{"url_path":"/sec/tlk/10-k/2026/item-16b","section_key":"item-16b","section_title":"Item 16B CODE OF ETHICS**","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":618,"has_tables":true,"body_markdown":"**ITEM 16B.         CODE OF ETHICS**\n\nIn compliance with Section 406 of the Sarbanes-Oxley Act of 2002, our code of ethics applies equally to our Commissioners, our President Director, and our Director of Finance (positions equivalent to Chief Executive Officer and Chief Financial Officer, respectively), Directors and other key officers as well as all of our employees. You may view our code of ethics on our website at *www.telkom.co.id/sites/about-us/en_US/page/code-of-ethics-and-corporate-culture-80.* Amendments to or waivers from the code of ethics will be posted on our website as well. Information contained on that website is not a part of this annual report on Form 20-F. Copies of our code of ethics may also be obtained at no charge by writing to our Investor Relations Unit at Telkom Landmark Tower, 32nd Floor, Jl. Gatot Subroto No. 52, Jakarta 12710, Indonesia.\n\n​\n\n`**ITEM 16C.         PRINCIPAL ACCOUNTANT FEES AND SERVICES******\n\nIn line with existing procedures and taking into consideration the independence and qualifications of independent auditors, at our AGMS on May 27, 2025, we appointed KAP Purwanto Susanti dan Surja, a registered KAP with the OJK, to perform the audit on our Consolidated Financial Statements for the year ended December 31, 2025, and on the effectiveness of internal control over financial reporting as of December 31, 2025. The fee for the audit and other service, for the fiscal year ended December 31, 2025 was agreed at Rp92.95 billion.\n\n​\n\nKAP Purwanto Susanti dan Surja has been our public accountant since 2012 (and was formerly known as KAP Purwantono, Sungkoro & Surja).\n\nKAP Purwanto Susanti dan Surja is also assigned to perform an audit of funds utilization of the Micro and Small Business Program (*Pendanaan Usaha Mikro dan Usaha Kecil*) for the fiscal year ended December 31, 2025.\n\n**Fees and Services of the External Auditor**\n\nThe following table summarizes the fees for audit and other services in 2023, 2024 and 2025:  \n\n​\n\n​\n\n**For Years Ended on December 31,**\n\n​\n\n  ​ ​ ​\n\n**2023**\n\n**2024**\n\n**2025**\n\n​\n\n​\n\n**(Rpmillion)**\n\n​\n\n**(Rpmillion)**\n\n​\n\n**(Rpmillion)**\n\nAudit Fee\n\n \n\n68,969\n\n \n\n79,003\n\n \n\n89,810\n\nAll Other Fees\n\n \n\n3,964\n\n \n\n4,724\n\n \n\n3,143\n\n**Audit Committee Pre-Approval Policies and Procedures**\n\nWe have adopted pre-approval policies and procedures under which all non-audit services provided by our independent registered public accounting firm must be pre-approved by our Audit Committee, as set forth in the Audit Committee Charter. Pursuant to the charter, permissible non-audit services may be performed by our independent registered public accounting firm provided that: (i) our Board of Directors must deliver to the Audit Committee (through the Board of Commissioners) a detailed description of the non-audit service that is to be performed by the independent public accounting firm, and (ii) the Audit Committee will determine whether the proposed non-audit service will affect the independence of our independent public accounting firm or would give rise to any conflict of interest.\n\n214\n\n[Table of Contents](#TOC)\n\nPursuant to Section 10(i)(1)(B) of the Exchange Act and paragraph (c)(7)(i)(C) of Rule 2-01 of Regulation S-X issued thereunder, our Audit Committee Charter waives the pre-approval requirement for permissible non-audit services where: (i) the aggregate amount of the fees for such non-audit services constitutes no more than 5% of the total amount of fees paid by us to our independent registered public accounting firm during the year in which the services are provided; or (ii) the proposed services are not regarded as non-audit services at the time the contract to perform the engagement is signed. In addition to these two requirements, the performance of non-audit services must be approved prior to the completion of the audit by a member of the Audit Committee who has been delegated pre-approval authority by the full Audit Committee, or by the full Audit Committee itself.\n\n​\n\n​"}