20251103_AVIA_Jadwal Aksi Korporasi (Khusus Penyampaian Dividen Interim)_31981445_lamp1.pdf

& Avian

BRANDS

PENGUMUMAN
JADWAL DAN TATA CARA
PEMBAGIAN DIVIDEN INTERIM TAHUN BUKU 2025

Berdasarkan keputusan Direksi PT Avia Avian Tbk (“Perseroan”) sebagaimana dimaksud
dalam — Keputusan  Sirkuler Direksi — Sebagai Pengganti — Rapat Direksi
No. 014/AA/SK/DIR/X/2025 tanggal 31 Oktober 2025 yang telah mendapat persetujuan dari
Dewan Komisaris Perseroan sebagaimana tercantum dalam Keputusan Sirkuler Dewan
Komisaris Sebagai Pengganti Rapat Dewan Komisaris No. 010/AA/SK/KOM/X/2025 tanggal
31 Oktober 2025, dengan ini diberitahukan kepada para pemegang saham Perseroan bahwa
Perseroan akan melaksanakan pembagian dividen interim sebesar Rp11 (sebelas Rupiah) per
saham untuk tahun buku 2025 (periode 1 Januari 2025 sampai dengan 30 September 2025).
Adapun jadwal dan tata cara pembagian dividen interim untuk tahun buku 2025 adalah sebagai

berikut:
A. JADWAL
No. Kegiatan Tanggal
1. | Pengumuman di Bursa Efek Indonesia 3 November 2025
2. | Akhir Periode Perdagangan Saham Dengan Hak Dividen
(Cum Dividen)
e Pasar Regular dan Pasar Negosiasi e 11 November 2025
e Pasar Tunai @ 13 November 2025
3. | Awal Periode Perdagangan Saham Tanpa Hak Dividen
(Ex Dividen)
# Pasar Regular dan Pasar Negosiasi e 12 November 2025
e Pasar Tunai @ 14 November 2025
4. | Tanggal Daftar Pemegang Saham yang berhak atas | 13 November 2025
Dividen (Record Date)
5, | Tanggal Pembayaran Dividen Interim Tahun Buku 2025 | 20 November 2025

B. TATA CARA PEMBAGIAN DIVIDEN INTERIM

1. Dividen interim akan dibagikan kepada Pemegang Saham yang namanya tercatat dalam
Daftar Pemegang Saham Perseroan pada tanggal 13 November 2025 sampai dengan
pukul 16.00 Waktu Indonesia Barat (“Record Date”).

2. Bagi Pemegang Saham yang sahamnya dimasukkan dalam penitipan kolektif
PT Kustodian Sentral Efek Indonesia (“KSEI”), pembagian dividen interim akan
didistribusikan oleh KSEI pada tanggal 20 November 2025 melalui Perusahaan Efek
dan/atau Bank Kustodian dimana Pemegang Saham membuka rekening efek.
Konfirmasi hasil pendistribusian dividen interim akan disampaikan oleh KSEI kepada
Perusahaan Efek dan/atau Bank Kustodian dimana Pemegang Saham membuka
rekening efek. Selanjutnya Pemegang Saham akan menerima informasi mengenai

PT AVIA AVIAN Tbk

p Le
p , (hunt

DO 22m

wwwavianbrands.com

Pa LAN

Maa

R .
pembagian dividen interim dari Perusahaan Efek dan/atau Bank Kustodian dimana
Pemegang Saham membuka rekening efek. Sedangkan bagi Pemegang Saham yang
sahamnya tidak dimasukkan dalam penitipan kolektif KSEI (Pemegang Saham
warkat/script), pembagian dividen interim akan ditransfer langsung ke rekening Bank
milik Pemegang Saham yang bersangkutan.

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

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

4. Bagi Pemegang Saham yang merupakan WPDN berbentuk badan hukum, yang belum
menyerahkan Nomor Pokok Wajib Pajak (“NPWP”) kepada Perusahaan Efek dan/atau
Bank Kustodian dimana Pemegang Saham membuka rekening efek, diharuskan
menyampaikan NPWP kepada KSEI melalui Perusahaan Efek dan/atau Bank Kustodian
dimana Pemegang Saham membuka rekening efek, paling lambat tanggal
13 November 2025, pukul 16.00 Waktu Indonesia Barat.

5. Bagi Pemegang Saham yang merupakan WPLN yang negaranya mempunyai
Persetujuan Penghindaran Pajak Berganda (“P3B”) atau Tax Treaty dengan Republik
Indonesia, dapat memanfaatkan pemotongan pajak dengan tarif yang lebih rendah
(sesuai P3B) dari tarif normal pemotongan Pajak Penghasilan (“PPh”) sebesar 20Y6 jika
dapat memenuhi persyaratan yang diatur dalam Peraturan Direktur Jenderal Pajak
No. PER-25/PJ/2018 tanggal 21 November 2018 tentang Tata Cara Penerapaan P3B,
yaitu dengan menyampaikan Surat Keterangan Domisili (“SKD”) WPLN berupa Form
DGT asli yang diisi dengan benar, lengkap, jelas, ditandatangani, dan telah mendapat
pengesahan dari pejabat berwenang negara mitra (jika pengesahan tidak ada, dapat
diganti dengan asli Certificate of Residence (CoR) dalam Bahasa Inggris kepada KSEI
sesuai dengan ketentuan yang ditetapkan oleh KSEI). Namun, jika selama tahun 2025,
WPLN sudah pernah bertransaksi dan sudah memberikan Form DGT asli yang
dilengkapi dengan CoR kepada Wajib Pajak di Indonesia, maka SKD DGT dapat
digantikan dengan softcopy Tanda Terima SKD yang sudah terdaftar pada website
resmi eSKD. Apabila belum menyerahkan dokumen dimaksud sampai dengan batas
waktu yang ditetapkan oleh KSEI, maka atas pembayaran dividen interim kepada
pemegang saham WPLN tersebut akan dikenakan pemotongan PPh Pasal 26 dengan
tarif tertinggi, yaitu sebesar 2090.

6. Menurut ketentuan peraturan perpajakan yang berlaku saat ini, dividen yang diterima
Wajib Pajak Orang Pribadi Dalam Negeri (“WPODN”) tidak lagi dipotong PPh
dan dikecualikan sebagai objek pajak, sepanjang dividen tersebut diinvestasikan di
Indonesia dalam jangka waktu tertentu, serta terdapat kewajiban untuk menyampaikan
laporan realisasi investasi. Lebih lanjut, apabila WPOPDN tidak memenuhi ketentuan

PT AVIA AVIAN Tbk
P c »

P v
wwwavianibrends.com p

MOS em NK ANA Ip»

ALAN BN

J4

£G.

&

Avian

BRANDS

investasi, maka atas dividen yang diterima oleh WPOPDN terutang pajak penghasilan
saat dividen diterima/diperoleh dan wajib disetor sendiri oleh WPOPDN, sebagaimana
diatur dalam Peraturan Pemerintah No. 9 Tahun 2021 (“PP9”) dan Peraturan Menteri
Keuangan No. 18 Tahun 2021 (“PMK 18”).

7. Pemotongan PPh dilaksanakan sesuai dengan peraturan perpajakan yang berlaku pada

Record Date. Jika terdapat peraturan perpajakan yang baru terbit setelah dilaksanakan
pemotongan PPh tetapi berlaku surut ke Record Date dan dapat saja menyebabkan
kelebihan pemotongan PPh, maka penyelesaian pengembalian pajak dilakukan melalui
mekanisme pengembalian pajak yang seharusnya tidak terutang sesuai dengan
ketentuan perpajakan yang berlaku (sampai dengan pengumuman ini terbit, yaitu
Peraturan Menteri Keuangan No. 187/PMK.03/2015) yang dilakukan oleh masing-
masing pemegang saham yang terdampak peraturan tersebut.

8. Bagi Pemegang Saham yang sahamnya disimpan dalam penitipan kolektif KSEI, bukti

pemotongan pajak dividen interim dapat diambil di Perusahaan Efek dan/atau Bank
Kustodian dimana Pemegang Saham membuka rekening efek. Bagi Pemegang Saham
warkat/script, bukti pemotongan pajak dividen interim diambil di Biro Administrasi
Efek Perseroan, yaitu PT RAYA SAHAM REGISTRA, Gedung Plaza Sentral, Lantai
2, Jl. Jend. Sudirman Kav. 47-48 Jakarta 12930, Telp. (021) 2525666.

9. Bagi Perusahaan Efek dan/atau Bank Kustodian yang memiliki catatan elektronik untuk

saham Perseroan dalam penitipan kolektif KSEI, diminta untuk menyerahkan data
Pemegang Saham dan dokumen status pajaknya kepada KSEI dalam jangka waktu yang
ditentukan oleh ketentuan KSEI.

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

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

Kabupaten Sidoarjo, 3 November 2025

Direksi
PT Avia Avian Tbk

PT AVIA AVIAN Tbk

Pp

www.avianbrands.com

p 1

KO MNYO Ip 5

PA

& Avian

BRANDS

ANNOUNCEMENT OF
SCHEDULE AND PROCEDURE

FOR THE DISTRIBUTION OF INTERIM DIVIDENDS

FOR THE 2025 FINANCIAL YEAR

In accordance with the resolution of the Board of Directors of PT Avia Avian Tbk (the
“Company”) as referred to the Circular Resolution of the Board of Directors in Lieu of the
Board of Directors Meeting No. 014/AA/SK/DIR/X/2025 dated October 31, 2025 which has
received approval from the Company's Board of Commissioners as stated in the Circular
Resolution of the Board of Commissioners in Lieu of the Board of Commissioners Meeting
No. 010/AA/SK/KOM/X/2025 dated October 31, 2025, it is hereby notified to all shareholders
of the Company that the Company will distribute interim dividends of Rp11 (elevenXX
Rupiah) per share for the 2025 financial year (period January 1, 2025 to September 30, 2025).
The schedule and procedure for the distribution of interim dividends for the 2025 financial year
are as follows:

A. SCHEDULE
No. Activity Date
1. | Announcement on the Indonesia Stock Exchange November 3, 2025
2. | End of Trading Period for Shares with Dividend Rights
(Cum Dividends)
e Regular Markets and Negotiated Markets e November 11, 2025
# Cash Markets @ November 13, 2025
3. | Start of Trading Period for Shares without Dividend
Rights (Ex Dividends)
e Regular Markets and Negotiated Markets @ November 12, 2025
e Cash Markets » November 14, 2025
4. | Record Date to determine the Shareholders' Eligibility | November 13, 2025
for Dividends
5. | Date of Payment of Interim Dividends for the 2025 | November 20, 2025
Financial Year

B. PROCEDURE FOR THE DISTRIBUTION OF INTERIM DIVIDENDS
1. Interim dividends will be distributed to the Shareholders whose names are recorded in

the Company's Register of Shareholders on November 13, 2025, until 4 p.m. Western
Indonesia Time (“Record Date”).

2. For a Shareholder whose shares are placed in the collective custody of
PT Kustodian Sentral Efek Indonesia (“KSEI”), the interim dividends will be
distributed by KSEI on November 20, 2025 through the Securities Company and/or the
Custodian Bank with which the Shareholder opened a securities account. A
confirmation of the proceeds from interim dividends distribution will be provided by

KSEI to the Securities Company and/or the Custodian Bank with which the Shareholder

PT AVIA AVIAN Tbk

p

ww.avianbrands.com

si

p . 1

Haa ad mung » yes an”.

“aa tr Sg
PAS

pe aya b

PKP

& Avian

(PT AVIA AVIAN Tbk,

p

wwwavianbrands.com

BRANDS

has opened a securities account. Furthermore, the Shareholder will obtain information
regarding the interim dividends? distribution from the Securities Company and/or the
Custodian Bank with which the Shareholder has opened a securities account. However,
for a Shareholder whose shares are not placed in the collective custody of KSEI (holder
of shares with physical certificates), the interim dividends will be directly transferred
to the Bank account of the relevant Shareholder.

The interim dividends to be paid to a Shareholder with status as a Domestic Taxpayer
(“Wajib Pajak Dalam Negeri, or WPDN”) will not be subject to Income Tax
withholding, whereas the interim dividends to be paid to a Shareholder with status of
Foreign Taxpayer (“Wajib Pajak Luar Negeri, or WPLN”) will subject to Income Tax
withholding in accordance with the applicable tax provisions as of the Record Date.
The Income Tax obligation arising in connection with the dividends received by the
Shareholder with status of WPDN constitutes the responsibility of the relevant

Shareholder and must be fulfilled by the relevant Shareholder with status of WPDN on
their own.

A Shareholder with WPDN status in the form of legal entity, that has not provided the
Taxpayer Identification Number (“Nomor Pokok Wajib Pajak, or NPWP”) to the
Securities Company and/or the Custodian Bank with which the Shareholder has opened
asecurities account, such Shareholder is reguired to provide the NPWP to KSEI through
the Securities Company and/or the Custodian Bank with which the Shareholder has
opened a securities account, no later than November 13, 2025, at 4 p.m. Western
Indonesia Time.

. A Shareholder with WPLN status from a country with which the Republic of Indonesia

has entered into a Double Taxation Agreement (“DTA”) or Tax Treaty, may take
advantage of withholding tax with a lower rate (according to DTA), being less than the
normal rate of Income Tax withholding (“PPh, or Income Tax”) of 2096 provided that
such Shareholder meets the reguirements stipulated in Regulation of the Directorate
General of Taxes No. PER-25/PJ/2018 dated November 21, 2018 concerning the
Procedure for Implementing of DTAs, namely by submitting a Certificate of Domicile
(“CoD”) of WPLN in the form of the original DGT form, which has been filled out
correctly, completely, clearly, signed, and certified by the competent officer in the
country of the counterparty (if there is no validation, such document may be substituted
with the original Certificate of Residence (“CoR”) in English language to KSEI in
accordance with the provisions stipulated by KSEI). However, if during the year 2025,
WPLN has conducted a transaction and has provided the original DGT form
accompanied by the CoR to a Taxpayer in Indonesia, the CoD in the form of the DGT
Form may be substituted with a softcopy of the CoD Receipt that has been registered
on the e-CoD official website. If the said document has not been submitted by the time
limit determined by KSEI, then the payment of interim dividends to a Shareholder with
WPLN status will be subject to Income Tax withholding under Article 26 at the
maximum rate imposed of 20Yo.

According to the provisions of the current tax regulations, the dividends received by
Domestic Individual Taxpayer (“Wajib Pajak Orang Pribadi Dalam Negeri, or
WPODN?) are no longer deducted from Income Tax and are excluded as tax objecis, as
long as the dividends are invested in Indonesia within a certain period of the time, and

p $

p

Ma EDP Aaaa

& Avian

BRANDS

there is an obligation to submit an investment realization report. Furthermore, if the
WPOPDN does not meet the investment reguirements, then the dividends received by
the WPOPDN is payable with income tax when the dividends are received/earned and
must be paid by the WPOPDN itself: as regulated in Government Regulation No. 9 of
2021 (“PP9”) and Minister of Finance Regulation No. 18 of 2021 (“PMK 18”).

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

regulations on the Record Date. If a new tax regulation is issued after the Income Tax
withholding is made but applies retroactively to the Record Date, and resulting
overwithholding of Income Tax, then the settlement of the refund of the overwithheld
tax is carried out through a tax refund mechanism that should not be payable in
accordance with the applicable tax provisions (as of the date of this announcement is
published, namely Regulation of the Minister of Finance No. 187/PMK.03/2015) which
is carried out by each Shareholder affected by the regulation.

For a Shareholder whose shares are placed in the collective custody of KSEI, the proof
of withholding tax for interim dividends can be collected at the Securities Company
and/or the Custodian Bank with which the Shareholder has opened a securities account.
For any holder of shares with physical certificates, the proof of withholding tax for
interim dividends can be collected at the Company's Securities Administration Bureau,
namely PT RAYA SAHAM REGISTRA, Plaza Sentral Building, 24 Floor, Jl. Jend.
Sudirman Kav. 47-48 Jakarta 12930, Telp. (021) 2525666.

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

10. In the event of any tax issues hereafter arising or any claims in relation to the interim

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

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

PT AVIA AVIAN Tbk

p

Sidoarjo Regency, November 3, 2025
Board of Directors
PT Avia Avian Tbk

p

ww.avianbrands.com

«ne jpeE

“oi