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20260602_GUNA_Keterbukaan Informasi terkait Aksi Korporasi_32096273_lamp3.pdf

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Page 1
                                         NOTICE TO SHAREHOLDERS
                                        REGARDING DISTRIBUTION OF
                                             CASH DIVIDENDS

It is hereby notified to the shareholders of PT Gunanusa Eramandiri Tbk (“Company”) that the
Annual General Meeting of Shareholders on May 29, 2026, among others, has approved the
distribution of cash dividends of Rp. 7.46, - per share (“Cash Dividend”) to be paid to the
Company’s shareholders with the following implementation schedule and payment procedures:

Schedule for payment of Cash Dividends for the Company's shares in Collective Custody:

                         Action                                       Date
 Cum Cash Dividend in Regular dan Negotiation Market                9 June 2026
 Ex Cash Dividend in Regular dan Negotiation Market                 10 June 2026
 Cum Cash Dividend di Cash Market                                   11 June 2026
 Ex Cash Dividend in Cash Market                                    12 June 2026
 Recording Date                                                     11 June 2026
 Payment of Cash Dividend                                           26 June 2026


Payment Procedures:
1. Notification of the Cash Dividend payment schedule is an official notification from the
Company.
2. Cash Dividends will be distributed to the Company's shareholders whose names are registered
in the Company's Shareholders Register on June 11, 2026, at 16.00 WIB ("Eligible
Shareholders").
3. Eligible Shareholders whose shares are registered in the collective custody of the Indonesian
Central Securities Depository ("KSEI"), payment will be made through KSEI and Eligible
Shareholders will receive payment from the relevant KSEI Account Holder.
4. Cash Dividends will be distributed subject to tax in accordance with applicable laws and
regulations. Therefore, Eligible Shareholders are requested to pay attention to the following
matters:
a. Eligible Shareholders who are Domestic Taxpayers who have not listed their Taxpayer
Identification Number (“NPWP”) are requested to submit a copy of their NPWP to KSEI no later
than June 11, 2026, at 16.00 WIB.
In accordance with Government Regulation No. 9 of 2021 concerning Tax Treatment to Support
Ease of Doing Business and Regulation of the Minister of Finance No. 18/PMK.03/2021
concerning Implementation of Law No. 11 of 2020 concerning Job Creation in the Field of Income
Tax, Value Added Tax and Luxury Goods Sales Tax, as well as General Provisions and Tax
Procedures, Cash Dividends are not subject to Income Tax (Pph) for:
(i) Domestic Individual Taxpayers on the condition that the Cash Dividends must be invested in
the territory of the Unitary State of the Republic of Indonesia within a certain period. If the
Individual Taxpayer does not meet these requirements, then the Income Tax (Pph) owed on Cash
Page 2
Dividends must be paid by the Domestic Individual Taxpayer himself as stipulated in Article
40 of the Regulation of the Minister of Finance No. 18/PMK.03/2021.
(ii) Domestic Corporate Taxpayers.
b. For Eligible Shareholders who are Foreign Taxpayers whose shares:
(i) are included in KSEI's collective custody, or
(ii) are not included in KSEI's collective custody,
And the tax deduction will use the rate based on the Double Taxation Avoidance Agreement
("P3B"), must meet the requirements of Article 26 of Law No. 36 of 2008 concerning the fourth
amendment to Law No. 7 of 1983 concerning Income Tax and submitting a Certificate of Domicile
(“SKD”) to KSEI no later than June 11, 2026 at 16.00 WIB, using the format and procedures as
required in the Regulation of the Directorate General of Taxes No. PER-25/PJ/2018 concerning
Procedures for Implementing Double Taxation Avoidance Agreements. Without an SKD with the
intended format, the Cash Dividends paid will be subject to Income Tax Article 26 of 20%.


                                      Bekasi, 02 June 2026
                                  PT Gunanusa Eramandiri Tbk
                                       Board of Directors

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linked org Gunanusa Eramandiri Tbk p.1 ×5
unresolved org Minister of Finance p.1 ×2
unresolved org Directorate General of Taxes No. PER- p.2

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