Directors; and
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Tata Kelola Perusahaan
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d. Membantu Dewan Komisaris melakukan penilaian d. Assist the Board of Commissioners in conducting
kinerja dengan kesesuaian remunerasi yang performance appraisals in accordance with the
diterima masing-masing anggota Direksi dan/atau remuneration received by each member of the
anggota Dewan Komisaris. Board of Directors and/or members of the Board of
Commissioners.
3. Melaksanakan tugas lainnya yang diberikan oleh Dewan 3. Carry out other duties assigned by the Board of
Komisaris. Commissioners.
Program Pengembangan Kompetensi Komite Nominasi dan Remunerasi
Nomination and Remuneration Committee Competency Enhancement Program
Komite Nominasi dan Remunerasi telah mengikuti program The competency enhancement programs participated in by
peningkatan kompetensi sepanjang tahun 2025, antara members of the Nomination and Remuneration Committee
lain: throughout 2025 are as follows:
Nama Jabatan Tanggal Tempat Subjek Penyelenggara
Name Position Date Place Subject Organizer
Tajudin Noor Ketua Informasi peningkatan kompetensi/pelatihan Bapak Tajudin Noor dapat dilihat pada
Chairman informasi peningkatan kompetensi/pelatihan anggota Dewan Komisaris pada bab tata
kelola ini.
Information on Mr. Tajudin Noor's competency development/training can be found in the
competency development/training section for the Board of Commissioners members in
this governance chapter.
Zaäfri Ananto Anggota 27 Mei 2025 Daring Via Zoom Rewriting the Rulebook: Institute of
Husodo Member 27 May 2025 Meeting How AI is Transforming Compliance
Online Via Zoom Organizational Professional
Meeting Compliance Indonesia
4-6 Juli 2025 Nanyang NTU Summer School Nanyang
4-6 July 2025 Technological 2025 on AI for Finance Technological
University University
Singapore Singapore
27-28 November Batam Konferensi Nasional Badan Nasional
2025 Professional Sertifikasi Profesi
27-28 November Manajemen Risiko & Lembaga
2025 XI – Broward Golden Sertifikasi Profesi
Indonesia 2045: Manajemen
Risk Management as Risiko
a Competitive Edge National
in a Complex World Professional
“Preparedness, Agility, Certification
and Adaptation” Agency & Risk
National Risk Management
Management Professional
Professional Certification
Conference XI – Institute
Broward Golden
Indonesia 2045: Risk
Management as a
Competitive Edge
in a Complex World
"Preparedness, Agility,
and Adaptation"
3 Desember 2025 Daring Via Zoom Bridging Strategy, Enterprise Risk
3 December 2025 Meeting Sustainability, & Management
Online Via Zoom Resilience Through Risk Academy
Meeting Governance
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Tata Kelola Perusahaan
284 Good Corporate Governance
Nama Jabatan Tanggal Tempat Subjek Penyelenggara
Name Position Date Place Subject Organizer
Arinto Setyo Anggota 27 Mei 2025 Daring Via Zoom Rewriting the Rulebook: Institute of
Mulyawan Member 27 May 2025 Meeting How AI is Transforming Compliance
Online Via Zoom Organizational Professional
Meeting Compliance Indonesia
3-5 Juni 2025 Daring Via Zoom Pendidikan dan Widya Dharma
3-5 June 2025 Meeting Pelatihan Persiapan Artha dan LPK
Online Via Zoom Ujian Profesional MKS
Meeting Tata Kelola Risiko Widya Dharma
Berkualifikasi Artha and LPK
– Qualified Risk MKS
Governance
Professional
Qualified Risk
Governance
Professional Exam
Preparation Education
and Training
Ramanda Melati L. Anggota (Ex 27 Agustus 2025 Daring Via Zoom Tishare 023 - Release
P. Hasibuan Officio) 27 August 2025 Meeting Workflow Memo
Member Online Via Zoom Melalui Tugu Document
Meeting Management System
(T-DMS)
Tishare 023 -
Release Workflow
Memo Through the
Tugu Document
Management System
(T-DMS).
4 September 2025 Jakarta Tishare 024 - Literasi
4 September 2025 Legal Advisory: Advance
Legal Comprehension
Seminar
Tishare 024 - Legal
Advisory Literacy:
Advanced Legal
Comprehension
Seminar
18 September 2025 Jakarta Service Training
18 September 2025 Program 2025: Shaping
(Batch 26)
19 September 2025 Daring Via Zoom Tilearn 099 -
19 September 2025 Meeting Awareness ISO37001
Online Via Zoom - SMAP
Meeting
22 September 2025 Daring Via Zoom Tishare 025 -
22 September 2025 Meeting Sosialisasi Pembaruan
Online Via Zoom Sistem IP-PABX
Meeting Tishare 025 -
Socialization of the
IP-PABX System Update
29 September 2025 Daring Via Zoom Tishare 024 -
29 September 2025 Meeting Sosialisasi Kebutuhan
Online Via Zoom Kompetensi Teknis
Meeting Jabatan (KKTJ) &
Training Playbook
Direktorat Pemasaran
Asuransi
Tishare 024 -
Socialization of
Technical Competency
Requirements for
Positions (KKTJ) &
Training Playbook of the
Insurance Marketing
Directorate
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
Page 285
Tata Kelola Perusahaan
Good Corporate Governance 285
Nama Jabatan Tanggal Tempat Subjek Penyelenggara
Name Position Date Place Subject Organizer
28-30 Oktober 2025 Jakarta Sertifikasi Manajemen
28-30 October 2025 Risiko RMC
Risk Management
Certification (RMC)
26 November 2025 Jakarta Tishare 027 - Sharing
26 November 2025 Session: Success Story
Implementasi Service
Excellence
Rapat dan Tingkat Kehadiran Komite Nominasi dan Remunerasi
Nomination and Remuneration Committee Meeting & Attendance Rate
Komite Nominasi dan Remunerasi menyelenggarakan In accordance with POJK No. 34/POJK.04/2014 concerning
rapat secara berkala, paling kurang 1 (satu) kali dalam 4 the Nomination and Remuneration Committee of Issuers
(empat) bulan, mengacu pada POJK No. 34/POJK.04/2014 or Public Companies, the Nomination and Remuneration
tentang Komite Nominasi dan Remunerasi Emiten atau Committee is required to hold periodic meetings at least
Perusahaan Publik. Keputusan rapat Komite Nominasi dan once every four months. Decisions in the Nomination and
Remunerasi dilakukan berdasarkan musyawarah mufakat. Remuneration Committee meetings are made through
Jika keputusan berdasarkan musyawarah mufakat tidak deliberation to reach a consensus. If consensus cannot be
tercapai, pengambilan keputusan dilakukan berdasarkan reached, the decision is made based on the majority vote.
suara terbanyak.
Per 31 Desember 2025, Komite Nominasi dan Remunerasi As of 31 December 2025, the Nomination and
telah melaksanakan 15 kali rapat, termasuk rapat Remuneration Committee has held 15 meetings, including
gabungan dengan Komite Pemantau Risiko dan Komite joint meetings with the Risk Monitoring Committee
Audit, serta rapat dengan manajemen. Adapun rincian and the Audit Committee, as well as meetings with
kehadiran anggota Komite Nominasi dan Remunerasi management. The attendance details of the Nomination and
adalah sebagai berikut: Remuneration Committee members are as follows:
Tidak Hadir dengan Surat
Jumlah
Nama Jumlah Rapat Kehadiran dalam % Kuasa
Kehadiran
Name Total Meetings Attendance in % Absence with Power of
Total Attendance
Attorney
Tajudin Noor 15 15 100 -
Zaäfri Ananto Husodo 15 14 100 1
Arinto Setyo Mulyawan 15 15 100 -
Ramanda Melati L. P. Hasibuan* 2 2 100 1
* Efektif menjabat sebagai Anggota (Ex Officio) Komite Nominasi dan Remunerasi sejak 1 Agustus 2025.
Effectively serving as member (Ex Officio) of the Nomination and Remuneration Committee since 1 August 2025.
Laporan Pelaksanaan Tugas Komite Nominasi dan Remunerasi
Report on Implementation of Nomination and Remuneration Committee Duties
Per 31 Desember 2025, Komite Nominasi dan Remunerasi Here is the report on the implementation of the duties of
telah melaksanakan tugas-tugas sebagai berikut: the Nomination and Remuneration Committee as of 31
December 2025:
1. Komite Nominasi dan Remunerasi telah melakukan 1. The Nominations and Remuneration Committee has
evaluasi dan memberikan rekomendasi terkait conducted an evaluation and provided recommendations
pergantian Direksi dan Dewan Komisaris yang habis regarding the replacement of the Board of Directors and
masa tugasnya pada masa RUPST 2025 sesuai dengan the Board of Commissioners whose term has expired
ketentuan yang berlaku; at the 2025 General Meeting of Shareholders, in
accordance with applicable provisions;
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
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Tata Kelola Perusahaan
286 Good Corporate Governance
2. Komite Nominasi dan Remunerasi telah memantau 2. The Nomination and Remuneration Committee has
indikator kinerja utama Perseroan tahun 2025 serta monitored the Company’s key performance indicators
memberikan rekomendasi terkait penyusunan Key for 2025 and provided recommendations regarding
Performance Indicator Perseroan tahun 2026 sesuai the formulation of the Company’s Key Performance
dengan ketentuan yang berlaku dan rencana jangka Indicators for 2026 in accordance with prevailing
panjang Perseroan; regulations and the Company’s long-term plan;
3. Komite Nominasi dan Remunerasi telah melakukan 3. The Nominations and Remuneration Committee has
evaluasi dan memberikan rekomendasi terhadap Dewan conducted an evaluation and provided recommendations
Komisaris terkait usulan tantiem dan penyesuaian to the Board of Commissioners regarding the proposals
remunerasi Direksi dan Dewan Komisaris pada tahun for performance bonuses and the adjustment of
2025; remuneration for the Board of Directors and the Board
of Commissioners for 2025;
4. Komite Nominasi dan Remunerasi telah melakukan 4. The Nominations and Remuneration Committee has
tinjauan dan evaluasi terhadap kebijakan remunerasi reviewed and evaluated the Company’s remuneration
perusahaan untuk tingkat Group Head di tahun 2025 policy for the Group Head level for 2025, and has
dan memberikan rekomendasi agar kebijakan tersebut provided recommendations to ensure that the policy
tetap kompetitif secara eksternal, selaras secara remains externally competitive, internally aligned,
internal, memperhatikan aspek-aspek manajemen risiko considers the company’s risk management aspects, and
perusahaan serta memenuhi semua ketentuan yang complies with all applicable provisions;
berlaku;
5. Komite Nominasi dan Remunerasi telah memberikan 5. The Nominations and Remuneration Committee has
rekomendasi calon yang memenuhi syarat sebagai provided recommendations on qualified candidates
Group Head kepada Dewan Komisaris sebagai bahan for the position of Group Head to the Board of
pertimbangan untuk diputuskan dalam rapat Dewan Commissioners for consideration and decision at the
Komisaris; upcoming meeting;
6. Komite Nominasi dan Remunerasi telah melakukan 6. The Nominations and Remuneration Committee has
tinjauan terhadap sistem penilaian kinerja Direksi reviewed the existing performance evaluation system for
dan Dewan Komisaris yang berlaku dan memberikan the Board of Directors and the Board of Commissioners
pandangan serta saran-saran terhadap sistem tersebut and has offered insights and suggestions, taking into
dengan memperhatikan ketentuan yang berlaku, praktik account applicable provisions, best practices from
baik pada perusahaan-perusahaan terkemuka dan leading companies, and adherence to sound corporate
pemenuhan terhadap prinsip tata kelola yang baik; governance principles;
7. Komite Nominasi dan Remunerasi telah memberikan 7. The Nominations and Remuneration Committee has
rekomendasi mengenai program pengembangan provided recommendations regarding the capability
kemampuan anggota Direksi dan/atau anggota Dewan development program for members of the Board of
Komisaris; Directors and/or the Board of Commissioners;
8. Komite Nominasi dan Remunerasi telah melakukan 8. The Nominations and Remuneration Committee
kegiatan monitoring dan evaluasi terhadap has conducted monitoring and evaluation of the
implementasi sistem pengelolaan SDM secara umum implementation of the human resources management
dan integrasi antara sistem tersebut dengan sistem- system overall, as well as its integration with other
sistem lainnya; systems;
9. Komite Nominasi dan Remunerasi telah melakukan 9. The Nominations and Remuneration Committee has
monitoring dan evaluasi terhadap program perencanaan monitored and evaluated the succession planning
suksesi yang menjadi bagian tak terpisahkan dari program, an integral component of the Company’s talent
sistem manajemen talenta yang dikembangkan oleh management system;
Perusahaan;
10. Komite Nominasi dan Remunerasi telah melakukan 10. The Nomination and Remuneration Committee has
monitoring atas perkembangan Sistem Tata Kerja (STK) monitored the development of the Company’s Standard
untuk mendukung proses bisnis Perseroan yang lebih Operating Procedures (STK) to support more effective
efektif; dan business processes; and
11. Komite Nominasi dan Remunerasi melakukan 11. The Nomination and Remuneration Committee
monitoring atas realisasi Rencana Aksi Keuangan monitored the realization of the 2025 Sustainable
Berkelanjutan (RAKB) Tahun 2025 serta pembahasan Finance Action Plan (RAKB) and discussed the 2026
rencana RAKB Tahun 2026, dengan penekanan pada RAKB plan, with an emphasis on enhancing public
peningkatan eksposur publik, penguatan program CSR, exposure, strengthening CSR initiatives, and reinforcing
dan penguatan integritas prinsip keberlanjutan. the integrity of sustainability principles.
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
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Tata Kelola Perusahaan
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1
4.C
Komite Pemantau Risiko
Risk Monitoring Committee
Dasar pembentukan Komite Pemantau Risiko untuk In order to support the effective implementation of its
mendukung efektivitas pelaksanaan tugas dan tanggung duties and responsibilities in accordance with POJK No. 73/
jawab Dewan Komisaris mengacu pada POJK No. 73/ POJK.05/2016 concerning Good Corporate Governance for
POJK.05/2016 tentang Tata Kelola Perusahaan yang Baik Insurance Companies, the Board of Commissioners of Tugu
bagi Perusahaan Perasuransian. Komite Pemantau Risiko Insurance has established a Risk Monitoring Committee.
bertugas membantu Dewan Komisaris dalam memantau The Risk Monitoring Committee has the duty to assist the
pelaksanaan manajemen risiko yang disusun oleh Direksi, Board of Commissioners in monitoring the implementation
menilai toleransi risiko yang dapat diambil oleh perusahaan, of risk management prepared by the Board of Directors,
serta mengawasi kebijakan atas pengelolaan risiko, as well as assessing the risk tolerance acceptable to
khususnya usaha dan strategi yang dilakukan Direksi, the Company, and overseeing risk management policies,
mencakup identifikasi, analisis, penilaian, dan mitigasi particularly those related to the business and strategies
risiko. undertaken by the Board of Directors, including the
identification, analysis, assessment, and mitigation of risks.
Piagam Komite Pemantau Risiko
Risk Monitoring Committee Charter
Dalam menjalankan fungsinya membantu Dewan Komisaris In carrying out its function of assisting the Board
untuk mewujudkan sistem dan pelaksanaan pengawasan of Commissioners in establishing a competent and
yang kompeten dan independen di Perseroan, Komite independent supervisory system and implementation within
Pemantau Risiko berpedoman pada Piagam sebagai Tata the Company, the Risk Monitoring Committee adheres to
Kerja Komite Pemantau Risiko. Piagam Komite Pemantau the Charter as its Working Guidelines. The Risk Monitoring
Risiko merupakan salah satu dokumen Soft Structure Tata Committee Charter is one of the Soft Structure Governance
Kelola Tugu Insurance dan disusun dengan mengacu pada documents of Tugu Insurance and is prepared in accordance
peraturan perundang-undangan yang terkait. with relevant laws and regulations.
Piagam Komite Pemantau Risiko mengatur tentang The Risk Monitoring Committee Charter regulates
pembentukan, organisasi dan masa kerja, tugas, tanggung the establishment, organization and tenure, duties,
jawab dan wewenang, tata cara dan prosedur kerja serta responsibilities and authority, work procedures and
mekanisme pelaporan Komite Pemantau Risiko. Piagam processes, as well as the reporting mechanism of the Risk
Komite Pemantau Risiko pertama kali disahkan oleh Dewan Monitoring Committee. The Charter was first ratified by the
Komisaris pada Desember 2012 dengan pemutakhiran Board of Commissioners in December 2012, with the most
terakhir disahkan pada 4 Oktober tahun 2022. recent update approved on 4 October 2022.
Susunan, Dasar Pengangkatan, dan Masa Jabatan Komite Pemantau Risiko
Composition, Basis of Appointment, and Term of Office of the Risk Monitoring Committee
Anggota Komite Pemantau Risiko terdiri dari sekurang- The Risk Monitoring Committee consists of at least three
kurangnya 3 (tiga) orang yang terdiri atas 1 (satu) orang (3) members, comprising one (1) chairman, who also serves
ketua merangkap sebagai anggota yang merupakan as a member and is an Independent Commissioner, one (1)
Komisaris Independen, 1 (satu) orang anggota yang member with expertise in risk management and/or actuarial
memiliki keahlian di bidang manajemen risiko dan/atau science, and one (1) member with expertise in finance,
aktuaria, dan 1 (satu) orang anggota yang memiliki keahlian economics, and/or insurance.
di bidang keuangan, ekonomi, dan/atau perasuransian.
Susunan keanggotaan Komite Pemantau Risiko Tugu The composition of the Risk Monitoring Committee of Tugu
Insurance per 31 Desember 2025 adalah sebagai berikut: Insurance as of 31 December 2025 is as follows:
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
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Tata Kelola Perusahaan
288 Good Corporate Governance
Nama Jabatan Dasar Pengangkatan Periode Masa Jabatan
Name Position Basis of Appointment Term of Office
Abdul Ghofar Ketua Surat Keputusan Dewan Komisaris No. 17/SKK-ATPI/XII/2024 tanggal 13 Desember
Chairman 13 Desember 2024 tentang Perubahan Susunan Anggota Komite 2024-sekarang
Pemantau Risiko PT Asuransi Tugu Pratama Indonesia Tbk. 13 December
Board of Commissioners' Decree No. 17/SKK-ATPI/XII/2024 dated 13 2024-present
December 2024 concerning Changes in the Composition of the Risk
Monitoring Committee of PT Asuransi Tugu Pratama Indonesia Tbk.
Aria Farah Mita Anggota Surat Keputusan Dewan Komisaris No. 10/SKK-ATPI/XII/2023 tanggal 1 Januari 2024-31
Member 29 Desember 2023 tentang Perubahan Susunan Anggota Komite Desember 2026
Pemantau Risiko PT Asuransi Tugu Pratama Indonesia Tbk. 1 January 2024-31
Board of Commissioners' Decree No. 10/SKK-ATPI/XII/2023 dated 29 December 2026
December 2023 concerning Changes in the Composition of the Risk
Monitoring Committee of PT Asuransi Tugu Pratama Indonesia Tbk.
Desi Adhariani Anggota Surat Keputusan Dewan Komisaris No. 11/SKK-ATPI/X/2024 tanggal 1 Oktober 2024-30
Member 1 Oktober 2024 tentang Perubahan Susunan Anggota Komite September 2027
Pemantau Risiko PT Asuransi Tugu Pratama Indonesia Tbk. 1 October 2024-30
Board of Commissioners' Decree No. 11/SKK-ATPI/X/2024 dated September 2027
1 October 2024 concerning Changes in the Composition of the Risk
Monitoring Committee of PT Asuransi Tugu Pratama Indonesia Tbk.
Arif Suryawan Anggota Surat Keputusan Dewan Komisaris No. 11/SKK-ATPI/X/2024 tanggal 1 Oktober 2024-30
Member 1 Oktober 2024 tentang Perubahan Susunan Anggota Komite September 2027
Pemantau Risiko PT Asuransi Tugu Pratama Indonesia Tbk. 1 October 2024-30
Board of Commissioners’ Decree No. 11/SKK-ATPI/X/2024 dated September 2027
1 October 2024 concerning Changes in the Composition of the Risk
Monitoring Committee of PT Asuransi Tugu Pratama Indonesia Tbk.
Profil Komite Pemantau Risiko per 31 Desember 2025
Profile of the Member of the Risk Monitoring Committee as of 31 December 2025
Nama Abdul Ghofar
Name
Jabatan Ketua Komite Pemantau Risiko
Position Chairman of the Risk Monitoring Committee
Keterangan Profil lengkap Bapak Abdul Ghofar dapat dilihat pada profil Dewan Komisaris pada Laporan Tahunan ini.
Description The full profile of Mr. Abdul Ghofar can be found in the Board of Commissioners’ profile section of this
Annual Report.
Nama Aria Farah Mita
Name
Jabatan Anggota Komite Pemantau Risiko
Position Member of the Risk Monitoring Committee
Masa Jabatan 1 Januari 2024-31 Desember 2026
Term of Office 1 January 2024-31 December 2026
Kewarganegaraan Indonesia
Citizenship
Tempat, Tanggal Lahir Jakarta, 2 Maret 1978
Birthdate/Place Jakarta, 2 March 1978
Usia 47
Age
Domisili Depok, Jawa Barat
Domicile Depok, West Java
Pendidikan dan • Doktor (S3) Akuntansi (2015) • Doctorate (PhD) in Accounting (2015)
Pelatihan • Magister (S2) Sains Manajemen di Universitas • Master’s Degree (MSc) in Management Science
Education and Training Indonesia (2009) from Universitas Indonesia (2009)
• Sarjana (S1) Ekonomi di Universitas Indonesia • Bachelor’s Degree (S1) in Economics from
(1999) Universitas Indonesia (1999)
• Gelar sertifikasi yang dimiliki adalah Certified • Holds certifications including Certified Public
Public Accountant (CPA), Chartered Accountant Accountant (CPA), Chartered Accountant (CA),
(CA), Certification in Audit Committee Practises Certification in Audit Committee Practices
(CACP), Qualified Risk Governance Professional (CACP), Qualified Risk Governance Professional
(QRGP), dan CERG (Certified in Enterprise Risk (QRGP), and Certified in Enterprise Risk
Governance) Governance (CERG)
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
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Tata Kelola Perusahaan
Good Corporate Governance 289
Riwayat Pekerjaan dan • Pengurus di organisasi profesi akuntan Institut • Board Member of the Indonesian Institute of
Rangkap Jabatan Akuntan Publik Indonesia (IAPI) dan Ikatan Public Accountants (IAPI) and the Indonesian
Work History and Akuntan Indonesia (IAI) (2020-sekarang) Institute of Accountants (IAI) (2020-present)
Concurrent Position • Auditor di Ernst & Young (1999-2001) dan RSM • Auditor at Ernst & Young (1999-2001) and RSM
Indonesia (2010-2011 dan 2016-2020) Indonesia (2010-2011 and 2016-2020)
• Penulis artikel ilmiah, buku, dan melakukan • Author of academic articles, books, and
riset di bidang standar akuntansi internasional, researcher in the fields of international
akuntansi keuangan, serta corporate governance accounting standards, financial accounting, and
(2010-sekarang) corporate governance (2010-present)
• Peneliti dan konsultan pada Bank Indonesia, • Researcher and Consultant for Bank Indonesia,
USAID, GIZ dan Pusat Pengembangan Akuntansi, USAID, GIZ, and the Accounting Development
Universitas Indonesia (2010-sekarang) Center at Universitas Indonesia (2010-present)
• Anggota Komite Audit di Bank Jabar Banten • Audit Committee Member at Bank Jabar Banten
(2010-2011) (2010-2011)
• Asisten Direktur Keuangan Universitas Indonesia • Assistant Director of Finance at Universitas
(2009) Indonesia (2009)
• Asesor Corporate Governance Scorecard di • Corporate Governance Scorecard Assessor
Indonesian Institute of Corporate Directorship at the Indonesian Institute of Corporate
(IICD) (2008-2011) Directorship (IICD) (2008-2011)
Rangkap Jabatan: Concurrent Position:
Staf pengajar tetap di Departemen Akuntansi Permanent Lecturer at the Department of
Fakultas Ekonomi dan Bisnis Universitas Indonesia Accounting, Faculty of Economics and Business,
(2001-sekarang). Universitas Indonesia (2001-present).
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris, Direksi, dan Pemegang Saham
Affiliation Relations Utama/Pengendali.
Has no affiliated relationship with members of the Board of Commissioners, Board of Directors, and
Major/Controlling Shareholders.
Nama Desi Adhariani
Name
Jabatan Anggota Komite Pemantau Risiko
Position Member of the Risk Monitoring Committee
Masa Jabatan 1 Oktober 2024-30 September 2027
Term of Office 1 October 2024-30 September 2027
Kewarganegaraan Indonesia
Citizenship
Tempat, Tanggal Lahir Bengkulu, 18 Desember 1975
Birthdate/Place Bengkulu, 18 December 1975
Usia 50
Age
Domisili Depok, Jawa Barat
Domicile Depok, West Java
Pendidikan dan • Victoria University Melbourne, Australia PhD • Victoria University Melbourne, Australia PhD
Pelatihan Program in Accounting, Faculty of Business and Program in Accounting, Faculty of Business and
Education and Training Law (2010-2015) Law (2010-2015)
• Universitas Indonesia Post Graduate Program, • Universitas Indonesia Postgraduate Program,
Master Level, majoring in Financial Management Master Level, majoring in Financial Management
(2002-2004) (2002-2004)
• Universitas Indonesia Bachelor Program in • Universitas Indonesia Bachelor’s Degree in
Accounting (1994-1998) Accounting (1994-1998)
• Chartered Accountant, Ikatan Akuntan Indonesia • Chartered Accountant, Indonesian Institute of
(IAI) Accountants (IAI)
• Certified in Sustainability for Finance, ACCA • Certified in Sustainability for Finance, ACCA
(Association of Chartered Certified Accountants) (Association of Chartered Certified Accountants)
and IAI (Ikatan Akuntan Indonesia) and IAI (Indonesian Institute of Accountants)
• Certified in Circular Entrepreneurship, Rochester • Certified in Circular Entrepreneurship, Rochester
Institute of Technology Institute of Technology
• Sertifikat Kompetensi Pendamping UMKM, • Certification in MSME Assistance Competency,
Badan Nasional Sertifikasi Profesi (BNSP) National Professional Certification Agency
(BNSP)
• Sertifikasi Manajemen Risiko dengan skema • Risk Management Certification under the
Qualified Risk Governance Professional (QRGP), Qualified Risk Governance Professional (QRGP)
LSP MKS BNSP (2025-2028) scheme, LSP MKS BNSP (2025-2028)
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
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Tata Kelola Perusahaan
290 Good Corporate Governance
Riwayat Pekerjaan dan • Universitas Indonesia: Director of Department of • Universitas Indonesia: Director of the
Rangkap Jabatan Accounting FEB UI (2024-Sekarang) Department of Accounting, Faculty of Economics
Work History and and Business (FEB UI) (2024-Present)
Concurrent Position • Universitas Indonesia: Head of Study • Universitas Indonesia: Head of Study
Program, Lecturer, Researcher, and Consultant Program, Lecturer, Researcher, and Consultant
(2001-Sekarang) (2001-present)
• Universitas Indonesia: Internal Auditor (2007) • Universitas Indonesia: Internal Auditor (2007)
• Universitas Indonesia: Accounting Manager for • Universitas Indonesia: Accounting Manager for
Faculty of Engineering (2001-2002) the Faculty of Engineering (2001-2002)
• Ernst and Young Public Accounting Firm: Auditor • Ernst & Young Public Accounting Firm: Auditor
(1998-2000) (1998-2000)
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris, Direksi, dan Pemegang Saham
Affiliation Relations Utama/Pengendali.
Has no affiliated relationship with members of the Board of Commissioners, Board of Directors, and
Major/Controlling Shareholders.
Nama Arif Suryawan
Name
Jabatan Anggota Komite Pemantau Risiko
Position Member of the Risk Monitoring Committee
Masa Jabatan 1 Oktober 2024-30 September 2027
Term of Office 1 October 2024-30 September 2027
Kewarganegaraan Indonesia
Citizenship
Tempat, Tanggal Lahir Jember, 17 Februari 1971
Birthdate/Place Jember, 17 February 1971
Usia 54
Age
Domisili DKI Jakarta
Domicile
Pendidikan dan • S2 Sekolah Tinggi Ilmu Ekonomi IPWI Jakarta • Master’s Degree (S2) – Sekolah Tinggi Ilmu
Pelatihan Ekonomi IPWI Jakarta
Education and Training • S1 Universitas Brawijaya • Bachelor’s Degree (S1) – Universitas Brawijaya
Riwayat Pekerjaan dan • Asisten Staf Khusus Wakil Presiden (Oktober • Assistant to the Special Staff of the Vice
Rangkap Jabatan 2022-2024) President (October 2022-2024)
Work History and • Area Collection & Recovery Manager Malang, PT • Area Collection & Recovery Manager Malang, PT
Concurrent Position Bank Syariah Mandiri (2020-2021) Bank Syariah Mandiri (2020-2021)
• Area Collection & Recovery Manager Jakarta • Area Collection & Recovery Manager Jakarta
Warung Buncit, PT Bank Syariah Mandiri (2019- Warung Buncit, PT Bank Syariah Mandiri (2019-
2020) 2020)
• Area Collection & Recovery Manager Denpasar, • Area Collection & Recovery Manager Denpasar,
PT Bank Syariah Mandiri (2017-2019) PT Bank Syariah Mandiri (2017-2019)
• Corporate Asset Disposal NPF Officer, PT Bank • Corporate Asset Disposal NPF Officer, PT Bank
Syariah Mandiri (2016-2017) Syariah Mandiri (2016-2017)
• Asset Disposal Analyst 1 Asset Disposal Dept, • Asset Disposal Analyst 1, Asset Disposal Dept,
PT Bank Syariah Mandiri (2015-2016) PT Bank Syariah Mandiri (2015-2016)
• AO Asset Disposal, PT Bank Syariah Mandiri • AO Asset Disposal, PT Bank Syariah Mandiri
(2014-2015) (2014-2015)
• Analyst Officer Commercial, PT Bank Syariah • Analyst Officer Commercial, PT Bank Syariah
Mandiri (2014-2014) Mandiri (2014)
• Analyst Officer Non Korporasi, PT Bank Syariah • Analyst Officer Non-Corporate, PT Bank Syariah
Mandiri (2012-2014) Mandiri (2012-2014)
• Cita Tenun Indonesia (2009-2011) • Cita Tenun Indonesia (2009-2011)
• PT Lameddekom Pratama (2007-2009) • PT Lameddekom Pratama (2007-2009)
• Wirausaha (2002-2007) • Entrepreneur (2002-2007)
• PT Bank Mandiri (Persero) (1999-2002) • PT Bank Mandiri (Persero) (1999-2002)
• PT Bank Dagang Negara (1997-1999) • PT Bank Dagang Negara (1997-1999)
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris, Direksi, dan Pemegang Saham
Affiliation Relations Utama/Pengendali.
Has no affiliated relationship with members of the Board of Commissioners, Board of Directors, and
Major/Controlling Shareholders.
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
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Tata Kelola Perusahaan
Good Corporate Governance 291
Independensi Komite Pemantau Risiko
Independence of the Risk Monitoring Committee
Untuk menjaga independensinya, Komite Pemantau Risiko To maintain its independence, the Risk Monitoring
diketuai oleh Abdul Ghofar sebagai Presiden Komisaris/ Committee is chaired by Abdul Ghofar, who serves as
Komisaris Independen yang tidak memiliki hubungan afiliasi President Commissioner/Independent Commissioner
dengan Dewan Komisaris, Direksi, dan Pemegang Saham and has no affiliated relationship with the Board of
Utama/Pengendali Perseroan. Commissioners, Board of Directors, or the Company's
Major/Controlling Shareholders.
Seluruh anggota Komite Pemantau Risiko yang berasal All members of the Risk Monitoring Committee from
dari pihak independen tidak memiliki hubungan independent parties do not have any financial, managerial,
keuangan, kepengurusan, kepemilikan saham dan/atau share ownership, and/or family relationships with the
hubungan keluarga dengan Dewan Komisaris, Direksi Board of Commissioners, Board of Directors, and/or Major/
dan/atau Pemegang Saham Utama/Pengendali atau Controlling Shareholders, nor any relationships with the
hubungan dengan Perseroan, yang dapat mempengaruhi Company that could affect their ability to act independently.
kemampuannya bertindak independen.
Tabel Hubungan Kekeluargaan dan Hubungan Keuangan
Table of the Familial and Financial Relationships
Hubungan Keluarga Hubungan Keuangan
Familial Relationship Financial Relationship
Keterangan Dewan Dewan
Description Direksi Pemegang Direksi Pemegang
Komisaris Komisaris
Board of Saham Board of Saham
Board of Board of
Directors Shareholders Directors Shareholders
Commissioners Commissioners
Abdul Ghofar
Aria Farah Mita
Desi Adhariani
Arif Suryawan
Tabel Independensi
Independence Table
Aspek Independensi
Abdul Ghofar Aria Farah Mita Desi Adhariani Arif Suryawan
Independence Aspect
Tidak mempunyai hubungan afiliasi dengan Emiten
atau Perusahaan Publik, anggota Direksi, anggota
Dewan Komisaris, atau Pemegang Saham Utama
Emiten atau Perusahaan Publik tersebut.
Does not have affiliation with the Issuer or Public
Company, members of the Board of Directors,
members of the Board of Commissioners, or Majority
Shareholders of the Issuer or Public Company.
Tidak merangkap jabatan sebagai anggota komite
lainnya yang dimiliki Emiten atau Perusahaan Publik
tersebut.
Does not hold concurrent positions as members
of other committees owned by the Issuer or Public
Company.
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Tata Kelola Perusahaan
292 Good Corporate Governance
Tugas dan Tanggung Jawab Komite Pemantau Risiko
Duties and Responsibilities of the Risk Monitoring Committee
Komite Pemantau Risiko bertugas untuk membantu Dewan The Risk Monitoring Committee is responsible for
Komisaris dalam memantau pelaksanaan manajemen risiko assisting the Board of Commissioners in monitoring the
yang disusun oleh Direksi serta menilai toleransi risiko implementation of risk management formulated by the
yang dapat diambil oleh Perusahaan. Tugas dan tanggung Board of Directors and assessing the risk tolerance that the
jawab Komite Pemantau Risiko Tugu Insurance antara lain Company can undertake. The duties and responsibilities of
meliputi: the Tugu Insurance Risk Monitoring Committee include:
1. Pelaksanaan Bidang Pemantauan Risiko 1. Implementation of Risk Monitoring Activities
a. Manajemen Risiko a. Risk Management
i. Mengawasi agar keberadaan kebijakan i. Ensuring that the risk management policies
manajemen risiko yang disusun oleh Direksi, formulated by the Board of Directors, including
termasuk toleransi yang diambil telah memadai the defined risk tolerance, are adequate and
dan sesuai dengan kebutuhan Perseroan; aligned with the Company's needs;
ii. Mengawasi pengelolaan risiko di Perseroan, ii. Monitoring risk management within the
khususnya usaha dan strategi yang dilakukan Company, particularly the business and strategic
Direksi. Pengawasan tersebut mencakup efforts undertaken by the Board of Directors.
proses identifikasi, analisis, penilaian, dan This oversight includes the identification,
mitigasi risiko agar dilaksanakan sesuai dengan analysis, assessment, and mitigation of risks to
kebijakan yang berlaku; ensure compliance with the applicable policies;
iii. Mengawasi agar pelaporan risiko telah iii. Ensuring that risk reporting is submitted to the
disampaikan kepada Komisaris sesuai dengan Board of Commissioners in accordance with the
ketentuan dan kebutuhan Komisaris. established regulations and requirements.
b. Hubungan dengan Komite lain dan Manajemen b. Coordination with Other Committees and
Management
i. Berkoordinasi dengan komite lain dalam i. Coordinating with other committees in
tugasnya mengawasi dan mengevaluasi laporan overseeing and evaluating financial reports;
keuangan;
ii. Mendapatkan akses informasi yang diperlukan ii. Gaining access to necessary information from
untuk melaksanakan tugasnya dari Manajemen; Management to perform its duties effectively;
dan and
iii. Berkoordinasi dengan Komite Audit dalam iii. Coordinating with the Audit Committee in
pengawasan manajemen risiko. monitoring risk management.
2. Menjaga kerahasiaan dokumen, data, dan informasi 2. Maintaining confidentiality of company documents, data,
perusahaan; dan and information; and
3. Melaksanakan self-assessment pelaksanaan tugas 3. Conducting self-assessment on the performance of the
Komite Pemantau Risiko. Risk Monitoring Committee's duties.
Program Pengembangan Kompetensi Komite Pemantau Risiko
Competency Development Program for the Risk Monitoring Committee
Komite Pemantau Risiko telah mengikuti program The Risk Monitoring Committee has participated in various
peningkatan kompetensi sepanjang tahun 2025, antara competency enhancement programs throughout 2025,
lain: including:
Nama Jabatan Tanggal Tempat Subjek Penyelenggara
Name Position Date Place Subject Organizer
Abdul Ghofar Ketua Informasi peningkatan kompetensi/pelatihan Bapak Abdul Ghofar dapat dilihat pada informasi
Chairman peningkatan kompetensi/pelatihan anggota Dewan Komisaris pada bab tata kelola ini.
Information on Mr. Abdul Ghofar's competency development/training can be found in the
competency development/training section for the Board of Commissioners members in this
governance chapter.
Aria Farah Mita Anggota 27 Mei 2025 Daring Via Zoom Rewriting the Rulebook: Institute of
Member 27 May 2025 Meeting How AI is Transforming Compliance
Online Via Zoom Organizational Compliance Professional
Meeting Indonesia
3 Juni 2025 Bandung Enterprise Risk Enterprise Risk
3 June 2025 Management Associate Management
Professional Academy
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Tata Kelola Perusahaan
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Nama Jabatan Tanggal Tempat Subjek Penyelenggara
Name Position Date Place Subject Organizer
17-18 Juli 2025 Hotel Ibis Jakarta Workshop PSAK 117: Institut Akuntan
17-18 July 2025 Harmoni Kontrak Asuransi (Level Publik Indonesia
Hotel Ibis Jakarta Dasar) Indonesian
Harmoni PSAK 117 Workshop: Institute of Public
Insurance Contracts (Basic Accountants
Level)
7 November 2025 Daring Via Zoom Tata Kelola, Manajemen Widya Dharma
7 November 2025 Meeting Risiko dan Kepatuhan: Artha
Online Via Zoom Transformasi Organisasi
Meeting Melalui Budaya Sadar
Risiko yang Efektif
untuk Mendukung
Keberlangsungan Usaha
Governance, Risk
Management, and
Compliance: Organizational
Transformation Through an
Effective Risk-Aware Culture
to Support Business
Continuity
Desi Adhariani Anggota 8 Mei 2025 Daring Via Zoom Ngobrol Bahas Asuransi Asosiasi Ahli
Member 8 May 2025 Meeting – Prinsip Aplikasi Hukum Manajemen
Online Via Zoom Asuransi dan Reasuransi Asuransi Indonesia
Meeting Insurance Talk – Indonesian
Principles of Insurance Insurance
and Reinsurance Law Management
Application Experts Association
16 Mei 2025 Daring Via Zoom Tata Kelola, Manajemen Widya Dharma
16 May 2025 Meeting Risiko dan Kepatuhan: Artha
Online Via Zoom Peran Chief Risk Officer
Meeting (Unit Manajemen Risiko)
yang Efektif dalam
Membangun Governansi
dan Budaya Risiko
Korporasi
Governance, Risk
Management, and
Compliance: The Role of
an Effective Chief Risk
Officer (Risk Management
Unit) in Building Corporate
Governance and Risk
Culture
22 Mei 2025 Daring Via Zoom Ngobrol Bahas Asuransi Asosiasi Ahli
22 May 2025 Meeting – Implementasi Kebijakan Manajemen
Online Via Zoom dan Praktek Underwriting Asuransi Indonesia
Meeting Perusahaan Indonesian
Insurance Talk – Insurance
Implementation of Company Management
Underwriting Policies and Experts Association
Practices
27 Mei 2025 Daring Via Zoom Rewriting the Rulebook: Institute of
27 May 2025 Meeting How AI is Transforming Compliance
Online Via Zoom Organizational Compliance Professional
Meeting Indonesia
3-5 Juni 2025 Daring Via Zoom Pendidikan dan Pelatihan Widya Dharma
3-5 June 2025 Meeting Persiapan Ujian Artha dan LPK MKS
Online Via Zoom Profesional Tata Kelola Widya Dharma
Meeting Risiko Berkualifikasi – Artha and LPK MKS
Qualified Risk Governance
Professional
Qualified Risk Governance
Professional Exam
Preparation Education and
Training
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Nama Jabatan Tanggal Tempat Subjek Penyelenggara
Name Position Date Place Subject Organizer
5 Juni 2025 Daring Via Zoom Implementasi Audit Widya Dharma
5 June 2025 Meeting Investigasi dan Audit Artha
Online Via Zoom Forensik Berbasis POJK 12
Meeting Tahun 2024 (Dengan Studi
Kasus)
Implementation of
Investigative Audits and
Forensic Audits Based on
POJK 12 of 2024 (With
Case Studies)
11 Juli 2025 Daring Via Zoom Strategic Risk Management Certified
11 July 2025 Meeting for Long-Term Corporate Management
Online Via Zoom Agility and Endurance Accountants
Meeting
1 Agustus 2025 Daring Via Zoom Tata Kelola, Manajemen Widya Dharma
1 August 2025 Meeting Risiko dan Kepatuhan: Artha
Online Via Zoom Strategi Meningkatkan
Meeting Kematangan (Maturitas)
Implementasi Manajemen
Risiko sebagai Langkah
Mewujudkan Produktivitas
dan Kinerja Perusahaan
Governance, Risk
Management, and
Compliance: Strategies
to Increase the Maturity
of Risk Management
Implementation as
a Step to Achieving
Company Productivity and
Performance
7 November 2025 Daring Via Zoom Tata Kelola, Manajemen Widya Dharma
7 November 2025 Meeting Risiko dan Kepatuhan: Artha
Online Via Zoom Transformasi Organisasi
Meeting Melalui Budaya Sadar
Risiko yang Efektif
untuk Mendukung
Keberlangsungan Usaha
Governance, Risk
Management, and
Compliance: Organizational
Transformation Through an
Effective Risk-Aware Culture
to Support Business
Continuity
9 Desember 2025 Daring Via Zoom Identifikasi & Pemetaan Widya Dharma
9 December 2025 Meeting Risiko IT, serta Audit Artha
Online Via Zoom IT Risk Management
Meeting Sejalan dengan Regulasi
Perlindungan Data Pribadi
(PDP)
IT Risk Identification &
Mapping, and IT Risk
Management Audit
in line with Personal
Data Protection (PDP)
Regulations
10 Desember 2025 Daring Via Zoom Strategi & Peran Grajosa Resources
10 December 2025 Meeting Nyata Pekerja dalam
Online Via Zoom Implementasi Program APU
Meeting & PPPSPM
Strategies & Real
Roles of Workers in the
Implementation of AML &
PPPSPM Programs
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Tata Kelola Perusahaan
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Nama Jabatan Tanggal Tempat Subjek Penyelenggara
Name Position Date Place Subject Organizer
19 Desember 2025 Daring Via Zoom Tata Kelola, Manajemen Widya Dharma
19 December 2025 Meeting Risiko dan Kepatuhan: Arah Artha
Online Via Zoom Baru Tata Kelola Privasi
Meeting Pasca UU Nomor 27/2022
(Perlindungan Data Pribadi)
Governance, Risk
Management, and
Compliance: A New
Direction for Privacy
Governance Post-Law No.
27/2022 (Personal Data
Protection)
Arif Suryawan Anggota 3-5 Juni 2025 Daring Via Zoom Pendidikan dan Pelatihan Widya Dharma
Member 3-5 June 2025 Meeting Persiapan Ujian Artha dan LPK MKS
Online Via Zoom Profesional Tata Kelola Widya Dharma
Meeting Risiko Berkualifikasi – Artha and LPK MKS
Qualified Risk Governance
Professional
Qualified Risk Governance
Professional Exam
Preparation Education and
Training
19 Desember 2025 Daring Via Zoom Tata Kelola, Manajemen Widya Dharma
19 December 2025 Meeting Risiko dan Kepatuhan: Arah Artha
Online Via Zoom Baru Tata Kelola Privasi
Meeting Pasca UU Nomor 27/2022
(Perlindungan Data Pribadi)
Governance, Risk
Management, and
Compliance: A New
Direction for Privacy
Governance Post-Law No.
27/2022 (Personal Data
Protection)
Rapat dan Tingkat Kehadiran Komite Pemantau Risiko
Meetings and Attendance of the Risk Monitoring Committee
Sepanjang tahun 2025, Komite Pemantau Risiko telah Throughout 2025, the Risk Monitoring Committee held 21
melaksanakan 21 kali rapat termasuk rapat gabungan meetings, including joint meetings with the Nomination and
antara Komite Pemantau Risiko dengan Komite Nominasi Remuneration Committee and the Audit Committee, as well
dan Remunerasi dan Komite Audit, dan rapat dengan as meetings with management. Some of these meetings
manajemen, sebagian dari rapat-rapat ini dilakukan secara were conducted online via Microsoft Teams (MTeams).
online melalui Microsoft Teams (MTeams).
Tidak Hadir dengan
Jumlah
Nama Jumlah Rapat Kehadiran dalam % Surat Kuasa
Kehadiran
Name Total Meetings Attendance in % Absence with Power of
Total Attendance
Attorney
Abdul Ghofar 21 20 100 1
Aria Farah Mita 21 20 95 -
Desi Adhariani 21 21 100 -
Arif Suryawan 21 21 100 -
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Laporan Pelaksanaan Tugas Komite Pemantau Risiko Tahun 2025
Risk Monitoring Committee Activity Report for 2025
Per 31 Desember 2025, Komite Pemantau Risiko telah As of 31 December 2025, the Risk Monitoring Committee
melaksanakan tugas-tugas sebagai berikut: has carried out the following duties:
1. Melakukan pengawasan atas pelaksanaan Enterprise 1. Supervised the implementation of Enterprise Risk
Risk Management (ERM) dengan pemantauan secara Management (ERM) through regular monitoring with
rutin dan berkala dengan divisi ERM, termasuk the ERM division, including oversight of integrated risk
pengawasan terhadap fungsi manajemen risiko management functions with subsidiaries;
terintegrasi dengan anak perusahaan;
2. Melakukan pengawasan atas manajemen risiko kredit 2. Monitored credit risk management related to
atas piutang, dan risiko penurunan nilai investasi dan receivables, as well as the risk of impairment in
properti investasi; investment and investment properties;
3. Melakukan pengawasan atas kebijakan dan 3. Oversaw the company’s investment policies and
pelaksanaan investasi perusahaan, termasuk kebijakan implementation, including investment policies related to
tentang investasi di anak perusahaan; subsidiaries;
4. Melakukan pengawasan yang intensif atas risiko-risiko 4. Conducted intensive supervision of business process
dalam proses bisnis perusahaan, terutama aspek risks, particularly regarding IT support and retail
dukungan IT dan progres bisnis ritel; business progress;
5. Melakukan pengawasan atas pelaksanaan seluruh 5. Monitored the Company’s compliance with regulations,
aspek kepatuhan Perseroan terhadap regulasi, serta including adherence to reporting obligations required by
kepatuhan atas penyampaian laporan-laporan yang regulators (OJK);
disyaratkan oleh regulator (OJK);
6. Bersama dengan Komite Dewan Komisaris yang lain 6. Collaborated with other Board of Commissioners'
melakukan pengawasan terhadap kinerja Perseroan Committees to conduct monthly performance monitoring
secara bulanan; of the Company;
7. Bersama dengan Komite Dewan Komisaris yang 7. Worked alongside other Board of Commissioners'
lain mengawasi proses penyusunan RKAP dan RJPP Committees to oversee the preparation of the
Perseroan; Company’s Annual Budget Plan (RKAP) and Long-Term
Corporate Plan (RJPP);
8. Bersama dengan Komite Audit melakukan pengawasan 8. Cooperated with the Audit Committee to monitor the
atas kesiapan perusahaan dalam menerapkan PSAK Company's readiness for PSAK 117 implementation
117 tentang Kontrak Asuransi yang berdampak regarding Insurance Contracts, which has a significant
signifikan pada Perseroan dan secara luas ke industri impact on both the Company and the insurance
asuransi; industry;
9. Melakukan pengembangan kapasitas Komite Pemantau 9. Enhanced the capacity of the Risk Monitoring
Risiko melalui pelatihan, seminar, dan sharing session; Committee through training, seminars, and sharing
sessions;
10. Melakukan monitoring atas implementasi kebijakan dan 10. To monitor the implementation of policies and
prosedur APU (Anti Pencucian Uang), PPT (Pencegahan procedures on AML (Anti-Money Laundering), CFT
Pendanaan Terorisme), serta Pencegahan Pendanaan (Counter-Terrorism Financing), and the Prevention of
Proliferasi Senjata Pemusnah Massal (PPPSPM); dan Proliferation Financing of Weapons of Mass Destruction
(PFWMD); and
11. Melakukan penelaahan dan pengawasan atas Rencana 11. To review and oversee the Business Plan and Corporate
Bisnis dan Rencana Aksi Korporasi beserta realisasinya. Action Plan, including their realization.
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1
4.D
Komite Tata Kelola Terintegrasi
Integrated Governance Committee
Komite Tata Kelola Terintegrasi dibentuk sesuai dengan The Integrated Governance Committee was established in
ketentuan dalam Peraturan Menteri Badan Usaha Milik accordance with the provisions of the Minister of State-
Negara No. PER-2/MBU/03/2023 tentang Pedoman Tata Owned Enterprises Regulation No. PER-2/MBU/03/2023
Kelola dan Kegiatan Korporasi Signifikan Badan Usaha on the Governance Guidelines and Significant Corporate
Milik Negara (BUMN) yang diterbitkan pada 24 Maret 2023 Activities of State-Owned Enterprises (BUMN), issued
("Peraturan Menteri BUMN PER-2/MBU/03/2023") jo. on 24 March 2023 ("Minister of BUMN Regulation PER-
Surat Keputusan Direktur Utama PT Pertamina (Persero) 2/MBU/03/2023") in conjunction with the President
No. Kpts-14/C00000/2023-S0 tanggal 23 Oktober 2023 Director of PT Pertamina (Persero) Decree No. Kpts-14/
mengenai Penetapan Kategori dan Klasifikasi Risiko C00000/2023-S0 dated 23 October 2023, regarding
Subholding dan Anak Perusahaan di bawah Holding; serta the Risk Category and Classification of Subholding
Surat Direktur Keuangan PT Pertamina (Persero) No. 024/ and Subsidiaries under the Holding; as well as the PT
H00000/2024-S4 yang mengingatkan tentang Tindak Pertamina (Persero) Finance Director’s Letter No. 024/
Lanjut Implementasi Permen BUMN PER/2/MBU/03/2023 H00000/2024-S4 regarding the Reminder for the Follow-Up
pada 31 Januari 2025. Implementation of the Minister of BUMN Regulation PER/2/
MBU/03/2023 on 31 January 2025.
Komite Tata Kelola Terintegrasi telah memberikan The Integrated Governance Committee has assisted the
dukungan kepada Dewan Komisaris dalam mengawasi Board of Commissioners in overseeing and providing advice
dan memberikan nasihat terhadap kegiatan entitas Tugu on the activities of Tugu Group entities related to the tasks
Group yang terkait dengan tugas-tugas Komite Tata Kelola of the Integrated Governance Committee. These tasks
Terintegrasi. Tugas tersebut mencakup evaluasi kebijakan include evaluating the Integrated Governance policy and
Tata Kelola Terintegrasi dan pemberian rekomendasi kepada providing recommendations to the Board of Commissioners
Dewan Komisaris mengenai perbaikan kebijakan tersebut, regarding improvements to the policy, monitoring and
pemantauan dan evaluasi terhadap keselarasan serta evaluating the alignment and implementation of the
penerapan kebijakan Tata Kelola Terintegrasi di Tugu Group, Integrated Governance policy across Tugu Group, and
serta memberikan rekomendasi perbaikan tata kelola yang offering recommendations for governance improvements,
meliputi upaya mitigasi dan solusi atas isu strategis di Tugu including mitigation efforts and solutions for strategic
Group berdasarkan hasil penelaahan dan evaluasi yang issues within Tugu Group, based on integrated reviews and
terintegrasi. evaluations.
Piagam Komite Tata Kelola Terintegrasi
Integrated Governance Committee Charter
Perseroan memiliki Piagam Komite Tata Kelola Terintegrasi, The Company has an Integrated Governance Committee
yang disahkan oleh Dewan Komisaris pada 25 April 2025. Charter, which was approved by the Board of
Commissioners on 25 April 2025.
Piagam Komite Tata Kelola Terintegrasi bertujuan agar The Integrated Governance Committee Charter aims
Komite Tata Kelola Terintegrasi dapat melaksanakan to ensure that the Integrated Governance Committee
tugas dan tanggung jawabnya secara efisien, transparan, carries out its duties and responsibilities efficiently,
kompeten, independen, bisa dipertanggungjawabkan, dan transparently, competently, independently, accountably,
dapat diterima oleh pihak-pihak yang berkepentingan. and in a manner acceptable to stakeholders. The Charter
Piagam Komite Tata Kelola Terintegrasi mengatur tentang regulates the establishment, organization and tenure,
pembentukan, organisasi dan masa kerja, tugas, tanggung duties, responsibilities and authority, work procedures
jawab dan wewenang, tata cara dan prosedur kerja serta and processes, as well as the reporting mechanism of the
mekanisme pelaporan Komite Tata Kelola Terintegrasi. Integrated Governance Committee.
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Susunan, Dasar Pengangkatan, dan Masa Jabatan Komite Tata Kelola Terintegrasi
Composition, Basis of Appointment, and Term of Office of the Integrated Governance Committee
Anggota Komite Tata Kelola Terintegrasi terdiri dari The Integrated Governance Committee consists of at least
sekurang-kurangnya 1 (satu) orang Komisaris Independen one (1) Independent Commissioner of the Company as
Perseroan sebagai ketua, Seluruh Anggota Komite Chairman, all members of the Risk Monitoring Committee
Pemantau Risiko sebagai Anggota, dan Direktur Kepatuhan as Members, and the Director of Compliance & Risk
& Manajemen Risiko sebagai Sekretaris. Management as Secretary.
Susunan keanggotaan Komite Tata Kelola Terintegrasi Tugu The composition of the Integrated Governance Committee
Insurance per 31 Desember 2025 adalah sebagai berikut: of Tugu Insurance as of 31 December 2025 is as follows:
Nama Jabatan Dasar Pengangkatan Periode Masa Jabatan
Name Position Basis of Appointment Term of Office
Abdul Ghofar Ketua Surat Keputusan Dewan Komisaris No. 12/SKK-ATPI/X/2024 tanggal 13 Desember
Chairman 1 Oktober 2024 tentang Perubahan Komite Tata Kelola Terintegrasi 2024-sekarang
PT Asuransi Tugu Pratama Indonesia Tbk. 13 December
Board of Commissioners’ Decree No. 12/SKK-ATPI/X/2024 dated 2024-present
1 October 2024 concerning the Amendments to the Integrated
Governance Committee of PT Asuransi Tugu Pratama Indonesia Tbk.
Aria Farah Mita Anggota Surat Keputusan Dewan Komisaris No. 05/SKK-ATPI/IV/2024 tanggal 25 April 2024-sekarang
Member 25 April 2024 tentang Pembentukan Komite Tata Kelola Terintegrasi 25 April 2024-present
PT Asuransi Tugu Pratama Indonesia Tbk.
Board of Commissioners’ Decree No. 05/SKK-ATPI/IV/2024 dated
25 April 2024 concerning the Establishment of the Integrated
Governance Committee of PT Asuransi Tugu Pratama Indonesia Tbk.
Desi Adhariani Anggota Surat Keputusan Dewan Komisaris No. 12/SKK-ATPI/X/2024 tanggal 1 Oktober
Member 1 Oktober 2024 tentang Perubahan Komite Tata Kelola Terintegrasi 2024-sekarang
PT Asuransi Tugu Pratama Indonesia Tbk. 1 October 2024-present
Board of Commissioners' Decree No. 12/SKK-ATPI/X/2024 dated
1 October 2024 concerning the Amendments to the Integrated
Governance Committee of PT Asuransi Tugu Pratama Indonesia Tbk.
Arif Suryawan Anggota Surat Keputusan Dewan Komisaris No. 12/SKK-ATPI/X/2024 tanggal 1 Oktober
Member 1 Oktober 2024 tentang Perubahan Komite Tata Kelola Terintegrasi 2024-sekarang
PT Asuransi Tugu Pratama Indonesia Tbk. 1 October 2024-present
Board of Commissioners’ Decree No. 12/SKK-ATPI/X/2024 dated
1 October 2024 concerning the Amendments to the Integrated
Governance Committee of PT Asuransi Tugu Pratama Indonesia Tbk.
Profil Komite Tata Kelola Terintegrasi per 31 Desember 2025
Profile of the Members of the Integrated Governance Committee as of 31 December 2025
Nama Abdul Ghofar
Name
Jabatan Ketua Komite Tata Kelola Terintegrasi
Position Chairman of the Integrated Governance Committee
Keterangan Profil lengkap Bapak Abdul Ghofar dapat dilihat pada profil Dewan Komisaris pada Laporan Tahunan ini.
Description The full profile of Mr. Abdul Ghofar can be found in the Board of Commissioners’ profile in this Annual
Report.
Nama Aria Farah Mita
Name
Jabatan Anggota Komite Tata Kelola Terintegrasi
Position Member of the Integrated Governance Committee
Keterangan Profil lengkap Ibu Aria Farah Mita dapat dilihat pada profil Komite Pemantau Risiko.
Description The full profile of Ms. Aria Farah Mita can be found in the Risk Monitoring Committee Profile section.
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Nama Desi Adhariani
Name
Jabatan Anggota Komite Tata Kelola Terintegrasi
Position Member of the Integrated Governance Committee
Keterangan Profil lengkap Ibu Desi Adhariani dapat dilihat pada profil Komite Pemantau Risiko.
Description The full profile of Ms. Desi Adhariani can be found in the Risk Monitoring Committee Profile section.
Nama Arif Suryawan
Name
Jabatan Anggota Komite Tata Kelola Terintegrasi
Position Member of the Integrated Governance Committee
Keterangan Profil lengkap Bapak Arif Suryawan dapat dilihat pada profil Komite Pemantau Risiko.
Description The full profile of Mr. Arif Suryawan can be found in the Risk Monitoring Committee Profile section.
Independensi Komite Tata Kelola Terintegrasi
Independence of the Integrated Governance Committee
Untuk menjaga independensinya, Komite Tata Kelola To maintain its independence, the Integrated Governance
Terintegrasi diketuai oleh Abdul Ghofar sebagai Presiden Committee is chaired by Abdul Ghofar, serving as President
Komisaris/Komisaris Independen yang tidak memiliki Commissioner/Independent Commissioner, who has no
hubungan afiliasi dengan Dewan Komisaris, Direksi, dan affiliated relationship with the Board of Commissioners,
Pemegang Saham Utama/Pengendali Perseroan. Board of Directors, or the Company’s Major/Controlling
Shareholders.
Anggota Komite Tata Kelola Terintegrasi dari pihak Independent (non-commissioner) members of the Integrated
independen (non-komisaris) tidak boleh berasal dari Governance Committee must not be officials or employees
kalangan pejabat maupun karyawan Tugu Insurance dan of Tugu Insurance, affiliated with any legal consulting firm
tidak berasal dari kantor konsultan hukum terkait yang currently providing services to Tugu Insurance, or part of the
sedang memberikan jasa Tugu Insurance, dan bukan regulatory or supervisory division of the Financial Services
berasal dari satuan kerja pengaturan maupun pengawasan Authority (OJK).
Otoritas Jasa Keuangan.
Seluruh anggota Komite Tata Kelola Terintegrasi yang All independent members of the Integrated Governance
berasal dari pihak independen tidak memiliki hubungan Committee have no financial, managerial, share
keuangan, kepengurusan, kepemilikan saham dan/atau ownership, and/or family relationships with the Board
hubungan keluarga dengan Dewan Komisaris, Direksi of Commissioners, Board of Directors, and/or Major/
dan/atau Pemegang Saham Utama/Pengendali atau Controlling Shareholders, nor any relationship with the
hubungan dengan Perseroan, yang dapat mempengaruhi Company that could impact their ability to act independently.
kemampuannya bertindak independen.
Tabel Hubungan Kekeluargaan dan Hubungan Keuangan
Table of the Familial and Financial Relationships
Hubungan Keluarga Hubungan Keuangan
Familial Relationship Financial Relationship
Keterangan Dewan Dewan
Description Direksi Pemegang Direksi Pemegang
Komisaris Komisaris
Board of Saham Board of Saham
Board of Board of
Directors Shareholders Directors Shareholders
Commissioners Commissioners
Abdul Ghofar
Aria Farah Mita
Desi Adhariani
Arif Suryawan
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Tabel Independensi
Independence Table
Aspek Independensi
Abdul Ghofar Aria Farah Mita Desi Adhariani Arif Suryawan
Independence Aspect
Tidak mempunyai hubungan afiliasi dengan Emiten
atau Perusahaan Publik, anggota Direksi, anggota
Dewan Komisaris, atau Pemegang Saham Utama
Emiten atau Perusahaan Publik tersebut.
Does not have affiliation with the Issuer or Public
Company, members of the Board of Directors,
members of the Board of Commissioners, or Majority
Shareholders of the Issuer or Public Company.
Tidak merangkap jabatan sebagai anggota komite
lainnya yang dimiliki Emiten atau Perusahaan Publik
tersebut.
Does not hold concurrent positions as members
of other committees owned by the Issuer or Public
Company.
Tugas dan Tanggung Jawab Komite Tata Kelola Terintegrasi
Duties and Responsibilities of the Integrated Governance Committee
Komite Tata Kelola Terintegrasi mempunyai wewenang, The Integrated Governance Committee has the authority,
tugas, dan tanggung jawab sebagai berikut: duties, and responsibilities as follows:
1. Melakukan evaluasi serta pemantauan atas 1. To evaluate and monitor the alignment and
keselarasan dan penerapan kebijakan Tata Kelola implementation of Integrated Governance policies,
Terintegrasi, termasuk di Anak Perusahaan Perseroan; including within the Company’s Subsidiaries;
2. Melakukan evaluasi pelaksanaan Tata Kelola 2. Evaluating the implementation of Integrated
Terintegrasi, paling sedikit melalui penilaian kecukupan Governance, at a minimum through assessments of
pengendalian internal dan pelaksanaan fungsi the adequacy of internal controls and the execution of
kepatuhan secara terintegrasi; compliance functions in an integrated manner;
3. Melakukan komunikasi dengan unit kerja untuk fungsi 3. Communicating with relevant work units, including
antara lain Audit Internal, Hukum dan Kepatuhan, Internal Audit, Legal and Compliance, Finance and
Keuangan dan Manajemen Risiko, Sumber Daya Risk Management, Human Resources, and Business
Manusia, dan aspek fungsi Operasional Usaha yang Operations, to obtain information, clarifications, and
diperlukan, untuk memperoleh informasi, klarifikasi necessary integrated reports;
serta meminta laporan yang diperlukan secara
terintegrasi;
4. Mengevaluasi kebijakan Tata Kelola Terintegrasi (TKT) 4. Evaluating Integrated Governance (TKT) policies
dan memberikan rekomendasi kepada Dewan Komisaris and providing recommendations to the Board of
terkait penyempurnaan kebijakan TKT tersebut, untuk Commissioners for policy improvements, which will
kemudian dimonitor pelaksanaannya oleh Sekretaris then be monitored by the Secretary of the Integrated
Komite Tata Kelola Terintegrasi; Governance Committee;
5. Memberikan rekomendasi perbaikan tata Kelola, berupa 5. Providing governance improvement recommendations,
upaya mitigasi dan solusi, atas isu strategis di Holding/ including mitigation efforts and solutions, for strategic
Subholding/Anak Perusahaan Perseroan berdasarkan issues within the Holding/Subholding/Subsidiaries
hasil penelaahan dan evaluasi yang terintegrasi; based on integrated review and evaluation results;
6. Melaksanakan pemantauan dan evaluasi terhadap 6. Monitoring and evaluating the implementation of other
pelaksanaan fungsi Tata Kelola Terintegrasi lainnya Integrated Governance functions in accordance with
sesuai dengan ketentuan peraturan perundang- applicable laws and regulations, the Company’s Articles
undangan, anggaran dasar, dan/atau keputusan RUPS; of Association, and/or General Meeting of Shareholders
(GMS) decisions;
7. Memfasilitasi sharing dan benchmarking dari entitas- 7. Facilitating sharing sessions and benchmarking among
entitas di dalam lingkup perusahaan para anggota entities within the scope of the Committee members'
Komite, untuk mengakselerasi efektivitas penerapan companies to accelerate the effectiveness of Integrated
Tata Kelola Terintegrasi melalui lesson learned dari Governance implementation through lesson-learned
entitas yang dimaksud; practices;
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8. Menjalankan wewenang, tugas, dan tanggung jawab lain 8. Carrying out other authorities, duties, and
yang terkait dengan fungsinya; dan responsibilities related to its function; and
9. Anggota Komite Audit, Komite Pemantau Risiko, 9. Members of the Audit Committee, Risk Monitoring
serta Komite Nominasi dan Remunerasi berperan Committee, and Nomination and Remuneration
dalam Komite Tata Kelola Terintegrasi dalam bentuk Committee participate in the Integrated Governance
penugasan. Committee through specific assignments.
Program Pengembangan Kompetensi Komite Tata Kelola Terintegrasi
Competency Development Program for the Integrated Governance Committee
Komite Tata Kelola Terintegrasi telah mengikuti program The Integrated Governance Committee has participated
peningkatan kompetensi sepanjang tahun 2025, antara in various competency development programs throughout
lain: 2025, including:
Nama Jabatan Tanggal Tempat Subjek Penyelenggara
Name Position Date Place Subject Organizer
Abdul Ghofar Ketua Informasi peningkatan kompetensi/pelatihan Bapak Abdul Ghofar dapat dilihat pada
Chairman informasi peningkatan kompetensi/pelatihan anggota Dewan Komisaris pada bab tata kelola
ini.
Information on Mr. Abdul Ghofar’s competency development/training can be found in the
competency development/training section for the Board of Commissioners members in this
governance chapter.
Aria Farah Mita Anggota Informasi peningkatan kompetensi/pelatihan Ibu Aria Farah Mita telah disajikan pada bagian
Member Komite Pemantau Risiko.
Information on Ms. Aria Farah Mita’s competency development/training has been presented
in the Risk Monitoring Committee section.
Desi Adhariani Anggota Informasi peningkatan kompetensi/pelatihan Ibu Desi Adhariani telah disajikan pada bagian
Member Komite Pemantau Risiko.
Information on Ms. Desi Adhariani’s competency development/training has been presented
in the Risk Monitoring Committee section.
Arif Suryawan Anggota Informasi peningkatan kompetensi/pelatihan Bapak Arif Suryawan telah disajikan pada
Member bagian Komite Pemantau Risiko.
Information on Mr. Arif Suryawan’s competency development/training has been presented in
the Risk Monitoring Committee section.
Rapat dan Tingkat Kehadiran Komite Tata Kelola Terintegrasi
Meetings and Attendance of the Integrated Governance Committee
Selama tahun 2025, Komite Tata Kelola Terintegrasi telah Throughout 2025, the Integrated Governance Committee
menyelenggarakan 4 (empat) kali rapat. Berikut informasi held four meetings. Below is the information on the meeting
frekuensi rapat dan tingkat kehadiran Anggota Komite Tata frequency and attendance rate of the Integrated Governance
Kelola Terintegrasi dalam rapat di tahun 2025: Committee members in 2025:
Tidak Hadir dengan
Jumlah
Nama Jumlah Rapat Kehadiran dalam % Surat Kuasa
Kehadiran
Name Total Meetings Attendance in % Absence with Power of
Total Attendance
Attorney
Abdul Ghofar 4 4 100 -
Aria Farah Mita 4 4 100 -
Desi Adhariani 4 4 100 -
Arif Suryawan 4 4 100 -
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Laporan Pelaksanaan Tugas Komite Tata Kelola Terintegrasi
Report on the Implementation of Duties of the Integrated Governance Committee
Selama tahun 2025, Komite Tata Kelola Terintegrasi telah Throughout 2025, the Integrated Governance Committee
melaksanakan tugasnya yaitu melakukan 4 (empat) kali has carried out its duties by holding four meetings:
rapat yang terdiri dari:
1. Dalam rangka pengkajian kebijakan tata kelola, Komite 1. In the context of the governance policy review, the
Tata Kelola Terintegrasi (KTKT) melakukan diskusi dan Integrated Governance Committee (KTKT) held
penetapan ruang lingkup Tata Kelola Terintegrasi di discussions and determined the scope of Integrated
Tugu Group serta perencanaan penyusunan kebijakan Governance at Tugu Group and planned the formulation
TKT yang merujuk pada kebijakan TKT di level induk of an Integrated Governance policy that references the
perusahaan (Pertamina). KTKT mendorong fokus TKT policy at the parent company level (Pertamina). The
pembahasan pada kebijakan TKT sebagai “baseline” KTKT encouraged the discussion to focus on the TKT
sebelum pengembangan agenda lainnya, termasuk policy as a "baseline" before developing other agendas,
rencana sosialisasi kebijakan TKT; including plans for the socialization of the TKT policy;
2. Mengevaluasi piagam Komite Tata Kelola secara berkala 2. Evaluate the Governance Committee charter periodically
sesuai perkembangan peraturan. KTKT menjalankan in line with regulatory developments. The Governance
tugas dan tanggung jawabnya dengan mengacu pada Committee carries out its duties and responsibilities
Piagam KTKT dan mandat PER-2/MBU/03/2023. in accordance with the Governance Committee Charter
Arahan yang diberikan mencakup kebutuhan pembaruan and the mandate of PER-2/MBU/03/2023. The
SK KTKT serta crosscheck keanggotaan terhadap guidance provided includes the need for updating the
ketentuan yang berlaku. Governance Committee Decree and cross-checking
membership against applicable regulations.
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1
4.E
Sekretaris Dewan Komisaris
Secretary of the Board of Commissioners
Sekretaris Dewan Komisaris merupakan salah satu The Secretary of the Board of Commissioners is one of the
organ pendukung yang membantu dan memfasilitasi supporting organs that assists and facilitates the Board of
Dewan Komisaris dalam menjalankan tugas dan fungsi Commissioners in carrying out its supervisory duties and
pengawasan, khususnya di bidang kesekretariatan dan functions, particularly in the area of secretarial matters and
sebagai penghubung antara Dewan Komisaris dengan pihak acting as a liaison between the Board of Commissioners
lain, termasuk Direksi. and other parties, including the Board of Directors.
Profil Sekretaris Dewan Komisaris
Profile of the Secretary of the Board of Commissioners
Per 31 Desember 2025, Sekretaris Dewan Komisaris As of 31 December 2025, the Secretary of the Board of
adalah Ulum Tri Handayani, yang diangkat berdasarkan Commissioners is Ulum Tri Handayani, who was appointed
Surat Keputusan Dewan Komisaris No. 12/SKK-ATPI/ based on the Board of Commissioners' Decree No. 12/
XII/2023 tanggal 29 Desember 2023. SKK-ATPI/XII/2023 dated 29 December 2023.
Nama Ulum Tri Handayani
Name
Jabatan Sekretaris Dewan Komisaris
Position Secretary of the Board of Commissioners
Masa Jabatan 1 Januari 2024-31 Desember 2026
Term of Office 1 January 2024-31 December 2026
Kewarganegaraan Indonesia
Citizenship
Tempat, Tanggal Lahir Kediri, 28 Januari 1988
Birthdate/Place Kediri, 28 January 1988
Usia 37
Age
Domisili Jakarta Barat
Domicile West Jakarta
Pendidikan dan • Master di bidang Ilmu Akuntansi dari Universitas • Master’s Degree in Accounting from Universitas
Pelatihan Indonesia, lulus tahun 2015 Indonesia, graduated in 2015
Education and Training • Sarjana Ekonomi, Jurusan Akuntansi dari • Bachelor’s Degree in Economics, majoring
Universitas Brawijaya, lulus tahun 2011 in Accounting from Universitas Brawijaya,
graduated in 2011
Riwayat Pekerjaan dan Accounting Staff, PT Ground Risk Management (2012- Accounting Staff at PT Ground Risk Management
Rangkap Jabatan 2013) (2012–2013)
Work History and
Concurrent Position Rangkap Jabatan: Concurrent Position:
Tidak memiliki rangkap jabatan di Tugu Insurance Does not hold any concurrent positions at Tugu
maupun perusahaan/lembaga lain. Insurance or any other company/institution.
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris, Direksi, dan Pemegang Saham
Affiliation Relations Utama/Pengendali.
Has no affiliated relationship with members of the Board of Commissioners, Board of Directors, or
Major/Controlling Shareholders.
Tugas dan Tanggung Jawab Sekretaris Dewan Komisaris
Secretary of the Board of Commissioners’ Duties and Responsibilities
Sekretaris Dewan Komisaris membantu Dewan Komisaris di The Secretary of the Board of Commissioners assists the
bidang kegiatan kesekretariatan, meliputi: Board of Commissioners in secretarial activities, including:
1. Pelaksanaan peran sebagai penghubung antara Dewan 1. Performing the role as a liaison between the Board
Komisaris dengan Direksi dan Pemegang Saham; of Commissioners with the Board of Directors and
Shareholders;
2. Penyiapan undangan rapat dan penyiapan bahan rapat 2. Preparation of meeting invitations and materials for
Dewan Komisaris; Board of Commissioners meetings;
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3. Pendokumentasian surat; 3. Documentation of correspondences;
4. Penyusunan notulen rapat; dan 4. Preparation of minutes of meetings; and
5. Pengumpulan data atau informasi yang relevan dengan 5. Collection of the data or information relevant to
pelaksanaan tugas Dewan Komisaris. implementing the Board of Commissioners' duties.
Dalam membantu Dewan Komisaris, Sekretaris Dewan In assisting the Board of Commissioners, the Secretary of
Komisaris bertugas: the Board of Commissioners is responsible for:
1. Koordinator dalam seluruh kegiatan administrasi yang 1. Coordinating all administrative activities carried out in
dilaksanakan di Sekretariat Dewan Komisaris; the Secretariat of the Board of Commissioners;
2. Koordinator kegiatan Dewan Komisaris seperti rapat, 2. Coordinating Board of Commissioners’ activities, such
pertemuan dan lain-lain; as meetings, gatherings, and other events;
3. Bersama Komite Dewan Komisaris, menyusun Rencana 3. Collaborating with the Board of Commissioners'
Kegiatan dan Anggaran (RKA) Dewan Komisaris setiap Committees to prepare the Annual Work Plan and
tahun; Budget (RKA) for the Board of Commissioners;
4. Bersama Komite Dewan Komisaris, melakukan 4. Working with the Board of Commissioners' Committees
analisis RKAP Perseroan, Business Plan Perseroan dan to analyze the Company’s Annual Budget Plan (RKAP),
rekomendasinya kepada Dewan Komisaris; Business Plan, and providing recommendations to the
Board of Commissioners;
5. Notulis dan membuat summary pada setiap rapat 5. Taking minutes and summarizing discussions in
antara Dewan Komisaris dan Direksi; dan meetings between the Board of Commissioners and the
Board of Directors; and
6. Tugas-tugas lain yang berhubungan dengan bidang 6. Performing other tasks related to the secretariat
kesekretariatan Dewan Komisaris. functions of the Board of Commissioners.
Program Pengembangan Kompetensi Sekretaris Dewan Komisaris
Secretary of the Board of Commissioners Competency Enhancement Program
Sekretaris Dewan Komisaris telah mengikuti program Throughout 2025, the Secretary of the Board of
peningkatan kompetensi sepanjang tahun 2025, antara Commissioners participated in the following competence
lain: enhancement programs:
Nama Jabatan Tanggal Tempat Subjek Penyelenggara
Name Position Date Place Subject Organizer
Ulum Tri Sekretaris 15 Mei 2025 Daring Via Efek Domino Tarif Trump: Otoritas Jasa
Handayani Dewan Komisaris 15 May 2025 Zoom Meeting Ancaman atau Peluang bagi Keuangan
Secretary of Online Via Zoom Ekonomi Indonesia Financial
the Board of Meeting The Domino Effect of Trump's Services Authority
Commissioners Tariffs: A Threat or Opportunity
for the Indonesian Economy
3-5 Juni 2025 Daring Via Pendidikan dan Pelatihan Widya Dharma
3-5 June 2025 Zoom Meeting Persiapan Ujian Profesional Artha dan LSP
Online Via Zoom Tata Kelola Risiko Berkualifikasi MKS
Meeting Via – Qualified Risk Governance Widya Dharma
Zoom Professional Artha and LSP
Qualified Risk Governance MKS
Professional Exam Preparation
Education and Training
17-18 Juli 2025 Hotel Ibis Workshop PSAK 117: Kontrak Institut Akuntan
17-18 July 2025 Jakarta Harmoni Asuransi (Level Dasar) Publik Indonesia
PSAK 117 Workshop: Indonesian
Insurance Contracts (Basic Institute of Public
Level) Accountants
10 Desember Daring Via Strategi dan Peran Nyata Grajosa
2025 Zoom Meeting Pekerja dalam Implementasi Resources
10 December Online Via Zoom APU, PPT & PPPSPM
2025 Meeting Strategies and Real Roles of
Workers in the Implementation
of AML, PPT & PPPSPM
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15
Komite dan Fungsi di Bawah Direksi
Committees and Functions Under the Board of Directors
1
5.A
Komite Investasi
Investment Committee
Sesuai dengan ketentuan Peraturan OJK No. 73/ In accordance with OJK Regulation No. 73/POJK.05/2016
POJK.05/2016 tentang Tata Kelola Perusahaan yang Baik concerning Good Corporate Governance for Insurance
bagi Perusahaan Perasuransian, Tugu Insurance sebagai Companies, Tugu Insurance, as an insurance company,
perusahaan perasuransian wajib menyusun kebijakan is required to establish written investment policies and
dan strategi investasi secara tertulis. Ketaatan terhadap strategies. Compliance with these policies and strategies
kebijakan dan strategi investasi tersebut harus dievaluasi is evaluated periodically, at least once a year. Therefore,
secara berkala, paling sedikit satu kali dalam setahun. Oleh the Board of Directors has established an Investment
karena itu, Direksi telah membentuk Komite Investasi untuk Committee to assist the Board of Directors in carrying
membantu Direksi dalam menjalankan fungsi pengawasan, out the functions of supervision, evaluation and providing
evaluasi, dan pemberian pertimbangan secara kolegial collegial considerations to the Board of Directors in
kepada Direksi sesuai dengan kewenangan yang telah accordance with the authority that has been determined.
ditetapkan.
Susunan Keanggotaan, Dasar Pengangkatan, dan Masa Jabatan
Membership Composition, Basis of Appointment, and Term of Office
Sesuai dengan ketentuan pada POJK No. 73/ In accordance with the provisions of POJK No. 73/
POJK.05/2016 tentang Tata Kelola Perusahaan yang Baik POJK.05/2016 concerning Good Corporate Governance
bagi Perusahaan Perasuransian, Komite Investasi harus for Insurance Companies, the Investment Committee must
terdiri dari paling sedikit: consist of at least:
1. Anggota Direksi yang membawahi fungsi pengelolaan 1. A member of the Board of Directors who oversees the
investasi; dan investment management function; and
2. Aktuaris perusahaan atau tenaga ahli perusahaan. 2. The company's actuary or experts from the company.
Komite Investasi dibentuk berdasarkan Surat Keputusan The Investment Committee was established based on the
Direksi No. 002/SKD/05/LEC-ATPI/IV/2024 tanggal 5 April Board of Directors Decree No. 002/SKD/05/LEC-ATPI/
2024 tentang Revitalisasi Susunan Keanggotaan Komite IV/2024 dated 5 April 2024, regarding the Revitalization
Investasi, serta Memo No. 098/M/05/CRD-ATPI/IX/2024 of the Investment Committee Membership Composition,
tanggal 11 September 2024 Perihal Perubahan Susunan and Memo No. 098/M/05/CRD-ATPI/IX/2024 dated 11
Komite Investasi dan Persetujuan Piagam Komite Investasi September 2024, concerning Changes to the Investment
PT Asuransi Tugu Pratama Indonesia Tbk. Committee Composition and Approval of the Investment
Committee Charter PT Asuransi Tugu Pratama Indonesia
Tbk.
Adapun komposisi keanggotaan Komite Investasi per 31 The composition of the Investment Committee as of 31
Desember 2025 adalah sebagai berikut: December 2025, is as follows:
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Posisi Nama Jabatan Periode Masa Jabatan
Position Name Position Term of Office
Ketua Edi Yoga Prasetyo Direktur Kepatuhan & Manajemen Risiko Efektif sejak 5 April 2024
Chairman Director of Compliance & Risk Management Effective since 5 April 2024
Sekretaris Edwar Investment & Treasury Group Head
Secretary
Anggota Fitri Azwar Direktur Keuangan & Layanan Korporat
Member Finance & Corporate Services Director
Fadlil Iswahyudi Direktur Teknik
Technical Director
Kristy Damayanti SVP Strategic Management & Corporate Development
Aldy Rifianto Financial Accounting Group Head
Ardi Arifianto Management Accounting Group Head
Muhamad Baskoro Legal & Compliance Group Head
Jonathan David Nandana ERM & HSSE Group Head
Arkan Dewantara Tenaga Ahli Perusahaan
Company Expert
M. Ivan Faizal Aktuaris Perusahaan
Company Actuary
Profil Komite Investasi per 31 Desember 2025
Profile of Investment Committee as of 31 December 2025
Untuk Profil Direktur Kepatuhan & Manajemen Risiko, For the Profile of the Director of Compliance & Risk
Direktur Keuangan & Layanan Korporat, dan Direktur Teknik Management, Finance & Corporate Services Director, and
dapat dilihat pada profil Direksi. Technical Director can be viewed on the profile of the
Board of Directors.
Nama Edwar
Name
Jabatan Investment & Treasury Group Head
Position
Kewarganegaraan Indonesia
Citizenship
Usia 46
Age
Domisili Depok
Domicile
Pendidikan dan S1 - Universitas Padjadjaran (Ekonomi)
Pelatihan Bachelor’s Degree - Universitas Padjadjaran (Economics)
Education and Training
Riwayat Pekerjaan dan • Investment & Treasury Group Head • Investment & Treasury Group Head
Rangkap Jabatan (2023-sekarang) (2023-present)
Work History and • Plt. Investment & Treasury Group Head (2023) • Plt. Investment & Treasury Group Head (2023)
Concurrent Position • Capital Market Department Head (2021-2023) • Capital Market Department Head (2021-2023)
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris, Direksi, dan Pemegang Saham
Affiliation Relations Utama/Pengendali.
Has no affiliation with members of the Board of Commissioners, Directors, and Major/Controlling
Shareholders.
Nama Kristy Damayanti
Name
Jabatan SVP Strategic Management & Corporate Development
Position
Kewarganegaraan Indonesia
Citizenship
Usia 47
Age
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Domisili Jakarta Timur
Domicile East Jakarta
Pendidikan dan • Master in Finance & Insurance, University of • Master in Finance & Insurance, University of
Pelatihan Florence Italy (2006) Florence Italy (2006)
Education and Training • Sarjana Pertanian, Institut Pertanian Bogor • Bachelor’s Degree in Agriculture from Bogor
(2003) Agricultural University (2003)
Riwayat Pekerjaan dan • SVP Strategic Management & Corporate • SVP Strategic Management & Corporate
Rangkap Jabatan Development (2023-sekarang) Development (2023-present)
Work History and • Direktur - PT Interindo (2023-sekarang) • Director - PT Interindo (2023-present)
Concurrent Position • Strategic Planning & Mgt. Accounting Group • Strategic Planning & Management Accounting
Head (2022-2023) Group Head (2022-2023)
• Fin. Planning & Evaluation Group Head (2016- • Financial Planning & Evaluation Group Head
2022) (2016- 2022)
• Organization & Procedure Dept. Head (2014- • Organization & Procedure Dept. Head (2014-
2016) 2016)
• Budget & Performance Analyst Manager (2013- • Budget & Performance Analyst Manager (2013-
2014) 2014)
• Performance Analyst Sr. Officer (2008-2013) • Performance Analyst Sr. Officer (2008-2013)
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris, Direksi, dan Pemegang Saham
Affiliation Relations Utama/Pengendali.
Has no affiliation with members of the Board of Commissioners, Directors, and Major/Controlling
Shareholders.
Nama Aldy Rifianto
Name
Jabatan Financial Accounting Group Head
Position
Kewarganegaraan Indonesia
Citizenship
Usia 39
Age
Domisili Depok
Domicile
Pendidikan dan S2 - Universitas Gadjah Mada (Manajemen)
Pelatihan Master’s Degree - Universitas Gadjah Mada (Management)
Education and Training
Riwayat Pekerjaan dan • Financial Accounting Group Head • Financial Accounting Group Head (2024-present)
Rangkap Jabatan (2024-sekarang)
Work History and • Production Accounting Department Head (2022- • Production Accounting Department Head (2022-
Concurrent Position 2024) 2024)
• Budgeting & Forecasting Department Head • Budgeting & Forecasting Department Head
(2018-2022) (2018-2022)
• Fin. Acc. Officer (2013-2018) • Financial Accounting Officer (2013-2018)
• Senior Administrator (2013) • Senior Administrator (2013)
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris, Direksi, dan Pemegang Saham
Affiliation Relations Utama/Pengendali.
Has no affiliation with members of the Board of Commissioners, Directors, and Major/Controlling
Shareholders.
Nama Ardi Arifianto
Name
Jabatan Management Accounting Group Head
Position
Kewarganegaraan Indonesia
Citizenship
Usia 40
Age
Domisili Tangerang Selatan
Domicile South Tangerang
Pendidikan dan S1 - Universitas Airlangga (Akuntansi)
Pelatihan Bachelor’s Degree – Airlangga University (Accounting)
Education and Training
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Riwayat Pekerjaan dan • Auditor PricewaterhouseCoopers (2009) • Auditor at PricewaterhouseCoopers (2009)
Rangkap Jabatan • Bimbingan Profesi Sarjana Pertamina (Desember • Pertamina Graduate Professional Development
Work History and 2009-Desember 2010) Program (December 2009-December 2010)
Concurrent Position • Early Professional Development (Desember • Early Professional Development Program
2010-Maret 2011) (December 2010-March 2011)
• Supervisor General Accounting – MOR 2 • Supervisor, General Accounting – MOR 2
Palembang (April 2011-31 Desember 2012) Palembang (April 2011-31 December 2012)
• Senior Supervisor General Accounting – MOR 2 • Senior Supervisor, General Accounting – MOR 2
Palembang (Januari 2013-Agustus 2013) Palembang (January 2013-August 2013)
• Assistant Inventory – RU 6 Balongan (September • Assistant Inventory – RU 6 Balongan (September
2013-Oktober 2013) 2013-October 2013)
• Jr. Officer Fuel Quantity Accounting – MOR 3 • Junior Officer, Fuel Quantity Accounting – MOR 3
Jakarta (November 2013-Februari 2015) Jakarta (November 2013-February 2015)
• Jr. Officer Fuel Quantity Accounting – MOR 5 • Junior Officer, Fuel Quantity Accounting – MOR 5
Surabaya (Maret 2015-November 2015) Surabaya (March 2015-November 2015)
• Senior Supervisor Budget & Product Costing • Senior Supervisor, Budget & Product Costing
– MOR 5 Surabaya (Desember 2015-Februari – MOR 5 Surabaya (December 2015-February
2016) 2016)
• Senior Supervisor Finance TBBM Tuban (Maret • Senior Supervisor, Finance – TBBM Tuban
2016-Juni 2017) (March 2016-June 2017)
• Officer Finance Operation – RDMP RU V • Officer, Finance Operation – RDMP RU V
Balikpapan (Juli 2017-Februari 2020) Balikpapan (July 2017-February 2020)
• Expert I Finance - Kantor Pusat Pertamina • Expert I, Finance – Pertamina Head Office
(Maret 2020-September 2020) (March 2020-September 2020)
• Sr. Analyst I Policy Development - Kantor Pusat • Senior Analyst I, Policy Development – Pertamina
Pertamina (Oktober 2020-Desember 2021) Head Office (October 2020-December 2021)
• Sr. Analyst II Policy Development – Kantor Pusat • Senior Analyst II, Policy Development –
Pertamina (Januari 2022-Juli 2023) Pertamina Head Office (January 2022-July 2023)
• Sr. Analyst III Policy Development – Kantor Pusat • Senior Analyst III, Policy Development –
Pertamina (Agustus 2023-November 2023) Pertamina Head Office (August 2023-November
2023)
• Sr. Analyst III Business Group Budget Monitoring • Senior Analyst III, Business Group Budget
- Kantor Pusat Pertamina (Desember 2023-Juni Monitoring – Pertamina Head Office (December
2024) 2023-June 2024)
• Sr. Analyst III Business Group Budget Planning – • Senior Analyst III, Business Group Budget
Kantor Pusat Pertamina (Juli 2024-Maret 2025) Planning – Pertamina Head Office (July
2024-March 2025)
• Management Accounting Group Head (April • Management Accounting Group Head (April
2025-sekarang) 2025-Present)
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris, Direksi, dan Pemegang Saham
Affiliation Relations Utama/Pengendali.
Has no affiliation with members of the Board of Commissioners, Directors, and Major/Controlling
Shareholders.
Nama Muhamad Baskoro
Name
Jabatan Legal & Compliance Group Head
Position
Kewarganegaraan Indonesia
Citizenship
Usia 43
Age
Domisili Tangerang
Domicile
Pendidikan dan S2 - University of Groningen (International Economic and Business Law)
Pelatihan Master’s Degree - University of Groningen (International Economic and Business Law)
Education and Training
Riwayat Pekerjaan dan Legal & Compliance Group Head (2025-sekarang)
Rangkap Jabatan Legal & Compliance Group Head (2025-present)
Work History and
Concurrent Position
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris, Direksi, dan Pemegang Saham
Affiliation Relations Utama/Pengendali.
Has no affiliation with members of the Board of Commissioners, Directors, and Major/Controlling
Shareholders.
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
Page 309
Tata Kelola Perusahaan
Good Corporate Governance 309
Nama Jonathan David Nandana
Name
Jabatan ERM & HSSE Group Head
Position
Kewarganegaraan Indonesia
Citizenship
Usia 45
Age
Domisili Tangerang Selatan
Domicile South Tangerang
Pendidikan dan S2 - Universitas Prasetiya Mulya (Magister Manajemen)
Pelatihan Master’s Degree - Universitas Prasetiya Mulya (Master of Management)
Education and Training
Riwayat Pekerjaan dan • ERM & HSSE Group Head (2024-sekarang) • ERM & HSSE Group Head (2024-present)
Rangkap Jabatan • Business Development Group Head (2023- • Business Development Group Head (2023-
Work History and 2024) 2024)
Concurrent Position • Strategic Partnership Group Head (2023) • Strategic Partnership Group Head (2023)
• Marketing & Services Group Head (2022-2023) • Marketing & Services Group Head (2022-2023)
• Corporate Communication & Relation Group • Corporate Communication & Relation Group
Head (2020-2022) Head (2020-2022)
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris, Direksi, dan Pemegang Saham
Affiliation Relations Utama/Pengendali.
Has no affiliation with members of the Board of Commissioners, Directors, and Major/Controlling
Shareholders.
Nama Arkan Dewantara
Name
Jabatan Tenaga Ahli Perusahaan
Position Company Expert
Kewarganegaraan Indonesia
Citizenship
Usia 49
Age
Domisili Jakarta Barat
Domicile West Jakarta
Pendidikan dan S2 - Universitas Indonesia (Teknik Industri)
Pelatihan Master’s Degree - Universitas Indonesia (Industrial Engineering)
Education and Training
Riwayat Pekerjaan dan • Marine & Aviation Claim Department Head • Marine & Aviation Claim Department Head
Rangkap Jabatan (2019-sekarang) (2019-present)
Work History and • Cargo & Hull U/W Dept. Head (2017-2019) • Cargo & Hull Underwriting Department Head
Concurrent Position (2017-2019)
• Sr. Underwriter (2013-2017) • Senior Underwriter (2013-2017)
• Underwriter (2013) • Underwriter (2013)
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris, Direksi, dan Pemegang Saham
Affiliation Relations Utama/Pengendali.
Has no affiliation with members of the Board of Commissioners, Directors, and Major/Controlling
Shareholders.
Nama M. Ivan Faizal
Name
Jabatan Aktuaris Perusahaan
Position Company Actuary
Kewarganegaraan Indonesia
Citizenship
Usia 45
Age
Domisili Bekasi
Domicile
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
Page 310
Tata Kelola Perusahaan
310 Good Corporate Governance
Pendidikan dan • S1 - Universitas Indonesia (Teknik Industri) • Bachelor Degree - Universitas Indonesia
Pelatihan (Industrial Engineering)
Education and Training • S2 - Universitas Indonesia (Manajemen Aktuaria) • Master’s Degree - Universitas Indonesia
(Actuarial Management)
Riwayat Pekerjaan dan • Company Actuary (2023-sekarang) • Company Actuary (2023-present)
Rangkap Jabatan • Actuary Department Head (2020-2023) • Actuary Department Head (2020-2023)
Work History and • Sr. Underwriter (2020) • Sr. Underwriter (2020)
Concurrent Position • Underwriter (2017-2019) • Underwriter (2017-2019)
• Risk Analyst (2014-2017) • Risk Analyst (2014-2017)
• Portfolio Analyst (2013-2014) • Portfolio Analyst (2013-2014)
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris, Direksi, dan Pemegang Saham
Affiliation Relations Utama/Pengendali.
Has no affiliation with members of the Board of Commissioners, Directors, and Major/Controlling
Shareholders.
Pernyataan Independensi Komite Investasi
Statement of Investment Committee’s Independence
Komite Investasi bertanggung jawab langsung kepada The Investment Committee reports directly to the Board of
Direksi. Dalam melaksanakan fungsinya, seluruh anggota Directors. In performing its functions, all members of the
Komite Investasi bersifat independen serta wajib mematuhi Investment Committee are independent, compliant, and
dan memenuhi ketentuan hukum serta regulasi yang must adhere to the applicable laws and regulations.
berlaku.
Program Peningkatan Kompetensi Komite Investasi
Investment Committee’s Competency Enhancement Program
Komite Investasi telah mengikuti program peningkatan Investment Committee members enhanced their
kompetensi sepanjang tahun 2025, antara lain: competencies in 2025 by participating in the following
competency enhancement programs:
Nama Jabatan Tanggal Tempat Subjek Penyelenggara
Name Position Date Place Subject Organizer
Edwar Investment 21 Maret 2025 Daring Tishare 020 - Sosialisasi Pelindungan Tugu Institute
& Treasury 21 March 2025 Online Data Pribadi dan Penyusunan RoPA X ERM & HSSE
Group Head Tishare 020 - Socialization of Personal Group
Data Protection and Preparation of RoPA
5 Juni 2025 Daring Implementasi Audit Investigasi dan Audit Widya Dharma
5 June 2025 Online Forensik Berbasis POJK 12 Tahun 2024 Artha
(dengan Studi Kasus)
Implementation of Investigative Audit
and Forensic Audit Based on POJK No.
12 of 2024 (Case Study Included)
10-11 Juni 2025 Jakarta Tilearn 088 - Managing Crisis with Tugu Institute X
10-11 June 2025 Composed and Strategic Communication Markplus Institute
16-17 Juni 2025 Daring Tishare 028 - Strategi & Peran Nyata Tugu Institute X
16-17 June 2025 Online Pekerja dalam Implementasi APU PPT & Grajosa
PPPSPM
Tishare 028 - Strategy and Active Role
of Employees in Implementing APU, PPT
& PPPSPM
18 Juni-1 Juli 2025 Daring Leadership Training - Creating A High Linkedin Learning
18 June-1 July 2025 Online Performance Culture
11 Agustus 2025 Jakarta Tilearn 094 - Kick Off: Intermediate Tugu Institute X
11 August 2025 Service Training Program 2025 Markplus Institute
& Rangkaian Service Excellence
Intermediate Level
Tilearn 094 - Kick-Off: Intermediate
Service Training Program 2025 &
Service Excellence Intermediate Series
21 Agustus 2025 Hybrid Tilearn 096 - Privacy and Data Protection Tugu Institute
21 August 2025 Legal Framework & Implementation in X ERM & HSSE
Insurance Industry Group
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
Page 311
Tata Kelola Perusahaan
Good Corporate Governance 311
Nama Jabatan Tanggal Tempat Subjek Penyelenggara
Name Position Date Place Subject Organizer
4 September 2025 Jakarta Tishare 024 - Literasi Legal Advisory: Tugu Institute
4 September 2025 Advance Legal Comprehension Seminar X Legal &
Tishare 024 - Legal Advisory Literacy: Compliance Group
Advanced Legal Comprehension
Seminar
18 September 2025 Jakarta Service Training Program 2025: Shaping Tugu Institute X
18 September 2025 (Batch 26) Markplus Institute
2 Oktober 2025 Hybrid Tilearn 100 - Peningkatan Pemahaman Tugu Institute
2 October 2025 & Pelaporan Gratifikasi X Legal &
Tilearn 100 – Enhancing Understanding Compliance Group
and Reporting of Gratification
11-25 Oktober 2025 Jakarta Pelatihan & Sertifikasi Wakil Manajer BNSP
11-25 October 2025 Investasi
Investment Manager Representative
Training & Certification
27 Oktober 2025 Jakarta Tilearn 101 - Implementasi PSAK 117: Tugu Institute X
27 October 2025 Kontrak Asuransi Tim Implementasi
Tilearn 101 - Implementation of PSAK PSAK 117
117: Insurance Contracts
17 November 2025 Jakarta Tilearn 102 - Integrity in Action: Tugu Institute
17 November 2025 Strengthening Governance & Managing
Procurement Risks
26 November 2025 Jakarta Tishare 027 - Sharing Session: Success Tugu Institute
26 November 2025 Story Implementasi Service Excellence
Tishare 027 – Sharing Session:
Success Story of Service Excellence
Implementation
4 Desember 2025 Daring Tilearn 104 - Leading Continuous Tugu Institute X
4 December 2025 Online Improvement Strategy Markplus Institute
Kristy SVP Strategic 21 Februari 2025 Jakarta Workshop Sertifikasi Manajemen Risiko AAMAI
Damayanti Management 21 February 2025 (AMRP)
& Corporate Risk Management Certification
Development Workshop (AMRP)
21-24 Mei 2025 Bali Reimagining the Future of Insurance Dewan Asuransi
21-24 May 2025 Innovation for Sustainable Future Indonesia
Indonesian
Insurance Council
16-17 Juni 2025 Daring Tishare 028 - Strategi & Peran Nyata Tugu Institute X
16-17 June 2025 Online Pekerja dalam Implementasi APU PPT & Grajosa
PPPSPM
Tishare 028 - Strategy and Active Role
of Employees in Implementing APU, PPT
& PPPSPM
2-15 Juli 2025 Daring Leadership Training - Creating a High LinkedIn Learning
2-15 July 2025 Online Performance Culture
11 Agustus 2025 Jakarta Tilearn 094 - Kick Off: Intermediate Tugu Institute X
11 August 2025 Service Training Program 2025 Markplus Institute
& Rangkaian Service Excellence
Intermediate Level
Tilearn 094 - Kick-Off: Intermediate
Service Training Program 2025 &
Service Excellence Intermediate Series
15 Agustus 2025 Jakarta Tilearn 095 - Perdagangan Karbon Tugu Institute
15 August 2025 Indonesia X IDX Stock
Tilearn 095 - Indonesia Carbon Trading Exchange
18 September 2025 Jakarta Service Training Program 2025: Shaping Tugu Institute X
18 September 2025 (Batch 26) Markplus Institute
19 September 2025 Jakarta Tilearn 099 - Awareness ISO37001 – Tugu Institute
19 September 2025 SMAP X Aurora Bisnis
International
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
Page 312
Tata Kelola Perusahaan
312 Good Corporate Governance
Nama Jabatan Tanggal Tempat Subjek Penyelenggara
Name Position Date Place Subject Organizer
2 Oktober 2025 Daring Tilearn 100 - Peningkatan Pemahaman Tugu Institute
2 October 2025 Online & Pelaporan Gratifikasi X Legal &
Tilearn 100 – Enhancing Understanding Compliance Group
and Reporting of Gratification
27 Oktober 2025 Jakarta Tilearn 101 - Implementasi PSAK 117: Tugu Institute X
27 October 2025 Kontrak Asuransi Tim Implementasi
Tilearn 101 – Implementation of PSAK PSAK 117
117: Insurance Contracts
17 November 2025 Jakarta Tilearn 102 - Integrity In Action: Tugu Institute
17 November 2025 Strengthening Governance & Managing
Procurement Risks
26 November 2025 Jakarta Tishare 027 - Sharing Session: Success Tugu Institute
26 November 2025 Story Implementasi Service Excellence
Tishare 027 - Sharing Session: Success
Story Service Excellence Implementation
4 Desember 2025 Daring Tilearn 104 - Leading Continuous Tugu Institute X
4 December 2025 Online Improvement Strategy Markplus Institute
Aldy Rifianto Financial 5 Juni 2025 Daring Implementasi Audit Investigasi dan Audit Widya Dharma
Accounting 5 June 2025 Online Forensik Berbasis POJK 12 Tahun 2024 Artha
Group Head (Dengan Studi Kasus)
Implementation of Investigative Audit
and Forensic Audit Based on POJK No.
12 of 2024 (Case Study Included)
16 Juni 2025 Daring Tishare 028 - Strategi & Peran Nyata Tugu Institute X
16 June 2025 Online Pekerja dalam Implementasi APU, PPT Grajosa
& PPPSPM
Tishare 028 - Strategy and Active Role
of Employees in Implementing APU, PPT
& PPPSPM
18 Juni-1 Juli 2025 Daring Leadership Training - Creating A High Linkedin Learning
18 June-1 July 2025 Online Performance Culture
23 Juni 2025 Jakarta Tilearn 090 - Aspek Akuntansi dan Tugu Institute
23 June 2025 Aktuaria dalam Implementasi PSAK 117 X Actuary
Tilearn 090 - Accounting and Actuarial Department
Aspects in the Implementation of PSAK
117
11 Agustus 2025 Jakarta Tilearn 094 - Kick Off: Intermediate Tugu Institute X
11 August 2025 Service Training Program 2025 Markplus Institute
& Rangkaian Service Excellence
Intermediate Level
Tilearn 094 - Kick-Off: Intermediate
Service Training Program 2025 &
Service Excellence Intermediate Series
21 Agustus 2025 Hybrid Tilearn 096 - Privacy and Data Protection Tugu Institute
21 August 2025 Legal Framework & Implementation in X ERM & HSSE
Insurance Industry Group
4 September 2025 Jakarta Tishare 024 - Literasi Legal Advisory: Tugu Institute
4 September 2025 Advance Legal Comprehension Seminar X Legal &
Tishare 024 - Legal Advisory Literacy: Compliance Group
Advanced Legal Comprehension
Seminar
18 September 2025 Jakarta Service Training Program 2025: Shaping Tugu Institute X
18 September 2025 (Batch 26) Markplus Institute
2 Oktober 2025 Hybrid Tilearn 100 - Peningkatan Pemahaman Tugu Institute
2 October 2025 & Pelaporan Gratifikasi X Legal &
Tilearn 100 - Enhancing Understanding Compliance Group
and Reporting of Gratification
27 Oktober 2025 Jakarta Tilearn 101 - Implementasi PSAK 117: Tugu Institute X
27 October 2025 Kontrak Asuransi Tim Implementasi
Tilearn 101 - Implementation of PSAK PSAK 117
117: Insurance Contracts
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
Page 313
Tata Kelola Perusahaan
Good Corporate Governance 313
Nama Jabatan Tanggal Tempat Subjek Penyelenggara
Name Position Date Place Subject Organizer
14 November 2025 Jakarta Workshop PSAK117 & PPL OJK Sektor Iapi
14 November 2025 LKNB
Workshop PSAK117 & PPL OJK Sector
LKNB
17 November 2025 Jakarta Tilearn 102 - Integrity in Action: Tugu Institute
17 November 2025 Strengthening Governance & Managing
Procurement Risks
26 November 2025 Jakarta Tishare 027 - Sharing Session: Success Tugu Institute
26 November 2025 Story Implementasi Service Excellence
Tishare 027 - Sharing Session: Success
Story Service Excellence Implementation
3 Desember 2025 Jakarta Leadership Development Program PCU Pertamina
3 December 2025 Trailblazer Tahun 2025-2026
Leadership Development Program
Trailblazer 2025-2026
Ardi Arifianto Management 9 Mei 2025 Jakarta Design Rencana Business AAUI
Accounting 9 May 2025 Business Plan Design
Group Head
10-11 Juni 2025 Jakarta Tilearn 088 - Managing Crisis with Tugu Institute X
10-11 June 2025 Composed and Strategic Communication Markplus Institute
16-17 Juni 2025 Daring Tishare 028 - Strategi & Peran Nyata Tugu Institute X
16-17 June 2025 Online Pekerja dalam Implementasi APU PPT & Grajosa
PPPSPM
Tishare 028 - Strategy and Active Role
of Employees in Implementing APU, PPT
& PPPSPM
18 Juni-1 Juli 2025 Daring Leadership Training - Creating a High LinkedIn Learning
18 June-1 July 2025 Online Performance Culture
21 Agustus 2025 Hybrid Tilearn 096 - Privacy and Data Protection Tugu Institute
21 August 2025 Legal Framework & Implementation in X ERM & HSSE
Insurance Industry Group
27 Agustus 2025 Daring Tishare 023 - Release Workflow Memo Tugu Institute X IT
27 August 2025 Online melalui Tugu Document Management Group
System (T-DMS)
Tishare 023 - Memo Workflow
Release through the Tugu Document
Management System (T-DMS)
4 September 2025 Jakarta Tishare 024 - Literasi Legal Advisory: Tugu Institute
4 September 2025 Advance Legal Comprehension Seminar X Legal &
Tishare 024 - Legal Advisory Literacy: Compliance Group
Advanced Legal Comprehension
Seminar
18 September 2025 Jakarta Service Training Program 2025: Shaping Tugu Institute X
18 September 2025 (Batch 26) Markplus Institute
19 September 2025 Daring Tilearn 099 - Awareness ISO37001 – Tugu Institute
19 September 2025 Online SMAP X Aurora Bisnis
International
2 Oktober 2025 Hybrid Tilearn 100 - Peningkatan Pemahaman Tugu Institute
2 October 2025 & Pelaporan Gratifikasi X Legal &
Tilearn 100 - Enhancing Understanding Compliance Group
and Reporting of Gratification
27 Oktober 2025 Jakarta Tilearn 101 - Implementasi PSAK 117: Tugu Institute X
27 October 2025 Kontrak Asuransi Tim Implementasi
Tilearn 101 - Implementation of PSAK PSAK 117
117: Insurance Contracts
17 November 2025 Jakarta Tilearn 102 - Integrity in Action: Tugu Institute
17 November 2025 Strengthening Governance & Managing
Procurement Risks
26 November 2025 Jakarta Tishare 027 - Sharing Session: Success Tugu Institute
26 November 2025 Story Implementasi Service Excellence
Tishare 027 - Sharing Session: Success
Story Service Excellence Implementation
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
Page 314
Tata Kelola Perusahaan
314 Good Corporate Governance
Nama Jabatan Tanggal Tempat Subjek Penyelenggara
Name Position Date Place Subject Organizer
Muhamad Legal & 5 Juni 2025 Daring Implementasi Audit Investigasi dan Audit Widya Dharma
Baskoro Compliance 5 June 2025 Online Forensik Berbasis POJK 12 Tahun 2024 Artha
Group Head (dengan Studi Kasus)
Implementation of Investigative Audit
and Forensic Audit Based on POJK No.
12 of 2024 (Case Study Included)
16-17 Juni 2025 Daring Tishare 028 - Strategi & Peran Nyata Tugu Institute X
16-17 June 2025 Online Pekerja dalam Implementasi APU, PPT Grajosa
& PPPSPM
Tishare 028 - Strategy and Active Role
of Employees in Implementing APU, PPT
& PPPSPM
18 Juni-1 Juli 2025 Daring Leadership Training - Creating A High Linkedin Learning
18 June-1 July 2025 Online Performance Culture
11 Agustus 2025 Jakarta Tilearn 094 - Kick Off: Intermediate Tugu Institute X
11 August 2025 Service Training Program 2025 Markplus Institute
& Rangkaian Service Excellence
Intermediate Level
Tilearn 094 - Kick-Off: Intermediate
Service Training Program 2025 &
Service Excellence Intermediate Series
19 September 2025 Jakarta Tilearn 099 - Awareness ISO37001 – Tugu Institute
19 September 2025 SMAP X Aurora Bisnis
International
2 Oktober 2025 Hybrid Tilearn 100 - Peningkatan Pemahaman Tugu Institute
2 October 2025 & Pelaporan Gratifikasi X Legal &
Tilearn 100 – Enhancing Understanding Compliance Group
and Reporting of Gratification
28-30 Oktober 2025 Jakarta Sertifikasi Manajemen Risiko RMC LSP AAUI
28-30 October 2025 Risk Management Certification (RMC)
26 November 2025 Jakarta Tishare 027 - Sharing Session: Success Tugu Institute
26 November 2025 Story Implementasi Service Excellence
Tishare 027 - Sharing Session: Success
Story Service Excellence Implementation
Jonathan ERM & HSSE 25 April 2025 Jakarta Tilearn 086 - Internal Auditor ISO Tugu Institute
David Group Head 25 April 2025 27001:2022 Berdasarkan Standard ISO X Information
Nandana 19011:2018 Technology Group
Tilearn 086 - Internal Auditor
ISO 27001:2022 Based on ISO
19011:2018 Standard
10-11 Juni 2025 Jakarta Tilearn 088 - Managing Crisis with Tugu Institute X
10-11 June 2025 Composed and Strategic Communication Markplus Institute
16-17 Juni 2025 Daring Tishare 028 - Strategi & Peran Nyata Tugu Institute X
16-17 June 2025 Online Pekerja dalam Implementasi APU, PPT Grajosa
& PPPSPM
Tishare 028 - Strategy and Active Role
of Employees in Implementing APU, PPT
& PPPSPM
18 Juni-1 Juli 2025 Daring Leadership Training - Creating A High Linkedin Learning
18 June-1 July 2025 Online Performance Culture
21 Agustus 2025 Hybrid Tilearn 096 - Privacy and Data Protection Tugu Institute
21 August 2025 Legal Framework & Implementation in X ERM & HSSE
Insurance Industry Group
4 September 2025 Jakarta Tishare 024 - Literasi Legal Advisory: Tugu Institute
4 September 2025 Advance Legal Comprehension Seminar X Legal &
Tishare 024 – Legal Advisory Literacy: Compliance Group
Advanced Legal Comprehension
Seminar
18 September 2025 Jakarta Service Training Program 2025: Shaping Tugu Institute X
18 September 2025 (Batch 26) Markplus Institute
19 September 2025 Jakarta Tilearn 099 - Awareness ISO37001 – Tugu Institute
19 September 2025 SMAP X Aurora Bisnis
International
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
Page 315
Tata Kelola Perusahaan
Good Corporate Governance 315
Nama Jabatan Tanggal Tempat Subjek Penyelenggara
Name Position Date Place Subject Organizer
2 Oktober 2025 Hybrid Tilearn 100 - Peningkatan Pemahaman Tugu Institute
2 October 2025 & Pelaporan Gratifikasi X Legal &
Tilearn 100 - Enhancing Understanding Compliance Group
and Reporting of Gratification
27 Oktober 2025 Jakarta Tilearn 101 - Implementasi PSAK 117: Tugu Institute X
27 October 2025 Kontrak Asuransi Tim Implementasi
Tilearn 101 - Implementation of PSAK PSAK 117
117: Insurance Contracts
17 November 2025 Jakarta Tilearn 102 - Integrity in Action: Tugu Institute
17 November 2025 Strengthening Governance & Managing
Procurement Risks
26 November 2025 Jakarta Tishare 027 - Sharing Session: Success Tugu Institute
26 November 2025 Story Implementasi Service Excellence
Tishare 027 - Sharing Session: Success
Story Service Excellence Implementation
Arkan Tenaga Ahli 20 Januari 2025 Jakarta Asuransi Suretyship Tugu Institute X
Dewantara Perusahaan 20 January 2025 Suretyship Insurance Widya Dharma
Company Artha
Expert 23 Januari 2025 Jakarta Tugu Digital Transformation Workshop Tugu Institute
23 January 2025 2025-2028 X Research,
Development &
Transformation
Group
5 Februari 2025 Daring Tishare 019 - Sosialisasi Kebutuhan Tugu Institute
5 February 2025 Online Kompetensi Teknis Jabatan (KKTJ) &
Training Playbook Direktorat Teknik
Tishare 019 - Socialization of Technical
Competency Requirements for Positions
(KKTJ) & Training Playbook for the
Engineering Directorate
21 Maret 2025 Daring Tishare 020 - Sosialisasi Pelindungan Tugu Institute
21 March 2025 Online Data Pribadi dan Penyusunan ROPA X ERM & HSSE
Tishare 020 - Socialization of Personal Group
Data Protection and Preparation of ROPA
22-23 April 2025 Jakarta Tilearn 085 - Marine Hull: Understanding Tugu Institute
22-23 April 2025 Vessel & Insuring Them X Reinsurance
Group
16-17 Juni 2025 Daring Tishare 028 - Strategi & Peran Nyata Tugu Institute X
16-17 June 2025 Online Pekerja dalam Implementasi APU, PPT Grajosa
& PPPSPM
Tishare 028 - Strategy and Active Role
of Employees in Implementing APU, PPT
& PPPSPM
11 Agustus 2025 Jakarta Tilearn 094 - Kick Off: Intermediate Tugu Institute X
11 August 2025 Service Training Program 2025 Markplus Institute
& Rangkaian Service Excellence
Intermediate Level
Tilearn 094 - Kick-Off: Intermediate
Service Training Program 2025 &
Service Excellence Intermediate Series
21 Agustus 2025 Hybrid Tilearn 096 - Privacy and Data Protection Tugu Institute
21 August 2025 Legal Framework & Implementation in X ERM & HSSE
Insurance Industry Group
11 September 2025 Jakarta Service Training Program 2025: Leading - Tugu Institute X
11 September 2025 Frontliner (Batch 21) Markplus Institute
19 September 2025 Daring Tilearn 099 - Awareness ISO37001 – Tugu Institute
19 September 2025 Online SMAP X Aurora Bisnis
International
2 Oktober 2025 Hybrid Tilearn 100 - Peningkatan Pemahaman Tugu Institute
2 October 2025 & Pelaporan Gratifikasi X Legal &
Tilearn 100 - Enhancing Understanding Compliance Group
and Reporting of Gratification
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
Page 316
Tata Kelola Perusahaan
316 Good Corporate Governance
Nama Jabatan Tanggal Tempat Subjek Penyelenggara
Name Position Date Place Subject Organizer
17 November 2025 Jakarta Tilearn 102 - Integrity in Action: Tugu Institute
17 November 2025 Strengthening Governance & Managing
Procurement Risks
26 November 2025 Jakarta Tishare 027 - Sharing Session: Success Tugu Institute
26 November 2025 Story Implementasi Service Excellence
Tishare 027 - Sharing Session: Success
Story Service Excellence Implementation
M. Ivan Faizal Aktuaris 10-11 Juni 2025 Jakarta Tilearn 088 - Managing Crisis with Tugu Institute X
Perusahaan 10-11 June 2025 Composed and Strategic Communication Markplus Institute
Company 16-17 Juni 2025 Daring Tishare 028 - Strategi & Peran Nyata Tugu Institute X
Actuary Pekerja dalam Implementasi APU, PPT Grajosa
16-17 June 2025 Online
& PPPSPM
Tishare 028 - Strategy and Active Role
of Employees in Implementing APU, PPT
& PPPSPM
23 Juni 2025 Jakarta Tilearn 090 - Aspek Akuntansi dan Tugu Institute
23 June 2025 Aktuaria dalam Implementasi PSAK 117 X Actuary
Tilearn 090 - Accounting and Actuarial Department
Aspects in the Implementation of PSAK
117
2-15 Juli 2025 Daring Leadership Training - Creating A High Linkedin Learning
2-15 July 2025 Online Performance Culture
24-26 Juli 2025 Bangka The 8th Indonesian Actuaries Summit Persatuan Aktuaris
24-26 July 2025 Belitung Indonesia
Society of
Actuaries of
Indonesia
11 Agustus 2025 Jakarta Tilearn 094 - Kick Off: Intermediate Tugu Institute X
11 August 2025 Service Training Program 2025 Markplus Institute
& Rangkaian Service Excellence
Intermediate Level
Tilearn 094 - Kick-Off: Intermediate
Service Training Program 2025 &
Service Excellence Intermediate Series
4 September 2025 Jakarta Tishare 024 - Literasi Legal Advisory: Tugu Institute
4 September 2025 Advance Legal Comprehension Seminar X Legal &
Tishare 024 – Legal Advisory Literacy: Compliance Group
Advanced Legal Comprehension
Seminar
2 Oktober 2025 Hybrid Tilearn 100 - Peningkatan Pemahaman Tugu Institute
2 October 2025 & Pelaporan Gratifikasi X Legal &
Tilearn 100 - Enhancing Understanding Compliance Group
and Reporting of Gratification
3 Desember 2025 Jakarta Financial Strategy Behind Reinsurance Persatuan Aktuaris
3 December 2025 Indonesia
Society of
Actuaries of
Indonesia
4 Desember 2025 Daring Tilearn 104 - Leading Continuous Tugu Institute X
4 December 2025 Online Improvement Strategy Markplus Institute
24 Desember 2025 Jakarta Sertifikasi Manajemen Risiko (RMC) LSP AAUI
24 December 2025 Risk Management Certification (RMC)
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
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Tata Kelola Perusahaan
Good Corporate Governance 317
Tugas dan Tanggung Jawab
Duties and Responsibilities
Komite Investasi Tugu Insurance mengemban tugas, The Investment Committee of Tugu Insurance has the
tanggung jawab, dan memiliki wewenang sebagai berikut: following duties, responsibilities, and authorities:
1. Menetapkan sasaran investasi dan tingkat risiko yang 1. Set investment targets and acceptable levels of risk;
dapat diterima atau ditanggung;
2. Menetapkan batasan investasi, kebijakan investasi 2. Determine investment limits and policies in accordance
sesuai dengan aturan, ketentuan Pemerintah, dan with government regulations and prevailing laws;
Undang-Undang yang berlaku;
3. Bersama-sama dengan Kepala Grup Manajemen 3. Collaborate with the Investment & Financial Risk
Investasi & Treasury, menetapkan kebijakan alokasi Management Group Head to establish the investment
portofolio investasi yang diperkirakan akan dapat portfolio allocation policy, which is expected to achieve
memenuhi target hasil investasi yang telah ditetapkan; the predetermined investment return target;
4. Menetapkan syarat-syarat/kualifikasi yang harus 4. Set the criteria/qualifications that must be met when
dipenuhi dalam memilih tenaga ahli/manajer investasi selecting external investment experts/managers;
dari luar Perusahaan;
5. Menetapkan institusi tempat penitipan harta 5. Appoint the institution responsible for the safekeeping
(kustodian); of assets (custodian);
6. Mengawasi kegiatan Kepala Grup Manajemen Investasi 6. Oversee the activities of the Investment & Financial
& Treasury serta kegiatan Manajer Investasi yang Risk Management Group Head as well as external
berasal dari luar Perusahaan; Investment Managers;
7. Mengembangkan, mengkaji, dan menetapkan kebijakan 7. Develop, review, and establish annual policies and
dan strategi tahunan pengelolaan Asset Liability strategies for Asset Liability Management (ALMA);
Management (ALMA);
8. Melakukan tinjauan secara periodik terhadap posisi 8. Periodically review the liquidity position in the form of
likuiditas dalam bentuk aset likuid; liquid assets;
9. Menetapkan rambu-rambu/batasan dan petunjuk 9. Set boundaries and guidelines for the management and
pengelolaan serta pengendalian risiko yang berdampak control of risks that impact:
pada:
a. Risiko Likuiditas (Liquidity Management); a. Liquidity Risk (Liquidity Management);
b. Risiko Pasar seperti Risiko Suku Bunga (Interest b. Market Risk, such as Interest Rate Risk (Interest
Rate Management); dan Rate Management); and
c. Risiko Nilai Tukar (Currency Management). c. Exchange Rate Risk (Currency Management).
10. Menyampaikan informasi kepada Direksi mengenai 10. Provide the pBoard of Directors with information on any
setiap perkembangan ketentuan dan peraturan terkait developments in relevant regulations that affect ALMA's
yang mempengaruhi strategi dan kebijakan ALMA. strategy and policies.
Kebijakan dan Pelaksanaan Rapat
Meeting Policy and Implementation Policy
Komite Investasi wajib melakukan rapat berkala dengan The Committee is required to hold regular meetings under
ketentuan sebagai berikut: the following conditions:
1. Komite wajib melakukan rapat paling sedikit 3 (tiga) 1. The Committee must hold a meeting at least once every
bulan sekali; 3 (three) months;
2. Rapat Komite dipimpin oleh Ketua Komite. Dalam hal 2. Committee meetings are chaired by the Committee
Ketua Komite berhalangan hadir, Ketua Komite akan Chairman. If the Chairman is unable to attend, the
menunjuk salah satu Anggota Komite untuk bertugas Chairman will appoint one of the Committee Members
sebagai pimpinan rapat; to act as the meeting chair;
3. Pembahasan dalam rapat Komite dapat berupa rapat 3. Discussions in the Committee may take the form of
tatap muka atau penandatanganan sirkuler; meetings or circular resolutions;
4. Rapat dianggap sah dan berwenang mengambil 4. Meetings are considered valid and authorized to make
keputusan yang mengikat apabila telah memenuhi binding decisions if they meet the quorum for member
kuorum kehadiran anggota; attendance;
5. Rapat akan memenuhi kuorum apabila dihadiri oleh 2/3 5. A meeting will meet the quorum if attended by 2/3
(dua per tiga) Anggota Komite. Keputusan rapat akan (two-thirds) of the Committee Members. The meeting’s
sah apabila disetujui oleh 2/3 (dua per tiga) Anggota decision will be valid if approved by 2/3 (two-thirds) of
Komite yang hadir; the Committee Members present;
6. Keputusan dapat diambil dengan suara bulat dari 6. Decisions may be made by unanimous vote of the
Anggota Komite yang hadir atau berdasarkan suara Committee Members present or by majority vote (>50%)
mayoritas (>50%) dari Anggota Komite yang hadir; of the Committee Members present;
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
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Tata Kelola Perusahaan
318 Good Corporate Governance
7. Dalam hal jumlah suara yang setuju sama dengan 7. In the event of a tie vote, the decision of the meeting
jumlah suara yang tidak setuju, maka keputusan rapat shall be submitted to the meeting chairman;
diserahkan kepada pimpinan rapat;
8. Dalam pelaksanaan rapat Komite, selain dihadiri oleh 8. In conducting the Committee meeting, in addition to
Anggota Komite, rapat dapat mengundang pihak-pihak being attended by Committee Members, the meeting
(invitee) yang dianggap terkait sesuai dengan agenda may invite relevant parties (invitees) according to the
yang dibahas; agenda being discussed;
9. Setiap perbedaan pendapat (dissenting opinion) dalam 9. Any dissenting opinions in the meeting must be clearly
rapat harus secara jelas dinyatakan dalam Risalah stated in the minutes of the meeting along with the
Rapat beserta alasannya; dan reasons; and
10. Anggota Komite yang hadir maupun yang tidak hadir 10. Both present and absent Committee Members are
dalam rapat berhak menerima salinan risalah rapat entitled to receive a copy of the meeting minutes.
Komite.
Selama tahun 2025, Komite Investasi telah During 2025, the Investment Committee held 4 (four)
menyelenggarakan 4 (empat) kali rapat dengan rincian meetings with the following attendance details:
kehadiran sebagai berikut:
Tidak Hadir dengan
Nama Jumlah Rapat Jumlah Kehadiran Kehadiran dalam % Surat Kuasa
Name Total Meetings Total Attendance Attendance in % Absence with Power
of Attorney
Edi Yoga Prasetyo 4 4 100% -
Edwar 4 4 100% -
Fitri Azwar 3 3 100% -
Fadlil Iswahyudi 3 3 100% -
Kristy Damayanti 4 4 100% -
Aldy Rifianto 1 1 100% -
Ardi Arifianto 3 3 100% -
Muhamad Baskoro 4 0 0% -
Jonathan David Nandana 4 3 75% -
Arkan Dewantara 4 4 100% -
M. Ivan Faizal 4 3 75% -
Laporan Pelaksanaan Tugas Komite Investasi
Investment Committee Duties Implementation Report
Berikut adalah laporan pelaksanaan tugas Komite Investasi The following is a report on the implementation of the
di tahun 2025: Investment Committee’s duties in 2025:
1. Melakukan 4 (empat) kali rapat Komite Investasi 1. Conduct 4 (four) Investment Committee meetings
sepanjang tahun 2024; throughout 2024;
2. Melakukan monitoring terhadap Asset & Liability 2. Monitor Asset & Liability Management (ALMA);
Management (ALMA);
3. Melakukan revitalisasi Pedoman Kebijakan dan Strategi 3. Revitalize the 2025 Investment Policy and Strategy
Investasi 2025; Guidelines;
4. Memastikan proyeksi likuiditas tetap terjaga; dan 4. Ensure liquidity projections are maintained; and
5. Mengoptimalkan alokasi investasi perusahaan dengan 5. Optimize the company’s investment allocation by
memilih instrumen investasi yang memberikan tingkat selecting investment instruments that provide higher
yield lebih tinggi dengan tetap memperhatikan tingkat yields while still considering the established risk level.
risiko yang telah ditetapkan.
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
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Tata Kelola Perusahaan
Good Corporate Governance 319
1
5.B
Komite Manajemen Risiko
Risk Management Committee
Tugu Insurance telah membentuk Komite Manajemen Risiko Tugu Insurance has established the Risk Management
dengan tujuan untuk membantu Direksi dalam memantau Committee to support the Board of Directors in monitoring
implementasi Manajemen Risiko, mengantisipasi potensi the implementation of Risk Management, anticipating
risiko yang mungkin terjadi seiring dengan pertumbuhan potential risks that may arise in line with Tugu Insurance’s
bisnis Tugu Insurance, memantau perkembangan eksposur business growth, monitoring the development of risk
risiko, serta meninjau pelaksanaan dan pembaruan exposure, and reviewing the ongoing implementation and
kebijakan, proses, dan prosedur Manajemen Risiko yang updates of Risk Management policies, processes, and
berkelanjutan. procedures.
Dasar hukum atas terbentuknya Komite Manajemen Risiko Legal basis of established the Risk Management Commitee
antara lain: as follows:
1. Undang-Undang No. 40 Tahun 2007 tentang Perseroan 1. Law No. 40 of 2007 on Limited Liability Companies,
Terbatas sebagaimana diubah sebagian oleh Undang- as partially amended by Law No. 11 of 2020 on Job
Undang No. 11 Tahun 2020 tentang Cipta Kerja; Creation;
2. Peraturan Otoritas Jasa Keuangan No. 44/ 2. Financial Services Authority Regulation No. 44/
POJK.05/2020 tentang Penerapan Manajemen Risiko POJK.05/2020 on the Implementation of Risk
bagi Lembaga Jasa Keuangan Non-Bank; Management for Non-Bank Financial Services
Institutions;
3. Peraturan OJK No. 28 Tahun 2025 tanggal 10 November 3. Financial Services Authority Regulation (OJK) No. 28
2025 tentang Penerapan Manajemen Risiko bagi of 2025, dated 10 November 2025, concerning the
Perusahaan Perasuransian, Lembaga Penjamin, dan Implementation of Risk Management for Insurance
Dana Pensiun (Efektif berlaku tanggal 1 Januari 2026); Companies, Guarantee Institutions, and Pension Funds
(effective as of 1 January 2026);
4. Peraturan OJK No. 12 Tahun 2023 tanggal 28 4. Financial Services Authority Regulation (OJK) No. 12
Desember 2016 tentang Penyelenggaraan Usaha of 2023, originally issued on 28 December 2016,
Perusahaan Perasuransian; concerning the Organization and Operation of Insurance
Companies;
5. Peraturan OJK No. 4 Tahun 2023 tanggal 28 Desember 5. Financial Services Authority Regulation (OJK) No. 4
2016 tentang Penerapan Tata Kelola bagi Perusahaan of 2023, originally issued on 28 December 2016,
Perasuransian; concerning the Implementation of Good Corporate
Governance for Insurance Companies;
6. Surat Edaran OJK No. 8/SEOJK.05/2021 tanggal 6. Financial Services Authority Circular Letter No. 8/
5 Februari 2021 tentang Penerapan Manajemen SEOJK.05/2021, dated 5 February 2021, regarding
Risiko untuk Perusahaan Asuransi, Asuransi Syariah, the Implementation of Risk Management for Insurance,
Reasuransi, dan Reasuransi Syariah; Sharia Insurance, Reinsurance, and Sharia Reinsurance
Companies;
7. Peraturan Menteri Badan Usaha Milik Negara No. PER- 7. Regulation of the Minister of State-Owned Enterprises
2/MBU/03/2023 Tahun 2023 tentang Pedoman Tata No. PER-2/MBU/03/2023 of 2023, concerning
Kelola dan Kegiatan Korporasi Signifikan Badan Usaha Guidelines on Corporate Governance and Significant
Milik Negara; dan Corporate Actions of State-Owned Enterprises; and
8. Surat Keputusan Direksi No. 004/SKD/05/LCO- 8. Board of Directors Decree No. 004/SKD/05/LCO-
ATPI/V/2025 tanggal 14 Mei 2025 tentang Perubahan ATPI/V/2025, dated 14 May 2025, concerning
Susunan dan Tugas Komite Manajemen Risiko PT Amendments to the Composition and Responsibilities
Asuransi Tugu Pratama Indonesia Tbk, beserta Term of of the Risk Management Committee of PT Asuransi
Reference Komite Manajemen Risiko PT Asuransi Tugu Tugu Pratama Indonesia Tbk, including the Committee’s
Pratama Indonesia Tbk. Terms of Reference.
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
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Tata Kelola Perusahaan
320 Good Corporate Governance
Susunan Keanggotaan, Dasar Pengangkatan, dan Masa Jabatan
Membership Composition, Basis of Appointment, and Term of Office
Susunan keanggotaan Komite Manajemen Risiko Tugu The Tugu Insurance Risk Management Committee
Insurance terdiri dari mayoritas anggota Direksi, yang salah comprises the majority of the Board of Directors members,
satunya merupakan anggota Direksi yang membawahi one of whom is a member of the Board of Directors in
fungsi Manajemen Risiko, serta beberapa Pejabat charge of the Risk Management function, and several
Eksekutif Perusahaan (satu tingkat di bawah Direksi) yang Executive Officers of the Company (one level below the
berhubungan dengan pengelolaan risiko dan pengendalian Board of Directors) who are involved in the Company’s risk
internal Perusahaan. Anggota komite terdiri dari Anggota management and internal control. Committee members
Tetap dengan hak suara dan Anggota Tidak Tetap tanpa hak consist of Permanent Members with voting rights and
suara dalam pengambilan keputusan. Non-Permanent Members without voting rights in decision-
making.
Komite Manajemen Risiko dibentuk berdasarkan Surat The Risk Management Committee was formed based on the
Keputusan Direksi No. 24/SKD/05/ERL-ATPI/XII/2022 Decree of the Board of Directors No. 24/SKD/05/ERL-ATPI/
tanggal 5 Desember 2022 tentang Perubahan Komite XII/2022 dated 5 December 2022 concerning Changes in
Manajemen Risiko PT Asuransi Tugu Pratama Indonesia the Formation of the Risk Management Committee of
Tbk, yang diubah terakhir kali dengan Surat Keputusan PT Asuransi Tugu Pratama Indonesia Tbk, as last amended
Direksi No. 004/SKD/05/LCO-ATPI/V/2025 tanggal 14 by the Board of Directors’ Decree No. 004/SKD/05/LCO-
Mei 2025 tentang Perubahan Komite Manajemen Risiko PT ATPI/V/2025 dated 14 May 2025 concerning Changes
Asuransi Tugu Pratama Indonesia Tbk. Adapun komposisi to the Risk Management Committee of PT Asuransi Tugu
keanggotaan Komite Manajemen Risiko per 31 Desember Pratama Indonesia Tbk. The composition of the Risk
2025, antara lain: Management Committee membership as of 31 December
2025 is as follows:
Posisi Nama Jabatan Periode Masa Jabatan
Position Name Position Term of Office
Ketua Edi Yoga Prasetyo Direktur Kepatuhan & Manajemen Risiko 3 (tiga) tahun dan dapat
Chairman Director of Compliance & Risk Management diangkat kembali dengan
tidak mengurangi hak Direksi
Wakil Fitri Azwar Direktur Keuangan & Layanan Korporat
untuk mengubah susunan
Vice Finance & Corporate Services Director Komite Manajemen Risiko
Sekretaris Jonathan David Nandana ERM & HSSE Group Head sewaktu-waktu.
Secretary
Three (3) years and may be
Anggota Fadlil Iswahyudi Direktur Teknik
reappointed without limiting
Member Technical Director the Board of Directors’ right
Ery Widiatmoko Direktur Pemasaran Asuransi to change the composition
Insurance Marketing Director of the Risk Management
Committee at any time.
Kristy Damayanti SVP Strategic Management & Corporate
Development
Edwar Investment & Treasury Group Head
Resti Setia Utari Internal Audit Group Head
Muhamad Baskoro Legal & Compliance Group Head
Anggota Tidak Tetap Pejabat yang terkait dengan topik yang dibahas dan/atau direkomendasikan dalam Komite Manajemen
Non-Permanent Risiko, kecuali pengusul untuk transaksi atau hal-hal yang menyimpang dari prosedur normal.
Member Officials related to the topics discussed and/or recommended in the Risk Management Committee, except
for proposers of transactions or matters that deviate from normal procedures.
Profil Komite Manajemen Risiko per 31 Desember 2025
Profile of Risk Management Committee as of 31 December 2025
Untuk Profil Direktur Kepatuhan & Manajemen Risiko, The profiles of the Director of Compliance & Risk
Direktur Keuangan & Layanan Korporat, Direktur Teknik, Management, Finance & Corporate Services Director,
dan Direktur Pemasaran Asuransi dapat dilihat pada profil Technical Director, and Insurance Marketing Director can be
Direksi. found in the Board of Directors’ profile section.
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
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Tata Kelola Perusahaan
Good Corporate Governance 321
Nama Jonathan David Nandana
Name
Jabatan ERM & HSSE Group Head
Position
Untuk profil Bapak Jonathan David Nandana dapat dilihat pada profil anggota Komite Investasi dalam Laporan Tahunan ini.
The profile of Mr. Jonathan David Nandana can be found in the Investment Committee members’ profile section of this Annual
Report.
Nama Kristy Damayanti
Name
Jabatan SVP Strategic Management & Corporate Development
Position
Untuk profil Ibu Kristy Damayanti dapat dilihat pada profil anggota Komite Investasi dalam Laporan Tahunan ini.
The profile of Mrs. Kristy Damayanti can be found in the Investment Committee members’ profile section of this Annual Report.
Nama Edwar
Name
Jabatan Investment & Treasury Group Head
Position
Untuk profil Bapak Edwar dapat dilihat pada profil anggota Komite Investasi dalam Laporan Tahunan ini.
The profile of Mr. Edwar can be found in the Investment Committee members’ profile section of this Annual Report.
Nama Resti Setia Utari
Name
Jabatan Internal Audit Group Head
Position
Untuk profil Ibu Resti Setia Utami dapat dilihat pada profil Internal Audit Group Head dalam Laporan Tahunan ini.
The profile of Mrs. Resti Setia Utami can be found in the Internal Audit Group Head profile section of this Annual Report.
Nama Muhamad Baskoro
Name
Jabatan Legal & Compliance Group Head
Position
Untuk profil Bapak Muhamad Baskoro dapat dilihat pada profil anggota Komite Investasi dalam Laporan Tahunan ini.
The profile of Mr. Muhamad Baskoro can be found in the Investment Committee members’ profile section of this Annual Report.
Pernyataan Independensi Komite Manajemen Risiko
Risk Management Committee Statement of Independence
Semua anggota Komite Manajemen Risiko dalam All members of the Risk Management Committee, in
menjalankan fungsinya patuh dan wajib memenuhi performing their functions, must comply with prevailing laws
ketentuan hukum serta regulasi yang berlaku terkait dengan and regulations related to the establishment of the Risk
pembentukan Komite Manajemen Risiko perusahaan Management Committee for insurance companies. The Risk
asuransi. Komite Manajemen Risiko memiliki pedoman Management Committee has guidelines for carrying out its
dalam melaksanakan tugasnya yang dituangkan dalam Term duties, as outlined in the Terms of Reference (ToR) of the
of Reference (ToR) Komite Manajemen Risiko PT Asuransi Risk Management Committee of PT Asuransi Tugu Pratama
Tugu Pratama Indonesia Tbk. yang berlaku. Indonesia Tbk.
Program Peningkatan Kompetensi Komite Manajemen Risiko
Risk Management Committee’s Competency Enhancement Program
Komite Manajemen Risiko telah mengikuti program Members of the Risk Management Committee enhanced
peningkatan kompetensi sepanjang tahun 2025, antara their competencies throughout 2025 by participating in the
lain: following competency enhancement programs:
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
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Tata Kelola Perusahaan
322 Good Corporate Governance
Nama Jabatan Tanggal Tempat Subjek Penyelenggara
Name Position Date Place Subject Organizer
Edi Yoga Direktur Kepatuhan Informasi peningkatan kompetensi/pelatihan Bapak Edi Yoga Prasetyo dapat dilihat pada
Prasetyo & Manajemen Risiko informasi peningkatan kompetensi/pelatihan anggota Direksi pada bab tata kelola ini.
Director of Information on Mr. Edi Yoga Prasetyo’s competency development/training can be found
Compliance & Risk in the competency development/training section for Board of Directors members in this
Management governance chapter.
Fitri Azwar Direktur Keuangan & Informasi peningkatan kompetensi/pelatihan Ibu Fitri Azwar dapat dilihat pada informasi
Layanan Korporat peningkatan kompetensi/pelatihan anggota Direksi pada bab tata kelola ini.
Finance & Corporate Information on Mrs. Fitri Azwar’s competency development/training can be found in
Services Director the competency development/training section for Board of Directors members in this
governance chapter.
Jonathan David ERM & HSSE Group Informasi pelatihan dan peningkatan kompetensi Bapak Jonathan David Nandana dapat
Nandana Head dilihat pada pelatihan dan peningkatan kompetensi anggota Komite Investasi dalam
Laporan Tahunan ini.
Information on Mr. Jonathan David Nandana competency development/training can
be found in the competency development/training section for Investment Committee
members in this governance chapter.
Fadlil Iswahyudi Direktur Teknik Informasi peningkatan kompetensi/pelatihan Bapak Fadlil Iswahyudi dapat dilihat pada
Technical Director informasi peningkatan kompetensi/pelatihan anggota Direksi pada bab tata kelola ini.
Information on Mr. Fadlil Iswahyudi’s competency development/training can be found in
the competency development/training section for Board of Directors members in this
governance chapter.
Ery Widiatmoko Direktur Pemasaran Informasi peningkatan kompetensi/pelatihan Bapak Ery Widiatmoko dapat dilihat pada
Asuransi informasi peningkatan kompetensi/pelatihan anggota Direksi pada bab tata kelola ini.
Insurance Marketing Information on Mr. Ery Widiatmoko’s competency development/training can be found in
Director the competency development/training section for Board of Directors members in this
governance chapter.
Kristy SVP Strategic Informasi peningkatan kompetensi/pelatihan Ibu Kristy Damayanti dapat dilihat pada
Damayanti Management informasi peningkatan kompetensi/pelatihan anggota Komite Investasi pada bab tata
& Corporate kelola ini.
Development Information on Mrs. Kristy Damayanti’s competency development/training can be found in
the competency development/training section for Investment Committee members in this
governance chapter.
Edwar Investment & Informasi peningkatan kompetensi/pelatihan Bapak Edwar dapat dilihat pada informasi
Treasury Group Head peningkatan kompetensi/pelatihan anggota Komite Investasi pada bab tata kelola ini.
Information on Mr. Edwar’s competency development/training can be found in the
competency development/training section for Investment Committee members in this
governance chapter.
Resti Setia Internal Audit Group Informasi pelatihan dan peningkatan kompetensi Ibu Resti Setia Utari dapat dilihat pada
Utari Head pelatihan dan peningkatan kompetensi Internal Audit pada bab tata kelola ini.
Information on Mrs. Resti Setia Utari competency development/training can be found
in the competency development/training section for Internal Audit in this governance
chapter.
Muhamad Legal & Compliance Informasi pelatihan dan peningkatan kompetensi Bapak Muhamad Baskoro dapat dilihat
Baskoro Group Head pada pelatihan dan peningkatan kompetensi anggota Komite Investasi pada bab tata
kelola ini.
Information on Mr. Muhamad Baskoro competency development/training can be found in
the competency development/training section for Investment Committee members in this
governance chapter.
Tugas dan Tanggung Jawab Komite Manajemen Risiko
Duties and Responsibilities of Tugu Insurance’s Risk Management Committee
Tugu Insurance mengemban tugas dan tanggung jawab The Risk Management Committee of Tugu Insurance has
sebagai berikut: the following duties and responsibilities:
1. Melakukan evaluasi dan memberikan rekomendasi 1. Evaluate and provide recommendations to the President
kepada Direktur Utama terkait Manajemen Risiko; Director regarding Risk Management;
2. Penyusunan kebijakan, strategi, dan pedoman 2. Formulate policies, strategies, and guidelines for
penerapan Manajemen Risiko serta perubahannya; the implementation of Risk Management and its
amendments;
3. Penyusunan tingkat Risiko yang akan diambil (risk 3. Establish the level of risk appetite and risk tolerance,
appetite) dan toleransi risiko (risk tolerance), kerangka the Risk Management framework, and contingency
Manajemen Risiko serta rencana kontingensi untuk plans to anticipate unusual conditions;
mengantisipasi terjadinya kondisi tidak normal;
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4. Perbaikan atau penyesuaian pelaksanaan Manajemen 4. Make improvements or adjustments to the
Risiko berdasarkan hasil evaluasi pelaksanaan implementation of Risk Management based on
Manajemen Risiko antara lain menyempurnakan proses evaluations of its execution, including refining the Risk
Manajemen Risiko secara berkala maupun bersifat Management process periodically or incidentally due
insidentil sebagai akibat dari suatu perubahan kondisi to changes in the Company’s external and internal
eksternal dan internal Perusahaan yang memengaruhi conditions, which may affect funding adequacy, the
kecukupan pendanaan, profil Risiko Perusahaan, Company’s Risk profile, and the effectiveness of Risk
dan tidak efektifnya penerapan Manajemen Risiko Management based on evaluation outcomes; and
berdasarkan hasil evaluasi; dan
5. Penetapan hal-hal yang terkait dengan keputusan bisnis 5. Determine matters concerning business decisions that
yang menyimpang dari prosedur normal. deviate from normal procedures.
Komite Manajemen Risiko memiliki wewenang untuk: The Risk Management Committee has the authority to:
1. Mengambil keputusan berkaitan dengan pengelolaan 1. Make decisions related to managing the Company’s
Risiko Perusahaan berdasarkan Sistem Tata Kerja yang Risks based on the applicable Work System;
berlaku;
2. Memberikan rekomendasi kepada Direktur Utama atas 2. Provide recommendations to the President Director on
permasalahan yang membutuhkan Persetujuan Direksi matters requiring the approval of the Board of Directors
dan/atau Dewan Komisaris; dan and/or the Board of Commissioners; and
3. Mendapatkan masukan dan atau saran dari pihak luar 3. Obtain input and/or suggestions from external parties
Perusahaan yang berkaitan dengan tugasnya. related to their duties.
Kebijakan dan Pelaksanaan Rapat
Meeting Policy and Implementation Policy
Komite Manajemen Risiko wajib melakukan rapat berkala The Risk Management Committee must conduct regular
dengan ketentuan sebagai berikut: meetings with the following stipulations:
1. Komite wajib melakukan rapat Komite dilaksanakan 1. The Committee is required to hold Committee meetings
secara triwulan dalam 1 (satu) tahun; quarterly within 1 (one) year;
2. Rapat Komite dipimpin oleh Ketua Komite. Dalam hal 2. The meetings are led by the Committee Chairman. In
Ketua Komite berhalangan hadir, maka Ketua Komite the event the Committee Chairman is unable to attend,
akan menunjuk Wakil Ketua Komite untuk bertugas the Committee Chairman will appoint the Deputy
sebagai pimpinan rapat; Chairman of the Committee to act as the meeting
chairman;
3. Pembahasan dalam Komite Manajemen Risiko dapat 3. Discussions in the Risk Management Committee can be
berupa rapat ataupun penandatanganan sirkuler; held through a meeting or circular signing;
4. Tema pembahasan pada Rapat Komite Manajemen 4. The discussion theme at the Risk Management
Risiko merujuk pada cakupan pembahasan dalam Rapat Committee Meeting refers to the scope of discussion
Komite Manajemen Risiko; outlined in the meeting’s agenda;
5. Rapat dianggap sah dan berwenang mengambil 5. Meetings are considered valid and have the authority
keputusan yang mengikat apabila telah memenuhi to make binding decisions if the quorum of member
kuorum kehadiran anggota; attendance is met;
6. Rapat akan memenuhi kuorum apabila dihadiri oleh 2/3 6. Meetings will have a quorum if attended by 2/3 (two-
(dua per tiga) anggota Komite. Keputusan rapat akan thirds) of the Committee members. The meeting’s
sah apabila disetujui oleh 2/3 (dua per tiga) anggota decision will be valid if approved by 2/3 (two-thirds) of
Komite yang hadir; the members present at the meeting;
7. Keputusan dapat diambil dengan suara bulat dari 7. Decisions can be made by unanimous vote from the
Anggota tetap Komite yang hadir atau berdasarkan permanent members of the Committee present, or
suara mayoritas (>50%) dari Anggota tetap Komite yang based on a majority vote (>50%) from the permanent
hadir; members present;
8. Sekretaris Komite melakukan persiapan rapat, 8. The Committee Secretary prepares the meeting,
menentukan agenda rapat, dan mereviu kesesuaian determines the meeting agenda, and reviews the
materi yang akan disampaikan dalam rapat; suitability of the material to be presented at the
meeting;
9. Dalam hal jumlah suara yang setuju sama dengan 9. In the event the number of votes in favor is equal to the
jumlah suara yang tidak setuju, maka keputusan rapat number of votes against, the decision of the meeting
diserahkan kepada pimpinan rapat; shall be referred to the Chairman of the Meeting;
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Tata Kelola Perusahaan
324 Good Corporate Governance
10. Dalam pelaksanaan rapat Komite, selain dihadiri oleh 10. In the execution of Committee meetings, apart from
Anggota Komite, Sekretaris Komite dapat mengundang being attended by Committee Members, the Committee
pihak-pihak (invitee) yang dianggap terkait sesuai Secretary may invite parties (invitees) deemed relevant
dengan agenda yang dibahas; according to the agenda discussed;
11. Status tindak lanjut rapat sebelumnya disampaikan 11. The follow-up status from the previous meeting is
pada setiap awal Rapat Komite Manajemen Risiko; presented at the beginning of each Risk Management
Committee meeting;
12. Setiap perbedaan pendapat (dissenting opinion) dalam 12. Any dissenting opinion in the meeting must be clearly
rapat harus secara jelas dinyatakan dalam Risalah stated in the Minutes of the Meeting, along with the
Rapat beserta alasannya; reasons;
13. Risalah rapat dibuat oleh Sekretaris Komite dan wajib 13. The Minutes of the Meeting are drafted by the
ditandatangani oleh pimpinan rapat; Committee Secretary and must be signed by the
Chairman of the meeting;
14. Anggota Komite yang hadir maupun yang tidak hadir 14. Committee members, whether present or not, are
dalam rapat Komite berhak menerima salinan risalah entitled to receive a copy of the Minutes of the
rapat Komite. Committee meeting.
Selama tahun 2025, Komite Manajemen Risiko telah During 2025, the Risk Management Committee held 4 (four)
menyelenggarakan 4 (empat) kali rapat dengan rincian meetings with the following attendance details:
kehadiran sebagai berikut:
Tidak Hadir dengan
Jumlah
Nama Jumlah Rapat Kehadiran dalam % Surat Kuasa
Kehadiran
Name Total Meetings Attendance in % Absence with
Total Attendance
Power of Attorney
Edi Yoga Prasetyo 4 4 100% -
Fitri Azwar 3 3 100% -
Ery Widiatmoko 4 2 50% -
Fadlil Iswahyudi 3 2 67% -
Kristy Damayanti 4 4 100% -
Jonathan David Nandana 4 4 100% -
Edwar 4 4 100% -
Resti Setia Utari 4 4 100% -
Muhamad Baskoro 4 3 75% -
Laporan Pelaksanaan Tugas Komite Manajemen Risiko
Report on the Implementation of Risk Management Committee’s Duties
Berikut adalah laporan pelaksanaan tugas Komite The following outlines the Risk Management Committee’s
Manajamen Risiko di tahun 2025: activities and performance in 2025:
1. Melakukan Rapat Komite Manajemen Risiko 4 (empat) 1. Conducted 4 (four) Risk Management Committee
kali dalam setahun; meetings during the year;
2. Memberikan rekomendasi tindak lanjut pada Rapat 2. Provided recommendations and follow-up actions arising
Komite Manajemen Risiko; dan from Risk Management Committee meetings; and
3. Bersama Unit Kerja Manajemen Risiko melakukan 3. In collaboration with the Risk Management Unit,
kajian pemantauan terhadap risiko yang dihadapi dalam carried out monitoring reviews of risks arising from the
aktivitas operasional perusahaan. Company’s operational activities.
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1
5.C
Komite Pengarah Teknologi Informasi
Information Technology Steering Committee
Tugu Insurance telah membentuk Komite Pengarah Tugu Insurance has established an Information Technology
Teknologi Informasi (“Komite”) dengan tujuan membantu Steering Committee (the “Committee”) to assist the Board
Direksi dalam mengawasi risiko teknologi informasi (TI) of Directors in overseeing information technology (IT)
dan memastikan program TI selaras dengan rencana bisnis risks and ensuring that IT programs are aligned with the
Perseroan. Company’s business strategy.
Susunan Keanggotaan, Dasar Pengangkatan, dan Masa Jabatan
Membership Composition, Basis of Appointment, and Term of Office
Ketentuan mengenai pengangkatan dan masa jabatan Provisions for the appointment and term of office of the
Komite Pengarah Teknologi Informasi adalah sebagai Information Technology Steering Committee are as follows:
berikut:
1. Anggota Komite diangkat dan diberhentikan oleh 1. Committee members are appointed and dismissed by
Direksi, berdasarkan rekomendasi dari Komite. Komite the Board of Directors, based on recommendations from
bersifat independen dan bertanggung jawab langsung the Committee. The Committee operates independently
kepada Direksi; and reports directly to the Board of Directors;
2. Masa kerja anggota Komite adalah 3 (tiga) tahun dan 2. The term of office for Committee members is 3 (three)
dapat diangkat kembali dengan tidak mengurangi hak years and may be reappointed without prejudice to the
Direksi untuk mengubah susunan Komite sewaktu- Board of Directors’ authority to modify the Committee’s
waktu; composition at any time;
3. Komite terdiri atas Ketua Komite merangkap sebagai 3. The Committee consists of the Chairman, who
Anggota Komite; concurrently serves as a Committee Member;
4. Komite terdiri atas Wakil Ketua Komite merangkap 4. The Committee consists of the Deputy Chairman, who
sebagai Anggota Komite; concurrently serves as a Committee Member;
5. Komite terdiri atas Sekretaris merangkap sebagai 5. The Committee consists of a Secretary, who
Anggota Komite; concurrently serves as a Committee Member;
6. Anggota Komite terdiri dari Anggota Tetap dengan hak 6. Committee members include Permanent Members with
suara dan Anggota tanpa hak suara; voting rights and Non-Permanent Members without
voting rights;
7. Setiap anggota wajib memenuhi ketentuan hukum serta 7. Each member is required to comply with applicable laws
regulasi yang berlaku. and regulations.
Komite Pengarah Teknologi Informasi dibentuk berdasarkan The Information Technology Steering Committee was
Surat Keputusan Direksi No. 19/SKD/05/LEC-ATPI/ established pursuant to Board of Directors Decree No.
XI/2023 tanggal 6 November 2023 tentang Pembentukan 19/SKD/05/LEC-ATPI/XI/2023 dated 6 November 2023
Komite Pengarah Teknologi Informasi PT Asuransi Tugu concerning the Establishment of the Information Technology
Pratama Indonesia Tbk, serta Memo Usulan Perubahan Steering Committee of PT Asuransi Tugu Pratama Indonesia
Term of Reference Komite Pengarah Teknologi Informasi No. Tbk, as well as the Memorandum proposing amendments
004/M/04/ITE-ATPI/I/2025 tanggal 20 Januari 2025. to the Committee’s Terms of Reference No. 004/M/04/ITE-
ATPI/I/2025 dated 20 January 2025.
Adapun komposisi keanggotaan Komite Pengarah Teknologi The composition of the Information Technology Steering
Informasi per 31 Desember 2025 adalah sebagai berikut: Committee as of 31 December 2025 is as follows:
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Posisi Nama Jabatan Masa Jabatan
Position Name Position Term of Office
Ketua Fitri Azwar Direktur Keuangan & Layanan Korporat 3 (tiga) tahun dan dapat diangkat
Chairman Finance & Corporate Services Director kembali dengan tidak mengurangi hak
Direksi untuk mengubah susunan Komite
Wakil Edi Yoga Prasetyo Direktur Kepatuhan & Manajemen Risiko
Pengarah TI sewaktu-waktu.
Vice Director of Compliance & Risk Management
Sekretaris Arga Fajar Syah Information Technology Group Head 3 (three) years and may be reappointed
Secretary without limiting the Board of Directors’
right to change the composition of the IT
Anggota Tetap Agung Hirawan Strategic Business 1 Group Head
Steering Committee at any time.
Permanent Member Alma Fatrizal Broker Business Group Head
Rendy Andrias Underwriting II Group Head
M. Haikal Sedayo Research, Development & Transformation
Group Head
Jonathan David ERM & HSSE Group Head
Nandana
Aldy Rifianto Financial Accounting Group Head
Yudhi Ferraro Business Development Group Head
Anggota Tidak Margaretha ERP Dept. Sr. Officer Pejabat tertinggi pada fungsi yang
Tetap Suryanti Sirait terkait dengan topik yang dibahas dan/
Non Permanent Gilang Gita Master Data Management Dept. Head atau direkomendasikan dalam Komite
Member Purchila Pengarah Teknologi Informasi, kecuali
pengusul untuk transaksi atau hal-hal
Rudy Firmansyah Infrastructure & IT Security Dept. Head yang menyimpang dari prosedur normal.
Meiliana Atmadja Research & Development Dept. Sr. Officer
The highest-ranking official in the function
related to the topics discussed and/
or recommended in the IT Steering
Committee, except for proposers of
transactions or matters that deviate from
normal procedures.
Profil Komite Pengarah Tekonologi Informasi per 31 Desember 2025
Profile of Information Technology Steering Committee as of 31 December 2025
Untuk Profil Direktur Keuangan & Layanan Korporat, Direktur For the profiles of the Finance & Corporate Services
Kepatuhan & Manajemen Risiko, Direktur Pemasaran Director, Director of Compliance & Risk Management,
Asuransi, dan Direktur Teknik dapat dilihat pada profil Insurance Marketing Director, and Technical Director can be
Direksi. seen on Profile of the Board of Directors.
Nama Arga Fajar Syah
Name
Jabatan Information Technology Group Head
Position
Kewarganegaraan Indonesia
Citizenship
Usia 41
Age
Domisili Jakarta Selatan
Domicile South Jakarta
Pendidikan dan Pelatihan S1 - Teknik Informatika
Education and Training Bachelor’s Degree - Informatics Engineering
Riwayat Pekerjaan dan • Information Technology Group Head
Rangkap Jabatan • ERP Project Manager
Work History and • Business Process & SOP Department Head
Concurrent Position
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris, Direksi, dan Pemegang Saham
Affiliation Relations Utama/Pengendali.
Has no affiliation with members of the Board of Commissioners, Board of Directors, or Major/
Controlling Shareholders.
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Nama Agung Hirawan
Name
Jabatan Strategic Business I Group Head
Position
Kewarganegaraan Indonesia
Citizenship
Usia 60
Age
Domisili Jakarta
Domicile
Pendidikan dan Pelatihan S2 - Manajemen
Education and Training Master’s Degree - Management
Riwayat Pekerjaan dan • Strategic Business I Group Head
Rangkap Jabatan • Downstream Group Head
Work History and
Concurrent Position
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris, Direksi, dan Pemegang Saham
Affiliation Relations Utama/Pengendali.
Has no affiliation with members of the Board of Commissioners, Board of Directors, or Major/
Controlling Shareholders.
Nama Alma Fatrizal
Name
Jabatan Broker Business Group Head
Position
Kewarganegaraan Indonesia
Citizenship
Usia 48
Age
Domisili Bogor
Domicile
Pendidikan dan Pelatihan S1 - Asuransi
Education and Training Bachelor’s Degree - Insurance
Riwayat Pekerjaan dan • Broker Business Group Head
Rangkap Jabatan • Sales & Distribution Group Head
Work History and
Concurrent Position
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris, Direksi, dan Pemegang Saham
Affiliation Relations Utama/Pengendali.
Has no affiliation with members of the Board of Commissioners, Board of Directors, or Major/
Controlling Shareholders.
Nama Rendy Andrias
Name
Jabatan Underwriting II Group Head
Position
Kewarganegaraan Indonesia
Citizenship
Usia 48
Age
Domisili Jakarta
Domicile
Pendidikan dan Pelatihan S1 - Sarjana Tehnik
Education and Training Bachelor’s Degree - Bachelor of Engineering
Riwayat Pekerjaan dan • Group Head UW II (2024) • Underwriter (2011)
Rangkap Jabatan • Onshore Energy Dept. Head (2023) • Jr. Underwriter (2007)
Work History and • Property & Engineering Dept. Head (2016) • Senior Staff (2004)
Concurrent Position • Sr. Underwriter (2011) • Management Trainee (2004)
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris, Direksi, dan Pemegang Saham
Affiliation Relations Utama/Pengendali.
Has no affiliation with members of the Board of Commissioners, Board of Directors, or Major/
Controlling Shareholders.
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Nama M. Haikal Sedayo
Name
Jabatan Research, Development & Transformation Group Head
Position
Kewarganegaraan Indonesia
Citizenship
Usia 41
Age
Domisili Bandung, Jawa Barat
Domicile Bandung, West Java
Pendidikan dan Pelatihan S2 - Research & Earthquake and Active Tectonic
Education and Training Master’s Degree - Research & Earthquake and Active Tectonics
Riwayat Pekerjaan dan • Research, Development & Transformation Group Head
Rangkap Jabatan • Data Science Dept. Head
Work History and
Concurrent Position
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris, Direksi, dan Pemegang Saham
Affiliation Relations Utama/Pengendali.
Has no affiliation with members of the Board of Commissioners, Board of Directors, or Major/
Controlling Shareholders.
Nama Jonathan David Nandana
Name
Jabatan ERM & HSSE Group Head
Position
Untuk profil Bapak Jonathan David Nandana dapat dilihat pada profil anggota Komite Investasi dalam Laporan Tahunan ini.
The profile of Mr. Jonathan David Nandana can be found in the Investment Committee members’ profile section of this Annual
Report.
Nama Aldy Rifianto
Name
Jabatan Financial Accounting Group Head
Position
Untuk profil Bapak Aldy Rifianto dapat dilihat pada profil anggota Komite Investasi dalam Laporan Tahunan ini.
The profile of Mr. Aldy Rifianto can be found in the Investment Committee members’ profile section of this Annual Report.
Nama Yudhi Ferraro
Name
Jabatan Business Development Group Head
Position
Kewarganegaraan Indonesia
Citizenship
Usia 36
Age
Domisili Bekasi
Domicile
Pendidikan dan Pelatihan S1 - Institute Teknologi Bandung (Astronomi)
Education and Training Bachelor’s Degree - Institute Teknologi Bandung (Astronomy)
Riwayat Pekerjaan dan • Business Development Group Head • Business Development Group Head
Rangkap Jabatan (2025-sekarang) (2025-present)
Work History and • Research & product Development Division Head • Research & product Development Division Head
Concurrent Position (2023-2025) (2023-2025)
• Strategy and Business Development Head • Strategy and Business Development Head
(2018-2023} (2018-2023)
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris, Direksi, dan Pemegang Saham
Affiliation Relations Utama/Pengendali.
Has no affiliation with members of the Board of Commissioners, Board of Directors, or Major/
Controlling Shareholders.
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Nama Margaretha Suryanti Sirait
Name
Jabatan ERP Dept. Sr. Officer
Position
Kewarganegaraan Indonesia
Citizenship
Usia 34
Age
Domisili Jakarta Timur
Domicile East Jakarta
Pendidikan dan Pelatihan S1 - Universitas Mercu Buana (Sistem Informasi)
Education and Training Bachelor’s Degree - Universitas Mercu Buana (Information Systems)
Riwayat Pekerjaan dan • ERP Team business analyst dan SAP functional - • ERP Team business analyst dan SAP functional -
Rangkap Jabatan (Januari 2024-sekarang) (January 2024-present)
Work History and • Tim implementor SAP - (November • Tim implementor SAP - (November
Concurrent Position 2022-Desember 2023) 2022-December 2023)
• Programmer - (Februari 2018-Oktober 2022) • Programmer - (February 2018-October 2022)
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris, Direksi, dan Pemegang Saham
Affiliation Relations Utama/Pengendali.
Has no affiliation with members of the Board of Commissioners, Board of Directors, or Major/
Controlling Shareholders.
Nama Gilang Gita Purchila
Name
Jabatan Master Data Management Dept. Head
Position
Kewarganegaraan Indonesia
Citizenship
Usia 44
Age
Domisili Tangerang
Domicile
Pendidikan dan Pelatihan S1 - Manajemen
Education and Training Bachelor’s Degree - Management
Riwayat Pekerjaan dan • OCM, SS, & Master Data Stream Lead
Rangkap Jabatan • Learning & Development Department Head
Work History and
Concurrent Position
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris, Direksi, dan Pemegang Saham
Affiliation Relations Utama/Pengendali.
Has no affiliation with members of the Board of Commissioners, Board of Directors, or Major/
Controlling Shareholders.
Nama Rudy Firmansyah
Name
Jabatan Infrastructure & IT Security Dept. Head
Position
Kewarganegaraan Indonesia
Citizenship
Usia 58
Age
Domisili Bekasi, Jawa Barat
Domicile Bekasi, West Java
Pendidikan dan Pelatihan S1 - Manajemen
Education and Training Bachelor’s Degree - Management
Riwayat Pekerjaan dan Master Data Management Department Head
Rangkap Jabatan
Work History and
Concurrent Position
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris, Direksi, dan Pemegang Saham
Affiliation Relations Utama/Pengendali.
Has no affiliation with members of the Board of Commissioners, Board of Directors, or Major/
Controlling Shareholders.
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Nama Meiliana Atmadja
Name
Jabatan Research & Development Dept. Sr. Officer
Position
Kewarganegaraan Indonesia
Citizenship
Usia 50
Age
Domisili Jakarta
Domicile
Pendidikan dan Pelatihan S1 - Manajemen Informatika
Education and Training Bachelor’s Degree - Informatics Management
Riwayat Pekerjaan dan IT System Development Department Head (Maipark)
Rangkap Jabatan
Work History and
Concurrent Position
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris, Direksi, dan Pemegang Saham
Affiliation Relations Utama/Pengendali.
Has no affiliation with members of the Board of Commissioners, Board of Directors, or Major/
Controlling Shareholders.
Program Peningkatan Kompetensi Komite Pengarah Teknologi Informasi
IT Steering Committee’s Competency Enhancement Program
Komite Pengarah Teknologi Informasi telah mengikuti Members of the IT Steering Committee enhanced their
program peningkatan kompetensi sepanjang tahun 2025, di competencies throughout 2025 by participating in the
antaranya: following programs:
Nama Jabatan Tanggal Tempat Subjek Penyelenggara
Name Position Date Place Subject Organizer
Fitri Azwar Direktur Informasi peningkatan kompetensi/pelatihan Ibu Fitri Azwar dapat dilihat pada informasi
Keuangan peningkatan kompetensi/pelatihan anggota Direksi pada bab tata kelola ini.
& Layanan Information on Mrs. Fitri Azwar’s competency development/training can be found in the competency
Korporat development/training section for Board of Directors members in this governance chapter.
Finance &
Corporate
Services
Director
Edi Yoga Direktur Informasi peningkatan kompetensi/pelatihan Bapak Edi Yoga Prasetyo dapat dilihat pada informasi
Prasetyo Kepatuhan & peningkatan kompetensi/pelatihan anggota Direksi pada bab tata kelola ini.
Manajemen Information on Mr. Edi Yoga Prasetyo’s competency development/training can be found in the
Risiko competency development/training section for Board of Directors members in this governance
Director of chapter.
Compliance
& Risk
Management
Arga Fajar Information 6 April-3 Juli 2025 Daring Cybersecurity: Building Cyber Resilience in a National University
Syah Technology 6 April-3 July 2025 Online Digital Era of Singapore (Nus)
Group Head Business School
25 April 2025 Jakarta Tilearn 086 - Internal Auditor ISO Tugu Institute
25 April 2025 27001:2022 Berdasarkan Standard ISO X Information
19011:2018 Technology Group
Tilearn 086 - Internal Auditor ISO
27001:2022 Based on ISO 19011:2018
Standards
18 Juni-1 Juli 2025 Daring Leadership Training - Creating A High LinkedIn Learning
18 June-1 July 2025 Online Performance Culture
23 Juni 2025 Daring Tilearn 090 - Aspek Akuntansi dan Aktuaria Tugu Institute
23 June 2025 Online dalam Implementasi PSAK 117 X Actuary
Tilearn 090 - Accounting and Actuarial Department
Aspects in the Implementation of PSAK 117
4 September 2025 Jakarta Tishare 024 - Literasi Legal Advisory: Tugu Institute
4 September 2025 Advance Legal Comprehension Seminar X Legal &
Tishare 024 - Legal Advisory Literacy: Compliance Group
Advanced Legal Comprehension Seminar
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Nama Jabatan Tanggal Tempat Subjek Penyelenggara
Name Position Date Place Subject Organizer
18 September 2025 Jakarta Service Training Program 2025: Shaping Tugu Institute X
18 September 2025 (Batch 26) Markplus Institute
19 September 2025 Daring Tilearn 099 - Awareness ISO 37001 – SMAP Tugu Institute
19 September 2025 Online X Aurora Bisnis
International
2 Oktober 2025 Hybrid Tilearn 100 - Peningkatan Pemahaman & Tugu Institute
2 October 2025 Pelaporan Gratifikasi X Legal &
Tilearn 100 - Enhancing Understanding and Compliance Group
Reporting of Gratuities
4 Desember 2025 Daring Tilearn 104 - Leading Continuous Tugu Institute X
4 Desember 2025 Online Improvement Strategy Markplus Institute
Agung Strategic 19-21 Februari 2025 Daring RCC Sertifikasi QCRO Kategori B Tugu Institute X
Hirawan Business I 19-21 February Online RCC Certification - QCRO Category B Widya Dharma
Group Head 2025 Artha
10-11 Juni 2025 Jakarta Tilearn 088 - Managing Crisis with Tugu Institute X
10-11 June 2025 Composed and Strategic Communication Markplus Institute
16-17 Juni 2025 Daring Tishare 028 - Strategi & Peran Nyata Tugu Institute X
16-17 June 2025 Online Pekerja dalam Implementasi APU PPT & Grajosa
PPPSPM
Tishare 028 - Strategy and Active Role of
Employees in Implementing APU, PPT &
PPPSPM
18 Juni 2025 Daring Tishare 021 - Knowledge Management Tugu Institute
18 June 2025 Online Awareness & Sosialisasi LinkedIn Learning
Tishare 021 - Knowledge Management
Awareness & LinkedIn Learning
Socialization
2 Juli 2025 Daring Tilearn 090 - Aspek Akuntansi dan Aktuaria Tugu Institute
2 July 2025 Online dalam Implementasi PSAK 117 (Teknik & X Actuary
Marketing) Department
Tilearn 090 - Accounting and Actuarial
Aspects in the Implementation of PSAK
117 (Technical & Marketing)
2-15 Juli 2025 Daring Leadership Training - Creating a High LinkedIn Learning
2-15 July 2025 Online Performance Culture
15 Agustus 2025 Jakarta Tilearn 095 - Perdagangan Karbon Tugu Institute
15 August 2025 Indonesia X IDX Stock
Tilearn 095 - Indonesia Carbon Trading Exchange
21 Agustus 2025 Hybrid Tilearn 096 - Privacy and Data Protection Tugu Institute
21 August 2025 Legal Framework & Implementation in X ERM & HSSE
Insurance Industry Group
27 Agustus 2025 Daring Tishare 023 - Release Workflow Memo Tugu Institute X IT
27 August 2025 Online melalui Tugu Document Management Group
System (T-DMS)
Tishare 023 - Memo Workflow Release
through the Tugu Document Management
System (T-DMS)
29 September 2025 Daring Tishare 024 - Sosialisasi Kebutuhan Tugu Institute
29 September 2025 Online Kompetensi Teknis Jabatan (KKTJ) &
Training Playbook Direktorat Pemasaran
Asuransi
Tishare 024 - Socialization of Technical
Competency Requirements for Positions
(KKTJ) & Training Playbook of the Insurance
Marketing Directorate
2 Oktober 2025 Hybrid Tilearn 100 - Peningkatan Pemahaman & Tugu Institute X
2 October 2025 Pelaporan Gratifikasi Tim Implementasi
Tilearn 100 - Enhancing Understanding and PSAK 117
Reporting of Gratuities
26 November 2025 Jakarta Tishare 027 - Sharing Session: Success Tugu Institute
26 November 2025 Story Implementasi Service Excellence
Tishare 027 - Sharing Session: Success
Story Implementation Service Excellence
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
Page 332
Tata Kelola Perusahaan
332 Good Corporate Governance
Nama Jabatan Tanggal Tempat Subjek Penyelenggara
Name Position Date Place Subject Organizer
Alma Broker 22-23 April 2025 Jakarta Tilearn 085 - Marine Hull: Understanding Tugu Institute
Fatrizal Business 22-23 April 2025 Vessel & Insuring Them X Reinsurance
Group Head Group
10-11 Juni 2025 Jakarta Tilearn 088 - Managing Crisis with Tugu Institute X
10-11 June 2025 Composed and Strategic Communication Markplus Institute
16-17 Juni 2025 Daring Tishare 028 - Strategi & Peran Nyata Tugu Institute X
16-17 June 2025 Online Pekerja dalam Implementasi APU PPT & Grajosa
PPPSPM
Tishare 028 - Strategy and Active Role of
Employees in Implementing APU, PPT &
PPPSPM
18 Juni 2025 Daring Tishare 021 - Knowledge Management Tugu Institute
18 June 2025 Online Awareness & Sosialisasi LinkedIn Learning
Tishare 021 - Knowledge Management
Awareness & LinkedIn Learning
Socialization
2-15 Juli 2025 Daring Tishare 024 - Literasi Legal Advisory: LinkedIn Learning
2-15 July 2025 Online Advance Legal Comprehension Seminar
Tishare 024 - Legal Advisory Literacy:
Advanced Legal Comprehension Seminar
29 Juli 2025 Daring Tishare 022 - Sosialisasi Pelaporan Sistem Tugu Institute X
29 July 2025 Online Layanan Informasi Keuangan (SLIK) Untuk Underwriting I
Perusahaan Asuransi Umum
Tishare 022 - Socialization of Financial
Information Service System (SLIK)
Reporting for General Insurance Companies
15 Agustus 2025 Jakarta Tilearn 095 - Perdagangan Karbon Tugu Institute
15 August 2025 Indonesia X IDX Stock
Tilearn 095 - Indonesia Carbon Trading Exchange
21 Agustus 2025 Hybrid Tilearn 096 - Privacy and Data Protection Tugu Institute
21 August 2025 Legal Framework & Implementation in X ERM & HSSE
Insurance Industry Group
4 September 2025 Jakarta Tishare 024 - Literasi Legal Advisory: Tugu Institute
4 September 2025 Advance Legal Comprehension Seminar X Legal &
Tishare 024 - Legal Advisory Literacy: Compliance Group
Advanced Legal Comprehension Seminar
8 September 2025 Jakarta Tos Forum (Batch 1) - Transforming Tugu Institute
8 September 2025 Insurance Workflows: Strategic Business
Process Redefined
18 September 2025 Jakarta Service Training Program 2025: Shaping Tugu Institute X
18 September 2025 (Batch 26) Markplus Institute
19 September 2025 Daring Tilearn 099 - Awareness ISO37001 – SMAP Tugu Institute
19 September 2025 Online X Aurora Bisnis
International
1 Oktober 2025 Jakarta Tos Forum (Batch 2) - Marketing Tanpa Tugu Institute
1 October 2025 Batas: dari Kertas ke Lapangan
TOS Forum (Batch 2) - Marketing Without
Limits: From Paper to the Field
2 Oktober 2025 Hybrid Tilearn 100 - Peningkatan Pemahaman & Tugu Institute
2 October 2025 Pelaporan Gratifikasi X Legal &
Tilearn 100 - Enhancing Understanding and Compliance Group
Reporting of Gratification
28 Oktober 2025 Jakarta Tos Forum (Batch 3) - Agak Laen: Dua Tugu Institute
28 October 2025 Warna, Satu Tujuan
TOS Forum (Batch 3) - Agak Laen: Two
Colors, One Purpose
17 November 2025 Jakarta Tilearn 102 - Integrity in Action: Tugu Institute
17 November 2025 Strengthening Governance & Managing
Procurement Risks
26 November 2025 Jakarta Tishare 027 - Sharing Session: Success Tugu Institute
26 November 2025 Story Implementasi Service Excellence
Tishare 027 - Sharing Session: Success
Story Implementation Service Excellence
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
Page 333
Tata Kelola Perusahaan
Good Corporate Governance 333
Nama Jabatan Tanggal Tempat Subjek Penyelenggara
Name Position Date Place Subject Organizer
Rendy Underwriting II 5 Februari 2025 Daring Tishare 019 - Sosialisasi Kebutuhan Tugu Institute
Andrias Group Head 5 February 2025 Online Kompetensi Teknis Jabatan (KKTJ) &
Training Playbook Direktorat Teknik
Tishare 019 - Socialization of Technical
Competency Requirements for Positions
(KKTJ) & Training Playbook of the Technical
Directorate
21 Maret 2025 Daring Tishare 020 - Sosialisasi Pelindungan Data Tugu Institute
21 March 2025 Online Pribadi dan Penyusunan RoPA X ERM & HSSE
Tishare 020 - Socialization of Personal Data Group
Protection and Preparation of RoPA (Record
of Processing Activities)
10-11 Juni 2025 Jakarta Tilearn 088 - Managing Crisis with Tugu Institute X
10-11 June 2025 Composed and Strategic Communication Markplus Institute
16-17 Juni 2025 Daring Tishare 028 - Strategi & Peran Nyata Tugu Institute X
16-17 June 2025 Online Pekerja dalam Implementasi APU PPT & Grajosa
PPPSPM
Tishare 028 - Strategy and Active Role of
Employees in Implementing APU, PPT &
PPPSPM
18 Juni 2025 Daring Tishare 021 - Knowledge Management Tugu Institute
18 June 2025 Online Awareness & Sosialisasi LinkedIn Learning
Tishare 021 - Knowledge Management
Awareness & LinkedIn Learning
Socialization
7-11 Juli 2025 London Aon Energy Seminar International
7-11 July 2025 Recovery Services
11 Agustus 2025 Jakarta Tilearn 094 - Kick Off: Intermediate Service Tugu Institute X
11 August 2025 Training Program 2025 & Rangkaian Markplus Institute
Service Excellence Intermediate Level
Tilearn 094 - Kick-Off: Intermediate Service
Training Program 2025 & Series of Service
Excellence Intermediate Level
15 Agustus 2025 Jakarta Tilearn 095 - Perdagangan Karbon Tugu Institute
15 August 2025 Indonesia X IDX Stock
Tilearn 095 - Indonesia Carbon Trading Exchange
21 Agustus 2025 Hybrid Tilearn 096 - Privacy and Data Protection Tugu Institute
21 August 2025 Legal Framework & Implementation in X ERM & HSSE
Insurance Industry Group
4 September 2025 Jakarta Tishare 024 - Literasi Legal Advisory: Tugu Institute
4 September 2025 Advance Legal Comprehension Seminar X Legal &
Tishare 024 - Legal Advisory Literacy: Compliance Group
Advanced Legal Comprehension Seminar
18 September 2025 Jakarta Service Training Program 2025: Shaping Tugu Institute X
18 September 2025 (Batch 26) Markplus Institute
19 September 2025 Daring Tilearn 099 - Awareness ISO37001 – SMAP Tugu Institute
19 September 2025 Online X Aurora Bisnis
International
2 Oktober 2025 Hybrid Tilearn 100 - Peningkatan Pemahaman & Tugu Institute
2 October 2025 Pelaporan Gratifikasi X Legal &
Tilearn 100 - Enhancing Understanding and Compliance Group
Reporting of Gratification
27 Oktober 2025 Jakarta Tilearn 101 - Implementasi PSAK 117: Tugu Institute X
27 October 2025 Kontrak Asuransi Tim Implementasi
Tilearn 101 - Implementation of PSAK 117: PSAK 117
Insurance Contracts
17 November 2025 Jakarta Tilearn 102 - Integrity in Action: Tugu Institute
17 November 2025 Strengthening Governance & Managing
Procurement Risks
26 November 2025 Jakarta Tishare 027 - Sharing Session: Success Tugu Institute
26 November 2025 Story Implementasi Service Excellence
Tishare 027 - Sharing Session: Success
Story Implementation Service Excellence
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
Page 334
Tata Kelola Perusahaan
334 Good Corporate Governance
Nama Jabatan Tanggal Tempat Subjek Penyelenggara
Name Position Date Place Subject Organizer
4 Desember 2025 Daring Tilearn 104 - Leading Continous Tugu Institute X
4 Desember 2025 Online Improvement Strategy Markplus Institute
M. Haikal Research, 25 April 2025 Jakarta Tilearn 086 - Internal Auditor ISO Tugu Institute
Sedayo Development & 25 April 2025 27001:2022 Berdasarkan Standard ISO X Information
Transformation 19011:2018 Technology Group
Group Head Tilearn 086 - Internal Auditor ISO
27001:2022 Based on ISO 19011:2018
Standards
27 Mei-27 Juli 2025 Daring Rewriting The Rulebook: How Ai is CRMS
27 May-27 July 2025 Online Transforming Organizational Compliance
4 Juni 2025 Daring Meniti Maturitas Mengawal Akuntabilitas Way Academy
4 June 2025 Online Advancing Maturity, Safeguarding
Accountability
16-17 Juni 2025 Daring Tishare 028 - Strategi & Peran Nyata Tugu Institute X
16-17 June 2025 Online Pekerja dalam Implementasi APU PPT & Grajosa
PPPSPM
Tishare 028 - Strategy and Active Role of
Employees in Implementing APU, PPT &
PPPSPM
18 Juni 2025 Zurich Reinsurance Professional Property & Swiss Re Institute
18 June 2025 Casualty 2
23 Juni 2025 Jakarta Tilearn 090 - Aspek Akuntansi dan Aktuaria Tugu Institute
23 June 2025 dalam Implementasi PSAK 117 X Actuary
Tilearn 090 - Accounting and Actuarial Department
Aspects in the Implementation of PSAK
117
2 Juli 2025 Daring Tilearn 095 - Perdagangan Karbon LinkedIn Learning
2 July 2025 Online Indonesia
Tilearn 095 - Indonesia Carbon Trading
29 Juli 2025 Daring Tishare 022 - Sosialisasi Pelaporan Sistem Tugu Institute X
29 July 2025 Online Layanan Informasi Keuangan (SLIK) Untuk Underwriting I
Perusahaan Asuransi Umum
Tishare 022 - Socialization of Financial
Information Service System (SLIK)
Reporting for General Insurance Companies
11 Agustus 2025 Jakarta Tilearn 094 - Kick Off: Intermediate Service Tugu Institute X
11 August 2025 Training Program 2025 & Rangkaian Service Markplus Institute
Excellence Intermediate Level
Tilearn 094 - Kick-Off: Intermediate Service
Training Program 2025 & Series of Service
Excellence Intermediate Level
15 Agustus 2025 Jakarta Tilearn 095 - Perdagangan Karbon Tugu Institute
15 August 2025 Indonesia X IDX Stock
Tilearn 095 - Indonesia Carbon Trading Exchange
21 Agustus 2025 Hybrid Tilearn 096 - Privacy and Data Protection Tugu Institute
21 August 2025 Legal Framework & Implementation in X ERM & HSSE
Insurance Industry Group
4 September 2025 Jakarta Tishare 024 - Literasi Legal Advisory: Tugu Institute
4 September 2025 Advance Legal Comprehension Seminar X Legal &
Tishare 024 - Legal Advisory Literacy: Compliance Group
Advanced Legal Comprehension Seminar
18 September 2025 Jakarta Service Training Program 2025: Shaping Tugu Institute X
18 September 2025 (Batch 26) Markplus Institute
19 September 2025 Daring Tilearn 099 - Awareness ISO37001 – SMAP Tugu Institute
19 September 2025 Online X Aurora Bisnis
International
2 Oktober 2025 Hybrid Tilearn 100 - Peningkatan Pemahaman & Tugu Institute
2 October 2025 Pelaporan Gratifikasi X Legal &
Tilearn 100 - Enhancing Understanding and Compliance Group
Reporting of Gratification
27 Oktober 2025 Jakarta Tilearn 101 - Implementasi PSAK 117: Tugu Institute X
27 October 2025 Kontrak Asuransi Tim Implementasi
Tilearn 101 - Implementation of PSAK 117: PSAK 117
Insurance Contracts
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
Page 335
Tata Kelola Perusahaan
Good Corporate Governance 335
Nama Jabatan Tanggal Tempat Subjek Penyelenggara
Name Position Date Place Subject Organizer
26 November 2025 Jakarta Tishare 027 - Sharing Session: Success Tugu Institute
26 November 2025 Story Implementasi Service Excellence
Tishare 027 - Sharing Session: Success
Story Implementation Service Excellence
4 Desember 2025 Daring Tilearn 104 - Leading Continous Tugu Institute X
4 Desember 2025 Online Improvement Strategy Markplus Institute
Jonathan ERM & HSSE Untuk informasi Bapak Jonathan David Nandana dapat dilihat pada profil anggota Komite Investasi
David Group Head pada bab tata kelola ini.
Nandana Information on Mr. Jonathan David Nandana can be found in the profile of the Investment
Committee members in this governance chapter.
Aldy Rifianto Financial Untuk informasi Bapak Aldy Rifianto dapat dilihat pada profil anggota Komite Investasi pada bab
Accounting tata kelola ini.
Group Head Information on Mr. Aldy Rifianto can be found in the profile of the Investment Committee members
in this governance chapter.
Yudhi Business 10-11 Juni 2025 Jakarta Tilearn 088 - Managing Crisis with Tugu Institute X
Ferraro Development 10-11 June 2025 Composed and Strategic Communication Markplus Institute
Group Head
2 Juli 2025 Daring Tilearn 095 - Perdagangan Karbon LinkedIn Learning
2 July 2025 Online Indonesia
Tilearn 095 - Indonesia Carbon Trading
29 Juli 2025 Daring Tishare 022 - Sosialisasi Pelaporan Sistem Tugu Institute X
29 July 2025 Online Layanan Informasi Keuangan (SLIK) Untuk Underwriting I
Perusahaan Asuransi Umum
Tishare 022 - Socialization of Financial
Information Service System (SLIK)
Reporting for General Insurance Companies
11 Agustus 2025 Jakarta Tilearn 094 - Kick Off: Intermediate Service Tugu Institute X
11 August 2025 Training Program 2025 & Rangkaian Service Markplus Institute
Excellence Intermediate Level
Tilearn 094 - Kick-Off: Intermediate Service
Training Program 2025 & Series of Service
Excellence Intermediate Level
15 Agustus 2025 Jakarta Tilearn 095 - Perdagangan Karbon Tugu Institute
15 August 2025 Indonesia X IDX Stock
Tilearn 095 - Indonesia Carbon Trading Exchange
4 September 2025 Jakarta Tishare 024 - Literasi Legal Advisory: Tugu Institute
4 September 2025 Advance Legal Comprehension Seminar X Legal &
Tishare 024 - Legal Advisory Literacy: Compliance Group
Advanced Legal Comprehension Seminar
18 September 2025 Jakarta Service Training Program 2025: Shaping Tugu Institute X
18 September 2025 (Batch 26) Markplus Institute
19 September 2025 Daring Tilearn 099 - Awareness ISO37001 – SMAP Tugu Institute
19 September 2025 Online X Aurora Bisnis
International
2 Oktober 2025 Hybrid Tilearn 100 - Peningkatan Pemahaman & Tugu Institute
2 October 2025 Pelaporan Gratifikasi X Legal &
Tilearn 100 - Enhancing Understanding and Compliance Group
Reporting of Gratification
27 Oktober 2025 Jakarta Tilearn 101 - Implementasi PSAK 117: Tugu Institute X
27 October 2025 Kontrak Asuransi Tim Implementasi
Tilearn 101 - Implementation of PSAK 117: PSAK 117
Insurance Contracts
28 Oktober 2025 Jakarta Tos Forum (Batch 3) - Agak Laen: Dua Tugu Institute
28 October 2025 Warna, Satu Tujuan
TOS Forum (Batch 3) - Agak Laen: Two
Colors, One Purpose
4-7 November 2025 Jakarta Certified Digital Marketing (CDM) PPM Manajemen
4-7 November 2025
17 November 2025 Jakarta Tilearn 102 - Integrity in Action: Tugu Institute
17 November 2025 Strengthening Governance & Managing
Procurement Risks
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
Page 336
Tata Kelola Perusahaan
336 Good Corporate Governance
Nama Jabatan Tanggal Tempat Subjek Penyelenggara
Name Position Date Place Subject Organizer
26 November 2025 Jakarta Tishare 027 - Sharing Session: Success Tugu Institute
26 November 2025 Story Implementasi Service Excellence
Tishare 027 - Sharing Session: Success
Story Implementation Service Excellence
4 Desember 2025 Daring Tilearn 104 - Leading Continous Tugu Institute X
4 Desember 2025 Online Improvement Strategy Markplus Institute
Margaretha Sr. Officer - ERP 24-25 Februari 2025 Jakarta Tilearn 083 - Tugu Blockchain Tugu Insitute
Suryanti Dept. Head 24-25 February X Research,
Sirait 2025 Development &
Transformation
Group
3 Juni 2025 Daring Tilearn 087 - Optimalisasi Kompetensi Tim Tugu Institute
3 June 2025 Online melalui Pelatihan TICS MV X Information
Tilearn 087 - Optimizing Team Technology Group
Competencies through TICS MV Training
23 Juni 2025 Jakarta Tilearn 090 - Aspek Akuntansi dan Aktuaria Tugu Institute
23 June 2025 dalam Implementasi PSAK 117 X Actuary
Tilearn 090 - Accounting and Actuarial Department
Aspects in the Implementation of PSAK
117
29 Juli 2025 Daring Tishare 022 - Sosialisasi Pelaporan Sistem Tugu Institute X
29 July 2025 Online Layanan Informasi Keuangan (SLIK) Untuk Underwriting I
Perusahaan Asuransi Umum
Tishare 022 - Socialization of Financial
Information Service System (SLIK)
Reporting for General Insurance Companies
30 Juli 2025 Daring Undangan Tilearn 093 - Menguasai TICS Tugu Institute
30 July 2025 Online MV: Jelajahi Fitur dan Skenario Lanjutan (5) X Information
Tilearn 093 - Mastering TICS MV: Exploring Technology Group
Advanced Features and Scenarios (5)
11 Agustus 2025 Jakarta Tilearn 094 - Kick Off: Intermediate Service Tugu Institute X
11 August 2025 Training Program 2025 & Rangkaian Service Markplus Institute
Excellence Intermediate Level
Tilearn 094 - Kick-Off: Intermediate Service
Training Program 2025 & Series of Service
Excellence Intermediate Level
27 Agustus 2025 Daring Tishare 023 - Release Workflow Memo Tugu Institute X IT
27 August 2025 Online melalui Tugu Document Management Group
System (T-DMS)
Tishare 023 - Memo Workflow Release
through the Tugu Document Management
System (T-DMS)
Gilang Gita Master Data 22 Januari 2025 Jakarta Tugu Digital Transformation Workshop 2025- Tugu Institute
Purchila Management 22 January 2025 2028 X Research,
Dept. Head Development &
Transformation
Group
19-21 Februari 2025 Daring QRMP Kategori B Tugu Institute X
19-21 February Online QRMP Category B Widya Dharma
2025 Artha
12-13 Maret 2025 Jakarta Keamanan Siber Untuk Industri Asuransi OJK
12-13 Maret 2025 Cybersecurity for the Insurance Industry
21 Maret 2025 Daring Tishare 020 - Sosialisasi Pelindungan Data Tugu Institute
21 March 2025 Online Pribadi dan Penyusunan RoPA X ERM & HSSE
Tishare 020 - Socialization of Personal Data Group
Protection and Preparation of RoPA (Record
of Processing Activities)
25 April 2025 Jakarta Tilearn 086 - Internal Auditor ISO Tugu Institute
25 April 2025 27001:2022 Berdasarkan Standard ISO X Information
19011:2018 Technology Group
Tilearn 086 - Internal Auditor ISO
27001:2022 Based on ISO 19011:2018
Standards
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
Page 337
Tata Kelola Perusahaan
Good Corporate Governance 337
Nama Jabatan Tanggal Tempat Subjek Penyelenggara
Name Position Date Place Subject Organizer
3 Juni 2025 Daring Tilearn 087 - Optimalisasi Kompetensi Tim Tugu Institute
3 June 2025 Online melalui Pelatihan TICS MV X Information
Tilearn 087 - Optimizing Team Technology Group
Competencies through TICS MV Training
16-17 Juni 2025 Daring Tishare 028 - Strategi & Peran Nyata Tugu Institute X
16-17 June 2025 Online Pekerja dalam Implementasi APU PPT & Grajosa
PPPSPM
Tishare 028 - Strategy and Active Role of
Employees in Implementing APU, PPT &
PPPSPM
16 Juli 2025 Daring Undangan Tilearn 093 - Menguasai TICS Tugu Institute
16 July 2025 Online MV: Jelajahi Fitur dan Skenario Lanjutan (5) X Information
Tilearn 093 - Mastering TICS MV: Exploring Technology Group
Advanced Features and Scenarios (5)
21 Agustus 2025 Hybrid Tilearn 096 - Privacy and Data Protection Tugu Institute
21 August 2025 Legal Framework & Implementation in X ERM & HSSE
Insurance Industry Group
25 Agustus 2025 Daring Learning Data Governance LinkedIn Learning
25 August 2025 Online
19 September 2025 Daring Tilearn 099 - Awareness ISO 37001 – SMAP Tugu Institute
19 September 2025 Online X Aurora Bisnis
International
2 Oktober 2025 Hybrid Tilearn 100 - Peningkatan Pemahaman & Tugu Institute
2 October 2025 Pelaporan Gratifikasi X Legal &
Tilearn 100 - Enhancing Understanding and Compliance Group
Reporting of Gratification
17 November 2025 Jakarta Tilearn 102 - Integrity in Action: Tugu Institute
17 November 2025 Strengthening Governance & Managing
Procurement Risks
Rudy Infrastructure 22 Januari 2025 Jakarta Tugu Digital Transformation Workshop 2025- Tugu Institute
Firmansyah & IT Security 22 January 2025 2028 X Research,
Dept. Head Development &
Transformation
Group
21 Maret 2025 Daring Tishare 020 - Sosialisasi Pelindungan Data Tugu Institute
21 March 2025 Online Pribadi dan Penyusunan RoPA X ERM & HSSE
Tishare 020 - Socialization of Personal Data Group
Protection and Preparation of RoPA (Record
of Processing Activities)
25 April 2025 Jakarta Tilearn 086 - Internal Auditor ISO Tugu Institute
25 April 2025 27001:2022 Berdasarkan Standard ISO X Information
19011:2018 Technology Group
Tilearn 086 - Internal Auditor ISO
27001:2022 Based on ISO 19011:2018
Standards
16-17 Juni 2025 Daring Tishare 028 - Strategi & Peran Nyata Tugu Institute X
16-17 June 2025 Online Pekerja dalam Implementasi APU PPT & Grajosa
PPPSPM
Tishare 028 - Strategy and Active Role of
Employees in Implementing APU, PPT &
PPPSPM
23 Juni 2025 Jakarta Tilearn 090 - Aspek Akuntansi dan Aktuaria Tugu Institute
23 June 2025 dalam Implementasi PSAK 117 X Actuary
Tilearn 090 - Accounting and Actuarial Department
Aspects in the Implementation of PSAK
117
29 Juli 2025 Daring Tishare 022 - Sosialisasi Pelaporan Sistem Tugu Institute X
29 July 2025 Online Layanan Informasi Keuangan (SLIK) Untuk Underwriting I
Perusahaan Asuransi Umum
Tishare 022 - Socialization of Financial
Information Service System (SLIK)
Reporting for General Insurance Companies
21 Agustus 2025 Hybrid Tilearn 096 - Privacy and Data Protection Tugu Institute
21 August 2025 Legal Framework & Implementation in X ERM & HSSE
Insurance Industry Group
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
Page 338
Tata Kelola Perusahaan
338 Good Corporate Governance
Nama Jabatan Tanggal Tempat Subjek Penyelenggara
Name Position Date Place Subject Organizer
19 September 2025 Daring Tilearn 099 - Awareness ISO37001 – SMAP Tugu Institute
19 September 2025 Online X Aurora Bisnis
International
2 Oktober 2025 Hybrid Tilearn 100 - Peningkatan Pemahaman & Tugu Institute
2 October 2025 Pelaporan Gratifikasi X Legal &
Tilearn 100 - Enhancing Understanding and Compliance Group
Reporting of Gratification
17 November 2025 Jakarta Tilearn 102 - Integrity in Action: Tugu Institute
17 November 2025 Strengthening Governance & Managing
Procurement Risks
26 November 2025 Jakarta Tishare 027 - Sharing Session: Success Tugu Institute
26 November 2025 Story Implementasi Service Excellence
Tishare 027 - Sharing Session: Success
Story Implementation Service Excellence
Meiliana IT Research & 22-23 Januari 2025 Jakarta Tugu Digital Transformation Workshop 2025- Tugu Institute
Atmadja Development 22-23 January 2025 2028 X Research,
Officer Development &
Transformation
Group
20 Februari 2025 Jakarta Tilearn 082 - Catastrophe and Data Tugu Institute
20 February 2025 Management Underwriter X Reinsurance
Group
21 Maret 2025 Daring Tishare 020 - Sosialisasi Pelindungan Data Tugu Institute
21 March 2025 Online Pribadi dan Penyusunan RoPA X ERM & HSSE
Tishare 020 - Socialization of Personal Data Group
Protection and Preparation of RoPA (Record
of Processing Activities)
2 Juni 2025 Daring Tilearn 087 - Optimalisasi Kompetensi Tim Tugu Institute
2 June 2025 Online melalui Pelatihan TICS MV X Information
Tilearn 087 - Optimizing Team Technology Group
Competencies through TICS MV Training
23 Juni 2025 Jakarta Tilearn 090 - Aspek Akuntansi dan Aktuaria Tugu Institute
23 June 2025 dalam Implementasi PSAK 117 X Actuary
Tilearn 090 - Accounting and Actuarial Department
Aspects in the Implementation of PSAK
117
29 Juli 2025 Daring Tishare 022 - Sosialisasi Pelaporan Sistem Tugu Institute X
29 July 2025 Online Layanan Informasi Keuangan (SLIK) Untuk Underwriting I
Perusahaan Asuransi Umum
Tishare 022 - Socialization of Financial
Information Service System (SLIK)
Reporting for General Insurance Companies
11 Agustus 2025 Jakarta Tilearn 094 - Kick Off: Intermediate Service Tugu Institute X
11 August 2025 Training Program 2025 & Rangkaian Service Markplus Institute
Excellence Intermediate Level
Tilearn 094 - Kick-Off: Intermediate Service
Training Program 2025 & Series of Service
Excellence Intermediate Level
21 Agustus 2025 Hybrid Tilearn 096 - Privacy and Data Protection Tugu Institute
21 August 2025 Legal Framework & Implementation in X ERM & HSSE
Insurance Industry Group
9 September 2025 Jakarta Service Training Program 2025: Applying - Tugu Institute X
9 September 2025 Frontliner & Back Office (Batch 19) Markplus Institute
2 Oktober 2025 Hybrid Tilearn 100 - Peningkatan Pemahaman & Tugu Institute
2 October 2025 Pelaporan Gratifikasi X Legal &
Tilearn 100 - Enhancing Understanding and Compliance Group
Reporting of Gratification
4 Desember 2025 Daring Tilearn 104 - Leading Continous Tugu Institute X
4 Desember 2025 Online Improvement Strategy Markplus Institute
16 Desember 2025 Daring Sertifikasi BNSP Skema Data Scientist LSP Data Digital
16 December 2025 Online BNSP Certification - Data Scientist Scheme Indonesia
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
Page 339
Tata Kelola Perusahaan
Good Corporate Governance 339
Tugas dan Tanggung Jawab
Duties and Responsibilities
Komite Pengarah TI Tugu Insurance memiliki tugas dan Tugu Insurance’s IT Steering Committee has the following
tanggung jawab sebagai berikut: duties and responsibilities:
1. Menetapkan rencana pengembangan teknologi 1. Determining information technology development
informasi dan kebijakan Perusahaan terkait penggunaan plans and the Company’s policies related to the use of
teknologi informasi; information technology;
2. Merumuskan kebijakan dan prosedur utama teknologi 2. Formulating key information technology policies and
informasi, seperti kebijakan pengamanan teknologi procedures, such as information technology security
informasi dan manajemen risiko terkait penggunaannya; policies and risk management related to the use of
information technology;
3. Memastikan kesesuaian proyek teknologi informasi 3. Ensuring the conformity of approved information
yang disetujui dengan rencana pengembangan teknologi technology projects with information technology
informasi; development plans;
4. Memastikan pelaksanaan proyek teknologi informasi 4. Ensuring the conformity of the implementation of
sesuai dengan rencana proyek yang telah disepakati information technology projects with the agreed project
(project charter); plans (project charters);
5. Menjamin penyelenggaraan teknologi informasi sesuai 5. Ensuring the implementation of information technology
dengan kebutuhan sistem informasi manajemen dan aligns with the needs of management information
kegiatan usaha Perusahaan; systems and the Company’s business activities;
6. Menilai efektivitas mitigasi risiko atas investasi 6. Evaluating the effectiveness of risk mitigation for the
Perusahaan di sektor teknologi informasi agar investasi Company’s investment in the information technology
tersebut berkontribusi terhadap pencapaian tujuan sector to ensure the investment contributes to achieving
Perusahaan; the Company’s goals;
7. Memantau kinerja teknologi informasi dan 7. Monitoring information technology performance and
mengupayakan peningkatan kinerja teknologi informasi; efforts to improve information technology performance;
8. Mengatasi berbagai masalah terkait teknologi informasi 8. Resolving various problems related to information
yang tidak dapat diselesaikan oleh satuan kerja technology that cannot be solved by the users and
pengguna dan penyelenggara secara efektif, efisien, dan administrators’ work units in an effective, efficient, and
tepat waktu; dan timely manner; and
9. Menjamin kecukupan dan alokasi sumber daya 9. Ensuring the adequacy and allocation of information
teknologi informasi yang dimiliki oleh Perusahaan. technology resources owned by the Company.
Komite Pengarah TI memiliki pedoman kerja yang The IT Steering Committee operates under guidelines
dituangkan dalam Term of Reference (ToR) Komite Pengarah outlined in the Terms of Reference (ToR) for the IT Steering
TI PT Asuransi Tugu Pratama Indonesia Tbk. Committee of PT Asuransi Tugu Pratama Indonesia Tbk.
Kebijakan dan Pelaksanaan Rapat
Meeting Policy and Implementation Policy
Komite Pengarah TI wajib melakukan rapat berkala dengan The IT Steering Committee must conduct regular meetings
ketentuan sebagai berikut: with the following stipulations:
1. Rapat Komite diselenggarakan minimal adalah 2 (dua) 1. The Committee meetings are held at least 2 (two) times
kali dalam 1 (satu) tahun atau dapat diselenggarakan a year or can be held at any time as needed;
setiap saat sesuai dengan kebutuhan;
2. Rapat dipimpin oleh Ketua Komite. Apabila Ketua 2. The meeting is chaired by the Committee Chairman.
Komite tidak dapat hadir, rapat akan dipimpin oleh Wakil If the Committee Chairman is unable to attend, the
Ketua atau Ketua Pengganti; meeting will be chaired by the Deputy Chairman or
alternate chair;
3. Sekretaris Komite melakukan persiapan rapat, 3. The Committee Secretary prepares for the meetings,
membuat undangan, menentukan agenda rapat, dan sends invitations, determines the meeting agenda, and
mereviu kesesuaian materi yang akan disampaikan reviews the suitability of the materials to be presented
dalam rapat; at the meeting;
4. Hak suara hanya dimiliki oleh anggota Komite yang 4. Voting rights are only held by Committee members who
menjabat sebagai Direktur; serve as Directors;
5. Dalam pelaksanaan rapat Komite Pengarah Teknologi 5. In the implementation of IT Steering Committee
Informasi, selain dihadiri oleh Anggota Komite, meetings, apart from being attended by Committee
Sekretaris Komite dapat mengundang pihak-pihak Members, the Committee Secretary may invite relevant
(invitee) yang dianggap terkait/sesuai dengan agenda parties (invitees) based on the agenda being discussed;
yang dibahas;
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6. Rapat Komite Pengarah Teknologi Informasi adalah 6. An Information Technology Steering Committee meeting
sah dan berhak mengambil keputusan yang mengikat is considered valid and has the right to make binding
atau dianggap memenuhi kuorum apabila sekurang- decisions or is deemed to meet quorum if attended by
kurangnya dihadiri oleh 51% (lima puluh satu persen) at least 51% (fifty-one percent) of the total members
dari jumlah anggota yang memiliki hak suara, dimana with voting rights, including two Directors in charge of
dua diantaranya adalah Direktur yang membawahi Information Technology and the Director in charge of the
Teknologi Informasi dan Direktur yang membawahi Risk Management function;
fungsi manajemen risiko;
7. Keputusan rapat Komite diambil berdasarkan 7. Decisions of the Committee meetings are based on
musyawarah mufakat; consensus deliberation;
8. Dalam hal tidak terjadi musyawarah mufakat sesuai 8. If consensus deliberation does not occur as referred
dengan poin 7 diatas, pengambilan keputusan diambil to in point 7 above, decisions are taken by voting, with
melalui voting berdasarkan dengan hak suara setuju more than ½ (one-half) of the total votes in favor;
lebih dari ½ (satu per dua) dari total suara dalam rapat;
9. Hasil rapat Komite wajib dituangkan dalam risalah rapat 9. The results of the Committee meeting must be
Komite Pengarah Teknologi Informasi dan disampaikan documented in the minutes of the Information
kepada seluruh Direksi serta anggota rapat Komite; Technology Steering Committee meeting and submitted
to all Directors and members of the Committee
meeting;
10. Setiap perbedaan pendapat (dissenting opinion) dalam 10. Any dissenting opinions at the meeting must be clearly
rapat harus secara jelas dinyatakan dalam Risalah stated in the Minutes of the Meeting along with the
Rapat beserta alasannya; dan reasons; and
11. Anggota Komite yang hadir maupun yang tidak hadir 11. Committee members who are present and absent from
dalam rapat Komite Pengarah Teknologi Informasi the Information Technology Steering Committee meeting
berhak menerima salinan risalah rapat Komite. are entitled to receive a copy of the minutes of the
Committee meeting.
Selama tahun 2025, Komite Pengarah Teknologi Informasi In 2025, the IT Steering Committee held 2 (two) meeting,
telah menyelenggarakan 2 (dua) kali rapat dengan rincian with the following attendance details for its members:
kehadiran sebagai berikut:
Tidak Hadir dengan Surat
Jumlah
Nama Jumlah Rapat Kehadiran dalam % Kuasa
Kehadiran
Name Total Meetings Attendance in % Absence with Power of
Total Attendance
Attorney
Fitri Azwar 2 2 100% Nil
Edi Yoga Prasetyo 2 2 100% Nil
Arga Fajar Syah 2 2 100% Nil
Agung Hirawan 2 2 50% Nil
Alma Fatrizal 2 2 50% Nil
Rendy Andrias 2 2 50% Nil
M. Haikal Sedayo 2 2 100% Nil
Jonathan David Nandana 2 2 100% Nil
Aldy Rifianto 2 2 100% Nil
Yudhi Ferraro 2 1 50% Nil
Margaretha Suryanti Sirait 2 2 100% Nil
Gilang Gita Purchila 2 2 100% Nil
Rudy Firmansyah 2 2 100% Nil
Meiliana Atmaja 2 2 100% Nil
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Laporan Pelaksanaan Tugas Komite Pengarah Teknologi Informasi
Report on the Implementation of Information Technology Steering Committee’s Duties
Komite membuat laporan berkala paling sedikit 1 (satu) The Committee submits a periodic report at least once
kali dalam setahun mengenai pelaksanaan tugas serta a year regarding the implementation of its duties and
rekomendasi Komite. Laporan komite dibuat oleh Sekretaris recommendations. The report is prepared by the Committee
Komite dan wajib ditandatangani oleh Ketua Komite. Secretary and must be signed by the Committee Chairman.
Per 31 Desember 2025, pelaksanaan kinerja Komite As of 31 December 2025, the performance of the
Pengarah Teknologi Informasi antara lain: Information Technology Steering Committee includes:
1. Penetapan lima proyek prioritas TI 2025 untuk 1. Determination of five priority IT projects for 2025 to
memastikan sumber daya fokus pada inisiatif bernilai ensure resources are focused on strategically valuable
strategis; initiatives;
2. Konfirmasi capaian basic security hygiene 100% serta 2. Confirmation of 100% achievement in basic security
peningkatan skor IKAS BSSN; hygiene and improvement of the BSSN IKAS score;
3. Penguatan strategi digitalisasi dokumen dan tata kelola 3. Strengthening the strategy for document digitization and
korespondensi digital; governance of digital correspondence;
4. Komitmen terhadap penguatan siber dengan 4. Commitment to enhancing cybersecurity by maintaining
mempertahankan sertifikasi ISO 27001. ISO 27001 certification.
1
5.D
Komite Pengembangan Produk Asuransi
Insurance Product Development Committee
Tugu Insurance telah membentuk Komite Pengembangan Tugu Insurance has established the Insurance Product
Produk Asuransi dengan tujuan membantu Direksi dalam Development Committee to assist the Board of Directors
rangka memantau implementasi pengembangan produk in monitoring the implementation of insurance product
asuransi seiring dengan pertumbuhan bisnis Perseroan, development in line with the company’s business growth.
memantau perkembangan eksposur produk asuransi, The committee also oversees the development of insurance
meninjau pelaksanaan serta pengkinian kebijakan, proses product exposure, reviews the execution and updates of
dan prosedur yang terkait dengan pengembangan produk policies, processes, and procedures related to sustainable
yang berkelanjutan. product development.
Susunan Keanggotaan, Dasar Pengangkatan, dan Masa Jabatan
Membership Composition, Basis of Appointment, and Term of Office
Ketentuan mengenai pengangkatan dan masa jabatan The provisions regarding the appointment and term of office
Komite Pengembangan Produk Asuransi adalah sebagai of the Insurance Product Development Committee are as
berikut: follows:
1. Anggota Komite diangkat dan diberhentikan oleh 1. Committee members are appointed and dismissed by
Direksi, berdasarkan rekomendasi dari Komite. Komite the Board of Directors, based on recommendations
bersifat independen dan bertanggung jawab langsung from the Committee. The Committee is independent
kepada Direktur yang membawahi fungsi pengembangan and reports directly to the Director overseeing insurance
produk asuransi; product development;
2. Direktur Pemasaran yang membawahi fungsi 2. The Marketing Director overseeing insurance product
pengembangan produk asuransi sebagai Penanggung development serves as the Primary Responsible Party
Jawab Utama sekaligus sebagai Ketua Komite; and Committee Chair;
3. Direktur yang membawahi fungsi Kepatuhan & 3. The Director overseeing Compliance & Risk
Manajemen Risiko dan Teknik sebagai Wakil Ketua Management and Technical serves as the Vice Chair
Komite merangkap sebagai Anggota Tetap Komite; of the Committee and concurrently as a Permanent
Member of the Committee;
4. Pejabat yang bertanggung jawab terhadap fungsi 4. The official responsible for product development serves
pengembangan produk sebagai Sekretaris Komite as the Committee Secretary and concurrently as a
merangkap sebagai Anggota Tetap Komite; Permanent Member of the Committee;
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342 Good Corporate Governance
5. Pejabat yang bertanggung jawab terhadap fungsi 5. The official responsible for risk management serves as
manajemen risiko sebagai Anggota Tetap Komite; a Permanent Member of the Committee;
6. Pejabat yang bertanggung jawab terhadap fungsi 6. The official responsible for marketing serves as a
pemasaran sebagai Anggota Tetap Komite; Permanent Member of the Committee;
7. Pejabat yang bertanggung jawab terhadap fungsi riset 7. The official responsible for research and development
dan pengembangan sebagai Anggota Tetap Komite; serves as a Permanent Member of the Committee;
8. Pejabat yang bertanggung jawab terhadap fungsi teknik 8. The official responsible for underwriting serves as a
underwriting sebagai Anggota Tetap Komite; Permanent Member of the Committee;
9. Aktuaris sebagai Anggota Tetap Komite; 9. The Actuary serves as a Permanent Member of the
Committee;
10. Tenaga Ahli Perusahaan sebagai Anggota Tetap Komite; 10. The Company experts serve as permanent members of
dan the Committee; and
11. Anggota Komite terdiri dari Anggota Tetap dengan hak 11. Committee membership consists of permanent
suara dan Anggota tanpa hak suara. members with voting rights and non-voting members.
Komite Pengembangan Produk Asuransi diperbarui The Insurance Product Development Committee was
berdasarkan Surat Keputusan Direksi No. 001/SKD/05/ updated based on the Board of Directors Decree No.
LCO-ATPI/II/2025 tanggal 3 Februari 2025 tentang Komite 001/SKD/05/LCO-ATPI/II/2025 dated 3 February 2025
Pengembangan Produk Asuransi PT Asuransi Tugu Pratama concerning the Insurance Product Development Committee
Indonesia Tbk. of PT Asuransi Tugu Pratama Indonesia Tbk.
Adapun susunan Komite Pengembangan Produk Asuransi As of 31 December 2025, the composition of the Insurance
per 31 Desember 2025, adalah sebagai berikut: Product Development Committee is as follows:
Posisi Nama Jabatan Periode Masa Jabatan
Position Name Position Term of Office
Penanggung Jawab Utama/ Ery Widiatmoko Direktur Pemasaran Asuransi Efektif sejak tanggal
Ketua Insurance Marketing Director 1 Oktober 2024
Primary Responsible Party/ Effective since 1 October
Chairman 2024
Wakil/Anggota Tetap Edi Yoga Prasetyo Direktur Kepatuhan & Manajemen Risiko
Vice/Permanent Member Director of Compliance & Risk Management
Fadlil Iswahyudi Direktur Teknik
Technical Director
Sekretaris/Anggota Tetap Yudhi Ferarro Business Development Group Head
Secretary/Permanent
Member
Anggota Tetap M. Haikal Sedayo Research, Development & Transformation
Permanent Member Group Head
Jonathan David Nandana ERM & HSSE Group Head
Rendy Andrias Underwriting II Group Head
Carolina Ledy Babbyana Sales & Distribution Group Head
M. Ivan Faizal Aktuaris Perusahaan
Company Actuary
Arkan Dewantara Tenaga Ahli Perusahaan
Company Expert
Anggota Tidak Tetap Pejabat tertinggi pada fungsi yang terkait dengan topik yang dibahas dan/atau direkomendasikan
Non-Permanent Member dalam Komite Pengembangan Produk Asuransi.
Officials related to the topics discussed and/or recommended in the Insurance Product
Development Committee, except for proposers of transactions or matters that deviate from normal
procedures.
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Profil Komite Pengembangan Produk Asuransi per 31 Desember 2025
Profile of the Insurance Product Development Committee as of 31 December 2025
Untuk Profil Direktur Pemasaran Asuransi, Direktur The profiles of the Insurance Marketing Director, Director of
Kepatuhan & Manajemen Risiko, dan Direktur Teknik dapat Compliance & Risk Management, and Technical Director can
dilihat pada profil Direksi. be found in the Board of Directors’ profile section.
Nama Yudhi Ferraro
Name
Jabatan Business Development Group Head
Position
Untuk profil Bapak Yudhi Ferraro dapat dilihat pada profil anggota Komite Pengarah Teknologi Informasi dalam Laporan Tahunan ini.
The profile of Mr. Yudhi Ferraro can be found in the Information Technology Steering Committee members’ profile section of this
Annual Report.
Nama M. Haikal Sedayo
Name
Jabatan Research, Development & Transformation Group Head
Position
Untuk profil Bapak M. Haikal Sedayo dapat dilihat pada profil anggota Komite Pengarah Teknologi Informasi dalam Laporan
Tahunan ini.
The profile of Mr. M. Haikal Sedayo can be found in the Information Technology Steering Committee members’ profile section of
this Annual Report.
Nama Jonathan David Nandana
Name
Jabatan ERM & HSSE Group Head
Position
Untuk profil Bapak Jonathan David Nandana dapat dilihat pada profil anggota Komite Investasi dalam Laporan Tahunan ini.
The profile of Mr. Jonathan David Nandana can be found in the Investment Committee members’ profile section of this Annual
Report.
Nama Rendy Andrias
Name
Jabatan Underwriting II Group Head
Position
Untuk profil Bapak Rendy Andrias dapat dilihat pada profil anggota Komite Pengarah Teknologi Informasi dalam Laporan Tahunan
ini.
The profile of Mr. Rendy Andrias can be found in the Information Technology Steering Committee members’ profile section of this
Annual Report.
Nama Carolina Ledy Babbyana
Name
Jabatan Sales & Distribution Group Head
Position
Kewarganegaraan Indonesia
Citizenship
Usia 43
Age
Domisili Jakarta Barat
Domicile West Jakarta
Pendidikan dan Pelatihan S1 - Ilmu Komunikasi
Education and Training Bachelor Degree - Communnication Science
Riwayat Pekerjaan dan • Business Development Group Head
Rangkap Jabatan • Broker Business Group Head
Work History and
Concurrent Position
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris, Direksi dan Pemegang Saham
Affiliation Relations Utama/Pengendali.
Has no affiliation with members of the Board of Commissioners, Board of Directors, or Major/
Controlling Shareholders.
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Nama M. Ivan Faizal
Name
Jabatan Aktuaris Perusahaan
Position Company Actuary
Untuk profil Bapak M. Ivan Faizal dapat dilihat pada profil anggota Komite Investasi dalam Laporan Tahunan ini.
The profile of Mr. M. Ivan Faizal can be found in the Investment Committee members’ profile section of this Annual Report.
Nama Arkan Dewantara
Name
Jabatan Tenaga Ahli Perusahaan
Position Company Expert
Untuk profil Bapak Arkan Dewantara dapat dilihat pada profil anggota Komite Investasi dalam Laporan Tahunan ini.
The profile of Mr. Arkan Dewantara can be found in the Investment Committee members’ profile section of this Annual Report.
Program Peningkatan Kompetensi Komite Pengembangan Produk Asuransi
Competency Development Program for the Insurance Product Development Committee
Komite Pengembangan Produk Asuransi telah mengikuti Members of the Insurance Product Development Committee
program peningkatan kompetensi sepanjang tahun 2025, di enhanced their competencies throughout 2025 by
antaranya: participating in the following programs:
Nama Jabatan Tanggal Tempat Subjek Penyelenggara
Name Position Date Place Subject Organizer
Ery Direktur Informasi peningkatan kompetensi/pelatihan Bapak Ery Widiatmoko dapat dilihat pada
Widiatmoko Pemasaran informasi peningkatan kompetensi/pelatihan anggota Direksi pada bab tata kelola ini.
Asuransi Information on Mr. Ery Widiatmoko’s competency development/training can be found in the
Insurance competency development/training section for Board of Directors members in this governance
Marketing chapter.
Director
Edi Yoga Direktur Informasi peningkatan kompetensi/pelatihan Bapak Edi Yoga Prasetyo dapat dilihat pada
Prasetyo Kepatuhan & informasi peningkatan kompetensi/pelatihan anggota Direksi pada bab tata kelola ini.
Manajemen Information on Mr. Edi Yoga Prasetyo’s competency development/training can be found in the
Risiko competency development/training section for Board of Directors members in this governance
Director of chapter.
Compliance &
Risk Management
Fadlil Direktur Teknik Informasi peningkatan kompetensi/pelatihan Bapak Fadlil Iswahyudi dapat dilihat pada
Iswahyudi Technical Director informasi peningkatan kompetensi/pelatihan anggota Direksi pada bab tata kelola ini.
Information on Mr. Fadlil Iswahyudi’s competency development/training can be found in the
competency development/training section for Board of Directors members in this governance
chapter.
Yudhi Ferraro Business Informasi pelatihan dan peningkatan kompetensi Bapak Yudhi Ferraro dapat dilihat pada
Development pelatihan dan peningkatan kompetensi anggota Komite Pengarah Teknologi Informasi pada
Group Head bab tata kelola ini.
Information on Mr. Yudhi Ferraro competency development/training can be found in the
competency development/training section for Information Technology Steering Committee
members in this governance chapter.
M. Haikal Research, Informasi pelatihan dan peningkatan kompetensi Bapak M. Haikal Sedayo dapat dilihat pada
Sedayo Development & pelatihan dan peningkatan kompetensi anggota Komite Pengarah Teknologi Informasi pada
Transformation bab tata kelola ini.
Group Head Information on Mr. M. Haikal Sedayo competency development/training can be found in the
competency development/training section for Information Technology Steering Committee
members in this governance chapter.
Jonathan ERM & HSSE Informasi pelatihan dan peningkatan kompetensi Bapak Jonathan David Nandana dapat dilihat
David Group Head pada pelatihan dan peningkatan kompetensi anggota Komite Investasi pada bab tata kelola
Nandana ini.
Information on Mr. Jonathan David Nandana competency development/training can be found
in the competency development/training section for Investment Committee members in this
governance chapter.
Rendy Underwriting II Informasi pelatihan dan peningkatan kompetensi Bapak Rendy Andrias dapat dilihat pada
Andrias Group Head pelatihan dan peningkatan kompetensi anggota Komite Pengarah Teknologi Informasi pada
bab tata kelola ini.
Information on Mr. Rendy Andrias competency development/training can be found in the
competency development/training section for Information Technology Steering Committee
members in this governance chapter.
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Nama Jabatan Tanggal Tempat Subjek Penyelenggara
Name Position Date Place Subject Organizer
Carolina Ledy Sales & 20 Januari 2025 Jakarta Asuransi Suretyship Tugu Institute X
Babbyana Distribution 20 January 2025 Suretyship Insurance Widya Dharma
Group Head Artha
19-21 Februari 2025 Daring RCC Sertifikasi QCRO Kategori A Tugu Institute X
19-21 February 2025 Online RCC Certification – QCRO Category A Widya Dharma
Artha
22-23 April 2025 Jakarta Tilearn 085 - Marine Hull: Tugu Institute
22-23 April 2025 Understanding Vessel & Insuring Them X Reinsurance
Group
16-17 Juni 2025 Daring Tishare 028 - Strategi & Peran Nyata Tugu Institute X
16-17 June 2025 Online Pekerja dalam Implementasi APU PPT Grajosa
& PPPSPM
Tishare 028 - Strategy and the
Active Role of Employees in the
Implementation of APU PPT & PPP
SPM
18 Juni 2025 Daring Tishare 021 - Knowledge Management Tugu Institute
18 June 2025 Online Awareness & Sosialisasi Linkedin
Learning
Tishare 021 - Knowledge
Management Awareness & Linkedin
Learning Socialization
2-15 Juli 2025 Daring Leadership Training - Creating a High Linkedin Learning
2-15 July 2025 Online Performance Culture
29 Juli 2025 Daring Tishare 022 - Sosialisasi Pelaporan Tugu Institute X
29 July 2025 Online Sistem Layanan Informasi Keuangan Underwriting I
(SLIK) untuk Perusahaan Asuransi
Umum
Tishare 022 – Socialization of
Financial Information Service
System (SLIK) Reporting for General
Insurance Companies
15 Agustus 2025 Jakarta Tilearn 095 - Perdagangan Karbon Tugu Institute
15 August 2025 Indonesia X IDX Stock
Tilearn 095 – Carbon Trading in Exchange
Indonesia
21 Agustus 2025 Hybrid Tilearn 096 - Privacy And Data Tugu Institute
21 August 2025 Protection Legal Framework & X ERM & HSSE
Implementation in Insurance Industry Group
18 September 2025 Jakarta Service Training Program 2025: Tugu Institute X
18 September 2025 Shaping (Batch 26) Markplus Institute
29 September 2025 Daring Tishare 024 - Sosialisasi Kebutuhan Tugu Institute
29 September 2025 Online Kompetensi Teknis Jabatan (KKTJ)
& Training Playbook Direktorat
Pemasaran Asuransi
Tishare 024 - Socialization on
Job-Specific Technical Competency
Requirements (KKTJ) & Training
Playbook of the Insurance Marketing
Directorate
2 Oktober 2025 Hybrid Tilearn 100 - Peningkatan Tugu Institute
2 October 2025 Pemahaman & Pelaporan Gratifikasi X Legal &
Tilearn 100 - Enhancing Compliance Group
Understanding and Reporting of
Gratification
28 Oktober 2025 Jakarta Tos Forum (Batch 3) - Agak Laen: Dua Tugu Institute
28 October 2025 Warna, Satu Tujuan
TOS Forum (Batch 3) - “Different
Perspectives, One Goal”
4-7 November 2025 Jakarta Certified Digital Marketing (CDM) PPM Manajemen
4-7 November 2025
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Nama Jabatan Tanggal Tempat Subjek Penyelenggara
Name Position Date Place Subject Organizer
26 November 2025 Jakarta Tishare 027 - Sharing Session: Tugu Institute
26 November 2025 Success Story Implementasi Service
Excellence
Tishare 027 - Sharing Session:
Success Story Implementasi Service
Excellence
4 Desember 2025 Daring Tilearn 104 - Leading Continuous Tugu Institute X
4 December 2025 Online Improvement Strategy Markplus Institute
M. Ivan Faizal Aktuaris Informasi pelatihan dan peningkatan kompetensi Bapak M. Ivan Faizal dapat dilihat pada
Perusahaan pelatihan dan peningkatan kompetensi anggota Komite Investasi pada bab tata kelola ini.
Company Actuary Information on Mr. M. Ivan Faizal competency development/training can be found in the
competency development/training section for Investment Committee members in this
governance chapter.
Arkan Tenaga Ahli Informasi pelatihan dan peningkatan kompetensi Bapak Arkan Dewantara dapat dilihat pada
Dewantara Perusahaan pelatihan dan peningkatan kompetensi anggota Komite Investasi pada bab tata kelola ini.
Company Expert Information on Mr. Arkan Dewantara competency development/training can be found in
the competency development/training section for Investment Committee members in this
governance chapter.
Tugas dan Tanggung Jawab
Duties and Responsibilities
Komite Pengembangan Produk Asuransi Tugu Insurance The Insurance Product Development Committee of Tugu
memiliki tugas dan tanggung jawab untuk melakukan Insurance has the duties and responsibilities to review and
tinjauan dan memberikan rekomendasi atas: provide recommendations on:
1. Pengembangan Produk Asuransi berdasarkan hasil 1. Insurance Product Development based on the results of
kajian atau pengujian Produk Asuransi. studies or product testing.
2. Pengklasifikasian Produk Asuransi yang: 2. Classification of Insurance Products, including:
a. Perlu mendapatkan persetujuan dari Otoritas Jasa a. Products that require approval from the Financial
Keuangan (OJK); atau Services Authority (OJK); or
b. Dilaporkan kepada OJK. b. Products that must be reported to OJK.
3. Pemasaran Produk Asuransi, berupa: 3. Marketing of Insurance Products, including:
a. Melanjutkan pemasaran Produk Asuransi; a. Continuing the marketing of insurance products;
b. Mengubah Produk Asuransi; dan/atau b. Modifying insurance products; and/or
c. Menghentikan pemasaran Produk Asuransi. c. Discontinuing the marketing of insurance products.
Pemberian rekomendasi atas perubahan produk asuransi Recommendations for changes to insurance products,
pada poin 3 dilakukan berdasarkan evaluasi produk as stated in point 3, are made based on the evaluation
asuransi yang dilakukan oleh Aktuaris Perusahaan dan/ of insurance products conducted by the Company’s
atau anggota Komite Pengembangan Produk Asuransi lain. Actuary and/or other members of the Insurance Product
Development Committee.
Komite Pengembangan Produk Asuransi memiliki pedoman The Insurance Product Development Committee operates
kerja yang dituangkan dalam Term of Reference (ToR) based on work guidelines outlined in the Terms of
Komite Pengembangan Produk Asuransi PT Asuransi Tugu Reference (ToR) of the Insurance Product Development
Pratama Indonesia Tbk. Committee of PT Asuransi Tugu Pratama Indonesia Tbk.
Kewenangan Komite Committee Authority
Memberikan penetapan terhadap hasil identifikasi dan To approve the results of the identification and self-
penilaian sendiri atas rencana pengembangan Produk assessment of proposed Insurance Product development
Asuransi terkait Kategori Produk Asuransi sesuai dengan plans, including the determination of the relevant Insurance
ketentuan yang diatur dalam Peraturan OJK No. 8 Tahun Product Category, in accordance with the provisions set out
2024 tentang Produk Asuransi dan Saluran Pemasaran in Financial Services Authority Regulation (OJK) No. 8 of
Produk Asuransi. 2024 concerning Insurance Products and Insurance Product
Marketing Channels.
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Good Corporate Governance 347
Kebijakan dan Pelaksanaan Rapat
Meeting Policy and Implementation Policy
Komite Pengembangan Produk Asuransi wajib melakukan The Insurance Product Development Committee must
rapat berkala dengan ketentuan sebagai berikut: conduct regular meetings with the following stipulations:
1. Komite wajib melakukan rapat Komite paling sedikit 2 1. The Committee must hold at least 2 (two) meetings per
(dua) kali dalam satu tahun; year;
2. Rapat Komite dipimpin oleh Ketua Komite. Dalam hal 2. Committee meetings are led by the Committee Chair.
Ketua Komite berhalangan hadir, maka Ketua Komite If the Chair is unable to attend, they will appoint a
akan menunjuk diantara anggota Tetap untuk bertugas Permanent Member to preside over the meeting;
sebagai pimpinan rapat;
3. Sekretaris Komite melakukan persiapan rapat, 3. The Committee Secretary is responsible for preparing
membuat undangan, menentukan agenda rapat, dan meetings, sending invitations, setting the agenda,
mereviu kesesuaian materi yang akan disampaikan reviewing the relevance of materials to be presented,
dalam rapat serta menyusun risalah rapat Komite; and preparing the meeting minutes;
4. Pembahasan dalam Komite dapat berupa rapat ataupun 4. Discussions within the Committee may take place
penandatanganan sirkuler; through meetings or circular decision-making;
5. Tema pembahasan pada Rapat Komite merujuk 5. The discussion topics in Committee Meetings refer to
pada cakupan pembahasan dalam Rapat Komite the scope of discussions within the Insurance Product
Pengembangan Produk Asuransi; Development Committee Meetings;
6. Rapat dianggap sah dan berwenang mengambil 6. Meetings are considered valid and authorized to
keputusan yang mengikat apabila telah memenuhi make binding decisions if they meet the quorum of
kuorum kehadiran anggota; attendance;
7. Rapat akan memenuhi kuorum apabila dihadiri oleh 2/3 7. A meeting meets the quorum if attended by two-thirds
(dua per tiga) anggota Komite; (2/3) of the Committee members;
8. Keputusan dapat diambil dengan suara bulat dari 8. Decisions are made unanimously by the attending
Anggota Komite yang hadir atau berdasarkan suara Committee members or by a majority vote (>50%) of
mayoritas (>50%) dari Anggota Komite yang hadir; those present;
9. Dalam hal jumlah suara yang setuju sama dengan 9. If the number of votes in favor is equal to the number of
jumlah suara yang tidak setuju, maka keputusan Rapat votes against, the decision is left to the Meeting Chair;
diserahkan kepada pimpinan Rapat;
10. Dalam pelaksanaan rapat Komite, selain dihadiri oleh 10. In Committee meetings, external invitees may be invited
Anggota Komite, dapat mengundang pihak-pihak (invitee) if relevant to the discussion agenda;
yang dianggap terkait sesuai dengan agenda yang
dibahas;
11. Status tindak lanjut rapat sebelumnya disampaikan 11. The status of follow-up actions from previous meetings
pada setiap awal Rapat Komite; is presented at the beginning of each Committee
meeting;
12. Setiap perbedaan pendapat (dissenting opinion) dalam 12. Any dissenting opinions during the meeting must be
rapat harus secara jelas dinyatakan dalam Risalah clearly stated in the Minutes of Meeting, along with the
Rapat beserta alasannya; dan reasons; and
13. Anggota Komite yang hadir maupun yang tidak hadir 13. All Committee members, whether present or absent, are
dalam rapat Komite berhak menerima salinan risalah entitled to receive a copy of the meeting minutes.
rapat Komite.
Selama tahun 2025, Komite Pengembangan Produk In 2025, the Insurance Product Development Committee
Asuransi telah menyelenggarakan 3 (tiga) kali rapat dengan held 3 (three) meetings, with the following attendance
rincian kehadiran sebagai berikut: details for its members:
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Tidak Hadir dengan
Jumlah
Nama Jumlah Rapat Kehadiran dalam % Surat Kuasa
Kehadiran
Name Total Meetings Attendance in % Absence with Power of
Total Attendance
Attorney
Ery Widiatmoko 3 3 100% -
Edi Yoga Prasetyo 3 3 100% -
Fadlil Iswahyudi 3 3 100% -
Yudhi Ferarro* 3 2 100% -
M. Haikal Sedayo 3 3 100% -
Jonathan David Nandana 3 3 100% -
Rendy Andrias 3 3 100% -
Carolina Ledy Babbyana 3 3 100% -
M. Ivan Faizal 3 3 100% -
Arkan Dewantara 3 3 100% -
* Beliau resmi menjabat sejak tanggal 2 Mei 2025.
He has serves as the position since 2 May 2025.
Laporan Pelaksanaan Tugas Komite Pengembangan Produk Asuransi
Report on the Implementation of Tasks by the Insurance Product Development Committee
Komite membuat laporan berkala paling sedikit 1 (satu) The Committee prepares a periodic report at least
kali dalam setahun mengenai pelaksanaan tugas serta once a year on the implementation of its duties and
rekomendasi Komite. Laporan komite dibuat oleh Sekretaris recommendations. The report is prepared by the Committee
Komite dan wajib ditandatangani oleh Ketua Komite. Secretary and must be signed by the Committee Chair.
Per 31 Desember 2025, pelaksanaan kinerja Komite As of 31 December 2025, the performance implementation
Pengembangan Produk Asuransi antara lain: of the Insurance Product Development Committee includes:
1. Meeting perdana terkait Penetapan Susunan Komite 1. The inaugural meeting of the Insurance Product
Pengembangan Produk tahun 2025 dan penetapan Development Committee was held on 12 March 2025,
untuk pendefinisian Bisnis retail/Mass Product yang addressing the determination of the Committee’s
dilaksanakan pada tanggal 12 Maret 2025; composition for 2025 and the definition of retail
business/mass products;
2. Meeting Komite Pengembangan Produk dengan topik 2. A Committee meeting was held on 3 June 2025 to
Pembahasan realisasi dan revisi rencana bisnis discuss the realization and revision of the 2025
pengembangan produk 2025 yang dilaksanakan pada insurance product development business plan; and
tanggal 3 Juni 2025; dan
3. Meeting Komite Pengembangan Produk dengan topik 3. A Committee meeting was held on 10 November 2025
pembahasan realisasi rencana bisnis pengembangan to discuss the realization of the insurance product
produk di tahun berjalan dan rencana pengajuan development business plan in the current year, as well
rencana bisnis pengembangan produk untuk tahun as the proposed submission of the 2026 insurance
2026 yang dilaksanakan pada tanggal 10 November product development business plan.
2025.
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1
5.E
Sekretaris Perusahaan
Corporate Secretary
Sekretaris Perusahaan Tugu Insurance berperan sebagai The Corporate Secretary of Tugu Insurance serves as
penghubung utama antara Perseroan dan pihak eksternal, the primary liaison between the Company and external
khususnya dalam menjaga persepsi publik terhadap citra parties, particularly in safeguarding public perception of
Perseroan serta memastikan terlaksananya keterbukaan the Company’s image and ensuring the implementation
informasi. Setiap informasi yang disampaikan oleh of information disclosure. All information conveyed by
Sekretaris Perusahaan kepada publik merupakan informasi the Corporate Secretary to the public constitutes official
resmi yang mewakili Perseroan. information on behalf of the Company.
Selain itu, Sekretaris Perusahaan bertanggung jawab In addition, the Corporate Secretary is responsible for
untuk memastikan bahwa Perseroan senantiasa mematuhi ensuring the Company’s compliance with all applicable
seluruh ketentuan peraturan perundang-undangan di capital market regulations, including reporting obligations
bidang pasar modal, termasuk kewajiban pelaporan dan and the disclosure of information to the relevant authorities
pengungkapan informasi kepada otoritas serta pemangku and stakeholders.
kepentingan.
Kedudukan dan Penunjukan Sekretaris Perusahaan
Position and Appointment of Corporate Secretary
Ketentuan mengenai kedudukan dan penunjukan Sekretaris The provisions governing the position and appointment of
Perusahaan di Tugu Insurance ditetapkan sebagai berikut: the Corporate Secretary at Tugu Insurance are stipulated as
follows:
1. Fungsi Sekretaris Perusahaan dapat dijalankan oleh 1. The Corporate Secretary function may be carried out
seorang individu atau oleh suatu unit kerja yang by an individual or by a dedicated unit led by a single
dipimpin oleh satu orang penanggung jawab; person in charge;
2. Sekretaris Perusahaan diangkat dan diberhentikan 2. The Corporate Secretary is appointed and dismissed by
berdasarkan Keputusan Direksi melalui mekanisme a Board of Directors’ Resolution through the Company’s
internal Perseroan dengan persetujuan Dewan internal mechanism with the approval of the Board of
Komisaris. Dalam struktur organisasi Perseroan, Commissioners. Within the Company’s organizational
Sekretaris Perusahaan bertanggung jawab langsung structure, the Corporate Secretary reports directly to the
kepada Presiden Direktur; President Director;
3. Jabatan Sekretaris Perusahaan dapat dirangkap oleh 3. The position of Corporate Secretary may be concurrently
anggota Direksi, atau Perseroan dapat menetapkan held by a member of the Board of Directors, or the
salah satu pejabat satu tingkat di bawah Direksi dalam Company may designate an official one level below the
struktur organisasi sebagai Sekretaris Perusahaan; Board of Directors within the organizational structure to
serve as Corporate Secretary;
4. Sekretaris Perusahaan dilarang merangkap jabatan apa 4. The Corporate Secretary is prohibited from holding any
pun pada perusahaan publik lainnya; dan concurrent position in another public company; and
5. Sekretaris Perusahaan Perseroan wajib memiliki 5. The Company’s Corporate Secretary is required to
pengetahuan yang memadai mengenai peraturan yang possess adequate knowledge of regulations relevant to
berkaitan dengan Perseroan, hubungan masyarakat, the Company, public relations, administrative skills, as
keterampilan administratif, serta pengalaman yang well as experience that supports the effective execution
mendukung pelaksanaan tugas dan tanggung jawabnya. of his or her duties and responsibilities.
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Keorganisasian Sekretaris Perusahaan
Organization of Corporate Secretary
Struktur organisasi Corporate Secretary Group Tugu The organizational structure of the Corporate Secretary
Insurance ditetapkan berdasarkan Keputusan Direksi No. Group of Tugu Insurance is established pursuant to the
104/SKD/04/HCM-ATPI/VIII/2024 tanggal 9 Agustus 2024 Board of Directors’ Resolution No. 104/SKD/04/HCM-
tentang Struktur Organisasi PT Asuransi Tugu Pratama ATPI/VIII/2024 dated 9 August 2024 concerning the
Indonesia Tbk. Struktur ini dirancang untuk mendukung Organizational Structure of PT Asuransi Tugu Pratama
pelaksanaan fungsi Sekretaris Perusahaan secara efektif, Indonesia Tbk. This structure is designed to support the
selaras dengan kebutuhan operasional Perseroan serta effective execution of the Corporate Secretary’s functions,
ketentuan peraturan perundang-undangan yang berlaku. in line with the Company’s operational requirements and
applicable laws and regulations.
Corporate Secretary
Government, Public Relation Investor Relation BOD Office Corporate Communication
& CSR Department Department Department & Brand Departement
Profil Pejabat Sekretaris Perusahaan
Profile of Corporate Secretary
Berdasarkan surat yang telah dilaporkan kepada Otoritas Based on the letter reported to the Financial Services
Jasa Keuangan (OJK) dengan No. 039/S/01/PD-ATPI/ Authority (OJK) under No. 039/S/01/PD-ATPI/II/2025
II/2025 tanggal 1 Februari 2025, posisi Sekretaris dated 1 February 2025, the position of Corporate Secretary
Perusahaan dijabat oleh Dudi Subekti. Profil Bapak Dudi is held by Dudi Subekti. Mr. Dudi Subekti’s profile is as
Subekti sebagai berikut: follows:
Nama Dudi Subekti
Name
Jabatan Corporate Secretary Group Head (Plt)
Position
Kewarganegaraan Indonesia
Citizenship
Usia 41
Age
Domisili Bogor
Domicile
Pendidikan dan Pelatihan • S2 Magister Desain dari Institut Teknologi • Master’s Degree of Desain from Institut
Education and Training Bandung (2021) Teknologi Bandung (2021)
• S1 Sarjana Teknologi Industri Pertanian dari • Bachelor’s Degree of Agro-Industrial Technology
Institut Pertanian Bogor (2008) from Institut Pertanian Bogor (2008)
Riwayat Pekerjaan dan • Quality Management & BoD Support Dept. • Quality Management & BoD Support Dept.
Rangkap Jabatan Head, PT Asuransi Tugu Pratama Indonesia Tbk Head, PT Asuransi Tugu Pratama Indonesia Tbk
Work History and (Maret 2023-1 Februari 2025) (March 2023-1 February 2025)
Concurrent Position • Electric Vehicle & Mobility Team Leader, PT Astra • Electric Vehicle & Mobility Team Leader, PT Astra
Honda Motor (Juli 2018-Februari 2023) Honda Motor (July 2018-February 2023)
• Marketing Product Management, PT Astra • Marketing Product Management, PT Astra
Honda Motor (Januari 2013-Juni 2018) Honda Motor (January 2013-June 2018)
• Product Officer, PT Astra Honda Motor (Juni • Product Officer, PT Astra Honda Motor (June
2008-Desember 2012) 2008-December 2012)
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris, Direksi, dan Pemegang Saham
Affiliation Relations Utama/Pengendali.
Has no affiliation with members of the Board of Commissioners, Board of Directors, or Major/
Controlling Shareholders.
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Tugas dan Tanggung Jawab Sekretaris Perusahaan
Corporate Secretary’s Duties and Responsibilities
Dalam menjalankan peran strategisnya sebagai penghubung In carrying out its strategic role in facilitating
antar organ perusahaan, penjaga hubungan Perseroan communication among the Company’s organs, maintaining
dengan para pemangku kepentingan, serta penjamin relationships with stakeholders, and ensuring compliance
kepatuhan terhadap ketentuan yang berlaku, Sekretaris with prevailing regulations, the Corporate Secretary is
Perusahaan memiliki tugas dan tanggung jawab sebagai responsible for the following duties:
berikut:
1. Menetapkan anggaran operasional Group dan 1. Determine the Group’s operational budget and oversee
mengawasi penggunaannya untuk memastikan its utilization to ensure budget effectiveness;
efektivitas anggaran;
2. Menetapkan sasaran dan target kerja Group, 2. Set the Group’s objectives and performance targets,
mengoordinasikan serta mengevaluasi pelaksanaannya and coordinate and evaluate their implementation;
guna memastikan pencapaian sasaran dan target kerja;
3. Merekomendasikan kebutuhan sumber daya manusia 3. Recommend the required human resources to ensure
untuk menjamin efektivitas pencapaian sasaran dan effective achievement of the Group’s objectives;
target kerja Group;
4. Menilai kinerja dan kompetensi bawahan guna 4. Assess subordinates’ performance and competencies
memastikan pencapaian kinerja individu serta to ensure individual performance and competency
pengembangan kompetensi; development;
5. Menyetujui dan mengevaluasi keterlibatan pihak ketiga, 5. Approve and evaluate the engagement of third
serta menunjuk pihak ketiga dalam proses komunikasi parties, and appoint third parties involved in corporate
Perusahaan dan pelaksanaan Tanggung Jawab Sosial communications and Corporate Social Responsibility
Perusahaan (CSR); (CSR) activities;
6. Mengevaluasi dan merekomendasikan perubahan 6. Evaluate and recommend policy changes related to
kebijakan terkait proses komunikasi perusahaan dan corporate communication and CSR processes to
CSR guna meningkatkan efektivitas kerja Corporate enhance effectiveness;
Secretary Group;
7. Mengawasi dan mengevaluasi pelaksanaan proses 7. Supervise and evaluate the implementation of corporate
komunikasi perusahaan dan CSR untuk meningkatkan communication and CSR processes;
efektivitas kerja;
8. Mengevaluasi pelaksanaan program kerja Corporate 8. Evaluate the implementation of work programs within
Secretary Group guna mengidentifikasi kesenjangan the Corporate Secretary Group to identify gaps between
antara perencanaan dan implementasi; planning and execution;
9. Memastikan penerapan budaya dan nilai-nilai 9. Ensure the implementation of the Company’s culture
Perusahaan di lingkungan Corporate Secretary Group; and values within the Corporate Secretary Group;
10. Mengendalikan dan mengoordinasikan seluruh kegiatan 10. Control and coordinate all corporate communication
komunikasi perusahaan dan hubungan masyarakat, and public relations activities, and accompany the
serta mendampingi Direksi dan/atau mewakili Board of Directors and/or represent the Company in
Perusahaan dalam berkomunikasi dengan pihak communications with external parties;
eksternal;
11. Melaksanakan koordinasi dan menjadi penghubung 11. Coordinate and act as a liaison between the Board
antara Direksi dengan Dewan Komisaris, Pemegang of Directors and the Board of Commissioners,
Saham, masyarakat, dan media massa; Shareholders, the public, and the media;
12. Mengoordinasikan penyelenggaraan RUPST, RUPSLB, 12. Coordinate the organization of AGMS, EGMS, Board
rapat Dewan Komisaris, dan rapat Direksi, serta of Commissioners’ meetings, and Board of Directors’
mengoordinasikan penyusunan risalah rapat; meetings, including the preparation of meeting minutes;
13. Mengendalikan dan mengoordinasikan penyusunan 13. Control and coordinate the preparation of the Annual
Laporan Tahunan dan Laporan Berkelanjutan agar tersaji Report and Sustainability Report to ensure they are
secara komprehensif, akurat, menarik, tepat waktu, dan comprehensive, accurate, timely, and compliant with
sesuai ketentuan; regulations;
14. Mengendalikan dan mengevaluasi pelaksanaan program 14. Control and evaluate the implementation of strategic,
CSR yang strategis, komprehensif, dan berkelanjutan; comprehensive, and sustainable CSR programs;
15. Mengendalikan dan mengoordinasikan kegiatan 15. Control and coordinate corporate secretarial activities,
kesekretariatan perusahaan, pengelolaan dokumen management of important documents, and the updating
penting, serta pemutakhiran informasi perusahaan of corporate information for stakeholders;
kepada stakeholders;
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16. Bertindak sebagai penghubung/mediator antara 16. Act as a liaison/mediator among the Board of Directors,
Direksi, karyawan, Dewan Komisaris, pemegang saham, employees, Board of Commissioners, shareholders,
regulator, asosiasi, masyarakat, media massa, dan regulators, associations, the public, the media, and
pihak eksternal lainnya; dan other external parties; and
17. Mengoordinasikan pemantauan perubahan peraturan 17. Coordinate the monitoring of changes in relevant laws
perundang-undangan yang relevan, menganalisis and regulations, analyze their impact on the Company,
dampaknya terhadap Perseroan, serta menyampaikan and report the findings to the Board of Directors.
hasil kajian kepada Direksi.
Pelatihan dan Sertifikasi
Trainings and Certifications
Perseroan senantiasa berkomitmen untuk memastikan The Company remains committed to ensuring that the
bahwa fungsi Sekretaris Perusahaan dijalankan oleh Corporate Secretary function is carried out by individuals
individu yang memiliki kompetensi dan kualifikasi yang with adequate competencies and qualifications. Throughout
memadai. Sepanjang tahun pelaporan, pengembangan the reporting year, competency development was
kompetensi dilakukan secara berkelanjutan melalui continuously pursued through various internal and external
berbagai forum peningkatan kapasitas, baik internal capacity-building initiatives, and the Corporate Secretary
maupun eksternal dan telah mendapatkan sertifikasi yang has obtained certifications that support the execution of
mendukung fungsi tersebut. this function.
Nama Jabatan Tanggal Tempat Subjek Penyelenggara
Name Position Date Place Subject Organizer
Dudi Subekti Sekretaris 24 Maret 2025 Daring Sertifikasi QCRO Widya Dharma
Perusahaan 24 March 2025 Online QCRO Certification Artha
Corporate 17 Mei 2025 UGM Program Mini Magister Hukum 2025 (Legal Pertamina
Secretary 17 May 2025 Clarity in Business & Energy Industry)
Mini Master of Law Program 2025 (Legal
Clarity in Business & Energy Industry)
11 Juni 2025 Jakarta Managing Crisis with Composed and Tugu Institute X
11 June 2025 Strategic Communication Markplus Institute
18 Juni 2025 Daring Leadership Training - Creating a High- LinkedIn Learning
18 June 2025 Online Performance Culture
11 Agustus 2025 Jakarta Kick Off: Intermediate Service Training Tugu Institute X
11 August 2025 Program 2025 & Rangkaian Service Markplus Institute
Excellence Intermediate Level
Kick-off: Intermediate Service Training
Program 2025 & Series of Service
Excellence (Intermediate Level)
21 Agustus 2025 Hybrid Privacy and Data Protection Legal Tugu Institute
21 August 2025 Framework & Implementation in Insurance X ERM & HSSE
Industry Group
2 Oktober 2025 Hybrid Peningkatan Pemahaman & Pelaporan Tugu Institute
2 October 2025 Gratifikasi X Legal &
Enhancing Understanding and Reporting of Compliance Group
Gratification
17 November 2025 Jakarta Integrity in Action: Strengthening Tugu Institute
17 November 2025 Governance & Managing Procurement Risks
4 Desember 2025 Daring Leading Continuous Improvement Strategy Tugu Institute X
4 December 2025 Online Markplus Institute
Laporan Pelaksanaan Tugas Sekretaris Perusahaan
Report on Implementation of Corporate Secretary Duties
Dalam menjalankan peran strategisnya dalam memfasilitasi In fulfilling its strategic role to facilitate communication
komunikasi antar organ perusahaan, membangun hubungan among corporate organs, maintain relationships between
Perseroan dengan para pemangku kepentingan, serta the Company and stakeholders, and ensure compliance
memastikan kepatuhan terhadap peraturan yang berlaku, with applicable regulations, the Corporate Secretary as of
Sekretaris Perusahaan per Desember 2025 memiliki tugas December 2025 holds the following responsibilities:
dan tanggung jawab sebagai berikut:
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1. Government, Public Relations & CSR 1. Government, Public Relations & CSR
Departemen Government, Public Relations & CSR The Government, Public Relations & CSR Department is
bertanggung jawab atas kegiatan komunikasi eksternal responsible for the Company’s external communications
Perseroan serta menjalin hubungan harmonis dengan and maintaining harmonious relationships with
para pemangku kepentingan. Dalam membangun kerja stakeholders. In building effective collaboration with
sama yang baik dengan pihak eksternal, departemen external parties, the department executes Media
ini menjalankan fungsi Media Relations & Engagement Relations & Engagement functions to sustain strong
untuk memastikan hubungan yang solid antara Tugu relations between Tugu Insurance and journalists/media
Insurance dengan jurnalis media. representatives.
Sepanjang tahun 2025, Departemen Government, Public Throughout 2025, the Government, Public Relations &
Relations & CSR melaksanakan serangkaian kegiatan CSR Department conducted various media relations &
media relations & engagement, termasuk kunjungan engagement activities, including media visits, media
media, wawancara media, dan kegiatan courtesy media interviews, courtesy events, and media gathering. The
dan media gathering. Departemen ini juga melakukan department also performed media monitoring & analysis
media monitoring & analisis untuk memberikan to provide updates on media coverage related to Tugu
informasi terkait pemberitaan di media mengenai bisnis Insurance’s group business, regulations, and other
grup Tugu Insurance, regulasi, dan isu yang relevan matters concerning the Company. Media monitoring also
dengan Perseroan. Media monitoring turut digunakan supports the calculation of PR Value and Advertising
untuk menghitung PR Value dan Advertising Value dari Value for published coverage.
pemberitaan Tugu Insurance yang terpublikasi.
Selain itu, departemen ini secara berkala menerbitkan Additionally, the department periodically issues Press
Press Release dan mempublikasikan ringkasan Releases and publishes financial summary reports in
Laporan Keuangan sesuai ketentuan regulasi. accordance with regulatory requirements. Reporting
Kewajiban pelaporan kepada regulator, yaitu Otoritas obligations to regulators, including the Financial
Jasa Keuangan (OJK) dan Bursa Efek Indonesia (BEI), Services Authority (OJK) and the Indonesia Stock
dilakukan secara rutin maupun ad hoc. Pada tahun Exchange (IDX), are fulfilled both routinely and on an
2025, Departemen Government, Public Relations & CSR ad hoc basis. In 2025, the department also executed
juga melaksanakan pelaporan Rencana Aksi Keuangan Sustainable Finance Action Plan (RAKB) reporting for
Berkelanjutan (RAKB) periode 2026 dan menjalankan 2026 and implemented the Company’s Corporate Social
kegiatan Corporate Social Responsibility (CSR) Responsibility (CSR) programs. Tugu Insurance’s CSR
Perseroan. Program CSR Tugu Insurance dikenal dengan initiatives, known as Bakti Tugu, consist of four pillars:
Bakti Tugu, yang terdiri dari empat pilar: Bakti untuk Health and Safety, Environment, Education and Financial
Kesehatan dan Keselamatan, Bakti untuk Lingkungan Literacy, and Economic Empowerment. Details of CSR
Hidup, Bakti untuk Pendidikan dan Literasi Keuangan, activities conducted in 2025 are comprehensively
dan Bakti untuk Pemberdayaan Ekonomi. Rincian presented in the Company’s 2025 Sustainability Report.
kegiatan CSR yang telah dilaksanakan sepanjang tahun
2025 dijabarkan secara komprehensif dalam Laporan
Keberlanjutan (Sustainability Report) 2025 Perseroan.
2. Investor Relations 2. Investor Relations
Departemen Investor Relations aktif mengadakan The Investor Relations Department actively engages
pertemuan dengan analis, komunitas saham, dan with analysts, investment communities, and
investor, serta secara rutin melakukan korespondensi shareholders, and routinely corresponds to provide
untuk memberikan pembaruan terkait kondisi dan updates on the Company’s condition and performance.
kinerja perusahaan. Sepanjang tahun 2025, Investor In 2025, Investor Relations coordinated the Annual
Relations telah mengoordinasikan penyelenggaraan General Meeting of Shareholders (AGMS) for the 2024
RUPST tahun buku 2024 pada 29 April 2025, dan fiscal year on 29 April 2025, Extraordinary General
RUPSLB pada 17 September 2025, serta Public Meeting of Shareholders (EGMS) on 17 September
Expose Tahunan pada 20 November 2025, termasuk 2025, and the Annual Public Expose on 20 November
penyusunan Laporan Tahunan 2024 untuk mendapatkan 2025, including the preparation of the 2024 Annual
persetujuan pemegang saham melalui RUPS. Report for shareholder approval through the AGMS.
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3. BOD Office 3. BOD Office
BOD Office berperan mengoordinasikan seluruh kegiatan The BOD Office coordinates all activities of the Board
Direksi, termasuk daily meeting, facilities, budgeting, of Directors, including daily meetings, facilities,
pertemuan dengan mitra bisnis, perjalanan dinas, serta budgeting, business partner meetings, official trips, and
memastikan pemenuhan kewajiban pelaporan dan ensures compliance with reporting and documentation
dokumentasi sesuai peraturan yang berlaku. obligations under applicable regulations.
Pada tahun 2025, BOD Office melaksanakan berbagai In 2025, the BOD Office carried out various activities,
kegiatan, antara lain penyusunan arahan strategi including corporate performance oversight through
korporat 2025 melalui BOD Retreat, yang kemudian di- formulation of 2025 corporate strategy guidance via
cascade kepada jajaran BOD minus one dalam Planning BOD Retreat, which was then cascaded to the BOD
Cycle, sebagai bentuk komunikasi dua arah antara minus one level during the Planning Cycle, establishing
penyampaian strategi perusahaan dan respons berupa two-way communication between strategy dissemination
proposal rencana bisnis dari fungsi terkait. Selain itu, by the Board and responses in the form of business
BOD Office juga mengoordinasikan pelaksanaan BOD proposals from relevant functions. The BOD Office also
Meeting, Rapat dengan Dewan Komisaris, serta Town coordinated BOD Meetings, Meeting with the Board of
Hall Meeting Perusahaan. Commissioners, and the Company’s Town Hall Meeting.
4. Corporate Communication & Brand 4. Corporate Communication & Brand
Departemen Corporate Communication & Brand, The Corporate Communication & Brand Department,
yang berada di bawah Corporate Secretary Group, under the Corporate Secretary Group, is responsible
bertanggung jawab atas pengelolaan kampanye merek for managing the company’s brand campaigns through
perusahaan melalui aktivitas komunikasi internal dan internal and external communication activities tailored
eksternal yang disesuaikan dengan target segmen to the Company’s target segments.
Perseroan.
Sepanjang tahun 2025, departemen ini melaksanakan Throughout 2025, this department will implement
kampanye merek dan aktivitas promosi melalui kanal brand campaigns and promotional activities through
digital dan offline dengan memanfaatkan aset internal digital and offline channels, utilizing the Company’s
Perseroan, seperti website dan media sosial, serta internal assets, such as the company’s website and
berbagai kanal digital arus utama lainnya. Departemen social media, as well as various other mainstream
ini juga mendukung fungsi internal melalui penyediaan digital channels. The department also supports internal
Marketing Kit/Promotional Tools dan berkolaborasi functions by providing Marketing Kits/Promotional Tools
dengan fungsi terkait dalam implementasi kampanye and collaborating with related functions in implementing
internalisasi Core Value BUMN/Danantara dan the internalization campaign for BUMN/Danantara and
Pertamina. Pertamina’s Core Values.
Sebagai bagian dari keberlanjutan transformasi merek As part of the ongoing brand transformation since
sejak 2018, Departemen Corporate Communication 2018, the Corporate Communication & Brand
& Brand secara konsisten memperkuat pendekatan Department has consistently strengthened its customer-
komunikasi yang berorientasi pada pelanggan dan and stakeholder-oriented communication approach
pemangku kepentingan guna membangun kepercayaan, to build trust, enhance the quality of the experience,
meningkatkan kualitas pengalaman, serta memperkuat and strengthen engagement across all corporate
keterlibatan di seluruh touchpoints komunikasi communication touchpoints.
perusahaan.
Strategi komunikasi perusahaan pada tahun 2026 akan The Company’s communication strategy for 2026 will
menekankan pendekatan humanis, mempermudah emphasize a human-centered approach, ease of access
akses informasi, dan memperkuat citra Perseroan to information, and further strengthen the Company’s
sebagai entitas yang terpercaya, mendukung visi reputation as a trusted entity, supporting the vision
perusahaan menjadi perusahaan asuransi umum nomor to become the leading general insurance company in
satu di Indonesia melalui inovasi produk dan layanan Indonesia with superior product innovation and services.
unggul.
Dalam menjalankan fungsi komunikasi dengan regulator, In managing regulatory communications, the Corporate
Sekretaris Perusahaan menyampaikan korespondensi Secretary submitted correspondence to OJK and IDX
kepada OJK dan BEI sepanjang tahun 2025, meliputi throughout 2025, covering both routine and ad hoc
kewajiban rutin dan ad hoc antara lain sebagai berikut: obligations among others as follows:
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
Page 355
Tata Kelola Perusahaan
Good Corporate Governance 355
Nomor Surat Tanggal Kepada Perihal
No.
Letter Number Date To Regarding
1 001/S/01/COS- 6 Januari 2025 Otoritas Jasa Keuangan (OJK) dan Laporan Bulanan Kegiatan Registrasi
ATPI/I/2025 6 January 2025 Bursa Efek Indonesia (BEI) PT Asuransi Tugu Pratama Indonesia Tbk
Financial Services Authority (OJK) Monthly Report on Registration Activities of
and Indonesia Stock Exchange (IDX) PT Asuransi Tugu Pratama Indonesia Tbk
2 003/S/01/COS- 15 Januari 2025 Otoritas Jasa Keuangan (OJK) Laporan Perubahan Kepemilikan Saham
ATPI/I/2025 15 January 2025 Financial Services Authority (OJK) Report on Changes in Share Ownership
3 004/S/01/COS- 21 Januari 2025 Otoritas Jasa Keuangan (OJK) Laporan Perubahan Kepemilikan Saham
ATPI/I/2025 21 January 2025 Financial Services Authority (OJK) Report on Changes in Share Ownership
4 006/S/01/COS- 3 Februari 2025 Otoritas Jasa Keuangan (OJK) Laporan Perubahan Kepemilikan Saham
ATPI/II/2025 3 February 2025 Financial Services Authority (OJK) Report on Changes in Share Ownership
5 007/S/01/COS- 5 Februari 2025 Otoritas Jasa Keuangan (OJK) dan Laporan Bulanan Kegiatan Registrasi
ATPI/II/2025 5 February 2025 Bursa Efek Indonesia (BEI) PT Asuransi Tugu Pratama Indonesia Tbk
Financial Services Authority (OJK) Monthly Report on Registration Activities of
and Indonesia Stock Exchange (IDX) PT Asuransi Tugu Pratama Indonesia Tbk
6 011/S/01/COS- 3 Maret 2025 Otoritas Jasa Keuangan (OJK) Penyampaian Laporan Keuangan Audited XBLR
ATPI/III/2025 3 March 2025 Financial Services Authority (OJK) 2024
Submission of Audited Financial Statements
XBLR 2024
7 012/S/01/COS- 3 Maret 2025 Otoritas Jasa Keuangan (OJK) Penyampaian Informasi Bukti Laporan
ATPI/III/2025 3 March 2025 Financial Services Authority (OJK) Keuangan Tahunan Konsolidasian
Submission of Proof of Submission of
Consolidated Annual Financial Statements
8 013/S/01/COS- 5 Maret 2025 Otoritas Jasa Keuangan (OJK) dan Pemberitahuan Rencana RUPST PT ATPI Tbk
ATPI/III/2025 5 March 2025 Bursa Efek Indonesia (BEI) 2025
Financial Services Authority (OJK) Notification of the Plan for Annual General
and Indonesia Stock Exchange (IDX) Meeting of Shareholders (AGMS) PT ATPI Tbk
2025
9 014/S/01/COS- 5 Maret 2025 Otoritas Jasa Keuangan (OJK) dan Laporan Bulanan Kegiatan Registrasi
ATPI/III/2025 5 March 2025 Bursa Efek Indonesia (BEI) PT Asuransi Tugu Pratama Indonesia Tbk
Financial Services Authority (OJK) Monthly Report on Registration Activities of
and Indonesia Stock Exchange (IDX) PT Asuransi Tugu Pratama Indonesia Tbk
10 016/S/01/COS- 7 Maret 2025 Otoritas Jasa Keuangan (OJK) Revisi Penyampaian Laporan Keuangan
ATPI/III/2025 7 March 2025 Financial Services Authority (OJK) Tahunan Audited dan XLBR ATPI 2024
Revision of Submission of Audited Annual
Financial Statements and XLBR ATPI 2024
11 017/S/01/COS- 10 Maret 2025 Otoritas Jasa Keuangan (OJK) Laporan Perubahan Kepemilikan Saham
ATPI/III/2025 10 March 2025 Financial Services Authority (OJK) Report on Changes in Share Ownership
12 018/S/01/COS- 12 Maret 2025 Otoritas Jasa Keuangan (OJK) dan Penyampaian Pengumuman RUPST 2025
ATPI/III/2025 12 March 2025 Bursa Efek Indonesia (BEI) Submission of AGMS Announcement 2025
Financial Services Authority (OJK)
and Indonesia Stock Exchange (IDX)
13 019/S/01/COS- 12 Maret 2025 Otoritas Jasa Keuangan (OJK) dan Penjelasan Usulan Mata Acara RUPST 2025
ATPI/III/2025 12 March 2025 Bursa Efek Indonesia (BEI) Explanation of Proposed Agenda for AGMS
Financial Services Authority (OJK) 2025
and Indonesia Stock Exchange (IDX)
14 020/S/01/COS- 14 Maret 2025 Otoritas Jasa Keuangan (OJK) dan Penyampaian Bukti Publikasi Pengumuman
ATPI/III/2025 14 March 2025 Bursa Efek Indonesia (BEI) RUPST 2025
Financial Services Authority (OJK) Submission of Proof of Publication of AGMS
and Indonesia Stock Exchange (IDX) Announcement 2025
15 021/S/01/COS- 17 Maret 2025 Otoritas Jasa Keuangan (OJK) Laporan Perubahan Kepemilikan Saham
ATPI/III/2025 17 March 2025 Financial Services Authority (OJK) Report on Changes in Share Ownership
16 023/S/01/COS- 21 Maret 2025 Otoritas Jasa Keuangan (OJK) Laporan Perubahan Kepemilikan Saham
ATPI/III/2025 21 March 2025 Financial Services Authority (OJK) Report on Changes in Share Ownership
17 024/S/01/COS- 27 Maret 2025 Otoritas Jasa Keuangan (OJK) Laporan Perubahan Kepemilikan Saham
ATPI/III/2025 27 March 2025 Financial Services Authority (OJK) Report on Changes in Share Ownership
18 025/S/01/COS- 27 Maret 2025 Otoritas Jasa Keuangan (OJK) Laporan Perubahan Kepemilikan Saham
ATPI/III/2025 27 March 2025 Financial Services Authority (OJK) Report on Changes in Share Ownership
19 027/S/01/COS- 25 Maret 2025 Otoritas Jasa Keuangan (OJK) Laporan Perubahan Kepemilikan Saham
ATPI/III/2025 25 March 2025 Financial Services Authority (OJK) Report on Changes in Share Ownership
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
Page 356
Tata Kelola Perusahaan
356 Good Corporate Governance
Nomor Surat Tanggal Kepada Perihal
No.
Letter Number Date To Regarding
20 028/S/01/COS- 27 Maret 2025 Otoritas Jasa Keuangan (OJK) dan Penyampaian Pemanggilan RUPST 2025
ATPI/III/2025 27 March 2025 Bursa Efek Indonesia (BEI) Submission of AGMS Invitation 2025
Financial Services Authority (OJK)
and Indonesia Stock Exchange (IDX)
21 029/S/01/COS- 27 Maret 2025 Otoritas Jasa Keuangan (OJK) dan Penyampaian Bukti Publikasi Pemanggilan
ATPI/III/2025 27 March 2025 Bursa Efek Indonesia (BEI) RUPST 2025
Financial Services Authority (OJK) Submission of Proof of Publication of AGMS
and Indonesia Stock Exchange (IDX) Invitation 2025
22 030/S/01/COS- 27 Maret 2025 Otoritas Jasa Keuangan (OJK) - PM Penyampaian Annual Report 2024
ATPI/III/2025 27 March 2025 Financial Services Authority (OJK) Submission of Annual Report 2024
- PM
23 031/S/01/COS- 27 Maret 2025 Otoritas Jasa Keuangan (OJK) - IKNB Penyampaian Annual Report 2024
ATPI/III/2025 27 March 2025 Financial Services Authority (OJK) Submission of Annual Report 2024
- IKNB
24 032/S/01/COS- 9 April 2025 Otoritas Jasa Keuangan (OJK) dan Laporan Bulanan Kegiatan Registrasi
ATPI/IV/2025 9 April 2025 Bursa Efek Indonesia (BEI) PT Asuransi Tugu Pratama Indonesia Tbk
Financial Services Authority (OJK) Monthly Report on Registration Activities of
and Indonesia Stock Exchange (IDX) PT Asuransi Tugu Pratama Indonesia Tbk
25 035/S/01/COS- 21 April 2025 Otoritas Jasa Keuangan (OJK) dan Ralat Pemanggilan RUPST 2025
ATPI/IV/2025 21 April 2025 Bursa Efek Indonesia (BEI) Correction of AGMS Invitation 2025
Financial Services Authority (OJK)
and Indonesia Stock Exchange (IDX)
26 039/S/01/COS- 30 April 2025 Otoritas Jasa Keuangan (OJK) - IKNB IKNB Penyampaian Informasi dan Bukti
ATPI/IV/2025 30 April 2025 Financial Services Authority (OJK) Publikasi Iklan Laporan Keuangan Tahunan
- IKNB 2024
IKNB Submission of Information and Proof
of Publication of 2024 Annual Financial
Statement Advertisement
27 042/S/01/COS- 2 Mei 2025 Otoritas Jasa Keuangan (OJK) dan Penyampaian Ringkasan Risalah RUPST 2025
ATPI/V/2025 2 May 2025 Bursa Efek Indonesia (BEI) Submission of Summary Minutes of AGMS
Financial Services Authority (OJK) 2025
and Indonesia Stock Exchange (IDX)
28 043/S/01/COS- 2 Mei 2025 Otoritas Jasa Keuangan (OJK) dan Tata Cara dan Jadwal Pembayaran Dividen
ATPI/V/2025 2 May 2025 Bursa Efek Indonesia (BEI) Procedures and Schedule for Dividend Payment
Financial Services Authority (OJK)
and Indonesia Stock Exchange (IDX)
29 044/S/01/COS- 5 Mei 2025 Otoritas Jasa Keuangan (OJK) dan Surat Pengantar Bukti Publikasi Risalah RUPST
ATPI/V/2025 5 May 2025 Bursa Efek Indonesia (BEI) 2025
Financial Services Authority (OJK) Cover Letter for Proof of Publication of AGMS
and Indonesia Stock Exchange (IDX) Minutes 2025
30 045/S/01/COS- 5 Mei 2025 Otoritas Jasa Keuangan (OJK) dan Laporan Bulanan Kegiatan Registrasi
ATPI/V/2025 5 May 2025 Bursa Efek Indonesia (BEI) PT Asuransi Tugu Pratama Indonesia Tbk
Financial Services Authority (OJK) Monthly Report on Registration Activities of
and Indonesia Stock Exchange (IDX) PT Asuransi Tugu Pratama Indonesia Tbk
31 050/S/01/COS- 23 Mei 2025 PT Kustodian Efek Sentral Indonesia Instruksi pendistribusian dividen tunai atas
ATPI/V/2025 23 May 2025 (KSEI) saham PT ATPI tahun buku 2024
PT Indonesian Central Securities Instruction for Distribution of Cash Dividends
Depository (KSEI) for PT ATPI Shares Fiscal Year 2024
32 051/S/01/COS- 26 Mei 2025 Otoritas Jasa Keuangan (OJK) dan Surat Pengantar Risalah RUPST 2025
ATPI/V/2025 26 May 2025 Bursa Efek Indonesia (BEI) Cover Letter of AGMS Minutes 2025
Financial Services Authority (OJK)
and Indonesia Stock Exchange (IDX)
33 052/S/01/COS- 27 Mei 2025 PT Kustodian Efek Sentral Indonesia Penjelasan Kesalahan Transfer dana Dividen
ATPI/V/2025 27 May 2025 (KSEI) Tunai ATPI
PT Indonesian Central Securities Explanation of Error in Cash Dividend Transfer
Depository (KSEI) ATPI
34 054/S/01/COS- 4 Juni 2025 Otoritas Jasa Keuangan (OJK) dan Laporan Bulanan Kegiatan Registrasi
ATPI/VI/2025 4 June 2025 Bursa Efek Indonesia (BEI) PT Asuransi Tugu Pratama Indonesia Tbk
Financial Services Authority (OJK) Monthly Report on Registration Activities of
and Indonesia Stock Exchange (IDX) PT Asuransi Tugu Pratama Indonesia Tbk
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
Page 357
Tata Kelola Perusahaan
Good Corporate Governance 357
Nomor Surat Tanggal Kepada Perihal
No.
Letter Number Date To Regarding
35 057/S/01/COS- 26 Juni 2025 Otoritas Jasa Keuangan (OJK) Keterbukaan Informasi Pengunduran Diri
ATPI/VI/2025 26 June 2025 Financial Services Authority (OJK) Samuel Lie (Samuel Ramna)
Disclosure of Information on Resignation of
Samuel Lie (Samuel Ramna)
36 058/S/01/COS- 30 Juni 2025 Otoritas Jasa Keuangan (OJK) Penyampaian Informasi Mengenai Perubahan
ATPI/VI/2025 30 June 2025 Financial Services Authority (OJK) Susunan Anggota Komite Audit
Submission of Information on Changes in the
Composition of the Audit Committee
37 059/S/01/COS- 4 Juli 2025 Otoritas Jasa Keuangan (OJK) dan Laporan Bulanan Kegiatan Registrasi
ATPI/VII/2025 4 July 2025 Bursa Efek Indonesia (BEI) PT Asuransi Tugu Pratama Indonesia Tbk
Financial Services Authority (OJK) Monthly Report on Registration Activities of
and Indonesia Stock Exchange (IDX) PT Asuransi Tugu Pratama Indonesia Tbk
38 062/S/01/COS- 8 Juli 2025 Otoritas Jasa Keuangan (OJK) Penyampaian Keputusan Dewan Komisioner
ATPI/VII/2025 8 July 2025 Financial Services Authority (OJK) OJK tentang Hasil FPT Presdir
Submission of OJK Board of Commissioners
Decision on Fit and Proper Test Result for
President Director
39 064/S/01/COS- 8 Juli 2025 Otoritas Jasa Keuangan (OJK) Penyampaian Keputusan Hasil FPT Presdir ATPI
ATPI/VII/2025 8 July 2025 Financial Services Authority (OJK) Submission of Fit and Proper Test Result for
President Director of ATPI
40 066/S/01/COS- 15 Juli 2025 Otoritas Jasa Keuangan (OJK) Laporan Informasi atau Fakta Material (FPT
ATPI/VII/2025 15 July 2025 Financial Services Authority (OJK) Dirkeu Dirtek)
Report on Material Information or Facts (FPT
Finance Director & Technical Director)
41 067/S/01/COS- 15 Juli 2025 Otoritas Jasa Keuangan (OJK) Penyampaian Keputusan Dewan Komisioner
ATPI/VII/2025 15 July 2025 Financial Services Authority (OJK) OJK Hasil FPT Dirtek dan Dirkeu
Submission of OJK Board of Commissioners
Decision on Fit and Proper Test Results for
Technical and Finance Directors
42 070/S/01/COS- 1 Agustus 2025 Otoritas Jasa Keuangan (OJK) dan Pemberitahuan Rencana RUPSLB
ATPI/VIII/2025 1 August 2025 Bursa Efek Indonesia (BEI) Notification of the Plan for Extraordinary
Financial Services Authority (OJK) General Meeting of Shareholders (EGMS)
and Indonesia Stock Exchange (IDX)
43 071/S/01/COS- 4 Agustus 2025 Otoritas Jasa Keuangan (OJK) dan Laporan Bulanan Kegiatan Registrasi
ATPI/VIII/2025 4 August 2025 Bursa Efek Indonesia (BEI) PT Asuransi Tugu Pratama Indonesia Tbk
Financial Services Authority (OJK) Monthly Report on Registration Activities of
and Indonesia Stock Exchange (IDX) PT Asuransi Tugu Pratama Indonesia Tbk
44 077/S/01/COS- 11 Agustus 2025 Otoritas Jasa Keuangan (OJK) dan Pengumuman RUPSLB 2025
ATPI/VIII/2025 11 August 2025 Bursa Efek Indonesia (BEI) Announcement of EGMS 2025
Financial Services Authority (OJK)
and Indonesia Stock Exchange (IDX)
45 078/S/01/COS- 12 Agustus 2025 Otoritas Jasa Keuangan (OJK) dan Penyampaian Bukti Publikasi Pengumuman
ATPI/VIII/2025 12 August 2025 Bursa Efek Indonesia (BEI) RUPSLB
Financial Services Authority (OJK) Submission of Proof of Publication of EGMS
and Indonesia Stock Exchange (IDX) Announcement
46 080/S/01/COS- 25 Agustus 2025 Otoritas Jasa Keuangan (OJK) dan Surat Pengantar Penyampaian Pemanggilan
ATPI/VIII/2025 25 August 2025 Bursa Efek Indonesia (BEI) RUPSLB
Financial Services Authority (OJK) Cover Letter for Submission of EGMS Invitation
and Indonesia Stock Exchange (IDX)
47 081/S/01/COS- 27 Agustus 2025 Otoritas Jasa Keuangan (OJK) dan Penyampaian Bukti Publikasi Pemanggilan
ATPI/VIII/2025 27 August 2025 Bursa Efek Indonesia (BEI) RUPSLB
Financial Services Authority (OJK) Submission of Proof of Publication of EGMS
and Indonesia Stock Exchange (IDX) Invitation
48 085/S/01/COS- 8 September Otoritas Jasa Keuangan (OJK) dan Laporan Bulanan Kegiatan Registrasi
ATPI/IX/2025 2025 Bursa Efek Indonesia (BEI) PT Asuransi Tugu Pratama Indonesia Tbk
8 September Financial Services Authority (OJK) Monthly Report on Registration Activities of
2025 and Indonesia Stock Exchange (IDX) PT Asuransi Tugu Pratama Indonesia Tbk
49 087/S/01/COS- 17 September Otoritas Jasa Keuangan (OJK) dan KI - Perubahan Susunan Anggota Dewan
ATPI/IX/2025 2025 Bursa Efek Indonesia (BEI) Komisaris PT Asuransi Tugu Pratama Indonesia
17 September Financial Services Authority (OJK) Tbk
2025 and Indonesia Stock Exchange (IDX) Disclosure of Information - Changes in the
Composition of the Board of Commissioners
PT Asuransi Tugu Pratama Indonesia Tbk
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
Page 358
Tata Kelola Perusahaan
358 Good Corporate Governance
Nomor Surat Tanggal Kepada Perihal
No.
Letter Number Date To Regarding
50 088/S/01/COS- 19 September Otoritas Jasa Keuangan (OJK) dan Penyampaian Ringkasan Risalah RUPSLB
ATPI/IX/2025 2025 Bursa Efek Indonesia (BEI) Submission of Summary Minutes of EGMS
19 September Financial Services Authority (OJK)
2025 and Indonesia Stock Exchange (IDX)
51 089/S/01/COS- 22 September Otoritas Jasa Keuangan (OJK) dan Penyampaian Bukti Publikasi Ringkasan
ATPI/IX/2025 2025 Bursa Efek Indonesia (BEI) Risalah RUPSLB
22 September Financial Services Authority (OJK) Submission of Proof of Publication of Summary
2025 and Indonesia Stock Exchange (IDX) Minutes of EGMS
52 109/S/01/COS- 6 Oktober 2025 Otoritas Jasa Keuangan (OJK) dan Laporan Bulanan Kegiatan Registrasi
ATPI/X/2025 6 October 2025 Bursa Efek Indonesia (BEI) PT Asuransi Tugu Pratama Indonesia Tbk
Financial Services Authority (OJK) Monthly Report on Registration Activities of
and Indonesia Stock Exchange (IDX) PT Asuransi Tugu Pratama Indonesia Tbk
53 110/S/01/COS- 15 Oktober 2025 Otoritas Jasa Keuangan (OJK) dan Laporan Bulanan Kegiatan Registrasi
ATPI/X/2025 15 October 2025 Bursa Efek Indonesia (BEI) PT Asuransi Tugu Pratama Indonesia Tbk
Financial Services Authority (OJK) Monthly Report on Registration Activities of
and Indonesia Stock Exchange (IDX) PT Asuransi Tugu Pratama Indonesia Tbk
54 112/S/01/COS- 22 Oktober 2025 Otoritas Jasa Keuangan (OJK) - IKNB Laporan Perubahan Kepemilikan Saham
ATPI/X/2025 22 October 2025 Financial Services Authority (OJK) Report on Changes in Share Ownership
- IKNB
55 115/S/01/COS- 5 November Otoritas Jasa Keuangan (OJK) dan Pemberitahuan Public Expose Tahunan
ATPI/XI/2025 2025 Bursa Efek Indonesia (BEI) PT Asuransi Tugu Pratama Indonesia Tbk Tahun
5 November Financial Services Authority (OJK) 2025
2025 and Indonesia Stock Exchange (IDX) Notification of Annual Public Expose
PT Asuransi Tugu Pratama Indonesia Tbk 2025
56 117/S/01/COS- 6 November Otoritas Jasa Keuangan (OJK) dan Laporan Bulanan Kegiatan Registrasi
ATPI/XI/2025 2025 Bursa Efek Indonesia (BEI) PT Asuransi Tugu Pratama Indonesia Tbk
6 November Financial Services Authority (OJK) Monthly Report on Registration Activities of
2025 and Indonesia Stock Exchange (IDX) PT Asuransi Tugu Pratama Indonesia Tbk
57 129/S/01/COS- 17 November Otoritas Jasa Keuangan (OJK) dan Penyampaian Materi Public Expose
ATPI/XI/2025 2025 Bursa Efek Indonesia (BEI) PT Asuransi Tugu Pratama Indonesia Tbk 2025
17 November Financial Services Authority (OJK) Submission of Public Expose Materials PT
2025 and Indonesia Stock Exchange (IDX) Asuransi Tugu Pratama Indonesia Tbk 2025
58 130/S/01/COS- 24 November Otoritas Jasa Keuangan (OJK) dan Penyampaian Hasil Public Expose
ATPI/XI/2025 2025 Bursa Efek Indonesia (BEI) PT Asuransi Tugu Pratama Indonesia Tbk Tahun
24 November Financial Services Authority (OJK) 2025
2025 and Indonesia Stock Exchange (IDX) Submission of Public Expose Results
PT Asuransi Tugu Pratama Indonesia Tbk 2025
59 131/S/01/COS- 3 Desember Otoritas Jasa Keuangan (OJK) dan Koreksi Penyampaian Hasil Public Expose
ATPI/XII/2025 2025 Bursa Efek Indonesia (BEI) PT Asuransi Tugu Pratama Indonesia Tbk Tahun
3 December Financial Services Authority (OJK) 2025
2025 and Indonesia Stock Exchange (IDX) Correction of Submission of Public Expose
Results PT Asuransi Tugu Pratama Indonesia
Tbk 2025
60 133/S/01/COS- 4 Desember Otoritas Jasa Keuangan (OJK) dan Laporan Bulanan Kegiatan Registrasi
ATPI/XII/2025 2025 Bursa Efek Indonesia (BEI) PT Asuransi Tugu Pratama Indonesia Tbk
4 December Financial Services Authority (OJK) Monthly Report on Registration Activities of
2025 and Indonesia Stock Exchange (IDX) PT Asuransi Tugu Pratama Indonesia Tbk
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
Page 359
Tata Kelola Perusahaan
Good Corporate Governance 359
15.F
Audit Internal
Internal Audit
Sejalan dengan Peraturan Otoritas Jasa Keuangan (“POJK”) In accordance with Financial Services Authority Regulation
No. 2/POJK.05/2014 tentang Tata Kelola Perusahaan (“POJK”) No. 2/POJK.05/2014 on Good Corporate
yang Baik bagi Perusahaan Perasuransian serta POJK No. Governance for Insurance Companies and POJK No. 56/
56/POJK.04/2015 tentang Pembentukan dan Pedoman POJK.04/2015 on the Establishment and Guidelines for
Penyusunan Piagam Unit Audit Internal, Perseroan telah the Internal Audit Charter, the Company has established the
membentuk Internal Audit Group sebagai bagian integral Internal Audit Group as an integral component of its internal
dari sistem pengendalian internal. control system.
Internal Audit Group menjalankan fungsi assurance The Internal Audit Group provides independent and
dan consulting secara independen serta objektif untuk objective assurance and consulting services aimed at
memberikan nilai tambah yang berkelanjutan bagi delivering sustainable value to the Company. This function
Perseroan. Fungsi ini berperan penting dalam mendukung plays a critical role in supporting the achievement of the
pencapaian tujuan Perseroan melalui evaluasi yang Company’s objectives through comprehensive evaluation
komprehensif serta peningkatan berkelanjutan (continuous and continuous improvement of corporate governance
improvement) atas penerapan tata kelola perusahaan, practices, risk management, and internal control systems.
manajemen risiko, dan sistem pengendalian internal. Furthermore, Internal Audit serves as a strategic partner
Selain itu, Internal Audit berfungsi sebagai mitra strategis to management by offering insights and recommendations
manajemen dengan menyediakan insights dan rekomendasi to strengthen governance, risk management, and internal
yang relevan dalam penguatan tata kelola, manajemen control across the organization.
risiko, dan pengendalian internal Perseroan.
Dalam melaksanakan tugas dan tanggung jawabnya, In carrying out its duties and responsibilities, the Internal
Internal Audit senantiasa mengacu pada Global Internal Audit function consistently adheres to the Global Internal
Audit Standards (GIAS), yang mulai berlaku secara efektif Audit Standards (GIAS), which effectively implemented in
pada tahun 2025, yang diterbitkan oleh The Institute of 2025, issued by The Institute of Internal Auditors (IIA) as a
Internal Auditors (IIA) sebagai standar profesional yang globally recognized professional standard.
berlaku secara global.
Struktur Organisasi dan Kedudukan Internal Audit Group
Organizational Structure and Position of the Internal Audit Group
Struktur organisasi Internal Audit Group per 31 Desember The organizational structure of the Internal Audit Group as
2025 disusun untuk memastikan efektivitas pelaksanaan of 31 December 2025 is designed to ensure the effective
fungsi audit internal serta mendukung penerapan tata execution of the internal audit function and to support
kelola perusahaan yang baik secara menyeluruh. the comprehensive implementation of good corporate
governance.
Presiden Direktur Komite Audit
President Director Audit Committee
Internal Audit Group Head
Anggota
Members
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1. Internal Audit Group dipimpin oleh seorang 1. The Internal Audit Group is led by an Internal Audit
Internal Audit Group Head yang pengangkatan dan Group Head, who is appointed and dismissed directly by
pemberhentiannya dilakukan langsung oleh Presiden the President Director with the approval of the Board of
Direktur setelah memperoleh persetujuan dari Dewan Commissioners;
Komisaris;
2. Internal Audit Group Head bertanggung jawab secara 2. The Internal Audit Group Head is fully and directly
penuh dan langsung kepada Presiden Direktur; accountable to the President Director;
3. Internal Audit Group Head memiliki jalur pelaporan 3. The Internal Audit Group Head maintains an
administratif (administrative reporting) kepada Presiden administrative reporting line to the President Director
Direktur serta jalur pelaporan fungsional (functional and a functional reporting line to the Audit Committee;
reporting) kepada Komite Audit;
4. Setiap anggota Internal Audit Group berada di bawah 4. Each member of the Internal Audit Group reports directly
tanggung jawab langsung Internal Audit Group Head; to and is accountable to the Internal Audit Group Head;
dan and
5. Presiden Direktur berwenang memberhentikan Internal 5. The President Director may dismiss the Internal Audit
Audit Group Head setelah mendapatkan persetujuan Group Head, subject to the approval of the Board of
Dewan Komisaris apabila yang bersangkutan tidak Commissioners, should the incumbent fail to meet
lagi memenuhi persyaratan sebagai Auditor Internal the requirements as an Internal Auditor as stipulated
sebagaimana diatur dalam POJK No. 56/POJK.04/2015 under POJK No. 56/POJK.04/2015 and/or be deemed
dan/atau dinilai gagal atau tidak cakap dalam unsuccessful or incompetent in performing his or her
melaksanakan tugas dan tanggung jawabnya. duties and responsibilities.
Profil Internal Audit Group Head
Internal Audit Group Head Profile
Berdasarkan Surat Keputusan Direksi No. 016/SKD/01/ Pursuant to the Board of Directors’ Decree No. 016/
HCS-RTM/ATPI/II/2022 tanggal 10 Februari 2022, Resti SKD/01/HCS-RTM/ATPI/II/2022 dated 10 February 2022,
Setia Utari secara efektif menjabat sebagai Internal Resti Setia Utari has been effectively appointed as Internal
Audit Group Head sejak 16 Februari 2022 dan tetap Audit Group Head since 16 February 2022 and continues
menjalankan peran tersebut hingga tahun pelaporan 2025. to serve in this capacity throughout the 2025 reporting
Pengangkatan Internal Audit Group Head tersebut telah year. The appointment of the Internal Audit Group Head
disampaikan kepada Otoritas Jasa Keuangan melalui has been duly notified to the Financial Services Authority
Surat Keputusan Direksi No. 016/SKD/01/HCS-RTM/ in accordance with the applicable regulations through the
ATPI/II/2022 tanggal 10 Februari 2022, sesuai dengan same Board of Directors’ Decree dated 10 February 2022.
ketentuan yang berlaku.
Nama Resti Setia Utari
Name
Jabatan Internal Audit Group Head
Position
Masa Jabatan 16 Februari 2022-sekarang
Term of Office 16 February 2022-present
Kewarganegaraan Indonesia
Citizenship
Usia 54
Age
Domisili Jakarta
Domicile
Pendidikan dan • Magister Management, Universitas Negeri Jakarta • Master of Management, Universitas Negeri
Pelatihan Jakarta
Education and • Sertifikasi Forensik Auditor • Certified Forensic Auditor (CFrA)
Training • Sertifikasi Profesional Risk Management • Enterprise Risk Management Certified
Professional (ERMCP)
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Riwayat Pekerjaan • Group Head Internal Audit sebagai tenaga • Group Head of Internal Audit at the Company, as
dan Rangkap perbantuan dari PT Pertamina (Persero) the assistant staff from PT Pertamina (Persero)
Jabatan (2022-sekarang) (2022-present)
Work History and • Senior Auditor III Investigation Audit di PT • Senior Auditor III Investigation Audit at PT
Concurrent Position Pertamina (Persero) (2021-2022) Pertamina (Persero) (2021-2022)
• Finance & Business Support Internal Audit • Manager at PT Pertamina Drilling Services
Manager di PT Pertamina Drilling Services Indonesia, as the assistant staff from PT
Indonesia, sebagai tenaga perbantuan dari PT Pertamina (Persero) (2015-2020)
Pertamina (Persero) (2015-2020)
• Auditor di Pertamina (Persero) (2011-2015) • Auditor at PT Pertamina (Persero) (2011-2015)
• Manager (auditor eksternal) di Kantor Akuntan • Manager - External Auditor at Osman Bing Satrio
Publik Osman Bing Satrio & Rekan, Deloitte & Rekan, Deloitte Touche Tohmatsu, Public
Touche Tohmatsu (1997-2011) Accountant (1997-2011)
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan Dewan Komisaris, Direksi, dan Pemegang Saham Utama/
Affiliation Relations Pengendali.
Has no affiliation with the Board of Commissioners, Board of Directors, and Majority/Controlling
Shareholders.
Tugas dan Tanggung Jawab Internal Audit Group
Duties and Responsibilities of Internal Audit Group
Internal Audit Group mengemban tugas dan tanggung jawab The Internal Audit Group carries out the following key duties
utama sebagai berikut: and responsibilities:
1. Melaksanakan fungsi pengawasan atas kegiatan 1. Conducting oversight of the Company’s operational and
operasional dan bisnis Perseroan melalui penyediaan business activities through the provision of assurance
jasa assurance dan konsultasi; and consulting services;
2. Menyusun, mengusulkan, serta melaksanakan Program 2. Preparing, proposing, and implementing the Annual
Kerja Pengawasan Tahunan (“PKPT”) yang telah Audit Work Plan (“PKPT”) as approved by the President
memperoleh persetujuan dari Presiden Direktur dan Director and the Audit Committee;
Komite Audit;
3. Memastikan setiap pelaksanaan kegiatan audit internal 3. Ensuring that all internal audit activities are performed
dilakukan dengan tingkat pengawasan yang memadai, under adequate supervision, supported by proper
didukung oleh kertas kerja audit yang lengkap, serta audit working papers, and result in actionable
menghasilkan rekomendasi, saran, dan insight yang recommendations, suggestions, and insights for the
dapat diimplementasikan oleh auditee; auditees;
4. Melakukan pengujian dan evaluasi secara independen, 4. Performing independent, objective, and risk-based
objektif, dan berbasis risiko terhadap penerapan tata testing and evaluation of corporate governance, risk
kelola, manajemen risiko, pengendalian internal, serta management, internal controls, and compliance with
tingkat kepatuhan terhadap ketentuan internal dan applicable internal and external regulations;
eksternal yang berlaku;
5. Memberikan rekomendasi yang mendorong 5. Providing recommendations to drive continuous
pengembangan berkelanjutan (continuous improvement) improvement in corporate governance, risk
atas tata kelola, manajemen risiko, dan pengendalian management, and internal control systems;
internal Perseroan;
6. Menjalin koordinasi dengan Komite Audit serta Fungsi 6. Coordinating with the Audit Committee and the Internal
Internal Audit pada perusahaan induk Perseroan terkait Audit Function of the Company’s parent entity in relation
pelaksanaan kegiatan audit internal; to the execution of internal audit activities;
7. Menyampaikan laporan hasil pelaksanaan audit internal 7. Reporting internal audit results to the President
kepada Presiden Direktur, Direktur terkait, dan Komite Director, relevant Directors, and the Audit Committee;
Audit;
8. Melakukan pemantauan atas tindak lanjut rekomendasi 8. Monitoring the implementation of recommendations
hasil audit internal dan eksternal, serta melaporkannya arising from both internal and external audits and
secara berkala kepada Presiden Direktur, Direktur reporting the progress periodically to the President
terkait, dan Komite Audit; Director, relevant Directors, and the Audit Committee;
9. Berkoordinasi dengan auditor eksternal sehubungan 9. Coordinating with external auditors in connection with
dengan pelaksanaan audit eksternal di Perseroan; the conduct of external audits at the Company;
10. Mengoordinasikan penyelenggaraan Whistleblowing 10. Coordinating the implementation of the Whistleblowing
System (WBS) di Perseroan, termasuk penerimaan System (WBS) within the Company, including the receipt
pengaduan melalui kanal yang tersedia, tindak lanjut of reports through available channels, follow-up actions,
atas laporan, serta komunikasi dengan pihak-pihak and communication with relevant stakeholders;
terkait;
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11. Melaporkan secara berkala hasil kegiatan Internal Audit 11. Periodically reporting the outcomes of Internal Audit
kepada Presiden Direktur dan Komite Audit; dan activities to the President Director and the Audit
Committee; and
12. Melaksanakan penugasan lain yang bersifat ad hoc 12. Performing other ad hoc assignments mandated by the
dari Direksi dan/atau Komite Audit secara objektif dan Board of Directors and/or the Audit Committee in an
independen. objective and independent manner.
Piagam Internal Audit
Internal Audit Charter
Dalam melaksanakan tugas dan tanggung jawabnya In carrying out its duties and responsibilities throughout the
sepanjang tahun pelaporan 2025, Internal Audit Group 2025 reporting year, the Internal Audit Group is guided by
berpedoman pada Piagam Audit Internal yang telah the Internal Audit Charter, which was signed by the Internal
ditandatangani oleh Internal Audit Group Head, Presiden Audit Group Head, the President Director, and the Chairman
Direktur, dan Ketua Komite Audit pada tanggal 14 Maret of the Audit Committee on 14 March 2025.
2025.
Piagam Internal Audit tersebut memuat secara The Internal Audit Charter comprehensively outlines the
komprehensif Visi, Misi, Tujuan, serta Ruang Lingkup, Vision, Mission, Objectives, and Scope, as well as the
Prinsip, Kedudukan dan Independensi, Wewenang, Tugas Principles, Position and Independence, Authority, Duties
dan Tanggung Jawab, serta Standar Pelaksanaan yang and Responsibilities, and Standards of Practice that serve
menjadi acuan resmi dalam penyelenggaraan fungsi audit as the formal framework for the implementation of the
internal di Perseroan. Company’s internal audit function.
Pedoman dan Standar Kerja Internal Audit
Internal Audit Guidelines and Work Standards
Selain berlandaskan pada Piagam Internal Audit, dalam In addition to the Internal Audit Charter, throughout the
menjalankan tugas dan fungsinya sepanjang tahun 2025 reporting year the Internal Audit Group also adheres
pelaporan 2025, Internal Audit Group juga mengacu pada to the following key provisions in carrying out its duties and
berbagai ketentuan pendukung, antara lain: functions:
1. Kode Etik Auditor Internal; 1. Internal Auditor Code of Ethics;
2. Pedoman Pengelolaan Fungsi Internal Audit; 2. Guidelines for the Management of the Internal Audit
Function;
3. Pedoman Audit Investigasi; dan 3. Investigation Audit Guidelines; and
4. Global Internal Audit Standards (GIAS). 4. Global Internal Audit Standards (GIAS).
Ketentuan-ketentuan tersebut menjadi kerangka kerja yang These provisions constitute the operational framework
memastikan seluruh aktivitas audit internal dilaksanakan that ensures all internal audit activities are conducted in
secara profesional, berintegritas, dan selaras dengan a professional and ethical manner, and in alignment with
standar praktik terbaik yang berlaku secara nasional nationally and internationally recognized best practices.
maupun internasional.
Kualifikasi Anggota Internal Audit Group
Qualification of Internal Audit Group Members
Per 31 Desember 2025, Internal Audit Group terdiri dari 4 As of December 31, 2025, the Internal Audit Group consists
(empat) anggota, dengan komposisi sebagai berikut: of 4 (four) members, with the following composition:
Pangkat Jumlah
No.
Position Total
1. Group Head 1
2. Department Head 2
3. Senior Auditor 0
4. Junior Auditor 1
5. Staff 0
Total 4
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Kualifikasi atau sertifikasi dari anggota Internal Audit Group, Qualification or certification of Internal Audit Group
antara lain: Members are, among others:
1. QIA (Qualified Internal Auditor); 1. QIA (Qualified Internal Auditor);
2. CIAE (Certified Internal Audit Executive); 2. CIAE (Certified Internal Audit Executive);
3. CIA (Certified Internal Auditor); 3. CIA (Certified Internal Auditor);
4. CACP (Certification in Audit Committee Practices); 4. CACP (Certification in Audit Committee Practices);
5. ERMCP (Enterprise Risk Management Certified 5. ERMCP (Enterprise Risk Management Certified
Professional); Professional);
6. CRMP (Certified Risk Management Professional); 6. CRMP (Certified Risk Management Professional);
7. CRMO (Certified Risk Management Officer); 7. CRMO (Certified Risk Management Officer);
8. CFrA (Certified Forensic Auditor); 8. CFrA (Certified Forensic Auditor);
9. CA (Chartered Accountant); dan 9. CA (Chartered Accountant); and
10. AAAIK (Ajun Ahli Asuransi Indonesia Kerugian). 10. AAAIK (Associate Indonesian General Insurance Expert).
Pengembangan Kompetensi Internal Audit Group
Competency Development of the Internal Audit Group
Perseroan secara konsisten memberikan kesempatan The Company consistently provides opportunities and
serta dukungan bagi seluruh anggota Internal Audit Group support for all members of the Internal Audit Group to
untuk meningkatkan kompetensi melalui berbagai program enhance their competencies through various training
pelatihan dan pendidikan, baik yang diselenggarakan oleh and education programs, both internally and externally
pihak internal maupun eksternal. Upaya ini merupakan organized. This initiative reflects the Company’s
bagian dari komitmen Perseroan dalam memastikan commitment to ensuring that the internal audit function
kapabilitas fungsi audit internal tetap relevan, profesional, remains competent, professional, and aligned with
dan selaras dengan perkembangan regulasi serta praktik regulatory developments and industry best practices.
terbaik industri.
Adapun pelatihan yang diikuti oleh anggota Internal Audit The training programs attended by members of the Internal
Group sepanjang tahun pelaporan 2025 tercantum sebagai Audit Group throughout the 2025 reporting year are
berikut: presented as follows:
Nama Jabatan Tanggal Tempat Subjek Penyelenggara
Name Position Date Place Subject Organizer
Resti Setia Group Head 24-25 April 2025 Dalam Pelatihan Internal Assessor Risk PT Pertamina
Utari 24-25 April 2025 Negeri Maturity Assessment - Batch 1 (Persero)
Domestic Internal Assessor Risk Maturity
Assessment Training - Batch 1
25-26 Juni 2025 Dalam AI Powered Business Intelligence CRMS Indonesia
25-26 June 2025 Negeri
Domestic
Arfan Aryanto Department 19-21 Maret 2025 Dalam Implementasi Penerapan PSAK 117: PT Pertamina
Dalimunthe Head 19-21 March 2025 Negeri Kontrak Asuransi di Lingkungan (Persero)
Domestic Pertamina Group
Implementation of PSAK 117:
Insurance Contracts in Pertamina
Group Environment
31 Juli 2025 Dalam Sosialisasi ICOFR Management System PT Pertamina
31 July 2025 Negeri (IMS) (Persero)
Domestic ICOFR Management System (IMS)
Socialization
17 Desember 2025 Dalam Pengenalan dan Pelatihan ICOFR PT Pertamina
17 December 2025 Negeri Management System (IMS) 2.0 (Persero)
Domestic Introduction and Training of ICOFR
Management System (IMS) 2.0
Brian Department 19-21 Maret 2025 Dalam Implementasi Penerapan PSAK 117: PT Pertamina
Anugerah Head 19-21 March 2025 Negeri Kontrak Asuransi di Lingkungan (Persero)
Domestic Pertamina Group
Implementation of PSAK 117:
Insurance Contracts in Pertamina
Group Environment
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364 Good Corporate Governance
Nama Jabatan Tanggal Tempat Subjek Penyelenggara
Name Position Date Place Subject Organizer
20-22 Oktober 2025 Dalam Tools For Audit Managers Institute of
20-22 October 2025 Negeri Internal Auditors
Domestic Indonesia
10-11 Desember Dalam Financial Auditing for Internal Auditors Institute of
2025 Negeri Internal Auditors
10-11 December Domestic Indonesia
2025
Silvya Eka Junior 19-21 Maret 2025 Dalam Implementasi Penerapan PSAK 117: PT Pertamina
Safitri Auditor 19-21 March 2025 Negeri Kontrak Asuransi di Lingkungan (Persero)
Domestic Pertamina Group
Implementation of PSAK 117:
Insurance Contracts in Pertamina
Group Environment
15-16 Mei 2025 Dalam Pelatihan Internal Assessor Risk PT Pertamina
15-16 May 2025 Negeri Maturity Assessment - Batch 2 (Persero)
Domestic Internal Assessor Risk Maturity
Assessment Training - Batch 2
Arib Esga Junior 19-21 Maret 2025 Dalam Implementasi Penerapan PSAK 117: PT Pertamina
Satryo Auditor 19-21 March 2025 Negeri Kontrak Asuransi di Lingkungan (Persero)
Domestic Pertamina Group
Implementation of PSAK 117:
Insurance Contracts in Pertamina
Group Environment
16 September 2025 Dalam Auditor Academy Internal Audit PT Pertamina
16 September 2025 Negeri Pertamina Group (Persero)
Domestic
6 November 2025 Dalam Auditor Academy Internal Audit PT Pertamina
6 November 2025 Negeri Pertamina Group (Persero)
Domestic
3-4 Desember 2025 Dalam Seminar Nasional Internal Audit Yayasan
3-4 December 2025 Negeri National Internal Audit Seminar Pendidikan
Domestic Internal Audit
Pelaksanaan Rapat Internal Audit dengan Direksi dan/atau Komite Audit
Meeting Frequency of Internal Audit with the Board of Directors and/or the Audit Committee
Frekuensi Rapat dengan:
Nama Jabatan Frequency of Meeting with:
Name Position Direksi Komite Audit
Board of Directors Audit Committee
Resti Setia Utari Group Head 7 6
Pelaksanaan Kegiatan Internal Audit
Implementation of Internal Audit Activities
Selama tahun 2025, Internal Audit Group telah Throughout 2025, the Internal Audit Group has carried out
melaksanakan berbagai kegiatan, diantaranya: various activities, including:
1. Menyelesaikan seluruh penugasan sesuai dengan 1. Completing all assignments in accordance with the
Program Kerja Pengawasan Tahunan (“PKPT”); Annual Audit Plan (“AAP”);
2. Melakukan kegiatan-kegiatan konsultansi secara 2. Conducting consulting activities in an objective and
objektif dan independen; independent manner;
3. Melakukan monitoring pemenuhan rekomendasi audit 3. Regularly monitoring the fulfillment of recommendations
internal dan eksternal secara berkala; on internal and external audit recommendations;
4. Menerima dan menindaklanjuti laporan-laporan yang 4. Receiving and following up on reports submitted through
diterima melalui kanal-kanal whistleblowing system; dan the whistleblowing system channels; and
5. Menjadi counterpart atas pelaksanaan audit yang 5. Acting as the primary liaison a counterpart for audits
dilakukan oleh Kantor Akuntan Publik dan Regulator conducted by Public Accounting Firms and Regulators.
(BPK).
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1
5.G
Auditor Eksternal
External Auditor
Sebagai perusahaan terbuka di sektor perasuransian yang As a publicly listed insurance company regulated and
berada di bawah pengaturan dan pengawasan Otoritas Jasa supervised by the Financial Services Authority, Tugu
Keuangan, Tugu Insurance memerlukan auditor eksternal Insurance requires external auditors to ensure the
untuk memastikan tersusunnya dan tersajinya informasi preparation and presentation of high-quality, reliable, and
keuangan yang berkualitas, andal, dan dapat dipercaya. credible financial information. Accordingly, in conducting
Oleh karena itu, dalam pelaksanaan audit laporan keuangan its annual financial audit, Tugu Insurance engages the
tahunan, Tugu Insurance menggunakan jasa Kantor Akuntan services of an independent Public Accounting Firm (“KAP”)
Publik (“KAP”) dan akuntan publik independen dari pihak and external public accountants to obtain an objective
eksternal guna memperoleh penilaian yang objektif serta assessment and credible assurance.
kredibilitas yang dapat dipertanggungjawabkan.
Akuntan publik merupakan organ eksternal Perseroan yang Public accountants serve as an external organ of the
berperan dalam memberikan opini atas kewajaran penyajian Company, responsible for providing an opinion on whether
laporan keuangan Perseroan sesuai dengan Standar the Company’s financial statements are fairly presented in
Akuntansi Keuangan (SAK) yang berlaku di Indonesia. accordance with the Financial Accounting Standards (SAK)
Keberadaan dan penggunaan jasa akuntan publik tersebut applicable in Indonesia. The engagement and use of public
diatur dalam Peraturan Otoritas Jasa Keuangan No. 13/ accounting services are governed by Financial Services
POJK.03/2017 tentang Penggunaan Jasa Akuntan Publik Authority Regulation No. 13/POJK.03/2017 concerning the
dan Kantor Akuntan Publik dalam Kegiatan Jasa Keuangan. Use of Public Accountants and Public Accounting Firms in
Financial Services Activities.
Penunjukan Kantor Akuntan Publik
Appointment of Public Accountant Firm
Tugu Insurance menetapkan Kantor Akuntan Publik (“KAP”) Tugu Insurance appoints its Public Accounting Firm (“KAP”)
berdasarkan pelimpahan wewenang dari Pemegang Saham based on the delegation of authority from the Shareholders
melalui Rapat Umum Pemegang Saham (“RUPS”) kepada through the General Meeting of Shareholders (“GMS”), in
Dewan Komisaris, dengan mengacu pada ketentuan accordance with prevailing laws and regulations, including
peraturan perundang-undangan yang berlaku, antara lain Law No. 40 of 2007 on Limited Liability Companies, OJK
Undang-Undang No. 40 Tahun 2007 tentang Perseroan Regulation No. 73/POJK.05/2016 on Good Corporate
Terbatas, Peraturan OJK No. 73/POJK.05/2016 tentang Governance for Insurance Companies, Minister of Finance
Tata Kelola Perusahaan yang Baik bagi Perusahaan Regulation No. 17/PMK.01/2009 Article 3 paragraph (11)
Perasuransian, Peraturan Menteri Keuangan No. 17/ on Public Accounting Services, and OJK Regulation No. 13/
PMK.01/2009 Pasal 3 ayat (11) tentang Jasa Akuntan POJK.03/2017 on the Use of Public Accountants and Public
Publik, serta Peraturan OJK No. 13/POJK.03/2017 tentang Accounting Firms in Financial Services Activities.
Penggunaan Jasa Akuntan Publik dan Kantor Akuntan Publik
dalam Kegiatan Jasa Keuangan.
Keputusan RUPST Tahun Buku 2024 telah memberikan The resolution of the AGMS for Fiscal Year 2024
pelimpahan kewenangan dan kuasa kepada Dewan granted authority and power to the Company’s Board of
Komisaris Perseroan untuk menetapkan KAP dalam Commissioners to appoint the KAP to audit the Company’s
melakukan pemeriksaan atas Laporan Keuangan Perseroan financial statements for the financial year ending 31
untuk tahun buku yang berakhir pada tanggal 31 Desember December 2025, including the determination of audit fees,
2025, termasuk penetapan besaran nilai jasanya, sesuai in accordance with applicable regulations. This authority
dengan ketentuan dan peraturan yang berlaku. Kewenangan also includes the appointment of a substitute KAP should,
tersebut juga mencakup penunjukan KAP pengganti for any reason under Indonesia’s capital market regulations,
apabila, karena alasan apapun berdasarkan ketentuan the appointed KAP be unable to perform its duties, provided
pasar modal di Indonesia, KAP yang telah ditetapkan tidak that the substitute KAP is registered with the Financial
dapat melaksanakan tugasnya, dengan ketentuan bahwa Services Authority and that such appointment is first
KAP dimaksud terdaftar di Otoritas Jasa Keuangan serta communicated to the Controlling Shareholder, namely PT
terlebih dahulu dikomunikasikan kepada Pemegang Saham Pertamina (Persero).
Pengendali, dalam hal ini PT Pertamina (Persero).
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Berdasarkan Surat Keputusan Dewan Komisaris kepada Pursuant to the Board of Commissioners’ Decree to the
Direksi No. 68 tanggal 13 Juni 2025 perihal Jasa Kantor Board of Directors No. 68 dated 13 June 2025 regarding
Akuntan Publik untuk Mengaudit Laporan Keuangan Public Accounting Firm Services for Fiscal Year 2025,
Tahun Buku 2025, Dewan Komisaris memutuskan untuk the Board of Commissioners resolved to appoint Public
menetapkan Kantor Akuntan Publik Amir Abadi Jusuf, Accounting Firm Amir Abadi Jusuf, Aryanto, Mawar, &
Aryanto, Mawar, & Rekan (Member of the RSM Network) Partners (Member of the RSM Network) to conduct the audit
sebagai auditor yang melakukan audit atas Laporan of the Consolidated Financial Statements of PT Asuransi
Keuangan Konsolidasian PT Asuransi Tugu Pratama Tugu Pratama Indonesia Tbk and its Subsidiaries for Fiscal
Indonesia Tbk dan Entitas Anak untuk Tahun Buku 2025. Year 2025.
Adapun daftar Kantor Akuntan Publik yang digunakan The list of Public Accounting Firms engaged by the Company
Perseroan dalam kurun waktu lima (5) tahun terakhir over the past five (5) years is presented as follows:
disajikan sebagai berikut:
Nama Fee Auditor
Tahun Kantor Akuntan Publik Akuntan (Tanpa PPN) Opini
Year Public Accountant Firm Accountant Auditor Fee Opinion
Name (Excluded Tax)
2025 Kantor Akuntan Publik Chairul Rp4.750.000.000 Laporan Keuangan Konsolidasian menyajikan
(KAP) Amir Abadi Jusuf, Wismoyo IDR4,750,000,000 secara wajar, dalam semua hal yang material,
Aryanto, Mawar & Rekan posisi keuangan konsolidasian Grup tanggal
Public Accounting Firm 31 Desember 2025, serta kinerja keuangan
(KAP) Amir Abadi Jusuf, konsolidasian dan arus kas konsolidasiannya
Aryanto, Mawar & untuk tahun yang berakhir pada tanggal tersebut,
Partners sesuai dengan Standar Akuntansi Keuangan
Indonesia.
The consolidated financial statements present
fairly, in all material respects, the consolidated
financial position of the Group as of 31
December 2025, and their consolidated financial
performance and consolidated cash flows for the
year then ended, in accordance with Indonesian
Financial Accounting Standard.
2024 Kantor Akuntan Publik Chairul Rp1.538.392.857 Laporan keuangan konsolidasian menyajikan
(KAP) Amir Abadi Jusuf, Wismoyo IDR1,538,392,857 secara wajar, dalam semua hal yang material,
Aryanto, Mawar & Rekan posisi keuangan konsolidasian Grup per 31
Public Accounting Firm Desember 2024, serta kinerja keuangan dan arus
(KAP) Amir Abadi Jusuf, kas konsolidasiannya untuk tahun yang berakhir
Aryanto, Mawar & pada tanggal 31 Desember 2024, sesuai dengan
Partners Standar Akuntansi Keuangan di Indonesia.
The consolidated financial statements fairly
present, in all material respects, the consolidated
financial position of the Group as of 31 December
2024, as well as its financial performance and
consolidated cash flows for the year ended
31 December 2024, in accordance with the
Indonesian Financial Accounting Standards.
2023 Amir Abadi Jusuf, Aryanto, Bimo Imam Rp1.480.000.000 Laporan keuangan konsolidasian menyajikan
Mawar, dan Rekan Santoso IDR1,480,000,000 secara wajar, dalam semua hal yang material,
(Member of the RSM posisi keuangan konsolidasian Grup per 31
Network) Desember 2023, serta kinerja keuangan dan arus
Amir Abadi Jusuf, Aryanto, kas konsolidasiannya untuk tahun yang berakhir
Mawar, and Partner pada tanggal 31 Desember 2023, sesuai dengan
(Member of the RSM Standar Akuntansi Keuangan di Indonesia.
Network)
The consolidated financial statements present
fairly, in all material respects, the consolidated
financial position of the Group as of 31 December
2023, and the consolidated financial performance
and cash flows for the year ended 31 December
2023, in accordance with Indonesian Financial
Accounting Standards.
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
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Tata Kelola Perusahaan
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Nama Fee Auditor
Tahun Kantor Akuntan Publik Akuntan (Tanpa PPN) Opini
Year Public Accountant Firm Accountant Auditor Fee Opinion
Name (Excluded Tax)
2022 Amir Abadi Jusuf, Aryanto, Bimo Imam Rp1.520.000.000 Laporan keuangan konsolidasian menyajikan
Mawar, dan Rekan Santoso IDR1,520,000,000 secara wajar, dalam semua hal yang material,
(Member of the RSM posisi keuangan konsolidasian Grup per 31
Network) Desember 2022, serta kinerja keuangan dan arus
Amir Abadi Jusuf, Aryanto, kas konsolidasiannya untuk tahun yang berakhir
Mawar, and Partner pada tanggal 31 Desember 2022, sesuai dengan
(Member of the RSM Standar Akuntansi Keuangan di Indonesia.
Network)
The consolidated financial statements present
fairly, in all material respects, the consolidated
financial position of the Group as of 31 December
2022, and the consolidated financial performance
and cash flows for the year ended 31 December
2022, in accordance with Indonesian Financial
Accounting Standards.
2021 KAP Purwantono, Muhammad Rp1.650.000.000 Laporan konsolidasian menyajikan secara wajar,
Sungkoro & Surja (firma Kurniawan IDR1,650,000,000 dalam semua hal yang material, posisi keuangan
anggota Ernst & Young konsolidasian PT Asuransi Tugu Pratama
Global Limited) Indonesia Tbk dan entitas anaknya, serta kinerja
KAP Purwantoro, keuangan dan arus kas konsolidasiannya untuk
Sungkoro & Surja tahun buku yang bersangkutan, sesuai dengan
(member firm of Ernst & Standar Akuntansi Keuangan di Indonesia.
Young Global Limited)
The consolidated statements present fairly,
in all material respects, the consolidated
financial position of PT Asuransi Tugu Pratama
Indonesia Tbk and its subsidiaries, as well as
the consolidated financial performance and cash
flows for the fiscal year concerned, in accordance
with Indonesian Financial Accounting Standards.
Lingkup Pekerjaan
Scope of Works
Biaya jasa Kantor Akuntan Publik untuk Tugu Insurance The professional fees of the Public Accounting Firm for Tugu
pada tahun pelaporan 2025 mencakup ruang lingkup Insurance in the 2025 reporting year cover the following
pekerjaan sebagai berikut: scope of work:
1. Saldo Awal posisi 1 Januari 2025; 1. Opening Balance Sheet as of 1 January 2025;
2. Penyajian ulang laporan keuangan tahun 2024 versi 2. Restatement of the 2024 financial statements under
PSAK 117 Kontrak Asuransi; PSAK 117 Insurance Contracts;
3. Laporan Keuangan tahun 2025 berbasis PSAK 117; dan 3. Financial Statements for 2025 based on PSAK 117;
and
4. Penilaian secara menyeluruh atas implementasi PSAK 4. Comprehensive Assessment of the implementation of
117. PSAK 117.
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6
Sistem Pengendalian Internal
Internal Control System
Sistem Pengendalian Internal merupakan elemen dasar The Internal Control System is a fundamental element in
dalam aktivitas bisnis Perseroan. Sistem ini adalah the Company’s business activities. It is a process involving
suatu proses yang melibatkan Dewan Komisaris, Direksi, the Board of Commissioners, the Board of Directors,
dan seluruh karyawan di Perseroan, yang dirancang and the employees of the Company, designed to provide
untuk memberikan keyakinan yang memadai (reasonable reasonable assurance regarding the achievement of
assurance) terkait pencapaian tujuan yang berkaitan dengan objectives related to operations, reporting, and compliance.
operasi, pelaporan, dan kepatuhan.
Pelaksanaan Sistem Pengendalian Internal bertujuan untuk The implementation of the Internal Control System aims
memastikan bahwa aktivitas bisnis Perseroan dilakukan to ensure that the Company’s business activities are
sesuai dengan peraturan dan ketentuan yang berlaku, conducted in accordance with applicable regulations and
serta memastikan bahwa risiko-risiko yang terkait dengan provisions, and that risks associated with the Company’s
aktivitas bisnis Perseroan telah termitigasi dengan baik. business activities are adequately mitigated.
Kerangka Pengendalian Internal
Internal Control Framework
Setiap karyawan memiliki peran dan tanggung jawab Each employee has their own role and responsibility
masing-masing dalam pelaksanaan Sistem Pengendalian in implementing the Internal Control System within the
Internal di Perseroan, dengan dukungan kuat dari Direksi Company, with strong support from the Board of Directors
dan Dewan Komisaris. Peran dan tanggung jawab tersebut and the Board of Commissioners. These roles and
terpetakan dalam Model Tiga Lini (Three-Lines Model) yang responsibilities are mapped within the Three Lines Model
diadopsi oleh Perseroan, sebagai berikut: adopted by the Company as follows:
1. Lini Pertama – Merupakan tanggung jawab seluruh 1. First Line – The responsibility of all work units
unit kerja yang menjalankan kegiatan bisnis Perseroan. carrying out the Company’s business activities. The
Pengendalian internal pada lini ini bersifat preventif, internal control at this line is preventive, carried out
dilakukan dengan melaksanakan ketentuan internal by implementing applicable internal and external
dan eksternal yang berlaku serta melibatkan konsultasi regulations and involving consultation with the second,
dengan lini kedua, ketiga, dan/atau Direksi untuk third lines, and/or the Board of Directors to ensure
memastikan kepatuhan dan efektivitas pelaksanaan compliance and effectiveness of business activities.
kegiatan bisnis Perseroan.
2. Lini Kedua – Merupakan tanggung jawab unit kerja yang 2. Second Line – The responsibility of the work unit
menjalankan fungsi kepatuhan dan manajemen risiko. responsible for compliance and risk management
Pengendalian internal pada lini ini bersifat detektif, functions. Internal control at this line is detective,
dilakukan melalui pemantauan kepatuhan terhadap conducted through monitoring compliance with internal
ketentuan internal dan eksternal yang berlaku serta and external regulations and managing the Company’s
pengelolaan risiko Perseroan. risks.
3. Lini Ketiga – Merupakan tanggung jawab unit kerja yang 3. Third Line – The responsibility of the work unit
menjalankan fungsi internal audit. Pengendalian internal responsible for internal audit functions. Internal control
pada lini ini bersifat evaluatif serta dilaksanakan at this line is evaluative in nature and is carried out
secara independen, objektif, dan berbasis risiko untuk independently, objectively, and on a risk-based basis to
mengidentifikasi area yang perlu diperbaiki dalam tata identify areas requiring improvement in the Company’s
kelola, pengelolaan risiko, dan pengendalian internal governance, risk management, and internal control
Perseroan, serta memberikan rekomendasi perbaikan framework, and to provide recommendations for
untuk pengembangan berkelanjutan (continuous continuous improvement.
improvement).
Komponen-komponen Sistem Pengendalian Internal Components of Internal Control System includes:
Perseroan mencakup:
1. Lingkungan Pengendalian 1. Control Environment
Lingkungan Pengendalian adalah serangkaian The Control Environment is a set of standards,
standar, proses, dan struktur yang secara menyeluruh processes, and structures that comprehensively affect
mempengaruhi sistem pengendalian internal. the internal control system. It sets the tone or culture
Lingkungan pengendalian menetapkan budaya dalam within the entity and creates awareness of control at
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entitas serta membentuk kesadaran akan pengendalian all levels of the organization. The control environment
di seluruh tingkat organisasi. Lingkungan pengendalian serves as the foundation for all other internal control
berfungsi sebagai fondasi utama bagi seluruh components, providing discipline and structure in its
komponen pengendalian internal lainnya, memberikan implementation. The Company has established a good
disiplin dan struktur dalam penerapannya. Perseroan control environment through:
membentuk lingkungan pengendalian yang baik melalui:
a. Penandatanganan Pakta Integritas oleh Direksi, a. Signing the Integrity Pact by the Board of Directors,
Dewan Komisaris, dan seluruh pekerja; Board of Commissioners, and all employees;
b. Penandatanganan komitmen penerapan Pedoman b. Signing the commitment to apply the Code of
Etika Usaha dan Tata Perilaku (Code of Conduct – Conduct (CoC) by all employees;
CoC) oleh seluruh pekerja;
c. Penandatanganan Komitmen penerapan Pedoman c. Signing the commitment to apply the Conflict of
Konflik Kepentingan (Conflict of Interest – CoI) oleh Interest (CoI) policy by all employees;
seluruh pekerja;
d. Pembentukan struktur organisasi serta jalur d. Establishing an organizational structure and
pelaporan yang mengoptimalkan kegiatan reporting lines designed to optimize operational
operasional Perseroan; dan activities; and
e. Penerapan Tata Nilai Perusahaan (Amanah, e. The implementation of Corporate Values (Amanah,
Kompeten, Harmonis, Loyal, Adaptif & Kolaboratif) Kompeten, Harmonis, Loyal, Adaptif & Kolaboratif)
dengan semangat ONE PERTAMINA yang selaras with the spirit of ONE PERTAMINA, aligned with the
dengan Budaya Pelayanan Perusahaan. Company’s Service Culture.
2. Penilaian Risiko 2. Risk Assessment
Penilaian risiko adalah identifikasi dan analisis risiko Risk assessment is the identification and analysis of
yang relevan terhadap pencapaian tujuan Perseroan. risks relevant to the achievement of the Company’s
Proses penilaian ini mencakup penilaian risiko itu objectives. This process includes assessing the risk
sendiri dan kebutuhan untuk mengelola perubahan itself and the need to manage organizational changes. It
organisasi. Proses ini merupakan dasar untuk forms the basis for determining how risks are managed.
menentukan bagaimana risiko dikelola. Perseroan The Company has conducted risk assessments in
telah melakukan penilaian risiko di semua unit kerja, all work units, coordinated by the Enterprise Risk
yang dikoordinasikan oleh fungsi Enterprise Risk Management (ERM) function. This assessment includes:
Management (“ERM”). Penilaian ini mencakup:
a. Menetapkan penerimaan risiko (risk appetite dan a. Defining risk acceptance (risk appetite and risk
risk tolerance); tolerance);
b. Mengukur risiko berdasarkan dampak dan b. Measuring risks based on impact and probability,
probabilitas, yang dituangkan dalam matriks risiko expressed in a risk matrix for each function within
untuk setiap fungsi dalam organisasi; dan the organization; and
c. Menetapkan strategi mitigasi risiko yang tepat. c. Defining appropriate risk mitigation strategies.
3. Aktivitas Pengendalian 3. Control Activities
Aktivitas pengendalian adalah kebijakan dan prosedur Control activities are policies and procedures designed
yang dirancang untuk memastikan bahwa arahan to ensure that management directives are carried out
manajemen terlaksana dengan baik. Aktivitas ini effectively. These activities are implemented at various
diterapkan pada berbagai tingkat dalam entitas dan levels within the entity and across different stages
pada berbagai tahapan proses. Aktivitas pengendalian of processes. Control activities can be preventive
dapat bersifat preventif maupun detektif, dan mencakup or detective, and include segregation of duties. The
pemisahan tugas (segregation of duties). Perseroan Company has established and implemented a Work
telah membuat dan menerapkan Sistem Tata Kerja System (STK) that includes Guidelines and Procedures
(“STK”) yang mencakup Pedoman serta Prosedur yang governing the Company’s business processes, regularly
mengatur proses bisnis Perseroan, yang diperbarui updated to ensure their relevance and effectiveness.
secara berkala untuk memastikan relevansi dan
efektivitasnya.
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370 Good Corporate Governance
4. Informasi dan Komunikasi 4. Information and Communication
Informasi yang relevan harus diidentifikasi, Relevant information must be identified, gathered,
dikumpulkan, dan dikomunikasikan dalam bentuk dan and communicated in a form and time frame that
waktu yang memungkinkan setiap individu menjalankan enables individuals to carry out their tasks and
tugas dan tanggung jawabnya secara efektif. Sistem responsibilities effectively. The information system
informasi memungkinkan organisasi untuk memperoleh, allows the organization to acquire, generate, use,
menghasilkan, menggunakan, dan mengomunikasikan and communicate information. The Company has
informasi. Perseroan telah mengimplementasikan: implemented:
a. Core Insurance System dan Enterprise Resource a. Core Insurance System and Enterprise Resource
Planning (“ERP”) untuk menghasilkan informasi Planning (ERP) to generate operational and financial
operasional dan keuangan guna mendukung information to support internal control;
pengendalian internal;
b. Media komunikasi internal untuk b. Internal communication media to communicate
mengkomunikasikan informasi yang relevan bagi relevant information to the Company’s employees,
pekerja Perseroan, baik melalui email maupun via email or the Company portal; and
portal Perseroan (company portal); dan
c. Mekanisme pelaporan ke pihak eksternal yang c. Reporting mechanisms to external parties (such
relevan (seperti auditor eksternal dan regulator) as external auditors and regulators) on information
atas informasi terkait dengan pengendalian internal. related to internal control.
5 . Aktivitas Pengawasan 5. Monitoring Activities
Pemantauan adalah proses yang bertujuan untuk Monitoring is a process aimed at assessing the quality
menilai kualitas kinerja pengendalian internal secara of internal control performance continuously, to ensure
berkelanjutan, guna memastikan bahwa pengendalian that controls remain effective and meet the Company’s
tetap efektif dan sesuai dengan kebutuhan Perseroan. needs. Monitoring of the Internal Control System is
Pengawasan atas Sistem Pengendalian Internal conducted through:
dilakukan melalui:
a. Kegiatan Internal Audit yang independen, objektif, a. Independent, objective, and risk-based Internal Audit
dan berbasis risiko; activities;
b. Rapat berkala antara Dewan Komisaris dan b. Regular meetings between the Board of
Direksi untuk memastikan bahwa manajemen Commissioners and the Board of Directors
melaksanakan tanggung jawabnya secara efektif; to ensure that management is fulfilling its
dan responsibilities effectively; and
c. Rapat berkala antara Internal Audit Group dan c. Regular meetings between the Internal Audit Group
Komite Audit sebagai bagian dari pengawasan and the Audit Committee as part of overseeing the
terhadap kegiatan Perseroan. Company’s activities.
Tinjauan atas Efektivitas Pengendalian Internal
Review of Internal Control Effectiveness
Manajemen mendorong dilakukannya evaluasi yang Management encourages the continuous evaluation of
berkelanjutan terhadap penerapan Pengendalian Internal. the implementation of Internal Control. The Internal Audit
Fungsi Internal Audit bertanggung jawab untuk melakukan function is responsible for evaluating and assessing the
evaluasi dan penilaian terhadap pelaksanaan Pengendalian application of Internal Control, as well as monitoring the
Internal, serta memantau perbaikan atau tindak lanjut follow-up actions or improvements based on both internal
dari rekomendasi audit internal dan eksternal. Evaluasi ini and external audit recommendations. This evaluation is
dilakukan untuk: conducted to:
1. Memberikan keyakinan yang memadai (reasonable 1. Provide reasonable assurance to the Board of Directors
assurance) kepada Direksi dan para pemangku and stakeholders regarding the adequacy of the
kepentingan mengenai kecukupan penerapan implementation of the Company’s Internal Control, both
Pengendalian Internal Perseroan, baik dalam aspek in operational and financial aspects; and
operasional maupun keuangan; dan
2. Memberikan rekomendasi untuk perbaikan 2. Offer recommendations for continuous improvement in
berkelanjutan (continuous improvement) atas penerapan the application of Internal Control within the Company.
Pengendalian Internal di Perseroan.
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Perseroan, dalam hal ini Internal Audit Group, telah The Company, specifically the Internal Audit Group, has
melakukan evaluasi berbasis risiko terhadap efektivitas conducted a risk-based evaluation of the effectiveness of
Pengendalian Internal, dan menghasilkan rekomendasi- Internal Control, and produced recommendations that are
rekomendasi yang diharapkan dapat memberikan nilai expected to add value to the Company’s Internal Control as
tambah bagi Pengendalian Internal Perseroan sebagai part of continuous improvement.
bagian dari perbaikan berkelanjutan (continuous
improvement).
Pernyataan Direksi atas Kecukupan Pengendalian Internal
Statement of the Board of Directors on the Adequacy of Internal Control
Manajemen telah melakukan evaluasi terhadap efektivitas Management has evaluated the effectiveness of the
Pengendalian Internal, dengan mempertimbangkan hasil Internal Control system, taking into account the results
audit internal dan eksternal beserta rekomendasinya. of both internal and external audits along with their
Berdasarkan evaluasi yang dilakukan sepanjang tahun recommendations. Based on the evaluation conducted
2025, Manajemen menilai bahwa sistem Pengendalian throughout 2025, Management assesses that the
Internal yang diterapkan telah memadai dalam mendukung implemented Internal Control system is adequate in
efektivitas operasional, mitigasi risiko, serta kepatuhan supporting operational effectiveness, risk mitigation, and
terhadap peraturan yang berlaku. compliance with applicable regulations.
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7
Kebijakan Manajemen Risiko
Risk Management Policies
Manajemen Risiko
Internal Control System
Manajemen Risiko memiliki peran strategis yang krusial Risk Management plays a strategic role in ensuring the
dalam memastikan kelangsungan operasional Perseroan continuity of the Company's operations amidst various
dengan mengelola berbagai risiko yang perlu dihadapi risks that must be managed in a planned, systematic,
secara terencana, sistematis, dan terstruktur. Budaya and structured manner. This Risk Management culture
Manajemen Risiko ini mencakup seluruh proses dan encompasses processes and structures designed to
struktur yang dirancang untuk mengelola potensi peluang effectively manage potential opportunities while mitigating
dan pada saat yang sama, memitigasi dampak negatif adverse impacts.
secara efektif.
Dalam upaya mengurangi potensi kerugian dan In an effort to minimize potential losses while maximizing
meningkatkan peluang dalam mencapai tujuan, Tugu the opportunities to achieve its objectives, Tugu Insurance
Insurance telah mengintegrasikan Manajemen Risiko has integrated Risk Management into all of its business
ke dalam seluruh aktivitas bisnis dan operasionalnya. and operational activities. This approach is implemented
Pendekatan ini dijalankan dengan prinsip kehati-hatian, through the application of the precautionary principle, sound
penerapan Tata Kelola Perusahaan yang Baik, serta corporate governance practices, and risk management
mekanisme pengelolaan risiko yang sejalan dengan regulasi mechanisms that align with regulations set by the
yang ditetapkan oleh Regulator. Regulator.
Keberhasilan dalam pengelolaan risiko ini bergantung pada The success of risk management relies on the close
kolaborasi yang erat dari semua elemen internal Perseroan. collaboration of all internal elements of the Company.
Proses ini menjadi bagian yang tidak terpisahkan dari This process is an integral part of the internal control
sistem pengawasan internal yang melibatkan Dewan system, involving the Board of Commissioners, the
Komisaris, Dewan Pengawas Syariah, Direksi, Manajemen Sharia Supervisory Board, the Board of Directors, Senior
Senior, hingga seluruh karyawan di berbagai level. Management, and all employees at every level.
Dasar Hukum Penerapan Manajemen Risiko
Legal Basis for Risk Management Implementation
Landasan hukum penerapan Manajemen Risiko di The legal basis for the implementation of Risk Management
Perseroan merujuk pada berbagai ketentuan yang within the Company refers to various provisions established
ditetapkan oleh Otoritas Jasa Keuangan (OJK) serta by the Financial Services Authority (OJK) and related
regulator terkait, antara lain: regulators, including the following:
1. Peraturan OJK No. 28 Tahun 2025 tanggal 10 November 1. OJK Regulation No. 28 of 2025 dated 10 November
2025 tentang Penerapan Manajemen Risiko bagi 2025 concerning the Implementation of Risk
Perusahaan Perasuransian, Lembaga Penjamin, dan Management for Insurance Companies, Guarantee
Dana Pensiun; Institutions, and Pension Funds;
2. Peraturan OJK No. 33 tahun 2025 tanggal 11 Desember 2. OJK Regulation No. 33 of 2025 dated 11 December
2025 tentang Penilaian Tingkat Kesehatan Perusahaan 2025 concerning Assessment of the Health Level of
Perasuransian, Lembaga Penjamin, dan Dana Pensiun; Insurance Companies, Guarantee Institutions, and
Pension Funds;
3. Peraturan OJK No. 12 Tahun 2023 tanggal 28 3. OJK Regulation No. 12 of 2023 dated 28 December
Desember 2016 tentang Penyelenggaraan Usaha 2016 concerning the Implementation of Insurance
Perusahaan Perasuransian; Company Business;
4. Peraturan OJK No. 4 Tahun 2023 tanggal 28 Desember 4. OJK Regulation No. 4 of 2023 dated 28 December
2016 tentang Penerapan Tata Kelola bagi Perusahaan 2016 concerning the Implementation of Governance for
Perasuransian; Insurance Companies;
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5. Peraturan OJK No. 08/POJK.05/2023 tanggal 14 Juni 5. OJK Regulation No. 08/POJK.05/2023 dated 14 June
2023 tentang Penerapan Program Anti Pencucian Uang, 2023 concerning the Implementation of Anti-Money
Pencegahan Pendanaan Terorisme, dan Pencegahan Laundering, Prevention of Terrorism Financing, and
Pendanaan Proliferasi Senjata Pemusnah Massal; Prevention of Financing of the Proliferation of Weapons
of Mass Destruction Programs;
6. Peraturan OJK No. 4/POJK.05/2021 tanggal 9 Maret 6. OJK Regulation No. 4/POJK.05/2021 dated 9
2021 tentang Penerapan Manajemen Risiko dalam March 2021 concerning the Implementation of Risk
Penggunaan Teknologi Informasi oleh Lembaga Jasa Management in the Use of Information Technology by
Keuangan Non-Bank; Non-Bank Financial Services Institutions;
7. Surat Edaran OJK No. 8/SEOJK.05/2021 tanggal 7. OJK Circular Letter No. 8/SEOJK.05/2021 dated 5
5 Februari 2021 tentang Penerapan Manajemen February 2021 concerning the Implementation of
Risiko untuk Perusahaan Asuransi, Asuransi Syariah, Risk Management for Insurance Companies, Sharia
Reasuransi, dan Reasuransi Syariah; Insurance, Reinsurance, and Sharia Reinsurance;
8. Surat Edaran OJK No. 22/SEOJK.05/2021 tanggal 24 8. OJK Circular Letter No. 22/SEOJK.05/2021 dated 24
Agustus 2021 tentang Penerapan Manajemen Risiko August 2021 concerning the Implementation of Risk
dalam Penggunaan Teknologi Informasi oleh Lembaga Management in the Use of Information Technology by
Jasa Keuangan Non-Bank; Non-Bank Financial Services Institutions;
9. Surat Edaran OJK No. 1/SEOJK.05/2021 tanggal 15 9. OJK Circular Letter No. 1/SEOJK.05/2021 dated 15
Januari 2021 tentang Penilaian Tingkat Kesehatan January 2021 concerning Assessment of the Health
Perusahaan Asuransi, Asuransi Syariah, Reasuransi, Level of Insurance Companies, Sharia Insurance,
dan Reasuransi Syariah; Reinsurance, and Sharia Reinsurance;
10. Peraturan Menteri Badan Usaha Milik Negara Nomor 10. Regulation of the Minister of State-Owned Enterprises
PER-2/MBU/03/2023 Tahun 2023 tentang Pedoman Number PER-2/MBU/03/2023 of 2023 concerning
Tata Kelola dan Kegiatan Korporasi Signifikan Badan Guidelines for Governance and Significant Corporate
Usaha Milik Negara; Activities of State-Owned Enterprises;
11. Salinan Keputusan Deputi Bidang Keuangan dan 11. Copy of the Decree of the Deputy for Finance and
Manajemen Risiko Kementerian Badan Usaha Risk Management of the Ministry of State-Owned
Milik Negara Republik Indonesia No. SK-3/DKU. Enterprises of the Republic of Indonesia No. SK-3/DKU.
MBU/05/2023 tentang Petunjuk Teknis Komposisi dan MBU/05/2023 concerning Technical Instructions for the
Kualifikasi Organ Pengelola Risiko Kementerian Badan Composition and Qualifications of the Risk Management
Usaha Milik Negara Republik Indonesia; Organ of the Ministry of State-Owned Enterprises of the
Republic of Indonesia;
12. Salinan Keputusan Deputi Bidang Keuangan dan 12. Copy of the Decree of the Deputy for Finance and
Manajemen Risiko Kementerian Badan Usaha Risk Management of the Ministry of State-Owned
Milik Negara Republik Indonesia No. SK-5/DKU. Enterprises of the Republic of Indonesia No. SK-5/DKU.
MBU/11/2024 tentang Petunjuk Teknis Pengendalian MBU/11/2024 concerning Technical Instructions for
Internal atas Pelaporan Keuangan (Internal Control over Internal Control over Financial Reporting of State-Owned
Financial Reporting) Badan Usaha Milik Negara; dan Enterprises; and
13. Salinan Keputusan Deputi Bidang Keuangan dan 13. Copy of the Decree of the Deputy for Finance and
Manajemen Risiko Kementerian Badan Usaha Risk Management of the Ministry of State-Owned
Milik Negara Republik Indonesia No. SK-8/DKU. Enterprises of the Republic of Indonesia No. SK-8/
MBU/10/2023 tentang Petunjuk Teknis Penilaian DKU.MBU/10/2023 concerning Technical Instructions
Indeks Kematangan Risiko (Risk Maturity Index) di for Risk Maturity Index Assessment in State-Owned
Lingkungan Badan Usaha Milik Negara. Enterprises.
Dalam kerangka penerapan Manajemen Risiko Terintegrasi, As part of the implementation of Integrated Risk
Perseroan sebelumnya berperan sebagai Entitas Utama Management, the Company previously acted as the Parent
dalam konglomerasi keuangan Tugu Group, yang mencakup Entity in the Tugu Group financial conglomerate, which
integrasi dengan PT Tugu Reasuransi Indonesia sebagai included integration with PT Tugu Reasuransi Indonesia
Lembaga Jasa Keuangan Anggota Konglomerasi Keuangan. as a member of the financial conglomerate. Meanwhile,
Sementara itu, dalam konteks Manajemen Risiko in the context of Integrated Risk Management within the
Terintegrasi di lingkungan Group Pertamina, di mana PT Pertamina Group, where PT Pertamina (Persero) acts as the
Pertamina (Persero) bertindak sebagai Entitas Utama, Parent Entity, the Company functioned as the Subsidiary
Perseroan menjalankan fungsi sebagai Entitas Anak. Entity.
Berdasarkan Surat Otoritas Jasa Keuangan No. S-828/ Based on the Financial Services Authority Letter No. S-828/
NB.21/2022 tanggal 14 Desember 2022 perihal Perubahan NB.21/2022 dated 14 December 2022, regarding the
Status Konglomerasi Keuangan, Konglomerasi Keuangan Change in Financial Conglomerate Status, the Tugu Group
Group Tugu dinyatakan tidak lagi memenuhi kriteria sebagai Financial Conglomerate is no longer considered to meet
konglomerasi keuangan. Sejalan dengan hal tersebut, sejak the criteria of a financial conglomerate. Accordingly, from
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Tata Kelola Perusahaan
374 Good Corporate Governance
tanggal penerbitan surat dimaksud, penerapan Manajemen the issuance of the letter, the application of Integrated Risk
Risiko Terintegrasi Konglomerasi Keuangan tidak lagi Management for Financial Conglomerates no longer applies
berlaku bagi Tugu Insurance. to Tugu Insurance.
Meskipun demikian, dalam rangka mendukung pemantauan Nevertheless, to support the monitoring and management
dan pengelolaan perkembangan grup Lembaga Jasa of the development of the financial services group, the
Keuangan, Perseroan tetap ditunjuk sebagai koordinator Company continues to be appointed as the coordinator for
bagi Group Keuangan Tugu. the Tugu Financial Group.
Kerangka Penerapan Manajemen Risiko
Risk Management Implementation Framework
Berdasarkan Kebijakan Umum Manajemen Risiko, Based on the General Risk Management Policy, the
Perseroan mengimplementasikan kerangka Manajemen Company applies a comprehensive Risk Management
Risiko yang dirancang secara menyeluruh agar selaras framework designed to align with the business strategy,
dengan strategi bisnis, struktur organisasi, kebijakan organizational structure, internal policies, and the
internal, serta ketersediaan infrastruktur yang ada. infrastructure available to the Company. This framework
Kerangka ini memastikan bahwa pengelolaan risiko ensures that risk management is effectively integrated into
terintegrasi secara efektif dalam seluruh aktivitas bisnis all business and operational activities.
dan operasional.
Dalam penerapannya, Manajemen Risiko merujuk pada In its implementation, Risk Management refers to the SNI
standar SNI ISO 31000:2018 tentang Manajemen Risiko, ISO 31000:2018 standard on Risk Management, which
yang menekankan pendekatan berbasis risiko. Standar ini emphasizes a risk-based approach. This standard includes
mencakup tiga elemen utama, yaitu prinsip Manajemen three key elements: Risk Management principles, Risk
Risiko, kerangka kerja Manajemen Risiko, dan proses Management framework, and Risk Management processes,
Manajemen Risiko, yang secara keseluruhan membentuk which collectively serve as the foundation for the Company
dasar bagi Perseroan dalam mengidentifikasi, menganalisis, in identifying, analyzing, evaluating, and controlling risks
mengevaluasi, serta mengendalikan risiko secara systematically and sustainably..
sistematis dan berkelanjutan.
Risk Management
Principles
Risk Management Risk Management
Framework Process
Value Creation
and Protection
Continual
Integrated
Improvement
Human & Cultural Structured &
Factors Comprehensive
Best Available
Customised
Information
Dynamic Inclusive
Improvement Integration Scope, Context,
Criteria
Communication & Consolidation
Monitoring & Review
Risk Assesment
Evaluation
Design
Leadership & Risk Identification
Commitment
Risk Analysis
Risk Education
Risk Treatment
Implementation
Recording & Reporting
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Tata Kelola Perusahaan
Good Corporate Governance 375
Landasan penerapan Manajemen Risiko adalah kerangka The foundation for the implementation of Risk Management
yang menjadi kunci keberhasilan dalam penerapan is the framework that serves as the key to the successful
Manajemen Risiko Perseroan. Manajemen Risiko application of Risk Management within the Company. Risk
merupakan bagian integral dari Tata Kelola Perusahaan Management is an integral part of Corporate Governance
yang menjadi dasar dalam pengelolaan risiko di semua and forms the basis for risk management at all levels of
tingkatan Perseroan untuk mencapai dan meningkatkan the Company to achieve and enhance performance. This
kinerja. Kerangka Manajemen Risiko ini merupakan Risk Management framework is an extension of the Risk
pengembangan dari prinsip-prinsip Manajemen Risiko yang Management principles, providing the foundation for the
memberikan dasar dalam pengelolaan Perseroan yang Company's management of all business activities.
mencakup seluruh aktivitas usaha Perusahaan.
Pelaksanaan proses Manajemen Risiko dimulai dengan The execution of the Risk Management process begins
komunikasi dan konsultasi, penetapan konteks, penilaian with communication and consultation, context setting,
risiko, identifikasi risiko, perlakuan terhadap risiko, dan risk assessment, risk identification, risk treatment,
diakhiri dengan pemantauan serta pengkajian terhadap and concludes with monitoring and review of the risk
proses pengelolaan risiko. Implementasi Manajemen management process. The implementation of Risk
Risiko di Tugu Insurance melibatkan seluruh unsur dalam Management at Tugu Insurance involves all elements of the
organisasi, mulai dari manajemen hingga karyawan organization, from management to operational employees.
pelaksana. Seluruh unsur tersebut berperan aktif dalam All these elements actively participate within the context of
konteks “Tiga Lini Pertahanan” manajemen risiko. the "Three Lines of Defense" risk management model.
Dewan Komisaris Komite Pemantau Risiko
Board of Commissioners Risk Monitoring Committee
Direksi Komite Manajemen Risiko
Board of Directors Risk Management Committee
Audit Eksternal
Lini Pertama Lini Kedua Lini Ketiga
External Audit
First Line Second Line Third Line
Regulator
Regulator
Risk Independent Independent
Owners Function Assurance
Function
• Unit Kerja Bisnis • ERM Internal Audit
Business Work • Compliance
Units
• Unit Kerja
Operasional dan
Pendukung
Operational and
Supporting Work
Units
Lini Pertama First Line
Lini pertahanan pertama terdiri dari unit kerja pemilik risiko The first line of defense consists of the risk owner units
yang menjalankan fungsi bisnis, serta unit kerja operasional performing business functions as well as operational and
dan pendukung bisnis. Dalam kegiatan sehari-hari, unit business support units. In daily activities, these units
kerja ini menghadapi langsung berbagai jenis dan potensi directly face various types of risks and potential hazards.
risiko. Setiap fungsi di lini pertahanan pertama bertanggung Each function in the first line of defense is responsible for
jawab untuk mengidentifikasi dan mengelola risiko yang identifying and managing risks related to every product,
terkait dengan produk, kegiatan, proses, dan sistem yang activity, process, and system in operation. These units are
dijalankan. Diharapkan unit kerja ini memiliki kesadaran expected to have a high level of risk awareness to manage
risiko yang tinggi untuk dapat mengelola risiko dengan risks effectively.
efektif.
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Lini Kedua Second Line
Lini pertahanan kedua terdiri dari unit kerja Manajemen The second line of defense consists of the Risk
Risiko dan unit kerja Kepatuhan. Unit-unit ini bertanggung Management unit and the Compliance unit. These
jawab untuk mengembangkan strategi Manajemen Risiko, units are responsible for developing Risk Management
memelihara dan mengembangkan secara berkelanjutan strategies, maintaining and continuously enhancing the
kerangka pengelolaan risiko, serta memberikan masukan risk management framework, and providing guidance and
dan arahan kepada unit kerja bisnis dan unit pendukung direction to the business and support units regarding risk
mengenai proses pengelolaan risiko, pengukuran risiko, dan management processes, risk measurement, and reporting.
pelaporan.
Lini Ketiga Third Line
Lini pertahanan ketiga adalah unit audit internal. Fungsi The third line of defense is the internal audit unit. The
audit internal sebagai unit independen adalah untuk internal audit functions as an independent unit conducting
melaksanakan audit berbasis risiko dan memberikan risk-based audits and adding value to the first and second
nilai tambah kepada lini pertahanan pertama dan kedua. lines of defense. The main goal is to ensure that all
Tujuan utamanya adalah untuk memastikan bahwa seluruh elements of the Company are performing their functions
elemen Perusahaan telah menjalankan fungsi dan tanggung and responsibilities well, while ensuring compliance with
jawabnya dengan baik, serta memastikan kesesuaian the Company’s management policies and applicable
dengan kebijakan manajemen Perusahaan dan regulasi regulations.
yang berlaku.
Organisasi Manajemen Risiko
Organization of Risk Management
Perseroan telah memberikan tanggung jawab kepada Unit The Company has entrusted the Risk Management Work
Kerja Manajemen Risiko di bawah Direktur Kepatuhan Unit under the Director of Compliance & Risk Management
& Manajemen Risiko sebagai upaya untuk memastikan with the responsibility to ensure that the Risk Management
pengelolaan Manajemen Risiko yang terukur dan sesuai processes are measurable and in compliance with
dengan ketentuan. Unit Kerja Manajemen Risiko merupakan regulations. The Risk Management Work Unit operates
unit yang independen dari unit bisnis dan operasional independently from the Company's business and
Perseroan, dengan tanggung jawab utama untuk operational units, with the main responsibility of ensuring
memastikan bahwa proses penerapan manajemen risiko that the implementation of risk management processes is
berjalan efektif di seluruh Perseroan. Tugas dan wewenang effective across the Company. The tasks and authority of
Unit Kerja Manajemen Risiko antara lain: the Risk Management Work Unit include:
1. Bertanggung jawab langsung kepada Direktur Kepatuhan 1. Reporting directly to the Director of Compliance & Risk
& Manajemen Risiko. Management.
2. Melakukan kegiatan-kegiatan antara lain: 2. Conducting activities, including:
a. Identifikasi risiko, termasuk risiko yang melekat a. Identifying risks, including inherent risks associated
(inherent risk) pada kegiatan usaha Perseroan; with the Company's business activities;
b. Penyusunan metode pengukuran risiko; b. Developing risk measurement methods;
c. Pemantauan pelaksanaan strategi Manajemen c. Monitoring the implementation of the Risk
Risiko yang telah disetujui oleh Direksi; Management strategy approved by the Board of
Directors;
d. Pemantauan posisi risiko secara keseluruhan d. Monitoring the overall risk position (composite),
(composite), per jenis risiko, dan per jenis aktivitas by risk type, and by functional activity against the
fungsional terhadap toleransi risiko (risk tolerance) established risk tolerance and limits;
dan limit yang telah ditetapkan;
e. Melakukan kaji ulang secara berkala terhadap e. Conducting periodic reviews of the Risk
proses Manajemen Risiko; Management process;
f. Kajian risiko atas pengembangan atau perluasan f. Risk assessment for business development or
kegiatan usaha; expansion;
g. Evaluasi terhadap akurasi model (internal g. Evaluating the accuracy of internal models and the
model) dan validitas data yang digunakan dalam validity of data used in risk measurement;
pengukuran risiko;
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h. Memberikan rekomendasi kepada fungsi bisnis dan h. Providing recommendations to business and
operasional serta Komite Manajemen Risiko sesuai operational functions, as well as the Risk
dengan kewenangannya; dan Management Committee, within its authority; and
i. Menyusun dan menyampaikan profil risiko secara i. Preparing and submitting periodic risk profiles to
berkala kepada Direktur Utama atau Direktur yang the President Director or the Director overseeing
membawahi fungsi Manajemen Risiko dan Komite the Risk Management function and the Risk
Manajemen Risiko. Management Committee.
3. Menyusun dan menyampaikan laporan Manajemen 3. Preparing and submitting Risk Management reports,
Risiko, baik pelaporan internal maupun eksternal yang both internal and external, as required by the Company;
menjadi kewajiban Perseroan;
4. Memberikan rekomendasi kepada Satuan Kerja Bisnis/ 4. Providing recommendations to Business/Operational
Operasional dan Komite Manajemen Risiko sesuai Units and the Risk Management Committee within its
kewenangan yang dimiliki; authority;
5. Memberikan masukan kepada Direksi dalam 5. Providing input to the Board of Directors in formulating
penyusunan Kebijakan Manajemen Risiko Perseroan; the Company's Risk Management Policy;
6. Mengembangkan budaya sadar risiko (risk awareness) di 6. Developing a risk-aware culture across all units of the
seluruh unit kerja Perseroan; dan Company;
7. Berkoordinasi dengan Satuan Kerja Kepatuhan dan 7. Coordinating with the Compliance Work Unit and the
Satuan Kerja Audit Internal dalam rangka pelaksanaan Internal Audit Work Unit to implement the three lines of
three lines of defense. defense.
Struktur Organisasi Unit Kerja Manajemen Risiko
Organizational Structure of Risk Management Work Unit
Direktur Kepatuhan & Manajemen Risiko
Director of Compliance & Risk Management
ERM, HSSE & APU PPT Group Head
Risk Strategy & Risk Control & Evaluation HSSE & Office Operation Unit Kerja Khusus
Modelling Dept. Dept. Dept. Data Protection Officer
Penerapan Manajemen Risiko
Risk Management Implementation
Cakupan Penerapan Manajemen Risiko di Tugu Insurance: Scope of Risk Management Implementation at Tugu
Insurance:
1. Pengawasan Aktif oleh Direksi, Dewan Komisaris, dan 1. Active Supervision by the Board of Directors, Board of
Dewan Pengawas Syariah. Commissioners, and Sharia Supervisory Board.
Ketiganya bertanggung jawab atas efektivitas penerapan They are responsible for the effectiveness of Risk
Manajemen Risiko di Perseroan. Oleh karena itu, Management implementation in the Company.
Direksi, Dewan Komisaris, dan Dewan Pengawas Syariah Therefore, the Board of Directors, Board of
diharuskan untuk: Commissioners, and Sharia Supervisory Board are
required to:
a. Memahami jenis risiko dan tingkat risiko yang a. Understand the types of risks and the level of risks
melekat pada kegiatan usaha Perseroan; inherent in the Company’s business activities;
b. Memberikan arahan yang jelas dalam penerapan b. Provide clear guidance in the implementation of Risk
Manajemen Risiko; Management;
c. Melakukan pengawasan dan mitigasi risiko secara c. Actively supervise and mitigate risks;
aktif;
d. Mengembangkan budaya Manajemen Risiko d. Develop the Company’s Risk Management culture;
Perseroan;
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e. Memastikan struktur organisasi yang memadai e. Ensure an adequate organizational structure with
beserta tugas dan tanggung jawab masing-masing clear roles and responsibilities to support the
untuk mendukung penerapan Manajemen Risiko effective implementation of Risk Management; and
yang efektif; dan
f. Memastikan kecukupan kuantitas dan kualitas f. Ensure the sufficiency of human resources for
sumber daya manusia untuk penerapan Manajemen effective Risk Management implementation.
Risiko secara efektif.
Pengawasan aktif oleh Direksi, Dewan Komisaris, dan The active supervision by the Board of Directors, Board
Dewan Pengawas Syariah dilakukan melalui beberapa of Commissioners, and Sharia Supervisory Board is
kegiatan seperti: carried out through activities such as:
a. Pelaksanaan rapat Komite Pemantau Risiko secara a. Conducting regular meetings of the Risk Monitoring
berkala; Committee;
b. Pelaksanaan rapat Komite Manajemen Risiko b. Conducting regular meetings of the Risk
secara berkala; Management Committee;
c. Rapat Dewan Pengawas Syariah secara berkala dan c. Regular Sharia Supervisory Board meetings and
pengawasan terhadap pemenuhan prinsip syariah; supervision of Sharia principles compliance;
d. Menetapkan, memonitor, dan meninjau pelaksanaan d. Establishing, monitoring, and reviewing the Top Risk
mitigasi Top Risk Register secara berkala; Register mitigation on an ongoing business basis;
e. Monitoring dan review atas Early Warning System/ e. Monitoring and reviewing the Early Warning System/
Key Risk Indicator secara berkala; Key Risk Indicator regularly;
f. Pelaporan hasil penilaian profil risiko terintegrasi f. Reporting the results of integrated risk profile
secara berkala; assessments periodically;
g. Pelaporan hasil self-assessment Tingkat Kesehatan g. Reporting the results of self-assessment of the
Perseroan secara tahunan; Company's Health annually;
h. Meningkatkan kesadaran melalui flyer Manajemen h. Raising awareness through the creation of Risk
Risiko; Management flyers;
i. Mengadakan pertemuan antara Unit Kerja i. Holding meetings between the Risk Management
Manajemen Risiko dengan Komite Pemantau Risiko; Work Unit and the Risk Monitoring Committee; and
dan
j. Mengikutsertakan karyawan dalam pelatihan, j. Involving employees in training, seminars,
seminar, workshop, dan sertifikasi profesi. workshops, and professional certifications.
2. Kecukupan Kebijakan, Prosedur, dan Penetapan Limit 2. Sufficiency of Policies, Procedures, and Risk Limits.
Risiko. Penerapan Manajemen Risiko yang efektif harus Effective Risk Management implementation must
didukung dengan kebijakan dan prosedur yang jelas be supported by clear policies, procedures, and risk
serta limit risiko yang sejalan dengan visi, misi, dan limits aligned with the Company’s vision, mission, and
strategi bisnis Perseroan. Kebijakan ini disusun dengan business strategy. Policies are developed considering
memperhatikan karakteristik dan kompleksitas kegiatan the characteristics and complexities of the business
bisnis, tingkat risiko, toleransi risiko, serta ketentuan activities, risk levels, risk tolerance, and applicable
regulator yang berlaku. Kecukupan kebijakan dan regulations. The sufficiency of these policies and
prosedur ditentukan melalui: procedures is determined through:
a. Perseroan memiliki Pedoman Manajemen Risiko a. The Company has a Risk Management Guideline
yang mencakup prinsip, kerangka kerja, dan that includes principles, frameworks, and policies
kebijakan Manajemen Risiko; for Risk Management;
b. Menetapkan dan melakukan kaji ulang Risk Appetite b. Establishing and reviewing the Risk Appetite
Statement serta pelaporan Key Risk Indicator setiap Statement and reporting the Key Risk Indicators
bulan; dan monthly; and
c. Menyempurnakan kebijakan dan prosedur c. Continuously improving and updating Risk
Manajemen Risiko agar sesuai dengan Management policies and procedures to align with
perkembangan usaha dan ketentuan regulator. business development and regulatory requirements.
3. Kecukupan Proses Identifikasi, Pengukuran, 3. Sufficiency of Risk Identification, Measurement, Control,
Pengendalian, dan Pemantauan Risiko serta Sistem and Monitoring Processes, as well as Risk Management
Informasi Manajemen Risiko. Penerapan Manajemen Information Systems. The Company’s Risk Management
Risiko di Perseroan mengacu pada standar SNI ISO implementation follows the SNI ISO 31000:2018
31000:2018. Prosesnya meliputi identifikasi risiko, standard. The process includes risk identification, risk
pengukuran risiko, pengendalian risiko, dan pemantauan measurement, risk control, and monitoring, carried out
risiko yang dilakukan secara berkala. Sistem Informasi periodically. The Risk Management Information System
Manajemen Risiko (T-ERMS) yang dibangun pada (T-ERMS), established in August 2021, supports the
Agustus 2021, menyediakan alat untuk pengelolaan efficient risk management activities.
risiko yang lebih efektif.
Proses Manajemen Risiko:
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a. Identifikasi Risiko dilakukan oleh masing-masing Risk Management Process:
pemilik risiko yang berkoordinasi dengan risk a. Risk Identification is carried out by each risk owner
champion; in coordination with the respective risk champion;
b. Pengukuran Risiko dilakukan menggunakan sistem
yang mengukur exposure risiko secara berkala; b. Risk Measurement is done using a system that
c. Pengendalian Risiko dilakukan dengan mekanisme measures risk exposure periodically;
lindung nilai dan mitigasi risiko; c. Risk Control is carried out through hedging
d. Pemantauan Risiko dilakukan untuk memastikan mechanisms and risk mitigation methods;
risiko yang muncul sesuai dengan limit yang telah d. Risk Monitoring ensures that risks are within the
ditetapkan; limits set;
e. Sistem Informasi Manajemen Risiko menyediakan
informasi yang akurat dan tepat waktu bagi Direksi, e. Risk Management Information System provides
Dewan Komisaris, dan unit kerja terkait. accurate and timely information for the Board of
Directors, Board of Commissioners, and relevant
4. Sistem Pengendalian Internal yang Menyeluruh. work units.
Sistem pengendalian internal yang efektif menjadi 4. Comprehensive Internal Control System.
tanggung jawab seluruh unit kerja operasional dan A reliable and effective internal control system is the
pendukung. Perseroan menerapkan konsep three lines responsibility of all operational and supporting work
of defense untuk mengelola risiko, dengan pengawasan units. The Company applies the three lines of defense
oleh Dewan Komisaris dan Direksi. Sistem ini juga concept to manage risks, with oversight from the Board
melibatkan Internal Control over Financial Reporting of Commissioners and the Board of Directors. This
(ICoFR) untuk mencegah kesalahan material dalam system also involves Internal Control over Financial
laporan keuangan. Reporting (ICoFR) to prevent material misstatements in
financial reporting.
Upaya Peningkatan Budaya Risiko
Efforts to Improve Risk Culture
Perseroan menilai bahwa untuk menerapkan Manajemen The Company recognizes the need for a strong core
Risiko yang efektif, diperlukan landasan inti yang kuat foundation in the implementation of effective Risk
guna menanamkan prinsip kehati-hatian serta nilai- Management to instill the principles of prudence and the
nilai penting terkait risiko kepada seluruh karyawan. critical values of risk awareness among all employees. The
Unit Kerja Manajemen Risiko secara proaktif berusaha Risk Management Work Unit proactively works to enhance
meningkatkan kemampuan Manajemen Risiko di Perseroan the Company’s Risk Management capabilities by providing
dengan memberikan dukungan dan kontribusi penuh full support and contribution in its execution. Additionally,
dalam pelaksanaannya. Selain itu, unit ini juga berupaya it aims to foster a risk-aware culture across all processes
mengembangkan budaya sadar risiko (corporate risk culture) within the Company, emphasizing that risk is everyone’s
di seluruh proses Perseroan, dengan menekankan bahwa responsibility (everybody is a risk manager).
risiko adalah tanggung jawab setiap orang (everybody is a
risk manager).
Satuan Kerja Manajemen Risiko (SKMR) melaksanakan The Risk Management Work Unit (RMWU) fosters a risk-
penanaman budaya sadar risiko melalui berbagai kegiatan aware culture through activities throughout 2025, including:
sepanjang tahun 2025, yang meliputi:
1. Pelatihan dan sosialisasi manajemen risiko; 1. Risk management training and socialization;
2. Coaching clinic dan asistensi risk register; 2. Coaching clinics and assistance with risk registers;
3. Pembuatan flyer dan banner; 3. Creation of flyers and banners;
4. Display TV di area kantor; 4. TV displays in office areas;
5. Penyebaran e-mail kepada seluruh karyawan; dan 5. Dissemination of emails to all employees; and
6. Forum komunikasi manajemen risiko. 6. Risk management communication forums.
Efektivitas Penerapan Manajemen Risiko
Effectiveness of Risk Management Implementation
Implementasi Manajemen Risiko di Tugu Insurance Tugu Insurance implements Risk Management in
dilakukan berdasarkan Peraturan Otoritas Jasa Keuangan accordance with the Financial Services Authority Regulation
No. 44/POJK.05/2020 tentang Penerapan Manajemen No. 44/POJK.05/2020 concerning the Implementation
Risiko bagi Lembaga Jasa Keuangan Non-Bank dengan of Risk Management for Non-Bank Financial Services
metode penilaian sendiri menggunakan model Risk Institutions, using the Self-Assessment method. The
Based Nonbank Rating (RBNBR). Evaluasi Perseroan atas Company's evaluation of the effectiveness of the risk
efektivitas sistem manajemen risiko meliputi: management system includes:
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1. Kebijakan dan prosedur yang digunakan untuk menilai 1. Policies and procedures for assessing risks;
risiko;
2. Perkembangan eksposur risiko yang dihadapi oleh 2. Development of the risk exposure faced by the
Perseroan; Company;
3. Kecukupan kebijakan, prosedur, dan penetapan limit 3. Adequate policies, procedures, and determination of
risiko; risk limits;
4. Kecukupan proses identifikasi, pengukuran, 4. Adequacy of risk identification, measurement,
pemantauan, dan pengendalian risiko; dan monitoring, and control processes; and
5. Efektivitas sistem pengendalian internal yang 5. Effectiveness of the comprehensive internal control
menyeluruh. system.
Evaluasi atas efektivitas Manajemen Risiko dilakukan juga Evaluation of the effectiveness of Risk Management is
melalui laporan berkala yang dikirimkan kepada Dewan also conducted through periodic reports sent to the Board
Komisaris, Dewan Pengawas Syariah, dan Direksi dalam of Commissioners, the Sharia Supervisory Board, and
Laporan Profil Risiko dan Laporan Tingkat Kesehatan the Board of Directors in the Risk Profile Report and the
Perseroan. Company's Soundness Level Report.
Jenis Risiko Perseroan dan Pengelolaannya
Types of the Company’s Risks and Their Management
Peraturan Otoritas Jasa Keuangan No. 44/POJK.05/2020 Pursuant to Financial Services Authority Regulation No.
tentang Penerapan Manajemen Risiko bagi Lembaga Jasa 44/POJK.05/2020 concerning the Application of Risk
Keuangan Non-Bank mewajibkan Perseroan menerapkan Management for Non-Bank Financial Services Institutions,
Manajemen Risiko untuk jenis risiko sebagai berikut: the Company is required to apply Risk Management for the
following types of risks:
a. Risiko Strategis; a. Strategic Risk;
b. Risiko Operasional; b. Operational Risk;
c. Risiko Asuransi; c. Insurance Risk;
d. Risiko Kredit; d. Credit Risk;
e. Risiko Pasar; e. Market Risk;
f. Risiko Likuiditas; f. Liquidity Risk;
g. Risiko Hukum; g. Legal Risk;
h. Risiko Kepatuhan; dan h. Compliance Risk; and
i. Risiko Reputasi. i. Reputational Risk.
1. Risiko Strategi adalah risiko yang timbul akibat 1. Strategic Risk is the risk arising from inaccuracies
ketidaktepatan dalam pengambilan dan/atau in making and/or implementing strategic decisions
pelaksanaan keputusan strategis, serta kegagalan and failure to anticipate changes in the business
dalam mengantisipasi perubahan lingkungan bisnis. environment. The Company manages Strategic Risk by:
Dalam pengelolaan Risiko Strategi, Perseroan:
a. Menyusun dan menetapkan strategi bisnis tahunan a. Developing and determining the annual business
yang dituangkan dalam Rencana Kerja Anggaran strategy outlined in the Company’s Budget and Plan
Perusahaan (RKAP) dengan memperhatikan (RKAP) based on changes in external factors and
perubahan faktor eksternal dan faktor internal serta internal factors as well as Risk Appetite and Risk
kriteria Risk Appetite dan Risk Tolerance sebagai Tolerance criteria as a basis for making strategic
landasan dalam pengambilan keputusan strategis decisions for the Company;
Perseroan;
b. Menyusun dan menetapkan strategi bisnis jangka b. Developing and defining the medium-term and long-
menengah/panjang yang dituangkan dalam Rencana term business strategy outlined in the Company’s
Jangka Panjang Perusahaan (RJPP); Long-Term Plan (RJPP);
c. Melakukan monitoring dan evaluasi pelaksanaan c. Monitoring and evaluating the implementation of the
strategi bisnis tahunan melalui pelaporan realisasi annual business strategy through periodic reporting
RKAP secara rutin/berkala; on RKAP implementation;
d. Secara berkala melakukan Rapat Manajemen d. Regulary conducted Management Meeting with
dengan agenda pembahasan Performance Review, the agenda of discussing Performance Review,
selain itu dilakukan pemantauan dan evaluasi in addition to monitoring and evaluating the
pelaksanaan strategi bisnis tahunan melalui implementation of the annual business strategy
pelaporan realisasi RKAP secara rutin/berkala; dan through regular/periodic reporting of RKAP
realization; and
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e. Memantau pencapaian target bisnis, mengevaluasi e. Monitoring the achievement of business targets,
permasalahan dan kelemahan yang ditemukan, evaluating problems and weaknesses found, and
serta menetapkan langkah-langkah perbaikan yang determining the necessary corrective measures.
diperlukan.
2. Risiko Operasional adalah risiko akibat ketidakcukupan 2. Operational Risk is the risk arising from inadequate
dan/atau tidak berfungsinya proses internal, kesalahan and/or malfunctioning internal processes, human error,
manusia, kegagalan sistem, dan/atau adanya kejadian system failure, and/or external events impacting the
eksternal yang memengaruhi operasional Perseroan. Company’s operations. In managing Operational Risk,
Dalam pengelolaan Risiko Operasional, Perseroan: the Company does the following:
a. Menetapkan struktur organisasi dan pemenuhan a. Establishing an organizational structure and meeting
kebutuhan SDM secara efektif dan efisien; HR needs effectively and efficiently;
b. Pengembangan budaya risiko kepada seluruh b. Developing a risk culture for employees through
karyawan Perseroan dengan adanya sosialisasi dan socialization and training, sharing sessions,
pelatihan, sharing session, coaching clinic, dan risk coaching clinics and risk campaigns;
campaign;
c. Menyusun dan menetapkan Sistem Tata Kerja (STK) c. Developing and establishing a Work System for each
di masing-masing fungsi/unit kerja; function/work unit;
d. Menetapkan Code of Conduct sebagai pedoman d. Determining the Code of Conduct as a guideline
pelaksanaan etika kerja dan etika bisnis bagi for implementing work and business ethics for the
pekerja Perseroan; Company’s employees;
e. Menetapkan kebijakan larangan pemberian/ e. Issuing a policy prohibiting the giving and receiving
penerimaan gratifikasi yang didukung dengan of gratuities, supported by the Whistleblowing
Whistleblowing System; dan System; and
f. Melakukan perawatan infrastruktur sistem Teknologi f. Performing routine maintenance on Information
Informasi secara rutin/berkala. Technology system infrastructure.
3. Risiko Asuransi adalah risiko kegagalan perusahaan 3. Insurance Risk is the risk of failure by an insurance
asuransi, perusahaan reasuransi, perusahaan company, reinsurance company, sharia insurance
asuransi syariah, dan perusahaan reasuransi syariah company, and sharia reinsurance company in fulfilling
untuk memenuhi kewajiban kepada pemegang polis, their obligations to policyholders, the insured, or
tertanggung, atau peserta akibat ketidakcukupan participants due to inadequacy in the risk selection
proses seleksi risiko (underwriting), penetapan process (underwriting), premium or contribution
premi atau kontribusi, penggunaan reasuransi, dan/ determination, use of reinsurance, and/or claims
atau penanganan klaim. Secara berkala, Perseroan handling. The Company periodically identifies and
melakukan identifikasi dan pengukuran profil Risiko measures the Insurance Risk profile that has been
Asuransi yang telah ditetapkan. Pengelolaan Risiko determined. The Company manages Insurance Risk by:
Asuransi antara lain dilakukan dengan:
a. Pembentukan treaty otomatis yang mengacu pada: a. Automatic treaty formation with reference to:
i. Strategi bisnis Perseroan; i. The Company’s business strategy;
ii. Peraturan Otoritas Jasa Keuangan No. 14/ ii. Financial Services Authority Regulation No. 14/
POJK.05/2015 tentang Retensi Sendiri dan POJK.05/2015 concerning Self Retention and
Dukungan Reasuransi Dalam Negeri; dan Domestic Reinsurance Support; and
iii. Surat Edaran Otoritas Jasa Keuangan No. 31/ iii. Financial Services Authority Circular No. 31/
SEOJK.05/2015 tentang Batas Retensi Sendiri, SEOJK.05/2015 concerning Self Retention
Besar Dukungan Reasuransi, dan Laporan Limit, Reinsurance Support Amount, and
Program Reasuransi/Retrosesi. Reinsurance/Retrocession Program Report.
b. Penyusunan dan penetapan kebijakan underwriting, b. Formulating and determining underwriting policy,
kewenangan underwriting, dan kewenangan klaim underwriting authority, and claim authority in
yang mengacu pada kebijakan internal Perseroan accordance with the Company’s internal policies and
dan ketentuan peraturan dan perundang-undangan applicable laws and regulations; and
terkait; dan
c. Penyusunan dan penetapan proses penanganan c. Formulating and determining claims handling
klaim berdasarkan Service Level Agreement (SLA). process in accordance with Service Level Agreement
(SLA).
4. Risiko Kredit adalah risiko akibat kegagalan pihak 4. Credit Risk is the risk arising from the failure of other
lain dalam memenuhi kewajiban kepada Perseroan. parties to fulfill their obligations to the Company. The
Pengelolaan Risiko Kredit oleh Perseroan antara lain Company manages Credit Risk by:
dilakukan dengan:
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382 Good Corporate Governance
a. Implementasi strategi dukungan reasuransi a. Implementing a reinsurance support strategy
berdasarkan peringkat perusahaan reasuransi yang based on the good rating and financial performance
baik dan sehat; reinsurance companies;
b. Penyusunan kebijakan investasi sebagai dasar limit b. The formulation of investment policies as a basis for
dan kriteria counterpart penempatan investasi, dan limits and criteria for counterparties in investment
strategi investasi serta ketentuan Regulator terkait placement, investment strategies, and regulatory
batasan investasi; provisions related to investment restrictions.
c. Penempatan aset investasi yang memiliki risiko c. Placement investment assets that have low risk,
rendah, namun dengan yield yang optimal seperti but with optimal yields, such as placement of
pada penempatan Surat Berharga Negara (SBN); Government Securities (SBN);
d. Pemantauan alokasi aset investasi dan pemenuhan d. Monitoring investment asset allocation and
terhadap batasan investasi yang diperkenankan; compliance with permitted investment limits;
e. Identifikasi risiko dan mitigasi terhadap risiko kredit, e. Identifying and mitigating credit risks, especially
khususnya terkait kolektabilitas premi dan risiko related to premium collectability and counterparty
counterparty; risk;
f. Monitoring kinerja keuangan dari counterpart untuk f. Monitoring the financial performance of the
memastikan tingkat kesehatan counterpart dan counterparty to ensure the health level of the
meminimalkan potensi adanya insolvency dari counterparty and minimize the potential for
counterpart. counterparty insolvency.
5. Risiko Pasar adalah risiko pada posisi aset, liabilitas, 5. Market Risk is the risk related to the position of assets,
ekuitas, dan/atau rekening administratif termasuk liabilities, equity, and/or off-balance sheet items,
transaksi derivatif akibat perubahan kondisi pasar including derivative transactions, due to changes in
secara keseluruhan. Pengelolaan Risiko Pasar oleh overall market conditions. The Company manages
Perseroan antara lain dilakukan dengan: Market Risk, among other things, by:
a. Pemantauan Asset Liability Management (ALMA) a. Periodically Monitoring Asset Liability Management
secara berkala; (ALMA);
b. Penetapan limit risiko pasar yang mengacu pada b. Setting market risk limits based on internal
ketentuan internal dan peraturan perundang- provisions and applicable laws and regulations; and
undangan yang berlaku; dan
c. Melakukan pengukuran risiko pasar seperti Value at c. Market risk measurements such as Value at Risk
Risk (VaR) dan sensitivity analysis untuk memastikan (VaR) and sensitivity analysis to ensure investment
transaksi investasi masih berada di Risk Appetite transactions are within the Company's Risk Appetite
ataupun Risk Tolerance Perseroan. or Risk Tolerance.
6. Risiko Likuiditas adalah risiko akibat ketidakmampuan 6. Liquidity Risk is the risk due to the Company’s inability
Perseroan untuk memenuhi liabilitas yang jatuh tempo to meet maturing liabilities from cash flow funding
dari sumber pendanaan arus kas dan/atau dari aset sources and/or from liquid assets that can easily be
likuid yang dapat dengan mudah dikonversi menjadi converted into cash, without disturbing the Company’s
kas, tanpa mengganggu aktivitas dan kondisi keuangan activities and financial condition. The Company
Perseroan. Pengelolaan Risiko Likuiditas oleh Perseroan manages Liquidity Risk by:
antara lain dilakukan dengan:
a. Melakukan pemantauan rasio likuiditas untuk a. Monitoring liquidity ratios to ensure the Company is
memastikan Perseroan mampu memenuhi able to fulfill its obligations in accordance with Risk
kewajiban sesuai dengan Risk Appetite dan Risk Appetite and Risk Tolerance;
Tolerance;
b. Melakukan stress testing solvabilitas untuk b. Conducting solvability stress testing to assess the
mengetahui dampak perubahan faktor pasar impact of changes in market and internal factors in
maupun faktor internal pada kondisi ekstrim (krisis) extreme conditions (crises) on liquidity;
terhadap likuiditas;
c. Memonitor indikator-indikator eksternal seperti suku c. Monitoring external indicators, such as Rupiah
bunga, nilai tukar USD/IDR, Indeks Harga Saham interest rates, USD/IDR exchange rates, Composite
Gabungan (IHSG), serta informasi pasar terkini Stock Price Index (JCI), and the latest market
untuk meningkatkan kewaspadaan terhadap kondisi updates, to increase awareness of unfavorable
ekonomi yang tidak stabil; economic conditions;
d. Melakukan pemantauan tingkat pembayaran klaim d. Regularly monitoring the claim payment rate (loss
(loss ratio) secara berkala; dan ratio); and
e. Memastikan tingkat solvabilitas sesuai dengan Risk e. Ensure the level of solvency is in accordance with
Appetite Perseroan dan batasan minimum ketentuan the Company's Risk Appetite and minimum limits
Regulator. set by the Regulator.
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7. Risiko Hukum adalah risiko yang timbul akibat tuntutan 7. Legal Risk is the risk arising from lawsuits and/or
hukum dan/atau kelemahan aspek hukum. Pengelolaan weaknesses in legal aspects. The Company manages
Risiko Hukum oleh Perseroan antara lain dilakukan Legal Risk, among other things, by:
dengan:
a. Perseroan memiliki unit kerja legal advisory dan unit a. Company has a legal advisory work unit and a
kerja litigation yang mengelola Risiko Hukum apabila litigation work unit that manages Legal Risk if there
terdapat gugatan dari pihak eksternal; is a lawsuit from an external party;
b. Perusahaan memiliki Corporate Lawyer yang b. Company has a Corporate Lawyer who assists
membantu dalam pendampingan dan analisa kasus in assisting and analyzing legal cases for the
hukum kepada unit kerja legal advisory dan unit legal advisory work unit and litigation work unit in
kerja litigation dalam mengelola permasalahan risiko managing legal risk issues;
hukum;
c. Melakukan review pembuatan Perjanjian Kerja c. Reviewing the preparation of Cooperation
Sama (PKS), salah satunya aktivitas pemasaran Agreements (PKS), one of which is marketing
khususnya kerja sama dengan pihak ketiga; activities, especially collaboration with third parties;
d. Melakukan review terhadap policy wording produk d. Reviewing policies of new products to be registered
baru yang akan didaftarkan kepada regulator; dan with the regulator; and
e. Menyelenggarakan forum hukum untuk membahas e. Organizing legal forums to discuss issues related
masalah terkait risiko hukum dan melakukan to legal risks and conducting sharing sessions on
sharing session mengenai isu-isu penting yang important related topics.
dihadapi.
8. Risiko Kepatuhan adalah risiko akibat Perseroan tidak 8. Compliance Risk is the risk arising from the Company’s
mematuhi dan/atau tidak melaksanakan peraturan failure to comply with and/or implement laws and
perundang-undangan yang berlaku bagi Perseroan. regulations applicable to the Company. The Company
Pengelolaan Risiko Kepatuhan oleh Perseroan antara manages Compliance Risk by:
lain dilakukan dengan: a. Monitoring the fulfillment of the Company’s
a. Memantau pemenuhan kewajiban Perseroan atas obligations under new regulations. The compliance
regulasi baru. Unit kerja kepatuhan melaksanakan unit conducts monitor action plans that need to
memonitor action plan yang perlu dilakukan, dan be carried out, and remind regulatory obligations
me-reminder kewajiban regulasi kepada unit kerja to related work units through the Compliance,
terkait melalui system Compliance, Governance Governance Management System (CGMS) system;
Management System (CGMS);
b. Melakukan penilaian penerapan Good Corporate b. Conduct an assessment of the implementation of
Governance yang dilakukan oleh pihak eksternal Good Corporate Governance carried out by external
(independen); dan (independent) parties; and
c. Bekerja sama dengan pihak ketiga untuk c. Collaborate with third parties to provide training
menyelenggarakan pelatihan terkait pengelolaan related to compliance risk management, including
risiko kepatuhan, termasuk mengenai anti anti-money laundering and gratification.
pencucian uang dan gratifikasi.
9. Risiko Reputasi adalah risiko yang timbul akibat 9. Reputational Risk is the risk arising from a decline in
menurunnya tingkat kepercayaan pemangku stakeholder trust due to negative perceptions of the
kepentingan akibat persepsi negatif terhadap Company. The Company manages Reputational Risk by:
Perseroan. Pengelolaan Risiko Reputasi oleh Perseroan
antara lain dilakukan dengan:
a. Meningkatkan citra merek dan pengakuan melalui a. Rebranding and campaigns to improve brand image
rebranding dan kampanye; and recognition;
b. Menyediakan saluran resmi untuk menerima b. Providing an official channel to receive complaints
keluhan dan pertanyaan dari nasabah melalui Tugu and questions from customers, namely Tugu
Insurance Assistant (Call TIA) 1500458; dan Insurance Assistant (Call TIA) 1500458; and
c. Memantau dan mengevaluasi berbagai pemberitaan c. Monitoring and evaluating various reports in print,
di media cetak, online, elektronik, dan media sosial online, electronic, and social media periodically
secara berkala untuk mengukur efektivitas aktivitas to assess the effectiveness of the Company’s
publikasi dan komunikasi Perseroan. publications and communication activities.
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Tata Kelola Perusahaan
384 Good Corporate Governance
Penilaian Tingkat Kesehatan Perseroan
Company Soundness Level Assessment
Berdasarkan Surat Edaran Otoritas Jasa Keuangan (SEOJK) Based on the Financial Services Authority Circular Letter
No. 01/SEOJK.05/2021, Perseroan secara umum dalam (SEOJK) No. 01/SEOJK.05/2021, the Company’s condition
kondisi sehat dan dinilai mampu menghadapi dampak is generally sound and is considered capable of facing
negatif yang signifikan dari perubahan kondisi bisnis dan significant negative influences from changes in business
faktor eksternal lainnya. Hal ini tercermin dalam peringkat conditions and other external factors. This is reflected in
faktor-faktor penilaian Tingkat Kesehatan Lembaga Jasa the rating of the Soundness Rating Factors for Non-Bank
Keuangan Non-Bank sebagaimana diatur dalam SEOJK Financial Services Institutions as outlined in SEOJK No.
No. 01/SEOJK.05/2021, yang mencakup empat faktor 01/SEOJK.05/2021, which includes four key assessment
penilaian, yaitu: factors, namely:
• Tata Kelola Perusahaan yang Baik; • Good Corporate Governance;
• Profil Risiko; • Risk Profile;
• Rentabilitas; dan • Profitability; and
• Permodalan. • Capital.
Pada tahun 2025, Perseroan melakukan penilaian mandiri In 2025, the Company conducted an independent self-
terhadap Peringkat Komposit Tingkat Kesehatan dengan assessment of the Composite Rating of the Insurance
hasil menunjukkan Peringkat Komposit 2 (dua). Hal ini Company’s Soundness Level, resulting in a Composite Rank
mencerminkan bahwa Perseroan secara umum dalam of 2 (two). This indicates that the Company’s condition
kondisi sehat, sehingga dinilai mampu menghadapi dampak is generally sound, and thus capable of facing significant
negatif yang signifikan dari perubahan kondisi bisnis negative impacts from changes in business conditions and
dan faktor eksternal lainnya. Hal ini juga tercermin dari other external factors. This is reflected in the ratings of the
peringkat faktor-faktor penilaian, seperti penerapan Tata assessment factors, including the effective implementation
Kelola Perusahaan yang Baik, Profil Risiko, Rentabilitas, dan of Good Corporate Governance, a solid Risk Profile, good
Permodalan yang secara keseluruhan baik. Profitability, and overall strong Capital.
Faktor Penilaian Peringkat Definisi Peringkat
No.
Assessment Factor Rank Ranking Definition
1 Tata Kelola Perusahaan yang 1 Manajemen Perusahaan telah melakukan penerapan Tata Kelola
Baik bagi Perusahaan Perusahaan yang Baik yang secara umum Sangat Baik. Dalam
Good Corporate Governance for hal terdapat kelemahan dalam penerapan prinsip Tata Kelola
the Company Perusahaan yang Baik, maka secara umum kelemahan tersebut
tidak signifikan.
The Company’s management has implemented Good Corporate
Governance (GCG) with an overall assessment of Very Good.
In cases where weaknesses exist in the implementation of
Good Corporate Governance principles, such weaknesses are
generally not significant.
2 Profil Risiko 2 Secara umum dengan mempertimbangkan aktivitas bisnis yang
Risk Profile dilakukan perusahaan, kemungkinan kerugian yang dihadapi
perusahaan dari risiko inheren komposit tergolong rendah
selama periode waktu tertentu pada masa datang dan Kualitas
Penerapan Manajemen Risiko secara komposit memadai, dalam
hal terdapat kelemahan minor maka kelemahan tersebut perlu
segera mendapatkan perhatian manajemen untuk diperbaiki.
In general, considering the company's business activities, the
potential losses from composite inherent risks are classified
as low over a certain period in the future, and the overall
implementation quality of risk management is adequate.
However, if there are minor weaknesses, these should be
promptly addressed by management for improvement.
3 Rentabilitas 2 Rentabilitas Perusahaan memadai, laba Perusahaan melebihi
Profitability target, dan mendukung pertumbuhan permodalan. Beberapa
faktor utama yang mempengaruhi penilaian kinerja Perusahaan
dalam menghasilkan laba.
The Company's profitability is adequate, with profits exceeding
targets and supporting capital growth. Several key factors
influence the Company's performance assessment in generating
profit.
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Tata Kelola Perusahaan
Good Corporate Governance 385
Faktor Penilaian Peringkat Definisi Peringkat
No.
Assessment Factor Rank Ranking Definition
4 Permodalan 2 Perusahaan memiliki kualitas dan kecukupan permodalan yang
Capital memadai relatif terhadap Profil Risiko, yang disertai dengan
pengelolaan yang kuat sesuai dengan karakteristik, skala usaha,
dan kompleksitas usaha Perusahaan.
The Company has adequate capital quality and sufficiency
relative to its Risk Profile, supported by strong management in
accordance with the Company's characteristics, business scale,
and complexity.
Peringkat Komposit Tingkat Kesehatan 2 Mencerminkan kondisi Perusahaan yang secara umum sehat,
Composite Rating of Soundness Level sehingga dinilai mampu menghadapi pengaruh negatif yang
signifikan dari perubahan kondisi bisnis dan faktor eksternal
lain tercermin dari peringkat faktor-faktor penilaian antara lain
Penerapan Tata Kelola Perusahaan yang Baik bagi Perusahaan,
Profil Risiko, Rentabilitas, dan Permodalan yang secara umum
baik.
It reflects the Company's overall healthy condition, indicating
its ability to withstand significant negative impacts from
changes in business conditions and other external factors.
This is evidenced by the ratings of various assessment factors,
including the implementation of Good Corporate Governance,
Risk Profile, Profitability, and Capital, which are generally in good
standing.
Penilaian Tingkat Kesehatan Perseroan Konsolidasi
Consolidated Assessment of the Soundness Level of the Company
Tugu Insurance merupakan entitas induk dari konsolidasi Tugu Insurance is the parent entity of the TUGU Group
keuangan TUGU Group dan penerapan Manajemen Risiko financial consolidation and the implementation of integrated
terintegrasi. Oleh karena itu, Perseroan diwajibkan untuk Risk Management. Therefore, the Company is required
menyusun dan melaporkan Tingkat Kesehatan secara to compile and report a Consolidated Soundness Level
konsolidasi sesuai dengan SEOJK No. 1/SEOJK.05/2021 in accordance with SEOJK No. 1/SEOJK.05/2021, which
tentang Penilaian Tingkat Perusahaan Asuransi, Perusahaan pertains to the Level Assessment of Insurance Companies,
Asuransi Syariah, dan Perusahaan Reasuransi Syariah. Sharia Insurance Companies, and Sharia Reinsurance
Penilaian dilakukan menggunakan metode penilaian sendiri Companies. The assessment is carried out using a self-
dengan model Risk Based Nonbank Rating (RBNBR) yang assessment method with the Risk-Based Non-Bank Rating
melibatkan penilaian tingkat kesehatan yang harus dikelola (RBNBR) model by evaluating the soundness level that must
dalam Manajemen Risiko konsolidasi. be managed within the consolidated Risk Management.
Hasil self-assessment tingkat kesehatan konsolidasi The results of Tugu Insurance's self-assessment of the
keuangan Tugu Insurance mencerminkan gabungan dari financial consolidation soundness level are a combination
penilaian diri anggota konsolidasi keuangan dari Perseroan, of self-assessments from the Company's financial
anak perusahaan, dan afiliasi. Peringkat Komposit Tingkat consolidation members, subsidiaries, and sub-subsidiaries.
Kesehatan Perseroan per 31 Desember 2025, berdasarkan The Composite Rating of the Company's Soundness Level
penilaian konsolidasi dengan anak perusahaan/cucu as of 31 December 2025, in the consolidated assessment
perusahaan dan afiliasi, berada pada Peringkat 2 (dua). with subsidiaries, sub-subsidiaries, and affiliates, is at
Berdasarkan SEOJK No. 1/SEOJK.05/2021, hal ini Rank 2 (two). Based on SEOJK No. 1/SEOJK.05/2021, this
menunjukkan bahwa Perseroan secara umum dalam reflects that the Company's condition is generally good and
kondisi sehat dan dinilai mampu menghadapi pengaruh is considered capable of facing significant negative impacts
negatif yang signifikan akibat perubahan kondisi bisnis dan from changes in business conditions and other external
faktor eksternal lainnya. Hal ini tercermin dari faktor-faktor factors. This is reflected in the ranking of assessment
penilaian, antara lain Penerapan Tata Kelola Perusahaan factors, including the Implementation of Good Corporate
yang Baik, Profil Risiko, Rentabilitas, dan Permodalan yang Governance for the Company, Risk Profile, Profitability, and
secara umum sangat baik. generally very good Capital.
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Tata Kelola Perusahaan
386 Good Corporate Governance
Faktor Penilaian Peringkat Definisi Peringkat
No.
Assessment Factor Rank Ranking Definition
1 Tata Kelola Perusahaan yang 1 Penerapan Tata Kelola Perusahaan yang Baik sudah dilakukan
Baik bagi Perusahaan dengan Sangat Baik, dalam hal terdapat kelemahan penerapan
Good Corporate Governance prinsip Tata Kelola Perusahaan yang Baik, maka secara umum
for the Company kelemahan tersebut tidak signifikan dan dapat segera dilakukan
perbaikan oleh manajemen Perusahaan.
The implementation of Good Corporate Governance has been
carried out Very Well. In cases where there are weaknesses
in applying Good Corporate Governance principles, these
weaknesses are generally not significant and can be promptly
addressed by the Company's management.
2 Profil Risiko 2 Secara umum dengan mempertimbangkan aktivitas bisnis yang
Risk Profile dilakukan perusahaan, kemungkinan kerugian yang dihadapi
perusahaan dari risiko inheren komposit tergolong rendah
selama periode waktu tertentu pada masa datang dan Kualitas
Penerapan Manajemen Risiko secara komposit memadai, dalam
hal terdapat kelemahan minor maka kelemahan tersebut perlu
segera mendapatkan perhatian manajemen untuk diperbaiki.
In general, considering the company's business activities, the
potential losses from composite inherent risks are classified
as low over a certain period in the future. The overall quality
of Risk Management implementation is adequate. However,
if there are minor weaknesses, they should be promptly
addressed by management for improvement.
3 Rentabilitas 2 Rentabilitas Perusahaan memadai, laba Perusahaan melebihi
Profitability target, dan mendukung pertumbuhan permodalan. Beberapa
faktor utama yang mempengaruhi penilaian kinerja Perusahaan
dalam menghasilkan laba.
The Company's profitability is adequate, with profits exceeding
targets and supporting capital growth. Several key factors
influence the assessment of the Company's performance in
generating profit.
4 Permodalan 2 Perusahaan memiliki kualitas dan kecukupan permodalan yang
Capital memadai relatif terhadap Profil Risiko, yang disertai dengan
pengelolaan yang kuat sesuai dengan karakteristik, skala
usaha, dan kompleksitas usaha Perusahaan.
The Company has adequate capital quality and sufficiency
relative to its Risk Profile, supported by strong management
aligned with the Company's characteristics, business scale, and
complexity.
Peringkat Komposit Tingkat 2 Mencerminkan kondisi Perusahaan yang secara umum sehat,
Kesehatan sehingga dinilai mampu menghadapi pengaruh negatif yang
Composite Rating of Soundness Level signifikan dari perubahan kondisi bisnis dan faktor eksternal
lain tercermin dari peringkat faktor-faktor penilaian antara lain
Penerapan Tata Kelola Perusahaan yang Baik bagi Perusahaan,
Profil Risiko, Rentabilitas, dan Permodalan yang secara umum
baik.
It reflects the Company's overall healthy condition, indicating
its ability to withstand significant negative impacts from
changes in business conditions and other external factors.
This is evidenced by the ratings of various assessment factors,
including the implementation of Good Corporate Governance,
Risk Profile, Profitability, and Capital, which are generally in good
standing.
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Penilaian Peringkat Profil Risiko Perseroan Individual
Individual Company Risk Profile Rating Assessment
Peringkat Komposit Profil Risiko Perseroan secara individu The Composite Rating of the Company's individual Risk
pada periode 31 Desember 2025 adalah Peringkat 2 Profile for the period ending 31 December 2025, is
(Sedang Rendah). Peringkat Risiko Inheren pada periode 31 assessed at Rank 2 (Low to Moderate). The Inherent
Desember 2025 tergolong Peringkat 2 (Sedang Rendah), Risk Rating for the same period is classified as Rank 2
sementara Kualitas Penerapan Manajemen Risiko (KPMR) (Low to Moderate), while the Quality of Risk Management
pada periode 31 Desember 2025 tergolong Peringkat 2 Implementation (KPMR) for the same period is classified
(Agak Kuat). Hal ini berarti kemungkinan kerugian yang as Rank 2 (Fairly Strong). This indicates that the likelihood
dihadapi selama periode waktu tertentu di masa depan of losses during a specified future period for the Inherent
untuk Tingkat Risiko Inheren tergolong Rendah, serta Risk Level is considered Low, and the Quality of Risk
Kualitas Penerapan Manajemen Risiko (KPMR) memadai Management Implementation (KPMR) is deemed adequate,
meskipun terdapat beberapa kelemahan minor yang dapat despite a few minor weaknesses that can be addressed
diselesaikan dalam aktivitas bisnis normal. during normal business operations.
Tingkat Kualitas Penerapan
Jenis Risiko Tingkat Risiko Inheren Manajemen Risiko Peringkat Tingkat Risiko
Type of Risk Level of Inherent Risk Level of Risk Management Risk Rank
Implementation Quality
Risiko Strategis
2 2 2
Strategic Risk
Risiko Operasional
2 2 2
Operational Risk
Risiko Asuransi
2 2 2
Insurance Risk
Risiko Kredit
2 2 2
Credit Risk
Risiko Pasar
1 2 1
Market Risk
Risiko Likuiditas
1 2 1
Liquidity Risk
Risiko Hukum
1 2 1
Legal Risk
Risiko Kepatuhan
2 2 2
Compliance Risk
Risiko Reputasi
2 2 2
Reputation Risk
Peringkat Komposit
2 2 2
Composite Rating
Tinjauan atas Efektivitas Sistem Manajemen Risiko
Review of Risk Management System Effectiveness
Berdasarkan Peringkat Komposit Tingkat Kesehatan Based on the Composite Rating of Risk Based Non Bank
Perseroan secara individu maupun konsolidasi per 31 Rating individually and consolidated as of 31 December
Desember 2025 mencerminkan kondisi Perseroan yang 2025, it reflects the generally good condition of the
secara umum sehat, hal ini mencerminkan kondisi Company, this reflects the generally healthy condition of
Perseroan yang secara umum sehat, sehingga dinilai the Company, so that it is considered capable of facing
mampu menghadapi pengaruh negatif yang signifikan significant negative influences from changes in business
dari perubahan kondisi bisnis dan faktor eksternal lain conditions and other external factors, reflected in the
tercermin dari peringkat faktor-faktor penilaian antara ranking of assessment factors including the Implementation
lain Penerapan Tata Kelola Perusahaan yang Baik, Profil of Good Corporate Governance, Risk Profile, Profitability, and
Risiko, Rentabilitas, dan Permodalan yang secara umum Capital which are generally good.
baik. Dengan kata lain, Manajemen Risiko telah diterapkan
dengan baik dan efektif.
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Perusahaan telah melaksanakan sistem pengendalian The Company has implemented an effective and adequate
internal yang efektif dan memadai tercermin dari efektivitas internal control system as reflected in the effectiveness
pelaksanaan fungsi pengendalian internal seperti audit of the implementation of internal control functions such
internal, manajemen risiko, kepatuhan, dan pengendalian as internal audit, risk management, compliance, and
internal dari fungsi operasional dan fungsi bisnis internal control of the Company's operational and business
Perusahaan. functions.
Pernyataan Direksi atas Kecukupan Manajemen Risiko
Board of Directors’ Statement on Risk Management System Adequacy
Berdasarkan hasil evaluasi yang telah dilakukan, Based on the evaluation conducted, Management concludes
Manajemen menyimpulkan bahwa penerapan Sistem that the implementation of the Risk Management System in
Manajemen Risiko di Perseroan telah memadai dalam the Company is adequate in protecting the Company from
melindungi Perseroan dari potensi kerugian yang mungkin potential losses arising from business activities and in
timbul akibat kegiatan usaha serta mendukung pencapaian supporting the achievement of the established objectives.
sasaran yang telah ditetapkan. Manajemen juga menilai Management also assesses that the management of
bahwa pengelolaan risiko strategis, operasional, asuransi, strategic, operational, insurance, credit, market, liquidity,
kredit, pasar, likuiditas, hukum, kepatuhan, dan reputasi legal, compliance, and reputational risks within the
di Perseroan telah dijalankan dengan baik. Mekanisme Company has been effectively carried out. The mechanisms
identifikasi, mitigasi, serta pemantauan terhadap masing- for identifying, mitigating, and monitoring each category of
masing kategori risiko telah diterapkan secara efektif untuk risk have been effectively applied to maintain the stability
menjaga stabilitas dan keberlanjutan bisnis Perseroan. and sustainability of the Company’s business. Furthermore,
Selain itu, Manajemen menilai bahwa Perseroan, baik Management considers that the Company, both individually
secara individual maupun konsolidasi, berada dalam kondisi and on a consolidated basis, is in a healthy condition.
yang sehat.
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8
Tata Kelola Teknologi Informasi
Information Technology Governance
Teknologi Informasi (TI) merupakan salah satu aspek Information Technology (IT) is an important aspect in
penting dalam mendukung inovasi digital Tugu Insurance. supporting Tugu Insurance’s digital innovation. The
Penerapan TI menjadi bentuk wujud nyata Perseroan application of IT is a concrete manifestation of the
dalam upaya adaptasi terhadap perkembangan bisnis Company’s efforts to adapt to business developments,
serta menghadirkan layanan berkualitas dan menyediakan deliver quality services, and provide easy online access
kemudahan akses daring secara cepat, kapan saja, dan quickly, anytime, and anywhere. The rapid development of
di mana saja. Perkembangan dunia TI yang semakin the IT world drives the Company to continuously improve IT
pesat mendorong Perseroan untuk terus berupaya implementation, which is expected to strengthen its position
mengembangkan penerapan TI, sehingga diharapkan in facing increasingly competitive business challenges
Perseroan dapat memperkuat posisi dalam menghadapi by integrating all existing businesses, particularly in the
persaingan usaha yang semakin kompetitif dengan insurance sector.
mengintegrasikan seluruh bisnis yang ada, khususnya
dalam bidang usaha perasuransian.
Visi dan Misi Tata Kelola Teknologi Informasi
Vision and Mission of Information Technology Governance
Mewujudkan peran IT sebagai enabler dalam menunjang Realizing IT’s role as enabler in supporting the Company’s
pencapaian visi Perusahaan. vision.
Struktur Pengelola Teknologi Informasi
Information Technology Management Structure
Teknologi Informasi di Tugu Insurance dikelola oleh Direktur Information Technology at Tugu Insurance is managed by
Keuangan & Layanan Korporat, Ibu Fitri Azwar, dengan the Finance & Corporate Services Director, Mrs. Fitri Azwar,
struktur organisasi sebagai berikut: with the following organizational structure:
Finance & Corporate
Services Director
IT Group
Master Data Infrastructure & IT
ERP Dept.
Management Dept. Security Dept.
Information Technology Group dipimpin oleh Arga Fajar Syah The Information Technology Group is led by Arga Fajar Syah
sebagai IT Group Head dan bertanggung jawab langsung as the IT Group Head and reports directly to the Finance &
kepada Direktur Keuangan & Layanan Korporat. Corporate Services Director.
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Dukungan New Core System dalam Aktivitas Bisnis
Support of the New Core System in Business Activities
Tugu Insurance telah melakukan implementasi Enterprise Tugu Insurance has implemented a new Enterprise
Resource Planning (ERP) baru yantg mengintegrasikan Resource Planning (ERP) system that integrates all
seluruh proses bisnis dalam perseroan baik bisnis business processes within the company, covering both
korporasi dan bisnis ritel. Dengan adanya ERP sistem corporate and retail businesses. With this new ERP system,
yang baru Tugu Insurance akan semakin tangkas dalam Tugu Insurance will be more agile in business penetration,
melakukan penetrasi bisnis, ini karena ERP sistem yang as it is supported by the latest technology while remaining
baru didukung dengan teknologi terkini namun tetap sesuai aligned with the company's needs.v
dengan kebutuhan.
Front End
TWA TCES CLONE
Core System
Support System Middleware
Partner Gateway
Payment Gateway
API Gateway
Data Warehouse
Management Information System (MIS)
Cyber Security (Keamanan Dunia Maya)
Cyber Security
Keamanan dunia maya, atau cyber security, mengacu pada Cyber Security refers to practices and technologies
praktik dan teknologi yang dirancang untuk melindungi designed to protect computer systems, devices, networks,
sistem komputer, perangkat, jaringan, dan data dari and data from cyber attacks, damage, or unauthorized
serangan, kerusakan, atau akses yang tidak sah. Tujuannya access. Its goal is to prevent, detect, and respond to cyber
adalah untuk mencegah, mendeteksi, dan merespons threats that could compromise the integrity, confidentiality,
ancaman siber yang dapat mengganggu integritas, and availability of critical information. Cyber security
kerahasiaan, dan ketersediaan informasi penting. Praktik practices are not just limited to individuals, but also
keamanan dunia maya dilakukan tidak hanya oleh individu, implemented by companies and other organizations. The
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tetapi juga oleh perusahaan dan organisasi lainnya. objective is to protect data centers and other computer
Tindakan ini bertujuan untuk melindungi pusat data dan infrastructure from unauthorized access. An effective
infrastruktur komputer dari akses yang tidak sah. Strategi cyber security strategy provides robust protection against
keamanan dunia maya yang efektif dapat memberikan attacks that attempt to access, modify, delete, or extort
lapisan perlindungan yang kuat terhadap serangan yang sensitive data and systems. Cyber security is also crucial in
berusaha mengakses, mengubah, menghapus, atau preventing attacks that try to disrupt or halt the operations
memeras data dan sistem sensitif. Keamanan dunia maya of systems and devices.
juga berperan penting dalam mencegah serangan yang
bertujuan mengganggu atau bahkan menghentikan operasi
sistem dan perangkat.
Ada beberapa jenis keamanan dunia maya yang fokus pada There are various types of cyber security focusing on
perlindungan aspek-aspek tertentu dari sistem dan data, protecting specific aspects of systems and data, including:
antara lain:
1. Keamanan Jaringan: Melindungi infrastruktur jaringan 1. Network Security: Protecting network infrastructure
dari serangan dan ancaman. Ini mencakup konfigurasi from cyber attacks and threats. This includes firewall
firewall, deteksi intrusi, enkripsi data, dan manajemen configuration, intrusion detection, data encryption, and
akses; access management;
2. Keamanan Perangkat Lunak: Fokus pada perlindungan 2. Software Security: Protecting applications and operating
aplikasi dan sistem operasi dari serangan perangkat systems from malicious software attacks such as
lunak berbahaya seperti virus, worm, trojan, dan viruses, worms, trojans, and ransomware. This involves
ransomware. Ini melibatkan pembaruan perangkat lunak regular software updates, malware scanning, and the
secara teratur, pemindaian malware, dan penerapan implementation of security policies;
kebijakan keamanan;
3. Keamanan Perangkat Keras: Mengamankan perangkat 3. Hardware Security: Securing computer hardware like
keras komputer seperti server, router, dan perangkat servers, routers, and storage devices from unauthorized
penyimpanan dari akses yang tidak sah dan kerusakan access and physical damage. This includes
fisik. Ini melibatkan penggunaan teknologi seperti technologies like disk encryption and physical access
enkripsi disk dan kontrol akses fisik; controls;
4. Keamanan Data: Melindungi data sensitif dari akses 4. Data Security: Protecting sensitive data from
yang tidak sah, pencurian, atau penghapusan yang unauthorized access, theft, or deletion. This involves
tidak sah. Ini melibatkan enkripsi data, manajemen hak data encryption, access management, and data
akses, dan pemulihan data; recovery procedures;
5. Keamanan Identitas: Fokus pada perlindungan identitas 5. Identity Security: Focused on protecting user identities
pengguna dari pencurian dan penggunaan yang tidak from theft and unauthorized use. This includes multi-
sah. Ini mencakup penggunaan otentikasi multi-faktor, factor authentication, identity management, and
manajemen identitas, dan pemantauan aktivitas monitoring user activity;
pengguna;
6. Keamanan Aplikasi Web: Melindungi aplikasi web dari 6. Web Application Security: Protecting web applications
berbagai serangan seperti SQL injection, cross-site from attacks such as SQL injection, cross-site scripting
scripting (XSS), dan cross-site request forgery (CSRF). (XSS), and cross-site request forgery (CSRF). It involves
Ini melibatkan pengembangan kode yang aman, developing secure code, scanning for vulnerabilities,
pemindaian keamanan aplikasi, dan konfigurasi server and proper server configuration;
yang tepat;
7. Keamanan Cloud: Fokus pada perlindungan data 7. Cloud Security: Protecting data and applications stored
dan aplikasi yang disimpan di lingkungan cloud. Ini in cloud environments. This includes data encryption,
melibatkan penggunaan enkripsi data, manajemen identity management, and strict access controls;
identitas, dan kontrol akses yang ketat;
8. Keamanan Mobile: Mengamankan perangkat 8. Mobile Security: Securing mobile devices and
mobile dan aplikasi dari serangan seperti malware, applications from threats like malware, network attacks,
serangan jaringan, dan pencurian data. Ini melibatkan and data theft. This involves using mobile security
penggunaan perangkat lunak keamanan mobile, enkripsi software, data encryption, and access management;
data, dan manajemen hak akses; dan and
9. Keamanan Endpoint: Melindungi perangkat akhir seperti 9. Endpoint Security: Protecting endpoint devices like
komputer pribadi, laptop, dan smartphone dari serangan personal computers, laptops, and smartphones from
dan ancaman. Ini melibatkan penggunaan perangkat attacks. This includes using endpoint security software,
lunak keamanan endpoint, deteksi ancaman lanjutan, threat detection, and device management.
dan manajemen perangkat.
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Beberapa ancaman keamanan dunia maya yang umum Common cyber security threats include:
terjadi, antara lain:
1. Malware: Termasuk virus, worm, trojan, ransomware, dan 1. Malware: Including viruses, worms, trojans, ransomware,
spyware yang dapat merusak sistem, mencuri data, atau and spyware that can damage systems, steal data, or
memeras uang dari korban; extort money;
2. Serangan Phishing: Upaya untuk memperoleh informasi 2. Phishing Attacks: Attempts to acquire sensitive
sensitif seperti kata sandi dan informasi keuangan information, such as passwords or financial data, by
dengan menyamar sebagai entitas tepercaya melalui impersonating trusted entities through email, text, or
email, pesan teks, atau media sosial; social media;
3. Serangan DDoS: Serangan yang bertujuan untuk 3. DDoS Attacks: Attacks that aim to make online services
membuat layanan online tidak tersedia dengan unavailable by overwhelming a server or network with
mengirimkan lalu lintas internet yang sangat besar ke large amounts of internet traffic;
server atau jaringan;
4. Serangan Man-in-the-Middle (MitM): Penyerang mencuri 4. Man-in-the-Middle (MitM) Attacks: Where attackers
atau memanipulasi komunikasi antara dua pihak yang intercept or manipulate communications between two
seharusnya aman, seperti pengguna dan server; secure parties, such as a user and a server;
5. Serangan Ransomware: Perangkat lunak berbahaya yang 5. Ransomware: Malicious software that encrypts a
mengenkripsi data korban dan meminta pembayaran victim’s data and demands a ransom payment for the
tebusan untuk mendapatkan kunci dekripsi; decryption key;
6. Pengintaian dan Pencurian Data: Penyerang mencari 6. Espionage and Data Theft: Attacks aimed at stealing
informasi rahasia, properti intelektual, atau data pribadi confidential data, intellectual property, or personal
untuk keuntungan finansial atau politik; dan information for financial or political motives; and
7. Serangan Insider: Ancaman dari dalam organisasi, 7. Insider Threats: Threats originating from within the
seperti karyawan yang tidak jujur atau mantan karyawan organization, like dishonest employees or former
yang masih memiliki akses ke sistem. employees with continued access to systems.
Keamanan dunia maya adalah aspek penting dalam dunia Cyber security is a vital and evolving aspect of the digital
digital yang terus berkembang. Melindungi sistem dan world. Protecting systems and data from cyber threats
data dari ancaman dunia maya membutuhkan kombinasi requires a strong combination of technical strategy, policies,
strategi teknis, kebijakan, dan kesadaran pengguna and user awareness. By understanding the scope of cyber
yang kuat. Dengan pemahaman yang baik tentang ruang security and potential threats, organizations can develop
lingkup keamanan dunia maya dan ancaman yang mungkin strategies to reduce risks and protect their digital assets.
terjadi, organisasi dapat mengembangkan strategi yang
efektif untuk mengurangi risiko dan melindungi aset digital
mereka.
Disaster Recovery (Pemulihan Bencana)
Disaster Recovery
Terjadinya bencana yang sering kali tidak dapat diprediksi Disasters that are often unpredictable encourage
mendorong perusahaan untuk selalu siap menghadapi the company to always be prepared to face the worst
kemungkinan terburuk di masa depan. Disaster Recovery possibilities in the future. Disaster Recovery (DR) is a
(DR) adalah konsep yang bertujuan untuk melindungi semua concept aimed at protecting all IT systems, applications,
sistem, aplikasi, dan perangkat IT dari berbagai jenis and devices from various types of disasters that may occur
bencana yang mungkin terjadi di masa depan. Tujuan utama in the future. The main goal of disaster recovery is to take
dari disaster recovery adalah untuk mengambil langkah- preventive measures against unexpected events in the
langkah pencegahan terhadap kemungkinan kejadian yang future.
tidak terduga.
Beberapa bencana atau kondisi yang dapat menyebabkan The following are some conditions or disasters that may
perusahaan harus melakukan Disaster Recovery antara lain: require a company to implement Disaster Recovery:
1. Bencana Alam: Termasuk gempa bumi, banjir, badai, 1. Natural Disasters: Earthquakes, floods, storms,
tornado, kebakaran hutan, dan tanah longsor. Bencana tornadoes, forest fires, and landslides. Natural
alam seringkali dapat mengakibatkan kerusakan fisik disasters can often result in physical damage to a
pada infrastruktur IT dan pusat data perusahaan; company's IT infrastructure and data centers;
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2. Kegagalan Perangkat Keras: Kegagalan perangkat 2. Hardware Failure: Failure of hardware such as a primary
keras seperti server utama, penyimpanan data, atau server, data storage, or network device can disrupt
perangkat jaringan dapat mengganggu operasi bisnis. business operations. This can be caused by physical
Hal ini bisa disebabkan oleh kegagalan komponen fisik, component failure, overheating, or electrical failure;
overheat, atau kegagalan listrik;
3. Serangan Cyber: Serangan malware, ransomware, 3. Cyber Attacks: Malware attacks, ransomware, DDoS
serangan DDoS, atau serangan hacking lainnya dapat attacks, or other hacking attacks can cause damage to
menyebabkan kerusakan pada sistem IT, pencurian IT systems, data theft, or significant service disruptions;
data, atau gangguan layanan yang signifikan;
4. Kegagalan Perangkat Lunak: Kegagalan sistem operasi, 4. Software Failure: Failure of an operating system,
database, atau aplikasi bisnis kritis dapat mengganggu database, or critical business application can disrupt a
operasi normal perusahaan dan menyebabkan company’s normal operations and lead to data loss or
kehilangan data atau penurunan produktivitas; productivity decline;
5. Kegagalan Jaringan: Gangguan atau kegagalan jaringan 5. Network Failure: Widespread network disruption or
yang luas dapat menghentikan komunikasi antara failure can halt communications between systems,
sistem, pengguna, atau layanan eksternal, mengganggu users, or external services, disrupting the flow of
aliran informasi dan proses bisnis; information and business processes;
6. Kerusakan Fisik pada Infrastruktur IT: Kerusakan fisik 6. Physical Damage to IT Infrastructure: Physical damage
akibat kebakaran, banjir, atau kecelakaan lainnya dapat caused by fire, flood, or other accidents can damage
menyebabkan kerusakan pada perangkat keras, pusat hardware, data centers, or other IT facilities; and
data, atau fasilitas IT lainnya; dan
7. Bencana Kesehatan atau Pandemi: Kejadian seperti 7. Health Disasters or Pandemics: Events such as
pandemi penyakit menular atau bencana kesehatan infectious disease pandemics or health crises may force
dapat memaksa perusahaan untuk mengubah model companies to alter their operating models or deal with
operasi mereka atau menghadapi keterbatasan limited human resource availability, requiring rapid and
sumber daya manusia, sehingga memerlukan rencana adaptive recovery plans.
pemulihan yang cepat dan adaptif.
Terdapat langkah-langkah dalam Disaster Recovery yang These are the steps in Disaster Recovery that need to be
perlu dilakukan oleh perusahaan, di antaranya: carried out by companies, including:
1. Perencanaan Disaster Recovery 1. Disaster Recovery Planning
a. Identifikasi Risiko: Perusahaan harus a. Risk Identification: Companies must identify
mengidentifikasi potensi bencana atau insiden yang potential disasters or incidents that could affect IT
dapat mempengaruhi operasi IT, seperti bencana operations, such as natural disasters, cyber-attacks,
alam, serangan cyber, kegagalan perangkat keras, hardware failures, and others;
dan lainnya;
b. Evaluasi Dampak: Memahami dampak potensial dari b. Impact Evaluation: Understand the potential impact
bencana atau insiden terhadap sistem IT, termasuk of a disaster or incident on IT systems, including
waktu pemulihan yang diharapkan dan kerugian expected recovery time and possible financial
finansial yang mungkin timbul; losses;
c. Penetapan Tujuan Pemulihan: Menetapkan tingkat c. Recovery Objective Setting: Establish required
layanan yang diperlukan dan target pemulihan waktu service levels and Recovery Time Objective (RTO)
(RTO) serta pemulihan titik (RPO) untuk sistem dan and Recovery Point Objective (RPO) targets for
data kritis; dan critical systems and data; and
d. Pengembangan Rencana Disaster Recovery: d. Disaster Recovery Plan Development: Create
Membuat rencana detail yang mencakup langkah- a detailed plan that includes recovery steps,
langkah pemulihan, peran dan tanggung jawab personnel roles and responsibilities, and required
personel, serta alat dan sumber daya yang tools and resources.
dibutuhkan.
2. Implementasi dan Pengujian 2. Implementation and Testing
a. Infrastruktur Pemulihan: Membangun infrastruktur a. Recovery Infrastructure: Build a Disaster Recovery
Disaster Recovery yang sesuai dengan kebutuhan infrastructure that fits the company's needs, such
perusahaan, seperti pusat data cadangan, sistem as backup data centers, backup systems, and
cadangan, dan solusi backup data; backup data solutions;
b. Pengujian Rencana: Melakukan pengujian reguler b. Plan Testing: Conduct regular testing of the Disaster
terhadap rencana Disaster Recovery untuk Recovery plan to ensure the effectiveness and
memastikan keefektifan dan kesiapan sistem serta readiness of systems and personnel to deal with
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personel dalam menghadapi bencana. Ini termasuk disasters. This includes disaster scenario testing,
pengujian skenario bencana, simulasi pemulihan, recovery simulations, and emergency response
dan latihan respons darurat. drills.
3. Pelaksanaan dan Pemulihan 3. Implementation and Recovery
a. Aktivasi Rencana Disaster Recovery: Jika terjadi a. Disaster Recovery Plan Activation: If a disaster or
bencana atau insiden, perusahaan harus segera incident occurs, the company must immediately
mengaktifkan rencana Disaster Recovery sesuai activate the Disaster Recovery plan according to
dengan prosedur yang telah ditetapkan; procedures;
b. Pemulihan Sistem dan Data: Memulihkan sistem IT b. System and Data Recovery: Recover IT systems and
dan data penting sesuai dengan RTO dan RPO yang critical data in accordance with the RTO and RPO
telah ditetapkan dalam rencana Disaster Recovery; set in the Disaster Recovery plan; and
dan
c. Pemantauan dan Evaluasi: Memantau proses c. Monitoring and Evaluation: Monitor the recovery
pemulihan, mengevaluasi kinerja sistem, dan process, evaluate system performance, and adjust
menyesuaikan strategi pemulihan jika diperlukan. the recovery strategy if necessary.
Agar Disaster Recovery dapat dijalankan dengan baik dan For Disaster Recovery to be executed properly and precisely,
tepat, perusahaan perlu melakukan persiapan, di antaranya: companies need to make preparations, which include:
1. Rencana Pemulihan Bencana yang Komprehensif: 1. Comprehensive Disaster Recovery Plan: Companies
Perusahaan harus memiliki rencana Disaster Recovery should have a detailed and well-structured Disaster
yang terperinci dan terstruktur dengan baik, yang Recovery plan that includes recovery measures for
mencakup langkah-langkah pemulihan untuk berbagai various types of disasters or incidents;
jenis bencana atau insiden;
2. Infrastruktur Cadangan: Membangun infrastruktur 2. Backup Infrastructure: Prepare an adequate backup
cadangan yang memadai, termasuk pusat data infrastructure, including a data backup center,
cadangan, sistem replikasi, dan solusi backup yang replication system, and reliable backup solutions;
dapat diandalkan;
3. Pengelolaan Data yang Efektif: Melakukan backup data 3. Effective Data Management: Perform regular data
secara teratur dan menyimpan salinan cadangan di backups and store backup copies in a secure location
lokasi yang aman dan terpisah dari pusat data utama; separate from the main data center;
4. Pelatihan dan Kesadaran Personel: Melatih personel 4. Personnel Training and Awareness: Train personnel
tentang prosedur pemulihan dan memberikan on recovery procedures and provide awareness on
kesadaran tentang pentingnya Disaster Recovery dalam the importance of Disaster Recovery in maintaining
menjaga kelangsungan bisnis; dan business continuity; and
5. Pengujian dan Revisi Teratur: Melakukan pengujian 5. Regular Testing and Revision: Conduct regular testing
berkala terhadap rencana Disaster Recovery dan of the Disaster Recovery plan and make revisions if
melakukan revisi jika ada perubahan dalam infrastruktur there are changes in the IT infrastructure or business
IT atau lingkungan bisnis. environment.
Dengan mempersiapkan dan melaksanakan rencana By preparing and executing disaster recovery plans
pemulihan bencana dengan baik, perusahaan dapat appropriately, companies can minimize the impact of any
meminimalkan dampak dari insiden yang tidak terduga dan unforeseen incidents and ensure continuous operational
memastikan kelangsungan operasional yang berkelanjutan sustainability in an increasingly complex and risk-prone IT
dalam lingkungan IT yang semakin kompleks dan rentan environment.
terhadap risiko.
Roadmap Teknologi Informasi
Information Technology Road Map
Dalam Rencana Jangka Panjang Perusahaan (RJPP), In preparing the Company’s Long-Term Plan (RJPP),
Perseroan berkontribusi secara mendalam dengan the Company makes a comprehensive contribution by
mempertimbangkan hasil analisis SWOT (Strength, considering the results of the SWOT (Strength, Weakness,
Weakness, Opportunity, and Threat). Penerapan Teknologi Opportunity, and Threat) analysis. The implementation of
Informasi (TI) merupakan salah satu dari 8 (delapan) pilar IT is one of the 8 (eight) pillars of the Work Program set
Program Kerja yang ditetapkan untuk memperkuat fondasi to strengthen the foundation of the Company’s business
pengembangan bisnis Perseroan dalam rangka menjalankan development to execute the strategic policies in the
kebijakan strategis dalam RJPP 2019-2026. Company’s Long-Term Plan (RJPP) 2019-2026.
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Saat ini, Tugu Insurance sedang melakukan pengembangan Currently, Tugu Insurance is developing its IT infrastructure
TI yang dituangkan dalam Strategi inisiatif TI dan disetujui as outlined in the IT Initiative Strategy, which has been
Rapat KPTI yang dilakukan secara berkala, dengan cakupan approved in regular KPTI Meetings. The scope of this
hal-hal sebagai berikut: development includes the following:
1. Penguatan Tata Kelola TI: Memastikan bahwa 1. Strengthening IT Governance: Ensuring that IT
pengelolaan TI dilakukan dengan baik yang selaras management is conducted effectively and aligned with
dengan strategi TI; the company's IT strategy;
2. Peningkatan Keamanan Siber: Meningkatkan maturity 2. Enhancing Cybersecurity: Increasing the maturity of Tugu
keamanan siber Tugu Insurance yang mencakup Insurance’s cybersecurity, including IT security policies,
kebijakan keamanan TI, teknologi pertahanan, business defense technologies, business continuity, and the
continuity hingga penyiapan tim CSIRT; preparation of the CSIRT team;
3. Penyempurnaan ERP System: Penyempurnaan core 3. Improving ERP System: Enhancing the core system
system agar lebih adaptif, aman, dan mendukung to be more adaptive, secure, and supportive of
inovasi bisnis. Modernisasi, automasi, arsitektur, dan business innovation. Activities such as modernization,
kapabilitas adalah ragam aktivitas yang dikembangkan automation, architecture, and capabilities are developed
untuk mendukung bisnis; dan to support the business; and
4. Kapabilitas SDM TI: pelaksanaan identifikasi gap 4. IT Workforce Capabilities: Identifying skill gaps as the
skill sebagai dasar untuk peningkatan kompetensi basis for improving IT workforce competencies through
SDM melalui beragam inisiatif diantaranya training, various initiatives, including training, rotation, mentoring,
rotasi, mentoring, dan penyediaan tenaga kerja yang and providing necessary labor.
diperlukan.
Adapun roadmap pengembangan TI sebagaimana tertuang The IT development roadmap, as outlined in the IT Initiative
dalam dokumen Strategy Inisiatif TI yang diperbaharui Strategy document, which is regularly updated, will focus
secara berkala, akan berfokus pada pencapaian di atas on achieving the goals to support the company's business
untuk mendukung pertumbuhan dan kelangsungan bisnis growth and sustainability in facing the evolving industry
perusahaan dalam menghadapi tantangan industri yang challenges.
semakin berkembang.
Pencapaian Teknologi Informasi Tahun 2025
Information Technology Achievements in 2025
Sepanjang tahun 2025, Perseroan telah melaksanakan Throughout 2025, the Company has implemented various
berbagai inisiatif Teknologi Informasi, antara lain: Information Technology initiatives, including:
• Pemutakhiran Tata Kelola TI; • Updating IT Governance;
• Penguatan maturitas keamanan siber dan pelaksanaan • Enhancing cybersecurity maturity and implementing ISO
ISO 27001; 27001;
• Automasi proses kerja; dan • Work process automation; and
• Penerbitan beragam aplikasi pendukung dan • Issuance of various supporting applications and
peningkatan fitur aplikasi eksisting. enhancement of existing application features.
Rencana Kerja Teknologi Informasi Tahun 2026
Information Technology 2026 Work Plan
Seiring dengan kebijakan strategis Perseroan yang In line with the Company's strategic policy outlined in
tercantum dalam RJPP, Tugu Insurance menyusun rencana the RJPP, Tugu Insurance has developed an Information
kerja Teknologi Informasi untuk tahun 2026, antara lain: Technology work plan for 2026, including the following:
1. ERP 1. ERP
Penyempurnaan ERP System agar lebih adaptif, aman, Enhancement of the ERP system to be more adaptive,
dan mendukung inovasi bisnis. Modernisasi, automasi, secure, and supportive of business innovation.
arsitektur, dan kapabilitas adalah ragam aktivitas yang Activities developed include modernization, automation,
dikembangkan untuk mendukung bisnis. architecture, and capabilities to support the business.
2. Master Data Management 2. Master Data Management
Penyempurnaan tata kelola Teknologi Informasi. Improvement of Information Technology governance.
3. Infrastructure & IT Security 3. Infrastructure & IT Security
• Peningkatan keamanan siber; • Enhancement of cybersecurity;
• Peremajaan perangkat TI; dan • Renewal of IT equipment; and
• Peningkatan kapabilitas datawarehouse. • Enhancement of data warehouse capabilities.
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9
Perkara Hukum yang Dihadapi Perseroan, Entitas Anak,
Anggota Dewan Komisaris, dan Anggota Direksi yang
Menjabat
Legal Cases Faced by the Company, Subsidiaries, Members of the Board of
Commissioners, and the Board of Directors
Per 31 Desember 2025, Anggota Direksi dan Anggota As of 31 December 2025, members of the Board of
Dewan Komisaris Perseroan tidak terlibat dalam kasus Directors and the Board of Commissioners of the Company
hukum apapun dan/atau tidak sedang dalam proses are not involved in any legal cases and/or are not
beracara di lembaga pengadilan maupun arbitrase yang undergoing litigation or arbitration processes that may have
dapat memiliki dampak signifikan atau memberikan risiko a significant impact or pose a risk to the Company.
bagi Perseroan.
Pada tahun 2025, Perseroan tidak menghadapi perkara In 2025, the Company did not face any legal matters still
hukum yang masih dalam proses penyelesaian. under resolution.
Perkara Hukum yang Dihadapi Entitas Anak
Legal Cases Againts the Subsidiaries
Sepanjang tahun 2025, Entitas Anak tidak menghadapi Throughout 2025, the Subsidiary did not face any legal
perkara hukum yang masih dalam proses penyelesaian. matters still in the process of resolution.
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10
Sanksi Administratif terhadap Perseroan, Anggota Dewan
Komisaris, dan Anggota Direksi yang Menjabat
Administrative Sanctions Imposed on the Company, Members of the Board
of Commissioners, and Members of the Board of Directors
Pada tahun 2025, terdapat 4 (empat) sanksi administratif In 2025, there were 4 (four) administrative sanctions
perihal data penyampaian pelaporan yang disampaikan oleh regarding data reporting submitted by the Financial Services
Otoritas Jasa Keuangan (OJK) kepada Perusahaan. Tindak Authority (OJK) to the Company. The Company complied with
lanjut atas sanksi tersebut telah dipenuhi oleh Perusahaan the sanctions in a timely manner before the submission
tepat waktu sebelum batas waktu penyampaian berakhir. deadline.
Hingga akhir tahun 2025, tidak terdapat sanksi As of the end of 2025, there were no administrative
administratif yang dikenakan pada Dewan Komisaris dan/ sanctions imposed on the current Board of Commissioners
atau Direksi yang sedang menjabat oleh Otoritas Jasa and/or Directors by the Financial Services Authority (OJK) or
Keuangan (OJK) atau pihak berwenang lainnya. any other authorities.
Status
Sanksi Pengaruh terhadap
Deskripsi Penyelesaian
No. Sanctions Kondisi Perusahaan
Description Settlement
Potential Impact
Status
1 Sanksi Administratif Pelanggaran terhadap ketentuan berlaku yang Telah dibayarkan Reputasi Perusahaan.
Administration dilakukan oleh Perusahaan diantaranya: terdapat sesuai due date Company Reputation.
Sanctions 2 (dua) agen yang tidak memiliki sertifikat yang diberikan
keagenan AAUI dengan denda administratif sebesar OJK.
Rp200.000.000,- Has been paid
Violations of applicable provisions committed by the according to the
Company include: 2 (two) agents who do not have due date given by
AAUI agency certificates with an administrative fine of OJK.
IDR200,000,000.
2 Penghentian Pelanggaran terhadap ketentuan berlaku yang Telah dipenuhi Penghentian
Pemasaran Produk dilakukan oleh Perusahaan: Dalam penyampaian sesuai due date Pemasaran Produk
Asuransi Kredit dan Laporan Keuangan Bulanan, Rasio Likuiditas tidak yang diberikan Asuransi Kredit dan
Suretyship mencapai paling rendah 150% dan ekuitas minimum OJK. Suretyship.
Cessation of paling sedikit Rp250 miliar. Has been fulfilled Termination of
Marketing of Credit Violations of applicable provisions committed by the according to the Marketing of Credit
Insurance and Company: In submitting the Monthly Financial Report, due date given by Insurance and
Suretyship Products the Liquidity Ratio does not reach a minimum of 150% OJK. Suretyship Products.
and minimum equity of at least IDR250 billion.
3 Sanksi Peringatan Pelanggaran terhadap ketentuan berlaku yang Telah dipenuhi Potensi pengenaan
Tertulis dilakukan oleh Perusahaan: Perusahaan kekurangan sesuai due date sanksi berikutnya
Written Warning Dana Jaminan Perusahaan sebesar Rp2.006,39 juta. yang diberikan sesuai peraturan
Sanction Violations of applicable provisions committed by the OJK. perundang-undangan.
Company: The Company has a Company Guarantee Has been fulfilled The potential for
Fund shortfall of IDR2,006.39 million. according to the further sanctions
due date given by to be imposed in
OJK. accordance with
statutory regulations.
4 Sanksi Peringatan Pelanggaran terhadap ketentuan berlaku yang Telah dipenuhi Potensi pengenaan
Tertulis dilakukan oleh Perusahaan: Perusahaan melanggar sesuai due date sanksi berikutnya
Written Warning batasan maksimum investasi pada pihak terkait yang diberikan sesuai peraturan
Sanction secara keseluruhan paling tinggi 10% (sepuluh OJK. perundang-undangan.
persen). Has been fulfilled The potential for
Violations of applicable provisions committed by according to the further sanctions
the Company: The Company violates the maximum due date given by to be imposed in
investment limit in related parties as a whole of a OJK. accordance with
maximum of 10% (ten percent). statutory regulations.
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11
Kode Etik
Code of Conduct
Pedoman Sistematika Etika Usaha dan Tata Perilaku (Code of Conduct atau CoC)
Systematic Guideline of Business Ethics and Code of Conduct or CoC
Kode etik adalah pedoman yang mengikat yang mencakup Covering business ethics, work ethics, and values that
etika bisnis, etika kerja, dan nilai-nilai yang harus must be implemented by all members of the company, Tugu
diimplementasikan oleh seluruh anggota perusahaan, Tugu Insurance has a Code of Conduct (CoC) as a behavioral
Insurance memiliki Kode Etik sebagai pedoman perilaku guideline for the company’s organs and employees in
yang menjadi acuan bagi organ perusahaan dan karyawan applying the company’s values. When consistently applied,
dalam menerapkan nilai-nilai perusahaan. Jika diterapkan these values will shape the company’s culture.
secara konsisten, nilai-nilai ini akan membentuk budaya
perusahaan.
Kode Etik Tugu Insurance tercantum dalam Pedoman Tugu Insurance's Code of Conduct is outlined in the
Sistematika Etika Usaha dan Tata Perilaku yang disahkan Business Ethics and Conduct System Guidelines, which
berdasarkan Surat Keputusan Direksi (SKD) PT Tugu were ratified by the Board of Directors' Decree (SKD) PT
Pratama Indonesia No. 03/SKD/CSG-TPI/I/2009 tanggal Tugu Pratama Indonesia No. 03/SKD/CSG-TPI/I/2009
15 Januari 2009. Pedoman ini telah diperbarui dengan dated 15 January 2009. This guideline was updated
Pedoman No. A-003/9100/2017 Revisi Ke-1 pada tanggal with Guideline No. A-003/9100/2017 Revision 1 on 5
5 Desember 2017 yang diberlakukan dengan SKD No. December 2017, enforced by SKD No. 007/SKD/CSG/TPI/
007/SKD/CSG/TPI/II/2018 tanggal 7 Februari 2018, II/2018 dated 7 February 2018, and revitalized through
dan revitalisasi melalui Pedoman No. A-003/6500/2021 Guideline No. A-003/6500/2021 Revision 2 on 25 August
Revisi Ke-2 tanggal 25 Agustus 2021, yang diberlakukan 2021, enforced by SKD No. 67/SKD/06/ERL-ATPI/IX/2021
dengan SKD No. 67/SKD/06/ERL-ATPI/IX/2021 tanggal dated 28 September 2021, regarding the Amendment of
28 September 2021, mengenai Perubahan Pedoman the Business Ethics and Conduct System Guidelines (Code
Sistematika Etika Usaha dan Tata Perilaku (Code of Conduct of Conduct or CoC) of PT Asuransi Tugu Pratama Indonesia
atau CoC) PT Asuransi Tugu Pratama Indonesia Tbk. Tbk. The updates were made to align with the company’s
Pembaharuan pedoman ini dilakukan untuk menyelaraskan development and applicable regulations.
dengan perkembangan perusahaan dan ketentuan yang
berlaku.
Kode etik ini adalah salah satu dokumen dalam Soft This Code of Conduct is one of the documents in the Soft
Structure GCG Tugu Insurance yang menjadi acuan perilaku Structure of Tugu Insurance’s Corporate Governance (GCG)
seluruh Insan Tugu. CoC ini wajib diterapkan oleh seluruh that serves as a behavioral reference for all employees of
anggota perusahaan, termasuk Dewan Komisaris beserta Tugu. The CoC must be applied by all company members,
perangkatnya, Dewan Pengawas Syariah, Direksi, dan including the Board of Commissioners and its devices,
Pekerja Tugu Insurance dalam mengelola perusahaan the Sharia Supervisory Board, the Board of Directors, and
untuk mencapai visi, misi, dan tujuan perusahaan. Sebagai employees of Tugu Insurance, in managing the company
bagian dari komitmen dalam penerapan Kode Etik, seluruh to achieve its vision, mission, and objectives. As part of
Insan Tugu diwajibkan untuk menandatangani pernyataan the commitment to implementing the Code of Conduct, all
kepatuhan dan integritas terhadap CoC. employees are required to sign a compliance and integrity
statement regarding the CoC.
Tujuan dari Pedoman Sistematika Etika Usaha dan Tata The objectives of the Business Ethics and Conduct
Perilaku Tugu Insurance adalah sebagai berikut: System Guidelines of Tugu Insurance are as follows:
1. Mengidentifikasi nilai dan standar etika yang selaras 1. To identify the values and ethical standards aligned with
dengan visi dan misi perusahaan; the company’s vision and mission;
2. Menjabarkan Tata Nilai Perusahaan sebagai dasar etika 2. To outline the Corporate Values as the ethical
yang wajib diimplementasikan oleh Insan Tugu dalam foundation that must be implemented by Tugu
menjalankan tugas; employees in carrying out their duties;
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3. Menjadi acuan perilaku bagi Insan Tugu dalam 3. To serve as a behavioral reference for Tugu
menjalankan tugas dan tanggung jawab masing-masing employees in carrying out their respective duties and
serta berinteraksi dengan pemangku kepentingan; dan responsibilities and in interacting with stakeholders;
and
4. Menjelaskan secara rinci standar etika yang membantu 4. To clearly define the ethical standards that help Tugu
Insan Tugu untuk menilai kegiatan yang diinginkan dan employees evaluate desired activities and provide
memberikan pertimbangan jika menemui keraguan guidance when facing doubts in actions.
dalam bertindak.
Pokok-Pokok Kode Etik
Principles of Code of Conduct
Pokok-pokok Kode Etik Tugu Insurance sebagaimana The key points of Tugu Insurance’s Code of Conduct as
termuat dalam Pedoman Sistematika Etika Usaha dan Tata outlined in the Systematic Guidelines for Business Ethics
Perilaku (Code of Conduct atau CoC) adalah sebagai berikut: and Code of Conduct (CoC) are as follows:
1. Standar Etika Usaha: 1. Business Ethics Standards:
a. Etika Perusahaan dengan Pekerja; a. Company and Workers Ethics;
b. Etika Perusahaan dengan Pelanggan; b. Company and Customers Ethics;
c. Etika Perusahaan dengan Pesaing; c. Company and Competitors Ethics;
d. Etika Perusahaan dengan Anak Perusahaan; d. Company and Subsidiaries Ethics;
e. Etika Perusahaan dengan Mitra Kerja; e. Company and Counterparts Ethics;
f. Etika Perusahaan dengan Pemerintah/Regulator; f. Company and Government/Regulator Ethics;
g. Etika Perusahaan dengan Masyarakat; g. Company and the Society Ethics;
h. Etika Perusahaan dengan Pemegang Saham; h. Company and Shareholders Ethics;
i. Etika Perusahaan dengan Tertanggung; i. Company and Insured Ethics;
j. Etika Perusahaan dengan Perusahaan Reasuransi; j. Company and Reinsurance Ethics;
k. Etika Perusahaan dengan Agen; k. Company and Agent Ethics;
l. Etika Perusahaan dengan Penyedia Barang/Jasa/ l. Company and Suppliers Ethics;
Pemasok;
m. Etika Perusahaan dengan Media Massa; m. Company and Mass Media Ethics;
n. Etika Perusahaan dengan Organisasi Profesi dan n. Company and Professional and Industry Organization
Industri; Ethics;
o. Integritas Laporan Keuangan; dan o. Integrity of Financial Statements; and
p. Persaingan Usaha yang Sehat. p. Healthy Business Competition Standards.
2. Standar Tata Perilaku: 2. Code of Conduct:
a. Etika Kerja Insan Tugu; a. Collaboration among Employees Ethics;
b. Kerahasiaan Data dan Informasi; b. Data and Information Confidentiality;
c. Aset/Harta Perusahaan; c. Corporate Assets/Properties;
d. Perjalanan Dinas; d. Business Trips;
e. Keamanan, Keselamatan, Kesehatan Kerja (K3) dan e. Occupational, Health, and Safety (OHS), and
Lingkungan; Environment;
f. Data dan Pelaporan; f. Data and Reporting;
g. Benturan Kepentingan dan Penyalahgunaan Jabatan; g. Conflict of Interest and Abuse of Power;
h. Hadiah/Cendera mata/Entertainment (Gratifikasi); h. Gifts/Souvenirs/Entertainment (Gratification);
i. Penyelenggaraan Jamuan Bisnis; i. Business Dinner;
j. Pelanggaran atas Peraturan Perundangan dan j. Violations of Company Regulations and Provisions;
Ketentuan Perusahaan;
k. Aktivitas Politik; k. Political Activities;
l. Tindak Pidana Pencucian Uang; dan l. Money Laundering; and
m. Informasi Transaksi Orang Dalam (Insider Trading). m. Insider Trading.
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Sosialisasi dan Internalisasi
Dissemination and Internalization
Fungsi Compliance, bekerja sama dengan fungsi SDM, The Compliance function, in collaboration with the
bertanggung jawab atas pelaksanaan sosialisasi dan HR function, is responsible for the socialization and
internalisasi Pedoman Sistematika Etika Usaha dan Tata internalization of the Business Ethics and Conduct System
Perilaku (Code of Conduct) kepada seluruh Insan Tugu. Guidelines (Code of Conduct) to all employees of Tugu.
Kegiatan sosialisasi dilakukan melalui email blast, flyer, Socialization activities are carried out through email blasts,
dan komik bertemakan implementasi CoC, portal internal, flyers, comics themed around CoC implementation, internal
pengenalan kepada karyawan baru, dan penandatanganan portals, induction for new employees, and signing the
Pakta Integritas oleh Dewan Komisaris, Dewan Pengawas Integrity Pact by the Board of Commissioners, the Sharia
Syariah, Direksi, dan pekerja tetap. Supervisory Board, the Board of Directors, and permanent
employees.
Setiap Insan Tugu dapat meminta penjelasan atau Each employee of Tugu can request clarification or ask
menyampaikan pertanyaan terkait dengan Etika Usaha dan questions related to Business Ethics and Conduct from
Tata Perilaku kepada atasan langsung, fungsi Compliance, their direct supervisor, the Compliance function, or the HR
atau fungsi SDM, jika membutuhkan penjelasan lebih lanjut function, if further explanation is needed regarding the
terkait etika perilaku yang berkaitan dengan pelaksanaan ethical conduct related to the performance of their duties
tugas dan tanggung jawabnya. and responsibilities.
Komitmen untuk Melaksanakan Pedoman Sistematika Etika Usaha dan Tata Perilaku (Code of Conduct)
Commitment to Implementing Systematic Guideline of Business Ethics and Code of Conduct
Perseroan mendorong setiap Insan Tugu untuk melakukan The Company encourages every Tugu Personnel to
deklarasi komitmen dalam melaksanakan Pedoman declare their commitment to implementing the Systematic
Sistematika Etika Usaha dan Tata Perilaku (Code of Guidelines for Business Ethics and the Code of Conduct.
Conduct). Pernyataan komitmen Dewan Komisaris dan This commitment is documented in the form of an Integrity
Direksi didokumentasikan dalam bentuk Pakta Integritas Pact, which is signed by the Board of Commissioners and
yang ditandatangani oleh jajaran Dewan Komisaris dan the Board of Directors of Tugu Insurance. Employees'
Direksi Tugu Insurance. Pernyataan komitmen Pekerja dalam commitment statements in implementing the Code of
melaksanakan pedoman CoC dilakukan melalui sistem Conduct guidelines are made through a system designed
yang dibangun untuk kebutuhan Compliance Group, yaitu for the Compliance Group's requirements, namely the
Compliance Online System (COS) dan dilaksanakan setiap Compliance Online System (COS). This activity is conducted
tahun. annually.
Sanksi terhadap Pelanggaran
Sanction for Violation
Perusahaan memberikan sanksi yang tegas dan konsisten The company imposes strict and consistent sanctions on
kepada Insan Tugu yang melakukan pelanggaran Code of Insan Tugu who violate the Code of Conduct in accordance
Conduct sesuai dengan ketentuan yang berlaku, dengan with applicable regulations. Sanctions may include a
pemberian sanksi berupa Surat Teguran, Surat Peringatan 1, Warning Letter, First Warning Letter, Second Warning Letter,
Surat Peringatan 2, Surat Peringatan 3, Pembebasan Tugas Third Warning Letter, Temporary Suspension (skorsing), up
Sementara (skorsing) hingga sanksi Pemutusan Hubungan to Termination of Employment (PHK), depending on the type,
Kerja (PHK) tergantung jenis pelanggaran, frekuensi frequency, severity of the violation, and intent. Throughout
pelanggaran, bobot pelanggaran, dan unsur kesengajaan. 2025, there were no violations of the code of ethics within
Selama tahun 2025, tidak terdapat pelanggaran terhadap the company.
kode etik yang terjadi di lingkungan perseroan.
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12
Pemberian Kompensasi Jangka Panjang Berbasis Kinerja
kepada Direksi dan Karyawan dalam Bentuk Management
Stock Option Plan (MESOP)
Provision of Performance-Based Long-Term Compensation to the Board of
Directors and Employees in the form of Management Stock Option Plan
(MESOP)
Tugu Insurance memiliki kebijakan pemberian kompensasi Tugu Insurance has a long-term performance-based
jangka panjang berbasis kinerja kepada Direksi dan compensation policy for the Board of Directors and
Karyawan melalui Program Kepemilikan Saham oleh Employees through the Employee and/or Management
Karyawan dan/atau Manajemen. Program ini telah Stock Ownership Program. This program was approved
disetujui dalam Rapat Umum Pemegang Saham (RUPS) during the 2018 General Meeting of Shareholders (GMS),
pada tahun 2018, yang dituangkan dalam Akta No. as recorded in Deed No. 23 dated 28 February 2018,
23 tanggal 28 Februari 2018 mengenai Pernyataan Statement of Shareholders’ Decision. At this GMS, the
Keputusan Para Pemegang Saham. Dalam RUPS tersebut, Shareholders approved the issuance of options through the
Pemegang Saham menyetujui penerbitan hak opsi melalui Management and Employee Stock Option Plan (MESOP)
Program Management and Employee Stock Option Plan to purchase a total of 88,888,800 new shares of the
(MESOP) untuk membeli saham baru Perseroan sebanyak Company (eighty-eight million, eight hundred eighty-eight
88.888.800 saham (delapan puluh delapan juta delapan thousand, eight hundred).
ratus delapan puluh delapan ribu delapan ratus).
Distribusi MESOP Perseroan telah dilaksanakan sejak 15 The distribution of MESOP to the Company’s stakeholders
November 2018 hingga 28 Mei 2023. Setelah tanggal was carried out from 15 November 2018, to 28 May 2023.
tersebut, seluruh hak opsi yang belum digunakan menjadi After this period, all unexercised options expired.
gugur.
Per 31 Desember 2025, Perseroan tidak lagi memiliki As of 31 December 2025, the Company no longer has a
kebijakan pemberian kompensasi jangka panjang berbasis policy of long-term performance-based compensation in
kinerja dalam bentuk Management and Employee Stock the form of Management and Employee Stock Option Plan
Option Plan (MESOP) kepada manajemen dan karyawan. (MESOP) to its management and employees.
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
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Tata Kelola Perusahaan
402 Good Corporate Governance
13
Kebijakan Pengungkapan Informasi mengenai
Kepemilikan Saham Anggota Direksi dan Dewan
Komisaris
Information Disclosure Policy on Share Ownership of the Board of Directors
and the Board of Commissioners
Kebijakan pengungkapan kepemilikan saham Perseroan The Company’s disclosure policy regarding share ownership
mengacu pada Peraturan Otoritas Jasa Keuangan No. 4 refers to the Financial Services Authority Regulation No. 4
Tahun 2024 tentang Laporan Kepemilikan atau Setiap of 2024 on the Report of Share Ownership or Any Changes
Perubahan Kepemilikan Saham Perusahaan Terbuka in Share Ownership of Public Companies and the Report of
dan Laporan Aktivitas Menjaminkan Saham Perusahaan Activities Pledging Shares of Public Companies. Members
Terbuka. Anggota Direksi dan Dewan Komisaris wajib of the Board of Directors and the Board of Commissioners
menyampaikan informasi kepada Perseroan mengenai are required to report information to the Company regarding
kepemilikan dan setiap perubahan kepemilikan saham. their ownership and any changes in share ownership.
Penyampaian informasi tersebut harus dilakukan paling This information must be submitted no later than 5 (five)
lambat 5 (lima) hari kerja setelah terjadinya kepemilikan business days after the occurrence of ownership or any
atau setiap perubahan kepemilikan saham Perseroan. changes in share ownership of the Company.
Berikut ini adalah pelaporan transaksi pembelian dan/atau Below is the report on the share purchase and/or sale
penjualan saham yang dilakukan oleh Direksi Perseroan transactions conducted by the Board of Directors of the
sepanjang tahun 2025: Company throughout 2025:
Jumlah
Jumlah
Saham
Saham Tanggal
Tanggal Jenis Sebelum Jumlah Harga Tujuan
Setelah Pelaporan
Nama Transaksi Transaksi Transaksi Transaksi (Rp) Transaksi
No. Transaksi ke OJK
Name Transaction Transaction Number Transaction Price Transaction
Number of Reporting
Date Type of Shares Volume (IDR) Purpose
Shares After Date to OJK
Before
Transaction
Transaction
Presiden Direktur
President Director
1 Adi -* -* -* -* -* -* -* -*
Pramana
Direktur Keuangan & Layanan Korporat
Finance & Corporate Services Director
1 Fitri Azwar -* -* -* -* -* -* -* -*
Direktur Kepatuhan & Manajemen Risiko
Director of Compliance & Risk Management
1 Edi Yoga 23 Oktober Jual 580.600 167.200 413.400 1.130 Divestasi 24 Oktober
Prasetyo 2025 Sell Divestment 2025
23 October 24 October
2025 2025
Direktur Teknik
Technical Director
1 Fadlil -* -* -* -* -* -* -* -*
Iswahyudi
Direktur Marketing Asuransi
Insurance Marketing Director
1 Ery 20 Maret Beli 603.600 353.100 956.700 1.000 Investasi 25 Maret
Widiatmoko 2025 Buy Investment 2025
20 March 25 March
2025 2025
* Tidak melakukan transaksi selama tahun 2025.
No transactions were conducted during 2025.
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
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Tata Kelola Perusahaan
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Secara rutin, Perseroan juga menyampaikan laporan The Company also regularly submits a monthly report on the
bulanan registrasi kepemilikan saham yang mencakup share ownership registration, which includes the number of
jumlah saham yang dimiliki oleh Dewan Komisaris dan shares owned by each member of the Board of Directors
Direksi. Penyampaian laporan tersebut diatur dalam and the Board of Commissioners, as stated in PT Bursa
Surat Keputusan Direksi PT Bursa Efek Indonesia No. Efek Indonesia’s Decree of the Board of Directors No. Kep-
Kep-00066/BEI/09-2022 tanggal 30 September 2022 00066/BEI/09-2022 dated 30 September 2022, regarding
mengenai Perubahan Peraturan No. I-E tentang Kewajiban the Obligation to Submit Information.
Penyampaian Informasi.
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404 Good Corporate Governance
14
Sistem Pelaporan Dugaan Pelanggaran
Whistleblowing System
Salah satu upaya pendeteksian tindakan kecurangan atau One of the efforts to detect fraudulent activities, the
fraud, Perseroan mengimplementasikan Whistleblowing Company implements a Whistleblowing System (WBS). The
System (WBS). WBS merupakan mekanisme untuk WBS is a mechanism designed to accommodate reports of
mengakomodasi pelaporan atas dugaan pelanggaran yang alleged violations committed by internal or external parties
dilakukan oleh pihak internal atau eksternal yang berkaitan related to the Company, against both external and internal
dengan Perseroan terhadap ketentuan eksternal dan regulations, the code of conduct, and the code of ethics.
internal, code of conduct, serta kode etik.
Sebagai dasar atau pedoman pelaksanaan dalam As a basis or guideline for handling alleged violation reports
menangani pelaporan dugaan pelanggaran dari stakeholders from stakeholders and to ensure the effective operation of
serta menjamin terselenggaranya mekanisme pelaporan the reporting mechanism, the Company has established
pelanggaran yang efektif, Perseroan telah memiliki WBS Guidelines, which are in effect in accordance with
Pedoman WBS yang berlaku sesuai dengan SK Direksi No. the Board of Directors Decree No. 06/SKD/06/ERLATPI/
06/SKD/06/ERLATPI/II/2022 tanggal 21 Februari 2022. II/2022 dated 21 February 2022.
WBS merupakan salah satu wujud komitmen Perseroan
dalam mendukung penerapan Tata Kelola Perusahaan yang The WBS is the manifestation of one of the Company's
Baik (GCG), serta praktik bisnis yang berintegritas. commitments to supporting the implementation of Good
Corporate Governance (GCG) and conducting business
practices with integrity.
Setiap Insan Tugu dan pihak eksternal dapat berpartisipasi
dalam upaya pencegahan terjadinya pelanggaran dengan Every member of Tugu and external parties can participate
melaporkan setiap dugaan pelanggaran yang dilakukan in preventing violations by reporting any suspected
disertai dengan bukti-bukti pendukungnya melalui misconduct, along with supporting evidence, through the
mekanisme WBS yang disediakan oleh Perseroan. WBS mechanism provided by the Company.
Kanal-Kanal dan Cara Penyampaian Dugaan Pelanggaran melalui WBS
Channels and Methods for Reporting Alleged Violations through the WBS
Seluruh pihak, baik internal maupun eksternal Perseroan, All parties, both internal and external to the Company,
dapat menyampaikan laporan dugaan pelanggaran disertai may submit reports of alleged violations accompanied by
dengan bukti-bukti pendukung melalui kanal-kanal WBS supporting evidence through the WBS channels provided by
yang disediakan Perseroan, sebagai berikut: the Company, as follows:
Clean 1 – apabila terlapor adalah pekerja Perseroan selain Clean 1 – if the reported party is an employee of the
Dewan Komisaris dan Direksi Company other than the Board of Commissioners and the
Board of Directors
Email : clean1@tugu.com Email : clean1@tugu.com
Website : https://tugu.com/aduanlaporan?type=1&lang=id Website : https://tugu.com/aduanlaporan?type=1&lang=id
Surat : Ditujukan ke Direksi PT Asuransi Tugu Pratama Letter : Addressed to the Board of Directors of PT
Indonesia Tbk Asuransi Tugu Pratama Indonesia Tbk
(Up: Tim Penanganan Pelaporan Pelanggaran) (Attn: Violation Reporting Handling Team)
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
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Tata Kelola Perusahaan
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Clean 2 – apabila terlapor adalah Direksi, Dewan Komisaris, Clean 2 – if the reported party is a member of the Board
dan organ Pendukung Dewan Komisaris of Directors, the Board of Commissioners, or a supporting
body of the Board of Commissioners
Email : clean2@tugu.com Email : clean2@tugu.com
Website : https://tugu.com/aduanlaporan?type=2&lang=id Website : https://tugu.com/aduanlaporan?type=2&lang=id
Surat : Ditujukan ke Komisaris PT Asuransi Tugu Letter : Addressed to the Commissioner of PT Asuransi
Pratama Indonesia Tbk Tugu Pratama Indonesia Tbk
(Up: Tim Penanganan Pelaporan Pelanggaran) (Attn: Violation Reporting Handling Team)
Selain itu, laporan juga dapat disampaikan ke kanal-kanal Additionally, reports may also be submitted to the PT
WBS PT Pertamina (Persero), yaitu dengan alamat: Pertamina (Persero) WBS channels, at the following
address:
Website : https://pertaminaclean.tipoffs.info Website : https://pertaminaclean.tipoffs.info
E-mail : pertaminaclean@tipoffs.com.sg E-mail : pertaminaclean@tipoffs.com.sg
WA : +62 811-1067-9111 WhatsApp : +62 811-1067-9111
Telp. : 135 ext. 5 atau 021-23507051 Phone : 135 ext. 5 or 021-23507051
Faksimili : (021) 381 5912 Fax : (021) 381 5912
Surat : Tip-offs Anonymous Pertamina Clean Letter : Tip-offs Anonymous Pertamina Clean, P.O. Box
P.O. Box 2600 JKP 10026 2600 JKP 10026
Mekanisme Penanganan Laporan Dugaan Pelanggaran
Whistleblowing Report Handling Mechanism
1. Pelapor menyampaikan laporan disertai bukti-bukti 1. The whistleblower submits whistleblowing report
pendukung melalui kanal-kanal WBS yang tersedia; accompanied by supporting evidence through the
available WBS channels;
2. Tim Penanganan Pelaporan menerima dan menelaah 2. The Whistleblowing Report Handling Team receives and
laporan; reviews the report;
3. Apabila bukti-bukti pendukung dianggap cukup, Tim 3. If the supporting evidence is deemed sufficient, the
Penanganan Pelaporan menindaklanjuti laporan Whistleblowing Report Handling Team follows up on the
tersebut, atau meneruskan ke fungsi-fungsi yang report or forwards it to the relevant functions for further
relevan untuk ditindaklanjuti; dan action; and
4. Hasil tindak lanjut laporan kemudian disampaikan ke 4. The results of the follow-up are then communicated to
Direksi dan Komite Audit. the Board of Directors and the Audit Committee.
Laporan dugaan pelanggaran yang disampaikan melalui Whistleblowing report submitted through the Clean 2
kanal-kanal Clean 2 akan diterima dan ditentukan tindak channels will be received and the appropriate follow-up will
lanjutnya oleh Dewan Komisaris. be determined by the Board of Commissioners.
Laporan dugaan pelanggaran yang disampaikan melalui Whistleblowing report submitted through the PT Pertamina
kanal-kanal WBS PT Pertamina (Persero) akan ditelaah dan (Persero) WBS channels will be reviewed and followed up by
ditindaklanjuti oleh Fungsi WBS di PT Pertamina (Persero), the WBS Function at PT Pertamina (Persero), in coordination
dengan berkoordinasi dengan pihak Perseroan apabila with the Company if necessary.
diperlukan.
Tim Penanganan Pelaporan Pelanggaran dikoordinasikan The Whistleblowing Report Handling Team is coordinated by
oleh Internal Audit Group Head. the Internal Audit Group Head.
Ruang Lingkup Pelaporan Dugaan Pelanggaran melalui Kanal-Kanal WBS
Scope of Whistleblowing Reports through the WBS Channels
Dugaan-dugaan pelanggaran yang dapat dilaporkan melalui Alleged violations that may be reported through the
kanal-kanal WBS yang tersedia termasuk namun tidak available WBS channels include, but are not limited to:
terbatas pada:
• Korupsi; • Corruption;
• Suap; • Bribery;
• Gratifikasi; • Gratification;
• Benturan Kepentingan; • Conflict of Interest;
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
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Tata Kelola Perusahaan
406 Good Corporate Governance
• Pencurian; • Theft;
• Kecurangan; • Fraud;
• Pemerasan; • Extortion;
• Pelanggaran Hukum; • Legal Violations;
• Pelanggaran Kebijakan-Kebijakan Perusahaan; dan • Violations of Company Policies; and
• Penyalahgunaan Wewenang. • Abuse of Power.
Perlindungan bagi Pelapor
Protection for Whistleblower
Perseroan merahasiakan identitas Pelapor, sebagai The Company keeps the identity of the whistleblower
bagian dari upaya dalam memberikan perlindungan bagi confidential as part of its efforts to protect whistleblowers
Pelapor dari tindakan yang merugikan Pelapor, serta untuk from any actions that might harm them, as well as to
mendorong keberanian melaporkan pelanggaran. Selain itu, encourage the courage to report violations. In addition, the
kanal-kanal WBS yang tersedia juga telah memungkinkan available WBS channels also allow for anonymous reporting.
untuk dilakukan pelaporan secara anonim.
Sanksi/Tindak Lanjut atas Laporan Dugaan Pelanggaran
Sanctions/Follow-Ups of Whistleblowing Report
Perseroan memberikan sanksi sesuai ketentuan yang The Company imposes sanctions in accordance with
berlaku atas pelanggaran yang terbukti, sehingga dapat applicable regulations for proven violations, in order to deter
memberikan efek jera bagi pelaku pelanggaran maupun both the violators and others who may intend to commit
pihak lain yang memiliki niat melakukan pelanggaran. violations.
Realisasi Pelaporan Dugaan Pelanggaran melalui WBS Tahun 2025
Realization of Reporting of Alleged Violations through WBS in 2025
Selama tahun 2025, terdapat 2 (dua) yang diterima During 2025, the Company received and followed up on 2
dan ditindaklanjuti oleh Perusahaan melalui kanal WBS (two) reports through its WBS channels.
Perseroan.
Segenap Insan Tugu Insurance senantiasa menjadikan WBS All Tugu Insurance personnel consistently consider the WBS
sebagai salah satu fungsi kontrol dan mitigasi terhadap as one of the key functions for controlling and mitigating
risiko dan potensi pelanggaran. risks and potential violations.
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15
Kebijakan Antikorupsi
Anticorruption Policy
Seluruh insan Perseroan terus berperan aktif dalam upaya All members of the Company actively participate in
pencegahan dan pemberantasan praktik Korupsi, Kolusi, efforts to prevent and eradicate practices of Corruption,
dan Nepotisme (KKN) serta Gratifikasi. Tugu Insurance Collusion, and Nepotism (KKN) as well as Gratification.
menunjukkan komitmen penuh dalam mendukung Tugu Insurance demonstrates its full commitment to
langkah-langkah ini melalui berbagai program yang telah supporting these efforts through various programs that
direalisasikan. Komitmen nyata Perseroan diwujudkan have been implemented. The Company’s commitment is
melalui implementasi Sistem Manajemen Anti Penyuapan realized through the comprehensive implementation of
(SMAP) secara menyeluruh di seluruh lini bisnis dan fungsi the Anti-Bribery Management System (SMAP) across all
pendukung, penerapan sistem pelaporan pelanggaran business lines and supporting functions, implementation
(whistleblowing system), serta penolakan terhadap praktik of a whistleblowing system, and rejection of gratification
gratifikasi. practices.
Dalam aktivitas sehari-hari, seluruh karyawan Tugu In daily activities, all employees of Tugu Insurance are
Insurance diwajibkan untuk menerapkan nilai-nilai required to uphold the company’s values, one of which
perusahaan, salah satunya adalah AMANAH (Clean), yaitu is AMANAH (Clean), meaning to work with integrity and
bekerja dengan integritas dan menjunjung tinggi kode etik uphold the company’s code of ethics and business conduct.
perusahaan serta bisnis. Upaya preventif juga dilakukan Preventive measures are also taken through the publication
melalui publikasi pengumuman penolakan praktik gratifikasi of announcements rejecting gratification practices on the
di situs web perusahaan menjelang perayaan hari besar company’s website prior to religious holiday celebrations.
keagamaan.
Komitmen dan kebijakan Antikorupsi Tugu Insurance telah Tugu Insurance’s Anti-Corruption Commitment and Policy are
dituangkan dalam Panduan Umum Tata Kelola Perusahaan, outlined in the Company’s General Governance Guidelines,
yang mencakup: which include:
• Pedoman Sistematika Etika Usaha dan Tata Perilaku • Business Ethics and Conduct System Guidelines (Code
(Code of Conduct atau CoC); of Conduct or CoC);
• Pedoman Whistleblowing System (WBS); • Whistleblowing System (WBS) Guidelines;
• Pedoman Pencegahan Pelanggaran Konflik Kepentingan • Conflict of Interest Prevention Guidelines (CoI);
(Conflict of Interest atau CoI);
• Pedoman Gratifikasi; • Gratification Guidelines;
• Pedoman Laporan Harta Kekayaan Penyelenggara • National Officials’ Wealth Report Guidelines (LHKPN);
Negara (LHKPN);
• Pedoman Pengadaan Barang dan Jasa; dan • Procurement of Goods and Services Guidelines; and
• Pedoman Sistem Manajemen Anti Penyuapan (SMAP) – • Anti-Bribery Management System Guidelines (SMAP) –
ISO 37001:2016. ISO 37001:2016.
Berdasarkan kebijakan tersebut, Perseroan secara Based on these policies, the Company consistently
konsisten melakukan penyempurnaan dan evaluasi improves and evaluates their effectiveness each year. In
efektivitas setiap tahunnya. Dalam melaksanakan tugas carrying out their duties and responsibilities, all members
dan tanggung jawab, seluruh insan Perseroan wajib of the Company must understand and comply with every
memahami dan mematuhi setiap ketentuan terkait tindak provision related to criminal acts of corruption as outlined
pidana korupsi yang tercantum dalam Panduan Umum Tata in the General Governance Guidelines.
Kelola.
Berikut ini adalah uraian program dan prosedur yang Below is an outline of the programs and procedures
diterapkan Perseroan dalam mengatasi praktik korupsi, implemented by the Company to address practices of
balas jasa (kickbacks), penipuan (fraud), suap, dan/atau corruption, kickbacks, fraud, bribery, and/or gratification:
gratifikasi:
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
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408 Good Corporate Governance
15.A
Pedoman Pencegahan Pelanggaran Konflik Kepentingan
Guidelines for Preventing Violations of Conflict of Interest
Dalam menjalankan aktivitas bisnisnya, Tugu Insurance In its business activities, Tugu Insurance interacts with
berinteraksi dengan berbagai pemangku kepentingan, various stakeholders, both internal and external. In these
baik internal maupun eksternal. Dalam interaksi bisnis business interactions, conflicts of interest often arise
tersebut, konflik kepentingan kerap kali muncul dan tidak and are inevitable in day-to-day operations. Therefore,
dapat dihindari dalam operasional sehari-hari. Oleh karena to maintain the integrity of the Company’s business
itu, untuk menjaga integritas hubungan bisnis Perusahaan, relationships, clear regulations regarding conflicts of
diperlukan pengaturan yang jelas terkait konflik kepentingan interest and their reporting mechanisms are required within
serta mekanisme pelaporannya di lingkungan PT Asuransi PT Asuransi Tugu Pratama Indonesia Tbk.
Tugu Pratama Indonesia Tbk.
Pedoman Pencegahan Pelanggaran Konflik Kepentingan
Conflict of Interest Guidelines
Perseroan telah menerbitkan Pedoman Pencegahan The Company has issued the Conflict of Interest Prevention
Pelanggaran Konflik Kepentingan No. A-001/ Guidelines No. A-001/TCE0030000/2024 Revision 0 on 23
TCE0030000/2024 Revisi 0 pada 23 September 2024. September 2024. These guidelines provide direction and
Pedoman ini memberikan arah dan acuan bagi seluruh reference for all members of Tugu regarding the prevention
Insan Tugu yang berkenaan dengan pencegahan Konflik of conflicts of interest within the Company, in accordance
Kepentingan di Perusahaan, agar sesuai dengan GCG, with GCG, to promote high business ethics and prevent
sehingga dapat mendorong terlaksananya etika bisnis fraud and other behavioral deviations.
yang tinggi dan mencegah kecurangan serta penyimpangan
perilaku lainnya.
Bentuk-bentuk Konflik Kepentingan: Forms of Conflict of Interest:
Terdapat berbagai bentuk konflik kepentingan yang dapat There are various forms of conflict of interest that may
terjadi di lingkungan kerja Insan Tugu, antara lain: occur in the workplace at Tugu, including:
1. Situasi yang menyebabkan seseorang menerima 1. Situations where an individual receives and/or gives
dan/atau memberi gratifikasi yang bertentangan gratification that contradicts the Company’s internal
dengan ketentuan Internal Perusahaan dan peraturan regulations and laws, leading to decisions or actions
perundang-undangan yang menyebabkan adanya that benefit the giver of the gratification;
suatu keputusan/tindakan yang menguntungkan pihak
pemberi gratifikasi;
2. Situasi yang menyebabkan penggunaan kewenangan 2. Situations where authority is used for personal, group,
jabatan untuk kepentingan pribadi/golongan/pihak lain; or third-party interests;
3. Rangkap Jabatan saat pengambilan keputusan atau 3. Dual roles when decision-making or actions taken
tindakan yang diambil dapat menyebabkan Insan Tugu may prevent an individual from performing their duties
tidak dapat menjalankan tugas jabatannya secara professionally, independently, and accountably, and/or
profesional, independen, dan akuntabel serta/atau result in personal or third-party benefits that harm the
mengakibatkan adanya keuntungan pribadi/pihak lain Company;
yang merugikan Perusahaan;
4. Situasi yang menyebabkan proses pengawasan tidak 4. Situations where the supervision process does not
mengikuti prosedur karena adanya pengaruh dari pihak follow procedures due to influence from the party being
yang diawasi; supervised;
5. Situasi dan kondisi yang menyebabkan pihak yang 5. Situations and conditions where the evaluator/auditor is
melakukan penilaian/audit adalah pihak yang sama the same party being evaluated/audited;
dengan pihak yang sedang dinilai/diaudit;
6. Situasi yang memanfaatkan jabatan di Perusahaan 6. Situations where a position in the Company is used
untuk kepentingan pekerjaan lain di luar Perusahaan for outside employment interests, which harms the
yang merugikan Perusahaan; dan Company; and
PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
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Tata Kelola Perusahaan
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7. Situasi dimana terdapat penyalahgunaan jabatan oleh 7. Situations involving the abuse of power by members
Insan Tugu yang memiliki hubungan kekeluargaan/ of Tugu with familial relationships or third parties with
pihak lain yang memiliki kepentingan atas keputusan interests in the decisions and/or actions taken, linked
dan/atau tindakan Insan Tugu sehubungan dengan to the abuse of power in the Company.
penyalahgunaan jabatannya di Perusahaan.
Sumber Penyebab Konflik Kepentingan Sources of Conflict of Interest
Beberapa faktor yang dapat memicu terjadinya konflik Several factors that can trigger conflicts of interest include:
kepentingan antara lain:
1. Kekuasaan dan kewenangan Insan Tugu; 1. The power and authority of members of Tugu;
2. Kepentingan Pribadi (vested interest), yaitu keinginan/ 2. Personal interests (vested interests), including personal
kebutuhan Insan Tugu mengenai sesuatu hal yang needs/wants of members of Tugu, their family interests,
bersifat pribadi, kepentingan keluarga Insan Tugu, atau or third-party interests;
pihak lain;
3. Rangkap Jabatan tanpa izin atau penugasan dari 3. Holding multiple positions without permission or
Perusahaan; assignment from the Company;
4. Hubungan yang dimiliki oleh Insan Tugu dengan pihak 4. Relationships held by members of Tugu with others that
lain yang menimbulkan Benturan Kepentingan; dan create a conflict of interest; and
5. Penerimaan atau pemberian gratifikasi yang dilarang 5. Acceptance or giving of prohibited gratification in
sesuai ketentuan internal Perusahaan dan peraturan accordance with the Company’s internal regulations and
perundang-undangan. laws.
Deklarasi & Mekanisme Pelaporan Declaration & Reporting Mechanism
Deklarasi dan mekanisme pelaporan Konflik Kepentingan The declaration and reporting mechanism for conflicts of
dilakukan dengan cara sebagai berikut: interest are as follows:
1. Deklarasi Konflik Kepentingan dilakukan melalui 1. Declaration of conflict of interest is done via the
Compliance Online System (“COS”) atau dapat Compliance Online System (“COS”) or by emailing
menyampaikan email melalui Compliance_Team@ Compliance_Team@tugu.com. Members of Tugu who
tugu.com. Insan Tugu yang memiliki kondisi Konflik have a conflict of interest situation must declare it; and
Kepentingan wajib melakukan deklarasi; dan
2. Insan Tugu atau pihak ketiga yang mengetahui 2. Any member of Tugu or third party who becomes aware
adanya pelanggaran terhadap pedoman Pencegahan of violations of the Conflict of Interest Prevention
Pelanggaran Konflik Kepentingan diwajibkan untuk Guidelines is required to report it immediately, along
segera melaporkannya beserta bukti pendukung with supporting evidence, in accordance with the
sesuai dengan ketentuan yang berlaku di Perusahaan. applicable Company regulations. Reports must be
Pelaporan harus dilakukan mengacu pada Pedoman made according to the Whistleblowing System (WBS)
Whistleblowing System (WBS). Perusahaan menjamin Guidelines. The Company ensures confidentiality and
kerahasiaan serta perlindungan bagi pelapor, baik protection for the whistleblower, whether from internal
dari kalangan Insan Tugu maupun pihak ketiga, sesuai members or third parties, in accordance with the WBS
dengan Pedoman WBS. Guidelines.
Sanksi Sanctions
Pelanggaran terhadap Pedoman Pencegahan Pelanggaran Violations of these Conflict of Interest Prevention Guidelines
Konflik Kepentingan ini akan dikenakan sanksi sesuai will be subject to sanctions in accordance with the
dengan ketentuan yang berlaku di Perusahaan. Company’s policies.
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15.B
Pedoman Gratifikasi
Gratification Guidelines
Gratifikasi adalah pemberian, penerimaan, dan/atau Gratuities refer to gifts and/or receipts in a broad context,
permintaan dalam arti luas, yang mencakup hadiah/ including gifts/souvenirs and entertainment provided to
cendera mata dan hiburan (entertainment) kepada Insan Tugu Personnel, whether domestically or internationally,
Tugu, baik yang diterima di dalam maupun di luar negeri, through electronic means or otherwise. Gratuities often
serta dilakukan melalui sarana elektronik maupun tanpa pose challenges and are a key concern for the Company
menggunakan sarana elektronik. Gratifikasi sering kali due to their potential to lead to bribery and/or corruption.
menjadi pelanggaran yang sulit dihindari dan menjadi
perhatian utama Perseroan, karena sifatnya yang dapat
mengarah pada tindak pidana suap dan/atau korupsi.
Hadiah/cendera mata merujuk pada segala bentuk Gifts/Souvenirs are any form of gifts and/or receipts in a
pemberian dan/atau penerimaan dalam arti luas yang broad sense, offered to Tugu Personnel.
ditujukan kepada Insan Tugu.
Hiburan (entertainment) mencakup segala hal yang Entertainment encompasses various elements such
berbentuk kata-kata, tempat, benda, atau perilaku as words, venues, objects, or actions that, based on
yang, secara logis dan wajar, bersifat menghibur dan reasonable logic, are deemed entertaining and enjoyable.
menyenangkan hati. Hiburan ini dinikmati bersama Pemberi, These are shared experiences with the Giver and include,
termasuk namun tidak terbatas pada musik, film, opera, but are not limited to, music, films, opera, drama, games,
drama, permainan, olahraga, dan wisata. sports, and tourism.
Pedoman Gratifikasi
Gratification Guideline
Pedoman Gratifikasi dianggap penting untuk mencegah The Gratification Guidelines are considered essential
terjadinya pelanggaran dan mengurangi peluang tindak to prevent violations and reduce the risk of bribery. As
pidana suap. Sebagai langkah preventif, Perseroan telah a preventive measure, the Company first issued the
menerbitkan Pedoman Gratifikasi yang pertama kali Gratification Guidelines on 1 July 2014, through Board of
ditetapkan pada 1 Juli 2014 melalui Surat Keputusan Directors Decree (SKD) No. 018/SKD/TPI/VII/2014. The
Direksi (SKD) No. 018/SKD/TPI/VII/2014. Pedoman ini guidelines were later updated through the 1st Revision,
kemudian diperbarui melalui Revisi Ke-1 dengan Pedoman documented as Guideline No. A-008/9100/2017 on 5
No. A-008/9100/2017 pada 5 Desember 2017, dan December 2017, and enforced through SKD No. 011/
diberlakukan dengan SKD No. 011/SKD/CSG/TPI/II/2018 SKD/CSG/TPI/II/2018 on 7 February 2018. Further, the
pada 7 Februari 2018. Kemudian pedoman ini direvitalisasi guidelines were revitalized under SKD No. 65/SKD/06/ERL-
melalui SKD No. 65/SKD/06/ERL-ATPI/VIII/2021 pada 31 ATPI/VIII/2021 on 31 August 2021, with the issuance of
Agustus 2021 dengan Pedoman Pengendalian Gratifikasi the Gratification Control Guidelines No. A-001/6500/2021
No. A-001/6500/2021 Revisi Ke-2 tertanggal 28 Juli (2nd Revision) dated 28 July 2021. The most recent
2021. Terakhir Pedoman ini direvitalisasi dengan Pedoman revitalization was carried out with the Gratification Control
Pengendalian Gratifikasi No. A-006/6440/2024 Revisi Ke-3 Guidelines No. A-006/6440/2024 (3rd Revision) dated 3
tertanggal 3 Juli 2024. July 2024.
Ruang lingkup Pedoman Gratifikasi mencakup mengenai The scope of the Gratification Guidelines covers aspects
hal-hal yang terkait dengan kebijakan Gratifikasi, antara related to gratification policies, including the giving,
lain dalam hal pemberian, penerimaan, dan penolakan receiving, and rejection of different classifications of
klasifikasi Gratifikasi dan sanksi serta mengatur batasan gratification, applicable sanctions, as well as limits on
penerimaan dan pemberian, termasuk pemberian atas acceptance and giving, including requests made by third
permintaan pihak ketiga. Pedoman ini juga mengatur parties. These guidelines also regulate prudence principles
prinsip kehati-hatian terkait potensi benturan kepentingan concerning potential conflicts of interest and gratification
dan permintaan Gratifikasi serta mekanisme pelaporan di requests, along with reporting mechanisms within the
lingkungan Perseroan. Sebagai acuan, Pedoman Gratifikasi Company. As a reference, the Gratification Guidelines apply
berlaku bagi seluruh Insan Tugu, Anak Perusahaan, dan to all Tugu personnel, subsidiaries, and affiliates.
Afiliasi.
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Fungsi Compliance bertanggung jawab atas sosialisasi dan The Compliance Function is responsible for the socialization
implementasi pedoman ini. Tujuan penerapan Pedoman and implementation of these guidelines.
Gratifikasi di antaranya: Objectives of Implementing the Gratification Guidelines
include:
1. Memberikan pemahaman dan kepatuhan seluruh Insan 1. Ensure understanding and compliance of all Tugu
Tugu terhadap ketentuan gratifikasi; personnel with gratification regulations;
2. Memberikan arahan dan acuan bagi Insan Tugu 2. Provide guidance and reference for Tugu personnel
mengenai pentingnya kepatuhan melaporkan Gratifikasi on the importance of reporting gratification to protect
untuk perlindungan dirinya sendiri maupun keluarganya themselves and their families from potential bribery
dari peluang dikenakannya tuduhan tindak pidana suap; accusations;
3. Sebagai pedoman bagi Insan Tugu untuk memahami, 3. Serve as a guideline for Tugu personnel to understand,
mencegah dan menanggulangi Gratifikasi di prevent, and mitigate gratification within the company;
Perusahaan;
4. Sebagai pedoman bagi Insan Tugu dalam mengambil 4. Act as a reference for Tugu personnel in taking a firm
sikap yang tegas terhadap gratifikasi di perusahaan stance against gratification within the company to
untuk mewujudkan pengelolaan perusahaan yang baik; achieve good corporate governance;
5. Mewujudkan pengelolaan Perusahaan yang bebas dari 5. Establish a corporate environment free from all forms of
segala bentuk Korupsi, Kolusi dan Nepotisme (KKN); Corruption, Collusion, and Nepotism (KKN); and
dan
6. Membentuk lingkungan organisasi yang sadar dan 6. Create an organizational environment that is aware and
terkendali dalam penanganan praktik Gratifikasi controlled in handling gratification practices, ensuring
sehingga prinsip keterbukaan dan akuntabilitas dalam that transparency and accountability principles are well-
menjalankan kegiatan operasional dan bisnis Perseroan implemented in the Company's operations and business
dapat diimplementasikan dengan baik. activities.
Pedoman ini secara berkala disempurnakan dan dievaluasi This guideline is periodically refined and its implementation
penerapannya sesuai perkembangan model bisnis evaluated in accordance with the development of the
Perseroan. Pedoman ini berlaku di Internal Tugu Insurance Company’s business model. It is applicable internally
dan dapat dijadikan acuan bagi anak Perusahaan dan within Tugu Insurance and may serve as a reference for
Afiliasi. subsidiaries and affiliates.
Larangan dalam Pedoman Gratifikasi
Prohibition in Gratuities Guideline
Penerimaan Gratifikasi oleh Insan Tugu Receiving Gratuities by Tugu Personnel
Seluruh Insan Tugu dan/atau anggota keluarga intinya All Tugu Personnel and/or their immediate family members
dilarang menerima hadiah/cendera mata dan/atau are prohibited from receiving gifts/souvenirs and/or
hiburan (Entertainment), baik secara langsung maupun entertainment, either directly or indirectly, either on their
tidak langsung, baik atas inisiatif sendiri maupun orang own or at the initiative of others, from any party that has
lain, dari setiap pihak yang memiliki hubungan bisnis atau a business relationship with or is a competitor of the
pesaing Perseroan yang bertujuan untuk mendapatkan Company, with the aim of obtaining information or anything
informasi atau sesuatu hal yang tidak dibenarkan oleh that is not justified by applicable laws and regulations, or to
ketentuan peraturan perundang-undangan yang berlaku, influence the party involved to do and/or not do something
atau mempengaruhi pihak dimaksud agar melakukan dan/ related to their authority/position. The following forms of
atau tidak melakukan sesuatu yang berkaitan dengan Gratuities are prohibited and must be reported:
wewenang/jabatannya. Bentuk-bentuk penerimaan
Gratifikasi yang dilarang dan wajib dilaporkan antara lain:
1. Bertentangan dan melebihi batasan ketentuan 1. Contrary to and exceeding the permitted Gratification
Gratifikasi yang diperbolehkan dan tidak wajib limits that are not required to be reported; and
dilaporkan; dan
2. Gratifikasi yang dianggap suap, yaitu merupakan 2. Gratification considered as bribery, which refers to
Gratifikasi yang diberikan oleh pihak yang memiliki Gratification given by parties with a conflict of interest
benturan kepentingan dan dilarang oleh aturan yang and is prohibited under applicable regulations.
berlaku.
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Contoh Gratifikasi yang dianggap suap antara lain: Examples of Gratuities that are considered bribes include:
a. Pemberian hadiah/cendera mata dan/atau hiburan a. Gifts/souvenirs and/or entertainment as a token of
(Entertainment) sebagai tanda terima kasih yang appreciation received by Tugu Personnel from third
diterima Insan Tugu dari pihak ketiga terkait dengan parties related to the process of procurement of goods
proses pengadaan barang dan jasa dan/atau and services and/or in connection with the selection or
sehubungan dengan telah terpilihnya atau selesainya completion of a job and/or other activities in the context
suatu pekerjaan dan/atau kegiatan lainnya dalam of performing the duties and positions of the Tugu
rangka pelaksanaan tugas dan jabatan Insan Tugu yang Personnel concerned;
bersangkutan;
b. Pemberian hadiah/cendera mata dan/atau hiburan b. Gifts/souvenirs and/or entertainment received by Tugu
(Entertainment) yang diterima Insan Tugu atas kerja Personnel for cooperation/cooperation agreements from
sama/perjanjian kerja sama dari pihak ketiga; third parties;
c. Pemberian hadiah/cendera mata dan/atau hiburan c. Gifts/souvenirs and/or entertainment as a token of
(Entertainment) sebagai tanda terima kasih yang appreciation received by Tugu Personnel from third
diterima Insan Tugu dari pihak ketiga terkait dengan parties related to the work feasibility check process
proses pemeriksaan kelayakan pekerjaan dan/atau and/or approval/monitoring/supervising of a job
proses persetujuan/pemantauan/pengawasan atas process;
suatu pekerjaan;
d. Pemberian hadiah/cendera mata dan/atau hiburan d. Gifts/souvenirs and/or entertainment received by Tugu
(Entertainment) yang diterima Insan Tugu dari pihak Personnel from third parties in connection with the
ketiga sehubungan dengan kenaikan pangkat dan/atau promotion and/or new positions of Tugu Personnel;
jabatan baru Insan Tugu;
e. Pemberian dalam bentuk pinjaman bank atau lembaga e. Gifts in the form of bank loans or other financial
keuangan lainnya yang diterima karena jabatan dan/ institutions received due to the position and/
atau kewenangan Insan Tugu dan tidak berlaku umum; or authority of Tugu Personnel and not generally
applicable;
f. Kesempatan atau keuntungan, termasuk jumlah/ f. Opportunities or benefits, including the amount/
persentase bunga khusus atau diskon komersial yang percentage of special interest or commercial discounts
diterima karena jabatan dan/atau kewenangan Insan received due to the position and/or authority of Tugu
Tugu dan tidak berlaku umum; Personnel and not generally applicable;
g. Pemberian hadiah/cendera mata dan/atau hiburan g. Gifts/souvenirs and/or entertainment from fellow Tugu
(Entertainment) dari sesama Insan Tugu, dalam Personnel, in performing their tasks including but not
pelaksanaan tugas, termasuk namun tidak terbatas limited to inspection, audit, valuation, appraisal, and
pada kegiatan pemeriksaan, audit, penilaian, appraisal, assessment activities;
dan assessment;
h. Pemberian dalam bentuk fasilitas transportasi, h. Gifts in the form of transportation facilities,
akomodasi, uang, dan/atau setara uang sehubungan accommodation, money and/or money equivalents
dengan pelaksanaan tugas dan kewajiban Insan Tugu in connection with the implementation of the duties
yang bersangkutan dari perusahaan pihak ketiga, yang and obligations of the Tugu Personnel concerned from
dilakukan melalui undangan dari pihak ketiga tersebut; third-party companies, which are carried out through
invitations from these third parties;
i. Pemberian hadiah/cendera mata dan/atau hiburan i. Gifts/souvenirs and/or entertainment in connection
(Entertainment) yang dilakukan terkait dengan with the implementation of duties and obligations
pelaksanaan tugas dan kewajiban Insan Tugu di of Tugu Personnel in third-party companies that are
perusahaan pihak ketiga yang tidak relevan/tidak irrelevant/unrelated to the purpose of the assignment;
berhubungan dengan maksud penugasannya; dan and
j. Potongan harga khusus (diskon) pada saat Insan Tugu j. Special discounts when Tugu Personnel buy goods from
membeli barang dari pihak ketiga. third parties.
Pemberian Gratifikasi Giving Gratuities
Seluruh Insan Tugu dan/atau anggota keluarga inti All Tugu personnel and/or their immediate family members
dilarang memberi Gratifikasi kepada pihak ketiga, baik are prohibited from giving Gratification to third parties,
secara langsung maupun tidak langsung. Pemberian either directly or indirectly. Gratification given by Tugu
oleh Insan Tugu yang diperbolehkan adalah pemberian personnel is only allowed if it does not violate the permitted
yang tidak melanggar batasan ketentuan Gratifikasi yang Gratification limits and meets the criteria for non-reportable
diperbolehkan dan memenuhi kriteria tidak wajib dilaporkan. Gratification.
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Pengecualian dalam Penerimaan dan Pemberian Gratifikasi Exception in Receiving and Giving Gratuities
Terdapat beberapa bentuk penerimaan dan pemberian There are several forms of receiving and giving Gratuities
Gratifikasi yang tidak terkait dengan jabatan dan tidak that are not related to the position and do not contradict
berlawanan dengan kewajiban atau tugas Insan Tugu, the obligations or duties of Tugu Personnel. Therefore,
sehingga Gratifikasi tersebut tidak wajib dilaporkan. Bentuk- these Gratuities are not required to be reported. The
bentuk Gratifikasi yang diperbolehkan dan tidak wajib forms of Gratuities that are allowed and not required to be
dilaporkan sebagai berikut: reported are as follows:
a. Pemberian dalam keluarga, yaitu dari kakek/nenek, a. Gifts within the family such as grandparents, parents,
bapak/ibu/mertua, suami/istri, anak/menantu, anak parents-in-law, spouses, children, children-in-law,
angkat/wali yang sah, cucu, besan, paman/bibi, kakak/ adopted children, legal guardians, grandchildren, in-laws,
adik/ipar, sepupu, dan keponakan, sepanjang tidak uncles, aunts, brothers, sisters, nieces, cousins, and
terdapat konflik kepentingan; nephews, as long as there is no conflict of interest;
b. Keuntungan atau bunga dari penempatan dana, b. Profit or interest from the placement of funds,
investasi, atau kepemilikan saham pribadi yang berlaku investment, or personal share ownership that is
umum; generally applicable;
c. Manfaat dari koperasi, organisasi kepegawaian, atau c. Benefits from cooperatives, employment organizations,
organisasi yang sejenis berdasarkan keanggotaan yang or similar organizations based on generally applicable
berlaku umum; membership;
d. Perangkat atau perlengkapan yang diberikan kepada d. Equipment or supplies provided to participants in official
peserta dalam kegiatan kedinasan seperti seminar, activities such as seminars, workshops, conferences,
workshop, konferensi, pelatihan, atau kegiatan sejenis, training, or similar activities that are generally
yang berlaku umum; applicable;
e. Hadiah tidak dalam bentuk uang atau alat tukar e. Non-monetary gifts that are intended as promotional
lainnya yang dimaksudkan sebagai alat promosi or socialization tools with logos or messages, as long
atau sosialisasi yang menggunakan logo atau as they do not involve a conflict of interest and are
pesan sosialisasi, sepanjang tidak memiliki konflik generally applicable;
kepentingan dan berlaku umum;
f. Hadiah, apresiasi, atau penghargaan dari kejuaraan, f. Prizes, appreciation, or awards from championships,
perlombaan, atau kompetisi yang diikuti dengan biaya races, or competitions entered at one's own expense
sendiri dan tidak terkait dengan kedinasan; and unrelated to official duties;
g. Penghargaan, baik berupa uang atau barang, yang g. Awards (money or goods) related to improving work
ada kaitannya dengan peningkatan prestasi kerja yang performance given by the government in accordance
diberikan oleh pemerintah sesuai dengan peraturan with applicable laws and regulations;
perundang-undangan yang berlaku;
h. Hadiah langsung/undian, diskon/rabat, voucher, point h. Direct gifts/draws, discounts/rebates, vouchers, point
rewards, atau suvenir yang berlaku umum dan tidak rewards, or souvenirs that are generally applicable and
terkait kedinasan; not related to official duties;
i. Kompensasi atau honor atas profesi di luar kegiatan i. Compensation or honorarium for professions beyond
kedinasan yang tidak terkait dengan tugas dan official activities that are not related to duties, as long
kewajiban, sepanjang tidak terdapat konflik kepentingan as there is no conflict of interest and no violation of
dan tidak melanggar peraturan/kode etik karyawan/ applicable regulations or codes of ethics;
pejabat yang bersangkutan;
j. Kompensasi yang diterima terkait kegiatan kedinasan j. Compensation related to official activities, such as
seperti honorarium, transportasi, akomodasi, dan honorarium, transportation, accommodation, and
pembiayaan yang telah ditetapkan dalam standar biaya financing determined by the applicable cost standards
yang berlaku di instansi penerima Gratifikasi sepanjang in the recipient agency, as long as there is no double
tidak terdapat pembiayaan ganda, tidak terdapat konflik financing, no conflict of interest, and no violation of
kepentingan, dan tidak melanggar ketentuan yang applicable provisions;
berlaku di instansi penerima;
k. Karangan bunga sebagai ucapan yang diberikan dalam k. Bouquets of flowers given as greetings in events like
acara seperti pertunangan, pernikahan, kelahiran, engagement, marriage, birth, death, aqiqah, baptism,
kematian, akikah, baptis, khitanan, potong gigi, atau circumcision, tooth cutting, or other traditional/religious
upacara adat/agama lainnya, pisah sambut, pensiun, ceremonies, farewells, retirement, or promotion;
promosi jabatan;
l. Pemberian terkait dengan pertunangan, pernikahan, l. Gifts related to engagement, marriage, birth, aqiqah,
kelahiran, akikah, baptis, khitanan, potong gigi, atau baptism, circumcision, tooth cutting, or other
upacara adat/agama lainnya dengan batasan nilai ceremonies with a value limit of IDR1,000,000.00 (one
sebesar Rp1.000.000,00 (satu juta rupiah) setiap million rupiah) per giver;
pemberi;
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m. Pemberian terkait dengan musibah atau bencana yang m. Gifts related to calamities or disasters experienced by
dialami oleh diri penerima Gratifikasi, suami, istri, the recipient, their spouse, child, father, mother, father-
anak, bapak, ibu, mertua, dan/atau menantu penerima in-law, or son-in-law, as long as there is no conflict of
Gratifikasi sepanjang tidak terdapat konflik kepentingan, interest and the gift is fair and reasonable;
dan memenuhi kewajaran atau kepatutan;
n. Pemberian sesama rekan kerja dalam rangka pisah n. Gifts from coworkers for welcome or farewell events,
sambut, pensiun, mutasi jabatan, atau ulang tahun yang retirements, job transfers, or birthdays that are not in
tidak dalam bentuk uang atau alat tukar lainnya paling the form of money or other exchangeable items, with
banyak senilai Rp300.000,00 (tiga ratus ribu rupiah) a maximum value of IDR300,000.00 (three hundred
setiap pemberian per orang, dengan total pemberian thousand rupiah) per gift per person. Total gifts from
tidak melebihi Rp1.000.000,00 (satu juta rupiah) dalam the same giver should not exceed IDR1,000,000.00
1 (satu) tahun dari pemberi yang sama, sepanjang tidak (one million rupiah) in one year, as long as there is no
terdapat konflik kepentingan; conflict of interest;
o. Pemberian sesama rekan kerja yang tidak dalam bentuk o. Gifts from coworkers that are not in the form of money
uang atau alat tukar lainnya, dan tidak terkait kedinasan or other exchangeable items and not related to official
paling banyak senilai Rp200.000,00 (dua ratus ribu duties, with a maximum value of IDR200,000.00
rupiah) setiap pemberian per orang, dengan total (two hundred thousand rupiah) per gift per person.
pemberian tidak melebihi Rp1.000.000,00 (satu juta Total gifts from the same giver should not exceed
rupiah) dalam 1 (satu) tahun dari pemberi yang sama; IDR1,000,000.00 (one million rupiah) in one year;
p. Pemberian berupa hidangan atau sajian yang berlaku p. Gifts in the form of feast or dishes that are generally
umum; dan accepted; and
q. Pemberian cendera mata/plakat kepada instansi dalam q. Gifts of souvenirs/plaques to agencies in the context of
rangka hubungan kedinasan dan kenegaraan, baik official or state relations, both domestically and abroad,
di dalam negeri maupun luar negeri sepanjang tidak as long as they are not given to individual civil servants
diberikan untuk individu pegawai negeri. or state administrators.
Penerimaan Gratifikasi yang telah diputuskan milik Received Gratuities that have been decided to belong to the
Perseroan memiliki alternatif pemanfaatan yaitu: Company have alternative utilizations, namely:
1. Dikembalikan kepada Pemberi Gratifikasi; 1. Returned to the Giver of Gratification;
2. Disumbangkan kepada Yayasan Sosial atau Lembaga 2. Donated to a Social Foundation or other Social
Sosial lainnya; Institution;
3. Dimanfaatkan oleh Perusahaan untuk kegiatan 3. Utilized by the Company for operational activities, for
operasional, untuk perpustakaan atau untuk barang libraries, or for display items related to Gratification
display hasil pelaporan Gratifikasi; reporting products;
4. Diserahkan kepada Insan Tugu/Unit Kerja untuk 4. Handed over to Tugu Personnel/Work Units to be used
dimanfaatkan sebagai penunjang kinerja; dan as performance support; and
5. Lainnya yang ditentukan oleh Direksi. 5. Other uses as determined by the Board of Directors.
Pedoman Gratifikasi ini berlaku mengikat bagi seluruh The Gratification Guideline is binding for all Tugu Personnel
Insan Tugu dengan kewajiban pelaporan mengikat kepada with mandatory reporting obligations to the Person Obliged
Wajib Lapor Gratifikasi. Pelanggaran terhadap Pedoman to Report Gratification. Violations of the Gratification
Gratifikasi akan dikenakan sanksi yang berlaku di Perseroan Guideline will be subject to sanctions applicable in the
dan berpotensi dikenakan tindak pidana sesuai dengan Company and may lead to criminal charges in accordance
peraturan perundang-undangan yang berlaku. with applicable laws and regulations.
Pemberian Gratifikasi atas Permintaan Pihak Ketiga Giving Gratification at the Request of a Third Party
Seluruh Insan Tugu dan/atau anggota keluarga inti dilarang All Tugu Personnel and/or immediate family members are
memberi Gratifikasi kepada Pihak Ketiga, baik secara prohibited from giving Gratification to Third Parties, either
langsung maupun tidak langsung, yang dilakukan karena directly or indirectly, if requested by the parties concerned.
adanya permintaan dari Pihak Ketiga tersebut.
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Batasan atas Pemberian Gratifikasi yang Berdasarkan Limitations on the Gifting of Gratuities Based on Third Party
Permintaan Pihak Ketiga Requests
1. Insan Tugu apabila diminta untuk memberikan hadiah/ 1. If Tugu Personnel are asked to give gifts/souvenirs
cendera mata dan hiburan (entertainment) hendaknya and entertainment, they should politely refuse by
menolak secara sopan dan santun dengan memberikan providing an explanation of the Gratuities policy and
penjelasan mengenai kebijakan dan aturan terkait regulations applied in the Company to the recipient.
Gratifikasi yang berlaku di Perseroan kepada Penerima This explanation can be conveyed with the assistance of
tersebut. Pemberian penjelasan ini dapat disampaikan UPG Tugu Insurance, which also serves as a means of
dengan bantuan dari UPG Tugu Insurance sekaligus juga socializing the Gratuities policy;
merupakan salah satu bentuk sosialisasi atas kebijakan
Gratifikasi tersebut;
2. Apabila permintaan dimaksud mengarah kepada 2. If the request involves extortion and/or coercion that
pemerasan dan/atau pemaksaan yang dapat could affect the Company's operational and business
mempengaruhi kelancaran proses operasional dan processes, particularly the Person Obliged to Report
bisnis Perseroan, khususnya Wajib Lapor Gratifikasi Gratuities must immediately report it to their Direct
yang bersangkutan wajib segera melaporkannya kepada Supervisor. The report can be submitted through the
Atasan Langsung lalu dapat mengisi melalui aplikasi application in the Compliance Online System and/or via
dalam Compliance Online System dan/atau melalui email to UPG Tugu Insurance; and
sarana elektronik (e-mail) kepada UPG Tugu Insurance;
dan
3. Atasan Langsung Insan Tugu yang bersangkutan agar 3. The Direct Supervisor of the Tugu Personnel involved
segera mengoordinasikan permasalahan tersebut should immediately coordinate the issue with top
dengan pimpinan tertinggi untuk mendapatkan management to make a decision on the action to be
keputusan mengenai tindakan yang akan diambil taken in response to the request. If there is any doubt
untuk menindaklanjuti permintaan tersebut. Apabila in decision-making, top management should escalate
menghadapi keraguan dalam pengambilan keputusan, the issue to higher management, with copies sent to
maka pimpinan tertinggi melaporkan hal tersebut the Compliance function.
kepada pimpinan yang lebih tinggi diatasnya dengan
tembusan kepada fungsi Compliance.
Pada tahun 2025, terdapat 6 (enam) Laporan Gratifikasi In 2025, there were 6 (six) gratuity reports submitted
yang dilaporkan kepada Unit Pengendalian Gratifikasi (UPG) to the Gratuity Control Unit (UPG) of Tugu Insurance,
Tugu Insurance, yang terdiri dari Gratifikasi berbentuk consisting of gratuities in the form of food and cash. All
Makanan dan Uang Tunai. Seluruh Gratifikasi tersebut of these gratuities have been submitted to the Corruption
telah disampaikan kepada KPK melalui aplikasi GOL KPK. Eradication Commission (KPK) through the KPK GOL
Keseluruh Gratifikasi tersebut telah diproses sesuai hasil application. All of these gratuities have been processed
penetapan manfaat barang Gratifikasi yang tetapkan oleh in accordance with the determination of the benefits of
KPK. gratuities set by the KPK.
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15.C
Kebijakan Pengadaan Barang dan Jasa
Goods and Services Procurement Policy
Tugu Insurance melaksanakan proses pengadaan barang Tugu Insurance has conducted the procurement process
dan jasa bagi penyedia barang dan jasa yang memenuhi for goods and services that meet the required standards.
persyaratan. Proses pengadaan dilakukan melalui This process is carried out through fair competition among
persaingan yang sehat dan wajar di antara penyedia barang suppliers and meets certain conditions based on clear and
dan jasa serta memenuhi syarat tertentu berdasarkan transparent terms and procedures. The implementation
ketentuan dan prosedur yang jelas dan transparan. of the procurement management process is based on 9
Penerapan manajemen proses pengadaan berdasarkan (nine) main principles, including: Effectiveness, Economy,
9 (sembilan) prinsip utama, meliputi: Efektif, Ekonomis, Transparency, Accountability, Efficiency, Competitiveness,
Transparan, Bertanggung Jawab, Efisien, Kompetitif, Adil, Fairness, Prudence, and Independence.
Kehati-hatian, dan Kemandirian.
Pengadaan Produk dan Jasa Goods and Services Procurement
Dalam rangka menciptakan iklim persaingan yang sehat, To foster a healthy, orderly, and controlled competitive
tertib, dan terkendali, Tugu Insurance juga telah memiliki environment, Tugu Insurance also has a Procurement
Pengadaan Barang dan Jasa yang sesuai dengan kebijakan Guideline for Goods and Services, which contains
umum terkait proses pengadaan barang dan jasa. Adapun general policies related to the procurement process.
proses pengadaan barang dan jasa di masing-masing The procurement process for each unit is carried out by
unit dilakukan oleh Fungsi Pengadaan atau tim tender the Procurement Function or the tender committee in an
secara efektif, efisien, dan ekonomis. Kebijakan tersebut effective, efficient, and economical manner. This policy also
juga bertujuan untuk mempercepat proses pengambilan aims to expedite decision-making processes and enhance
keputusan dan meningkatkan profesionalisme, kemandirian, the professionalism, independence, and responsibility
serta tanggung jawab para perencana, pelaksana, dan of the planners, implementers, and supervisors of the
pengawas pengadaan barang dan jasa. procurement of goods and services.
Etika Pengadaan Barang dan Jasa Ethics of Goods and Services Procurement
Segenap elemen yang terlibat dalam pengadaan barang All elements involved in the procurement of goods and
dan jasa harus senantiasa mematuhi rambu-rambu yang services must always comply with the guidelines set by
telah ditentukan Perseroan dan mematuhi etika pengadaan the Company and follow the ethics of goods and services
barang dan jasa sebagai berikut: procurement as outlined below:
• Melaksanakan secara tertib, penuh rasa tanggung • Implement in an orderly manner with a full sense of
jawab, demi kelancaran dan ketepatan tercapainya responsibility, ensuring smoothness and accuracy
tujuan pengadaan barang dan jasa; in achieving the objectives of goods and services
procurement;
• Bekerja secara profesional dengan menjunjung tinggi • Work professionally by upholding honesty,
kejujuran, kemandirian, dan menjaga informasi yang independence, and maintaining confidential information;
bersifat rahasia;
• Tidak saling mempengaruhi baik langsung maupun tidak • Do not influence one another, either directly or indirectly,
langsung, yang mengakibatkan persaingan yang tidak leading to unfair competition, a decrease in the quality
sehat, penurunan kualitas proses pengadaan dan hasil of the procurement process, and the final results;
pekerjaan;
• Bertanggung jawab terhadap segala keputusan yang • Be accountable for all decisions made within their
ditetapkan sesuai dengan kewenangannya; authority;
• Mencegah terjadinya pertentangan kepentingan (conflict • Prevent conflicts of interest from parties involved,
of interest) pihak-pihak yang terlibat langsung maupun directly or indirectly, in the procurement process;
tidak langsung dalam proses pengadaan barang dan
jasa;
• Mencegah terjadinya kebocoran keuangan dan kerugian • Prevent financial leakage and losses to the Company;
Perusahaan; dan and
• Tidak menyalahgunakan wewenang dan melakukan • Do not abuse authority or engage in collective actions
kegiatan bersama dengan tujuan untuk keuntungan aimed at personal, group, or other parties' benefits that
pribadi, golongan atau pihak lain yang secara langsung may directly or indirectly harm the Company.
atau tidak langsung merugikan Perusahaan.
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15.D
Laporan Harta Kekayaan Penyelenggara Negara (LKHPN)
Report of State Official Assets (LHKPN)
Prinsip Dasar LHKPN Basic Principles of LHKPN
Laporan Harta Kekayaan Penyelenggara Negara (LHKPN) The Report of State Official Assets (LHKPN) is a list
merupakan daftar seluruh harta kekayaan Penyelenggara of all the assets of State Officials, documented in the
Negara yang dituangkan dalam formulir LHKPN yang LHKPN form determined by the Corruption Eradication
ditetapkan oleh KPK sesuai dengan Peraturan Komisi Commission (KPK) as regulated in KPK Regulation No. 2
Pemberantasan Korupsi (KPK) No. 2 Tahun 2020 tentang of 2020 concerning Amendments to KPK Regulation No.
Perubahan atas Peraturan KPK No. 7 Tahun 2016 mengenai 7 of 2016 on Procedures for Registration, Examination,
Tata Cara Pendaftaran, Pemeriksaan, dan Pengumuman and Announcement of the Report of State Official Assets.
Laporan Harta Kekayaan Penyelenggara Negara. Selain itu, Additionally, Law No. 28 of 1999 concerning State
Undang-Undang No. 28 Tahun 1999 tentang Penyelenggara Administrators Who are Clean and Free from Corruption,
Negara yang Bersih dan Bebas dari Korupsi, Kolusi, dan Collusion, and Nepotism (“Law No. 28/1999”) mandates
Nepotisme (“UU No. 28/1999”) mengamanatkan bahwa that every State Official must report and announce their
setiap Penyelenggara Negara wajib melaporkan dan assets before and after holding office.
mengumumkan Harta Kekayaannya sebelum dan setelah
memangku jabatan.
Berdasarkan Undang-Undang No. 28/1999, Penyelenggara Under Law No. 28/1999, State Officials are those holding
Negara adalah Pejabat Negara yang menjalankan fungsi executive, legislative, or judicial functions, as well as other
eksekutif, legislatif, atau yudikatif, serta pejabat lain yang officials whose main duties and responsibilities are related
tugas pokoknya berkaitan dengan penyelenggaraan negara to state administration in accordance with the prevailing
sesuai dengan ketentuan peraturan perundang-undangan laws and regulations. The examination of LHKPN submitted
yang berlaku. Pemeriksaan LHKPN yang disampaikan to the KPK aims to ensure State Officials adhere to the
kepada KPK bertujuan untuk mewujudkan Penyelenggara general principles of state governance, which are free from
Negara yang menaati asas-asas umum penyelenggaraan corruption, collusion, nepotism, and other misconduct.
negara yang bebas dari praktik korupsi, kolusi, nepotisme, Every State Official is required to report their assets via the
serta perbuatan tercela lainnya. Setiap Penyelenggara LHKPN form provided by the KPK, to be filled out honestly,
Negara dituntut untuk melaporkan kekayaannya melalui correctly, and completely, allowing the KPK to analyze,
formulir LHKPN yang telah disediakan oleh KPK untuk evaluate, and assess the total amount, types, and values
diisi secara jujur, benar, dan lengkap, agar KPK dapat of the reported assets in a correct, timely, precise, and
menganalisis, mengevaluasi, serta menilai jumlah, jenis, responsible manner.
dan nilai harta kekayaan yang dilaporkan dengan cara yang
benar, cepat, tepat, akurat, dan bertanggung jawab.
Berdasarkan Surat Edaran KPK No. SE-08/01/10/2016 Based on KPK Circular No. SE-08/01/10/2016 regarding
tentang Petunjuk Teknis Penyampaian dan Pengelolaan Technical Guidelines for Submitting and Managing the
Laporan Harta Kekayaan Penyelenggara Negara setelah Report of State Officials’ Assets after the enactment of
diberlakukannya Peraturan KPK No. 07 Tahun 2016, KPK Regulation No. 07 of 2016, the submission of LHKPN,
penyampaian LHKPN sejak 1 Januari 2017 dilaksanakan starting from 1 January 2017, is conducted electronically
secara elektronik melalui aplikasi e-LHKPN. via the e-LHKPN application.
Dasar Hukum Penerapan LHKPN di Tugu Insurance Legal Basis for the Implementation of LHKPN in Tugu
Insurance
Penerapan LHKPN di Tugu Insurance dilaksanakan dengan The implementation of LHKPN at Tugu Insurance is
mengacu pada beberapa dasar hukum dan peraturan performed by referring to several laws and regulations as
sebagai landasan cara pandang penerapan LHKPN di the basis for the perspective of LHKPN implementation
lingkungan Perusahaan. Dasar hukum tersebut antara lain within the Company. The legal basis includes:
adalah:
• Undang-Undang No. 28 Tahun 1999 tentang • Law No. 28 of 1999 concerning State Officials that
Penyelenggara Negara yang Bersih dan Bebas dari are Clean and Free from Corruption, Collusion, and
Korupsi, Kolusi, dan Nepotisme; Nepotism;
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• Undang-Undang No. 31 Tahun 1999 tentang • Law No. 31 of 1999 concerning the Eradication of
Pemberantasan Tindak Pidana Korupsi sebagaimana Criminal Acts of Corruption as amended by Law No.
telah diubah dengan Undang-Undang No. 20 Tahun 20 of 2001 concerning Amendments to Law No. 31 of
2001 tentang Perubahan atas Undang-Undang No. 31 1999 concerning the Eradication of Criminal Acts of
Tahun 1999 tentang Pemberantasan Tindak Pidana Corruption;
Korupsi;
• Undang-Undang No. 30 Tahun 2002 tentang Komisi • Law No. 30 of 2002 concerning the Corruption
Pemberantasan Tindak Pidana Korupsi sebagaimana Eradication Commission as last amended by Law No.
terakhir kali diubah dengan Undang-Undang No. 19 of 2019 concerning the Second Amendment to Law
19 Tahun 2019 tentang Perubahan Kedua atas No. 30 of 2002 concerning the Corruption Eradication
Undang-Undang No. 30 Tahun 2002 tentang Komisi Commission;
Pemberantasan Tindak Pidana Korupsi;
• Peraturan KPK No. 7 Tahun 2016 tentang Tata Cara • KPK Regulation No. 7 of 2016 concerning Procedures
Pendaftaran, Pengumuman, dan Pemeriksaan Harta for Registration, Announcement, and Examination of
Kekayaan Penyelenggara Negara sebagaimana telah State Officials’ Assets as amended by KPK Regulation
diubah dengan Peraturan KPK No. 2 Tahun 2020 No. 2 of 2020 concerning Amendments to KPK
tentang Perubahan atas Peraturan KPK No. 7 Tahun Regulation No. 7 of 2016 concerning Procedures for
2016 tentang Tata Cara Pendaftaran, Pengumuman, dan Registration, Announcement, and Examination of State
Pemeriksaan Harta Kekayaan Penyelenggara Negara; Officials’ Assets;
• Surat Keputusan Direksi No. 59/SKD/06/ERL-ATPI/ • Decree of the Board of Directors No. 59/SKD/06/ERL-
VI/2021 tentang Wajib Lapor atas Laporan Harta ATPI/VI/2021 concerning Compulsory Reporting on the
Kekayaan Penyelenggara Negara (LHKPN) PT Asuransi Report of State Official Assets (LHKPN) of PT Asuransi
Tugu Pratama Indonesia Tbk; dan Tugu Pratama Indonesia Tbk; and
• Perjanjian Kerja Bersama (PKB) PT Asuransi Tugu • Collective Labor Agreement (PKB) of PT Asuransi Tugu
Pratama Indonesia Tbk. Pratama Indonesia Tbk.
Pedoman LHKPN LHKPN Guideline
Tugu Insurance telah memiliki Pedoman Kewajiban Tugu Insurance has established the Guidelines for the
Melaporkan Harta Kekayaan Penyelenggara Negara Obligation to Report State Officials’ Wealth (LHKPN
(Pedoman LHKPN) yang bertujuan untuk memberikan Guidelines) to provide a reference for Tugu personnel
acuan bagi Insan Tugu mengenai pelaksanaan Pendaftaran, regarding the implementation of electronic (e-LHKPN)
Pengumuman, dan Pemeriksaan LHKPN secara elektronik registration, disclosure, and examination. The currently
(e-LHKPN). Pedoman LHKPN yang saat ini berlaku adalah applicable LHKPN Guidelines were enacted through Board
pedoman yang disahkan melalui Surat Keputusan Direksi of Directors Decree (SKD) No. 12/SKD/CSG/TPI/II/2018
(SKD) No. 12/SKD/CSG/TPI/II/2018 tanggal 7 Februari dated 7 February 2018, and later revised through SKD No.
2018 melalui SKD No. 68/SKD/06/ERL-ATPI/IX/2021 68/SKD/06/ERL-ATPI/IX/2021, issued on 28 September
yang ditetapkan pada tanggal 28 September 2021 2021, which established the Guidelines for the Obligation
untuk pemberlakuan Pedoman Kewajiban Penyampaian to Submit the State Officials’ Wealth Report (LHKPN)
Laporan Harta Kekayaan Penyelenggara Negara (LHKPN) No. A-004/6500/2021 (1st Revision). Furthermore, the
No. A-004/6500/2021 Revisi ke-1 (Pedoman LHKPN) guidelines were revitalized through LHKPN Guidelines
dan telah dilakukan revitalisasi Pedoman LHKPN No. No. A-005/6440/2024 (2nd Revision) dated 3 July 2024,
A-005/6440/2024 Revisi ke-2 tertanggal 3 Juli 2024 regulating officials required to report LHKPN, the timing and
antara lain mengatur tentang pejabat yang wajib lapor procedures for LHKPN submission, the electronic LHKPN
LHKPN, waktu dan tata cara penyampaian LHKPN, (e-LHKPN) submission mechanisms, and the applicable
mekanisme penyampaian e-LHKPN, serta sanksi yang sanctions.
berlaku.
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Penerapan LHKPN di Tugu Insurance Implementation of LHKPN in Tugu Insurance
Unit yang bertanggung jawab atas pelaksanaan LHKPN di The unit responsible for managing the implementation of
lingkungan Perusahaan adalah fungsi Kepatuhan. Pejabat LHKPN within the Company is the Compliance function. The
yang wajib melaporkan LHKPN adalah: officials required to report LHKPN are:
1. Dewan Komisaris; 1. Board of Commissioners;
2. Dewan Pengawas Syariah; 2. Sharia Supervisory Board;
3. Direksi; 3. Board of Directors;
4. Senior Vice President/Deputy Director/jabatan 4. Senior Vice President/Deputy Director/equivalent
setingkat; position;
5. Group Head; 5. Group Head;
6. Department Head; 6. Department Head;
7. Manager/jabatan setingkat; dan 7. Manager/equivalent position; and
8. Kepala Kantor Cabang/POSS sesuai dengan Surat 8. Branch Office Head/POSS, as per the applicable Board
Keputusan Direksi yang berlaku. of Directors Decision Letter.
Waktu dan Tata Cara Penyampaian LHKPN: Time and Procedure for Submitting LHKPN:
1. Pejabat Wajib Lapor harus menyampaikan LHKPN 1. Officials must report LHKPN to KPK upon:
kepada KPK pada saat:
a. Pengangkatan pertama kali; a. First appointment;
b. Pengangkatan kembali; b. Reappointment;
c. Berakhirnya masa jabatan dan pensiun; and c. Expiry of term of office and retirement; and
d. Masih menjabat. d. While still holding the position.
2. Penyampaian LHKPN harus dilakukan paling lambat 2. The LHKPN must be submitted no later than 3 (three)
3 (tiga) bulan terhitung sejak saat pengangkatan months from the time of the first appointment/
pertama/pengangkatan kembali/berakhirnya masa reappointment/expiry of office term.
jabatan;
3. Penyampaian LHKPN selama masa jabatan Pejabat 3. LHKPN submission during the term of the Person
Wajib Lapor dilakukan secara periodik setiap 1 (satu) Obliged to Report must be made periodically every year
tahun sekali, atas harta kekayaan yang diperoleh for assets acquired from 1 January to 31 December,
sejak tanggal 1 Januari hingga 31 Desember, dan and submitted no later than 31 March of the following
disampaikan paling lambat tanggal 31 Maret tahun year.
berikutnya.
Sanksi Sanction
Dalam hal Penyelenggara Negara tidak melaporkan e-LHKPN In the event that a State Official fails to report the e-LHKPN
atau tidak memenuhi kewajibannya terkait penyampaian or does not fulfill their obligations related to the LHKPN
LHKPN, maka Perseroan dapat memberikan sanksi kepada submission, the Company may impose sanctions on the
Penyelenggara Negara sesuai dengan ketentuan yang State Official in accordance with the applicable regulations
berlaku di Perseroan. in the Company.
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15.E
Pelatihan/Sosialisasi Antikorupsi kepada Karyawan
Training/Socialization of Anti-Corruption to Employees
Tugu Insurance melaksanakan sosialisasi dan internalisasi Tugu Insurance organizes socialization and internalization
komitmen antikorupsi untuk seluruh karyawan di setiap of the Anti-Corruption Commitment for all employees at
jenjang organisasi. Kegiatan sosialisasi dan internalisasi every level of the organization. Anti-Corruption socialization
anti korupsi ini dilakukan melalui tatap muka, email blast, and internalization activities are carried out through face-
akses melalui portal GCG, broadcast message melalui to-face meetings, email blasts, access via the GCG portal,
WhatsApp Compliance kepada Insan Tugu, dan sosialisasi broadcast messages via WhatsApp Compliance to Tugu
melalui media online seperti Zoom Meeting serta Microsoft Personnel, and socialization through online media such as
Teams (MTeams) dengan beberapa kegiatan sebagai Zoom Meetings and Microsoft Teams (“MTeams”). Some of
berikut: the activities include:
1. Broadcast Message Fraud Awareness yang 1. Broadcast Message Fraud Awareness organized by the
diselenggarakan oleh Fungsi Internal Audit; Internal Audit Function;
2. Sosialisasi Sistem Manajemen Anti Penyuapan (SMAP) 2. Socialization of the Anti-Bribery Management System
”awareness ISO 37001 – SMAP” yang diselenggarakan (SMAP) “ISO 37001 - SMAP awareness” organized by
oleh Fungsi Kepatuhan Anti Penyuapan (FKAP); the Anti-Bribery Compliance Function (FKAP);
3. Sosialisasi Anti Gratifikasi ”Peningkatan Pemahaman & 3. Anti-Gratification Socialization “Improving Understanding
Pelaporan Gratifikasi” yang diselenggarakan oleh Fungsi & Reporting Gratification” organized by the Compliance
Compliance; dan Function; and
4. Sosialisasi ”Strategi & Peran Nyata Pekerja 4. Socialization “Strategy & Real Role of Workers in the
dalam Implementasi APU PPT & PPPSPM” yang Implementation of APU PPT & PPPSPM” organized by
diselenggarakan oleh Fungsi APU PPT. the APU PPT Function.
Insan Tugu juga menerapkan media sosialisasi lainnya, Tugu personnel also utilize various socialization media,
seperti pemasangan banner-banner dan digital signage such as installing banners and digital signage related to
terkait antikorupsi (do and don’t Code of Conduct, anti-corruption (including Do and Don’t Code of Conduct,
Gratifikasi, dan Whistleblowing System) pada tempat-tempat Gratification, and Whistleblowing System) in strategic
yang strategis dilalui oleh Insan Tugu. Pemasangan banner locations frequently accessed by Tugu personnel. The
terkait anti korupsi ini selain dilakukan di kantor pusat installation of anti-corruption banners is carried out not
juga di kantor cabang dan Point of Sales Service (PoSS) only at the head office but also at branch offices and
Tugu Insurance. Usaha preventif juga dilanjutkan melalui Point of Sales Service (PoSS) locations of Tugu Insurance.
pemuatan pengumuman penolakan praktik gratifikasi di Preventive efforts are also continued by publishing
website perusahaan saat menjelang hari besar perayaan announcements rejecting gratification practices on the
agama. Company’s website ahead of major religious celebrations.
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16
Strategi Anti-Fraud
Anti-Fraud Strategy
Tindakan kecurangan atau fraud dapat terjadi setidaknya Fraudulent actions can occur due to at least three factors,
akibat 3 (tiga) hal, yaitu tekanan (pressure), kesempatan namely pressure, opportunity, and rationalization by the
(opportunity), dan rasionalisasi (rationalization) oleh perpetrator. The Company implements an Anti-Fraud
pelaku. Perseroan menerapkan Strategi Anti-Fraud sebagai Strategy as part of the measures to minimize fraud risk
bagian dari langkah untuk meminimalisasi risiko fraud di within the Company. The anti-fraud strategy is formulated
Perseroan. Strategi anti-fraud disusun berdasarkan Surat based on the Financial Services Authority Circular Letter
Edaran Otoritas Jasa Keuangan No. 46/SEOJK.05/2017 No. 46/SEOJK.05/2017 concerning Fraud Control, the
tentang Pengendalian Fraud, Penerapan Strategi Anti-Fraud, Implementation of an Anti-Fraud Strategy, and the Anti-Fraud
dan Laporan Strategi Anti-Fraud bagi Perusahaan Asuransi, Strategy Report for Insurance Companies, Islamic Insurance
Perusahaan Asuransi Syariah, Perusahaan Reasuransi, Companies, Reinsurance Companies, Islamic Reinsurance
Perusahaan Reasuransi Syariah, atau Unit Syariah. Companies, or Islamic Units.
Strategi Anti-Fraud terdiri dari 4 (empat) pilar yang saling The Anti-Fraud Strategy consists of 4 (four) interrelated
berkaitan, yaitu: pillars:
1. Pencegahan; 1. Prevention;
2. Deteksi; 2. Detection;
3. Investigasi, pelaporan, dan sanksi; dan 3. Investigation, reporting, and sanctions; and
4. Pemantauan, evaluasi dan tindak lanjut; 4. Monitoring, evaluation, and follow-up;
Ketentuan Umum dalam Implementasi Strategi Anti-Fraud General Provisions in the Implementation of the Anti-Fraud
Strategy
Implementasi kebijakan ini merupakan bagian dari The implementation of this policy is part of the overall
manajemen risiko perusahaan secara keseluruhan. corporate risk management. Its effectiveness is supported
Efektivitas penerapannya didukung oleh aspek-aspek utama by the following key aspects:
berikut:
• Pengawasan aktif dari manajemen, termasuk peran • Active oversight by management, including the roles of
Dewan Komisaris dan Direksi dalam memastikan the Board of Commissioners and the Board of Directors
kebijakan ini berjalan dengan baik; in ensuring that this policy is effectively implemented;
• Komitmen Zero Tolerance terhadap fraud, baik yang • A Zero Tolerance commitment toward fraud, whether it
berasal dari internal maupun eksternal; originates internally or externally;
• Penerapan strategi berbasis empat pilar dalam • The application of a four-pillar based strategy in fraud
pengendalian fraud; control;
• Peran aktif seluruh unit kerja dalam • The active participation of all work units in
mengimplementasikan kebijakan ini sesuai dengan implementing this policy in accordance with their
kewenangan masing-masing; respective authorities;
• Integrasi dengan kebijakan perusahaan lainnya, seperti • Integration with other company policies, such as
manajemen risiko, prinsip Good Corporate Governance risk management, Good Corporate Governance (GCG)
(GCG), dan sistem pengendalian internal; principles, and internal control systems;
• Penerapan kode etik yang ketat sebagai pedoman • The implementation of a strict code of ethics as a
profesionalisme bagi manajemen dan karyawan; guideline for professionalism among management and
employees;
• Budaya kepatuhan di seluruh jajaran, dengan • A culture of compliance throughout the organization,
memastikan setiap individu bertindak sesuai dengan ensuring that each individual acts in accordance
kebijakan internal maupun regulasi eksternal yang with internal policies as well as applicable external
berlaku; regulations;
• Pencegahan benturan kepentingan (Conflict of Interest • The prevention of conflicts of interest (COI) by
- COI) dengan mencegah karyawan terlibat dalam preventing employees from engaging in activities that
aktivitas yang dapat menimbulkan konflik kepentingan; could give rise to such conflicts;
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• Identifikasi bentuk fraud, termasuk: • Identification of types of fraud, including:
- Kecurangan laporan keuangan (Financial Statement - Financial Statement Fraud;
Fraud);
- Penyalahgunaan aset (Asset Misappropriation); - Asset Misappropriation;
- Korupsi (Corruption); - Corruption;
• Pendidikan dan pelatihan tentang fraud secara berkala, • Regular education and training on fraud, at least once
minimal satu kali dalam setahun, guna meningkatkan a year, to enhance the understanding of fraud risks.
pemahaman risiko fraud.
Kesadaran Anti-Fraud Anti-Fraud Awareness
Untuk meningkatkan kesadaran (awareness) atas anti-fraud To enhance anti-fraud awareness among employees,
bagi para pekerja, Perseroan melakukan langkah-langkah, the Company takes measures such as socialization on
seperti sosialisasi terkait anti-fraud dan whistleblowing anti-fraud and the whistleblowing system (WBS) for all
system (WBS) secara berkala bagi seluruh pekerja di employees within the Company Group, as well as installing
lingkungan group perusahaan, serta pemasangan banner banners containing anti-fraud and WBS information in
berisi informasi WBS di tempat-tempat yang strategis di strategic locations throughout the Company's office
lingkungan kantor Perseroan. premises.
Tujuan Implementasi Strategi Anti-Fraud Purpose of Implementing the Anti-Fraud Strategy
Strategi Anti-Fraud diimplementasikan dengan tujuan untuk: The Anti-Fraud Strategy is implemented with the following
objectives:
1. Meningkatkan sistem pengendalian internal sehingga 1. To enhance the internal control system so that the Good
dapat mewujudkan Tata Kelola yang Baik yang telah Corporate Governance established by the Company can
ditetapkan oleh Perusahaan; be realized;
2. Sebagai bentuk penegasan kebijakan dari Perusahaan 2. To affirm the Company's policy that fraud constitutes a
bahwa kecurangan (Fraud) merupakan bentuk tindak criminal act and immoral behaviour, especially within the
kejahatan dan tindakan yang tidak bermoral khususnya Company's organization.
dalam organisasi Perusahaan.
Dengan implementasi strategi ini, Perseroan menegaskan Through the implementation of this strategy, the Company
komitmennya untuk menciptakan lingkungan kerja yang reaffirms its commitment to creating a clean, transparent,
bersih, transparan, dan bebas dari segala bentuk fraud, and fraud-free work environment, as well as ensuring the
serta memastikan keberlanjutan dan integritas bisnis long-term sustainability and integrity of the company's
perusahaan dalam jangka panjang. business.
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17
Program Anti Pencucian Uang (APU) dan Pencegahan
Pendanaan Terorisme (PPT)
Anti-Money Laundering (AML) and Counter-Terrorism Financing (CTF) Program
Dengan semakin berkembangnya produk dan layanan jasa As financial products and services continue to evolve,
keuangan, didukung oleh kemajuan teknologi informasi, supported by advances in information technology, the risks
risiko yang dihadapi oleh perusahaan juga semakin faced by companies have become increasingly complex.
kompleks. Salah satu risiko utama adalah tindak kejahatan One of the primary risks is money laundering and/or
Pencucian Uang dan/atau Pendanaan Terorisme, yang dapat terrorism financing, which can negatively impact both
berdampak negatif bagi perusahaan maupun negara. Untuk the company and the country. To address this risk, Tugu
mengatasi risiko ini, Tugu Insurance menerapkan Program Insurance has implemented an Anti-Money Laundering
Anti Pencucian Uang dan Pencegahan Pendanaan Terorisme and Counter-Terrorism Financing Program (APU-PPT),
(APU-PPT) yang mencakup kebijakan, prosedur, dan regulasi which includes clear policies, procedures, and regulations
yang jelas serta berlaku bagi seluruh pihak terkait. applicable to all parties involved.
Tujuan dan Ruang Lingkup Objectives and Scope
Program APU-PPT bertujuan untuk mengidentifikasi, menilai, The APU-PPT program aims to identify, assess, mitigate,
memitigasi, dan memahami risiko yang berkaitan dengan and understand the risks related to money laundering and
tindak pidana pencucian uang dan pendanaan terorisme. terrorism financing offenses. The scope of this program
Ruang lingkup program ini mencakup implementasi APU-PPT includes the implementation of APU-PPT within Tugu
di lingkungan Tugu Insurance, khususnya dalam mengenali Insurance, specifically in recognizing customer profiles
profil pelanggan serta mengidentifikasi potensi Transaksi and identifying potential Suspicious Financial Transactions
Keuangan Mencurigakan (TKM). (TKM).
Indikasi adanya tindak pidana pencucian uang dan Indicators of money laundering and terrorism financing may
pendanaan terorisme dapat dikenali melalui transaksi be recognized through suspicious financial transactions,
keuangan yang mencurigakan, baik dalam bentuk transaksi either in cash or non-cash transactions, involving large
tunai maupun non-tunai dengan jumlah besar atau amounts or specific characteristics that are deemed
karakteristik tertentu yang dianggap tidak wajar. Pedoman unusual. Guidelines for implementing APU-PPT at Tugu
dalam penerapan APU-PPT di Tugu Insurance merujuk pada: Insurance refer to:
• Peraturan Otoritas Jasa Keuangan (POJK) No. 8 Tahun • OJK Regulation No. 8 of 2023 on the Implementation
2023 tentang Penerapan Program Anti Pencucian Uang of Anti-Money Laundering (APU), Counter-Terrorism
(APU), Pencegahan Pendanaan Terorisme (PPT), dan Financing (PPT), and Proliferation Financing of Weapons
Pencegahan Pendanaan Proliferasi Senjata Pemusnah of Mass Destruction (PPPSPM) Programs in the
Massal (PPPSPM) di Sektor Jasa Keuangan. Financial Services Sector.
Kewajiban Penerapan APU-PPT dan Pengawasan APU-PPT Implementation and Monitoring Obligations
Sebagai bagian dari kepatuhan terhadap regulasi yang As part of compliance with applicable regulations, Tugu
berlaku, Tugu Insurance wajib mengidentifikasi, menilai, dan Insurance is required to identify, assess, and understand
memahami risiko pencucian uang dan pendanaan terorisme money laundering and terrorism financing risks based on
berdasarkan berbagai aspek, termasuk: various aspects, including:
• Profil nasabah; • Customer profiles;
• Area geografis atau yurisdiksi terkait; • Relevant geographical areas or jurisdictions;
• Produk dan jasa yang ditawarkan; dan • Products and services offered; and
• Jenis transaksi dan jaringan distribusi. • Types of transactions and distribution networks.
Dalam implementasi Program APU-PPT, Tugu Insurance In implementing the APU-PPT Program, Tugu Insurance is
berkewajiban untuk: required to:
1. Mendokumentasikan seluruh hasil penilaian risiko; 1. Document all risk assessment results;
2. Mempertimbangkan berbagai faktor risiko yang relevan; 2. Consider relevant risk factors;
3. Memutakhirkan penilaian risiko secara berkala; dan 3. Update risk assessments periodically; and
4. Menyediakan informasi terkait hasil penilaian risiko 4. Provide risk assessment results to the relevant
kepada otoritas yang berwenang. authorities.
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Penerapan Program APU-PPT APU-PPT Program Implementation
Pelaksanaan Program APU-PPT di lingkungan Tugu Insurance The implementation of the APU-PPT Program at Tugu
mencakup aspek berikut: Insurance includes the following aspects:
• Pengawasan aktif oleh Direksi dan Dewan Komisaris; • Active supervision by the Board of Directors and the
Board of Commissioners;
• Penyusunan kebijakan dan prosedur yang komprehensif; • Development of comprehensive policies and
procedures;
• Penerapan sistem pengendalian internal yang efektif; • Implementation of an effective internal control system;
• Pemanfaatan sistem informasi, baik manual maupun • Utilization of information systems, both manual and
berbasis teknologi; dan technology-based; and
• Peningkatan kualitas sumber daya manusia melalui • Improvement of human resource quality through regular
pelatihan berkala. training.
Kebijakan dan Prosedur Policies and Procedures
Tugu Insurance menerapkan Program APU-PPT sesuai Tugu Insurance implements the APU-PPT Program in
dengan ketentuan perundang-undangan yang berlaku. accordance with applicable laws and regulations. In this
Dalam hal ini, perusahaan dilarang untuk: regard, the company is prohibited from:
• Membuka atau memelihara rekening anonim; dan • Opening or maintaining anonymous accounts; and
• Menggunakan nama fiktif yang tidak sesuai dengan • Using fictitious names that do not match official
identitas resmi. identities.
Sebagai bagian dari kebijakan yang tidak terpisahkan dari As part of the policies integral to the APU-PPT Guidelines,
Pedoman APU-PPT, Tugu Insurance menetapkan ketentuan Tugu Insurance sets provisions related to:
terkait:
1. Identifikasi dan verifikasi nasabah; 1. Customer identification and verification;
2. Identifikasi dan verifikasi Beneficial Owner (BO); dan 2. Beneficial Owner (BO) identification and verification; and
3. Langkah-langkah mitigasi terhadap risiko pencucian 3. Mitigation measures for money laundering and terrorism
uang dan pendanaan terorisme. financing risks.
Pengendalian Internal, Sumber Daya Manusia, dan Pelatihan Internal Controls, Human Resources, and Training
Efektivitas Program APU-PPT sangat bergantung pada The effectiveness of the APU-PPT Program heavily relies on
pengawasan internal yang ketat. Tugu Insurance stringent internal monitoring. Tugu Insurance implements
melaksanakan pengendalian internal dengan langkah- internal control through the following steps:
langkah berikut:
• Audit berkala oleh Satuan Kerja Internal Audit; • Periodic audits by the Internal Audit Work Unit;
• Pengujian sampel acak untuk menilai efektivitas • Random sample testing to assess the effectiveness of
implementasi program; dan program implementation; and
• Dokumentasi dan pemutakhiran indikator transaksi • Documentation and updating of suspicious transaction
mencurigakan di seluruh unit kerja. indicators across all work units.
Dalam aspek sumber daya manusia, implementasi APU-PPT In terms of human resources, the implementation of APU-
dilakukan melalui: PPT is carried out through:
• Metode penyaringan (pre-screening) bagi calon karyawan • Pre-screening methods for potential employees
sesuai dengan tingkat kompleksitas perusahaan; according to the company's complexity;
• Pemantauan profil pekerja, termasuk perilaku dan gaya • Monitoring of employee profiles, including behaviors and
hidup yang dapat mengindikasikan risiko tertentu; dan lifestyles that may indicate specific risks; and
• Pelatihan berkala, baik secara online (berkolaborasi • Regular training, both online (in collaboration with OJK/
dengan OJK/PPATK) maupun offline (melalui seminar PPATK) and offline (via seminars and workshops with
dan workshop dengan praktisi profesional). professional practitioners).
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Penerapan APU-PPT di Jaringan Kantor dan Anak Perusahaan Implementation of APU-PPT at Branches and Subsidiaries
Tugu Insurance memastikan bahwa kebijakan dan prosedur Tugu Insurance ensures that APU-PPT policies and
APU-PPT diterapkan secara menyeluruh di jaringan kantor procedures are applied across all branches and
dan anak perusahaan. subsidiaries.
• Apabila kantor cabang atau anak perusahaan berada • If a branch or subsidiary is located in a country with
di negara yang memiliki regulasi APU-PPT lebih ketat stricter APU-PPT regulations than POJK, the company
daripada POJK, maka perusahaan wajib mengikuti must comply with the regulations in that country; and
ketentuan di negara tersebut; dan
• Sebaliknya, jika regulasi negara tempat anak • Conversely, if the regulations in the country of the
perusahaan lebih longgar dibandingkan POJK atau subsidiary are more lenient than POJK or fail to comply
belum mematuhi standar FATF, maka jaringan kantor dan with FATF standards, the network of branches and
anak perusahaan harus menerapkan standar APU-PPT subsidiaries must adhere to the APU-PPT standards set
yang ditetapkan oleh regulator di Indonesia. by Indonesian regulators.
Pelaporan Reporting
Sebagai bagian dari kepatuhan terhadap regulasi, Tugu As part of compliance with regulations, Tugu Insurance is
Insurance wajib menyampaikan laporan terkait Program required to submit reports related to the APU-PPT Program
APU-PPT kepada Otoritas Jasa Keuangan (OJK) dan Pusat to the Financial Services Authority (OJK) and the Financial
Pelaporan dan Analisis Transaksi Keuangan (PPATK), Transaction Reporting and Analysis Center (PPATK),
termasuk: including:
• Laporan Rencana Kegiatan Pengkinian Data dan • Annual reports on Data Update Activities and the
Laporan Realisasi Pemutakhiran Data yang disampaikan Realization of Data Updates, to be submitted no later
setiap tahun, paling lambat pada akhir Desember; dan than the end of December; and
• Laporan Transaksi Keuangan Mencurigakan serta • Reports on Suspicious Financial Transactions and other
laporan lainnya sesuai dengan ketentuan yang reports as required by PPATK.
ditetapkan oleh PPATK.
Dengan implementasi Program APU-PPT yang sistematis With the systematic implementation of the APU-PPT
dan berbasis pada regulasi yang berlaku, Tugu Insurance Program, based on applicable regulations, Tugu Insurance
berkomitmen untuk menjaga integritas sistem keuangan, is committed to maintaining the integrity of the financial
serta mendukung upaya nasional dalam mencegah system and supporting national efforts to prevent and
dan memberantas tindak pidana pencucian uang dan combat money laundering and terrorism financing crimes.
pendanaan terorisme.
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18
Penanganan Keluhan dan Pengaduan Pelanggan
Customer Complaints Handling and Resolution
Sesuai dengan Peraturan Otoritas Jasa Keuangan (OJK) In accordance with the Financial Services Authority (OJK)
No. 69/POJK.05/2016 tentang Penyelenggaraan Usaha Regulation No. 69/POJK.05/2016 on the Operation of
Perusahaan Asuransi, Perusahaan Asuransi Syariah, Insurance, Sharia Insurance, Reinsurance, and Sharia
Perusahaan Reasuransi, dan Perusahaan Reasuransi Reinsurance Companies, all insurance companies, including
Syariah, seluruh perusahaan asuransi, termasuk Unit Sharia Units, are required to resolve every complaint and
Syariah, diwajibkan untuk menyelesaikan setiap keluhan grievance filed by policyholders, participants, insured
dan pengaduan yang diajukan oleh pemegang polis, parties, or Ceding Companies related to the insurance
peserta, tertanggung, atau Perusahaan Ceding terkait products provided.
produk asuransi yang disediakan.
Sebagai bagian dari kepatuhan terhadap regulasi tersebut, As part of its compliance with this regulation, Tugu
Tugu Insurance telah menetapkan pedoman penanganan Insurance has established complaint handling guidelines to
keluhan dan pengaduan guna memastikan setiap ensure that every customer issue is resolved effectively and
permasalahan pelanggan dapat diselesaikan secara efektif transparently. In addition, customers who file complaints
dan transparan. Selain itu, pelanggan yang mengajukan are required to provide supporting documents to expedite
pengaduan wajib menyertakan dokumen pendukung untuk the resolution process.
mempercepat proses penyelesaian.
Sarana Komunikasi dan Teknologi Informasi Communication and Information Technology Facilities
Sebagai penyedia layanan asuransi, Tugu Insurance As an insurance service provider, Tugu Insurance is
berkomitmen untuk menyediakan sarana komunikasi committed to providing communication and information
dan informasi yang mudah diakses oleh pemegang polis, channels that are easily accessible by policyholders,
peserta, tertanggung, dan Perusahaan Ceding. Dalam participants, insured parties, and Ceding Companies. To
rangka memastikan komunikasi yang efektif, Tugu Insurance ensure effective communication, Tugu Insurance offers
memiliki berbagai kanal komunikasi, antara lain: various communication channels, including:
• Alamat surat menyurat; • Mailing address;
• Telepon; • Telephone;
• Surat elektronik (email); • Email;
• Faksimile; dan • Fax; and
• Situs web resmi. • Official website.
Khusus untuk situs web, Tugu Insurance wajib menyajikan Specifically, on the website, Tugu Insurance is required to
informasi berikut: provide the following information:
1. Profil Perusahaan; 1. Company Profile;
2. Ringkasan informasi produk yang dipasarkan; 2. Summary of marketed product information;
3. Prosedur dan tata cara transaksi; 3. Transaction procedures and terms;
4. Informasi pelayanan dan pengaduan pelanggan; 4. Customer service and complaint information;
5. Implementasi sistem tata kelola perusahaan yang 5. Implementation of corporate governance systems
dimuat dalam laporan tahunan; dan published in the annual report; and
6. Informasi lain yang diwajibkan oleh regulasi atau 6. Other information required by regulations or company
kebutuhan perusahaan. needs.
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Mekanisme Pelayanan dan Penyelesaian Pengaduan Complaint Handling and Resolution Mechanism
Pelanggan
Tugu Insurance bertanggung jawab untuk menangani dan Tugu Insurance is responsible for addressing and resolving
menyelesaikan pengaduan pelanggan sebelum eskalasi customer complaints before escalation to other parties.
ke pihak lain. Dalam prosesnya, perusahaan menerapkan In this process, the company applies the principles of
prinsip aksesibilitas, independensi, efisiensi, efektivitas, accessibility, independence, efficiency, effectiveness, and
dan keadilan. fairness.
Pengaduan dapat disampaikan melalui berbagai jalur, Complaints can be submitted through various channels,
seperti: such as:
• Tatap muka langsung; • In-person meetings;
• Surat tertulis; dan • Written letters; and
• Email. • Email.
Namun, pengaduan yang disampaikan melalui pemberitaan However, complaints submitted via media reports are not
media massa tidak termasuk dalam kategori yang wajib considered official complaints and are not required to be
ditindaklanjuti sebagai pengaduan resmi. followed up.
Tugu Insurance wajib menindaklanjuti dan menyelesaikan Tugu Insurance is required to follow up and resolve
pengaduan pelanggan dalam waktu maksimal 20 hari kerja. customer complaints within a maximum of 20 business
Jika diperlukan, jangka waktu ini dapat diperpanjang dalam days. If necessary, this period may be extended under the
kondisi berikut: following conditions:
• Pengaduan terkait transaksi keuangan yang • Complaints related to financial transactions requiring
memerlukan verifikasi dokumen secara mendalam; in-depth document verification;
• Kantor yang menerima pengaduan berbeda dengan • The office receiving the complaint is different from
lokasi terjadinya permasalahan sehingga terjadi kendala the location where the issue occurred, causing
komunikasi; dan communication challenges; and
• Adanya faktor di luar kendali perusahaan, seperti • There are external factors beyond the company's
keterlibatan pihak ketiga dalam transaksi pelanggan. control, such as third-party involvement in customer
transactions.
Cakupan Tata Cara Komunikasi dengan Pelanggan Communication Guidelines with Customers
Dalam setiap interaksi dengan pelanggan, Tugu Insurance In every interaction with customers, Tugu Insurance
memastikan bahwa prosedur pelayanan dan penyelesaian ensures that service procedures and complaint resolution
pengaduan disajikan dalam format yang jelas, mudah are presented in a clear, accessible, and understandable
diakses, dan dipahami. Jika hasil analisis menunjukkan format. If the analysis shows that the complaint arises from
bahwa pengaduan terjadi akibat kesalahan dari pihak an error by the company, Tugu Insurance is obliged to offer
perusahaan, maka Tugu Insurance berkewajiban untuk a fair resolution.
menawarkan solusi penyelesaian yang adil.
Sepanjang proses penanganan pengaduan, Tugu Insurance Throughout the complaint handling process, Tugu Insurance
wajib menjaga kerahasiaan informasi pelanggan dan is required to maintain the confidentiality of customer
tidak boleh mengungkapkan kepada pihak lain, kecuali information and must not disclose it to third parties, except
kepada OJK dalam rangka penyelesaian pengaduan atau to OJK for complaint resolution or as required by applicable
jika diwajibkan oleh regulasi yang berlaku. Pelanggan juga regulations. Customers can also monitor the progress of
dapat memantau perkembangan status pengaduan melalui their complaints through the Integrated Customer Service
Sistem Pelayanan Pelanggan Terintegrasi Sektor Jasa System managed by OJK.
Keuangan yang dikelola oleh OJK.
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Metode Penyelesaian Pengaduan Pelanggan Customer Complaint Resolution Methods
Tugu Insurance memiliki beberapa mekanisme dalam Tugu Insurance has several mechanisms for resolving
menyelesaikan pengaduan pelanggan, antara lain: customer complaints, including:
1. Penyelesaian secara langsung – Melalui permintaan 1. Direct resolution – Through an apology and
maaf dan pemberian kompensasi jika diperlukan; dan compensation if necessary; and
2. Melalui lembaga alternatif penyelesaian sengketa – 2. Through alternative dispute resolution institutions – If
Jika pengaduan tidak terselesaikan secara langsung, the complaint is not resolved directly, customers may
pelanggan dapat mengajukan sengketa ke lembaga submit a dispute to a dispute resolution institution
penyelesaian yang telah disetujui oleh OJK. Tugu approved by OJK. Tugu Insurance is required to
Insurance wajib menjalankan keputusan yang ditetapkan implement the decisions made by the institution.
oleh lembaga tersebut.
Unit Kerja Penanganan Keluhan dan Pengaduan Complaint Handling Unit
Untuk memastikan efektivitas proses penyelesaian To ensure the effectiveness of the complaint resolution
pengaduan, Direksi Tugu Insurance membentuk unit kerja process, the Board of Directors of Tugu Insurance
khusus yang bertanggung jawab dalam menangani layanan establishes a dedicated unit responsible for customer
pelanggan dan penyelesaian sengketa. Karyawan atau service and dispute resolution. Employees or officials
pejabat yang ditunjuk dalam unit ini harus memiliki: appointed in this unit must have:
• Pemahaman mendalam mengenai produk dan layanan • A deep understanding of the insurance products and
asuransi yang disediakan perusahaan; services provided by the company;
• Pengalaman dalam bidang layanan pelanggan; dan • Experience in customer service; and
• Wewenang untuk mengambil keputusan terkait • The authority to make decisions regarding complaint
penyelesaian pengaduan. resolution.
Komitmen terhadap Kepuasan Pelanggan Commitment to Customer Satisfaction
Sebagai perusahaan asuransi yang berorientasi pada As an insurance company focused on customer satisfaction,
kepuasan pelanggan, Tugu Insurance berkomitmen untuk Tugu Insurance is committed to providing clear guidelines
menyediakan pedoman dan prosedur yang jelas dalam and procedures for handling every complaint and grievance.
menangani setiap keluhan dan pengaduan. Dengan With the implementation of a transparent and professional
penerapan sistem yang transparan dan profesional, system, it is expected that customers will feel respected,
diharapkan pelanggan merasa dihormati, dihargai, serta valued, and receive the best solutions for the issues they
mendapatkan solusi terbaik atas permasalahan yang face.
dihadapi.
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19
Kesesuaian Penerapan Tata Kelola Tugu Insurance
terhadap Pedoman Tata Kelola Perusahaan Terbuka
Conformity of Tugu Insurance GCG Implementation with the Governance
Guidelines for Public Companies
Sebagai perusahaan terbuka, Tugu Insurance berkomitmen Tugu Insurance, as a public company, is committed to
untuk menerapkan Pedoman Tata Kelola Perusahaan implementing the Governance Guidelines for Public
Terbuka yang mencakup 5 (lima) aspek, 8 (delapan) prinsip Companies, which include 5 (five) aspects, 8 (eight)
tata kelola perusahaan yang baik, serta 25 rekomendasi principles of good corporate governance, and 25
penerapan aspek dan prinsip tata kelola perusahaan yang recommendations for the implementation of aspects
baik, sebagaimana yang diatur dalam Peraturan OJK No. and principles of good corporate governance, as outlined
21/POJK.04/2015 tentang Penerapan Pedoman Tata in OJK Regulation No. 21/POJK.04/2015 concerning
Kelola Perusahaan Terbuka dan Surat Edaran OJK No. 32/ the Implementation of Governance Guidelines for Public
SEOJK.04/2015 tentang Pedoman Tata Kelola Perusahaan Companies and OJK Circular Letter No. 32/SEOJK.04/2015
Terbuka. concerning Governance Guidelines for Public Companies.
Penerapan Pedoman Tata Kelola Perusahaan Terbuka di The implementation of the Governance Guidelines for Public
lingkup Perseroan pada tahun 2025 adalah sebagai berikut: Companies at Tugu Insurance in 2025 is as follows:
Aspek I: Hubungan Perusahaan Terbuka dengan Pemegang Saham dalam Menjamin Hak-hak Pemegang Saham
Aspect I: Relationship of Publicly Listed Company with Shareholders in Guaranteeing Shareholders' Rights
Prinsip Rekomendasi Pemenuhan: Terpenuhi atau Jelaskan
Principle Recommendation Compliance: Comply or Explain
Prinsip 1 1.1. Perusahaan Terbuka memiliki cara MEMENUHI
Meningkatkan Nilai atau prosedur teknis pengumpulan Perseroan telah memiliki cara atau prosedur teknis
Penyelenggaraan RUPS. suara (voting), baik secara terbuka pengumpulan suara (voting), baik secara terbuka
maupun tertutup, yang mengedepankan maupun tertutup, yang mengedepankan independensi
Principle 1 independensi dan kepentingan dan kepentingan pemegang saham, Perusahaan
pemegang saham. melaksanakan RUPS secara fisik dan elektronik.
Increase the Value of GMS
Holding.
1.1. Public Company has technical Tata cara atau prosedur teknis pengumpulan suara
procedures for open or close voting (voting) untuk pemegang saham yang hadir secara fisik
that promote independence and the dan elektronik. telah, dibacakan dan tercantum dalam
interests of shareholders. tata tertib RUPS.
COMPLY
The Company has established technical procedures for
vote collection (voting), both open and closed, prioritizing
independence and the interests of shareholders. The
Company conducts General Meetings of Shareholders
(GMS) both physically and electronically.
The technical procedures for vote collection (voting) for
shareholders attending physically and electronically have
been read out and are included in the GMS rules and
procedures.
1.2. Seluruh anggota Direksi dan MEMENUHI
anggota Dewan Komisaris Perusahaan Seluruh anggota Direksi dan anggota Dewan Komisaris
Terbuka hadir dalam RUPST. Tugu Insurance hadir dalam RUPST.
1.2. All members of the Board of COMPLY
Directors and Board of Commissioners All members of the Board of Directors and members
of the Public Company attend the AGMS. of the Board of Commissioners of Tugu Insurance were
present at the AGMS.
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430 Good Corporate Governance
1.3. Ringkasan risalah RUPS tersedia MEMENUHI
dalam situs web Perusahaan Terbuka Tugu Insurance telah menyediakan Ringkasan Risalah
paling sedikit selama 1 (satu) tahun. RUPS dalam situs perusahaan www.tugu.com.
1.3. Summary minutes of the AGMS are COMPLY
available on the website of the Public Tugu Insurance has provided a summary of the GMS
Company for at least 1 (one) year. Minutes on the company website at www.tugu.com.
Prinsip 2 2.1. Perusahaan Terbuka memiliki suatu MEMENUHI
Meningkatkan Kualitas kebijakan komunikasi dengan pemegang Perseroan telah memiliki kebijakan komunikasi dengan
Komunikasi Perusahaan saham atau investor. pemegang saham atau investor.
Terbuka dengan Pemegang
Saham atau Investor. 2.1. Public Company has a COMPLY
communication policy with shareholders The Company has a communication policy with
Principle 2 or investors. shareholders or investors.
Increase the Quality 2.2. Perusahaan Terbuka MEMENUHI
of Public Company’s mengungkapkan kebijakan komunikasi Kebijakan komunikasi dengan pemegang saham atau
Communications with Perusahaan Terbuka dengan pemegang investor Perseroan dapat diakses pada situs web
Shareholders or Investors. saham atau investor dalam situs web. Perusahaan www.tugu.com.
2.2. Public Company discloses the COMPLY
communication policy with shareholders The Company's communication policy with shareholders
or investors on the website. or investors can be accessed on the Company's website
at www.tugu.com.
Aspek II : Fungsi dan Peran Dewan Komisaris
Aspect II : Function and Role of the Board of Commissioners
Prinsip Rekomendasi Pemenuhan: Terpenuhi atau Jelaskan
Principle Recommendation Compliance: Comply or Explain
Prinsip 3 3.1. Penentuan jumlah anggota Dewan MEMENUHI
Memperkuat Keanggotaan Komisaris mempertimbangkan kondisi Selain mengacu kepada Peraturan Otoritas Jasa
dan Komposisi Dewan Perusahaan Terbuka. Keuangan (POJK) mengenai Tata Kelola Perusahaan
Komisaris. Perasuransian, penentuan jumlah anggota Dewan
3.1. Determination of the number of Komisaris telah mempertimbangkan kondisi Perusahaan
Principle 3 the Board of Commissioners members Terbuka dan mengacu pada POJK 33/POJK.04/2014
has considered the Public Company’s tentang Direksi dan Dewan Komisaris Emiten atau
Strengthen Membership and
condition. Perusahaan Publik.
Composition of the Board of
Commissioners.
COMPLY
In addition to referring to the Financial Services Authority
Regulation (POJK) regarding Insurance Company
Governance, in determining the number of members of
the Board of Commissioners has taken into account the
conditions of the Public Company and refers to POJK 33/
POJK.04/2014 concerning the Board of Directors and
Board of Commissioners of Issuers or Public Companies.
3.2. Penentuan komposisi anggota MEMENUHI
Dewan Komisaris memperhatikan Komposisi anggota Dewan Komisaris telah memenuhi
keberagaman keahlian, pengetahuan, kebutuhan Perseroan. Masing-masing anggota Komisaris
dan pengalaman yang dibutuhkan. memiliki pendidikan, pengalaman, dan kompetensi yang
sesuai dengan kebutuhan Perseroan, sebagaimana yang
3.2. Determination of the Board of telah diungkapkan pada Laporan Tahunan ini. Semua
Commissioners Composition has anggota Dewan Komisaris telah dinyatakan lulus fit &
considered the diversity of skills, proper test dari OJK.
knowledge, and experience required.
COMPLY
The composition of the Board of Commissioners meets
the Company's needs. Each member of the Board of
Commissioners possesses the education, experience,
and competencies required by the Company, as disclosed
in this Annual Report. All members of the Board of
Commissioners have passed the fit and proper test
conducted by the Financial Services Authority (OJK).
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Prinsip 4 4.1. Dewan Komisaris mempunyai MEMENUHI
Meningkatkan Kualitas kebijakan penilaian sendiri (self- Perseroan telah mempunyai kebijakan penilaian sendiri
Pelaksanaan Tugas dan assessment) untuk menilai kinerja untuk Dewan Komisaris sebagaimana disepakati dalam
Tanggung Jawab Dewan Dewan Komisaris. Key Performance Indicator (KPI) Dewan Komisaris.
Komisaris. Perseroan telah memiliki Komite Nominasi dan
4.1. Board of Commissioners has a Remunerasi yang membantu melakukan evaluasi
Principle 4 self-assessment policy to assess their terhadap kinerja Dewan Komisaris.
Enhance the Quality of the performance.
Board of Commissioners COMPLY
Duties and Responsibilities The Company has established its own evaluation
Implementation. policy for the Board of Commissioners, as agreed
upon in the Key Performance Indicators (KPI) of the
Board of Commissioners. The Company also has a
Nomination and Remuneration Committee, which
assists in evaluating the performance of the Board of
Commissioners.
a. Kebijakan penilaian sendiri (self- MEMENUHI
assessment) untuk menilai kinerja Kebijakan penilaian sendiri (self-assessment) untuk
Dewan Komisaris diungkapkan melalui menilai kinerja Dewan Komisaris telah diungkapkan
Laporan Tahunan Perusahaan Terbuka. dalam Laporan Tahunan ini.
a. Self-assessment to assess COMPLY
the performance of the Board of The self-assessment policy for assessing the
Commissioners is disclosed in the performance of the Board of Commissioners has been
Annual Report of the Public Company. disclosed in this Annual Report.
b. Dewan Komisaris mempunyai MEMENUHI
kebijakan terkait pengunduran diri Berdasarkan Permen BUMN 03/03/2023, POJK 33/
anggota Dewan Komisaris apabila POJK.04/2014 dan juga AD/ART Perusahaan, bahwa
terlibat dalam kejahatan keuangan. setiap anggota Dewan Komisaris yang tidak memenuhi
syarat untuk menjadi anggota Dewan Komisaris dengan
b. Board of Commissioners has a alasan apapun termasuk didalamnya adalah terlibat
policy on the resignation of Board of kejahatan keuangan maka jabatannya sebagai Dewan
Commissioners members when engaged Komisaris dapat diberhentikan. Dalam hal anggota
in financial crime. Dewan Komisaris tersebut mengundurkan diri maka akan
diputuskan dalam mekanisme RUPS.
COMPLY
Based on Ministerial Regulation of SOEs No.
03/03/2023, OJK Regulation No. 33/POJK.04/2014,
and the Company’s Articles of Association (AD/ART),
any member of the Board of Commissioners who fails to
meet the requirements to serve as a commissioner, for
any reason—including involvement in financial crimes—
may be dismissed from their position. In the event that a
Board of Commissioners member resigns, the decision
will be made through the GMS (General Meeting of
Shareholders) mechanism.
c. Dewan Komisaris atau Komite yang MEMENUHI
menjalankan fungsi Remunerasi dan Telah disusun kebijakan suksesi dalam desain talent
Nominasi menyusun kebijakan suksesi pool management system untuk mencapai keberlanjutan
dalam proses Nominasi anggota Direksi. proses nominasi anggota Direksi.
c. Board of Commissioners or COMPLY
the Committee carrying out the A succession policy has been prepared in the design of
Remuneration and Nomination function the talent pool management system to achieve continuity
formulates a succession policy in in the nomination process for members of the Board of
the nomination of Board of Directors Directors.
members.
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Tata Kelola Perusahaan
432 Good Corporate Governance
Aspek III : Fungsi dan Peran Direksi
Aspect III : Function and Role of the Board of Directors
Prinsip Rekomendasi Pemenuhan: Terpenuhi atau Jelaskan
Principle Recommendation Compliance: Comply or Explain
Prinsip 5 5.1. Penentuan jumlah anggota Direksi MEMENUHI
Memperkuat Keanggotaan mempertimbangkan kondisi Perusahaan Penentuan jumlah anggota Direksi telah
dan Komposisi Direksi. Terbuka serta efektivitas dalam mempertimbangkan kondisi Perusahaan dan mengacu
pengambilan keputusan. pada POJK No. 73/POJK.05/2016 tentang Tata Kelola
Principle 5 Perusahaan yang Baik bagi Perusahaan Perasuransian
Strengthening the 5.1. Determination of the number of sebagaimana telah diubah dengan POJK No. 43/
Membership and the Board of Directors members has POJK.05/2019 tentang Perubahan atas POJK No. 73/
Composition of the Board of considered the Public Company's POJK.05/2016 tentang Tata Kelola Perusahaan yang
Directors. condition and effectiveness in decision- Baik bagi Perusahaan Perasuransian, serta POJK No.
making. 33/POJK.04/2014 tentang Direksi dan Dewan Komisaris
Emiten atau Perusahaan Publik.
COMPLY
Determination of the number of members of the Board
of Directors has taken into account the condition of the
Company and refers to POJK No. 73/POJK.05/2016
concerning Good Corporate Governance for Insurance
Companies as amended by POJK No. 43/POJK.05/2019
concerning Amendments to POJK No. 73/POJK.05/2016
concerning Good Corporate Governance for Insurance
Companies, and POJK No. 33/POJK.04/2014 concerning
the Board of Directors and Board of Commissioners of
Issuers or Public Companies.
a. Penentuan komposisi anggota Direksi MEMENUHI
memperhatikan keberagaman keahlian, Komposisi anggota Direksi telah memenuhi kebutuhan
pengetahuan, dan pengalaman yang Perseroan. Masing-masing anggota Direksi memiliki
dibutuhkan. pendidikan, pengalaman, dan kompetensi yang sesuai
dengan kebutuhan Perseroan, sebagaimana yang telah
a. Determination of the composition diungkapkan dalam Laporan Tahunan ini. Semua anggota
of Board of Directors members has Direksi telah dinyatakan lulus fit & proper test dari OJK.
considered the diversity of skills,
knowledge, and experience needed.
COMPLY
The composition of the members of the Board of
Directors has complied with the needs of the Company.
Each member of the Board of Directors has education,
experience, and competence in accordance with the
needs of the Company as disclosed in this Annual
Report. All members of the Board of Directors have
passed the fit and proper test conducted by the Financial
Services Authority (OJK).
b. Anggota Direksi yang membawahi MEMENUHI
bidang akuntansi atau keuangan Ibu Fitri Azwar, sebagai Direktur Keuangan & Layanan
memiliki keahlian dan/atau Korporat yang membawahi bidang akuntansi atau
pengetahuan di bidang akuntansi. keuangan, memiliki latar belakang pendidikan,
pengalaman kerja, serta keahlian dan/atau pengetahuan
b. Board of Directors member in charge di bidang akuntansi. Beliau meraih gelar Sarjana Ekonomi
of accounting or finance has expertise dari Universitas Andalas dan gelar Magister Manajemen
and/or knowledge in accounting. dari Universitas Indonesia. Profil Ibu Fitri Azwar dapat
dilihat lebih lanjut pada Bab Profil Perusahaan.
COMPLY
Mrs. Fitri Azwar, as Finance & Corporate Services Director
in charge of accounting or finance, has an educational
background, work experience, and expertise and/
or knowledge in accounting. He holds a Bachelor of
Economy degree from Andalas University and a Master
of Management degree from the University of Indonesia.
Mrs. Fitri Azwar’s profile can be found in the Company
Profile chapter.
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Tata Kelola Perusahaan
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Prinsip 6 6.1. Direksi mempunyai kebijakan MEMENUHI
Meningkatkan Kualitas penilaian sendiri (self-assessment) untuk Perseroan telah mempunyai kebijakan penilaian sendiri
Pelaksanaan Tugas dan menilai kinerja Direksi. untuk Direksi. Direksi memiliki kebijakan self-assessment
Tanggung Jawab Direksi. yang dilakukan secara berkala berdasarkan KPI
6.1. Board of Directors has a self- corporate, yang hasilnya ditinjau dan dievaluasi oleh
Principle 6 assessment policy to assess their komite Nominasi dan Remunerasi dan dilaporkan kepada
Enhance the Quality of performance. Dewan Komisaris.
the Board of Directors
Duties and Responsibilities COMPLY
Implementation. The Company has its self-assessment policy for the
Board of Directors. The Board of Directors has a self-
assessment policy, which is conducted periodically
based on corporate KPIs. The results are reviewed
and evaluated by the Nomination and Remuneration
Committee and reported to the Board of Commissioners.
6.2. Kebijakan penilaian sendiri (self- MEMENUHI
assessment) untuk menilai kinerja Kebijakan self-assessment atas kinerja Direksi telah
Direksi diungkapkan melalui laporan diungkapkan pada bagian Penilaian Kinerja Direksi dalam
tahunan Perusahaan Terbuka. Bab Tata Kelola Laporan Tahunan ini.
6.2. Self-assessment policy to assess COMPLY
the Board of Directors' performance is The Self-Assessment Policy on Board of Directors'
disclosed through the annual report of performance has been disclosed in the Board of
the Public Company. Directors' Performance Assessment section in the
Governance Chapter of this Annual Report.
6.3. Direksi mempunyai kebijakan MEMENUHI
terkait pengunduran diri anggota Berdasarkan Peraturan Menteri BUMN 03/03/2023 dan
Direksi apabila terlibat dalam kejahatan POJK 33/POJK.04/2014 dan juga AD/ART PT Asuransi
keuangan. Tugu Pratama Indonesia, Tbk. Bahwa setiap anggota
Direksi yang tidak memenuhi syarat untuk menjadi
6.3. Board of Directors has a policy anggota Direksi dengan alasan apapun termasuk di
regarding the resignation of the Board dalamnya adalah terlibat kejahatan keuangan maka
of Directors members when engaged in akan diberhentikan sebagai anggota Direksi. Dalam hal
financial crime. anggota Direksi tersebut mengundurkan diri maka akan
diputuskan dalam mekanisme RUPS.
COMPLY
Based on Ministerial Regulation of SOEs No.
03/03/2023, OJK Regulation No. 33/POJK.04/2014,
and the Articles of Association (AD/ART) of PT Asuransi
Tugu Pratama Indonesia Tbk, any member of the Board
of Directors who fails to meet the requirements to serve
as a director, for any reason including involvement in
financial crimes shall be dismissed from their position. In
the event that a Board of Directors member resigns, the
decision will be made through the GMS (General Meeting
of Shareholders) mechanism.
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Tata Kelola Perusahaan
434 Good Corporate Governance
Aspek IV : Partisipasi Pemangku Kepentingan
Aspect IV : Stakeholders’ Participation
Prinsip Rekomendasi Pemenuhan: Terpenuhi atau Jelaskan
Principle Recommendation Compliance: Comply or Explain
Prinsip 7 7.1. Perusahaan Terbuka memiliki MEMENUHI
Meningkatkan Aspek Tata kebijakan untuk mencegah terjadinya Perseroan telah memiliki kebijakan untuk mencegah
Kelola Perusahaan melalui insider trading. terjadinya insider trading, sebagaimana diatur dalam
Partisipasi Pemangku Pedoman Kebijakan Transaksi Bagi Orang Dalam No.
Kepentingan. 7.1. Public Company has a policy to A-001/6500/2023, serta Pedoman Pencegahan
prevent insider trading. Pelanggaran Konflik Kepentingan Tugu Insurance, yang
Principle 7 melarang Insan Tugu untuk memanfaatkan informasi
Improve Corporate rahasia dan data bisnis perusahaan untuk kepentingan di
Governance Aspect through luar perusahaan.
Stakeholders’ Participation.
COMPLY
The Company has established a policy to prevent insider
trading, as stipulated in the Guidelines on Transaction
Policy for Insiders No. A-001/6500/2023 and the
Guidelines for Preventing Violations of Conflict of Interest
at Tugu Insurance, which prohibit Tugu personnel from
using confidential information and company business
data for interests outside the Company.
7.2. Perusahaan Terbuka memiliki MEMENUHI
kebijakan antikorupsi dan anti-fraud. Perseroan telah memiliki kebijakan antikorupsi dan anti-
fraud sebagaimana diatur dalam Pedoman Pengendalian
7.2. Public Company has an anti- Gratifikasi, Pedoman Tata Kelola Perusahaan, Pedoman
corruption and anti-fraud policy. Sistematika Etika Usaha dan Tata Perilaku (Code of
Conduct), Pedoman Pencegahan Pelanggaran Konflik
Kepentingan, Pedoman Strategi Anti-Fraud, dan Pedoman
Sistem Manajemen Anti Penyuapan (SMAP), yang
diberlakukan bagi seluruh Insan Perseroan.
COMPLY
The Company has established anti-corruption and anti-
fraud policies, as regulated in the Gratification Control
Guidelines, Corporate Governance Guidelines, Business
Ethics and Code of Conduct Guidelines, Guidelines for
Preventing Violations of Conflict of Interest, Anti-Fraud
Strategy Guidelines, and the Anti-Bribery Management
System (SMAP) Guidelines. These policies apply to all
Company personnel.
7.3. Perusahaan Terbuka memiliki MEMENUHI
kebijakan tentang seleksi dan Perseroan telah melakukan seleksi pemasok (vendor)
peningkatan kemampuan pemasok atau berdasarkan Pedoman Tata Kerja Organisasi Pelaksanaan
vendor. Sertifikasi dan Evaluasi Penyedia Barang dan/atau
Jasa No. B-002/3701/2023 dan Pedoman Manajemen
7.3. Public Company has a policy of Rekanan Pihak Ketiga No. A-001/TCD0000200/2025 PT
vendor selection and enhancement of Asuransi Tugu Pratama Indonesia, Tbk. Perseroan juga
suppliers or vendors’ capabilities. melakukan evaluasi pemasok (vendor) berkala setiap 1
(satu) tahun sekali.
COMPLY
The Company conducts supplier (vendor) selection based
on the Guidelines for Organizational Work Procedures
for the Implementation of Certification and Evaluation of
Goods and/or Services Providers No. B-002/3701/2023
and Third Party Partner Management Guidelines No.
A-001/TCD0000200/2025 of PT Asuransi Tugu Pratama
Indonesia Tbk. The Company also performs periodic
supplier (vendor) evaluations once every year.
7.4. Perusahaan Terbuka memiliki JELASKAN
kebijakan tentang pemenuhan hak-hak Perseroan tidak memiliki pinjaman/kreditur dalam artian
kreditur. Bank atau Lembaga Keuangan lainnya.
7.4. Public Company has a policy on the EXPLAIN
fulfillment of the rights of creditors. The Company does not have loans/creditors in the
context of banks or other financial institutions.
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Tata Kelola Perusahaan
Good Corporate Governance 435
7.5. Perusahaan Terbuka memiliki MEMENUHI
kebijakan sistem whistleblowing. Perseroan telah mempunyai Pedoman Whistleblowing
System (WBS) sebagaimana diungkapkan dalam Bab Tata
7.5. Public Company has a Kelola Laporan Tahunan ini.
whistleblowing system policy.
COMPLY
The Company has Whistleblowing System (WBS)
Guidelines as disclosed in the Governance Chapter of
this Annual Report.
7.6. Perusahaan Terbuka memiliki MEMENUHI
kebijakan pemberian insentif jangka Kebijakan insentif jangka panjang Perseroan mengacu
panjang kepada Direksi dan karyawan. pada ketentuan Peraturan Menteri Badan Usaha Milik
Negara Nomor PER-3/MBU/03/2023 tentang Organ Dan
7.6. Public Company has a policy to Sumber Daya Manusia Badan Usaha Milik Negara serta
give long-term incentives to the Board of keputusan Pemegang Saham yang ditetapkan dalam
Directors and employees. Rapat Umum Pemegang Saham Tahunan.
COMPLY
The Company’s long-term incentive policy refers to the
provisions of the Minister of State-Owned Enterprises
Regulation Number PER-3/MBU/03/2023 concerning
the Organs and Human Resources of State-Owned
Enterprises, as well as to resolutions of the Shareholders
adopted at the Annual General Meeting of Shareholders.
Aspek V : Keterbukaan Informasi
Aspect V : Information Disclosure
Prinsip Rekomendasi Pemenuhan: Terpenuhi atau Jelaskan
Principle Recommendation Compliance: Comply or Explain
Prinsip 8 8.1. Perusahaan Terbuka memanfaatkan MEMENUHI
Meningkatkan Pelaksanaan Keterbukaan penggunaan teknologi informasi secara Selain menggunakan situs web dan
Informasi. lebih luas selain situs web sebagai media pelaporan secara elektronik seperti
keterbukaan informasi. IDXNet dan OJK Reporting. Perseroan
Principle 8 juga menggunakan platform media
Improve the Implementation of Information 8.1. Public Company utilizes information sosial prioritas sebagai sarana
Disclosure. technology more widely in addition to pengungkapan informasi, yaitu
the website as a media for information Instagram, LinkedIn, dan Facebook.
disclosure.
COMPLY
In addition to using the website and
electronic reporting platforms such
as IDXNet and OJK Reporting, the
Company also utilizes priorities social
media platforms to disclose information,
including Instagram, Linkedln, and
Facebook.
8.2. Laporan Tahunan Perusahaan MEMENUHI
Terbuka mengungkapkan pemilik Perseroan telah mengungkapkan
manfaat akhir dalam kepemilikan saham informasi mengenai pemilik
Perusahaan Terbuka paling sedikit 5% manfaat akhir dalam kepemilikan
(lima persen), selain pengungkapan saham Perusahaan Terbuka paling
pemilik manfaat akhir dalam kepemilikan sedikit 5% (lima persen), selain
saham Perusahaan Terbuka melalui pengungkapan pemilik manfaat akhir
pemegang saham utama dan pengendali. dalam kepemilikan saham Perseroan
melalui pemegang saham utama dan
8.2. Public Company’s Annual Report pengendali.
discloses the ultimate beneficial owner
in the shareholding of Public Company’s COMPLY
shares at least 5% (five percent), in The Company has disclosed information
addition to the disclosure of the ultimate regarding the ultimate beneficial owner
beneficial owner in Public Company’s in Public Company share ownership of
share ownership through majority and at least 5% (five percent), in addition to
controlling shareholders. disclosing the ultimate beneficial owner
in the Company's share ownership
through the majority and controlling
shareholders.
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Tanggung Jawab Sosial Perusahaan
436 Corporate Social Responsibility
Asuransi Kesehatan
Health Insurance
Tugu Insurance Health Insurance (THIS) adalah program asuransi kesehatan untuk komersial yang ditujukan kepada kumpulan/
perusahaan bagi karyawannya. Setelah pihak perusahaan membayar premi 1 tahun, Perseroan memberikan manfaat maksimal
program THIS, berupa manfaat medis sesuai dengan jenis dan besarnya manfaat asuransi kesehatan yang terdapat dalam
daftar manfaat.
Tugu Insurance Health Insurance (THIS) is a health insurance program for commercial aimed at groups/companies’ employees.
After paying for 1-year premium, the Company provides the maximum benefits of the ‘THIS’ program in the form of medical
benefits according to the type and amount of health insurance benefits.
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Tanggung Jawab
Sosial Perusahaan
Corporate Social Responsibility
.06
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Tanggung Jawab Sosial Perusahaan
438 Corporate Social Responsibility
Tata Kelola Tanggung Jawab Sosial Perusahaan
Corporate Social Responsibility Governance
Komitmen dan Strategi Keberlanjutan
Commitment and Strategy of Sustainability
Tugu Insurance menempatkan Tanggung Jawab Sosial dan Tugu Insurance positions Corporate Social and
Lingkungan (TJSL) dalam konteks yang lebih luas dan fokus Environmental Responsibility (CSR) within a broader
pada keberlanjutan bisnis melalui komitmen dan strategi context by focusing on business sustainability through
yang dapat mendukung terciptanya nilai tambah jangka commitments and strategies that support the creation of
panjang untuk seluruh pemangku kepentingan. long-term value for all stakeholders.
Komitmen dan Keberlanjutan Sebagai Model Bisnis
Commitment and Sustainability as a Business Model
Tugu Insurance menempatkan strategi keberlanjutan Tugu Insurance places its sustainability strategy as a core
sebagai bagian inti dari model bisnis dan tata kelola risiko, component of its business model and risk governance,
bukan sekadar program filantropi. Perseroan memastikan rather than merely a philanthropic program. The Company
bahwa prinsip Environmental, Social, and Governance (ESG) ensures that Environmental, Social, and Governance (ESG)
terintegrasi dalam proses perencanaan dan pengambilan principles are integrated into its planning and decision-
keputusan, sehingga keberlanjutan menjadi pertimbangan making processes, making sustainability an inherent
yang melekat dalam pengembangan bisnis, pengelolaan consideration in business development, risk management,
risiko, serta alokasi sumber daya. and resource allocation.
Sebagai dasar arah jangka panjang, strategi keberlanjutan As the basis of its long-term direction, the Company’s
Perseroan diselaraskan dengan visi “Menjadi Perusahaan sustainability strategy is adjusted to its vision of “Become
Asuransi Umum Nomor Satu di Indonesia” dan misi the Number One General Insurance Company in Indonesia”
Perseroan. Dengan pendekatan ini, Tugu Insurance and its corporate mission. Through this approach, Tugu
menjaga konsistensi antara target pertumbuhan, ketahanan Insurance maintains consistency between its growth
perusahaan, serta penciptaan nilai jangka panjang bagi targets, corporate resilience, and the creation of long-term
pemangku kepentingan. value for stakeholders.
Penyelarasan Strategi dengan RJPP, RKAP, dan RAKB
Alignment of Strategies with RJPP, RKAP, and RAKB
Untuk memastikan implementasi yang terarah dan In order to ensure focused and accountable
akuntabel, Tugu Insurance mengintegrasikan prinsip implementation, Tugu Insurance integrates ESG
ESG ke dalam Rencana Jangka Panjang Perusahaan principles into the Company’s Long-Term Plan (RJPP),
(RJPP), Rencana Kerja dan Anggaran Perusahaan (RKAP) the annual Corporate Work Plan and Budget (RKAP),
tahunan, serta Rencana Aksi Keuangan Berkelanjutan and the Sustainable Finance Action Plan (RAKB). This
(RAKB). Kerangka ini memastikan setiap keputusan framework ensures that every strategic decision, including
strategis, termasuk investasi, pengembangan produk, dan investments, product development, and risk management,
pengelolaan risiko, dipertimbangkan secara menyeluruh dari is comprehensively assessed from economic, social, and
sisi ekonomi, sosial, dan lingkungan. environmental perspectives.
Perseroan juga melakukan evaluasi berkala atas strategi The Company also conducts periodic evaluations of its
dan pelaksanaannya melalui mekanisme RJPP, RKAP, strategy and its implementation through the RJPP, RKAP,
dan RAKB. Evaluasi ini dilakukan agar strategi tetap and RAKB mechanisms. These evaluations are carried
sejalan dengan tujuan jangka panjang Perseroan, sekaligus out to ensure that the strategy remains aligned with the
responsif terhadap dinamika regulasi dan ekspektasi Company’s long-term objectives while remaining responsive
pemangku kepentingan. to regulatory developments and stakeholder expectations.
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Tanggung Jawab Sosial Perusahaan
Corporate Social Responsibility 439
Fokus Strategi pada Tiga Pilar Utama Strategic Focus on Three Main Pillars
Strategi keberlanjutan Tugu Insurance dijalankan melalui Tugu Insurance’s sustainability strategy is implemented
tiga pilar utama: through three main pillars:
Pilar pertama adalah pengembangan produk dan portofolio The first pillar is the development of ESG-oriented products
yang berorientasi ESG. Perseroan mengembangkan and portfolio. The Company develops protection solutions
solusi perlindungan yang relevan dengan transisi menuju that are relevant to the transition towards a green economy,
ekonomi hijau, termasuk dukungan terhadap kendaraan including support for electric vehicles as well as protection
listrik serta perlindungan aset energi baru dan terbarukan. for new and renewable energy assets. Moreover, the
Selain itu, Perseroan juga melakukan kajian atas peluang Company also conducts assessments of opportunities for
pengembangan asuransi karbon serta Carbon Capture Utility the development of carbon insurance as well as Carbon
Storage & Compression (UCC) sebagai bagian dari kesiapan Capture Utility Storage & Compression (UCC), as part of
menghadapi kebutuhan pasar yang terus berkembang. its preparedness in addressing the evolving needs of the
market.
Pilar kedua adalah penguatan tata kelola dan manajemen The second pillar is the strengthening of governance and
risiko. Perseroan memperkuat pengawasan dan risk management. The Company enhances oversight and
pengendalian melalui pendekatan yang terstruktur agar control through a structured approach to ensure that risk
pengelolaan risiko, kepatuhan, dan pengambilan keputusan management, compliance, and decision-making are carried
berjalan konsisten dengan prinsip tata kelola yang baik. out consistently in line with the principles of good corporate
governance.
Pilar ketiga adalah pemberdayaan masyarakat dan The third pillar is community empowerment and
pelestarian lingkungan melalui program Bakti Tugu. Pilar environmental conservation through the Bakti Tugu program.
ini menjadi wujud komitmen Perseroan dalam membangun This pillar represents the Company’s commitment to
dampak sosial yang relevan dan memberikan manfaat yang creating relevant social impact and delivering tangible
dapat dirasakan oleh pemangku kepentingan. benefits for stakeholders.
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Tanggung Jawab Sosial Perusahaan
440 Corporate Social Responsibility
Pengembangan Produk dan Portofolio yang Berorientasi ESG
1 ESG-Oriented Product and Portfolio Development
Sebagai bagian dari upaya mendukung ekonomi As part of efforts to support a sustainable economy,
berkelanjutan, Tugu Insurance mengembangkan Tugu Insurance develops a product portfolio aligned
portofolio produk yang relevan dengan transisi with the energy transition and green economy
energi dan pertumbuhan ekonomi hijau. Perseroan growth. The Company provides coverage for electric
menyediakan perlindungan untuk kendaraan listrik vehicles through its t drive products (conventional and
melalui produk t drive (konvensional dan syariah), sharia), and expands its support for the protection
serta memperluas dukungan terhadap perlindungan of new and renewable energy generation assets,
aset pembangkit energi baru dan terbarukan, seperti such as geothermal, hydropower, and solar energy.
panas bumi, tenaga air, dan tenaga surya. Selain itu, In addition, the Company conducts assessments
Perseroan juga melakukan kajian pengembangan on the development of carbon insurance as well as
asuransi karbon serta Carbon Capture Utilization and Carbon Capture, Utilization and Storage (CCUS) as an
Storage (CCUS) sebagai langkah antisipatif terhadap anticipatory measure to address evolving market needs.
kebutuhan pasar yang terus berkembang.
Inisiatif tersebut selaras dengan Kegiatan Usaha These initiatives are aligned with the OJK’s Sustainable
Berkelanjutan (KKUB) OJK dan berkontribusi terhadap Business Activities Category (KKUB) and contribute to
Tujuan Pembangunan Berkelanjutan (TPB), khususnya the Sustainable Development Goals (SDGs), particularly
TPB 7 (Energi Bersih dan Terjangkau), TPB 9 (Industri, SDG 7 (Affordable and Clean Energy), SDG 9 (Industry,
Inovasi, dan Infrastruktur), serta TPB 13 (Penanganan Innovation, and Infrastructure), and SDG 13 (Climate
Perubahan Iklim). Action).
Penguatan Tata Kelola dan Manajemen Risiko
2 Strengthening Governance and Risk Management
Seluruh strategi keberlanjutan Perseroan ditopang All of the Company’s sustainability strategies
oleh tata kelola yang kuat melalui penerapan Three are supported by strong governance through the
Lines Model, penguatan manajemen risiko, serta implementation of the Three Lines Model, enhanced risk
peningkatan kompetensi berkelanjutan bagi Dewan management, and continuous competency development
Komisaris, Direksi, Komite, dan Corporate Secretary. for the Board of Commissioners, Board of Directors,
Pengembangan kapabilitas dilakukan melalui berbagai Committees, and the Corporate Secretary. Capability
pelatihan di bidang keuangan berkelanjutan, manajemen development is carried out through various training
risiko, tata kelola, serta integritas, sehingga Perseroan programs in sustainable finance, risk management,
dapat menjaga konsistensi penerapan prinsip ESG di governance, and integrity, so that the Company
seluruh fungsi organisasi. can consistently apply ESG principles across all
organizational functions.
Konsistensi dalam pengelolaan risiko dan kinerja Consistency in risk management and sustainability
keberlanjutan tercermin dari kemampuan performance is reflected in Tugu Insurance’s ability to
Tugu Insurance mempertahankan predikat Financial maintain a Financial Strength Rating of A- (Excellent)
Strength Rating A- (Excellent) dan Long-Term Issuer and a Long-Term Issuer Credit Rating of “a-” (Excellent)
Credit Rating “a-” (Excellent) dari AM Best sejak 2016 from AM Best from 2016 to 2025, as well as an
hingga 2025, serta Indonesia National Scale Rating Indonesia National Scale Rating (NSR) of aaa.ID
(NSR) aaa.ID (Exceptional). Kinerja ini juga diperkuat (Exceptional). This performance is further reinforced
oleh 40 penghargaan eksternal yang diperoleh by 40 external awards received by the Company in
perusahaan selama tahun 2025. Diantaranya, CSR 2025, including the CSR Brand Equity Awards, The Best
Brand Equity Awards, The Best Corporate Emission Corporate Emission Reduction Transparency Awards,
Reduction Transparency Awards, GCG Awards, TOP GCG Awards, TOP GRC Awards, and other recognitions
GRC Awards, serta pengakuan lainnya terkait kualitas related to service quality and management reputation,
layanan dan reputasi manajemen seperti sertifikasi ISO such as ISO 37001 and ISO 27001 certifications.
37001 dan ISO 27001.
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Tanggung Jawab Sosial Perusahaan
Corporate Social Responsibility 441
Pemberdayaan Masyarakat dan Pelestarian
3 Community Empowerment and Environmental
Lingkungan melalui Program Bakti Tugu Pada dimensi Conservation through the Bakti Tugu Program From
sosial, strategi keberlanjutan Perseroan dijalankan a social perspective, the Company’s sustainability
melalui program Bakti Tugu yang memiliki empat strategy is implemented through the Bakti Tugu
pilar utama, yaitu Lingkungan Hidup, Pendidikan & program, which has four main pillars: Environment,
Literasi Keuangan, Kesehatan & Keselamatan, serta Education & Financial Literacy, Health & Safety, and
Pemberdayaan Masyarakat. Selama periode pelaporan, Community Empowerment. During the reporting period,
Tugu Insurance melaksanakan berbagai program CSR, Tugu Insurance organized various CSR programs,
termasuk literasi keuangan di sekolah dan universitas, including financial literacy in schools and universities,
literasi keuangan untuk masyarakat dan pelaku UMKM, financial literacy for the community and MSMEs, road
kampanye keselamatan berkendara, layanan ambulans safety campaigns, free ambulance services, disability
gratis, program disabilitas berdaya, serta kegiatan empowerment programs, and other community
penguatan komunitas lainnya. development activities.
Sepanjang tahun 2025, program-program tersebut Throughout 2025, these programs had reached more
menjangkau lebih dari 15.000 penerima manfaat. than 15,000 beneficiaries. This achievement reinforces
Capaian ini memperkuat komitmen Perseroan dalam the Company’s commitment to creating tangible social
membangun dampak sosial yang nyata dan relevan impact that is relevant to community needs.
dengan kebutuhan masyarakat.
Pada aspek lingkungan, Tugu Insurance berfokus pada From an environmental perspective, Tugu Insurance
pengurangan jejak lingkungan dari aktivitas operasional focuses on reducing the environmental footprint of
melalui pengelolaan energi, air, kertas, dan sampah. its operational activities through the management of
Pemantauan dilakukan oleh fungsi HSSE melalui energy, water, paper, and waste. Monitoring is carried
pendekatan yang terukur, juga pengurangan penggunaan out by the HSSE function using a measurable approach,
kertas melalui digitalisasi proses bisnis. Digitalisasi as well as reduction of paper usage through the
ini didukung oleh implementasi Tugu Insurance Core digitalization of business processes. This digitalization
System (TICS) serta pemanfaatan berbagai aplikasi is supported by the implementation of the Tugu
internal untuk meningkatkan efisiensi dan tata kelola Insurance Core System (TICS) and the utilization of
proses kerja. various internal applications to enhance efficiency and
governance in work processes.
Selain upaya internal, Perseroan juga menjalankan In addition to internal efforts, the Company also
inisiatif konservasi, termasuk penanaman lebih dari implements conservation initiatives, including the
10.000 bibit mangrove di Kepulauan Seribu dan planting of more than 10,000 mangrove seedlings
program reforestasi serta penerapan program daur in the Seribu Islands and reforestation programs, as
ulang limbah tekstil. Program ini dikaitkan secara well as implementing textile waste recycling programs.
langsung dengan TPB 12 (Konsumsi dan Produksi yang These initiatives are directly linked to SDG 12
Bertanggung Jawab), TPB 13 (Penanganan Perubahan (Responsible Consumption and Production), SDG 13
Iklim), TPB 14 (Ekosistem Lautan), dan TPB 15 (Climate Action), SDG 14 (Life Below Water), and SDG
(Ekosistem Daratan). 15 (Life on Land).
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
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Tanggung Jawab Sosial Perusahaan
442 Corporate Social Responsibility
Struktur Organisasi TJSL
CSR Organization Structure
Tugu Insurance memiliki struktur organisasi TJSL yang Tugu Insurance has established a CSR organizational
lincah dan adaptif, sehingga mampu merespons kebutuhan structure that is agile and adaptive, enabling the Company
pemangku kepentingan secara cepat, terukur, dan selaras to respond to stakeholder needs in a timely, measurable,
dengan strategi bisnis Perseroan. Adapun fungsi TJSL and business-aligned manner. The CSR function is
dijalankan oleh Departemen Government, Public Relation carried out by the Government, Public Relations, and
dan CSR yang selaras dengan misi Perseroan. Departemen CSR Department, which operates in alignment with the
ini berada di bawah Sekretaris Perusahaan secara langsung Company’s mission. This department reports directly to the
dan memiliki arahan langsung dari Presiden Direktur Corporate Secretary and receives direct oversight from the
dilaksanakan sesuai dengan pedoman TJSL No. A-001/ President Director implemented in accordance with CSR
TCA0020000/2025. guidelines No. A-001/TCA0020000/2025.
Presiden Direktur
President Director
Sekretaris Perusahaan
Corporate Secretary
Departemen Government, PR dan CSR
Government, PR and CSR Department
Implementasi Program TJSL
CSR Program Implementation
Implementasi program Tanggung Jawab Sosial dan The implementation of Tugu Insurance’s Corporate Social
Lingkungan (TJSL) Tugu Insurance dilaksanakan secara and Environmental Responsibility (CSR) programs is
terstruktur dengan mengacu pada tiga strategi utama carried out in a structured manner and aligned with the
keberlanjutan Perseroan, yaitu pengembangan produk dan Company’s three key sustainability strategies, namely ESG-
portofolio berorientasi ESG, penguatan tata kelola dan oriented product and portfolio development, strengthening
manajemen risiko, serta pemberdayaan masyarakat dan governance and risk management, and community
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Tanggung Jawab Sosial Perusahaan
Corporate Social Responsibility 443
pelestarian lingkungan. Melalui kerangka ini, Perseroan empowerment and environmental conservation. Through
memastikan bahwa seluruh inisiatif TJSL tidak hanya this framework, the Company ensures that all CSR
memberikan dampak sosial dan lingkungan yang nyata, initiatives deliver tangible social and environmental impact
tetapi juga mendukung keberlanjutan model bisnis serta while also supporting the sustainability of its business
penciptaan nilai jangka panjang bagi para pemangku model and the creation of long-term value for stakeholders.
kepentingan. Dalam pelaksanaannya, program TJSL juga In addition, the CSR programs are aligned with the
diselaraskan dengan Tujuan Pembangunan Berkelanjutan Sustainable Development Goals (SDGs) to ensure that the
(TPB/SDGs) sehingga kontribusi Perseroan terhadap Company’s contributions to sustainable development are
pembangunan berkelanjutan dapat terukur dan terarah. measurable and well-directed.
Sepanjang tahun 2025, implementasi TJSL diwujudkan Throughout 2025, the implementation of CSR was reflected
melalui delapan aktivitas utama yang mencerminkan in eight key initiatives that demonstrate the Company’s
komitmen Perseroan dalam mengintegrasikan commitment to integrating sustainability principles into
prinsip keberlanjutan ke dalam kegiatan operasional, its operational activities, business development, and
pengembangan bisnis, serta program pemberdayaan community empowerment programs in a consistent and
masyarakat secara konsisten dan bertanggung jawab. responsible manner.
Program TJSL dan Kontribusi terhadap Pencapaian TPB Tahun 2025
The CSR Program and Contribution to the Achievement of the SDGs in 2025
Tugu Insurance memandang Tujuan Pembangunan Tugu Insurance views the Sustainable Development
Berkelanjutan (TPB/SDGs) sebagai kerangka yang relevan Goals (SDGs) as a relevant framework to ensure that
untuk memastikan kontribusi Perseroan berjalan terarah the Company’s contributions are well-directed and deliver
dan memberikan dampak yang nyata. Oleh karena itu, tangible impact. Therefore, the Company integrates the SDG
Perseroan mengintegrasikan agenda TPB ke dalam strategi agenda into its business strategy, the Sustainable Finance
bisnis, Rencana Aksi Keuangan Berkelanjutan (RAKB), serta Action Plan (RAKB), and the implementation of the Bakti
pelaksanaan program Bakti Tugu. Tugu program.
Kontribusi Perseroan tidak hanya diwujudkan melalui The Company’s contributions are realized not only through
kegiatan sosial dan lingkungan, tetapi juga melalui social and environmental initiatives, but also through
pengembangan produk dan layanan berorientasi ESG yang the development of ESG-oriented products and services
selaras dengan Kategori Kegiatan Usaha Berkelanjutan which are aligned with the Sustainable Business Activities
(KKUB). Pendekatan ini memperkuat peran Tugu Insurance Categories (KKUB). This approach strengthens Tugu
dalam mendukung agenda pembangunan berkelanjutan Insurance’s role in supporting the national sustainable
nasional, sekaligus memastikan bahwa keberlanjutan development agenda, while ensuring that sustainability is
menjadi bagian dari praktik bisnis yang relevan dan embedded as an integral and relevant part of its business
berkelanjutan. practices.
Secara garis besar, kontribusi Tugu Insurance terhadap Overall, Tugu Insurance’s contributions to the SDGs
TPB sepanjang tahun 2025 dipetakan melalui empat pilar throughout 2025 are mapped through the four pillars of
Bakti Tugu serta inisiatif produk dan layanan berkelanjutan. the Bakti Tugu program as well as its sustainable product
Pemetaan ini membantu pemangku kepentingan melihat and service initiatives. This mapping enables stakeholders
keterkaitan yang jelas antara program Perseroan, indikator to clearly understand the linkages between the Company’s
dampak yang dipantau, dan TPB yang didukung. programs, the impact indicators being monitored, and the
SDGs being supported.
Berikut tabel yang merangkum pilar, contoh program atau The following table summarizes the pillars, examples of
kegiatan utama, serta TPB yang relevan: main programs or activities, and the relevant SDGs:
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
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444 Corporate Social Responsibility
Kegiatan/Produk/
Layanan Contoh Program/Kegiatan Utama 2025 TPB yang Didukung
No.
Activities/Products/ Examples of Main Programs/Activities in 2025 Supported SDGs
Services
1 Bakti untuk • Penanaman mangrove, termasuk kegiatan yang
Lingkungan Hidup dikaitkan dengan World Mangroves Day dan program
Bakti for the internal Perseroan.
Environment • Program pengelolaan sampah, termasuk daur ulang
seragam dan pakaian bekas, aksi bersih pantai,
serta pemantauan limbah untuk penguatan data
lingkungan.
• Mangrove planting, including activities linked to World
Mangroves Day and the Company’s internal programs.
• Waste management programs, including the recycling
of uniforms and used clothing, beach clean-up
activities, and waste monitoring to strengthen
environmental data.
2 Bakti untuk • Roadshow literasi keuangan di sekolah dan
Pendidikan dan universitas, termasuk kerja sama dengan institusi
Literasi Keuangan pendidikan.
Bakti for Education • Literasi Keuangan untuk masyarakat pesisir dan
and Financial UMKM.
Literacy • Kegiatan edukasi publik melalui webinar serta
kompetisi pengembangan ide dan studi kasus.
• Bantuan sarana dan prasarana pendidikan.
• Financial literacy roadshows at schools and
universities, including collaborations with educational
institutions.
• Financial literacy programs for coastal communities
and MSMEs.
• Public education initiatives through webinars as well
as idea development and case study competitions.
• Assistance of educational facilities and infrastructure.
3 Bakti untuk • Layanan ambulans gratis Tugu Insurance (operasional
Kesehatan dan Jabodetabek).
Keselamatan • Donor darah bersama PMI.
Bakti for Health • Bantuan pembangunan dan pemeliharaan fasilitas air
and Safety bersih di wilayah yang membutuhkan akses air layak.
• Kampanye keselamatan berkendara.
• Tugu Insurance’s free ambulance services (operating
in Jabodetabek area).
• Blood donation program in collaboration with PMI.
• Assistance of the construction and maintenance of
clean water facilities in areas with limited access to
safe water.
• Road safety campaigns.
4 Bakti untuk • Program Disabilitas Berdaya melalui dukungan UMKM
Pemberdayaan disabilitas.
Masyarakat • Pemberdayaan masyarakat melalui program
Bakti for komunitas dan pelatihan, termasuk pelatihan
Community pertanian hidroponik untuk disabilitas.
Empowerment • Literasi Keuangan untuk UMKM.
• Disability Empowerment Program through support for
disability-led MSMEs.
• Community empowerment initiatives through
community programs and training, including
hydroponic farming training for persons with
disabilities.
• Financial Literacy for MSMEs.
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Tanggung Jawab Sosial Perusahaan
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Kegiatan/Produk/
Layanan Contoh Program/Kegiatan Utama 2025 TPB yang Didukung
No.
Activities/Products/ Examples of Main Programs/Activities in 2025 Supported SDGs
Services
5 Bantuan Sosial, Bakti sosial dalam kegiatan keagamaan seperti Idul
Keagamaan, dan Fitri, Idul Adha, Natal dan Bantuan Bencana Alam di
Seni Budaya Aceh.
Social, Religious, Social assistance activities during religious occasions
and Cultural Arts such as Eid al-Fitr, Eid al-Adha, Christmas and Disaster
Assistance Relief Aid in Aceh.
6 Produk dan • Produk asuransi kendaraan listrik t drive
Layanan KKUB (konvensional dan syariah).
- Asuransi dan • Perlindungan aset pembangkit energi baru dan
Portofolio Hijau terbarukan seperti panas bumi, tenaga air, dan
KKUB Products tenaga surya.
and Services – • Dukungan terhadap inisiatif pengembangan asuransi
Green Insurance karbon serta kajian perlindungan terkait CCUS.
and Portfolio
• t drive electric vehicle insurance product (conventional
and sharia).
• Protection for new and renewable energy generation
assets, such as geothermal, hydropower, and solar
energy.
• Support for initiatives to develop carbon insurance as
well as assessments of protection related to CCUS.
7 Layanan Aplikasi t • Pemanfaatan aplikasi untuk kampanye keselamatan
friends dan Inovasi berkendara (road safety) serta perluasan akses
Digital layanan asuransi melalui kanal digital.
t friends • Pendekatan digital membantu mengurangi kebutuhan
Application mobilitas fisik serta mendukung efisiensi penggunaan
Service and Digital kertas.
Innovation
• Use of digital applications for road safety campaigns
and to expand access to insurance services through
digital channels.
• Digital approaches help reduce the need for physical
mobility and support more efficient paper usage.
8 Tata Kelola • Penguatan tata kelola melalui model tiga lini
dan Keuangan pertahanan, penerapan SMAP ISO 37001, ISO
Berkelanjutan 27001, serta peningkatan kompetensi terkait
Governance and keuangan berkelanjutan.
Sustainable • Implementasi RAKB 2021-2026, termasuk penguatan
Finance monitoring dan perluasan portofolio kegiatan
berkelanjutan.
• Strengthening governance through the three lines
of defense model, implementation of ISO 37001
Anti-Bribery Management System (SMAP) and ISO
27001, as well as enhanced competencies related to
sustainable finance.
• Implementation of the 2021–2026 RAKB, including
strengthened monitoring and the expansion of the
portfolio of sustainable activities.
Informasi lebih lanjut mengenai pelaksanaan program Further information regarding the implementation of the
Tanggung Jawab Sosial dan Lingkungan (TJSL) Perseroan, Company’s Environmental and Social Responsibility (CSR)
termasuk berbagai inisiatif keberlanjutan yang mencakup programs, including various sustainability initiatives covering
aspek sosial, ekonomi, dan lingkungan, dapat dilihat social, economic, and environmental aspects, can be found
secara lebih rinci dalam Laporan Keberlanjutan Perseroan in the Company’s 2025 Sustainability Report. The report
Tahun 2025. Laporan tersebut memuat penjelasan outlines the Company’s policies, strategies, programs, and
mengenai kebijakan, strategi, program, serta capaian performance achievements in implementing responsible
kinerja Perseroan dalam menjalankan praktik bisnis yang and sustainable business practices.
bertanggung jawab dan berkelanjutan.
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
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Tanggung Jawab Sosial Perusahaan
446 Corporate Social Responsibility
Dampak Program TJSL
The CSR Program Impacts
Tugu Insurance secara konsisten melakukan evaluasi Tugu Insurance consistently evaluates the effectiveness of
dan penilaian terhadap efektivitas implementasi program its Corporate Social and Environmental Responsibility (CSR)
Tanggung Jawab Sosial dan Lingkungan (TJSL) guna programs to ensure that each initiative delivers measurable
memastikan bahwa setiap inisiatif yang dijalankan and sustainable impact. This evaluation is conducted
memberikan dampak yang terukur dan berkelanjutan. comprehensively by considering three key dimensions of
Evaluasi tersebut dilakukan secara komprehensif dengan sustainability: economic, social, and environmental impact.
mempertimbangkan tiga dimensi utama keberlanjutan, yaitu
dampak ekonomi, sosial, dan lingkungan.
Dampak Ekonomi
Economic Impacts
Dampak ekonomi dari implementasi program keberlanjutan The economic impact of the Company’s sustainability
Perseroan antara lain diukur melalui cakupan manfaat initiatives is partly measured through the scope of benefits
yang dihasilkan dari pengembangan produk asuransi generated from the development of insurance products that
yang mendukung kegiatan usaha berwawasan lingkungan support environmentally responsible business activities
dalam kerangka Klasifikasi Kegiatan Usaha Berkelanjutan under the Sustainable Business Activities Classification
(KKUB). Pada tahun 2025, Tugu Insurance memiliki lima (Klasifikasi Kegiatan Usaha Berkelanjutan/KKUB). In
produk asuransi yang berorientasi ramah lingkungan yang 2025, Tugu Insurance offered five environmentally oriented
dirancang untuk memberikan perlindungan bagi aktivitas insurance products designed to provide protection for
dan aset yang mendukung praktik bisnis yang lebih activities and assets that support more sustainable
berkelanjutan. Produk-produk tersebut memberikan manfaat business practices. These products deliver benefits to both
tidak hanya bagi nasabah ritel, tetapi juga bagi nasabah retail and corporate customers whose operations consider
korporasi yang menjalankan kegiatan usaha dengan sustainability aspects. The number of environmentally
mempertimbangkan aspek keberlanjutan. Jumlah produk friendly insurance products also reflects a positive increase
asuransi ramah lingkungan tersebut juga menunjukkan compared to 2024, when the Company had only three such
perkembangan positif dibandingkan tahun 2024 yang products, demonstrating Tugu Insurance’s commitment to
tercatat sebanyak tiga produk, mencerminkan komitmen continuously expanding its portfolio of insurance solutions
Perseroan untuk terus memperluas portofolio solusi that support the transition toward a more sustainable
asuransi yang mendukung transisi menuju ekonomi yang economy.
lebih berkelanjutan.
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Tanggung Jawab Sosial Perusahaan
Corporate Social Responsibility 447
Jumlah Produk Ramah Lingkungan*
Number of Eco-Friendly Products*
2025 2024
Berikut produk ramah lingkungan yang dimiliki Tugu Insurance Berikut produk ramah lingkungan yang dimiliki Tugu
pada tahun 2025: Insurance pada tahun 2024:
1. Asuransi mobil listrik; 1. Asuransi mobil listrik;
2. Asuransi aset untuk pembangkit listrik tenaga surya; 2. Asuransi aset untuk pembangkit listrik tenaga surya;
3. Asuransi aset untuk pembangkit listrik tenaga panas bumi; 3. Asuransi aset untuk pembangkit listrik tenaga panas
4. Asuransi aset untuk pembangkit listrik tenaga air; bumi.
5. Asuransi Carbon Capture Utility Storage & Compression
(UCC). The eco-friendly products owned by Tugu Insurance in
2024, as follows:
The eco-friendly products owned by Tugu Insurance in 2025, 1. Electric vehicle insurance;
as follows: 2. Asset insurance for solar power plants;
1. Electric vehicle insurance; 3. Asset insurance for geothermal power plants.
2. Asset insurance for solar power plants;
3. Asset insurance for geothermal power plants;
4. Asset insurance for hydroelectric power plants;
5. Carbon Capture Utility Storage & Compression (UCC)
insurance.
Dampak Sosial
Social Impacts
Dampak sosial dari implementasi program Tanggung The social impact of Tugu Insurance’s Corporate Social and
Jawab Sosial dan Lingkungan (TJSL) Tugu Insurance diukur Environmental Responsibility (CSR) initiatives is measured
melalui jumlah program yang dilaksanakan sepanjang tahun by the number of programs implemented throughout the
serta cakupan penerima manfaat dari setiap kegiatan year and the scale of beneficiaries reached through these
yang dijalankan. Sepanjang tahun 2025, Perseroan initiatives. Throughout 2025, the Company carried out
melaksanakan berbagai inisiatif sosial melalui program various social initiatives through the Bakti Tugu program
Bakti Tugu serta sejumlah program lainnya dalam bentuk as well as other activities in the form of donations and
bantuan dan sumbangan sosial. Secara keseluruhan, social assistance. In total, the programs were implemented
jumlah program yang dilaksanakan telah memberikan benefiting more than 15,000 recipients. This achievement
manfaat kepada lebih dari 15.000 penerima. Capaian reflects the Company’s commitment to continuously
ini mencerminkan komitmen Perseroan untuk terus expanding the reach of its social initiatives, not only
memperluas jangkauan program sosial yang tidak hanya through charitable support but also through the creation of
berorientasi pada pemberian bantuan, tetapi juga pada sustainable social value for the communities it serves.
penciptaan nilai sosial yang berkelanjutan bagi masyarakat.
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448 Corporate Social Responsibility
Dampak Lingkungan
Environmental Impacts
Dampak lingkungan dari implementasi program The environmental impact of Tugu Insurance’s sustainability
keberlanjutan Tugu Insurance diukur melalui berbagai initiatives is measured through the Company’s efforts to
upaya Perseroan dalam mendorong praktik operasional promote environmentally responsible and sustainable
yang lebih ramah lingkungan dan berkelanjutan. Hal ini operational practices. This includes the regular monitoring
dilakukan antara lain melalui pemantauan secara berkala of material usage, energy consumption, and water utilization
terhadap penggunaan material, konsumsi energi, serta within the office environment to ensure efficient resource
pemanfaatan air di lingkungan operasional perkantoran management and minimize environmental footprint.
guna memastikan efisiensi penggunaan sumber daya dan In addition, the Company evaluates the environmental
meminimalkan jejak lingkungan. Selain itu, Perseroan juga outcomes of programs implemented under the Bakti
melakukan evaluasi terhadap kontribusi program-program Tugu for the Environment initiative, which focuses on
lingkungan yang dijalankan melalui inisiatif Bakti Tugu untuk environmental preservation activities and increasing public
Lingkungan Hidup, yang berfokus pada kegiatan pelestarian awareness of responsible natural resource management.
lingkungan serta peningkatan kesadaran masyarakat Through this approach, Tugu Insurance seeks to ensure
terhadap pentingnya pengelolaan sumber daya alam that both its operational activities and social initiatives
secara bertanggung jawab. Melalui pendekatan tersebut, contribute positively to environmental sustainability.
Tugu Insurance berupaya memastikan bahwa kegiatan
operasional maupun program sosial yang dijalankan
memberikan dampak positif terhadap keberlanjutan
lingkungan.
Uraian Satuan
2025 2024
Description Unit
a. Penggunaan Energi* GigaJoule 2.418 2.435
Energy Consumption*
1. Penggunaan Listrik kWh 248.298 274.533
Electricity Consumption
GigaJoule 894 988
2. Penggunaan BBM*
Fuel Consumption*
Pertamax Turbo Liter 25.369 20.368
Pertamax Liter 17.926 20.230
Pertamina Dex Liter 2.580 2.978
GigaJoule 1.524 1.447
3. Penggunaan BBM* m3 29.475 6.928
Fuel Consumption*
Liter 29.475.000 6.928.000
b. Selisih Penambahan (Pengurangan) Emisi
Difference in Addition (Reduction) of Emissions
1. Emisi GRK Cakupan 1 (BBM) KgCO2eq 9.671 (11.493)
Direct (Scope 1) GHG Emissions
2. Emisi GRK Cakupan 2 (Listrik) KgCO2eq 24.504 20.937
Direct (Scope 2) GHG Emissions
3. Emisi GRK Cakupan 3 (Pesawat) KgCO2eq 23.142 18.106
Direct (Scope 3) GHG Emissions (Aircraft)
c. Penambahan (Pengurangan) Limbah dan Efluen* Ton 68,1 78,83
Addition (Reduction) of Waste and Effluents* Tons
d. Pelestarian Keanekaragaman Hayati
Biodiversity Conservation
1. Penanaman Pohon Mangrove Pohon 10.800 10.950
Mangrove Tree Planting Trees
2. Dana Pelestarian Alam Juta Rupiah 226,7 581
Nature Conservation Funds Million Rupiah
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Realisasi Anggaran
Budget Realization
Berikut adalah realisasi anggaran untuk program TJSL The following table presents CSR budget realization for
2025: 2025:
Uraian Satuan
2025 2024
Description Unit
Bakti Lingkungan Hidup Juta Rupiah 324* 581*
Bakti for the Environment Million Rupiah
Bakti Pendidikan dan Literasi Keuangan Juta Rupiah 616* 804*
Bakti for Education and Financial Literacy Million Rupiah
Bakti untuk Kesehatan dan Keselamatan Juta Rupiah 313* 464*
Bakti for Health and Safety Million Rupiah
Bakti untuk Pemberdayaan Masyarakat Juta Rupiah 207* 243*
Bakti for Community Empowerment Million Rupiah
Sumbangan (Bantuan Sosial, Keagamaan, dan Seni Juta Rupiah 531* 471,5*
Budaya) Million Rupiah
Donations (Social Assistance, Religious Affairs, and Arts
and Culture)
Total Kontribusi Bakti Tugu Juta Rupiah 1.991* 2.563*
Total Contribution of Bakti Tugu Million Rupiah
Catatan | Notes:
*)
Total anggaran kegiatan TJSL yang bersumber dari fungsi kerja Corporate Secretary (Government, PR & CSR Dept) dan Human Capital Management.
Total budget for the CSR programs sourced from the Corporate Secretary function (Government, PR & CSR Department) and Human Capital
Management.
Upaya Penanganan Dampak Negatif
Measures to Mitigate Negative Impacts
Untuk meminimalkan potensi dampak negatif tersebut, Tugu In order to minimize these potential negative impacts, Tugu
Insurance menjalankan upaya mitigasi secara terstruktur Insurance implements structured mitigation measures
yang mencakup penguatan aspek operasional, layanan, including the strengthening of operational practices, service
dan tata kelola. Pendekatan ini dilakukan agar pengelolaan quality, and governance. This approach is intended to
risiko berjalan konsisten dan dapat dipantau secara ensure that risk management is applied consistently and
berkala. can be monitored on a regular basis.
Upaya yang dilakukan Perseroan antara lain: The Company’s mitigation efforts include:
1) Operasional dan Efisiensi Lingkungan 1) Operations and Environmental Efficiency
• Efisiensi energi dan pengurangan penggunaan • Energy efficiency and reduced paper usage through
kertas melalui digitalisasi proses kerja; the digitalization of work processes;
• Pemantauan konsumsi listrik, air, dan BBM; serta • Monitoring of electricity, water, and fuel
consumption; and
• Pengelolaan sampah dan pelaksanaan program daur • Waste management and the implementation of
ulang limbah tekstil. textile waste recycling programs.
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Tanggung Jawab Sosial Perusahaan
450 Corporate Social Responsibility
2) Penguatan Layanan dan Perlindungan Nasabah 2) Strengthening Services and Customer Protection
• Penyediaan informasi produk yang transparan • Provision of transparent product information through
melalui situs resmi dan media komunikasi the Company’s official website and communication
Perseroan; channels;
• Penguatan layanan pelanggan melalui contact center • Enhanced customer service through a 24/7 contact
24/7; serta center; and
• Pengembangan layanan digital untuk mempermudah • Development of digital services to facilitate policy
pembelian, klaim, dan penanganan keluhan. purchases, claims processing, and complaint
handling.
3) Tata Kelola, Risiko, dan Kepatuhan 3) Governance, Risk, and Compliance
• Integrasi pertimbangan ESG dalam manajemen • Integration of ESG considerations into risk
risiko, kebijakan underwriting, dan kebijakan management, underwriting policies, and investment
investasi; policies;
• Penerapan Sistem Manajemen Anti Penyuapan • Implementation of ISO 37001 Anti-Bribery
ISO 37001 serta penguatan fungsi kepatuhan dan Management System and the strengthening of
manajemen risiko; compliance and risk management functions;
• Pelatihan etika bisnis dan perlindungan konsumen • Regular training on business ethics and consumer
bagi karyawan secara berkala; protection for employees;
• Pemantauan indikator seperti kepuasan nasabah, • Monitoring of indicators such as customer
tingkat keluhan, dan kinerja ESG sebagai bagian satisfaction, complaint levels, and ESG performance
dari evaluasi keberlanjutan; serta as part of sustainability evaluations; and
• Penerapan Sistem Manajemen Keamanan Informasi • Implementation of the ISO 27001:2022 Information
(SMKI) ISO 27001: 2022, sebagai wujud komitmen Security Management System, as a manifestation
Perseroan dalam memperkuat tata kelola dan of the Company’s commitment to strengthening
pengelolaan risiko keamanan informasi. governance and information security risk
management.
Melalui langkah-langkah tersebut, Perseroan berupaya Through these measures, the Company attempts to
menjaga konsistensi penerapan tata kelola yang baik maintain consistent implementation of good corporate
sekaligus memastikan operasional dan layanan berjalan governance while ensuring that its operations and services
lebih bertanggung jawab. are conducted in a more responsible manner.
Pemenuhan Surat Edaran Otoritas Jasa Keuangan
No. 16/SEOJK.04/2021
Compliance with Financial Services Authority Circular Letter
No. 16/SEOJK.04/2021
Sebagai bentuk pemenuhan kewajiban kepatuhan terhadap In compliance with Financial Services Authority Regulation
Peraturan Otoritas Jasa Keuangan No. 51/POJK.03/2017 No. 51/POJK.03/2017 concerning the Implementation
tentang Penerapan Keuangan Berkelanjutan bagi Lembaga of Sustainable Finance for Financial Services Institutions,
Jasa Keuangan, Emiten, dan Perusahaan Publik, Tugu Issuers, and Public Companies, Tugu Insurance has
Insurance telah menyusun Laporan Keberlanjutan Tahun prepared its 2025 Sustainability Report, which is presented
2025 yang diterbitkan secara terpisah dari Laporan separately from this Annual Report.
Tahunan ini.
Laporan Keberlanjutan tersebut merupakan laporan berkala The Sustainability Report is issued on a periodic basis
yang mengungkapkan kinerja dan implementasi Tanggung and discloses the Company’s Social and Environmental
Jawab Sosial dan Lingkungan (TJSL) Perseroan, yang Responsibility performance and implementation. The report
disusun dengan mengacu pada Surat Edaran Otoritas Jasa has been prepared in accordance with Financial Services
Keuangan No. 16/SEOJK.04/2021 tentang Bentuk dan Isi Authority Circular Letter No. 16/SEOJK.04/2021 regarding
Laporan Tahunan Emiten atau Perusahaan Publik. the Form and Content of Annual Reports of Issuers or
Public Companies.
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Laporan Keuangan
Audited Report
.07
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Halaman Ini Sengaja Dikosongkan
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Checklist AR 2025 dengan Surat Edaran Otoritas Jasa
Keuangan Nomor 16/SEOJK.04/2021 Tentang Bentuk
dan Isi Laporan Tahunan Emiten atau Perusahaan Publik
Checklist of AR 2025 with OJK’s Circular Letter
Number 16/SEOJK.04/2021 on the Form and Content of
Annual Report of the Issuers and Public Company
Keterangan Checklist AR
No.
Description AR Checklists
A Ikhtisar Data Keuangan Penting
Ikhtisar data keuangan penting memuat informasi keuangan yang disajikan dalam bentuk perbandingan
selama tiga (3) tahun buku atau sejak memulai usahanya, jika Emiten atau Perusahaan Publik tersebut
menjalankan kegiatan usahanya kurang dari tiga (3) tahun. Ikhtisar ini paling sedikit mencakup:
28
Overview of Important Financial Data
The summary of important financial data presents financial information in a comparative format for
three (3) fiscal years or since the start of business operations if the Issuer or Public Company has been
operating for less than three (3) years. This summary contains at least:
1 Pendapatan/Penjualan
28
Revenue/Sales
2 Laba Bruto
28
Gross Profit
3 Laba (Rugi)
28, 160
Profit (Loss)
4 Jumlah laba (rugi) yang dapat diatribusikan kepada pemilik entitas induk dan kepentingan non-pengendali
28, 160
The amount of profit (loss) attributable to the owners of the parent entity and non-controlling interests
5 Total laba (rugi) komprehensif
28, 160
Total comprehensive profit (loss)
6 Jumlah laba (rugi) komprehensif yang dapat diatribusikan kepada pemilik entitas induk dan kepentingan
non-pengendali
28, 160
The amount of comprehensive profit (loss) attributable to the owners of the parent entity and non-
controlling interests
7 Laba (rugi) per saham
28
Profit (loss) per share
8 Jumlah aset
28
Total assets
9 Jumlah liabilitas
28
Total liabilities
10 Jumlah ekuitas
28
Total equity
11 Rasio laba (rugi) terhadap jumlah aset
28
Ratio of profit (loss) on total assets
12 Rasio laba (rugi) terhadap ekuitas
28
Ratio of profit (loss) on equity
13 Rasio laba (rugi) terhadap pendapatan/penjualan
28
Ratio of profit (loss) on revenue/sales
14 Rasio lancar
162-164
Current ratio
15 Rasio liabilitas terhadap ekuitas
162-164
Ratio of liabilities on equity
16 Rasio liabilitas terhadap jumlah aset
162-164
Ratio of liabilities on total assets
17 Informasi dan rasio keuangan lainnya yang relevan dengan Emiten atau Perusahaan Publik dan jenis
industrinya
162-164
Information and other financial ratios that are relevant to the Issuer or Public Company and the type of
industry
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Keterangan Checklist AR
No.
Description AR Checklists
B Informasi Saham
Informasi saham bagi Perusahaan Terbuka paling sedikit memuat:
29-30
Share Information:
Share information for a Public Company must at least contain:
1 Saham yang telah diterbitkan untuk setiap triwulan dalam 2 tahun terakhir, paling sedikit memuat:
29-30
Shares that have been issued for each quarter in the last 2 years, contain at least:
a. Jumlah saham yang beredar
29-30
Total shares outstanding
b. Kapitalisasi pasar berdasarkan harga pada bursa efek tempat saham dicatatkan
29-30
Market capitalization based on the price on the stock exchange where the shares are listed
c. Harga saham tertinggi, terendah, dan penutupan berdasarkan harga pada bursa efek tempat saham
dicatatkan
29-30
The highest, lowest, and closing stock prices based on the price on the stock exchange where the
shares are listed
d. Volume perdagangan pada bursa efek tempat saham dicatatkan (hanya jika saham tercatat di bursa)
29-30
Trading volume on the stock exchange where the shares are listed (only if the shares are listed)
2 Dalam hal terjadi aksi korporasi yang menyebabkan perubahan saham, informasi saham ditambahkan
dengan: 29-30
In the event of a corporate action that causes changes in shares, stock information is added with:
a. Tanggal pelaksanaan aksi korporasi
29-30
Date of implementation of the corporate action
b. Rasio pemecahan saham, penggabungan saham, dividen saham, saham bonus, jumlah efek konversi
yang diterbitkan, dan perubahan nilai nominal saham
29-30
Ratio of stock splits, reverse stock, stock dividends, bonus shares, number of convertible securities
issued, and changes in nominal value of shares
c. Jumlah saham beredar sebelum dan sesudah aksi korporasi
29-30
Number of shares outstanding before and after the corporate action
d. Jumlah efek konversi yang dilaksanakan (jika ada)
29-30
Number of conversion effects implemented (if any)
e. Harga saham sebelum dan sesudah aksi korporasi
29-30
Share prices before and after corporate actions
3 Dalam hal terjadi penghentian sementara perdagangan saham (suspension) dan/atau pembatalan
pencatatan saham (delisting) dalam tahun buku, dijelaskan alasan penghentian dan/atau pembatalan
pencatatan saham 29-30
In the event of a temporary suspension of share trading and/or delisting of share listing in the fiscal year,
the reasons for the temporary suspension and/or delisting are explained
4 Jika penghentian sementara perdagangan saham dan/atau proses pembatalan pencatatan saham
masih berlangsung hingga akhir periode laporan tahunan, dijelaskan tindakan yang dilakukan untuk
menyelesaikannya. 29-30
If the temporary suspension of share trading and/or the process of delisting is still ongoing until the end
of the annual report period, the actions taken to resolve it are explained.
C Laporan Direksi
Laporan Direksi paling sedikit memuat uraian singkat mengenai:
47-61
Board of Directors report
The Board of Directors report must at least contain a brief description of:
1 Kinerja Emiten atau Perusahaan Publik, paling sedikit memuat:
The performance of the Issuer or Public Company, at least includes:
a. Strategi dan kebijakan strategis Emiten atau Perusahaan Publik
47-49
Strategy and strategic policies of the Issuer or Public Company
b. Peranan Direksi dalam perumusan strategi dan kebijakan strategis Emiten atau Perusahaan Publik
The role of the Board of Directors in formulating the strategy and strategic policies of the Issuer or 47-51
Public Company
c. Proses yang dilakukan Direksi untuk memastikan implementasi strategi Emiten atau Perusahaan Publik
The process carried out by the Board of Directors to ensure the implementation of the Issuer’s or Public 49-51
Company’s strategy
d. Perbandingan antara hasil yang dicapai dengan yang ditargetkan Emiten atau Perusahaan Publik
52-53
Comparison between the results achieved and those targeted by the Issuer or Public Company
e. Kendala yang dihadapi Emiten atau Perusahaan Publik
53-54
Obstacles faced by Issuers or Public Companies
2 Gambaran tentang prospek usaha Emiten atau Perusahaan Publik
55-56
An overview of the business prospects of the Issuer or Public Company
3 Penerapan tata kelola Emiten atau Perusahaan Publik
56-57
Implementation of governance for Issuers or Public Companies
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Keterangan Checklist AR
No.
Description AR Checklists
D Laporan Dewan Komisaris
Laporan Dewan Komisaris paling sedikit memuat uraian singkat mengenai:
35-44
Board of Commissioners report
The Board of Commissioners report must at least contain a brief description of:
1 Penilaian terhadap kinerja Direksi mengenai pengelolaan Emiten atau Perusahaan Publik, termasuk
pengawasan Dewan Komisaris dalam perumusan dan implementasi strategi Emiten atau Perusahaan
Publik yang dilakukan oleh Direksi
36-37
Assessment of the performance of the Board of Directors regarding the management of the Issuer
or Public Company, including supervision of the Board of Commissioners in the formulation and
implementation of the Issuer or Public Company strategy carried out by the Board of Directors
2 Pandangan atas prospek usaha Emiten atau Perusahaan Publik yang disusun oleh Direksi
37-38
Views on the business prospects of the Issuer or Public Company prepared by the Board of Directors
3 Pandangan atas penerapan tata kelola Emiten atau Perusahaan Publik
38-39
Views on the implementation of governance of Issuers or Public Companies
E Profil Emiten atau Perusahaan Publik
Profil Emiten atau Perusahaan Publik paling sedikit memuat informasi:
66-137
Profile of Issuers or Public Company
Profile of Issuers or Public Company must at least include the following information:
1 Nama Emiten atau Perusahaan Publik termasuk apabila terdapat perubahan nama, alasan perubahan, dan
tanggal efektif perubahan nama pada tahun buku
69
The name of the Issuer or Public Company including if there is a name change, the reason for the change,
and the effective date of the name change in the fiscal year
2 Akses terhadap Emiten atau Perusahaan Publik termasuk kantor cabang atau kantor perwakilan yang
memungkinkan masyarakat memperoleh informasi mengenai Emiten atau Perusahaan Publik, meliputi:
66
Access to Issuers or Public Companies including branch offices or representative offices that enable the
public to obtain information regarding Issuers or Public Companies, including:
a. Alamat
Address
b. Nomor telepon
Telephone number
c. Alamat surat elektronik
Email address
d. Alamat situs web
Website
3 Riwayat singkat Emiten atau Perusahaan Publik
67-69
Brief history of the Issuer or Public Company
4 Visi dan misi Emiten atau Perusahaan Publik serta budaya perusahaan (corporate culture) atau nilai-nilai
Perusahaan 74-77
The vision and mission of the Issuer or Public Company as well as corporate culture or company values
5 Kegiatan usaha menurut anggaran dasar terakhir, kegiatan usaha yang dijalankan pada tahun buku, serta
jenis barang dan/atau jasa yang dihasilkan
78-79
Business activities according to the latest articles of association, business activities carried out in the
fiscal year, as well as the types of goods and/or services produced
6 Wilayah operasional Emiten atau Perusahaan Publik
87-88
The operational area of an Issuer or Public Company
7 Struktur organisasi Emiten atau Perusahaan Publik dalam bentuk bagan, paling sedikit sampai dengan
struktur 1 (satu) tingkat di bawah Direksi termasuk komite di bawah Direksi (jika ada) dan komite di bawah
Dewan Komisaris, disertai dengan nama dan jabatan
90-91
Organizational structure of the Issuer or Public Company in chart form, at least up to a structure 1
(one) level below the Board of Directors including committees below the Board of Directors (if any) and
committees below the Board of Commissioners, accompanied by names and positions
8 Daftar keanggotaan asosiasi industri baik dalam skala nasional maupun internasional yang berkaitan
dengan penerapan keuangan berkelanjutan
89
Membership list of industry associations both on a national and international scale related to the
implementation of sustainable finance
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Keterangan Checklist AR
No.
Description AR Checklists
9 Profil Direksi, paling sedikit memuat:
104-117
Profile of the Board of Directors, which must at least contain:
a. Nama dan jabatan yang sesuai dengan tugas dan tanggung jawab
Names and positions which are in accordance with duties and responsibilities
b. Foto terbaru
Newest photograph
c. Usia
Age
d. Kewarganegaraan
Nationality
e. Riwayat pendidikan dan/atau sertifikasi
Educational background and/or certification
f. Riwayat jabatan, meliputi informasi dasar hukum pengangkatan, rangkap jabatan, dan pengalaman kerja
Positional history, including legal basis for appointment, holding multiple positions, and work experience
g. Hubungan afiliasi dengan anggota Direksi lainnya, anggota Dewan Komisaris, pemegang saham utama,
dan pengendali
Affiliate relationships with other members of the Board of Directors, members of the Board of
Commissioners, major shareholders, and controllers
Perubahan komposisi anggota Direksi dan alasan perubahannya
Changes in the composition of members of the Board of Directors and the reasons for the changes
Nama Emiten atau Perusahaan Publik termasuk apabila terdapat perubahan nama, alasan perubahan,
dan tanggal efektif perubahan nama pada tahun buku
The name of the Issuer or Public Company including if there is a name change, the reason for the
change, and the effective date of the name change in the fiscal year
Akses terhadap Emiten atau Perusahaan Publik termasuk kantor cabang atau kantor perwakilan yang
memungkinkan masyarakat memperoleh informasi mengenai Emiten atau Perusahaan Publik, meliputi:
Access to Issuers or Public Companies including branch offices or representative offices that enable the
public to obtain information regarding Issuers or Public Companies, including:
h. Alamat
Address
i. Nomor telepon
Telephone number
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10 Profil Dewan Komisaris, paling sedikit memuat:
92-103
Profile of the Board of Commissioners, which must at least contain:
a. Nama dan jabatan yang sesuai dengan tugas dan tanggung jawab
Names and positions which are in accordance with duties and responsibilities
b. Foto terbaru
Newest photograph
c. Usia
Age
d. Kewarganegaraan
Nationality
e. Riwayat pendidikan dan/atau sertifikasi
Educational background and/or certification
f. Riwayat jabatan, meliputi informasi dasar hukum pengangkatan, rangkap jabatan, dan pengalaman kerja
Positional history, including legal basis for appointment, holding multiple positions, and work experience
Dasar hukum pengangkatan sebagai anggota Dewan Komisaris
Legal basis for appointment as a member of the Board of Commissioners
Dasar hukum pengangkatan pertama kali sebagai anggota Dewan Komisaris yang merupakan Komisaris
Independen pada Emiten atau Perusahaan Publik yang bersangkutan
Legal basis for the first appointment as a member of the Board of Commissioners who is an
Independent Commissioner of the Issuer or Public Company concerned
Rangkap jabatan, baik sebagai anggota Dewan Komisaris, anggota Direksi, dan/atau anggota komite
serta jabatan lainnya baik di dalam maupun di luar Emiten atau Perusahaan Publik. Dalam hal anggota
Dewan Komisaris tidak memiliki rangkap jabatan, maka diungkapkan mengenai hal tersebut
Holding multiple positions, either as a member of the Board of Commissioners, member of the Board of
Directors, and/or committee member as well as other positions both inside and outside the Issuer or
Public Company. In the event that a member of the Board of Commissioners does not hold concurrent
positions, this matter shall be disclosed
Pengalaman kerja beserta periode waktunya baik di dalam maupun di luar Emiten atau Perusahaan
Publik
Work experience and time period both inside and outside the Issuer or Public Company
g. Hubungan afiliasi dengan anggota Dewan Komisaris lainnya, pemegang saham utama, dan pengendali
baik langsung maupun tidak langsung sampai kepada pemilik individu, meliputi nama pihak yang
terafiliasi. Dalam hal anggota Dewan Komisaris tidak memiliki hubungan afiliasi, maka Emiten atau
Perusahaan Publik mengungkapkan hal tersebut
Affiliate relationships with other members of the Board of Commissioners, major shareholders, and
controllers, both directly and indirectly, down to individual owners, including the names of affiliated
parties. In the event that members of the Board of Commissioners do not have an affiliate relationship,
the Issuer or Public Company shall disclose this
h. Pernyataan independensi Komisaris Independen dalam hal Komisaris Independen telah menjabat lebih
dari 2 (dua) periode
Statement of independence of the Independent Commissioner if the Independent Commissioner has
served more than 2 (two) terms
i. Perubahan komposisi anggota Dewan Komisaris dan alasan perubahannya. Dalam hal tidak terdapat
perubahan komposisi anggota Dewan Komisaris, maka diungkapkan mengenai hal tersebut
Changes in the composition of members of the Board of Commissioners and the reasons for the
changes. In the event that there is no change in the composition of the members of the Board of
Commissioners, this matter will be disclosed
11 Dalam hal terdapat perubahan susunan anggota Direksi dan/atau anggota Dewan Komisaris yang terjadi
setelah tahun buku berakhir sampai dengan batas waktu penyampaian Laporan Tahunan, susunan yang
dicantumkan dalam Laporan Tahunan adalah susunan anggota Direksi dan/atau anggota Dewan Komisaris
yang terakhir dan sebelumnya.
92-93, 104-105
If there is a change in the composition of members of the Board of Directors and/or members of the
Board of Commissioners that occurs after the fiscal year ends up to the deadline for submission of the
Annual Report, the composition included in the Annual Report is the latest and previous composition of
members of the Board of Directors and/or Board of Commissioners.
12 Jumlah karyawan menurut jenis kelamin, jabatan, usia, tingkat pendidikan, dan status ketenagakerjaan
(tetap/kontrak) dalam tahun buku
118-120
Total employees based on gender, position, age, education level, and employment status (permanent/
contract) in the fiscal year
13 Nama pemegang saham dan persentase kepemilikan pada awal dan akhir tahun buku, yang terdiri dari
informasi mengenai:
127-129
Name of shareholders and percentage of ownership at the beginning and end of the fiscal year, consisting
of information regarding:
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a. Pemegang saham yang memiliki 5% (lima persen) atau lebih saham Emiten atau Perusahaan Publik
Shareholders who own 5% (five percent) or more shares of an Issuer or Public Company
b. Anggota Direksi dan anggota Dewan Komisaris yang memiliki saham Emiten atau Perusahaan Publik.
Dalam hal seluruh anggota Direksi dan/atau seluruh anggota Dewan Komisaris tidak memiliki saham,
maka diungkapkan mengenai hal tersebut
Members of the Board of Directors and members of the Board of Commissioners who own shares
in Issuers or Public Companies. In the event that all members of the Board of Directors and/or all
members of the Board of Commissioners do not own shares, this will be disclosed
c. Kelompok pemegang saham masyarakat, yaitu kelompok pemegang saham yang masing-masing
memiliki kurang dari 5% (lima persen) saham Emiten atau Perusahaan Publik
Community shareholder group, namely a group of shareholders who each own less than 5% (five
percent) of the shares of an Issuer or Public Company
14 Persentase kepemilikan tidak langsung atas saham Emiten atau Perusahaan Publik oleh anggota Direksi
dan anggota Dewan Komisaris pada awal dan akhir tahun buku, termasuk informasi mengenai pemegang
saham yang terdaftar dalam daftar pemegang saham untuk kepentingan kepemilikan tidak langsung
anggota Direksi dan anggota Dewan Komisaris. Dalam hal seluruh anggota Direksi dan/atau seluruh
anggota Dewan Komisaris tidak memiliki kepemilikan tidak langsung atas saham Emiten atau Perusahaan
Publik, maka diungkapkan mengenai hal tersebut.
129
Percentage of indirect ownership of shares of an Issuer or Public Company by members of the Board
of Directors and members of the Board of Commissioners at the beginning and end of the fiscal year,
including information regarding shareholders registered in the shareholder register for indirect ownership
interests of members of the Board of Directors and members of the Board of Commissioners. In the event
that all members of the Board of Directors and/or all members of the Board of Commissioners do not
have indirect ownership of the shares of the Issuer or Public Company, then this matter shall be disclosed.
15 Jumlah pemegang saham dan persentase kepemilikan per akhir tahun buku berdasarkan klasifikasi:
Number of shareholders and percentage of ownership as of the end of the fiscal year based on 129
classification:
a. Kepemilikan institusi lokal
Local institutional ownership
b. Kepemilikan institusi asing
Foreign institutional ownership
c. Kepemilikan individu lokal
Local individual ownership
d. Kepemilikan individu asing
Foreign individual ownership
16 Informasi mengenai pemegang saham utama dan pengendali Emiten atau Perusahaan Publik, baik
langsung maupun tidak langsung, sampai kepada pemilik individu, yang disajikan dalam bentuk skema
atau bagan 130-131
Information regarding the main and controlling shareholders of the Issuer or Public Company, both directly
and indirectly, down to individual owners, presented in the form of a scheme or chart
17 Nama entitas anak, perusahaan asosiasi, perusahaan ventura bersama dimana Emiten atau Perusahaan
Publik memiliki pengendalian bersama entitas (jika ada), beserta persentase kepemilikan saham, bidang
usaha, total aset, dan status operasi entitas anak, perusahaan asosiasi, perusahaan ventura bersama.
Untuk entitas anak, ditambahkan informasi mengenai alamat entitas anak tersebut.
133-134
Name of subsidiary, associated company, joint venture company where the Issuer or Public Company has
joint control of the entity (if any), along with the percentage of share ownership, line of business, total
assets, and operating status of the subsidiary, associated company, joint venture company. For subsidiary
entities, information regarding the address of the subsidiary entity is added.
18 Kronologis pencatatan saham, jumlah saham, nilai nominal, dan harga penawaran dari awal pencatatan
hingga akhir tahun buku serta nama bursa efek dimana saham Emiten atau Perusahaan Publik dicatatkan,
termasuk pemecahan saham (stock split), penggabungan saham (reverse stock), dividen saham, saham
bonus, dan perubahan nilai nominal saham, pelaksanaan efek konversi, pelaksanaan penambahan dan
pengurangan modal (jika ada).
135
Chronology of share listing, number of shares, nominal value and offering price from the beginning of the
listing to the end of the fiscal year as well as the name of the stock exchange where the shares of the
Issuer or Public Company are listed, including stock splits, reverse stock mergers, stock dividends, bonus
shares, and changes in the nominal value of shares, implementation of conversion effects, implementation
of additions and reductions in capital (if any).
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19 Informasi pencatatan efek lainnya selain efek sebagaimana dimaksud pada angka 18), yang belum jatuh
tempo pada tahun buku paling sedikit memuat:
137
Information on recording securities other than securities as referred to in number 18), which have not yet
matured in the fiscal year at least contains:
a. Nama efek
Name of securities
b. Tahun penerbitan
Date of issuance
c. Tingkat suku bunga/imbal hasil
Interest rate/yield
d. Tanggal jatuh tempo
Due date
e. Nilai penawaran
Offer value
f. Peringkat efek (jika ada)
Securities rating (if any)
20 Informasi penggunaan jasa akuntan publik (AP) dan kantor akuntan publik (KAP) beserta jaringan/
asosiasi/aliansinya meliputi:
136
Information on the use of public accountant (AP) and public accounting firms (KAP) services and their
networks/associations/alliances, which includes:
a. Nama dan alamat
Names and address
b. Periode penugasan
Assignment period
c. Informasi jasa audit dan/atau non-audit yang diberikan
Information on audit and/or non-audit services provided
d. Biaya jasa (fee) audit dan/atau non-audit untuk masing-masing penugasan yang diberikan selama tahun
buku
Audit fees and/or non-audit for each assignment given in the fiscal year
e. Dalam hal AP dan KAP beserta jaringan/asosiasi/aliansinya, yang ditunjuk tidak memberikan jasa non-
audit, maka diungkapkan mengenai informasi tersebut
In the case of public accountant or public accounting firm as well as their networks/associations/
alliances that is appointed to provide audit services, the information is disclosed
21 Nama dan Alamat Lembaga dan/atau Profesi Penunjang Pasar Modal Selain Akuntan Publik (AP) dan
Kantor Akuntan Publik (KAP).
136
Names and Address of the Capital Market Institutions and/or Professions In addition to Public
Accountants (AP) and Public Accounting Firms (KAP).
F Analisis dan Pembahasan Manajemen
Analisis dan pembahasan manajemen memuat analisis dan pembahasan mengenai laporan keuangan
dan informasi penting lainnya dengan penekanan pada perubahan material yang terjadi dalam tahun buku,
yang paling sedikit memuat:
139-187
Management Analysis and Discussion
Management analysis and discussion includes analysis and discussion of financial reports and other
important information with an emphasis on material changes that occur during the fiscal year, which at
least contains:
1 Tinjauan operasi per segmen usaha sesuai dengan jenis industri Emiten atau Perusahaan Publik, paling
sedikit mengenai:
151-153
Operational review per business segment, in accordance with the types of industries of the issuers or
public companies, which must at least contain:
a. Produksi, yang meliputi proses, kapasitas, dan perkembangannya
Production, which includes its process, capacities, and its development
b. Pendapatan/Penjualan
Revenue/Sales
c. Profitabilitas
Profitability
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2 Kinerja keuangan komprehensif yang mencakup perbandingan kinerja keuangan dalam 2 (dua) tahun buku
terakhir, penjelasan tentang penyebab adanya perubahan dan dampak perubahan tersebut, paling sedikit
mengenai:
154-167
Comprehensive financial performance which includes a comparison of financial performance in the last 2
(two) fiscal years, an explanation of the causes of changes, and the impact of these changes, which must
at least contain:
a. Aset lancar, aset tidak lancar, dan total aset
Current assets, non-current assets, and total assets
b. Liabilitas jangka pendek, liabilitas jangka panjang, dan total liabilitas
Short and long-term liabilities, as well as total liabilities
c. Ekuitas
Equity
d. Pendapatan/penjualan, beban, laba (rugi), penghasilan komprehensif lain, dan total laba (rugi)
komprehensif
Revenue/sales, expenses, profit (loss), other comprehensive income, and total comprehensive profit
(loss)
e. Arus kas
Cash flow
3 Kemampuan membayar utang atau kewajiban dengan menyajikan perhitungan rasio yang relevan
163-165
Ability to pay debts or obligations by presenting relevant ratio calculations
4 Tingkat kolektibilitas piutang Emiten atau Perusahaan Publik dengan menyajikan perhitungan rasio yang
relevan 165
Receivable collectivity rate of the issuers or public companies by presenting relevant ratio calculations
5 Struktur modal (capital structure) dan kebijakan manajemen atas struktur modal tersebut disertai dasar
penentuan kebijakan dimaksud
166-167
Capital structure and management policy on the capital structure accompanied by the basis for
determining the policy in question
6 Bahasan mengenai ikatan yang material untuk investasi barang modal dengan penjelasan paling sedikit
memuat: 168
Discussion on material bonds for capital goods investment, which at least must include:
a. Tujuan dari ikatan tersebut
Purpose of the bond
b. Sumber dana yang diharapkan untuk memenuhi ikatan tersebut
The source of funding to fulfill the bond
c. Mata uang yang menjadi denominasi
Denominating currency
d. Langkah yang direncanakan Emiten atau Perusahaan Publik untuk melindungi risiko dari posisi mata
uang asing yang terkait
Planned steps by the issuers or public companies to protect the risks from relevant currency positions
7 Bahasan mengenai investasi barang modal yang direalisasikan dalam tahun buku terakhir, paling sedikit
memuat:
168-169
Discussion regarding investment in capital goods realized in the last fiscal year, which must at least
contain:
a. Jenis investasi barang modal
Types of capital good investment
b. Tujuan investasi barang modal
Purpose of capital good investment
c. Nilai investasi barang modal yang dikeluarkan
Distributed value of capital good investment
8 Informasi dan fakta material yang terjadi setelah tanggal laporan akuntan (jika ada)
180
Material facts and information that happened after the date of accounting report (if any)
9 Prospek usaha dari Emiten atau Perusahaan Publik dikaitkan dengan kondisi industri, ekonomi secara
umum dan pasar internasional disertai data pendukung kuantitatif dari sumber data yang layak dipercaya
The business prospects of the Issuer or Public Company are linked to industrial conditions, general 176
economy and international markets accompanied by quantitative supporting data from reliable data
sources
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10 Perbandingan antara target/proyeksi pada awal tahun buku dengan hasil yang dicapai (realisasi),
mengenai: 173-175
Comparison between target/projection at the beginning of fiscal year with the realization, regarding:
a. Pendapatan/Penjualan
Revenue/Sales
b. Laba (Rugi)
Profit (Loss)
c. Struktur modal (Capital Structure)
Capital Structure
d. Hal lainnya yang dianggap penting bagi Emiten atau Perusahaan Publik
Other matters deemed important to the issuers or public companies
11 Target/proyeksi yang ingin dicapai Emiten atau Perusahaan Publik untuk 1 (satu) tahun mendatang,
mengenai:
176
Target/projection which the issuers or the public companies try to achieve in the next 1 (one) year,
regarding:
a. Pendapatan/Penjualan
Revenue/Sales
b. Laba (Rugi)
Profit (Loss)
c. Kebijakan dividen
Dividend Policy
d. Hal lainnya yang dianggap penting bagi Emiten atau Perusahaan Publik
Other matters deemed important to the issuers or public companies
12 Aspek pemasaran atas barang dan/atau jasa Emiten atau Perusahaan Publik, paling sedikit mengenai
strategi pemasaran dan pangsa pasar
170-172
Marketing aspects on goods and/or services of the issuers or public companies, which must at least
contain marketing strategy and target market
13 Uraian mengenai dividen selama 2 (dua) tahun buku terakhir, paling sedikit:
177-178
Description on dividend policy for the last 2 (two) fiscal years, which must at least contain:
a. Kebijakan dividen, antara lain memuat informasi persentase jumlah dividen yang dibagikan terhadap
laba bersih
Dividend policy, which must at least contain information on the percentage of the number of dividends
distributed on net profit
b. Tanggal pembayaran dividen kas dan/atau tanggal distribusi dividen non-kas
Date of payment of cash dividend and/or date of non-cash dividend distribution
c. Jumlah dividen per saham (kas dan/atau non-kas)
Number of dividend per share (cash and/or non-cash)
d. Jumlah dividen per tahun yang dibayar
Number of dividends per year paid
14 Realisasi penggunaan dana hasil penawaran umum, dengan ketentuan:
178-180
Realization of IPO fund usage, with the following considerations:
a. Dalam hal selama tahun buku, Emiten memiliki kewajiban menyampaikan laporan realisasi penggunaan
dana, maka diungkapkan realisasi penggunaan dana hasil penawaran umum secara kumulatif sampai
dengan akhir tahun buku.
In the event that during the fiscal year the issuers have an obligation to submit a realization report of
the fund usage, then the realization of the fund usage gained from the IPO is disclosed cumulatively
until the end of the fiscal year.
b. Dalam hal terdapat perubahan penggunaan dana sebagaimana diatur dalam Peraturan Otoritas
Jasa Keuangan mengenai laporan realisasi penggunaan dana hasil penawaran umum, maka Emiten
menjelaskan perubahan tersebut.
In the event that there were changes in the fund usage as regulated in the OJK Regulation on reports on
the realization of IPO fund usage, then the issuers shall disclose those changes.
15 Informasi material (jika ada), antara lain mengenai investasi, ekspansi, divestasi, penggabungan/
peleburan usaha, akuisisi, restrukturisasi utang/modal, transaksi material, transaksi afiliasi, dan transaksi
benturan kepentingan, yang terjadi pada tahun buku, paling sedikit memuat:
170, 180, 181-187
Material information (if any), which contain investment, expansion, divestment, business mergers/
consolidations, acquisitions, debt/capital restructuring, material transactions, affiliate transactions, and
conflict of interest transactions, which occurred in the fiscal year, which contain at least:
a. Tanggal, nilai, dan objek transaksi
Date, value, and objects of the transaction
b. Nama pihak yang melakukan transaksi
Name of parties conducting the transaction
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c. Sifat hubungan afiliasi (jika ada)
Nature of the affiliated relationship (if any)
d. Penjelasan mengenai kewajaran transaksi
Explanation on the fairness of the transaction
e. Pemenuhan ketentuan terkait
Fulfillment of related regulations
f. Dalam hal terdapat hubungan afiliasi, selain mengungkapkan informasi sebagaimana dimaksud dalam
huruf a) sampai dengan huruf e), Emiten atau Perusahaan Publik juga mengungkapkan informasi:
In the event that there is an affiliated relationship, in addition to disclosing information, as mentioned in
letter a) to letter e), the issuers or public companies also disclosed the following information:
Pernyataan Direksi bahwa transaksi afiliasi telah melalui prosedur yang memadai untuk memastikan
bahwa transaksi afiliasi dilaksanakan sesuai dengan praktik bisnis yang berlaku umum antara lain
dilakukan dengan memenuhi prinsip transaksi yang wajar (armslength principle).
Statement of the Board of Directors that states that the transaction has gone through proper
procedures to ensure that the affiliated transaction has been carried out in accordance with prevailing
business practice, which was conducted by fulfilling the principles of fair transaction (armslength
principle).
Peran Dewan Komisaris dan komite audit dalam melakukan prosedur yang memadai untuk memastikan
bahwa transaksi afiliasi dilaksanakan sesuai dengan praktik bisnis yang berlaku umum antara lain
dilakukan dengan memenuhi prinsip transaksi yang wajar (armslength principle).
The role of the Board of Commissioners and the audit committee in conducting appropriate procedures
to ensure that the affiliated transaction has been carried out in accordance with prevailing business
practice, which was conducted by fulfilling the principles of fair transaction (armslength principle).
g. Untuk transaksi afiliasi atau transaksi material yang merupakan kegiatan usaha yang dijalankan dalam
rangka menghasilkan pendapatan usaha dan dijalankan secara rutin, berulang, dan/atau berkelanjutan,
ditambahkan penjelasan bahwa transaksi tersebut merupakan kegiatan usaha yang dijalankan dalam
rangka menghasilkan pendapatan usaha dan dijalankan secara rutin, berulang, dan/atau berkelanjutan.
For affiliated or material transactions which are business activities done in order to generate business
income and are carried out routinely, repeatedly, and/or continuously, an explanation is added which
states that the affiliated transactions or material transactions are business activities carried out to
generate business income and are conducted routinely, repeatedly, and/or continuously.
h. Untuk pengungkapan transaksi afiliasi dan/atau transaksi benturan kepentingan yang merupakan hasil
pelaksanaan transaksi afiliasi dan/atau transaksi benturan kepentingan yang telah disetujui pemegang
saham independen, ditambahkan informasi mengenai tanggal pelaksanaan RUPS yang menyetujui
transaksi afiliasi dan/atau transaksi benturan kepentingan tersebut.
For disclosure of affiliated and/or conflict of interest transactions as a result of the implementation of
affiliated and/or conflict of interest transactions approved by independent shareholders, information
regarding the date of the GMS which approved the affiliated and/or conflict of interest transaction is
added.
i. Dalam hal tidak terdapat transaksi afiliasi dan/atau transaksi benturan kepentingan, maka diungkapkan
mengenai hal tersebut.
If there were no affiliated and/or conflict of interest transactions, such matters will also be disclosed.
16 Perubahan ketentuan peraturan perundang-undangan yang berpengaruh signifikan terhadap Emiten atau
Perusahaan Publik dan dampaknya terhadap laporan keuangan (jika ada).
185-186
Changes in legal provisions that have a significant impact on the issuers or public companies, and its
impact on the financial statement (if any).
17 Perubahan kebijakan akuntansi, alasan dan dampaknya terhadap laporan keuangan (jika ada).
187
Changes in accounting policies, the reasons, and its impact on the financial statement (if any).
G Tata Kelola Emiten atau Perusahaan Publik
Tata Kelola Emiten atau Perusahaan Publik paling sedikit memuat uraian singkat mengenai:
189-435
Governance of Issuers or Public Companies
The governance of an Issuer or Public Company must at least contain a brief description of:
1 RUPS, paling sedikit memuat:
199-216
AGM, must at least contain:
a. Informasi mengenai keputusan RUPS pada tahun buku dan 1 (satu) tahun sebelum tahun buku meliputi:
Information on AGM resolution on the fiscal year and 1 (one) year prior to the fiscal year, which must at
least contain:
Keputusan RUPS pada tahun buku dan 1 (satu) tahun sebelum tahun buku yang direalisasikan pada
tahun buku
Resolution of the AGM on the fiscal year and 1 (one) year prior to the fiscal year which are realized on
the fiscal year
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Keputusan RUPS pada tahun buku dan 1 (satu) tahun sebelum tahun buku yang belum direalisasikan
beserta alasan belum direalisasikan
Resolution of the AGM on the fiscal year and 1 (one) year prior to the fiscal year which are not realized
on the fiscal year and the reasonings
b. Dalam hal Emiten atau Perusahaan Publik menggunakan pihak independen dalam pelaksanaan RUPS
untuk melakukan perhitungan suara, maka diungkapkan mengenai hal tersebut
In the event that the issuers and public companies make use of independent parties in the conduction
of AGM to vote, that will also be disclosed
2 Direksi, paling sedikit memuat:
Board of Directors, which must at least contain:
a. Tugas dan tanggung jawab masing-masing anggota Direksi
232-239
Duties and responsibilities of each member of the Board of Directors
b. Pernyataan bahwa Direksi memiliki pedoman atau piagam (charter) Direksi
231
Statement that the Board of Directors is equipped with a guidance or a charter
c. Kebijakan dan pelaksanaan frekuensi rapat Direksi, rapat Direksi bersama Dewan Komisaris, dan
tingkat kehadiran anggota Direksi dalam rapat tersebut termasuk kehadiran dalam RUPS
Policies and implementation on the frequency of the Board of Directors’ meetings, the Board of 239-241
Directors’ and Board of Commissioners’ meetings, and the level of attendance of the member of the
Board of Directors in such meeting, including attendance in the GMS
d. Pelatihan dan/atau peningkatan kompetensi anggota Direksi:
241-243
Training and/or competency development of the member of the Board of Directors:
Kebijakan pelatihan dan/atau peningkatan kompetensi anggota Direksi, termasuk program orientasi
bagi anggota Direksi yang baru diangkat (jika ada)
Policy on training and/or competency development of the member of the Board of Directors, including
orientation program for the member of the Board of Directors who was newly appointed (if any)
Pelatihan dan/atau peningkatan kompetensi yang diikuti anggota Direksi dalam tahun buku (jika ada)
Training and/or competency development of the member of the Board of Directors in the fiscal year (if
any)
e. Penilaian Direksi terhadap kinerja komite yang mendukung pelaksanaan tugas Direksi pada tahun buku
paling sedikit memuat:
244
The Board of Directors’ assessment on the committee’s performance which supports the
implementation of the Board of Directors’ duties in the fiscal year, which must contain at least:
Prosedur penilaian kinerja
Procedures of performance assessment
Kriteria yang digunakan seperti capaian kinerja selama tahun buku, kompetensi dan kehadiran dalam
rapat
Criteria used, such as performance achievement in the fiscal year, the competence, and the attendance
in the meeting
f. Dalam hal Emiten atau Perusahaan Publik tidak memiliki komite yang mendukung pelaksanaan tugas
Direksi, maka diungkapkan mengenai hal tersebut.
If the issuers or public companies do not have a committee that supports implementation of the Board
of Directors’ duties, then that will also be disclosed.
3 Dewan Komisaris, paling sedikit memuat:
The Board of Commissioners, which must contain at least:
a. Tugas dan tanggung jawab Dewan Komisaris
219-221
Duties and responsibilities of each member of the Board of Commissioners
b. Pernyataan bahwa Dewan Komisaris memiliki pedoman atau piagam (charter) Dewan Komisaris
218-219
Statement that the Board of Commissioners is equipped with guidelines or charters
c. Kebijakan dan pelaksanaan frekuensi rapat Dewan Komisaris, rapat Dewan Komisaris bersama Direksi
dan tingkat kehadiran anggota Dewan Komisaris dalam rapat tersebut termasuk kehadiran dalam RUPS
Policies and implementation on the frequency of the Board of Commissioners’ meetings, the Board of 222-223
Directors’ and Board of Commissioners’ meetings, and the level of attendance of the member of the
Board of Commissioners in such meetings, including attendance in the GMS
d. Pelatihan dan/atau peningkatan kompetensi anggota Dewan Komisaris:
224-226
Training and/or competency development of the member of the Board of Commissioners:
Kebijakan pelatihan dan/atau peningkatan kompetensi anggota Dewan Komisaris, termasuk program
orientasi bagi anggota Dewan Komisaris yang baru diangkat (jika ada)
Policy on training and/or competency development of the member of the Board of Commissioners,
including orientation program for the member of the Board of Commissioners who was newly appointed
(if any)
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Pelatihan dan/atau peningkatan kompetensi yang diikuti anggota Dewan Komisaris dalam tahun buku
(jika ada)
Training and/or competency development of the member of the Board of Commissioners in the fiscal
year (if any)
e. Penilaian kinerja Direksi dan Dewan Komisaris serta masing-masing anggota Direksi dan anggota Dewan
Komisaris, paling sedikit memuat:
The assessment on the Board of Directors’ and Board of Commissioners’ performance as well as the 226-229
members of the Board of Directors’ and Board of Commissioners’ performance, which must contain at
least:
Prosedur pelaksanaan penilaian kinerja
Procedures of performance assessment
Kriteria yang digunakan seperti capaian kinerja selama tahun buku, kompetensi dan kehadiran dalam
rapat
Criteria used, such as performance achievement in the fiscal year, the competence, and the attendance
in the meeting
Pihak yang melakukan penilaian
Parties conducting the assessment
f. Penilaian Dewan Komisaris terhadap kinerja Komite yang mendukung pelaksanaan tugas Dewan
Komisaris pada tahun buku meliputi:
The Board of Commissioners’ assessment on the committee’s performance which supports the
implementation of the Board of Commissioners’ duties in the fiscal year, which must contain at least:
Prosedur penilaian kinerja
Procedures of performance assessment
Kriteria yang digunakan seperti capaian kinerja selama tahun buku, kompetensi dan kehadiran dalam
rapat
Criteria used, such as performance achievement in the fiscal year, the competence, and the attendance
in the meeting
4 Nominasi dan remunerasi Direksi dan Dewan Komisaris, paling sedikit memuat:
Nomination and remuneration of the Board of Directors and Board of Commissioners, which must contain 251-256
at least:
a. Prosedur nominasi, meliputi uraian singkat mengenai kebijakan dan proses nominasi anggota Direksi
dan/atau anggota Dewan Komisaris
Nomination procedure, which includes a brief explanation on the policies and processes of nomination
of the members of the Board of Directors and/or the members of Board of Commissioners
b. Prosedur dan pelaksanaan remunerasi Direksi dan Dewan Komisaris, antara lain:
The procedures and implementation of the Board of Directors’ and Board of Commissioners’
remuneration, which must include:
Prosedur penetapan remunerasi Direksi dan Dewan Komisaris
Procedures for determining the remuneration of the Board of Directors and Board of Commissioners
Struktur remunerasi Direksi dan Dewan Komisaris seperti gaji, tunjangan, tantiem/bonus dan lainnya
Remuneration structure of the Board of Directors and Board of Commissioners such as salary,
allowance, bonus, and others
Besarnya remunerasi masing-masing anggota Direksi dan anggota Dewan Komisaris. Pengungkapan
informasi dapat disajikan dalam bentuk tabel.
Disclosure of information of the remuneration of each member of the Board of Directors and each
member of the Board of Commissioners is presented in the form of a table.
5 Dewan Pengawas Syariah, bagi Emiten atau Perusahaan Publik yang menjalankan kegiatan usaha
berdasarkan prinsip syariah sebagaimana tertuang dalam anggaran dasar, paling sedikit memuat:
257-261
Sharia Supervisory Board, for issuers or public companies that conduct business based on sharia
principles as stated in the article of association, which must contain at least:
a. Nama
Name
b. Dasar hukum pengangkatan Dewan Pengawas Syariah
Legal basis of appointment of the Sharia Supervisory Board
c. Periode penugasan Dewan Pengawas Syariah
Assignment period of the Sharia Supervisory Board
d. Tugas dan tanggung jawab Dewan Pengawas Syariah
Duties and responsibilities of the Sharia Supervisory Board
e. Frekuensi dan cara pemberian nasihat dan saran serta pengawasan pemenuhan prinsip syariah di pasar
modal terhadap Emiten atau Perusahaan Publik
The frequency and method of providing advice and suggestions, as well as the fulfillment of sharia
principles in the capital market on issuers and public companies
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6 Komite audit, paling sedikit memuat:
262-275
Audit committee, which must contain at least:
a. Nama dan jabatannya dalam keanggotaan komite
Name and positions in the committee membership
b. Usia
Age
c. Kewarganegaraan
Nationality
d. Riwayat Pendidikan
Educational background
e. Riwayat jabatan, meliputi informasi:
Position history, which includes this information:
Dasar hukum penunjukan sebagai anggota komite
Legal basis of appointment as a committee member
Rangkap jabatan, baik sebagai anggota Dewan Komisaris, anggota Direksi, dan/atau anggota komite
serta jabatan lainnya (jika ada)
Concurrent position, whether as a member of the Board of Commissioners, member of the Board of
Directors, and/or member of committee, or other position (if any)
f. Pengalaman kerja beserta periode waktunya baik di dalam maupun di luar Emiten atau Perusahaan
Publik
Working experience and its period in the issuers or public companies
g. Periode dan masa jabatan anggota komite audit
Period and tenure of the position of the audit committee
h. Pernyataan independensi komite audit
Statement of independence of the audit committee
i. Pelatihan dan/atau peningkatan kompetensi yang telah diikuti dalam tahun buku (jika ada)
Training and/or competency development that has been participated in the fiscal year (if any)
j. Kebijakan dan pelaksanaan frekuensi rapat komite audit dan tingkat kehadiran anggota komite audit
dalam rapat tersebut
The policies and frequency of the audit committee meetings and the audit committee’s member’s level
of attendance in the meetings
7 Pelaksanaan kegiatan komite audit pada tahun buku sesuai dengan yang dicantumkan dalam pedoman
atau piagam (charter) komite audit
276-286
Implementation of the audit committee’s activities in the fiscal year, in accordance with the statement in
the audit committee’s guidelines or charter
a. Komite atau fungsi nominasi dan remunerasi Emiten atau Perusahaan Publik, paling sedikit memuat:
Nomination and remuneration committee and function on the issuers or public companies, which must
at least contain:
b. Nama dan jabatannya dalam keanggotaan komite
Names and positions in the committee membership
c. Usia
Age
d. Kewarganegaraan
Nationality
e. Riwayat Pendidikan
Educational background
Riwayat jabatan, meliputi informasi:
Positional history, which includes this information:
Dasar hukum penunjukan sebagai anggota komite
Legal basis of appointment as a committee member
Rangkap jabatan, baik sebagai anggota Dewan Komisaris, anggota Direksi, dan/atau anggota komite
serta jabatan lainnya (jika ada)
Concurrent position, whether as a member of the Board of Commissioners, member of the Board of
Directors, and/or member of committee, or other position (if any)
f. Pengalaman kerja beserta periode waktunya baik di dalam maupun di luar Emiten atau Perusahaan
Publik
Working experience and its period in the issuers or public companies
g. Pernyataan independensi komite
Statement of independence of the committee
h. Pelatihan dan/atau peningkatan kompetensi yang telah diikuti dalam tahun buku (jika ada)
Training and/or competency development that has been participated in the fiscal year (if any)
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i. Uraian tugas dan tanggung jawab
Description of duties and responsibilities
j. Pernyataan bahwa telah memiliki pedoman atau piagam (charter)
Statement that it has guidelines or charters
k. Kebijakan dan pelaksanaan frekuensi rapat dan tingkat kehadiran anggota dalam rapat tersebut
Policies and implementation of the meeting frequency and the member’s level of attendance in that
meeting
l. Uraian singkat pelaksanaan kegiatan pada tahun buku
Brief explanation of the implementation of activities in the fiscal year
m.Dalam hal tidak dibentuk komite nominasi dan remunerasi, Emiten atau Perusahaan Publik cukup
mengungkapkan informasi sebagaimana dimaksud dalam huruf i) sampai dengan huruf l) dan
mengungkapkan:
If the nomination and remuneration committee was not established, issuers or public companies need
to disclose that information as mentioned in the letter i) until letter l), and it must contain:
Alasan tidak dibentuknya komite
The reason for not establishing the committee
Pihak yang melaksanakan fungsi nominasi dan remunerasi
Party/ies implementing the nomination and remuneration functions
8 Komite lain yang dimiliki Emiten atau Perusahaan Publik dalam rangka mendukung fungsi dan tugas
Direksi (jika ada) dan/atau komite yang mendukung fungsi dan tugas Dewan Komisaris, paling sedikit
memuat: Unit dan Komite di bawah
Other committees owned by the issuers or public companies in supporting the functions and duties of the Dewan Komisaris:
Board of Directors (if any) and/or committees owned by the issuers or public companies in supporting the • Komite Pemantau
functions and duties of the Board of Commissioners, which must at least include: Risiko (287-296)
a. Nama dan jabatannya dalam keanggotaan komite • Komite Tata Kelola
Names and positions in the committee membership Integrasi (297-302)
b. Usia • Sekretaris Dewan
Age Komisaris (303-304)
Unit dan Komite di bawah
c. Kewarganegaraan
Direksi
Nationality
• Komite Investasi (305-
d. Riwayat Pendidikan 318)
Educational background • Komite Manajemen
e. Riwayat jabatan, meliputi informasi: Risiko (319-324)
Positional history, which includes this information: • Komite Pengarah TI
(325-341)
Dasar hukum penunjukan sebagai anggota komite
• Komite Pengembangan
Legal basis of appointment as a committee member
Produk Asuransi (341-
Rangkap jabatan, baik sebagai anggota Dewan Komisaris, anggota Direksi, dan/atau anggota komite 348)
serta jabatan lainnya (jika ada)
Concurrent position, whether as a member of the Board of Commissioners, member of the Board of Unit and Committee
Directors, and/or member of committee, or other position (if any) under Board of
Pengalaman kerja beserta periode waktunya baik di dalam maupun di luar Emiten atau Perusahaan Commissioners:
Publik • Risk Monitoring
Working experience and its period in the issuers or public companies Committee (287-296)
• Integrated Governance
f. Periode dan masa jabatan anggota komite
Committee (297-302)
Period and tenure of the position of the committee
• Board of
g. Pernyataan independensi komite Commissioners
Statement of independence of the committee Secretary (303-304)
h. Pelatihan dan/atau peningkatan kompetensi yang telah diikuti dalam tahun buku (jika ada) Unit and Committee
Training and/or competency development that has been participated in the fiscal year (if any) under Board of Directors:
• Investment Committee
i. Uraian tugas dan tanggung jawab
(305-318)
Description of duties and responsibilities
• Risk Management
j. Pernyataan bahwa telah memiliki pedoman atau piagam (charter) komite Committee (319-324)
Statement that it has committee guidelines or charters • IT Steering Committee
k. Kebijakan dan pelaksanaan frekuensi rapat komite dan tingkat kehadiran anggota komite dalam rapat (325-341)
tersebut • Insurance Product
Policies and implementation of the meeting frequency and the member’s level of attendance in that Development
meeting Committee (341-348)
l. Uraian singkat pelaksanaan kegiatan komite pada tahun buku
Brief explanation of the implementation of activities in the fiscal year
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9 Sekretaris perusahaan, paling sedikit memuat:
349-358
Corporate secretary, which must at least include:
a. Nama
Name
b. Domisili
Domicile
c. Riwayat jabatan, meliputi:
Positional history, which must at least include:
Dasar hukum penunjukan sebagai sekretaris Perusahaan
Legal basis of appointment as a corporate secretary
Pengalaman kerja beserta periode waktunya baik di dalam maupun di luar Emiten atau Perusahaan
Publik
Working experience and its period in the issuers or public companies
d. Riwayat Pendidikan
Educational background
e. Pelatihan dan/atau peningkatan kompetensi yang diikuti dalam tahun buku
Training and/or competency development that has been participated in the fiscal year
f. Uraian singkat pelaksanaan tugas sekretaris perusahaan pada tahun buku
Brief explanation of the duties of corporate secretary in the fiscal year
10 Unit audit internal, paling sedikit memuat:
359-364
Internal audit unit, which must at least include:
a. Nama kepala unit audit internal
Name of the head of internal audit unit
b. Riwayat jabatan, meliputi:
Positional history, which must at least include:
Dasar hukum penunjukan sebagai kepala unit audit internal
Legal basis of appointment as a head of internal audit unit
Pengalaman kerja beserta periode waktunya baik di dalam maupun di luar Emiten atau Perusahaan
Publik
Working experience and its period in the issuers or public companies
c. Kualifikasi atau sertifikasi sebagai profesi audit internal (jika ada)
Qualification and certification as an internal auditor (if any)
d. Pelatihan dan/atau peningkatan kompetensi yang diikuti dalam tahun buku
Training and/or competency development that has been participated in the fiscal year
e. Struktur dan kedudukan unit audit internal
Structure and position of internal audit unit
f. Uraian tugas dan tanggung jawab
Description of duties and responsibilities
g. Pernyataan bahwa telah memiliki pedoman atau piagam (charter) unit audit internal
Statement that it has internal audit unit guidelines or charters
h. Uraian singkat pelaksanaan tugas unit audit internal pada tahun buku termasuk kebijakan dan
pelaksanaan frekuensi rapat dengan Direksi, Dewan Komisaris, dan/atau komite audit
Brief explanation of the implementation of activities of the internal audit unit including its policies and
frequency of meeting with the Board of Directors, Board of Commissioners, and/or audit committee
11 Uraian mengenai sistem pengendalian internal (internal control) yang diterapkan oleh Emiten atau
Perusahaan Publik, paling sedikit memuat:
368-371
Description of the internal control unit implemented by issuers or public companies, which must at least
include:
a. Pengendalian keuangan dan operasional, serta kepatuhan terhadap peraturan perundang-undangan
lainnya
Financial and operational control, as well as its compliance to the regulation
b. Tinjauan atas efektivitas sistem pengendalian internal
Review on the effectiveness of internal control
c. Pernyataan Direksi dan/atau Dewan Komisaris atas kecukupan sistem pengendalian internal
The statement of the Board of Directors and/or Board of Commissioners on the sufficiency of internal
control system
12 Sistem manajemen risiko yang diterapkan oleh Emiten atau Perusahaan Publik, paling sedikit memuat:
372-388
Risk management system implemented by issuers or public companies, which must at least include:
a. Gambaran umum mengenai sistem manajemen risiko Emiten atau Perusahaan Publik
General description on the risk management system of the issuers or public companies
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b. Jenis risiko dan cara pengelolaannya
Types of risks and its management
c. Tinjauan atas efektivitas sistem manajemen risiko Emiten atau Perusahaan Publik
Review on the effectiveness of the risk management system of the issuers or public companies
d. Pernyataan Direksi dan/atau Dewan Komisaris atau komite audit atas kecukupan sistem manajemen
risiko
Statement of the Board of Directors and/or Board of Commissioners or audit committee on the
sufficiency of the risk management system
13 Perkara hukum yang berdampak material yang dihadapi oleh Emiten atau Perusahaan Publik, entitas anak,
anggota Direksi dan anggota Dewan Komisaris (jika ada), paling sedikit memuat:
396
Legal issues that have a material impact on the issuers or public companies, subsidiaries, the members of
Board of Directors and Board of Commissioners (if any), which must at least include:
a. Pokok perkara/gugatan
The case of lawsuit
b. Status penyelesaian perkara/gugatan
The state of case/lawsuit settlement
c. Pengaruhnya terhadap kondisi Emiten atau Perusahaan Publik
Its impact on the condition of the issuers or public companies
14 Informasi tentang sanksi administratif/sanksi yang dikenakan kepada Emiten atau Perusahaan Publik,
anggota Dewan Komisaris dan anggota Direksi, oleh Otoritas Jasa Keuangan dan otoritas lainnya pada
tahun buku (jika ada)
397
Information on the administrative sanctions/sanctions imposed on the issuers or public companies, as
well as the members of the Board of Commissioners and Board of Directors, by the Financial Service
Authority and other authorities in the fiscal year (if any)
15 Informasi mengenai kode etik Emiten atau Perusahaan Publik meliputi:
398-400
Information on the Code of Conduct of the issuers or public companies, which includes:
a. Pokok-pokok kode etik
The basics of Code of Conduct
b. Bentuk sosialisasi kode etik dan upaya penegakannya
Its dissemination and enforcement
c. Pernyataan bahwa kode etik berlaku bagi anggota Direksi, anggota Dewan Komisaris, dan karyawan
Emiten atau Perusahaan Publik
Statement that the Code of Conduct is in effect for the members of the Board of Directors, Board of
Commissioners, and all the employees of the issuers or public companies
16 Uraian singkat mengenai kebijakan pemberian kompensasi jangka panjang berbasis kinerja kepada
manajemen dan/atau karyawan yang dimiliki oleh Emiten atau Perusahaan Publik (jika ada), antara lain
berupa program kepemilikan saham oleh manajemen (MSOP) dan/atau program kepemilikan saham oleh
karyawan (ESOP) 401
A brief description of the policy of providing long-term, performance-based compensation to management
and/or employees owned by the issuer or public companies (if any), including in the form of a management
stock ownership program (MSOP) and/or employee stock ownership program (ESOP)
a. Jumlah saham dan/atau opsi
The number of stock and/or options
b. Jangka waktu pelaksanaan
The period of implementation
c. Persyaratan karyawan dan/atau manajemen yang berhak
Requirements of eligible employees and/or management
d. Harga pelaksanaan atau penentuan harga pelaksanaan
The price of implementation or the decision of price of implementation
17 Uraian singkat mengenai kebijakan pengungkapan informasi mengenai:
402-403
Brief description on the policy to disclose information on:
a. Kepemilikan saham anggota Direksi dan anggota Dewan Komisaris paling lambat 3 (tiga) hari kerja
setelah terjadinya kepemilikan atau setiap perubahan kepemilikan atas saham Perusahaan Terbuka
Share ownership by the members of Board of Directors and Board of Commissioners must be disclosed
at the latest 3 (three) working days after the ownership or in any changes of ownership of the share of
the public companies
b. Pelaksanaan atas kebijakan dimaksud
Implementation of the policies
18 Uraian mengenai sistem pelaporan pelanggaran (whistleblowing system) di Emiten atau Perusahaan Publik,
paling sedikit memuat:
404-406
Brief explanation on the whistleblowing system on the issuers or public companies, which must contain at
least:
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a. Cara penyampaian laporan pelanggaran
Whistleblowing delivery methods
b. Perlindungan bagi pelapor
Protection for the whistleblower
c. Penanganan pengaduan
Complaint handling
d. Pihak yang mengelola pengaduan
Parties handling the complaint
e. Hasil dari penanganan pengaduan, paling sedikit:
The results of the complaint handling, which must include at least:
Jumlah pengaduan yang masuk dan diproses dalam tahun buku
Number of complaints entering the system and processed in the fiscal year
Tindak lanjut pengaduan
Follow up on the complaint
Dalam hal Emiten atau Perusahaan Publik tidak memiliki sistem pelaporan pelanggaran (whistleblowing
system), maka diungkapkan mengenai hal tersebut.
If the Issuers or Public Companies do not have whistleblowing system, it needs to be disclosed.
19 Uraian mengenai kebijakan anti korupsi Emiten atau Perusahaan Publik, paling sedikit memuat:
407-422
Description on the anti-corruption policies in the issuers or public companies, which must at least include:
a. Program dan prosedur yang dilakukan dalam mengatasi praktik korupsi, balas jasa (kickbacks), fraud,
suap dan/atau gratifikasi dalam Emiten atau Perusahaan Publik
Programs and procedures implemented in handling corruption, kickbacks, fraud, bribes and/or
gratuituies in the issuers or public companies
b. Pelatihan/sosialisasi anti korupsi kepada karyawan Emiten atau Perusahaan Publik
Training/dissemination of anti-corruption to the employees of the issuers or public companies
Dalam hal Emiten atau Perusahaan Publik tidak memiliki kebijakan anti korupsi, maka dijelaskan alasan
tidak dimilikinya kebijakan dimaksud.
If the issuers of public companies do not have an anti-corruption policy, the reasons behind it needs to
be disclosed.
20 Penerapan atas pedoman tata kelola Perusahaan Terbuka bagi Emiten yang menerbitkan efek bersifat
ekuitas atau Perusahaan Publik, meliputi:
429-435
Implementation of limited liabilities governance guidelines for the issuers that issues equity-based
securities or public companies, which must include:
a. Pernyataan mengenai rekomendasi yang telah dilaksanakan
Statement of recommendation that has been implemented
b. Penjelasan atas rekomendasi yang belum dilaksanakan, disertai alasan dan alternatif pelaksanaannya
(jika ada).
Explanation on the recommendation that has not been implemented, with the reasonings and
implementation alternatives (if any)
Pengungkapan informasi dapat disajikan dalam bentuk tabel.
Information disclosure is presented in the form of a table.
H Tanggung Jawab Sosial dan Lingkungan Emiten atau Perusahaan Publik
437-449
Social and environmental responsibilities of the issuers or public companies
1 Tanggung Jawab Sosial dan Lingkungan Emiten atau Perusahaan Publik yang merupakan Laporan
Keberlanjutan (Sustainability Report) sebagaimana dimaksud dalam Peraturan Otoritas Jasa Keuangan
Nomor 51/POJK.03/2017 tentang Penerapan Keuangan Berkelanjutan bagi Lembaga Jasa Keuangan,
Emiten, dan Perusahaan Publik. 437-449
Social and Environmental Responsibility of Issuers or Public Companies that are Sustainability Reports
as referred to in the Financial Services Authority Regulation No. 51/POJK.03/2017 concerning the
Implementation of Sustainable Finance for Financial Services Institutions, Issuers, and Public Companies.
I Laporan Keuangan Tahunan yang Telah Diaudit
473
Audited Annual Financial Report
J Surat Pernyataan Anggota Direksi dan Anggota Dewan Komisaris tentang Tanggung Jawab atas Laporan
Tahunan
62-63
Statement Letter of the Board of Directors and the Board of Commissioners Members regarding
Responsibility for the Annual Report
Laporan Tahunan 2025 Annual Report PT Asuransi Tugu Pratama Indonesia Tbk
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PT Asuransi Tugu Pratama Indonesia Tbk Laporan Tahunan 2025 Annual Report
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PT ASURANSI TUGU PRATAMA PT ASURANSI TUGU PRATAMA
INDONESIA TBK INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Laporan Keuangan Konsolidasian Consolidated Financial Statements
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
Approval for printing Paraf:
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Daftar Isi Halaman/ Table of Contents
Page
Surat Pernyataan Direksi Directors’ Statement Letter
Laporan Auditor Independen Independent Auditor’s Report
Laporan Keuangan Konsolidasian Consolidated Financial Statements
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
Laporan Posisi Keuangan Konsolidasian 1 Consolidated Statements of Financial Position
Laporan Laba Rugi dan Penghasilan Consolidated Statements of Profit or Loss and
3
Komprehensif Lain Konsolidasian Other Comprehensive Income
Laporan Perubahan Ekuitas Konsolidasian 5 Consolidated Statements of Changes in Equity
Laporan Arus Kas Konsolidasian 6 Consolidated Statements of Cash Flows
Catatan Atas Laporan Keuangan Konsolidasian 7 Notes to the Consolidated Financial Statements
Informasi Tambahan Additional Information
Laporan Posisi Keuangan (Entitas Induk) I Statements of Financial Position (Parent Entity)
Laporan Laba Rugi dan Penghasilan II Statements of Profit or Loss and Other
Komprehensif Lain (Entitas Induk) Comprehensive Income (Parent Entity)
Laporan Perubahan Ekuitas (Entitas Induk) III Statements of Changes in Equity (Parent Entity)
Laporan Arus Kas (Entitas Induk) IV Statements of Cash Flows (Parent Entity)
Catatan atas Investasi pada Entitas Anak Notes on Investments in Subsidiaries
V
(Entitas Induk) (Parent Entity)
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN FINANCIAL POSITION
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/ 2025 2024 *) 2023 *)
Notes Rp Rp Rp
ASET ASSETS
Kas dan bank 5,31 734,656,595 357,871,939 537,451,620 Cash on hand and in banks
Investasi Investments
Deposito berjangka 6a,31 3,198,081,044 2,157,622,420 3,074,620,966 Time deposits
Efek-efek 6b,31 7,165,030,420 7,671,317,347 6,060,601,437 Marketable securities
Penyertaan langsung 6c 28,019,206 28,019,206 36,254,223 Direct participation
Investasi pada entitas asosiasi 6d 186,281,404 178,565,473 166,600,716 Investment in associates
Properti investasi 6f 1,143,952,266 1,179,943,393 2,317,627,368 Investment properties
Aset kontrak asuransi Insurance and reinsurance
dan reasuransi 12b 10,590,779,040 6,306,734,675 7,249,956,640 contract assets
Piutang lain-lain 7 557,601,800 419,172,994 405,510,447 Other receivables
Aset tetap, neto 9 2,980,071,022 2,906,940,891 1,614,302,861 Fixed assets, net
Aset tak berwujud, neto 11 110,844,449 123,678,966 113,420,431 Intangible assets, net
Aset hak guna, neto 10a 27,860,924 23,367,109 10,357,593 Right-of-use- assets, net
Biaya dibayar di muka dan uang muka 37,054,000 56,730,903 32,288,969 Prepaid expenses and advances
Pajak dibayar di muka 13a 98,435,847 79,681,846 35,238,365 Prepaid taxes
Aset pajak tangguhan 13e 305,039,384 312,382,607 312,045,939 Deferred tax assets
Aset lain-lain 8 548,805,267 543,728,930 167,001,067 Other assets
JUMLAH ASET 27,712,512,668 22,345,758,699 22,133,278,642 TOTAL ASSETS
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
Liabilitas kontrak asuransi Insurance and Reinsurance
dan reasuransi 12a 15,370,755,386 10,742,939,463 10,847,531,325 Contract Liabilities
Pinjaman diterima 17,31 632,029,429 527,075,229 296,149,553 Borrowings
Utang pembiayaan konsumen Consumer finance
dan sewa pembiayaan 18,31 139,779,289 117,815,784 45,513,893 and leases payables
Liabilitas sewa 10b 13,849,516 24,567,325 6,194,693 Lease liabilities
Beban akrual 14 388,030,521 289,365,193 290,477,838 Accrued expenses
Tagihan kekurangan pembayaran pajak -- -- 3,256,171 Tax underpayment bill
Utang pajak 13b 41,816,958 50,973,809 180,342,673 Taxes payables
Utang lain-lain 15 733,699,992 480,400,696 331,957,414 Other payables
Liabilitas imbalan kerja 16 218,794,827 230,998,378 295,526,178 Employee benefits liabilities
JUMLAH LIABILITAS 17,538,755,918 12,464,135,877 12,296,949,738 TOTAL LIABILITIES
*) Disajikan kembali, lihat Catatan 4 *) Restated, see note 4
Catatan terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes form an integral part of these
laporan keuangan secara keseluruhan. consolidated financial statement as a whole
1
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN (Lanjutan) FINANCIAL POSITION (Continued)
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/ 2025 2024 *) 2023 *)
Notes Rp Rp Rp
EKUITAS EQUITY
Ekuitas yang dapat diatribusikan Equity attributable to equity
kepada pemilik entitas induk: owner's holders of the parent:
Modal saham - nilai nominal Share capital - par value
Rp50 (nilai penuh) per saham Rp50 (full amount) per share
Modal dasar - Authorized -
6.400.000.000 saham 6,400,000,000 shares
Modal ditempatkan dan disetor penuh - Issued and fully paid -
3.555.575.600 saham dengan jumlah 3,555,575,600 shares
nilai nominal seluruhnya sebesar with a total nominal value
Rp177.778.780.000 (nilai penuh) Rp177,778,780,000 (full amount)
per 31 Desember 2025 as of December 31, 2025
nilai nominal Share capital
Rp50 (nilai penuh) per saham Rp50 (full amount) per share
Modal dasar - Authorized -
6.400.000.000 saham 6,400,000,000 shares
Modal ditempatkan dan disetor penuh - Issued and fully paid -
3.555.575.600 saham dengan jumlah 3,555,575,600 shares
nilai nominal seluruhnya sebesar with a total nominal value
Rp177.778.780.000 (nilai penuh) Rp177,778,780,000 (full amount)
per 31 Desember 2024 19 177,778,780 177,778,780 177,778,780 as of December 31, 2024
Tambahan modal disetor 21 625,460,209 625,460,209 625,460,209 Additional paid in capital
Selisih kurs penjabaran
laporan keuangan 50,718,610 75,077,349 (32,418,370) Translation adjustments
Selisih transaksi antara pemegang Difference in transaction between
saham entitas anak 105,555,883 105,555,883 105,555,883 shareholders of a subsidiary
Keuntungan yang belum Unrealized gains on
direalisasi atas efek - efek available-for-sale
yang tersedia untuk dijual, neto 6e 100,661,500 (61,199,111) 19,314,654 marketable securities, net
Surplus revaluasi aset tetap 9 1,770,604,601 1,998,384,161 2,027,351,117 Fixed assets revaluation surplus
Pengukuran Kembali atas Remeasurement of
Beban Keuangan Asuransi (49,874,168) 20,016,285 687,731 Insurance Finance Expense
Saldo laba Retained earnings
Ditentukan penggunaannya 413,313,271 413,313,271 413,313,271 Appropriated
Belum ditentukan penggunaannya 6,221,577,670 5,794,166,704 5,776,616,402 Unappropriated
Sub-jumlah ekuitas yang
dapat diatribusikan kepada Equity attributable to equity
pemilik entitas induk 9,415,796,356 9,148,553,531 9,113,659,677 owners holders of the parent
Kepentingan non-pengendali 23 757,960,394 733,069,291 722,669,227 Non-controlling interest
JUMLAH EKUITAS 10,173,756,750 9,881,622,822 9,836,328,904 TOTAL EQUITY
JUMLAH LIABILITAS DAN EKUITAS 27,712,512,668 22,345,758,699 22,133,278,642 TOTAL LIABILITIES AND EQUITY
*) Disajikan kembali, lihat Catatan 4 *) Restated, see note 4
Catatan terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes form an integral part of these
laporan keuangan secara keseluruhan. consolidated financial statement as a whole
2
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
LAPORAN LABA RUGI DAN PENGHASILAN CONSOLIDATED STATEMENTS OF PROFIT OR
KOMPREHENSIF LAIN KONSOLIDASIAN LOSS AND OTHER COMPREHENSIVE INCOME
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/ 2025 2024 *)
Notes Rp Rp
PENDAPATAN ASURANSI DAN INSURANCE AND REINSURANCE
REASURANSI REVENUE
Pendapatan asuransi 24 9,107,069,240 7,458,184,062 Insurance revenue
Beban jasa asuransi 24 (8,251,104,251) (4,479,257,165) Insurance service expenses
Alokasi premi reasuransi (3,703,592,353) (3,393,137,852) Allocation of reinsurances premium
Tagihan ke reasuransi atas klaim Recoverable form reinsurer for
yang terjadi 24 3,871,340,724 1,150,198,779 incurred claim
Hasil jasa asuransi 1,023,713,360 735,987,824 Insurance service result
Pendapatan keuangan dari Net finance income from
kontrak asuransi 25 (457,924,394) (470,109,600) insurance contracts
Pendapatan (beban) keuangan Net finance income (expense)
dari kontrak reasuransi 25 83,382,163 50,256,793 from reinsurance contracts
Pendapatan (beban) keuangan - bersih (374,542,231) (419,852,807) Net financial result (expense)
Pendapatan investasi 26 717,356,311 445,151,262 Investment income
Beban operasional lain-lain 28 (967,596,002) (809,852,380) Other operating expenses
Pendapatan operasional lainnya 27 542,519,627 532,567,654 Other operating revenues
Pendapatan (beban) lain-lain, neto 29 1,766,211 120,057,149 Other expenses (income), net
Laba sebelum bagian laba bersih Income before share in associates'
entitas asosiasi dan beban pajak net income and final tax and
final dan pajak penghasilan 943,217,276 604,058,702 income tax expenses
Bagian laba bersih entitas asosiasi 6d 5,902,416 12,677,012 Share in associates net income
Laba sebelum beban pajak final Income before final tax and
dan pajak penghasilan 949,119,692 616,735,714 income tax expenses
Beban pajak final 13c (84,491,684) (69,608,193) Final tax expense
Laba sebelum beban pajak Income before tax
penghasilan 864,628,008 547,127,521 expenses
Beban pajak penghasilan 13c (102,204,755) (124,978,681) Income tax expenses
LABA TAHUN BERJALAN 762,423,253 422,148,840 INCOME FOR THE YEAR
*) Disajikan kembali, lihat Catatan 4 *) Restated, see note 4
Catatan terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes form an integral part of these
laporan keuangan secara keseluruhan. consolidated financial statement as a whole
3
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
LAPORAN LABA RUGI DAN PENGHASILAN CONSOLIDATED STATEMENTS OF PROFIT OR
KOMPREHENSIF LAIN KONSOLIDASIAN LOSS AND OTHER COMPREHENSIVE INCOME
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/ 2025 2024 *)
Notes Rp Rp
PENGHASILAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME
Pos yang tidak akan direklasifikasi Items that will not be reclassified
ke laba rugi: to profit or loss:
Pengukuran kembali atas Remeasurement of employee
liabilitas imbalan kerja 16 (2,171,847) 69,704,724 benefits liability
Surplus revaluasi aset tetap 9 (227,779,560) (28,966,956) Fixed assets revaluation surplus
Pajak penghasilan terkait pos Income tax related to items
yang tidak akan direklasifikasi that will not be reclassified
ke laba rugi 968,476 (14,350,305) to profit or loss
Pos yang akan direklasifikasi Items that will be reclassified
ke laba rugi: to profit or loss:
Keuntungan yang Unrealized gains
belum direalisasi atas instrumen of financial instruments measured
keuangan yang diukur pada nilai wajar at fair value through
melalui penghasilan komprehensif lain 137,502,094 (98,531,379) other comprehensive income
Selisih kurs penjabaran laporan
keuangan (24,358,739) 107,495,719 Translation adjustments
Pajak penghasilan terkait pos Income tax related to items
yang akan direklasifikasi that will be reclassified to
ke laba rugi 3,673,565 6,722,643 profit or loss
Pengukuran Kembali atas Remeasurement of
Beban Keuangan Asuransi (69,890,454) 19,328,554 Insurance Finance Expense
Jumlah penghasilan komprehensif Total other comprehensive
lain setelah pajak (182,056,465) 61,403,000 income after tax
JUMLAH PENGHASILAN TOTAL COMPREHENSIVE
KOMPREHENSIF TAHUN INCOME
BERJALAN 580,366,788 483,551,840 FOR THE YEAR
Laba tahun berjalan yang
dapat diatribusikan kepada: Income for the year attributable to:
Pemilik entitas induk 711,056,556 401,574,888 Equity owners of the parent entity
Kepentingan non-pengendali 51,366,697 20,573,952 Non-controlling interest
Jumlah 762,423,253 422,148,840 Total
Jumlah penghasilan komprehensif
tahun berjalan yang dapat Total other comprehensive income
diatribusikan kepada: for the year attributable to:
Pemilik entitas induk 547,584,586 473,140,865 Equity owners of the parent entity
Kepentingan non-pengendali 32,782,202 10,410,975 Non-controlling interest
Jumlah 580,366,788 483,551,840 Total
LABA PER SAHAM YANG EARNINGS PER SHARE
DAPAT DIATRIBUSIKAN ATTRIBUTABLE TO EQUITY
KEPADA PEMILIK ENTITAS INDUK OWNERS OF THE PARENT ENTITY
(nilai penuh) 30 200 113 (full amount)
*) Disajikan kembali, lihat Catatan 4 *) Restated, see note 4
Catatan terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes form an integral part of these
laporan keuangan secara keseluruhan. consolidated financial statement as a whole
4
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Keuntungan/
(kerugian)
yang belum
direalisasi atas
efek-efek
Selisih transaksi tersedia untuk
antara pemegang dijual, neto/ Ekuitas yang
saham entitas anak/ Selisih kurs Unrealized Surplus Pengukuran dapat diatribusikan
Tambahan Difference in penjabaran gain/ (loss) on revaluasi kembali beban Saldo laba/Retained earnings kepada pemilik
modal disetor/ transactions laporan available - aset tetap/ keuangan asuransi/ Belum entitas induk/ Kepentingan non
Additional between keuangan/ for-sale Fixed assets Remeasurement on Ditentukan Ditentukan Equity attributable pengendali/ Jumlah
Catatan/ Modal saham/ paid in shareholders of Translation marketable revaluation insurance finance penggunaannya/ penggunaannya/ to equity holders Non-controlling ekuitas/
Notes Share capital capital a subsidiary adjustments securities, net surplus expenses Appropriated Unappropriated*) of the parent interest Total equity
Saldo per 31 Desember 2023 177,778,780 625,460,209 105,555,883 (37,679,259) 8,409,087 2,027,351,117 -- 413,313,271 6,262,074,018 9,582,263,106 697,595,127 10,279,858,233 Balance as of December 31, 2023
Dampak penyajian kembali Impact from restatement
PSAK 109 -- -- -- -- 10,905,567 -- -- -- -- 10,905,567 -- 10,905,567 PSAK 109
PSAK 117 -- -- -- 5,260,889 -- -- 687,731 -- (485,457,616) (479,508,996) 25,074,100 (454,434,896) PSAK 117
Saldo per 31 Desember 2023 Balance as of December 31, 2023
(Setelah disajikan kembali) 177,778,780 625,460,209 105,555,883 (32,418,370) 19,314,654 2,027,351,117 687,731 413,313,271 5,776,616,402 9,113,659,677 722,669,227 9,836,328,904 (After restatement)
Dividen kas 20 -- -- -- -- -- -- -- -- (438,247,011) (438,247,011) (10,911) (438,257,922) Cash dividends
Laba tahun berjalan -- -- -- -- -- -- -- -- 401,574,888 401,574,888 20,573,952 422,148,840 Income for the year
Pengukuran kembali liabilitas imbalan Remeasurement of employee
kerja setelah pajak -- -- -- -- -- -- -- -- 54,222,425 54,222,425 1,131,994 55,354,419 benefits liabilities after tax
Selisih kurs penjabaran laporan keuangan -- -- -- 107,495,719 -- -- -- -- -- 107,495,719 -- 107,495,719 Translation adjustments
Keuntungan yang belum Unrealized gain on available-
direalisasi atas efek-efek tersedia for-sale marketable
untuk dijual neto setelah pajak 6e -- -- -- -- (80,513,765) -- -- -- -- (80,513,765) (11,294,971) (91,808,736) securities net after tax
PSAK 117 -- -- -- -- -- -- 19,328,554 -- -- 19,328,554 -- 19,328,554 PSAK 117
Surplus revaluasi aset tetap 9 -- -- -- -- -- (28,966,956) -- -- -- (28,966,956) -- (28,966,956) Fixed assets revaluation surplus
Saldo per 31 Desember 2024 177,778,780 625,460,209 105,555,883 75,077,349 (61,199,111) 1,998,384,161 20,016,285 413,313,271 5,794,166,704 9,148,553,531 733,069,291 9,881,622,822 Balance as of December 31, 2024
Dividen kas 20 -- -- -- -- -- -- -- -- (280,341,762) (280,341,762) (7,891,099) (288,232,861) Cash dividends
Laba tahun berjalan -- -- -- -- -- -- -- -- 711,056,556 711,056,556 51,366,697 762,423,253 Income for the year
Management Employe Stock Option Plan 22 Management Employe Stock Option Plan
Pengukuran kembali liabilitas imbalan Remeasurement of employee
kerja setelah pajak -- -- -- -- -- -- -- -- (3,303,828) (3,303,828) 2,100,457 (1,203,371) benefits liabilities after tax
Pelepasan entitas anak -- -- -- -- -- -- -- -- -- -- -- -- Disposal subsidiaries
Selisih kurs penjabaran laporan keuangan -- -- -- (24,358,739) -- -- -- -- -- (24,358,739) -- (24,358,739) Translation adjustments
Keuntungan yang belum Unrealized gain on available-
direalisasi atas efek-efek tersedia for-sale marketable
untuk dijual neto setelah pajak 6e -- -- -- -- 161,860,611 -- -- -- -- 161,860,611 (20,684,952) 141,175,659 securities net after tax
PSAK 117 -- -- -- -- -- -- (69,890,453) -- -- (69,890,453) -- (69,890,453) PSAK 117
Surplus revaluasi aset tetap 9 -- -- -- -- -- (227,779,560) -- -- -- (227,779,560) -- (227,779,560) Fixed assets revaluation surplus
Saldo per 31 Desember 2025 177,778,780 625,460,209 105,555,883 50,718,610 100,661,500 1,770,604,601 (49,874,168) 413,313,271 6,221,577,670 9,415,796,356 757,960,394 10,173,756,750 Balance as of December 31, 2025
Catatan terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes form an integral part of these
laporan keuangan secara keseluruhan. consolidated financial statement as a whole
5
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
LAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CASH FLOWS
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/ 2025 2024
Notes Rp Rp
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS OPERASI OPERATING ACTIVITIES
Penerimaan kas dari tertanggung, Cash receipts from insured,
reasuradur, dan pelanggan 9,008,391,418 9,705,817,709 reinsurers, and customers
Pembayaran kas kepada tertanggung, Cash paid to insured, reinsurers,
reasuradur, pemasok, dan karyawan (7,596,784,140) (9,087,432,170) suppliers, and employees
Pembayaran pajak penghasilan (212,999,282) (204,329,167) Income tax paid
Arus kas neto yang diperoleh dari Net cash flows provided by
aktivitas operasi 1,198,607,996 414,056,372 operating activities
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS INVESTASI INVESTING ACTIVITIES
Penerimaan bunga 383,426,608 469,732,911 Interest received
Penerimaan dividen 9,570,788 17,261,802 Dividends received
Pencairan (penempatan) Proceeds from sale (placement)
investasi, neto (664,085,050) (637,938,482) of investments, net
Perolehan aset tetap 9 (282,918,024) (184,810,506) Acquisitions of fixed assets
Hasil penjualan aset tetap 9 17,558 612,236 Proceeds from sale of fixed assets
Arus kas neto digunakan Net cash flows used
untuk aktivitas investasi (553,988,120) (335,142,039) for investing activities
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS PENDANAAN FINANCING ACTIVITIES
Pembayaran dividen 20 (288,232,861) (438,257,922) Dividends paid
Pembayaran pinjaman diterima 17 (160,831,713) (148,655,251) Payment of borrowings
Pencairan pinjaman diterima 17 265,785,913 379,580,927 Proceeds from borrowings
Pembayaran utang sewa pembiayaan Payment of consumer finance
konsumen dan sewa pembiayaan 18 (19,224,102) (19,224,102) and lease payable
Pembayaran bunga sewa pembiayaan 18 (47,969,884) (21,835,313) Payment of lease payable interest
Pembayaran liabilitas sewa 10 (11,132,569) (6,079,883) Payment of lease liabilities
Arus kas neto yang digunakan Net cash flows used in
untuk aktivitas pendanaan (261,605,216) (254,471,544) financing activities
KENAIKAN (PENURUNAN) NET INCREASE (DECREASE)
NETO KAS DAN BANK 383,014,660 (175,557,211) IN CASH AND BANKS
PENYESUAIAN ATAS ADJUSTMENT OF FOREIGN
SELISIH KURS (6,230,004) (4,022,470) EXCHANGES DIFFERENCE
KAS DAN BANK CASH AND BANKS
AWAL TAHUN 5 357,871,939 537,451,620 AT BEGINNING OF YEAR
KAS DAN BANK CASH AND BANKS AT
AKHIR TAHUN 5 734,656,595 357,871,939 END OF YEAR
* Lihat Catatan 32 untuk pengungkapan informasi tambahan arus * See Note 32 for the additional cash flows information,
kas, termasuk tambahan informasi transaksi non-kas include additional informastion non cash transaction.
Catatan terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes form an integral part of these
laporan keuangan secara keseluruhan. consolidated financial statement as a whole
Approval for printing 6 Paraf:
Page 490
PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. Umum 1. General
1.a. Pendirian Perseroan 1.a. Establishment of the Company
PT Asuransi Tugu Pratama Indonesia Tbk PT Asuransi Tugu Pratama Indonesia Tbk (“the
(“Perseroan”) didirikan berdasarkan Akta Company”) was established based on Notarial
Notaris No. 9 tanggal 25 November 1981 dari Deed No. 9 dated November 25, 1981 of Notary
Tan Thong Kie, S.H. Akta pendirian ini Tan Thong Kie, S.H. The deed of establishment
disahkan oleh Menteri Kehakiman Republik was approved by the Minister of Justice of the
Indonesia dengan Surat Keputusan No. Republic of Indonesia in his Decision Letter
Y.A5/177/20 tanggal 15 Maret 1982 serta No.Y.A5/177/20 dated March 15, 1982 and was
diumumkan dalam Tambahan No. 845 dari published in Supplement No. 845 to the State
Berita Negara Republik Indonesia No. 54 Gazette of the Republic of Indonesia No. 54
tanggal 6 Juli 1982. Anggaran dasar Perseroan dated July 6, 1982. The Company’s Articles of
telah mengalami beberapa kali perubahan, Association have been amended several times,
terakhir dengan Akta Notaris No. 47 tanggal 10 most recently by Notarial Deed No. 47 dated
Mei 2021 dari Notaris Jose Dima Satria, S.H., May 10, 2021, of Jose Dima Satria, S.H., M.Kn.,
M.Kn. tentang Pernyataan Keputusan Rapat regarding the Statement of Meeting Resolutions
Perubahan Anggaran Dasar PT Tugu Pratama on the Amendment to the Articles of Association
Indonesia. Perubahan Anggaran Dasar of PT Tugu Pratama Indonesia. This change
tersebut telah memperoleh persetujuan dari was approved by the Minister of Law and
Menteri Hukum dan Hak Asasi Manusia Human Rights of The Republic of Indonesia in
Republik Indonesia dalam Surat Keputusan his Decision Letter No. AHU-0032939.AH.01.02
No. AHU-0032939.AH.01.02 tanggal 9 Juni dated June 9, 2021.
2021.
Anggaran Dasar Perseroan telah disesuaikan The Company’s Articles of Association have
dengan ketentuan Undang-Undang No. 40 confirmed with Law No. 40 Year 2007 on
Tahun 2007 mengenai Perseroan Terbatas Limited Liability Company (UU PT) based on
(UU PT) yang dituangkan dalam Akta Notaris Notarial Deed No. 27 dated June 25, 2008 of
No. 27 tanggal 25 Juni 2008 dari Lenny Janis Lenny Janis Ishak, S.H. This change was
Ishak, S.H. Perubahan tersebut telah approved by the Minister of Justice and Human
mendapat persetujuan dari Menteri Hukum dan Rights of the Republic of Indonesia in his
Hak Asasi Manusia Republik Indonesia dengan decision letter No. AHU- 51110.AH.01.02. Year
Surat Keputusan No. AHU- 2008 dated August 14, 2008 and was published
51110.AH.01.02.Tahun 2008 tanggal 14 in the Supplement No. 25141 to State Gazette
Agustus 2008 serta diumumkan dalam Berita of Republic of Indonesia No. 95 dated
Negara Republik Indonesia No. 95 tanggal 25 November 25, 2008.
November 2008, Tambahan No. 25141.
Kantor pusat Perseroan berkedudukan di The Company’s head office is located at Wisma
Gedung Wisma Tugu I, Jalan Rasuna Said Kav Tugu I Building, Jalan Rasuna Said Kav C 8-9,
C 8-9, Jakarta 12920, dengan 28 kantor di luar Jakarta 12920, with 28 offices outside the head
kantor pusat yang tersebar di kota-kota besar office spread across major cities in Indonesia
di Indonesia seperti Surabaya, Bandung, such as Surabaya, Bandung, Semarang,
Semarang, Yogyakarta, Denpasar, Medan, Yogyakarta, Denpasar, Medan, Palembang,
Palembang, Pekanbaru, Padang, Balikpapan, Pekanbaru, Padang, Balikpapan, Pontianak,
Pontianak, Bandar Lampung, Makassar, Bandar Lampung, Makassar, Manado, Palu,
Manado, Palu, dan kota-kota lainnya. and other cities.
Sesuai dengan pasal 3 Anggaran Dasar In accordance with article 3 of the Company’s
Perseroan, ruang lingkup kegiatan Perseroan Articles of Association, the Company is engaged
adalah dalam bidang industri asuransi umum, in general insurance, reinsurance and sharia
reasuransi, dan bisnis syariah. Perseroan business. The Company obtained its business
memperoleh izin usaha dari Kementerian license from the Ministry of Finance of the
Keuangan Republik Indonesia melalui Republic of Indonesia through the Directorate
Direktorat Jenderal Moneter Dalam Negeri General of Domestic Monetary Affairs in its
7
Page 491
PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
dengan Surat Keputusan No. Kep- Decision Letter No. Kep-5572/MD/1981 dated
5572/MD/1981 tanggal 9 Desember 1981 dan December 9, 1981 and Kep-8014/MD/1986
Kep-8014/MD/1986 tanggal 8 Desember 1986. dated December 8, 1986.
Perseroan memperoleh izin pembukaan divisi The Company has obtained a license to open a
yang beroperasi dengan prinsip syariah division that would operate in accordance with
berdasarkan Surat Rekomendasi sharia principles based on Letter of
No.U-044/DSN-MUI/III/2005 tanggal Recommendation from Dewan Sharia Nasional
20 Maret 2005 dari Dewan Syariah Nasional - Majelis Ulama Indonesia No. U-044/DSN-
Majelis Ulama Indonesia dan Surat Keputusan MUI/III/2005 dated March 20, 2005 and
Menteri Keuangan Republik Indonesia No. Decision Letter of the Minister of Finance of
KEP-108/KM.05/2005 tanggal 18 April 2005. Republic of Indonesia No. KEP-
108/KM.05/2005 dated April 18, 2005.
1.b. Manajemen kunci dan informasi lainnya 1.b. Key management and other information
Berdasarkan Akta Notaris No. 81 tanggal 20 Based on Notarial Deed No. 81 dated
Desember 2024 dan telah memperoleh December 20, 2024 and was approved by the
persetujuan dari Kementerian Hukum dan Hak Minister of Law and Human Rights of Republic
Asasi Manusia Republik Indonesia dalam Surat of Indonesia in his Decision Letter No. AHU-
Keputusan No. AHU-AH.01.09-0292061 AH.01.09-0292061 dated December 23, 2024
tanggal 23 Desember 2024 dan Akta Notaris and Notarial Deed No. 78 dated May 22, 2024
No. 78 tanggal 22 Mei 2024 dan telah and was approved by the Minister of Law and
memperoleh persetujuan dari Kementerian Human Rights of Republic of Indonesia in his
Hukum dan Hak Asasi Manusia Republik Decision Letter No. AHU-AH.01.09-0206626
Indonesia dalam Surat Keputusan No. AHU- dated May 28, 2024. The Company’s Board of
AH.01.09-0206626 tanggal 28 Mei 2024. Commissioners, Directors, Audit Committee,
Susunan Dewan Komisaris, Direksi, Komite and Sharia Supervisory Board as of December
Audit, dan Dewan Pengawas Syariah 31, 2025 and 2024, are as follows:
Perseroan pada tanggal 31 Desember 2025
dan 2024 adalah sebagai berikut:
2025 2024
Dewan Komisaris : Board of Commissioners :
Presiden Komisaris Abdul Ghofar * Abdul Ghofar * President Commissioner
Komisaris Independen Poerwo Tjahjono Poerwo Tjahjono Independent Commissioner
Komisaris Independen Tajudin Noor Tajudin Noor Independent Commissioner
Komisaris -- Samuel Lie (Samuel Ramna) Commissioner
Komisaris Bagus Agung Rahadiansyah Bagus Agung Rahadiansyah Commissioner
Direksi : Board of Directors :
Presiden Direktur Adi Pramana Tatang Nurhidayat President Director
Direktur Fitri Azwar Emil Hakim Director
Direktur Fadlil Iswahyudi Sudarlin Director
Direktur Ery Widiatmoko Ery Widiatmoko Director
Direktur Edi Yoga Prasetyo Edi Yoga Prasetyo Director
Komite Audit : Audit Committee :
Ketua Poerwo Tjahjono Poerwo Tjahjono Chairman
Anggota Bambang Suprihantono Dini Rosdini Member
Anggota Ari Marsudi Eni Pratiwi Herlinawati Member
Anggota -- Saleh Basir Member
Dewan Pengawas Syariah : Sharia Supervisory Board :
Ketua Muhammad Maksum Muhammad Maksum Chairman
Anggota Siti Hannah Siti Hannah Member
* Merangkap sebagai komisaris independen * Holding a concurrent position as an
independent commissioner
Manajemen kunci Perseroan terdiri dari Dewan The Company’s key management personnel
Komisaris dan Direksi. consist of the Boards of Commissioners and
Directors.
Jumlah kompensasi yang berupa imbalan kerja The total compensation in the form of short-
jangka pendek dan panjang untuk Dewan term and long-term employee benefits received
Komisaris dan Direksi sebagai personil by the Board of Commissioners and the Board
8
Page 492
PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
manajemen kunci Perseroan adalah sebagai of Directors as the Company’s key management
berikut: personnel are as follows:
2025 2024
Rp Rp
Dewan Komisaris : Board of Commissioners :
Imbalan kerja jangka pendek 7,503,665 15,816,990 Short-term benefits
Imbalan kerja jangka panjang 4,217,584 979,264 Long-term benefits
Sub jumlah 11,721,249 16,796,254 Sub total
Direksi : Board of Directors :
Imbalan kerja jangka pendek 16,088,554 46,078,376 Short-term benefits
Imbalan kerja jangka panjang 8,964,912 2,241,228 Long-term benefits
Sub jumlah 25,053,466 48,319,604 Sub total
Jumlah 36,774,715 65,115,858 Total
Total karyawan Perseroan pada tanggal The Company had total number of employees
31 Desember 2025 dan 2024 masing-masing as of December 31, 2025 and 2024 are 336 and
adalah 336 dan 350 orang (tidak diaudit). 350, respectively (unaudited).
1.c. Penawaran umum saham 1.c. Public offering of shares
Saham Perseroan ditawarkan perdana kepada The Company’s shares of stock were initially
masyarakat dan dicatatkan di Bursa Efek offered to the public and listed on the Indonesia
Indonesia pada tanggal 28 Mei 2018. Stock Exchange on May 28, 2018. The
Penawaran perdana saham Perseroan Company’s initial public offering of 177,777,800
tersebut sejumlah 177.777.800 saham dengan shares with a par value of Rp100 per share and
nilai nominal Rp100 per saham dan harga offering price of Rp3,850 per share, was
saham perdana Rp3.850 per saham, telah approved for listing on May 17, 2018
dinyatakan efektif untuk dicatatkan pada by the Financial Services Authority (OJK) in its
tanggal 17 Mei 2018 oleh Otoritas Jasa letter No. S-50/D.04/2018.
Keuangan (OJK) dengan suratnya
No. S-50/D.04/2018.
1.d. Struktur perseroan dan entitas anak 1.d. Corporate structure and subsidiaries
Laporan keuangan konsolidasian mencakup The consolidated financial statements include
akun-akun Perseroan dan Entitas Anak the accounts of the Company and subsidiaries
(selanjutnya disebut “Grup”), dimana (here in after collectively referred to as “the
Perseroan memiliki, baik secara langsung Group”), where the Company has direct or
maupun tidak langsung, lebih dari 50% saham indirect ownership interests of more than 50% in
pada entitas anak, yang terdiri dari: the voting shares of the subsidiaries, consisting
of:
Tahun
beroperasi
secara
komersial/
Commencement Persentase kepemilikan/ Jumlah aset sebelum eliminasi/
of commercial Domisili/ Jenis usaha/ Percentage of ownership Total assets before elimination
Entitas anak/Subsidiaries operation Domicile Nature of business 2025 2024 2025 2024
PT Tugu Pratama lnterindo 29 April 1994/ Jakarta Investasi saham/ 99.99% 99.99% 1,170,030,253 1,127,546,818
(TPlnt) April 29, 1994 Investment in shares of stock
PT Pratama Mitra Sejati 15 Januari 1990/ Jakarta Real estate, persewaan, 99.99% 99.99% 3,026,577,844 2,764,174,694
(PMS) *) January 15, 1990 pengembangan dan jasa servis
real estate, perdagangan/
Real estate, rental, real estate
and services development,
trading
Tugu Insurance Company 15 Desember 1965/ Hong Kong Asuransi kerugian/ 100.00% 100.00% 2,033,734,936 2,606,009,997
Limited (TIC)**) December 15, 1965 General insurance
PT Synergy Risk Management 23 Januari 1995/ Jakarta Manajemen risiko, surveyor dan 99.90% 99.90% 56,513,325 53,761,521
Consultants*) January 23, 1995 penilai/
Risk management, surveyor
and valuation
PT Tugu Reasuransi Indonesia 2 April 1987/ Jakarta Reasuransi/ Reinsurance 50.74% 50.74% 6,008,331,774 5,942,450,745
(TRI)*) April 2, 1987
Reksa dana GAP 20 April 2015/ Jakarta Investasi reksadana/ 100.00% 100.00% 17,645,919 56,516,804
Dana Kombinasi***) April 20, 2015 Investment in mutual fund
Reksa dana Terproteksi 30 September 2013/ Jakarta Investasi reksadana/ 100.00% 100.00% -- 90,454,013
Insight Terproteksi 2***) September 30, 2013 Investment in mutual fund
9
Page 493
PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
*) Pemilikan tidak langsung melalui entitas anak, *) Indirect ownership through subsidiary, TPInt
TPInt
**) Pemilikan tidak langsung melalui entitas anak, **) Indirect ownership through the subsidiary entity,
TPInt, sebesar 72,5% dan pemilikan langsung TPInt, is 72.5% and direct ownership is 27.5%,
sebesar 27,5%
***) Pemilikan tidak langsung melalui entitas anak, ***) Indirect ownership through subsidiary, TRI
TRI
1.e. Penyusunan dan penyelesaian laporan 1.e. Preparation and completion of the
keuangan konsolidasian consolidated financial statements
Laporan keuangan konsolidasian Grup disusun The consolidated financial statements of the
dan diotorisasi untuk diterbitkan oleh Direksi Group were prepared and authorized for
pada tanggal 31 Maret 2026. issuance by the Directors on March 31, 2026.
2. Ikhtisar Kebijakan Akuntansi Material 2. Summary Of Material Accounting Policies
2.a. Pernyataan kepatuhan dan dasar 2.a. Statement of compliance and basis for
penyusunan laporan keuangan preparation of the consolidated financial
konsolidasian statements
Laporan keuangan konsolidasian telah disusun The consolidated financial statements have
dan disajikan sesuai dengan Standar been prepared and presented in accordance
Akuntansi Keuangan di Indonesia (“SAK”), with Indonesian Financial Accounting Standards
yang mencakup Pernyataan Standar Akuntansi (“IFAS”), which comprise the Statements of
Keuangan (”PSAK”) dan Interpretasi Standar Financial Accounting Standards (“PSAK”) and
Akuntansi Keuangan (”ISAK”) yang dikeluarkan Interpretations to Financial Accounting
oleh Dewan Standar Akuntansi Keuangan Standards (“ISAK”) issued by the Financial
Ikatan Akuntan Indonesia, serta Peraturan No. Accounting Standards Board of the Indonesian
VIII.G.7 Lampiran Keputusan Ketua Institute of Accountants, and Rule No. VIII.G.7
BAPEPAM-LK No. KEP-347/BL/2012 tanggal Attachment of Chairman of BAPEPAM-LK’s
25 Juni 2012 yang terdapat di dalam Peraturan Decision No. KEP-347/BL/2012 dated June 25,
dan Pedoman Penyajian dan Pengungkapan 2012 on the Regulations and the Guidelines on
Laporan Keuangan yang diterbitkan oleh Financial Statement Presentation and
Badan Pengawas Pasar Modal dan Lembaga Disclosures issued by Capital Market and
Keuangan (“BAPEPAM-LK”), yang fungsinya Financial Institution Supervisory Agency
dialihkan kepada Otoritas Jasa Keuangan (“BAPEPAM-LK”), which function has been
(“OJK”) sejak tanggal 1 Januari 2013. transferred to Financial Service Authority
(“OJK”) starting on January 1, 2013.
Laporan keuangan konsolidasian disusun The consolidated financial statements have
berdasarkan harga perolehan, kecuali untuk been prepared under the historical cost
beberapa akun tertentu yang disajikan convention except for certain accounts which
berdasarkan penilaian lain seperti dijelaskan are presented on the basis of other
dalam kebijakan akuntansi masing-masing measurements, as stated in the respective
akun yang bersangkutan. Laporan keuangan accounting policies of the relevant accounts.
konsolidasian disusun berdasarkan akuntansi The consolidated financial statements are
berbasis akrual, kecuali laporan arus kas prepared under the accrual basis of accounting,
konsolidasian. except for the consolidated statement of cash
flows.
Laporan arus kas konsolidasian disusun The consolidated statement of cash flows are
menggunakan metode langsung dengan prepared using the direct method with cash
mengelompokkan arus kas dalam aktivitas flows classified into operating, investing, and
operasi, investasi, dan pendanaan. financing activities.
Seluruh angka dalam laporan keuangan Figures in the consolidated financial statements
konsolidasian ini, disajikan dalam ribuan are expressed in thousand Rupiah, unless
Rupiah, kecuali dinyatakan lain. otherwise stated.
10
Page 494
PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Pos-pos dalam Penghasilan Komprehensif The items under Other Comprehensive Income
Lain (“PKL”) disajikan terpisah antara akun- (“OCI”) are presented separately between items
akun yang akan direklasifikasikan ke laba rugi to be reclassified to profit or loss and items not
dan akun-akun yang tidak akan to be reclassified to profit or loss.
direklasifikasikan ke laba rugi.
Kebijakan akuntansi signifikan telah diterapkan The accounting policies were consistently
secara konsisten dalam penyusunan laporan applied in the preparation of the consolidated
keuangan konsolidasian terhadap seluruh financial statements to all years presented,
tahun yang disajikan, kecuali jika dinyatakan unless otherwise stated.
lain.
2.b. Prinsip konsolidasi 2.b. Principles of consolidation
Laporan keuangan konsolidasian meliputi The consolidated financial statements include
laporan keuangan Perseroan dan entitas the financial statements of the Company and its
anaknya seperti yang disebutkan pada Catatan subsidiaries mentioned in Note 1d in which the
1d yang dimiliki oleh Perseroan dengan Company has control.
kepemilikan kontrol.
Seluruh transaksi, saldo dan keuntungan atau All intercompany transactions, balances and
kerugian (termasuk keuntungan atau kerugian gains or losses (including unrealized gains or
yang belum direalisasi) antar entitas dalam losses) between the entities in the Company are
Perseroan dieliminasi. eliminated.
Laporan keuangan konsolidasian disusun The consolidated financial statements are
dengan menggunakan kebijakan akuntansi prepared using uniform accounting policies for
yang sama untuk peristiwa dan transaksi transactions and events in similar
sejenis dalam kondisi yang sama. Apabila circumstances. If the subsidiaries’ financial
laporan keuangan entitas anak menggunakan statements use different accounting policies
kebijakan akuntansi yang berbeda dari different from those adopted in the consolidated
kebijakan akuntansi yang digunakan dalam financial statements, appropriate adjustments
laporan keuangan konsolidasian, maka are made to the subsidiaries’ financial
dilakukan penyesuaian yang diperlukan statements.
terhadap laporan keuangan entitas anak
tersebut.
Entitas Anak dikonsolidasikan secara penuh Subsidiaries are fully consolidated from the date
sejak tanggal akuisisi, yaitu tanggal Perseroan of acquisition, being the date on which the
memeroleh pengendalian, sampai dengan Company obtained control, and continue to be
tanggal entitas induk kehilangan pengendalian. consolidated until the date such control ceases.
Pengendalian dianggap ada ketika Perseroan Control is presumed to exist if the Company
memiliki, secara langsung atau tidak langsung owns, directly or indirectly through a subsidiary,
melalui entitas anak, lebih dari setengah hak more than half of the voting rights of an entity.
suara entitas.
Pengendalian diperoleh ketika Perseroan Control is achieved when the Company is
terekspos, atau memiliki hak atas imbal hasil exposed, or has rights, to variable returns from
variabel dari keterlibatannya dengan investee its involvement with the investee and has the
dan memiliki kemampuan untuk mempengaruhi ability to affect those returns through its power
imbal hasil tersebut melalui kekuasaannya atas over the investee. Specifically, the Company
investee. Secara khusus, Perseroan controls an investee if, and only if, the Company
mengendalikan investee jika, dan hanya jika, has all of the following:
Perseroan memiliki seluruh hal berikut ini:
i. kekuasaan atas investee, yaitu hak yang i. power over the investee, which is existing
ada saat ini yang memberi entitas induk rights that give the parent current ability to
kemampuan kini untuk mengarahkan direct the relevant activities of the investee;
aktivitas relevan dari investee;
11
Page 495
PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
ii. eksposur atau hak atas imbal hasil variabel ii. exposure, or rights, to variable returns from
dari keterlibatannya dengan investee; dan its involvement with the investee; and
iii. kemampuan untuk menggunakan iii. the ability to use its power over the investee
kekuasaannya atas investee untuk to affect its returns
mempengaruhi jumlah imbal hasil.
Umumnya, ada dugaan bahwa mayoritas hak Generally, there is a presumption that majority of
suara menghasilkan pengendalian. Untuk voting rights results in control. To support this
mendukung anggapan ini dan bila entitas induk presumption and when the parent has less than
memiliki kurang dari mayoritas hak suara atau a majority of the voting or similar rights of an
hak serupa dari investee, entitas induk investee, the parent considers all relevant facts
mempertimbangkan semua fakta dan keadaan and circumstances in assessing whether it has
yang relevan dalam menilai apakah entitas power over an investee, including:
induk memiliki kuasa atas 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. right arising from other contractual
kontraktual lain; dan arrangements; and
iii. hak suara dan hak suara potensial yang iii. the parent’s voting rights and potensial
dimiliki entitas induk. voting rights.
Dalam hal pengendalian terhadap entitas anak Where a subsidiary, if any, either began or
dimulai atau diakhiri dalam suatu periode ceased to be controlled during the period, the
berjalan, maka hasil usaha entitas anak yang result of operations of that subsidiary is included
diperhitungkan ke dalam laporan keuangan in the consolidated financial statements only
konsolidasian hanya sebatas hasil pada saat from the date that the control has commenced or
pengendalian tersebut mulai diperoleh atau up to the date that the control has ceased.
hingga saat pengendalian itu berakhir.
Seluruh laba rugi dan setiap komponen Profit or loss and each component of other
penghasilan komprehensif lain diatribusikan comprehensive income are attributed to the
kepada pemilik entitas induk dan pada equity holders of the parent of the Company and
kepentingan non pengendali (“KNP”), to the non-controlling interests (“NCI”), even if
walaupun hal ini akan menyebabkan saldo this results in the NCI having a deficit balance.
KNP yang defisit.
Perubahan dalam bagian kepemilikan entitas A change in the parent’s ownership interest in a
induk pada entitas anak yang tidak subsidiary, without a loss of control, is
mengakibatkan hilangnya pengendalian, accounted as an equity transaction. If the
dicatat sebagai transaksi ekuitas. Bila Company loses control over a subsidiary, it
kehilangan pengendalian atas suatu entitas derecognizes the related assets (including
anak, maka Perseroan menghentikan goodwill), liabilities, NCI and other components
pengakuan atas aset (termasuk goodwill), of equity, while the difference is recognized in
liabilitas, serta KNP dan komponen lain dari the profit or loss. Any investment retained is
ekuitas terkait, dan selisihnya diakui pada laba recognized at fair value.
rugi. Bagian dari investasi yang tersisa diakui
pada nilai wajar.
Investasi pada reksadana Investments in mutual funds
Grup mempunyai investasi di entitas bertujuan The Group has invested in a number of special
khusus yaitu reksadana. Kepemilikan Grup purpose entities such as mutual funds. The
dapat berfluktuasi dari hari ke hari sesuai Group’s percentage of ownership may fluctuate
dengan partisipasi Grup di entitas tersebut. from day to day according to the Group’s
participation in the mutual funds.
Grup mengonsolidasikan reksadana di mana The Group consolidates mutual funds which The
Grup memiliki unit penyertaan lebih dari 50% Group owns more than 50% of total fund units
12
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
dari unit penyertaan yang diterbitkan serta issued and has direct or indirect control over the
mempunyai pengendalian secara langsung respective mutual funds.
atau tidak langsung terhadap reksadana
tersebut.
Pada tanggal pelaporan, Grup menyajikan As of the reporting date, the Group presents the
reksadana yang dikonsolidasikan berdasarkan consolidated mutual funds based on the mutual
underlying assets atas reksadana yang dimiliki funds’ underlying assets directly held by the
Grup. Group.
2.c. Kombinasi bisnis 2.c. Business combination
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 acquisition date fair value and the amount of
yang diakuisisi. Untuk setiap kombinasi bisnis, any NCI in the acquiree. For each business
pihak pengakuisisi mengukur KNP pada entitas combination, the acquirer measures the NCI in
yang diakuisisi baik pada nilai wajar ataupun the acquiree either at fair value or at the
pada proporsi kepemilikan KNP atas aset neto proportionate share of the acquiree’s identifiable
yang teridentifikasi dari entitas yang diakuisisi. net assets. Acquisition costs incurred are
Biaya-biaya akuisisi yang timbul dibebankan directly expensed and included in administrative
langsung dan disertakan dalam beban-beban expenses.
administrasi.
Ketika melakukan akuisisi atas sebuah bisnis, When the Group acquires a business, it
Grup mengklasifikasikan dan menentukan aset classifies and determines the financial assets
keuangan yang diperoleh dan liabilitas acquired and liabilities assumed based on the
keuangan yang diambil alih berdasarkan pada contractual terms, economic circumstances,
persyaratan kontraktual, kondisi ekonomi, dan and pertinent conditions as at the acquisition
kondisi terkait lain yang ada pada tanggal date.
akuisisi.
Dalam suatu kombinasi bisnis yang dilakukan In the business combination which is achieved
secara bertahap, pihak pengakuisisi mengukur in stages, the acquirer remeasures the
kembali kepentingan ekuitas yang dimiliki previously held equity interest at the acquisition
sebelumnya pada pihak yang diakuisisi pada date fair value and recognizes gain or loss
nilai wajar tanggal akuisisi dan mengakui which is generated in consolidated statements
keuntungan atau kerugian yang dihasilkan of profit or loss and other comprehensive
dalam laporan laba rugi dan penghasilan income.
komprehensif lain konsolidasian.
Pada tanggal akuisisi, goodwill awalnya diukur At acquisition date, goodwill is initially measured
pada harga perolehan yang merupakan selisih at cost that is being the excess of the aggregate
lebih nilai agregat dari imbalan yang dialihkan of the consideration transferred and the amount
dan jumlah setiap KNP atas selisih jumlah dari recognized for NCI over the net identifiable
aset teridentifikasi yang diperoleh dan liabilitas assets acquired and liabilities assumed. If this
yang diambil alih. Jika imbalan tersebut kurang consideration is lower than the fair value of the
dari nilai wajar aset neto entitas anak yang net assets of the subsidiary acquired, the
diakuisisi, selisih tersebut diakui dalam laporan difference is recognized in the consolidated
laba rugi dan penghasilan komprehensif lain statements of profit or loss and other
konsolidasian sebagai keuntungan dari comprehensive income as gain on bargain
pembelian dengan diskon setelah sebelumnya purchase after previously assessing the
manajemen menilai kembali identifikasi dan identification and fair value measurement of the
nilai wajar dari aset yang diperoleh dan acquired assets and the assumed liabilities.
liabilitas yang diambil alih.
13
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
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 uji penurunan For the purpose of impairment testing, goodwill
nilai, goodwill yang diperoleh dari suatu which is acquired in a business combination,
kombinasi bisnis, sejak tanggal akuisisi from the acquisition date, allocated to each of
dialokasikan kepada setiap Unit Penghasil Kas the Group’s Cash-Generating Units (“CGU”)
(“UPK”) dari Grup yang diharapkan akan that are expected to benefit from the
bermanfaat dari sinergi kombinasi tersebut, combination, irrespective of whether other
terlepas dari apakah aset atau liabilitas lain assets or liabilities of the acquiree are assigned
dari pihak yang diakuisisi ditetapkan atas UPK to those CGUs.
tersebut.
Jika goodwill telah dialokasikan pada suatu Where goodwill forms part of a CGU and part of
UPK dan operasi tertentu atas UPK tersebut the operation 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 of the operation when determining the gain or
tersebut ketika menentukan keuntungan atau loss on disposal of the operation. Goodwill
kerugian dari pelepasan. Goodwill yang disposed of in this circumstance is measured
dilepaskan tersebut diukur berdasarkan nilai based on the relative values of the operation
relatif operasi yang dihentikan dan porsi UPK disposed of and the portion of the CGU
yang ditahan. retained.
2.d. Pernyataan dan Interpretasi Standar 2.d. New and Revised Statements and
Akuntansi Baru dan Revisi yang Berlaku Interpretation of Financial Accounting
Efektif pada Tahun Berjalan Standards Effective in the Current Year
Amandemen dan revisi atas standar yang Amendment and revised to standards which are
berlaku efektif untuk periode yang dimulai pada effective for periods beginning on or after
atau setelah 1 Januari 2025, dengan January 1, 2025, with early adoption is
penerapan dini diperkenankan yaitu: permitted, are as follows:
- Amendemen PSAK 221: Pengaruh - Amendments PSAK 221: Foreign Exchange
Perubahan Kurs Valuta Asing tentang Rate regarding Lack of Exchangeability;
Kekurangan Ketertukaran;
- PSAK 117: Kontrak Asuransi; dan - PSAK 117: Insurance Contract; and
- Amendemen PSAK 117: Kontrak Asuransi - Amendments PSAK 117: Insurance Contract
tentang Penerapan Awal PSAK 117 dan regarding Initial Application of PSAK 117
PSAK 109 – Informasi Komparatif. and PSAK 109 – Comparative Information.
Beberapa PSAK juga diamendemen yang Several PSAKs were also amended which were
merupakan amendemen konsekuensial karena consequential amendments due to the
berlakunya PSAK 117: Kontrak Asuransi, yaitu: enactment of PSAK 117: Insurance Contracts,
as follows:
- PSAK 103: Kombinasi Bisnis - PSAK 103: Business Combinatio
- PSAK 105: Aset Tidak Lancar yang Dikuasai - PSAK 105: Non-Current Assets Held for
untuk Dijual dan Operasi yang Dihentikan Sale and Discontinued Operations
- PSAK 107: Instrumen Keuangan: - PSAK 107: Financial Instruments:
Pengungkapan Disclosures
- PSAK 109: Instrumen Keuangan - PSAK 109: Financial Instruments
- PSAK 115: Pendapatan dari Kontrak - PSAK 115: Income from Contracts with
dengan Pelanggan Customers
- PSAK 201: Penyajian Laporan Keuangan - PSAK 201: Presentation of Financial
Statements
- PSAK 207: Laporan Arus Kas - PSAK 207: Statement of Cash Flows
- PSAK 216: Aset Tetap - PSAK 216: Fixed Assets
- PSAK 219: Imbalan Kerja - PSAK 219: Employee Benefits
- PSAK 228: Investasi pada Entitas Asosiasi - PSAK 228: Investment in Associated Entities
dan Ventura Bersama and Joint Ventures
14
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
- PSAK 232: Instrumen Keuangan: Penyajian - PSAK 232: Financial Instruments:
Presentation
- PSAK 236: Penurunan Nilai Aset - PSAK 236: Impairment of Asset
- PSAK 237: Provisi, Liabilitas Kontinjensi dan - PSAK 237: Provisions, Contingent Liabilities
Aset Kontinjens and Contigent Assets
- PSAK 238: Aset Takberwujud - PSAK 238: Intangible Assets
- PSAK 240: Properti Investasi - PSAK 240: Investment Property
Pada tanggal 1 Januari 2025, Perseroan telah As of January 1, 2025, the Company adopted
menerapkan PSAK 117: Kontrak Asuransi dan PSAK 117: Insurance Contracts and PSAK 109:
PSAK 109: Instrumen Keuangan, termasuk Financial Instruments, including all
seluruh amandemen konsekuensial terhadap consequential amendments to other relevant
standar akuntansi keuangan lainnya yang financial accounting standards.
relevan.
Penerapan standar-standar tersebut The adoption of these standards resulted in
mengakibatkan perubahan yang material material changes to the Company’s accounting
terhadap kebijakan akuntansi Perseroan, policies, particularly with respect to the
khususnya terkait pengakuan, pengukuran, recognition, measurement, presentation, and
penyajian, dan pengungkapan kontrak asuransi disclosure of insurance and reinsurance
dan reasuransi, serta klasifikasi, pengukuran, contracts, as well as the classification,
dan penurunan nilai instrumen keuangan. measurement, and impairment of financial
instruments.
Sehubungan dengan penerapan PSAK 117 In connection with the adoption of PSAK 117
dan PSAK 109 tersebut, Perseroan telah and PSAK 109, the Company adjusted its
melakukan penyesuaian atas saldo awal pada opening balances as of the date of initial
tanggal penerapan awal dan menyajikan application and restated the relevant
kembali (restatement) informasi komparatif comparative information in accordance with the
yang relevan sesuai dengan ketentuan transisi applicable transition requirements.
yang berlaku.
Sebagai konsekuensinya, Perseroan Accordingly, the Company presents statements
menyajikan laporan posisi keuangan untuk tiga of financial position for three reporting periods,
periode pelaporan, termasuk laporan posisi including the statement of financial position as
keuangan pada tanggal 1 Januari 2024 of January 1, 2024 as the beginning of the
sebagai awal periode komparatif. comparative period.
Selain penerapan PSAK 117 dan PSAK 109 Other than the adoption of PSAK 117 and
sebagaimana diuraikan lebih lanjut dalam PSAK 109 as further described in Note 38, the
Catatan 38, penerapan standar baru, adoption of the other new standards,
amandemen, dan interprestasi lainnya yang amendments, and interpretations affective in the
berlaku efektif pada periode berjalan tidak current period did not have a material impact on
menimbulkan dampak material terhadap the Company’s financial statements.
laporan keuangan Perseroan.
2.e. Penjabaran mata uang asing 2.e. Foreign currency translation
Mata uang pelaporan Reporting currency
Laporan keuangan konsolidasian disajikan The consolidated financial statements are
dalam Rupiah. presented in Indonesian Rupiah.
Transaksi dan saldo Transactions and balances
Transaksi dalam mata uang lain dijabarkan ke Other currencies transactions are translated into
dalam mata uang Rupiah dengan Indonesian Rupiah using the exchange rates
menggunakan kurs yang berlaku pada tanggal prevailing at the dates of the transactions or
transaksi atau penilaian. Keuntungan atau valuation where items are remeasured.
15
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
kerugian dari selisih kurs yang timbul dari Exchange gains or losses resulting from the
penyelesaian transaksi dalam mata uang lain settlement of such transactions in other
dan dari penjabaran aset dan liabilitas moneter currencies and from the translation of monetary
dalam mata uang lain diakui di dalam laba rugi assets and liabilities denominated in other
konsolidasian. currencies are recognized in consolidated profit
or loss.
Untuk tujuan penyajian laporan keuangan For consolidation purposes, assets and
konsolidasian, aset dan liabilitas entitas anak liabilities of subsidiaries who’s reported not
yang tidak disajikan dalam Rupiah pada using Rupiah at reporting date are translated
tanggal pelaporan dijabarkan menjadi Rupiah into Rupiah using the exchange rates prevailing
dengan menggunakan kurs yang berlaku pada at that date, while revenues and expenses are
tanggal tersebut, sedangkan pendapatan dan translated at the average exchange rates for the
beban dijabarkan dengan menggunakan kurs year. The resulting translation adjustments are
rata-rata untuk tahun yang bersangkutan. shown as part of equity under the "Translation
Selisih kurs yang terjadi disajikan sebagai Adjustments" account. The exchange rate used
bagian dari ekuitas pada akun “Selisih Kurs are the Bank Indonesia middle rates.
Penjabaran Laporan Keuangan”. Kurs nilai
tukar yang digunakan adalah kurs tengah Bank
Indonesia.
2025 2024
Rp Rp
1 Dolar Amerika Serikat (USD) 16,680 16,157 1 United Stated Dollar (USD)
1 Dolar Hong Kong (HKD) 2,144 2,082 1 Hong Kong Dollar (HKD)
1 Poundsterling Inggris (GBP) 22,428 20,332 1 Great British Pounds (GBP)
100 Yen Jepang (JPY) 11,226 10,236 100 Japan Yen (JPY)
1 Euro (EUR) 19,561 16,851 1 Euro (EUR)
1 Chinese Yuan (CNY) 2,343 2,214 1 Chinese Yuan (CNY)
1 Korean Won (KRW) 12 11 1 Korean Won (KRW)
1 Singapore Dollar (SGD) 12,934 11,919 1 Singapore Dollar (SGD)
1 Indian Rupee (INR) 190 190 1 Indian Rupee (INR)
2.f. Instrumen keuangan 2.f. Financial instruments
I. Pengakuan dan pengukuran awal I. Initial recognition and measurement
Grup mengakui aset keuangan atau The Group recognizes a financial assets or
liabilitas keuangan dalam laporan posisi a financial liabilities in the consolidated
keuangan konsolidasian, jika dan hanya statement of financial position when, and
jika, Grup menjadi salah satu pihak dalam only when, it becomes a party to the
ketentuan pada kontrak instrumen contractual provisions of the instrument. At
tersebut. Pada saat pengakuan awal aset initial recognition, the Group measures all
keuangan atau liabilitas keuangan, Grup financial assets and financial liabilites at its
mengukur pada nilai wajarnya. Dalam hal fair value. In the case of a financial asset
aset keuangan atau liabilitas keuangan or financial liability not at fair value through
tidak diukur pada nilai wajar melalui laba profit or loss, fair value plus or minus with
rugi, nilai wajar tersebut ditambah atau the transaction costs that are directly
dikurang dengan biaya transaksi yang attributtable to the acquisition or issue of
dapat diatribusikan secara langsung the financial asset or financial liability.
dengan perolehan atau penerbitan aset Transaction costs incurred on acquisition
keuangan atau liabilitas keuangan of a financial asset and issue of a financial
tersebut. Biaya transaksi yang dikeluarkan liability classified at fair value through profit
sehubungan dengan perolehan aset or loss are expensed immediately.
keuangan dan penerbitan liabilitas
keuangan yang diklasifikasikan pada nilai
wajar melalui laba rugi dibebankan
segera.
16
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
II. Aset keuangan II. Financial assets
Grup mengklasifikasikan aset The Group classifies its financial assets in
keuangannya dalam kategori aset the following categories of financial assets
keuangan yang diukur pada nilai wajar at fair value through profit or loss, loans
melalui laba rugi, pinjaman yang diberikan and receivables, held-to-maturity financial
dan piutang, aset keuangan yang dimiliki assets, and available-for-sale financial
hingga jatuh tempo, dan aset keuangan assets. The classification depends on the
tersedia untuk dijual. Klasifikasi ini purpose for which the financial assets
tergantung dari tujuan perolehan aset were acquired. Management determines
keuangan tersebut. Manajemen the classification of its financial assets at
menentukan klasifikasi aset keuangan initial recognition.
tersebut pada saat awal pengakuannya.
Aset keuangan diakui apabila Grup Financial assets are recognized when the
memiliki hak kontraktual untuk menerima Group has a contractual right to receive
kas atau aset keuangan lainnya dari cash or other financial assets from other
entitas lain. Seluruh pembelian atau entities. All purchases or sales of financial
penjualan aset keuangan secara reguler assets in regular way are recognized using
diakui dengan menggunakan akuntansi trade date accounting. Trade date is the
tanggal transaksi yaitu tanggal di mana date when the Group has a commitment to
Grup berketetapan untuk membeli atau purchase or sell a financial asset.
menjual suatu aset keuangan.
Aset keuangan yang diukur pada biaya Financial assets measured at amortized
perolehan diamortisasi costs
Aset keuangan diukur pada biaya Financial assets are measured at
perolehan diamortisasi jika kedua kondisi amortized costs if these conditions are
berikut terpenuhi: met:
(1) Aset keuangan dikelola dalam model (1) The financial assets is held within a
bisnis yang bertujuan untuk memiliki business model whose objective is to
aset keuangan dalam rangka hold the financial asset to collect
mendapatkan arus kas kontraktual contractual cash flows (held to collect);
saja; dan and
(2) Persyaratan kontraktual dari aset (2) The contractual terms of the financial
keuangan tersebut memberikan hak assets give rise on specified dates to
pada tanggal tertentu atas arus kas cash flows that are Solely Payments of
yang semata dari pembayaran pokok Principal and Interest (SPPI) on the
dan bunga (Solely Payments of principal amount outstanding.
Principal and Interest–SPPI) dari
jumlah pokok terutang.
Aset keuangan ini diukur pada jumlah The financial asset is measured at the
yang diakui pada awal pengakuan amount recognized at initial recognition
dikurangi dengan pembayaran pokok, minus principal repayments, plus or minus
kemudian dikurangi atau ditambah dengan the cumulative amortization of any
jumlah amortisasi kumulatif atas difference between that initial amount and
perbedaan jumlah pengakuan awal the maturity amount, and any loss
dengan jumlah pada saat jatuh tempo, allowance.
dan penurunan nilainya.
Pendapatan bunga dihitung dengan Interest income is calculated using the
menggunakan metode suku bunga efektif effective interest method and is recognized
dan diakui di laba rugi. Perubahan pada in profit or loss. Changes in fair value are
nilai wajar diakui di laba rugi jika aset recognized in profit and loss when the
dihentikan atau direklasifikasi. asset is derecognized or reclassified.
Aset keuangan yang diklasifikasikan ke Financial assets classified to amortized
17
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
biaya perolehan diamortisasi dapat dijual cost may be sold where there is an
jika terdapat peningkatan risiko kredit. increase in credit risk. Disposals for other
Pelepasan karena alasan lain reasons are permitted but such sales
diperbolehkan tetapi penjualan tersebut should be immaterial in value or infrequent
harus tidak material nilainya atau jarang in nature.
terjadi.
Aset keuangan yang diukur pada nilai Financial assets measured at fair value
wajar melalui penghasilan komprehensif through other comprehensive income
lain (“FVTOCI”) (“FVTOCI”)
Aset keuangan diukur pada FVTOCI Financial assets are measured at FVTOCI
ketika kedua kondisi berikut terpenuhi: if these conditions are met:
(1) Aset keuangan dikelola dalam model (1) The financial asset is held within a
bisnis yang tujuannya akan terpenuhi business model whose objective is
dengan mendapatkan arus kas achieved by both collecting contractual
kontraktual dan menjual aset cash flows and selling financial assets;
keuangan; dan and
(2) Persyaratan kontraktual dari aset (2) The contractual terms of the financial
keuangan tersebut memberikan hak assets give rise on specified dates to
pada tanggal tertentu atas arus kas cash flows that are Solely Payments of
yang semata dari pembayaran pokok Principal and Interest (SPPI) on the
dan bunga (Solely Payments of principal amount outstanding.
Principal and Interest–SPPI) dari
jumlah pokok terutang.
Aset keuangan tersebut diukur sebesar The financial assets are measured at fair
nilai wajar, dimana keuntungan atau value, where the gain or losses is
kerugian diakui dalam penghasilan recognized initially in other comprehensive
komprehensif lain, kecuali untuk kerugian income, except for impairment gains and
akibat penurunan nilai dan keuntungan losses, and a portion of foreign exchange
atau kerugian akibat perubahan kurs, gains and losses, are recognized in profit
diakui pada laba rugi. Ketika aset or loss. When the asset is derecognized or
keuangan tersebut dihentikan reclassified, changes in fair value
pengakuannya atau direklasifikasi, previously recognized in other
keuntungan atau kerugian kumulatif yang comprehensive income and accumulated
sebelumnya diakui dalam penghasilan in equity are reclassified from equity to
komprehensif lain direklasifikasi dari profit and loss as a reclassification
ekuitas ke laba rugi sebagai penyesuaian adjustment.
reklasifikasi.
Aset keuangan yang diukur pada nilai Financial assets at fair value through profit
wajar melalui laba rugi (“FVTPL”) or loss (“FVTPL”)
Aset keuangan yang diukur pada FVTPL Financial assets measured at FVTPL are
adalah aset keuangan yang tidak financial assets that do not meet the
memenuhi kriteria untuk diukur pada biaya criteria to be measured at amortized cost
perolehan diamortisasi atau untuk diukur or to be measured at FVTOCI. Financial
FVTOCI. Aset keuangan diklasifikasikan assets are classified in the fair value
dalam kelompok nilai wajar melalui laba through profit or loss category if they are
rugi jika diperoleh atau dimiliki terutama acquired or held primarily for the purpose
untuk tujuan dijual atau dibeli kembali of being sold or repurchased in the near
dalam waktu dekat atau jika merupakan term or if they are part of a specific
bagian dari portofolio instrumen keuangan portfolio of financial instruments that are
tertentu yang dikelola bersama dan managed together and there is evidence of
terdapat bukti mengenai pola ambil untung a recent pattern of short-term profit taking.
dalam jangka pendek (short-term profit Financial assets in the form of derivatives
taking) yang terkini. Aset keuangan and investments in equity do not meet the
berupa derivatif dan investasi pada criteria to be measured at amortized cost
18
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
ekuitas tidak memenuhi kriteria untuk or the criteria to be measured at FVTOCI,
diukur pada biaya perolehan diamortisasi and therefore are measured at FVTPL.
atau kriteria untuk diukur pada FVTOCI,
sehingga diukur pada FVTPL.
Instrumen keuangan yang dikelompokkan Financial instruments classified in this
ke dalam kategori ini diakui pada nilai category are recognized at fair value at the
wajarnya pada saat pengakuan awal; time of initial recognition; transaction costs
biaya transaksi (jika ada) diakui secara (if any) are recognized directly in the
langsung ke dalam laba rugi consolidated profit or loss. After initial
konsolidasian. Setelah pengakuan awal, recognition, financial assets measured at
aset keuangan yang diukur pada FVTPL FVTPL are measured at fair value.
diukur pada nilai wajarnya.
Keuntungan atau kerugian yang timbul Gains or losses arising from changes in
dari perubahan nilai wajar aset keuangan the fair value of financial assets are
diakui dalam laba rugi. Keuntungan atau recognized in profit or loss. Gains or
kerugian yang timbul dari perubahan nilai losses arising from changes in the fair
wajar dan penjualan instrumen keuangan value and the sale of these financial
ini diakui di dalam akun “Pendapatan instruments are recognized in the account
Investasi” dalam laba rugi konsolidasian "Investment Income" in the consolidated
dan dicatat masing-masing sebagai profit or loss and are recorded respectively
Keuntungan/(kerugian) yang belum as Unrealized Gains/(Losses) from
direalisasi dari perubahan nilai wajar efek changes in the fair value of securities and
dan “Keuntungan/(kerugian) pelepasan "Gains/(Losses) on disposal of
investasi”. investments."
Pendapatan bunga dari aset keuangan Interest income from financial assets in
dalam klasifikasi ini diakui di laba rugi this classification is recognized in the
konsolidasian sebagai “Pendapatan consolidated profit or loss as 'Investment
investasi”. Pendapatan investasi diakui income'. Investment income is recognized
dengan basis akrual. on an accrual basis. Foreign exchange
Keuntungan/(kerugian) selisih kurs atas gains/(losses) on investments are reported
investasi dilaporkan sebagai bagian dari as part of investment income.
pendapatan investasi.
Namun demikian, Grup dapat menetapkan Nonetheless, the Group can make an
pilihan yang tidak dapat dibatalkan saat irrevocable election at initial recognition of
pengakuan awal atas investasi pada an investment in an equity instrument that
instrument ekuitas yang bukan untuk is not held for trading to be measured at
diperjualbelikan dalam waktu dekat (held FVTOCI. This designation results in all
for trading) untuk diukur pada FVTOCI. gains or losses being presented in other
Penetapan ini menyebabkan semua comprehensive income, except that
keuntungan atau kerugian disajikan di dividend income is still recognized in profit
penghasilan komprehensif lain, kecuali or loss. Cumulative gains or losses
pendapatan dividen tetap diakui di laba previously recognized in other
rugi. Keuntungan atau kerugian kumulatif comprehensive income are reclassified to
yang sebelumnya diakui dalam retained earnings without passing through
penghasilan komprehensif lain profit or loss.
direklasifikasi ke saldo laba tidak melalui
laba rugi.
Pinjaman yang diberikan dan piutang Loans and receivables
Pinjaman yang diberikan dan piutang Loans and receivables are non-derivative
adalah aset keuangan non-derivatif financial assets with fixed or determinable
dengan pembayaran tetap atau telah payments that are not quoted in an active
ditentukan dan tidak mempunyai kuotasi di market, other than:
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
pasar aktif, kecuali:
- yang dimaksudkan oleh Grup untuk - those that the Group intends to sell
dijual dalam waktu dekat, yang immediately or in the short term, which
diklasifikasikan dalam kelompok are classified as held for trading, and
diperdagangkan, serta yang pada saat those that the entity upon initial
pengakuan awal ditetapkan sebagai recognition designates as at fair value
diukur pada nilai wajar melalui laba through profit or loss;
rugi;
- yang pada saat pengakuan awal - those that upon initial recognition
ditetapkan dalam kelompok tersedia designates as available-for-sale; and
untuk dijual; dan
- dalam hal Grup mungkin tidak akan - those for which the Group may not
memperoleh kembali investasi awal recover substantially all of its initial
secara substansial kecuali yang investment, other than the deterioration
disebabkan oleh penurunan kualitas of loans and receivables.
pinjaman yang diberikan dan piutang.
Pada saat pengakuan awal, pinjaman Loans and receivables are initially
yang diberikan dan piutang diakui pada recognized at fair value plus transaction
nilai wajarnya ditambah biaya transaksi costs (if any) and subsequently measured
(jika ada) dan selanjutnya diukur pada at amortized cost using the effective
biaya perolehan diamortisasi dengan interest rate method. Interest income on
menggunakan metode suku bunga efektif. financial assets classified as loans and
Pendapatan bunga dari aset keuangan receivables (time deposits) is included in
yang diklasifikasi sebagai pinjaman yang the investment income.
diberikan dan piutang (deposito
berjangka) dicatat di dalam pendapatan
investasi.
Pengakuan Recognition
Grup menggunakan akuntansi tanggal The Group uses trade date accounting for
perdagangan untuk kontrak reguler ketika regular way contracts when recording
mencatat transaksi aset keuangan. financial assets transactions.
Penurunan nilai dari aset keuangan Impairment of financial assets
Grup mengakui kerugian kredit The Group recognizes expected credit loss
ekspektasian untuk aset keuangan yang for its financial assets measured at
diukur pada biaya perolehan diamortisasi amortized costs and financial assets
dan aset keuangan yang diukur pada measured at FVTOCI.
FVTOCI.
Pada setiap tanggal pelaporan, Grup At the end of each reporting date, the
mengukur penyisihan kerugian instrument Group calculates any impairment provision
keuangan sejumlah kerugian kredit in financial instruments based on its
ekspektasian sepanjang umurnya jika lifetime expected credit loss if the credit
risiko kredit atas instrumen keuangan risk of the financial instruments has
tersebut telah meningkat secara signifikan increased significantly since its initial
sejak pengakuan awal. Namun, jika risiko recognition. However, if credit risk has not
kredit instrumen keuangan tersebut tidak increased significantly since initial
meningkat secara signifikan sejak recognition, then a 12 months expected
pengakuan awal, maka mengakui credit loss is recognized.
sejumlah kerugian kredit ekspektasian 12
bulan.
Grup menerapkan metode yang The Group applied a simplified approach
disederhanakan untuk mengukur kerugian to measure such expected credit loss for
kredit ekspektasian tersebut terhadap trade receivables and contract assets
piutang usaha dan aset kontrak tanpa without significant financing component.
komponen pendanaan yang signifikan.
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Grup menganggap aset keuangan gagal The Group considers a financial asset to
bayar ketika pihak ketiga tidak mampu be in default when the counterparty is
membayar kewajiban kreditnya kepada unlikely to pay its credit obligations to the
Grup secara penuh. Periode maksimum Group in full. The maximum period
yang dipertimbangkan ketika considered when estimating expected
memperkirakan kerugian kredit credit loss is the maximum contractual
ekspektasian adalah periode maksimum period over which the Group is exposed to
kontrak dimana Grup terekspos terhadap credit risk.
risiko kredit.
Penyisihan kerugian diakui sebagai Impairment losses are recognized as a
pengurang jumlah tercatat aset keuangan deduction in financial assets’ carrying
kecuali untuk aset keuangan yang diukur amount, except for financial assets
pada FVTOCI yang penyisihan measured at FVTOCI where its impairment
kerugiannya diakui dalam penghasilan is recognized in other comprehensive
komprehensif lain. Sedangkan jumlah income. The expected credit loss (or
kerugian kredit ekspektasian (atau recovery of credit loss) is recognized in
pemulihan kerugian kredit) diakui dalam profit or loss, as gains or losses of financial
laba rugi, sebagai keuntungan atau asset impairment.
kerugian penurunan nilai.
Pengukuran kerugian kredit ekspektasian The expected credit loss of financial
dari instrumen keuangan dilakukan intruments are conducted by a means
dengan suatu cara yang mencerminkan: which reflect:
(i) Jumlah yang tidak bias dan rata-rata (i) An unbiased and probability-weighted
probabilitas tertimbang yang amount that reflects a range of
ditentukan dengan mengevaluasi possible outcomes;
serangkaian kemungkinan yang dapat
terjadi;
(ii) Nilai waktu uang; dan (ii) Time value of money; and
(iii) Informasi yang wajar dan terdukung (iii) Reasonable and supportable
yang tersedia tanpa biaya atau upaya information that is available without
berlebihan pada tanggal pelaporan undue cost or effort about past events,
mengenai peristiwa masa lalu, kondisi current conditions and forecasts of
kini, dan perkiraan kondisi ekonomi future conditions.
masa depan.
Aset keuangan dapat dianggap tidak Financial assets may be considered to not
mengalami peningkatan risiko kredit having significant increase in credit risk
secara signifikan sejak pengakuan awal since initial recognition if the financial
jika aset keuangan memiliki risiko kredit assets have a low credit risk at the
yang rendah pada tanggal pelaporan. reporting date. Credit risk on financial
Risiko kredit pada instrumen keuangan instrument may be considered be low if
dianggap rendah ketika aset keuangan there is a low risk of default, the borrower
tersebut memiliki risiko gagal bayar yang has a strong capacity to meet its
rendah, peminjam memiliki kapasitas yang contractual cash flow obligations in the
kuat untuk memenuhi kewajiban arus kas near term and adverse changes in
kontraktualnya dalam jangka waktu dekat economy and business conditions in the
dan memburuknya kondisi ekonomi dan longer term may, but will not necessarily,
bisnis dalam jangka waktu panjang reduce the ability of the borrower to fulfil its
mungkin, namun tidak selalu, menurunkan contractual cash flow obligations. To
kemampuan peminjam untuk memenuhi determine whether a financial asset has a
kewajiban arus kas kontraktualnya. Untuk low credit risk, the Group may use internal
menentukan apakah aset keuangan credit risk rating or external assessment.
memiliki risiko kredit rendah, Grup dapat For example, a financial asset with
menggunakan peringkat risiko kredit “investment grade” according to external
21
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
internal atau penilaian eksternal. Misal, assessment has a low credit risk rating,
aset keuangan dengan peringkat thus it does not experience an increase in
“investment grade” berdasarkan penilaian significant credit risk since initial
eksternal merupakan instrumen yang recognition.
memiliki risiko kredit yang rendah,
sehingga tidak mengalami peningkatan
risiko kredit secara signifikan sejak
pengakuan awal.
Grup menggunakan metode roll rate untuk The Group is using the roll rate method to
mengukur penurunan nilai piutang usaha. measure the provision for impairment of
account receivable.
III. Liabilitas keuangan III. Financial liabilities
Grup mengklasifikasikan seluruh liabilitas The Group shall classify all financial
keuangan sehingga setelah pengakuan liabilities as subsequently measured at
awal liabilitas keuangan diukur pada biaya amortised cost, except for:
perolehan diamortisasi, kecuali:
(a) Liabilitas keuangan pada nilai wajar (a) Financial liabilities at fair value through
melalui laba rugi. Liabilitas dimaksud, profit or loss. Such liabilities, including
termasuk derivatif yang merupakan derivatives that are liabilities, shall be
liabilitas, selanjutnya akan diukur subsequently measured at fair value.
pada nilai wajar.
(b) Liabilitas keuangan yang timbul saat (b) Financial liabilities that arise when a
pengalihan aset keuangan yang tidak transfer of a financial asset does not
memenuhi kualifikasi penghentian qualify for derecognition or when the
pengakuan atau ketika pendekatan continuing involvement approach
keterlibatan berkelanjutan diterapkan. applies.
(c) Kontrak jaminan keuangan dan (c) Financial guarantee contracts and
komitmen untuk menyediakan commitments to provide a loan at a
pinjaman dengan suku bunga below-market interest rate. After initial
dibawah pasar. Setelah pengakuan recognition, an issuer of such a
awal, penerbit kontrak dan penerbit contract and an issuer of such a
komitmen selanjutnya mengukur commitment shall subsequently
kontrak tersebut sebesar jumlah yang measure it at the higher of:
lebih tinggi antara: (i) the amount of the loss allowance;
(i) jumlah penyisihan kerugian; dan and
(ii) jumlah yang pertama kali diakui (ii) the amount initially recognized is
dikurangi dengan, jika sesuai, reduced by, where appropriate, the
jumlah kumulatif dari penghasilan cumulative amount of the income
yang diakui sesuai dengan prinsip recognized in accordance with the
PSAK 115. principles of PSAK 115.
(d) Imbalan kontingensi yang diakui oleh (d) Contingent consideration recognized
pihak pengakusisi dalam kombinasi by an acquirer in a business
bisnis ketika PSAK 103 diterapkan. combination to which PSAK 103
Imbalan kontijensi selanjutnya diukur applies. Such contingent consideration
pada nilai wajar dan selisihnya dalam shall subsequently be measured at fair
laba rugi. value with changes recognised in profit
or loss.
Saat pengakuan awal Grup dapat A Group may, at initial recognition,
membuat penetapan yang takterbatalkan irrevocably designate a financial liability as
untuk mengukur liabilitas keuangan pada measured at fair value through profit or
nilai wajar melalui laba rugi, jika diizinkan loss when permitted by the standard or
oleh standar atau jika penetapan akan when doing so results in more relevant
22
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
menghasilkan informasi yang lebih information, because either:
relevan, karena:
(a) Mengeliminasi atau mengurangi (a) It eliminates or significantly reduces a
secara signifikan inkosistensi measurement or recognition
pengukuran atau pengakuan (kadang inconsistency (sometimes referred to
disebut sebagai “accounting as “an accounting mismatch”) that
mismatch”) yang dapat timbul dari would otherwise arise from measuring
pengukuran aset atau liabilitas atau assets or liabilities or recognizing the
pengakuan keuntungan dan kerugian gains and losses on them on different
atas aset atau liabilitas dengan dasar bases; or
yang berbeda beda; atau
(b) Sekelompok liabilitas keuangan atau (b) A group of financial liabilities or
aset keuangan dan liabilitas keuangan financial assets and financial liabilities
dikelola dan kinerjanya dievaluasi is managed and its performance is
berdasarkan nilai wajar, sesuai evaluated on a fair value basis, in
manajemen risiko atau strategi accordance with a documented risk
investasi yang terdokumentasi, dan management or investment strategy,
informasi dengan dasar nilai wajar and information about the Group is
dimaksud atas kelompok tersebut provided internally on that basis to the
disediakan secara internal untuk Group’s key management personnel.
personil manajemen kunci Grup
IV. Penghentian pengakuan IV. Derecognition
Grup menghentikan pengakuan aset The Group derecognizes a financial asset
keuangan, jika dan hanya jika hak when, and only when the contractual rights
kontraktual atas arus kas yang berasal to the cash flows from the financial asset
dari aset keuangan berakhir atau Grup expire or the Group transfer the
mengalihkan hak kontraktual untuk contractual rights to receive the cash flows
menerima kas yang berasal dari aset of the financial asset or retains the
keuangan atau tetap memiliki hak contractual rights to receive the cash flows
kontraktual untuk menerima kas tetapi but assumes a contractual obligation to
juga menanggung kewajiban kontraktual pay the cash flows to one or more
untuk membayar arus kas yang diterima recipients in an arrangement. If the Group
tersebut kepada satu atau lebih pihak transfers substantially all the risks and
penerima melalui suatu kesepakatan. Jika rewards of ownership of the financial
Grup secara substansial mengalihkan asset, the Group derecognize the financial
seluruh risiko dan manfaat atas asset and recognize separately as asset or
kepemilikan aset keuangan, maka Grup liabilities any rights and obligation created
menghentikan pengakuan aset keuangan or retained in the transfer. If the Group
dan mengakui secara terpisah sebagai neither transfer nor retains substantially all
aset atau liabilitas untuk setiap hak dan the risks and rewards of ownership of the
kewajiban yang timbul atau yang masih financial asset and has retained control,
dimiliki dalam pengalihan tersebut. Jika the Group continues to recognize the
Grup secara substansial tidak financial asset to the extent of its
mengalihkan dan tidak memiliki seluruh continuing involvement in the financial
risiko dan manfaat atas kepemilikan aset asset. If the Group retains substantially all
keuangan tersebut dan masih memiliki the risks and rewards of ownership of the
pengendalian, maka Grup mengakui aset financial asset, the Group continues to
keuangan sebesar keterlibatan recognize the financial asset.
berkelanjutan dengan aset keuangan
tersebut. Jika Grup secara substansial
masih memiliki seluruh risiko dan manfaat
atas kepemilikan aset keuangan, maka
Grup tetap mengakui aset keuangan
tersebut.
23
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Grup menghentikan pengakuan liabilitas The Group derecognizes a financial liability
keuangan, jika dan hanya jika, liabilitas from its statement of financial position
keuangan tersebut berakhir, yaitu ketika when, and only when, it is extinguished, is
kewajiban yang ditetapkan dalam kontrak when the obligation specified in the
dilepaskan atau dibatalkan atau contract is discharged or cancelled or
kedaluwarsa. expired.
V. Klasifikasi instrumen keuangan V. Classification of financial instrument
Grup mengklasifikasikan instrumen The Group classifies the financial
keuangan ke dalam klasifikasi tertentu instruments into classes that reflect the
yang mencerminkan sifat dari informasi nature of information and take into account
dan mempertimbangkan karakteristik dari the characteristic of those financial
instrumen keuangan tersebut. Klasifikasi instruments. The classification can be
ini dapat dilihat pada tabel berikut: seen in the table below:
Kategori yang didefinisikan oleh Golongan (ditentukan
PSAK 239 (Revisi 2014)/ oleh Grup)/ Sub-golongan/
Category as defined by Class (as determined Sub-classes
PSAK 239 (Revised 2014) by the Group)
Aset keuangan/ Aset keuangan yang Efek-efek/ Saham/Shares
Financial assets diukur pada nilai wajar Marketable securities Reksadana/Mutual funds
melalui laba rugi/
Financial assets at
fair value through profit or loss
Aset keuangan yang diukur pada Efek-efek/ Saham/ Shares
nilai wajar melalui penghasilan Marketable securities Obligasi/ Bonds
komprehensif lain/ Reksadana/ Mutual funds
Financial assets at fair value through Penyertaan langsung/ Direct participations
other comprehensive income Investasi pada entitas asosiasi/ Investment in associates
Pinjaman yang diberikan dan piutang/ Kas dan bank/ Cash on hand and in banks
Loans and receivables Deposito berjangka/Time deposits
Piutang lain-lain/ Other receivables
Biaya dibayar di muka dan uang muka/ Prepaid expenses and advances
Aset lain-lain/ Other assets Uang jaminan/ Refundable Deposits
Liabilitas Liabilitas keuangan yang Utang lain-lain/ Other payables
keuangan/ diukur dengan biaya perolehan Pinjaman diterima/ Borrowings
Financial diamortisasi/ Financial liabilities at Utang pembiayaan konsumen dan sewa pembiayaan/ Consumer finance and leases payables
liabilities amortized cost Beban akrual/ Accrued expenses
VI. Metode Suku Bunga Efektif VI. The Effective Interest Method
Metode suku bunga efektif adalah metode The effective interest method is a method
yang digunakan untuk menghitung biaya of calculating the amortized cost of a
perolehan diamortisasi dari aset atau financial asset or a financial liability (or
liabilitas keuangan (atau kelompok aset group of financial assets or financial
atau liabilitas keuangan) dan metode liabilities) and of allocating the interest
untuk mengalokasikan pendapatan bunga income or interest expense over the
atau beban bunga selama periode yang relevant period. The effective interest rate
relevan. Suku bunga efektif adalah suku is the rate that exactly discount estimated
bunga yang secara tepat mendiskontokan future cash payments or receipts through
estimasi pembayaran atau penerimaan the expected life of the financial instrument
kas masa depan selama perkiraan umur or, when appropriate, a shorter period to
dari instrumen keuangan, atau jika lebih the net carrying amount of the financial
tepat, digunakan periode yang lebih asset or financial liability. When calculating
singkat untuk memperoleh jumlah tercatat the effective interest rate, the Group
neto dari aset keuangan atau liabilitas estimate cash flows considering all
keuangan. Pada saat menghitung suku contractual terms of the financial
bunga efektif, Grup mengestimasi arus instrument, for example, prepayment, call
kas dengan mempertimbangkan seluruh and similar option, but shall not consider
persyaratan kontraktual dalam instrumen future credit losses. The calculation
keuangan tersebut, seperti pelunasan includes all fees and points paid or
dipercepat, opsi beli dan opsi serupa lain, received between parties to the contract
tetapi tidak mempertimbangkan kerugian that are an integral part of the effective
kredit masa depan. Perhitungan ini interest rate, transaction costs, and all
24
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
mencakup seluruh komisi dan bentuk lain other premiums or other discounts.
yang dibayarkan atau diterima oleh pihak-
pihak dalam kontrak yang merupakan
bagian tak terpisahkan dari suku bunga
efektif, biaya transaksi, dan seluruh
premium atau diskonto lain.
VII. Reklasifikasi VII. Reclassification
Grup mereklasifikasi aset keuangan ketika The Group reclassifies a financial asset if
Grup mengubah tujuan model bisnis untuk and only if the Group’s business model
pengelolaan aset keuangan sehingga objective for its financial assets changes
penilaian sebelumnya menjadi tidak dapat so its previous model assessment would
diterapkan. no longer apply.
Jika Grup mereklasifikasi aset keuangan, If the Group reclassifies a financial asset,
maka diperlukan untuk menerapkan it is required to apply the reclassification
reklasifikasi secara prospektif sejak prospectively from the reclassification
tanggal reklasifikasi. Keuntungan, date. Previously recognized gains, losses
kerugian (termasuk keuntungan atau (including impairment gains or losses) or
kerugian penurunan nilai) atau bunga interest are not restated.
yang sebelumnya diakui tidak disajikan
kembali.
Ketika Grup mereklasifikasi aset When the Group reclassifies its financial
keuangan dari biaya perolehan asset out of the amortized cost into
diamortisasi menjadi FVTPL, maka nilai FVTPL, then its fair value is measured at
wajarnya diukur pada tanggal reklasifikasi. reclassification date. Any gains or losses
Keuntungan atau kerugian yang timbul resulted from the difference between
dari perbedaan antara biaya perolehan previous amortized cost and its fair value
diamortisasi sebelumnya dan nilai is recognized in profit or loss. Otherwise,
wajarnya diakui dalam laporan laba rugi. if the Group reclassifies its financial asset
Sebaliknya, jika Grup mereklasifikasi aset from FVTPL into amortized cost, then its
keuangannya dari FVTPL menjadi biaya fair value at the date of reclassification
perolehan diamortisasi, maka nilai becomes new gross carrying amount.
wajarnya pada tanggal reklasifikasi
menjadi nilai tercatat bruto baru.
Ketika Grup mereklasifikasi aset When the Group reclassifies its financial
keuangan dari biaya perolehan asset out of the amortized cost into
diamortisasi menjadi FVTOCI, nilai FVTOCI, its fair value is measured at the
wajarnya diukur pada tanggal reklasifikasi. reclassification date. Any gains or losses
Keuntungan atau kerugian yang timbul resulted from the difference between
dari selisih antara biaya perolehan previous amortized cost and fair value is
diamortisasi sebelumnya dan nilai wajar recognized in other comprehensive
diakui pada penghasilan komprehensif income. Effective interest rate and
lain. Tingkat suku bunga efektif dan expected credit loss measurement are not
pengukuran kerugian kredit yang adjusted as a result of the reclassification.
diharapkan tidak disesuaikan sebagai Otherwise, when the Group reclassifies its
hasil dari reklasifikasi. Sebaliknya, ketika financial asset out of the FVTOCI into
Grup mereklasifikasi aset keuangannya amortized cost, the financial asset is
dari FVTOCI menjadi biaya perolehan reclassified by its fair value at the
diamortisasi, aset keuangan tersebut reclassification date. However, any
direklasifikasi ke nilai wajarnya pada cumulative gains or losses previously
tanggal reklasifikasi. Namun, keuntungan recognized in other comprehensive
atau kerugian kumulatif yang sebelumnya income are omitted from equity and
diakui dalam penghasilan komprehensif adjusted to the financial asset’s fair value
lain dihilangkan dari ekuitas dan at the date of reclassification.
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
disesuaikan dengan nilai wajar aset Consequently, at the reclassification date,
keuangan pada tanggal reklasifikasi. the financial asset is measured the same
Akibatnya, pada tanggal reklasifikasi, aset way as if it were amortized cost.
keuangan diukur dengan cara yang sama
seperti biaya perolehan diamortisasi.
Penyesuaian ini memengaruhi This adjustment affects other
penghasilan komprehensif lain tetapi tidak comprehensive income but not profit or
memengaruhi laba rugi, dan karenanya loss, andhence it is not a reclassification
bukan merupakan penyesuaian adjustment. Effective interest rate and
reklasifikasi. Suku bunga efektif dan expected credit loss are no longer adjusted
pengukuran kerugian kredit ekspektasian as a result of the reclassification.
tidak disesuaikan sebagai akibat dari
reklasifikasi.
Pada saat Grup mereklasifikasi aset When the Group reclassifies its financial
keuangan keluar dari kategori pengukuran asset out of the FVTPL into FVTOCI, the
FVTPL menjadi kategori pengukuran financial asset is measured at its fair value.
FVTOCI, aset keuangan tetap diukur pada Similarly, when the Group reclassifies its
nilai wajarnya. Sama halnya, ketika Grup financial asset out of the FVTOCI into
mereklasifikasi aset keuangan keluar dari FVTPL the financial asset is measured at
kategori FVTOCI menjadi kategori its fair value. Any gains or losses
pengukuran FVTPL, aset keuangan tetap previously recognized in other
diukur pada nilai wajarnya. Keuntungan comprehensive income are reclassified out
atau kerugian kumulatif yang sebelumnya of the equity to profit or loss as a
diakui di penghasilan komprehensif lain reclassification adjustment at the date of
direklasifikasi dari ekuitas ke laba rugi reclassification.
sebagai penyesuaian reklasifikasi pada
tanggal reklasifikasi.
VIII. Saling hapus instrumen keuangan VIII. Offsetting financial instruments
Aset keuangan dan liabilitas keuangan A financial asset and financial liability shall
saling dihapuskan, jika dan hanya jika, be offset when and only when, the Group
Grup saat ini memiliki hak yang dapat currently has a legally enforceable right to
dipaksakan secara hukum untuk set off the recognized amount; and intends
melakukan saling hapus atas jumlah yang either to settle on a net basis, or to realise
telah diakui tersebut; dan berintensi untuk the asset and settle the liability
menyelesaikan secara neto atau untuk simultaneously.
merealisasikan aset dan menyelesaikan
liabilitasnya secara simultan.
IX. Pengukuran nilai wajar IX. Fair value measurement
Nilai wajar adalah harga yang akan Fair value is the price that would be
diterima untuk menjual suatu aset atau received to sell an asset or paid to transfer
harga yang akan dibayar untuk a liability in an orderly transaction between
mengalihkan suatu liabilitas dalam market participants at the measurement
transaksi teratur antara pelaku pasar pada date.
tanggal pengukuran.
Nilai wajar aset dan liabilitas keuangan The fair value of financial assets and
diestimasi untuk keperluan pengakuan financial liabilities must be estimated for
dan pengukuran atau untuk keperluan recognition and measurement or for
pengungkapan. disclosure purposes.
Dalam mengukur nilai wajar aset atau When measuring the fair value of an asset
liabilitas, Grup sebisa mungkin or a liability, the Group uses market
menggunakan data pasar yang dapat observable data to the extent possible. If
diobservasi. Apabila nilai wajar aset atau the fair value of an asset or a liability is not
liabilitas tidak dapat diobservasi secara directly observable, the Group uses
26
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
langsung, Grup menggunakan teknik valuation techniques that appropriate in
penilaian yang sesuai dengan the circumstances and maximizes the use
keadaannya dan memaksimalkan of relevant observable inputs and
penggunaan input yang dapat diobservasi minimizes the use of unobservable inputs.
yang relevan dan meminimalkan
penggunaan input yang tidak dapat
diobservasi.
Nilai wajar untuk instrumen keuangan The fair value of financial instruments
yang diperdagangkan di pasar yang aktif traded in active markets is determined
ditentukan berdasarkan kuotasi pasar aktif based on quoted market prices at the
dari sumber yang handal pada tanggal consolidated statement of financial position
laporan posisi keuangan konsolidasian. date from credible sources. This includes
Kuotasi pasar aktif ini termasuk yang broker’s quoted price from IBPA,
berasal dari harga kuotasi broker dari Bloomberg, and Reuters.
IBPA, Bloomberg, dan Reuters.
Instrumen keuangan dianggap memiliki A financial instrument is regarded as
kuotasi pasar aktif, jika harga kuotasi quoted in an active market if quoted prices
tersedia sewaktu-waktu dan dapat are readily and regularly available from an
diperoleh secara rutin dari bursa, exchange, dealer, broker, industry group,
pedagang efek (dealer), perantara efek pricing service or regulatory agency, and
(broker), kelompok industri, badan those prices represent actual and regularly
pengawas (pricing service or regulatory occurring market transactions on an arm’s
agency), dan harga tersebut length basis.
mencerminkan transaksi pasar yang
aktual dan rutin dalam suatu transaksi
yang wajar.
Jika kriteria di atas tidak terpenuhi, maka If the criterias above are not met, the
pasar aktif dinyatakan tidak tersedia. market is regarded as being inactive.
Indikasi-indikasi dari pasar tidak aktif Indications of inactive market are when
adalah terdapat selisih yang besar antara there is a wide bid-offer spread or
harga penawaran dan permintaan atau significant increase in the bid-offer spread
kenaikan signifikan dalam selisih harga or there are few recent transactions.
penawaran dan permintaan atau hanya
terdapat beberapa transaksi terkini.
Untuk instrumen keuangan yang tidak For financial instruments with no quoted
mempunyai kuotasi harga pasar, estimasi market price, a reasonable estimate of the
yang wajar ditetapkan dengan mengacu fair value is determined by reference to the
pada nilai pasar terkini instrumen current market value of another instrument
keuangan lain yang secara substansi which substantially have the same
memiliki karakteristik yang sama atau characteristic or calculated based on the
dihitung berdasarkan ekspektasi arus kas expected cash flows discounted by
yang didiskonto dengan tingkat suku relevant market rates.
bunga pasar yang relevan.
Nilai wajar dikategorikan dalam level yang Fair values are categorized into different
berbeda dalam suatu hirarki nilai wajar levels in a fair value hierarchy based on
berdasarkan pada apakah input suatu the degree to which the inputs to the
pengukuran dapat diobservasi dan measurement are observable and the
signifikansi input terhadap keseluruhan significance of the inputs to the fair value
pengukuran nilai wajar: measurement in its entirely:
(i) Harga kuotasian (tanpa penyesuaian) (i) Quoted prices (unadjusted) in active
di pasar aktif untuk aset atau liabilitas markets for identical assets or
yang identik yang dapat diakses pada liabilities that can be accessed at the
27
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
tanggal pengukuran (Level 1); measurement date (Level 1);
(ii) Input selain harga kuotasian yang (ii) Inputs other than quoted prices
termasuk dalam Level 1 yang dapat included in Level 1 that are observable
diobservasi untuk aset atau liabilitas, for the assets or liabilities, either
baik secara langsung maupun tidak directly or indirectly (Level 2);
langsung (Level 2);
(iii) Input yang tidak dapat diobservasi (iii) Unobservable inputs for the assets or
untuk aset atau liabilitas (Level 3). liabilities (Level 3).
Perpindahan antara level hierarki nilai Transfers between levels of the fair value
wajar diakui oleh Grup pada akhir periode hierarchy are recognized by the Group at
pelaporan dimana perpindahan terjadi. the end of the reporting period during
which the change occurred.
Investasi reksadana dinyatakan pada nilai Investment in mutual funds are stated at
pasar berdasarkan nilai aset neto pada market value in accordance with its net
tanggal laporan posisi keuangan assets value at the consolidated statement
konsolidasian. of financial position date.
X. Biaya perolehan yang diamortisasi dari X. Amortized cost of financial instruments
instrumen keuangan
Biaya perolehan yang diamortisasi diukur Amortized cost is computed using the
dengan menggunakan metode suku effective interest rate method less any
bunga efektif dikurangi penyisihan allowance for impairment and principal
kerugian penurunan nilai dan pembayaran repayment or reduction. The calculation
atau pengurangan pokok. Perhitungan ini takes into account any premium or
mencakup seluruh premi atau diskonto discount on acquisition and includes
pada saat akuisisi dan mencakup biaya transaction costs and fees that are an
transaksi serta komisi yang merupakan integral part of the effective interest rate.
bagian tak terpisahkan dari suku bunga
efektif.
2.g. Kas dan bank 2.g. Cash on hand and in banks
Kas dan bank mencakup kas dan kas di bank, Cash and banks include cash on hand and
yang tidak dibatasi penggunaannya dan tidak cash in banks, which are not restricted and
digunakan sebagai jaminan atas pinjaman. pledged as collateral for any borrowing.
2.h. Investasi 2.h. Investments
Deposito berjangka Time deposits
Deposito berjangka dicatat sebesar nilai Time deposits are stated at nominal value.
nominal.
Efek-efek Marketable securities
Efek-efek terdiri dari obligasi, saham, dan Marketable securities consist of bonds, shares
reksadana. Efek-efek diklasifikasikan atas and mutual funds. Marketable securities are
dasar tujuan investasi atau intensi dari classified based on the management’s purpose
manajemen. Lihat Catatan 2f untuk perlakuan or intention of maintaining such instruments.
akuntansi aset keuangan. Refer to Note 2f for the accounting policy of
financial assets.
Unit penyertaan reksadana disajikan sebesar Investments in mutual fund units are stated at
nilai aset neto. Keuntungan/kerugian belum net asset value. Unrealized gain/loss due to
direalisasi akibat kenaikan/penurunan nilai aset increase/decrease in net asset of mutual fund is
neto unit penyertaan reksadana disajikan reflected in the consolidated profit or loss for
dalam laba rugi konsolidasian tahun berjalan the year for mutual fund classified as financial
untuk reksadana yang termasuk dalam assets at fair value through profit or loss, and in
klasifikasi aset keuangan yang diukur pada the other comprehensive income (as part of
28
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
nilai wajar melalui laba rugi, dan dalam equity) for mutual fund classified as available-
penghasilan komprehensif lain (yang for-sale financial assets.
merupakan bagian dari ekuitas) untuk
reksadana yang termasuk dalam klasifikasi
aset keuangan yang tersedia untuk dijual.
Grup memiliki investasi pada saham yang The Group has investment in shares which is
diklasifikasikan sebagai aset keuangan classified as available-for-sale financial assets.
tersedia untuk dijual. Investasi ini dicatat This investment is recorded at cost because of
sebesar harga perolehan karena kisaran the significant estimation range of the realistic
estimasi yang signifikan atas nilai wajar yang fair value and the probability of various
realistis dan probabilitas berbagai estimasi estimation could not be assessed reliably and
tidak dapat dinilai secara handal therefore the Group is unable to measure the
mengakibatkan tidak memungkinkan bagi Grup investment in shares at its fair value.
untuk melakukan pengukuran investasi pada
saham pada nilai wajarnya.
Bila terjadi penurunan nilai yang bersifat The carrying amount of the investments is
permanen, nilai tercatatnya dikurangi untuk written down to recognize a permanent decline
mengakui penurunan tersebut yang ditentukan in value of the individual investments. Any such
untuk setiap investasi secara individu dan write-down is charged directly to the current
kerugiannya dibebankan pada laba rugi year’s consolidated profit or loss.
konsolidasian tahun berjalan.
Dividen kas yang diterima atas investasi Cash dividend received from investment in
penyertaan saham diakui sebagai “Pendapatan shares is recognized as “Investment income”.
investasi”.
Lihat Catatan 2f untuk perlakuan akuntansi Refer to Note 2f for the accounting policy of
aset keuangan. financial assets.
2.i. Penyertaan langsung 2.i. Direct participations
Penyertaan saham merupakan investasi Investment in shares represents long-term
jangka panjang pada perusahaan non-publik investment in non-publicly-listed companies.
yang terdaftar.
2.j. Properti investasi 2.j. Investment properties
Properti investasi adalah properti (tanah atau Investment properties are properties (land or a
bangunan atau bagian dari suatu bangunan building or part of a building or both) held to
atau keduanya) yang dimiliki untuk earn rentals or for capital appreciation or both,
menghasilkan sewa atau untuk kenaikan nilai rather than for use in providing service or for
atau keduanya dan tidak untuk digunakan administrative purpose.
dalam penyediaan jasa atau untuk tujuan
administratif.
Properti investasi dicatat sebesar nilai Investment property is carried at fair value,
wajarnya, yang mencerminkan nilai pasar yang representing open market value determined
ditentukan setiap tahun oleh penilai annually by an independent appraiser. Fair
independen. Nilai wajar didasarkan pada harga value is based on active market prices,
pasar aktif, yang apabila diperlukan dilakukan adjusted, if necessary, for any difference in the
penyesuaian atas perbedaan sifat, lokasi, atau nature, location, or condition of the specific
kondisi dari investasi tersebut. Jika informasi asset. If the information is not available, the
tidak tersedia, Grup menggunakan metode Group uses alternative valuation methods such
penilaian alternatif seperti harga pasar terkini as recent prices on less active markets or
atau proyeksi arus kas. Penilaian ini ditinjau discounted cash flow projections. These
ulang setiap tahun oleh penilai independen. valuations are reviewed annually by
independent appraiser.
29
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Perubahan dalam nilai wajar dicatat dalam Changes in fair values are recorded in the
laporan laba rugi dan penghasilan consolidated statements of profit or loss and
komprehensif lain konsolidasian sebagai other comprehensive income as part of
bagian dari pendapatan investasi. investment income.
Properti investasi dihentikan pengakuannya An investment property should be derecognized
pada saat pelepasan atau ketika properti on disposal or when the investment property is
investasi tersebut tidak digunakan lagi secara permanently withdrawn from use and no future
permanen dan tidak memiliki manfaat economic benefits are expected from its
ekonomis di masa depan yang dapat disposal. Gains or losses arising from the
diharapkan pada saat pelepasannya. Laba retirement or disposal of investment property is
atau rugi yang timbul dari penghentian atau credited or charged to the consolidated profit or
pelepasan properti investasi diakui dalam laba loss in the year the asset is derecognized.
rugi konsolidasian dalam tahun terjadinya
penghentian atau pelepasan tersebut.
2.k. Investasi pada entitas asosiasi 2.k. Investments in associates
Entitas asosiasi adalah entitas dimana Grup Associates are entities which the Group has the
memiliki kekuasaan untuk berpartisipasi power to participate in the financial and
dalam keputusan kebijakan keuangan dan operating policy decisions of the investee but is
operasional investee, tetapi tidak not control or joint control over those policies
mengendalikan atau mengendalikan (significant influence).
bersama atas kebijakan tersebut (pengaruh
signifikan).
Investasi pada entitas asosiasi dicatat dengan Investment in associates accounted for using
menggunakan metode ekuitas. Dalam metode the equity method. Under the equity method,
ekuitas, pengakuan awal investasi diakui the investment in an associate is initially
sebesar biaya perolehan, dan jumlah tercatat recognised at cost and the carrying amount is
ditambah atau dikurang untuk mengakui increased or decreased to recognise the
bagian atas laba rugi investee setelah tanggal investor's share of the profit or loss of the
perolehan. Bagian atas laba rugi investee investee after the date of acquisition. The
diakui dalam laba rugi. Penerimaan distribusi investor's share of the profit or loss of the
dari investee mengurangi nilai tercatat investee is recognised in profit or loss.
investasi. Penyesuaian terhadap jumlah Distributions received from an investee reduce
tercatat tersebut juga mungkin dibutuhkan the carrying amount of the investment.
untuk perubahan dalam proporsi bagian Adjustments to the carrying amount may also
investor atas investee yang timbul dari be necessary for changes in the investor's
penghasilan komprehensif lain, termasuk proportionate interest in the investee arising
perubahan yang timbul dari revaluasi aset from changes in the investee's other
tetap dan selisih penjabaran valuta asing. comprehensive income, including those arising
Bagian investor atas perubahan tersebut diakui from the revaluation of property, plant and
dalam penghasilan komprehensif lain. equipment and from foreign exchange
translation differences. The investor's share of
those changes is recognized in other
comprehensive income.
Grup menghentikan penggunaan metode The Group discontinue the use of the equity
ekuitas sejak tanggal ketika investasinya method from the date when its investment
berhenti menjadi investasi pada entitas ceases to be an associate as follows:
asosiasi sebagai berikut:
a. jika investasi menjadi entitas anak; a. if the investment becomes a subsidiary;
b. jika sisa kepentingan dalam entitas asosiasi b. If the retained interest in the former
merupakan aset keuangan, maka Grup associate is a financial asset, the Group
mengukur sisa kepentingan tersebut pada measure the retained interest at fair value;
nilai wajar; atau or
30
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
c. ketika Grup menghentikan penggunaan c. when the Group discontinue the use ot the
metode ekuitas, Grup mencatat seluruh equity method, the Group account for all
jumlah yang sebelumnya telah diakui dalam amounts previously recognized in other
penghasilan komprehensif lain yang terkait comprehensive income in relation to that
dengan investasi tersebut menggunakan investment on the same basis as would
dasar perlakuan yang sama dengan yang have been required if the investee had
disyaratkan jika investee telah melepaskan directly disposed of the related assets or
secara langsung aset dan liabilitas terkait. liabilities.
2.l. Aset tetap 2.l. Fixed assets
Seluruh aset tetap awalnya diakui sebesar All fixed assets are initially recognized at cost,
biaya perolehan, yang terdiri atas harga which comprises its purchase price and any
perolehan dan biaya-biaya tambahan yang costs directly attributable in bringing the asset
dapat diatribusikan langsung untuk membawa to the location and condition necessary for it to
aset ke lokasi dan kondisi yang diinginkan be capable of operating in the manner intended
supaya aset tersebut siap digunakan sesuai by Management.
dengan maksud Manajemen.
Setelah pengakuan awal, aset tetap, kecuali Subsequent to initial recognition, fixed assets,
tanah dan bangunan, dinyatakan pada biaya except land and buildings, are carried at cost
perolehan dikurangi akumulasi penyusutan dan less any subsequent accumulated depreciation
akumulasi rugi penurunan nilai. and impairment losses.
Tanah dan bangunan dinyatakan berdasarkan Land and buildings are stated at their revalued
nilai revaluasi yang merupakan nilai wajar pada amounts, being the fair value at the date of
tanggal revaluasi dikurangi akumulasi revaluation, less any subsequent accumulated
penyusutan, kecuali tanah yang tidak depreciation, except land which is not
disusutkan, dan akumulasi rugi penurunan nilai depreciated, and subsequent accumulated
yang terjadi setelah tanggal revaluasi. impairment losses. Revaluation is made with
Revaluasi dilakukan dengan keteraturan yang sufficient regularity to ensure that the carrying
memadai untuk memastikan bahwa jumlah amount does not differ materially from that
tercatat tidak berbeda secara material dari which would be determined using fair value at
jumlah yang ditentukan dengan menggunakan the reporting date.
nilai wajar pada tanggal pelaporan.
Kenaikan revaluasi yang berasal dari revaluasi Any revaluation increases arising on the
tanah dan bangunan langsung dikreditkan ke revaluation of such land and buildings is
surplus revaluasi pada penghasilan credited to the revaluation surplus in other
komprehensif lain, kecuali bila sebelumnya comprehensive income, except to the extent
terdapat penurunan revaluasi atas aset yang that it reverses a revaluation decrease, for the
sama pernah diakui dalam laporan laba rugi, same asset which was previously recognized in
dalam hal ini kenaikan revaluasi hingga profit or loss, in which case the increase is
sebesar penurunan nilai aset akibat revaluasi credited to consolidated statement of profit or
tersebut, dikreditkan dalam laporan laba rugi loss and other comprehensive income to the
dan penghasilan komprehensif lain extent of the decrease previously charged.
konsolidasian.
Penurunan jumlah tercatat yang berasal dari A decrease in carrying amount arising on the
revaluasi tanah dan bangunan dibebankan revaluation of such land and buildings is
dalam laporan laba rugi apabila penurunan charged to profit or loss to the extent that it
tersebut melebihi saldo surplus revaluasi aset exceeds the balance, if any, held in the
yang bersangkutan, jika ada. properties’ revaluation reserve relating to a
previous revaluation of such land and buildings.
Surplus revaluasi tanah dan bangunan yang The revaluation surplus included in properties’
telah disajikan dalam ekuitas dipindahkan revaluation reserve in respect of land and
langsung ke saldo laba pada saat aset tersebut buildings is directly transferred to retained
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
dihentikan pengakuannya. earnings when the asset is derecognized.
Penyusutan terhadap aset tetap dihitung Fixed assets are depreciated from the month
dengan menggunakan metode garis lurus the assets are placed in service on a straight-
(straight-line method) dan metode saldo line method and double declining balance
menurun ganda (double declining balance method over their estimated useful lives, as
method), berdasarkan taksiran masa manfaat follows:
ekonomis aset tetap yang bersangkutan,
sebagai berikut:
Tahun/Years
Gedung kantor 10 - 20 Office buildings
Kendaraan bermotor 4-8 Motor vehicles
Meubel dan perabot kantor 4-8 Office furniture and fixtures
Mesin dan peralatan kantor 4-8 Office machines and equipment
Peralatan komputer 4-8 Computer equipment
Masa manfaat ekonomis, nilai residu, dan The estimated useful lives, residual values, and
metode penyusutan ditelaah setiap akhir tahun depreciation method are reviewed at each year
dan pengaruh dari setiap perubahan estimasi end, with the effect of any changes in estimate
tersebut berlaku prospektif. accounted for on a prospective basis.
Biaya perbaikan dan pemeliharaan dibebankan Repair and maintenance expenses are charged
ke laba rugi konsolidasian di periode yang to the consolidated profit or loss during the
sama pada saat terjadinya. Pengeluaran yang financial period in which they are incurred.
memperpanjang masa manfaat aset atau yang Expenditure which extends the useful lives of
memberikan manfaat ekonomis dikapitalisasi the assets or provides further economic benefits
dan disusutkan. are capitalized and depreciated.
Apabila aset tetap dihentikan penggunaannya When fixed assets are retired or otherwise
atau dijual, harga perolehan dan akumulasi disposed of, their costs and the related
depresiasi yang terkait dengan aset tetap accumulated depreciation are eliminated from
tersebut dihentikan pengakuannya dari laporan the consolidated financial statements and any
keuangan konsolidasian dan keuntungan atau resulting gain or losses are recognized in the
kerugian yang dihasilkan diakui dalam laba rugi consolidated profit or loss.
konsolidasian.
Apabila nilai tercatat aset tetap lebih besar dari When the carrying amount of an asset is greater
nilai yang dapat diperoleh kembali, aset than its estimated recoverable amount, it is
diturunkan menjadi sebesar nilai yang dapat written down immediately to its recoverable
diperoleh kembali, dengan menggunakan nilai amount, which is determined based on the
tertinggi antara harga jual neto dengan nilai higher of net selling price or value in use.
pakai.
Akumulasi biaya konstruksi aset tetap The accumulated costs of the construction of
dikapitalisasi sebagai aset dalam fixed assets are capitalized as construction in
penyelesaian. Biaya tersebut direklasifikasi ke progress. These costs are reclassified to the
akun aset tetap pada saat proses konstruksi fixed assets accounts when the construction is
selesai. Penyusutan mulai dibebankan pada complete. Depreciation is charged from such
tanggal yang sama. date.
Aset sewa pembiayaan disusutkan Assets held under finance lease are
berdasarkan taksiran masa manfaat ekonomis depreciated over their expected useful lives on
yang sama dengan aset yang dimiliki sendiri the same basis as owned assets or where
atau disusutkan selama jangka waktu yang shorter, the term of the relevant lease.
lebih pendek antara periode masa sewa dan
umur manfaatnya.
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2.m. Biaya dibayar di muka 2.m. Prepaid expenses
Biaya dibayar di muka diamortisasi dan Prepaid expenses are amortized and charged
dibebankan selama masa manfaatnya dengan as expense over the periods of benefits using
menggunakan metode garis lurus. the straight-line method.
2.n. Penurunan nilai atas aset non-keuangan 2.n. Impairment on non-financial assets
Pada setiap akhir tahun pelaporan, Grup The Group assesses at end of each annual
menilai apakah terdapat indikasi suatu aset reporting year whether there is an indication
mengalami penurunan nilai. Jika terdapat that an asset may be impaired. If any such
indikasi tersebut atau pada saat pengujian indication exists, or when annual impairment
penurunan nilai aset (yaitu aset takberwujud testing for an asset (i.e. an intangible asset with
dengan umur manfaat tidak terbatas, aset an indefinite useful life, an intangible asset not
takberwujud yang belum dapat digunakan, atau yet available for use, or goodwill acquired in a
goodwill yang diperoleh dalam suatu kombinasi business combination) is required, the Group
bisnis) diperlukan, maka Grup membuat makes an estimate of the asset’s recoverable
estimasi formal jumlah terpulihkan aset amount.
tersebut.
Jumlah terpulihkan yang ditentukan untuk aset An asset’s recoverable amount is the higher of
individual adalah jumlah yang lebih tinggi an asset’s or CGU’s fair value less costs to sell
antara nilai wajar aset atau UPK dikurangi and its value in use and is determined for an
biaya untuk menjual dengan nilai pakainya, individual asset, unless the asset does not
kecuali aset tersebut tidak menghasilkan arus generate cash inflows that are largely
kas masuk yang sebagian besar independen independent of those from other assets or group
dari aset atau kelompok aset lain. of assets.
Jika nilai tercatat aset lebih besar daripada nilai Where the carrying amount of an asset exceeds
terpulihkannya, maka aset tersebut its recoverable amount, the asset is considered
dipertimbangkan mengalami penurunan nilai impaired and is written down to its recoverable
dan nilai tercatat aset diturunkan menjadi amount. Impairment losses are recognized in
sebesar nilai terpulihkannya. Rugi penurunan the profit or loss as “Impairment losses”.
nilai diakui pada laba rugi sebagai “Rugi
penurunan nilai”.
Kerugian penurunan nilai yang telah diakui A previously recognized impairment loss for an
dalam periode sebelumnya untuk aset selain asset other than goodwill is reversed only if
goodwill dibalik hanya jika terdapat perubahan there has been a change in the assumptions
asumsi-asumsi yang digunakan untuk used to determine the asset’s recoverable
menentukan jumlah terpulihkan aset tersebut amount since the last impairment loss was
sejak rugi penurunan nilai terakhir diakui. recognized.
Dalam hal ini, jumlah tercatat aset dinaikkan ke If that is the case, the carrying amount of the
jumlah terpulihkannya. Pembalikan tersebut asset is increased to its recoverable amount.
dibatasi sehingga jumlah tercatat aset tidak The reversal is limited so that the carrying
melebihi jumlah terpulihkannya maupun jumlah amount of the assets does not exceed its
tercatat, neto setelah penyusutan, seandainya recoverable amount, nor exceed the carrying
tidak ada rugi penurunan nilai yang telah diakui amount that would have been determined, net
untuk aset tersebut pada periode sebelumnya. of depreciation, had no impairment loss been
Pembalikan rugi penurunan nilai diakui dalam recognized for the asset in prior years. Reversal
laporan laba rugi dan penghasilan of an impairment loss is recognized in the
komprehensif lain konsolidasian. Setelah consolidated statement of profit or loss and
pembalikan tersebut, penyusutan yang other comprehensive income. After such a
dibebankan disesuaikan di periode mendatang reversal, the depreciation charge is adjusted in
untuk mengalokasikan jumlah tercatat aset future periods to allocate the asset’s revised
yang direvisi, dikurangi nilai residu, dengan carrying amount, less any residual value, on a
dasar yang sistematis selama sisa umur systematic basis over its remaining useful life.
manfaatnya.
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2.o. Kontrak Asuransi 2.o. Insurance Contracts
Kontrak asuransi adalah suatu kontrak di mana Insurance contract is a contract under which
satu pihak (penerbit) menerima risiko asuransi one party (the issuer) accepts significant
signifikan dari pihak lain (pemegang polis) insurance risk from another party (the
dengan menyetujui untuk mengompensasi policyholder) by agreeing to compensate the
pemegang polis jika suatu kejadian masa policyholder if a specified uncertain future event
depan yang tidak pasti (kejadian (the insured event) adversely affects the
terasuransikan) berdampak merugikan policyholder.
terhadap pemegang polis.
Tingkat Agregasi Kontrak Asuransi Level of Aggregation of Insurance Contracts
Kontrak asuransi dikelompokkan ke dalam Insurance contracts are grouped into portfolios
portofolio berdasarkan kesamaan risiko dan based on similar risks and the manner in which
cara pengelolaan yang serupa. they are managed.
Dalam setiap portofolio, kontrak asuransi Within each portfolio, insurance contracts are
selanjutnya dikelompokkan ke dalam kelompok further grouped into groups of insurance
kontrak asuransi. contracts.
Setiap kelompok kontrak asuransi Each group of insurance contracts is classified
diklasifikasikan ke dalam salah satu dari into one of the following categories at initial
kategori berikut pada saat pengakuan awal: recognition:
a) Kontrak yang merugi pada pengakuan a) Contracts that are onerous at initial
awal recognition.
b) Kontrak yang, pada pengakuan awal, tidak b) Contracts that, at initial recognition, have no
memiliki kemungkinan signifikan untuk significant possibility of becoming onerous.
menjadi merugi.
c) Kontrak lainnya dalam portofolio yang c) Other contracts in the same portfolio.
sama.
Perusahaan menerapkan pendekatan alokasi The company applies the premium allocation
premi (premium allocation approach) dengan approach with valuation assumptions regarding
asumsi penilaian mengenai apakah suatu whether a contract is likely to be onerous, taking
kontrak memiliki kemungkinan signifikan untuk into account all relevant facts and
menjadi merugi dengan pertimbangan seluruh circumstances at the initial recognition date.
fakta dan keadaan yang relevan pada tanggal
pengakuan awal.
Perusahaan mengungkapkan klaim aktual The company discloses actual claims compared
dibandingkan dengan estimasi sebelumnya to previous estimates of the undiscounted claim
atas jumlah klaim tidak terdiskonto (yaitu amount (i.e., claims development). Disclosure of
pengembangan klaim). Pengungkapan tentang claims development starts from the period when
pengembangan klaim dimulai dari periode the earliest material claims arise and there is
ketika klaim material paling awal muncul dan still uncertainty regarding the amount and timing
masih ada ketidakpastian mengenai jumlah of claim payments at the end of the reporting
dan waktu pembayaran klaim pada akhir period; however, disclosure is not required for
periode pelaporan; namun pengungkapan tidak periods more than 10 years before the end of
diwajibkan pada rentang waktu lebih dari 10 the reporting period.
tahun sebelum akhir periode pelaporan.
Untuk risiko kredit yang timbul dari kontrak For credit risk arising from contracts within the
dalam lingkup PSAK 117 Kontrak Asuransi, scope of PSAK 117 Insurance Contracts, the
Perusahaan mengungkapkan jumlah yang Company discloses the amount that most
paling merepresentasikan eksposur maksimum represents the maximum exposure to credit risk
34
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
atas risiko kredit pada akhir periode pelaporan, at the end of the reporting period, presented
yang disajikan secara terpisah antara Kontrak separately between issued Insurance Contracts
Asuransi terbitan dan Kontrak Reasuransi and held Reinsurance Contracts, and discloses
milikan, serta mengungkapkan informasi information regarding the credit quality of held
mengenai kualitas kredit dari Kontrak Reinsurance Contracts as part of the
Reasuransi milikan sebagai bagian dari management and monitoring of credit risk
pengelolaan dan pemantauan eksposur risiko exposure related to these contracts.
kredit yang terkait dengan kontrak tersebut.
Perusahaan tidak mengelompokkan kontrak The Company does not include insurance
asuransi yang diterbitkan dengan jarak waktu contracts issued more than one year apart in
lebih dari satu tahun ke dalam kelompok the same group of insurance contracts.
kontrak yang sama.
Tingkat agregasi yang diterapkan oleh The level of aggregation applied by the
Perusahaan mencerminkan cara kontrak Company reflects the way insurance contracts
asuransi dikelola secara internal dan are managed internally and ensures that losses
memastikan bahwa kontrak yang merugi tidak from onerous contracts are not offset by gains
dikompensasikan dengan kontrak yang from profitable contracts.
menguntungkan.
Pengakuan Kontrak Asuransi Recognition of Insurance Contracts
Perusahaan mengakui kelompok kontrak The Company recognises a group of insurance
asuransi pada tanggal yang paling awal dari contracts at the earliest of the following dates:
kondisi-kondisi berikut:
a) Awal periode pertanggungan dari a) The beginning of the coverage period of the
kelompok kontrak asuransi tersebut. group of insurance contracts.
b) Tanggal jatuh tempo pembayaran premi b) The date when the first premium payment
pertama dari pemegang polis. from the policyholder is due.
c) Saat kelompok kontrak asuransi tersebut c) When the group of insurance contracts
menjadi kontrak yang merugi. becomes onerous.
Pada saat pengakuan awal, Perusahaan At initial recognition, the Company recognises
mengakui Liabilitas atas Sisa Pertanggungan the Liability for Remaining Coverage (LRC),
(Liability for Remaining Coverage – LRC) yang representing the obligation to provide insurance
mewakili kewajiban untuk menyediakan jasa coverage services in the future.
pertanggungan di masa depan.
Apabila pada tanggal pengakuan awal telah If insured events have already occurred at the
terjadi klaim atas kelompok kontrak asuransi, date of initial recognition, the Company also
Perusahaan juga mengakui Liabilitas atas recognises the Liability for Incurred Claims
Klaim Terjadi (Liability for Incurred Claims – (LIC).
LIC).
Pengakuan kontrak asuransi dilakukan secara The recognition of insurance contracts is
konsisten dengan tingkat agregasi kontrak performed consistently with the level of
asuransi yang telah ditetapkan oleh aggregation determined by the Company.
Perusahaan.
Setiap perubahan klasifikasi kelompok kontrak Any subsequent identification of a group of
asuransi sebagai kontrak yang merugi setelah insurance contracts as onerous after initial
pengakuan awal diakui sesuai dengan recognition is accounted for in accordance with
ketentuan PSAK 117. Dalam hal ini, PSAK 117. In this case, the company must
perusahaan harus memastikan bahwa ensure that the measurement of insurance
pengukuran liabilitas kontrak asuransi contract liabilities is carried out by taking into
dilakukan dengan memperhitungkan seluruh account all aspects that affect the obligations
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
aspek yang mempengaruhi kewajiban yang arising, including cash flows originating from
timbul, termasuk arus kas yang berasal dari profit or risk-sharing mechanisms among
mekanisme pembagian hasil atau risiko antar policyholders within the same portfolio.
pemegang polis dalam portofolio yang sama.
Pengukuran pada Pengakuan Awal Measurement at Initial Recognition
Pengukuran kontrak asuransi mencakup The measurement of insurance contracts
estimasi arus kas masa depan yang includes estimates of future cash flows
diharapkan timbul dari pemenuhan kontrak expected to arise from the fulfilment of the
asuransi. insurance contracts.
Estimasi arus kas masa depan mencakup Estimates of future cash flows include all cash
seluruh arus kas masuk dan arus kas keluar inflows and outflows that relate directly to the
yang secara langsung berkaitan dengan fulfilment of the insurance contracts.
pemenuhan kontrak asuransi.
Estimasi tersebut mencerminkan pandangan These estimates reflect the Company’s
Perusahaan dan menggunakan seluruh perspective and use all reasonable and
informasi yang tersedia secara wajar dan dapat supportable information available without undue
didukung tanpa menggunakan biaya atau cost or effort.
upaya berlebihan.
Estimasi arus kas masa depan disesuaikan The estimates of future cash flows are adjusted
untuk mencerminkan nilai waktu uang dan to reflect the time value of money and related
risiko keuangan yang terkait, melalui financial risks through the application of
penerapan tingkat diskonto yang sesuai. appropriate discount rates.
Tingkat diskonto yang digunakan The discount rates used reflect the
mencerminkan karakteristik arus kas kontrak characteristics of the insurance contract cash
asuransi, termasuk waktu, mata uang, dan flows, including timing, currency, and liquidity,
likuiditas, serta konsisten dengan observasi and are consistent with current market
pasar terkini. observations.
Selain itu, pengukuran kontrak asuransi In addition, the measurement of insurance
mencakup penyesuaian risiko untuk risiko non- contracts includes a risk adjustment for non-
keuangan, yang mencerminkan kompensasi financial risk, representing the compensation
yang diminta Perusahaan atas ketidakpastian the Company requires for bearing the
terkait jumlah dan waktu arus kas. uncertainty about the amount and timing of the
cash flows.
Penyesuaian risiko untuk risiko non-keuangan The risk adjustment for non-financial risk is
ditentukan dengan menggunakan teknik yang determined using appropriate techniques that
sesuai dan konsisten dengan tujuan are consistent with the objective of measuring
pengukuran kontrak asuransi. insurance contracts.
Pada saat pengakuan awal, Perusahaan juga At initial recognition, the Company also
menentukan Contractual Service Margin determines the Contractual Service Margin
(CSM), yang mewakili laba belum diakui yang (CSM), which represents the unearned profit
akan diakui selama periode pertanggungan. that will be recognised over the coverage
period.
CSM ditentukan sebagai jumlah yang The CSM is determined as the amount that
diperlukan agar nilai tercatat kontrak asuransi results in the carrying amount of the insurance
pada pengakuan awal sama dengan nol, contracts at initial recognition being equal to
kecuali untuk kelompok kontrak asuransi yang zero, except for groups of insurance contracts
merugi. that are onerous.
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Untuk kelompok kontrak asuransi yang merugi For groups of insurance contracts that are
pada pengakuan awal, CSM tidak diakui dan onerous at initial recognition, no CSM is
kerugian diakui segera dalam laba rugi. recognised and the loss is recognised
immediately in profit or loss.
Pengukuran Selanjutnya Subsequent Measurement
Pengukuran selanjutnya mencerminkan jasa Subsequent measurement reflects insurance
pertanggungan yang telah diberikan, peristiwa coverage services provided, insured events that
yang telah terjadi, serta perubahan estimasi have occurred, and changes in relevant
dan asumsi yang relevan. estimates and assumptions.
Pengukuran selanjutnya kontrak asuransi Subsequent measurement of insurance
mencakup dua komponen utama, yaitu contracts comprises two main components: the
Liabilitas atas Sisa Pertanggungan (LRC) dan Liability for Remaining Coverage (LRC) and the
Liabilitas atas Klaim Terjadi (LIC). Liability for Incurred Claims (LIC).
Dalam pengukuran selanjutnya, Perusahaan In subsequent measurement, the Company
memperbarui estimasi arus kas masa depan updates estimates of future cash flows using
berdasarkan informasi terkini yang tersedia current, reasonable, and supportable
secara wajar dan dapat didukung. information.
Perubahan estimasi arus kas masa depan Changes in estimates of future cash flows that
yang berkaitan dengan jasa masa depan relate to future service adjust the Contractual
disesuaikan terhadap Contractual Service Service Margin (CSM), except for onerous
Margin (CSM), kecuali untuk kontrak asuransi insurance contracts.
yang merugi.
Perubahan estimasi yang berkaitan dengan Changes in estimates that relate to past or
jasa masa lalu atau periode berjalan diakui current service are recognised directly in profit
secara langsung dalam laba rugi. or loss.
Pengukuran selanjutnya kontrak asuransi Subsequent measurement of insurance
diterapkan secara konsisten antarperiode contracts is applied consistently across periods
untuk memastikan keterbandingan laporan to ensure comparability of the financial
keuangan. statements.
Liabilitas atas Sisa Pertanggungan (LRC) Liability for Remaining Coverage (LRC)
LRC mewakili kewajiban Perusahaan untuk The LRC represents the Company’s obligation
menyediakan jasa pertanggungan selama to provide insurance coverage services over the
periode pertanggungan. coverage period.
LRC pada setiap tanggal pelaporan terdiri dari At each reporting date, the LRC comprises the
saldo awal LRC yang disesuaikan dengan opening balance of the LRC adjusted for
komponen-komponen pengukuran selanjutnya. subsequent measurement components.
Saldo LRC disesuaikan dengan pengakuan The LRC balance is adjusted for the recognition
pendapatan asuransi atas jasa pertanggungan of insurance revenue for coverage services
yang telah diberikan selama periode berjalan. provided during the period
LRC juga disesuaikan dengan perubahan The LRC is also adjusted for changes in
estimasi arus kas masa depan yang berkaitan estimates of future cash flows that relate to
dengan jasa masa depan dari kontrak future service of the insurance contracts.
asuransi.
Perubahan estimasi yang berkaitan dengan Changes in estimates that relate to future
jasa masa depan disesuaikan terhadap service adjust the Contractual Service Margin
Contractual Service Margin (CSM), kecuali (CSM), except for groups of insurance contracts
untuk kelompok kontrak asuransi yang merugi. that are onerous.
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Dampak perubahan nilai waktu uang dan The effects of changes in the time value of
perubahan asumsi keuangan atas LRC diakui money and changes in financial assumptions on
sesuai dengan kebijakan akuntansi Grup. the LRC are recognised in accordance with the
Group’s accounting policy.
Liabilitas atas Klaim Terjadi (LIC) Liability for Incurred Claims (LIC)
LIC mewakili kewajiban Grup untuk The LIC represents the Group’s obligation to
menyelesaikan klaim yang telah terjadi, settle claims that have occurred, including
termasuk klaim yang telah dilaporkan maupun reported and unreported claims.
yang belum dilaporkan.
LIC diukur sebagai nilai kini estimasi arus kas The LIC is measured as the present value of
masa depan yang diharapkan untuk estimates of future cash flows expected to be
menyelesaikan klaim yang telah terjadi. required to settle incurred claims.
Pengukuran LIC mencakup estimasi klaim The measurement of the LIC includes estimates
yang telah dilaporkan dan klaim yang belum of reported claims and Incurred But Not
dilaporkan (Incurred But Not Reported – IBNR). Reported (IBNR) claims.
LIC juga mencakup penyesuaian risiko untuk The LIC also includes a risk adjustment for non-
risiko non-keuangan yang terkait dengan financial risk related to the uncertainty about the
ketidakpastian atas jumlah dan waktu arus kas amount and timing of cash flows for claim
penyelesaian klaim. settlements.
Setiap perubahan estimasi LIC diakui dalam Any changes in the estimates of the LIC are
laba rugi pada periode terjadinya. recognised in profit or loss in the period in which
they arise.
Marjin Jasa Kontraktual Contractual Service Margin
Marjin Jasa Kontraktual (Contractual Service The Contractual Service Margin (CSM) is a
Margin/CSM) merupakan komponen component of the measurement of insurance
pengukuran kontrak asuransi yang mewakili contracts that represents the unearned profit
laba belum diakui yang akan diakui oleh Grup that the Group will recognise over the coverage
selama periode pertanggungan. period.
CSM ditentukan pada saat pengakuan awal The CSM is determined at initial recognition of
kontrak asuransi sebagai jumlah yang insurance contracts as the amount that results
diperlukan agar nilai tercatat kontrak asuransi in the carrying amount of the insurance
pada pengakuan awal sama dengan nol, contracts at initial recognition being equal to
kecuali untuk kelompok kontrak asuransi yang zero, except for groups of insurance contracts
merugi. that are onerous.
Untuk kelompok kontrak asuransi yang merugi For groups of insurance contracts that are
pada pengakuan awal, CSM tidak diakui dan onerous at initial recognition, no CSM is
kerugian diakui segera dalam laba rugi. recognised and the loss is recognised
immediately in profit or loss.
Setelah pengakuan awal, CSM disesuaikan After the initial recognition, the CSM is adjusted
untuk mencerminkan dampak perubahan to reflect the impact of changes in estimates of
estimasi arus kas masa depan yang berkaitan future cash flows relating to future services from
dengan jasa masa depan dari kontrak insurance contracts.
asuransi.
CSM juga disesuaikan untuk dampak The CSM is also adjusted for the effects of
perubahan penyesuaian risiko untuk risiko non- changes in the risk adjustment for non-financial
keuangan yang berkaitan dengan jasa masa risk that relate to future service.
depan.
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
CSM diamortisasi dan diakui sebagai bagian The CSM is amortised and recognised as part
dari pendapatan asuransi secara sistematis of insurance revenue on a systematic basis
selama periode pertanggungan berdasarkan over the coverage period based on the
jasa pertanggungan yang diberikan. insurance coverage services provided.
Metode amortisasi CSM mencerminkan pola The method of amortising the CSM reflects the
penyediaan jasa pertanggungan yang expected pattern of insurance coverage
diharapkan dari kontrak asuransi. services provided under the insurance
contracts.
CSM tidak boleh disesuaikan sehingga menjadi The CSM cannot be adjusted to a negative
negatif dan tidak diakui kembali untuk amount and is not reinstated for groups of
kelompok kontrak asuransi yang merugi. insurance contracts that are onerous.
Perlakuan akuntansi atas CSM diterapkan The accounting treatment of the CSM is applied
secara konsisten oleh Grup pada seluruh consistently by the Group to all relevant groups
kelompok kontrak asuransi yang relevan. of insurance contracts.
Kontrak Asuransi yang Merugi Onerous Insurance Contracts
Suatu kelompok kontrak asuransi A group of insurance contracts is classified as
diklasifikasikan sebagai kontrak yang merugi onerous when, at initial recognition or
apabila, pada pengakuan awal atau subsequent measurement, the estimated cash
pengukuran selanjutnya, estimasi arus kas outflows related to the fulfilment of the
keluar yang berkaitan dengan pemenuhan insurance contracts, including the risk
kontrak asuransi, termasuk penyesuaian risiko adjustment for non-financial risk and
untuk risiko non-keuangan dan biaya akuisisi recoverable acquisition cash flows, exceed the
yang dapat dipulihkan, melebihi estimasi arus estimated cash inflows expected from the
kas masuk yang diharapkan dari kontrak contracts.
tersebut.
Pada saat suatu kelompok kontrak asuransi When a group of insurance contracts is
ditentukan sebagai kontrak yang merugi, determined to be onerous, the Company
Perusahaan mengakui kerugian secara segera recognises a loss immediately in profit or loss in
dalam laba rugi pada periode terjadinya. the period in which it arises.
Untuk kelompok kontrak asuransi yang merugi, For groups of insurance contracts that are
Marjin Jasa Kontraktual (CSM) tidak diakui onerous, the Contractual Service Margin (CSM)
atau, jika sebelumnya telah diakui, disesuaikan is not recognised or, if previously recognised, is
hingga menjadi nol. adjusted to nil.
Kerugian atas kontrak asuransi yang merugi The loss on onerous insurance contracts
mencerminkan kelebihan dari estimasi represents the excess of the fulfilment cash
kewajiban pemenuhan kontrak atas manfaat flows over the expected economic benefits of
ekonomi yang diharapkan dari kontrak the contracts.
tersebut.
Setiap pemulihan selanjutnya atas kerugian Any subsequent recovery of losses on onerous
kontrak asuransi yang merugi diakui sesuai insurance contracts is recognised in accordance
dengan ketentuan PSAK 117. with PSAK 117.
Modifikasi atas Kontrak Asuransi Modification of Insurance Contracts
Modifikasi kontrak asuransi adalah perubahan A modification of an insurance contract is a
atas syarat dan ketentuan kontrak asuransi change to the terms and conditions of an
setelah pengakuan awal yang disepakati oleh insurance contract after initial recognition that is
Grup dan pemegang polis. agreed by the Group and the policyholder.
39
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Grup menentukan apakah suatu modifikasi The Group determines whether a modification
kontrak asuransi diperlakukan sebagai of an insurance contract is accounted for as a
modifikasi atas kontrak yang ada atau sebagai modification of the existing contract or as a
penghentian pengakuan kontrak asuransi lama derecognition of the original insurance contract
dan pengakuan kontrak asuransi baru. and recognition of a new insurance contract.
Suatu modifikasi kontrak asuransi diperlakukan A modification of an insurance contract is
sebagai penghentian pengakuan kontrak accounted for as a derecognition of the original
asuransi lama dan pengakuan kontrak asuransi insurance contract and recognition of a new
baru apabila, seandainya syarat yang insurance contract if, had the modified terms
dimodifikasi telah berlaku sejak awal, kontrak been included at inception, the contract would
tersebut akan termasuk dalam portofolio have been included in a different portfolio of
kontrak asuransi yang berbeda atau kelompok insurance contracts or a different group of
kontrak asuransi yang berbeda. insurance contracts.
Apabila modifikasi kontrak asuransi tidak If a modification of an insurance contract does
memenuhi kriteria penghentian pengakuan, not meet the derecognition criteria, the
modifikasi tersebut diperlakukan sebagai modification is accounted for as a modification
modifikasi atas kontrak asuransi yang ada. of the existing insurance contract.
Dalam hal modifikasi atas kontrak asuransi In the case of a modification of an existing
yang ada, Perusahaan memperbarui estimasi insurance contract, the Group/Company
arus kas masa depan, penyesuaian risiko updates the estimates of future cash flows, the
untuk risiko non-keuangan, dan Marjin Jasa risk adjustment for non-financial risk, and the
Kontraktual (CSM) sesuai dengan ketentuan Contractual Service Margin (CSM) in
PSAK 117. accordance with PSAK 117.
Dampak modifikasi kontrak asuransi yang The effects of a modification of an insurance
berkaitan dengan jasa masa depan contract that relate to future service adjust the
disesuaikan terhadap CSM, sedangkan CSM, while effects that relate to past service
dampak yang berkaitan dengan jasa masa lalu are recognised in profit or loss in the period in
diakui dalam laba rugi pada periode terjadinya. which they arise.
Perlakuan akuntansi atas modifikasi kontrak The accounting treatment for modifications of
asuransi diterapkan secara konsisten oleh insurance contracts is applied consistently by
Perusahaan untuk seluruh kontrak asuransi the Company to all modified insurance
yang dimodifikasi. contracts.
Penghentian Pengakuan Kontrak Asuransi Derecognition of Insurance Contracts
Suatu kontrak asuransi dianggap berakhir An insurance contract is considered to have
apabila seluruh kewajiban Grup untuk expired when all of the Group’s obligations to
menyediakan jasa pertanggungan telah provide insurance coverage services have been
dipenuhi atau dilepaskan. fulfilled or released.
Pembatalan kontrak asuransi terjadi apabila Cancellation of an insurance contract occurs
hak dan kewajiban utama yang timbul dari when the main rights and obligations arising
kontrak asuransi tersebut dihentikan sebelum from the insurance contract are terminated
berakhirnya periode pertanggungan. before the end of the coverage period.
Grup dapat menghentikan pengakuan atas A Group may stop recognizing an insurance
kontrak asuransi ketika salah satu kondisi contract when one of the conditions for a
terpenuhi untuk modifikasi yang membatalkan modification that cancels the original contract is
kontrak awal dan mengakui kontrak met and recognizes the modified contract as a
modifikasian sebagai kontrak baru. new contract.
40
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Pada saat penghentian pengakuan kontrak Upon derecognition of an insurance contract,
asuransi, Grup menghapus pengakuan seluruh the Group derecognises all assets and liabilities
aset dan liabilitas yang terkait dengan kontrak related to the insurance contract.
asuransi tersebut.
Setiap selisih yang timbul antara jumlah Any difference between the carrying amount of
tercatat kontrak asuransi dan imbalan yang the insurance contract and the consideration
diterima atau dibayarkan, jika ada, diakui received or paid, if any, is recognised in profit or
dalam laba rugi pada periode terjadinya. loss in the period in which it arises.
Perlakuan akuntansi atas penghentian The accounting treatment for the derecognition
pengakuan kontrak asuransi diterapkan secara of insurance contracts is applied consistently by
konsisten oleh Perusahaan. the Company.
2.p. Kontrak Reasuransi yang Dimiliki 2.p. Reinsurance Contracts Held
Grup mengakui kontrak reasuransi yang The Group recognises reinsurance contracts
dimiliki dalam ruang lingkup PSAK 117 apabila held within the scope of PSAK 117 when such
kontrak tersebut mengalihkan risiko asuransi contracts transfer significant insurance risk from
signifikan dari Grup kepada reasuradur. the Company to the reinsurer. Reinsurance
Kontrak reasuransi yang dimiliki mencakup contracts held include both proportional and
perjanjian reasuransi proporsional maupun non-proportional reinsurance arrangements
non-proporsional yang diterbitkan oleh issued by reinsurers to protect the Group’s risk
reasuradur untuk melindungi eksposur risiko exposure arising from reinsurance contracts
atas kontrak reasuransi yang diterbitkan oleh issued by the Group.
Grup.
Tingkat Agregasi Kontrak Reasuransi Level of Aggregation of Reinsurance Contracts
Kontrak reasuransi yang dimiliki Reinsurance contracts held are aggregated into
dikelompokkan dalam portofolio berdasarkan portfolios consisting of contracts that are
risiko yang serupa dan dikelola secara exposed to similar risks and are managed
bersama-sama. Setiap portofolio selanjutnya together. Each portfolio is subsequently
dibagi ke dalam kelompok kontrak pada saat subdivided, at initial recognition, into groups of
pengakuan awal berdasarkan periode contracts based on their year of issuance and
penerbitan dan ekspektasi profitabilitas. expected profitability.
Pengakuan Kontrak Asuransi Recognition of Reinsurance Contracts Held
Grup mengakui kelompok kontrak reasuransi The Group recognises a group of reinsurance
yang dimiliki pada tanggal yang paling awal contracts held at the earlier of:
antara:
1. Tanggal dimulainya periode 1. The beginning of the coverage period of the
pertanggungan atas kelompok kontrak group of reinsurance contracts held; and
reasuransi tersebut; dan
2. Tanggal pengakuan awal atas kontrak 2. The initial recognition date of the underlying
asuransi yang mendasarinya, apabila insurance contracts, if the reinsurance
kontrak reasuransi tersebut memberikan contracts provide coverage for insurance
pertanggungan atas kontrak asuransi yang contracts that have already been
telah diakui. recognised.
Apabila premi reasuransi dibayarkan sebelum If reinsurance premiums are paid before the
tanggal dimulainya periode pertanggungan, beginning of the coverage period, such
pembayaran tersebut diakui sebagai arus kas payments are recognised as reinsurance
akuisisi reasuransi atau sebagai aset acquisition cash flows or as a pre-recognition
prapengakuan sampai dengan tanggal asset until the date of initial recognition of the
pengakuan awal kontrak reasuransi. reinsurance contracts.
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Batas Kontrak Contract Boundary
Arus kas reasuransi berada dalam batas The reinsurance cash flows are within the
kontrak apabila timbul dari hak dan kewajiban contract boundary if they arise from substantive
substantif yang ada selama periode pelaporan, rights and obligations that exist during the
di mana Grup memiliki kewajiban substantif reporting period in which the Group has a
untuk membayar premi kepada perusahaan substantive obligation to pay premiums to the
reasuransi dan memiliki hak substantif untuk reinsurer and a substantive right to receive
menerima jasa dari Perusahaan reasuransi services from the reinsurer.
tersebut.
Kewajiban substantif untuk membayar premi A substantive obligation to pay premiums to the
kepada perusahaan reasuransi berakhir ketika reinsurer ends when the Group has a
Grup memiliki hak substantif untuk substantive right to terminate the coverage:
menghentikan pertanggungan tersebut:
Tanpa kewajiban untuk mengembalikan Without the requirement of repayment of
biaya recapture fee apapun; dan any recapture fee; and
Tidak disebabkan oleh kondisi apapun Not upon any conditions due to action
yang timbul dari tindakan perusahaan performed by the reinsurer or other
reasuransi atau kondisi lain di luar kendali conditions out of the Company’s control.
Perseroan.
Hak substantif untuk menerima jasa dari A substantive right to receive services from the
Perusahaan reasuransi reinsurer ends when the reinsurer:
Memiliki kemampuan praktis untuk menilai Has the practical ability to reassess the
kembali risiko yang telah dialihkan risks transferred to it and can set a price or
kepadanya dan dapat menetapkan harga level of benefits that fully reflects those
atau tingkat manfaat yang sepenuhnya reassessed risks; or
mencerminkan risiko yang telah dinilai
kembali tersebut; atau
Memiliki hak substantif untuk Has a substantive right to terminate the
menghentikan pertanggungan. coverage.
Beberapa kontrak reasuransi quota share milik Some of the Group’s quota share reinsurance
Grup mencakup kontrak yang mendasari yang contracts cover underlying contracts issued
diterbitkan dalam jangka waktu tahunan within the annual term on a risk-attaching basis
dengan dasar risk-attaching dan memberikan and provide unilateral rights to both the Group
hak sepihak kepada baik Grup maupun and the reinsurer to terminate the attachment of
perusahaan reasuransi untuk menghentikan new underlying contracts at any time by giving
penutupan kontrak dasar baru kapan saja three months’ notice to the other party. Under
dengan pemberitahuan tiga bulan kepada PSAK 117, cash flows arising from underlying
pihak lainnya. Berdasarkan PSAK 117, arus contracts expected to be issued and ceded after
kas yang timbul dari kontrak dasar yang the measurement date, in addition to those
diharapkan akan diterbitkan dan dialihkan arising from underlying contracts already ceded,
setelah tanggal pengukuran, selain yang timbul are within the boundaries of the reinsurance
dari kontrak dasar yang telah dialihkan contracts and have been considered and
sebelumnya, termasuk dalam batas kontrak estimated in their measurement.
reasuransi dan telah dipertimbangkan serta
diestimasi dalam pengukurannya.
Pengakuan Recognition
Grup mengakui kelompok kontrak reasuransi The Group recognizes a group of reinsurance
yang dimiliki pada tanggal yang paling awal contracts held at the earlier of:
antara:
Tanggal dimulainya periode The beginning of the coverage period of the
pertanggungan atas kelompok kontrak group of reinsurance contracts held; and
reasuransi tersebut; dan
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Tanggal pengakuan awal atas kontrak The initial recognition date of the underlying
reasuransi yang mendasarinya, apabila reinsurance contracts, if the reinsurance
kontrak reasuransi tersebut memberikan contracts provide coverage for reinsurance
pertanggungan atas kontrak reasuransi contracts that have already been
yang telah diakui. recognized.
Apabila premi reasuransi dibayarkan sebelum If reinsurance premiums are paid before the
tanggal dimulainya periode pertanggungan, beginning of the coverage period, such
pembayaran tersebut diakui sebagai arus kas payments are recognized as reinsurance
prapengakuan reasuransi atau sebagai aset acquisition cash flows or as a pre-recognition
prapengakuan sampai dengan tanggal asset until the date of initial recognition of the
pengakuan awal kontrak reasuransi. reinsurance contracts.
Pengukuran pada Pengakuan Awal Measurement on Initial Recognition
Pada saat pengakuan awal, kelompok kontrak At initial recognition, a group of reinsurance
reasuransi yang dimiliki diukur sebesar jumlah contracts held is measured at the amount of the
arus kas pemenuhan (fulfilment cash flows) fulfilment cash flows adjusted for the
yang disesuaikan dengan marjin jasa Contractual Service Margin (“CSM”), in
kontraktual (Contractual Service Margin/CSM), accordance with PSAK 117.
sesuai dengan ketentuan PSAK 117.
Arus kas pemenuhan merupakan estimasi kini Fulfilment cash flows comprise the present
atas arus kas masa depan yang timbul dalam value of the future cash flows expected to arise
rangka pemenuhan kontrak reasuransi tersebut as the Company fulfils the reinsurance
dan terdiri atas: (i) estimasi arus kas masa contracts, and include: (i) unbiased, probability-
depan yang tidak bias dan probabilitas weighted estimates of future cash flows; (ii) an
tertimbang, (ii) penyesuaian atas nilai waktu adjustment to reflect the time value of money
uang dan risiko keuangan lainnya melalui and the effect of financial risks, determined
penerapan tingkat diskonto yang using discount rates that reflect the
mencerminkan karakteristik arus kas, serta (iii) characteristics of the cash flows; and (iii) a risk
penyesuaian risiko untuk risiko non-keuangan adjustment for non-financial risk, representing
yang mencerminkan kompensasi atas the compensation required for bearing the
ketidakpastian jumlah dan waktu arus kas uncertainty inherent in the amount and timing of
masa depan. those future cash flows.
Estimasi arus kas masa depan mencakup Estimates of future cash flows include all cash
seluruh arus kas yang berada dalam batasan flows within the contract boundary for each
kontrak (contract boundary) pada setiap group of contracts and are prepared by taking
kelompok kontrak dan disusun dengan into account all reasonable and supportable
mempertimbangkan seluruh informasi yang information available without undue cost or
wajar dan dapat didukung yang tersedia tanpa effort regarding the amount, timing, and
biaya atau upaya yang berlebihan terkait uncertainty of future cash flows. These
jumlah, waktu, serta ketidakpastian arus kas estimates are determined in an unbiased
masa depan. Estimasi tersebut ditentukan manner using an expected value approach,
secara tidak bias dengan menggunakan including through the probability-weighted
pendekatan nilai ekspektasian, antara lain average of the full range of possible outcomes,
melalui rata-rata probabilitas tertimbang dari thereby reflecting all relevant possibilities in
seluruh rentang kemungkinan hasil, sehingga measuring reinsurance contract liabilities.
mencerminkan seluruh kemungkinan outcome Estimates of future cash flows within the
yang relevan dalam pengukuran kewajiban contract boundary also include cash flows
kontrak reasuransi. Estimasi arus kas masa related to held reinsurance contracts, including
depan dalam batasan kontrak tersebut juga reinsurance premiums paid, reinsurance
mencakup arus kas yang terkait dengan commissions, claims expected to be
kontrak reasuransi yang dimiliki, termasuk recoverable from the reinsurer, and expenses
premi reasuransi yang dibayarkan, komisi that can be directly attributed to the held
reasuransi, klaim yang diharapkan dapat reinsurance contracts.
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
dipulihkan dari reasuradur, serta biaya yang
secara langsung dapat diatribusikan pada
kontrak reasuransi yang dimiliki.
Arus kas dianggap berada dalam batasan Cash flows are considered to be within the
suatu kontrak reasuransi apabila arus kas scope of an reinsurance contract if such cash
tersebut timbul dari hak dan kewajiban flows arise from substantive rights and
substantif yang ada selama periode pelaporan, obligations existing during the reporting period,
yaitu pada saat Perusahaan memiliki namely when the Company has the ability to
kemampuan untuk memaksa Pemegang Polis compel the Policyholder to pay premiums or
membayar premi atau ketika Perusahaan when the Company has a substantive obligation
memiliki kewajiban substantif untuk to provide reinsurance contract services to the
menyediakan jasa kontrak reasuransi kepada Policyholder.
Pemegang Polis.
Kewajiban substantif untuk menyediakan jasa The substantive obligation to provide
kontrak reasuransi berakhir ketika Grup reinsurance contract services ends when the
memiliki kemampuan praktis untuk menilai Group has the practical ability to reassess the
kembali risiko atas Pemegang Polis tertentu risk for a specific Policyholder and, as a result,
dan, sebagai akibatnya, dapat menetapkan can set a price or level of benefits that fully
harga atau tingkat manfaat yang secara penuh reflects that risk. The obligation is also
mencerminkan risiko tersebut. Kewajiban considered to have ended if the Group has the
tersebut juga dianggap berakhir apabila Grup practical ability to reassess the risk for a
memiliki kemampuan praktis untuk menilai portfolio of reinsurance contracts that includes
kembali risiko atas suatu portofolio kontrak the contract and can set a price or level of
reasuransi yang mencakup kontrak tersebut benefits that fully reflects the risk of the
dan dapat menetapkan harga atau tingkat portfolio, as long as the premium pricing up to
manfaat yang secara penuh mencerminkan the reassessment date does not take into
risiko portofolio tersebut, sepanjang penetapan account the risks related to the period after that
harga premi hingga tanggal penilaian kembali reassessment date.
tidak memperhitungkan risiko yang terkait
dengan periode setelah tanggal penilaian
kembali tersebut.
Alokasi biaya overhead tetap dan variabel, The allocation of fixed and variable overhead
seperti biaya fungsi akuntansi, sumber daya costs, such as costs for accounting functions,
manusia, teknologi dan sistem informasi human resources, technology and supporting
pendukung, depresiasi bangunan, sewa, serta information systems, building depreciation, rent,
biaya pemeliharaan dan utilitas, yang dapat as well as maintenance and utility costs, which
diatribusikan secara langsung terhadap can be directly attributed to reinsurance contract
aktivitas pemenuhan kontrak reasuransi. Biaya fulfillment activities. These overhead costs are
overhead tersebut dialokasikan ke dalam allocated to contract groups using a systematic
kelompok kontrak dengan menggunakan and rational allocation method and are applied
metode alokasi yang sistematis dan rasional consistently to all costs that have similar
serta diterapkan secara konsisten terhadap characteristics.
seluruh biaya yang memiliki karakteristik
serupa.
Pada saat pengakuan awal, CSM ditentukan At initial recognition, the CSM is measured as
sebagai selisih antara arus kas pemenuhan the difference between the fulfilment cash flows
dan jumlah yang dibayarkan atau terutang and the consideration paid or payable for the
sehubungan dengan kontrak reasuransi reinsurance contracts. The CSM represents the
tersebut. CSM merepresentasikan keuntungan net gain expected to arise from the reinsurance
bersih yang diharapkan dari kontrak reasuransi contracts held and is recognised as an asset.
dan diakui sebagai aset yang selanjutnya The CSM is subsequently amortised over the
diamortisasi selama periode jasa reasuransi coverage period in a manner that reflects the
sesuai dengan pola penerimaan jasa dari pattern of services received from the reinsurer.
reasuradur.
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Apabila kontrak reasuransi yang dimiliki Where the reinsurance contracts held provide
memberikan perlindungan atas kontrak coverage for underlying reinsurance contracts
reasuransi yang merugi, Perusahaan mengakui that are onerous, the Company recognises a
komponen pemulihan kerugian (loss recovery loss recovery component in profit or loss at
component) dalam laba rugi pada saat initial recognition or when the underlying
pengakuan awal atau pada saat kontrak reinsurance contracts become onerous, in
reasuransi yang mendasarinya menjadi accordance with PSAK 117.
merugi, sesuai dengan ketentuan PSAK 117.
Dalam hal kontrak reasuransi yang dimiliki If the reinsurance contracts held meet the
memenuhi kriteria untuk menggunakan eligibility criteria for the Premium Allocation
pendekatan alokasi premi (Premium Allocation Approach (“PAA”), the asset for remaining
Approach/PAA), pada saat pengakuan awal coverage at initial recognition is measured at
aset untuk sisa masa pertanggungan diukur the amount of reinsurance premiums paid or
sebesar premi reasuransi yang dibayarkan payable, adjusted for any related reinsurance
atau terutang, disesuaikan dengan arus kas acquisition cash flows and, where applicable,
akuisisi yang terkait dan, apabila relevan, for any significant financing component.
disesuaikan atas komponen pembiayaan
signifikan.
Pengukuran Selanjutnya Subsequent Measurement
Setelah pengakuan awal, kelompok kontrak Subsequent to initial recognition, a group of
reasuransi yang dimiliki diukur pada setiap reinsurance contracts held is measured at each
tanggal pelaporan sebesar jumlah tercatat reporting date at its carrying amount,
yang terdiri atas aset untuk sisa masa comprising the asset for remaining coverage
pertanggungan dan aset untuk klaim yang and the asset for incurred claims, in accordance
telah terjadi, sesuai dengan ketentuan PSAK with PSAK 117.
117.
Penentuan CSM untuk Kontrak Reasuransi The determination of CSM for Reinsurance
mencerminkan biaya bersih atau keuntungan Contracts reflects the net cost or deferred net
bersih yang ditangguhkan atas pembelian profit on the reinsurance purchase, by adding
reasuransi, dengan menambah komponen the component of any revenue recognized in
setiap pendapatan yang diakui dalam Laba Profit or Loss when recognizing a loss at initial
Rugi ketika mengakui kerugian pada recognition on a group of underlying losing
pengakuan awal atas Kelompok Kontrak Insurance Contracts or upon the addition of a
Asuransi pendasar yang merugi atau pada losing underlying Insurance Contract to a group.
penambahan Kontrak Asuransi pendasar yang
merugi ke dalam suatu kelompok.
Aset untuk sisa masa pertanggungan The asset for remaining coverage represents
mencerminkan hak Perusahaan atas jasa the Company’s right to receive reinsurance
reasuransi yang belum diberikan oleh services that have not yet been provided by the
reasuradur dan terdiri atas arus kas reinsurer and consists of the fulfilment cash
pemenuhan yang terkait dengan jasa masa flows relating to future services and the
depan serta marjin jasa kontraktual unamortised Contractual Service Margin (CSM).
(Contractual Service Margin/CSM) yang belum The CSM is amortised on a systematic basis
diamortisasi. CSM diamortisasi secara over the coverage period in a manner that
sistematis selama periode jasa reasuransi reflects the pattern of reinsurance services
dengan mencerminkan pola penerimaan jasa received from the reinsurer and is recognised in
dari reasuradur dan diakui dalam laba rugi profit or loss as part of the reinsurance result.
sebagai bagian dari hasil reasuransi.
Aset untuk klaim yang telah terjadi The asset for incurred claims represents the
mencerminkan estimasi nilai kini arus kas yang present value of the cash flows expected to be
diharapkan dapat dipulihkan dari reasuradur recovered from the reinsurer in respect of
atas klaim yang telah terjadi, termasuk claims that have been incurred, including a risk
penyesuaian risiko untuk risiko non-keuangan adjustment for non-financial risk and the effect
dan dampak diskonto. of discounting.
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Pada setiap tanggal pelaporan, Grup At each reporting date, the Group updates its
memperbarui estimasi arus kas masa depan, estimates of future cash flows, discount rates,
tingkat diskonto, dan penyesuaian risiko. and risk adjustments. Changes in estimates that
Perubahan estimasi yang berkaitan dengan relate to future services are adjusted against the
jasa masa depan disesuaikan terhadap CSM Contractual Service Margin (CSM), to the extent
sepanjang CSM masih tersedia. Apabila that the CSM remains available. To the extent
penyesuaian tersebut melebihi jumlah CSM, that such adjustments exceed the carrying
kelebihannya diakui dalam laba rugi. amount of the CSM, the excess is recognised in
Perubahan yang berkaitan dengan jasa masa profit or loss. Changes in estimates relating to
lalu atau klaim yang telah terjadi diakui past services or incurred claims are recognised
langsung dalam laba rugi periode berjalan. directly in profit or loss in the current period.
Apabila kontrak reasuransi yang dimiliki Where reinsurance contracts held provide
memberikan perlindungan atas kontrak coverage for underlying insurance contracts that
asuransi yang merugi, Perusahaan mengakui are onerous, the Company recognises and
dan menyesuaikan komponen pemulihan adjusts a loss recovery component to reflect
kerugian (loss recovery component) sesuai changes in the estimates of the underlying
dengan perubahan estimasi atas kontrak insurance contracts, in accordance with PSAK
asuransi yang mendasarinya, sebagaimana 117.
diatur dalam PSAK 117.
Penurunan Nilai Impairment
Pada setiap tanggal pelaporan, Perusahaan At each reporting date, the Company assesses
menilai apakah terdapat bukti objektif bahwa whether there is objective evidence that
aset reasuransi yang dimiliki mengalami reinsurance contracts held are impaired due to
penurunan nilai akibat risiko kredit reasuradur. credit risk of the reinsurer.
Kerugian penurunan nilai diakui dalam laba An impairment loss is recognised in profit or
rugi sebesar selisih antara jumlah tercatat dan loss for the amount by which the carrying
estimasi nilai kini arus kas yang dapat amount of the reinsurance asset exceeds the
dipulihkan. present value of the estimated recoverable cash
flows.
Pendapatan Kontrak Reasuransi Reinsurance Contract Revenue
Pendapatan kontrak reasuransi mencerminkan Rensurance contract revenue represents the
jumlah imbalan yang dialokasikan untuk jasa consideration allocated to the insurance
asuransi yang diberikan dalam periode services provided. Revenue does not represent
pelaporan. Pendapatan tidak gross premiums received or receivable; rather,
merepresentasikan premi bruto yang diterima it reflects the transfer of reinsurance services to
atau terutang, melainkan mencerminkan policyholders over the coverage period.
transfer jasa reasuransi kepada pemegang
polis sepanjang periode pertanggungan.
Pendapatan kontrak reasuransi diakui seiring Reinsurance contract revenue is recognised in
dengan pemberian jasa reasuransi dan terdiri the period in which reinsurance services are
atas: rendered and comprises:
Pelepasan liabilitas untuk sisa masa The release of the liability for remaining
pertanggungan (liability for remaining coverage attributable to services provided
coverage) yang berkaitan dengan jasa during the reporting period;
yang telah diberikan pada periode berjalan;
Amortisasi marjin jasa kontraktual The systematic amortisation of the
(Contractual Service Margin/CSM) yang Contractual Service Margin (CSM),
mencerminkan pengakuan keuntungan representing the recognition of profit as
secara sistematis selama periode jasa; insurance services are provided over the
coverage period;
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Pelepasan penyesuaian risiko untuk risiko The release of the risk adjustment for non-
non-keuangan (risk adjustment) atas jasa financial risk relating to services rendered
yang telah diberikan; dan during the period; and
Alokasi arus kas akuisisi yang terkait The allocation of insurance acquisition cash
dengan periode jasa berjalan. flows to the period in which the related
services are provided.
Komponen investasi (investment component) Investment components that are separated in
yang dipisahkan sesuai dengan PSAK 117 accordance with PSAK 117 are not presented
tidak disajikan sebagai bagian dari pendapatan as part of reinsurance contract revenue.
kontrak reasuransi.
Beban Kontrak Reasuransi Reinsurance Contract Expenses
Beban kontrak reasuransi mencerminkan Reinsurance contract expenses reflect
pengeluaran yang timbul sehubungan dengan expenses incurred in connection with the
pemberian jasa asuransi selama periode provision of insurance services during the
pelaporan, yang diakui sesuai dengan reporting period, which are recognized in
ketentuan dan prinsip pengukuran PSAK 117. accordance with the provisions and
measurement principles of PSAk 117.
Beban kontrak reasuransi terdiri atas: Reinsurance contract expenses comprise:
Klaim yang terjadi selama periode berjalan, Claims incurred during the period, including
termasuk perubahan estimasi atas klaim changes in estimates relating to claims
yang telah terjadi pada periode incurred in prior periods;
sebelumnya;
Beban yang secara langsung dapat Expenses that are directly attributable to the
diatribusikan pada pemenuhan kontrak fulfilment of reinsurance contracts;
reasuransi;
Amortisasi arus kas akuisisi yang The amortisation of acquisition cash flows
dialokasikan pada periode berjalan; allocated to the current reporting period;
Kerugian yang timbul dari kontrak Losses arising from onerous reinsurance
reasuransi yang merugi (loss component), contracts (loss component), where
apabila terdapat; dan applicable; and
Perubahan penyesuaian risiko untuk risiko Changes in the risk adjustment for non-
non-keuangan yang berkaitan dengan jasa financial risk relating to past services.
masa lalu.
Beban kontrak reasuransi tidak mencakup Reinsurance contract expenses do not include
komponen yang berkaitan dengan dampak components relating to the financial effects of
keuangan dari diskonto dan perubahan asumsi discounting and changes in financial
keuangan, yang disajikan secara terpisah assumptions. Such components are presented
sebagai pendapatan atau beban keuangan separately as insurance finance income or
asuransi (insurance finance income or expenses.
expenses).
Pendapatan Kontrak Reasuransi Reinsurance Contract Income
Pendapatan kontrak reasuransi mencerminkan Reinsurance contract income represents the
jumlah yang diakui sehubungan dengan jasa amounts recognised in respect of reinsurance
reasuransi yang diterima dari reasuradur services received from the reinsurer during the
selama periode pelaporan. Pendapatan reporting period. Such income does not
tersebut tidak merepresentasikan premi represent reinsurance premiums paid; rather, it
reasuransi yang dibayarkan, melainkan reflects the recovery of claims and the release
mencerminkan hak pemulihan klaim dan of measurement components relating to
pelepasan komponen pengukuran yang terkait reinsurance services received in the current
dengan jasa reasuransi yang diterima dalam period.
periode berjalan.
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Pendapatan kontrak reasuransi terdiri atas: Reinsurance contract income comprises:
Jumlah klaim yang dapat dipulihkan dari Amounts recoverable from the reinsurer in
reasuradur atas klaim yang terjadi selama respect of claims incurred during the
periode berjalan, termasuk perubahan reporting period, including changes in
estimasi atas klaim yang telah terjadi pada estimates relating to claims incurred in prior
periode sebelumnya; periods.
Pelepasan marjin jasa kontraktual The release of the Contractual Service
(Contractual Service Margin/CSM) atas Margin (CSM) relating to reinsurance
kontrak reasuransi yang mencerminkan contracts, reflecting the systematic
pengakuan keuntungan secara sistematis recognition of gains over the reinsurance
selama periode jasa reasuransi; coverage period.
Pelepasan penyesuaian risiko untuk risiko The release of the risk adjustment for non-
non-keuangan yang berkaitan dengan jasa financial risk relating to reinsurance
reasuransi yang telah diterima; dan services received; and
Penyesuaian atas komponen pemulihan Adjustments to the loss recovery
kerugian (loss recovery component), component, where the reinsurance
apabila kontrak reasuransi memberikan contracts provide coverage for underlying
perlindungan atas kontrak asuransi yang insurance contracts that are onerous.
merugi.
Beban Kontrak Reasuransi Reinsurance Contract Expenses
Beban kontrak reasuransi mencerminkan biaya Reinsurance contract expenses represent costs
yang timbul sehubungan dengan jasa incurred in connection with reinsurance services
reasuransi yang diterima selama periode received during the reporting period.
pelaporan.
Beban kontrak reasuransi meliputi: Reinsurance contract expenses comprise:
Premi reasuransi yang dialokasikan pada Reinsurance premiums allocated to the
periode jasa berjalan; current period of service;
Perubahan estimasi arus kas masa depan Changes in estimates of future cash flows
yang berkaitan dengan jasa masa lalu; relating to past services;
Kerugian yang timbul dari kontrak Losses arising from onerous reinsurance
reasuransi yang merugi, apabila terdapat; contracts, where applicable; and
dan
Kerugian penurunan nilai yang timbul Impairment losses arising from the credit
akibat risiko kredit reasuradur. risk of the reinsurer.
Beban kontrak reasuransi tidak mencakup Reinsurance contract expenses exclude
komponen yang berkaitan dengan dampak components relating to the financial effects of
keuangan dari diskonto dan perubahan asumsi discounting and changes in financial
keuangan, yang disajikan secara terpisah assumptions. Such components are presented
sebagai pendapatan atau beban keuangan separately as reinsurance finance income or
reasuransi (reinsurance finance income or expenses.
expenses).
Pendapatan dan Beban Keuangan Asuransi Insurance Finance Income or Expenses
Pendapatan dan beban keuangan asuransi Insurance finance income or expenses reflect
mencerminkan dampak perubahan nilai the effects of changes in the carrying amount of
tercatat kontrak asuransi yang timbul dari insurance contracts arising from the impact of
pengaruh nilai waktu uang, risiko keuangan, the time value of money, financial risks, and
dan perubahan asumsi keuangan dalam changes in financial assumptions used in
pengukuran kontrak asuransi. Komponen ini measuring insurance contracts. These
tidak berkaitan dengan pemberian jasa components do not relate to the provision of
asuransi, melainkan merepresentasikan insurance services; rather, they represent the
dampak faktor keuangan atas liabilitas atau financial effects on the liabilities or assets
aset kontrak asuransi. arising from insurance contracts.
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Pendapatan dan beban keuangan asuransi Insurance finance income or expenses include,
meliputi antara lain: among others:
Dampak pelepasan diskonto (unwinding of The effect of the unwinding of discount on
discount) atas liabilitas kontrak asuransi insurance contract liabilities measured on a
yang diukur menggunakan pendekatan present value basis, reflecting the increase
nilai kini, yang mencerminkan in the carrying amount of the liability due to
bertambahnya nilai tercatat liabilitas akibat the passage of time;
berlalunya waktu;
Dampak perubahan tingkat diskonto yang The effect of changes in the discount rates
digunakan untuk mendiskontokan estimasi used to discount estimates of future cash
arus kas masa depan; flows;
Dampak perubahan asumsi keuangan The effect of changes in other financial
lainnya, termasuk perubahan kurva imbal assumptions, including changes in yield
hasil (yield curve), tingkat inflasi, dan curves, inflation rates, and other relevant
variabel ekonomi relevan lainnya; dan economic variables; and
Dampak perubahan risiko keuangan yang The effect of changes in financial risks that
tidak disesuaikan terhadap marjin jasa are not adjusted against the Contractual
kontraktual (Contractual Service Service Margin (CSM), in accordance with
Margin/CSM), sesuai dengan model the applicable measurement model.
pengukuran yang diterapkan.
Dalam hal Perusahaan menerapkan model Where the Company applies the General
pengukuran umum (General Measurement Measurement Model (GMM), insurance finance
Model/GMM), pendapatan dan beban income or expenses comprise the effects of
keuangan asuransi mencerminkan perubahan changes in the present value of fulfilment cash
nilai kini atas arus kas pemenuhan (fulfilment flows resulting from movements in financial
cash flows) yang disebabkan oleh perubahan assumptions, together with the effects of the
asumsi keuangan dan pelepasan diskonto. unwinding of discount over the reporting period.
Untuk kontrak yang diukur dengan pendekatan For contracts measured under the Variable Fee
partisipasi langsung (Variable Fee Approach (VFA), certain changes in financial
Approach/VFA), perubahan tertentu atas assumptions are recognised as adjustments to
asumsi keuangan dapat disesuaikan terhadap the Contractual Service Margin (CSM).
CSM.
Sesuai dengan kebijakan akuntansi yang dipilih In accordance with the accounting policy
secara konsisten untuk setiap portofolio applied consistently to each portfolio of
kontrak asuransi, Perusahaan menyajikan insurance contracts, the Company presents
pendapatan dan beban keuangan asuransi: insurance finance income or expenses either:
Seluruhnya dalam laba rugi; atau entirely in profit or loss; or
Dipisahkan antara laba rugi dan disaggregated between profit or loss and
penghasilan komprehensif lain (OCI), other comprehensive income (“OCI”),
dimana bagian yang mencerminkan whereby the portion reflecting changes in
perubahan tingkat diskonto sejak discount rates since initial recognition may
pengakuan awal dapat disajikan dalam be presented in OCI
OCI.
Pemilihan kebijakan tersebut bertujuan untuk The selection of this accounting policy is
memberikan informasi yang lebih relevan intended to provide more relevant information
mengenai kinerja jasa asuransi terpisah dari regarding the performance of insurance
volatilitas yang timbul akibat perubahan kondisi services, separately from the volatility arising
pasar keuangan. from changes in financial market conditions.
Pendapatan dan beban keuangan asuransi Insurance finance income or expenses are
disajikan secara terpisah dari pendapatan dan presented separately from insurance service
beban jasa asuransi dalam laporan laba rugi revenue and insurance service expenses in the
dan penghasilan komprehensif lain untuk statement of profit or loss and other
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
membedakan antara hasil jasa asuransi comprehensive income in order to distinguish
(insurance service result) dan dampak faktor between the insurance service result and the
keuangan (insurance finance result). effects of financial factors (insurance finance
result).
2.q. Dividen 2.q. Dividends
Pembagian dividen kepada pemegang saham Dividend distribution to the shareholders is
diakui sebagai liabilitas dalam laporan recognized as a liability in the Group’s
keuangan konsolidasian Grup dalam tahun consolidated financial statements in the year in
dimana pembagian dividen tersebut which the dividends are declared.
diumumkan.
2.r. Aset takberwujud 2.r. Intangible assets
Aset takberwujud terdiri dari beban Intangible assets consist of cost related to
perpanjangan Hak Guna Tanah dan Bangunan renewal of land and building use rights and
dan perangkat lunak sistem komputer. computer system softwares.
Beban yang terjadi sehubungan dengan Charges occurred in respect of land rights are
pengurusan legal hak atas tanah ditangguhkan deferred and amortized using straight line
dan diamortisasi dengan metode garis lurus. method. Management properly estimates the
Manajemen mengestimasi masa manfaat useful lives of these intangible assets to be
ekonomis aset takberwujud antara 1 (satu) within 1 (one) to 4 (four) years. Changes in the
sampai dengan 4 (empat) tahun. Perubahan expected level of usage and technological
tingkat pemakaian dan perkembangan development could impact the economic useful
teknologi dapat memengaruhi masa manfaat lives and the residual values of these assets,
ekonomis dan nilai sisa aset, dan karenanya and therefore future amortization charges could
biaya amortisasi masa depan mungkin direvisi. be revised.
2.s. Pengakuan pendapatan dan beban 2.s. Revenue and expense recognition
Pendapatan jasa diakui pada saat jasa Revenue from services is recognized when the
diberikan kepada langganan. service is delivered.
Pembayaran sewa dan jasa pemeliharaan Payment for rental and services charge
yang diterima di muka disajikan sebagai received upfront are presented in other
pendapatan diterima di muka pada utang lain- payables (liabilities) in the consolidated
lain (liabilitas) dalam laporan posisi keuangan statement of financial position as deferred
konsolidasian yang diakui sebagai pendapatan revenue and recognized as revenue
secara proporsional sesuai dengan periode proportionally according to the rental and
perjanjian sewa dan jasa pemeliharaan. service period in the rental agreement. Other
Pendapatan dan beban lainnya diakui pada income and expenses are recognized as
saat terjadinya, menggunakan dasar akrual. incurred an accrual basis.
2.t. Sewa 2.t. Leases
Suatu perjanjian, yang meliputi suatu transaksi An arrangement, comprising a transaction or a
atau serangkaian transaksi, merupakan series of transactions, is or contains a lease if
perjanjian sewa atau mengandung sewa jika the Group determines that the arrangement
Grup menentukan bahwa perjanjian tersebut conveys a right to use a specific asset or assets
memberikan hak untuk menggunakan suatu for an agreed period of time in return for a
aset atau sekelompok aset selama periode payment or a series of payments.
tertentu dengan imbalan suatu atau
serangkaian pembayaran.
Grup sebagai lessor The Group as lessor
Pertimbangan tersebut dibuat berdasarkan Such a determination is made based on an
hasil evaluasi terhadap substansi perjanjian evaluation of the substance of the arrangement
terlepas dari bentuk formal dari perjanjian sewa regardless of whether the arrangement takes
tersebut. the legal form of a lease.
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Sewa di mana Grup tidak mengalihkan secara Leases in which the Group does not transfer
substansial seluruh risiko dan manfaat yang substantially all the risks and rewards incidental
terkait dengan kepemilikan suatu aset to ownership of an asset are classified as
diklasifikasikan sebagai sewa operasi. operating leases. Rental income arising is
Pendapatan sewa yang timbul dicatat dengan accounted for on a straight-line basis over the
metode garis lurus selama masa sewa dan lease terms and is included in revenue in the
dimasukkan dalam pendapatan dalam laporan consolidated statement of profit or loss and
laba rugi dan penghasilan komprehensif lain other comprehensive income due to its
konsolidasian karena sifat operasinya. Biaya operating nature. Initial direct costs incurred in
perolehan langsung awal yang timbul dalam negotiating and arranging an operating lease
negosiasi dan pengaturan sewa operasi are added to the carrying amount of the leased
ditambahkan ke nilai tercatat aset sewaan dan asset and recognized over the lease term on
diakui selama masa sewa atas dasar yang the same basis as rental income. Contingent
sama dengan pendapatan sewa. Sewa rents are recognized as revenue in the period in
kontinjensi diakui sebagai pendapatan pada which they are earned.
periode perolehannya.
Grup sebagai lessee/ penyewa The Group as lessee
Aset pada sewa pembiayaan dicatat pada awal Assets held under finance leases are initially
masa sewa sebesar nilai wajar aset sewaan recognised as assets of the Group at their fair
Grup yang ditentukan pada awal kontrak atau, value at the inception of the lease or, if lower, at
jika lebih rendah, sebesar nilai kini dari the present value of the minimum lease
pembayaran sewa minimum. Liabilitas kepada payments. The corresponding liability to the
lessor disajikan di dalam laporan posisi lessor is included in the statement of financial
keuangan sebagai bagian dari utang position as part of consumer finance and leases
pembiayaan konsumen dan sewa pembiayaan. payable.
Pada tanggal permulaan kontrak, Grup menilai At the inception of a contract, the Group
apakah kontrak merupakan, atau mengandung, assesses whether the contract is, or contains, a
sewa. Suatu kontrak merupakan atau lease. A contract is or contains a lease if the
mengandung sewa jika kontrak tersebut contract conveys the right to control the use of
memberikan hak untuk mengendalikan an identified asset for a period of time in
penggunaan aset identifikasian selama suatu exchange for consideration.
jangka waktu untuk dipertukarkan dengan
imbalan.
Untuk menilai apakah kontrak memberikan hak To assess whether a contract conveys the right
untuk mengendalikan penggunaan aset to control the use of an identified asset, the
identifikasian, Grup mempertimbangkan Group considers whether:
apakah:
- Grup memiliki hak untuk mendapatkan - The Group has the right to obtain
secara subtansial seluruh manfaat substantially all the economic benefits
ekonomi dari penggunaan aset from use of the asset throughout the
identifikasian; dan period of use; and
- Grup memiliki hak untuk mengarahkan - The Group has the right to direct the use
penggunaan aset identifikasian. Grup of the asset. The Group has this right
memiliki hak ini ketika Grup memiliki hak when it has the decision-making rights
untuk pengambilan keputusan yang that are the most relevant to changing the
relevan tentang penentuan bagaimana determination of how and for what
dan untuk tujuan apa aset digunakan purpose the asset is used and:
telah ditentukan sebelumnya dan:
1. Grup memiliki hak untuk 1. The Group has the right to operate
mengoperasikan aset; atau the asset; or
2. Grup telah mendesain aset dengan 2. The Group has designed the asset in
cara menetapkan sebelumnya a way that predetermines how and for
bagaimana dan untuk tujuan apa what purpose it will be used.
aset akan digunakan selama periode
penggunaan.
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Pada tanggal insepsi atau pada penilaian At the inception or on reassessment of a
kembali atas kontrak yang mengandung contract that contains a lease component, the
sebuah komponen sewa, Grup Group allocates the consideration in the
mengalokasikan imbalan dalam kontrak ke contract to each lease component on the basis
masing-masing komponen sewa berdasarkan of the relative stand-alone prices and the
harga tersendiri relatif dari komponen sewa aggregate stand-alone price of the non-lease
dan harga tersendiri agregat dari komponen components.
non sewa.
Pada tanggal permulaan sewa, Grup mengakui The Group recognises a right-of-use asset and
aset hak guna dan liabilitas sewa. Aset hak a lease liability at the lease commencement
guna diukur pada biaya perolehan, dimana date. The right-of-use asset is initially measured
meliputi jumlah pengukuran awal liabilitas sewa at cost, which comprises the initial amount of
yang disesuaikan dengan pembayaran sewa the lease liability adjusted for any lease
yang dilakukan pada atau sebelum tanggal payment made at or before the commencement
permulaan, ditambah dengan biaya langsung date, plus any initial direct cost incurred and an
awal yang dikeluarkan dan estimasi biaya yang estimate of costs to dismantle and remove the
akan dikeluarkan untuk membongkar dan underlying asset or to restore the underlying
memindahkan aset pendasar untuk asset to the condition required by the terms and
merestorasi aset pendasar ke kondisi yang conditions of the lease, less any lease
disyaratkan dan ketentuan sewa, dikurangi incentives received.
dengan insentif sewa yang diterima.
Aset hak guna kemudian disusutkan The right-of-use asset is subsequently
menggunakan metode garis lurus dari tanggal depreciated using the straight-line method from
permulaan hingga tanggal yang lebih awal the commencement date to the earlier of the
antara akhir umur manfaat aset hak guna atau end of the useful life of the right-of-use asset or
akhir masa sewa. the end of the lease term.
Liabilitas sewa diukur pada nilai kini The lease liability is initially measured at the
pembayaran sewa yang belum dibayar pada present value of the lease payments that are
tanggal permulaan, didiskontokan dengan not paid at the commencement date,
menggunakan suku bunga implisit dalam sewa discounted using the interest rate implicit in the
atau jika suku bunga tersebut tidak dapat lease or, if that rate cannot be readily
ditentukan, maka menggunakan suku bunga determined, using the incremental borrowing
pinjaman inkremental. Pada umumnya, Grup rate. Generally, the Group uses its incremental
menggunakan suku bunga pinjaman borrowing rate as the discount rate.
inkremental sebagai tingkat bunga diskonto.
Pembayaran sewa yang termasuk dalam Lease payments included in the measurement
pengukuran liabilitas sewa meliputi of the lease liability comprise fixed payments,
pembayaran tetap, termasuk pembayaran including in-substance fixed payments less any
tetap secara substansi dikurangi dengan lease incentive receivable.
piutang insentif sewa.
Setiap pembayaran sewa dialokasikan Each lease payment is allocated between
sebagai beban keuangan dan pengurangan finance charges and reduction of the lease
liabilitas sehingga menghasilkan tingkat suku liability so as to achieve a constant rate on the
bunga yang konstan atas saldo liabilitas yang finance balance outstanding.
tersisa.
2.u. Pinjaman diterima 2.u. Borrowings
Pinjaman yang diterima pada awalnya diakui Borrowings are recognized initially at fair value,
sebesar nilai wajar setelah dikurangi biaya- net of directly attributable transaction costs (if
biaya transaksi (jika ada) yang dapat any). Borrowings are subsequently stated at
diatribusikan secara langsung. Pinjaman yang amortized cost, any difference between the
diterima selanjutnya dicatat menggunakan proceeds (net of transaction costs) and the
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
biaya perolehan diamortisasi, selisih antara redemption value is recognized in the
jumlah yang diterima (neto setelah dikurangi consolidated profit or loss over the period of the
biaya-biaya transaksi) dan nilai penyelesaian borrowings using the effective interest method.
pinjaman yang diterima tersebut diakui dalam Borrowings are classified as financial liabilities
laba rugi konsolidasian sepanjang masa at amortized cost. Refer to Note 2f for the
pinjaman dengan menggunakan metode accounting policy for the accounting policy of
bunga efektif. Pinjaman yang diterima financial assets.
diklasifikasikan sebagai liabilitas keuangan
yang diukur dengan biaya perolehan
diamortisasi. Lihat Catatan 2f untuk perlakuan
akuntansi aset keuangan.
2.v. Imbalan kerja 2.v. Employee benefits
i. Imbalan kerja jangka pendek i. Short-term employee benefits
Imbalan kerja jangka pendek diakui pada Short-term employee benefits are
saat terutang kepada karyawan. recognized when they accrue to the
employees.
ii. Imbalan pensiun dan pasca kerja lainnya ii. Pension and other post employment
benefits
Imbalan pensiun dan imbalan jangka Pension and other post employment
panjang lainnya dihitung berdasarkan benefits are calculated in accordance with
peraturan Perseroan dan tiap-tiap entitas the Company and each of subsidiaries’
anak. Kecuali TIC, imbalan pensiun dan regulations. Except for TIC, the pension
imbalan jangka panjang lainnya juga and other post employment benefits also
mengacu kepada Undang-Undang No. 6 referred to No.6 of 2023 concerning Job
tahun 2023 tentang Cipta Kerja. Grup juga Creation. The Group also provides
mencatat penyisihan manfaat tambahan additional provisions on top of the benefit
selain program dana pensiun tersebut di provided under the above-mentioned
atas untuk memenuhi dan menutup defined contribution pension program in
imbalan minimum yang harus dibayarkan order to meet and cover the minimum
kepada karyawan-karyawan kontrak benefits required to be paid to the contract
sesuai dengan Undang-Undang No. 6 employees with law No.6 of 2023
tahun 2023 tentang Cipta Kerja. concerning Job Creation.
Grup memiliki program pensiun dan pasca The Group has pension and other post
kerja dalam bentuk imbalan pasti dan employment benefits in the form of defined
iuran pasti. benefits and defined contribution plans.
Program imbalan pasti merupakan Defined benefit plan is a pension plan that
program pensiun yang menetapkan defines the amount of pension that will be
jumlah imbalan pensiun yang akan received by the employee on becoming
diterima oleh karyawan pada saat entitled to a pension, which usually
pensiun, yang biasanya tergantung pada depends on one or more factors such as
satu faktor atau lebih seperti umur, masa age, years of service and compensation.
kerja dan jumlah kompensasi.
Program iuran pasti merupakan program A defined contribution plan is a pension
pensiun dimana Grup membayar sejumlah plan under which the Group pays fixed
iuran tertentu kepada entitas yang contributions into a separate entity and the
terpisah dan Grup tidak memiliki liabilitas Group has no legal or constructive
hukum atau konstruktif untuk membayar obligation to pay further contributions.
kontribusi lebih lanjut.
Kecuali TIC, Grup diwajibkan Except for TIC, the Group is required to
menyediakan jumlah minimum imbalan provide a minimum amount of pension
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
pensiun berdasarkan UUCK. Secara benefits in accordance with UUCK. Since
substansi program pensiun dalam UUCK the Law sets the formula for determining
merupakan program imbalan pasti karena the minimum amount of benefits, in
undang-undang telah menetapkan formula substance pension plans under UUCK
dalam menentukan jumlah minimum represent defined benefit plans. If the
imbalan. Jika porsi program imbalan employee funded portion of the pension
pensiun yang didanai oleh karyawan lebih plan benefit is less than the benefit as
rendah dari imbalan yang diwajibkan required by the law, the Group will provide
menurut undang-undang, Grup akan provision for such shortage.
membentuk penyisihan untuk menutupi
kekurangan tersebut.
Sehubungan dengan program pensiun The liability recognized in the consolidated
imbalan pasti, liabilitas diakui pada statement of financial position in respect of
laporan posisi keuangan konsolidasian defined benefit pension plans is the
sebesar nilai kini liabilitas imbalan pasti present value of the defined benefit
pada akhir periode pelaporan, dikurangi obligation at the end of the reporting
dengan nilai wajar aset program. period, less the fair value of plan assets.
Liabilitas imbalan pasti dihitung setiap The defined benefit obligation is calculated
tahun oleh aktuaris yang independen annually by independent actuaries using
dengan menggunakan metode projected the projected unit credit method. The
unit credit. Nilai kini liabilitas ditentukan present value of the defined benefit
dengan mendiskontokan arus kas keluar obligation is determined by discounting the
yang diestimasi dengan menggunakan estimated future cash outflows using
tingkat bunga Obligasi Pemerintah yang interest rates of Government Bonds that
didenominasikan dalam mata uang are denominated in the currency in which
dimana imbalan akan dibayarkan dan the benefits will be paid, and that have
memiliki jangka waktu jatuh tempo terms to maturity approximating to the
mendekati jangka waktu liabilitas pensiun. terms of the related pension obligation.
Aset program adalah aset yang dimiliki Plan assets are assets that are held by a
oleh dana imbalan kerja jangka panjang. long-term employee benefit fund. Plan
Aset program tersebut dimiliki oleh entitas assets are held by a separate legal entity
hukum terpisah dan didirikan semata- and exist solely to pay or fund employee
mata untuk membayar atau mendanai benefits and are not available to the
imbalan kerja dan tidak boleh dipakai creditors of the Group, nor can they be
untuk menyelesaikan liabilitas kepada paid to the Group. Fair value is
kreditur Grup dan tidak dapat dibayarkan determined based on market price
kepada Grup. Nilai wajar ditentukan information.
berdasarkan informasi harga pasar.
Keuntungan dan kerugian aktuarial yang Actuarial gains and losses arising from
timbul dari penyesuaian pengalaman dan experience adjustments and changes in
perubahan asumsi aktuarial dibebankan actuarial assumptions are charged or
atau dikreditkan pada penghasilan credited to other comprehensive income
komprehensif lain dan disajikan pada and is presented in the equity section.
bagian ekuitas.
Biaya jasa lalu diakui segera dalam laba Past-service costs are recognized
rugi konsolidasian. immediately in the consolidated profit or
loss.
Biaya imbalan pasca kerja yang diakui The post-employment benefits expense
selama tahun berjalan terdiri dari biaya recognized during the current year
jasa dalam laba rugi, bunga neto atas consists of service cost in profit or loss,
liabilitas imbalan pasti neto dalam laba net interest on the net defined benefit
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
rugi, dan pengukuran kembali liabilitas liability in profit or loss and
imbalan pasti neto dalam penghasilan remeasurement of the net defined benefit
komprehensif lain. liabilities in other comprehensive income.
Bunga neto atas liabilitas imbalan pasti Net interest on the net defined benefit
neto merupakan komponen pendapatan liabilities is the interest income component
bunga dari aset program, biaya bunga of plan assets, interest expense of defined
atas liabilitas imbalan pasti dan bunga benefit obligation and interest on the effect
atas dampak batas atas dari aset. of asset ceiling.
Pengukuran kembali liabilitas imbalan Remeasurements of the net defined
pasti neto terdiri atas: benefit liability consists of:
- keuntungan dan kerugian aktuarial; - actuarial gains and losses;
- imbal hasil atas aset program, tidak - return on plan assets, excluding
termasuk jumlah yang dimasukkan amount included in net interest on the
dalam bunga neto atas liabilitas net defined benefit liability; and
imbalan pasti neto; dan
- setiap perubahan dampak batas atas - any changes in effect of the asset
aset, tidak termasuk jumlah yang ceiling, excluding amount including in
dimasukkan dalam bunga neto atas net interest on the net defined benefit
liabilitas imbalan pasti neto. liability.
iii. Liabilitas jangka panjang lainnya iii. Other long-terms obligations
Beberapa entitas di dalam Grup Some entities within the Group provide
memberikan imbalan jangka panjang other long-term employee benefits
lainnya dalam bentuk cuti berimbalan including long-service leave and jubilee
jangka panjang dan penghargaan jubilee. awards.
Liabilitas jangka panjang lainnya dihitung Other long-term obligation is calculated
oleh aktuaris independen dengan annualy by independent actuary using the
menggunakan metode projected unit projected unit credit method and
credit dan didiskontokan ke nilai kini. discounted to present value.
2.w Perpajakan 2.w. Taxation
.
Beban pajak terdiri dari pajak kini dan pajak The tax expense comprises current and
tangguhan. Pajak diakui dalam laba rugi deferred tax. Tax is recognized in the
konsolidasian, kecuali jika pajak tersebut consolidated profit or loss, except to the extent
terkait dengan transaksi atau kejadian yang that it relates to items recognized directly in
langsung diakui ke ekuitas. Dalam hal ini, equity. In this case, the tax is also recognized
pajak tersebut masing-masing diakui dalam in other comprehensive income or directly in
penghasilan komprehensif lain atau ekuitas. equity.
Pajak penghasilan tangguhan diakui untuk Deferred income tax is recognized on
semua perbedaan temporer antara dasar temporary differences arising between the tax
pengenaan pajak aset dan liabilitas dengan bases of assets and liabilities and their carrying
nilai tercatatnya pada laporan keuangan. amounts in the financial statements. Deferred
Pajak penghasilan tangguhan ditentukan income tax is determined using tax rates that
dengan menggunakan tarif pajak yang telah have been enacted or substantially enacted as
berlaku atau secara substantif telah berlaku of reporting period and is expected to apply
pada akhir periode pelaporan dan diharapkan when the related deferred income tax asset is
diterapkan ketika aset pajak penghasilan realized, or the deferred income tax liability is
tangguhan direalisasi atau utang pajak settled.
penghasilan tangguhan diselesaikan.
Aset pajak penghasilan tangguhan diakui Deferred income tax assets are recognized
hanya jika besar kemungkinan jumlah only to the extent that it is probable that future
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
penghasilan kena pajak di masa depan akan taxable profit will be available against which the
memadai untuk dikompensasi dengan temporary differences can be utilized.
perbedaan temporer yang masih dapat
dimanfaatkan.
Aset dan liabilitas pajak penghasilan Deferred income tax assets and liabilities are
tangguhan dapat saling hapus apabila offset when there is a legally enforceable right
terdapat hak yang berkekuatan hukum untuk to offset current tax assets against current tax
melakukan saling hapus antara aset pajak kini liabilities and when the deferred income taxes
dengan liabilitas pajak kini dan apabila aset assets and liabilities relate to income taxes
dan liabilitas pajak penghasilan tangguhan levied by the same taxation authority on either
dikenakan oleh otoritas perpajakan yang the same taxable entity or different taxable
sama, baik atas entitas kena pajak yang sama entities where there is an intention to settle the
ataupun berbeda dan adanya niat untuk balances on a net basis.
melakukan penyelesaian saldo-saldo tersebut
secara neto.
Koreksi atas utang pajak diakui pada saat Correction to taxation obligations is recorded
Surat Ketetapan Pajak diterima, atau apabila when a tax assessment is received or, if
diajukan keberatan dan/atau banding, maka appealed against, when the result of the appeal
koreksi diakui pada saat keputusan atas is determined.
keberatan dan/atau banding tersebut diterima.
Manajemen juga dapat membentuk Management provides provision for future tax
pencadangan terhadap utang pajak di masa liability at the amount that will be payable to the
depan sebesar jumlah yang diestimasikan tax office on probable tax exposure, based on
akan dibayarkan ke kantor pajak jika assessment as of the date of consolidated
berdasarkan evaluasi pada tanggal laporan statement of financial position. Assumption and
posisi keuangan konsolidasian terdapat risiko estimation used in the provisioning calculation
pajak yang probable. Asumsi dan estimasi may involve elements of uncertainty.
yang digunakan dalam perhitungan
pembentukan cadangan tersebut memiliki
unsur ketidakpastian.
Peraturan perpajakan di Indonesia mengatur Tax regulation in Indonesia determined that
beberapa jenis penghasilan dikenakan pajak certain taxable income is subject to final tax.
yang bersifat final. Pajak final yang dikenakan Final tax applied to the gross value of
atas nilai bruto transaksi tetap dikenakan transactions is applied even when the parties
walaupun atas transaksi tersebut pelaku carrying the transaction are recognizing losses.
transaksi mengalami kerugian.
Pajak final tersebut tidak termasuk dalam Such final tax is not governed by PSAK 212.
lingkup yang diatur oleh PSAK 212. Oleh Therefore, the Group presented all of the final
karena itu, Grup memutuskan untuk tax arising from interest income as a separate
menyajikan beban pajak final sehubungan line item.
dengan pendapatan bunga sebagai pos
tersendiri.
2.x. Akuntansi transaksi syariah 2.x. Accounting for sharia transactions
Perseroan menggunakan PSAK 401: The Company applies PSAK 401:
“Penyajian Laporan Keuangan Syariah” dan “Presentation of Sharia Financial Statements”
PSAK 408: “Akuntansi Transaksi Asuransi and PSAK 408: “Accounting for Sharia
Syariah” untuk mencatat transaksi asuransi Insurance Transactions” to record its sharia
syariahnya termasuk dana peserta. Dana insurance transactions including participant
peserta merupakan dana Tabarru’ dan dana funds. Participant funds consist of Tabarru’
syirkah temporer. Pada tanggal funds and temporary syirkah funds. As of
31 Desember 2025 dan 2024, Grup tidak December 31, 2025 and 2024, the Group did
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
memiliki dana syirkah temporer. not have temporary syirkah funds.
Kontribusi peserta untuk produk asuransi Participant’s contribution for sharia insurance
syariah diakui sebagai pendapatan dana product is recognized as Tabarru’ fund income
Tabarru’ sesuai jangka waktu akad yang based on the underlying term of the contract. In
mendasarinya. Dalam laporan laba rugi dan the consolidated statement profit or loss and
penghasilan komprehensif lain konsolidasian, other comprehensive income, contribution part
bagian kontribusi untuk ujroh (fee) sebagai for ujroh (fee) as operator is shown as part of
pengelola disajikan oleh Perseroan sebagai “Other operating expenses”.
bagian dari akun “Beban usaha lainnya”.
Surplus yang dapat didistribusikan akan The distributable surplus will be determined
ditetapkan berdasarkan kecukupan kontribusi based on whether the contribution received
yang diterima dan hasil investasi yang terkait and its related investment return are sufficient
cukup untuk menutup beban atas pembayaran to cover for the expenses on claims paid and
klaim dan pembentukan cadangan. Setiap reserve set up. Any excess, after deducting the
kelebihan, setelah dikurangkan dengan porsi portion to repay the loan or qardh from the
untuk membayar pinjaman kepada Perseroan Company, if any, will be distributed to the
atau qardh, jika ada, akan dibagikan kepada policyholders, to the Company, and to the
peserta, Perseroan, dan dana Tabarru’ sesuai Tabarru’ fund in accordance with insurance
dengan akad kontrak asuransi. contract.
Ketika dana Tabarru’ tidak mencukupi untuk When the Tabarru’ fund is insufficient to cover
menutup klaim yang telah terjadi, Perseroan all claims incurred, the Company will settle
akan memberikan qardh (pinjaman tidak under qardh (non-bearing interest loans). The
berbunga) untuk menyelesaikannya. Pada qardh is to be repaid first when Tabarru’ fund
saat dana Tabarru’ memiliki surplus have an underwriting surplus before the
underwriting, maka qardh akan dibayarkan Company declares the distributable surplus.
terlebih dahulu sebelum Perseroan
menyatakan pembagian surplus yang dapat
didistribusikan.
Dalam laporan posisi keuangan konsolidasian, In the consolidated statement of financial
Perseroan menyajikan dana Tabarru’ sebagai position, the Company presents Tabarru’ fund
bagian dari akun “Utang lain-lain”. as part of “Other payables”.
Penyisihan teknis diakui pada saat akhir Technical reserve is recognized as expense at
periode pelaporan sebagai beban dalam the end of the reporting period in the statement
laporan surplus dan defisit underwriting dana of underwriting surplus and deficit of Tabarru’
Tabarru’. fund.
Investasi pada sukuk Investments in sukuk
Pengakuan dan pengukuran Recognition and measurement
Sebelum pengakuan awal, Grup menentukan Prior to initial recognition, the Group
klasifikasi investasi pada sukuk berdasarkan determines the classification of investments in
tujuan investasi Grup. sukuk based on the investment objectives of
the Group.
Grup menentukan klasifikasi investasi pada The Group determines the classification of
sukuk berdasarkan: investments in sukuk by:
- Biaya perolehan - Acquisition cost
Investasi tersebut dimiliki dalam suatu The investments are held within a business
model usaha yang bertujuan utama untuk model whose primary purpose is to obtain
memperoleh arus kas kontraktual dan contractual cash flows and there is a
terdapat persyaratan kontraktual dalam contractual requirement to determine a
menentukan tanggal tertentu atas specific date for the payment of principal and
pembayaran pokok dan atau hasilnya. or result.
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Biaya perolehan sukuk termasuk biaya Sukuk acquisition cost including transaction
transaksi dan selisih antara biaya cost and the difference betwen the
perolehan dan nilai nominal diamortisasi acquisition cost and nominal value is
secara garis lurus selama jangka waktu amortized straight-line basis over the term
sukuk dan diakui dalam laba. sukuk and recognized in earnings.
- Diukur pada nilai wajar melalui penghasilan - Measured at fair value through other
komprehensif lain comprehensive income
Investasi tersebut dimiliki dalam suatu The investment is held within a business
model usaha yang bertujuan terutama model whose primary purpose is to obtain
untuk memperoleh arus kas kontraktual dan contractual require cash flow and selling
melakukan penjualan sukuk, terdapat sukuk, there is a contractual requirement to
persyaratan kontraktual dalam menentukan determine a certain date for payment of
tanggal tertentu atas pembayaran pokok principal and or the result.
dan atau hasilnya.
Biaya perolehan sukuk termasuk biaya The cost securities include transaction cost
transaksi dan selisih antara biaya and the difference between the acquisition
perolehan dan nilai nominal diamortisasi cost and nominal value is amortized straight-
secara garis lurus selama jangka waktu line basis over the term sukuk and
sukuk dan diakui dalam laba. recognized in earnings.
Keuntungan atau kerugian dari perubahan Gains or losses from changes in fair value
nilai wajar diakui dalam penghasilan recognized in other comprehensive income
komprehensif lain setelah after taking into account the differences
memperhitungkan saldo selisih biaya between the cost and the balance of the
perolehan dan nilai nominal yang belum nominal value and the unamortized balance
diamortisasi dan saldo akumulasi of accumulated profit or loss of fair value has
keuntungan atau kerugian nilai wajar yang been recognized in previous other
telah diakui dalam penghasilan comprehensive income. When the sukuk
komprehensif lain sebelumnya. Ketika investments are derecognized, the
investasi sukuk dihentikan pengakuannya, cumulative gain or loss previously
akumulasi keuntungan atau kerugian yang recognized in other comprehensive income
sebelumnya diakui dalam penghasilan is reclassified to profit or loss.
komprehensif lain direklasifikasi ke laba
rugi.
- Diukur pada nilai wajar melalui laba rugi - Measured at fair value through profit or loss
Biaya perolehan sukuk tidak termasuk Sukuk acquisition cost excluding transaction
biaya transaksi, dan selisih antara nilai cost, and the difference between the fair
wajar dan jumlah tercatat diakui dalam laba value and the carrying amount is recognized
rugi. in profit or loss.
Grup mengklasifikasikan investasi sukuk The Group classified investments in sukuk as
sebagai surat berharga yang diukur pada at cost securities at the date of the
biaya perolehan pada tanggal implementasi. implementation.
Penyajian Presentation
Pendapatan investasi dan beban amortisasi Investment income and amortization expenses
disajikan secara neto dalam laba rugi are presented in net amount in the
konsolidasian. consolidated profit or loss.
Reklasifikasi Reclassification
Grup tidak dapat mengubah klasifikasi The Group cannot change investment
investasi, kecuali terdapat perubahan tujuan classification unless there is a change in the
model usaha. business model’s purpose.
Model usaha yang bertujuan untuk Business model that is intended to collect
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
memperoleh arus kas kontraktual didasarkan contractual cash flow is based on the
pada tujuan investasi yang ditentukan oleh investment purpose set by the Group. The
Grup. Arus kas kontraktual yang dimaksud underlying contractual cash flow is the cash
adalah arus kas bagi hasil dan pokok dari flow from revenue sharing and principal of
Sukuk Mudharabah atau arus kas imbalan Sukuk Mudharabah or benefit cash flow
(consideration/ujrah) dari Sukuk Ijarah. (consideration/ujrah) from Sukuk Ijara. After
Setelah pengakuan awal, jika arus kas aktual initial recognition, if the actual cash flow differs
berbeda dengan tujuan investasi yang telah from the investment purpose initially set by the
ditetapkan, maka Grup menelaah kembali Group, then the Group reconsiders the
konsistensi tujuan investasinya. consequences of the revised investment
purpose.
2.y. Persediaan 2.y. Inventories
Persediaan mencakup kendaraan bermotor Inventories include held-for-sale motor
yang tersedia untuk dijual, perlengkapan vehicles, office supplies and spare parts. Held-
kantor, dan suku cadang. Kendaraan bermotor for-sale motor vehicles are used for rental
yang tersedia untuk dijual merupakan vehicles which can be sold immediately, and
kendaraan bekas sewa yang dapat dijual the sales should be highly probable. Motor
dengan segera, dan penjualannya harus vehicles which fulfill the criteria of held-for-
sangat mungkin terjadi. Kendaraan bermotor sale, are measured at lower carrying amount
yang memenuhi kriteria dimiliki untuk dijual and net realizable value. At the point of
diukur pada nilai yang lebih rendah antara nilai recognition, the vehicle is no longer
tercatat dan nilai realisasi neto. Pada saat depreciated.
pengakuan, kendaraan tidak disusutkan lagi.
Persediaan disajikan sebagai bagian dari Inventory is presented as part of “Other
“Aset lain-lain” dalam laporan posisi keuangan assets” in the consolidated statement of
konsolidasian. financial position.
2.z. Biaya emisi penerbitan saham 2.z. Issuance cost on shares issued
Biaya-biaya emisi yang terjadi sehubungan Issuance costs related to offering shares to
dengan penawaran saham kepada the public are deducted directly from the
masyarakat dikurangkan langsung dari hasil proceeds and presented as a deduction on
emisi dan disajikan sebagai pengurang pada Additional Paid in Capital account, as part of
akun Tambahan Modal Disetor, sebagai Equity in the consolidated statement of
bagian dari Ekuitas pada laporan posisi financial position.
keuangan konsolidasian.
2.aa. Opsi saham 2.aa. Share options
Perseroan memberikan opsi saham kepada The Company granted share options to the
Direksi dan Komisaris selain komisaris Boards of Directors and Commissioners other
independen dan karyawan kunci dalam than independent commissioners and key
Program Management and Employee Stock employees via the Management and
Option Plan (MESOP). Employee Stock Option Plan (MESOP).
Jumlah biaya kompensasi saham dihitung The compensation cost of the option is
pada tanggal diberikannya opsi saham calculated at the grant date of the option using
dengan menggunakan nilai wajar dari opsi the fair value and is recorded under the
saham tersebut dan diakui pada akun “Gaji, account “Salaries, Wages and Employee
Upah dan Kesejahteraan Karyawan” selama Benefits” during the vesting period based on
periode opsi saham berdasarkan program the graded vesting scheme. The accumulation
hak bertingkat (graded vesting scheme). of the compensation cost of the option is
Akumulasi biaya kompensasi saham diakui recognized in “Share Options” account and is
pada akun “Opsi Saham” dan disajikan presented as part of Additional Paid in Capital
sebagai bagian dari akun Tambahan Modal in the Equity section.
Disetor pada bagian Ekuitas.
Nilai wajar dari opsi saham ditentukan The fair value of the share option is computed
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
berdasarkan hasil penilaian aktuaris based on the calculation of an independent
independen dengan menggunakan metode actuary using the Black-Scholes method.
Black-Scholes.
2.ab. Transaksi dengan pihak-pihak berelasi 2.ab. Transactions with related parties
Grup memiliki transaksi dengan pihak The Group has transactions with related
berelasi, sebagaimana didefinisikan pada parties, as defined on PSAK 224 “Related
PSAK 224 “Pengungkapan Pihak-Pihak Party Disclosures”.
Berelasi”.
Pihak berelasi adalah orang atau entitas yang A related party is a person or an entity that is
terkait dengan entitas yang menyiapkan related to the reporting entity (referred to in
laporan keuangannya (dalam pernyataan ini this statement as “reporting entity”):
dirujuk sebagai “entitas pelapor”):
a. Orang atau anggota keluarga dekatnya a. A person or a close member of that
mempunyai relasi dengan entitas pelapor person’s family is related to a reporting
jika orang tersebut: entity if that person:
i. memiliki pengendalian atau i. has control or joint control over the
pengendalian bersama atas entitas reporting entity;
pelapor;
ii. memiliki pengaruh signifikan atas ii. has significant influence over the
entitas pelapor; atau reporting entity; or
iii. merupakan personil manajemen iii. is a member of the key management
kunci entitas pelapor atau entitas personnel of the reporting entity or of
induk dari entitas pelapor. a parent of the reporting entity.
b. Suatu entitas berelasi dengan entitas b. An entity is related to the reporting entity
pelapor jika memenuhi salah satu hal if it meets one of the following:
berikut:
i. Entitas dan entitas pelapor adalah i. The entity and the reporting entity
anggota dari kelompok usaha yang are members of the same group
sama (artinya entitas induk, entitas (meaning parent entity, subsidiary
anak, dan sesama entitas anak entity, and fellow subsidiaries are
saling berelasi dengan entitas related to each other);
lainnya);
ii. Satu entitas adalah entitas asosiasi ii. One entity is an associate or joint
atau ventura bersama dari entitas venture of the other entity (or an
lain (atau entitas asosiasi atau associate or joint venture of a
ventura bersama yang merupakan member of a group of which the
anggota suatu kelompok usaha, di other entity is a member);
mana entitas lain tersebut adalah
anggotanya);
iii. Kedua entitas tersebut adalah iii. Both entities are joint ventures of the
ventura bersama dari pihak ketiga same third party;
yang sama;
iv. Satu entitas adalah ventura bersama iv. One entity is a joint venture of a third
dari entitas ketiga dan entitas yang entity, and the other entity is an
lain adalah entitas asosiasi dari associate of the third entity;
entitas ketiga;
v. Entitas tersebut adalah suatu v. The entity is a post-employment
program imbalan pasca kerja untuk defined benefit plan for the benefit of
imbalan kerja dari salah satu entitas employees of either the reporting
pelapor atau entitas yang terkait entity, for entity or an entity related
dengan entitas pelapor. Jika entitas to the reporting entity;
pelapor adalah entitas yang
menyelenggarakan program
tersebut, maka entitas sponsor juga
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
berelasi dengan entitas pelapor;
vi. Entitas yang dikendalikan atau vi. The entity is controlled or jointly
dikendalikan bersama oleh orang controlled by a person identified in
yang diidentifikasi dalam huruf (a); (a);
vii. Orang yang diidentifikasi dalam huruf vii. A person identified in (a) (i) has
(a) (i) memiliki pengaruh signifikan significant influence over the entity
atas entitas atau merupakan personil or is a member of the key
manajemen kunci entitas (atau management personnel of the entity
entitas induk dari entitas); atau (or of a parent of the entity); or
viii. Entitas, atau anggota dari kelompok viii. The entity, or any member of a
di mana entitas merupakan bagian group of which it is a part, provides
dari kelompok tersebut, key management personnel services
menyediakan jasa personil to the reporting entity or to the
manajemen kunci kepada entitas parent of the reporting entity.
pelapor atau kepada entitas induk
dari entitas pelapor.
Transaksi pihak berelasi adalah suatu A related party transaction is a transfer of
pengalihan sumber daya, jasa atau kewajiban reasourcea, services or obligations between a
antara entitas pelapor dengan pihak-pihak reporting entity and a related party,
berelasi, terlepas apakah ada harga yang regardless of whether a price is charge.
dibebankan
Seluruh transaksi dan saldo yang material All significant transactions and balances with
dengan pihak-pihak berelasi diungkapkan related parties are disclosed in note 31 to the
dalam catatan 31 atas laporan keuangan. financial statements.
Transaksi dengan pihak berelasi dilakukan Transactions with related parties are based
berdasarkan persyaratan yang disetujui oleh on the terms accepted by both parties, which
kedua belah pihak, yang mungkin tidak sama may not be the same as other transactions
dengan transaksi lain yang dilakukan dengan conducted by parties who are not related.
pihak-pihak yang tidak berelasi.
Pemegang saham utama Grup adalah The Group's main shareholders are
PT Pertamina (Persero) yang berada di PT Pertamina (Persero) which is controlled by
bawah pengendalian Pemerintah Republik the Indonesian Government, hence all the
Indonesia, dengan demikian semua instansi government agencies, BUMN, BUMD and
pemerintah, BUMN, BUMD, dan entitas lain other entities where the Government has
dimana Pemerintah memiliki pengendalian control or significant influence, either directly
atau pengaruh signifikan, baik secara or indirectly, are related parties of the Group.
langsung maupun tidak langsung, merupakan
pihak berelasi dengan Grup.
2.ac. Informasi segmen 2.ac. Segments information
Grup menyajikan informasi segmen sesuai The Group presents segment information
PSAK 108, “Segmen Operasi” yang following PSAK 108, “Operating Segment”,
menyajikan informasi yang lebih rinci untuk which provides a more detailed guidance for
pelaporan segmen usaha dan segmen identifying reportable business segments and
geografis. geographical segments.
Grup mengelompokkan kegiatan usahanya ke The Group classifies its line of business into
dalam asuransi dan reasuransi, sewa, dan insurance and reinsurance, rental and related
bisnis terkait, dan lain-lain. business, and others.
Informasi keuangan atas tiap kegiatan usaha Financial information based on such lines of
dimanfaatkan oleh Manajemen untuk business is used by Management in
mengevaluasi kinerja setiap segmen dan evaluating the performance of each segment
menentukan alokasi sumber daya. and determining the allocation of resources.
Pendapatan, beban, hasil, aset, dan liabilitas Segment revenue, expenses, results, assets,
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
segmen termasuk item-item yang dapat and liabilities include items directly
diatribusikan langsung kepada suatu segmen attributable to a segment as well as those that
serta hal-hal yang dapat dialokasikan dengan can be allocated on a reasonable basis to that
dasar yang sesuai kepada segmen tersebut. segment. They are determined before the
Segmen ditentukan sebelum saldo dan balances and transactions within the Group
transaksi antar Grup, dieliminasi sebagai are eliminated.
bagian dari proses konsolidasi.
Dalam hal ini, informasi keuangan atas In this regard, the primary financial
pelaporan segmen disajikan berdasarkan information on segment reporting is presented
segmen usaha, karena risiko dan imbalan based on such business segments, since the
dipengaruhi secara dominan oleh jenis-jenis risks and rates of return are affected
jasa yang disediakan oleh Grup. Pelaporan predominantly by the types of services
segmen kedua ditentukan berdasarkan pada provided by the Group. The secondary
lokasi geografis. segment reporting is based on the
geographical location.
2.ad. Laba per saham 2.ad. Earnings per share
Laba per saham dihitung dengan membagi Basic earnings per share amounts are
laba tahun berjalan yang dapat diatribusikan computed by dividing the income for the year
kepada pemilik entitas induk dengan jumlah attributable to owners of the parent entity by
rata-rata tertimbang saham biasa yang the weighted average number of ordinary
beredar pada tahun yang bersangkutan. shares outstanding during the year.
Laba per saham dilusian dihitung setelah Diluted earnings per share is computed after
melakukan penyesuaian yang diperlukan making necessary adjustments to the
terhadap jumlah rata-rata tertimbang saham weighted-average number of ordinary shares
biasa yang beredar dengan asumsi bahwa outstanding assuming the full exercise of
semua opsi saham dilaksanakan pada saat employee stock option at time of issuance.
penerbitan.
2.ae. Provisi 2.ae. Provisions
Provisi diakui jika Grup memiliki kewajiban Provisions are recognized when the Group
kini (baik bersifat hukum maupun bersifat have a present obligation (legal or
konstruktif) sebagai akibat peristiwa masa constructive) where, as a result of a past
lalu, besar kemungkinannya penyelesaian event, it is probable that an outflow of
kewajiban tersebut mengakibatkan arus resources embodying economic benefits will
keluar sumber daya yang mengandung be required to settle the obligation and a
manfaat ekonomi dan estimasi yang andal reliable estimate of the amount of the
mengenai jumlah kewajiban tersebut dapat obligation can be made.
dibuat.
Provisi ditelaah pada setiap tanggal pelaporan Provisions are reviewed at each reporting
dan disesuaikan untuk mencerminkan date and adjusted to reflect the current best
estimasi terbaik yang paling kini. Jika tidak estimate. If it is no longer probable that an
lagi terdapat kemungkinan arus keluar outflow of resources embodying economic
sumber daya yang mengandung manfaat benefits will be required to settle the
ekonomi untuk menyelesaikan kewajiban obligation, the provision is reversed.
tersebut, provisi dibatalkan.
2.af. Kontinjensi 2.af. Contingencies
Liabilitas kontinjensi diungkapkan, kecuali jika Unless the possibilty of an outflow of
arus keluar sumber daya yang mengandung resources embodying economic benefits is
manfaat ekonomi kemungkinannya kecil remote, contingent liabilities are disclosed.
(remote). Aset kontinjensi tidak diakui dalam Contingent assets are not recognized in the
laporan keuangan konsolidasian, tetapi consolidated financial statements but
diungkapkan jika terdapat kemungkinan besar disclosed when an inflow of economic
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DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
(probable) arus masuk manfaat ekonomi. benefits is probable.
3. Sumber Estimasi Dan Ketidakpastian 3. Source Of Estimation And Uncertainty
Penyusunan laporan keuangan konsolidasian The preparation of the Group is consolidated
Grup mengharuskan manajemen untuk financial statements requires management to
membuat pertimbangan, estimasi dan asumsi make judgments, estimates and assumptions
yang memengaruhi jumlah yang dilaporkan that affect the reported amounts of revenues,
dari pendapatan, beban, aset dan liabilitas, expenses, assets and liabilities, and the
dan pengungkapan atas liabilitas kontinjensi, disclosure of contingent liabilities, at the end of
pada akhir tahun pelaporan. Ketidakpastian the reporting year. Uncertainty about these
mengenai asumsi dan estimasi tersebut dapat assumptions and estimates could result in
mengakibatkan penyesuaian material outcomes that require a material adjustment to
terhadap nilai tercatat aset dan liabilitas the carrying amount of the asset and liability
dalam tahun pelaporan berikutnya. affected in future years.
3.a. Pertimbangan 3.a. Judgments
Pertimbangan berikut ini dibuat oleh The following judgments are made by
Manajemen dalam rangka penerapan Management in the process of applying the
kebijakan akuntansi Grup yang memiliki Group accounting policies that have the most
pengaruh paling signifikan atas jumlah yang significant effects on the amounts recognized
diakui dalam laporan keuangan konsolidasian: in the consolidated financial statements:
Pajak penghasilan Income tax
Pertimbangan signifikan dilakukan dalam Significant judgment is involved in determining
menentukan provisi atas pajak penghasilan the provision for corporate income tax. There
badan. Terdapat transaksi dan perhitungan are certain transactions and computation for
tertentu yang penentuan pajak akhirnya which the ultimate tax determination is
adalah tidak pasti sepanjang kegiatan usaha uncertain during the ordinary course of
normal. Grup mengakui liabilitas atas pajak business. The Group recognizes liabilities for
penghasilan badan berdasarkan estimasi expected corporate income tax issues based
apakah akan terdapat tambahan pajak on estimates of whether additional corporate
penghasilan badan. income tax will be due.
Pertimbangan signifikan juga dilakukan dalam Significant judgment is also involved to
menentukan jumlah aset pajak tangguhan determine the amount of deferred tax assets
yang dapat diakui, berdasarkan waktu dan that can be recognized, based upon the likely
tingkat keuntungan masa depan dan strategi timing and the level of future taxable profits
perencanaan pajak. together with future tax planning strategies.
Penentuan mata uang fungsional Determination of functional currency
Mata uang fungsional dari Grup adalah mata The functional currency of the Group is the
uang dari lingkungan ekonomi primer dimana currency of the primary economic environment
entitas beroperasi. Mata uang tersebut adalah in which each entity operates. It is the
mata uang yang memengaruhi pendapatan currency that mainly influences the revenue
dan beban dari jasa yang diberikan. and cost of rendering services.
3.b. Estimasi dan Asumsi 3.b. Estimates and Assumptions
Asumsi utama masa depan dan sumber The key assumptions concerning the future
utama estimasi ketidakpastian lain pada akhir and other key sources of estimation
tahun pelaporan yang memiliki risiko uncertainty at end of reporting year that has a
signifikan bagi penyesuaian yang material significant risk of causing a material
terhadap nilai tercatat aset dan liabilitas untuk adjustment to the carrying amounts of assets
tahun berikutnya diungkapkan di bawah ini. and liabilities within the next financial year are
disclosed below.
Grup mendasarkan asumsi dan estimasi pada The Group based its assumptions and
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DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
parameter yang tersedia pada saat laporan estimates on parameters available when the
keuangan konsolidasian disusun. Asumsi dan consolidated financial statements were
situasi mengenai perkembangan masa depan prepared. Existing circumstances and
mungkin berubah akibat perubahan pasar assumptions about future developments may
atau situasi di luar kendali Grup. Perubahan change due to market changes or
tersebut dicerminkan dalam asumsi terkait circumstances arising beyond the control of
pada saat terjadinya. the Group. Such changes are reflected in the
assumptions when they occur.
Estimasi Arus Kas Masa Depan Estimates of Expected Future Cash Flows
Dalam mengestimasi arus kas masa depan, In estimating future cash flows, the Group
Grup memasukkan, secara tidak bias, seluruh uses probability-weighted estimates that are
informasi yang wajar dan dapat didukung unbiased and incorporate all reasonable and
yang tersedia tanpa biaya atau upaya yang supportable information available at the
berlebihan pada tanggal pelaporan. Informasi reporting date without undue cost or effort.
tersebut mencakup data historis internal dan Such information includes relevant internal
eksternal mengenai klaim dan pengalaman and external historical data on claims and
lainnya, yang diperbarui untuk mencerminkan other experience, which are updated to reflect
ekspektasi terkini atas peristiwa di masa current expectations of future events and
depan. conditions.
Estimasi arus kas masa depan mencerminkan Estimates of future cash flows are developed
pandangan Grup atas kondisi terkini pada from the Group’s perspective and reflect
tanggal pelaporan, sepanjang estimasi atas current conditions at the reporting date. To the
setiap variabel pasar yang relevan konsisten extent that the estimates include relevant
dengan harga pasar yang dapat diobservasi. market variables, those variables are
consistent with observable market prices at
that date.
Dalam mengestimasi arus kas masa depan, In estimating future cash flows, the Group
Grup mempertimbangkan ekspektasi terkini incorporates its current expectations of future
atas peristiwa di masa depan yang dapat events that may affect those cash flows, based
mempengaruhi arus kas tersebut. Namun, on conditions existing at the reporting date.
ekspektasi atas perubahan peraturan However, expectations of future changes in
perundang-undangan di masa depan yang laws or regulations that would amend or
dapat mengubah atau menghapus kewajiban extinguish existing obligations, or give rise to
kini atau menciptakan kewajiban baru new obligations under existing contracts, are
berdasarkan kontrak yang ada tidak excluded from the estimates until such
dipertimbangkan sampai dengan perubahan changes are substantively enacted.
peraturan tersebut secara substantif telah
ditetapkan.
Arus kas yang berada dalam batas kontrak Cash flows within the contract boundary
adalah arus kas yang berhubungan secara comprise cash flows that arise from the
langsung dengan pemenuhan kontrak, substantive rights and obligations of the Group
termasuk arus kas yang jumlah atau waktu and are directly attributable to the fulfilment of
terjadinya berada dalam diskresi Grup. Arus the insurance contract, including cash flows for
kas tersebut mencakup pembayaran kepada which the Group has discretion over the
(atau atas nama) pemegang polis, arus kas amount or timing. These cash flows include
akuisisi asuransi, serta biaya lainnya yang payments to, or on behalf of, policyholders,
timbul dalam rangka pemenuhan kontrak. insurance acquisition cash flows, and other
costs that are incurred in fulfilling the
insurance contract.
Arus kas akuisisi asuransi dan biaya lainnya Insurance acquisition cash flows and other
yang timbul dalam rangka pemenuhan costs incurred in fulfilling the contract include
kontrak mencakup biaya langsung serta directly attributable costs, as well as a
alokasi biaya overhead tetap dan variabel. systematic and rational allocation of fixed and
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
variable overhead costs.
Arus kas dialokasikan ke aktivitas akuisisi, Cash flows are allocated to acquisition
aktivitas pemenuhan lainnya, dan aktivitas activities, other fulfilment activities, and other
lainnya pada tingkat entitas lokal dengan activities at the local entity level using activity-
menggunakan teknik penentuan biaya based costing techniques. Cash flows that are
berbasis aktivitas (activity-based costing). attributable to acquisition activities and other
Arus kas yang dapat diatribusikan pada fulfilment activities are allocated to groups of
aktivitas akuisisi dan aktivitas pemenuhan contracts using methods that are systematic
lainnya dialokasikan ke kelompok kontrak and rational, and are applied consistently to all
dengan menggunakan metode yang costs with similar characteristics. In general,
sistematis dan rasional serta diterapkan the Group allocates insurance acquisition cash
secara konsisten untuk seluruh biaya yang flows to groups of contracts based on
memiliki karakteristik serupa. Secara umum, premiums and the number of new business
Grup mengalokasikan arus kas akuisisi contracts for each group, claims handling
asuransi ke kelompok kontrak berdasarkan costs based on the number of claims incurred
premi dan jumlah kontrak bisnis baru untuk for each group, and maintenance and
setiap kelompok, biaya penanganan klaim administrative costs based on premiums and
berdasarkan jumlah klaim yang terjadi untuk the number of in-force contracts for each
setiap kelompok, serta biaya pemeliharaan group.
dan administrasi berdasarkan premi dan
jumlah kontrak yang masih berlaku pada
setiap kelompok.
Tingkat Diskonto Discount rates
Grup menetapkan tingkat diskonto untuk The Group establishes a discount rate to
mengukur estimasi arus kas kontrak asuransi measure the estimated cash flows of
sesuai dengan prinsip PSAK 117, yaitu tingkat insurance contracts in accordance with PSAK
diskonto yang mencerminkan nilai waktu dari 117 principles, namely a discount rate that
uang, karakteristik arus kas dan liabilitas reflects the time value of money, the
kontrak asuransi, serta konsistensi dengan characteristics of cash flows and insurance
informasi pasar yang dapat diobservasi pada contract liabilities, as well as consistency with
tanggal pelaporan. market information that can be observed at the
reporting date.
Dalam menentukan tingkat diskonto, Grup In determining the discount rate, the Group
menerapkan pendekatan bottom-up untuk applies a bottom-up approach for all insurance
seluruh kontrak asuransi, karena sebagian contracts, because most of the contracts held
besar kontrak yang dimiliki Grup melibatkan by the Group involve cash flows that do not
arus kas yang tidak bervariasi berdasarkan vary based on the underlying items. The
item yang mendasari, Grup menentukan Group determines the discount rate using a
tingkat diskonto menggunakan liquid risk-free liquid risk-free yield curve. Furthermore, the
yield curve. Selanjutnya Grup tidak Group does not add a premium for illiquidity
menambahkan tingkat bebas risiko (illiquidity because all of the invested assets are liquid.
premium) karena keseluruhan aset yang di
investasikan merupakan aset yang liquid.
Tingkat diskonto yang digunakan meliputi The discount rate used includes the
komponen Yield of risk free rates dari component of the Yield of risk-free rates from
Indonesian Bond Pricing Agency (IBPA) yang the Indonesian Bond Pricing Agency (IBPA),
sudah mewakili sesuai kebutuhan which has already been represented according
masing-masing durasi kontrak asuransi. to the needs of each insurance contract
duration.
Penyesuaian Risiko untuk Risiko Non- Risk Adjustment for Non-Financial Risk
Keuangan
Penyesuaian risiko untuk risiko non-keuangan The Risk adjustments for non-financial risks
ditentukan untuk mencerminkan kompensasi are determined to reflect the compensation
yang dibutuhkan oleh Grup atas required by the Group for bearing non-financial
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DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
penanggungan risiko non-keuangan dan risks and its level of risk aversion. These risk
tingkat aversi risikonya. Penyesuaian risiko ini adjustments reflect the impact of diversification
mencerminkan dampak manfaat diversifikasi benefits across various lines of business,
antar berbagai lini bisnis, yang ditentukan which are determined using the Value at Risk
dengan menggunakan metode Value at Risk of the Aggregate Loss Distribution method.
of the Aggregate Loss Distribution. The calculation of risk adjustments is carried
Perhitungan penyesuaian risiko dilakukan out using a minimum confidence level of 75%
dengan menggunakan tingkat keyakinan in accordance with SEOJK 27 of 2017.
minimal 75% mengikuti SEOJK 27 tahun
2017.
Penyesuaian risiko untuk risiko non-keuangan The risk adjustment for non-financial risk is
ditentukan dengan menggunakan teknik determined using the confidence level
tingkat keyakinan (confidence level technique. In determining the risk adjustment
technique). Dalam menentukan penyesuaian for non-financial risk for reinsurance contracts,
risiko untuk risiko non-keuangan atas kontrak the Group applies the same approach as that
reasuransi, Grup menerapkan pendekatan used for the underlying insurance contracts to
yang sama dengan yang digunakan untuk the cash flows attributable to reinsurance.
kontrak asuransi yang mendasarinya atas
arus kas yang dapat diatribusikan kepada
reasuransi.
Dengan menerapkan teknik tingkat keyakinan, By applying the confidence level technique,
Grup mengestimasi distribusi probabilitas dari the Group estimates the probability distribution
nilai kini yang diharapkan atas arus kas masa of the expected present value of future cash
depan dari kontrak pada setiap tanggal flows arising from the contracts at each
pelaporan, dan menghitung penyesuaian reporting date, and determines the risk
risiko untuk risiko non-keuangan sebagai adjustment for non-financial risk as the excess
selisih nilai pada tingkat keyakinan target di of the value at the target confidence level over
atas nilai kini yang diharapkan atas arus kas the expected present value of those future
masa depan tersebut, dengan cash flows, taking into account the associated
mempertimbangkan risiko terkait sepanjang risks over the entire future period.
seluruh periode masa depan.
Amortisasi Marjin Jasa Kontraktual Amortisation of the Contractual Service Margin
Marjin Jasa Kontraktual (Contractual Service The Contractual Service Margin (CSM) is a
Margin/CSM) merupakan komponen dari aset component of the asset or liability for a group
atau liabilitas untuk kelompok kontrak of insurance contracts that represents the
asuransi yang merepresentasikan laba yang unearned profit that the Group will recognise
belum diakui yang akan diakui oleh Grup as it provides insurance contract services in
seiring dengan penyediaan jasa asuransi di the future. An amount of the CSM for a group
masa depan. Sejumlah CSM untuk suatu of insurance contracts is recognised in profit or
kelompok kontrak asuransi diakui dalam laba loss as insurance revenue in each period to
rugi sebagai pendapatan asuransi pada setiap reflect the insurance contract services
periode untuk mencerminkan jasa kontrak provided under that group of insurance
asuransi yang diberikan berdasarkan contracts in the relevant period.
kelompok kontrak asuransi tersebut pada
periode bersangkutan.
Jumlah CSM yang diakui ditentukan melalui The amount of CSM recognised is determined
tahapan sebagai berikut: through the following steps:
Mengidentifikasi unit pertanggungan Identifying the coverage units in the group
(coverage units) dalam kelompok kontrak; of contracts.
Mengalokasikan CSM pada akhir periode Allocating the CSM at the end of the
pelaporan (sebelum pengakuan jumlah reporting period (before recognising any
apa pun dalam laba rugi untuk amounts in profit or loss to reflect the
mencerminkan jasa kontrak asuransi yang insurance contract services provided in
diberikan pada periode tersebut) secara that period) on a systematic and rational
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DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
merata kepada setiap unit pertanggungan basis to each coverage unit provided in the
yang diberikan pada periode berjalan dan current period and expected to be
yang diharapkan akan diberikan di masa provided in the future; and
depan; dan
Mengakui dalam laba rugi jumlah CSM Recognising in profit or loss the amount of
yang dialokasikan kepada unit the CSM allocated to the coverage units
pertanggungan yang diberikan pada provided in the current period.
periode berjalan.
Jumlah unit pertanggungan dalam suatu The number of coverage units in a group
kelompok merupakan kuantitas jasa kontrak represents the quantity of insurance contract
asuransi yang diberikan oleh kontrak-kontrak services provided by the contracts within that
dalam kelompok tersebut, yang ditentukan group, determined by considering both the
dengan mempertimbangkan kuantitas quantity of benefits provided and the expected
manfaat yang diberikan serta periode coverage period. For groups of life insurance
pertanggungan yang diharapkan. Untuk contracts, the quantity of benefits is
kelompok kontrak asuransi jiwa, kuantitas determined based on the sum assured
manfaat ditentukan berdasarkan jumlah uang contractually agreed over the contract period.
pertanggungan yang disepakati secara The total coverage units for each group of
kontraktual selama periode kontrak. Total unit insurance contracts are reassessed at the end
pertanggungan dari setiap kelompok kontrak of each reporting period to reflect reductions in
asuransi dinilai kembali pada akhir setiap remaining coverage resulting from claims paid,
periode pelaporan untuk menyesuaikan expected lapses, and contract cancellations
dengan penurunan sisa pertanggungan akibat occurring during the period. The coverage
klaim yang dibayar, ekspektasi lapse, serta units are subsequently allocated based on the
pembatalan kontrak yang terjadi dalam probability-weighted average duration of each
periode tersebut. Selanjutnya, unit coverage unit provided in the current period
pertanggungan tersebut dialokasikan and those expected to be provided in the
berdasarkan rata-rata durasi tertimbang future.
probabilitas dari setiap unit pertanggungan
yang diberikan pada periode berjalan dan
yang diharapkan akan diberikan di masa
depan.
Untuk kontrak reasuransi yang diterbitkan, For issued reinsurance contracts, the number
jumlah unit pertanggungan dalam suatu of coverage units in a group reflects the
kelompok mencerminkan pola yang expected pattern of coverage of the underlying
diharapkan dari penjaminan atas kontrak- contracts, as the level of services provided
kontrak yang mendasarinya, karena tingkat depends on the number of underlying
jasa yang diberikan bergantung pada jumlah contracts that remain in force. The quantity of
kontrak yang mendasari yang masih berlaku. benefits is determined as the maximum
Kuantitas manfaat ditentukan sebagai probable loss. The remaining coverage units
kerugian maksimum yang mungkin terjadi are reassessed at the end of each reporting
(maximum probable loss). Sisa unit period to reflect the expected pattern of
pertanggungan dinilai kembali pada akhir services as well as expected lapses and
setiap periode pelaporan untuk contract cancellations. The remaining
mencerminkan pola jasa yang diharapkan coverage units are allocated based on the
serta ekspektasi lapse dan pembatalan probability-weighted average duration of each
kontrak. Sisa pertanggungan tersebut coverage unit provided in the current period
dialokasikan berdasarkan rata-rata durasi and those expected to be provided in the
tertimbang probabilitas dari setiap unit future.
pertanggungan yang diberikan pada periode
berjalan dan yang diharapkan akan diberikan
di masa depan.
Pengakuan awal sekelompok kontrak The initial recognition of a group of
reasuransi pada CSM mewakili biaya bersih reinsurance contracts on the CSM represents
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DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
(net cost) atau keuntungan bersih (net gain) the net cost or net gain of purchasing
dari pembelian reasuransi. Untuk kontrak reinsurance. For reinsurance contracts held,
reasuransi yang dimiliki, amortisasi CSM the amortization of the CSM is carried out
dilakukan dengan cara yang serupa dengan similarly to issued reinsurance contracts and
kontrak reasuransi yang diterbitkan dan reflects the expected pattern of service
mencerminkan pola yang diharapkan dari provided over the underlying contracts, as the
penjaminan atas kontrak-kontrak yang level of service provided depends on the
mendasarinya, karena tingkat jasa yang number of underlying contracts still in force.
diberikan bergantung pada jumlah kontrak
yang mendasari yang masih berlaku.
Konsolidasian reksadana Consolidated mutual funds
Grup mengonsolidasikan investasi dalam Mutual funds investments in which the Group
reksadananya ketika mempunyai has a controlling interest are consolidated.
pengendalian. Pertimbangan signifikan Significant judgement is involved in
digunakan untuk menentukan apakah Grup determining whether or not the Group has
mempunyai pengendalian atas reksadana control over the mutual funds.
tersebut atau tidak.
Penyusutan aset tetap Depreciation of fixed assets
Aset tetap, kecuali tanah, disusutkan dengan The fixed assets, except land, are depreciated
menggunakan metode garis lurus on a straight-line method over their estimated
berdasarkan estimasi masa manfaat useful lives. Management properly estimates
ekonomisnya. Manajemen mengestimasi the useful lives of these fixed assets except
masa manfaat ekonomis aset tetap, kecuali land, to be within 4 to 20 years. Changes in
tanah, antara 4 sampai dengan 20 tahun. the expected level of usage and technological
Perubahan tingkat pemakaian dan development could impact on the economic
perkembangan teknologi dapat memengaruhi useful lives and the residual values of these
masa manfaat ekonomis dan nilai sisa aset, assets, and therefore future depreciation
dan karenanya biaya penyusutan masa depan charges could be revised.
mungkin direvisi.
Liabilitas imbalan kerja Employee benefits liabilities
Nilai kini liabilitas imbalan kerja tergantung The present value of the employee benefits
pada sejumlah faktor yang ditentukan dengan obligation depends on a few factors that are
menggunakan asumsi aktuarial. Asumsi yang determined on an actuarial basis using a
digunakan dalam menentukan biaya neto number of assumptions. The assumptions
untuk pensiun termasuk tingkat pengembalian used in determining the net cost for pensions
jangka panjang yang diharapkan atas aset include the expected long-term rate of return
program, tingkat diskonto yang relevan, on the relevant plan assets, the discount rate
tingkat kenaikan gaji, tingkat kematian, tingkat future salary increases, mortality rate,
pengunduran diri, dan lain-lain. Setiap resignation rate, and others. Any changes in
perubahan dalam asumsi ini akan berdampak these assumptions will impact on the carrying
pada nilai tercatat liabilitas imbalan kerja. amount of employee benefits obligation.
Asumsi tingkat pengembalian yang The expected return on plan assets
diharapkan atas aset program ditentukan assumption is determined on a uniform basis,
secara seragam, dengan mempertimbangkan taking into consideration long-term historical
pengembalian historis jangka panjang, alokasi returns, asset allocation and future estimates
aset dan perkiraan masa depan atas of long-term investment returns.
pengembalian investasi jangka panjang.
Nilai wajar instrumen keuangan Fair value of financial instruments
Grup mengungkapkan aset dan liabilitas The Group discloses certain financial assets
keuangan tertentu pada nilai wajar, yang and liabilities at their fair values, which
mengharuskan penggunaan estimasi requires the use of accounting estimates.
akuntansi. Sementara komponen signifikan While significant components of fair value
atas pengukuran nilai wajar ditentukan measurement were determined using
menggunakan bukti objektif yang dapat verifiable objective evidence, the amount of
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
diverifikasi, jumlah perubahan nilai wajar changes in fair values would differ if the Group
dapat berbeda bila Grup menggunakan utilized different valuation methodology.
metodologi penilaian yang berbeda.
Penurunan nilai aset non-keuangan Impairment in value of non-financial assets
Dalam mengidentifikasi terdapat atau tidaknya In identifying whether there is an impairment
penurunan nilai aset, Grup over assets or not, the Group considers the
mempertimbangkan hal-hal berikut ini: following matters:
i. terdapat bukti mengenai keuangan atau i. there is evidence of obsolescence or
kerusakan fisik aset; physical damage to assets;
ii. telah atau akan terjadi perubahan ii. has or will occur detrimental to significant
signifikan yang bersifat merugikan changes with respect to how the assets
sehubungan dengan cara penggunaan used;
aset;
iii. terdapat bukti bahwa kinerja ekonomi iii. there is evidence that the economic
aset tidak memenuhi harapan atau lebih performance of the asset does not meet
buruk dari yang diharapkan; dan expectations or worse than expected; and
iv. arus kas aktual secara material lebih iv. actual cash flow is materially smaller than
kecil dari arus kas estimasi, sebelum the estimated cash flow, before discount
diperhitungkan diskonto. taken into account.
Sewa Leases
Berdasarkan penelaahan yang dilakukan oleh Based on the review performed by the
Perseroan atas perjanjian-perjanjian yang Company for the existing agreements,
ada, transaksi sewa tersebut diklasifikasikan accordingly, the rent transactions were
sebagai sewa operasi dan sewa pembiayaan. classified as operating lease and finance
lease.
Sewa - Klasifikasi sewa properti – Kelompok Leases - Property lease classification – Group
Usaha sebagai lessor as lessor
Grup telah menandatangani sewa properti The Group has entered commercial property
komersial atas portofolio properti leases on its investment property portfolio. The
investasinya. Grup telah menentukan, Group has determined, based on an
berdasarkan evaluasi terhadap syarat dan evaluation of the terms and conditions of the
ketentuan pengaturan, seperti masa sewa arrangements, such as the lease term not
yang bukan merupakan bagian utama dari constituting a major part of the economic life of
kehidupan ekonomi dari properti komersial the commercial property and the present value
dan nilai sekarang dari pembayaran sewa of the minimum lease payments not amounting
minimum yang tidak berjumlah secara to substantially all of the fair value of the
substansial seluruhnya dari nilai wajar properti commercial property, that it retains
komersial, bahwa ia memiliki secara substantially all the risks and rewards
substansial semua risiko dan manfaat yang incidental to ownership of these properties and
terkait dengan kepemilikan properti tersebut accounts for the contracts as operating leases.
dan mencatat kontrak sebagai sewa operasi.
Sewa - Memperkirakan suku bunga pinjaman Lease - Estimating the incremental borrowing
tambahan rate
Grup tidak dapat langsung menentukan The Group cannot readily determine the
tingkat bunga implisit dalam sewa, oleh interest rate implicit in the lease, therefore, it
karena itu, Grup menggunakan suku bunga uses its incremental borrowing rate (IBR) to
pinjaman tambahan (IBR) untuk mengukur measure lease liabilities. The IBR is the rate of
liabilitas sewa. IBR adalah tingkat bunga yang interest that the Group would have to pay to
harus dibayar oleh Grup untuk meminjam borrow over a similar term, and with a similar
dengan syarat yang sama, dan dengan security, the funds necessary to obtain an
jaminan serupa, dana yang diperlukan untuk asset of a similar value to the right-of-use
memperoleh aset dengan nilai yang sama asset in a similar economic environment.
dengan aset hak guna dalam lingkup ekonomi
69
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
yang serupa.
Oleh karena itu, IBR mencerminkan apa yang The IBR therefore reflects what the Group
'harus dibayar' oleh Grup, yang memerlukan ‘would have to pay, which requires estimation
estimasi ketika tidak tersedianya tingkat suku when no observable rates are available (such
bunga yang dapat diobservasi (seperti untuk as for subsidiaries that do not enter into
entitas-entitas anak yang tidak mengadakan financing transactions) or when they need to
transaksi pembiayaan) atau ketika perlu be adjusted to reflect the terms and conditions
disesuaikan untuk mencerminkan syarat dan of the lease (for example, when leases are not
ketentuan dari sewa (misalnya, ketika sewa in the subsidiary’s functional currency). The
tidak dalam mata uang fungsional entitas Group estimates the IBR using observable
anak). Grup mengestimasi IBR menggunakan inputs (such as market interest rates) when
input yang dapat diamati (seperti tingkat suku available and is required to make certain
bunga pasar) jika tersedia dan diperlukan entity-specific estimates (such as the
untuk membuat estimasi spesifik entitas subsidiary’s stand-alone credit rating).
tertentu (seperti peringkat kredit entitas anak
yang berdiri sendiri).
4. Penyajian Kembali 4. Restatement
4.a. Penerapan PSAK 109: Instrumen 4.a. Adoption of PSAK 109: Financial
Keuangan Instrument
Perseroan telah menerapkan PSAK 109: The Company adopted PSAK 109: Financial
Instrumen Keuangan mulai 1 Januari 2025. Instruments effective January 1, 2025.
PSAK 109 diterapkan menggunakan opsi PSAK 109 is applied using the temporary
pengecualian sementara (temporary exemption option in accordance with
exemption) sesuai PSAK 109 paragraf 7.2.21 paragraph 7.2.21 of PSAK 109, whereby the
sehingga tidak dilakukan rekategorisasi dan Company did not reclassify or remeasure
remeasuring aset keuangan yang terkait financial assets associated with insurance
kontrak asuransi hingga tanggal penerapan contracts until the date of initial application of
PSAK 117: Kontrak Asuransi. PSAK 117: Insurance Contracts.
Dampak penyajian kembali pada laporan The effects of the restatement in the statement
posisi keuangan per 31 Desember 2024 dan 1 of financial position as of December 31, 2024
Januari 2024/ 31 Desember 2023 adalah and Januari 1, 2024/ December 31, 2023 are
sebagai berikut: as follows:
Dampak Penerapan PSAK 109/
Impact of Adoption of PSAK 109
Dampak Saldo Awal/
December 31, 2024/ Reklasifikasi/ Impact on December 31, 2024/
December 31, 2024 Reclassification Opening Balance December 31, 2024
Rp Rp Rp Rp
Deposito Berjangka Time deposits
Dimiliki hingga jatuh tempo 1,608,697,524 (1,608,697,524) -- -- Held to maturity
Harga perolehan diamortisasi -- 1,608,697,524 -- 1,608,697,524 Measured to amortized cost
Saham Shares
Tersedia untuk dijual 128,143,000 (128,143,000) -- -- Available for sale
FVTPL -- 128,143,000 1,310,190 129,453,190 FVTPL
FVOCI FVOCI
Obligasi Bonds
Tersedia untuk dijual 4,441,981,263 (4,441,981,263) -- -- Available for sale
FVOCI -- 4,441,981,263 -- 4,441,981,263 FVOCI
Reksadana Mutual funds
Tersedia untuk dijual 169,097,890 (169,097,890) 13,242,465 13,242,465 Available for sale
FVTPL 287,522,439 169,097,890 -- 456,620,329 FVTPL
Jumlah Investasi 6,635,442,116 -- 14,552,655 6,649,994,771 Total Investments
70
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Dampak Penerapan PSAK 109/
Impact of Adoption of PSAK 109
Dampak Saldo Awal/
1 Januari, 2024/ Reklasifikasi/ Impact on 1 Januari, 2024/
January 1, 2024 Reclassification Opening Balance January 1, 2024
Rp Rp Rp Rp
Deposito Berjangka Time deposits
Dimiliki hingga jatuh tempo 2,538,259,482 (2,538,259,482) -- -- Held to maturity
Harga perolehan diamortisasi -- 2,538,259,482 -- 2,538,259,482 Measured to amortized cost
Saham Shares
Tersedia untuk dijual 181,179,063 (181,179,063) -- -- Available for sale
FVTPL 37,611,405 181,179,063 1,310,190 220,100,658 FVTPL
Obligasi Bonds
Tersedia untuk dijual 4,712,384,283 (4,712,384,283) -- -- Available for sale
FVOCI -- 4,712,384,283 -- 4,712,384,283 FVOCI
Reksadana Mutual funds
Tersedia untuk dijual 762,304,072 (762,304,072) -- -- Available for sale
FVOCI -- 97,708,499 -- 97,708,499 FVOCI
FVTPL 262,696,590 664,595,573 13,242,465 940,534,628 FVTPL
Jumlah Investasi 8,494,434,895 -- 14,552,655 8,508,987,550 Total Investments
Dampak penyajian kembali tersebut The restatement impact affected the opening
berpengaruh terhadap saldo awal pada balance as of January 1, 2024/December 31,
tanggal 1 Januari 2024/31 Desember 2023, 2023, and was recognized in Other
yang diakui pada Penghasilan Komprehensif Comprehensive Income and Retained
Lain dan Saldo Laba Ditahan. Earnings
4.b. Penerapan PSAK 117: Kontrak Asuransi 4.b. Adoption of PSAK 117: Insurance Contract
Perseroan telah menerapkan PSAK 117: The Company has adopted PSAK 117:
Kontrak Asuransi yang berlaku efektif mulai 1 Insurance Contracts, which became effective
Januari 2025. Standar ini menggantikan on January 1, 2025. This standard replaces
PSAK 104 dan menetapkan persyaratan PSAK 104 and sets out the requirements for
untuk pengakuan, pengukuran, penyajian, the recognition, measurement, presentation,
dan pengungkapan kontrak asuransi. and disclosure of insurance contracts.
Dalam menerapkan PSAK 117 pada tanggal At the date of transition, the Company applied
transisi, Perseroan menggunakan the Fair Value Approach as permitted under
Pendekatan Nilai Wajar sesuai ketentuan the transitional provisions of the standard.
transisi yang diizinkan dalam standar Under this approach, the insurance contract
tersebut. Pendekatan ini diterapkan dalam liabilities and the Contractual Service Margin
menentukan liabilitas kontrak asuransi dan (CSM) at the transition date were determined
CSM pada tanggal transisi dengan based on the fair value of the underlying
menggunakan nilai wajar portofolio kontrak portfolio of insurance contracts at that date.
pada tanggal tersebut.
Pendekatan Nilai Wajar diterapkan karena The Company applied the Fair Value
penerapan retrospektif penuh tidak praktis Approach as the full retrospective approach
dan pendekatan ini memberikan pengukuran was impracticable, and the fair value approach
awal liabilitas kontrak asuransi dan CSM yang provided a more reliable and relevant basis for
lebih andal serta relevan pada tanggal determining the CSM and insurance contract
transisi. liabilities at transition.
Dampak penerapan awal PSAK 117 telah The impact of the initial adoption of
disajikan kembali (restated) pada laporan PSAK 117 has been reflected through the
posisi keuangan dan laporan laba rugi restatement of the comparative statement of
komprehensif untuk periode sebelumnya agar financial position and the statement of profit or
dapat dibandingkan dengan penyajian pada loss and other comprehensive income, to
periode berjalan. Selain itu, penerapan PSAK present the prior period amounts on a basis
117 menyebabkan perubahan dalam: consistent with the current period. In addition,
the adoption of PSAK 117 resulted in changes
to:
Pengukuran liabilitas kontrak asuransi; The measurement of insurance contract
liabilities;
71
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Pengakuan dan penyajian pendapatan The recognition and presentation of
jasa asuransi dan beban akuisisi; insurance service revenue and acquisition
costs;
Klasifikasi dan terminologi pos pada The classification and terminology of line
laporan laba rugi; items in the statement of profit or loss;
Penyajian kontrak asuransi dan kontrak The presentation of insurance and
reasuransi; dan reinsurance contract balances; and
Pengungkapan terkait asumsi aktuaria, Disclosures relating to actuarial
risiko asuransi, dan analisis sensitivitas. assumptions, insurance risks, and
sensitivity analyses.
Dampak penyajian kembali pada laporan The effects of the restatement In the statement
posisi keuangan per 31 Desember 2024 dan 1 of financial position as of December 31, 2024
Januari 2024/ 31 Desember 2023 adalah and January 1, 2024/ December 31, 2023 are
sebagai berikut: as follows:
31 Desember 2024/ December 31, 2024
Dampak Penerapan
Sebelum Penyajian PSAK 117/ Setelah Penyajian
Kembali/ Impact of Adoption of Kembali/
Before Restatement PSAK 117 After Restatement
Rp Rp Rp
ASET ASSETS
Piutang premi dan sesi, neto 1,616,850,321 (1,616,850,321) -- Premium and cession receivables, net
Piutang koasuransi, neto 192,273,045 (192,273,045) -- Coinsurance receivables, net
Reinsurance and retrocession
Piutang reasuransi dan retrosesi, neto 486,022,965 (486,022,965) -- receivables, net
Aset kontrak reasuransi 8,023,804,564 (1,717,069,889) 6,306,734,675 Reinsurance contract assets
LIABILITAS LIABILITIES
Liabilitas kontrak asuransi Insurance and Reinsurance
dan reasuransi 12,171,114,196 (1,428,174,733) 10,742,939,463 Contract Liabilities
Utang reasuransi dan retrosesi 1,835,027,181 (1,835,027,181) -- Reinsurance and Retrocession Liabilities
Utang komisi 96,142,324 (96,142,324) -- Commissions payables
Utang klaim 155,449,063 (155,449,063) -- Claims payables
Utang koasuransi 91,592,644 (91,592,644) -- Coinsurance payables
1 Januari 2024/ January 1, 2024
Dampak Penerapan
Sebelum Penyajian PSAK 117/ Setelah Penyajian
Kembali/ Impact of Adoption of Kembali/
Before Restatement PSAK 117 After Restatement
Rp Rp Rp
ASET ASSETS
Piutang premi dan sesi, neto 1,859,030,780 (1,859,030,780) -- Premium and cession receivables, net
Piutang koasuransi, neto 422,878,924 (422,878,924) -- Coinsurance receivables, net
Reinsurance and retrocession
Piutang reasuransi dan retrosesi, neto 655,594,034 (655,594,034) -- receivables, net
Aset kontrak reasuransi 7,262,059,610 (12,102,970) 7,249,956,640 Reinsurance contract assets
LIABILITAS LIABILITIES
Liabilitas kontrak asuransi Insurance and Reinsurance
dan reasuransi 11,147,535,021 (300,003,696) 10,847,531,325 Contract Liabilities
Utang reasuransi dan retrosesi 1,891,733,387 (1,891,733,387) -- Reinsurance and Retrocession Liabilities
Utang komisi 43,569,121 (43,569,121) -- Commissions payables
Utang klaim 313,786,300 (313,786,300) -- Claims payables
Utang koasuransi 73,562,226 (73,562,226) -- Coinsurance payables
EKUITAS EQUITY
Saldo laba (defisit) Retained earnings (deficit)
Belum ditentukan penggunaannya 6,262,074,018 (485,457,616) 5,776,616,402 Unappropriated
Dampak penyajian kembali pada laporan The restatement impact on the statement of
posisi keuangan per 31 Desember 2024 dan financial position as of December 31, 2024
laporan laba rugi dan penghasilan and statement profit or loss and other
komprehensif lain untuk tahun yang berakhir comprehensive income for the year ended
pada tanggal 31 Desember 2024 adalah December 31, 2024, arising from the adoption
sebagai berikut, sehubungan dengan of PSAK 109: Financial Instruments and PSAK
penerapan PSAK 109: Instrumen Keuangan 117: Insurance Contracts, is as follows:
dan PSAK 117: Kontrak Asuransi:
72
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Laporan Posisi Keuangan Statement of Financial Position
31 Desember/ December 31, 2024
Penyesuaian
Sebelum Penyajian Penyajian Kembali/ Setelah Penyajian
Kembali/ Restatement Kembali/
Before Restatement adjustment After Restatement
Rp Rp Rp
ASET ASSETS
Kas dan bank 358,000,320 (128,381) 357,871,939 Cash on hand and in banks
Investasi Investments
Deposito berjangka 2,160,840,127 (3,217,707) 2,157,622,420 Time deposits
Efek-efek 7,677,715,514 (6,398,167) 7,671,317,347 Marketable securities
Penyertaan langsung 28,019,206 -- 28,019,206 Direct participation
Investasi pada entitas asosiasi 177,265,802 1,299,671 178,565,473 Investment in associates
Properti investasi 1,179,943,393 -- 1,179,943,393 Investment properties
Aset kontrak asuransi Insurance and Reinsurance
dan reasuransi 8,023,804,564 (1,717,069,889) 6,306,734,675 Contract Assets
Piutang premi dan Premium and cession
sesi, neto 1,616,850,321 (1,616,850,321) -- receivables, net
Piutang koasuransi, neto 192,273,045 (192,273,045) -- Coinsurance receivables, net
Piutang reasuransi dan Reinsurance and retrocession
retrosesi, neto 486,022,965 (486,022,965) -- receivables, net
Piutang lain-lain 335,086,216 84,086,778 419,172,994 Other receivables
Aset tetap, neto 2,906,940,891 -- 2,906,940,891 Fixed assets, net
Aset tak berwujud, neto 123,678,966 -- 123,678,966 Intangible assets, net
Aset hak guna, neto 23,367,109 -- 23,367,109 Right use of assets, net
Biaya dibayar di muka dan uang muka 56,730,903 -- 56,730,903 Prepaid expenses and advances
Pajak dibayar di muka 79,681,846 -- 79,681,846 Prepaid taxes
Aset pajak tangguhan 293,205,718 19,176,889 312,382,607 Deferred tax assets
Aset lain-lain 630,643,626 (86,914,696) 543,728,930 Other assets
JUMLAH ASET 26,350,070,532 (4,004,311,833) 22,345,758,699 TOTAL ASSETS
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
Liabilitas kontrak asuransi Insurance and Reinsurance
dan reasuransi 12,171,114,196 (1,428,174,733) 10,742,939,463 Contract Liabilities
Utang reasuransi dan Reinsurance and
retrosesi 1,835,027,181 (1,835,027,181) -- retrocession payables
Utang komisi 96,142,324 (96,142,324) -- Commissions payables
Utang klaim 155,449,063 (155,449,063) -- Claims payables
Utang koasuransi 91,592,644 (91,592,644) -- Coinsurance payables
Pinjaman diterima 527,075,229 -- 527,075,229 Borrowings
Utang pembiayaan konsumen Consumer finance
dan sewa pembiayaan 117,815,784 -- 117,815,784 and leases payables
Liabilitas sewa 24,567,325 -- 24,567,325 Lease liabilities
Beban akrual 289,365,193 -- 289,365,193 Accrued expenses
Utang pajak 50,973,809 -- 50,973,809 Taxes payables
Utang lain-lain 251,399,834 229,000,862 480,400,696 Other payables
Liabilitas imbalan kerja 230,998,378 -- 230,998,378 Employee benefits liabilities
JUMLAH LIABILITAS 15,841,520,960 (3,377,385,083) 12,464,135,877 TOTAL LIABILITIES
EKUITAS EQUITY
Ekuitas yang dapat diatribusikan Equity attributable to equity
kepada pemilik entitas induk: owner's holders of the parent:
Modal saham - nilai nominal Share capital - par value
Rp50 (nilai penuh) per saham Rp50 (full amount) per share
Modal dasar - Authorized -
6.400.000.000 saham 6,400,000,000 shares
Modal ditempatkan dan disetor penuh - Issued and fully paid -
3.555.575.600 saham dengan jumlah 3,555,575,600 shares
nilai nominal seluruhnya sebesar with a total nominal value
Rp177.778.780.000 (nilai penuh) Rp177,778,780,000 (full amount)
per 31 Desember 2024 as of December 31, 2024
nilai nominal Share capital
Rp50 (nilai penuh) per saham Rp50 (full amount) per share
Modal dasar - Authorized -
6.400.000.000 saham 6,400,000,000 shares
Modal ditempatkan dan disetor penuh - Issued and fully paid -
3.555.575.600 saham dengan jumlah 3,555,575,600 shares
nilai nominal seluruhnya sebesar with a total nominal value
Rp177.778.780.000 (nilai penuh) Rp177,778,780,000 (full amount)
per 31 Desember 2023 177,778,780 -- 177,778,780 as of December 31, 2023
Tambahan modal disetor 625,460,209 -- 625,460,209 Additional paid in capital
Selisih kurs penjabaran --
laporan keuangan (32,356,770) 107,434,119 75,077,349 Translation adjustments
Selisih transaksi antara pemegang Difference in transaction between
saham entitas anak 105,555,883 -- 105,555,883 shareholders of a subsidiary
73
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31 Desember/ December 31, 2024
Penyesuaian
Sebelum Penyajian Penyajian Kembali/ Setelah Penyajian
Kembali/ Restatement Kembali/
Before Restatement adjustment After Restatement
Rp Rp Rp
Keuntungan yang belum Unrealized gains on
direalisasi atas efek - efek available-for-sale
yang tersedia untuk dijual, neto (95,569,506) 34,370,395 (61,199,111) marketable securities, net
Surplus revaluasi aset tetap 1,998,384,997 (836) 1,998,384,161 Fixed assets revaluation surplus
Pengukuran Kembali atas Remeasurement of
Beban Keuangan Asuransi -- 20,016,286 20,016,286 Insurance Finance Expense
Saldo laba Retained earnings
Ditentukan penggunaannya 413,313,271 -- 413,313,271 Appropriated
Belum ditentukan penggunaannya 6,578,903,836 (784,737,133) 5,794,166,703 Unappropriated
Sub-jumlah ekuitas yang
dapat diatribusikan kepada Equity attributable to equity
pemilik entitas induk 9,771,470,700 (622,917,169) 9,148,553,531 owners holders of the parent
Kepentingan non-pengendali 737,078,872 (4,009,581) 733,069,291 Non-controlling interest
JUMLAH EKUITAS 10,508,549,572 (626,926,750) 9,881,622,822 TOTAL EQUITY
JUMLAH LIABILITAS TOTAL LIABILITIES AND
DAN EKUITAS 26,350,070,532 (4,004,311,833) 22,345,758,699 EQUITY
1 Januari / January 1, 2024
Penyesuaian
Sebelum Penyajian Penyajian Kembali/ Setelah Penyajian
Kembali/ Restatement Kembali/
Before Restatement adjustment After Restatement
Rp Rp Rp
ASET ASSETS
Kas dan bank 537,857,224 (405,604) 537,451,620 Cash on hand and in banks
Investasi Investments
Deposito berjangka 3,080,099,520 (5,478,554) 3,074,620,966 Time deposits
Efek-efek 6,071,399,365 (10,797,928) 6,060,601,437 Marketable securities
Penyertaan langsung 36,254,223 -- 36,254,223 Direct participation
Investasi pada entitas asosiasi 166,639,022 (38,306) 166,600,716 Investment in associates
Properti investasi 2,317,627,368 -- 2,317,627,368 Investment properties
Aset kontrak asuransi Insurance and Reinsurance
dan reasuransi 7,262,059,610 (12,102,970) 7,249,956,640 Contract Assets
Piutang premi dan Premium and cession
sesi, neto 1,859,030,780 (1,859,030,780) -- receivables, net
Piutang koasuransi, neto 422,878,924 (422,878,924) -- Coinsurance receivables, net
Piutang reasuransi dan Reinsurance and retrocession
retrosesi, neto 655,594,034 (655,594,034) -- receivables, net
Piutang lain-lain 266,796,478 138,713,969 405,510,447 Other receivables
Aset tetap, neto 1,614,302,861 -- 1,614,302,861 Fixed assets, net
Aset tak berwujud, neto 113,420,431 -- 113,420,431 Intangible assets, net
Aset hak guna, neto 10,357,593 -- 10,357,593 Right use of assets, net
Biaya dibayar di muka dan uang muka 32,437,029 (148,060) 32,288,969 Prepaid expenses and advances
Pajak dibayar di muka 35,238,365 -- 35,238,365 Prepaid taxes
Aset pajak tangguhan 281,650,749 30,395,190 312,045,939 Deferred tax assets
Aset lain-lain 374,299,039 (207,297,972) 167,001,067 Other assets
JUMLAH ASET 25,137,942,615 (3,004,663,973) 22,133,278,642 TOTAL ASSETS
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
Liabilitas kontrak asuransi Insurance and Reinsurance
dan reasuransi 11,147,535,021 (300,003,696) 10,847,531,325 Contract Liabilities
Utang reasuransi dan Reinsurance and
retrosesi 1,891,733,387 (1,891,733,387) -- retrocession payables
Utang komisi 43,569,121 (43,569,121) -- Commissions payables
Utang klaim 313,786,300 (313,786,300) -- Claims payables
Utang koasuransi 73,562,226 (73,562,226) -- Coinsurance payables
Pinjaman diterima 296,149,553 -- 296,149,553 Borrowings
Utang pembiayaan konsumen Consumer finance
dan sewa pembiayaan 45,513,893 -- 45,513,893 and leases payables
Liabilitas sewa 6,194,693 -- 6,194,693 Lease liabilities
Beban akrual 290,477,838 -- 290,477,838 Accrued expenses
Tagihan kekurangan pembayaran pajak 3,256,171 -- 3,256,171 Tax underpayment bill
Utang pajak 180,342,673 -- 180,342,673 Taxes payables
Utang lain-lain 270,437,331 61,520,083 331,957,414 Other payables
Liabilitas imbalan kerja 295,526,175 3 295,526,178 Employee benefits liabilities
JUMLAH LIABILITAS 14,858,084,382 (2,561,134,644) 12,296,949,738 TOTAL LIABILITIES
74
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1 Januari / January 1, 2024
Penyesuaian
Sebelum Penyajian Penyajian Kembali/ Setelah Penyajian
Kembali/ Restatement Kembali/
Before Restatement adjustment After Restatement
Rp Rp Rp
EKUITAS EQUITY
Ekuitas yang dapat diatribusikan Equity attributable to equity
kepada pemilik entitas induk: owner's holders of the parent:
Modal saham - nilai nominal Share capital - par value
Rp50 (nilai penuh) per saham Rp50 (full amount) per share
Modal dasar - Authorized -
6.400.000.000 saham 6,400,000,000 shares
Modal ditempatkan dan disetor penuh - Issued and fully paid -
3.555.575.600 saham dengan jumlah 3,555,575,600 shares
nilai nominal seluruhnya sebesar with a total nominal value
Rp177.778.780.000 (nilai penuh) Rp177,778,780,000 (full amount)
per 31 Desember 2024 as of December 31, 2024
nilai nominal Share capital
Rp100 (nilai penuh) per saham Rp100 (full amount) per share
Modal dasar - Authorized -
6.400.000.000 saham 6,400,000,000 shares
Modal ditempatkan dan disetor penuh - Issued and fully paid -
3.555.575.600 saham dengan jumlah 3,555,575,600 shares
nilai nominal seluruhnya sebesar with a total nominal value
Rp177.778.780.000 (nilai penuh) Rp177,778,780,000 (full amount)
per 31 Desember 2023 177,778,780 -- 177,778,780 as of December 31, 2023
Tambahan modal disetor 625,460,209 -- 625,460,209 Additional paid in capital
Selisih kurs penjabaran
laporan keuangan (37,679,259) 5,260,889 (32,418,370) Translation adjustments
Selisih transaksi antara pemegang Difference in transaction between
saham entitas anak 105,555,883 -- 105,555,883 shareholders of a subsidiary
Keuntungan yang belum Unrealized gains on
direalisasi atas efek - efek available-for-sale
yang tersedia untuk dijual, neto 8,409,087 10,905,567 19,314,654 marketable securities, net
Surplus revaluasi aset tetap 2,027,351,117 -- 2,027,351,117 Fixed assets revaluation surplus
Pengukuran Kembali atas Remeasurement of
Beban Keuangan Asuransi -- 687,731 687,731 Insurance Finance Expense
Saldo laba Retained earnings
Ditentukan penggunaannya 413,313,271 -- 413,313,271 Appropriated
Belum ditentukan penggunaannya 6,262,074,018 (485,457,616) 5,776,616,402 Unappropriated
Sub-jumlah ekuitas yang
dapat diatribusikan kepada Equity attributable to equity
pemilik entitas induk 9,582,263,106 (468,603,429) 9,113,659,677 owners holders of the parent
Kepentingan non-pengendali 697,595,127 25,074,100 722,669,227 Non-controlling interest
JUMLAH EKUITAS 10,279,858,233 (443,529,329) 9,836,328,904 TOTAL EQUITY
JUMLAH LIABILITAS TOTAL LIABILITIES AND
DAN EKUITAS 25,137,942,615 (3,004,663,973) 22,133,278,642 EQUITY
Laporan Laba/Rugi dan Penghasilan Statement of Profit/Loss and Other
Komprehensif lain Comprehensive Income
31 Desember/ December 31, 2024
Penyesuaian
Sebelum Penyajian Penyajian Kembali/ Setelah Penyajian
Kembali/ Restatement Kembali/
Before Restatement adjustment After Restatement
Rp Rp Rp
PENDAPATAN ASURANSI DAN INSURANCE AND REINSURANCE
REASURANSI REVENUES
Pendapatan asuransi -- 7,458,184,062 7,458,184,062 Insurance revenue
Penghasilan kontrak reasuransi -- (2,242,939,073) (2,242,939,073) Income from reinsurance contracts
Pendapatan premi Premium income
Premi bruto 8,536,877,518 (8,536,877,518) -- Gross premium
Premi reasuransi dan Reinsurance and
retrosesi (4,754,995,256) 4,754,995,256 -- retrocession premium
Perubahan premi yang Changes in unearned
belum merupakan pendapatan premium reserves and
dan liabilitas manfaat liabilities for future
polis masa depan (314,399,802) 314,399,802 -- policy benefits
Perubahan aset reasuransi atas
premi yang belum Changes in reinsurance assets of
merupakan pendapatan unearned premium reserves
dan liabilitas manfaat and liabilities for future
polis masa depan 296,196,402 (296,196,402) -- policy benefits
Pendapatan premi, neto 3,763,678,862 1,451,566,127 5,215,244,989 Premium income, net
Beban komisi, neto (793,419,627) 793,419,627 -- Commission expense, net
Pendapatan (beban) keuangan Net finance income (expense)
dari kontrak reasuransi -- 50,256,793 50,256,793 from reinsurance contracts
Pendapatan Asuransi Insurance and
dan Reasuransi 2,970,259,235 2,295,242,547 5,265,501,782 Reinsurance income
75
Page 559
PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31 Desember/ December 31, 2024
Penyesuaian
Sebelum Penyajian Penyajian Kembali/ Setelah Penyajian
Kembali/ Restatement Kembali/
Before Restatement adjustment After Restatement
Rp Rp Rp
Pendapatan investasi 443,286,914 1,864,348 445,151,262 Investment income
Pendapatan operasional lainnya 519,850,137 12,717,517 532,567,654 Other operating revenues
Jumlah Pendapatan 3,933,396,286 2,309,824,412 6,243,220,698 Total Revenue
BEBAN EXPENSES
Beban jasa asuransi -- (4,479,257,165) (4,479,257,165) Insurance service expense
Beban kontrak reasuransi -- 1,150,198,779 1,150,198,779 Expenses reinsurance contracts
Beban klaim Claim expenses
Klaim bruto (2,689,824,306) 2,689,824,306 -- Gross claims
Klaim reasuransi Reinsurance
dan retrosesi 885,785,313 (885,785,313) -- and retrocession claims
Perubahan estimasi liabilitas klaim (709,179,372) 709,179,372 -- claims liabilities
Perubahan aset reasuransi atas Changes in reinsurance assets
estimasi liabilitas klaim 465,548,551 (465,548,551) -- for estimated liabilities claims
Beban Asuransi Insurance and
dan Reasuransi (2,047,669,814) (1,281,388,572) (3,329,058,386) Reinsurance Expense
Beban usaha (760,121,157) 760,121,157 -- Operating expenses
Beban usaha lainnya (309,633,130) (500,219,250) (809,852,380) Other operating expenses
Pendapatan (beban) lain-lain, neto 106,043,082 14,014,067 120,057,149 Other income (expenses), net
JUMLAH BEBAN (3,011,381,019) (1,007,472,598) (4,018,853,617) TOTAL EXPENSES
Beban keuangan lainnya dari kontrak Other finance expenses from reinsurance
reasuransi dan retrosesi -- - - and retrocession contracts
Laba (Rugi) Sebelum Beban Income (Loss) Before
Pajak Final dan Final Tax and
Pajak Penghasilan (3,011,381,019) (1,007,472,598) (4,018,853,617) Income Tax Expense
Laba sebelum bagian laba bersih Income before share in associates’
entitas asosiasi dan beban pajak net income and final tax and
final dan pajak penghasilan 922,015,267 (317,956,565) 604,058,702 income tax expenses
Bagian laba bersih entitas asosiasi 11,366,384 1,310,628 12,677,012 Share in associates net income
Laba sebelum beban pajak final Income before final tax and
dan pajak penghasilan 933,381,651 (316,645,937) 616,735,714 income tax expenses
Beban pajak final (69,280,090) (328,103) (69,608,193) Final tax expense
Laba sebelum beban pajak Income before income tax
penghasilan 864,101,561 (316,974,040) 547,127,521 expenses
Beban pajak penghasilan (113,588,770) (11,389,911) (124,978,681) Income tax expense
LABA TAHUN BERJALAN 750,512,791 (328,363,951) 422,148,840 INCOME FOR THE YEAR
PENGHASILAN KOMPREHENSIF OTHER COMPREHENSIVE
LAIN INCOME
Pos yang tidak akan direklasifikasi Items that will not be reclassified
ke laba rugi: to profit or loss:
Pengukuran kembali atas Remeasurement of employee
liabilitas imbalan kerja 69,704,724 -- 69,704,724 benefits liability
Surplus revaluasi aset tetap (28,966,956) -- (28,966,956) Fixed assets revaluation surplus
Pajak penghasilan terkait pos Income tax related to items
yang tidak akan direklasifikasi that will not be reclassified
ke laba rugi (14,350,305) -- (14,350,305) to profit or loss
Pos yang akan direklasifikasi Items that will be reclassified
ke laba rugi: to profit or loss:
Keuntungan yang
belum direalisasi atas Unrealized gains
efek-efek tersedia untuk on available-for- sale
dijual (121,996,207) 23,464,828 (98,531,379) marketable securities
Selisih kurs penjabaran laporan
keuangan 5,322,571 102,173,148 107,495,719 Translation adjustments
Pajak penghasilan terkait pos Income tax related to items
yang akan direklasifikasi that will be reclassified
ke laba rugi 6,722,643 -- 6,722,643 to profit or loss
Jumlah penghasilan komprehensif Total other comprehensive
lain setelah pajak (83,563,530) 144,966,530 61,403,000 income after tax
JUMLAH PENGHASILAN TOTAL COMPREHENSIVE
KOMPREHENSIF TAHUN INCOME
BERJALAN 666,949,261 (183,397,421) 483,551,840 FOR THE YEAR
Laba tahun berjalan yang
dapat diatribusikan kepada: Income for the year attributable to:
Pemilik entitas induk 700,854,404 (299,279,516) 401,574,888 Equity owners of the parent entity
Kepentingan non-pengendali 49,658,387 (29,084,435) 20,573,952 Non-controlling interest
Jumlah 750,512,791 (328,363,951) 422,148,840 Total
Jumlah penghasilan komprehensif
tahun berjalan yang dapat Total comprehensive income
diatribusikan kepada: for the year attributable to:
Pemilik entitas induk 627,454,605 (154,313,740) 473,140,865 Equity owners of the parent entity
Kepentingan non-pengendali 39,494,656 (29,083,681) 10,410,975 Non-controlling interest
Jumlah 666,949,261 (183,397,421) 483,551,840 Total
76
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31 Desember/ December 31, 2024
Penyesuaian
Sebelum Penyajian Penyajian Kembali/ Setelah Penyajian
Kembali/ Restatement Kembali/
Before Restatement adjustment After Restatement
Rp Rp Rp
LABA PER SAHAM YANG EARNINGS PER SHARE
DAPAT DIATRIBUSIKAN ATTRIBUTABLE TO EQUITY
KEPADA PEMILIK ENTITAS INDUK OWNERS OF THE PARENT ENTITY
(nilai penuh) 197 (84) 113 (full amount)
5. Kas dan Bank 5. Cash On Hand and In Banks
2025 2024
Rp Rp
Kas Cash on hand
Rupiah 73,341 67,953 Rupiah
Dolar Hongkong 66,445 63,489 Hongkong Dollar
Jumlah kas 139,786 131,442 Total cash on hand
Bank Cash in banks
Pihak berelasi (Catatan 30) 481,928,748 210,581,934 Rel at ed part i es (Not e 30)
Pihak ketiga T hi rd part i es
Rupiah Rupiah
PT Bank Capital Indonesia Tbk 50,004,842 -- PT Bank Capital Indonesia Tbk
PT Bank Panin Dubai Syariah Tbk 11,867,687 -- PT Bank Panin Dubai Syariah Tbk
PT Bank Maybank Indonesia Tbk 7,354,795 966 PT Bank Maybank Indonesia Tbk
PT Bank Muamalat Indonesia Tbk 2,196,108 3,538,219 PT Bank Muamalat Indonesia Tbk
Citibank NA 2,126,149 2,257,996 Citibank NA
PT Bank Central Asia Tbk 1,531,345 2,754,800 PT Bank Central Asia Tbk
PT Bank KB Bukopin Tbk 994,672 484,920 PT Bank KB Bukopin Tbk
PT Bank IBK Indonesia Tbk 213,661 80,629 PT Bank IBK Indonesia Tbk
PT Bank CIMB Niaga Tbk 110,728 198,098 PT Bank CIMB Niaga Tbk
PT Bank Aceh Syariah 194,768 5,042,203 PT Bank Aceh Syariah
PT Bank Woori Saudara Indonesia 92,080 1,103,468 PT Bank Woori Saudara Indonesia
PT Bank CIMB Niaga Tbk Syariah 86,232 -- PT Bank CIMB Niaga Tbk Syariah
PT Bank Mega Syariah 84,141 121,880 PT Bank Mega Syariah
PT Bank BCA Syariah 35,557 321,289 PT Bank BCA Syariah
PT Bank Shinhan Indonesia 9,220 -- PT Bank Shinhan Indonesia
PT Bank Permata Tbk 9,014 35,487,172 PT Bank Permata Tbk
PT Bank Mayapada PT Bank Mayapada
Internasional Tbk -- 11,200,697 Internasional Tbk
Dolar Amerika Serikat United States Dollar
Citibank NA 126,984,405 48,604,362 Citibank NA
Dah Sing Bank Ltd 29,033,816 12,936,023 Dah Sing Bank Ltd
Lloyds Bank 12,324,772 12,774,138 Lloyds Bank
PT Bank Sinarmas Tbk 5,465,712 7,716,857 PT Bank Sinarmas Tbk
PT Bank CIMB Niaga Tbk 105,249 103,057 PT Bank CIMB Niaga Tbk
PT Bank Mega Tbk 46,270 157,024 PT Bank Mega Tbk
PT Bank Central Asia Tbk 13,125 13,653 PT Bank Central Asia Tbk
PT Bank Permata Tbk 7,336 107,666 PT Bank Permata Tbk
Yen Jepang Japanese Yen
Citibank NA 1,784,624 1,663,338 Citibank NA
Dolar Singapura Singapore Dollar
Citibank NA 60,223 54,928 Citibank NA
Euro Euro
Citibank NA 695,231 563,561 Citibank NA
Sub-jumlah 253,431,762 147,286,944 Sub-total
Jumlah bank 735,360,510 357,868,878 Total cash in bank
Cadangan kerugian penurunan nilai (843,701) (128,381) Expected credit losses
Jumlah kas dan bank 734,656,595 357,871,939 Total cash on hand and in bank
Mutasi cadangan kerugian penurunan nilai Movement allowances for impairment losses
adalah sebagai berikut: are as follows:
77
Page 561
PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2025 2024
Rp Rp
Saldo awal tahun (128,381) (405,604) Balance at beginning year
Penambahan (715,320) -- Additional
Pemulihan -- 277,223 Recovery
Saldo akhir tahun (843,701) (128,381) Balance at end of year
Saldo kas dan bank pada 31 Desember As of December 31, 2025 and 2024, cash on
2025 dan 2024, pada Unit Bisnis Syariah hand and in bank in Sharia Business Unit
masing-masing adalah sebesar amounted to Rp39,337,932 and Rp33,324,828,
Rp39.337.932 dan Rp33.324.828 (Catatan respectively (Note 37).
37).
Lihat Catatan 31 untuk rincian saldo dan Refer to Note 31 for details of related parties’
transaksi pihak berelasi. balances and transactions.
6. Investasi 6. Investments
a. Deposito berjangka a. Time deposits
2025 2024
Rp Rp
Pihak berelasi (Catatan 31) 2,796,847,478 1,718,686,868 Related parties (Note 31)
Pihak ketiga Third parties
Rupiah Rupiah
PT Bank Woori Saudara Tbk 144,538,500 -- PT Bank Woori Saudara Tbk
PT Bank Permata Tbk 58,000,000 -- PT Bank Permata Tbk
PT Bank Mega Syariah 43,000,000 36,000,000 PT Bank Mega Syariah
PT Bank KB Bukopin Syariah 19,500,000 12,500,000 PT Bank KB Bukopin Syariah
PT Bank BCA Syariah 11,500,000 5,500,000 PT Bank BCA Syariah
PT Bank CIMB Niaga Tbk 4,900,000 5,100,000 PT Bank CIMB Niaga Tbk
PT Bank Panin Dubai Syariah Tbk 3,500,000 3,500,000 PT Bank Panin Dubai Syariah Tbk
PT Bank BTPN Syariah Tbk 3,000,000 8,500,000 PT Bank BTPN Syariah Tbk
PT Bank Mega Tbk -- 115,250,000 PT Bank Mega Tbk
PT Bank Maybank Indonesia Tbk -- 9,500,000 PT Bank Maybank Indonesia Tbk
PT Bank SMBC Indonesia Tbk -- 5,500,000 PT Bank SMBC Indonesia Tbk
PT Bank Danamon Indonesia Tbk -- 5,500,000 PT Bank Danamon Indonesia Tbk
PT Bank Nationalnobu Tbk -- 2,500,000 PT Bank Nationalnobu Tbk
PT Bank Maybank Syariah Indonesia -- 1,500,000 PT Bank Maybank Syariah Indonesia
Dolar Amerika Serikat United States Dollar
PT Bank Mega Tbk 88,105,500 40,392,500 PT Bank Mega Tbk
Dah Sing Bank Ltd 17,574,928 154,438,723 Dah Sing Bank Ltd
PT Bank Permata Tbk -- 8,081,000 PT Bank Permata Tbk
Dolar Singapura Singapore Dollar
PT Bank Danamon Indonesia Tbk 1,339,942 1,211,373 PT Bank Danamon Indonesia Tbk
Dolar Hongkong Hongkong Dollar
Dah Sing Bank Ltd 6,486,031 27,179,663 Dah Sing Bank Ltd
Jumlah pihak ketiga 401,444,901 442,153,259 Total third parties
Cadangan kerugian penurunan nilai (211,335) (3,217,707) Expected credit losses
Jumlah deposito berjangka 3,198,081,044 2,157,622,420 Total time deposit
Mutasi cadangan kerugian penurunan Movement allowances for impairment
nilai adalah sebagai berikut: losses are as follows:
2025 2024
Rp Rp
Saldo awal tahun (3,217,707) (5,478,554) Balance at beginning year
Pemulihan 3,006,372 2,260,847 Recovery
Saldo akhir tahun (211,335) (3,217,707) Balance at end of year
78
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2025 2024
% %
Tingkat suku bunga per tahun: Interest rate per annum:
Rupiah 2.25% - 6.75% 2.50% - 7.50% Rupiah
Dolar Amerika Serikat 1.25% - 4.00% 1.00% - 5.50% United States Dollar
Dolar Singapura 3.80% - 4.75% 0.25% - 1.25% Singapore Dollar
Hongkong Dollar 2.70% - 3.15% 2.40% - 4.12% Hongkong Dollar
Jumlah deposito berjangka pada Time deposits as of December 31, 2025
31 Desember 2025 dan 2024, di Unit and 2024 in Sharia Business Unit
Bisnis Syariah adalah sebesar amounted to Rp92,465,050 and
Rp92.465.050 dan Rp65.944.550 Rp65,944,550, respectively (Note 37).
(Catatan 37).
Pada tanggal 31 Desember 2025, As of December 31, 2025, included in
termasuk dalam deposito berjangka time deposits are statutory funds of sharia
adalah dana jaminan yang dimiliki oleh business unit amounting to Rp5,000,000
unit bisnis syariah sebesar (2024: Rp5,000,000).
Rp5.000.000 (2024: Rp5.000.000).
b. Efek-efek b. Marketable securities
2025 2024
Rp Rp
Pihak berelasi (catatan 31) Related parties (note 31)
Nilai wajar melalui laba rugi Fair value through profit or loss
Saham 173,326,407 43,493,757 Shares
Reksadana 178,011,672 124,825,333 Mutual funds
351,338,079 168,319,090
Nilai wajar melalui Fair value through other
penghasilan komprehensif lain comprehensive income (FVTOCI)
Saham -- 74,963,500 Shares
Obligasi 5,672,601,918 6,106,818,761 Bonds
Reksadana 20,000,000 176,676,674 Mutual funds
5,692,601,918 6,358,458,935
Sub-jumlah - pihak berelasi 6,043,939,997 6,526,778,025 Sub-total - related parties
Pihak ketiga Third parties
Nilai wajar melalui laba rugi Fair value through profit or loss
Saham 114,974,863 94,601,123 Shares
Reksadana 620,856,512 240,231,148 Mutual funds
735,831,375 334,832,271
Nilai wajar melalui Fair value through other
penghasilan komprehensif lain comprehensive income (FVTOCI)
Saham -- 54,302,493 Shares
Obligasi 281,221,170 364,423,366 Bonds
Reksadana 104,037,878 390,981,192 Mutual funds
385,259,048 809,707,051
Sub-jumlah - pihak ketiga 1,121,090,423 1,144,539,322 Sub-total - third parties
Jumlah efek-efek 7,165,030,420 7,671,317,347 Total marketable securities
i. Saham i. Shares
Saham yang dimiliki adalah The shares are listed in the capital
saham perusahaan-perusahaan market, with details as follows:
yang tercatat di pasar modal,
dengan rincian sebagai berikut:
79
Page 563
PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31 Desember/December 31, 2025
Jumlah Saham/ Biaya Perolehan/ Nilai Wajar/
Number of Shares Cost Fair Value
Nilai wajar melalui laba rugi Fair value through profit or loss
Pihak berelasi (catatan 31) 173,326,407 Related parties (note 31)
Pihak ketiga Third parties
Rupiah Rupiah
PT Bank Central Asia Tbk 6,509,200 34,859,021 52,561,790 PT Bank Central Asia Tbk
PT Unilever Indonesia Tbk 4,213,000 17,801,047 10,953,800 PT Unilever Indonesia Tbk
PT United Tractors Tbk 262,400 7,662,962 7,740,800 PT United Tractors Tbk
PT Astra International Tbk 1,015,500 7,000,028 6,803,850 PT Astra International Tbk
PT Charoen Pokphand Indonesia Tbk 1,323,500 3,509,388 5,968,985 PT Charoen Pokphand Indonesia Tbk
PT Total Bangun Persada Tbk 3,911,100 3,317,130 3,969,767 PT Total Bangun Persada Tbk
PT Barito Pacific Tbk 1,100,481 1,099,688 3,598,573 PT Barito Pacific Tbk
PT Kalbe Farma Tbk 2,046,200 3,070,629 2,465,671 PT Kalbe Farma Tbk
PT Indofood Sukses Makmur Tbk 363,900 2,540,355 2,465,423 PT Indofood Sukses Makmur Tbk
PT Indofood CBP Sukses Makmur Tbk 242,900 2,522,713 1,991,780 PT Indofood CBP Sukses Makmur Tbk
PT Ciputra Development Tbk 2,272,600 3,227,067 1,886,258 PT Ciputra Development Tbk
PT Sumber Alfaria Trijaya Tbk 589,700 1,742,423 1,164,658 PT Sumber Alfaria Trijaya Tbk
PT AKR Corporindo Tbk 907,700 1,332,754 1,143,702 PT AKR Corporindo Tbk
PT Merdeka Copper Gold Tbk 489,099 1,586,893 1,115,146 PT Merdeka Copper Gold Tbk
PT Summarecon Agung Tbk 2,819,500 4,422,511 1,077,049 PT Summarecon Agung Tbk
PT Mitra Adiperkasa Tbk 922,900 1,302,969 1,075,179 PT Mitra Adiperkasa Tbk
PT Indosat Tbk 462,900 1,059,093 1,073,928 PT Indosat Tbk
PT Bumi Serpong Damai Tbk 995,600 2,060,846 901,018 PT Bumi Serpong Damai Tbk
PT Matahari Department Store Tbk 358,300 5,277,128 609,110 PT Matahari Department Store Tbk
PT Indocement Tunggal Prakarsa Tbk 74,700 1,570 558,383 PT Indocement Tunggal Prakarsa Tbk
PT Vale Indonesia Tbk 103,800 393,727 537,165 PT Vale Indonesia Tbk
PT Bakrieland Development Tbk 4,444,400 399,996 199,998 PT Bakrieland Development Tbk
PT Matahari Putra Prima Tbk 1,676,600 3,956,428 98,919 PT Matahari Putra Prima Tbk
PT Sri Rejeki Isman Tbk 900,000 -- 45,000 PT Sri Rejeki Isman Tbk
PT Astra Agro Lestari Tbk 99 1,131 728 PT Astra Agro Lestari Tbk
PT Truba Alam Manunggal PT Truba Alam Manunggal
Engineering Tbk 410,500 -- 411 Engineering Tbk
Dolar Hongkong Hongkong Dollar
Link Real Estate Investment Trust 33,000 5,352,238 2,458,429 Link Real Estate Investment Trust
MTR Corporation Ltd 26,000 2,582,714 1,664,032 MTR Corporation Ltd
New World Development Co Ltd 54,139 4,882,925 845,311 New World Development Co Ltd
Sub-jumlah 114,974,863 Sub-total
Jumlah nilai wajar melalui laba rugi 288,301,270 Total fair value through profit or loss
Jumlah saham 288,301,270 Total shares
31 Desember/December 31, 2024
Jumlah Saham/ Biaya Perolehan/ Nilai Wajar/
Number of Shares Cost Fair Value
Nilai wajar melalui laba rugi Fair value through profit or loss
Pihak berelasi (catatan 31) 43,493,757 Related parties (note 31)
Pihak ketiga Third parties
Rupiah Rupiah
PT Bank Central Asia Tbk 1,282,500 7,772,070 10,695,710 PT Bank Central Asia Tbk
PT Astra International Tbk 1,015,500 7,000,028 4,975,950 PT Astra International Tbk
PT Total Bangun Persada Tbk 3,911,100 3,317,130 2,659,548 PT Total Bangun Persada Tbk
PT United Tractors Tbk 97,700 2,518,935 2,615,918 PT United Tractors Tbk
PT Indofood Sukses Makmur Tbk 315,300 2,194,687 2,427,810 PT Indofood Sukses Makmur Tbk
PT Ciputra Development Tbk 2,272,600 3,227,067 2,227,148 PT Ciputra Development Tbk
PT Indofood CBP Sukses Makmur Tbk 179,300 1,991,653 2,039,538 PT Indofood CBP Sukses Makmur Tbk
PT Sumber Alfaria Trijaya Tbk 589,700 1,742,423 1,680,645 PT Sumber Alfaria Trijaya Tbk
PT Kalbe Farma Tbk 1,219,200 2,025,593 1,658,112 PT Kalbe Farma Tbk
PT Summarecon Agung Tbk 2,819,500 4,422,511 1,381,555 PT Summarecon Agung Tbk
PT Charoen Pokphand Indonesia Tbk 260,600 1,531,491 1,240,456 PT Charoen Pokphand Indonesia Tbk
PT Barito Pacific Tbk 1,100,481 1,099,688 1,012,443 PT Barito Pacific Tbk
PT Bumi Serpong Damai Tbk 995,600 2,060,846 940,842 PT Bumi Serpong Damai Tbk
PT AKR Corporindo Tbk 767,500 1,181,552 859,600 PT AKR Corporindo Tbk
PT Merdeka Copper Gold Tbk 489,099 1,586,893 789,895 PT Merdeka Copper Gold Tbk
PT Matahari Department Store Tbk 358,300 5,277,128 503,412 PT Matahari Department Store Tbk
PT Vale Indonesia Tbk 103,800 393,727 375,756 PT Vale Indonesia Tbk
PT Unilever Indonesia Tbk 72,800 583,836 137,228 PT Unilever Indonesia Tbk
PT Matahari Putra Prima Tbk 1,676,600 3,956,428 108,979 PT Matahari Putra Prima Tbk
PT Bakrieland Development Tbk 4,444,400 399,996 53,333 PT Bakrieland Development Tbk
PT Astra Agro Lestari Tbk 99 1,131,071 614 PT Astra Agro Lestari Tbk
PT Truba Alam Manunggal PT Truba Alam Manunggal
Engineering Tbk 410,500 411 411 Engineering Tbk
Dolar Hongkong Hongkong Dollar
AIA Group Ltd 110,000 11,205,032 12,878,635 AIA Group Ltd
Power Assets Holdings Ltd 83,000 8,346,572 9,357,681 Power Assets Holdings Ltd
Bank Of China Ltd - H Shares 1,050,000 7,887,519 8,671,029 Bank Of China Ltd - H Shares
China Life Insurance Co Ltd 250,000 11,933,866 7,634,084 China Life Insurance Co Ltd
China Construction Bank Corporation 450,000 6,843,757 6,065,664 China Construction Bank Corporation
Agricultural Bank Of China Ltd 300,000 1,999,645 2,764,495 Agricultural Bank Of China Ltd
80
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31 Desember/December 31, 2024
Jumlah Saham/ Biaya Perolehan/ Nilai Wajar/
Number of Shares Cost Fair Value
Regal Real Estate Investment Trust 2,765,000 13,764,201 2,703,235 Regal Real Estate Investment Trust
Link Real Estate Investment Trust 33,000 5,173,617 2,254,967 Link Real Estate Investment Trust
Hong Kong Exchanges and Clearing Ltd 3,000 3,069,798 1,839,669 Hong Kong Exchanges and Clearing Ltd
MTR Corporation Ltd 26,000 2,496,520 1,465,661 MTR Corporation Ltd
New World Development Co Ltd 54,139 4,719,966 581,100 New World Development Co Ltd
Sub-jumlah 94,601,123 Sub-total
Jumlah nilai wajar melalui laba rugi 138,094,880 Total fair value through profit or loss
Nilai wajar melalui Fair value through other
penghasilan komprehensif lain comprehensive income (FVTOCI)
Pihak berelasi (catatan 31) 74,963,500 Related parties (note 31)
Pihak ketiga Third parties
Rupiah Rupiah
PT Bank Central Asia Tbk 2,611,000 26,358,525 25,261,425 PT Bank Central Asia Tbk
PT Unilever Indonesia Tbk 6,231,400 11,329,165 11,746,189 PT Unilever Indonesia Tbk
PT United Tractors Tbk 262,400 7,662,962 7,025,760 PT United Tractors Tbk
PT Gudang Garam Tbk 209,300 2,929,724 2,778,458 PT Gudang Garam Tbk
PT Sarana Menara Nusantara Tbk 3,758,200 4,239,411 2,461,621 PT Sarana Menara Nusantara Tbk
PT HM Sampoerna Tbk 2,776,600 2,500,203 1,763,141 PT HM Sampoerna Tbk
PT Charoen Pokphand Tbk 350,000 2,298,750 1,666,000 PT Charoen Pokphand Tbk
PT Astra Argo Lestari Tbk 200,111 1,476,819 1,240,688 PT Astra Argo Lestari Tbk
PT Matahari Department Store Tbk 223,600 362,232 314,158 PT Matahari Department Store Tbk
PT Sri Rejeki Isman Tbk 900,000 45,000 45,000 PT Sri Rejeki Isman Tbk
PT Barito Pacific Tbk 56 58 52 PT Barito Pacific Tbk
Sub-jumlah 54,302,492 Sub-total
Jumlah nilai wajar melalui 129,265,992 Total fair value through other
penghasilan komprehensif lain comprehensive income
Jumlah saham 267,360,872 Total shares
ii. Obligasi ii. Bonds
Tingkat
bunga per
Tanggal tahun (%)/
jatuh tempo/ Interest rate Peringkat/Rating Nilai wajar/Fair value
Maturity date per annum (%) 2025 2024 2025 2024
Nilai wajar melalui penghasilan komprehensif lain/
Fair value through other comprehensive
income (FVOCI)
Pihak berelasi (catatan 31)/
Related parties (note 31)/ 5,672,601,918 6,106,818,761
Pihak ketiga/Third parties
Rupiah/ Rupiah
Obligasi Berkelanjutan II 29 Maret 2027/
Mayora Indah Tahap II Tahun 2022 Seri A March 29 , 2027 7.00% AA AA 60,974,324 59,320,638
Obligasi Berkelanjutan IV Bank Panin 8 Oktober 2029/
Tahap II Tahun 2024 October 8, 2029 7.25% AA AA 58,162,969 17,489,981
MTN III SNP Th 2017 Sr B 13 November 2019/
November 13, 2019 12.13% Default Default 50,000,000 50,000,000
MTN VI Sunprima Nusantara 7 Maret 2020/
Pembiayaan Thp I Thn 2018 Sr B March 7, 2020 10.50% Default Default 50,000,000 50,000,000
Obligasi Berkelanjutan I Dian Swastatika 5 Juni 2029/
Sentosa Thp II Th 2024 Seri C June 5, 2029 9.00% AA AA 43,422,435 62,365,186
Sukuk Ijarah Berkelanjutan III 1 September 2027/
XL Axiata Thp I Thn 2022 Sr B September 1, 2027 7.40% AAA AAA 41,144,695 40,108,251
Obligasi Berkelanjutan II 1 September 2027/
XL Axiata Tahap I Tahun 2022 Seri B September 1, 2027 7.40% AAA AAA 26,311,220 26,237,640
MTN III SNP Th 2017 Sr A 30 Oktober 2018/
October 30, 2018 12.50% Default Default 25,000,000 25,000,000
Obligasi Subordinasi Berkelanjutan 13 November 2026/
Bank UOB Indonesia Thp II Thn 2019 November 13, 2026 9.25% AA AA 18,567,122 18,509,245
MTN VI Sunprima Nusantara 23 September 2019/
Pembiayaan Thp I Thn 2018 Sr C September 23, 2019 10.25% Default Default 18,000,000 18,000,000
Obligasi Berkelanjutan I Dian Swastatika 9 Oktober/
Sentosa Thp IV Th 2025 October 9, 2030 6.88% AA -- 17,262,547 --
Sukuk Mudharabah Berkelanjutan I Dian 9 Oktober/
Swastatika Sentosa Thp IV Th 2025 October 9, 2030 6.88% AA -- 13,274,496 --
Sukuk Ijarah Berkelanjutan I XL 28 April 2027/
Axiata Thp II Thn 2017 Sr E April 28, 2027 9.40% AA+ AAA 5,244,273 5,228,925
Obligasi Subordinasi Berkelanjutan IV 8 Oktober 2024/
Bank Panin Thp II Thn 2024 October 8, 2024 7.25% AA AA -- 40,362,400
Obligasi Berkelanjutan VI Tower Bersama 16 Februari 2025/
Infrastructure Tahap III Tahun 2024 February 16, 2025 6.75% AA+ AA+ -- 29,978,163
Obligasi Berkelanjutan II 1 September 2025 /
XL Axiata Tahap I Tahun 2022 Seri A September 1, 2025 6.75% AA+ AAA -- 18,979,860
81
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Tingkat
bunga per
Tanggal tahun (%)/
jatuh tempo/ Interest rate Peringkat/Rating Nilai wajar/Fair value
Maturity date per annum (%) 2025 2024 2025 2024
Obligasi Berkelanjutan V Adira 22 Maret 2025/
Finance Thp III Thn 2022 Sr B March 22, 2025 5.60% AAA AAA -- 17,781,120
Obligasi Berkelanjutan V Federal 25 Maret 2025/
International Finance Thp III Thn 2022 Sr B March 25, 2025 5.60% AAA AAA -- 13,964,020
Sukuk Mudharabah Berkelanjutan I Dian 5 Juni 2029/
Sentosa Thp II Th 2024 Seri C June 5, 2029 9.00% AA AA -- 10,394,195
Obligasi Berkelanjutan V Astra 22 Maret 2025/
Sedaya Finance Thp IV Th 2022 Sr B March 22, 2025 5.70% AAA AAA -- 9,986,000
Sub - jumlah/ Sub - Total 427,364,081 513,705,624
Dikurangi penyisihan kerugian
penurunan nilai - pihak ketiga/
Less allowance for impairment losses
- third parties (146,142,911) (149,282,258)
Jumlah pihak ketiga/
Total third parties 281,221,170 364,423,366
Jumlah nilai wajar melalui penghasilan komprehensif
lain/ Fair value through other comprehensive 5,953,823,088 6,471,242,127
income (FVOCI)
Jumlah - neto/ Total - net 5,953,823,088 6,471,242,127
2025 2024
% %
Tingkat bunga per tahun Interest rate per annum
Rupiah 4.78%-14.00% 4.88%-11.00% Rupiah
Dolar Amerika Serikat 2.55%-8.55% 2.55%-7.75% United States Dollar
Perubahan penyisihan kerugian Changes in the allowance for impairment
penurunan nilai pada obligasi losses on bonds are as follows:
adalah sebagai berikut:
2025 2024
Rp Rp
Obligasi Bonds
Saldo awal tahun (149,282,258) (10,651,714) Balance at beginning year
Penambahan -- (138,630,544) Additional
Pemulihan 3,139,347 -- Recovery
Saldo akhir tahun (146,142,911) (149,282,258) Balance at end of year
Jumlah Surat berharga dalam Securities in the form of sukuk as of
bentuk sukuk pada 31 Desember December 31, 2025 and 2024 in the
2025 dan 2024, pada Unit Bisnis Sharia Business Unit amounted to
Syariah masing-masing sebesar Rp23,010,159 and Rp39,875,440,
Rp23.010.159 dan Rp39.875.440 respectively (Note 37).
(Catatan 37).
Pada tanggal 31 Desember 2025 As of December 31, 2025 and
dan 31 Desember 2024, termasuk December 31, 2024, bonds include
dalam obligasi adalah obligasi bonds placed as statutory funds
yang ditempatkan sebagai Dana amounted to Rp70,162,000.
jaminan sebesar Rp70.162.000.
Peringkat untuk efek-efek Rupiah Ratings for Rupiah securities is based
adalah berdasarkan peringkat on ratings issued by
yang dikeluarkan PT Pemeringkat PT Pemeringkat Efek Indonesia
Efek Indonesia (Pefindo). (Pefindo).
Peringkat untuk efek-efek AS$ Ratings for US$ securities are based on
adalah berdasarkan peringkat ratings issued by Fitch.
yang dikeluarkan Fitch.
82
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
iii. Reksadana iii. Mutual funds
2025 2024
Rp Rp
Nilai wajar melalui laba rugi Fair value through profit or loss
Pihak berelasi (catatan 31) 178,011,672 124,825,333 Related parties (note 31)
Pihak ketiga Third parties
Rupiah Rupiah
Syailendra Pendapatan Tetap Premium 167,696,639 -- Syailendra Pendapatan Tetap Premium
Reksadana Kisi Fixed Income Fund 115,328,525 -- Reksadana Kisi Fixed Income Fund
ETF Premier IDX 30 74,840,443 41,924,620 ETF Premier IDX 30
Ashmore Saham Sejahtera Nusantara 71,570,012 -- Ashmore Saham Sejahtera Nusantara
Reksadana STAR Stable Income Fund 54,354,328 -- Reksadana STAR Stable Income Fund
Syailendra MSCI Indonesia Fund Index 34,870,925 -- Syailendra MSCI Indonesia Fund Index
Reksadana Trimegah Dana Reksadana Trimegah Dana
Tetap Syariah Kelas A 32,133,114 -- Tetap Syariah Kelas A
Reksadana Indeks Batavia IDX30 ETF 18,699,000 -- Reksadana Indeks Batavia IDX30 ETF
Reksadana Indeks Batavia Sri Kehati ETF 15,444,000 -- Reksadana Indeks Batavia Sri Kehati ETF
Reksadana Trimegah Dana Reksadana Trimegah Dana
Tetap Syariah 11,553,748 -- Tetap Syariah
Reksa Dana Avrist Reksa Dana Avrist
Ada Saham Blue Safir Kelas A 8,757,769 -- Ada Saham Blue Safir Kelas A
Syailendra Sharia Fixed Income Fund Syailendra Sharia Fixed Income Fund
Kelas A 6,034,492 -- Kelas A
Reksadana Pacific Money Market 5,930,621 5,622,078 Reksadana Pacific Money Market
Reksadana SAM Indonesia Equity Fund 1,845,301 -- Reksadana SAM Indonesia Equity Fund
Reksadana Panin Dana Prima 1,797,595 -- Reksadana Panin Dana Prima
Ashmore Dana Ekuitas Nusantara -- 63,482,864 Ashmore Dana Ekuitas Nusantara
ETF Premier Sri-Kehati -- 38,986,338 ETF Premier Sri-Kehati
BNP Paribas Sri-Kehati -- 35,740,572 BNP Paribas Sri-Kehati
Reksa Dana Indeks Panin IDX 30 Kelas A -- 22,761,484 Reksa Dana Indeks Panin IDX 30 Kelas A
Schroder Dana Prestasi Plus -- 22,677,458 Schroder Dana Prestasi Plus
ETF Premier LQ-45 -- 9,035,734 ETF Premier LQ-45
Sub - jumlah 620,856,512 240,231,148 Sub - total
Jumlah nilai wajar melalui laba rugi 798,868,184 365,056,481 Total fair value through profit or loss
Nilai wajar melalui penghasilan Fair value through other comprehensive
komprehensif lain income (FVOCI)
Pihak berelasi (catatan 31) 20,000,000 176,676,674 Related parties (note 31)
Pihak ketiga Third parties
Rupiah Rupiah
Reksadana Penyertaan Terbatas Reksadana Penyertaan Terbatas
Manulife Obligasi Unggulan Kelas A 48,037,983 47,266,117 Manulife Obligasi Unggulan Kelas A
Reksadana Trimegah Fixed Income Plan 25,765,305 24,851,308 Reksadana Trimegah Fixed Income Plan
Reksadana Ashmore Dana Obligasi Reksadana Ashmore Dana Obligasi
Unggulan Nusantara 19,508,891 18,854,084 Unggulan Nusantara
Reksadana Avrist Prime Income Fund 10,589,923 10,258,783 Reksadana Avrist Prime Income Fund
Reksadana Penyertaan Terbatas Reksadana Penyertaan Terbatas
Batavia Dana Obligasi Ultima 10,341,719 9,973,158 Batavia Dana Obligasi Ultima
Reksadana Avrist Ada Obligasi Berlian 9,863,997 9,537,499 Reksadana Avrist Ada Obligasi Berlian
Syailendra Pendapatan Tetap Premium -- 131,343,450 Syailendra Pendapatan Tetap Premium
Syailendra MSCI Indonesia Fund Index -- 61,091,078 Syailendra MSCI Indonesia Fund Index
Reksadana STAR Stable Income Fund -- 26,042,318 Reksadana STAR Stable Income Fund
Premier ETF IDX 30 -- 17,722,470 Premier ETF IDX 30
Reksadana Indeks Batavia IDX30 ETF -- 17,215,500 Reksadana Indeks Batavia IDX30 ETF
Reksadana Indeks Batavia Sri Kehati ETF -- 14,421,000 Reksadana Indeks Batavia Sri Kehati ETF
Reksadana Trimegah Dana Reksadana Trimegah Dana
Tetap Syariah -- 10,584,644 Tetap Syariah
Reksa Dana Avrist Reksa Dana Avrist
Ada Saham Blue Safir Kelas A -- 8,942,437 Ada Saham Blue Safir Kelas A
Reksadana Panin Dana Prima -- 1,710,134 Reksadana Panin Dana Prima
Reksadana SAM Indonesia Equity Fund -- 1,283,122 Reksadana SAM Indonesia Equity Fund
Sub - jumlah 124,107,818 411,097,102 Sub - total
Cadangan kerugian penurunan nilai (20,069,940) (20,115,910) Allowances for impairment losses
Jumlah nilai wajar melalui penghasilan Total fair value through other
komprehensif lain 124,037,878 567,657,866 comprehensive income (FVOCI)
Jumlah reksadana 922,906,062 932,714,347 Total mutual fund
83
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Mutasi cadangan kerugian Movement allowances for impairment
penurunan nilai adalah sebagai losses are as follows:
berikut:
2025 2024
Rp Rp
Saldo awal tahun (20,115,910) (146,214) Balance at beginning year
Penambahan -- (19,969,696) Additional
Pemulihan 45,970 -- Recovery
Saldo akhir tahun (20,069,940) (20,115,910) Balance at end of year
Lihat Catatan 31 untuk rincian Refer to Note 31 for details of related
saldo dan transaksi pihak berelasi. parties balances and transactions.
c. Pernyataan langsung c. Direct participations
Persentase kepemilikan/
Percentage of ownership
31 Desember/December 31 31 Desember/December 31
Nama Entitas/Name of Entity 2025 2024 2025 2024
PT Reasuransi Maipark Indonesia 14.83% 14.83% 28,009,206 28,009,206
PT Pemeringkat Efek Indonesia 0.10% 0.10% 10,000 10,000
Jumlah 28,019,206 28,019,206
PT Reasuransi Maipark Indonesia PT Reasuransi Maipark Indonesia
Pada tahun 2003, Perseroan In 2003, the Company acquired 11.78%
mengakuisisi 11,78 % kepemilikan share ownership and voting rights of
saham dan hak suara PT Asuransi PT Asuransi Maipark Indonesia (Formerly
Maipark Indonesia (Dahulu bernama named Special Risk Insurance Company)
Perusahaan Asuransi Risiko Khusus) with the amount paid was
dengan jumlah yang dibayarkan adalah Rp 5,100,000.
sebesar Rp5.100.000.
PT Pemeringkat Efek Indonesia PT Pemeringkat Efek Indonesia
Pada tahun 2017, Perusahaan melalui In 2017, the Company through its subsidiary,
anak usahanya, PT Tugu Pratama PT Tugu Pratama Interindo acquired 0.1%
Interindo mengakuisisi 0,1% share ownership of
kepemilikan saham PT Pemeringkat PT Pemeringkat Efek Indonesia.
Efek Indonesia.
Grup melakukan evaluasi atas investasi The Group evaluated its long term investment
jangka panjang saham yang tidak in shares with no quoted market price and the
tersedia nilai pasarnya dan Manajemen Management believe that there is no
berpendapat bahwa tidak terdapat indication of impairment on direct
indikasi penurunan nilai atas participations.
penyertaan langsung tersebut.
d. Investasi pada entitas asosiasi d. Investment in associates
Persentase kepemilikan/
Percentage of ownership
31 Desember/December 31 31 Desember/December 31
Nama Entitas/Name of Entity 2025 2024 2025 2024
PT Asuransi Samsung Tugu 30.00% 30.00% 186,281,404 178,565,473
Jumlah 186,281,404 178,565,473
84
Page 568
PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Mutasi investasi dengan metode Changes in investments under the equity
ekuitas: method:
2025 2024
Rp Rp
PT Asuransi Samsung Tugu PT Asuransi Samsung Tugu
Saldo awal 178,565,473 166,600,716 Beginning balance
Bagian laba bersih entitas asosiasi 5,902,416 12,677,012 Share of associated net income
Selisih transaksi perubahan Differences from changes of
ekuitas yang berasal dari equity due to change of fair
perubahan nilai wajar aset value available-for-sale
keuangan tersedia untuk dijual 1,949,108 (835,896) marketable securities
Pengukuran kembali atas Remeasurement of employee
liabilitas imbalan kerja 4,797 142,611 benefits liability
Pengukuran Kembali atas Remeasurement of
Beban Keuangan Asuransi (140,390) (18,970) Insurance Finance Expense
Saldo akhir 186,281,404 178,565,473 Ending balance
--
Total aset, total liabilitas, dan total laba The total assets, liabilities, and income for the
tahun berjalan dari entitas asosiasi year of the associates are as follows:
adalah sebagai berikut:
2025 2024
Rp Rp
Jumlah aset 1,241,886,486 900,439,426 Total assets
Jumlah liabilitas 776,546,657 460,819,367 Total liabilities
Jumlah laba tahun berjalan 19,674,721 42,256,708 Total income for the year
e. Akumulasi perubahan nilai wajar e. Accumulated changes in fair values of
efek yang tersedia untuk dijual available-for-sale
Akumulasi perubahan dan perubahan Accumulated changes and changes for the
tahun berjalan nilai wajar efek yang year in fair values of available-for-sale
tersedia untuk dijual Grup adalah marketable securities of the Group are as
sebagai berikut: follows:
2025 2024
Rp Rp
Perubahan nilai wajar 137,502,094 (98,531,379) Changes in fair value
Pajak penghasilan terkait pos Income tax related to items
yang akan direklasifikasi ke laba rugi 3,673,565 6,722,643 that will be reclassified to profit or loss
141,175,659 (91,808,736)
Kenaikan yang diatribusikan Increase attributable
kepada non pengendali 20,684,952 11,294,971 to controling interest
161,860,611 (80,513,765)
Saldo awal (61,199,111) 19,314,654 Beginning balance
Saldo akhir 100,661,500 (61,199,111) Ending balance
f. Properti investasi f. Investment properties
31 Desember/December 31, 2025
Dampak
Selisih translasi
penyesuaian laporan
nilai wajar/ keuangan/
Differences Effect on
Saldo awal/ arising financial Saldo akhir/
Beginning Penambahan/ Pengurangan/ from fair value statement Reklasifikasi/ Ending
balance Additions Deductions adjustment translation Reclasification balance
Nilai wajar Fair value
Tanah 806,190,163 -- -- (24,763,523) -- -- 781,426,640 Land
Gedung dan fasilitas 373,753,230 -- -- (10,967,394) (260,210) -- 362,525,626 Building and facilities
Jumlah 1,179,943,393 -- -- (35,730,917) (260,210) -- 1,143,952,266 Total
Nilai buku neto 1,179,943,393 1,143,952,266 Net book value
85
Page 569
PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31 Desember/December 31, 2024
Dampak
Selisih translasi
penyesuaian laporan
nilai wajar/ keuangan/
Differences Effect on
Saldo awal/ arising financial Saldo akhir/
Beginning Penambahan/ Pengurangan/ from fair value statement Reklasifikasi/ Ending
balance Additions Deductions adjustment translation Reclasification balance
Nilai wajar Fair value
Tanah 816,147,989 -- -- (9,957,826) -- -- 806,190,163 Land
Gedung dan fasilitas 1,501,479,379 -- -- (15,360,994) (221,543) (1,112,143,612) 373,753,230 Building and facilities
Jumlah 2,317,627,368 -- -- (25,318,820) (221,543) (1,112,143,612) 1,179,943,393 Total
Nilai buku neto 2,317,627,368 1,179,943,393 Net book value
Pendapatan sewa dari properti Rental income from subsidiary’s investment
investasi entitas anak sebesar property amounting to Rp113,779,196 for the
Rp113.779.196 untuk tahun yang year ended December 31, 2025 were
berakhir pada tanggal 31 Desember recorded as rental business income in
2025 dicatat sebagai pendapatan account “Other operating revenue”
usaha sewa di dalam akun (2024: Rp103,684,334).
“Pendapatan operasinal lainnya”
(2024: Rp103.684.334).
Grup telah melakukan penilaian fair The Group performed valuation of fair value
value atas properti investasi on the investment property based on
berdasarkan hasil penilaian yang valuation carried out by Registered Public
dilakukan oleh Kantor Jasa Penilai Appraisers (KJPP) Ferbiman Siregar &
Publik (KJPP) Ferbiman Siregar & Pertners and Registered Public Appraisers
Rekan dan Kantor Jasa Penilai Publik (KJPP) Ruky Safrudin & Partners, an
(KJPP) Ruky Safrudin & Rekan, penilai independent appraiser, for December 31,
independen, untuk tanggal 2025, and 2024. Based on the valuation
31 Desember 2025 dan 2024. reports, the value of the Group’s investment
Berdasarkan hasil penilaian tersebut, in properties amounted to Rp1,143,952,266
nilai properti investasi Grup adalah and Rp1,179,943,393 as of December 31,
sebesar Rp1.143.952.266 dan 2025 and 2024, respectively. The valuation
Rp1.179.943.393 masing-masing pada performed was based on cost and revenue
tanggal 31 Desember 2025 dan 2024. method.
Penilaian dilakukan berdasarkan
metode biaya dan pendapatan.
Selisih penyesuaian nilai wajar properti Difference arising from fair value adjustment
investasi untuk tahun yang berakhir on investment properties for the year ended
pada tanggal 31 Desember 2025 dan December 31, 2025 and 2024 were recorded
2024 dicatat sebagai bagian dari as part of “Investment Income” (Note 26) in
“Pendapatan Investasi” (Catatan 26) the profit or (loss) amounted to
pada laba (rugi) adalah masing-masing (Rp37,956,116) and (Rp25,318,820),
sebesar (Rp37.956.116) dan respectively.
(Rp25.318.820).
Pada tanggal 31 Desember 2025 dan On December 31, 2025 and 2024, investment
2024, properti investasi diasuransikan properties are covered by insurance against
terhadap risiko kerugian akibat losses by fire and other risks together with
kebakaran dan risiko lainnya bersama fixed assets (Note 9). Management believes
dengan aset tetap (Catatan 9). that the sum insured is adequate to cover all
Manajemen berpendapat bahwa nilai possible losses.
pertanggungan tersebut cukup untuk
menutup kemungkinan kerugian atas
properti investasi yang
dipertanggungkan.
Grup menyajikan nilai wajar atas The Group presents the fair value of the
properti investasi berdasarkan hierarki investment property based on fair value
nilai wajar tingkat 3. hierarchy level 3.
86
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
7. Piutang lain-lain 7. Other receivables
2025 2024
Rp Rp
Piutang usaha 131,717,359 144,061,440 Trade receivables
Piutang bunga 107,955,831 101,233,654 Interest receivables
Piutang jasa kendaraan 45,437,915 28,013,935 Vehicle services receivables
Piutang premi 15,543,108 29,447,413 Premium receivables
Piutang karyawan 636,445 1,455,009 Employee receivables
Piutang Legal -- 44,737,505 Legal Receivable
Lain-lain (masing-masing dibawah Others (each below
Rp10.000.000) 451,841,835 259,008,082 Rp10,000,000)
Sub-jumlah 753,132,493 607,957,038 Sub-total
Dikurangi: Less:
Penyisihan kerugian penurunan Allowance for impairment
nilai piutang losses of receivables
- Dari piutang lainnya (192,646,528) (186,723,525) From other receivables -
- Dari piutang usaha (2,884,165) (2,060,519) From trade receivables -
Sub-jumlah (195,530,693) (188,784,044) Sub-total
Jumlah - neto 557,601,800 419,172,994 Total - net
Pada 31 Desember 2024, Piutang legal As of December 31, 2024, Legal receivables
merupakan penggantian biaya legal represent reimbursement of legal fees
sebesar USD 2.768.924 dari Citibank terkait amounted to USD 2,768,924 from Citibank
dengan pemenangan kasus litigasi yang related to a litigation case, which its income
pendapatannya telah dicatat pada tahun has been recorded at 2023 period.
2023 pada pendapatan lain-lain.
Berdasarkan penelaahan atas status saldo Based on the review of the status of other
piutang lain-lain pada akhir tahun, receivables account at the end of year, the
manajemen Grup berpendapat bahwa Group’s management believes that the
jumlah penyisihan kerugian penurunan nilai allowance for impairment losses is adequate to
yang dibentuk cukup untuk menutup cover possible losses that may arise from
kemungkinan kerugian yang mungkin timbul uncollectible other receivables.
atas tidak tertagihnya piutang lain-lain.
Perubahan penyisihan kerugian penurunan Changes in the allowance for impairment
nilai untuk piutang lain-lain adalah sebagai losses for other receivables are as follows:
berikut:
2025 2024
Rp Rp
Saldo awal tahun (188,784,044) (158,791,304) Balance at beginning year
Penambahan (6,746,649) -- Addition
Pemulihan -- (29,992,740) Recovery
Saldo akhir tahun (195,530,693) (188,784,044) Balance at end year
Lihat Catatan 31 untuk rincian saldo dan Refer to Note 31 for details of related parties
transaksi pihak berelasi. balances and transactions.
87
Page 571
PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
8. Aset lain-lain 8. Other assets
2025 2024
Rp Rp
Dana jaminan 479,092,666 497,974,086 Restricted fund
Beban komisi ditangguhkan 6,278,686 8,377,373 Deferred acquisition cost
Aset reasuransi syariah 8,588,981 9,842,848 Syariah reinsurance asset
Persediaan 4,237,821 3,331,604 Inventory
Beban ditangguhkan 1,800,326 415,120 Deferred acquisition cost
Sertifikat keanggotaan golf 369,000 369,000 Golf certificate membership
Lainnya (masing-masing di bawah Others (each below
Rp5.000.000) 53,526,807 28,641,223 Rp5,000,000)
Jumlah 553,894,287 548,951,254 Total
Dikurangi: Less:
Penyisihan kerugian penurunan Allowance for impairment
nilai (5,089,020) (5,222,324) losses
Jumlah - neto 548,805,267 543,728,930 Total - Net
Perubahan penyisihan kerugian penurunan Changes in the allowance for impairment
nilai untuk asset lain-lain adalah sebagai losses for other assets are as follows:
berikut:
2025 2024
Rp Rp
Saldo awal tahun (5,222,324) (2,234,575) Balance at beginning year
Penambahan 3,272,651 -- Addition
Pemulihan (3,139,347) (2,987,749) Recovery
Saldo akhir tahun (5,089,020) (5,222,324) Balance at end year
Saldo bagi hasil yang masih harus diterima As of December 31, 2025, and 2024, ujroh
oleh dana ujroh pada 31 Desember 2025 revenue share receivables in Sharia Business
dan 2024, pada Unit Bisnis Syariah masing- Unit amounted to Rp729,439 and Rp733,578
masing adalah sebesar Rp729.439 dan respectively.
Rp733.578.
Aset reasuransi pada 31 Desember 2025 As of December 31, 2025 and 2024,
dan 2024, pada Unit Bisnis Syariah masing- reinsurance assets in Sharia Business Unit
masing adalah sebesar Rp8,588,981 dan amounted to Rp8,588,981 dan Rp9,842,848
Rp9.842.848 (Catatan 37). respectively (Note 37).
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025, and 2024, time
deposito berjangka Perseroan yang deposits of the Company which amount to
ditempatkan sebesar Rp379.230.000 dan Rp379,230,000 and Rp392,892,500
Rp392.892.500 digunakan sebagai dana respectively, are used as guarantee for
jaminan yang dibentuk untuk kepentingan business agreement. Included in others there
perjanjian bisnis. Termasuk di dalam are, salvage collateral.
lainnya terdapat jaminan salvage.
88
Page 572
PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
9. Aset tetap - Neto 9. Fixed assets - Net
31 Desember/December 31, 2025
Penyesuaian Penyesuaian
Saldo awal/ nilai wajar/ translasi/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Fair value Translation Ending
balance Additions Deductions Reclassification adjustment adjustment Balance
Biaya perolehan Cost
Tanah 707,012,937 -- -- -- 46,794,816 -- 753,807,753 Land
Gedung kantor 1,275,807,870 5,368,906 -- 157,959 (105,449,056) -- 1,175,885,679 Office buildings
Kendaraan bermotor 1,091,781,368 319,369,843 -- (58,105,588) -- -- 1,353,045,623 Motor vehicles
Meubel dan perabot Kantor 77,508,589 1,204,382 -- -- -- -- 78,712,971 Office furniture and fixtures
Mesin dan peralatan Kantor 25,215,073 442,650 -- 50,239 -- -- 25,707,962 Office machines and equipment
Peralatan komputer 94,868,741 5,733,267 -- 461,692 -- -- 101,063,700 Computer
Aset dalam penyelesaian 7,471,722 6,231,165 -- (669,989) -- -- 13,032,898 Construction in progress
Sewa guna usaha Kendaraan 7,341,725 -- -- (1,225,455) -- -- 6,116,270 Leased asset Vehicle
Total 3,287,008,025 338,350,213 -- (59,331,142) (58,654,240) -- 3,507,372,856 Total
Akumulasi penyusutan Accumulated depreciation
Gedung kantor 31,313,281 58,663,546 -- -- -- -- 89,976,827 Office building
Kendaraan bermotor 168,262,834 105,391,365 -- (26,652,924) -- -- 247,001,275 Motor vehicles
Meubel dan perabot Kantor 72,965,513 978,454 -- -- -- -- 73,943,967 Office furniture and fixtures
Mesin dan peralatan Kantor 23,342,232 696,515 -- (157,789) -- -- 23,880,958 Office machines and equipment
Peralatan komputer 81,344,621 7,913,707 -- -- -- -- 89,258,328 Computer
Sewa guna usaha Kendaraan 2,838,653 859,675 -- (457,849) -- -- 3,240,479 Leased asset Vehicle
Total 380,067,134 174,503,262 -- (27,268,562) -- -- 527,301,834 Total
Nilai buku neto 2,906,940,891 163,846,951 -- (32,062,580) (58,654,240) -- 2,980,071,022 Net book value
31 Desember/December 31, 2024
Penyesuaian Penyesuaian
Saldo awal/ nilai wajar/ translasi/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Fair value Translation Ending
balance Additions Deductions Reclassification adjustment adjustment Balance
Biaya perolehan Cost
Tanah 711,137,767 -- -- -- (4,124,830) -- 707,012,937 Land
Gedung kantor 214,437,901 906,075 -- 1,112,143,612 (51,707,912) 28,194 1,275,807,870 Office buildings
Kendaraan bermotor 790,128,554 269,731,377 -- 31,921,437 -- -- 1,091,781,368 Motor vehicles
Meubel dan perabot Kantor 77,954,314 102,395 (552,489) -- -- 4,369 77,508,589 Office furniture and fixtures
Mesin dan peralatan Kantor 24,726,100 650,278 (168,076) -- -- 6,771 25,215,073 Office machines and equipment
Peralatan komputer 90,520,475 4,459,614 (198,497) -- -- 87,149 94,868,741 Computer
Aset dalam penyelesaian 39,393,160 486,760 (486,761) (31,921,437) -- -- 7,471,722 Construction in progress
Sewa guna usaha Kendaraan 7,341,725 -- -- -- -- -- 7,341,725 Leased asset Vehicle
Total 1,955,639,996 276,336,499 (1,405,823) 1,112,143,612 (55,832,742) 126,483 3,287,008,025 Total
Akumulasi penyusutan Accumulated depreciation
Gedung kantor 19,543,525 38,513,346 -- -- (26,866,622) 123,032 31,313,281 Office building
Kendaraan bermotor 152,138,750 16,124,084 -- -- -- -- 168,262,834 Motor vehicles
Meubel dan perabot Kantor 70,731,365 2,784,016 (552,489) -- -- 2,621 72,965,513 Office furniture and fixtures
Mesin dan peralatan Kantor 22,520,577 956,166 (138,839) -- -- 4,328 23,342,232 Office machines and equipment
Peralatan komputer 74,185,526 7,304,709 (188,760) -- -- 43,146 81,344,621 Computer
Sewa guna usaha Kendaraan 2,217,392 621,261 -- -- -- -- 2,838,653 Leased asset Vehicle
Total 341,337,135 66,303,582 (880,088) -- (26,866,622) 173,127 380,067,134 Total
Nilai buku neto 1,614,302,861 210,032,917 (525,735) 1,112,143,612 (28,966,120) (46,644) 2,906,940,891 Net book value
Seluruh beban penyusutan dicatat sebagai All depreciation expense is recorded as
beban usaha dan beban usaha lainnya. operating expense dan other operating
expense.
Rincian dari keuntungan/kerugian penjualan The details of gains on disposal of fixed assets
aset tetap adalah sebagai berikut: are as follows:
2025 2024
Rp Rp
Penerimaan dari penjualan 17,558 612,236 Proceeds from disposals
Nilai buku neto -- 525,735 Net book value
Laba penjualan aset tetap 17,558 86,501 Gain on disposal of fixed assets
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024 the cost of
biaya perolehan aset tetap yang telah fixed assets which have been fully depreciated
disusutkan penuh tetapi masih digunakan but still being used amounted to
masing-masing sebesar Rp163.683.742 Rp163,683,742 and Rp203,939,354,
dan Rp203.939.354. respectively.
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, the Group
Grup melakukan peninjauan kembali atas performed a review on useful life, depreciation
masa manfaat, metode penyusutan, dan method, and residual value of fixed assets and
nilai residu aset tetap dan menyimpulkan concluded that there was no change in those
bahwa tidak terdapat perubahan atas methodology and assumptions.
metode dan asumsi tersebut.
89
Page 573
PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Pada tanggal 31 Desember 2025 dan 2024 As of December 31, 2025 and 2024, fixed
aset tetap yang diasuransikan terhadap assets are covered by insurance against
risiko kebakaran dan risiko lainnya losses by fire and other risks under blanket
berdasarkan suatu paket polis tertentu policies to related parties with sum insured of
kepada pihak berelasi, dengan nilai Rp1,547,211,158 and Rp1,290,637,874,
pertanggungan masing-masing sebesar respectively, which, in the Group
Rp1.547.211.158 dan Rp1.290.637.874 management's opinion, is adequate to cover
dimana manajemen Grup berpendapat, possible losses from such risks.
bahwa nilai pertanggungan tersebut cukup
untuk menutup kemungkinan kerugian yang
timbul atas aset tetap yang
dipertanggungkan.
Nilai wajar tanah dan bangunan Grup pada The fair value of the Group’s land and buildings
tanggal 31 Desember 2025 dan 2024 as of December 31, 2025 and 2024 is based
berdasarkan hasil penilaian yang dilakukan on valuation carried out by Registered Public
oleh Kantor Jasa Penilai Publik (KJPP) Appraisers (KJPP) Ferbiman Siregar &
Ferbiman Siregar & Rekan dan Kantor Jasa Partners and Registered Public Appraisers
Penilai Publik (KJPP) Ruky Safrudin & (KJPP) Ruky Safrudin & Partners.
Rekan.
Kendaraan milik entitas anak (PMS) Kendaraan milik entitas anak (PMS)
dijaminkan sebagai jaminan fasilitas dijaminkan sebagai jaminan fasilitas pinjaman
pinjaman yang diperoleh entitas anak yang diperoleh entitas anak tersebut
tersebut (Catatan 17). (Note 17).
Manajemen Grup berpendapat bahwa tidak The Group’s management believes that there
terdapat indikasi penurunan nilai atas aset is no indication of impairment on such fixed
tetap tersebut. assets.
Selisih penilaian aset tetap yang dicatat Revaluation increments of fixed assets which
dalam akun “Surplus Revaluasi Aset Tetap” are recorded in “Fixed Assets Revaluation
sebagai bagian dari penghasilan Surplus” account as part of other
komprehensif lain pada laporan laba rugi comprehensive income in the consolidated
dan penghasilan komprehensif lain statements of profit or loss and other
konsolidasian adalah sebagai berikut: comprehensive income are below:
2025 2024
Rp Rp
Dampak revaluasi aset tetap (227,779,560) (28,966,120) Effect of revaluation fixed assets
Dampak revaluasi yang Impact of revaluation
diatribusikan kepada non pengendali -- -- attributable to non-controling interest
Dampak revaluasi yang Impact of revaluation
diatribusikan kepada pengendali (227,779,560) (28,966,120) attributable to controling interest
Saldo awal 1,998,384,997 2,027,351,117 Begining balance
Saldo akhir 1,770,605,437 1,998,384,997 Ending balance
Grup menyajikan nilai wajar atas tanah dan The Group presents the fair value of land and
gedung kantor berdasarkan hierarki nilai office building based on fair value hierarchy
wajar 3. level 3.
90
Page 574
PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
10. Sewa 10. Leases
a. Aset hak guna a. Right of use assets
Selisih kurs/
1 Januari Penambahan/ Pengurangan/ Exchange 31 Desember/
January 1, 2025 Additions Deductions Alignment December 31, 2025
Biaya Perolehan At cost
Properti 60,834,114 20,362,662 -- -- 81,196,776 Property
Jumlah 60,834,114 20,362,662 -- -- 81,196,776 Total
Akumulasi amortisasi Accumulated amortization
Properti (37,467,005) (15,868,847) -- -- (53,335,852) Property
Jumlah (37,467,005) (15,868,847) -- -- (53,335,852) Total
Nilai tercatat 23,367,109 -- -- 27,860,924 Net carrying amount
Selisih kurs/
1 Januari/ Penambahan/ Pengurangan/ Exchange 31 Desember/
January 1, 2024 Additions Deductions Alignment December 31, 2024
Biaya Perolehan At cost
Properti 35,148,206 24,434,292 -- 1,251,617 60,834,115 Property
Jumlah 35,148,206 24,434,292 -- 1,251,617 60,834,115 Total
Akumulasi amortisasi Accumulated amortization
Properti (24,790,613) (11,548,265) -- (1,128,128) (37,467,006) Property
Jumlah (24,790,613) (11,548,265) -- (1,128,128) (37,467,006) Total
Nilai tercatat 10,357,593 23,367,109 Net carrying amount
31 Desember/December 31, 2025
Beban terkait sewa
atas asset bernilai
Beban amortisasi/ Beban bunga/ rendah/Expenses
Amortization Interest relating to leases
expenses expenses of low value assets
Properti 15,868,847 223,315 -- Property
Lainnya -- -- 701,852 Others
Jumlah 15,868,847 223,315 701,852 Total
31 Desember/December 31, 2024
Beban terkait sewa
atas asset bernilai
Beban amortisasi/ Beban bunga/ rendah/Expenses
Amortization Interest relating to leases
expenses expenses of low value assets
Properti 11,548,265 18,224 -- Property
Lainnya -- -- 3,036,618 Others
Jumlah 11,548,265 18,224 3,036,618 Total
b. Liabilitas sewa c. Lease liabilities
Beban bunga/ Selisih kurs/
1 Januari/ Penambahan/ Interest Exchange Pembayaran/ 31 Desember/
January 1, 2025 Additions expenses alignment Payments December 31, 2025
Harga perolehan Cost
Properti 24,567,325 -- 14,061 -- (9,392,311) 15,189,075 Property
Kendaraan -- 191,445 209,254 -- (1,740,258) (1,339,559) Vehicles
Jumlah 24,567,325 191,445 223,315 -- (11,132,569) 13,849,516 Total
Beban bunga/ Selisih kurs/
1 Januari/ Penambahan/ Interest Exchange Pembayaran/ 31 Desember/
January 1, 2024 Additions expenses alignment Payments December 31, 2024
Harga perolehan Cost
Properti 6,194,693 24,434,291 18,224 -- (6,079,883) 24,567,325 Property
Kendaraan -- -- -- -- -- -- Vehicles
Jumlah 6,194,693 24,434,291 18,224 -- (6,079,883) 24,567,325 Total
Liabilitas sewa berdasarkan jangka Lease liabilities on time basis:
waktu:
2025 2024
Rp Rp
Jangka pendek 7,250,067 300,660 Current portion
Jangka panjang 6,599,449 24,266,665 Non-current portion
Jumlah 13,849,516 24,567,325 Total
91
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
11. Aset Takberwujud, Neto 11. Intangible Assets, Net
2025 2024
Rp Rp
Biaya perolehan 191,482,009 167,001,212 Cost
Akumulasi amortisasi (80,637,560) (43,322,246) Accumulated amortization
Nilai buku neto 110,844,449 123,678,966 Net book value
Beban amortisasi dialokasikan ke beban Ammortization expense is allocated as
usaha untuk tahun yang berakhir pada 31 operating expense for the year ended
Desember 2025 dan 2024, masing-masing December 31, 2025 and 2024, amounted to
sebesar Rp25.240.316 dan Rp2.020.064. Rp25,240,316 and Rp2,020,064, respectively.
92
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
12. Kontrak asuransi dan reasuransi 12. Insurance and reinsurance contracts
a. Liabilitas kontrak asuransi a. Liabilities insurance contract
Kontrak asuransi yang dimiliki Insurance contract held
2025 2024
Kontrak tidak dalam PAA 15,873,845,358 10,694,209,139 Contracts not under PAA
Kontrak dalam PAA 652,607,811 591,037,697 Contracts under PAA
Eliminasi (1,155,697,783) (542,307,373) Elimination
Jumlah Liabilitas Kontrak Asuransi 15,370,755,386 10,742,939,463 Total insurance contracts liability
Perubahan nilai tercatat Movement in carrying amount
Berikut ini merupakan rekonsiliasi yang menunjukkan perubahan nilai The following is a reconciliation showing changes in the net carrying
tercatat bersih atas kontrak asuransi selama tahun berjalan. amount of insurance contracts during the year.
Analisis berdasarkan pertanggungan yang tersisa dan kejadian klaim atas Analysis based on the remaining coverage and claim events on
kontrak asuransi yang tidak diukur menggunakan pendekatan Premium insurance contracts not measured using the Premium Allocation
Allocation Approach (PAA): Approach (PAA):
Liabilitas atas sisa masa
pertanggungan/ Liabilitas atas klaim yang terjadi/
Liabilities for remaining coverage Liabilities for incurred claims
Penyesuaian
risiko PAA
Tanpa Produk yang untuk risiko
komponen Komponen tidak termasuk non-keuangan/
kerugian/ kerugian/ dalam PAA/ PAA risk
Excluding loss Loss Products not adjustment for Jumlah/
31 Desember 2025 component component under PAA non-financial risk Total December 31, 2025
Saldo awal 1 Januari 2025, neto 2,532,201,479 118,832,084 7,325,530,278 175,337,926 10,151,901,766 Net opening balance, January 1, 2025
Pendapatan asuransi Insurance revenue
Klaim yang diharapkan terjadi dan Expected incurred claims and
hasil jasa asuransi lainnya (3,166,979,390) -- -- -- (3,166,979,390) other insurance service result
Perubahan pada penyesuaian risiko untuk Change in risk adjustment for
risiko non-keuangan yang telah berakhir (360,780,207) -- -- -- (360,780,207) non-financial risk expired
Marjin jasa kontraktual yang diakui atas Contract Service Margin recognized
jasa yang diberikan (4,400,849,865) -- -- -- (4,400,849,865) for services provided
93
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Liabilitas atas sisa masa
pertanggungan/ Liabilitas atas klaim yang terjadi/
Liabilities for remaining coverage Liabilities for incurred claims
Penyesuaian
risiko PAA
Tanpa Produk yang untuk risiko
komponen Komponen tidak termasuk non-keuangan/
kerugian/ kerugian/ dalam PAA/ PAA risk
Excluding loss Loss Products not adjustment for Jumlah/
31 Desember 2025 component component under PAA non-financial risk Total December 31, 2025
Pemulihan arus kas akuisisi asuransi (1,017,089,305) -- -- -- (1,017,089,305) Recovery of insurance acquisition cash flows
(8,945,698,767) -- -- -- (8,945,698,767)
Beban jasa asuransi Insurance service expense
Beban klaim yang timbul dan jasa asuransi Incurred claims and other insurance
lainnya -- -- 5,802,403,617 11,126,448 5,813,530,065 service expenses
Kerugian dan pemulihan kerugian pada Losses and reversal of losses on
kontrak yang merugi (jasa masa depan) 157,404,783 (28,838,391) -- -- 128,566,392 onerous contracts (future service)
Perubahan kewajiban untuk klaim Changes to liabilities for incurred
yang terjadi (jasa lalu) (49,625,401) 416,728,070 861,627,534 (124,373,825) 1,104,356,378 claims (past service)
Amortization of insurance acquisition
Amortisasi arus kas akuisisi asuransi 1,017,089,305 -- -- -- 1,017,089,305 cash flows
1,124,868,687 387,889,679 6,664,031,151 (113,247,377) 8,063,542,140
Hasil jasa asuransi (7,820,830,080) 387,889,679 6,664,031,151 (113,247,377) (882,156,627) Insurance service result
Beban keuangan (pendapatan) asuransi 1,764,465,148 (350,691,483) 347,610,285 4,913,137 1,766,297,087 Insurance finance (income) expenses
Pengaruh pergerakan nilai tukar Effects of movement in foreign
mata uang asing (24,930,957) 384,854 48,776,454 1,819,791 26,050,142 exchange rates
Jumlah perubahan pendapatan dan Total changes in income and
penghasilan komprehensif lain (6,081,295,889) 37,583,050 7,060,417,890 (106,514,449) 910,190,602 other comprehensive income
Arus kas Cash flows
Premi dan pajak premi yang diterima 8,253,578,028 -- -- -- 8,253,578,028 Premiums and premium tax received
Klaim dan beban jasa asuransi Claims and other insurance service
lainnya yang dibayarkan, termasuk expenses paid, including investment
komponen investasi -- -- (2,895,434,452) -- (2,895,434,452) components
Arus kas akuisisi asuransi (1,088,697,959) -- -- -- (1,088,697,959) Insurance acquisition cash flows
Jumlah arus kas 7,164,880,069 -- (2,895,434,452) -- 4,269,445,617 Total cash flows
94
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Liabilitas atas sisa masa
pertanggungan/ Liabilitas atas klaim yang terjadi/
Liabilities for remaining coverage Liabilities for incurred claims
Penyesuaian
risiko PAA
Tanpa Produk yang untuk risiko
komponen Komponen tidak termasuk non-keuangan/
kerugian/ kerugian/ dalam PAA/ PAA risk
Excluding loss Loss Products not adjustment for Jumlah/
31 Desember 2025 component component under PAA non-financial risk Total December 31, 2025
Saldo akhir liabilitas kontrak asuransi (3,153,610,007) (156,415,134) (12,494,996,740) (68,823,477) (15,873,845,358) Closing insurance contract liabilities
Saldo akhir 31 Desember 2025 3,615,785,659 156,415,134 11,490,513,716 68,823,477 15,331,537,985 Closing balance, December 31, 2025
Eliminasi (475,021,798) -- (138,368,612) -- (613,390,410) Elimination
Saldo akhir 31 Desember 2025, neto 3,140,763,861 156,415,134 11,352,145,104 68,823,477 14,718,147,575 Net closing balance, December 31, 2025
Liabilitas atas sisa masa
pertanggungan/ Liabilitas atas klaim yang terjadi/
Liabilities for remaining coverage Liabilities for incurred claims
Penyesuaian
risiko PAA
Tanpa Produk yang untuk risiko
komponen Komponen tidak termasuk non-keuangan/
kerugian/ kerugian/ dalam PAA/ PAA risk
Excluding loss Loss Products not adjustment for Jumlah/
31 Desember 2024 component component under PAA non-financial risk Total December 31, 2024
Saldo awal 1 Januari 2024, neto 1,935,683,547 77,851,811 8,147,568,942 58,081,542 10,219,185,842 Net opening balance, January 1, 2024
Pendapatan asuransi Insurance revenue
Klaim yang diharapkan terjadi dan Expected incurred claims and
hasil jasa asuransi lainnya (2,968,635,454) -- -- -- (2,968,635,454) other insurance service result
Perubahan pada penyesuaian risiko untuk Change in risk adjustment for
risiko non-keuangan yang telah berakhir (204,963,231) -- -- -- (204,963,231) non-financial risk expired
Marjin jasa kontraktual yang diakui atas Contract Service Margin recognized
jasa yang diberikan (3,238,980,944) -- -- -- (3,238,980,944) for services provided
Pemulihan arus kas akuisisi asuransi (758,713,972) -- -- -- (758,713,972) cash flows
(7,171,293,601) -- -- -- (7,171,293,601)
95
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Liabilitas atas sisa masa
pertanggungan/ Liabilitas atas klaim yang terjadi/
Liabilities for remaining coverage Liabilities for incurred claims
Penyesuaian
risiko PAA
Tanpa Produk yang untuk risiko
komponen Komponen tidak termasuk non-keuangan/
kerugian/ kerugian/ dalam PAA/ PAA risk
Excluding loss Loss Products not adjustment for Jumlah/
31 Desember 2024 component component under PAA non-financial risk Total December 31, 2024
Beban jasa asuransi Insurance service expense
Beban klaim yang timbul dan jasa asuransi Incurred claims and other insurance
lainnya -- -- 3,687,856,408 90,844,091 3,778,700,499 service expenses
Kerugian dan pemulihan kerugian pada Losses and reversal of losses on
kontrak yang merugi (jasa masa depan) 44,844,972 (9,317,055) -- -- 35,527,917 onerous contracts (future service)
Perubahan kewajiban untuk klaim Changes to liabilities for incurred
yang terjadi (jasa lalu) (2,345,178) 46,797,414 (353,535,425) 23,367,173 (285,716,016) claims (past service)
Amortization of insurance acquisition
Amortisasi arus kas akuisisi asuransi 758,713,972 -- -- -- 758,713,972 cash flows
801,213,766 37,480,359 3,334,320,983 114,211,264 4,287,226,372
Hasil jasa asuransi (6,370,079,835) 37,480,359 3,334,320,983 114,211,264 (2,884,067,229) Insurance service result
Beban keuangan (pendapatan) asuransi 436,133,230 2,074,611 (528,401,186) 2,846,755 (87,346,590) Insurance finance (income) expenses
Pengaruh pergerakan nilai tukar Effects of movement in foreign
mata uang asing (135,630,009) 1,425,303 5,683,392 198,365 (128,322,949) exchange rates
Jumlah perubahan pendapatan dan Total changes in income and
penghasilan komprehensif lain (6,069,576,614) 40,980,273 2,811,603,189 117,256,384 (3,099,736,768) other comprehensive income
Arus kas Cash flows
Premi dan pajak premi yang diterima 7,255,004,283 -- -- -- 7,255,004,283 Premiums and premium tax received
Klaim dan beban jasa asuransi Claims and other insurance service
lainnya yang dibayarkan, termasuk expenses paid, including investment
komponen investasi -- -- (2,629,158,829) -- (2,629,158,829) components
Arus kas akuisisi asuransi (1,051,085,389) -- -- -- (1,051,085,389) Insurance acquisition cash flows
Jumlah arus kas 6,203,918,894 -- (2,629,158,829) -- 3,574,760,065 Total cash flows
Saldo akhir 31 Desember 2024 2,070,025,827 118,832,084 8,330,013,302 175,337,926 10,694,209,139 Closing balance, December 31, 2024
Eliminasi 462,175,652 -- (1,004,483,024) -- (542,307,373) Elimination
Saldo akhir 31 Desember 2024, neto 2,532,201,479 118,832,084 7,325,530,278 175,337,926 10,151,901,766 Net closing balance, December 31, 2024
96
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Analisis berdasarkan pertanggungan yang tersisa dan kejadian klaim atas Analysis based on the remaining coverage and claim events on
kontrak asuransi yang diukur menggunakan pendekatan Premium insurance contracts measured using the Premium Allocation Approach
Allocation Approach (PAA): (PAA):
Liabilitas untuk klaim
Liabilitas untuk sisa masa yang telah terjadi/
pertanggungan/ Liabilities Liabilities
for remaining coverage incurred claims
Tanpa komponen Komponen
pemulihan pemulihan Nilai Kini arus kas
kerugian/ kerugian/ masa depan/
Excluding loss Loss recovery Present Value of Jumlah/
31 Desember 2025 recovery component component future cash flows Total December 31, 2025
Saldo awal 1 Januari 2025, neto (370,033,281) 157,478,755 803,592,223 591,037,697 Net opening balance, January 1, 2025
Penyesuaian selisih kurs (2,996,302) 322,534 23,470,489 20,796,721 Foreign exchange rate
Pendapatan Asuransi (161,370,474) -- -- (161,370,474) Insurance Revenue
Beban Jasa Asuransi Insurance Service Expense
Klaim yang terjadi dan beban asuransi Incurred claims and other insurance
lainnya -- -- 142,907,963 142,907,963 service expense
Perubahan yang berkaitan dengan jasa masa lalu Changes related to past services –
– perubahan dalam arus kas pemenuhan (FCF) changes in fulfilment cash flows (FCF)
yang berkaitan dengan liabilitas atas klaim related to liabilities for incurred claims
yang telah terjadi (LIC) -- -- 11,823,856 11,823,856 (LIC)
Kerugian atas kontrak yang merugikan Losses on onerous contracts and reversals
dan pembalikan atas kerugian tersebut -- (7,549,952) -- (7,549,952) of those losses
Amortisasi arus kas akuisisi asuransi 40,378,609 -- -- 40,378,609 Amortisation of insurance acquisition cash flow
Hasil jasa asuransi (120,991,865) (7,549,952) 154,731,819 26,190,002 Insurance service result
Beban keuangan neto dari kontrak asuransi -- -- 26,508,155 26,508,155 Net finance expenses from insurance contracts
Hasil asuransi dan investasi neto (120,991,865) (7,549,952) 181,239,974 52,698,157 Net insurance and investments results
Arus Kas Cash Flows
Premi yang diterima 108,441,491 -- -- 108,441,491 Premium received
Klaim dan beban jasa asuransi lainnya yang Claims and other insurance service expense
dibayar, termasuk komponen investasi -- -- (92,463,688) (92,463,688) paid, including investment components
Arus kas akuisisi asuransi (27,902,567) -- -- (27,902,567) Insurance acquisition cash flows
Jumlah arus kas 80,538,924 -- (92,463,688) (11,924,764) Total cash flows
Saldo akhir 31 Desember 2025, neto (413,482,524) 150,251,337 915,838,998 652,607,811 Net ending balance 31 Desember 2025
97
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Liabilitas untuk klaim
Liabilitas untuk sisa masa yang telah terjadi/
pertanggungan/ Liabilities Liabilities
for remaining coverage incurred claims
Tanpa komponen Komponen
pemulihan pemulihan Nilai Kini arus kas
kerugian/ kerugian/ masa depan/
Excluding loss Loss recovery Present Value of Jumlah/
31 Desember 2024 recovery component component future cash flows Total 31 December 2024
Saldo awal 1 Januari 2024, neto (74,421,792) 7,037,500 726,136,211 658,751,919 Net opening balance, January 1, 2024
Penyesuaian selisih kurs -- 148,173,527 137,189,189 285,362,716 Foreign exchange rate
Pendapatan Asuransi (286,890,462) -- -- (286,890,462) Insurance Revenue
Beban Jasa Asuransi Insurance Service Expense
Klaim yang terjadi dan beban asuransi Incurred claims and other insurance
lainnya -- -- 204,207,765 204,207,765 service expense
Perubahan yang berkaitan dengan jasa masa lalu Changes related to past services –
– perubahan dalam arus kas pemenuhan (FCF) changes in fulfilment cash flows (FCF)
yang berkaitan dengan liabilitas atas klaim related to liabilities for incurred claims
yang telah terjadi (LIC) -- -- (75,047,082) (75,047,082) (LIC)
Kerugian atas kontrak yang merugikan Losses on onerous contracts and reversals
dan pembalikan atas kerugian tersebut -- 2,267,728 -- 2,267,728 of those losses
Amortisasi arus kas akuisisi asuransi 60,602,377 -- -- 60,602,377 Amortisation of insurance acquisition cash flow
Hasil jasa asuransi (226,288,085) 2,267,728 129,160,683 (94,859,674) Insurance service result
Beban keuangan neto dari kontrak asuransi -- -- 20,188,633 20,188,633 Net finance expenses from insurance contracts
Komponen investasi -- -- -- -- Investment components
Hasil asuransi dan investasi neto (226,288,085) 2,267,728 149,349,316 (74,671,041) Net insurance and investments results
Arus Kas Cash Flows
Premi yang diterima 296,556,069 -- -- 296,556,069 Premium received
Klaim dan beban jasa asuransi lainnya yang Claims and other insurance service expense
dibayar, termasuk komponen investasi -- -- (209,082,493) (209,082,493) paid, including investment components
Arus kas akuisisi asuransi (78,989,011) -- -- (78,989,011) Insurance acquisition cash flows
Saldo arus kas 217,567,058 -- (209,082,493) 8,484,565 Total cash flows
Saldo akhir 31 Desember 2024, neto (370,033,281) 157,478,755 803,592,223 591,037,697 Net ending balance 31 Desember 2024
98
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Analisis berdasarkan komponen pengukuran kontrak asuransi: Analysis by measurement component of insurance contracts measured
contracts:
Estimasi nilai kini
dari arus kas Penyesuaian risiko
masa depan/ untuk risiko Marjin jasa
Estimates of present non-keuangan/ kontraktual/
value of future cash Risk adjustment for Contractual Jumlah/
flows non-financial risk service margin Total
31 Desember 2025 Rp Rp Rp Rp December 31, 2025
Saldo awal 1 Januari 2025, neto 6,149,330,100 1,316,800,513 2,685,771,153 10,151,901,766 Net opening balance, January 1, 2025
Margin jasa kontrak yang diakui untuk layanan Contract service margin recognized for
yang diberikan -- -- (4,400,849,865) (4,400,849,865) services provided
Perubahan penyesuaian risiko untuk risiko
non-keuangan untuk risiko yang telah berakhir Change in risk adjustment for non-
masa berlakunya -- (347,935,579) -- (347,935,579) financial risk for risk expired
Penyesuaian pengalaman (1,631,692,438) -- -- (1,631,692,438) Experience adjustments
Perubahan terkait dengan jasa kini (1,631,692,438) (347,935,579) (4,400,849,865) (6,380,477,882) Changes that relate to current services
Kontrak baru yang diakui selama tahun berjalan (965,406,447) 116,653,126 876,239,615 27,486,294 Contracts initially recognized during the year
Perubahan estimasi yang digunakan untuk Changes in estimates that adjust the
menyesuaikan margin jasa kontraktual 116,274,942 (43,183,209) (73,091,733) -- contract service margin
Perubahan estimasi yang berkaitan dengan Changes in estimates that relate to
pengakuan kerugian dan pembalikan kerugian losses and reversal of losses
atas kontrak yang merugikan 117,518,225 1,989,893 404,999,335 524,507,453 on onerous contracts
Perubahan terkait dengan penyediaan jasa
masa depan (731,613,280) 75,459,810 1,208,147,217 551,993,747 Changes that relate to future services
Penyesuaian terhadap liabilitas atas
klaim yang telah terjadi 854,669,447 (124,373,825) -- 730,295,622 Adjustments to liabilities for incurred claims
Pembayaran klaim dan beban jasa asuransi lainnya, Claims and other insurance service expenses
termasuk komponen investasi 4,216,031,886 -- -- 4,216,031,886 paid, including investment components
Perubahan yang terkait dengan jasa masa lalu 5,070,701,333 (124,373,825) -- 4,946,327,508 Changes that relate to past services
Hasil jasa asuransi 2,707,395,615 (396,849,594) (3,192,702,648) (882,156,627) Insurance service result
Beban (pendapatan) keuangan asuransi (3,144,445,797) 1,081,862,679 3,828,880,204 1,766,297,086 Insurance finance (income) expenses
Pengaruh perubahan nilai tukar mata uang asing 20,049,091 2,090,285 3,910,767 26,050,143 Effects of movements in foreign exchange
Jumlah perubahan dalam pendapatan dan Total changes in income and other
penghasilan komprehensif lain (417,001,091) 687,103,370 640,088,323 910,190,602 comprehensive income
99
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Estimasi nilai kini
dari arus kas Penyesuaian risiko
masa depan/ untuk risiko Marjin jasa
Estimates of present non-keuangan/ kontraktual/
value of future cash Risk adjustment for Contractual Jumlah/
flows non-financial risk service margin Total
31 Desember 2025 Rp Rp Rp Rp December 31, 2025
Jumlah arus kas 5,109,573,533 -- -- 5,109,573,533 Total cash flows
Alokasi aset terkait arus kas akuisisi asuransi Allocation from assets for insurance acquisition
terhadap kelompok kontrak asuransi (840,127,916) -- -- (840,127,916) cash flows to groups of insurance contracts
Eliminasi (613,390,410) -- -- (613,390,410) Elimination
Saldo akhir 31 Desember 2025, neto 9,388,384,216 2,003,903,883 3,325,859,476 14,718,147,575 Net closing balance, December 31, 2025
Estimasi nilai kini
dari arus kas Penyesuaian risiko
masa depan/ untuk risiko Marjin jasa
Estimates of present non-keuangan/ kontraktual/
value of future cash Risk adjustment for Contractual Jumlah/
flows non-financial risk service margin Total
31 Desember 2024 Rp Rp Rp Rp December 31, 2024
Saldo awal 1 Januari 2024, neto 6,997,780,902 1,029,762,863 2,191,642,076 10,219,185,841 Net opening balance, January 1, 2024
Margin jasa kontrak yang diakui untuk layanan Contract service margin recognized for
yang diberikan -- -- (3,238,980,944) (3,238,980,944) services provided
Perubahan penyesuaian risiko untuk risiko
non-keuangan untuk risiko yang telah berakhir Change in risk adjustment for non-
masa berlakunya -- (200,401,269) -- (200,401,269) financial risk for risk expired
Penyesuaian pengalaman (1,544,708,957) -- -- (1,544,708,957) Experience adjustments
Perubahan terkait dengan jasa kini (1,544,708,957) (200,401,269) (3,238,980,944) (4,984,091,170) Changes that relate to current services
Kontrak baru yang diakui selama tahun berjalan (1,146,920,215) 151,492,231 1,070,721,750 75,293,766 Contracts initially recognized during the year
Perubahan estimasi yang digunakan untuk Changes in estimates that adjust the
menyesuaikan margin jasa kontraktual 558,725,473 (59,165,264) (499,560,209) -- contract service margin
Perubahan estimasi yang berkaitan dengan Changes in estimates that relate to
pengakuan kerugian dan pembalikan kerugian losses and reversal of losses
atas kontrak yang merugikan (22,855,579) 1,267,484 110,885,303 89,297,208 on onerous contracts
Perubahan yang terkait dengan penyediaan jasa
masa depan (611,050,321) 93,594,451 682,046,844 164,590,974 Changes that relate to future services
100
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Estimasi nilai kini
dari arus kas Penyesuaian risiko
masa depan/ untuk risiko Marjin jasa
Estimates of present non-keuangan/ kontraktual/
value of future cash Risk adjustment for Contractual Jumlah/
flows non-financial risk service margin Total
31 Desember 2024 Rp Rp Rp Rp December 31, 2024
Penyesuaian terhadap liabilitas atas
klaim yang telah terjadi (286,403,505) 23,367,173 -- (263,036,332) Adjustments to liabilities for incurred claims
Pembayaran klaim dan beban jasa asuransi lainnya,
termasuk komponen investasi 2,198,469,299 -- -- 2,198,469,299
Perubahan yang terkait dengan jasa masa lalu 1,912,065,794 23,367,173 -- 1,935,432,967 Changes that relate to past services
Hasil jasa asuransi (243,693,484) (83,439,645) (2,556,934,100) (2,884,067,229) Insurance service result
Beban (pendapatan) keuangan asuransi (3,504,711,885) 369,904,508 3,047,460,787 (87,346,590) Insurance finance (income) expenses
Pengaruh perubahan nilai tukar mata uang asing (132,498,124) 572,787 3,602,390 (128,322,947) Effects of movements in foreign exchange rates
Jumlah perubahan dalam pendapatan dan penghasilan Total changes in income and other
komprehensif lain (3,880,903,493) 287,037,650 494,129,077 (3,099,736,766) comprehensive income
Jumlah arus kas 4,387,853,288 -- -- 4,387,853,288 Total cash flows
Arus kas akuisisi yang terjadi selama tahun berjalan (813,093,224) -- -- (813,093,224) Acquisition cash flows incurred in the year
Eliminasi (542,307,373) -- -- (542,307,373)
Saldo akhir 31 Desember 2024, neto 6,149,330,100 1,316,800,513 2,685,771,153 10,151,901,766 Net closing balance, December 31, 2024
b. Aset kontrak reasuransi b. Reinsurance contract assets
Kontrak asuransi yang dimiliki Insurance contract held
2025 2024
Kontrak tidak dalam PAA 11,367,684,217 6,527,641,510 Contracts not under PAA
Kontrak dalam PAA 378,792,606 321,400,538 Contracts under PAA
Eliminasi (1,155,697,783) (542,307,373) Elimination
Jumlah Aset Kontrak Asuransi 10,590,779,040 6,306,734,675 Total insurance contracts asset
Perubahan nilai tercatat Movement in carrying amount
Analisis berdasarkan komponen pengukuran (kontrak yang tidak diukur Analysis by measurement components (contract not measured under the
dengan pendekatan PAA) atas saldo kontrak reasuransi: PAA) of reinsurance contract balances:
101
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Aset untuk sisa masa
pertanggungan/ Assets Aset untuk klaim yang telah terjadi/
for remaining coverage Assets (liabilities) for incurred claims
Estimasi PAA atas
Tanpa komponen Komponen Nilai Kini arus kas Penyesuaian Risiko
pemulihan pemulihan Produk yang
termasuk tidak
dalam masa depan/ PAA untuk Risiko
kerugian/ kerugian/ PAA/ PAA Estimates of Non-Keuangan/
PAA Risk
Excluding loss Loss recovery Products not Present Value of adjustment Jumlah/
31 Desember 2025 recovery component component under PAA future cash flows for non-financial Total December 31, 2025
Saldo awal aset kontrak reasuransi 555,255,989 18,836 5,385,151,056 -- 44,908,255 5,985,334,136 Opening reinsurance contract held assets
Saldo awal 1 Januari 2025, neto 555,255,989 18,836 5,385,151,056 -- 44,908,255 5,985,334,136 Net opening balance, January 1, 2025
Pemulihan klaim yang terjadi dan biaya Recoveries of incurred claims and other
jasa asuransi lainnya (3,866,485,591) (150,195) 3,749,530,592 -- -- (117,105,194) insurance service expenses
Penyesuaian aset untuk klaim yang terjadi (198,779,779) 1,009,724 560,560,788 -- (44,561,402) 318,229,331 Adjustments to assets for incurred claims
Hasil jasa asuransi (4,065,265,370) 859,529 4,310,091,380 -- (44,561,402) 201,124,137 Insurance service result
Pendapatan atau beban keuangan asuransi 1,259,564,616 -- 314,574,718 -- -- 1,574,139,334 Insurance finance income or expense
Beban kontrak reasuransi, neto (2,805,700,754) 859,529 4,624,666,098 -- (44,561,402) 1,775,263,471 Net expenses from reinsurance contracts
Beban (pendapatan) keuangan dari Net finance (income) expenses from
kontrak reasuransi, neto 9,710,999 -- 68,728,598 -- 1,304,611 79,744,208 reinsurance contracts
Pengaruh perubahan nilai tukar mata Effects of movements in foreign
uang asing 2,790,613 291 20,127,927 -- 656,250 23,575,081 exchange rates
Jumlah perubahan pendapatan dan penghasilan Total changes in income and other
komprehensif lain (2,793,199,142) 859,820 4,713,522,623 -- (42,600,541) 1,878,582,760 comprehensive income
Arus kas Cash flows
Premi yang dibayarkan -- -- (154,461,346) -- -- (154,461,346) Premiums paid
Jumlah yang diterima 3,647,924,969 -- (532,003,676) -- -- 3,115,921,293 Amounts received
Jumlah arus kas 3,647,924,969 -- (686,465,022) -- -- 2,961,459,947 Total cash flows
Saldo akhir, neto 1,409,981,816 878,656 9,412,208,657 -- 2,307,714 10,825,376,843 Net closing balance
Saldo akhir aset atas kontrak reasuransi Closing reinsurance contract held
yang dimiliki 947,806,164 878,656 10,416,691,683 -- 2,307,714 10,825,376,843 assets
Eliminasi (475,021,798) -- (138,368,612) -- -- (613,390,410) Elimination
Saldo akhir 31 Desember 2025, neto 472,784,366 878,656 10,278,323,071 -- 2,307,714 10,211,986,433 Net closing balance, December 31, 2025
102
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Aset (liabilitas) untuk sisa masa
pertanggungan/ Assets (liabilities) Aset (liabilitas) untuk klaim yang telah terjadi/
for remaining coverage Assets (liabilities) for incurred claims
Estimasi PAA atas
Tanpa komponen Komponen Nilai Kini arus kas Penyesuaian Risiko
pemulihan pemulihan Produk yang
termasuk tidak
dalam masa depan/ PAA untuk Risiko
kerugian/ kerugian/ PAA/ PAA Estimates of Non-Keuangan/
PAA Risk
Excluding loss Loss recovery Products not Present Value of adjustment Jumlah/
31 Desember 2024 recovery component component under PAA future cash flows for non-financial Total December 31, 2024
Saldo awal aset kontrak reasuransi 971,241,942 -- 5,899,303,560 -- 6,054,160 6,876,599,662 Opening reinsurance contract held assets
Saldo awal 1 Januari 2024, neto 971,241,942 -- 5,899,303,560 -- 6,054,160 6,876,599,662 Net opening balance, January 1, 2024
Pemulihan klaim yang terjadi dan biaya Recoveries of incurred claims and other
jasa asuransi lainnya (3,224,096,798) 12,786 1,686,883,448 -- -- (1,537,200,564) insurance service expenses
Penyesuaian aset untuk klaim yang terjadi (183,805,306) 6,050 (435,176,188) -- 37,583,094 (581,392,350) Adjustments to assets for incurred claims
Hasil jasa asuransi (3,407,902,104) 18,836 1,251,707,260 -- 37,583,094 (2,118,592,914) Insurance service result
Pendapatan atau beban keuangan asuransi (168,823,665) -- (948,773,348) -- -- (1,117,597,013) Insurance finance income or expense
Beban kontrak reasuransi, neto (3,576,725,769) 18,836 302,933,912 -- 37,583,094 (3,236,189,927) Net expenses from reinsurance contracts
Beban (pendapatan) keuangan dari Net finance (income) expenses from
kontrak reasuransi, neto 5,071,754 -- 31,784,915 -- 1,183,990 38,040,659 reinsurance contracts
Pengaruh perubahan risiko non-performa dari Effect of changes in non-performance
reasuradur 3,265,950 -- 7,817,756 -- 87,011 11,170,717 risk of reinsurers
Jumlah perubahan pendapatan dan penghasilan Total changes in income and other
komprehensif lain (3,568,388,065) 18,836 342,536,583 -- 38,854,095 (3,186,978,551) comprehensive income
Arus kas Cash flows
Jumlah yang diterima 2,690,226,462 -- 147,793,937 -- -- 2,838,020,399 Amounts received
Jumlah arus kas 2,690,226,462 -- 147,793,937 -- -- 2,838,020,399 Total cash flows
Saldo akhir, neto 93,080,339 18,836 6,389,634,080 -- 44,908,255 6,527,641,510 Net closing balance
Saldo akhir aset atas kontrak reasuransi Closing reinsurance contract held
yang dimiliki 93,080,338 18,836 6,389,634,080 -- 44,908,255 6,527,641,510 assets
Eliminasi 462,175,651 -- (1,004,483,024) -- -- (542,307,373) Elimination
Saldo akhir 31 Desember 2024, neto 555,255,989 18,836 5,385,151,056 -- 44,908,255 5,985,334,137 Net closing balance, December 31, 2024
Analisis berdasarkan komponen pengukuran (kontrak yang diukur dengan Analysis by measurement components (contract measured under the
pendekatan PAA) atas saldo kontrak asuransi: PAA) of insurance contract balances:
103
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2025 2024
Rp Rp
Saldo Awal 321,400,538 391,424,197 Opening balance
Penyesuaian selisih kurs 11,096,485 (2,001,316) Foreign exchange rate
Beban Reasuransi (101,274,537) (177,599,763) Reinsurance expenses
Pemulihan Reasuransi Reinsurance recoveries
Pemulihan klaim yang terjadi - jasa masa kini 90,233,697 104,522,477 Incurred claims recovery - current service
Perubahan yang berkaitan dengan jasa masa Changes that relate to past service
lalu – FCF terkait pemulihan klaim yang - changes in the FCF relating to incurred
terjadi dan beban yang dapat diatribusikan claims recovery and incurred directly
secara langsung (18,795,683) (61,012,998) attributable expenses
Pendapatan pada pengakuan awal dan Income on initial recognition and reversal of
pembalikan komponen pemulihan kerugian loss recovery component of onerous
dari kontrak dasar yang bersifat onerous (4,975,813) 4,232,793 underlying contracts
Efek perubahan atas risiko gagal bayar Effect of changes in the risk of reinsurers
reasuradur 940,533 5,510,029 non-performance
Jumlah Pemulihan Asuransi 67,402,734 53,252,301 Total insurance service expenses recoverable
Pendapatan/(beban) neto dari kontrak reasuransi Net income/(expenses) from reinsurance
yang dimiliki (33,871,803) (124,347,462) contracts held
Pendapatan keuangan dari kontrak reasuransi Finance income from reinsurance
yang dimiliki 16,412,647 13,415,979 contracts held
Arus Kas Cash flows
Premi yang dibayarkan neto setelah komisi sesi 94,748,507 79,771,478 Premiums paid net of ceding commissions
Pemulihan dari reasuransi (30,993,768) (36,862,338) Recoveries from reinsurance
Jumlah Arus Kas 63,754,739 42,909,140 Total cash flows
Saldo Akhir 378,792,606 321,400,538 Closing balance
Analisis berdasarkan komponen pengukuran kontrak reasuransi: Analysis by measurement component of reinsurance contracts
measured contracts:
104
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Estimasi Nilai Kini
dari arus kas masa Penyesuaian risiko
depan/ untuk risiko non- Marjin jasa
Estimates of Present keuangan/ kontraktual/
Value of future cash Risk adjustment for Contractual Jumlah/
flows non-financial risk service margin Total
31 Desember 2025 Rp Rp Rp Rp December 31, 2025
Saldo awal neto per 1 Januari 2025 2,950,566,958 1,098,483,062 1,936,284,117 5,985,334,137 Net opening balance, January 1, 2025
Margin jasa kontraktual yang diakui sehubungan Contract service margin recognized
dengan jasa yang telah diterima -- -- (2,545,650,105) (2,545,650,105) for services received
Perubahan penyesuaian risiko untuk risiko non- Change in risk adjustment for non-financial
keuangan atas risiko yang telah berakhir -- (378,896,704) -- (378,896,704) risk for risk expired
Penyesuaian pengalaman (217,365,674) -- -- (217,365,674) Experience adjustments
Perubahan yang terkait dengan jasa kini (217,365,674) (378,896,704) (2,545,650,105) (3,141,912,483) Changes that relate to current services
Kontrak baru yang diakui selama tahun berjalan (105,368,962) 217,559,228 (111,107,081) 1,083,185 Contracts initially recognized during the year
Perubahan dalam pemulihan kerugian atas kontrak Changes in recoveries of losses on onerous
pendasar yang merugi yang digunakan untuk underlying contracts that adjust
menyesuaikan margin jasa kontraktual (115,437) -- -- (115,437) the contractual service margin
Perubahan estimasi yang digunakan untuk Changes in estimates that adjust the
menyesuaikan margin jasa kontraktual 102,330,762 (29,575,671) (72,755,092) (1) contractual service margin
Perubahan estimasi terkait pengakuan dan Changes in estimates that relate to losses and
pembalikan kerugian atas kontrak yang merugi (44,167,784) -- -- (44,167,784) reversal of losses on onerous contracts
Perubahan terkait dengan jasa masa depan (47,321,421) 187,983,557 (183,862,173) (43,200,037) Changes that relate to future services
Penyesuaian liabilitas atas klaim yang telah terjadi (317,449,440) (45,844,495) -- (363,293,935) Adjustments to liabilities for incurred claims
Pembayaran klaim dan beban jasa asuransi lainnya, Claims and other insurance service expenses
termasuk komponen investasi 3,749,530,592 -- -- 3,749,530,592 paid, including investment components
Perubahan terkait dengan jasa masa lalu 3,432,081,152 (45,844,495) -- 3,386,236,657 Changes that relate to past services
Hasil jasa asuransi 3,167,394,057 (236,757,642) (2,729,512,278) 201,124,137 Insurance service result
Beban (pendapatan) keuangan asuransi dari Insurance finance (income) expenses from
kontrak reasuransi (2,509,111,659) 974,375,824 3,188,619,378 1,653,883,543 reinsurance contracts
Pengaruh perubahan nilai tukar mata uang asing 22,397,954 1,742,772 (565,647) 23,575,079 Effects of movements in foreign exchange rates
Jumlah perubahan dalam laba (rugi) dan Total changes in income and other
penghasilan komprehensif lain 680,680,352 739,360,954 458,541,453 1,878,582,759 comprehensive income
Jumlah arus kas 2,961,459,947 -- -- 2,961,459,947 Total cash flows
Eliminasi (613,390,410) -- -- (613,390,410) Elimination
Saldo akhir neto per 31 Desember 2025 5,979,316,847 1,837,844,016 2,394,825,570 10,211,986,433 Net closing balance, December 31, 2025
105
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Estimasi Nilai Kini
dari arus kas masa Penyesuaian risiko
depan/ untuk risiko non- Marjin jasa
Estimates of Present keuangan/ kontraktual/
Value of future cash Risk adjustment for Contractual Jumlah/
flows non-financial risk service margin Total
31 Desember 2024 Rp Rp Rp Rp December 31, 2024
Saldo awal neto per 1 Januari 2024 4,355,640,955 831,640,271 1,689,318,436 6,876,599,662 Net opening balance, January 1, 2024
Margin jasa kontraktual yang diakui sehubungan Contract service margin recognized
dengan jasa yang telah diterima -- -- (2,118,871,553) (2,118,871,553) for services received
Perubahan penyesuaian risiko untuk risiko non- Change in risk adjustment for non-financial
keuangan atas risiko yang telah berakhir -- (321,898,933) -- (321,898,933) risk for risk expired
Penyesuaian pengalaman (218,730,282) -- -- (218,730,282) Experience adjustments
Perubahan yang terkait dengan jasa kini (218,730,282) (321,898,933) (2,118,871,553) (2,659,500,768) Changes that relate to current services
Kontrak baru yang diakui selama tahun berjalan (179,651,215) 257,735,586 (78,042,144) 42,227 Contracts initially recognized during the year
Perubahan dalam pemulihan kerugian atas kontrak Changes in recoveries of losses on onerous
pendasar yang merugi yang digunakan untuk underlying contracts that adjust
menyesuaikan margin jasa kontraktual 788 -- -- 788 the contractual service margin
Perubahan estimasi yang digunakan untuk Changes in estimates that adjust the
menyesuaikan margin jasa kontraktual 3,308,851 (7,956,372) 4,653,571 6,050 contractual service margin
Perubahan estimasi terkait pengakuan dan Changes in estimates that relate to losses and
pembalikan kerugian atas kontrak yang merugi (1,239,925,093) -- -- (1,239,925,093) reversal of losses on onerous contracts
Perubahan terkait dengan jasa masa depan (1,416,266,669) 249,779,214 (73,388,573) (1,239,876,028) Changes that relate to future services
Penyesuaian liabilitas atas klaim yang telah terjadi 91,792,082 2,108,352 -- 93,900,434 Adjustments to liabilities for incurred claims
Pembayaran klaim dan beban jasa asuransi lainnya, Claims and other insurance service expenses
termasuk komponen investasi 1,686,883,448 -- -- 1,686,883,448 paid, including investment components
Perubahan terkait dengan jasa masa lalu 1,778,675,530 2,108,352 -- 1,780,783,882 Changes that relate to past services
Hasil jasa asuransi 143,678,579 (70,011,367) (2,192,260,126) (2,118,592,914) Insurance service result
Beban (pendapatan) keuangan asuransi dari -- Insurance finance (income) expenses from
kontrak reasuransi (3,854,951,819) 336,255,881 2,439,142,583 (1,079,553,355) reinsurance contracts
Pengaruh perubahan nilai tukar mata uang asing 10,486,331 598,277 83,224 11,167,832 Effects of movements in foreign exchange rates
Jumlah perubahan dalam laba (rugi) dan Total changes in income and other
penghasilan komprehensif lain (3,700,786,909) 266,842,791 246,965,681 (3,186,978,437) comprehensive income
Jumlah arus kas 2,838,020,285 -- -- 2,838,020,285 Total cash flows
Eliminasi (542,307,373) -- -- (542,307,373) Elimination
Saldo akhir neto per 31 Desember 2024 2,950,566,958 1,098,483,062 1,936,284,117 5,985,334,137 Net closing balance, December 31, 2024
106
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
c. Contractual service margin c. Contractual service margin
Berikut adalah pengungkapan mengenai waktu ketika CSM diharapkan The disclosure of when the CSM is expected to be in profit or loss in
akan diakui dalam laba rugi pada tahun-tahun mendatang: futue years is presented below:
< 1 tahun/ 1-5 tahun/ 5-10 tahun/ 10-20 tahun/ > 20 tahun/ Jumlah/
31 Desember 2025 < 1 year 1 to 5 years 5 to 10 years 10 to 20 years > 20 years Total December 31 2025
Kebakaran Fire
Kontrak asuransi yang diterbitkan 1,029,533,702 264,403,020 -- -- -- 1,293,936,722 Insurance contracts issued
Kontrak reasuransi yang dimiliki (701,467,071) (117,476,682) -- -- -- (818,943,753) Reinsurance contracts held
Subjumlah 328,066,631 146,926,338 -- -- -- 474,992,969 Subtotal
Rekayasa Engineering
Kontrak asuransi yang diterbitkan 64,991,485 93,553,974 127,700 -- -- 158,673,159 Insurance contracts issued
Kontrak reasuransi yang dimiliki (54,517,712) (114,922,655) -- -- -- (169,440,367) Reinsurance contracts held
Subjumlah 10,473,773 (21,368,681) 127,700 -- -- (10,767,208) Subtotal
Rangka Kapal Marine Hull
Kontrak asuransi yang diterbitkan 176,097,142 57,219,688 -- -- -- 233,316,830 Insurance contracts issued
Kontrak reasuransi yang dimiliki (166,314,973) (68,045,876) -- -- -- (234,360,849) Reinsurance contracts held
Subjumlah 9,782,169 (10,826,188) -- -- -- (1,044,019) Subtotal
Pengangkutan Marine Cargo
Kontrak asuransi yang diterbitkan 139,810,870 42,881,865 -- -- -- 182,692,735 Insurance contracts issued
Kontrak reasuransi yang dimiliki (34,476,839) (22,707,204) -- -- -- (57,184,043) Reinsurance contracts held
Subjumlah 105,334,031 20,174,661 -- -- -- 125,508,692 Subtotal
Penerbangan Aviation
Kontrak asuransi yang diterbitkan 484,829,281 1,061 -- -- -- 484,830,342 Insurance contracts issued
Kontrak reasuransi yang dimiliki (489,058,442) -- -- -- -- (489,058,442) Reinsurance contracts held
Subjumlah (4,229,161) 1,061 -- -- -- (4,228,100) Subtotal
Offshore Offshore
Kontrak asuransi yang diterbitkan 574,855,070 6,100 7,649 -- -- 574,868,819 Insurance contracts issued
Kontrak reasuransi yang dimiliki (470,305,901) (1,212) (2,061) -- -- (470,309,174) Reinsurance contracts held
Subjumlah 104,549,169 4,888 5,588 -- -- 104,559,645 Subtotal
Kendaraan bermotor Motor vehicle
Kontrak asuransi yang diterbitkan (34,434,546) 249,455 136 -- -- (34,184,955) Insurance contracts issued
Kontrak reasuransi yang dimiliki (450,823) -- -- -- -- (450,823) Reinsurance contracts held
Subjumlah (34,885,369) 249,455 136 -- -- (34,635,778) Subtotal
Jiwa Motor vehicle
Kontrak asuransi yang diterbitkan 572,345 296,613 10,356,454 -- -- 11,225,412 Insurance contracts issued
Kontrak reasuransi yang dimiliki 613 -- -- -- -- 613 Reinsurance contracts held
Subjumlah 572,958 296,613 10,356,454 -- -- 11,226,025 Subtotal
107
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
< 1 tahun/ 1-5 tahun/ 5-10 tahun/ 10-20 tahun/ > 20 tahun/ Jumlah/
31 Desember 2025 < 1 year 1 to 5 years 5 to 10 years 10 to 20 years > 20 years Total December 31 2025
Kredit Credit
Kontrak asuransi yang diterbitkan 90,825,983 31,264,749 37,009,052 -- -- 159,099,784 Insurance contracts issued
Kontrak reasuransi yang dimiliki (924,781) -- -- -- -- (924,781) Reinsurance contracts held
Subjumlah 89,901,202 31,264,749 37,009,052 -- -- 158,175,003 Subtotal
Lainnya Miscellaneous
Kontrak asuransi yang diterbitkan 230,376,101 31,016,116 8,412 -- -- 261,400,629 Insurance contracts issued
Kontrak reasuransi yang dimiliki (130,563,242) (23,590,710) -- -- -- (154,153,952) Reinsurance contracts held
Subjumlah 99,812,859 7,425,406 8,412 -- -- 107,246,677 Subtotal
Jumlah 709,378,262 174,148,302 47,507,342 -- -- 931,033,906 Total
< 1 tahun/ 1-5 tahun/ 5-10 tahun/ 10-20 tahun/ > 20 tahun/ Jumlah/
31 Desember 2024 < 1 year 1 to 5 years 5 to 10 years 10 to 20 years > 20 years Total December 31 2024
Kebakaran Fire
Kontrak asuransi yang diterbitkan 783,127,193 161,739,703 230 -- -- 944,867,126 Insurance contracts issued
Kontrak reasuransi yang dimiliki (406,972,792) (145,358,226) -- -- -- (552,331,018) Reinsurance contracts held
Subjumlah 376,154,401 16,381,477 230 -- -- 392,536,108 Subtotal
Rekayasa Engineering
Kontrak asuransi yang diterbitkan -- 129,444,244 -- -- -- 129,444,244 Insurance contracts issued
Kontrak reasuransi yang dimiliki (34,887,710) (130,036,528) -- -- -- (164,924,238) Reinsurance contracts held
Subjumlah (34,887,710) (592,284) -- -- -- (35,479,994) Subtotal
Rangka Kapal Marine Hull
Kontrak asuransi yang diterbitkan 174,170,144 7,435,799 -- -- -- 181,605,943 Insurance contracts issued
Kontrak reasuransi yang dimiliki (196,559,817) (8,169,794) -- -- -- (204,729,611) Reinsurance contracts held
Subjumlah (22,389,673) (733,995) -- -- -- (23,123,668) Subtotal
Pengangkutan Marine Cargo
Kontrak asuransi yang diterbitkan 89,452,107 48,166 -- -- -- 89,500,273 Insurance contracts issued
Kontrak reasuransi yang dimiliki (46,635,672) -- -- -- -- (46,635,672) Reinsurance contracts held
Subjumlah 42,816,435 48,166 -- -- -- 42,864,601 Subtotal
Penerbangan Aviation
Kontrak asuransi yang diterbitkan 473,617,075 52,046,407 -- -- -- 525,663,482 Insurance contracts issued
Kontrak reasuransi yang dimiliki (505,707,339) (58,428,482) -- -- -- (564,135,821) Reinsurance contracts held
Subjumlah (32,090,264) (6,382,075) -- -- -- (38,472,339) Subtotal
108
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
< 1 tahun/ 1-5 tahun/ 5-10 tahun/ 10-20 tahun/ > 20 tahun/ Jumlah/
31 Desember 2024 < 1 year 1 to 5 years 5 to 10 years 10 to 20 years > 20 years Total December 31 2024
Offshore Offshore
Kontrak asuransi yang diterbitkan 265,222,823 65,226,184 -- -- -- 330,449,007 Insurance contracts issued
Kontrak reasuransi yang dimiliki (240,153,245) (55,804,269) -- -- -- (295,957,514) Reinsurance contracts held
Subjumlah 25,069,578 9,421,915 -- -- -- 34,491,493 Subtotal
Kendaraan bermotor Motor vehicle
Kontrak asuransi yang diterbitkan 34,777,455 62,554,526 927 -- -- 97,332,908 Insurance contracts issued
Kontrak reasuransi yang dimiliki (1,773,020) -- -- -- -- (1,773,020) Reinsurance contracts held
Subjumlah 33,004,435 62,554,526 927 -- -- 95,559,888 Subtotal
Jiwa Motor vehicle
Kontrak asuransi yang diterbitkan 257,792 1,362,070 14,539,202 -- -- 16,159,064 Insurance contracts issued
Kontrak reasuransi yang dimiliki (6,150) -- -- -- -- (6,150) Reinsurance contracts held
Subjumlah 251,642 1,362,070 14,539,202 -- -- 16,152,914 Subtotal
Kredit Credit
Kontrak asuransi yang diterbitkan 23,832,346 69,509,078 13,371,074 -- -- 106,712,498 Insurance contracts issued
Kontrak reasuransi yang dimiliki (3,191,770) -- -- -- -- (3,191,770) Reinsurance contracts held
Subjumlah 20,640,576 69,509,078 13,371,074 -- -- 103,520,728 Subtotal
Lainnya Miscellaneous
Kontrak asuransi yang diterbitkan 198,209,258 21,059,762 860 -- -- 219,269,880 Insurance contracts issued
Kontrak reasuransi yang dimiliki (82,107,794) (20,491,509) -- -- -- (102,599,303) Reinsurance contracts held
Subjumlah 116,101,464 568,253 860 -- -- 116,670,577 Subtotal
Jumlah 524,670,884 152,137,131 27,912,293 -- -- 704,720,308 Total
109
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
d. Asumsi utama aktuaria yang d. Key actuarial assumption used in the
digunakan dalam pengukuran measurement of insurance contract
liabilitas kontrak asuransi liabilities
Liabilitas kontrak asuransi Insurance contract liabilities reflect the
mencerminkan estimasi jumlah dana estimated amount of funds that the
yang harus disediakan oleh Perseroan Company must set aside to fulfill its
untuk memenuhi kewajiban pembayaran obligation to pay benefits to policyholders
manfaat kepada pemegang polis as stipulated in the insurance contract.
sebagaimana tercantum dalam kontrak These liabilities include estimates of future
asuransi. Liabilitas ini mencakup estimas cash flows arising from insurance
arus kas masa depan yang timbul dari contracts, including policy benefits,
kontrak asuransi, termasuk manfaat incurred claims, and costs associated with
polis, klaim yang terjadi, dan biaya-biaya providing insurance services in the future.
yang terkait dalam penyediaan jasa
asuransi di masa mendatang.
Sesuai dengan PSAK 117: “Kontrak In accordance with PSAK 117: “Insurance
Asuransi”, liabilitas kontrak asuransi Contracts”, insurance contract liabilities
diukur menggunakan pendekatan arus are measured using the fulfillment cash
kas pemenuhan (fulfillment cash flows) flow approach, which comprises:
yang mencerminkan:
Estimasi arus kas masa depan yang Estimates of future cash flows
diharapkan timbul untuk memenuhi expected to arise from the contracts;
kewajiban kontrak;
Penyesuaian terhadap nilai waktu Adjustments for the time values of
uang dan risiko keuangan yang money and financial risks associated
relevan dengan arus kas tersebut; with those cash flows; and
dan
Penyesuaian risiko untuk risiko A risk adjustment for non-financial risk
nonkeuangan sebagai kompensasi to compensate for the uncertainly
atas ketidakpastian jumlah dan regarding the amount and timing of
waktu arus kas masa depan. future cash flows.
Untuk kontrak asuransi yang masih For contracts that continue to provide
memberikan jasa di masa mendatang, insurance coverage in future periods, a
margin jasa kontraktual (CSM) diakui CSM is recognized as part of the
sebagai bagian dari liabilitas kontrak insurance contract liabilities and is
asuransi dan akan diamortisasi ke laba released to profit or loss as the Company
rugi seiring dengan penyediaan jasa provides insurance services to
asuransi kepada pemegang polis. policyholders.
Berikut ini adalah asumsi aktuaria yang The following are actuarial assumptions
digunakan oleh Perseroan untuk used by the Company to calculate of
menghitung liabilitas kontrak asuransi: liability for future policy benefit:
2025 2024
Metode Perhitungan Model Pengukuran Kembali (GMM)/ Model Pengukuran Kembali (GMM)/ Calculation Method
Remeasurment Model (GMM) Remeasurment Model (GMM)
Pendekatan Alokasi Premi (PAA)/ Pendekatan Alokasi Premi (PAA)/
Premium Allocation Approach (PAA) Premium Allocation Approach (PAA)
Tingkat Diskonto Pendekatan Bottom-up / Pendekatan Bottom-up / Discount Rate
Bottom-up approach Bottom-up approach
Tingkat diskonto digunakan untuk The discount rate is used to adjust future
menyesuaikan estimasi arus kas masa cash flow estimates to reflect the time
depan agar mencerminkan nilai waktu value of money and the financial risks
uang dan risiko keuangan yang terkait associated with those cash flows, as long
dengan arus kas tersebut, sepanjang as those financial risks not already
110
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
risiko keuangan tersebut belum reflected in the initial cash flow estimates.
tercermin dalam estimasi awal arus kas.
Dalam menetapkan tingkat diskonto, In determining the discount rate, the
Perseroan menggunakan pendekatan Company uses the following approach:
sebagai berikut:
Pendekatan Bottom-Up Bottom-Up Approach
Pendekatan bottom-up ditentukan The bottom-up approach is determined
berdasarkan suku bunga bebas risiko based on the risk-free rate plus an
(Risk Free Rate) yang ditambah dengan illiquidity premium.
illiquidity premium.
13. Perpajakan 13. Taxation
a. Pajak dibayar dimuka a. Prepaid taxes
2025 2024
Rp Rp
Perseroan The Company
Pasal 21 -- 11,884,287 Article 21
Sub-jumlah - Perseroan -- 11,884,287 Sub total - Perseroan
Entitas anak Subsidiaries
Pasal 23 1,581,493 1,110,485 Article 23
Pasal 21 574,277 166 Article 21
Pasal 25 15,102,675 10,738,726 Article 25
Pasal 4 (2) final 26,931,582 19,872,937 Article 4(2) final
Pasal 28A 14,590,367 3,311,390 Article 28A
Pajak Pertambahan Nilai 39,655,453 32,763,855 Value Added Tax
Sub-jumlah - entitas anak 98,435,847 67,797,559 Sub total - subsidiaries
Jumlah 98,435,847 79,681,846 Total
b. Utang pajak b. Taxes payables
Utang pajak terdiri dari: Taxes payables consist of:
2025 2024
Rp Rp
Perseroan The Company
Pajak penghasilan badan Corporate income tax
Pasal 21 54,995 599,251 Article 21
Pasal 23 1,035,370 518,636 Article 23
Pasal 26 106,520 93,097 Article 26
Pasal 29 24,142,901 43,390,079 Article 29
Pasal 4 (2) final 2,574,492 -- Article 4(2) final
Pajak Pertambahan Nilai -- 942,303 Value Added Tax
Sub-jumlah - Perseroan 27,914,278 45,543,366 Sub total - Perseroan
Entitas anak Subsidiaries
Pasal 21 1,608,704 3,167,228 Article 21
Pasal 23 318,450 170,999 Article 23
Pasal 25 3,853,745 267,309 Article 25
Pasal 29 4,516,730 1,291,041 Article 29
Pasal 4 (2) final 4,534 742 Article 4(2) final
Pajak Pertambahan Nilai 3,600,517 533,062 Value Added Tax
Pasal 26 -- 62 Article 26
Sub-jumlah - entitas anak 13,902,680 5,430,443 Sub total - subsidiaries
Jumlah 41,816,958 50,973,809 Total
111
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
c. Beban pajak final dan pajak c. Final tax and income tax expense
penghasilan
2025 2024
Rp Rp
Beban pajak final: Final tax expenses:
Perseroan 56,146,903 43,036,572 The Company
Entitas Anak 28,344,781 26,571,621 Subsidiaries
Konsolidasi 84,491,684 69,608,193 Consolidated
Beban pajak penghasilan Income tax expense:
Perseroan The Company
Kini 88,310,055 117,717,580 Current
Tangguhan 20,202,642 (3,759,739) Deferred
108,512,697 113,957,841
Entitas anak Subsidiaries
Kini 11,759,400 15,053,821 Current
Tangguhan (18,067,342) (4,032,981) Deferred
(6,307,942) 11,020,840
Konsolidasi Consolidated
Kini 100,069,455 132,771,401 Current
Tangguhan 2,135,300 (7,792,720) Deferred
Jumlah 102,204,755 124,978,681 Total
Rekonsiliasi antara laba sebelum The reconciliation between income
beban pajak final dan pajak before final and income tax expense and
penghasilan dan penghasilan kena the taxable income for the year is as
pajak untuk tahun berjalan adalah follows:
sebagai berikut:
2025 2024
Rp Rp
Laba konsolidasian sebelum Consolidated income
pajak penghasilan 943,217,276 604,058,702 before tax
Keuntungan anak perusahaan Gain before tax
sebelum pajak 133,576,805 (12,480,421) from subsidiaries
Eliminasi konsolidasian (15,641,546) (26,255,732) Consolidation elimination
Penyesuaian atas penerapan Adjustment related to the
PSAK 117 (376,747,455) 205,842,889 implementation of PSAK 117
Laba sebelum pajak penghasilan 684,405,080 771,165,438 Income before tax
Beda waktu: Temporary differences:
Estimasi klaim retensi sendiri (4,587,391) (2,348,710) Estimated own retention claim
Penyisihan kerugian Allowance for
penurunan nilai 12,131,264 24,362,627 impairment losses
Premi belum merupakan pendapatan 75,330,150 (9,663,349) Unearned premium reserve
Libilitas sewa 990,714 1,689,132 Lease liabilitas
Amortisasi aset hak guna (4,210,191) (337,418) Amortization of right-of-use assets
Cadangan penurunan nilai aset lainnya -- 1,433,920 Allowance for impairment losses
Liabilitas imbalan kerja 6,037,577 1,953,523 Employee benefits liabilities
Penyisihan kerugian penurunan Allowance for
nilai investasi (6,138,073) -- impairment of investments
79,554,050 17,089,725
Beda tetap: Permanent differences:
Pendapatan investasi yang Investment income
dikenakan pajak final (427,663,320) (333,177,512) subject to final tax
Biaya yang tidak diperkenankan 8,966,629 36,965,688 Non-deductible expenses
Beban pajak final 56,146,903 43,036,572 Final tax expense
(362,549,788) (253,175,252)
Penghasilan kena pajak 401,409,342 535,079,911 Taxable income
Beban pajak penghasilan 88,310,055 117,717,580 Income tax expense
Dikurangi: Less:
Pajak dibayar di muka Prepaid tax
- Pasal 25 (64,167,154) (74,327,501) Article 25 -
Liabilitas (tagihan) Corporate income tax
pajak penghasilan 24,142,901 43,390,079 liability (receivable)
112
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Berdasarkan Undang-Undang Under the Taxation Laws of Indonesia,
Perpajakan yang berlaku di Indonesia, the Group submits tax returns on the
Grup menghitung, menetapkan, dan basis of self-assessment. The
membayar sendiri besarnya jumlah Directorate General of Taxation (“DGT”)
pajak yang terhutang. Direktorat may assess or amend taxes within five
Jenderal Pajak ("DJP") dapat years of the time the tax becomes due.
menetapkan atau mengubah utang
pajak dalam batas waktu lima tahun
sejak saat terhutangnya pajak.
e. Aset pajak tangguhan e. Deferred tax assets
(Dibebankan)
Dibebankan ke dikreditkan/
penghasilan ke laporan
komprehensif laba rugi/
lain/Charged (Charged)/
Saldo awal/ to the other credited Saldo akhir/
Beginning comprehensive to profit Ending
balance income and loss balance
Perseroan The Company
Estimasi klaim retensi sendiri 21,542,586 -- 1,009,226 22,551,812 Estimated own retention Claim
Penyisihan kerugian Allowance for
penurunan nilai 25,862,666 -- (2,668,878) 23,193,788 impairment losses
Cadangan atas premi Unearned premium
belum merupakan pendapatan 1,774,757 -- (16,572,633) (14,797,876) reserves
Liabilitas imbalan kerja 44,871,897 (913,271) (1,328,267) 42,630,359 Employee benefit liabilities
Keuntungan obligasi belum diakui (4,037,059) 792,708 -- (3,244,351) Unrealized gain of bonds
Penyisihan kerugian Allowance for impairment
penurunan nilai aset lainya 807,068 -- -- 807,068 losses other assets
Aset hak guna (573,396) -- 926,242 352,846 Right of use assets
Liabilitas Sewa 586,830 -- (217,957) 368,873 Leases liability
Penyisihan kerugian penurunan nilai investasi -- -- (1,350,376) (1,350,376)
Sub-jumlah 90,835,349 (120,563) (18,852,267) 70,512,143 Sub-total
Entitas anak Subsidiaries
Estimasi klaim retensi sendiri 80,473,961 -- 16,017,022 96,490,983 Estimated own retention Claim
Penyisihan kerugian Allowance for
penurunan nilai 32,014,368 -- 1,107,116 33,121,484 impairment losses
Cadangan atas premi Unearned premium
belum merupakan pendapatan 71,385,838 -- (3,141,481) 68,244,357 reserves
Liabilitas imbalan kerja 4,147,690 1,881,747 (107,846) 5,921,591 Employee benefit liabilities
Keuntungan obligasi belum diakui 2,741,222 (4,466,273) -- (1,725,051) Unrealized gain of bonds
Sewa 1,789,649 -- (1,782,029) 7,620 Leases
Persediaan (512,760) -- 278,088 (234,672) Inventories
Aset Tetap 360,064 -- (463,877) (103,813) Fixed Assets
Beban Amortitasi (2,033,038) -- (744,005) (2,777,043) Amortization expense
Penyisihan kerugian penurunan nilai investasi 30,575,105 -- 5,284,895 35,860,000 impairment losses
Bonus dan Kompensasi karyawan 605,159 -- (883,374) (278,215) Bonuses and employee compensation
Sub-jumlah 221,547,258 (2,584,526) 15,564,509 234,527,241 Sub-total
Jumlah 312,382,607 (2,705,089) (3,287,758) 305,039,384 Total
31 Desember/December 31, 2024
(Dibebankan)
Dibebankan ke dikreditkan/
penghasilan ke laporan
komprehensif laba rugi/
lain/Charged (Charged)/
Saldo awal/ to the other credited Saldo akhir/
Beginning comprehensive to profit Ending
balance income and loss balance
Perseroan The Company
Estimasi klaim retensi sendiri 16,182,808 -- 5,359,778 21,542,586 Estimated own retention Claim
Penyisihan kerugian Allowance for
penurunan nilai 27,988,603 -- (2,125,937) 25,862,666 impairment losses
Cadangan atas premi Unearned premium
belum merupakan pendapatan 2,291,473 -- (516,716) 1,774,757 reserves
Liabilitas imbalan kerja 57,905,554 (13,463,432) 429,775 44,871,897 Employee benefit liabilities
Keuntungan obligasi belum diakui (10,239,072) 6,202,013 -- (4,037,059) Unrealized gain of bonds
Penyisihan kerugian Allowance for impairment
penurunan nilai aset lainya 491,606 -- 315,462 807,068 losses other assets
Aset hak guna (499,164) -- (74,232) (573,396) Right of use assets
Liabilitas Sewa 215,221 -- 371,609 586,830 Leases liability
Sub-jumlah 94,337,029 (7,261,419) 3,759,739 90,835,349 Sub-total
Entitas anak Subsidiaries
Estimasi klaim retensi sendiri 65,114,124 -- 15,359,837 80,473,961 Estimated own retention Claim
Penyisihan kerugian Allowance for
penurunan nilai 41,795,105 -- (9,780,737) 32,014,368 impairment losses
Cadangan atas premi Unearned premium
belum merupakan pendapatan 78,080,107 -- (6,694,269) 71,385,838 reserves
Liabilitas imbalan kerja 5,142,409 (886,873) (107,846) 4,147,690 Employee benefit liabilities
Keuntungan obligasi belum diakui (1,582,006) 520,630 3,802,598 2,741,222 Unrealized gain of bonds
Sewa 860,608 -- 929,041 1,789,649 Leases
Persediaan (1,018,582) -- 505,822 (512,760) Inventories
Aset Tetap (1,078,042) -- 1,438,106 360,064 Fixed Assets
Beban Amortitasi (1,488,536) -- (544,502) (2,033,038) Amortization expense
Penurunan Nilai Investasi 26,772,507 -- 3,802,598 30,575,105 Fiscal loss
Bonus dan Kompensasi karyawan 1,488,533 -- (883,374) 605,159 Bonuses and employee compensation
Sub-jumlah 214,086,227 (366,243) 7,827,274 221,547,258 Sub-total
Jumlah 308,423,256 (7,627,662.0) 11,587,013 312,382,607 Total
113
Page 597
PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
f. Rekonsiliasi perpajakan f. Tax reconciliation
Rekonsiliasi antara beban pajak dan A reconciliation between the tax
hasil perkalian laba akuntansi sebelum expenses and the amounts computed by
pajak menurut laporan laba rugi dan applying the prevailing tax rates to profit
penghasilan komprehensif lain dengan before tax per statement of profit or loss
tarif pajak yang berlaku adalah sebagai and other comprehensive income is as
berikut: follows:
2025 2024
Rp Rp
Laba konsolidasian sebelum Consolidated income
pajak penghasilan 943,217,276 604,058,702 before tax
Keuntungan anak perusahaan Gain before tax
sebelum pajak 133,576,805 (12,480,421) from subsidiaries
Eliminasi konsolidasian (15,641,546) (26,255,732) Consolidation elimination
Penyesuaian atas penerapan Adjustment related to the
PSAK 117 (376,747,455) 205,842,889 implementation of PSAK 117
Laba sebelum pajak penghasilan 684,405,080 771,165,438 Income before tax
Beban pajak penghasilan dengan Income tax expense at effective
tarif pajak efektif 150,569,118 169,656,396 tax rate
Pengaruh pajak atas manfaat (beban) Tax effects of (non-taxable income)
yang tidak dapat diperhitungkan non-deductible expenses:
Pendapatan investasi yang Investment income
dikenakan pajak final (94,085,930) (73,299,053) subject to final tax
Biaya yang tidak diperkenankan 1,972,658 8,132,451 Non-deductible expenses
Beban pajak final 8,422,035 9,468,046 Final tax expense
Penyesuaian atas pajak tangguhan (175,390,578) (55,698,555) Adjust on the tax determined tax
Jumlah (259,081,815) (111,397,111) Total
Beban pajak Perusahaan (108,512,697) (113,957,841) Company’s tax expense
g. Surat ketetapan pajak g. Tax assessment letters
Entitas Anak The subsidiaries
Tugu Pratama Interindo (TPInt) Tugu Pratama Interindo (TPInt)
2023 2023
Pada akhir bulan Juli 2025, Perusahaan At the end of July 2025, the Company
menerima Surat Permintaan Penjelasan received a Data Explanation Request
Data No.S-642/P2DK//KPP.0617/2025 Letter No. S-642/P2DK//KPP.0617/2025
per tanggal 30 Juni 2025 atas dated June 30, 2025, regarding the
perpajakan Tahun 2023. Atas surat taxation for the Year 2023. Regarding
tersebut, Perusahaan telah response to that letter, the Company has
memberikan tanggapan melalui surat provided a reply through letter No.
No. 049/TPInt/Akt/VIII/2025. 049/TPInt/Akt/VIII/2025
Dan pada tanggal 25 September 2025, And on September 25, 2025, the
Perusahaan menerima Surat Undangan Company received an Invitation Letter
Pembahasan SP2DK for SP2DK Discussion
No. S-1890/KPP.0617/2025. Atas surat No. S-1890/KPP.0617/2025. In response
tersebut Perusahaan telah melakukan to the letter, the Company made a visit to
kunjungan ke Kantor Pajak pada the Tax Office on September 30, 2025.
tanggal 30 September 2025.
Pada tanggal 30 September 2025, telah On September 30, 2025, the Completion
ditandatangani Berita Acara Report No. BA-
Penyelesaian No. BA- 152/P2DK/KPP.061705/2025 was
152/P2DK/KPP.061705/2025 dan signed, and the Company revised its
Perusahaan melakukan revisi atas SPT 2023 Corporate Tax Return by adding a
Badan Tahun 2023 dengan positive fiscal correction on interest
menambahkan koreksi fiskal positif atas income amounting to Rp172,130,560,
114
Page 598
PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
pendapatan bunga sebesar resulting in an underpayment of Article
Rp172.130.560, sehingga terdapat 29 Income Tax of Rp37,868,820. The
kurang bayar PPh Pasal 29 sebesar Company has made the payment for the
Rp 37.868.820. Atas kurang bayar PPh underpaid Article 29 Income Tax on
pasal 29 tersebut Perusahaan telah October 31, 2025.
melakukan pembayaran pada tanggal
31 Oktober 2025.
Perusahaan menerima Surat Tagihan The company received Tax Billing Letter
Pajak (STP) no. 00135/106/23/078/25 (STP) no. 00135/106/23/078/25 dated
tanggal 14 November 2025 atas sanksi November 14, 2025, regarding interest
bunga atas pembetulan SPT Tahun sanctions on the correction of the 2023
2023 sebesar Rp6.748.223. Atas STP Tax Return amounting to Rp6,748,223.
tersebut Perusahaan telah melakukan The company has made the payment for
pembayaran pada tanggal 4 Desember this STP on December 4, 2025.
2025.
Pratama Mitra Sejati (PMS) Pratama Mitra Sejati (PMS)
2019 2019
Pada 23 April 2024, Perusahaan On April 23, 2024, the Company
menerima Surat pemeriksaan yang received an inspection letter sent by the
dikirimkan oleh Kantor Pajak untuk Tax Office for the 2019 fiscal year.
tahun fiskal 2019.
Berdasarkan hasil pemeriksaan Pajak Based on the results of the tax audit that
yang telah dilakukan, Kantor Pajak has been conducted, the Tax Office
mengirimkan Surat Ketetapan Pajak sent the Underpayment Tax
Kurang Bayar (“SKPKB”) Assessment Letters (“SKPKB”)
No. 00021/240/19/073/24 dan No. 00021/240/19/073/24 and
No. 0014/206/19/073/24 atas Pajak No. 0014/206/19/073/24 for Income Tax
Penghasilan Pasal 21, Pasal 4(2), Article 21, Article 4(2), Article 29, and
Pasal 29 dan Pajak Pertambahan Nilai Value Added Tax on July 19, 2024, with
pada tanggal 19 Juli 2024 dengan nilai amounts of Rp105,001,629,
masing-masing sebesar Rp313,004,918, Rp17,482,409,476, and
Rp105.001.629, Rp313.004.918, Rp7,216,739,253, respectively.
Rp17.482.409.476 dan
Rp 7.216.739.253.
Atas hal tersebut, pada tanggal 14 Regarding this matter, on October 14,
Oktober 2024, Perusahaan 2024, the Company submitted an
mengirimkan Permohonan Keberatan Objection Request against the
atas Surat Ketetapan Pajak Kurang Underpayment Tax Assessment Letter
Bayar (“SKPKB”) yang dikirimkan. (“SKPKB”) that was issued.
Selanjutnya Kantor Pajak mengirimkan Subsequently, the Tax Office sent the
Keputusan atas Surat Ketetapan Pajak Decision on the Underpayment Tax
Kurang Bayar (“SKPKB”) pada tanggal Assessment Letter (“SKPKB”) on July
11 Juli 2025 dan menetapkan bahwa 11, 2025, and determined that the
Permohonan Keberatan yang dilakukan Objection Request submitted by the
oleh Perusahaan ditolak. Berdasarkan Company was rejected. Based on the
Surat Ketetapan Pajak Kurang Bayar Underpayment Tax Assessment Letter
(“SKPKB”) tersebut, terdapat (“SKPKB”), there was a reduction in the
penurunan jumlah Pajak yang harus amount of Tax payable, amounting to
dibayar yaitu sebesar Rp61.340.874, Rp61,340,874,
Rp11.877.989.680 dan Rp11,877,989,680, and
Rp5.170.290.407 atas Pajak Rp5,170,290,407 for Income Tax Article
Penghasilan Pasal 21, Pasal 29 dan 21, Article 29, and Value Added Tax,
Pajak Pertambahan Nilai. Dan untuk respectively. As for Income Tax Article
115
Page 599
PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Pajak Penghasilan Pasal 4(2) tidak ada 4(2), there was no change, remaining at
perubahan yaitu sebesar Rp313,004,918.
Rp313.004.918.
Pada tanggal 07 Oktober 2025, On October 7, 2025, the Company once
Perusahaan kembali mengajukan again filed an Appeal with the Tax Court
Permohonan Banding kepada regarding the Objection Decision sent by
Pengadilan Pajak atas Keputusan the Tax Office. As of the completion date
Keberatan yang dikirimkan oleh Kantor of the issuance of these financial
Pajak. Sampai dengan tanggal statements, the Company has not
penyelesaian laporan keuangan ini received a determination from the tax
diterbitkan, Perusahaan belum office.
menerima penetapan dari kantor pajak.
14. Beban Akrual 14. Accrued Expense
2025 2024
Rp Rp
Bonus dan remunerasi 156,422,781 153,172,352 Bonus and remuneration
Pemasaran 107,418,509 111,818,807 Marketing
Umum dan kepegawaian lainnya 65,853,845 9,080,345 General and other employee expense
Jasa profesional 9,053,375 2,637,072 Professional fee
Operasional kendaraan -- 976,423 Motor vehicle operational
Lainnya ( masing-masing dibawah Others (each below
Rp350.000) 49,282,011 11,680,194 Rp350,000)
Jumlah 388,030,521 289,365,193 Total
Termasuk di dalam akun beban akrual Included in other accrual expenses are utility
bonus dan remunerasi adalah akrual tantiem accruals for the company's operational
Direksi dan tunjangan karyawan. activities.
Termasuk di dalam beban akrual lainnya Included in the bonus and remuneration
adalah akrual utilitas kegiatan operasional accrued expense account are accrued
perusahaan. bonuses for the Board of Directors and
employee benefits.
15. Utang Lain-Lain 15. Other Payables
2025 2024
Rp Rp
Utang usaha 65,029,655 50,104,825 Trade payable
Dana Tabarru' 40,280,576 36,473,310 Tabarru' fund
Pendapatan diterima dimuka 34,884,934 44,505,216 Unearned revenue
Utang jaminan kas 29,374,092 45,847,673 Cash deposit
Penyisihan kontribusi yang belum Unearned contributions provisions
menjadi hak dan penyisihan manfaat reserves and liabilities for
polis masa depan 14,281,766 17,054,113 future policy benefts
Penyisihan ujroh 11,778,709 14,005,202 Ujroh payable
Lainnya (masing-masing di bawah Others (each below
Rp10.000.000) 538,070,260 272,410,357 Rp10,000,000)
Jumlah 733,699,992 480,400,696 Total
Pendapatan diterima di muka merupakan Unearned revenue represents subsidiary’s
pendapatan sewa dan jasa pemeliharaan rental and service charge income received in
dari penyewa yang diterima dimuka oleh advance by subsidiary (PMS) from building
entitas anak (PMS) dari penyewa gedung. tenants.
Pada tanggal 31 Desember 2025 dan 2024 As of December 31, 2025 and 2024,
saldo Unit Bisnis Syariah untuk penyisihan Unearned contributions provisions reserves
kontribusi yang belum menjadi hak dan and liabilities for future policy benefits in
116
Page 600
PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
penyisihan manfaat polis masa depan Sharia Business Unit amounted to
masing-masing sebesar Rp14.281.766 dan Rp14,281,766 and Rp17,054,126
Rp17.054.126, dan penyisihan klaim respectively, and reserves of claims amounted
masing-masing sebesar, Rp8.699.756 dan to Rp8,699,756 and Rp6,195,938 respectively
Rp6.195.938 (Catatan 37). (Note 37).
16. Liabilitas Imbalan Kerja 16. Employee Benefit Liabilities
Grup menyediakan imbalan pensiun The Group provides pension benefits in
berdasarkan UU Cipta Kerja No. 6 Tahun accordance with Job Creation Law No. 6 of
2023. Secara substansi program pensiun 2023. Since the Law sets the formula for
dalam UU Cipta Kerja No. 6 Tahun 2023 determining the minimum amount of benefits,
merupakan program imbalan pasti karena in substance pension plans under Job
undang-undang telah menetapkan formula Creation Law No. 6 of 2023 represent defined
dalam menentukan jumlah minimum benefit plans. If the employee funded portion
imbalan. Jika porsi program imbalan pensiun of the pension plan benefit is less than the
yang didanai oleh karyawan lebih rendah benefit per the Job Creation Law, the Group
dari imbalan yang menurut undang-undang, will provide provision for such shortage
Grup akan membentuk penyisihan untuk
menutupi kekurangan tersebut
Manajemen berkeyakinan bahwa saldo The management believes the balance of
liabilitas imbalan kerja tersebut cukup untuk employee benefits liability is sufficient to cover
memenuhi imbalan minimum sesuai dengan the minimum benefits required under the
UUCK. UUCK.
Grup mencatat liabilitas imbalan kerja The Group recorded employee benefits based
berdasarkan perhitungan aktuaris on independent actuaries’ calculation. Post
independen. Perhitungan imbalan pasca employment benefits were calculated by
kerja dihitung oleh Kantor Konsultan Steven & Mourits, Actuarial Consulting and its
Aktuarial Steven & Mourits dan entitas anak subsidiaries TRI and PMS calculated by Setya
TRI dan PMS adalah Kantor Konsultan Gunawan, Actuarial Consulting.
Aktuarial Setya Gunawan.
Asumsi utama yang digunakan dalam The actuarial valuation for the Group was
menentukan penilaian aktuaris untuk Grup carried out using the following key
adalah sebagai berikut: assumptions:
2025 2024
Tingkat diskonto 6.70%-7.10% 6.70%-7.10% Discount rate
Tingkat kenaikan gaji 5.00%-10.00% 5.00%-10.00% Future salary increment rate
Tingkat pengembalian aset 7.10% 7.10% Expected return on plan assets
Tingkat kematian TM IV - 2019 TM IV - 2019 Mortality rate
Tingkat cacat 5%-10% dari tingkat kematian/ Disability rate
5%-10% of mortality rate
Tingkat pengunduran diri 1%-5% per tahun pada usia 20 tahun Resignation rate
dan menurun secara linier sampai dengan
0.5%-1% pada usia 45 dan seterusnya/
1%-5% per annum at age 20 years old and
reducing linearly to 0.5%-1% at age 45
and thereafter
Tingkat pensiun normal 100% pada usia pensiun normal/ Normal retirement rate
100% at normal retirement age
Umur pensiun dini paling sedikit 45 tahun atau Early retirement age
15 tahun masa kerja/at least
45 years old or rendering 15 years of service
Umur pensiun normal 55 - 60 tahun/55 - 60 years old Normal retirement age
117
Page 601
PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Tabel berikut ini merupakan komponen The following tables summarize the
beban imbalan kerja neto yang diakui dalam components of net employee benefits
laporan laba rugi dan penghasilan expense recognized in the consolidated
komprehensif lain konsolidasian dan statement of profit or loss and other
liabilitas imbalan kerja yang diakui dalam comprehensive income and the employee
laporan posisi keuangan konsolidasian. benefits liability recognized in the consolidated
statement of financial position.
a. Program pensiun pada PT Asuransi a. Pension Program on PT Asuransi
Jiwa IFG Jiwa IFG
Perseroan menyelenggarakan program The Company established a defined
pensiun manfaat pasti untuk semua benefit pension plan covering all
karyawan tetap yang berumur tidak permanent employees who are not more
lebih dari 60 tahun untuk karyawan than 60 years old for employees hired
yang dipekerjakan sebelum 1 Januari before January 1, 2003 and not more
2003 dan tidak lebih dari 55 tahun untuk than 55 years old for employees hired
karyawan yang dipekerjakan setelah after January 1, 2003. The pension plan
1 Januari 2003. Program pensiun ini is managed by PT Asuransi Jiwa IFG.
dikelola oleh PT Asuransi Jiwa IFG.
Pendanaan program ini terutama The pension plan is mainly funded by
berasal dari kontribusi pemberi kerja contributions from employers and
dan karyawan. employees.
Dalam program ini, tingkat kontribusi On this plan, the Group contribution rate
Grup (pemberi kerja) ditelaah setiap (the employer) is reviewed annually by
tahun oleh PT Asuransi Jiwa IFG pada PT Asuransi Jiwa IFG at the beginning of
awal tahun, sedangkan kontribusi financial year, whilst the employee
karyawan adalah 5% dari gaji pokok contribution is 5% of monthly basic
bulanan. salary.
b. Undang-Undang Cipta Kerja No. 6/2023 b. Job Creation Law No. 6/2023
Grup juga membukukan imbalan pasca The Group also established defined
kerja imbalan pasti untuk karyawan post-employment benefit based on the
sesuai dengan undang-undang yang prevailing Labor Law.
berlaku.
c. Imbalan jangka panjang lainnya c. Other long-term benefits (Other)
(lainnya)
Perseroan memberikan imbalan jangka The Company also established other
panjang lainnya dalam bentuk long-term benefits including jubilee
penghargaan jubilee dan cuti award and long service leave.
berimbalan jangka panjang.
Jumlah karyawan Grup yang berhak atas The number of the Group’s employees entitled
imbalan kerja pada tanggal to the employment benefits as of
31 Desember 2025 dan 2024 masing- December 31, 2025 and 2024 is 553 and 568
masing adalah 553 dan 568 karyawan (tidak employees, respectively (unaudited).
diaudit).
i. Beban manfaat karyawan neto i. Net employee benefits expense
31 Desember/December 31, 2025
IJK/
UUK-PKB/ Other long term Jumlah/
Jiwasraya Labor Law-CLA benefit Total
Biaya jasa kini 690,400 14,827,613 3,003,424 18,521,437 Current service cost
Biaya jasa lalu -- 512,016 (13,732,724) (13,220,708) Past service cost
Biaya bunga 298,557 12,426,626 1,560,191 14,285,374 Interest cost
Liabilitas atas perubahan Liability due tue change
tanggal masuk -- (261,823) (108,503) (370,326) of date of hired
(Keuntungan)/Kerugian (Gain)/loss
dari penyelesaian -- 609,675 2,782,989 3,392,664 from settlement
Pengukuran kembali -- (13,511) 569,361 555,850 Remeasurement
Kelebihan Pembayaran -- 1,118,305 -- 1,118,305 Excess Benefit Paid by Company
Beban manfaat karyawan 988,957 29,218,901 (5,925,261) 24,282,596 Employee benefits expense
118
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31 Desember/December 31, 2024
IJK/
UUK-PKB/ Other long term Jumlah/
Jiwasraya Labor Law-CLA benefit Total
Biaya jasa kini 1,114,052 20,818,483 5,554,856 27,487,391 Current service cost
Biaya jasa lalu -- 313,126 -- 313,126 Past service cost
Biaya bunga 1,001,321 15,514,138 2,711,822 19,227,281 Interest cost
Imbal hasil aset program Return on plan assets excluding
(tanpa bunga) -- -- (8,984,894) (8,984,894) (interest income)
Beban manfaat karyawan 2,115,373 36,645,747 (718,216) 38,042,904 Employee benefits expense
ii. Estimasi liabilitas imbalan kerja ii. Estimated employee benefits liability
31 Desember/December 31, 2025
UUK-PKB/ Lainnya/ Jumlah/
Jiwasraya Labor Law-CLA Others Total
Nilai kini kewajiban Present value of
imbalan pasti 10,567,251 189,775,201 28,463,878 228,806,330 defined obligations
Nilai wajar aset program (6,460,655) (3,550,848) -- (10,011,503) Fair value of plan assets
Liabilitas neto 4,106,596 186,224,353 28,463,878 218,794,827 Net liability
31 Desember/December 31, 2024
UUK-PKB/ Lainnya/ Jumlah/
Jiwasraya Labor Law-CLA Others Total
Nilai kini kewajiban Present value of
imbalan pasti 10,014,536 193,939,250 36,831,303 240,785,089 defined obligations
Nilai wajar aset program (6,371,565) (3,415,146) -- (9,786,711) Fair value of plan assets
Liabilitas neto 3,642,971 190,524,104 36,831,303 230,998,378 Net liability
Mutasi nilai wajar aset program adalah The movements in the fair value of plan
sebagai berikut: assets are as follows:
31 Desember/December 31, 2025
UUK-PKB/ Lainnya/ Jumlah/
Jiwasraya Labor Law-CLA Others Total
Saldo awal tahun 6,371,565 3,415,146 -- 9,786,711 Balance at the beginning of year
Iuran Perusahaan Company contributions
yang dibayarkan periode berjalan -- 4,665,539 -- 4,665,539 during period
Pendapatan bunga atas Aset Program 452,381 243,627 -- 696,008 Interest income on plan assets
Imbal hasil aset program (363,291) (4,852,625) -- (5,215,916) Return on plan assetes
Nilai wajar aset program Atuarial gains/(losses)
yang diharapkan -- 79,160 -- 79,160 on plan assets
Saldo akhir tahun 6,460,655 3,550,848 -- 10,011,503 Balance at end of year
31 Desember/December 31, 2024
UUK-PKB/ Lainnya/ Jumlah/
Jiwasraya Labor Law-CLA Others Total
Saldo awal tahun 5,868,147 3,203,927 -- 9,072,074 Balance at the beginning of year
Iuran Perusahaan Company contributions
yang dibayarkan periode berjalan (781,935) 139,699 -- (642,236) during period
Pembayaran Imbalan dari Aset Program 366,971 15,730 -- 382,701 Benefits payment from plan assets
Imbal hasil aset program 918,382 55,790 -- 974,172 Return on plan assetes
Saldo akhir tahun 6,371,565 3,415,146 -- 9,786,711 Balance at end of year
Pada tanggal 31 Desember 2025 dan As of December 31, 2025 and 2024, plan
2024, aset program terdiri dari: assets comprise the following:
31 Desember/December 31, 2025
UUK-PKB/ Lainnya/ Jumlah/
Jiwasraya Labor Law-CLA Others Total
Kas dan setara kas 6,460,655 3,550,848 -- 10,011,503 Cash and cash equivalent
Jumlah aset program 6,460,655 3,550,848 -- 10,011,503 Total plan assets
31 Desember/December 31, 2024
UUK-PKB/ Lainnya/ Jumlah/
Jiwasraya Labor Law-CLA Others Total
Kas dan setara kas 6,371,565 3,415,146 -- 9,786,711 Cash and cash equivalent
Jumlah aset program 6,371,565 3,415,146 -- 9,786,711 Total plan assets
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
iii. Mutasi liabilitas imbalan kerja di iii. Movements in the employee benefits
laporan posisi keuangan liability recognized in the
konsolidasian: consolidated statements of financial
position are as
31 Desember/December 31, 2025
UUK-PKB/ Lainnya/ Jumlah/
Jiwasraya Labor Law-CLA Others Total
Saldo awal tahun 10,014,536 184,152,538 36,831,303 230,998,377 Balance at the beginning of year
Beban selama tahun berjalan 988,957 29,218,901 (5,925,261) 24,282,597 Expense during the year
Kelebihan Pembayaran -- (368,992) -- (368,992) Excess Benefit Paid by Company
Pengukuran kembali tahun berjalan (1,443,714) 5,324,717 -- 3,881,003 Remeasurement during the year
Pembayaran selama tahun berjalan -- (37,555,989) (2,442,169) (39,998,158) Benefit payment during the year
Saldo akhir tahun 9,559,779 180,771,175 28,463,873 218,794,827 Balance at end of year
31 Desember/December 31, 2024
UUK-PKB/ Lainnya/ Jumlah/
Jiwasraya Labor Law-CLA Others Total
Saldo awal tahun 15,297,271 246,089,435 43,211,543 304,598,249 Balance at the beginning of year
Beban selama tahun berjalan 2,115,373 36,645,747 (718,216) 38,042,904 Expense during the year
Kelebihan Pembayaran (781,935) -- (692,219) (1,474,154) Excess Benefit Paid by Company
Pengukuran kembali tahun berjalan (6,616,173) (63,380,225) 434,283 (69,562,115) Remeasurement during the year
Pembayaran selama tahun berjalan -- (25,415,707) (5,404,088) (30,819,795) Benefit payment during the year
Saldo akhir tahun 10,014,536 193,939,250 36,831,303 240,785,089 Balance at end of year
Pengalaman penyesuaian untuk entitas The adjustment experience for the parent
induk adalah sebagai berikut: entity are as follows:
2025 2024
Rp Rp
Nilai kini kewajiban Present value of defined
imbalan pasti 200,235,013 304,598,249 benefit obligation
Nilai wajar aset program (6,460,655) 6,371,565 Fair value of plan assets
Defisit program 193,774,358 310,969,814 Deficit in the plan
Penyesuaian pengalaman pada Experience adjustments on
aset program 6,663,421 8,930,987 plan assets
Aset program pada tanggal Plan assets as of December 31, 2025 and
31 Desember 2025 dan 2024 terdiri atas 2024 consist of mutual funds, time deposits
reksadana, deposito berjangka dan obligasi. and bonds.
Analisis sensitivitas Sensitivity analysis
Tabel berikut menunjukkan sensitivitas atas The following table demonstrates the
kemungkinan perubahan tingkat suku bunga sensitivity to a reasonably possible change in
pasar, dengan variabel lain dianggap tetap, market interest rates, with all other variables
terhadap nilai kini kewajiban imbalan pasti held constant, of the Company’s present value
dan beban jasa kini Perseroan pada tanggal of defined benefit obligation and current
31 Desember 2025 dan 2024: service cost as of December 31, 2025 and
2024:
Tingkat Tingkat
bunga diskonto/ kenaikan upah/
discount rate salary increase
31 Desember 2025 December 31, 2025
Kenaikan suku bunga Increase in interest rate
100 basis poin 193,488,725 225,518,896 100 basis point
Penurunan suku bunga Decrease in interest rate
100 basis poin 225,756,618 193,479,961 100 basis point
31 Desember 2024 December 31, 2024
Kenaikan suku bunga Increase in interest rate
100 basis poin (198,186,508) 227,873,052 100 basis point
Penurunan suku bunga Decrease in interest rate
100 basis poin 226,050,122 (201,296,984) 100 basis point
Perkiraan pembayaran liabilitas imbalan The expected undiscounted benefit payment
jangka panjang Perseroan yang tidak of long-term employee benefits liability of the
didiskontokan pada tanggal Company as of December 31, 2025 and 2024
31 Desember 2025 dan 2024 adalah are as follows (unaudited):
sebagai berikut (tidak diaudit):
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2025 2024
Rp Rp
Dalam waktu 12 bulan berikutnya Within the next 12 months
(periode laporan tahun berikutnya) 19,792,212 21,247,959 (the next annual reporting period)
Antara 1 dan 2 tahun 23,364,985 37,547,322 Between 1 and 2 years
Antara 3 dan 5 tahun 76,976,958 90,131,835 Between 3 and 5 years
Lebih dari 5 tahun 752,758,915 751,369,319 More than 5 years
17. Pinjaman Diterima 17. Borrowings
Pinjaman ini merupakan pinjaman entitas This loan is a loan from a subsidiary entity,
anak yaitu PT Pratama Mitra Sejati (“PMS”) namely PT Pratama Mitra Sejati (“PMS”),
yang terdiri dari: which consists of:
2025 2024
Rp Rp
Pihak berelasi (catatan 30) 466,829,127 475,956,710 Related parties (note 30)
Pihak ketiga Third parties
PT Bank Shinhan Indonesia 93,930,641 -- PT Bank Shinhan Indonesia
PT Bank Woori Saudara PT Bank Woori Saudara
Indonesia Tbk 46,005,740 22,278,752 Indonesia, Tbk
PT Bank Central Asia Tbk 13,465,618 23,286,565 PT Bank Central Asia Tbk
PT Bank Panin Dubai Syariah 9,870,640 -- PT Bank Panin Dubai Syariah
PT Bank IBK Indonesia Tbk 1,927,663 5,553,202 PT Bank IBK Indonesia Tbk
Sub-Jumlah 165,200,302 51,118,519 Sub-total
Jumlah 632,029,429 527,075,229 527075228.9 Total
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, the
manajemen berpendapat bahwa PMS management is of the opinion that, PMS is in
mematuhi semua pembatasan dan telah compliance with all of the covenants and has
memenuhi semua rasio keuangan yang complied with all financial ratios required to be
dipersyaratkan dalam perjanjian pinjaman. maintained under the loan agreements.
PT Bank Mandiri (Persero) Tbk PT Bank Mandiri (Persero) Tbk
Pada tanggal 31 Desember 2021, PMS On December 31, 2021, PMS obtained a
memperoleh kredit modal kerja dengan working capital loan credit collateralized with
agunan deposito berjangka. Jumlah time deposit. Maximum amount of credit is
maksimum pembiayaan sebesar Rp40,000,000 for 36 months period since the
Rp40.000.000 dalam jangka waktu 36 bulan signing of credit agreement. Annual interest
sejak penandatangan perjanjian kredit. rates are 0.50% per annum above the deposit
Tingkat bunga tahunan sebesar 0,50% per rate which is used as collateral (Note 32).
tahun diatas suku bunga deposito yang
menjadi agunan (Catatan 32).
Jaminan untuk pinjaman dari Bank Mandiri The collateral for borrowings from Bank
adalah Deposito berjangka sebesar Mandiri are time deposit amounted to
Rp40.000.000 atas nama PT Tugu Pratama Rp40,000,000 on behalf of PT Tugu Pratama
Interindo, pemegang saham PMS. Interindo, PMS shareholders.
Pada tanggal 2 Juli 2022, PMS memperoleh On July 2, 2022, PMS obtained an investment
kredit investasi dengan jumlah nominal credit with a nominal amount of
Rp200.000.000 dalam jangka waktu 48 Rp200,000,000 within 48 months of signing
bulan sejak penandatanganan perjanjian the credit agreement. For this credit facility,
kredit. Atas fasilitas kredit tersebut, PMS PMS is required to pay interest to the bank at
wajib membayar bunga kepada bank the Jakarta Interbank Offered Rate (JIBOR) 1
sebesar Jakarta Interbank Offered Rate month plus 3.5% per annum.
(JIBOR) 1 bulan ditambah 3,5% per annum.
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Fasilitas ini telah dilunasi sebesar This facility has been fully paid amounting
Rp27.906.543 pada 11 September 2025. Rp27,906,543 on September 11, 2025.
PT Bank Jawa Barat dan Banten PT Bank Jawa Barat dan Banten
Pada tanggal 13 Juli 2022, PMS On July 13, 2022, PMS obtained a capital
memperoleh kredit modal dengan jumlah credit with a maximum financing amount of
maksimum pembiayaan sebesar Rp200,000,000 within 45 months of signing
Rp200.000.000 dalam jangka waktu 45 the credit agreement. The provision fee for
bulan sejak penandatanganan perjanjian credit facilities is 0.5% of the withdrawn facility
kredit. Biaya provisi untuk fasilitas kredit and is paid in stages for each credit
sebesar 0,5% dari fasilitas yang ditarik dan withdrawal.
dibayarkan bertahap setiap penarikan kredit.
Pada tanggal 17 Juli 2023 dan 18 Maret On July 17, 2023 and March 18, 2024, PMS
2024, PMS memperoleh fasilitas kredit cash obtained a credit facility cash collateral
collateral standby loan Tahap I dan Tahap II standby loan Phase I and Phase II with each
dengan plafond masing-masing sebesar plafond amount of Rp150,000,000 with
Rp150.000.000 dalam jangka waktu 36 maturity date of 36 months of signing the
bulan sejak penandatangan perjanjian kredit. credit agreement. The annual interest rate is
Tingkat bunga tahunan sebesar 0,25% per 0.25% per year above the deposit interest rate
tahun diatas suku bunga deposito yang as collateral.
menjadi agunan.
Terdapat satu Fasilitas yang telah dilunasi There is one Facility that has been paid off in
sebesar Rp5.678.060 pada 11 September the amount of Rp5,678,060 on September 11,
2025. 2025.
Pada tahun yang berakhir pada tanggal For the year ended December 31, 2025, PMS
31 Desember 2025, PMS telah menerima has received a loan disbursement amounting
pencairan pinjaman sebesar Rp52.058.668, to Rp52,058,668, paid the principal of the loan
telah melakukan pembayaran atas pokok facility amounting to Rp39,633,921 and paid
fasilitas pinjaman sebesar Rp39.633.921 interest on the loan amounting to
dan bunga pinjaman sebesar Rp19.717.894. Rp19,717,894.
PT Bank Central Asia, Tbk PT Bank Central Asia, Tbk
Pada tanggal 03 Oktober 2023, PMS On October 3, 2023, PMS received a
mendapat fasilitas kredit investasi maksimal maximum investment credit facility of
Rp50.000.000 untuk pembelian kendaraan Rp50,000,000 for vehicle purchases for a
untuk jangka waktu 3 tahun. Tingkat bunga period of 3 years. Annual interest rates are
tahunan sebesar 6% per tahun diatas suku 6% per annum above the deposit rate which is
bunga deposito yang menjadi agunan. used as collateral. The collateral for the credit
Jaminan fasilitas kredit adalah kendaraan facility is the vehicle being financed.
yang dibiayai.
Pada tahun yang berakhir pada tanggal For the year ended December 31, 2025, PMS
31 Desember 2025, PMS telah melakukan has paid the principal of the loan facility
pembayaran atas pokok fasilitas pinjaman amounting to Rp9,820,947 and paid interest
sebesar Rp9.820.947 dan bunga pinjaman on the loan amounting to Rp1,461,025.
sebesar Rp1.461.025.
PT Bank IBK Indonesia PT Bank IBK Indonesia
Pada tanggal 13 April 2023, PMS On April 13, 2023, PMS obtained an
memperoleh fasilitas kredit investasi dengan investment credit facility with a ceiling of
plafond sebesar Rp20.000.000 untuk tujuan Rp20,000,000 for the purpose of purchasing
pembelian kendaraan dalam jangka waktu vehicles within a period of 36 months from
36 bulan dari masing-masing pencairan. each disbursement. Annual interest rates are
Tingkat bunga tahunan sebesar 8,25% per 8.25% per annum above the deposit rate
tahun diatas suku bunga deposito yang which is used as collateral.
menjadi agunan.
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Jaminan untuk pinjaman dari Bank IBK The collateral for borrowings from Bank IBK
adalah Bukti Kepemilikan Kendaraan are the respective Car Ownership Certificates
Bermotor (BPKB) (Catatan 9). (BPKB) (Note 9).
Pada tahun yang berakhir pada tanggal For the year ended December 31, 2025, PMS
31 Desember 2025, PMS telah melakukan has paid the principal of the loan facility
pembayaran atas pokok fasilitas pinjaman amounting to Rp3,625,540 and paid interest
sebesar Rp3.625.540 dan bunga pinjaman on the loan amounting to Rp323,083.
sebesar Rp323.083.
PT Bank Syariah Indonesia PT Bank Syariah Indonesia
Pada tanggal 09 Mei 2023, PMS On May 9 2023, PMS obtained two
mendapatkan dua fasilitas pembiayaan musyarakah mutanaqisah line facility
investasi line facility musyarakah investment financing facilities for the purchase
mutanaqisah untuk pembelian kendaraan of vehicles with a maximum amount of
dengan jumlah maksimum sebesar Rp150,000,000 and for the refurbishment of
Rp150.000.000 dan untuk refurbishment the Wisma Tugu 2 Building with a maximum
Gedung Wisma Tugu 2 dengan jumlah amount of Rp50,000,000 within a period of 48
maksimal Rp50.000.000 dalam jangka waktu months since signing the agreement.
48 bulan sejak penandatanganan perjanjian.
Pada tanggal 13 September 2024 dan 18 On September 13, 2024, and December 18,
Desember 2024, PMS mendapatkan dua 2024, PMS obtained two Back-to-Back
fasilitas pembiayaan Back to Back Deposito Deposit financing facilities for vehicle
untuk pembelian kendaraan dengan jumlah purchases, amounting to Rp40,000,000 and
sebesar Rp40.000.000 dan Rp45.000.000 Rp45,000,000 respectively, with a term of 36
dalam jangka waktu 36 bulan sejak months from the signing of the agreement.
penandatanganan perjanjian.
Pada tahun yang berakhir pada tanggal For the year ended December 31, 2025, PMS
31 Desember 2025, PMS telah menerima has received a loan disbursement amounting
pencairan pinjaman sebesar Rp53.983.387, to Rp53,983,387, paid the principal of the loan
telah melakukan pembayaran atas pokok facility amounting to Rp55,055,336 and paid
fasilitas pinjaman sebesar Rp55.055.336 interest on the loan amounting to
dan bunga pinjaman sebesar Rp12.784.435. Rp12,784,435.
PT Bank Woori Saudara Indonesia PT Bank Woori Saudara Indonesia
Pada tanggal 23 Agustus 2024, PMS On August 23, 2024, the PMS obtained an
memperoleh fasilitas kredit investasi investment credit facility for motor vehicle
pembiayaan kendaraan bermotor dengan financing with a maximum financing amount of
jumlah maksimum pembiayaan sebesar Rp 70,000,000 for a period of 36 months from
Rp70.000.000 dalam jangka waktu 36 bulan the disbursement of the credit facility. Annual
sejak pencairan fasilitas kredit. Tingkat interest rates are 7.15% per annum above the
bunga tahunan sebesar 7,15% per tahun deposit rate which is used as collateral.
diatas suku bunga deposito yang menjadi
agunan.
Pada tahun yang berakhir pada tanggal For the year ended December 31, 2025, PMS
31 Desember 2025, PMS telah menerima has received a loan disbursement amounting
pencairan pinjaman sebesar Rp45.740.308, to Rp45,740,308, paid the principal of the loan
telah melakukan pembayaran atas pokok facility amounting to Rp13,547,000 and paid
fasilitas pinjaman sebesar Rp13.547.000 interest on the loan amounting to
dan bunga pinjaman sebesar Rp2.726.802. Rp2,726,802.
PT Bank Shinhan Indonesia PT Bank Shinhan Indonesia
Pada tanggal 08 Juli 2025, PMS On July 8, 2025, PMS obtained an investment
mendapatkan fasilitas kredit investasi untuk credit facility for the purchase of vehicles with
pembelian kendaraan dengan jumlah a financing amount of Rp100,000,000 over a
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
pembiayaan sebesar Rp100.000.000 dalam term of 48 months from the signing of the
jangka waktu 48 bulan sejak credit facility agreement and a term of 36
penandatanganan perjanjian fasilitas kredit months from the date of each disbursement.
dan jangka waktu 36 bulan yang terhitung The annual interest rate is 7% per year. The
sejak tanggal tiap pencairan. Tingkat bunga collateral for the credit facility is a motor
tahunan sebesar 7% per tahun. Jaminan vehicle owned by PMS.
fasilitas kredit adalah kendaraan bermotor
yang dimiliki oleh PMS.
Pada tahun yang berakhir pada tanggal For the year ended December 31, 2025, PMS
31 Desember 2025, PMS telah menerima has received a loan disbursement amounting
pencairan pinjaman sebesar Rp99.495.009, to Rp99,495,009, paid the principal of the loan
telah melakukan pembayaran atas pokok facility amounting to Rp5,564,367 and paid
fasilitas pinjaman sebesar Rp5.564.367 dan interest on the loan amounting to
bunga pinjaman sebesar Rp1.150.308. Rp1,150,308.
PT Bank Panin Dubai Syariah PT Bank Panin Dubai Syariah
Pada tanggal 07 Oktober 2025, PMS On October 7, 2025, PMS obtained two
mendapatkan dua fasilitas pembiayaan investment financing facilities: a declining
investasi line facility musyarakah partnership (musyarakah mutanaqisah) line
mutanaqisah dan Murabahah untuk facility and a Murabahah facility for vehicle
pembelian kendaraan dengan jumlah purchases, with each financing amounting to
masing-masing pembiayaan sebesar Rp50,000,000 for a term of 48 months from
Rp50.000.000 dalam jangka waktu 48 bulan the signing of the credit facility disbursement.
sejak penandatanganan pencairan fasilitas Annual interest rates are 6.9% per annum
kredit. Tingkat bunga tahunan sebesar 6,9% above the deposit rate which is used as
per tahun diatas suku bunga deposito yang collateral. The collateral for the credit facility is
menjadi agunan. Jaminan fasilitas kredit a motor vehicle that is rented to the customer
adalah kendaraan bermotor yang disewakan and owned by the Company.
kepada customer dan milik Perusahaan.
Pada tahun yang berakhir pada tanggal For the year ended December 31, 2025, PMS
31 Desember 2025, PMS telah menerima has received loan disbursements of
pencairan pinjaman sebesar Rp9.870.640, Rp9,870,640, and PMS has not made any
belum terdapat pembayaran yang dilakukan payments on the principal of the disbursed
oleh PMS atas pokok fasilitas pinjaman yang loan facility.
dicairkan.
18. Utang Pembiayaan Konsumen Dan Sewa 18. Consumer Finance And Leases Payable
Pembiayaan
Utang ini merupakan utang pembiayaan This payable represents consumer finance
konsumen dan sewa pembiayaan entitas and leases payable of subsidiary (PMS).
anak (PMS).
a. Berdasarkan kreditur a. Based on creditors
2025 2024
Rp Rp
Pihak ketiga T hi rd part i es
Pembiayaan Konsumen Consumer Financing
PT Toyota Astra Financial Services 107,039,979 106,015,946 PT Toyota Astra Financial Services
PT Lotte Capital Indonesia 19,541,725 11,720,847 PT Lotte Capital Indonesia
Astra Credit Companies 13,197,585 -- Astra Credit Companies
PT Dipo Star Finance -- 78,991 PT Dipo Star Finance
Sub-jumlah 139,779,289 117,815,784 Sub-total
Jumlah 139,779,289 117,815,784 Total
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
b. Berdasarkan nilai tunai pembayaran b. Based on cash value of payment
2025 2024
Rp Rp
Pembayaran yang jatuh tempo Payment
pada tahun: due in year:
- 2025 -- 54,320,931 2025 -
- 2026 76,227,044 45,337,950 2026 -
- 2027 58,361,326 26,986,070 2027 -
- 2028 13,692,380 -- 2028 -
148,280,750 126,644,951
Beban bunga dan asuransi Interest expense and cost
yang belum jatuh tempo (8,501,461) (8,829,167) insurance which are not yet due
Jumlah 139,779,289 117,815,784 Total
c. Berdasarkan jatuh tempo c. Based on maturity
2025 2024
Rp Rp
Berdasarkan jatuh tempo Based on maturity
Kurang dari 1 tahun 63,367,633 48,820,107 Less than a year
Lebih dari 1 tahun 76,411,656 68,995,677 More than a year
Jumlah 139,779,289 117,815,784 Total
Jangka waktu pembiayaan konsumen dan The consumer finance and lease term is 3 to 4
sewa pembiayaan adalah 3 sampai 4 tahun years with effective interest rate for consumer
dengan tingkat bunga efektif untuk finance ranging from 5.23% - 10.54% per
pembiayaan konsumen berkisar antara annum and for finance lease from 8.19% -
5,23% - 10,54% per tahun, dan untuk sewa 12.50% per annum. All lease payables are
pembiayaan antara 8,19% - 12,50% per denominated in Rupiah currency which are
tahun. Semua utang sewa didenominasi paid monthly in fixed amount. These payables
dalam mata uang Rupiah yang dibayar are secured with the related asset.
setiap bulan dalam suatu jumlah tetap.
Utang ini dijamin dengan aset yang
bersangkutan.
Tidak terdapat Beban bunga pembiayaan There were no finance and lease interest
dan sewa untuk tahun yang berakhir pada charges for the year ended December 31,
tanggal 31 Desember 2025 2025 (2024: Rp3,631,480).
(2024: Rp3.631.480).
19. Modal Saham 19. Share Capital
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, the
rincian pemegang saham Perseroan adalah Company’s shareholders are as follows:
sebagai berikut:
31 Desember/December 31, 2025
Jumlah Persentase
saham/ pemilikan/
Number Percentage Jumlah/
Pemegang saham of shares of ownership Total Name of shareholders
PT Pertamina (Persero) 2,080,000,000 58.50% 104,000,000 PT Pertamina (Persero)
UOB Kay Hian Pte Ltd 563,200,000 15.84% 28,160,000 UOB Kay Hian Pte Ltd
Samsung Fire & Marine Co, Ltd 188,234,000 5.29% 9,411,700 Samsung Fire & Marine Co, Ltd
Komisaris dan Direksi Commissioners and Directors
Bapak Fadlil Iswahyudi 24,400 0.00% 1,220 Mr Fadlil Iswahyudi
Bapak Ery Widiatmoko 956,700 0.03% 47,835 Mr Ery Widiatmoko
Bapak Edi Yoga Prasetyo 413,400 0.01% 20,670 Mr Edi Yoga Prasetyo
Masyarakat Umum 722,747,100 20.33% 36,137,355 Publicly held
Jumlah 3,555,575,600 100.00% 177,778,780 Total
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31 Desember/December 31, 2024
Jumlah Persentase
saham/ pemilikan/
Number Percentage Jumlah/
Pemegang saham of shares of ownership Total Name of shareholders
PT Pertamina (Persero) 2,080,000,000 58.50% 104,000,000 PT Pertamina (Persero)
UOB Kay Hian Pte Ltd 564,700,000 15.88% 28,235,000 UOB Kay Hian Pte Ltd
Samsung Fire & Marine Co, Ltd 188,234,000 5.29% 9,411,700 Samsung Fire & Marine Co, Ltd
Komisaris dan Direksi Commissioners and Directors
Bapak Tatang Nurhidayat 1,179,000 0.03% 58,950 Mr Tatang Nurhidayat
Bapak Emil Hakim 755,600 0.02% 37,780 Mr Emil Hakim
Bapak Sudarlin 615,900 0.02% 30,795 Mr Sudarlin
Bapak Ery Widiatmoko 603,600 0.02% 30,180 Mr Ery Widiatmoko
Bapak Edi Yoga Prasetyo 580,600 0.02% 29,030 Mr Edi Yoga Prasetyo
Masyarakat Umum 718,906,900 20.22% 35,945,345 Publicly held
Jumlah 3,555,575,600 100.00% 177,778,780 Total
Perseroan telah mencatatkan seluruh The Company has listed all of its shares on
sahamnya pada Bursa Efek Indonesia the Indonesia Stock Exchange amounting to
sebanyak 3.555.575.600 saham (nilai 3,555,575,600 shares (full value) as of
penuh) pada 31 Desember 2025 dan December 31, 2025, and December 31, 2024.
31 Desember 2024.
Manajemen modal Capital management
Tujuan utama dari pengelolaan modal The primary objective of the Company’s
Perseroan adalah untuk mempertahankan capital management is to ensure that it
rasio modal yang sehat untuk mendukung maintains healthy capital ratios in order to
bisnis dan memaksimalkan nilai pemegang support its business and maximize
saham. shareholder value.
Perseroan mengelola struktur modal dan The Company manages its capital structure
membuat perubahan, apabila diperlukan, and makes changes to it, where appropriate,
sehubungan dengan perubahan kondisi in relation to changes in economic conditions,
ekonomi, struktur bisnis dan perkembangan business structure and developments in the
dalam industri. industry.
Pengelolaan rasio modal juga diperlukan The capital ratios management also required
sebagai unsur kepatuhan terhadap as compliance factor to the Ministry of
Peraturan Menteri Keuangan mengenai Finance Regulation relating to solvency ratio
rasio pencapaian solvabilitas yang dihitung which is calculated with risk-based capital
dengan pendekatan modal berbasis risiko method (Note 34).
(Catatan 34).
Perseroan telah memenuhi ketentuan The Company has complied with solvability
solvabilitas pada tanggal 31 Desember 2025 requirement as of December 31, 2025 and
dan 2024 (tidak diaudit) (Catatan 34). 2024 (unaudited) (Note 34).
20. Dividen 20. Dividends
Berdasarkan Keputusan Rapat Umum Based on the Shareholders’ Annual General
Pemegang Saham Tahunan Perseroan Meeting held on April 29, 2024, which was
tanggal 29 April 2024, yang telah diaktakan notarized by Notarial Deed No. 189 dated
dengan Akta Notaris No. 189 tanggal April 29, 2024, of Notary Mala Mukti,
29 April 2024 dari Notaris Mala Mukti, S.H.,LL.M., the shareholders approved the
S.H.,LL.M., para pemegang saham distribution of cash dividends of
menyetujui pembagian dividen kas sebesar Rp528,957,524 from 2023 operating results.
Rp528.957.524 dari hasil operasi 2023. The remaining of cash dividend amounting to
Pelunasan sisa pembayaran dividen sebesar Rp438,247,011 has been paid on May 29,
Rp438.247.011 telah dilakukan pada tanggal 2024.
29 Mei 2024.
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Berdasarkan Keputusan Rapat Umum Based on the Decision of the Annual General
Pemegang Saham Tahunan Perseroan Meeting of Shareholders of the Company
tanggal 29 April 2025, yang telah diaktakan dated April 29, 2025, which was notarized with
dengan Akta Notaris No. 76 tanggal Notarial Deed No. 76 dated April 29, 2025 by
29 April 2025 dari Notaris Mala Mukti, Notary Mala Mukti, S.H., LL.M., the
S.H.,LL.M., para pemegang saham shareholders approved the distribution of cash
menyetujui pembagian dividen kas sebesar dividends amounting to Rp280,341,762 from
Rp280.341.762 dari hasil operasi 2024. the 2024 operational results. The remaining of
Perseroan telah melakukan pembayaran cash dividend amounting to Rp265,514,707
kepada Pemegang Saham sebesar has been paid on May 27, 2025.
Rp265.514.707 pada tanggal 27 Mei 2025.
Pada tahun 2025 dan 2024, Grup In 2025 and 2024, the Group will pay cash
membayarkan dividen kas kepada dividends to non-controlling interests
kepentingan non-pengendali masing-masing amounting to Rp7,891,099 and Rp10,911,
sebesar Rp7.891.099 dan Rp10.911. respectively.
21. Tambahan Modal Disetor 21. Additional Paid In Capital
Rincian akun Tambahan Modal Disetor The Additional Paid in Capital account details
adalah sebagai berikut: are as follows:
2025 2024
Rp Rp
Penawaran Umum Saham Perdana 666,666,750 666,666,750 Initial Public Offering
Selisih nilai transaksi Difference in values of restructuring
restrukturisasi transactions of entities under
entitas sepengendali (22,206,471) (22,206,471) common control
Biaya emisi efek (25,742,359) (25,742,359) Share issuance costs
Opsi saham (Catatan 28) 6,714,869 6,714,869 Share options (Note 28)
Management Employee Stock Option Plan 27,420 27,420 Management Employee Stock Option Plan
Tambahan setoran modal, neto 625,460,209 625,460,209 Additional paid in capital, net
22. Program Kompensasi Manajemen 22. Management Stock Option Plan (MESOP)
Berbasis Saham (MESOP)
Perseroan untuk pertama kalinya The Company initially introduced MESOP in
mengenalkan MESOP adalah di tahun 2018 2018 through the Notarial Deed Statement of
melalui Akta No. 17 Pernyataan Keputusan Shareholders Decision No. 17 held on
Para Pemegang Saham yang diadakan January 15, 2018 whereby the shareholders
pada tanggal 15 Januari 2018, di mana para agreed to issue the right option through the
pemegang saham menyetujui untuk Management and Employee Stock Option
menerbitkan hak opsi melalui Program Plan (MESOP) Program to purchase the
Management and Employee Stock Option Company’s new shares maximum of
Plan (MESOP) untuk membeli saham baru 88,888,800 (eighty eight million eight hundred
Perseroan sebanyak-banyaknya 88.888.800 eighty eight thousand eight hundred) shares.
(delapan puluh delapan juta delapan ratus
delapan puluh delapan ribu delapan ratus)
saham.
Tujuan program MESOP ini adalah untuk The purpose of the MESOP program is to
menetapkan kebijakan remunerasi yang implement both fixed and variable
bersifat tetap dan bersifat variabel yang remuneration policies that take into account
memperhatikan kinerja dan risiko dan performance and risks and to determine the
melakukan penetapan metode method of measurement in accordance with
pengukurannya sesuai skala dan the scale and complexities of the Company’s
kompleksitas kegiatan usaha Perseroan. business activities. In addition, MESOP
Selain itu, Program MESOP juga ditujukan program is also granted as a form of award for
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
sebagai bentuk penghargaan atas the achievement of future performance.
pencapaian kinerja di masa yang akan
datang.
Perseroan menerbitkan program MESOP The Company issued the MESOP program on
pada tanggal 15 November 2018 (tanggal November 15, 2018 (Grant date) of 9,314,300
pemberian) sejumlah 9.314.300 saham shares in 3 (three) phases as follows:
dalam 3 (tiga) tahap sebagai berikut:
a. Tahap I (15 November 2018): 25,68% a. Grant I (November 15, 2018): 25.68% of
dari total saham atau sebanyak total shares or 2,392,200 shares,
2.392.200 saham,
b. Tahap II (28 Mei 2019): 38,61% dari total b. Grant II (May 28, 2019): 38.61% of total
saham atau sebanyak 3.596.600 saham, shares or 3,596,600 shares,
c. Tahap III (28 Mei 2020): 35,70% dari c. Grant III (May 28, 2020): 35.70% of total
total saham atau sebanyak 3.325.500 shares or 3,325,500 shares.
saham.
Masa berlaku opsi sejak tanggal Option life from grant date until May 28, 2023.
pendistribusian sampai dengan 28 Mei 2023. After that date, any unused option rights will
Setelah tanggal tersebut, seluruh hak opsi be void.
yang tidak digunakan akan menjadi gugur.
Pihak yang memenuhi syarat untuk Those entitled to this program are the Bank’s
menerima MESOP adalah direksi, dewan board of directors, board of commissioners
komisaris kecuali komisaris independen dan except independent commissioner and
karyawan tetap dengan mengacu kepada permanent employees with reference to
masa kerja, penilaian kinerja, kelompok working period, performance assessment, job
jabatan, dan jabatan. grade group, and job grade.
MESOP Tahap I MESOP Grant I
Perhitungan, metode dan asumsi mengenai The computation, method and assumption
MESOP diperoleh dari laporan appraisal regarding MESOP generated by KJPP
independen, KJPP Desmar, Ferdinand, Desmar, Ferdinand, Hentriawan dan Rekan,
Hentriawan dan Rekan tertanggal an independent actuary dated
24 September 2018. September 24, 2018.
Beban kompensasi yang diakui dalam Compensation costs recognized in the
laporan laba rugi dan penghasilan statement of profit or loss and other
komprehensif lainnya sehubungan dengan comprehensive income in relation to stock
opsi saham untuk tahun yang berakhir pada options for the year ended December 31,
tanggal 31 Desember 2018 adalah sebesar 2018, amounted to Rp1,473,595 and credited
Rp1.473.595 dan dikreditkan ke tambahan to additonal paid in capital in equity.
modal disetor di ekuitas.
Nilai wajar dari setiap hak opsi diestimasi The fair value of each option rights was
pada tanggal pemberian hak opsi dengan estimated on the vesting data using the
menggunakan model “Black-scholes”, “Black-scholes” option pricing model with the
dengan asumsi utama sebagai berikut: primary assumptions as follows:
Periode vesting (dalam bulan) 12 Vesting period (in month)
Harga saham pada tanggal pemberian opsi
3,320 Share’s price at grant date (in full Rupiah)
(dalam Rupiah penuh)
Harga pelaksanaan opsi (dalam Rupiah
3,465 Exercise price of option (in full Rupiah)
penuh)
Nilai wajar opsi (dalam Rupiah penuh) 616 Option fair value (in full rupiah)
Volatilitas harga saham 37% Volatility of stock price
Suku bunga bebas risiko 8.54% Risk-free interest rate
Tingkat dividen 1.51% Dividend yield
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Pada tanggal 15 November 2021, hak opsi On November 15, 2021, the unused MESOP
saham MESOP Tahap I yang tidak Phase I stock options who stated was void.
digunakan dinyatakan gugur.
MESOP Tahap II MESOP Grant II
Perhitungan, metode dan asumsi mengenai The computation, method and assumption
MESOP diperoleh dari laporan appraisal regarding MESOP generated by KJPP
independen, KJPP Desmar, Ferdinand, Desmar, Ferdinand, Hentriawan dan Rekan,
Hentriawan dan Rekan tertanggal 6 Maret an independent actuary dated March 6, 2019.
2019.
Beban kompensasi yang diakui dalam Compensation costs recognized in the
laporan laba rugi dan penghasilan statement of profit or loss and other
komprehensif lainnya sehubungan dengan comprehensive income in relation to stock
opsi saham untuk tahun yang berakhir pada options for the year ended December 31,
tanggal 31 Desember 2019 adalah sebesar 2019 amounted to Rp3,601,802 and credited
Rp3.601.802 dan dikreditkan ke tambahan to additonal paid in capital in equity.
modal disetor di ekuitas.
Nilai wajar dari setiap hak opsi diestimasi The fair value of each option rights was
pada tanggal pemberian hak opsi dengan estimated on the vesting data using the
menggunakan model “Black-scholes”, “Black-scholes” option pricing model with the
dengan asumsi utama sebagai berikut: primary assumptions as follows:
Periode vesting (dalam bulan) 12 Vesting period (in month)
Harga saham pada tanggal pemberian opsi 2,980
Share’s price at grant date (in full Rupiah)
(dalam Rupiah penuh)
Harga pelaksanaan opsi (dalam Rupiah 3,465
Exercise price option (in full Rupiah)
penuh)
Nilai wajar opsi (dalam Rupiah penuh) 1,001 Option fair value (in full rupiah)
Volatilitas harga saham 35% Volatility of stock price
Suku bunga bebas risiko 8.90% Risk-free interest rate
Tingkat dividen 35% Dividend yield
Pada tanggal 28 Mei 2022, hak opsi saham On May 28, 2022, the unused MESOP Phase
MESOP Tahap II yang tidak digunakan II stock options who stated were void.
dinyatakan gugur.
MESOP Tahap III MESOP Grant III
Perhitungan, metode dan asumsi mengenai The computation, method and assumption
MESOP diperoleh dari laporan appraisal regarding MESOP generated by KJPP
independen, KJPP Desmar, Ferdinand, Desmar, Ferdinand, Hentriawan dan Rekan,
Hentriawan dan Rekan tertanggal an independent actuary dated
31 Maret 2021. March 31, 2021.
Beban kompensasi yang diakui dalam Compensation costs recognized in the
laporan laba rugi dan penghasilan statement of profit or loss and other
komprehensif lainnya sehubungan dengan comprehensive income in relation to stock
opsi saham untuk tahun yang berakhir pada options for the year ended December
tanggal 31 Desember 2020 adalah sebesar 31, 2020, amounted to Rp1,639,472 and
Rp1.639.472 dan dikreditkan ke tambahan credited to additonal paid in capital in equity.
modal disetor di ekuitas.
Nilai wajar dari setiap hak opsi diestimasi The fair value of each option rights was
pada tanggal pemberian hak opsi dengan estimated on the vesting data using the
menggunakan model “Black-scholes”, “Black-scholes” option pricing model with the
dengan asumsi utama sebagai berikut: primary assumptions as follows:
129
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Periode vesting (dalam bulan) 12 Vesting period (in month)
Harga saham pada tanggal pemberian opsi
2,680 Share’s price at grant date (in full Rupiah)
(dalam Rupiah penuh)
Harga pelaksanaan opsi (dalam Rupiah
2,842 Exercise price option (in full Rupiah)
penuh)
Nilai wajar opsi (dalam Rupiah penuh) 493 Option fair value (in full rupiah)
Volatilitas harga saham 38% Volatility of stock price
Suku bunga bebas risiko 8.14% Risk-free interest rate
Tingkat dividen 1.63% Dividend yield
Pada tanggal 15 September 2022 terdapat On September 15, 2022 there were members
Direksi/Dewan Komisaris yang mengunakan of the Board of Directors/Board of
hak opsi MESOP sebanyak 10.000 lembar Commissioners who were using the MESOP
saham dengan harga pelaksanaan opsi option of 10,000 shares at an exercise price of
sebesar Rp2.842 (nilai penuh). Rp2,842 (full amount).
Sehingga menambah modal disetor sebesar Thus, increasing the paid-in capital of
Rp28.420.000 (nilai penuh) yang dibagi oleh Rp28,420,000 (full amount) which is divided
Perseroan ke tambahan modal sebesar by the Company into additional capital of
Rp1.000.000 (nilai penuh) dan tambahan Rp1,000,000 (full amount) and additional paid-
modal disetor sebesar Rp27.420.000 (nilai in capital of Rp27,420,000 (full amount) as
penuh) sebagai agio saham. share premium.
Sisa umur dari opsi saham yang tersisa The remaining contractual life for the share
sebanyak 3.315.500 lembar pada tanggal options outstanding as of December 31, 2022,
31 Desember 2022 adalah 5 bulan yang is 3,315,500 shares 5 months which will
akan habis pada tanggal 28 Mei 2023. expire on May 28, 2023.
Pada tanggal 28 Mei 2023, hak opsi saham On May 28, 2023, the unused MESOP Phase
MESOP Tahap III yang tidak digunakan III stock options who stated were void.
dinyatakan gugur.
23. Kepentingan Non-Pengendali 23. Non-Controlling Interests
Rincian bagian kepentingan non-pengendali Details of this account are as follows:
adalah sebagai berikut:
31 Desember/December 31, 2025
Penambahan Penghasilan
Saldo awal/ (Pengurang)/ komprehensif/ Saldo akhir/
Beginning Addition Comprehensive Ending
balance (Deduction) income balance
PT Tugu Reasuransi Indonesia 732,603,508 43,456,864 (18,569,035) 757,491,337 PT Tugu Reasuransi Indonesia
PT Pratama Mitra Sejati 252,375 14,079 (2,305) 264,149 PT Pratama Mitra Sejati
PT Tugu Pratama Interindo 173,254 2,210 (4,190) 171,274 PT Tugu Pratama Interindo
PT Synergy Risk PT Synergy Risk
Management Consultants 40,154 2,445 (8,965) 33,634 Management Consultants
Jumlah 733,069,291 43,475,598 (18,584,495) 757,960,394 Total
31 Desember/December 31, 2024
Penambahan Penghasilan
Saldo awal/ (Pengurang)/ komprehensif/ Saldo akhir/
Beginning Addition Comprehensive Ending
balance (Deduction) income balance
PT Tugu Reasuransi Indonesia 722,204,068 20,550,780 (10,151,340) 732,603,508 PT Tugu Reasuransi Indonesia
PT Pratama Mitra Sejati 253,216 2,181 (3,022) 252,375 PT Pratama Mitra Sejati
PT Tugu Pratama Interindo 172,617 1,865 (1,228) 173,254 PT Tugu Pratama Interindo
PT Synergy Risk PT Synergy Risk
Management Consultants 39,326 8,215 (7,387) 40,154 Management Consultants
Jumlah 722,669,227 20,563,041 (10,162,977) 733,069,291 Total
130
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
24. Hasil jasa asuransi 24. Insurance service result
31 Desember 2025/ December 31, 2025
Kebakaran/ Kredit/ Rangka kapal/ Rekayasa/ Pengangkutan/ Kewajiban/ Penerbangan/ Kesehatan/ Aneka/ Kendaraan bermotor Lepas Pantai/ Kecelakaan Diri/ Suretyship/ Satelit/ Jumlah/
Fire Credit Marine Hull Engineering Marine Cargo Liability Aviation Health Miscellaneous /Motor vehicle Offshore Personal Accident Suretyship/ Satelite/ Total
Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp
Pendapatan Asuransi Insurance Revenue
Kontrak yang tidak diukur menggunakan PAA Contracts not measured under the PAA
Jumlah yang berkaitan dengan perubahan dalam LRC Amounts relating to the changes in the LRC
- Perkiraan klaim yang terjadi dan biaya lain yang dapat claims and other directly attributable expenses -
diatribusikan secara langsung 1,294,699,495 314,890,084 394,188,554 179,216,645 98,356,176 30,567,848 115,025,405 115,523,218 439,899,965 96,036,896 80,744,445 419,386 20,260,445 -- 3,179,828,562 Expected incurred
- Perubahan dalam penyesuaian risiko untuk risiko Change in the risk adjustment for non-financial -
non-keuangan atas risiko yang telah berakhir 153,273,809 13,190,255 67,450,086 16,268,091 11,282,680 5,686,101 22,267,705 3,293,478 18,363,177 11,674,333 17,002,320 95,709 1,125,205 -- 340,972,949 risk for the risk expired
- CSM yang diakui atas jasa yang diberikan 1,945,859,369 86,826,721 261,717,334 113,649,956 172,357,022 117,788,034 768,744,834 6,846,487 274,814,144 211,196,667 404,544,733 784,997 7,281,242 28,438,326 4,400,849,866 CSM recognised for the services provided -
- Jumlah lain, termasuk aset arus kas sebelum Other amounts, including other pre-recognition cash -
pengakuan lain yang diakui pada tanggal flows assets derecognised at the date of
pengakuan awal 8,774,574 (280,798) 71,175 1,454,342 (1,477,231) -- (165,966) 12 (1,046,306) (371,716) -- -- -- -- 6,958,086 initial recognition
Pemulihan arus kas biaya akuisisi asuransi 448,476,115 137,101,880 81,040,536 56,564,897 45,606,200 2,806,787 10,369,180 26,409,897 112,619,902 68,554,903 12,175,123 101,022 15,128,658 134,203 1,017,089,303 Recovery of insurance acquisition cash flows
Jumlah Pendapatan Asuransi 3,851,083,362 551,728,142 804,467,685 367,153,931 326,124,847 156,848,770 916,241,158 152,073,092 844,650,882 387,091,083 514,466,621 1,401,114 43,795,550 28,572,529 8,945,698,766 Total insurance revenue
Beban jasa layanan asuransi Insurance service expenses
Klaim yang terjadi dan biaya lain yang dapat Incurred claims and other directly
diatribusikan secara langsung (2,953,877,259) (23,092,811) (262,392,142) (1,278,627,525) (89,602,780) (286,665,914) (29,012,699) 23,294,462 (545,067,509) (121,888,433) (169,269,732) (273,630) (77,001,614) (52,479) (5,813,530,065) attributable expenses
Perubahan yang berkaitan dengan jasa masa lalu – Changes that relate to past service - changes in the
perubahan pada FCF yang terkait dengan LIC 169,775,839 (373,741,709) (197,044,087) (715,509,875) (32,574,574) (31,162,473) 84,634,642 (140,578,584) (804,234) 8,389,427 119,456,453 (350,364) 5,153,162 -- (1,104,356,377) FCF relating to the LIC
Kerugian atas kontrak yang memberatkan (onerous) Losses on onerous contracts and reversal
dan pembalikan kerugian tersebut (127,247,641) 8,313,270 (4,507,779) (6,261,880) (547,977) 1,369,313 52,036 2,967,847 1,499,853 1,735,859 89,550 317 (6,029,160) -- (128,566,392) of those losses
Amortisasi arus kas biaya akuisisi asuransi (448,476,115) (137,101,880) (81,040,536) (56,564,897) (45,606,200) (2,806,787) (10,369,180) (26,409,897) (112,621,540) (68,554,903) (12,175,123) (101,022) (15,128,658) (134,203) (1,017,090,941) Insurance acquisition cash flows amortisation
Jumlah beban jasa layanan asuransi (3,359,825,176) (525,623,130) (544,984,544) (2,056,964,177) (168,331,531) (319,265,861) 45,304,799 (140,726,172) (656,993,430) (180,318,050) (61,898,852) (724,699) (93,006,270) (186,682) (8,063,543,775) Total insurance service expenses
Pendapatan (beban) bersih dari kontrak Net income (expenses) from reinsurance
reasuransi yang dimiliki contracts held
Beban reasuransi – kontrak yang tidak diukur Reinsurance expenses – contracts not measured
menggunakan PAA under the PAA
Jumlah yang berkaitan dengan perubahan dalam Amounts relating to the changes in the
sisa pertanggungan remaining coverage
- Pemulihan atas perkiraan klaim yang terjadi dan biaya Expected incurred claims and other directly attributable -
lain yang dapat diatribusikan secara langsung (731,683,923) (3,081,105) (303,200,701) (74,539,403) (29,491,550) (6,973,337) (64,561,244) (268,355) (12,746,771) (679,867) (56,060,511) (130,317) (1,537,755) -- (1,284,954,839) expenses recovery
- Perubahan penyesuaian risiko untuk risiko Change in the risk adjustment for non-financial risk -
non-keuangan atas risiko yang telah berakhir (201,469,772) (335,988) (52,344,687) (22,078,818) (3,404,797) (179,746) (11,851,572) (343,225) (76,892,304) (60,362) (11,000,822) (20,399) (197,307) -- (380,179,799) for the risk expired
- CSM yang diakui atas jasa yang diterima (939,726,491) 2,416,611 (106,973,983) (70,342,134) (61,002,507) (104,906,319) (792,112,415) (1,084,166) (62,624,975) (16,361,461) (363,438,347) (415,800) (514,101) (27,554,293) (2,544,640,381) CSM recognised for the services received -
(1,872,880,186) (1,000,482) (462,519,371) (166,960,355) (93,898,854) (112,059,402) (868,525,231) (1,695,746) (152,264,050) (17,101,690) (430,499,680) (566,516) (2,249,163) (27,554,293) (4,209,775,019)
Beban lain yang terjadi yang dapat diatribusikan Other incurred directly attributable
secara langsung 185,140,972 1,258,568 77,360,937 8,781,514 18,942,294 18,568,504 26,273,659 280,171 10,576,904 356,258 89,314,800 253,034 501,177 23,752 437,632,544 expenses
Pemulihan klaim yang terjadi 2,238,073,203 80,643 112,242,061 1,012,455,104 7,869,184 231,706,534 11,170,733 -- 2,428,507 558,402 132,946,220 -- -- -- 3,749,530,591 Incurred claims recovery
Perubahan yang berkaitan dengan jasa masa lalu Changes that relate to past service – changes
– perubahan pada FCF yang terkait dengan in the FCF relating to incurred
pemulihan klaim yang terjadi (498,332,796) (6,990,214) 138,996,732 657,625,247 39,040,733 76,241,544 (99,053,364) (62,862) 17,372,993 (2,975,154) (138,224,005) (10,122) 40,107,290 -- 223,736,022 claims recovery
Total beban bersih dari kontrak reasuransi Total net expenses from reinsurance contracts
yang dimiliki 52,001,193 (6,651,485) (133,919,641) 1,511,901,510 (28,046,643) 214,457,180 (930,134,203) (1,478,437) (121,885,646) (19,162,184) (346,462,665) (323,604) 38,359,304 (27,530,541) 201,124,138 held
Total hasil jasa asuransi 543,259,379 19,453,527 125,563,500 (177,908,736) 129,746,673 52,040,089 31,411,754 9,868,483 65,771,806 187,610,849 106,105,104 352,811 (10,851,416) 855,306 1,083,279,129 Total insurance service result
31 Desember 2024/ December 31, 2024
Kebakaran/ Kredit/ Rangka kapal/ Rekayasa/ Pengangkutan/ Kewajiban/ Penerbangan/ Kesehatan/ Aneka/ Kendaraan bermotor Lepas Pantai/ Kecelakaan Diri/ Suretyship/ Satelit/ Jumlah/
Fire Credit Marine Hull Engineering Marine Cargo Liability Aviation Health Miscellaneous /Motor vehicle Offshore Personal Accident Suretyship/ Satelite/ Total
Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp
Pendapatan Asuransi Insurance Revenue
Kontrak yang tidak diukur menggunakan PAA Contracts not measured under the PAA
Jumlah yang berkaitan dengan perubahan dalam LRC Amounts relating to the changes in the LRC
- Perkiraan klaim yang terjadi dan biaya lain yang dapat claims and other directly attributable expenses -
diatribusikan secara langsung 1,086,188,968 311,035,534 388,551,832 247,238,163 95,456,045 21,134,475 152,944,284 126,860,500 349,631,246 102,204,915 80,819,934 434,814 10,241,904 -- 2,972,742,614 Expected incurred
- Perubahan dalam penyesuaian risiko untuk risiko Change in the risk adjustment for non-financial -
non-keuangan atas risiko yang telah berakhir 91,023,337 11,016,692 57,890,258 24,790,675 8,544,149 3,548,140 26,377,475 4,308,687 13,703,719 10,667,712 15,364,256 86,861 666,028 -- 267,987,989 risk for the risk expired
- CSM yang diakui atas jasa yang diberikan 1,088,341,437 51,664,569 220,579,698 246,099,193 134,261,800 45,258,488 715,421,216 4,708,775 328,443,378 82,496,428 309,876,660 812,213 11,017,090 -- 3,238,980,945 CSM recognised for the services provided -
- Jumlah lain, termasuk aset arus kas sebelum Other amounts, including other pre-recognition cash -
pengakuan lain yang diakui pada tanggal flows assets derecognised at the date of
pengakuan awal (5,199,384) 207 (124,089) 1,342 (237,323) -- -- -- (61,427,471) (145,202) -- -- -- -- (67,131,920) initial recognition
Pemulihan arus kas biaya akuisisi asuransi 346,799,833 85,163,002 67,150,875 54,124,518 44,503,322 597,122 8,340,150 18,899,821 118,120,120 6,909,293 5,130,113 667,684 2,308,119 -- 758,713,972 Recovery of insurance acquisition cash flows
Jumlah Pendapatan Asuransi 2,607,154,191 458,880,004 734,048,574 572,253,891 282,527,993 70,538,225 903,083,125 154,777,783 748,470,992 202,133,146 411,190,963 2,001,572 24,233,141 -- 7,171,293,600 Total insurance revenue
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31 Desember 2024/ December 31, 2024
Kebakaran/ Kredit/ Rangka kapal/ Rekayasa/ Pengangkutan/ Kewajiban/ Penerbangan/ Kesehatan/ Aneka/ Kendaraan bermotor Lepas Pantai/ Kecelakaan Diri/ Suretyship/ Satelit/ Jumlah/
Fire Credit Marine Hull Engineering Marine Cargo Liability Aviation Health Miscellaneous /Motor vehicle Offshore Personal Accident Suretyship/ Satelite/ Total
Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp
Beban jasa layanan asuransi Insurance service expenses
Klaim yang terjadi dan biaya lain yang dapat Incurred claims and other directly
diatribusikan secara langsung (1,731,197,665) (95,568,865) (231,383,179) (698,707,001) (79,372,055) (8,390,139) (69,919,942) (65,211,967) (506,361,855) (210,583,230) (44,576,288) (492,954) (36,935,356) -- (3,778,700,496) attributable expenses
Perubahan yang berkaitan dengan jasa masa lalu – Changes that relate to past service - changes in the
perubahan pada FCF yang terkait dengan LIC 433,095,264 (480,995,860) 103,702,642 6,100,980 (11,317,672) (87,519,660) 116,827,196 (19,080,040) 309,173,082 24,267,847 (125,774,627) (1,352,055) 18,588,921 -- 285,716,018 FCF relating to the LIC
Kerugian atas kontrak yang memberatkan (onerous) Losses on onerous contracts and reversal
dan pembalikan kerugian tersebut (30,473,181) (11,971,699) 924,648 10,008,923 904,137 51,685 508,073 (9,429,516) 8,642,946 1,868,143 103,170 530 (6,665,774) -- (35,527,915) of those losses
Amortisasi arus kas biaya akuisisi asuransi (346,799,833) (85,163,002) (67,150,875) (54,124,518) (44,503,322) (597,122) (8,340,150) (18,899,821) (118,120,129) (6,909,293) (5,130,113) (667,684) (2,308,119) -- (758,713,981) Insurance acquisition cash flows amortisation
Jumlah beban jasa layanan asuransi (1,675,375,415) (673,699,426) (193,906,764) (736,721,616) (134,288,912) (96,455,236) 39,075,177 (112,621,344) (306,665,956) (191,356,533) (175,377,858) (2,512,163) (27,320,328) -- (4,287,226,374) Total insurance service expenses
Pendapatan (beban) bersih dari kontrak Net income (expenses) from reinsurance
reasuransi yang dimiliki contracts held
Beban reasuransi – kontrak yang tidak diukur Reinsurance expenses – contracts not measured
menggunakan PAA under the PAA
Jumlah yang berkaitan dengan perubahan dalam Amounts relating to the changes in the
sisa pertanggungan remaining coverage
- Pemulihan atas perkiraan klaim yang terjadi dan biaya Expected incurred claims and other directly attributable -
lain yang dapat diatribusikan secara langsung (489,957,943) (8,603,135) (274,951,495) (44,828,153) (33,469,033) (3,242,329) (79,250,382) (3,730,276) (244,917,757) (910,654) (55,233,129) (100,214) (2,435,827) -- (1,241,630,327) expenses recovery
- Perubahan penyesuaian risiko untuk risiko Change in the risk adjustment for non-financial risk -
non-keuangan atas risiko yang telah berakhir (123,594,435) (81,014) (33,868,584) (35,293,525) (3,119,644) (222,291) (13,274,537) (389,796) (139,226,645) (110,576) (7,974,943) (16,517) (201,161) -- (357,373,668) for the risk expired
- CSM yang diakui atas jasa yang diterima (686,921,035) (9,999,924) (180,942,136) (175,983,505) (45,409,815) (36,135,324) (718,891,866) (692,048) 8,390,576 (706,029) (269,241,650) (360,879) (1,929,639) -- (2,118,823,274) CSM recognised for the services received -
(1,300,473,413) (18,684,073) (489,762,215) (256,105,183) (81,998,492) (39,599,944) (811,416,785) (4,812,120) (375,753,826) (1,727,259) (332,449,722) (477,610) (4,566,627) -- (3,717,827,269)
Beban lain yang terjadi yang dapat diatribusikan Other incurred directly attributable
secara langsung 109,058,899 518,349 40,060,806 10,065,377 12,672,479 4,240,292 18,142,336 341,852 (363,185) 21,196 48,008,740 81,588 252,000 -- 243,100,729 expenses
Pemulihan klaim yang terjadi 1,028,544,442 -- 73,691,479 492,331,335 6,457,118 1,282,086 36,167,924 64,985 9,485,106 1,457,416 37,401,560 -- -- -- 1,686,883,451 Incurred claims recovery
Perubahan yang berkaitan dengan jasa masa lalu Changes that relate to past service – changes
– perubahan pada FCF yang terkait dengan in the FCF relating to incurred
pemulihan klaim yang terjadi (218,308,923) (633,127) (111,674,398) 30,936,742 (3,729,098) 35,008,388 (106,052,934) (45,492) (5,713,140) 938,293 64,020,691 418,647 (15,914,171) -- (330,748,522) claims recovery
Total beban bersih dari kontrak reasuransi Total net expenses from reinsurance contracts
yang dimiliki (381,178,995) (18,798,851) (487,684,328) 277,228,271 (66,597,993) 930,822 (863,159,459) (4,450,775) (372,345,045) 689,646 (183,018,731) 22,625 (20,228,798) -- (2,118,591,611) held
Total hasil jasa asuransi (1,312,957,771) 196,020,571 (1,027,826,138) 441,695,996 (214,837,074) 26,847,833 (1,805,317,761) (46,607,214) (814,150,081) (10,086,967) (418,831,836) 533,216 (17,141,611) -- 765,475,615 Total insurance service result
Pendapatan asuransi berdasarkan komponen pengukuran (kontrak yang Insurance revenue by measurement components (contract measured under
diukur dengan pendekatan PAA): the PAA):
2025 2024
Rp Rp
Pendapatan asuransi Insurance revenue
Pendapatan asuransi dari kontrak yang Insurance revenue from contract
diukur berdasarkan PAA 161,370,474 286,890,462 measured under the PAA
Beban jasa asuransi Insurance service expenses
Klaim yang terjadi dan beban lain yang Incurred claims and other directly
dapat diatribusikan secara langsung (142,907,963) (204,207,765) attributable expenses
Perubahan yang terkait dengan jasa masa lalu – Changes that relate to past service -
perubahan pada FCF yang terkait dengan LIC (11,823,856) 75,047,085 changes in the FCF relating to the LIC
Kerugian dari kontrak yang onerous dan Losses on onerous contracts and
pembalikan atas kerugian tersebut 7,549,952 (2,267,734) reversal of those losses
Amortisasi arus kas akuisisi asuransi (40,378,609) (60,602,377) Insurance acquisition cash flows amortisation
Jumlah beban jasa asuransi (187,560,476) (192,030,791) Total insurance service expenses
Jumlah hasil jasa asuransi (26,190,002) 94,859,671 Total insurance service result
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2025 2024
Rp Rp
Pendapatan (beban) bersih dari kontrak Net income (expenses) from reinsurance
reasuransi yang dimiliki contracts held
Beban reasuransi - kontrak yang diukur dengan Reinsurance expenses - contracts
pendekatan Premium Allocation Approach (PAA) (101,274,537) (177,599,763) measured under the PAA
Dampak perubahan risiko ketidakmampuan Effect of changes in the risk of reinsurers'
bayar reasuradur 940,533 5,510,029 non-performance
Pemulihan klaim yang terjadi 90,233,697 104,522,477 Incurred claims recovery
Perubahan yang terkait dengan jasa masa lalu Changes that relate to past service
– perubahan pada FCF terkait dengan pemulihan changes in the FCF relating to incurred
klaim yang terjadi dan beban yang dapat claims recovery and incurred directly
diatribusikan secara langsung (18,795,683) (61,012,998) attributable expenses
Pendapatan pada pengakuan awal kontrak dasar Income on initial recognition of onerous
yang bersifat onerous (4,975,813) 4,232,793 underlying contracts
Pengaruh perubahan nilai tukar mata uang asing 496,036 Effect of movement in foreign exchange rate
Jumlah beban bersih dari kontrak reasuransi Total net expenses of the reinsurance
yang dimiliki (33,375,767) (124,347,462) contracts held
25. Pendapatan (Beban) Keuangan, neto 25. Financial result (expense), net
Kontrak Kontrak
Asuransi/ Non-Asuransi/
Insurance Non-insurance Jumlah/
Untuk tahun yang berakhir pada 31 Desember 2025 Contracts Contracts Total For the year ended December 31, 2025
Pendapatan (beban) keuangan asuransi dari kontrak asuransi Insurance finance income (expenses) from insurance
yang diterbitkan dan dampak perubahan nilai tukar mata uang asing contracts issued and effect of movement in exchange rates
Bunga yang timbul dari kontrak asuransi yang menggunakan Interest accreted to insurance contracts
suku bunga pada saat pengakuan awal 852,511,894 -- 852,511,894 using locked-in rate
Dampak perubahan tingkat suku bunga dan asumsi keuangan lainnya (66,177,830) -- (66,177,830) Due to changes in interest rates and other financial assumptions
Keuntungan (kerugian) selisih kurs, bersih 41,148,697 -- 41,148,697 Net foreign exchange income (expenses)
Jumlah pendapatan (beban) keuangan asuransi Total insurance finance income (expenses) from
atas kontrak asuransi yang diterbitkan 827,482,761 -- 827,482,761 insurance contracts issued
Jumlah pendapatan (beban) keuangan asuransi dari kontrak asuransi Total insurance finance income (expenses) from insurance contracts
yang diterbitkan dan dampak perubahan nilai tukar mata uang asing 827,482,761 -- 827,482,761 issued and effect of movement in foreign exchange rates
Pendapatan (beban) keuangan asuransi dari kontrak reasuransi Reinsurance finance income (expenses) from reinsurance contracts
yang diterbitkan dan dampak perubahan nilai tukar mata uang asing held and effect of movement In foreign exchange rates
Bunga yang timbul dari kontrak asuransi yang menggunakan tingkat Interest accreted to insurance contracts
suku bunga bunga pada saat pengakuan awal (527,072,946) -- (527,072,946) using locked-in rate
Dampak perubahan tingkat suku bunga dan asumsi keuangan lainnya 71,875,768 -- 71,875,768 Due to changes in interest rates and other financial assumptions
133
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Kontrak Kontrak
Asuransi/ Non-Asuransi/
Insurance Non-insurance Jumlah/
Untuk tahun yang berakhir pada 31 Desember 2025 Contracts Contracts Total For the year ended December 31, 2025
Lain-lain 2,256,648 -- 2,256,648 Other
Jumlah pendapatan (beban) keuangan reasuransi Total insurance finance income (expenses) from
dari kontrak reasuransi yang dimiliki (452,940,530) -- (452,940,530) reinsurance contracts held
Jumlah pendapatan (beban) keuangan reasuransi dari kontrak reasuransi Total reinsurance finance income (expenses) from reinsurance contracts
yang dimiliki dan dampak perubahan nilai tukar mata uang asing (452,940,530) -- (452,940,530) held and effect of movement in foreign exchange rates
Bagian yang diakui dalam penghasilan komprehensif lain, Portion recognized in other comprehensive income,
termasuk pengaruh nilai tukar mata uang asing 42,343,933 -- 42,343,933 including effects of exchange rates
Penurunan (kenaikan) liabilitas kontrak investasi 42,343,933 -- 42,343,933 Decrease (increase) in investment contract liabilities
Jumlah laba (rugi) investasi, pendapatan (beban) keuangan asuransi Total net investment income (loss), insurance finance income (expenses)
dan pendapatan (beban) keuangan reasuransi, neto 416,886,164 -- 416,886,164 and reinsurance finance income (expenses)
Jumlah yang diakui dalam laba (rugi) 374,542,231 -- 374,542,231 Amounts recognized in profit (loss)
Jumlah yang diakui dalam pendapatan komprehensif lain 42,343,933 -- 42,343,933 Amounts recognized in other comprehensive income
¹) Non-asuransi termasuk konsolidasi dan eliminasi transaksi antar segmen operasi. ¹) Non-insurance includes consolidations and eliminations of transactions between operating segments.
Kontrak Kontrak --
Asuransi/ Non-Asuransi/
Insurance Non-insurance Jumlah/
Untuk tahun yang berakhir pada 31 Desember 2024 Contracts Contracts Total For the year ended December 31, 2024
Pendapatan (beban) keuangan asuransi dari kontrak asuransi Insurance finance income (expenses) from insurance
yang diterbitkan dan dampak perubahan nilai tukar mata uang asing contracts issued and effect of movement in exchange rates
Bunga yang timbul dari kontrak asuransi yang menggunakan Interest accreted to insurance contracts
suku bunga pada saat pengakuan awal 782,601,257 -- 782,601,257 using locked-in rate
Dampak perubahan tingkat suku bunga dan asumsi keuangan lainnya 30,707,569 -- 30,707,569 Due to changes in interest rates and other financial assumptions
Keuntungan (kerugian) selisih kurs, bersih 15,403,911 -- 15,403,911 Net foreign exchange income (expenses)
Jumlah pendapatan (beban) keuangan asuransi 828,712,737 -- 828,712,737 Total insurance finance income (expenses) from
Bunga yang timbul dari kontrak asuransi yang menggunakan tingkat Interest accreted to insurance contracts
suku bunga bunga pada saat pengakuan awal (382,371,094) -- (382,371,094) using locked-in rate
Dampak perubahan tingkat suku bunga dan asumsi keuangan lainnya (28,700,487) -- (28,700,487) Due to changes in interest rates and other financial assumptions
Lain-lain 2,211,651 -- 2,211,651 Other
Jumlah pendapatan (beban) keuangan reasuransi Total insurance finance income (expenses) from
dari kontrak reasuransi yang dimiliki (408,859,930) -- (408,859,930) reinsurance contracts held
Bagian yang diakui dalam penghasilan komprehensif lain, Portion recognized in other comprehensive income,
termasuk pengaruh nilai tukar mata uang asing (20,016,286) -- (20,016,286) including effects of exchange rates
Penurunan (kenaikan) liabilitas kontrak investasi (20,016,286) -- (20,016,286) Decrease (increase) in investment contract liabilities
Jumlah laba (rugi) investasi, pendapatan (beban) keuangan asuransi Total net investment income (loss), insurance finance income (expenses)
dan pendapatan (beban) keuangan reasuransi, neto 399,836,521 -- 399,836,521 and reinsurance finance income (expenses)
Jumlah yang diakui dalam laba (rugi) 419,852,807 -- 419,852,807 Amounts recognized in profit (loss)
Jumlah yang diakui dalam pendapatan komprehensif lain (20,016,286) -- (20,016,286) Amounts recognized in other comprehensive income
¹) Non-asuransi termasuk konsolidasi dan eliminasi transaksi antar segmen operasi. ¹) Non-insurance includes consolidations and eliminations of transactions between operating segments.
134
Page 618
PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
26. Pendapatan Investasi 26. Investment Income
a. Berdasarkan jenis pendapatan a. Based on type of investment income
investasi
2025 2024
Rp Rp
Penghasilan bunga Interest income
- Obligasi 411,512,853 312,191,897 Bonds -
- Deposito berjangka 172,086,523 173,069,207 Time deposits -
Penghasilan dividen 15,429,231 17,261,802 Dividend income
Keuntungan (kerugian) dari perubahan Gain (loss) on changes in fair
nilai wajar efek 117,480,440 (68,287,719) value of marketable securities
Laba (rugi) selisih perubahan nilai wajar Gain (loss) on revaluation increment of
properti investasi (Catatan 6f) (14,855,000) (25,318,820) investment property (Note 6f)
Lain-lain 15,702,264 36,234,895 Others
Jumlah 717,356,311 445,151,262 Total
b. Berdasarkan penempatan investasi b. Based on investment placement
2025 2024
Rp Rp
Pendapatan (rugi) obligasi 411,512,853 312,191,897 Income (loss) from bonds
Pendapatan deposito berjangka 172,086,523 173,069,207 Income from time deposits
Pendapatan saham 15,429,231 17,261,802 Income from shares
Laba (rugi) selisih perubahan nilai Gain (loss) on revaluation increment
wajar properti investasi (Catatan 6f) (14,855,000) (25,318,820) of investment property (Note 6f)
Pendapatan penyertaan langsung -- -- Direct participation income
Pendapatan reksadana 117,480,440 (68,287,719) Income from mutual fund
Lain-lain 15,702,264 36,234,895 Others
Jumlah 717,356,311 445,151,262 Total
27. Pendapatan Usaha Lainnya 27. Other Operating Revenues
2025 2024
Rp Rp
Usaha sewa 412,786,611 363,178,459 Rental business
Jasa survei 84,647,592 84,871,898 Survey fee
Penjualan kendaraan 45,085,424 84,517,297 Sales of vehicles
Jumlah 542,519,627 532,567,654 Total
Pendapatan sewa merupakan pendapatan Rental revenue consists of revenue from
dari usaha sewa properti investasi dan rental of subsidiary’s investment property and
kendaraan entitas anak. vehicles.
28. Beban Operasional lain-lain 28. Other Operating Expense
2025 2024
Rp Rp
Gaji dan tunjangan 322,621,164 533,910,405 Salaries and allowance
Penyusutan dan amortisasi Depreciation and amortization
(catatan 10, 11, dan 12) 230,789,211 28,700,829 (notes 10, 11, and 12)
Umum 146,553,722 22,367,008 General
Jasa profesional 117,008,175 42,860,559 Professional services
Pemeliharaan dan perbaikan 39,260,090 12,494,996 Repairs and maintenance
Pemasaran 38,154,295 44,866,264 Marketing
Imbalan kerja (catatan 16) 31,802,138 38,042,904 Pension benefits (notes 16)
Perlengkapan kantor 20,141,332 13,553,628 Office supplies
135
Page 619
PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2025 2024
Rp Rp
Penyisihan (Pemulihan) kerugian Allowance (recovery) for impairment
penurunan nilai dan hapus buku piutang 3,076,466 (5,280,959) losses and write-off receivable
Lain-lain (masing-masing di bawah Others (each below
Rp20.000.000) 18,189,409 78,336,746 Rp20,000,000)
Jumlah 967,596,002 809,852,380 Total
Beban usaha sebelum eliminasi terdiri dari Operating expenses before elimination consist
beban usaha Perseroan sebesar of operating expenses of the Company
Rp353.122.316 dan Rp441.911.024, amounting to Rp353,122,316 and
masing-masing untuk tahun 2025 dan 2024. Rp441,911,024 in 2025 and 2024,
Beban usaha entitas anak sebesar respectively. Operating expenses of the
Rp608.529.881 dan Rp315.771.494 masing- subsidiary amounted to Rp608,529,881 and
masing untuk tahun 2025 dan 2024. Rp315,771,494 in 2025 and 2024,
respectively.
29. Pendapatan (Beban) Lain-Lain - Neto 29. Other Income (Expenses) - Net
2025 2024
Rp Rp
Keuntungan (kerugian) kurs mata Gain (Loss) on foreign
uang asing, neto 24,039,265 198,462,219 exchange, net
Pendapatan unit syariah 17,022,195 11,037,265 Sharia unit revenue
Pendapatan Jasa Giro 587,466 15,547 Interest on current account
Keuntungan penjualan aset tetap 17,558 (24,503) Gain on sale of fixed assets
Beban bunga pinjaman -- (29,454,135) Borrowing interest expense
Beban Bank (4,597,458) (918,887) Bank charges
Beban bunga - sewa modal (226,320) (133,763) Interest expense - capital lease
Beban bunga pembiayaan dan sewa (46,276,142) 240,386 Finance and lease interest expenses
Laba/(rugi) lainnya (masing-masing Gain/(loss) others (each below
Rp1.000.000) 11,199,647 (59,168,466) Rp1,000,000)
Jumlah 1,766,211 120,055,663 Total
Pada tahun 31 Desember 2024, As of December 31, 2024, Gain (loss) on
Keuntungan (kerugian) litigasi merupakan litigation represents costs arising from legal
biaya yang timbul dari kasus hukum antara cases between the Company and Citibank
Perseroan dan Citibank Hong Kong yang Hong Kong has ended. The Company won the
telah berakhir. Perseroan memenangkan legal case.
kasus hukum tersebut.
30. Laba Per Saham 30. Earnings Per Share
Rincian perhitungan laba per saham dasar The details of basic and diluted earnings per
dan dilusian adalah sebagai berikut: share are as follows:
Laba per saham Earnings per share
2025 2024
Rp Rp
Laba tahun berjalan Income for the year
yang dapat diatribusikan attributable to equity holders
kepada pemilik entitas induk 711,056,556 401,574,888 of the parent entity
Rata-rata tertimbang saham Weighted average number of
biasa yang beredar (nilai penuh) 3,555,575,600 3,555,575,600 outstanding common stock (full amount)
Laba per saham Earning per share
dasar dan dilusian (nilai penuh) 200 113 basic and diluted (full amount)
136
Page 620
PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Tidak ada transaksi lain yang melibatkan There have been no other transactions
saham biasa atau saham biasa potensial involving ordinary shares or potential ordinary
antara tanggal pelaporan dan tanggal shares between the reporting date and the
otorisasi laporan keuangan ini. date of authorisation of these financial
statements.
Harga pelaksanaan opsi saham yang The exercise price of the outstanding share
beredar melebihi harga pasar rata-rata options exceeded the average market price of
saham biasa selama periode 2025 dan ordinary shares during the period of 2025 and
2024. Oleh karena itu, opsi saham yang 2024. Therefore, the outstanding share options
beredar tidak berdampak pada penentuan did not have an impact on the determination of
laba per saham dilusian sehingga harga per the diluted EPS and thus the basic and diluted
saham dasar dan dilusian adalah sama. earnings per share are identical.
31. Saldo Dan Transaksi Pihak Berelasi 31. Nature Of Relationships And Transactions
With Related Parties
Dalam kegiatan usaha yang normal, Grup In the ordinary course of business, the Group
melakukan transaksi dengan pihak-pihak has engaged in transactions with related
berelasi terutama transaksi penutupan polis parties principally consisting of underwriting of
asuransi, pembelian/penempatan deposito insurance policies, purchase/placements of
berjangka dan efek dan penempatan dana time deposits and marketable securities and
di bank serta penyertaan saham, yang placements of current accounts and
dilakukan dengan tingkat harga dan investments in shares of stock, which are
persyaratan yang disepakati antar para conducted under terms and conditions agreed
pihak. by both parties.
a. Informasi mengenai saldo yang material a. Information related to material balance with
dengan pihak-pihak berelasi pada the related parties as of December 31, 2025
tanggal 31 Desember 2025 dan 2024 and 2024 are as follows:
adalah sebagai berikut:
Persentase terhadap jumlah aset
atau liabilitas yang berhubungan/
Total/ Percentage of the related
Amount total assets or liability
2025 2024 2025 2024
Rp Rp % %
Kas dan bank 481,928,748 210,581,934 65.60 58.82 Cash and bank
Deposito berjangka 2,796,847,478 1,718,686,868 87.45 79.54 Time deposits
Saham 173,326,407 118,457,257 66.56 44.09 Shares
Obligasi 5,672,601,918 6,106,818,761 95.28 94.24 Bonds
Reksa dana 198,011,672 301,502,007 21.46 32.32 Mutual fund
Utang pembiayaan Consumer finance
konsumen dan sewa pembiayaan -- 503,985 -- 0.43 and leases payables
Pinjaman diterima 466,829,127 475,956,710 73.86 90.30 Borrowings
b. Hubungan dengan pihak-pihak berelasi The nature of relationship with the related
adalah sebagai berikut: parties are as follow:
137
Page 621
PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Persentase terhadap jumlah aset
atau liabilitas yang berhubungan/
Total/ Percentage of the related
Amount total assets or liability
2025 2024 2025 2024
Rp Rp % %
Kas dan bank (catatan 5)/
Cash and bank (note 5)
Rupiah/ Rupiah
PT Bank Rakyat Indonesia (Persero) Tbk 87,469,806 46,733,852 11.91 13.05
PT Bank Mandiri (Persero) Tbk 42,256,314 69,073,805 5.75 19.29
PT Bank Syariah Indonesia Tbk 26,410,917 14,470,542 3.60 4.04
PT Bank Pembangunan Daerah Jawa Barat
Daerah
dan Banten
JawaSyariah
Barat dan Banten Syariah 10,210,363 29,250,002 1.39 8.17
PT Bank Pembangunan Daerah Jawa Tengah 6,136,974 4,825 0.84 0.00
PT Bank Negara Indonesia (Persero) Tbk 4,710,788 1,148,002 0.64 0.32
PT Bank Pembangunan Daerah Jawa Barat
Daerah
dan Banten
JawaTbk
Barat dan Banten Tbk 2,409,780 5,295,528 0.33 1.48
PT Bank DKI 151,629 426,865 0.02 0.12
PT Bank Mandiri Taspen 94,288 317,461 0.01 0.09
PT Bank Tabungan Negara (Persero) Tbk 82,600 401,200 0.01 0.11
PT Bank Pembangunan Daerah Sulawesi
Selatan dan Sulawesi Barat Tbk 41,327 -- 0.01 0.01
Dolar Amerika Serikat/ United States Dollar
PT Bank Mandiri (Persero) Tbk 291,064,457 38,245,831 39.62 10.68
PT Bank Rakyat Indonesia (Persero) Tbk 9,956,184 4,665,446 1.36 1.30
PT Bank Syariah Indonesia Tbk 859,353 474,494 0.12 0.13
PT Bank DKI 13,961 14,461 0.00 0.01
PT Bank Pembangunan Daerah Jawa Barat
Daerah
dan Banten
JawaTbk
Barat dan Banten Tbk 8,655 8,627 0.00 0.01
PT Bank Tabungan Negara (Persero) Tbk 4,708 4,534 0.00 0.01
Dolar Hongkong/ Hongkong Dollar
PT Bank Negara Indonesia (Persero) Tbk 46,644 46,459 0.01 0.01
Jumlah/ Total 481,928,748 210,581,934 65.60 58.82
Persentase terhadap jumlah aset
atau liabilitas yang berhubungan/
Total/ Percentage of the related
Amount total assets or liability
2025 2024 2025 2024
Rp Rp % %
Deposito berjangka (catatan 6)/
Time deposits (note 6)
Rupiah/ Rupiah
PT Bank Tabungan Negara (Persero) Tbk 940,420,000 470,225,000 29.41 21.76
PT Bank Syariah Indonesia Tbk 571,300,000 397,500,000 17.86 18.40
PT Bank Rakyat Indonesia (Persero) Tbk 296,150,651 350,550,651 9.26 16.22
PT Bank Mandiri (Persero) Tbk 50,485,212 17,852,400 1.58 0.83
PT Bank Pembangunan Daerah Jawa Barat
Daerah
dan Banten
JawaTbk
Barat dan Banten Tbk 26,500,000 65,500,000 0.83 3.03
PT Bank Tabungan Negara Syariah
(Persero) Tbk 16,000,000 -- 0.50 --
PT Bank Aceh Syariah 5,000,000 -- 0.16 --
PT Bank Pembangunan Daerah Jawa Barat
Jawa
dan Banten
Barat dan
Syariah
Banten Syariah 3,350,000 1,000,000.00 0.10 0.05
PT Bank DKI Syariah 1,500,000 1,500,000 0.05 0.07
PT Bank Negara Indonesia (Persero) Tbk -- 5,500,000 -- 0.25
Dolar Amerika Serikat/ United States Dollar
PT Bank Syariah Indonesia Tbk 506,215,050 4,444,550 15.83 0.21
PT Bank Negara Indonesia (Persero) Tbk 241,394,561 34,173,970 7.55 1.58
PT Bank Mandiri (Persero) Tbk 85,791,347 158,545,441 2.68 7.34
PT Bank Rakyat Indonesia (Persero) Tbk -- 96,942,000 -- 4.49
PT Bank Pembangunan Daerah Jawa Barat
Daerah
dan Banten
JawaTbk
Barat dan Banten Tbk -- 80,785,000 -- 3.74
138
Page 622
PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Persentase terhadap jumlah aset
atau liabilitas yang berhubungan/
Total/ Percentage of the related
Amount total assets or liability
2025 2024 2025 2024
Rp Rp % %
Dolar Hongkong/ Hongkong Dollar
PT Bank Mandiri (Persero) Tbk 52,740,657 34,167,856 1.65 1.58
Jumlah/ Total 2,796,847,478 1,718,686,868 87.45 79.54
Persentase terhadap jumlah aset
atau liabilitas yang berhubungan/
Total/ Percentage of the related
Amount total assets or liability
2025 2024 2025 2024
Rp Rp % %
Obligasi (catatan 6b)/
Bonds (note 6b)
Nilai wajar melalui penghasilan komprehensif lain/
Fair value through other comprehensive
income (FVTOCI)
Rupiah/ Rupiah
Obligasi Negara RI FR0082 659,528,973 620,739,040 0.11 0.10
Obligasi Negara RI FR0101 633,001,018 600,862,440 0.11 0.09
Obligasi Negara RI FR0078 385,124,901 369,554,938 0.06 0.06
Obligasi Negara RI FR0056 383,936,250 383,250,000 0.06 0.06
Obligasi Negara RI FR0068 376,179,440 237,197,870 0.06 0.04
Obligasi Negara RI FR0087 228,587,419 214,955,856 0.04 0.03
Obligasi Negara RI FR0095 206,892,574 196,907,711 0.03 0.03
Obligasi Negara RI FR0103 204,460,077 121,494,256 0.03 0.02
Obligasi Negara RI FR0104 190,406,462 178,758,611 0.03 0.03
Obligasi Negara RI FR0100 168,955,913 119,456,470 0.03 0.02
Obligasi Negara RI FR0096 147,575,400 -- 0.02 --
Obligasi Negara RI FR0073 147,306,900 141,050,000 0.02 0.02
Obligasi Negara RI FR0059 143,798,126 140,097,497 0.02 0.02
Obligasi Negara RI FR0064 136,906,583 130,564,178 0.02 0.02
SBSN Seri PBS032 123,970,188 -- 0.02 --
Obligasi Negara RI FR0091 112,619,100 -- 0.02 --
Obligasi Negara RI FR0052 101,618,350 98,600,000 0.02 0.02
SBSN Seri PBSG001 92,909,888 89,864,046 0.02 0.01
Obligasi Negara RI FR0071 58,705,064 56,684,888 0.01 0.01
Obligasi Negara RI FR0058 44,886,110 -- 0.01 --
Obligasi Berkelanjutan II
PLN Thp III Tahun 2018 Sr E 43,767,299 44,806,546 0.01 0.01
Obligasi Berkelanjutan VI
Pegadaian Thp IV Tahun 2025 Sr A 37,998,100 -- 0.01 --
Obligasi Negara RI Seri FRSDG001 32,361,900 30,450,000 0.01 0.01
Obligasi Berkelanjutan IV Sarana
Multi Infrastruktur Thp IV 2025 Sr A 30,999,690 -- 0.01 --
Obligasi Negara RI FR0084 30,099,393 -- 0.01 --
Obligasi Berkelanjutan II
PLN Thp I Tahun 2017 Sr C 26,179,750 25,465,000 0.00 0.01
Obligasi Berwawasan Sosial
Berkelanjutan I PT Bank BRI
Thp I Tahun 2025 Sr B 25,628,500 -- 0.01 0.01
Obligasi Berkelanjutan VI Sarana
Multigriya Finansial Thp II Th 2021 25,284,750 24,627,250 0.00 0.01
Obligasi Negara RI FR0054 23,443,600 22,400,000 0.00 0.01
Obligasi Berkelanjutan I
Bank Mandiri Thp I Th 2016 Sr C 22,563,860 22,728,860 0.00 0.01
Obligasi Berkelanjutan II
PLN Thp II Tahun 2017 Sr C 20,989,000 20,702,800 0.00 0.01
Obligasi I Marga Lingkar
Jakarta Tahun 2017 Sr D 20,875,800 20,569,800 0.00 0.01
139
Page 623
PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Persentase terhadap jumlah aset
atau liabilitas yang berhubungan/
Total/ Percentage of the related
Amount total assets or liability
2025 2024 2025 2024
Rp Rp % %
Obligasi Berkelanjutan III
PLN Thp IV Tahun 2019 Sr B 20,435,200 20,561,400 0.00 0.01
Sukuk Mudharabah Berlandaskan
Obligasi Berkelanjutan III
PLN Thp III Tahun 2019 Sr C 20,213,200 20,594,200 0.00 0.01
Obligasi IV Waskita Karya
Tahun 2022 Sr A 20,163,800 19,682,400 0.00 0.01
Obligasi I Angkasa
Pura II Tahun 2016 Sr C 18,325,911 18,487,578 0.00 0.01
Obligasi Berkelanjutan I Kereta
Api Indonesia Thp I Thn 2022 Sr B 17,768,910 17,588,540 0.00 0.01
Obligasi VII Danareksa Thn 2023 Seri A 17,040,590 16,996,701 0.00 0.01
Obligasi Negara RI FR0065 17,013,851 16,060,137 0.00 0.01
Obligasi VII Danareksa Thn 2023 Seri B 16,656,745 16,086,040 0.00 0.01
Obligasi Berkelanjutan VI Sarana
Multigriya Finansial Thp III Thn 2022 15,303,300 5,998,260 0.01 0.01
Obligasi Keberlanjutan Berkelanjutan I
Bank BJB Tahap I Tahun 2024 Seri A 15,282,195 14,966,083 0.00 0.01
Obligasi Negara RI FR0086 15,038,685 -- 0.00 --
(Green Bond) I PT BNI (Persero)
Tbk Tahun 2022 Sr B 13,287,997 6,959,466 0.01 0.01
Obligasi Negara PBS Ijaroh 032 12,829,359 132,476,608 0.00 0.02
Obligasi Berkelanjutan VI
Pegadaian Thp II Tahun 2025 Sr A 12,012,480 -- 0.01 --
Obligasi Keberlanjutan Berkelanjutan I
Bank BJB Tahap I Tahun 2024 Seri B 11,373,207 10,970,118 0.01 0.01
Obligasi Berkelanjutan I Angkasa
Pura II Thp II Tahun 2020 Sr D 10,939,500 10,591,300 0.01 0.01
Obligasi Berkelanjutan I Angkasa
Pura II Thp II Tahun 2020 Sr C 10,562,625 10,419,274 0.01 0.01
Obligasi Berkelanjutan Indonesia
Eximbank III Thp IV
Tahun 2017 Sr E 10,452,983 10,427,634 0.01 0.01
Obligasi Berkelanjutan III
PLN Thp V 2019 Sr B 10,235,355 10,196,323 0.01 0.01
SBSN Seri PBS030 10,180,800 9,600,000 0.01 0.01
Obligasi Berkelanjutan I Semen
Indonesia Thp II Tahun 2019 Sr B 10,158,800 10,288,500 0.01 0.01
Obligasi Negara RI FR0062 9,887,700
Obligasi Berkelanjutan IV
PNM Thp I Tahun 2021 Sr C 8,043,200 7,801,040 0.01 0.01
Obligasi Berkelanjutan III
PLN Thp VII Tahun 2020 Sr D 7,806,398 7,481,588 0.01 0.01
Obligasi Berkelanjutan I
Telkom Thp I Tahun 2015 Sr D 6,876,619 6,480,603 0.01 0.01
Obligasi Negara RI FR0045 6,407,941 6,083,396 0.01 0.01
Obligasi Berwawasan Lingkungan
Berkelanjutan PT Bank BRI
Thp I Tahun 2022 Sr C 6,091,402 5,887,359 0.01 0.01
Obligasi Berkelanjutan I
Telkom Tahun 2015 Sr C 5,877,725 5,682,214 0.01 0.01
Obligasi I Pelindo IV
Gerbang Nusantara Tahun 2018 Sr C 5,420,464 5,308,086 0.01 0.01
Obligasi Berkelanjutan III
Bank BTN Thp I Tahun 2017 Sr D 5,266,200 5,173,600 0.01 0.01
Obligasi Berkelanjutan II
Bank BRI Thp II Tahun 2017 Sr D 5,223,400 5,199,300 0.01 0.01
Obligasi Berkelanjutan II
Jasa Marga Thp I Tahun 2020 Sr C 5,173,550 5,082,200 0.01 0.01
140
Page 624
PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Persentase terhadap jumlah aset
atau liabilitas yang berhubungan/
Total/ Percentage of the related
Amount total assets or liability
2025 2024 2025 2024
Rp Rp % %
Obligasi Keberlanjutan Berkelanjutan I
Bank Mandiri Tahap I Tahun 2025 Seri C 5,008,906 -- 0.00 --
Obligasi I Pelindo 1 Gerbang
Nusantara Tahun 2016 Sr D 1,020,779 1,032,297 0.01 0.01
Sekuritas Rupiah Bank Indonesia
IDSR080825364S -- 191,690,000 -- 0.03
Sekuritas Rupiah Bank Indonesia
IDSR150825364S -- 97,573,598 -- 0.02
IDSR290825364S -- 71,580,750 -- 0.01
Sekuritas Rupiah Bank Indonesia
IDSR220825364S -- 66,903,900 -- 0.01
Sekuritas Rupiah Bank Indonesia
IDSR230725364S -- 62,500,100 -- 0.01
Sekuritas Rupiah Bank Indonesia
IDSR110425273S -- 53,977,000 -- 0.01
Sekuritas Rupiah Bank Indonesia
IDSR250725364S -- 52,861,600 -- 0.01
Sekuritas Rupiah Bank Indonesia
IDSR010825364S -- 52,789,000 -- 0.01
Sekuritas Rupiah Bank Indonesia
IDSR280525364S -- 43,754,400 -- 0.01
Obligasi Negara RI FR0058 -- 42,725,284 -- 0.01
Sekuritas Rupiah Bank Indonesia
IDSR140525364S -- 39,003,600 -- 0.01
Sekuritas Rupiah Bank Indonesia
IDSR110625364S -- 38,785,600 -- 0.01
Sekuritas Rupiah Bank Indonesia
IDSR110725364S -- 38,554,000 -- 0.01
Obligasi Berkelanjutan II Pupuk
Indonesia Thp I Tahun 2020 Sr B -- 30,151,200 -- 0.01
Obligasi Negara RI FR0081 -- 29,958,794 -- 0.01
Obligasi Negara PBS Ijaroh 036 -- 29,700,000 -- 0.01
Sekuritas Rupiah Bank Indonesia
IDSR191225364S -- 28,011,600 -- 0.01
Obligasi Negara RI FR0084 -- 25,092,499 -- 0.01
Sekuritas Rupiah Bank Indonesia
IDSR020725364S -- 24,139,000 -- 0.01
Obligasi Berkelanjutan I Angkasa
Pura II Thp II Tahun 2020 Sr B -- 20,176,293 -- 0.01
Obligasi Berkelanjutan II
Jasa Marga Thp I Tahun 2020 Sr B -- 20,022,800 -- 0.01
Sekuritas Rupiah Bank Indonesia
IDSR020425273S -- 19,662,400 -- 0.01
Sekuritas Rupiah Bank Indonesia
IDSR040425364S -- 19,654,800 -- 0.01
Sekuritas Rupiah Bank Indonesia
IDSR230425273S -- 19,582,200 -- 0.01
Sekuritas Rupiah Bank Indonesia
IDSR080925367S -- 19,052,200 -- 0.01
Sekuritas Rupiah Bank Indonesia
IDSR040725364S -- 18,896,868 -- 0.01
Sekuritas Rupiah Bank Indonesia
IDSR071125364S -- 18,827,600 -- 0.01
Obligasi Negara PBS Ijaroh 017 -- 17,856,000 -- 0.01
Obligasi Berkelanjutan I Bank Mandiri
Taspen Thp I Tahun 2019 Sr B -- 15,001,800 -- 0.01
Obligasi Berkelanjutan V
Pegadaian Thp I Tahun 2022 Sr B -- 11,971,320 0.01 0.01
141
Page 625
PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Persentase terhadap jumlah aset
atau liabilitas yang berhubungan/
Total/ Percentage of the related
Amount total assets or liability
2025 2024 2025 2024
Rp Rp % %
Obligasi Berkelanjutan IV
PNM Thp II Tahun 2022 Sr B -- 11,936,640 0.01 0.01
Obligasi I BRI Finance Tahun 2022 -- 10,159,500 0.01 0.01
Sukuk Ijarah Berkelanjutan I
Elnusa Thp I Tahun 2020 -- 10,113,000 0.01 0.01
Obligasi Subordinasi Berkelanjutan I
Bank Sumut Thp I Tahun 2018 -- 10,083,631 0.01 0.01
Obligasi Negara RI FR0086 -- 9,827,865 0.01 0.01
Sekuritas Rupiah Bank Indonesia
IDSR210425276S -- 9,794,900 0.01 0.01
Sekuritas Rupiah Bank Indonesia
IDSR190925364S -- 9,505,800 0.01 0.01
Obligasi Negara RI FR0062 -- 9,408,700 0.01 0.01
Surat Perbendaharaan Negara
Seri SPN12250314 -- 2,139,648 0.01 0.01
Dolar Amerika Serikat/ United States Dollar
Obligasi Negara
RI INDON 26 100,709,738 -- 0.02 --
Obligasi Negara
INDON 4.7 2034 83,838,651 -- 0.01 --
Obligasi Negara INDOIS 5 2030 34,482,692 48,071,175 0.01 0.01
Obligasi Negara
INDON 4.85 2033 33,969,453 -- 0.01 --
Obligasi Negara
RI INDON 42 25,348,596 -- 0.00 --
Obligasi Negara
INDOIS 33 17,705,094 -- 0.00 --
INDOIS 35 17,157,274 -- 0.00 --
Bond Pertamina Tahun 2043 16,565,512 -- 0.00
Obligasi Negara
INDON 7.75 2038 10,523,295 -- 0.00 --
Obligasi Negara
INDOIS 2026 8,403,529 -- 0.00 --
Obligasi Negara
INDOIS 2031 7,635,971 -- 0.00 --
Bond Pertamina Tahun 2044
PERIJ 6.45 2044 4,504,499 4,329,396 0.00 0.01
Eurobonds Indonesia 2026 -- 96,768,388 -- 0.01
Eurobonds Indonesia 2025 -- 79,164,763 -- 0.01
Eurobonds Indonesia 2034 -- 76,699,506 -- 0.01
Eurobonds Indonesia 2033 -- 31,184,283 -- 0.01
PPLNIJ 5.25 10/24/42 -- 28,395,341 -- 0.01
Eurobonds Indonesia 2042 -- 23,357,904 -- 0.01
Obligasi Negara Republik Indonesia
INDOIS 2033 -- 16,496,047 -- 0.01
Eurobonds Indonesia 2043 -- 15,821,790 -- 0.01
Eurobonds Indonesia 2038 -- 9,756,108 -- 0.01
Obligasi Negara Republik Indonesia
INDOIS 2026 -- 8,057,925 -- 0.01
Obligasi Negara Republik Indonesia
INDOIS 2031 -- 6,902,877 -- 0.01
Standard Chartered PLC @3,971% 03/30/26 -- 6,437,066 -- 0.01
Sub-jumlah/ Sub-total 5,672,601,918 6,106,818,761 0.95 0.94
Jumlah/ Total 5,672,601,918 6,106,818,761 0.95 0.94
142
Page 626
PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Persentase terhadap jumlah aset
atau liabilitas yang berhubungan/
Total/ Percentage of the related
Amount total assets or liability
2025 2024 2025 2024
Rp Rp % %
Reksa dana (catatan 6b)/
Mutual fund (note 6b)
Nilai wajar melalui laba rugi/
Fair value through profit or loss
Bahana ETF Bisnis 27 74,081,766 72,988,326 8.03 7.82
RD Pendapatan Tetap BNI AM Utama 57,016,541 -- 6.18 --
PNM Dana Tunai 22,193,791 20,951,610 2.40 2.25
Danareksa ETF Indonesia Top 40 14,580,000 -- 1.58 --
Reksadana Syariah Bahana PTS
Generasi Gemilang Kelas G 8,037,535 -- 0.87 --
Mandiri Investa Ekuitas Dinamis 2,102,039 -- 0.23 --
Mandiri Investa Cerdas Bangsa Kelas A -- 30,885,397 -- 3.31
Sub-jumlah/ Sub-total 178,011,672 124,825,333 19.29 13.38
Available-for-sale
Nilai wajar melalui penghasilan komprehensif lain/
Fair value through other comprehensive
income (FVTOCI)
RDPT PNM Perikanan Nusantara 20,000,000 20,000,000 2.17 2.14
BNI-AM Indeks IDX30 -- 71,943,947 -- 7.71
RD Pendapatan Tetap BNI AM Utama -- 51,529,806 -- 5.52
Bahana Dana Ekuitas Andalan Kelas G -- 17,701,749 -- 1.90
Danareksa ETF Indonesia Top 40 -- 13,680,000 -- 1.47
Mandiri Investa Ekuitas Dinamis -- 1,821,172 -- 0.20
Sub-jumlah/ Sub-total 20,000,000 176,676,674 2.17 18.94
Jumlah/ Total 198,011,672 301,502,007 21.46 32.32
Persentase terhadap jumlah aset
atau liabilitas yang berhubungan/
Total/ Percentage of the related
Amount total assets or liability
2025 2024 2025 2024
Rp Rp % %
Saham (catatan 6b)/ Shares (note 6b)
Nilai wajar melalui laba rugi/
Fair value through profit or loss
PT Bank Mandiri (Persero) Tbk 60,713,378 12,257,189 22.71 4.58
PT Bank Rakyat Indonesia (Persero) Tbk 52,660,936 9,275,611 19.70 3.47
PT Telkom Indonesia (Persero) Tbk 35,964,756 8,022,955 13.45 3.00
PT Semen Indonesia (Persero) Tbk 6,553,800 1,450,232 2.45 0.54
PT Aneka Tambang (Persero) Tbk 4,815,739 2,668,607 1.80 1.00
PT Perusahaan Gas Negara Tbk 4,345,250 3,617,250 1.63 1.35
PT Bank Negara Indonesia (Persero) Tbk 3,519,161 3,737,085 1.32 1.40
PT Bank Tabungan Negara (Persero) Tbk 2,539,058 -- 0.95 --
PT Waskita Karya (Persero) Tbk 780,182 385,353 0.29 0.14
PT Jasa Marga (Persero) Tbk 506,470 643,113 0.19 0.24
PT Wijaya Karya (Persero) Tbk 386,342 462,095 0.14 0.17
PT Adhi Karya (Persero) Tbk 228,718 180,926 0.09 0.07
PT Wijaya Karya Beton Tbk 168,933 128,790 0.06 0.05
PT Pembangunan Perumahan (Persero) Tbk 101,927 82,723 0.04 0.03
PT Waskita Beton Precast Tbk 41,757 29,048 0.02 0.01
Sub-jumlah/ Sub-total 173,326,407 43,493,757 64.83 16.27
Nilai wajar melalui penghasilan komprehensif lain/
Fair value through other comprehensive
income (FVTOCI)
PT Bank Rakyat Indonesia (Persero) Tbk -- 22,728,929 -- 8.50
PT Telkom Indonesia (Persero) Tbk -- 19,654,817 -- 7.35
PT Bank Mandiri (Persero) Tbk -- 17,670,000 -- 6.61
PT Semen Indonesia (Persero) Tbk -- 7,840,070 -- 2.93
PT Indocement Tunggal Prakarsa Tbk -- 2,664,000 -- 1.00
PT Bank Tabungan Negara (Persero) Tbk -- 2,463,426 -- 0.92
143
Page 627
PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Persentase terhadap jumlah aset
atau liabilitas yang berhubungan/
Total/ Percentage of the related
Amount total assets or liability
2025 2024 2025 2024
Rp Rp % %
PT Aneka Tambang Tbk -- 1,525,029 -- 0.57
PT Waskita Karya (Persero) Tbk -- 394,829 -- 0.15
PT Waskita Beton Precast Tbk -- 22,400 -- 0.01
Sub-jumlah/ Sub-total -- 74,963,500 -- 28.04
Jumlah/ Total 173,326,407 118,457,257 64.83 44.31
Persentase terhadap jumlah aset
atau liabilitas yang berhubungan/
Total/ Percentage of the related
Amount total assets or liability
2025 2024 2025 2024
Rp Rp % %
Pinjaman diterima (catatan 17)/
Borrowings (note 17)
PT Bank Pembangunan
Daerah Jawa Barat dan Banten Tbk 295,354,241 263,215,866 46.73 49.94
PT Bank Syariah Indonesia Tbk 171,474,886 184,834,301 27.13 35.07
PT Bank Mandiri (Persero) Tbk -- 27,906,543 0.00 5.29
Jumlah/ Total 466,829,127 475,956,710 73.86 90.30
Persentase terhadap jumlah aset
atau liabilitas yang berhubungan/
Total/ Percentage of the related
Amount total assets or liability
2025 2024 2025 2024
Rp Rp % %
Utang pembiayaan konsumen dan sewa
pembiayaan (catatan 18)/ Consumer
finance and leases payables (note 18)
Pembiayaan Konsumen/ Consumer Financing
PT Mandiri Tunas Finance -- 503,985 0.00 0.00
Jumlah/ Total -- 503,985 0.00 0.00
c. Hubungan dengan pihak-pihak berelasi c. The nature of relationships with the
adalah sebagai berikut: related parties are as follow:
Pihak-pihak berelasi/ Sifat hubungan/ Sifat dari transaksi/
Related parties Nature of relationship Nature of transaction
Pemerintah RI Entitas induk terakhir/ Obligasi/Bonds
Ultimate parent
Komisaris dan direksi/ Personil manajemen kunci/ Beban gaji dan kesejahteraan karyawan/
Commissioners and directors Key management personnel Salaries and employees benefits
PT Pertamina (Persero) Tbk Entitas induk/ Obligasi/Bonds
Parent entity Penutupan asuransi/Insurance premium
PT Pertamina Patra Niaga Entitas yang dikendalikan oleh entitas induk/ Penutupan asuransi/Insurance premium
Entity controlled by parent entity
PT Pelita Air Service Entitas yang dikendalikan oleh entitas induk/ Penutupan asuransi/Insurance premium
(Persero) Tbk Entity controlled by parent entity
PT Pertamina Drilling Services Entitas yang dikendalikan oleh entitas induk/ Penutupan asuransi/Insurance premium
Indonesia Entity controlled by parent entity
PT Pertamina Lubricants Entitas yang dikendalikan oleh entitas induk/ Penutupan asuransi/Insurance premium
Entity controlled by parent entity
PT Elnusa Tbk Entitas yang dikendalikan oleh entitas induk/ Obligasi/Bonds
Entity controlled by parent entity
PT Perusahaan Gas Negara Entitas yang dikendalikan oleh entitas induk/ Saham/Shares
(Persero) Entity controlled by parent entity Penutupan asuransi/Insurance premium
144
Page 628
PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Pihak-pihak berelasi/ Sifat hubungan/ Sifat dari transaksi/
Related parties Nature of relationship Nature of transaction
Pertamina International Entitas yang dikendalikan oleh entitas induk/ Penutupan asuransi/Insurance premium
Shipping Pte Ltd Entity controlled by parent entity
PT Asuransi Samsung Tugu Entitas asosiasi/ Penutupan asuransi/Insurance premium
Associate entity
PT Patra Trading Entitas yang dikendalikan oleh entitas induk/ Penutupan asuransi/Insurance premium
Entity controlled by parent entity
PT Pertamina Drilling Contractor Entitas yang dikendalikan oleh entitas induk/ Penutupan asuransi/Insurance premium
Entity controlled by parent entity
PT Kilang Pertamina Internasional Entitas yang dikendalikan oleh entitas induk/ Penutupan asuransi/Insurance premium
Entity controlled by parent entity
PT Garuda Indonesia Entitas berelasi dengan Pemerintah/ Penutupan asuransi/Insurance premium
(Persero) Tbk Government - related entities
PT Prima Armada Raya Entitas yang dikendalikan oleh entitas induk/ Penutupan asuransi/Insurance premium
Entity controlled by parent entity
PT Asuransi Jasa Indonesia Entitas berelasi dengan Pemerintah/ Penutupan asuransi/Insurance premium
Government - related entities
PT Asuransi Kredit Indonesia Entitas berelasi dengan Pemerintah/ Penutupan asuransi/Insurance premium
Government - related entities
PT Asuransi Ekspor Indonesia (Asei) Entitas berelasi dengan Pemerintah/ Penutupan asuransi/Insurance premium
Government - related entities
PT Asuransi Dharma Bangsa Entitas berelasi dengan Pemerintah/ Penutupan asuransi/Insurance premium
Government - related entities
PT Asuransi Jasa Raharja Putra Entitas berelasi dengan Pemerintah/ Penutupan asuransi/Insurance premium
Government - related entities
PT Reasuransi Indonesia Entitas berelasi dengan Pemerintah/ Penutupan asuransi/Insurance premium
Utama (Persero) Government - related entities
PT Asuransi Bringin Sejahtera Entitas berelasi dengan Pemerintah/ Penutupan asuransi/Insurance premium
Artamakmur (BSAM) Government - related entities
PT Reasuransi Nasional Entitas berelasi dengan Pemerintah/ Penutupan asuransi/Insurance premium
Indonesia (Nasre) Government - related entities
PT BRI Asuransi Indonesia Entitas berelasi dengan Pemerintah/ Penutupan asuransi/Insurance premium
Government - related entities
PT Asuransi Jiwasraya (Persero) Entitas berelasi dengan Pemerintah/ Penutupan asuransi/Insurance premium
Government - related entities
PT Mandiri Utama Finance Entitas berelasi dengan Pemerintah/ Penutupan asuransi/Insurance premium
Government - related entities
PT Bank Pembangunan Daerah Entitas berelasi dengan Pemerintah/ Kas dan Setara Kas/Cash and Cash Equivalent
Jawa Tengah Government - related entities Obligasi/Bonds
PT Bank Rakyat Indonesia Entitas berelasi dengan Pemerintah/ Kas dan Setara Kas/Cash and Cash Equivalent
(Persero) Tbk Government - related entities Deposito Berjangka/Time Deposits
Saham/Shares
Obligasi/Bonds
Pinjaman diterima/Borrowings
PT Bank Tabungan Negara Entitas berelasi dengan Pemerintah/ Kas dan Setara Kas/Cash and Cash Equivalent
(Persero) Tbk Government - related entities Deposito Berjangka/Time Deposits
Saham/Shares
Obligasi/Bonds
PT Bank Pembangunan Daerah Entitas berelasi dengan Pemerintah/ Kas dan Setara Kas/Cash and Cash Equivalent
Jawa Barat dan Banten Tbk Government - related entities Deposito Berjangka/Time Deposits
Obligasi/Bonds
Pinjaman diterima/Borrowings
PT Bank Syariah Indonesia Tbk Entitas berelasi dengan Pemerintah/ Kas dan Setara Kas/Cash and Cash Equivalent
Government - related entities Deposito Berjangka/Time Deposits
Obligasi/Bonds
PT Bank Negara Indonesia Entitas berelasi dengan Pemerintah/ Kas dan Setara Kas/Cash and Cash Equivalent
(Persero) Tbk Government - related entities Deposito Berjangka/Time Deposits
Saham/Shares
Obligasi/Bonds
Reksa dana/Mutual Fund
PT Bank Mandiri (Persero) Tbk Entitas berelasi dengan Pemerintah/ Kas dan Setara Kas/Cash and Cash Equivalent
Government - related entities Deposito Berjangka/Time Deposits
Saham/Shares
Obligasi/Bonds
Reksa dana/Mutual Fund
Pinjaman diterima/Borrowings
PT Bank DKI Entitas berelasi dengan Pemerintah/ Kas dan Setara Kas/Cash and Cash Equivalent
Government - related entities Deposito Berjangka/Time Deposits
PT Telkom Indonesia (Persero) Tbk Entitas berelasi dengan Pemerintah/ Saham/Shares
Government - related entities Obligasi/Bonds
145
Page 629
PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Pihak-pihak berelasi/ Sifat hubungan/ Sifat dari transaksi/
Related parties Nature of relationship Nature of transaction
PT Aneka Tambang (Persero) Tbk Entitas berelasi dengan Pemerintah/ Saham/Shares
Government - related entities
PT Wijaya Karya (Persero) Tbk Entitas berelasi dengan Pemerintah/ Saham/Shares
PT Semen Gresik (Persero) Tbk Entitas berelasi dengan Pemerintah/ Saham/Shares
Government - related entities
PT Indocement Tunggal Entitas berelasi dengan Pemerintah/ Saham/Shares
Prakarsa Tbk Government - related entities
PT Waskita Karya (Persero) Tbk Entitas berelasi dengan Pemerintah/ Saham/Shares
Government - related entities Obligasi/Bonds
PT Bukit Asam Tbk Entitas berelasi dengan Pemerintah/ Saham/Shares
Government - related entities
PT Jasa Marga (Persero) Tbk Entitas berelasi dengan Pemerintah/ Saham/Shares
Government - related entities Obligasi/Bonds
PT Adhi Karya (Persero) Tbk Entitas berelasi dengan Pemerintah/ Saham/Shares
Government - related entities
PT Wijaya Karya Beton Tbk Entitas berelasi dengan Pemerintah/ Saham/Shares
Government - related entities
PT Timah Tbk Entitas berelasi dengan Pemerintah/ Saham/Shares
Government - related entities Obligasi/Bonds
PT Pembangunan Perumahan Entitas berelasi dengan Pemerintah/ Saham/Shares
(Persero) Tbk Government - related entities
PT Waskita Beton Precast Tbk Entitas berelasi dengan Pemerintah/ Saham/Shares
Government - related entities
PT Mayora Indah (Persero) Tbk Entitas berelasi dengan Pemerintah/ Obligasi/Bonds
Government - related entities
PT Kereta Api Indonesia Entitas berelasi dengan Pemerintah/ Obligasi/Bonds
(Persero) Tbk Government - related entities
PT Perusahaan Listrik Negara Entitas berelasi dengan Pemerintah/ Obligasi/Bonds
(Persero) Government - related entities
PT Pupuk Indonesia (Persero) Entitas berelasi dengan Pemerintah/ Obligasi/Bonds
Government - related entities
PT Sarana Multigriya Finansial Entitas berelasi dengan Pemerintah/ Obligasi/Bonds
(Persero) Government - related entities
PT Marga Lingkar Jakarta Entitas berelasi dengan Pemerintah/ Obligasi/Bonds
Government - related entities
PT Angkasa Pura II (Persero) Entitas berelasi dengan Pemerintah/ Obligasi/Bonds
Government - related entities
PT Bank Mandiri Taspen Entitas berelasi dengan Pemerintah/ Kas dan Setara Kas/Cash and Cash Equivalent
Government - related entities Obligasi/Bonds
PT Bank Pembangunan Entitas berelasi dengan Pemerintah/ Obligasi/Bonds
Daerah Sumatera Utara Government - related entities
PT Sarana Multi Infrastruktur Entitas berelasi dengan Pemerintah/ Obligasi/Bonds
Government - related entities
PT Semen Indonesia (Persero) Tbk Entitas berelasi dengan Pemerintah/ Saham/Shares
Government - related entities Obligasi/Bonds
Perusahaan Umum Pembangunan Entitas berelasi dengan Pemerintah/ Obligasi/Bonds
Perumahan Nasional Government - related entities
PT Pelabuhan Indonesia (Persero) Entitas berelasi dengan Pemerintah/ Obligasi/Bonds
Government - related entities
PT Permodalan Nasional Madani Entitas berelasi dengan Pemerintah/ Obligasi/Bonds
Government - related entities Reksa dana/Mutual Fund
PT Bank Ekspor Impor Entitas berelasi dengan Pemerintah/ Obligasi/Bonds
Indonesia (Persero) Government - related entities
PT Pegadaian (Persero) Entitas berelasi dengan Pemerintah/ Obligasi/Bonds
Government - related entities
PT Bahana TCW Entitas berelasi dengan Pemerintah/ Reksa dana/Mutual Fund
Investment Management Government - related entities
PT Danareksa Entitas berelasi dengan Pemerintah/ Reksa dana/Mutual Fund
Investment Management Government - related entities
32. Informasi Tambahan Arus Kas 32. Additional Cash Flows Information
a. Penambahan pada liabilitas yang timbul Changes in liabilities arising from financing
dari aktifitas pendanaan pada laporan activities in the cash flow statement are as
arus kas adalah sebagai berikut: follows:
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1 Januari/ Arus kas masuk/ Arus kas keluar/ Perubahan non kas/ 31 Desember/
January 1, 2025 Cash flow in Outgoing cash flow Non-cash changes December 31, 2025
Liabilitas sewa 24,567,325 -- (11,132,569) 414,760 13,849,516 Lease liabilities
Pinjaman diterima 527,075,229 265,785,913 (160,831,713) -- 632,029,429 Borrowings
Utang pembiayaan konsumen Consumer finance
dan sewa pembiayaan 117,815,784 -- (61,535,582) 83,499,087 139,779,289 and leases payables
1 Januari/ Arus kas masuk/ Arus kas keluar/ Perubahan non kas/ 31 Desember/
January 1, 2024 Cash flow in Outgoing cash flow Non-cash changes December 31, 2024
Liabilitas sewa 6,194,693 -- (6,079,883) 24,452,515 24,567,325 Lease liabilities
Pinjaman diterima 296,149,553 379,580,927 (148,655,251) -- 527,075,229 Borrowings
Utang pembiayaan konsumen Consumer finance
dan sewa pembiayaan 62,070,525 -- (19,224,102) 74,969,361 117,815,784 and leases payables
b. Pengungkapan tambahan atas aktivitas Supplemental disclosures on non-cash
investasi non kas: investing activities:
2025 2024
Rp Rp
Perolehan aset tetap Addition of Fixed Assets
melalui utang usaha 55,432,189 91,525,993 through account payables
33. Manajemen Risiko Asuransi 33. Insurance Risk Management
Risiko asuransi Insurance risk
Risiko utama yang dihadapi Grup terkait The principal risk the Group faces under
dengan kontrak asuransi adalah perbedaan insurance contracts is the difference between
antara jumlah klaim yang terjadi, klaim yang actual claims, claim payments and claim dates
dibayarkan dan waktu terjadinya klaim compared to the ones predicted previously.
dengan yang diprediksikan sebelumnya. Hal This is influenced by the frequency, severity of
ini dipengaruhi oleh frekuensi, tingkat claims, actual claim paid and subsequent
keparahan (severity) dari klaim, klaim aktual development of long-term claims. Therefore,
yang dibayarkan, dan perkembangan dari the objective of the Group is to ensure that
klaim jangka panjang. Oleh karena itu, sufficient reserves are made to cover those
tujuan Grup adalah untuk memastikan liabilities.
bahwa cadangan yang dibentuk cukup
untuk memenuhi semua liabilitas tersebut.
Eksposur risiko yang terkait dengan kontrak The risk exposure related to insurance
asuransi dapat dimitigasi dengan melakukan contracts is mitigated by diversification of
diversifikasi portofolio kontrak asuransi. insurance contracts portfolio. The variability of
Keberagaman risiko diperbaiki juga melalui risks is also improved by prudent risks
pemilihan risiko dengan hati-hati dan selection and implementation of underwriting
implementasi dari pedoman underwriting strategy guidelines, as well as reinsurance
serta pengaturan program reasuransi. program arrangements.
Sebagai bagian dari program mitigasi risiko, As part of its risks mitigation program, the
Grup mempunyai proteksi reasuransi yang Group holds reinsurance protection, which is
dialokasikan secara proporsional maupun ceded both proportionally and non-
non-proporsional. Sebagian besar proportionally. The majority of proportional
reasuransi proporsional adalah reasuransi reinsurance is quota share reinsurance with
quota share yang bertujuan untuk the purpose of reducing the risks exposure of
mengurangi eksposur risiko Grup ke the Group to certain line of business. Whilst
beberapa lini bisnis tertentu. Sedangkan for non-proportional reinsurance is primarily
reasuransi non-proporsional kebanyakan excess of loss reinsurance designed to
adalah reasuransi excess of loss yang mitigate the Group’s net exposure to
dibentuk untuk memitigasi eksposur neto catastrophic losses. Retention limits for
Grup terhadap kerugian katastropik. Limit excess of loss reinsurance varies depending
retensi untuk reasuransi excess of loss on the product line and territory covered.
berbeda-beda tergantung pada jenis produk
dan wilayah penutupan.
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Jumlah ganti rugi yang diperoleh dari Amounts recoverable from the reinsurers are
reasuransi dihitung secara konsisten estimated consistently with the outstanding
dengan perhitungan cadangan klaim yang claims reserves calculation and in accordance
belum dibayar dan sesuai dengan kontrak with the agreed upon reinsurance contracts.
reasuransi yang disepakati. Meskipun Grup Although the Group has reinsurance
memiliki program reasuransi, Grup tidak arrangements, it is not relieved from its direct
terbebas dari kewajiban langsungnya obligations to its policyholders. There are still
kepada pemegang polis. Masih terdapat potential credit risks related to the reinsurers if
risiko kredit yang potensial terkait dengan they are unable to meet their obligations
pihak reasuradur jika tidak dapat memenuhi assumed under such reinsurance
kewajibannya sebagaimana ditetapkan agreements. The Group diversified its
dalam kontrak reasuransi. Grup melakukan reinsurance placement as such so to avoid
diversifikasi pada penempatan any disruption in its operation.
reasuransinya sedemikian rupa sehingga
tidak menggangu kegiatan operasional.
Grup tidak tergantung pada satu reasuradur The Group is not significantly dependent upon
ataupun satu kontrak reasuransi tertentu any single reinsurer or reinsurance contract.
secara signifikan.
Jenis kontrak asuransi kerugian Grup yang The Group principally issues the following
utama adalah polis asuransi pengangkutan, types of insurance contracts: marine cargo,
penerbangan, rangka kapal, offshore, aviation, marine hull, offshore, onshore, fire,
onshore, kebakaran, rekayasa, dan lain-lain. engineering, and miscellaneous. Risks
Risiko-risiko yang ditutup oleh polis asuransi covered by loss insurance policies normally
kerugian biasanya berjangka waktu dua have duration of twelve months.
belas bulan.
Paparan risiko di atas dimitigasi dengan The risk exposure above is mitigated by
melakukan diversifikasi portofolio kontrak diversification across a large portfolio of
asuransi dalam jumlah besar dan insurance contracts and risks characteristics.
karakteristik risiko. Variabilitas risiko The variability of risks is improved by prudent
diperbaiki dengan melakukan pemilihan risks selection and implementation of
risiko secara hati-hati dan implementasi dari underwriting strategies, which are designed to
strategi underwriting, yang dibuat untuk ensure that risks are diversified in terms of
memastikan bahwa risiko telah type of risk and level of benefits to the
terdiversifikasi baik menurut jenis risiko insured. This is largely achieved through
maupun tingkat manfaat yang diberikan ke diversification across industry sectors and
tertanggung. Hal tersebut dapat dicapai geography.
dengan melakukan diverisifikasi sektor
industri dan geografis.
Kebijakan kajian klaim yang ketat, baik Prudent claim review policies for new or
terhadap perhitungan klaim baru maupun ongoing claims, regular detailed review of
yang sedang terjadi, kajian detail terhadap claims handling procedures and routine
prosedur penanganan klaim secara berkala investigation on possibility of fraudulent claims
dan investigasi rutin terhadap kemungkinan are the policies and procedures put in place to
kecurangan dalam klaim asuransi reduce the Group’s risks exposure. The Group
merupakan kebijakan dan prosedur yang further enforces to actively manage and
ditetapkan untuk menurunkan eksposur promptly follows up claims, in order to reduce
risiko Grup. Grup juga menerapkan its risks to unpredictable developments that
kebijakan untuk secara aktif mengelola dan can negatively impact the business. In
menindaklanjuti klaim agar menurunkan projecting its insurance contract’s liabilities,
risiko terhadap perkembangan yang tidak the Group has taken into account expected
terprediksi yang berdampak negatif bagi inflation to mitigate any inflation risk.
bisnis. Di dalam memproyeksikan liabilitas
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
kontrak asuransi Grup, Grup telah
memasukkan asumsi tingkat inflasi untuk
memitigasi risiko inflasi.
Grup juga menekan penyebaran risiko The Group also suppressed the risk
dengan menetapkan nilai maksimum klaim expansion by imposing maximum claim limit
untuk kontrak asuransi tertentu dan for certain insurance risks and preparing
menyusun program reasuransi untuk reinsurance arrangements as to limit its risks
membatasi risiko terhadap eksposur on catastrophic exposure, such as damages
katastropik, seperti kerusakan akibat badai, from hurricanes, earthquake and floods.
gempa bumi dan banjir.
Tujuan dari strategi underwriting dan The purpose of these underwriting and
reasuransi ini adalah untuk membatasi reinsurance strategies is to limit exposure to
eksposur risiko katastropik, yang didasarkan catastrophies based on the Group’s risk
pada tingkat toleransi Grup terhadap risiko appetite as decided by Management. The
sesuai dengan arahan Manajemen. Tujuan overall aim is currently to suppress the impact
utamanya adalah untuk menekan dampak of a single catastrophic event to approximately
dari kejadian katastropik tunggal hingga 50% equity on gross basis and 10% on net
mendekati 50% dari ekuitas secara kotor basis.
dan 10% secara neto.
Pada kejadian katastropik, eksposur untuk In the catastrophic event, the exposure to a
satu reasuradur diproyeksikan tidak lebih single reinsurer is estimated not to exceed 2%
dari 2% dari ekuitas. Manajemen dapat of the equity. The Management may decide to
memutuskan untuk meningkatkan atau increase or decrease the maximum limit
menurunkan tingkat toleransi maksimum based on market conditions and other factors.
berdasarkan kondisi pasar atau faktor
lainnya.
34. Manajemen Risiko Keuangan 34. Financial risk Management
Asumsi utama Main assumptions
Asumsi utama yang menjadi dasar dalam The principal assumption in calculating the
perhitungan estimasi kewajiban klaim yaitu claim Reserve estimations is that the Group’s
bahwa pembentukan klaim masa depan future claims development will follow a similar
Grup akan memiliki pola yang sama dengan pattern to historical claims development.
pembentukan klaim yang terjadi di masa Additional qualitative judgments are used to
lampau. Pertimbangan kualitatif tambahan assess the extent to which historical trends
digunakan untuk memperkirakan tingkat di may not apply in the future, for example:
mana tren masa lampau tidak akan terulang specific one-off occurrence, changes in
lagi di masa depan, misalnya; kejadian market factors such as public attitude to
khusus yang hanya terjadi sekali, insurance claims, economic conditions, as
perubahan yang terjadi di pasar seperti well as internal factors such as portfolio mix,
sikap masyarakat terhadap klaim, kondisi policy terms and conditions, and claims
ekonomi maupun faktor internal seperti handling procedures.
campuran portofolio, syarat dan ketentuan
polis, dan prosedur penanganan klaim.
Analisis sensitivitas Sensitivity analysis
Pertimbangan lebih lanjut digunakan untuk Further justification is required to assess the
menghitung tingkat di mana faktor eksternal extent to which external factors such as
seperti keputusan peradilan dan peraturan judicial decisions and government regulations
pemerintah yang memengaruhi estimasi affect the claim estimates.
besaran klaim.
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Kondisi utama yang memengaruhi Other key conditions affecting the reliability of
keandalan dari asumsi yang digunakan the assumption used are loss ratio, delay in
adalah rasio kerugian, keterlambatan dalam settlement and changes in foreign currency
penyelesaian dan perubahan nilai tukar exchange rates.
mata uang asing.
Estimasi klaim sensitif terhadap asumsi Estimated claims are sensitive to the key
utama yang mengikuti. Analisis berikut assumptions that follow. The following
dilakukan untuk perubahan yang mungkin analysis is performed for reasonably possible
terjadi pada asumsi utama dengan semua movements in key assumptions with all other
asumsi lainnya tetap konstan, yang assumptions held constant, showing the
menunjukkan pengaruh terhadap laba impact on income before income tax expense
sebelum beban pajak penghasilan Grup of the Group (unaudited):
(tidak diaudit):
Pengaruh
terhadap laba
Perubahan sebelum pajak/
persentase/ Impact on
Percentage income before
change tax expense
31 Desember 2025 December 31, 2025
Perseroan The Company
Rasio klaim +/-5% +-17.099.059 Claim ratio
31 Desember 2024 December 31, 2024
Perseroan The Company
Rasio klaim +/-5% +-19.061.751 Claim ratio
Aktivitas Grup mengandung berbagai The Group’s activities expose it to a variety of
macam risiko keuangan: risiko nilai tukar financial risks: foreign exchange risk, credit
mata uang asing, risiko kredit dan risiko risk and liquidity risk. The core functions of the
likuiditas. Fungsi utama dari manajemen Group’s risk management are to identify all
risiko Grup adalah untuk mengidentifikasi key risks for the Group, measure these risks,
seluruh risiko kunci, mengukur risiko manage the risk positions and determine
tersebut, mengelola posisi risiko dan capital allocations. The Group regularly
menentukan alokasi modal. Grup secara reviews its risk management policies and
rutin menelaah kebijakan dan sistem systems to reflect changes in market,
manajemen risiko untuk menyesuaikan products and best market practice.
dengan perubahan di pasar, produk, dan
praktek pasar terbaik.
Risiko pasar Market risk
Risiko nilai tukar mata uang asing Foreign exchange risk
Grup menghadapi risiko nilai tukar mata The Group is exposed to foreign currency risk
uang asing sehubungan dengan aset dan in connection with monetary asset and
liabilitas moneter yang diakui dalam mata liabilites which are recognize in different
uang yang berbeda dengan mata uang currency with the entity’s functional currency.
fungsional entitas yang bersangkutan.
Volatilitas yang timbul dari perubahan nilai The volatility arising from changes in foreign
tukar mata uang asing umumnya dikelola currency exchange rates is generally
dengan mencocokkan liabilitas dan aset managed by matching liabilities and assets
dengan nilai tukar yang sama sehingga with the same exchange rates so as to ensure
memastikan bahwa setiap eksposur mata that any foreign currency exposure is
uang asing diminimalkan. Liabilitas asuransi minimized. The insurance liabilities and other
dan liabilitas Grup lainnya dalam mata uang liabilities of the Group that are denominated in
asing yang utama adalah dalam Dolar AS foreign currencies are primarily in US Dollar
yang akan dicocokkan dengan aset dalam which are matched by assets in Rupiah thus
Rupiah sehingga mengurangi risiko mata reducing currency risk.
uang asing.
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Tabel di bawah ini mengikhtisarkan aset dan The table below summarized the Group’s
liabilitas keuangan yang menghadapi risiko financial assets and liabilities which are
nilai tukar mata uang asing: exposed to foreign exchange risk:
Sensitivitas Grup terhadap mata uang asing The Group's sensitivity on foreign currencies
diperhitungkan dengan menggunakan is determined using the Net Open Position
informasi Posisi Devisa Neto yang that translated into the Group's functional
information ditranslasikan ke dalam mata currency which is Rupiah.
uang fungsional Grup, yaitu Rupiah.
Pengaruh pada laba rugi sebelum pajak/
Impact on profit loss before tax
Peningkatan/ Penurunan/
Increase by Decrease by
5% 5%
31 Desember 2025 88,687,951 (88,687,951) December 31, 2025
31 Desember 2024 82,974,904 (82,974,904) December 31, 2024
Risiko harga Price risk
Grup menghadapi risiko harga yang berasal The Group is exposed to price risk because of
dari investasi dalam efek-efek yang tersedia investment in available-for-sale marketable
untuk dijual yang memengaruhi bagian securities that has impact in equity section
ekuitas, dan efek-efek yang diukur pada and investment in fair value through profit or
nilai wajar melalui laba rugi yang loss that has impact in the consolidated profit
memengaruhi laba rugi konsolidasian. or loss.
Grup tidak melakukan lindung nilai terhadap The Group does not hedge available-for-sale
investasi tersedia untuk dijual dan investasi investments and fair value through profit or
diukur pada nilai wajar melalui laba rugi. loss investment. The performance of the
Kinerja investasi kategori tersedia untuk Group’s available-for-sale investments are
dijual Grup dimonitor secara periodik, monitored periodically, together with a regular
bersamaan dengan pengujian relevansi assessment of their relevance to the Group’s
instrumen investasi tersebut terhadap long term strategic plans.
rencana strategis jangka panjang Grup.
Risiko likuiditas Liquidity risk
Grup terekspos atas kegiatan harian atas The Group is exposed to daily calls on its
ketersediaan sumber kas terutama dari available cash resources mainly from claims
klaim-klaim yang terjadi atas kontrak arising from short-term insurance contract.
asuransi jangka pendek. Risiko likuiditas Liquidity risk is the risk that cash may not be
adalah risiko dimana kas tidak tersedia available to pay obligation when due. This risk
untuk memenuhi liabilitas di saat jatuh has been minimized by managing the maturity
tempo. Risiko ini diminimalisasi dengan profile of financial liabilities and ensuring the
mengelola profil jatuh tempo liabilitas availability of funding from matured premium
keuangan dan memastikan tersedianya receivable and investment portfolio and taking
pendanaan dari sejumlah piutang premi dan time deposits as the Group major investment.
investasi yang jatuh tempo serta memiliki
deposito berjangka sebagai investasi
terbesar Grup.
Sebagian besar ketersediaan dana Grup Most of the Group available funds are placed
ditempatkan pada deposito berjangka yang in time deposit spread over various maturity
tersebar dalam berbagai tanggal jatuh dates within a period. The policy of keeping
tempo di dalam periode berjalan. Kebijakan investment in liquid funds helps to meet any
untuk menjaga investasi pada dana yang unexpected liquidity requirement.
likuid dapat membantu kebutuhan likuiditas
yang tidak terduga.
151
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Tabel di bawah ini menunjukan sisa jatuh The table below shows the remaining
tempo kontraktual dari liabilitas keuangan contractual maturities of the Group’s financial
Grup. liabilities.
31 Desember/December 31, 2025
Kurang dari Lebih dari
1 tahun/ 1 tahun/
Less than More than Jumlah/
1 year 1 year Total
Liabilitas keuangan Financial liabilities
Utang reasuransi dan retrosesi 2,021,807,640 364,959,350 2,386,766,990 Reinsurance and retrocession payables
Utang komisi 58,789,840 11,822,030 70,611,870 Commission payables
Utang klaim 48,735,350 -- 48,735,350 Claim payables
Utang koasuransi 138,139,870 3,622,160 141,762,030 Coinsurance payables
Beban akrual 275,277,070 -- 275,277,070 Accrued expenses
Utang pajak 28,428,820 -- 28,428,820 Tax payables
Utang lain-lain 301,002,810 -- 301,002,810 Other payables
Cadangan klaim 2,690,740 8,464,140,780 8,466,831,520 Claim reserve
Cadangan premi -- 492,938,020 492,938,020 Premium reserve
Cadangan atas premi yang belum Unearned premium
merupakan pendapatan 1,584,503,730 -- 1,584,503,730 reserve
Jumlah 4,459,375,870 9,337,482,340 13,796,858,210 Total
31 Desember/December 31, 2024
Kurang dari Lebih dari
1 tahun/ 1 tahun/
Less than More than Jumlah/
1 year 1 year Total
Liabilitas keuangan Financial liabilities
Utang reasuransi dan retrosesi 1,839,802,110 -- 1,839,802,110 Reinsurance and retrocession payables
Utang komisi 96,251,580 -- 96,251,580 Commission payables
Utang klaim 136,894,410 -- 136,894,410 Claim payables
Utang koasuransi 91,592,640 -- 91,592,640 Coinsurance payables
Beban akrual 192,086,450 -- 192,086,450 Accrued expenses
Utang pajak 45,543,370 -- 45,543,370 Tax payables
Utang lain-lain 252,564,910 -- 252,564,910 Other payables
Cadangan klaim 5,115,184,200 -- 5,115,184,200 Claim reserve
Cadangan premi -- 775,918,720 775,918,720 Premium reserve
Cadangan atas premi yang belum Unearned premium
merupakan pendapatan 1,447,362,000 -- 1,447,362,000 reserve
Jumlah 9,217,281,670 775,918,720 9,993,200,390 Total
Risiko investasi Investment risk
Risiko investasi adalah risiko yang mungkin Investment risk is the risk that may occur due
terjadi karena penempatan dana untuk to the placement of funds for investment
tujuan investasi antara lain berupa: purposes, such as:
- Risiko fluktuasi harga saham di bursa. - The risk of stock price fluctuations.
- Risiko tidak dapat ditariknya kembali - The risk that funds placed by the
dana yang ditempatkan akibat Perseroan Company can not be withdrawn
dimana dana tersebut ditempatkan tidak because institutions in which the funds
dapat melakukan pembayaran kembali. were placed cannot make the
repayment.
Grup menempatkan dana investasi pada The Group places invesment funds in
instrumen investasi berupa deposito, investment instruments in the form of
obligasi, reksa dana, saham di pasar modal, deposits, bonds, mutual funds, shares in the
penyertaan langsung, maupun investasi capital market, direct investment, or
berupa surat utang jangka menengah. investment in the form of medium term notes.
Dalam pengendalian risiko, Grup In controlling the risks, the Group adheres to
berpedoman pada ketentuan pemerintah government regulations relating to the
mengenai kesehatan keuangan perusahaan financial health of the insurance and
asuransi dan reasuransi yang tercantum reinsurance companies stated in the
dalam Peraturan Otoritas Jasa Keuangan Regulation of Authority of Financial Service
No.71/POJK.05/2016 untuk konvensional No.71/POJK.05/2016 for conventional and
dan No.72/POJK.5/2016 untuk syariah yang No.72/POJK.5/2016 for sharia which, among
antara lain mengatur jenis investasi yang others, regulates the types of investments
diperkenankan. allowed.
152
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Risiko kredit Credit risk
Grup terekspos atas risiko kredit dimana The Group is exposed to credit risk which is
terdapat kemungkinan terjadinya penurunan the possibility that the value of receivable or
nilai atas piutang atau aset keuangan other financial assets being impaired because
lainnya yang dikarenakan pihak ketiga tidak the counterparties cannot meet their payment
dapat memenuhi pembayaran atau liabilitas or other performance obligations.
lainnya.
Reasuransi dilakukan untuk mengelola Reinsurance is issued to manage insurance
risiko asuransi. Hal ini tidak menghilangkan risk. This does not discharge the Group’s
liabilitas Grup sebagai penjamin utama liability as primary insurer in which if reinsurer
apabila reasuradur tidak mampu membayar fails to pay a claim for any reason whatsoever,
klaim dengan alasan apapun, Grup tetap the Group remains liable for the payment to
mempunyai liabilitas atas pembayaran the policyholder. The creditworthiness of
kepada pemegang polis. Kredibilitas para reinsurers is considered on an annual basis
reasuradur dipertimbangkan setiap tahun by reviewing their financial strength prior to
dengan memeriksa kekuatan keuangan finalisation of any contract.
sebelum finalisasi dari setiap kontrak.
Komite manajemen risiko menilai kredibilitas The Risk management committee assesses
dari setiap reasuradur dan perantara the creditworthiness of all reinsurers and
dengan memeriksa nilai kredit yang intermediaries by reviewing credit rating
disediakan oleh biro penilai dan informasi provided by rating agencies and other publicly
keuangan publik lainnya. Komite juga available financial information. The committee
memeriksa rincian pembayaran historis dan also reviews details of recent payment history
status dari setiap negosiasi antara Grup dan and the status of any ongoing negotiations
pihak ketiga. Informasi ini digunakan untuk between the Group and these third parties.
memperbaharui strategi kerjasama This information is used to update the
reasuradur apabila diperlukan. reinsurance purchasing strategy whenever
necessary.
Grup mengelola catatan pembayaran dari The Group maintains a record of the payment
pemegang kontrak yang signifikan dimana history for significant contract holders with
Grup melakukan bisnis yang konstan. whom they conduct regular business.
Paparan atas pemegang polis perorangan Exposure to individual and group policy
dan grup dikumpulkan di dalam proses holders is collected within ongoing monitoring
pengawasan berkelanjutan dalam laporan control in a weekly report.
mingguan.
Dalam investasi keuangan, Grup hanya In financial investment, the Group is engaging
melakukan transaksi dengan rekan bisnis in transactions only with business partners
dan bank yang memiliki nilai dan/atau and banks with good ratings and/or reputation.
reputasi yang baik. Saldo bank ditempatkan Bank balances are placed in various banks
pada berbagai bank dengan kondisi with strong financial positions. The Group
keuangan yang sehat. Grup beranggapan considers the credit risk of such banks is low.
bahwa risiko kredit atas setiap bank tersebut
rendah.
Tabel di bawah ini menggambarkan The tables below describe the Group’s
eksposur maksimum risiko kredit dan maximum credit risk exposure and risk
konsentrasi risiko yang dimiliki Grup pada concentration as of December 31, 2025 and
tanggal 31 Desember 2025 dan 2024. 2024. The maximum exposure is recorded
Eksposur maksimum dicatat berdasarkan based on net carrying value recorded in
nilai tercatat neto yang dilaporkan di laporan consolidated statement of financial position.
posisi keuangan konsolidasian.
153
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31 Desember/December 31, 2025
Eksposur
maksimum/
Korporasi/ Pemerintah/ Maximum
Corporate Government exposure
Aset keuangan Financial assets
Kas di bank 253,571,548 481,928,748 735,500,296 Cash on hand and in banks
Deposito berjangka 401,444,901 2,796,847,478 3,198,292,379 Time deposits
Efek-efek Marketable securities
- Obligasi 281,221,170 5,672,601,918 5,953,823,088 Bonds -
- Saham 114,974,863 173,326,407 288,301,270 Shares -
- Reksadana 724,894,390 198,011,672 922,906,062 Mutual funds -
Penyertaan langsung 28,019,206 -- 28,019,206 Direct participation
Piutang lain-lain 753,132,493 -- 753,132,493 Other receivables
Aset lain-lain 74,801,621 479,092,666 553,894,287 Other assets
2,632,060,192 9,801,808,889 12,433,869,081
Dikurangi: Less:
Penyisihan kerugian Allowance for impairment
penurunan nilai (367,887,600) losses
Neto 12,065,981,481 Net
31 Desember/December 31, 2024
Eksposur
maksimum/
Korporasi/ Pemerintah/ Maximum
Corporate Government exposure
Aset keuangan Financial assets
Kas di bank 147,418,386 210,581,934 358,000,320 Cash on hand and in banks
Deposito berjangka 442,153,259 1,718,686,868 2,160,840,127 Time deposits
Efek-efek Marketable securities
- Obligasi 364,423,366 6,106,818,761 6,471,242,127 Bonds -
- Saham 148,903,615 118,457,257 267,360,872 Shares -
- Reksadana 631,212,340 301,502,007 932,714,347 Mutual funds -
Penyertaan langsung 28,019,206 -- 28,019,206 Direct participation
Piutang lain-lain 607,957,038 -- 607,957,038 Other receivables
Aset lain-lain 50,977,168 497,974,086 548,951,254 Other assets
2,421,064,378 8,954,020,913 11,375,085,291
Dikurangi: Less:
Penyisihan kerugian Allowance for impairment
penurunan nilai (363,404,536) losses
Neto 11,011,680,755 Net
Konsentrasi risiko kredit Grup berdasarkan The Group’s concentration of credit risk based
kualitas aset keuangan adalah sebagai on quality of financial assets are as follows:
berikut:
31 Desember/December 31, 2025
Belum Telah jatuh
jatuh tempo tempo
atau tidak tetapi tidak
mengalami mengalami
penurunan nilai/ penurunan Mengalami
Neither nilai/ penurunan
past due Past due but nilai/ Jumlah/
nor impaired not impaired Impaired Total
Aset keuangan Financial assets
Kas di bank 734,656,595 -- 843,701 735,500,296 Cash on hand and in banks
Deposito berjangka 3,198,081,044 -- 211,335 3,198,292,379 Time deposits
Efek-efek Marketable securities
- Obligasi 5,807,680,177 -- 146,142,911 5,953,823,088 Bonds -
- Saham 288,301,270 -- -- 288,301,270 Shares -
- Reksadana 902,836,122 -- 20,069,940 922,906,062 Mutual funds -
Penyertaan langsung 28,019,206 -- -- 28,019,206 Direct participation
Piutang lain-lain 557,601,800 -- 195,530,693 753,132,493 Other receivables
Aset lain-lain 548,805,267 -- 5,089,020 553,894,287 Other assets
12,065,981,481 -- 367,887,600 12,433,869,081
Dikurangi: Less:
Penyisihan kerugian Allowance for impairment
penurunan nilai (367,887,600) losses
Neto 12,065,981,481 Net
154
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31 Desember/December 31, 2024
Belum Telah jatuh
jatuh tempo tempo
atau tidak tetapi tidak
mengalami mengalami
penurunan nilai/ penurunan Mengalami
Neither nilai/ penurunan
past due Past due but nilai/ Jumlah/
nor impaired not impaired Impaired Total
Aset keuangan Financial assets
Kas di bank 357,871,939 -- -- 357,871,939 Cash on hand and in banks
Deposito berjangka 2,157,622,420 -- -- 2,157,622,420 Time deposits
Efek-efek Marketable securities
- Obligasi 6,321,959,869 -- 149,282,258 6,471,242,127 Bonds -
- Saham 267,360,873 -- -- 267,360,873 Shares -
- Reksadana 912,598,437 -- 20,115,910 932,714,347 Mutual funds -
Penyertaan langsung 28,019,206 -- -- 28,019,206 Direct participation
Piutang lain-lain 419,172,994 -- 188,784,044 607,957,038 Other receivables
Aset lain-lain 543,728,930 -- 5,222,324 548,951,254 Other assets
11,008,334,668 -- 363,404,536 11,371,739,204
Dikurangi: Less:
Penyisihan kerugian Allowance for impairment
penurunan nilai (363,404,536) losses
Neto 11,008,334,668 Net
Nilai wajar instrumen keuangan Fair value of financial instruments
Semua aset keuangan yang diklasifikasikan All financial assets classified as loan and
ke dalam pinjaman yang diberikan dan receivables and financial liabilities at
piutang dan liabilitas keuangan yang diukur amortized cost have a short-term maturity,
melalui biaya yang diamortisasi mempunyai therefore, the carrying amount is a reasonable
jatuh tempo dalam jangka pendek, maka approximation of fair value. The fair value of
nilai tercatatnya merupakan perkiraan yang financial assets and liabilities classified at fair
layak atas nilai wajarnya. Nilai wajar untuk value through profit or loss and available-for-
aset dan liabilitas yang diukur melalui laba sale approximate their carrying amounts. The
rugi dan tersedia untuk dijual adalah sama fair value of financial assets held to maturity
dengan nilai tercatatnya. Untuk aset are approximate of the carrying value.
keuangan yang dimiliki hingga jatuh tempo
mendekati nilai tercatatnya.
Aset dan liabilitas keuangan yang diukur Financial assets and liabilities measured at
pada nilai wajar menggunakan hierarki nilai fair value use the following fair value hierarchy
wajar sebagai berikut: of:
a. Tingkat 1 a. Level 1
Harga kuotasi (tidak disesuaikan) dalam Quoted prices (unadjusted) in active
pasar aktif untuk aset atau liabilitas yang markets for associated assets or liabilities;
terkait;
b. Tingkat 2 b. Level 2
Input selain harga kuotasi yang Inputs other than quoted prices included
termasuk dalam Tingkat 1 yang dapat within Level 1 that are observable for the
diobservasi untuk aset atau liabilitas, assets or liabilities, either directly (that is,
baik secara langsung (misalnya harga) as prices) or indirectly (that is, derived
maupun tidak langsung (misalnya from prices); and
derivasi harga); dan
c. Tingkat 3 c. Level 3
Input untuk aset atau liabilitas yang Inputs for the assets or liabilities that are
bukan berdasarkan data pasar yang not based on observable market data
dapat diobservasi (unobservable input). (unobservable input).
Tabel berikut ini menunjukkan instrumen The following table show the financial
keuangan yang diukur pada nilai wajar yang instruments measured at fair value grouped
dikelompokkan berdasarkan hierarki nilai according to the fair value hierarchy:
wajar:
155
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Nilai wajar/Fair value
Nilai tercatat/ Tingkat 1/ Tingkat 2/ Tingkat 3/
Carrying value Level 1 Level 2 Level 3
31 Desember 2025 December 31, 2025
Aset keuangan diukur nilai wajar: Financial assets measured at fair value:
Efek-efek Marketable securities
- Nilai wajar melalui laba rugi 1,087,169,454 1,087,169,454 -- -- Fair value through profit or loss -
- Nilai wajar melalui penghasilan Fair value through other comprehensive -
komprehensif lain 6,077,860,966 6,077,860,966 -- -- income (FVOCI)
Jumlah 7,165,030,420 7,165,030,420 -- -- Total
31 Desember 2024 December 31, 2024
Aset keuangan diukur nilai wajar: Financial assets measured at fair value:
Efek-efek Marketable securities
- Nilai wajar melalui laba rugi 503,151,361 503,151,361 -- -- Fair value through profit or loss -
- Nilai wajar melalui penghasilan Fair value through other comprehensive -
komprehensif lain 7,168,165,986 7,168,165,986 -- -- income (FVOCI)
Jumlah 7,671,317,347 7,671,317,347 -- -- Total
Tujuan Grup dalam mengelola The Group objective when managing capital is
permodalannya adalah untuk menjaga to safeguard the Group ability to continue as
kelangsungan usaha Grup untuk dapat going concern in order to provide returns for
memberikan hasil kepada pemegang saham shareholders and benefits for other
dan manfaat kepada stakeholders lainnya, stakeholders and to maintain an optimal
dan memelihara optimalisasi struktur capital structure to reduce the cost of
permodalan untuk mengurangi biaya operation.
operasional.
35. Rekonsiliasi Liabilitas yang Timbul dari 35. Reconciliation of Liabilities Arising From
Aktivitas Pendanaan Financing Activities
Perubahan kewajiban yang timbul dari Changes in liabilities arising from financing
aktivitas pendanaan: activities:
Tambahan modal Beban bunga dan
disetor/ Selisih kurs/
31 Desember/ Arus kas neto/ Sewa pembiayaan/ Additional paid Dividen/ Interest expense and/ 31 Desember/
December 31, 2024 Cash flows net leases in capital Dividend Exchange alignment December 31, 2025
Pinjaman yang diterima 527,075,229 104,954,200 -- -- -- -- 632,029,429 Borrowings payment
Utang pembiayaan konsumen Consumer finance and
dan sewa pembiayaan 117,815,784 (61,535,582) -- -- -- 83,499,087 139,779,289 lease payable
Utang dividen -- -- -- -- (288,232,861) -- (288,232,861) Dividend payable
Liabilitas sewa 24,567,325 (11,132,569) 191,445 -- -- 223,315 13,849,516 Lease Liabilities
Jumlah liabilitas dari Total liabilities from
aktivitas pendanaan 669,458,338 32,286,049 191,445 -- (288,232,861) 83,722,402 497,425,373 financing activities
Tambahan modal Beban bunga dan
disetor/ Selisih kurs/
31 Desember/ Arus kas neto/ Sewa pembiayaan/ Additional paid Dividen/ Interest expense and/ 31 Desember/
December 31, 2023 Cash flows net leases in capital Dividend Exchange alignment December 31, 2024
Pinjaman yang diterima 296,149,553 230,925,676 -- -- -- -- 527,075,229 Borrowings payment
Utang pembiayaan konsumen Consumer finance and
dan sewa pembiayaan 62,070,525 (19,224,102) -- -- -- 74,969,361 117,815,784 lease payable
Utang dividen -- -- -- -- (438,257,922) -- (438,257,922) Dividend payable
Liabilitas sewa 6,194,693 (6,079,883) 24,434,291 -- -- 18,224 24,567,325 Lease Liabilities
Jumlah liabilitas dari Total liabilities from
aktivitas pendanaan 364,414,771 205,621,691 24,434,291 -- (438,257,922) 74,987,585 231,200,416 financing activities
36. Informasi Segmen 36. Segment Information
Informasi segmen berikut ini dilaporkan The following segment information is reported
berdasarkan informasi yang digunakan oleh based on the information used by
manajemen untuk mengevaluasi kinerja management in evaluating the performance of
setiap segmen dan menentukan alokasi each business segment and determining the
sumber daya. allocation of resources.
Segmen Usaha Business Segment
Grup mengklasifikasikan kegiatan usahanya The Group primarily classify their business
menjadi 4 (empat) segmen usaha utama, activities into 4 (four) which are major
yaitu, asuransi kerugian, reasuransi, sewa operating business segments, namely,
dan bisnis terkait, dan lainnya untuk general insurance, reinsurance, rental and
156
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
pelaporan segmen bisnisnya, sebagai related businesses, and others for its business
berikut: segment reporting, which are as follows:
31 Desember/ December 31, 2025
Asuransi Sewa dan Jumlah
kerugian/ bisnis terkait/ Konsolidasi/
General Reasuransi/ Rental and Lain-lain/ Jumlah/ Eliminasi/ Total
insurance Reinsurance related business Others Total Elimination Consolidated
Pendapatan asuransi 5,548,492,044 3,558,577,196 -- -- 9,107,069,240 -- 9,107,069,240 Insurance revenue
Beban jasa asuransi (5,366,849,753) (2,884,254,498) -- -- (8,251,104,251) -- (8,251,104,251) Insurance service expenses
Beban bersih dari kontrak Net expenses from
reasuransi yang dimiliki 649,790,671 (482,042,300) -- -- 167,748,371 -- 167,748,371 reinsurance contracts held
Hasil jasa asuransi 831,432,962 192,280,398 -- -- 1,023,713,360 -- 1,023,713,360 Insurance service result
Keuntungan bersih atas investasi Net gains on fair value through
pada nilai wajar melalui laba rugi 148,008,060 130,858,678 1,338,162 9,604,349 289,809,249 -- 289,809,249 profit or loss investment
Keuntungan bersih atas investasi dalam Net gains on investments in debt
efek utang yang diukur pada nilai wajar securities measured at fair value
melalui penghasilan komprehensif lain through other comprehensive
direklasifikasi ke laba rugi pada income reclassified to profit or
saat pelepasan 369,067,022 123,541,900 -- -- 492,608,922 (54,103,518) 438,505,404 loss on disposal
Keuntungan bersih dari penyesuaian nilai Net gains from fair value adjustments
wajar properti investasi (14,855,000) -- 36,617,954 -- 21,762,954 (26,993,684) (5,230,730) to investment properties
Kerugian penurunan nilai kredit bersih 6,077,218 -- -- -- 6,077,218 -- 6,077,218 Net credit impairment losses
Pendapatan investasi bersih 508,297,300 254,400,578 37,956,116 9,604,349 810,258,343 (81,097,202) 729,161,141 Net investment income
Beban keuangan dari kontrak asuransi Finance expenses from insurance
yang diterbitkan (166,102,850) (208,439,380) -- -- (374,542,230) -- (374,542,230) contracts issued
Beban keuangan asuransi bersih (166,102,850) (208,439,380) -- -- (374,542,230) -- (374,542,230) Net insurance finance expenses
Hasil asuransi dan investasi bersih 1,173,627,412 238,241,596 37,956,116 9,604,349 1,459,429,473 (81,097,202) 1,378,332,271 Net insurance and investment result
Pendapatan jasa manajemen aset -- -- 434,481,294 135,116,552 569,597,846 (36,418,827) 533,179,019 Asset management services revenue
Beban operasional lainnya (455,346,943) (136,743,738) (278,327,206) (88,088,304) (958,506,191) 452,395 (958,053,796) Other operating expenses
Informasi Lainnya Other Information
Aset segmen 20,218,444,523 6,008,666,795 3,023,266,455 1,226,543,578 30,476,921,351 (2,764,408,683) 27,712,512,668 Segment assets
Jumlah aset konsolidasian 20,218,444,523 6,008,666,795 3,023,266,455 1,226,543,578 30,476,921,351 (2,764,408,683) 27,712,512,668 Total consolidated assets
Liabilitas segmen 13,082,749,136 4,485,803,362 910,707,710 29,033,176 18,508,293,384 (969,537,466) 17,538,755,918 Segment liabilities
Jumlah liabilitas konsolidasian 13,082,749,136 4,485,803,362 910,707,710 29,033,176 18,508,293,384 (969,537,466) 17,538,755,918 Total consolidated liabilities
31 Desember/ December 31, 2024
Asuransi Sewa dan Jumlah
kerugian/ bisnis terkait/ Konsolidasi/
General Reasuransi/ Rental and Lain-lain/ Jumlah/ Eliminasi/ Total
insurance Reinsurance related business Others Total Elimination Consolidated
Pendapatan asuransi 4,518,826,450 2,939,357,612 -- -- 7,458,184,062 -- 7,458,184,062 Insurance revenue
Beban jasa asuransi (2,271,616,647) (2,207,640,518) -- -- (4,479,257,165) -- (4,479,257,165) Insurance service expenses
Beban bersih dari kontrak Net expenses from
reasuransi yang dimiliki (1,520,184,396) (722,754,677) -- -- (2,242,939,073) -- (2,242,939,073) reinsurance contracts held
Hasil jasa asuransi 2,247,209,803 731,717,094 -- -- 2,978,926,897 -- 735,987,824 Insurance service result
Keuntungan bersih atas investasi Net gains on fair value through
pada nilai wajar melalui laba rugi 82,642,298 61,299,407 548,335 13,303,511 157,793,551 (7,336,683) 150,456,868 profit or loss investment
Keuntungan bersih atas investasi dalam Net gains on investments in debt
efek utang yang diukur pada nilai wajar securities measured at fair value
melalui penghasilan komprehensif lain through other comprehensive
direklasifikasi ke laba rugi pada income reclassified to profit or
saat pelepasan 263,734,229 100,321,317 -- -- 364,055,546 16,822,509 380,878,055 loss on disposal
Keuntungan bersih dari penyesuaian nilai Net gains from fair value adjustments
wajar properti investasi (11,366,900) -- (77,551,483) -- (88,918,383) -- (88,918,383) to investment properties
Kerugian penurunan nilai kredit bersih 1,974,237 -- -- -- 1,974,237 760,485 2,734,722 Net credit impairment losses
Pendapatan investasi bersih 336,983,864 161,620,724 (77,003,148) 13,303,511 434,904,951 10,246,311 445,151,262 Net investment income
Beban keuangan dari kontrak asuransi Finance expenses from insurance
yang diterbitkan (283,844,790) (136,008,017) -- -- (419,852,807) -- (419,852,807) contracts issued
Beban keuangan asuransi bersih (283,844,790) (136,008,017) -- -- (419,852,807) -- (419,852,807) Net insurance finance expenses
Hasil asuransi dan investasi bersih 2,300,348,877 757,329,801 (77,003,148) 13,303,511 2,993,979,041 10,246,311 761,286,279 Net insurance and investment result
Pendapatan jasa manajemen aset -- -- 417,906,532 134,059,725 551,966,257 (19,398,603) 532,567,654 Asset management services revenue
Beban operasional lainnya (357,609,687) (82,824,709) (285,541,587) (85,645,376) (811,621,359) 1,768,979 (809,852,380) Other operating expenses
Informasi Lainnya Other Information
Aset segmen 15,158,945,389 5,400,045,838 2,768,419,783 1,180,670,458 24,508,081,468 (2,162,322,769) 22,345,758,699 Segment assets
Jumlah aset konsolidasian 15,158,945,389 5,400,045,838 2,768,419,783 1,180,670,458 24,508,081,468 (2,162,322,769) 22,345,758,699 Total consolidated assets
Liabilitas segmen 8,306,146,512 3,987,698,856 800,175,928 20,906,706 13,114,928,002 (650,792,125) 12,464,135,877 Segment liabilities
Jumlah liabilitas konsolidasian 8,306,146,512 3,987,698,856 800,175,928 20,906,706 13,114,928,002 (650,792,125) 12,464,135,877 Total consolidated liabilities
Segmen Area Geografis Geographical Area Segment
Grup juga mengklasifikasikan bisnis The Group also classifies its business based
usahanya berdasarkan wilayah geografis on geographical area where the assets or
yang ditentukan menurut lokasi aset atau operations are located.
operasi Grup.
Jumlah
Konsolidasi/
Indonesia/ Luar Indonesia/ Jumlah/ Eliminasi/ Total
31 Desember 2025 Indonesia Outside Indonesia Total Elimination Consolidated December 31, 2025
Penghasilan Income
Pendapatan Jasa Asuransi 8,945,698,766 161,370,474 9,107,069,240 -- 9,107,069,240 Insurance service revenue
Jumlah 9,107,069,240 Total
Pelaporan segmen lainnya Other segment reporting
Aset segmen 4,253,121,422 -- 4,253,121,422 -- 4,253,121,422 Segment assets
Jumlah 4,253,121,422 -- 4,253,121,422 Total
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Jumlah
Konsolidasi/
Indonesia/ Luar Indonesia/ Jumlah/ Eliminasi/ Total
31 Desember 2024 Indonesia Outside Indonesia Total Elimination Consolidated December 31, 2024
Penghasilan Income
Pendapatan Jasa Asuransi 7,171,293,600 286,890,462 7,458,184,062 -- 7,458,184,062 Insurance service revenue
Jumlah 7,458,184,062 Total
Pelaporan segmen lainnya Other segment reporting
Aset segmen 3,945,483,033 -- 3,945,483,033 -- 3,945,483,033 Segment assets
Jumlah 3,945,483,033 -- 3,945,483,033 Total
37. Aset, Liabilitas dan Hasil Usaha Unit 37. Assets, Liabilities and Results Operations
Bisnis Syariah of Sharia Business Unit
Laporan Posisi Keuangan Statements of Financial Position
2025 2024
Rp Rp
ASET ASSET
Kas dan bank 39,337,932 33,324,828 Cash on hand and in banks
Deposito berjangka 92,465,050 65,944,550 Time deposits
Reksadana syariah 20,089,849 -- Sharia mutual funds
Sukuk 23,010,159 39,875,440 Sukuk
Piutang kontribusi, neto 15,118,040 21,635,351 Contribution receivables, net
Piutang reasuransi 552,600 7,938,075 Reinsurance receivables
Aset reasuransi 8,588,981 9,842,848 Reinsurance assets
Aset lain-lain 7,008,125 9,110,951 Other assets
JUMLAH ASET 206,170,736 187,672,043 TOTAL ASSETS
LIABILITAS, DANA PESERTA LIABILITIES, PARTICIPANTS FUND
DAN EKUITAS AND EQUITY
LIABILITAS LIABILITIES
Utang klaim 336,896 195,603 Claim payables
Utang reasuransi 3,846,642 3,773,410 Reinsurance payables
Penyisihan kontribusi yang belum
menjadi hak dan penyisihan manfaat Unearned contributions provisions
polis masa depan 14,281,766 17,054,128 reserves and liabilities for
Penyisihan klaim 8,699,756 6,195,938 Claim Reserve
Utang lain-lain 19,005,413 21,111,746 Other Payable
JUMLAH LIABILITAS 46,170,473 48,330,825 TOTAL LIABILITIES
DANA PESERTA PARTICIPANTS FUND
Dana Tabarru' 40,280,576 36,473,295 Tabarru' fund
EKUITAS EQUITY
Modal kerja 35,000,000 35,000,000 Working Capital
Saldo laba 84,715,246 68,565,434 Retained earnings
Keuntungan (kerugian) yang belum Unrealized gain (loss) on availabe-
direalisasi atas efek - efek for-sale marketable securities
tersedia untuk dijual, neto 4,441 (697,511)
JUMLAH EKUITAS 119,719,687 102,867,923 TOTAL EQUITY
JUMLAH LIABILITAS, DANA TOTAL LIABILITIES,
PESERTA DAN EKUITAS 206,170,736 187,672,043 PARTICIPANTS AND EQUITY
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Laporan Surplus Defisit Dana Tabarru’ Statements of Surplus Deficit Tabarru’ Fund
2025 2024
Rp Rp
PENDAPATAN ASURANSI INSURANCE REVENUES
Kontribusi bruto 62,849,322 56,230,123 Gross contributions
Ujrah pengelola (26,439,952) (24,764,542) Shareholder's ujrah
Bagian reasuransi (atas risiko) (13,288,313) (9,519,764) Reinsurance share (at risk)
TOTAL PENDAPATAN ASURANSI 23,121,057 21,945,817 TOTAL INSURANCE REVENUES
BEBAN ASURANSI
Beban pembayaran klaim (17,796,201) (39,330,142) Claims expenses
Klaim yang ditanggung reasuransi 3,514,101 34,795,734 Reinsurance claims
Perubahan penyisihan klaim (2,846,191) (1,347,809) Changes in reserves of claim
Perubahan penyisihan kontribusi
yang belum menjadi hak dan Unearned contributions provisions
penyisihan manfaat polis reserves and liabilities for
masa depan 2,005,102 (7,092,260) future policy benefits
TOTAL BEBAN ASURANSI (15,123,189) (12,974,477) TOTAL INSURANCE EXPENSES
SURPLUS UNDERWRITING 7,997,868 8,971,340
Surplus underwriting yang Underwriting surplus (deficit) allocated
dialokasikan ke peserta individual (3,032,625) (3,502,973) to individual participants
Surplus underwriting yang Underwriting surplus (deficit) allocated
dialokasikan ke entitas Pengelola (3,152,113) (2,689,238) to managing entity
Surplus underwriting yang Underwriting surplus (deficit) allocated
dialokasikan ke dana tabarru' 1,813,130 2,779,129 to tabarru' fund
PENDAPATAN DAN BEBAN INVESTASI INVESTMENT INCOME AND EXPENSE
Pendapatan investasi, neto 509,677 293,625 Investment revenues, net
Beban lain-lain, neto 976,020 9,987,008 Other expenses, net
PENGHASILAN KOMPREHENSIF LAINNYA OTHER COMPREHENSIVE INCOME
Perubahan nilai wajar investasi 508,454 (143,908) Changes in investments fair value
SURPLUS DANA TABARRU' 3,807,281 12,915,854 TABARRU' FUND SURPLUS
BEGINNING BALANCE OF
SALDO AWAL DANA TABARRU' 36,473,295 23,557,441 TABARRU' FUND
ENDING BALANCE OF
SALDO AKHIR DANA TABARRU' 40,280,576 36,473,295 TABARRU' FUND
Laporan Laba Rugi dan Penghasilan Statement of Profit or Loss and Other
Komprehensif Lain Comprehensive Income
2025 2024
Rp Rp
PENDAPATAN REVENUES
Pendapatan ujrah 26,439,952 24,764,542 Ujrah revenues
Pendapatan investasi 5,743,004 3,364,733 Investment revenues
Penurunan (kenaikan) ujrah (16,430) (3,886,289) Decrease (increase) in ujrah
Pendapatan surplus underwriting untuk Underwriting surplus revenues for
dana perusahaan 3,152,113 2,689,238 shareholder fund
TOTAL PENDAPATAN 35,318,640 26,932,224 TOTAL REVENUES
BEBAN EXPENSES
Beban komisi (15,699,419) (13,916,862) Comission expenses
Ujrah reasuransi dibayar (1,459,875) (1,097,234) Ujrah reinsurance paid
Beban umum dan administrasi (1,601,542) (1,787,885) General and administration expenses
TOTAL BEBAN (18,760,836) (16,801,981) TOTAL EXPENSES
LABA USAHA 16,557,803 10,130,243 INCOME FROM OPERATIONS
Beban lain-lain, neto 878,489 1,177,415 Other expenses, net
LABA SEBELUM BEBAN PAJAK INCOME BEFORE TAX
DAN ZAKAT 17,436,293 11,307,658 AND ZAKAT
Beban Zakat (414,098) (270,393) Final tax expenses
LABA SEBELUM BEBAN PAJAK FINAL INCOME BEFORE FINAL TAX
DAN PAJAK PENGHASILAN 17,022,195 11,037,265 EXPENSES AND INCOME TAX
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2025 2024
Rp Rp
Beban pajak final (872,382) (491,928) Final tax expenses
LABA SEBELUM BEBAN PAJAK INCOME BEFORE INCOME TAX
PENGHASILAN 16,149,813 10,545,337 EXPENSES
Beban pajak penghasilan -- -- Income tax expenses
LABA TAHUN BERJALAN 16,149,813 10,545,337 INCOME FOR THE YEAR
PENGHASILAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME
Items that may be reclassified
Pos yang akan direklasifikasi ke laba rugi: subsequently to profit or loss:
Keuntungan (Kerugian) yang belum
(kerugian)
direalisasi yang
atas efek-efek
belum direalisasi
tersediaatas Unrealized gain (loss) on available-
untuk dijual, neto 701,951 342,132 for-sale marketable securities
TOTAL PENGHASILAN KOMPREHENSIF TOTAL INCOME COMPREHENSIVE
TAHUN BERJALAN 16,851,764 10,887,469 FOR THE YEAR
Laporan Perubahan Ekuitas Statements of Changes in Equity
(Kerugian)
keuntungan yang
belum direalisasi
atas efek-efek
tersedia untuk
dijual, neto/
Unrealized gain (loss)
on available-for-sale
Modal kerja/ marketable Saldo Laba/ Jumlah/
Working capital securities, net Retained earnings Total
Rp Rp Rp Rp
Saldo Per 31 Desember 2023 25,000,000 (1,039,642) 58,020,096 81,980,454 Balance as of December 31, 2023
Laba tahun berjalan -- -- 10,545,337 10,545,337 Income for the year
Tambahan modal disetor 10,000,000 -- -- 10,000,000 Additional paid-in capital
Keuntungan (kerugian) yang belum direalisasi atas Unrealized gain (loss) securities
efek-efek tersedia untuk dijual, neto -- 342,132 -- 342,132 available for sale, net
Saldo Per 31 Desember 2024 35,000,000 (697,510) 68,565,433 102,867,923 Balance as of December 31, 2024
Laba tahun berjalan -- -- 16,149,813 16,149,813 Income for the year
Keuntungan (kerugian) yang belum direalisasi atas Unrealized gain (loss) securities
efek-efek tersedia untuk dijual, neto -- 701,951 -- 701,951 available for sale, net
Saldo Per 31 Desember 2025 35,000,000 4,441 84,715,246 119,719,687 Balance as of December 31, 2025
38. Standar Akuntansi dan Interpretasi 38. New Accounting Standard and
Standar yang Telah Disahkan Namun Interpretation of Standard which Has
Belum Berlaku Efektif Issued but Not Yet Effective
DSAK-IAI telah menerbitkan beberapa DSAK-IAI has issued several new standards,
standar baru, amandemen dan penyesuaian amendments and improvement to standards,
atas standar, serta interpretasi atas standar and interpretations of the standards but not yet
namun belum berlaku efektif untuk periode effective for the period beginning on January 1,
yang dimulai pada 1 Januari 2026. 2026.
- Amendemen PSAK 109: Instrumen - Amendments PSAK 109 and PSAK 107
Keuangan dan PSAK 107: Instrumen regarding Classification and Measurement
Keuangan: Pengungkapan tentang of Financial Instruments;
Klasifikasi dan Pengukuran Instrumen
Keuangan;
- Penyesuaian Tahunan PSAK 107, PSAK - Annual Improvements on PSAK 107, PSAK
109, PSAK 110, dan PSAK 207; dan 109, PSAK 110, dan PSAK 207; and
- Revisi PSAK 338: Kombinasi Bisnis - Revised PSAK 338: Business Combination
Perusahaan Sepengendali terkait ruang of Company Under Common Control
lingkup dan penerapan metode regarding the scope and application of the
penyatuan kepemilikan. method of pooling of interest.
Standar baru, revisi dan amandemen serta New, revised and amendment of standards
interpretasi atas standar yang berlaku efektif and interpretation of standard which are
untuk periode yang dimulai pada atau effective for periods beginning on or after
setelah 1 Januari 2027, dengan penerapan January 1, 2027, with early adoption permitted,
dini diperkenankan yaitu: are as follows:
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
- PSAK 118: Penyajian dan - PSAK 118: Presentation and Disclosure in
Pengungkapan dalam Laporan Financial Statements;
Keuangan;
- PSAK 119 : Perusahaan Anak tanpa - PSAK 119: Subsidiaries without Public
Akuntabilitas Publik: Pengungkapan; Accountability: Disclosures;
- Amandemen PSAK 119: Perusahaan - Amendment PSAK 119: Subsidiaries
Anak tanpa Akuntabilitas Publik: without Public Accountability: Disclosures;
Pengungkapan;
- Revisi PSAK 401: Penyajian dan - Revised PSAK 401: Presentation and
Pengungkapan dalam Laporan Disclosure in Sharia Financial Statements;
Keuangan Syariah;
- ISAK 403: Komponen Laporan - ISAK 403: Components of Financial Reports
Keuangan Perusahaan Syariah Yang of Sharia Entities That Apply Indonesian
Menerapkan SAK Indonesia Untuk SAK for Private Entities and Indonesian
Perusahaan Privat dan SAK Indonesia SAK for Micro, Small, and Medium Entities;
Untuk Perusahaan Mikro, Kecil, dan
Menengah;
- PSAK 413: Penurunan Nilai; dan - PSAK 413: Impairment; and
- PSAK 414: Penurunan Nilai Aset - PSAK 414: Impairment of Sharia Financial
Keuangan Syariah bagi Perusahaan Assets for Entities Implementing Indonesian
yang Menerapkan SAK Indonesia untuk SAK for Private Entities (SAK EP)
Perusahaan Privat (SAK EP).
Hingga tanggal laporan keuangan ini Until the date of the financial statements is
diotorisasi, Perusahaan masih melakukan authorized, the Group is still evaluating the
evaluasi atas dampak potensial dari potential impact of the adoption of new
penerapan standar baru, amandemen standards, amendments to standards and
standar dan interpretasi standar tersebut. interpretations of these standards.
39. Informasi Keuangan Tambahan 39. Supplementary Financial Information
Informasi tambahan yang disajikan dalam Supplementary information presented in these
laporan keuangan ini merupakan bagian financial statements is not required to be
yang tidak diwajibkan oleh Standar disclosed by Indonesian Financial Accounting
Akuntansi Keuangan (SAK), terdiri dari: Standards (SAK), consist of: (unaudited)
(tidak diaudit)
Status implementasi program Status of the implementation program
a. Status implementasi program a. Guarantee Fund
Adopsi PSAK 117 akan membuat The adoption of PSAK 117 will result in
perubahan akuntansi yang signifikan, significant accounting changes, with an
dengan dampak pada laporan posisi impact on the Group consolidated financial
keuangan konsolidasi dan laporan laba statements of financial position and
rugi konsolidasi Grup. consolidated statement of profit or loss.
Proses implementasi saat ini difokuskan The implementation process is currently
pada evaluasi dampak implementasi focused on evaluating the impact of the
termasuk membentuk kembali implementation including reshaping the
metodologi, pemodelan, sistem methodology, modelling, information
informasi, akuntansi, pelaporan, systems, accounting, reporting, internal
pengendalian internal, dan lain-lain serta control, etc and building the comparative
membangun informasi komparatif tahun 2024 information applying transitional
161
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2024 dengan menerapkan persyaratan requirements on both standards. Although
transisi pada kedua standar tersebut. the work is well advance, it is not finalized
Meskipun pekerjaan ini telah berjalan as of the date of this consolidated financial
dengan baik, namun belum final pada statements.
tanggal laporan keuangan
konsolidasian.
Hingga tanggal laporan keuangan Until the date of the consolidated financial
konsolidasian ini diotorisasi, Grup masih statements is authorized, the Group is still
melakukan evaluasi atas dampak evaluating the potential impact of the
potensial dari penerapan standar baru, adoption of new standards, amendments to
amandemen standar dan interpretasi standards and interpretations of these
standar tersebut. standards.
b. Dana Jaminan b. Guarantee Fund
2025 2024
Rp Rp
Perseroan Company
- Konvensional Conventional -
Obligasi Bonds
Rupiah Rupiah
Obligasi Negara Republik Indonesia Republic of Indonesia Bonds
FR0064 20,000,000 20,000,000 FR0064
FR0071 6,000,000 2,000,000 FR0071
Sub jumlah 26,000,000 22,000,000 Sub total
Perseroan Company
- Unit usaha syariah Syariah business unit -
Deposito berjangka Time Deposit
Rupiah Rupiah
PT Bank Syariah Indonesia Tbk 5,000,000 5,000,000 PT Bank Syariah Indonesia Tbk
Jumlah 31,000,000 27,000,000 Total
Dana jaminan ini disajikan sebagai This guarantee fund is presented as part of
bagian dari akun “Obligasi”. Adapun "Bonds" account. The placement of the
penempatan dana jaminan diatur pada guarantee fund is regulated by the
Peraturan Otoritas Jasa Keuangan Indonesian Financial Services Authority
Indonesia No. 6 Tahun 2023. Dimana Regulation No. 6 of 2023. Where
Perseroan wajib membentuk dana companies are required to establish a
jaminan paling rendah 20% dari ekuitas guarantee fund of at least 20% of minimum
minimum atau sebesar Rp20.000.000. equity or amounted to Rp20,000,000. The
Adapun ekuitas minimum bagi minimum equity for reinsurance companies
Perseroan reasuransi sebesar is Rp100,000,000. As of December 31,
Rp100.000.000. Per 31 Desember 2025, 2025, the Company has established a
Perseroan telah membentuk dana guarantee fund of Rp26,000,000
jaminan sebesar Rp26.000.000 (31 (December 31, 2024: Rp22,000,000) or
Desember 2024: Rp22.000.000) atau 26% (December 31, 2024: 22%) of
sebesar 26% (31 Desember 2024: 22%) minimum equity. For this reason, the
dari ekuitas minimum. Atas hal ini Company has complied with the applicable
Perseroan sudah memenuhi atas provisions.
ketentuan yang berlaku.
Dana jaminan adalah dana yang wajib Guarantee funds are the deposit funds that
ditempatkan oleh Unit Usaha Syariah is placed by the Sharia Unit of the
Perseroan yang menyelenggarakan Company that operates its business with
usahanya dengan prinsip syariah the sharia principle according to the
berdasarkan Peraturan Otoritas Jasa Financial Service Authority Regulation
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PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Keuangan No. 72/POJK.05/2016 tanggal (Peraturan Otoritas Jasa keuangan) No.
28 Desember 2016 tentang "Kesehatan 72/POJK.05/2016 dated December 28,
Keuangan Perusahaan Asuransi Dan 2016 regarding the “Financial Health of
Perusahaan Reasuransi dengan Insurance Companies and Reinsurance
Prinsip Syariah". Companies with Sharia Principles”.
c. Analisis Kekayaan dan Batas Tingkat c. Assets Analysis and Calculation of the
Solvabilitas Perseroan Company’s Solvency Margin Limit
Perseroan diwajibkan memenuhi tingkat The Company has to meet a solvency
solvabilitas yang dipersyaratkan oleh margin as required by the Government in
Pemerintah sesuai dengan Peraturan accordance with the Regulation of
Otoritas Jasa Keuangan Financial Service Authority No.
No. 71/POJK.05/2016 sebagaimana 71/POJK.05/2016 as amended by the
diubah dengan Peraturan Otoritas Jasa Regulation of Financial Service Authority
Keuangan No. 5/POJK.05/2023. Untuk No. 5/POJK.05/2023. To manage this
mencapai tingkat solvabilitas tersebut, solvency margin ratio, the Company must
Perseroan harus selalu menjaga agar maintain the quality of assets that can be
kualitas aset dapat diperhitungkan regarded as admitted assets.
sebagai aset yang diperkenankan.
2025 2024
Rp Rp
Tingkat solvabilitas Solvency margin
Kekayaan yang diperkenankan 18,507,941 14,491,891 Admitted assets
Liabilitas (13,796,858) (9,993,200) Liabilities
Jumlah tingkat solvabilitas 4,711,083 4,498,691 Total solvency margin
Risiko kredit 419,591 335,162 Credit risk
Risiko likuiditas 14,093 -- Liquidity risk
Risiko pasar 238,530 362,640 Market risk
Risiko asuransi 469,091 339,213 Insurance risk
Risiko operasional 5,215 4,155 Operational risk
Batas tingkat solvabilitas minimum 1,146,519 1,041,170 Minimum solvency margin
Jumlah batas tingkat solvabilitas 3,564,564 3,457,521 Total excess of solvency margin
Rasio pencapaian solvabilitas 410.90% 432.08% Solvency ratio attained
Perseroan telah memenuhi ketentuan The Company has fulfilled the requirements
dalam peraturan tersebut. outlined in the regulation.
d. Rasio Keuangan d. Financial Ratios
2025 2024
Rp Rp
Aset Lancar Terhadap Liabilitas Lancar 238% 157% Current Assets to Current Liabilities
Investasi Terhadap Cadangan Teknis 686% 590% Investment to Technical Reserve
Hasil Investasi Terhadap Premi Neto 32% 24% Investment Income to Net Premiums
Rasio Beban Klaim, Ratio of claims expenses, operating
Beban Usaha, dan Komisi 49% 44% expenses and commissions
Biaya Pelatihan dan Pendidikan Training and Education Cost
Terhadap Biaya Gaji dan Tunjangan 0.95% 0.81% to Salary and Allowance Benefi
163
Page 647
Lampiran I Attachment I
PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
ENTITAS INDUK PARENT ENTITY
LAPORAN POSISI KEUANGAN STATEMENTS OF FINANCIAL POSITION
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31 Desember 2025/ 31 Desember 2024/ 1 Januari 2024/
December 31, 2025 December 31, 2024 *) January 1, 2024 *)
Rp Rp Rp
ASET ASSETS
Kas dan bank 546,403,580 189,700,019 305,962,593 Cash on hand and in banks
Investasi Investments
Deposito berjangka 1,549,580,622 775,363,798 1,679,338,385 Time deposits
Efek-efek Marketable securities
- Nilai wajar melalui laba rugi 190,725,678 128,143,474 411 Fair value through profit or loss -
- Nilai wajar melalui penghasilan Fair value through other -
komprehensif lain 4,115,929,400 4,476,129,834 3,558,769,699 comprehensive income
Reksadana 221,490,933 456,620,329 460,165,233 Mutual funds
Penyertaan langsung 835,685,000 835,685,000 835,782,102 Direct participation
Aset kontrak asuransi Insurance and Reinsurance
dan reasuransi 9,767,726,549 5,169,265,762 5,270,398,332 Contract Assets
Piutang lain-lain 297,209,244 179,774,019 109,773,807 Other receivables
Biaya dibayar dimuka dan uang muka 13,448,976 30,044,201 37,087,683 Prepaid expenses and advances
Aset lain-lain 544,333,525 543,938,243 190,016,468 Other assets
Aset tetap, neto 14,380,135 15,611,021 21,090,317 Fixed assets, net
Aset hak guna, neto 17,156,268 10,768,918 29,400,579 Right of use asset, net
Aset pajak tangguhan 70,512,143 90,835,349 94,337,029 Deferred tax assets
JUMLAH ASET 18,184,582,053 12,901,879,966 12,592,122,638 TOTAL ASSETS
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
Liabilitas kontrak asuransi Insurance and Reinsurance
dan reasuransi 11,482,739,653 6,775,107,621 6,542,407,705 Contract Liabilities
Beban akrual 275,277,065 192,439,068 208,005,199 Accrued expenses
Tagihan kekurangan pembayaran pajak -- -- 2,849,766 Tax underpayment bill
Utang pajak 28,733,030 45,554,207 145,996,640 Taxes payables
Utang lain-lain 431,810,586 475,117,595 255,116,300 Other payables
Liabilitas imbalan kerja 193,774,358 203,963,166 263,207,061 Employee benefit liabilities
Liabilitas sewa 1,676,690 2,667,406 978,276 Lease liabilities
JUMLAH LIABILITAS 12,414,011,382 7,694,849,063 7,418,560,947 TOTAL LIABILITIES
*) Disajikan kembali, lihat Catatan 4 *) Restated, see Note 4
Approval for printing Par
Page 648
Lampiran I Attachment I
PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
ENTITAS INDUK PARENT ENTITY
LAPORAN POSISI KEUANGAN STATEMENTS OF FINANCIAL POSITION
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31 Desember 2025/ 31 Desember 2024/ 1 Januari 2024/
December 31, 2025 December 31, 2024 *) January 1, 2024 *)
Rp Rp Rp
EKUITAS EQUITY
Modal saham - Nilai nominal Share capital - Par value
Rp50 (nilai penuh) per saham Rp50 (full amount) per share
Modal dasar - 6.400.000.000 saham Authorized - 6,400,000,000 shares
Modal ditempatkan dan disetor penuh - Issued and fully paid -
3.555.575.600 saham dengan jumlah 3,555,575,600 shares
nilai nominal seluruhnya sebesar with a total nominal value
Rp177.778.780.000 (nilai penuh) Rp177,778,780,000 (full amount)
per 31 Desember 2025 as of December 31, 2025
Nilai nominal Share capital
Rp50 (nilai penuh) per saham Rp50 (full amount) per share
Modal dasar - 6.400.000.000 saham Authorized - 6,400,000,000 shares
Modal ditempatkan dan disetor penuh - Issued and fully paid -
3.555.575.600 saham dengan jumlah 3.555.575.600 shares
nilai nominal seluruhnya sebesar with a total nominal value
Rp177.778.780.000 (nilai penuh) Rp177,778,780,000 (full amount)
per 31 Desember 2024 177,778,780 177,778,780 177,778,780 as of December 31, 2024
Tambahan modal disetor 647,666,679 647,666,679 647,666,679 Additional paid in capital
Keuntungan/(kerugian) yang Changes in fair value of
belum direalisasi dari efek available-for-sale
yang tersedia untuk dijual, neto 92,473,477 (37,850,306) 27,231,067 financial assets
Surplus revaluasi aset tetap 6,955,058 6,715,058 6,575,061 Fixed assets surplus revaluation
Pengukuran Kembali atas Remeasurement of
Beban Keuangan Asuransi 68,841,070 23,668,817 -- Insurance Finance Expense
Saldo laba Retained earnings
Ditentukan penggunaannya 413,313,271 413,313,271 413,313,271 Appropriated
Belum ditentukan penggunaannya 4,363,542,336 3,975,738,604 3,900,996,833 Unappropriated
JUMLAH EKUITAS 5,770,570,671 5,207,030,903 5,173,561,691 TOTAL EQUITY
JUMLAH LIABILITAS DAN TOTAL LIABILITIES AND
EKUITAS 18,184,582,053 12,901,879,966 12,592,122,638 EQUITY
*) Disajikan kembali, lihat Catatan 4 *) Restated, see Note 4
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Page 649
Lampiran II Attachment II
PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
ENTITAS INDUK PARENT ENTITY
LAPORAN LABA RUGI DAN STATEMENTS OF PROFIT OR LOSS AND
PENGHASILAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2025 2024 *)
Rp Rp
PENDAPATAN ASURANSI DAN INSURANCE AND REINSURANCE
REASURANSI REVENUE
Pendapatan asuransi 5,387,121,570 4,231,935,988 Insurance revenue
Beban jasa asuransi (5,179,287,642) (2,079,585,855) Insurance service expense
Alokasi premi reasuransi (3,290,100,172) (2,751,973,160) Allocation of reinsurances premium
Tagihan ke reasuransi atas klaim Recoverable form reinsurer for
yang terjadi 3,973,266,610 1,356,134,922 incurred claim
Hasil jasa asuransi 891,000,366 756,511,895 Insurance service result
Pendapatan keuangan dari Net finance income from
kontrak asuransi (156,155,186) (277,179,481) insurance contracts
Pendapatan (beban)
keuangan - bersih (156,155,186) (277,179,481) Net financial result
Pendapatan lain-lain 50,018,792 144,999,908 Other income
Beban operasional lain-lain (380,896,367) (314,587,796) Other operating expenses
Pendapatan dari investasi 432,868,156 306,302,670 Investment income
Laba sebelum pajak 836,835,761 616,047,196 Profit before tax
Beban pajak final (56,146,903) (43,036,572) Final tax expense
Beban pajak penghasilan (108,512,696) (113,957,841) Income tax expenses
Laba tahun berjalan 672,176,162 459,052,783 Profit for the year
*) Disajikan kembali, lihat Catatan 4 *) Restated, see Note 4
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Page 650
Lampiran II Attachment II
PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
ENTITAS INDUK PARENT ENTITY
LAPORAN LABA RUGI DAN STATEMENTS OF PROFIT OR LOSS AND
PENGHASILAN KOMPREHENSIF LAIN (Lanjutan) OTHER COMPREHENSIVE INCOME (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2025 2024 *)
Rp Rp
PENGHASILAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME
Pos yang tidak akan direklasifikasi Items that will not be reclassified
ke laba rugi: to profit or loss:
Pengukuran kembali atas Remeasurement of employee
liabilitas imbalan kerja (3,117,397) 67,399,431 benefits liability
Surplus revaluasi aset tetap 240,000 139,997 Fixed assets revaluation surplus
Pajak penghasilan terkait pos Income tax related to items
yang tidak akan direklasifikasi that will not be reclassified
ke laba rugi (913,271) (13,463,432) to profit or loss
Pos yang akan direklasifikasi Items that will be reclassified
ke laba rugi: to profit or loss:
Keuntungan yang Unrealized gains
belum direalisasi atas instrumen of financial instruments measured
keuangan yang diukur pada nilai wajar at fair value through
melalui penghasilan komprehensif lain 129,531,075 (71,283,386) other comprehensive income
Pajak penghasilan terkait pos Income tax related to items
yang akan direklasifikasi that will be reclassified to
ke laba rugi 792,708 6,202,013 profit or loss
Pengukuran Kembali atas Remeasurement of
Beban Keuangan Asuransi 45,172,253 23,668,817 Insurance Finance Expense
Jumlah penghasilan komprehensif Total other comprehensive
lain setelah pajak 171,705,368 12,663,440 income after tax
JUMLAH PENGHASILAN TOTAL COMPREHENSIVE
KOMPREHENSIF TAHUN INCOME
BERJALAN 843,881,530 471,716,223 FOR THE YEAR
*) Disajikan kembali, lihat Catatan 4 *) Restated, see Note 4
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Lampiran III Attachment III
PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
ENTITAS INDUK PARENT ENTITY
LAPORAN PERUBAHAN EKUITAS STATEMENT OF CHANGES IN EQUITY
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
(Kerugian)
keuntungan
yang belum
direalisasi atas
efek-efek
tersedia untuk
dijual - neto/ Surplus Pengukuran
Unrealized revaluasi kembali beban Saldo laba/ Retained earnings
Tambahan (loss) gain on aset tetap/ keuangan asuransi/ Belum
Modal disetor/ available - for- Fixed assets Remeasurement on Ditentukan ditentukan
Modal Saham/ Additional sale marketable revaluation insurance finance penggunaannya/ penggunaannya/ Jumlah Ekuitas/
Share Capital paid in capital securities - net surplus expenses Appropriated Unappropriated Total Equity
Saldo tanggal 31 Desember 2023 177,778,780 647,666,679 20,640,108 6,575,061 413,313,271 4,388,451,434 5,654,425,333 Balance as of December 31, 2023
Dampak penyajian kembali Impact from restatement
PSAK 109 -- -- 6,590,959 -- -- -- 77,095,279 83,686,238 PSAK 109
PSAK 117 -- -- -- -- -- -- (564,549,880) (564,549,880) PSAK 117
Saldo tanggal 31 Desember 2023 Balance as of December 31, 2023
(Setelah disajikan kembali) 177,778,780 647,666,679 27,231,067 6,575,061 413,313,271 3,900,996,833 5,173,561,691 (After restatement)
Dividen -- -- -- -- -- -- (438,247,011) (438,247,011) Dividend
Laba tahun berjalan -- -- -- -- -- -- 459,052,783 459,052,783 Income for the year
Keuntungan yang belum direalisasi
atas efek-efek tersedia untuk Unrealized gain on available-for-sale
dijual, neto setelah pajak -- -- (65,081,373) -- -- -- -- (65,081,373) marketable securities, net after tax
Pengukuran kembali liabilitas imbalan Remeasurement of employee
kerja setelah pajak -- -- -- -- -- -- 53,935,999 53,935,999 benefits liabilities after tax
PSAK 117 -- -- -- -- 23,668,817 -- -- 23,668,817 PSAK 117
Surplus revaluasi aset tetap -- -- -- 139,997 -- -- -- 139,997 Fixed asset revaluation surplus
Saldo pada tanggal 31 Desember 2024 177,778,780 647,666,679 (37,850,306) 6,715,058 23,668,817 413,313,271 3,975,738,604 5,207,030,903 Balance as of December 31, 2024
Dividen -- -- -- -- -- (280,341,762) (280,341,762) Dividend
Laba tahun berjalan -- -- -- -- -- -- 672,176,162 672,176,162 Income for the year
Keuntungan yang belum direalisasi
atas efek-efek tersedia untuk Unrealized gain on available-for-sale
dijual, neto setelah pajak -- -- 130,323,783 -- -- -- -- 130,323,783 marketable securities, net after tax
Pengukuran kembali liabilitas imbalan Remeasurement of employee
kerja setelah pajak -- -- -- -- -- -- (4,030,668) (4,030,668) benefits liabilities after tax
PSAK 117 -- -- -- -- 45,172,253 -- -- 45,172,253 PSAK 117
Surplus revaluasi aset tetap -- -- -- 240,000 -- -- -- 240,000 Fixed asset revaluation surplus
Saldo pada tanggal 31 Desember 2025 177,778,780 647,666,679 92,473,477 6,955,058 68,841,070 413,313,271 4,363,542,336 5,770,570,671 Balance as of December 31, 2024
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Lampiran IV Attachment IV
PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
ENTITAS INDUK PARENT ENTITY
LAPORAN ARUS KAS STATEMENTS OF CASH FLOWS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Rp Rp
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS OPERASI OPERATING ACTIVITIES
Penerimaan kas dari tertanggung, Cash receipts from insured,
reasuradur dan pelanggan 3,107,758,263 6,546,887,635 reinsurers and customers
Pembayaran kas kepada tertanggung, Cash paid to insured, reinsurers,
reasuradur, pemasok dan karyawan (3,223,788,987) (6,121,652,541) suppliers and employees
Kas diperoleh dari operasi (116,030,724) 425,235,094 Cash generated from operations
Pembayaran pajak penghasilan (117,717,580) (204,329,166) Income tax paid
Kas bersih yang diperoleh dari Net cash provided from
aktivitas operasi (233,748,304) 220,905,928 operating activities
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS INVESTASI INVESTING ACTIVITIES
Penerimaan bunga 383,426,608 355,603,261 Interest received
Penerimaan dividen 9,570,788 8,608,918 Dividends received
Proceeds from placement
Penempatan investasi, neto (76,559,166) (262,069,722) of investments, net
Perolehan aset tetap dan Acquisitions of fixed assets
properti investasi (4,587,869) (439,462) and investment property
Kas bersih yang digunakan Net cash provided used
untuk aktivitas investasi 311,850,361 101,702,995 in investing activities
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS PENDANAAN FINANCING ACTIVITIES
Pembayaran dividen 280,341,762 (438,247,011) Dividends paid
Pembayaran liabilitas sewa (1,740,258) (624,486) Payment of lease liabilities
Kas bersih yang digunakan Net cash used
untuk aktivitas pendanaan 278,601,504 (438,871,497) in financing activities
PENURUNAN NET DECREASE
KAS DAN BANK NETO 356,703,561 (116,262,574) IN CASH AND BANKS
CASH AND BANKS
KAS DAN BANK AWAL TAHUN 189,700,019 305,962,593 AT BEGINNING OF YEAR
KAS DAN BANK AKHIR TAHUN 546,403,580 189,700,019 CASH AND BANKS AT END OF YEAR
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Lampiran V Attachment V
PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
ENTITAS INDUK PARENT ENTITY
CATATAN ATAS INVESTASI PADA ENTITAS ANAK NOTES ON INVESTMENTS IN SUBSIDIARIES
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. Ikhtisar Kebijakan Akuntansi Penting 1. Summary Of Significant Accounting Policies
Dasar Penyusunan Laporan Keuangan Basis of Preparation of The Separate
Tersendiri Financial Statements
Laporan keuangan tersendiri disusun The separate financial statements are
sesuai dengan Pernyataan Standar prepared in accordance with the Statement of
Akuntansi Keuangan (“PSAK”) No. 4 Financial Accounting Standards (“SFAS”) No. 4
(Revisi 2013), “Laporan Keuangan (Revised 2013), “Separate Financial
Tersendiri”. Statements”.
Kebijakan akuntansi yang diterapkan oleh The accounting policies adopted by the
Perseroan dalam penyusunan laporan Company in the preparation of the parent
keuangan tersendiri entitas induk adalah entity’s separate financial statements are the
sama dengan kebijakan akuntansi yang same as the accounting policies adopted in the
diterapkan dalam penyusunan laporan preparation of the consolidated financial
keuangan konsolidasian sebagaimana statements as disclosed in Note 2 to the
diungkapkan dalam Catatan 2 atas consolidated financial statements, except for
laporan keuangan konsolidasian, kecuali investments in subsidiaries which are
untuk investasi pada entitas anak yang accounted for using cost method and
dicatat dengan metode biaya dan investments in special purpose entity mutual
investasi pada entitas bertujuan khusus- funds which are accounted for at net asset
reksadana yang dicatat pada nilai aset value.
bersih.
2. Penyajian kembali laporan keuangan 2. Restatement of financial statements
Dalam proses penyusunan laporan In the process of preparing the parent entity's
keuangan entitas induk untuk tahun yang financial statements for the years ended
berakhir pada tanggal 31 Desember 2025 December 31, 2025 and 2024, management
dan 2024, manajemen melakukan has restated the previous financial statements.
penyajian kembali laporan keuangan The restatement was made in connection with
sebelumnya. Penyajian kembali tersebut the implementation of PSAK 117 on Insurance
dilakukan sehubungan dengan Contracts, which affects the presentation of the
penerapan PSAK 117 tentang Kontrak parent entity's financial statements for the
Asuransi, yang berdampak pada years 2024 and 2023.
penyajian laporan keuangan entitas induk
untuk tahun 2024 dan 2023.
Manajemen telah menyajikan kembali Management has restated the accounts related
akun-akun yang terkait dengan aset dan to asset and equity as the result of correction
ekuitas sebagai akibat koreksi atas of the above misinterpretation. The following
ketidaksesuaian tersebut di atas. Tabel table is a summary of the effects of the
berikut merupakan ikhtisar atas dampak restatement of previous financial statement
dari penyajian kembali laporan keuangan parent entity:
entitas induk terdahulu :
Approval for printing Paraf:
Page 654
Lampiran V Attachment V
PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
ENTITAS INDUK PARENT ENTITY
CATATAN ATAS INVESTASI PADA ENTITAS ANAK NOTES ON INVESTMENTS IN SUBSIDIARIES
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Laporan Posisi Keuangan Statement of Financial Position
31 Desember/ December 31, 2024
Penyesuaian
Sebelum Penyajian Penyajian Kembali/ Setelah Penyajian
Kembali/ Restatement Kembali/
Before Restatement adjustment After Restatement
Rp Rp Rp
ASET ASSETS
Kas dan bank 189,828,389 (128,370) 189,700,019 Cash on hand and in banks
Investasi Investments
Deposito berjangka 778,574,701 (3,210,903) 775,363,798 Time deposits
Efek-efek 5,066,620,506 (5,726,870) 5,060,893,636 Marketable securities
Penyertaan langsung 835,685,000 -- 835,685,000 Direct participation
Aset kontrak asuransi Insurance and Reinsurance
dan reasuransi -- 5,169,265,762 5,169,265,762 Contract Assets
Piutang premi, neto 1,369,311,733 (1,369,311,733) -- Premium receivables, net
Piutang koasuransi, neto 192,273,045 (192,273,045) -- Coinsurance receivables, net
Piutang reasuransi, neto 392,503,804 (392,503,804) -- Reinsurance receivables, net
Piutang lain-lain 116,676,322 63,097,697 179,774,019 Other receivables
Aset tetap, neto 15,611,021 -- 15,611,021 Fixed assets, net
Aset hak guna, neto 10,768,918 -- 10,768,918 Right use of assets, net
Biaya dibayar di muka dan uang muka 30,044,201 -- 30,044,201 Prepaid expenses and advances
Aset reasuransi 6,275,884,997 (6,275,884,997) -- Reinsurance assets
Aset pajak tangguhan 90,835,349 -- 90,835,349 Deferred tax assets
Aset lain-lain 549,161,008 (5,222,765) 543,938,243 Other assets
JUMLAH ASET 15,913,778,994 (3,011,899,028) 12,901,879,966 TOTAL ASSETS
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
Liabilitas kontrak asuransi Insurance and Reinsurance
dan reasuransi 7,338,464,925 (563,357,304) 6,775,107,621 Contract Liabilities
Utang reasuransi dan Reinsurance and
retrosesi 1,825,502,581 (1,825,502,581) -- retrocession payables
Utang komisi 96,142,324 (96,142,324) -- Commissions payables
Utang klaim 137,085,087 (137,085,087) -- Claims payables
Utang koasuransi 91,592,644 (91,592,644) -- Coinsurance payables
Liabilitas sewa 2,667,406 -- 2,667,406 Lease liabilities
Beban akrual 192,439,068 -- 192,439,068 Accrued expenses
Utang pajak 45,554,207 -- 45,554,207 Taxes payables
Utang lain-lain 144,369,858 330,747,737 475,117,595 Other payables
Liabilitas imbalan kerja 203,963,166 -- 203,963,166 Employee benefits liabilities
JUMLAH LIABILITAS 10,077,781,266 (2,382,932,203) 7,694,849,063 TOTAL LIABILITIES
EKUITAS EQUITY
Ekuitas yang dapat diatribusikan Equity attributable to equity
kepada pemilik entitas induk: owner's holders of the parent:
Modal saham - nilai nominal Share capital - par value
Rp50 (nilai penuh) per saham Rp50 (full amount) per share
Modal dasar - Authorized -
6.400.000.000 saham 6,400,000,000 shares
Modal ditempatkan dan disetor penuh - Issued and fully paid -
3.555.575.600 saham dengan jumlah 3,555,575,600 shares
nilai nominal seluruhnya sebesar with a total nominal value
Rp177.778.780.000 (nilai penuh) Rp177,778,780,000 (full amount)
per 31 Desember 2024 as of December 31, 2024
nilai nominal Share capital
Rp50 (nilai penuh) per saham Rp50 (full amount) per share
Modal dasar - Authorized -
6.400.000.000 saham 6,400,000,000 shares
Modal ditempatkan dan disetor penuh - Issued and fully paid -
3.555.575.600 saham dengan jumlah 3,555,575,600 shares
nilai nominal seluruhnya sebesar with a total nominal value
Rp177.778.780.000 (nilai penuh) Rp177,778,780,000 (full amount)
per 31 Desember 2023 177,778,780 -- 177,778,780 as of December 31, 2023
Tambahan modal disetor 647,666,679 -- 647,666,679 Additional paid in capital
Keuntungan yang belum Unrealized gains on
direalisasi atas efek - efek available-for-sale
yang tersedia untuk dijual, neto (70,824,181) 32,973,875 (37,850,306) marketable securities, net
Approval for printing Paraf:
Page 655
Lampiran V Attachment V
PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
ENTITAS INDUK PARENT ENTITY
CATATAN ATAS INVESTASI PADA ENTITAS ANAK NOTES ON INVESTMENTS IN SUBSIDIARIES
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31 Desember/ December 31, 2024
Penyesuaian
Sebelum Penyajian Penyajian Kembali/ Setelah Penyajian
Kembali/ Restatement Kembali/
Before Restatement adjustment After Restatement
Rp Rp Rp
Surplus revaluasi aset tetap 6,715,058 -- 6,715,058 Fixed assets revaluation surplus
Pengukuran Kembali atas Remeasurement of
Beban Keuangan Asuransi -- 23,668,817 23,668,817 Insurance Finance Expense
Saldo laba Retained earnings
Ditentukan penggunaannya 413,313,271 -- 413,313,271 Appropriated
Belum ditentukan penggunaannya 4,661,348,121 (685,609,517) 3,975,738,604 Unappropriated
JUMLAH EKUITAS 5,835,997,728 (628,966,825) 5,207,030,903 TOTAL EQUITY
JUMLAH LIABILITAS TOTAL LIABILITIES AND
DAN EKUITAS 15,913,778,994 (3,011,899,028) 12,901,879,966 EQUITY
31 Desember/ December 31, 2023
Penyesuaian
Sebelum Penyajian Penyajian Kembali/ Setelah Penyajian
Kembali/ Restatement Kembali/
Before Restatement adjustment After Restatement
Rp Rp Rp
ASET ASSETS
Kas dan bank 306,363,888 (401,295) 305,962,593 Cash on hand and in banks
Investasi Investments
Deposito berjangka 1,684,802,851 (5,464,466) 1,679,338,385 Time deposits
Efek-efek 3,569,167,053 (10,396,943) 3,558,770,110 Marketable securities
Penyertaan langsung 835,782,227 (125) 835,782,102 Direct participation
Reksadana 460,165,233 -- 460,165,233 Mutual funds
Aset kontrak asuransi Insurance and Reinsurance
dan reasuransi 5,324,279,752 (53,881,420) 5,270,398,332 Contract Assets
Piutang premi, neto 1,552,578,552 (1,552,578,552) -- Premium receivables, net
Piutang koasuransi, neto 422,878,924 (422,878,924) -- Coinsurance receivables, net
Piutang reasuransi dan Reinsurance and retrocession
retrosesi, neto 450,316,458 (450,316,458) -- receivables, net
Piutang lain-lain 86,854,527 22,919,280 109,773,807 Other receivables
Aset tetap, neto 21,090,317 -- 21,090,317 Fixed assets, net
Aset tak berwujud, neto -- -- -- Intangible assets, net
Aset hak guna, neto 29,400,579 -- 29,400,579 Right use of assets, net
Biaya dibayar di muka dan uang muka 37,087,683 -- 37,087,683 Prepaid expenses and advances
Tagihan kelebihan pembayaran pajak -- -- -- Claims for tax refund
Aset pajak tangguhan 94,337,029 -- 94,337,029 Deferred tax assets
Aset lain-lain 190,016,932 (464) 190,016,468 Other assets
JUMLAH ASET 15,065,122,005 (2,472,999,367) 12,592,122,638 TOTAL ASSETS
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
Liabilitas kontrak asuransi Insurance and Reinsurance
dan reasuransi 6,286,631,863 255,775,842 6,542,407,705 Contract Liabilities
Utang reasuransi dan Reinsurance and
retrosesi 1,893,727,930 (1,893,727,930) -- retrocession payables
Utang komisi 67,372,081 (67,372,081) -- Commissions payables
Utang klaim 270,261,576 (270,261,576) -- Claims payables
Utang koasuransi 73,562,226 (73,562,226) -- Coinsurance payables
Liabilitas sewa 978,276 -- 978,276 Lease liabilities
Beban akrual 208,005,199 -- 208,005,199 Accrued expenses
Tagihan kekurangan pembayaran pajak 2,849,766 -- 2,849,766 Tax underpayment bill
Utang pajak 145,996,640 -- 145,996,640 Taxes payables
Utang lain-lain 198,103,928 57,012,372 255,116,300 Other payables
Liabilitas imbalan kerja 263,207,061 -- 263,207,061 Employee benefits liabilities
JUMLAH LIABILITAS 9,410,696,546 (1,992,135,599) 7,418,560,947 TOTAL LIABILITIES
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Lampiran V Attachment V
PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
ENTITAS INDUK PARENT ENTITY
CATATAN ATAS INVESTASI PADA ENTITAS ANAK NOTES ON INVESTMENTS IN SUBSIDIARIES
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31 Desember/ December 31, 2023
Penyesuaian
Sebelum Penyajian Penyajian Kembali/ Setelah Penyajian
Kembali/ Restatement Kembali/
Before Restatement adjustment After Restatement
Rp Rp Rp
EKUITAS EQUITY
Ekuitas yang dapat diatribusikan Equity attributable to equity
kepada pemilik entitas induk: owner's holders of the parent:
Modal saham - nilai nominal Share capital - par value
Rp50 (nilai penuh) per saham Rp50 (full amount) per share
Modal dasar - Authorized -
6.400.000.000 saham 6,400,000,000 shares
Modal ditempatkan dan disetor penuh - Issued and fully paid -
3.555.575.600 saham dengan jumlah 3,555,575,600 shares
nilai nominal seluruhnya sebesar with a total nominal value
Rp177.778.780.000 (nilai penuh) Rp177,778,780,000 (full amount)
per 31 Desember 2024 as of December 31, 2024
nilai nominal Share capital
Rp100 (nilai penuh) per saham Rp100 (full amount) per share
Modal dasar - Authorized -
6.400.000.000 saham 6,400,000,000 shares
Modal ditempatkan dan disetor penuh - Issued and fully paid -
3.555.575.600 saham dengan jumlah 3,555,575,600 shares
nilai nominal seluruhnya sebesar with a total nominal value
Rp177.778.780.000 (nilai penuh) Rp177,778,780,000 (full amount)
per 31 Desember 2023 177,778,780 -- 177,778,780 as of December 31, 2023
Tambahan modal disetor 647,666,679 -- 647,666,679 Additional paid in capital
Keuntungan yang belum Unrealized gains on
direalisasi atas efek - efek available-for-sale
yang tersedia untuk dijual, neto 20,640,108 6,590,959 27,231,067 marketable securities, net
Surplus revaluasi aset tetap 6,575,061 -- 6,575,061 Fixed assets revaluation surplus
Saldo laba Retained earnings
Ditentukan penggunaannya 413,313,271 -- 413,313,271 Appropriated
Belum ditentukan penggunaannya 4,388,451,560 (487,454,727) 3,900,996,833 Unappropriated
JUMLAH EKUITAS 5,654,425,459 (480,863,768) 5,173,561,691 TOTAL EQUITY
JUMLAH LIABILITAS TOTAL LIABILITIES AND
DAN EKUITAS 15,065,122,005 (2,472,999,367) 12,592,122,638 EQUITY
Laporan Laba Rugi dan Penghasilan Statement of Profit or Loss and Other
Komprehensif Lain Konsolidasian Comprehensive Income
31 Desember/ December 31, 2024
Penyesuaian
Sebelum Penyajian Penyajian Kembali/ Setelah Penyajian
Kembali/ Restatement Kembali/
Before Restatement adjustment After Restatement
Rp Rp Rp
PENDAPATAN ASURANSI DAN INSURANCE AND REINSURANCE
REASURANSI REVENUES
Pendapatan Asuransi -- 4,231,935,988 Insurance revenue
Penghasilan kontrak reasuransi -- (2,751,973,160) Income from reinsurance contracts
Pendapatan premi Premium income
Premi bruto 5,674,198,430 (5,674,198,430) -- Gross premium
Premi reasuransi dan Reinsurance and
retrosesi (4,492,675,033) 4,492,675,033 -- retrocession premium
Perubahan premi yang Changes in unearned
belum merupakan pendapatan premium reserves and
dan liabilitas manfaat liabilities for future
polis masa depan (287,451,680) 287,451,680 -- policy benefits
Perubahan aset reasuransi atas
premi yang belum Changes in reinsurance assets of
merupakan pendapatan unearned premium reserves
dan liabilitas manfaat and liabilities for future
polis masa depan 249,854,765 (249,854,765) -- policy benefits
Pendapatan premi, neto 1,143,926,482 (1,143,926,482) 1,479,962,828 Premium income, net
Pendapatan keuangan dari Net finance income from
kontrak asuransi -- -- (277,179,481) insurance contracts
Beban komisi, neto 100,978,840 (100,978,840) -- Commission expense, net
Jumlah pendapatan underwriting 1,244,905,322 1,202,783,347 Total underwriting revenues
Pendapatan investasi 332,685,585 (26,382,915) 306,302,670 Investment income
JUMLAH PENDAPATAN 1,577,590,907 (68,504,890) 1,509,086,017 TOTAL REVENUES
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Lampiran V Attachment V
PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
ENTITAS INDUK PARENT ENTITY
CATATAN ATAS INVESTASI PADA ENTITAS ANAK NOTES ON INVESTMENTS IN SUBSIDIARIES
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31 Desember/ December 31, 2024
Penyesuaian
Sebelum Penyajian Penyajian Kembali/ Setelah Penyajian
Kembali/ Restatement Kembali/
Before Restatement adjustment After Restatement
Rp Rp Rp
BEBAN EXPENSES
Beban jasa asuransi -- (2,079,585,855) (2,079,585,855) Insurance service expense
Beban kontrak reasuransi -- 1,356,134,922 1,356,134,922 Reinsurance contracts expense
Beban klaim Claim expenses
Klaim bruto (1,044,700,678) 1,044,700,678 -- Gross claims
Klaim reasuransi Reinsurance
dan retrosesi 693,432,501 (693,432,501) -- and retrocession claims
Perubahan estimasi Changes in estimated
liabilitas klaim (764,381,382) 764,381,382 -- claims liabilities
Perubahan aset reasuransi atas Changes in reinsurance assets
estimasi liabilitas klaim 701,750,479 (701,750,479) -- for estimated liabilities claims
Jumlah beban klaim neto (413,899,080) (309,551,853) (723,450,933) Total net claim expenses
Beban operasi lain-lain (441,911,025) 127,323,229 (314,587,796) Other Operating expenses
Pendapatan (beban) lain-lain, neto 92,421,184 52,578,724 144,999,908 Other income (expenses), net
JUMLAH BEBAN (763,388,921) (129,649,900) (893,038,821) TOTAL EXPENSES
Laba sebelum bagian laba bersih Income before share in associates’
entitas asosiasi dan beban pajak net income and final tax and
final dan pajak penghasilan 814,201,986 (198,154,790) 616,047,196 income tax expenses
Laba sebelum beban pajak final Income before final tax and
dan pajak penghasilan 814,201,986 (198,154,790) 616,047,196 income tax expenses
Beban pajak final (43,036,572) -- (43,036,572) Final tax expense
Laba sebelum beban pajak Income before income tax
penghasilan 771,165,414 (198,154,790) 573,010,624 expenses
Beban pajak penghasilan (113,957,841) (0) (113,957,841) Income tax expense
LABA TAHUN BERJALAN 657,207,573 (198,154,790) 459,052,783 INCOME FOR THE YEAR
PENGHASILAN KOMPREHENSIF OTHER COMPREHENSIVE
LAIN INCOME
Pos yang tidak akan direklasifikasi Items that will not be reclassified
ke laba rugi: to profit or loss:
Pengukuran kembali atas Remeasurement of employee
liabilitas imbalan kerja 67,399,431 -- 67,399,431 benefits liability
Surplus revaluasi aset tetap 139,997 -- 139,997 Fixed assets revaluation surplus
Pajak penghasilan terkait pos Income tax related to items
yang tidak akan direklasifikasi that will not be reclassified
ke laba rugi (13,463,432) -- (13,463,432) to profit or loss
Pos yang akan direklasifikasi Items that will be reclassified
ke laba rugi: to profit or loss:
Keuntungan yang
belum direalisasi atas Unrealized gains
efek-efek tersedia untuk on available-for- sale
dijual (85,262,276) 13,978,890 (71,283,386) marketable securities
Pajak penghasilan terkait pos Income tax related to items
yang akan direklasifikasi that will be reclassified
ke laba rugi (6,202,013) 12,404,026 6,202,013 to profit or loss
Pengukuran Kembali atas Remeasurement of
Beban Keuangan Asuransi -- 23,668,817 23,668,817 Insurance Finance Expense
Jumlah penghasilan komprehensif Total other comprehensive
lain setelah pajak (37,388,293) 50,051,733 12,663,440 income after tax
JUMLAH PENGHASILAN TOTAL COMPREHENSIVE
KOMPREHENSIF TAHUN INCOME
BERJALAN 657,207,573 (185,491,350) 471,716,223 FOR THE YEAR
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Lampiran V Attachment V
PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
ENTITAS INDUK PARENT ENTITY
CATATAN ATAS INVESTASI PADA ENTITAS ANAK NOTES ON INVESTMENTS IN SUBSIDIARIES
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. Penyertaan Langsung Dan Investasi Di 3. Direct Participation And Investment In
Entitas Bertujuan Khusus Special Purpose Entity
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, the
entitas induk memiliki penyertaan langsung parent entity have direct participation which
pada entitas yang dicatat dengan biaya accounted at cost method as follows:
perolehan sebagai berikut:
2025 2024
Rp Rp
Entitas anak Subsidiaries
PT Tugu Pratama Interindo 1,704,883,676 1,704,883,676 PT Tugu Pratama Interindo
Tugu Insurance Company Limited Tugu Insurance Company Limited
(Hongkong) 130,329,000 130,329,000 (Hongkong)
YHT & Company Limited -- 97,227 YHT & Company Limited
Entitas asosiasi Associate entity
PT Asuransi Samsung Tugu 27,588,696 27,588,696 PT Asuransi Samsung Tugu
Kepemilikan dibawah 20% Ownership below 20%
PT Reasuransi Maipark Indonesia 27,544,207 27,544,207 PT Reasuransi Maipark Indonesia
Jumlah 1,890,345,579 1,890,442,806 Total
Approval for printing Paraf:
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Lampiran VI Attachment VI
PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN STATEMENTS OF FINANCIAL POSITION
Pada Tanggal 31 Desember 2025 (tidak diaudit) December 31, 2025 (unaudited)
dan 2024 (tidak diaudit) and 2024 (unaudited)
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2025 2024
Rp Rp
ASET ASSETS
Kas dan bank 734,526,304 358,000,320 Cash on hand and in banks
Investasi Investments
Deposito berjangka 3,198,211,343 2,160,840,127 Time deposits
Efek-efek 7,165,030,420 7,677,715,514 Marketable securities
Penyertaan langsung 28,019,206 28,019,206 Direct participation
Investasi pada entitas asosiasi 183,320,432 177,265,802 Investment in associates
Properti investasi 1,143,952,266 1,179,943,393 Investment properties
Piutang premi dan Premium and cession
sesi, neto 1,636,404,052 1,616,850,321 receivables, net
Piutang koasuransi, neto 108,227,474 192,273,045 Coinsurance receivables, net
Piutang reasuransi dan Reinsurance and retrocession
retrosesi, neto 907,056,170 486,022,965 receivables, net
Piutang lain-lain 487,390,911 335,086,216 Other receivables
Aset tetap, neto 2,968,545,237 2,906,940,891 Fixed assets, net
Aset tak berwujud, neto 110,844,449 123,678,966 Intangible assets, net
Aset hak guna, neto 27,860,925 23,367,109 Right use of assets, net
Aset reasuransi 11,785,616,563 8,023,804,564 Reinsurance assets
Biaya dibayar di muka dan uang muka 37,054,000 56,730,903 Prepaid expenses and advances
Pajak dibayar di muka 95,294,898 79,681,846 Prepaid taxes
Aset pajak tangguhan 301,898,337 293,205,718 Deferred tax assets
Aset lain-lain 584,963,853 630,643,626 Other assets
JUMLAH ASET 31,504,216,841 26,350,070,532 TOTAL ASSETS
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
Utang reasuransi dan Reinsurance and
retrosesi 2,383,435,451 1,835,027,181 retrocession payables
Utang komisi 63,937,309 96,142,324 Commissions payables
Utang klaim 78,429,214 155,449,063 Claims payables
Utang koasuransi 141,762,030 91,592,644 Coinsurance payables
Pinjaman diterima 632,029,429 527,075,229 Borrowings
Utang pembiayaan konsumen Consumer finance
dan sewa pembiayaan 141,455,979 117,815,784 and leases payables
Liabilitas sewa 12,172,826 24,567,325 Lease liabilities
Beban akrual 388,030,521 289,365,193 Accrued expenses
Tagihan kekurangan pembayaran pajak -- -- Tax underpayment bill
Utang pajak 53,490,195 50,973,809 Taxes payables
Utang lain-lain 346,332,953 251,399,834 Other payables
Liabilitas asuransi 16,029,878,897 12,171,114,196 Insurance liabilities
Liabilitas imbalan kerja 218,794,827 230,998,378 Employee benefits liabilities
JUMLAH LIABILITAS 20,489,749,631 15,841,520,960 TOTAL LIABILITIES
Approval for printing Par
Page 660
Lampiran VI Attachment VI
PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN STATEMENTS OF FINANCIAL POSITION
Pada Tanggal 31 Desember 2025 (tidak diaudit) December 31, 2025 (unaudited)
dan 2024 (tidak diaudit) and 2024 (unaudited)
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2025 2024
Rp Rp
EKUITAS EQUITY
Ekuitas yang dapat diatribusikan Equity attributable to equity
kepada pemilik entitas induk: owner's holders of the parent:
Modal saham - nilai nominal Share capital - par value
Rp50 (nilai penuh) per saham Rp50 (full amount) per share
Modal dasar - Authorized -
6.400.000.000 saham 6,400,000,000 shares
Modal ditempatkan dan disetor penuh - Issued and fully paid -
3.555.575.600 saham dengan jumlah 3,555,575,600 shares
nilai nominal seluruhnya sebesar with a total nominal value
Rp177.778.780.000 (nilai penuh) Rp177,778,780,000 (full amount)
per 31 Desember 2025 as of December 31, 2025
nilai nominal Share capital
Rp50 (nilai penuh) per saham Rp50 (full amount) per share
Modal dasar - Authorized -
6.400.000.000 saham 6,400,000,000 shares
Modal ditempatkan dan disetor penuh - Issued and fully paid -
3.555.575.600 saham dengan jumlah 3,555,575,600 shares
nilai nominal seluruhnya sebesar with a total nominal value
Rp177.778.780.000 (nilai penuh) Rp177,778,780,000 (full amount)
per 31 Desember 2024 177,778,780 177,778,780 as of December 31, 2024
Tambahan modal disetor 625,460,209 625,460,209 Additional paid in capital
Selisih kurs penjabaran
laporan keuangan (24,978,821) (32,356,770) Translation adjustments
Selisih transaksi antara pemegang Difference in transaction between
saham entitas anak 105,555,883 105,555,883 shareholders of a subsidiary
Keuntungan yang belum Unrealized gains on
direalisasi atas efek - efek available-for-sale
yang tersedia untuk dijual, neto 137,469,789 (95,569,506) marketable securities, net
Surplus revaluasi aset tetap 1,844,607,780 1,998,384,997 Fixed assets revaluation surplus
Saldo laba Retained earnings
Ditentukan penggunaannya 413,313,271 413,313,271 Appropriated
Belum ditentukan penggunaannya 6,924,951,122 6,578,903,836 Unappropriated
Sub-jumlah ekuitas yang
dapat diatribusikan kepada Equity attributable to equity
pemilik entitas induk 10,204,158,012 9,771,470,700 owners holders of the parent
Kepentingan non-pengendali 810,309,198 737,078,872 Non-controlling interest
JUMLAH EKUITAS 11,014,467,210 10,508,549,572 TOTAL EQUITY
JUMLAH LIABILITAS TOTAL LIABILITIES AND
DAN EKUITAS 31,504,216,841 26,350,070,532 EQUITY
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Page 661
Lampiran VII Attachment VII
PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
LAPORAN LABA RUGI DAN STATEMENTS OF PROFIT OR LOSS AND
PENGHASILAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 (tidak diaudit) December 31, 2025 (unaudited)
dan 2024 (tidak diaudit) and 2024 (unaudited)
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2025 2024
Rp Rp
PENDAPATAN ASURANSI DAN INSURANCE AND REINSURANCE
REASURANSI REVENUES
Pendapatan underwriting Underwriting revenues
Pendapatan premi Premium income
Premi bruto 9,827,858,420 8,536,877,518 Gross premium
Reinsurance and
Premi reasuransi dan retrosesi (6,316,682,099) (4,754,995,256) retrocession premium
Perubahan premi yang Changes in unearned
belum merupakan pendapatan premium reserves and
dan liabilitas manfaat liabilities for future
polis masa depan 70,815,245 (18,203,400) policy benefits
Pendapatan premi, neto 3,581,991,566 3,763,678,862 Premium income, net
Beban komisi, neto (614,678,248) (793,419,627) Commission expense, net
Jumlah pendapatan underwriting 2,967,313,318 2,970,259,235 Total underwriting revenues
Pendapatan investasi 711,104,298 443,286,914 Investment income
Pendapatan usaha lainnya 532,265,220 519,850,137 Other operating revenues
JUMLAH PENDAPATAN 4,210,682,836 3,933,396,286 TOTAL REVENUES
BEBAN EXPENSES
Beban klaim Claim expenses
Klaim bruto (2,942,948,825) (2,689,824,306) Gross claims
Klaim reasuransi Reinsurance
dan retrosesi 1,035,483,600 885,785,313 and retrocession claims
Perubahan estimasi liabilitas klaim Changes in estimated
(Aset Reasuransi) - net (157,992,596) (243,630,821) claims liabilities
Jumlah beban klaim neto (2,065,457,820) (2,047,669,814) Total net claim expenses
Beban usaha (940,582,354) (760,121,157) Operating expenses
Beban usaha lainnya (306,417,721) (309,633,130) Other operating expenses
Pendapatan (beban) lain-lain, neto (9,063,110) 106,043,082 Other income (expenses), net
JUMLAH BEBAN (3,321,521,005) (3,011,381,019) TOTAL EXPENSES
Laba sebelum bagian laba bersih Income before share in associates’
entitas asosiasi dan beban pajak net income and final tax and
final dan pajak penghasilan 889,161,830 922,015,267 income tax expenses
Bagian laba bersih entitas asosiasi 4,363,598 11,366,384 Share in associates net income
Laba sebelum beban pajak final Income before final tax and
dan pajak penghasilan 893,525,429 933,381,651 income tax expenses
Beban pajak final (83,591,857) (69,280,090) Final tax expense
Laba sebelum beban pajak Income before income tax
penghasilan 809,933,572 864,101,561 expenses
Beban pajak penghasilan (101,219,728) (113,588,770) Income tax expense
LABA TAHUN BERJALAN 708,713,844 750,512,791 INCOME FOR THE YEAR
Approval for printing Par
Page 662
Lampiran VII Attachment VII
PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
LAPORAN LABA RUGI DAN STATEMENTS OF PROFIT OR LOSS AND
PENGHASILAN KOMPREHENSIF LAIN (Lanjutan) OTHER COMPREHENSIVE INCOME (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 (tidak diaudit) December 31, 2025 (unaudited)
dan 2024 (tidak diaudit) and 2024 (unaudited)
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2025 2024
Rp Rp
PENGHASILAN KOMPREHENSIF OTHER COMPREHENSIVE
LAIN INCOME
Pos yang tidak akan direklasifikasi Items that will not be reclassified
ke laba rugi: to profit or loss:
Pengukuran kembali atas Remeasurement of employee
liabilitas imbalan kerja 1,489,523 69,704,724 benefits liability
Surplus revaluasi aset tetap (153,777,217) (28,966,956) Fixed assets revaluation surplus
Pajak penghasilan terkait pos Income tax related to items
yang tidak akan direklasifikasi that will not be reclassified
ke laba rugi (2,692,894) (14,350,305) to profit or loss
Pos yang akan direklasifikasi Items that will be reclassified
ke laba rugi: to profit or loss:
Keuntungan yang
belum direalisasi atas Unrealized gains
efek-efek tersedia untuk on available-for - sale
dijual 233,039,295 (121,996,207) marketable securities
Selisih kurs penjabaran laporan
keuangan 9,458,908 5,322,571 Translation adjustments
Pajak penghasilan terkait pos Income tax related to items
yang akan direklasifikasi that will be reclassified
ke laba rugi (2,080,960) 6,722,643 to profit or loss
Jumlah penghasilan komprehensif Total other comprehensive
lain setelah pajak 85,436,655 (83,563,530) income after tax
JUMLAH PENGHASILAN TOTAL COMPREHENSIVE
KOMPREHENSIF TAHUN INCOME
BERJALAN 794,150,499 666,949,261 FOR THE YEAR
Laba tahun berjalan yang
dapat diatribusikan kepada: Income for the year attributable to:
Pemilik entitas induk 629,692,876 700,854,404 Equity owners of the parent entity
Kepentingan non-pengendali 79,020,968 49,658,387 Non-controlling interest
Jumlah 708,713,844 750,512,791 Total
Jumlah penghasilan komprehensif
tahun berjalan yang dapat Total comprehensive income
diatribusikan kepada: for the year attributable to:
Pemilik entitas induk 755,076,829 627,454,605 Equity owners of the parent entity
Kepentingan non-pengendali 39,073,670 39,494,656 Non-controlling interest
Jumlah 794,150,499 666,949,261 Total
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Page 663
Lampiran VIII Attachment VIII
PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
LAPORAN PERUBAHAN EKUITAS STATEMENT OF CHANGES IN EQUITY
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 (tidak diaudit) December 31, 2025 (unaudited)
dan 2024 (tidak diaudit) and 2024(unaudited)
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Keuntungan/
(kerugian)
yang belum
direalisasi atas
efek-efek
Selisih transaksi tersedia untuk
antara pemegang dijual, neto/ Ekuitas yang
saham entitas anak/ Selisih kurs Unrealized Surplus dapat diatribusikan
Tambahan Difference in penjabaran gain/ (loss) on revaluasi Saldo laba/Retained earnings kepada pemilik
modal disetor/ transactions laporan available - aset tetap/ Belum entitas induk/ Kepentingan non
Additional between keuangan/ for-sale Fixed assets Ditentukan Ditentukan Equity attributable pengendali/ Jumlah
Modal saham/ paid in shareholders of Translation marketable revaluation penggunaannya/ penggunaannya/ to equity holders Non-controlling ekuitas/
Share capital capital a subsidiary adjustments securities, net surplus Appropriated Unappropriated*) of the parent interest Total equity
Saldo per 31 Desember 2023 177,778,780 625,460,209 105,555,883 (37,679,259) 8,409,087 2,027,351,117 413,313,271 6,262,074,018 9,582,263,106 697,595,127 10,279,858,233 Balance as of December 31 2023
Dividen kas -- -- -- -- -- -- -- (438,247,011) (438,247,011) (10,911) (438,257,922) Cash dividends
Laba tahun berjalan -- -- -- -- -- -- -- 700,854,404 700,854,404 49,658,387 750,512,791 Income for the year
Pengukuran kembali liabilitas imbalan Remeasurement of employee
kerja setelah pajak -- -- -- -- -- -- -- 54,222,425 54,222,425 1,131,994 55,354,419 benefits liabilities after tax
Selisih kurs penjabaran laporan keuangan -- -- -- 5,322,489 -- -- -- -- 5,322,489 82 5,322,571 Translation adjustments
Keuntungan yang belum Unrealized gain on available-
direalisasi atas efek-efek tersedia for-sale marketable
untuk dijual neto setelah pajak -- -- -- -- (103,978,593) -- -- -- (103,978,593) (11,294,971) (115,273,564) securities net after tax
Surplus revaluasi aset tetap -- -- -- -- -- (28,966,120) -- -- (28,966,120) (836) (28,966,956) Fixed assets revaluation surplus
Saldo per 31 Desember 2024 177,778,780 625,460,209 105,555,883 (32,356,770) (95,569,506) 1,998,384,997 413,313,271 6,578,903,836 9,771,470,700 737,078,872 10,508,549,572 Balance as of December 31 2024
Dividen kas -- -- -- -- -- -- -- (280,341,762) (280,341,762) (7,891,099) (288,232,861) Cash dividends
Laba tahun berjalan -- -- -- -- -- -- -- 629,692,876 629,692,876 79,020,968 708,713,844 Income for the year
Pengukuran kembali liabilitas imbalan Remeasurement of employee
kerja setelah pajak -- -- -- -- -- -- -- (3,303,828) (3,303,828) 2,100,457 (1,203,371) benefits liabilities after tax
Selisih kurs penjabaran laporan keuangan -- -- -- 7,377,949 -- -- -- -- 7,377,949 -- 7,377,949 Translation adjustments
Keuntungan yang belum Unrealized gain on available-
direalisasi atas efek-efek tersedia for-sale marketable
untuk dijual neto setelah pajak -- -- -- -- 233,039,295 -- -- -- 233,039,295 -- 233,039,295 securities net after tax
Surplus revaluasi aset tetap -- -- -- -- -- (153,777,217) -- -- (153,777,217) (153,777,217) Fixed assets revaluation surplus
Saldo per 31 Desember 2025 177,778,780 625,460,209 105,555,883 (24,978,821) 137,469,789 1,844,607,780 413,313,271 6,924,951,122 10,204,158,012 810,309,198 11,014,467,210 Balance as of December 31 2025
Approval for printing Paraf:
Page 664
Lampiran IX Attachment IX
PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
LAPORAN ARUS KAS STATEMENTS OF CASH FLOWS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 (tidak diaudit) December 31, 2025 (unaudited)
dan 2024 (tidak diaudit) and 2024 (unaudited)
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2025 2024
Rp Rp
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS OPERASI OPERATING ACTIVITIES
Penerimaan kas dari tertanggung, Cash receipts from insured,
reasuradur, dan pelanggan 8,725,214,723 9,705,817,709 reinsurers, and customers
Pembayaran kas kepada tertanggung, Cash paid to insured, reinsurers,
reasuradur, pemasok, dan karyawan (7,430,886,469) (9,087,432,170) suppliers, and employees
Pembayaran pajak penghasilan (95,975,726) (204,329,167) Income tax paid
Penerimaan klaim atas pengembalian pajak -- Cash receipts from claim for tax refund
Penerimaan atas litigasi -- Cash receipts from litigation
Arus kas neto yang diperoleh dari Net cash flows provided by
aktivitas operasi 1,198,352,528 414,056,372 operating activities
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS INVESTASI INVESTING ACTIVITIES
Penerimaan bunga 383,426,608 469,732,911 Interest received
Penerimaan dividen 9,570,788 17,261,802 Dividends received
Pencairan (penempatan) Proceeds from sale (placement)
investasi, neto (664,085,050) (637,938,482) of investments, net
Perolehan aset tetap (282,918,024) (184,810,506) Acquisitions of fixed assets
Hasil penjualan aset tetap 17,558 612,236 Proceeds from sale of fixed assets
Perolehan properti investasi -- Acquisitions of investment property
Arus kas neto digunakan Net cash flows used
untuk aktivitas investasi (553,988,120) (335,142,039) for investing activities
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS PENDANAAN FINANCING ACTIVITIES
Pembayaran dividen (288,236,064) (438,257,922) Dividends paid
Pembayaran pinjaman diterima (160,831,713) (148,655,251) Payment of borrowings
Pencairan pinjaman diterima 265,785,913 379,580,927 Proceeds of borrowings receiving
Pembayaran utang sewa pembiayaan Payment of consumer finance
konsumen dan sewa pembiayaan (19,224,102) (19,224,102) and lease payable
Pembayaran bunga sewa pembiayaan (47,969,884) (21,835,313) Payment of lease payable interest
Pembayaran liabilitas sewa (11,132,569) (6,079,883) Payment of lease liabilities
Arus kas neto yang digunakan Net cash flows used in
untuk aktivitas pendanaan (261,608,419) (254,471,544) financing activities
KENAIKAN (PENURUNAN) NET INCREASE (DECREASE)
NETO KAS DAN BANK 382,755,988 (175,557,211) IN CASH AND BANKS
PENYESUAIAN ATAS ADJUSTMENT OF FOREIGN
SELISIH KURS (6,230,004) (4,022,470) EXCHANGES DIFFERENCE
KAS DAN BANK CASH AND BANKS
AWAL TAHUN 358,000,320 537,580,001 AT BEGINNING OF YEAR
KAS DAN BANK CASH AND BANKS AT
AKHIR TAHUN 734,526,304 358,000,320 END OF YEAR
Approval for printing Paraf:
Page 665
Lampiran X Attachment X
PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
ENTITAS INDUK PARENT ENTITY
LAPORAN POSISI KEUANGAN STATEMENTS OF FINANCIAL POSITION
Pada Tanggal 31 Desember 2025 (tidak diaudit) December 31, 2025 (unaudited)
dan 2024 (tidak diaudit) and 2024 (unaudited)
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31 Desember 2025/ 31 Desember 2024/
Desember 31, 2025 December 31, 2024
Rp Rp
ASET ASSETS
Kas dan bank 546,403,580 189,828,389 Cash on hand and in banks
Investasi Investments
Deposito berjangka 1,549,580,622 778,574,701 Time deposits
Efek-efek Marketable securities
- Nilai wajar melalui laba rugi 4,115,929,400 -- Fair value through profit or loss -
- Tersedia untuk dijual 190,725,678 4,610,000,177 Available-for-sale -
Reksadana 221,490,933 456,620,329 Mutual funds
Penyertaan langsung 835,685,000 835,685,000 Direct participation
Piutang premi, neto 2,319,645,685 1,369,311,733 Premium receivables, net
Piutang koasuransi, neto -- 192,273,045 Coinsurance receivables, net
Piutang reasuransi, neto 552,600 392,503,804 Reinsurance receivables, net
Piutang lain-lain 246,997,935 116,676,322 Other receivables
Biaya dibayar dimuka dan uang muka 13,448,976 30,044,201 Prepaid expenses and advances
Aset lain-lain 529,343,018 549,161,008 Other assets
Aset tetap, neto 14,380,135 15,611,021 Fixed assets, net
Aset hak guna, neto 17,156,268 10,768,918 Right of use asset, net
Aset reasuransi 9,496,808,987 6,275,884,997 Reinsurance assets
Aset pajak tangguhan 70,512,143 90,835,349 Deferred tax assets
JUMLAH ASET 20,168,660,960 15,913,778,994 TOTAL ASSETS
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
Utang reasuransi 3,846,642 1,825,502,581 Reinsurance payables
Utang komisi -- 96,142,324 Commissions payables
Utang klaim 2,648,213,136 137,085,087 Claims payables
Utang koasuransi -- 91,592,644 Coinsurance payables
Beban akrual 275,277,065 192,439,068 Accrued expenses
Tagihan kekurangan pembayaran pajak 28,733,030 -- Tax underpayment bill
Utang pajak 187,387,560 45,554,207 Taxes payables
Utang lain-lain 193,774,358 144,369,858 Other payables
Liabilitas imbalan kerja 10,544,273,270 203,963,166 Employee benefit liabilities
Liabilitas asuransi 1,676,690 7,338,464,925 Insurance liabilities
Liabilitas sewa -- 2,667,406 Lease liabilities
JUMLAH LIABILITAS 13,883,181,751 10,077,781,266 TOTAL LIABILITIES
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Page 666
Lampiran X Attachment X
PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
ENTITAS INDUK PARENT ENTITY
LAPORAN POSISI KEUANGAN STATEMENTS OF FINANCIAL POSITION
Pada Pada Tanggal 31 Desember 2025 (tidak diaudit) December 31, 2025 (unaudited)
dan 2024 (tidak diaudit) and 2024 (unaudited)
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31 Desember 2025/ 31 Desember 2024/
Desember 31, 2025 December 31, 2024
Rp Rp
EKUITAS EQUITY
Modal saham - Nilai nominal Share capital - Par value
Rp50 (nilai penuh) per saham Rp50 (full amount) per share
Modal dasar - 6.400.000.000 saham Authorized - 6,400,000,000 shares
Modal ditempatkan dan disetor penuh - Issued and fully paid -
3.555.575.600 saham dengan jumlah 3,555,575,600 shares
nilai nominal seluruhnya sebesar with a total nominal value
Rp177.778.780.000 (nilai penuh) Rp177,778,780,000 (full amount)
per 31 Desember 2025 as of December 31, 2025
Nilai nominal Share capital
Rp50 (nilai penuh) per saham Rp50 (full amount) per share
Modal dasar - 6.400.000.000 saham Authorized - 6,400,000,000 shares
Modal ditempatkan dan disetor penuh - Issued and fully paid -
3.555.575.600 saham dengan jumlah 3.555.575.600 shares
nilai nominal seluruhnya sebesar with a total nominal value
Rp177.778.780.000 (nilai penuh) Rp177,778,780,000 (full amount)
per 31 Desember 2024 177,778,780 177,778,780 as of December 31, 2024
Tambahan modal disetor 647,666,679 647,666,679 Additional paid in capital
Keuntungan/(kerugian) yang Changes in fair value of
belum direalisasi dari efek available-for-sale
yang tersedia untuk dijual, neto 92,473,477 (70,824,181) financial assets
Surplus revaluasi aset tetap 6,955,058 6,715,058 Fixed assets surplus revaluation
Saldo laba Retained earnings
Ditentukan penggunaannya 413,313,271 413,313,271 Appropriated
Belum ditentukan penggunaannya 4,947,291,944 4,661,348,121 Unappropriated
JUMLAH EKUITAS 6,285,479,209 5,835,997,728 TOTAL EQUITY
JUMLAH LIABILITAS DAN TOTAL LIABILITIES AND
EKUITAS 20,168,660,960 15,913,778,994 EQUITY
Approval for printing Par
Page 667
Lampiran XI Attachment XI
PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
ENTITAS INDUK PARENT ENTITY
LAPORAN LABA RUGI DAN STATEMENTS OF PROFIT OR LOSS AND
PENGHASILAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 (tidak diaudit) December 31, 2025 (unaudited)
dan 2024 (tidak diaudit) and 2024 (unaudited)
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Rp Rp
PENDAPATAN REVENUES
Pendapatan underwriting Underwriting income
Pendapatan premi Premium income
Premi bruto 6,372,421,512 5,674,198,430 Gross premium
Premi reasuransi (5,343,689,423) (4,492,675,033) Reinsurance premium
Perubahan cadangan premi yang Changes in unearned
belum merupakan pendapatan premium reserves and
dan liabilitas manfaat liabilities for future
polis masa depan 136,205,212 (287,451,680) policy benefits
Perubahan aset reasuransi atas Changes in reinsurance
cadangan premi yang assets of unearned
belum merupakan pendapatan premium reserves
dan liabilitas manfaat and liabilities for future
polis masa depan (70,574,350) 249,854,765 policy benefits
Pendapatan premi, neto 1,094,362,951 1,143,926,482 Premium income, net
Pendapatan komisi, neto 150,663,125 100,978,840 Commission income, net
Jumlah pendapatan underwriting 1,245,026,076 1,244,905,322 Total underwriting income
Pendapatan investasi 432,868,156 332,685,585 Investment income
JUMLAH PENDAPATAN 1,677,894,232 1,577,590,907 TOTAL REVENUES
BEBAN EXPENSES
Beban klaim Claim expenses
Klaim bruto (1,163,340,012) (1,044,700,678) Gross claims
Klaim reasuransi 821,358,835 693,432,501 Reinsurance claims
Perubahan estimasi Changes in estimated
liabilitas klaim (50,515,217) (764,381,382) claims liabilities
Perubahan aset reasuransi atas Changes in reinsurance assets
estimasi liabilitas klaim -- 701,750,479 of estimated claims liabilities
Jumlah beban klaim, neto (392,496,394) (413,899,080) Total net claim expenses
Beban usaha (560,761,479) (441,911,025) Operating expenses
Pendapatan (beban) lain-lain, neto 3,842,328 92,421,184 Other income (expenses), net
JUMLAH BEBAN (949,415,545) (763,388,921) TOTAL EXPENSES
LABA SEBELUM BEBAN PAJAK INCOME BEFORE FINAL TAX
FINAL DAN PAJAK PENGHASILAN 728,478,687 814,201,986 AND INCOME TAX EXPENSES
BEBAN PAJAK FINAL (56,146,903) (43,036,572) FINAL TAX EXPENSE
LABA SEBELUM BEBAN INCOME BEFORE INCOME
PAJAK PENGHASILAN 672,331,784 771,165,414 TAX EXPENSES
BEBAN PAJAK PENGHASILAN (108,512,696) (113,957,841) INCOME TAX EXPENSE
LABA TAHUN BERJALAN 563,819,088 657,207,573 INCOME FOR THE YEAR
Approval for printing Par
Page 668
Lampiran XI Attachment XI
PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
ENTITAS INDUK PARENT ENTITY
LAPORAN LABA RUGI DAN STATEMENTS OF PROFIT OR LOSS AND
PENGHASILAN KOMPREHENSIF LAIN (Lanjutan) OTHER COMPREHENSIVE INCOME (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 (tidak diaudit) December 31, 2025 (unaudited)
dan 2024 (tidak diaudit) and 2024 (unaudited)
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Rp Rp
PENGHASILAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME
Pos yang tidak akan direklasifikasi Items that will not be reclassified
ke laba rugi: to profit or loss:
(Kerugian) keuntungan Actuarial (loss) gain
aktuarial atas liabilitas on post-employee
imbalan pasca kerja 93,932,314 67,399,431 benefits liability
Surplus revaluasi aset tetap 240,000 139,997 Fixed assets revaluation surplus
Pajak penghasilan terkait pos Income tax related to the items
yang tidak akan direklasifikasi that will not be reclassified
ke laba rugi (4,151,232) (13,463,432) to profit or loss
Pos yang akan direklasifikasi Items that will not be reclassified
ke laba rugi: to profit or loss:
Keuntungan (kerugian) yang belum Unrealized gain (loss)
direalisasi atas efek-efek on available-for-sale
yang tersedia untuk dijual 163,297,658 (85,262,276) marketable securities
Pajak penghasilan terkait pos Income tax related to the items
yang tidak akan direklasifikasi that will not be reclassified
ke laba rugi (3,603,218) (6,202,013) to profit or loss
Jumlah penghasilan komprehensif Total other comprehensive
lain setelah pajak 249,715,522 (37,388,293) income after tax
JUMLAH PENGHASILAN TOTAL COMPREHENSIVE
KOMPREHENSIF TAHUN BERJALAN 813,534,610 619,819,280 INCOME FOR THE YEAR
Approval for printing Par
Page 669
Lampiran XII Attachment XII
PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
ENTITAS INDUK PARENT ENTITY
LAPORAN PERUBAHAN EKUITAS STATEMENT OF CHANGES IN EQUITY
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 (tidak diaudit) December 31, 2025 (unaudited)
dan 2024 (tidak diaudit) and 2024(unaudited)
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
(Kerugian)
keuntungan
yang belum
direalisasi atas
efek-efek
tersedia untuk
dijual - neto/ Surplus
Unrealized revaluasi Saldo laba/ Retained earnings
Tambahan (loss) gain on aset tetap/ Belum
Modal disetor/ available - for- Fixed assets Ditentukan ditentukan
Modal Saham/ Additional sale marketable revaluation penggunaannya/ penggunaannya/ Jumlah Ekuitas/
Share Capital paid in capital securities - net surplus Appropriated Unappropriated Total Equity
Saldo pada tanggal 31 Desember 2023 177,778,780 647,666,679 20,640,108 6,575,061 413,313,271 4,388,451,560 5,654,425,459 Balance as of December 31, 2023
Dividen -- -- -- -- -- (438,247,011) (438,247,011) Dividend
Laba tahun berjalan -- -- -- -- -- 657,207,573 657,207,573 Income for the year
Keuntungan yang belum direalisasi
atas efek-efek tersedia untuk Unrealized gain on available-for-sale
dijual, neto setelah pajak -- -- (91,464,289) -- -- -- (91,464,289) marketable securities, net after tax
Pengukuran kembali liabilitas imbalan Remeasurement of employee
kerja setelah pajak -- -- -- -- -- 53,935,999 53,935,999 benefits liabilities after tax
Surplus revaluasi aset tetap -- -- -- 139,997 -- -- 139,997 Fixed asset revaluation surplus
Saldo pada tanggal 31 Desember 2024 177,778,780 647,666,679 (70,824,181) 6,715,058 413,313,271 4,661,348,121 5,835,997,728 Balance as of December 31, 2024
Dividen -- -- -- -- -- (280,341,762) (280,341,762) Dividend
Laba tahun berjalan -- -- -- -- -- 563,819,088 563,819,088 Income for the year
Keuntungan yang belum direalisasi
atas efek-efek tersedia untuk Unrealized gain on available-for-sale
dijual, neto setelah pajak -- -- 169,794,823 -- -- -- 169,794,823 marketable securities, net after tax
Pengukuran kembali liabilitas imbalan Remeasurement of employee
kerja setelah pajak -- -- -- -- -- (4,030,668) (4,030,668) benefits liabilities after tax
Surplus revaluasi aset tetap -- -- -- 240,000 -- -- 240,000 Fixed asset revaluation surplus
Saldo pada tanggal 31 Desember 2025 177,778,780 647,666,679 98,970,642 6,955,058 413,313,271 4,940,794,779 6,285,479,209 Balance as of December 31, 2024
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Lampiran XIII Attachment XIII
PT ASURANSI TUGU PRATAMA INDONESIA TBK PT ASURANSI TUGU PRATAMA INDONESIA TBK
ENTITAS INDUK PARENT ENTITY
LAPORAN ARUS KAS STATEMENTS OF CASH FLOWS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 (tidak diaudit) December 31, 2025 (unaudited)
dan 2024 (tidak diaudit) and 2024 (unaudited)
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Rp Rp
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS OPERASI OPERATING ACTIVITIES
Penerimaan kas dari tertanggung, Cash receipts from insured,
reasuradur dan pelanggan 3,107,758,263 6,546,887,635 reinsurers and customers
Pembayaran kas kepada tertanggung, Cash paid to insured, reinsurers,
reasuradur, pemasok dan karyawan (3,223,788,987) (6,121,652,541) suppliers and employees
Kas diperoleh dari operasi (116,030,724) 425,235,094 Cash generated from operations
Pembayaran pajak penghasilan (117,717,580) (204,329,166) Income tax paid
Kas bersih yang diperoleh dari Net cash provided from
aktivitas operasi (233,748,304) 220,905,928 operating activities
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS INVESTASI INVESTING ACTIVITIES
Penerimaan bunga 383,426,608 355,603,261 Interest received
Penerimaan dividen 9,570,788 8,608,918 Dividends received
Proceeds from placement
Penempatan investasi, neto (76,559,166) (262,069,722) of investments, net
Perolehan aset tetap dan Acquisitions of fixed assets
properti investasi (4,587,869) (439,462) and investment property
Kas bersih yang digunakan Net cash provided used
untuk aktivitas investasi 311,850,361 101,702,995 in investing activities
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS PENDANAAN FINANCING ACTIVITIES
Pembayaran dividen 280,341,762 (438,247,011) Dividends paid
Pembayaran liabilitas sewa (1,740,258) (624,486) Payment of lease liabilities
Kas bersih yang digunakan Net cash used
untuk aktivitas pendanaan 278,601,504 (438,871,497) in financing activities
PENURUNAN NET DECREASE
KAS DAN BANK NETO 356,703,561 (116,262,574) IN CASH AND BANKS
CASH AND BANKS
KAS DAN BANK AWAL TAHUN 189,700,019 305,962,593 AT BEGINNING OF YEAR
KAS DAN BANK AKHIR TAHUN 546,403,580 189,700,019 CASH AND BANKS AT END OF YEAR
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Page 672
Wisma Tugu I
Jl. H.R. Rasuna Said Kav. C 8-9
Jakarta, Indonesia - 12920
+62-21 529 61777 (hunting)
+62-21 529 61555, 529 62555
calltia@tugu.com
www.tugu.com
@tuguinsurance
Tugu Insurance
@TuguInsurance
PT Asuransi Tugu Pratama Indonesia Tbk
@tuguinsurance
@tuguinsurance
Info selengkapnya
kunjungi website:
www.tugu.com
Names mentioned 159 people and organisations named in the text · linked when the evidence is strong
unresolved
org
Indonesia Tbk
p.2 ×3
unresolved
org
Asuransi Tugu Pratama Tbk
p.2 ×3
unresolved
person
Business Outlook
· Komisaris
p.6
unresolved
—
136 Informasi Mengenai Kantor Akuntan
p.6
unresolved
—
Certifications Edi Yoga Prasetyo
· Direktur
p.16 ×25
unresolved
org
Bank Shinhan
p.21 ×2
unresolved
org
Bank Shinhan Indonesia. Kerja
p.21
unresolved
org
Bank Shinhan Indonesia. Melalui
p.21
unresolved
org
Marine Insurance Co. Ltd.
p.29 ×2
unresolved
org
Bank Indonesia
p.36 ×4
unresolved
person
Abdul Gofar
· Presiden Komisaris
p.44
unresolved
person
Samuel Ramna
· Komisaris
p.44 ×2
unresolved
person
Teknik
· Director
p.60
unresolved
org
PT Asuransi Tugu
p.62 ×2
unresolved
org
Pratama Indonesia Tbk
p.62 ×2
unresolved
org
(“Tugu”)
· Company Name
p.66
unresolved
org
Indonesia Stock Exchange
p.66 ×4
unresolved
org
Menteri Kehakiman Republik Indonesia Legal Basis of Establishment
p.66
unresolved
org
Pengadilan Negeri
p.66 ×2
unresolved
person
Tan Thong Kie
p.66 ×2
unresolved
org
Minister of Justice
p.66
unresolved
org
District Court
p.66 ×2
unresolved
org
PT Tugu Pratama
p.67 ×2
unresolved
org
Menteri Kehakiman Republik
p.67
unresolved
person
Jose Dima Satria
· Notaris
p.67 ×6
unresolved
org
Menteri Hukum dan Hak
p.67 ×2
unresolved
org
Minister of Law and Human Rights Asasi Manusia Republik Indonesia
p.67
unresolved
org
Milik Negara
p.67 ×2
unresolved
org
PT Tugu Pratama Indonesia
p.69 ×14
unresolved
person
Fathiah Helmi
· Notaris
p.69
unresolved
org
Minister of Law and Human
p.69
unresolved
org
PT Tugu Pratama Interindo
p.70 ×7
unresolved
org
PT Tugu Pratama Holding
p.70 ×2
unresolved
org
PT Asuransi Jiwa Tugu Mandiri
p.71 ×2
unresolved
org
Dana Pensiun Pertamina.
p.71
unresolved
org
Dana Pensiun Pertamina. Tugu Insurance
p.71
unresolved
org
PT Tugu Reasuransi Indonesia
p.71 ×2
unresolved
org
Departemen Keuangan Republik Indonesia
p.78
unresolved
org
Direktorat Jenderal Moneter Dalam Negeri
p.78
unresolved
org
Ministry of Finance
p.79 ×2
unresolved
org
Directorate General of Domestic Monetary Affairs
p.79
unresolved
org
Financial Services Authority
p.79 ×7
unresolved
org
Menteri Keuangan Republik Indonesia
p.79
unresolved
org
Minister of Finance
p.79
unresolved
person
H. T. Muhammad Hasa
p.88
unresolved
person
Dr. Cipto Mangunkusumo
p.88
unresolved
person
SVP
· Direktur
p.90
unresolved
person
Layanan Korporat
· Direktur Teknik
p.91
unresolved
—
Rahadiansyah
p.92
unresolved
—
East Java. Diangkat
· Presiden Komisaris
p.95
unresolved
person
Notary Mala Mukti S.H.
p.95 ×3
unresolved
—
South Jakarta. Diangkat
· Komisaris
p.97
unresolved
org
Nasional Sertifikasi
p.97 ×3
unresolved
org
Shanghai Banking Corporation Limited Jakarta Branch Corporation Limited
p.97
unresolved
org
PT Bank ANZ
p.97
unresolved
org
PT Bank ANZ Indonesia
p.97 ×3
unresolved
org
Kementerian Keuangan
p.97
unresolved
person
Notary Jose S.H.
p.99
unresolved
org
PT Pertamina Tongkang
p.99 ×2
unresolved
org
Pertamina Energy Trading Limited
p.99
unresolved
org
PT Patra Jasa. Ia
p.99
unresolved
org
PT Patra
p.99
unresolved
org
PT HRD Indonesia
p.101 ×2
unresolved
org
PT Bina Kompetensia
p.101
unresolved
org
PT BSI Group Indonesia
p.101
unresolved
org
Pertamina Lubricants
· Director
p.101 ×2
unresolved
org
PT Pertamina Patra Niaga Administrasi
p.101
unresolved
org
PT Pertamina International Timor
p.101
unresolved
org
PT Pertamina International Shipping
p.101
unresolved
—
Persero
· Corporate Secretary
p.101
unresolved
org
Tugu Insurance
· Komisaris Independen
p.102 ×2
unresolved
person
Nominasi
· Komisaris Independen
p.102
unresolved
org
Remunerasi Tugu Insurance
· Commissioner
p.102
unresolved
org
Syariah
· Komisaris
p.103 ×6
unresolved
person
Sharia
· Commissioner
p.103 ×4
unresolved
person
Tatang Hurhidayat
· Presiden Direktur
p.105
unresolved
org
Departemen Pembelajaran
p.120
unresolved
org
PT Datindo Entrycom
p.127 ×2
unresolved
org
Co. Ltd.
p.127
unresolved
org
Pengaturan Badan Usaha Milik
p.131
unresolved
person
Dr. Drs. H. Mochamad Iriawan
p.131 ×2
unresolved
person
Iriawan
· Komisaris
p.131
unresolved
person
Bambang Suswantono
p.131 ×2
unresolved
person
Drs. Condro Kirono
p.131 ×3
unresolved
person
Raden Adjeng Sondaryani
p.131 ×2
unresolved
org
PT Pelita Air Service
p.183
unresolved
org
Penutupan Asuransi (Persero) Tbk
p.183 ×2
unresolved
org
PT Pertamina Drilling
p.183 ×2
unresolved
org
Penutupan Asuransi Shipping Pte Ltd
p.183
unresolved
org
PT Asuransi Samsung Tugu
p.183
unresolved
org
PT Patra Trading
p.183
unresolved
org
PT Kilang Pertamina
p.183
unresolved
org
PT Prima Armada Raya
p.183
unresolved
org
PT Asuransi Dharma
p.183
unresolved
org
PT Asuransi Jasa Raharja
p.183
unresolved
org
PT Reasuransi Indonesia
p.183
unresolved
org
PT Asuransi Bringin
p.183
unresolved
org
PT Reasuransi Nasional
p.183
unresolved
org
Kementerian BUMN
p.194
unresolved
org
Ministry of State-Owned
p.194
unresolved
org
Milik Negara No. SK-
p.194
unresolved
org
Minister of State-Owned Enterprises Decree No. SK-
p.194
unresolved
org
PT Pratama Indomitra Konsultan Assessor Name Periode Penilaian
p.194
unresolved
person
Very Good
· Komisaris
p.195
unresolved
org
Risk Management Committee
· Komisaris
p.197
unresolved
—
Announcement to
p.200
unresolved
org
Mawar dan Rekan
p.202
unresolved
—
Tindak Lanjut/Realisasi
p.202
unresolved
—
Follow-up/Realization
p.202
unresolved
org
Ery Widiatmoko Dewan Pengawas Syariah
p.207
unresolved
person
Muhammad Maksum
· Ketua
p.207 ×3
unresolved
org
Adi Pramana Finance
p.207
unresolved
person
Fitri Azwar Technical
· Direktur
p.207 ×22
unresolved
org
Edi Yoga Prasetyo Insurance Marketing
p.207
unresolved
person
Ery Widiatmoko Sharia Supervisory
· Direktur
p.207 ×25
unresolved
person
Siti Hannah Tindak Lanjut
· Anggota
p.207 ×3
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