20241101_AVIA_Jadwal Aksi Korporasi (Khusus Penyampaian Dividen Interim)_31751897_lamp1.pdf

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PENGUMUMAN
JADWAL DAN TATA CARA
PEMBAGIAN DIVIDEN INTERIM TAHUN BUKU 2024

Berdasarkan keputusan Direksi PT Avia Avian Tbk (“Perseroan”) sebagaimana dimaksud
dalam — Keputusan — Sirkuler — Direksi — Sebagai — Pengganti — Rapat Direksi
No. 013/AA/SK/DIR/X1/2024 tanggal 1 November 2024 yang telah mendapat persetujuan dari
Dewan Komisaris Perseroan sebagaimana tercantum dalam Keputusan Sirkuler Dewan
Komisaris Sebagai Pengganti Rapat Dewan Komisaris No. 007/AA/SK/KOM/X1/2024 tanggal
1 November 2024, dengan ini diberitahukan kepada para pemegang saham Perseroan bahwa
Perseroan akan melaksanakan pembagian dividen interim sebesar Rp11 (sebelas Rupiah) per
saham untuk tahun buku 2024 (periode 1 Januari 2024 sampai dengan 30 September 2024).
Adapun jadwal dan tata cara pembagian dividen interim untuk tahun buku 2024 adalah sebagai

berikut:
A. JADWAL
No. Kegiatan Tanggal
1. Pengumuman di Bursa Efek Indonesia 4 November 2024

2. Akhir Periode Perdagangan Saham Dengan Hak
Dividen (Cum Dividen)

e Pasar Regular dan Pasar Negosiasi e 12 November 2024

e Pasar Tunai @ 14 November 2024
3. Awal Periode Perdagangan Saham Tanpa Hak
Dividen (Ex Dividen)

e Pasar Regular dan Pasar Negosiasi @ 13 November 2024

e Pasar Tunai @ 15 November 2024
4. Tanggal Daftar Pemegang Saham yang berhak | 14 November 2024
atas Dividen (Record Date)
5. Tanggal Pembayaran Dividen Interim Tahun | 21 November 2024
Buku 2024

B. TATA CARA PEMBAGIAN DIVIDEN INTERIM

1. Dividen interim akan dibagikan kepada Pemegang Saham yang namanya tercatat dalam
Daftar Pemegang Saham Perseroan pada tanggal 14 November 2024 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 21 November 2024 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

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rekening efek. Selanjutnya Pemegang Saham akan menerima informasi mengenai
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.

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.

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
14 November 2024, pukul 16.00 Waktu Indonesia Barat.

. 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 20Yo 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 2024,
WPLN sudah pernah bertransaksi dan sudah memberikan Form DGT asli yang
dilengkapi dengan CoR kepada Wajib Pajak di Indonesia, maka SKD DGT dapat
digantikan dengan soficopy Tanda Terima SKD yang sudah terdaftar pada website
resmi eSKD. Apabila belum menyerahkan dokumen dimaksud sampai dengan batas
waktu yang ditetapkan oleh KSEI, maka atas pembayaran dividen interim kepada
pemegang saham WPLN tersebut akan dikenakan pemotongan PPh Pasal 26 dengan
tarif tertinggi, yaitu sebesar 20Yo.

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

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laporan realisasi investasi. Lebih lanjut, apabila WPOPDN tidak memenuhi ketentuan
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 BIMA REGISTRA, Satrio Tower, Lantai 9 Zona AA, Jalan
Prof. Dr. Satrio Blok C4, Kav. 6-7, Kuningan Setiabudi, Jakarta Selatan - 12950,
Indonesia, Telp.: (#6221) 25984818.

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, 4 November 2024

Direksi
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ANNOUNCEMENT OF
SCHEDULE AND PROCEDURE

FOR THE DISTRIBUTION OF INTERIM DIVIDENDS
FOR THE 2024 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. 013/AA/SK/DIR/X1/2024 dated November 1, 2024 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. 007/AA/SK/KOM/X1/2024 dated November 1, 2024, it is hereby notified to all
shareholders of the Company that the Company will distribute interim dividends of Rp11
(eleven Rupiah) per share for the 2024 financial year (period January 1, 2024 to
September 30, 2024). The schedule and procedure for the distribution of interim dividends for
the 2024 financial year are as follows:

A. SCHEDULE
No. Activity Date
1. Announcement on the Indonesia Stock Exchange | November 4, 2024
2, End of Trading Period for Shares with Dividend
Rights (Cum Dividends)
# Regular Markets and Negotiated Markets | e November 12, 2024
e# Cash Markets @ November 14, 2024
3. Start of Trading Period for Shares without
Dividend Rights (Ex Dividends)
e Regular Markets and Negotiated Markets | e November 13, 2024
e Cash Markets @ November 15, 2024
4. Record Date to determine the Shareholders” | November 14, 2024
Eligibility for Dividends
5. Date of Payment of Interim Dividends for the | November 21, 2024
2024 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 14, 2024, until 4 pm 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 21, 2024 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

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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.

3. 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.

4. A Shareholder with WPDN status in the form of legal entity, that has not provided the
Taxpayer Identification Number (“Nomor Pokok Wajib Pajak, or NPWP”) to the
Securities Company and/or the Custodian Bank with which the Shareholder has opened
a securities account, such Shareholder is reguired to provide the NPWP to KSEI through
the Securities Company and/or the Custodian Bank with which the Shareholder has
opened a securities account, no later than November 14, 2024, at 4 pm Western
Indonesia Time.

5. 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 206 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 2024,
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 20Y4.

6. 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 objects, as
long as the dividends are invested in Indonesia within a certain period of the time, and

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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 asecurities 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 BIMA REGISTRA, Satrio Tower, 9th floor Zone AA, Jalan Prof. Dr. Satrio
Block C4, Kav. 6-7, Kuningan Setiabudi, South Jakarta — 12950, Indonesia,
Telp.: (#6221) 25984818.

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.

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.

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Sidoarjo Regency, November 4, 2024
Board of Directors
PT Avia Avian Tbk

222 Ips!

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