20250417_NAIK_Keterbukaan Informasi terkait Aksi Korporasi_31876462_lamp2.pdf

4. Sedangkan bagi Pemegang Saham Perseroan yang sahamnya tidak dimasukan
   dalam penitipan kolektif KSEI dan/atau Pemegang Saham dalam bentuk Warkat maka
   pembagian dividen tunai akan di transfer ke rekening bank pemegang saham, untuk
   itu diminta agar memberitahukan nama, Alamat bank serta rekening Banknya
   selambat-lambatnya pada tanggal 24 April 2025 sampai dengan pukul 16.00 WIB
   kepada:

                      Kantor Biro Administrasi Efek (BAE)
                           PT Adimitra Jasa Korpora
                      Kirana Boutique Office Blok F3 No.5
          Jl. Kirana Avenue III, Kelapa Gading, Jakarta Utara 14240
                   Telp: 021-2974 5222, Fax: 021-2928 9961
                          Email: opr@adimitra-jk.co.id

5. Atas Pembayaran Dividen Tunai kepada pemegang saham akan dikenakan pajak atas
   Dividen sesuai dengan ketentuan Peraturan Perundang-Undangan Perpajakan yang
   berlaku di Indonesia.
6. Berdasarkan Peraturan Perundang-Undangan perpajakan yang berlaku, dividen tunai
   tersebut akan dikecualikan dari objek pajak jika diterima oleh pemegang saham wajib
   pajak badan dalam negeri (WP Badan DN) dan Perseroan tidak melakukan
   pemotongan Pajak Penghasilan atas dividen tunai yang dibayarkan kepada WP Badan
   DN tersebut. Dividen tunai yang diterima oleh pemegang saham wajib pajak orang
   pribadi dalam negeri (WPOP DN) akan dikecualikan dalam objek pajak sepanjang
   dividen tunai tersebut diinvestasikan di Indonesia. Bagi WPOP DN yang tidak
   memenuhi ketentuan investasi sebagaimana disebutkan diatas, maka dividen tunai
   yang diterima oleh yang bersangkutan akan dikenakan pajak penghasilan (PPh)
   sesuai dengan ketentuan Perundang-Undangan yang berlaku, dan PPh tersebut wajib
   disetor sendiri oleh WPOP DN yang bersangkutan sesuai dengan ketentuan Peraturan
   Pemerintah No. 9 Tahun 2021 tentang Perlakuan Perpajakan Untuk Mendukung
   Kemudahan Berusaha.
7. Pemegang saham selain yang bersangkutan dalam angka 6 diatas, dividen tunai akan
   dikenakan pajak sesuai dengan Peraturan Perundang-Undangan Perpajakan yang
   berlaku. Jumlah pajak yang dikenakan akan meNjadi tanggungan pemegang saham
   Perseroan yang bersangkutan serta dipotong dari jumlah dividen tunai yang menjadi
   hak pemegang saham Perseroan yang bersangkutan. Selanjutnya pemegang saham
   wajib bertanggung jawab melakukan pelaporan penerimaan dividen tunai termaksud
   dalam pelaporan pajak pada tahun pajak yang bersangkutan sesuai Peraturan
   Perundang-Undangan Perpajakan yang berlaku.
8. Bagi Pemegang saham yang merupakan Wajib Pajak Luar Negeri yang pemotongan
   pajaknya akan menggunakan tarif berdasarkan Persetujuan Penghindaran Pajak
   Berganda (P3B) wajib pajak memenuhi persyaratan Peraturan Direktur Jendral Pajak
   No. PER-25/PJ/2018 tentang Tata Cara Penerapan Persetujuan Penghindaran Pajak
   Berganda serta menyampaikan dokumen bukti rekam atau tanda terima DGT/ Surat
   Keterangan Domisili (SKD) yang telah diunggah ke laman Direktorat Jenderal Pajak
   kepada KSEI atau BAE sesuai peraturan dan ketentuan KSEI. Tanpa adanya Formulir
   dimaksud, Dividen Tunai Tahun Buku 2024 yang dibayarkan akan dikenakan PPh
   Pasal 26 sebesar 20%.

Apabila terdapat masalah perpajakan yang dikembangkan dari atau klaim atas dividen
tunai yang telah diterima maka pemegang saham dalam penitipan kolektif KSEI,
diminta untuk menyelesaikan dengan Perusahaan efek dan/atau bank custodian
dimana pemegang Saham membuka rekening effek.



                            Jakarta, 17 April 2025
                       PT Adiwarna Anugerah Abadi Tbk
                                   Direksi

                        THE ANNOUNCEMENT
               NOTICE TO SHAREHOLDERS REGARDING
  THE DISTRIBUTION OF CASH DIVIDENDS FOR THE FINANCIAL YEAR 2024
                 PT ADIWARNA ANUGERAH ABADI TBK

In accordance with the resolution of the Annual General Meeting of Shareholders
(AGMS) Companys held on April 15, 2025 ("Meeting"), it has been approved and
decided that the Company will distribute a cash dividends for the financial year 2024,
amounting to Rp. 9,750,000,000 (Nine billion seven hundred fifty million Rupiah) or
Rp. 3 (three Rupiah) per share.

Hereby, notified to the shareholders of the Company that the schedule and procedures
for the payment of the cash dividend for the financial year 2024 are as follows:

A. Schedule of Cash Dividend Distribution as follows:

No                                  Keterangan                                     Tanggal
1. Approval and Resolution of the AGMS for the Financial year 2024               April 15, 2025
2. Reporting to OJK and IDX/ Announcement of AGMS result                         April 17, 2025
   Announcement of cash dividend distribution schedule and procedures on the
3.                                                                               April 17, 2025
   IDX Website and the Company's Website
4. End of trading period for share with Dividend Rights (Cum Dividend)
   * Regular Market and Negotiated Market                                        April 24, 2025
   * Cash Market                                                                 April 28, 2025
5. Beginning of trading Period of share withtout Dividend Rights (Ex Dividend)
   * Regular Market and Negotiated Market                                        April 25, 2025
   * Cash Market                                                                 April 29, 2025
   Record date fot the Company's shareholders entitled to cash dividends
6.                                                                               April 28, 2025
   (Recording date)
 7 Payment of Cash Dividends to shareholdrs, at the latest                       Mei 16, 2025

B. Procedures for the Distribution of Cash Dividends as follows:

   1. This announcement is an official notice from the Company, and the Company
      will not issue a special notification letter to each shareholder of the Company.
   2. The cash dividend will be distributed and paid to shareholders whose names
      are registered in the Company's Register of Shareholder (DPS) on April 28,
      2025, until 16:00 WIB (Recording Date) and/or owners of the Company's
      shares in the securities sub Account in PT Kustodian Sentral Efek Indonesia
      (KSEI) at the closing of the IDX trading on April 28, 2025.
   3. For shareholders whose shares are deposited in Collective Custody at KSEI,
      the cash dividends will be paid through KSEI and will be distributed on May 16,
      2025, into the Customer Fund Account (Rekening Dana Nasabah/RDN) at the
      Securities Company and/or Custodian Bank where the shareholder opened a
      securities sub-account.

4. Meanwhile, for the Shareholders of the Company whose shares are not
   deposited in the collective custody of KSEI and/or the Shareholders who still
   using scripts, the cash dividends will be transfered to the shareholder's bank
   accounts. Therefore may notify to inform the name, bank address, and bank
   account number at the latest by April 24, 2025, at 16:00 WIB to:

                     Kantor Biro Administrasi Efek (BAE)
                          PT Adimitra Jasa Korpora
                     Kirana Boutique Office Blok F3 No.5
          Jl. Kirana Avenue III, Kelapa Gading, North Jakarta 14240
                  Phone: 021-2974 5222, Fax: 021-2928 9961
                         Email: opr@adimitra-jk.co.id

5. The payment of cash Dividends to shareholders will be subject to tax on
   dividends in accordance with the provisions of the prevailing Taxation Laws and
   Regulations in Indonesia.
6. Under the prevailing tax laws and regulations, the cash dividend will not be
   subject to income tax if received by a resident corporate taxpayers shareholder
   (WP Badan DN), and the Company will not withhold Income Tax on cash
   dividends paid to the WP badan DN. The cash dividend received by a resident
   individual taxpayer shareholders (WPOP DN) will not be subject to income tax
   object as long as the cash dividends are invested in Indonesia. For WPOP DN
   Who do not meet the investment requirements as mentioned above, the cash
   dividends received by such person will be subject to income tax (PPh) in
   accordance with the provision of the applicable laws and regulation, and the
   PPh must be paid by such WPOP DN accordingly with the provisions of
   Government Regulation No. 9 of 2021 Concerning Tax Treatment to support
   the Ease of Doing Bussiness.
7. For shareholders other than those mentioned in number 6 above, cash
   dividends will be subject to income tax under the prevailing Tax regulations.
   The amount of tax will be borne by the relevant shareholder of the Company.
   and deducted from the amount of cash dividends by the relevant shareholder
   of company. Furthermore, the shareholders shall be responsible for reporting
   income of the cash dividend in the tax reporting for the relevant tax year
   according to the prevailing tax laws and regulations.
8. Shareholders who are non-tax residents, the deducted rate of with holding tax
   will subject to relevant tax treaty on the Prevention of the imposition of Double
   Taxation (P3B) must fulfil of the requirements under the Regulation of Director
   General of taxes No. PER-25/PJ/2018 on the Procedure for implementation of
   Double Taxation Agreement on Avoidance and to submit the record or receipt
   of DGT/Domicile Certificate (SKD) document which have been uploaded to the
   Directorate General Of Taxes’s website to KSEI or BAE in Accordance with
   KSEI rules and regulations. In the absence of the said documents, the cash
   Dividend for the Financial Year 2024 paid will be subject to 20% income Tax of
   Article 26.

Should there be any future matters or claims on the cash dividens as has been
accepted by the shareholders, the collective custody shareholders in KSEI should
settle such matters with the securities Company and/or custodian bank where the
shareholder has their securities account.

                         Jakarta, April 17, 2025
                    PT Adiwarna Anugerah Abadi Tbk
                        The Board of Directors