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20260622_ESSA_Keterbukaan Informasi terkait Aksi Korporasi_32103278_lamp1.pdf

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Page 1
                    ANNOUNCEMENT OF SCHEDULE AND PROCEDURE FOR CASH DIVIDEND
                                          DISTRIBUTION
                               PT ESSA INDUSTRIES INDONESIA TBK
                                        FISCAL YEAR 2025

         Based on the decision of the Annual General Meeting of Shareholders of PT ESSA Industries Indonesia
         Tbk ("the Company") on 18 June 2026, it is hereby announced to the Shareholders of the Company that
         it has been decided, among other things, to distribute cash dividends for the fiscal year 2024, amounting
         to Rp. 895.802.736.400 or Rp. 52 per share.

         The schedule and procedure for the distribution of cash dividends for the fiscal year 2024 are as follows:

         A. Schedule for Cash Dividend Distribution
          No.                             Activity                                             Date
           1  Cum Dividend in the Regular and Negotiated Market                            26 June 2026
           2  Ex Dividends in the Regular and Negotiated Market                            29 June 2026
           3  List of Shareholders entitled to Dividends (Recording Date)                  30 June 2026
           4  Cum Dividend in the Cash Market                                              30 June 2026
           5  Ex Dividends in the Cash Market                                               1 July 2026
           6  Cash Dividend Payment                                                        15 July 2026

         B.    Cash Dividend Payment Procedures

         1.   This notice is an official notification from the Company, and the Company will not issue individual
              notification letters to each Shareholder.
         2.   Cash dividends will be distributed to Shareholders whose names are recorded in the Company's
              Shareholder List on 30 June 2026, at 16:00 WIB (Recording Date).
         3.   Shareholders whose securities are held in collective custody by KSEI will receive cash dividends
              deposited into their Securities Account and/or Custodian Bank Account at one of KSEI's Payment
              Banks. Written confirmation regarding the distribution of cash dividends will be provided by KSEI
              to the Securities Company and/or Custodian Bank. Subsequently, Shareholders will receive
              information about their Securities Account balance from the Securities Company and/or Custodian
              Bank where they hold their account.
         4.   Berdasarkan peraturan perundang-undangan perpajakan yang berlaku di Republik Indonesia,
              dividen yang berasal dari dalam negeri dan diterima oleh wajib pajak badan dalam negeri (“WP
              Badan DN”), dikecualikan dari objek pajak. Dengan demikian Perseroan tidak melakukan
              pemotongan Pajak Penghasilan atas dividen yang dibayarkan kepada WP Badan DN tersebut.
         5.   For shareholders other than those mentioned in point 4 above, dividends will be subject to tax in
              accordance with prevailing tax regulations.
              5.1. Dividends received by domestic individual taxpayers ("DN Individual Taxpayer") will be
                   exempted from taxable objects as long as they are invested within the territory of the Republic
                   of Indonesia in specified investments and for a certain period of time as regulated in Article 4
                   (3) letter f number 1 of Law No. 7 of 1983 concerning Income Tax as lastly amended by Tax



PT ESSA Industries Indonesia Tbk
DBS Bank Tower 18th Floor            T +62 21 2988 5600
Jl. Prof. Dr. Satrio Kav. 3-5        F +62 21 2988 5601
Jakarta 12940, Indonesia             www.essa.id                                                                      Hal 1/2
Page 2
                   Harmonization Law No. 7 of 2021 and also Article 15 (1) of Minister of Finance Regulation No.
                   18/PMK.03/2021. For DN Individual Taxpayer who do not meet the investment requirements
                   as mentioned above, the dividends received by them will be subject to income tax ("PPh") in
                   accordance with prevailing tax regulations, and the PPh must be paid by the respective DN
                   Individual Taxpayer themselves as stipulated in Article 9 of Government Regulation No. 55 of
                   2022 concerning Adjustments to Income Tax Regulations.
              5.2. Parties receiving payments and holding foreign citizenship from countries that have signed a
                   Double Tax Avoidance Agreement ("DTAA") with the Republic of Indonesia, intending to
                   request a tax deduction adjusted according to the rates specified in the DTAA, are required, in
                   accordance with prevailing Tax Regulations, to submit/submit the original Certificate of
                   Domicile (SKD or DGT Form) issued by the competent authority in their country, or the receipt
                   of the e-SKD obtained from the e-SKD application if the Certificate of Domicile is used for
                   multiple companies in Indonesia, to the Company's BAE as per KSEI regulations. If, by the
                   deadline set by KSEI, the aforementioned documents have not been submitted, a withholding
                   tax of the highest rate of 20% will be applied to the cash dividend payment to the Foreign
                   Taxpayer shareholders.



                                                 Jakarta, 22 June 2026
                                         PT ESSA INDUSTRIES INDONESIA TBK
                                                BOARD OF DIRECTORS




PT ESSA Industries Indonesia Tbk
DBS Bank Tower 18th Floor            T +62 21 2988 5600
Jl. Prof. Dr. Satrio Kav. 3-5        F +62 21 2988 5601
Jakarta 12940, Indonesia             www.essa.id                                                                     Hal 2/2

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Names mentioned 5 people and organisations named in the text · linked when the evidence is strong

linked org ESSA INDUSTRIES INDONESIA TBK p.1 ×11
possible org DBS Bank p.1 ×2
possible person Prof. Dr. Satrio p.1 ×2
unresolved org Industries Indonesia Tbk p.1 ×3
unresolved org Minister of Finance Regulation p.2

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