{"url_path":"/sec/tlk/10-k/2026/item-15","section_key":"item-15","section_title":"Item 15 ****CONTROLS AND PROCEDURES**","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-05-15","source_url":"https://www.sec.gov/Archives/edgar/data/1001807/0001104659-26-062051-index.html","accession_number":"0001104659-26-062051","cik":"0001001807","ticker":"TLK","issuer_name":"PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA TBK","edgar_url":"https://www.sec.gov/Archives/edgar/data/1001807/0001104659-26-062051-index.html","primary_entity_key":"0001001807","primary_entity_name":"PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA TBK"},"word_count":675,"has_tables":true,"body_markdown":"**ITEM 15.****CONTROLS AND PROCEDURES**\n\n**A.                         DISCLOSURE CONTROLS AND PROCEDURES**\n\nOur management, with the participation of our chief executive officer (“**CEO**”) and chief financial officer (“**CFO**”), has performed an evaluation of the effectiveness of our disclosure controls and procedures (as defined in Rule 13a-15(e) and Rule 15d-15(e) under the Exchange Act) as of December 31, 2025, as required by Rule 13a-15(b) under the Exchange Act.\n\nOur management, in consultation with the Audit Committee, has concluded that, as of December 31, 2025, our disclosure controls and procedures were effective. Controls and procedures conducted by our management include controls and procedures that are designed to help establish that information required to be disclosed in reports filed or submitted under the Exchange Act is recorded, processed, summarized, and reported within the time periods specified in the SEC’s rules and forms, and that such information is accumulated and communicated to our management, including our CEO and CFO, as appropriate, to allow timely decisions regarding required disclosure. It should be noted that a control system, no matter how well conceived or operated, can only provide reasonable, not absolute, assurance of achieving the desired objectives of the control system.\n\n**B.                         ****MANAGEMENT'S****REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING**\n\nOur management is responsible for establishing and maintaining adequate internal control over financial reporting, as defined in Exchange Act Rules 13a-15(f) and 15d-15(f). Our internal control over financial reporting is a process designed by, or under the supervision of, our CEO and CFO, and executed by the Board of Directors, management\n\n212\n\n[Table of Contents](#TOC)\n\nand other personnel. This system provides reasonable assurance regarding the reliability of financial reporting and the preparation of consolidated financial statements for external purposes in accordance with IFRS as issued by the IASB.\n\nOur internal control over financial reporting includes policies and procedures that: (i) pertain to the maintenance of records that, accurately and fairly reflect the transactions and dispositions of the assets of our Company, in reasonable detail; (ii) provide reasonable assurance that transactions are recorded as necessary to permit preparation of consolidated financial statements in accordance with IFRS as issued by the IASB; (iii) provide reasonable assurance that receipts and expenditures occur only with proper authorization from our management and Board of Directors; and (iv) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of our Company's assets that could have a material effect on our Consolidated Financial Statements.\n\nDue to its inherent limitations, internal control over financial reporting may not prevent or detect all misstatements. Future projections of any evaluation of effectiveness are subject to the risk that controls may become inadequate due to changing conditions or that the degree of compliance with the policies or procedures may deteriorate.\n\nOur management has assessed the effectiveness of our internal control over financial reporting as of December 31, 2025. In making this assessment, management used the criteria set forth in Internal Control – Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (\"**COSO**\") (2013 framework). Based on this assessment, management concluded that our internal control over financial reporting was effective as of December 31, 2025.\n\n**C.                         ATTESTATION REPORT OF THE REGISTERED PUBLIC ACCOUNTING FIRM**\n\nEY Indonesia, an independent registered public accounting firm, has audited the effectiveness of our internal control over financial reporting as of December 31, 2025, as stated in their report included in our Consolidated Financial Statements.\n\n**D.                         CHANGES IN INTERNAL CONTROL OVER FINANCIAL REPORTING**\n\nThere have been no significant changes in our internal control over financial reporting during the most recently completed fiscal year that would materially affect, or are reasonably likely to materially affect, our internal control over financial reporting.\n\nWe remain committed to continual improvements in internal control processes and will continue to review and monitor our control over financial reporting and its procedures in order to promote compliance with the requirements of the Sarbanes-Oxley Act of 2002 and related regulations as stipulated by COSO. We will also continue to dedicate significant resources from time to time to improve our internal control over financial reporting."}