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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.