20260604_TMAS_Keterbukaan Informasi terkait Aksi Korporasi_32097368_lamp1.pdf

     Orang pribadi DN”) akan dikecualikan dari objek pajak sepanjang dividen tersebut
     diinvestasikan di wilayah Negara Kesatuan Republik Indonesia. Bagi WP Orang Pribadi DN
     yang tidak memenuhi ketentuan investasi sebagaimana disebutkan di atas, maka dividen
     yang diterima oleh yang bersangkutan akan dikenakan pajak penghasilan (“PPh”) sesuai
     dengan ketentuan perundang-undangan yang berlaku, dan PPh tersebut wajib disetor sendiri
     oleh WP Orang Pribadi DN yang bersangkutan sesuai dengan ketentuan peraturan
     perundang-undangan perpajakan yang berlaku.
6.   Pemegang saham Perseroan dapat memperoleh konfirmasi pembayaran dividen melalui
     perusahaan efek dan/atau bank kustodian dimana pemegang saham Perseroan membuka
     rekening efek, selanjutnya pemegang saham Perseroan wajib bertanggung jawab melakukan
     pelaporan penerimaan dividen termaksud dalam pelaporan pajak pada tahun pajak yang
     bersangkutan sesuai peraturan perundang-undangan perpajakan yang berlaku.
7.   Bagi Pemegang Saham yang merupakan Wajib Pajak Luar Negeri yang pemotongan pajaknya
     akan menggunakan tarif berdasarkan Persetujuan Penghindaran Pajak Berganda (“P3B”)
     wajib memenuhi persyaratan Peraturan Direktur Jenderal Pajak No. PER-25/PJ/2018 tentang
     Tata Cara Penerapan Persetujuan Penghindaran Pajak Berganda serta menyampaikan
     dokumen bukti rekam atau tanda terima DGT/SKD yang telah diunggah ke laman Direktorat
     Jenderal Pajak kepada KSEI atau BAE sesuai peraturan dan ketentuan KSEI, tanpa adanya
     dokumen dimaksud, dividen yang dibayarkan akan dikenakan PPh Pasal 26.

                                    Jakarta, 04 Juni 2026


                                     Direksi Perseroan
                                      PT TEMAS Tbk.

                                ANNOUNCEMENT
            THE SCHEDULE AND PROCEDURE FOR CASH DIVIDEND DISTRIBUTION
                                   PT TEMAS TBK
                                 (“the Company”)
                                                                     _______

Regarding to the Resolution of the Annual General Meeting of Shareholders of PT Temas Tbk (the
“Company”) held on June 2, 2026, it is hereby announced that the Company will distribute a Cash
Dividend for the 2025 Financial Year to the shareholders in the total amount of Rp228,206,000,000
(two hundred twenty-eight billion two hundred six million rupiah) or Rp4 (four rupiah) per share.
Notice is hereby given that the schedule and procedures for the Cash Dividend distribution are as
follows:



Cash Dividend Payment Schedule:
 No.                     Activities                                   Date of Execution
  1    Cum Dividend in Regular and Negotiated Market              Wednesday, June 10, 2026
  2    Ex Dividend in Regular and Negotiated Market                Thursday, June 11, 2026
  3    Recording Date DPS entitled to Dividends                      Friday, June 12, 2026
  4    Cum Dividend in Cash Market                                   Friday, June 12, 2026
  5    Ex Dividend in Cash Market                                   Monday, June 15, 2026
  6    Dividend Payment                                              Friday, July 03, 2026


Procedures for Cash Dividend Distribution:
  1. This announcement is an official notice from the Company, and the Company will not issued
     any special notice to the Shareholders.
  2. Cash Dividends will be distributed to Shareholders whose names are recorded in the
     Company's Register of Shareholders ("DPS") or Recording Date on June 12, 2026 and/or
     owners of the Company's shares in the securities sub-account at PT Kustodian Sentral Efek
     Indonesia ("KSEI") at the close of trading on June 12, 2026.
  3. For Shareholders whose shares are placed in the collective custody of KSEI, cash dividend
     payments will be made through KSEI and will be distributed to the accounts of Securities
     Companies and/or Custodian Banks on July 3, 2026. Proof of payment of cash dividends will
     be delivered by KSEI to Shareholders through the Securities Company and/or Custodian
     Bank where the Shareholders open their accounts. As for Shareholders whose shares are not
     placed in the collective custody of KSEI, the cash dividend payment will be transferred to the
     Shareholder's account.
  4. The cash dividends will be taxed in accordance with the prevailing tax laws and regulations.
  5. Based on the prevailing tax laws and regulations, the cash dividends are exempted from
     taxation if received by the shareholders of Resident Corporate Taxpayer ("Resident Corporate
     Taxpayer") and the Company does not withhold Income Tax on the cash dividends paid to the
     Resident Corporate Taxpayer. Cash dividends received by shareholders of Resident
     IndividualTaxpayers ("WP Orang pribadi DN") will be exempted from tax object as long as the
     dividends are invested in the territory of the Unitary State of the Republic of Indonesia. For
     DN Individual Taxpayers who do not fulfill the investment conditions as mentioned above,
     the dividends received by the relevant person will be subject to income tax ("PPh") in

   accordance with the applicable laws and regulations, and the PPh must be paid by the
   relevant DN Individual Taxpayer in accordance with the provisions of the applicable tax laws
   and regulations.
6. The Company's shareholders may obtain confirmation of dividend payments through
   securities companies and/or custodian banks where the Company's shareholders open
   securities accounts, and then the Company's shareholders shall be responsible for reporting
   the receipt of dividends in the tax return for the relevant tax year in accordance with the
   prevailing tax laws and regulations.
7. Shareholders who are Overseas Taxpayers whose tax withholding will use a rate based on the
   Double Taxation Avoidance Agreement ("P3B") must comply with the requirements of the
   Director General of Taxes Regulation No. PER-25/PJ/2018 concerning Procedures for
   Application of Double Taxation Avoidance Agreement and submitting a document of record
   or receipt of DGT/SKD that has been uploaded to the website of the Directorate General of
   Taxes to KSEI or BAE in accordance with the rules and regulations of KSEI, without the said
   document, the dividend will be subject to Income Tax Article 26.

                                   Jakarta, June 04, 2026


                                    Board of Directors