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20240401_TMAS_Ringkasan Risalah//Risalah RUPS_31622010_lamp3.pdf
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PENGUMUMAN
RINGKASAN RISALAH RAPAT UMUM PEMEGANG SAHAM TAHUNAN
TATA CARA PEMBAGIAN DIVIDEN TUNAI
_______
Jadwal Pembayaran Dividen Tunai:
No. Kegiatan Tanggal Pelaksanaan
1 Cum Dividen di Pasar Reguler dan Negosiasi Jumat, 5 April 2024
2 Ex Dividen di Pasar Reguler dan Negosiasi Selasa, 16 April 2024
3 Recording Date DPS yg berhak atas Dividen Rabu, 17 April 2024
4 Cum Dividen di Pasar Tunai Rabu, 17 April 2024
5 Ex Dividen di Pasar Tunai Kamis, 18 April 2024
6 Pembayaran Dividen Selasa, 30 April 2024
Tata Cara Pembagian Dividen Tunai:
1. Pengumuman ini merupakan pemberitahuan resmi dari Perseroan, dan Perseroan tidak
mengeluarkan pemberitahuan secara khusus kepada para Pemegang Saham.
2. Dividen Tunai akan dibagikan kepada Pemegang Saham yang namanya tercatat dalam Daftar
Pemegang Saham Perseroan (“DPS”) atau Recording Date pada tanggal 17 April 2024
dan/atau pemilik saham Perseroan pada sub rekening efek di PT Kustodian Sentral Efek
Indonesia (“KSEI”) pada penutupan perdagangan tanggal 17 April 2024.
3. Bagi Pemegang Saham yang sahamnya dimasukkan dalam penitipan kolektif KSEI,
pembayaran dividen tunai dilaksanakan melalui KSEI dan akan didistribusikan ke dalam
rekening perusahaan Efek dan/atau Bank Kustodian pada tanggal 30 April 2024. Bukti
pembayaran dividen tunai akan disampaikan oleh KSEI kepada Pemegang Saham melalui
Perusahaan Efek dan/atau Bank Kustodian dimana Pemegang Saham membuka rekeningnya.
Sedangkan bagi Pemegang Saham yang sahamnya tidak dimasukkan dalam penitipan kolektif
KSEI, maka pembayaran dividen tunaiakan ditransfer ke rekening Pemegang Saham.
4. Dividen tunai tersebut akan dikenakan pajak sesuai dengan peraturan perundang-undangan
perpajakan yang berlaku.
5. Berdasarkan peraturan perundang-undangan perpajakan yang berlaku, dividen tunai tersebut
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 (“WP 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
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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, 1 April 2024
Direksi Perseroan
PT TEMAS Tbk.
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ANNOUNCEMENT SUMMARY OF THE MINUTES
OF THE ANNUAL GENERAL MEETING OF SHAREHOLDERS
PROCEDURE FOR CASH DIVIDEND DISTRIBUTION
_ _
Cash Dividend Payment Schedule:
No. Activities Date of Execution
1 Cum Dividend in Regular and Negotiated Market Friday, April 5th 2024
2 Ex Dividend in Regular and Negotiated Market Tuesday, April 16th 2024
3 Recording Date DPS entitled to Dividends Wednesday, April 17th 2024
4 Cum Dividend in Cash Market Wednesday, April 17th 2024
5 Ex Dividend in Cash Market Thursday, April 18th 2024
6 Dividend Payment Tuesday, April 30th 2024
Procedures for Cash Dividend Distribution:
1. This announcement is an official notice from the Company, and the Company has 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 April 17th, 2024 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 April 17th, 2024.
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 April 30th, 2024. 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 notplaced in the collective custody of KSEI, the cash dividend payment
will be transferred to theShareholder'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 Individual Taxpayers ("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
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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, April 1, 2024
Board of Directors
PT TEMAS Tbk.
Names mentioned 4 people and organisations named in the text · linked when the evidence is strong
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PT Kustodian Sentral Efek Indonesia
p.1 ×3
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Negeri
p.1
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Directorate General of Taxes
p.4
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12 Sep 2026 23:05
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Raw output
{'agenda': [],
'is_electronic': False,
'meeting_date': '2024-04-05',
'meeting_type': 'AGM',
'record_date': '2024-04-17'}