Exhibit 8.1
List of Subsidiaries as at December 31, 2025
Direct subsidiaries:
| | | | Start year of | | | | | | Total assets before | ||
| | | | operation | | Percentage of ownership* | | elimination | ||||
Subsidiary | | Nature of business | | commencement | | 2024 | | 2025 | | 2024 | | 2025 |
PT Telekomunikasi | | Mobile | | 1995 | | 70 | | 70 | | 116,965 | | 114,388 |
Selular | | telecommunication, | | | | | | | | | | |
(“Telkomsel”) | | fixed broadband, | | | | | | | | | | |
| | network service, and | | | | | | | | | | |
| | internet protocol | | | | | | | | | | |
| | television ("IPTV") | | | | | | | | | | |
| | | | | | | | | | | | |
PT Dayamitra | | Leasing of towers and | | 1995 | | 72 | | 72 | | 58,131 | | 58,345 |
Telekomunikasi Tbk. | | digital support services | | | | | | | | | | |
(“Mitratel”) | | for mobile infrastructure | | | | | | | | | | |
| | | | | | | | | | | | |
PT Telekomunikasi | | International | | 1995 | | 100 | | 100 | | 17,173 | | 19,540 |
Indonesia | | telecommunication | | | | | | | | | | |
International | | and information | | | | | | | | | | |
(“Telin”) | | services | | | | | | | | | | |
| | | | | | | | | | | | |
PT Multimedia | | Network | | 1998 | | 100 | | 100 | | 17,959 | | 17,250 |
Nusantara | | telecommunication | | | | | | | | | | |
(“Metra”) | | services and multimedia | | | | | | | | | | |
| | | | | | | | | | | | |
PT Telkom Data | | Data center | | 1996 | | 100 | | 100 | | 8,394 | | 9,871 |
Ekosistem | | | | | | | | | | | | |
(“TDE”) | | | | | | | | | | | | |
| | | | | | | | | | | | |
PT Telkom Satelit | | Telecommunication - | | 1996 | | 100 | | 100 | | 8,845 | | 8,230 |
Indonesia | | provides satellite | | | | | | | | | | |
(“Telkomsat”) | | communication | | | | | | | | | | |
| | system and its | | | | | | | | | | |
| | related services | | | | | | | | | | |
| | | | | | | | | | | | |
PT Sigma Cipta | | Hardware and software | | 1988 | | 100 | | 100 | | 6,185 | | 5,392 |
Caraka | | computer consultation | | | | | | | | | | |
(“Sigma”) | | service | | | | | | | | | | |
| | | | | | | | | | | | |
PT Graha Sarana Duta | | Developer, trade, service | | 1982 | | 100 | | 100 | | 5,460 | | 5,170 |
("GSD") | | and transportation | | | | | | | | | | |
| | | | | | | | | | | | |
PT Telkom Akses | | Construction, service | | 2013 | | 100 | | 100 | | 4,480 | | 4,244 |
(“Telkom Akses”) | | and trade in the field of | | | | | | | | | | |
| | telecommunication | | | | | | | | | | |
| | | | | | | | | | | | |
PT Telkom | | Network | | 2024 | | 100 | | 100 | | 3,048 | | 3,944 |
Infrastruktur | | telecommunication | | | | | | | | | | |
Indonesia | | and information services | | | | | | | | | | |
(“TIF”) | | | | | | | | | | | | |
| | | | | | | | | | | | |
PT Metra-Net | | Multimedia portal service | | 2009 | | 100 | | 100 | | 2,096 | | 1,883 |
(“Metra-Net”) | | | | | | | | | | | | |
| | | | | | | | | | | | |
PT Infrastruktur | | Developer service and | | 2014 | | 100 | | 100 | | 1,359 | | 1,226 |
Telekomunikasi | | trading in the field | | | | | | | | | | |
Indonesia | | of telecommunication | | | | | | | | | | |
(“Telkom Infra”) | | | | | | | | | | | | |
| | | | | | | | | | | | |
PT PINS Indonesia | | Trade in telecommunication | | 1995 | | 100 | | 100 | | 733 | | 550 |
(“PINS”) | | devices | | | | | | | | | | |
| | | | | | | | | | | | |
PT Napsindo | | Telecommunication - | | 1999; ceased | | 60 | | 60 | | 5 | | 5 |
Primatel | | provides Network | | operations on | | | | | | | | |
Internasional | | Access Point ("NAP"), | | January 13, | | | | | | | | |
(“Napsindo”) | | Voice Over Data ("VOD") | | 2006 | | | | | | | | |
| | and other related services | | | | | | | | | | |
*Percentage of ownership amounting to 99.99% is presented with rounding of 100%.
All direct subsidiaries are domiciled in Indonesia.