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Page 1
FAST-TRACKING
WITH AGILITY, &
RESILIENCE
2023 Integrated Annual Report
Page 2
                                                                           Fast-Tracking with Agility, & Resilience




2018
Embracing Digitization
for Our Future



                                  FAST-TRACKING
                                  WITH AGILITY, &
2019
                                  RESILIENCE
Driving Operational
Excellence for Sustainable
Growth and Returns
                                  The pursuit of accelerating convergence proposition whilst
                                  delivering stronger profitability was the main focus in 2023.
                                  With the goal to be Indonesia’s leading converged operator,
                                  XL Axiata fast tracked technology adoption, moving with
                                  agility, and building resilience as the Company withstood
                                  various challenges.
2020
Transform Faster to               To that end, XL Axiata ensured that business strategies were
Emerge Stronger - Giving          robust and cascaded to the lowest levels of the organization.
Back to the Nation
                                  Backed by its excellent data analytics capability, XL Axiata’s
                                  decisions were data driven, allowing every step taken
                                  to be precise, effective, and efficient. The expansion of
                                  convergence and fixed broadband products, XL Satu and
                                  XL Home, were carried out in targeted potential areas to
                                  ensure optimal growth, thereby able to satisfy the needs
                                  of all consumer segments. XL Axiata also continued to
2021                              strengthen its mobile services by providing personalized
Building the XL Axiata
of Tomorrow - Converged
                                  customer experience and consistent connection quality.
Digital Telco                     Internally, XL Axiata continued its transformation to become
                                  a converged organization.

                                  These efforts brought prominent results for XL Axiata.
                                  Double-digit growth was seen in revenue and EBITDA,
                                  with ARPU at Rp43,000 (Q4-2023), and convergence
                                  penetration of 75%. All of these goals were accomplished
2022                              while strengthening XL Axiata’s responsibility to the
Win the Future                    community and environment. The Company actively
Through Championing               supported women and youth empowerment as well as
Converged Solution
                                  promoted environmentally friendly operation through
                                  its green BTS initiative. Overall, XL Axiata was ready to
                                  accelerate its growth by capitalizing on its advantages as a
                                  pioneer in convergent services.


                             PT. XL Axiata Tbk | Integrated Annual Report 2023                                   1
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ABOUT THIS                                                                                                                                                                                          TABLE OF CONTENTS

REPORT                                                                                                                    1
                                                                                                                          2
                                                                                                                                Theme2023
                                                                                                                                About This Report
                                                                                                                                                                                        156    Board of Commissioners and Board of Directors’
                                                                                                                                                                                               Remuneration
                                                                                                                          4     Accelerating Driving Growth Through Converged           158    Board Audit Committee
                                                                                                                                Products, Services, Processes, & Organization           164    Nominating and Remuneration Committee
                                                                                                                          5     Financial Values                                        169    Board Risk and Compliance Committee
                                                                                                                          6     Intellectual Values                                     175    Transformation Advisory Committee
                                                                                                                          7     Brand Xl                                                178    Board of Directors
                                                                                                                          7     Brand Axis                                              202    Information Technology Committee
                                                                 MATERIALITY OF REPORT
                                                                                                                          8     Brand Xl Satu                                           204    Risk Management and Business Continuity
                                                                 XL Axiata has assessed the materiality of the 2023       8     Infrastructure Values                                          Committee
                                                                 IAR according to the reporting policies applicable       9     Human Capital Development Values                        210    Human Capital Committee
                                                                 in the Indonesian Stock Exchange. XL Axiata has          10    Sustainability Development Values                       212    Gift, Donation and Sponsorship Committee
                                                                 also inquired the input of stakeholders regarding        12    Continue Creating Value for Stakeholders                214    Ethics and Integrity Committee
                                                                 business direction and perspective, including                                                                          216    Corporate Secretary
                                                                 the risks identified using the risk management           14    ABOUT XL AXIATA                                         225    Investor Relations
                                                                 framework. These risks may affect XL Axiata’s skills                                                                   227    Internal Audit
                                                                 to create values in the short, medium, and long term.    16    Vision, Purpose & Corporate Values
                                                                                                                                                                                        230    Internal Control
                                                                 This report also presents the Company’s strategic        18    Xl Axiata At a Glance
                                                                                                                                                                                        231    Risk Management
                                                                 responses to the identified issues.                      19    Business Activities
                                                                                                                                                                                        236    Litigations and Contingencies
                                                                                                                          20    Milestones
                                                                                                                                                                                        236    Administrative Sanctions
                                                                                                                          26    MANAGEMENT REPORT                                       236    Corporate Information Access
                                                                 MANAGEMENT APPROVAL
                                                                                                                                                                                        237    Code of Ethics
                                                                 The Board of Directors refers to IIRC’s International    28    Report of The Board of Commissioners
                                                                                                                                                                                        238    Employee and/or Management Stock Option
                                                                 Integrated Reporting Framework for the 2023 IAR.         36    Report of The Board of Directors                               Programs
                                                                 The Board of Directors is responsible to ensure the      48    Statement of Accountability of 2023 Annual              240    Whistleblowing System
                                                                                                                                Report By The Board of Commissioners and Board
                                                                 integrity of this report through good corporate                                                                        241    Anti-Bribery and Anti Corruption Policy
2023                                                             governance and internal reporting procedures.
                                                                                                                                of Directors
                                                                                                                                                                                        242    Corporate Governance Implementation
                                                                                                                          49    Macroeconomics, Industry & Business Strategy
FAST-TRACKING WITH                                                                                                              Overview
                                                                                                                                                                                        254 SUSTAINABILITY REPORT
AGILITY, & RESILIENCE                                                                                                     52    Business Strategy
                                                                 SCOPE AND BOUNDARIES                                     54    Sustainability Strategy                                 256    Sustainability Report
                                                                 XL Axiata’s 2023 IAR discusses the Company’s             56    Marketing Aspect                                        260    Environmental Performance
                                                                 financial and non-financial performance, business        59    Outlook                                                 264    Economic Performance
INTRODUCTION                                                     challenges, opportunities, and risks that the                                                                          266    Social Performance
                                                                                                                          60 MANAGEMENT
The 2023 Integrated Annual Report (IAR) of PT XL                 stakeholders will find relevant and that significantly                 DISCUSSION                                      275    Governance Performance
Axiata Tbk (XL Axiata) is developed based on the                 affect our capability to create value. We limit our         & ANALYSIS                                                 276    Products and Customers Performance
International Integrated Reporting Framework from the            report to the Company’s activities from 1 January
International Integrated Reporting Council (IIRC). IAR           2023 to 31 December 2023.                                62    Financial Performance                                   282 CORPORATE DATA
is expected to provide the stakeholders with concise                                                                      66    Financial Highlights
                                                                                                                          68    Operational Highlights                                  284 Invitation For The Annual GMS
but comprehensive and accurate information about XL              This IAR focuses on a number of areas, such as the
                                                                                                                          70    Shares Highlights                                       285 Corporate Information
Axiata’s business and strategies. The stakeholders will          Company’s digital transformation, vision to become
                                                                                                                          71    Bonds & Sukuk Highlights                                285 Company Branding
able to learn the journey of XL Axiata in creating and           converged operator in Indonesia, dual-brand
                                                                                                                          72    Corporate Actions                                       286 Associations Memberships
sharing added values to the public.                              strategy strengthening, and continued network
                                                                                                                          72    Suspension/Delisting                                    288 2023 Event Highlights
                                                                 development.
                                                                                                                          73    Financial Review                                        318 Awards 2023
ASSURANCE                                                                                                                 90    Consumer                                                321 Certificates 2023
                                                                                                                          94    Home & Convergence                                      322 Shareholders Composition
The analysis and discussion on financial performance
                                                                                                                          98    Enterprise Business & Corporate Affairs                 325 Chronology of Shares Listing & Other Shares Listing
presented in the XL Axiata’s 2023 IAR refers to the
                                                                                                                          104   Technology & Network Development                        326 Organisational Structure
Financial Statements as at and for the years ended 31
                                                                                                                          108   IT & Digital Analytics                                  328 Corporate Structure
December 2023 and 31 December 2022 audited by
                                                                                                                          111   Human Capital Development                               329 Subsidiaries, Associates and Joint Ventures
Public Accounting Firm Tanudiredja, Wibisana, Rintis
                                                                                                                          117   Training Data                                           330 Public Accountant & Public Accountant Firms
& Rekan (a member of the PricewaterhouseCoopers
                                                                                                                          118   Employee Demographics                                   331 Capital Market Supporting Institutions & Professions
networks of firms) with the opinion of fair in all material
                                                                                                                                                                                        332 Operational Map
respects. Financial statements and disclosures are
                                                                                                                          120 CORPORATE GOVERNANCE                                      334 XL Centers
presented according to Indonesian Financial Accounting
Standards.                                                                                                                                                                              339 Corporate Website Information
                                                                                                                          122   Corporate Governance
                                                                                                                                                                                        340 Disclaimer
                                                                                                                          129   General Meeting of Shareholders
                                                                                                                          138   Board of Commissioners                                  341 FINANCIAL STATEMENTS



2                                    PT. XL Axiata Tbk | Integrated Annual Report 2023                                                                        PT. XL Axiata Tbk | Integrated Annual Report 2023                                   3
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ACCELERATING GROWTH THROUGH                                                               FINANCIAL VALUES
CONVERGED PRODUCTS, SERVICES,
PROCESSES, & ORGANIZATION
                                                                                                                              11%
                                                                                                                 Revenue growth

                                                                                                                 YoY to Rp32.34 trillion




                                                                                                    Initiatives to drive market reparation coupled with consistent
    Population growth and massive digitalization have led to continued increase                     network and service quality supported the 11% YoY revenue growth
    in internet penetration in Indonesia. Not only a means of accessing contents                    to Rp32.34 trillion.
    the Internet has also been contributing to growing productivity of businesses.
    The need for ease of connectivity through a stable fixed broadband (FBB)
    connection or practicality of fixed mobile convergence (FMC) is an opportunity
    that XL Axiata is capturing.
                                                                                                    Net profit for the year amounted to Rp 1.28 trillion, growing faster
                                                                                                    than revenue at 15% YoY.




                                       FBB and FMC enable stable internet connection
                                       that can help the growth of more than 80%
                                       of micro, small, and medium enterprises. They
                                       currently rely on the internet to market goods
                                                                                                    EBITDA grew 12% YoY to Rp15.89 trillion driven by cost excellence.
                                       and services. XL Axiata is facing ample room for
                                       growth, as FBB penetration today has reached
                                       only 25.6% throughout Indonesia.




                                       Indonesia’s infrastructure and economic                      Revenue from Data & Digital services reached Rp29.4 trillion or 91%
                                       growth centers have begun to be more                         of total revenue.
                                       distributed in various regions outside Java.
                                       Projects such as new capital city development,
                                       special economic zones, and international
                                       tourism destinations will open up a wider
                                       telecommunications market.

                                                                                                    XL Axiata maintained sound financial position with gearing ratio
                                                                                                    that reflected in gross debt to EBITDA of 2.89x.
                                       Positioned as a convergence pioneer,
                                       the presence of mobile service networks
                                       throughout Indonesia, solid brand reputation,
                                       and commitment to quality, XL Axiata will
                                       be able to grow and create added value to
                                       shareholders.
                                                                                                    The Company has no USD denominated debt. 57% of of its loans
                                                                                                    are fixed interest rates loan with only 43% with floating interest
                                                                                                    rates. Free cash flows (FCF) were at a healthy level, increasing 69%
                                                                                                    YoY to Rp8,72 trillion.




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INTELLECTUAL VALUES                                                                                  BRAND XL                                                 BRAND AXIS


                                       Data analytics capabilities have resulted in
                                       strategic business decisions. These were
                                       evident in, among others, the selection
                                       of fixed mobile convergence and fixed
                                       broadband service areas as well as the
                                       design of XL and AXIS subscription
                                       packages that are appropriate with
                                       customers’ needs.




                                                                      For XL Axiata’s salesforce,
       Digitalization is the way                                      digitalization has allowed
       forward. XL Axiata has                                         them to easily close
       continued     to   digitalize                                  transactions and create
       the organization to make                                       sales plans. For consumers,
       business processes run                                         digitalization has enhanced
       more efficiently.                                              their experience with
                                                                      XL Axiata.




                                                                      Human resources are the
       More than half of XL Axiata
                                                                      backbone of the Company.
       customers are active users of
                                                                      In today’s digital era, XL
       myXL and AXISNet. Monthly
                                                                      Axiata offers upskilling and
       active users increased by 20%
                                                                      reskilling opportunities to
       year on year to 29 million
                                                                      ensure that employees
       subscribers.
                                                                      can also grow and stay
                                                                      relevant.
                                                                                                      XL Postpaid: special offers for the latest                        AXIS Teng Go package, an innovative
                                                                                                      smartphone pre-orders with myPRIO Deal,                           internet package purchased based on
                                                                                                      the launch of co-branding credit cards,                           time of use with unlimited quota for the
                                                                                                      e-SIM offers, and the launch of PRIO Club                         applicable duration and a pause-play
                                                                                                      that rewards customer loyalty with various                        feature to adjust data usage.
                                       Synergy and collaboration open up new                          benefits based on subscription packages.
                                                                                                                                                                        National futsal championship AXIS Nation
                                       opportunities. Together with Link Net,                                                                                           Cup 2023 was attended by 1,200 schools
                                       XL Axiata is set to become a ServeCo,                                                                                            from 30 cities throughout Indonesia.
                                                                                                      XL Prepaid: Star Series package offers access
                                       collaborating with Link Net as a FiberCo.                      to lifestyle contents - beauty, music, gaming,                    AXISLABS 2023, idea competition for
                                       Cooperation between the two entities will                      and culinary, while Xtra Combo Flex offers                        college students, participated by over
                                       accelerate the penetration of Fixed Mobile                     double quota for a year, special offers for                       2,000 students.
                                                                                                      Independence Day and XL Axiata anniversary,
                                       Convergence in Indonesia, supporting the                       and special internet quota for Hajj pilgrimage.
                                                                                                                                                                        Talent  competition   AXISELEB            2023
                                                                                                                                                                        garnered more than 4,000 entries.
                                       Company’s vision.




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                                                                                                                                                                                           Fast-Tracking with Agility, & Resilience




BRAND XL SATU                                                    INFRASTRUCTURE                                        HUMAN CAPITAL
                                                                 VALUES
                                                                                                                       DEVELOPMENT VALUES



                                                                                                                                                                            2,444 programs & 343 sessions,
                                                                                                                                                                            2,358 unique participants,
                                                                                                                                                                            and 11,189 training days
                                                                                                                                                                            throughout 2023




                                                                                                                                                                             Identified 13 key competencies for
                                                                                                                                                                             employee development programs in
                                                                                                                                                                             2023.


                                                                                                                                                                             Provided continuous training to
                                                                                                                                                                             employees. There were a total of
                                                                                                                                                                             2,444 programs & 343 sessions,
                                                                                                                          Agile employees.                                   2,358 unique participants, and 11,189
    XL Satu has grown and today covers all segments                          With capital expenditure of Rp7,16                                                              training days in 2023.
    of cellular services.                                                    trillion, XL Axiata carried out network      Total employees:
                                                                             development in various regions in            1,495
    By providing a better digital experience, XL Satu’s                      Indonesia. The number of BTS towers
    Net Promoter Score increased significantly.                                                                           Nurtured an                                        In hours, there were a total of 59,156
                                                                             increased to exceed 160 thousand,
                                                                                                                          innovative culture in                              training hours or an average of 44.14
                                                                             including 4G towers which grew 10% to                                                           training hours per person.
    XL Satu proposition in 2023 was refined. Customer                                                                     the organization.
                                                                             more than 104 thousand BTS.
    acquisition was boosted with a 75% increase
    in convergence penetration among XL Home                                 Site fiberization reached 61%.
    customers.
                                                                             With continued focus on areas outside
    Streaming     services  strengthened   through                           Java, XL Axiata’s 4G BTS in Kalimantan
                                                                             grew 12% and traffic 21% YoY in 2023.
                                                                                                                                                              Yessie D.Yosetya, Director & Chief Enterprise
    collaboration with Video, Vision+, CATCHPLAY,
    LIONSGATE PLAY, WeTV, Nussa, and AirConsole.                                                                                                              Business and Corporate Affairs Officer XL
                                                                             XL Axiata showed its commitment by
                                                                                                                                                              Axiata became a recipient of the prestigious
                                                                             attaining ISO27001:2013.
    XL Satu Biz is growing, now offering packages                                                                                                             CIO100 2023.
    tailored for MSMEs and is increasingly trusted                           The green BTS initiative now covers 90%
    among large enterprises.                                                 of XL Axiata’s BTS since the program
                                                                             was launched in 2014.
    Committed to achieve a significant increase in                                                                                                            Chief of Corporate Affairs Marwan O. Baasir
    homes passed through a partnership with Link Net.                        In total, XL Axiata has deployed 159                                             attained the Excellence in Performance
                                                                             thousand kilometers of fiber optic                                               award in Selular Awards 2023.
    XL Satu recognized as Best Fixed             Mobile                      network.
    Convergence in the Selular Awards 2023.




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SUSTAINABILITY                                                                                                                                          SUSTAINABILITY
                                                                                                                                                   DEVELOPMENT VALUES

DEVELOPMENT VALUES


                                                                                                          Sustainability programs – empowerment

                                                                                                          Sisternet organized webinars with various topics
                                                                                                          every month, e.g. public speaking, digital marketing,
                                                                                                          packaging, career, health, photography, cooking class,
                                                                                                          and beauty. Business incubation with Sispreneur and
                                                                                                          Kompetisi Modal Pintar that was held for around one
                                                                                                          year, offering advisory sessions and business capital
                                                                                                          as program rewards.



                                                                                                      Sustainability programs – environment
                                                                                                      ›       Analysed power use and mapped tower profile
     •   Promoting social welfare through equitable access to information and                                 using AI.
         sustainable empowerment programs.                                                            ›       Targeted to reduce emission intensity to 125 kg
                                                                                                              CO2/TB.
     •   Sustainability strategies founded on four pillars of Building Prosperity,                    ›       Explored renewable potentials with PLN and
         Nurturing People, Process Excellence, and Planet and Society.                                        independent power producers.
                                                                                                      ›       Explored renewable potentials with PLN.



                                                                                                          Awards
                                       Sustainability programs – education
                                                                                                          ›   Award as an advocate G20 Empower from
                                       ›   The 10th XL Future Leaders (XLFL)                                  Indonesia Ministry of Women Empowerment and
                                           participated by 190 awardees, generating 16                        Children Protection.
                                           IOT-based projects.
                                                                                                          ›   Sisternet program named as Best Mixed Media
                                       ›   Digital literacy training for people with                          Campaign in the Entrepreneurship Theme in the
                                           disabilities, titled XL Axiata Peduli Disabilitas                  Mata Lokal Award organized by Tribun Network.
                                           held simultaneously in two cities with 60
                                                                                                          ›   TOP GRC (Governance, Risk, and Compliance)
                                           participants in total.
                                                                                                              Awards 2023.
                                       ›   Supported two special schools by donating
                                                                                                          ›   Rated “Excellent” for XL Axiata’s successful
                                           education funds, routers, and monthly 20GB
                                                                                                              implementation of ESG and GRC approaches in its
                                           quota for one year.
                                                                                                              business operations.
                                       ›   Brought IoT solutions to Islamic boarding
                                                                                                          ›   Sisternet received Digital Nation Award 2023 in
                                           schools under Pesantren Digital initiative.
                                                                                                              Excellence in Innovation Video Award category
                                                                                                              from M360 APAC.



10                      PT. XL Axiata Tbk | Integrated Annual Report 2023                      PT. XL Axiata Tbk | Integrated Annual Report 2023                                  11
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CONTINUE CREATING                                                                                                                                            CONTINUE CREATING
                                                                                                                                                        VALUE FOR STAKEHOLDERS

VALUE FOR
STAKEHOLDERS

                                                                              COMMUNITY

        CUSTOMERS                                                             › 4G services expanded to Alor Island, provided by 30 units of 4G
                                                                                BTS, each capable of serving 400 customers simultaneously and
        › 57.5 million mobile subscribers.
                                                                                coverage radius of 2 kilometers. In the last two years, data traffic in
        › 235 thousand customers of XL Home fixed broadband
          connection.                                                           Alor Island increased 16%.
        › Over 1,900 XL Satu Biz connections for SMEs.
                                                                              › Supported cities to transform to smart cities through collaboration
        › Blended ARPU at Rp43 thousand (Q4-2023)
        › MyXL and AXISNet monthly active users grew almost 2x in the           with city/district governments. XL Axiata provided high-speed
          past two years                                                        internet services to Konawe Regency Government and IoT Flood
        › Easy card reactivation and replacement as well as XL Prioritas        Monitoring for DKI Jakarta Provincial Government.
          registration at 100 XL Axis Service Points in 70 cities/regencies
          throughout Indonesia
        › XL Center attained Diamond Service Quality (SQ) Award in the
          Cellular Telecommunication category at SQ Award 2023.

                                                                              REGULATOR
                                                                              › Supporting the availability of telecommunications infrastructure
                                                                                throughout Indonesia.
        INVESTOR
                                                                              › Legal compliance, including with the requirement to establish an
        › Net profit after tax stood at Rp1.28 trillion, growing 15% year
                                                                                Occupational Safety and Health Management System (SMK3).
          on year.
                                                                                XL Axiata’s SMK3 won Bendera Ems award from the Ministry of
        › Data and digital services accounted for 91% of revenue with a         Manpower.
          total value of Rp29.4 trillion.
                                                                              › Actively involved, with all the telco service provider in Indonesia,
        › Dividend payment at Rp42 per share allocated from 50% of
                                                                                in conducting assessment to existing regulation to improve the
          profits, endorsed at AGMS held on May 5, 2023.
                                                                                telecommunication industry and service in Indonesia.




        EMPLOYEES
                                                                              ENVIRONMENT
        › Implementation of Agile@Supercharged.
                                                                              › Continuing the Green BTS initiative since 2014.
        › Training programs relevant to the times.
                                                                              › Committed to achieving net zero carbon by 2050.
        › XLife employee application digitization with feature updates.

        › The Best Company to Work For from HR Asia.                          › Joined Net Zero Hub initiated by KADIN as a knowlede-sharing
                                                                                platform among members.
        › Recognized as best Learning & Development and Knowledge
          Management, HR Digitization and People Analytic, Employer           › Continuing the inventory of Greenhouse Gases (GHG) for Scope 1
          Branding, and Talent Acqusition in HR Excellence SWA Award.           and 2, and adding inventory for Scope 3.




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      ABOUT XL AXIATA                                                                                  Fast-Tracking with Agility, & Resilience




                                                                                    XL Axiata transforms
                                                                                    into a convergent digital
                                                                                    service provider that
                                                                                    integrates mobile and
                                                                                    fixed business in in a
                                                                                    new, better way. The
                                                                                    Company’s focus is on
                                                                                    enhancing       customer
                                                                                    experience by offering
                                                                                    convenient and flexible
                                                                                    services,      ultimately
                                                                                    achieving    high    Net
                                                                                    Promoter Score (NPS)
                                                                                    value.


ABOUT
XL AXIATA
14   PT. XL Axiata Tbk | Integrated Annual Report 2023   PT. XL Axiata Tbk | Integrated Annual Report 2023                                  15
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        ABOUT XL AXIATA                                                                                                                                       Fast-Tracking with Agility, & Resilience




VISION, PURPOSE
& CORPORATE VALUES                                                            PURPOSE
                                                                              We bring the world closer in a simple way for a brighter life

                                                                              ›   This promise cannot be done alone by ourselves
                                                                              ›   Only through internal & external collaboration/togetherness, we can make this happen.
                                                                              ›   We enable and empower people to stay in touch or connect with their environment and create new
                                                                                  possibilities.
                                                                              ›   We are always close by to fulfill daily needs in people’s life.
                                                                              ›   Life is getting more and more complex for people, and we are here to simplify it by providing seamless
                                                                                  experiences for all our stakeholders (The world at your fingertips).
                                                                              ›   Simplifying adds value to people’s life by saving their time, energy and money, which allow them to
                                                                                  get more out of their life



     VISION
                                                                              ›   We are committed to help people to continuously improve their lives in terms of welfare (economically)
                                   #1 Converged Operator                          and wellbeing (fun, excitement, energy, inspiration and unleashing people’s potential)

                                   in Indonesia


                                         Our vision is to become a            CORE VALUES
                                         converged     digital service
                                         provider, which can combine
                                         mobile & fixed business/
                                         services, in a new, better,
                                         and    customer-focused     so
                                         that customers can enjoy the
                                         convenience and flexibility of                                              Acronym for communication:
                                                                                                                           (read: I triple C)
                                         our services and generate the
                                         highest NPS value.
                                                                                                  Uncompromising Integrity
                                                                                                  ›   I only do the right things, align with the team and seek for advice if unclear.
                                         VISION AND                                               ›   I am courageous to make bold decision and speak up when needed.

                                         PURPOSE REVIEW                                           Obsession for Customers
                                                                                                  ›   I am curious about my customers and genuinely care for them.
                                         The Board of Directors regularly                         ›   I proactively take ownership to deliver beyond customers expectation.
                                         reviews the Company’s Vision
                                         and Objectives to ensure that                            Courage for Change
                                         the Company’s Vision and                                 ›   I think big and fearlessly step outside my comfort zone to take risks.
                                         Purpose are still in line with the                       ›   I embrace mistakes to learn, adapt and improve.

                                         Company’s current condition
                                         and strategy.                                            Passion for Collaboration
                                                                                                  ›   I welcome ideas that are different from my own and learn from them.
                                                                                                  ›   I am open and curious to explore possibilities to create synergies.




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                                 ABOUT XL AXIATA                                                                                                                                                        Fast-Tracking with Agility, & Resilience




XL AXIATA                                                                                                                                                                                           BUSINESS
AT A GLANCE                                                                                                                                                                                        ACTIVITIES

                                                                                                                        In 2023, the Company Business Activities based              6.   Information Services Activities;
                                                                                                                        on Article 3 of the Articles of Associations is to                    a. Data Processing Activities
                                                                                                                        carry out activities in the sectors of organizing                     b. Hosting and related activities;
                                                                                                                        telecommunications, programming activities and                        c. Web portals and/or digital platform
                                                                                                                        computer consulting, information services activities,                    without commercial objectivies;
                                                                                                                        wholesale trade, management consulting activities,                    d. Web portals and/or digital platforms
                                                                                                                        and financial activities.                                                with commercial objectives.
                                                                                                                                                                                    7.   Other management consulting activities.
                                                                                                                        In order to achieve abovementioned purpose, the
Initially starting business as a       In 2009, TMI changed its                     XL Axiata operates its network      Company may carry out the folllowing main business          In order to achieve the above mentioned purposes,
trading and general services           name to Axiata group Berhad                  on GSM 900/DCS 1800, IMT-           activities:                                                 as well as to support the above mentioned main
company established on 6               (“Axiata”) which later in the                2000/3G, and is the first           1. Telecommunications business activities:                  business activities of the Company, the Company
October 1989 under the name of         same year PT Excelcomindo                    telecommunications      operator        a. Administration        of   telecommunications        may carry out supporting business activities as
PT Grahametropolitan Lestari. In       Pratama Tbk. also changed its                in Indonesia to commercially                  networks including but not limited to:            following:
1996, the company entered the          name to PT XL Axiata Tbk for                 launch 4.5G Ready on the 1,800                -   Wired Telecommunication Activities;           a. Planning, engineering, building, providing,
telecommunications field after         synergy purpose. Currently, the              MHz spectrum. XL Axiata also                  -   Wireless Telecommunications Activities.            developing and operating, leasing, maintaining
obtaining a GSM 900 operating          majority of XL Axiata’s shares               holds a content provider License,       b. The operations of telecommunications                      as well as procuring means/facilities of
license and officially launching       are owned by Axiata through                  Internet    Services    Provider              services including but not limited to:                 telecommunication, including the procurement
its GSM services, becoming             Axiata Investments (Indonesia)               (ISP), Internet Interconnection               -   Internet Service Provider;                         of resources to support the businesses
the first private company in           Sdn. Bhd. (66.25%), Treasury                 Services License, voice Over                  -   Communication System Services (Data                of the Company in the administration of
Indonesia to provide cellular          Shares (0.43%) and public                    Internet    protocol     License,                 Communication System Services):                    telecommunication services and/or networks;
mobile telephony services.             (33.32%). Therefore, XL Axiata               Leased Line License. XL Axiata                -   Internet Telephony Services for Public        b. Improving to the maximum extent, the relevant
                                       is part of the Axiata group                  also received a Certificate of                    Use (VOIP);                                        business for the administration of services
Later on, following a cooperation      (“Group”), one of Asia’s largest             Operational Eligibility (SKLO)                -   Internet Interconnection Services (IIS);           and telecommunication networks, therefore,
agreement with the Rajawali            telecommunications groups.                   to deploy a 5G network in                     -   Content Provider Services through                  it reaches the capacity which is desired and
group     and     three    foreign                                                  Indonesia in August 2018.                         Cellular Mobile Networks or Local fixed            required by the public in the framework of
investors (NyNEX, AIF and              The Group’s mobile subsidiaries                                                                Wirelesss Networks with Limited Mobility           improving services to the public at large;
mitsui), the Company name was          and associates operate under                 XL Axiata continues to ensure                     (Premium SMS Content Services).               c. Carrying out businesses and operational activities
changed to PT Excelcomindo             the brand name ‘CelcomDigi’ in               top-notch quality of data                     -   Other Multimedia Services                          (which also cover the marketing as well as the
Pratama. In September 2005,            Malaysia, ‘Dialog’ in Sri Lanka,             experience to its customers with                                                                     sales of telecommunication networks and/or
the Company launched an Initial        ‘Robi’ in Bangladesh, ‘Smart’                continued roll-out and upgrades     2.   Other Monetary Intermediaries.                              services which are organized by the Company),
Public Offering (IPO) and listed       in Cambodia, ‘Ncell’ in Nepal.               of its network. XL Axiata is        3.   Wholesale Trade;                                            carrying out the maintainance, research, and
its shares on the Jakarta Stock        As a leading market player in                continuously committed to offer          a. Wholesale Trade of computers and                         development, means and/or facilities of the
exchange now known as the              Indonesia, XL Axiata provides                faster and stable connection by               computer equipment;                                    telecommunication,        organizing      non-formal
Indonesia Stock Exchange (IDX).        services for retail customers                implementing 4.9G technologies           b. Wholesale Trade of Software;                             education and training in telecommunication
At that time, the Company was          and offers business solutions to             – Massive MIMO, especially               c. Wholesale Trade of Telecommunication                     sector both domestic and overseas;
a subsidiary of Indocel Holding        corporate customers with wide                catered to outside Java Island.               Equipment.                                        d. Organizing other telecommunication services
Sdn. Bhd., which is now known          network and service coverage                 This technology accelerates         4.   Programming activities, computer consulting,                and networks including information technology
as Axiata Investment (Indonesia)       throughout      Indonesia.  The              data transfer to provide a more          and related activities:                                     services and/or networks; and
Sdn. Bhd., which all shares            services include Data, Voice,                convenience     connection    to         a. Other computer programming activities.              e. Organizing other activities which are considered
owned by TM International              SMS and other value-added                    customers.                          5.   Computer consulting activities and computer                 necessary to support and/or which are related
Sdn. Bhd., (“TMI”) through TM          digital services.                                                                     facilities management:                                      to the organizing of telecommunications,
International (L) Limited.                                                                                                   a. Information Security Consulting Activities;              programming activities and computer consulting
                                                                                                                             b. Computer Consulting Activities and Other                 activities, information service activities, wholesale
                                                                                                                                  Computer Facility Management;                          trade     activities,   management         consulting
                                                                                                                             c. Internet of Things (IoT) Consulting and                  activities, and financial activities.
                                                                                                                                  Design Activities.



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                                  ABOUT XL AXIATA                                                                                                                                                             Fast-Tracking with Agility, & Resilience




MILESTONES
                                                                                                                                                                                                                                    MILESTONES




 1996                                                           2005                                                       2012                                                              2017

 Received GSM 900 Cellular System license. Began                Became a subsidiary of TM Group and made Initial                                                                             1.   Expanded to 101,000 BTS, 63% of which were 3G
                                                                                                                           1.   One of the Company’s majority shareholders, Etisalat,
 its commercial operations, focusing mainly in                  Public Offering of 1,427,500,000 shares in the                                                                                    & 4G.
                                                                                                                                divested 9.1% of its shares through share offering to
 Jakarta, Bandung, and Surabaya.                                Indonesian Stock Exchange (formerly Jakarta Stock                                                                            2.   Expanded coverage of the 4G LTE network to 360
                                                                                                                                institutional investors. This resulted in an increased
                                                                Exchange) with stock code EXCL.                                                                                                   cities/regencies, with over 17,000 4G BTS and
                                                                                                                                portion of public share ownership from 20.2% to
                                                                                                                                                                                                  45,000 3G BTS.
                                                                                                                                33.5%.
                                                                                                                                                                                             3.   Signed a Conditional Sales and Purchase
                                                                                                                           2.   The Company operated over 11,000 new BTS.
                                                                                                                                                                                                  Agreement to release ownership of the
 1997                                                           2006                                                                                                                              Company’s shares in PT XL Planet (Elevenia) as
                                                                                                                                                                                                  well as SK Planet Global Holdings Pte. Ltd. to PT
 Built an integrated microcell network in Jakarta’s                                                                                                                                               Jaya Kencana Mulia Lestari and Superb Premium
                                                                Launched 3G network service.
 Golden Triangle Area.                                                                                                                                                                            Pte. Ltd.
                                                                                                                           2013                                                              4.   Collaborated      with    the     Ministry     of
                                                                                                                                                                                                  Telecommunications and Information in the
                                                                 2007                                                                                                                             Fishermen Go Online program through its Nelayan
                                                                                                                           1.   The Company, Saudi Telecom Company (STC),                         Pintar (Smart Fishermen) app.
 1998                                                                                                                           and Teleglobal Investment B.V (Teleglobal) as                5.   Participated in the construction of the Australia
                                                                 1.   Introduced Rp1/second tariff.                             STC’s subsidiary signed a Conditional Sales and                   - Indonesia - Singapore Submarine Cable
                                                                 2.   ETISALAT,       the      second        largest            Purchase Agreement CSPA) to acquire PT Axis
 Launched proXL brand as the Company’s first                                                                                                                                                      Communication System that connected Australia
                                                                      telecommunications company in the Middle                  Telekom Indonesia (AXIS).
 prepaid product.                                                                                                                                                                                 with Singapore through Indonesia.
                                                                      East, became a shareholder of XL Axiata.             2.   The Company’s 4G technology had a test run at
                                                                 3.   XL Axiata started to consolidate brands under             the APEC Summit.
                                                                      “XL prepaid” and “XL postpaid”.
                                                                                                                                                                                             2018
 2000
                                                                 2008                                                      2014
                                                                                                                                                                                             1.   Started operating the Universal Service Obligation
 Expanded reach to Sumatra and Batam.                                                                                                                                                             (USO) network in 40 locations in 4 provinces.
                                                                                                                                                                                             2.   Launched the Laut Nusantara application, a
                                                                 1.   TM Group demerger resulted in 2 (two) separate       1.   Acquisition of AXIS was finished in March, and                    collaboration between the Company and various
                                                                      entities: Telekom Malaysia Berhad and Axiata              merger was completed in April.                                    ministries and organisations aimed to increase the
                                                                      Group (formerly TM International Berhad). Axiata     2.   The Company launched a test run of real mobile                    productivity and safety of Indonesian fishermen.
 2001                                                                 Group is the parent company of Indocel Holding            4G-LTE (Long-term Evolution), supported by                   3.   Inaugurated the IoT Lab XCAMP along with the
                                                                      Sdn. Bhd. Through its subsidiary, TM International        Huawei and Ericsson.                                              Minister of Telecommunications and Information
 1.   Received DCS 1800 Spectrum allocation and                       (L) Limited.                                         3.   The Company changed its logo to reflect its new                   and the Minister of Industry.
      finished construction of the main fibre optics             2.   Axiata Group through Indocel Holding Sdn. Bhd.            direction.
      network.                                                        Acquired ownership of the Company’s shares
 2.   Launched M-Banking and M-Fun services                           from Khazanah Nasional Berhad, with total shares
                                                                      at the end of the year of 83.8%.
                                                                                                                                                                                             2019
                                                                                                                           2015
                                                                                                                                                                                             1.   Completed the construction of Australia
 2002
                                                                 2009                                                      Launched LTE services on 1,800 MHz bandwidth. The                      - Indonesia – Singapore Submarine Cable
                                                                                                                           LTE services covered 35 cities in Indonesia.                           Communication System, along with Vocus Group
 1.   Received network allocation in Kalimantan and                                                                                                                                               and Alcatel Submarine Networks.
                                                                 Made the first Limited Public Offering for the issuance
      Sulawesi.                                                                                                                                                                              2.   Expanded to 130,000 BTS with over 40,000 of
                                                                 of Rights Issue of 1,418,000,000 new shares.
 2.   Launched rental circuit and Internet Protocol                                                                                                                                               them 4G.
      (IP) services.                                                                                                                                                                         3.   Singapore-based internet investor, developer, and
                                                                                                                                                                                                  operator Princeton Digital Group (PDG) reached
                                                                 2010                                                      2016                                                                   an agreement to acquire 70% of the Company’s
                                                                                                                                                                                                  Data Center portfolio.
                                                                 The Company’s majority shareholder, Axiata                                                                                  4.   Commercially launched the Narrowband IoT (NB-
 2004                                                            Investments (Indonesia) Sdn. Bhd., released some of       1.   Expanded to 84,000 BTS with 8,200 4G BTS                          IoT) in 31 cities/ regencies in Indonesia.
                                                                 its shares (in the value of 20% of all issued shares)          covering almost 100 cities in Indonesia.                     5.   Expanded its USO network to cover 298 areas in
                                                                 in the Company through Private Placement in order         2.   The Company completed its public offering of                      various provinces across Indonesia.
 Rebranded logo and changed the proXL brand with
                                                                 to increase the number of the Company’s shares                 USD 500 million, all of which was fully subscribed           6.   Additional 3 USO BTS in remote areas of Natuna
 new products such as Jempol (prepaid), Bebas
                                                                 owned by the public.                                           by shareholders.                                                  in Riau Islands, Musi Rawas in South Sumatra, and
 (prepaid), and Xplor (postpaid).
                                                                                                                                                                                                  the West Coast of Lampung.




20                              PT. XL Axiata Tbk | Integrated Annual Report 2023                                                                              PT. XL Axiata Tbk | Integrated Annual Report 2023                                  21
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                                     ABOUT XL AXIATA                                                                                                                         Fast-Tracking with Agility, & Resilience




MILESTONES                                                                                                                                                                                         MILESTONES




     2020                                                                                                                                                  2022

                                                                                                                                                           1. XL Axiata took over the shares of PT
     1. Announced share buyback program of IDR 500             3. Became the first telecommunications company in
                                                                                                                                                              Hipernet Indodata, a company engage in
        billion in IDX for three months, from 7 April 2020        Southeast Asia to use SAP S/4 HANA Cloud.
                                                                                                                                                              telecommunications and information technology
        to 6 July 2020.                                        4. Supported various ministries and departments in the                                         managed services provider. XL Axiata officially
     2. Collaborated with Google Cloud on diverting its           government through the COVID-19 pandemic with                                               owns 2,805 shares or equivalent to 51% of
        workload to Cloud and adopting modern application         donations and initiatives aimed to help Indonesians                                         Hipernet Indodata’s shares with a transaction
        management platform from Anthos-Google Cloud              cope with the new normal.                                                                   value of around Rp358,438 billion.
        to automate, scale, and manage workload in its         5. Supported government program to deliver 4G                                               2. XL Axiata and Malaysian company PP
        hybrid multi-cloud securely and consistently.             services which cover 861 villages Non-3T within                                             Telecomunication Sdn Bhd have successfully
                                                                  2021-2022.                                                                                  completed the construction project of the Sea
                                                                                                                                                              Cable Communication System (SKKL) connecting
                                                                                                                                                              Batam - Serawak Malaysia or Batam Sarawak
                                                                                                                                                              International Cable System (BaSIC).
                                                                                                                                                           3. Axiata Group Berhad and XL Axiata completed a
                                                                                                                                                              joint acquisition of 66.03% of PT Link Net Tbk’s
                                                                                                                                                              shares for approximately RM2.63 billion. Post-
     2021
                                                                                                                                                              acquisition, XL Axiata holds 20% ownership of
                                                                                                                                                              Link Net shares.
                                                                                                                                                           4. The Echo Submarine Cable Communication
     1. Through XL Business Solutions managed to receive       11. The Company implemented Zero Touch Operation                                               System (SKKL) “Golden Buoy” is docked in
        ISO 9001:2015 and ISO/IEC 20000- 1:2018, the               platform including Network Operation Centre (NOC)                                          Tanjung Pakis, Karawang Regency, West Java to
        international standards for implementation of              operation to accelerate detection against network                                          be further connected to XL Axiata’s network. The
        quality management and information technology              disruption and its impact on customers.                                                    docking of the Golden Buoy is part of XL Axiata’s
        services management.                                   12. The Company in collaboration with various business                                         commitment to continue to provide better
     2. Collaborated with Helios Data, a data security             and social partners held a drive thru vaccination                                          network quality and services for customers and
        technology company from California, USA in order           centre for people in Depok, West Java called                                               the Indonesian with the addition and availability of
        to implement Secure Data Sharing technology.               Indonesia Bangkit Vaccination Centre in the                                                fibre optic network infrastructure that connects
     3. Began operating BTS built through the Universal            Universitas Indonesia Hospital parking structure.                                          to the global network.
        Service Obligation (USO) scheme, in collaboration      13. The President of Indonesia Joko Widodo surveyed                                         5. XL Axiata exercised public offering plans for XL
        with the Telecommunication and Information                 the vaccination at the Indonesia Bangkit vaccination                                       Axiata Shelf Offering Bonds II Phase I of 2022 and
        Accessibility Agency (BAKTI) in a number of                centre in Depok, assisted by the Minister of Health Budi                                   Shelf Offering Sukuk Ijarah III Phase I of 2022, in
        provinces, among which is South Sumatra,                   Gunadi Sadikin, Governor of West Java Ridwan Kamil,                                        which XL Axiata offers each of Rp1.5 trillion for
        specifically in Musi Rawas and North Musi Rawas            rector of Universitas Indonesia Prof. Ari Kuncoro, S.E.,                                   Bonds and Sukuk.
        regencies.                                                 M.A., Ph.D and hospital director dr. Astuti Giantini.                                   6. XL Axiata held an Extraordinary General Meeting
                                                                                                                                                              of Shareholders (EGMS) to seek approval for the
     4. Collaborated with FiberStar, a fibre optic provider    14. The Company continued its vaccination centre
                                                                                                                                                              plan to increase capital through a Limited Public
        company, to expand XL HOME fiber network.                  program in Medan, North Sumatra at Central General
                                                                                                                                                              Offering III (LPO III) by granting Pre-emptive
     5. Collaborated with NTT Ltd. in building private             Hospital (RSUP)l H Adam Malik.
                                                                                                                                                              Rights.
        cloud-based IT infrastructure to help prepare the      15. The Company is committed to implement ESG                                               7. Link Net and XL Axiata synergize to launch internet
        5G ecosystem.                                              (environmental, social, and governance) principles                                         convergence services through collaboration
     6. Launched XL SATU, the first convergence service in         by referring to GSMA targets and lowering carbon                                           products of First Media and XL. This collaboration
        Indonesia from XL HOME and XL Prepaid.                     emission to 0 in 2050 (net zero emission by 2050).                                         combines high-speed internet services without
                                                               16. The Company launched Desa Digital Nusantara (DDN)                                          quota restrictions, streaming content, cable TV
     7. Expanded 4G network to 2,431 remote villages in
                                                                   to empower villages through digital technology                                             and online storage of First Media with the XL
        Lampung province.
                                                                   adoption that was launched in Tanjung Pakis Village                                        Joint Quota Package, which is large-scale internet
     8. Through XL Business Solutions (Busol), managed to                                                                                                     data services.
                                                                   in Karawang Regency.
        receive MEF-CE 3.0 International Certification.                                                                                                    8. XL Axiata actively participated in the Women20
                                                               17. President Director & CEO of the Company Dian
     9. Expanded 4G network in Aceh to cover 193 districts                                                                                                    Movement (W20) and G20 EMPOWER and
                                                                   Siswarini along with Chief Strategic Transformation
        and 5,102 villages.                                                                                                                                   marked by the election of XL Axiata President
                                                                   & IT Officer yessie Dianty yosetya, as chair of G20
     10. The Indonesian Ministry of Communication and                                                                                                         Director & CEO, Dian Siswarini as Co- Chair of
                                                                   Empower attended the inauguration of Indonesian
         Informatics (Kominfo) declared the Company                                                                                                           Women20 Indonesia and Director & Chief of
                                                                   G20 presidency.
         has passed the Operation Feasibility Test for 5G                                                                                                     Digital Transformation & Enterprise Business
                                                               18. The Company’s VoLTE has reached 403 cities and                                             Officer, Yessie D. yosetya as Chair of G20
         network in Indonesia.
                                                                   regencies in Indonesia.                                                                    Empower.




22                                 PT. XL Axiata Tbk | Integrated Annual Report 2023                                          PT. XL Axiata Tbk | Integrated Annual Report 2023                                  23
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                                   ABOUT XL AXIATA                                                                                                                                                            Fast-Tracking with Agility, & Resilience




MILESTONES                                                                                                                                                                                                                          MILESTONES




 2023
                                                               ›   XL Axiata continues to develop SD-WAN+                 ›   XL Axiata continues to strengthen its position as           ›    XL Axiata and Hypernet launch Open WiFi and
 ›   XL Axiata successfully completed the Capital                  solutions for corporate customers. SD-WAN                  the first operator to introduce convergence services             Managed WiFi. Following the launch of the XL
     Increase process by granting Pre-emptive Rights III           solution is an excellent solution to be implemented        through XL SATU products. To maximise services,                  SATU BIZ service, XL Axiata Business Solutions
     (“PMHMETD III”) or right issue on time and at the             in the company. Ease of deployment, centralized            XL SATU now adopts Fiber To The Room (FTTR)                      reintroduced the latest innovations from this
     same time raising funds of Rp5 trillion.                      management, device simplification, and cost                technology, which will be introduced soon and will be            service, namely Open WiFi and Managed Service
                                                                   efficiency, make SD-WAN+ an attractive and viable          available to customers to boost the convenience of               WiFi. This feature is designed to make it easier for
 ›   Intensively applying ESG principles to network                option especially for today and going forward for          surfing at home. Furthermore, the coverage of service            industry movers, particularly SMEs, to develop their
     infrastructure, XL Axiata uses Green BTS en masse.            many businesses in the global marketplace.                 areas continues to expand, and is now present in 63              businesses.
     In applying ESG principles to BTS devices, XL Axiata                                                                     cities and regencies of the city, with Batam being the
     has modernized by implementing, among others,                                                                            newest area.
                                                               ›   XL Axiata launch “XL SATU BIZ”, a fast internet                                                                        ›    XL Axiata with Indosat Ooredoo Hutchison (Indosat
     Green BTS which includes the Intelligent Ventilation          access for SMEs. XL SATU BIZ provides                                                                                       or IOH), Axiata Digital Labs (ADL), and Amazon Web
     Cooling System (IVS), the use of DC fans, and Air             advantages such as high-speed Wi-Fi internet           ›   XL Axiata and Nokia Indonesia collaborate on ESG                 Services (AWS) proudly introduce the SinergiAPI
     Conditioning (AC). The application of Green BTS               connection, a large quota that may be distributed          practices. XL Axiata continues to strive to implement            Portal, the first API portal in Indonesia based upon
     is able to significantly reduce energy consumption            to a large number of employees, and a free                 ESG principles by supporting Indonesia’s target of               GSMA’s Open Gateway initiative which aims to
     by up to 50%. The modernization of BTS devices                Majoo subscription. SME managers can gain                  reducing carbon emissions by 43.2% by 2030, and                  empower developers and enterprises by offering
     has been implemented since 2014. Currently, this              additional benefits to boost business efficiency           in the company’s operational scope reducing carbon               universal access to network operator APIs.
     modernization program has covered more than                   and productivity by utilising the XL SATU BIZ              emissions by 45% from the 2020 baseline in 2030.
     90% of XL Axiata’s BTS.                                       package, which includes ERP software for SMEs
                                                                                                                                                                                          ›    XL Axiata had completely delivered the 4G service
                                                                   with comprehensive features.
                                                                                                                          ›   XL Axiata ensures network availability along the                 on 861 the most outer, under developed and frontier
 ›   XL Axiata and Cisco collaborate to prepare 5G and                                                                        Jakarta-Bandung high-speed rail line. XL Axiata                  border of Indonesia, as obliged by Indonesian
     Cloud networks for IoT. Through this collaboration,       ›   XL Axiata strengthens fast internet infrastructure         continues to improve network quality in response                 government.
     XL Axiata’s network capabilities will be enhanced by          at IKN. In June 2023, XL Axiata has placed 4               to the increased proximity of high-speed train
     using end-to-end automation and optical networks              units of Mobile BTS 4G, which are placed in the            operations. Customer comfort along the railway
     to support companies in transforming existing                                                                                                                                        ›    XL Axiata succeeded in winning the SMK3 Gold
                                                                   construction project area of the Presidential              line is the company’s priority. Moreover, the fast
     networks into 5G-ready, while also strengthening                                                                                                                                          Flag (Occupational Safety and Health Management
                                                                   Palace, Vice Presidential Palace, and around               train is predicted to be a means of supporting
     Internet of Things (IoT) connectivity services.                                                                                                                                           System) from the Ministry of Manpower (Kemenaker)
                                                                   the workers’ mess. The XL Axiata network at                people’s mobility, which of course also requires the
                                                                                                                                                                                               of the Republic of Indonesia. Director & Chief
                                                                   IKN will later be connected to the main network            convenience of data access while on the train.
                                                                                                                                                                                               Technology Officer of XL Axiata as well as Chairman
 ›   XL Axiata officially launches e-SIM. Customers that           throughout Kalimantan, which is also connected
                                                                                                                                                                                               of the XL Axiata Occupational Safety and Health
     utilise e-SIM do not need to use a real SIM card              to the international network which is currently
                                                                                                                          ›   XL Axiata’s 4G signal is now available along the                 (P2K3) Advisory Committee, I Gede Darmayusa
     in their smartphone. Customers can also avoid                 connected via SKKL Batam - Sarawak - Entikong.
                                                                                                                              Jakarta MRT line. XL Axiata has expanded its 4G LTE              received the award in Jakarta.
     purchasing a physical SIM card at the store by using                                                                     network on all underground lines of the Jakarta MRT,
     an e-SIM. Furthermore, using an e-SIM is a more           ›   XL Axiata and Link Net strengthen synergy by               both along the line and all stations since mid-August
     straightforward process than making purchases at a                                                                                                                                   ›    Axiata Group Berhad (“Axiata” or “the Group”)
                                                                   collaborating to build 1 million of homes passed           2023. Monitoring of the increase in traffic that occurs
     store. Using a QR code, xl.co.id starter packs may be                                                                                                                                     announced that it is driving forward the structural
                                                                   networks. The construction of the 1 million homes          will also continue to be carried out along the Jakarta
     instantly registered and activated from anywhere.                                                                                                                                         transformation of its Indonesian subsidiaries, XL
                                                                   passed network is targeted to take place in one            MRT line, including continuing to improve network
                                                                                                                                                                                               Axiata and Link Net, to accelerate the strategic shift
                                                                   year in more than 10 cities/regencies in several           quality to ensure customer needs are met.
                                                                                                                                                                                               towards becoming a ServeCo and a FibreCo.
 ›   Axiata Group strengthens XL Axiata and Link Net               provinces, including outside Java. The 1 million
     synergy. The closer collaboration between XL Axiata           homes passed network is a new network, not
                                                                                                                          ›   XL Axiata presents green mining solutions with
     and Link Net will be able to increase the penetration         including the existing Link Net’s network.                                                                             ›    XL Axiata, Indosat Ooredoo Hutchison (Indosat or
                                                                                                                              private networks, environmentally friendly solutions
     of convergence services in Indonesia, because                                                                                                                                             IOH), Axiata Digital Labs (ADL), and Amazon Web
                                                                                                                              for the mining industry. Private Network is a solution
     over the next five years there will be an expansion                                                                                                                                       Services (AWS) proudly introduce the SinergiAPI
                                                               ›   Supporting the convenience of public mobility,             that strongly supports “green mining” operations. This
     of service coverage to 8 million home passes. In                                                                                                                                          Portal, the first API portal in Indonesia based upon
                                                                   XL Axiata’s 4G signal is available on all LRT lines.       solution is able to increase efficiency by supporting
     addition, XL Axiata is also determined to increase                                                                                                                                        GSMA’s Open Gateway initiative which aims to
                                                                   All LRT lines including all stations, both those           increased productivity through automation, reduce
     its convergence customer base, while accelerating                                                                                                                                         empower developers and enterprises by offering
                                                                   across Cibubur and across Bekasi, have all been            costs by implementing fleet management with IoT
     the achievement of XL Axiata’s vision as the leading                                                                                                                                      universal access to network operator APIs. GSMA
                                                                   served by XL Axiata’s 4G network. Currently,               technology, and indirectly able to increase employee
     convergence operator in Indonesia. XL Axiata will                                                                                                                                         Open Gateway APIs are defined, developed, and
                                                                   both LRT routes have been served by more than              safety against potential work accidents as employees
     capitalize on FBB’s market opportunities which                                                                                                                                            published in CAMARA, the open-source project
                                                                   2,300 4G BTS.                                              do not need to go to hazardous areas.
     penetration remains low and the trend of market                                                                                                                                           driven by the Linux Foundation.
     demand continues to strengthen.




24                               PT. XL Axiata Tbk | Integrated Annual Report 2023                                                                             PT. XL Axiata Tbk | Integrated Annual Report 2023                                  25
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      MANAGEMENT REPORT                                                                                Fast-Tracking with Agility, & Resilience




                                                                                       Positioned    as     a
                                                                                       convergence pioneer,
                                                                                       the    presence     of
                                                                                       mobile        service
                                                                                       networks throughout
                                                                                       Indonesia,       solid
                                                                                       brand      reputation,
                                                                                       and commitment to
                                                                                       quality, XL Axiata
                                                                                       is able to grow and
                                                                                       create added value to
                                                                                       shareholders.




MANAGEMENT
REPORT
26   PT. XL Axiata Tbk | Integrated Annual Report 2023   PT. XL Axiata Tbk | Integrated Annual Report 2023                                 27
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                     MANAGEMENT REPORT                                                                                Fast-Tracking with Agility, & Resilience




REPORT OF THE BOARD
                                                                                                 REPORT OF THE BOARD OF COMMISSIONERS



OF COMMISSIONERS
                                                                                      The Company achieved outstanding
                                                                                      results on all fronts by executing
                                                                                      accurate strategies with a strong
                                                                             sense of discipline, achieving robust growth
                                                                             and improved profitability, as demonstrated
                                                                             by its financial and operational performance
                                                                             indicators. It is evident that XL Axiata is well-
                                                                             positioned to continue pursuing expansive
                                                                             convergence and promoting business
                                                                             sustainability.




                                                                             DEAR DISTINGUISHED                        PERFORMANCE OF THE
                                                                             SHAREHOLDERS AND                          BOARD OF DIRECTORS
                                                                             STAKEHOLDERS,
                                                                                                                       In the midst of global economic
                                                                             We are pleased to report that XL          moderation,      the    Indonesian
                                                                             Axiata had another successful             economy achieved a growth of
                                                                             year marked by both financial             5.05% for 2023, showing resilience
                                                                             and operational growth. As                though still presenting challenges
                                                                             outlined in this report, the              as compared 2022. The OECD
                                                                             Company       strengthened     its        expected the global economy to
                                                                             presence, network quality, and            remain moderate with projected
                                                                             capability. Overall, XL Axiata            growth of 2.9% in 2023, as
                                                                             made      substantial    progress         challenges of inflation and low
                                                                             towards becoming a truly                  growth prospects persisted. This
                                                                             converged operator in products,           also presented a challenge for
                                                                             services, and organization.               the telco industry in navigating
                                                                                                                       its aim to further penetrate
                                                                             The Board of Commissioners, in its        the digital economy. Indonesia
                                                                             capacity to supervise and advise          therefore has maintained a
                                                                             the Board of Directors, saw that          consistent growth level in the
                                                                             those results were achieved in            last two years, including in the
                                                                             compliance with business ethics,          face of worsening climate crisis
                                                                             industry best practices, laws and         which threatened harvest and
                                                                             regulations. We trust that this           potentially triggered disaster risks
                                                                             adherence contributed to the              as well as geopolitical conflicts, a
                                                                             Company’s sound reputation                situation that set a backdrop for
                                                                             as one of Indonesia’s leading             XL Axiata’s journey in 2023.
DR. MUHAMAD CHATIB BASRI                                                     telecommunications operators.

PRESIDENT COMMISSIONER




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REPORT OF THE BOARD OF COMMISSIONERS                                                                                                                                                        REPORT OF THE BOARD OF COMMISSIONERS




By       sector,      manufacturing,        policy, coupled with strong                to the last layer in XL Axiata and   attractive propositions tailored            Rp1.28 trillion, outpacing revenue        XL Axiata’s excellence was
trade, and agriculture remained             collaborative effort between the           that decisions are made in the       to the needs of customers                   that reached Rp32.34 trillion             recognised by many. In 2023,
the top three contributors at               central bank and government                best interest of the company         in respective segments. The                 with data and digital services            the Company was named
18.67%, 12.94%, and 12.53%,                 both in the central and at regional        and its stakeholders. Frequent       succeess     of    this   strategy          contributing 91%. The Company             The Best SPEx2 (Strategy-
respectively. The information               levels.                                    monitoring on target checkpoints     was reflected among others                  also succeeded in sustaining              into-Performance        Execution
and      communications       sector                                                   allowed the Company to be very       in combined ARPU of Rp43                    quality customers, which was              Excellence)      Company        in
contributed 4.23% to GDP. The               Industry trend in Indonesia                nimble in identifying problems       thousand (Q4-2023), up from                 reflected in increased blended            Telecommunication Industry in
information and communications              followed the same path. A Google           and solutions. XL Axiata also        Rp40 thousand (Q4-2022). XL                 ARPU to Rp43 thousand in Q4-              SPEx2 Award 2023. Moreover,
sector grew at 7.59%, thanks                survey revealed Indonesia as the           optimised its data analytics         Axiata’s own digital channels,              2023.                                     Director    &     Chief    Digital
among others to increase in BTS             fourth largest mobile phone users          capability, which made decision      namely myXL and AXISnet, now                                                          Transformation and Business
units and internet penetration              after China, India, and the United         making accurate and data-driven.     have digitally engaged 29 million           Gearing      ratio    was    healthy,     Enterprise Officer Yessie D.
rate. We saw strong development             States with 354 million gadgets            This approach backed XL Axiata’s     subscribers. The Company’s total            with Gross Debt to EBITDA at              Yosetya was again recognised
in the industry in line with nation’s       connected to the internet. Internet        convergence journey in 2023.         of over 160 thousand BTS serve              2.89x. Cashflow also improved             as the Most Influential CIO
technological          advancement          penetration in the country                 To become a true converged           customers      across   Indonesia,          significantly, allowing the Company       2023 in iCIO Awards 2023,
and digital transformation. This            increased from year to year, as            operator,       the       Company    as XL Axiata is committed to                to fund its investments from cash         while Chief Corporate Affairs
was supported by the growing                reported by APJII.                         transformed its operations and       open access to mobile and                   from operations. The Company’s            Marwan O. Baasir was honoured
demand in mobile and fixed data                                                        operating model. XL Axiata           internet connectivity to millions           CAPEX spending was optimal and            as Excellence in Performance
services, on top of a positive              As the numbers indicated, the              also continued transformation        of Indonesians. With quality                calculated. By sweating its current       in Selular Award 2023. XL
price rationalization trajectory            telecommunication        business          initiatives, such as unifying and    network, traffic grew by 21% from           assets, the Company was able              Axiata’s        accomplishments
throughout the year, bolstering             landscape continued to be                  digitising sales force to support    2022 to 2023.                               to manage lower level of CAPEX            clearly signalled the Company’s
the overall positive industry               highly promising, especially as            convergence and optimise sales                                                   spend compared to the previous            excellence as an innovative and
growth.                                     technological advancements have            productivity as well as enhancing    Driven by its strategies, in 2023 XL        year. Moreover, the Company               agile business entity.
                                            made businesses more agile and             network operations with artificial   Axiata reached 75% convergence              reported robust loan structure
Indonesia’s robustness was also             efficient. XL Axiata has certainly         intelligence and machine learning.   penetration from 37% in the                 with 57% borrowings having fixed          In the opinion of the Board of
the result of Bank Indonesia’s              benefitted from new technologies           The       Company’s      revamped    previous year and reported                  interest rate and without forex           Commissioners, the Board of
policies. In October 2023,                  and has been quick to adopt the            IT architecture now provides         235 thousand home connect                   borrowings, thereby protected             Directors achieved exceptional
Bank Indonesia raised BI 7-Day              latest systems in digitalization,          360-degree of customer view,         by     aggressively        capturing        from currency risk. This signals the      outcomes as a result of
Reverse Repo Rate (BI7DRR)                  AI, and machine learning that              enabling more effective and          opportunities in FBB segment.               Company is on the right path to           implementing      accurate   and
from 5.75% to 6.00% to protect              would increase its competitive             targeted upselling/cross-selling     For MSMEs, XL Axiata has                    elevate shareholder value going           effective strategies coupled with
currency stability against global           edge. This was crucial, as market          campaign.                            launched XL Satu Biz to increase            forward.                                  rigorous discipline to execute
uncertainties and to keep                   competition heightened.                                                         business productivity, while large                                                    those strategies.
inflation rate under control.                                                          Recognising       the   importance   corporations benefitted from the            As      a  responsible   business
This was complemented with                  Even on the backdrop of                    of collaboration, XL Axiata          Company’s connectivity and ICT              entity, XL Axiata’s economic              FREQUENCY AND
fiscal policies that aimed to               challenging       macroeconomic            strengthened its synergy with        solutions.                                  pursuit went hand in hand
                                                                                                                                                                                                                  ADVISORY METHOD
boost economic growth, such                 conditions in Indonesia, XL Axiata         affiliates, LinkNet and Hypernet.                                                with environmental and social
                                                                                                                                                                        endeavours.     The    Company’s
                                                                                                                                                                                                                  TO THE BOARD OF
as      increased      government           managed to strongly steer through          With LinkNet, the Company            Increased competition in the fixed
spending. As the results, National          various challenges in the macro            accelerated fixed broadband          broadband and convergence                   Green BTS initiative reached 90%          DIRECTORS
Statistics Agency (BPS) reported            space and within the industry              (FBB)         and     fixed-mobile   space did not impede the ability to         coverage with up to 50% energy
Indonesia’s inflation rate in 2023          to achieve profitable growth.              convergence (FMC) penetration        grow and tap the underpenetrated            saving rate in 2023 since first           The Board of Commissioners is
was 2.61%, the lowest in the past           Through a balance of pricing               and made a significant structural    broadband market. As shown                  launched in 2014. This initiative         always supportive of the Board of
two decades. Meanwhile, Rupiah              strategy and smart investments             move towards delayering by           through the achievements of XL              encompassed the application               Directors, including through our
to US Dollar exchange rate as               supported by advanced data                 entering into a non-binding          Home and XL Satu roll out, the              of outdoorization, PLN-ization,           advisory role as prescribed in our
per end of December 2023                    analytics, the Company achieved            agreement. With Hypernet, the        Company is very much on track to            intelligent energy saving, and            scope of duties and according
gained point-to-point 1.11% yoy             commendable       financial   and          Company accelerated joint go-to      achieving its ambitions to speed            equipment modernization such              to the recommendations of the
compared to last year. Rupiah               operational metrics in 2023.               market in the ICT segment.           up the growth in FBB and FMC.               as RAN radio and rectifier.               committees under the Board
appreciation was stronger than                                                                                                                                          XL Axiata’s commitment to                 of Commissioners. We advise
neighbouring countries, such                The Company has devised                    At the same time of driving          Financially, XL Axiata succeeded            empowering women and youth                the Board of Directors regularly
as Thiland and the Philippines,             business strategies to navigate            convergence,    the   Company        in achieving robust growth.                 leaders also continued through its        through official and informal
whose currencies strengthened               the market. The Board of                   managed to maintain excellent        Profitability   improved     with           engagament in Women 20 (W20)              communication as set out in
by 0.76% and 0.62% yoy,                     Commissioners appreciated the              service level in the mobile          EBITDA margin up to 49,1%,                  in the G20 Summit, programs               Board Manual. Formal advisory
respectively. Controlled inflation          Board of Directors approach in             segment. The XL, pre-paid and        which reflected operational cost            such as Sispreneur that targets           is carried out through Board of
and exchange rates were the real            strategy planning that ensured all         post-paid under XL Prioritas,and     excellence. Normalised net profit           women in MSMEs, and XL Future             Commissioners’ meeting and our
outcome of a sound monetary                 plans and targets were cascaded            AXIS brands were strong, offering    also improved by 15% yoy to                 Leaders (XLFL).                           joint meeting with the Board of



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REPORT OF THE BOARD OF COMMISSIONERS                                                                                                                                                    REPORT OF THE BOARD OF COMMISSIONERS




Directors. In 2023, we held 11              networks,     new     technology,          capture on the increasing demand       XL Axiata’s GCG practices were widely appreciated.         Mr. Dean’s resignation was accepted and formally
(eleven) Board of Commissioners’            and digital connectivity will be           for mobile data and broadband          XL Axiata became one of the recipients of the TOP          endorsed in the Extraordinary Shareholders’ Meeting
meetings and 7 (seven) joint                instrumental in expanding access           services supported by improved         GRC (Governance, Risk and Compliance) Award                on 11 January 2024. We thank Mr. Dean for his
meetings. Additionally, informal            to internet services and bridging          network capabilities, which aligns     2023 for the its ESG and GRC implementation                invaluable contributions during his tenure and wish
advisory was carried out through            the digital divide across the              with the Company’s strength of         and the 14th IICD Award in 2023 for the 50 Big             him continued success in the future.
emails and telephone, to provide            archipelago.                               being the Leading Converged            Capitalization Public Listed Company and Best Role
input for the Board of Directors                                                       Operator in Indonesia. XL Axiata is    of Stakeholders categories.                                Subsequent to Mr. Deans’ resignation, the
to consider in official decision            Telecommunication as an industry           well appreciated for its innovative                                                               composition of XL Axiata’s Board of Commissioners
making forums.                              sector will remain attractive,             culture to adapt to the evolving       VIEW ON WHISTLEBLOWING SYSTEM                              is as folllows:
                                            as opportunities are still ample           needs of consumers in this             IMPLEMENTATION
BUSINESS OUTLOOK                            especially in regions outside Java.        digital era. With this, we strongly                                                               President Commissioner      : Dr. Muhamad Chatib Basri
                                            Indonesia’s growing population             believe in XL Axiata’s ability to      As part of maintaining compliance, the Company             Commissioner                : Vivek Sood
2024 will remain a challenging              will also mean that demand for             remain as a strong competitor          ensures that every breach is identified and followed       Commissioner                : Dr. Hans Wijayasuriya
year, where the weakening                   internet and mobile services               in the Indonesia telco industry,       up by establishing SPEAK UP, a whistleblowing              Independent Commissioner    : Muliadi Rahardja
of global economy is seen to                continue rising.                           exploring more opportunities to        system equipped with safeguards to protect the             Independent Commissioner    : Yasmin Stamboel Wirjawan
persist, as IMF predicts the global                                                    serve customers better and to          confidentiality of the whistleblower. The Board            Independent Commissioner    : Julianto Sidarto
economy will see a growth                   In the mobile segment, industry            meet various household needs.          of Commissioners is involved in a report follow-
of around 3.1%. However, the                players can anticipate the                                                        up where there is reasonable possibility that the
Indonesian Ministry of Finance              expansion of 5G network, which             VIEWS ON GOOD                          breach constitutes a criminal offense. In 2023,            APPRECIATION
sees Indonesia can achieve a                will become a new revenue stream           CORPORATE                              our data show that there was a total of 3 (three)
GDP growth of 5.2% in 2024, held            and driver of ARPU growth. Data            GOVERNANCE                             reports. Of that number 2 (two) were confirmed             Finally, the Board of Commissioners wishes to convey
up by stable inflation, election            traffic is expected to continue                                                   as violations. Our team resolved 2 (two) cases,            gratitude to the shareholders and Axiata Group
                                                                                       PRACTICES
spending and further policies in            growing in years to come, driven                                                  while the investigation of 1 (one) report is not           for their close synergy and trust. We would like to
the housing sector. In terms of             by the growing consumption from                                                   substantiated.                                             express our appreciation to the Board of Directors
interest rate, Bank Indonesia may           content, gaming, and increasing            The Board of Commissioners                                                                        for their astute leadership as well as all employees
maintain 6.00% BI7DRR until mid             smartphone adoption. We also               views   that   the    Company          CHANGES IN THE COMPOSITION OF                              for their dedication and hard work. We also highly
2024.                                       notice a huge opportunity in               implemented Good Corporate             THE BOARD OF COMMISSIONERS                                 appreciate XL Axiata’s customers, regulators, and
                                            FMC. FMC share of total FBB                Governance (GCG) throughout                                                                       stakeholders at large. The support from these
This     confidence     in    the           connections is expected to                 2023. XL Axiata has consistently       On 25 September 2023, XL Axiata Commissioner               entities is integral to XL Axiata’s growth and journey
Indonesian economy signals                  continue growing globally and              implemented the principles of          David Robert Dean submitted his resignation letter.        to become Indonesia’s leading converged operator.
a positive impact to the                    regionally.                                GCG to support its business
telecommunications       Industry.                                                     development.
We see room for further price               Aside from the positive sentiment,
rationalization as the trajectory           the Board of Commissioners                 The Company continued GCG
from 2023 remains positive and              recognise several things to                digitalization   initiatives   that
price surveys suggest that telco            anticipate in 2024. In the industry,       began in 2019. In 2023, the
operators are at a good pace                FMC competition will be fiercer,           initiatives that the Company
to increase the industry share              as more operators are joining,             carried     out    included     the
within the Indonesian economy.              while fibre players will invest            registration    system     for   all                                               Jakarta, 4 April 2024
                                            more aggressively in the FBB               the      Company’s     documents,                                        On behalf of the Board of Commissioners
The Indonesian Government has               segment. The Board also expects            continuing the implementation of
also released the Digital Indonesia         the    Company       to    continue        e-Board Meeting Management,
Vision 2045, to prioritize the              investing in network expansion             and the implementation of e-GMS
realization of Indonesia’s inclusive,       and strengthening in a prudent             using the eASY.KSEI system has
empowering, and sustainable                 manner, focusing on driving                made decision making more
digital transformation. This will           stronger profitability and return.         efficient and effective. XL Axiata
place the telecommunication                                                            has also consistently maintained
                                                                                                                                                               DR. MUHAMAD CHATIB BASRI
industry in the epicentrum of               Overall, we are confident that             compliance with laws and                                                        PRESIDENT COMMISSIONER
this priority, where it is poised           the Company will be able to take           regulations. With this level of
to play a crucial role in enabling          appropriate measures to retain             compliance, the Company was
the digital infrastructure required         its market position. With the              not subjected to any kinds of
for a thriving digital economy.             emphasis on digital infrastructure         legal penalty in 2023.
Investments       in    broadband           and connectivity, XL Axiata can



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THE BOARD OF
                                                                                                                                                                           THE BOARD OF COMMISSIONERS



COMMISSIONERS




DR. MUHAMAD                     MULIADI RAHARDJA                             JULIANTO SIDARTO           YASMIN STAMBOEL                 VIVEK SOOD                                DR. HANS
CHATIB BASRI                    INDEPENDENT COMMISSIONER                     INDEPENDENT COMMISSIONER   WIRJAWAN                        COMMISSIONER                              WIJAYASURIYA
PRESIDENT COMMISSIONER                                                                                  INDEPENDENT COMMISSIONER                                                  COMMISSIONER




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REPORT OF THE BOARD
                                                                                                         REPORT OF THE BOARD OF DIRECTORS



OF DIRECTORS
                                                                                 We continued our convergence journey,
                                                                                 committed to advancing technology
                                                                                 adoption and providing unparalleled
                                                                         services to our subscribers. Despite challenges,
                                                                         the Company remains resilient and agile as we
                                                                         seek to accelerate a new journey and beyond.
                                                                         We navigated the complexity of the ever-
                                                                         changing telecommunications landscape by
                                                                         focusing on innovation and customer-centric
                                                                         approaches, fulfilling our customers’ expanding
                                                                         needs. We are speeding up to take the lead,
                                                                         as exemplified by pioneering in Fixed Mobile
                                                                         Convergence services.




                                                                         MACRO OVERVIEW                                 gross fixed capital formation
                                                                                                                        (PMTB) that rose by 4.40% yoy.
                                                                         Global economic growth is predicted            While a global trade slowdown
                                                                         to be slower in 2023, impacted                 led to a contraction in exports,
                                                                         by the weaker Chinese economy,                 main       commodity      exports
                                                                         coupled with raising interest rates            such as coal and palm oil and
                                                                         from developed countries and armed             sectors such as manufacturing,
                                                                         conflicts.                                     trade, and agriculture remained
                                                                                                                        resilient.   The     government’s
                                                                         However, the Indonesian economy                adept       implementation      of
                                                                         has proven to be resilient, with               structural reforms, such as
                                                                         Gross Domestic Product (GDP)                   regulatory strengthening and
                                                                         exceeding Rp20 thousand trillion.              infrastructure       development,
                                                                         This was an impressive achievement,            and a vigilant monetary policy
                                                                         underscoring the country’s resilience          have successfully maintained
                                                                         and consistent economic progress               inflation rates, as evidenced by a
                                                                         with per capita GDP stood at Rp74.41           rate of 2.61% in 2023. Consumer
                                                                         million.                                       Confidence Index (CCI), Current
                                                                                                                        Economic Condition Index (CECI),
                                                                         Indonesia’s growth was driven by               and     Consumer       Expectation
                                                                         several factors, primarily household           Index (CEI) – all above 100, or
DIAN SISWARINI                                                           consumption that grew 4.82% yoy                “optimistic”. CCI stood at 123.8,
PRESIDENT DIRECTOR                                                       and contributed 53.18% to GDP and              while CECI and CEI stood at




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REPORT OF THE BOARD OF DIRECTORS                                                                                                                                              REPORT OF THE BOARD OF DIRECTORS




      PERFORMANCE OVERVIEW
                                                                                                        113.6 and 133.9, respectively.             reveal that 87.6% of males and            imposed on telco providers for
                                                                                                        Heightened        election-related         85.5% of females now have                 every user’s data verification.
                                                                                                        activities have also contributed           internet access, emphasising              Another     challenge    is   the
                                                                                                        to economic growth. All of these           a relatively balanced internet            considerably high spectrum
                                                                                                        factors contributed significantly          adoption across genders.                  charges. GSMA Report points
                                                                                                        to GDP and a positive outlook                                                        to Indonesia’s ratio of spectrum
                                                                                                        for the nation’s economic future.          Internet penetration is also              charges to telco operators’
                                                                                                                                                   high in rural and urban areas,            revenue at 12%, higher than
                                                                                                        In the telco sector, the industry          albeit there is a gap between             Asia Pacific’s median ratio
                                                                                                        remained strong and thriving.              these areas. Urban internet               at 8.7% and global median
                                                                                                        Analysys Mason forecasted                  penetration    reached   82.2%            ratio at 7%., These challenges
                                                                                                        mobile data traffic growing                and 74% in rural areas. This              inflated operational and capital
                                                                                                        strong 22% yoy to reach 53,000             indicates high adoption rate of           expenditures as well as the
                                                                                                        Petabyte in 2023, while mobile             digital technology with room              capability of telco providers
                                                                                                        connection to reach 320 million            for growth and opportunities to           in    carrying    out    services
                                                                                                        and total handset to reach 310             bridge the penetration gap.               to more locations equally.
                                                                                                        million by end of 2023. On the                                                       Additional spectrum is vital
     Our 2023 strategy, aimed at preserving the vision of being the Leading Converged                   Fixed Broadband segment,                   Overall,      higher  internet            in order to provider broader
     Operator, has proven to generate solid growth and improve profitability as well as                 traffic was expected to grow               penetration showed Indonesia’s            5G     connectivity.    Moreover,
                                                                                                        33% yoy to reach 71,000                    increasing embrace of digital             internally,    the      Company
     optimized CAPEX. This year we expanded our convergence transformation to key
                                                                                                        Petabyte by end of 2023 and                technologies, paving the way              endeavoured to be more agile
     enablers within the Company, such as Network, IT, Distribution, and Human Capital,                 FBB connection forecasted to               for enhanced communications,              following the adoption of new
     enabling us to deliver true convergence to our subscribers.                                        grow 15% yoy to reach 17 million           economic growth, and social               technologies and to be more
                                                                                                        Meanwhile, FBB connection                  development in the country.               innovative in order to maintain
                                                                                                        from MSME segment connection               Indonesia also continued the              the gap with competitors. We
                                                                                                        is expected to grow 9.0% yoy               expansion of 5G adoption, and             also always strive to make sure
         Net profit for the year: Rp1.28 trillion,                  Contribution of data and digital
                                                                                                        to reach 3.4 million. Indonesia            we are excited to be a part of            that we generated optimal
         a growth of 15% YoY                                        services to revenue: 91%
                                                                                                        also continued to drive internet           this journey.                             returns from all investment,
                                                                                                        penetration    to    ensure     all                                                  maximising the utilisation of our
         EBITDA grew faster than revenue at 12%                     Total customers:
         YoY to Rp15.89 trillion, reflecting strong                 57.5 million
                                                                                                        Indonesians have access to                 CHALLENGES AND ITS                        existing infrastructure as we
         cost excellence; improvement in EBITDA
                                                                                                        knowledge, market, and public              MITIGATION STRATEGIES                     look to expand our network to
                                                                    Convergence penetration:            services. In 2023, Indonesia                                                         drive convergence adoption.
         margin that reached 49,1%
                                                                    75%                                 experienced      a     significant
         Record high revenue: Rp32.34 trillion,                                                         surged in internet penetration –           In this context, the Company              Navigating     through   these
         an increase of 11% YoY                                     Blended ARPU:                       a signal of positive progress in           had     to   face   multifaceted          challenges demands astute
                                                                    Rp43 thousand (Q4-2023)             the country.                               challenges that tested its                management and strategies
         Sound financial position with gearing                                                                                                     resilience. The armed conflict            to    maintain    XL   Axiata’s
         ratio that reflected in gross debt to                      Active users of myXL and AXISNet:   As per the latest data of                  between Russia and Ukraine,               position in the competitive
         EBITDA of 2.89x.                                           29 million                          the APJII survey, internet                 for example, has impacted the             telecommunications landscape.
                                                                                                        penetration has reached a                  global supply chain. More recent          Our strategy formulation starts
         Free cash flow (FCF) was robust,                           Total BTS:                          substantial 79.5%, reflecting              is the Palestine-Israel conflict          at the top with our Board
         up 69% to Rp8.72 trillion                                  160,124                             a notable increase of 2.75%                with potentially far-reaching             of Directors and Board of
                                                                                                        from the previous year. With a             impacts to the global economy.            Commissioners. Once strategies
                                                                                                        vast population of 275 million                                                       and targets are approved, we
                                                                                                        people, this rise indicates a              Domestically, the challenges              make sure that they are rolled
                                                                                                        growing digital presence among             we noted include regulatory               out to the last layer in our
                                                                                                        Indonesians. The statistics also           challenges, such as charges               organisation and implemented




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REPORT OF THE BOARD OF DIRECTORS                                                                                                                                                                   REPORT OF THE BOARD OF DIRECTORS




through both horizontal and              underlining   the    Company’s             aimed at enhancing customer             business growth and technological           29 million active subscribers             to develop additional 2 million
vertical collaborations. Strategy        commitment        to  providing            retention and acquisition across        empowerment across various                  and experiencing a remarkable             homes passed. Today, in terms
cascading is key, and this is            widespread connectivity and                diverse segments. By tailoring          sectors in Indonesia.                       growth in Monthly Active Users            of service coverage, XL Axiata
supported by both massive                services. Moreover, XL Satu                services to individual preferences                                                  (MAU), nearly twice since                 is able to report excellent
and granular checkpoints. This           Biz, has played a pivotal role in          and needs, we ensured there             PERFORMANCE                                 December 2021. This surge in              progress of converged services
allows us to, first of all, ensure       empowering small and medium-               was a personalised experience           OVERVIEW                                    user engagement highlighted XL            with penetration rate at 75%
that our activities are on track         sized enterprises (SMEs) across            for every subscriber, fostering a                                                   Axiata’s deep understanding of            and XL Home and XL Satu Fiber
and relevant to our goals and,           Indonesia. Through innovative              loyal customer base.                    Our strategies led to concrete              customer needs and emphasised             services available in 86 cities.
secondly, to be very nimble in           SME ICT solutions, XL Satu Biz                                                     results for the Company. In the             their personalised approach.
detecting problems and looking           has reached numerous MSMEs,                Additionally,     the    Company        first half of 2023, XL Axiata                                                         Supported by these initiatives,
for solutions. At the same               enabling them to enhance                   has     successfully     harnessed      posted robust growth, achieving             Furthermore,       XL     Axiata’s        XL Axiata actively pursued the
time, we enforce discipline              productivity and efficiency in             growth through cross-segment            double-digit growth in its                  commitment         to    network          development of FMC services for
in implementing our chosen               their operations.                          synergies,      allowing     brand      financial performance amidst                expansion        was      evident         corporations and SMEs, aligning
strategies.                                                                         portability across segments of          competitive market dynamics.                through its substantial capital           with the growing demand for
                                         Our ICT solutions are currently            Prio, XL, and Axis. Engagement          Emphasising its convergence                 expenditure of Rp7.16 trillion. By        Information and Communication
With      said  approach,     the        operational in mining sites,               in our digital apps continued to        strategy, XL Axiata strengthened            the end of 2023, the Company              Technology, IoT, and Big Data
Company was able to identify             islands, and urban areas. For              increase, and we have added the         its fixed mobile convergence                posted a total of 160,124 BTS,            services. This approach, coupled
opportunities to deliver more            clients in the mining sector,              new Selfcare feature on myXL for        (FMC) services across products,             with 104,993 4G BTS, marking              with a strong foundation and
innovations and more efficient           our private network has been               subscribers who need to do quick        network infrastructure, and IT              a 10% growth from the previous            customer-centric      strategies,
operations. In terms of service          supporting      their  intelligent         signal troubleshooting, control         management. This strategic                  year. This extensive network              positioned XL Axiata as a
proposition, we came up with             mining     initiative,   enabling          phone credit use, and search            approach resulted in a 11%                  enhancement, coupled with 61%             pioneering force in Indonesia’s
hyper-personalised propositions          autonomous trucks, monitoring              features. Our other initiative          increase    in   total   revenue,           fiberized sites, led to a notable         telecommunications sector.
to make our services more                drones, and IoT sensors for                was to launch the e-SIM card.           reaching      Rp32.34      trillion,        21% year-on-year increase in
affordable for subscribers. We           predictive analysis. We also               This initiative was strengthened        with data and digital services              network traffic.                          On 5 May 2023, XL Axiata
also maintained a cost excellence        work with a client in water                by partnerships with several            accounting for a significant 91%                                                      conducted its shareholders’
initiative to continue exercising        distribution, whom we support              phone manufacturers and gained          of this revenue at Rp29,4 trillion.         Additionally,     XL     Axiata’s         meeting. During this meeting,
prudent spending. Moreover, in           with    Smart      Water    Meter          substantial traction from existing                                                  strategic vision as a “Leading            several     crucial     decisions
response to Bank Indonesia’s             connectivity to monitor clean              and new subscribers.                    This   positive     growth    was           Converged        Operator       in        were made to strengthen the
decision to raise the benchmark          water supply in Gili Trawangan                                                     supported by efficient cost                 Indonesia” was underscored by             Company’s financial standing
interest rate by 25 bps, we              and Gili Meno in Lombok.                   To boost our internal efficiency,       management, reflecting a 12%                collaborative efforts with Link           and     operational    efficiency.
initiated loan restructuring to          Presently, client can enjoy real-          along with the state electricity        year-on-year increase in EBITDA             Net. The partnership aimed to             Shareholders also approved a
maintain a robust balance sheet.         time and efficient monitoring of           company we started using                to Rp15.89 trillion, alongside a            expand convergence services               dividend payment, amounting to
                                         household water supply, which              Advance Metering Infrastructure         noteworthy net profit growth to             to 8 million home passes over             50% of the profits, at Rp42 per
We also drove infrastructure             enhances billing transparency              (AMI) and Automatic Meter               Rp1.28 trillion. XL Axiata closed           the next five years, with the             share, reflecting the Company’s
readiness for convergence. In            and accuracy. In cities, we                Reading     (AMR)     for  easier       2023 with a substantial quality             establishment of Serve Co and             commitment to rewarding its
2023 we rolled-out convergence           have continued to supporting               monitoring of power consumption         subscriber base of 57.5 million             Fiber Co entities. Following up           investors.
operating model to every                 growth of smart cities, such               in our BTS towers, with 98%             and an improved blended ARPU                this synergy, the entities signed
dimension of XL Axiata and               as South Konawe and South                  of our towers now connected             of Rp43 thousand in the fourth              Fiber to the Home Network                 REALISED
we took this to the next level           Sulawesi regencies, enabling               to PLN infrastructure. Rapid            quarter of 2023, up from Rp40               Development and Operation                 PERFORMANCE VS
through deeper digitalisation,           smart governance with reliable             adoption also extended to our           thousand in the fourth quarter in           Agreement on 28 June 2023,                TARGETS
automation, and organisational           connectivity from XL Axiata.               retailers and we have become            the previous year.                          which      stipulates,    among
transformation.                                                                     more effective and efficient in                                                     others,     development       and         The Company defined targets
                                         Our strategies enable us to                increasing productivity.                The       Company’s       digital           operations of 1 million home              for 2023 to improve financial
As a result, the expansion of XL         consistently bring value to                                                        transformation           efforts,           passed in various locations in            performance    and    market
Satu to new cities significantly         subscribers. One of our key                These efforts collectively reflect XL   especially through the MyXL and             Indonesia. XL Axiata and Link             position.  Revenue   growth,
bolstered subscriber numbers             focuses was on personalisation             Axiata’s dedication to enriching the    AXISNet applications, proved                Net also reached non-binding              EBITDA margin, and capital
and convergence penetration,             efforts across all digital channels,       lives of subscribers while driving      highly effective, engaging over             agreement on December 2023                expenditure are the primary




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REPORT OF THE BOARD OF DIRECTORS                                                                                                                                                             REPORT OF THE BOARD OF DIRECTORS




financial   indicators    under         with flexibility and invest in             strategy has been honoured          Advanced                technology         Summit in Indonesia, Director             GOOD CORPORATE
consideration.                          employee training and upskilling           as one of the best in the           implementation not only makes              & Chief Digital Transformation            GOVERNANCE
                                        via advanced degrees and                   industry, as we received the        us more efficient cost-wise,               and      Business     Enterprise          IMPLEMENTATION
In revenue growth, we aimed to          specialised certificate programs.          Best Companies to Work for in       but also more environmentally              Officer Yessie D. Yosetya was
achieve a revenue growth rate           We also consistently measure               Asia-Indonesia Chapter in Asia      conscious, which is in line with           appointed by the government               Our commitment to good
in line with the industry target.       employee      engagement,     run          Awards 2023.                        our commitment to reduce our               to represent Indonesia as Chair           corporate governance (GCG)
Moreover, with a target EBITDA          cultural programs, and enhance                                                 operational carbon emissions.              of G20 EMPOWER, which                     implementation is integral to XL
margin of around 49.1%, XL              employee experience.                       Subsequently, our operations’       We have continued to expand                resulted in the Indonesia Gender          Axiata’s success as a business
Axiata aspired to optimise                                                         effectiveness is also dependent     energy      efficiency    methods          Dashboard on Women and                    entity, and the Company fully
its operational efficiency and          In talent readiness, our goal has          on good risk management             under Green BTS initiative that            handed over to India’s minister           complies with all GCG provisions
profitability.                          been to improve our personnel              practice. Risk management           was first launched in 2014. This           of women’s affairs during the             in the laws and regulations. In
                                        preparedness by implementing               needs     to    be    performed     initiative    encompassed       the        G20 Summit in India this year.            2019, the Company started to
Furthermore, we strive to               a       thorough      succession-          proactively in identifying risks,   adoption of outdoorisation, PLN-                                                     modernise its GCG practices
allocate resources efficiently          planning process. We regularly             followed by risk evaluation,        isation, intelligent energy saving,        In 2023, Ms. Yessie D. Yosetya            through digitisation to ensure
and     have   set    a   capital       monitor the implementation                 risk management, and risk           and equipment modernization                also received a recognition               a more effective and accurate
expenditure        target      of       of     individual   development            mitigation. This requires a         such as RAN radio and rectifier.           as the Most Influential CIO               process. Modernisation included
approximately Rp8 trillion in           plans     for   future    leaders.         thorough awareness of the           Today, Green BTS has covered               2023 at the iCIO Awards                   the implementation of Single
2023 to allow the Company               Development programs have                  business risks, such as risk        over 90% of our stations with              2023. Alongside her, our Chief            Registration   System     (SRS),
to    focus    on     innovation,       been established throughout                associated with data security,      up to 50% energy savings rate.             Corporate Affairs Marwan O.               integrated to our repository
infrastructure     development,         the year, ranging from in-class            privacy, regulatory compliance,     Moreover, the Company has                  Baasir was also recognised in             management system (RMS) for
and strategic initiatives to            instruction,    mentoring,    and          and operations while leveraging     attained      Carbon     Disclosure        the Selular Awards 2023 as one            easier document management
enhance product offerings and           on-the-job training to co-pilot            technology and data. We have        Project (CDP) certification with           of the people who successfully            and use of e-stamp duty as
overall business capabilities.          models. Furthermore, in order              integrated technology and data      a B score following a five-month           became an innovator and                   mentioned above as well as
                                        to guarantee functional base               analytics in risk management.       appraisal. To gain certification,          driver in digital technology              the implementation of e-Board
In   terms      of  our   actual        readiness, we built corporate              We now have more robust risk        the Company took stock of                  use. Furthermore, our XL                  Meeting     Management       and
performance, we are pleased to          talent pools for particular                management capabilities with        its scopes 1, 2, and 3 carbon              HOME business line received               e-GMS that utilised the eASY.
report that XL Axiata was able          functional areas.                          improved insights on risk trends    emissions as the baseline for              two awards from the Asian                 KSEI system.
to deliver its 2023 targets.                                                       that allow us to make better        its carbon footprint reduction             Telecom Awards 2023: the
                                        Moreover, we are aware that                decisions.                          targets.                                   Broadband Telecom Company                 The Company also ensures that
OPERATIONAL                             our talents at XL Axiata come                                                                                             of the Year and Marketing &               all GCG policies are always up-
HIGHLIGHTS                              from a variety of generations.             Apart from risk management,         Alongside its commitment to                Brand Initiative of the year.             to-date. We have revamped
                                        This trait is valuable to us since         technology is also integrated       greening    the    environment,            Organization-wise, XL Axiata              our GCG Roadmap to align
The backbone of our strategies          it allows us to seek out new               in our governance system.           XL Axiata also recognizes                  received The Best SPEx2                   with the recent developments
and performance is our people.          viewpoints and ideas while                 One notable initiative was          the importance of women                    (Strategy-i nto -Per for mance            in    corporate     governance
In 2023, we focused on three            building business strategy. We             introduction        of     Single   empowerment as shown by                    Execution           Excellence)           practices. We also updated
areas of people management,             organised groups of people                 Registration     System    (SRS),   our engagement as President                Company in Telecommunication              other policies, among others
namely talent retention, talent         with     diverse     backgrounds           an       innovative     platform    Director & CEO of XL Axiata                Industry, making us the only              Procurement Policy, Enterprise
readiness, and managing a mix           and skill sets, allowing us to             designed to register, number,       who was appointed by the                   telco provider to receive this            Risk Management Policy dan
of generations in our workplace.        discuss a number of options.               and categorize all corporate        government      to    represent            prestigious    accolade.    The           Framework, Gift, Donation and
                                        To foster open communication               documents seamlessly. This          Indonesia    as   Co-Chair   of            achievements       underscored            Sponsorship Policy, Business
In retention, we apply proactive        and collaboration, we apply                innovative system, integrated       Women 20 (W20), Indonesia’s                the Company’s position as an              Continuity Management Policy,
and       reactive    approach.         a range of communication                   with a repository system            presidency of the G20 in                   innovative and resilient telco            and Terms of Reference of
Employees receive recognition           channels,      employ      flexible        (RMS),     streamlines   internal   2022, as well as in various                player as we continued to forge           Risk and Business Continuity
and rewards for their efforts,          working methods, and tailor                processes, ensuring efficiency      women’s advocacy activities                ahead in our path to be the               Committee. Furthermore, the
both in the form of monetary            the work environment to the                and accuracy. We have also          to date. Following the Women               Leading Converged Operator in             Company organised capacity
and     nonmonetary     benefits.       traits of several generations.             adopted electronic duty stamps      20 (W20) group at the G20                  Indonesia.                                building sessions for Board
We provide benefit plans                We are pleased that our people             for digital signatures.




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REPORT OF THE BOARD OF DIRECTORS                                                                                                                                                            REPORT OF THE BOARD OF DIRECTORS




members, both Directors and          an independent third party.                  Cooperation and Development          mobile segment pave the way               market restoration, high-value            for their invaluable contributions
Commissioners, and committee         Assessment was carried out                   (OECD)     forecasted      2.7%      for telcos to concentrate on              subscribers,   and    targeted            to our success in 2023. The
members under the Board of           based on ASEAN Corporate                     growth. Indonesia is projected       profitable growth, leveraging             investments positions us well             challenges were met with
Commissioners. The themes            Governance            Scorecard              to continue growing at around        the burgeoning momentum                   to navigate these challenges.             resilience, and opportunities
among others were related to         (ACGS), using available public               5% with per capita GDP to            of 5G technology. Moreover,               Despite the complexity of the             optimised       with   innovative
Indonesia economic update and        information from the Company.                reach Rp82.5 million in 2024.        there is vast untapped potential          global economic landscape,                solutions. Together, we are
the latest developments in the       The Company has received a                                                        in Fibre-to-the-Home (FTTH)               the    convergence     journey            reaffirming our commitment
telecommunications industry.         score of 95.15 from this process.            In terms of telco industry,          and    Convergence     services.          corresponds with increasing               to     delivering     outstanding
                                     Going forward, we will continue              Indonesia’s internet penetration     With currently low penetration            market demands, assuring a                telecommunications. With the
Furthermore, the Company             to improve our GCG practices                 rate is forecasted to rise to        rate, these services offer a              favourable outlook.                       unwavering support of our
has anti-bribery and anti-           in line with best practices to               81.17% in 2025 while smartphone      promising arena for growth.                                                         stakeholders and the dedication
corruption policies, including       maintain business sustainability             ownership is projected to reach      In the enterprise segment, ICT            APPRECIATION                              of our team, we look forward
self-declaration of Anti Bribery     and     enhance    stakeholders              89% of the population. FBB           continues to be a lucrative                                                         to continuing this journey of
Anti-Corruption (ABAC) & Gift        value.                                       service also has a positive          sector, especially in terms of            In closing, we extend our                 progress in the years ahead.
Donation Sponsorship (GDS).                                                       outlook. According to Analysys       scaling up Convergence.                   heartfelt gratitude to our
During 2023, the Company has         OUTLOOK                                      Mason report, penetration rate                                                 esteemed shareholders, Board
disseminated related policies                                                     in residential FBB will grow         Our    strategic    focus      on         of Commissioners, regulators,
to all employees. Upholding          As we approach 2024, the global              to 26% by 2026, while the            sustainable         profitability,        employees, and loyal customers
information        transparency,     landscape appears challenging,               enterprise segment will enjoy
all updates that constitute          marked by the unsettling                     an 8% annual growth until 2026.
public information have been         backdrop of the Palestine war
published on the Company’s           and the trend towards de-                    Therefore,             Indonesia’s
website.                             globalisation. Forecasts for                 telecommunications         market
                                     global economic growth in 2024               stands      resilient,    offering
To assess GCG implementation         show signs of moderation with                significant         opportunities.                                                  Jakarta, 4 April 2024
quality, the Company engaged         the Organisation for Economic                Market reparations in the                                                     On behalf of the Board of Directors




                                                                                                                                                                      DIAN SISWARINI
                                                                                                                                                                       PRESIDENT DIRECTOR




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THE BOARD
                                                                                                                                                                    THE BOARD OF DIRECTORS



OF DIRECTORS




DIAN SISWARINI              FEIRUZ IKHWAN                                ABHIJIT J. NAVALEKAR   DAVID ARCELUS OSES        I GEDE DARMAYUSA                          YESSIE D. YOSETYA
PRESIDENT DIRECTOR          DIRECTOR                                     DIRECTOR               DIRECTOR                  DIRECTOR                                  DIRECTOR




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STATEMENT OF ACCOUNTABILITY OF
2023 ANNUAL REPORT BY THE BOARD OF
                                                                                                                                                    MACROECONOMICS,
COMMISSIONERS AND BOARD OF DIRECTORS                                                                                                             INDUSTRY & BUSINESS
We, the signatories, hereby stated that all information contained in the 2023 Annual Report of PT XL Axiata Tbk
                                                                                                                                                  STRATEGY OVERVIEW
has been comprehensively presented and that we are fully accountable for the accuracy of the content of
PT XL Axiata Tbk Annual Report.

This statement is made thruthfully.

                                                                                                                            Indonesia once again proved resilient in 2023 by outpacing
                                              Jakarta, 4 April 2024
                                                                                                                            global economic growth. In terms of telecommunication
                                   BOARD OF COMMISSIONERS                                                                   market, the underpenetrated fiber segment suggests ample
                                                                                                                   market opportunities for service providers to enter. Room for growth
                                                                                                                   is equally significant in the mobile market. Strategically positionied as
                                                                                                                   the first telco operator to enter the fixed mobile convergence (FMC)
                                             Dr. Muhamad Chatib Basri                                              segment, XL Axiata will continue to drive FMC growth momentum
                                              President Commissioner                                               and realize its vision as a Leading Converged Operator.



                          Dr. Hans Wijayasuriya                           Vivek Sood
                               Commissioner                              Commissioner
                                                                                                                   MACROECONOMICS AND                                        According to OECD’s projection, 2023 growth
                                                                                                                   INDUSTRY OVERVIEW                                         stands at 2.9%, or slightly lower than IMF’s
                                                                                                                                                                             projection of 3.00%. The current tempo of the
                                                                                                                                                                             global economy was significantly below its
          Julianto Sidarto                       Muliadi Rahardja                          Yasmin S. Wirjawan      The global economy was confronted with                    historical averages, which was a consequence of
     Independent Commissioner               Independent Commissioner                    Independent Commissioner   different challenges, including persistent inflation      the inflationary pressures, geopolitical tensions,
                                                                                                                   and sluggish growth prospects. While GDP                  and pandemic difficulties. Despite ongoing efforts
                                                                                                                   growth in 2023 surpassed initial projections,             to control headline and core inflation and the fact
                                                                                                                   the expansion encountered a decline in                    that global activity peaked at the end of the
                                       BOARD OF DIRECTORS                                                          momentum as a result of financial tightening,             previous year, a complete return to pre-pandemic
                                                                                                                   diminished trade expansion, and a decline in              trends seems progressively more unattainable.
                                                                                                                   business and consumer confidence. Due to                  The enduring slow and uneven development of
                                                                                                                   the constraining financial climate marked by              the global economy underscored the preexisting
                                                                                                                   escalating real interest rates, interest-sensitive        global disparities and uncertainties that continue
                                                                                                                   industries have experienced a deceleration,               to influence its course. Nevertheless, emerging
                                                    Dian Siswarini
                                                  President Director                                               specifically the housing sector and economies             economies appeared to underpin the global
                                                                                                                   heavily dependent on bank-based financing,                growth, with growth levels that exceeded both
                                                                                                                   with Europe being particularly affected.                  global and regional levels.



                           Abhijit J. Navalekar                        David Arcelus Oses
                                 Director                                   Director




          Feiruz Ikhwan                           I Gede Darmayusa                          Yessie D. Yosetya
             Director                                  Director                                  Director




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       MACROECONOMICS OVERVIEW & BUSINESS STRATEGY                                                                                                                                                                                                MACROECONOMICS OVERVIEW & BUSINESS STRATEGY




                                       WORLD ECONOMIC OUTLOOK UPDATE JANUARY 2024                                                                                                                   INFORMATION COMMUNICATION                                   The central role of technology and connectivity
                                                  GROWTH PROJECTIONS
                                                                                                                                                                                                    SUSTAINS GROWTH                                             is driven by internet penetration rate that rises
                                                                                                                                                                                                                                                                from year to year. The Indonesian Internet Service
                         GLOBAL ECONOMY                                        ADVANCED ECONOMIES                                    EMERGING MARKET & DEVELOPING                                                                                               Providers Association (APJII) reported that internet
                                                                                                                                              ECONOMIES
                                                                                                                                                                                                    Global technological advancements have led to               penetration until early 2024 reached 79.5% from
                                                                                                                                                                                                    a growing recognition of the ICT industry as a              78.19% in the previous year. The highest penetration
                                                                                                                                                                                                    strategic area for the advancement of a country.            rate is 93,17% among millennials, followed by 87,02%
                                                                                                                                                                                                    The Coordinating Ministry for Economic Affairs of           among gen-Z, and 83.69% in gen-X.




                                                                                                                                                                                4.2
                                                                                                                                             4.1




                                                                                                                                                                 4.1
                                                                                                                                                                                                    the Republic of Indonesia issued a White Paper on
                                                                                                                                                                                                    Indonesia’s National Strategy for Digital Economy           Individuals in Indonesia continue to mostly use
                                                 3.2
                   3.1




                                 3.1




                                                                                                                                                                                                    Development 2030 that targets that by 2045,                 prepaid mobile internet plans, with signal quality
                                                                                                                                                                                                    the digital economy will have grown nine times or           being the primary consideration when selecting a
                                                                                                            1.8
                                                                                                                                                                                                    contribute 20% of the country’s GDP. Because of             cellphone provider. The penetration rate of fixed
                                                                           1.6




                                                                                            1.5




                                                                                                                                                                                                    this, the digital economy needs to be strengthened          broadband connections among individual customers
                                                                                                                                                                                                    in three areas: the broad scope, which includes             is now 25.6%, suggesting a large market opportunity
                                                                                                                                                                                                    economic activities from various sectors enabled by         for the Company.
           2023                2024            2025                     2023              2024          2025                              2023             2024              2025
                                                                                                                                                                                                    digital technology; the narrow sector, which refers to
                                                                                                                                                                                                    sectors driven by digital technology; and ICT sector        Internet penetration rates range from 93% for micro
       INTERNATIONAL MONETARY FUND
                                                                                                                                                                                                    as core scope, which includes hardware, software,           and small businesses to 99% for medium-sized
                                                                                                                                                                                                    and ICT services like those offered by businesses           businesses, indicating that internet connectivity has
                                               WORLD ECONOMIC OUTLOOK JANUARY 2024
                                                                                                                                                                                                    such as XL Axiata.                                          become essential for business players, particularly
                                                  GROWTH PROJECTIONS BY REGION                                                                                                                                                                                  micro, small, and medium-sized entities. This is
                                                                          (PERCENT CHANGE)                                                                                                          Other than the White Paper, the Indonesian                  connected to the growing trend of using digital
                                                                                                                                                                                                    government through the Ministry of Communications           media, particularly social media, to market products
                                                                                                                                                                                                    and Informatics recently launched Digital Indonesia         and services. According to data, 82.10% of small
                                                                                                                                                                                                    2045, a book that outlines the country’s digital            businesses and 89.67% of micro enterprises rely on
                                                                                                                  5.4


                                                                                                                          5.2




                                                                                                                                                                                                    ambition, bolstered by three pillars: (1) modern and        social media. The percentage of MSMEs that use
                                                                                                                                    4.8




                                                                                                                                                                                              4.1
                                                                                                                                                                                                    responsive e-government, (2) digital economy that           the internet heavily is directly correlated with the
                                                                                                                                                                                       3.8
                                                                                                      4.2




                                                                                                                                                                                                    promotes tech-enabled innovative economy, and               penetration rate of fixed broadband in the three
                                                                                                                                                                              3.3




                                                                                                                                                                                                    (3) empowered and cultured digital society. This            enterprise segments, which is at 61.14%, 74.69%,
                         3.2
  3.1


             3.1




                                                                                              2.9




                                                                                                                                                   2.5




                                                                                                                                                                       2.5




                                                                                                                                                                                                                                                                and 92.31%, respectively. MSME entities are also
                                 2.5




                                                                                                                                                                                                    vision champions inclusivity, empowerment, and
                                                                                                                                                                                                    sustainability as development principles. With this         aware of the importance of the internet to the
                                         2.1




                                                                                    2.0




                                                                                                                                                           1.9
                                                                          1.7
                                                  1.7




                                                                                                                                                                                                    vision, Indonesia aims to be Southeast Asia’s leading       expansion of their businesses; 81.94% of them claim
                                                                                                                                                                                                    digital power and a competitive nation through digital      that investing on the internet boosts their revenue.
                                                                                                                                                                                                    technology. This initiative reinforces the central role
                                                                  0.9
                                                          0.5




                                                                                                                                                                                                    that digital technology and connectivity are playing
2022     2023        2024      2022    2023    2024     2022    2023    2024      2022     2023     2024      2022      2023    2024         2022        2023     2024       2022     2023   2024
                                                                                                                                                                                                    in Indonesia’s development going forward.
        World                    United States              Euro Area                Middle East                   Emerging and                 Latin America                Sub-Saharan Africa
 (real GDP growth,                                                                 and Central Asia               Developing Asia             and The Caribbean
  percent change)


       Source MF World Economic Outlook, January 2024
       Note: Order of bars for each group indicates (eg 2023, 2024 projectans, and 2025 projetos)




    In line with regional performance, Indonesia continued to be resilient with Q3 growth at 5.05% in 2023. The
    information and communications sector contributed a significant 4.23% to the growth overall and was one of
    the leading growth contributors in Java Island. Solid domestic demand provided support for robust economic
    expansion. Household consumption increased by 4.82% year-over-year, which was consistent with rising
    consumer confidence, stable purchasing power, and sustained mobility.




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BUSINESS STRATEGY
                                                                                                                                                                                                                                                BUSINESS STRATEGY




                                                                                                                      To support its various business initiatives, XL Axiata                      risks. Furthermore, in order to facilitate business
                                                                                                                      required appropriate financial strategies. In early                         growth, the Company meticulously managed
                                                                                                                      2023, utilizing the proceeds raised from a Rights                           its capital expenditures (CAPEX) and devoted a
                                                                                                                      Issue in 2022, XL Axiata continued its early debt                           significant percentage of its Rp8 trillion CAPEX
                                                                                                                      payments. It was a strategic step that could save up                        funds to network development. At the same time,
                                                                                                                      to Rp300 billion of interest expenses. As of present,                       The Company managed operational expenses by
                                                                                                                      most of the Company’s liabilities or 40.4% of its                           taking steps such as digitizing its operations. The
                                                                                                                      debts have fixed interest rates and the Company has                         strategy resulted in OPEX growth that was lower
                                                                                                                      no foreign denominated debts, thereby minimizing                            than revenue growth, allowing XL Axiata to declare
                                                                                                                      its exposure to interest rate and currency exchange                         a net profit of Rp1.28 trillion for 2023.




                                                                                                                      Subscribers (Mn)                                                            ARPU (IDR 000)




                                                                                                                                                                                                                                                                96
XL Axiata had a significant momentum in the                  service proposition and the reliability of the service




                                                                                                                                                                                                                                                                                90
                                                                                                                                                                                                           92




                                                                                                                                                                                                                                90
expansion of convergent services in 2023. Data-              quality for customers also contributed to the FMC




                                                                                                                                                                                                                                                87
                                                                                                                             57.5




                                                                                                                                               57.5




                                                                                                                                                                57.5
driven targeting strategies, pricing distinction, and        penetration. Presently, 86 cities/districts have
the digitization of client acquisition channels made         access to XL Home and XL Satu fiber, XL Axiata’s                                                                                       40                   42              43
                                                                                                                                                                                                                                                           39            41
this possible. In addition to maintaining its leadership     FMC products. Of these, 235 thousand homes have




                                                                                                                                                                                                                                                41
                                                                                                                                                                                                                                40




                                                                                                                                                                                                                                                                                40
in digital services, the Company enhanced                    been linked to the home service, and convergence




                                                                                                                                                                                                           38




                                                                                                                                                                                                                                                                37
its competitiveness by implementing digital                  penetration has reached 75%.
transformation across all facets of the operation,




                                                                                                                                                                1.6
                                                                                                                                              1.6
                                                                                                                             1.5
including    customer       experience,     distribution     It was impossible to isolate XL Axiata’s ample
                                                                                                                         4Q 22             3Q 23            4Q 23                                     4Q 22               3Q 23            4Q 23            FY 22           FY 23
ecosystem, service proposition, and development              experience as a mobile operator with sales,
of data analytics capabilities. XL Axiata’s services         distribution, and a cellular network presence across            Postpaid                      Prepaid                                              Prepaid                    Postpaid                   Blended

are underpinned by exceptional infrastructure and            Indonesia from its accomplishments in promoting
technology that are continuously refined.                    FMC adoption. The Company’s expertise has had            Traffic (Pb)                                                                Convergence Penetration
                                                             a significant influence not only over branding but
Accelerating the uptake of FBB and FMC services              also by allowing XL Axiata to optimize its current
in Indonesia was one of the Company’s other key              assets towards FMC services. In 2023, mobile                                                                                                                                                                        75%
strategies for achieving its goal of being a Leading         service expansion continued, and XL Axiata today                                                                     +21
                                                                                                                                                                                                                                                                      69%

Converged Operator. To that end, the Company                 operates 160,124 BTS towers in total, including over                                                                                                                                           56%

leveraged its synergy with Link Net as a provider            104 thousand 4G BTS towers, serving 57.5 million                                                                                                                                    44%
                                                                                                                                                                                                                                        37%
of fiber optic networks. Both entities have taken            subscribers.




                                                                                                                                                                                                                                                                                     235
                                                                                                                                                                                          9,638
                                                                                                                                     +20              +3                                                                      32%
a number of strategic actions, such as formalizing




                                                                                                                                                                                                                                                                        206
                                                                                                                                                                                                                28%




                                                                                                                                                                          7,991
                                                                                                                                                                                                    19%
an agreement in mid-2023 to develop one million              Beyond coverage, XL Axiata also excels in terms




                                                                                                                                                                                                                                                                154
                                                                                                                                              2,453
homes passed through the Fiber to the Home                   of quality. Technology innovations have enabled




                                                                                                                                                               2,529




                                                                                                                                                                                                                                                     132
                                                                                                                                                                                                                                          123
                                                                                                                             2,106




                                                                                                                                                                                                                                112
                                                                                                                                                                                                                   102
Network Development and Operation Agreement.                 the Company to offer reliable internet connection




                                                                                                                                                                                                      99
A non-binding agreement covering the transfer of             quality, as evident from the 21% increase of service
FBB Link Net’s operations, including its 750,000             traffic to 9,638 Petabytes. Customer satisfaction and
users to XL Axiata, and the development of 2                 experience were always put first, as seen by the            4Q 22             3Q 23           4Q 23        FY 22           FY 23      1Q 22        2Q 22         3Q 22    4Q 22     1Q 23      1Q 23     3Q 23     4Q 23
million homes passed in December 2023 further                notable improvement in NPS in 2023.
cement this synergy. Apart from the network,                                                                                                                                                        XL HOME SUBSCRIBERS                          CONVERGENCE PENETRATION (%)

                                                                                                                                                                                                  CONV. PENETRATION XL satu subs./ Total FBB Subs




52                               PT. XL Axiata Tbk | Integrated Annual Report 2023                                                                                     PT. XL Axiata Tbk | Integrated Annual Report 2023                                                             53
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                                    MANAGEMENT REPORT                                                                                                                                                      Fast-Tracking with Agility, & Resilience




SUSTAINABILITY STRATEGY
                                                                                                                                                                                                            SUSTAINABILITY STRATEGY




There are four pillars of XL Axiata’s Sustainability Strategy, namely
Building Prosperity, Nurturing People, Process Excellence, and Planet
                                                                                                                       ›   Environment
and Society. Each pillar targets a specific area of sustainability,                                                        Menggunakan            kriteria
namely:                                                                                                                    lingkungan, pelaku usaha
                                                                                                                           menganalisis         dampak
                                                                                                                           kegiatan      operasionalnya                                                      Environment
Building Prosperity:                                           Process Excellence:                                         terhadap lingkungan hidup                          Lin                            Accelerate energy efficiency and
                                                                                                                                                                                 gk                          implement the use of renewable
through technology, XL Axiata contributes to driving           XL Axiata builds business process excellence through        dan langkah yang dapat                             Hid ung                        and clean energy to reduce carbon
the economy and lifting people’s living standards.             the implementation of Good Corporate Governance             diambil untuk turut menjaga                            up
                                                                                                                                                                                                             emissions by 45 percent by 2030.




                                                                                                                                                                                        an
Digital innovation is expected to help reduce the              (GCG). Digitalization has now been applied to GCG           kelestarian ekosistem.
welfare gap and make productive activities more                practices has made the Company more transparent
efficient.                                                     and accountable.                                        ›   Social
                                                                                                                           Business      actors       pay
Nurturing People:                                              Planet and Society:                                         attention       to        their




                                                                                                                                                                                              Sosial
technological      development        needs    to    be        as part of society, XL Axiata continues to strive for       relationships and roles in the
                                                                                                                                                                        ESG Strategy
accompanied by the development of human                        responsible business practices and technological            social environment, namely                    2022 -2024
resource skills. XL Axiata is committed to promoting           innovations that benefit the environment and                society in general, suppliers,
                                                                                                                                                                                                                      Social
a culture of innovation, a spirit of collaboration, and        society.                                                    customers and employees.
                                                                                                                                                                                                                      Promoting inclusive
ethics, as well as building digital skills.
                                                                                                                                                                                                                      stakeholder engagement
                                                                                                                       ›   Governance

                                                                                                                                                                                      ol
                                                                                                                           Business actors maintain




                                                                                                                                                                                       a
                                                                                                                           compliance      with     the                           Kel
                                                                                                                                                                                a
   Building Prosperity                                                                 Process Excellence
                                                                                                                           principles of good business                       Tat
                                                                                                                           governance      to    ensure
   Driving the economy,                                                                Building a transparent              that business activities are
   uplifting living standards                                                          and          accountable            carried out responsibly.
   through         technology                                                          business          process
   services.                                                                           through GCG practices           XL Axiata has prepared an ESG                                                         Governance
                                                                                       and digitalization.             document for the 2022-2025                                                            Strengthening good
                                                                                                                                                                                                             governance practices to
                                                                                                                       period with three initiatives for                                                     increase accountability.
                                                                                                                       each ESG component:
     Nurturing People                                                                  Planet and Society
     Fostering the culture of                                                          Bringing      technology
     innovation, collaboration,                                                        innovations that benefit
     ethics, and digital skills.                                                       the planet and people.

                                                                                                                       Under each program, the company has also laid                   value chain and establishing a baseline for Scope
                                                                                                                       out its actions over the following three years. For             3 emissions, the Company also intended to boost
                                                                                                                       2023, under energy initiative 1, the Company aimed              the availability of digital expertise. In addition,
                                                                                                                       to increase energy efficiency and the amount of                 the Company focused on improving XL Axiata’s
Furthermore, the sustainability aspect also consists of Environmental, Social and Governance (ESG)                     renewable energy it uses to supply electricity.                 understanding of GCG and data privacy under
components. The ESG category is considered to represent various issues faced by the world, such as climate             Under Initiative 2 on digital inclusion and community           initiative 3 on GCG practices and accountability. It
change, employment and welfare, and ethics in business.                                                                empowerment, the Company was committed to                       also aimed to establish a privacy maturity index
                                                                                                                       offering digital solutions that increase access to              score, develop a sustainability dashboard, and work
ESG is also often used as a criterion in measuring sustainability performance, including in businesses. The use        basic utility, health, and education services. Along            with independent auditors to calculate sustainability
of ESG is increasingly widespread in informing investment considerations and business impact reporting, and            with setting targets for emissions reduction in the             ROI.
is increasingly recognized as an important part of company strategy and operational activities.



54                                 PT. XL Axiata Tbk | Integrated Annual Report 2023                                                                         PT. XL Axiata Tbk | Integrated Annual Report 2023                                 55
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                      MANAGEMENT REPORT                                                                                                                                          Fast-Tracking with Agility, & Resilience




MARKETING ASPECT
                                                                                                                                                                                           MARKETING ASPECT




The Company uses a
number        of     marketing
strategies      to     promote
its goods and services,
including          accelerating
XL Satu’s expansion into
new       Indonesian      cities,
fostering synergies across
segments by promoting
brand       portability,    and
personalizing efforts across
all digital channels to attract
and retain new customers
from all segments. In order
to fully comprehend its
clientele and create more                       Customers of XL Satu will begin receiving alluring
                                                deals in 2023 in the form of monthly bundles
insightful and successful                       priced as low as Rp276 thousand. Customers
upselling and cross-selling                     who purchase this bundle are eligible to access
                                                a wide range of entertainment options with
strategies, the company                         the STB XL HOME Entertainment Box. There
also refined its information                    are several package options, from Lightning,
technology architecture.                        which has speeds up to 30Mbps, to Extreme,           In addition, the company offers the XL Xtra
                                                which has speeds up to 1Gbps. XL SATU has            Combo Flex beginning pack, which comes
                                                also made use of Fiber to the Room (FTTR)            with a double quota incentive for the entire                Ordering the newest Samsung Galaxy
                                                technology in order to optimize services and         year, in an effort to increase the number of                S23 5G series is exclusively available to
                                                guarantee fast and reliable internet connections.    prepaid clients. Additionally, the company is               XL PRIORITAS postpaid customers who
                                                In order to better serve its customers, XL Axiata    working with multiple device manufacturers                  subscribe to myPRIO DEAL. Additionally, a
                                                also partnered with a number of streaming            to produce eSIM. Customers can also get                     co-branded credit card designed exclusively
                                                service providers, including Video, Vision+,         music, online gaming, gourmet material,                     for XL PRIORITAS customers is offered in
                                                CATCHPLAY+, and LIONSGATE. The company               beauty and lifestyle content, and more with                 association with one of the state-owned
                                                provides XL SATU Biz Starter and XL SATU             the Star Series package. In several locations,              banks. Additionally, toward the end of the
                                                Biz Prime goods that are especially made to          XL Axiata hosted the We Are More Project                    year, XL Axiata introduced PRIO Club as a
                                                meet the demands of MSME players, and it is          2023 with the subject of Carnival to offer this             way to thank its postpaid customers. Offers
                                                dedicated to empowering MSMEs. Free usage            package to the public. In accordance with the               for special benefits vary depending on your
                                                of the Majoo platform, an app for business           content concept, the company worked with                    PRIO subscription bundle.
                                                administration featuring menus like financial        four key opinion leaders (KOLs). Each KOL
                                                management, business analytics, and human            offers their customers the chance to purchase
                                                resource management, is part of this offer.          exclusive goods.




56                   PT. XL Axiata Tbk | Integrated Annual Report 2023                                                             PT. XL Axiata Tbk | Integrated Annual Report 2023                                 57
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                                  MANAGEMENT REPORT                                                                                                                                                    Fast-Tracking with Agility, & Resilience




                                                                                                                                                                                                       OUTLOOK
MARKETING ASPECT




                                                                                                                    In 2024, economic growth is predicted to slow down globally. The
                                                                                                                    IMF provided a somewhat more optimistic forecast of 2.9% growth,
                                                                                                                    compared to the OECD projection of 2.7%. Nonetheless, both
                                                                                                                    organizations are conscious of the difficulties posed by the pandemic’s
                                                                                                                    lingering impacts, conflicts that fuel inflation, and climate change, all
     Meanwhile,     AXIS    customers      receive               The XL Hajj Starter Pack will be accessible
                                                                                                                    of which lead to volatility in the price of food commodities.
     discounts on internet packages of up to                     starting in May 2023 to facilitate pilgrimage
     70% along with additional limits for gaming,                visits to the holy place. In the meantime,
     social media access, streaming, and Teng-                   current Prepaid, AXIS, and XL PRIORITAS
     Go products. With its revolutionary design,                 users will be able to access special Hajj          Indonesia is aware that the               Nonetheless, 2024 is generall             Going forward, XL Axiata
     AXIS’s most recent bundle offers internet                   internet bundles via the XL Axiata application.    current      global     economic          seen as a year of expansion due           will    continue     optimizing
     access with an infinite capacity that is                                                                       downturn could make it more               to domestic events such as the            convergence         momentum
     good for a set amount of time. Packages                     XL Axiata’s Enterprise business saw a 37%          difficult to meet its national            elections.                                and growing its susbcribers
     for consumers to access well-known social                   yearly revenue growth, bolstered by its            growth       goals.      However,                                                   base, particularly high-value
     media networks start at Rp 2,000. Play and                  products, including Fixed Network and              Indonesia is confident it can             The ICT industry continues to             customers. As a responsible
     Pause functions are included in this package                Private Network. The company’s capacity            expand 5.2% in 2024 given its             to have ample room for growth,            business enterprise, endeavors
     to allow customers to completely control                    to deliver Business Solutions enables it to        growth trend of above 5% for              not only due to the increasingly          to enhance profitability will be
     internet access and quota usage. The AXIS                   offer integrated ICT services that enhance         seven consecutive quarters,               strategic value of ICT, but also          complemented by initiatives
     Nation Cup futsal event, which is attended                  seamless operations and significantly              resilient household consumption,          the society’s expanding needs             for promoting environmental
     by 1,200 schools from all over Indonesia,                   increase added value for clients in a variety of   and low inflation rate.                   for ICT services across a range           sustainability,     community
     AXISLABS 2023, which draws over 2,000                       industries, including government, education,                                                 of domains. The Company also              empowerment, and corporate
     participants, and AXISELEB 2023, which                      and mining. XL Axiata’s services help its          The domestic projection is more           projects that market conduct is           governance improvement.
     receives over 4,000 talent show entries, all                clients become more productive businesses          upbeat than the World Bank’s at           getting healthier amidst growing
     serve to reinforce AXIS’ approach to youth                  that are prepared for the digital age.             4.9% in anticipation of th decline        access to digital contents and
     development.                                                                                                   of commodity trade boom.                  smart gadget adoption.




58                               PT. XL Axiata Tbk | Integrated Annual Report 2023                                                                       PT. XL Axiata Tbk | Integrated Annual Report 2023                                 59
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      MANAGEMENT DISCUSSION & ANALYSIS                                                                 Fast-Tracking with Agility, & Resilience




                                                                                   Initiatives to drive market
                                                                                   reparation coupled with
                                                                                   consistent network and
                                                                                   service quality supported
                                                                                   the 11% YoY revenue
                                                                                   growth to Rp32.34 trillion.




MANAGEMENT
DISCUSSION &
ANALYSIS
60   PT. XL Axiata Tbk | Integrated Annual Report 2023   PT. XL Axiata Tbk | Integrated Annual Report 2023                                 61
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       MANAGEMENT DISCUSSION & ANALYSIS                                                                                                                                          Fast-Tracking with Agility, & Resilience




FINANCIAL
                                                                                                                                                                                   FINANCIAL PERFORMANCE



PERFORMANCE


                            In 2023, XL Axiata successfully
                            delivered a strong financial
                            performance in line with
                    the aim to drive better profitability.
                    The Company achieved double-                                                                         PERFORMANCE OVERVIEW
                    digit revenue growth, alongside
                    stronger expansion in EBITDA and
                    net profit, resulted from effective cost                                             Net profit at Rp1.28 trillion,                              Free cash flow (FCF) rose 69%
                    management. Optimal investments                                                      up 15% YoY                                                  to Rp8.72 trillion
                    were carried out to maintain superior
                    network quality and digital excellence
                    while at the same time strengthening                                                 Revenue stood at Rp32.34 trillion                           CAPEX at Rp7.16         trillion,
                                                                                                                                                                     allocated primarily to network
                    cash flow and balance sheet positions.                                               or 11% growth YoY                                           expansion




                                                          STRATEGY OBJECTIVES                 of global inflation rate, hovering        through efficiencies across the           to its consistency in pushing
                                                                                              below 7%. The Company                     business.                                 its fixed mobile convergence
                                                          In 2023, the telco business in      closely followed any potential                                                      (FMC) ambitions. Despite the
                                                          Indonesia was more rational         macroeconomic volatility, and             To that end, the initiatives              new competition in FMC, we
       FEIRUZ                                             despite     continued    strong     interest rate rises which would           in 2023 included improving                managed to grow a strong
       IKHWAN                                             competition. The Company
                                                          seized the opportunity to carry
                                                                                              potentially impact our cost
                                                                                              optimization strategies. The
                                                                                                                                        productivity,
                                                                                                                                        management,
                                                                                                                                                           strong
                                                                                                                                                           and
                                                                                                                                                                     cost
                                                                                                                                                                  prudent
                                                                                                                                                                                  converged subscriber base,
                                                                                                                                                                                  which we believe will generate
                                                          out calculated monetization         Company also carefully noted              capital      spending.      These         a higher customer lifetime
       DIRECTOR & CHIEF                                   strategies, which drove the         developments in consumption               strategies     were     executed          value going forward. Besides
       FINANCIAL OFFICER                                  achievement of a strong growth      in connection with movements              through,       among       others,        growing in fixed broadband
                                                          in revenue.                         of food and administered prices           digitalization and improvement            subscribers, this strategy has
                                                                                              that would affect product                 of      distribution     channels         also led to a stronger quality
                                                          Other than business landscape,      affordability.                            to drive lower sales and                  mobile subscriber base. This
                                                          XL Axiata also accounted for                                                  marketing expenses and smart              served as a foundation for us
                                                          macroeconomic developments.         This year, the financial emphasis         investments to ensure effective           to drive market reparation as
                                                          Indonesia remained resilient        was on profitable growth and              capital expenditure and better            the Company has always been
                                                          with 5.05% growth in 2023.          robust cash generation to                 asset productivity.                       a proponent of a healthier telco
                                                          Inflation was controlled at 2.61%   strengthen the balance sheet                                                        industry that is able to grow
                                                          yoy – lower than the projection     position. The Company also                XL Axiata’s success in generating         sustainably and provide better
                                                          by IMF of 3.6% and significantly    intended to deliver strong                a positive operating momentum             quality service to customers.
                                                          so compared to the projection       operational cost excellence               in 2023 was also attributable



62    PT. XL Axiata Tbk | Integrated Annual Report 2023                                                                            PT. XL Axiata Tbk | Integrated Annual Report 2023                                 63
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                        MANAGEMENT DISCUSSION & ANALYSIS                                                                                                                                         Fast-Tracking with Agility, & Resilience




FINANCIAL PERFORMANCE                                                                                                                                                                              FINANCIAL PERFORMANCE




                              PERFORMANCE                                  Revenues increased by 11% year
                              SUMMARY                                      on year to Rp32.34 trillion, with
                                                                           EBITDA       outpacing    revenue
                              With the telecommunications                  growth, increasing by 12% year
                              business being sensible in                   on year to Rp15.89 trillion. This
               Revenue        2023,    the      Company      had           resulted the expansion of EBITDA
                              the    possibility    for  pricing           margin of 49.1%, resulting from
     increased by 11%         adjustments throughout the                   the Company’s strong cost
      YoY to Rp32.34          year. The Company believed                   management. Profit after tax
                              price correction was required in             surged by 15% to Rp 1.28 trillion.
          trillion, with      order for XL Axiata to continue              The pick-up of internal cash
      EBITDA growing          improving the quality of service             generation was reflected in the
                              provided to customers while                  free cash flow growth of 69% year
      beyond revenue          maintaining       the     business           on year.
        by 12% YoY to         sustainability, which would overall
                              benefit the industry as a whole.             Cost excellence was evident
       Rp15.89 trillion.      This strategy was also carried               in the managed growth of
                              out with the objective to drive              operational      expenses       by
                              the Company’s financial KPIs,                10% year on year, lower than
                              including improved profitability             revenue      growth,    signalling
                              and a stronger balance sheet                 better efficiency and resulting in   OUTLOOK                                 in turn supports the aim to fast          This sector has always been
                              structure.                                   improved cost-to-revenue ratio.                                              track profitable growth. As               seen as an enabler for other
                                                                           As noted, the Company reduced        The     Indonesian    economy           the FMC market in Indonesia               industry sectors and plays a vital
                              The Company’s balance sheet                  its sales and marketing expenses     is expected to continue its             becomes more attractive, the              role in the national economy.
                              improved through continuous                  by 6% attributed to digitalization   recovery in 2024, providing             Company foresees more telco               Demand for telco services will
                              debt reduction and increased                 efforts.                             XL Axiata with opportunities            players to enter the market,              also sustain and grow, and XL
                              focus on internal cash generation.                                                to grow healthily and pursue            creating       greater      market        Axiata is well poised to capture
                              The Company also kept a larger               CAPEX had decreased by -21%          the aspirations to capitalize on        efficiency in the future. XL Axiata       any opportunity in the market.
                              portion (57%) of borrowings at               year on year as the Company          the next growth opportunity             also believes in the advantage of         Going forward, to maintain
                              a fixed interest rate and kept               focused on increasing asset          in the underpenetrated fixed            being the first in the market. As a       business    sustainability   and
                              all debt in IDR denomination to              productivity     but      without    broadband in Indonesia and              telco company, today XL Axiata            generate long-term earnings,
                              eliminate the risk of currency               compromising       on    network     the opening up of fixed                 is the most prepared to be a true         the Company will continue
                              fluctuations.    Maturities    are           experience. This helped the          mobile    convergence      (FMC)        converged operator not only in            to focus on cost excellence,
                              widely spread out over the next              achievement of 21% traffic           opportunities.                          terms of products and services,           intensified through a broader
                              few years to provide steady cash             growth year on year to 9,638                                                 but also organisation-wise.               structural cost transformation
                              balances.                                    Petabytes. CAPEX allocation was      Through FMC offerings, XL                                                         across the organisation to
                                                                           focused on network expansion,        Axiata expects to gain a better         XL Axiata believes Indonesia has          enable XL Axiata in realizing its
                              Backed by sustainable revenue                reflected in the number of XL        customer lifetime value, which          a very promising telco market.            vision and mission.
                              streams       and     increased              Axiata’s BTS units that totalled
                              efficiency, XL Axiata was able               to 160,124, up 10% yoy, including
                              to achieve strong results in line            104,993 4G BTS and 61% of
                              with the Company’s targets,                  fiberized network.
                              demonstrating its dedication
                              to deliver consistent positive
                              outcomes.




64                     PT. XL Axiata Tbk | Integrated Annual Report 2023                                                                           PT. XL Axiata Tbk | Integrated Annual Report 2023                                 65
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                                      MANAGEMENT DISCUSSION & ANALYSIS                                                                                                                                        Fast-Tracking with Agility, & Resilience




FINANCIAL HIGHLIGHTS
                                                                                                                                                                                                                      FINANCIAL HIGHLIGHTS




CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER                                                           CONSOLIDATED STATEMENTS OF CASH FLOWS
COMPREHENSIVE INCOME
                                                                                                             (In Rp billion)

(In Rp billion)                                                                                                  DESCRIPTION                                                              2023                2022              2021             2020

  DESCRIPTION                                               2023                2022       2021      2020        Net Cash Flows Provided by Operating Activities                        16,096              14,104            11,963            13,949

 Gross Revenue                                            32,336               29,172    26,766    26,018        Net Cash Flows Used in Investing Activities                          (10,377)             (11,495)          (6,931)            (5,498)

 Operating Expenses                                       16,438              14,907      13,467    12,949       Net Cash Flows Used in Financing Activities                           (9,935)                 (91)          (5,334)            (7,091)

 EBITDA                                                   15,885              14,235      13,287   13,060        Net (Decrease) Increase in Cash on Hand and in Banks                   (4,216)              2,518             (302)              1,361
                                                                                                                 Cash and Cash Equivalents at Beginning of Year                          5,184               2,664            2,966              1,603
 EBIT                                                      4,380               3,658       3,331      605
                                                                                                                 Effects of Changes in Foreign Exchange Rate on Cash on                     (2)                   2              0,5                  1
 Profit Before Income Tax                                   1,705               1,353      1,708      146
                                                                                                                 Bank and in Banks
 Income for the Year                                       1,284                 1,121     1,288      372
                                                                                                                 Cash and Cash Equivalents at The End of Year                              966               5,184            2,664              2,966
 Other comprehensive income for the year, net                 (4)                  51        16       (27)
 of tax
 Total Comprehensive Income                                1,280                1,172     1,304       345
                                                                                                             FINANCIAL RATIOS
 Income for the Year
 Attributable to:
                                                                                                                 DESCRIPTION                                                              2023                2022              2021             2020
    Owners of the parent                                    1,271               1,109      1,288      372
                                                                                                                 EBITDA Margin (%)                                                         49.1               48.8              49.6              50.2
    Non-controlling interest                                   13                  12          -         -
                                                                                                                 EBIT Margin (%)                                                           13.5                12.5              12.4               2.3
                                                           1,284                 1,121     1,288      372
                                                                                                                 Profit for The Year Margin (%)                                             4.0                 3.8              4.8                1.4
 Total Comprehensive Income
                                                                                                                 Net Income Margin (Profit/Loss Ratio to Income/Sales) (%)                 1.43                4.81             3.85              3.97
 Attributable to:
                                                                                                                 Return on Invested Capital (%)                                             5.0                 4.9               5.1               1.0
    Owners of the parent                                    1,266               1,160     1,304       345
                                                                                                                 Return on Assets (%)                                                       1.5                 1.4               1.8              0.6
    Non-controlling Interest                                   13                  12          -         -
                                                                                                                 Return on Equity (%)                                                       4.9                 4.9              6.6                1.9
                                                           1,280                1,172     1,304       345
                                                                                                                 Current Ratio (%)                                                        35.6                39.5              36.9               40.1
 Basic and diluted earnings per share (in full                98                 105         121       35
 amount)                                                                                                         Debt to Equity Ratio (x)                                                   0.4                 0.5              0.5               0.5
                                                                                                                 Debt to Asset Ratio (x)                                                    0.1                 0.1               0.1               0.1
                                                                                                                 Debt to EBITDA Ratio (x)                                                   0.6                 0.9              0.8                0.7
CONSOLIDATED STATEMENT OF FINANCIAL POSITION                                                                     Debt to EBITDA Ratio - include Finance Lease (x)                           2.9                 3.1               2.7              2.6

(In Rp billion)                                                                                              Note:
  DESCRIPTION                                               2023                2022       2021      2020    ›     Operating Expense = Excluding depreciation and amortization, gain from sales and leaseback of towers, gain/loss from forex
                                                                                                                   transactions, and others
 Total Current Assets                                       7,173             10,408       7,733     7,571   ›     EBITDA = Revenue less Operating Expenses
                                                                                                             ›     EBITDA Margin = EBITDA/Gross Revenue
 Total Non-Current Assets                                 80,515              76,869     65,020     60,174
                                                                                                             ›     EBIT = EBITDA Less Depreciation & Amortization
 Total Assets                                            87,688               87,277     72,753    67,745    ›     EBIT Margin = EBIT/Gross Revenue
                                                                                                             ›     Net Income/(Loss) Margin = Profit (Loss) for the Year/Gross Revenue
 Total Current Liabilities                                20,142              26,350     20,954     18,857   ›     Invested Capital = Interest-bearing debt (include finance lease) + Equity - Cash and Cash Equivalents
                                                                                                             ›     Return on Invested Capital = Profit/(Loss) for the Year/Average Invested Capital
 Total Non-Current Liabilities                            41,041              35,153      31,710    29,751
                                                                                                             ›     Return on Assets = Profit/(Loss) for the Year/Average Total Assets
 Total Liabilities                                        61,183             61,503      52,664    48,608    ›     Return on Equity = Profit/(Loss) for the Year/Average Total Equity
                                                                                                             ›     Debt to EBITDA Ratio = Interest Bearing Debt/EBITDA
 Total Equities                                          26,505               25,774     20,089     19,137




66                                   PT. XL Axiata Tbk | Integrated Annual Report 2023                                                                  PT. XL Axiata Tbk | Integrated Annual Report 2023                                           67
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                                        MANAGEMENT DISCUSSION & ANALYSIS                                                                                                                                                Fast-Tracking with Agility, & Resilience




OPERATIONAL HIGHLIGHTS
                                                                                                                                                                                                                         OPERATIONAL HIGHLIGHTS




                                                                                                                                        EBITDA Margin                                               Total Traffic

                                                                                                                                        (in %)                                                      (in Petabyte)




                                                                                                                                                 50.2




                                                                                                                                                             49.6




                                                                                                                                                                                                                                                        9,638
 OPERATIONAL DATA                                                 2023                  2022               2021           2020




                                                                                                                                                                                        49.1
                                                                                                                                                                          48.8
 Total Traffic (in Petabyte)                                     9,638                  7,991             6,549          4,872




                                                                                                                                                                                                                                         7,991
 Number of BTS                                                  160,124               146,023            162,282       144,978




                                                                                                                                                                                                                          6,549
 Total Customers (in million)                                      57.5                  57.5               57.9              57.9




                                                                                                                                                                                                             4,872
 Total Prepaid Customers (in million)                             55.9                  56.0               56.6              56.7
 Total Postpaid Customers (in million)                              1.6                   1.5                1.3                  1.2
 Total Employees                                                 1,966                  1,878              1,575           1,614
 Efficiency Ratio (%)*                                            29.2                   30.6              36.8             35.9
                                                                                                                                             2020          2021         2022         2023                 2020          2021          2022            2023
*Efficiency Ratio = Number of Subscribers/Number of Employees




Gross Revenue                                                        EBITDA                                                             Number of BTS                                               Total Customers

(In Rp billion)                                                      (In Rp billion)                                                                                                                (in million)
                                                       32,341




                                                                                                                                                              162,282
                                                                                                                         15,885




                                                                                                                                                                                                                              57.9
                                                                                                                                                                                                             57.9
                                                                                                                                                                                        160,124
                                         29,172




                                                                                                              14,235




                                                                                                                                                                                                                                         57.5




                                                                                                                                                                                                                                                         57.5
                         26,766




                                                                                                13,287
        26,018




                                                                             13,060




                                                                                                                                                                          146,023
                                                                                                                                                 144,978




     2020            2021            2022           2023                  2020              2021            2022       2023                  2020          2021         2022         2023                 2020          2021           2022           2023




68                                    PT. XL Axiata Tbk | Integrated Annual Report 2023                                                                                   PT. XL Axiata Tbk | Integrated Annual Report 2023                                     69
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                                                                                         MANAGEMENT DISCUSSION & ANALYSIS                                                                                                                                                                                                                                                                                                                    Fast-Tracking with Agility, & Resilience




SHARES HIGHLIGHTS                                                                                                                                                                                                                                                                                                                                           BONDS & SUKUK HIGHLIGHTS

                                                                                                                                                                                                                                                                                                                                                                                                                         FIXED ANNUAL
                                                                                                                                                                                                                                                                                                                                                                                                             INTEREST                                    SECURITIES
                                                                                                                                                                                                                                                                                                                                                                                         TOTAL PRINCIPAL                    IJARAH         SECURITIES                   SECURITIES
SHARE PRICE MOVEMENTS AND VOLUME 2022-2023                                                                                                                                                                                                                                                                                                NO          TYPES OF SECURITIES
                                                                                                                                                                                                                                                                                                                                                                                              (IDR)
                                                                                                                                                                                                                                                                                                                                                                                                               RATE
                                                                                                                                                                                                                                                                                                                                                                                                                          ALLOWANCE         DUE DATE
                                                                                                                                                                                                                                                                                                                                                                                                                                                           RATING
                                                                                                                                                                                                                                                                                                                                                                                                                                                                          RATING
                                                                                                                                                                                                                                                                                                                                                                                                                (%)                                       AGENCIES
                                                                                                                                                                                                                                                                                                                                                                                                                              (IDR)
                                                                                                                                                                                                                                                                                                                                          1.    XL Axiata Sustainable Sukuk Ijarah I     260,000,000,000                 23,660,000,000    28-04-2024    FITCH RATING      AAA
                                                                                                                                                                                                                                                                                                                                                Phase II Year 2017 Series D                                                                              INDONESIA
3500                                                                                                                                                                                                                                                                                                                     6,000,000,000
                                                                                                                                                                                                                                                                                                                                          2.    XL Axiata Sustainable Sukuk Ijarah I     336,000,000,000                 31,584,000,000    28-04-2027    FITCH RATING      AAA
                                                                                                                                                                                                                                                                                                                                                Phase II Year 2017 Series E                                                                              INDONESIA
3000
                                                                                                                                                                                                                                                                                                                         5,000,000,000    3.    XL Axiata Shelf-Registration Bond I        19,000,000,000        10.1%                      16-10-2025   FITCH RATING      AAA
                                                                                                                                                                                                                                                                                                                                                Phase I Year 2018 Series D                                                                               INDONESIA
2500
                                                                                                                                                                                                                                                                                                                         4,000,000,000    4.    XL Axiata Shelf-Registration Bond I       72,000,000,000        10.3%                       16-10-2028   FITCH RATING      AAA
                                                                                                                                                                                                                                                                                                                                                Phase I Year 2018 Series E                                                                               INDONESIA
2000
                                                                                                                                                                                                                                                                                                                                          5.    XL Axiata Sustainable Sukuk Ijarah II     34,000,000,000                  3,434,000,000     16-10-2025   FITCH RATING      AAA
                                                                                                                                                                                                                                                                                                                         3,000,000,000
                                                                                                                                                                                                                                                                                                                                                Phase I Year 2018 Series D                                                                               INDONESIA
1500
                                                                                                                                                                                                                                                                                                                                          6.    XL Axiata Sustainable Sukuk Ijarah II     60,000,000,000                  6,180,000,000     16-10-2028   FITCH RATING      AAA
                                                                                                                                                                                                                                                                                                                         2,000,000,000          Phase I Year 2018 Series E                                                                               INDONESIA
1000
                                                                                                                                                                                                                                                                                                                                          7.    XL Axiata Shelf-Registration Bond I       40,000,000,000        9.25%                      08-02-2024    FITCH RATING      AAA
 500                                                                                                                                                                                                                                                                                                                     1,000,000,000          Phase II Year 2019 Series C                                                                              INDONESIA
                                                                                                                                                                                                                                                                                                                                          8.    XL Axiata Shelf-Registration Bond I       93,000,000,000          10%                      08-02-2029    FITCH RATING      AAA
                                                                                                                                                                                                                                                                                                                                                Phase II Year 2019 Series D                                                                              INDONESIA
     0                                                                                                                                                                                                                                                                                                                   0
                                                                                                                                                                                                                                                                                                                                          9.    XL Axiata Sustainable Sukuk Ijarah II     138,000,000,000                12,765,000,000    08-02-2024    FITCH RATING      AAA
          January 22

                       February 22

                                     March 22

                                                April 22

                                                            May 22

                                                                     June 22

                                                                               July 22

                                                                                          August 22

                                                                                                       September 22

                                                                                                                      October 22

                                                                                                                                    November 22

                                                                                                                                                  December 22

                                                                                                                                                                January 23

                                                                                                                                                                             February 23

                                                                                                                                                                                            March 23

                                                                                                                                                                                                       April 23

                                                                                                                                                                                                                   May 23

                                                                                                                                                                                                                             June 23

                                                                                                                                                                                                                                       July 23

                                                                                                                                                                                                                                                 August 23

                                                                                                                                                                                                                                                             September 23

                                                                                                                                                                                                                                                                             October 23

                                                                                                                                                                                                                                                                                           November 23

                                                                                                                                                                                                                                                                                                          December 23
                                                                                                                                                                                                                                                                                                                                                Phase II Year 2019 Series C                                                                              INDONESIA
                                                                                                                                                                                                                                                                                                                                          10.   XL Axiata Sustainable Sukuk Ijarah II      15,000,000,000                 1,455,000,000    08-02-2026    FITCH RATING      AAA
                                                                                                                                                                                                                                                                                                                                                Phase II Year 2019 Series D                                                                              INDONESIA
                                                                                                                                                                                                                                                                                                                                          11.   XL Axiata Sustainable Sukuk Ijarah II     26,000,000,000                  2,600,000,000    08-02-2029    FITCH RATING      AAA
                                                                                                                                                                                                                                                                                                                                                Phase II Year 2019 Series E                                                                              INDONESIA
                                                                                    Closing Price                                                                                          Transaction Volume                                                                                                                             12.   XL Axiata Shelf-Registration Bond II      735,225,000,000       6.75%                      01-09-2025    FITCH RATING      AAA
                                                                                                                                                                                                                                                                                                                                                Phase I Year 2022 Series A                                                                               INDONESIA
                                                                                                                                                                                                                                                                                                                                          13.   XL Axiata Shelf-Registration Bond II      411,855,000,000       7.40%                      01-09-2027    FITCH RATING      AAA
                                                                                                                                                                                                                                                                                                                                                Phase I Year 2022 Series B                                                                               INDONESIA
                                                                                                                                                                                                                                                                                                                                          14.   XL Axiata Shelf-Registration Bond II       177,915,000,000      7.90%                      01-09-2029    FITCH RATING      AAA
                                                                                                                                                                                                                                                                                                                                                Phase I Year 2022 Series C                                                                               INDONESIA
Shares Performance as of 31 December 2023 & 2022
                                                                                                                                                                                                                                                                                                                                          15.   XL Axiata Shelf-Registration Bond II      175,005,000,000       8.25%                      01-09-2032    FITCH RATING      AAA
                                                                                                                                                                                                                                                                                                                                                Phase I Year 2022 Series D                                                                               INDONESIA
                                                                                                      2023                                                                                                                                                                  2022                                                          16.   XL Axiata Sustainable Sukuk Ijarah III    680,915,000,000                 45,961,762,500   01-09-2025    FITCH RATING      AAA
PRICES (RP)
                                                  Q1                                Q2                                             Q3                                        Q4                                               Q1                                 Q2                                               Q3                Q4          Phase I Year 2022 Series A                                                                               INDONESIA
                                                                                                                                                                                                                                                                                                                                          17.   XL Axiata Sustainable Sukuk Ijarah III    421,300,000,000                 31,176,200,000   01-09-2027    FITCH RATING      AAA
Highest                                                    2,410                         2,120                                     2,560                                      2,440                                   3,370                              3,380                                           2,780                   2,580
                                                                                                                                                                                                                                                                                                                                                Phase I Year 2022 Series B                                                                               INDONESIA
Lowest                                                     1,870                         1,730                                      1,960                                         1,895                               2,530                              2,230                                           2,210                   2,010
                                                                                                                                                                                                                                                                                                                                          18.   XL Axiata Sustainable Sukuk Ijarah III     135,135,000,000                10,675,665,000   01-09-2029    FITCH RATING      AAA
Closing                                                    1,980                         1,955                                     2,380                                     2,000                                    2,650                             2,600                                            2,460                   2,140          Phase I Year 2022 Series C                                                                               INDONESIA
Total Volume                                                                                                                                                                                                                                                                                                                              19.   XL Axiata Sustainable Sukuk Ijarah III    262,650,000,000                 21,668,625,000   01-09-2032    FITCH RATING      AAA
                                         1,080,640                             1,321,278                              1,399,980                                 1,005,384                                         987,320                   1,610,000                                     1,410,000                           885,030
('000)                                                                                                                                                                                                                                                                                                                                          Phase I Year 2022 Series D                                                                               INDONESIA



Total Shares, Share Price and Market Capitalization 2022 – 2023

DESCRIPTION                                                                                                                                                                                                                 2023                                                                                                  2022
Total Share                                                                                                                                                                                   13,128,430,665                                                                                                            13,128,430,665
Stock Closing Price (IDR) as of
                                                                                                                                                                                                                      2,000                                                                                                       2,140
December 31
Market Capitalization (Million Rupiah)                                                                                                                                                                  26,256,861                                                                                                           28,094,841




70                                                                                 PT. XL Axiata Tbk | Integrated Annual Report 2023                                                                                                                                                                                                                                                        PT. XL Axiata Tbk | Integrated Annual Report 2023                                     71
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                               MANAGEMENT DISCUSSION & ANALYSIS                                                                                                                                Fast-Tracking with Agility, & Resilience




                                                                                                                                                       FINANCIAL REVIEW


                                                                                                           Public Accounting Firm (KAP) Tanudiredja, Wibisana, Rintis & Rekan (Member Firm of PricewaterhouseCoopers
                                                                                                           Global Network) has audited the financial statements of PT XL Axiata Tbk and Subsidiary conducted by Auditor
                                                                                                           Lok Budianto, S.E., Ak., CPA with Public Accounting Practice License
                                                                                                           No. AP.0239 signed on February 9, 2024.

                                                                                                           The KAP stated that the consolidated financial statements present fairly, in all material respects, the consolidated
                                                                                                           financial performance as of December 31, 2023, and its consolidated financial performance and its consolidated
                                                                                                           cash flows for the year then ended. in accordance with Indonesian Financial Accounting Standards.



                                                                                                           CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
                                                                                                           The Company’s total assets increased by 0.47% yoy to Rp87.69 trillion as of 31 December 2023 compared to
                                                                                                           Rp87.28 trillion in the previous year. The increase was mainly supported by non-current assets which grew by
                                                                                                           4.74% yoy to reach Rp80.51 trillion. Meanwhile, total current assets decreased by 31.08% yoy to Rp7.17 trillion.

CORPORATE ACTIONS                                                                                          In terms of liabilities. the Company reported a 0.52% yoy decrease in the total liabilities to Rp61.18 trillion.
                                                                                                           This lower figure is in line with a decline in the current liabilities to Rp20.14 trillion, decreased by 23.56% yoy.
                                                                                                           Meanwhile, total non-current liabilities increased by 16.75% yoy to Rp41.04 trillion.

Throughout 2023, the Company did not conduct corporate actions such as stock split, reverse stock, stock   The Company’s business expansion. which has resulted in a higher profitability, contributed to an increase
dividend, bonus shares, and changes in the nominal share value.                                            retained earnings for the 2023 fiscal year. This was a key factor in the Company’s higher total shareholders’
                                                                                                           equity to Rp26.50 trillion, a growth of 2.83% yoy as compared to the previous year.



                                                                                                           (In Rp Million)

                                                                                                                                                                                                              GROWTH
                                                                                                                                DESCRIPTION                     2023              2022
                                                                                                                                                                                                    NOMINAL                 %


SUSPENSION/DELISTING                                                                                        Total current assets
                                                                                                            Total non-current assets
                                                                                                                                                                  7,173,511
                                                                                                                                                                80,514,573
                                                                                                                                                                                 10,408,358
                                                                                                                                                                                 76,869,422
                                                                                                                                                                                                      (3,234,847)
                                                                                                                                                                                                        3,645,151
                                                                                                                                                                                                                            (31.08%)
                                                                                                                                                                                                                                4.74%
                                                                                                            Total assets                                       87,688,084        87,277,780              410,304                0.47%
                                                                                                            Total current liabilities                           20,141,984       26,350,500           (6,208,516)           (23.56%)
                                                                                                            Total non-current liabilities                       41,041,324        35,153,054           5,888,270                16.75%
The Company reported that there was no temporary suspension of share trading during 2023.
                                                                                                            Total liabilities                                  61,183,308       61,503,554             (320,246)             (0.52%)
                                                                                                            Total equity                                      26,504,776        25,774,226              730,550                 2.83%
                                                                                                            Total liabilities and equity                      87,688,084         87,277,780             410,304                 0.47%




72                           PT. XL Axiata Tbk | Integrated Annual Report 2023                                                                PT. XL Axiata Tbk | Integrated Annual Report 2023                                     73
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                                  MANAGEMENT DISCUSSION & ANALYSIS                                                                                                                                           Fast-Tracking with Agility, & Resilience




FINANCIAL REVIEW                                                                                                                                                                                                         FINANCIAL REVIEW




CURRENT ASSETS                                                                                                        This increase in fixed assets is in line with the the Company’s commitment to optimally expand its business.

Total current assets reached Rp7.17 trillion in 2023, decreased by 31.08% yoy from Rp10.41 trillion in 2022. This     (In Rp Million)
was due to the change in cash and cash equivalents in line with lower debt in 2023.                                                                                                                                         GROWTH
                                                                                                                                        DESCRIPTION                        2023              2022
                                                                                                                                                                                                                  NOMINAL                 %
Furthermore, other receivables decreased to Rp48.82 billion in 2023, representing a 57.06% yoy decline from
                                                                                                                       Other receivables                                     208,537           201,652                    6,885                3.41%
Rp113.70 billion in the previous year. The Company’s inventories also declined by 7.42% yoy to Rp377.88 billion
in 2023.                                                                                                               Fixed assets                                       63,890,454        60,473,629                3,416,825                5.65%
                                                                                                                       Intangible assets                                   6,453,886         5,988,468                 465,418                 7.77%
However, amidst the decline in current assets, the Company’s trade receivables posted a significant increase           Investment in associate                             2,533,736          2,750,218               (216,482)               (7.87%)
of 87.73% yoy to Rp1.39 trillion. This higher performance than the previous year’s Rp738.17 billion was mainly         Prepayments                                            44,258                71,151             (26,893)           (37.80%)
due to an increase in trade receivables from the domestic parties by 29.17% yoy to Rp854.47 billion in 2023.
                                                                                                                       Goodwill                                             6,915,592         6,915,592                        -              0.00%
This higher figure is in line with the Company’s increased revenues as the growth of the communication and
information sector outpaced Indonesia’s economic growth that year.                                                     Deferred tax assets                                        6,873             5,779                 1,094               18.93%
                                                                                                                       Other assets                                          461,237           462,933                  (1,696)            (0.37%)
(In Rp Million)
                                                                                                                       Total non-current assets                          80,514,573        76,869,422                3,645,151                4.74%
                                                                                             GROWTH
                  DESCRIPTION                       2023              2022
                                                                                     NOMINAL             %            Furthermore, the higher non-current assets were also influenced by the intangible assets growth at 7.77% yoy
 Cash and cash equivalents                             966,027          5,184,113     (4,218,086)         (81.37%)    to Rp6.45 trillion, compared to the previous year’s figure of Rp5.99 trillion
 Trade receivables                                    1,385,785          738,169         647,616             87.73%
 Other receivables                                      48,820           113,700        (64,880)         (57.06%)
                                                                                                                      CURRENT LIABILITIES
 Inventories                                           377,884           408,178        (30,294)          (7.42%)
 Prepaid taxes                                          82,694            78,415           4,279             5.46%    The Company’s current liabilities reached Rp20.14 trillion. This was a decrease of 23.56% yoy from the previous
 Prepayments                                          4,125,471        3,708,021         417,450             11.26%   year’s Rp26.35 trillion. This lower figure was mainly influenced by a 37.02% yoy reduction in the current portion
                                                                                                                      of long-term loans to Rp6.88 trillion in 2023 from Rp10.92 trillion in the previous year. Loans maturing in 2023
 Other assets                                          186,830            177,762          9,068              5.10%
                                                                                                                      only reached Rp415.89 billion, much lower than Rp5.34 trillion in the previous year.
 Total current assets                                 7,173,511      10,408,358      (3,234,847)         (31.08%)

                                                                                                                      (In Rp Million)

                                                                                                                                                                                                                            GROWTH
NON-CURRENT ASSETS                                                                                                                         DESCRIPTION                     2023              2022
                                                                                                                                                                                                                  NOMINAL                 %
                                                                                                                       Current liabilities
The Company posted a 4.74% yoy increase in total non-current assets to Rp80.51 trillion in 2023. The increase
from the previous year of Rp76.89 trillion was mainly influenced by the increase in fixed assets of 5.65% yoy          Trade payables                                      9,382,500         11,337,283             (1,954,783)            (17.24%)
from Rp60.47 trillion in 2022 to Rp63.89 trillion in 2023. This is in line with the increase in capital expenditure    Taxes payable                                           187,187          153,724                  33,463               21.77%
for directly owned assets of Rp3.30 trillion in 2023. Of this amount, the addition of network equipment reached        Accrued expenses                                      632,905           563,303                  69,602                12.36%
Rp3.15 trillion.                                                                                                       Deferred revenue                                    2,704,845          2,944,168               (239,323)               (8.13%)
                                                                                                                       Short-term employee                                   305,275           367,320                 (62,045)           (16.89%)
Moreover, the cumulative (gross) right-of-use assets in the form of land, buildings and network equipment
increased by 19.18% yoy to Rp51.89 trillion. Of this amount, the Company recorded the largest increase in              Provisions                                              52,582           65,944                  (13,362)          (20.26%)
network equipment to Rp8.61 trillion in 2023 from Rp10.03 trillion in the previous year. Finally, the Company          Current portion of long-term borrowings             6,876,690         10,918,758            (4,042,068)            (37.02%)
also recorded additional fixed assets in the form of fixed assets under construction worth Rp3.50 trillion in          Total current liabilities                          20,141,984       26,350,500              (6,208,516)           (23.56%)
2023. Thereby, the cumulative addition of fixed assets reached Rp15.53 trillion in 2023.
                                                                                                                      Meanwhile, the Company’s trade payables fell 17.24% yoy from Rp11.34 trillion in 2022 to Rp9.38 trillion in 2023.
                                                                                                                      The decrease mainly derived from purchase of fixed assets and operational expenditure from third parties
                                                                                                                      from Rp10.83 trillion in 2022 to Rp8.83 trillion in 2023. Cumulatively, of the total trade payables of Rp9.38
                                                                                                                      trillion in 2023, the proportion of trade payables in Rupiah is very dominant, reaching 92.90%, while in foreign
                                                                                                                      currency was only 7.10%.




74                               PT. XL Axiata Tbk | Integrated Annual Report 2023                                                                       PT. XL Axiata Tbk | Integrated Annual Report 2023                                         75
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                                       MANAGEMENT DISCUSSION & ANALYSIS                                                                                                                                         Fast-Tracking with Agility, & Resilience




FINANCIAL REVIEW                                                                                                                                                                                                            FINANCIAL REVIEW




NON-CURRENT LIABILITIES                                                                                                     CONSOLIDATED STATEMENTS OF PROFIT OR LOSS AND OTHER
                                                                                                                            COMPREHENSIVE INCOME
The Company’s non-current liabilities rose by 16.75% yoy from Rp35.15 trillion in 2022 to Rp41.04 trillion
in 2023. This increase was primarily due to a 12.19% yoy increase in the lease liabilities to Rp29.79 trillion
in 2023. This account represents future minimum lease payments together with the present value of the                       On a cumulative basis, the Company managed to record an increase in profit for the current period of 14.56%
minimum lease payments.                                                                                                     yoy to Rp1.28 trillion. The higher performance compared to the previous year of Rp1.12 trillion was mainly
                                                                                                                            supported by the Company’s Revenue which reached Rp32.32 trillion in 2023, grew 10.91% coupled with cost
(In Rp Million)                                                                                                             savings throughout the year.
                                                                                                     GROWTH
                     DESCRIPTION                          2023             2022                                             (In Rp Million)
                                                                                           NOMINAL            %
                                                                                                                                                                                                                               GROWTH
 Lease liabilities                                       29,790,610        26,553,293         3,237,317            12.19%                     DESCRIPTION                           2023              2022
                                                                                                                                                                                                                      NOMINAL                %
 Long-term loans                                          5,609,008          2,411,205        3,197,803       132.62%
                                                                                                                             Revenues                                               32,322,651        29,141,994         3,180,657               10.91%
 Sukuk ijarah                                              1,964,422        2,360,826        (396,404)        (16.79%)
                                                                                                                             Expenses
 Bonds payable                                             1,677,304          1,715,691       (38,387)            (2.24%)
                                                                                                                             Depreciation expenses                                 (11,347,758)     (10,569,622)          (778,136)               7.36%
 Deferred revenue                                            211,840           627,481        (415,641)       (66.24%)
                                                                                                                             Infrastructure expenses                               (8,995,646)        (7,733,947)       (1,261,699)              16.31%
 Deferred tax liabilities                                   609,719           532,601            77,118           14.48%
                                                                                                                             Interconnection and other direct expenses              (3,172,220)      (2,876,477)         (295,743)               10.28%
 Long-term employee                                         239,859           183,025           56,834            31.05%
                                                                                                                             Sales and marketing expenses                          (2,454,775)        (2,617,998)          163,223            (6.23%)
 Contingent consideration                                       23,113            23,113              -           0.00%
                                                                                                                             Salaries and employee benefits expenses               (1,402,242)        (1,325,529)          (76,713)              5.79%
 Provisions                                                 915,449           745,819          169,630            22.74%
                                                                                                                             General and administrative expenses                     (413,040)         (352,698)          (60,342)                17.11%
 Total non-current liabilities                          41,041,324        35,153,054        5,888,270             16.75%
                                                                                                                             Amortisation expenses                                    (157,216)           (7,567)        (149,649)          1.977.65%
                                                                                                                             Foreign exchange gain/(loss) - net                         12,977           (61,295)           74,272            (121.17%)
Meanwhile, the Company’s long-term borrowings increased by 132.62% yoy to Rp5.61 trillion. The increase                      Gain from sale and leaseback                             424,062           446,805           (22,743)            (5.09%)
from Rp2.41 trillion in the previous year was due to loan repayment at the end of 2022.
                                                                                                                             Others                                                   (80,900)          (28,807)          (52,093)            180.83%
                                                                                                                                                                                  (27,586,758)       (25,127,135)      (2,459,623)               9.79%

EQUITY                                                                                                                                                                               4,735,893         4,014,859           721,034               17.96%
                                                                                                                             Finance cost                                          (2,939,979)        (2,777,385)        (162,594)               5.85%
The Company’s equity grew by 2.83% yoy to Rp26.50 trillion. The increase from previous year’s Rp25.77                        Finance income                                           100,096             111,718          (11,622)          (10.40%)
trillion was supported by a 9.50% growth in retained earnings from Rp7.55 trillion in 2022 to Rp8.27 trillion
                                                                                                                             Share of (loss)/profit from associate entity             (191,493)            3,838          (195,331)       (5.089.40%)
in 2023.
                                                                                                                             Profit before income tax                                1,704,517        1,353,030           351,487             25.98%

(In Rp Million)                                                                                                              Income tax expense                                      (420,069)         (231,842)         (188,227)               81.19%

                                                                                                  GROWTH                     Profit for the year                                    1,284,448           1,121,188         163,260              14.56%
                     DESCRIPTION                         2023              2022
                                                                                           NOMINAL            %              Other comprehensive (loss)/ income for the                 (4,875)          50,482           (55,357)          (109.66%)
                                                                                                                             year after tax
 Share capital - authorised capital                        1,312,843        1,312,843                 -           0.00%
                                                                                                                             Total comprehensive income                              1,279,573         1,171,670          106,316                 9.17%
 Additional paid-in capital                              16,914,496        16,914,496                 -           0.00%
                                                                                                                             Total comprehensive income attributable to              1,266,238          1,159,922             1,587              13.51%
 Treasury shares                                          (134,445)         (134,445)                 -           0.00%
                                                                                                                             owners of the parent
 Retained earnings                                        8,267,467         7,550,252          717,215            9.50%
                                                                                                                             Total comprehensive income attributable to                 13,335             11,748          107,903                9.21%
 Non-controlling interest                                   144,415           131,080           13,335            10.17%     non-controlling interest
 Total equity                                          26,504,776         25,774,226         730,550              2.83%      Basic and diluted earnings per share                           98               105                (7)            (6.67%)


These higher retained earnings are supported by better profitability performance in 2023. The Company’s
profitability performance increased through the profit for the year standing at Rp1.28 trillion in 2023 with a
growth of 14.56% yoy. More detailed information on the profitability performance of the Company is explained
in the following Consolidated Statements of Income and Comprehensive Income.



76                                    PT. XL Axiata Tbk | Integrated Annual Report 2023                                                                           PT. XL Axiata Tbk | Integrated Annual Report 2023                                  77
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FINANCIAL REVIEW                                                                                                                                                                                                     FINANCIAL REVIEW




Revenues                                                    EBITDA                                                   CONSOLIDATED STATEMENTS OF CASH FLOWS
The Company’s total revenue grew by 10.91% to               Supported by the Company’s increased revenues
Rp32.32 trillion in 2023. Compared to the previous          and cost savings in 2023, Earnings Before Interest,
year’s Rp29.14 trillion, this revenue growth was            Tax, Depreciation and Amortization (EBITDA) rose         Cash Flows from Operating Activities
mainly driven by Data and Digital Services revenue          by 11.59% yoy to Rp15.89 trillion in 2023 compared       The Company recorded an increase in net cash flow generated from operating activities by 14.12% yoy to
which reached Rp29.40 trillion, growing 10.75% yoy          to Rp14.2 trillion in the previous year.                 Rp16.10 trillion in 2023. Compared to the previous year’s Rp14.10 trillion, this increase was mainly supported by
from the previous year. This condition is in line with                                                               higher receipts from customers and other operators of 8.69% yoy to Rp31.48 trillion. On the other hand, the
the growth of the information and communication             Profit Before Income Tax                                 Company recorded lower growth in payments to suppliers and other expenses by just 2.94% from Rp13.42
sector which was able to grow 7.59% yoy or                  The Company’s revenue growth, which is higher than       trillion to Rp13.81 trillion in 2023.
outperform Indonesia’s GDP growth of 5.05% yoy in           the increase in expenses, has a positive impact on the
2023 (BPS Data 2023).                                       Company’s profit before income tax, stood at Rp1.70      (In Rp Million)
                                                            trillion in 2023 with a growth of 25,98% yoy.                                                                                                                  GROWTH
Meanwhile, the Company’s other revenues from                                                                                                DESCRIPTION                               2023           2022
                                                                                                                                                                                                                  NOMINAL              %
interconnection and other telecommunication                 Profit for The Year and Total
                                                                                                                      Net cash flows generated from operating activities            16,095,538      14,104,495       1,991,043           14.12%
services also grew 4.76% from Rp1.36 trillion in 2022       Comprehensive Income
to Rp1.43 trillion in 2023.                                 After deducting the income tax expense of                 Net cash flows used in investing activities                 (10,376,600)     (11,495,464)      1,118,864         (9.73%)
                                                            Rp420.07 billion in 2023, the Company was able to         Net cash flows used in financing activities                  (9,935,085)         (91,372)    (9,843,713)      10.773.23%
Expenses                                                    record a profit for the year reaching Rp1.28 trillion     Net (decrease)/increase in cash and cash equivalents           (4,216,147)     2,517,659    (6,733,806)        (267.46%)
Cumulatively, the Company’s expenses increased by           with a growth of 14.56% yoy.
                                                                                                                      Cash and cash equivalents at the beginning of the year           5,184,113    2,664,387        2,519,726          94.57%
9.79% to reach Rp27.59 trillion in 2023. The higher
                                                                                                                      Effect of exchange rate changes on cash and cash                  (1,939)          2,067         (4,006)       (193.81%)
expenses compared to the previous year of Rp25.13           Furthermore,      taking  into    account       other
                                                                                                                      equivalents
trillion was mainly due to infrastructure expenses,         comprehensive income for the period net of tax at
which increased by 16.31% yoy to Rp9.00 trillion.           Rp4,87 billion, the Company’s total comprehensive         Cash and cash equivalents at the end of the year                 966,027        5,184,113    (4,218,086)         (81.37%)
A further increase in expenses was recorded in              income for the year stood at Rp1.28 trillion in 2023,
interconnection and other direct expenses which             rose 9.21% yoy compared to the previous year of
grew by 10.28% yoy to Rp3.17 trillion.                      Rp1.17 trillion.
                                                                                                                     Cash Flows from Investing Activities                            trillion in 2023 compared to Rp4.74 trillion in the
Salaries and employee benefits expenses also                Meanwhile, basic and diluted net profit per share        Compared to 2022, the Company recorded lower                    previous year. Similar increases were recorded by
increased by 5.79% yoy to Rp1.40 trillion in 2023           was Rp98 in 2023 as compared to Rp105 in 2022.           net cash flows used in investing activities in 2023             payments for lease liabilities principal and payments
compared to Rp1.33 trillion in the previous year. An                                                                 amounting to Rp10.38 trillion. The decrease of                  of lease liabilities interest by 3.96% yoy and 35.46%
increase was also seen in depreciation expenses,                                                                     9.73% yoy compared to the previous year’s Rp11.50               yoy respectively to Rp4.33 trillion and Rp2.39 trillion
from Rp10.57 trillion in the previous year to Rp11.35                                                                trillion was influenced by zero acquisitions of new             in 2023.
trillion in 2023.                                                                                                    subsidiaries and associated companies in 2023.
                                                                                                                     However, the Company recorded a realized capital                Cash and Cash Equivalents at the End of
However, amidst this increase in expenses, the                                                                       expenditure for the acquisition of fixed assets                 the Year
Company was able to record efficiency in sales and                                                                   amounting to Rp10.42 trillion or a 18.04% yoy                   Cumulatively, the Company reported net decrease in
marketing expenses, which were reduced by 6.23%                                                                      increase as compared to Rp8.83 trillion in 2022. This           cash and cash equivalents of Rp4.22 trillion in 2023.
yoy to Rp2.45 trillion in 2023.                                                                                      is a reflection of the Company’s strategy to sustain a          However, backed by cash and cash equivalents
                                                                                                                     calculated business expansion in 2023.                          of Rp5.18 trillion at the beginning of the year,
                                                                                                                                                                                     the Company managed to record cash and cash
                                                                                                                     Cash Flows from Financing Activities                            equivalents of Rp966.03 billion at the end of 2023
                                                                                                                     The Company recorded a significant increase in                  as compared to Rp5.18 trillion in the previous year.
                                                                                                                     the net cash flows used in from financing activities.
                                                                                                                     which reached Rp9.93 trillion in 2023. This was due
                                                                                                                     to increased repayment of long-term loans to Rp5.18




78                              PT. XL Axiata Tbk | Integrated Annual Report 2023                                                                          PT. XL Axiata Tbk | Integrated Annual Report 2023                                 79
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FINANCIAL REVIEW                                                                                                                                                                                                    FINANCIAL REVIEW




FINANCIAL RATIO                                                                                                       SOLVENCY                                                      In addition to the issuance of bonds, the Company
                                                                                                                                                                                    has also obtained loans from various leading banks,
The Company measures its financial performance over the past two years using various financial ratios as              From an external perspective, the Company’s very              which demonstrates the Company’s high flexibility in
follows:                                                                                                              strong debt capacity is supported by the affirmation          obtaining financing and verified sources of financing
                                                                                                                      of ratings and revision of outlook by PT Fitch Ratings        with optimal interest rates. Purpose of the borrowings
                           DESCRIPTION                                        2023                  2022              Indonesia in 2023 as follows:                                 is for working capital, capital expenditure, business
                                                                                                                                                                                    development and general purposes.
Return on Invested Capital (ROIC) (%)                                                 5.0%                   4.9%
                                                                                                                      ›   National Long-Term Rating at ‘AAA(idn)’ with
Return on Assets (ROA) (%)                                                             1.5%                  1.4%
                                                                                                                          Outlook to Negative from Stable                           The Company’s track record in fulfilling bank loans is
Return on Equity (ROE) (%)                                                            4.9%                   4.9%     ›   National Long-Term Rating ‘AAA(idn)’ for XL               also evidenced by its ability to comply with various
Current Ratio (%)                                                                     35.6%                 39.5%         Axiata’s Shelf-Registered Bond Program II                 covenants, such as limitations on certain asset sales
Debt to Equity Ratio (X)                                                                0.4                   0.5     ›   National Long-Term Rating ‘AAA(idn)’ for XL               or transfers, maintaining the majority ownership of
                                                                                                                          Axiata’s Sustainable Sukuk Ijarah Program III             the Group’s shares directly or indirectly by Axiata
Debt to Asset Ratio (X)                                                                 0.1                    0.1
                                                                                                                      ›   National Long-Term Rating ‘AAA(idn)’ for XL               Group Berhad and maintaining its debt to Earnings
Debt to EBITDA Ratio (X)                                                                0.6                   0.9
                                                                                                                          Axiata Sustainable Bonds I Phase I and Phase II           before Interest Tax Depreciation and Amortisation
Debt to EBITDA Ratio – including Finance Lease                                          2.9                    3.1    ›   National Long-Term Rating ‘AAA(idn)’ for XL               (“EBITDA”) ratio not to exceed 4.5.
                                                                                                                          Axiata Sustainable Bonds II Phase I
                                                                                                                      ›   National Long-Term Rating ‘AAA(idn)’ for XL
LIQUIDITY                                                                                                                 Axiata Sustainable Sukuk Ijarah Phase I and               RECEIVABLES COLLECTABILITY
                                                                                                                          Phase II
The Company’s liquidity is measured using current ratio, quick ratio and cash ratio to measure ability to meet        ›   National Long-Term Rating ‘AAA(idn)’ for XL               The collectability of the Company’s receivables
short-term obligations as shown below:                                                                                    Axiata Shelf-Registered Sukuk Ijarah II Phase I           is managed through the establishment of strong
                                                                                                                          and Phase II                                              strategic partnerships with related and third
                           DESCRIPTION                                        2023                  2022              ›   National Long-Term ‘AAA(idn)’ Rating for XL               parties. The Company also maintains an allowance
                                                                                                                          Axiata Phase I Sustainable Sukuk Ijarah III               for doubtful accounts. In this case, management
Current Ratio                                                                         35.6%                 39.5%
                                                                                                                                                                                    believes that the provision for receivables
Quick Ratio                                                                           33.7%                 38.0%
                                                                                                                      Meanwhile, internally, the ability to pay all obligations     impairment is adequate to cover losses from
Cash Ratio                                                                            4.8%                  19.7%     is measured by two financial ratios, namely, the              uncollectible accounts based on the review of
                                                                                                                      debt to equity ratio and the debt to asset ratio, as          the status of the individual and collective trade
                                                                                                                      explained in the previous table.                              receivables at the end of the period.
Considering the characteristics of the Company                The Company always upholds the principle of
within     the   infrastructure   sector    of    the         prudence in maintaining liquidity, both short term
telecommunications industry which is highly capital           and long term. The structure of the Company’s short-
intensive, the Company requires capital expenditures          term liabilities is mainly in the form of third-party
for expansions such as the network and data                   debt, which the Company uses to carry out business
infrastructure to reach all regions of Indonesia, the         expansion, which has resulted in the generation of
composition of assets in the form of fixed assets is          operating income with an increasing trend over the
very dominant. This affects the Company’s liquidity           past five years. Supported by these conditions, the
ratio achievement, namely current ratio, quick ratio          Company has a good track record in paying interest,
and cash ratio.                                               which increases the value of the Company in the
                                                              eyes of creditors as stakeholders.




80                                PT. XL Axiata Tbk | Integrated Annual Report 2023                                                                       PT. XL Axiata Tbk | Integrated Annual Report 2023                                 81
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FINANCIAL REVIEW                                                                                                                                                                                                     FINANCIAL REVIEW




The following table shows the age of the Company’s trade receivables and its efforts to manage trade receivables.    MATERIAL COMMITMENTS FOR CAPITAL EXPENDITURES
(In Rp Million)                                                                                                      The Company makes capital expenditures each year to expand its business. An explanation of material
                                                                                               GROWTH                relationships related to capital expenditure is as follows:
                     DESCRIPTION                       2023             2022                                         ›    The Company cooperates with various parties including PT Huawei Tech Investment, PT Alita Praya Mitra
                                                                                       NOMINAL          %
                                                                                                                          and PT Ericsson Indonesia,
 Not past due                                            558,258           162,866        395,392       242.77%
                                                                                                                     ›    The Company entered into this engagement to provide communication equipment.
 Past due:                                                                                                           ›    The Company uses internal funding sources from operating results for capital expenditure commitments.
 Overdue < 30 day                                        198,649            113,815        84,834           74.54%   ›    Capital expenditures are denominated in Rupiah and U.S. dollars.
 Overdue 31 - 60 days                                     56,686             34,153         22,533       65.98%      ›    Measures to protect the risk of related foreign currency positions are that the majority of the Company’s
 Overdue > 60 days                                        329,147           487,741      (158,594)      (32.52%)
                                                                                                                          transactions are in Rupiah according to the monetary position of liabilities in a given period in USD, only
                                                                                                                          about 5% of the Company’s total debt.
 Subtotal                                                584,482           635,709         (51,227)      (8.06%)
 Provision for receivables impairment                   (272,636)         (307,018)        34,382       (11.20%)     More detailed information on purchase, maintenance and installation agreements with a number of parties can
 Total receivables – net                                 870,104           491,557        378,547        77.01%      be found in Note No. 32 “Significant Agreements” of the audited financial statements included in this annual
                                                                                                                     report.

CAPITAL STRUCTURE AND CAPITAL STRUCTURE POLICY
                                                                                                                     ACTUAL CAPITAL EXPENDITURES
Capital Structure Management Policy
The Company’s objective in managing capital is to manage an optimal capital structure to effectively minimize        The realization of capital expenditures recorded by the Company throughout 2023 reached Rp15.53 trillion.
the cost of capital and to protect capital while maintaining business continuity so that the Company can             These investments are aimed at supporting business expansion in the telecommunications sector. More detailed
continue to provide returns to shareholders and benefits to other stakeholders. The Company may adjust total         information on the realization of capital expenditures in the year 2023 can be found in the table below:
dividends, issue new shares or increase/decrease the amount of debt in order to manage the capital structure.
                                                                                                                     (In Rp Million)
To achieve this goal, the Company’s Board of Directors and the Board of Commissioners will conduct an annual                                    DESCRIPTION                                      2023                                 2022
review to ensure that the Company’s capital structure and debt align with the Company’s strategic objectives
                                                                                                                      Direct ownership of assets:
and the risk appetite determined by the Company.
                                                                                                                      Land
                                                                                                                      Buildings                                                                                 4                    1,248
Certain requirements relating to borrowings and the Company’s compliance with these requirements have
                                                                                                                      Network equipment                                                               3,154,046                  3,718,546
been described above.
                                                                                                                      Leasehold improvements                                                                2,019                      480
                                                                                                                      Machinery and equipment                                                              123,753                224,379
Capital Structure
                                                                                                                      Furniture and fixtures                                                                 1,265                     291
The Company’s capital structure consists of interest-bearing debt and equity. Interest-based debt consists of
lease obligations, loans, Sukuk Ijarah and bonds payable as set out in the table below:                               Support systems                                                                      15,646                  150,147
                                                                                                                      Motor vehicles                                                                         1,410                    1,422
(In Rp Million)                                                                                                       Sub-Total                                                                       3,298,143                  4,096,513

                                                                                               GROWTH                 Right-of-use assets:
                     DESCRIPTION                       2023             2022                                          Land                                                                                 78,670                   54,395
                                                                                       NOMINAL          %
                                                                                                                      Buildings                                                                             45,191                   6,298
 Lease liabilities                                    35,813,446        31,849,858       3,963,588          12.44%
                                                                                                                      Network equipment under construction                                              8,612,777               10,027,339
 Long-term loans                                       6,024,900         7,753,650      (1,728,750)     (22.30%)
                                                                                                                      Sub-Total                                                                      8,736,638                 10,088,032
 Sukuk ijarah                                          2,362,387         2,509,695       (147,308)       (5.87%)      Fixed assets                                                                    3,497,223                  4,966,108
 Bonds payable                                           1,717,301       1,846,570       (129,269)       (7.00%)      Sub-Total                                                                       3,497,223                  4,966,108
 Total Capital from Interest-Based Debt              45,918,034        43,959,773        1,958,261          4.45%     Total                                                                        15,532,004                  19,150,653
 Total Equity                                        26,504,776        25,774,226         730,550           2.83%
 Total Capital                                       72,422,810        69,733,999       2,648,811           3.80%


Cumulatively, the Company’s capital structure remains dominated by interest-bearing debt with 63.40%
compared to 36.60% equity in 2023. In the previous year, the proportions of the two capital components
were 63.04% and 36.96%, respectively.



82                                 PT. XL Axiata Tbk | Integrated Annual Report 2023                                                                   PT. XL Axiata Tbk | Integrated Annual Report 2023                                 83
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FINANCIAL REVIEW                                                                                                                                                                                                             FINANCIAL REVIEW




SUBSEQUENT EVENTS                                                                                                   REALIZATION OF PROCEEDS FROM INITIAL PUBLIC OFFERING
The Company’s audited financial report for the period ending December 31, 2023 reports that there are no            To comply with the Financial Services Authority Regulation No. 30/POJK.04/2015 concerning the Realization
material information or facts that have occurred after the date of the auditor’s report.                            Report on the Use of Public Offering Proceeds, the Company submitted a Report on the Realization of the Use
                                                                                                                    of Public Offering Proceeds, as follows:

2023 TARGETS AND ACHIEVEMENTS AND 2024 PROJECTION                                                                   1.       Reporting to OJK on 12 January 2023
                                                                                                                             Public Offering of Shelf-Registration Bonds II Phase I Year 2022 and Sukuk ljarah Phase I Year 2022 as of
The Company has set goals for 2023 guided by the 2023 Company Work Plan and Budget (RKAP). The                               December 31, 2022.
implementation of the 2023 RKAP as well as the projections for the year 2024 are explained in the
following table:                                                                                                             All funds obtained from the Public Offering of Shelf-Registration Bonds II Phase I Year 2022 and Sukuk
                                                                                                                             ljarah Phase I Year 2022 as of 31 December 2022 have been fully utilized.
  FINANCIAL INDICATORS               2023 TARGETS                 2023 ACTUAL             2024 PROJECTION
                                                                                                                    (in million rupiah)
Revenue Growth                High single digit                       10.9%                 High single digit
                                                                                                                                                                                                                         REALIZATION
                                                                                                                                                                                                    PLAN OF USE
EBITDA Margin                 Around 49%                              49.1%                   Around 50%                                                         REALIZATION VALUE OF PUBLIC         OF FUNDS
                                                                                                                                                                                                                          OF THE USE
                                                                                                                                                                                                                           OF FUNDS
                                                                                                                                                                      OFFERING RESULTS             ACCORDING TO
Capital Expenditure           About Rp8 trillion                      7,2Tn                Around Rp8 trillion                                                                                    THE PROSPECTUS
                                                                                                                                                                                                                        ACCORDING TO
                                                                                                                                                                                                                       THE PROSPECTUS
                                                                                                                                                                                                                                            REMAINING
                                                                                                                               TYPES OF PUBLIC     EFFECTIVE                                           CAPITAL              CAPITAL           PUBLIC
                                                                                                                     NO.                                                                            EXPENDITURE          EXPENDITURE
                                                                                                                                 OFFERINGS           DATE                                                                                   OFFERING
DIVIDENDS AND DIVIDEND                                       taking into account the considerations of the Board
                                                                                                                                                                 TOTAL
                                                                                                                                                                PUBLIC
                                                                                                                                                                            PUBLIC
                                                                                                                                                                           OFFERING
                                                                                                                                                                                         NET
                                                                                                                                                                                                     TO INCREASE
                                                                                                                                                                                                    CAPACITY AND
                                                                                                                                                                                                                          TO INCREASE
                                                                                                                                                                                                                         CAPACITY AND
                                                                                                                                                                                                                                            PROCEEDS


POLICY                                                       of Directors, and according to the applicable laws                                                OFFERING
                                                                                                                                                               PROCEEDS
                                                                                                                                                                             FEES
                                                                                                                                                                                       RESULTS    EXPAND NETWORK
                                                                                                                                                                                                     AS WELL AS
                                                                                                                                                                                                                       EXPAND NETWORK
                                                                                                                                                                                                                          AS WELL AS
                                                             and regulations.                                                                                                                     IMPROVE SERVICE      IMPROVE SERVICE
                                                                                                                                                                                                       QUALITY              QUALITY

Dividend Policy                                              Dividend Payment                                            1            2               3           4           5           6             7                     8                 9

XL Axiata’s Dividend Policy was approved by the              The General Meeting of the Shareholders on 5 May            1    Sustainable          22          1,500,000    6,684     1,493,316      1,493,316             1,493,316            –
                                                                                                                              Public Offering of   August
Board of Commissioners through the Board of                  2023 approved the distribution of a cash dividend
                                                                                                                              Shelf-Registration   2022
Commissioners Meeting No. 1/11 dated January                 of Rp 42 (full amount Rupiah) per share or totalling             Bonds II Phase I
28, 2011 and communicated to Shareholders at                 Rp 549,023 relating to the 2022 financial year. The              Year 2022
the General Meeting of Shareholders held on April            entire amount was fully paid in May 2023.                   2    Sustainable          22          1,500,000     6,164    1,493,836      1,493,836             1,493,836            –
14, 2011. XL Axiata will distribute dividends to                                                                              Public Offering of   August
shareholders of at least 30% of the previous year’s          The General Meeting of the Shareholders on 22 April              Sustainable Sukuk    2022
normalized net profit, with the aim of gradually             2022 approved the distribution of a cash dividend                ljarah Ill Phase I
                                                                                                                              Year 2022
increasing the payout ratio in the future. The dividend      of Rp51 (full amount Rupiah) per share or totalling
payment also depends on the Company’s capital                Rp544,078 relating to the 2021 financial year. The               Total                            3,000,000    12,848    2,987,152      2,987,152             2,987,152            –

adequacy, financial condition and other matters,             entire amount was fully paid in May 2022.

                                                                                                                    2.       Reporting to OJK on January 20, 2023
                                                                                                                             Capital Increase by Providing Preemptive Rights III (PMHMETD III) Year 2022 as of 31 December 2022.

                                                                                                                             All funds obtained from the Public Offering of Capital Increase by Granting Preemptive Rights III (PMHMETD
                                                                                                                             III) Year 2022 as of 31 December 2022 have been partially used in accordance with the purpose of using
                                                                                                                             funds in PMHMETD III.




84                               PT. XL Axiata Tbk | Integrated Annual Report 2023                                                                             PT. XL Axiata Tbk | Integrated Annual Report 2023                                     85
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FINANCIAL REVIEW                                                                                                                                                                                                                    FINANCIAL REVIEW




(in million rupiah)
                                                                                                                                      MATERIAL TRANSACTIONS CONTAINING CONFLICTS OF INTEREST
                                                                                PLAN OF USE         REALIZATION OF
                                          REALIZATION VALUE OF PUBLIC
                                               OFFERING RESULTS
                                                                                 OF FUNDS
                                                                               ACCORDING TO
                                                                                                   THE USE OF FUNDS
                                                                                                     ACCORDING TO
                                                                                                                                      AND/OR TRANSACTIONS WITH AFFILIATED PARTIES
                                                                                                                         REMAINING
           TYPES OF                                                           THE PROSPECTUS        THE PROSPECTUS
                            EFFECTIVE                                                                                      PUBLIC
 NO.        PUBLIC
                              DATE        TOTAL                                SETTLING AND/OR      SETTLING AND/OR      OFFERING
           OFFERINGS
                                         PUBLIC
                                                      PUBLIC
                                                                     NET      PARTIALLY SETTLING   PARTIALLY SETTLING    PROCEEDS     The Company did not enter into any material transactions involving a conflict of interest during the period
                                                     OFFERING
                                        OFFERING                   RESULTS      THE COMPANY’S        THE COMPANY’S                    ended 31 December 2023.
                                                       FEES
                                        PROCEEDS                                     DEBT                 DEBT

     1            2            3           4             5           6                7                    8                9
                                                                                                                                      Transactions with Affiliates/Related Parties
     1    Capital           6           4,999,812      58,509     4,941,304       4,941,304            3,000,000         1,941,304
                                                                                                                                      The Group enters into transactions with related parties as defined in PSAK 7 “Related Party Disclosures”.
          Increase by       December
          Granting          2022
                                                                                                                                      The transactions with related parties are made under the same terms and conditions as those made with
          Preemptive                                                                                                                  third parties.
          Rights III
          (PMHMETDIII)                                                                                                                The natures of transactions and relationships with related parties are as follows:
          Year 2022
          Total                         4,999,812      58,509     4,941,304       4,941,304           3,000,000          1,941,304
                                                                                                                                                                         NATURE OF THE RELATIONSHIPS
                                                                                                                                             RELATED PARTIES                                                          NATURE OF TRANSACTIONS
                                                                                                                                                                            WITH RELATED PARTIES

                                                                                                                                      Axiata Group Berhad                Ultimate parent entity             Reimbursement of expenses and professional
3.       Reporting to OJK on 5 July 2023                                                                                                                                                                    services
         Capital Increase by Providing Preemptive Rights Ill (PMHMETD Ill) Year 2022 as of 30 June 2023.
                                                                                                                                      Axiata Investment                  Immadiate parent entity            Reimbursement of expenses and professional
                                                                                                                                      (Indonesia) Sdn. Bhd.                                                 services
         All funds obtained from the Public Offering of Capital Increase by Granting Preemptive Rights Ill
         (PMHMETD Ill) Year 2022 as of 30 June 2023 have been fully utilized in accordance with the purpose                           Dialog Axiata PLC. (Sri Lanka)     Entity under common control        International and other direct expenses
         of using funds at PMHMETD Ill.                                                                                               Smart Axiata Co., Ltd              Entity under common control        International roaming revenue and
                                                                                                                                      (Cambodia)                                                            interconnection expenses
(in million rupiah)                                                                                                                   (previously known as Hello
                                                                                    PLAN OF USE
                                                                                                         REALIZATION                  Axiata Company Limited
                                                                                                          OF THE USE
                                        REALIZATION VALUE OF PUBLIC OFFERING         OF FUNDS
                                                                                                           OF FUNDS
                                                                                                                                      (Cambodia))
                                                      RESULTS                      ACCORDING TO                           REMAINING
            TYPES OF                                                                                    ACCORDING TO
                            EFFECTIVE                                             THE PROSPECTUS                            PUBLIC    Robi Axiata Limited                Entity under common control        International roaming revenue and
 NO.         PUBLIC                                                                                    THE PROSPECTUS
                              DATE                                                                                        OFFERING
            OFFERINGS                                                               SETTLING AND/        SETTLING AND/
                                                                                                                                      (Bangladesh)                                                          interconnection expenses
                                        TOTAL PUBLIC     PUBLIC                                                           PROCEEDS
                                                                                     OR PARTIALLY         OR PARTIALLY
                                          OFFERING      OFFERING    NET RESULTS                                                       Board of Commissioners and         Key management of the Group        Compensation and remuneration
                                                                                     SETTLING THE         SETTLING THE
                                         PROCEEDS         FEES
                                                                                   COMPANY’S DEBT       COMPANY’S DEBT                Directors
     1            2             3              4             5           6                7                    8                9
                                                                                                                                      PT Bank CIMB Niaga Tbk             Entity under common control        Cash in banks, time deposits and interest income
     1    Capital           6            4,999,812       58,509      4,941,304        4,941,304           4,941,304             –
          Addition by       December                                                                                                  PT Axiata Digital Analystics       Entity under common control        Remibursement of expenses, Mobile advertsiting
          Issuing Rights    2022                                                                                                      Indonesia                                                             business revenue and expenses
          Pre-emptive Ill
                                                                                                                                      Celcom Axiata Berhad*              Entity under common control        VoIP Revenue, International roaming revenue and
          (PMHMETD Ill)
                                                                                                                                                                                                            reimbursement of expense
          Year 2022
          Total                          4,999,812       58,509      4,941,304        4,941,304           4,941,304             –     Axiata Managaement Service         Entity under common control        Reimbursement of expenses and professional
                                                                                                                                      Sdn. Bhd.                                                             services

                                                                                                                                      Apigate Sdn. Bhd.                  Entity under common control        Payment gateway services

                                                                                                                                      Axiata Business Service Sdn.       Entity under common control        Reimbursement of expenses and professional
                                                                                                                                      Bhd.                                                                  services

                                                                                                                                      PT ADA Asia Indonesia              Entity under common control        Reimbursement of expenses and lease of space

                                                                                                                                      PT Axiata Digital Labs Indonesia   Entity under common control        Reimbursement of expenses and network system
                                                                                                                                                                                                            develompment

                                                                                                                                      PT Princenton Digital Group        Associate                          Reimbursement of expanses and rack server
                                                                                                                                      Data Centers                                                          rental expense




86                                        PT. XL Axiata Tbk | Integrated Annual Report 2023                                                                               PT. XL Axiata Tbk | Integrated Annual Report 2023                                 87
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                                   MANAGEMENT DISCUSSION & ANALYSIS                                                                                                                                          Fast-Tracking with Agility, & Resilience




FINANCIAL REVIEW                                                                                                                                                                                                         FINANCIAL REVIEW




                                   NATURE OF THE RELATIONSHIPS                                                                           REGULATION                        ISSUE DATE                      IMPACT ON THE COMPANY
       RELATED PARTIES                                                         NATURE OF TRANSACTIONS
                                      WITH RELATED PARTIES
                                                                                                                            Government Regulation No. 43 of 2023        19 September 2023      ›   Non-compliance with certain regulatory
Ncell Axiata Limited              Entity under common control        International roaming revenue                          on the Types and Rates of Non-Tax State                                parameters related to business activities in the
PT Edotco Infrastruktur           Entity under common control        Sale and lease tower and land lease                    Revenue Applicable to the Ministry of                                  telecommunications sector will result in a fine
Indonesia                                                                                                                   Communication and Informatics.                                         of a specific amount.
                                                                                                                                                                                               ›   In the selection/tender process for the use of
PT Link Net Tbk                   Entity under common control        Wired network and Internet access services                                                                                    frequency spectrum, the winning Operator
                                                                                                                                                                                                   may, by ministerial decision, be allowed to:
All material transactions and balances with related parties are disclosed in note 29 to the audited consolidated                                                                                   -   pay a lower initial license fee and
financial statements for the year ended 31 December 2023.                                                                                                                                              annual Frequency Spectrum Usage
                                                                                                                                                                                                       Fee (IPFR) than previously stipulated,
                                                                                                                                                                                                   -   pay the annual IPFR in installments,
TRANSACTION RELATED TO INVESTMENTS, EXPANSION,                                                                                                                                                     -   receive a discount factor if there is
DIVESTMENTS, MERGERS, ACQUISITION, AND RESTRUCTING                                                                                                                                                     compensation to be paid to previous
                                                                                                                                                                                                       users and/or there are additional
                                                                                                                                                                                                       obligations to build.
The Company did not conduct transactions related to investment, expansion, divestment, merger, acquisition,                                                                                    ›   Operators can propose that the selection/
and restructuring throughout 2023.                                                                                                                                                                 tender process be conducted using a beauty
                                                                                                                                                                                                   contest mechanism.


REGULATORY CHANGES THAT IMPACTED THE COMPANY                                                                                Minister   of     Communication      and    14 September 2023      Reaffirmation and strengthening to the Company
                                                                                                                            Informatics Instruction No. 1 of 2023 on                           to not facilitate the dissemination of Electronic
The table below provides an overview of the changes to the law that will take effect in 2023 and their impact               the Eradication of Online Gambling and/                            Information and Electronic Documents that are
on the Company:                                                                                                             or Slot Gambling.                                                  prohibited, especially those related to online
                                                                                                                                                                                               gambling and/or slot gambling, which requires
                                                                                                                                                                                               additional investment from the Company to
Tabel berikut menjelaskan perubahan ketentuan peraturan perundang-undangan yang terjadi di 2023 dan                                                                                            comply with this.
dampaknya terhadap Perseroan:                                                                                               Circular Letter of the Minister of            21 August 2023       Reaffirmation from the Government regarding
                                                                                                                            Communication and Informatics No. 6 of                             the need for a Business Continuity Plan (BCP) for
              REGULATION                        ISSUE DATE                     IMPACT ON THE COMPANY                        2023 on the Implementation of Business                             Private Electronic System Operators, which the
                                                                                                                            Continuity Management System for                                   Company is currently implementing.
 Law No. 4 Year 2023 on Development           12 January 2023       To adjust information disclosure according to the       Private Electronic System Operators.
 and Strengthening of the Financial                                 applicable Regulation.
 Sector

 Law No. 6 of 2023 on the Ratification of     31 March 32023        Essentially, the impact is the same as when the
 Government Regulation in Lieu of Law                               Government Regulation in Lieu of Law No. 2             CHANGES TO THE ACCOUNTING STANDARDS
 No. 2 of 2022 on Job Creation into Law.                            of 2022 on Job Creation was enacted into law,
                                                                    including on the labour sector, telecommunications,
                                                                                                                           The following revised accounting standards, which are relevant to the Group, are effective from 1 January 2023
                                                                    and business activity licensing.
                                                                                                                           and do not result in material impact to the Group’s consolidated financial statements:
 Government Regulation No. 10 of 2023        27 February 2023       The    Company,      as   a   Telecommunications       ›   Amendment to SFAS 1 “Presentation of Financial Statements”
 on the Types and Rates of Non-Tax State                            Operator, is required to conduct verification of       ›   Amendment to SFAS 16 “Fixed Assets”
 Revenue Applicable to the Ministry of                              prepaid customer registrations in accordance           ›   Amendment to SFAS 25 “Accounting Policies, Changes in Accounting Estimates and Errors”
 Home Affairs.                                                      with telecommunications regulations. On the            ›   Amendment to SFAS 46 “Income Tax”
                                                                    other hand, based on this regulation, web-based
                                                                    population data verification is subject to a fee
                                                                    with a certain value, which results in an additional
                                                                    burden of regulatory charges.




88                                PT. XL Axiata Tbk | Integrated Annual Report 2023                                                                            PT. XL Axiata Tbk | Integrated Annual Report 2023                                 89
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       MANAGEMENT DISCUSSION & ANALYSIS                                                                                                                                         Fast-Tracking with Agility, & Resilience




CONSUMER
                                                                                                                                                                                                       CONSUMER




                             Our strategy to strengthen
                             our position in the market
                     will continue to be based on best-in-
                                                                                                                           PERFORMANCE OVERVIEW
                     class digital experience, advanced
                     data analysis and optimised granular                                                DESCRIPTION                                    2023                     2022                       2021

                     pricing tailored to each customer.                                        Prepaid Customers                                 55.9 million             56.0 million               56.6 million

                     We will continue to bring innovative                                      Postpaid Customers                                  1.6 million              1.5 million                1.3 million

                     products and services to stay ahead                                       Total Customers                                  57.5 million             57.5 million               57.9 million

                     of the market and retain our strong                                       Prepaid ARPU                                         40,000                    37,000                     35,000

                     share of the market.                                                      Postpaid ARPU                                         90,000                   96,000                    107,000
                                                                                               Combined ARPU                                         41,000                   39,000                     36,000
                                                                                               4G Data users                                          94.6%                      93%                      88.5%




                                                          STRATEGY OBJECTIVES                  become more innovative and              XL Axiata apart from its                  the Company’s jump in online
                                                                                               agile in adapting to the market         competitors. The Company                  acquisition was successfully
                                                          Throughout 2023, the Company         conditions and continue to              continued to develop SiDompul,            driven by the onboarding
                                                          saw the opportunity to achieve       deliver results in line with the        the digital distribution app to           e-Sim users.
       DAVID                                              a more profitable growth in          business targets that have been         increase the effectiveness of
       ARCELUS OSES                                       the Mobile Consumer segment,
                                                          driven by optimization in
                                                                                               set.                                    sales on the ground for dealers
                                                                                                                                       and retailers. As a result, the
                                                                                                                                                                                 XL Axiata maintained dual-
                                                                                                                                                                                 brand strategy to cater to two
                                                          pricing,    digitalization    and    In general, throughout the              Company has seen higher a                 strong segments of XL and
       DIRECTOR & CHIEF
                                                          overall elevation in customer        year, digitalization was a key          revenue shift towards digital             AXIS. While the prepaid XL
       COMMERCIAL OFFICER
                                                          experience. At the same time,        element in the success of XL            and direct channels, which has            brand has kept its strength in
       – CONSUMER
                                                          the Company remained mindful         Axiata’s business growth. XL            also contributed in the decline           the family segment through
                                                          of all challenges that persist,      Axiata has been able to deliver         in sales and marketing costs,             various packages that could be
                                                          such     as      macroeconomic       personalized experiences and            in line with the achievement              shared with the whole family,
                                                          turbulence that could affect         data-driven granular pricing            of the Company’s improved                 the premium service,         XL
                                                          the spending power of its            strategy tailored to each               cost management. In the spirit            Prioritas has also seen immense
                                                          customers. It was important          customerthrough myXL and                of digitalization, in 2023, the           progress     with    subscribers
                                                          for the Company to monitor           AXISnet apps as the best-               Company has also introduced               now surpassing 1 million
                                                          price elasticity that could affect   in-class digital touchpoints.           e-Sim to eliminate the need               users. Among the younger
                                                          consumption of mobile data           The Company was also able               of a physical sim card and                demographic, AXIS brand has
                                                          and services. These challenges,      to optimize customer value              provide a more seamless                   also performed very well as a
                                                          however, drove XL Axiata to          in different regions, setting           experience. Throughout 2023,              result of the Company’s ever-



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                      MANAGEMENT DISCUSSION & ANALYSIS                                                                                                                                         Fast-Tracking with Agility, & Resilience




CONSUMER                                                                                                                                                                                                              CONSUMER




                            growing engagements with                     to the Company, therefore XL        introduced       the   Teng    Go        are currently popular amongst             OUTLOOK
                            the youth community. Youth                   Axiata continued to design          offer, a time-based internet             youths. AXISELEB managed to
                            segment indeed continues to                  attractive offerings to answer      quota that can be used for               gain over 4,000 submissions.              As the organization solidifies
                            grow significantly, given their              the needs of its loyal customers.   streaming on popular apps at             These programs have helped                its position in the convergence
                            strong digital engagement,                   Amongst these is a year-            an affordable price, controlled          to strengthen the AXIS brand              space, XL Axiata will maintain
            XL Axiata       largely through gaming and                   long double quota bonus for         through       AXISnet.    Teng-Go        positioning within the youth              its strong position in the
  successfully drove        social interactions.                         purchases and activations of XL     accommodated the need of                 segment                                   family segment of the mobile
                                                                         Xtra Combo Flex prepaid cards       AXIS’ young subscribers to have                                                    market and retain its quality
     the adoption of        All of our strategies were                   that was launched early in 2023.    flexibility in accessing content.        Aside from designated programs            subscribers in order to further
   digital services to      aligned to support XL Axiata’s               Later in the year, XL released                                               for each XL and AXIS brands,              push the transition to our
                            vision to be Indonesia’s leading             the “Star Series” data package      Beyond     that,     XL   Axiata         the Company also created                  converged product of both
 customers through          converged operator.                          to cater for the majority of data   increased engagement with                programs across brands, such              mobile and fixed internet. This
       the myXL and                                                      content access of our prepaid       the youth segment and AXIS               as special offers during major            move, coupled with further
       AXISnet apps,        PERFORMANCE                                  customers, which are beauty         customers.     The      Company          celebrations such as Indonesia’s          monetization strategies, will be
                            SUMMARY                                      lifestyle, music, online games      hosted    the     largest  futsal        Independence Day and XL                   critical in driving sustainable
     which currently                                                     and culinary. The promotional       tournament       in    Indonesia,        Axiata    anniversary,    along           growth      in   the   Consumer
     meet the needs         Now catering to 57.5 million                 event, “We Are More Project         AXIS Nation Cup 2023, which              with film streaming through               segment       throughout   2024
                            subscribers in Indonesia, XL                 2023” was organised in seven        was participated by 1,200                partnership with CATCHPLAY+               and beyond. Improvement in
     of more than 29        Axiata has kept strong revenue               cities to bring the Star Series     schools from 30 cities across            that subscribers across brands            profitability will also continue,
     million users, or      growth ahead of the industry                 package closer to customers.        Indonesia. XL Axiata recorded            can access through myXL and               supported by the Company’s
                            average and has maintained                                                       over 100 thousand spectators             AXISnet apps.                             further           comprehensive
   more than half of        a solid market share. The                    In the postpaid segment, XL         throughout the tournament’s                                                        digitalization along with the
     the total mobile       Company successfully engaged                 Axiata offered the exclusive        the preliminary rounds.                  The positive results in the               optimization of sales channels.
    subscribers. This       its customers digitally through              opportunity to place pre-orders                                              Consumer segment throughout
                            our myXL and AXISnet apps                    on the latest Samsung Galaxy        Aside from sports, XL Axiata             2023 was also attributed to the           XL Axiata will continue to
   figure has almost        that serve more than 29 million              S23 5G Series through the           also    organised     AXISLABS           success in driving monetisation           position itself as a leading
 doubled in the last        users, or more than half of the              subscribtion to myPRIO DEAL.        2023 for college students to             along with quality subscriber             provider of innovative products
                            total mobile subscribers. This               This offer was also aligned with    develop and execute their                acquisitions. XL Axiata noted             while providing top-of-the-
           two years.       number has almost doubled in                 the Company’s commitment to         ideas, turning creative concepts         improvements in various metrics           class customer experience.
                            the past two years. XL Axiata’s              supporting the development of       into     innovative    products.         such as profitability increase,
                            net promoter score (NPS) has                 the 5G ecosystem. XL Axiata         Held from May to November                higher      ARPU,       sustained
                            also improved significantly in               also entered into a strategic       2023, AXISLABS 2023 had                  quality subscriber growth and
                            2023.                                        partnership     with    one    of   over      2,000     participants.        increased data traffic. Moreover,
                                                                         Indonesia’s largest banks, BNI to   To further showcase youth                with convergence initiatives
                            In addition to the digital                   launch a co-branding credit card    talents, throughout November             XL Axiata also aimed to keep
                            touchpoints,    the    Company               BNI-XL Prioritas in December        the Company held AXISELEB                strengthening      its    market
                            maintained XL AXIS physical                  2023. Post-paid customers are       2023, where participants could           share to maintain business
                            Service Points totalling 100                 also now entitled to be part of     show off various talents such            sustainability and serve more of
                            points in 70 cities across                   the PRIO Club – a new loyalty       as singing and dancing, which            the Indonesian community.
                            Indonesia. The service points                initiative launched also in
                            are necessary to provide in-                 December 2023. All post-paid
                            person assistance to customers               customers are automatically
                            for various needs such as                    registered in PRIO Club and
                            subscription        reactivation             eligible to special benefits
                            or service upgrading to XL                   according to their subscription
                            Prioritas    amongst      others,            of either Silver, Gold, Platinum,
                            including as points of sales.                Diamond, and Ultima plan.

                            Customers’ satisfaction has                  To further increase growth of
                            always been a huge priority                  the AXIS brand, the Company



92                   PT. XL Axiata Tbk | Integrated Annual Report 2023                                                                           PT. XL Axiata Tbk | Integrated Annual Report 2023                                 93
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       MANAGEMENT DISCUSSION & ANALYSIS                                                                                                                                        Fast-Tracking with Agility, & Resilience




HOME &
                                                                                                                                                                                     HOME & CONVERGENCE



CONVERGENCE

                               2023 marks a major milestone for
                               Home and Convergence, as we have
                               begun to harvest on our investments
                        and achieved exceptional results in Home
                        subscribers and Convergence penetration.
                        We doubled the number of homes passed,
                        homes connected, conversion to XL
                        Satu, and NPS. Through our converged                                                                 PERFORMANCE OVERVIEW
                        offerings, XL Axiata has been able to
                        create a difference in customer experience                                                                                                                             GROWTH
                                                                                                           DESCRIPTION                          2023              2022               2021     2023-2022
                        with features that are still unmatched in                                                                                                                                 %
                        the industry. The Company’s head start
                                                                                                   XL Home Customers                        235,000           123,000            95,000           91% YTD
                        in convergence has ultimately delivered
                        stronger customer lifetime value, resulting                                XL Satu (Mobile & Fixed
                                                                                                                                             177,000           46,000            10,000                    -
                                                                                                   Internet) Customers
                        in stronger financial metrics that will
                        increase shareholder value.                                                Convergence Penetration                       75%              37%                 11%        +38% YTD




                                                          STRATEGY OBJECTIVES                XL Axiata strengthened the               also boasts its converged                 competitive    market,     these
       ABHIJIT J.                                                                            position of its FMC product,             fixed wireless access product,            factors are critical to service
       NAVALEKAR                                          The fixed-mobile convergence
                                                          (FMC) market expanded further
                                                                                             XL      Satu   which     provides
                                                                                             seamless, super-fast internet
                                                                                                                                      XL Satu Lite, which provides
                                                                                                                                      super fast internet service with
                                                                                                                                                                                providers’           competitive
                                                                                                                                                                                advantages. The penetration of
                                                          in 2023, with new players          service supported by cutting-            wireless broadband technology             convergence services is further
       DIRECTOR &
                                                          entering the market. This          edge fiber optic technology.             and shared mobile quotas.                 propped by the Company’s
       CHIEF COMMERCIAL
                                                          trend was a testament to XL        Customers can choose from                                                          ever-growing      presence     in
       OFFICER – HOME &
                                                          Axiata’s strategy of being the     Value, Smart, Family, Super              The Company leverages on                  Indonesia, owing to strong
       CONVERGENCE
                                                          first to introduce the offering,   User, and Ultimate packages              strong data analytics, which              sales and distribution network
                                                          which also served to familiarize   with      varying     broadband          offer precise and detailed                and a powerful brand presence.
                                                          the public with the values of      internet speeds paired with              information on potential areas,           With time, the XL Satu brand
                                                          FMC      products.   Meanwhile,    shared mobile quota based on             to boost penetration. When                has grown more solid, and the
                                                          the fixed broad band (FBB)         their individual needs. Packages         entering a market, the Company            Company sets out strict service
                                                          market in Indonesia remained       include speed boosters for the           brings compelling product and             level agreement to maintain
                                                          underserved, which we aimed to     first six months of subscription         service proposition, consistent           customers’ trust.
                                                          address through differentiated     as an introductory offer to              connection quality, and relevant
                                                          strategies.                        new subscribers. The Company             content. In an increasingly




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                        MANAGEMENT DISCUSSION & ANALYSIS                                                                                                                                             Fast-Tracking with Agility, & Resilience




HOME & CONVERGENCE                                                                                                                                                                                         HOME & CONVERGENCE




                              The Home and Convergence                     each household and driving             Axiata achieved a staggering              our presence to 86 cities across          with its aim of promoting
                              businesses focused on laying                 customers’    preference by            75% FMC adoption in XL Home               Indonesia. For its excellence, XL         digitalisation within society
                              the groundwork for XL Satu                   integrating with top digital           subscribers as of the end of              Home was named Broadband                  and      contributing  to   the
                              to scale at a rapid pace. We                 service partners.                      2023. The prevalence of FBB               Telecom Company of the Year -             nation’s growth and digital
                              accomplished this by creating                                                       networks has also grown, with             Indonesia and Marketing Brand             transformation. The Company
         XL Axiata was        a     powerful   analytics-based             The accomplishments of Home            an emphasis on locations with             and Initiative of the Year -              will continue its innovation in
     able to accelerate       deployment architecture that                 and    Convergence     business        high mobile and residential               Indonesia at the Asian Telecom            sales, operations, content, as
                              optimized deployment strategy,               in 2023 were attributable to           potential, as identified by data-         Awards in Singapore. The XL               well as its network expansion.
     the acquisition of       allowing for faster penetration.             the teams of people. Their             driven area targeting.                    Home initiatives were recognized
      fixed broadband         The Company also stressed its                experience   and    dedication                                                   for   their    uniqueness     and         XL Axiata also aspires to be an
                                                                           allowed XL Axiata to keep
       customers while        goal of increasing efficiency
                                                                           customers’ satisfaction high
                                                                                                                  XL Home has excelled in order to          innovation, effectiveness, impact,
                                                                                                                                                            and dynamic development.
                                                                                                                                                                                                      ecosystem enabler for families
                              through     strong    operational                                                   continue delivering high-speed                                                      and set the standard for other
           significantly      insights, converging distribution            and to grow sustainably.               access to residential customers.                                                    players in the market. As the
             increasing       skills between mobile and                                                           This was consistent with the              Digitalization was a major factor         FMC market and familiarity
                              home, and advancing sales and                PERFORMANCE                            Company’s goal of delivering              in the development of the Home            among        the     Indonesian
          convergence         operational digitization.                    OVERVIEW                               the XL Satu convergence                   and Convergence business in               community grows, a spike in
           penetration.                                                                                           proposition with benefits for             2023. Customer onboarding is              market penetration for XL Satu
                              The Company began focusing on                The initiatives outlined above         families, ease of management,             now more efficient thanks to a            is expected. Furthermore, by
                              organizational transformation                have enabled the Company to            and     comprehensive      digital        digitized sales and operations            tapping into synergies and
                              toward convergence from the                  achieve outstanding outcomes           journeys. XL Axiata noticed               platform. The sales staff was able        partnerships, XL Axiata will
                              beginning of 2023. For a faster              in accordance with its goal            higher customer stickiness and            to speed up acquisitions with             be well-poised to become
                              time to market, the Company                  of being Indonesia’s leading           lower churn rates as a result             simplicity and efficiency by using        Indonesia’s premier broadband
                              created a strong network of                  convergence operator. 2023             of our convergence products               digitized sales tools.                    service provider, offering best-
                              converged       customer-facing              marks a landmark year for the          for both fixed broadband                                                            in-class services to millions of
                              units through a vast network of              Company’s FMC ambitions, seen          and mobile. The product’s                 Furthermore,      the    Company          Indonesian homes.
                              retail touchpoints and effective             through the exponential growth         contribution to the Company’s             attributes its increase in FMC
                              sales force. This maintained                 of its flagship product, XL Satu.      revenue has also increased.               and FBB presence to the synergy           In the future, the Company
                              XL Axiata to be the market’s                 The total customer experience          This confirmed that customers             with Link Net. The two companies          will assure not only the
                              most prepared organization to                as a result of their digital journey   have grown to appreciate the              are in the process of delayering          rapid deployment of home
                              execute the FMC strategy.                    has also resulted in an increase       convenience of internet access            to form the Serve Co and Fiber            connectivity, but also improved
                                                                           in the XL Satu Net Promotor            through convergence services              Co entities, with the Company             efficiencies in key cost drivers,
                              XL Axiata is also constantly                 Score. Today, XL Satu has              and the ease of managing their            handling service delivery to              elevating XL Axiata to the No.
                              striving   to    improve     the             expanded to include all mobile         subscription in one single app.           customers and Link Net providing          1 converged operator with an
                              client experience. This was                  service segments, allowing all                                                   the necessary fiber infrastructure.       efficient cost structure and solid
                              accomplished by developing                   consumers to experience the            To address the current evolving           In addition, in 2023, both entities       profitabilty, which will continue
                              the best solutions for families              converged service. Internally,         trends and internet needs                 signed an agreement to scale              increasing shareholder value for
                              through service differentiation,             the Company strengthened               in Indonesia, XL Axiata has               up the number of homes passed             investors.
                              the expansion of the digital                 converged IT systems that would        established partnerships with             available for the Company to
                              services    portfolio    beyond              enable converged touchpoints,          streaming services such as                extend its FBB and FMC services.
                              content, and cross-segment                   converged        products,       and   Vidio and Vision+ to extend               This strategy forms a solid
                              synergies; delivering an end-                converged billing.                     special offers to customers, in           foundation for the Company to
                              to-end    digital     experience                                                    addition to partnerships with             be one of the leading FBB service
                              through best-in-class digital                Overall, the Company was               CATCHPLAY+,         LIONSGATE             providers in Indonesia.
                              touchpoint          experiences,             successful in ramping up the           PLAY,    WeTV,    Nussa,   and
                              seamless online acquisitions,                FMC proposition performance            AirConsole.                               OUTLOOK
                              and proactive digital care and               in 2023. The Company was
                              experience management; and                   able    to   accelerate fixed          XL Home subscribers increased             Going forward, the Company
                              introducing simplicity driven                broadband client acquisition           significantly from 123 thousand           will continue to accelerate
                              by personalization with the                  while significantly improving          in 2022 to 235 thousand by the            the penetration of XL Satu
                              right size propositions for                  convergence penetration. XL            end of 2023, and we expanded              throughout Indonesia in line



96                     PT. XL Axiata Tbk | Integrated Annual Report 2023                                                                               PT. XL Axiata Tbk | Integrated Annual Report 2023                                 97
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           MANAGEMENT DISCUSSION & ANALYSIS                                                                                                                                           Fast-Tracking with Agility, & Resilience




ENTERPRISE BUSINESS &                                                                                                                                         ENTERPRISE BUSINESS & CORPORATE AFFAIRS


CORPORATE AFFAIRS



                                We      achieved      outstanding
                                results and a significant revenue
                                increase during the year. In
                        light of our network, technology, and
                        human competency advantages, we                                                                            PERFORMANCE OVERVIEW
                        are pleased that our ICT solutions for
                        customers across segments benefited                                                  Enterprise Business saw 37% revenue                        Planted 300 mangrove trees          in
                                                                                                             growth as of Q4-2023
                        them. We are honoured to be a trusted                                                                                                           Surabaya, the first batch in Mangrove
                                                                                                                                                                        planting initiative
                        partner that has witnessed the digital                                               Over 3.800 connectivities for SMEs
                        transformation of businesses, including                                              through XL SATU BIZ
                                                                                                                                                                        Explored the potentials of renewables
                        SMEs, and how they have successfully                                                                                                            for telecommunication towers
                                                                                                             XL Axiata, a trusted partner              in
                        modernised their operations through                                                  customers’ digitalisation journeys
                        the adoption of technology.                                                                                                                     Obtained Carbon Disclosure Project
                                                                                                             Internally, implemented digital archiving                  (CDP) Certification with grade B on the
                                                                                                             for all company documents                                  first submission




                                                              Following a reorganisation within     STRATEGY OBJECTIVES                      Moreover, in recognition of               The Division’s strategies were
                                                              XL Axiata in 2023, the Director                                                Indonesia’s diverse economic              highly detailed in alignment
                                                              of Enterprise Business is now         The Enterprise Business Division         landscape,      the     Enterprise        with the Company’s overarching
          YESSIE D.                                           also involved in oversight of         is a crucial growth engine within        Business Division has expanded            vision, as XL Axiata sought to
          YOSETYA                                             Corporate Affairs, which includes
                                                              Regulatory and Government
                                                                                                    the Company, collaborating with
                                                                                                    the Consumer Business Division to
                                                                                                                                             its services beyond major
                                                                                                                                             organisations to cater to the
                                                                                                                                                                                       be the Preferred ICT Solutions
                                                                                                                                                                                       Provider and position the
                                                              Relations      (RGR),       Legal,    achieve XL Axiata’s bottom-line          needs of Small and Medium                 Company      as   the   leading
          DIRECTOR &
                                                              Corporate       Communications,       targets. This segment is vital to        Enterprises (SMEs). SMEs are              Converged Operator, providing
          CHIEF ENTERPRISE
                                                              and     Environmental,      Social,   expanding the Company’s reach            Indonesia’s economic backbone             services beyond connectivity.
          BUSINESS AND
                                                              and Governance (ESG). While           and impact by concentrating              and have significant growth
          CORPORATE
                                                              Enterprise Business is a growth       on key sectors such as mining            potential,    which     Enterprise        In the Company’s growth journey,
          AFFAIRS OFFICER
                                                              engine    for    the     Company,     and finance, as well as assisting        attempts to capitalise on with            challenges were inevitable, most
                                                              Corporate Affairs is the enabler of   public institutions. By targeting        XLSATUBIZ, which provides SMEs            notably in terms of maintaining
                                                              corporate strategies.                 these sectors, the division taps         with the flexibility and scalability      the alignment of our human
                                                                                                    into areas with unique challenges        to operate more efficiently and           capital with XL Axiata’s future
                                                                                                    and leverages its expertise to           productively as they adopt digital        direction. For the Enterprise
                                                                                                    deliver innovative solutions.            business methods.                         Business, our mission of bringing




98        PT. XL Axiata Tbk | Integrated Annual Report 2023                                                                             PT. XL Axiata Tbk | Integrated Annual Report 2023                                 99
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ENTERPRISE BUSINESS & CORPORATE AFFAIRS                                                                                                                                          ENTERPRISE BUSINESS & CORPORATE AFFAIRS




multiple solutions under our           The Company has cascaded                     to new areas of growth and          improve revenues by knowing             integrated ICT solutions to               suit service for fixed network,
portfolio   meant     that     the     the    4Ps     into    actionable            rapid digitalisation, Enterprise    customers more accurately.              enhance      business    growth.          and (ii) on mitigating potential
Company needed to constantly           strategies that are aligned                  achieved 37% year-on-year           SMEs’ enterprises or products.          Furthermore, XL Axiata created            legal exposures, such as police
broaden its talent’s skills to big     with Sustainable Development                 revenue growth by the third         SMEs can use Open WiFi to               the Software-Defined Wide                 reports filed by a third party,
data and cloud solutions. In           Goals, particularly Goals 1, 3, 4,           quarter of 2023. XL Axiata          collect   information     about         Area Network (SD-WAN), which              customer complaints, cases
terms of growth, the Company           5, 8, 10, 11, 13, 16, and 17, and            offers a variety of products        public hotspot users online             is currently outfitted with the           related to day-to-day business
sought to optimise its synergy         are certainly supportive to the              that have enabled Enterprise’s      and securely. This information          most up-to-date anti-malware              operations, claims submitted
with PT Hypernet following the         Indonesian government’s SDGs                 rapid growth, such as Private       can be utilised to determine            and anti-virus technologies, to           by vendors, and inquiries from
acquisition process completion         attainment efforts.                          Network, ICT projects, the          promotions based on customer            help major corporations build a           the law enforcement agencies
in the second quarter of 2022.                                                      Internet of Things, and Fixed       profiles. Meanwhile, Managed            dependable and cost-effective             and supervisory agencies,
                                       The     Company      recognises              Network.                            Service    WiFi     cloud-based         IT infrastructure. SD-WAN is              such as Business Competition
The foremost goal of Corporate         the broad spectrum of social                                                     technology     that    remotely         currently being used in a variety         Supervisory         Commission
Affairs has been to enable the         and environmental concerns                   XL Axiata has been a reliable       manages, controls, and solves           of industries.                            (KPPU) and Consumer Dispute
entire organisation to move            confronting the world today.                 digitalisation     partner    for   Wi-Fi network problems of                                                         Settlement Board (BPSK).
forward - for the Company to           The Company is resolved to                   corporate enterprises. With         a business, therefore saving            During the year the Regulatory
capture new opportunities and          contribute to addressing such                the capability to provide XL        operational costs                       & Government Relations (RGR),             Moreover,              Corporate
monetise new revenue sources           concerns using its capacity,                 Axiata Business Solutions, the                                              as an enabler of business                 Communications assists in
while meeting its responsibilities     which has been identified based              Company has been providing          XL Axiata also continued its            strategies,      ensured       the        the Company’s operations by
to people and the planet. On           on conceivable business risk                 integrated       ICT     services   XLSATUBIZ offer for SMEs,               Company’s full compliance with            implementing communications
this journey, XL Axiata is guided      and opportunity in the short,                for corporations that have          providing up to 300Mbps of              laws and regulations, including           campaigns       and     programs
by the 4Ps pillars:                    medium, and long term, as well               improved operational efficiency     unlimited internet quota and a          the Personal Data Protection              to communicate XL Axiata’s
                                       as materiality assessment. The               and delivered value escalation.     quota bonus of 100Gb to be              law, Electronic System Operator           messages          to      various
›   Building          Prosperity:      latter assisted the Company in               One      of    the    enterprises   shared among 10 employees.              Control Management (TKPPSE)               stakeholders. The following
    Contributing to the nation’s       understanding the significance               supplied by XL Axiata in West       XLSATUBIZ, in partnership with          regulation, and device ownership          were the unit’s initiatives in
    prosperity by developing           of various issues to XL Axiata               Nusa Tenggara has recently          the smart app Majoo, enables            registration regulation. RGR              2023:
    the economy and improving          and prioritising actions based               integrated IoT into its water       SMEs to create online stores            also successfully optimised               ›   Collaborative       campaign
    people’s standard of living.       on impact level ranging from                 distribution business, resulting    that are integrated with social         ISR    cost   and    compliance               between Corporate Brand
›   Nurturing People: Not only         low to high. Climate Change                  in significant improvements in      media platforms ranging from            compared to 2022 levels, as                   and Segment Brand during
    encouraging       Indonesia’s      and Carbon, as well as Energy                real-time monitoring and billing    websites to Instagram and               well as assisting the Company                 Ramadan,        “Ada   Untuk
    progress             through       and Emission Management,                     accuracy. XL Axiata entered into    WhatsApp. Majoo also provides           in meeting its Non3T obligation               Kebaikan”, which proved
    digital        infrastructure      were identified as two priority              a five-year partnership with a      inventory management, point-            with minimum cost to fulfil all               effective in improving Brand
    development,       but    also     issues during the materiality                university in Purwokerto to build   of-sale (POS), and human                Ministry of Communications and                Linkage and Reputation.
    committing to building             assessment exercise, and XL                  and enhance the institution’s       resource solutions on a single          Informatics requirements. RGR                 The campaign also received
    human resources in the             Axiata has also maintained                   IT system, including services       platform. Enterprise Business is        also able to align XL’s business              Most Loved Ramadan Ads
    digital era.                       its    focus     on    women’s               such as Learning Management         currently managing over 3,800           requirement with new MOCI                     2023 from Kantar.
›   Process Excellence: Good           empowerment        and    digital            System Solutions. The Company       connections among SMEs in               requirement to service blank              ›   PLNisasi, Genset Reduction,
    governance practices in            entrepreneurship.                            also continued to support the       XLSATUBIZ.                              spots areas in 1,021 villages.                Network            Equipment
    every operational activity,                                                     development of smart cities                                                                                               Shutdown, Outdoorization,
    supporting XL Axiata to            PERFORMANCE                                  and smart industrial zones,         The robust network of XL                The Corporate Legal Unit is                   and RAN Power Saving
    become a strong company            SUMMARY                                      such as in Southeast Sulawesi,      Axiata enabled these front-             in charge of strategic legal                  Feature. XL Axiata also
    that continues to grow.                                                         where it was assisting a district   end services. A collaboration           counsel, litigation management,               engaged its suppliers to
›   Planet and Society: Always         Despite uncertainty in the                   in building an e-government         with PT Indonesia Comnets Plus          and        corporate      action              create initiatives to lower
    carrying out strategies and        business    and     economic                 system.                             (PLN Icon Plus) has enabled             management. In 2023, this                     carbon emission levels even
    operational activities that        landscape, 2023 saw visible                                                      both entities to leverage joint         unit advised XL Axiata (i) on                 further.
    support the environment            advancements and significant                 During the year, XL Axiata          infrastructures of fibre optics,        several corporate actions and             ›   Published corporate action
    and society as the two things      progress. Enterprise Business                introduced Open WiFi and            tower/poles, submarine cables,          commercial transactions, such                 updates. XL Axiata’s share
    that determine business            has made significant strides                 Managed Service WiFi to SMEs.       and data centres. This means            as the sale and leaseback of                  price witnessed an upward
    growth.                            in the last two years, and                   Open WiFi is a cloud-based WiFi     giving XL Axiata’s corporate            telecommunication towers and                  trend in 2023 subsequent
                                       thanks to its assertive pivot                management program meant to         customers access to the best            collaboration on a build-to-                  to the disclosure on the




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ENTERPRISE BUSINESS & CORPORATE AFFAIRS                                                                                                                                  ENTERPRISE BUSINESS & CORPORATE AFFAIRS




                                 allocation    of    proceeds             accounted for the majority of         OUTLOOK                                 out its existing skill sets, identify     intensity by 80kg CO2e/TB. In
                                 generated from its rights                its emissions. To address this                                                up- and re-skilling requirements,         the long run, the Company aims
                                 offering.                                issue, the company engaged            XL Axiata is optimistic about           and make decisions to expand              to achieve net zero by 2050.
                             ›   To reinforce XL Axiata’s                 PLN, a power company, to              the future. The Company aims            its talent pool.
                                 position as a global player,             assess    power    consumption        to support more businesses                                                        In relation to Sisternet, the
            XL Axiata            the Company communicated                 in towers and produce tower           as they embark on their                 In terms of Corporate Affairs,            Company intends to expand its
        obtained the             widely about its network                 profile mapping using AI.             digital transformation path,            the Company will continue                 beneficiary group to younger
                                 expansion, particularly in                                                     taking advantage of greater             to support XL Axiata as an                women in the near future and
  Carbon Disclosure              Kalimantan as part of new                XL Axiata undertaken the              technology accessibility. XL            organisation by introducing new           provide interventions before
       Project (CDP)             capital city development.                first    round    of    mangrove      Axiata is also being encouraged         and improved initiatives that             they start businesses. The goal
                             ›   Launching of Studio LVL                  planting,     contributing     300    to accelerate its infrastructure        build on previous strategies.             is to have one million Indonesian
   Certification with            36, a video and photo                    plants. Furthermore, XL Axiata        and service leadership, paving          This is notably evident in ESG            WSMEs go digital by 2025. In
    a B score on the             production facility accessible           aimed at reducing emissions           the way for industry-wide               targets, which have short,                the long term, the Company
                                 for any department within                intensity to 125 kg CO2/TB            innovations.                            medium, and long-term time                aims to achieve higher scores
    first submission,            the Company.                             by 2023. The Company also                                                     horizons. After reporting Scope           on     performance      indicators
   as recognition of         ›   Converged      Card,    which            began exploring the utilisation       Moving forward, the Company             1 and Scope 2 emissions, the              such as the CSR Index, SROI,
   our commitment                integrates    employee      ID           of renewable energies by              intends    to     broaden    its        Company is now planning to                and Beneficiary Satisfaction
                                 card, building access card,              initiating discussions with PLN.      Enterprise portfolio to include         disclose Scope 3 emissions,               Level. In terms of governance,
   to environmental              and business card. This was              These efforts have led to the         manufacturing, transportation,          which would necessitate third-            the     Company      intends    to
        transparency             a collaborative effort with              attainable of Carbon Disclosure       and logistics in 2024. Through          party participation and more              strengthen GCG practises and
                                 other departments, such as               Project     (CDP)     Certification   increased demand in ICT, XL             complex datasets. In terms                conform to ASEAN standards,
  and sustainability             Corporate Communications,                with a grade of B on the first        Axiata intends to improve its           of emissions, the medium-                 while also advancing the full
           initiatives.          Human Capital, and Facility              submission, as a recognition          core connection strategy and            term target for 2025 is to add            implementation       of     digital
                                 Management.                              of our commitment towards             foster profitability. In terms          sustainability     certifications,        records.
                             ›   Promotion of e-SIM adoption;             environmental        transparency     of talent, the Company will             validate greenhouse gas data
                                 since     its  launch,   200             and sustainability initiatives.       continue to examine and map             inventory, and lower emission
                                 thousand e-SIM customers
                                 have been registered and                 In terms of social responsibility,
                                 their numbers are still                  the      Company       maintained
                                 growing.                                 its       Sisternet      program,
                                                                          which focuses on women
                             In terms of ESG, XL Axiata’s                 empowerment,           particularly
                             environmental priority led the               women-led small and medium-
                             Company in establishing a green              sized businesses (WSMEs). In
                             product portfolio by gradually               2023, the Company expanded
                             substituting     raw     materials           cross-industry relationships to
                             in products and packaging                    boost Sistenet’s impact.        XL
                             with     recyclable     materials.           Axiata collaborated with Islamic
                             Internally, the Company drove a              boarding schools to develop
                             sustainable lifestyle as a culture           students’ digital entrepreneurial
                             by integrating hybrid working,               skills. A new initiative aimed at
                             energy efficiency, and raising               individuals with disabilities, XL
                             awareness of carbon emissions.               Axiata Peduli Disabilities, was
                             As a telco company, XL Axiata                also launched last year.
                             identified that tower operations




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TECHNOLOGY & NETWORK                                                                                                                                             TECHNOLOGY & NETWORK DEVELOPMENT


DEVELOPMENT



                               Through continuous smart
                               network     expansion,      the
                               incorporation of cutting-
                       edge technologies for a more
                       seamlessly converged service, and
                       the adept utilization of digitalization                                                                 PERFORMANCE OVERVIEW
                       and automation to enhance network
                       operations efficiency, XL Axiata
                       managed to achieve commendable                                                       Total 160,124 BTS, including                                    XL Satu Fibre covers
                       results in 2023 in terms of network                                                  104,993 4G BTS                                                  86 cities/districts
                       and technology, directly translating
                       into positive impacts on business
                       growth. This includes double-digit                                                   More than 159 thousand kilometers                               Serving 57.5 million
                       annual revenue growth and an                                                         fiber optic installed                                           customers in Indonesia.

                       impressive EBITDA level of 49%.




                                                             STRATEGY OBJECTIVES                underway to implement all three.           To       address     cost-related         that entails the use of intelligent
                                                                                                The Company was also aiming                challenges,    the    Company’s           ventilation cooling system (IVS)
          I GEDE                                             As the backbone of XL              for service quality consistency to         strategies included intensifying          and DC fan. Starting 2023, XL
          DARMAYUSA                                          Axiata products and services,
                                                             Technology       &     Network
                                                                                                cement XL Axiata’s position as a
                                                                                                leading operator.
                                                                                                                                           digitalization in XL Axiata
                                                                                                                                           to eliminate manual jobs.
                                                                                                                                                                                     Axiata implemented Advance
                                                                                                                                                                                     Metering Infrastructure (AMI)
                                                             executed precise strategies                                                   With our partners, we also                and Automatic Meter Reading
          DIRECTOR &
                                                             throughout 2023 to support the     It was important that expansion            negotiated to increase the                (AMR) for easier monitoring of
          CHIEF TECHNOLOGY
                                                             Company in realizing its aims.     and operational needs were                 number of automated jobs,                 power consumption in BTS. We
          OFFICER
                                                             We navigated rapid changes         balanced with cost efficiency              such as remote troubleshooting            also mapped out our assets
                                                             in technology and business         to maintain profitability without          where possible, and that the              to identify any idle equipment
                                                             landscape as well as handled       compromising quality. Deploying            equipment       procured    were          and take necessary decisions,
                                                             network expansion to boost         network across Indonesia as an             power-efficient, as electricity           such as dismantling 2G BTS on
                                                             XL Axiata’s presence across        archipelagic country also poses            is one of the biggest cost                account of low traffic.
                                                             regions in Indonesia. Our core     unique challenges in terms of              drivers. The Company also
                                                             strategies in 2023 were network    infrastructure development and             continued      exploring    cost-         Moreover, the Company has
                                                             convergence, digitalization and    operational cost, i.e. backbone            saving initiatives, such as by            to ensure that its investments
                                                             automation with customer-          readiness     and       electricity        modernizing its BTS units and             in network and technology
                                                             centric approach and we are well   availability.                              introducing green BTS concept             are optimally utilized. In 2023




104      PT. XL Axiata Tbk | Integrated Annual Report 2023                                                                            PT. XL Axiata Tbk | Integrated Annual Report 2023                               105
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TECHNOLOGY & NETWORK DEVELOPMENT                                                                                                                                                    TECHNOLOGY & NETWORK DEVELOPMENT




existing assets and long-             sites on air and upgraded over               nation-wide, XL Axiata has also     resulted in up to 50% energy           Broadband Telecom Company                 include    maximizing     overall
standing experience in mobile         10 thousand sites to ensure                  been developing networks in         saving, and since launched in          of the Year - Indonesia and               network       assets,    various
were leveraged to support XL          capacity sufficiency. Coverage-              farther islands. The latest mark    2014 has covered over 90%              Marketing & Brand Initiative of           adoption to new technology to
Axiata’s converged business,          wise, XL Axiata operated close               was East Nusa Tenggara (NTT),       of the Company’s own BTS.              the Year - Indonesia.                     further develop our network to
and we took careful decisions         to 160 thousand BTS units,                   where the Company supported         To mitigate power scarcity                                                       become future proof, enhancing
on where to invest based on           including over 104 thousand 4G               the remote Alor Island to be        in certain areas, XL Axiata            To ensure data and system                 our automation and analytics
area potentials and dynamics.         BTS or up 14.5% year on year                 more productive. There are          implemented hybrid system              security, XL Axiata was already           capability to increase operation
Data intelligence was gathered        and 61% fiberization.                        also 32 sites of 4G BTS in NTT      charge discharge battery (CDC)         certified IS027001:2013 for               efficiency as well as exploring
from XL Axiata’s teams on                                                          that the Company operates           that saved diesel consumption          customer data protection. It              new business line to ensure our
the ground and data analytics         The Company has deployed                     under       universal     service   by an average of 54%. These            marked an important milestone,            customer experience meeting
platform that provided the            technologies    to     increase              obligation (USO) arrangement        led to reduced expenditures,           providing     the   organization          the Company’s standard of
Company with data points that         network capacity efficiency,                 in collaboration with BAKTI,        such as supplies and overhead.         with updated and enhanced                 excellence.
could extrapolate projections         such as Cisco Ultra Traffic                  a government agency that            Overall, the increase in OPEX          standards to safeguard their
for next 3 to 6 months.               Optimization, and Dynamic                    oversees telco accessibility,       stayed behind revenue growth,          sensitive data and mitigate               The Company will prepare
Thereby, the Company could            Spectrum Sharing 4G/5G that                  to     support       connectivity   which was favourable for               cyber risks effectively. XL               technology and product to
make informed decisions on            allows both networks to share a              development in Indonesia.           profitability.                         Axiata also practiced cyber               deliver seamless service across
where to focus its resources.         frequency spectrum.                                                                                                     security drill twice a year and           mobile to fixed network to
                                                                                   In 2023, trust to XL Axiata’s       Moreover, XL Axiata service            joined a monthly cyber forum              further tap underpenetrated
Strong data analytics capability      The Company also continued                   network quality was evident         quality      and      customer         with the Axiata group.                    FBB market and exploring
has become a differentiator           to strengthen its presence in                from the Company’s presence         satisfaction were evident from                                                   new business line, mainly in
for XL Axiata. The Company’s          regions outside Java – having                in various prestigious events,      convergence penetration at             OUTLOOK                                   Enterprise segment.
customer apps, for example,           been the second strongest                    including MotoGP in Mandalika       75%, 50% YoY growth of XL
combined with other tools             operator in Sumatra, in 2023                 circuit, Lombok, where we           Home subscribers, and 29               Stepping    into   2024,      the         Finally, XL Axiata will continue
were able to let us know              XL Axiata started to focus                   deployed the latest technology      million monthly active users of        Company embraces another                  to sweat its assets, seek
customers’ likes and dislikes.        more on Kalimantan, home of                  Massive MIMO, the 42nd ASEAN        MyXL and AXISNet apps. The             year with various key initiatives         innovative business models with
This allowed the Company to           Indonesia’s new capital city. In             Summit in Labuan Bajo, NTT          Company was also named Best            based on our refined strategy             business partners, and strive to
design initiatives to encourage       2023, XL Axiata added 709 4G                 where the Company also              Fixed Mobile Convergence: XL           to strengthen our position                be the best in delivering what
customers to use or consume           BTS across Kalimantan, or 12%                designed special starter pack       SATU in Selular Awards 2023            as the leading converged                  customers truly need.
more of our services. In the          growth YoY to reach 10,245 BTS,              products to cater to the needs      and won in two categories in           mobile operator in Indonesia.
Home business, data analytics         and recorded 21% YoY traffic                 of international delegations,       Asian Telecom Awards 2023 as           The strategies going forward
generated       information   on      growth. Overall, in Kalimantan,              and the e-Formula in Jakarta.
number of devices and usage.          XL Axiata today serves over
The Company used them to              75% of the population. As for                Further, technology innovation
create     different    packages      fiberization, the Company has                deployment in 2023 included
tailored to household size. In        installed over 9,500 kilometers              seamless SRv6 and MPLS
Enterprise, data came from a          of optic fibres on the island.               network solutions and software
monthly survey of over four                                                        defined    networking    (SDN)
thousand customers, resulting         Sulawesi,          Kalimantan’s              automation technology across
in    increased      usage   and      neighbouring island, is also a               our network, and operation
customer satisfaction. Overall,       potential market where the                   automation. The results were
data analytics enabled XL             Company is ramping up its                    immediate, such as in improved
Axiata to be more precise in          presence, especially in South                latency.
investing and strategizing.           Sulawesi. With a total of 1.4                Solid     network     coverage
                                      million customers, XL Axiata                 performance was also reflected
PERFORMANCE                           operated 5,400 BTS in this area.             in the Company’s balance sheet.
SUMMARY                                                                            XL Axiata posted substantial
                                      To support the government’s                  11% revenue growth, EBITDA
The     Company’s      strategies     vision       to   accelerate                 margin on target at 49.1%, and
delivered strong results. In 2023     telecommunications                           15% growth of net profit for
the Company had over 3000             infrastructure  development                  the year. Meanwhile, green BTS



106                            PT. XL Axiata Tbk | Integrated Annual Report 2023                                                                         PT. XL Axiata Tbk | Integrated Annual Report 2023                                107
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IT & DIGITAL                                                                                                                                                                                        IT & DIGITAL ANALYTICS


ANALYTICS




                                     IT & Digital Analytics will
                                     continue to support XL
                                     Axiata’s aspiration to become
                                                                                                                                       PERFORMANCE OVERVIEW
                             leading converged, digital telco in
                             Indonesia. To this aim, we will deliver
                                                                                                                       Monthly average users (MAU) myXL
                             reliable digital platforms and services                                                   and AXISnet grew almost 2x in two
                                                                                                                                                                                      Internal process modernized
                                                                                                                                                                                      to boost productivity
                             as well as digital innovations to                                                         years.

                             achieve accelerated and sustainable
                                                                                                                                                                                      MyXL and AXISNet adopted
                             business growth in the most cost-                                                         Launch of eSIM                                                 by half of total XL Axiata’s
                             effective manners.                                                                                                                                       subscribers




                                                                   STRATEGIC OBJECTIVES                   execution of this role rests on            identified three major ones,              effectiveness. Meanwhile, in
                                                                                                          three fundamental pillars:                 namely people, process, and               terms of tools and technology,
                                                                   IT & Digital Analytics is a critical                                              tools and technology. People-             we need to ensure a balanced
                                                                   business enablers partner in XL        1.   RUN: maintaining robust               related hurdles concern scarcity          approach     in     overall   IT
                                                                   Axiata in order to accomplish               system      reliability   and         in digital talents, leading to            architecture    decisions     as
                                                                   the Company’s aim of being the              security.                             heightened competition for                the telco market is highly
                RICO                                               #1 converged operator.                 2.   CHANGE: investing in new
                                                                                                               innovations      to     enable
                                                                                                                                                     talents with other digital
                                                                                                                                                     businesses. At the same time,
                                                                                                                                                                                               competitive and securing a
                                                                                                                                                                                               sustainable    cost    structure
                USTHAVIA                                           In pursuit of that objective,               accelerated and sustainable           it is crucial to upskill existing         becomes important.
                FRANS                                              IT and Digital Analytics is
                                                                   envisioned as the trusted
                                                                                                               corporate     growth.
                                                                                                               involves reducing time-to-
                                                                                                                                         This        talents and bring them to digital
                                                                                                                                                     native capabilities. To that end,         Other challenges include driving
                                                                   provider of reliable enterprise-            market through automation,            the Company has organized                 transformation     of    legacy
                CHIEF IT &
                                                                   wide      digital     platforms             utilizing AI/Analytics, and           training programs to ensure               platforms and ensuring that
                DIGITAL ANALYTICS
                                                                   that     enable      sustainable            ensuring the IT cost structure        that all XL Axiata employees              IT services can be delivered
                                                                   convergence businesses and                  is future-proof.                      are able to keep up with new              timely without any compromise
                                                                   promote ongoing productivity           3.   TRANSFORM: transforming               demands of competencies and               on quality.
                                                                   improvement.      The    division           people and organisation               their roles in the workplace
                                                                   introduced business process                 to address current and                and, where necessary, recruit             Despite the challenges, we
                                                                   re-engineering     to     ensure            future problems while also            new talents.                              are pleased to report that IT
                                                                   business process’ readiness in              delivering new ideas at scale.                                                  & Digital Analytics was able
                                                                   accommodating digitalisation.                                                     In terms of process, we strive            to deliver digital advances in
                                                                   Innovations are also expected          When it comes to implementing              to constantly match the rate              2023, as outlined below.
                                                                   to    be    customer-oriented,         strategies into action, hurdles            of innovation with optimum
                                                                   timely, and cost-effective. The        are    inevitable.  We    have             customer experience and cost




108            PT. XL Axiata Tbk | Integrated Annual Report 2023                                                                                PT. XL Axiata Tbk | Integrated Annual Report 2023                               109
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                                MANAGEMENT DISCUSSION & ANALYSIS                                                                                                                                         Fast-Tracking with Agility, & Resilience




IT & DIGITAL ANALYTICS
                                                                                                                                                                                HUMAN CAPITAL
                                                                                                                                                                                 DEVELOPMENT
PERFORMANCE                           such as loyalty management                   also be used to assess branding
SUMMARY                               programs and eSIM, resulted in               effectiveness.
                                      a near 2x increase in monthly                As we deal day-to-day with
Reflecting on 2023, there             active users (MAU) growth in                 data and IT functions, we are
were four distinct innovations        the past two years.                          well aware of the cybersecurity
that furthered XL Axiata’s                                                         risks that entail. It is imperative
transformation. First, Single         Moreover, we have also been                  that customers and corporate
Customer ID, which now allows         modernizing internal processes               data are always secure, and
for future seamless synergy           through digitization to eliminate            this is accomplished through
between the Mobile and Home           manual      work   and      boost            infrastructure            upgrades,
business areas.                       productivity across functions,               application security protection,
                                      including the use of AI/                     and process and governance to
Second, the launch of eSIM            analytics and Robotic Process                manage security and privacy.
in April 2023. Today, we              Automation (RPA). We noted
have integrated eSIM across           several important findings from              OUTLOOK
numerous prepaid and postpaid         digitization efforts, including
business divisions. While eSIM        one-day financial close, revenue             As we continue our endeavour
is currently compatible with          assurance anomaly prediction,                to support XL Axiata to
certain   smartphone     types,       and a unified platform for XL                achieve its ambition, going
we are also working to boost          Home sales and operations to                 forward we plan to continue
eSIM acquisition with efficient       support Convergence business.                digital    transformation     to
onboarding      through     the                                                    deliver a consistent and strong
Company’s digital channels.           Today,       the      Company’s              consumer      experience    that
                                      salesforce can benefit from XL               supports convergent Mobile-
The third innovation was partner      Axiata’s own digital platforms               Home services. We are going
integration via standard API to       to market the Company’s                      to maintain use of AI and                     XL Axiata continues in its path to become the Leading
support growth of XL Home.            products, including creating                 digital automation so that                    Converged Operator in Indonesia, backed by its 1,495
We established a standardized         sales pipeline, sales planning,              strategic level decisions can be
integration     method       with     and     monitoring     inventory.            operationalized smoothly and                  workforces. Given this mission, the Human Capital (HC)
FiberCo, resulting in faster          For HOME’s salesforce, their                 further translated into better        Division is now playing an even more strategic role. Digitalization
partner onboarding. Finally, on       platform is equipped with                    customer experience.
brand portability, our innovation     sales order and sales activation
                                                                                                                         has been introduced to enhance work productivity and to allow XL
enabled XL customers to               feature as well as analytics                 We will also continue to leverage     Axiata’s HC policies to add value to business operations.
transfer from the XL prepaid          feature to identify best potential           technology to change internal
brand to the AXIS brand which         areas for home connections.                  IT capabilities and procedures
strengthened synergies across                                                      into a more resilient and cost-
business segments.                    The role of AI in decision                   effective model, and we seek to
                                      making and business operations               transform our working practices       OVERVIEW                               goals with the company’s                  Customers, Courage for Change,
Apart from that, we have been         is growing, for instance in                  and organizational structure to                                              strategic objectives.                     and Passion for Collaboration.
working to improve customer           analysing   profitability    and             guarantee that the Company            In today’s rapidly evolving
experience across our core            identifying  utility   rate   of             can acquire, develop, and retain      business landscape, the role of        XL Axiata’s human capital policy
digital touchpoints, i.e., MyXL,      BTS towers. AI has assisted                  the best IT people to support IT      human resources (HR) has become        takes into account all of the             HUMAN CAPITAL
Axisnet, and SiDompul. The            the Company in studying                      strategic agendas.                    increasingly critical for companies    above in pursuit of its purpose           ACTIVITIES IN 2023
introduction of new features          customers’   profile,    thereby                                                   striving to maintain a competitive     of bringing the world closer in
and personalized experiences,         enabling personalisation. AI can                                                   edge. As a fundamental pillar          a simple way for a brighter life
                                                                                                                         of organizational success, HR          and vision to be the Leading              In 2023, the Human Capital (HC)
                                                                                                                         plays a pivotal role in attracting,    Converged Operator in Indonesia.          Division   strategically   honed
                                                                                                                         developing, and retaining top          The Company is also guided by             its focus on organisational
                                                                                                                         talent, fostering a positive work      its values of Uncompromising              development with a primary
                                                                                                                         culture, and aligning employee         Integrity,    Obsession      for          emphasis       on      Converged



110                            PT. XL Axiata Tbk | Integrated Annual Report 2023                                                                           PT. XL Axiata Tbk | Integrated Annual Report 2023                                 111
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HUMAN CAPITAL DEVELOPMENT                                                                                                                                                                                    HUMAN CAPITAL DEVELOPMENT




Organization Design. This involves         from Business News in                    EMPLOYEE                                 leadership development. To                  Company to success in the ever-           fair and transparent performance
a meticulous examination and               November 2023 where                      EDUCATION AND                            improve the skills leaders, a               changing telecom sector.                  evaluation.
restructuring of customer-facing           the   Company        attained                                                     number of programs are put
functions, technology functions,           very best in Learning &                  DEVELOPMENT                              into place, including Strategic                                                       TALENT
and business enabler functions to          Development (L&D) and                                                             Communication, Holistic Business             PERFORMANCE                              MANAGEMENT
ensure a seamless convergence              Knowledge Management,                    The       Company          prioritises   Simulation, and Financial Acumen             MANAGEMENT
experience. Ultimately, the goal           HR      Digitization      and            employee           training       and    for Executives. These programs                                                        The Company’s capacity to
is to elevate the organisation’s           People Analytic, Employer                development with a strong                aim to equip leaders to meet the            The goal of XL Axiata’s                   preserve the continuity of key
competitive edge.                          Branding      and      Talent            emphasis on automation and               organization’s present and future           performance management is                 positions is essential to XL Axiata’s
                                           Acquisition.                             artificial intelligence as critical      issues. The Company strongly                to guarantee that all employee            sustainability. Consequently, the
With a focus on facilitating                                                        competencies. XL Axiata has              emphasizes the development of               members are fully informed of             Company maintains a pool of
faster convergence in 2023,            RECRUITMENT                                  recognised the need to nurture           soft skills, which are necessary            the Company’s vision, mission,            qualified leader candidates and
changes must be continuously                                                        an innovative and technologically        for a dynamic work environment,             and purposes and strategy.                succession plans. The best and
implemented       given       the      The Company’s recruitment                    advanced culture by augmenting           in addition to technical talents.           At the start of the year, the             most promising leaders within
business needs. Organizational         strategy is closely linked to                the workforce’s knowledge and            Employees benefit from holistic             communication is done in                  XL Axiata are honed and in large
development, future capability         the objectives of business                   expertise in AI. As such, it has         growth through programs that                phases in each directorate. This          part they reflect the success
development,            mindset        convergence, with a primary                  conducted multiple AI-related            cover effective communication,              system guarantees that every              of XL Axiata’s education and
transformation, implementation         emphasis on filling open positions           projects, such as AI Train the           problem-solving,         decision-          employee is aware of their job            development initiatives.
of         Agile@Supercharged,         that are essential to advancing              Trainers for Future Workforces,          making, design thinking, and                goals. Additionally, it increases
and enhancing the quality of           these      strategic      initiatives.       AI Workshops for Leaders, and            corporate       presentation.    In         employees’ engagement.                    Additionally,       XL      Axiata
employee experience, as well as        Automation plays a critical                  various other events aimed at            order to ensure successful                                                            collaborates with Axiata Group
the addition of several facilities     part in XL Axiata’s recruitment              generating internal use cases, in        communication        among     the          The Company keeps track                   to guarantee that the Company’s
supporting collaboration in the        processes that include analytic              partnership with technology key          heterogeneous           workforce,          of     the   past     performance         talent pool fairly represents both
workplace, are directed towards        automation, profiling, matching,             partners.                                language proficiency is also                of its employees as part of               internal and Group sources. In
the needs of convergence.              and thorough digitisation at                                                          taken into consideration. Local             performance management. XL                the event that the Company is
                                       every stage. These automated                 Beyond AI, XL Axiata has                 personnel      receive    business          Axiata has created a Performance          unable to find qualified applicants
XL Axiata is pleased to report         procedures       are       designed          identified the following 13              English training, while expatriate          Management System (PMS) to                internally for any given position,
that its HC activities were some       to ensure that top talent is                 Key     Capabilities   to  guide         employee        receive    Bahasa           facilitate efficient data storage         it will explore the potential of
of the best in the industry and        acquired and ready to quickly                the      Company’s      employee         Indonesia training.                         and retrieval for this reason.            hiring external talent.
were widely recognized, as             adapt, all while shortening the              development programs:                                                                Employee contributions can
evident from awards such as:           time it takes to fill positions.             1. 5G                                    In    addition      to    employee          be tracked and evaluated with             To identify talents and high
›   The Best SPEx2® (Strategy                                                       2. Advanced Analytics, AI/ML             development,           a       Xstar        this system. Leaders apply                potential employees who share
    and Performance Execution          XL Axiata’s hiring strategy places           3. Convergence                           Management          Trainee    (MT)         performance management by                 similar skills & capabilities within
    Excellence)         Company        equal emphasis on technology                 4. Agility                               program is provided to equip                talking with employee members             the same job family, the Company
    in       Telecommunication         improvements and employer                    5. Change Leadership                     its participants with both                  on a regular basis to create              has created a Corporate Talent
    Industry May 2023 from             branding enhancements. This                  6. Cloud Technology                      soft and hard skills in the                 performance        indicators,   in       Pool consisting of analytics,
    One GML – Kontan;                  entails expanding the Company’s              7. Customer Experience                   telecommunications           sector.        addition to utilizing the system.         unified sales & distribution, and
›   The Best Company to                outreach on different campuses               8. Digital Savvy                         Through the combination of                                                            IT areas, totalling 294 individuals.
    Work for 2023 and The              and acquainting prospective                  9. Enterprise Business                   a thorough curriculum and                   In addition, the Company is
    Swift Action - Digital             applicants with our Employee                 10. Creativity, collaboration &          real-world industry exposure,               also developing a PMS feature             The Company adopts the 70-
    Transformation May 2023            Value Proposition (EVP) and                      partnership                          the Xstar program helps to                  to accommodate employees                  20-10 ratio, which reflects
›   from HR Asia;                      distinctive corporate culture.               11. Unified Distributions                develop a talent pool that                  working in a squad or project,            the makeup of the training
›   HR Excellence SWA Award            By doing this, not only the                  12. Growth Hacking                       supports the Company’s growth               where the squad leader can                approach the Company uses, to
    in June 2023; and                  Company draws in top talent but              13. Blockchain                           trajectory and strategic goals.             assess the performance of                 produce future leaders. Training
›   The best reward and                also create a strong, attractive                                                      These      initiatives     highlight        these employees and inform                participants will experience 70%
    recognition strategy2023           impression from potential hires,             Another key element of the               the    Company’s         dedication         the leaders in the structural             of practical experience when
    and The best human capital         which helps our recruitment                  Company’s    HC   education              to    developing       a    diverse,        organization. As such, with this          they are exposed to particular
    director of the year 2023          efforts succeed as a whole.                  and   development  plan   is             knowledgeable, and flexible                 new feature, it is expected that          job roles, while formal training
                                                                                                                             workforce that can propel the               employees will receive a more             accounts for 10% of the total and




112                             PT. XL Axiata Tbk | Integrated Annual Report 2023                                                                                   PT. XL Axiata Tbk | Integrated Annual Report 2023                                113
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HUMAN CAPITAL DEVELOPMENT                                                                                                                                                                                  HUMAN CAPITAL DEVELOPMENT




coaching-based    development           value at XL Axiata in 2023                   packages are competitive and in        office and home as per company             collaborations with XL Axiata             to      Government     Regulation
accounts for 20%.                       was 70.7% (equivalent to the                 line with industry norms.              and employee needs, and to                 employee       clubs.   Moreover,         No. 50 of 2012 with 93.37%
                                        e-NPS value of global high-tech                                                     arrange their arrival times at work        in the context of XL Axiata’s             compliance rate with 166 criteria
                                        companies).                                  Additionally, the Company strives      with Flexible Working Hours.               anniversary,     the     Company          or advanced criteria. These
EMPLOYEE                                                                             to encourage employees to                                                         collaborates with partners and            achievements demonstrate a
ENGAGEMENT                              To provide employees with the                optimally utilize health benefits,     These initiatives are part of              vendors to make donations to 27           strong commitment to building a
                                        experience of interacting directly           among others, by providing             the employee experience that               locations in Indonesia through XL         solid OHS Management System.
& EMPLOYEE                              with customers, the Company                  regular    health   examinations       receives high priority from                Axiata Peduli and XL Axiata Baik.         In order to achieve zero accident
EXPERIENCE                              created a program called AKBAR               (MCU - Medical Check-Up),              the Company. Moreover, XL                  These innovative activities are           fatalities and zero lost-time
                                        (Akrab Bareng Retail-outlet),                access to free consultations           Axiata has designed a variety              crucial for enhancing employee            injuries lasting more than two
Employee engagement, or the             ensuring that all employees                  on MCU results, and regularly          of activities, both offline and            retention, supporting overall             days, the P2K3 actively conducts
involvement      of     employees,      have    experience     and    are            hosting health webinars and            online, that align with the                job satisfaction, and creating a          evaluations and distributes safety
has a significant impact on             directly involved in addressing              paying attention to the health of      traditions and characteristics of          healthy workplace.                        reports on a quarterly basis.
the Company’s success and               complaints, inputs, and feedback             employees and their families by        each business function within
performance, such as high               from customers and retail outlets,           providing health insurance. The        the Company. These activities
productivity and motivation of          as well as the necessary service             Company also offers counselling        include “Uncommon Day,” giving             OCCUPATIONAL                              XL Axiata has also successfully
employees, improved quality of          improvements.                                services by health experts. The        employees a chance to interact             HEALTH AND                                achieved Bendera Emas for
work, high employee retention,                                                       Company maintains the LLP              with their teams.                                                                    Occupational Safety and Health
and low employee turnover.              The Company believes that                    FlexPro program, which offers                                                     SAFETY, AND                               Management System (SMK3) as
In 2023, XL Axiata conducted            by      prioritizing     Employee            flexible reimbursement options         The Company also routinely                 ENVIRONMENT                               a manifestation of collaboration
an      Employee      Engagement        Engagement          &    Employee            for employees and their families       organizes    XL    Axiata Baik                                                       and synergy between Human
Survey that was participated            Experience        programs,    the           for specific needs, including          activities, conducted by XL                Recognizing      the      inherent        Capital (HC) and various related
in by employees from all                Company         can    create    a           education and family member’s          Axiata employees, providing                hazards of occupational sickness,         units. This award is evidence of
divisions within the Company,           positive     work     environment,           personal development.                  assistance to those in need,               accidents, and environmental              XL Axiata’s commitment and
covering several aspects such           support business growth, build                                                      including cash and in-kind                 harm in the workplace, XL Axiata          consistency in remain complying
as leadership, remuneration,            strong relationships between                 Furthermore, the Company also          donations, sharing knowledge               has implemented a proactive               applicable            regulations,
employee             development,       employees and the Company,                   focuses on and prepares pension        and skills of employees, and               strategy through the HSE                  consistently providing quality
diversity,   corporate     culture,     and maintain a sustainable                   funds for permanent employees,         offering    entertainment   to             Management System and has                 and sustainable solutions, and
business ethics, and more. The          organizational climate. This is a            aiming to provide employees            foundations and orphanages.                established the Occupational              ensuring     workplace     safety
engagement results were very            long-term commitment that can                with peace of mind and certainty                                                  Safety and Health Advisory                and health. Bendera Emas
good, with a score of 83%               yield significant benefits for the           in their work.                         During Ramadan, the Company                Committee (P2K3) to promote               complements the previously
(relatively higher compared to          Company.                                                                            also hosts Safari Ramadan as               Occupational Health and Safety            attained ISO 45001:2018 related
the Company’s benchmark of                                                           The Company also provides              a means of communication for               (OHS) awareness. This group is            to the occupational health and
similar types in Asia in 2023).                                                      work facilities tailored to each       the company’s latest business              made up of representatives from           safety management system (K3).
                                        EMPLOYEE                                     function’s needs, and several          updates across directorates.               the six operational area offices, as
Furthermore, XL Axiata also             WELFARE                                      amenities to support comfort           Additionally,     the    Company           well as management, employee,             The OHS Committee (P2K3),
prioritizes the Best Employee                                                        at work, such as providing free        regularly      organizes    Mudik          and trade unions, and work to             besides actively evaluating and
Experience        by     measuring      XL Axiata is dedicated to                    breakfast for employees who            Bareng Karyawan as a free                  create a safer and healthier work         reporting on safety every three
e-NPS in several Human Capital          implementing         competitive             arrive early, nursing/lactation        facility for employees to travel           environment.                              months, also has an active role
processes such as the hiring            remuneration package as part                 rooms in accordance with Minister      to their hometowns during the                                                        in introducing the basics of
process, onboarding, medical            of a strong employee welfare                 of Health Regulation No. 15 of         Eid holiday, “Ngopirasi – Ngopi            XL Axiata has obtained ISO                HSE to all employees directly
claims, reimbursement, payroll,         program. By adhering to the three            2013 for female employees to           Ngasih Aspirasi,” which opens              45001:2018 (SMK3) and ISO                 and     electronically,    including
training, workspace facility, and       Ps principles: position, person,             provide exclusive breastfeeding        a direct line of communication             14001:2015 (SML) certifications in        Executive Briefings for the
collaboration between functions         and performance, XL Axiata                   for 6 months, and a children’s         between       leaders    in   HC,          2022 and continued to maintain            Management team. Additionally,
in several Divisions such as            guarantees an appropriate and                play area to help employees            supervisors, and staff, enhancing          the certifications in 2023. Aside         training sessions are conducted
procurement,       legal  support,      equitable pay plan. For different            monitor their children. In addition,   engagement with one another;               from international certifications,        on HSE competencies such as
contract management, channel            pay components, the Company                  the Company has implemented a          and an annual event to celebrate           in 2023 XL maintained its                 General OHS Expert, Electrical
distribution, IT helpdesk support,      regularly evaluates the market               Hybrid working model, allowing         XL       Axiata’s     anniversary,         SMK3 certification since it               Safety     Expert,      Firefighting,
and others. The average e-NPS           to ensure that its compensation              employees to work from both the        including competitions involving           was attained in 2015 pursuant             OHSAS Auditor, Work Accident




114                              PT. XL Axiata Tbk | Integrated Annual Report 2023                                                                                PT. XL Axiata Tbk | Integrated Annual Report 2023                                115
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HUMAN CAPITAL DEVELOPMENT



                                                                                                                                                            TRAINING DATA
Investigation, First Aid, and               HR INFORMATION                               engagement at retail outlets,
other necessary competencies in             SYSTEM                                       making their work experience
accordance with HSE regulations                                                          more      dynamic.     Additionally,
and standards.                              Digitalisation    has    been       a        ChatGPT has been integrated
                                            company-wide initiative in XL                into the chat functionality.
OHS risk management is seen as              Axiata, including in HC-related              The      use      of     generative
a shared responsibility in addition         business processes. To that end,             AI    has     improved      internal
to P2K3 activities. The Company             XL Axiata has implemented                    communication and eventually
creates official regulations and            a strong Human Resource                      fostered a more productive
incorporates OHS principles into            Information System (HRIS) built              work       environment.       Other
daily operations. Employees                 around three key pillars. First of all,      digitalization initiatives include
actively participate in identifying         from hiring through retirement, the          the AKBAR feature in the New
and controlling OHS threats                 system is made to maximize the               Xlife app to enhance employee
in their workplaces. As the                 employee experience throughout.              engagement at retail outlets
result, the Company continued               This all-encompassing strategy               and gather feedback for XL
to perform consistently as in               raises employees’ productivity,              products, the e-MR feature that
prior years, and in 2023 again              contentment, and engagement.                 supports resource management
achieved zero accident record.              The HRIS also introduces error               processes, automatic shortlisting
                                            reduction, administrative work               with       automatic      schedule
                                                                                                                                                                                            JANUARY-DECEMBER 2023
Moreover, the Company has                   simplification, and the removal of           recommendations,         automatic
                                                                                                                                NO         DESCRIPTION              IN-CLASS & WEBINAR            ON-LINE SELF
set up a health clinic in the               manual operations. This improves             online learning recommendations,                                                LEARNING                  LEARNING
                                                                                                                                                                                                                                    TOTAL
workplace to give employees                 efficiency in operations and frees           and the e-Facility Request
                                                                                                                                1    Number of Employees                                  1,495                                      1,495
easy access to medical services.            up employees to devote more time             feature to expedite the service
                                                                                                                                     (Jan-Dec)
To support employee well-being,             to strategic projects. Thirdly, the          process to employees with one-
                                                                                         door access ease.                      2    Total training session and            223 Program(s)                                       2,444    Program(s)
particularly in preventing serious          system leverages technology to                                                                                                                         2,221   Program(s)
                                                                                                                                     workshop                              343 Sessions                                           343    Sessions
and work-related illnesses, XL              assist decision-making processes,
Axiata provides not only health             evaluate data for insights, and                                                     3    Unique employee as a                    1,451                     907                          2,358
facilities, but also sports facilities,     improve overall efficiency by                STRATEGIES GOING                            participant
therapeutic       and     preventive        integrating artificial intelligence          FORWARD                                4    Participant                             7,716                     9,672                        17,388
measures, and routine medical               (AI) across a number of roles.
                                                                                                                                5    Total training days                 11,180 days                   9   Sesi                 11,189   days
examinations.                                                                            Moving forward, XL Axiata will
                                                                                                                                6    Total training hours              50,993    hours             8,163   hours               59,156 hours
                                            HRIS is agile and is equipped with           continue to focus on realizing
Rest facilities are also prepared           many modules to accommodate                  its vision and mission through         7    Average training hours              35.14   hours              9.00 hours                   44.14   hours
on several work floors, which               corporate      expansion.    These           appropriate HC policies. The                per employee
employees can use for short                 modules,       which     offer   a           use of AI and machine learning,
breaks in between work.                     comprehensive approach, cover                and      other    technologies,
                                            dimensioning,         performance            will continue to boost work
With the unions, the Company                management, and individual                   productivity and efficiency, and
maintains a positive relationship           development.                                 to enhance the strategic value
by holding regular bipartite                                                             of HC as an essential pillar for
meetings and adhering to                    Furthermore, the system uses                 XL Axiata’s growth.
Work Safety, Manpower, and                  cutting-edge apps such as
Environmental legislations.                 XLife to improve employee




116                                  PT. XL Axiata Tbk | Integrated Annual Report 2023                                                                            PT. XL Axiata Tbk | Integrated Annual Report 2023                                   117
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EMPLOYEE DEMOGRAPHICS                                                                                                                                                                               EMPLOYEE DEMOGRAPHICS




                                                                                                                      Employee Demographics by Job Level
                                                                                                                      DESCRIPTION                                                    31 DECEMBER 2023                31 DECEMBER 2022
                                                                                                                      President Director & CEO                                                             1                             1
                                                                                                                      Director                                                                            5                             5
                                                                                                                      Chief                                                                               7                             6
                                                                                                                      Group Head                                                                         49                            47
                                                                                                                      Head                                                                           173                              169
                                                                                                                      Staff/Individual Contributor                                                 1,260                            1,273
                                                                                                                      Grand Total                                                                  1,495                            1,501


                                                                                                                      Employee Demographics by Age
                                                                                                                      DESCRIPTION                                                    31 DECEMBER 2023                31 DECEMBER 2022

                                                                                                                      <25 years old                                                                       9                            10
                                                                                                                      25-30 years old                                                                149                              159
                                                                                                                      30-35 years old                                                                343                              339
                                                                                                                      35-40 years old                                                                330                              335
                                                                                                                      40-45 years old                                                                343                              353
                                                                                                                      45-50 years old                                                                227                              219

Employee Demographics by Directorate                                                                                  > 50 years old                                                                     94                            86

DESCRIPTION                                                         31 DECEMBER 2023              31 DECEMBER 2022    Grand Total                                                                  1,495                            1,501

CEO's Office                                                                           97                      143
                                                                                                                      Employee Demographics by Education Level
Finance                                                                               175                      180
                                                                                                                      DESCRIPTION                                                    31 DECEMBER 2023                31 DECEMBER 2022
Commercial - Home & Convergence                                                       50                        56
                                                                                                                      Diploma                                                                        108                              118
Commercial - Consumer                                                                 515                     503
                                                                                                                      Bachelor Degree                                                               1,252                           1,253
Technology                                                                            204                     202
                                                                                                                      Master/Doctorate                                                               135                              130
IT Digital and Analytics                                                              285                        –
                                                                                                                      Grand Total                                                                  1,495                            1,501
Digital Transformation & Enterprise Business                                            –                      417
Enterprise Business & Corporate Affairs                                               169                        –
Grand Total                                                                       1,495                      1,501
                                                                                                                      Employee Demographics by Tenure
                                                                                                                      DESCRIPTION                                                    31 DECEMBER 2023                31 DECEMBER 2022

                                                                                                                      < 1 years                                                                          151                          122
Employee Demographics by Employment Status & Gender
                                                                                                                      1 - 5 years                                                                    320                              401
                                          31 DECEMBER 2023                              31 DECEMBER 2022
DESCRIPTION                                                                                                           5 - 10 years                                                                   462                              417
                                   MALE         FEMALE           TOTAL           MALE         FEMALE        TOTAL
                                                                                                                      10 - 15 years                                                                  268                              255
Permanent                            843             399           1,242              875         396         1,271
                                                                                                                      15 - 20 years                                                                  182                              196
Contract                             204              49            253               183          47         230
                                                                                                                      > 20 years                                                                         112                          110
Grand Total                         1,047           448           1,495           1,058           443        1,501
                                                                                                                      Grand Total                                                                  1,495                            1,501


                                                                                                                      Employee Demographics by Gender
                                                                                                                      DESCRIPTION                                                    31 DECEMBER 2023                31 DECEMBER 2022

                                                                                                                      Male                                                                         1,047                            1,058
                                                                                                                      Female                                                                        448                              443
                                                                                                                      Grand Total                                                                  1,495                            1,501




118                               PT. XL Axiata Tbk | Integrated Annual Report 2023                                                                  PT. XL Axiata Tbk | Integrated Annual Report 2023                                119
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                                                                                      XL Axiata launched a
                                                                                      new system called the
                                                                                      “Single     Registration
                                                                                      System”, which is a single
                                                                                      platform for registering,
                                                                                      numbering,             and
                                                                                      categorizing all corporate
                                                                                      documents within the
                                                                                      organization, integrated
                                                                                      with     XL        Axiata’s
                                                                                      repository system.




CORPORATE
GOVERNANCE
120   PT. XL Axiata Tbk | Integrated Annual Report 2023   PT. XL Axiata Tbk | Integrated Annual Report 2023                                121
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CORPORATE
                                                                                                                                                                                                               CORPORATE GOVERNANCE



GOVERNANCE
                                                                                                                   CORPORATE GOVERNANCE                                                The Company also has established internal policies
                                                                                                                   LEGAL REFERENCES                                                    such as the Employee Code of Ethics and Conduct
                                                                                                                                                                                       Policies, GCG Manual, Work Guidelines and Code
                                                                                                                   As a public company listed on the Indonesia Stock                   of Ethics for the Board of Directors and Board of
                                                                                                                   Exchange, XL Axiata refers the guidelines for                       Commissioners (Board Manual), and other internal
XL Axiata focuses on enhancing digitalization in its Corporate                                                     Corporate Governance implementation stipulated                      policies pertaining to its operations.
Governance practices, in line with current strategies and developments,                                            in the Law of the Republic of Indonesia No. 40 of
                                                                                                                   2007 regarding Limited Liability Companies and                      XL Axiata has a Whistleblowing System that extends
by launching the "Single Registration System" and implementing                                                     its implementing regulations, as well as Law of                     to all employee levels, and an Anti-Bribery and
electronic customs duty stamps, which together create a seamless                                                   the Republic of Indonesia No. 8 of 1995 regarding                   Anti-Corruption Policy that applies to all company
                                                                                                                   the Capital Market. Furthermore, the Company                        employees as well as third-party individuals or
process in managing corporate documents, thereby contributing to                                                   is accountable to adhere to relevant regulations,                   stakeholders who engage in business relations with
the implementation of the company's long-term GCG strategy and                                                     particularly those issued by the Financial Services                 XL Axiata.
                                                                                                                   Authority (OJK) and the Indonesia Stock Exchange.
value for stakeholders.                                                                                                                                                                In implementing GCG, XL Axiata refers to laws
                                                                                                                   The Company follows several internal regulations,                   and regulations, including capital market authority
                                                                                                                   including the Articles of Association that have been                regulations and best practices, some of which
                                                                                                                   updated to align with the latest laws and regulations.              include, among others:




CORPORATE GOVERNANCE                                      ensure that corporate document management is
COMMITMENT                                                well organized and recorded in accordance with
                                                          relevant regulations and market practices.
Good Corporate Governance (GCG) is an ongoing
effort that XL Axiata is committed to implementing        Furthermore, XL Axiata initiated the use of electronic
in its daily operational activities. This includes        stamps (e-stamps) for corporate documents to
maintaining high customer service standards,              complement the digital signatures that had been
managing business and operational activities              previously implemented. The combination of these
                                                                                                                                                 CORPORATE GOVERNANCE LEGAL REFERENCES
professionally,   and     continuously    improving       two technologies is expected to create a more              1. Law No. 8 of 1995 concerning Capital Market.
organizational infrastructure in accordance with          efficient process in the execution of corporate            2. Law No. 40 of 2007 concerning Limited Liability Companies.
applicable regulations. Additionally, XL Axiata is        documents.                                                 3. Law No. 4 of 2023 concerning the Development and Strengthening of the Financial Sector.
committed to complying with all legal requirements                                                                   Financial Services Authority Regulations (POJK) and Financial Services Authority Circulars (SEOJK), among others:
to uphold ethical and responsible business conduct.       Since 2019, the digitalization of Corporate
                                                                                                                     4. POJK No. 33/POJK.04/2014 concerning the Board of Directors and Board of Commissioners of Issuers or Public Companies.
                                                          Governance has been implemented and has made a             5. POJK No. 34/POJK.04/2014 concerning the Nomination and Remuneration Committee of Issuers or Public Companies.
In 2023, XL Axiata continued to focus on enhancing        significant contribution to the Company's long-term        6. POJK No. 35/POJK.04/2014 concerning Corporate Secretary of Issuers or Public Companies.
the digitalization of Corporate Governance                GCG strategy. Digitalization has helped XL Axiata          7. POJK No. 8/POJK.04/2015 concerning Website of Issuers or Public Companies.
implementation as one of the GCG principles within        maintain business sustainability and increase value        8. POJK No. 21/POJK.04/2015 concerning the Implementation of Public Company Governance Guidelines.
the Company. XL Axiata also updated its GCG               for stakeholders.                                          9. POJK No. 31/POJK.04/2015 concerning Disclosure of Material Information or Facts by Issuers or Public Companies.
Roadmap to align with the Company's strategy and                                                                     10. POJK No. 55/POJK.04/2015 concerning the Establishment and Work Guidelines of the Audit Committee.
the latest developments in Corporate Governance           XL Axiata believes that adhering to good corporate         11. POJK No. 56/POJK.04/2015 concerning the Establishment and Guidelines for the Preparation of Internal Audit Unit Charter.
practices.                                                governance practices will help the Company achieve         12. POJK No. 29/POJK.04/2016 concerning Annual Report of Issuers or Public Companies.
                                                          its goal of becoming the Leading Convergence               13. POJK No. 11/POJK.04/2017 concerning Ownership Report or Any Change in Share Ownership of Public Companies.
                                                                                                                     14. POJK No. 15/POJK.04/2020 concerning the Plan and Implementation of the General Meeting of Shareholders of Public Companies.
This year, XL Axiata launched a new system called         Operator in Indonesia. Moreover, XL Axiata is
                                                                                                                     15. POJK No. 16/POJK.04/2020 concerning the Implementation of Electronic General Meeting of Shareholders of Public Companies.
the "Single Registration System" or SRS. SRS is           committed to complying with regulations by
                                                                                                                     16. POJK No. 17/POJK.04/2020 concerning Material Transactions and Changes in Business Activities.
a single platform for registering, numbering, and         proactively implementing initiatives that prioritize       17. POJK No. 42/POJK.04/2020 concerning Affiliate Transactions and Conflict of Interest Transactions.
categorizing all corporate documents within the           socially and environmentally responsible operational       18. SEOJK No. 32/SEOJK.04/2015 concerning Guidelines for Public Company Governance.
organization, integrated with XL Axiata's repository      activities.                                                19. SEOJK No. 16/SEOJK.04/2021 concerning the Format and Content of the Annual Report of Issuers or Public Companies.
system (RMS). With these two systems, we can                                                                         20. Roadmap of Indonesian Corporate Governance Guidelines issued by OJK.
                                                                                                                     21. ASEAN Corporate Governance Scorecard (ACGS) issued by the ASEAN Capital Market Forum (ACMF).
                                                                                                                     22. Indonesian General Guidelines for Corporate Governance issued by the National Governance Policy Committee (KNKG).




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CORPORATE GOVERNANCE                                                                                                                                                                                           CORPORATE GOVERNANCE




GOOD CORPORATE GOVERNANCE PRINCIPLES
In implementing the principles of GCG, XL Axiata has incorporated Digitalization to support the efficiency              TRANSPARENCY
development of every process, consistency, and quality of the Company. Moreover, XL Axiata has also referred
to the basic principles of GCG in accordance with the Indonesian Corporate Governance General Guidelines                To maintain objectivity in conducting business, the corporation provides material
                                                                                                                        and relevant information in a way that is easily accessible and understandable by
(PUG-KI) 2021, which have been updated by the National Committee on Governance Policy (KNKG). These
                                                                                                                        stakeholders. The corporation takes the initiative to disclose not only issues required by
principles are Ethical Conduct, Accountability, Transparency, and Sustainability.
                                                                                                                        laws and regulations but also matters important for decision-making by shareholders,
                                                                                                                        creditors, and other stakeholders.
Herewith an explanation of each GCG principle adopted by the Company:


                                                                                                                           IMPLEMENTATION AT XL AXIATA

                                ETHICAL CONDUCT
                                                                                                                        The Company provides all relevant information that may impact the decision-making
                                In conducting its activities, the corporation always prioritizes honesty, treats all    process of its shareholders through various channels such as the Annual Report,
                                parties with respect, fulfills commitments, and consistently builds and maintains       Financial Statements that can be accessed via the IDX website, the Company’s official
                                moral values and trust. The corporation takes into account the interests of             website, and/or newspapers.
                                shareholders and other stakeholders based on the principles of fairness and
                                equality and is managed independently so that each corporate body does not
                                dominate each other and cannot be intervened by others.



                                    IMPLEMENTATION AT XL AXIATA                                                         SUSTAINABILITY
                                                                                                                        The corporation complies with laws and regulations and is committed to fulfilling its
                                Any decision-making activity in the Company must avoid conflicts of interest. In        responsibilities towards society and the environment to contribute to sustainable
                                cases where any corporate action presents a conflict of interest, it shall only be      development through cooperation with all relevant stakeholders to improve their lives
                                carried out in adherence to the applicable regulations.                                 in a way that aligns with business interests and the sustainable development agenda.

                                All shareholders in the Company are entitled to impartial and equitable treatment
                                as stipulated in the current laws and regulations. Furthermore, each shareholder           IMPLEMENTATION AT XL AXIATA
                                and stakeholder have the right to provide feedback and receive the same level of
                                information concerning the Company.
                                                                                                                        XL Axiata is dedicated to upholding the principles of Environmental, Social, and
                                                                                                                        Corporate Governance in all aspects of its operations. With a strong focus on
                                                                                                                        sustainability and responsible business practices, XL Axiata strives to create a positive
                                                                                                                        impact on the environment and society, while maintaining high corporate governance
                                ACCOUNTABILITY                                                                          standards, reflecting the Company's dedication to long-term value creation and ethical
                                                                                                                        business conduct.
                                The corporation can account for its performance transparently and fairly. For this
                                reason, the corporation must be managed correctly, measurably, and in accordance
                                with corporate interests while still considering the interests of shareholders and
                                stakeholders. Accountability is a prerequisite for achieving sustainable performance.



                                    IMPLEMENTATION AT XL AXIATA
                                                                                                                        DIGITISATION
                                The Company is accountable for every information submitted to shareholders and          The Company is of the opinion that digitalization will enhance business growth,
                                stakeholders.                                                                           improve the efficiency of its current processes, and maintain consistency and quality.
                                                                                                                        It will also enable the organization and its Board Members to evolve and adjust to the
                                The Company is accountable for any activities implemented by any organ of the           ongoing wave of business model disruptions by beginning with the modification of its
                                Company in accordance with their respective duties and responsibilities.                internal governance techniques, Board leadership, structure, and processes.




124                            PT. XL Axiata Tbk | Integrated Annual Report 2023                                                                          PT. XL Axiata Tbk | Integrated Annual Report 2023                                     125
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CORPORATE GOVERNANCE                                                                                                                                                                                      CORPORATE GOVERNANCE




CORPORATE GOVERNANCE                                          8.    Conducting socialization of the Anti Bribery Anti    GCG ASSESSMENT                                             CORPORATE GOVERNANCE
IMPLEMENTATION IN 2023                                              Corruption (ABAC) & Gift Donation Sponsorship                                                                   IMPLEMENTATION
                                                                    (GDS) self declaration completion and refreshing     Asean Corporate Governance Scorecard
To strengthen the implementation of GCG in 2023,                    training related to the implementation of ABAC       (ACGS)                                                     FRAMEWORK
XL Axiata carried out the following actions:                        for employees.                                       In the Fiscal Year 2023, the OECD published new            XL Axiata has in place a framework for implementing
                                                              9.    Holding Annual General Meeting of Shareholders       ACGS parameters in October 2023. The ACGS                  Corporate Governance which can generally be
1.    Refinement and updating of the Company's GCG                  (AGMS).                                              assessment based on these new parameters will be           divided into 3 (three) parts, which are:
      policies, including Procurement Policy, Risk and        10.   Conducting meetings of the Board of Directors,       conducted in 2024.
      Compliance Committee Charter, Information                     the Board of Commissioners, Joint Meetings                                                                      1.   Governance Structure
      Security Policy, Human Capital Policy, and Anti-              of the Board of Directors and the Board of           The latest ACGS Assessment results received by XL               A governance structure consisting of the
      Bribery and Anti-Corruption Policy.                           Commissioners, Nomination and Remuneration           Axiata for the fiscal year 2021 are as follows.                 company’s organs and corporate governance
2.    Updating information on the Company's                         Committee Meetings, Transformation Advisory                                                                          infrastructure.
      website, including updates on the Company's                   Committee Meetings, and Strategy Meetings            Assessors                                                  2.   Governance Process
      policies, core values, changes in the Board of                attended by the Board of Commissioners, Board        The assessment of GCG implementation based on                   A process and mechanism of good corporate
      Directors, disclosure announcements, Financial                of Directors, and leaders one level below the        ACGS parameters for fiscal year 2021 was initiated              governance implementation, consisting of
      Statements,      Privacy   Policy,   AGM-related              Board of Directors.                                  by the Financial Services Authority together with               awareness, internalization, monitoring and
      materials, and information on corporate actions.        11.   Organizing annual Public Expose and investor         PT Bursa Efek Indonesia by appointing PT RSM                    evaluation.
3.    Updating internal policies and procedures of the              gathering for the implementation of Bonds and        Indonesia Consultant as the assessment executor.           3.   Governance Outcome
      Company, including those related to software                  Sukuk.                                                                                                               The result of implementing governance with the
      & product development processes, asset                  12.   Preparing and publishing the 2022 Annual             Assessment Criteria                                             ultimate goal of achieving a “good corporate
      accounting, VAS Partner service processes                     Report.                                              ACGS 2021 is sourced from publicly available                    citizen”.
      & service modifications, vendor document                13.   Implementing the distribution process of             information that can be accessed by external
      exception procedures, and Anti-Bribery and                    dividends for the fiscal year 2022.                  parties of the Company among the Annual Report,
      Anti-Corruption clauses, legal document                 14.   Implementing a blackout period program to            the Company’s website, information disclosure and          CORPORATE GOVERNANCE
      processes, procedures related to Home Business                prevent insider trading.                             notices issued by the Company published in English         STRUCTURE
      operations, financial reporting processes, data         15.   Updating the Company's Record Management             with a deadline until 31 August 2021.
      privacy risk audit procedures, data sharing                   system.                                                                                                         XL Axiata has a Corporate Governance structure
      and data development lifecycle management,              16.   Renewing the Board of Directors' Decisions           The assessment is carried out on five aspects, namely      that is established based on the functions, authorities
      network planning and design processes,                        regarding the Distribution of Duties and             related to the Rights of Shareholders, Equitable           and responsibilities each organ in accordance with
      customer complaint handling procedures.                       Authority of the Board of Directors related to       Treatment of Shareholders, Role of Stakeholders,           Law No. 40 of 2007, Financial Service Authority
4.    Developing and renewal of Power of Attorney                   changes in the composition of the Board of           Disclosure and Transparency dan Responsibility of          Regulation Related and Articles of Association,
      for delegating authority of the Board of                      Directors and adjustments to changes in the          the Board.                                                 consisting of:
      Directors to internal and external parties in                 Company's organization.
      accordance with the regulations set out in the          17.   Creating and preparing reports of share              Assessment Results                                         1.   General Meeting of Shareholders as a forum
      Articles of Association, Limit of Authority (LOA),            ownership and reports of concurrent positions                                                                        for Shareholders to conduct discussions and
      and prevailing laws and regulations.                          for members of the Board of Commissioners,                                                                           decision-making related to XL Axiata.
5.    Conducting training and/or competency                         Board of Directors, and Committees under the            In the assessment of the ASEAN Corporate                2.   The Board of Commissioners as an organ that
      enhancement for the Board of Directors, the                   Board of Commissioners.                                 Governance Scorecard (ACGS) for fiscal year                  serves to conduct supervision over the company
      Board of Commissioners, and committee                   18.   Ensuring there are no conflicts of interest in          2021, the results of which were received by the              management by the Board of Directors.
                                                                                                                            Company in early 2023, the Company obtained
      members under the Board of Commissioners,                     corporate actions by preparing a declaration of                            a score of :
                                                                                                                                                                                    3.   The Board of Directors, as an organ of the
      including topics on Indonesian Economic                       no conflict of interest for the Board of Directors                                                                   Company, functions to manage XL Axiata and
      and the latest developments in the global                     and the Board of Commissioners for affiliate                                                                         represents XL Axiata.
      Telecommunications industry.                                  transactions conducted by the Company in
6.    Conducting Board Induction for new members
      of the Board of Directors related to GCG aspects        19.
                                                                    2023.
                                                                    Implementation of the Company's compliance
                                                                                                                                                 95.15                              These three organs constitute the primary organs in
                                                                                                                                                                                    the Company’s business system. In carrying out its
      in the Company.                                               with capital market regulations on the                                                                          functions, duties and responsibilities, the Board of
7.    Integrating Single Registration System across                 implementation of the Company's corporate                                                                       Commissioners and Board of Directors may establish
      all lines of the Company with the Document                    actions in 2023.                                                                                                the supporting organs.
      Record Management system.




126                               PT. XL Axiata Tbk | Integrated Annual Report 2023                                                                       PT. XL Axiata Tbk | Integrated Annual Report 2023                                127
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                                                                                                                                         GENERAL MEETING OF
CORPORATE GOVERNANCE



                                                                                                                                             SHAREHOLDERS

XL Axiata’s GCG structure is broadly divided into Main Organs and Supporting Organs as follows:




                                   Corporate Governance Structure



                                        General Meeting
                                        of Shareholders




                                                                     Board of
      Board of Director
                                                                   Commissioners




                                          Nomination &                                     Risk and    The General Meeting of Shareholders (GMS) is a               Based on the Articles of Association, and subject to
   President Directors                    Remuneration             Audit Committee        Compliance   corporate organ with authority not granted to the            the prevailing laws and regulation, the GMS has the
                                           Committee                                      Committee    Board of Directors or the Board of Commissioners             authority to:
                                                                                                       within the limits defined in the Articles of Association
                                                                                                       and relevant laws and regulations.                           1.   Approve the Annual Report, which includes the
                                                                                                                                                                         Company’s course of business, as well as the
          Company
          Directors                 Corporate                                                          The GMS serves as a forum for Shareholders to exercise            Board of Commissioners’ Supervisory Activity
                                    Secretary                                                          their rights, execute authority, express opinions, vote,          Report during the fiscal year, as detailed in the
                                                                                                       and request information related to strategic decision-            Company’s Integrated Annual Report.
                                                                                                       making or the management of XL Axiata.                       2.   Ratify the financial statements, comprising of
      Board of Directors                                                                                                                                                 the balance sheet and income statement of the
         Committee                Internal Audit
                                                                                                       There are two types of RUPS at XL Axiata: the                     financial year, audited by a public accountant.
                                                                                                       Annual GMS (AGMS) and the Extraordinary GMS                  3.   Provide approval for the proposed use of the
                                                                                                       (EGMS). The Extraordinary GMS can be held at any                  Company’s profits.
                                                                                                       time based on the needs of the Company, taking               4.   Appoint, or delegate the Board of Commissioners
                               Risk & Compliance
                                                                                                       into account the regulations and the Company's                    to appoint, a Public Accountant for the current
                                                                                                       Articles of Association.                                          year.
                                                                                                                                                                    5.   Appoint and/or dismiss members of the Board
                                                                                                                                                                         of Directors and Board of Commissioners, if
                                                                                                       THE RIGHTS AND AUTHORITY                                          necessary.
                                                                                                       OF SHAREHOLDERS IN THE                                       6.   Determine the remuneration for members
                                                                                                                                                                         of the Board of Directors and the Board of
                                                                                                       GMS                                                               Commissioners.
                                                                                                                                                                    7.   Approve other GMS agendas as duly proposed
                                                                                                       The Company’s Shareholders have the rights to                     in accordance with the provisions of the Articles
                                                                                                       attend the GMS as a self-representative or through                of Association.
                                                                                                       authorized proxies by using Proxy available in the
                                                                                                       Company’s official Website (www.xlaxiata.co.id)
                                                                                                       with the issuance of the GMS Invitation.



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GENERAL MEETING OF SHAREHOLDERS                                                                                                                                                                 GENERAL MEETING OF SHAREHOLDERS




Furthermore, Shareholders have the following rights                       regulations and/or amendments of business          EFFORTS IN ENCOURAGING PARTICIPATION OF SHAREHOLDERS
in the Extraordinary GMS to:                                              activities;
1. Approve the merger, consolidation, acquisition,                 6.     Approve distribution of new shares in portfolio;   The Company grants its Shareholders access to information and materials related to the GMS in the Company’s
     and separation, filing for bankruptcy over the                7.     Approve plan and results allocation from funding   website. Materials related to the agenda discussed in the GMS are also available in the Company’s website from
     Company, the extension of the period of the                          activity;                                          the date of the GMS Invitation.
     Company, dissolution and liquidation.                         8.     Approve the proposed corporate action in
2. Appoint and terminate members of the Board of                          accordance with prevailing regulations.            The Company is implementing e-GMS as a means to facilitate virtual attendance for shareholders during
     Directors and/or Board of Commissioners;                      9.     For transactions that may involve conflicts        the GMS, regardless of their location. This approach differs from holding offline GMS, which could impose
3. Ratify the amendment of Articles of Association;                       of interest, approval must be granted by the       restrictions on shareholder attendance.
4. Approve additional Authorized Capital and/or                           Independent Shareholders or their authorized
     Issued and Paid-Up Capital;                                          representatives in the GMS.
5. Approve material transaction based on                                                                                     GMS CODE OF CONDUCT
     authority threshold as regulated under prevailing
                                                                                                                             The GMS Code of Conduct is published and explained prior to the GMS that include explanations of meeting
                                                                                                                             chairman, meeting agenda, and voting mechanism and procedures in the GMS.

EQUAL TREATMENT OF SHAREHOLDERS
                                                                                                                             GMS QUORUM
The Company practices equal treatment towards all shareholders by ensuring they have access to the same
information and voting mechanisms based on the number of shares held, in accordance with the portion of                      The Company’s GMS quorum refers to the Articles of Association and prevailing regulations, as follows.
its respective share ownership.

                                                                                                                             GMS Quorum for Several Corporate Actions
GMS IMPLEMENTATION                                                                                                                                                          FIRST GMS                                  SECOND GMS

                                        Stages of XL Axiata GMS Organization                                                 NO.          CONDITIONS            ATTENDANCE             APPROVAL               ATTENDANCE                APPROVAL

                                                                                                                                                               >1/2   2/3   3/4   >1/2   >2/3   >3/4   >1/2    1/3   2/3     3/5   >1/2   >2/3    >3/4

                                                                                                                              1    Amendments to the                  N                   N                                  N              N
            5 working days*                                   21 days**                                                            Articles of Association

                                                                                                                              2    Additional Authorized       N                   N                           N                    N
                                                                                                                                   Capital
              01                   02                   03                  04                  05              06            3    Additional Paid-up and      N                   N                           N                    N
                                                                                                                                   Issued Capital

                                                                                                                              4    Ratification of Annual      N                   N                           N                    N
      Notification to          GMS                GMS Invitation          AGMS          Announcement        Summary
                                                                                                                                   Report and Financial
      OJK Regarding        Announcement                                                    of GMS            of GMS
       GMS Agenda                                                                         Summary            sent to               Statements
                                                                                                              OJK             5    Use of Net Profit           N                   N                           N                    N
                                                                                                                              6    Dismissal of Members of     N                   N                           N                    N
                                                                                                                                   the Board of Directors

                                                                                                                              7    Takeover of Company         N                   N                           N                    N
                                                                                                                                   Management by the Board
                                                                                                                                   of Commissioners
                                   14 days**                                   2 working days
                                                                                                                              8    Transfer or pledge 50% or                N                     N                          N                     N
                                                                                             30 days                               more of the Company’s
                                                                                                                                   assets from net worth
* By excluding GMS announcement date
** By excluding announcement data and invitation date
*** By excluding invitation date and GMS date




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GENERAL MEETING OF SHAREHOLDERS                                                                                                                                                          GENERAL MEETING OF SHAREHOLDERS




                                              FIRST GMS                                 SECOND GMS                      ANNUAL GENERAL MEETING                                      Chairman of the Meeting
NO.          CONDITIONS           ATTENDANCE             APPROVAL               ATTENDANCE             APPROVAL         OF SHAREHOLDERS 5 MAY                                       The Meeting was chaired by Mr. Muhamad Chatib
                                                                                                                                                                                    Basri. President Commissioner of the Company, who
                                 >1/2   2/3   3/4   >1/2   >2/3   >3/4   >1/2    1/3   2/3   3/5   >1/2   >2/3   >3/4   2023                                                        was appointed based on the resolution of the Board
 9    Mergers, Consolidations,                 N                    N                        N                    N                                                                 of Commissioners Meeting on 17 February 2023.
      Acquisitions, and                                                                                                 Fulfilment of Legal Procedures for
      Separations                                                                                                       Meeting Convention                                          Management Attendance
 10   Insolvency, Dissolution                                                                                           1.  Notification of Meeting Agenda to OJK on 10             All Members of the Board of Directors and Members
                                               N                    N                        N                    N
                                                                                                                            March 2023;                                             of the Board of Commissioners have attended the
 11   Extension request                        N                    N                        N                    N     2. Announcement of Meeting on 21 March 2023;                GMS meeting both physically and electronically.
      establishment of the                                                                                              3. Invitation for the Meeting on 6 April 2023,
      duration of the Company
                                                                                                                            including the materials that will be presented at       Other Parties
 12   Conflict of Interest       N                   N                           N                 N                        the Meeting;                                            The Company has appointed other parties in this
      *for Independent GMS                                                                                              The entire Announcement and Invitation to the               Meeting, among others:
                                                                                                                        Meeting are published through the Company’s                 1. Mr. Aulia Taufani, S.H. as a Public Notary;
                                                                                                                        website, the Indonesia Stock Exchange’s website,            2. PT Datindo Entrycom as the Share Registrar
                                                                                                                        and through the eASY.KSEI system.                              which has been appointed for the Meeting of
QUESTIONS AND ANSWERS                                        ELECTRONIC VOTING                                                                                                         the Company; and
DURING THE GMS                                                                                                          Meeting Agenda                                              3. Public      Accounting       Firm     Tanudiredja,
                                                             For the Shareholders who authorize the proxy with          1.   Approval on the Company's annual report                   Wibisana, Rintis & Rekan (a member of the
In every implementation of the GMS, both the Annual          e-proxy mechanism through eASY.KSEI application,                including the board of Commissioners'                     PricewaterhouseCoopers networks of firms) as
GMS and the Extraordinary GMS, the Company                   are considered exercising their rights through the              Supervisory Report as well as Ratification of the         Public Accounting Firm
provides an opportunity for attending shareholders           eASY.KSEI application.                                          Company’s Financial Statement for the fiscal           4. Ginting & Rekso diputro in association with Allen
to ask questions related to the agenda of the Meeting                                                                        year ended on 31 December 2022, and granting              & Overy as Legal Consultant.
which will be answered or responded to by the                For the Meeting Participants who attended                       of full release and discharge (volledig acquit
Company. Shareholders who wish to ask questions              electronically through eASY.KSEI application,                   et de Charge) to all Members of the Board of           Attendance Quorum
to the Company during an electronically-held GMS             the voting process took place through the eASY.                 Directors and the Board of Commissioners               The Meeting was attended by shareholders or proxy
may do so through the eASY.KSEI application.                 KSEI application on the E-Meeting Hall me, Live                 from the management and supervisory actions            holders of 10,593,038,934 shares, or 81.036% of the
Furthermore, this question and answer process is             Broadcasting submenu (hereinafter referred to as                carried out for the fiscal year of 2022.               total 13,128,430,665 shares issued by the Company.
recorded and documented in the Minutes of the GMS            “eASY.KSEI e-voting”).                                     2.   Approval on the Allocation of the Company’s
which are prepared by a Notary appointed by the                                                                              Net Profit for Fiscal Year ended on 31 December        Opportunity to Raise Question
Company.                                                     After the voting for the Meeting Agenda was                     2022.                                                  During the Meeting, the Company has provided
                                                             completed, all votes cast by the Meeting’s                 3.   Appointment of Accounting Firm and/or public           the opportunity for shareholders or proxy's holder
Regulations regarding this question and answer               Participants, either through e-Proxy eASY.KSEI and              accountant to perform audit on the Company's           to be able to ask question(s) opinion(s) related to
process are stated in the Articles of Association,           e-Voting eASY.KSEI will be counted by the Share                 Financial Statement for Fiscal year ended 31           the discussion of each agenda of the Meeting Until
GCG Manual, and GMS Rules of Procedure.                      Registrar and the voting calculations results will be           December 2023 and other Financial Statements           the end of the session of the Meeting there were
                                                             verified by the Notary (the Securities Administration           Audit as required by the Company.                      2 (two) shareholders or proxy’s holders who raised
                                                             Bureau and Notary are independent parties).                4.   Accountability Report on the Realization of the        question(s) and/or opinion(s) on first agenda.
                                                             Further, the Notary will announce the results of the            Use of Proceeds of (1) Shelf Bonds II XL Axiata
                                                             vote count to the Meeting’s Participants.                       Tranche I of 2022, (2) Shelf Sukuk Ijarah III          Decision Making Mechanism
                                                                                                                             Tranche I of 2022, And (3) Capital Increase with       Decision making is conducted by e-Voting on the
                                                                                                                             Rights Issue III of PT XL Axiata Tbk.                  eASY.KSEI platform.
                                                                                                                        5.   Determination of Remuneration for the Members
                                                                                                                             of the Board of Directors and the Board of             This Summary of Minutes is a fulfillment of the Financial
                                                                                                                             Commissioners for 2023.                                Services Authority Regulation No. 15/POJK.04/2020
                                                                                                                        6.   Approval of the change to the members of               regarding the Plan and Implementation of the General
                                                                                                                             Directors and/or Board Commissioners of the            Meeting of Shareholders of Public Companies and
                                                                                                                             Company.                                               Financial Services Authority Regulation No. 16/
                                                                                                                                                                                    POJK.04/2020 regarding the Implementation of the
                                                                                                                                                                                    Electronic General Meeting of Shareholders of Public
                                                                                                                                                                                    Companies.



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GENERAL MEETING OF SHAREHOLDERS                                                                                                                                                            GENERAL MEETING OF SHAREHOLDERS




RESOLUTIONS OF THE ANNUAL                                       2.   Allocation   on    Reserve     Fund   amounting     6th Agenda                                                   SUMMARY OF THE ANNUAL
GENERAL MEETING OF                                                   Rp100,000,000 (one hundred million Rupiah); and     1.   Accepted the resignation and grant full release         GENERAL MEETING OF
SHAREHOLDERS, 5 MAY 2023                                        3.   The remaining of Rp557,613,000,000 (five                 and discharge (acquit et de charge) to Budi
                                                                     hundred fifty-seven billion six hundred thirteen         Pramantika as the Director of the Company               SHAREHOLDERS 22 APRIL
AGMS Convention Results: All AGMS results have                       million Rupiah) (rounded) will be recorded as            or his respective supervisory duties from his           2022 RESOLUTIONS
been fully implemented by the Company.                               Retained Earnings to support the Company's               appointment as the member of the Board of
                                                                     business development.                                    Directors of the Company until the end of his           Implementation of AGMS Result: All of the results
1st Agenda                                                                                                                    terms of office or effective as of the closing          of the AGMS have been fully implemented by the
1.    Approved and accepted the Annual Report                   3rd Agenda                                                    of this Meeting, to the extent those actions            Company.
      of the Company's Board Of Directors on the                1.   Appointed Public Accounting Firm Tanudiredja,            reflected in the Annual Report and recorded in
      activities and course of events Of the Company,                Wibisana, Rintis and Partners (member of                 the Company's Financial Statement and not a             1st Agenda
      including but not limited to the results that have             PricewaterhouseCoopers) as the Company                   criminal offense or breach of the prevailing laws       1.   Approved and accepted the Annual Report
      been achieved during the financial year ended                  external auditor with Mr. Lok Budianto, S.E.,            and regulations;                                             of the Company's Board Of Directors on the
      31 December 2022, the Supervisory Report                       Ak., CPA as the Public Accountant to perform        2.   Appointed Feiruz Ikhwan as the Director of the               activities and course of events Of the Company,
      Of the Company's Board of Commissioner for                     audit on the Company's Financial Statements              Company replacing Budi Pramantika effective as               including but not limited to the results that have
      financial year 2022 as well as to approve and                  for Financial Year ended on 31 December 2023             of the closing of this Meeting until the end of              been achieved during the fiscal year ended 31
      ratify the Company's Financial         Statements              and other Financial Statements as required by            term of Directors upon the closing of the Annual             December 2021, the Supervisory Report of the
      for the financial year ended on 31 December                    the Company; and                                         General Meeting of Shareholders which will be                Company's Board of Commissioner for fiscal
      2022 as audited by Public Accounting Firm                 2.   Granted authority to the Board of Commissioners          held in 2024;                                                year 2021 as well as to approve and ratify the
      Tanudiredja, Wibisana, Rintis & Partners; and                  and/or Board of Directors of the Company            3.   With the approval of the resignation and without             Company's Financial Statements for the fiscal
2.    Approved to grant full release and discharge                   to take necessary action and arrangements,               prejudice to the right of the Company's General              year ended on 31 December 2021 as audited by
      (volledig acquit et de charge) for the members                 including but not limited to determine the               Meeting of Shareholders to dismiss each of                   Public Accounting Firm Tanudiredja, Wibisana,
      of the Company's Board of Directors upon the                   amount of professional fee, signing documents,           the members of Directors and/or the Board of                 Rintis & Partners; and
      management and members Of the Company's                        or appoint other Public Accounting Firm listed           Commissioners, the composition of the Board of          2.   Approved to grant full release and discharge
      Board Of Commissioners upon the supervision                    in the Financial Services Authority if for one or        Directors of the Company as of the closing of this           (volledig acquit et de charge) for the members
      that has been conducted in the fiscal year ended               another reason the above-mentioned public                Meeting is as follows:                                       of the Company's Board of Directors upon the
      on 31 December 2022, as long as those actions                  accounting firm is not able to carry out their           ›    President Director: Dian Siswarini                      management and members of the Company's
      reflected in the Annual Report and recorded in                 duties.                                                  ›    Director:                                               Board of Commissioners upon the supervision
      the Company's Financial Statement and not a                                                                                  -   Feiruz Ikhwan                                       that has been conducted in the fiscal year ended
      criminal offense or a breach of the prevailing            4th Agenda                                                         -   Abhijit J. Navalekar                                on 31 December 2021, as long as those actions
      laws and regulations.                                     This agenda does not require any vote from the                     -   Yessie D. Yosetya                                   reflected in the Annual Report and recorded in
                                                                Shareholders.                                                      -   David Arcelus Oses                                  the Company's Financial Statement and not a
2nd Agenda                                                                                                                         -   I Gede Darmayusa                                    criminal offense or a breach of the prevailing
1.    Approved allocation of the Company's net profit           5th Agenda                                               4.   Authorized with right of substitution to the                 laws and regulations.
      for the fiscal year ended 31 December 2022 as             1.   Granted authorization to the Company's                   member of the Directors of the Company to
      per following details:                                         Board of Commissioners to determine the                  state the this meeting resolution in relation with      2nd Agenda
      a. 50% of normalized net profit after tax and                  remuneration, bonus, and other benefit for               the change on composition of the Directors              1.   To approve allocation of the Company's net
           minority interest (normalized PATAMI) with the            members of the Company's Board of Directors              of the Company in the deed of Resolution                     profit for the fiscal year ended 31 December 2021
           amount of Rp551,726,000,000 (five hundred                 based on structure and amount of remuneration            Statement of the Meeting made before a Notary                as per following buckets:
           fifty-one billion seven hundred twenty-six                as stipulated under the Company's remuneration           and submit the notification on the change of                 a. 50% of normalized net profit or
           million Rupiah) (rounded) will be distributed to          policy for year ended on 31 December 2023;               Company's data to the Minister of Law and                         Rp552.075.000.000 (five hundred fifty-
           shareholders as dividend, equivalent to Rp42              and                                                      Human Rights of the Republic of Indonesia to                      two billion seventy-five million Rupiah)
           (forty-two Rupiah) per share.                        2.   Granted authorization to the Company's                   obtain letter of receipt of notification on the                   (rounded) will be distributed to shareholders
      b. Grant authorization and power to Company's                  Nominating and Remuneration Committee to                 change of Company’s data from the Minister                        as dividend, equivalent to Rp57 (fifty-one
           Board of Directors with substitution rights               determine the remuneration, bonus and other              of Law and Human Rights of the Republic of                        Rupiah) per share.
           to decide on schedule including terms                     benefits for the members of the Company's                Indonesia.                                                   b. Granted authorization and power to
           and conditions of dividend pay-out to all                 Board of Commissioners based on structure                                                                                  Company's Board of Directors with
           shareholders duly eligible based on the                   and amount of remuneration as stipulated under                                                                             substitution rights to decide on schedule
           prevailing regulations                                    the Company's remuneration policy for financial
                                                                     year ended by 31 December 2023.



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GENERAL MEETING OF SHAREHOLDERS                                                                                                                                                       GENERAL MEETING OF SHAREHOLDERS




          including terms and conditions of dividend              Board of Commissioners based on structure                g.   Listed all the Company’s issued and fully        2.   With the approval of the resignation as
          pay-out to shareholders duly eligible based             and amount of remuneration as stipulate under                 paid shares with the Indonesia Stock                  mentioned above, the composition of the Board
          on the prevailing regulations                           the Company's remuneration policy for financial               Exchange (IDX); and                                   of Commissioners of the Company as of the
2.    Allocation on Reserve Fund amounting                        year ended by 31 December 2022.                          h.   Took all necessary and/or required actions            closing of this Meeting is as follows:
      Rp100,000,000 (one hundred million Rupiah);                                                                               in relation with PUT III, including any                ·    President Commissioner: Dr. Muhamad
      and                                                                                                                       requirements under the applicable laws and                  Chatib Basri
3.    The remaining of Rp735.632.000.000 (seven              SUMMARY OF THE                                                     regulations.                                           ·    Commissioner: Dr. Hans Wijayasuriya
      hundred thirty-five billion six hundred thirty-        EXTRAORDINARY GENERAL                                                                                                          (Shridhir SariputtaHansa Wijayasuriya)
      two million Rupiah) (rounded) will be recorded                                                                  2nd Agenda                                                       ·    Commissioner: Vivek Sood
      as Retained Earnings to support the Company's          MEETING OF SHAREHOLDERS                                  1.   Approved the amendment to Article 4 paragraph               ·    Commissioner: Dr. David Robert Dean
      business development.                                  10 AUGUST 2022                                                (2) of the Company’s Articles of Association on             ·    Independent       Commissioner:      Yasmin
                                                             RESOLUTIONS                                                   the increase of issued and paid-up capital, in                   Stamboel Wirjawan
3rd Agenda                                                                                                                 relation with the Pre-emptive Rights.                       ·    Independent       Commissioner:      Muliadi
1.    Appointed Public Accounting Firm Tanudiredja,                                                                   2.   Approved the granting of authority to the Board                  Rahardja
      Wibisana, Rintis and Partners (member of               Implementation of EGMS Result: All of the results             of Commissioners to declare the realized total              ·    Independent       Commissioner:     Julianto
      PricewaterhouseCoopers) as the Company                 of the EGMS have been fully implemented by the                shares that will have been issued pursuant to                    Sidarto
      external auditor with Mr. Lok Budianto, S.E.,          Company.                                                      the exercise of Pre-emptive Rights; and               3.   Authorized with right of substitution to the
      Ak., CPA as the Public Accountant to perform                                                                    3.   Approved to authorize the Directors to state               Board of Directors of the Company to state
      audit on the Company's Financial Statement for         1st Agenda                                                    the resolutions on the amendment to Article                this meeting resolution in relation with the
      Fiscal Year ended on 31 December 2022 and              1.   Approved the Company’s plan to increase                  4 paragraph (2) in the Company’s Articles of               change on composition of           the Board of
      other Financial Statements as required by the               capital with Pre-Emptive Rights through PUT              Associations in the form of notarial deed.                 Commissioners of the Company in the deed
      Company; and                                                III mechanism with a maximum 2.750.000.000                                                                          of Resolution Statement of the Meeting made
2.    Granted authority to the Board of Commissioners             new shares with the nominal value of IDR 100        3rd Agenda                                                      before a Notary and submit the notification on
      and/or Board of Directors of the Company                    per share based POJK No. 32/2015; and.              1.   Accepted the resignation, grant release and                the change of Company’s data to the Minister
      to take necessary action and arrangements,             2.   Granted authority to Board of Directors (“BOD”)          discharge (acquit et de charge) to Dato’ Mohd.             of Law and Human Rights of the Republic of
      including but not limited to determine the                  to take all necessary actions related to Limited         Izzaddin Bin Idris as the Commissioner of the              Indonesia in order to obtain the letter of receipt
      amount of professional fee, signing documents,              Public Offering (“PUT III”), including but not           Company on his respective supervisory duties               of notification on the change of Company’s data
      or appoint other Public Accounting Firm listed              limited to:                                              from his appointment as the member of the                  from the Minister of Law and Human Rights of
      in the Financial Services Authority if for one or           a. Determined the certainty of the number of             Board of Commissioners of the Company as                   the Republic of Indonesia.
      another reason the above-mentioned public                        shares issued in relation with PUT III (with        of resignation letter on 31 May 2022, to the
      accounting firm is not able to carry out their                   approval of the Board of Commissioners);            extent those actions were reflected in the
      duties.                                                     b. Determined the exercise price in relation             Annual Report and recorded in the Company’s
                                                                       with PUT III;                                       Financial Statement and do not constitute a
4th Agenda                                                        c. Determined the certainty of PUT III schedule;         criminal offense or violate the prevailing laws
1.    Granted authorization to the Company's                      d. Sign all documents required in relation               and regulations; and
      Board of Commissioners to determine the                          with PUT III for submitting the registration
      remuneration, bonus, and other benefit for                       statement to OJK;
      members of the Company's Board of Directors                 e. Negotiated and sign other agreements
      based on structure and amount of remuneration                    relating to the standby buyer with terms
      as stipulate under the Company's remuneration                    and conditions that are deemed beneficial
      policy for year ended on 31 December 2022;                       for the Company by BOD of the Company;
      and                                                         f. Consigned the Company’s shares to the
2.    Granted authorization to the Company's                           collective custody of KSEI in accordance
      Nominating and Remuneration Committee to                         with the Indonesian Central Securities
      determine the remuneration, bonus and other                      Depository’s regulations;
      benefits for the members of the Company's




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BOARD OF COMMISSIONERS
                                                                                                                                                                                                     BOARD OF COMMISSIONERS




                                                                                                                 BOARD OF COMMISSIONERS PROFILES
                                                                                                                 The following are the Board of Commissioners profiles as of 31 December 2023:



Pursuant to the Company's Articles of Association, the Board of Commissioners is a corporate organ that is            Dr. M. Chatib Basri
directly responsible to the General Meeting of Shareholders (GMS) and has the duty to supervise and advise the        President Commissioner
Board of Directors. The primary responsibility of the Board of Commissioners is to ensure that the Company is
managed in line with its business purposes and objectives, as well as to monitor and evaluate the Company's
                                                                                                                      Age                                                     ›   Senior Partner and Founder, Creco Research
GCG practices.                                                                                                        58 years old as of December 2023                            (2010 – present).
                                                                                                                                                                              ›   Senior Lecturer, Fakultas Ekonomi Universitas
                                                                                                                      Nationality
                                                                                                                                                                                  Indonesia (1992 – present).
                                                                                                                      Indonesian
LEGAL REFERENCES                                                                                                                                                              ›   Independent Non-Executive Director, Axiata
                                                                                                                      Domicile                                                    Group Berhad (2015 – 2020)
                                                                                                                      Jakarta, Indonesia                                      ›   Committee Member at the Advisory Council,
1.   Law No. 40 Year 2007 on Limited Liability Company.
                                                                                                                                                                                  Mandiri Institute (2015-2020)
2.   OJK Regulation No. 33/POJK.04/2014 on the Board of Directors and the Board of Commissioners of Issuers           Legal Basis of Appointment                              ›   Senior Fellow Harvard Kennedy School, Harvard
     or Public Company.                                                                                               Resolution of Annual General        Meeting   of            Kennedy School (2015 – 2016).
3.   Articles of Association of the Company.                                                                          Shareholders dated 29 April 2019                        ›   Commissioner, XL Axiata (April 2015 – September
4.   Board Manual & Code of Ethics of the Company                                                                                                                                 2016).
                                                                                                                      Terms of Office
                                                                                                                                                                              ›   Minister of Finance of Republic Indonesia, Ministry
                                                                                                                      29 April 2019 until the closing of Annual General
                                                                                                                                                                                  of Finance of Republic Indonesia (2013 – 2014).
                                                                                                                      Meeting of Shareholders 2024.
                                                                                                                                                                              ›   Chairman of Investment Coordination Board,
BOARD OF COMMISSIONERS COMPOSITION                                                                                    Appointment History in the Company                          Investment Coordination Board of Republic of
                                                                                                                      › President Commissioner, Second Term, appointed            Indonesia (2012 – 2013).
The Board of Commissioners consists of at least two members, including Independent Commissioners, whose                 at the Annual General Meeting of Shareholders         ›   Commissioner, XL Axiata (2011 – 2012).
                                                                                                                        dated 29 April 2019, terms of office 29 April
number is adjusted to the requirements of the prevailing laws and regulations in the capital market sector. If                                                                Multiple Board Membership
                                                                                                                        until the closing of Annual General Meeting of
more than one member of the Board of Commissioners is appointed, one of them may be appointed as the                    Shareholders 2024.                                    › President Commissioner/independent at
President Commissioner.                                                                                               › President Commissioner, First Term, appointed           PT Bank Mandiri (Persero) Tbk.
                                                                                                                        at the Extraordinary General Meeting of               › Co-Chair of The Governing Board of The
The composition of the Board of Commissioners as of 31 December 2023 is as follows:                                     Shareholders dated 29 September 2016, terms of          Pandemic Fund (World Bank)
                                                                                                                        office 2016 – 2019.                                   › Committee Member at the Advisory Council on
              NAME                               POSITION               BASIS FOR APPOINTMENT   TERM OF OFFICE        › Commissioner, First Term, appointed at the              Gender and Development, World Bank.
 Dr. Muhamad Chatib Basri          President Commissioner            EGMS 16 September 2016       2019-2024             Annual General Meeting of Shareholders dated 1
                                                                                                                        April 2015, terms of office 2015 – 2016.              Affiliate Relationsi
 Dr. Hans Wijayasuriya             Commissioner                      AGMS 18 May 2020             2020-2024                                                                   None.
                                                                                                                      › Commissioner, First Term, appointed at the
 Vivek Sood                        Commissioner                      AGMS 29 April 2019           2019-2024             Annual General Meeting of Shareholders dated 14
                                                                                                                        April 2011, terms of office 2011 – 2012.              Association Membership
 Dr. David Robert Dean*            Commissioner                      AMGS 29 April 2019           2019-2024                                                                   None.
 Yasmin Stamboel Wirjawan          Independent Commissioner          AMGS 29 April 2019           2019-2024           Education
                                                                                                                      › PhD. in Economics from Australian National            Training or Competencies Development in 2023
 Muliadi Rahardja                  Independent Commissioner          AMGS 29 April 2019           2019-2024             University, 2001                                      › World Economic Forum, Davos Swiss, 16 - 20
 Julianto Sidarto                  Independent Commissioner          AMGS 29 April 2019           2019-2024           › Master of Economic Development from Australian           January 2023
                                                                                                                        National University, 1996                             › Sharing Session Cyber Attack, Jakarta, 8 June
                                                                                                                      › Bachelor’s Degree in Economics from Universitas          2023
*) Effectively resigned as of 24 December 2023
                                                                                                                        Indonesia, 1992                                       › Refreshment Program : Cyber Security, Jakarta,
                                                                                                                                                                                 26 July 2023
                                                                                                                      Professional Background                                 › Bank Mandiri BOC Retreat 2023, Bali, 15
                                                                                                                      ›  Co-Chair of The Governing Board of The                  December 2023
                                                                                                                         Pandemic Fund (World Bank) (2022-present)            › Indonesian Economic Political Update, XL Axiata
                                                                                                                      › President          Commissioner/Independent              Tower, 10 May 2023
                                                                                                                         Commissioner, PT Bank Mandiri (Persero) Tbk          › Indonesia Telecom Industry, XL Axiata Tower, 10
                                                                                                                         (2020 – present).                                       May 2023
                                                                                                                      › Committee Member at the Advisory Council              › Sharing Session by Ericsson 5G India Journey, XL
                                                                                                                         on Gender and Development, World Bank                   Axiata Tower, 22 November 2023
                                                                                                                         (2016-present)                                       › 2023 Anti-Bribery and Anti-Corruption (ABAC)
                                                                                                                      › President Commissioner, XL Axiata (2016 –                Refresher, Disprz, 31 December 2023
                                                                                                                         present).




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BOARD OF COMMISSIONERS                                                                                                                                                                                BOARD OF COMMISSIONERS




  Dr. Hans Wijayasuriya
  Commissioner




  Age                                                       ›   Commissioner, XL Axiata, (2020 – present)                Multiple Board membership                               Training and Competence Development in 2023
  55 years old as of December 2023                          ›   CEO of Telecommunications Business & Group               › President Commissioner, PT Link Net Tbk               1.   2023 Mobile World Congress, Barcelona, 27
                                                                Executive Vice President, Axiata Group Berhad,           › Committee Member at:                                       February 2023.
  Nationality                                                   (2020 – present)                                           1. Axiata Board Investment Committee of Axiata        2. TM Forum in Bangkok (as a speaker), Bangkok,
  British                                                   ›   Director, Celcom Axiata Berhad, (2020 – 2022)                   Group Berhad.                                         Thailand, 14 March 2023.
                                                            ›   Director, Sri Lankan Airlines Limited, (2020 –             2. Nomination and Remuneration Committee of           3. Axiata Board Jakarta Offsite Visit, XL Jakarta
  Domicile                                                      present)                                                        XL Axiata.                                            Indonesia: Indonesian Economic and Political
  Colombo, Sri Lanka                                        ›   Honorary Head, Sri Lanka Unique Digital Identity           3. Nomination and Remuneration Committee of                Update by Muhamad Chatib Basri, Jayawijaya
                                                                Programme, (2020 – present)                                     PT Link Net Tbk                                       Room, 36th Floor, XL Axiata Tower, Jakarta,
  Legal Basis of Appointment
                                                            ›   Director, Survitec Co., Ltd., (2019 – 2022)                4. Capital      Investment    and     Procuremen           Indonesia, 10 May 2023.
  Resolution of Annual General Meeting of Shareholders
                                                            ›   Director, Axiata Digital Labs (Private) Limited, (2018          Management Committee of Dialog Axiata PLC        4. Axiata Board Jakarta Offsite Visit, XL Jakarta
  dated 18 May 2020
                                                                – present)                                                 5. Board      Nomination     and    Remuneration           Indonesia: Indonesia Telecom Industry Update
  Terms of Office                                           ›   Trustee, Sigiri Trust, (2018 – present)                         Committee of Robi Axiata Limited                      by BCG, Jayawijaya Room, 36th Floor, XL Axiata
  18 May 2020 until the closing of Annual General           ›   Director, Smart Axiata Co., Ltd. (2017 – present)          6. Chairman of Board Risk and Compliance                   Tower, Jakarta, Indonesia, 10 May 2023.
  Meeting of Shareholders 2024                              ›   Limited Partners Advisory Committee, SADIF LP,                  Committee of Ncell Axiata Limited                5. Board ESG Governance: Navigating the
                                                                (2017 – present)                                           7. Board      Nomination     and    Remuneration           Board’s role in ESG KPIs, GRC and Executive
  Appointment History in the Company                        ›   Director, Robi Axiata Limited, (2016 – present)                 Committee and Executive Committee of                  Compensation? By PWC, 28 April 2023.
  Commissioner, appointed at the Annual General             ›   Director, Ncell Axiata Limited, (2016 – present)                Smart Axiata Co., Ltd.                           6. Guest Speaker session – “What Worked for
  Meeting of Shareholders dated 18 May 2022, terms of       ›   Director, Axiata Business Services Sdn Bhd, (2016                                                                     Deutsche”, presented by Niek Jan Van Damme,
  office 18 May 2020 until the closing of Annual General        – present)                                               Affiliate Relations                                          Board of Telstra and ex-Board of Management,
  Meeting of Shareholders 2024.                             ›   Director, Apigate (Private) Limited, (2016 – present)    ›  Group Chief Executive Officer and CEO of                  Deutsche Telekom at the Board Retreat [No.
                                                            ›   Corporate EVP & Regional CEO, South Asia, Axiata            Telecommunications Business & Group Executive             8-23], M Resort & Hotel Kuala Lumpur, Malaysia,
  Education                                                     Group Berhad, (2016 – 2020)                                 Vice President, Axiata Group Berhad.                      12 July 2023.
  › PhD in Digital Mobile Communications from               ›   Director, John Keells Holdings PLC, (2016 – present)     › Director of:                                          7.   Axiata GR&C Annual Conference 2023 –
    University of Bristol UK, 1994.                         ›   Director, Apigate Inc., (2015 – present)                    1. Smart Axiata Co., Ltd.                                 Navigating Risk Horizons building resilience for a
  › Chartered Engineer and Fellow from Institute of         ›   Director, Sigiriya Residencies (Private) Limited,           2. Axiata Digital Labs (Private) Limited                  thriving future organize by Axiata Group Risk and
    Engineering Technology UK, 2004.                            (2015 – present)                                            3. PT Link Net Tbk.                                       Compliance, Virtual, 31 July 2023.
  › MBA from University of Warwick UK, 2003                 ›   Director, Axiata Digital & Analytics Sdn Bhd, (2014         4. CelcomDigi Berhad (Formerly known as Digi.        8. M360 APAC, Seoul:
  › Bachelor’s Degree in Electrical and Electronic              – present)                                                       Com Berhad)                                          › Keynote Speaker: Leading on Open Digital
    Engineering from University of Cambridge UK, 1989.      ›   Chief Executive Officer, Axiata Digital Services Sdn        5. Dialog Axiata PLC                                          Nation: Connectivity & Beyond
                                                                Bhd, (2012 – 2014)                                          6. Robi Axiata Limited                                    › Panel for Digital Leaders Fireside Chat, Seoul,
  Professional Background                                   ›   Director, Tangalle Leisure (Private) Limited, (2012 –       7. edotco Group Sdn Bhd                                       Korea, 7 September 2023
  ›  Group Executive Director and Chief Executive               present)                                                    8. Axiata Enterprise Sdn Bhd (Formerly known as      9. Introduction to 5G Opportunities by McKinsey, 11
     Officer for Telecommunications Business, Axiata        ›   Trustee, Dialog Foundation, (2012 – present)                     Axiata Business Services Sdn Bhd)                    October 2023
     Group Berhad, 2023 – present.                          ›   Director, Sigiriya Leisure (Private) Limited, (2011 –       9. Axiata Investments 1 (India) Limited              10. Artificial Intelligence presented by Stephen
  › President Commissioner, PT Link Net Tbk, (Juni              present)                                                    10. Axiata Investments 2 (India) Limited (in              Rose, IBM at the Board Retreat [No. 15-23],
     2022 – present)                                        ›   Director, Axiata Investments 1 (India) Limited, (2010            winding up process)                                  Conservatory Room, EQ Hotel Kuala Lumpur,
  › Member of Nomination and Remuneration                       – present)                                                  11. Axiata Lanka (Private) Limited                        Malaysia, 8 November 2023.
     Committee, XL Axiata, (2022 – present)                 ›   Director, Axiata Investments 2 (India) Limited, (2010       12. Apigate Inc.                                     11. CelcomDigi Board Strategy Workshop in
  › Joint Acting Group Chief Executive Officer, Axiata          – present)                                                  13. Apigate (Private) Limited                             CelcomDigi Office, CelcomDigi Tower, Petaling
     Group Berhad, (2022 – 2023)                            ›   Trustee Present, Colours of Courage Trust                   14. Dialog Foundation                                     Jaya, Selangor, Malaysia, 16 November 2023.
  › Director, Celcom Digi Berhad (formerly known as             (Guarantee) Limited, (2009 – present                                                                             12. Sharing Session by Ericsson 5G India Journey,
     Digi.com Berhad), (2022 – present)                     ›   Director, Dialog Axiata PLC, (2001 – present)            Association Membership                                       Semeru Room, 36th Floor, XL Axiata Tower,
  › Chairman of Transformation Advisory Committee,          ›   Director, Axiata Lanka (Private) Limited, (1998 –        None.                                                        Jakarta, Indonesia, 22 November 2023.
     XL Axiata, (2021 – February 2024)                          present)
  › Member, National Innovation Commission of Sri           ›   Group Chief Executive Officer, Dialog Axiata PLC,
     Lanka, (2021 – present)                                    (1997 – 2016)




140                             PT. XL Axiata Tbk | Integrated Annual Report 2023                                                                      PT. XL Axiata Tbk | Integrated Annual Report 2023                                   141
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                                       CORPORATE GOVERNANCE                                                                                                                                                              Fast-Tracking with Agility, & Resilience




BOARD OF COMMISSIONERS                                                                                                                                                                                                   BOARD OF COMMISSIONERS




      Vivek Sood
      Commissioner



      Age                                                          ›   Director, Axiata Lanka (Private) Limited (2017 – present)   Affiliate Relations                                            ›   Axiata GR&C Annual Conference 2023 – Navigating
      59 years old as of December 2023                             ›   Director, Axiata Investments (Indonesia) Sdn Bhd            ›  Group Chief Executive Officer and Managing Director,            Risk Horizons building resilience for a thriving future
                                                                       (2017 – present)                                               Axiata Group Berhad                                             organize by Axata Group Risk and Compliance, Virtual,
      Nationality
      Indian                                                       ›   Director, Axiata Investments (Cambodia) Sdn Bhd             › Director:                                                        31 July 2023
                                                                       (2017 – present)                                                  1.  Robi Axiata Limited (Chairman)                       ›   ADA Offsite
      Domicile                                                     ›   Director, Axiata Digital Services Sdn Bhd (2017 –                 2. Boost Holdings Sdn Bhd (Chairman)                     ›   External Speaker: Databricks by Ed Lenta, Databricks
      Kuala Lumpur, Malaysia                                           present)                                                          3. Axiata Digital & Analytics Sdn Bhd (Chairman)             SVP
      Legal basis of Appointment                                   ›   Director, Axiata Digital Labs Sdn Bhd (sebelumnya                 4. CelcomDigi Berhad (formerly known as Digi.            ›   External Speaker: Treasure Data by Kazuki Ohta,
      Resolution of Annual General Meeting of Shareholders             Axiata Management Services Sdn Bhd) (2017 –                           com Berhad)                                              Treasure Data CEO Ritz Carlton, Langkawi, Kedah,
      dated 29 April 2019.                                             present)                                                          5. Dialog Axiata PLC                                         Malaysia, 12 August 2023
                                                                   ›   Director, Axiata SPV4 Sdn Bhd (2017 – present)                    6. Axiata Digital Services Sdn Bhd                       ›   Understanding the new IFRS Sustainability Disclosure
      Appointment History in the Company                                                                                                 7.  Axiata Lanka (Private) Limited
                                                                   ›   Director, Axiata Management Services Sdn Bhd (2017                                                                             Standards (ISSB) by Manohar Benjamin, Farhana
      › Commissioner, Term 2, appointed at the Annual                  – present)                                                        8. Axiata Foundation (Trustee)                               Jabir and David Toh from PricewaterhouseCoopers
        General Meeting of Shareholders dated 29 April
                                                                   ›   Director, Robi Axiata Limited (2017 – present)              Association Membership                                             Malaysia, Axiata Board Room, Level M, Kuala Lumpur,
        2019, terms of office 29 April 2019 until the closing of
                                                                   ›   Director, Axiata (Cambodia) Holding Limited (2017 –         None                                                               Malaysia, 22 August 2023.
        Annual General Meeting of Shareholders 2024.
                                                                       present)                                                                                                                   ›   CelcomDigi MY5G CEO Roundtable, Hilton Kuala
      › Commissioner, Term 1, appointed at the Annual                                                                              Trainings or Competencies Development in 2023
                                                                   ›   Director, Reynolds Holdings Limited (2017 – present)                                                                           Lumpur, Malaysia, 22 August 2023.
        General Meeting of Shareholders dated 31 March                                                                             › 2023 Mobile World Congress, Barcelona, 27 February
                                                                   ›   Director, Axiata Investments (UK) Limited (2017 –                                                                          ›   30 CITIC CLSA Investors’ Forum, Hong Kong, 11 & 12
        2017, terms of office 2017 – 2019.                                                                                            2023.
                                                                       present)                                                                                                                       September 2023.
                                                                                                                                   › Bangladesh Business Summit 2023 for Panel
      Education                                                    ›   Director, Axiata Business Services Sdn Bhd (2017 –                                                                         ›   Bursa Advocacy Sessions for Directors and CEOs
                                                                                                                                      discussion titled “Harnessing the Digital Economu
      › Chartered Accountant license from The Institute of             2018)                                                                                                                          of Main Market Listed Issuers (organized by Bursa),
                                                                                                                                      to Unlock New Frontiers for a smart Bangladesh”
        Chartered Accountant of India, 1989.                       ›   EVP dan Group Chief Marketing Officer, Telenor Group                                                                           Virtual, 19 September 2023.
                                                                                                                                      arranged by country’s apex business body the
      › Bachelor of Commerce from University of New Delhi,             (2015 – 2017)                                                                                                              ›   Khazanah Megatrends Forum 2023, Virtual, 2 October
                                                                                                                                      Federation of Bangladesh Chamber of Commerce
        1985.                                                      ›   CEO of Telenor India, Telenor Group (2014 – 2015)                                                                              2023.
                                                                                                                                      and Industry (FBCCI), Bangabandhu International
      Professional Background
                                                                   ›   CEO of Grameenphone, Bangladesh, Telenor Group                                                                             ›   Introduction to 5G Opportunities y McKinsey team –
                                                                                                                                      Conference Center, Dhaka, 12 March 2023.
                                                                       (2013 – 2014)                                                                                                                  Nimal Manuel, Vlad Kulagin, Abhyuadaya Shrisvastaya
      › Group Chief Executive Officer and Managing Director,                                                                       › Bursa Malaysia Mandatory Accreditation Programme
         Axiata Group Berhad (2023 – present)
                                                                   ›   CFO of Telenor India, Telenor Group (2011 – 2012)                                                                              and Ferry Griipink, Virtual, 11 October 2023.
                                                                                                                                      (MAP), Virtual, 4, 5, & 6 April 2023.
      › Joint Acting Group Chief Executive Officer, Axiata         ›   CFO and COO of Tata AIA Life Insurance, Tata AIA Life                                                                      ›   2024 Malaysia Budget presented by PWC Tax
                                                                                                                                   › Politics and Global Market, presented by Jimmy
                                                                       Insurance, Limited, Mumbai India (2006 – 2010)                                                                                 Malaysia, Virtual, 11 October 2023.
         Group Berhad (2022 – 2023)                                                                                                   Quigley, Exec VC, International Corporate &
      › Member, Transformation Advisory Committee, XL              Multiple Board Membership
                                                                                                                                                                                                  ›   Boost Holdings board retreat
                                                                                                                                      Investment Banking, BoFA, Virtual, 20 April 2023.
                                                                                                                                                                                                  ›   External Speaker: Fintech – Coming of Age by Erande
         Axiata (2021 – February 2024)                             Committee Member on:                                            › Board ESG Governance: Navigating the Board’s role                Yashraj, Managing Partner of BCG India
      › Member, Risk and Compliance Committee, XL Axiata           1.  Board Sustainability Committee (formerly known                 in ESG KPIs, GRC and Executive Compensation?                ›   External Speaker: Scaling a fintech in Indonesia: A
         (2019 – 2022)                                                 as Board Annual Report Committee) and Board                    Presented by Andrew Chan, Partner, Strategy and                 Founders perspective by Adrianus Hitijahubessy CEO
      › Commissioner, XL Axiata (2017 – present)                       Risk and Compliance Committee of Axiata Group                  Transformation Leader, Sustainability & Climate                 & Founder of Julo
      › Group CFO, Axiata Group Berhad (2017 – present)                Berhad.                                                        Change and Farhana Jabir, Director, Sustainability &
                                                                   2. Board Nomination and Remuneration Committee
                                                                                                                                                                                                  ›   External Speaker: Banking as a Service: How real is
      › Chairman, Boost Holdings Sdn Bhd (2022 – present)                                                                             Climate Change, Virtual, 26 April 2023.                         it by Sammeer Sharma, Managing Director, Retail
      › Chairman, Axiata Digital & Analytics Sdn Bhd (2022             of Robi Axiata                                              › Axiata Board Jakarta Offsite Visit                               Banking Standard Chartered Bank
         – present)                                                3. Board Investment Committee (formerly Capital                 › Indonesia Economic & Political Update by Muhamad
                                                                       Investment and Procurement Management
                                                                                                                                                                                                  ›   External Speaker: Fundraising for Fintechs: Is there a
      › Chairman, Axiata SPV5 (Labuan) Limited (2020 –                                                                                Chatib Basri                                                    Silver lining by Jan Metzger, Managing Director, Citi Asia
         present)                                                      Committee and Board Risk and Compliance                     › Indonesia Telecom Industry Update by BCG                         Pacific Head of Banking, Capital Markets, Advisory and
                                                                       Committee of Dialog Axiata PLC                                 XL Jakarta Indonesia, 10 May 2023.
      › Director, Axiata Digital Ecode Sdn Bhd (2019 – present)                                                                                                                                       James Perry, Managing Director, Citi Asia Pacific Co-
                                                                   4. Board Governance and Risk Management                         › UBS OneAsean Conference 2023, The Fullerton Hotel
      › Director, Dialog Axiata PLC (2019 – present)                                                                                                                                                  Head of Technology Investment Banking, EQ Hotel,
                                                                       Committee of CelcomDigi Berhad
      › Director, Axiata Digital Lands (Private) Limited (2018                                                                        Singapore, 30 May 2023.                                         Kuala Lumpur, Malaysia, 4 November 2023.
                                                                   5. Board Remuneration Committee of Axiata Digital
         – present)                                                                                                                › GEC Meeting, Colombo, Sri Lanka, 5 June 2023.                ›   GLIC Integrity Event (GIE 2023) organized by
                                                                       & Analytics Sdn Bhd.
      › Director, Axiata SPV1 (Labuan) Limited (2017 – present)                                                                    › Talent Council, Colombo, Sri Lanka, 6 June 2023.                 Khazanah, Royale Chulan Hotel, Kuala Lumpur,
                                                                   6. Board Remuneration Committee of Boost Holdings
      › Director, Axiata SPV2 Berhad (2017 – present)                  Sdn Bhd.
                                                                                                                                   › CelcomDigi MY5G CEO Roundtable: Realising the True               Malaysia, 7 November 2023.
      › Director, Axiata Investments (Singapore) Limited (2017     7.  Board Remuneration Committee of Axiata Digital                 Potential of 5G for Malaysian Businesses, St Regis,         ›   Artificial Intelligence presented bu Stephen Rose, IBM
         – present)                                                    Labs (Private Limited).                                        Kuala Lumpur, Malaysia, 3 July 2023.                            at the Board Retreat [No. 15-23], Conservatory Room,
      › Director, Axiata Investments (Labuan) Limited (2017 –                                                                      › Guest Speaker session - “What Worked for Deutsche”,              Kuala Lumpur, EQ Hotel, Kuala Lumpur, Malaysia, 8
         present)                                                                                                                     presented by Niek Jan Van Damme, Board of Telstra               November 2023.
                                                                                                                                      and ex-Board of Management, Deutsche Telekom at             ›   CelcomDigi Board Strategy workshop by CD
                                                                                                                                      the Board Retreat [Np. 8-23], M Resort & Hotel, Kuala           Management Team, CelcomDigi Tower, Petaling Jaya,
                                                                                                                                      Lumpur, Malaysia, 12 July 2023.                                 Selangor, Malaysia, 16 November 2023.
                                                                                                                                                                                                  ›   Sharing Session by Ericsson 5G India Journey bu Nitin
                                                                                                                                                                                                      Bansal and Dr. Ir. Ng Thiaw Seng of Erricsson, XL Tower,
                                                                                                                                                                                                      22 November 2023.




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                                     CORPORATE GOVERNANCE                                                                                                                                          Fast-Tracking with Agility, & Resilience




BOARD OF COMMISSIONERS                                                                                                                                                                             BOARD OF COMMISSIONERS




  Dr. David R. Dean*                                                                                                Yasmin Stamboel Wirjawan
  Commissioner                                                                                                      Independent Commissioner



                                                                                                                    Age                                                      ›   Member of Audit Committee, XL Axiata (2011-
      Age                                                        Professional Background                            55 years old as of December 2023                             2016)
      6 years old as of December 2023                            › Supervisory Board Member, SUSS Micro Tec SE,                                                              ›   Advisor, PT Pemeringkat Efek Indonesia (PEFINDO)
                                                                                                                    Nationality                                                  (2010 - 2016)
                                                                    Munich, (2020 – present)
      Nationality                                                                                                   Indonesian                                               ›   Held several positions, the most recent of which
                                                                 › Director, Ncell Axiata Ltd, (2019 – present)
      British and German Nationalities                           › Commissioner, XL Axiata, (2018 – present)                                                                     was Director, Analytical Manager, and Team Leader
                                                                                                                    Domicile
                                                                 › Independent Non-Executive Director, Axiata                                                                    for Corporate and Infrastructure Ratings for South
      Domicile                                                                                                      Jakarta, Indonesia
                                                                    Group Berhad, (2017 – Current)                                                                               Asia and Southeast Asia, S&P Global Ratings
      Munich, Germany                                            › Independent Commissioner, XL Axiata, (2016 –                                                                  (formerly Standard & Poor’s) (2001 - 2010).
                                                                                                                    Legal Basis of Appointment
                                                                    2018)                                           Resolution of Annual General Meeting of Shareholders     ›   Held several positions, the most recent of which
      Legal Basis of Appointment                                                                                                                                                 was as Head of Equity Research, PT Bahana
                                                                 › Member of the Global Future Council Forum        dated 29 April 2019
      Resolution of General Meeting of Shareholders                                                                                                                              Securities (1995 - 1997)
                                                                    on the Digital Economy and Society, World
      dated 29 April 2019
                                                                    Economic Forum, (2012 – 2019)                   Term of Office
                                                                 › Senior Partner, The Boston Consulting Group      29 April 2019 until the closing of Annual General        Multiple Board Membership
      Terms of Office
                                                                    (BCG), (1985 – 2013)                            Meeting of Shareholders 2024
      29 April 2019 until the closing of Annual General                                                                                                                      Chairman of Board Risk and Compliance Committees
      Meeting of Shareholders 2024.                                                                                 Appointment History in the Company                       at XL Axiata
                                                                 Multiple Board Membership
                                                                 None                                               › Independent Commissioner, term 3, appointed
      Appointment History in the Company                                                                                                                                     Affiliate Relations
                                                                                                                      at the Annual General Meeting of Shareholders
      › Commissioner, term 2, appointed at the Annual                                                                                                                        None
                                                                 Affiliate Relations                                  29 April 2019, term of office 29 April 2019 until
        General Meeting of Shareholders 29 April 2019,
                                                                 Independent Non-Executive Director, Axiata Group     the closing of the Annual General Meeting of
        terms of office 29 April 2019 until the closing of                                                                                                                   Association Membership
                                                                 Berhad                                               Shareholders 2024.
        Annual General Meeting of Shareholders 2024.                                                                                                                         None
                                                                                                                    › Independent Commissioner, term 2, appointed at
      › Commissioner, term 1, appointed at the Annual            Association Membership                               the Annual General Meeting of Shareholders 22          Trainings and Competence Development in 2023
        General Meeting of Shareholders 9 March 2018,            None                                                 April 2014, term of office 2014 – 2019.                › Leadership for Digital Transformation, London, 20
        term of office 2018 - 2019.
                                                                                                                    › Independent Commissioner, term 1, appointed at            February.
      › Independent Commissioner, term 1, appointed
                                                                                                                      the Annual General Meeting of Shareholders 14          › 2023 Mobile World Congress, Barcelona, 27
        at the Extraordinary General Meeting of
                                                                                                                      April 2011, term of office 2011 - 2014.                   February 2023.
        Shareholders 29 September 2016, term of office          *) Effectively resigned as of 24 December 2023
        29 September 2016 to 9 March 2018.                                                                                                                                   › Axiata Group Risk & Compliance Conference 2023,
                                                                                                                    Education
                                                                                                                                                                                Virtual, 31 July.
                                                                                                                    › Master of Science in Management and Systems
      Education                                                                                                                                                              › Indonesian Economic and Political Update, XL
                                                                                                                      from New York University, 2020
      › Doctor of Philosophy in Theoretical Physics from                                                                                                                        Axiata Tower, 10 May.
                                                                                                                    › Master of Science in Finance from Brandeis
        Wolfson College, University of Oxford, 1979.                                                                                                                         › Indonesia Telecom Industry Update, XL Axiata
                                                                                                                      University, 2000.
      › Master of Arts in Physics from Oriel College,                                                                                                                           Tower, 10 May.
                                                                                                                    › Bachelor of Art in International Business from
        University of Oxford, 1982.                                                                                                                                          › Sharing Session by Ericsson 5G India Journey, XL
                                                                                                                      American University of Paris, 1992.
      › 1st Class Honours (BA) from Oriel College,                                                                                                                              Axiata Tower, 22 November.
        University of Oxford, 1983                                                                                  Professional Background                                  › 2023 Anti-Bribery and Anti-Corruption (ABAC)
                                                                                                                    › Member of Transformation Advisory Committee               Refresher, Disprz, December 31.
                                                                                                                       (2021 - February 2024)
                                                                                                                    › Chairman of Risk and Compliance Committee, XL
                                                                                                                       Axiata (2020 - present)
                                                                                                                    › Held several positions. Currently as Member of
                                                                                                                       Board of Trustees, Ancora Foundation (2008 -
                                                                                                                       present)
                                                                                                                    › Chairman of Nomination and Remuneration
                                                                                                                       Committee, XL Axiata, (2017 - 2021)
                                                                                                                    › Independent Commissioner, XL Axiata (2011 -
                                                                                                                       present)
                                                                                                                    › Chairman of Audit Committee, XL Axiata (2016 –
                                                                                                                       2019)




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                                    CORPORATE GOVERNANCE                                                                                                                                                 Fast-Tracking with Agility, & Resilience




BOARD OF COMMISSIONERS                                                                                                                                                                                   BOARD OF COMMISSIONERS




                                                                                                                        Julianto Sidarto
  Muliadi Rahardja
                                                                                                                        Independent Commissioner
  Independent Commissioner


                                                                                                                        Age                                                        ›   Member of Board Risk and Compliance Committee,
      Age                                                      Multiple Board Membership                                62 years old as of December 2023                               XL Axiata (2019 – present))
      64 years old as of December 2023                         › Independent Commissioner, PT Bank Mandiri                                                                         ›   Chairman of Audit Committee, XL Axiata (2019 - present)
                                                                 (Persero) Tbk                                          Nationality                                                ›   Independent Commissioner, XL Axiata (2018 - present)
      Nationality                                                                                                       Indonesian                                                 ›   Member of Audit Committee, XL Axiata (2018 - 2019)
                                                               › Chairman of Nomination and Remuneration
      Indonesian                                                 Committee, XL Axiata.                                                                                             ›   Independent Commissioner, PT Mosaik Manajemen
                                                                                                                        Domicile
                                                               › Member of Audit Committee, XL Axiata.                                                                                 Global (2017 - present)
      Domicile                                                                                                          Jakarta, Indonesia
                                                               › Member of Nomination and Remuneration                                                                             ›   Member of Audit Committee, PT Ace Hardware
      Jakarta, Indonesia                                                                                                                                                               Indonesia Tbk (2016 - present)
                                                                 Committee, PT Bank Mandiri Tbk.                        Legal Basis of Appointment
                                                               › Member of Audit Committee, PT Bank Mandiri Tbk.        Resolution of Annual General Meeting of Shareholders       ›   Independent Commissioner, PT Mediatrac Sistem
      Legal Basis of Appointment                                                                                                                                                       Komunikasi (2015 - present)
      Resolution of Annual General         Meeting   of                                                                 dated 29 April 2019
                                                               Affiliate Relations                                                                                                 ›   Managing Director of Operations in ASEAN,
      Shareholders dated 29 April 2019
                                                               None                                                     Term of Office                                                 Accenture (2013 - 2015)
      Terms of Office                                                                                                   29 April 2019 until the closing of Annual General          ›   Country Managing Director of Indonesia, Accenture
                                                               Association Membership                                   Meeting of Shareholders 2024                                   (2002 - 2013)
      29 April 2019 until the closing of Annual General
                                                               None
      Meeting of Shareholders 2024
                                                                                                                        Appointment History in the Company                         Multiple Board membership
                                                               Trainings and Competence Development in                  › Independent Commissioner, term 2, appointed at the       Committee Member:
      Appointment History in the Company
                                                               2023                                                       Annual General Meeting of Shareholders on 29 April       › Member of Board Audit Committee of PT XL Axiata
      › Independent Commissioner, Second Term,
                                                               › Leadership for Digital Transformation, London, 20        2019, term of office 29 April until the closing of the     Tbk
        appointed based on the Annual General Meeting
                                                                  February 2023.                                          Annual General Meeting of Shareholders 2024.             › Member of Board Risk and Compliance Committee
        of Shareholders dated 29 April 2019, terms of
                                                               › 2023 Mobile World Congress, Barcelona, 27              › Independent Commissioner, term 1, appointed at the       › Member of Audit Committee of PT Ace Hardware
        office 29 April 2019 until the closing of Annual
                                                                  February 2023.                                          Annual General Meeting of Shareholders on 9 March          Indonesia Tbk
        General Meeting of Shareholders 2024.
                                                               › Indonesian Economic and Political Update, XL             2018, term of office 2018 - 2019.
      › Independent Commissioner, First Term, appointed
                                                                  Axiata Tower, 10 May 2023.                                                                                       Affiliate Relations
        based on the Extraordinary General Meeting
                                                               › Indonesia Telecom Industry Update, XL Axiata           Education                                                  None
        of Shareholders dated 15 august 2017, terms of
                                                                  Tower, 10 May 2023.                                   › MBA from UCLA Anderson School of Management,
        office 2017 – 2019.                                                                                                                                                        Association Membership
                                                               › Sharing Session by Ericsson 5G India Journey, XL         1988.
                                                                  Axiata Tower, 22 November 2023.                       › Master’s degree in computer science from                 None
      Education
      › Master of Business Administration (MBA) from           › Anti-Bribery and Anti-Corruption (ABAC)                › Johns Hopkins University, 1984
                                                                  Refresher, Disprz, 31 December 2023.                                                                             Trainings and Competence Development in 2023
        Massachusetts Institute of Technology (MIT)                                                                     › Bachelor of Science in Electrical Engineering from
                                                                                                                                                                                   › Leadership for Digital Transformation, London, 20
        Cambridge USA, 1988                                                                                               Johns Hopkins University, 1984
                                                                                                                                                                                      February 2023.
      › Accounting Degree and CPA from Faculty of                                                                                                                                  › 2023 Mobile World Congress, Barcelona, 27 February
        Economics, University of Indonesia, 1984.                                                                       Professional Background
                                                                                                                        › Independent Commissioner, PT Honest Financial               2023.
                                                                                                                           Technologies (2022 - present)                           › Indonesian Economic and Political Update, XL Axiata
      Professional Background
                                                                                                                        › Chairman of Board Audit Committee, PT Honest                Tower, 10 May 2023.
      ›  Independent Commissioner PT Bank Mandiri Tbk
                                                                                                                           Financial Technologies (2022 – present)                 › Indonesia Telecom Industry Update, XL Axiata Tower,
         (March 2022 – present)
                                                                                                                        › Chairman of Risk and Monitoring Committee, PT Honest        10 May 2023.
      › Treasurer, Atmajaya Foundation (2018 – present)
                                                                                                                           Financial Technologies (2022 – present)                 › Sharing Session by Ericsson 5G India Journey, XL
      › Independent Commissioner, XL Axiata (2017 –
                                                                                                                        › Chairman of Nomination and Remuneration Committee,          Axiata Tower, 22 November 2023.
         present)
                                                                                                                           PT Honest Financial Technologies (2022 – present)       › 2023 Anti-Bribery and Anti-Corruption (ABAC)
      › Chairman of Nominating and Remuneration
                                                                                                                        › Member of Board Transformation Advisory Committee,          Refresher, Disprz, 31 December 2023.
         Committee, XL Axiata (2017 – 2022)
      › Commissioner, PT Adira Dinamika Multi Finance                                                                      XL Axiata (2021 – February 2024)
         Tbk (2017 – 2022)
      › Director, SME Business Banking, Operation and
         CREM, Regional Corporate Office, Sales, and
         Distribution, and lastly as Deputy President                                                                BOARD CHARTER AND                                             The Board Manual includes the following:
         Director, PT Bank Danamon Indonesia Tbk (1989
         – 2017).
                                                                                                                     MANUAL                                                        1. Criteria and composition.
                                                                                                                                                                                   2. Duties and responsibilities.
                                                                                                                     The Company has established a Board Manual that               3. Code of Ethics that includes arrangements for
                                                                                                                     includes the Work Guidelines and Code of Ethics                   conflicts of interest, confidentiality of Company
                                                                                                                     for the Board of Directors. This guide assists the                documents and compliance with prevailing
                                                                                                                     members of the Board of Directors in maintaining a                regulations.
                                                                                                                     professional and collaborative working relationship           4. Procedures for procuring meetings include the
                                                                                                                     and in enhancing the effectiveness of the duties                  quorum of the meeting and the right to vote.
                                                                                                                     and responsibilities of each member of the Board of           5. Remuneration.
                                                                                                                     Director.                                                     6. Distribution of authority.


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                                 CORPORATE GOVERNANCE                                                                                                                                                   Fast-Tracking with Agility, & Resilience




BOARD OF COMMISSIONERS                                                                                                                                                                                  BOARD OF COMMISSIONERS




                                                                 stated in the Articles of Association and existing   RESIGNATION POLICY OF THE                                     Wirjawan, Muliadi Rahardja and Julianto Sidarto. The
DUTIES AND RESPONSIBILITIES                                      Regulations, which includes all business dealings    BOARD OF COMMISSIONERS                                        Company’s Independent Commissioners as of 31
OF THE BOARD OF                                                  that make up at least 5% of the Company’s                                                                          December 2023 is in accordance with POJK No. 33/
                                                                 gross income (total revenue before discounts)        The Board of Commissioners resignation policy is              POJK.04/2014, which is 50% of the total members
COMMISSIONERS                                                    or 10% of its Net Tangible Assets.                   regulated in the Company’s Articles of Association            of the BOC.
                                                            ›    Governance Monitoring                                and the Board Manual where respective members
The duties and responsibilities of the Board of                  Monitoring and reviewing the implementation of       of the Board must submit their resignation through            Criteria of Independent Commissioners
Commissioners are stipulated under the Articles                  Corporate Governance in the Company.                 formal written notification to the Company.                   Each member of the Company’s Independent
of Association in accordance with the Regulations           ›    Disclosure of Related Parties                                                                                      Commissioner has fulfilled the following criteria:
No. 40 of 2007 on Limited Liabilities Companies                  Disclosing to the Company on a regular basis any     The formal resignation letter must be addressed to            1. He/she does not work or has the responsibility
and Financial Services Authority Regulation                      related parties associated with the members.         the Nominating and Remuneration Committee and                    or authority to plan, lead, control or supervise
No. 33/POJK.04/2014. Moreover, the Board of                 ›    Disclosure of Shareholding                           a copy of the resignation letter must be submitted               the Company in the last 6 (six) months.
Commissioners duties and responsibilities are also               Reporting the share ownership of members             to the Board of Directors and Corporate Secretary.            2. He/she does not have any shares, directly or
stipulated in the Company’s Corporate Governance                 and their families within the Company and/or in      Furthermore, the Company will hold a GMS to decide               indirectly, in the Company
Policy and Board Manual.                                         other companie.                                      on the resignation submitted.                                 3. He/she is not an affiliated party to Company’s
                                                            ›    Duties and Responsibilities of the President                                                                          Board of Commissioners, Board of Directors or
The Board of Commissioners of XL Axiata is                       Commissioner                                         Aside from the abovementioned voluntary resignation,             majority Shareholders.
responsible in carrying the following:                          The President Commissioner of the Company             the terms of office of the Board member shall be              4. He/she does not have any direct or indirect
›   Approving Business Plan                                     is responsible for coordinating the collective        automatically ended upon the following conditions:               business relationship related with the core
    Endorse the Company’s proposed Business Plan                supervisory duties of the Board of Commissioners,     1. If he/she is involved in a civil, criminal, monetary          business of the Company. If he/she is also
    for the upcoming financial year and with its                as well as acting as the chairman for the Board of        crime and/or other dispute in a judiciary                    a member of the Company’s Board Audit
    strategy, at least 60 days prior to the start of            Commissioners Meeting, the Joint Meeting of the           institution    and/or    arbitration       institution       Committee (BAC), he/she can only be
    the new financial year. Additionally, the Board             Board of Commissioners and Directors, and the             whether in Indonesia or a foreign country, or                reappointed one (1) time as member of BAC
    of Directors shall regularly examine and provide            General Meeting of Shareholders, in accordance            an administrative dispute with an authorised                 after the end of BAC term of office.
    guidance on the Company’s current business                  with the Articles of Association and prevailing           government institution including any dispute in
    plans.                                                      regulations.                                              relation to manpower/industrial matters.                  Independency of the Independent
›   Provide Oversight of the Company                                                                                  2. If he/she passed away.                                     Commissioners
    Overseeing both the development and the                                                                           3. Not re-appointed upon the conclusion of terms              All members of the Independent Commissioner have
    performance of the Board of Directors, which            BOARD OF COMMISSIONERS                                        of office.                                                signed a Statement certifying fulfilment of criteria as
    entails reporting to the GMS about all the duties       REQUIREMENTS AND                                          4. Dismissed by the GMS.                                      well as his/her independence of position in accordance
    and supervisory measures that were carried out                                                                    5. Declared bankrupt or insolvent based on court              with the criteria as set under prevailing regulations.
    in the preceding financial year.                        APPOINTMENT POLICY                                            decision.
›   Board of Commissioners Meetings                                                                                   6. No longer qualified according to the prevailing            The Statement Letters are documented by the
    Organizing and participating in the Board of            The Senior Executive Nomination Policy governs                legislations and regulations.                             Corporate Secretary.
    Commissioners Meeting and Joint Meeting of              the appointment policy for the Company's Board of
    the Board of Commissioners and Directors, in            Commissioners. The Corporate Secretary submits
    accordance with the applicable regulations. The         candidates for the Board proposed by Shareholders         TERM OF OFFICE                                                BOARD OF COMMISSIONER
    Board of Directors shall examine and authorize          and/or Minority Shareholders to the Company's                                                                           MEETINGS
    the minutes of the meetings that are drafted by         Nomination and Remuneration Committee.                    The Terms of Office of the Company’s Board of
    the Corporate Secretary.                                                                                          Commissioners is five (5) years and he/she may be             Board of Commissioners Meeting Policy
›   Annual Report                                           The Nominating and Remuneration Committee                 re-appointed for the same period. If a Commissioner           In general, the policy for the Board of Commissioners
    Reviewing and endorsing the Annual Report               will further review the nomination proposal in the        is appointed to replace a vacant position (either by          meetings is as follows:
    that is drafted by the Board of Directors. The          Nominating and Remuneration Committee Meeting             termination or otherwise), then he/she shall serve            1. Board of Commissioners Meeting and Joint
    Board of Commissioners shall verify that the            to ensure the fulfilment of candidates’ requirements,     the remaining term of the vacant position/existing                 Meeting of the Board of Commissioners and
    Annual Report comprises precise and accurate            qualifications as well as background to be submitted      Commissioner.                                                      Directors scheduled for every financial year
    information.                                            to the GMS for approval purpose.                                                                                             must be arranged before the start of the
›   Public Accountant                                                                                                                                                                    financial year. The schedule for the Board of
    Propose a Public Accountant and/or Public               The requirement as well as qualification of Board         INDEPENDENT                                                        Commissioners meetings in 2022 was submitted
    Accountant Firm for the current financial year in       members of the Company refers to POJK No. 33/             COMMISSIONERS                                                      by the Corporate Secretary at the beginning of
    accordance with prevailing regulations.                 POJK.04/2014 and as required by the Company,                                                                                 2023 to each member of the Board.
›   Corporate Action                                        including to meet the diversity of skills and total       As of 31 December 2023 the Company has 3 (three)              2. The Board of Commissioners Meeting must
    Examine and provide authorization for the               composition of the Board itself.                          Independent Commissioners from a total of 6 (six)                  be convened at least once every two months,
    Corporate Action within the limits of authority as                                                                members of the Board, namely Yasmin Stamboel                       chaired by the President Commissioner or other



148                             PT. XL Axiata Tbk | Integrated Annual Report 2023                                                                         PT. XL Axiata Tbk | Integrated Annual Report 2023                               149
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BOARD OF COMMISSIONERS                                                                                                                                                                                           BOARD OF COMMISSIONERS




          member of the Board as appointed in the Meeting                     reached, then a simple majority is sufficient. If
          in the absence of the President Commissioner.                       the Board fails to make a majority decision, then
3.        Joint meetings with the Board of Directors must                     the meeting chair shall cast the deciding vote.
          be conducted at least once every four (4) months.
4.        Invitation and Meeting material must be                      Board of Commissioners Meetings In
          distributed to the members of the Board at least             2023
          five (5) days prior to the meeting.                          In 2023, the Board of Commissioners have convened
5.        The Meeting can be convened and decisions will               11 (eleven) meetings, and 7 (seven) Joint Meetings
          only be binding if it is attended by a minimum               of the Board of Commissioners with the Board of
          of half of the Board members. Decisions of the               Directors. Herewith the details of frequency and
          Board are to be made in consensus. However,                  agenda of these meetings.
          in the event where such consensus cannot be


BOARD OF COMMISSIONERS MEETING

                                                                                                                                       M. CHATIB     DR. HANS         VIVEK            DAVID         YASMIN S.          MULIADI           JULIANTO
                                NO.         TYPE
         NO       DATE                                                          AGENDA                      STATUS (APPROVAL/NOTING)     BASRI     WIJAYASURIYA       SOOD            R. DEAN        WIRJAWAN          RAHARDJA            SIDARTO
                              MEETING       (R/S)*                                                                                                    (DHW)
                                                                                                                                         (MCB)                         (VS)            (DRD)           (YSW)             (MR)                (JS)
                                                     BAC Report                                             Approval
     1        17-Feb-23      1/23             R      BRCC Report                                            Noting
                                                                                                                                          N             N               N                N                N                 N                 N
                                                     NRC Report                                             Approval                                                               (Proxy to DHW)

                                                     Audited Financial Statement FY2022                     Approval

     2        29-Mar-23      1S/23            S      Board Assesment Result FY 2022 Discussion              Noting                        N             N               N                N                N                 N                 N
                                                     BAC Report                                             Noting
     3        10-May-23      2/23             R
                                                     BRCC Report                                            Noting
                                                                                                                                          N             N               N                N                N                 N                 N
                                                     Corporate Scorecard/KPI 2023                           Approval
     4        31-May-23      3/23             R                                                                                           N             N               N                N                N                 N                 N
                                                     CEO Scorecard/KPI 2023                                 Approval                                                               (Proxy to DHW)

     5        23-Jun-23      2S/23            S      Related Party Transaction Plan Discussion              Approval                      N             N               N                N                N                 N                 N
                                                                                                                                                                                                                       (Proxy to JS)
                                                     BAC Report                                             Noting
     6        28-Jul-23      4/23             R      BRCC Report                                            Noting                        N             N               N                N                N                 N                 N
                                                     NRC Recommendation                                     Approval
                                                     2024 Business Plan Discussion                          Noting
     7        5-Oct-23       3S/23            S
                                                     Legal Matters Discussion                               Noting
                                                                                                                                          N             N               N                N                N                 N                 N
                                                     BAC Report                                             Noting
     8        30-Oct-23      5/23             R      BRCC Report                                            Noting                        N             N               N                N                N                 N                 N
                                                                                                                                                                                   (Proxy to DHW)
                                                     NRC Report                                             Approval

     9        20-Nov-23      4.S/23           S      Audited Financial Statement Q3 2023                    Approval                      N             N               N                N                N                 N                 N
     10       22-Nov-23      6./23            R      Board Investment Committee Discussion                  Noting                        N             N               N                N                N                 N                 N
                                                     NRC Matters Discussion                                 Approval
     11       21-Dec-23      5.S/23           S      Board Investment Committee Discussion                  Approval                      N             N               N                N                N                 N                 N
                                                     Related Party Transaction Plan Discussion              Approval
     Total Attendance During 2023                                                                                                        11/11         11/11           11/11            11/11            11/11             11/11             11/11
     Percentage of Attendance During 2023                                                                                                100%         100%             100%             100%             100%              100%              100%
     Regular Meetings                                6                                                      Yes                           11            11              11                8               11                10                 11
     Special Meetings                                5                                                      No                            0             0                0               0                0                  0                 0
     Total Meetings                                  11                                                     Yes with Proxy                0             0                0                3               0                  1                 0

*)
     R: Reguler           S: Spesial



150                                     PT. XL Axiata Tbk | Integrated Annual Report 2023                                                                         PT. XL Axiata Tbk | Integrated Annual Report 2023                                  151
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BOARD OF COMMISSIONERS                                                                                                                                                                                                    BOARD OF COMMISSIONERS




JOINT MEETING OF THE BOARD OF COMMISSIONERS AND BOARD OF DIRECTORS 2023

                                                                                                                        DIAN     YESSIE D. ABHIJIT J.    DAVID     BUDI     FEIRUZ  I GEDE  M. CHATIB DR. HANS   VIVEK DAVID YASMIN S. MULIADI  JULIANTO
                                                                                                                     SISWARINI   YOSETYA NAVALEKAR      ARCELUS PRAMANTIKA IKHWAN DARMAYUSA   BASRI WIJAYASURIYA SOOD R. DEAN WIRJAWAN RAHARDJA SIDARTO
NO       DATE      MEETING NO.                                AGENDA                      STATUS (APPROVAL/NOTING)      (DS)      (YDY)     (AJN)        OSES      (BP)       (FI)   (IGD)    (MCB)    (DHW)      (VS) (DRD)    (YSW)    (MR)     (JS)
                                                                                                                                                         (DAO)

 1    17-Feb-23    1.J/23         FY 2022 Business and Operating Updates
                                  Transformation Discussion                              Noting                                                                                                                                N
                                                                                                                                                                                                                             (Proxy
                                  Business Plan 2023 Discussion                                                         N          N          N           N         N       Not Yet
                                                                                                                                                                                        N         N         N        N         to
                                                                                                                                                                                                                                        N         N          N
                                  2023 Annual General Meeting of Shareholders 2023       Approval                                                                            a BOD                                           DHW)
                                                                                                                                                                            Member
                                  Funding Plan Discussion                                Approval

 2    29-May-23    1.JS/23        Corporate Strategic Plan Discussion                    Noting                         N          N          N           N         N                   N         N         N        N         N        N         N          N
                                  Related Party Transaction Plan Discussion              Noting
 3    10-May-23    2.J/23         Q1 2023 Business and Operating Updates                 Noting

                                  Related Party Transaction Plan Discussion                                             N          N          N           N                   N         N         N         N        N         N        N         N          N
                                                                                         Noting
                                  Transformation Discussion

                                  Treasury Shares Discussion                             Noting
 4    31-May-23    2.JS/23        Business Plan 2023 Discussion                          Noting                                                                                                                                N
                                                                                                                                                                                                                             (Proxy
                                  Related Party Transaction Plan Discussion              Noting
                                                                                                                        N          N          N           N                   N         N         N         N        N         to
                                                                                                                                                                                                                                        N         N          N
                                                                                                                                                                                                                             DHW)
 5    28-Jul-23    3.J/23         Q2 2023 Business and Operating Updates                 Noting

                                  Transformation Discussion                                                             N          N          N           N                   N         N         N         N        N         N        N         N          N
                                                                                         Noting
                                  Related Party Transaction Plan Discussion
                                                                                                                                                                No Longer
                                  IT Discussion                                          Noting                                                                   a BOD
                                                                                                                                                                 Member
 6    30-Okt-23    4.J/23         Transformation Discussion                              Noting
                                  Q3 2023 Business and Operating Updates                 Noting
                                  Extraordinary General Meeting of Shareholders          Approval
                                                                                                                                                                                                                               N
                                                                                                                                                                                                                             (Proxy
                                  Business Plan 2024 Discussion                          Noting
                                                                                                                        N          N          N           N                   N         N         N         N        N         to
                                                                                                                                                                                                                                        N         N          N
                                                                                                                                                                                                                             DHW)
                                  Budget Discussion                                      Approval
                                  Network Discussion                                     Noting

                                  IT Discussion                                          Noting

 7    22-Nov-23    3.JS/23        Business Plan 2024 Discussion                          Approval
                                  Additional Company's Business Activity Discussion      Approval
                                  Corporate Action Evaluation Discussion                 Noting
                                                                                                                        N          N          N           N                   N         N         N         N        N         N        N         N          N
                                  Related Party Transaction Plan Discussion              Noting
Total Attendance During 2023                                                                                            7/7        7/7        7/7         7/7      2/2        5/5       7/7       7/7       7/7      7/7       7/7      7/7       7/7       7/7
Percentage of Attendance During
                                                                                                                      100%        100%       100%        100%     100%       100%      100%      100%      100%     100%      100%     100%     100%       100%
2023
Regular Meetings                                                  4                      Yes                            7           7          7           7        2          5         7         7         7        7         4        7        7          7
Special Meetings                                                  3                      No                             0           0          0          0         0          0         0        0         0         0         0       0         0          0
Total Meetings                                                    7                      Yes with Proxy                 0           0          0          0         0          0         0        0         0         0         3       0         0          0




152                                  PT. XL Axiata Tbk | Integrated Annual Report 2023                                                                                   PT. XL Axiata Tbk | Integrated Annual Report 2023                                   153
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BOARD OF COMMISSIONERS                                                                                                                                                                                  BOARD OF COMMISSIONERS




BOARD OF COMMISSIONERS CIRCULAR RESOLUTION 2023                                                                        Performance Assessment For                                  2.    Implementation of affiliate transaction with Link Net
                                                                                                                       Committees Under The Board of                                     to Build a Network of 1 Million Home Passes.
 NO.             DATE                                              DESCRIPTION                                         Commissioners                                               3.    The Company’s financial, business and
                                                                                                                                                                                         operational performance and quarterly financial
  1    19 January 2023           Changes on Article of Association - Issued & Paid Up Capital
                                                                                                                       In carrying out its duties, the Board of Commissioners            statements;
  2    20 April 2023             Changes on Group Head Internal Audit                                                  is assisted by committees directly responsible to the       4.    The Company’s short-term and long-term
  3    9 May 2023                Financial Statement Q1 2023                                                           Board, namely the Board of Audit Committee, the                   strategic plans;
                                                                                                                       Nominating and Remuneration Committee, and the              5.    Funding plans for 2023;
  4    27 July 2023              Financial Statement Q2 2023
                                                                                                                       Risk and Compliance Committee. The assessment               6.    Amendment of the Company’s Articles of
  5    15 June 2023              Business Plan 2023 and Corporate Scorecard 2023
                                                                                                                       of the Transformation Advisory Committee was                      Association in connection with Limited Public
                                                                                                                       not conducted for 2023 as this Committee was                      Offering III with Preemptive Rights;
TRAININGS OF THE BOARD OF                                  Self-Assessments                                            effectively dissolved in January 2024.                      7.    The use of the Company’s profit for the 2022
COMMISSIONERS                                              In 2023, the Company conducted a self-assessment                                                                              fiscal year includes the distribution of dividends
                                                           of the Board of Commissioners and the Committees            1.   Assessor                                                     to shareholders;
                                                           under the Board of Commissioners, covering the                   The Nominating and the Remuneration                    8.    The Company’s Annual General Meeting of
In 2023, the Board of Commissioners participated           Board's Effectiveness, peer-to-peer evaluations among            Committee conducted a self-assessment of the                 Shareholders for the 2022 fiscal year;
in various trainings to support their duties as the        members of the Board of Commissioners, and Cross-                Committees under the Board of Commissioners.           9.    Economic developments and the latest
Board of Commissioners. The detailed information           Board Assessments with each member of the Board of                                                                            conditions of the telecommunications industry;
is presented on the Profile section of the Board           Directors. This assessment includes an understanding        2.   Assessment Method                                      10.   Implementation of new policies and regulations
Members in this Corporate Governance Chapter.              of roles, duties, and responsibilities as well as an             This assessment method was carried out                       such as the Personal Data Protection Law,
                                                           evaluation (Good Corporate Governance - "GCG"). The              through questionnaires and was conducted                     Electronic System Operator Control Governance
Induction Program                                          assessment results will be applied as recommendations            simultaneously with the assessment of the                    (TKPPSE), and the update of the Risk and
The Company has an Induction Program for                   for the Company’s GCG improvements and as one of                 Board of Commissioners, where the Board                      Compliance Committee Charter.
every newly appointed member of the Board                  the considerations for the reappointment of the Board            of Commissioners performed a collegial                 11.   Implementation of good corporate governance;
of Commissioners. The Induction Program is                 of Commissioners members.                                        assessment for each committee under the                12.   The implementation of risk management
organized by the Corporate Secretary in the form of                                                                         Board of Commissioners, while each committee                 including the results of the evaluation of risk
presentation on the Company’s fundamental matters          1.   Assessor                                                    member conducted a collegial assessment                      management practices at XL Axiata;
as follows:                                                     The Nominating and Remuneration Committee                   according to their respective committees.              13.   Implementation of duties and responsibilities
1. The Company’s strategy, which includes business              conducted a self-assessment of the Board of                                                                              of the Audit Committee, Risk and Compliance
    plans, branding, and technology and networks.               Commissioners.                                              The assessment criteria for the performance                  Committee and Nominating and Remuneration
2. Presentation of Governance includes:                                                                                     evaluation of the Committees under the Board of              Committee
    a. Duties, responsibilities and authorities as         2.   Assessment Method                                           Commissioners include Composition and quality,         14.   The results of the implementation of the
         members of the Board of Commissioners.                 The assessment method was conducted with a                  Ethics and compliance, Process and procedures,               performance effectiveness assessment of the
    b. Policies related to governance.                          quantitative approach through data collection               Oversight of audit functions, Understanding the              Board of Directors, the Board of Commissioners,
                                                                techniques by distributing questionnaires containing        business and associated risks, Oversight of risk             the Board Effectiveness Assessment for the
In 2023, there was no new member of the Board                   questions or statements that must be answered by            management process, and Monitoring activities.               2022 financial year, including an assessment
of Commissioners, therefore, there is no Board                  each member of the Board of Commissioners, the                                                                           of the individual performance of the President
Induction Program.                                              Committees under the Board of Commissioners,           3.   Assessment Results                                           Director and other members of the Board of
                                                                and by each member of the Board of Directors as             Overall, the Board of Commissioners considers                Directors;
                                                                part of the cross-board assessments.                        that all Committees have carried out their duties      15.   Determination of remuneration and nomination
PERFORMANCE ASSESSMENT                                                                                                      in accordance with the principles of GCG as well             period for members of the Board of Directors;
OF THE BOARD OF                                                 The assessment criteria for the performance                 as the objectives of the Company.                      16.   Determination of Corporate Scorecard & KPI
COMMISSIONERS                                                   evaluation of the Board of Commissioners                                                                                 of the President Director for the 2023 financial
                                                                include Integrity, Leadership skills: Team player/     THE BOARD OF COMMISSIONERS                                        year, as well as the results of the implementation
Assessment through the General                                  Communicator, Analytical: Analyse and Interpret                                                                          and achievement of the Company’s and the
Meeting of Shareholders                                         Information, Specialist Skills and Knowledge, and      SUPERVISORY REPORT IN 2023                                        Board of Directors’ targets based on the 2022
The collegial performance assessment for each                   Thinker - Open-minded/Strategic.                                                                                         Corporate Scorecard and the 2022 Board of
financial year is reported in the Annual General                                                                       The BOC oversight activities in 2023 covered the                  Directors’ KPIs;
Meeting of Shareholders. The General Meeting of            3.   Assessment Results                                     following areas:                                            17.   Implementation         of       the      Company’s
Shareholders provides full release and discharge of             The Board of Commissioners as an organ of              1. Implementation of the Company’s annual                         Transformation Program;
responsibilities (acquit et de charge) to the Board             the Company has carried out its duties and                  business plan for the 2023 financial year, and         18.   Affiliated transaction with PT ADL Indonesia;
of Commissioners for its supervisory function                   responsibilities in accordance with prevailing              approval of the Company’s annual business plan         19.   The Company’s Business Activities Expansion Plan.
during the relevant year.                                       regulations and relevant standards.                         for the 2024 fiscal year, including discussions on
                                                                                                                            the Company’s vision and mission;


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BOARD OF COMMISSIONERS                                                                                                                                                                                                                           REMUNERATION



AND BOARD OF DIRECTORS’
REMUNERATION                                                                                                     REMUNERATION STRUCTURE
                                                                                                                 The remuneration structure for the Board of Commissioners and the Board of Directors is stipulated in the
REMUNERATION PROCEDURE FOR THE BOARD OF DIRECTORS                                                                Remuneration for Senior Executive Policy as follows:
AND BOARD OF COMMISSIONERS                                                                                       1. Basic Salary.
                                                                                                                 2. Benefit.
                                                                                                                 3. Bonus (only for members of the Board of Directors)
Remuneration for the Board of Directors and Board of Commissioners of the Company is determined through
the General Meeting of Shareholders as follows:
                                                                                                                 TOTAL REMUNERATION IN 2023
1.    Grant authority to the Nominating and Remuneration Committee to determine salary, bonus and other
      benefits for members of the Board of Commissioners in accordance with the structure, policy and amount     Total remuneration for the Board of Commissioners and Board of Directors in 2023 was Rp103,973.80 million,
      of remuneration based on the Company’s remuneration policy for the relevant financial year.                with details as follows:
2.    Grant authority to the Board of Commissioners of the Company to determine the salary amount, bonus
      and other benefits for members of the Board of Directors in accordance with the structure, policy and      Board of Directors as of 31 December 2023
      amount of remuneration based on the Company’s remuneration policy for the relevant financial year.                                                                          ALLOWANCES                                           TOTAL REMUNERATION/YEAR

                                                                                                                          NAME            SALARY                                    TELECOMMU      OTHER                    BONUS                   ABOVE 1
Remuneration for the Board of Commissioners and Board of Directors is determined by taking into account                                                 HOUSING
                                                                                                                                                       ALLOWANCE
                                                                                                                                                                     TRANSPORT
                                                                                                                                                                     ALLOWANCE
                                                                                                                                                                                     NICATION     REGULAR
                                                                                                                                                                                                              HOLIDAYS
                                                                                                                                                                                                             ALLOWANCE
                                                                                                                                                                                                                                       BELOW 1
                                                                                                                                                                                                                                       BILLION
                                                                                                                                                                                                                                                   BILLION <2
                                                                                                                                                                                                                                                                ABOVE 2
                                                                                                                                                                                                                                                                BILLION
                                                                                                                                                                                    ALLOWANCE    ALLOWANCE                                          BILLION
the Company’s and individual targets, comparison with similar industries, non-monetary benefits as well as the
individual and Company’s performance. The amount of each remuneration is evaluated from time to time to          Dian Siswarini              N             -            N              N               -          N          N               -         -          N
ensure that the remuneration remains in accordance with the conditions in the market.
                                                                                                                 Budi Pramantika*            N             -            N              N               -          N          N               -         -          N
The Board of Commissioners is responsible for overseeing the implementation of the Remuneration Policy           Feiruz Ikhwan**             N            N             N              N               -          -             -            -         -          N
including evaluating the implementation of the Remuneration Policy periodically.                                 Yessie D. Yosetya           N             -            N              N               -          N          N               -         -          N
                                                                                                                 Abhijit J. Navalekar        N            N             N              N               -          N          N               -         -          N
                                                                                                                 David Arcelus Oses          N            N             N              N               -          N          N               -         -          N
                                             General Meeting of                                                  I Gede Darmayusa            N             -            N              N               -          N          N               -         -          N
                                               Shareholders                                                      Total 2023
                                                                                                                                         31.737,99     1.888,64      2.040,90        163,52                   5.527,36    51.140,11
                                                                                                                 (in million rupiah)

                                                                                                                 * Resigned effective on AGMS dated 5 May 2023
                                                                                                                 ** Appointed as Director effective on AGMS dated 5 May 2023
                                                                                                                 Note: telecommunication allowance paid as billed

                                                                                                                 Board of Commissioners as of 31 December 2023
                                                                                                                                                                                  ALLOWANCES                                          TOTAL REMUNERATION/YEAR

                                                                                                                           NAME             SALARY                                                                        BONUS
        Authority to the                                                                                                                                 TRANSPORT
                                                                                                                                                                        TELECOMMU
                                                                                                                                                                                        OTHER REGULAR       HOLIDAYS                  BELOW 1
                                                                                                                                                                                                                                                   ABOVE 1
                                                                                                                                                                                                                                                                ABOVE 2
                                                                                      Authority to                                                       ALLOWANCE
                                                                                                                                                                         NICATION
                                                                                                                                                                                         ALLOWANCE         ALLOWANCE                  BILLION
                                                                                                                                                                                                                                                  BILLION <2
                                                                                                                                                                                                                                                                BILLION
         Nominating &                                                                                                                                                   ALLOWANCE                                                                  BILLION
                                                                                         BOC
         Remuneration
          Committee
                                                                                                                  M. Chatib Basri              N               N             N                  N             N             -            -           N             -

                                                                                                                  Vivek Sood                   N                -             -                 N             N             -            -           N             -
                                                 Nominating
                                               & Remuneration                                                     David R. Dean                N                -             -                 N             N             -            -           N             -
                                                 Committee
                                              Recommendation
                                                                                                                  Dr Hans Wijayasuriya         N                -             -                 N             N             -            -           N             -

                                                                                                                  Yasmin S.Wirjawan            N               N             N                  N             N             -            -           N             -


         Stipulation of                                                               Stipulation of
                                                                                                                  Muliadi Rahardja             N               N             N                  N             N             -            -           N             -

          BOC Salary                                                                   BOD Salary                 Julianto Sidarto             N               N             N                  N             N             -            -           N             -

                                                                                                                 Total 2023
                                                                                                                                            8.917,68      480,00            18,25             779,00       1.030,38
                                                                                                                 (in million rupiah)

                                                                                                                 Note: Transportation and telecommunications allowance is paid according to the bill, and the Transportation allowance is only for
                                                                                                                 Commissioners domiciled in Indonesia


156                             PT. XL Axiata Tbk | Integrated Annual Report 2023                                                                              PT. XL Axiata Tbk | Integrated Annual Report 2023                                                       157
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BOARD AUDIT COMMITTEE                                                                                                                                                                                    BOARD AUDIT COMMITTEE




The Company's Board Audit Committee (BAC) is established by and responsible to the Board of Commissioners.
The main function of the Board Audit Committee is to assist the Board of Commissioners in overseeing the                                                Nita Skolastika Ruslim
financial reporting process, internal control system, risk management, audit process, and the Company's                                                 Board Audit Committee Member
compliance with relevant laws and regulations.
                                                                                                                                                        55 years old
                                                                                                                                                        Indonesian
The Board Audit Committee was established through the Board of Commissioners’ Decision No. 1/05 dated
February 28, 2005 and is responsible to the Board of Commissioners.                                                                                     Basis of Appointment
                                                                                                                                                        Circular Resolution of the Board of Commissioners dated 2 March 2021,
The BAC has met the following criteria:                                                                                                                 effective on 1 April 2021 until the closing of GMS in 2024.
1. Article 28 Paragraph 4 of OJK Regulation No. 33/POJK.04/2014 dated 8 December 2014 concerning
                                                                                                                                                        Terms of Appointment
    Board of Directors and Board of Commissioners of Issuers or Public Companies.                                                                       1 April 2021 until the closing of GMS in 2024.
2. OJK Regulation No. 55/POJK.04/2015 dated 23 December 2015 on the Establishment and Guidelines of
    the Audit Committee (“POJK No. 55/POJK.04/2015”).                                                                                                   Educational Background
                                                                                                                                                        Bachelor in Economics, Universitas Trisakti, 1991


PROFILES OF THE BOARD OF AUDIT COMMITTEE                                                                             Professional Experience
                                                                                                                     ›  Member of Audit Committee of the Company (2021 - Present)
As at 31 December 2023, Members of the Board Audit Committee is as follows:                                          ›  Member of Audit Committee of Bank Jago Tbk (2021 - Present)
                                                                                                                     ›  Member of Audit Committee of Indonesian Investment Authority (2021 - present)
                                                                                                                     ›  Member of Audit Committee of PT Unilever Indonesia (2021 - present)
                                   Julianto Sidarto                                                                  ›  Member of Audit Committee of PT Medela Potentia (October 2020 - December 2021)
                                   Board Audit Committee Chairman                                                    ›  Member of the Professional Ethics Committee at the Indonesian Public Accountants Association (2017 - 2019)
                                                                                                                     ›  Member of Governance Board of Partners at Public Accounting Firm Tanudiredja, Wibisana, Rintis & Rekan
                                   63 years old                                                                         (a member of the PricewaterhouseCoopers networks of firms) (2012 - 2019)
                                   Indonesian                                                                        › Head of Telecommunication, Info-com and Entertainment (TICE), and Consumer and Industrial Products (CIPS)
                                                                                                                        at Public Accounting Firm Tanudiredja, Wibisana, Rintis & Rekan (a member of the PricewaterhouseCoopers
                                   Basis of Appointment
                                   Resolution of the Board of Commissioners No.1/19 dated 14 February 2019              networks of firms) (2008 - 2014)
                                   effective at the closing of the Annual General Meeting of Shareholders on 29      › Head of Audit Methodology Implementation Group and Human Capital Development Leader (2008 - 2014)
                                   April 2019.                                                                       › Member of Disciplinary Committee, Indonesian Institute of Certified Public Accountants (IAPI)
                                                                                                                     › Member of Indonesian Public Accountants Professional Standards Board, Indonesian Institute of Certified Public
                                   Terms of Appointment                                                                 Accountants (IAPI)
                                   2019 until the closing of GMS in 2024.                                            › Corporate Responsibility Leader, PWC Indonesia, 2005 – 2012
                                   Profile                                                                           Concurrent Position
                                   Profile on Educational Background, Professional Experience, Concurrent            Member of Audit Committee in PT Medela Potentia, PT Bank Jago, Tbk, PT Unilever Indonesia Tbk, Indonesia
                                   Position, and Trainings in 2023 refer to the Board of Commissioners Profiles in   Investment Authority (INA).
                                   the Chapter of Corporate Governance in this Annual Report.
                                                                                                                     Affiliate Relations
                                                                                                                     None

                                   Muliadi Rahardja                                                                  Association Membership
                                   Board Audit Committee Chairman                                                    › Member, Indonesian Institute of Certified Public Accountants (IAPl)/Indonesian Institute of Public Accountants,
                                                                                                                       2000 - present.
                                   65 years old                                                                      › Member, Indonesian Institute of Accountants (IAI), 2000 - present.
                                   Indonesian                                                                        › Member, Certified Practicing Accountant, Australia, 2018 - present.
                                   Basis of Appointment                                                              Trainings in 2023
                                   Resolution of the Board of Commissioners No.1/19 dated 14 February 2019           ›  Sharia accounting standards 103, 104, 107, 109, 111 and 112, Zoom, 19 June 2023.
                                   effective at the closing of the Annual General Meeting of Shareholders on 29      ›  Leadership: Thriving During the Disruptive Times, Zoom, 27 June 2023.
                                   April 2019.                                                                       ›  Asia Pacific Board Leadership Centre Webinar - 2023 Board and Audit Committee Priorities, Webex, 6 July 2023.
                                   Terms of Appointment                                                              ›  Criminal Law Aspects Related to Financial Statements in the P2SK Law and its Mitigation, Zoom, 31 August 2023.
                                   2019 until the closing of GMS in 2024.                                            ›  Update Transfer Pricing Documentation, Zoom, 3 October 2023.
                                                                                                                     ›  Navigating Al Governance and ESG Reporting for the Future, Zoom, 17 October, 2023.
                                   Profile                                                                           ›  How to Drive Corporate Performance Through Accounting Practices, Zoom, 9 November 2023.
                                   Profile on Educational Background, Professional Experience, Concurrent            ›  Enhancing ESG Through Best Practices in Accounting, Zoom, 7 December 2023.
                                   Position, and Trainings in 2023 refer to the Board of Commissioners Profiles in   ›  OJK Bank Training – Accounting and audit aspects of impairment of loans provided and securities, Zoom,
                                   the Chapter of Corporate Governance in this Annual Report.                           11 December 202.




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BOARD AUDIT COMMITTEE                                                                                                                                                                                     BOARD AUDIT COMMITTEE




                                                                                                                       TERM OF OFFICE                                           ROLES AND RESPONSIBILITIES
                                       Benny Redjo Setyono
                                       Board Audit Committee Member
                                                                                                                                                                                OF THE BOARD AUDIT
                                                                                                                       In accordance with the provisions of POJK
                                                                                                                       55/2015, the term of office for Audit Committee          COMMITTEE
                                       63 years old
                                       Indonesian                                                                      members cannot exceed the term of the Board
                                                                                                                       of Commissioners as regulated in the Articles of         Based on the Board Charter, the following are the
                                       Basis of Appointment                                                            Association and may be re-elected for only 1 (one)       main duties and responsibilities of the BAC:
                                       Decision of the Board of Commissioners No. 1.S/19 dated 29 April 2019,
                                                                                                                       subsequent period.                                       1. Conduct oversight on internal control and
                                       effective on 1 July 2019.
                                                                                                                                                                                    governance implementation.
                                       Terms of Appointment                                                                                                                     2. Review of financial reporting processes.
                                       1 July 2019 until the closing of GMS in 2024.                                   STATEMENT OF                                             3. Review over external auditor performance and
                                       Educational Background                                                          INDEPENDENCE                                                 recommend for external auditor appointment.
                                       › Master of Accounting, University of Southern California, 1992                                                                          4. Supervise Internal Audit function.
                                       › Master of Business Administration, University of Southern California, 1991                                                             5. Review and make recommendation over
                                       › Bachelor of Economics, Universitas Indonesia, 1985                            Pursuant to the Charter and referring to the OJK             material, affiliated/related party transactions.
                                       › Certificate of Risk Management Level 4 from Indonesia Life Insurance          Regulation No. 55/POJK.04/2015, the Board Audit
                                         Association as obtained in 2017 was included in prior year.
                                                                                                                       Committee shall act independently in carrying out
                                                                                                                       its duties and responsibilities professionally and       THE BOARD AUDIT COMMITTEE
      Professional Experience
      › President Director, PT Industri dan Perdagangan Bintraco Dharma Tbk (2022 - present)
                                                                                                                       independently without interference from any party        MEETING POLICY
                                                                                                                       and is subject to prevailing laws and regulations.
      › Independent Commissioner and Chairman of the Audit Committee at PT Asuransi Jiwa Astra Life (2020 -            All members of the Board Audit Committee have
         present)
      › Member of Audit Committee of the Company (2019-Present)                                                        met the requirement of independence as set out           The Board Audit Committee Meeting is regulated
      › Independent Commissioner and Member of Audit & GCG Committee at PT Mitra Pinasthika Mustika Tbk (2019          under the Personal Statement, signed at the time         under the Terms of Reference in accordance with
         - present)                                                                                                    of appointment and documented by the Corporate           POJK No. 55/POJK.04/2015 whereby the Board is
      › Vice President Director of PT Industri dan Perdagangan Bintraco Dharma Tbk (2014-Present)                      Secretary.                                               required to convene a Meeting at least once in three
      › Independent Commissioner and Chairman of the Risk Committee of PT Astra Aviva Life Indonesia (2014-present)                                                             months.
      › President Director of PT Jakarta Cakratunggal Steel Mills (2014 - 2018)
      › Advisor of PT Argo Manunggal Internasional (2012-2018)
      › Member of Audit Committee at PT Unilever Indonesia Tbk (2004 - 2016)                                           BOARD AUDIT COMMITTEE                                    Board Audit Committee Meeting
      › Director of PT Toyota Astra Motor (2003-2011)
      › Director of PT Toyota Motor Manufacturing Indonesia (2000 - 2003)
                                                                                                                       CHARTER                                                  Frequency and Attendance
                                                                                                                                                                                Throughout 2023, the Audit Committee convened
      › Lecturer of Undergraduate Programme, Master of Management, Master of Accounting University of Indonesia
         (1985-present)
                                                                                                                                                                                13 (thirteen) meetings with all members attending.
                                                                                                                       The BAC has a Charter in the form of Terms of            The details of the meetings are as follows:
      Concurrent Position                                                                                              Reference as working guideline and basis that has
      › President Director, PT Industri dan Perdagangan Bintraco Dharma Tbk                                            been reported to the Financial Services Authority
      › Independent Commissioner, PT Mitra Pinasthika Mustika Tbk                                                      on 18 November 2013 through Letter No.163/CSEC/
      › Member of Audit and GCG Committee, PT Mitra Pinasthika Mustika Tbk
                                                                                                                       XI/2013 dated 18 November 2013.
      Affiliate Relations
      None                                                                                                             The Board Audit Committee Terms of Reference
                                                                                                                       latest issued on 4 November 2020. The latest Audit
      Association Membership
      None                                                                                                             Committee Terms of Reference is available on the
                                                                                                                       Company’s website (www.xlaxiata.co.id).
      Trainings in 2023
      › In Depteh about Changes to Income Tax Provisions, Kontan Academy, Jakarta, 14 February 2023.
      › The 1st Indonesia Insurance Summit: Stakeholders Transformation Towards Strengthening to The Insurance
         Industry, AAMAI Indonesia Insurance Summit, Yogyakarta, 25 August 2023.
      › Delivery Method: Instructional Live Event, IIA Indonesia National Conference, Batam 30 - 31 August 2023.
      › National Economic Outlook Seminar 2004, Indonesian Financial Services Association (APPI), Jakarta, 3 October
         2023.
      › Digital and Risk Management in Insurance 2023: Entering the New World 4.0 - Technology Beyond Imagination,
         Indonesian Life Insurance Association, Yogyakarta, 18 – 20 October 2023.
      › Fraud Prevention and Detection: A Continuous Challenge, MPM Internal Audit, Jakarta, 24 October 2023.




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BOARD AUDIT COMMITTEE                                                                                                                                                                                 BOARD AUDIT COMMITTEE


                                                                                          ATTENDANCE
DATE                                  AGENDA
                                                                           JS            MR       NR      BR

23 Jan 2023   ›    Project Bifrost (Direct Distribution)                   N             N         N      N
              ›    External Auditor Review for the period ended 31
                   December 2022
                                                                                                                 AUDIT COMMITTEE ACTIVITY                                   ›    Review of Internal Control and Risk
31 Jan 2023
              ›    Financial & Operational Result for the period           N             N         N      N      REPORT 2023                                                     Assessment
                   ended 31 December 2022                                                                                                                                        Based on the works and reports of Internal
              ›    Confirmation of previous Meeting
                                                                                                                 In 2023, the BAC has carried out activities including           Audit Division, external auditor, and XL Axiata’s
              ›    Matter Arising from Previous BAC Meeting                                                      reporting on the following matters quarterly in                 management, the Board Audit Committee
              ›    Internal Audit Update                                                                         accordance with the duties and responsibilities of              believes that XL Axiata’s internal control system
1 Feb 2023                                                                 N             N         N      N
              ›    Risk & Compliance Update                                                                      the BAC in the Terms of Reference:                              is adequate and at acceptable level for XL
              ›    Regulatory Update                                                                                                                                             Axiata’s business environment. The Board Audit
              ›    Related Party Transaction (RPT) Update
                                                                                                                 ›   Review of Compliance with the Applicable                    Committee also emphasized that along with the
              ›    Confirmation of previous Meeting                                                                  Laws and Regulations                                        changing business environment and arising new
              ›    Matter Arising from Previous BAC Meeting
              ›    Internal Audit and Investigation Update
                                                                                                                     The Board Audit Committee reviewed XL                       problems, risk management and internal control
              ›    Risk & Compliance Update                                                                          Axiata’s Management’s compliance with the                   framework needs to be continuously improved.
14 Apr 2023                                                                N             N         N      h
              ›    Regulatory Update                                                                                 applicable laws and regulations. The review is
              ›    Affiliated Party Transaction with PT Link Net Tbk                                                 performed through compliance self-assessment           ›    Review on Independence of External Auditor
                   Update                                                                                            by Management. Based on the review, the                     XL Axiata
              ›    ADAI Update
                                                                                                                     Board Audit Committee did not find any non-                 The Board Audit Committee reviewed
              ›    External Auditor Review for the period ended 31                                                   compliance issue with the applicable laws and               independence of Public Accounting Firm
                   March 2023
28 Apr 2023                                                                N             N         N      h          regulations by Management with respect to                   Tanudiredja, Wibisana, Rintis & Rekan, a member
              ›    Financial & Operational Result for the period
                   ended 31 March 2023                                                                               the regulations promulgated by OJK, Indonesia               of PricewaterhouseCoopers, and obtained
                                                                                                                     Stock Exchange, and other laws/regulations                  confirmation from Public Accounting Firm
              ›    XL – LinkNet        FTTH     Build-to-Suit   (“B2S”)
13 Jun 2023        Partnership                                                                                       relevant with XL Axiata’s business activities.              Tanudiredja, Wibisana, Rintis & Rekan that they
                                                                           N             N         N      N
                                                                                                                     The Board Audit Committee further noted that                worked independently and did not have conflict
              ›    Confirmation of previous BAC Meeting                                                              management continued to exert efforts to                    of interests in auditing XL Axiata’s financial
              ›    Internal Audit Matters                                                                            implement good corporate governance in 2023.                statements.
              ›    Risk & Compliance Update
10 Jul 2023                                                                N             N         N      N
              ›    Regulatory Update                                                                             ›   Review of Financial Results                            ›    Review on the Implementation of Audit
              ›    Related Party Transaction (RPT) Update – read
                                                                                                                     Based on the independent auditor’s review on                Service Delivery on XL Axiata Annual
                   only
                                                                                                                     XL Axiata’s financial results and representation            Financial Statement by External Auditor
              ›    Arrangement of Fiber Optic Cable Utilization with                                                 made by Board of Directors, the Board                       The Board Audit Committee evaluated the
                   PT. Indosat Ooredoo Hutchison (“IOH”)
              ›    Impairment assessment at XL and investment in
                                                                                                                     Audit Committee concluded that the annual                   implementation of audit service delivery of
                   associate Link Net                                                                                consolidated financial statements were prepared             the Company’s annual financial statement by
              ›    Other matters, including carried forward issues                                                   in accordance with Indonesian Generally                     Public Accounting Firm Tanudiredja, Wibisana,
21 Jul 2023                                                                N             N         N      N
                   from the prior period.                                                                            Accepted Accounting Principles. The Board                   Rintis & Rekan, that covers the conformity
              ›    Billing System Transformation (Phase 2 and phase                                                  Audit Committee recommended to the Board                    of audit implementation with the applicable
                   3) project status and ITGC considerations
              ›    New OJK Disclosing segment reporting Regulation.
                                                                                                                     of Directors, through Board of Commissioners,               auditing standard, the adequacy of fieldwork
              ›    Audit Strategy Memorandum                                                                         that the audited financial statements for the               period, the assessment of audit scope
                                                                                                                     year ended December 31, 2023, to be included                coverage and adequacy of audit sampling, and
              ›    Affiliated Party Transaction with PT Link Net Tbk
11 Aug 2023                                                                N             N         N      N          in XL Axiata’s Annual Report to Shareholders                recommendation for improvement provided by
                   Update/Valuation
                                                                                                                     and filed to OJK.                                           the external auditor.
              ›    Confirmation of previous BAC Meeting
              ›    Internal Audit Matters
17 Oct 2023                                                                N             N         N      N
              ›    Risk & Compliance Update                                                                                                                                 ›    Review on the Implementation of Non-
              ›    Regulatory Update                                                                                                                                             Assurance Service by External Auditor
25 Oct 2023   ›    Q3 2023 Financial Report                                N             N         N      N                                                                      No non-assurance services performed by the
                                                                                                                                                                                 External Auditor in 2023.
              ›    Affiliated Party Transaction with PT Link Net Tbk
                   Update/Valuation
7 Nov 2023                                                                 N             N         N      N
              ›    Proposal of Board of Investment Committee (BIC)
                   TOR
6 Dec 2023    ›    ADL Turnkey Service                                     N             N         N      N
Total Attendance                                                          13/13         13/13    13/13   11/13
Attendance Rate                                                           100%          100%     100%    85%



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NOMINATING AND
                                                                                                                                                                           NOMINATING AND REMUNERATION COMMITTEE



REMUNERATION COMMITTEE

Pursuant to OJK Regulation No. 34/POJK.04/2014 on the Nomination and Remuneration Committee of Issuers
or Public Companies, the Company has a Nominating and Remuneration Committee in place. As of 31 December                                                B.T. Lim
2023, the members of the Committee are as follows:                                                                                                      Nominating and Remuneration Committee Member

                                                                                                                                                        73 years old as of December 20233
                                                                                                                                                        Indonesian

                                                                                                                                                        Basis of Appointment
                                   Muliadi Rahardja                                                                                                     Circular Resolution of the Board of Commissioners dated 13 March 2015, and
                                   Nominating and Remuneration Committee Chairman                                                                       he continues his term as Committee Member.

                                   64 years old                                                                                                         Terms of Appointment
                                   Indonesian                                                                                                           From 2019 until the closing of GMS in 2024.

                                   Basis of Appointment                                                                                                 Educational Background
                                   Decision of the Board of Commissioners No. 03/2017 dated 15 August 2017.                                             › University Graduate, Computer Science NOVI, Amsterdam,
                                                                                                                                                        › The Netherlands, 1971
                                   Terms of Appointment
                                   From 2019 until the closing of GMS in 2024.

                                   Profile
                                   Profile on Educational Background, Professional Experience, Concurrent
                                   Position, and Trainings in 2023 refer to the Board of Commissioners Profiles in   Professional Experience
                                   the Chapter of Corporate Governance in this Annual Report.                        Aside from serving as Independent Commissioner of PT Erajaya Swasembada Tbk, he also has 29 years of
                                                                                                                     experience in various key/strategic positions such as Director or CEO in world-class multinational companies
                                                                                                                     such as Hewlett Packard Indonesia and Smartfren Telecom. He’s also had 11 years of prior experience working as
                                                                                                                     Senior Management in various IT companies in the Netherlands.

                                                                                                                     Concurrent Positions
                                                                                                                     Independent Commissioner of PT Erajaya Swasembada Tbk.
                                   Dr Hans Wijayasuriya
                                   Nominating and Remuneration Committee Chairman                                    Affiliate Relations
                                                                                                                     None
                                   55 years old
                                   British                                                                           Association Membership
                                                                                                                     None
                                   Basis of Appointment
                                   Resolution of the Board of Commissioners No. 3.S/20 dated 3 June 2022.            Trainings in 2023
                                                                                                                     ›  Navigating Uncertainties: Key Catalyst for Investment, Four Season Hotels, Jakarta. 23 August 2023.
                                   Terms of Appointment                                                              ›  Wealth Summit, Kempinsky Hotel, Jakarta, 30-31 August 2023.
                                   2019 until the closing of GMS in 2024.

                                   Profile
                                   Profile on Educational Background, Professional Experience, Concurrent
                                   Position, and Trainings in 2023 refer to the Board of Commissioners Profiles in
                                   the Chapter of Corporate Governance in this Annual Report.




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NOMINATING AND REMUNERATION COMMITTEE                                                                                                                                            NOMINATING AND REMUNERATION COMMITTEE




                                                                                                                       STATEMENT OF                                                NRC COMMITTEE MEMBER
                                        Mochamad Hira Kurnia                                                           INDEPENDENCE                                                CRITERIA
                                        Nominating and Remuneration Committee Member
                                                                                                                       Pursuant to its Charter and referring to the OJK            In accordance with the provisions of POJK No.
                                        51 years old as of December 2023
                                                                                                                       Regulation No. 55/POJK.04/2015, the Nominating              34/2014 and the NRC Committee Charter, the
                                        Indonesian
                                                                                                                       and Remuneration Committee acts independently in            NRC Chairman is an Independent Commissioner.
                                        Basis of Appointment                                                           carrying out its duties and responsibilities, free from     The NRC consists of (as appointed through the
                                        The Board of Commissioners’ Decree No. 1/21 dated 11 February 2021.            the interference of any party and in compliance with        Board of Commissioners meeting) at least three (3)
                                        Terms of Appointment                                                           relevant laws and regulations. The independence             members, with one (1) Chairman of the NRC who
                                        From 2021 until the closing of GMS in 2024                                     of the Nominating and Remuneration Committee is             also serves as a member and the other members
                                                                                                                       further affirmed by having a Committee Chairman             consisting of: (i) Board of Commissioners members;
                                        Educational Background
                                                                                                                       who is an Independent Commissioner and Committee            (ii) external parties competent to the Company (not
                                        › Master of Management and Business Administration, University of Prasetiya
                                          Mulya, 2017.                                                                 Members from independent parties. All members of            affiliated with the Board of Commissioners/ Board of
                                        › Bachelor’s Degree in Telecommunications Engineering, University of           the Nominating and Remuneration Committee from              Directors/Company and not a member of any other
                                          Brawijaya, 1995.                                                             independent parties have met the independence               Company Committees); and (iii) individuals holding
                                                                                                                       requirements as set out in the Personal Statement,          a senior HR (Human Resources) position under the
                                                                                                                       signed at the time of appointment and documented            Board of Directors.
      Professional Experience                                   ›   2023 Data Privacy Refresher, Disprz, 31 December   by the Corporate Secretary.
      › Member of Nomination and Remuneration                       2023.
         Committee, PT XL Axiata (2021 – present)
      › Chief Human Capital Officer, PT XL Axiata (2021
                                                                ›   2023 Enterprise Risk Management, Disprz, 31                                                                    DUTIES AND RESPONSIBILITIES
         – present)                                             ›
                                                                    December 2023.
                                                                    2023 Cybersecurity Refresher, Disprz, 31
                                                                                                                       COMMITTEE CHARTER                                           OF THE NOMINATING AND
      › Human Capital, PT XL Axiata (2007 – 2021)
      › Network Transmission Roles as Expert up to              ›
                                                                    December 2023.
                                                                    2023 GDSC Training, Disprz, 31 December 2023.      The Committee has established a Nomination and              REMUNERATION COMMITTEE
         Manager, PT XL Axiata, (2001 - 2007)                   ›   2023 Business Continuity Management, Disprz, 31    Remuneration Committee Charter (NRC Charter)
      › Lead Engineer, PT Lucent Tech Australia (1999 –             December 2023.                                     that serves as the foundation for the Committee's           The main duties of the Committee are in accordance
         2001)
      › Engineer, PT Excelcomindo Pratama (1996 – 1999)         Awards and Recognition 2023                            operations. The NRC Charter has been aligned with           with OJK Regulation No. 34/POJK.04/2014, which
                                                                1. SPEX 2 DX Award, The Best SPEx2 ® (Strategy         OJK Regulation No. 34/POJK.04/2014 and was                  includes analysing candidates for the Board of
      Concurrent Positions                                         and Performance Execution Excellence)               approved by the Board of Commissioners on 13                Directors or the Board of Commissioners proposed
      None                                                         Company in Telecommunication Industry, JS           March 2015.                                                 in Committee meetings or through circular decisions,
                                                                   Luwansa Hotel, 6 July 2023.
      Affiliate Relations                                                                                                                                                          in line with the requirements for qualifications and
                                                                2. HR Asia:
      None                                                         › The Best Company to Work for 2023                                                                             background of the candidates. These proposals will

      Association Membership
                                                                   › The Swift Action – Digital Transformation         TERM OF OFFICE                                              then be presented to and approved by the GMS.
                                                                      Ritz Carlton Jakarta, Pacific Place, 27 June
      None
                                                                      2023                                             The term of office for NRC members is regulated             Additionally, the Committee also reviews and
                                                                3. HR Excellence Award 2023
      Training in 2023                                                                                                 in the NRC Committee Charter. NRC members                   provides recommendations on compensation,
                                                                   Attained Very Good
      › Leadership for Digital Transformation, Barcelona,                                                              can be appointed for a specific period and can be           including remuneration schemes for members of the
         20 February 2023.                                         › Learning & Development (L&D) and
                                                                      Knowledge Management                             reappointed. The term of office for NRC members             Board of Commissioners and the Board of Directors,
      › 2023 Mobile World Congress, Barcelona, 27
         February 2023.                                            › HR Digitization and People Analytic               cannot exceed the term of the BOC members                   taking into account the position of each member
      › 2023 GDSC Training, Disprz, 30 September 30,               › Employer Branding and Talent Acquisition          as determined by the Company’s Articles of                  including their duties, responsibilities, and other
                                                                      Hotel Shangrila, Jakarta, 20 July 2023
         2023.                                                                                                         Association.                                                applicable general policies.
                                                                4. Business Week
      › Executive Briefing K3 Management System
                                                                   Human Capital & Performance Award 2023
         (SMK3) PP No. 50 of 2012 Training, XL Axiata
                                                                   › The Best Reward and Recognition Strategy                                                                      Based on the authority granted by the General
         Training Center, 17 October 2023.
                                                                      2023 (Telecommunication Operator)                                                                            Meeting of Shareholders, the Nominating and
      › 2023 Anti-Bribery and Anti-Corruption (ABAC)
         Refresher, Disprz, 31 December 2023.                      › The Best Human Capital Director of the Year                                                                   Remuneration Committee determines the scheme
                                                                      Hotel Mulia Senayan, 29 November 2023
                                                                                                                                                                                   and amount of remuneration for the Board of
                                                                                                                                                                                   Commissioners.




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                                                                                                                            BOARD RISK AND COMPLIANCE
NOMINATING AND REMUNERATION COMMITTEE



                                                                                                                                            COMMITTEE
COMMITTEE MEETING POLICY
The Committee Meeting Policy is regulated under the Charter and is in accordance with POJK. No. 34/
POJK.04/2014, whereby Committee Meetings are held at least once every four months.                                         The Company’s Board Risk and Compliance Committee was established by the Board of Commissioners’
                                                                                                                           Decree No. 1.S/20 dated 3 April 2020, and is accountable to the Board of Commissioners.
The following are details of the NRC meeting agenda, frequencies, and attendance in 2023:
                                                                                                                           As of 31 December 2023, the Committee consists of a Chairman and two Committee members, as follows:
                  MEETING   JENIS                                                 MULIADI            M. HIRA  DR. HANS
NO      DATE                                   AGENDA             AGENDA TYPE               BT LIM
                    NO.     (R/S)                                                RAHARDJA            KURNIA WIJAYASURIYA
 1   16 Feb 23     1/23      R      2022 Corporate Scorecard      Remuneration       N       N         N         N
                                    Result Discussion                                                                                                        Yasmin Stamboel Wirjawan
                                                                                                                                                             Board Risk and Compliance Committee Chairman
                                    2022 Directors Scoracerd      Remuneration
                                    Result Discussion                                                                                                        55 Years old
                                    2023 Corporate & CEO          Remuneration                                                                               Indonesian
                                    Scorecards Discussion                                                                                                    Basis of Appointment
 2 31 May 23       2/23      R      2023 Corporate Scorecard      Remuneration       N       N         N         N                                           Board of Commissioners’ Decree No. 1.S/20 dated 3 April 2020.
                                    Discussion
                                    2023 Corporate Scorecard      Remuneration                                                                               Terms of Appointment
                                                                                                                                                             29 April 2019 until the closing of GMS in 2024.
                                    Discussion
                                    Director’s Term of Office     Nomination                                                                                 Profile
                                    Discussion                                                                                                               Profile on Educational Background, Professional Experience, Concurrent
 3 14 July 23     1.S/23     S      Discussion on Remuneration    Remuneration       N       N         N         N                                           Position, and Trainings in 2023 refer to the Board of Commissioners Profiles in
                                    Discussion of Candidates      Nomination                                                                                 the Chapter of Corporate Governance in this Annual Report.
                                    for members of the Board
                                                                                                                                                             Statement of Independence
                                    of Commissioners and
                                                                                                                                                             According to the Terms of Reference, All or majority of the Committee shall
                                    Directors
                                                                                                                                                             be independent commissioners who shall act independently in carrying out its
 4   16 Oct 23     3/23      R      Recommendation on change      Nomination         N       N         N         N                                           duties and responsibilities.
                                    of BOC Composition
                                    Board Assessment              Nomination                                                                                 Trainings in 2023
                                    Evaluation FY 2023                                                                                                       Refer to the sub-chapter of Corporate Governance of this Annual Report under
                                                                                                                                                             Profiles of the Board of Commissioners.
 5    11 Dec 23   2.S/23     S      Recommendations        for    Nomination         N       N         N         N
                                    changes in the composition
                                    and     reappointment   of
                                    members of the Board of
                                                                                                                                                             Julianto Sidarto
                                    Commissioners and Board of
                                                                                                                                                             Board Risk and Compliance Committee Member
                                    Directors
Total Meeting FY 2023                                                               5/5      5/5      5/5       5/5                                          62 Years old
                                                                                                                                                             Indonesian
Total Attendance Frequency FY 2023                                                 100%     100%     100%       100%
                                                                                                                                                             Basis of Appointment
                                                                                                                                                             Board of Commissioners’ Decree No. 1.S/20 dated 3 April 2020.
IMPLEMENTATION OF THE COMMITTEE’S DUTIES IN 2023
                                                                                                                                                             Terms of Appointment
                                                                                                                                                             29 April 2019 until the closing of GMS in 2024.
In performing its duties, the NRC has aligned with the Financial Services Authority Regulation No. 34/
POJK.04/2014 dated 8 December 2014 regarding the Nominating and Remuneration Committee of Issuers                                                            Profile
or Public Companies.                                                                                                                                         Profile on Educational Background, Professional Experience, Concurrent
                                                                                                                                                             Position, and Trainings in 2023 refer to the Board of Commissioners Profiles in
                                                                                                                                                             the Chapter of Corporate Governance in this Annual Report.
The following are salient points of NRC duties throughout 2023:
1. Reviewed the Company’s and Director’s scorecard result for the year 2022;                                                                                 Statement of Independence
2. Reviewed the Corporate Scorecard and CEO Scorecard for the financial year 2023;                                                                           According to the Terms of Reference, All or majority of the Committee shall
3. Conducted the board performance evaluation process for the year 2023 which supported by Corporate Secretarial;                                            be independent commissioners who shall act independently in carrying out its
                                                                                                                                                             duties and responsibilities.
4. Reviewed and monitored the leader’s successor and engagement;
5. Reviewed and determined the BOC Remunerations;                                                                                                            Trainings in 2023
6. Reviewed and provided recommendations on the BOD Remunerations;                                                                                           Refer to the sub-chapter of Corporate Governance of this Annual Report under
7. Reviewed and provide recommendations for the Director’s performance.                                                                                      Profiles of the Board of Commissioners.



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BOARD RISK AND COMPLIANCE COMMITTEE                                                                                                                                                     BOARD RISK AND COMPLIANCE COMMITTEE




                                         Abid Adam
                                         Board Risk and Compliance Committee Member

                                         42 years old
                                         South Africa

                                         Basis of Appointment
                                         Circular Resolution of the Board of Commissioners dated 15 July 2022.

                                         Terms of Appointment
                                         From 15 July 2022 until the closing of GMS in 2024.

                                         Educational Background
                                         He holds a bachelor’s in computer science degree from University of South
                                         Africa (2011). He also joins Leadership in the Digital Age program from Insead
                                         Singapore Campus (2019).




      Professional Experience
      He served as Group Chief Information Security Officer (CISO) & Group Head of Privacy at Axiata Group from Q4
      2017 to Q1 2020. Currently, he also serves as Group Chief Risk Compliance Officer since March 2020 until now.

      Concurrent Positions
      › Group Chief & Risk Compliance Officer
      › Chairman of Board of Audit, Risk and Compliance of Axiata Digital & Analytics Sdn Bhd
      › Chairman of Board Risk and Compliance of Boost Holding Sdn Bhd

      Affiliate Relations
      Yes

      Association Membership                                                                                               STATEMENT OF                                                 Duties and Responsibilities
      None
                                                                                                                           INDEPENDENCE                                                 According to the Terms of Reference, the primary
                                                                                                                                                                                        functions of the BRCC are to assist XL Axiata Board
      Statement of Independence
      According to the Terms of Reference, All or majority of the Committee shall be independent commissioners who                                                                      of Commissioners to fulfill its responsibilities with
      shall act independently in carrying out its duties and responsibilities                                              Based on the Charter, the Risk & Compliance                  regard to risk management and compliance. The
                                                                                                                           Committee acts independently in carrying out its             Committee is responsible in determining whether
      Training in 2023
      › i-4 ASPAC Regional Meeting (as speaker), Singapore, 8 February 2023                                                duties and responsibilities, free from the interference      there are robust processes in place for identifying,
      › GR&C Compliance Workshop, Kuala Lumpur, 28 February-3 March 2023                                                   of any party and in compliance with relevant                 assessing, and monitoring the following:
      › Public Sector Internal Audit Conference (as Moderator), Singapore, 20 April 2023                                   laws and regulations. All members of the Risk &
      › Kuala Lumpur, Dicyfor Security Summit (as speaker), Kuala Lumpur, 10 May 2023                                      Compliance Committee have met the independence               1.   key business risks to safeguard shareholders’
      › 3rd Annual Cybersecurity & Threat Intelligence Summit & Awards 2023, Kuala Lumpur, 16 May 2023                     requirements as outlined in the Personal Statement,               investment and the Company’s assets;
      › Cloud Threat Summit, Virtual, 7 June 2023
      › Roundtable session - The Role of AI in Enhancing Security and Agility for Distributed Enterprises, Kuala Lumpur,   signed at the time of appointment and documented             2.   cybersecurity risks and risks relating to data
         22 June 2023                                                                                                      by the Corporate Secretary.                                       privacy;
      › Converged Telecommunications Policy & Regulations (CTPR) Master Class: Panellist session -- Theme:                                                                              3.   Risks arising from non-compliant practices and
         Cybersecurity Policy and Regulatory Issues (as speaker), Putrajaya, 24 July 2023                                  COMMITTEE CHARTER                                                 behaviours, particularly relating to Anti-Bribery
      › Google Cloud CISO Community, Bangkok, Thailand, 5-6 September 2023                                                                                                                   Anti-Corruption (ABAC);
      › Insights@Axiata (as speaker), Kuala Lumpur, 21 September 2023
      › Khazanah Megatrend Forum 2023, Kuala Lumpur, 2-3 October 2023                                                      The Committee has a Working Charter (BRCC Terms              4.   Environmental, Social and Governance (ESG)
      › From Ideation to Execution: Design Thinking Workshop, Kuala Lumpur, 17-18 October 2023                             of Reference) used as the basis of the Committee’s                risk;
      › Setia Gvoernance Risk & Audit Forum (SGRAF) 2023, Selangor, 17 November 2023                                       work with latest adjustments that have been                  5.   regulatory compliance risk
      › PNB Planet Cyber 2023, Kuala Lumpur, 28 November 2023                                                              approved by Decree of BOC No. 5/23 dated 30
      › Axiata Finance Summit 2023 (jointly organized with PwC), Kuala Lumpur, 4 December 2023                             October 2023.                                                In carrying out its responsibilities, the BRCC’s
      › Managing Cyber Risk - Insights for Boards and Senior Management (Asia School of Business), Kuala Lumpur,
         5 December 2023.
                                                                                                                                                                                        policies and procedures remain flexible to changes in
                                                                                                                                                                                        circumstances and conditions that are in compliance
                                                                                                                                                                                        with legal and regulatory requirements. The following



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BOARD RISK AND COMPLIANCE COMMITTEE                                                                                                                                                      BOARD RISK AND COMPLIANCE COMMITTEE




are the primary duties and responsibilities of the              their responsibilities independently of the risk-                                                             YASMIN S      JULIANTO                HENDRIK CHRISTOPHER EKO
                                                                                                                                                                                                       ABID ADAM
                                                                                                                                                                              WIRJAWAN       SIDARTO                 (R&C) * KUSUMOWIDAGDO
BRCC respectively:                                              taking activities.                                     DATE                        AGENDA                                                BRCC
                                                                                                                                                                                BRCC           BRCC                   BRCC       (R&C) **
                                                                                                                                                                                                        MEMBER
›   BRCC duties and responsibilities include                ›   To review the management’s periodic reports                                                                   CHAIRMAN       MEMBER                SECRETARY BRCC SECRETARY

    providing guidance and having oversight on                  on Risk and Compliance management activities,       25-Jan-23   Ratification of previous Minutes of Meeting       N            N          N            N
    the Risk & Business Continuity Committee                    exposure and mitigating/remedial actions.                       Matters Arising from previous meeting
    (RBCC) in terms of deliberation, risk assessment        ›   To ensure that all governance instruments are                   Cyber Security and Data Privacy Update
    and management of risk and compliance                       reviewed and updated continuously to reflect                    Risk & Compliance Report
    matters, which include areas of Enterprise Risk             changes in the operating environment.                           ESG Risk Update
    Management (including Business Continuity               ›   To ensure ongoing awareness programmes,             31-Jan-23   Regulatory Risk Update                            N            N          N            N
    and     Crisis   Management),      Cybersecurity,           communication, training and education on Risk       01-Feb-23 Financial and Operational result                    N            N          N            N
    Privacy, Ethics & Integrity Compliance (“Risk &             and Compliance management.                          10-Apr-23   Ratification of previous Minutes of Meeting
    Compliance”), and ESG risk.                             ›   To provide advice to the BOC on Risk and
                                                                                                                                                                                  N            N          N            N
                                                                                                                                Matters Arising from previous meeting
›   BRCC shall provide guidance and having                      Compliance strategies and coordinate the                        Cyber Security and Data Privacy Update
    oversight on Regulatory compliance risk which               activities of various standing board committees                 Risk & Compliance Report
                                                                                                                                                                                                                                Not Yet A BRCC
    include but not limited to requirements imposed             for risk oversight.                                             ESG Risk Update                                                                                    Secretary
    by telecommunications regulators, capital               ›   To promote a healthy risk and compliance culture                Regulatory Risk Update
    market authority, central bank, Local Authorities           and behaviours that ensures the effectiveness       28-Apr-23 Financial and Operational result
    and domestic trade (e.g., anti-profiteering and             of the Risk and Compliance management
                                                                                                                                                                                  N            N          N            N
                                                                                                                    12-Jul-23   Ratification of previous Minutes of Meeting       N            N          N            N
    commercial dealings of our dealers/distributors)            processes (e.g., discourage excessive risk-
                                                                                                                                Matters Arising from previous meeting
    where applicable.                                           taking, bribery and corruption due to misaligned
                                                                                                                                BRCC and RBCC TOR Update
›   To ensure XL Axiata adopts sound and effective              key performance indicators and remuneration
                                                                                                                                Cyber Security and Data Privacy Update
    policies, procedures and practices for all its              schemes).
                                                                                                                                Risk & Compliance Report
    Risk and Compliance functions and ensure                ›   To consider other matters relating to Risk and
                                                                                                                                ESG Risk Update
    adequate testing to improve its resilience and              Compliance management, including relevant
                                                                                                                    10-Jul-23   Regulatory Risk Update                            N            N          N            N
    preparedness for any eventualities.                         legislature applicable as referred to by the BOC
›   To review and recommend the risk management                 or by BRCC by its own accord.                       21-Jul-23   Financial and Operational result                  N            N          N            N
    and     compliance     methodologies,     policies                                                              10-Oct-23   Ratification of previous Minutes of Meeting
    (including framework) and risk tolerance levels                                                                             Matters Arising from previous meeting
    for the approval of the appropriate authority in        COMMITTEE MEETING POLICY                                            Cyber Security and Data Privacy Update
    accordance with XL Axiata Limits of Authority.                                                                              Risk & Compliance Report
                                                                                                                                                                                  N            N          N                            N
                                                                                                                                                                                                                   No Longer
›   To review and assess the adequacy of the                The Committee shall meet at least four (4) times in                 ESG Risk Update                                                                      Serves
    governing policies, framework and structure in          a year. The Committee Chairman shall decide if the                  Regulatory Risk Update
                                                                                                                                                                                                                    as BRCC
                                                                                                                                                                                                                   Secretary
    place for managing Risks and Compliance as              Committee requires an additional meeting.               25-Oct-23 Financial and Operational result
    well as the extent to which these are operating
                                                                                                                                                                                  N            N          N                            N
                                                                                                                    29-Nov-23 Risk & Compliance Report                            N            N          N                            N
    effectively.                                            Committee Meeting Frequency and
›   To ensure adequate infrastructure, resources                                                                                SORMIC 2023 Result
                                                            Attendance
    and systems are in place for effective Risk and                                                                 Total Attendance during 2023                                 11/11        11/11      11/11         8/8             3/3
    Compliance management. This includes ensuring           The following are details of the BRCC meeting           Percentage of attendance during 2023                        100%         100%        100%         100%           100%
    that the staff responsible for implementing risk        agenda, frequencies, and attendance in 2023:
                                                                                                                    * Served until 31 August 2023
    and compliance management systems perform                                                                       ** Serves since 1 September 2023




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BOARD RISK AND COMPLIANCE COMMITTEE
                                                                                                                          TRANSFORMATION ADVISORY
                                                                                                                                        COMMITTEE
COMMITTEE ACTIVITY REPORT                                     REVIEW/MONITORING ON
2023                                                          ANTI BRIBERY AND ANTI-
In 2023, the Committee has conducted various
                                                              CORRUPTION (ABAC)                                      The Transformation Advisory Committee (TAC) was established as a result of the Special Joint Meeting of the
activities including reporting on these things                PROGRAM                                                Board of Commissioners and Directors on 28 July 2021. TAC serves as an ad hoc committee under the Board
according to their duties and responsibilities in the                                                                of Commissioners, overseeing the progress of the Company's transformation and providing recommendations.
Terms of Reference:                                           1.   Review on high-risk areas and improvement         TAC was formed by the Board of Commissioners to operate for the same duration as the Transformation Plan,
                                                                   action implementation to strengthen control in    unless there is a different decision in accordance with the Company's Articles of Association, internal corporate
                                                                   the high-risk areas.
                                                                                                                     governance, and business processes, as well as relevant laws and regulations.
                                                              2.   Review on the policies and procedures of ABAC
REVIEWING MAIN RISKS                                               and GDS.
                                                              3.   Review on GDS (Gift, Donation, and Sponsorship    This committee has been dissolved through the Resolution of the Board of Commissioners in the Board of
1.    Top Risk and Emerging Risk in regards to                     transactions.                                     Commissioners Meeting on 9 February 2024 considering that the Company’s transformation program has
      macroeconomic stagflation, transformation               4.   Review on Corruption Risk Assessment and the      been implemented as the Company’s business as usual.
      programs,       industry     consolidation   and             testing of ABAC Effectiveness.
      competition, spectrum extension, and shortage
      of chip supply. The BRCC conducted a thorough                                                                  COMMITTEE MEMBERSHIP
      review on management assessment every                   REVIEW/MONITORING ON
      quarter in regards to Top Risk and Emerging Risk.
      In this case, BRCC provides recommendations             ENVIRONMENT, SOCIAL                                    ›   TAC membership consists of the Board of Commissioners members with maximum 5 members which
                                                                                                                         combination between Independent Commissioner(s) and other members.
      to the Company’s management especially in               AND GOVERNANCE (ESG)                                   ›   The Board of Commissioners shall have the right to appoint one or more members to increase the numbers
      regards to macroeconomic, operational, and
      financial implications in the future.                   PROGRAM                                                    of member of the Committee or to replace members of the Committee for any reason deemed appropriate.
2.    Risk potential in the Cybersecurity and data                                                                   ›   TAC members are not eligible to receive another fee or allowance from the Company. Every cost occurs
      privacy aspects of the Company.                         1.   Review on ESG risk and improvement action             related to performance of their duties can be reimbursed to the Company.
3.    Review on the latest regulations especially                  implementation to strengthen control in the ESG   ›   TAC shall have the right to invite special/permanent invitee in TAC meeting or discussion to support TAC’s
      on risk potential that may arise in the                      Implementation.                                       duties and responsibilities.
      Telecommunications and Broadcasting industry.           2.   Review on the materiality assessment.
4.    Review on ESG implementation challenges.                3.   Review on Company Net Zero Carbon Program         The following are composition and profile of TAC as of 31 December 2023:
5.    Strengthened the governance process with
                                                              4.   Review on XL Axiata Sustainability Governance
      the establishment of SORMIC Methodology for
      SORMIC.                                                      implementation                                                                         Dr Hans Wijayasuriya
                                                                                                                                                          Transformation Advisory Committee Chairman

REVIEWING/MONITORING                                                                                                                                      56 Yeras old
BUSINESS CONTINUITY                                                                                                                                       British
                                                                                                                                                          Basis of Appointment
MANAGEMENT                                                                                                                                                Resolution of the Special Joint Meeting of the Board of Commissioners and
                                                                                                                                                          Directors on 28 July 2021.
1.    Annual review on the policy and procedure of
                                                                                                                                                          Terms of Appointment
      Business Continuity Management (BCM).                                                                                                               From 28 July 2021, until the Committee is dissolved, unless otherwise specified.
2.    Annual review on BCM Program Management.
3.    Annual review on Business Impact Analysis                                                                                                           Profile
      (BIA).                                                                                                                                              Profile on Educational Background, Professional Experience, Concurrent
4.    Review on the procedure of Business Continuity                                                                                                      Position, and Trainings in 2023 refer to the Board of Commissioners Profiles in
      Plan (BCP) and results of conducting BCP drill.                                                                                                     the Chapter of Corporate Governance in this Annual Report.
5.    Annual review on overall BCM performance
      evaluation.
6.    Review on BCM Maturity Assessment.




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TRANSFORMATION ADVISORY COMMITTEE                                                                                                                                           TRANSFORMATION ADVISORY COMMITTEE




                        Yasmin Stamboel Wirjawan
                                                                                                            COMMITTEE CHARTER
                        Transformation Advisory Committee Member
                                                                                                            The TAC Terms of Reference is referred to as the Committee Charter, which was endorsed during the Special
                        55 Years old                                                                        Joint Meeting of the Board of Commissioners and Board of Directors on 28 July 2021.
                        Indonesian
                        Basis of Appointment                                                                Duties and Responsibilities
                        Resolution of the Special Joint Meeting of the Board of Commissioners and           ›        To provide advice to the Board of Directors on the implementation and execution of the Transformation
                        Directors on 28 July 2021.
                                                                                                                     Plan.
                        Terms of Appointment                                                                ›        To assess the result of the implementation and execution of the Transformation Plan regularly and report
                        From 28 July 2021, until the Committee is dissolved, unless otherwise specified.             to the Board of Commissioners on the progress of the Transformation Plan implementation in regular basis.
                                                                                                            ›        To propose corrective action on the implementation and execution of the Transformation Plan to the
                        Profile
                        Profile on Educational Background, Professional Experience, Concurrent Position,             Board of Commissioners when required.
                        and Trainings in 2023 refer to the Board of Commissioners Profiles in the Chapter   ›        To support the Board of Directors in the implementation and execution of the Transformation Pla.
                        of Corporate Governance in this Annual Report.
                                                                                                            Committee Meeting
                                                                                                            TAC shall establish joint meeting with Transformation Office/respective Board of Directors member at minimum
                                                                                                            one (1) meeting every month or at any time deemed necessary to discuss the progress of Transformation
                                                                                                            execution. The following are details of the TAC meeting agenda, frequencies, and attendance in 2023:
                       Vivek Sood
                       Transformation Advisory Committee Member
                                                                                                                                                                                                 ATTENDANCE LIST
                       63 Years old                                                                             NO.              DATE                      AGENDA
                       Indian                                                                                                                                                         VS             DHW       YSW            JS

                       Basis of Appointment                                                                      1     26 January 2023          Transformation Update                 n              n           n            n
                       Resolution of the Special Joint Meeting of the Board of Commissioners and
                                                                                                                2      17 April 2023            Transformation Update                 N              n           n            n
                       Directors on 28 July 2021.
                                                                                                                3      16 June 2023             Transformation Update                 N              n           n            n
                       Terms of Appointment
                       From 28 July 2021, until the Committee is dissolved, unless otherwise specified.         4      18 August 2023           Transformation Update                 N              n           n          Absent

                       Profile                                                                                  5      27 October 2023          Transformation Update               Absent           n        Absent          n
                       Profile on Educational Background, Professional Experience, Concurrent
                                                                                                                6      14 December 2023         Transformation Update                 n              n           n            n
                       Position, and Trainings in 2023 refer to the Board of Commissioners Profiles in
                       the Chapter of Corporate Governance in this Annual Report.                               Total Attendance                                                      5/6            6/6        5/6           5/6
                                                                                                                Attendance Rate                                                     83,3%        100%         83,3%         83,3%




                        Julianto Sidarto
                        Transformation Advisory Committee Member

                        63 Years old
                        Indonesian

                        Basis of Appointment
                        Resolution of the Special Joint Meeting of the Board of Commissioners and
                        Directors on 28 July 2021.

                        Terms of Appointment
                        From 28 July 2021, until the Committee is dissolved, unless otherwise specified.

                        Profile
                        Profile on Educational Background, Professional Experience, Concurrent Position,
                        and Trainings in 2023 refer to the Board of Commissioners Profiles in the Chapter
                        of Corporate Governance in this Annual Report.




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BOARD OF DIRECTORS
                                                                                                                                                                                                     BOARD OF DIRECTORS




                                                                                                             Dian Siswarini
                                                                                                             President Director & Chief Executive Officer (CEO)
The Board of Directors is the corporate organ that is collectively authorised and responsible for managing
the Company in accordance with its purpose and objectives, as well as fulfilling the Company's vision and
                                                                                                             Age                                                        ›   Vice President Director, XL Axiata (2014 - 2015)
mission as set out in the articles of association and in accordance with the mandate from shareholders and   55 years old as of December 2023                           ›   Group Chief of Marketing and Operation Officer,
stakeholders. The Board of Directors is responsible for managing the Company's operations, implementing                                                                     XL Axiata (2014)
necessary actions and policies, and ensuring that the Company operates efficiently while complying with      Nationality                                                ›   Joined XL Axiata by holding various key positions
relevant laws and regulations.                                                                               Indonesian                                                     in the Network and Engineering Department
                                                                                                                                                                            (1996 - 2015) and was appointed Network
                                                                                                             Domicile
                                                                                                                                                                            Services Director (2007 -2011) and Director/
                                                                                                             Jakarta, Indonesia
                                                                                                                                                                            Chief Digital Services Officer (2011 - 2014)
LEGAL REFERENCES                                                                                             Legal Basis of Appointment
                                                                                                                                                                        Multiple Board Membership
                                                                                                             Resolution of Annual General            Meeting    of
1.    Law No. 40 of 2007 on Limited Liability Company.                                                                                                                  › President Commissioner of PT Hipernet Indodata
                                                                                                             Shareholders dated 29 April 2019
                                                                                                                                                                        › Commissioner of PT Link Net Tbk.
2.    OJK Regulation No. 33/POJK.04/2014 on the Board of Directors and the Board of Commissioners of
                                                                                                             Term of Office                                             › Member of Risk Management and Business
      Issuers or Public Company.                                                                                                                                          Continuity Committee at XL Axiata.
                                                                                                             29 April 2019 until the closing of Annual General
3.    Articles of Association of the Company.                                                                Meeting of Shareholders 2024                               › Chairman of Ethnics & Integrity Committee at XL
4.    Board Manual & Code of Ethics of the Company                                                                                                                        Axiata.
                                                                                                             Appointment History in the Company                         › Member of Human Capital Committee at XL
                                                                                                             › President Director, Term 2, appointed at the               Axiata.
                                                                                                               Annual General Meeting of Shareholders 29 April          › Member of Information Technology Committee
BOARD OF DIRECTORS COMPOSITION & PROFILES                                                                      2019, term of office 29 April 2019 until the closing       at XL Axiata
                                                                                                               of the Annual General Meeting of Shareholders
Changes occurred to the composition of the Board of Directors during the year. The following is the Board      2024.                                                    Affiliate Relations
                                                                                                             › President Director, Term 1, appointed at the             None
structure as of 31 December 2023:
                                                                                                               Annual General Meeting of Shareholders 1 April
                                                                                                               2015, term of office 2015 - 2019.                        Association Membership
 NAME                              POSITION                 BASIS FOR APPOINTMENT        TERM OF OFFICE                                                                 None
                                                                                                             › Vice President Director, Term 1, appointed at the
 Dian Siswarini                    President Director       AGMS 29 April 2019           2019-2024             Extraordinary General Meeting of Shareholders 7
                                                                                                                                                                        Trainings and Competence Development in
                                                                                                               January 2015, term of office 7 January 2015 - 1
 Yessie Dianty Yosetya             Director                 AGMS 29 April 2019           2019-2024                                                                      2023
                                                                                                               April 2015.                                              › Leadership for Digital Transformation, London, 20
 Abhijit J. Navalekar              Director                 AGMS 29 April 2019           2019-2024           › Director, Term 4, appointed at the Annual General           February 2023
                                                                                                               Meeting of Shareholders 22 April 2014, term of
 David Arcelus Oses                Director                 AGMS 18 May 2020             2020-2024                                                                      › 2023 Mobile World Congress, Barcelona, 27
                                                                                                               office 2014                                                 February 2023
 I Gede Darmayusa                  Director                 AGMS 27 October 2020         2020-2024           › Director, Term 3, appointed at the Annual General        › Indonesian Economic and Political Update, XL
                                                                                                               Meeting of Shareholders 14 April 2011, term of
 Feiruz Ikhwan                     Director                 AGMS 5 May 2023              2023-2024                                                                         Axiata Tower, 10 May 2023
                                                                                                               office 2011 - 2014                                       › Indonesia Telecom Industry Update, XL Axiata
 Budi Pramantika**                 Director                 EGMS 27 October 2020         2020-2024           › Director, Term 2, appointed at the Annual General           Tower, 10 May 2023
                                                                                                               Meeting of Shareholders 4 April 2008, term of
*) Serves as of 5 May 2023                                                                                                                                              › XL Axiata-Huawei Strategy Alignment Summit
                                                                                                               office 2008 - 2011                                          2023, Dongguan, 19 July 2023
**) End of term as of 5 May 2023                                                                             › Director, Term 1, appointed at the Annual General        › Sharing Session by Ericsson 5G India Journey, XL
                                                                                                               Meeting of Shareholders 26 April 2007, term of              Axiata Tower, 22 November 2023
                                                                                                               office 2007 - 2008                                       › 2023 Business Continuity Management, Disprz,
BOARD OF DIRECTORS PROFILES                                                                                  Education
                                                                                                                                                                           31 December 2023
                                                                                                             › Advanced Management Program degree from                  › 2023 Anti-Bribery and Anti-Corruption (ABAC)
                                                                                                                                                                           Refresher, Disprz, 31 December 2023
The following are the Board of Directors profiles as of 31 December 2023:                                      Harvard Business School (2013).
                                                                                                             › Bachelor’s Degree in Electrical Engineering from         › 2023 Cybersecurity Refresher, Disprz, 31
                                                                                                                                                                           December 2023
                                                                                                               Institut Teknologi Bandung (1991).
                                                                                                                                                                        › 2023 Enterprise Risk Management, Disprz, 31
                                                                                                             Professional Background                                       December 2023
                                                                                                             › President Commissioner, PT Hipernet Indodata             › 2023 Data Privacy Refresher, Disprz, 31 December
                                                                                                                (June 2022 - present)                                      2023
                                                                                                             › Commissioner, PT Link Net Tbk, (June 2022 –              › 2023 Speaking Up/Whistleblowing, Disprz, 31
                                                                                                                present)                                                   December 2023
                                                                                                             › President Director, XL Axiata (2015 - present)




178                                  PT. XL Axiata Tbk | Integrated Annual Report 2023                                                       PT. XL Axiata Tbk | Integrated Annual Report 2023                                   179
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BOARD OF DIRECTORS                                                                                                                                                                                                BOARD OF DIRECTORS




      Yessie Dianty Yosetya                                                                                               Abhijit J. Navalekar
                                                                                                                          Director & Chief Commercial Officer - Home & Convergence (CCO - Home & Convergence)
      Director & Chief Enterprise Business & Corporate Affairs Officer


      Age                                                         Multiple Board Membership                               Age                                                        Multiple Board Membership
                                                                                                                          52 years old as of December 2023                           Committee Members:
      50 as of December 2023                                      Committee Members:                                                                                                 › Chairman of Risk Management and Business
                                                                                                                          Nationality                                                  Continuity Committee at XL Axiata
      Nationality                                                 ›   Member of Risk Management and Business              British                                                    › Member of Human Capital Committee at XL
                                                                      Continuity Committee in XL Axiata.
      Indonesian                                                                                                                                                                       Axiata
                                                                  ›   Member of Cyber Security & Privacy Steering         Domicile
      Domicile                                                        Committee in XL Axiata                              Jakarta, Indonesia                                         › Member of Information Technology Committee
                                                                  ›   Member of Human Capital Committee in XL                                                                          at XL Axiata
      Jakarta, Indonesia                                                                                                  Legal Basis of Appointment                                 › Member of Cyber Security and Privacy Steering
                                                                      Axiata
      Legal Basis of Appointment                                  ›   Member of Human Capital Committee in PT             Resolution of Annual General            Meeting    of        Committee at XL Axiata
                                                                      Pertamina Bina Medika IHC.                          Shareholders dated 29 April 2019
      Resolution of Extraordinary General Meeting of                                                                                                                                 Affiliate Relations
      Shareholders dated 27 October 2020                          Affiliate Relation
                                                                                                                          Term of Office                                             None
      Term of Office                                              None                                                    29 April 2019 until the closing of Annual General
                                                                                                                          Meeting of Shareholders 2024                               Association Membership
      29 April 2019 until the closing of Annual General           Association Membership                                                                                             None
      Meeting of Shareholders 2024                                                                                        Appointment History in the Company
                                                                  ›   Co-Chair, G20 Empower, 2020 - present                                                                          Training and Competence Development in 2023
      Appointment History in the Company                          ›   Vice Chairman, Asosiasi iCIO Community (2022        › Director, Term 2, appointed at the Annual General
                                                                                                                            Meeting of Shareholders on 29 April 2019, term of        › Leadership for Digital Transformation, London, 20
                                                                      – Now)
      ›   Director, Term 2, appointed at Annual General                                                                     office 29 April 2019 until the closing of the Annual        Februari 2023
          Meeting of Shareholders dated 29 April 2019,            Trainings or Competence Development in 2023                                                                        › Indonesian Economic and Political Update, XL
                                                                                                                            General Meeting of Shareholders 2024.
          term of office 29 April 2019 until the dosing of                                                                › Director, Term 1, appointed at the Extraordinary            Axiata Tower, 10 May 2023
                                                                  ›   Executive coaching program, XL Axiata Training
          Annual General Meeting of Shareholders 2024.                                                                                                                               › Indonesia Telecom Industry Update, XL Axiata
                                                                      Center, 2 February 2023.                              General Meeting of Shareholders on 15 August
      ›   Independent Director, Term 1, appointed at                                                                                                                                    Tower, 10 May 2023.
                                                                  ›   Leadership for Digital Transformation, London, 20     2017, term of office 2017 - 2019.
          Extraordinary General Meeting of Shareholder                                                                                                                               › Sharing Session by Ericsson 5G India Journey, XL
                                                                      February 2023.
          dated 10 March 2016, term of office 2016 – 2019.
                                                                  ›   2023 Mobile World Congress, Barcelona, 27           Education                                                     Axiata Tower, 22 November 2023.
      Education                                                       February 2023.                                      MBA in Strategy, Economics, and Finance from               › 2023 Cybersecurity Refresher, Disprz, 31
                                                                  ›   Innovative Dynamic Education & Action For           Warwick Business School, University of Warwick,               December 2023.
      Bachelor’s Degree in Electrical Engineering from                Sustainability Program Asia Pacific DYNAMIC,        2000.                                                      › 2023 Enterprise Risk Management, Disprz, 31
      Universitas Satya Wacana, 1997.                                 MIT Sloan Campus Cambridge, USA, 19 – 21 April                                                                    December 2023.
      Professional Background                                         2023.                                               Professional Background                                    › 2023 Data Privacy Refresher, Disprz, 31 December
                                                                  ›   Indonesian Economic and Political Update, XL        ›  Director, XL Axiata Tbk (2017 – present)
      ›   Commissioner, PT Hipernet Indodata (June 2022                                                                                                                                 2023.
                                                                      Axiata Tower, 10 May 2023.                          ›  Partner/Vice President of Strategy, Booz &
          – present)                                              ›   Indonesia Telecom Industry Update, XL Axiata
                                                                                                                                                                                     › 2023 Speaking Up/Whistleblowing, Disprz, 31
                                                                                                                             Company (2014 - 2017).                                     December 2023.
      ›   Director, XL Axiata (2016 – present)                        Tower, 10 May 2023.
      ›   Commissioner, PT One Indonesia Synergy (2016
                                                                                                                          › Principal, Booz & Company (2011-2014).                   › 2023 Anti-Bribery and Anti-Corruption (ABAC)
                                                                  ›   Sharing Session by Ericsson 5G India Journey, XL
          – present)                                                                                                      › Senior Associate, Booz & Company (2008- 2011).              Refresher, Disprz, 31 December 2023.
                                                                      Axiata Tower, 22 November 2023.
      ›   Independent Director, XL Axiata (2016 – 2019)           ›   2023 Cybersecurity Refresher, Disprz, 31            › Associate, Booz & Company (2007- 2008).                  › 2023 Business Continuity Management, Disprz,
      ›   Chief Digital Services Officer, XL Axiata (2015-            December 2023.                                      › Manager, Deloitte (2005-2007).                              31 December 2023.
          2016).                                                  ›   2023 Enterprise Risk Management, Disprz, 31
      ›   Vice President Digital Services, XL Axiata (2013-           December 2023.
          2015).                                                  ›   2023 Data Privacy Refresher, Disprz, 31 December
      ›   Senior General Manager Mobile Finance, XL                   2023.
          Axiata (2011-2013).                                     ›   2023 Speaking Up/Whistleblowing, Disprz, 31
      ›   Senior General Manager IT Development, XL                   December 2023.
          Axiata (2009-2011).                                     ›   2023 Anti-Bribery and Anti-Corruption (ABAC)
      ›   General Manager Business Support System, XL                 Refresher, Disprz, 31 December 2023
          Axiata (2006-2009).                                     ›   2023 Business Continuity Management, Disprz,
                                                                      31 December 2023.




180                                 PT. XL Axiata Tbk | Integrated Annual Report 2023                                                                     PT. XL Axiata Tbk | Integrated Annual Report 2023                                   181
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BOARD OF DIRECTORS                                                                                                                                                                                           BOARD OF DIRECTORS




      David Arcelus Oses                                                                                               I Gede Darmayusa
      Director & Chief Commercial Officer - Consumer (CCO - Consumer)                                                  Director & Chief Technology Officer (CTO)


      Age                                                       Multiple Board Membership                              Age                                                       Multiple Board Membership
      46 years old as of December 2023                          Committee Members:                                     50 years old as of December 2023                          Committee Members:
                                                                › Member of Risk Management and Business                                                                         › Member of Risk Management and Business
      Nationality                                                 Continuity Committee in XL Axiata.                   Nationality                                                 Continuity Committee in XL Axiata.
      Spanish                                                   › Member of Human Committee in XL Axiata.              Indonesian                                                › Member of Cyber Security & Privacy Steering
      Domicile                                                  › Member of Information Technology Committee in        Domicile                                                    Committe in XL Axiata
      Jakarta, Indonesia                                          XL Axiata.                                           Jakarta, Indonesia                                        › Member of Human Capital Committee in XL
                                                                                                                                                                                   Axiata.
      Legal Basis of Appointment                                Affiliate Relations                                    Legal Basis of Appointment                                › Member of Information Technology Committee in
      Resolution of Extraordinary General Meeting of            None                                                   Resolution of Extraordinary General Meeting of              XL Axiata.
      Shareholders dates 27 October 2020                        Association Membership                                 Shareholders dates 27 October 2020
                                                                                                                                                                                 Affiliate Relation
      Term of Office                                            None                                                   Term of Office                                            None
      18 May 2020 until the closing of Annual General           Training and Competence Development in 2023            27 October 2020 until the closing of Annual General
      Meeting of Shareholders 2024                                                                                     Meeting of Shareholders 2024                              Association Membership
                                                                ›  Leadership for Digital Transformation, London, 20                                                             None
      Appointment History in the Company                           February 2023.                                      Appointment History in the Company
      Director, Term 1, Appointed at Extraordinary General      › Indonesian Economic and Political Update, XL         Director, Term 1, appointed at the Extraordinary          Trainings and Competence Development in
      Meeting of Shareholders dated 18 May 2020, term              Axiata Tower, 10 May 2023.                          General Meeting of Shareholders dated 27                  2023
      of office 18 May 2020 until the closing of Annual         › Indonesia Telecom Industry Update, XL Axiata         October 2020, term of office 27 October 2020              › Leadership for Digital Transformation, London, 20
      General Meeting of Shareholders 2024.                        Tower, 10 May 2023.                                 until the closing of the Annual General Meeting of           February 2023.
                                                                › Sharing Session by Ericsson 5G India Journey, XL     Shareholders 2024                                         › 2023 Mobile World Congress, Barcelona, 27
      Education                                                    Axiata Tower, 22 November 2023.                                                                                  February 2023.
      › MBA from IESE Business School, 2006.                    › 2023 Business Continuity Management, Disprz,         Education                                                 › XL Axiata – Huawei Strategy Alignment Summit
      › MBA (International Exchange Program) from                  31 December 2023.                                   › MBA from Universitas Prasetya Mulia (2017).                2023, Dongguan, 19 July 2023.
        Wharton School of Business, Philadelphia, United        › 2023 Anti-Bribery and Anti-Corruption (ABAC)         › Bachelor of Telecommunication Engineering from          › Ericsson Imagine Live with XL Axiata 2023,
        States 2005.                                               Refresher, Disprz, 31 December 2023.                  Institut Teknologi Bandung (1996).                         Jakarta, 10 August 2023.
      › Degree in Industrial Engineering from the               › 2023 Cybersecurity Refresher, Disprz, 31                                                                       › 2023 Huawei-XL Axiata Core Summit, Jakarta, 8
        Exchange Program in Universite Bordeaux I,                 December 2023.                                      Professional Background                                      September 2023.
        Bordeaux, France, 2000.                                 › 2023 Enterprise Risk Management, Disprz, 31          › Director, XL Axiata (2020 – Present)                    › XL MS Workshop – Huawei, Jakarta, 15 September
      › Master’s degree in Industrial Engineering from             December 2023.                                      › Commissioner, PT Princeton Digital Group Data              2023.
        Tecnun, Universidad de Navarra, Spain, 1995 –           › 2023 Data Privacy Refresher, Disprz, 31 December        Centres, (2019 – July 222)                             › TM Forum DTW 2023, Denmark, 19 September
        2000.                                                      2023.                                               › (Caretaker) Chief Technology Officer, XL Axiata            2023.
                                                                › 2023 Speaking Up/Whistleblowing, Disprz, 31             (November 2019)                                        › Sharing Session by Ericsson 5G India Journey, XL
      Professional Background                                      December 2023.                                      › Group Head Technology Strategy & Architecture,             Axiata Tower, 22 November 2023.
      › Director, XL Axiata (2020 – present)                                                                              XL Axiata (2019 - 2020)                                › 2023 Business Continuity Management, Disprz,
      › Chief Marketing Officer (CMO), XL Axiata (2016                                                                 › Supervisory Board, Koperasi Karyawan XL Axiata             31 December 2023.
         – 2020)                                                                                                       › Group Head Program Management, XL Axiata                › 2023 Anti-Bribery and Anti-Corruption (ABAC)
      › Associate Partner, Mckinsey & Company (2006                                                                       (2017 – 2019)                                             Refresher, Disprz, 31 December 2023.
         – 2015)                                                                                                       › Group Head Operation Service Management, XL             › 2023 Cybersecurity Refresher, Disprz, 31
      › Project Manager, Gamesa Eolica, C2i Engineering                                                                   Axiata (2014 – 2017)                                      December 2023.
         (2000 – 2004)                                                                                                 › Chief Project & Implementation, Tower Bersama           › 2023 Enterprise Risk Management, Disprz, 31
                                                                                                                          (2011 – 2014)                                             December 2023.
                                                                                                                       › Lead Account Manager Services, Nokia Siemens            › 2023 Data Privacy Refresher, Disprz, 31 December
                                                                                                                          Network (2004 – 2011)                                     2023.
                                                                                                                                                                                 › 2023 Speaking Up/Whistleblowing, Disprz, 31
                                                                                                                                                                                    December 2023.




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BOARD OF DIRECTORS                                                                                                                                                                                           BOARD OF DIRECTORS




      Feiruz Ikhwan*)                                                                                                 Budi Pramantika**)
      Director & Chief Financial Officer (CFO)
                                                                                                                      Director



      Age                                                        Multiple Board Membership                            Age                                                      Multiple Board Membership
      48 years old as of December 2023                           › Member of Risk and Business Continuity             50 years old as of December 2023                         Committee:
                                                                   Committee in XL Axiata                                                                                      › Member of Risk Management and Business
                                                                                                                      Nationality                                                Continuity Committee in XL Axiata.
      Nationality                                                › Chairman of Gift, Donation and Sponsorship
                                                                                                                      Indonesian                                               › Chairman of Gift, Donation, and Sponsorship
      Malaysian                                                    Committee in XL Axiata
                                                                 › Member of Ethics and Integrity Committee in XL     Domicile                                                   Committee in XL Axiata.
      Domicile                                                     Axiata                                             Jakarta                                                  › Member of Ethics and Integrity Committee in XL
      Jakarta                                                    › Member of Human Capital Committee in XL                                                                       Axiata.
                                                                   Axiata                                             Legal Basis of Appointment                               › Member of Human Capital Committee in XL
      Legal Basis of Appointment                                 › Member of Information Technology Committee in      Resolution of Annual General Meeting            of         Axiata.
      Resolution of the Extraordinary General Meeting of           XL Axiata                                          Shareholders dated 27 October 2020                       › Member of Information Technology Committee in
      Shareholders dated 5 May 2023                                                                                                                                              XL Axiata.
                                                                                                                      Term of Office
                                                                 Affiliate Relations
                                                                                                                      27 October 2020 until the closing of Annual General      Affiliate Relation
      Term of Office                                             None
                                                                                                                      Meeting of Shareholders 2024                             None
      5 May 2023 until the closing of Annual General
      Meeting of Shareholders 2024                               Association Membership                               Appointment History in the Company                       Association Membership
                                                                 CMA (Chartered Management Accountant) and            Director, Term 1, appointed at the Extraordinary         None
      Appointment History in the Company                         Chartered Global Management Accountant (CGMA),       General Meeting of Shareholders dated 27
      Director, Term 1, appointed at the Extraordinary           Chartered Institute of Management Accountants        October 2020, term of office 27 October 2020
      General Meeting of Shareholders dated 5 May                (CIMA), United Kingdom                               until the closing of the Annual General Meeting of
      2023, term of office 5 May 2023 until the closing of                                                            Shareholders 2024.                                      **) End of term as of 5 May 2023
      the Annual General Meeting of Shareholders 2024.           Trainings and Competence Development in
                                                                 2023                                                 Education
      Education                                                  › Indonesian Economic and Political Update, XL       › MBA from IPMI International Business School,
                                                                    Axiata Tower, 10 May 2023                           2004
      › Bachelor of Science, Economics (Accounting &
        Finance) from The London School of Economics             › Indonesia Telecom Industry Update, XL Axiata       › Bachelor in Accounting from Universitas
                                                                    Tower, 10 May 2023                                  Indonesia, 1997
        and Political Science (LSE)
      › Chartered Management Accountant and                      › 2023 GDSC Training, Disprz, 30 September
                                                                                                                      Professional Background
        Chartered Global Management Accountant from                 2023
                                                                                                                      ›  Director, XL Axiata (2020 – May 2023)
        Chartered Institute of Management Accountants            › Sharing Session by Ericsson 5G India Journey, XL
                                                                                                                      ›  Deputy Chief Finance Officer, XL Axiata (2020)
        (CIMA), United Kingdom                                      Axiata Tower, 22 November 2023
                                                                                                                      ›  Group Head Finance, XL Axiata (2019 – 2020)
                                                                 › 2023 Business Continuity Management, Disprz,
                                                                                                                      ›  ASEAN-Regional CFO, GE Healthcare (2017 –
      Professional Background                                       31 December 2023
                                                                                                                         2019)
      › Director, PT XL Axiata Tbk (May 2023 – present)          › 2023 Anti-Bribery and Anti-Corruption (ABAC)
                                                                                                                      › Country CFO, GE Indonesia (2016 – 2017)
      › Advisor to CEO, PT XL Axiata Tbk (February –                Refresher, Disprz, 31 December 2023
                                                                                                                      › Asia Pacific Regional CFO, GE Transportation
         May 2023)                                               › 2023 Cybersecurity Refresher, Disprz, 31
                                                                                                                         (2014 – 2017)
      › Acting Chief Executive Officer of Smart Axiata              December 2023
                                                                                                                      › Asia Pacific CFO, GE Power Services (2011 – 2014)
         Co. Ltd., (2021 – February 2023)                        › 2023 Enterprise Risk Management, Disprz, 31
      › Chief Financial Officer, Smart Axiata Co,Ltd                December 2023
         (2018 – 2021)                                           › 2023 Data Privacy Refresher, Disprz, 31
      › Group Head Finance, PT XL Axiata Tbk (2017 –                December 2023
         2018)                                                   › 2023 Speaking Up/Whistleblowing, Disprz, 31
      › Vice President Strategic Finance, PT XL Axiata              December 2023
         Tbk (2015 – 2017)
      › Vice President Pricing & Capacity Management,           *) Effectively serves as of 5 May 2023
         PT XL Axiata Tbk (2014 – 2015)
      › Head of Investor Relations, Business Control,
         Corporate Finance, PT XL Axiata Tbk (2011 – 2014)
      › Head of Investor Relations, Axiata Group Berhad
         (2008 – 2011)




184                                 PT. XL Axiata Tbk | Integrated Annual Report 2023                                                               PT. XL Axiata Tbk | Integrated Annual Report 2023                                   185
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BOARD OF DIRECTORS                                                                                                                                                                                                   BOARD OF DIRECTORS




BOARD CHARTER AND CODE                                        4.   Corporate Documents                                      Aside from the abovementioned duties and responsibilities of the Board of Directors, the specific duties of
                                                                   Maintain all important lists, registries and             each member of the Board are detailed below:
OF ETHICS                                                          corporate documents, including resolutions,
                                                                   minutes of GMS, Board of Directors, Board of
The Company has a Work Guideline and Code of                       Commissioners meetings within The Company’s
                                                                                                                                                            Responsible for coordinating all Company’s operational activities, including overseeing
Ethics for the Board of Director as stated in the Board                                                                                                     overall management, also compliance with laws and regulations, as well as supervising
                                                                   domicile and provide Shareholders’ access to              Dian Siswarini                 the CEO’s Office directorate which consists of Corporate Secretary, Internal Audit,
Manual. The Board Manual serves as a guideline for                 them as required by laws.                                 President Director & CEO       Transformation Project, Human Capital groups, and IT Digital and Analytics, including
members of the Board to maintain professional                                                                                                               Enterprise Strategy Planning & Architect, IT Core & Customer Platform, IT PM &
and productive work relationships, and to foster              5.   Corporate Accounts                                                                       Transformation, BPM & Digital Workspace, Technology Security, Digital (Customer)
efficiency in carrying out their duties.                           Maintain all corporate accounts and financial
                                                                                                                                                            Touchpoint, Analytic and Data Managemen.

                                                                   documents in accordance with accounting
The Board Manual includes the following:                                                                                     Feiruz Ikhwan                  esponsible to supervise the Finance directorate which consists of Finance, Financial
                                                                   standards and provide Shareholders’ access to                                            Accounting, Finance Business Control, Procurement, and Contract Management, also
1. Criteria and composition.                                       them as required by law and Articles of Association.      Director & Chief Financial
                                                                                                                                                            managing and controlling the Company’s business plan and its execution, including
2. Duties and responsibilities.                                                                                              Officer
                                                                                                                                                            the preparation of financial statements, taxes, and financial management, as well as to
3. Code of Ethics that includes arrangements for              6.   Integrated Annual Report                                                                 control the activity of XL Axiata investor relations.
    conflicts of interest, confidentiality of Company              Within 5 months of fiscal year end, prepare
4. Documents and compliance with prevailing                        annual report which at least includes: (a) financial      Yessie D. Yosetya              Responsible to supervise Enterprise Business & Corporate Affairs Directorate which
    regulations. procedures for procuring meetings                 statements that contains the data for the latest          Director & Chief Enterprise    consists of Enterprise Product & Marketing, National & Strategic Enterprise, Solution &
    include the quorum of the meeting and the right                                                                          Business & Corporate Affairs   Technical Account Management, Wholesale & Reseller, Legal, Regulation & Government
                                                                   financial year and the financial year immediately         Officer                        Relations and Corporate Communication & ESG.
    to vote.                                                       prior to it (including a profit and loss statement,
5. Remuneration.                                                   cash flows, any equity changes, and any other                                            Responsible to supervise the Commercial Consumer directorate which consists
6. Distribution of authority.                                      relevant data); (b) the Company’s activity report; (c)    David Arcelus Oses             of Marketing consisting of Mass Segment, Youth Segment, Premium Segment, and
                                                                   a corporate social responsibility statement; (d) any      Direktur & Chief Commercial    GTM consisting of Commercial GTM, West Region, Jabo Region, Central Region, and
                                                                                                                             Officer - Consumer (CCO -      East Region, also Indirect Channel Management, Direct Channel Management, Digital
DUTIES AND RESPONSIBILITIES                                        incidents that occurred which may impact on the
                                                                                                                             Consumer)                      Channel Touch Point, Commerce Planning, Customer Contact Center and Customer
                                                                   Company’s activities; (e) a report from the Board
OF THE BOARD OF DIRECTORS                                          of Commissioners on their supervisory activities
                                                                                                                                                            Value Management, and also making sure that all functions of the organization are
                                                                                                                                                            aligned to meet its strategic commercial objectives.
                                                                   over the previous financial year; (f) the names of
1.   Articles of Association Approvals, Registration               all Board of Directors, Board of Commissioners                                           Responsible to supervise Commercial Home and Convergence directorates which
                                                                                                                             Abhijit J. Navalekar
     and Gazetting                                                 members; and (g) any salary or honorarium                                                consists of Corporate Strategy, Strategic Partnership, Digital Partnership, and Home
                                                                                                                             Director & Chief Commercial
     Submit the Company’s Articles of Association                  payments made to the members of the Board of                                             Business including Home Product & Marketing and Home Business Operation. This shall
                                                                                                                             Officer – Home &
                                                                                                                                                            include determining the business strategy and monitoring the agreed implementation,
     and any amendments to them to the Ministry of                 Commissioners and Board of Directors.                     Convergence
                                                                                                                                                            and also responsible for the business incubation and strategic partnership in alignment
     Law & Human Rights for approval or registration                                                                                                        with the overall company strategy.
     and to the State Printer for gazetting.                  7.   Board of Directors Meetings
                                                                   Convene meetings as per prevailing regulations.                                          Responsible to supervise the Technology directorate which consists of Risk &
2.   Share Registry                                                                                                          I Gede Darmayusa               Compliance, Technology Strategy & Alignment, Network Planning & Design, Program
     Create and maintain (or appoint a Share Registrar        8.   Business Plan                                                                            Management, and Service Operation Management, and also acquiring new technology
                                                                                                                             Director & Chief Technology    and define strategy adoption, allocating and managing capex for company initiatives,
     to do so) a registry of shares recording: (a) name            Provide the Board of Commissioners for approval           Officer                        building capacity and resiliency of the core network and managing all programs
     and address of all Shareholders; (b) the sum,                 of the Company’s business plan and budget no                                             through Program Management Office.
     number, and date of acquisition of the shares or              later than 60 days prior to the close of fiscal year,
     collective share certificates; (c) name and address           failing of which the previous years’ business plan
     of pledge of company’s shares; (d) any other                  shall apply.
     important information.
                                                              9.   Corporate Strategy
3.   Special Share Registry                                        Determine the corporate strategy, and review,
     Create and maintain a special registry containing             monitor and oversee the implementation of the
     the share ownership and business relations of the             said corporate strategy.
     Board of Directors, the Board of Commissioners
     and their respective families in the Company’s and       10. Company Vision and Purpose
     the date(s) those shares were acquired.                      Determine the Company vision and purpose
                                                                  regularly, and review to ensure the Company
                                                                  vision and purpose are inline and relevant with the
                                                                  Company’s business.


186                               PT. XL Axiata Tbk | Integrated Annual Report 2023                                                                          PT. XL Axiata Tbk | Integrated Annual Report 2023                                  187
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BOARD OF DIRECTORS                                                                                                                                                                                                BOARD OF DIRECTORS




                                                              Aside from the abovementioned voluntary
REQUIREMENTS AND
                                                              resignation, the terms of office of Board members
APPOINTMENT POLICY FOR                                        shall be automatically ended upon the following
THE BOARD OF DIRECTORS                                        conditions:
                                                              1. If he/she is involved in a civil, criminal, monetary
                                                                   crime and/or other dispute in a judiciary
The appointment of the Company’s Board of Directors
                                                                   institution   and/or    arbitration       institution
is regulated in the Senior Executive Nomination
                                                                   whether in Indonesia or a foreign country, or
Policy. The candidates of the Board as proposed
                                                                   an administrative dispute with an authorized
by Shareholders and/or Minority Shareholders
                                                                   government institution including any dispute in
are submitted to the Company’s Nominating and
                                                                   relation to manpower/industrial matters.
Remuneration Committee through the Corporate
                                                              2. If he/she passed away.
Secretary.
                                                              3. If he/she is not reappointed upon the end of
                                                                   his/her term of office.
The Nominating and Remuneration Committee will
                                                              4. Dismissed by the GMS.
then review the nomination proposal during the
                                                              5. Declared bankrupt or insolvent by the court.
Nominating and Remuneration Committee Meeting
                                                              6. No longer qualified by the prevailing legislation
to ensure the candidates fulfil the requirements,
                                                                   and regulation.
qualifications as well as having the right background,
prior to submission to the GMS to be approved.
                                                              The Board of Commissioners is authorized to
                                                              suspend a member of the Board of Directors,
The requirements as well as qualifications of the
                                                              which would result in the suspended member being
Board of Directors members refer to POJK No. 33/
                                                              unable to perform their obligations to the Company
POJK.04/2014 and as required by the Company,
                                                              until the end of the suspension period or until the
which includes a diversity of skills as well as the total
                                                              General Meeting of Shareholders (GMS) revokes the
composition of the Board.
                                                              suspension. Any suspension of a member of the
                                                              Board of Directors must be based on Resolutions                                                                          5.   Minutes of meeting must be prepared as
                                                                                                                           BOARD OF DIRECTORS
                                                              of the Board of Commissioners, and the suspended                                                                              documentation of decisions made at the
POLICY ON THE BOARD OF                                                                                                     MEETINGS
                                                              member must be formally notified in writing.                                                                                  meeting.
DIRECTORS RESIGNATION                                         Subsequently, the Board of Commissioners must                                                                            6.   The Board of Directors meeting minutes must
                                                              convene a GMS to either revoke or confirm the                                                                                 be made in writing and signed by all present
The Company’s Articles of Association and the                                                                              Board of Directors Meeting Policy
                                                              suspension.                                                                                                                   members of the Board of Directors, and must
Board Manual outline the policy for the resignation                                                                        In general, meeting policy for the Board consists of
                                                                                                                                                                                            be communicated to all members of the Board
of members of the Board of Directors, which requires                                                                       the following:
                                                                                                                                                                                            of Directors.
them to submit a formal written resignation letter to         BOARD OF DIRECTORS TERM                                      1. Scheduling the meeting is determined by the
                                                                                                                                                                                       7.   The Board of Directors may make decisions
the Company. The letter should be addressed to the            OF OFFICE                                                        Corporate Secretary.
                                                                                                                                                                                            without calling a Meeting, however the decision
Nominating and Remuneration Committee (NRC)                                                                                2. Board Meeting is chaired by the President
                                                                                                                                                                                            must be approved and signed in one or more
and include a copy for the Board of Directors and             The Terms of Office of the Company’s Board of                    Director. In the event that the President Director
                                                                                                                                                                                            documents through facsimile, email or other
Corporate Secretary. After receiving the resignation          Directors is five (5) years and he/she may be re-                is not present, each Director appointed by a
                                                                                                                                                                                            methods of written communications.
letter, the Company will convene a General Meeting            appointed for the same period. If a Director is                  member of the present members of the Board
of Shareholders (GMS) to make a decision regarding            appointed to replace a vacant position (either by                may Chairman the meeting.
the resignation. The Company is required to hold a            termination or otherwise), then he/she shall serve           3. In the event that a Director cannot be present           Board of Directors Meetings in 2023
General Meeting of Shareholders to decide on the              the remaining term of the vacant position/existing               at the Board meeting, he/she may authorize              In 2023, the Board of Directors has convened
resignation of a member of the Board of Directors             of the Director.                                                 another Director as proxy. A Director can only          56 meetings with the following meeting agenda,
within a maximum period of 90 (ninety) days after                                                                              be a proxy for one (1) other Director.                  frequencies, and attendance:
the resignation letter is received.                                                                                        4. A Board meeting decision is only valid if at least
                                                                                                                               more than half of the Board members or their
                                                                                                                               proxies are present in the meeting.




188                               PT. XL Axiata Tbk | Integrated Annual Report 2023                                                                          PT. XL Axiata Tbk | Integrated Annual Report 2023                                189
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BOARD OF DIRECTORS                                                                                                                                                                            BOARD OF DIRECTORS




BOARD OF DIRECTORS MEETING
                                                                                                              DIAN       YESSIE D.       ABHIJIT J.        DAVID             BUDI              I GEDE              FEIRUZ
                  NO.        TYPE                                                           STATUS
 NO   DATE                                                AGENDA                                           SISWARINI     YOSETYA        NAVALEKAR       ARCELUS OSES      PRAMANTIKA         DARMAYUSA            IKHWAN
                  MEETING    (R/S)                                                     (APPROVAL/NOTING)
                                                                                                              (DS)        (YDY)           (AJN)            (DAO)             (BP)               (IGD)                (FI)
  1   9-Jan-23    1/23        R      Procurement Discussion                               Approval
                                     FY2022 Performance Update
                                                                                                              N             N                N                N                 N                 N
                                                                                          Noting
                                     Sales Distribution Discussion
 2    12-Jan-23   1.S/23       S     Sales Distribution Discussion                        Approval            N             N                N                N                 N                 N
 3    17-Jan-23   2/23               Internal Program Discussion                          Approval
                                     Joint BOC BOD Meeting Preparation Discussion         Noting                            N
                              R                                                                               N                              N                N                 N                 N
                                     Business Plan 2023 Discussion                        Approval                     (Proxy to DAO)
                                     Data Privacy Discussion                              Noting
 4    24-Jan-23   3/23               Funding Plan Discussion                              Approval
                              R      Procurement Discussion                               Approval            N             N                N                N                 N                 N
                                                                                                                       (Proxy to DAO)
                                     Human Capital Discussion                             Noting
 5    31-Jan-23   4/23               Funding Plan & Net Profit Allocation Discussion      Approval
                                     Procurement Discussion                               Noting
                              R                                                                               N             N                N                N                 N                 N
                                     Joint BOC BOD Meeting Preparation Discussion         Noting
                                     Data Privacy Discussion                              Noting
 6    6-Feb-23    5/23               Budget Discussion                                    Approval
                                                                                                                                             N                                                                 Not yet a BOD
                              R      Business Plan 2023 Discussion                        Approval            N             N                                 N                 N                 N
                                                                                                                                        (Proxy to DS)                                                            Member
                                     Subsidiary Company Discussion                        Approval
 7    14-Feb-23   6/23               Procurement Discussion                               Approval
                                     Cost Saving Discussion                               Noting
                                     2023 Monthly Performance Update                      Noting
                              R                                                                               N             N                N                N                 N                 N
                                     Regulatory Discussion                                Noting
                                     Sales Distribution Discussion                        Approval
                                     Asset Discussion                                     Approval
 8    2-Mar-23    7/23               Joint BOC BOD Meeting Preparation Discussion         Noting
                                     Procurement Discussion                               Approval
                              R                                                                               N             N                N                N                 N                 N
                                     Sales Distribution Discussion                        Approval
                                     Data Privacy Discussion                              Noting
 9    7-Mar-23    8/23               Network Discussion                                   Noting
                              R                                                                               N             N                N                N                 N                 N
                                     Subsidiary Company Discussion                        Noting
 10   14-Mar-23   9/23        R      Risk and Compliance Discussion                       Approval
                                     Treasury Shares Discussion                           Approval
                                     Procurement Discussion                               Approval                          N
                                     2023 Monthly Performance Update                      Noting
                                                                                                              N        (Proxy to IGD)
                                                                                                                                             N                N                 N                 N
                                     Data Privacy Discussion                              Noting
                                     Medical Insurance Discussion                         Approval
 11   23-Mar-23   02.S/23      S     Sales Distribution Discussion                        Approval
                                     Funding Plan Discussion                              Approval            N             N                N                N                 N                 N
                                     Corporate Event Discussion                           Noting




190                         PT. XL Axiata Tbk | Integrated Annual Report 2023                                                            PT. XL Axiata Tbk | Integrated Annual Report 2023                                191
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BOARD OF DIRECTORS                                                                                                                                                                         BOARD OF DIRECTORS



                                                                                                           DIAN      YESSIE D.       ABHIJIT J.        DAVID             BUDI              I GEDE              FEIRUZ
                  NO.        TYPE                                                        STATUS
 NO   DATE                                                AGENDA                                        SISWARINI    YOSETYA        NAVALEKAR       ARCELUS OSES      PRAMANTIKA         DARMAYUSA            IKHWAN
                  MEETING    (R/S)                                                  (APPROVAL/NOTING)
                                                                                                           (DS)       (YDY)           (AJN)            (DAO)             (BP)               (IGD)                (FI)
 12   28-Mar-23   10/23       R      Budget Discussion                                 Approval
                                     Network Discussion                                Noting              N             N               N                N                 N                 N
                                     Data Privacy Discussion                           Noting
 13   4-Apr-23    11/23       R      Procurement Discussion                            Approval
                                     Commercial Discussion                             Approval
                                     Business Plan 2023 Discussion                     Noting
                                                                                                           N             N               N                N                 N                 N
                                     Joint BOC BOD Meeting Preparation Discussion      Noting
                                     Board Assessment FY 2022 Result                   Noting
 14   11-Apr-23   12/23       R      Network Discussion                                Noting
                                     IT Discussion                                     Noting
                                     2023 Monthly Performance Update                   Noting              N             N               N                N                 N                 N
                                     Data Privacy Discussion                           Noting                                                                                                                 Not yet
                                     Subsidiary Company Discussion                     Approval                                                                                                                a BOD
                                                                                                                                                                                                              Member
 15   18-Apr-23   13/23       R      Regulatory Discussion                             Approval
                                     Associated Company Annual General Meeting of
                                                                                       Approval                          N                                N
                                     Shareholders                                                          N                             N                                  N                 N
                                                                                                                    (Proxy to AN)                   (Proxy to IGD)
                                     Procurement Discussion                            Approval
                                     Joint BOC BOD Meeting Preparation Discussion      Noting
                                     Business Plan 2023 Discussion                     Approval
 16   3-May-23    14/23       R
                                     Legal Matters Discussion                          Approval
                                     Commercial Discussion                             Noting
                                     Enterprise Discussion                             Noting              N             N               N                N                 N                 N
                                                                                                                                                                                         (Proxy to YDY)
                                     Joint BOC BOD Meeting Preparation Discussion      Noting
                                     Data Privacy Discussion                           Noting
                                     Procurement Policy Discussion                     Approval

                                     Enterprise Discussion                             Noting
 17   9-May-23    15/23       R                                                                            N             N               N                N                                   N                  N
                                     2023 Monthly Performance Update                   Noting

 18   16-May-23   16/23       R      Enterprise Discussion                             Approval
                                     Legal Matters Discussion                          Noting              N             N               N                N                                   N                  N
                                                                                                                                                     (Proxy to FI)
                                     Data Privacy Discussion                           Noting
 19   26-May-23   17/23       R      Enterprise Discussion                             Approval                                                                       No Longer a
                                                                                                                                         N                            BOD Member
                                     Network Discussion                                Approval            N             N                                N                                   N                  N
                                                                                                                                    (Proxy to DS)
                                     Joint BOC BOD Meeting Preparation Discussion      Noting
 20   30-May-23 18/23         R      Network Discussion                                Noting
                                     Risk and Compliance Discussion                    Noting
                                     Joint BOC BOD Meeting Preparation Discussion      Noting
                                                                                                           N             N               N                N                                   N                  N
                                     Data Privacy Discussion                           Noting




192                         PT. XL Axiata Tbk | Integrated Annual Report 2023                                                        PT. XL Axiata Tbk | Integrated Annual Report 2023                                193
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BOARD OF DIRECTORS                                                                                                                                                                               BOARD OF DIRECTORS



                                                                                                                DIAN       YESSIE D.       ABHIJIT J.        DAVID             BUDI              I GEDE               FEIRUZ
                  NO.        TYPE                                                             STATUS
 NO   DATE                                                AGENDA                                             SISWARINI     YOSETYA        NAVALEKAR       ARCELUS OSES      PRAMANTIKA         DARMAYUSA             IKHWAN
                  MEETING    (R/S)                                                       (APPROVAL/NOTING)
                                                                                                                (DS)        (YDY)           (AJN)            (DAO)             (BP)               (IGD)                 (FI)

 21   6-Jun-23    19/23       R      Corporate Action Discussion                            Approval            N             N                N                N                                    N                  N
                                     Joint BOC BOD Meeting Preparation Discussion           Noting
 22   13-Jun-23   20/23       R      Related Party Transaction Plan Discussion              Approval
                                     Investment Discussion                                  Approval
                                                                                                                N             N                N                N                                    N                  N
                                     2023 Monthly Performance Update                        Noting
                                     Corporate Action Plan Discussion                       Approval
 23   20-Jun-23   21/23       R      Network Discussion                                     Noting
                                     Joint BOC BOD Meeting Preparation Discussion           Noting
                                                                                                                N             N                N                N                                    N                  N
 24   27-Jun-23   22/23       R      Procurement Discussion                                 Approval
                                     Investment Discussion                                  Approval
                                     IT Discussion                                          Noting              N             N                N                N                                    N                  N
                                                                                                                                          (Proxy to DS)
                                     Commercial Discussion                                  Noting
                                     Sales Distribution Discussion                          Approval
 25   30-Jun-23   03.S/23      S     Strategic Discussion                                   Approval
                                     Regulation Discussion                                  Noting
                                                                                                                N             N                N                N                                    N                  N
 26   4-Jul-23    23/23       R      Enterprise Discussion                                  Approval
                                     Procurement Discussion                                 Noting
                                     Commercial Discussion                                  Approval
                                                                                                                N             N                N                N                                    N                  N
                                     Human Capital Discussion                               Noting
 27   11-Jul-23   24/23       R      Network DIscussion                                     Noting                                                                            No Longer
                                                                                                                N             N                N                N               a BOD                N                  N
                                     2023 Monthly Performance Update                        Noting                       (Proxy to IGD)                    (Proxy to FI)
                                                                                                                                                                               Member
 28   18-Jul-23   25/23       R      Strategic Discussion                                   Noting              N                                               N                                    N
                                     IT Discussion                                          Noting
                                                                                                                              N                N           (Proxy to FI)                       (Proxy to YDY)
                                                                                                                                                                                                                        N
 29   23-Jul-23   04.S/23      S     Related Party Transaction Plan Discussion              Noting
                                                                                                                N             N                N                N                                    N                  N
                                     Regulation Discussion                                  Noting
 30   25-Jul-23   26/23       R      Commercial Discussion                                  Approval
                                     Enterprise Discussion                                  Approval
                                     IT Discussion                                          Approval
                                                                                                                N             N                N                N                                    N                  N
                                     Procurement Discussion                                 Approval
 31   26-Jul-23   05.S/23      S     Related Party Transaction Plan Discussion              Approval
      27-Jul-23                                                                                                 N             N                N                N                                    N                  N
                                     BOD Discussion                                         Approval
      29-Jul-23
 32   1-Aug-23    27/23       R      Budget Discussion                                      Noting
                                     Business Plan 2024 Discussion                          Noting              N             N                N                N                                    N                  N
                                                                                                                         (Proxy to FI)
                                     Regulation Discussion                                  Noting
 33   8-Aug-23    28/23       R      IT Discussion                                          Noting
                                     Business Plan Discussion                               Noting              N             N                N                N                                    N                  N
                                     2023 Monthly Performance Update                        Noting
 34   15-Aug-23   29/23       R      Business Plan 2024 Discussion                          Noting                                                                                                   N
                                     Additional Company's Business Activity Discussion      Noting
                                                                                                                N             N                N                N                              (Proxy to YDY)
                                                                                                                                                                                                                        N
 35   18-Aug-23   06.S/23      S     Related Party Transaction Plan Discussion              Approval            N             N                N                N                                    N                  N



194                         PT. XL Axiata Tbk | Integrated Annual Report 2023                                                              PT. XL Axiata Tbk | Integrated Annual Report 2023                                 195
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BOARD OF DIRECTORS                                                                                                                                                                                    BOARD OF DIRECTORS



                                                                                                                 DIAN           YESSIE D.       ABHIJIT J.        DAVID             BUDI              I GEDE               FEIRUZ
                  NO.        TYPE                                                             STATUS
 NO   DATE                                                AGENDA                                              SISWARINI         YOSETYA        NAVALEKAR       ARCELUS OSES      PRAMANTIKA         DARMAYUSA             IKHWAN
                  MEETING    (R/S)                                                       (APPROVAL/NOTING)
                                                                                                                 (DS)            (YDY)           (AJN)            (DAO)             (BP)               (IGD)                 (FI)
 36   22-Aug-23   30/23       R      IT Discussion                                          Approval
                                     Procurement Discussion                                 Approval              N                N                N                N                                    N                  N
                                     Corporate Action Discussion                            Approval
 37   29-Aug-23   31/23       R      Board and Board Committee Policy Discussion            Approval
                                     Strategic Discussion                                   Noting                N                N                N                N                                    N                  N
                                     Procurement Discussion                                 Approval
 38   5-Sep-23    32/23       R      Enterprise Discussion                                  Approval
                                     Corporate Action Discussion                            Approval              N
                                     Business Plan 2024 Discussion                          Noting           (Proxy to YDY)
                                                                                                                                   N                N                N                                    N                  N
                                     Data Privacy Discussion                                Noting
 39   12-Sep-23   33/23       R      Network Discussion                                     Noting
                                     2023 Monthly Performance Update                        Noting
                                                                                                                  N                N                N                N                                    N                  N
                                                                                                             (Proxy to YDY)
                                     Regulation Discussion                                  Noting
                                     Additional Company's Business Activity
 40   19-Sep-23   34/23       R                                                             Approval
                                     Discussion
                                                                                                                  N                N                N                N                                    N                  N
                                     Internal Policy Discussion                             Approval                                                                                                (Proxy to YDY)
                                     Joint BOC BOD Meeting Preparation Discussion           Noting

 41   26-Sep-23   35/23       R      Board Strategy Retreat Preparation Discussion          Noting                N                N                N                N                                    N                  N
                                                                                                                                               (Proxy to DS)                       No Longer
 42   3-Oct-23    36/23       R      Legal Matters Discussion                               Noting                                                                                   a BOD
                                     Board Strategy Retreat Preparation Discussion          Noting                                                                                  Member
                                                                                                                  N                N                N                N                                    N                  N
                                     Network Discussion                                     Noting
 43   9-Oct-23    37/23       R      Enterprise Discussion                                  Approval
                                     Commercial Discussion                                  Noting
                                     2023 Monthly Performance Update                        Noting
                                                                                                                  N                N                N                N                                    N                  N
                                     Regulation Discussion                                  Noting
                                     Subsidiary Company 2024 Business Plan
 44   17-Oct-23   38/23       R                                                             Approval
                                     Discussion
                                     Related Party Transaction Plan Discussion              Approval              N                N                N                N                                    N                  N
                                     Human Capital Discussion                               Noting
                                     Spectrum Discussion                                    Approval
 45   18-Oct-23   07.S/23      S     Related Party Transaction Plan Discussion              Approval              N                N                N                N                                    N                  N
 46   24-Oct-23   39/23       R      Additional Company's Business Activity Discussion      Approval
                                     Procurement Discussion                                 Approval
                                     Internal Policy Discussion                             Approval              N                N                N                N                                    N                  N
                                     Network Discussion                                     Noting
                                     Related Party Transaction Plan Discussion              Approval
 47   31-Oct-23   40/23       R      Procurement Discussion                                 Approval
                                     Related Party Transaction Plan Discussion              Approval
                                                                                                                  N                N                N                N                                    N                  N
 48   7-Nov-23    41/23       R      Corporate Event Discussion                             Approval
                                     Enterprise Discussion                                  Noting                N                N                N                N                                    N                  N
                                                                                                                              (Proxy to DAO)
                                     Joint BOC BOD Meeting Preparation Discussion           Noting




196                         PT. XL Axiata Tbk | Integrated Annual Report 2023                                                                   PT. XL Axiata Tbk | Integrated Annual Report 2023                                 197
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BOARD OF DIRECTORS                                                                                                                                                                                          BOARD OF DIRECTORS




                                                                                                                                DIAN     YESSIE D.    ABHIJIT J.        DAVID             BUDI              I GEDE               FEIRUZ
                         NO.              TYPE                                                                STATUS
  NO      DATE                                                            AGENDA                                             SISWARINI   YOSETYA     NAVALEKAR       ARCELUS OSES      PRAMANTIKA         DARMAYUSA             IKHWAN
                         MEETING          (R/S)                                                          (APPROVAL/NOTING)
                                                                                                                                (DS)      (YDY)        (AJN)            (DAO)             (BP)               (IGD)                 (FI)
  49      14-Nov-23      42/23              R        Additional Company’s Business Activity Discussion      Approval
                                                     Subsidiary Company 2024 Business Plan                  Approval            N           N             N                N                                    N                  N
                                                                                                                                                     (Proxy to DS)
                                                     Discussion
                                                     Joint BOC BOD Meeting Preparation Discussion           Noting
  50      21-Nov-23      43/23              R        Corporate Event Discussion                             Approval
                                                     Legal Matters Discussion                               Approval            N           N             N                N                                    N                  N
                                                     Commercial Discussion                                  Noting
                                                     Sales Distribution Discussion                          Approval
   51     28-Nov-23      44/23              R        Budget Discussion                                      Approval
                                                     Asset Discussion                                       Approval
                                                     Subsidiary Company Discussion                          Approval
                                                                                                                                N           N             N                N                                    N                  N
                                                     Data Privacy Discussion                                Noting
   52     5-Dec-23       45/23              R        IT Discussion                                          Approval
                                                     Subsidiary Company’s Corporate Action
                                                                                                            Approval
                                                                                                                                N           N             N                N             No Longer              N                  N
                                                     Discussion                                                                                                                            a BOD
  53      12-Dec-23      46/23              R        Corporate Event Discussion                             Approval                                                                      Member

                                                     Procurement Discussion                                 Noting
                                                     Network Discussion                                     Noting              N           N             N                N                                    N                  N
                                                     Regulation Discussion                                  Noting
                                                     2023 Monthly Performance Update                        Noting
                                                     Asset Discussion                                       Approval
  54      19-Dec-23      47/23              R        Internal Policy Discussion                             Approval
                                                     Commercial Discussion                                  Noting                                                         N
                                                     Joint BOC BOD Meeting Preparation Discussion           Noting
                                                                                                                                N           N             N          (Proxy to YDY)
                                                                                                                                                                                                                N                  N
                                                     IT Discussion                                          Approval
  55      15-Dec-23      08.S/23            S        Related Party Transaction Plan Discussion              Noting              N           N             N                N                                    N                  N
  56      27-Dec-23      09.S/23            S        IT Discussion                                          Noting              N           N             N                N                                    N                  N
 Total Attendance During 2023                                                                                                 56/56       56/56         56/56            56/56             16/16              56/56              40/40
 Percentage of Attendance During 2023                                                                                          100%       100%          100%             100%              100%               100%                100%
 Regular Meetings                                    47                                                     Yes                 54          49            51               51                16                 52                 40
 Special Meetings                                    9                                                      No                  0           0             0                0                 0                  0                   0
 Total Meetings                                      56                                                     Yes with Proxy      2           7             5                5                 0                  4                   0

Note:
No circular decision of the Board of Directors published in 2023.




198                                      PT. XL Axiata Tbk | Integrated Annual Report 2023                                                            PT. XL Axiata Tbk | Integrated Annual Report 2023                                 199
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BOARD OF DIRECTORS                                                                                                                                                                                            BOARD OF DIRECTORS




TRAININGS OF THE BOARD OF                                   Committee based on the achievement of the Key          PERFORMANCE ASSESSMENT                                          LOAN POLICY FOR
DIRECTORS                                                   Performance Indicator (KPI) with the Company’s         FOR COMMITTEES UNDER THE                                        MEMBERS OF THE BOARD
                                                            achievements and certain targets (if any).
                                                                                                                   BOARD OF DIRECTORS                                              OF COMMISSIONERS AND
Each member of the BOD always develops his/her              In a collegial manner the performance of the Board                                                                     DIRECTORS
competency in order to support the implementation           is reported in the GMS. The GMS then provides          In carrying out its duties, the Board of Directors is
of his/her duties and responsibilities. The competency      full release and discharge (acquit et de charge) to    assisted by the Information Technology Committee,               The Company’s Remuneration Policy for Senior
development can be in the form of participation in          the Board of Directors for the management of the       Risk Management and Business Continuity                         Executive forbids personal loan to members of the
seminar, training or as a speaker in events related to      company during Year.                                   Committee, Ethics and Integrity Committee, Human                Board of Directors and the Board of commissioners.
the Company’s business scope.                                                                                      Capital Committee, and the Gift, Donation &
                                                            Self-Assessments                                       Sponsorship Committee.                                          SHARE OWNERSHIP POLICY
In 2023, members of the Board of Directors                  The    Company     conducted       an  independent                                                                     BY THE BOARD OF DIRECTORS
participated in various trainings to support their          assessment on the Board of Directors in 2023,          The Board of Directors has evaluated the performance
duties as the Board of Directors. The detailed              which included Board Effectiveness, peer-to-peer       of the Committees in 2023 and determined that they              & BOARD OF COMMISSIONERS
information is presented on the Profile section of          assessment with fellow members of the Board and        have effectively and efficiently fulfilled their duties. The
the Board Members in this Corporate Governance              Cross-Board Assessments with each member of            assessment was based on the Committees’ periodic                Share Ownership and Transactions of Members of
Chapter.                                                    the Board of Directors. The assessment includes        reports, inputs, and recommendations related to their           the Board of Commissioners and Directors Based
                                                            understanding the roles, duties and responsibilities   responsibilities, as well as their duties as detailed in this   on the Policy on Share Ownership by the Board of
Board Induction Program                                     as well as evaluating the Company’s GCG. The           Integrated Annual Report.                                       Commissioners and Directors enacted by the Board
The Company has an Induction Program for                    assessment results will be used as recommendations                                                                     of Directors on 16 August 2016, each member of
every newly appointed member of the Board of                for the Company’s GCG improvements and as one                                                                          the Board of Commissioners and Directors must
Commissioners and Board of Directors. The Induction         of the basic considerations of the respective Board    SUCCESSION POLICY OF THE                                        periodically disclose the share ownership of the
Program is organized by the Corporate Secretary             member to be reappointed.                              BOARD OF DIRECTORS                                              Company or other company by his/herself or his/her
in the form of presentation on the Company’s                                                                                                                                       families through a Special Register of Shareholder
fundamental matters as follows:                             Assessor                                                                                                               which is distributed and kept by the Corporate
1. The Company’s strategy, which includes business          The Nominating and the Remuneration Committee          The Company’s Director Succession Policy requires               Secretary Division.
    plans, branding, and technology and networks.           conducted a self-assessment of the Board of            that the chosen individual undergo a sequence of
2. Presentation of Governance include:                      Directors.                                             self-improvement activities that pertain to their job           In accordance with the Policy on Share Ownership
    a. Duties, responsibilities and authorities as                                                                 and personal growth, which includes training, as well           by the Board of Commissioners and Directors, every
        members of the Board of Directors and/or            Assessment Method                                      as participating in a collaborative team approach to            sale and purchase of the Company’s shares by
        the Board of Commissioners.                         The assessment method was carried out using            address specific problems.                                      each member of the Board of Commissioners and
    b. Policies related to governance.                      a quantitative approach through data collection                                                                        Directors must be notified to the Corporate Secretary
                                                            techniques by distributing questionnaires containing   The Company’s Nominating and Remuneration                       to be further reported to the Financial Services
In 2023, the Board Induction Program for the Board          questions or statements that must be answered by       Committee holds a significant responsibility in                 Authority (OJK) as stipulated in the Regulation No.
of Directors was carried out for new member of the          all members of the Board of Directors and by each      selecting the Director nominee. The Director has the            11/POJK.04/2017 Regarding Ownership Reports or
Board of Directors, Feiruz Ikhwan, by the Corporate         member of the Board of Directors as part of the        option to designate an existing employee, including             Any Change in Public Company Share Ownership.
Secretary on 8 May 2023.                                    cross-board assessments.                               those listed in the Company’s Talent Pool, as a
                                                                                                                   successor. The competence of potential Director
                                                            The assessment criteria for the performance            successors will be evaluated on a regular basis                 SHARE OWNERSHIP BY
BOARD OF DIRECTORS                                          evaluation of the Board of Directors include Board     through an internal panel system and an independent             MEMBERS OF THE BOARD
PERFORMANCE ASSESSMENT                                      Structure, Dynamics & Functioning, the Board's Role    third-party assessment.
                                                                                                                                                                                   OF COMMISSIONERS AND
                                                            in Governance, and the Financial Reporting Process,
POLICY                                                      Internal Controls, Risk Management.                    The appointment of a Director candidate will                    DIRECTORS
                                                                                                                   adhere to the process and guidelines outlined in the
By the Nominating and Remuneration                          Assessment Results                                     Nomination Policy, while also considering the current           As of 31 December 2023, share ownership of
Committee                                                   The Board of Directors, as an organ of the Company,    laws and regulations pertaining to the appointment              members of the Board of Commissioners and
                                                            has carried out its duties and responsibilities in     of a Director.                                                  Directors is as disclosed in the Corporate Data
Performance assessment of each member of the                accordance with prevailing regulations and relevant                                                                    Chapter of this Integrated Annual Report.
Board of Directors and the President Director is            standards.
carried out by the Nominating and Remuneration



200                             PT. XL Axiata Tbk | Integrated Annual Report 2023                                                                        PT. XL Axiata Tbk | Integrated Annual Report 2023                               201
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INFORMATION TECHNOLOGY
                                                                                                                                                                                                             INFORMATION TECHNOLOGY COMMITTEE



COMMITTEE
                                                                                                                        NO       DATE                    AGENDA                      DIAN   YESSIE D. DAVID   I GEDE     BUDI      ABHIJIT J.     FEIRUZ        RICO
                                                                                                                                                                                  SISWARINI YOSETYA ARCELUS DARMAYUSA PRAMANTIKA* NAVALEKAR      IKHWAN*      USTHAVIA
                                                                                                                                                                                                      OSES                                                     FRANS**

                                                                                                                        1    25 Jan 2023    1.   Ratification for 2023              N        N        N       Absent       N           N
                                                                                                                             9:15 – 10:01        Transformational
                                                                                                                                                 [DI Converged] Project
The Information Technology Committee (IT                     1.   Discuss and evaluate the information technology                                Charter.
Committee) was established by the Board of                        strategic roadmap to support XL Axiata’s value                            2.   Ratification for 2023 Priority
                                                                                                                                                 [DT Priority] Project Charter
Directors in September 2012 to support the                        creation goals, including examining the selection
Company’s business plan and strategic roadmap,                    of technology and trade-offs that are in line with    2 16 Feb 2023 1.         DI2 – 360 Convergent               N        N        N         N          N           N
                                                                                                                          13:00 – 14:00          Analytics
particularly in information technology.                           the Company’s overall Strategy, and the IT Master                     2.       DT4.1 – AIF Business Value of
                                                                                                                                                                                                                                                 Not Yet a
                                                                                                                                                                                                                                                 Member
                                                                  Plan, including but not limited to:                                            2022 Implementation
                                                                                                                                                                                                                                                  of the
                                                                  ›    IT    Architecture     (Applications,   Data,                        3.   Super App Strategy Update
                                                                                                                                                                                                                                                Committee
MEMBERSHIP AND PROFILE                                                 Infrastructure)                                  3 30 Mar 2023 1.         DI1 – Unified Customer             N        N        N       Absent       N           N
                                                                                                                          14:00 – 15:00          Facing Touchpoints
                                                                  ›    IT strategic plans                                               2.       DI2 – 360 Convergent
The term of office of membership of the IT Committee         2.   Discusses innovation projects from an                                          Analytics
follows the term of office of the Board of Directors              information technology perspective, presenting                            3.   DT3.3 - Integrated digital
                                                                                                                                                 process, empowered by
unless otherwise specified based on the decision of               the creation of value potential and relevant risks,                            converged analytics &
the Board of Directors.                                           before being submitted for approval by the                                     reporting
                                                                  relevant Director.                                    4 17 May 2023 1.         DI2 – 360 Convergent             Absent                      Absent                 Absent                   Not Yet a
The membership of the IT Committee as of 31                  3.   Discuss and review future technological                 10:00 – 11:00          Analytics
                                                                                                                                                                                             N        N                                            N          Member
                                                                                                                                        2.       DT4.1 – Intelligent                                                                                           of the
December 2023 is as follows:                                      innovations and report the results of the
                                                                                                                                                 Automation/AIF                                                                                              Committee
›  Rico Usthavia Frans, Chairman                                  assessment on the potential impact of                                     3.   DI1 – Unified Customer
›  Yessie D. Yosetya, Member                                      disruptions on the network and/or IT Roadmap,                                  Facing Touchpoints
›  Dian Siswarini, Member                                         as well as XL Axiata's overall strategy.              5 27 Jun 2023 1.         Action Log                         N        N        N         N                      N           N
›  David Arcelus Oses, Member                                4.   Collecting solutions to problems from business          14:00 – 15:00 2.       E2E Digitalization Update
                                                                                                                                        3.       Household ID &
›  Feiruz Ikhwan, Member                                          units/stakeholders, and ensuring alignment with
                                                                                                                                                 360-Convergent Analytics
›  Abhijit J. Navalekar, Member                                   XL Axiata’s overall strategy.                                             4.   Cyber Security Protection
›  I Gede Darmayusa, Member                                                                                                                      Progress Update
                                                                                                                                            5.   Unified Customer Facing
                                                                                                                                                 Touchpoints (UCFT)
The Profiles of IT Committee Members are presented           IT COMMITTEE TERMS OF
in sub chapter of the Board of Directors Profile in this     REFERENCE                                                  6 9 Aug 2023
                                                                                                                          9:00 – 10:00
                                                                                                                                            1.
                                                                                                                                            2.
                                                                                                                                                 Action Log
                                                                                                                                                 Improvement Way of
                                                                                                                                                                                    N        N      Absent      N                    Absent        N
Annual Report.                                                                                                                                   Working
                                                                                                                                            3.   360-Convergent Analytics &
                                                                                                                                                                                                                       No longer
                                                             In carrying out its duties, the IT Committee has a Terms                            Household ID Update
                                                                                                                                                                                                                        served as
DUTIES AND RESPONSIBILITIES                                  of Reference which regulates, among others, the
                                                                                                                                            4.   IT Cyber Security Progress
                                                                                                                                                 Update
                                                                                                                                                                                                                         Member
                                                             duties and authorities of the Committee as well as the                                                                                                       of the
                                                                                                                                            5.   Unified Customer Facing
                                                                                                                                                                                                                       Committee
The IT Committee is tasked with ensuring that the            procurement policy of the Committee Meeting.                                        Touchpoints

information technology strategic plan is in line with                                                                   7    13 Sep 2023 1.      Action Log                       Absent     N        N         N                    Absent        N            N
                                                                                                                             10:00 – 11:06 2.    Generative AI
XL Axiata's business objectives and plans and in
                                                                                                                                           3.    Unified Customer Facing
accordance with applicable regulations.                      COMMITTEE INDEPENDENCE                                                              Touchpoints
                                                                                                                                            4.   IT Data Privacy & Protection
                                                                                                                                            5.   360-Convergent Analytics &
The IT committee must ensure that every decision             The IT Committee carries out its duties and
                                                                                                                                                 AI Factory Update
and recommendation meet the following aspects:               responsibilities professionally and independently,
                                                                                                                        8 23 Oct 2023       1.   Action points update               N        N        N         N                    Absent      Absent         N
›   Capable of enabling future information                   without interference from any party and in line with         11:00 – 12:05     2.   360CA Priority Use Case
    technology and digitalization to be competitive          applicable laws and regulations.                                                    Update
    and advantageous for XL Axiata.                                                                                                         3.   Product Onboarding
                                                                                                                                            4.   Observability
›   In alignment with XL Axiata’s strategic roadmap,
    particularly in regards to investments in                IMPLEMENTATION OF IT                                       9     4 Dec 2023 1.
                                                                                                                             13:00 – 14:07 2.
                                                                                                                                                 Action Item
                                                                                                                                                 360-Convergent Analytics
                                                                                                                                                                                    N        N      Absent      N                    Absent      Absent         N
    Information Technology.                                  COMMITTEE MEETINGS                                                            3.    3L5W Catastrophe Issues
                                                                                                                                           4.    IT Risk Control Plan
                                                                                                                                           5.    2023 Key Takeaways
In achieving this goal, the Information Technology           As od 31 December 2023 the IT Committee has held
Committee has the following duties and responsibilities:                                                                    Total Attendance during 2023                            7/9      9/9     6/9       3/3                    4/9          4/6          3/3
                                                             9 (nine) meetings as follows:
                                                                                                                            Percentage of Attendance during 2023                    78%     100%     78%       67%                    44%          71%         100%




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INFORMATION TECHNOLOGY COMMITTEE                                                                                                                             RISK MANAGEMENT AND BUSINESS CONTINUITY COMMITTEE




IMPLEMENTATION OF IT COMMITTEE DUTIES IN 2023                                                                        Profiles for I Gede Darmayusa, Dian Siswarini, Yessie D. Yosetya, David Arcelus Oses, Abhijit J. Navalekar, Feiruz
                                                                                                                     Ikhwan are presented in Corporate Governance Chapter of this Annual Report under Profiles of the Board of
Throughout 2023, the IT Committee has carried out all the duties and responsibilities of the Committee. In           Directors, and Profile for Muchammad Hira Kurnia is presented in Corporate Governance Chapter of this Annual
particular, the Committee has implemented a Transformation program in 2023, including but not limited to:            Report under the Nominating and Remuneration Committee sub-chapter.

›   Enhanced digital sales channels via digitization initiatives and enhanced customer experiences.                  The following are profiles of non-management committee members:
›   Improved productivity across all business units and support functions by utilizing artificial intelligence and
    digital automation.
›   Emerged as a reliable Digital provider by ensuring robust privacy and cybersecurity governance in
    accordance with global standards.                                                                                     Marwan Oemar Baasir
›   Conducted routine monitoring of program implementation.                                                               Risk Management and Business Continuity Committee Member


                                                                                                                          Age                                                      Concurrent Positions
                                                                                                                          53 years old as of December 2023                         None

                                                                                                                          Nationality                                              Affiliate Relations
                                                                                                                          Indonesian                                               None


RISK MANAGEMENT AND                                                                                                       Domicile
                                                                                                                          Jakarta
                                                                                                                                                                                   Association Membership
                                                                                                                                                                                   None


BUSINESS CONTINUITY                                                                                                       Basis of Appointment
                                                                                                                          Assignment   Letter  No.      0048/HCSS-RM/A/
                                                                                                                                                                                   Trainings in 2023
                                                                                                                                                                                   › Leadership for Digital Transformation, London, 20


COMMITTEE
                                                                                                                          September 2023                                              February 2023.
                                                                                                                                                                                   › 2023 Mobile World Congress, Barcelona, 27
                                                                                                                          Term of Office
                                                                                                                                                                                      February 2023.
                                                                                                                          24 November 2020 – Present
                                                                                                                                                                                   › 2023 Business Continuity Management, Disprz,
                                                                                                                          Professional Experience In the Company                      30 September 2023.
                                                                                                                          XL Axiata:                                               › 2023 Data Privacy Refresher, Disprz, 30
                                                                                                                          › Chief of Corporate Affairs (2020 – present)               September 2023.
                                                                                                                          › Group Head of Regulatory & Government                  › 2023 Enterprise Risk Management, Disprz, 30
The Risk Management and Business Continuity Committee (RBCC) was established by the Board of Directors
                                                                                                                             Relation (2014-2020)                                     September 2023.
on 7 May 2013, pursuant to the Decree of BOD Meeting No. 47/20 dated 24 November 2017.                                    › Head of Regulatory & Government Relation
                                                                                                                                                                                   › 2023 Cybersecurity Refresher, Disprz, 31
                                                                                                                             (2012- 2014)
                                                                                                                                                                                      December 2023.
                                                                                                                                                                                   › 2023 Enterprise Risk Management, Disprz, 31
COMMITTEE MEMBERS & PROFILES                                                                                              PT Bakrie Telecom Tbk:
                                                                                                                          ›  Executive Vice President External Relation &             December 2023.
                                                                                                                             Business Development (2011-2012)                      › 2023 Data Privacy Refresher, Disprz, 31 December
As of 31 December 2023, membership of the Committee consists of:                                                          › Vice President Business Development (2008 –               2023.
›   I Gede Darmayusa, Committee Chair                                                                                        2011)                                                 › 2023 Speaking Up/Whistleblowing, Disprz, 31
›   Dian Siswarini, Member                                                                                                                                                            December 2023.
                                                                                                                          Educational Background
›   Yessie D. Yosetya, Member                                                                                                                                                      › 2023 Anti-Bribery and Anti-Corruption (ABAC)
                                                                                                                          › Bachelor of Law, Universitas Pancasila, 2021
›   David Arcelus Oses, Member                                                                                                                                                        Refresher, Disprz, 31 December 2023.
                                                                                                                          › Master of Law from Universitas Gadjah Mada,
›   Feiruz Ikhwan. Member                                                                                                   2017                                                   › 2023 Business Continuity Management, Disprz,
                                                                                                                          › Bachelors’ Degree in Electronic Engineering from          31 December 2023.
›   Abhijit J. Navalekar, Member
›   Muchammad Hira Kurnia, Member                                                                                           Institut Sains dan Teknologi (ISTN), 1992
›   Marwan Oemar Baasir, Member
›   Christopher Eko Kusumowidagdo, Secretary




204                             PT. XL Axiata Tbk | Integrated Annual Report 2023                                                                       PT. XL Axiata Tbk | Integrated Annual Report 2023                                  205
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RISK MANAGEMENT AND BUSINESS CONTINUITY COMMITTEE                                                                                                                 RISK MANAGEMENT AND BUSINESS CONTINUITY COMMITTEE




                                                                                                                                  compliance matters which include areas                        Company to ensure business continuity in
     Christopher Eko Kusumowidagdo                                                                                                of Enterprise Risk Management (including                      extraordinary events or crises, including
     Risk Management and Business Continuity Committee Secretary                                                                  Business Continuity and Crisis Management),                   the third party that directly involves in
                                                                                                                                  Compliance ("Risk & Compliance") and ESG                      the effectiveness of Business Continuity
                                                                                                                                  risks; and to thereafter present the updates,                 Management.
      Age                                                       Trainings in 2023
      42 years old as of December 2023                                                                                            deliberations of key matters discussed to the             ›   To support and promote Business Continuity
                                                                ›  FUSION – Digital Experience for Finance, XL
                                                                   Axiata Training Center, 10 February 2023.                      BRCC.                                                         Management culture into every process and
      Nationality
      Indonesian                                                › Storytelling with Data Workshop, Hotel Santika              ›   To ensure the Company adopts sound and                        business activity of the Company.
                                                                   Premier, 1 March 2023.                                         effective policies, procedures, and practices             ›   To review and approve the adequacy
      Domicile
      Jakarta, Indonesia                                        › FUSION-Cloud Accounting Assessment, Virtual, 4                  for all its Risk and Compliance functions as well             of the Business Continuity Management
                                                                   May 2023.                                                      as adequate testing to improve its resilience                 framework, methodology, and procedures.
      Basis of Appointment
      Letter of Assignment      No.    0048/HCSSRM/A/           › Technology Days 2023 - Reinvent Humanity,                       and preparedness for any eventualities.                   ›   To set, monitor, and evaluate the
      September 2023                                               Unlocking New Values of Telco Industry, Zhumu,             ›   To review and recommend the risk                              effectiveness    of    Business   Continuity
                                                                   14 June 2023.
      Terms of Appointment                                                                                                        management and compliance methodologies,                      Management implementation within all
                                                                ›   2023 Anti-Bribery and Anti-Corruption (ABAC)
      1 September 2023 - Present                                                                                                  policies (including framework), and risk                      Divisions to support the Company strategy.
                                                                    Refresher, Disprz. 30 June 2023.
      Educational Background                                                                                                      tolerance levels for the appropriate authority’s
                                                                ›   2023 Cybersecurity Refresher, Disprz, 30 June
      › Master of Business Administration, Nanyang                  2023.                                                         approval in accordance with the Company’s            3.   Other Responsibilities:
        Technological University Singapore, 2011                                                                                  Limits of Authority.                                      ›  To ensure that ad-hoc/periodical reports on
                                                                ›   2023 Speaking Up/Whistleblowing, Disprz, 30
      › Bachelor in Engineering (Electrical & Electronic),                                                                    ›   To review and assess the adequacy of                         risk management implementation and/or
                                                                    June 2023.
        Nanyang Technological University, 2004
                                                                ›   Axiata Group Risk & Compliance Conference,                    the governing policies, framework, and                       Business Continuity implementation and/ or
      Professional Experience                                       Virtual, 31 July 2023.                                        structure in place for managing risk and                     Compliance implementation are submitted
      › Group Head Risk and Compliance, XL Axiata,
                                                                ›   Generative AI in XL Axiata, How?, XL Axiata                   compliance as well as the extent to which                    correctly and in timely manner in compliance
         2023 – present
                                                                    Training Center, 24 August 2023.                              these are operating effectively.                             with the prevailing rules or provisions to the
      › Head of Financial Planning & Analysis, XLO Axiaa,
         May 2020 - August 2023                                 ›   Stock Price Forecasting on Telco Companies                ›   To       ensure      adequate     infrastructure,            Board Risk and Compliance Committee
      › Senior Manager – Business Development & Joint               in Indonesia, XL Axiata Training Center, 18
                                                                                                                                  resources, and systems are in place for                      and/ or Board of Audit Committee and/or
         Venture, PT AKR Corporindo, June 2019 – April              September 2023.
                                                                                                                                  effective risk and compliance management.                    Board of Commissioners and/or Regulators.
         2020                                                   ›   Radio Frequency as a Vital Infrastructure for the
      › Finance Manager – Indonesia & Philippines, GE               Telecommunications Industry, XL Axiata Training               These include ensuring that the staff                     ›  Ensure ongoing awareness programs,
         Power Service, May 2016 – May 2019                         Center, 21 September 2023.                                    responsible for implementing risk and                        communication, training, and education on
                                                                ›   Raid Primer Session for Axiata Legal and Risk &               compliance management systems perform                        Risk & Compliance management.
      Concurrent Positions
      None                                                          Compliance Teams, Virtual, 24 October 2023.                   their responsibilities independently of the               ›  Provide advice to the BOD and BRCC on
                                                                                                                                  risk- taking activities.                                     Risk & Compliance strategies and coordinate
      Affiliate Relations
      None                                                                                                                    ›   To ensure that all governance instruments                    various management committees' activities
                                                                                                                                  are reviewed and updated continuously to                     for risk oversight.
      Association Membership
      None                                                                                                                        reflect changes in the operating environment.             ›  Promote a healthy risk and compliance
                                                                                                                              ›   To review the risk and compliance matters                    culture and behaviors that ensure the
                                                                                                                                  highlighted by the Group Head Risk and                       effectiveness of the Risk & Compliance
                                                                                                                                  Compliance on all strategic or investment                    management processes (e.g., discourage
                                                                                                                                  transactions such as a merger, acquisition,                  excessive risk-taking, bribery, and corruption
                                                                                                                                  partnership, joint venture, etc. independently               due to misaligned key performance indicators
Since August 2023, the scope of work for the                        ›    Duties and responsibilities reviewing,                   to identify the bribery & corruption risks                   and remuneration schemes).
Committee has been extended to supervising the                           deliberating and managing risk and                       and compliance matters in relation to the                 ›  Consider other matters relating to Risk
effectiveness of Risk Management, implementation                         compliance matters which include areas                   transaction.       Such risk and compliance                  & Compliance management, including
of Continuity Management and Compliance of Anti-                         of Enterprise Risk Management (including                 matters should also be reported to BOD                       relevant legislation applicable as referred to
Bribery Anti-Corruption policy in the Company,                           Business Continuity and Crisis Management),              periodically or as required.                                 by the BOD or BRCC and/or BAC.
including but not limited to the Environmental, Social,                  Compliance ("Risk & Compliance") and ESG                                                                           ›  Assess the results of the ABAC monitoring
and Governance (“ESG”) and Regulatory Compliance.                        risks; and to thereafter present the updates,   2.   Duties related with Business Continuity                          review conducted regularly based on the
                                                                         deliberations of key matters discussed to the        Management:                                                      risk-based compliance plan.
The Committee's duties are as follows:                                   BRCC.                                                ›   To set strategic objectives and Business
1. Duties related with Risk Management and                          ›    Duties and responsibilities reviewing,                   Sustainability Management Policy of the
    Compliance:                                                          deliberating and managing risk and



206                                PT. XL Axiata Tbk | Integrated Annual Report 2023                                                                         PT. XL Axiata Tbk | Integrated Annual Report 2023                               207
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                                               CORPORATE GOVERNANCE                                                                                                                                                                                                                                                 Fast-Tracking with Agility, & Resilience




RISK MANAGEMENT AND BUSINESS CONTINUITY COMMITTEE                                                                                                                                                                                                     RISK MANAGEMENT AND BUSINESS CONTINUITY COMMITTEE




COMMITTEE CHARTER                                                                                                                                                                          NO    DATE                 AGENDA
                                                                                                                                                                                                                                            I GEDE
                                                                                                                                                                                                                                          DARMAYUSA
                                                                                                                                                                                                                                                         DIAN
                                                                                                                                                                                                                                                      SISWARINI
                                                                                                                                                                                                                                                                  YESSIE D
                                                                                                                                                                                                                                                                  YOSETYA
                                                                                                                                                                                                                                                                              DAVID
                                                                                                                                                                                                                                                                             ARCELUS
                                                                                                                                                                                                                                                                                          BUDI
                                                                                                                                                                                                                                                                                       PRAMANTIKA*
                                                                                                                                                                                                                                                                                                       FEIRUZ
                                                                                                                                                                                                                                                                                                     IKHWAN**
                                                                                                                                                                                                                                                                                                                 ABHIJIT J.
                                                                                                                                                                                                                                                                                                                NAVALEKAR
                                                                                                                                                                                                                                                                                                                              M. HIRA
                                                                                                                                                                                                                                                                                                                              KURNIA
                                                                                                                                                                                                                                                                                                                                        MARWAN O.
                                                                                                                                                                                                                                                                                                                                         BAASIR
                                                                                                                                                                                                                                                                                                                                                      HENDRIK
                                                                                                                                                                                                                                                                                                                                                       (R&C)
                                                                                                                                                                                                                                                                                                                                                                 CHRISTOPHER EKO
                                                                                                                                                                                                                                                                                                                                                                 KUSUMOWIDAGDO
                                                                                                                                                                                                                                                                                                                                                                      (R&C)
                                                                                                                                                                                                                                                                              OSES                                                                  SECRETARY***
                                                                                                                                                                                                                                                                                                                                                                  SECRETARY****


The Committee has a Working Charter (RBCC Terms of Reference) used as the basis of the Committee’s work                                                                                                   Ratification of previous RBCC
                                                                                                                                                                                                          Minutes of Meeting
with latest adjustments that have been approved by Decree of BOD No. 31/23 dated 29 August 2023.
                                                                                                                                                                                                          Matters Arising from previous
                                                                                                                                                                                                          meeting
                                                                                                                                                                                                09-Oct-
STATEMENT OF INDEPENDENCE                                                                                                                                                                   4
                                                                                                                                                                                                23
                                                                                                                                                                                                          Risk Management & Compliance
                                                                                                                                                                                                          Update
                                                                                                                                                                                                                                             N          N           N         N           No
                                                                                                                                                                                                                                                                                        Longer
                                                                                                                                                                                                                                                                                                       N           N           N        Absent         No
                                                                                                                                                                                                                                                                                                                                                     Longer
                                                                                                                                                                                                                                                                                                                                                                      N
                                                                                                                                                                                                                                                                                        Serves                                                       Serves
                                                                                                                                                                                                          Business Continuity                                                                                                                       as RBCC
                                                                                                                                                                                                                                                                                       as RBCC
The RBCC carries out its professional and duties and responsibilities independently, without any interference                                                                                             Management
                                                                                                                                                                                                                                                                                       Member                                                       Secretary
from any party and complies with prevailing legislations and regulations.                                                                                                                                 ESG Risk Update

                                                                                                                                                                                                        Risk Management & Compliance
                                                                                                                                                                                                23-Nov- Update
                                                                                                                                                                                            5
                                                                                                                                                                                                23                                           N        Absent        N         N                        N        Absent         N        Absent                        N
MEETING POLICY AND ATTENDANCE                                                                                                                                                                           SORMIC 2023 Result

                                                                                                                                                                                            Total Attendance during 2023                     5/5        4/5         5/5        4/5         2/2         3/3         4/5         5/5         3/5          3/3           2/2
The Committee’s Meeting Policy is regulated under the RBCC Terms of Reference, and meets at least once in                                                                                   Percentage of attendance during 2023            100%        80%        100%       80%        100%         100%         80%        100%        60%          100%          100%
four months.
                                                                                                                                                                                           *) Served until 5 May 2023
                                                                                                                                                                                           **) Serves as RBCC member since 5 May 2023 following AGMS resolution FY 2023
In 2023, the RBCC convened in 5 (five) meetings. More detail on the RBCC meetings can be seen below:                                                                                       ***) Served until 31 August 2023
                                                                                                                                                                                           ****) Serves since 1 September 2023
                                                                                                                                                                         CHRISTOPHER EKO
                                                                                      DAVID                                                                   HENDRIK
                                                    I GEDE       DIAN     YESSIE D                BUDI         FEIRUZ    ABHIJIT J.   M. HIRA   MARWAN O.                KUSUMOWIDAGDO
NO     DATE                AGENDA                 DARMAYUSA   SISWARINI   YOSETYA
                                                                                     ARCELUS
                                                                                               PRAMANTIKA*   IKHWAN**   NAVALEKAR     KURNIA     BAASIR
                                                                                                                                                               (R&C)
                                                                                                                                                                              (R&C)
                                                                                      OSES                                                                  SECRETARY***
                                                                                                                                                                          SECRETARY****


               Ratification of previous RBCC
               Minutes of Meeting
                                                                                                                                                                                                    COMMITTEE ACTIVITY REPORT 2023
               Matters Arising from previous
               meeting
                                                                                                                                                                                                    ›     Quarterly RBCC meeting were held to to oversee the implementation of the Company’s Enterprise Risk
                                                                                                                                                                                                          Management (ERM), Business Continuity management (BCM), as well as compliance.
     11-Jan-   Risk & Compliance Program
 1
     23        2023                                  N          N           N         N           N                        N           N          N             N                                   ›     Review of the ERM policy and framework.
               Risk Management & Compliance                                                                                                                                                         ›     Review of the BCM policy.
               Update                                                                                                                                                                               ›     Reviewed the Corruption Risk Register for key business units/functions in XL Axiata and reporting on
               Business Continuity                                                                           Not Yet                                                                                      compliance monitoring and evaluation activities conducted for Fiscal Year 2023.
               Management                                                                                    A RBCC                                                                                 ›     Monitored the implementation of the ABAC Plan
               Ratification of previous RBCC                                                                 Member
               Minutes of Meeting
                                                                                                                                                                                                    ›     Successful completion of the maturity assessment of the Business Continuity Programme.
                                                                                                                                                                                                    ›     Successful completion of the ABAC Effectiveness Testing.
               Matters Arising from previous
               meeting                                                                                                                                                                              ›     Review in regards to ESG implementation challenges.
     04-Apr-
 2
     23
               Risk Management & Compliance
               Update
                                                     N          N           N         N           N                        N           N          N             N         Not Yet
                                                                                                                                                                          A RBCC
               Business Continuity                                                                                                                                        Member
               Management

               ESG Risk Update

               Ratification of previous RBCC
               Minutes of Meeting

               Matters Arising from previous
               meeting

               RBCC TOR Update
                                                                                               No Longer
     06-Jul-   Enterprise Risk Management                                                        Serves
 3
     23        Policy & Framework Update             N          N           N         N         as RBCC        N           N           N          N             N
                                                                                                Member
               Risk Management & Compliance
               Update

               Business Continuity
               Management

               ESG Risk Update




208                                        PT. XL Axiata Tbk | Integrated Annual Report 2023                                                                                                                                                     PT. XL Axiata Tbk | Integrated Annual Report 2023                                                                     209
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HUMAN CAPITAL COMMITTEE
                                                                                                                                                                                                                                      HUMAN CAPITAL COMMITTEE




The Human Capital Committee (HC Committee) was                          initiatives to increase labour productivity and               productivity and requiring the views of the members of the Board, including but not limited to: industrial relations,
established by the Company’s Board of Directors on                      efficiency to achieve business results through                Employer Value Proposition (EVP), employee engagement, and talent acquisition, and HC performance.
12 July 2019.                                                           efficiency and/or retrenchment of resources. This
                                                                        includes Permanent/Contract employees and                COMMITTEE CHARTER
                                                                        Outsource/ Manage Resources. The Committee
COMMITTEE MEMBERS                                                       shall evaluate and propose any strategy or initiatives   HC Committee has a Working Charter (HC Committee Terms of Reference) used as the basis of the Committee’s
                                                                        to outsource one or more jobs/functions within the       work with latest adjustment signed on 28 June 2019.
The membership tenure of HC Committee follows the                       departments both for labour or service supply. The
tenure of the Board of Directors unless determined                      proposal shall be thoroughly analysed in terms of        STATEMENT OF INDEPENDENCE
otherwise by the decision of the Board. The basis of                    costs, risks, and benefits that have an impact on
appointment is the Decree of BOD No.20/19 dated                         the entire organization.                                 HC Committee carries out its professional and duties and responsibilities independently, without any interference
18 June 2019.                                                                                                                    from any parties and complying with the prevailing legislations and regulations.
                                                                   3.   Employee Reward and Benefits
As of 31 December 2023, the membership of HC                            The Committee proposes initiatives on employee           MEETING POLICY AND ATTENDANCE
Committee is as follows:                                                rewards and benefits programs to enhance
 1. Mochamad Hira Kurnia, Committee Chairman                            employee motivation as well as the company’s             As of December 2023, the Committee has held 6 (six) meetings with details as follows:
 2. Dian Siswarini, Member                                              retention capability.
 3. Budi Pramantika, Member *)                                                                                                   NO     DATE                    AGENDA
                                                                                                                                                                                        DIAN         BUDI        FEIRUZ   YESSIE D.    ABHIJIT J.   DAVID A.     I GEDE    M. HIRA
                                                                                                                                                                                     SISWARINI   PRAMANTIKA*)   IKHWAN    YOSETYA     NAVALEKAR      OSES      DARMAYUSA   KURNIA
 4. Feiruz Ikhwan, Member                                          4.   Performance Management
                                                                                                                                 1    24-Feb-23   1. Performance Evaluation 2022
 5. Yessie Dianty Yosetya, Member                                       The Committee discusses the performance                                   2. MPP 2023
                                                                                                                                                                                        N            N            N         N             N           N           N          N
 6. David Arcelus Oses, Member                                          management activities to further operationalize                           3. HC Strategic Initiatives 2023

 7. Abhijit J. Navalekar, Member                                        the top-down decision from the Board of Directors        2    29-May-23   1. Converged Organization &
                                                                                                                                                                                        N                         N         N             N           N           N          N
                                                                                                                                                     MPP
 8. I Gede Darmayusa, Member                                            meeting regarding the organization performance                            2. Corporate Talent Pool
                                                                        and how it cascades into each department.                                 3. EVP & X-Star Development
                                                                                                                                                     Program
Profiles of Abhijit J. Navalekar, Dian Siswarini, Yessie                                                                                          4. Manpower Planning
D. Yosetya, David Arcelus Oses, Budi Pramantika, I                 5.   Talents Management                                       3    22-Aug-23   1. Performance Review H1 2023
Gede Darmayusa are presented under the sub chapter                      The Committee proposes a Talents Management                               2. Commerce Development
                                                                                                                                                                                        N                         N         N             N           N           N          N
                                                                                                                                                     Program
of the Board of Directors Profile in the Corporate                      Program which includes the identification,                                3. MPP 2023 Update                             No longer
                                                                                                                                                                                                  served as
Governance Chapter of this Annual Report, and Profile                   development and retention to mitigate labour             4    10-Nov-23   1. Organization Design for
                                                                                                                                                                                        N        Committee        N         N             N           N           N          N
for Muchammad Hira Kurnia is presented under the                        competition in the market.                                                   Convergence Model                             Member
                                                                                                                                                  2. Manpower Planning &                           effective
sub chapter of the Nominating and Remuneration                                                                                                       Optimization Update
                                                                                                                                                  3. Winning Culture
Committee profiles in this Annual Repor.                           6.   Learning and Development                                                     Internalization plan
                                                                        The Committee discusses the learning
                                                                                                                                 5    12-Dec-23   1. Operating Model Alignment
*) Budi Pramantika, no longer served as per the Annual GMS
                                                                        intervention plan for employees to equip the                                                                    N                         N         N             N           N           N          N
resolution 5 May 2023.
                                                                        employees with critical capability for achieving         6    18-Dec-23   1. Finalizing Key Behavior on XL
                                                                                                                                                                                        N                         N         N                                     N          N
                                                                                                                                                     Winning Culture ICCC
                                                                        business plans.                                                           2. Hot Pepermint Progress
DUTIES AND RESPONSIBILITIES                                                                                                                          Update

                                                                   7.   Corporate Culture                                        Total Attendance during 2023                           5             1           6          6            5            5           6         6
                                                                                                                                                                                      (5/5)         (1/1)       (6/6)      (6/6)        (5/5)        (5/5)       (6/6)     (6/6)
HC Committee is responsible for the following                           The Committee proposes initiatives to support
                                                                                                                                 Percentage of Attendance during 2023                 100%          100%        100%       100%         100%        100%         100%      100%
matters:                                                                the implementation of the companywide
1. Organization Development                                             Corporate Culture program.                               *) No longer served as Committee Member effective since 5 May 2023.
   The Committee evaluates the business changes and
   its impact to the organization structure, propose               8.   HC Policies
   partial changes and/or conduct an organization                       The Committee proposes the new HC policies               THE HC COMMITTEE DUTIES IMPLEMENTATION IN 2023
   development process to cope with the business                        or change and/or revise the existing ones to
   changes. The proposal shall be thoroughly analysed                   adjust and align with the changes of business            The establishment of the HC Committee is intended to achieve effectiveness in decision-making in the HR field
   in terms of costs, risks, and benefits that have an                  and organization practices. HR policy must need          as well as to assist the Board of Directors in the effective decision-making process.
   impact on the entire organization.                                   approval from the Board of Directors.
                                                                                                                                 The HC Committee primarily focuses on the impact of corporate initiatives, the design and implementation of
2.   Manpower Planning (MPP)                                       9.   Other HC Matters                                         a converged organization in line with the Company's vision, talent development, the implementation of the
     The Committee evaluates the current MPP in the                     The Committee discusses any other HC matters             Performance Management System in 2023, and employee productivity.
     Company and its productivity and proposes any                      not listed above as long as it is related to employee


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GIFT, DONATION AND                                                                                                                                                                        GIFT, DONATION AND SPONSORSHIP COMMITTEE



SPONSORSHIP COMMITTEE
                                                                                                                                                                                                                             HENDRIK      CHRISTOPHER EKO
                                                                                                                                                                                      BUDI            FEIRUZ     M. HIRA
                                                                                                                                                                                                                              (R&C)***    KUSUMOWIDAGDO
                                                                                                                                                                                   PRAMANTIKA*      IKHWAN**     KURNIA
                                                                                                                       NO     DATE                         AGENDA                                                              GDSC           (R&C)****
                                                                                                                                                                                      GDSC             GDSC       GDSC
                                                                                                                                                                                                                             MEMBER &      GDSC MEMBER &
                                                                                                                                                                                    CHAIRMAN        CHAIRMAN     MEMBER
                                                                                                                                                                                                                            SECRETARY        SECRETARY
The Gift, Donation and Sponsorship Committee                  3.   GDSC of the Company provides quarterly                               Ratification of previous GDSC Minutes of
(GDSC) of the Company was established through the                  reporting of the status and relevant information                     Meeting

Decree of the Board of Directors No. 33/20 dated 18                or risk exposure of the GDS transactions to the                      Matters Arising from previous meeting

August 2020, and reports to the Board of Directors.                BRCC or notation and monitoring.                    1    07-Feb-23
                                                                                                                                        GDSC Update                                     N                          N            N
                                                              4.   XL Axiata practises a “No Gift” Policy where                         GDSC Transactions requests
The GDS Committee was established as a                             gifts provided or received must be treated as                        Compliance Monitoring Evaluation Update                      Not Yet A
management       committee     to   approve     GDS                an exception, and approved in accordance with                        Ratification of previous GDSC Minutes of                    GDSC Membe

Transactions in accordance with the approved                       the LOA.                                                             Meeting
                                                                                                                                                                                                                                           Not Yet A GDSC
Limits of Authority (LOA). The GDSC also deliberates                                                                                    Matters Arising from previous meeting                                                               Member and
and updates matters pertaining to the giving
                                                                                                                       2    17-Mar-23
                                                                                                                                        GDSC Transactions requests                      N                          N            N             Secretary

and receiving of gifts, entertainment, corporate              TRAININGS IN 2023                                                         Compliance Monitoring Evaluation Update

hospitality, donations, sponsorships and corporate                                                                                      Annual Whitelist Review FY 2023
social responsibility (CSR) activities (collectively          Educational and/or training activities of each                            Ratification of previous GDSC Minutes of
                                                                                                                                        Meeting
known as GDS) to the Board of Directors and the               member of the GDS Committee throughout 2023
                                                                                                                            25-May-
BRCC of the Company.                                          can be found in the Board of Directors Training          3
                                                                                                                            23
                                                                                                                                        Matters Arising from previous meeting
                                                                                                                                                                                                       N           N            N
                                                              section of this chapter.                                                  GDSC Transactions requests

                                                                                                                                        GDSC Term of Reference Update

COMMITTEE MEMBERS                                             COMMITTEE CHARTER                                                         Ratification of previous GDSC Minutes of
                                                                                                                                        Meeting

                                                                                                                            04-Sep-     Matters Arising from previous meeting
As of 31 December 2023, the Company’s GDSC                    The GDS Committee has a Charter in the form of           4
                                                                                                                            23                                                                         N           N                             N
                                                                                                                                        GDSC Transactions requests
consists of a Committee Chair and three Committee             Terms of Reference as working guideline and basis,
                                                                                                                                        Compliance Monitoring update
members as follows:                                           with the latest adjustments that have been effective                                                                   No Longer
1. Feiruz Ikhwan, Committee Chair                             since obtaining approval in the Board of Directors                        Ratification of previous GDSC Minutes of   Serves as GDSC
                                                                                                                                        Meeting                                       Chairman
2. Muchammad Hira Kurnia, Member                              Meeting No. 31/23 dated 29 August 2023.                                                                                                                         No Longer
                                                                                                                                        Matters Arising from previous meeting                                                   Serves
3. Christopher Eko Kusumowidagdo, Member                                                                               5    16-Oct-23
                                                                                                                                        GDSC Update                                                    N           N           as GDSC
                                                                                                                                                                                                                             Member and
                                                                                                                                                                                                                                                 N
                                                              MEETING POLICY AND                                                        GDSC Transactions requests                                                            Secretary
Profiles of the Committee members are presented
                                                                                                                                        Whitelist review
in the Board of Directors and Committee Members               ATTENDANCE                                                                Ratification of previous GDSC Minutes of
profiles in the Corporate Governance chapter of this                                                                                    Meeting
Annual Report.                                                                                                              14 Dec
                                                                                                                                        Matters Arising from previous meeting
                                                              The Committee’s Meeting Policy is regulated under
                                                                                                                       6    2023                                                                       N           N                             N
                                                                                                                                        GDSC Update
                                                              the Charter, and meets quarterly or as needed, as
DUTIES AND RESPONSIBILITIES                                   well as providing quarterly reports to the Board.
                                                                                                                                        GDSC Transactions requests

                                                                                                                       Total Attendance during 2023                                     2/2            4/4         6/6          3/3              3/3

                                                                                                                       Percentage of attendance during 2023                            100%           100%        100%         100%             100%
1.    Review, deliberate, challenge and approve GDS           In 2023, the GDS Committee held 6 meetings. The
      transactions in accordance with GDS policy and          details of the meetings are as follows:                 *) Served until 5 May 2023
      LOA to maintain a high level of integrity.                                                                      **) Serves as RBCC member since 5 May 2023 following AGMS resolution FY 2023
                                                                                                                      ***) Served until 31 August 2023
2.    Provide quarterly reporting of the types, status                                                                ****) Serves since 1 September 2023
      and alerts, if any of the GDS transactions to the
      Board of Directors and BRCC for notation.
                                                                                                                      COMMITTEE ACTIVITY REPORT 2023
                                                                                                                      In 2023, GDS Committee evaluated every Gifts, Donations, and Sponsorship (GDS) transactions in the Company.
                                                                                                                      GDS committee upholds and complies to the Corporate Values of ITS XL in their decision-making process for
                                                                                                                      the provision and receiving of GDS.

                                                                                                                      Furthermore, the GDS Committee also ensures the implementation of modifications and adjustments that
                                                                                                                      have been agreed upon that are needed for the processes, procedures, and other matters related to GDS.



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                                 CORPORATE GOVERNANCE                                                                                                                                                      Fast-Tracking with Agility, & Resilience




ETHICS AND INTEGRITY
                                                                                                                                                                                              ETHICS AND INTEGRITY COMMITTEE



COMMITTEE

BASIS OF ESTABLISHMENT                                      ›   Decide whether further action should be            ›      Assess/review material transactions (based on threshold established in the Limits of Authority, policies
                                                                pursued against the employee for matters                  and procedures) where bribery and corruption risk are significant.
The Ethics and Integrity Committee was established              involving monetary loss for example lodging a
by the Board of Directors on 30 June 2020 in order              report with the authorities, restitution and or    Corporate Communication Function
to assist in the Board oversight duties by preventing,          filing a criminal/civil case.                      ›      Communicate related ethics & integrity communication to all employees.
detecting, and responding cases of fraud or                 ›   Communicate Ethic & Integrity Committee’s
misconduct behaviour.                                           decision through Ethic & Integrity Coordinator
                                                                on consequence management to the employee          COMMITTEE CHARTER
Terms of Reference of Ethics and Integrity Committee            and the relevant BOD, Chief and Group Head.
of PT XL Axiata Tbk signed by President Director PT         ›   Consider whether additional controls are           The Committee has a charter or Terms of Reference signed and approved by the President Director & CEO of
XL Axiata Tbk.                                                  required to prevent further recurrences, if so,    the Company on 30 June 2020.
                                                                to inform the relevant division/department for
                                                                follow up action to be taken.
PERMANENT MEMBERS                                           ›   Share reported matters through GH Internal         MEETING POLICY AND ATTENDANCE
                                                                Audit with the BAC, as well as consider other
Chairman: Dian Siswarini                                        matters referred by the BAC to determine if        The Committee’s Meeting Policy is regulated under the Charter, and meets at least four times a year or as
Members:                                                        they warrant investigations.                       needed.
›   Feiruz Ikhwan
›   Mochamad Hira Kurnia                                    Ethic & Integrity Function                             The Committee meeting shall require a quorum of three members and may meet physically or hold its meeting
                                                            ›   Report to BRCC through the Group Head Risk &       virtually. If the meeting does not meet the quorum, the committee’s permanent members shall be allowed to
Profiles of the Committee members are presented                 Compliance on a quarterly basis.                   nominate alternate to attend as committee member.
in the Board of Directors and Committee Members             ›   Establish, oversee and make recommendations
profiles in the Corporate Governance Chapter of this            through the Group Head Risk & Compliance to        In 2023, the Ethics and Integrity Committee held 5 meetings. The details of the meetings are as follows:
Annual Report.                                                  the BRCC on the ABAC compliance & integrity
                                                                framework, including any subsequent revision(s).                                                                                                                 MOCHAMAD HIRA
                                                                                                                           DATE                  AGENDA                 DIAN SISWARINI   BUDI PRAMANTIKA      FEIRUZ IKHWAN
                                                                                                                                                                                                                                    KURNIA
                                                            ›   Approve and oversee the implementation of
DUTIES AND RESPONSIBILITIES                                     the ABAC program, including key policies and           11 January     Internal Investigation Update          N                 N              Not yet serves            N
                                                                procedures and any subsequent revision(s)                                                                                                     as committee
                                                                                                                       4 May          Internal Investigation Update          N                 N                                        N
Investigation Function                                      ›   Monitor the ABAC compliance & integrity works                                                                                                    member
›   Deliberate on allegations of reported misconduct            that are in progress.
                                                                                                                       9 August       Internal Investigation Update          N             No longer                N                   N
    and determine next course of action.                    ›   Address compliance & integrity issues as they                                                                               serves as
›   Agree on the investigation terms of reference,              arise.                                                 26 October     Internal Investigation Update          N                                    Absent                N
                                                                                                                                                                                           committee
    including the manner, in which investigation            ›   Monitor and provide regular update through the                                                                              member
    should be undertaken and the appropriate                    Group Head Risk & Compliance to the BRCC and           22 November    Internal Investigation Update          N                                      N                   N
    parties conducting the investigation.                       all ABAC compliance & integrity related matters        Attendance during 2023                               100%              100%                 67%                100%
›   Review the investigation report and determine               which includes:
    whether the findings support consequence                    a. The number of cases reported
    management to be meted out or further                       b. Numbers of investigation conducted
    warrants an inquiry.                                        c. Numbers of cases where actions are not          ETHIC AND INTEGRITY COMMITTEE ACTIVITY REPORT IN 2023
›   Establish a focal point for monitoring inquiry                   required
    arising from defalcation and ensure compliance              d. Next steps, and                                 The Ethics and Integrity Committee has discussed the results of the investigation and imposed disciplinary
    with the appropriate guidelines.                            e. Status      of   the   implementations    of    action based on the company’s regulations and applicable code of ethics. During 2023, employees who
›   Deliberate on the findings and recommendations                   recommendations and next steps suggested      violated the code of ethics have received disciplinary action in accordance with the company’s regulations.
    of the inquiry and determine the appropriate                     by the investigation team, compliance &
    consequence management for the reported                          integrity department and internal audit
    misconduct.                                                      department




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                                CORPORATE GOVERNANCE                                                                                                                                           Fast-Tracking with Agility, & Resilience




CORPORATE SECRETARY
                                                                                                                                                                                                   CORPORATE SECRETARY




The Corporate Secretary takes a strategic role in building and maintaining harmonious relationships between
the Company, capital market authorities, capital market participants, investors, and the general public. The                                        Ranty Astari Rachman
Corporate Secretary is responsible for ensuring efficient communication between the Company and the                                                 Corporate Secretary
community, investors, and other stakeholders.

                                                                                                                                                     Age
LEGAL REFERENCES & PROFILE OF THE CORPORATE SECRETARY                                                                                                40 Years old

As a public company and in compliance with Indonesia Stock Exchange Regulation No. 1-A and Financial                                                 Nationality
Services Authority Regulation No. 35/POJK.04/2014, the Company has established Corporate Secretary
                                                                                                                                                     Indonesian
function assigned by and reporting to the President Director, and appointed Ranty Astari Rachman as
Corporate Secretary based on the Board of Directors Meeting Minutes No. 13/20 dated 13 March 2020, and the                                           Domicile
notification has been submitted to OJK and IDX.
                                                                                                                                                     Jakarta


Corporate Secretary Organization
                                                                                                               Legal Basis of Appointment
                                                                                                               Minutes of XL Axiata Board of Directors Meeting No. 13/20 dated 13 March 2020.

                                             President Director                                                Educational Background
                                                   & CEO                                                       Bachelor’s Degree in law from Universitas Padjajaran Bandung, graduated in 2005.

                                                                                                               Professional Experience
                                                                                                               ›   Vice Chairman for Assessment, Indonesian Corporate Secretary Association (2021-present)
                                                                                                               ›   Head of Public Affairs & Government Relations di PT Trinusa Travelindo (Traveloka) (Maret 2019-Maret 2020)
                                                                                                               ›   VP Corporate Secretary & CSR at PT Citilink Indonesia (2016-2019)
                                                                                                               ›   VP Corporate Secretary of PT Garuda Indonesia (Persero) Tbk (2008-2015)
                                                                                                               ›   Member GCG Committee di PT Garuda Indonesia Maintenance Facility (2013-2015)
                                                   Corporate
                                                   Secretary                                                   ›   Associate of Lexindo Consulting (2006-2008).

                                                                                                               Awards
                                                                                                               1. Top 10 Corporate Secretary Champion, MArch 2023, SWA Magazine
                                                                                                               2. 50 Big Capitalization Public Listed Company dan Best Role of Stakeholders, Oktober 2023, The 14th IICD
                                                                                                                  Corporate Governance Awards
                                                                                                               3. Winner of the Most Popular Social Media Leader 2023 in the National and Multinational Private Corporate
                                                                                                                  Secretary Category, October 2023, PR Indonesia Jamboree.




      Corp. Secretary           Corp. Secretary                Corp. Secretary          Corp. Secretary
          Officer                   Officer                        Officer                  Officer




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CORPORATE SECRETARY                                                                                                                                                                                             CORPORATE SECRETARY




   DUTIES AND                                                                                                                DUTIES AND
                                      IMPLEMENTATION OF DUTIES AND RESPONSIBILITIES IN 2023                                                                    IMPLEMENTATION OF DUTIES AND RESPONSIBILITIES IN 2023
 RESPONSIBILITIES                                                                                                          RESPONSIBILITIES

Management          a.   At the end of 2023, the Corporate Secretary has determined the meeting schedule and Routine       Electronic         The Corporate Secretary is responsible for the implementation of the Company's General Meeting
Meetings of              Agenda of the Board of Directors Meetings, Board of Commissioners Meetings, Joint Meetings        General Meeting    of Shareholders (GMS) in 2023, which was held once as the Annual GMS on 5 May 2023. This
the Board of             of the Board of Commissioners and Board of Directors, and Meetings of Committee under the         of Shareholders    Annual GMS was conducted electronically (e-GMS) in accordance with the provisions of POJK No.
Directors, Board         Board of Commissioners for the fiscal year 2024 based on the Articles of Association.             (e-GMS)            15/POJK.04/2020 regarding the Plan and Organization of the General Meeting of Shareholders of
of Commissioners    b.   Organized weekly meetings of the Board of Directors and meetings of the Board of Directors                           Public Companies and POJK No. 16/POJK.04/2020 on the Implementation of the General Meeting
and Company              and/or Board of Commissioners outside the regular meeting schedule.                                                  of Shareholders of Public Companies Electronically.
Committees          c.   Assisted in organizing regular meetings of each Committee under the Board of Commissioners.
                    d.   Carried out administrative processes including updating data on the Dilligent Board application                      The Corporate Secretary is the first public company secretary in Indonesia to conduct an e-GMS,
                         used by each member of the Board of Commissioners, Board of Directors, and Committee in                              and also becomes a benchmark for other public companies. Moreover, this e-GMS innovation
                         terms of:                                                                                                            has received recognition and awards from the capital market institution (IDX Channel) in the IDX
                         ›    Accessing meeting invitations and locations;                                                                    Channel Anugerah Inovasi Indonesia for the Sustainability – Good Corporate Governance category
                         ›    Accessing and studying meeting materials;                                                                       in 2020. In accordance with the regulations of the Financial Services Authority (OJK), the Company
                         ›    Evaluating the draft minutes of the meeting;                                                                    is currently using the e-GMS and e-Voting platform provided by the Indonesian Central Securities
                         ›    Providing digital reviews;                                                                                      Depository (KSEI) to conduct the GMS electronically.
                         ›    Providing decisions circularly by affixing digital signatures;
                         ›    Voting digitally;                                                                                               The Corporate Secretary's responsibilities in implementing the e-GMS include, among others:
                         ›    Accessing Messenger facilities within the app.                                                                  a. Fulfilling the obligation to report the Notification of the e-GMS plan to the Financial Services
                    e.   Developed and documented the minutes of each of these meetings.                                                          Authority, including reporting on Announcements, Invitations, Summary of Minutes, and
                    f.   Distributed fragments of important decisions taken during/in meetings to the business lines                              Minutes of the Meeting to the Financial Services Authority, the Indonesia Stock Exchange,
                         concerned for follow-up.                                                                                                 and announcements to Shareholders and/or the Public in accordance with the provisions as
                    g.   Organized a Strategy Retreat for the Board of Directors, Board of Commissioners, and Chief                               regulated in POJK No. 15/POJK.04/2020 regarding the Plan and Organization of the General
                         at XL Axiata Tower, Jakarta on October 4, 2023. This activity was carried out to discuss XL                              Meeting of Shareholders of Public Companies juncto POJK No. 16/POJK.04/Year 2020 on the
                         Axiata's strategy and business plan for the next one year.                                                               Implementation of the General Meeting of Shareholders of Public Companies Electronically;
                                                                                                                                              b. Preparing an online registration system for e-GMS for Shareholders;
                    At the end of 2023, the following were carried ouk:                                                                       c. Preparing and ensuring the availability of Meeting materials for the benefit of Shareholders,
                    a. 18 meetings of the Board of Commissioners including:                                                                       through a QR Code at the time of electronic registration including making it available on the
                         ›    6 meetings of the Board of Commissioners                                                                            XL Axiata website page;
                         ›    5 special meetings of the Board of Commissioners                                                                d. Preparing the availability of an electronic voting system (e-Voting), including the delivery of
                         ›    4 joint meetings of the Board of Commissioners and Board of Directors                                               e-Voting access to Shareholders who have registered online to attend the e-GMS;
                         ›    3 times of joint special meetings of the Board of Commissioners and Board of Directors                          e. Preparing conference media for electronic meeting implementation;
                    b. 56 meetings of the Board of Directors, 6 of which were Special Meetings of the Board of                                f. Providing access to the Meeting to be attended electronically by Shareholders and/
                         Directors;                                                                                                               or Shareholders' Proxies, members of the Board of Directors, members of the Board of
                         ›    47 Board of Directors Meetings                                                                                      Commissioners, and Committee members under the Board of Commissioners;
                         ›    9 Special Meetings of the Board of Directors                                                                    g. Coordinating with the Notary and the Share Registrar as independent parties appointed to
                    c. 5 meetings of the Nomination and Remuneration Committee of which 2 time was a Special                                      assist in the implementation of the Meeting based on prevailing regulations;
                         Meeting of the Nomination and Remuneration Committee;                                                                h. Coordinating with KSEI in the e-GMS implementation process through KSEI's eASY.KSEI
                    d. 6 Transformation Advisory Committee meetings;                                                                              system;
                    e. 4 Decisions of the Board of Commissioners made via Circular; and                                                       i.  Updating all Meeting materials from the Announcement to the Minutes of the Meeting on the
                    f. No Board of Directors Decisions are made via Circular.                                                                     XL Axiata website page, to be accessible by the public and stakeholders;
                                                                                                                                              j. Providing a record of the e-GMS implementation to the Notary and the Public.




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CORPORATE SECRETARY                                                                                                                                                                                                   CORPORATE SECRETARY




  DUTIES AND                                                                                                                    DUTIES AND
                                        IMPLEMENTATION OF DUTIES AND RESPONSIBILITIES IN 2023                                                                      IMPLEMENTATION OF DUTIES AND RESPONSIBILITIES IN 2023
RESPONSIBILITIES                                                                                                              RESPONSIBILITIES

Conflict of Interest   The Corporate Secretary assisted and monitored to the fullest extent in keeping an independence        Company            The implementation of the Single Registration System (SRS) through the ELO e-office platform
Management and         of decision-making processes conducted by the Organs and Committees of XL Axiata. As regulated         Document           by the Corporate Secretary in 2023 demonstrates efforts in modernizing and automating the
Insider Trading        in the Limited Liability Company Law and the Articles of Association of XL Axiata, parties with a      Management         Company's registration and documentation processes. Throughout 2023, approximately 2500
Prevention             conflict of interest are required to provide a statement and cannot participate in discussions and/                       company documents have been registered on the SRS.
                       or decision-making. The Corporate Secretary ensures that this process is properly conducted in all
                       matters submitted to the meetings of the Board of Directors, the Board of Commissioners, and/or                           The Corporate Secretary also has a Record Management System (RMS) team that plays a role not
                       the XL Axiata Committees. This process is also well documented in the minutes of meetings in case                         only in handling but also as a storage center for all crucial company documents.
                       a conflict-of-interest arises for any party
                                                                                                                                                 Through the RMS team, the Corporate Secretary participated in the process of updating the ISO 27001
                       To avoid transactions that have the potential for conflicts of interest, the Corporate Secretary                          Certification on Information Security Management Systems to the 2022 version. This effort includes
                       has also implemented OJK Regulation No. 42/POJK.04/2020 regarding Affiliate Transactions                                  renovating the RMS team's workspace to comply with the said ISO standards, including adding document
                       and Conflict of Interest Transactions. Every year, the Corporate Secretary has also conducted                             storage facilities, updating archival equipment, and enhancing workspace access security.
                       socialization to internal units that frequently engage in transactions. As a form of support for
                       these units, the Company has also established a Standard Operating Procedure (SOP) for Affiliated                         Throughout 2023, the Corporate Secretary has formulated several procedures for managing
                       Transaction Capital Market Reports. For every affiliate transaction that requires a Fairness Opinion                      document archives. Each procedure is tailored to the Company's provisions and complies with
                       from the Public Appraisal Service Office and disclosure of Information Disclosure to the public, the                      the regulations of the Republic of Indonesia related to document archiving. This represents the
                       Board of Directors and the Board of Commissioners sign a Statement of No Conflict of Interest for                         Corporate Secretary's commitment to ensuring that the Company's document management not
                       the transaction which is subsequently documented by the Corporate Secretary.                                              only meets the internal standards of the Company but also aligns with national regulations, thereby
                                                                                                                                                 ensuring compliance with the rules applicable in the Republic of Indonesia.
                       In addition, to prevent conflicts of interest, the Corporate Secretary periodically documents the
                       Statement of Share Ownership and the Statement of Dual Positions made by each member of                Implementation     The Corporate Secretary has carried out reporting obligations and information disclosure through the
                       the Board of Directors and the Board of Commissioners of the Company on 30 June 2023, and              of Reporting       XL Axiata website and the Indonesia Stock Exchange website (through the IDXNet e-Reporting system).
                       31 December 2023. Throughout 2023, the Corporate Secretary also prevented Insider Trading              Obligations
                       through internal announcements regarding the implementation of a Blackout period that prohibits        Related to the     Throughout 2023, the Corporate Secretary carried out reporting and information disclosure obligations to
                       Company employees from buying and selling Company shares during certain periods before a public        Capital Market     regulators and the public, including the following:
                       announcement of the Company's corporate actions that could influence shareholder decisions,                               › Regular Monthly Report related to the Monthly Report of Shareholder Registration;
                       where these corporate actions are related to changes in business activities undertaken by XL Axiata.                      › Regular Monthly Reports on Debt in the Form of Foreign Currencies;
                                                                                                                                                 › Annual Regular Report on the Submission of the Company’s Annual Financial Statements;
Compliance with        The Corporate Secretary ensures that there are no violations of the prevailing Capital Market                             › Quarterly Regular Report related to the Submission of the Company’s Interim Financial Statements;
Capital Market         Regulations in Indonesia. Throughout 2023, there were no fines or administrative sanctions for                            › Annual Regular Report related to the Submission of the Company’s Integrated Annual Report;
Regulations            violations or non-compliance with regulations related to the Capital Market.                                              › Annual Regular Report on Submission of Sustainability Report;
                                                                                                                                                 › Annual Regular Report on Public Expose;
Corporate Action       In 2023, the Corporate Secretary has taken an active role in assisting the implementation of XL                           › Annual Regular Report related to Evaluation of Public Accountants and Public Accounting Firms
                       Axiata’s Corporate Actions including ensuring compliance with applicable Capital Market regulations,                         for fiscal year 2022;
                       among others:                                                                                                             › Annual Regular Report related to the Appointment/Change of Public Accounting Firm and/or
                        › Amendment to the Articles of Association regarding the corporate action of capital increase with                          Public Accounting Firm for fiscal year 2023;
                          pre-emptive rights which completed by the end of 2022;                                                                 › Annual Regular Report related to the Annual Rating Report;
                        › Conducted the electronic Annual General Meeting of Shareholders.                                                       › Semi Annual Regular Report related to the Realization the Use of Fund from Public Offering; and
                        › Dividend distribution for the 2022 fiscal year;                                                                        › Other incidental reports related to information disclosure include the following:
                        › Sale and Leaseback Transactions of Telecommunication Towers to PT Dayamitra Telekomunikasi                                - Internal Audit Change Report;
                          Tbk;                                                                                                                      - The Readiness of the Funds Prior to the Maturity of Shelf Bonds and/or Shelf Sukuk;
                        › Affiliated party transaction related to synergy with PT Link Net Tbk;                                                     - Coupon Payment and/or Ijarah Fee Report;
                        › Preparation of the Change on the Company’s Business Activity plan which approved in the                                   - Payment on the Principal and Interest of Shelf Bonds and Shelf Sukuk Ijarah;
                          January 2024 EGMS;                                                                                                        - Any Changes in Ownership of Shares of Public Companies (Ownership by Specific Shareholders);
                        › The establishment of the Board of Investment Committee to assist the Board of Commissioners                               - Plan for Submission of Audited Interim Financial Reports and Limited Review;
                          in performing supervisory functions and providing advice related to the Company’s investment                              - Resignation of Member of the Company’s Board of Directors; and
                          activities and initiatives; and                                                                                           - Resignation of Member of the Company’s Board of Commissioners.
                        › Affiliated party transaction with PT Axiata Digital Lab Indonesia related to the signing of
                          a Statement of Work for the Provision of Professional Services related to BSS & Support                                The Corporate Secretary regularly communicates with capital market regulators, including the Financial
                          System Development, for the Provision of Professional Services related to Digital Touch Point                          Services Authority and the Indonesia Stock Exchange, related to corporate actions, governance, and
                          Development, and for the Provision of Professional Services related to Middleware Development.                         matters related to capital market regulations.




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CORPORATE SECRETARY                                                                                                                                                                                                   CORPORATE SECRETARY




  DUTIES AND
                                                                                                                           CORPORATE SECRETARY TRAINING IN 2023
                                     IMPLEMENTATION OF DUTIES AND RESPONSIBILITIES IN 2023
RESPONSIBILITIES

Reporting Related   The Corporate Secretary is also responsible for reporting to the Investment Coordinating Board. XL     NO.      DATE                            TRAINING                                ORGANIZER                    LOCATION
to Foreign          Axiata as one of the foreign investment companies (PMA) is subject to and fulfills obligations to
Investment          regulations related to PMA companies. Among them are conducting periodic electronic reporting           1    26 January      Webinar Indonesia Economic Outlook                ICSA,                             Online
                    related to investment activity reports (LKPM) as stipulated in Article 15 of Law No. 25 of 2007              2023            Opportunities Challenges.
                    concerning Capital Investment submitted for the periods of Quarter I, Quarter II, Quarter III, and      2    22 February     Socialization of General Guidelines for           Komite Nasional Kebijakan         Online
                    Quarter IV of 2023. This delivery was also carried out in a timely manner with technical delivery in         2023            Indonesian Corporate Government (PUGKI)           Governansi (KNKG)
                    accordance with applicable regulations, namely BKPM Regulation No. 7 of 2018.


Implementation of   The Corporate Secretary also ensures that XL Axiata consistently applies the principles of Good
                                                                                                                            3    8 March         Ring the Bell for Gender Equality: Boosting       PT. Bursa Efek Indonesia, UN      Main Hall
Good Corporate      Corporate Governance (GCG). With the introduction of the new ASEAN Corporate Governance                      2023            Gender Equality through Innovation and            Women Indonesia, Indonesia        Indonesia Stock
Governance          Scorecard parameters in 2023, the Corporate Secretary has once again conducted evaluations and                               Technology                                        Globacl Compact Network,          Exchange
                    improvements on the implementation of Corporate Governance practices to meet these standards.                                                                                  International Finance             Building
                                                                                                                                                                                                   Corporation, Indonesia
                                                                                                                                                                                                   Business Coalition for Women
                    In 2023, the Corporate Secretary has updated procedures related to the implementation of the                                                                                   Empowerment
                    Single Registration System, reviewed and provided input on the Terms of Reference for the Risk
                    and Compliance Committee, the Selection and Managing Traditional Dealer/Sales Operation Partner         4    10 March        Webinar Vital Skills Global Masterclass Series:   PT Inti Integritas Sejati         Online
                    Policy, the Terms of Reference for the Cyber Security and Privacy Steering Committee, the Record
                                                                                                                                 2023            Environmental, Social, and Governance
                    Management System Policy, and other internal company policies.
                                                                                                                            5    14 March        Webinar Capacity Building Workshop – Series       UN Women                          Online
                    To support the implementation of Good Corporate Governance, the Corporate Secretary also                     2023            2 : Introduction Gender Equality and Women’s
                    drafted Power of Attorney documents, both regular and incidental, for delegating authority from                              Empowerment Principles: How to Implement in
                    the Board of Directors to internal and external parties of the Company in accordance with provisions                         Business Sectors.
                    set out in the Articles of Association, the Limit of Authority (LOA), internal company policies, and
                    other relevant laws and regulations for the Company.                                                    6    6 April 2023    Webinar on the Utilization and Management         Hukumonline                       Online
                                                                                                                                                 of Intellectual Property Rights in Legal and
                                                                                                                                                 Business Aspects in the Current Era
Training and/       The Corporate Secretary ensures the implementation of the competency development program of
or Competency       the Board of Directors and Commissioners in 2023 as follows:                                            7    11 April 2023   Legal Discussiononline and ICSA 2023: P2SK        Hukumonline dan ICSA              JS Luwansa Hotel
Improvement         ›    Sharing Session presented by Dr. Muhammad Chatib Basri with the topic Indonesian Economic                               Law as Strengthening the Financial Sector for
of the Board             and Political Update on 10 May 2023.                                                                                    Consumers and the Financial Industry
of Directors        ›    Sharing Session presented by Wolfgang Block and Michael Meyer from BCG with the topic
and Board of             Indonesia Telecom Industry Update on 10 May 2023.                                                  8    17 May 2023     Talkshow Strategic Communication during           ICSA                              IDX Main Hall,
Commissioners       ›    Sharing Session by Ericsson presented by Nitin Bansal and Dr. Ir. Ng Thiaw Seng on the topic                            Crisis                                                                              Indonesia Stock
                         of 5G India Journey on 22 November 2023                                                                                                                                                                     Exchange
                                                                                                                                                                                                                                     Building

Others              ›   Actively joined and participated in the Corporate Secretary association as Vice Chairman for        9    26 May          Webinar Consumer Protection in Singapore –        Rajah & Tann                      Online
                        Assessment since 2021.                                                                                   2023            Past Enforcement and Future Priorities
                    ›   Conducted an in-house Board Effectiveness Assessment for 2023 on the Board of Directors
                        and the Board of Commissioners based on the mandate given by the Nominating and                    10    5 June 2023     Speaker in Continuing Professional Education      Indonesian Notary                 Plaza Bapindo
                        Remuneration Committee.                                                                                                  for Notaries Operating in the Capital Market –    Association and Financial and     Mandiri Tower
                    ›   Ensured the implementation and provided input on the management of Good Corporate                                        Problems in the Implementation of GMS and         Management Institutions
                        Governance in Subsidiaries (Subsidiary Governance Management), including the conduct of                                  e-GMS of Public Companies
                        Board of Commissioners and Committee meetings.
                    ›   Assisted in the implementation of the Board Assessment for 2022 conducted by Deloitte in
                                                                                                                            11   8 June 2023     Empowering Woman Book Launch                      PT Bursa Efek Indonesia           IDX Main Hall
                        early 2023.
                    ›   Conducted the 2023 Board Strategy Retreat which was held at XL Axiata Tower on 4 October
                        2023.
                    ›   Ensured legal compliance with the establishment of an effective Investment Committee
                        established by the Board of Commissioners on 9 February 2024.




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                                                                                                                                                   INVESTOR RELATIONS
CORPORATE SECRETARY




NO.      DATE                          TRAINING                               ORGANIZER                LOCATION
                                                                                                                                                       Maya Savitri
 12   27-28 June    ASEAN Capital Markets Forum and                 ASEAN Capital Markets          Singapore                                           Investor Relations
      2023          International Sustainability Standards Board    Forum & International
                                                                    Sustainability Standards
                                                                    Board
                                                                                                                                                        Age
 13   7 July 2023   2023 Anti-Bribery and Anti-Corruption           Axiata                         Online                                               36 years old
                    (ABAC) Refresher Course
                                                                                                                                                        Nationality
 14   7 July 2023   2023 Speaking Up/Whistleblowing Course          Axiata                         Online                                               Indonesian

 15   7 Juy 2023    2023 Cybersecurity Refresher Course             Axiata,                        Online                                               Domicile
                                                                                                                                                        Jakarta, Indonesia
 16   20 July       Dissemination of KPPU Regulation Number 3       Business Competition           Online
      2023          of 2023 concerning Assessment of Mergers,       Supervisory Commission                                                              Legal Basis of Appointment
                    Mergers, or Takeovers of Shares and/or Assets                                                                                       Serves as Investor Relations since joining PT XL Axiata as of 2 June 2023
                    that May Result in Monopoly Practices and/or
                                                                                                                                                        Terms of Office
                    Unfair Business Competition
                                                                                                                                                        2 June 2023 - present
 17   3 August      Dissemination of Changes to Regulation          PT. Bursa Efek Indonesia       Online
                                                                                                                                                        Educational Background
      2023          Number I-V concerning Special Provisions for    Indonesia Stock Exchange
                                                                                                                                                        Bachelor in Accounting, Universitas Airlangga, Surabaya, Indonesia
                    the Listing of Shares and Equity Securities
                    Other Than Shares Issued by Companies Listed                                                                                        Professional Experience
                    on the Acceleration Board                                                                                                           ›  Investor Relations Department Head, PT Bank Tabungan Negara, 2021 – 2023
                                                                                                                                                        ›  Investor Communication Manager, PT Bank Tabungan Negara, 2020 – 2021
 18   16 October    Speaker at the Webinar "The Corporate           ICSA                           Online
                                                                                                                                                        ›  Investor Communication Assistant Manager, PT Bank Tabungan Negara,
      2023          Governance Officer's Role in Driving Digital
                                                                                                                                                           2014 – 2020
                    Resilience

 19   23 October    Dissemination of Financial Services Authority   Financial Services Authority   Online
      2023          Regulation No. 13/POJK.04/2023 concerning
                    Policies in Maintaining Capital Market
                    Performance and Stability in Significantly                                                    XL Axiata Investor Relations aims to ensure the             conferences,    face-to-face    meetings,    group
                    Fluctuating Market Conditions                                                                 creation of sustainable shareholder value, supported        meetings, and conference calls. Meanwhile, indirect
                                                                                                                  by the application of Good Corporate Governance             approaches are conducted through Annual Reports,
 20   10            Workshop Global Merger Control and Antitrust    Allen & Overy                  Jakarta
      November      Enforcement                                                                                   principles, including transparency. Throughout 2023,        Financial Statements releases, press releases, the
      2023                                                                                                        XL Axiata's Investor Relations actively engaged             website, and specific social media channels. In
                                                                                                                  with the investment community through strategic             communicating with the capital market community,
 21   28            Moderator during the Corporate Crime            ICSA                           Jakarta
                                                                                                                  and planned communication programs based on                 Investor Relations ensures the transparencies
      November      Workshop in Law No. 1 of 2023 concerning the
                                                                                                                  important themes, to provide accurate and timely            of information with fair and equal treatment, in
      2023          Criminal Code
                                                                                                                  information to ensure informed investment decisions.        accordance with prevailing regulations.
                                                                                                                  This also includes updates by the Board of Directors
                                                                                                                  on the Company's strategy, business and financial           As the main liaison between the Company
                                                                                                                  performance, and company guidance.                          and the capital market community, XL Axiata
                                                                                                                                                                              Investor Relations manages open and two way
                                                                                                                  Direct engagement with the investment community             communications. As such, XL Axiata Investor
                                                                                                                  includes Annual General Meetings of Shareholders,           Relations welcomes any inquiries or feedback
                                                                                                                  Public Exposures, investor conferences, press               through the following communication channels.




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INVESTOR RELATIONS
                                                                                                                                                               INTERNAL AUDIT


                                     INVESTOR RELATIONS CONTACT
                                                                                                      The Company has an Internal Audit Department as required by OJK Regulation No. 56/POJK.04/ 2015 on the
             (62 21) 576 188 ext. 58213                   (62 21) 579 59025           ir@xl.co.id
                                                                                                      Establishment and Guidelines for the Internal Audit Charter (POJK 56/POJK.04/2015).



                                                                                                      INTERNAL AUDIT GROUP HEAD
INVESTOR RELATIONS ACTIVITIES IN 2023                                                                 According to the Internal Audit Charter, Internal Audit Group Head is appointed and dismissed by the President
                                                                                                      Director with approval from the Board of Commissioners. In the event where the current Internal Audit Group
                                                                                                      Head is negligent and unable to fulfil his/her responsibilities stipulated in the Internal Audit Charter, the President
      DATE                                          ACTIVITIES                           VENUE        Director may propose replacing him/her with approval from the Board of Commissioners.

03-Feb-23          Mandiri Investment Forum 2023                                       Jakarta

20-Feb-23          4Q 2022 Results Release and Earnings Conference Call                Virtual

21-Mar-23          Fixed Income Investor Roadshow                                      Hong Kong
                                                                                                                                               Mohammad Abdul Kader Bhuyan
22-Mar-23          26th Credit Suisse Asian Investment Conference                      Hong Kong                                               Group Head Internal Audit
06-Apr-23          UBS Corporate Day 2023                                              Jakarta

05-May-23          Annual General Meeting of Shareholders 2023                         Jakarta                                                  Age
                                                                                                                                                41 years old
05-May-23          Public Expose 2023                                                  Virtual
                                                                                                                                                Nationality
10-May-23          1Q 2023 Results Release and Earnings Conference Call                Virtual                                                  Bangladeshi
                                                                                                                                                Domicile
28-Jul-23          2Q 2023 Results Release and Earnings Conference Call                Virtual
                                                                                                                                                Jakarta, Indonesia
07-Aug-23          UBS Corporate Day 2023                                              Jakarta                                                  Legal Basis of Appointment
                                                                                                                                                Mr. Mohammad Abdul Kader Bhuyan was appointed as Group Head of
06-Nov-23          Verdhana-Nomura Indonesia Conference 2023                           Jakarta
                                                                                                                                                Internal Audit (GHIA) by the President Director, XL Axiata, effective as of
22-Nov-23          3Q 2023 Results Release and Earnings Conference Call                Virtual                                                  1st of July 2023, with the approval of the Board of Commissioners.

06-Dec-23          Axiata Analyst and Investor Day 2023                                Kuala Lumpur
                                                                                                            Education Background and Certifications
                                                                                                            › Bachelor of Electrical & Electronic Engineering, Islamic University of Technology (IUT) – An Engineering
                                                                                                              University of OIC (Organization of Islamic Cooperation) in Bangladesh, 2002.
                                                                                                            › Certified Project Management Professional (PMP), PMI – USA, 2012.
                                                                                                            Professional Experience
                                                                                                            › Group Head Internal Audit, PT XL Axiata Tbk, Indonesia, 2023 – present
                                                                                                            › Head of Internal Audit Division, Robi Axiata Limited, Bangladesh, 2015 – 2023.
                                                                                                            › General Manager, Enterprise Program Management Office (EPMO), Robi Axiata Limited, Bangladesh, 2011 – 2015.
                                                                                                            › Manager, Technology Division, Robi Axiata Limited, Bangladesj, 2006 – 2011
                                                                                                            › Senior System Engineer, Ranks Telecom Ltd, Bangladesh, 2005 – 2006.
                                                                                                            › Unit Manager, Grameen Teleecom, Grameen Bank, Bangladesh, 2003 – 2004.




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INTERNAL AUDIT                                                                                                                                                                                                      INTERNAL AUDIT




TRAINING OR COMPETENCIES DEVELOPMENT IN 2023                                                                        DUTIES AND RESPONSIBILITIES                                 INTERNAL AUDIT CHARTER
                                                                                                                    OF INTERNAL AUDIT
               TRAINING/WORKSHOP                                  VENUE                  DATE OF IMPLEMENTATION                                                                 The Company has an Internal Audit Charter as a
                                                                                                                    The duties and responsibilities of the Internal Audit       guideline for Internal Audit with the latest revision
Certified Internal Auditor – Training Course           Dhaka, Bangladesh               Q1’2023
                                                                                                                    refer to OJK regulations as well as the Institute of        in accordance with OJK Regulation No. 56/
Axiata Internal Audit Forum                            Kuala Lumpur, Malaysia          July 2023 | September 2023
                                                                                                                    Internal Auditors standard and code of ethics. The          POJK.04/2015 established by the President Director
Training Bahasa Indonesia                              XL Axiata Training Center       7 August 2023                Internal Audit functions and responsibilities shall be      with the approval of the Board of Commissioners on
Training on Effective Investigation Techniques         Kuala Lumpur, Malaysia          November 2023                carried out and implemented with the principles of          26 April 202.
                                                                                                                    independence.

INTERNAL AUDIT IN THE COMPANY’S STRUCTURE                                                                           The following are the Internal Audit Division’s main        ACTIVITIES AND MEETINGS OF
                                                                                                                    duties and responsibilities:                                INTERNAL AUDIT IN 2023
As per the Internal Audit Charter, the Internal Audit Division reports to the President Director and to the Audit   ›   Develop an annual audit plan with a risk-based
Committee. As of 31 December 2023, Internal Audit Division of XL Axiata has a total of 11 (eleven) who held             approach in the fields of finance, accounting,          Throughout 2023, the Internal Audit Division
the following position:                                                                                                 operations, human resources, marketing,                 completed 15 audit programs by 31 December 2023,
                                                                                                                        information technology, and other activities.           including those related to information technology
                            POSITION                                               TOTAL PERSONNEL                  ›   Implement an annual audit plan as approved,             systems, marketing, sales and distribution systems,
                                                                                                                        including any special assignments at the request        asset management, supply chain management, and
Group Head Internal Audit                                                                 1
                                                                                                                        of the President Director and the Board of              compliance with regulations.
Internal Auditor                                                                          6
                                                                                                                        Commissioners.
Investigator                                                                              3                         ›   Conduct examination and assessment on the               The Internal Audit Division has undertaken a crucial
Data Analyst                                                                              1                             efficiency and effectivity in the field of finance,     role in executing accountability, transparency, and
                                                                                                                        accounting, operational, human resources,               continuous improvement within the organization.
                                                                                                                        marketing, information technology and other             Through rigorous audit activities, continuous
                                                                                                                        activities.                                             data analytics (CA), Artificial Intelligence (AI), and
CERTIFICATIONS                                                                                                      ›   Provide recommendations for improvements                consulting services, we have contributed to enhancing
                                                                                                                        and objective information about the activities          risk management practices, strengthening internal
As of 31 December 2023, the Internal Audit Division is supported by auditors that have attained the following           examined at all levels of management.                   controls, and promoting operational excellence.
certifications:                                                                                                     ›   Provide and submit audit reports to the                 We remain committed to upholding the highest
                                                                                                                        President Director, Board of Commissioners              standards of professional integrity and delivering
                       CERTIFICATIONS                                              TOTAL PERSONNEL                      through the Audit Committee, and other related          value to stakeholders.
                                                                                                                        parties.
Certified Information System Auditor (CISA)                                               2
                                                                                                                    ›   Monitor and evaluate the adequacy of follow-up          Internal Audit Division also continuously ensure
Certified Fraud Examiner (CFE)                                                            2
                                                                                                                        actions implemented by the auditee, and report          conformance to the International Professional
Certified Information Security Manager (CISM)                                             1                             its completion status to President Director and         Practices Framework (“IPPF”) as the best practice
Certified Governance of Enterprise IT (CGEIT)                                             1                             the Board of Commissioners through the Audit            guideline, by conducting periodic internal quality
ISACA Cybersecurity Fundamentals                                                          1                             Committee. 		                                           assurance review as well as external quality review
                                                                                                                    ›   Maintain the professionalism of Internal Auditors       by IIA Malaysia.
Computer Hacking Forensic Investigator (CHFI)                                             1
                                                                                                                        through continuous education programs such
Certified Project Management Professional                                                 1
                                                                                                                        as certification programs to complement the
                                                                                                                        knowledge and skills of internal auditors that are
                                                                                                                        relevant with the Company’s complexity and
                                                                                                                        business.
                                                                                                                    ›   Work closely with the Audit Committee and
                                                                                                                        serves as secretariat to the Audit Committee.
                                                                                                                    ›   Develop a program to evaluate the quality of
                                                                                                                        internal audit activities.
                                                                                                                    ›   Conduct special review, evaluation, and/or
                                                                                                                        investigation if needed.




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INTERNAL CONTROL                                                                                                                                                          RISK MANAGEMENT
Internal Control System in the Company aims to              OVERVIEW ON THE                                               As part of XL Axiata's commitment to implementing               1.   1st Line – PRisk owners at business units are
support performance objectives, enhance value for           EFFECTIVENESS OF THE                                          governance effectively, XL Axiata has established                    responsible to inculcate risk-based thinking
stakeholders, ensure the effectiveness and efficiency                                                                     a Risk & Compliance Division which is responsible                    culture in the day-to-day operations and
of operations, and the reliability of financial
                                                            COMPANY’S INTERNAL CONTROL                                    to the President Director. Risk monitoring and                       implement effective operational excellence
reporting, the adequacy of operational and financial                                                                      management is conducted based on the Enterprise                      by embedding inherent risks into its quality
controls, as well as compliance with relevant laws          The Company conducts a self-assessment on a yearly            Risk Management Policy & Framework adopted                           management system and manage the emerging
and regulations.                                            basis, to assess the effectiveness of its internal control.   from ISO 31000:2018 which is approved by the                         risks that could hinder from achieving business
                                                            The assessment results will be the consideration              Board of Directors and signed by the President                       objectives.
                                                            towards final assessment in the Annual Statement of           Director. This policy guides XL Axiata personnel to
CONFORMITY TO                                               Internal Control, signed by the President Director.           effectively conduct risk management processes and               2.   2nd Line - Risk and Compliance Management
INTERNATIONAL STANDARDS                                      			                                                          activities in accordance with applicable regulations                 and other second line compliance functions
                                                            The assessment is based on various aspects, namely:           and ensures an equal perception and understanding                    (Regulatory, Corporate Secretary, Health and
The Company has adopted the concept of three                1.   Control Environmen:			                                   of risk management as well as the realization of a                   Safety, Cyber Security) that are responsible
lines of defense in line with the framework of the               › Integrity and Ethical Values                           sustainable risk management process to ensure                        to establish, and implement the ERM Policy
Committee of the Sponsoring Organizations of the                 › Strategic Value of the Board of Directors              coordinated and integrated risk management and to                    & Framework, facilitate the risk management
Treadway Commission (“COSO”) - Internal Control                  › Management’s Philosophy and Leadership Style           ensure strategic initiatives are in line with company                process and escalate significant risks to BOD.
                                                                 › Organisational Structure
Framework.		                                                                                                              strategy.
                                                                 › Commitment to Competencies
                                                                                                                                                                                          3.   3rd Line - The internal audit is responsible
                                                                 › Authority and Responsibility
The implementations of Internal Control in the                   › Human Resources			                                                                                                          to perform independent assurance over the
Company according to COSO are as follows:                   2. Risk Assessment and Risk Management:                       RISK MANAGEMENT SYSTEM                                               effectiveness of control.
1. Control Environment                                           › Risk Management Organization Structure
   The Board of Commissioners and the Board of                   › Business Risk Management                               The Risk Management System is designed to                       The Board of Directors is committed and responsible
   Directors have established a set of standards,                › Importance of Business Objective                       support the Company in realizing sound business                 for the effectiveness of implementation and
   procedures, and structures that provide the                   › Identification and Analysis of Business Risk           management and achieving sustainable growth,                    maintenance of risk management.
   basis for carrying out internal control across the            › Change Management		                                    thus optimizing shareholder value. The Company                  					
   Company.                                                 3. Control Activity:		                                        adopts a comprehensive approach to managing risks               To help carry out its functions, the Board of Directors
2. Risk Assessment                                               › Policies and Procedures                                comprehensively, by improving the performance                   established a Risk and Business Continuity Committee
                                                                 › Applicable of technology information system
   The Company continues to assess the risks that                                                                         in managing uncertainty, minimizing threats, and                responsible to ensure adoption of sound and effective
                                                                 › Segregation of Duties and Responsibilities
   have an impact on the Company’s business                                                                               maximizing opportunities without neglecting the                 policies, procedures and practices for all of the
                                                                 › Monitoring Objectives
   activities. The results of the assessment are            4. Information and Communication:
                                                                                                                          principles of Risk Management that at least include             Company’s Risk and Compliance functions.
   documented in the key risk register and reviewed              › Quality and Timely Information                         the following:                                                  					
   regularly.                                                    › Information Control                                                                                                    The roles and responsibilities of the Committee can
3. Control Activitie                                             › Reliability of Information Technology and              1.   Active supervision by the Board of                         be found in the Other Supporting Committees Under
   The Company implements and carries out                           Network Systems                                            Commissioners and the Board of Directors;                  the Board in this chapter.
   control activities to mitigate risks and achieve              › Management and Communication                           2.   Adequacy of policies, procedures, and limits
   its business objectives, where the duties and                 › Communication with the Board of Directors                   set;                                                       The Board of Commissioners oversee the design,
   responsibilities of each officer and official are             › Communication with External Parties                    3.   Adequacy of Risk Identification, Measurement,              implementation, and monitoring of the risk
   regulated in related policies and procedures.                 › Continuous Monitoring                                       Monitoring, and Control Process, as well as the            management. The Board of Commissioners has also
                                                            5. Monitoring:				
4. Information and Communication                                                                                               Risk Management Information System;                        set up a Board of Risk and Compliance Committee
                                                                 › Independent Evaluation
   The Company has a means/media of                                                                                       4.   A comprehensive Internal Control System.                   to supervise the implementation of the risk
                                                                 › Reporting Deficiencies
   communication and information exchange                        › Performance Measurements                                                                                               management process and evaluate the effectiveness
   available to support all parties in the Company               › Other Matter                                           The Company’s Enterprise Risk Management                        of risk and compliance management in the Company.
   in carrying out their roles.                                                                                           Oversight Structure follows the Three Lines model
5. Monitoring Activities                                    The Board of Directors and the Board of                       that aims to manage and mitigate risks through the              The roles and responsibilities of the Committee can
   The Board of Directors, Senior Management                Commissioners assess that the Company’s internal              effective organisation of risk, control, and oversight          be found in the Other Committee Under the Board
   and Internal Audit continuously monitor the              control system has been adequately implemented.               responsibilities. This in turn will limit the possibility of    of Commissioners section in this chapter.
   effectiveness of overall implementation of               Based on the evaluation results of the effectiveness          “gaps” while avoiding duplication of coverage.
   internal control. The monitoring of the Company’s        of the internal control system throughout 2023,
   key risks has been prioritized and has become            no material weaknesses were found in the internal
   part of operational activities, including periodic       control system in each business unit as all findings in
   evaluations.                                             the company’s operations have been appropriately
                                                            addressed, and recommendations for improvements
                                                            have been well implemented.


230                             PT. XL Axiata Tbk | Integrated Annual Report 2023                                                                               PT. XL Axiata Tbk | Integrated Annual Report 2023                                231
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RISK MANAGEMENT                                                                                                                                                                                                                                      RISK MANAGEMENT




RISK MANAGEMENT PROCESS                                              The Risk and Compliance Division facilitates                                RISK CATEGORY                                                         SCOPE
                                                                     RCSA through a meeting and discussion with the                                                  ›   Risk that relates to any political changes or instability in a country such as a change in government,
The Company’s risk management process is                             Management to provide input and feedback on                                Geopolitical Risk        legislative bodies, other foreign policymakers or military control that may impact XL Axiata investment
facilitated by the Risk and Compliance Division.                     identified risks, as well as monitor the status of risk                                             returns or impacting our operating company operations.
This division is responsible for the development of                  management and report on the result of applying its                                             ›   Risk that is associated with upholding and adopting good governance practices in ensuring operational
risk management framework and methodologies,                         mitigation plans.                                                          Governance Risk
                                                                                                                                                                         excellence which may include non-compliance to policies, procedures, processes and internal control.
as well as facilitating the implementation of risk
                                                                                                                                                                     ›   Risk to information technology or data or applications that negatively impact business operations. This
management systems.                                                  The Company also established Business Continuity                           Technology Risk
                                                                                                                                                                         could cover a range of scenarios, including software failures or a power outage.
					                                                                Management (BCM) which was coordinated by
The Company applies Risk and Control Self-                           Risk and Compliance Division to maintain the                                                    ›   Risk that is associated with any exposure or loss related to technology infrastructure resulting from a
                                                                                                                                                Cyber Risk
                                                                                                                                                                         cyber-attack or data breach that will cause a massive negative business impact on XL Axiata.
Assessment (RCSA) technique for its Risk                             Company's long-term business continuity which
Management, where the risk owners (business                          focuses on the safety of workers and their families,                                            ›   Risk that XL Axiata faces in relation to human resource or people management which may include
owners) self-identify the risks that may have an                     continuity of service for customers, and to minimize                       People Risk              vacancy in a specialized/skilled position, readiness and lack of competency, and also safety and health
                                                                                                                                                                         of employees.
impact on their business objectives and provide a                    the Company's losses. BCM also includes Business
mitigation plan to prevent or control the risk.                      Impact Analysis (BIA), Disaster Recovery Plan (DRP),
                                                                     and Business Continuity Plan (BCP).                                                            MAIN RISK                                                       MITIGATION
Risk assessments are carried out at divisional levels                                                                                                                                                  Regulatory Risk
in the organization. The Company has adopted ISO                     Apart from business risks, compliance risks are also a                     › The Company business activities rely on the         › XL Axiata continues to follow and observe the changes in laws,
31000:2018 approach to risk assessments:                             concern for Management. Management ensures that                              licensing by the government/regulators. In            regulations and prevailing regional policies and building good rapport
a) Risk Identification                                               all the Company is run in accordance with applicable                         compliance with the regulatory requirements           with the stakeholders, regulators and telecommunication association.
b) Risk Analysis                                                     regulations. Risk and Compliance Division carries                            may lead to in penalty, sanction or revocation      › Actively providing advice and insight on the regulatory changes to the
                                                                                                                                                  of business license.                                  Government by taking into account its impact on the telecommunication
c) Risk Evaluation                                                   out this activity by conducting a series of tests on                       › The government/regulators can amend any               industry progress, including benefits for the customers and operators.
d) Risk Treatment                                                    the relevant units regarding the implementation of                           policies related to telecommunication, IT and       › Incorporating the laws and regulations into the Company’s policy and
e) Communication & Consultation                                      applicable regulations that could have an impact on                          relevant industries. These measures can directly      procedures to maintain the Company’s legitimate business rights and
f) Monitoring & Review                                               the Company.                                                                 influence business strategy and model as well         supporting the Company to achieve sound long-term development.
g) Recording & Reporting                                                                                                                          as increase business complexity and cost of           XL Axiata has also modified and implemented system augmentation
                                                                                                                                                  doing business.                                       to meet new or changes in regulation.
                                                                                                                                                › The Indonesian Government has introduced            › Solidifying the compliance assurance function in the first line and
                                                                                                                                                  number of laws and regulations related to the         second line, such as reviewing the Regulatory Compliance policy and
Risk Category                                                                                                                                     cellular telecommunication industry, including        integrating the compliance assurance monitoring function into Risk &
                                                                                                                                                  new capital OJK & BEI market regulation and           Compliance Division to continually evaluate the compliance level with
  RISK CATEGORY                                                             SCOPE
                                                                                                                                                  PDP regulation.                                       each relevant regulation.
                    ›   Primary risks that is strategic in nature and often involve a major factor in determining the XL Axiata’s               › The Company may also face the situation
                        worth;                                                                                                                    whereby existing regulations are not yet able to
 Strategic &        ›   Risks that could significantly impact the XL Axiata’s strategic activities, decision making and its                       create equal playing field for all market players
 Investment Risk        achievement of business objectives; and
                    ›   Risks that should be predicted or monitored by Senior Leadership Team (SLT) as part of strategic                                                                              Competition Risk
                        planning and review mechanism.                                                                                          › Rapid changes in communication technology › To respond to current market competition, XL Axiata has taken
                    ›   Financial risk are risks associated with financial management of XL Axiata;                                               decreased the challenges in participating       some integrated measures in all the Company’s businesses. Through
 Financial Risk     ›   Risk that comprises the stability of the company’s financial position given its exposure to a variety of                  into and augmenting the competition in          strategic initiatives, XL Axiata has initiated the transformation program
                        treasury risks and other financial risks including liquidity risk, currency risk, interest rate risk and credit risk.     the telecommunication industry. Increased       toward its business management by focusing on the customers’ needs
                                                                                                                                                  competition also encouraged by the evolution    and lifestyles. In addition to mobile services through conversations
                    ›   Risks associated with XL Axiata’s core business operations i.e. Telecommunication, Digital Businesses                     in customers demand and disruptive innovation.  (“voice”), short messages (“SMS”) and data, XL also relies on enterprise
 Operation Risk         and Infrastructure;                                                                                                     › The Company is facing increased competition     and home & convergence services and continue to develop innovative
                    ›   Risks that may impact the expected business objectives, earnings, and returns on investment; and                          from current telecommunication operators or     new products at competitive prices in order to maintain operational
                    ›   Risk resulting from inadequate or failed internal processes, people, and systems, or from external events                 new technology providers, such as convergence   advantages and increase profitability.
                        that may disrupt the day-to-day business operations, including Business Continuity Risk                                   service provider, with their cost, agile and
                                                                                                                                                  innovative business model.
 Legal &
                    ›   Risk related to compliance with applicable laws and regulations.                                                        › On the other hand, the traditional business
                    ›   Risk that may expose XL Axiata to legal penalties, failure to act in accordance with policies or best                     services are gradually saturated and the new
 Regulatory Risk
                        practices and integrity requirement                                                                                       technology players are competing intensively in
                    ›   Risk associated with the market and country that XL Axiata is operating which may also include risk                       the market.
 Market Risk
                        related to industry and competition.




232                                PT. XL Axiata Tbk | Integrated Annual Report 2023                                                                                                    PT. XL Axiata Tbk | Integrated Annual Report 2023                                  233
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RISK MANAGEMENT                                                                                                                                                                                                                       RISK MANAGEMENT


                      MAIN RISK                                                          MITIGATION                                      RISK RATING MATRIX
                                         Information Technology & Cyber Security Risk
› Cyber security and data privacy considered as           › XL Axiata is committed to ensure the privacy, integrity and availability     The Company has developed a Risk Rating Matrix based on its Risk Assessment Guideline, to evaluate the
  the main risk for consumer and industry. Cyber-           customers’ data. In optimizing information security management, XL           significance or scale of the risk and the effectiveness of existing control, if there is any.
  attacks represent growing threat to all industry,         Axiata established special departments who are responsible to manage
  including the telecommunication industry.                 system security and data privacy.
  There is constant threat of significant and             › XL Axiata has invested technology to support information security            The risk rating matrix provides a foundation in the assessment of identified risks so that management at every
  sophisticated cyber-attacks including phishing,           enacted and has received ISO- 27001 on the customer data protection          level can ensure the risk management actions and resources are appropriately directed across business and
  ransomware, malware and social engineering.               from the relevant agency.                                                    functions.
  Cyber-attack or internal event could result in          › Initiatives to enhance infrastructure capability are taken including         				
  inability to deliver services to our customers            network modernization, network capacity increment, as well as new
  and/ or failing to protect their data.                    network development including efficient expenditures to minimise
                                                                                                                                         The Company has also determined its level of risk appetite and risk tolerance based on this Risk Rating Matrix.
› Moreover, increasing usage of data, smartphone            impact from idle technology.                                                 The risk appetite and risk tolerance is monitored by the management and formally reviewed as part of the
  and product require a lot of bandwidth, the             › To ensure quality process and secure the program results, XL Axiata          Company’s strategy and planning process. This also takes into consideration whether the risk appetite remains
  continuous performance improvement in the                 applies program methodology and standardized project in its                  appropriate in delivering its goals from both internal and external as well as constraints. Any risk that exceeds the
  network infrastructure and IT.                            information technology transformation. XL Axiata has also conducted          appetite level must have a response plan. It is then communicated to the respective Director/Chief and reported
› The Company is currently conducting IT                    proper examination on existing system developments, in particular the
  transformation to enhance customer service                customer-facing-solutions prior to system go-live.
                                                                                                                                         in the RBCC meeting to get an approval on the mitigation plan.
  and to address business need challenges.                › The management framework has been applied to ensure service
  Failure in implementation of the new system,              continuity to the customers, including operational continuity in the event
  may impact on the Companies, revenues, costs              of service disruption because of natural disasters such as flood and         OVERVIEW ON THE EFFECTIVENESS OF THE COMPANY’S RISK
  and reputation.                                           earthquakes or other similar events. The process consists of Business
› The Company’s services rely on the quality,               Impact Analysis, formulation of Disaster Recovery Plan and Business          MANAGEMENT
  stability, tenacity and reliability of its network        Sustainability Plan. With the same objectives, XL Axiata also cooperates
  and systems. The Company may face disruption              with business partners through business operations agreement and
  or loss risk in its infrastructure network due to         service guarantee. To minimize financial risk, XL Axiata has insured its
                                                                                                                                         Adequate Risk
  natural disasters or other major forces                   fixed assets to prevent, financial loss that may disrupt its business and    The Risk and Compliance division assessed the implementation and operationalisation of the risk management
                                                            other relevant risks.                                                        system involving all internal stakeholders, including business units and supporting functions within the company.
                                                          › Employees receive regular online cybersecurity training and ongoing
                                                            awareness is promoted through periodic phishing socialization and
                                                                                                                                         Evaluation result consulted with RBCC and BRCC. Based on the evaluation, Management believes that the
                                                            other initiatives to keep employees abreast of new and emerging threat.      company’s risk management system was adequate in achieving the company’s business objectives while
                                                               ESG Risk                                                                  complying with relevant laws. Management will continue in identifying, analysing, evaluating, monitoring and
› In carrying out its operations, The Company ›               The Company has developed ESG programs 2023-2025                           managing the significant risks faced by the Companies.
  may impact the environment by using natural ›               The Company has carried out a Materiality Assessment to obtain a
  resources, carbon emissions, and others.                    program mapping based on a priority scale.
  Moreover, there are risks to the social impact ›
  of company operations, such as labor policies,
                                                              The Company already has Sustainability Governance, including
                                                              establishing a sustainability steering committee, and Sustainability
                                                                                                                                         STATEMENT FROM THE BOARD OF DIRECTORS ON THE
  human rights, customer privacy, and social                  indicators have also been determined.                                      ADEQUACY OF THE COMPANY’S RISK MANAGEMENT
  sustainability. `Furthermore, The Company
  also exposes risks related to compliance with
  regulations and good corporate governance                                                                                              1.   The Board of Directors confirms that the Company’s’ risk management are adequate and have been operating
  practices, including corruption, transparency,                                                                                              effectively, in all material aspects, for the financial year ended 31 December 2023 and up to the date of this
  and fair business practices.
                                                                                                                                              Declaration and that the systems are adequate and effective in achieving the Company’s business objectives
                                                              Market Risk
                                                                                                                                              while complying with relevant laws.
› The Company’s activities might be exposed to ›              The Company shifted the floating-rate debt to fixed-rate debt by
                                                                                                                                         2.   The Board of Directors confirms that there is a continuous process in identifying, analysing, evaluating,
  variety of market risk, such as foreign exchange            issuing bond and sukuk.
  rate risk and interest rate risk. In 2023, fluctuations ›   The Company completed the right issues in 2022 to be used for debt              monitoring and managing the significant risks faced by the Company, and that during the year under review
  in foreign exchange rates have not really affected          repayment to strengthen the capital structure, improved leverage                the weaknesses noted in risk management had been appropriately remediated and managed.
  the Company’s business yield since most the                 ratio to maintain AAA rating, rebalance fixed-floating debt exposure       3.   The Board also affirms their responsibilities and commitments to continuously maintain and review the
  Company’s debts and capital expenditures are                which potential for annual interest saving                                      adequacy, effectiveness and integrity of the Company’s risk management systems in anticipation of changes
  denominated in Rupiah. The Company is also
                                                                                                                                              in the business environment that may impede the achievement of the Company’s business objectives and to
  exposed to interest rate risk through the impact
  of rate changes on interest-bearing liabilities.                                                                                            safeguard shareholders’ investment, the Companies’ assets and reputation.
  Interest rate for short and long-term borrowing
  can fluctuate over the borrowing period
                                                              People Risk
› Evolution, transformation and technology ›                  The Company continues investing in its existing human resources
  innovation in telecommunication industry,                   development and building its performance by recruiting professionals
  require the Company to have human resources                 and young talent.
  that can realize the strategy and face the ›                To develop and maintain talents, the Company conducts regular
  challenges in the new operational environment.              performance assessment in the critical units and designs a structured
› Vacuum position in several or all executives/key            human resources development road map to address the gap on new
  employees, or inability to attract, or maintain             skills and required development
  talents will have material and adverse impact
  on the Company’s business

234                                   PT. XL Axiata Tbk | Integrated Annual Report 2023                                                                                     PT. XL Axiata Tbk | Integrated Annual Report 2023                               235
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LITIGATIONS AND                                                                                                                                                             CODE OF ETHICS
CONTINGENCIES
                                                                                                                    The Code of Ethics is a crucial component of the              Statement must be signed by each Employee and
Following the audit of Corporate Legal team of XL Axiata on current litigation encountered by the Company,          Company’s regulations, serving as a commitment                documented by the Company by the Human Capital
no material qualification and substantive cases that required reporting in this Integrated Annual Report.           to promoting good corporate governance practices              Department.
                                                                                                                    and fostering the integrity of all employees. It outlines
                                                                                                                    standards for ethical behaviour and procedures to             In December 2023, the Company has distributed
                                                                                                                    guide employees in conducting business activities             The Integrity Fulfillment Statement and signed by all


ADMINISTRATIVE SANCTIONS
                                                                                                                    with professionalism and upholding ethical values.            employees.



                                                                                                                    CODE OF ETHICS PRINCIPLES                                     APPLICATION OF CODE OF
                                                                                                                                                                                  ETHICS
As of 31 December 2023, the Company did not render or accept any administrative sanctions for the Company,          The Company’s Code of Ethics covers the following
or any of the Company’s organs from any authorities.                                                                principles:                                                   The Code of Ethics applies without exception to all
                                                                                                                    1. Equal Treatment                                            of the Company’s executives and employees. The
                                                                                                                        The non-discriminatory treatment to employees             Code of Ethics oblige all employees to comply and
                                                                                                                        in a sound work environment with integrity                conduct key responsibility, which includes:

CORPORATE INFORMATION                                                                                                   without exception.                                        1. Developing a clean and conducive internal
                                                                                                                                                                                      working environment for all employees.


ACCESS
                                                                                                                    2.   Healthy Partnership                                      2. Developing trustworthy experience for all
                                                                                                                         Build a sound business partnership with third                customers.
                                                                                                                         parties to comply with the Company’s policies            3. Developing clean business partnership with third
                                                                                                                         and prevailing regulations.                                  parties by following all Company’s procedures
                                                                                                                                                                                      and policy.
As a public company, XL Axiata provides access              INVESTOR RELATIONS                                      3.   Anti-Corruption Culture
for the public, government, shareholders, and other                                                                      Avoid conflict of interest, refuse gratification as
stakeholders to obtain corporate information and            The Company appoints Investor Relations to                   well as applying the principles of anti-corruption,      SANCTIONS FOR VIOLATIONS
data. Access is provided through several channels:          provide adequate access to information about                 collusion and nepotism.
                                                            the Company's performance for the investment                                                                          All employees are required to comply with the Code.
                                                            community and stakeholders.                             4.   Commitment To Customer                                   Any violation of the Code of Ethics, applicable
DISCLOSURE OF INFORMATION                                                                                                Keeping the commitment to the customers                  business ethics or legislation, shall be considered as
TO SHAREHOLDERS                                                                                                          by building an attitude of “Trustworthy” and             intolerable behaviour and be subjected to disciplinary
                                                            WEBSITE                                                      providing appropriate solutions.                         action. It may result in punishment, official warning,
                                                                                                                                                                                  demotion or termination of employment. The Board
To improve the practice of Good Corporate                   XL Axiata provides access to corporate information                                                                    of Directors is responsible for ensuring that this
Governance, the Company also provides an                    and data through its website www.xlaxiata.              DISSEMINATION OF CODE OF                                      standard is implemented throughout the Company’s
opportunity for Shareholders to engage with the             co.id. The Company's website provides various           ETHICS                                                        operational activities.
Company by providing access to information,                 information, including company profiles, financial
opportunities to ask questions and/or request               information, products and services, GCG, corporate      The Company’s Code of Ethics is available and can
data through Investor Relations or the Corporate            social responsibility, information disclosure, latest   be easily accessed by all employees on XLWorld as             CODE OF ETHICS VIOLATIONS
Secretary, except for questions or data that are            news, and others. XL Axiata website is available        the Company’s internal system. The Code of Ethics             AND SANCTIONS IN 2023
confidential.                                               in Indonesian and English. The Company regularly        is being socialized to Employees when they first join
                                                            updates the website to provide the latest information   the Company and can be seen through the official              Throughout 2023 there was no violation of the
                                                            related to the Company.                                 website (https://www.xlaxiata.co.id). In addition,            Code of Ethics within the Company. This indicates
CORPORATE SECRETARY                                                                                                 the Company routinely distributes The Integrity               that the Code of Ethics was carried out by all of the
                                                                                                                    Fulfillment Statement emphasizing working ethics              Company’s organs.
The Company appoints a Corporate Secretary                  PRESS RELEASES                                          with anti-corruption, collusion and nepotism. This
primarily to manage the corporate secretarial
functions, public relations functions, and manage the       XL Axiata proactively provides the latest news
availability of general public information.                 related to Company activities in the form of Press
                                                            Releases. During 2023, 123 Press Releases were
                                                            issued and communicated to Regulators.



236                             PT. XL Axiata Tbk | Integrated Annual Report 2023                                                                       PT. XL Axiata Tbk | Integrated Annual Report 2023                               237
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EMPLOYEE AND/OR
                                                                                                                                                         EMPLOYEE AND/OR MANAGEMENT STOCK OPTION PROGRAMS



MANAGEMENT STOCK OPTION
PROGRAMS

Since 2016, The Company has implemented the               2.   Maintain excellent management and employees         Chronology of LTI Stock Listing
2016- 2020 Long Term Incentive Program (2016-                  and award XL Axiata management and
2020 LTI Program) as a continuation from the                   employees for their performance;                                                                               NOMINAL
                                                                                                                                                                 TOTAL                       BID PRICE       SHARES
previous 2010-2015 Long Term Incentive Program            3.   Improve the loyalty of the management and                    CORPORATE ACTIONS
                                                                                                                                                                SHARES
                                                                                                                                                                             VALUE PER
                                                                                                                                                                                               (IDR)         LISTING
                                                                                                                                                                                                                                 DATE
(2010-2015 LTI Program).                                       employees so that they have sense of belonging                                                                  SHARE

                                                               for the Company;                                    Issuance of new shares without Pre-
                                                                                                                                                                                                           Indonesia
The 2016-2020 LTI Program has been approved by            4.   Motivate the management and employees to            emptive Rights as the implementation of
                                                                                                                                                                10,566,332            100         5,600    Stock           28 April 2011
the Board of Commissioners on 10 December 2015                 improve their performance; and                      the Long Term Incentive Program 2010-
                                                                                                                                                                                                           Exchange
                                                                                                                   2015 Grant Date I.
as well as approved by the GMS on 10 March 2016.          5.   Provide additional value for the Company
The latest Amendment and Restatement of 2016-                  to attract prospective management and               Issuance of new shares without giving Pre-
                                                                                                                                                                                                           Indonesia
2020 LTI Program based on Extraordinary General                employees with the skills that the Company          emptive Rights as the implementation of
                                                                                                                                                                 7,710,279            100         5,600    Stock           16 April 2012
Meeting of Shareholders 30 September 2019 has                  needs.                                              the Long Term Incentive Program 2010-
                                                                                                                                                                                                           Exchange
                                                                                                                   2015 Grant Date II.
approved the changes of Long-Term Incentive
Program 2016-2020 in a form of the followings:            The 2016-2020 LTI Program has 5 (five) Grant Cycle,      Issuance of new shares without giving Pre-
                                                                                                                                                                                                           Indonesia
                                                          with every Grant Cycle, the eligible LTI Participants    emptive Rights as the implementation of
                                                                                                                                                                 8,214,056            100         5,600    Stock           12 April 2013
                                                                                                                   Long Term Incentive Program 2010-2015
1.   2016-2020 LTI Program Grant Cycle 1A, 1B, 2          will receive written notice on the rights to receive                                                                                             Exchange
                                                                                                                   Grant Date III.
     and 3:                                               incentive along with the estimated numbers of
     a. The Company’s shares without option right         incentive.                                               Issuance of new shares without giving Pre-
                                                                                                                                                                                                           Indonesia
                                                                                                                   emptive Rights as the implementation of
         through the issuance of shares without                                                                                                                  6,891,003            100          4,888   Stock           21 April 2015
                                                                                                                   Long Term Incentive Program 2010-2015
         Pre-emptive Rights which were granted            The incentive will be further vested (vesting period)                                                                                            Exchange
                                                                                                                   Grant Date V.
         to employees and management of the               in the third year after each Grant Cycle. In the first
         Company from the General Manager level           implementation in 2016, the LTI Program 2016-2020        Issuance of new shares without giving Pre-
                                                                                                                                                                                                           Indonesia
                                                                                                                   emptive Rights as the implementation of
         (and its equivalence) to the Board of            Grant 1, the employees were provided with 2 (two)                                                     8,986,668             100          3,621   Stock           04 April 2016
                                                                                                                   the Long Term Incentive Program 2010-
         Directors level.                                 grants whereby Grant 1A was vested after year two                                                                                                Exchange
                                                                                                                   2015 Grant Date VI.
     b. Cash, which will be granted to employees          just as the initial Grant Cycle and Grant 1B would be
                                                                                                                   Issuance of new shares without giving
         of the Company from the Staff level to           vested in accordance to the normal vesting cycle in                                                                                              Indonesia
                                                                                                                   Pre-emptive Rights as the implementation
         Manager level (and its equivalence).             year three. The given number of incentives will be                                                    18,052,107            100          2,285   Stock           01 April 2020
                                                                                                                   of the Long Term Incentive Program 2016
                                                          determined based on the Company’s performance                                                                                                    Exchange
                                                                                                                   – 2020 Grant Date II.
2.   2016-2020 LTI Program Grant 4 and 5: Only            value and the eligible LTI Participants themselves.
                                                                                                                   Issuance of new shares without giving
     Directors will be awarded in the form of cash        The amount incentive will be earned may be different                                                                                             Indonesia
                                                                                                                   Pre-emptive Rights as the implementation
     consideration and the Company’s performance          from the estimated amount, as informed on each                                                        18,662,246            100          2,328   Stock           09 March 2021
                                                                                                                   of the Long Term Incentive Program 2016
     will be measured based on Return on Invested         Grant Cycle.                                                                                                                                     Exchange
                                                                                                                   – 2020 Grant Date III.
     Capital (ROIC).
                                                          The 2016-2020 LTI Program for employees has
The 2016-2020 LTI Program aims to:                        been completed in 2021, namely for the LTI Grant
                                                          Cycle 3. The next LTI 2016-2020 Program will only
1.   Improve the long-term performance of the             be applicable to members of the Board of Directors.
     Company;                                             The entire 2016-2020 LTI Program was completed
                                                          in 2021.




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WHISTLEBLOWING
SYSTEM

REPORTING VIOLATION                                         WHISTLEBLOWING CASE AND
                                                            FOLLOW UP IN 2023
Shall employees (including direct-contracts and
outsourcings) or third/external parties find any
behaviour/actions that are suspected of violating           In 2023, there were 3 (three) complaints received
the law and/or the Company’s Code of Ethics, these          through whistleblowing channels (Speak Up
parties can report it through the SPEAK UP channel.         Channel) or directly reported to the Investigation
Reporting can be done by accessing the web-based            Unit. Out of these reports received, 2 (two) of the
reporting system at https://axiatagroup.integrityline.      reports were classified as violations. Of the 2
com Reports lodged in the official SPEAK UP channel         (two) reports of violations, 2 (two) have been
will be received by the Administrator of the SPEAK          resolved, and 1 (one) is not substantiated.
UP channel, which consists of the Group Head
Internal Audit and the Investigation Unit – a function
under the Internal Audit Division. Shall any report         WHISTLEBLOWING SYSTEM
require a further investigation process, the appointed      SOCIALIZATION
investigator may come from the Company, Axiata
Group Berhad, or external parties. If the reported
party is proven to have committed an unlawful act
or an act that violates the code of ethics, then the
                                                            During 2023, the following Whistleblowing
                                                            socialization has been conducted:
                                                                                                                                     ANTI-BRIBERY AND
reported party will be dealt with in accordance with
the Company Regulations as well as prevailing laws
and regulations.
                                                            1. February: 1 (one) time socialization through
                                                                email blast to all employees.
                                                            2. May to June: 8 (eight) times socialization
                                                                                                                               ANTI CORRUPTION POLICY
                                                                during Integrity Month activities.
                                                            3. August: 1 (one) time socialization through
PROTECTION FOR                                                  email blast to all employees regarding Speak
WHISTLEBLOWERS                                                  Up Channel (Do’s and Don’ts in Reporting
                                                                Violations).                                      In line with the value of uncompromising integrity, one of its core values, The Company has published an
                                                            4. September: 1 (one) time socialization through      Anti-Bribery and Anti-Corruption Policy. This policy marks a commitment to carry out business of high
The Company shall protect and maintain the secrecy              email blast to all employees regarding Conflict   integrity.
of whistle-blower, and ensure their safety from any             of Interest and Speak Up Channel.
possible threat resulting from the reports in which         5. December: 1 (one) time socialization through       The purposes of the policy are as follows:
covering the following protection:                              email blast to all employees regarding Sexual     1. Ensuring compliance to Company policies and all prevailing laws and regulations.
1. Identity of Reporter;                                        Harassment and Speak Up Channel                   2. Providing information and guidelines for all stakeholders to assess situations or conditions that are
2. Confidentiality of report content;                                                                                 deemed to be improper, unethical or relating to bribery and corruption.
3. Threat, intimidation, or other threatening                                                                     3. Creating awareness and educating all stakeholders regarding the Company’s core values, and expected
    behaviour by the reported party.                                                                                  conduct.

                                                                                                                  This policy is applicable for all stakeholders and not limited to the Commissioners, Directors, employees,
                                                                                                                  distributors, agents, vendors, consultants and other third parties.




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CORPORATE GOVERNANCE
                                                                                                                                                                                         CORPORATE GOVERNANCE IMPLEMENTATION



IMPLEMENTATION
                                                                                                                              RELATIONSHIP BETWEEN PUBLIC COMPANY AND SHAREHOLDERS IN ENSURING THE RIGHTS OF SHAREHOLDERS

                                                                                                                                PRINCIPLE      RECOMMENDATIONS              EXPLANATION OF OJK RECOMMENDATIONS                         COMPLY

Implementation of Corporate Governance Referring to Provisions of OJK Regulation No. 21/POJK.04/2015 on                                       The Summary of Minutes       Based on the Financial Services Authority          All     information   on
the Implementation of Public Company Governance Guidelines and OJK Circular Letter No. 32/SEOJK.04/2015                                       of GMS is available in the   Regulation No. 15/POJK.04/2020 on the Plan         the Summary of GMS
on Guidelines for Public Company Governance.                                                                                                  Public       Company’s       and Implementation of the General Meeting of       Minutes and GMS Minutes
                                                                                                                                              website at least for one     Shareholders of Public Company, The Public         of the Company is
                                                                                                                                              (1) year.                    Company must make summary of GMS Minutes           published and available
  RELATIONSHIP BETWEEN PUBLIC COMPANY AND SHAREHOLDERS IN ENSURING THE RIGHTS OF SHAREHOLDERS
                                                                                                                                                                           in Indonesian and foreign language (minimum        on the Company's official
   PRINCIPLE        RECOMMENDATIONS           EXPLANATION OF OJK RECOMMENDATIONS                         COMPLY                                                            in English), and announced to the public within    website (www.xlaxiata.
                                                                                                                                                                           two (2) working days after the GMS, one of         co.id).
Principle 1        The Public Company        Every issued share with voting right has one vote   Based on the Article 11                                                   which is through the Public Company Website.
Enhancing the      has a way or technical    (one share one vote). The Shareholders may use      (18) of the Articles of                                                   The availability of summary of GMS Minutes         In addition, the Summary
Value of General   procedure for both open   their voting rights during the decision-making      Association, each share                                                   in the Public Company Website provides an          of GMS Minutes is
Meeting of         and closed voting that    process, in particular to decision with voting      has one vote for the                                                      opportunity for shareholders who are not           also     submitted     to
Shareholders       prioritize independency   mechanism. However, both open and closed            holder in the General                                                     present, to easily obtain important information    Shareholders      through
(GMS)              and       interest   of   voting mechanism has not been specifically          Meeting of Shareholders.                                                  in GMS implementation. Therefore, the provision    the eASY.KSEI platform
                   Shareholders              regulated.                                                                                                                    on the minimum period of availability of GMS       no later than 2 (two)
                                                                                                 Currently, the Company                                                    Minutes summary on the Website are intended        working days after the
                                             The Public Company is recommended to have           has been utilising the                                                    to provide sufficient time for shareholders to     GMS.
                                             voting procedure in decision making of GMS          e-GMS and e-Voting                                                        obtain such information.
                                             agenda. The voting procedure must maintain          platforms       provided
                                             shareholders’ independency or freedom. As           by      the    Indonesia    Principle 2      Public Company has           Communication between Public Company and           The Company has a
                                             an example, an open voting mechanism is             Central        Securities   Enhancing        communication policy         shareholders or investors is intended so that      Company         Integrated
                                             implemented by raising hand in accordance with      Depository (KSEI) to        the Quality of   with the Shareholder         the shareholders or investors obtain clarity of    Communication
                                             option as offered by the GMS chairman.              conduct        electronic   Communication    and Investor.                information that has been published to the         Policy ratified on 10
                                             AS for close voting mechanism is conducted in       General Meetings of         between Public                                public, such as periodic reports, information      October      2018      that
                                             any decision that required confidentiality or by    Shareholders.               Company with                                  disclosure, business condition or prospect         stipulates     regulations
                                             request from Shareholders through voting card                                   Shareholder or                                and performance, as well as implementation         of         communication
                                             or electronic voting.                                                           Investor                                      of public company governance. In addition,         with         shareholders,
                                                                                                                                                                           the shareholders or investors can also submit      stakeholders      including
                   All members of the        The presence of all members of the Board of         All members of the                                                        input and opinion to the management of             employees       on      the
                   Board   of    Directors   Directors and the Board of Commissioners of         Board    of   Directors                                                   Public Company. The communication policy           Company’s           Material
                   and the Board of          the public company aim so that each member          and   the   Board    of                                                   with shareholders or investors shows the           information.
                   Commissioners of Public   of the Board of Directors and the Board of          Commissioners of XL                                                       commitment of the Public Company in carrying
                   Company attend the        Commissioners can pay attention to explain,         Axiata were present in                                                    out communication with shareholders or             I n t e g r a t e d
                   Annual GMS                and directly answer the issues or questions         the Company’s AGMS                                                        investors. This policy can include strategies,     Communication      Policy
                                             raised by shareholders related the GMS agenda.      dated 5 May 2023                                                          programs, and timing of communication              is available on the
                                                                                                                                                                           implementation, as well as guideline that          Company’s       website
                                                                                                                                                                           support shareholders or investors to participate   (www.xlaxiata.co.id).
                                                                                                                                                                           in the communication.

                                                                                                                                              The Public Company           Disclosure of communication policy is a form       The         Company’s
                                                                                                                                              discloses             the    of transparency on the commitment of the           I n t e g r a t e d
                                                                                                                                              Communication Policy         Public Company in providing equality to all        Communication  Policy
                                                                                                                                              of    Public   Company       shareholders or investors for the implementation   is available on the
                                                                                                                                              with shareholders or         of communication.                                  Company’s      official
                                                                                                                                              investors in website.        The disclosure of information also aims            website (www.xlaxiata.
                                                                                                                                                                           to increase the participation and role of          co.id)
                                                                                                                                                                           shareholders or investors in the implementation
                                                                                                                                                                           of the Public Company communication
                                                                                                                                                                           program.




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CORPORATE GOVERNANCE IMPLEMENTATION                                                                                                                                                              CORPORATE GOVERNANCE IMPLEMENTATION




                            FUNCTION AND ROLES OF THE BOARD OF COMMISSIONERS                                                                                   FUNCTION AND ROLES OF THE BOARD OF COMMISSIONERS
                                                     EXPLANATION OF OJK                                                                                                                  EXPLANATION OF OJK
  PRINCIPLE       RECOMMENDATIONS                                                                     COMPLY                    PRINCIPLE         RECOMMENDATIONS                                                                           COMPLY
                                                      RECOMMENDATIONS                                                                                                                     RECOMMENDATIONS
Principle 3      Determination        of   The members of the Board of Commissioners       The total members of the           Principle 4        The         Board        of    The Board of Commissioners’ Self-              In 2023, the Company conducted
Strengthen the   the    total   members    may affect the effectiveness of the Board       Board of Commissioners of the                         Commissioners           has    Assessment policy is a guideline as            assessment on the BOC and
membership       of   the     Board   of   of Commissioners duties. Determination          Company have been adjusted         Enhancing          S e l f -A s s e s s m e n t   a form of collegial accountability for         BOD which includes Board
composition of   Commissioners      took   of total members of the Board of                to   the   Company’s    needs.     the Quality of     Policy     to      evaluate    evaluating the performance of the Board        Effectiveness,      peer-to-peer
the Board of     into account on the       Commissioners of a Public Company must          Each candidate for the Board       Implementation     the          performance       of Commissioners. Self- assessment is          assessment with fellow members
Commissioners.   condition of the Public   refer to the provisions of the prevailing law   of Commissioners must first        on Duties and      of     the     Board     of    carried out by each member to assess           of the BOC and Cross Board
                 Company                   in which at least consists of two (2) people    be thoroughly and properly         Responsibilities   Commissioners                  the collegial performance of the Board         Assessments with each member
                                           based on the provisions of the Financial        examined by the Nominating and     of The Board of                                   of Commissioners, and not to assess the        of the BOD. The assessment
                                           Services Authority Regulation No.33/            Remuneration Committee of the      Commissioner                                      individual performance of each member          is conducted internally by the
                                           POJK.04/2014 on The Board of Directors          Company.                                                                             of the Board of Commissioners. With this       Company
                                           and Commissioners of Issuer or Public                                                                                                Self-Assessment, it is expected that each
                                           Company In addition, it is also necessary                                                                                            member of the Board of Commissioners can       The      assessment     includes
                                           to consider the condition of the Public                                                                                              contribute in improving the performance        understanding the roles, duties,
                                           Company which includes among other, the                                                                                              of the Board of Commissioners on an            and responsibilities as well as
                                           characteristic, capacity and size, as well                                                                                           ongoing basis.                                 evaluating the Company’s GCG.
                                           as achievement of target and fulfilment of                                                                                                                                          The assessment result will be
                                           different business needs among the Public                                                                                            This policy can include the assessment         used as recommendation for the
                                           Companies. However, too many members                                                                                                 activity as carried out along with the         Company’s GCG improvement
                                           of the Board of Commissioners have the                                                                                               purpose and objective, periodic period         as well as one of basic
                                           potential to disturb the effectiveness on                                                                                            of implementation, and benchmark               considerations of the BOC to be
                                           the implementation function of the Board                                                                                             or assessment criteria being used in           reappointed.
                                           of Commissioners.                                                                                                                    accordance with the recommendations
                                                                                                                                                                                from the Remuneration and Nomination
                                                                                                                                                                                function of Public Company as required by
                                                                                                                                                                                OJK Regulation on the Remuneration and
                 Determination        on   The composition of the Board of                 Each member of Board of                                                              Nomination Committee of Issuer or Public
                 the composition of        Commissioners is a combination of               Commissioners     has    diverse                                                     Company.
                 members of the Board      characteristics from both organ and             expertise to maximize the
                 of       Commissioners    individual perspective according to the         supervisory duties of the Board                       The     Self-Assessment        The     disclosure     of    Self-Assessment   Disclosure on Self-Assessment is
                 considered           on   need of respective Public Company. These        of Commissioners in accordance                        Policy to evaluate the         Policy on performance of the Board of          available in this Integrated Annual
                 diversity of expertise,   characteristics can be reflected in the         with the Company’s business                           performance                    Commissioners is conducted not only to         Report in Chapter Corporate
                 knowledge,          and   determination of expertise, knowledge and       scope.                                                of    the    Board   of        comply with transparency aspect as form        Governance.
                 required experience       experience required in the implementation                                                             Commissioners         is       of accountability of its duties but also to
                                           of supervisory and advisory duty by             Information pertaining with the                       disclosed in the Annual        provide assurance to the Shareholders
                                           the Board of Commissioners of the               background as well as skill of                        Report      of    Public       or investors on efforts that need to be
                                           Public Company. The composition that            each member of XL Axiata Board                        Company.                       done in improving the performance of
                                           has considered the need of the Public           of Commissioners is available in                                                     the Board of Commissioners. Upon the
                                           Company is a positive thing, especially         the Company’s website (www.                                                          availability of disclosure, the Shareholders
                                           related to decision making related with         xlaxiata. co.id).                                                                    or investors acknowledge the check and
                                           supervisory function as carried out by                                                                                               balance mechanism towards the Board of
                                           considering various broader aspects                                                                                                  Commissioners.




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CORPORATE GOVERNANCE IMPLEMENTATION                                                                                                                                                        CORPORATE GOVERNANCE IMPLEMENTATION




                          FUNCTION AND ROLES OF THE BOARD OF COMMISSIONERS                                                                                 FUNCTION AND ROLES OF THE BOARD OF COMMISSIONERS
                                                   EXPLANATION OF OJK                                                                                                              EXPLANATION OF OJK
  PRINCIPLE    RECOMMENDATIONS                                                                        COMPLY                     PRINCIPLE      RECOMMENDATIONS                                                                      COMPLY
                                                    RECOMMENDATIONS                                                                                                                 RECOMMENDATIONS
              The       Board       of   The resignation policy of member of the          Policy on the resignation of Board   Principle 5     Determination of total     As the Company’s organ that authorized in      The composition of the Board of
              Commissioners       has    Board of Commissioners being involved            of Commissioners members if          Strengthening   members of the Board       managing the Company, the determination        Commissioners of the Company
              policy on resignation of   in financial crime is a policy that can          involved in financial crimes is      the Board       of    Directors   took     of total members of the Board of Directors     is adjusted based on the need of
              member of                  increase the stakeholders’ trust in the Public   included in the Board Manual.        of Directors    into account on the        has significant impact to the Company’s        the Company.
              the      Board        of   Company, so that corporate integrity will be                                          Membership      condition of the Public    performance. Thus, the determination
              Commissioner       when    maintained. This policy is needed to help the    The Board Manual is available on     and             Company.                   of the total members of the Board of           Each candidate for the Board
              involved in financial      legal process and so that the legal process      the Company’s website (www.          Composition                                Directors must be done through careful         of Commissioners must first
              crime.                     does not interfere the course of business        xlaxiata.co.id).                                                                consideration and refer to the provisions of   be thoroughly and properly
                                         activities. In addition, in terms of morality,                                                                                   the applicable regulation, whereby based       examined by the Nominating and
                                         this policy builds an ethical culture within                                                                                     on Financial Services Authority Regulation     Remuneration Committee of the
                                         the Public Company. This policy can be                                                                                           No.33/POJK.04/2014 on the Board of             Company.
                                         included in the Code or the Code of Ethics                                                                                       Directors and Board of Commissioners of
                                         that applies to the Board of Commissioners.                                                                                      Public Company, shall at least consists of 2
                                                                                                                                                                          (two) people. In addition, the determination
                                         Furthermore, being involved in financial                                                                                         of total members of the Board of Directors
                                         crimes shall means the convicted status                                                                                          must be based on the need to achieve the
                                         from the authorities of respective member                                                                                        objectives and purpose of public company
                                         of the Board of Commissioners. The financial                                                                                     and being adjusted to the conditions
                                         crimes are manipulation and various forms of                                                                                     of the public company including the
                                         embezzlement in financial service activities                                                                                     characteristic, capacity and size of the
                                         as well as Money Laundering Criminal                                                                                             public company and effectiveness of the
                                         Action as referred to Law Number 8 of 2010                                                                                       decision-making by the Board of Directors.
                                         on Prevention and Eradication of Money
                                         Laundering Crimes.
                                                                                                                                               Determination         on   Similar with the Board of Commissioners,       Information       pertaining with
              The       Board       of   Based on the provision of the Financial          The Company has in place                             the          composition   the composition diversity of members of        the background as well as skill
              Commissioners              Services Authority Regulation No. 34/            the Succession Policy which is                       of members of the          the Board of Directors is a combination        of each member of XL Axiata
              or            Committee    POJK.04/2014 on the Nomination and               used and as reference to the                         Board     of   Directors   of required characteristic from both organ     Board of Directors is available in
              that     perform     the   Remuneration Committee of Issuer or              nomination process of the Board                      has     considered    on   and individual perspective according to        the Company’s website (www.
              remuneration        and    Public Company, the committee that carries       of Directors.                                        diversity of expertise,    the needs of respective Public Company.        xlaxiata. co.id).
              Nomination      function   out the nomination function has the duty                                                              knowledge           and
              formulate            the   to formulate policies and criteria needed        The Succession Policy is disclosed                   required experience        The combination is determined in view          Each member of the Company’s
              succession policy in the   in the nomination process of prospective         and available on the Company’s                                                  of expertise, knowledge and experience         Board of Directors has diverse
              nomination process of      members of the Board of Directors. One           website (www.xlaxiata.co.id).                                                   in accordance with segregation of tasks        expertise to maximize the
              member of the Board        policy that can support the nomination                                                                                           and functions of the Board of Directors        management duties of the Board
              of Directors.              process as intended is the succession policy                                                                                     in achieving the purpose of the Public         of Directors in accordance with
                                         of members of the Board of Directors. The                                                                                        Company. Thus, consideration of the            the Company’s business scope.
                                         policy on succession aims to maintain the                                                                                        combination of characteristics will have
                                         continuity of the regeneration process or                                                                                        an impact on the accuracy of the collegial
                                         regeneration of leadership in the company                                                                                        nomination and appointment of individual
                                         in order to maintain business continuity                                                                                         member of the Board of Directors or
                                         and the company’s long- term goals.                                                                                              Directors.




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CORPORATE GOVERNANCE IMPLEMENTATION                                                                                                                                                    CORPORATE GOVERNANCE IMPLEMENTATION




                              FUNCTION AND ROLES OF THE BOARD OF COMMISSIONERS                                                                         FUNCTION AND ROLES OF THE BOARD OF COMMISSIONERS
                                                      EXPLANATION OF OJK                                                                                                        EXPLANATION OF OJK
  PRINCIPLE         RECOMMENDATIONS                                                                     COMPLY                  PRINCIPLE    RECOMMENDATIONS                                                                       COMPLY
                                                       RECOMMENDATIONS                                                                                                           RECOMMENDATIONS
                   Member of the Board of   The Financial Report is a management            In 2023 the Director of the                     The    Self-Assessment    The     disclosure    of   Self-Assessment Disclosure on Self-Assessment is
                   Directors in charge of   accountability     report    for    resources   Company in charge of accounting                 Policy to evaluate the    Policy on performance of the Board of available in this Annual Report in
                   accounting or finance    management owned by the Public                  or finance is held by Mr. Feiruz                performance of the        Directors is conducted not only to comply Chapter Corporate Governance.
                   has expertise and/or     Company, which must be compiled and             Ikhwan who has the following                    Board    of   Directors   with transparency aspect as form of
                   knowledge in             presented in accordance with Financial          educational        backgrounds:                 is disclosed in the       accountability of its duties but also to
                   accounting field         Accounting Standards in Indonesia as            Bachelor of Science (Hons) in                   Annual Report of Public   provide assurance to the Shareholders or
                                            well as related OJK regulations, including      Economics     (Accounting   and                 Company                   investors on efforts that need to be done
                                            regulation in the Capital Market sector which   Finance) from The London                                                  in improving the performance of the Board
                                            regulates the presentation and disclosure       School of Economics and Political                                         of Commissioners. Upon the availability of
                                            of Public Company Financial Statement.          Science (LSE), London, UK.                                                disclosure, the Shareholders or investors
                                            Based on the laws and regulations in the                                                                                  acknowledge the check and balance
                                            Capital Market sector that regulates the                                                                                  mechanism towards the Board of Directors.
                                            responsibility of the Board of Directors for
                                            the Financial Report, the Board of Directors
                                                                                                                                            The       Board    of     The resignation policy of the Board of           Policy on the resignation of Board
                                            is jointly responsible for the Financial
                                                                                                                                            Directors has policy      Directors involved in financial crimes is a      of Directors members if involved
                                            Report, signed by the President Director
                                                                                                                                            on     resignation of     policy that can increase the stakeholders’       in financial crimes is included in
                                            and member of the Board of Directors in
                                                                                                                                            member of the Board       trust in the Public Company, so that             the Board Manual.
                                            charge of accounting or finance.
                                                                                                                                            of Commissioner when      corporate integrity will be maintained.
                                                                                                                                            involved in financial     This policy is needed to help the legal          The Company's Board Manual
Principle 6        The Board of Directors   Similar with the Board of Commissioners, the    In 2023 the Company conducted                   crime.                    process and so that the legal process does       is available on the Company's
Enhancing          has    Self-Assessment   Board of Directors’ Self-Assessment policy      assessment on the BOC and                                                 not interfere with the course of business        official website (www. xlaxiata.
the Quality of     Policy to evaluate the   is a guideline as a form of accountability to   BOD iwhich includes Board                                                 activities. In addition, in terms of morality,   co.id).
Implementation     performance of the       evaluate collegial performance of the Board     Effectiveness,      peer-to-peer                                          this policy will build an ethical culture
on Duties and      Board of Directors.      of Directors.                                   assessment with fellow members                                            within the Public Company. This policy
Responsibilities                                                                            of the BOC and Cross Board                                                can be included in the Guideline or the
of The Board of                             The self-assessment is conducted by each        Assessments with each member                                              Code of Ethics that applies to the Board
Directors.                                  member of the Board of Directors to assess      of the BOD. The assessment                                                of Directors.
                                            the collegial performance of the Board of       is conductd internally bu the
                                            Directors, and not to assess the individual     Company.
                                            performance of each member of the Board
                                            of Directors. It is expected that each member   The      assessment     includes
                                            of the Board of Directors can contribute to     understanding the roles, duties
                                            improve the performance of the Board of         and responsibilities as well as
                                            Directors on an ongoing basis.                  evaluating the Company’s GCG.
                                                                                            The assessment result will be
                                            This policy can include the assessment          used as recommendation for the
                                            activity as carried out along with the          Company’s GCG improvement
                                            purpose and objective, periodic period          as well as one of basic
                                            of     implementation,   and benchmark          considerations of the BOC to be
                                            or assessment criteria being used in            reappointed.
                                            accordance with the recommendations from
                                            the Remuneration and Nomination function
                                            of Public Company as required by OJK
                                            Regulation No. 34/POJK.04/2014 on the
                                            Remuneration and Nomination Committee
                                            of Issuer or Public Company.




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                                      STAKEHOLDER PARTICIPATION                                                                                                  STAKEHOLDER PARTICIPATION

                                                   EXPLANATION OF OJK                                                                                                          EXPLANATION OF OJK
   PRINCIPLE      RECOMMENDATIONS                                                                    COMPLY                  PRINCIPLE    RECOMMENDATIONS                                                                       COMPLY
                                                    RECOMMENDATIONS                                                                                                             RECOMMENDATIONS

Principle 7      The Public Company      A person with inside information is               Policy to avoid Insider Trading               The Public Company          The Policy on vendor or supplier selection       The     Company       has   a
Enhancing        has Policy to prevent   prohibited from conducting a Securities           is accommodated under the                     has policy on vendor or     are useful to ensure that the Public             Procurement Policy that
Governance       Insider Trading.        transaction by using inside information           Company’s Blackout Policy.                    supplier selection and      Company can obtain the required goods            regulates the selection of
Aspect Through                           as stipulated under the Capital Market                                                          capability improvement.     or services at competitive prices and good       suppliers or vendors as well
Stakeholders                             Law. Public company can minimize the              The Blackout Policy is                                                    quality. While the policy of increasing the      as application
Participation.                           occurrence of insider trading through             available on the Company’s                                                capability of supplier or vendor is useful       of vendor management in
                                         prevention policies, for example by firmly        website (www.xlaxiata.co.id).                                             for ensuring the efficient and effective         order to ensure
                                         separating between confidential and                                                                                         supply chain. The capability of supplier         the legality of the Company’s
                                         public data as well as distributing the                                                                                     or vendor to supply/fulfill the goods or         suppliers.
                                         duties and responsibilities on information                                                                                  services needed by the company will
                                         management in proportional and efficient                                                                                    affect the quality of the company’s output.      The Procurement Policy is
                                         manner.                                                                                                                     Thus, the implementation of this policy          available on the Company’s
                                                                                                                                                                     can guarantee the supply continuity in           website (www.xlaxiata.co.id).
                                                                                                                                                                     terms of quantity and quality as required
                 Public Company    has   The anti-corruption policy is to ensure that      Included    under       the
                                                                                                                                                                     by the Public Company. The scope of this
                 anti-corruption   and   the business activities of the Public Company     Company’s Code of Ethics,
                                                                                                                                                                     policy includes criteria in selecting supplier
                 fraud policy.           are legally carried out with prudent manner       Corporate      Governance
                                                                                                                                                                     or vendor, transparent procurement
                                         and in accordance with the principles of          Manual and XL Axiata Anti-
                                                                                                                                                                     mechanism, effort to improve supplier
                                         good governance. The policy can be part of        Bribery and Anti-Corruption
                                                                                                                                                                     or vendor capability, and fulfill the right
                                         the code of ethics, or as a stand-alone policy.   Policy.
                                                                                                                                                                     relating to supplier or vendor.
                                         The policy can include, among others,             Company’s Code of Ethics,
                                         programs and procedures carried out in            Corporate        Governance                   The Public Company          The policy on fulfillment of creditor rights     The Company is not engaged
                                         overcoming corruption practices, kickbacks,       Manual and XL Axiata Anti-                    has policy on fulfillment   is used as a guideline in providing loan to      in lending and borrowing.
                                         fraud, bribery and/or gratuities in a public      Bribery and Anti-Corruption                   of creditor rights.         creditor. The purpose of the policy is to        The policy in regard to the
                                         company. The scope of the policy must             Policy is available on the                                                maintain the fulfillment of right and maintain   fulfillment of creditor rights
                                         describe the prevention of the Public             Company’s website (www.                                                   creditor trust in the Public Company. The        is included in the Credit
                                         Company from all corrupt practices, either        xlaxiata.co.id).                                                          policy includes consideration in making          Agreement made between
                                         giving or receiving from other parties.                                                                                     agreement, as well as follow-up in fulfilling    the Bank as Creditors and the
                                                                                                                                                                     the obligation of the Public Company to          Company as a Debtor.
                                                                                                                                                                     creditor.




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                                     STAKEHOLDER PARTICIPATION                                                                                                       KETERBUKAAN INFORMASI
                                                                                                                         PRINSIP            REKOMENDASI               PENJELASAN ATAS REKOMENDASI OJK                       MEMENUHI
                                                   EXPLANATION OF OJK
  PRINCIPLE    RECOMMENDATIONS                                                                    COMPLY
                                                    RECOMMENDATIONS                                                   Principle 8       The Public Company          The use of information technology can          In addition to the official
              The Company has the        A well-developed Whistleblowing system          The     Company   has  a     Enhancing         utilizes    technology      be useful as a medium for information          website, the Company also
              Whistleblowing System.     policy will provide certainty of protection     Whistleblowing System as     the Disclosure    information      wider      disclosure. The disclosure of information      has channels to deliver
                                         to witness or reporter for an indication        disclosed in this Annual     Implementation.   than the Website as a       is not only information disclosure that        information,         including
                                         of violation committed by employees or          Report Chapter Corporate                       media for information       has been regulated in legislation, but also    Facebook (myXL), Youtube
                                         management of the Public Company. The           Governance.                                    disclosure.                 other information related to the Public        (XL Axiata Tbk), Twitter (@
                                         implementation of the policy will have an                                                                                  Company, upon consideration is useful to       xlaxiata_tbk), Instagram (@
                                         impact on establishing a culture of good                                                                                   shareholders or investors. Upon the use        xlaxiata_tbk) and LINE (@
                                         corporate governance. The Whistleblowing                                                                                   of wider of information technology than        myXL).
                                         system policy includes, among others, type                                                                                 the Website, the company is expected to
                                         of violations that can be reported through                                                                                 improve the effectiveness of information
                                         the Whistleblowing system, complaint                                                                                       dissemination. Nevertheless, the use of
                                         procedure, protection and guarantee of                                                                                     information technology is carried out while
                                         the confidentiality of the reporter, handling                                                                              taking into account the benefit and costs of
                                         procedure for received complaints, parties                                                                                 the Company.
                                         that managing the complaints, and the
                                                                                                                                        The     Annual    Report    The Capital Market Regulation that regulates As disclosed in this Annual
                                         results and follow-up of complaints
                                                                                                                                        of    Public   Company      the submission of annual reports of Public Report Chapter Corporate
                                         handling.
                                                                                                                                        disclose the ultimate       Company has regulated the obligation to Data.
              The Public Company         Long-term incentive is a given incentive        The Company has a policy                       benefit      owner     in   disclose information regarding shareholders
              has      a     long-term   based         long-term         performance     on long-term incentives to                     Public Company share        with 5% (five percent) or more shares of the
              incentive policy for the   achievement. The long-term incentive            Board of Directors members                     ownership at least 5%       Public Company, as well as the obligation
              Board of Directors and     plan has the rationale that the long-term       and employees in the form                      (five percent), other       to disclose information about directly or
              employees.                 performance of the company is reflected         of the 2016-2020 Long-term                     than final beneficial       indirectly main and controlling shareholders
                                         in the growth of shares value or other          Incentive Program.                             owner disclosures in        of Public Company up to the owner of the last
                                         long-term target of the company. Long-                                                         ownership shares of         benefit in the ownership of the shares. In this
                                         term incentive shall have the benefit to                                                       the Public Company          Governance Guideline, it is recommended to
                                         maintain loyalty and provide motivation                                                        through      main    and    disclose the ultimate benefit owner of the
                                         to the required Board of Directors and                                                         controlling shareholder.    shares of the Public Company at least 5%
                                         employees to improve their performance or                                                                                  (five percent), in addition to disclosing the
                                         productivity which will have an impact on                                                                                  owner of the final benefit of share ownership
                                         improving the company’s performance in                                                                                     by the main and controlling shareholders.
                                         the long run. The availability of a long-term
                                         incentive policy is an actual commitment
                                         by the Public Company to encourage the
                                         implementation of long-term incentive
                                         to the Board of Directors and Employees
                                         with terms, procedures and forms being
                                         adjusted to the long-term objectives of the
                                         Public Company. The policy can include,
                                         amongst other, the purpose of objective
                                         in providing the long-term incentive, terms
                                         and procedures in providing the incentive,
                                         and condition as well as risks that must
                                         be considered by the Public Company in
                                         providing the incentives. This policy can
                                         also be included in the existing public
                                         company remuneration policy.




252                        PT. XL Axiata Tbk | Integrated Annual Report 2023                                                                              PT. XL Axiata Tbk | Integrated Annual Report 2023                                 253
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                                                                                      XL    Axiata    achieved
                                                                                      Carbon Disclosure Project
                                                                                      (CDP)        certification
                                                                                      with a grade of B in
                                                                                      its   first  submission,
                                                                                      recognizing             the
                                                                                      Company’s commitment
                                                                                      to        environmental
                                                                                      transparency           and
                                                                                      sustainability efforts.




SUSTAINABILITY
REPORT
254   PT. XL Axiata Tbk | Integrated Annual Report 2023   PT. XL Axiata Tbk | Integrated Annual Report 2023                               255
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SUSTAINABILITY                                                                                                                                                  SUSTAINABILITY REPORT



REPORT

                                                                                                          XL AXIATA SUSTAINABILITY PILLARS




                                                  As        a       leading
                                                  telecommunications           XL Axiata                  Not only encouraging           Good governance               XL Axiata always
                                                                               contributes to             Indonesia’s progress           practices in every            carries out strategies
                                                  company, XL Axiata is        the welfare of the         through digital                operational activity          and operational
                                                  dedicated to upholding       nation by building
                                                                               the economy and
                                                                                                          infrastructure
                                                                                                          development,
                                                                                                                                         support XL Axiata
                                                                                                                                         to become a strong
                                                                                                                                                                       activities that favor
                                                                                                                                                                       the environment
                                                  the     principles     of    striving to improve
                                                                               people’s lives.
                                                                                                          XL Axiata is also
                                                                                                          committed to building
                                                                                                                                         company that
                                                                                                                                         continues to grow.
                                                                                                                                                                       and society as
                                                                                                                                                                       two things that
                                                  Environmental,                                          human resources in the                                       contribute to
                                                                                                          digital era.                                                 business growth.
                                                  Social, and Corporate
                                                  Governance              in
                                                  all aspects of its           BUILDING PROSPERITY         NURTURING PEOPLE            PROCESS EXCELLENCE               PLANET & SOCIETY
                                                  operations.          With
                                                  a strong focus on
                                                  sustainability       and
                                                  responsible     business     XL Axiata has developed a 2022-2025 LST document with three initiatives for each LST component,
                                                  practices, XL Axiata         namely:

                                                  strives to create a
                                                  positive impact on
                                                  the environment and
                                                  communities,        while
                                                  maintaining     a    high
                                                                                                Accelerate energy             Promoting                    Strengthening
                                                  standard of corporate                         efficiency and                inclusive                    good
                                                                                                implement the                 stakeholder                  governance
                                                  governance.          This                     use of renewable              engagement.                  practices
                                                  commitment to ESG                             and clean energy                                           to increase
                                                                                                to reduce carbon                                           accountability
                                                  reflects the Company’s                        emissions by 45%
                                                                                                by 2030.
                                                  dedication to long-
                                                  term value creation
                                                  and ethical business
                                                  conduct.                                       ENVIRONMENT                    SOCIAL                    GOVERNANCE




256    PT. XL Axiata Tbk | Integrated Annual Report 2023                                                    PT. XL Axiata Tbk | Integrated Annual Report 2023                                   257
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SUSTAINABILITY REPORT                                                                                                                                                                                                                    SUSTAINABILITY REPORT




The three components are implemented through ESG strategy planning for the period 2022-2025, where
                                                                                                                                                   MATERIALITY DESIGNATION
XL Axiata focuses on ESG management through the XL Sustainability Committee to govern all policies and
decisions towards ESG efforts in the Company.
                                                                                                                                                   The Company determines the content of the Sustainability Report through 4 steps, namely:
                                                                                                                                                   1. Reviewing the previous Report, while identifying the Company’s impacts on sustainability and ESG aspects
ESG ROADMAP OF XL AXIATA                                                                                                                               and setting limits;
                                                                                                                                                   2. Ranking the impacts and prioritizing the identified impacts;
   PLAN FOCUS                 MATRIX FOCUS                               2023                                         2024                         3. Validate the materiality of the selected impacts that have a significant impact on the Company and its
ENVIRONMENT           Climate Action                    Site Plan:                                Site Plan:                                           Stakeholders.
                      › Renewable and clean energies    › GHG inventory scope 1, 2 and            › Verify Scope 1, 2, and 3 emission              4. Reviewing the selected materiality topics by involving the Company’s highest governance body.
Accelerate energy     › Energi efficiency                  baselining Scope 3 emission            › Scope 3: Adding inventory GHG emission
efficiency efforts                                         (category 4, 5, 6, 7, 9, and 13)          sources
and adopt clean       Energy and Emission (Green Gas › Map renewable energi sources               › Purchase renewable energi to support our       Based on this process, XL Axiata has determined and categorized several topics in the following list of material
and renewable         House/GHG) Managemen              › Carbon Disclosure Project (CDP)            network activities                            topics:
energy                › GHG inventory scope 1, 2, and 3    certification                          › Energi efficiency by piloting energi saving
                      › Obtainment of environmental-                                                 initiatives with partners
                        based certification             Target:
                                                                                                                                                                                                                                            BOUNDARY
                                                        › Having at least five categories for     Target:
                      Environmental Managemnet             Scope 3 baselining                     › GHG emission is verified by third party           MATERIAL TOPIC             REASON            DISCLOSURE NUMBER           INSIDE THE             OUTSIDE THE
                      › Water usage data monitoring     › CDP Certified (Scored B-)                 verificatory                                                                                                                COMPANY                COMPANY
                      › Water efficiency consumption                                              › Purchasing renewable enrgy source (REC)
                      › Inventory waste data and                                                                                                   Digitization           Describe digital         305-1, 305-2, 305-4,
                        improve Reduce, Reuse, and                                                                                                                        transformation in        305-4, 305-5, 305-6,
                        Recycle (3R) actions
                                                                                                                                                                          the Company’s            305-7
                                                                                                                                                                          operational activities
                                                                                                                                                                          and in community
                                                                                                                                                                                                                                    N                       N
SOCIAL                Community Development              Site Plan:                               Site Plan:
                      › Community partnership            Develop sustainability performance       › Improve impact for beneficiaries in relation                          activities in the
Advance social        › Social empowerment impact        tracking                                    with SDG values                                                      context of reducing
empowerment                                              Increase awareness for diversity,        › Obtain validation and scoring impact for
through a digitally   Digitization and Innovation        equality, inclusivity (DEI) and             social programs                                                      emissions
inclusive social      › Digitalization for society in    #PersonwithDisability                    › Advancing digital inclusion solution &         Energy                 Illustrate the           302-1, 302-2, 302-3,
approach                need                             Advancing digital inclusion solution        collaboration with partners csross industry
                      › Program innovation in relation   and collaboration with partners cross                                                                            Company’s                302-4, 302-5
                        to support society well-being    industry                                 Target                                                                  concern for energy
                                                                                                  › Sisternet 1 million users                                                                                                       N                        -
                                                                                                                                                                          management
                                                         Target:                                  › Additional CSR beneficiaries 10% (total
                                                         › Sisternet 1 million users                beneficiaries from all CSR in 2023: 37.228)                           whose availability is
                                                         › Additional CSR beneficiaries           › Social Return on Investment (SROI) >1                                 increasingly limited
                                                         › Social program for                     › Additional social program partnerships >30
                                                           #PersonwithDisability                    partners                                       Economic               To describe              201-1, 201-2, 201-3,
                                                                                                                                                   Performance            the Company’s            201-4
                                                                                                                                                                          achievements and                                          N                       N
GOVERNANCE            Ethics Compliance                  Site Plan:                               Site Plan:                                                              performance during
                      › Anti bribery anti corruption     › Increase awareness and                 › Mastering awareness and understanding of                              the reporting yea
Strengthening         › Risk management                     understanding of XL Axiata GCG           XL Axiata GCG and data privacy ISO 27701
Good Corporate                                              and update data privacy notice        › Comply and up to date to all regulations       Market Presence        Describe the existence   202-1, 202-2
Governance (GCG) Privacy security                        › Comply and up to date to all              from governance and ASEAN policies                                   of a market for the
practices and data › Data privacy                           regulations from governance and
                                                                                                                                                                                                                                    N                       N
security to increase › Cyber security                       ASEAN policies                        Target:                                                                 Company
accountability                                                                                    › GCG comply with governance and ASEAN           Diversity and Equal    Describe the             405-1, 405-2
                                                         Target:                                    policies
                                                         › GCG comply with governance and         › Trusted data ecosystem and obtain ISO          Opportunity            Company’s policy
                                                           ASEAN policies                           27001                                                                 to ensure diversity
                                                         › Update XL Axiata privacy notice, in                                                                                                                                      N                        -
                                                                                                                                                                          and provide equal
                                                           line with the laws and regulations
                                                           relating to personal data protection
                                                                                                                                                                          opportunities for all
                                                                                                                                                                          employees
                                                                                                                                                   OHS                    Describe the             403-1, 403-2, 403-3,
                                                                                                                                                                          Company’s OHS            403-4, 403-5, 403-6,
                                                                                                                                                                          performance to           403-7, 403-8, 403-9,
                                                                                                                                                                                                                                    N                        -
                                                                                                                                                                          realize a safe and       403-10
                                                                                                                                                                          comfortable work
                                                                                                                                                                          environment
                                                                                                                                                   Customer Health and    Describe the             416-1, 416-2
                                                                                                                                                   Safety                 Company’s efforts to
                                                                                                                                                                          maintain customer
                                                                                                                                                                                                                                    N                       N
                                                                                                                                                                          health and safety



258                                      PT. XL Axiata Tbk | Integrated Annual Report 2023                                                                                           PT. XL Axiata Tbk | Integrated Annual Report 2023                               259
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ENVIRONMENTAL
                                                                                                                                                                                                          ENVIRONMENTAL PERFORMANCE



PERFORMANCE
                                                                                                                              dependence on non-renewable               sustainability,  the   Company                 generation of paper waste
                                                                                                                              energy sources and reduce its             has replaced non-renewable                     is reduced, consequently
                                                                                                                              carbon footprint. By integrating          energy with renewable energy                   supporting the Go Green
                                                                                                                              solar energy solution, the                sources, such as solar energy.                 initiative.
                                                                                                                              Company not only minimizes its            This involves the installation of
                                                                                                                              environmental impact but also             solar panels in 250 BTS locations         XL Axiata also launched an
                                                                                                                              sets an example for sustainable           across Indonesia.                         energy-saving program in BTS
                                                                                                                              business   practices    in   the                                                    commonly referred to as “Green
                                                                                                                              telecommunications industry.              XL Axiata’s commitment to                 BTS”, such as:
                                                                                                                                                                        environmental        sustainability       1. Intelligent Ventilation Cooling
                                                                                                                                                                        is demonstrated through its                   System (IVS), use of DC fans
                                                                                                                              In addition to these efforts,             implementation of eco-friendly                and Air Conditioning.
                                                                                                                              XL Axiata has partnered with              business operations. This involves        2. Implementing         PLNization
                                                                                                                              suppliers and vendors who                 the    efficient     management               and outdoorizing a number
                                                                                                                              align with its commitment                 of paper materials, electrical                of sites to eliminate the
        XL Axiata is dedicated to reducing its impact on the                                                                  to sustainability. By sourcing            energy, fuel oil, emissions, water,           use of air conditioning as a
        environment by adopting sustainable measures and                                                                      eco-friendly cellular cards and           and waste. To achieve the best                coolant.
                                                                                                                              data materials, the Company               outcomes, the management is               3. The use of BTS Single RAN is
        integrating environmental considerations into its business                                                            ensures that its entire supply            guided by the 4R principle, which             to combine several types of
strategies. The company aims to minimize its carbon footprint by                                                              chain supports environmentally            emphasizes reduce, replace,                   BTS into one. The utilization
                                                                                                                              conscious practices.                      reuse and recovery resources.                 of Green BTS through
lowering energy consumption, with a goal of reaching net zero                                                                                                                                                         network modernization with
carbon emissions by 2050.                                                                                                     As a result of these initiatives,         Some of XL Axiata’s programs                  the    latest   technological
                                                                                                                              XL Axiata is not only reducing            related to the environment are as             devices, can save 50% of
                                                                                                                              its environmental impact but              follows:                                      energy use.
                                                                                                                              also positioning itself as a              1. Control and manage energy              4. The use of Hybrid System
                                                                                                                              responsible and forward-thinking               and emissions.                           Charge Discharge Battery
In 2023, XL Axiata signed a              and sustainability efforts. This             environmentally             friendly    telecommunications     company            2. Sorting       office   domestic            (CDC) in BTS in remote non-
memorandum of cooperation                certification has become one of              practices, the Company has              dedicated       to   sustainable               waste by providing trash                 electric areas to reduce
with Kadin Net Zero Hub with the         the main references for many                 implemented initiatives focusing        development. Overall, XL Axiata                cans with adequate amount.               diesel consumption by an
aim of cooperation to exchange           investors, governments, and non-             on digitalization and sustainable       has adopted sustainable business          3. Reduce the use of plastics                 average of 54%.
knowledge       and     information,     profit organizations in making               practices. One of the key initiatives   practices such as digitizing                   such as plastic cups, plastic        5. Reduction in the use of new
broaden horizons, and also share         sustainable investment decisions,            undertaken by XL Axiata is the          processes, utilizing renewable                 bottles, and plastic cutlery in          refrigerants for BTS cooling
resources in order to realize a low-     policies, and business strategies.           digitization of processes and           energy for more of its BTS                     office space, canteen, pantry            and XL Axiata offices.
emission ecosystem in Indonesia.                                                      services to reduce the reliance         towers, and partnering with eco-               and meeting rooms.                   6. Electricity usage.
The joining of XL Axiata in this         USE OF                                       on paper. By transitioning to           friendly suppliers.                       4. Reduce paper usage by                  7. Descope generator, disable
community is in line with the goal       ENVIRONMENTALLY                              digital platforms for transactions,                                                    implementing       digitization          the generator and switch
to become a telecommunications                                                        customer communications, and            ENERGY                                         systems in various processes             the power backup function
                                         FRIENDLY
company in Indonesia that pays                                                        internal operations, the Company        CONSUMPTION                                    operations, such as the                  completely to the battery.
attention to the principles of           MATERIALS                                    has significantly reduced its                                                          process of procurement,              8. Increase the use of Solar
sustainability in business.                                                           paper consumption, contributing         The     Company’s     operational              approval, and others.                    Panels and Lithium Batteries.
                                         As     a     telecommunications              to environmental preservation.          activities rely on nonrenewable           5. Replacing copper cables to
Recently, XL Axiata achieved             company, XL Axiata relies on                                                         energy sources such as electrical              fibre optics that are more           In 2023, the Company’s energy
Carbon Disclosure Project (CDP)          paper, cellular cards, and data              Furthermore, XL Axiata has been         energy and diesel fuel for BTS                 environmentally friendly.            consumption in 2023 increased
certification with a grade of B in       supported through BTS towers                 investing in the development            that lack access to electricity,          6. By utilizing COUPA as                  by 6.45% from 3,105,365 Gj to
its first submission, recognizing        as its primary raw materials.                of renewable energy sources             as well as pertalite type fuel oil             an      integrated       digital     3,305,738 Gj. This increase is in
the Company’s commitment                 To minimize excessive use of                 to   power    some    its   BTS         for transportation. To promote                 procurement system, the              line with the data production/
to environmental transparency            these resources and promote                  towers, aiming to decrease its




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ENVIRONMENTAL PERFORMANCE                                                                                                                                                                                                    ENVIRONMENTAL PERFORMANCE




traffic generated in 2023 that is higher than last year, however the Company’s energy intensity was lower at                             GHG Emission
290 Gj/Petabyte.                                                                                                                                                                                     2023                                             2022
                                                                                                                                                 GHG EMISSION
                                                                                                                                                                         UNIT        TOTAL          EMISSION INTENSITY             TOTAL              EMISSION INTENSITY
                                                                                                                                                  COVERAGE
 ENERGY SOURCE                                   UNIT                                                  2023                    2022                                                 EMISSION         (tCO2e/PETABYTE)             EMISSION             (tCO2e/PETABYTE)
 Non-renewable Energy                                                                                                                     Total Emission Scope 1                       4,255.54                          0.37         5,834.11                         0.73
 PLN Electricity                                 Kwh                                        902,853,187.65            840,667,225.93      Total Emission Scope 2                    695,828.95                          61.06     648,260.92                           81.12
                                                 Gigajoule                                    3,250,271.48             3,026,402.01       Total Emission Scope 3         tCO2e         5,743.82                          0.50                 -                            -
 Fuel (Petrol)                                   Liter                                          228,001.34                242,090.78      Total Emission Scope 1,                   705,828.32                          61.90     654,095.03                          81.84
                                                                                                                                          Scope 2, and Scope 3
                                                 Gigajoule                                           7,797.65               7,988.99
 Solar (Diesel)                                  Liter                                         1,393,829.51              1,971,499.44    Note:
                                                                                                                                         GHG Emission Calculation using IPCC 2006 Guidelines, and Oil and Gas Research and Development Center 2017.
                                                 Gigajoule                                       47,668.97                 70,973.98
 Total Energy                                    Gigajoule                                       3,305,738                 3,105,465     Category Detail of Emission Scope 3 in 2023
 Energy Intensity
                                                                                                                                                                             CATEGORY                                                       TOTAL EMISSION
 Data Traffic                                    Petabyte                                             11,402                   7,991
                                                                                                                                          Category 4                                                                                                                299.35
 Energy Consumption Intensity                    Gigajoule/Petabyte                                     290                      389      Upstream transportation and distribution
Information:                                                                                                                              Category 5                                                                                                                1.316.13
Fuel consumption from liters is converted to Gjoules using The Greenhouse Gas Protocol Initiative, 2004.                                  Waste generated in operations
Electricity consumption from kWh is converted to Gjoules using The Greenhouse Gas Protocol Initiative, 2004.
                                                                                                                                          Category 6                                                                                                                596.05
                                                                                                                                          Business travel
                                                                                                                                          Category 7                                                                                                                702.45
EMISSION                                                                                        3.    X-Camp launched ‘Xinergis’,
                                                                                                                                          Employee commute

                                                The     Company’s     operational                     a smart energy solution to          Category 9                                                                                                              2,785.93
                                                                                                                                          Downstream transportation and distribution
XL Axiata is committed to                       activities produce emissions from                     meet the needs of real-time
achieving net zero by 2050. The                 stationary energy combustion,                         monitoring of electricity           Category 13                                                                                                                 43.91
Company has carried out various                 mobile      energy   combustion,                      consumption, amount of              Downstream leased assets
initiatives such as efforts to                  electricity consumption, and so                       clean water usage, and
reduce energy use as previously                 forth.                                                generator fuel consumption
described so as to reduce Scope                                                                       in buildings or offices.           The       Company’s         emission          generated     from     business                consumption bills received from
1 and 2 emissions. The Company                  In an effort to control its                     4.    Regular     evaluation       and   intensity in 2023 was recorded                operations in order to continue                PDAM was 7,382.32 m³.
has also calculated the Scope                   emissions,      the     Company                       coordination          between      at 61.90 tons CO2e/petabyte,                  to reduce emissions and achieve
3 carbon emissions in 2023 as                   conducts           comprehensive                      departments       to     discuss   higher than last year’s 81.84 tons            net zero by 2050.                              The Company is currently
the first step to determine the                 emission       monitoring     and                     initiatives that can be            CO2e/petabyte. The decrease in                                                               improving the way it monitors
emission reduction target in                    management by carrying out the                        carried out for improvement        the Company’s emission intensity              WATER                                          continuous water consumption,
Scope 3.                                        following:                                            regarding Emissions.               figure is the result of the emission                                                         including by attempting to
                                                1. Developed               Energy               5.    Implementing               more    reduction initiatives taken by the            In its operations, the Company                 create a more comprehensive
In 2023, the Company also joined                     Monitoring      System      –                    implementation for Solar           Company.                                      uses water from the Public                     monitoring methodology.
Kadin Net Zero Hub to contribute                     multiplatform to monitor                         Panels (Renewable Energy).                                                       Water Supply Company (PDAM)
in creating a sustainable business                   energy consumption.                        6.    Conducting communication           The company has set an                        and groundwater managed by                     For wastewater disposal, the
ecosystem in realizing net zero                 2. Realtime Network Monitoring                        campaigns to save energy           emissions reduction target for                third parties or building owners               Company uses a Wastewater
commitment.                                          System     –    to   monitor                     and electricity among XL           2023 of 125 Kg CO2e/terabyte                  for domestic activities. The                   Treatment Plant (WWTP) also
                                                     operations,         including                    Axiata employees.                  and for 2022 of 155 Kg CO2e/                  Company utilizes water wisely                  managed by third parties or
                                                     monitoring sites.                                                                   terabyte. From the emission                   and strives to increase employee               building owners. Wastewater
                                                                                                                                         reduction figures in 2023, the                awareness      regarding   water               management       through    the
                                                                                                                                         Company is able to exceed the                 consumption      through   water               WWTP is carried out to produce
                                                                                                                                         target set.                                   conservation campaigns.                        waste that meets environmental
                                                                                                                                                                                                                                      quality     standards     when
                                                                                                                                         The    Company  continuously                  In 2023, the water consumption                 discharged into water bodies or
                                                                                                                                         strives to manage emissions                   taken from the Company’s water                 city channels.



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ECONOMIC PERFORMANCE
                                                                                                                                                                                                             ECONOMIC PERFORMANCE




        XL Axiata, one of Indonesia’s top telecommunications                                                                                     ECONOMIC PERFORMANCE                                                 2023                  2022

        companies, has consistently invested in improving its                                                            Amortisation expenses                                                                      157,216                 7,567
                                                                                                                         Finance cost                                                                            2,939,979             2,777,385
        infrastructure and expanding network coverage. By offering
                                                                                                                         Income tax expense/(benefit)                                                              420,069               231,842
reliable services, XL Axiata has played a crucial role in enhancing                                                      Cash dividends paid                                                                       549,023              544,078
connectivity and facilitating economic activities across the country.                                                    Community expenditure                                                                      20,735                 10,419
Additionally, the Company’s focus on sustainable business practices                                                      Total Economic Value Distribution                                                       31,872,703           29,037,143

and corporate social responsibility initiatives has benefited local                                                      Retained Economic Value                                                                   714,690                577,110

communities while positioning it as a responsible corporate citizen
dedicated to driving positive change and fostering sustainable
                                                                                                                         THE EFFECT OF CLIMATE                                         1.   DPLK (Financial Institution Pension Fund) in
development in Indonesia.                                                                                                CHANGE ON BUSINESS                                                 the form of definite contributions with the
                                                                                                                                                                                            Company’s contribution of 7% of wages and
                                                                                                                                                                                            contributions from employees of 3% of wages.
                                                                                                                         XL Axiata understands the urgency of climate                  2.   JP (Pension Guarantee) from BPJAMSOSTEK
                                                                                                                         change and is dedicated to reducing greenhouse                     in the form of a definite contribution of 3% of
                                                                                                                         gas emissions. The Company has taken significant                   wages where 2% of contributions are paid by
In 2023, the Company delivered positive economic                 benefits, dividend disbursements, tax payments, and     steps, including becoming a member of Kadin Net                    the Company and 1% of contributions from
performance with direct economic income of                       CSR fund allocations. Thus, the total distribution of   Zero Hub in 2023 with a goal of achieving net zero                 employees.
Rp32,587 billion, 10.04% increase or the equivalent              the Company’s economic value in 2023 is Rp31,873        by 2050. Additionally, XL Axiata is implementing
of Rp2,973 billion from the previous year. The                   billion, an increase of 9.77% compared to 2022 of       energy-efficient solutions and promoting sustainable          The maximum wage limit will be adjusted periodically
Company redistributed this direct economic value to              Rp29,037 billion.                                       practices to minimize its impact on the environment,          based on Government Regulation (PP) No. 45 of 2015.
stakeholders through operating expenses, employee                                                                        aligning with global efforts for cleaner energy
                                                                                                                         systems.                                                      The estimated actuarial liabilities as of 31 December
                                                                                                                                                                                       2023 and 2022, are based on actuarial assessments
ECONOMIC VALUE ACQUISITION DISTRIBUTION                                                                                  In addition, the Company also began conducting                by independent actuaries, as stated in their reports
                                                                                                                         Scope 3 emission calculations in 2023, covering the           dated 20 January 2024 and 24 January 2023,
(In Rp Million)                                                                                                          categories of upstream transportation and distribution,       respectively.
                           ECONOMIC PERFORMANCE                                               2023              2022     waste generated from operations, official travel,
                                                                                                                         employee commute, downstream transportation and               Assuming the calculation of benefit payments based
 ECONOMIC VALUE ACQUISITION
                                                                                                                         distribution, and leased downstream assets. Thus,             on pension funds, as of 31 December 2023, the funds
 Revenues                                                                                32,322,651        29,141,994
                                                                                                                         the Company has conducted an inventory of Scope               allocated reached Rp222,847 million, a decreased
 Profit (loss) exchange difference - net                                                     12,977          (61,295)    1, 2 and 3 emission calculations and can monitor its          compared to 2022 of Rp183,030 million.
 Gain from the sale and leaseback of tower                                                 424,062          446,805      efforts in reducing emissions and achieving the net
 Others                                                                                   (80,900)           (28,807)    zero target by 2050.                                          In accordance with the Company Regulations and
                                                                                                                                                                                       Collective Labour Agreement (CLA), it is determined
 Finance income                                                                            100,096             111,718
                                                                                                                                                                                       that the normal retirement age of employees is
 Share of profit/(loss) from Associate Entity                                             (191,493)            3,838
                                                                                                                         DEFINED BENEFITS PROGRAM                                      56 years. During the reporting period there were
 Total Direct Economic Acquisition                                                       32,587,393       29,614,253
                                                                                                                         AND OTHER PENSION PLAN                                        5 employees who retired. The Company has paid
 ECONOMIC VALUE DISTRIBUTION                                                                                                                                                           obligations to the employees who retire.
 Depreciation expenses                                                                   11,347,758       10,569,622
                                                                                                                         OBLIGATIONS
 Infrastructure expenses                                                                 8,995,646          7,733,947
 Sales and marketing expenses                                                             2,454,775         2,617,998
                                                                                                                         In accordance with the Manpower Law, the Company              FINANCIAL ASSISTANCE FROM
 Interconnection and other direct expenses                                                3,172,220         2,876,477
                                                                                                                         has a policy of providing employee benefits and               THE GOVERNMENT
                                                                                                                         pensions by providing facilities for employee
 Salaries and employee benefits expenses                                                  1,402,242         1,325,529    participation in pension plans. The pension program           In 2023, XL Axiata did not receive financial assistance
 General and administrative expenses                                                       413,040           342,279     within XL Axiata consists of:                                 from the government.




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                                                                                                                                                                                                                  SOCIAL PERFORMANCE




XL Axiata demonstrates its commitment to social responsibility                                                                     TRAINING NAME                   MATERIAL             ORGANIZERS
                                                                                                                                                                                                                   PLACE AND TIME OF

through the way it interacts with both its employees and the                                                                                                                                                        IMPLEMENTATION


community. The Company fosters a positive working relationship                                                             Internal Audit                    Minister of Manpower
                                                                                                                                                             Certification
                                                                                                                                                                                     Phitagoras Training
                                                                                                                                                                                     and Consulting
                                                                                                                                                                                                           31 July – 04 August 2023

with its staff through HR and OHS management initiatives, while                                                                                                                      (PJK3)

also engaging in CSR programs to benefit the wider community.                                                              First Aid in Accidents            Internal                Mandiri in Health     XL Axiata Tower 36th Floor, R.
                                                                                                                                                                                                           Jayawijaya 1-2 July 5 & 7, 2023

                                                                                                                           Occupational Health and Safety    Internal                PQM Consultant        XL Axiata Tower 36th Floor R.
                                                                                                                           Management System Intervention                                                  Jayawijaya 1 – 2, 21 September 2023

                                                                                                                           Incident Investigation            BNSP Certification      Phitagoras Training   Hotel Kristal, West Cilandak, South

OHS ASPECT                                                   ›   Chairman of P2K3: I Gede Darmayusa (Director
                                                                                                                                                                                     and Consulting        Jakarta 20 – 22 September 2023

                                                                 of Technology)                                            Hazard Identification Risk        Internal                PQM Consultant        XL Axiata Tower 36th Floor R.
                                                             ›   Vice Chairman 1 P2K3: M. Hira Kurnia (Chief               Assement and Determining                                                        Jayawijaya 3, 13 October 2023
The OHS aspect highlights the Company’s                          Human Capital Officer)                                    Control (HIRADC)
commitment in providing an efficient, healthy                ›   Deputy Head 2 P2K3: Feby Sallyanto (Chief
                                                                                                                           Executive Briefing SMK3 PP No.    Internal                PQM Consultant        XL Axiata Tower 36th Floor, R.
and safe workplace for workers as stated in the                  Enterprise & SME Officer)                                 50 of 2012                                                                      Semeru 2, 17 October 2023
Company’s OHS policy. Through the Occupational               ›   Secretary of P2K3: Andi Chandra (General
Health & Safety Management System, XL Axiata                     Occupational Safety and Health Expert                     Class D Fire Role Officer         Minister of Manpower    PT. Garuda Systrain   Garuda Office Day Zoom
identifies potential hazards, assesses risk levels, and          Certification)                                                                              Certification           Interindo (PJK3)      25 – 27 October 2023
establishes control efforts so that the Company is           ›   Member:                                                   Work Accident Investigation       Internal                PQM Consultant        XL Axiata Tower 36th Floor, R.
able to ensure the safety of all workers in carrying             -   Group Head                                                                                                                            Semeru 1, 03 November 2023
out their duties and responsibilities in the Company.            -   Head
                                                                 -   Employees                                             Internal Audit                    Internal                PQM Consultant        XL Axiata Tower 36th Floor, R.
In addition, the Company also conducts a regular                 -   XL Workers’ Union                                                                                                                     Semeru 1 November 10, 2023
OHS audit process which is carried out every 3 years.                                                                      Basic Life Support                Internal                Mandiri in Health     XL Axiata Tower 36th Floor, R
The last OHS audit was conducted in 2020, where              To improve the quality of employee occupational                                                                                               Jayawijaya 1-2, 11 December 2023
XL Axiata obtained an OHS audit result of 88.5%              health, XL Axiata also has various health facilities
(Satisfactory) which is valid until 2022. The OHS            or facilities such as sports facilities (gym), medical
audit was again conducted by XL Axiata in 2023               check-ups, and clinics complete with doctors who
with an OHS audit result of 93,37% (Satisfactory).           are ready at certain times. All of these health facilities   LOCAL COMMUNITY                                               empowering local communities. Through strategic
                                                             can be accessed by all employees at any time.                EMPOWERMENT ASPECT                                            partnerships with local non-profit organizations
As a form of communication and employee                                                                                                                                                 and community groups, the Company has been
participation in OHS, XL Axiata formed a team of             XL Axiata also participates in increasing employee                                                                         able to implement programs focused on education,
Occupational Safety and Health Advisory Committee            awareness, skills and knowledge in the form of OHS           XL Axiata actively oversees sustainable community             healthcare, and environmental sustainability. Overall,
(P2K3) that represents all XL Axiata employees. The          training and other OHS programs. In 2023, the OHS            development initiatives as part of its CSR efforts. This      the Company’s CSR efforts underscore its steadfast
Organizational Structure of the Occupational Safety          training and programs conducted by the Company               dedication reflects the Company’s understanding of            commitment to being a responsible corporate
and Health Committee (P2K3) has the following                are as follows:                                              its role as a business entity committed to sustainable        citizen and making a positive difference in the lives
composition:                                                                                                              growth. It firmly believes that business success              of the communities it serves.
                                                                                                                          should be accompanied by a meaningful impact on
                                                                                                                          the country’s progress. The Company’s commitment              Social activities or CSR activities carried out by XL
                                                                                                                          to sustainable community development is evident               Axiata in 2023, are as follows:
                                                                                                                          through its various initiatives aimed at uplifting and




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                                            CSR Programs 2023
                                                                                                                                                                 SISTERNET
               CSR programs carried out by the Company in 2023 for the development of
                                  local communities, were as follows:
                                                                                                                  Since its launch on April 23, 2015, Sisternet has                  Natasia Mareti, founder @myfashionistas
                                                                                                                  now helped more than 500,000 women and                             @yorrieatery 1st Champion of Smart
                                                                                                                  more than 3,000 women MSMEs. In order for                          Capital Competition 2021
                                      XL FUTURE LEADERS (XLFL)
                                                                                                                  Sisternet to continue to improve and expand                      - Financial Class: Financial Management
                                                                                                                  the value of benefits for Indonesian women,                        Strategies for a Brilliant Business in the
                                                                                                                  Sisternet works closely with various women’s                       Digital Era with Roswitha Jassin MBA,
 XL Axiata strives to producing exceptional                ›   XLFL Provides Training to Andalas
                                                                                                                  communities and organizations, as well as                          C.F.P.QLP, financial planner, financial
 human resources (HR) capable of advancing                     University Graduates
                                                                                                                  with many social activists in various regions. In                  educator, womenpreneur
 Indonesia forward. The Company prioritizes                    The XL Axiata Future Leaders (XLFL)
                                                                                                                  addition, Sisternet also actively collaborates with              - Digital Marketing Class: Optimizing Digital
 the development of students’ soft skills and                  program offers training to Andalas Padang
                                                                                                                  a number of government agencies such as the                        Marketing for Viral Business in 2023 with
 leadership abilities, and collaborates with various           University (UNAND) graduates, primarily
                                                                                                                  Ministry of PPPA, Ministry of Communication and                    Sylvia Surya, CEO of Kopi Soe & Co-
 educational institutions to enhance these efforts.            focused on preparing them with the essential
                                                                                                                  Information, Ministry of Transportation, Ministry                  founder of Menantea Group
                                                               skills needed to enter the workforce after
                                                                                                                  of Villages, Development of Disadvantaged
 The XLFL program is designed to equip                         graduation. Around 5,400 students from
                                                                                                                  Regions and Transmigration, Ministry of Health,              ›   Instagram Quiz January 2023
 Indonesia’s youth with the necessary skills to                various faculties and departments attended
                                                                                                                  G20 and W20 Indonesia.                                           One of the digital activations on social
 mitigate future challenges, including effective               the XLFL and UNAND collaboration event
                                                                                                                                                                                   media for sisternet members by holding a
 communication, adaptability, and creative                     held at the Andalas Padang Convention Hall,
                                                                                                                  Sisternet    is   a    digital-based    women’s                  social media quiz in the framework of the
 problem-solving. Entering a decade, the XLFL                  with a total of 5 events throughout 2023.
                                                                                                                  empowerment program that aims to increase the                    beginning of 2023
 program has produced 1,310 alumni, many of
                                                                                                                  capacity of Indonesian women, both for women
 whom have entered the professional world and                  The program offered includes workshops on
                                                                                                                  business owners or women who focus on careers                ›   Smart      Webinar       January    2023,
 pursued various career paths.                                 crafting resumes and tips for facing interviews,
                                                                                                                  and education by providing a variety of smart                    “Abundant Business Turnover with
                                                               particularly beneficial for graduating students
                                                                                                                  webinars, activities, articles and application                   Digital Marketing Techniques” with Dr.
 From October to December 2023, a total of 190                 in search of employment opportunities. Such
                                                                                                                  features that can be accessed for free.                          Dwi Purnomo, S.T.P., M.T., Founder of
 students benefited from XLFL Batch 10 Regular                 provisions equip students with the necessary
                                                                                                                                                                                   The Local Enablers
 e-Workshop programs, as well as other workshop                skills to apply for various job positions.
                                                                                                                  The following activities and events were held                    The first webinar class in 2023 which aims
 activities catered to non-XLFL scholarship
                                                                                                                  throughout 2023:                                                 to educate female MSME players to increase
 recipients. These initiatives included elearn.            ›   XLFL National Conference 2023
                                                                                                                                                                                   turnover by applying the right digital
 id Workshops, Soft Skills & Leadership classes                This year’s XLFL held an offline National
                                                                                                                  ›   Sisternet 2023 Smart Capital Competition                     marketing techniques on social media in
 conducted by XLFL and UGM, and other related                  Conference for participants of XLFL Batch
                                                                                                                      Indonesian Women MSME incubation program                     accordance with the target market and
 activities. Overall, XL Axiata Future Leaders                 10. The event, which took place in Jakarta
                                                                                                                      that will take part in the kick-off event, test              products sold.
 successfully developed a total of 1,500 young                 on 9-10 December 2023, featured a series of
                                                                                                                      and 4 incubation classes. After the semifinal
 leaders in 2023.                                              events including an AIoT solutions exhibition
                                                                                                                      process, 26 finalists proceeded to an individual         ›   February 2023 Photo Competition
                                                               by XLFL participants, war games, the
                                                                                                                      advisory session with Ms. Yasmin Wirjawan as                 “Sister Bercerita”
 During the Covid-19 pandemic, the Regular                     graduation of 190 Batch 10 awardees, and a
                                                                                                                      independent commissioner of PT, XL. Axiata,                  In order to welcome International Women’s
 Workshop was held online using Zoom for XLFL                  closing ceremony for the XL Axiata Future
                                                                                                                      Tbk and the final presentation to determine                  Day, Sisternet invites Indonesian women to
 Batch 10 participants. There are a total of 8 classes         Leaders program. The event was attended by
                                                                                                                      8 winners who will get capital prizes worth                  take part in a photo competition through
 for this Batch. This workshop class represents                representatives from XL Axiata and Mr. Dino
                                                                                                                      a total of Rp200,000,000. The 4 mentor                       the sisternet application that tells personal
 various cities including Jakarta, Bandung,                    Patti Djalal as a speaker at the talk show.
                                                                                                                      classes provided are:                                        inspirational stories that want to be shared
 Surabaya, Yogyakarta and Medan. Topics include
                                                                                                                      - Product & Market Segment Innovation                        to inspire other women.
 leadership, communication, entrepreneurship,
                                                                                                                         Class: Creative Product Innovation in Digital
 and others.
                                                                                                                         Ecosystem for Hot-Selling Business with               ›   Smart    Webinar     February    2023
                                                                                                                         Sarita Sutedja, Co-founder of Foodizz id                  “techniques for Designing a Unique and
                                                                                                                      - Business Roadmap Class: Strategy to                        Creative Product Branding Strategy
                                                                                                                         Determine Goals for Digital Transformation                with Syammas Phinastika Syarbini,
                                                                                                                         Roadmap Business in 2023 with Yessie                      Content Creator




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      The second webinar class in 2023 which aims               ›   IG Live “It’s Okay Not To Be Okay,             ›   Instagram Quiz May 2023                                     ›   Live IG “Mom and Her Inner Child” with
      to educate female MSME players to develop a                   Sis!” with Offie Dwi Natalie, M.Psi,               One of the digital activations on social media                  Melisa Kusnadi, Momfluencer
      comprehensive branding strategy to increase                   Psychologist and Puteri Indonesia                  for sisternet members by holding a social                       Digital Activation on Social Media that
      product sales.                                                Jambi 2019                                         media quiz in order to introduce the new UI/                    presents speakers to educate women on
                                                                    Digital Activation on Social Media that            UX of the sisternet application.                                how to nurture children who please their
  ›   IG Live Special International Women’s Day,                    presents speakers to educate women to be                                                                           mother’s inner child in commemoration of
      Let’s Dare to Speak Up & Share on Social                      able to grow into mentally healthy women       ›   Sisternet Cooking Class, “Mabar With                            National Children’s Day.
      Media with Puty Nurul, Content Creator                        by being able to control negative emotions         Sis Ade” Gluten Free Chocolate Mille
      Parenting                                                     within themselves into positive energy.            Feuille Cake                                                ›   Instagram Quiz July 2023 National
      The first Digital Activation on Social Media                                                                     One of sisternet’s offline activations that invited             Children’s Day
      that presents speakers to educate women not               ›   Smart Webinar May 2023 “Becoming a                 20 lucky sisternet members to join a free                       One of the digital activations on social
      to feel shy about sharing on social media, not                Guilt-Free Parent While Doing Business”            cooking class with one of Sisternet’s Big Sisters.              media for sisternet members by holding
      to worry about oversharing or overthinking.                   with Sheyla Taradia Habib, Founder @                                                                               the fourth social media quiz in July and in
                                                                    beeme.official                                 ›   Instagram Quiz June 2023                                        commemoration of National Children’s Day.
  ›   International Women’s Day, Accelerating                       The fourth webinar in 2023 which aims to           One of the digital activations on social media
      Indonesian Women’s Digital Equality                           educate women who are already mothers              for sisternet members by holding a social                   ›   Instagram Quiz July 2023
      An event organized for internal employees of                  and have businesses at home not to feel            media quiz.                                                     One of the digital activations on social
      PT XL Axiata in the framework of International                guilty if they are faced with business or                                                                          media for sisternet members by holding
      Women’s Day which held a talk show by                         family priorities.                             ›   Instagram Quiz July 2023                                        the fifth social media quiz in July
      presenting 3 inspirational speakers, namely:                                                                     One of the digital activations on social media
      - Yessie D. Yosetya, Director & Chief Digital             ›   The Founder Fest Sisternet x USS Feed              for sisternet members by holding the first                  ›   Instagram Quiz August 2023
         Transformation & Enterprise Business                       One of the big events that brought                 social media quiz in July.                                      One of the digital activations on social
         Officer and Chair of G20 Empower Indonesia                 thousands of offline audiences, where                                                                              media for sisternet members by holding
      - Willy Salean, HR Director of PT Unilever, Tbk.              Sisternet became one of the supports           ›   Auto Product Webinar Class with Free                            the first social media quiz in August.
      - Coach Lika Satvarini, Chief Executive                       through Mrs. Yessie D. Yosetya as director &       Photo Edit Tricks with Astrid Febrina Rizal
         Officer of Lively Trainning Academy,                       chief digital transformation and enterprise        The sixth webinar in 2023 which aims                        ›   Reels Empowering Local Competition
         Certified Master Trainer, Career Coach.                    business officer, PT XL Axiata, Tbk, who           to educate women MSMEs to be able to                            One of the social media activations for
                                                                    became one of the speakers in the talk             maximize portfolios and product photos using                    women who have their own business
  ›   Smart Webinar March 2023, Strategies to                       show session to voice Sisternet.                   free photo editing applications to maximize                     or business can tell their excitement or
      Get Investors to Fund Your More Advanced                                                                         product and store branding.                                     inspirational stories with the reels feature
      Business with Lailatul Himmi, Founder of                  ›   Instagram Quiz May 2023                                                                                            on Instagram.
      Himni Academic Institute Foundation @                         One of the digital activations on social       ›   Sisternet at XL Axiata Technology days
      haischool_ @haischool.kids                                    media for sisternet members by holding             2023                                                        ›   Indonesia Start Up Ecocystem Summit
      The third webinar class in 2023 which aims                    a social media quiz in order to enter the          One of the go to market activities for Sisternet                2023, KemenkopUMKM x Sisternet
      to educate women MSMEs who are ready to                       month of May                                       Fostered MSMEs where slots are provided                         One of Sisternet’s collaborative activations
      escalate their business level by strategizing                                                                    for 2 Sisternet MSMEs to open a booth to                        with KemenkopUMKM which provides
      to attract investors’ attention and interest for          ›   Smart Webinar May 2023 “Increase                   sell their products for free in 2 days at the                   access to go to market for Sisternet-
      business funding.                                             Your Business Turnover Only With                   big technology days event organized by XL                       fostered MSMEs in Solo for 1 full day for
                                                                    Reels” with Minni Gunawan, S.E., DIY               Axiata offline.                                                 free.
  ›   Instagram Quiz March 2023                                     MSME mentor and photographer
      One of the digital activations on social media                practitioner                                   ›   Instagram Quiz July 2023                                    ›   Instagram Quiz August 2023
      for sisternet members by holding a social                     The fifth webinar in 2023 that aims to             One of the digital activations on social media                  One of the digital activations on social
      media quiz in order to celebrate fasting.                     educate female MSME players to start               for sisternet members by holding the second                     media for sisternet members by holding a
                                                                    escalating brands on social media and              social media quiz in July.                                      second social media quiz in August.
  ›   Instagram Quiz April 2023                                     portfolios with attractive and appropriate
      One of the digital activations on social media                visual images to attract attention and         ›   Instagram Quiz July 2023                                    ›   Instagram Quiz September 2023
      for sisternet members by holding a social                     interest from customers and investors.             One of the digital activations on social media                  One of the digital activations on social
      media quiz in order to celebrate Ramadan                                                                         for sisternet members by holding a third social                 media for sisternet members by holding
                                                                                                                       media quiz in July.                                             the first social media quiz in September.




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      ›   Instagram Quiz September 2023                           ›   Realizing Opportunities for 1 Million            QUOTA DONATION                                                                                LAUT
                                                                                                                                                              PESANTREN DIGITAL
          One of the digital activations on social media              Indonesian Women                                 MOVEMENT (GDK)                                                                             NUSANTARA
          for sisternet members by holding a second                   The first phase of launching new features
          social media quiz in September in order                     of the sisternet application with the Ibu
          to communicate the new features of the                      Hebat community. The new features
          Sisternet application.                                      launched are:                                  Quota Donation Movement                 Pesantren        Digital      is            Laut Nusantara is an innovative
                                                                      - A new user friendly look                     (GDK) is a program initiated            one      of    XL       Axiata’s            technology for catching fish
      ›   Instagram Quiz October 2023                                 - Sister Menulis: a blogging tool that         by XL Axiata to encourage               commitments to support                      in the form of an Android-
          One of the digital activations on social media                 contains     inspirational  stories   by    the     participation     of            the government’s program                    based application that works in
          for sisternet members by holding the first                     Indonesian women.                           customers and the public                in the equal distribution                   collaboration with the Marine
          social media quiz in October.                               - Referral code: a member get member           in general to voluntarily               and improvement of digital                  Research        and    Observation
                                                                         code to invite friends or closest people    donate their quota, which is            literacy towards the Society                Center (Ministry of Marine Affairs
      ›   Instagram Quiz October 2023                                    to become part of Sisternet.                then distributed to improve             5.0 era, especially in informal             and Fisheries) and XL Axiata.
          One of the digital activations on social media              - Poin Sister: collecting points to get        the quality of education in             educational        institutions             The aim of this application is to
          for sisternet members by holding a second                      various rewards from Sisternet. Rewards     schools in various corners              such as pesantren (boarding                 drive a cultural transformation
          social media quiz in October.                                  can be redeemed in January 2024.            of Indonesia.                           schools). The training is                   among fishermen, from simply
                                                                      - Competition: this feature presents a                                                 intended for male and                       “searching for fish” to “catching
      ›   Effectiveness of Capital Utilization for                       variety of competitions with prizes of      In the midst of the Covid-19            female students (Santri &                   fish,” through the utilization of
          Sisternet x XL Axiata Peduli Women                             millions of Rupiah.                         pandemic, XL Axiata fully               Santriwati) according to the                information technology. With this
          MSMEs                                                       - Tier & Mission to Daily Checkin, a loyalty   supports      the    policies           required skills, which in this              single application, fishermen can
          Sisternet and XL Axiata care collaboration                     program with various benefits.              of the Government of                    case is training on Youtube                 plan their fishing activities more
          program that provides training for 27 women                 - Agenda Berbagi is a series of online         Indonesia     through    the            Principal, Content Planning,                efficiently, independently identify
          MSMEs in Malang City for 4 months in the                       and offline classes.                        Ministry of Education and               Content Execution, Content                  the nearest fishing locations,
          period 2023-2024. In addition to the training                                                              Culture of the Republic of              Editing, Content Review,                    estimate       fuel  requirements,
          program, online assistance and mentoring is             ›   Health Anniversary Ibu Hebat x                 Indonesia regarding the                 Optimization of YouTube                     anticipate selling prices, and
          also provided throughout November 2023                      Sisternet                                      implementation of internet              Channel      and      YouTube               consider weather and sea
          - February 2024 in collaboration with the                   One of the offline event activations           data     quota    assistance            On Air, introduction to                     conditions while working at sea.
          Benih Baik Foundation and the Bloggercrony                  in collaboration with the Ibu Hebat            policies for students and               Website       and      Website
          community, BCC Bloggerpreneur, ReselleRun,                  community which presents 200 female            educators at the PAUD,                  Building.        Additionally,              Since its launch in 2018, the
          Mom Digipreneur and Amangtiwi Malang City.                  participants to exercise pound fit together    elementary and secondary                the      Digital    Pesantren               Laut Nusantara application has
                                                                      at XL Axiata Tower.                            levels,     students     and            activities also include the                 been downloaded more than
      ›   Sisternet Goes To Campus Pontianak                                                                         lecturers, in supporting                utilization of IoT for the                  62,000 times with 57,213 active
          One of Sisternet’s biggest offline events               ›   IG Live “New Year, New Opportunity:            the     implementation     of           economic empowerment of                     users, and has been socialized
          which brought together 2,800 female                         Talking about Business Trends 2024”            distance learning during the            pesantren. An example is the                in more than 500 fishing villages
          students in Pontianak with an exciting talk                 with Yessie Natashia.                          COVID-19 pandemic.                      cultivation of Maggots for                  throughout Indonesia.
          show and seminar on the issue of bullying in                Digital Activation on Social Media that                                                organic waste management
          collaboration with UPT Bahasa Tanjungpura                   presents speakers to educate women to get      Throughout     2023,   the              in several pesantren. In                    Throughout 2023, Laut Nusantara
          University Pontianak which presented 20                     ready for business opportunities in 2024.      GDK program focused on                  2023, Digital Pesantren has                 focused on the development of
          local female MSMEs in Pontianak.                                                                           donating routers and free               benefited more than 2,600                   new features and cooperation
                                                                  ›   Smart Webinar and Live Cooking                 data, benefiting more than              male and female students in                 opportunities.      In    addition,
      ›   Instagram Quiz December 2023                                Healthy Cuisine Creation with 30               1,900 individuals, with an              Indonesia.                                  socialisation     efforts    were
          One of the digital activations on social media              Thousand Capital                               average monthly donated                                                             carried out in Wakatobi, Natuna,
          for sisternet members by holding the first                  The seventh webinar in 2023 which aims to      data quota of more than                                                             Suak Gual (Belitung), and Bali,
          social media quiz in December 2023.                         educate women to start a healthy life with     52,000GB.                                                                           benefiting more than 124,000
                                                                      healthy dishes that are pocket-friendly                                                                                            individuals since the beginning of
                                                                      and affordable. This webinar collaborated                                                                                          its operation.
                                                                      with the Ibu Hebat community which
                                                                      brought 200 women to the webinar.




272                               PT. XL Axiata Tbk | Integrated Annual Report 2023                                                                  PT. XL Axiata Tbk | Integrated Annual Report 2023                               273
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                                SUSTAINABILITY REPORT                                                                                                                                                 Fast-Tracking with Agility, & Resilience




                                                                                                                        GOVERNANCE PERFORMANCE
SOCIAL PERFORMANCE




                                             XL AXIATA BAIK


  XL Axiata is committed to continuously enlarging                  to the Kurnia Asih Children’s Orphanage.
  its contribution to society through useful and                    Not only in the form of financial donations
  sustainable programs, one of which is through                     to support the needs of the orphanage,
  social sharing actions that have been carried                     this program also held literacy on the
  out for years through company programs.                           importance of reading from an early age,
                                                                    to education on the variety of Sundanese
  XL Axiata Baik is a program launched by the                       culture to the orphanage children who
  Company since February 2021 and carried                           attended. In addition, there was also an
  out independently by employees and with the                       introduction to literacy and education on
  contribution of the company, which does not                       Sundanese cultural diversity.
  only focus on the work area but can contribute               d.   XL Axiata Baik Cianjur, August 2023, XL
  more to the country. Management also wants to                     Axiata employees distributed assistance
  create a culture of employees to care about the                   in the form of basic necessities for the
                                                                    Pangeran Hidayatullah social welfare
  surrounding environment and hopes that this
  program can inspire and create domino effects                     institution, assistance in optimizing
                                                                                                                   XL Axiata is committed to implementing Good Corporate
  for other good things that are beneficial, both                   learning facilities, renovation assistance     Governance (GCG) consistently and sustainably as well as with
  internally and externally.                                        for Rumah Tahfidz Baitul Qur’an Al Karim,
                                                                    to basic food assistance for the elderly
                                                                                                                   quality in every aspect of the Company’s operational business
  The four pillars of activities carried by XL Axiata               and compensation for orphans around            activities. The implementation of GCG practices helps XL Axiata in
  Baik are:                                                         Lampegan Station.
  1) Donate cash or non-cash                                   e.   XL Axiata Baik Citorek, September              detecting potential business risks and taking mitigation measures,
  2) Healing, entertaining activities                               2023, XL Axiata’s Chief Human Capital          as well as ensuring the Company’s prudent management. XL Axiata
  3) Sharing, sharing knowledge based on                            Officer, Hira Kurnia led dozens of XL
      employee expertise or hobbies                                 Axiata employees who were members              believes that practicing GCG not only ensures compliance with
  4) Environment, activities to clean the                           of the Bikers of XL Axiata and MTXL to         regulations and ethical standards, but also fosters transparency
      surrounding environment including places                      distribute cash assistance to the Zaenatul
      of worship                                                    Muta’alimin Islamic Boarding School.           and accountability within the organization.
                                                               f.   XL Axiata Baik Tangerang, Banten,
  Until 2023, XL Axiata Baik has implemented the                    November 2023, XL Axiata employees
  following programs:                                               conducted teaching activities at SMK
                                                                    Jaya Buana in addition to providing
  a.   XL Axiata Baik in Luwuk, February 2023. XL                   cash, wifi, learning devices and free data
       Axiata also implemented the XL Axiata Baik                   packages for a year.                           By adhering to GCG principles,            XL      Axiata’s    sustainability        Due to all these implementations,
       program at SMK Negeri 1 Luwuk and Yayasan               g.   XL Axiata Baik, December 2023, XL              the company strives to build              implementation has been running           in 2023 XL Axiata did not find any
       Pesantren Alkhairaat. On this occasion,                      Axiata’s Chief Human Capital Officer,          trust with stakeholders, including        in accordance with the principles         incidents of significant violations
       employees taught to SMK Negeri 1 Luwuk                       Hira Kurnia led dozens of XL Axiata            customers,     employees,     and         of good corporate governance.             committed by the Company and
       which was carried out since February 2023                    employees who are members of the
                                                                                                                   shareholders. This commitment             XL Axiata has various policies to         management, be it incidents
       and monitored for 1 month until March 2023.                  Bikers of XL Axiata and MTXL to hold a
                                                                                                                   to upholding GCG is reflected in          regulate the Company’s business           of corruption, or incidents of
       The materials given to students at SMKN 1                    series of activities in the form of donating
       include healthy internet, content writers for                supporting facilities for teaching and         the company’s decision-making             operations,    such    as   anti-         violations of compliance with
       blogs and how to make interesting photos.                    learning activities at SLB C Yayasan           processes, risk management                corruption policy, gratification          applicable legislation.
  b.   XL Axiata Baik in Kalimantan, April 2023,                    Karya Bakti, to teaching activities at         strategies, and overall business          policy, money laundry policy,
       Teaching activities, providing cash and                      SLB C Nusantara Kita, Garut. In addition,      conduct. Furthermore, XL Axiata           code of ethics, and others. In
       routers were carried out at Haruniyah                        the group of XL Axiata employees also          aims to continuously improve              addition, XL Axiata has also
       Pontianak High School.                                       provided compensation for the homeless         its GCG framework to adapt to             implemented a reporting system
  c.   XL Axiata Baik was conducted at Saung                        community and the poor around the              evolving industry dynamics and            through whistleblowing system
       Angklung Udjo, Bandung, West Java, June                      Raudhatul Faizin Mosque, Jonggol               best practices.                           and implemented ISO 37001:
       2023, distributing a number of donations                     District, Bogor Regency.                                                                 2016 for anti-bribery.




274                            PT. XL Axiata Tbk | Integrated Annual Report 2023                                                                        PT. XL Axiata Tbk | Integrated Annual Report 2023                               275
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                                 SUSTAINABILITY REPORT                                                                                                                                                   Fast-Tracking with Agility, & Resilience




PRODUCTS AND CUSTOMERS
                                                                                                                                                                                  PRODUCTS AND CUSTOMERS PERFORMANCE



PERFORMANCE

                                                                                                                                                                          XL Axiata Customer Service Center (call center) provides integrated
                                                                                                                                                                          customer service by providing various customer service channels,
                                                                                                                                                                          such as:

                                                                                                                                                                          ›   More than 600 customer service officers consisting of call
                                                                                                                                                                              centers, XL Center and XL Care that are ready to respond to
                                                                                                                                                                              customer needs 24 hours a day, 7 days a week.

                                                                                                                                                                              5 Call Center touch points:
                                                                                                                                                                              -   817 via Nomor XL (Customer Regular)
                                                                                                                                                                              -   (021) 57959817 via Nomor Non XL
                                                                                                                                                                              -   818 via Nomor XL (Customer Prioritas)
                                                                                                                                                                              -   820 via Nomor XL (Customer Home)
                                                                                                                                                                              -   08170123442 via Nomor non XL (Customer Home)

                                                                                                                                                                              12 customer messaging service and contact customer service
                                                                                                                                                                              through digital touch points:

                                                                                                                                                                              -    Livechat via MyXL App
                                                                                                                                                                              -    Livechat Prioritas via MyXL Prioritas apps
                                                                                                                                                                              -    Livechat via web xl.co.id
XL Axiata considers consumers to be its stakeholders, and recognizes                                                                                                          -    Social Media via Facebook (@myxlcare)
their influence on the Company’s business continuity in the future.                                                                                                           -
                                                                                                                                                                              -
                                                                                                                                                                                   Correspondence via email Customerservice@xl.co.id
                                                                                                                                                                                   Livechat via Axisnet App
This significant role of consumers drives XL Axiata to make utmost                                                                                                            -    Livechat via Axis web axis.co,id
                                                                                                                                                                              -    Livechat via MyXL Home App
efforts in providing the best products and services.                                                                                                                          -    Social media via Facebook @Xlhomeid (XL Satu)
                                                                                                                                                                              -    Correspondence via email to xlhomecs@xl.co.id (XL Satu)
                                                                                                                                                                              -    Messenger via Whatsapp 08170010820 (XL Satu)
To fulfill its commitment to product quality and            5.   Realizing investment in the development of                                                                   -    Livechat via web xlaxiata.co.id
customer service, XL Axiata always maintains                     main and supporting infrastructure and running
                                                                                                                                                                          ›   Visit to 96 XL Centers spread throughout Indonesia.
compliance with customer data privacy regulations.               product development programs according to
The Company has implemented ISO 27001 for                        the development of information technology.                                                               Handling of customer complaints is carried out in accordance with
Information Security Management System (ISMS). In           6.   Provide customer service facilities and resolve                                                          the Standard Operation Procedure for Handling Customer Service
addition, XL Axiata also has a strategy to achieve               all customer complaints.                                                                                 Complaints based on the Company’s Customer Priorities.
customer satisfaction through the following ways:           7.   Conduct regular customer satisfaction surveys
1. Provide products that are safe and meet                       as a means of quality improvement.
     applicable standards and regulations, including
     compliance      with   ICNIRP      (International      XL Axiata has identified five key elements to deliver
     Commission on Non-Ionising Radio Protection)           quality customer service, which include:                1.   Integrated Customer Service                                2.   Customer Experience & Service Operation
     rules.                                                 1. Providing a Call center through Integrated                XL Axiata has a designated team, the Service                    Center (CE & SOC)
2. Establish     intensive   relationships    through           Customer Service                                         Management Directorate, that focuses on customer                XL Axiata has established a Customer
     marketing communications and direct service            2. Building Customer Experience & Service                    service. This Directorate includes a Customer                   Experience & Service Operation Center
     media with customers.                                      Operation Center (CE & SOC)                              Service Center (call center) that operates 24/7,                (CE & SOC) to enhance customers’ positive
3. Provide clear product information and guarantee          3. Maintaining Customer Privacy                              providing customers and potential customers with                experience. Through CE & SOC, XL Axiata
     consumer protection of customer data privacy.          4. Conducting customer satisfaction surveys                  a means to contact the Company for information                  ensures customers receive the best possible
4. Provide understanding to potential customers             5. Providing appreciation to customers                       about its products and services or to file complaints.          experience when resolving issues, as it closely
     and customers about matters related to                                                                              The Customer Service Center handles all incoming                monitors the quality of service provided in
     products.                                                                                                           calls and ensures that customers’ concerns are                  addressing customer concerns.
                                                                                                                         addressed promptly with effective solutions.




276                             PT. XL Axiata Tbk | Integrated Annual Report 2023                                                                        PT. XL Axiata Tbk | Integrated Annual Report 2023                                 277
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PRODUCTS AND CUSTOMERS PERFORMANCE                                                                                                                                                                    PRODUCTS AND CUSTOMERS PERFORMANCE




      NO                        CE & SOC FUNCTION                                             ADVANTAGES OF CE & SOC                          Public Complaint Reports based on complaint topic
      1.     Become an integrated service quality monitoring center.             Built with network elements consisting of                                                   RESOLVED                 IN PROCESS              UNRESOLVED
             For this reason, the Company developed an integrated                hundreds of thousands of alarms powered by                        COMPLAINT TOPIC                                                                                      TOTAL
                                                                                                                                                                         TOTAL          %         TOTAL          %         TOTAL           %
             monitoring room for 4 NOCs (Network Operation Centers),             machines, rather than manually, thus successfully
             namely: Telco Network, IT Infrastructure, IT apps, and Billing.     increasing the speed and accuracy of services.                Internet Mobile           328,609      99.94 %          213      0.06 %             0            0         328,822

      2.     Facilitate coordination in overcoming potential problems            Can anticipate future needs, especially regarding             Charging                   183,620     99.81 %          355       0.19 %            0            0         183,975
             related to network performance and service quality.                 network development plans and the adoption of                 RegistrasiR                138,767     99.92 %          112      0.08 %             0            0         138,879
                                                                                 the latest technology.                                        Others                     530,143     99.96 %         202       0.04 %             0            0         530,345
      3.     Monitoring the dynamics of services, including the use of           -                                                             Total                     1,181,139    99.93 %         882       0.07 %             0            0       1,182,021
             service facilities by customers.


  To measure Customer Service (CS) performance, XL Axiata takes measurements using criteria set by the                                   3.   Customer Privacy                                                   telecommunications service experience in
  KOMINFO Standards as shown in the following table:                                                                                          XL Axiata upholds customer data privacy and                        Indonesia. Secondly, by fostering a culture
                                                                                                                                              security by implementing the ISO 27001 standard                    that consistently prioritizes customer
       SERVICE PERFORMANCE                         PARAMETER                   KOMINFO STANDAR          2023       2022         2021          for the Information Security Management                            satisfaction. Thirdly, by presenting special
                                                                                                                                              System (ISMS). This certification attests to the                   offers as a token of appreciation on
      Customer Complaint                Percentage of customer                                 >95%      98.99         99.41     99.55
      Handling Standards                complaint management                                                                                  Company’s capability to plan, manage, evaluate,                    Customer Day. Fourthly, by offering direct
                                                                                                                                              and enhance measures to safeguard customer                         service from the board of directors and
      Standard Service                  Number of service                                       <20        0.6          0.6        1.0
                                                                                                                                              data and information. XL Axiata’s commitment to                    representatives at various XL Center outlets.
      Interruption Report               interruption reports per 1000
                                        customers
                                                                                                                                              complying with customer privacy regulations has
                                                                                                                                              yielded positive outcomes, with no complaints                      XL Axiata is committed to delivering the best
                                                                                                                                              reported regarding customer privacy violations.                    possible digital experience to customers by
  According to the table above, the percentage of general customer complaints responded to in 2023 was                                                                                                           implementing various Customer Experience
  recorded at 98.99%, a decrease from 2022, which reached 99.41%. This indicates that XL Axiata continues                                4.   Customer Satisfaction Survey                                       (CX) initiatives. These initiatives include
  to be committed to providing the best response to customer issues. Furthermore, the number of service                                       To understand customer satisfaction levels with                    collecting real-time feedback from customers
  disruption reports per 1,000 customers in 2023 remained the same as in 2022, at 0.6.                                                        the products and services offered and to gather                    through the Net Promoter Score, which
                                                                                                                                              feedback for improvements, the Company                             measures customer loyalty, and soliciting
  In addition, XL Axiata also monitors public complaint reports to improve services.                                                          regularly conducts customer satisfaction surveys.                  feedback to develop innovative solutions that
                                                                                                                                              These surveys are carried out by collecting                        address customer needs.
  Public Complaint Reports based on report status                                                                                             information on product quality, identifying
                                              2023                                2022                            2021                        factors that drive customer satisfaction, and                      XL Axiata leverages customer feedback to
           REPORT STATUS                                                                                                                      customer experience through the Net Promoter                       fuel its innovation efforts aimed at enhancing
                                    TOTAL          PERCENTAGE          TOTAL           PERCENTAGE        TOTAL         PERCENTAGE
                                                                                                                                              Survey (NPS), which is conducted monthly to                        customer satisfaction and experience. The
      Resolved                         1,181,139        99.93 %        1,808,086            100.00 %     2,673,700         100.00 %
                                                                                                                                              measure customer experience and customer                           outcome of this innovation drive is evident in
      In Process                           882           0.07 %                   0              0%               0               0%          perceptions of the XL Axiata brand.                                the myXL and AXISNet applications, which
      Unresolved                              0                0                  0                0              0                 0                                                                            offer customers practical solutions such as a
      Total                          1,182,021       100.00 %         1,808,086             100.00 %    2,673,700          100.00 %      5.   Customer Appreciation                                              quick fix for network problems and an easy-to-
                                                                                                                                              Dalam menjalin hubungan dan komunikasi                             use feature for finding internet packages that
                                                                                                                                              yang baik dengan konsumen/pelanggan, XL                            align with their preferences. XL PRIORITAS
  Public Complaint Reports based on complaint mechanism                                                                                       Axiata menyelenggarakan program apresiasi                          customers can also lock bills for services
                                              2023                                   2022                          2021                       atas loyalitas pelanggan. Selama tahun 2023,                       they do not require, while AXIS customers
             REPORT
            MECHANISM               TOTAL          PERCENTAGE          TOTAL           PERCENTAGE        TOTAL         PERCENTAGE
                                                                                                                                              kegiatan yang diselenggarakan XL Axiata untuk                      can protect their credit through the credit
                                                                                                                                              mengapresiasi konsumen/pelanggan adalah                            lock feature. These features are a concrete
      WBS                                  N/A              N/A                 N/A              N/A             N/A              N/A
                                                                                                                                              sebagai berikut:                                                   reflection of XL Axiata’s execution of Customer
      Email                            274,835          23.25 %          281,204              15.55 %     294,887              11.03 %                                                                           Experience (CX).
      Telepon (hotline),               907,186          76.75 %         1,526,882            84.45 %     2,378,813             88.97 %        a.    XL Axiata reinforces its commitment to
      digital, walk in                                                                                                                              prioritize customer satisfaction through                     XL Axiata has introduced “Xcel from the
      Total                          1,182,021        100.00 %        1,808,086             100.00 %    2,673,700          100.00 %                 several established programs. Firstly, by                    Hearth” as a pledge and assurance to its
                                                                                                                                                    introducing Customer Experience (CX)                         customers, which also reflects the company’s
                                                                                                                                                    Initiatives aimed at providing the best digital              goal of becoming the leading convergence



278                                    PT. XL Axiata Tbk | Integrated Annual Report 2023                                                                                      PT. XL Axiata Tbk | Integrated Annual Report 2023                               279
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PRODUCTS AND CUSTOMERS PERFORMANCE                                                                                                                                               PRODUCTS AND CUSTOMERS PERFORMANCE




        operator in Indonesia. “Xcel from the Hearth”             b.   On National Customer Day, the Premium
        is a tangible expression of XL Axiata’s                        team grants a quota bonus reward that can                         AXIS PROMO                                                   PROMO XL SATU
        vision, and it requires every employee to                      be redeemed in the application.
        be transparent, compassionate, grateful for
        all feedback, and attentive to their duties.              c.   Gifts/Merchandise   given to Priority           For AXIS services, here are the birthday promo options          In celebration of XL Axiata’s 27th anniversary, XL
                                                                                                                       that AXIS customers can choose from:                            SATU is offering a special VALUE package promo
        This commitment implies that XL Axiata                         customers who visit XL Center during
                                                                                                                       › Teng-go Youtube Package 7 Hours, Special Price                for new XL SATU customers.
        will persist in innovating to deliver the                      National Customer Day.                             of Rp 2,700 for the first 8,000 transactions on the
        finest service.                                                                                                   AXISNET app on October 8.                                    By subscribing via satu.xl.co.id 259k per month
                                                                  d.   Package price discounts to customers            › Warnet Unlimited 7Jam, Special Price of Rp 2,700              (discounted from the normal price of 304k per
                                                                                                                          for the first 8,000 transactions on the AXISNET              month), customers will get:
        During Customer Day, several Directors                         on special days (example: XL Birthday,
                                                                                                                          app on October 8th                                           › Unlimited super-fast home WiFi up to 75Mbps
        and management representatives from XL                         Ramadhan Program, and End of Year).             › Buy packages with main quota (Bronet, Suka-Suka,                  (bonus speed booster from normal speed up to
        Axiata visited various XL Center outlets                                                                          OWSEM min 7hr) on AXISNET and use promo                          30Mbps) for the first 6 months
        to greet customers and provide both in-                   e.   Celebrating 27 years of XL Axiata’s work for       code ULTAHXLAXIS27, get 2.7GB Tiktok Quota                   › Shared HP quota for XL and PRIORITAS number
                                                                                                                          Bonus valid for 27 hours, limited to first 8,000
        person and virtual services to families. At XL                 Indonesia #JadiLebihBaik, XL Axiata spreads                                                                         users of 8GB
                                                                                                                          transactions on October 8.
        Center Ciputra World Jakarta, the Director                     various bonuses and promos for all loyal                                                                        › Free installation fee
                                                                                                                       › Up to 2.7GB bonus valid for 27 hours by purchasing a
                                                                                                                                                                                       › This promo is valid from October 8, 2023 to
        and Chief Commercial Officer of XL Axiata,                     customer segments. This special program            package on the AXISNET Hanya Untukmu app with
                                                                                                                                                                                           October 31, 2023.
        David Arcelus Oses, was accompanied by                         applies to XL Prepaid, XL PRIORITAS, AXIS, XL      a minimum of Rp 27,000 for selected customers
                                                                                                                          from October 8 - 10
        Junius Khoestadi, the Group Head of Indirect                   SATU Fiber, and XL Axiata Business Solutions                                                                    Also enjoy the Pay Direct Extra Profit promo
        Channel Management, Retno Wulan, the                           services. Customers can get attractive          Data package promotions on online sales channels                for a discount of 281k in selected cities, where
        Group Head of Customer Contact Center,                         promos and bonuses during October 2023          such as Tokopedia, shopee, blibli, Gojek-Gopay, OVO,            customers pay 3 months in advance to subscribe
                                                                                                                       Grab, Dana (October 6 - 8).                                     to XL SATU Fiber for 4 months. Other Pay Direct
        and Muhamad Novan Adilandy, the Group                          through myXL application, AXISNet, and
                                                                                                                       › AXIS Bronet 24 Hours 5GB 60 days for 54,900                   Extra Profit promo packages are also available. For
        Head of Direct Channel Management. XL                          sales channels such as Tokopedia, Shopee,                                                                       more information, contact our Customer Service at
                                                                                                                         discounted to 46,900
        Axiata management representatives also                         blibli, Dana, OVO, Grab, Gojek and Gopay                                                                        820 (XL number) and 08170123442 (all operators).
        visited other XL Center outlets besides                                                                        For those who don’t have an AXIS number yet, also
        Jakarta to serve customers directly.                           Below is a selection of 27th anniversary        get the following AXIS starter pack and eSIM promos:
                                                                                                                       › Purchase eSIM via axis.co.id website get 27% Gopay
                                                                       promos that customers can choose from:
                                                                                                                         cashback up to 27k (October 8 - 10)




                                                                                                                                    XL PRIORITAS PROMO                                        PROMO XL AXIATA BUSINESS
                                              XL PREPAID PROMO                                                                                                                                       SOLUTIONS
                                                                                                                       Celebrating XL Axiata’s 27th anniversary, XL
                                                                                                                       PRIORITAS provides various special promos that
      For XL prepaid customers, there are several            Data package promotions on online sales channels                                                                          XL Axiata Business Solutions, a part of XL Axiata
                                                                                                                       can be enjoyed by customers:
      attractive XL Axiata birthday promos available in      such as Tokopedia, shopee, blibli, Gojek-Gopay,                                                                           that focuses on providing integrated ICT solutions
      the form of :                                          OVO, Grab, Dana (October 6 - 8).                          ›   Special on October 8, 2023, there is an 8GB                 for corporations and SMEs, also offers a special XL
                                                             › Xtra Combo Flex XL 15GB + up to 30GB area                   Youtube Quota Bonus for 3 days that can be                  Axiata anniversary promo for customers.
      Data package promo on myXL app (October 8 - 10):          quota and flex bonus for 93k discounted to 85k             claimed by all XL PRIORITAS customers through
      › Special Anniversary Package 2.7GB valid for 27       › Xtra Combo Flex XL 60GB + up to 120GB area                  myXL application.                                           ›   Rp 27 million discount for the purchase of 27TB
         hours + choice of MAP/Tokopedia/GoFood/                quota and flex bonus for 156k discounted to            ›   Enjoy Upgrade Plan Discount up to 30% for 6                     Digital Reward until October 31, 2023.
         MCD vouchers starting from Rp2,700, 1x                 129k                                                       months + Extra Quota 8GB for 30 days, special
         purchase/customer                                                                                                 for customers who upgrade their plan on myXL                ›   Get the opportunity to get a free 27 extender
      › Get up to 2.7GB bonus valid for 27 hours by          For those who don’t have an XL number yet, also               app from October 8-15, 2023.                                    for the purchase of XL SATU BIZ Bundling Open
         purchasing the package on myXL Special For          get the following XL starter pack and eSIM promos:        ›   For new customers, Get Exclusive Merchandise                    WiFi until October 31, 2023.
         You with minimum Rp27,000 for selected              › Purchase eSIM through xl.co.id website get 27%              by registering PRIORITAS starting from Gold
         customers                                               Gopay cashback up to 27k (October 8 - 10)                 plan and above on October 8-15, 2023.
      › Special Happy Hour Quota starting from               › 27% discount for starter packs at XL official               Registration can be done at XL Center, website
         Rp1,000s                                                stores Tokopedia, Shopee, and Blibli from                 prioritas.xl.co.id, via whatsapp XL PRIORITAS
      › Social Media & Streaming Quota Flash Sale                (October 3 - 15)                                          0818-800-055, or XL PRIORITAS official store
                                                                                                                           at Shopee and Tokopedia.
                                                                                                                       ›   For selected customers, enjoy 2-day 3GB
                                                                                                                           YouTube Quota Bonus by purchasing PRIO
                                                                                                                           Booster on myXL Special for You app on
                                                                                                                           October 8, 2023.




280                               PT. XL Axiata Tbk | Integrated Annual Report 2023                                                                      PT. XL Axiata Tbk | Integrated Annual Report 2023                                281
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       CORPORATE DATA                                                                                   Fast-Tracking with Agility, & Resilience




                                                                                      The public has once
                                                                                      again recognised XL
                                                                                      Axiata’s performance in
                                                                                      developing its business
                                                                                      and services by awarding
                                                                                      the prestigious SPEx2
                                                                                      Award 2023 in the
                                                                                      category of The Best
                                                                                      SPEx2 Company in the
                                                                                      Te l e co m m u n i c a t i o n
                                                                                      Industry. SPEX Awards
                                                                                      2023            recognises
                                                                                      businesses who have
                                                                                      successfully       adopted
                                                                                      digital     transformation
                                                                                      initiatives that benefit
                                                                                      customers, employees,
                                                                                      and shareholders. XL
                                                                                      Axiata is the only operator
                                                                                      to have received this


CORPORATE
                                                                                      prestigious award.




DATA
282   PT. XL Axiata Tbk | Integrated Annual Report 2023   PT. XL Axiata Tbk | Integrated Annual Report 2023                               283
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                           CORPORATE DATA                                                                                                                              Fast-Tracking with Agility, & Resilience




CORPORATE                                                                                                                                                            COMPANY
INFORMATION                                                                                                                                                          BRANDING


                    PT XL Axiata Tbk (formerly PT Excelcomindo Pratama, and
  NAME OF COMPANY
                    PT Grahametropolitan Lestari)

  DATE OF
                    1989
                                                                                                                              PRISM PHILOSOPHY:
  ESTABLISHMENT                                                                                                               This logo is called the prism, adopted from Axiata Group. It
                                                                                                                              portrays the rich heritage and cultural diversity which is true
                    Telecommunications services and/or         telecommunications
  CORE BUSINESS                                                                                                               for Indonesia and displays the vibrant energy of the company
                    networks and/or multimedia services
                                                                                                                              and the country.
                    Axiata Investments (Indonesia) Sdn. Bhd - 66.25%
  OWNERSHIP         Saham Treasuri - 0.43%
                    Publik - 33.32%

  TICK CODE         EXCL

  EXCHANGE          Indonesia Stock Exchange

                    Legal Basis of Establishment
                    Deed of establishment No. 55 dated October 6, 1989, as
                    amended by Deed No. 79 dated January 17, 1991, both of



  LEGAL BASIS OF
                    which were drawn up before Rachmat Santoso, S.H., Notary
                    in Jakarta, and have been ratified by the Minister of Justice
                    of the Republic of Indonesia by virtue of his Decree No. C2-
                                                                                                                                                     ASSOCIATIONS
  ESTABLISHMENT     515. HT.01.01.TH.91 dated February 19, 1991, and registered in
                    Company Register maintained by the Registry Office of South
                    Jakarta District court under No. 670/Not/1991/PN.JKT.SEL and
                                                                                                                                                      MEMBERSHIPS
                    No. 671/Not/1991/PN.JKT.SEL, both dated August 21, 1991, and
                    published in the State Gazette of the Republic of Indonesia
                    No. 90 dated November 8, 1991, Supplement No. 4070.                NO                      ORGANISATION                                  COMPANY’S ROLE AND CONTRIBUTION

                    XL Axiata Tower                                                    1    Global Mobile Suppliers Association (GSA)                Member
  ADDRESS
                    Jl. H.R. Rasuna Said X5 Kavling 11-12 Kuningan Timur, Setiabudi,
                                                                                       2    Submarine Cable Association (ASKALSI)                    Supervisory Board; Inter-Institutional Relationship,
                    Jakarta Selatan, 12950 Indonesia                                                                                                 Training; Event & Certification; Legal & Regulatory;
                                                                                                                                                     Restoration & Facility Management; Member
                    +62215761881,
  PHONE NUMBER
                    +62215761880                                                       3    Indonesia Service Dialogue (ISD Council)                 Member
  EMAIL             corpsec@xl.co.id                                                   4    Association of Indonesian Telecommunications             Supervisory Board; Secretary General; Member
                                                                                            Operator (ATSI)
  WEBSITE           https://www.xlaxiata.co.id/
                                                                                       5    Indonesian Telematics Society (MASTEL)                   Members & Management
                       XL Axiata Tbk
                                                                                       6    Telecommunications Interconnection Clearing              Supervisory Board; Member
                       XLAxiataTbk                                                          Association (ASKITEL)
  SOCIAL MEDIA
                       xlaxiata_tbk                                                    7    Kamar Dagang dan Industri Indonesia (KADIN Pusat)        Member
                       PT XL Axiata Tbk                                                8    Kamar Dagang dan Industri Indonesia (KADIN DKI           Member
                                                                                            Jakarta)
                                                                                       9    Asosiasi Penyelenggara Jasa Internet Indonesia (APJII)   Member
                                                                                       10   Metro Ethernet Forum (MEF)                               Member
                                                                                       11   Indonesian Corporate Secretary Association (ICSA)        Member
                                                                                       12   Dewan TIK Nasional (Wantiknas)                           Advisory Team Member
                                                                                       13   KADIN NET ZERO Hub                                       Member




284                     PT. XL Axiata Tbk | Integrated Annual Report 2023                                                PT. XL Axiata Tbk | Integrated Annual Report 2023                                  285
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INVITATION FOR
                                                                                                                                  INVITATION FOR THE ANNUAL GMS



THE ANNUAL GMS



                                                                                                 AGENDA OF MEETING

                                   ANNUAL GENERAL
                                                                                                 The Board of Directors of the Company submits the following matters
                                   MEETING OF                                                    to be discussed and obtain approval from the Company’s Shareholders:
                                   SHAREHOLDERS
                                                                                                 DISCLAIMER: Information regarding the Meeting Agenda in this Annual
                                   PT XL AXIATA TBK                                              Report is subject to change at any time.
                                   (THE “COMPANY”)
                                                                                                 Information about the Meeting Agenda may refer to the Meeting
                                                                                                 Invitation announced by the Company.

                                   Pursuant to Article 17 Financial Services Authority           1.   Approval on the Company’s Annual Report including the Board
                                   Regulation (“OJK”) No. 15/POJK.04/2020 dated                       of Commissioners’ Supervisory Report as well as Ratification of
                                   20 April 2020 on the Plan and Implementation of                    the Company’s Financial Statement for the Fiscal Year Ended on
                                   General Meeting of Shareholders of Public Company                  31 December 2023, and Granting of Full Release and Discharge
                                   (“POJK 15/2020”) and Article 10 paragraph (3)                      (volledig acquit et de charge) to all members of the Board of
                                   of the Company’s Articles of Association, The                      Directors and the Board of Commissioners from the Management
                                   Board of Directors of the Company hereby invites                   and Supervisory Actions Carried Out for the Fiscal Year of 2023;
                                   all Shareholders of the Company to the Annual
                                   General Meeting of Shareholders which will be held            2.   Approval on the Allocation of the Company’s Net Profit for Fiscal
                                   on Friday, 3rd May 2024 at 08.00 a.m. - finished, at               Year Ended on 31 December 2023;
                                   XL Axiata Tower Jl. H.R Rasuna Said X5 Kav. 11-12
                                   Kuningan Timur, Setiabudi, South Jakarta 12950 (the           3.   Appointment of Accounting Firm and/or Public Accountant to
                                   “Meeting”).                                                        Perform Audit on the Company’s Financial Statement for Fiscal
                                                                                                      Year ended on 31 December 2024 and Other Financial Statement
                                   All Shareholders may attend the Meeting through                    Audit as Required by the Company;
                                   e-RUPS (“eASY.KSEI”) or e-Proxy & e-Voting
                                   system provided by PT Kustodian Sentral Efek                  4.   Determination of Remuneration for Members of the Board of
                                   Indonesia through https://akses.ksei.co.id/ which will             Directors and/or Board of Commissioners for 2024;
                                   be available for the Shareholders on the Invitation
                                   Meeting date. The electronic meeting planned by               5.   Reappointment and approval of the change to the Board of
                                   the Company will provide efficiency for all of the                 Directors and Board Commissioners composition of the Company;
                                   Company’s Shareholders to be able to participate in
                                   the Meeting.                                                  6.   Accountability Report on The Realization of The Use of Proceeds of
                                                                                                      Capital Increase with Rights Issue III of PT XL Axiata Tbk Year 2022.




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               2023 EVENT HIGHLIGHTS



                   Jakarta, 2 January 2023                                                                Jakarta, 12 January 2023                                    Jakarta, 13 January 2023

                   XL Axiata launched the “Full Year Double Quota Bonus” promotion for the XL Xtra        G20 EMPOWER was successful in bringing                      XL Axiata Business Solutions, an integrated
                   Combo Flex Starter Pack in early 2023 which can only be purchased and activated        women’s issues and gender equality to                       ICT service provider, supports PT VALE
                   in January 2023. Offered as the best choice, this promotion is suitable for new        the G20 summit during the Indonesian                        Indonesia achieve industry 4.0 by deploying
JANUARY 2023




                   customers in 2023.                                                                     Presidency in 2022. At its peak, the topic was              intelligent mining using private network
                                                                                                          also successfully incorporated into the G20                 and IoT technology at the mine site.
                                                                                                          Leaders’ Declaration during the Indonesian                  Industry 4.0 automation across all lines and
                   Jakarta, 3 January 2023                                                                Presidency. The Ministry of Women’s                         interconnectedness requires a strong network
                                                                                                          Empowerment and Child Protection (KPPPA)                    infrastructure. This contribution supports XL
                   XL Axiata was able to manage and maintain an increase of consumer data needs           of the Republic of Indonesia awarded and                    Axiata’s vision of becoming Indonesia’s leading
                   during Christmas and New Year 2023. Observation between 24 December 2022               appreciated all G20 EMPOWER Indonesia                       convergence operator and a digital enabler for
                   and 2 January 2023 indicated that service traffic increased by 8% compared to          stakeholders who contributed for their                      enterprises and society, “XL Axiata Ada Untuk
                   usual days and 29% compared to the prior Christmas and New Year period. On             success in elevating the topic of women and                 Indonesia”.
                   New Year’s Eve, service traffic was 50% higher than usual.                             gender equality.

                                                                                                                                                                      Jakarta, 18 January 2023
                   Belitung, 4 January 2023                                                               Padang, 12 January 2023
                                                                                                                                                                      Granting Pre-emptive Rights III (“PMHMETD III”)
                   The Regent of Belitung, H Sahani Saleh, S.Sos, and the Vice Regent, Isyak Meirobie,    In partnership with Andalas University (Unand)              or right issue on schedule and raising Rp5 trillion
                   awarded XL Axiata for its support and collaboration with the Belitung Regency          Padang, XL Axiata trained 1,200 graduates to                concluded the successful Capital Increase
                   Government in the success of the G-20 Development Ministerial Meeting (DMM)            be more equipped for the workplace. They                    process for XL Axiata. XL Axiata achieved the
                   global event, 7-9 September 2022, and the World Ocean Assessment (WOA), 12-            were introduced to varied information and skills            right issue’s initial purpose of strengthening
                   15 December 2022 in Belitung. The Regent of Belitung, H Sahani Saleh, S.Sos,           that they may employ after graduating from                  the company’s capital structure by paying off
                   presented the “Best International Event Collaboration Category” award to XL Axiata’s   college and beginning their careers through                 obligations. With prompt fulfilment of this right
                   representative, Belitung Territory Sales Manager, Sinta Dewi Sujana, at the Satam      the XL Axiata Future Leaders (XLFL) program.                issue, XL Axiata is able to settle its debts earlier
                   Belitung Roundabout.                                                                   The workshop event, which began with a                      in December 2022 and by early January 2023.
                                                                                                          welcome speech by Vice Rector 1 Unand, Prof.
                                                                                                          Dr. Mansyurdin, MS, took place at Convention
                   Jakarta, 7 January 2023                                                                Hall of Andalas University, Padang.

                   XL Axiata expands its “Sisternet” program benefits for Indonesian women. One of
                   the initiatives is to continue to promote digital literacy among female owners and
                   managers of micro, small, and medium enterprises (MSMEs) across Indonesia. The
                   utilisation of digital facilities and technology will help empower, productive, and
                   “move up” women MSMEs. Organising the 2023 Being Smart Competition is one
                   strategy to foster an increase in digital literacy.




 288                    PT. XL Axiata Tbk | Integrated Annual Report 2023                                                             PT. XL Axiata Tbk | Integrated Annual Report 2023                               289
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2023 EVENT HIGHLIGHTS                                                                                                                                                            2023 EVENT HIGHLIGHTS




      Jakarta, 20 January 2023                                                                  Jakarta, 2 February 2023
                                                                                                XL Axiata switched customer service USSD Menu Browser (UMB) access from *123# to
      XL Axiata launches a new XL SATU bundle deal starting at Rp276 thousand per
                                                                                                *808#. This UMB update takes effect 1 February 2023. XL Axiata continues to socialise
      month. This promotion is designed to be the best option for new customers who
                                                                                                its customers between 1 February to 1 April 2023, using various channels as UMB users
      wish to explore the home and mobile internet convergence service. This attractive
                                                                                                are still substantial. This migration refers to Ministerial Regulation (PM Kominfo) No. 5 of
      offer is valid until 28 February 2023 and has been accessible from 9 January 2023.
                                                                                                2021, which requires customer service USSD access via USSD *8XY#.


      Balikpapan, 22 January 2023                                                               Sidoarjo, 4 February 2023
                                                                                                XL Axiata develops telecommunications and data networks to serve the peak
      To provide an excellent customer experience, XL Axiata continues to expand its




                                                                                                                                                                                                              FEBRUARY 2023
                                                                                                agenda of the 1st Century Nahdlatul Ulama (NU) grand celebration at Delta Sidoarjo
      network and improve the quality of data services throughout Kalimantan’s five
                                                                                                Stadium on Tuesday, 7 February 2023. XL Axiata has the network capacity in
      provinces. This strategic action is required considering the increasing demand of
                                                                                                Sidoarjo Regency and its surrounds to accommodate millions of nahdliyin residents
      communities for data services from XL Axiata, with XL Axiata’s traffic throughout
                                                                                                from across Indonesia for this celebration. NU’s 1st Century commemoration at
      Kalimantan increasing by 29% in a year. XL Axiata added more than 1,100 4G BTS in
                                                                                                Delta Sidoarjo Stadium will be attended by Indonesian President Joko Widodo.
      Kalimantan in the same year, reflecting a 42% YoY increase.

                                                                                                Pontianak, 10 February 2023
      Banyuasin, 24 January 2023                                                                XL Axiata keeps improving its Kalimantan 4G network. Rural and border areas
                                                                                                undergo network expansion. XL Axiata has added 1,100 4G BTS in Kalimantan
      XL Axiata supports Banyuasin Regency stunting prevention programs, by providing
                                                                                                last year, a 42% YoY increase. Over 50% of XL Axiata BTS are currently fiberized.
      healthy meal packets distributed to children to prevent stunting. In Talang Lubuk
                                                                                                Over 9,300 kilometres of fibre optic connections bolster XL Axiata’s Kalimantan
      Village, Sumber Marga Telang District, Banyuasin Regency, XL Axiata Territory
                                                                                                network. XL Axiata’s infrastructure network connects Sumatra, Java, Bali, Lombok,
      Sales Manager Hendra Salman personally handed over the humanitarian package,
                                                                                                and Sulawesi with a fibre optic route that spans five Kalimantan provinces
      which includes rice, green beans, eggs, frying oil, sugar, and more.

                                                                                                Jakarta, 14 February 2023
      Medan, 26 January 2023                                                                    Yessie D Yosetya, Director & Chief Digital Transformation & Enterprise Business
                                                                                                Officer of XL Axiata, was named CIO100 ASEAN 2022. This award is granted
      To commemorate World Cancer Day, XL Axiata conducts blood donation as a
                                                                                                to the 100 top ASEAN technology leaders who are capable of bringing about
      regular activity. Partnered with Medan journalist community, who also participated
                                                                                                improvements via the use of technology. Yessie is seen as competent of directing
      as donors, the event took place at Grha XL Medan. The proceeds from this social
                                                                                                XL Axiata’s development and implementation of corporate strategies for developing
      activity will then be contributed to the Medan Children’s Oncology.
                                                                                                and using information technology for digitalisation. The award’s ceremony was
                                                                                                held on December 2022 at Marina Bay Sands in Singapore.

      Pidie, 30 January 2023
                                                                                                Jakarta, 15 February 2023
      Donations for flood victims were distributed by XL Axiata in Pidie Regency, Aceh
                                                                                                XL Axiata launched a latest product of a long-term double quota bonus in early
      Province, which include essential daily supplies such as rice, eggs, cooking oil, fish,
                                                                                                2023. Customers who buy and activate XL starte r packs beginning in January 2023
      bottled drinking water, instant noodles, disposable baby diapers, and other items.
                                                                                                will be eligible for a double quota bonus each time they top up a data package for
      Jaka Rahmatsyah, XL Axiata Territory Sales Manager for the Banda Aceh area,
                                                                                                an entire year.
      personally handed over the donations to Muhajir, the Secretary of Cot Teungoh
      Village in Pidie District, who represented the local victims.




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2023 EVENT HIGHLIGHTS                                                                                                                                                                          2023 EVENT HIGHLIGHTS




      Medan, 17 February 2023                                   Jakarta, 23 February 2023                       Jakarta, 1 March 2023
      XL Axiata continues to strengthen its 4G                  To     achieve   sustainable   business,   XL   A Memorandum of Understanding (MoU) was signed between XL Axiata and Cisco
      network in the Lake Toba Area of North                    Axiata continues to employ Environment,         to prepare 5G networks and cloud infrastructure for IoT solutions. The partnership
      Sumatra in response to the growing number                 Social, and Governance (ESG) principles         will improve XL Axiata’s network capabilities by leveraging end-to-end automation
      of international events held on Indonesia’s               in all lines of business. One of them is the    and optical networks to support companies in transforming existing networks into
      largest lake, such as F1 Powerboat World                  adoption of environmental aspects into          5G-ready networks, while also strengthening Internet of Things (IoT) connectivity
      Championship (F1 H20), which takes place                  network infrastructure, particularly the Base   services.
      on 24-26 February 2023. XL Axiata’s                       Transceiver Station (BTS), which can also
      4G network has reached 489 villages                       lower energy use by up to 50%. Since 2014,
      and 35 districts in Simalungun Regency,                   XL Axiata has been implementing Green BTS,
                                                                                                                Jakarta, 2 March 2023
      Toba Samosir Regency, North Tapanuli                      which now covers more than 90% of BTS.          XL Axiata established a partnership with PT Indonesia Comnets Plus (PLN Icon
      Regency, Humbang Hasunduta Regency,                       Since the end of 2022, XL Axiata has also       Plus) at the Mobile World Congress 2023 arena in Barcelona. This collaboration is
      Dairi Regency, Karo Regency, and Samosir                  begun to use lithium batteries as a generator   part of efforts to improve services to customers and the community, accelerate,




                                                                                                                                                                                                                           MARCH 2023
      Regency, including Samosir Island. Around                 substitute.                                     and expand access to services including the adoption of new technologies such
      430 4G BTS serve customers in these                                                                       as 5G, Internet of Things (IoT), and digitalisation that can drive the local economy.
      areas. XL Axiata specifically deployed two                                                                Faster, more efficient, and more precisely targeted infrastructure and technological
      mobile BTS units.
                                                                Jakarta, 27 February 2023                       solutions are now available to both XL Axiata and PLN Icon Plus as a result of this
                                                                XL Axiata supports the government in            partnership.
                                                                stunting prevention programs to remote
      Sanggatta, 21 February 2023                               areas, by distributing stunting prevention
      XL Axiata Business Solutions collaborates                 healthy food packages for mothers and
                                                                                                                Barcelona, 3 March 2023
      with PT Pamapersada Nusantara (PAMA), to                  children, such as rice, green beans, eggs,      The mobile analytics industry has recognised XL Axiata’s efforts in providing the
      provide a Hybrid LTE Network and the use of               cooking oil, and sugar. The team Benihbaik.     best customer experience. XL Axiata was declared successful in four categories
      CPE (Customer Premises Equipment) devices                 com distributed the stunting prevention food    in the December 2022 Opensignal Report in December 2022. Dian Siswarini,
      for coal mining fleets in Sangatta, East                  packages to a number of target areas spread     President Director & CEO of XL Axiata, received a trophy of appreciation for this
      Kutai Regency, East Kalimantan Province.                  across four provinces. The distribution takes   success from Opensignal CEO, Dave Isenberg, on the sidelines of the Mobile World
      As a Preferred Integrated ICT Provider, XL                place between January – February 2023.          Congress 2023 event in Barcelona, Spain.
      Axiata Business Solutions deploys the first               This program is a tangible engagement of
      LTE Hybrid Network in an open pit mine in                 XL Axiata on social issues that occur in the
      Indonesia. XL Axiata provides both a private              community
                                                                                                                Mataram, 3 March 2023
      network and a public internet network.                                                                    In preparation for the 3-5 March 2023 World Superbike (WSBK) event at the
      EWACSPRO is the private network that                                                                      Mandalika Circuit in the West Lombok Regency of West Nusa Tenggara (NTB), XL
      supports critical applications, combined with                                                             Axiata ensures that the 4G network in Lombok is in excellent form. At least 12 4G
      a public network that supports employee                                                                   BTS have been prepared to cover the entire Mandalika, including the circuit and
      communication needs.                                                                                      surrounding areas with dozens of major and small hotels, restaurants, beaches, and
                                                                                                                other tourism supports. XL Axiata also supplies a 5G network around the circuit
                                                                                                                area by utilising dynamic spectrum sharing (DSS) and alerting three mobile BTS
                                                                                                                units to anticipate traffic spikes during the world racing event.


                                                                                                                Jakarta, 8 March 2023

                                                                                                                Budi Pramantika’s resignation as Director & Chief Financial Officer (CFO) on 6
                                                                                                                March 2023 was accepted by the Company. After serving as Finance Director since
                                                                                                                October 2020, Budi Pramantika has resigned as Director due to personal reasons.




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2023 EVENT HIGHLIGHTS                                                                                                                                                                       2023 EVENT HIGHLIGHTS




                                                                                                                                                                        technical skills such as storytelling, which
                                                    Jakarta, 8 March 2023                                   Luwuk, 17 March 2023
                                                                                                                                                                        corresponds to the hobby of women who
                                                    XL A number of opportunities identified by XL           XL Axiata continues to support the                          fond to tell stories. XL Axiata’s current trait
                                                    Axiata have the potential to spur business growth       government’s vision of accelerating national                and commitment to gender equality is also a
                                                    in 2023. Consequently, XL Axiata will focus             growth in Indonesia through equitable                       result of XL Axiata’s participation in the G20
                                                    on three growth pillars: convergence services,          distribution of telecommunications and data                 Empowerment and Progression of Women’s
                                                    network expansion, and strengthening customer           network infrastructure. XL Axiata has spent                 Economic        Representation      (Empower)
                                                    experience. For this year target, XL Axiata strives     the last two years extensively building a                   international forum.
                                                    to achieve mid to high single digit revenue growth,     4G network, particularly on Sulawesi Island,
                                                    EBITDA margin of around 49%, and capex of               with the addition of over 2,700 4G BTS to
                                                    around Rp8 trillion.                                    previously unreachable distant rural locations.
                                                                                                                                                                        Palembang, 21 March 2023
                                                                                                            Around 645 of the total sub-districts in                    XL Axiata provided assistance to flood victims
                                                                                                            Sulawesi have been served by 4G networks.                   in Lahat and West Lampung Regencies.
                                                    Jakarta, 11 March 2023                                                                                              People in flood-affected areas urgently
                                                    Yessie D. Yosetya, Director & Chief Digital                                                                         require assistance in the form of basic daily
                                                    Transformation & Business Enterprise of XL Axiata,
                                                                                                            Luwuk, 17 March 2023                                        essentials such as rice, cooking oil, tea, sugar,
                                                    was named The Most Influential CIO 2023 at the          Dian Siswarini, President Director & CEO of XL              instant noodles, and soy sauce.
                                                    iCIO Awards 2023 in Jakarta. The honour was             Axiata, inaugurated the mosque construction
                                                    received as a result of the jury’s valuation that she   project and its supporting facilities in Banggai
                                                    was among the CIOs who successfully became an           Regency, Central Sulawesi. The mosque
                                                                                                                                                                        Jakarta, 24 March 2023
                                                    innovator in the adoption and utilisation of digital    construction project is ready to use and is                 Welcoming the month of Ramadan and Eid
                                                    technology that aim to enhance value and best           located in Luwuk Village, Luwuk District.                   al-Fitr this year, XL Axiata presents eSIM and
                                                    performance in alignment with business objectives.      This project was completed in December                      various attractive offers in almost all service
                                                                                                            2022 with funds provided by XL Axiata                       products with the theme #AdaUntukKebaikan.
                                                                                                            management and employees.                                   One of them is a promo offer for purchasing
                                                    Palembang, 13 March 2023                                                                                            XL and AXIS prepaid products through the
                                                    Ahead of Ramadan and Eid 2023, XL Axiata has                                                                        myXL and AXISNet applications, such as
                                                    prepared a strong and reliable telecommunications
                                                                                                            Jakarta, 20 March 2023                                      internet packages discounts of up to 70% and
                                                    network, which must be strengthened in                  XL Axiata promotes a culture that fosters                   quota bonuses for games, social media, and
                                                    anticipation of expected spikes in data usage traffic   a deeper comprehension of customer                          streaming
                                                    during Ramadan, particularly over the extended          experience (CX) among all employees, with
                                                    Eid holiday. XL Axiata has also carried out network     the aim of consistently delivering excellent
                                                    tests on the main route back home in several            customer experiences. As such, through the
                                                                                                                                                                        Jakarta, 31 March 2023
                                                    regions, including Sumatra.                             AKBAR (Akrab Bareng Retail Outlet) program,                 Through XL Axiata Business Solutions, XL
                                                                                                            XL Axiata requires all employees, including its             Axiata continues to develop integrated
                                                                                                            management to participate in face-to-face                   ICT solutions for corporate customers that
                                                    Depok, 13 March 2023                                    meetings with customers and product retailers               benefit the community. Currently, the Smart
                                                    XL Axiata continues to implement Internet of            (retail outlets/RO) to get input from them.                 Water Metre, an Internet of Things (IoT)-
                                                    Things (IoT)-based digital solutions in Islamic                                                                     based solution that can accommodate
                                                    boarding schools. The latest product facilitates                                                                    business players from multiple segments,
                                                    maggot and hydroponic cultivation at Ponpes
                                                                                                            Jakarta, 21 March 2023                                      has been successfully developed. The NB-
                                                    Hidayattullah, Depok, West Java. The same method        XL Axiata continues to advocate for national                IoT Smart Water Metre is one of the most
                                                    will be implemented in Tasikmalaya, West Java, and      private industries to accelerate gender                     recent IoT-based solutions from XL Axiata
                                                    several East Java and Central Java Islamic boarding     equality. Yessie D. Yosetya, Director & Chief               Business Solutions, which was implemented
                                                    schools                                                 Digital Transformation & Enterprise Business                in collaboration with PT Berkat Air Laut (BAL)
                                                                                                            Officer of XL Axiata, stated that for 2023,                 to monitor the distribution of clean water to
                                                                                                            the main skills that women need to master                   residents of Gili Terawangan and Gili Meno in
                                                                                                            are digital skills, as well as a number of non-             North Lombok.




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2023 EVENT HIGHLIGHTS                                                                                                                                                                         2023 EVENT HIGHLIGHTS




                 Pontianak, 3 April 2023                                                                     Bandung, 6 April 2023                                       Jakarta, 17 April 2023
                 XL Axiata, through the XL Axiata Taklim Council (MTXL Axiata), once again held              XL Axiata’s data network in West Java is                    The final round of the 2023 Modal Pintar
                 community social programs. This time, by assisting with the renovation of Pontianak         prepared to manage a surge in data traffic                  Competition, organised by XL Axiata through
                 City’s oldest madrasah, Madrasah Ibtidaiyah Al Raudhatul Islamiyah, which is the            ahead of Eid homecoming. XL Axiata is                       Sisternet, has begun. At this stage, the eight
                 first madrasah to be established in Pontianak since 1948. The Mayor of Pontianak,           ready to serve all customers in this province,              best female-led MSMEs were announced.
                 represented by Pontianak City’s Expert Staff for Legal and Political Affairs, Yusnaldi,     including travellers who may arrive soon,                   Nasta Rofika of Mojokerto, Dini Fuadillah
                 S.IP, M.Si, and XL Axiata’s Chief Corporate Affairs, Marwan O.Baasir, jointly inaugurated   during the Eid homecoming flow. In West                     Sofyan of Bekasi, Khatarine Paula of Surabaya,
                 the new building at Tambelan Sampit Village, Pontianak.                                     Java, XL Axiata’s total 4G network has                      Sani Sandyani of Bandung, Miranda Warokka
                                                                                                             reached more than 4,100 villages/districts,                 of Tangerang, Hesti Adillah of Bekasi, Eni
                                                                                                             420 sub-districts, and 19 cities/regencies.                 Mahmudah of Malang, and Shinta Aviyani of
                 Jakarta, 3 April 2023                                                                                                                                   Cileungsi are the eight MSMEs. The best eight
                 XL Axiata officially launched the e-SIM service. With e-SIM, customers do not need                                                                      MSMEs will share a total capital reward of
                 to use a physical SIM card in their smartphone. This also means that by using an
                                                                                                             Jakarta, 13 April 2023                                      Rp200 million. The final judgement and the
                 e-SIM, customers do not have to buy a physical SIM card at the store. In addition,          XL Axiata’s commitment to providing                         winner’s announcement were taking place in
APRIL 2023




                 according to XL Axiata Group Head Mass Segment, Lyra Filiola, the use of e-SIM              excellent customer service and experience                   Jakarta.
                 is more seamless process because when making purchases through store.xl.co.id,              has been recognised once again by the public.
                 starter packs can be immediately registered and activated from anywhere easily              XL Axiata received two awards through the
                 using a QR code.                                                                            Customer Contact Center (CCC) in the first
                                                                                                                                                                         Jakarta, 19 April 2023
                                                                                                             quarter of 2023 at the Customer Contact                     XL Axiata again organised the Joint
                                                                                                             Centre Service Excellence Award 2023 event                  Homecoming      programme     for   Greater
                 Yogyakarta, 4 April 2023                                                                    hosted by Marketing Magazine.                               Jakarta service product sales partners. This
                 XL Axiata’s data network in Special Region of Yogyakarta (DIY) and Central Java                                                                         programme brought 600 participants to
                 can withstand traffic increases ahead of homecoming and the extended Eid holiday.                                                                       Central Java, Yogyakarta, and East Java.
                 In DIY, XL Axiata’s 4G network reaches 420 villages/districts, 7 sub-districts, and
                                                                                                             Jakarta, 14 April 2023                                      XL Axiata prepared 13 big buses, 5 Inovas,
                 5 cities/regencies, while in Central Java, it has reached over 7,900, 547, and 35.          XL Axiata has received various awards for                   and 5 Alphards. XL Axiata management and
                 Of 1.1 million data subscribers in DIY, 91% of whom are data customers. Meanwhile,          its achievements and business success. XL                   Director & Chief Technology Officer I Gede
                 data subscribers in Central Java have reached 93% of the total of around 6.4 million        Axiata’s Director & Chief Digital Transformation            Darmayusa announced the joint homecoming
                 subscribers. In the last two years, data traffic has surged 51% in DIY and 65% in           and Business Enterprise Officer, XL Yessie                  group’s departure from Cibis Park, Cilandak,
                 Central Java.                                                                               D. Yosetya, was named The Most Influential                  South Jakarta.
                                                                                                             CIO 2023 at the iCIO Awards 2023. Then, at
                                                                                                             the 2023 Asian Telecom Awards, XL HOME
                 Surabaya, 5 April 2023
                                                                                                             received two awards: Broadband Telecom
                 XL Axiata ensures 4G networks performance throughout East Java area. To provide             Company of the Year and Marketing & Brand
                 optimal customer service, XL Axiata conducts ongoing data network enhancements              Initiative of the Year.
                 throughout the year, including during the Long Eid holiday season. At present, XL
                 Axiata’s 4G network has reached to over 2,800 villages/districts across 620 sub-
                 districts in East Java Province.




296                     PT. XL Axiata Tbk | Integrated Annual Report 2023                                                                 PT. XL Axiata Tbk | Integrated Annual Report 2023                               297
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2023 EVENT HIGHLIGHTS                                                                                                                                                                   2023 EVENT HIGHLIGHTS




                                                                                                                                                                    efficiency and productivity by using the
                Jakarta, 5 May 2023                                                                     Medan, 23 May 2023
                                                                                                                                                                    XL SATU BIZ package, which includes ERP
                XL Axiata held the 2023 Annual General Meeting of Shareholders (Meeting). The           XL Axiata customers in Medan, North                         software for SMEs with complete features,
                Meeting which took place online has six agenda items that have been approved            Sumatra, and Pidie Jaya, Aceh, won tens                     such as online cashiers and inventory,
                at the Meeting, including approval of changes to the composition of the Board of        of millions of rupiah for their tenacity in                 accounting, online stores, and employee
                Directors and dividends sharing for shareholders amounted to Rp551.7 billion or 50%     participating in the quiz program with prizes,              management, including attendance and
                of profits after adjustments.                                                           Xtravaganza/ FantAXIS and Spextakuler/                      commission tracking
                                                                                                        TriviAXIS, respectively. The quiz program
                                                                                                        with hundreds of millions of rupiah rewards
                Jakarta, 10 May 2023                                                                    held from 8 October 2022 to 5 January 2023
                                                                                                                                                                    Jakarta, 26 May 2023
                XL Axiata successfully navigated the first quarter of 2023 with strong financial        (Xtravaganza/ FantAXIS Session 24), and 20                  XL Axiata ensures that its 4G network in
                performance. XL Axiata also continues to spur convergence services as a promising       January 2023 to 19 April 2023 (Spextakuler/                 North Jakarta is in prime condition and ready
                future product. In terms of revenue achievement during the first quarter of 2023, XL    TriviAXIS Session 21).                                      to welcome the electric formula car racing
                Axiata managed to achieve total revenue of Rp7.55 trillion, grew by 12% higher than                                                                 event, 3-4 June 2023 in Jakarta. At the grand
                the same period of previous year (YoY). Data and digital services revenue reached                                                                   celebration of the world electric car racing
                Rp6.91 trillion, or around 91.5% of total revenue.
                                                                                                        Jakarta, 24 May 2023                                        series, XL Axiata has prepared at least 20
MAY 2023




                                                                                                        The Hajj season is just around the corner. XL               units of 4G BTS to cover all racing areas in the
                                                                                                        Axiata has again prepared a special package                 Ancol area, including circuits and supporting
                Jakarta, 10 May 2023                                                                    for Indonesian Hajj pilgrims while in the Holy              areas around them, which include hotels,
                Responding to the high market demand opportunity for the availability of FBB and        Land. This special package, including starter               restaurants, beaches, and various other
                FMC services, Link Net will accelerate the provision of around 8 million home passes    packs, can be obtained by customers at very                 tourism supports.
                for the next five years which will be utilized by XL Axiata to provide FBB and FMC      competitive prices. This package also provides
                services to all customers. This is a manifestation of the commitment of both entities   a large data quota option, long validity period.
                to customers in providing more diverse digital services and experiences, with better    The connection while in the Holy Land also
                                                                                                                                                                    Mataram, 25 May 2023
                quality, and as an effort to realise XL Axiata’s vision as the leading convergence      received network support from all operators                 XL Axiata inaugurated the new XL Center
                operator in Indonesia.                                                                  in Saudi Arabia, namely STC, Mobily and Zain.               Mataram customer service center. XL Center,
                                                                                                        Indonesian Hajj pilgrims can get special offers             which is now located at Epicentrum Mall,
                                                                                                        for XL Hajj Starter Pack at Hajj Embarkation                Mataram City, West Nusa Tenggara, comes
                Jakarta, 12 May 2023                                                                    from 23 May 2023, and for XL Prepaid, AXIS,                 with wider capacity and better facilities and
                Through XL Axiata Business Solutions, XL Axiata continues to develop Software-          and XL PRIORITAS customers, they can get                    accommodates digital services. As the most
                Defined Wide Area Network (SD-WAN) solutions, enabling corporate customers to           special Hajj internet packages through the                  widely used telecommunications operator
                build a strong, reliable, and cost-effective IT infrastructure network. The SD-WAN      myXL App, and AXISNET.                                      by the public in Lombok, the opening of XL
                solution was first introduced by XL Axiata at the end of 2020, with Dexa Medica as                                                                  Center in the shopping center for all digital
                the first corporate customer to benefit from it.                                                                                                    service needs that are well known by the
                                                                                                        Medan, 25 May 2023                                          people of Lombok is part of an effort to
                                                                                                        Through XL Axiata Business Solutions, XL                    improve service to customers.
                Padang, 17 May 2023                                                                     Axiata provides fast internet access solutions
                XThrough the XL Axiata Future Leaders (XLFL) programme, XL Axiata provides              to Indonesian Small and Medium Enterprises
                workshops to students on how to prepare for the world of employment. Workshops          (SMEs). The solution, which comes in XL
                took place in Padang and Bandung. Aztia Pertiwi Damukuto, XL Axiata’s Head of           SATU BIZ package, provides features such
                Talent Acquisition, and the XLFL Team provided training material on Professional        as high-speed Wi-Fi internet access of up to
                Communication for job applicants.                                                       300Mbps, a huge quota of up to 100 GB that
                                                                                                        may be distributed to 10 employees, and a
                                                                                                        free Majoo membership. SME managers can
                                                                                                        enjoy additional benefits to boost business




298                     PT. XL Axiata Tbk | Integrated Annual Report 2023                                                           PT. XL Axiata Tbk | Integrated Annual Report 2023                               299
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2023 EVENT HIGHLIGHTS                                                                                                                                                                      2023 EVENT HIGHLIGHTS




                Temanggung, 5 June 2023                                                                  Bandung, 16 June 2023                                         Jakarta, 27 June 2023
                XL Axiata through the XL Axiata Peduli program strives to improve the digital            XL Axiata is committed to boosting the share                  In today’s digital era, internet access has
                competence of people with disabilities. As such, digital literacy training for this      of women’s roles in the workplace and business                become an essential necessity for Indonesian
                community was held simultaneously in Temanggung and Yogyakarta in early                  through the Sisternet program. Consequently,                  families and individuals. Families are able to
                June 2023. The training was attended by a total of around 60 participants from           Sisternet again hosted a “Sistertalk” talk program            connect with loved ones, acquire information,
                Temanggung, Magelang, and Yogyakarta.                                                    with the theme “Breaking the Glass Ceiling:                   study, work, and even entertain themselves
                                                                                                         Women on Economic Empowerment”. The event,                    through the Internet. XL Axiata sees this as
                                                                                                         which took place at XL Centre Bandung and was                 a great opportunity to provide an interesting
                Balikpapan, 9 June 2023                                                                  attended by over 200 people, featured Axiata                  experience for customers, specifically by
                XL Axiata is strongly committed to supporting the development of the Archipelago         Group’s Group Chief People Officer, Norlida Azmi,             introducing the “XL SATU” converged family
                Capital City (IKN). This support was implemented by building fast internet network       as one of the presenters.                                     internet bundle.
                infrastructure around the future capital of the new country. In June 2023, XL
                Axiata has placed 4 4G Mobile BTS (MBTS) units at the construction project area
                of the Presidential Palace, Vice Presidential Palace, and around the employees’
                                                                                                         Mahabalipuram, 18 June                                        Jakarta, 28 June 2023
                mess. XL Axiata has also prepared fibre optic networks, which will be connected          2023                                                          With its success in winning several awards from
                to backbone networks across Kalimantan.                                                  The Women20 (W20) Summit was hosted by                        various prestigious events, both domestically
                                                                                                         India’s G20 Presidency at Mahabalipuram, India,               and internationally, XL Axiata has once again
JUNE 2023




                                                                                                         from 14-17 June 2023. With the topic of Women Led             garnered recognition for its achievements
                Bandar Lampung, 11 June 2023                                                                                                                           and performance. The Company has been
                                                                                                         Development Transform, Thrive, and Transcend,
                                                                                                         this meeting attended by delegates from G20                   awarded at least seven accolades in several
                The AXIS Go To School Program awarded more than Rp30 million to SMA Yayasan
                                                                                                         member countries discussed several issues                     categories, including: “Best Companies to
                Pembina Unila (University of Lampung), Bandar Lampung. The prize is the outcome
                                                                                                         connected to women’s empowerment. On this                     Work for in Asia – Indonesia Chapter, and
                of their achievement in competitions or video production competitions. Students
                                                                                                         event, delegates from the Indonesian Women20                  Digital Transformation from the HR Asia Best
                from the Enggal District school won more than Rp30 million in prizes for the best
                                                                                                         (W20) Committee specifically conveyed best                    Companies to Work for in Asia Awards 2023,
                video, AXIS video, most unique video, and video with the most likes, as well as
                                                                                                         practises on the Sispreneur Program, which is                 Main Index, High Growth and High Market
                rewards for hosting an Art Week at their school.
                                                                                                         carried out sustainably in Indonesia.                         Capitalization – INDEX TEMPO-IDNFinancials
                                                                                                                                                                       52, Best Fixed Mobile Convergence: XL SATU
                                                                                                                                                                       and Most Engaging Brand in Social Media for
                Jakarta, 14 June 2023                                                                    Mataram, 22 June 2023                                         Telco.
                XL Axiata strives to explore opportunities and benefits for digital-based                XL Axiata ensures that the 4G network is in
                technology and solutions to maximise services for the industry. As such, XL Axiata       top condition and ready to support the 2023
                hosted an event, “XL Axiata Technology Days 2023” for two days, 14-15 June               motocross world event in two locations in West
                                                                                                                                                                       Jakarta, 30 June 2023
                2023, by inviting several leading companies engaging in technology and digital           Nusa Tenggara (NTB). The locations are at the                 XL Axiata and Link Net are strengthening
                solutions. The event was also attended by representatives from universities with         Samota Circuit, Sumbawa Regency, 23-25 June                   synergy to achieve faster market penetration
                great vision and attention to the use of digital solutions. The event introduced the     2023, then continue to the Selaparang Circuit,                of Fixed Broadband (FBB) and Fixed Mobile
                theme “Reinvent Humanity” which has the spirit to continue to expand the use             Mataram City, 1-2 July 2023. XL Axiata’s support              Convergence (FMC) services in Indonesia.
                and digital-based solutions through 5G technology, Internet of Things (IoT), and         for this extreme motorcycle racing event also                 The next stage of synergy between the two
                Artificial Intelligence (AI) in supporting social sectors such as industry, education,   supports the government’s diligent efforts in                 parties is implemented once more with the
                smart cities, and others.                                                                growting the tourism industry, particularly in NTB.           signing of the Fibre to the Home Network
                                                                                                                                                                       Development and Operation Agreement on 28
                                                                                                                                                                       June 2023, which regulates the development
                Kuburaya, 15 June 2023                                                                   Bandung, 26 June 2023                                         cooperation and operation of 1 million homes
                SMKN 2 Jeruju Besar, Kuburaya Regency, West Kalimantan, received a prize of              XL Axiata secures the availability of 4G                      passed networks in several cities/regencies
                more than Rp25 million from the AXIS Go To School Program. The prize is the              networks along the Cileunyi-Sumedang-Dawuan                   across Indonesia
                outcome of their achievement in competitions or video production competitions.           (Cisumdawu) toll road ahead of its completion.
                The students from the Sungai Kakap District school received more than Rp25               The toll road section is being built to facilitate
                million in rewards for the best movie and the most unique video, as well as the          community mobility along the Bandung-
                prize of organising an Art Week at their school.                                         Sumedang-Dawuan corridor, and it is linked to
                                                                                                         Kertajati Airport. There are currently 190 4G Base
                                                                                                         Transceiver Station (BTS) units that will support
                                                                                                         services along this new toll road.




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2023 EVENT HIGHLIGHTS                                                                                                                                                                    2023 EVENT HIGHLIGHTS




                 Jakarta, 1 July 2023                                                                   Jakarta, 12 July 2023                                        Jakarta, 17 July 2023
                 The XL Axiata Taklim Council (MTXL Axiata) once again facilitated all employees        The public has once again recognised XL
                                                                                                                                                                     XL Axiata maintains its position as the first
                 including XL Axiata management to distribute sacrificial animals on Eid al-Adha        Axiata’s performance in developing its
                                                                                                                                                                     operator to deliver convergence services
                 1444 H. On this event, MTXL Axiata distributed sacrificial animals in Pasar Manggis    business and services by awarding the
                                                                                                                                                                     through XL SATU products. To maximise
                 Village, Setiabudi District, South Jakarta. President Director & CEO of XL Axiata,     prestigious SPEx2 Award 2023 in the
                                                                                                                                                                     services, XL SATU has adopted Fibre To
                 Dian Siswarini also witnessed the handover and slaughter of sacrificial animals. The   category of The Best SPEx2 Company in the
                                                                                                                                                                     The Room (FTTR) technology, which will
                 same activity was also carried out in several other areas such as in Jabodetabek,      Telecommunication Industry. SPEX Awards
                                                                                                                                                                     be launched soon and will be available
                 Banten, Lampung, Garut, Palu, as well as at MTXL Axiata assisted mosques in            2023 recognises businesses who have
                                                                                                                                                                     to customers to boost the convenience
                 Bandung - West Java, Magetan - East Java, Aceh, and Luwuk - Central Sulawesi.          successfully adopted digital transformation
                                                                                                                                                                     of surfing at home. Furthermore, service
                                                                                                        initiatives that benefit customers, employees,
                                                                                                                                                                     coverage continues to expand, with the city
                 Batam, 1 July 2023                                                                     and shareholders. XL Axiata is the only
                                                                                                                                                                     currently present in 63 cities and regencies,
                                                                                                        operator to have received this coveted
                 The Axiata Ta’lim Council (MTXL Axiata) and XL Axiata Peduli for Disasters provided                                                                 with Batam being the newest location
                                                                                                        award. Dian Siswarini, President Director &
                 assistance to tornado victims in Kasu Island, Batam, Riau Islands Province. Basic
JULY 2023




                                                                                                        CEO of XL Axiata, accepted the honour in
                 daily necessities such as rice, cooking oil, tea, sugar, instant noodles, soy sauce,   Jakarta
                 and medicines that have been required by tornado victims were distributed.                                                                          Surakarta, 21 July 2023

                 Denpasar, 2 July 2023                                                                  Jakarta, 13 July 2023                                        As part of its support for the Ministry of
                                                                                                                                                                     Communication and Information (Ministry of
                 Through the XL Axiata Future Leaders (XLFL) program, XL Axiata organised a             XL Axiata attained yet another achievement.                  Communication and Information), particularly
                 workshop for Balinese students on how to prepare for the workplace. The session        XL Axiata received two awards from Anugrah                   the Directorate of Post and Information
                 was held in Denpasar, with XLFL Programme Leader, Dwi Kartika Sari, and the            Inspiratif Liputan6.com: ‘Provider Inspiratif                Administration, XL Axiata Business Solutions
                 XLFL team delivering presentation material on Corporate Culture and How We Can         Acceleration of Indonesian MSME Progress’                    attended a seminar titled Journey To 5G
                 Prepare for It. Human Capital (HC) also took part in this event, providing Find The    for XL Axiata Business Solutions and ‘Telco                  Smart City, which was organised by the
                 Right Opportunities material provided by XL Axiata’s Senior Talent Acquisition,        Inspiratif   Development    of   Indonesian                  Ministry of Communication and Information
                 Yosepha Sistine. This activity seeks to provide students with basic knowledge and      Women’s Digital Progress’ for XL PRIORITAS.                  through the Government Relations team.
                 better preparation prior to joining the world of professionalism.                                                                                   XL Axiata Business Solutions presented a
                                                                                                        Denpasar, 16 July 2023                                       Showcase Booth in conjunction with Xcamp
                 Batam, 5 July 2023                                                                                                                                  at this event in Surakarta, which featured
                                                                                                        XL Axiata provides assistance to flood and                   Smart PJU (Public Street Lighting) integrated
                 XL Axiata continues to strengthen its position as the first operator to introduce
                                                                                                        landslide victims in Bali. Basic daily necessities           with the dashboard interface and could
                 convergence services through XL SATU products. To maximize XL SATU Fibre
                                                                                                        such as rice, cooking oil, quick noodles, eggs,              operate PJU remotely and provide real-time
                 services, XL Axiata continues to expand its service convergence network to
                                                                                                        foodstuffs, and medicines that are urgently                  data analysis.
                 various regions, and is now present in 59 cities, with Batam being the newest area.
                                                                                                        needed by the afflicted communities were
                                                                                                        delivered.




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2023 EVENT HIGHLIGHTS                                                                                                                                                                              2023 EVENT HIGHLIGHTS




                                                                                                                  Jakarta, 2 August 2023
                                                                                                                  The “AXIS Nation Cup 2023” futsal event was hosted by XL Axiata for high school
                                                                                                                  students in Indonesia. The tournament, which offers a total reward of Rp270 million, will
                                                                                                                  be attended by 1,200 schools from 30 cities around Indonesia. Through this competition,
                                                                                                                  XL Axiata hopes to contribute to elevate sports achievements among students while
                                                                                                                  also strengthening AXIS’ positioning in the youth segment. The tournament will begin
                                                                                                                  on 11 August 2023 and conclude on 15 October 2023.


                                                                                                                  Cianjur, 3 August 2023




                                                                                                                                                                                                                               AUGUST 2023
                                                                                                                  XL Axiata employees engage in social actions (XL Axiata Baik) in Cianjur Regency.
                                                                                                                  Participants in the series of events distributed assistance to elderly social welfare
                                                                                                                  facilities, tahfidz homes, as well as the elderly and orphans. Cash funds for operations,
                                                                                                                  renovation and construction of tahfidz houses, and basic food assistance were
                                                                                                                  supplied.

   Jakarta, 21 July 2023                                      Medan, 24 July 2023
   XL Axiata, through XL SATU, established a                  XL Axiata provided donations to victims of
                                                                                                                  Jakarta, 7 August 2023
   strategic partnership with VISION+, one of                 a fire that destroyed 9 houses in Belawan I         XL Axiata is the first operator in Indonesia to offer Fixed Mobile Convergence (FMC)
   Indonesia’s leading entertainment providers.               Village, Medan Belawan District, Medan City,        services to Indonesians since 2021. This was marked by the launch of a product
   The cooperation agreement was signed in                    North Sumatra, resulting in 11 heads of families    called XL SATU, which combines internet services at home (fixed broadband) and
   Jakarta by XL Axiata’s Chief Home Officer,                 or 47 people losing property and shelter. Basic     mobile (mobile broadband) into a single package, allowing consumers to access the
   Bernard Ho Swee Keong, and VISION+’s                       necessities such as rice, cooking oil, soy sauce,   internet both at home and outside the home in one easy step.
   Managing Director, Clarissa Tanoesoedibjo.                 and instant noodles were donated.
   Customers of XL SATU are now able to enjoy a
   variety of entertainment shows from the MNC
                                                                                                                  Purwekerto, 11 August 2023
   Group’s television channels, including popular
                                                              Jakarta, 26 July 2023                               Through XL Axiata Business Solutions (XLABS), XL Axiata has again established
   Indonesian and international sports, movies,               XL Axiata collaborates with Nokia Indonesia         partnerships with universities. Jenderal Soedirman University (UNSOED), Purwokerto,
   and soap operas.                                           to implement ESG (Environment, Social, and          is the partner university this time. The two parties will collaborate to develop a
                                                              Governance) principles. The collaboration           digital learning ecosystem and smart campus solutions for the Faculty of Medicine.
                                                              under the topic Women Leadership and                As a trusted Information and Communication Technology service provider, XL
   Bengkulu, 23 July 2023                                     Environmental Social Governance Programme           Axiata Business Solutions develops and updates several technologies that have
   XL Axiata continues to strengthen its 4G                   exemplifies XL Axiata and Nokia Indonesia’s         previously been used in UNSOED. The partnership will run for the next five years and
   network in Bengkulu Province. This network                 commitment to accelerating ESG targets              will include many services such as Learning Management System Solutions, which
   expansion has resulted in the supply of 4G                 through the implementation of sustainable           include tablets, data packages, and infrastructure.
   networks to 935 villages/districts and 105                 programs. XL Axiata continues to strive to
   sub-districts throughout all districts/cities. The         adopt ESG principles by supporting Indonesia’s
   number of villages served by XL Axiata’s 4G                aim of decreasing carbon emissions by 43.2%
                                                                                                                  Jakarta, 13 August 2023
   network increased to 12% of villages/district              by 2030, and reducing carbon emissions by           XL Axiata employees through the XL Axiata Ta’lim Council (MTXL Axiata) organised
   in the last two years. A total of 480 4G BTS               45% from the 2020 baseline in 2030 in the           the “Semarak Muharram - Merdeka Beramal” program which was carried out in
   support telecommunication and data services                company’s operational scope.                        various cities in Indonesia, such as mass circumcision for 50 children in Jakarta, as
   throughout the province’s villages and districts.                                                              well as caring for duafa orphans in Medan, Palembang, Lebak, Bandung, Banjarmasin,
                                                                                                                  Makassar, and Banyuwangi. Similar activities were also held at MTXL Mentored
                                                                                                                  Mosques in Aceh, East Java, and Central Sulawesi.




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2023 EVENT HIGHLIGHTS                                                                                                                                                                            2023 EVENT HIGHLIGHTS




  Jakarta, 13 August 2023                                     MSME communities, particularly women-owned          Bandung, 1 September 2023
                                                              MSME entrepreneurs. Sisternet’s engagement
  A total of 200 school teams from Jabodetabek                                                                    Indonesia’s first high-speed rail transportation service, connecting Jakarta and
                                                              has been recognised by international forums
  are vying for tickets to the “AXIS Nation Cup                                                                   Bandung, will soon be officially operational. The fast train will take 30-45 minutes
                                                              such as the G20, G20 EMPOWER, W20, The
  2023” Futsal Tournament Grand Final. The                                                                        travel time between Jakarta and Bandung. XL Axiata is committed to providing a
                                                              UN Women 2020 Asia Pacific WEP’s Award,
  preliminary round will be held in five regions,                                                                 network along the path. XL Axiata also ensures that services are available at all
                                                              and APEC. Sisternet is recognised as one of the
  namely Jakarta, Bogor, Bekasi, Tangerang,                                                                       stop stations, including Halim Station in East Jakarta, Karawang Station in Karawang
                                                              impactful practises of women’s empowerment
  and Serang, from 11-13 August 2023. 40 high                                                                     Regency, Padalarang Station in West Bandung, and Tegalluar Station in Bandung
                                                              programs.
  school teams competed in each region                                                                            Regency


  Jakarta, 15 August 2023                                     Medan, 21 August 2023                               Jakarta, 4 September 2023
  As part of the Indonesian community, XL                     XL Axiata has previously launched an electronic     On National Customer Day 2023, XL Axiata reaffirms its commitment to improving
  Axiata welcomes the 78th Independence Day                   SIM card or e-SIM service. Customers may avoid      the quality of customer experience (CX). On this memorable event, XL Axiata
  of the Republic of Indonesia (RI) this year and             purchasing a physical SIM card at an outlet by      presents special promotions as a token of appreciation for customers, in keeping




                                                                                                                                                                                                                             SEPTEMBER 2023
  celebrates the event by presenting a variety of             using an e-SIM. To make it easier for subscribers   with XL Axiata’s commitment to “Customer Friendly, Environmentally Friendly,
  special promotions to all XL Prepaid, AXIS, and             who prefer e-SIM services, all Sumatra XL           Indonesia Prospers”.
  XL PRIORITAS subscribers. Customers can take                Centres can replace physical cards to e-SIM.
  advantage of several attractive promotions
  starting at Rp17, which are exclusively accessible
                                                                                                                  Jakarta, 5 September 2023
  on the myXL and AXISnet applications from
                                                              Kupang, 28 August 2023                              To mark the 78th Postel Bhakti Day, celebrated on 27 September 2023, ATSI
  16-18 August 2023.                                          XL     Axiata   continues     supporting      the   (Association of Telecommunication Providers in Indonesia) hosted a blood donation
                                                              government’s aim of accelerating national           event at XL Axiata Tower in collaboration with the Indonesian Red Cross Unit (PMI)
                                                              growth in Indonesia through equitable               South Jakarta. This activity is meant to strengthen ties and improve relations among
  Surakarta, 16 August 2023                                   distribution of telecommunications and data         members of the postal, telecommunications, and broadcasting sectors, including
  XL Axiata is committed to continue to                       network infrastructure. Within the last one year,   well-established regulators.
  establish a digital ecosystem for Micro, Small,             XL Axiata has intensively built a 4G network,
  and Medium Enterprises (MSMEs) in Indonesia                 including the deployment of more than 120 4G
  through its women’s empowerment program,                    BTS, to remote rural areas and small islands that
                                                                                                                  Jakarta, 8 September 2023
  Sisternet. The commitment was conveyed                      were previously unreachable, particularly in        XL Axiata’s commitment to applying ESG principles in its business operations has
  directly at the workshop “Acceleration of                   East Nusa Tenggara (NTT) Province. Alor Island      again received public recognition. XL Axiata received the “Very Good” award at
  Digital   Transformation    of   Cooperatives               is one of them. More than 850 4G BTS units          the TOP GRC (Governance, Risk, and Compliance) Awards 2023 for successfully
  and MSMEs - Road to Indonesia Start-up                      now service XL Axiata’s 4G network in NTT.          implementing ESG and GRC approaches in company management. Retno Wulan,
  Ecosystem Summit (ISES) 2023” in Solo. XL                   Around 188 sub-districts in 22 cities/regencies,    XL Axiata Group Head Corporate Communication, accepted the prize in person at
  Axiata’s Sisternet program continues to foster              or 60% of NTT’s total sub-districts, are serviced   the Raffles Hotel in South Jakarta.
  innovation and open digital opportunities for               by 4G networks.

                                                                                                                  Jakarta, 9 September 2023
                                                                                                                  The Menkominfo Rotating Cup Futsal Tournament was held once again at Grand
                                                                                                                  Futsal Kuningan in South Jakarta to celebrate the 78th Post and Telecommunication
                                                                                                                  Service Day (Harbak Postel). Mr. Wayan Toni Supriyanto, Director General of PPI
                                                                                                                  Ministry of Communication and Information, opened the event, which was also
                                                                                                                  attended by Yessie D. Yosetya, Director & Chief Enterprise Business and Corporate
                                                                                                                  Affairs of XL Axiata, and representatives from telecommunication service providers
                                                                                                                  and media.




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2023 EVENT HIGHLIGHTS                                                                                                                                                                             2023 EVENT HIGHLIGHTS




      Surabaya, 10 September 2023                             Brebes, 14 September 2023                           Makassar, 19 September 2023                                 Semarang, 25 September 2023
      Through XL Future Leaders (XLFL) program,               XL Axiata promotes the use of IoT (Internet         XL Axiata management and employees                          XL Axiata, through XL Axiata Business
      XL Axiata has completed Sinergi (Incubation             of Things) solutions in Islamic boarding            continue to help overcome social issues in the              Solutions (XLABS), is committed to continuing
      of Organisational Reform), a revolutionary              schools (ponpes), specifically KH Mas Mansur        service region. In South Sulawesi, XL Axiata                to foster the digitalisation and transformation
      incubation    program     for    all student            Madrasah Boarding School (MBS) in Brebes,           personnel worked with Majlis Taklim (MTXL)                  of Small and Medium Enterprises (SMEs) in
      organisations (Ormawa) in Indonesia. This               Central Java. The students learned on how           to build clean water facilities in Makassar City            Indonesia. Following the recent presentation
      program is the outcome of a collaboration               to use IoT solutions for maggot cultivation         and mosques in Maros Regency. Infaq, zakat,                 of XL SATU BIZ services with Hypernet
      between XL Axiata and the #UangKita                     in this educational program, and XL Axiata          and waqf funds from XL Axiata management                    Technologies (Hypernet), XLABS released the
      Community from the Republic of Indonesia’s              collaborates with PT Xekar, Benihbaik.com,          and employees are used to finance these                     latest innovations from this service, namely
      Ministry of Finance. This program, which                the XL Axiata Taklim Council (MTXL), and the        projects.                                                   Open WiFi and Managed Service WiFi. This
      builds on the previous year’s REACT (House              Bloggercrony community.                                                                                         feature is thought to facilitate industry drivers
      of Innovation Acceleration) program, focuses                                                                                                                            to grow their businesses, particularly SMEs.
      on improving organisational skills. Starting
                                                                                                                  Jakarta, 20 September 2023
      May 2023 to August 2023, from around                                                                        XL Axiata and CIMB Niaga established a
      263 student organisations, 50 student
                                                              Jakarta, 15 September 2023                          strategic partnership to synergise banking
                                                                                                                                                                              Jakarta, 30 September 2023
      organisations from 30 universities around               XL Axiata has improved service quality for          and telecommunications services to provide                  XL Axiata and PT PLN (Persero) established
      Indonesia participated in this program                  customers who also use MRT Jakarta public           added value to customers/consumers and                      a    strategic   partnership    to   integrate
                                                              transport. Since mid-August 2023, XL Axiata         support sustainable business. Through this                  product services of both parties and
                                                              has expanded its 4G LTE network on all MRT          partnership, both companies will optimise                   explore the potential to create sustainable
      Mataram, 13 September 2023                              Jakarta subterranean lines, both along the line     their network and infrastructure to provide                 business solutions. With this partnership,
      XL Axiata continues expanding its Fixed                 and at all stations, allowing customers to access   convenience and comfort for customers/                      both companies will optimise the use of
      Mobile Convergence (FMC) service network                the XL Axiata network while underground, both       consumers in banking transactions and                       digitalisation and automation technology
      in order to boost XL SATU Fibre service                 at each station and along the Jakarta MRT line.     accessing digital services.                                 aim at improving public services as well as
      penetration. Mataram, West Nusa Tenggara,               Customers can therefore remain connected and                                                                    delivering positive impact on the company’s
      is one of the cities that has just received             productive while using MRT Jakarta services.                                                                    business. Through this collaboration, XL
      XL SATU Fibre service. The deployment of                                                                                                                                Axiata will implement smart metering using
      XL SATU in Mataram will help the company                                                                                                                                Advanced Metering Infrastructure (AMI),
      accomplish its aim of being Indonesia’s
                                                              Jakarta, 18 September 2023                                                                                      Automatic Meter Reading (AMR) which will
      leading convergence operator. XL SATU                   The adoption of ESG (Environmental, Social,                                                                     be able to monitor usage and increase the
      Fibre is currently available in 70 cities/              and Governance) principles in business has                                                                      efficiency of electricity consumption in all XL
      regencies, and this expansion will continue.            also begun in the Indonesian Mining Industry.                                                                   Axiata BTS towers.
                                                              XL Axiata Business Solutions (XLABS) provides
                                                              unique solutions that may enable mining
                                                              businesses implement “green mining” in
                                                              their operations with a Private Network. The
                                                              adoption of this solution has the potential to
                                                              boost the efficiency of the use of electrical
                                                              and gas energy, potentially reducing carbon
                                                              emissions by up to 20%.




308                          PT. XL Axiata Tbk | Integrated Annual Report 2023                                                                PT. XL Axiata Tbk | Integrated Annual Report 2023                               309
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 2023 EVENT HIGHLIGHTS                                                                                                                                                                    2023 EVENT HIGHLIGHTS




                                                                                                                                                                     e-SIM activation is simple. Customers that
                  Banda Aceh, 2 October 2023                                                              Banjarmasin, 13 October 2023
                                                                                                                                                                     utilise e-SIM do not need to use a real SIM
                  XL Axiata continues to expand and strengthen the quality of its 4G networks in          Responding to the ongoing haze crisis in South             card in their smartphone. Additionally, the use
                  Aceh Province. The XL Axiata network currently serves around 3,980 villages/            Kalimantan, XL Axiata provides assistance to               of e-SIM is more seamless process as starter
                  districts in 188 sub-districts, including those on remote islands in the province       affected communities. In collaboration with                packs may be immediately registered and
                  located in the Republic of Indonesia’s westernmost coast. The total BTS that            Yayasan Benih Baik (Benihbaik.com), aid                    activated from anywhere using a QR code
                  support XL Axiata services in Aceh is around 2,300 BTS, the majority of which           packages were distributed such as masks,                   when purchased through store.xl.co.id.
                  are 4G BTS.                                                                             vitamins, and milk.

                                                                                                                                                                     Jakarta, 24 October 2023
                  Jakarta, 4 October 2023                                                                 Jakarta, 16 October 2023                                   To meet the interests of XL customers and
                  XL Axiata through XL Axiata Business Solutions (XLABS) received the international       The AXIS Nation Cup 2023, Indonesia’s biggest              the general public, XL Axiata launches the
OCTOBER 2023




                  Asian Technology Excellence Awards in the category “Indonesia Technology                high school event, had a champion: SMAN 8                  latest data package “Star Series” through XL
                  Excellence Award for ICT Telecommunication” in Bangkok, and the “Anugerah               Makassar, South Sulawesi, which defeated                   Prepaid (XL) products, a data package with
                  Inovasi Indonesia 2023” award from IDX Channel was awarded to XLABS for the             SMK Nusantara West Jakarta 6-1 in the final                four choices: Lifestyle Beauty, Music, Online
                  category of External Relations with Smart Mining innovation: Digitalization for         round at Istora Senayan in Jakarta. The SMAN               Games, and Culinary. This latest data bundle is
                  Greener Future in Jakarta.                                                              8 Makassar Team was awarded Rp75 million                   available to XL customers via the myXL App,
                                                                                                          for their efforts. Yessie D. Yosetya, Director &           and those who are not currently XL customers
                                                                                                          Chief Enterprise Business & Corporate Affairs              can purchase the Star Series Starter Pack at
                  Jakarta, 5 October 2023                                                                 Officer of XL Axiata, presented trophies and               the www.xl.co.id/star-series webstore starting
                  The AXIS Nation Cup 2023, Indonesia’s biggest high school championship, will            prizes to the champions during an exuberant                July 2023.
                  enter the grand finals. Ten teams have advanced to the tournament’s final round         celebration
                  and will compete for a total prize of Rp435 million. This grand final event will take
                  place on 15 October 2023 at Istora Senayan in Jakarta, and will feature music
                                                                                                                                                                     Pekanbaru, 31 October 2023
                  performances by JKT48 and Diskoria, as well as influencer Fun Match matches
                                                                                                          Palembang, 18 October 2023                                 XL Axiata continues to expand its Fixed
                  between the Shafira Ika Putri team (National Team) and Aganta VS Vonny Felicia          XL Axiata through the XL Axiata Peduli                     Mobile Convergence (FMC) service network
                  and Ciccio Manassero (Actor) teams.                                                     program provides assistance to communities                 in Sumatra. XL SATU Fibre is now available
                                                                                                          affected by haze in South Sumatra and Jambi.               in Bandar Lampung City - Lampung, Padang
                                                                                                          In collaboration with Yayasan Benih Baik                   - West Sumatra, and Pekanbaru - Riau as
                  Jakarta, 5 October 2023                                                                 (Benihbaik.com), XL Axiata distributes healthy             of 4 August 2023. As a result, XL SATU
                  In “The 14th IICD Corporate Governance Awards” held by The Indonesian Institute         food packages to community living in Lubuk                 Fibre currently serves nine cities/regencies,
                  for Corporate Directorship (IICD) on 18 September at the Financial Hall, Graha          Rupai Village, Rubit District, North Musi Rawas            having previously reached Medan, Binjai, Deli
                  CIMB Niaga Building in Jakarta, XL Axiata once again recognised with the awards.        Regency, in RSS Bhakti Guna Housing, Tj.                   Serdang, Palembang, Banyuasin, and Batam.
                  XL Axiata received two accolades at the 14th IICD Corporate Governance awards           Seketo Village, and in Alam Indralaya Lestari              This expansion will also continue in response
                  ceremony, for Top 50 Big Capitalization Public Listed Company and Best Role             Housing, Indralaya District, Ogan Ilir Regency,            to many public requests received via the XL
                  of Stakeholders. Ranty Astari Rachman, Group Head Corporate Secretary of XL             South Sumatra. The aid packages included                   HOME satu.xl.co.id website and social media.
                  Axiata, accepted the prize personally.                                                  masks, vitamins, eye drops, and milk.                      XL Axiata is expanding its FMC network
                                                                                                                                                                     throughout Sumatra, which has reached more
                                                                                                                                                                     than 235,000 homepasses and will continue to
                  Jakarta, 7 October 2023                                                                 Jakarta, 20 October 2023                                   expand in various regions.
                  Celebrating 27 years of XL Axiata’s efforts for Indonesia’s #JadiLebihBaik,             XL Axiata launched an e-SIM service for all
                  XL Axiata once again presents bonuses and promotions to all loyal customer              customers and Indonesian earlier this year.
                  segments. This special program applies to XL Prepaid, XL PRIORITAS, AXIS, XL            This latest innovative service from XL Axiata
                  SATU Fibre, and XL Axiata Business Solutions. During October 2023, subscribers          provides several benefits that can support
                  can get attractive deals and benefits through myXL, AXISNet, and sales channels         customers communication needs. Furthermore,
                  such as as Tokopedia, Shopee, blibli, Dana, OVO, Grab, Gojek, and Gopay.




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 2023 EVENT HIGHLIGHTS                                                                                                                                                                          2023 EVENT HIGHLIGHTS




                Jakarta, 1 November 2023                                                                       Pamekasan, 10 November 2023                                   Pontianak, 14 November 2023
                AXIS continues to strengthen its position as a youth brand by presenting the first             XL Axiata always ensures network quality in                   XL Axiata held a "Sisternet Goes To Campus"
                new innovation in Indonesia. The latest innovation is "Teng-Go" package, which allows          Madura. This is necessary as on this Salt Island,             program at Tanjungpura University, Pontianak,
                customers to access social media easily and simply. The Teng-Go package provides               XL Axiata holds the largest market share, with                West Kalimantan. With the theme "Recognise,
                social media access services based on usage time, not quota. Time purchased will not be        a total of 1 million customers spread across                  Realise and Overcome Bullying", XL Axiata
                wasted, because customers are given Play and Pause features. This innovative Teng-Go           nearly 500 villages/urban villages, 65 sub-                   invited more than 2,000 Tanjungpura
                package can be purchased through AXISNet app.                                                  districts, and four districts. In addition to the             University female students to open their
                                                                                                               continuously increasing number of customers,                  horizons and together discuss a number of
                                                                                                               the traffic of XL Axiata's service usage has                  women's issues, and find solutions. Chief
                Jakarta, 2 November 2023                                                                       also been increasing. In the last two years,
                                                                                                                                                                             Corporate Affairs Officer of XL Axiata, Marwan
                                                                                                                                                                             O. Baasir together with the Vice Rector for
                XL Axiata through XL Axiata Business Solutions (XLABS) continues to enlarge its                traffic has increased by up to 83%. XL Axiata
                                                                                                                                                                             Cooperation of Tanjungpura University, Dr. rer.
                contribution in the development of digitisation in the rail transportation and manufacturing   has also introduced the XL SATU Fiber service                 nat. Ir. R. M. Rustamaji, M.T., IPU opened the
                industries. In early November 2023, XLABS established a strategic partnership in the           in Madura.                                                    event at Tanjungpura University Auditorium.
                implementation of digital solutions with PT Moda Integrasi Transportasi Jabodetabek
                (MITJ). The collaboration includes reliable connectivity to support the implementation
                                                                                                               Jakarta, 13 November 2023
NOVEMBER 2023




                of digital solutions through the use of Information and Communication Technology to                                                                          Jakarta, 16 November 2023
                improve services for the community and support sustainable business. Through this              XL Axiata is now a member of Kadin Net Zero
                                                                                                                                                                             AXIS' commitment to support various
                collaboration, both companies will optimise their networks, infrastructure and technology      Hub. The purpose of this collaboration is as a
                                                                                                                                                                             programs to develop the characteristics
                to provide convenience for users of integrated railway transportation modes.                   forum for XL Axiata to exchange knowledge
                                                                                                                                                                             of Indonesian youth continues. This time,
                                                                                                               and information, broaden its horizons, and
                                                                                                                                                                             AXIS presents AXISLABS 2023 which
                                                                                                               also share resources in order to realise a low
                                                                                                                                                                             invites students to collaborate to express
                Jakarta, 4 November 2023                                                                       emission ecosystem in Indonesia. XL Axiata's
                                                                                                                                                                             creative ideas and ideas and develop
                                                                                                               participation in this community is in line with
                The big event FIFA U-17 World Cup in Indonesia will be held soon. XL Axiata has prepared                                                                     them into innovative works. So far, the
                                                                                                               its goal to become a telecommunications
                a strengthened telecommunications and data network in all cities hosting the FIFA                                                                            AXISLABS program has resulted in two new
                                                                                                               company in Indonesia that pays attention to
                U-17 World Cup. There are four cities that will be the location of the matches, namely                                                                       feature developments from AXISNET. AXIS
                                                                                                               the principles of sustainability in business.
                Jakarta, Bandung, Surakarta and Surabaya. For this reason, XL Axiata has strengthened                                                                        is committed to launching both feature
                                                                                                                                                                             development ideas.
                its network in advance, including by adding capacity and deploying mobile BTS (base
                transceiver station). This network strengthening step targets at least 16,000 BTS in four
                                                                                                               Pamekasan, 13 November 2023
                cities, including by deploying 3 units of mobile BTS.                                          XL Axiata continues to encourage the                          Simalungun, 19 November 2023
                                                                                                               application of digital technology among Islamic
                                                                                                               boarding schools. One of them is at Miftahul                  XL Axiata through the XL Axiata Taklim Council
                Malang, 7 November 2023                                                                        Ulum Sekar Anyar Islamic Boarding School,                     (MTXL Axiata) inaugurated the clean water
                                                                                                               Pamekasan, Madura. At this Islamic boarding                   facilities project in Dairi Regency, Saturday
                Entering its 27th year serving Indonesia, XL Axiata continues to strengthen its support for
                                                                                                               school, XL Axiata teaches students to utilize                 (18/11) and Simalungun Regency, Sunday (19/11).
                social programs. Among others, this support targets three areas, namely Women MSMEs                                                                          The clean water facility project is ready for use,
                                                                                                               Internet of Things (IoT) based solutions for
                through the Sisternet program, Islamic boarding schools, and people with disabilities.         maggot cultivation. In this educational project,              located at the Al-Asma Mosque, Kuta Padang
                For MSMEs, XL Axiata organises training for MSMEs that are started and managed by              XL Axiata also collaborated with partners of                  Village, Sidikalang District, Dairi Regency, and at
                women. Through Sisternet, this program includes comprehensive training and capital             Benihbaik Foundation at the inauguration event                the Taqwa Mosque, Limag Raya Dusun II Village,
                assistance. Malang City, East Java is the first place to hold this program, which will be      for the operation of the Maggot cultivation                   Raya District, Simalungun Regency, North
                implemented starting 6 November 2023. With the theme "Supporting the Effectiveness             facility which took place on 9                                Sumatra Province. Present at the inauguration
                of Capital Utilisation for Women MSMEs", XL Axiata is working with partners namely             November 2023.                                                included the Director of Finance & Solution
                Huawei, PT Tower Bersama, PT Solusindo Kreasi Pratama, PT Era Bangun Telecomindo,                                                                            at MTXL Axiata Central, Cartesius Nugroho
                Fiberhome, Mitratel, Alita, Dentsu International Indonesia, PT Pura Barutama as well as                                                                      Victorianto, Chairman of MTXL Axiata West
                                                                                                                                                                             Region, Maf'ul Taufiq, and local community
                Benihbaik Foundation, Bloggercrony Indonesia Community, Peak Performance Indonesia,
                                                                                                                                                                             leaders.
                Resellerun, Amangtiwi Malang, and Mom Digipreneur.




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2023 EVENT HIGHLIGHTS                                                                                                                                                          2023 EVENT HIGHLIGHTS




                                                                                                 Garut, 4 December 2023
                                                                                                 In its 27th year of serving Indonesia, XL Axiata through XL Axiata Baik program
                                                                                                 continues to strengthen support for people with disabilities. During the first weekend
                                                                                                 of December 2023, Chief Human Capital Officer of XL Axiata, Hira Kurnia led a
                                                                                                 dozen XL Axiata employees who are members of the Bikers of XL Axiata and MTXL
                                                                                                 to hold a series of activities in the form of donations of supporting facilities for
                                                                                                 teaching and learning activities at SLB C Yayasan Karya Bakti, to teaching activities
                                                                                                 at SLB C Nusantara Kita, Garut. In addition, the group of XL Axiata employees also
                                                                                                 provided donation for the homeless community and the poor around the Raudhatul
                                                                                                 Faizin Mosque, Jonggol District, Bogor Regency.




                                                                                                                                                                                                           DECEMBER 2023
                                                                                                 Jakarta, 6 December 2023
                                                                                                 Axiata Group Berhad (“Axiata” or “the Group”) today announced that it is driving
                                                                                                 forward the structural transformation of its Indonesian subsidiaries, XL Axiata
                                                                                                 and Link Net, to accelerate the strategic shift towards becoming a ServeCo and
                                                                                                 a FibreCo. This strategic move aims to bolster the position in optimising the
                                                                                                 opportunities within Indonesia's underpenetrated Fixed Broadband (“FBB”) and
      Medan, 22 November 2023                                                                    Fixed Mobile Convergence (“FMC”) markets. XL Axiata and Link Net have reached
                                                                                                 non-binding agreements, encompassing the transfer of Link Net's FBB business
      To commemorate World Children's Day, XL Axiata together with the journalist community
                                                                                                 including its 750,000 customers to XL Axiata and the roll out of an additional 2
      in Medan held a routine blood donation at the Grha XL Medan office, Jalan Diponegoro       million new homes passed by Link Net, which will enable XL Axiata to deliver FBB
      No. 5 Medan. The results of this social action will be channeled to the Medan Children's   and FMC services for its growing customers and the wider Indonesian community.
      Oncology Foundation (YOAM) for further distribution to children suffering from cancer.     Upon completion of the additional 2 million roll-out, Link Net will enable nearly 6.5
                                                                                                 million access to home passes as a leading wholesale FibreCo.

      Garut, 24 November 2023
      Garut Resort Police (Polres) managed to arrest a group of fraudsters who pretended         Surabaya, 8 December 2023
      to be XL Home service officers in Karangpawitan District, Garut Regency, on Monday         XL Axiata's sustainable social responsibility program (CSR) has once again received
      afternoon (November 21). In the arrest operation, the police managed to secure two         public appreciation. This time, XL Axiata received the Corporate Social Responsibility
      suspected perpetrators who posed as XL Home officers, namely DR (29 years old),            (CSR) Award 2023 from the Pamekasan Regency Government, Madura, as one
      a resident of Cikole Sukabumi, and GO (28 years old), a resident of Baros Sukabumi.        of the companies that have helped realize development programs in Pamekasan
                                                                                                 Regency, which took place at the Azana Frontone Hotel, Pamekasan, last Monday
      From the two of them, several pieces of evidence were also secured in the form of
                                                                                                 (4/12).
      cash amounting to Rp 306,500, a 1-unit gold Yamaha NMAX motorcycle, five STB
      chargers, three XL Home brand STBs, and six iForte routers.
                                                                                                 Surabaya, 8 December 2023
      Jakarta, 27 November 2023                                                                  XL Axiata held "XL Axiata Goes To Campus - Early Career Coach" program at the
                                                                                                 Faculty of Computer Science, Brawijaya University, Malang, East Java. With the
      XL Axiata succeeded in winning the SMK3 Gold Flag (Occupational Safety and Health          theme "Mastering Data Analytics in Telecommunications Company", XL Axiata in
      Management System) from the Ministry of Manpower (Kemenaker) of the Republic               collaboration with the faculty and lecturers of FILKOM Brawijaya University, invited
      of Indonesia. Director & Chief Technology Officer of XL Axiata as well as Chairman         more than 100 students of Brawijaya University to open their insights in terms of the
      of the XL Axiata Occupational Safety and Health (P2K3) Advisory Committee, I               role of data analysts in maximising company performance in the telecommunications
      Gede Darmayusa received the award in Jakarta, on Wednesday (22/11). The Gold               industry. In addition, in this event XL Axiata provided career coaching material to
      Flag is an award, in addition to a certificate for companies that have implemented         students and new graduates, especially on Data Analytics career path as one of the
      SMK3. This is regulated in Government Regulation Number 50 of 2012 to determine            most needed careers in the future.
      whether a company passes the SMK3 audit or not. The SMK3 gold flag is awarded
      to companies with a score between 85-100% of the selected company category
      (initial/ transitional/ advanced).




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2023 EVENT HIGHLIGHTS                                                                                                                                                                                      2023 EVENT HIGHLIGHTS




      Jakarta, 12 December 2023                                     Surabaya, 16 December 2023                            Jakarta, 19 December 2023                                   Jakarta, 21 December 2023
      Coinciding with a decade of the student                       AXIS is again holding a talent and creativity         XL Axiata through XL PRIORITAS has established              XL Axiata consistently presents various services
      character development program, XL Axiata                      search program for retail outlets and                 a strategic collaboration with PT Bank Negara               and innovations to improve customer satisfaction
      Future Leaders (XLFL) 2023 held another                       customers, namely AXISELEB 2023. As in                Indonesia Tbk (BNI) to launch the BNI – XL                  and experience. For all loyal XL PRIORITAS
      National Conference 2023. A total of 190                      previous years, through this event, AXIS              PRIORITAS credit card Co-Branding product for               customers, XL Axiata presents the latest
      awardee students who have completed the                       wants to show support for customers and
                                                                                                                          all BNI customers and XL PRIORITAS customers.               service, PRIO Club, as a form of appreciation
      10th batch of the XLFL program for two years                  the community to be able to develop their
                                                                                                                          Through this collaboration, BNI-XL PRIORITAS                and customer trust in XL PRIORITAS. This new
      graduated in Jakarta on Sunday (10/12). In its                talents and interests by utilizing digital
      one-decade journey, the program has also                      media. AXISELEB 2023 was attended by                  card holders including XL PRIORITAS customers               service can be enjoyed by all XL PRIORITAS
      produced around 75 social innovation projects                 participants from the provinces of East               can enjoy various attractive offers starting with           customers on 12 December 2023. Every XL
      initiated by the awardees based on social                     Java, Bali, and Nusa Tenggara. After going            a 20% discount on PRIORITAS bills for up to                 PRIORITAS customer will automatically join PRIO
      problems from time to time. The 10th batch                    through several judging phases, 12 finalists          5 months and various other attractive offers.               Club and can immediately enjoy the various
      of graduates came from various campuses                       were selected and presented to show their             Offers can be obtained starting December 19,                benefits provided from the first day the card is
      located in six provinces, such as Bandung                     talent directly in front of the jury which was        2023.                                                       activated, without having to collect or redeem
      Institute of Technology (ITB), Brawijaya                      held in Surabaya, Saturday (16/12).                                                                               points first.
      University (UB), Gadjah Mada University
      (UGM), and so on. Just like in previous years,                                                                      Jakarta, 20 December 2023
      XL Axiata also mentored and even facilitated                  Medan, 17 December 2023                               XL Axiata continues to increase its contribution            Jakarta, 22 December 2023
      training on the utilization of Internet of Things
                                                                    XL Axiata continues to strengthen customer            to women's empowerment. One of its efforts is               XL Axiata, Indosat Ooredoo Hutchison (Indosat
      (IoT) technology for the awardees, which
                                                                    service as one of the spearheads of efforts           promoting the #PerempuanNaikKelas campaign                  or IOH), Axiata Digital Labs (ADL), and Amazon
      began in 2019. This project also served as a
                                                                    to improve the customer experience. One               by continuing to improve the benefits of the                Web Services (AWS) proudly introduce
      requirement for their graduation from the XL
                                                                    of the strategic steps that has been realized         Sisternet application to become the #1 upskilling           the SinergiAPI Portal, the first API portal in
      Axiata Future Leaders program.
                                                                    is the launch of customer service in a new
                                                                                                                          application for Indonesian women. For this                  Indonesia based upon GSMA’s Open Gateway
                                                                    concept called ''XL AXIS Service Point''. Since
                                                                                                                          reason, the features in the Sisternet application           initiative which aims to empower developers
      Jakarta, 13 December 2023                                     its introduction to customers and the public
                                                                                                                          are also continuously reviewed and evaluated to             and enterprises by offering universal access to
                                                                    in September 2023, 100 XL AXIS Service
      XL Axiata has partnered with CATCHPLAY+                       Points have been available in more than 70            ensure that the needs of Indonesian women are               network operator APIs. GSMA Open Gateway
      to    deliver  premium     quality  content                   cities/regencies throughout Indonesia. This           accommodated in various aspects. At the end of              APIs are defined, developed, and published in
      seamlessly. Through this collaboration, XL                    new concept of customer service outlets,              2023, the Sisternet application again introduced            CAMARA, the open-source project driven by
      Axiata customers can now access a variety                     among others, is to help customers activate           several new features, whose creation was based              the Linux Foundation.
      of premium Blockbuster movies and popular                     forfeited cards, card replacement services,           on input from some parties. The introduction of
      series through the website or download the                    and XL Priority lists.                                Sisternet's new features was carried out directly
      CATCHPLAY+ application via smartphones
                                                                                                                          by the Director & Chief Enterprise Business and             Jakarta, 22 December 2023
      starting 7 December 2023 with bundled data
      packages, making it easy to watch family                                                                            Corporate Affairs Officer of XL Axiata, Yessie D.           XL Axiata, Indosat Ooredoo Hutchison (Indosat
      favourite content anywhere and anytime.
                                                                    Jakarta, 18 December 2023                             Yosetya, and Independent Commissioner of XL                 or IOH), Axiata Digital Labs (ADL), and Amazon
      The signing of the collaboration was carried                  Ahead of the Christmas and New Year (Nataru)          Axiata, Yasmin Wirjawan, in a special event in              Web Services (AWS) introduced SinergiAPI,
      out by Chief Marketing Officer of XL Axiata,                  holidays, XL Axiata has ensured network               Jakarta on Wednesday (11/20).                               which is the first API Portal in Indonesia as a
      Alfons Bosch Sansa and Country Manager of                     readiness in the face of possible traffic spikes in                                                               follow-up to the GSMA Open Gateway initiative.
      CATCHPLAY+ Indonesia, Dhini W Prayogo in                      all services. Based on traffic spikes in previous                                                                 This collaboration is conducted to empower
      Jakarta, Wednesday (13/12).                                   years, XL Axiata predicts that there will be 2-3      Sidoarjo, 21 December 2023                                  application developers and companies by
                                                                    times increase in traffic compared to average
                                                                                                                          XL Axiata continues to expand the application               offering universal access to API services provided
                                                                    traffic on normal weekdays and an increase of
                                                                    around 20% compared to last year's Nataru             of digital Internet of Things (IoT) solutions               by network operators. The GSMA Open Gateway
      Tapak Tuan, 14 December 2023                                                                                        among Islamic boarding schools (ponpes).                    API was formulated and developed by CAMARA,
                                                                    traffic.
      XL Axiata distributed donations to flood                                                                            After previously in Pamekasan, this time                    which is an open-source project supported by
      victims in South Aceh Regency and Southeast                                                                         XL Axiata implemented this solution at the                  the Linux Foundation.
      Aceh Regency, Aceh Province. Donations sent                                                                         Madrasatul Quran At Tauhid Islamic Boarding
      packages of basic daily necessities in the form                                                                     School, Sidoarjo, East Java. XL Axiata teaches
      of rice, eggs, sugar, cooking oil, packaged fish,
                                                                                                                          students to use IoT for maggot cultivation and
      bottled drinking water, medicines, and others.
                                                                                                                          social entrepreneurship together with partners
      Donations were handed over to local residents
      in Ladang Rimba Village, Central Trumon                                                                             of the Benihbaik Foundation, XL Axiata
      District, South Aceh Regency, and Rikit Bur                                                                         inaugurated this digital facility in Sidoarjo, on
      Village, Bukit Tusam District, Southeast Aceh                                                                       Thursday (21/12).
      Regency, Aceh Province, Wednesday (13/12).



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AWARDS &
                                                                                                                                                                                                       AWARDS & CERTIFICATES 2023



CERTIFICATES 2023

AWARDS 2023                                                                                                            4   ICIO AWARDS 2023                                            9    APRESIASI INDEX TEMPO-IDNFINANCIALS 52

                                                                                                                           Yessie D. Yosetya, Director & Chief Digital                      The Main Index, High Growth and High Market
                                                                                                                           Transformation & Business Enterprise of XL Axiata,               Capitalization     Award      –   INDEX      TEMPO-
                                                                                                                           was named The Most Influential CIO 2023 at the                   IDNFinancials 52 was held by Tempo IDN in
                                                                                                                           iCIO Awards 2023 in Jakarta. The honour was received             conjunction with the Issuer Appreciation Night. This
                                                                                                                           as a result of the jury’s valuation that she was among           award was presented to XL Axiata since it was deemed
                                                                                                                           the CIOs who successfully became an innovator in the             to have improved its financial performance portfolio
                                                                                                                           adoption and utilisation of digital technology that aim          in the last five years to March 2023 by becoming a
                                                                                                                           to enhance value and best performance in alignment               constituent of the Tempo Index - IDN Financials 52.
                                                                                                                           with business objectives.
                                                                                                                                                                                      10    SELULAR AWARDS 2023
                                                                                                                       5   CUSTOMER CONTACT CENTER SERVICE
                                                                                                                           EXCELLENCE AWARD 2023                                            XL Axiata received the “Best Fixed Mobile
                                                                                                                                                                                            Convergence: XL SATU and Most Engaging Brand in
                                                                                                                           Through the Customer Contact Center (CCC) at the                 Social Media for Telco” awards at the Seluar Awards
                                                                                                                           Customer Contact Center Service Excellence Award                 2023 “Moving To The Next Level”.
                                                                                                                           2023 event held by Marketing Magazine, XL Axiata
                                                                                                                                                                                            Chief Corporate Affairs of XL Axiata, Marwan
                                                                                                                           received the “Excellence Service Performance”
                                                                                                                                                                                            O.Baasir, achieved the award for Excellence in
                                                                                                                           award for 2 categories, namely:
                                                                                                                                                                                            Performance. The award was given to Marwan
                                                                                                                           •    Call Center Telecommunication
                                                                                                                                                                                            O. Baasir based on the jury’s assessment of him
                                                                                                                           •    Email     Center     non-Banking-Financing-
                                                                                                                                                                                            as an individual who has successfully innovated
                                                                                                                                Insurance
                                                                                                                                                                                            in driving the implementation and utilization of
                                                                                                                                                                                            digital technology, thereby enhancing value and
                                                                                                                       6   INDONESIA HUMAN RESOURCES AWARD 2023                             performance in line with business objectives.

                                                                                                                           At the Indonesian Human Resources Awards 2023
                                                                                                                                                                                       11   HR ASIA BEST COMPANIES TO WORK FOR IN
                                                                                                                           held by Warta Ekonomi Group, XL Axiata through
                                                                                                                                                                                            ASIA AWARD 2023
                                                                                                                           its subsidiary, PT Kuadran Satu Komunika (Kuadran1
                                                                                                                           Komunika), received an award in the category of
                                                                                                                                                                                            XL Axiata received an award for the “Best
                                                                                                                           “The Best HR Management for The Outstanding
                                                                                                                                                                                            Companies to Work for in Asia – Indonesia
                                                                                                                           HR Transformation Initiatives to Maintain
                                                                                                                                                                                            Chapter, and Digital Transformation from the HR
                                                                                                                           Company Agility and Productivity”.
                                                                                                                                                                                            Asia Best Companies to Work for in Asia Awards
                                                                                                                                                                                            2023.
                                                                                                                       7   ASIAN TELECOM AWARDS 2023

                                                                                                                                                                                       12   MARKETEERS SUSTAINABLE MARKETING
                                                                                                                           XL HOME services received the prestigious Asian
                                                                                                                                                                                            EXCELLENCE AWARD
                                                                                                                           Telecom Awards 2023 which took place in Singapore.
                                                                                                                           In the event initiated by Asia Telecom magazine, XL
1     MATA LOKAL AWARD                                       2   BEST PERFORMING VENDOR 2022                                                                                                In the Marketeers Sustainable Marketing Excellence
                                                                                                                           HOME received two categories, namely Broadband
                                                                                                                                                                                            Award event held by Marketing magazine, XL
                                                                                                                           Telecom Company of the Year - Indonesia
      XL Axiata received an award through Sispreneur             XL Axiata Business Solutions received the Best                                                                             Axiata received an award for the Corporate Social
                                                                                                                           and Marketing & Brand Initiative of the Year –
      program. The program dedicated to women’s                  Performing Vendor 2022 award from DANA. XL                                                                                 Responsibility of The Year category. This event
                                                                                                                           Indonesia.
      empowerment earned an award for its commitment             Axiata Business Solutions is considered to have                                                                            is a competition and award for companies and
      to women’s empowerment. XL Axiata received                 strengthened DANA’s business by providing effective                                                                        organisations that are considered successful in
      an award for the Best Mixed Media Campaign                 and efficient ICT solutions for DANA’s business.      8   INDONESIA WOW BRAND 2023                                         implementing sustainable marketing that has an
      category with the theme of Entrepreneurship at                                                                                                                                        impact on strengthening the economy, community
      the Tribun Network Mata Lokal Award event                                                                            XL Axiata through XL Prepaid and Live.On service                 empowerment, and environmental conservation.
                                                             3   STRONG PARTNER
                                                                                                                           products again recognised at the WOW Brand                       The award was presented online.
                                                                                                                           Festive Day 2023. In this event, XL Prabayar received
                                                                 XL Axiata Business Solutions received the “Strong
                                                                                                                           the Celular Operator and Live.On categories for
                                                                 Partner” award from Home Credit Indonesia.
                                                                                                                           the Digital Operator category.




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AWARDS & CERTIFICATES 2023


                                                                                                                                                                                                            CERTIFICATES 2023


13   TOP GRC AWARDS 2023                                       18   SPEX2 AWARD 2023 UNTUK KATEGORI
                                                                    THE BEST SPEX2 COMPANY IN
     The public has once again recognised XL Axiata’s
                                                                    TELECOMMUNICATION INDUSTRY
     commitment to applying ESG principles in its
                                                                                                                                           CERTIFICATES                             VALIDITY                           ISSUERS
     business operations. XL Axiata received the “Very
                                                                    XL Axiata is the only operator to receive the award as
     Good” award at the TOP GRC (Governance, Risk,
                                                                    The Best SPEx2 Company in the telecommunications         ISO 9001:2015 Quality         Management      5 January 2027             British Standards Institute
     and Compliance) Awards 2023 for successfully
                                                                    category, as it is considered to have successfully       System (Recertification)
     applying ESG and GRC approaches in in managing
                                                                    implemented a digital transformation strategy
     the company.
                                                                    that provides added value to the company and             ISO 20000-1:2018 IT Service Management        14 January 2027            British Standards Institute
                                                                    stakeholders.                                            System (Recertification)
14   14TH IICD CORPORATE GOVERNANCE AWARD
     2023                                                                                                                    Sustainalytics                                1 Year                     Morningstar Sustainalytics
                                                               19   LIPUTAN6.COM ANUGERAH INSPIRATIF AWARDS
                                                                    AT THE FESTIVAL 6 2023 (8-9 JULI 2023)                   (Medium Risk score at 28,3)		                 (April 2023 - April
     XL Axiata once again received a public award at                                                                                                                       2024)
     “The 14th IICD Corporate Governance Awards”
                                                                    The first award, ‘Telco Inspiratif Pengembangan
     held by the Indonesian Institute for Corporate                                                                          ISO 22301:2019 Business Continuity            11 December 2024           British Standards Institute
                                                                    Kemajuan Digital Perempuan Indonesia,’ was
     Directorship (IICD) at the Financial Hall, Graha CIMB                                                                   Management System (Surveillance)
                                                                    presented to XL PRIORITAS service. XL Axiata
     Niaga Building, Jakarta. XL Axiata received two
                                                                    Business Solutions received the second award,
     awards for two categories, namely:                                                                                      ISO    14001:2015       Environmental         1 September 2025           British Standards Institute
                                                                    ‘Provider Inspiratif Akselerasi Kemajuan UMKM
     •    Top 50 Big Capitalization Public Listed                                                                            Management System (Surveillance)
                                                                    Indonesia
          Company
     •    Best Role of Stakeholders                                                                                          ISO 45001:2018 Occupational Health and        1 September 2025           British Standards Institute
                                                               20   EXCELLENCE IN INNOVATION VIDEO AWARD                     Safety Management System (Surveillance)
                                                                    ON DIGITAL NATION AWARD 2023 FROM M360
15   ASIAN TECHNOLOGY EXCELLENCE AWARDS
                                                                    APAC (7-8 SEPTEMBER 2023)                                ISO 27001:2013 Information Security           25 November 2026           British Standards Institute
     XL Axiata through XL Axiata Business Solutions                                                                          Management System (Resertifikasi)
     (XLABS)     received    the     international Asian            Sisternet received Digital Nation Award 2023
     Technology Excellence Awards for the category of               category Excellence in Innovation Video Award. The       Occupational  Health        and      Safety   December 2026              Ministry of Manpower
     “Indonesia Technology Excellence Award for                     category include best demonstration of Innovation        Management System
     ICT Telecommunication” in Bangkok. This award                  in mobile technology in the advancement of digital
     recognises XLABS’ commitment to becoming a                     transformation of a nation (50% of the score) and        Contractor Safety Management System           March 2024                 Eni Muara Bakau
     trusted ICT service provider in Indonesia.                     best narrative about the company’s innovative            High Risk Project
                                                                    products, services or programs that are being used
                                                                    to support the digital transformation of a nation (50%   Contractor Safety Management System           September 2025             PT Pertamina Persero
16   ANUGERAH INOVASI INDONESIA 2023
                                                                    of the score).                                           High Risk Project
     XL Axiata through XL Axiata Business Solutions
     (XLABS) received the “Indonesia Innovation                                                                              ICA Certificate in Compliance                 -                          International Compliance Association
                                                               21   TECHNOLOGUE AWARD 2023 (SEPTEMBER
     Award 2023” for the External Relations category                2023)
     with Smart Mining: Digitalisation for Greener                                                                           Business     Continuity       Management      30 August 2025             National Professional Certification
     Future innovation. This award was initiated by IDX                                                                      Professional                                                             Agency
                                                                    XL Axiata received the Best Telco Brand category. A
     Channel with the theme ‘Advancing Agile Innovation             total of 9 companies in the telecommunications and
     for Sustainable Growth’.                                                                                                Certified Information Systems Auditor         31 January 2023            Certified   Information     Systems
                                                                    technology sector were involved in the nomination.
                                                                                                                                                                                                      Auditor – An ISACA Certification
                                                                    In selecting the nominees, the Technologue.id team
17   SERVICE QUALITY (SQ) AWARD UNTUK                               conducted an evaluation through an editor’s choice       Certified Risk Management Practices           30 August 2025             National Professional Certification
     XL CENTER                                                      who are experienced in their field.                                                                                               Agency

     XL Axiata received an award for its customer service      22   MOST LOVED RAMADAN ADS 2023 BY KANTAR                    Sustainalytics                                1 Year                     Morningstar Sustainalytics
     center. The Grade Diamond Service Quality Award in                                                                      (Medium Risk score at 28,3)                   (April 2023 - April
     the Cellular Telecommunication category through the            Corporate Brand and Segment Brands created a                                                           2024)
     XL Center was achieved by XL Axiata at the Service             collaborative campaign during Ramadan, “Ada Untuk
     Quality (SQ) Award 2023, organized by Marketing                Kebaikan”, which proved effective in improving Brand     ESG Disclosure Transparency         Awards    1 Year                     Investor Trust
     Magazine.                                                      Linkage and Reputation. The campaign also received       2023 (Predikat Committment)
                                                                    Most Loved Ramadan Ads 2023 from Kantar.
                                                                                                                             Corporate Social Responsibility of the Year   1 Year                     Marketeers

                                                                                                                             Corporate Social Responsibility Award         1 Year                     Pamekasan Regency Municipality




320                                PT. XL Axiata Tbk | Integrated Annual Report 2023                                                                         PT. XL Axiata Tbk | Integrated Annual Report 2023                                321
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SHAREHOLDERS
                                                                                                                                                                                                                            SHAREHOLDERS COMPOSITION



COMPOSITION
                                                                                                                                                 Shareholders based on Classification
                                                                                                                                                 as of 1 January 2023
                                                                                                                                                                                                       TOTAL
                                                                                                                                                                   SHAREHOLDERS                                              TOTAL SHARES                  %
Shareholders Composition                                                                                                                                                                           SHAREHOLDERS
as of 1 January 2023 and 31 December 2023                                                                                                        Local Investors
                                                                 1 JANUARY 2023                               31 DECEMBER 2023                   Indonesia Individuals                                          23,643                525,401,870          4.00202%
               SHAREHOLDERS
                                                           TOTAL SHARES                  %              TOTAL SHARES                  %          Cooperatives                                                         6                    351,100         0.00267%

 Axiata Investments (Indonesia) Sdn. Bhd                          8,697,163,762         66.25%                 8,697,163,762        66.25%       Foundation                                                          14                30,281,799          0.23066%

 Saham Treasuri                                                      56,487,800          0.43%                   56,487,800           0.43%      Pension fund                                                       90                 159,721,472             1.21661%

 Publik                                                           4,374,779,103         33.32%                 4,374,779,103        33.32%       Insurance                                                         160                 589,397.315          4.48947%

                                                                                                                                                 Limited liabilities Companies                                      98                153,662,658            1.17046%

                                                                                                                                                 Mutual Funds                                                      230                666,978,090           5.08041%
Shares Ownership by Members of the Board of Directors and Board of Commissioners
                                                                                                                                                 Sub-Total                                                      24,241          2,125,794,304             16.19230%
As of 1 January 2023 and 31 December 2023
                                                                                                                                                 Foreign Investors
                                                                                1 JANUARY 2023                    31 DECEMBER 2023
       SHAREHOLDERS                           POSITION                                                                                           Foreign Individuals                                                 77                23,022,912           0.17536%
                                                                         TOTAL SHARES               %          TOTAL SHARES            %
                                                                                                                                                 Foreign Institutions                                              268           10,979,613,449           83.63234%
 The Board of Commissioners and Directors
                                                                                                                                                 Sub-Total                                                         345         11,002,636,361             83.80770%
 Dr. Muhamad Chatib Basri           President Commissioner                                   -            -                     -           -
                                                                                                                                                 Total                                                          24,586          13,128,430,665         100.00000%
 Vivek Sood                         Commissioner                                             -            -                     -           -

 Dr. Hans Wijayasuriya              Commissioner                                             -            -                     -           -
 Dr. David R. Dean*                 Commissioner                                             -            -                     -           -
                                                                                                                                                 Shareholders based on Classification
 Yasmin Stamboel Wirjawan           Independent Commissioner                                 -            -                     -           -
                                                                                                                                                 as of 31 December 2023
 Muliadi Rahardja                   Independent Commissioner                                 -            -                     -           -
                                                                                                                                                                   SHAREHOLDERS                          TOTAL               TOTAL SHARES                  %
 Julianto Sidarto                   Independent Commissioner                                 -            -                     -           -                                                        SHAREHOLDERS

 Dian Siswarini                     President Director                           11,244,622       0.086%             11,764,622     0.090%       Local Investors
 Budi Pramantika**                  Director & CFO                                           -            -                     -           -    Indonesia Individuals                                           22,760               549,467,042           4.18532%

 Feiruz Ikhwan***                   Director & CFO                                           -            -             222,134     0.002%       Cooperatives                                                          7                  276,100           0.00210%
 David Arcelus Oses                 Director & CFO - Consumer                    3,409,069        0.026%             3,534,069        0.27%      Foundation                                                           17                25,917,577           0.19742%
 Abhijit J. Navalekar               Director & CCO – Home &                      3,826,021        0,029%               3,125,421    0.024%       Pension fund                                                        94               128,438,535           0.97832%
                                    Convergence
                                                                                                                                                 Insurance                                                           175              543,441,594           4.13943%
 Yessie Dianty Yosetya              Director & CEBCAO –                          3,500,545        0.027%              2,188,845      0.017%
                                    Enterprise Business &                                                                                        Limited liabilities Companies                                       98                165,942,731          1.26400%
                                    Corporate Affairs
                                                                                                                                                 Mutual Funds                                                       216               686,555,468           4.88265%
 I Gede Darmayusa                   Director & CSTIO –                             353,924        0.003%               454,924      0.003%
                                    Technology                                                                                                   Sub-Total                                                       23,367         2,054,499,397             15.64924%

Note:
                                                                                                                                                 Foreign Investors
All members of the Board of Directors and/or all members of the Board of Commissioners do not have indirect ownership of the Company’s shares.
                                                                                                                                                 Foreign Individuals                                                 84                  18,711,112         0.14252%
* No longer served as member of the Company’s Board of Commissioners effective as of 24 December 2023
** No longer served as member of the Company’s Board of Directors effective as of 5 May 2023                                                     Foreign Institutions                                               239          11,055,220,156           84.20824%
*** Served as member of the Company’s Board of Directors effective as of 5 May 2023
                                                                                                                                                 Sub-Total                                                          323         11,073,931,268            84.35076%

                                                                                                                                                 Total                                                          23,690         13,128,430,665            100.0000%




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SHAREHOLDERS COMPOSITION
                                                                                                                                 CHRONOLOGY OF SHARES LISTING
Top 20 Shareholding
as of 1 January 2023
                                                                                                                                       & OTHER SHARES LISTING
NO       PERIOD                          NAME                           SHARES              %                STATUS

     1   1/1/2023   AXIATA INVESTMENTS (INDONESIA) SDN BHD            8,697,163,762 66.2467890       Foreign Entity

    2    1/1/2023   UOB KAY HIAN PTE LTD A/C FERRYMOUNT INVE           355,606,232      2.7086728    Foreign Entity
    3    1/1/2023   MORGAN STANLEY AND CO INTL PLC – IPB CLI           315,266,698      2.4014043    Foreign Entity                                                                                     OFFER
                                                                                                                                                                                     PAR VALUE
                                                                                                                                     CORPORATE ACTIONS              TOTAL SHARES                       PRICING      SHARES LISTING            DATE
    4    1/1/2023   BNYM RE BNYMLB RE EMPLOYEES PROVIDENTFD             247,406,771      1.8845114   Foreign Entity                                                                  PER SHARE
                                                                                                                                                                                                         (IDR)
    5    1/1/2023   DBS BANK LTD-EQUITIES-FERRYMOUNT INVESTM             177,803,117     1.3543364   Foreign Entity              Initial Public Stock Offering
    6    1/1/2023   CITIBANK NEW YORK S/A GOVERNMENT OF NORW            81,500,000      0.6207901    Foreign Entity              and listed at the Indonesia                                                        Indonesia Stock     29 September
                                                                                                                                                                     1,427,500,000        100           2,000
    7    1/1/2023   REKSA DANA SUCORINVEST EQUITY FUND                  78,486,000      0.5978323    Mutual Funds                Stock Exchange (formerly                                                           Exchange            2005
                                                                                                                                 Jakarta Stock Exchange)
    8    1/1/2023   RD SCHRODER D PRESTASI PLUS-908294000               66,984,300       0.5102232   Mutual Funds
                                                                                                                                 Limited Public Offering I with      1,418,000,000        100           2,000       Indonesia Stock     01 December
    9    1/1/2023   JPMCB NA RE – VANGUARD EMERGING MARKETS             62,944,808      0.4794542    Foreign Entity
                                                                                                                                 Pre-emptive Rights                                                                 Exchange            2009
    10 1/1/2023     CITIBANK NEW YORK S/A GOVERNMENT OF NORW             61,123,700     0.4655827    Foreign Entity
                                                                                                                                 New Incentive Shares without           10,566,332        100           5,600       Indonesia Stock     28 April 2011
    11   1/1/2023   JPCMB NA RE-VANGUARD TOTAL INTERNATIONAL             58,130,558     0.4427838    Foreign Entity              Pre-emptive Rights in the                                                          Exchange
    12   1/1/2023   ALLIANZ LIFE IND – SMARTLINK RUPIAH EQUI             56,072,100      0.4271044   Insurance                   framework of Long-Term
    13   1/1/2023   PT ELANG MAHKOTA TEKNOLOGI                          55,688,000       0.4271044   Limited Liability Company   Incentive 2010-2015 Grant
                                                                                                                                 Date I
    14   1/1/2023   PT AXA MANDIRI FINANCIAL SERVICES S/A M             46,912,700       0.4241787   Insurance
                                                                                                                                 New Incentive Shares without            7,710,279        100           5,600       Indonesia Stock     16 April 2012
    15   1/1/2023   PT PRUDENTIIAL LIFE ASSURANCE – REF                 46,565,509       0.3573367   Insurance
                                                                                                                                 Pre-emptive Rights in the                                                          Exchange
    16   1/1/2023   CHANDRA ADISUSANTO, IR                              46,176,200       0.3546921   Limited Liability Company   framework of Long-Term
    17   1/1/2023   CITIBANK NEW YORK S/A EMERGING MARKETS C            45,550,045       0.3517267   Foreign Entity              Incentive 2010-2015 Grant
                                                                                                                                 Date II
    18   1/1/2023   CITIBANK NEW YORK S/A GOVERNMENT OF NORW           44,000,000       0.3469573    Foreign Entity
                                                                                                                                 New Incentive Shares without            8,214,056        100           5,600       Indonesia Stock     12 April 2013
    19   1/1/2023   SIX SIS LTD                                        44,000,000        0.3351505   Foreign Entity
                                                                                                                                 Pre-emptive Rights in the                                                          Exchange
20 1/1/2023         RD BATAVIA DANA SAHAM - 898544000                    43,167,300      0.3351505   Mutual Funds
                                                                                                                                 framework of Long-Term
                                                                                                                                 Incentive 2010-2015 Grant
                                                                                                                                 Date III
Top 20 Shareholding                                                                                                              New Incentive Shares without            6,891,003        100           4,888       Indonesia Stock     21 April 2015
as of 31 December 2023                                                                                                           Pre-emptive Rights in the                                                          Exchange
NO        PERIOD                         NAME                          SHARES              %                 STATUS              framework of Long-Term
                                                                                                                                 Incentive 2010-2015 Grant
1        31/12/2023 AXIATA INVESTMENTS (INDONESIA) SDN BHD            8,697,163,762    66.2467890 Foreign Entity
                                                                                                                                 Date V
2        31/12/2023 UOB KAY HIAN PTE LTD A/C FERRYMOUNT INVE          355,606,232       2.7086728 Foreign Entity
                                                                                                                                 New Incentive Shares without           8,986,668         100            3,621      Indonesia Stock     04 April 2016
3        31/12/2023 BNYM RE BNYMLB RE EMPLOYEES PROVIDENTFD            328,763,371      2.5042092 Foreign Entity                 Pre-emptive Rights in the                                                          Exchange
4        31/12/2023 MORGAN STANLEY AND CO INTL PLC - IPB CLI           230,845,198       1.7583609 Foreign Entity                framework of Long-Term
5        31/12/2023 DBS BANK LTD SG S/A FERRYMOUNT INVESTMEN            177,803,117      1.3543364 Foreign Entity                Incentive 2010-2015 Grant
                                                                                                                                 Date VI
6        31/12/2023 CITIBANK NEW YORK S/A GOVERNMENT OF NORW          130,200,000        0.9917408 Foreign Entity
                                                                                                                                 Limited Public Offering II with     2,137,592,085        100            3,150      Indonesia Stock     20 May 2016
7        31/12/2023 CITIBANK NEW YORK S/A GOVERNMENT OF NORW           79,663,800      0.6068037 Foreign Entity
                                                                                                                                 Pre-emptive Rights                                                                 Exchange
8        31/12/2023 REKSA DANA SUCORINVEST EQUITY FUND                  76,257,100      0.5808547 Mutual Funds
                                                                                                                                 New Incentive Shares without           18,052,107        100           2,285       Indonesia Stock     01 April 2020
9        31/12/2023 PT. PRUDENTIAL LIFE ASSURANCE - REF                 63,817,609       0.4861023 Insurance                     Pre-emptive Rights in the                                                          Exchange
10       31/12/2023 JPMCB NA RE - VANGUARD EMERGING MARKETS              61,412,108      0.4677795 Foreign Entity                framework of Long-Term
11       31/12/2023 JPMCB NA RE-VANGUARD TOTAL INTERNATIONAL           60,089,458       0.4577048 Foreign Entity                 Incentive 2016-2020 Grant
                                                                                                                                 Date II
12       31/12/2023 PT ELANG MAHKOTA TEKNOLOGI                         55,688,000        0.4241787 Limited Liability Company
                                                                                                                                 New Incentive Shares without           18,662,246        100           2,328       Indonesia Stock     09 March 2021
13       31/12/2023 CGS-CIMB SECURITIES (SINGAPORE) PTE LTD             50,329,445      0.3833622 Foreign Entity
                                                                                                                                 Pre-emptive Rights in the                                                          Exchange
14       31/12/2023 CHANDRA ADISUSANTO, IR                             49,976,200        0.3806715 Individual Indonesia          framework of Long-Term
15       31/12/2023 REKSA DANA MANULIFE DANA SAHAM                       47,144,100     0.3590993 Mutual Funds                   Incentive 2016-2020 Grant
16       31/12/2023 CITIBANK NEW YORK S/A EMERGING MARKETS             46,930,445        0.3574719 Foreign Entity
                                                                                                                                 Date III

17       31/12/2023 UOB KAY HIAN PRIVATE LIMITED AC CLIENTS            44,570,500      0.3394960 Foreign Entity                  Limited Public Offering III with    2,403,755,889        100           2,080       Bursa Efek          20 December
                                                                                                                                 Pre-emptive Rights                                                                 Indonesia           2022
18       31/12/2023 SIX SIS LTD                                        44,000,000        0.3351505 Foreign Entity
19       31/12/2023 STATE STREET BANK-ISHARES CORE MSCI EMER           43,042,900       0.3278602 Foreign Entity
20       31/12/2023 AGGRESSIVE EKUITAS -857124000                       41,120,485        0.3132171 Insurance


324                                  PT. XL Axiata Tbk | Integrated Annual Report 2023                                                                               PT. XL Axiata Tbk | Integrated Annual Report 2023                               325
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ORGANISATIONAL
                                                                                                                                                                                                                           ORGANISATIONAL STRUCTURE



STRUCTURE

                                                                                              President Director
                                                                                                    & CEO




                                                                                                                                         Director & CCO
                                                                                                                                                                                           Director & Chief
                 Director &                                                          Director &            Director &                        Home &
                                                                                                                                                                                           Enterprise Bus. &
               CCO Consumer                                                       Chief Technology        Chief Finance                   Convergence
                                                                                                                                                                                             Corp. Affairs




                                                                                                                                                                                    Chief                        Chief               Chief
     Chief       Chief GTM                                  Chief IT, Digital,                                                Chief
                                                                                                                                                                                  Enterprise                   Corporate            Human
   Marketing                                                  & Analytics                                                  Home Business
                                                                                                                                                                                   Business                     Affairs             Capital




                                         GH Indirect        GH IT Strategy         GH Technology                                                                                 GH Enterprise
  GH Mass      GH Commercial                                                                               GH Finance     GH Home Product                 GH Corporate                                                             GH People             Corporate
                                          Channel            Planning &             Strategy &                                                                                    Product &                    GH Legal
  Segment          GTM                                                                                                      & Marketing                     Strategy                                                                Journey              Secretary
                                        Management            Architect              Assurance                                                                                    Marketing




                                                                                                                                                                                 GH National &
                                         GH Direct          GH IT Business                                                   GH Home
  GH Mass        RGH West                                                            GH Network           GH Financial                                    GH Strategic             Strategic            GH Regulatory &           GH People              GH Internal
                                          Channel          Partner & Project                                                 Business
  Segment                                                                         Planning & Design       Accounting                                      Partnership             Enterprise             Gov Relations           Development               Audit
                                        Management           Management                                                     Operations
                                                                                                                                                                                   Account




                                          GH Digital                                GH Program             GH Finance                                                            GH Regional                                       GH People          GH Transformation
  GH Mass                                                     GH IT Core                                                                                   GH Digital                                     GH Corporate
                 RGH Jabo                  Channel                                  Management              Business                                                              Enterprise                                   Services & Facility         Project
  Segment                                                      Platform                                                                                   Partnership                                    Communication
                                         Touch Point                                                        Control                                                                Account                                       Management




                                                               GH Digital            GH Service                                                                                  GH Solution &
                                        GH Commerce                                                      GH Procurement                                                                                                                                   GH Risk &
                RGH Central                                   Touchpoint             Operation                                                                                 Technical Account
                                          Planning                                                        Management                                                                                                                                     Compliance
                                                                                    Management                                                                                   Management




                                                             GH IT Digital
                                        GH Customer                                                       GH Contract                                                           GH Wholesale &
                 RGH East                                    Operations
                                       Contact Center                                                     Management                                                               Reseller




                                      GH Customer Value     GH Technology
                                        & Experience        Security & Risk
                                        Management             Control




                                                            GH Analytics &
                                                           Data Management




326                           PT. XL Axiata Tbk | Integrated Annual Report 2023                                                                                          PT. XL Axiata Tbk | Integrated Annual Report 2023                                      327
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                              CORPORATE DATA                                                                                                                                                      Fast-Tracking with Agility, & Resilience




CORPORATE STRUCTURE                                                                                                                SUBSIDIARIES, ASSOCIATES
                                                                                                                                       AND JOINT VENTURES
                                   Amanah Raya               Citigroup Nominees
       Khazanah Nasional         Trustees Berhad -          (Tempatan) Sdn. Bhd
                                                                                                 Others
            Berhad                Amanah Saham              - Employee Provident
                                                                                                 33.02%
            36.73%                  Bumiputera                    Fund Board
                                      12.45%                        17.80%




                                                 Axiata Group
                                                   Berhad*
                                                   *Controlling
                                                  Shareholders




                                               Axiata Investment                                                                                                                                   TOTAL ASSETS
                                                (Labuan) limited                                                                                           SHAREHOLDING                           PER 31 DECEMBER        OPERATIONAL
                                                                                                                  NAME                ADDRESS                                CORE BUSINESS
                                                     100%                                                                                                  PERCENTARGE                                  2023               STATUS
                                                                                                                                                                                                    (RP MILLION)

                                                                                                                                                                            Managed Service
                                                                                                                              Raya Graha Hyper, Jl.                         Provider and
                                                                                                               PT Hipernet
                                                                                                                              Makaliwe No. 24-24A               51%         Information                 270,821              Active
                                                                                                               Indodata
                                                                                                                              Jakarta Barat, DKI Jakarta                    Technology
                                                                                                                                                                            Service
                                               Axiata Investment                     Public
                     Treasury Shares              (Indonesia)                    (Shareholders                 PT Link Net    Centennial Tower Lt.                          Internet Services
                         0.43%                      Sdn. Bhd                      below 5%)                    Tbk            26 Unit D, Jl. Jenderal          20%          Provider and                                     Active
                                                    66.25%                          33.32%                                    Gatot Subroto Kav. 24-                        Cable TV                 12,636,280
                                                                                                                              25 Jakarta Selatan, DKI
                                                                                                                              Jakarta

                                                                                                               PT Princeton   Menara Astra, Jalan                           Activities relating
                                                                                                               Digital        Jenderal Sudirman               10.71%        to hosting and                                   Active
                                                                                                                                                                                                      2,394,315
                                                                                                               Group Data     Kaveling P&K V Nomor 6                        managing data
                                                                                                               Centres        Jakarta Pusat, DKI Jakarta                    centres
                                               PT XL Axiata Tbk
                                                                                                               PT One         Gedung Indosat Lantai 9                       Computer
                                                                                                               Indonesia      Jl. Medan Merdeka Barat          50%          consultancy                                    Not Active
                                                                                                                                                                                                               0
                                                                                                               Synergy        No. 21 Gambir, Jakarta                        and facility
                                                                                                                              Pusat                                         management




      PT One Indonesia                            PT Hipernet
                                                                                             PT Link Net Tbk
          Synergy                                  Indodata
                                                                                                   20%
           50%                                        51%




328                          PT. XL Axiata Tbk | Integrated Annual Report 2023                                                                   PT. XL Axiata Tbk | Integrated Annual Report 2023                                  329
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                                     CORPORATE DATA                                                                                                                                                                                 Fast-Tracking with Agility, & Resilience




PUBLIC ACCOUNTANT &                                                                                                             CAPITAL MARKET SUPPORTING
PUBLIC ACCOUNTANT FIRMS                                                                                                         INSTITUTIONS & PROFESSIONS
The Public Accountant is an independent third                   Company through the AGMS dated 5 May 2023
party appointed by XL to audit and assess whether               has appointed Lok Budianto, S.E., Ak., CPA as
the financial statements present fairly, in all material        public accountant and Public Accounting Firm
respects, the financial position of PT XL Axiata                Tanudiredja, Wibisana, Rintis & Rekan (a member
Tbk as of 31 December 2023, and the financial                   of the PricewaterhouseCoopers networks of firms)
performance and cash flows for the year ended in                as Public Accounting Firm to audit the Company’s
accordance with Financial Accounting Standards in               financial statements for the Financial Year ended 31
Indonesia.                                                      December 2023 and other audits required by the                                                                                                                                    Ginting & Reksodiputro
                                                                                                                                                PT Datindo Entrycom
                                                                Company.




                                                                                                                                                                                                                               Legal Consultant
                                                                                                                                                Jl. Hayam Wuruk No.28                                                                             in association
The procedure for appointing an Accountant and/or                                                                                               Jakarta 10120                                                                                     with Allen & Overy




                                                                                                                              Share Registrar
Public Accountant Firm has been carried out based               The AGMS also fully authorized the Board of Directors                                                                                                                             The    Energy     Building,
on the Financial Services Authority Regulation No.              of the Company to determine the honorarium and                                                                                                                                    Lantai 15
13/POJK.03/2017 where the Accountant and/or                     other requirements for the appointment of the                                                                                                                                     Sudirman Central
Public Accountant Firm must be decided by the                   public accountant, subject to approval from the                                                                                                                                   Business District
Annual General Meeting of Shareholders (AGMS)                   Company’s Board of Commissioners.                                                                                                                                                 Jl. Jendral Sudirman
based on recommendations from the Board of                                                                                                                                                                                                        Kav. 52 – 53
                                                                                                                                                                                                                                                  Jakarta 12190
Commissioners made by considering the proposal
from the Company’s Audit Committee.



Public Accountants and Public Accounting Firms that Audit Annual Financial
                                                                                                                                                                                                        PT Fitch Ratings Indonesia




                                                                                                                                                                             Securities Rating Agency
Statements for the Last 5 Years
                                                                                                                                                                                                        DBS Tower 24th Floor,
                                                                                                                                                                                                        Suite 2403
  ASSIGNMENT
    PERIOD
                        2023                   2022                2021            2020              2019           2018                                                                                Jl. Prof. Dr. Satrio Kav. 3-5
                                                                                                                                                                                                        Jakarta 12920
                                                              Andry D.         Andry D.         Andry D.          Eddy
Name of Public     Lok Budianto,       Lok Budianto, S.E.,
                                                              Atmadja, S.E.,   Atmadja,         Atmadja, S.E.,    Rintis,
Accountant         S.E., Ak., CPA      Ak., CPA
                                                              Ak., CPA         S.E., Ak., CPA   Ak., CPA          S.E., CPA
Public                                  Public Accounting Firm Tanudiredja, Wibisana, Rintis & Rekan
Accountant Firm                         (a member firm of PricewaterhouseCoopers global network)

                                                                                                                                                PT Bank Mega Tbk
Name, Address & Fees                                                                                                                            Menara Bank Mega,
                                                                                                                                                Jl. Kapten Tendean
                                                                                                            ASSIGNMENT                          Kav. 12-14A
                 NAME & ADDRESS                       SERVICES PROVIDED               FEES (RP)




                                                                                                                              Trustee
                                                                                                               YEAR
                                                                                                                                                Jakarta 12790
Public Accounting Firm Tanudiredja, Wibisana,         Financial Statements        12,500,000,000                 2023
Rintis & Rekan                                        Audit
(a member firm of PricewaterhouseCoopers                                                                                                                                                                                                          Kantor Notaris Aulia
global network) WTC 3, Jl. Jend. Sudirman Kav                                                                                                                                                                                                     Taufani, S.H.
29-31 Jakarta 12920- Indonesia                                                                                                                                                                                                                    Menara Sudirman




                                                                                                                                                                                                                               Public Notary
Public Accounting Firm Tanudiredja, Wibisana,         Financial Statements          420,000,000                  2023                                                                                                                             Lantai 17 D,
Rintis & Rekan                                        Audit of Subsidiary -                                                                                                                                                                       Jl. Jenderal Sudirman
(a member firm of PricewaterhouseCoopers              PT Hipernet Indodata                                                                                                                                                                        Kav. 60,
global network) WTC 3, Jl. Jend. Sudirman Kav                                                                                                                                                                                                     Jakarta Selatan 12190
29-31 Jakarta 12920- Indonesia


As of December 31, 2023, Public Accountant Firm Tanudiredja, Wibisana, Rintis & Rekan has not provided
any non-audit services.




330                                 PT. XL Axiata Tbk | Integrated Annual Report 2023                                                                            PT. XL Axiata Tbk | Integrated Annual Report 2023                                                       331
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                                    CORPORATE DATA                                                                                                Fast-Tracking with Agility, & Resilience




OPERATIONAL MAP
                                                                                                                                                              OPERATIONAL MAP




                             BARAT




                                                                      HQ & JABO
                                                                                    PUSAT
                                                                                            TIMUR



      HQ & JABO
      XL AXIATA TOWER
      Jl. H.R Rasuna Said X5 Kav.11-12, Kuningan
      Timur, Setiabudi, Jakarta Selatan 12950


      WEST
      DIPONEGORO MEDAN
      Jl. Diponegoro No.5, Medan,
      Sumatera Utara


      CENTRAL
      MARTADINATA
      Jl. R.E Martadinata No 7, Bandung
      Jawa Barat


      EAST
      PEMUDA
      Jl. Pemuda No 94-98 Kelurahan Embong
      Kaliasin, Kecamatan Genteng, Surabaya,
      Jawa Timur




332                             PT. XL Axiata Tbk | Integrated Annual Report 2023                   PT. XL Axiata Tbk | Integrated Annual Report 2023                               333
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                                  CORPORATE DATA                                                                                                                                                              Fast-Tracking with Agility, & Resilience




                                                                                                                                                                                                                                    XL CENTERS




                                                                                                                         NO.    DAILY REPORT NAME             STORE NAME           REGION                          ADDRESS

                                                                                                                         16    XL Center Klaten           XL Center Klaten          Central     Jalan Sersan Sadikin No. 81B Gergunung
                                                                                                                                                                                                Klaten Utara
                                                                                                                         17    XL Center Garut            XL Center Garut           Central     Jl. Guntur No 162c Garut Jawa Barat 44116
                                                                                                                         18    XL Center Tegal            XL Center Tegal           Central     Jl. Gajah Mada No. 28 Tegal
                                                                                                                         19    XL Center Indramayu        XL Center Indramayu       Central     Jl. D.I. Panjaitan No. 44B, Indramayu
                                                                                                                         20    XL Center Cirebon          XL Center Cirebon         Central     Jl. Tuparev No. 87 Kelurahan Sutawinangun,
                                                                                                                                                                                                Kecamatan Kedawung, Kabupaten Cirebon,
                                                                                                                                                                                                Jawab Barat 45153
                                                                                                                         21    XL Center Kuningan         XL Center Kuningan        Central     Jalan Siliwangi No 293 Cijoho Kec. Kuningan,
                                                                                                                                                                                                Kab, Kuningan, Jawa Barat 45513
                                                                                                                         22    XLC at Erafone TSM         XLC at Erafone TSM        Central     Trans Studio Mall Lt 1, Jl. Gatot Subroto
                                                                                                                               Bandung                    Bandung                               No.289, Cibangkong, Kec. Batununggal, Kota

XL CENTERS                                                                                                               23    XLC at Erafone Plaza
                                                                                                                               Ambarukmo Yogya
                                                                                                                                                          XLC at Erafone Plaza
                                                                                                                                                          Ambarukmo Yogya
                                                                                                                                                                                    Central
                                                                                                                                                                                                Bandung, Jawa Barat 40273
                                                                                                                                                                                                Ambarukmo Plaza Lantai LG Jl. Laksda
                                                                                                                                                                                                Adisucipto, No. 28, Kledokan, Caturtunggal,
                                                                                                                                                                                                Kec. Depok, Kabupaten Sleman, Daerah
                                                                                                                                                                                                Istimewa Yogyakarta 55281, Indonesia.
NO.       DAILY REPORT NAME          STORE NAME            REGION                         ADDRESS                        24    XL Center Madiun           XL Center Madiun           East       Ruko Suncity Block A1-A3 Kartoharjo Madiun
                                                                                                                                                                                                Jawa Timur
                                                                       JL Bayangkara No 81, Penumping, Laweyan,
     1   XL Center Solo          XL Center Solo            Central                                                       25    XL Center Malang           XL Center Malang           East       Ruko Grand Sukarno Hatta kav 27-28 Malang
                                                                       Surakarta (Barat Stadion Sriwedari)
                                                                                                                         26    XL Center Kendari          XL Center Kendari          East       Jl. Bunggasi (eks Kantor bank Mandiri), Kel.
 2       XL Center Kudus         XL Center Kudus           Central     Komplek Sudirman Square B9 Jl. Jend
                                                                                                                                                                                                Andounohu, Kec. Poasia, Kota Kendari
                                                                       Sudirman no 101, Kudus Jawa Tengah
                                                                                                                         27    XL Center Gorontalo        XL Center Gorontalo        East       Jln. Delima Kelurahan Libuo Kecamatan
 3       XL Center Pekalongan    XL Center Pekalongan      Central     Jl. Hasanuddin no 39, Kota Pekalongan
                                                                                                                                                                                                Dungingi, Kota Gorontalo
 4       XL Center Semarang      XL Center Semarang        Central     Jl A. Yani No. 130 B Semarang
                                                                                                                         28    XL Center Palu             XL Center Palu             East       Jl. Emmy Saelan No.68-B, Kel Tatura utara, Kec
 5       XL Center Magelang      XL Center Magelang        Central     Jl Jendral Gatot Soebroto, Ruko Grand                                                                                    Palu Selatan, Kota Palu
                                                                       Cawang N 3 Pakelan, Mertoyudan, Magelang,
                                                                                                                         29    XL Center Makassar         XL Center Makassar         East       Jl. A.P. Pettarani No. 68 Tamamaung, Kec.
                                                                       Jawa Tengah, 56172
                                                                                                                                                                                                Panakkukang, Kota Makassar, Sulawesi Selatan
 6       XL Center Cianjur       XL Center Cianjur         Central     Jl.Ir.H.Juanda No.38 Kp.Panembong 1 Rt 02 Rw                                                                             90222
                                                                       03 Desa Mekarsari Kec. Cianjur Kab.Cianjur
                                                                                                                         30    XL Center Manado           XL Center Manado           East       Jl. Yos Sudarso No 8 (Ruko Orchard), Paal Dua,
 7       XL Center Cimahi        XL Center Cimahi          Central     Jl. HMS Mintaredja Ruko Town Place No. A-20,                                                                             Kec. Tikala, Kota Manado
                                                                       Cimahi
                                                                                                                         31    XL Center Sumbawa          XL Center Sumbawa          East       Jl. DR. Wahidin No 8A, Brang Bara, Kec.
 8       XL Center Tasikmalaya   XL Center                 Central     Jl. Dr. Sukardjo No. 51, Tawangsari,                                                                                     Sumbawa Besar, Kabupaten Sumbawa, Nusa
                                 Tasikmalaya                           Kec. Tawang, Tasikmalaya                                                                                                 Tenggara Bar. 84313
 9       XL Center Purwakarta    XL Center Purwakarta      Central     Jl. Ibrahim Singadilaga No. 16 Purwakarta         32    XL Center Selong           XL Center Selong           East       Jl. KH. Ahmad Dahlan No. 05, Pancor,
                                                                                                                                                                                                Kec. Selong, Kab. Lombok Timur, Nusa
 10      XL Center Ramdan        XL Center Ramdan          Central     Jl. Moch. Ramdan No.31B, Ancol, Kec. Regol,
                                                                                                                                                                                                Tenggara Barat
                                                                       Kota Bandung, Jawa Barat 40254
                                                                                                                         33    XL Center Mataram          XL Center Mataram          East       Epicentrum Mall – Lantai 1, Jl. Sriwijaya
11       XL Center Bandung       XL Center Bandung         Central     Jl. RE. Martadinata No. 7, Bandung
                                                                                                                                                                                                No. 333, Punia, Kec. Mataram, Kota Mataram,
12       XL Center Purwokerto    XL Center                 Central     Jl. RA Wiryaatmaja No. 18B Purwokerto                                                                                    Nusa Tenggara Barat – 83127
                                 Purwokerto                            (Sebelah Bank BTPN)
                                                                                                                         34    XL Center Cellular World   XL Center Cellular         East       Cellular World Teuku Umar, Jl. Teuku Umar
13       XL Center Kebumen       XL Center Kebumen         Central     Jl. Kusuma No.70 - Gunungmujil, Bumirejo -                                         World                                 No. 60 Lt2 Denpasar Bali 80113
                                                                       Kec. Kebumen - Kabupaten Kebumen - Jawa
                                                                                                                         35    XL Center Singaraja        XL Center Singaraja        East       Jl. Dewi Sartika Utara 56, Kaliuntu Singaraja,
                                                                       Tengah 54316
                                                                                                                                                                                                kode pos 81116 (sebelah kantor V-cool Cabang
14       XL Center Wonogiri      XL Center Wonogiri        Central     Jl. Ahmad Yani No. 43 Kel. Wonokarto Kec.                                                                                Singaraja)
                                                                       Wonogiri - Wonogiri 57612 Jawa Tengah
                                                                                                                         36    XL Center Sunset Road      XL Center Sunset           East       Jl. Sunset Road No. 818, Kuta, Denpasar
15       XL Center Yogyakarta    XL Center Yogyakarta      Central     Puri Vads (Ex Stockwell) Jl. Laksda Adi Sucipto                                    Road
                                                                       No 163 (Lt. 1) (Dpn Kampus Uin) Yogyakarta
                                                                                                                         37    XL Center Pamekasan        XL Center Pamekasan        East       Jl. Jokotole No 282 Pamekasan




334                              PT. XL Axiata Tbk | Integrated Annual Report 2023                                                                             PT. XL Axiata Tbk | Integrated Annual Report 2023                                335
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                                   CORPORATE DATA                                                                                                                                                                  Fast-Tracking with Agility, & Resilience




XL CENTERS                                                                                                                                                                                                                               XL CENTERS




NO.    DAILY REPORT NAME              STORE NAME            REGION                         ADDRESS                           NO.    DAILY REPORT NAME              STORE NAME           REGION                          ADDRESS

38    XL Center Bangkalan         XL Center Bangkalan        East       Ruko Khayangan Residence RB-06, Jl. Halim            58    XL Center Cikarang          XL Center Cikarang         Jabo       Jl Niaga Raya Ruko CBD Kav AA Blok C 9
                                                                        Perdana Kusuma, Kec. Bangkalan, Kab.                                                                                         Jababeka 2 PT Synergy Komunikasi Indonesia
                                                                        Bangkalan, Jawa Timur 69116
                                                                                                                             59    XL Center Karawang          XL Center Karawang         Jabo       Komplek Ruko Broadway Blok 3 No. 19
39    XL Center Villa Bukit Mas   XL Center Villa Bukit      East       Ruko Villa Bukit Mas, Jl. Abdul Wahab Siamin                                                                                 Galuh Mas, Karawang (Samping Pom Bensin
                                  Mas                                   Blok RN-07 Surabaya                                                                                                          Galuh Mas)
40    XL Center Plasa Marina      XL Center Plasa            East       Plasa Marina Lt.1 Blok A1-A3, Jl. Margorejo          60    XL Center Sunter            XL Center Sunter           Jabo       Sunter Permai Indah Blok A18,
                                  Marina                                Indah No.97-99 Surabaya                                                                                                      Jl. Mitra Sunter Boulevard, Jakarta Utara
41    XL Center Pemuda            XL Center Pemuda           East       Jl. Pemuda No. 94 - 98, Surabaya                     61    XL Center Mall Kelapa       XL Center Mall Kelapa      Jabo       Mal Kelapa Gading 1, Lt. Dasar Blok G 1
      Surabaya                    Surabaya                                                                                         Gading                      Gading                                No 66 A, Jl. Boulevard Kelapa Gading Blok M,
                                                                                                                                                                                                     Kelapa Gading Permai
42    XL Center Sumenep           XL Center Sumenep          East       Jl. KH. Mansyur No. 51 Pangarangan, Sumenep
                                                                                                                             62    XL Center Puri Indah Mall   XL Center Puri Indah       Jabo       Puri Indah Mal Lt. 1 (Phone & Computer
43    XL Center Sidoarjo          XL Center Sidoarjo         East       Jl. Jenggolo No. 2i-2j, Kab. Sidoarjo (Sebelah
                                                                                                                                                               Mall                                  Centre), Jl. Puri Agung, Jakarta Barat
                                                                        kiri sebelum Flyover)
                                                                                                                             63    XL Center Gandaria City     XL Center Gandaria         Jabo       Gandaria City Mall 1st Floor Jl. Sultan Iskandar
44    XL Center Grand             XL Center Grand            Jabo       East Mall Grand Indonesia Lantai 3A – IS 03,
                                                                                                                                                               City                                  Muda, Kebayoran Lama Utara, Kebayoran
      Indonesia                   Indonesia                             Jl. MH Thamrin No. 1, Menteng, Jakarta Pusat
                                                                                                                                                                                                     Lama, Jakarta Selatan, DKI Jakarta
45    XL Center Sukabumi          XL Center Sukabumi         Jabo       Jl.Pajagalan Ruko Danalaga Square Blok.G
                                                                                                                             64    XL Center Depok             XL Center Depok            Jabo       Ruko Margonda Residence Jl. Margonda Raya
                                                                        No.8 Sukabumi
                                                                                                                                   Margonda                    Margonda                              No 2-3, Depok
46    XL Center Roxy              XL Center Roxy             Jabo       Komplek Ruko Roxy Mas Blok C4/3, Jalan KH
                                                                                                                             65    XL Center Bogor             XL Center Bogor            Jabo       Jl. Jendral Sudirman No.48, Bogor
                                                                        Ashari No 34, RW.8, Cideng, Gambir, Kota
                                                                        Jakarta Pusat, Daerah Khusus Ibukota Jakarta         66    XL Center Cibinong          XL Center Cibinong         Jabo       Ruko Cibinong City Centre blok C.35
                                                                        10150, Indonesia                                                                                                             Jl Tegar Beriman No 1 Cibinong Kab. Bogor
47    XL Center Central Park      XL Center Central          Jabo       Central Park Mall, Lantai 4 unit 232-233. Jl. Let.   67    XL Center Ciputra World     XL Center Ciputra          Jabo       Lotte Ciputra World Lantai 4 No.15A
                                  Park                                  Jend S. Parman Kav 28 Jakarta Barat 11470                                              World                                 Jl. Prof. Dr. Sabturio Kuningan - Jakarta Selatan
48    XL Center Axiata Tower      XL Center Axiata           Jabo       Jl. H. R. Rasuna Said No.Kav. X-2 No. 5, RT.9/       68    XL Center Fatmawati         XL Center Fatmawati        Jabo       Komplek Ruko Dutamas Fatmawati B2 No. 11,
                                  Tower                                 RW.4, East Kuningan, Setiabudi, South Jakarta                                                                                Jl. RS. Fatmawati Raya, Kec. Kebayoran Baru,
                                                                        City, Jakarta 12950                                                                                                          Kota Jakarta Selatan, DKI Jakarta
49    XL Center Pondok Indah      XL Center Pondok           Jabo       Jl. Metro Pondok Indah Kav. IV/TA Pondok             69    XLC Rawamangun              XLC Rawamangun             Jabo       Jln pemuda kav.69 No. 1-2 blok A Kelurahan
      Mall 1                      Indah Mall 1                          Indah Mall 1 Lt. 2 No. 232 & 233 Jakarta                                                                                     Jati Kec. Pulogadung Kodya Jaktim Samping
                                                                        Selatan                                                                                                                      Plaza Telkom pemuda
50    XL Center Bekasi            XL Center Bekasi           Jabo       Komp. Ruko Bekasi Mas Blok N No. 7,                  70    XLC ITC Cempaka Mas         XLC ITC Cempaka            Jabo       ITC Cempaka Mas L4/C. 00158 Jl. Letjend
                                                                        Jl. Ahmad Yani, Bekasi (Depan Rs Mitra Bekasi                                          Mas                                   Suprapto No.Kav. 1, RW.8, Sumur Batu, Kec.
                                                                        Barat)                                                                                                                       Kemayoran, Kota Jakarta Pusat, 10640
51    XL Center Cilegon           XL Center Cilegon          Jabo       Kompleks Ruko Mega Cilegon Blok D No. 5& 6           71    XL Center Palangkaraya      XL Center                  West       Jl. Dr Murjani No.22B (seberang CIMB Niaga)
                                                                        JL SA Tirtayasa Simpang Tiga Cilegon. Kode                                             Palangkaraya                          Panarung Pahandut Palangka Raya
                                                                        Pos: 42414
                                                                                                                             72    XL Center Pontianak         XL Center Pontianak        West       Jl. Gusti Hamza (sebelah JNT Pancasila)
52    XL Center Rangkas           XL Center Rangkas          Jabo       Komp. Ruko Mall Barata Blok A 8                                                                                              Pontianak
      Bitung                      Bitung                                Jl. Rd. Hardiwinangun No. 54 Rangkasbitung
                                                                                                                             73    XL Center Banjarmasin       XL Center                  West       Jl. Jend. Ahmad Yani Km 1, 5 No. 30A,
53    XL Center Serang            XL Center Serang           Jabo       Jl. Trip Jamaksari No. 12A Cinaggung Serang -                                          Banjarmasin                           Banjarmasin 70233, Kalimantan Selatan
                                                                        Banten
                                                                                                                             74    XL Center Balikpapan        XL Center Balikpapan       West       Jl. Jenderal Sudirman Komplek Ruko BSB
54    XL Center BSD               XL Center BSD              Jabo       PT Prima Multi Usaha Indonesia, Komplek ruko                                                                                 Block F-21, Kota Balikpapan, Kalimantan Timur
      Tangerang                   Tangerang                             bidex blok F 11-12, Jl. Pahlawan Seribu Serpong                                                                              76113
                                                                        Tangsel Banten
                                                                                                                             75    XL Center Samarinda         XL Center Samarinda        West       Jl.bhayangkara RT.02 No.02 Kel.Bugis Kec.
55    XL Center Bintaro           XL Center Bintaro          Jabo       Bintaro Xchange Mall Lower Ground, Boulevard                                                                                 Samarinda Kota 75242 (Ruko Orenz pertama
      Xchange                     Xchange                               Bintaro Jaya Blok. O-2, Bintaro Jaya Sektor                                                                                  Bhayangkara)
                                                                        VIII, Pondok Jaya, Pondok Aren, Tangerang,
                                                                                                                             76    XL Center Bangka            XL Center Bangka           West       Jl. Raya Koba Villa Bangka Asri Blok B No. 1-2,
                                                                        Banten
                                                                                                                                                                                                     Bangka - Pangkal Pinang
56    XL Center Supermal          XL Center Supermal         Jabo       Super Mall Karawaci, Lower Ground Blok A3A
                                                                                                                             77    XL Center Belitung          XL Center Belitung         West       Jl.brigjen katamso No. 5 depan bundaran tugu
      Karawaci                    Karawaci                              No. 9-10, e -center, Lippo Karawaci
                                                                                                                                                                                                     satam, Tanjung pandan - Belitung
57    XL Center Tangerang         XL Center Tangerang        Jabo       Tangerang City Mall LG Floor, Blok 0038-S
                                                                                                                             78    XL Center Palembang         XL Center Palembang        West       Jln. Angkatan 45 No 818, Kel. Demang Lebar
      City                        City                                  Jl. Jend. Sudirman No. 1, Cikokol Tangerang
                                                                                                                                                                                                     Daun, Kec. Ilir Barat 1 Kotamadya Palembang,
                                                                        15117
                                                                                                                                                                                                     Sumatera Selatan 30137




336                               PT. XL Axiata Tbk | Integrated Annual Report 2023                                                                                 PT. XL Axiata Tbk | Integrated Annual Report 2023                                   337
Page 171
                                CORPORATE DATA                                                                                                                                                               Fast-Tracking with Agility, & Resilience




                                                                                                                                                                CORPORATE WEBSITE
XL CENTERS



                                                                                                                                                                      INFORMATION
 NO.    DAILY REPORT NAME          STORE NAME            REGION                        ADDRESS

79     XL Center Manggar       XL Center Manggar          West       Jl. Tugu Warkop Desa baru kec. Manggar
                                                                     kab. Belitung timur
80     XL Center Pematang      XL Center Pematang         West       Jl. Sutomo No. 8 kel. Pahlawan, Kec. Siantar
       Siantar                 Siantar                               Tim.Kota Pematang Siantar Sumatera Utara
                                                                     21132                                                                                           In compliance with the Financial Services
81     XL Center Banda Aceh    XL Center Banda            West       Jl. Mr. Dr. Mohd. Hasan, Batoh, Lueng Bata,                                                     Authority Regulation No. 8/POJK.04/2015
                               Aceh                                  Landom, Lueng Bata, Kota Banda Aceh, Aceh
                                                                     23122, Samping Service Centre Samsung dan                                                       regarding the Website of Issuers or Public
                                                                     Bank Mandiri
82     XL Center Medan         XL Center Medan            West       Jl. Diponegoro No. 5, Kel. Petisah Tengah,
                                                                                                                                                                     Companies, XL Axiata has already in place a
                                                                     Kec. Medan Petisah, Medan 20112                                                                 corporate website that contains information
83     XL Center Lampung       XL Center Lampung          West       Jl. Jendral Sudirman No. 23 A, Kel. Enggal, Kec.
                                                                     Tanjungkarang Pusat, Kota Bandar Lampung
                                                                                                                                                                     related to the Company accessible by the
84     XL Center Dumai         XL Center Dumai            West       Jl. Sudirman Laut No. 212 Kec Dumai Timur                                                       public through www.xlaxiata.co.id. The
                                                                                                                        https://www.xlaxiata.co.id/
                                                                     (Depan Hotel Cititel)                                                                           information contained on the Company’s
85     XL Center Pekanbaru     XL Center Pekanbaru        West       Jl. Nangka Ujung No. 819 Labuh Baru Barat,
                                                                     Payung Sekaki-Pekanbaru 28291                                                                   website is as follows:
86     XL Center Bengkulu      XL Center Bengkulu         West       Gedung PT BERKAH KARUNIA KREASI,
                                                                     Jln. Jenderal Sudirman No. 57 Kel.Tengah
                                                                     Padang, Bengkulu
87     XL Center Bukittinggi   XL Center Bukittinggi      West       Jl. Tengku Umar No. 12 C Kampung Cina Kel.
                                                                     Benteng Pasar Atas Kec. Guguk Panjang                  NO                                    DESCRIPTION                                         COMPLY         NOT COMPLY
88     XL Center Padang        XL Center Padang           West       Jl. Dr. Sutomo No. 48, Simpang Haru,
                                                                     Kec. Padang Timur, Kota Padang, Sumatera               1    Website address should reflect the Company’s Identities
                                                                     Barat (Sebelah J&T)
                                                                                                                                                                                                                         N
                                                                                                                            2    Website content should be in Indonesia and other foreign language (English at
89     XL Center Tanjung       XL Center Tanjung          West       Jl D.I Panjaitan Komplek Bintan Center Blok D                                                                                                       N
       Pinang                  Pinang                                No. 46, Tanjung Pinang, KEPRI                               minimum) with the same information at each language used.

90     XL Center Jambi         XL Center Jambi            West       Jln. Yunus Sanis No. 80-81 (Depan Puskesmas            3    The Company’s website must provide information at minimum on the following
                                                                     Kebun Handil) Kel. Kebun Handil, Kec. Jelutung,             matters:
                                                                     Kota Jambi                                                  ›   General Information on Company;
                                                                                                                                 ›   Information for Investor and shareholders
91     XL Center Batam         XL Center Batam            West       JL Engku Puteri Komp. Ruko Seruni Indah Blok
                                                                     I No. 3 Batam Center
                                                                                                                                 ›   Information on Good Corporate Governance                                            N
                                                                                                                                 ›   Information pertaining with Corporate Social Responsibility.
92     XLC at Erafone Medan    XLC at Erafone             West       Plaza Medan Fair, Jl. Gatot Subroto No. 17-18,
       fair                    Medan fair                            Sei Putih Tengah, Kec. Medan Petisah, Kota                  The above information must be disclosed in accurate, clear, easy to understand,
                                                                     Medan, Sumatera Utara 20111                                 not misleading on Company’s condition as well as able to be accessed by public.
                                                                                                                            4    General Information on Company must provide at minimum the following
                                                                                                                                 information:
                                                                                                                                 ›    Name of the Company, contact details (phone numbers, fax, email) including
                                                                                                                                      all branch offices.
                                                                                                                                 ›    Company’s History.
                                                                                                                                 ›    Organisational Structure
                                                                                                                                 ›    The Company’s shares ownership consists of (i) detail of shareholders i.e.
                                                                                                                                      name, ownership percentage on monthly basis (ii) Information on controlling        N
                                                                                                                                      shareholders (Axiata) and (iii) Information on Company’s Subsidiaries.
                                                                                                                                 ›    Profile of the Board of Directors, Board of Commissioners, Committees and
                                                                                                                                      Corporate Secretary which shall include photos, name, CV and concurrent
                                                                                                                                      positions in other companies.
                                                                                                                                 ›    List of Company’s supporting institutions i.e. Share Register, Accountant.
                                                                                                                                 ›    Articles of Association.




338                            PT. XL Axiata Tbk | Integrated Annual Report 2023                                                                             PT. XL Axiata Tbk | Integrated Annual Report 2023                                 339
Page 172
                                     CORPORATE DATA                                                                                                                                     Fast-Tracking with Agility, & Resilience




CORPORATE WEBSITE INFORMATION



 NO                                       DESCRIPTION                                                COMPLY         NOT COMPLY


5     Information for Investor and shareholders must include at minimum the following
      information:
      ›    Annual and Interim Financial Statement for the last five financial years.
      ›    Financial Information.
      ›    General Meeting of Shareholders (GMS). The Information covering (i)
           announcement, (ii) Meeting material (iii) CV of proposed BOD and/or BOC
           (iv) Summary of GMS result.
      ›    Shares Information covering (i) total shares (ii) Shares split (if any) (iii) Bonus          N
           shares (if any) (iv) changes of shares nominal.
      ›    Information pertaining with Bonds and Sukuk, covering (i) Outstanding
           Bonds/Sukuk (ii) Rating Result (iii) Period (iv) Interest Rate.
      ›    Dividend Information.
      ›    Corporate Actions.
      ›    Disclosure on Material Facts.
6     Information on Good Corporate Governance must include at minimum the
      following information:
      ›    Board Manual
      ›    Internal Audit Charter
      ›    Terms of reference of Committees.
      ›    Notice on appointment and/or resignation of members of audit Committee.                      N
      ›    Nominating and Remuneration Procedure
      ›    Risk Management Policy
      ›    Whistleblowing Policy
      ›    Anti-Corruption Policy
      ›    Procurement Policy
7     Information on Corporate Social Responsibility must include at minimum the
      following information:
      ›    Policy                                                                                       N
      ›    Program and cost of implementation




DISCLAIMER

                                     DISCLAIMER – FORWARD-LOOKING STATEMENTS:

                                     XL Axiata may, in this document, make certain statements that are not historical facts and
                                     relate to analyses and other information which are based on forecasts of future results and
                                     estimates of amounts not yet determinable. These statements may also relate to our future
                                     prospects, developments and business strategies. Words such as “believe”, “anticipate”,
                                     “expect”, “intend”, “seek”, “will”, “plan”, “could”, “may”, “endeavour”, “target”, “forecast” and
                                     “project” and similar expressions are intended to identify such forward looking statements,




                                                                                                                                           FINANCIAL
                                     but are not the exclusive means of identifying such statements. By their very nature, forward-
                                     looking statements involve inherent risks and uncertainties, both general and specific,
                                     and there are risks that the predictions, forecasts, projections and other forward-looking
                                     statements will not be achieved. If one or more of these risks materialise, or should underlying
                                     assumptions prove incorrect, our actual results may differ materially from those anticipated.




                                                                                                                                         STATEMENTS
                                     Forward- looking statements apply only as of the date on which they are made, and we do
                                     not undertake any obligation to update or revise any of them, whether as a result of new
                                     information, future events or otherwise.




340                                 PT. XL Axiata Tbk | Integrated Annual Report 2023                                                     PT. XL Axiata Tbk | Integrated Annual Report 2023                               341
Page 173
PT XL AXIATA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARY
LAPORAN KEUANGAN KONSOLIDASIAN/
CONSOLIDATED FINANCIAL STATEMENTS

31 DESEMBER/DECEMBER 2023 DAN/AND 2022
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Page 175

          
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                                               PT XL AXIATA Tbk                                                                                                               PT XL AXIATA Tbk
                                       DAN ENTITAS ANAK/AND SUBSIDIARY                                                                                                DAN ENTITAS ANAK/AND SUBSIDIARY

                                                   Halaman - 1/1 - Page                                                                                                           Halaman - 1/2 - Page

LAPORAN POSISI KEUANGAN                                                                           CONSOLIDATED                LAPORAN POSISI KEUANGAN                                                                            CONSOLIDATED
KONSOLIDASIAN                                                               STATEMENTS OF FINANCIAL POSITION                  KONSOLIDASIAN                                                                STATEMENTS OF FINANCIAL POSITION
31 DESEMBER 2023 DAN 2022                                                     AS AT 31 DECEMBER 2023 AND 2022                 31 DESEMBER 2023 DAN 2022                                                      AS AT 31 DECEMBER 2023 AND 2022
(Dinyatakan dalam jutaan Rupiah,                                                    (Expressed in millions of Rupiah,         (Dinyatakan dalam jutaan Rupiah,                                                     (Expressed in millions of Rupiah,
kecuali nilai nominal per saham)                                                         except par value per share)          kecuali nilai nominal per saham)                                                          except par value per share)


                                                           Catatan/                                                                                                                       Catatan/
                                            2023            Notes         2022                                                                                             2023            Notes         2022

                                                                                                                              LIABILITAS                                                                                                         LIABILITIES
ASET                                                                                                                ASSETS
                                                                                                                              Liabilitas jangka pendek                                                                                    Current liabilities
Aset lancar                                                                                              Current assets       Utang usaha                                                                                                    Trade payables
Kas dan setara kas                            966,027       3,29b          5,184,113           Cash and cash equivalents      - Pihak ketiga                                9,137,540       10           11,064,092                          Third parties -
Piutang usaha                                                                                          Trade receivables      - Pihak berelasi                                244,960     10,29e            273,191                        Related parties -
- Pihak ketiga                                870,104         4             491,557                       Third parties -     Utang pajak                                                  28b                                                Taxes payable
- Pihak berelasi                              515,681        29c            246,612                    Related parties -      - Pajak penghasilan badan                        57,820                         4,135                  Corporate income tax -
Piutang lain-lain                                                                                      Other receivables      - Pajak lainnya                                 129,367                       149,589                           Other taxes -
                                                                                                                              Beban yang masih harus dibayar                  632,905       11              563,303                       Accrued expenses
- Pihak ketiga                                 15,892                        32,976                       Third parties -
                                                                                                                              Pendapatan tangguhan                          2,704,845       12            2,944,168                        Deferred revenue
- Pihak berelasi                               32,928        29d             80,724                    Related parties -      Liabilitas imbalan kerja                                                                                 Short-term employee
Persediaan                                    377,884                       408,178                           Inventories        jangka pendek                                305,275                       367,320                       benefit liabilities
Pajak dibayar dimuka                                         28a                                           Prepaid taxes      Provisi                                          52,582       17               65,944                                Provisions
- Pajak penghasilan badan                      52,122                         74,960              Corporate income tax -      Bagian lancar dari                                                                                           Current portion of
- Pajak lainnya                                30,572                          3,455                       Other taxes -         pinjaman jangka panjang:                                                                           long-term borrowings:
Beban dibayar dimuka                        4,125,471         5            3,708,021                       Prepayments        - Liabilitas sewa                             6,022,836      14,29f         5,296,565                        Lease liabilities -
Aset lain-lain                                186,830         6              177,762                        Other assets      - Pinjaman                                      415,892       13            5,342,445                                  Loans -
                                                                                                                              - Sukuk ijarah                                  397,965       15              148,869                          Sukuk ijarah -
                                                                                                                              - Utang obligasi                                 39,997       16              130,879                        Bonds payable -
Jumlah aset lancar                          7,173,511                     10,408,358                   Total current assets
                                                                                                                              Jumlah liabilitas jangka pendek              20,141,984                    26,350,500                    Total current liabilities
Aset tidak lancar                                                                                     Non-current assets
Piutang lain-lain                                                                                        Other receivables    Liabilitas jangka panjang                                                                              Non-current liabilities
- Pihak berelasi                              208,537        29d             201,652                     Related parties -    Liabilitas sewa                              29,790,610      14,29f        26,553,293                          Lease liabilities
Aset tetap                                 63,890,454         7           60,473,629                          Fixed assets    Pinjaman jangka panjang                       5,609,008       13            2,411,205                         Long-term loans
Aset takberwujud                            6,453,886         8            5,988,468                     Intangible assets    Sukuk ijarah                                  1,964,422       15            2,360,826                             Sukuk ijarah
Investasi pada entitas asosiasi             2,533,736         9            2,750,218              Investment in associates    Utang obligasi                                1,677,304       16            1,715,691                          Bonds payable
                                                                                                                              Pendapatan tangguhan                            211,840       12              627,481                        Deferred revenue
Beban dibayar dimuka                           44,258         5               71,151                         Prepayments
                                                                                                                              Liabilitas pajak tangguhan                      609,719       28d             532,601                   Deferred tax liabilities
Goodwill                                    6,915,592         38           6,915,592                              Goodwill    Liabilitas imbalan kerja                                                                                 Long-term employee
Aset pajak tangguhan                            6,873        28d               5,779                   Deferred tax assets       jangka panjang                               239,859       17              183,025                       benefit liabilities
Aset lain-lain                                461,237         6              462,933                          Other assets    Imbalan kontinjensi                              23,113       37               23,113                 Contingent consideration
                                                                                                                              Provisi                                         915,449       17              745,819                                Provisions
Jumlah aset tidak lancar                   80,514,573                     76,869,422              Total non-current assets
                                                                                                                              Jumlah liabilitas jangka panjang             41,041,324                    35,153,054               Total non-current liabilities
Jumlah aset                                87,688,084                     87,277,780                           Total assets
                                                                                                                              EKUITAS                                                                                                                 EQUITY
                                                                                                                              Modal saham - modal dasar                                                                    Share capital - authorised capital
                                                                                                                                22.650.000.000 saham biasa,                                                                    of 22,650,000,000 ordinary
                                                                                                                                modal ditempatkan dan disetor                                                                shares, issued and fully paid
                                                                                                                                penuh 13.128.430.665                                                                             of capital 13,128,430,665
                                                                                                                                saham biasa, dengan nilai                                                                  ordinary shares, with par value
                                                                                                                                nominal Rp 100 per saham                    1,312,843       18            1,312,843                   of Rp 100 per share
                                                                                                                              Tambahan modal disetor                       16,914,496       19           16,914,496                  Additional paid-in capital
                                                                                                                              Saham treasuri                                 (134,445)      18             (134,445)                          Treasury shares
                                                                                                                              Saldo laba                                                                                                    Retained earnings
                                                                                                                              - Telah ditentukan penggunaannya                  1,300       21                1,200                            Appropriated -
                                                                                                                              - Belum ditentukan penggunaannya              8,266,167                     7,549,052                          Inappropriated -

                                                                                                                                                                           26,360,361                    25,643,146

                                                                                                                              Kepentingan non-pengendali                      144,415                       131,080                  Non-controlling interest

                                                                                                                              JUMLAH EKUITAS                               26,504,776                    25,774,226                          TOTAL EQUITY

                                                                                                                              JUMLAH LIABILITAS DAN EKUITAS                87,688,084                    87,277,780      TOTAL LIABILITIES AND EQUITY




   Catatan atas laporan keuangan konsolidasian merupakan              The accompanying notes form an integral part of             Catatan atas laporan keuangan konsolidasian merupakan              The accompanying notes form an integral part of
        bagian tak terpisahkan dari laporan keuangan                      these consolidated financial statements.                     bagian tak terpisahkan dari laporan keuangan                      these consolidated financial statements.
              konsolidasian secara keseluruhan.                                                                                              konsolidasian secara keseluruhan.
Page 179
                                                PT XL AXIATA Tbk                                                                                                                   PT XL AXIATA Tbk
                                        DAN ENTITAS ANAK/AND SUBSIDIARY                                                                                                    DAN ENTITAS ANAK/AND SUBSIDIARY

                                                     Halaman - 2/1 - Page                                                                                                               Halaman - 2 - Page

LAPORAN LABA RUGI DAN                                                  CONSOLIDATED STATEMENTS OF PROFIT OR                         LAPORAN LABA RUGI DAN                                                 CONSOLIDATED STATEMENTS OF PROFIT OR
PENGHASILAN KOMPREHENSIF LAIN                                                                  LOSS AND OTHER                       PENGHASILAN KOMPREHENSIF LAIN                                                                 LOSS AND OTHER
KONSOLIDASIAN                                                                         COMPREHENSIVE INCOME                          KONSOLIDASIAN                                                                        COMPREHENSIVE INCOME
UNTUK TAHUN YANG BERAKHIR                                                                 FOR THE YEAR ENDED                        UNTUK TAHUN YANG BERAKHIR                                                                FOR THE YEAR ENDED
31 DESEMBER 2023 DAN 2022                                                          31 DECEMBER 2023 AND 2022                        31 DESEMBER 2023 DAN 2022                                                         31 DECEMBER 2023 AND 2022
(Dinyatakan dalam jutaan Rupiah,                                                   (Expressed in millions of Rupiah,                (Dinyatakan dalam jutaan Rupiah,                                                  (Expressed in millions of Rupiah,
kecuali laba bersih per saham dasar)                                               except basic earnings per share)                 kecuali laba bersih per saham dasar)                                              except basic earnings per share)


                                                            Catatan/                                                                                                                           Catatan/
                                              2023           Notes          2022                                                                                                 2023           Notes         2022

Pendapatan                                   32,322,651     23,29g        29,141,994                                 Revenues       Laba yang diatribusikan kepada:                                                                        Profit attributable to:
                                                                                                                                    - Pemilik entitas induk                      1,271,113                    1,109,440                   Owners of the parent -
Beban                                                                                                                 Expenses      - Kepentingan nonpengendali                     13,335                       11,748                  Non-controlling interest -
Beban penyusutan                             (11,347,758)     7          (10,569,622)                   Depreciation expenses
Beban infrastruktur                           (8,995,646)   24a,29i       (7,733,947)                  Infrastructure expenses                                                   1,284,448                    1,121,188
Beban interkoneksi dan                                                                                      Interconnection and
  beban langsung lainnya                      (3,172,220)   25,29h          (2,876,477)                other direct expenses        Jumlah laba komprehensif                                                                       Total comprehensive income
Beban penjualan dan pemasaran                 (2,454,775)    8,24b          (2,617,998)         Sales and marketing expenses          yang diatribusikan kepada:                                                                              attributable to:
Beban gaji dan kesejahteraan                                                                            Salaries and employee       - Pemilik entitas induk                      1,266,238                    1,159,922                   Owners of the parent -
  karyawan                                    (1,402,242)   26,29m          (1,325,529)                    benefits expenses        - Kepentingan nonpengendali                     13,335                       11,748                 Non-controlling interest -
Beban umum dan administrasi                     (413,040)   24c,29j           (352,698)    General and administrative expenses
Beban amortisasi                                (157,216)      8                (7,567)                 Amortisation expenses                                                    1,279,573                    1,171,670
Keuntungan/(kerugian) selisih                                                                                 Foreign exchange
  kurs - bersih                                   12,977                      (61,295)                        gain/(loss) - net     Laba bersih per saham                                                                             Basic and diluted earnings
Keuntungan dari penjualan                                                                                    Gain from sale and       dasar dan dilusian                                 98      22                  105                             per share
  dan sewa-balik                                424,062        7              446,805                               leaseback
Lain-lain                                       (80,900)                      (28,807)                                    Others

                                             (27,586,758)                (25,127,135)

                                              4,735,893                     4,014,859

Biaya keuangan                                (2,939,979)    27,29l         (2,777,385)                            Finance cost
Penghasilan keuangan                             100,096      29k              111,718                         Finance income
Bagian atas (rugi)/laba bersih dari                                                                   Share of (loss)/profit from
   entitas asosiasi                             (191,493)                       3,838                              associates

                                              (3,031,376)                   (2,661,829)

Laba sebelum pajak penghasilan                1,704,517                     1,353,030                 Profit before income tax

Beban pajak penghasilan                         (420,069)     28c            (231,842)                      Income tax expense

Laba tahun berjalan                           1,284,448                     1,121,188                        Profit for the year

(Rugi)/laba komprehensif lainnya                                                          Other comprehensive (loss)/income
  yang tidak direklasifikasi                                                                         not to be reclassified
  ke dalam laba rugi                                                                                       to profit or loss
Pengukuran kembali program                                                                         Remeasurement of defined
  pensiun manfaat pasti                           (6,250)     17b              64,721                           benefit plan
Beban pajak penghasilan                                                                                    Related income tax
  terkait                                          1,375      28d             (14,239)                             expense

(Rugi)/laba komprehensif                                                                                Other comprehensive
  lainnya tahun berjalan,                                                                                 (loss)/income for
  setelah pajak                                   (4,875)                      50,482                   the year, net of tax

Jumlah laba komprehensif                      1,279,573                     1,171,670            Total comprehensive income




    Catatan atas laporan keuangan konsolidasian merupakan               The accompanying notes form an integral part of                Catatan atas laporan keuangan konsolidasian merupakan               The accompanying notes form an integral part of
         bagian tak terpisahkan dari laporan keuangan                       these consolidated financial statements.                        bagian tak terpisahkan dari laporan keuangan                       these consolidated financial statements.
               konsolidasian secara keseluruhan.                                                                                                  konsolidasian secara keseluruhan.
Page 180
                                                                                                                                                                                                                                                     Other comprehensive loss,


                                                                                                                                                                                                                                                                                      Balance as at 31 December 2023
                                                                                                                                                                          Acquisition of non-controlling
                                                                                                                                                                                Issuance of new shares
                                                                                                                                                                                   Share issuance cost




                                                                                                                                                                                                                                                             Profit for the year
                                                                                                                                                                                      Profit for the year
                                                                                                                                          Balance as at 1 January 2022




                                                                                                                                                                                                                    Balance as at 31 December 2022


                                                                                                                                                                                                                                                                      Dividends
                                                                                                                                                                         Other comprehensive income,
                                                                                                                                                                                               Dividends




                                                                                                                                                                                                                                                         Appropriated retained
                                                                                                                                                                                  Appropriated retained
                                                                                                                                                                                                                                                                                                                                                                                                                                                PT XL AXIATA Tbk




                                                                   31 DECEMBER 2023 AND 2022
                                                                   (Expressed in millions of Rupiah)
                                                              CONSOLIDATED STATEMENTS OF
                                                       CHANGES IN EQUITY FOR THE YEAR ENDED




                                                                                                                                                                                                                                                                  net of tax
                                                                                                                                                                                             earnings
                                                                                                                                                                               interest in subsidiary




                                                                                                                                                                                            net of tax




                                                                                                                                                                                                                                                                   earnings
                                                                                                                                                                                                                                                                                                                                                                                                                                        DAN ENTITAS ANAK/AND SUBSIDIARY

                                                                                                                                                                                                                                                                                                                                                                                                                                                    Halaman - 4/1 - Page

                                                                                                                                                                                                                                                                                                                                                                                                 LAPORAN ARUS KAS                                                                                     CONSOLIDATED
                                                                                                                                                                                                                                                                                                                                                                                                 KONSOLIDASIAN                                                                         STATEMENTS OF CASH FLOWS
                                                                                                                                                                                                                                                                                                                                                                                                 UNTUK TAHUN YANG BERAKHIR                                                                     FOR THE YEAR ENDED
                                                                                                                                                                                                                                                                                                                                                                                                 31 DESEMBER 2023 DAN 2022                                                              31 DECEMBER 2023 AND 2022
                                                                                                                                                                                                                                                                                                                                                                                                 (Dinyatakan dalam jutaan Rupiah,                                                       (Expressed in millions of Rupiah,




                                                                                                                                                                                                                                                                                                                       The accompanying notes form an integral part of
                                                                                                                                                                                                                                                                                                                                                                                                 kecuali nilai nominal per saham)                                                            except par value per share)




                                                                                                                                                                                                                                                                                                                           these consolidated financial statements.
                                                                                                                                                                                                                                                      (549,023)



                                                                                                                                                                                                                                                                            (4,875)
                                                                                                                                                                           (61,256)



                                                                                                                                                                                       (544,078)




                                                                                                                                                                                                                                                     1,284,448
                                                                                                                                          20,088,745

                                                                                                                                                                         4,999,813




                                                                                                                                                                                                                    25,774,226




                                                                                                                                                                                                                                                                                      26,504,776
                                                                                                                                                                                        119,332
                                                                                                                                                                                      1,121,188




                                                                                                                                                                                                           50,482




                                                                                                                                                                                                                                                                  -
                                                                                                                                                                                                   -
                                                                                                                                                                                                                                                                                                                                                                                                                                                            Catatan/
                                                                                                                                                                                                                                                                                                                                                                                                                                             2023            Notes         2022
                                                                                                                           Jumlah/
                                                                                                                            Total


                                                                                                                                                                                                                                                                                                                                                                                                 ARUS KAS DARI                                                                                    CASH FLOWS FROM
                                                                                                                                                                                                                                                                                                                                                                                                   AKTIVITAS OPERASI                                                                          OPERATING ACTIVITIES




                                                                                                                                                                                                                    131,080

                                                                                                                                                                                                                                                     13,335




                                                                                                                                                                                                                                                                                      144,415
                                                                                                                                                                                      119,332
                                                                                                                                                                                       11,748
                                                                                                                                          -

                                                                                                                                                                         -
                                                                                                                                                                         -




                                                                                                                                                                                                                                                          -

                                                                                                                                                                                                                                                                  -
                                                                                                                                                                                            -




                                                                                                                                                                                                                                                                            -
                                                                                                                                                                                                   -

                                                                                                                                                                                                           -
                                                                                                              Non-controlling
                                                                                                              nonpengendali/




                                                                                                                                                                                                                                                                                                                                                                                                 Penerimaan dari pelanggan                                                                      Receipts from customers
                                                                                                               Kepentingan


                                                                                                                 interests




                                                                                                                                                                                                                                                                                                                                                                                                   dan operator lain                        31,477,327                     28,959,543              and other operators
                                                                                                                                                                                                                                                                                                                                                                                                 Pembayaran kepada                                                                                Payments for suppliers
                                                                                                                                                                                                                                                                                                                                                                                                   pemasok dan beban lain                  (13,811,715)                  (13,417,451)              and other expenses
                                                                                                                                                                                                                                                                                                                                                                                                 Pembayaran kepada karyawan                 (1,421,867)                   (1,318,418)            Payments to employees



                                                                                                                                                                                                                                                      (549,023)



                                                                                                                                                                                                                                                                            (4,875)
                                                                                                                                                                           (61,256)



                                                                                                                                                                                       (544,078)
                                                                                                                                          20,088,745

                                                                                                                                                                         4,999,813




                                                                                                                                                                                                                    25,643,146




                                                                                                                                                                                                                                                                                      26,360,361
                                                                                                                                                                                      1,109,440




                                                                                                                                                                                                           50,482



                                                                                                                                                                                                                                                     1,271,113
                                                                                                                                                                                              -




                                                                                                                                                                                                                                                                  -
                                                                                                                                                                                                   -
                                                                                                                           Jumlah/
                                                                                                                            Total




                                                                                                                                                                                                                                                                                                                                                                                                 Kas yang dihasilkan dari operasi           16,243,745                     14,223,674     Cash generated from operations

                                                                                                                                                                                                                                                                                                                                                                                                 Pembayaran pajak penghasilan                                                                        Payments of corporate
DAN ENTITAS ANAK/AND SUBSIDIARY




                                                                                                                                                                                                                                                                                                                                                                                                   badan dan pajak final                      (246,814)       28c            (228,431)            income tax and final tax
                                                                                                        penggunaannya/ penggunaannya/




                                                                                                                                                                                                                                                      (549,023)



                                                                                                                                                                                                                                                                            (4,875)
                                                                                                                                                                                                                                                                  (100)
                                                                                                                                                                                       (544,078)

                                                                                                                                                                                                   (100)
                                                                                                                                          6,933,308




                                                                                                                                                                                                                    7,549,052




                                                                                                                                                                                                                                                                                      8,266,167
                                                                                                                                                                                      1,109,440




                                                                                                                                                                                                           50,482



                                                                                                                                                                                                                                                     1,271,113
                                                                                                                                                                         -
                                                                                                                                                                         -

                                                                                                                                                                                              -
                                                                                                                         Inappropriated




                                                                                                                                                                                                                                                                                                                                                                                                 Penghasilan keuangan                                                                                      Finance income
                                                                                                                           ditentukan
                                                                                                         Saldo laba/Retained earnings
                                                                                                                             Belum




                                                                                                                                                                                                                                                                                                                                                                                                   yang diterima                                 98,607                      109,252                            received
        PT XL AXIATA Tbk


                                  Halaman - 3 - Page




                                                                                                                                                                                                                                                                                                                                                                                                 Arus kas bersih yang diperoleh                                                                 Net cash flows generated
                                                                                                                                                                                                                                                                                                                                                                                                   dari aktivitas operasi                   16,095,538                     14,104,495         from operating activities
                                                                                                                                          1,100




                                                                                                                                                                                                                    1,200




                                                                                                                                                                                                                                                                  100



                                                                                                                                                                                                                                                                                      1,300
                                                                                                                                                                                                   100
                                                                                                                                                                         -




                                                                                                                                                                                                                                                     -
                                                                                                                                                                         -




                                                                                                                                                                                                                                                     -
                                                                                                                                                                                      -
                                                                                                                                                                                      -
                                                                                                                                                                                      -




                                                                                                                                                                                                                                                                            -
                                                                                                                                                                                                           -
                                                                                                         Appropriated
                                                                                                          ditentukan
                                                                                                             Telah




                                                                                                                                                                                                                                                                                                                                                                                                 ARUS KAS DARI                                                                                      CASH FLOWS FROM
                                                                                                                                                                                                                                                                                                                                                                                                   AKTIVITAS INVESTASI                                                                         INVESTING ACTIVITIES
                                                                                                                                                                                                                                                                                                                                                                                                 Pembelian aset tetap                      (10,424,633)                    (8,831,071)           Acquisition of fixed assets
                                                                                                                                                                                                                    (134,445)




                                                                                                                                                                                                                                                                                      (134,445)
                                                                                                                                          (134,445)

                                                                                                                                                                         -




                                                                                                                                                                                                                                                     -
                                                                                                                                                                         -




                                                                                                                                                                                                                                                     -
                                                                                                                                                                                      -




                                                                                                                                                                                                                                                                  -
                                                                                                                                                                                      -
                                                                                                                                                                                      -




                                                                                                                                                                                                                                                                            -
                                                                                                                                                                                                   -

                                                                                                                                                                                                           -




                                                                                                                                                                                                                                                                                                                                                                                                 Penerimaan dividen dari                                                                            Dividend received from
                                                                                                              Treasury
                                                                                                              treasuri/




                                                                                                                                                                                                                                                                                                                                                                                                   entitas asosiasi                              24,990                      106,239                             associate
                                                                                                               Saham


                                                                                                               shares




                                                                                                                                                                                                                                                                                                                                                                                                 Penerimaan dari penjualan menara                12,088        7              72,869            Proceed from sale of tower
                                                                                                                                                                                                                                                                                                                                                                                                 Penerimaan dari aset tetap                                                                          Proceeds from sale of




                                                                                                                                                                                                                                                                                                                       tak terpisahkan dari laporan keuangan konsolidasian secara keseluruhan.
                                                                                                                                                                                                                                                                                                                                                                                                   yang dijual                                   10,955        7             104,130                          fixed assets
                                                                                                                                                                           (61,256)




                                                                                                                                                                                                                                                                                                                            Catatan atas laporan keuangan konsolidasian merupakan bagian
                                                                                                                                          12,216,315

                                                                                                                                                                         4,759,437




                                                                                                                                                                                                                    16,914,496




                                                                                                                                                                                                                                                                                      16,914,496
                                                                                                                                                                                                                                                     -
                                                                                                                                                                                                                                                     -
                                                                                                                                                                                      -




                                                                                                                                                                                                                                                                  -
                                                                                                                                                                                      -
                                                                                                                                                                                      -




                                                                                                                                                                                                                                                                            -
                                                                                                                                                                                                   -

                                                                                                                                                                                                           -




                                                                                                                                                                                                                                                                                                                                                                                                 Akuisi entitas                                                                                          Acquisition of new
                                                                                                       Tambahan


                                                                                                       Additional




                                                                                                                                                                                                                                                                                                                                                                                                   asosiasi baru                                       -      32           (2,641,518)                           associate
                                                                                                        disetor/

                                                                                                        paid-in
                                                                                                         capital
                                                                                                         modal




                                                                                                                                                                                                                                                                                                                                                                                                 Akuisisi entitas anak, setelah                                                                Acquisition of subsidiary net
                                                                                                                                                                                                                                                                                                                                                                                                   dikurangi kas yang diperoleh                        -      37             (329,309)                  of cash acquired
                                                                                                                                                                                                                                                                                                                                                                                                 Penerimaan dari penjualan                                                                            Proceed from sale of
                                                                                                                                                                                                                                                                                                                                                                                                   aset tertentu                                       -                       19,723                      certain assets
                                                       LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN




                                                                                                                                          1,072,467

                                                                                                                                                                         240,376




                                                                                                                                                                                                                    1,312,843




                                                                                                                                                                                                                                                                                      1,312,843
                                                                                                                                                                                                                                                     -
                                                                                                                                                                               -




                                                                                                                                                                                                                                                     -
                                                                                                                                                                                      -




                                                                                                                                                                                                                                                                  -
                                                                                                                                                                                      -
                                                                                                                                                                                      -




                                                                                                                                                                                                                                                                            -
                                                                                                                                                                                                   -

                                                                                                                                                                                                           -




                                                                                                                                                                                                                                                                                                                                                                                                 Penerimaan dari                                                                                  Proceeds from insurance
                                                                                                              saham/

                                                                                                              capital
                                                                                                               Modal

                                                                                                               Share




                                                                                                                                                                                                                                                                                                                                                                                                   klaim asuransi                                      -       7                3,473                               claims

                                                                                                                                                                                                                                                                                                                                                                                                 Arus kas bersih yang digunakan                                                                     Net cash flows used in
                                                                                                                                                                                                                                                                                                                                                                                                   untuk aktivitas investasi               (10,376,600)                  (11,495,464)                investing activities
                                                                                                                           Catatan/
                                                                                                                            Notes



                                                                                                                                                                         18,19




                                                                                                                                                                                                                                                          20

                                                                                                                                                                                                                                                                  21
                                                                                                                                                                                             20

                                                                                                                                                                                                   21
                                                       UNTUK TAHUN YANG BERAKHIR

                                                       (Dinyatakan dalam jutaan Rupiah)
                                                       31 DESEMBER 2023 DAN 2022




                                                                                                                                                                         Akuisisi kepentingan non-pengendali




                                                                                                                                                                                                                                                                                      Saldo per 31 Desember 2023
                                                                                                                                                                                                                    Saldo per 31 Desember 2022




                                                                                                                                                                                                                                                        ditentukan penggunaannya
                                                                                                                                                                            ditentukan penggunaannya
                                                                                                                                                                         Laba komprehensif lainnya,




                                                                                                                                                                                                                                                     Rugi komprehensif lainnya,
                                                                                                                                          Saldo per 1 Januari 2022


                                                                                                                                                                         Biaya penerbitan saham
                                                                                                                                                                         Penerbitan saham baru




                                                                                                                                                                                                                                                     Saldo laba yang telah
                                                                                                                                                                         Saldo laba yang telah
                                                                                                                                                                            pada entitas anak




                                                                                                                                                                                                                                                     Laba tahun berjalan
                                                                                                                                                                         Laba tahun berjalan




                                                                                                                                                                                                                                                        setelah pajak
                                                                                                                                                                            setelah pajak




                                                                                                                                                                                                                                                     Dividen
                                                                                                                                                                         Dividen




                                                                                                                                                                                                                                                                                                                                                                                                    Catatan atas laporan keuangan konsolidasian merupakan              The accompanying notes form an integral part of
                                                                                                                                                                                                                                                                                                                                                                                                         bagian tak terpisahkan dari laporan keuangan                      these consolidated financial statements.
                                                                                                                                                                                                                                                                                                                                                                                                               konsolidasian secara keseluruhan.
Page 181
                                               PT XL AXIATA Tbk                                                                                                            PT XL AXIATA Tbk
                                       DAN ENTITAS ANAK/AND SUBSIDIARY                                                                                             DAN ENTITAS ANAK/AND SUBSIDIARY

                                                   Halaman - 4/2 - Page                                                                                                       Halaman - 5/1 - Page

LAPORAN ARUS KAS KONSOLIDASIAN                                                                       CONSOLIDATED             CATATAN ATAS LAPORAN KEUANGAN                                          NOTES TO THE CONSOLIDATED FINANCIAL
UNTUK TAHUN-TAHUN YANG BERAKHIR                                                       STATEMENTS OF CASH FLOWS                KONSOLIDASIAN                                                                                      STATEMENTS
31 DESEMBER 2023 DAN 2022                                                                    FOR THE YEARS ENDED              UNTUK TAHUN YANG BERAKHIR                                                                FOR THE YEAR ENDED
(Dinyatakan dalam jutaan Rupiah,                                                       31 DECEMBER 2023 DAN 2022              31 DESEMBER 2023 DAN 2022                                                         31 DECEMBER 2023 AND 2022
kecuali nilai nominal per saham)                                                       (Expressed in millions of Rupiah,      (Dinyatakan dalam jutaan Rupiah,                                                  (Expressed in millions of Rupiah,
                                                                                            except par value per share)       kecuali dinyatakan lain)                                                                  unless otherwise stated)


                                                           Catatan/                                                           1.   UMUM                                                    1.   GENERAL
                                            2023            Notes         2022
                                                                                                                                   a.   Pendirian dan informasi umum                            a.   Establishment and general information
ARUS KAS DARI                                                                                     CASH FLOWS FROM
  AKTIVITAS PENDANAAN                                                                         FINANCING ACTIVITIES                      PT XL Axiata Tbk (“Perusahaan”) yang                         PT XL Axiata Tbk (the “Company”) which was
Pembayaran pinjaman                                                                                                                     sebelumnya     bernama     PT    Excelcomindo                previously known as PT Excelcomindo
  jangka panjang                           (5,180,000)       13           (4,740,000)       Repayment of long-term loans                Pratama Tbk., pertama kali didirikan dengan                  Pratama Tbk., was initially established under
Pembayaran bunga pinjaman                                                                       Payment for interest from               nama      PT     Grahametropolitan     Lestari.              the name PT Grahametropolitan Lestari. The
  jangka panjang                             (380,999)                     (525,402)                     long-term loans                Perusahaan berkedudukan hukum di Jakarta                     Company has its legal domicile in Jakarta and
Pembayaran pokok                                                                                        Payment for lease               dan didirikan sesuai dengan peraturan                        was established as a limited liability company
  liabilitas sewa                          (4,327,247)       30c          (4,162,419)                liabilities principal              perundang-undangan yang berlaku di Negara                    under the laws of the Republic of Indonesia
Pembayaran bunga                                                                                          Payment of lease              Republik Indonesia berdasarkan Akta Pendirian                under Deed of Establishment No. 55 dated
  liabilitas sewa                          (2,388,416)       30c          (1,763,241)                  liabilities interest             Perseroan     Terbatas    No.    55    tanggal               6 October 1989, as amended by Deed No. 79,
Penerimaan dari penjualan                                                                          Proceed from sale and                6 Oktober 1989, sebagaimana diubah dengan                    dated 17 January 1991. The preparation of
  dan sewa balik                                41,628        7             375,627              leaseback transaction                  Akta     Perubahan      No.     79     tanggal               both deeds was overseen by Rachmat
Pembayaran bunga                                                                              Payment of bonds payables                 17 Januari 1991. Keduanya dibuat di hadapan                  Santoso, S.H., a notary in Jakarta. The deeds
  utang obligasi                             (143,509)                      (66,191)                               interest             Rachmat Santoso, S.H., Notaris di Jakarta.                   were approved by the Minister of Justice of the
Pembayaran imbal hasil ijarah                (205,464)                     (178,694)             Payment for ijarah return              Akta-akta tersebut memperoleh persetujuan                    Republic of Indonesia in the Minister’s
Pembayaran sukuk ijarah                      (149,000)       15            (677,000)             Payment for sukuk ijarah               dari Menteri Kehakiman Republik Indonesia                    Decision Letter No. C2-515.HT.01.01.TH.91
Pembayaran utang obligasi                    (131,000)       16            (191,000)         Payment for bonds payables                 berdasarkan     Surat    Keputusan     Menteri               dated 19 February 1991, registered in the
Penerimaan bersih pinjaman                                                                                Net proceed from              No.       C2-515.HT.01.01.TH.91        tanggal               District Court of South Jakarta under
  jangka panjang                            3,477,945        13           4,455,318                      long-term loans                19 Februari 1991, didaftarkan di Pengadilan                  No. 670/Not/1991/PN.JKT.SEL                and
Penerimaan dari sukuk ijarah                        -        15           1,500,000           Proceeds from sukuk ijarah                Negeri             Jakarta             Selatan               No.      671/Not/1991/PN.JKT.SEL,         dated
Penerimaan dari utang obligasi                      -        16           1,500,000         Proceeds from bonds payable                 No. 670/Not/1991/PN.JKT.SEL               dan                21 August 1991, and published in the State
Pembayaran dividen kas                       (549,023)       20            (544,078)          Payment for cash dividends                No. 671/Not/1991/PN.JKT.SEL,           tanggal               Gazette of the Republic of Indonesia No. 90,
Biaya penerbitan sukuk ijarah                       -                        (6,164)           Sukuk ijarah issuance cost               21 Agustus 1991, dan diumumkan dalam Berita                  Supplement        No.       4070,         dated
Biaya penerbitan utang obligasi                     -                        (6,684)         Bonds payable issuance cost                Negara Republik Indonesia No. 90, Tambahan                   8 November 1991.
Penerimaan dari penerbitan saham                    -        19           4,999,812          Proceed of Issuance of rights              No. 4070, tanggal 8 November 1991.
Biaya penerbitan saham                              -                       (61,256)                 Share issuance cost
                                                                                                                                        Anggaran Dasar Perusahaan telah mengalami                    The Company’s Articles of Association have
Arus kas bersih yang digunakan                                                                     Net cash flows used in               beberapa kali perubahan. Perubahan terakhir                  been amended several times. The latest
  untuk aktivitas pendanaan                 (9,935,085)                      (91,372)               financing activities                Anggaran      Dasar     Perusahaan    adalah                 amendment of the Company’s Articles of
                                                                                                                                        sebagaimana dimuat dalam Akta Pernyataan                     Association is as stated in the Deed of
(Penurunan)/kenaikan bersih                                                                  Net (decrease)/increase in                 Keputusan Rapat No. 25 tanggal 11 Januari                    Statement of Meeting Resolution No. 25 dated
  kas dan setara kas                        (4,216,147)                    2,517,659       cash and cash equivalents                    2024 yang dibuat di hadapan Aulia Taufani,                   11 January 2024 which was made before Aulia
                                                                                                                                        S.H., Notaris di Jakarta mengenai perubahan                  Taufani, S.H., a notary in Jakarta in respect of
Kas dan setara kas                                                                           Cash and cash equivalents                  kegiatan usaha berupa penambahan bidang                      changes in business activities in the form of
  pada awal tahun                           5,184,113                      2,664,387      at the beginning of the year                  usaha. Perubahan ini telah disetujui oleh                    additional business sectors. This amendment
                                                                                                                                        Menteri Hukum dan Hak Asasi Manusia                          has been approved by the Minister of Law and
Dampak perubahan selisih kurs                                                            Effect of exchange rate changes                Republik Indonesia berdasarkan Keputusan                     Human Rights of the Republic of Indonesia
  terhadap kas dan setara kas                   (1,939)                         2,067    on cash and cash equivalents                   Menteri Hukum dan Hak Asasi Manusia                          based on the Decision of the Minister of Law
                                                                                                                                        Republik       Indonesia      No.      AHU-                  and Human Rights of the Republic of
Kas dan setara kas                                                                           Cash and cash equivalents                  0009189.AH.01.11.Tahun 2024 tanggal 15                       Indonesia No. AHU-0009189.AH.01.11.Tahun
  pada akhir tahun                            966,027         3            5,184,113            at the end of the year                  Januari 2024.                                                2024 dated 15 January 2024.

                                                                                                                                        Axiata Investments (Indonesia) Sdn. Bhd.,                    The Company’s majority shareholder, Axiata
                                                                                                                                        pemegang saham mayoritas Perusahaan                          Investments (Indonesia) Sdn. Bhd., is a wholly
                                                                                                                                        merupakan      entitas  anak    yang    dimiliki             owned subsidiary of Axiata Investments
                                                                                                                                        sepenuhnya oleh Axiata Investments (Labuan)                  (Labuan) Limited. Axiata Investments (Labuan)
                                                                                                                                        Limited. Axiata Investments (Labuan) Limited                 Limited is a subsidiary of Axiata Group
                                                                                                                                        adalah entitas anak Axiata Grup Berhad.                      Berhad.

                                                                                                                                        Kantor pusat Perusahaan terletak di XL Axiata                The Company’s head office is currently located
                                                                                                                                        Tower, Jl. H.R. Rasuna Said X-5 Kav. 11-12,                  at XL Axiata Tower, Jl. H.R. Rasuna Said X-5
                                                                                                                                        Kuningan Timur, Setiabudi, Jakarta Selatan                   Kav. 11-12, Kuningan Timur, Setiabudi, South
                                                                                                                                        12950, Indonesia.                                            Jakarta 12950, Indonesia.
   Catatan atas laporan keuangan konsolidasian merupakan              The accompanying notes form an integral part of
        bagian tak terpisahkan dari laporan keuangan                      these consolidated financial statements.
              konsolidasian secara keseluruhan.
Page 182
                                                  PT XL AXIATA Tbk                                                                                                                PT XL AXIATA Tbk
                                          DAN ENTITAS ANAK/AND SUBSIDIARY                                                                                                 DAN ENTITAS ANAK/AND SUBSIDIARY

                                                    Halaman - 5/2 - Page                                                                                                            Halaman - 5/3 - Page

CATATAN ATAS LAPORAN KEUANGAN                                               NOTES TO THE CONSOLIDATED FINANCIAL                     CATATAN ATAS LAPORAN KEUANGAN                                           NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN                                                                                           STATEMENTS                  KONSOLIDASIAN                                                                                       STATEMENTS
UNTUK TAHUN YANG BERAKHIR                                                                     FOR THE YEAR ENDED                    UNTUK TAHUN YANG BERAKHIR                                                                 FOR THE YEAR ENDED
31 DESEMBER 2023 DAN 2022                                                              31 DECEMBER 2023 AND 2022                    31 DESEMBER 2023 DAN 2022                                                          31 DECEMBER 2023 AND 2022
(Dinyatakan dalam jutaan Rupiah,                                                       (Expressed in millions of Rupiah,            (Dinyatakan dalam jutaan Rupiah,                                                   (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                       unless otherwise stated)             kecuali dinyatakan lain)                                                                   unless otherwise stated)


1.   UMUM (lanjutan)                                                1.   GENERAL (continued)                                        1.   UMUM (lanjutan)                                          1.   GENERAL (continued)

     b.   Penawaran umum efek                                             b. The Company’s public offerings                              c.   Ijin investasi                                           c.   Investment licence

                                                                         Nilai nominal                                                        Sesuai dengan Anggaran Dasar, tujuan                           In accordance with its Articles of Association,
                                                                          per saham         Pencatatan                                        Perusahaan adalah melakukan kegiatan dalam                     the Company’s purpose is to provide
                                                    Jumlah saham/        Nominal value        saham/                Tanggal/
                                                     Total shares          per share       Share register             Date
                                                                                                                                              usaha penyelenggaraan jasa telekomunikasi                      telecommunications        services      and/or
                                                                                                                                              dan/atau jaringan telekomunikasi dan/atau                      telecommunications       networks       and/or
          Penawaran saham umum perdana dan          1,427,500,000              100       Bursa Efek Indonesia   29 September 2005             multimedia. Perusahaan memulai operasi                         multimedia     services.     The     Company
           tercatat di Bursa Efek Indonesia/                                                                                                  komersialnya di tahun 1996 dan oleh karenanya                  commenced its commercial operations in
           Initial Public Stock Offering                                                                                                      Perusahaan telah memiliki perizinan-perizinan                  1996 and therefore the Company has
          Penawaran Umum Terbatas I (“PUT I”)       1,418,000,000              100       Bursa Efek Indonesia   16 November 2009
                                                                                                                                              sebagaimana dipersyaratkan oleh Badan                          obtained licences as required by Investment
           dalam rangka penerbitan Hak Memesan                                                                                                Koordinasi Penanaman Modal (“BKPM”).                           Coordination Board (“BKPM”).
           Efek Terlebih Dahulu (“HMETD”)/
           Limited Public Offering I (“LPO I”) in                                                                                             Sehubungan dengan telah diselesaikannya                       In relation completion of the merger with AXIS,
           respect of a rights issue with                                                                                                     penggabungan       usaha    dengan    AXIS,                   the Company has obtained Principle License
           Pre-emptive Rights
                                                                                                                                              Perusahaan      memperoleh    Izin   Prinsip                  of Merger of Capital Investment No. 3/1/IP-
          Penerbitan saham baru tanpa                 24,091,727               100       Bursa Efek Indonesia     14 April 2011               Penggabungan Perusahaan Penanaman Modal                       PP/PMA/2014 dated 7 April 2014 and
           memberikan HMETD sebagai                                                                                                           No. 3/1/IP-PP/PMA/2014 tanggal 7 April 2014                   License of Merger of Foreign Capital
           pelaksanaan Program Insentif                                                                                                       dan Izin Usaha Penggabungan Perusahaan                        Investment No. 7/1/IU-PP/PMA/2014, dated
           Jangka Panjang 2010 - 2015/                                                                                                        Penanaman              Modal          Asing                   25 November 2014.
           Incentive Shares without Pre-emptive
           Rights in the framework of Long Term
                                                                                                                                              No.        7/1/IU-PP/PMA/2014       tanggal
           Incentive Program 2010 - 2015                                                                                                      25 November 2014.

          Penerbitan saham melalui mekanisme          26,500,000               100       Bursa Efek Indonesia 10 Maret/March 2016             Perusahaan memperoleh Izin Pendaftaran                        The      Company       obtained  Licence    of
           penerbitan saham tanpa HMETD                                                                                                       Penanaman              Modal              Asing               Registration      of     Foreign   Investment
           sebagai pelaksanaan Program Insentif
           Jangka Panjang 2016 - 2020/
                                                                                                                                              No.         580/1/PI/PMA/2018           tanggal               No.           580/1/PI/PMA/2018         dated
           Incentive Shares without Pre-emptive                                                                                               20 Februari 2018 untuk aktivitas telekomunikasi               20 February 2018 for telecommunication
           Rights in the framework of Long Term                                                                                               dengan    kabel    serta    memperoleh      Izin              activities with cable as well as obtaining
           Incentive Program 2016 - 2020                                                                                                      Penyelenggaraan Jaringan Telekomunikasi                       Licence of Telecommunication Network for
                                                                                                                                              Penanaman         Modal         Asing       No.               Foreign Investment No. 2168/1/IU/PMA/2018
          Penerbitan saham melalui mekanisme        2,137,592,085              100       Bursa Efek Indonesia    25 Mei/May 2016
           Penawaran Umum Terbatas II
                                                                                                                                              2168/1/IU/PMA/2018                      tanggal               dated 28 June 2018 for telecommunication
           (“PUT II”)tahun 2016 dengan HMETD/                                                                                                 28 Juni 2018 untuk aktivitas telekomunikasi                   activities with cable.
           Share issuance through Limited Public                                                                                              dengan kabel.
           Offering II ("LPO II") Year 2016 in
           respect of a rights issue with                                                                                                d.   Ijin penyelenggaraan                                     d. Operating licence
           Pre-emptive Rights

          Penerbitan saham melalui mekanisme        2,403,755,889              100       Bursa Efek Indonesia     20 Desember/                Perusahaan dan entitas anak pada prinsipnya                   The Company and its subsidiary are
           Penawaran Umum Terbatas III                                                                           December 2022                menyelenggarakan jasa teleponi dasar melalui                  principally involved in the provision of basic
           (“PUT III”) tahun 2022 dengan HMETD/                                                                                               jaringan bergerak selular, Jasa Akses Internet                telephony services on cellular mobile network,
           Share issuance through Limited Public                                                                                              (“ISP”), Jasa Penyelenggaraan Jaringan Tetap                  Internet Services Provider (“ISP”), Closed
           Offering II ("LPO III") Year 2022 in
           respect of a rights issue with
                                                                                                                                              Tertutup (“JARTUP”), Jaringan Tetap Lokal                     Fixed Network Services (“JARTUP”), Packet
           Pre-emptive Rights                                                                                                                 Packet     Switched     (“JARTAPLOK        Packet             Switched Local Fixed Network Licence
                                                                                                                                              Switched”)Jasa      Internet    Teleponi    untuk             (“JARTAPLOK Packet Switched”), Internet
          Lihat Catatan 15 dan 16 untuk informasi                             See Notes 15 and 16 for information related                     Keperluan Publik (“ITKP”), Jasa Interkoneksi                  Telephony Service for Public Interest Licence
          penerbitan Sukuk Ijarah dan Obligasi.                               to Sukuk Ijarah and Bonds issuance.                             Internet (“NAP”), , Jasa Internet Service                     (“ITKP”), Internet Interconnection Services
                                                                                                                                              Provider (“ISP”) dan Jasa Penyediaan Konten.                  (“NAP”), Internet Service Provider (“ISP”)
                                                                                                                                              Untuk setiap ijin, evaluasi dilakukan setiap lima             andContent Provider Service. For every
                                                                                                                                              tahun. Sebagai tambahan, Perusahaan dan                       licence, an evaluation is performed every five
                                                                                                                                              entitas anak juga mendapatkan ijin-ijin lainnya.              years. In addition, the Company and its
                                                                                                                                                                                                            subsidiary also obtained various other
                                                                                                                                                                                                            licences.
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CATATAN ATAS LAPORAN KEUANGAN                                                    NOTES TO THE CONSOLIDATED FINANCIAL                    CATATAN ATAS LAPORAN KEUANGAN                                              NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN                                                                                                STATEMENTS                 KONSOLIDASIAN                                                                                          STATEMENTS
UNTUK TAHUN YANG BERAKHIR                                                                          FOR THE YEAR ENDED                   UNTUK TAHUN YANG BERAKHIR                                                                    FOR THE YEAR ENDED
31 DESEMBER 2023 DAN 2022                                                                   31 DECEMBER 2023 AND 2022                   31 DESEMBER 2023 DAN 2022                                                             31 DECEMBER 2023 AND 2022
(Dinyatakan dalam jutaan Rupiah,                                                            (Expressed in millions of Rupiah,           (Dinyatakan dalam jutaan Rupiah,                                                      (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                            unless otherwise stated)            kecuali dinyatakan lain)                                                                      unless otherwise stated)


1.   UMUM (lanjutan)                                                   1.    GENERAL (continued)                                        1.   UMUM (lanjutan)                                               1.   GENERAL (continued)

     d.   Ijin penyelenggaraan (lanjutan)                                    d. Operating licence (continued)                                d.   Ijin penyelenggaraan (lanjutan)                               d. Operating licence (continued)

          Rincian dari ijin-ijin tersebut adalah sebagai                          Details of these licences are as follows:                       Rincian dari ijin-ijin tersebut adalah sebagai                    Details of these licences are as follows:
          berikut:                                                                                                                                berikut: (lanjutan)                                               (continued)

                                                                                                            Tanggal penetapan atau                                                                                                              Tanggal penetapan atau
                                                                                                            perpanjangan terakhir/                                                                                                              perpanjangan terakhir/
                                                                                     Jenis jasa/                  Grant date or                                                                                        Jenis jasa/                    Grant date or
                    Ijin/License                No. ijin/License no.               Type of service             latest renewal date                         Ijin/License             No. ijin/License no.             Type of service               latest renewal date

          PT XL Axiata Tbk                                                                                                                        PT Hipernet Indodata

          Ijin Penyelenggaraan Jaringan      Kepmenkominfo No.091            Jaringan Bergerak Selular      23 Desember/December                  Ijin Penyelenggaraan Jasa       170/TEL.02.02/2019            Jasa Multimedia and Sistem      28 Mei/May 2019
               Bergerak Selular/License to      Tahun 2019, No. 056/           (meliputi 3GPP 900,DCS         2019, 21 Juni/                           Telekomunikasi/                                             Komunikasi Data/
               Operate Cellular Mobile          TEL.01.02/06/2021,             1800, IMT 2000 dan 2100        June 2021,                               License to Operate                                          Multimedia and
               Network                          No. 107/TEL.01.02/2021,        Mhz) termasuk Jaspondas,       17 Desember/                             Telecommunication                                           Data Communication
                                                No. 026/TEL.01.02/2022         Teknologi Netral/Cellular      December 2021,                           Services                                                    Systems
                                                                               Mobile Network (including      28 Januari/
                                                                               3GPP 900, DCS 1800,            January 2022                        Ijin Penyelenggaraan Jasa       848 Tahun 2014                Jasa Akses Internet/Internet    22 September 2014
                                                                               IMT 2000 and 2100                                                       Akses Internet/                                              Services Provider (“ISP”)
                                                                               Mhz), Basic Telephony                                                   License to Operate
                                                                               Services, Neutral                                                       Internet Access Services
                                                                               Technology                                                              (“ISP”)

          Ijin Penyelenggaraan Jaringan      Kepmenkominfo No.034/           Jaringan Tetap Tertutup/       3 April 2021                          PT AXIS Telekom Indonesia (“AXIS”), yang                          PT AXIS Telekom Indonesia (“AXIS”), which
               Tetap Tertutup/License to        TEL.01.02/2021                 Closed Fixed Network                                               diakuisisi pada tanggal 19 Maret 2014 (lihat                      was acquired on 19 March 2014 (see Note
               Operate Closed Fixed                                            (“JARTUP”)                                                         Catatan 38), memperoleh Lisensi Modern                            38), obtained the new Modern License to
               Network (“JARTUP”)                                                                                                                 terbaru     untuk      mengoperasikan  jasa                       operate mobile telecommunication services
          Ijin Penyelenggaraan Jasa          Kepmenkominfo No.416/           Jasa Sistem Komunikasi         29 November 2019
                                                                                                                                                  telekomunikasi bergerak berdasarkan Surat                         based on the Decree of Minister of
               Sistem Komunikasi Data/          TEL.02.02/2019 jo              Data/Data Communication        efektif/effective                   Keputusan Menteri Komunikasi dan Teknologi                        Communication and Information Technology
               License to Operate Data          SKLO 298/TEL.04.02/            System                         on 26 Juni/                         Informasi No. 425/KEP/M.KOMINFO/07/2012                           No. 425/KEP/M.KOMINFO/07/2012 dated
               Communication System             2020                                                          June 2020                           tanggal 4 Juli 2012, yang mencakup:                               4 July 2012, which covers the following:
                                                                                                                                                  a. Jaringan bergerak telekomunikasi GSM                           a. Mobile telecommunication network of
          Ijin Penyelenggaraan               Kepmenkominfo No.005/           Jaringan Tetap Lokal Packet    27 April 2018
                                                                                                                                                       900/DCS 1800;                                                    GSM 900/DCS 1800;
               Jaringan Tetap Lokal             TEL.01.02/2018                 Switched/Packet Switched                                           b. Jaringan bergerak telekomunikasi IMT-                          b. Mobile telecommunication network of IMT-
               Packet Switched/                                                Local Fixed Network                                                     2000/3G; dan                                                     2000/3G; and
               License to Operate Packet                                       (“JARTAPLOK Packet                                                 c. Jasa telekomunikasi dasar.                                     c. Basic telecommunication services.
               Switched Local Fixed                                            Switched”)
               Network (“JARTAPLOK
               Packet Switched”)
                                                                                                                                                  Setelah persetujuan Menteri Komunikasi dan                        Following the Minister of Communication and
                                                                                                                                                  Informatika atas permohonan rencana akuisisi                      Information approval of the acquisition
          Ijin Penyelenggaraan Jasa           Kepdirjen PPI Kominfo          Jasa Penyediaan Konten/        7 Agustus/August 2014                 atas    AXIS     yang   dilanjutkan     dengan                    proposal on AXIS followed by the merger of
               Penyediaan Konten/                No.234 Tahun 2014             Content Providing Service       dan/and 31 Oktober/                penggabungan usaha Perusahaan dan AXIS,                           the Company and AXIS, the Minister of
               License to Operate                dan/and                                                       October 2017                       Menteri     Komunikasi     dan      Informatika                   Communication and Information stipulated the
               Content Providing Service         Kepmenkominfo
                                                 1940 Tahun 2017
                                                                                                                                                  mengeluarkan penetapan alokasi spektrum 2G                        allocation of spectrum to the Group which
                                                                                                                                                  frekuensi GSM900/DCS 1800 dan spektrum 3G                         were 2G frequency GSM900/DCS 1800 and
          Ijin Penyelenggaraan Jasa          Kepmenkominfo No.1039    Jasa Interkoneksi Internet/           16 Mei/May 2017 dan/and               frekuensi IMT-2000. Surat Keputusan Menteri                       3G frequency IMT-2000. The decision letter
               Interkoneksi Internet/           Tahun 2017 dan/and       Internet Interconnection             31 Oktober/October 2017             Komunikasi dan Informatika No. 592 tahun                          from Minister Communication and Information
               License to Operate               Kepmenkominfo No.1038    Services (“NAP”)                                                         2014 pada tanggal 3 Juni 2014, menetapkan                         No. 592 Year 2014 dated 3 June 2014
               Internet Interconnection         Tahun 2017
               Services (“NAP”)
                                                                                                                                                  alokasi spektrum pada lokasi blok 8, 9 dan 10                     confirmed the spectrum allocated to the
                                                                                                                                                  untuk Perusahaan.                                                 Company which were at block locations 8, 9
          Ijin Penyelenggaraan Jasa          Kepdirjen PPI Kominfo          Jasa Internet Teleponi untuk    21 Oktober/October 2016                                                                                 and 10.
               Internet Teleponi untuk          No. 172 Tahun 2016             Keperluan Publik (”ITKP”)/     dan/and
               Keperluan Publik (“ITKP”)/       dan/and                        Voice over Internet            31 Oktober/October 2017
               License to Operate VoIP          Kepmenkominfo                  Protocol (“VoIP”)
                                                No.1039 Tahun 2017

          Ijin Penyelenggaraan Jasa          Kepdirjen PPI Kominfo    Jasa Akses Internet/Internet          21 November 2013 dan/and
               Akses Internet/                  No. 395 Tahun 2013           Services Provider (“ISP”)        31 Oktober/October 2017
               License to Operate               dan/and
               Internet Access Services         Kepmenkominfo No.1037
               (“ISP”)                          Tahun 2017
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CATATAN ATAS LAPORAN KEUANGAN                                                   NOTES TO THE CONSOLIDATED FINANCIAL                          CATATAN ATAS LAPORAN KEUANGAN                                          NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN                                                                                               STATEMENTS                       KONSOLIDASIAN                                                                                      STATEMENTS
UNTUK TAHUN YANG BERAKHIR                                                                         FOR THE YEAR ENDED                         UNTUK TAHUN YANG BERAKHIR                                                                FOR THE YEAR ENDED
31 DESEMBER 2023 DAN 2022                                                                  31 DECEMBER 2023 AND 2022                         31 DESEMBER 2023 DAN 2022                                                         31 DECEMBER 2023 AND 2022
(Dinyatakan dalam jutaan Rupiah,                                                           (Expressed in millions of Rupiah,                 (Dinyatakan dalam jutaan Rupiah,                                                  (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                           unless otherwise stated)                  kecuali dinyatakan lain)                                                                  unless otherwise stated)


1.   UMUM (lanjutan)                                                  1.   GENERAL (continued)                                               1.   UMUM (lanjutan)                                         1.   GENERAL (continued)

     e.   Dewan Komisaris, Dewan Direksi dan                               e.    Board of Commissioners, Board                         of         e.   Dewan Komisaris, Dewan Direksi, Komite                  e.    Board of Commissioners, Board of
          Komite Audit, Kepala Audit Internal dan                                Directors, Audit Committee, Head                      of              Audit, Kepala Audit Internal dan Sekretaris                   Directors, Audit Committee, Head of
          Sekretaris Perusahaan                                                  Internal Audit and Corporate Secretary                                Perusahaan (lanjutan)                                         Internal Audit and Corporate Secretary
                                                                                                                                                                                                                     (continued)
          Susunan Dewan Komisaris dan Dewan Direksi                              The composition of the Company’s Board of
          Perusahaan pada tanggal 31 Desember 2023                               Commissioners and Board of Directors as at                            Komite Audit Perusahaan dibentuk pada                         The Company’s Audit Committee was
          adalah sebagaimana dimuat dalam Akta                                   31 December 2023 is as stated in the Deed of                          tanggal 28 Februari 2005. Susunan Komite                      established on 28 February 2005. The
          Pernyataan Keputusan Rapat No. 24 tanggal                              Resolution No. 24 dated 11 January 2024,                              Audit per tanggal 31 Desember 2023 dan 2022                   composition of the Audit Committee as at
          11 Januari 2024 yang dibuat di hadapan Aulia                           made before Aulia Taufani, S.H., Notary in                            adalah sebagai berikut:                                       31 December 2023 and 2022 is as follows:
          Taufani, S.H., Notaris di Jakarta, yang telah                          Jakarta, which has been received and
          diterima dan dicatat dalam Sistem Administrasi                         registered in the Legal Entity Administration                                                                  2023 dan/and 2022
          Badan Hukum dan mendapatkan bukti                                      System and obtained the notification receipt
          penerimaan dari Menteri Hukum dan Hak Asasi                            No. AHU-01.09-0017879 dated 15 January                                Ketua                                      Julianto Sidarto                                       Chairman
          Manusia Republik Indonesia berdasarkan surat                           2024, issued by the Minister of Law and
          No.       AHU-AH.01.09-0017879        tanggal                          Human Rights of the Republic of Indonesia.                            Anggota:                                   Muliadi Rahardja                                       Members:
          15 Januari 2024.                                                                                                                                                                     Benny Redjo Setyono
                                                                                                                                                                                               Nita Skolastika Ruslim
          Susunan Dewan Komisaris dan Dewan Direksi                              The composition of the Company’s Board of
          Perusahaan pada tanggal 31 Desember 2023                               Commissioners and Board of Directors as at
                                                                                                                                                       Pada tanggal 31 Desember 2023 dan 2022,                       As at 31 December 2023 and 2022, Head of
          dan 2022 adalah sebagai berikut:                                       31 December 2023 and 2022 is as follows:
                                                                                                                                                       Kepala Audit Internal Perseroan masing-masing                 Internal Audit of the Company are Mohammad
                                                           2023                    2022                                                                adalah Mohammad Abdul Kader Bhuyan dan                        Abdul Kader Bhuyan and Vierna Suryaningsih,
          Dewan Komisaris                                                                                Board of Commissioners                        Vierna Suryaningsih. Sekretaris Perseroan                     respectively. Corporate Secretary is Ranty
                                                                                                                                                       adalah Ranty Astari Rachman.                                  Astari Rachman.
          Presiden Komisaris                     Dr. Muhamad               Dr. Muhamad                     President Commissioner
                                                  Chatib Basri              Chatib Basri                                                          f.   Entitas anak                                            f.    Subsidiary

          Komisaris:                             Vivek Sood                Vivek Sood                                 Commissioners:                   Laporan keuangan konsolidasian ini meliputi                   The consolidated financial statements include
                                                 Dr. David                 Dr. David                                                                   laporan keuangan Perusahaan dan entitas anak                  the accounts of the Company and its direct
                                                  Robert Dean1              Robert Dean                                                                yang dimiliki secara langsung (secara kolektif                subsidiary (collectively referred hereafter as
                                                 Dr. Hans                  Dr. Hans                                                                    selanjutnya disebut "Grup"). Pada tanggal                     the “Group”). On 2 June 2022, the Company
                                                  Wijayasuriya              Wijayasuriya                                                               2 Juni 2022, Perusahaan mengakuisisi entitas                  acquired subsidiary, PT Hipernet Indodata,
                                                                                                                                                       anak, PT Hipernet Indodata, yang bergerak di                  which provides managed and information
          Komisaris Independen:                  Yasmin Stamboel           Yasmin Stamboel            Independent Commissioners:                       bidang managed service dan jasa teknologi                     technology services and has operated
                                                  Wirjawan                  Wirjawan                                                                   informasi dan telah beroperasi secara komersial               commercially since 2007, with 51% of effective
                                                 Muliadi Rahardja          Muliadi Rahardja                                                            sejak tahun 2007, dengan persentase                           direct ownership by the Company (see Note
                                                 Julianto Sidarto          Julianto Sidarto                                                            kepemilikan efektif oleh Perusahaan sebesar                   37). The subsidiary is domiciled in Indonesia.
          Dewan Direksi                                                                                          Board of Directors                    51% (lihat Catatan 37). Entitas anak berdomisili
                                                                                                                                                       di Indonesia.
          Presiden Direktur                      Dian Siswarini            Dian Siswarini                          President Director

          Direktur:                              Abhjit Jayant             Abhijit Jayant                                     Directors:
                                                   Navalekar                 Navalekar
                                                 Yessie D. Yosetya         Yessie D.Yosetya
                                                 David Arcelus Oses        David Arcelus Oses
                                                 Feiruz Ikhwan bin         Budi Pramantika2
                                                    Abdul Malek2           I Gede Darmayusa
                                                 I Gede Darmayusa

          1) Dr. David Robert Dean telah menyampaikan permohonan                1) Dr. David Robert Dean submitted his resignation as
               pengunduran diri sebagai Komisaris Perseroan pada                     Commissioner of the Company on 25 September
               tanggal 25 September 2023. Pengunduran diri tersebut                  2023. The resignation will be processed and effective
               akan diproses dan berlaku efektif dengan mengacu                      by referring to the provisions on the Company’s
               kepada ketentuan Anggaran Dasar Perseroan.                            Articles of Association.

          2) Pengunduran Diri Bapak Budi Pramantika selaku Direktur             2) Resignation of Budi Pramantika as Director of the
               Perseroan serta pengangkatan Bapak Feiruz Ikhwan                     Company and the appointment of Feiruz Ikhwan bin
               Bin Abdul Malek selaku Direktur Perseroan telah                      Abdul Malek as Director of the Company has been
               disetujui pada Rapat Umum Pemegang Saham                             approved in the Annual General Meeting of
               Tahunan pada tanggal 5 Mei 2023.                                     Shareholders on 5 May 2023.
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CATATAN ATAS LAPORAN KEUANGAN                                          NOTES TO THE CONSOLIDATED FINANCIAL                 CATATAN ATAS LAPORAN KEUANGAN                                          NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN                                                                                      STATEMENTS              KONSOLIDASIAN                                                                                      STATEMENTS
UNTUK TAHUN YANG BERAKHIR                                                                FOR THE YEAR ENDED                UNTUK TAHUN YANG BERAKHIR                                                                FOR THE YEAR ENDED
31 DESEMBER 2023 DAN 2022                                                         31 DECEMBER 2023 AND 2022                31 DESEMBER 2023 DAN 2022                                                         31 DECEMBER 2023 AND 2022
(Dinyatakan dalam jutaan Rupiah,                                                  (Expressed in millions of Rupiah,        (Dinyatakan dalam jutaan Rupiah,                                                  (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                  unless otherwise stated)         kecuali dinyatakan lain)                                                                  unless otherwise stated)


2.   INFORMASI KEBIJAKAN AKUNTANSI MATERIAL                  2.   MATERIAL            ACCOUNTING               POLICY      2.   INFORMASI KEBIJAKAN AKUNTANSI MATERIAL                  2.   MATERIAL       ACCOUNTING                  POLICY
                                                                  INFORMATION                                                   (lanjutan)                                                   INFORMATION (continued)

     Laporan keuangan konsolidasian ini diotorisasi oleh          The consolidated financial        statements were             a.   Dasar penyusunan laporan             keuangan           a.   Basis for preparation of the consolidated
     Dewan Direksi pada tanggal 9 Februari 2024.                  authorised by the Board           of Directors on                  konsolidasian (lanjutan)                                     financial statements (continued)
                                                                  9 February 2024.
                                                                                                                                     Mata uang       fungsional    dan    penyajian               Functional    and    presentation    currency
     a.   Dasar penyusunan          laporan    keuangan           a.   Basis for preparation of the consolidated                     (lanjutan)                                                   (continued)
          konsolidasian                                                financial statements
                                                                                                                                     Angka-angka      dalam    laporan keuangan                   Figures    in  the    consolidated financial
          Berikut ini adalah informasi kebijakan akuntansi             Presented below are the material accounting                   konsolidasian ini dibulatkan menjadi jutaan                  statements are rounded in millions of Rupiah,
          material yang diterapkan dalam penyusunan                    policy information applied in the preparation of              Rupiah, kecuali dinyatakan lain.                             unless otherwise stated.
          laporan keuangan konsolidasian Grup yang                     the consolidated financial statements of the
          disusun dan disajikan berdasarkan Standar                    Group in accordance with Indonesian Financial                 Perubahan    atas   Pernyataan         Standar               Changes to the statements of financial
          Akuntansi Keuangan di Indonesia yang                         Accounting      Standards     which      comprise             Akuntansi Keuangan (“PSAK”)                                  accounting standards (“SFAS”)
          mencakup Pernyataan Standar Akuntansi                        Statements of Financial Accounting Standards
          Keuangan ("PSAK") dan Interpretasi Standar                   ("SFAS") and Interpretation of Financial                      Standar akuntansi revisian berikut, yang relevan             The following revised accounting standards,
          Akuntansi Keuangan ("ISAK") yang diterbitkan                 Accounting Standards (“IFAS”) issued by                       untuk Grup, berlaku efektif sejak tanggal                    which are relevant to the Group, are effective
          oleh Ikatan Akuntan Indonesia dan Peraturan                  Institute of Indonesian Chartered Accountant                  1 Januari 2023 dan tidak memiliki pengaruh                   from 1 January 2023 and do not result in
          Badan Pengawas Pasar Modal dan Lembaga                       and the Capital Market and Financial                          material    terhadap      laporan      keuangan              material impact to the Group’s consolidated
          Keuangan ("BAPEPAM-LK") No. VIII.G.7                         Institution Supervisory Agency ("BAPEPAM-                     konsolidasian Grup:                                          financial statements:
          tentang Penyajian dan Pengungkapan Laporan                   LK")’s Regulation No. VIII.G.7 regarding the                  - Amendemen PSAK 1 “Penyajian Laporan                        - Amendment to SFAS 1 “Presentation of
          keuangan       konsolidasian     Emiten     atau             Presentations and Disclosures of consolidated                    Keuangan”                                                     Financial Statements”
          Perusahaan Publik, yang terlampir dalam surat                financial statements of listed entities, enclosed             - Amendemen PSAK 16 ”Aset Tetap”                             - Amendment to SFAS 16 “Fixed Assets”
          keputusan No. KEP-347/BL/2012. Peraturan                     in the decision letter No. KEP-347/BL/2012.                   - Amendemen         PSAK       25     ”Kebijakan             - Amendment to SFAS 25 “Accounting
          tersebut sekarang merupakan regulasi dari                    The regulation is now a regulation under the                     Akuntansi, Perubahan Estimasi Akuntansi                       Policies, Changes in Accounting Estimates
          Otoritas Jasa Keuangan ("OJK").                              Indonesian Financial Services Authority                          dan Kesalahan”                                                and Errors”
                                                                       ("OJK").                                                      - Amendemen PSAK 46 ”Pajak Penghasilan”                      - Amendment to SFAS 46 “Income Tax”

          Laporan keuangan konsolidasian, kecuali untuk                The consolidated financial statements, except                 Standar akuntansi revisian berikut yang telah                The following revised accounting standards
          akun-akun tertentu yang disusun berdasarkan                  for certain accounts which are prepared on                    diterbitkan dan relevan untuk Grup berlaku                   issued and relevant to the Group are effective
          pengukuran lainnya yang dideskripsikan dalam                 other measurement described in the                            efektif sejak tanggal 1 Januari 2024 dan belum               from 1 January 2024 and have not been early
          kebijakan akuntansi terkait dan laporan arus                 respective accounting policy and the                          diterapkan secara dini oleh Grup:                            adopted by the Group:
          kas konsolidasian, disusun dengan konsep                     statements of cash flows, have been prepared                  - Amendemen PSAK 1 “Penyajian Laporan                        - Amendment to SFAS 1 “Presentation of
          harga perolehan dan dasar akrual.                            on the historical cost concept and accrual                        Keuangan”                                                    Financial Statements”
                                                                       basis.                                                        - Amendemen PSAK 73 ”Sewa”                                   - Amendment to SFAS 73 “Leases”

          Laporan arus kas konsolidasian disusun                       The consolidated statements of cash flows are                 Pada tanggal pengesahan laporan keuangan                     As at the authorisation date of these
          dengan menggunakan metode langsung dan                       prepared using the direct method and present                  konsolidasian Grup sedang mempertimbangkan                   consolidated financial statements, the Group is
          menyajikan sumber dan penggunaan kas dan                     the sources and uses of cash and cash                         implikasi dari penerapan standar-standar                     assessing the implication of the above
          setara kas dengan mengelompokkan arus kas                    equivalents according to operating, investing                 tersebut,    terhadap   laporan   keuangan                   standards, to the Group’s consolidated
          atas dasar kegiatan operasi, investasi dan                   and financing activities. Cash and cash                       konsolidasian Grup.                                          financial statements.
          pendanaan. Kas dan setara kas terdiri dari kas,              equivalents consist of cash on hand, cash in
          bank dan deposito berjangka yang jatuh tempo                 banks and deposits with original maturities of                Efektif sejak tanggal 1 Januari 2024, referensi              Effective from 1 January 2024, references to
          dalam waktu tiga bulan atau kurang.                          three months or less.                                         terhadap masing-masing PSAK dan ISAK akan                    the individual SFAS and IFAS will be changed
                                                                                                                                     diubah sebagaimana diterbitkan oleh DSAK-IAI                 as published by DSAK-IAI on 22 November
          Mata uang fungsional dan penyajian                           Functional and presentation currency                          pada tanggal 22 November 2023.                               2023.

          Transaksi-transaksi yang termasuk dalam                      Items included in the consolidated financial
          laporan keuangan konsolidasian pada setiap                   statements of each of the Group’s entities are
          entitas anggota Grup diukur dengan mata uang                 measured using the currency of the primary
          lingkungan ekonomi utama di mana Grup                        economic environment in which the Group
          beroperasi (“mata uang fungsional”). Laporan                 operates (“the functional currency”). The
          keuangan konsolidasian disajikan dalam                       consolidated     financial   statements    are
          Rupiah, yang merupakan mata uang fungsional                  presented in Rupiah, which is the Group’s
          dan penyajian Grup.                                          functional and presentation currency.
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CATATAN ATAS LAPORAN KEUANGAN                                       NOTES TO THE CONSOLIDATED FINANCIAL                   CATATAN ATAS LAPORAN KEUANGAN                                           NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN                                                                                   STATEMENTS                KONSOLIDASIAN                                                                                       STATEMENTS
UNTUK TAHUN YANG BERAKHIR                                                             FOR THE YEAR ENDED                  UNTUK TAHUN YANG BERAKHIR                                                                 FOR THE YEAR ENDED
31 DESEMBER 2023 DAN 2022                                                      31 DECEMBER 2023 AND 2022                  31 DESEMBER 2023 DAN 2022                                                          31 DECEMBER 2023 AND 2022
(Dinyatakan dalam jutaan Rupiah,                                               (Expressed in millions of Rupiah,          (Dinyatakan dalam jutaan Rupiah,                                                   (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                               unless otherwise stated)           kecuali dinyatakan lain)                                                                   unless otherwise stated)


2.   INFORMASI KEBIJAKAN AKUNTANSI MATERIAL                  2.   MATERIAL       ACCOUNTING                   POLICY      2.   INFORMASI KEBIJAKAN AKUNTANSI MATERIAL                   2.   MATERIAL       ACCOUNTING                    POLICY
     (lanjutan)                                                   INFORMATION (continued)                                      (lanjutan)                                                    INFORMATION (continued)

     b.   Prinsip atas    akuntansi    konsolidasi   dan          b. Principles of consolidation and equity                    b.   Prinsip atas akuntansi        konsolidasi   dan          b.   Principles of consolidation and equity
          ekuitas                                                    accounting                                                     ekuitas (lanjutan)                                            accounting (continued)

          Entitas anak                                               Subsidiary                                                     Entitas anak (lanjutan)                                       Subsidiary (continued)

          Laporan keuangan konsolidasian meliputi                    The consolidated financial statements include                  Untuk setiap akuisisi, Perusahaan mengakui                    The Company recognises any non-controlling
          laporan keuangan Perusahaan dan entitas                    the financial statements of the Company and                    kepentingan nonpengendali pada pihak yang                     interests in the acquiree on an acquisition by-
          anak. Entitas anak adalah entitas di mana                  its subsidiary. A subsidiary is an entity over                 diakuisisi baik sebesar nilai wajar atau sebesar              acquisition basis, either at fair value or at the
          Perusahaan         memiliki        pengendalian.           which the Company has control. The Company                     bagian proporsional kepentingan nonpengendali                 non-controlling interest’s proportionate share
          Pengendalian     timbul    ketika    Perusahaan            controls an entity when the Company is                         atas aset bersih pihak yang diakuisisi.                       of the acquiree’s net assets. Non-controlling
          terekspos atas, atau memiliki hak untuk, imbal             exposed to, or has rights to, variable returns                 Kepentingan nonpengendali disajikan di ekuitas                interests are reported as equity in the
          hasil yang bervariasi dari keterlibatannya                 from its involvement with the entity and has the               dalam laporan posisi keuangan konsolidasian,                  consolidated statements of financial position,
          dengan entitas dan memiliki kemampuan untuk                ability to affect those returns through its power              terpisah dari ekuitas pemilik entitas induk.                  separate from the owner of the parent’s equity.
          memengaruhi imbal hasil tersebut melalui                   over the entity. Subsidiaries are fully
          kekuasaannya atas entitas. Entitas anak                    consolidated from the date on which the                        Biaya yang terkait dengan akuisisi dibebankan                 Acquisition-related costs are expensed as
          dikonsolidasikan secara penuh sejak tanggal di             control is transferred to the Company.                         pada saat terjadinya. Transaksi antar entitas,                incurred. Intercompany transactions, balances
          mana      pengendalian      dialihkan    kepada            Subsidiaries are deconsolidated from the date                  saldo dan keuntungan yang belum direalisasi                   and unrealised gains on transactions between
          Perusahaan.        Entitas       anak      tidak           on which that control ceases.                                  antar entitas dalam Grup telah dieliminasi.                   companies in the Group are eliminated.
          dikonsolidasikan lagi sejak tanggal di mana                                                                               Kerugian    yang     belum     direalisasi juga               Unrealised losses are also eliminated unless
          Perusahaan kehilangan pengendalian.                                                                                       dieliminasi, kecuali bila terbukti adanya                     the transaction provides evidence of an
                                                                                                                                    penurunan nilai aset yang ditransfer.                         impairment of the transferred assets.
          Kombinasi bisnis dicatat dengan menggunakan                The acquisition method is used to account for
          metode akuisisi. Imbalan yang diserahkan untuk             business combinations. The consideration                       Laporan keuangan entitas anak disusun untuk                   The financial statements of the subsidiary are
          akuisisi suatu entitas anak adalah sebesar nilai           transferred for the acquisition of a subsidiary is             tahun    pelaporan    yang    sama     dengan                 prepared for the same reporting year as the
          wajar aset yang diserahkan, saham yang                     the fair value of the assets given, shares                     Perusahaan. Kebijakan akuntansi entitas anak                  Company. When necessary, adjustments are
          diterbitkan atau liabilitas yang diakui pada               issued or liabilities incurred at the date of                  diubah jika diperlukan, agar konsisten dengan                 made to bring the accounting policies in line
          tanggal akuisisi. Kelebihan jumlah imbalan yang            acquisition. The excess of the aggregate of the                kebijakan akuntansi yang diadopsi Perusahaan.                 with those of the Company.
          dialihkan dan nilai wajar jumlah kepentingan               consideration transferred and the fair value of
          nonpengendali atas jumlah aset teridentifikasi             non-controlling interest over the net identifiable             Entitas Asosiasi                                              Associates
          bersih yang diperoleh dan kewajiban yang                   assets and liabilities acquired is recorded as
          timbul dicatat sebagai goodwill. Jika jumlah               goodwill. If this consideration is lower than the              Entitas asosiasi adalah seluruh entitas di mana               Associates are all entities over which the
          imbalan yang diserahkan lebih rendah dari nilai            fair value of the net assets of the subsidiary                 Perusahaan memiliki pengaruh signifikan                       Company has significant influence but not
          wajar aset bersih entitas anak yang diakuisisi,            acquired, the difference is recognised directly                namun bukan pengendalian, biasanya melalui                    control,     generally   accompanying    a
          selisihnya diakui langsung dalam laporan laba              in the consolidated profit or loss.                            kepemilikan hak suara antara 20% dan 50%.                     shareholding of between 20% and 50% of the
          rugi konsolidasian.                                                                                                                                                                     voting rights.

          Imbalan kontinjensi yang masih harus dialihkan             Any contingent consideration to be transferred                 Sesuai metode ekuitas, investasi pada awalnya                 Under the equity method, the investment is
          oleh Perusahaan diakui sebesar nilai wajar                 by the Company is recognised at fair value at                  dicatat pada biaya perolehan. Di dalam                        initially recognised at cost. The Company’s
          pada tanggal akuisisi. Perubahan selanjutnya               the acquisition date. Subsequent changes to                    investasi Perusahaan atas entitas asosiasi                    investment in associates includes goodwill, if
          atas nilai wajar imbalan kontinjensi yang diakui           the fair value of the contingent consideration                 termasuk goodwill yang diidentifikasi ketika                  any, identified on acquisition. The investment
          sebagai aset atau liabilitas dicatat sesuai                that are deemed to be an asset or liability are                akuisisi. Nilai investasi selanjutnya disesuaikan             is adjusted thereafter to recognise the
          dengan PSAK 71 “Instrumen Keuangan”, dalam                 recognised in accordance with SFAS 71                          untuk mengakui bagian investor atas laba rugi                 investor’s share of the post-acquisition profits
          laporan laba rugi. Imbalan kontinjensi yang                “Financial Instruments” in profit or loss.                     pasca akuisisi dari investee atas laba rugi, dan              or losses of the investee in profit or loss, and
          diklasifikasikan sebagai ekuitas tidak diukur              Contingent consideration that is classified as                 bagiannya dalam pergerakan pendapatan                         its     share   of   movements       in    other
          kembali      dan    penyelesaian     selanjutnya           equity is not remeasured and its subsequent                    komprehensif lainnya dari investee atas                       comprehensive income of the investee in other
          diperhitungkan dalam ekuitas.                              settlement is accounted for within equity.                     pendapatan komprehensif lainnya.                              comprehensive income.

                                                                                                                                    Setiap akhir periode pelaporan, Perusahaan                    At the end of each reporting period, the
                                                                                                                                    melakukan penilaian ketika terdapat bukti                     Company assesses when there is objective
                                                                                                                                    obyektif bahwa investasi pada entitas asosiasi                evidence that an investment in associates is
                                                                                                                                    mengalami penurunan nilai.                                    impaired.
Page 187
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CATATAN ATAS LAPORAN KEUANGAN                                           NOTES TO THE CONSOLIDATED FINANCIAL                 CATATAN ATAS LAPORAN KEUANGAN                                           NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN                                                                                       STATEMENTS              KONSOLIDASIAN                                                                                       STATEMENTS
UNTUK TAHUN YANG BERAKHIR                                                                 FOR THE YEAR ENDED                UNTUK TAHUN YANG BERAKHIR                                                                 FOR THE YEAR ENDED
31 DESEMBER 2023 DAN 2022                                                          31 DECEMBER 2023 AND 2022                31 DESEMBER 2023 DAN 2022                                                          31 DECEMBER 2023 AND 2022
(Dinyatakan dalam jutaan Rupiah,                                                   (Expressed in millions of Rupiah,        (Dinyatakan dalam jutaan Rupiah,                                                   (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                   unless otherwise stated)         kecuali dinyatakan lain)                                                                   unless otherwise stated)


2.   INFORMASI KEBIJAKAN AKUNTANSI MATERIAL                   2.   MATERIAL       ACCOUNTING                    POLICY      2.   INFORMASI KEBIJAKAN AKUNTANSI MATERIAL                   2.   MATERIAL       ACCOUNTING                     POLICY
     (lanjutan)                                                    INFORMATION (continued)                                       (lanjutan)                                                    INFORMATION (continued)

     c.   Transaksi dengan pihak-pihak berelasi                    c.   Related parties transactions                             d.   Pengakuan pendapatan dan beban (lanjutan)                d.   Recognition of revenues and expenses
                                                                                                                                                                                                    (continued)
          Grup melakukan transaksi dengan pihak-pihak                   The Group enters into transactions with related
          berelasi sebagaimana didefinisikan dalam                      parties as defined in SFAS 7 “Related Party                   Pendapatan dari kontrak dengan pelanggan                      Revenue from        contracts   with   customers
          PSAK 7 “Pengungkapan Pihak-Pihak Berelasi”.                   Disclosures”.                                                 (lanjutan)                                                    (continued)

          Seluruh transaksi dan saldo yang material                     All significant transactions and balances with                Kewajiban pelaksanaan dapat dipenuhi dengan                   A performance obligation may be satisfied at
          dengan pihak-pihak berelasi diungkapkan                       related parties are disclosed in the notes to the             cara, yakni:                                                  the following:
          dalam catatan atas laporan keuangan                           consolidated financial statements.                            a. Suatu titik waktu (umumnya janji untuk                     a. A point in time (typically for promises to
          konsolidasian.                                                                                                                 menyerahkan barang ke pelanggan); atau                        transfer goods to a customer); or
                                                                                                                                      b. Suatu periode waktu (umumnya janji untuk                   b. Over time (typically for promises to transfer
     d.   Pengakuan pendapatan dan beban                           d.   Recognition of revenues and expenses                             menyerahkan jasa ke pelanggan). Untuk                         services to a customer). For a performance
                                                                                                                                         kewajiban pelaksanaan yang dipenuhi                           obligation satisfied over time, the Group
          Pendapatan dari kontrak dengan pelanggan                      Revenue from contracts with customers                            dalam suatu periode waktu, Grup memilih                       selects an appropriate measure of progress
                                                                                                                                         ukuran penyelesaian yang sesuai untuk                         to determine the amount of revenue that
          Pengakuan pendapatan harus memenuhi 5                         Revenue recognition has to fulfil 5 steps of                     penentuan jumlah pendapatan yang harus                        should be recognised as the performance
          langkah analisa sebagai berikut:                              assessment:                                                      diakui karena telah terpenuhinya kewajiban                    obligation is satisfied.
          1. Identifikasi kontrak dengan pelanggan.                     1. Identify contract(s) with a customer.                         pelaksanaan.
          2. Identifikasi kewajiban pelaksanaan dalam                   2. Identify the performance obligations in the
             kontrak. Kewajiban pelaksanaan merupakan                      contract. Performance obligations are                      Pembayaran harga transaksi berbeda untuk                       Payment of the transaction price is different for
             janji-janji dalam kontrak untuk menyerahkan                   promises in a contract to transfer to a                    setiap kontrak. Aset kontrak diakui ketika jumlah              each contract. A contract asset is recognised
             barang atau jasa yang memiliki karakteristik                  customer goods or services that are                        penerimaan dari pelanggan kurang dari saldo                    once the consideration paid by the customer is
             berbeda ke pelanggan.                                         distinct.                                                  kewajiban pelaksanaan yang telah dipenuhi.                     less than the balance of performance
          3. Penetapan harga transaksi. Harga transaksi                 3. Determine the transaction price. The                       Kewajiban kontrak diakui ketika jumlah                         obligation which has been satisfied. A contract
             merupakan jumlah imbalan yang berhak                          transaction price is the amount of                         penerimaan dari pelanggan melebihi saldo                       liability is recognised once the consideration
             diperoleh suatu entitas sebagai kompensasi                    consideration to which an entity expects to                kewajiban pelaksanaan yang telah dipenuhi.                     paid by the customer exceeds the balance of
             atas diserahkannya barang atau jasa yang                      be entitled in exchange for transferring                   Aset kontrak disajikan dalam "Piutang usaha"                   performance obligation which has been
             dijanjikan ke pelanggan. Jika imbalan yang                    promised goods or services to a customer.                  dan     liabilitas kontrak    disajikan     dalam              satisfied. Contract assets are presented under
             dijanjikan di kontrak mengandung suatu                        If the consideration promised in a contract                "Pendapatan tangguhan”.                                        "Trade receivables" and contract liabilities are
             jumlah yang bersifat variabel, maka Grup                      includes a variable amount, the Group                                                                                     presented under "Deferred revenue”.
             membuat estimasi jumlah imbalan tersebut                      estimates the amount of consideration to
                                                                                                                                      Program insentif pemasaran yang berupa                         Marketing incentive programmes which
             sebesar jumlah yang diharapkan berhak                         which it expects to be entitled in exchange
                                                                                                                                      imbalan yang diberikan Grup kepada pelanggan                   represent consideration given to the
             diterima atas diserahkannya barang atau                       for transferring the promised goods or
                                                                                                                                      disajikan sebagai pengurang pendapatan                         customers shall be presented as revenue
             jasa yang dijanjikan ke pelanggan dikurangi                   services to a customer less the estimated
                                                                                                                                      kecuali terdapat manfaat teridentifikasi yang                  deduction unless there is identifiable benefit
             dengan estimasi jumlah jaminan kinerja jasa                   amount of service level guarantee which
                                                                                                                                      diterima oleh Grup sebagai pertukaran atas                     received by the Group in exchange for those
             yang akan dibayarkan selama periode                           will be paid during the contract period.
                                                                                                                                      imbalan tersebut. Imbalan yang diberikan                       considerations.    Consideration     given   to
             kontrak.
                                                                                                                                      kepada pelanggan dimana terdapat manfaat                       customers in which there is identifiable benefit
          4. Alokasi harga transaksi ke setiap kewajiban                4. Allocate the transaction price to each
                                                                                                                                      yang dapat diidentifikasi yang diterima oleh                   received by the Group in exchange for those
             pelaksanaan dengan menggunakan dasar                          performance obligation on the basis of the
                                                                                                                                      Grup sebagai pertukaran atas imbalan tersebut                  consideration shall be presented as sales and
             harga jual berdiri sendiri relatif dari setiap                relative stand-alone selling prices of each
                                                                                                                                      disajikan sebagai beban penjualan dan                          marketing expenses.
             barang atau jasa berbeda yang dijanjikan di                   distinct good or service promised in the
                                                                                                                                      pemasaran.
             kontrak. Ketika tidak dapat diamati secara                    contract. Where these are not directly
             langsung, harga jual berdiri sendiri relatif                  observable, the relative stand-alone selling
                                                                                                                                      Pendapatan Grup berasal dari segmen jasa                       The Group’s revenue is derived from GSM
             diperkirakan berdasarkan biaya yang                           price is estimated based on expected cost
                                                                                                                                      GSM mobile dan jaringan telekomunikasi dan                     mobile and telecommunication network
             diharapkan ditambah marjin.                                   plus margin.
                                                                                                                                      segmen managed service dan jasa teknologi                      services segment and managed and
          5. Pengakuan pendapatan ketika kewajiban                      5. Recognise revenue when performance
                                                                                                                                      informasi (lihat Catatan 34).                                  information technology services segment (see
             pelaksanaan       telah   dipenuhi     dengan                 obligation is satisfied by transferring the
                                                                                                                                                                                                     Note 34).
             menyerahkan barang atau jasa yang                             promised goods or services to a customer
             dijanjikan ke pelanggan (ketika pelanggan                     (which is when the customer obtains
             telah memiliki kendali atas barang atau jasa                  control of the goods or services).
             tersebut).
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CATATAN ATAS LAPORAN KEUANGAN                                         NOTES TO THE CONSOLIDATED FINANCIAL                 CATATAN ATAS LAPORAN KEUANGAN                                        NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN                                                                                     STATEMENTS              KONSOLIDASIAN                                                                                    STATEMENTS
UNTUK TAHUN YANG BERAKHIR                                                               FOR THE YEAR ENDED                UNTUK TAHUN YANG BERAKHIR                                                              FOR THE YEAR ENDED
31 DESEMBER 2023 DAN 2022                                                        31 DECEMBER 2023 AND 2022                31 DESEMBER 2023 DAN 2022                                                       31 DECEMBER 2023 AND 2022
(Dinyatakan dalam jutaan Rupiah,                                                 (Expressed in millions of Rupiah,        (Dinyatakan dalam jutaan Rupiah,                                                (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                 unless otherwise stated)         kecuali dinyatakan lain)                                                                unless otherwise stated)


2.   INFORMASI KEBIJAKAN AKUNTANSI MATERIAL                 2.   MATERIAL       ACCOUNTING                    POLICY      2.   INFORMASI KEBIJAKAN AKUNTANSI MATERIAL                2.   MATERIAL       ACCOUNTING                    POLICY
     (lanjutan)                                                  INFORMATION (continued)                                       (lanjutan)                                                 INFORMATION (continued)

     d.   Pengakuan pendapatan dan beban (lanjutan)              d.   Recognition of revenues and expenses                     d.   Pengakuan pendapatan dan beban (lanjutan)             d.   Recognition of revenues and expenses
                                                                      (continued)                                                                                                              (continued)

          Jasa GSM mobile dan jaringan telekomunikasi                 GSM mobile and telecommunication network                      Data dan layanan digital (lanjutan)                        Data and digital services (continued)
          (lanjutan)                                                  services (continued)
                                                                                                                                    Komponen pendanaan terjadi saat periode                    The financing component occurs when the
          Pendapatan dari segmen jasa Global System                   Revenue from Global System for Mobile                         antara penyerahan barang atau jasa yang                    period between the transfer of the promised
          for Mobile communications (“GSM”) mobile dan                communications       (“GSM”)       mobile     and             dijanjikan kepada pelanggan dan pembayaran                 goods or services to the customer and
          jaringan telekomunikasi berasal dari data,                  telecommunication network services segment                    oleh pelanggan terkait dengan kontrak tertentu             payment by the customer related to certain
          layanan digital, percakapan dan Short Message               is derived from data, digital services, voice and             dari jasa telekomunikasi selular melebihi satu             contracts of cellular telecommunication
          Services (“SMS”), jasa interkoneksi dan jasa                Short      Message        Services       (“SMS”),             tahun.     Berdasarkan   PSAK     72,     Grup             services exceeds one year. Under SFAS 72,
          telekomunikasi lainnya. Sumber informasi dari               interconnection and other telecommunication                   menyesuaikan harga transaksi untuk nilai waktu             the Group adjusted the transaction price for
          pendapatan tersebut terutama dihasilkan dari                services. Information regarding the source of                 uang.                                                      the time value of money.
          sistem Teknologi Informasi yang kompleks dan                such revenue is primarily generated from
          melibatkan volume data yang besar dengan                    complex Information Technology systems and                    Percakapan dan SMS                                         Voice and SMS
          kombinasi berbagai produk, layanan dan harga                involves large volumes of data with a
          terkait.                                                    combination of different products, services and               Pendapatan percakapan dan SMS meliputi                     Voice and SMS revenue include revenue from
                                                                      related prices.                                               pendapatan dari percakapan dan SMS.                        voice and SMS.

          Kriteria pengakuan pendapatan tertentu yang                 Specific revenue recognition criteria that have               Pendapatan percakapan diakui dalam suatu                   Voice revenue is recognised over time when
          harus dipenuhi sejalan dengan kewajiban                     to be met aligned with the performance                        periode waktu ketika percakapan terjadi dan                the service is rendered based on the actual
          kinerja yang disebutkan di atas adalah sebagai              obligation mentioned above are as follows:                    diukur berdasarkan durasi pemakaian aktual                 call duration and applicable tariffs.
          berikut:                                                                                                                  dan menggunakan tarif yang berlaku.

          Data dan layanan digital                                    Data and digital services                                     Pendapatan SMS diakui dalam suatu periode                  SMS revenue is recognised over time based
                                                                                                                                    waktu berdasarkan pemakaian atau tagihan                   on usage or fixed monthly charges depending
          Pendapatan data dan layanan digital meliputi                Revenue from data and digital services                        tetap bulanan tergantung kesepakatan dengan                on the arrangement with customers.
          pendapatan dari data, konten digital, home                  includes revenue from data, digital content,                  pelanggan.
          broadband dan pendapatan abonemen yang                      home broadband and monthly service charges
          dilakukan dengan skema pascabayar.                          that are performed through postpaid scheme.                   Jasa Interkoneksi dan jasa telekomunikasi                  Interconnection        and               other
                                                                                                                                    lainnya                                                    telecommunication services
          Pendapatan data adalah pendapatan dari data                 Data revenue is derived from wireless
          pita lebar nirkabel yang diakui dalam suatu                 broadband data revenue which is recognised                    Pendapatan interkoneksi dari operator-operator             Revenue from interconnection with other
          periode waktu berdasarkan pemakaian.                        over time based on usage.                                     domestik lainnya dan pendapatan inbound                    domestic operators and inbound roaming
                                                                                                                                    roaming       dari    penyelenggara       jasa             revenue from overseas telecommunication
          Pendapatan konten digital diakui dalam suatu                Digital content revenue is recognised over time               telekomunikasi luar negeri diakui pada suatu               providers is recognised over time on the basis
          periode waktu ketika penjualan konten terjadi               when the sales of contents have occurred and                  periode waktu berdasarkan trafik percakapan                of actual recorded call traffic.
          dan disajikan secara neto jika Grup bertindak               is presented on a net basis when the Group                    aktual yang tercatat.
          sebagai agen, setelah memperhitungkan beban                 acts as an agent, after taking into account the
          langsung yang terkait, atau disajikan secara                underlying direct expenses, and is presented                  Jasa interkoneksi termasuk layanan internet                Interconnection services includes voice over
          bruto apabila Grup bertindak sebagai penyedia               on a gross basis when the Group acts as                       teleponi untuk keperluan publik (“ITKP”) yang              internet protocol (“VoIP”) service which is
          jasa.                                                       principal.                                                    diakui pada suatu periode waktu berdasarkan                recognised overtime when the service is
                                                                                                                                    tarif yang berlaku.                                        rendered based upon applicable tariffs.
          Pendapatan      home       broadband     adalah             Home broadband revenue is derived from
          pendapatan dari layanan data pita lebar dengan              broadband data services with fibre network                    Jasa telekomunikasi lainnya terdiri atas jasa              Other telecommunication services include
          jaringan serat optik diakui dalam suatu periode             and is recognised over the time during which                  telekomunikasi lainnya, penjualan kartu SIM,               revenue    from  other   telecommunication
          waktu selama saat jasa tersebut diberikan.                  the services are provided.                                    sewa sirkit langganan dan sewa menara.                     services, SIM card sales, leased line and
                                                                                                                                                                                               leased tower.
          Dalam skema pascabayar, terdapat pendapatan                 In a postpaid scheme, there is a monthly
          abonemen yang diakui pada suatu periode                     service charge which is recognised over time
          waktu secara bulanan pada saat penagihan.                   on a monthly basis upon billing.
Page 189
                                             PT XL AXIATA Tbk                                                                                                           PT XL AXIATA Tbk
                                     DAN ENTITAS ANAK/AND SUBSIDIARY                                                                                            DAN ENTITAS ANAK/AND SUBSIDIARY

                                              Halaman - 5/16 - Page                                                                                                     Halaman - 5/17 - Page

CATATAN ATAS LAPORAN KEUANGAN                                         NOTES TO THE CONSOLIDATED FINANCIAL                CATATAN ATAS LAPORAN KEUANGAN                                         NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN                                                                                     STATEMENTS             KONSOLIDASIAN                                                                                     STATEMENTS
UNTUK TAHUN YANG BERAKHIR                                                               FOR THE YEAR ENDED               UNTUK TAHUN YANG BERAKHIR                                                               FOR THE YEAR ENDED
31 DESEMBER 2023 DAN 2022                                                        31 DECEMBER 2023 AND 2022               31 DESEMBER 2023 DAN 2022                                                        31 DECEMBER 2023 AND 2022
(Dinyatakan dalam jutaan Rupiah,                                                 (Expressed in millions of Rupiah,       (Dinyatakan dalam jutaan Rupiah,                                                 (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                 unless otherwise stated)        kecuali dinyatakan lain)                                                                 unless otherwise stated)


2.   INFORMASI KEBIJAKAN AKUNTANSI MATERIAL                 2.   MATERIAL       ACCOUNTING                   POLICY      2.   INFORMASI KEBIJAKAN AKUNTANSI MATERIAL                 2.   MATERIAL       ACCOUNTING                        POLICY
     (lanjutan)                                                  INFORMATION (continued)                                      (lanjutan)                                                  INFORMATION (continued)

     d.   Pengakuan pendapatan dan beban (lanjutan)              d.   Recognition of revenues and expenses                    d.   Pengakuan pendapatan dan beban (lanjutan)              d.   Recognition of revenues and expenses
                                                                      (continued)                                                                                                              (continued)

          Jasa Interkoneksi dan jasa telekomunikasi                   Interconnection         and          other                   Jasa Interkoneksi dan jasa telekomunikasi                   Interconnection         and          other
          lainnya (lanjutan)                                          telecommunication services (continued)                       lainnya (lanjutan)                                          telecommunication services (continued)

          Pendapatan jasa telekomunikasi lainnya diakui               Revenue from other telecommunication                         Pendapatan yang diterima dimuka dicatat                     Revenue that is received in advance is
          ketika    jasa    diberikan   dan    kewajiban              services is recognised when services have                    sebagai pendapatan tangguhan dan diakui                     recorded as deferred revenue and recognised
          pelaksanaan         dipenuhi       berdasarkan              been rendered and performance obligations                    sebagai pendapatan pada saat jasa diberikan                 as revenue when the services are provided.
          kesepakatan dengan pelanggan. Transaksi                     have been satisfied based on the arrangement                 kepada pelanggan.
          bundling ditelaah secara individual apakah                  with customers. Bundling transaction is
                                                                                                                                   Pendapatan sewa menara diakui setiap                        Revenue from leased towers is recognised
          terdiri dari satu atau lebih kewajiban                      assessed individually on whether it contains
                                                                                                                                   bulannya dengan dasar garis lurus sesuai                    monthly on a straight-line basis based on
          pelaksanaan. Saat transaksi bundling ditelaah               one or more performance obligations. When
                                                                                                                                   dengan perjanjian dengan pelanggan.                         agreement with customers.
          sebagai      satu    kewajiban    pelaksanaan,              bundling transaction is assessed as one
          pendapatan perangkat dan data tidak diakui                  performance obligation, device and data
                                                                                                                                   Managed     service    dan    jasa   teknologi              Managed       and     information       technology
          secara terpisah. Pendapatan diakui pada suatu               revenue are not recognised separately.
                                                                                                                                   informasi                                                   services
          periode waktu saat kewajiban pelaksanaan                    Revenue is recognised over the period as the
          dipenuhi. Saat transaksi bundling ditelaah                  performance obligation is satisfied. When                    Pendapatan dari kontrak dengan pelanggan                    Revenue from contracts with customers
          sebagai lebih dari satu kewajiban pelaksanaan,              bundling transaction is assessed as more than
          pendapatan perangkat dan data diakui secara                 one performance obligation, device and data                  Pendapatan dari segmen managed service dan                  Revenue from the managed and information
          terpisah. Pendapatan data diakui pada suatu                 revenue are recognised separately. Revenue                   jasa teknologi informasi diakui setiap bulannya             technology services segment is recognised
          periode waktu saat kewajiban pelaksanaan                    from data is recognised over the period as the               dengan dasar garis lurus sesuai dengan                      monthly on a straight-line basis based on
          dipenuhi dan pendapatan perangkat diakui                    performance obligation is satisfied and                      perjanjian dengan pelanggan.                                agreement with customers.
          pada suatu titik waktu saat pelanggan                       revenue from device is recognised at a point in
          menerima perangkat tersebut.                                time upon acceptance of the device by the                    Pendapatan yang diterima dimuka dicatat                     Revenue that is received in advance is
                                                                      customers.                                                   sebagai pendapatan tangguhan dan diakui                     recorded as deferred revenue and recognised
                                                                                                                                   sebagai pendapatan pada saat jasa diberikan                 as revenue when the services are provided.
          Pendapatan atas penjualan kartu Subscriber                  The revenue of Subscriber Identity Module                    kepada pelanggan.
          Identity Module (“SIM”) dan diskon yang                     (“SIM”) card sales and any discount granted is
          diberikan diakui pada waktu penyerahan                      recognised upon delivery to distributors or                  Beban                                                       Expenses
          kepada distributor atau langsung ke pelanggan,              directly to customers, excluding value-added
          di luar pajak pertambahan nilai.                            taxes.                                                       Beban diakui pada saat terjadinya                           Expenses are recognised when they are
                                                                                                                                                                                               incurred
          Dalam skema prabayar, terdapat penjualan                    In a prepaid scheme, there are sales of airtime
          voucher    pulsa   dan penjualan   paket                    vouchers and sales of starter pack/SIM card.                 Biaya yang secara langsung berhubungan                      The cost that directly relate to the contract that
          perdana/kartu SIM.                                                                                                       dengan kontrak yang timbul untuk memenuhi                   are incurred to fulfil the contract (“cost to fulfil”)
                                                                                                                                   kontrak (“biaya untuk memenuhi”) atau                       or is incremental costs that directly relate to
          Pendapatan atas penjualan voucher pulsa                     Revenue from sales of airtime prepaid                        penambahan biaya yang secara langsung                       obtaining a contract (“cost to obtain”) and are
          prabayar tidak diakui pada waktu penjualannya.              vouchers is not recognised at the time of sale.              berhubungan untuk mendapatkan kontrak                       expected to be recovered are eligible for
          Pada saat voucher terjual, jumlah nilai voucher             Upon the sale of the voucher, the full amount                ("biaya untuk memperoleh") dan diharapkan                   capitalisation under SFAS 72 and recognised
          yang terjual, tanpa pengurangan biaya komisi,               of the voucher balance sold is credited, without             dapat dipulihkan, memenuhi syarat kapitalisasi              as contract cost and presented in “Intangible
          akan diakui sebagai pendapatan tangguhan.                   deduction of any commission, to the deferred                 berdasarkan PSAK 72 dan diakui sebagai biaya                assets” (see Note 8). Such cost will be
          Pendapatan      tangguhan     diakui    sebagai             revenue account. The deferred revenue is                     kontrak dan disajikan dalam “Aset takberwujud”              amortised on a systematic basis that is
          pendapatan       pada     laporan     keuangan              recognised in the consolidated financial                     (lihat Catatan 8). Beban tersebut diamortisasi              consistent with the transfer of the goods or
          konsolidasian pada saat pelanggan prabayar                  statements as revenue upon the use of such                   dengan cara sistematis sejalan dengan                       services to which such asset relates.
          menggunakan voucher tersebut untuk layanan                  voucher for data and non-data services or                    penyerahan barang atau jasa yang terkait
          data dan non-data atau pada saat nilai voucher              upon expiration of the voucher validity period.              dengan aset tersebut.
          sudah melewati masa berlakunya.
                                                                                                                                   Beban yang berasal dari jaringan interkoneksi               Expenses from network interconnection with
          Pendapatan sewa sambungan sirkit langganan                  Revenue from leased lines is recognised over                 dengan     penyelenggara       telekomunikasi               other     domestic      and      international
          diakui pada suatu periode waktu sesuai dengan               time based on agreements with customers.                     domestik dan internasional lainnya dicatat                  telecommunications carriers are accounted as
          perjanjian dengan pelanggan.                                                                                             sebagai beban usaha pada periode terjadinya                 operating expenses in the period they are
                                                                                                                                   beban.                                                      incurred.
Page 190
                                             PT XL AXIATA Tbk                                                                                                           PT XL AXIATA Tbk
                                     DAN ENTITAS ANAK/AND SUBSIDIARY                                                                                            DAN ENTITAS ANAK/AND SUBSIDIARY

                                               Halaman - 5/18 - Page                                                                                                     Halaman - 5/19 - Page

CATATAN ATAS LAPORAN KEUANGAN                                          NOTES TO THE CONSOLIDATED FINANCIAL                 CATATAN ATAS LAPORAN KEUANGAN                                         NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN                                                                                      STATEMENTS              KONSOLIDASIAN                                                                                     STATEMENTS
UNTUK TAHUN YANG BERAKHIR                                                                FOR THE YEAR ENDED                UNTUK TAHUN YANG BERAKHIR                                                               FOR THE YEAR ENDED
31 DESEMBER 2023 DAN 2022                                                         31 DECEMBER 2023 AND 2022                31 DESEMBER 2023 DAN 2022                                                        31 DECEMBER 2023 AND 2022
(Dinyatakan dalam jutaan Rupiah,                                                  (Expressed in millions of Rupiah,        (Dinyatakan dalam jutaan Rupiah,                                                 (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                  unless otherwise stated)         kecuali dinyatakan lain)                                                                 unless otherwise stated)


2.   INFORMASI KEBIJAKAN AKUNTANSI MATERIAL                  2.   MATERIAL       ACCOUNTING                    POLICY      2.   INFORMASI KEBIJAKAN AKUNTANSI MATERIAL                 2.   MATERIAL       ACCOUNTING                     POLICY
     (lanjutan)                                                   INFORMATION (continued)                                       (lanjutan)                                                  INFORMATION (continued)

     e.   Piutang usaha                                           e.   Trade receivables                                        g.   Sewa (lanjutan)                                        g.   Leases (continued)

          Pada saat pengakuan awal piutang usaha                       Trade receivables are recognised initially at                 Sebagai penyewa (lanjutan)                                  As lessee (continued)
          diakui sebesar nilai wajarnya dan selanjutnya                fair value and subsequently measured at
          diukur pada nilai yang diamortisasi setelah                  amortised cost less provision for receivables                 Pada tanggal insepsi atau pada penilaian                    At the inception or on reassessment of a
          dikurangi dengan cadangan penurunan nilai                    impairment. Accounts are written-off in the                   kembali atas kontrak yang mengandung sebuah                 contract that contains a lease component, the
          piutang. Piutang dihapusbukukan pada saat                    period during which they are determined to be                 komponen sewa, Grup mengalokasikan imbalan                  Group allocates the consideration in the
          piutang tersebut dipastikan tidak akan tertagih.             not collectible.                                              dalam kontrak ke masing-masing komponen                     contract to each lease component on the basis
                                                                                                                                     sewa berdasarkan harga tersendiri relatif dari              of their relative stand-alone prices and the
     f.   Persediaan                                              f.   Inventories                                                   komponen sewa dan harga tersendiri agregat                  aggregate stand-alone price of the non-lease
                                                                                                                                     dari komponen non-sewa.                                     components.
          Persediaan, yang terutama terdiri dari voucher               Inventories, mainly comprising vouchers and
          dan kartu SIM, dinilai berdasarkan nilai yang                SIM cards, are valued at the lower of cost or
                                                                                                                                     Pada tanggal permulaan sewa, Grup mengakui                  The Group recognises a right-of-use assets
          lebih rendah antara harga perolehan dan nilai                net realisable value. Cost is calculated using
                                                                                                                                     aset hak-guna dan liabilitas sewa. Aset hak-                and a lease liability at the lease
          bersih yang dapat direalisasi. Harga perolehan               the weighted average method.
                                                                                                                                     guna diukur pada biaya perolehan, di mana                   commencement date. The right-of-use assets
          dihitung    berdasarkan    metode     rata-rata
                                                                                                                                     meliputi jumlah pengukuran awal liabilitas sewa             are initially measured at cost, which comprises
          tertimbang.
                                                                                                                                     yang disesuaikan dengan pembayaran sewa                     the initial amount of the lease liability adjusted
                                                                                                                                     yang dilakukan pada atau sebelum tanggal                    for any lease payment made at or before the
          Penyisihan untuk penurunan nilai persediaan                  A provision for impairment of inventory is
                                                                                                                                     permulaan.                                                  commencement date.
          ditentukan berdasarkan estimasi penjualan                    determined on the basis of the estimated
          masing-masing jenis persediaan pada masa                     future sales of individual inventory items.
                                                                                                                                     Aset    hak-guna     kemudian     disusutkan                The right-of-use assets are subsequently
          mendatang.
                                                                                                                                     menggunakan metode garis lurus dari tanggal                 depreciated using the straight-line method
     g.   Sewa                                                    g.   Leases                                                        sewa dimulai hingga tanggal yang lebih awal                 from the commencement date to the earlier of
                                                                                                                                     antara akhir umur manfaat aset hak-guna atau                the end of the useful life of the right-of-use
          Sebagai penyewa                                              As lessee                                                     akhir masa sewa.                                            assets or the end of the lease term.

          Pada tanggal permulaan kontrak, Grup menilai                 At the inception of a contract, the Group                     Liabilitas sewa diukur pada nilai kini                      The lease liability is initially measured at the
          apakah kontrak merupakan, atau mengandung,                   assesses whether the contract is, or contains,                pembayaran sewa yang belum dibayar pada                     present value of the lease payments that are
          sewa. Suatu kontrak merupakan atau                           a lease. A contract is or contains a lease if the             tanggal permulaan, didiskontokan dengan                     not paid at the commencement date,
          mengandung sewa jika kontrak tersebut                        contract conveys the right to control the use of              menggunakan suku bunga implisit dalam sewa                  discounted using the interest rate implicit in
          memberikan     hak   untuk    mengendalikan                  an identified asset for a period of time in                   atau jika suku bunga tersebut tidak dapat                   the lease or, if that rate cannot be readily
          penggunaan aset identifikasian selama suatu                  exchange for consideration.                                   ditentukan, maka menggunakan suku bunga                     determined, using the incremental borrowing
          jangka waktu untuk dipertukarkan dengan                                                                                    pinjaman inkremental. Pada umumnya, Grup                    rate. Generally, the Group uses its incremental
          imbalan.                                                                                                                   menggunakan      suku       bunga     pinjaman              borrowing rate as the discount rate.
                                                                                                                                     inkremental sebagai tingkat bunga diskonto.
          Untuk menilai apakah kontrak memberikan hak                  To assess whether a contract conveys the
          untuk     mengendalikan     penggunaan     aset              right to control the use of an identified asset,              Pembayaran sewa yang termasuk dalam                         Lease payments included in the measurement
          identifikasian, Grup harus menilai apakah:                   the Group shall assess whether:                               pengukuran liabilitas sewa meliputi pembayaran              of the lease liability comprise the following:
          - Grup memiliki hak untuk mendapatkan                        - The Group has the right to obtain                           berikut ini:
             secara substansial seluruh manfaat ekonomi                    substantially all the economic benefits from              - pembayaran tetap, termasuk pembayaran                     -   fixed payments, including in-substance
             dari penggunaan aset; dan                                     the use of the asset throughout the period                   tetap secara substansi;                                      fixed payments;
                                                                           of use; and                                               - pembayaran sewa variabel yang bergantung                  -   variable lease payments that depend on an
          -   Grup memiliki hak untuk mengarahkan                      - The Group has the right to direct the use of                   pada indeks atau suku bunga yang pada                        index or a rate, initially measured using the
              penggunaan aset. Grup memiliki hak ini                       the asset. The Group has this right when it                  awalnya diukur dengan menggunakan                            index or rate as at the commencement
              ketika Grup memiliki hak untuk pengambilan                   has the decision-making rights that are the                  indeks atau suku bunga pada tanggal                          date;
              keputusan yang relevan tentang bagaimana                     most relevant to changing how and for                        permulaan;
              dan untuk tujuan apa aset digunakan telah                    what purpose the asset is used are                        - jumlah yang diperkirakan akan dibayarkan                  -   amounts expected to be payable under a
              ditentukan sebelumnya dan:                                   predetermined and:                                           oleh penyewa dengan jaminan nilai residual;                  residual value guarantee;
              1. Grup memiliki hak untuk mengoperasikan                    1. The Group has the right to operate the                 - harga eksekusi opsi beli jika Grup cukup                  -   the exercise price under a purchase option
                  aset;                                                        asset;                                                   pasti untuk mengeksekusi opsi tersebut; dan                  that the Group is reasonably certain to
              2. Grup telah mendesain aset dengan cara                     2. The Group has designed the asset in a                                                                                  exercise; and
                  menetapkan sebelumnya bagaimana dan                          way that predetermined how and for                    -   penalti karena penghentian awal sewa                    -   penalties for early termination of a lease
                  untuk tujuan apa aset akan digunakan                         what purpose it will be used.                             kecuali jika Grup cukup pasti untuk tidak                   unless the Group is reasonably certain not
                  selama periode penggunaan.                                                                                             menghentikan lebih awal.                                    to terminate early.
Page 191
                                              PT XL AXIATA Tbk                                                                                                             PT XL AXIATA Tbk
                                      DAN ENTITAS ANAK/AND SUBSIDIARY                                                                                              DAN ENTITAS ANAK/AND SUBSIDIARY

                                                Halaman - 5/20 - Page                                                                                                      Halaman - 5/21 - Page

CATATAN ATAS LAPORAN KEUANGAN                                           NOTES TO THE CONSOLIDATED FINANCIAL                 CATATAN ATAS LAPORAN KEUANGAN                                          NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN                                                                                       STATEMENTS              KONSOLIDASIAN                                                                                      STATEMENTS
UNTUK TAHUN YANG BERAKHIR                                                                 FOR THE YEAR ENDED                UNTUK TAHUN YANG BERAKHIR                                                                FOR THE YEAR ENDED
31 DESEMBER 2023 DAN 2022                                                          31 DECEMBER 2023 AND 2022                31 DESEMBER 2023 DAN 2022                                                         31 DECEMBER 2023 AND 2022
(Dinyatakan dalam jutaan Rupiah,                                                   (Expressed in millions of Rupiah,        (Dinyatakan dalam jutaan Rupiah,                                                  (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                   unless otherwise stated)         kecuali dinyatakan lain)                                                                  unless otherwise stated)


2.   INFORMASI KEBIJAKAN AKUNTANSI MATERIAL                   2.   MATERIAL       ACCOUNTING                    POLICY      2.   INFORMASI KEBIJAKAN AKUNTANSI MATERIAL                  2.   MATERIAL       ACCOUNTING                     POLICY
     (lanjutan)                                                    INFORMATION (continued)                                       (lanjutan)                                                   INFORMATION (continued)

     g.   Sewa (lanjutan)                                          g.   Leases (continued)                                       g.   Sewa (lanjutan)                                         g.   Leases (continued)

          Sebagai penyewa (lanjutan)                                    As lessee (continued)                                         Sebagai penyewa (lanjutan)                                   As lessee (continued)

          Pembayaran sewa dialokasikan menjadi bagian                   Each lease payment is allocated between the                   Modifikasi sewa (lanjutan)                                   Lease modification (continued)
          pokok dan biaya keuangan. Biaya keuangan                      liability and finance cost. The finance cost is
                                                                                                                                      Untuk modifikasi sewa yang tidak dicatat                     For a lease modification that is not accounted
          dibebankan pada laba rugi selama periode                      charged to profit or loss over the lease period
                                                                                                                                      sebagai sewa terpisah, pada tanggal efektif                  for as a separate lease, at the effective date of
          sewa sehingga menghasilkan tingkat suku                       so as to produce a constant periodic rate of
                                                                                                                                      modifikasi sewa, Grup:                                       the lease modification, the Group:
          bunga periodik yang konstan atas saldo liabilitas             interest on the remaining balance of the
                                                                                                                                      - mengukur kembali dan mengalokasikan                        - remeasures           and       allocates      the
          untuk setiap periode.                                         liability for each period.
                                                                                                                                         imbalan kontrak modifikasian;                                 consideration in the modified contract;
                                                                                                                                      - menentukan masa sewa dari sewa                             - determines the lease term of the modified
          Grup menyajikan aset hak-guna sebagai bagian                  The Group presents right-of-use assets as part
                                                                                                                                         modifikasian;                                                 lease;
          dari ”Aset tetap” dan ”Liabilitas sewa” di dalam              of “Fixed assets” and “Lease liabilities” in the
                                                                                                                                      - mengukur kembali liabilitas sewa dengan                    - remeasures         the     lease    liability  by
          laporan posisi keuangan konsolidasian.                        consolidated statement of financial position.
                                                                                                                                         mendiskontokan pembayaran sewa revisian                       discounting the revised lease payments
                                                                                                                                         menggunakan tingkat diskonto revisian                         using a revised discount rate on the basis
          Jika sewa mengalihkan kepemilikan aset                        If the lease transfers ownership of the
                                                                                                                                         berdasarkan sisa umur sewa dan sisa                           of the remaining lease term and the
          pendasar kepada Grup pada akhir masa sewa                     underlying asset to the Group by the end of
                                                                                                                                         pembayaran sewa dengan melakukan                              remaining      lease      payment      with   a
          atau jika biaya perolehan aset hak-guna                       the lease term or if the cost of the right-of-use
                                                                                                                                         penyesuaian terhadap aset hak-guna.                           corresponding adjustment to the right-of-
          merefleksikan Grup akan mengeksekusi opsi                     assets reflects that the Group will exercise a
                                                                                                                                         Tingkat diskonto revisian ditentukan sebagai                  use assets. The revised discount rate is
          beli, maka Grup menyusutkan aset hak-guna                     purchase option, the Group depreciates the
                                                                                                                                         suku bunga pinjaman inkremental Grup                          determined as the Group’s incremental
          dari tanggal sewa dimulai hingga akhir umur                   right-of-use assets from the commencement
                                                                                                                                         pada tanggal efektif modifikasi;                              borrowing rate at the effective date of the
          manfaat aset pendasar. Jika tidak, maka Grup                  date to the end of the useful life of the
                                                                                                                                                                                                       modification;
          menyusutkan aset hak-guna dari tanggal sewa                   underlying asset. Otherwise, the Group
                                                                                                                                      -   menurunkan jumlah tercatat aset hak-guna                 - decreases the carrying amount of the right-
          dimulai hingga tanggal yang lebih awal antara                 depreciates the right-of-use assets from the
                                                                                                                                          untuk merefleksikan penghentian sebagian                     of-use asset to reflect the partial or full
          akhir umur manfaat aset hak-guna atau akhir                   commencement date to the earlier of the end
                                                                                                                                          atau sepenuhnya sewa untuk modifikasi                        termination of the lease for lease
          masa sewa.                                                    of the useful life of the right-of-use assets or
                                                                                                                                          sewa yang menurunkan ruang lingkup sewa.                     modifications that decrease the scope of
                                                                        the end of the lease term.
                                                                                                                                          Grup mengakui dalam laba rugi setiap laba                    the lease. The Group recognise in profit or
                                                                                                                                          rugi yang terkait dengan penghentian                         loss any gain or loss relating to the partial
          Sewa jangka-pendek                                            Short-term leases
                                                                                                                                          sebagian atau sepenuhnya sewa tersebut;                      or full termination of the lease; and
                                                                                                                                          dan
          Grup memutuskan untuk tidak mengakui aset                     The Group has elected not to recognise right-
                                                                                                                                      -   membuat penyesuaian terkait dengan aset                  -   makes a corresponding adjustment to the
          hak-guna dan liabilitas sewa untuk sewa jangka                of-use assets and lease liabilities for short-
                                                                                                                                          hak-guna untuk seluruh modifikasi sewa                       right-of-use assets for all other lease
          pendek    yang       memiliki    masa     sewa                term leases that have a lease term of
                                                                                                                                          lainnya.                                                     modifications.
          12 bulan atau kurang. Grup mengakui                           12 months or less. The Group recognises the
          pembayaran sewa atas sewa tersebut sebagai                    lease payments associated with these leases
                                                                                                                                      Sebagai pesewa                                               As lessor
          beban dengan dasar garis lurus selama masa                    as an expense on a straight-line basis over the
          sewa.                                                         lease term.                                                   Ketika Grup bertindak sebagai pesewa, Grup                   When the Group acts as a lessor, it shall
                                                                                                                                      mengklasifikasi masing-masing sewanya baik                   classify each of its leases as either an
          Modifikasi sewa                                               Lease modification                                            sewa operasi atau sewa pembiayaan.                           operating lease or a finance lease.
          Grup mencatat modifikasi sewa sebagai sewa                    The Group account for a lease modification as                 Untuk mengklasifikasi masing-masing sewa,                    To classify each lease, the Group makes an
          terpisah jika:                                                a separate lease if both:                                     Grup membuat penilaian secara keseluruhan                    overall assessment of whether the lease
          - modifikasi meningkatkan ruang lingkup sewa                  - the modification increases the scope of the                 atas apakah sewa mengalihkan secara                          transfers substantially all of the risks and
              dengan      menambahkan      hak    untuk                    lease by adding the right to use one or                    substansial seluruh risiko dan manfaat yang                  rewards incidental to ownership of the
              menggunakan satu aset pendasar atau                          more underlying assets; and                                terkait dengan kepemilikan aset pendasar. Jika               underlying asset. If this is the case, then the
              lebih; dan                                                                                                              demikian, maka sewa diklasifikasikan sebagai                 lease is classified as a finance lease; if not,
          - imbalan sewa meningkat sebesar jumlah                       -   the consideration for the lease increases                 sewa pembiayaan; jika tidak, maka merupakan                  then it is an operating lease. As part of this
              yang setara dengan harga tersendiri untuk                     by an amount commensurate with the                        sewa operasi. Sebagai bagian dari penilaian ini,             assessment, the Group considers certain
              peningkatan dalam ruang lingkup sewa dan                      stand-alone price for the increase in scope               Grup mempertimbangkan beberapa indikator                     indicators such as whether the lease term is
              penyesuaian yang tepat pada harga                             and any appropriate adjustments to that                   seperti apakah masa sewa adalah sebagian                     for the major part of the economic life of the
              tersendiri tersebut untuk merefleksikan                       stand-alone     price    to    reflect    the             besar dari umur ekonomik aset pendasar.                      underlying asset.
              kondisi kontrak tertentu.                                     circumstances of the particular contract.
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CATATAN ATAS LAPORAN KEUANGAN                                       NOTES TO THE CONSOLIDATED FINANCIAL                CATATAN ATAS LAPORAN KEUANGAN                                          NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN                                                                                   STATEMENTS             KONSOLIDASIAN                                                                                      STATEMENTS
UNTUK TAHUN YANG BERAKHIR                                                             FOR THE YEAR ENDED               UNTUK TAHUN YANG BERAKHIR                                                                FOR THE YEAR ENDED
31 DESEMBER 2023 DAN 2022                                                      31 DECEMBER 2023 AND 2022               31 DESEMBER 2023 DAN 2022                                                         31 DECEMBER 2023 AND 2022
(Dinyatakan dalam jutaan Rupiah,                                               (Expressed in millions of Rupiah,       (Dinyatakan dalam jutaan Rupiah,                                                  (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                               unless otherwise stated)        kecuali dinyatakan lain)                                                                  unless otherwise stated)


2.   INFORMASI KEBIJAKAN AKUNTANSI MATERIAL               2.   MATERIAL       ACCOUNTING                   POLICY      2.   INFORMASI KEBIJAKAN AKUNTANSI MATERIAL                  2.   MATERIAL       ACCOUNTING                    POLICY
     (lanjutan)                                                INFORMATION (continued)                                      (lanjutan)                                                   INFORMATION (continued)

     g.   Sewa (lanjutan)                                      g.   Leases (continued)                                      g.   Sewa (lanjutan)                                         g.   Leases (continued)

          Sebagai pesewa (lanjutan)                                 As lessor (continued)                                        Transaksi jual dan sewa balik (lanjutan)                     Sale and leaseback transactions (continued)

          Apabila aset disewakan melalui sewa                       When assets are leased out under a finance                   Pengalihan     aset    merupakan      penjualan              Transfer of the asset is a sale (continued)
          pembiayaan, nilai kini pembayaran sewa diakui             lease, the present value of the lease payments               (lanjutan)
          sebagai piutang. Selisih antara nilai piutang             is recognised as receivable. The difference
          bruto dan nilai kini piutang tersebut diakui              between the gross receivable and the present                 Jika nilai wajar imbalan untuk penjualan aset                If the fair value of the consideration for the
          sebagai    penghasilan    sewa    pembiayaan              value of the receivable is recognised as                     tidak sama dengan nilai wajar aset, atau jika                sale of an asset does not equal the fair value
          tangguhan.                                                unearned finance lease income.                               pembayaran untuk sewa tidak sama dengan                      of the asset, or if the payments for the lease
                                                                                                                                 harga     pasar,   maka    Grup    melakukan                 are not at market rates, the Group make the
          Penghasilan sewa diakui selama masa sewa                  Lease income is recognised over the term of                  penyesuaian sebagai berikut:                                 following adjustments to measure the sale
          dengan menggunakan metode investasi neto                  the lease using the net investment method that                                                                            proceeds at fair value:
          yang     mencerminkan        suatu  tingkat               reflects a constant periodic rate of return.                 -   jika di bawah harga pasar, maka dicatat                  - any below-market terms shall be accounted
          pengembalian periodik yang konstan.                                                                                        sebagai pembayaran sewa di muka; dan                         for as a prepayment of lease payments;
                                                                                                                                                                                                  and
          Apabila aset disewakan melalui sewa operasi,              When assets are leased out under an                          -   jika di atas harga pasar, maka dicatat                   - any above-market terms shall be
          aset disajikan di laporan posisi keuangan                 operating lease, the asset is presented in the                   sebagai tambahan pembiayaan yang                             accounted for as additional financing
          konsolidasian sesuai pengelompokan aset                   statements of financial position based on                        diberikan oleh pembeli-pesewa kepada                         provided by the buyer-lessor to the Group.
          tersebut. Penghasilan sewa diakui sebagai                 grouping of the asset. Lease income is                           Grup.
          pendapatan dengan dasar garis lurus selama                recognised over the term of the lease on a
          masa sewa.                                                straight-line basis.                                         Grup mengukur kemungkinan penyesuaian                        The Group measures any potential adjustment
                                                                                                                                 yang disyaratkan di atas berdasarkan mana                    required above on the basis of the more
          Transaksi jual dan sewa balik                             Sale and leaseback transactions                              yang lebih dapat ditentukan dari:                            readily determinable of:
                                                                                                                                 - selisih antara nilai wajar imbalan penjualan               - the difference between the fair value of the
          Pencatatan transaksi jual dan sewa balik                  The accounting for sale and leaseback                           dan nilai wajar aset; dan                                    consideration for the sale and the fair value
          bergantung kepada apakah pengalihan aset                  transactions depends on whether the transfer                                                                                 of the asset; and
          memenuhi syarat sebagai penjualan. Grup                   of the asset qualifies as a sale. The Group                  -   selisih antara nilai kini pembayaran                     - the difference between the present value of
          menerapkan persyaratan penentuan saat                     applies the requirements for determining when                    kontraktual sewa dan nilai kini pembayaran                  the contractual payments for the lease and
          kewajiban pelaksanaan telah terpenuhi dalam               a performance obligation is satisfied in                         sewa pada harga pasar.                                      the present value of payments for the lease
          PSAK 72 untuk menentukan apakah pengalihan                SFAS 72 to determine whether the transfer of                                                                                 at market rates.
          aset dicatat sebagai penjualan.                           an asset is accounted for as a sale.
                                                                                                                            h.   Aset tetap dan penyusutan                               h.    Fixed assets and depreciation
          Pengalihan aset merupakan penjualan                       Transfer of the asset is a sale
                                                                                                                                 Aset tetap terutama digunakan Grup untuk                     Fixed assets are primarily used by the Group
          Jika pengalihan aset oleh Grup sebagai                    If the transfer of an asset by the Group as the              memberikan jasa telekomunikasi kepada                        to provide telecommunication services to the
          penjual-penyewa memenuhi persyaratan dalam                seller-lessee satisfies the requirements of                  pelanggan dan dinyatakan sebesar biaya                       customers and are stated at acquisition cost,
          PSAK 72 untuk dicatat sebagai penjualan,                  SFAS 72 to be accounted for as a sale, then                  perolehan termasuk pajak impor yang berlaku,                 which includes any applicable import taxes,
          maka Grup mengukur aset hak-guna yang                     the Group measures the right-of-use assets                   bea masuk, biaya pengangkutan, biaya                         import duties, freight costs, handling costs,
          timbul dari sewa balik pada proporsi jumlah               arising from the leaseback at the proportion of              penanganan, biaya penyimpanan, biaya                         storage costs, site preparation costs,
          tercatat aset sebelumnya yang terkait dengan              the previous carrying amount of the asset that               penyediaan lokasi, biaya pemasangan, biaya                   installation costs, internal labour costs and the
          hak-guna yang dipertahankan oleh Grup.                    relates to the right-of-use retained by the                  upah tenaga kerja internal dan estimasi awal                 initial estimate of the costs of dismantling and
          Dengan demikian Grup mengakui hanya jumlah                Group. Accordingly, the Group shall recognise                biaya pembongkaran, pemindahan aset tetap                    removing the item and restoring the site on
          keuntungan atau kerugian yang terkait dengan              only the amount of any gain or loss that relates             dan restorasi lokasi aset tetap dikurangi                    which it is located, less accumulated
          hak yang dialihkan ke pembeli-pesewa.                     to the rights transferred to the buyer-lessor.               akumulasi penyusutan. Grup mencatat estimasi                 depreciation. The Group recorded the
                                                                                                                                 biaya pembongkaran dan restorasi atas Base                   estimated dismantlement and restoration costs
                                                                                                                                 Transceiver Station (“BTS”) sebagai bagian dari              of Base Transceiver Station (“BTS”) as part of
                                                                                                                                 biaya perolehan. Nilai provisi ditentukan                    the acquisition cost. The amount of the
                                                                                                                                 berdasarkan nilai kontrak sewa; tetapi untuk                 provisions is determined based on the lease
                                                                                                                                 kontrak yang tidak menyebutkan nilai liabilitas,             contracts; however, where contracts do not
                                                                                                                                 Grup menggunakan estimasi terbaiknya.                        specify the amount of the obligation, the Group
                                                                                                                                 Manajemen melakukan evaluasi berkala                         uses its best estimate. Management conducts
                                                                                                                                 terhadap estimasi yang digunakan.                            a regular review of the estimation used.
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CATATAN ATAS LAPORAN KEUANGAN                                          NOTES TO THE CONSOLIDATED FINANCIAL                   CATATAN ATAS LAPORAN KEUANGAN                                            NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN                                                                                      STATEMENTS                KONSOLIDASIAN                                                                                        STATEMENTS
UNTUK TAHUN YANG BERAKHIR                                                                FOR THE YEAR ENDED                  UNTUK TAHUN YANG BERAKHIR                                                                  FOR THE YEAR ENDED
31 DESEMBER 2023 DAN 2022                                                         31 DECEMBER 2023 AND 2022                  31 DESEMBER 2023 DAN 2022                                                           31 DECEMBER 2023 AND 2022
(Dinyatakan dalam jutaan Rupiah,                                                  (Expressed in millions of Rupiah,          (Dinyatakan dalam jutaan Rupiah,                                                    (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                  unless otherwise stated)           kecuali dinyatakan lain)                                                                    unless otherwise stated)


2.   INFORMASI KEBIJAKAN AKUNTANSI MATERIAL                  2.   MATERIAL       ACCOUNTING                     POLICY       2.   INFORMASI KEBIJAKAN AKUNTANSI MATERIAL                    2.   MATERIAL       ACCOUNTING                     POLICY
     (lanjutan)                                                   INFORMATION (continued)                                         (lanjutan)                                                     INFORMATION (continued)

     h.   Aset tetap dan penyusutan (lanjutan)                    h.    Fixed assets and depreciation (continued)                 h.   Aset tetap dan penyusutan (lanjutan)                      h.    Fixed assets and depreciation (continued)

          Penyusutan dimulai sejak aset mulai atau siap                Depreciation is applied from the date the                       Grup melakukan evaluasi atas penurunan nilai                   The Group evaluates its fixed assets for
          digunakan, dengan menggunakan metode garis                   assets are put into service or when the assets                  aset tetap apabila terdapat peristiwa atau                     impairment whenever events or circumstances
          lurus berdasarkan estimasi masa manfaat                      are ready for service, using the straight-line                  keadaan yang mengindikasikan bahwa nilai                       indicate that the carrying amount of the assets
          ekonomis yang menghasilkan persentase                        method over their estimated useful lives and                    tercatat aset tetap tersebut kemungkinan tidak                 may not be recoverable. When the carrying
          penyusutan tahunan dari harga perolehan                      results in the following annual percentages of                  terpulihkan. Bila nilai tercatat suatu aset                    amount of an asset exceeds its estimated
          sebagai berikut:                                             cost:                                                           melebihi estimasi nilai terpulihkannya, nilai aset             recoverable amount, the asset is written down
                                                                                                                                       tersebut diturunkan menjadi sebesar estimasi                   to its estimated recoverable amount, which is
                                                 Persentase/                 Tahun/                                                    nilai    terpulihkannya,     yang     ditentukan               determined based on the higher of the fair
                                                 Percentages                 Years                                                     berdasarkan nilai tertinggi antara nilai wajar                 value less cost to sell and the value in use.
                                                                                                                                       dikurangi biaya untuk menjual dan nilai pakai.
          Bangunan                               5%, 12.5%                     20, 8                        Buildings
          Peralatan jaringan                                                                     Network equipment                     Akumulasi biaya perolehan peralatan jaringan                   The accumulated costs of network equipment
          - Menara GSM                             6.25%                        16                     GSM tower -                     mula-mula dikapitalisasi sebagai Aset Tetap                    are initially capitalised as Fixed Assets Under
          - Kabel serat optik                       10%                         10                      Fibre optic -                  Dalam Pembangunan. Biaya perolehan ini akan                    Construction. These costs are subsequently
          - Peralatan jaringan                                                                       Other network -                   direklasifikasi ke akun aset tetap pada saat aset              reclassified as fixed asset accounts when the
            lainnya                     10%, 12.5%, 20%, 25%, 50%          10, 8, 5, 4, 2              equipment                       tersebut siap digunakan.                                       assets are ready to use.
          Prasarana kantor                         25%                           4          Leasehold improvements
                                                                                                                                       Biaya-biaya      setelah    perolehan      awal                Subsequent costs are included in the asset’s
          Mesin dan peralatan                      25%                           4          Machinery and equipment
                                                                                                                                       dimasukkan dalam nilai tercatat aset dan diakui                carrying amount and recognised as a separate
          Perabot dan perlengkapan
                                                                                                                                       secara     terpisah,   hanya    jika   terdapat                asset, only when it is probable that future
           kantor                                  25%                          4                Furniture and fixtures
                                                                                                                                       kemungkinan besar biaya yang dikapitalisasi                    economic benefits associated with the item will
          Sistem pendukung                       20%, 25%                      5, 4                  Support systems
                                                                                                                                       tersebut akan memberikan manfaat ekonomis                      flow to the Group and the cost of the item can
          Kendaraan bermotor                       25%                          4                       Motor vehicles
                                                                                                                                       bagi Grup dan dapat diukur secara andal. Nilai                 be measured reliably. The carrying amount of
                                                                                                                                       tercatat    dari   komponen     yang     diganti               replaced parts is written-off. The cost of
          Tanah dinyatakan pada harga perolehan dan                    Land is stated at cost and not depreciated.
                                                                                                                                       dihapusbukukan. Biaya untuk memutakhirkan                      upgrading software that is integrated into its
          tidak disusutkan. Biaya legal awal untuk                     Initial legal costs incurred to obtain legal rights
                                                                                                                                       perangkat lunak yang merupakan bagian                          hardware is capitalised and the previously
          mendapatkan hak legal diakui sebagai bagian                  are recognised as part of the acquisition cost
                                                                                                                                       integral dari perangkat kerasnya dikapitalisasi                recorded balance is written-off at the time the
          biaya akuisisi tanah, biaya-biaya tersebut tidak             of the land, and these costs are not
                                                                                                                                       dan nilai yang semula dicatat dihapusbukukan                   software upgrade is performed.
          disusutkan. Grup menganalisa fakta dan                       depreciated. The Group analyse the facts and
                                                                                                                                       pada saat pemutakhiran perangkat lunak
          keadaan untuk masing-masing jenis hak atas                   circumstances for each type of land rights in
                                                                                                                                       dilakukan.
          tanah dalam menentukan akuntansi untuk                       determining the accounting for each of these
          masing-masing hak atas tanah tersebut                        land rights so that it can accurately represent
                                                                                                                                       Seluruh biaya pemeliharaan dan perbaikan                       All other repairs and maintenance are charged
          sehingga dapat merepresentasikan dengan                      an underlying economic event or transaction. If
                                                                                                                                       lainnya diakui sebagai beban pada laporan laba                 to the consolidated statements of profit or loss
          tepat suatu kejadian atau transaksi ekonomik                 the landrights do not transfer control of the
                                                                                                                                       rugi konsolidasian pada saat terjadinya.                       during the financial period in which they are
          yang mendasarinya. Jika hak atas tanah                       underlying assets to the Group, but give the
                                                                                                                                                                                                      incurred.
          tersebut tidak mengalihkan pengendalian atas                 rights to use the underlying assets, the Group
          aset pendasar kepada Grup, melainkan                         applies the accounting treatment of these                       Keuntungan dari transaksi penjualan tempat                     Gain from sale of specific tower space
          mengalihkan hak untuk menggunakan aset                       transactions as leases under SFAS 73,                           spesifik dalam menara langsung diakui pada                     transaction is directly recognised when the
          pendasar,     Grup    menerapkan      perlakuan              “Leases”. If land rights are substantially similar              saat transaksi terjadi, kecuali apabila terdapat               transaction occurs, unless there are terms and
          akuntansi atas transaksi tersebut sebagai sewa               to land purchases, the Group applies SFAS 16                    persyaratan dan kondisi yang masih harus                       conditions which still need to be fulfilled by the
          berdasarkan PSAK 73, “Sewa”. Jika hak atas                   “Fixed Assets”.                                                 dipenuhi oleh Grup. Dalam hal terdapat                         Group. In the case where there are terms and
          tanah secara substansi menyerupai pembelian                                                                                  persyaratan dan kondisi yang masih harus                       conditions which still need to be fulfilled by
          tanah, maka Grup menerapkan PSAK 16 “Aset                                                                                    dipenuhi Grup, keuntungan diakui pada saat                     the Group, gain is recognised when such
          Tetap”.                                                                                                                      persyaratan dan kondisi tersebut telah dipenuhi.               terms and conditions are fulfilled.

                                                                                                                                       Apabila aset tetap dilepas, maka nilai tercatat                When assets are disposed of, their carrying
                                                                                                                                       dan akumulasi penyusutannya dikeluarkan dari                   values      and     the    related accumulated
                                                                                                                                       laporan    keuangan       konsolidasian,   dan                 depreciation are eliminated from the
                                                                                                                                       keuntungan dan kerugian yang dihasilkan diakui                 consolidated financial statements, and the
                                                                                                                                       dalam laba rugi tahun berjalan.                                resulting gains and losses on the disposal of
                                                                                                                                                                                                      fixed assets are recognised in the statements
                                                                                                                                                                                                      of profit or loss for the year.
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CATATAN ATAS LAPORAN KEUANGAN                                         NOTES TO THE CONSOLIDATED FINANCIAL               CATATAN ATAS LAPORAN KEUANGAN                                           NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN                                                                                     STATEMENTS            KONSOLIDASIAN                                                                                       STATEMENTS
UNTUK TAHUN YANG BERAKHIR                                                               FOR THE YEAR ENDED              UNTUK TAHUN YANG BERAKHIR                                                                 FOR THE YEAR ENDED
31 DESEMBER 2023 DAN 2022                                                        31 DECEMBER 2023 AND 2022              31 DESEMBER 2023 DAN 2022                                                          31 DECEMBER 2023 AND 2022
(Dinyatakan dalam jutaan Rupiah,                                                 (Expressed in millions of Rupiah,      (Dinyatakan dalam jutaan Rupiah,                                                   (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                 unless otherwise stated)       kecuali dinyatakan lain)                                                                   unless otherwise stated)


2.   INFORMASI KEBIJAKAN AKUNTANSI MATERIAL                 2.   MATERIAL       ACCOUNTING                  POLICY      2.   INFORMASI KEBIJAKAN AKUNTANSI MATERIAL                   2.   MATERIAL       ACCOUNTING                    POLICY
     (lanjutan)                                                  INFORMATION (continued)                                     (lanjutan)                                                    INFORMATION (continued)

     h.   Aset tetap dan penyusutan (lanjutan)                   h.    Fixed assets and depreciation (continued)             i.   Aset takberwujud (lanjutan)                              i.    Intangible assets (continued)

          Estimasi masa manfaat ekonomis                              Economic useful lives estimation                            Estimasi masa manfaat ekonomis                                Economic useful lives estimation

          Pada akhir periode pelaporan, Grup melakukan                At the end of the reporting period, the Group               Pada akhir periode pelaporan, Grup melakukan                  At the end of the reporting period, the Group
          penelaahan berkala atas masa manfaat                        periodically reviews the useful life of the                 penelaahan berkala atas masa manfaat                          periodically reviews the useful lives of the
          ekonomis aset, nilai sisa aset, metode                      assets, asset’s residual value, depreciation                ekonomis aset, nilai sisa aset, metode                        assets,     assets’  residual   values,    the
          penyusutan dan sisa umur pemakaian                          method and the remaining usage expectation                  amortisasi   dan    sisa   umur    pemakaian                  amortisation method and the remaining usage
          berdasarkan kondisi teknis.                                 based on technical specification.                           berdasarkan kondisi aktual (lihat Catatan 8                   expectation based on the actual specifications
                                                                                                                                  dan 36).                                                      (see Notes 8 and 36).
     i.   Aset takberwujud                                       i.    Intangible assets
                                                                                                                                  Grup mengakui biaya yang terjadi dalam                        The Group recognises costs incurred in
          Aset takberwujud yang dianggap memiliki masa                Intangible assets that are considered to have a             mengonfigurasi       atau       mengkustomisasi               configuring or customising cloud application
          manfaat ekonomis terbatas diamortisasi dengan               finite economic useful life are amortised on a              perangkat     lunak    aplikasi  awan     (cloud              software as an intangible asset only if the
          menggunakan metode garis lurus berdasarkan                  straight-line basis over the period of expected             application software) sebagai aset tak berwujud               activities create a resource that the Group can
          ekspektasi masa manfaat. Aset takberwujud                   benefit. Intangible assets that are considered              hanya jika aktivitas tersebut menciptakan                     control and from which it expects to benefit.
          yang dianggap memiliki masa manfaat                         to have an indefinite economic useful life are              sumber daya yang dapat dikendalikan oleh                      Such costs are amortised over the estimated
          ekonomis tidak terbatas tidak diamortisasi                  not amortised but tested for impairment in                  Grup, di mana Grup diekspektasikan untuk                      useful life of the software application on a
          namun diuji penurunan nilainya sesuai dengan                accordance with Note 2q on an annual basis,                 mendapatkan manfaatnya. Biaya tersebut                        straight-line basis.
          Catatan 2q setiap tahun, atau lebih sering                  or more frequently if events or changes in                  diamortisasi selama taksiran masa manfaat
          apabila terdapat peristiwa atau perubahan pada              circumstances indicate that they might be                   aplikasi perangkat lunak dengan dasar garis
          kondisi yang mengindikasikan kemungkinan                    impaired. The acquired intangible assets                    lurus.
          penurunan nilai. Aset takberwujud yang                      include telecommunications licences with
          diakuisisi termasuk ijin telekomunikasi dengan              allocated spectrum rights which have indefinite        j.   Pinjaman                                                 j.   Loans
          hak alokasi spektrum yang memiliki masa                     economic useful lives. Management assesses
          manfaat ekonomis tidak terbatas. Manajemen                  the indefinite economic useful life assumption              Pada saat pengakuan awal, pinjaman diakui                     Loans are recognised initially at fair value, net
          menilai asumsi masa manfaat ekonomis tidak                  applied to the acquired intangible assets                   sebesar nilai wajar, dikurangi dengan biaya-                  of transaction costs incurred. Loans are
          terbatas yang diaplikasikan ke aset takberwujud             annually.                                                   biaya transaksi yang terjadi. Selanjutnya,                    subsequently carried at amortised cost; any
          yang diakuisisi setiap tahun.                                                                                           pinjaman diukur sebesar biaya perolehan                       difference between the proceeds and the
                                                                                                                                  diamortisasi; selisih antara penerimaan dan nilai             redemption value represents transaction costs
          Spektrum, merk dan pelanggan diakui pada                    Spectrum, brand       and customers are                     pelunasan merupakan biaya transaksi dan                       and is recognised in the consolidated
          tanggal akuisisi (sebagai bagian dari kombinasi             recognised at the acquisition date (part of                 dicatat pada laporan laba rugi konsolidasian                  statements of profit or loss over the period of
          bisnis) dan disajikan sebesar nilai wajar aset              business combination) and recorded at the fair              selama       periode        pinjaman     dengan               the loans using the effective interest method.
          takberwujud tersebut (lihat Catatan 8 dan 36).              value of those intangible assets (see Notes 8               menggunakan metode bunga efektif.
                                                                      and 36).
                                                                                                                             k.   Sukuk ijarah                                             k.   Sukuk ijarah
          Amortisasi dimulai pada saat aset tersedia                  Amortisation commences from the date when
          untuk digunakan dan dicatat sebagai beban                   the assets are available for use and                        Sukuk ijarah diakui sebesar nilai nominal,                    Sukuk ijarah is recognised initially at nominal
          amortisasi, dengan menggunakan metode garis                 recognised as amortisation expenses, using                  disesuaikan dengan premium atau diskonto dan                  value, adjusted with premium or discount and
          lurus berdasarkan estimasi masa manfaat                     the straight-line method over their estimated               biaya transaksi terkait. Perbedaan antara nilai               the related transaction costs incurred. Any
          ekonomis yang menghasilkan persentase                       economic useful lives and results in the                    tercatat dan nilai nominal diakui pada laporan                differences between the carrying amount and
          amortisasi tahunan dari harga perolehan atau                following annual percentages of cost:                       laba rugi konsolidasian sebagai beban                         nominal value are recognised in the
          nilai wajar sebagai berikut:                                                                                            penerbitan sukuk ijarah menggunakan metode                    consolidated statements of profit or loss as
                                                                                                                                  garis lurus selama jangka waktu sukuk ijarah.                 sukuk ijarah issuance costs using the straight-
                                              Persentase/                   Tahun/                                                                                                              line method during the period of sukuk ijarah.
                                              Percentages                   Years
                                                                                                                                  Sukuk ijarah, setelah disesuaikan dengan                       Sukuk ijarah, adjusted with premium or
          Merk                                    5%                          20                             Brand                premium atau diskonto dan biaya transaksi                      discount and unamortised transaction costs, is
          Pelanggan                              6.25%                        16                         Customers                yang belum diamortisasi, disajikan sebagai                     presented as part of liabilities.
          Perangkat lunak                     16.67%-50%                     2-6                          Software                bagian dari liabilitas.
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CATATAN ATAS LAPORAN KEUANGAN                                           NOTES TO THE CONSOLIDATED FINANCIAL                 CATATAN ATAS LAPORAN KEUANGAN                                          NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN                                                                                       STATEMENTS              KONSOLIDASIAN                                                                                      STATEMENTS
UNTUK TAHUN YANG BERAKHIR                                                                 FOR THE YEAR ENDED                UNTUK TAHUN YANG BERAKHIR                                                                FOR THE YEAR ENDED
31 DESEMBER 2023 DAN 2022                                                          31 DECEMBER 2023 AND 2022                31 DESEMBER 2023 DAN 2022                                                         31 DECEMBER 2023 AND 2022
(Dinyatakan dalam jutaan Rupiah,                                                   (Expressed in millions of Rupiah,        (Dinyatakan dalam jutaan Rupiah,                                                  (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                   unless otherwise stated)         kecuali dinyatakan lain)                                                                  unless otherwise stated)


2.   INFORMASI KEBIJAKAN AKUNTANSI MATERIAL                  2.   MATERIAL       ACCOUNTING                     POLICY      2.   INFORMASI KEBIJAKAN AKUNTANSI MATERIAL                  2.   MATERIAL       ACCOUNTING                    POLICY
     (lanjutan)                                                   INFORMATION (continued)                                        (lanjutan)                                                   INFORMATION (continued)

     l.   Penjabaran mata uang asing                              l.     Foreign currency translation                            m. Perpajakan (lanjutan)                                     m. Taxation (continued)

          Saldo dalam mata uang asing dijabarkan ke                      Balances denominated in foreign currencies                   Aset pajak tangguhan diakui apabila besar                     Deferred tax assets are recognised only if it is
          mata uang Rupiah dengan menggunakan kurs                       are translated into Rupiah at the closing                    kemungkinan jumlah penghasilan kena pajak di                  probable that future taxable amounts will be
          penutup yang ditetapkan oleh Bank Indonesia.                   exchange rates determined by Bank                            masa mendatang akan memadai untuk                             available to utilise those temporary differences
                                                                         Indonesia.                                                   dikompensasi dengan perbedaan temporer dan                    and the unused tax losses carried forward.
                                                                                                                                      rugi fiskal yang masih dapat dimanfaatkan.
          Pada setiap tanggal pelaporan, aset dan                        At each reporting date, monetary assets and
          liabilitas moneter dalam mata uang asing                       liabilities denominated in foreign currencies           n.   Imbalan kerja                                           n.    Employee benefits
          dijabarkan ke mata uang Rupiah menggunakan                     are translated into Rupiah using closing
          kurs penutup yang ditetapkan oleh Bank                         exchange rates determined by Bank                            Imbalan kerja jangka pendek                                  Short-term employee benefits
          Indonesia. Kurs dari mata uang asing utama                     Indonesia. The exchange rates of the major
          yang digunakan adalah sebagai berikut (nilai                   foreign currencies used are as follows (full                 Imbalan kerja jangka pendek diakui pada saat                 Short-term employee benefits are recognised
          Rupiah penuh):                                                 amount Rupiah):                                              terutang kepada karyawan berdasarkan metode                  when they accrue to the employees.
                                                                                                                                      akrual.
                                              2023                     2022
                                                                                                                                      Imbalan kerja jangka panjang lainnya                         Other long-term employee benefits
          1 Dolar Amerika                                                                                  United States
            Serikat (USD)                         15,416                  15,731                       Dollar (USD) 1                 Perusahaan memberikan imbalan jangka                         The Company provides other long-term
          1 Ringgit Malaysia                                                                           Malaysian Ringgit              panjang untuk tingkatan karyawan tertentu                    employee benefits to certain levels of its
            (MYR)                                    3,342                    3,556                           (MYR) 1                 dalam bentuk pembayaran kas yang dibayarkan                  employees in the form of cash consideration
                                                                                                                                      pada tanggal realisasi, yaitu satu tahun setelah             that is paid on release date, which is one year
          Keuntungan atau kerugian dari selisih kurs,                    Realised and unrealised foreign exchange                     akhir periode vesting yang bersangkutan.                     after the end of the relevant vesting period.
          yang sudah maupun yang belum terealisasi,                      gains or losses arising from transactions in
          baik yang berasal dari transaksi dalam mata                    foreign currency and from the translation of                 Imbalan pascakerja                                           Post-employment benefits
          uang asing maupun penjabaran aset dan                          foreign currency monetary assets and liabilities
          liabilitas moneter dalam mata uang asing diakui                are recognised in the consolidated statements                Imbalan pascakerja seperti pensiun, uang pisah               Post-employment benefits such as retirement,
          pada laporan laba rugi konsolidasian.                          of profit or loss.                                           dan uang penghargaan masa kerja dihitung                     severance and service payments are
                                                                                                                                      berdasarkan undang-undang ketenagakerjaan                    calculated based on the prevailing labour law.
     m. Perpajakan                                                m. Taxation                                                         yang berlaku.

          Beban pajak penghasilan terdiri dari pajak                     The income tax expense comprises current                     Sehubungan dengan imbalan pensiun, sejak                     In relation to pension benefits, in April 2002
          penghasilan kini dan pajak penghasilan                         and deferred income tax. Tax is recognised in                bulan April 2002 Perusahaan mengikuti                        the Company entered into a defined
          tangguhan. Pajak tersebut diakui dalam laporan                 the consolidated statements of profit or loss                program     pensiun iuran  pasti   yang                      contributions pension plan organised by
          laba rugi konsolidasian , kecuali apabila pajak                account, except to the extent that it relates to             diselenggarakan oleh PT Asuransi Jiwa                        PT Asuransi Jiwa Manulife Indonesia.
          tersebut terkait dengan transaksi atau kejadian                items recognised directly in equity and other                Manulife Indonesia.
          yang langsung diakui ke ekuitas dan laba                       comprehensive income.
          komprehensif lainnya.                                                                                                       Program ini disediakan untuk semua karyawan                  This programme is provided to all permanent
                                                                                                                                      tetap yang berumur di bawah 50 tahun pada                    employees who were under 50 years of age at
          Pajak penghasilan kini dihitung dengan                         The current income tax is calculated using tax               saat dimulainya program ini di bulan April 2002.             the commencement of the programme in
          menggunakan tarif pajak yang berlaku pada                      rates that have been enacted at the financial                Kontribusi untuk program pensiun ini adalah                  April 2002. Contributions to the plan are 10%
          tanggal posisi keuangan.                                       position date.                                               10% dari gaji pokok bersih yang terdiri dari 7%              of the net base salary, comprising 7% from the
                                                                                                                                      berasal dari Perusahaan dan 3% berasal dari                  Company and 3% from the employee.
          Pajak penghasilan tangguhan diakui dengan                      Deferred income tax is recognised using the
                                                                                                                                      karyawan.
          menggunakan balance sheet liability method,                    balance sheet liability method, for all
          untuk semua perbedaan temporer antara dasar                    temporary differences arising between the tax
                                                                                                                                      Karyawan berhak atas manfaat pensiun dari                    Employees are entitled to benefits from the
          pengenaan pajak atas aset dan liabilitas                       bases of assets and liabilities and their
                                                                                                                                      dana pensiun yang meliputi kontribusi dana                   pension plan, comprising pension fund
          dengan nilai tercatatnya.                                      carrying values.
                                                                                                                                      pensiun dan akumulasi bunganya, apabila                      contributions and accumulated interest, on
                                                                                                                                      karyawan tersebut pensiun, cacat, atau                       retirement, disability or death.
          Pajak tangguhan diukur dengan menggunakan                      Deferred income tax is determined using tax
                                                                                                                                      meninggal dunia.
          tarif pajak yang berlaku atau secara substantif                rates that have been enacted or substantially
          berlaku pada tanggal laporan posisi keuangan                   enacted at the statements of financial position
          konsolidasian dan diharapkan akan berlaku                      date and are expected to be applied when the
          pada saat aset pajak tangguhan dipulihkan atau                 related deferred income tax asset is realised or
          liabilitas pajak tangguhan diselesaikan.                       the deferred income tax liability is settled.
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CATATAN ATAS LAPORAN KEUANGAN                                          NOTES TO THE CONSOLIDATED FINANCIAL                 CATATAN ATAS LAPORAN KEUANGAN                                          NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN                                                                                      STATEMENTS              KONSOLIDASIAN                                                                                      STATEMENTS
UNTUK TAHUN YANG BERAKHIR                                                                FOR THE YEAR ENDED                UNTUK TAHUN YANG BERAKHIR                                                                FOR THE YEAR ENDED
31 DESEMBER 2023 DAN 2022                                                         31 DECEMBER 2023 AND 2022                31 DESEMBER 2023 DAN 2022                                                         31 DECEMBER 2023 AND 2022
(Dinyatakan dalam jutaan Rupiah,                                                  (Expressed in millions of Rupiah,        (Dinyatakan dalam jutaan Rupiah,                                                  (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                  unless otherwise stated)         kecuali dinyatakan lain)                                                                  unless otherwise stated)


2.   INFORMASI KEBIJAKAN AKUNTANSI MATERIAL                  2.   MATERIAL       ACCOUNTING                    POLICY      2.   INFORMASI KEBIJAKAN AKUNTANSI MATERIAL                  2.   MATERIAL       ACCOUNTING                     POLICY
     (lanjutan)                                                   INFORMATION (continued)                                       (lanjutan)                                                   INFORMATION (continued)

     n.   Imbalan kerja (lanjutan)                                n.   Employee benefits (continued)                            o.   Aset dan liabilitas keuangan                            o.    Financial assets and liabilities
          Imbalan pascakerja                                           Post-employment benefits                                      Grup mengklasifikasikan aset keuangannya                      The Group classifies its financial assets in the
                                                                                                                                     dalam kategori: (i) aset keuangan yang diukur                 following categories: (i) financial assets at fair
          Sesuai        dengan          undang-undang                  In accordance with the prevailing labour law,
                                                                                                                                     pada nilai wajar melalui laporan laba rugi atau               value through statements of profit or loss or
          ketenagakerjaan yang berlaku, Perusahaan                     the Company has further payment obligations
                                                                                                                                     melalui penghasilan komprehensif lain, (ii) aset              other comprehensive income, (ii) financial
          berkewajiban       menutupi      kekurangan                  if the benefits provided by the existing plan do
                                                                                                                                     keuangan      yang     diukur  dengan      biaya              assets at amortised cost. Classification and
          pembayaran pensiun bila program yang ada                     not adequately cover the obligations under the
                                                                                                                                     diamortisasi. Klasifikasi dan pengukuran aset                 measurement of financial assets are based on
          sekarang belum cukup untuk menutupi                          prevailing labour law.
                                                                                                                                     keuangan harus didasarkan pada model bisnis                   the business model and contractual cash flows
          kewajiban        sesuai       undang-undang
                                                                                                                                     dan arus kas kontraktual – apakah semata dari                 – whether from solely payment of principal and
          ketenagakerjaan yang berlaku.
                                                                                                                                     pembayaran pokok dan bunga. Manajemen                         interest.    Management        determines     the
          Liabilitas yang diakui dalam laporan posisi                  The liabilities recognised in the consolidated                menentukan klasifikasi aset keuangan tersebut                 classification of its financial assets at initial
          keuangan konsolidasian adalah nilai kini                     financial statements of financial position are                pada pengakuan awal.                                          recognition.
          liabilitas imbalan pasti pada tanggal laporan                the present value of the defined benefit
          posisi keuangan konsolidasian sesuai dengan                  obligations as at the consolidated financial                  Pada tanggal 31 Desember 2023, Grup memiliki                  On 31 December 2023, the Group has
          Peraturan Grup.                                              statements of financial position date in                      aset keuangan yang diklasifikasikan sebagai                   financial assets classified as financial assets
                                                                       accordance with the Group’s regulations.                      aset keuangan yang diukur dengan biaya                        at amortised cost. Financial assets at
                                                                                                                                     diamortisasi. Aset keuangan yang diukur                       amortised cost consist of cash and cash
          Liabilitas imbalan pasti dihitung oleh aktuaris              The defined benefit obligation is calculated by               dengan biaya diamortisasi meliputi kas dan                    equivalents, trade receivables, contract
          independen dengan menggunakan metode                         an independent actuary using the Projected                    setara kas, piutang usaha, aset kontrak, piutang              assets, other receivables and other assets.
          Projected Unit Credit. Dalam menghitung                      Unit Credit method. In calculating post-                      lain-lain dan aset lain-lain. Aset keuangan                   Financial assets in this category are classified
          imbalan pascakerja, aktuaris independen telah                employment benefits, the independent actuary                  diklasifikasikan sebagai aset lancar, jika jatuh              as current assets if expected to be settled
          memperhitungkan juga kontribusi yang telah                   has considered the contribution made by the                   tempo dalam waktu 12 bulan, jika tidak maka                   within 12 months, otherwise they are classified
          dilakukan oleh Perusahaan kepada PT Asuransi                 Company to PT Asuransi Jiwa Manulife                          aset keuangan ini diklasifikasikan sebagai aset               as non-current.
          Jiwa Manulife Indonesia.                                     Indonesia.                                                    tidak lancar.

          Nilai kini liabilitas imbalan pasti ditentukan               The present value of the defined benefit                      Aset keuangan yang diukur dengan biaya                        Financial assets at amortised cost are
          dengan mendiskontokan estimasi arus kas                      obligation is determined by discounting the                   diamortisasi pada awalnya diakui sebesar nilai                recognised initially at fair value plus
          keluar masa depan dengan menggunakan                         estimated future cash outflows using the yield                wajarnya     ditambah   dengan    biaya-biaya                 transaction costs and subsequently measured
          imbal hasil Obligasi Pemerintah dalam mata                   of Government Bonds that are denominated in                   transaksi dan selanjutnya diukur pada biaya                   at amortised cost using the effective interest
          uang Rupiah, sama dengan mata uang di mana                   Rupiah, in which the benefits will be paid, and               perolehan diamortisasi dengan menggunakan                     rate method.
          imbalan tersebut akan dibayarkan, dan yang                   that have terms to maturity approximating to                  metode suku bunga efektif.
          memiliki jangka waktu yang mendekati jangka                  the terms of the related pension liability.
          waktu    liabilitas   imbalan  pensiun    yang                                                                             Penurunan nilai aset keuangan                                 Impairment of financial assets
          bersangkutan.
                                                                                                                                     Pada setiap periode pelaporan, Grup menilai                   At each reporting date, the Group assesses
          Biaya jasa lalu diakui segera dalam laporan                  Past-service costs are recognised immediately
                                                                                                                                     apakah risiko kredit dari instrumen keuangan                  whether the credit risk on a financial
          laba rugi konsolidasian.                                     in the consolidated statements of profit or loss.
                                                                                                                                     telah meningkat secara signifikan sejak                       instrument has increased significantly since
          Grup mengakui keuntungan atau kerugian atas                  The Group recognised gains or losses on the                   pengakuan awal. Ketika melakukan penilaian,                   initial   recognition.   When making          the
          kurtailmen atau penyelesaian suatu program                   curtailment or settlement of a defined benefit                Grup menggunakan perubahan risiko gagal                       assessment, the Group uses the change in the
          imbalan      pasti   ketika   kurtailmen    atau             plan when the curtailment or settlement                       bayar yang terjadi sepanjang perkiraan umur                   risk of a default occurring over the expected
          penyelesaian tersebut terjadi. Keuntungan atau               occurs. The gain or loss on a curtailment or                  instrumen keuangan daripada perubahan atas                    life of the financial instrument instead of the
          kerugian atas kurtailmen atau penyelesaian                   settlement comprises change in the present                    jumlah kerugian kredit ekspektasian. Dalam                    change in the amount of expected credit
          terdiri dari perubahan yang terjadi dalam nilai              value of the defined obligation and any related               melakukan penilaian, Grup membandingkan                       losses. In making the assessment, the Group
          kini kewajiban imbalan pasti. Keuntungan dan                 actuarial gains and losses. Actuarial gains and               risiko gagal bayar yang terjadi atas instrumen                compares the risk of default occurring on the
          kerugian aktuarial yang timbul dari penyesuaian              losses arising from experience adjustments                    keuangan pada tanggal pelaporan dengan risiko                 financial instrument as at the reporting date
          pengalaman dan perubahan asumsi aktuarial                    and changes in actuarial assumptions are                      gagal bayar yang terjadi atas instrumen                       with the risk of default occurring on the
          dibebankan atau dikreditkan pada laba                        charged or credited to other comprehensive                    keuangan pada saat pengakuan awal dan                         financial instrument at the initial recognition
          komprehensif       lainnya    dalam      laporan             income in statement of other comprehensive                    mempertimbangkan           kewajaran       serta              and consider reasonable and supportable
          penghasilan komprehensif lain pada periode                   income in the period in which they arise.                     ketersediaan informasi, yang tersedia tanpa                   information available without undue cost or
          terjadinya.                                                                                                                biaya atau usaha pada saat tanggal pelaporan                  effort at the reporting date about past events,
                                                                                                                                     terkait dengan kejadian masa lalu, kondisi                    current conditions and forecasts of future
                                                                                                                                     terkini dan perkiraan atas kondisi ekonomi di                 economic conditions, that is indicative of
                                                                                                                                     masa depan, yang mengindikasikan kenaikan                     significant increases in credit risk since initial
                                                                                                                                     risiko kredit sejak pengakuan awal.                           recognition.
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CATATAN ATAS LAPORAN KEUANGAN                                            NOTES TO THE CONSOLIDATED FINANCIAL                 CATATAN ATAS LAPORAN KEUANGAN                                           NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN                                                                                        STATEMENTS              KONSOLIDASIAN                                                                                       STATEMENTS
UNTUK TAHUN YANG BERAKHIR                                                                  FOR THE YEAR ENDED                UNTUK TAHUN YANG BERAKHIR                                                                 FOR THE YEAR ENDED
31 DESEMBER 2023 DAN 2022                                                           31 DECEMBER 2023 AND 2022                31 DESEMBER 2023 DAN 2022                                                          31 DECEMBER 2023 AND 2022
(Dinyatakan dalam jutaan Rupiah,                                                    (Expressed in millions of Rupiah,        (Dinyatakan dalam jutaan Rupiah,                                                   (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                    unless otherwise stated)         kecuali dinyatakan lain)                                                                   unless otherwise stated)


2.   INFORMASI KEBIJAKAN AKUNTANSI MATERIAL                    2.   MATERIAL       ACCOUNTING                    POLICY      2.   INFORMASI KEBIJAKAN AKUNTANSI MATERIAL                   2.   MATERIAL       ACCOUNTING                         POLICY
     (lanjutan)                                                     INFORMATION (continued)                                       (lanjutan)                                                    INFORMATION (continued)

     o.   Aset dan liabilitas keuangan (lanjutan)                   o.    Financial assets and liabilities (continued)            o.   Aset dan liabilitas keuangan (lanjutan)                  o.    Financial assets and liabilities (continued)

          Penurunan nilai aset keuangan (lanjutan)                        Impairment of financial assets (continued)                   Liabilitas keuangan                                           Financial liabilities

          Grup menggunakan model kerugian kredit                          The Group uses the expected credit loss                      Liabilitas keuangan diklasifikasikan sebagai                  Financial liabilities are classified as follows:
          ekspektasian untuk menilai penurunan nilai aset                 model to assess the impairment of financial                  berikut: (i) liabilitas keuangan yang diukur                  (i) financial liabilities at amortised cost,
          keuangan. Grup menerapkan metode yang                           assets. The Group applies a simplified                       dengan biaya diamortisasi, (ii) liabilitas                    (ii) financial liabilities at fair value through profit
          disederhanakan untuk mengukur kerugian                          approach to measure such expected credit                     keuangan yang diukur dengan nilai wajar                       and loss (FVTPL) or other comprehensive
          kredit   ekspektasian    yang menggunakan                       loss which uses a lifetime expected loss                     melalui laba rugi atau melalui penghasilan                    income (FVOCI). The Group determines the
          penyisihan kerugian kredit ekspektasian                         allowance for trade receivables and contract                 komprehensif lain. Grup menentukan klasifikasi                classification of its financial liabilities at initial
          sepanjang umurnya untuk semua piutang                           assets. Therefore, the Group does not track                  liabilitas keuangan mereka pada saat                          recognition.
          usaha dan aset kontrak. Oleh karena itu, Grup                   changes in credit risk, but instead recognises               pengakuan awal.
          tidak mengidentifikasi perubahan dalam risiko                   allowance based on lifetime expected credit
          kredit,   melainkan    mengukur    penyisihan                   loss at each reporting date.                                 Grup memiliki liabilitas keuangan yang                        The Group has financial liabilities classified
          berdasarkan kerugian kredit ekspektasian                                                                                     diklasifikasikan dalam liabilitas keuangan yang               into the financial liabilities measured at
          sepanjang kepemilikan aset pada tanggal                                                                                      diukur dengan biaya perolehan diamortisasi.                   amortised cost. All financial liabilities are
          pelaporan.                                                                                                                   Seluruh liabilitas keuangan diakui pada awalnya               recognised initially at fair value and, in the
                                                                                                                                       sebesar nilai wajar dan, dalam hal pinjaman                   case of loans and borrowings, inclusive of
          Untuk mengukur kerugian kredit ekspektasian,                    To measure the expected credit losses, trade                 dan utang, termasuk biaya transaksi yang dapat                directly attributable transaction costs and
          piutang usaha dan aset kontrak telah                            receivables and contract assets have been                    diatribusikan secara langsung dan selanjutnya                 subsequently measured at amortised cost
          dikelompokkan berdasarkan karakteristik risiko                  grouped based on the shared credit risk                      diukur pada biaya perolehan diamortisasi                      using the effective interest rate method. The
          kredit yang sama dan hari lewat jatuh tempo.                    characteristics and the days past due. The                   dengan menggunakan metode suku bunga                          amortisation of the effective interest rate is
          Aset kontrak terkait dengan jasa yang belum                     contract assets relate to unbilled service and               efektif. Amortisasi suku bunga efektif termasuk               included in finance costs in the consolidated
          tertagih dan secara substantial memiliki                        have     substantially     the    same      risk             di dalam biaya keuangan dalam laporan laba                    statements of profit or loss.
          karakteristik risiko yang sama dengan piutang                   characteristics as the trade receivables. The                rugi konsolidasian.
          usaha. Oleh karena itu, Grup menilai bahwa                      Group has therefore concluded that the
          tingkat kerugian ekspektasian untuk piutang                     expected loss rates for trade receivables are a              Liabilitas keuangan yang diukur pada biaya                    Financial liabilities measured at amortised cost
          usaha adalah perkiraan yang wajar dari tingkat                  reasonable approximation of the loss rates for               perolehan diamortisasi antara lain utang usaha,               are trade payables, accrued expenses, loans,
          kerugian untuk aset kontrak.                                    the contract assets.                                         beban yang masih harus dibayar, pinjaman,                     sukuk ijarah, bonds payable and lease
                                                                                                                                       sukuk ijarah, utang obligasi dan liabilitas sewa.             liabilities. Financial liabilities are classified as
          Tingkat     kerugian     kredit   ekspektasian                 The expected credit loss is based on the                      Liabilitas keuangan diklasifikasikan sebagai                  non-current liabilities when the remaining
          didasarkan pada profil pembayaran penjualan                    payment      profiles    of     sales   and  the              liabilitas jangka panjang jika jatuh tempo                    maturity is more than 12 months, and as
          dan kerugian kredit historis terkait selama                    corresponding        historical     credit  loss              melebihi 12 bulan dan sebagai liabilitas jangka               current liabilities when the remaining maturity
          periode penjualan tersebut. Tingkat kerugian                   experienced within this sales period. The                     pendek jika jatuh tempo yang tersisa kurang                   is less than 12 months.
          historis disesuaikan untuk mencerminkan                        historical loss rates are adjusted to reflect                 dari 12 bulan.
          informasi terkini dan informasi forward-looking                current and forward-looking information on
          mengenai faktor-faktor makro ekonomi yang                      macroeconomic factors affecting the ability of                Grup saat ini memiliki sejumlah kontrak dengan                The Group currently has a number of contracts
          memengaruhi kemampuan pelanggan untuk                          the customers to settle the receivables.                      tingkat bunga yang mengacu pada JIBOR dan                     whose interest rates refer to JIBOR and
          melunasi piutang.                                                                                                            berlaku hingga setelah tahun 2022. Pada                       extend beyond 2022. As at 31 December 2023
                                                                                                                                       31 Desember 2023, suku bunga acuan                            the alternative benchmark is not yet
          Grup menggunakan model penilaian individual                    The Group used individual assessment to                       alternatif belum ditentukan. Risiko yang timbul               determined. Risks arising from the transition
          untuk menilai penurunan nilai kas dan setara                   assess impairment of cash and cash                            dari transisi terutama terkait dengan potensi                 relate principally to the potential impact of rate
          kas, piutang lain-lain dan investasi bersih dalam              equivalents, other receivables and net                        dampak perbedaan suku bunga jika pinjaman                     differences if the debt does not transition to the
          sewa pembiayaan. Grup menilai kerugian kredit                  investment in finance lease. The Group                        terkait tidak beralih ke suku bunga acuan baru                new interest rate benchmark at the same time
          ekspektasian yang harus diakui dari kas dan                    assessed expected credit losses recognised                    pada saat yang sama dan/atau suku bunga                       and/or the rates move by different amounts.
          setara kas, piutang lain-lain dan investasi bersih             from cash and cash equivalents, other                         bergerak dengan jumlah yang berbeda.                          Management will continue to monitor this and
          dalam sewa pembiayaan tidak signifikan.                        receivables and net investment in finance                     Manajemen akan terus memonitor hal ini dan                    take the necessary actions to address related
                                                                         lease and they were not considered significant.               mengambil tindakan yang diperlukan untuk                      risks and uncertainties going forward.
                                                                                                                                       mengatasi risiko dan ketidakpastian terkait di
                                                                                                                                       masa mendatang.
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CATATAN ATAS LAPORAN KEUANGAN                                          NOTES TO THE CONSOLIDATED FINANCIAL                  CATATAN ATAS LAPORAN KEUANGAN                                            NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN                                                                                      STATEMENTS               KONSOLIDASIAN                                                                                        STATEMENTS
UNTUK TAHUN YANG BERAKHIR                                                                FOR THE YEAR ENDED                 UNTUK TAHUN YANG BERAKHIR                                                                  FOR THE YEAR ENDED
31 DESEMBER 2023 DAN 2022                                                         31 DECEMBER 2023 AND 2022                 31 DESEMBER 2023 DAN 2022                                                           31 DECEMBER 2023 AND 2022
(Dinyatakan dalam jutaan Rupiah,                                                  (Expressed in millions of Rupiah,         (Dinyatakan dalam jutaan Rupiah,                                                    (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                  unless otherwise stated)          kecuali dinyatakan lain)                                                                    unless otherwise stated)


2.   INFORMASI KEBIJAKAN AKUNTANSI MATERIAL                  2.   MATERIAL       ACCOUNTING                     POLICY      2.   INFORMASI KEBIJAKAN AKUNTANSI MATERIAL                    2.   MATERIAL       ACCOUNTING                    POLICY
     (lanjutan)                                                   INFORMATION (continued)                                        (lanjutan)                                                     INFORMATION (continued)

     o.   Aset dan liabilitas keuangan (lanjutan)                 o.    Financial assets and liabilities (continued)             q.   Penurunan nilai aset non keuangan                         q.    Impairment of non-financial assets

                                                                                                                                      Goodwill dan aset non keuangan yang memiliki                    Goodwill and non-financial assets that have an
          Liabilitas keuangan (lanjutan)                               Financial liabilities (continued)
                                                                                                                                      masa manfaat yang tidak terbatas tidak                          indefinite useful life are not subject to
                                                                                                                                      diamortisasi namun diuji penurunan nilainya                     amortisation but are tested annually for
          Tabel berikut berisi rincian semua instrumen                 The following table contains details of all of the
                                                                                                                                      setiap tahun, atau lebih sering apabila terdapat                impairment, or more frequently if events or
          keuangan yang dimiliki Grup pada tanggal                     financial instruments that the Group holds as
                                                                                                                                      peristiwa atau perubahan keadaan yang                           changes in circumstances indicate that they
          31 Desember 2023 yang mengacu pada JIBOR                     at 31 December 2023 which reference JIBOR
                                                                                                                                      mengindikasikan penurunan nilai.                                are impaired.
          dan belum bertransisi ke suku bunga acuan                    and have not yet transitioned to an alternative
          alternatif:                                                  interest rate benchmark:                                       Aset yang diamortisasi diuji ketika terdapat                   Assets that are subject to amortisation are
                                                                                                                                      indikasi bahwa nilai tercatatnya mungkin tidak                 reviewed for impairment whenever events or
                                                                                       2023                  2022                     terpulihkan. Penurunan nilai diakui jika nilai                 changes in circumstances indicate that the
                                                                                                                                      tercatat aset melebihi nilai terpulihkannya. Nilai             carrying amount may not be recoverable. An
          Pinjaman jangka panjang/                                                                                                    terpulihkan adalah nilai yang lebih tinggi antara              impairment loss is recognised for the amount
            Long-term loans                                                              6,024,900            7,753,650               nilai wajar aset dikurangi biaya untuk menjual                 by which the asset’s carrying amount exceeds
                                                                                                                                      dan nilai pakai aset. Dalam menentukan                         its recoverable amount. The recoverable
                                                                                                                                      penurunan nilai, aset dikelompokkan pada                       amount is the higher of an asset’s fair value
          Pemberhentian        pengakuan        liabilitas             Derecognition of financial liabilities                         tingkat yang paling rendah di mana terdapat                    less costs of disposal and value in use. For
          keuangan                                                                                                                    arus kas yang dapat diidentifikasi.                            the purposes of assessing impairment, assets
                                                                                                                                                                                                     are grouped at the lowest levels for which
          Liabilitas keuangan dihentikan pengakuannya                   Financial liabilities are derecognised when the                                                                              there are separately identifiable cash flows.
          jika liabilitas yang ditetapkan dalam kontrak                 obligation under the liability is discharged,
          dilepaskan atau dibatalkan atau kadaluarsa.                   cancelled or expired.                                         Aset non keuangan selain goodwill yang                          Non-financial assets other than goodwill that
                                                                                                                                      mengalami penurunan nilai diuji setiap tanggal                  suffer impairment are reviewed for possible
          Jika suatu liabilitas keuangan yang ada                       Where an existing financial liability is replaced             pelaporan untuk menentukan apakah terdapat                      reversal of the impairment at each reporting
          digantikan dengan liabilitas yang lain dengan                 by another liability with substantially different             kemungkinan pemulihan penurunan nilai.                          date. Reversal on impairment loss for assets
          persyaratan yang secara substansial berbeda,                  terms, or the terms of an existing liability are              Pemulihan rugi penurunan nilai, untuk aset                      other than goodwill would be recognised if,
          atau persyaratan liabilitas yang ada secara                   substantially modified, such an exchange or                   selain goodwill, diakui jika, dan hanya jika,                   and only if, there had been a change in
          substansial telah diubah, maka pertukaran atau                modification is treated as derecognition of the               terdapat perubahan estimasi yang digunakan                      estimates used to determine the asset’s
          modifikasi tersebut diperlakukan sebagai                      original liability and the recognition of a new               dalam menentukan nilai terpulihkan aset sejak                   recoverable amount since the last impairment
          penghentian pengakuan liabilitas awal dan                     liability, and the difference in the respective               pengujian penurunan nilai terakhir kali.                        test was carried out. Reversal on impairment
          pengakuan liabilitas baru, dan perbedaan nilai                carrying amount is recognised in the                          Pembalikan rugi penurunan nilai tersebut diakui                 losses will be immediately recognised in profit
          tercatat masing-masing diakui dalam laporan                   consolidated statements of profit or loss.                    segera dalam laba rugi, kecuali aset yang                       or loss, except for assets measured using the
          laba rugi konsolidasian.                                                                                                    disajikan pada jumlah revaluasian sesuai                        revaluation model as required by other SFAS.
                                                                                                                                      dengan PSAK lain.
     p.   Instrumen keuangan disalinghapus                        p.    Offsetting financial instruments
                                                                                                                                 r.   Laba bersih per saham                                     r.    Earnings per share
          Aset keuangan dan liabilitas keuangan                         Financial assets and liabilities are offset and
          disalinghapus dan nilai netonya disajikan dalam               the net amount is reported in the consolidated                Laba bersih per saham dihitung dengan                           Earnings per share are calculated by dividing
          laporan posisi keuangan konsolidasian jika                    statement of financial position when there is a               membagi laba tahun berjalan dengan jumlah                       profit for the year by the weighted average
          memiliki hak yang berkekuatan hukum untuk                     legally enforceable right to offset the                       rata-rata tertimbang saham biasa yang beredar                   number of ordinary shares outstanding during
          melakukan saling hapus atas jumlah yang telah                 recognised amounts and there is an intention                  sepanjang periode pelaporan.                                    the reporting period.
          diakui      tersebut    dan     berniat    untuk              to settle on a net basis, or realise the asset
                                                                                                                                 s.   Penggunaan estimasi                                       s.    Use of estimates
          menyelesaikan secara neto atau untuk                          and settle the liability simultaneously. The
          merealisasikan aset dan menyelesaikan                         legally enforceable right must not be                         Penyusunan laporan keuangan konsolidasian                       The preparation of consolidated financial
          liabilitasnya secara simultan. Hak saling hapus               contingent on future events and must be                       sesuai dengan Standar Akuntansi Keuangan di                     statements in conformity with the Indonesian
          tidak kontinjen atas peristiwa di masa depan                  enforceable in the normal course of business                  Indonesia mengharuskan manajemen untuk                          Financial Accounting Standards requires
          dan dapat dipaksakan secara hukum dalam                       and in the event of default, insolvency or                    membuat      estimasi    dan    asumsi      yang                management       to    use     estimates     and
          situasi bisnis yang normal dan dalam peristiwa                bankruptcy of the Group or the counterparties.                memengaruhi jumlah aset dan liabilitas,                         assumptions that affect the reported amounts
          gagal bayar, atau peristiwa kepailitan atau                                                                                 pengungkapan aset dan liabilitas kontinjen                      of assets and liabilities, the disclosure of
          kebangkrutan Grup atau pihak lawan.                                                                                         pada tanggal laporan keuangan konsolidasian                     contingent assets and liabilities as at the date
                                                                                                                                      serta jumlah pendapatan dan beban selama                        of the consolidated financial statements and
                                                                                                                                      periode pelaporan (lihat Catatan 36). Hasil yang                the reported amounts of revenues and
                                                                                                                                      sebenarnya mungkin berbeda dengan jumlah                        expenses during the reporting period (see
                                                                                                                                      yang diestimasi.                                                Note 36). Actual results could differ from those
                                                                                                                                                                                                      estimates.
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CATATAN ATAS LAPORAN KEUANGAN                                         NOTES TO THE CONSOLIDATED FINANCIAL                   CATATAN ATAS LAPORAN KEUANGAN                                      NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN                                                                                     STATEMENTS                KONSOLIDASIAN                                                                                  STATEMENTS
UNTUK TAHUN YANG BERAKHIR                                                               FOR THE YEAR ENDED                  UNTUK TAHUN YANG BERAKHIR                                                            FOR THE YEAR ENDED
31 DESEMBER 2023 DAN 2022                                                        31 DECEMBER 2023 AND 2022                  31 DESEMBER 2023 DAN 2022                                                     31 DECEMBER 2023 AND 2022
(Dinyatakan dalam jutaan Rupiah,                                                 (Expressed in millions of Rupiah,          (Dinyatakan dalam jutaan Rupiah,                                              (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                 unless otherwise stated)           kecuali dinyatakan lain)                                                              unless otherwise stated)


2.   INFORMASI KEBIJAKAN AKUNTANSI MATERIAL                 2.   MATERIAL       ACCOUNTING                      POLICY      3.   KAS DAN SETARA KAS                                   3. CASH AND CASH EQUIVALENTS
     (lanjutan)                                                  INFORMATION (continued)
                                                                                                                                                                                                             2023                 2022
     t.   Goodwill                                               t.    Goodwill
                                                                                                                                 Kas/Cash on hand                                                                   1,178                 1,290
          Goodwill atas akuisisi AXIS dan PT Hipernet                  Goodwill on the acquisition of AXIS and
          Indodata (lihat Catatan 38) dicatat sebesar                  PT Hipernet Indodata (see Note 38) is carried             Kas pada bank/Cash in banks
          harga perolehan dikurangi dengan akumulasi                   at cost less accumulated impairment losses                Rupiah:
          kerugian penurunan nilai dan diuji penurunan                 and tested for impairment annually.                       - PT Bank Central Asia Tbk                                                      151,607              80,287
          nilainya setiap tahun.                                                                                                 - PT Bank Maybank Indonesia Tbk                                                 141,771                   -
                                                                                                                                 - PT Bank Permata Tbk                                                           100,277             226,146
          Goodwill dialokasikan pada setiap unit                       Goodwill is allocated to cash-generating units            - PT Bank UOB Indonesia Tbk                                                      85,212             179,985
          penghasil kas atau kelompok unit penghasil kas               or groups of cash-generating units for the                - PT Bank CIMB Niaga Tbk                                                         69,255             112,089
          dalam rangka menguji penurunan nilai. Alokasi                purpose of impairment testing. The allocation             - Standard Chartered Bank                                                        30,779           2,128,250
          tersebut dibuat untuk unit penghasil kas atau                is made to those cash-generating units or                 - PT Bank Rakyat Indonesia Tbk                                                   19,132                   -
          kelompok unit penghasil kas yang diharapkan                  groups of cash-generating units that are                  - PT Bank Mandiri Tbk                                                            16,274              29,144
          mendapat manfaat dari kombinasi bisnis di                    expected to benefit from the business                     - PT Bank Danamon Indonesia Tbk                                                  13,345              13,935
          mana goodwill tersebut timbul. Kerugian                      combination in which the goodwill arose.                  - Lain-lain (masing-masing kurang dari Rp 10.000)/
          penurunan nilai atas goodwill tidak dapat                    Impairment losses on goodwill are not                       Other (individual amount less than Rp 10,000)                                  17,723                 40,869
          dipulihkan.                                                  reversed.
                                                                                                                                 USD:
     u.   Saham treasuri                                         u.    Treasury shares                                           - J.P. Morgan Chase Bank, N.A.                                                   94,492                 19,451

          Ketika Perusahaan membeli modal sahamnya                     When the Company purchases its own share                  Jumlah kas pada bank/Total cash in banks                                        739,867           2,830,156
          sendiri (saham treasuri), imbalan yang dibayar,              capital (treasury shares), the consideration
          termasuk biaya tambahan yang secara                          paid, including any directly attributable                 Deposito berjangka/Time deposits
          langsung dapat diatribusikan (dikurangi pajak                incremental costs (net of income taxes) is                Rupiah:
          penghasilan) dikurangkan dari ekuitas yang                   deducted from equity attributable to the                  - PT Bank Pembangunan Daerah Jawa Barat dan Banten Tbk                           40,000                400,000
          diatribusikan     kepada     pemilik    ekuitas              Company’s equity holders until the shares are             - PT Bank Tabungan Negara Tbk                                                    40,000                465,000
          Perusahaan sampai saham tersebut dibatalkan                  cancelled or reissued.                                    - PT KB Bank Bukopin Tbk                                                         40,000                 89,500
          atau diterbitkan kembali.                                                                                              - PT Bank Mega Tbk                                                               40,000                 50,000
                                                                                                                                 - PT Bank Pan Indonesia Tbk                                                      40,000                      -
          Ketika saham biasa tersebut selanjutnya                      Where such ordinary shares are subsequently               - J.P. Morgan Chase Bank, N.A                                                    20,000                      -
          diterbitkan kembali, imbalan yang diterima,                  reissued, any consideration received, net of              - PT Bank Tabungan Pensiunan Nasional Tbk                                         4,982                323,167
          dikurangi biaya tambahan transaksi yang dapat                any      directly    attributable     incremental         - PT Bank Maybank Indonesia Tbk                                                       -                370,000
          diatribusikan dan dampak pajak penghasilan                   transaction costs and the related income tax              - PT Bank ICBC Indonesia                                                              -                425,000
          yang terkait dimasukkan pada ekuitas yang                    effects, is included in equity attributable to the        - MUFG Bank, Ltd.                                                                     -                160,000
          dapat diatribusikan kepada pemilik ekuitas                   Company’s equity holders.                                 - PT Bank CIMB Niaga Tbk                                                              -                 70,000
          Perusahaan.
                                                                                                                                 Jumlah deposito berjangka/Total time deposits                                   224,982           2,352,667
     v.   Provisi                                                v.    Provision
                                                                                                                                 Jumlah kas dan setara kas/Total cash and cash equivalents                       966,027           5,184,113
          Provisi diakui ketika: Grup memiliki kewajiban               A provision is recognised when: the Group has
          hukum atau konstruktif masa kini sebagai akibat              a present legal or constructive obligation as a           Lihat Catatan 29 untuk informasi mengenai pihak-        See Note 29 for related parties information.
          peristiwa masa lalu; terdapat kemungkinan                    result of past events; it is probable that an             pihak berelasi.
          besar    penyelesaian     kewajiban    tersebut              outflow of resources will be required to settle
          mengakibatkan arus keluar sumber daya; dan                   the obligation; and the amount has been                   Suku bunga per tahun setara kas selama tahun            The annual interest rates of the cash equivalents
          jumlah kewajiban tersebut dapat diukur secara                reliably estimated. A provision is not                    berjalan adalah sebagai berikut:                        during the year are as follows:
          andal. Provisi tidak diakui untuk kerugian                   recognised for future operating losses.
          operasi masa depan.                                                                                                                                               2023             2022

                                                                                                                                 Rupiah                              4.25% - 6.30%    2.15% - 5.50%                                     Rupiah
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CATATAN ATAS LAPORAN KEUANGAN                                    NOTES TO THE CONSOLIDATED FINANCIAL                 CATATAN ATAS LAPORAN KEUANGAN                                          NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN                                                                                STATEMENTS              KONSOLIDASIAN                                                                                      STATEMENTS
UNTUK TAHUN YANG BERAKHIR                                                          FOR THE YEAR ENDED                UNTUK TAHUN YANG BERAKHIR                                                                FOR THE YEAR ENDED
31 DESEMBER 2023 DAN 2022                                                   31 DECEMBER 2023 AND 2022                31 DESEMBER 2023 DAN 2022                                                         31 DECEMBER 2023 AND 2022
(Dinyatakan dalam jutaan Rupiah,                                            (Expressed in millions of Rupiah,        (Dinyatakan dalam jutaan Rupiah,                                                  (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                            unless otherwise stated)         kecuali dinyatakan lain)                                                                  unless otherwise stated)


4.   PIUTANG USAHA - PIHAK KETIGA                       4.    TRADE RECEIVABLES - THIRD PARTIES                      4.   PIUTANG USAHA - PIHAK KETIGA (lanjutan)                   4.   TRADE RECEIVABLES          -    THIRD    PARTIES
                                                                                                                                                                                         (continued)
                                           2023               2022
                                                                                                                          Perubahan cadangan        penurunan   nilai    piutang         Changes in the amounts of the provision for
     Pihak domestik                          854,471             661,525                        Domestic parties          adalah sebagai berikut:                                        receivables impairment are detailed as follows:
     Pihak internasional                     288,269             137,050                     International parties
                                                                                                                                                                    2023                 2022
                                           1,142,740             798,575
                                                                                                                          Cadangan penurunan                                                                       Provision for receivables
     Cadangan penurunan                                                                 Provision for receivables           nilai piutang - awal                        307,018            266,050                impairment - beginning
       nilai piutang                        (272,636)           (307,018)                          impairment             Akuisisi entitas anak                               -              7,413                 Acquisition of subsidiary
                                                                                                                          Penambahan cadangan                                                                       Addition for receivables
                                             870,104             491,557                                                    penurunan nilai piutang                     103,951              45,245                            impairment
                                                                                                                          Penghapusbukuan piutang
     Piutang usaha - pihak ketiga berdasarkan mata           Trade receivables - third parties according to                 tidak tertagih                              (138,333)           (11,690)                    Bad debts written off
     uang adalah sebagai berikut:                            currency are as follows:
                                                                                                                          Cadangan penurunan                                                                       Provision for receivables
                                           2023               2022                                                          nilai piutang - akhir                       272,636            307,018                  impairment – ending

     Rupiah                                  820,859             664,096                                 Rupiah
     Mata uang asing                         321,881             134,479                        Foreign currency          Penyisihan dan pemulihan cadangan penurunan                    The addition and reversal of provision for
                                                                                                                          nilai piutang dicatat dalam beban umum dan                     receivables impairment have been included in
                                           1,142,740             798,575                                                  administrasi dalam laporan laba rugi konsolidasian.            general and administrative expenses in the
                                                                                                                                                                                         consolidated statements of profit or loss.
     Pada tanggal 31 Desember 2023 dan 2022 rincian          As at 31 December 2023 and 2022 the detail ageing
     umur dan penurunan nilai piutang usaha adalah           and impairment on trade receivables are as follows:          Manajemen      berkeyakinan     bahwa      cadangan            Management believes that the provision for
     sebagai berikut:                                                                                                     penurunan nilai piutang telah memadai untuk                    receivables impairment is adequate to cover losses
                                                                                                                          menutup kerugian atas piutang usaha tidak tertagih             from uncollectible accounts based on the review of
                                           2023               2022                                                        berdasarkan hasil penelaahan atas masing-masing                the status of the individual and collective trade
                                                                                                                          piutang dan secara kolektif pada akhir tahun.                  receivables at the end of the year.
     Nilai bruto:                                                                                Gross amount:
     Belum lewat jatuh tempo                 558,258             162,866                           Not past due           Pada tanggal 31 Desember 2023 dan 2022, Grup                   As at 31 December 2023 and 31 December 2022,
                                                                                                                          mencatat kontrak aset masing-masing sebesar                    the Group recorded contract assets amounting to
     Lewat jatuh tempo:                                                                               Past due:           Rp 18.624 dan Rp 16.154, yang disajikan sebagai                Rp 18,624 and Rp 16,154, respectively, which are
     - Lewat jatuh tempo < 30 hari           198,649             113,815                   Overdue < 30 days -            piutang usaha.                                                 presented as trade receivables.
     - Lewat jatuh tempo 31 - 60 hari         56,686              34,153                 Overdue 31 - 60 days -
     - Lewat jatuh tempo > 60 hari           329,147             487,741                   Overdue > 60 days -            Lihat Catatan 29 untuk informasi mengenai pihak-               See Note 29 for related parties information,
                                                                                                                          pihak berelasi, Catatan 23 untuk informasi aset                Note 23 for contract assets information and Note
                                             584,482             635,709                                                  kontrak dan Catatan 35 untuk pengungkapan                      35 for additional disclosures required by SFAS 60.
                                                                                                                          tambahan yang diharuskan oleh PSAK 60.
                                           1,142,740             798,575

     Cadangan penurunan nilai:                                                       Provision for impairment:
     - Belum jatuh tempo                     (30,053)            (10,886)                        Not past due -
     - Lewat jatuh tempo < 30 hari           (20,459)            (10,553)                 Overdue < 30 days -
     - Lewat jatuh tempo 31 - 60 hari         (7,020)             (2,579)               Overdue 31 - 60 days -
     - Lewat jatuh tempo > 60 hari          (215,104)           (283,000)                 Overdue > 60 days -

                                            (272,636)           (307,018)

     Piutang usaha – setelah                                                                 Trade receivables -
       dikurangi cadangan                                                                  net of provision for
       penurunan nilai piutang               870,104             491,557               receivables impairment
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CATATAN ATAS LAPORAN KEUANGAN                                                   NOTES TO THE CONSOLIDATED FINANCIAL                         CATATAN ATAS LAPORAN KEUANGAN                                      NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN                                                                                               STATEMENTS                      KONSOLIDASIAN                                                                                  STATEMENTS
UNTUK TAHUN YANG BERAKHIR                                                                         FOR THE YEAR ENDED                        UNTUK TAHUN YANG BERAKHIR                                                            FOR THE YEAR ENDED
31 DESEMBER 2023 DAN 2022                                                                  31 DECEMBER 2023 AND 2022                        31 DESEMBER 2023 DAN 2022                                                     31 DECEMBER 2023 AND 2022
(Dinyatakan dalam jutaan Rupiah,                                                           (Expressed in millions of Rupiah,                (Dinyatakan dalam jutaan Rupiah,                                              (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                           unless otherwise stated)                 kecuali dinyatakan lain)                                                              unless otherwise stated)


5.   BEBAN DIBAYAR DIMUKA                                              5.   PREPAYMENTS                                                     6.   ASET LAIN-LAIN (lanjutan)                             6.   OTHER ASSETS (continued)

     Akun ini terdiri dari beban dibayar dimuka untuk                       This account represents prepaid expenses for                         Uang muka terdiri dari uang muka kepada karyawan           Advances represent advances to employees and
     transaksi sewa, asuransi, pemeliharaan dan beban                       rental, insurance, maintenance and annual                            dan untuk pembayaran beban-beban Grup, seperti             for the payment of the Group’s expenses, such as
     frekuensi tahunan.                                                     frequency fee.                                                       utilitas dan bea masuk.                                    utilities and customs duties.

     Beban frekuensi tahunan                mencakup        beban           The annual frequency fees comprised spectrum                         Investasi   bersih  dalam      sewa     pembiayaan         Net investments in finance leases are receivables
     pemakaian spektrum.                                                    fees.                                                                merupakan piutang atas transaksi sewa jaringan             related to the lease of fibre optics network to PT
                                                                                                                                                 serat optik Grup oleh PT Indosat Tbk (dahulu               Indosat Tbk (formerly PT Hutchison 3 Indonesia)
                                                       2023                 2022                                                                 PT Hutchison 3 Indonesia) (lihat Catatan 32).              (see Note 32).

     Beban frekuensi tahunan                                                                                                                     Rincian investasi bersih dalam sewa pembiayaan             Details of the net investment in finance lease
       dibayar dimuka                                   3,302,389            3,222,624                Prepaid annual frequency fee               berdasarkan masa jatuh temponya adalah sebagai             according to the maturity schedule are as follows:
     Sewa dibayar dimuka -                                                                                                                       berikut:
       bagian lancar*                                     520,295              438,370                      Prepaid rental - current*
     Beban dibayar dimuka lainnya -                                                                        Other prepaid expenses -                                                        2023                   2022
       bagian lancar                                      302,787               47,027                                     current
                                                                                                                                                 Kurang dari 1 tahun                           51,122                    52,169            Not later than 1 year
     Bagian lancar                                      4,125,471            3,708,021                                 Current portion
                                                                                                                                                 Investasi bersih dalam                                                                       Net investment in
     Beban dibayar dimuka lainnya -                                                                        Other prepaid expenses -                sewa pembiayaan                             51,122                    52,169                finance lease
       bagian tidak lancar                                  44,258              71,151                                non-current
                                                                                                                                                 Selama tahun pelaporan, perubahan dari investasi           During the financial year, the changes of the net
                                                            44,258              71,151                                                           bersih dalam sewa pembiayaan disebabkan oleh               investment in finance lease are due to the following
                                                                                                                                                 hal-hal berikut:                                           reasons:
     Jumlah beban dibayar dimuka                        4,169,729            3,779,172                             Total prepayments
                                                                                                                                                                                           2023                   2022
     * Terdiri dari sewa jangka pendek dan bernilai rendah, komponen        * Consist of short-term and low value leases, non-lease
       non-sewa dan kontrak jasa yang tidak memenuhi kriteria sewa            component and service contracts which do not meet the lease
       berdasarkan PSAK 73.                                                   criteria under SFAS 73.
                                                                                                                                                 Saldo awal                                    52,169                  111,965               Beginning balance
                                                                                                                                                 Penghentian sewa                                                                      Lease termination during
                                                                                                                                                   selama periode pelaporan                            -                 (77,132)         the financial period
6.   ASET LAIN-LAIN                                                    6.   OTHER ASSETS                                                         Lainnya                                          (1,047)                 17,336                         Others

                                                       2023                 2022                                                                 Saldo akhir                                   51,122                    52,169                 Ending balance

     Investasi bersih dalam sewa                                                                           Net investment in finance             Penerimaan sewa dari kontrak sewa di mana Grup             Lease income from lease contracts in which the
       pembiayaan                                           51,122              52,169                                      lease                adalah pesewa adalah sebagai berikut:                      Group act as a lessor is as follows:
     Saldo bank yang dibatasi
       penggunaannya                                          997                1,955                      Restricted cash in banks                                                       2023                   2022
     Uang muka                                            134,711              123,638                                    Advances
                                                                                                                                                 Penghasilan keuangan atas                                                                   Finance income on
     Bagian lancar                                        186,830              177,762                                 Current portion             investasi bersih                                                                        the net investment
                                                                                                                                                   sewa                                                -                  4,327                   in the lease
     Uang muka kepada pemasok                             386,552              392,433                   Downpayment to suppliers
     Beban tangguhan                                       20,105               19,597                          Deferred charges
     Lain-lain                                             54,580               50,903                                    Others

     Bagian tidak lancar                                  461,237              462,933                            Non-current portion

     Jumlah aset lain-lain                                648,067              640,695                              Total other assets
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CATATAN ATAS LAPORAN KEUANGAN                                                               NOTES TO THE CONSOLIDATED FINANCIAL                                   CATATAN ATAS LAPORAN KEUANGAN                                                            NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN                                                                                                           STATEMENTS                                KONSOLIDASIAN                                                                                                        STATEMENTS
UNTUK TAHUN YANG BERAKHIR                                                                                     FOR THE YEAR ENDED                                  UNTUK TAHUN YANG BERAKHIR                                                                                  FOR THE YEAR ENDED
31 DESEMBER 2023 DAN 2022                                                                              31 DECEMBER 2023 AND 2022                                  31 DESEMBER 2023 DAN 2022                                                                           31 DECEMBER 2023 AND 2022
(Dinyatakan dalam jutaan Rupiah,                                                                       (Expressed in millions of Rupiah,                          (Dinyatakan dalam jutaan Rupiah,                                                                    (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                       unless otherwise stated)                           kecuali dinyatakan lain)                                                                                    unless otherwise stated)


7.   ASET TETAP                                                                   7.   FIXED ASSETS                                                               7.   ASET TETAP (lanjutan)                                                7.      FIXED ASSETS (continued)
                                                            Reklasifikasi                                                                                                                                                 Dialihkan
                                                            sebagai aset                                                                                                                                               dari kelompok
                                                            takberwujud                                                                                                                                                 lepasan yang
                                                             dan beban                                                                                                                                                diklasifikasikan
                                                               dibayar                                                                                                                                                     sebagai
                                                              di muka/                                                                                                                                                     tersedia
                                                           Reclassification                                                                                                                                              untuk dijual/
                                                            to intangible                                                                                                                                               Transfer from                                                Akuisisi
                                          Penambahan/        assets and            Pelepasan/         Reklasifikasi/                                                                                                   disposal group                                             entitas anak/
                          01/01/2023       Additions        prepayments            Disposals         Reclassification       31/12/2023                                                                     Penambahan/ classified as      Pelepasan/        Reklasifikasi/        Acquisition of
                                                                                                                                                                                            01/01/2022      Additions    held for sale    Disposals        Reclassification        a subsidiary        31/12/2022
     Aset kepemilikan                                                                                                                        Direct ownership
      langsung:                                                                                                                                     assets:            Aset kepemilikan                                                                                                                               Direct ownership
     Harga perolehan                                                                                                                                      Cost          langsung:                                                                                                                                           assets:
     Tanah                     227,269                -                       -                -                     -           227,269                  Land         Harga perolehan                                                                                                                                              Cost
     Bangunan                   64,042                4                       -             (306)                   29            63,769              Buildings        Tanah                   228,027                -              -             (758)                  -                        -      227,269                   Land
     Peralatan                                                                                                                                                         Bangunan                 62,534            1,248              -                -                 260                        -       64,042              Buildings
      jaringan             105,076,205        3,154,046                       -        (1,529,995)           4,288,570       110,988,826    Network equipment                                                                                                                                                                   Network
     Prasarana                                                                                                                                      Leasehold          Peralatan jaringan    99,014,705       3,718,546         20,941     (1,619,597)             3,941,610                       -   105,076,205        equipment
      kantor                   314,224            2,019                       -            (7,171)               3,226           312,298     improvements                                                                                                                                                                     Leasehold
     Mesin dan                                                                                                                                  Machinery and          Prasarana kantor        314,319             480               -           (1,246)                671                        -      314,224     improvements
      peralatan              5,673,832         123,753              (115,420)           (229,917)               94,186         5,546,434         equipment             Mesin dan                                                                                                                                         Machinery and
     Perabot dan                                                                                                                                      Furniture          peralatan            5,225,120        224,379               -        (21,928)              230,691               15,570         5,673,832        equipment
      Perlengkapan              96,522            1,265                       -             (415)                 670             98,042        and fixtures           Perabot dan                                                                                                                                             Furniture
     Sistem                                                                                                                                                              perlengkapan            97,097            291               -           (1,148)                114                  168            96,522       and fixtures
      pendukung              3,853,936          15,646              (256,010)           (275,665)             447,829          3,785,736      Support systems          Sistem pendukung       3,525,609        150,147               -              (56)            178,236                    -         3,853,936     Support systems
     Kendaraan                                                                                                                                                         Kendaraan bermotor         3,880          1,422               -                -                   -                5,767            11,069        Motor vehicles
      bermotor                  11,069            1,410                       -             (191)                       -         12,288        Motor vehicles
                                                                                                                                                                                            108,471,291       4,096,513         20,941     (1,644,733)             4,351,582              21,505       115,317,099
                           115,317,099        3,298,143             (371,430)          (2,043,660)           4,834,510       121,034,662
                                                                                                                                                 Right-of-use                                                                                                                                                              Right-of-use
     Aset hak guna:                                                                                                                                assets:             Aset hak guna:                                                                                                                                       assets:
     Tanah                     460,509           78,670                       -                -                        -        539,179                 Land          Tanah                   392,328          54,395          13,786                 -                      -                -          460,509                  Land
     Bangunan                  399,182           45,191                       -                -                        -        444,373             Buildings         Bangunan                392,469           6,298               -                 -                      -              415          399,182              Buildings
     Peralatan jaringan     42,681,704        8,612,777                       -         (385,955)                       -     50,908,526    Network equipment                                                                                                                                                                   Network
                                                                                                                                                                       Peralatan jaringan    32,653,702      10,027,339           663                  -                      -                    -    42,681,704        equipment
                            43,541,395        8,736,638                       -         (385,955)                       -     51,892,078
                                                                                                                                                                                             33,438,499      10,088,032         14,449                 -                      -              415        43,541,395
                           158,858,494       12,034,781             (371,430)          (2,429,615)           4,834,510       172,926,740
                                                                                                                                                                                            141,909,790      14,184,545         35,390     (1,644,733)             4,351,582              21,920       158,858,494
     Aset tetap dalam                                                                                                                       Fixed assets under
      Pembangunan            2,631,819        3,497,223                       -                 -           (4,834,510)        1,294,532       construction
                                                                                                                                                                       Aset tetap dalam                                                                                                                               Fixed assets under
                           161,490,313       15,532,004             (371,430)          (2,429,615)                      -    174,221,272                                pembangunan           2,017,293       4,966,108              -                 -          (4,351,582)                      -     2,631,819       construction
     Akumulasi                                                                                                                                   Accumulated                                143,927,083      19,150,653         35,390     (1,644,733)                        -           21,920       161,490,313
      penyusutan:                                                                                                                            depreciation:
     Bangunan                  (63,251)            (824)                      -              306                        -        (63,769)             Buildings        Akumulasi                                                                                                                                          Accumulated
     Peralatan jaringan    (76,471,770)      (5,679,263)                      -        1,529,316                        -    (80,621,717)   Network equipment           penyusutan:                                                                                                                                    depreciation:
                                                                                                                                                    Leasehold          Bangunan                 (60,950)         (2,301)             -                 -                      -                    -       (63,251)            Buildings
     Prasarana kantor         (310,248)          (6,000)                      -            7,171                        -       (309,077)    improvements                                                                                                                                                                       Network
     Mesin dan                                                                                                                                  Machinery and          Peralatan jaringan   (72,991,534)     (5,031,129)       (18,342)     1,569,235                         -                    -   (76,471,770)       equipment
      peralatan             (4,602,339)        (496,694)              61,904             147,932                        -     (4,889,197)        equipment                                                                                                                                                                   Leasehold
     Perabot dan                                                                                                                                      Furniture        Prasarana kantor        (296,902)        (14,592)             -            1,246                       -                    -      (310,248)    improvements
      perlengkapan             (95,176)          (1,253)                      -              415                        -        (96,014)       and fixtures           Mesin dan                                                                                                                                         Machinery and
     Sistem                                                                                                                                                              peralatan           (4,077,747)       (546,520)             -           21,928                       -                    -    (4,602,339)       equipment
      pendukung             (3,147,395)        (334,158)             49,890               47,327                        -     (3,384,336)     Support systems          Perabot dan                                                                                                                                             Furniture
     Kendaraan                                                                                                                                                           perlengkapan           (93,586)         (2,738)             -            1,148                       -                    -       (95,176)      and fixtures
      bermotor                  (4,452)          (5,670)                      -              191                        -         (9,931)       Motor vehicles         Sistem pendukung      (2,776,166)       (371,285)             -               56                       -                    -    (3,147,395)     Support systems
                                                                                                                                                                       Kendaraan bermotor        (3,878)           (574)             -                -                       -                    -        (4,452)       Motor vehicles
                           (84,694,631)      (6,523,862)            111,794            1,732,658                        -    (89,374,041)
                                                                                                                                                                                            (80,300,763)     (5,969,139)       (18,342)     1,593,613                         -                    -   (84,694,631)
                                                                                                                                                 Right-of-use
     Aset hak guna:                                                                                                                                assets:                                                                                                                                                                 Right-of-use
     Tanah                    (219,093)         (69,460)                      -                -                        -       (288,553)                Land          Aset hak guna:                                                                                                                                        assets:
     Bangunan                 (150,488)         (69,499)                      -                -                        -       (219,987)            Buildings         Tanah                   (127,981)        (84,147)        (6,965)                -                      -                    -      (219,093)                Land
     Peralatan jaringan    (15,952,472)      (4,684,937)                      -          189,172                        -    (20,448,237)   Network equipment          Bangunan                (110,053)        (40,435)             -                 -                      -                    -      (150,488)            Buildings
                                                                                                                                                                                                                                                                                                                                Network
                           (16,322,053)      (4,823,896)                      -          189,172                        -    (20,956,777)                              Peralatan jaringan   (11,476,072)     (4,475,901)          (499)                -                      -                    -   (15,952,472)        equipment

                          (101,016,684)     (11,347,758)            111,794            1,921,830                        -   (110,330,818)                                                   (11,714,106)     (4,600,483)        (7,464)                -                      -                    -   (16,322,053)

     Nilai buku bersih      60,473,629                                                                                        63,890,454       Net book value                               (92,014,869)    (10,569,622)       (25,806)     1,593,613                         -                    - (101,016,684)

                                                                                                                                                                       Nilai buku bersih     51,912,214                                                                                                 60,473,629      Net book value
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CATATAN ATAS LAPORAN KEUANGAN                                       NOTES TO THE CONSOLIDATED FINANCIAL                 CATATAN ATAS LAPORAN KEUANGAN                                         NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN                                                                                   STATEMENTS              KONSOLIDASIAN                                                                                     STATEMENTS
UNTUK TAHUN YANG BERAKHIR                                                             FOR THE YEAR ENDED                UNTUK TAHUN YANG BERAKHIR                                                               FOR THE YEAR ENDED
31 DESEMBER 2023 DAN 2022                                                      31 DECEMBER 2023 AND 2022                31 DESEMBER 2023 DAN 2022                                                        31 DECEMBER 2023 AND 2022
(Dinyatakan dalam jutaan Rupiah,                                               (Expressed in millions of Rupiah,        (Dinyatakan dalam jutaan Rupiah,                                                 (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                               unless otherwise stated)         kecuali dinyatakan lain)                                                                 unless otherwise stated)


7.   ASET TETAP (lanjutan)                                  7.   FIXED ASSETS (continued)                               7.   ASET TETAP (lanjutan)                                    7.   FIXED ASSETS (continued)

     Pada tanggal 31 Desember 2023 dan 2022 tidak                As at 31 December 2023 and 2022 none of the                 Aset tetap dalam pembangunan:                                 Fixed assets under construction:
     terdapat aset tetap Grup yang digunakan sebagai             Group’s fixed assets were used as collateral to
     agunan kepada pihak ketiga.                                 third parties.                                              Aset tetap dalam pembangunan pada tanggal                     Fixed    assets     under   construction   as   at
                                                                                                                             31 Desember 2023 dan 2022, terutama terdiri dari              31 December 2023 and 2022, mainly represent
     Grup mempunyai tanah yang tersebar di seluruh               The Group owns land located throughout Indonesia            peralatan BTS baru, backbone dan perangkat                    new BTS equipment, backbone and other
     Indonesia berdasarkan Hak Guna Bangunan                     with Hak Guna Bangunan (“HGB”) for the years of             lainnya yang akan atau sedang dipasang. Saldo                 equipment which is still to be installed or is
     (“HGB”) yang mempunyai masa manfaat antara                  9-30    years     which     will   expire   between         aset tetap dalam pembangunan pada tanggal                     currently being installed. Balance of fixed assets
     9-30    tahun   yang akan   berakhir   antara               January 2024 and September 2047. Management                 31 Desember 2023 dan 2022 adalah sebagai                      under construction as at 31 December 2023 and
     Januari 2024 sampai dengan September 2047.                  believes that the land rights are renewable.                berikut:                                                      2022 is as follows:
     Manajemen berkeyakinan bahwa hak atas tanah
     dapat diperbaharui.                                                                                                                                                2023               2022

     Per tanggal 31 Desember 2023, nilai buku atas               As at 31 December 2023, total book value of land            Peralatan jaringan                           333,401           1,587,719                      Network equipment
     tanah yang sertifikat HGB-nya masih dalam proses            which HGB certificates are in process is amounting          Lain-lain                                    961,131           1,044,100                                 Others
     pengurusan adalah sebesar Rp 37.509.                        to Rp 37,509.
                                                                                                                             Jumlah aset dalam penyelesaian             1,294,532           2,631,819          Total assets under construction
     Perhitungan keuntungan penjualan serta klaim                The calculation of the gain on sale, insurance claim
     asuransi dan penghapusan aset tetap di luar                 and write-off of fixed assets excluding sales               Persentase penyelesaian                                                                 Percentage of completion
     transaksi penjualan yang terkait transaksi penjualan        transaction related to sale and leaseback of towers           dari nilai kontrak                          1 - 99%            1 - 99%                    from contract value
     dan sewa balik menara adalah sebagai berikut:               transaction is as follows:
                                                                                                                             Aset tetap dalam pembangunan pada tanggal                     Fixed     assets    under   construction as at
                                              2023               2022                                                        31 Desember 2023 diperkirakan akan selesai dalam              31 December 2023 are expected to be complete
                                                                                                                             dua belas bulan ke depan.                                     within the next twelve months.
     Penerimaan dari aset tetap                                                                  Proceeds from sale
       yang dijual dan                                                                         of fixed assets and           Transaksi jual dan sewa balik menara:                         Tower sale and leaseback transaction:
       klaim asuransi                             10,955           107,603                       insurance claims
                                                                                                                             Grup telah menyelesaikan jual dan sewa balik                  The Group completed the tower sale and
     Dikurangi:                                                                                              Less:           menara dengan PT Profesional Telekomunikasi                   leaseback with PT Profesional Telekomunikasi
       Harga perolehan                         1,671,045          1,644,733                                Cost              Indonesia (“Protelindo”) dan PT Solusi Tunas                  Indonesia (“Protelindo”) and PT Solusi Tunas
       Akumulasi penyusutan                   (1,617,263)        (1,593,615)            Accumulated depreciation             Pratama Tbk (“STP”) masing-masing pada tahun                  Pratama Tbk (“STP”) in 2016 and 2014,
                                                                                                                             2016 dan 2014. Sehubungan dengan transaksi ini,               respectively. In relation to this transaction, the
     Nilai buku bersih                            53,782             51,118                           Net book value         Grup mencatat aset yang disewa sebesar nilai kini             Group recorded the leased assets at present value
                                                                                                                             dari pembayaran sewa minimum dan liabilitas yang              of the minimum lease payments and the related
     (Kerugian)/keuntungan penjualan                                                         (Loss)/gain on sale and         terkait dicatat sebagai liabilitas sewa (lihat Catatan        liability is recorded as lease liabilities (see Note
       dan pelepasan aset tetap                  (42,827)            56,485                 disposal of fixed asset          14). Keuntungan dari penjualan dan sewa balik                 14). The gain from sale and finance leaseback was
                                                                                                                             pembiayaan ditangguhkan dan diamortisasi selama               deferred and amortised over the leaseback period
                                                                                                                             periode sewanya (lihat Catatan 12 dan 32). Jumlah             (see Notes 12 and 32). The amount of amortisation
     Untuk       tahun    yang    berakhir      pada             For the year ended 31 December 2023, the Group              amortisasi dari keuntungan terkait penjualan dan              relating to gain from sale and finance leaseback for
     31 Desember 2023, Grup membebankan aset tetap               charged certain fixed assets which do not fulfill           sewa balik pembiayaan untuk tahun yang berakhir               the years ended 31 December 2023 and 2022
     tertentu yang tidak memenuhi kriteria aset tetap            fixed assets criteria amounting to Rp 256,544 to            pada 31 Desember 2023 dan 2022 adalah sebesar                 amounted to Rp 422,873.
     sebesar Rp 256.544 pada laba rugi konsolidasian             current period consolidated profit or loss.                 Rp 422.873.
     tahun berjalan.
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CATATAN ATAS LAPORAN KEUANGAN                                         NOTES TO THE CONSOLIDATED FINANCIAL                  CATATAN ATAS LAPORAN KEUANGAN                                         NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN                                                                                     STATEMENTS               KONSOLIDASIAN                                                                                     STATEMENTS
UNTUK TAHUN YANG BERAKHIR                                                               FOR THE YEAR ENDED                 UNTUK TAHUN YANG BERAKHIR                                                               FOR THE YEAR ENDED
31 DESEMBER 2023 DAN 2022                                                        31 DECEMBER 2023 AND 2022                 31 DESEMBER 2023 DAN 2022                                                        31 DECEMBER 2023 AND 2022
(Dinyatakan dalam jutaan Rupiah,                                                 (Expressed in millions of Rupiah,         (Dinyatakan dalam jutaan Rupiah,                                                 (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                 unless otherwise stated)          kecuali dinyatakan lain)                                                                 unless otherwise stated)


7.   ASET TETAP (lanjutan)                                    7.   FIXED ASSETS (continued)                                7.   ASET TETAP (lanjutan)                                    7.   FIXED ASSETS (continued)

     Transaksi jual dan sewa balik menara: (lanjutan)              Tower sale       and     leaseback     transaction:          Transaksi jual dan sewa balik menara: (lanjutan)              Tower sale        and     leaseback      transaction:
                                                                   (continued)                                                                                                                (continued)

     Pada tanggal 31 Desember 2022, Grup telah                     As at 31 December 2022, the Group completed                  Nilai buku bersih aset tetap dan beban dibayar                The net book value of fixed assets and
     menyelesaikan penjualan atas masing-masing 761                sale of each of 761 towers and leaseback of                  dimuka yang dilepaskan masing-masing adalah                   prepayments disposed was Rp 185,119 and
     menara dan sewa balik sebagian ruang untuk                    specific tower spaces on some towers with PT                 sebesar Rp 185.119 dan Rp 37.873 pada                         Rp 37,873, respectively in 31 December 2022. In
     sebagian menara dengan PT Edotco Infrastruktur                Edotco Infrastruktur Indonesia (“Edotco”) with total         31 Desember 2022. Sehubungan dengan transaksi                 relation to this transaction, the Group recorded gain
     Indonesia (“Edotco”) dengan nilai transaksi sebesar           consideration of Rp 668,046. At the same time,               ini, Grup telah membukukan keuntungan atas                    on sale amounting to Rp 202,126 and loss on sale
     Rp 668.046. Pada saat yang sama, Edotco                       Edotco leased 109 plot of land owned by the Group            penjualan yang telah dicatat sebesar Rp 202.126               and leaseback amounting to Rp 179,126, net of
     menyewa 109 plot tanah yang dimiliki oleh Grup                with total consideration of Rp 42,443 for the next           dan kerugian atas penjualan dan sewa balik yang               transaction costs and the related other assets or
     dengan nilai transaksi sebesar Rp 42.443 untuk                10 years (see Note 32). The amount paid by                   telah dicatat sebesar Rp 179.126, setelah dikurang            liabilities given up. The Group recorded the right-of-
     10 tahun ke depan (lihat Catatan 32). Jumlah yang             Edotco for land lease is considered as lease                 biaya transaksi dan aset atau liabilitas terkait. Grup        use assets for the retained portion of the net book
     dibayarkan oleh Edotco untuk sewa tanah dicatat               incentives for the Group’s leaseback each                    mencatat aset hak guna sebesar porsi yang ditahan             value disposed, after taking into account any
     sebagai insentif sewa untuk sewa balik Grup                   amounting to Rp 22,321 in lease liabilities. A               dari nilai buku bersih aset yang dilepaskan, setelah          adjustment as a result of the consideration being
     sebesar Rp 22.321 pada liabilitas sewa. Porsi                 portion of the cash consideration received as of             mempertimbangkan segala penyesuaian yang                      higher or lower than the fair value of assets. The
     penerimaan      yang    diterima      pada     tanggal        31 December 2023 and 2022 amounting to                       timbul karena nilai transaksi lebih tinggi atau lebih         Group also recorded the lease liabilities at present
     31 Desember 2023 dan 2022 masing-masing                       Rp 3,423 and Rp 72,869, respectively represents              rendah dari nilai wajar aset. Grup juga mencatat              value of the minimum lease payments during the
     sebesar Rp 3.423 dan Rp 72.869 merupakan                      proceeds from the sale of specific tower space and           liabilitas sewa sebesar nilai kini dari pembayaran            lease period (see Note 14). For this transaction, the
     penerimaan dari penjualan ruang tertentu pada                 proceeds attributable to the proportion of the rights        sewa minimum selama masa sewa (lihat Catatan                  Group has recorded right-of-use assets and lease
     menara dan penerimaan yang dapat diatribusikan                transferred to Edotco, and therefore is presented            14). Atas transaksi ini, Grup telah mencatat aset hak         liabilities, excluding lease incentive, amounted to
     dari proporsi hak yang dialihkan ke Edotco sehingga           as part of cash flows from investing activities.             guna dan liabilitas sewa, tidak termasuk insentif             Rp 194,950 and Rp 602,541, respectively in
     dicatat sebagai arus kas dari aktivitas investasi.                                                                         sewa, masing-masing sebesar Rp 194.950 dan                    31 December 2022.
                                                                                                                                Rp 602.541 pada 31 Desember 2022.
     Porsi      penerimaan     lain    pada        tanggal         Another portion of cash consideration received as
     31 Desember 2023 dan 2022 masing-masing                       of 31 December 2023 and 2022 amounting to                    Selama      tahun      yang      berakhir pada                During the year ended on 31 December 2023, the
     sebesar Rp 13.669 dan Rp 375.627 merupakan                    Rp 13,669 and Rp 375,627, respectively                       31 Desember 2023, Grup membukukan kerugian                    Group recorded loss from tower sale and
     porsi penerimaan yang dapat diatribusikan dari                represents proceeds attributable from the                    dari penjualan dan sewa balik menara sebesar                  leaseback of Rp 146 as a result by the claim
     proporsi aset hak guna atas aset pendasar yang                proportion of the right-of-use over the underlying           Rp 146 akibat klaim yang diajukan Edotco.                     submitted by Edotco.
     dipertahankan dan dicatat sebagai arus kas dari               asset being retained and therefore is presented as
     aktivitas pendanaan. Sisa porsi penerimaan pada               part of cash flows from financing activities. The
     tanggal 31 Desember 2022 sebesar Rp 20.123                    remaining cash consideration received as of                  Selama tahun yang berakhir pada 31 Desember                   During the year ended on 31 December 2022, the
     merupakan porsi penerimaan dari sewa tanah yang               31 December 2022 amounting to Rp 20,123                      2022, Grup membukukan keuntungan dari penjualan               Group has recorded gain from sales and leaseback
     dibayarkan dimuka dan dicatat sebagai bagian dari             represents proceeds from land lease paid upfront             dan sewa balik sebesar Rp 932 akibat penyelesaian             of Rp 932 as a result from the completion of the
     arus kas dari aktivitas operasi. Transaksi ini                and presented as part of cash flows from operating           penjualan dan sewa balik kabel serat optik dengan             sales and leaseback of the fiber optic cable with
     memenuhi kriteria penjualan berdasarkan PSAK 72.              activities. This transaction qualifies as a sale             PT Integrasi Jaringan Ekosistem.                              PT Integrasi Jaringan Ekosistem.
     Pada tanggal 31 Desember 2023 dan 2022, porsi                 according to SFAS 72. As at 31 December 2023
     pembayaran yang belum diterima dari Edotco                    and 2022, the remaining outstanding consideration            Pada tanggal 31 Desember 2023, Grup telah                     As at 31 December 2023, the Group completed
     masing-masing      sebesar     Rp   208.013      dan          from Edotco of Rp 208,013 and Rp 220,144,                    menyelesaikan penjualan atas masing-masing 54                 sale of each 54 towers and leaseback of specific
     Rp 220.144 dicatat sebagai piutang lain-lain.                 respectively is recorded as other receivables.               menara dan sewa balik sebagian ruang untuk                    tower spaces on some towers with PT Dayamitra
                                                                                                                                sebagian     menara    dengan       PT     Dayamitra          Telekomunikasi Tbk (“Mitratel”) with total
                                                                                                                                Telekomunikasi Tbk (“Mitratel”) dengan nilai                  consideration of Rp 36,624. A portion of the cash
                                                                                                                                transaksi Rp 36.624. Porsi penerimaan yang                    consideration received amounting to Rp 8,665
                                                                                                                                diterima sebesar Rp 8.665 merupakan penerimaan                represents proceeds from the sale of specific tower
                                                                                                                                dari penjualan ruang tertentu pada menara dan                 space and proceeds attributable to the proportion
                                                                                                                                penerimaan yang dapat diatribusikan dari proporsi             of the rights transferred to Mitratel, and therefore is
                                                                                                                                hak yang dialihkan ke Mitratel sehingga dicatat               presented as part of cash flows from investing
                                                                                                                                sebagai arus kas dari aktivitas investasi. Sisa porsi         activities. Another remaining portion of cash
                                                                                                                                penerimaan lain sebesar Rp 27.959 merupakan                   consideration received amounting to Rp 27,959
                                                                                                                                porsi penerimaan yang dapat diatribusikan dari                represents proceeds attributable from the
                                                                                                                                proporsi aset hak guna atas aset pendasar yang                proportion of the right-of-use over the underlying
                                                                                                                                dipertahankan dan dicatat sebagai arus kas dari               asset being retained and therefore is presented as
                                                                                                                                aktivitas pendanaan.                                          part of cash flows from financing activities.
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CATATAN ATAS LAPORAN KEUANGAN                                          NOTES TO THE CONSOLIDATED FINANCIAL                  CATATAN ATAS LAPORAN KEUANGAN                                                  NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN                                                                                      STATEMENTS               KONSOLIDASIAN                                                                                              STATEMENTS
UNTUK TAHUN YANG BERAKHIR                                                                FOR THE YEAR ENDED                 UNTUK TAHUN YANG BERAKHIR                                                                        FOR THE YEAR ENDED
31 DESEMBER 2023 DAN 2022                                                         31 DECEMBER 2023 AND 2022                 31 DESEMBER 2023 DAN 2022                                                                 31 DECEMBER 2023 AND 2022
(Dinyatakan dalam jutaan Rupiah,                                                  (Expressed in millions of Rupiah,         (Dinyatakan dalam jutaan Rupiah,                                                          (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                  unless otherwise stated)          kecuali dinyatakan lain)                                                                          unless otherwise stated)


7.   ASET TETAP (lanjutan)                                     7.   FIXED ASSETS (continued)                                8.   ASET TAKBERWUJUD                                                8.    INTANGIBLE ASSETS

     Transaksi jual dan sewa balik menara: (lanjutan)               Tower sale       and     leaseback     transaction:
                                                                                                                                                                                                 Reklasifikasi
                                                                    (continued)                                                                                                                 dari aset tetap/
                                                                                                                                                                                                Reclassification
     Nilai buku bersih aset tetap dan beban dibayar                 The net book value of fixed assets and                                                                   Penambahan/          from fixed
                                                                                                                                                            01/01/2023        Additions              assets         31/12/2023
     dimuka yang dilepaskan masing-masing adalah                    prepayments disposed was Rp 4,312 and Rp 858,
     sebesar Rp 4.312 dan Rp 858 pada 31 Desember                   respectively in 31 December 2023. In relation to             Harga perolehan                                                                                                           Cost
     2023. Sehubungan dengan transaksi ini, Grup telah              this transaction, the Group recorded gain on sale            Spektrum                      5,712,343                  -                   -         5,712,343                     Spectrum
     membukukan keuntungan atas penjualan yang telah                amonting to Rp 14,483 and loss on sale and                   Merk                            295,258                  -                   -           295,258                        Brand
                                                                                                                                 Pelanggan                       265,023                  -                   -           265,023                    Customers
     dicatat sebesar Rp 14.483 dan kerugian atas                    leaseback amounting to Rp 13,149 net of                      Perangkat lunak                       -            362,530             323,858           686,388                      Software
     penjualan dan sewa balik yang telah dicatat sebesar            transaction costs and the related other assets and           Biaya kontrak                    51,404            137,991                   -           189,395                  Contract cost
     Rp 13.149 setelah dikurang biaya transaksi dan aset            liabilities given up. For this transaction, the Group
                                                                                                                                                               6,324,028            500,521             323,858         7,148,407
     atau liabilitas terkait. Atas transaksi ini, Grup telah        has recorded right-of-use assets and lease                   Akumulasi amortisasi                                                                                 Accumulated amortisation
     mencatat aset hak guna dan liabilitas sewa, masing-            liabilities amounting to Rp 3,703 and Rp 34,541              Merk                           (167,584)            (6,547)                   -         (174,131)                       Brand
     masing sebesar Rp 3.703 dan Rp 34.541 pada                     respectively in 31 December 2023.                            Pelanggan                      (131,952)            (8,585)                   -         (140,537)                  Customers
     31 Desember 2023.                                                                                                           Perangkat lunak                        -          (142,083)           (111,598)         (253,681)                    Software
                                                                                                                                 Biaya kontrak*                  (36,024)           (90,148)                   -         (126,172)               Contract cost*

     Informasi lainnya:                                             Other information:                                                                          (335,560)          (247,363)           (111,598)         (694,521)

                                                                                                                                 Nilai buku bersih             5,988,468                                                6,453,886                Net book value
     Pada tanggal 31 Desember 2023, aset tetap Grup                 As at 31 December 2023, the fixed assets of the
     diasuransikan terhadap semua risiko dan gangguan               Group are insured by insurance policies covering
     usaha dengan nilai pertanggungan sejumlah                      all risks to property and business interruption                                                                                 Akuisisi
     Rp 48.054.545 kepada perusahaan asuransi pihak                 amounting to Rp 48,054,545 to third party                                                                                    entitas anak/
     ketiga, yang menurut pendapat manajemen cukup                  insurance company, which management believes                                                             Penambahan/         Acquisition of
                                                                                                                                                            01/01/2022        Additions           a subsidiary      31/12/2022
     untuk menutup kemungkinan kerugian yang terjadi.               is adequate to cover possible losses which may
                                                                    arise.                                                       Harga perolehan                                                                                                           Cost
                                                                                                                                 Spektrum                      5,712,343                  -                   -         5,712,343                     Spectrum
                                                                                                                                 Merk                            164,310                  -             130,948           295,258                        Brand
     Pada tanggal 31 Desember 2023, nilai jual objek                As at 31 December 2023, the sale value of the tax            Pelanggan                       127,659                  -             137,364           265,023                    Customers
     pajak (“NJOP”) untuk tanah dan bangunan yang                   object (“NJOP”) of the Group’s land and buildings            Biaya kontrak                    17,065             34,339                   -            51,404                  Contract cost
     dimiliki Grup adalah sebesar Rp 447.606. NJOP                  amounted to Rp 447,606. The NJOP is determined
     ditentukan oleh pemerintah daerah.                             by the regional government.                                                                6,021,377             34,339             268,312         6,324,028

                                                                                                                                 Akumulasi amortisasi                                                                                 Accumulated amortisation
     Pada tanggal 31 Desember 2023, Grup memiliki                   As at 31 December 2023, the Group had assets                 Merk                           (164,310)                  -             (3,274)        (167,584)                        Brand
     aset-aset yang telah sepenuhnya disusutkan namun               that were fully depreciated but still used to support        Pelanggan                      (127,659)                  -             (4,293)        (131,952)                   Customers
                                                                                                                                 Biaya kontrak*                  (16,850)           (19,174)                   -         (36,024)                Contract cost*
     masih digunakan untuk menunjang aktivitas operasi              the Group’s operation activities. The gross carrying
     Grup. Nilai tercatat bruto dari aset-aset tersebut             amount of such assets as of 31 December 2023                                                (308,819)           (19,174)             (7,567)        (335,560)
     pada tanggal 31 Desember 2023 sebesar                          amounting to Rp 18,702,368.
     Rp 18.702.368.                                                                                                              Nilai buku bersih             5,712,558                                                5,988,468                 Net book value

                                                                                                                                 * Amortisasi biaya kontrak dicatat dalam beban penjualan dan         * Amortisation expense from contract cost was recorded as
     Pada tanggal 31 Desember 2023 dan 2022, Grup                   As at 31 December 2023 and 2022, the Group                     pemasaran.                                                           sales and marketing expenses.
     menilai estimasi masa manfaat aset tetap. Mengikuti            assesses the estimated useful life of the fixed
     rencana manajemen untuk mengoptimalkan desain                  assets. Following management’s plan to optimise              Pada bulan Juni 2022, Perusahaan telah                               In June 2022, the Company acquired PT Hipernet
     jaringan,    manajemen      memutuskan        untuk            its network design, management decided to                    mengakuisisi PT Hipernet Indodata (lihat Catatan                     Indodata (see Note 37). As a result, the Company
     mempersingkat masa manfaat peralatan jaringan                  shorten the useful lives of certain network                  37). Atas transaksi ini, Perusahaan mencatat                         recorded goodwill (see Note 38) and acquired
     tertentu sesuai dengan rencana jaringan terbaru dan            equipment aligned with the latest network plan and           goodwill (lihat Catatan 38) dan memperoleh aset                      certain intangible assets, such as brand and
     membebankan biaya penyusutan tambahan sebesar                  charged additional depreciation expense of                   takberwujud tertentu berupa merk dan pelanggan                       customers (see Note 36a).
     Rp 7.499 dan Rp 253.888 masing-masing untuk                    Rp 7,499 and Rp 253,888 for the years ended                  (lihat Catatan 36a).
     tahun yang berakhir pada tanggal 31 Desember                   31 December 2023 and 2022, respectively.
     2023 dan 2022.                                                                                                              Pada bulan Maret 2014, Perusahaan mengakuisisi                       In March 2014, the Company acquired AXIS. As a
                                                                                                                                 AXIS. Atas transaksi ini, Perusahaan memperoleh                      result, the Company acquired goodwill (see Note
                                                                                                                                 goodwill (lihat Catatan 38) dan aset takberwujud                     38) and certain intangible assets, such as
                                                                                                                                 tertentu berupa spektrum, merk dan pelanggan (lihat                  spectrum, brand and customers (see Note 36a).
                                                                                                                                 Catatan 36a).
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CATATAN ATAS LAPORAN KEUANGAN                                                                    NOTES TO THE CONSOLIDATED FINANCIAL                                    CATATAN ATAS LAPORAN KEUANGAN                                        NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN                                                                                                                STATEMENTS                                 KONSOLIDASIAN                                                                                    STATEMENTS
UNTUK TAHUN YANG BERAKHIR                                                                                          FOR THE YEAR ENDED                                   UNTUK TAHUN YANG BERAKHIR                                                              FOR THE YEAR ENDED
31 DESEMBER 2023 DAN 2022                                                                                   31 DECEMBER 2023 AND 2022                                   31 DESEMBER 2023 DAN 2022                                                       31 DECEMBER 2023 AND 2022
(Dinyatakan dalam jutaan Rupiah,                                                                            (Expressed in millions of Rupiah,                           (Dinyatakan dalam jutaan Rupiah,                                                (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                            unless otherwise stated)                            kecuali dinyatakan lain)                                                                unless otherwise stated)


8.   ASET TAKBERWUJUD (lanjutan)                                                      8.     INTANGIBLE ASSETS (continued)                                              9.   INVESTASI PADA ENTITAS ASOSIASI (lanjutan)              9.   INVESTMENT IN ASSOCIATES (continued)

     Grup membayar Biaya Ijin Penggunaan Pita                                               The Group paid the annual Spectrum Frequency                                     PT Link Net Tbk dan entitas anak                             PT Link Net Tbk and subsidiaries
     Spektrum Frekuensi Radio (IPSFR) tahunan dan                                           Band usage fee and recorded as prepaid annual
     dicatat sebagai beban frekuensi tahunan dibayar                                        frequency fee (see Note 5). The Group has tested                                 Nilai wajar kepemilikan saham Grup pada PT Link              The fair value of the Group’s interest in PT Link Net
     dimuka (lihat Catatan 5). Grup telah melakukan                                         impairment on spectrum (see Note 38).                                            Net Tbk dan entitas anak adalah Rp 729.169                   Tbk and its subsidiaries was Rp 729,169 based on
     pengujian penurunan nilai untuk spektrum (lihat                                                                                                                         berdasarkan harga saham pada 31 Desember 2023.               share price as at 31 December 2023. The Group
     Catatan 38).                                                                                                                                                            Grup menilai dan melakukan pengujian penurunan               assessed and perform impairment testing for
                                                                                                                                                                             nilai atas investasi pada PT Link Net Tbk dan entitas        investment in PT Link Net Tbk and subsidiaries.
                                                                                                                                                                             anak.
9.   INVESTASI PADA ENTITAS ASOSIASI                                                  9.     INVESTMENT IN ASSOCIATES
                                                                                                                                                                             Penurunan nilai diakui jika nilai tercatat aset              An impairment loss is recognised at the amount by
     Pada tanggal 22 Juni 2022, Perusahaan                                                  As at 22 June 2022, the Company acquired 20% of                                  melebihi nilai terpulihkannya. Nilai terpulihkan             which the asset’s carrying amount exceeds its
     mengakuisisi 20% kepemilikan di PT Link Net Tbk                                        the ownership in PT Link Net Tbk and its                                         merupakan jumlah yang lebih tinggi antara nilai              recoverable amount. The recoverable amount is
     dan entitas anak (lihat Catatan 32). PT Link Net Tbk                                   subsidiaries (see Note 32). PT Link Net Tbk is a                                 wajar investasi dikurangi biaya untuk menjual [fair          the higher of the investment’s fair value less cost of
     merupakan perusahaan yang dapat memberikan                                             company that provides the Group the access to                                    value less costs of disposal (“FVLCOD”)] dan nilai           disposal (“FVLCOD”) and its value in use. The
     Grup akses terhadap perluasan pasar konsumen                                           expand the Group’s customer market.                                              pakai investasi. Nilai terpulihkan ditentukan                recoverable amount was determined based on
     Grup.                                                                                                                                                                   berdasarkan      perhitungan     FVLCOD      yang            FVLCOD, which is based on income approach, that
                                                                                                                                                                             berdasarkan     pada    pendekatan    penghasilan,           is determined using ten-years discounted cash flow
     Pada tanggal 31 Desember 2023 dan 2022                                                 As at 31 December 2023 and 2022 the summary of                                   menggunakan metode Discounted Cash Flow                      model. Certain key assumptions used in the
     ringkasan dari entitas asosiasi Grup adalah sebagai                                    associates of the Group were as follows:                                         sepuluh tahun. Asumsi-asumsi kunci yang                      FVLCOD calculation at 31 December 2023 are as
     berikut:                                                                                                                                                                digunakan dalam perhitungan FVLCOD pada                      follows:
                                                                                                                                                                             tanggal 31 Desember 2023 adalah sebagai berikut:

                                                                                                                     Nilai tercatat/Carrying value                           Tingkat diskonto – Grup telah memilih untuk                  Discount rate – The Group has chosen to use the
                                                                                                                       2023                2022                              menggunakan weighted average cost of capital                 weighted average cost of capital (“WACC”) as the
                                                                                                                                                                             (“WACC”) sebagai tingkat diskonto untuk arus kas             discount rate for the discounted cash flow. The
     PT Link Net Tbk dan entitas anak/and its subsidiaries                                                                 2,325,249                    2,526,017            yang didiskontokan. WACC yang ditentukan                     WACC determined is 10.5%.
     PT Princeton Digital Group Data Centres                                                                                 208,487                      224,201            adalah 10,5%.

     Jumlah/Total                                                                                                          2,533,736                    2,750,218            Tingkat pertumbuhan pendapatan tahunan – Tingkat             Annual revenue growth rate – The annual revenue
                                                                                                                                                                             pertumbuhan pendapatan tahunan untuk proyeksi                growth rate for the ten-years budget projection of
                                                                                                                                                                             anggaran sepuluh tahun atas pendapatan unit                  the business unit’s revenue based on market
                                                                                                                          Persentase kepemilikan/                            usaha yang ditentukan berdasarkan proyeksi analis            analyst forecast is between 7.2% and 20.5%.
                                                         Domisili/                  Kegiatan usaha/                      Percentage of ownership                             pasar adalah antara 7,2% dan 20,5%.
                                                         Domicile                   Principal activity                   2023                2022
                                                                                                                                                                             Tingkat pertumbuhan jangka panjang – Tingkat                 Long-term growth rate – The long-term growth rate
     PT Link Net Tbk dan entitas                        Indonesia               Jasa jaringan tetap                            20.00%                       20.00%           pertumbuhan jangka panjang yang ditentukan                   determined based on analysts’ forecast is 4.0%.
       anak/and its subsidiaries                                                berkabel dan akses
                                                                                internet/Wired fixed
                                                                                                                                                                             berdasarkan perkiraan analis adalah 4,0%.
                                                                                network and internet
                                                                                access services                                                                              Berdasarkan pengujian penurunan nilai di atas, tidak         Based on the impairment assessment above, no
                                                                                                                                                                             ada penurunan nilai atas investasi pada PT Link Net          impairment of the investment in PT Link Net Tbk
     PT Princeton Digital Group                         Indonesia               Jasa sewa rak server/                          10.71%                       14.82%           Tbk dan entitas anak yang diidentifikasi pada                and    subsidiaries   was   identified  as   at
       Data Centres*                                                            Rack server rental                                                                           tanggal 31 Desember 2023.                                    31 December 2023.
                                                                                services
                                                                                                                                                                             Kenaikan tingkat diskonto sebesar 1% dan/atau                The increase in discount rate by 1% and/or the
     *) Grup memiliki pengaruh signifikan terhadap kepemilikan di entitas terkait          *) The Group has a significant influence over the ownership in the related
        dikarenakan adanya transaksi material antara Grup dengan entitas terkait.             entity due to material transactions between the Group and the related          penurunan tingkat pertumbuhan jangka panjang                 decrease in long-term growth rate by 1% would
                                                                                              entity.                                                                        sebesar 1% akan menghasilkan penurunan nilai                 result to a significant impairment loss charged
                                                                                                                                                                             yang signifikan yang dibebankan selama tahun                 during the year.
                                                                                                                                                                             berjalan.
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CATATAN ATAS LAPORAN KEUANGAN                                                NOTES TO THE CONSOLIDATED FINANCIAL                       CATATAN ATAS LAPORAN KEUANGAN                                         NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN                                                                                            STATEMENTS                    KONSOLIDASIAN                                                                                     STATEMENTS
UNTUK TAHUN YANG BERAKHIR                                                                      FOR THE YEAR ENDED                      UNTUK TAHUN YANG BERAKHIR                                                               FOR THE YEAR ENDED
31 DESEMBER 2023 DAN 2022                                                               31 DECEMBER 2023 AND 2022                      31 DESEMBER 2023 DAN 2022                                                        31 DECEMBER 2023 AND 2022
(Dinyatakan dalam jutaan Rupiah,                                                        (Expressed in millions of Rupiah,              (Dinyatakan dalam jutaan Rupiah,                                                 (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                        unless otherwise stated)               kecuali dinyatakan lain)                                                                 unless otherwise stated)


9.   INVESTASI PADA ENTITAS ASOSIASI (lanjutan)                      9.   INVESTMENT IN ASSOCIATES (continued)                         9.   INVESTASI PADA ENTITAS ASOSIASI (lanjutan)             9.     INVESTMENT IN ASSOCIATES (continued)

     PT Link Net Tbk dan entitas anak (lanjutan)                          PT Link Net Tbk and subsidiaries (continued)                      PT Princeton Digital Group Data Centres                       PT Princeton Digital Group Data Centres
                                                                                                                                            PT Princeton Digital Group Data Centres merupakan             PT Princeton Digital Group Data Centres is a
     Ringkasan informasi keuangan PT Link Net Tbk dan                     Summary of financial information of PT Link Net                   perusahaan tertutup di mana tidak terdapat harga              private company for which there is no quoted
     entitas anak pada tanggal 31 Desember 2023 dan                       Tbk and subsidiaries as at 31 December 2023 and                   pasar saham kuotasian yang tersedia.                          market share price available.
     2022 adalah sebagai berikut:                                         2022 is as follows:
                                                                                                                                            Pada tanggal 14 Juli 2023, PT Princeton Digital               On 14 July 2023, PT Princeton Digital Group Data
                                                      2023                2022                                                              Group Data Centres (”PDGDC”), entitas asosiasi                Centres (“PDGDC”), an associate of the Group,
                                                                                                                                            Grup, menerbitkan saham baru yang seluruhnya                  issued new shares which were wholly acquired by
     Jumlah aset lancar                                 804,156              895,066                         Total current assets           diambil alih oleh Princeton Digital Group (Indonesia          Princeton Digital Group (Indonesia Alpha) Pte. Ltd.
     Jumlah aset tidak lancar                        11,832,124           10,749,728                   Total non-current assets             Alpha) Pte. Ltd. (”PDG”). Sehingga kepemilikan                (“PDG”). Therefore, the shares ownership of the
     Jumlah liabilitas jangka pendek                 (3,289,120)          (4,648,429)                     Total current liabilities         saham Perusahaan atas PDGDC terdilusi menjadi                 Company of PDGDC has been diluted to 10.71%
     Jumlah liabilitas jangka panjang                (5,031,053)          (2,028,326)                 Total non-current liabilities         sebesar 10,71% dari yang sebelumnya sebesar                   from the previous 14.82%.
                                                                                                                                            14,82%.
     Jumlah aset bersih                               4,316,107            4,968,039                            Total net assets
                                                                                                                                            Pada tanggal 4 Agustus 2022, PT Princeton Digital
                                                                                                                                                                                                          On 4 August 2022, PT Princeton Digital Group
                                                                                                                                            Group Data Centres (”PDGDC”), entitas asosiasi
     % kepemilikan efektif                                   20%                 20%                       % effective ownership                                                                          Data Centres (“PDGDC”), an associate of the
                                                                                                                                            Grup, menerbitkan saham baru yang seluruhnya
                                                                                                                                                                                                          Group, issued new shares which were wholly
                                                                                                                                            diambil alih oleh Princeton Digital Group (Indonesia
     Bagian Grup atas                                                                                 The Group’s share of the                                                                            acquired by Princeton Digital Group (Indonesia
                                                                                                                                            Alpha) Pte. Ltd. (”PDG”). Sehingga kepemilikan
       aset bersih investasi                                                                         net assets of investment                                                                             Alpha) Pte. Ltd. (“PDG”). Therefore, the shares
                                                                                                                                            saham Perusahaan atas PDGDC terdilusi menjadi
       pada entitas asosiasi                            863,222              993,608                             in associate                                                                             ownership of the Company of PDGDC has been
                                                                                                                                            sebesar 14,82% dari yang sebelumnya sebesar
     Goodwill                                         1,323,772            1,323,772                                   Goodwill                                                                           diluted to 14.82% from the previous 30%.
                                                                                                                                            30%.
     Kenaikan nilai wajar - bersih                      138,255              208,637                       Fair value uplift - net
                                                                                                                                            Ringkasan informasi keuangan PDGDC pada                       A summary of the financial information of PDGDC
     Nilai tercatat                                   2,325,249            2,526,017                              Carrying value
                                                                                                                                            tanggal 31 Desember 2023 dan 2022 adalah                      as at 31 December 2023 and 2022 is as follows:
                                                                                                                                            sebagai berikut:
                                                      2023                2022
                                                                                                                                                                                      2023                2022
     Laporan laba rugi dan                                                                         Consolidated statement of
       penghasilan komprehensif                                                                    profit and loss and other                Jumlah aset lancar                          458,828             957,269                       Total current assets
       lain konsolidasian                                                                           comprehensive income                    Jumlah aset tidak lancar                  1,935,487             942,501                 Total non-current assets
     Pendapatan                                       3,925,581            2,261,146                                  Revenue               Jumlah liabilitas jangka pendek             189,424             164,100                    Total current liabilities
     Beban operasional                               (4,005,541)          (1,972,975)                        Operating expense              Jumlah liabilitas jangka panjang            301,088             325,382                Total non-current liabilities
     Beban-beban lain, termasuk                                                                      Other expenses, including
       beban keuangan - bersih                          (506,283)           (157,278)                       finance cost - net              Pada tanggal 31 Desember 2023, manajemen                      As at 31 December 2023, management believes
                                                                                                                                            berkeyakinan bahwa tidak terdapat indikasi                    there is no indication of impairment for investment
     (Rugi)/laba sebelum                                                                                                                    penurunan nilai untuk investasi pada PDGDC.                   in PDGDC.
       pajak penghasilan                                (586,243)           130,893              (Loss)/profit before income tax            Informasi di atas menunjukan jumlah yang disajikan            The information above reflects the amounts
     Manfaat/(beban) pajak penghasilan                    53,262            (31,440)               Income tax benefit/(expense)             dalam laporan keuangan entitas asosiasi yang                  presented in the financial statements of the
                                                                                                                                            disesuaikan untuk perbedaan kebijakan akuntansi               associates which were adjusted for differences in
     (Rugi)/laba tahun berjalan                         (532,981)             99,453                   (Loss)/profit for the year           antara Grup dan entitas asosiasi.                             accounting policies between the Group and the
     Penghasilan komprehensif lain                         5,998               2,741              Other comprehensive income                                                                              associates.

     (Rugi)/laba komprehensif lainnya                                                         Other comprehensive (loss)/profit                                                    31/12/2023           31/12/2022
       tahun berjalan, setelah pajak                    (526,983)           102,194                   for the year, net of tax
                                                                                                                                            Laporan laba rugi dan                                                          Statement of profit and loss and
     * PT Link Net Tbk merupakan entitas asosiasi Perusahaan sejak        * PT Link Net Tbk has become the Company’s associate since          penghasilan komprehensif lain                                                 other comprehensive income
        22 Juni 2022 (lihat Catatan 32)                                     22 June 2022 (see Note 32) .                                    Pendapatan                                  276,332             249,315                                Revenue
                                                                                                                                            (Rugi)/laba sebelum
                                                                                                                                              pajak penghasilan                         (32,691)              12,770           (Loss)/profit before income tax
                                                                                                                                            Beban pajak penghasilan                         (27)                (889)                    Income tax expense
                                                                                                                                            (Rugi)/laba tahun berjalan                  (32,718)              11,881                 (Loss)/profit for the year
                                                                                                                                            Penghasilan/(beban)
                                                                                                                                              komprehensif lain                           2,188                  (576)   Other comprehensive income/(loss)

                                                                                                                                            (Rugi)/laba komprehensif lainnya                                                Other comprehensive (loss)/profit
                                                                                                                                              tahun berjalan, setelah pajak             (30,530)              11,305                for the year, net of tax
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CATATAN ATAS LAPORAN KEUANGAN                               NOTES TO THE CONSOLIDATED FINANCIAL                 CATATAN ATAS LAPORAN KEUANGAN                                        NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN                                                                           STATEMENTS              KONSOLIDASIAN                                                                                    STATEMENTS
UNTUK TAHUN YANG BERAKHIR                                                     FOR THE YEAR ENDED                UNTUK TAHUN YANG BERAKHIR                                                              FOR THE YEAR ENDED
31 DESEMBER 2023 DAN 2022                                              31 DECEMBER 2023 AND 2022                31 DESEMBER 2023 DAN 2022                                                       31 DECEMBER 2023 AND 2022
(Dinyatakan dalam jutaan Rupiah,                                       (Expressed in millions of Rupiah,        (Dinyatakan dalam jutaan Rupiah,                                                (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                       unless otherwise stated)         kecuali dinyatakan lain)                                                                unless otherwise stated)


10. UTANG USAHA                                       10. TRADE PAYABLES                                        12. PENDAPATAN TANGGUHAN                                     12. DEFERRED REVENUE

                                         2023            2022                                                                                                  2023               2022

   Pihak ketiga:                                                                               Third parties:      Jasa telekomunikasi                                                                    Cellular telecommunications
   - Pembelian aset tetap dan                                                Purchase of fixed assets and -          selular                                   2,222,440          2,439,715                                  services
       beban operasi                      8,830,833      10,827,899            operational expenditure             Keuntungan dari transaksi                                                                        Gain from sale and
                                                                                      Interconnection and -          penjualan dan sewa-balik                    627,481          1,050,356                   leaseback transaction
   - Utang interkoneksi dan                                                        telecommunications              Sewa menara                                    54,611             67,631                             Leased towers
       jasa telekomunikasi                 306,707         236,193                      service payable            Sirkit langganan                               12,153             13,947                                Leased lines

                                          9,137,540      11,064,092                                                Jumlah pendapatan tangguhan                 2,916,685          3,571,649                     Total deferred revenue

   Pihak-pihak berelasi:                                                                    Related parties:       Bagian jangka pendek                        (2,704,845)       (2,944,168)                               Current portion
   - Pembelian aset tetap dan                                                Purchase of fixed assets and -
       beban operasi                       214,215         217,096             operational expenditure             Bagian jangka panjang                         211,840            627,481                            Non-current portion
                                                                                      Interconnection and -
   - Utang interkoneksi dan                                                        telecommunications              Lihat Catatan 7 dan 32 untuk keuntungan dari                 See Notes 7 and 32 for gain from sale and
       jasa telekomunikasi                  30,745           56,095                     service payable            transaksi penjualan dan sewa-balik.                          leaseback transaction.

                                           244,960         273,191                                                 Lihat Catatan 23 untuk informasi liabilitas kontrak.         See Note 23 for contract liability information.

   Jumlah utang usaha                     9,382,500      11,337,283                     Total trade payables
                                                                                                                13. PINJAMAN JANGKA PANJANG                                  13. LONG-TERM LOANS
   Utang usaha berdasarkan mata uang adalah              Trade payables according to currency are as
   sebagai berikut:                                      follows:                                                                                                                                     2023                    2022

                                         2023            2022                                                      PT Bank Permata Tbk (“Permata”)                                                      1,650,000               1,990,000
                                                                                                                   PT Bank Negara Indonesia Tbk (“BNI”)                                                 1,460,000               1,000,000
   Rupiah                                 8,715,881      10,767,708                                  Rupiah        PT Bank Central Asia Tbk (“BCA”)                                                     1,200,000               1,800,000
   Mata uang asing                          666,619         569,575                       Foreign currencies       Bank of China (Hongkong) Limited (“BOC”)                                             1,030,000                 610,000
                                                                                                                   PT Bank UOB Indonesia Tbk (“UOB Indonesia”)                                            640,000               1,000,000
   Jumlah utang usaha                     9,382,500      11,337,283                     Total trade payables       MUFG Bank, Ltd. (“MUFG”)                                                                     -               1,000,000
                                                                                                                   Citibank, N.A., Indonesia (“Citibank”)                                                       -                 300,000
   Lihat Catatan 29 untuk informasi mengenai pihak-      See Note 29 for related parties information.              Lain-lain/Other                                                                         48,352                  55,818
   pihak berelasi.
                                                                                                                   Jumlah/Total                                                                         6,028,352               7,755,818

11. BEBAN YANG MASIH HARUS DIBAYAR                    11. ACCRUED EXPENSES                                         Biaya perolehan pinjaman yang belum diamortisasi/
                                                                                                                     Unamortised debt issuance cost                                                          (3,452)                 (2,168)
                                         2023            2022
                                                                                                                                                                                                        6,024,900               7,753,650
   Lisensi dan jasa                                                                           Licence and          Dikurangi: bagian lancar/Less: current portion                                        (415,892)             (5,342,445)
     telekomunikasi                        376,631         353,871           telecommunications services
   Bunga                                    76,483          74,729                                 Interest        Bagian jangka panjang/Non-current portion                                            5,609,008               2,411,205
   Lain-lain                               179,791         134,703                                   Other

   Jumlah beban yang
     masih harus dibayar                   632,905         563,303                   Total accrued expenses
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CATATAN ATAS LAPORAN KEUANGAN                                                          NOTES TO THE CONSOLIDATED FINANCIAL                         CATATAN ATAS LAPORAN KEUANGAN                                                            NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN                                                                                                      STATEMENTS                      KONSOLIDASIAN                                                                                                        STATEMENTS
UNTUK TAHUN YANG BERAKHIR                                                                                FOR THE YEAR ENDED                        UNTUK TAHUN YANG BERAKHIR                                                                                  FOR THE YEAR ENDED
31 DESEMBER 2023 DAN 2022                                                                         31 DECEMBER 2023 AND 2022                        31 DESEMBER 2023 DAN 2022                                                                           31 DECEMBER 2023 AND 2022
(Dinyatakan dalam jutaan Rupiah,                                                                  (Expressed in millions of Rupiah,                (Dinyatakan dalam jutaan Rupiah,                                                                    (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                  unless otherwise stated)                 kecuali dinyatakan lain)                                                                                    unless otherwise stated)


13. PINJAMAN JANGKA PANJANG (lanjutan)                                      13. LONG-TERM LOANS (continued)                                        13. PINJAMAN JANGKA PANJANG (lanjutan)                                        13. LONG-TERM LOANS (continued)

                                                                                                  Periode                                                                                                                                              Periode
                                             Nilai            Nilai                             pembayaran                            Tanggal                                                   Nilai             Nilai                              pembayaran                             Tanggal
                              Jumlah       tercatat/        tercatat/            Jadwal            bunga/       Tingkat bunga          jatuh                                     Jumlah       tercatat/         tercatat/             Jadwal            bunga/       Tingkat bunga           jatuh
                             fasilitas/    Carrying         Carrying          pembayaran/         Interest        per tahun/          tempo/                                    fasilitas/    Carrying          Carrying           pembayaran/         Interest        per tahun/           tempo/
                               Total       amount           amount              Payment           payment        Interest rate        Maturity                                    Total       amount            amount               Payment           payment        Interest rate         Maturity
                              facility       2023             2022              schedule           period         per annum             date                                     facility       2023              2022               schedule           period         per annum              date

   Permata
                                                                                                                                                      BNI
   -   Fasilitas tanggal/   Rp 1,000,000   Rp 1,000,000                 -   Pembayaran          Bulanan atau   JIBOR 1 atau 3      18 Juli/July
                                                                                                                                                      -   Fasilitas tanggal/   Rp 1,460,000   Rp 1,460,000    Rp 1,000,000       Sebelum tanggal     Bulanan atau   JIBOR 1 atau 3       21 Juni/
         Facility dated                                                       penuh pada         Triwulan/        bulan + marjin      2026
                                                                                                                                                            Facility dated                                                         jatuh tempo        Triwulan/        bulan +              June
         30 Agustus/                                                          tanggal            Monthly or       0,475%/
                                                                                                                                                            15 Juni/June                                                           fasilitas           Monthly or      marjin 0,5%/         2027
         August 2023                                                          jatuh tempo        Quarterly        1 or 3 months
                                                                                                                                                            2022                                                                   pinjaman           Quarterly        1 or 3
                                                                              fasilitas                           JIBOR +
                                                                                                                                                                                                                                   uncommitted                         months
                                                                              pinjaman                            0,475% margin
                                                                                                                                                                                                                                   revolving KMK                       JIBOR +
                                                                              committed
                                                                                                                                                                                                                                   di tahun 2027/                      0.5% margin
                                                                              di tahun 2026/
                                                                                                                                                                                                                                   Prior to
                                                                              Bullet
                                                                                                                                                                                                                                   uncommitted
                                                                              repayment
                                                                                                                                                                                                                                   KMK revolving
                                                                              at committed
                                                                                                                                                                                                                                   credit facility
                                                                              credit facility
                                                                                                                                                                                                                                   expiration
                                                                              expiration
                                                                                                                                                                                                                                   date in 2027
                                                                              date in 2026
                                                                                                                                                      BCA
   -   Fasilitas tanggal/   Rp 1,000,000    Rp 650,000                  -   Cicilan setiap      Bulanan atau   JIBOR 1 atau 3      30 April 2029
         Facility dated                                                        tahun sesuai      Triwulan/        atau 6 bulan +                      -   Fasilitas tanggal/   Rp 1,200,000   Rp 1,200,000                   -   Cicilan setiap      Triwulanan/    Tiga tahun          10 April 2028
         30 Agustus/                                                           dengan pro-       Monthly or       marjin 1%/                                Facility dated                                                          tahun sesuai      Quarterly        pertama: 7,5%,
         August 2023                                                           porsi yang        Quarterly        1 or 3 or 6                               10 April 2023                                                           dengan                              tahun keempat
                                                                               ditentukan                         months                                                                                                            proporsi yang                      sampai dengan
                                                                               (2025 – 2029)/                     JIBOR                                                                                                             ditentukan                         tahun kelima:
                                                                               Installment                        1% margin                                                                                                         (2024 - 2028)/                     JIBOR 3 bulan +
                                                                               yearly on a                                                                                                                                          Installment                        marjin 1,25%/
                                                                               predeterminded                                                                                                                                       yearly on a                        First three
                                                                               basis (2025 -                                                                                                                                        predeterminded                     years: 7.5%, 4th
                                                                               2029)                                                                                                                                                basis (2024 -                      to 5th year:
                                                                                                                                                                                                                                    2028)                              3 months JIBOR
   -   Fasilitas tanggal/   Rp 1,000,000               -   Rp 1,000,000     Sebelum tanggal     Bulanan atau   JIBOR 1 atau 3      18 Juli/July                                                                                                                        + 1.25% margin
         Facility dated                                                       jatuh tempo        Triwulan/        atau 6 bulan +      2023
         18 April 2022                                                        fasilitas          Monthly or       marjin 0,8%/                        -   Fasilitas tanggal/   Rp 3,000,000               -    Rp 1,800,000      Cicilan setiap      Triwulanan/    JIBOR 3 bulan +      29 Januari/
                                                                              pinjaman           Quarterly        1 or 3 or 6                               Facility dated                                                          tahun sesuai      Quarterly        marjin 1,25%/        January
                                                                              uncommitted                         months                                    23 November                                                             dengan                             3 months             2023
                                                                              revolving di                        JIBOR                                     2017                                                                    proporsi yang                      JIBOR +
                                                                              tahun 2023/                         0.8% margin                                                                                                       ditentukan                         1.25% margin
                                                                              Prior to                                                                                                                                              (2019 - 2023)/
                                                                              uncommitted                                                                                                                                           Installment
                                                                              revolving                                                                                                                                             yearly on a
                                                                              credit facility                                                                                                                                       predeterminded
                                                                              expiration                                                                                                                                            basis (2019 -
                                                                              date in 2023                                                                                                                                          2023)
   -   Fasilitas tanggal/ Rp 1,500,000                 -     Rp 990,000     Cicilan setiap      Triwulanan/    JIBOR 3 bulan +     25 Juni/June       BOC
         Facility dated                                                        tahun sesuai      Quarterly        marjin 1,5%/        2026
         25 September                                                          dengan pro-                        3 months                            -   Fasilitas tanggal/    Rp 500,000     Rp 500,000                    -   Cicilan setiap      Triwulanan/    Tahun pertama        31 Maret/March
         2020                                                                  porsi yang                         JIBOR +                                   Facility dated                                                          tahun sesuai      Quarterly       6,6%, tahun           2028
                                                                               ditentukan                         1.5% margin                               30 Maret/                                                               dengan pro-                       kedua sampai
                                                                               (2020 – 2026)/                                                               March 2023                                                              porsi yang                        dengan tahun
                                                                               Installment                                                                                                                                          ditentukan                        kelima: JIBOR
                                                                               yearly on a                                                                                                                                          (2024 – 2028)/                    3 bulan + marjin
                                                                               predeterminded                                                                                                                                       Installment                       0,8%/ 1st year:
                                                                               basis (2020 -                                                                                                                                        yearly on a                       6.6%, 2nd to 5th
                                                                               2026)                                                                                                                                                predeterminded                    year: 3 months
                                                                                                                                                                                                                                    basis (2024 -                     JIBOR + 0.8%
                                                                                                                                                                                                                                    2028)                             margin


                                                                                                                                                      -   Fasilitas tanggal/    Rp 800,000     Rp 530,000        Rp 610,000      Cicilan setiap      Triwulanan/    JIBOR 3 bulan +      25 Oktober/
                                                                                                                                                            Facility dated                                                          tahun sesuai      Quarterly        marjin 1,2%/         October
                                                                                                                                                            15 Oktober/                                                             dengan pro-                        3 months             2024
                                                                                                                                                            October 2019                                                            porsi yang                         JIBOR +              dan/and
                                                                                                                                                                                                                                    ditentukan                         1.2% margin          15 April
                                                                                                                                                                                                                                    (2020 – 2025)/                                          2025
                                                                                                                                                                                                                                    Installment
                                                                                                                                                                                                                                    yearly on a
                                                                                                                                                                                                                                    predeterminded
                                                                                                                                                                                                                                    basis (2020 -
                                                                                                                                                                                                                                    2025
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CATATAN ATAS LAPORAN KEUANGAN                                                         NOTES TO THE CONSOLIDATED FINANCIAL                       CATATAN ATAS LAPORAN KEUANGAN                                 NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN                                                                                                     STATEMENTS                    KONSOLIDASIAN                                                                             STATEMENTS
UNTUK TAHUN YANG BERAKHIR                                                                               FOR THE YEAR ENDED                      UNTUK TAHUN YANG BERAKHIR                                                       FOR THE YEAR ENDED
31 DESEMBER 2023 DAN 2022                                                                        31 DECEMBER 2023 AND 2022                      31 DESEMBER 2023 DAN 2022                                                31 DECEMBER 2023 AND 2022
(Dinyatakan dalam jutaan Rupiah,                                                                 (Expressed in millions of Rupiah,              (Dinyatakan dalam jutaan Rupiah,                                         (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                 unless otherwise stated)               kecuali dinyatakan lain)                                                         unless otherwise stated)


13. PINJAMAN JANGKA PANJANG (lanjutan)                                     13. LONG-TERM LOANS (continued)                                      13. PINJAMAN JANGKA PANJANG (lanjutan)                  13. LONG-TERM LOANS (continued)

                                                                                                 Periode                                           Pinjaman Perusahaan tidak memiliki aset yang            The Company’s borrowings are non-secured or
                                             Nilai             Nilai                           pembayaran                           Tanggal        dijaminkan atau tidak ada jaminan khusus.               without any specific collateral.
                              Jumlah       tercatat/         tercatat/          Jadwal            bunga/       Tingkat bunga         jatuh
                             fasilitas/    Carrying          Carrying        pembayaran/         Interest        per tahun/         tempo/
                               Total       amount            amount            Payment           payment        Interest rate       Maturity       Seluruh pinjaman yang diperoleh digunakan untuk         Purpose of the borrowings is for working capital,
                              facility       2023              2022            schedule           period         per annum            date         pembiayaan    modal   kerja,    belanja  modal,         capital expenditure, business development and
                                                                                                                                                   pengembangan bisnis dan tujuan umum.                    general purposes.
   UOB Indonesia
                                                                                                                                                   Grup diharuskan untuk mematuhi beberapa                 The Group is required to comply with certain
   -   Fasilitas tanggal/   Rp 2,000,000   Rp 640,000      Rp 1,000,000    Sebelum tanggal     Bulanan atau   JIBOR 1 atau 3     8 Januari/
         Facility dated                                                      jatuh tempo        Triwulan/        atau 6 bulan       January        persyaratan, seperti pembatasan atas penjualan          covenants, such as limitations on certain asset
         8 Januari/                                                          fasilitas          Monthly or       + marjin           2025           atau pengalihan aset, mempertahankan Axiata             sales or transfers, maintaining the majority
         January                                                             pinjaman           Quarterly        sampai
         2021                                                                uncommitted                         dengan
                                                                                                                                                   Group Berhad baik langsung maupun tidak langsung        ownership of the Group's shares directly or
                                                                             revolving di                        1,5%/1 or 3                       sebagai    pemegang     saham     mayoritas   dan       indirectly by Axiata Group Berhad and maintaining
                                                                             tahun 2025/                         or 6 months                       mempertahankan rasio utang terhadap Pendapatan          its debt to Earning before Interest Tax Depreciation
                                                                             Prior to                            JIBOR +
                                                                             uncommitted                         margin up to                      sebelum Bunga, Pajak, Depresiasi dan Amortisasi         and Amortisation (“EBITDA”) ratio not to exceed
                                                                             revolving                           1.5%                              (“EBITDA”) tidak melebihi 4,5. Pada setiap tanggal      4.5. At each reporting date, the Group was in
                                                                             credit facility
                                                                             expiration in
                                                                                                                                                   pelaporan, Grup memenuhi seluruh persyaratan            compliance with the covenants of its long-term
                                                                             2025                                                                  pinjaman jangka panjang.                                loans.
   MUFG
                                                                                                                                                   Jumlah pembayaran yang dilakukan untuk tahun            The amount of payments made for the year ended
   -   Fasilitas tanggal/   Rp 1,000,000               -    Rp 1,000,000   Sebelum tanggal     Bulanan atau   JIBOR 1 atau 3     9 Juni/           yang berakhir 31 Desember 2023 adalah sebesar           31 December 2023 was Rp 5,180,000 in relation to
         Facility dated                                                      jatuh tempo        Triwulan/        bulan +            June 2024      Rp 5.180.000 untuk fasilitas kredit dari BCA,           credit    facilities obtained     from     BCA,
         9 Juni/June                                                         fasilitas          Monthly or       marjin 0,75%/
         2022                                                                pinjaman           Quarterly        1 or 3                            UOB Indonesia, MUFG, Bank Permata, BOC dan              UOB Indonesia, MUFG, Permata Bank, BOC and
                                                                             uncommitted                         months                            Citibank (2022: Rp 4.740.000 dari BCA, UOB              Citibank (2022: Rp 4,740,000 from BCA, UOB
                                                                             revolving di                        JIBOR +
                                                                             tahun 2024/                         0.75% margin
                                                                                                                                                   Indonesia, BOC dan Bank Permata).                       Indonesia, BOC and Permata Bank).
                                                                             Prior to
                                                                             uncommitted                                                           Pada tanggal 31 Desember 2023, Grup telah               As at 31 December 2023, the Group has utilised
                                                                             revolving
                                                                             credit facility                                                       melakukan       penarikan     pinjaman    sebesar       loan facility of Rp 3,460,000 from BOC, BCA,
                                                                             expiration                                                            Rp 3.460.000 dari BOC, BCA, Bank Permata dan            Permata Bank and BNI; and has unutilised loan
                                                                             date in 2024
                                                                                                                                                   BNI; dan memiliki sisa fasilitas pinjaman sebesar       facilities of Rp 2,710,000 from UOB Indonesia,
   Citibank                                                                                                                                        Rp 2.710.000 dari UOB Indonesia, Bank Permata           Permata Bank and MUFG. As at 31 December
                                                                                                                                                   dan MUFG. Pada tanggal 31 Desember 2022, Grup           2022, the Group has utilised loan facility of
   -   Fasilitas tanggal/    Rp 500,000                -      Rp 300,000   Cicilan setiap      Triwulanan/    JIBOR 3 bulan +    30 November
         Facility dated                                                       tahun sesuai      Quarterly        marjin 1,25%/      2023           telah melakukan penarikan pinjaman sebesar              Rp 4,405,695 from UOB Indonesia, Permata Bank,
         30 November                                                          dengan pro-                        3 months                          Rp 4.405.695 dari UOB Indonesia, Bank Permata,          MUFG, BNI and other banks; and has unutilised
         2018                                                                 porsi yang                         JIBOR +                           MUFG, BNI dan bank lainnya; dan memiliki sisa           loan facilities of Rp 1,000,000 from UOB Indonesia.
                                                                              ditentukan                         1.25% margin
                                                                              (2019 – 2023)/                                                       fasilitas pinjaman sebesar Rp 1.000.000 dari UOB
                                                                              Installment                                                          Indonesia.
                                                                              yearly on a
                                                                              predeterminded
                                                                              basis (2019 -
                                                                              2023)
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CATATAN ATAS LAPORAN KEUANGAN                                    NOTES TO THE CONSOLIDATED FINANCIAL                      CATATAN ATAS LAPORAN KEUANGAN                                                    NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN                                                                                STATEMENTS                   KONSOLIDASIAN                                                                                                STATEMENTS
UNTUK TAHUN YANG BERAKHIR                                                          FOR THE YEAR ENDED                     UNTUK TAHUN YANG BERAKHIR                                                                          FOR THE YEAR ENDED
31 DESEMBER 2023 DAN 2022                                                   31 DECEMBER 2023 AND 2022                     31 DESEMBER 2023 DAN 2022                                                                   31 DECEMBER 2023 AND 2022
(Dinyatakan dalam jutaan Rupiah,                                            (Expressed in millions of Rupiah,             (Dinyatakan dalam jutaan Rupiah,                                                            (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                            unless otherwise stated)              kecuali dinyatakan lain)                                                                            unless otherwise stated)


14. LIABILITAS SEWA                                        14. LEASE LIABILITIES                                          15. SUKUK IJARAH                                                      15. SUKUK IJARAH

   Pembayaran sewa minimum di masa mendatang,                 Future minimum lease payments together with the                                                                  2023                  2022
   serta nilai kini atas pembayaran minimum sewa              present value of the minimum lease payments as
   pembiayaan pada tanggal 31 Desember 2023 dan               at 31 December 2023 and 2022 were as follows:                  Sukuk ijarah                                      2,369,000             2,518,000                                    Sukuk ijarah
   2022 adalah sebagai berikut:
                                                                                                                             Biaya transaksi yang                                                                                                Unamortised
                                              2023             2022                                                            belum diamortisasi                                     (6,613)               (8,305)                        transaction costs
   Liabilitas sewa bruto –                                                                 Gross lease liabilities –                                                           2,362,387             2,509,695
     pembayaran sewa minimum                                                          minimum lease payments
     - Tidak lebih dari 1 tahun               8,108,180        7,206,150                 Not later than 1 year -             Dikurangi: bagian lancar                           (397,965)             (148,869)                           Less: current portion
     - Lebih dari 1 tahun dan                                                           Later than 1 year and -
           kurang dari 5 tahun               23,449,444       21,065,336              not later than 5 years                 Bagian tidak lancar                               1,964,422             2,360,826                             Non-current portion
     - Lebih dari 5 tahun                    12,964,990       11,178,861                    Later than 5 years -
                                                                                                                             Pada tanggal 23 November 2015, Perusahaan                              On 23 November 2015, the Company received the
                                             44,522,614       39,450,347                                                     memperoleh pernyataan efektif dari Otoritas Jasa                       effective notification from Financial Service
                                                                                                                             Keuangan         (“OJK”)       melalui      surat                      Authority    (“OJK”)    based    on   its   letter
   Beban keuangan di masa                                                                  Future finance charges
                                                                                                                             No. S-558/D.04/2015 dalam rangka Penawaran                             No. S-558/D.04/2015 in conjunction with the Shelf
     depan atas sewa                         (8,709,168)      (7,600,489)                             on leases
                                                                                                                             Umum Berkelanjutan Sukuk Ijarah Berkelanjutan I                        Public Offering Shelf Sukuk Ijarah I XL Axiata
                                                                                                                             XL Axiata (“Sukuk Ijarah I”) Tahap I Tahun 2015                        (“Sukuk Ijarah I”) Tranche I Year 2015 amounting
   Nilai kini liabilitas sewa                35,813,446       31,849,858          Present value of lease liabilities
                                                                                                                             sebesar Rp 1.500.000, yang diterbitkan dalam                           to Rp 1,500,000, which was issued in series as
                                                                                                                             beberapa seri sebagai berikut:                                         follows:
                                              2023             2022

   Nilai kini liabilitas sewa adalah                                                   The present value of lease            Sukuk Ijarah I Tahap I:                                                Sukuk Ijarah I Tranche I:
     sebagai berikut:                                                                        liabilities is as follows:
                                                                                                                                                                     Imbalan tetap
     - Tidak lebih dari 1 tahun               6,022,836        5,296,565                 Not later than 1 year -                                                    Ijarah tahunan/
     - Lebih dari 1 tahun dan                                                           Later than 1 year and -                           Nilai nominal/              Annual fixed               Jatuh tempo/
           kurang dari 5 tahun               18,423,957       16,560,348              not later than 5 years                             Nominal amount               Ijarah return                Maturity                      Status
     - Lebih dari 5 tahun                    11,366,653        9,992,945                    Later than 5 years -
                                                                                                                             Seri                                                                                                                         Series
                                                                                                                             - Seri A   Rp          494,000    Rp              43,225     12 Desember/December 2016     Telah lunas/Settled          Series A -
                                             35,813,446       31,849,858                                                     - Seri B   Rp          258,000    Rp              26,445     2 Desember/December 2018      Telah lunas/Settled          Series B -
                                                                                                                             - Seri C   Rp          323,000    Rp              33,915     2 Desember/December 2020      Telah lunas/Settled          Series C -
   Dikurangi: bagian lancar                  (6,022,836)      (5,296,565)                     Less: current portion          - Seri D   Rp          425,000    Rp              46,750     2 Desember/December 2022      Telah lunas/Settled          Series D -

                                                                                                                                        Rp         1,500,000
   Bagian jangka panjang                     29,790,610       26,553,293                        Non-current portion
                                                                                                                             Pada tanggal 28 April 2017, Perusahaan                                 On 28 April 2017, the Company issued Sukuk
   Sebagian dari transaksi jual dan sewa-balik yang           A portion of the sales and leaseback transactions              menerbitkan Sukuk Ijarah dengan nama Sukuk                             Ijarah namely Shelf Sukuk Ijarah I XL Axiata
   dilakukan oleh Grup dengan STP dan Protelindo              entered into by the Group with STP and Protelindo              Ijarah Berkelanjutan I XL Axiata (“Sukuk Ijarah I”)                    (“Sukuk Ijarah I”) Tranche II Year 2017 amounting
   sebagaimana diungkapkan pada Catatan 7,                    as disclosed in Note 7, met the finance lease                  Tahap II Tahun 2017 sebesar Rp 2.180.000, yang                         to Rp 2,180,000, which was issued in series as
   memenuhi kriteria sewa pembiayaan sesuai dengan            criteria in accordance with the applicable                     diterbitkan dalam beberapa seri sebagai berikut:                       follows:
   standar akuntansi yang berlaku pada tahun tersebut,        accounting standard in the respective year,                    Sukuk Ijarah I Tahap II:                                               Sukuk Ijarah I Tranche II:
   meskipun hak legalitas tempat spesifik dalam               although the legal ownership of the specific tower
   menara tersebut masih dimiliki oleh STP dan                space rests with STP and Protelindo.                                                                   Imbalan tetap
   Protelindo.                                                                                                                                                      Ijarah tahunan/
                                                                                                                                          Nilai nominal/              Annual fixed              Jatuh tempo/
                                                                                                                                         Nominal amount               Ijarah return               Maturity                       Status
   Penambahan liabilitas sewa terjadi dari transaksi          Additional lease liabilities are the result of new
   baru yang telah memenuhi kriteria sewa sesuai              transactions which met the lease criteria under the            Seri                                                                                                                         Series
                                                                                                                             - Seri A   Rp         1,040,000   Rp              75,400     8 Mei/May 2018              Telah lunas/Settled            Series A -
   dengan standar akuntansi yang berlaku.                     applicable accounting standard.                                - Seri B   Rp           402,000   Rp              33,768     28 April 2020               Telah lunas/Settled            Series B -
                                                                                                                             - Seri C   Rp           142,000   Rp              12,425     28 April 2022               Telah lunas/Settled            Series C -
   Lihat Catatan 29 untuk informasi mengenai pihak-           See Note 29 for related parties information.                   - Seri D   Rp           260,000   Rp              23,660     28 April 2024               Belum lunas/Outstanding        Series D -
                                                                                                                             - Seri E   Rp           336,000   Rp              31,584     28 April 2027               Belum lunas/Outstanding        Series E -
   pihak berelasi.
                                                                                                                                        Rp         2,180,000
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CATATAN ATAS LAPORAN KEUANGAN                                                NOTES TO THE CONSOLIDATED FINANCIAL                  CATATAN ATAS LAPORAN KEUANGAN                                   NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN                                                                                            STATEMENTS               KONSOLIDASIAN                                                                               STATEMENTS
UNTUK TAHUN YANG BERAKHIR                                                                      FOR THE YEAR ENDED                 UNTUK TAHUN YANG BERAKHIR                                                         FOR THE YEAR ENDED
31 DESEMBER 2023 DAN 2022                                                               31 DECEMBER 2023 AND 2022                 31 DESEMBER 2023 DAN 2022                                                  31 DECEMBER 2023 AND 2022
(Dinyatakan dalam jutaan Rupiah,                                                        (Expressed in millions of Rupiah,         (Dinyatakan dalam jutaan Rupiah,                                           (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                        unless otherwise stated)          kecuali dinyatakan lain)                                                           unless otherwise stated)


15. SUKUK IJARAH (lanjutan)                                        15. SUKUK IJARAH (continued)                                   15. SUKUK IJARAH (lanjutan)                               15. SUKUK IJARAH (continued)

   Pada tanggal 8 Oktober 2018, Perusahaan telah                         On 8 October 2018, the Company has received the             Pembayaran imbalan tetap Sukuk Ijarah I (Tahap I          Fixed return of Sukuk Ijarah I (Tranche I and II),
   memperoleh pernyataan efektif dari OJK melalui                        effective notification from OJK based on its letter         dan II), Sukuk Ijarah II (Tahap I dan II), dan Sukuk      Sukuk Ijarah II (Tranche I and II), Sukuk Ijarah III
   surat   No.     S-142/D.04/2018      dalam      rangka                No. S-142/D.04/2018 in conjunction with the Shelf           Ijarah III (Tahap I) dibayarkan setiap triwulan           (Tranche I) are paid on a quarterly basis with the
   Penawaran Umum Berkelanjutan Sukuk Ijarah                             Sukuk Ijarah II XL Axiata (“Sukuk Ijarah II”)               dengan pembayaran pertama pada tanggal                    first payment on 2 March 2016, 28 July 2017,
   Berkelanjutan II XL Axiata (“Sukuk Ijarah II”) Tahap I                Tranche I Year 2018 amounting to Rp 1,000,000,              2 Maret 2016, 28 Juli 2017, 16 Januari 2019,              16     January    2019,    8    May    2019     and
   Tahun 2018 sebesar Rp 1.000.000, yang diterbitkan                     which was issued in series as follows:                      8 Mei 2019 dan 1 Desember 2022 dan pembayaran             1 December 2022, respectively and the last
   dalam beberapa seri sebagai berikut:                                                                                              terakhir akan dilakukan bersamaan dengan                  payment will be made simultaneously with the
                                                                                                                                     pelunasan pokok masing-masing seri Sukuk Ijarah.          payment of the principal of each series of the
   Sukuk Ijarah II Tahap I:                                              Sukuk Ijarah II Tranche I:                                  Dalam perjanjian perwaliamanatan juga diatur              Sukuk Ijarah. The trustee agreement provides
                                                                                                                                     beberapa persyaratan yang harus dipatuhi oleh             several covenants to be complied with by the
                                           Imbalan tetap                                                                             Grup, seperti pembatasan atas penjualan atau              Group, among others, limitations on certain asset
                                          Ijarah tahunan/                                                                            pengalihan aset, mempertahankan Axiata Group              sales or transfers, maintaining the majority
                 Nilai nominal/             Annual fixed             Jatuh tempo/
                Nominal amount              Ijarah return              Maturity                       Status                         Berhad baik secara langsung maupun tidak                  ownership of the Group’s shares directly or
                                                                                                                                     langsung sebagai pemegang saham mayoritas dan             indirectly by Axiata Group Berhad and maintaining
   Seri                                                                                                                  Series
   - Seri A   Rp          358,000    Rp              29,535   26 Oktober/October 2019     Telah lunas/Settled       Series A -       mempertahankan rasio utang terhadap EBITDA                its debt to EBITDA ratio not to exceed 4.5. At each
   - Seri B   Rp          399,000    Rp              36,309   16 Oktober/October 2021     Telah lunas/Settled       Series B -       tidak melebihi 4,5. Pada setiap tanggal pelaporan,        reporting date, the Group was in compliance with
   - Seri C   Rp          149,000    Rp              14,304   16 Oktober/October 2023     Telah lunas/Settled       Series C -       Grup memenuhi seluruh persyaratan Sukuk Ijarah.           the covenants of its Sukuk Ijarah.
   - Seri D   Rp           34,000    Rp               3,434   16 Oktober/October 2025     Belum lunas/Outstanding   Series D -
   - Seri E   Rp           60,000    Rp               6,180   16 Oktober/October 2028     Belum lunas/Outstanding   Series E -
                                                                                                                                     Berdasarkan laporan peringkat terakhir yang               Based on the latest ratings report released by Fitch
              Rp         1,000,000                                                                                                   dipublikasikan oleh Fitch Ratings pada bulan              Ratings in July 2022, Sukuk Ijarah I, II, and Sukuk
   Pada tanggal 8 Februari 2019, Perusahaan                             On 8 February 2019, the Company issued Sukuk                 Juli 2022, Sukuk Ijarah I, II, dan penerbitan Sukuk       Ijarah III issuance were rated AAA(idn) (Triple A).
   menerbitkan Sukuk Ijarah dengan nama Sukuk                           Ijarah namely Shelf Sukuk Ijarah II XL Axiata                Ijarah III mendapat peringkat AAA(idn) (Triple A).
   Ijarah Berkelanjutan II XL Axiata (“Sukuk Ijarah II”)                (“Sukuk Ijarah II”) Tranche II Year 2019 amounting
                                                                                                                                     Sukuk ijarah ini tidak dijamin dengan agunan              Sukuk ijarah is not secured by specific collateral.
   Tahap II Tahun 2019 sebesar Rp 640.000, yang                         to Rp 640,000, which was issued in series as
                                                                                                                                     khusus.
   diterbitkan dalam beberapa seri sebagai berikut:                     follows:
                                                                                                                                     Obyek ijarah yang mendasari penerbitan Sukuk              Ijarah objects that underlie the issuance of Sukuk
   Sukuk Ijarah II Tahap II:                                            Sukuk Ijarah II Tranche II:                                  Ijarah adalah hak manfaat atas aset peralatan             Ijarah are the relevant beneficial interest of certain
                                           Imbalan tetap                                                                             telekomunikasi tertentu yang dimiliki oleh Grup.          telecommunication equipment owned by the
                                          Ijarah tahunan/                                                                                                                                      Group.
                 Nilai nominal/             Annual fixed             Jatuh tempo/
                Nominal amount              Ijarah return              Maturity                       Status                         Sukuk Ijarah I (Tahap I dan II), Sukuk Ijarah II          Sukuk Ijarah I (Tranche I and II), Sukuk Ijarah II
   Seri                                                                                                                  Series      (Tahap I dan II), dan Sukuk Ijarah III (Tahap I)          (Tranche I and II), and Sukuk Ijarah III (Tranche I)
   - Seri A   Rp          351,000    Rp              27,729   18 Februari/February 2020   Telah lunas/Settled       Series A -       diterbitkan dengan tujuan untuk mendanai                  were issued for the purpose of working capital and
   - Seri B   Rp          110,000    Rp               9,515   8 Februari/February 2022    Telah lunas/Settled       Series B -       kebutuhan modal kerja dan belanja modal, dan telah        capital expenditure, and have been registered on
   - Seri C   Rp          138,000    Rp              12,765   8 Februari/February 2024    Belum lunas/Outstanding   Series C -
   - Seri D   Rp           15,000    Rp               1,455   8 Februari/February 2026    Belum lunas/Outstanding   Series D -
                                                                                                                                     dicatatkan di Bursa Efek Indonesia dengan wali            the Indonesia Stock Exchange with PT Bank Mega
   - Seri E   Rp           26,000    Rp               2,600   8 Februari/February 2029    Belum lunas/Outstanding   Series E -       amanat PT Bank Mega Tbk masing-masing pada                Tbk as a trustee on 3 December 2015,
              Rp          640,000
                                                                                                                                     tanggal 3 Desember 2015, 2 Mei 2017,                      2 May 2017, 17 October 2018, 11 February 2019
                                                                                                                                     17 Oktober 2018, 11 Februari 2019 dan                     and 2 September 2022, respectively.
    Pada tanggal 1 September 2022, Perusahaan                          On 1 September 2022, the Company issued Sukuk                 2 September 2022.
    menerbitkan Sukuk Ijarah dengan nama Sukuk                         Ijarah namely Shelf Sukuk Ijarah III XL Axiata
    Ijarah Berkelanjutan III XL Axiata (“Sukuk Ijarah III”)            (“Sukuk Ijarah III”) Tranche I Year 2022 amounting
    Tahap III Tahun 2022 sebesar Rp 1.500.000, yang                    to Rp 1,500,000, which was issued in series as             16. UTANG OBLIGASI                                        16. BONDS PAYABLE
    diterbitkan dalam beberapa seri sebagai berikut:                   follows:
                                                                                                                                                                              2023              2022
    Sukuk Ijarah III Tahap I:                                          Sukuk Ijarah III Tranche I:
                                                                                                                                     Utang obligasi                            1,724,000        1,855,000                            Bonds payable
                                           Imbalan tetap
                                          Ijarah tahunan/                                                                            Biaya transaksi                                                                                   Unamortised
                 Nilai nominal/             Annual fixed             Jatuh tempo/                                                      yang belum diamortisasi                    (6,699)          (8,430)                       transaction costs
                Nominal amount              Ijarah return              Maturity                       Status

   Seri                                                                                                                  Series                                                1,717,301        1,846,570
   - Seri A   Rp          680,915    Rp              45,962   1 September 2025            Belum lunas/Outstanding   Series A -
   - Seri B   Rp          421,300    Rp              31,176   1 September 2027            Belum lunas/Outstanding   Series B -
   - Seri C   Rp          135,135    Rp              10,676   1 September 2029            Belum lunas/Outstanding   Series C -
                                                                                                                                     Dikurangi: bagian lancar                    (39,997)        (130,879)                     Less: current portion
   - Seri D   Rp          262,650    Rp              21,669   1 September 2032            Belum lunas/Outstanding   Series D -
                                                                                                                                     Bagian jangka panjang                     1,677,304        1,715,691                       Non-current portion
              Rp         1,500,000
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CATATAN ATAS LAPORAN KEUANGAN                                            NOTES TO THE CONSOLIDATED FINANCIAL                  CATATAN ATAS LAPORAN KEUANGAN                                   NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN                                                                                        STATEMENTS               KONSOLIDASIAN                                                                               STATEMENTS
UNTUK TAHUN YANG BERAKHIR                                                                  FOR THE YEAR ENDED                 UNTUK TAHUN YANG BERAKHIR                                                         FOR THE YEAR ENDED
31 DESEMBER 2023 DAN 2022                                                           31 DECEMBER 2023 AND 2022                 31 DESEMBER 2023 DAN 2022                                                  31 DECEMBER 2023 AND 2022
(Dinyatakan dalam jutaan Rupiah,                                                    (Expressed in millions of Rupiah,         (Dinyatakan dalam jutaan Rupiah,                                           (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                    unless otherwise stated)          kecuali dinyatakan lain)                                                           unless otherwise stated)


16. UTANG OBLIGASI (lanjutan)                                  16. BONDS PAYABLE (continued)                                  16. UTANG OBLIGASI (lanjutan)                             16. BONDS PAYABLE (continued)

   Pada tanggal 8 Oktober 2018, Perusahaan                           On 8 October 2018, the Company received the                 Pembayaran bunga Obligasi I Tahap I dan II dan            Interest payments of Bond I Tranche I and II and
   memperoleh pernyataan efektif dari OJK melalui                    effective notification from OJK based on its letter         Obligasi II Tahap I dibayarkan setiap triwulan            Bond II Tranche I are paid on a quarterly basis with
   surat   No.   S-142/D.04/2018      dalam  rangka                  no. S-142/D.04/2018 in conjunction with the Shelf           dengan pembayaran pertama masing-masing pada              the first payment on 16 January 2019, 8 May 2019
   Penawaran      Umum     Berkelanjutan    Obligasi                 Public Offering Shelf Bond I XL Axiata (“Bond I”)           tanggal 16 Januari 2019, 8 Mei 2019, dan                  and 1 December 2022, respectively and the last
   Berkelanjutan I XL Axiata (“Obligasi I”) Tahap I                  Tranche I Year 2018 amounting to Rp 1,000,000,              1 Desember 2022 dan pembayaran terakhir akan              payment will be made simultaneously with the
   Tahun 2018 sebesar Rp 1.000.000, yang diterbitkan                 which was issued in series as follows:                      dilakukan bersamaan dengan pelunasan pokok                payment of principal of each series of the Bond.
   dalam beberapa seri sebagai berikut:                                                                                          masing-masing seri Obligasi. Dalam perjanjian             The trustee agreement provides several covenants
                                                                                                                                 perwaliamanatan juga diatur beberapa persyaratan          to be complied with by the Group, among others,
   Obligasi I Tahap I:                                               Bond I Tranche I:                                           yang harus dipatuhi oleh Grup, seperti pembatasan         limitations on certain asset sales or transfers,
                                                                                                                                 atas     penjualan    atau     pengalihan     aset,       maintaining the majority ownership of the Group’s
                                       Imbalan tetap                                                                             mempertahankan Axiata Group Berhad baik secara            shares directly or indirectly by Axiata Group Berhad
                                      Ijarah tahunan/
                 Nilai nominal/         Annual fixed             Jatuh tempo/
                                                                                                                                 langsung     maupun    tidak   langsung    sebagai        and maintaining its debt to EBITDA ratio not to
                Nominal amount          Ijarah return              Maturity                      Status                          pemegang saham mayoritas dan mempertahankan               exceed 4.5. As of 31 December 2023, the Group
                                                                                                                                 rasio utang terhadap EBITDA tidak melebihi 4,5. Per       was in compliance with the covenants of its Bonds.
   Seri                                                                                                              Series      tanggal 31 Desember 2023, Grup memenuhi seluruh
   - Seri A   Rp           328,000                8.25%   26 Oktober/October 2019     Telah lunas/Settled       Series A -
   - Seri B   Rp           450,000                9.10%   16 Oktober/October 2021     Telah lunas/Settled       Series B -       persyaratan Obligasi.
   - Seri C   Rp           131,000                9.60%   16 Oktober/October 2023     Telah lunas/Settled       Series C -
   - Seri D   Rp            19,000               10.10%   16 Oktober/October 2025     Belum lunas/Outstanding   Series D -       Berdasarkan laporan peringkat terakhir yang               Based on the latest rating report released by Fitch
   - Seri E   Rp            72,000               10.30%   16 Oktober/October 2028     Belum lunas/Outstanding   Series E -
                                                                                                                                 dipublikasikan oleh Fitch Ratings pada bulan              Ratings in July 2022, Bond I and Bond II issuance
              Rp          1,000,000                                                                                              Juli 2022, Obligasi I dan penerbitan Obligasi II          were rated AAA(idn) (Triple A).
                                                                                                                                 mendapat peringkat AAA(idn) (Triple A).
   Pada tanggal 8 Februari 2019, Perusahaan                          On 8 February 2019, the Company issued Bonds
   menerbitkan Obligasi dengan nama Obligasi                         namely Shelf Bond I XL Axiata (“Bond I”) Tranche II         Obligasi ini tidak dijamin dengan agunan khusus.          The bond is not secured by specific collateral.
   Berkelanjutan I XL Axiata (“Obligasi I”) Tahap II                 Year 2019 amounting to Rp 634,000, which were
   Tahun 2019 sebesar Rp 634.000, yang diterbitkan                   issued in series as follows:
   dalam beberapa seri sebagai berikut:                                                                                       17. PROVISI DAN LIABILITAS IMBALAN KERJA                  17. PROVISIONS AND LONG-TERM EMPLOYEE
                                                                                                                                  JANGKA PANJANG                                            BENEFIT LIABILITIES
   Obligasi I Tahap II:                                              Bond I Tranche II:
                                                                                                                                                                          2023              2022
                                       Imbalan tetap
                                      Ijarah tahunan/
                 Nilai nominal/         Annual fixed             Jatuh tempo/                                                    Provisi                                                                                           Provisions
                Nominal amount          Ijarah return              Maturity                      Status                          Penghentian sewa                             35,258           48,620                         Lease termination
                                                                                                                                 Lain-lain                                    17,324           17,324                                    Other
   Seri                                                                                                              Series
   - Seri A   Rp           310,000                7.90%   18 Februari/February 2020   Telah lunas/Settled       Series A -
   - Seri B   Rp           191,000                8.65%   8 Februari/February 2022    Telah lunas/Settled       Series B -       Bagian lancar                                52,582           65,944                            Current portion
   - Seri C   Rp            40,000                9.25%   8 Februari/February 2024    Belum lunas/Outstanding   Series C -
   - Seri D   Rp            93,000               10.00%   8 Februari/February 2029    Belum lunas/Outstanding   Series D -       Estimasi liabilitas                                                                     Estimated liabilities for
              Rp           634,000                                                                                                 restorasi aset                            915,449          745,819                      assets restoration

   Pada tanggal 1 September 2022, Perusahaan                         On 1 September 2022, the Company issued Bonds               Bagian tidak lancar                         915,449          745,819                       Non-current portion
   menerbitkan Obligasi dengan nama Obligasi                         namely Shelf Bond II XL Axiata (“Bond II”) Tranche
   Berkelanjutan II XL Axiata (“Obligasi II”) Tahap I                I Year 2022 amounting to Rp 1,500,000, which                Liabilitas imbalan kerja                                                                Long-term employee
   Tahun 2022 sebesar Rp 1.500.000, yang diterbitkan                 were issued in series as follows:                             jangka panjang                                                                          benefit liabilities
   dalam beberapa seri sebagai berikut:
                                                                                                                                 Imbalan pasca kerja                         222,847          183,030                Post-employment benefits
   Obligasi II Tahap I:                                              Bond II Tranche I:                                          Imbalan jangka panjang lainnya               35,724           15,265                 Other long-term benefits
                                       Imbalan tetap
                                      Ijarah tahunan/                                                                            Jumlah liabilitas imbalan kerja                                                     Total long-term employee
                 Nilai nominal/         Annual fixed             Jatuh tempo/                                                      jangka panjang                            258,571          198,295                        benefit liabilities
                Nominal amount          Ijarah return              Maturity                      Status

   Seri                                                                                                              Series      Dikurangi:                                                                                               Less:
   - Seri A   Rp           735,225                6.75%   1 September 2025            Belum lunas/Outstanding   Series A -       Bagian jangka pendek                        (18,712)         (15,270)                           Current portion
   - Seri B   Rp           411,855                7.40%   1 September 2027            Belum lunas/Outstanding   Series B -
   - Seri C   Rp           177,915                7.90%   1 September 2029            Belum lunas/Outstanding   Series C -
   - Seri D   Rp           175,005                8.25%   1 September 2032            Belum lunas/Outstanding   Series D -       Jumlah                                      239,859          183,025                                        Total

              Rp          1,500,000
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CATATAN ATAS LAPORAN KEUANGAN                                     NOTES TO THE CONSOLIDATED FINANCIAL                 CATATAN ATAS LAPORAN KEUANGAN                                         NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN                                                                                 STATEMENTS              KONSOLIDASIAN                                                                                     STATEMENTS
UNTUK TAHUN YANG BERAKHIR                                                           FOR THE YEAR ENDED                UNTUK TAHUN YANG BERAKHIR                                                               FOR THE YEAR ENDED
31 DESEMBER 2023 DAN 2022                                                    31 DECEMBER 2023 AND 2022                31 DESEMBER 2023 DAN 2022                                                        31 DECEMBER 2023 AND 2022
(Dinyatakan dalam jutaan Rupiah,                                             (Expressed in millions of Rupiah,        (Dinyatakan dalam jutaan Rupiah,                                                 (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                             unless otherwise stated)         kecuali dinyatakan lain)                                                                 unless otherwise stated)


17. PROVISI DAN LIABILITAS IMBALAN KERJA                  17. PROVISIONS AND LONG-TERM EMPLOYEE                       17. PROVISI DAN LIABILITAS IMBALAN KERJA                       17. PROVISIONS AND LONG-TERM EMPLOYEE
    JANGKA PANJANG (lanjutan)                                 BENEFIT LIABILITIES (continued)                             JANGKA PANJANG (lanjutan)                                      BENEFIT LIABILITIES (continued)

   a.   Estimasi liabilitas restorasi aset                   a.    Estimated liabilities for assets restoration          b.   Imbalan pascakerja (lanjutan)                            b.    Post-employment benefits (continued)

                                             2023            2022                                                             Mutasi nilai kini liabilitas adalah sebagai berikut:           The movement of present value of obligation is
                                                                                                                                                                                             as follows:
        Saldo awal                             745,819            678,128                      Beginning balance
        Penambahan selama                                                                          Addition during                                                     2023             2022
          tahun berjalan                       188,363             49,804                               the year
        Beban bunga selama                                                                Interest expense during             Saldo awal                                 183,030            236,348                         Beginning balance
          tahun berjalan                        31,185             30,386                                the year             Biaya jasa kini                             38,226             32,574                       Current service cost
        Dialihkan dari kelompok                                                            Transfer from disposal             Biaya jasa lalu                            (13,051)           (35,119)                         Past service cost
          lepasan yang diklasifikasikan                                                      group classified as              Biaya bunga                                 11,571             12,719                                Interest cost
          sebagai tersedia untuk dijual               -             1,414                           held for sale             Akuisisi entitas anak                            -              8,885                   Acquisition of subsidiary
        Realisasi selama                                                                        Realisation during            Imbalan yang dibayar                        (3,179)            (7,656)                              Benefits paid
          tahun berjalan                       (49,918)           (13,913)                              the year              Pengukuran kembali:                                                                            Remeasurement:
                                                                                                                              - Dampak perubahan                                                                       Effects of changes in -
        Saldo akhir                            915,449            745,819                         Ending balance                  asumsi keuangan                           9,601           (38,131)               financial assumptions
                                                                                                                              - Dampak penyesuaian                                                                     Effects of experience -
   b.   Imbalan pascakerja                                   b.    Post-employment benefits                                       pengalaman                               (3,351)          (26,590)                          adjustments

        Perubahan liabilitas imbalan pascakerja yang               The movements of the provision for post-                   Saldo akhir                                222,847            183,030                           Ending balance
        diakui di laporan posisi keuangan konsolidasian            employment benefits recognised in the
        adalah sebagai berikut:                                    consolidated statements of financial position              Sehubungan dengan imbalan pensiun, liabilitas                  In relation to the pension benefits, the
                                                                   are as follows:                                            telah memperhitungkan kontribusi Grup pada                     obligation has taken into account the
                                                                                                                              program pensiun iuran pasti (lihat Catatan 26).                contribution made by the Group to the defined
                                             2023            2022                                                             Estimasi pembayaran untuk periode selanjutnya                  contribution pension plan (see Note 26). The
                                                                                                                              diperkirakan tidak berbeda secara material                     estimated contribution in the following period is
        Saldo awal                             183,030            236,348                       Beginning balance             dibandingkan dengan pembayaran aktual                          expected not to be materially different from the
        Beban selama                                                                                Expense made              sebelumnya.                                                    historical actual contribution.
          tahun berjalan                        36,746             10,174                        during the year
        Akuisisi entitas anak                        -              8,885                 Acquisition of subsidiary           Estimasi liabilitas aktuarial pada tanggal                     Estimated actuarial obligations as at
        Pembayaran selama                                                                            Amounts paid             31 Desember 2023 dan 2022 didasarkan pada                      31 December 2023 and 2022 were based on
          tahun berjalan                        (3,179)            (7,656)                       during the year              penilaian aktuarial oleh aktuaris independen,                  the actuarial valuation prepared by an
        Pengukuran kembali:                                                                      Remeasurement:               sebagaimana tertera dalam laporannya masing-                   independent actuary, as stated in its reports
        - Dampak perubahan                                                                 Effects of changes in -            masing tertanggal 19 Januari 2024 dan                          dated 19 January 2024 and 20 January 2023,
            asumsi keuangan                      9,601            (38,131)             financial assumptions                  20 Januari 2023.                                               respectively.
        - Dampak penyesuaian                                                               Effects of experience -
            pengalaman                          (3,351)           (26,590)                        adjustments                 Imbalan pascakerja yang dibebankan pada                        The post-employment benefits expenses
                                                                                                                              laporan laba rugi konsolidasian adalah sebagai                 charged to the consolidated statements of
        Saldo akhir                            222,847            183,030                         Ending balance              berikut:                                                       profit or loss are as follows:

        Liabilitas imbalan pascakerja yang diakui pada             The provision for post-employment benefits                                                          2023             2022
        laporan posisi keuangan konsolidasian adalah               recognised in the consolidated statements of
        sebagai berikut:                                           financial position is as follows:                          Biaya jasa kini                              38,226            32,574                     Current service costs
                                                                                                                              Biaya jasa lalu                             (13,051)          (35,119)                      Past service costs
                                             2023            2022                                                             Biaya bunga                                  11,571            12,719                         Interest expense

        Nilai kini liabilitas                  222,847            183,030             Present value of obligations            Jumlah, tercakup dalam                                                                         Total, included in
                                                                                                                                beban karyawan                             36,746            10,174                         employee costs
        Liabilitas pada laporan                                                          Liability in the statement
          posisi keuangan                      222,847            183,030                   of financial position
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CATATAN ATAS LAPORAN KEUANGAN                                       NOTES TO THE CONSOLIDATED FINANCIAL                 CATATAN ATAS LAPORAN KEUANGAN                                             NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN                                                                                   STATEMENTS              KONSOLIDASIAN                                                                                         STATEMENTS
UNTUK TAHUN YANG BERAKHIR                                                             FOR THE YEAR ENDED                UNTUK TAHUN YANG BERAKHIR                                                                   FOR THE YEAR ENDED
31 DESEMBER 2023 DAN 2022                                                      31 DECEMBER 2023 AND 2022                31 DESEMBER 2023 DAN 2022                                                            31 DECEMBER 2023 AND 2022
(Dinyatakan dalam jutaan Rupiah,                                               (Expressed in millions of Rupiah,        (Dinyatakan dalam jutaan Rupiah,                                                     (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                               unless otherwise stated)         kecuali dinyatakan lain)                                                                     unless otherwise stated)


17. PROVISI DAN LIABILITAS IMBALAN KERJA                   17. PROVISIONS AND LONG-TERM EMPLOYEE                        17. PROVISI DAN LIABILITAS IMBALAN KERJA                       17. PROVISIONS AND LONG-TERM EMPLOYEE
    JANGKA PANJANG (lanjutan)                                  BENEFIT LIABILITIES (continued)                              JANGKA PANJANG (lanjutan)                                      BENEFIT LIABILITIES (continued)

   b.   Imbalan pascakerja (lanjutan)                          b.   Post-employment benefits (continued)                   b.   Imbalan pascakerja (lanjutan)                                b.    Post-employment benefits (continued)

        Liabilitas imbalan pensiun ditentukan dengan                The pension benefit obligation was determined               Perkiraan  analisis   jatuh  tempo       atas                      The    expected    maturity     analysis      of
        menggunakan metode Projected Unit Credit                    using the Projected Unit Credit method with                 imbalan pensiun tidak terdiskonto pada                             undiscounted pension benefits as              of
        dengan asumsi sebagai berikut:                              the following ls:                                           31 Desember 2023 adalah sebagai berikut:                           31 December 2023 is as follows:

                                                2023                   2022                                                                       Kurang dari     Antara         Antara           Lebih dari
                                                                                                                                                    1 tahun/    1-5 tahun/     5-10 tahun/        10 tahun/
        Tingkat diskonto (per tahun)                   6.70%                  7.15%       Discount rate (per annum)                                Less than     Between        Between              Over      Jumlah/
                                                                                                                                                     1 year     1-5 years      5-10 years          10 years     Total
        Tingkat kenaikan gaji                                                                 Salary increment rate
          (per tahun)                                  8.00%                  8.00%                  (per annum)                Imbalan pensiun         6,888       51,140        199,879            409,484     667,391            Pension benefits

        Melalui program pensiun imbalan pasti, Grup                 Through its defined benefit pension plans, the         c.   Imbalan kerja jangka panjang lainnya                         c.    Other long-term employee benefits
        menghadapi sejumlah risiko signifikan sebagai               Group is exposed to a number of significant
        berikut:                                                    risks which are detailed below:                                                                    2023                  2022
        1)   Perubahan imbal hasil obligasi                         1)   Changes in bonds yield                                 Saldo awal                                   15,265                34,729                       Beginning balance
                                                                                                                                Beban selama                                                                                 Expense made during
             Penurunan pada imbal hasil obligasi                         A decrease in yield from high quality                    tahun berjalan                          33,018                    3,683                              the year
             pemerintah        berperingkat       tinggi                 government bonds will increase plan                    Imbalan yang dibayar                     (12,559)                 (23,147)                           Benefits paid
             menyebabkan kenaikan liabilitas program,                    liabilities, although this will be partially
             meskipun secara parsial akan saling hapus                   offset by an increase in the value of the              Saldo akhir                                  35,724                15,265                          Ending balance
             dengan kenaikan nilai dari kepemilikan                      plans’ bond holdings.
             obligasi program.                                                                                                  Jumlah yang diakui pada laporan laba rugi                          The amounts recognised in the consolidated
                                                                                                                                konsolidasian adalah sebagai berikut:                              statements of profit or loss are as follows:
        2)   Tingkat kenaikan gaji                                  2)   Salary growth rate
                                                                                                                                                                       2023                  2022
             Liabilitas  imbalan     pensiun    Grup                     The Group’s pension obligations are
             berhubungan dengan tingkat kenaikan gaji,                   linked to the salary growth rate, and a                Biaya jasa kini                              37,288                 8,786                     Current service costs
             dan semakin tinggi tingkat kenaikan gaji                    higher salary growth rate will lead to                 Pengukuran kembali:                                                                                Remeasurement:
             akan menyebabkan semakin besarnya                           higher liabilities.                                    - Dampak perubahan                                                                          Effects of changes in -
             liabilitas.                                                                                                            asumsi keuangan                          (4,270)               (5,103)               financial assumptions
        Sensitivitas liabilitas imbalan pasti terhadap              The sensitivity of the defined benefit obligation           Jumlah, tercakup dalam                                                                            Total, include in
        perubahan asumsi utama tertimbang adalah                    to changes in the weighted principal                          beban karyawan                             33,018                 3,683                        employee costs
        sebagai berikut:                                            assumptions is as follows:
                                                                                                                           d.   Penghentian sewa                                             d.    Lease termination
                                              Dampak terhadap liabilitas imbalan pasti/
                                               Impact on defined benefits obligation
                                                                                                                                Provisi penghentian sewa berkaitan dengan                          Provision for lease termination is related to
                           Perubahan
                                                                                                                                penghentian   sewa    oleh   AXIS    (lihat                        AXIS’ terminated leases (see Note 36a).
                             asumsi/           Kenaikan asumsi/        Penurunan asumsi/
                                                                                                                                Catatan 36a).
                            Change in             Increase in             Decrease in
                           assumption            assumption               assumption

        Tingkat diskonto        1%               Turun sebesar/           Naik sebesar/                Discount rate
                                              decrease by 14.88%       increase by 17.05%
        Tingkat kenaikan        1%                Naik sebesar/          Turun sebesar/
          gaji                                increase by 18.47%       decrease by 16.33%         Salary growth rate

        Rata-rata durasi kewajiban imbalan pasti adalah             The weighted average duration of the defined
        9,7 tahun.                                                  benefit obligation is 9.7 years.
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CATATAN ATAS LAPORAN KEUANGAN                                                 NOTES TO THE CONSOLIDATED FINANCIAL                                 CATATAN ATAS LAPORAN KEUANGAN                                    NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN                                                                                             STATEMENTS                              KONSOLIDASIAN                                                                                STATEMENTS
UNTUK TAHUN YANG BERAKHIR                                                                       FOR THE YEAR ENDED                                UNTUK TAHUN YANG BERAKHIR                                                          FOR THE YEAR ENDED
31 DESEMBER 2023 DAN 2022                                                                31 DECEMBER 2023 AND 2022                                31 DESEMBER 2023 DAN 2022                                                   31 DECEMBER 2023 AND 2022
(Dinyatakan dalam jutaan Rupiah,                                                         (Expressed in millions of Rupiah,                        (Dinyatakan dalam jutaan Rupiah,                                            (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                         unless otherwise stated)                         kecuali dinyatakan lain)                                                            unless otherwise stated)


18. MODAL SAHAM                                                     18. SHARE CAPITAL                                                             18. MODAL SAHAM (lanjutan)                                 18. SHARE CAPITAL (continued)

   Modal dasar adalah 22.650.000.000 lembar saham                         The authorised share capital is 22,650,000,000                             Pada tanggal 4 Mei 2016, Grup menerbitkan                  On 4 May 2016, the Group issued 2,137,592,085
   dengan nilai nominal Rp 100 (nilai Rupiah penuh)                       shares, with a par value of Rp 100 (full amount                            2.137.592.085 lembar saham melalui mekanisme               shares through LPO II in respect of a rights issue
   per lembar saham. Modal ditempatkan dan                                Rupiah) per share. Issued and fully paid share                             PUT II dengan HMETD yang tercantum dalam Akta              with Pre-emptive Rights which is reflected in the
   disetor penuh pada tanggal 31 Desember 2023 dan                        capital as at 31 December 2023 and                                         Pernyataan Keputusan Rapat Perubahan Anggaran              Deed of Restatement of Meeting on Amendment of
   31 Desember 2022 adalah 13.128.430.665 lembar                          31 December 2022 was 13,128,430,665 shares.                                Dasar No. 19 tanggal 14 September 2016 yang                Articles of Association No. 19 dated 14 September
   saham.                                                                                                                                            dibuat di hadapan Aryanti Artisari, S.H., M.Kn.,           2016 drawn up before Aryanti Artisari, S.H., M.Kn.,
                                                                                                                                                     Notaris di Jakarta Selatan, yang telah diberitahukan       Notary in South Jakarta which has been notified to
   Komposisi pemegang saham Grup pada tanggal                             The composition of the Group’s shareholders as at                          kepada dan mendapat laporan penerimaan                     and received a notification receipt from the MOLHR
   31 Desember 2023 dan 2022 adalah sebagai                               31 December 2023 and 2022 is as follows:                                   pemberitahuan dari Menkumham berdasarkan                   based on Letter No.AHU-AH.01.03-0081170
   berikut:                                                                                                                                          Surat       No.AHU-AH.01.03-0081170           tanggal      dated     19   September       2016,    which   has
                                                                                                                                                     19 September 2016, didaftarkan pada Daftar Grup            been registered in the Group Register
                                                2023                                      2022                                                       No.AHU-0109020.AH.01.11.Tahun 2016 tanggal                 No.AHU-0109020.AH.01.11.Tahun 2016 dated
                                 Jumlah                                   Jumlah
                                 lembar                                   lembar                                                                     19 September 2016.                                         19 September 2016.
                                 saham/        Jumlah/                    saham/         Jumlah/
                                 Number        Amount                     Number         Amount
                                of shares        (Rp)          %         of shares         (Rp)          %                                           Pada tanggal 31 Maret 2020, Grup menerbitkan               On 31 March 2020, the Group issued 18,052,107
   Axiata Investments                                                                                                     Axiata Investments         18.052.107 lembar saham tambahan sehubungan                shares, being the Grant Date II of Long Term
     (Indonesia) Sdn. Bhd.     8,697,163,762      869,716      66.25%    8,697,163,762      869,716      66.25%    (Indonesia) Sdn. Bhd.
   Dian Siswarini (Presiden                                                                                                     Dian Siswarini       dengan pelaksanaan periode II Program Insentif             Incentive Programme, for the performance result of
     Direktur)                   11,764,622            1,176    0.09%      11,244,622            1,125    0.09%       (President Director)           Jangka Panjang atas kinerja tahun 2017-2019 yang           the year 2017-2019, which is reflected in Deed
   David Arcelus Oses                                                                                                    David Arcelus Oses
     (Direktur)                    3,534,069             354    0.03%        3,409,069             341    0.02%                  (Director)          tercantum     dalam    Akta     No.   30    tanggal        No. 30 dated 23 April 2020 drawn up before Aulia
   Abhijit Jayant Navalekar                                                                                         Abhijit Jayant Navalekar         23 April 2020 yang dibuat di hadapan Aulia Taufani,        Taufani, S.H., Notary in South Jakarta which has
     (Direktur)                    3,125,421             313    0.02%        3,826,021             383   0.03%                   (Director)
   Yessie D. Yosetya                                                                                                        Yessy D. Yosetya         S.H., Notaris di Jakarta Selatan, yang telah               been notified to and received a notification receipt
     (Direktur)                    2,188,845             219   0.02%         3,500,545             350   0.03%                   (Director)          diberitahukan kepada dan mendapat laporan                  from     the    MOLHR       based      on     Letter
   I Gede Darmayusa                                                                                                       I Gede Darmayusa
     (Direktur)                     454,924              45    0.00%          353,924              35    0.00%                   (Director)          penerimaan pemberitahuan dari Menkumham                    No.AHU-AH.01.03-02066335 dated 30 April 2020,
   Feiruz Ikhwan bin Abdul                                                                                           Feiruz Ikhwan bin Abdul         berdasarkan Surat No.AHU-AH.01.03-02066335                 which has been registered in the Group Register
     Malek (Direktur)               222,134              22    0.00%                 -               -        -           Malek (Director)
   Publik (masing-masing                                                                                                   Public (individually      tanggal 30 April 2020, didaftarkan pada Daftar Grup        No.AHU-0076237.AH.01.11.Tahun 2020 dated
     dibawah 5%)               4,353,489,088      435,349      33.16%    4,352,444,922      435,244      33.15%              less than 5%)           No.AHU-0076237.AH.01.11.Tahun 2020 tanggal                 30 April 2020.
   Jumlah saham beredar       13,071,942,865     1,307,194     99.57%   13,071,942,865     1,307,194     99.57%    Total shares outstanding          30 April 2020.
   Saham treasuri                56,487,800            5,649    0.43%      56,487,800            5,649    0.43%             Treasury shares
                                                                                                                                                     Pada tanggal 9 Maret 2021, Grup menerbitkan                On 9 March 2021, the Group issued 18,662,246
   Jumlah saham ditempatkan                                                                                       Number of shares issued            18.662.246 lembar saham tambahan sehubungan                shares, being the Grant Date III of the Long Term
    dan disetor penuh         13,128,430,665     1,312,843      100%    13,128,430,665     1,312,843      100%           and fully paid
                                                                                                                                                     dengan pelaksanaan periode III Program Insentif            Incentive Programme, for the performance result of
   Pada tanggal 10 Maret 2016, Rapat Umum                                 On 10 March 2016, the Extraordinary General                                Jangka Panjang atas kinerja tahun 2018-2020 yang           the year 2018-2020 which is reflected on Deed
   Pemegang       Saham    Luar     Biasa    menyetujui                   Meeting of Shareholders approved the issuance of                           tercantum dalam Akta No. 51 tanggal 30 Maret 2021          No. 51 dated 30 March 2021 drawn before Aulia
   penerbitan Saham Insentif tanpa Hak Memesan                            Incentive Shares without Pre-emptive Rights in the                         yang dibuat di hadapan Aulia Taufani, S.H., Notaris        Taufani, S.H., Notary in South Jakarta which has
   Efek Terlebih Dahulu dalam rangka pelaksanaan                          framework of Grant Date VI of the Long Term                                di Jakarta Selatan, yang telah diberitahukan               been notified to and received a notification
   Tahap VI Program Insentif Jangka Panjang untuk                         Incentive Programme 2010 – 2015 (see Note 19).                             kepada dan mendapat laporan penerimaan                     receipt from the MOLHR based on Letter
   tahun kinerja 2010 – 2015 (lihat Catatan 19).                                                                                                     pemberitahuan dari Menkumham berdasarkan Surat             No.AHU-AH.01.03-0218157 dated 6 April 2021,
                                                                                                                                                     No.AHU-AH.01.03-0218157 tanggal 6 April 2021,              which has been registered in the Group Register
   Pada tanggal 4 April 2016, Grup menerbitkan                            On 4 April 2016 the Group issued 8,986,668                                 didaftarkan       pada         Daftar        Grup          No.AHU-0063209.AH.01.11.Tahun 2021 dated
   8.986.668 lembar saham sehubungan dengan                               shares, being the Grant Date VI of Long Term                               No.AHU-0063209.AH.01.11. Tahun 2021 tanggal                6 April 2021.
   pelaksanaan periode VI Program Insentif Jangka                         Incentive Programme, for the performance result of                         6 April 2021.
   Panjang atas kinerja tahun sebelumnya, yang                            the preceding year, which is reflected in the Deed
   tercantum dalam Akta Pernyataan Keputusan Rapat                        of Restatement of Meeting on Amendment of                                  Pada tanggal 27 Oktober 2021, Axiata Investment            On 27 October 2021, Axiata Investment
   Perubahan Anggaran Dasar No. 73 tanggal                                Articles of Association No. 73 dated 24 May 2016                           (Indonesia) Sdn. Bhd. telah selesai mengalihkan            (Indonesia) Sdn. Bhd. has completed the transfer
   24 Mei 2016 yang dibuat di hadapan Aryanti Artisari,                   drawn up before Aryanti Artisari, S.H., M.Kn.,                             saham sebesar 533.409.349 lembar (setara dengan            of 533,409,349 shares (equivalent to 4.97% of the
   S.H., M.Kn., Notaris di Jakarta Selatan, yang telah                    Notary in South Jakarta which has been notified to                         4,97% kepemilikan atas Grup) melalui penjualan             Group’s ownership) through a sale to Ferrymount
   diberitahukan kepada dan mendapat laporan                              and received a notification receipt from the MOLHR                         kepada Ferrymount Investments Limited.                     Investments Limited.
   penerimaan pemberitahuan dari Menkumham                                based on Letter No.AHU-AH.01.03-0051578 dated
   berdasarkan    Surat    No.AHU-AH.01.03-0051578                        26 May 2016, which has been registered in the
   tanggal 26 Mei 2016, didaftarkan pada Daftar Grup                      Group Register No.AHU-0064430.AH.01.11.Tahun
   No.AHU-0064430.AH.01.11.Tahun 2016 tanggal                             2016 dated 26 May 2016.
   26 Mei 2016.
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CATATAN ATAS LAPORAN KEUANGAN                                  NOTES TO THE CONSOLIDATED FINANCIAL                   CATATAN ATAS LAPORAN KEUANGAN                                                                          NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN                                                                              STATEMENTS                KONSOLIDASIAN                                                                                                                      STATEMENTS
UNTUK TAHUN YANG BERAKHIR                                                        FOR THE YEAR ENDED                  UNTUK TAHUN YANG BERAKHIR                                                                                                FOR THE YEAR ENDED
31 DESEMBER 2023 DAN 2022                                                 31 DECEMBER 2023 AND 2022                  31 DESEMBER 2023 DAN 2022                                                                                         31 DECEMBER 2023 AND 2022
(Dinyatakan dalam jutaan Rupiah,                                          (Expressed in millions of Rupiah,          (Dinyatakan dalam jutaan Rupiah,                                                                                  (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                          unless otherwise stated)           kecuali dinyatakan lain)                                                                                                  unless otherwise stated)


18. MODAL SAHAM (lanjutan)                               18. SHARE CAPITAL (continued)                               19. TAMBAHAN MODAL DISETOR (lanjutan)                                                       19. ADDITIONAL PAID-IN CAPITAL (continued)

   Berdasarkan peraturan OJK No. 2/POJK.04/2013             Based on OJK's regulation No. 2/POJK.04/2013                Rincian tambahan modal disetor pada tanggal                                                    Details of the additional paid-in capital as at
   dan surat edaran OJK No. 3/SEOJK.04/2020                 and OJK's circular letter No. 3/SEOJK.04/2020               31 Desember 2023 adalah sebagai berikut:                                                       31 December 2023 are as follows:
   tentang pembelian kembali saham, Grup dapat              related to shares buyback, the Group is allowed to                                                                                                                              Cadangan
   membeli kembali paling banyak 20% dari modal             buyback a maximum of 20% of its issued and paid-                                Sebelum          Penawaran        Penawaran          Penawaran            Penawaran            kompensasi
                                                                                                                                           penawaran            umum             umum               umum                 umum             berbasis saham/ Saham
   disetor, dengan ketentuan bahwa paling sedikit           up capital, provided that at least 7.5% of its issued                          umum/Prior         perdana/         terbatas I/        terbatas II/        terbatas III/         Reserve for   treasuri/
                                                                                                                                            to public       Initial public   Limited public     Limited public       Limited public        share-based    Treasury        Jumlah/
   7,5% dari modal disetor tetap dimiliki oleh publik.      and paid-up capital continues to be held by the                                  offering          offering         offering I         offering II         offering III       compensation     shares          Total
   Pembelian kembali saham ini dapat dilakukan dalam        public. This shares buyback can be performed up
                                                                                                                        Tambahan modal                                                                                                                                                  Additional paid-in
   tiga bulan setelah tanggal Pengungkapan Fakta            to three months from the date when the Group                  disetor                       -       2,712,250          2,694,200          6,519,656            4,759,437           312,402                -   16,997,945              capital
   Material (”tanggal Keterbukaan Informasi”) ke OJK        publishes its Disclosure on Material Information or         Biaya penerbitan                                                                                                                                                  Share issuance
                                                                                                                          saham                         -         (44,815)           (48,988)           (58,187)             (61,256)            (1,691)              -     (214,937)              costs
   pada 6 April 2020 (”periode pembelian kembali            Facts ("Announcement Date") to OJK, dated                                                                                                                                                                                      Exchange rate
                                                                                                                        Perbedaan kurs                                                                                                                                                   difference due
   saham). Grup telah melakukan pembelian kembali           6 April 2020 (”the buyback period"). The Group has           dari modal                                                                                                                                                            to paid-in
   56.487.800 lembar saham atau setara dengan               executed the shares buyback for 56,487,800                   yang disetor
                                                                                                                        Saham treasuri
                                                                                                                                                11,730
                                                                                                                                                     -
                                                                                                                                                                   12,519
                                                                                                                                                                        -
                                                                                                                                                                                      (1,264)
                                                                                                                                                                                           -
                                                                                                                                                                                                                 -
                                                                                                                                                                                                                 -
                                                                                                                                                                                                                                      -
                                                                                                                                                                                                                                      -
                                                                                                                                                                                                                                                      -
                                                                                                                                                                                                                                                      -
                                                                                                                                                                                                                                                                    -
                                                                                                                                                                                                                                                              108,503
                                                                                                                                                                                                                                                                             22,985
                                                                                                                                                                                                                                                                            108,503
                                                                                                                                                                                                                                                                                                  capital
                                                                                                                                                                                                                                                                                         Treasury shares
   0,53% dari jumlah saham yang ditempatkan dan             shares or equal to 0.53% of the number of shares
                                                                                                                        Jumlah tambahan                                                                                                                                                  Total additional
   disetor penuh dengan jumlah pembayaran sebesar           issued and fully paid with a total payment of                 modal disetor         11,730          2,679,954          2,643,948          6,461,469            4,698,181           310,711        108,503     16,914,496     paid-in capital
   Rp 134.445 dari tanggal Keterbukaan Informasi            Rp 134,445 from the Announcement Date up to
   sampai dengan 6 Juli 2020.                               6 July 2020.
                                                                                                                     20. DIVIDEN                                                                                 20. DIVIDENDS
   Pada tanggal 6 Desember 2022, Grup menerbitkan           On 6 December 2022, the Group issued
   2.403.755.889 lembar saham dengan sehubungan             2,403,755,889 shares, being the execution of                Rapat Umum Pemegang Saham pada tanggal                                                         The General Meeting of the Shareholders on
   dengan pelaksanaan Penambahan Modal dengan               Capital Increase by Providing Pre-emptive Rights            5 Mei 2023 telah menyetujui pembagian dividen kas                                              5 May 2023 approved the distribution of a cash
   Memberikan Hak Memesan Efek Terlebih Dahulu III          III (PMHMETD III), which is planned and reflected           sebesar Rp 42 (nilai Rupiah penuh) per saham atau                                              dividend of Rp 42 (full amount Rupiah) per share or
   (PMHMETD III), sesuai yang direncanakan dan              in the Deed of Minutes of Extraordinary General             dengan jumlah keseluruhan sebesar Rp 549.023                                                   totalling Rp 549,023 relating to the 2022 financial
   tercantum dalam Akta Berita Acara Rapat Umum             Meeting of Shareholders No. 16 dated                        untuk tahun buku 2022. Seluruh dividen telah                                                   year. The entire amount was fully paid in May
   Pemegang Saham Luar Biasa No. 16 tanggal                 16 August 2022 drawn up before Aulia Taufani,               dibayarkan pada bulan Mei 2023.                                                                2023.
   16 Agustus 2022 yang dibuat di hadapan Aulia             S.H., M.Kn., Notary in South Jakarta which has
   Taufani, S.H., M.Kn., Notaris di Jakarta Selatan,        been notified to and received a notification receipt        Rapat Umum Pemegang Saham pada tanggal                                                         The General Meeting of the Shareholders on
   yang telah diberitahukan kepada dan mendapat             from     the    MOLHR       based      on     Letter        22 April 2022 telah menyetujui pembagian dividen                                               22 April 2022 approved the distribution of a cash
   laporan    penerimaan      pemberitahuan     dari        No.AHU-00081.AH.02.02 dated 16 August 2022.                 kas sebesar Rp 51 (nilai Rupiah penuh) per saham                                               dividend of Rp 51 (full amount Rupiah) per share or
   Menkumham             berdasarkan          Surat                                                                     atau    dengan    jumlah    keseluruhan  sebesar                                               totalling Rp 544,078 relating to the 2021 financial
   No.AHU-00081.AH.02.02 tanggal 16 Agustus 2022.                                                                       Rp 544.078 untuk tahun buku 2021. Seluruh dividen                                              year. The entire amount was fully paid in May
                                                                                                                        telah dibayarkan pada bulan Mei 2022.                                                          2022.

19. TAMBAHAN MODAL DISETOR                               19. ADDITIONAL PAID-IN CAPITAL
                                                                                                                     21. SALDO LABA YANG                            TELAH          DITENTUKAN                    21. APPROPRIATED RETAINED EARNINGS
                                            2023             2022                                                        PENGGUNAANNYA

   Tambahan modal disetor                  16,997,945       16,997,945                 Additional paid-in capital       Berdasarkan Undang-Undang Perseroan Terbatas,                                                  Under Indonesian Company Law, the Group is
   Saham treasuri                             108,503          108,503                         Treasury shares          Grup diharuskan untuk membuat penyisihan                                                       required to set up a statutory reserve amounting up
   Biaya penerbitan saham                    (214,937)        (214,937)                    Share issuance cost          cadangan wajib hingga sekurang-kurangnya 20%                                                   to at least 20% of the issued and paid-up capital.
   Perbedaan kurs dari modal                                                           Exchange rate difference         dari jumlah modal yang ditempatkan dan disetor
     disetor                                   22,985           22,985                  due to paid-in capital          penuh.

   Jumlah tambahan modal disetor           16,914,496       16,914,496            Total additional paid-in capital      Rapat Umum Pemegang Saham Tahunan tanggal                                                      The Annual General Meeting of Shareholders
                                                                                                                        5 Mei 2023 telah menyetujui penambahan                                                         dated 5 May 2023, which was overseen approved
   Melalui PMHMETD III pada bulan Desember 2022,            Through the PMHMETD III in December 2022, the               penyisihan cadangan wajib Grup masing-masing                                                   an increase in the Group’s statutory reserve
   Grup menerima Rp 4.999.812.249.120 (nilai Rupiah         Group received Rp 4,999,812,249,120 (full amount            sebesar Rp 100 untuk tahun buku 2023. Saldo laba                                               amounting to Rp 100 for 2023 financial year. The
   penuh) untuk penerbitan 2.403.755.889 lembar             Rupiah) for the issuance of 2,403,755,889 shares            dicadangkan Grup pada tanggal 31 Desember 2023                                                 balance of the appropriated retained earnings of
   saham dengan nilai nominal Rp 100 (nilai Rupiah          with a nominal value amounting to Rp 100 (full              dan 2022 masing-masing adalah sebesar Rp 1.300                                                 the Group as at 31 December 2023 and 2022 was
   penuh) per lembar saham.                                 amount Rupiah) per share.                                   dan Rp 1.200.                                                                                  Rp 1,300 and Rp 1,200, respectively.
Page 218
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CATATAN ATAS LAPORAN KEUANGAN                                             NOTES TO THE CONSOLIDATED FINANCIAL                          CATATAN ATAS LAPORAN KEUANGAN                               NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN                                                                                         STATEMENTS                       KONSOLIDASIAN                                                                           STATEMENTS
UNTUK TAHUN YANG BERAKHIR                                                                   FOR THE YEAR ENDED                         UNTUK TAHUN YANG BERAKHIR                                                     FOR THE YEAR ENDED
31 DESEMBER 2023 DAN 2022                                                            31 DECEMBER 2023 AND 2022                         31 DESEMBER 2023 DAN 2022                                              31 DECEMBER 2023 AND 2022
(Dinyatakan dalam jutaan Rupiah,                                                     (Expressed in millions of Rupiah,                 (Dinyatakan dalam jutaan Rupiah,                                       (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                     unless otherwise stated)                  kecuali dinyatakan lain)                                                       unless otherwise stated)


22. LABA BERSIH          PER     SAHAM        DASAR        DAN     22. BASIC AND DILUTED EARNINGS PER SHARE                            23. PENDAPATAN (lanjutan)                            23. REVENUES (continued)
    DILUSIAN
                                                                                                                                                                                2023            2022
                                                    2023               2022
                                                                                                                                                                                                                              GSM mobile and
   Laba tahun berjalan                              1,284,448           1,121,188                              Profit for the year        Jasa GSM mobile dan                                                              telecommunication
                                                                                                                                            jaringan telekomunikasi                                                        network services
   Rata-rata tertimbang jumlah lembar                                                            Weighted average number of               Pendapatan dari kontrak                                                        Revenue from contract
     saham biasa yang beredar         13,071,942,865               10,724,701,049               ordinary shares outstanding                 dengan pelanggan                   31,807,993      28,896,188                      with customers
                                                                                                                                          Pendapatan lainnya:                                                        Revenue from other source:
   Laba bersih per saham dasar dan                                                              Basic and diluted earnings per            - Sewa operasi                           13,648          34,070                    Operating rental -
     dilusian (nilai Rupiah penuh)                           98                105               share (full amount Rupiah)
                                                                                                                                                                               31,821,641      28,930,258
   Pada setiap tanggal pelaporan, tidak ada efek                       As at each reporting date, there were no dilutive
   berpotensi saham yang dapat menimbulkan                             potential ordinary shares that would give rise to a                Managed service dan jasa                                                   Managed and information
   pengaruh dilusi pada laba bersih per saham Grup.                    dilution of earnings per share of the Group.                         teknologi informasi                                                        technology services
                                                                                                                                          Pendapatan dari kontrak                                                       Revenue from contract
                                                                                                                                            dengan pelanggan                      501,010         211,736                    with customers
23. PENDAPATAN                                                     23. REVENUES
                                                                                                                                                                                  501,010         211,736
                                                    2023               2022
                                                                                                                                                                               32,322,651      29,141,994
   Data dan layanan digital1                       29,401,276         26,546,951                    Data and digital services1
   Percakapan dan SMS                               1,004,943          1,049,370                              Voice and SMS               Waktu pengakuan pendapatan                                                         Timing of revenue
   Jasa interkoneksi dan jasa                                                                       Interconnection and other              dari kontrak dengan                                                     recognition from contract
     telekomunikasi lainnya2                        1,429,933           1,364,947              telecommunication services2                 pelanggan                                                                          with customers
                                                                                                                                                                                                                                GSM mobile and
                                                   31,836,152         28,961,268                                                          Jasa GSM mobile dan                                                              telecommunication
                                                                                                                                            jaringan telekomunikasi                                                          network services
   Dikurangi: Diskon pendapatan                        (14,511)           (31,010)                     Less: Revenue discount               - Pada suatu titik waktu              492,319       1,051,521                 At a point in time -
                                                                                                                                            - Pada suatu periode waktu         31,315,674      27,844,667                         Over time -
                                                   31,821,641         28,930,258
                                                                                                                                                                               31,807,993      28,896,188
   Managed service dan jasa                                                                       Managed and information
     teknologi informasi                                                                             technology services                  Managed service dan jasa                                                     Managed and information
   Managed service                                    411,204             180,260                            Managed service               teknologi informasi                                                           technology services
   Jasa teknologi informasi                            89,806              31,476              Information technology service              - Pada suatu periode waktu             501,010         211,736                       Over time -

                                                      501,010             211,736                                                                                                 501,010         211,736

   Jumlah pendapatan                               32,322,651         29,141,994                                   Total revenue                                               32,309,003      29,107,924

   1 Porsi pendapatan data dan layanan digital yang berasal dari      1. Portion of data and digital services revenue derived from                                              2023            2022
      sistem teknologi informasi yang kompleks untuk tahun yang          complex information technology systems for the year periods
      berakhir pada tanggal 31 Desember 2023 dan 2022 masing-            ended 31 December 2023 and 2022 amounting to
      masing sebesar Rp 27.672.266 dan Rp 25.608.078.                    Rp 27,672,266 and Rp 25,608,078 respectively.                    Aset kontrak:                                                                       Contract assets:
   2. Termasuk pendapatan bundling perangkat untuk tahun yang         2. Including device bundling revenue for the periods ended 31       - Pihak ketiga                           81,847          31,533                       Third parties -
      berakhir pada tanggal 31 Desember 2023 dan 2022 masing-            December 2023 and 2022 amounting to Rp 83,831 and
      masing sebesar Rp 83.831 dan Rp 443.644.                           Rp 443,644 respectively.
                                                                                                                                                                                   81,847          31,533
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CATATAN ATAS LAPORAN KEUANGAN                                                  NOTES TO THE CONSOLIDATED FINANCIAL                        CATATAN ATAS LAPORAN KEUANGAN                                 NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN                                                                                              STATEMENTS                     KONSOLIDASIAN                                                                             STATEMENTS
UNTUK TAHUN YANG BERAKHIR                                                                        FOR THE YEAR ENDED                       UNTUK TAHUN YANG BERAKHIR                                                       FOR THE YEAR ENDED
31 DESEMBER 2023 DAN 2022                                                                 31 DECEMBER 2023 AND 2022                       31 DESEMBER 2023 DAN 2022                                                31 DECEMBER 2023 AND 2022
(Dinyatakan dalam jutaan Rupiah,                                                          (Expressed in millions of Rupiah,               (Dinyatakan dalam jutaan Rupiah,                                         (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                          unless otherwise stated)                kecuali dinyatakan lain)                                                         unless otherwise stated)


23. PENDAPATAN (lanjutan)                                               23. REVENUES (continued)                                          24. BEBAN INFRASTRUKTUR, PENJUALAN DAN               24. INFRASTRUCTURE, SALES AND MARKETING
                                                                                                                                              PEMASARAN DAN UMUM DAN ADMINISTRASI                  AND   GENERAL    AND  ADMINISTRATIVE
   Mutasi dari aset kontrak adalah sebagai berikut:                        The movement of contract assets is as follows:                                                                          EXPENSES

                                                       2023                 2022                                                             a.   Beban infrastruktur                              a.    Infrastructure expenses

   Saldo awal                                             31,533                 9,170                            Beginning balance                                                2023            2022
   Penambahan                                            349,452               190,927                                       Addition
   Dialihkan ke piutang usaha                           (208,990)             (149,390)                 Transfer to trade receivables             Lisensi                          4,026,019        3,999,338                               License fee
   Amortisasi sebagai beban                                                                                             Amortised as              Sewa dan jasa                    2,109,300        1,029,456                      Rental and services
     (Catatan 8)                                             (90,148)          (19,174)                          expense (Note 8)                 Utilitas                         1,502,154        1,393,947                                   Utilities
                                                                                                                                                  Perbaikan dan pemeliharaan       1,358,173        1,311,206                   Repair and maintenance
   Saldo akhir                                               81,847             31,533                                   Ending balance
                                                                                                                                                  Jumlah beban                                                                       Total infrastructure
                                                       2023                 2022                                                                    infrastruktur                  8,995,646        7,733,947                                 expense

   Liabilitas kontrak*:                                                                                          Contract liabilities*:           Lihat Catatan 29 untuk informasi mengenai              See Note 29 for related parties information.
                                                                                                                     GSM mobile and               pihak-pihak berelasi.
   Jasa GSM mobile dan                                                                                             telecommunication
     jaringan telekomunikasi                                                                                      network services           b.   Beban penjualan dan pemasaran                    b.    Sales and marketing expenses
     - Pihak ketiga                                    2,230,436            2,453,662                                Third parties -
                                                                                                                                                                                   2023            2022
                                                       2,230,436            2,453,662
                                                                                                                                                  Komisi penjualan                 1,914,867        2,067,160                         Sales commission
   Managed service dan jasa                                                                                 Managed and information               Iklan dan promosi                  448,290          470,571                 Advertising and promotion
    teknologi informasi                                                                                       technology services                 Jasa manajemen                                                                 Customer relationship
    - Pihak ketiga                                            4,156             15,846                             Third parties -                   hubungan pelanggan               91,618             80,267                management services

                                                              4,156             15,846                                                            Jumlah beban penjualan                                                                Total sales and
                                                                                                                                                    dan pemasaran                  2,454,775        2,617,998                     marketing expenses
                                                       2,234,592            2,469,508
                                                                                                                                             c.   Beban umum dan administrasi                      c.    General and administrative expenses
   * Disajikan sebagai bagian dari “Pendapatan tangguhan”.                  * Presented as part of “Deferred revenue”.
                                                                                                                                                                                   2023            2022
   Mutasi dari liabilitas kontrak adalah sebagai berikut:                  The movement of contract liabilities is as follows:
                                                                                                                                                  Cadangan penurunan nilai                                                    Provision for impairment of
                                                       2023                 2022                                                                    piutang usaha (Catatan 4)        103,951             45,245             trade receivables (Note 4)
                                                                                                                                                  Jasa profesional                    98,387             89,596                    Professional services
   Saldo awal                                          2,469,508            2,387,075                            Beginning balance                Sewa                                63,678             70,798                                    Rental
   Pendapatan yang diakui dari                                                                        Revenue recognised from the                 Lain-lain                          147,024            147,059                                   Others
     saldo liabilitas kontrak                                                                             contract liabilities at the
     pada awal tahun                                  (2,442,586)           (2,375,993)                     beginning of the year                 Jumlah beban umum                                                                    Total general and
   Kenaikan yang disebabkan                                                                         Increase due to cash, excluding                 dan administrasi                 413,040            352,698               administrative expenses
     oleh kas, di luar yang diakui                                                                           amounts recognised
     sebagai pendapatan selama                                                                                 as revenue during                  Lihat Catatan 29 untuk informasi mengenai              See Note 29 for related parties information.
     tahun berjalan                                    2,207,670            2,458,426                                       the year              pihak-pihak berelasi.

                                                       2,234,592            2,469,508

   Kewajiban pelaksanaan tersisa yang belum dipenuhi                       The remaining unsatisfied performance obligation
   akan dipenuhi antara tahun 2024 dan 2025.                               will be satisfied between 2024 and 2025.

   Lihat Catatan 29 untuk informasi mengenai pihak-                        See Note 29 for related parties information.
   pihak berelasi.
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CATATAN ATAS LAPORAN KEUANGAN                                  NOTES TO THE CONSOLIDATED FINANCIAL                  CATATAN ATAS LAPORAN KEUANGAN                                   NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN                                                                              STATEMENTS               KONSOLIDASIAN                                                                               STATEMENTS
UNTUK TAHUN YANG BERAKHIR                                                        FOR THE YEAR ENDED                 UNTUK TAHUN YANG BERAKHIR                                                         FOR THE YEAR ENDED
31 DESEMBER 2023 DAN 2022                                                 31 DECEMBER 2023 AND 2022                 31 DESEMBER 2023 DAN 2022                                                  31 DECEMBER 2023 AND 2022
(Dinyatakan dalam jutaan Rupiah,                                          (Expressed in millions of Rupiah,         (Dinyatakan dalam jutaan Rupiah,                                           (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                          unless otherwise stated)          kecuali dinyatakan lain)                                                           unless otherwise stated)


25. BEBAN   INTERKONEKSI              DAN     BEBAN     25. INTERCONNECTION          AND     OTHER      DIRECT      27. BIAYA KEUANGAN                                      27. FINANCE COSTS
    LANGSUNG LAINNYA                                        EXPENSES
                                                                                                                                                               2023             2022
                                            2023            2022
                                                                                                                       Bunga atas pinjaman                                                                  Interest on borrowings
   Beban interkoneksi                         633,594         497,586                  Interconnection expense           dan liabilitas sewa                   2,898,754        2,740,729                    and lease liabilities
   Kewajiban pelayanan universal                                                     Universal service obligation      Lain-lain                                  41,225           36,656                                   Others
     dan biaya hak pengelolaan                                                          and concession fee of
     jasa telekomunikasi                      547,774         500,233             telecommunication services           Jumlah biaya keuangan                   2,939,979        2,777,385                       Total finance costs
   Sewa jaringan                              528,862         250,479                                Leased line
   Paket perdana dan voucher                  418,906         246,257                  Starter pack and voucher        Lihat Catatan 29 untuk informasi mengenai pihak-        See Note 29 for related parties information.
   Value added services                       408,200         626,054                     Value added services         pihak berelasi.
   Biaya jasa manajemen atas                                                                  Mobile advertising
     periklanan mobile                        290,400                -                   managed service fee
   Pembelian perangkat bundling               156,322          642,758             Purchase of bundled devices      28. PERPAJAKAN                                          28. TAXATION
   Lain-lain                                  188,162          113,110                                    Others
                                                                                                                       a.   Pajak dibayar dimuka                               a.   Prepaid taxes
   Jumlah beban interkoneksi dan                                                      Total interconnection and
     beban langsung lainnya                 3,172,220        2,876,477                 other direct expenses                                                   2023             2022

   Lihat Catatan 29 untuk informasi mengenai pihak-         See Note 29 for related parties information.                    Pajak penghasilan badan:                                                       Corporate income tax:
   pihak berelasi.                                                                                                          Perusahaan                                                                             The Company
                                                                                                                            - 2022                                52,122            52,122                               2022 -
                                                                                                                            - 2021                                     -             8,903                               2021 -
26. BEBAN   GAJI        DAN        KESEJAHTERAAN        26. SALARIES       AND      EMPLOYEE         BENEFITS               - 2020                                     -            13,935                               2020 -
    KARYAWAN                                                EXPENSES
                                                                                                                                                                  52,122            74,960
                                            2023            2022
                                                                                                                            Pajak lainnya:                                                                           Other taxes:
   Jumlah beban karyawan                                                                   Total employee costs             Perusahaan                                                                              The Company
     (termasuk karyawan alih daya):                                                   (including outsourcing):              - Pajak Pertambahan Nilai                                                           Value added tax -
     - Gaji dan tunjangan                   1,328,078        1,254,551             Salaries and allowances -                    (”PPN”) – bersih                  30,572                  -                      (”VAT”) – net
     - Penyisihan imbalan                                                                      Provision for -
        kerja                                  49,797           45,293                   employee benefits                  Entitas Anak                                                                               Subsidiary
     - Pembayaran kepada                                                                Payment to defined -                - Pajak Pertambahan Nilai                                                           Value added tax -
        program pensiun iuran pasti            24,367           25,685            pension plan contribution                      (”PPN”) – bersih                       -            3,455                       (”VAT”) – net

   Beban gaji dan kesejahteraan                                                           Salaries and employee                                                   30,572             3,455
     karyawan (termasuk                                                                     benefits expenses
     karyawan alih daya)                    1,402,242        1,325,529                 (including outsourcing)                                                    82,694            78,415

   Jumlah karyawan (tidak diaudit) pada tanggal             The number of employees (unaudited) as at                  b.   Utang pajak                                         b. Taxes payable
   31 Desember 2023 dan 2022, masing-masing                 31 December 2023 dan 2022 was 1,966 and 1,878
   adalah 1.966 dan 1.878 orang.                            employees, respectively.                                                                           2023             2022

   Lihat Catatan 29 untuk informasi mengenai pihak-         See Note 29 for related parties information.                    Pajak penghasilan badan:                                                       Corporate income tax:
   pihak berelasi.                                                                                                          Perusahaan                                                                             The Company
                                                                                                                            - Pasal 29                            56,569                  -                           Article 29 -

                                                                                                                            Entitas anak                                                                                Subsidiary
                                                                                                                            - Pasal 29                             1,251             4,135                             Article 29 -

                                                                                                                                                                  57,820             4,135
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CATATAN ATAS LAPORAN KEUANGAN                                   NOTES TO THE CONSOLIDATED FINANCIAL             CATATAN ATAS LAPORAN KEUANGAN                                      NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN                                                                               STATEMENTS          KONSOLIDASIAN                                                                                  STATEMENTS
UNTUK TAHUN YANG BERAKHIR                                                         FOR THE YEAR ENDED            UNTUK TAHUN YANG BERAKHIR                                                            FOR THE YEAR ENDED
31 DESEMBER 2023 DAN 2022                                                  31 DECEMBER 2023 AND 2022            31 DESEMBER 2023 DAN 2022                                                     31 DECEMBER 2023 AND 2022
(Dinyatakan dalam jutaan Rupiah,                                           (Expressed in millions of Rupiah,    (Dinyatakan dalam jutaan Rupiah,                                              (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                           unless otherwise stated)     kecuali dinyatakan lain)                                                              unless otherwise stated)


28. PERPAJAKAN (lanjutan)                             28. TAXATION (continued)                                  28. PERPAJAKAN (lanjutan)                                 28. TAXATION (continued)

   b.   Utang pajak (lanjutan)                            b. Taxes payable (continued)                             c.   Beban pajak penghasilan (lanjutan)                   c.     Income tax expense (continued)

                                         2023             2022                                                          Rekonsiliasi antara beban pajak penghasilan                 The reconciliation between the Group’s
                                                                                                                        Grup dengan hasil perkalian laba akuntansi                  income tax expense and the applicable tax
        Pajak lainnya:                                                                         Other taxes:             Grup sebelum pajak penghasilan dan tarif pajak              rate on the Group’s profit before income tax for
        Perusahaan                                                                            The Company               yang berlaku untuk tahun yang berakhir pada                 the year ended 31 December 2023 and 2022
        - Pajak Pertambahan Nilai                                                         Value added tax -             tanggal 31 Desember 2023 dan 2022 adalah                    is as follows:
            (”PPN”) – bersih                     -              46,746                     (”VAT”) – net                sebagai berikut:
        - Pajak penghasilan Pasal 21        40,055              38,409                Income tax Article 21 -
        - Pajak penghasilan Pasal 23        83,960              63,397                Income tax Article 23 -                                                2023             2022

                                           124,015             148,552                                                  Laba sebelum
                                                                                                                          pajak penghasilan                  1,704,517        1,353,030                    Profit before income tax
        Entitas anak                                                                              Subsidiary
        - Pajak Pertambahan Nilai                                                         Value added tax -             Penyesuaian:                                                                                    Adjustment:
             (”PPN”) – bersih                4,762                   -                     (”VAT”) – net                - Pajak final                           40,894             66,913                                Final tax -
        - Pajak penghasilan Pasal 21           262                 233                Income tax Article 21 -           - Bagian atas rugi/(laba) bersih                                                     Share of loss/(profit) -
        - Pajak penghasilan Pasal 23           328                 804                Income tax Article 23 -               dari entitas asosiasi              191,493              (3,838)                    from associate

                                             5,352                1,037                                                 Laba sebelum pajak
                                                                                                                          penghasilan setelah                                                                  Profit before income
                                           129,367             149,589                                                    penyesuaian                        1,936,904        1,416,105                      tax after adjustment

   c.   Beban pajak penghasilan                           c.     Income tax expense                                     Beban pajak
                                                                                                                          dihitung pada tarif                                                              Tax expense calculated
                                         2023             2022                                                            pajak efektif                       (426,119)           (311,543)                 at effective tax rates
                                                                                                                        Pendapatan kena                                                                              Income subject
        Perusahaan                                                                             The Company                pajak final - bersih                 112,025            118,394                         to final tax - net
        Kini                              (243,287)            (105,338)                              Current           Beban yang tidak
        Tangguhan                                                                                    Deferred             dapat dikurangkan                    (17,558)            (38,693)               Non-deductible expenses
        - Tahun berjalan                   (78,493)            (120,504)                       For the year -           Penyesuaian tahun sebelumnya           (88,417)                  -                  Prior year adjustments
        Penyesuaian tahun sebelumnya       (88,417)                   -                Prior year adjustments
                                                                                                                        Jumlah beban                                                                               Total income tax
        Beban pajak penghasilan           (410,197)            (225,842)                 Income tax expense               pajak penghasilan                   (420,069)           (231,842)                              expense

        Entitas anak                                                                            Subsidiary
        Kini                               (10,966)              (8,193)                             Current
        Tangguhan                                                                                   Deferred
        - Tahun berjalan                     1,094                2,193                       For the year -

        Beban pajak penghasilan             (9,872)              (6,000)                 Income tax expense

        Konsolidasian                                                                          Consolidated
        Kini                              (254,253)            (113,531)                              Current
        Tangguhan                                                                                    Deferred
        - Tahun berjalan                   (77,399)            (118,311)                       For the year -
        Penyesuaian tahun sebelumnya       (88,417)                   -                Prior year adjustments

        Beban pajak penghasilan           (420,069)            (231,842)                 Income tax expense
Page 222
                                              PT XL AXIATA Tbk                                                                                                                   PT XL AXIATA Tbk
                                      DAN ENTITAS ANAK/AND SUBSIDIARY                                                                                                    DAN ENTITAS ANAK/AND SUBSIDIARY

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CATATAN ATAS LAPORAN KEUANGAN                                       NOTES TO THE CONSOLIDATED FINANCIAL                   CATATAN ATAS LAPORAN KEUANGAN                                                       NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN                                                                                   STATEMENTS                KONSOLIDASIAN                                                                                                   STATEMENTS
UNTUK TAHUN YANG BERAKHIR                                                             FOR THE YEAR ENDED                  UNTUK TAHUN YANG BERAKHIR                                                                             FOR THE YEAR ENDED
31 DESEMBER 2023 DAN 2022                                                      31 DECEMBER 2023 AND 2022                  31 DESEMBER 2023 DAN 2022                                                                      31 DECEMBER 2023 AND 2022
(Dinyatakan dalam jutaan Rupiah,                                               (Expressed in millions of Rupiah,          (Dinyatakan dalam jutaan Rupiah,                                                               (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                               unless otherwise stated)           kecuali dinyatakan lain)                                                                               unless otherwise stated)


28. PERPAJAKAN (lanjutan)                                  28. TAXATION (continued)                                       28. PERPAJAKAN (lanjutan)                                                  28. TAXATION (continued)

   c.   Beban pajak penghasilan (lanjutan)                    c.     Income tax expense (continued)                          c.   Beban pajak penghasilan (lanjutan)                                     c.   Income tax expense (continued)

                                             2023              2022                                                               Dalam laporan keuangan konsolidasian ini,                                   In these consolidated financial statements, the
                                                                                                                                  jumlah penghasilan kena pajak untuk tahun                                   amount of taxable income for the year ended
        Laba sebelum pajak                                                                                                        yang berakhir pada 31 Desember 2023 dan                                     31 December 2023 and 2022 is based on
          penghasilan setelah                                                                   Profit before income
                                                                                                                                  2022 didasarkan atas perhitungan sementara.                                 preliminary calculations. These amounts may
          penyesuaian                         1,936,904            1,416,105                  tax after adjustment
                                                                                                                                  Jumlah tersebut mungkin berbeda dari laba                                   differ from taxable income reported in the
        Perbedaan temporer:                                                                   Temporary differences:              kena pajak yang dilaporkan dalam Surat                                      corporate income tax returns.
        - Selisih antara penyusutan                                                 Difference between accounting -               Pemberitahuan    Tahunan     (“SPT”) pajak
            dan amortisasi                                                                  and tax depreciation                  penghasilan badan.
            akuntansi dan pajak                (146,611)            (538,316)                   and amortisation
        - Sewa                                 (101,995)             587,332                               Leasing -              Jumlah laba kena pajak untuk tahun yang                                     The amount of taxable income for the year
        - Selisih antara laba                                                       Difference between accounting -               berakhir pada 31 Desember 2022 menjadi                                      ended 31 December 2022 is becoming the
            pelepasan aset tetap                                                                 and tax gain on
                                                                                                                                  dasar pengisian SPT pajak penghasilan badan                                 basis to fill in the corporate income tax return
            akuntansi dan pajak                 (39,790)             (63,489)                 disposal of assets
        - Beban yang masih                                                                                                        tahun 2022 yang telah disampaikan Grup                                      for 2022 fiscal year which has been submitted
            harus dibayar                        (4,214)             (74,145)                   Accrued expenses      -           kepada Direktorat Jenderal Pajak (“DJP”) pada                               to Directorate General of Taxation (“DGT”) on
        - Cadangan kerugian                                                               Provision for receivables   -           tanggal 20 Juni 2023.                                                       20 June 2023.
            penurunan nilai piutang             (34,382)             33,555                          impairment
        - Provisi penghentian                                                                   Provision for lease   -      d.   (Liabilitas)/aset pajak tangguhan                                      d.   Deferred tax (liabilities)/assets
            sewa                                (13,359)             (61,966)                        termination
        - Penyisihan imbalan                                                               Provision for employee     -                                                          (Dibebankan)/         Dikreditkan
            karyawan                            (11,464)             (14,393)                              benefits                                                                dikreditkan          pada laba
                                                                                                                                                                                  pada laporan        komprehensif
                                               (351,815)            (131,422)                                                                                                        laba rugi/          lainnya/
                                                                                                                                                                                    (Charged)/          Credited
                                                                                                                                                                                      credited           to other
        Perbedaan tetap:                                                                     Permanent differences:                                                                to the profit     comprehensive
        - Beban yang tidak dapat                                                                  Non-deductible -                                                2022                 or loss           income             2023
            dikurangkan                          79,809             175,871                         expenses
        - Pendapatan kena                                                                      Income subject to -                Perusahaan:                                                                                                             The Company:
            pajak final                        (509,203)            (538,151)                         final tax                   Perbedaan nilai buku                                                                                                Difference between
                                                                                                                                   aset tetap dan asset                                                                                         accounting and tax in net
                                               (429,394)            (362,280)                                                      takberwujud menurut                                                                                         book value of fixed assets
                                                                                                                                   akuntansi dan pajak            (1,571,664)            (78,327)                 -          (1,649,991)           and intangible assets
                                                                                                                                  Beban yang masih
        Penghasilan kena pajak                1,155,695             922,403                          Taxable income                harus dibayar                      61,764               (1,649)                -              60,115                 Accrued expenses
                                                                                                                                  Estimasi liabilitas                                                                                               Estimated liabilities for
        Akumulasi rugi pajak:                                                               Accumulated tax losses:                restorasi asset                   164,080              37,319                  -             201,399                assets restoration
        - 2018                                        -             (406,353)                              2018 -                 Aset hak guna                   (5,988,255)           (817,511)                 -          (6,805,766)               Right-of-use assets
                                                                                                                                  Liabilitas Sewa                  6,606,528             795,072                  -           7,401,600                    Lease liabilities
        Jumlah penghasilan kena                                                                 Total taxable income              Cadangan penurunan                                                                                             Provision for receivables
                                                                                                                                   nilai piutang                      65,202               (7,936)                -              57,266                       impairment
          pajak setelah dikurangi                                                                   after deducting               Provisi penghentian                                                                                                   Provision for lease
          alokasi pajak                       1,155,695             516,050                      allocated tax loss                sewa                               10,696               (2,939)                -                7,757                      termination
                                                                                                                                  Penyisihan beban gaji                                                                                          Provision for salaries and
        Beban pajak kini                       (254,253)            (113,531)                   Current tax expense                dan imbalan kerja                 121,076               (2,522)            1,375            119,929                employee benefits
        Dikurangi:                                                                                             Less:              Lain-lain*                          (2,028)                   -                 -             (2,028)                             Others*
          pajak penghasilan                                                                     prepaid corporate
          badan dimuka                          196,433             161,518                            income tax                 Jumlah liabilitias                                                                                                         Total deferred
                                                                                                                                   pajak tangguhan                  (532,601)            (78,493)             1,375            (609,719)                     tax liabilities
        (Kurang)/lebih bayar pajak                                                   (Underpayment)/overpayment of
          penghasilan badan                     (57,820)             47,987                  corporate income tax                 *)
                                                                                                                                       Terdiri dari pajak tangguhan dari biaya yang terjadi untuk             *) Represents deferred taxes from cost to obtain contract and
                                                                                                                                       mendapatkan kontrak dan komponen pembiayaan.                              financing component.
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                                                      PT XL AXIATA Tbk                                                                                                                                PT XL AXIATA Tbk
                                              DAN ENTITAS ANAK/AND SUBSIDIARY                                                                                                                 DAN ENTITAS ANAK/AND SUBSIDIARY

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CATATAN ATAS LAPORAN KEUANGAN                                                             NOTES TO THE CONSOLIDATED FINANCIAL                              CATATAN ATAS LAPORAN KEUANGAN                                          NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN                                                                                                         STATEMENTS                           KONSOLIDASIAN                                                                                      STATEMENTS
UNTUK TAHUN YANG BERAKHIR                                                                                   FOR THE YEAR ENDED                             UNTUK TAHUN YANG BERAKHIR                                                                FOR THE YEAR ENDED
31 DESEMBER 2023 DAN 2022                                                                            31 DECEMBER 2023 AND 2022                             31 DESEMBER 2023 DAN 2022                                                         31 DECEMBER 2023 AND 2022
(Dinyatakan dalam jutaan Rupiah,                                                                     (Expressed in millions of Rupiah,                     (Dinyatakan dalam jutaan Rupiah,                                                  (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                     unless otherwise stated)                      kecuali dinyatakan lain)                                                                  unless otherwise stated)


28. PERPAJAKAN (lanjutan)                                                  28. TAXATION (continued)                                                        28. PERPAJAKAN (lanjutan)                                  28. TAXATION (continued)

   d.   (Liabilitas)/aset pajak tangguhan (lanjutan)                             d.       Deferred tax (liabilities)/assets (continued)                       d.   (Liabilitas)/aset pajak tangguhan (lanjutan)             d.    Deferred tax (liabilities)/assets (continued)
                                                                                                                                                                                                                Dikreditkan
                                                                  Dikreditkan pada                                                                                                                          laporan laba rugi/
                                                                 laporan laba rugi/                                                                                                                           Credited to the
                                                                   Credited to the                                                                                                           2021              profit or loss             2022
                                              2022                  profit or loss                  2023
                                                                                                                                                                   Entitas anak                                                                                              Subsidiary
        Entitas anak                                                                                                                        Subsidiary             Cadangan penurunan                                                                          Provision for receivables
        Cadangan penurunan                                                                                                    Provision for receivables             nilai piutang                   1,631                   711                  2,342                     impairment
         nilai piutang                                2,342                      372                        2,714                         impairment               Beban yang masih
        Beban yang masih                                                                                                                                            harus dibayar                   1,955                 1,482                  3,437               Accrued expenses
         harus dibayar                                3,437                      722                        4,159                   Accrued expenses
                                                                                                                                                                   Jumlah aset                                                                                        Total deferred tax
                                                                                                                                                                    pajak tangguhan                 3,586                 2,193                  5,779                          assets
        Jumlah aset                                                                                                                  Total deferred tax
         pajak tangguhan                              5,779                    1,094                        6,873                              assets
                                                                                                                                                                   Dasar untuk mendukung pengakuan aset pajak                     The basis to support the recognition of the
                                                                                                                                                                   tangguhan ditelaah secara berkala oleh                         deferred tax assets is reviewed regularly by
                                              (Dibebankan)/         Dibebankan                                                                                     manajemen.                                                     management.
                                               dikreditkan           pada laba
                                              pada laporan         komprehensif                                                                               e.   Surat ketetapan pajak                                    e.    Tax assessments
                                                 laba rugi/           lainnya/
                                                (Charged)/           Charged                Akuisisi                                                               Untuk tahun yang berakhir 31 Desember 2023,                    For the year ended 31 December 2023, the
                                                  credited            to other            entitas anak/
                                               to the profit      comprehensive           Acquisition of
                                                                                                                                                                   Perusahaan menerima surat ketetapan pajak                      Company received tax assessment letters for
                                 2021              or loss            income              a subsidiary          2022                                               untuk tahun fiskal 2021 dan 2020 yang                          2021 and 2020 fiscal year which stated an
                                                                                                                                                                   menyatakan masing-masing kurang bayar                          underpayment of Rp 5,352, as opposed to the
        Perbedaan nilai                                                                                                                                            sebesar Rp 5.352, berbeda dengan lebih bayar                   overpayment of Rp 8,903 previously claimed
         buku aset tetap
         dan aset                                                                                                                  Difference between              sebesar Rp 8.903 yang diklaim sebelumnya dan                   and overpayment of Rp 13,935, respectively.
         takberwujud                                                                                                              accounting and tax               lebih bayar sebesar Rp 13.935. Perusahaan                      The Company has paid the amount and
         menurut                                                                                                                    in net book value              telah melakukan pembayaran dan mengajukan                      submitted tax objection for 2021 fiscal year in
         akuntansi                                                                                                                of fixed assets and
         dan pajak              (1,365,346)          (147,289)                        -         (59,029)       (1,571,664)          intangible assets
                                                                                                                                                                   keberatan untuk tahun fiskal 2021 pada bulan                   July 2023 and accepted and received the
        Beban yang masih                                                                                                                                           Juli 2023 serta menerima dan mendapatkan                       refund for 2020 fiscal year tax assessment
         harus dibayar              79,558            (17,794)                        -                -            61,764          Accrued expenses               pengembalian pajak dari hasil ketetapan pajak                  result.
        Estimasi liabilitas                                                                                                        Estimated liabilities           untuk tahun fiskal 2020.
         restorasi aset            149,188           14,892                           -                -          164,080          assets restoration
        Aset hak guna           (4,779,366)      (1,208,889)                          -                -       (5,988,255)         Right-of-use assets
        Liabilitas sewa          5,268,426        1,338,102                           -                -        6,606,528              Lease liabilities           Perusahaan telah menerima putusan banding                      The Company received tax appeal results for
        Cadangan                                                                                                                          Provision for            atas tahun fiskal 2016 dan 2017. Untuk tahun                   the 2016 and 2017 fiscal years. For 2016 fiscal
         penurunan                                                                                                                       receivables
         nilai piutang              58,531              6,671                         -                -            65,202                impairment
                                                                                                                                                                   fiskal 2016, Pengadilan Pajak mengabulkan                      year, the Tax Court partially granted the
        Provisi                                                                                                                                                    sebagian    permohonan       banding  sebesar                  appeal of Rp 6,114 for other taxes and
         penghentian                                                                                                                Provision for lease            Rp 6.114 atas pajak lainnya dan sebesar                        Rp 35,431 for tax losses, which was lower
         sewa                       24,329            (13,633)                        -                -            10,696                termination              Rp 35.431 atas rugi fiskal, di mana jumlah ini                 than the amount and tax loss previously
        Rugi pajak
         yang belum                                                                                                                         Tax losses             lebih rendah daripada jumlah yang diklaim                      claimed of Rp 13,443 and Rp 704,036,
          dikompensasi              89,397            (89,397)                        -                -                 -            carried forward              sebelumnya masing-masing sebesar Rp 13.443                     respectively. The Company received the
                                                                                                                                                                   dan Rp 704.036. Perusahaan telah menerima                      refund for 2016 fiscal year in January 2024.
        Penyisihan beban                                                                                                                 Provision for
         gaji dan imbalan                                                                                                               salaries and
                                                                                                                                                                   pengembalian pajak atas tahun fiskal 2016                      For 2017 fiscal year, the Tax Court fully
         kerja                    138,482              (3,167)              (14,239)                   -         121,076           employee benefits               pada Januari 2024. Untuk tahun fiskal 2017,                    rejected the tax appeal and the Company has
        Lain-lain*                 (2,028)                  -                     -                    -          (2,028)                      Other*              Pengadilan pajak menolak seluruh banding dan                   charged the rejected amount in the current
                                                                                                                                                                   Perusahaan membebankan jumlah yang ditolak                     year profit or loss.
        Jumlah liabilitas                                                                                                                Total deferred
         pajak tangguhan          (338,829)          (120,504)              (14,239)            (59,029)         (532,601)               tax liabilities           pada laba rugi tahun berjalan.
        *)
             Terdiri dari pajak tangguhan dari biaya yang terjadi untuk                   *) Represents deferred taxes from cost to obtain contract and            Untuk tahun yang berakhir 31 Desember 2022,                    For the year ended 31 December 2022, the
             mendapatkan kontrak dan komponen pembiayaan.                                    financing component.                                                  Perusahaan menerima putusan banding dari                       Company received tax appeal results from the
                                                                                                                                                                   Pengadilan Pajak atas pajak pertambahan nilai                  tax court regarding value added taxes for the
                                                                                                                                                                   tahun     fiskal  2015.    Pengadilan    Pajak                 2015 fiscal year. The tax court partially granted
                                                                                                                                                                   mengabulkan sebagian permohonan banding                        the Company’s appeal of Rp 97,246, which
                                                                                                                                                                   Perusahaan sebesar Rp 97.246 lebih rendah                      was lower than the amount filed previously in
                                                                                                                                                                   daripada jumlah yang diajukan sebelumnya                       2018 of Rp 105,869. The Company has
                                                                                                                                                                   pada tahun 2018 sebesar Rp 105.869.                            received the claim refunds and charged the
                                                                                                                                                                   Perusahaan telah menerima pengembalian atas                    portion that was not accepted by the tax court
                                                                                                                                                                   klaim restitusi pajak dan membebankan porsi                    in the current year profit or loss.
                                                                                                                                                                   yang tidak diterima oleh pengadilan pajak pada
                                                                                                                                                                   laba rugi tahun berjalan.
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CATATAN ATAS LAPORAN KEUANGAN                                      NOTES TO THE CONSOLIDATED FINANCIAL                CATATAN ATAS LAPORAN KEUANGAN                                                     NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN                                                                                  STATEMENTS             KONSOLIDASIAN                                                                                                 STATEMENTS
UNTUK TAHUN YANG BERAKHIR                                                            FOR THE YEAR ENDED               UNTUK TAHUN YANG BERAKHIR                                                                           FOR THE YEAR ENDED
31 DESEMBER 2023 DAN 2022                                                     31 DECEMBER 2023 AND 2022               31 DESEMBER 2023 DAN 2022                                                                    31 DECEMBER 2023 AND 2022
(Dinyatakan dalam jutaan Rupiah,                                              (Expressed in millions of Rupiah,       (Dinyatakan dalam jutaan Rupiah,                                                             (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                              unless otherwise stated)        kecuali dinyatakan lain)                                                                             unless otherwise stated)


28. PERPAJAKAN (lanjutan)                                  28. TAXATION (continued)                                   29. INFORMASI               MENGENAI            PIHAK-PIHAK          29. RELATED PARTIES INFORMATION
                                                                                                                          BERELASI
   e.   Surat ketetapan pajak (lanjutan)                      e.    Tax assessments (continued)
                                                                                                                         Transaksi-transaksi dengan pihak berelasi dilakukan                       The transactions with related parties are made
        Perusahaan telah mengajukan keberatan,                      The Company has filed an objection, appeal           dengan syarat dan kondisi yang sama dengan                                under the same terms and conditions as those
        banding dan peninjauan kembali atas beberapa                and judicial review for various tax assessment       transaksi-transaksi dengan pihak ketiga.                                  made with third parties.
        surat ketetapan pajak kurang bayar untuk                    letters confirming underpayment for various
        berbagai tahun pajak.                                       fiscal years.                                        a.   Sifat transaksi dan hubungan dengan pihak-                           a.   Nature of transactions and relationships
                                                                                                                              pihak berelasi                                                            with related parties
        Pada tanggal 31 Desember 2023 dan                           As at 31 December 2023 and 2022 the amount
        2022 jumlah ketetapan pajak yang masih dalam                of assessments in the process of objection,               Sifat transaksi dan hubungan dengan pihak-                                The natures of transactions and relationships
        proses keberatan, banding dan peninjauan                    appeal and judicial review were as follows:               pihak berelasi adalah sebagai berikut:                                    with related parties are as follows:
        kembali adalah sebagai berikut:                                                                                                                                       Sifat hubungan dengan
                                                                                                                                                                            dengan pihak-pihak berelasi/
                                             2023              2022                                                                   Pihak-pihak berelasi/                  Nature of the relationships                          Sifat transaksi/
                                                                                                                                         Related parties                        with related parties                           Nature of transactions

        Keberatan dan banding:                                                             Objection and appeal:              Axiata Group Berhad                       Entitas induk utama/                        Penggantian biaya-biaya dan jasa
        Pajak penghasilan badan                                                             Corporate income tax                                                          Ultimate parent entity                      profesional/Reimbursement of
                                                                                                                                                                                                                      expenses and professional services
          - 2021                                  8,903                  -                              2021 -
                                                                                                                              Axiata Investments                        Entitas induk langsung/                     Penggantian biaya-biaya dan jasa
        Pajak lainnya                                                                                  Other taxes             (Indonesia) Sdn. Bhd.                      Immediate parent entity                     profesional/Reimbursement of
                                                                                                                                                                                                                      expenses and professional services
          - 2017                                       -             2,819                               2017 -
          - 2016                                       -            13,443                               2016 -
                                                                                                                              Dialog Axiata PLC. (Sri Lanka)            Entitas sepengendali/                       Pendapatan jelajah internasional,
                                                                                                                                                                          Entity under common control                 langsung lainnya/International
        Peninjauan kembali:                                                                       Judicial review:                                                                                                    and other direct expenses
        Pajak lainnya                                                                                 Other taxes             Smart Axiata Co., Ltd (Cambodia)          Entitas sepengendali/                       Pendapatan jelajah internasional dan
          - 2007                                 19,223             19,223                               2007 -                (sebelumnya bernama/previously             Entity under common control                 beban interkoneksi/International
          - 2006                                116,686            116,686                               2006 -                known as Hello Axiata Company                                                          roaming revenue and interconnection
                                                                                                                               Limited (Cambodia))                                                                    expenses
          - 2005                                 87,993             87,993                               2005 -
          - 2004                                102,582            102,582                               2004 -               Robi Axiata Limited (Bangladesh)          Entitas sepengendali/                       Pendapatan jelajah internasional dan
                                                                                                                                                                          Entity under common control                 beban interkoneksi/International
                                                335,387            342,746                                                                                                                                            roaming revenue and interconnection
                                                                                                                                                                                                                      expenses

        Grup telah membayar dan mencatat jumlah                     The Group paid and recognised the tax                     Dewan Komisaris dan Direksi/              Manajemen kunci Grup/                       Kompensasi dan remunerasi/
                                                                                                                               Board of Commissioners and                 Key management of the Group                 Compensation and remuneration
        ketetapan pajak yang masih dalam proses                     assessments that are still in the process of
                                                                                                                               Directors
        keberatan, banding dan peninjauan kembali                   objection, appeal and judicial review in the
                                                                                                                              PT Bank CIMB Niaga Tbk                    Entitas sepengendali/                       Simpanan kas pada bank, deposito
        tersebut pada laporan laba rugi konsolidasian di            consolidated statements of profit or loss in                                                          Entity under common control                 berjangka dan pendapatan bunga/
        masing-masing tahun di mana ketetapan pajak                 each year in which the tax assessments were                                                                                                       Cash in banks, time deposits and
        tersebut diterbitkan.                                       issued.                                                                                                                                           interest income
                                                                                                                              PT Axiata Digital Analytics Indonesia     Entitas sepengendali/                       Penggantian biaya-biaya, pendapatan
   f.   Administrasi                                          f.    Administration                                                                                        Entity under common control                 dan beban atas bisnis periklanan
                                                                                                                                                                                                                      Mobile/Reimbursement of expenses,
                                                                                                                                                                                                                      Mobile advertising business revenue
        Berdasarkan     peraturan    perpajakan     di              Under the Indonesia Taxation Law, the Group
                                                                                                                                                                                                                      and expenses
        Indonesia,   Grup     melaporkan     pajaknya               submits tax returns on the basis of self-
        berdasarkan sistem self-assessment.                         assessment.                                               Celcom Axiata Berhad*                     Entitas sepengendali/                       Pendapatan ITKP, pendapatan jelajah
                                                                                                                                                                          Entity under common control                 dan penggantian biaya-biaya/VoIP
        Berdasarkan peraturan perpajakan yang                       Based on the applicable tax law, DGT may                                                                                                          revenue, international roaming revenue
                                                                                                                                                                                                                      and reimbursement of expense
        berlaku, DJP dapat menetapkan              atau             assess or amend tax liability within five years
        mengubah liabilitas pajak dalam batas waktu                 of the time the tax becomes due.                          Axiata Management Service Sdn. Bhd.       Entitas sepengendali/                       Penggantian biaya-biaya dan jasa-jasa
        lima tahun setelah saat terutangnya pajak.                                                                                                                        Entity under common control                 profesional/Reimbursement of
                                                                                                                                                                                                                      expenses and professional services
                                                                                                                              Apigate Sdn. Bhd.                         Entitas sepengendali/                       Layanan payment gateway/Payment
                                                                                                                                                                          Entity under common control                 gateway services

                                                                                                                              Axiata Business Services Sdn. Bhd.        Entitas sepengendali/                       Penggantian biaya-biaya dan jasa-jasa
                                                                                                                                                                          Entity under common control                 profesional/Reimbursement of
                                                                                                                                                                                                                      expenses and professional services
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                                                         PT XL AXIATA Tbk                                                                                                                                         PT XL AXIATA Tbk
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CATATAN ATAS LAPORAN KEUANGAN                                                          NOTES TO THE CONSOLIDATED FINANCIAL                                CATATAN ATAS LAPORAN KEUANGAN                                                NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN                                                                                                      STATEMENTS                             KONSOLIDASIAN                                                                                            STATEMENTS
UNTUK TAHUN YANG BERAKHIR                                                                                FOR THE YEAR ENDED                               UNTUK TAHUN YANG BERAKHIR                                                                      FOR THE YEAR ENDED
31 DESEMBER 2023 DAN 2022                                                                         31 DECEMBER 2023 AND 2022                               31 DESEMBER 2023 DAN 2022                                                               31 DECEMBER 2023 AND 2022
(Dinyatakan dalam jutaan Rupiah,                                                                  (Expressed in millions of Rupiah,                       (Dinyatakan dalam jutaan Rupiah,                                                        (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                  unless otherwise stated)                        kecuali dinyatakan lain)                                                                        unless otherwise stated)


29. INFORMASI        MENGENAI                            PIHAK-PIHAK         29. RELATED PARTIES INFORMATION (continued)                                  29. INFORMASI        MENGENAI                        PIHAK-PIHAK     29. RELATED PARTIES INFORMATION (continued)
    BERELASI (lanjutan)                                                                                                                                       BERELASI (lanjutan)

   a.    Sifat transaksi dan hubungan dengan pihak-                                a. Nature of transactions and relationships                               d.   Piutang lain-lain                                               d.    Other receivables
         pihak berelasi (lanjutan)                                                    with related parties (continued)
                                                                                                                                                                                                                  2023            2022
                                                                Sifat hubungan dengan
                                                              dengan pihak-pihak berelasi/
                    Pihak-pihak berelasi/                      Nature of the relationships                         Sifat transaksi/                               PT Axiata Digital Analytics                                                                   PT Axiata Digital Analytics
                       Related parties                            with related parties                          Nature of transactions                              Indonesia                                        17,241             42,435                                Indonesia
                                                                                                                                                                  Axiata Group Berhad                                15,056             15,324                      Axiata Group Berhad
         PT ADA Asia Indonesia                            Entitas sepengendali/                    Penggantian biaya-biaya dan sewa ruang/                        PT Edotco Infrastruktur                                                                         PT Edotco Infrastruktur
                                                            Entity under common control              Reimbursement of expenses and lease
                                                                                                     of space
                                                                                                                                                                    Indonesia                                              -            22,497                                Indonesia
                                                                                                                                                                  Lain-lain*                                             631               468                                      Other*
         PT Axiata Digital Labs Indonesia                 Entitas sepengendali/                    Penggantian biaya-biaya dan
                                                            Entity under common control              pembangunan sistem jaringan/                                 Jumlah piutang lain-lain                                                                         Total other receivables -
                                                                                                     Reimbursement of expenses and
                                                                                                     network system development
                                                                                                                                                                    bagian lancar                                    32,928             80,724                             current portion

         PT Princeton Digital Group                       Entitas asosiasi/Associate               Penggantian biaya-biaya dan beban                              PT Edotco Infrastruktur                                                                           PT Edotco Infrastruktur
          Data Centres                                                                               sewa rak server/Reimbursement of
                                                                                                     expenses and rack server rental
                                                                                                                                                                    Indonesia                                       208,537            201,652                                Indonesia
                                                                                                     expense
                                                                                                                                                                  Jumlah piutang lain-lain                                                                         Total other receivables -
         Ncell Axiata Limited                             Entitas sepengendali/                    Pendapatan jelajah internasional/                                bagian tidak lancar                             208,537            201,652                       non-current portion
                                                            Entity under common control              International roaming revenue
         PT Edotco Infrastruktur Indonesia                Entitas sepengendali/                    Pendapatan penjualan dan sewa balik                            Jumlah piutang lain-lain                          241,465            282,376                      Total other receivables
                                                            Entity under common control              menara dan sewa tanah/Sale and lease
                                                                                                     tower and land lease
                                                                                                                                                                  % terhadap jumlah aset                             0.28%              0.32%                               % of total assets
         PT Link Net Tbk                                  Entitas sepengendali/                    Jasa jaringan tetap berkabel dan akses
                                                            Entity under common control              internet/Wired fixed network and                             *
                                                                                                                                                                          Masing-masing kurang dari Rp 1.000                                             *
                                                                                                                                                                                                                                                             Individual amount less than Rp 1,000
                                                                                                     Internet access services
   * Bukan merupakan pihak berelasi sejak Januari 2023                                                         Not a related party since January 2023 *      e.   Utang usaha                                                     e.    Trade payables
   b.    Kas dan setara kas                                                        b. Cash and cash equivalents                                                                                                   2023            2022
         Kas dan setara kas meliputi kas pada bank dan                                  Cash and cash equivalents include cash in
         deposito berjangka di PT Bank CIMB Niaga Tbk                                   bank and time deposits in PT Bank CIMB                                    Axiata Group Berhad                               103,557            149,679                      Axiata Group Berhad
         dengan rincian saldo sebagai berikut:                                          Niaga Tbk with details of balances as follows:                            PT Axiata Digital Labs                                                                           PT Axiata Digital Labs
                                                                                                                                                                    Indonesia                                        36,949             29,645                               Indonesia
                                                            2023                   2022                                                                           Axiata Investments                                                                                   Axiata Investment
                                                                                                                                                                    (Indonesia) Sdn. Bhd.                            29,106              2,635                   (Indonesia) Sdn. Bhd.
         Kas pada bank:                                                                                                           Cash in bank:                   PT Princeton Digital Group                                                                   PT Princeton Digital Group
         - Rupiah                                                69,255                112,089                                       Rupiah -                       Data Centres                                     27,913             23,092                            Data Centres
         Deposito berjangka:                                                                                                     Time deposits:                   Apigate Sdn. Bhd.                                  23,483             55,682                         Apigate Sdn. Bhd.
         - Rupiah                                                       -               70,000                                       Rupiah -                     Axiata Business Services                                                                      Axiata Business Services
                                                                                                                                                                    Sdn. Bhd.                                        16,690             12,045                               Sdn. Bhd.
         Jumlah kas dan setara kas                               69,255                182,089        Total cash and cash equivalents                             Lain-lain*                                          7,262                413                                      Other*
         % terhadap jumlah aset                                  0.08%                  0.21%                                 % of total assets
                                                                                                                                                                  Jumlah utang usaha                                244,960            273,191                         Total trade payables
   c.    Piutang usaha                                                            c.    Trade receivables
                                                                                                                                                                  % terhadap jumlah liabilitas                       0.40%              0.44%                             % of total liabilities
                                                            2023                   2022
                                                                                                                                                                      *                                                                                  *
                                                                                                                                                                          Masing-masing kurang dari Rp 1.000                                                 Individual amount less than Rp 1,000
         PT Axiata Digital Analytics                                                                            PT Axiata Digital Analytics
           Indonesia                                           514,093                 246,566                                Indonesia
         PT Link Net Tbk                                         1,549                       -                            PT Link Net Tbk
         Lain-lain*                                                 39                      46                                      Other*

         Jumlah piutang usaha                                  515,681                 246,612                       Total trade receivables

         % terhadap jumlah aset                                  0.59%                  0.28%                                 % of total assets
         *                                                                                               *
             Masing-masing kurang dari Rp 1.000                                                              Individual amount less than Rp 1,000
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CATATAN ATAS LAPORAN KEUANGAN                                                       NOTES TO THE CONSOLIDATED FINANCIAL                              CATATAN ATAS LAPORAN KEUANGAN                                     NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN                                                                                                   STATEMENTS                           KONSOLIDASIAN                                                                                 STATEMENTS
UNTUK TAHUN YANG BERAKHIR                                                                             FOR THE YEAR ENDED                             UNTUK TAHUN YANG BERAKHIR                                                           FOR THE YEAR ENDED
31 DESEMBER 2023 DAN 2022                                                                      31 DECEMBER 2023 AND 2022                             31 DESEMBER 2023 DAN 2022                                                    31 DECEMBER 2023 AND 2022
(Dinyatakan dalam jutaan Rupiah,                                                               (Expressed in millions of Rupiah,                     (Dinyatakan dalam jutaan Rupiah,                                             (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                               unless otherwise stated)                      kecuali dinyatakan lain)                                                             unless otherwise stated)


29. INFORMASI        MENGENAI                          PIHAK-PIHAK         29. RELATED PARTIES INFORMATION (continued)                               29. INFORMASI        MENGENAI            PIHAK-PIHAK    29. RELATED PARTIES INFORMATION (continued)
    BERELASI (lanjutan)                                                                                                                                  BERELASI (lanjutan)

   f.   Liabilitas sewa                                                        f.    Lease liabilities                                                  i.   Beban infrastruktur                                 i.     Infrastructure expenses

                                                               2023            2022                                                                                                              2023             2022

        PT Edotco Infrastruktur                                                                              PT Edotco Infrastruktur                         PT Princeton Digital Group                                                      PT Princeton Digital Group
          Indonesia                                              543,524            602,629                             Indonesia                              Data Centres                        130,498             136,759                          Data Centres
        PT Princeton Digital Group                                                                        PT Princeton Digital Group
          Data Centres                                           362,153            397,217                          Data Centres                            Jumlah beban infrastruktur            130,498             136,759             Total infrastructure expenses
        PT Link Net Tbk                                           66,122                  -                         PT Link Net Tbk
                                                                                                                                                             % terhadap beban infrastruktur         1.45%               1.77%              % of infrastructure expenses
        Jumlah liabilitas sewa                                   971,799            999,846                         Total lease liabilities
                                                                                                                                                        j.   Beban umum dan administrasi                          j.    General and administrative expenses
        % terhadap jumlah liabilitas                              1.59%              1.63%                             % of total liabilities
                                                                                                                                                                                                 2023             2022
   g.   Pendapatan                                                             g.    Revenue
                                                                                                                                                             Axiata Investments                                                                      Axiata Investment
                                                               2023            2022                                                                            (Indonesia) Sdn. Bhd.                29,106                   -                 (Indonesia) Sdn. Bhd.
                                                                                                                                                             Axiata Group Berhad                       848              36,975                    Axiata Group Berhad
        PT Axiata Digital Analytics                                                                        PT Axiata Digital Analytics
          Indonesia                                              367,197            558,671                              Indonesia                           Jumlah beban umum                                                                        Total general and
        Apigate Sdn. Bhd.                                         24,390             44,223                       Apigate Sdn. Bhd.                            dan administrasi                     29,954              36,975               administrative expenses
        Celcom Axiata Berhad*                                          -             19,242                   Celcom Axiata Berhad*
        Lain-lain**                                                   15                  5                                    Other**                       % terhadap beban                                                                         % of general and
                                                                                                                                                              umum dan administrasi                 7.25%              10.48%                administrative expenses
        Jumlah pendapatan                                        391,602            622,141                                   Total revenue
                                                                                                                                                        k.   Pendapatan bunga                                    k.     Interest income
        % terhadap jumlah pendapatan                              1.21%              2.13%                             % of total revenue
                                                                                                                                                                                                 2023             2022
        * Bukan merupakan pihak berelasi sejak Januari 2023                                              Not a related party since January 2023 *
        ** Masing-masing kurang dari Rp 1.000                                                            Individual amount less than Rp 1,000 **
                                                                                                                                                             PT Bank CIMB Niaga Tbk                  3,501               7,053                PT Bank CIMB Niaga Tbk
   h.   Beban interkoneksi dan beban langsung                                  h. Interconnection and other direct expenses
                                                                                                                                                             Jumlah pendapatan bunga                 3,501               7,053                     Total interest income
        lainnya
                                                                                                                                                             % terhadap penghasilan
                                                               2023            2022
                                                                                                                                                              keuangan                              3.50%               6.31%                      % of finance income
        PT Axiata Digital Analytics                                                                        PT Axiata Digital Analytics                  l.   Biaya bunga                                         l.     Interest expense
          Indonesia                                              290,400                  -                              Indonesia
        Celcom Axiata Berhad**                                         -              1,182                  Celcom Axiata Berhad**                                                              2023             2022
        Lain-lain*                                                     -                 37                                    Other*
                                                                                                                                                             PT Edotco Infrastruktur                                                            PT Edotco Infrastruktur
        Jumlah beban interkoneksi                                                                           Total interconnection and                          Indonesia                            39,706              24,204                             Indonesia
          dan beban langsung lainnya                             290,400              1,219                  other direct expenses                           PT Princeton Digital Group                                                      PT Princeton Digital Group
                                                                                                                                                               Data Centres                         28,977              31,453                          Data Centres
        % terhadap beban
         interkoneksi dan                                                                                    % of interconnection and                        Jumlah biaya bunga                     68,683              55,657                   Total interest expense
         beban langsung lainnya                                   9.15%              0.25%                    other direct expenses
        * Masing-masing kurang dari Rp 1.000                                                               Individual amount less than Rp 1,000 *
                                                                                                                                                             % terhadap biaya keuangan              2.34%               2.00%                         % of finance cost
        ** Bukan merupakan pihak berelasi sejak Januari 2023                                             Not a related party since January 2023 **
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CATATAN ATAS LAPORAN KEUANGAN                                           NOTES TO THE CONSOLIDATED FINANCIAL                  CATATAN ATAS LAPORAN KEUANGAN                                          NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN                                                                                       STATEMENTS               KONSOLIDASIAN                                                                                      STATEMENTS
UNTUK TAHUN YANG BERAKHIR                                                                 FOR THE YEAR ENDED                 UNTUK TAHUN YANG BERAKHIR                                                                FOR THE YEAR ENDED
31 DESEMBER 2023 DAN 2022                                                          31 DECEMBER 2023 AND 2022                 31 DESEMBER 2023 DAN 2022                                                         31 DECEMBER 2023 AND 2022
(Dinyatakan dalam jutaan Rupiah,                                                   (Expressed in millions of Rupiah,         (Dinyatakan dalam jutaan Rupiah,                                                  (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                   unless otherwise stated)          kecuali dinyatakan lain)                                                                  unless otherwise stated)


29. INFORMASI        MENGENAI               PIHAK-PIHAK      29. RELATED PARTIES INFORMATION (continued)                     30. PERIKATAN (lanjutan)                                     30. COMMITMENTS (continued)
    BERELASI (lanjutan)
                                                                                                                                b.   Transaksi sewa sebagai pesewa (lanjutan)                  b.      Lease transactions as a lessor (continued)
   m. Kompensasi manajemen kunci                                   m. Key management compensation                                    Jumlah penerimaan sewa di masa depan dalam                        The future aggregated lease income under
                                                                                                                                     perjanjian sewa operasi yang tidak dapat                          non cancellable operating leases (excluding
        Personil manajemen kunci Grup adalah Dewan                        Key management personnel of the Group are                  dibatalkan (tidak termasuk pembayaran di masa                     the future payment for the lease to be
        Komisaris dan Direksi yang dirinci pada                           the Board of Commissioners and Directors as                depan untuk sewa yang akan dihentikan)                            terminated) is as follows:
        Catatan 1e.                                                       detailed in Note 1e.                                       adalah sebagai berikut:
                                                                   2023                                 2022                                                                2023                2022
                                                        Dewan               Dewan            Dewan             Dewan
                                                        Direksi/          Komisaris/         Direksi/        Komisaris/
                                                       Board of            Board of         Board of          Board of               Kurang dari 1 tahun                         2,870                  4,444                  Not later than 1 year
                                                       Directors        Commissioners       Directors      Commissioners             Antara 1 tahun dan 2 tahun                  2,458                  3,478            Between 1 year and 2 years
                                                                                                                                     Antara 2 tahun dan 3 tahun                  1,774                  2,726           Between 2 years and 3 years
        Imbalan kerja jangka pendek/                                                                                                 Antara 3 tahun dan 4 tahun                  1,221                  2,187           Between 3 years and 4 years
          Short-term employee benefits                      101,462              20,206          97,152             16,070
        Imbalan kerja jangka panjang/
                                                                                                                                     Antara 4 tahun dan 5 tahun                  1,105                  1,804           Between 4 years and 5 years
          Long-term employee benefits                        37,425                   -           8,445                  -           Lebih dari 5 tahun                          3,301                  5,302                     More than 5 years

        Jumlah/Total                                        138,887              20,206         105,597             16,070                                                      12,729                 19,941

        % terhadap total beban karyawan/                                                                                             Penerimaan sewa dari kontrak sewa operasi di                      Lease income from lease contracts under
         % of total employee costs                           9.90%               1.44%            7.97%             1.21%            mana Grup adalah pesewa untuk tahun yang                          operating leases in which the Group acts as a
                                                                                                                                     berakhir 31 Desember 2023 dan 2022 adalah                         lessor for the year ended 31 December 2023
                                                                                                                                     masing-masing sebesar Rp 13.648 dan                               and 2022 amounted to Rp 13,648 and
30. PERIKATAN                                                30. COMMITMENTS                                                         Rp 34.070.                                                        Rp 34,070, respectively.
   a.   Belanja modal                                              a.     Capital expenditure                                        Nilai buku aset tetap yang digunakan untuk                        The book value of fixed assets used both for
                                                                                                                                     aktivitas operasional dan kontrak sewa operasi                    operating activities and lease contracts under
        Pada tanggal 31 Desember 2023, Grup                              As at 31 December 2023, the Group had                       di mana Grup adalah pesewa adalah berikut:                        operating lease in which the Group act as a
        memiliki komitmen atas sejumlah pembelian                        commitments related to various purchases for                                                                                  lessor is as follows:
        untuk perluasan jaringan dengan nilai                            network expansions totalling USD 179,921,091
        keseluruhan sebesar USD 179.921.091 atau                         or equivalent to Rp 2,773,664.                                                                     2023                2022
        setara dengan Rp 2.773.664.
                                                                                                                                     Harga perolehan:                                                                                            Cost:
        Informasi terkait pihak-pihak dengan komitmen                    Information relating to the parties with                    Peralatan jaringan                         14,867                 12,205                        Network equipment
        atas pembelian belanja modal yang signifikan                     significant commitments regarding capital
        dapat dilihat pada Catatan 32.                                   expenditure can be seen in Note 32.                         Akumulasi penyusutan:                                                               Accumulated depreciation:
                                                                                                                                     Peralatan jaringan                        (13,044)             (10,392)                    Network equipment
   b.   Transaksi sewa sebagai pesewa                              b.     Lease transactions as a lessor
                                                                                                                                                                                 1,823                  1,813
        Grup telah menyetujui untuk menyewakan                            The Group agreed to lease part of its                 c.   Transaksi sewa sebagai penyewa                            c.      Lease transactions as a lessee
        sebagian dari menara telekomunikasi dan                           telecommunications towers and sites to the
        lokasi di mana pihak-pihak berikut ini (lihat                     parties below (see Note 32) who are required               Berikut ini   adalah     pihak-pihak  yang                        The following are counterparties of the Group’s
        Catatan 32) diwajibkan untuk membayar biaya                       to pay the lease and maintenance fees in                   mengadakan perjanjian sewa dengan Grup:                           lease commitments:
        sewa dan pemeliharaan di muka yang dicatat                        advance which are recorded as part of
        sebagai bagian dari pendapatan tangguhan:                         deferred revenue:                                                Pihak dalam perjanjian/                  Item yang disewa/                       Periode perjanjian/
                                                                                                                                               Counterparties                          Leased items                        Period of agreement
              Pihak dalam perjanjian/                  Item yang disewa/                      Periode perjanjian/
                                                                                                                                     PT Kuningan Nusajaya                 Gedung perkantoran/Office building       1 Oktober/October 2017 –
                  Counterparties                          Leased items                       Period of agreement
                                                                                                                                                                                                                    31 Desember/December 2030
        PT Profesional Telekomunikasi
                                                                                                                                     PT Princeton Digital Group           Sewa rak server/Rack server rental       1 November 2019 –
             Indonesia Tbk, PT Centratama
             Menara Indonesia dan/and                                                                                                 Data Centres                                                                  31 Oktober/October 2029
             PT Edotco Infrastruktur
                                                                                                                                     Protelindo, CMI, Tower Bersama,      Sewa menara dan tanah/                   Beragam/Various
             Indonesia                        Sewa tanah/Land rental                 Beragam/Various
                                                                                                                                      STP, Dayamitra, Solusindo Kreasi     Tower and land rental
        PT Indosat Tbk (dahulu/formerly                                                                                               Pratama dan lainnya/and others
             PT Hutchison 3 Indonesia),
             PT Dayamitra Telekomunikasi                                                                                             Moratel, IForte, PT Persada Sokka    Sewa jaringan serat optik/               Beragam/Various
             PT Sampoerna                                                                                                             Tama, Alita, PT Mega Akses           Fibre optic rental
             Telekomunikasi Indonesia                                                                                                 Persada, Era Bangun dan lainnya/
             dan lainnya/and others           Sewa menara/Tower rental               Beragam/Various                                  and others
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CATATAN ATAS LAPORAN KEUANGAN                                   NOTES TO THE CONSOLIDATED FINANCIAL               CATATAN ATAS LAPORAN KEUANGAN                                       NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN                                                                               STATEMENTS            KONSOLIDASIAN                                                                                   STATEMENTS
UNTUK TAHUN YANG BERAKHIR                                                         FOR THE YEAR ENDED              UNTUK TAHUN YANG BERAKHIR                                                             FOR THE YEAR ENDED
31 DESEMBER 2023 DAN 2022                                                  31 DECEMBER 2023 AND 2022              31 DESEMBER 2023 DAN 2022                                                      31 DECEMBER 2023 AND 2022
(Dinyatakan dalam jutaan Rupiah,                                           (Expressed in millions of Rupiah,      (Dinyatakan dalam jutaan Rupiah,                                               (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                           unless otherwise stated)       kecuali dinyatakan lain)                                                               unless otherwise stated)


30. PERIKATAN (lanjutan)                                30. COMMITMENTS (continued)                               30. PERIKATAN (lanjutan)                                    30. COMMITMENTS (continued)
   c.   Transaksi sewa sebagai penyewa (lanjutan)          c.   Lease transactions as a lessee (continued)
                                                                                                                     d.   Perikatan biaya tahunan 3G                             d.   3G annual fees commitments
        Laporan posisi keuangan konsolidasian pada              The consolidated statements of financial
        tanggal 31 Desember 2023 dan 2022                       position as at 31 December 2023 and 2022                  Grup mempunyai kewajiban untuk membayar                     The Group is obliged to pay annual fees within
        menyajikan saldo-saldo berikut berkaitan                show the following amounts related to leases:             biaya tahunan selama sepuluh tahun selama                   ten years for as long as the Group holds the
        dengan sewa:                                                                                                      Grup memegang izin 3G berdasarkan                           3G     license   set    out   in   Regulation
                                                                                                                          Peraturan Menteri Komunikasi dan Informatika                no. 07/PER/M.KOMINFO/2/2006         of     the
                                           2023             2022                                                          No. 07/PER/M.KOMINFO/2/2006 dan Surat                       Minister of Communication and Information
                                                                                                                          Keputusan Menteri Komunikasi dan Informatika                and Decree no.323/KEP/M.KOMINFO/09/2010
        Aset hak guna:                                                                   Right-of-use assets:             No.323/KEP/M.KOMINFO/09/2010           (lihat               of the Minister of Communication and
        - Tanah                              250,626          241,416                                  Land -             Catatan 1d). Jumlah pembayaran setiap tahun                 Information (see Note 1d). The amount of the
        - Bangunan                           224,386          248,694                              Buildings -            adalah berdasarkan skema pembayaran yang                    annual payment is based on the scheme of
        - Peralatan jaringan              30,460,289       26,729,232                    Network equipment -              diatur di dalam Peraturan Pemerintah No. 53                 payment set out in Government Regulation
                                                                                                                          Tahun 2000 pasal 23 dan Peraturan                           No. 53 Year 2000 article 23 and Government
                                          30,935,301       27,219,342
                                                                                                                          Pemerintah No. 80 Tahun 2015 pasal 9. Tidak                 Regulation No. 80 Year 2015 article 9. No
        Liabilitas sewa:                                                                     Lease liabilities:           ada sanksi yang akan dikenakan jika Grup                    penalty will be imposed in the event of the
        - Jangka pendek                    6,022,836        5,296,565                               Current -             mengembalikan izin.                                         Group returning the license.
        - Jangka panjang                  29,790,610       26,553,293                          Non-current -
                                                                                                                          Sesuai surat keputusan Menteri Komunikasi                   In accordance with the decision letter of
                                          35,813,446       31,849,858                                                     dan Informatika No. 192 Tahun 2013 tanggal                  Minister of Communication and Information
                                                                                                                          5 Maret 2013, Grup memperoleh tambahan                      and Decree No. 192 Year 2013 dated
        Penambahan aset hak guna selama tahun yang              Additions to the right-of-use assets during the           alokasi spektrum sebesar 5 MHz.                             5 March 2013, the Group obtained an
        berakhir pada 31 Desember 2023 dan                      year ended 31 December 2023 and 2022                                                                                  additional spectrum allocation of 5 MHz.
        2022 adalah sebesar Rp 8.736.638 dan                    amounted to Rp 8,736,638 and Rp 10,088,032
        Rp 10.088.032.
                                                                                                                  31. TARIF JASA DAN JARINGAN TELEKOMUNIKASI                  31. TELECOMMUNICATION              SERVICE        AND
        Laporan laba rugi konsolidasian menyajikan              The consolidated statements of profit or loss                                                                     NETWORK TARIFFS
        saldo berikut berkaitan dengan sewa:                    show the following amounts related to leases:
                                                                                                                     Berdasarkan UU No. 36/1999 dan Peraturan                    Under Law No. 36/1999 and Government
                                           2023             2022
                                                                                                                     Pemerintah No. 52/2000, tarif jasa telekomunikasi           Regulation No. 52/2000, tariffs for the use of
        Penyusutan aset hak guna:                                                         Right-of-use assets:       dan tarif jaringan telekomunikasi ditentukan oleh           telecommunication services and network are
        - Tanah                               69,460           84,147                                  Land -        penyelenggara berdasarkan kategori tarif, struktur,         determined by providers based on the categories of
        - Bangunan                            69,499           40,435                              Buildings -       dan dengan mengacu pada formula tarif jasa                  tariffs, structures, and with respect to fixed line
        - Peralatan jaringan               4,684,937        4,475,901                    Network equipment -         telekomunikasi tidak bergerak yang ditentukan oleh          telecommunications services at a price formula set
                                                                                                                     Pemerintah. Kemudian peraturan ini digantikan               by the Government. Furthermore, these regulations
                                           4,823,896        4,600,483                                                dengan UU No. 6/2023 dan Peraturan Pemerintah               were superseded by Law No. 6/2023 and
                                                                                                                     No. 46/2021 di mana menteri yang berwenang dapat            Government Regulation No. 46/2021 where the
                                           2023             2022                                                     menetapkan tarif batas atas dan/atau tarif batas            authorised minister is able to determine the upper
                                                                                                                     bawah.                                                      and/or lower tariff limits.
        Beban bunga atas                                                                      Interest expense
          liabilitas sewa                  2,167,028        1,762,639                     on lease liabilities
                                                                                                                     a.   Tarif jasa telekomunikasi                              a.   Telecommunication services tariff
        Beban berkaitan dengan                                                            Expenses relating to
          sewa jangka pendek                  53,564             8,823                     short-term leases
                                                                                                                          Pada tanggal 7 April 2008, Menteri Komunikasi               On 7 April 2008, the Minister of
        Beban berkaitan dengan                                                            Expenses relating to
                                                                                                                          dan Informatika menerbitkan Peraturan Menteri               Communication and Information issued
          aset bernilai rendah                    642               24                      low value assets
                                                                                                                          No.    09/PER/M.KOMINFO/04/2008           tentang           Minister              Regulation             No.
                                           2,221,234        1,771,486                                                     “Tata     Cara     Penetapan       Tarif     Jasa           09/PER/M.KOMINFO/04/2008              concerning
                                                                                                                          Telekomunikasi yang Disalurkan Melalui                      “The Procedures for Determination of Rate
        Jumlah pengeluaran kas untuk sewa selama                The total cash outflow for leases for the year            Jaringan Bergerak Selular” yang kemudian                    (Tariff) of Telecommunication Services which
        tahun    yang     berakhir   pada    tanggal            ended 31 December 2023 and 2022 was                       diubah dengan Peraturan Menteri No. 5 Tahun                 are Connected Through Mobile Cellular
        31 Desember 2023 dan 2022 masing-masing                 Rp 6,715,663 and Rp 5,925,660, respectively.              2021          tentang          “Penyelenggaraan             Network” which was later amended by Minister
        sebesar Rp 6.715.663 dan Rp 5.925.660.                                                                            Telekomunikasi” memberikan pedoman untuk                    Decree No. 5 Year 2021 concerning
                                                                                                                          menentukan tarif jasa telekomunikasi dengan                 “Telecommunications         Operations”    which
        Jumlah komitmen sewa untuk sewa jangka                  Total lease commitments from short-term                   formula yang terdiri dari unsur biaya elemen                provides       guidelines       to     determine
        pendek yang dicatat sebagai beban dengan                leases recognised as expenses on a straight-              jaringan dan biaya aktivitas layanan retail.                telecommunication services tariffs with a
        dasar    garis     lurus    pada  tanggal               line basis as at 31 December 2023 and                                                                                 formula consisting of network element cost
        31 Desember 2023 dan 2022 masing-masing                 31 December 2022 are Rp 33,310 and                                                                                    and retail services activity cost.
        sebesar Rp 33.310 dan Rp 16.452.                        Rp 16,452, respectively.
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CATATAN ATAS LAPORAN KEUANGAN                                          NOTES TO THE CONSOLIDATED FINANCIAL                   CATATAN ATAS LAPORAN KEUANGAN                                       NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN                                                                                      STATEMENTS                KONSOLIDASIAN                                                                                   STATEMENTS
UNTUK TAHUN YANG BERAKHIR                                                                FOR THE YEAR ENDED                  UNTUK TAHUN YANG BERAKHIR                                                             FOR THE YEAR ENDED
31 DESEMBER 2023 DAN 2022                                                         31 DECEMBER 2023 AND 2022                  31 DESEMBER 2023 DAN 2022                                                      31 DECEMBER 2023 AND 2022
(Dinyatakan dalam jutaan Rupiah,                                                  (Expressed in millions of Rupiah,          (Dinyatakan dalam jutaan Rupiah,                                               (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                  unless otherwise stated)           kecuali dinyatakan lain)                                                               unless otherwise stated)


31. TARIF JASA DAN JARINGAN TELEKOMUNIKASI                   31. TELECOMMUNICATION       SERVICE                    AND      31. TARIF JASA DAN JARINGAN TELEKOMUNIKASI                  31. TELECOMMUNICATION       SERVICE               AND
    (lanjutan)                                                   NETWORK TARIFFS (continued)                                     (lanjutan)                                                  NETWORK TARIFFS (continued)

   a.   Tarif jasa telekomunikasi (lanjutan)                      a.   Telecommunication            services        tariff      b.   Tarif interkoneksi (lanjutan)                          b.   Interconnection tariff (continued)
                                                                       (continued)
                                                                                                                                     Efektif tanggal 1 Juni 2012, seluruh                        Effective   on     1     June     2012,    all
        Tarif jasa telekomunikasi terdiri dari:                        The telecommunication services tariffs consist                penyelenggara jaringan mengimplementasikan                  telecommunication operators implemented the
                                                                       of the following:                                             interkoneksi SMS berbasis biaya yang mengacu                cost-based    SMS      interconnection   with
        -   Tarif jasa teleponi dasar                                  -    Basic telephony services tariff                          kepada Surat Badan Regulasi Telekomunikasi                  reference to Letter from the Indonesian
        -   Tarif jasa nilai tambah teleponi                           -    Value added telephony services tariff                    Indonesia No. 262/BRTI/XII/2011.                            Telecommunication      Regulatory    Authority
        -   Tarif jasa multimedia                                      -    Multimedia services tariff                                                                                           No. 262/BRTI/XII/2011.

                                                                                                                                     Pada tanggal 30 Januari 2014, Pemerintah                    On 30 January 2014, the government
        Dengan struktur tarif sebagai berikut:                         With the following tariff structure as follows:
                                                                                                                                     telah menetapkan acuan biaya interkoneksi                   determined interconnection cost reference
        -  Tarif aktivasi;                                             -   Activation fee;
                                                                                                                                     yang dinyatakan melalui Surat Kementerian                   through the Letter from Ministry of
        -  Tarif berlangganan bulanan; dan                             -   Monthly charges; and
                                                                                                                                     Komunikasi dan Informatika Republik Indonesia               Communication          and        Information
        -  Tarif penggunaan                                            -   Usage charges
                                                                                                                                     dan Direktorat Jenderal Sumber Daya dan                     Technology and Directorate General of
                                                                                                                                     Perangkat     Pos     dan    Informatika    No.             Resources        and       Equipment        of
        Tarif jasa multimedia berupa tarif jasa                        The tariff for multimedia services is in the form
                                                                                                                                     118/KOMINFO/DJPPI/PI.02.04/01/2014 tentang                  Post      and     Information     Technology
        penyelenggaraan jasa multimedia berupa                         of tariffs for providing multimedia services,
                                                                                                                                     Implementasi Biaya Interkoneksi tahun 2014.                 No. 118/KOMINFO/DJPPI/ PI.02.04/01/2014
        termasuk namun tidak terbatas pada layanan                     including but not limited to internet services
                                                                                                                                     Acuan ini berlaku sejak tanggal 1 Februari 2014             concerning Interconnection Implementation for
        akses internet (ISP) dan layanan gerbang akses                 provider (ISP) and network access point
                                                                                                                                     sampai dengan 31 Desember 2016 dan dapat                    2014. This reference was effective from
        internet (NAP).                                                (NAP).
                                                                                                                                     dievaluasi oleh Badan Regulasi Telekomunikasi               1 February 2014 up to 31 December 2016 and
                                                                                                                                     Indonesia setiap tahunnya.                                  can be evaluated by the Indonesian
   b.   Tarif interkoneksi                                        b.   Interconnection tariff
                                                                                                                                                                                                 Telecommunication      Regulatory    Authority
                                                                                                                                                                                                 annually.
        Pada tanggal 28 Desember 2006, Grup dan                        On 28 December 2006, the Group and all
        seluruh          penyelenggara          jaringan               network operators signed amendments to their
                                                                                                                                c.   Tarif sewa jaringan                                    c.   Leased line tariff
        menandatangani amendemen atas perjanjian                       interconnection agreements for fixed line
        kerja sama interkoneksi untuk jaringan tidak                   networks      (local,  long    distance   and
                                                                                                                                     Berdasarkan Peraturan Menteri Komunikasi dan                Based        on        the      Minister      of
        bergerak (lokal, sambungan langsung jarak jauh                 international) and mobile networks for the
                                                                                                                                     Informatika No. 03/PER/M.KOMINFO/1/2007                     Communication and Information regulations
        dan internasional) dan jaringan bergerak dalam                 implementation of the cost-based tariff
                                                                                                                                     tanggal 26 Januari 2007 tentang Sewa Jaringan               No. 03/PER/ M.KOMINFO/1/2007 date
        rangka implementasi kewajiban tarif berbasis                   obligations      under    the    Minister  of
                                                                                                                                     yang kemudian diubah dengan Peraturan                       26 January 2007 concerning Lease Line which
        biaya     berdasarkan      Peraturan     Menteri               Communication and Information Regulations
                                                                                                                                     Menteri    No.     5   Tahun    2021     tentang            was later amended by Minister Decree No. 5
        Komunikasi            dan            Informatika               No. 08/PER/M.KOMINFO/02/2006 which was
                                                                                                                                     Penyelenggaraan Telekomunikasi, Pemerintah                  Year 2021, the Government regulates the
        No.     08/PER/M.KOMINFO/02/2006            yang               later amended by Minister Decree No. 5 Year
                                                                                                                                     mengatur bentuk, jenis, struktur tarif dan                  form, type, tariff structure and the formula for
        kemudian diubah dengan Peraturan Menteri                       2021      concerning      “Telecommunications
                                                                                                                                     formula tarif layanan untuk sewa jaringan.                  determination of lease line services tariff.
        No. 5 Tahun 2021 tentang “Penyelenggaraan                      Operations”.
        Telekomunikasi”.
                                                                                                                                d.   Tarif jasa lainnya                                     d.   Other services tariff
        Pemerintah telah menetapkan acuan biaya                        The       government     has        determined
                                                                                                                                     Tarif sewa menara, sewa internet teleponi,                  The tariffs for tower rental, internet telephony
        interkoneksi pada tanggal 31 Desember 2010                     interconnection   cost   reference     as    of
                                                                                                                                     jelajah nasional dan jasa lainnya ditentukan                services, national roaming and other services
        yang dinyatakan melalui Surat Badan                            31 December 2010 through the Letter from
                                                                                                                                     oleh       penyedia        layanan         dengan           are determined by the service provider by
        Regulasi        Telekomunikasi          Indonesia              Indonesian Telecommunication Regulatory
                                                                                                                                     memperhitungkan berbagai pengeluaran dan                    taking into account the expenditure and market
        No. 227/BRTI/XII/2010 tentang Implementasi                     Authority No. 227/BRTI/XII/2010 concerning
                                                                                                                                     harga pasar. Pemerintah hanya menetapkan                    price. The Government only determines the
        Interkoneksi tahun 2011. Untuk layanan                         Interconnection Implementation for 2011. For
                                                                                                                                     formula tarif untuk layanan teleponi dasar. Tidak           tariff formula for basic telephony services.
        telekomunikasi bergerak selular, acuan ini                     cellular mobile telecommunication services,
                                                                                                                                     ada aturan untuk tarif atas jasa-jasa lainnya.              There is no other ruling for other services.
        berlaku sejak tanggal 1 Januari 2011,                          this    reference    was     effective    from
        sedangkan untuk layanan fixed wireless access,                 1 January 2011, while for fixed wireless
        acuan ini berlaku sejak tanggal 1 Juli 2011.                   access service, this reference was effective
                                                                       from 1 July 2011.
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CATATAN ATAS LAPORAN KEUANGAN                                                          NOTES TO THE CONSOLIDATED FINANCIAL             CATATAN ATAS LAPORAN KEUANGAN                                        NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN                                                                                                      STATEMENTS          KONSOLIDASIAN                                                                                    STATEMENTS
UNTUK TAHUN YANG BERAKHIR                                                                                FOR THE YEAR ENDED            UNTUK TAHUN YANG BERAKHIR                                                              FOR THE YEAR ENDED
31 DESEMBER 2023 DAN 2022                                                                         31 DECEMBER 2023 AND 2022            31 DESEMBER 2023 DAN 2022                                                       31 DECEMBER 2023 AND 2022
(Dinyatakan dalam jutaan Rupiah,                                                                  (Expressed in millions of Rupiah,    (Dinyatakan dalam jutaan Rupiah,                                                (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                  unless otherwise stated)     kecuali dinyatakan lain)                                                                unless otherwise stated)


32. PERJANJIAN PENTING                                                          32. SIGNIFICANT AGREEMENTS                             32. PERJANJIAN PENTING (lanjutan)                          32. SIGNIFICANT AGREEMENTS (continued)

   Grup memiliki perjanjian pembelian, pemeliharaan                                The Group has existing purchases, maintenance          Grup juga menandatangani sejumlah perjanjian                  The Group also entered into various significant
   dan instalasi dengan sejumlah pihak, sebagai                                    and installation agreements with the following         penting lain, di antaranya:                                   agreements, such as:
   berikut:                                                                        parties:
                                                                                                                                                   Pihak-pihak dalam perjanjian/                                    Informasi penting/
                                                                                                                      Jumlah nota                        Counterparties                                           Significant information
                                                                                                                       pembelian
        Pihak-pihak dalam                                                                                           (12 bulan)/Total
        dalam perjanjian/                     Periode perjanjian/                        Informasi penting/         purchase orders       PT Telekomunikasi Indonesia Tbk,             - Perjanjian interkoneksi tentang tarif, perhitungan hak dan kewajiban
          Counterparties                     Period of agreement                       Significant information    issued (12 months)        PT Telekomunikasi Selular,                   dari kedua pihak, settlement, rekonsiliasi tagihan dan sanksi./
   PT Huawei Tech            1 Januari 2008 sampai dengan nota pembelian           Pemeliharaan berbagai             Rp 4,408,895           PT Indosat Tbk,                              Interconnection agreements regarding tariffs, rights and obligations of
      Investment (“HTI”)        terakhir atau diakhiri oleh salah satu pihak         macam produk dan jasa/                                 dan pihak lainnya/and others                 the parties, settlements, reconciliation of billing and penalties.
                                sebelum jangka waktu kontrak berakhir./              Maintenance of various
                                1 January 2008 until the last purchase order,        product and services
                                unless terminated earlier by either party.                                                                Sejumlah mitra operator di luar negeri/      - Perjanjian jelajah internasional tentang pembebanan dan tarif,
                                                                                                                                            Several international roaming partners       penagihan dan pencatatan, jasa yang disediakan untuk pelanggan
                             Contract of Adherence (“COA”) untuk periode           Penyediaan dan instalasi                                                                              jelajah internasional, kewajiban kedua pihak dan prosedur settlement./
                               1 Juni 2019 – 31 Desember 2024, kecuali                jaringan 3G/Supply and
                               diakhiri oleh salah satu pihak sebelum                installation of 3G network                                                                          International roaming agreement outlining charging and tariffs, billing
                               jangka waktu kontrak berakhir. /COA for                                                                                                                   and accounting, services provided for roaming subscribers, obligations
                               1 June 2019 - 31 December 2024 period,                                                                                                                    of the parties and settlement procedures.
                               Unless terminated earlier by either party.

   PT Alita Praya Mitra      COA untuk periode 1 Juni 2019 sampai                  Pembelian berbagai macam          Rp 295,486           Vocus Pty Ltd, PT Bank CIMB Niaga Tbk.,      - Perjanjian tentang biaya sewa sirkit dan jangka waktu pembayaran,
                               dengan 31 Desember 2024, kecuali diakhiri             peralatan jaringan/                                    PT Kredit Biro Indonesia Jaya,               hak dan kewajiban dari kedua pihak, sanksi, restitusi dan penghentian
                               oleh salah satu pihak sebelum jangka waktu            Purchase of various
                               kontrak berakhir./COA for 1 June 2019                 network equipment                                      PT Home Credit Indonesia,                    perjanjian./
                               31 December 2024, unless terminated                                                                          PT Google Cloud Indonesia,                   Agreement of leased line costs and terms of payment, rights and
                               earlier by either party.                                                                                     dan pihak lainnya/and others.                obligations of the parties, penalties, restitutions and termination
                             16 Agustus 2010 sampai dengan nota                    Pemeliharaan berbagai                                                                                 procedures.
                                pembelian terakhir, kecuali diakhiri oleh            macam produk dan jasa/
                                salah satu pihak./16 August 2010 until the           Maintenance for various                              PT Indosat Tbk                               - Perusahaan menyewakan sebagian ruang pada menara dan sebagian
                                last purchase order, unless terminated               products and services
                                earlier by either party.                                                                                    PT Sampoerna Telekomunikasi Indonesia,       ruang pada lahan kepada penyewa dan pembayaran sewa
                                                                                                                                            PT SmartFren Telecom Tbk,                    dan jasa pemeliharaan secara reguler selama masa sewa./
                             13 Agustus 2008 sampai dengan nota                    Pemasangan peralatan                                     PT Smart Telecom, PT First Media Tbk,        The Company leases parts of its telecommunications towers and sites
                                pembelian terakhir, kecuali diakhiri oleh            jaringan/Installation of
                                salah satu pihak./13 August 2008 until the           network equipment                                      PT Putra Arga Binangun,                       to other telecommunications operators and receives regular lease
                                last purchase order, unless terminated                                                                      PT Dayamitra Telekomunikasi,                 payments and maintenance fees throughout the lease period.
                                earlier by either party.                                                                                    PT Berca Hardayaperkasa
   PT Ericsson Indonesia     COA untuk periode 10 Desember 2014 sampai             Pemasangan dan                    Rp 795,597                                                        - Jangka waktu perjanjian tersebut adalah antara 10-12 tahun dan
                               dengan 31 Mei 2019, kecuali diakhiri oleh salah        pemeliharaan peralatan                                                                             selanjutnya dapat diperpanjang antara 5-6 tahun dengan kondisi
                               satu pihak sebelum jangka waktu kontrak                jaringan telekomunikasi/                                                                           tertentu./
                               berakhir, sebagaimana telah diubah dengan             Installation & supply
                               Supplemental Agreement yang berkaitan                 maintenance services for                                                                            Valid for 10-12 years and can be extended for the following 5-6 years
                               dengan COA tanggal 10 Juni 2019 tentang               telecommunication                                                                                   under certain conditions.
                               perpanjangan jangka waktu COA mulai                   network equipment
                               1 Juni 2019 sampai dengan 31 Desember
                               2024./Contract of Adherence (“COA”) for
                                                                                                                                          PT BIT Teknologi Nusantara dan/and           - Perjanjian Perbaikan dan Pemeliharaan Bersama Jaringan Kabel
                               10 December 2014 until 31 May 2019,                                                                          PT PGAS Telekomunikasi Nusantara             Serat Optik Bawah Laut antara Grup dan BIT Teknologi Nusantara dan
                               unless terminated earlier by either party,                                                                                                                antara Grup dengan PT PGAS Telekomunikasi Nusantara. Perjanjian
                               which has been amended by Supplemental
                               Agreement relating to the COA dated
                                                                                                                                                                                         mulai berlaku sejak tanggal 1 Januari 2014 (PT BIT Teknologi
                               10 June 2019 related to the extension of                                                                                                                  Nusantara) dan tanggal 6 November 2010 (PT PGAS Telekomunikasi
                               COA period from 1 June 2019 until                                                                                                                         Nusantara). Perjanjian-perjanjian tersebut hingga saat ini masih
                               31 December 2024.
                                                                                                                                                                                         diberlakukan oleh para pihak, di mana para pihak sedang dalam
   Amdocs Software           Perjanjian ini dimulai sejak tanggal                  Perjanjian lisensi piranti       USD 2,269,903                                                        proses melakukan amendemen atas jangka waktu dari masing-masing
     Solutions Limited          30 Juni 2019 untuk periode lima tahun./               lunak dan jasa                                                                                     perjanjian tersebut. Pelaksanaan kegiatan perbaikan dan
     Liability Company          This agreement commenced from                         pemeliharaan/Software                                                                              pemeliharaan dalam perjanjian-perjanjian tersebut nantinya akan
                                30 June 2019 for a period of five years.              license and maintenance
                                                                                      agreement                                                                                          merujuk pada setiap perjanjian pemeliharaan dan perbaikan yang
                                                                                                                                                                                         ditandatangani oleh XL dengan para pihak./
   PT Application Solution   Perjanjian ini dimulai sejak dimulainya               Perjanjian remote service/        Rp 315,567                                                          Repair and Maintenance Agreement of Submarine Fibre Optic
                                Business Support System Agreement                     Remote service
                                ("BSSA") dengan PT Application Solution               agreement                                                                                          Cable between the Group and PTBIT Teknologi Nusantara and
                                pada tanggal 30 Juni 2019 untuk periode                                                                                                                  between the Group and PT PGAS Telekomunikasi Nusantara. The
                                lima tahun./From the commencement of                                                                                                                     agreement commenced from 1 January 2014 (PT BIT Teknologi
                                Business Support System Agreement
                                ("BSSA") with PT Application Solution                                                                                                                    Nusantara) and 6 November 2010 (PT PGAS Telekomunikasi
                                on 30 June 2019 for a period of five years.                                                                                                              Nusantara). These agreements are currently still being enforced by the
                                                                                                                                                                                         parties, wherein the parties are in the process of amending the
                                                                                                                                                                                         effective period of these agreements. The execution of the repair and
                                                                                                                                                                                         maintenance activities will refer to all repair and maintenance
                                                                                                                                                                                         agreements entered into by XL with the parties.
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                                              PT XL AXIATA Tbk                                                                                                                       PT XL AXIATA Tbk
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CATATAN ATAS LAPORAN KEUANGAN                                             NOTES TO THE CONSOLIDATED FINANCIAL                       CATATAN ATAS LAPORAN KEUANGAN                                          NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN                                                                                         STATEMENTS                    KONSOLIDASIAN                                                                                      STATEMENTS
UNTUK TAHUN YANG BERAKHIR                                                                   FOR THE YEAR ENDED                      UNTUK TAHUN YANG BERAKHIR                                                                FOR THE YEAR ENDED
31 DESEMBER 2023 DAN 2022                                                            31 DECEMBER 2023 AND 2022                      31 DESEMBER 2023 DAN 2022                                                         31 DECEMBER 2023 AND 2022
(Dinyatakan dalam jutaan Rupiah,                                                     (Expressed in millions of Rupiah,              (Dinyatakan dalam jutaan Rupiah,                                                  (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                     unless otherwise stated)               kecuali dinyatakan lain)                                                                  unless otherwise stated)


32. PERJANJIAN PENTING (lanjutan)                                32. SIGNIFICANT AGREEMENTS (continued)                             32. PERJANJIAN PENTING (lanjutan)                            32. SIGNIFICANT AGREEMENTS (continued)

   Grup juga menandatangani sejumlah perjanjian                       The Group also entered into various significant                  Grup juga menandatangani sejumlah perjanjian                    The Group also entered into various significant
   penting lain, di antaranya: (lanjutan)                             agreements, such as: (continued)                                 penting lain, di antaranya: (lanjutan)                          agreements, such as: (continued)

            Pihak-pihak dalam perjanjian/                                          Informasi penting/                                           Pihak-pihak dalam perjanjian/                                      Informasi penting/
                  Counterparties                                                 Significant information                                              Counterparties                                             Significant information

   PT Indosat Tbk                                    - Perjanjian Lease of Submarine Fibre Optic Network Kalianda-Anyer                PT Indosat Tbk (lanjutan/continued)            - Pada tanggal 9 Mei 2016, Perusahaan menandatangani perjanjian
     (dahulu/formerly PT Hutchison 3 Indonesia)        antara Perusahaan dan PT Indosat Tbk. Perjanjian mulai berlaku sejak                                                             pemegang saham dengan PT Indosat Tbk di mana kedua belah pihak
                                                       tanggal 22 Februari 2011 dan terus berlaku sampai dengan jangka                                                                  sepakat untuk mendirikan Perseroan terbatas baru dengan
                                                       waktu 15 tahun sejak tanggal ready for service kecuali diakhiri lebih                                                            menyetorkan modal awal sebesar Rp 1.251 untuk memperoleh 50%
                                                       awal berdasarkan perjanjian ini. Pada tanggal 8 Desember 2022,                                                                   kepemilikan. Entitas ini ditujukan untuk menjalani aktivitas tertentu
                                                       Perusahaan dan PT Indosat Tbk menandatangani kesepakatan untuk                                                                   yang mendukung kerjasama jaringan kedua belah pihak di masa yang
                                                       menghentikan sewa yang efektif berlaku sejak tanggal                                                                             akan datang./
                                                       19 Desember 2022./                                                                                                               On 9 May 2016, the Company signed shareholder agreement with PT
                                                       Agreement on the Lease of a Submarine Fibre Optic Network                                                                        Indosat Tbk whereby both parties agreed to establish a new limited
                                                       Kalianda-Anyer between the Company and PT Indosat Tbk. The                                                                       liability Company by investing initial capital amounting to Rp 1,251 for
                                                       agreement commenced from 22 February 2011 and shall continue in                                                                  50% ownership. This entity is intended to carry out certain activities
                                                       effect for the year of 15 years as of the ready for service date unless                                                          which enable future network collaboration of both parties in the future.
                                                       terminated earlier in accordance with the agreement. On
                                                       8 December 2022, the Company and PT Indosat Tbk has agreed to                   PT Huawei Tech Investment (“HTI”)              - Pada tanggal 28 Maret 2019, Perusahaan menandatangani perjanjian
                                                       terminate the lease effective on 19 December 2022.                                                                               Network Managed Services dengan HTI untuk periode lima tahun
                                                                                                                                                                                        yang dapat diperpanjang selama dua tahun berikutnya. Perjanjian
   PT Indosat Tbk                                    - Perusahaan menandatangani perjanjian kerja sama dengan PT                                                                        tersebut meliputi jasa pengadaan, kegiatan operasional dan layanan
                                                       Indosat Tbk yang berlaku sejak tanggal 22 Agustus 2016 sampai                                                                    jaringan, termasuk pemeliharaan untuk Perusahaan. Perusahaan
                                                       dengan berakhirnya jangka waktu sewa Core dan/atau Kapasitas                                                                     melakukan pembayaran dimuka atas biaya jasa triwulan kepada HTI./
                                                       Kabel Utama dan Kabel Akses yang tercantum dalam Berita Acara                                                                    On 28 March 2019, the Company entered into a Network Managed
                                                       Sewa terakhir, di mana jangka waktu sewa untuk masing-masing Core                                                                Services Agreement with HTI for a period of five years that can be
                                                       dan/atau Kapasitas Kabel Utama dan Kabel Akses untuk setiap batch                                                                extended for the next two years. This agreement includes
                                                       adalah lima tahun yang dimulai pada tanggal ditandatanganinya berita                                                             procurement, network operations and services, as well as
                                                       acara sewa yang terakhir untuk masing-masing batch. Dalam                                                                        maintenance for the Company. The Company paid the quarterly
                                                       perjanjian tersebut, kedua pihak setuju untuk: (i) menyediakan jaringan                                                          services fees to HTI in advance.
                                                       transmisi yang terdiri dari kabel utama, kabel eksisting, kabel akses
                                                       dan perangkat di area tertentu dan/atau menambahkan jaringan                                                                   - Perjanjian "Equipment Supply" di mana HTI akan menyediakan
                                                       transmisi; (ii) meningkatkan kapasitas pada kabel eksisting; (iii)                                                               produk-produk jaringan dan sistem komunikasi yang dibutuhkan oleh
                                                       menyewakan jaringan transmisi; dan (iv) mengoperasikan dan                                                                       Perusahaan sesuai dengan syarat dan ketentuan yang telah
                                                       memelihara Jaringan tersebut. Perjanjian ini dimulai sejak dari tanggal                                                          disepakati dalam perjanjian. Amendemen terakhir sehubungan
                                                       ditandatanganinya dan tetap berlaku hingga akhir periode sewa,                                                                   dengan modernisasi peralatan di wilayah Jawa Barat, Bali, Lombok
                                                       kecuali diakhiri lebih awal atas persetujuan kedua belah pihak. Melalui                                                          dan Sumbawa, di mana kedua pihak setuju untuk melakukan
                                                       Perjanjian yang ditandatangani pada tanggal 13 Januari 2022,                                                                     pertukaran aset yang lama dengan aset baru yang disediakan oleh
                                                       Perusahaan dan PT Indosat Tbk mengatur kembali pelaksanaan sewa                                                                  HTI. Amendemen terakhir berlaku mulai tanggal 4 Desember 2014
                                                       menyewa diantara Para Pihak termasuk mengatur mengenai obyek                                                                     sepanjang tidak diakhiri oleh salah satu pihak berdasarkan ketentuan
                                                       sewa yang sebelumnya diatur melalui perjanjian yang ditandatangani                                                               yang berlaku dalam perjanjian./
                                                       di tanggal 22 Agustus 2016 tersebut./                                                                                            Equipment supply agreement in which HTI will supply network and
                                                       The Company entered into a cooperation agreement with PT Indosat                                                                 communication system products that are needed by the Company in
                                                       Tbk which was commenced on 22 August 2016 and shall be effective                                                                 accordance with the terms and conditions in the agreement. The latest
                                                       until the end date of the lease period of Core and/or Main Cable and                                                             amendment related to the modernisation of equipment in West Java,
                                                       Access Cable Capacity as set forth in the latest lease memorandum,                                                               Bali, Lombok and Sumbawa, in which both parties agreed to
                                                       where, the lease period of the respective Core and/or Main Cable and                                                             exchange the old assets with the new assets provided by HTI. The
                                                       Access Cable Capacity for each batch is five years effective from the                                                            amendment is valid from 4 December 2014, unless terminated by
                                                       latest lease memorandum for the respective batch being signed. Under                                                             either party in accordance with the agreement.
                                                       the agreement, both parties agreed to: (i) provide transmission network
                                                       consisting of main cable, existing cables, access cables and devices in
                                                       certain areas and/or add a transmission network; (ii) increase capacity
                                                       in existing cables; (iii) lease the transmission network; and (iv) operate
                                                       and maintain the Network. This agreement commenced from signing
                                                       date and shall continue in effect until the end of lease period, unless
                                                       terminated earlier by both parties. Under the agreement dated
                                                       13 January 2022, the Company and PT Indosat Tbk rearranged the
                                                       lease between the Parties including rearrange the lease object
                                                       previously set forth under such agreement dated 22 August 2016.
Page 232
                                             PT XL AXIATA Tbk                                                                                                          PT XL AXIATA Tbk
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CATATAN ATAS LAPORAN KEUANGAN                                    NOTES TO THE CONSOLIDATED FINANCIAL                   CATATAN ATAS LAPORAN KEUANGAN                                              NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN                                                                                STATEMENTS                KONSOLIDASIAN                                                                                          STATEMENTS
UNTUK TAHUN YANG BERAKHIR                                                          FOR THE YEAR ENDED                  UNTUK TAHUN YANG BERAKHIR                                                                    FOR THE YEAR ENDED
31 DESEMBER 2023 DAN 2022                                                   31 DECEMBER 2023 AND 2022                  31 DESEMBER 2023 DAN 2022                                                             31 DECEMBER 2023 AND 2022
(Dinyatakan dalam jutaan Rupiah,                                            (Expressed in millions of Rupiah,          (Dinyatakan dalam jutaan Rupiah,                                                      (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                            unless otherwise stated)           kecuali dinyatakan lain)                                                                      unless otherwise stated)


32. PERJANJIAN PENTING (lanjutan)                        32. SIGNIFICANT AGREEMENTS (continued)                        32. PERJANJIAN PENTING (lanjutan)                                 32. SIGNIFICANT AGREEMENTS (continued)

   Grup juga menandatangani sejumlah perjanjian               The Group also entered into various significant             Grup juga menandatangani sejumlah perjanjian                        The Group also entered into various significant
   penting lain, di antaranya: (lanjutan)                     agreements, such as: (continued)                            penting lain, di antaranya: (lanjutan)                              agreements, such as: (continued)
           Pihak-pihak dalam perjanjian/                                  Informasi penting/                                       Pihak-pihak dalam perjanjian/                                           Informasi penting/
                 Counterparties                                         Significant information                                          Counterparties                                                  Significant information

   Sejumlah perusahaan penyedia menara/       - Perusahaan mengadakan perjanjian sewa menara dengan                       Protelindo                                          - Pada tanggal 28 Maret 2016, Perusahaan menandatangani Perjanjian
     Several tower provider companies           beberapa perusahaan penyedia menara, di mana Perusahaan                                                                         Pembelian Aset (“APA”) dengan Protelindo di mana Perusahaan
                                                menyewa sebagian ruang pada menara dan sebagian ruang pada                                                                      bermaksud untuk menjual 2.500 menara telekomunikasi yang dimiliki
                                                lahan dari perusahaan-perusahaan tersebut. Sebagai kompensasi,                                                                  Perusahaan kepada Protelindo dan Protelindo setuju untuk
                                                Perusahaan akan membayar sewa dan jasa pemeliharaan secara                                                                      menyewakan kembali sebagian ruang pada 2.433 menara
                                                reguler selama masa sewa. Jangka waktu perjanjian tersebut berkisar                                                             telekomunikasi tersebut kepada Perusahaan. Terkait dengan APA, di
                                                antara 5-10 tahun. Sehubungan dengan penggabungan usaha antara                                                                  tanggal yang sama, Perusahaan juga menandatangani Perjanjian
                                                Perusahaan dan AXIS, Perusahaan mendapatkan beberapa                                                                            Induk Sewa Menyewa Menara dengan Protelindo untuk periode
                                                perjanjian sewa menara, termasuk perjanjian penghentian dini untuk                                                              sepuluh tahun yang akan berlaku pada saat Tanggal Penutupan
                                                sewa menara tertentu yang sebelumnya disewa oleh AXIS (lihat                                                                    transaksi penjualan menara tersebut. Pada tanggal 30 Juni 2016,
                                                Catatan 36a)./                                                                                                                  Perusahaan telah menyelesaikan transaksi tersebut dengan Protelindo
                                                The Company entered into a tower lease agreement with several                                                                   dan efektif menyewa sebagian ruang pada menara dan sebagian
                                                tower provider companies in which the Company leases space on                                                                   ruang pada lahan atas menara tersebut. Dampak atas transaksi ini
                                                telecommunication towers and sites from these companies. As                                                                     dapat dilihat pada Catatan 7 dan 12./
                                                compensation, the Company will pay regular lease payments and                                                                   On 28 March 2016, the Company signed Assets Purchase Agreement
                                                maintenance fees throughout the lease period. The agreements are                                                                ("APA") with Protelindo in which the Company intended to sell 2,500
                                                valid for 5-10 years. In relation to the merger between the Company                                                             telecommunication towers owned by the Company to Protelindo and
                                                and AXIS, the Company obtained several tower lease agreements,                                                                  Protelindo agreed to leaseback 2,433 specific tower spaces to the
                                                including early termination agreements for certain tower lease                                                                  Company. Related to APA, on the same date, the Company also
                                                previously leased by AXIS (see Note 36a).                                                                                       signed Master Tower Lease Agreement with Protelindo for ten year
                                                                                                                                                                                period which will be effective on the Closing Date of the transaction of
   PT Solusi Tunas Pratama Tbk. (“STP”)       - Pada tanggal 30 September 2014, Perusahaan menandatangani                                                                       tower sales. On 30 June 2016, the Company has completed the
                                                Perjanjian Pembelian Aset (“APA”) dengan STP di mana Perusahaan                                                                 transaction with Protelindo and effectively leased spaces on the
                                                bermaksud untuk menjual 3.500 menara telekomunikasi yang dimiliki                                                               telecommunication towers and sites. The impact of this transaction can
                                                Perusahaan kepada STP dan STP setuju untuk menyewakan kembali                                                                   be seen in Notes 7 and 12.
                                                sebagian ruang pada menara telekomunikasi tersebut kepada
                                                Perusahaan. Terkait dengan APA, di tanggal yang sama, Perusahaan          Moratel, PT IForte Solusi Infotek,                  - Perusahaan mengadakan perjanjian sewa jaringan serat optik dengan
                                                juga menandatangani Perjanjian Induk Sewa Menyewa Menara                    PT Persada Sokka Tama,                              sejumlah perusahaan penyedia serat optik. Perjanjian ini berlaku
                                                dengan STP untuk periode sepuluh tahun yang akan berlaku                    PT Alita Praya Mitra,                               sampai dengan berakhirnya jangka waktu pemanfaatan seluruh
                                                bersamaan dengan transaksi penjualan menara tersebut. Pada                  PT Mega Akses Persada,                              jaringan serat optik yang disewakan yaitu selama sepuluh tahun sejak
                                                tanggal 23 Desember 2014, Perusahaan telah menyelesaikan                    PT Transindonesia Network,                          pemanfaatan jaringan untuk lokasi yang disepakati./
                                                transaksi tersebut dengan STP dan efektif menyewa sebagian ruang            PT Multitech Infomedia,                             The Company entered into fibre optic lease agreement with several
                                                pada menara dan sebagian ruang pada lahan atas menara tersebut.             PT Era Bangun Telecomindo,                          fibre optic provider companies. These agreements are valid until the
                                                Dampak atas transaksi ini dapat dilihat pada Catatan 7 dan 12./             PT Ultra Mandiri Telekomunikasi,                    end of leased terms to utilise the fibre optics network for ten years,
                                                On 30 September 2014, the Company signed Assets Purchase                    PT Indonesia Comnets Plus                           respectively from the utilisation of the agreed spots.
                                                Agreement ("APA") with STP in which the Company intended to sell
                                                3,500 telecommunication towers owned by the Company to STP and            PT Axiata Digital Analytics Indonesia (”ADAI”)      - Pada tanggal 29 Juni 2018, Perusahaan mengadakan perjanjian
                                                STP agreed to leaseback specific tower spaces to the Company.                                                                   kerjasama dengan PT Axiata Digital Analytics Indonesia (“ADAI”)
                                                Related to APA, on the same date, the Company also signed Master                                                                sehubungan dengan Bisnis Periklanan Mobile (M-Ads) yang diubah
                                                Tower Lease Agreement with STP for ten year period which will be                                                                pada tanggal 24 Maret 2022 dan terakhir diubah pada tanggal
                                                effective along with the tower sales transaction. O23 December 2014,                                                            21 Maret 2023. Berdasarkan perjanjian pada tanggal 24 Maret 2022,
                                                the Company has completed the transaction with STP and effectively                                                              ADAI akan menyediakan jasa untuk mengelola bisnis M-Ads bersama-
                                                leased spaces on the telecommunication towers and sites. The impact                                                             sama dengan XL, di mana kedua belah pihak sepakat terhadap
                                                of this transaction can be seen in Notes 7 and 12.                                                                              persyaratan dan kondisi tertentu. Berdasarkan perubahan terakhir
                                                                                                                                                                                pada tanggal 21 Maret 2023, ADAI akan menyediakan jasa mengelola
                                                                                                                                                                                penyedia layanan (manage service provider), di mana kedua belah
                                                                                                                                                                                pihak sepakat terhadap persyaratan dan kondisi tertentu./
                                                                                                                                                                                On 29 June 2018, the Company entered into a cooperation agreement
                                                                                                                                                                                with PT Axiata Digital Analytics Indonesia (“ADAI”) which was
                                                                                                                                                                                amended on 24 March 2022 and last amended on 21 March 2023 in
                                                                                                                                                                                relation to Mobile Advertising (M-Ads) business. Under the agreement
                                                                                                                                                                                dated 24 March 2022, ADAI provided services to manage M-Ads
                                                                                                                                                                                business in cooperation with XL, where both parties agreed to certain
                                                                                                                                                                                terms and conditions. Under the last amendment dated 21 March 2023,
                                                                                                                                                                                ADAI will act as manage service provider, where both parties agreed to
                                                                                                                                                                                certain terms and condition.
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                                               PT XL AXIATA Tbk                                                                                                                   PT XL AXIATA Tbk
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CATATAN ATAS LAPORAN KEUANGAN                                             NOTES TO THE CONSOLIDATED FINANCIAL                      CATATAN ATAS LAPORAN KEUANGAN                                         NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN                                                                                         STATEMENTS                   KONSOLIDASIAN                                                                                     STATEMENTS
UNTUK TAHUN YANG BERAKHIR                                                                   FOR THE YEAR ENDED                     UNTUK TAHUN YANG BERAKHIR                                                               FOR THE YEAR ENDED
31 DESEMBER 2023 DAN 2022                                                            31 DECEMBER 2023 AND 2022                     31 DESEMBER 2023 DAN 2022                                                        31 DECEMBER 2023 AND 2022
(Dinyatakan dalam jutaan Rupiah,                                                     (Expressed in millions of Rupiah,             (Dinyatakan dalam jutaan Rupiah,                                                 (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                     unless otherwise stated)              kecuali dinyatakan lain)                                                                 unless otherwise stated)


32. PERJANJIAN PENTING (lanjutan)                               32. SIGNIFICANT AGREEMENTS (continued)                             32. PERJANJIAN PENTING (lanjutan)                            32. SIGNIFICANT AGREEMENTS (continued)

   Grup juga menandatangani sejumlah perjanjian                       The Group also entered into various significant                 Grup juga menandatangani sejumlah perjanjian                   The Group also entered into various significant
   penting lain, di antaranya: (lanjutan)                             agreements, such as: (continued)                                penting lain, di antaranya: (lanjutan)                         agreements, such as: (continued)
            Pihak-pihak dalam perjanjian/                                         Informasi penting/                                           Pihak-pihak dalam perjanjian/                                      Informasi penting/
                  Counterparties                                                Significant information                                              Counterparties                                             Significant information

   Australia – Singapore Cable Opco Pty              - Pada tanggal 8 Agustus 2018, Perusahaan dan Australia – Singapore              Princeton Digital Group (Indonesia Alpha)      - Pada tanggal 27 Juni 2019, Perusahaan menandatangani perjanjian
     Limited (“ASC”)                                   Cable Opco Pty Limited (“ASC”) menandatangani Master Service                      Pte. Limited (”PDG”)                          dengan Princeton Digital Group (Indonesia Alpha) Pte. Limited (“PDG”)
                                                       Agreement (“MSA”) yang mengatur ketentuan mengenai penyediaan                                                                   di mana PDG dan Perusahaan setuju untuk melakukan perjanjian
                                                       layanan transmisi sirkit secara timbal balik melalui Sistem Komunikasi                                                          membentuk perusahaan baru, mengalihkan aset tertentu, penjualan
                                                       Kabel Laut (“SKKL”) di mana Perusahaan akan menyediakan setengah                                                                saham dan sewa balik untuk sebagian dari aset tersebut selama periode
                                                       rangkaian layanan transmisi sirkit untuk sirkit Jakarta – Singapura dan                                                         sepuluh tahun yang dapat diperpanjang untuk periode lima tahun
                                                       sirkit Jakarta – Perth. MSA ini berlaku selama yang mana lebih lama                                                             berikutnya. Perusahaan baru tersebut didirikan dengan nama PT
                                                       antara 25 tahun dan umur ekonomis dari kabel laut yang ditentukan                                                               Princeton Digital Group Data Centres (“PDGDC”) dan bergerak dalam
                                                       oleh ASC kecuali diakhiri lebih awal berdasarkan perjanjian ini./                                                               bidang usaha informasi dan komunikasi di mana bisnis utamanya
                                                       On 8 August 2018, the Company and Australia – Singapore Cable                                                                   adalah untuk mengembangkan kegiatan aktivitas hosting. Pada tanggal
                                                       Opco Pty Limited (“ASC”) entered into Master Service Agreement                                                                  1 Juli 2019, PDGDC didirikan sebagaimana dimuat dalam Akta No. 13
                                                       (“MSA”) which sets out the terms of reciprocal supply of transmission                                                           tanggal 27 Juni 2019 dibuat di hadapan Dedy Syamri, S.H., Notaris di
                                                       circuit to each other through Submarine Cable Communication System                                                              Jakarta. Akta tersebut mendapatkan persetujuan dari Menteri Hukum
                                                       (“SKKL”), whereby the Company will supply a half circuit services for                                                           dan Hak Asasi Manusia Republik Indonesia berdasarkan Surat
                                                       Jakarta – Singapore circuit and Jakarta – Perth circuit. This MSA will                                                          Keputusan Menteri No. AHU-0031029.AH.01.01.Tahun 2019 tertanggal
                                                       valid until the later of the end of 25 years and the economic life of the                                                       1 Juli 2019. Perusahaan dan PDG telah menyetorkan modal awal
                                                       submarine cable which is determined by ASC unless terminated earlier                                                            sebesar Rp 2.490 dan Rp 10 dengan persentase kepemilikan 99,6%
                                                       in accordance with the agreement.                                                                                               dan 0,4%. Sampai dengan 31 Desember 2022, Perusahaan telah
                                                                                                                                                                                       mengalihkan aset tertentu, sewa balik untuk sebagian dari aset tersebut
   PT WT Indonesia                                   - Pada tanggal 10 Desember 2018, Perusahaan menandatangani                                                                        dan melakukan penjualan sebagian sahamnya di PDGDC dan PDG
                                                       perjanjian Managed Services Agreement for Multi-Vendor Assurance                                                                memberikan kontribusi tambahan modal saham sehingga persentase
                                                       and Managed Services dengan PT WT Indonesia untuk periode lima                                                                  kepemilikan Perusahaan dan PDG masing-masing adalah 30% dan
                                                       tahun yang dimulai dari tanggal operasional. Perjanjian tersebut                                                                70% dari jumlah saham PDGDC. Pada tanggal 14 Juli 2023,
                                                       meliputi jasa layanan terkelola infrastruktur IT untuk Perusahaan.                                                              kepemilikan saham Perusahaan atas PDGDC terdilusi menjadi sebesar
                                                       Perusahaan melakukan pembayaran atas jasa triwulanan kepada                                                                     10,71% (lihat Catatan 9)./
                                                       PT WT Indonesia./                                                                                                               On 27 June 2019, the Company entered into an agreement with
                                                       On 10 December 2018, the Company entered into a Managed Services                                                                Princeton Digital Group (Indonesia Alpha) Pte. Limited (“PDG”) in which
                                                       Agreement for Multi-Vendor Assurance and Managed Services with                                                                  PDG and the Company agreed to establish a new company, transfer
                                                       PT WT Indonesia for a period of five years commencing from                                                                      certain assets, sell the subscribed shares, and partially leaseback such
                                                       operational date. This agreement will include managed services on IT                                                            assets for a period of ten years which can be extended for the next five
                                                       infrastructure for the Company. The Company paid the services fees to                                                           years. The new company is established under the name PT Princeton
                                                       PT WT Indonesia on a quarterly basis.                                                                                           Digital Group Data Centres (“PDGDC”) and operates in information and
                                                                                                                                                                                       communication service in which the main business is to develop hosting
   PT Edotco Infrastruktur Indonesia (”Edotco”)      - Pada tanggal 25 Februari 2022, Perusahaan menandatangani                                                                        activities. On 1 July 2019, PDGDC was established by Deed No. 13
                                                       Perjanjian Pembelian Aset (“APA”) dengan Edotco di mana                                                                         dated 27 June 2019 overseen by Dedy Syamri, S.H., Notary in Jakarta.
                                                       Perusahaan bermaksud untuk menjual 859 menara telekomunikasi                                                                    The deeds were approved by the Minister of Law and Human Rights of
                                                       yang dimiliki Perusahaan kepada Edotco dan Edotco setuju untuk                                                                  the Republic of Indonesia as stated in the Minister’s Decision Letter No.
                                                       menyewakan kembali sebagian ruang pada menara telekomunikasi                                                                    AHU-0031029.AH.01.01. Year 2019 dated 1 July 2019. The Company
                                                       tersebut kepada Perusahaan. Terkait dengan APA, di tanggal yang                                                                 and PDG invested initial capital amounting to Rp 2,490 and Rp 10 for
                                                       sama, Perusahaan juga menandatangani Perjanjian Induk Sewa                                                                      99.6% and 0.4% ownership. Up to 31 December 2022, the Company
                                                       Menyewa Menara dengan Edotco untuk periode dua belas tahun./                                                                    has transferred certain assets, leased back some of the assets, and
                                                       On 25 February 2022, the Company signed Assets Purchase                                                                         partially sold its shares at PDGDC and PDG contributed additional
                                                       Agreement ("APA") with Edotco in which the Company intended to sell                                                             capital share so that the Company and PDG hold 30% and 70% of total
                                                       859 telecommunication towers owned by the Company to Edotco and                                                                 PDGDC shares, respectively. On July 14, 2023, the Company’s share
                                                       Edotco agreed to leaseback specific tower spaces to the Company.                                                                ownership of PDGDC was diluted to 10.71% (see Note 9).
                                                       Related to APA, on the same date, the Company also signed Master
                                                       Tower Lease Agreement with Edotco for a twelve year period.                    PT Application Solution                        - Business Support System Agreement ("BSSA") terkait dengan
                                                                                                                                                                                       pengelolaan perangkat lunak dan telah ditandatangani Perusahaan pada
                                                                                                                                                                                       tanggal 30 Juni 2019 untuk periode lima tahun. Perjanjian tersebut
                                                                                                                                                                                       meliputi desain sistem, implementasi, konfigurasi dan penggantian
                                                                                                                                                                                       maupun peningkatan atas sistem penagihan dan manajemen
                                                                                                                                                                                       pelanggan./
                                                                                                                                                                                       The Business Support System Agreement ("BSSA") related to the
                                                                                                                                                                                       management of software has been signed by the Company on
                                                                                                                                                                                       30 June 2019 for a period of five years. The agreement covers system
                                                                                                                                                                                       design, implementation, configuration, and replacement or enhancement
                                                                                                                                                                                       for billing and customer management system operation.
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CATATAN ATAS LAPORAN KEUANGAN                                        NOTES TO THE CONSOLIDATED FINANCIAL                      CATATAN ATAS LAPORAN KEUANGAN                                                NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN                                                                                    STATEMENTS                   KONSOLIDASIAN                                                                                            STATEMENTS
UNTUK TAHUN YANG BERAKHIR                                                              FOR THE YEAR ENDED                     UNTUK TAHUN YANG BERAKHIR                                                                      FOR THE YEAR ENDED
31 DESEMBER 2023 DAN 2022                                                       31 DECEMBER 2023 AND 2022                     31 DESEMBER 2023 DAN 2022                                                               31 DECEMBER 2023 AND 2022
(Dinyatakan dalam jutaan Rupiah,                                                (Expressed in millions of Rupiah,             (Dinyatakan dalam jutaan Rupiah,                                                        (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                unless otherwise stated)              kecuali dinyatakan lain)                                                                        unless otherwise stated)


32. PERJANJIAN PENTING (lanjutan)                           32. SIGNIFICANT AGREEMENTS (continued)                            32. PERJANJIAN PENTING (lanjutan)                                   32. SIGNIFICANT AGREEMENTS (continued)

   Grup juga menandatangani sejumlah perjanjian                  The Group also entered into various significant                 Grup juga menandatangani sejumlah perjanjian                          The Group also entered into various significant
   penting lain, di antaranya: (lanjutan)                        agreements, such as: (continued)                                penting lain, di antaranya: (lanjutan)                                agreements, such as: (continued)

           Pihak-pihak dalam perjanjian/                                      Informasi penting/                                          Pihak-pihak dalam perjanjian/                                             Informasi penting/
                 Counterparties                                             Significant information                                             Counterparties                                                    Significant information

   Protelindo dan/and                            - Pada tanggal 7 Februari 2020, Perusahaan menandatangani                       Dhost                                                - Pada tanggal 18 September 2020, 11 Desember 2020 dan
     PT Centratama Menara Indonesia (”CMI”)        Perjanjian Pembelian Aset (“APA”) dengan Protelindo dan CMI atas                                                                     9 April 2021, Perusahaan menandatangani Perjanjian Pembelian Aset
                                                   penjualan 2.782 menara telekomunikasi yang dimiliki Perusahaan dan                                                                   (“APA”) dan Perjanjian Induk Sewa Menyewa Aset Infrastruktur
                                                   Protelindo dan CMI setuju untuk menyewakan kembali sebagian ruang                                                                    Telekomunikasi Dalam Ruang (“MLA”) dengan Dhost di mana
                                                   pada 2.763 menara telekomunikasi tersebut kepada Perusahaan.                                                                         Perusahaan bermaksud untuk menjual dan menyewa kembali masing-
                                                   Terkait dengan APA, di tanggal yang sama, Perusahaan juga                                                                            masing sebesar 196, 150 dan 167 picocell. Sewa tersebut akan
                                                   menandatangani Perjanjian Induk Sewa Menyewa Menara (“MTLA”)                                                                         berlaku selama delapan tahun dan efektif pada Tanggal Penutupan
                                                   dengan Protelindo dan CMI untuk periode sepuluh tahun dan                                                                            transaksi penjualan picocell. Pada tanggal 31 Desember 2021,
                                                   Perjanjian Sewa Tanah (“LLA”) dengan Perusahaan atas penyewaan                                                                       Perusahaan telah menyelesaikan transaksi penjualan dan sewa balik../
                                                   538 plot tanah milik Perusahaan atas menara-menara yang dijual yang                                                                  On 18 September 2020, 11 December 2020 and 9 April 2021, the
                                                   akan berlaku pada saat Tanggal Penutupan transaksi penjualan                                                                         Company signed Assets Purchase Agreement ("APA") and Master
                                                   menara tersebut. Penyelesaian dari transaksi yang telah dieksekusi                                                                   Lease Agreement (“MLA”) with Dhost in which the Company intended
                                                   mengacu pada pemenuhan persyaratan dan kondisi tertentu dalam                                                                        to sell and leaseback 196, 150 and 167 picocells, respectively. The
                                                   tiga bulan sejak tanggal penyelesaian pemeriksaan menara                                                                             lease will be valid for eight years period and effective on the Closing
                                                   telekomunikasi atau tidak melebihi 31 Desember 2020 (mana yang                                                                       Date of the transaction of picocells sales. As at 31 December 2021,
                                                   lebih awal). Transaksi ini telah selesai di 2020 dan dampak atas                                                                     the Company has completed sale and leaseback.
                                                   transaksi ini dapat dilihat pada Catatan 7./
                                                   On 7 February 2020, the Company signed Assets Purchase                        PT Circles Asia Teknologi (”Circles Indonesia”)      - Pada tanggal 10 September 2020, Perusahaan dan Circles Indonesia
                                                   Agreement ("APA") with Protelindo and CMI in which the Company                                                                       menandatangani perjanjian - perjanjian managed service untuk produk
                                                   intended to sell 2,782 telecommunication towers owned by the                                                                         digital Perusahaan yang berlaku selama tiga tahun dengan
                                                   Company and Protelindo and CMI agreed to leaseback 2,763 specific                                                                    perpanjangan otomatis untuk lima tahun. Sebagai imbalan, Circles
                                                   tower spaces to the Company. Related to APA, on the same date, the                                                                   Indonesia akan mendapatkan persentase tertentu dari penjualan
                                                   Company also signed Master Tower Lease Agreement (“MTLA”) with                                                                       bersih atas produk digital tersebut dari Perusahaan./
                                                   Protelindo and CMI for a ten year period and Land Lease Agreement                                                                    On 10 September 2020, the Company and Circles Indonesia entered
                                                   (“LLA”) with Protelindo and CMI for the lease of 538 plot of lands                                                                   into managed service agreements for the Company's digital products
                                                   owned by the Company for the towers that are sold which will be                                                                      which is valid for three years with automatic renewal for an additional
                                                   effective on the Closing Date of the transaction of tower sales. The                                                                 five years. In return, Circles Indonesia will receive a certain percentage
                                                   completion of executed transactions is subject to fulfilment of certain                                                              of net revenue for the digital product from the Company.
                                                   terms and conditions for a period of three months from the date of
                                                                                                                                 Asia Link Dewa Pte. Ltd. dan/and                     - Pada tanggal 27 Januari 2022, Perusahaan dan Axiata
                                                   tower audit completion or not later than 31 December 2020 (whichever
                                                                                                                                   PT First Media Tbk                                   Investments (Indonesia) Sdn. Bhd. (bersama-sama disebut “Pembeli”)
                                                   is earlier). This transaction was completed in 2020 and the impact of
                                                                                                                                                                                        menandatangani Perjanjian Penjualan dan Pembelian Bersyarat
                                                   this transaction can be seen in Note 7.
                                                                                                                                                                                        (“CSPA”) dengan Asia Link Dewa Pte. Ltd. dan PT First Media Tbk
                                                                                                                                                                                        (bersama-sama disebut “Penjual”), sehubungan dengan rencana
   Edge Network Services Limited dan/and         - Pada tanggal 1 April 2020, Perusahaan, Edge Network Services
                                                                                                                                                                                        akuisisi 66,03%, atau setara dengan 1.816.735.484 saham
     Google Singapore Pte Ltd                      Limited (“Edge”),dan Google Singapore Pte Ltd (“Google”)
                                                                                                                                                                                        kepemilikan di PT Link Net Tbk (“Linknet”). Pembeli akan memperoleh
                                                   menandatangani Landing Service Agreement for Echo Cable System
                                                                                                                                                                                        Linknet dengan harga Rp 4.800/saham atau setara dengan
                                                   (LSA) yang mengatur ketentuan mengenai kerjasama penyediaan
                                                                                                                                                                                        Rp 8.720.330, dengan syarat-syarat tertentu yang diatur dalam CSPA.
                                                   layanan kolokasi dan fasilitas pendukung pembangunan Sistem
                                                                                                                                                                                        Akibat akuisisi tersebut, Axiata Investments (Indonesia) Sdn. Bhd.
                                                   Komunikasi Kabel Laut Singapore – Eureka (“SKKL”) di mana
                                                                                                                                                                                        akan memperoleh 46,03% kepemilikan di Linknet, sedangkan
                                                   Perusahaan akan menyediakan dan mengoperasikan Terminal Station
                                                                                                                                                                                        Perusahaan akan mengakuisisi 20% kepemilikan di Linknet. Pada
                                                   dan fasilitas pendukung lainnya yang diperlukan untuk kebutuhan
                                                                                                                                                                                        tanggal 22 Juni 2022, Perusahaan telah menyelesaikan transaksi dan
                                                   SKKL. LSA berlaku selama umur ekonomis dari kabel laut yang
                                                                                                                                                                                        mengakuisisi 20% kepemilikan di Linknet (lihat Catatan 9) dengan
                                                   ditentukan oleh Edge dan Google, dengan komitmen jangka waktu
                                                                                                                                                                                        jumlah pembayaran sebesar Rp 2.641.518./
                                                   minimum selama sepuluh tahun./
                                                                                                                                                                                        On 27 January 2022, the Company and Axiata Investments
                                                   On 1 April 2020, the Company, Edge Network Services Limited, and
                                                                                                                                                                                        (Indonesia) Sdn. Bhd. (together called “the Buyers”) signed a
                                                   Google Singapore Pte Ltd entered into Landing Service Agreement for
                                                                                                                                                                                        Conditional Sales and Purchase Agreement (“CSPA”) with Asia Link
                                                   Echo Cable System (LSA) which sets out the terms of cooperation on
                                                                                                                                                                                        Dewa Pte. Ltd. and PT First Media Tbk (together called “the Sellers”),
                                                   the provision of colocation and supporting facilities service for
                                                                                                                                                                                        in relation to a proposed acquisition of 66.03%, or equivalent to
                                                   Singapore – Eureka Submarine Cable System (“Cable System”)
                                                                                                                                                                                        1,816,735,484 shares ownership in PT Link Net Tbk (“Linknet”). The
                                                   whereby the Company will provide and operated Terminal Station and
                                                                                                                                                                                        Buyers will acquire Linknet at Rp 4,800/shares or equivalent to
                                                   supporting facilities required for the Cable System. The LSA will be
                                                                                                                                                                                        Rp 8,720,330, subject to certain conditions stipulated in the CSPA. As
                                                   valid until the end of the economic life of the submarine cable which is
                                                                                                                                                                                        a result of the acquisition, Axiata Investments (Indonesia) Sdn. Bhd.
                                                   determined by Edge and Google with minimum period commitment of
                                                                                                                                                                                        will obtain 46.03% ownership in Linknet, while the Company will
                                                   ten years.
                                                                                                                                                                                        acquire 20% ownership in Linknet. As of 22 June 2022, the Company
                                                                                                                                                                                        had completed the transaction and acquired 20% ownership in Linknet
                                                                                                                                                                                        (see Note 9) with the total payment amounting to Rp 2,641,518.
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CATATAN ATAS LAPORAN KEUANGAN                                       NOTES TO THE CONSOLIDATED FINANCIAL                   CATATAN ATAS LAPORAN KEUANGAN                                 NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN                                                                                   STATEMENTS                KONSOLIDASIAN                                                                             STATEMENTS
UNTUK TAHUN YANG BERAKHIR                                                             FOR THE YEAR ENDED                  UNTUK TAHUN YANG BERAKHIR                                                       FOR THE YEAR ENDED
31 DESEMBER 2023 DAN 2022                                                      31 DECEMBER 2023 AND 2022                  31 DESEMBER 2023 DAN 2022                                                31 DECEMBER 2023 AND 2022
(Dinyatakan dalam jutaan Rupiah,                                               (Expressed in millions of Rupiah,          (Dinyatakan dalam jutaan Rupiah,                                         (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                               unless otherwise stated)           kecuali dinyatakan lain)                                                         unless otherwise stated)


32. PERJANJIAN PENTING (lanjutan)                          32. SIGNIFICANT AGREEMENTS (continued)                         33. ASET DAN LIABILITAS MONETER DALAM MATA              33. MONETARY   ASSETS    AND    LIABILITIES
                                                                                                                              UANG ASING                                              DENOMINATED IN FOREIGN CURRENCIES
   Grup juga menandatangani sejumlah perjanjian                 The Group also entered into various significant
   penting lain, di antaranya: (lanjutan)                       agreements, such as: (continued)                                                                             2023
                                                                                                                                                                                                     Setara
            Pihak-pihak dalam perjanjian/                                   Informasi penting/                                                                                                      dengan
                  Counterparties                                          Significant information                                                                                                   Rupiah/
                                                                                                                                                                                                  Equivalent to
   PT Hipernet Indodata                         - Pada bulan Maret 2022, Perusahaan menandatangani Perjanjian                                         USD            EUR             MYR            Rupiah
                                                  Penjualan dan Pembelian Bersyarat (“CSPA”) dengan Bridgefield
                                                  Prime Investments Pte. Ltd., Ameisys Global Technologies Pte. Ltd.,        Aset                                                                                                    Assets
                                                  PT Mitra Indo Asia dan PT Magna Karya Archipelago untuk                    Kas dan setara kas       6,129,382              -               -          94,492     Cash and cash equivalents
                                                  mengakuisisi 51% atau sebesar 2.805 lembar kepemilikan saham               Piutang usaha           20,882,204              -               -         321,920             Trade receivables
                                                  di PT Hipernet Indodata dengan syarat-syarat tertentu yang diatur          Piutang lain-lain        1,026,394              -               -          15,823             Other receivables
                                                  dalam CSPA. Perusahaan telah menyelesaikan transaksi ini pada              Aset lain-lain           3,316,241              -               -          51,123                 Other assets
                                                  tanggal 2 Juni 2022. Dampak atas transaksi ini dapat dilihat pada
                                                  Catatan 37./                                                               Jumlah aset moneter     31,354,221              -               -         483,358         Total monetary assets
                                                  In March 2022, the Company signed a signed a Conditional Sales and
                                                  Purchase Agreement (“CSPA”) with Bridgefield Prime Investments             Liabilitas                                                                                          Liabilities
                                                  Pte. Ltd., Ameisys Global Technologies Pte. Ltd., PT Mitra Indo Asia       Utang usaha            (43,070,775)      (135,225)        (44,580)        (666,619)             Trade payables
                                                  and PT Magna Karya Archipelago to acquire 51% or equivalent to
                                                  2,805 shares of ownership in PT Hipernet Indodata, subject to certain      Jumlah liabilitas                                                                                Total monetary
                                                  conditions as stipulated in the CSPA. The Company completed the              moneter              (43,070,775)      (135,225)        (44,580)        (666,619)                  liabilities
                                                  transaction on 2 June 2022. The impact of this transaction can be
                                                  seen in Note 37.                                                           Liabilitas moneter                                                                                Net monetary
                                                                                                                                bersih              (11,716,554)      (135,225)        (44,580)        (183,261)                 liabilities
   PT Integrasi Jaringan Ekosistem (”IJE”)      - Pada tanggal 6 Desember 2022, Perusahaan menandatangani
                                                  Perjanjian Pembelian Aset (“APA”) dengan IJE di mana Perusahaan                                                            2022
                                                  bermaksud untuk menjual kabel serat optik sepanjang 3.984,5 km                                                                                     Setara
                                                  yang dimiliki Perusahaan kepada IJE dan IJE setuju untuk                                                                                          dengan
                                                  menyewakan kembali bagian inti kabel fiber optik (core) tersebut                                                                                  Rupiah/
                                                  kepada Perusahaan. Terkait dengan APA, di tanggal yang sama,                                                                                    Equivalent to
                                                  Perusahaan juga menandatangani Perjanjian Sewa Menyewa                                              USD            EUR             MYR            Rupiah
                                                  Jaringan Telekomunikasi (“FLA”) dengan IJE untuk periode sepuluh
                                                  tahun./                                                                    Aset                                                                                                    Assets
                                                  On 6 December 2022, the Company signed Assets Purchase                     Kas dan setara kas       1,236,307              -               -          19,451     Cash and cash equivalents
                                                  Agreement ("APA") with IJE in which the Company intended to sell           Piutang usaha            8,551,264              -               -         134,520             Trade receivables
                                                  3,984.5 km fiber optic cable owned by the Company to IJE and IJE           Piutang lain-lain        1,529,676              -               -          24,063             Other receivables
                                                  agreed to leaseback fiber optic core to the Company. Related to APA,       Aset lain-lain           3,561,215              -               -          56,021                 Other assets
                                                  on the same date, the Company also signed FIber Lease Agreement
                                                  (“FLA”) with IJE for a ten year period.                                    Jumlah aset moneter     14,878,462              -               -         234,055         Total monetary assets

   PT Link Net Tbk                              - Pada tanggal 28 Juni 2023, Perusahaan menandatangani Perjanjian            Liabilitas                                                                                          Liabilities
                                                  sewa Fiber to the Home (FTTH) dengan PT Link Net Tbk untuk satu            Utang usaha            (36,197,124)             -         (25,500)        (569,575)             Trade payables
                                                  juta Home Pass yang akan dibangun, dikembangkan, dioperasikan
                                                  dan dikelola oleh PT Link Net Tbk untuk Perusahaan dengan jangka           Jumlah liabilitas                                                                                Total monetary
                                                  waktu 10 tahun, yang mana Perusahaan berkewajiban untuk                      moneter              (36,197,124)             -         (25,500)        (569,575)                    liabilities
                                                  membayar sejumlah perikatan minimal selama dua tahun enam
                                                  bulan./                                                                    Liabilitas moneter                                                                                Net monetary
                                                  On 28 June 2023, the Company signed Lease Agreement of Fiber to               bersih              (21,318,662)             -         (25,500)        (335,520)                   liabilities
                                                  the Home (FTTH) with PT Link Net Tbk for one million Home Passes
                                                  which will be built, developed, operated and maintained by PT Link         Karena pendapatan utama Grup dalam mata uang            Since the Group’s revenues are mainly
                                                  Net Tbk for the Company with a period of 10 years, in which the            Rupiah sedangkan belanja modal utama Grup               denominated in Rupiah and the Group’s capital
                                                  Company is obliged to pay minimum commitment for two years and
                                                                                                                             dalam mata uang Dolar Amerika Serikat, Grup             expenditure is mainly denominated in US Dollars,
                                                  six months period.
                                                                                                                             terutama rentan terhadap pergerakan kurs mata           the Group is mainly exposed to fluctuations in
                                                                                                                             uang asing yang akan timbul terutama dari utang         foreign exchange rates resulting mainly from its
                                                                                                                             usaha Grup dalam mata uang Dolar Amerika                trade payables denominated in US Dollars.
                                                                                                                             Serikat.
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CATATAN ATAS LAPORAN KEUANGAN                                  NOTES TO THE CONSOLIDATED FINANCIAL               CATATAN ATAS LAPORAN KEUANGAN                                                                   NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN                                                                              STATEMENTS            KONSOLIDASIAN                                                                                                               STATEMENTS
UNTUK TAHUN YANG BERAKHIR                                                        FOR THE YEAR ENDED              UNTUK TAHUN YANG BERAKHIR                                                                                         FOR THE YEAR ENDED
31 DESEMBER 2023 DAN 2022                                                 31 DECEMBER 2023 AND 2022              31 DESEMBER 2023 DAN 2022                                                                                  31 DECEMBER 2023 AND 2022
(Dinyatakan dalam jutaan Rupiah,                                          (Expressed in millions of Rupiah,      (Dinyatakan dalam jutaan Rupiah,                                                                           (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                          unless otherwise stated)       kecuali dinyatakan lain)                                                                                           unless otherwise stated)


33. ASET DAN LIABILITAS MONETER DALAM MATA               33. MONETARY    ASSETS AND  LIABILITIES                 34. SEGMEN OPERASI (lanjutan)                                                     34. OPERATING SEGMENT (continued)
    UANG ASING (lanjutan)                                    DENOMINATED IN FOREIGN CURRENCIES
                                                             (continued)                                            Rincian informasi segmen adalah sebagai berikut:                                        The detailed segment information is presented
                                                                                                                                                                                                            below:
   Aset dan liabilitas moneter Grup pada tanggal            The Group’s monetary assets and liabilities on
                                                                                                                                                         Jasa GSM      Managed service
   31 Desember 2023 dilaporkan dalam mata uang              31 December 2023 were reported in Rupiah using                                               mobile dan         dan jasa
   Rupiah dengan menggunakan kurs USD 1 =                   the exchange rates USD 1 = Rp 15,416 (full                                                    jaringan         teknologi
                                                                                                                                                      telekomunikasi/     informasi/
   Rp 15.416 (nilai Rupiah penuh) dan MYR 1 =               amount Rupiah) and MYR 1 = Rp 3,342 (full                                                   GSM mobile         Managed            Jumlah
   Rp 3.342 (nilai Rupiah penuh). Sejak tanggal             amount Rupiah). Since 31 December 2023, those                                                    and              and            sebelum
                                                                                                                                                     telecommunication   information      eliminasi/Total
   31 Desember 2023, kurs tersebut telah berubah            rates were changed to USD 1 = Rp 15,734 (full                                                 network        technology           before                Eliminasi/        Konsolidasian/
                                                                                                                                                          services          services       eliminations            Eliminations        Consolidated
   menjadi kurs USD 1 = Rp 15.734 (nilai Rupiah             amount Rupiah), and MYR 1 = Rp 3,305 (full
   penuh) dan MYR 1 = Rp 3.305 (nilai Rupiah penuh)         amount Rupiah) on 9 February 2024. If the Group         31 Desember 2023                                                                                                                                31 December 2023

   pada tanggal 9 Februari 2024. Apabila Grup               reports monetary assets and liabilities in foreign      Pendapatan                            31,846,415           501,010             32,347,425             (24,774)         32,322,651                           Revenue
   melaporkan semua aset dan liabilitas moneter             currency as at 31 December 2023 using these             Beban penyusutan                      (11,320,465)         (27,293)           (11,347,758)                    -       (11,347,758)          Depreciation expenses
   dalam mata uang asing pada tanggal 31 Desember           rates, the unrealised foreign exchange gain will        Beban infrastruktur                    (8,972,619)         (23,027)            (8,995,646)                    -        (8,995,646)         Infrastructure expenses
                                                                                                                    Beban interkoneksi dan                                                                                                                          Interconnection and
   2023 dengan menggunakan kurs-kurs ini, maka              increase in the amount of Rp 3,689. In the future,        beban langsung lainnya               (2,910,393)        (286,601)            (3,196,994)             24,774          (3,172,220)         other direct expenses
                                                                                                                    Beban penjualan dan                                                                                                                            Sales and marketing
   keuntungan selisih kurs yang belum direalisasi akan      the rates might fluctuate, and Rupiah might               pemasaran                            (2,444,234)         (10,541)            (2,454,775)                    -        (2,454,775)                        expenses
   meningkat sejumlah Rp 3.689. Pada masa                   depreciate or appreciate significantly compared to      Beban gaji dan                                                                                                                              Salaries and employee
                                                                                                                      kesejahteraan karyawan               (1,317,096)         (85,146)            (1,402,242)                    -        (1,402,242)                benefit expense
   mendatang, kurs mungkin berfluktuasi, dan mata           other currencies.                                       Beban umum dan                                                                                                                                          General and
                                                                                                                      administrasi                          (395,319)          (17,721)              (413,040)                    -          (413,040)       administrative expenses
   uang Rupiah mungkin mengalami depresiasi atau                                                                    Beban amortisasi                        (142,083)          (15,133)              (157,216)                    -          (157,216)           Amortisation expense
   apresiasi secara signifikan terhadap mata uang                                                                   (Kerugian)/keuntungan                                                                                                                             Foreign exchange
                                                                                                                      selisih kurs - bersih                   12,993               (16)                12,977                     -            12,977                  gain/(loss) - net
   lainnya.                                                                                                         Keuntungan dari penjualan                                                                                                                           Gain from tower
                                                                                                                      dan sewa-balik menara                   424,062                -                424,062                     -           424,062             sale and leaseback
                                                                                                                    Lain-lain                                 (72,743)          (8,157)               (80,900)                    -           (80,900)                            Others
                                                                                                                    Biaya keuangan                         (2,933,920)          (6,059)            (2,939,979)                    -        (2,939,979)                      Finance cost
                                                                                                                    Penghasilan keuangan                       99,452              644                100,096                     -           100,096                   Finance income
34. SEGMEN OPERASI                                       34. OPERATING SEGMENT                                      Bagian atas rugi                                                                                                                                       Share of loss
                                                                                                                      bersih dari entitas asosiasi          (174,836)                -               (174,836)            (16,657)           (191,493)                from associates
                                                                                                                    Beban pajak penghasilan                 (410,195)           (9,874)              (420,069)                  -            (420,069)             Income tax expense
   Pembuat keputusan operasional adalah Dewan               The chief operating decision-maker is the Board of
                                                                                                                    Laba tahun berjalan                    1,289,019            12,086              1,301,105             (16,657)          1,284,448                  Profit for the year
   Direksi. Direksi melakukan penelaahan terhadap           Directors. The Board reviews the Company’s
   pelaporan internal Perusahaan untuk menilai kinerja      internal reporting in order to assess performance       Pada tanggal
                                                                                                                      31 Desember 2023                                                                                                                        As at 31 December 2023
   dan mengalokasikan sumber daya. Manajemen                and allocate resources. Management has                  Informasi lain-lain                                                                                                                               Other information
   menentukan operasi segmen berdasarkan laporan            determined the operating segment based on these         Aset segmen                           87,284,542           424,361             87,708,903             (20,819)         87,688,084                   Segment assets
   ini. Direksi mempertimbangkan bisnis dari sudut          reports. The Board considers the business from the
                                                                                                                    Jumlah aset                           87,284,542           424,361             87,708,903             (20,819)         87,688,084                       Total assets
   pandang imbal hasil dari modal yang diinvestasikan.      return of invested capital perspective.
                                                                                                                    Liabilitas segmen                     60,898,704           285,349             61,184,053                (745)         61,183,308                 Segment liabilities

   Pada tanggal 31 Desember 2023, Grup                      As at 31 December 2023, the Group manages and           Jumlah liabilitas                     60,898,704           285,349             61,184,053                (745)         61,183,308                     Total liabilities
   mengoperasikan dan mengelola bisnis dalam dua            evaluates its operations in two segments: one that      31 Desember 2022                                                                                                                                31 December 2022
   segmen yaitu segmen yang menyediakan jasa GSM            provides GSM mobile and telecommunications
                                                                                                                    Pendapatan                            28,939,423           211,736             29,151,159             (9,165)          29,141,994                        Revenue
   mobile dan jaringan telekomunikasi dan segmen            networks and one that provides managed and
   yang menyediakan managed service dan jasa                information technology services to customers. The       Beban penyusutan                     (10,564,296)           (5,326)          (10,569,622)                     -      (10,569,622)            Depreciation expenses
   teknologi informasi kepada para pelanggan.               operating segments are managed separately               Beban infrastruktur                   (7,728,585)           (5,362)           (7,733,947)                     -       (7,733,947)           Infrastructure expenses
                                                                                                                    Beban penjualan
   Segmen usaha dikelola secara terpisah karena             because each offers different services/products           dan pemasaran                       (2,615,009)           (2,989)           (2,617,998)                     -       (2,617,998)    Sales and marketing expenses
   masing-masing menawarkan jasa/produk yang                and serves different markets. The Group mainly          Beban interkoneksi dan                                                                                                                          Interconnection and
                                                                                                                      beban langsung lainnya              (2,767,408)         (118,234)           (2,885,642)               9,165         (2,876,477)         other direct expenses
   berbeda dan melayani pasar yang berbeda. Grup            operates in one geographical area, so no                Beban gaji dan kesejahteraan                                                                                                                Salaries and employee
                                                                                                                      karyawan                            (1,285,705)          (39,824)           (1,325,529)                     -       (1,325,529)               benefit expense
   terutama beroperasi dalam satu wilayah geografis,        geographical information on segments is                                                                                                                                                                          General and
   oleh karena itu informasi segmen geografis tidak         presented.                                              Beban umum dan administrasi
                                                                                                                    Beban amortisasi
                                                                                                                                                            (341,866)
                                                                                                                                                                    -
                                                                                                                                                                               (10,832)
                                                                                                                                                                                (7,567)
                                                                                                                                                                                                    (352,698)
                                                                                                                                                                                                      (7,567)
                                                                                                                                                                                                                                  -
                                                                                                                                                                                                                                  -
                                                                                                                                                                                                                                            (352,698)
                                                                                                                                                                                                                                              (7,567)
                                                                                                                                                                                                                                                           administrative expenses
                                                                                                                                                                                                                                                                 Amortisation expense
   disajikan.                                                                                                       (Kerugian)/keuntungan selisih                                                                                                                      Foreign exchange
                                                                                                                      selisih kurs - bersih                  (61,311)               16               (61,295)                     -          (61,295)                (loss)/gain - net
                                                                                                                    Keuntungan dari penjualan                                                                                                                            Gain from tower
   Pada tanggal 31 Desember 2023, Perusahaan                As at 31 December 2023, the Company operates              dan sewa-balik menara                   446,805                -                446,805                     -           446,805           sale and leaseback
                                                                                                                    Lain-lain                                (30,309)            1,502               (28,807)                     -          (28,807)                              Others
   mengoperasikan dan mengelola bisnis dalam satu           and manages the business in a single segment            Biaya keuangan                        (2,776,627)            (758)            (2,777,385)                     -       (2,777,385)                       Finance cost
                                                                                                                    Penghasilan keuangan                      111,670               48                111,718                     -           111,718                    Finance income
   segmen yang menyediakan jasa GSM mobile dan              which      provides  GSM      mobile     and            Bagian atas laba/(rugi) bersih                                                                                                                 Share of profit/(loss)
   jaringan telekomunikasi kepada para pelanggan.           telecommunications network services to its                dari entitas asosiasi                    16,066                 -                16,066            (12,228)               3,838                from associates
                                                                                                                    Beban pajak penghasilan                 (225,842)           (6,000)             (231,842)                   -           (231,842)              Income tax expense
                                                            customers.
                                                                                                                    Laba tahun berjalan                    1,117,006            16,410              1,133,416            (12,228)           1,121,188                  Profit for the year
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CATATAN ATAS LAPORAN KEUANGAN                                                      NOTES TO THE CONSOLIDATED FINANCIAL                                  CATATAN ATAS LAPORAN KEUANGAN                                       NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN                                                                                                  STATEMENTS                               KONSOLIDASIAN                                                                                   STATEMENTS
UNTUK TAHUN YANG BERAKHIR                                                                            FOR THE YEAR ENDED                                 UNTUK TAHUN YANG BERAKHIR                                                             FOR THE YEAR ENDED
31 DESEMBER 2023 DAN 2022                                                                     31 DECEMBER 2023 AND 2022                                 31 DESEMBER 2023 DAN 2022                                                      31 DECEMBER 2023 AND 2022
(Dinyatakan dalam jutaan Rupiah,                                                              (Expressed in millions of Rupiah,                         (Dinyatakan dalam jutaan Rupiah,                                               (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                              unless otherwise stated)                          kecuali dinyatakan lain)                                                               unless otherwise stated)


34. SEGMEN OPERASI (lanjutan)                                         34. OPERATING SEGMENT (continued)                                                 35. MANAJEMEN RISIKO KEUANGAN (lanjutan)                   35. FINANCIAL RISK MANAGEMENT (continued)

   Rincian informasi segmen adalah sebagai berikut:                            The detailed segment information is presented                               Faktor risiko keuangan (lanjutan)                          Financial risk factors (continued)
   (lanjutan)                                                                  below: (continued)
                                                                                                                                                           (i)   Risiko pasar                                         (i)   Market risk
                             Jasa GSM      Managed service
                             mobile dan         dan jasa
                              jaringan         teknologi                                                                                                         Risiko nilai tukar mata uang asing                         Foreign exchange risk
                          telekomunikasi/     informasi/
                            GSM mobile         Managed           Jumlah
                                 and              and           sebelum                                                                                          Perubahan nilai tukar telah dan diperkirakan               Changes in exchange rates have affected and
                         telecommunication
                              network
                                             information
                                             technology
                                                             eliminasi/Total
                                                                 before               Eliminasi/       Konsolidasian/
                                                                                                                                                                 akan terus, memberikan pengaruh terhadap                   may continue to affect the Group’s results of
                              services          services      eliminations           Eliminations       Consolidated                                             hasil usaha dan arus kas Grup. Beberapa                    operations and cash flows. Some of the
                                                                                                                                                                 belanja modal Grup adalah dan diperkirakan                 Group’s capital expenditure is, and is expected
   Pada tanggal                                                                                                                                                  akan terus, didenominasi dengan mata uang                  to continue to be, denominated in US Dollars.
     31 Desember 2022                                                                                                    As at 31 December 2022
   Informasi lain-lain                                                                                                           Other information               Dolar Amerika Serikat. Sebagian besar                      Most of the Group’s revenues are
   Aset segmen                86,922,528           369,364            87,291,892            (14,112)        87,277,780            Segment assets
                                                                                                                                                                 pendapatan Grup adalah dalam mata uang                     denominated in Rupiah.
                                                                                                                                                                 Rupiah.
   Jumlah aset                86,922,528           369,364            87,291,892            (14,112)        87,277,780                Total assets

   Liabilitas segmen          61,271,816           233,622            61,505,438             (1,884)        61,503,554          Segment liabilities              Grup rentan terhadap risiko nilai tukar mata               The Group is exposed to foreign exchange risk
   Jumlah liabilitas          61,271,816           233,622            61,505,438             (1,884)        61,503,554              Total liabilities            uang asing yang timbul dari berbagai eksposur              arising from various currency exposures,
                                                                                                                                                                 mata uang, terutama terhadap mata uang Dolar               primarily with respect to US Dollars. Foreign
   Lihat Catatan 2d dan 23 untuk keterangan dari                               Refer to Notes 2d and 23 for the description of the                               Amerika Serikat. Risiko nilai tukar mata uang              exchange risk arises from future commercial
   masing-masing tipe produk dan jasa dalam setiap                             types of products and services under each reporting                               asing timbul dari transaksi komersil di masa               transactions and recognised assets and
   pelaporan segmen.                                                           segment.                                                                          depan serta aset dan liabilitas yang diakui.               liabilities.

   Manajemen memonitor hasil dari kegiatan bisnis                              Management monitors the operating results of its                                  Pada tanggal 31 Desember 2023 dan 2022, jika               As at 31 December 2023 and 2022 if the
   unitnya secara terpisah dengan tujuan untuk                                 business units separately for the purpose of making                               Rupiah melemah/menguat 5% terhadap mata                    Rupiah had weakened/strengthened by 5%
   mengambil keputusan mengenai alokasi atas sumber                            decisions     about    resource    allocation    and                              uang asing dengan seluruh variabel lain tetap,             against the foreign currency with all other
   yang tersedia dan penilaian atas performa. Performa                         performance assessment. Segment performance is                                    maka laba periode/tahun berjalan akan                      variables held constant, the profit for the
   segmen dievaluasi berdasarkan keuntungan atau                               evaluated based on operating profit or loss which,                                berkurang/bertambah masing-masing sebesar                  year/year would have been lower/higher by
   kerugian operasi atas hal-hal tertentu seperti yang                         in certain respects as explained in the table above,                              Rp 9.165 dan Rp 16.775, terutama yang timbul               Rp 9,165 and Rp 16,775, respectively, mainly
   dijelaskan pada tabel di atas diukur secara berbeda                         is measured differently from operating profit or loss                             sebagai akibat kerugian/keuntungan selisih kurs            as a result of foreign exchange losses/gain on
   dari keuntungan atau kerugian operasi dalam laporan                         in the consolidated financial statements. The                                     atas penjabaran aset dan liabilitas moneter                translation of monetary assets and liabilities
   keuangan konsolidasian. Pembiayaan (termasuk                                Group’s financing (including financing cost and                                   dalam mata uang asing.                                     denominated in foreign currency.
   biaya dan penghasilan keuangan) dan pajak                                   finance income) and income taxes are not
   penghasilan Grup tidak dikelola pada tingkatan                              managed on the segment level and therefore are                                    Risiko tingkat suku bunga                                  Interest rate risk
   segmen sehingga tidak dialokasikan pada segmen                              not allocated to operating segments.
   usaha.                                                                                                                                                        Grup menghadapi risiko tingkat suku bunga                  The Group is exposed to interest rate risk
                                                                                                                                                                 yang disebabkan oleh perubahan tingkat suku                through the impact of rate changes on interest-
                                                                                                                                                                 bunga pinjaman yang dikenakan bunga. Suku                  bearing liabilities. Interest rate for short and
35. MANAJEMEN RISIKO KEUANGAN                                         35. FINANCIAL RISK MANAGEMENT                                                              bunga atas pinjaman jangka pendek dan jangka               long-term borrowing can fluctuate over the
                                                                                                                                                                 panjang dapat berfluktuasi sepanjang periode               borrowing period. The treasury policy sets the
   Aktivitas Grup mengandung berbagai macam risiko                             The Group’s activities expose it to a variety of                                  pinjaman. Kebijakan keuangan memberikan                    guideline that the interest rate exposure shall
   keuangan yaitu: risiko pasar (termasuk risiko nilai                         financial risks: market risk (including foreign                                   panduan bahwa eksposur tingkat bunga harus                 be identified and minimised/neutralised
   tukar mata uang asing dan risiko tingkat suku                               exchange risk and interest rate risk), credit risk and                            diidentifikasi dan diminimalisasi/dinetralisasi            promptly.
   bunga), risiko kredit dan risiko likuiditas. Secara                         liquidity risk. The Group’s overall financial risk                                secara tepat waktu.
   keseluruhan, program manajemen risiko keuangan                              management programme focuses on the
   Grup berfokus pada ketidakpastian pasar keuangan                            unpredictability of financial markets and seeks to                                Untuk mengukur risiko pasar atas pergerakan                To measure the market risk of interest rate
   dan untuk meminimalisasi potensi kerugian yang                              minimise its potential adverse effects on the                                     suku bunga, Grup melakukan analisa marjin                  fluctuation, the Group primarily uses interest
   berdampak buruk pada kinerja keuangan Grup.                                 financial performance of the Group.                                               dan pergerakan suku bunga, dan jika diperlukan             margin and spread analysis, and if considered
                                                                                                                                                                 melakukan transaksi kontrak swap tingkat suku              necessary enters into interest rate swap
   Fungsi manajemen risiko keuangan dijalankan oleh                            Financial risk management is carried out by a                                     bunga.                                                     contracts.
   bagian treasury di bawah kebijakan-kebijakan yang                           treasury department under policies approved by
   disetujui oleh Dewan Direksi. Bagian treasury                               the Board of Directors. The treasury department
   mengidentifikasi, mengevaluasi dan melakukan                                identifies, evaluates and hedges financial risks if
   aktivitas lindung nilai terhadap risiko-risiko                              considered necessary.
   keuangan, jika dianggap diperlukan.
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CATATAN ATAS LAPORAN KEUANGAN                                  NOTES TO THE CONSOLIDATED FINANCIAL                  CATATAN ATAS LAPORAN KEUANGAN                                 NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN                                                                              STATEMENTS               KONSOLIDASIAN                                                                             STATEMENTS
UNTUK TAHUN YANG BERAKHIR                                                        FOR THE YEAR ENDED                 UNTUK TAHUN YANG BERAKHIR                                                       FOR THE YEAR ENDED
31 DESEMBER 2023 DAN 2022                                                 31 DECEMBER 2023 AND 2022                 31 DESEMBER 2023 DAN 2022                                                31 DECEMBER 2023 AND 2022
(Dinyatakan dalam jutaan Rupiah,                                          (Expressed in millions of Rupiah,         (Dinyatakan dalam jutaan Rupiah,                                         (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                          unless otherwise stated)          kecuali dinyatakan lain)                                                         unless otherwise stated)


35. MANAJEMEN RISIKO KEUANGAN (lanjutan)                 35. FINANCIAL RISK MANAGEMENT (continued)                  35. MANAJEMEN RISIKO KEUANGAN (lanjutan)                35. FINANCIAL RISK MANAGEMENT (continued)

   Faktor risiko keuangan (lanjutan)                        Financial risk factors (continued)                         Faktor risiko keuangan (lanjutan)                       Financial risk factors (continued)

   (ii) Risiko kredit                                       (ii) Credit risk                                           (ii) Risiko kredit (lanjutan)                           (ii) Credit risk (continued)

       Profil pinjaman jangka panjang Grup adalah               The Group long-term loans profile is as                    Kualitas kredit dari aset keuangan baik yang            The credit quality of financial assets that are
       sebagai berikut:                                         follows:                                                   belum jatuh tempo atau tidak mengalami                  neither past due nor impaired and past due but
                                                                                                                           penurunan nilai dan jatuh tempo tetapi tidak            not impaired can be assessed by reference to
                                            2023             2022                                                          mengalami penurunan nilai dapat dinilai dengan          external credit ratings (if available) or the
                                                                                                                           mengacu pada peringkat kredit eksternal (jika           expected loss rates referring to historical
       Pinjaman jangka panjang                                                                                             tersedia) atau tingkat kerugian ekspektasian            information and forward-looking information on
         dengan tingkat suku                                                              Floating interest rates          yang mengacu pada informasi historis dan                macroeconomic        factors     that     affect
         bunga mengambang                   6,024,900        7,753,650                        long-term loans              informasi forward-looking mengenai faktor-              counterparty default rates.
                                                                                                                           faktor makroekonomi yang memengaruhi tingkat
                                            6,024,900        7,753,650                                                     gagal bayar debitur.
       Pada tanggal 31 Desember 2023 dan 2022, jika             As at 31 December 2023 and 2022, if the                    a.   Bank, setara kas, deposito bank dan                a.   Bank, cash equivalents, bank deposits
       suku bunga lebih tinggi 50 basis poin dengan             interest rates had been 50 basis points higher                  saldo     bank     yang      dibatasi                   and restricted cash in banks
       semua variabel lain tetap, maka laba tahun               with all variables held constant, profit for the                penggunaannya
       berjalan akan berkurang masing-masing                    year would have been lower by Rp 15,795 and
       sebesar Rp 15.795 dan Rp 42.467, terutama                Rp 42,467, respectively, mainly as a result of                                                 2023             2022
       yang timbul sebagai akibat beban bunga yang              higher interest expense on floating rate loans.
       lebih tinggi atas pinjaman dengan suku bunga                                                                             Dengan pihak yang
       mengambang.                                                                                                                memiliki peringkat                                                             Counterparties with
                                                                                                                                  kredit eksternal                                                            external credit rating
       Grup memiliki risiko kredit yang terutama                The Group is exposed to credit risk primarily                     Moody’s                                                                                 Moody’s
       berasal dari kas pada bank, deposito berjangka           from cash in banks, time deposits, trade                          - A1                            30,778         425,000                                       A1 -
       piutang usaha, piutang lain-lain dan aset lain-          receivables, other receivables and other
       lain - investasi bersih dalam sewa pembiayaan.           assets - net investment in finance lease.                         Fitch                                                                                     Fitch
                                                                                                                                  - B                             40,000                -                                    B -
       Kualitas kredit aset keuangan                            Credit quality of financial assets                                - F1+                          628,054          916,866                                  F1+ -
                                                                                                                                  - F1                                 4        2,288,252                                   F1 -
       Grup mengelola risiko kredit yang terkait                The Group manages credit risk exposed from                        - F2                             1,077              233                                   F2 -
       dengan simpanan di bank dan piutang derivatif            its deposits with banks and derivatives
       dengan memonitor reputasi, peringkat kredit              receivables by monitoring reputations and,                                                       669,135        3,205,351
       dan membatasi risiko agregat dari masing-                credit ratings and limiting the aggregate risk to
       masing pihak dalam kontrak. Untuk bank, hanya            any individual counterparty. For banks, only                      Pefindo                                                                                  Pefindo
       pihak-pihak independen dengan predikat baik              independent parties with a good rating are                        - idAAA                        185,802         639,353                                   idAAA -
       yang diterima.                                           accepted.                                                         - idAA+                              -         465,000                                   idAA+ -
                                                                                                                                  - idAA                          40,000         400,000                                     idAA -
                                            2023             2022                                                                 - idAA-                         40,131          50,074                                    idAA- -

       Bank dan setara kas                    964,849        5,182,823              Bank and cash equivalents                                                    265,933        1,554,427
       Piutang usaha                        1,385,785          738,169                      Trade receivables
       Piutang lain-lain                      257,357          315,352                      Other receivables                                                    965,846        5,184,778
       Aset lain-lain                          52,119           54,124                          Other assets

       Jumlah                               2,660,110        6,290,468                                     Total
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CATATAN ATAS LAPORAN KEUANGAN                               NOTES TO THE CONSOLIDATED FINANCIAL                 CATATAN ATAS LAPORAN KEUANGAN                                   NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN                                                                           STATEMENTS              KONSOLIDASIAN                                                                               STATEMENTS
UNTUK TAHUN YANG BERAKHIR                                                     FOR THE YEAR ENDED                UNTUK TAHUN YANG BERAKHIR                                                         FOR THE YEAR ENDED
31 DESEMBER 2023 DAN 2022                                              31 DECEMBER 2023 AND 2022                31 DESEMBER 2023 DAN 2022                                                  31 DECEMBER 2023 AND 2022
(Dinyatakan dalam jutaan Rupiah,                                       (Expressed in millions of Rupiah,        (Dinyatakan dalam jutaan Rupiah,                                           (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                       unless otherwise stated)         kecuali dinyatakan lain)                                                           unless otherwise stated)


35. MANAJEMEN RISIKO KEUANGAN (lanjutan)              35. FINANCIAL RISK MANAGEMENT (continued)                 35. MANAJEMEN RISIKO KEUANGAN (lanjutan)                  35. FINANCIAL RISK MANAGEMENT (continued)

   Faktor risiko keuangan (lanjutan)                     Financial risk factors (continued)                        Faktor risiko keuangan (lanjutan)                         Financial risk factors (continued)

   (ii) Risiko kredit (lanjutan)                         (ii) Credit risk (continued)                              (ii) Risiko kredit (lanjutan)                             (ii) Credit risk (continued)

       b.   Piutang usaha                                    b.   Trade receivables                                    d.   Piutang sewa pembiayaan (lanjutan)                   d.   Lease receivables (continued)

            Kualitas kredit piutang usaha setelah                 The credit quality of trade receivables net               -    Grup 1 - pelanggan baru/pihak-pihak                  -    Group 1 - new customers/related
            dikurangi cadangan penurunan nilai                    of provision for receivables impairment                        berelasi (kurang dari enam bulan).                        parties (less than six months).
            piutang adalah sebagai berikut:                       was as follows:                                           -    Grup 2 - pelanggan yang sudah                        -    Group 2 - existing customers/related
                                                                                                                                 ada/pihak-pihak berelasi (lebih dari                      parties (more than six months) with
                                          2023            2022                                                                   enam bulan) tanpa adanya kasus                            no defaults in the past.
                                                                                                                                 gagal bayar di masa lalu.
            Dengan pihak yang tidak                                                                                         -    Grup 3 - pelanggan yang sudah                        -    Group 3 - existing customers/related
             memiliki peringkat                                                       Counterparties without                     ada/pihak-pihak berelasi (lebih dari                      parties (more than six months) with
             kredit eksternal:                                                      external credit ratings:                     enam      bulan)   dengan     beberapa                    some defaults in the past. All defaults
             - Grup 1                       161,756          63,581                             Group 1 -                        kejadian gagal bayar pada masa lalu.                      were fully recovered.
             - Grup 2                     1,029,441         397,924                             Group 2 -                        Seluruh gagal bayar telah terpulihkan.
              - Grup 3                      194,588         276,664                             Group 3 -
                                                                                                                   (iii) Risiko likuiditas                                   (iii) Liquidity risk
                                          1,385,785         738,169
                                                                                                                       Risiko likuiditas timbul dalam keadaan di mana            Liquidity risk arises in situations where the
       c.   Piutang lain-lain                                c.   Other receivables                                    Grup mengalami kesulitan dalam mendapatkan                Group has difficulties in obtaining funding. The
                                                                                                                       sumber pendanaan. Bisnis prabayar Grup dan                Group’s prepaid business and prudent liquidity
                                          2023            2022                                                         manajemen risiko likuiditas berarti menjaga               risk management implies maintaining sufficient
                                                                                                                       kecukupan saldo kas dan setara kas. Grup                  cash and cash equivalents. The Group
            Dengan pihak yang tidak                                                                                    mengelola risiko likuiditas dengan mengawasi              manages liquidity risk by continuously
             memiliki peringkat                                                       Counterparties without           arus kas aktual dan proyeksi secara terus                 monitoring the forecast and actual cash flows
             kredit eksternal:                                                      external credit ratings:           menerus dan mengawasi profil tanggal jatuh                and monitoring the maturity profiles of financial
             - Grup 1                            -                -                             Group 1 -              tempo aset dan liabilitas keuangan.                       assets and liabilities.
             - Grup 2                      257,357          315,352                             Group 2 -
              - Grup 3                           -                -                             Group 3 -              Grup memonitor proyeksi persyaratan likuiditas            The Group monitors forecasts of the liquidity
                                                                                                                       untuk memastikan bahwa Grup memiliki saldo                requirements to ensure that the Group has
                                           257,357          315,352                                                    kecukupan kas untuk memenuhi keperluan                    sufficient cash to meet operational needs while
                                                                                                                       operasi serta menjaga kecukupan dalam                     maintaining sufficient headroom on its
       d.   Piutang sewa pembiayaan                          d.   Lease receivables                                    fasilitas pinjaman yang belum ditarik sepanjang           undrawn committed borrowing facilities at all
                                                                                                                       waktu sehingga Grup memenuhi semua batas                  times so that the Group does not breach the
                                          2023            2022                                                         atau persyaratan fasilitas pinjaman.                      borrowing limits or covenants on any of its
                                                                                                                                                                                 borrowing facilities.
            Dengan pihak yang tidak
             memiliki peringkat                                                       Counterparties without           Proyeksi tersebut mempertimbangkan rencana                Such forecasting takes into consideration the
             kredit eksternal:                                                      external credit ratings:           pembiayaan utang Grup dan kepatuhan                       Group’s debt financing plans and covenant
             - Grup 1                             -               -                             Group 1 -              terhadap persyaratan pinjaman. Manajemen                  compliance. Management believes that the
             - Grup 2                        51,122          52,169                             Group 2 -              percaya bahwa strategi melakukan cash                     strategy to manage cash sweeping and
              - Grup 3                            -               -                             Group 3 -              sweeping dan pooling of funds dari sejumlah               pooling of funds across accounts in the main
                                                                                                                       rekening bank ke dalam rekening bank                      operating banks can ensure a better
                                             51,122          52,169                                                    operasional      utama      dapat     memastikan          concentration of funds and optimisation of
                                                                                                                       pendanaan        yang      terkonsentrasi    dan          liquidity.
                                                                                                                       optimalisasi likuiditas yang lebih baik.
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CATATAN ATAS LAPORAN KEUANGAN                                               NOTES TO THE CONSOLIDATED FINANCIAL                       CATATAN ATAS LAPORAN KEUANGAN                                          NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN                                                                                           STATEMENTS                    KONSOLIDASIAN                                                                                      STATEMENTS
UNTUK TAHUN YANG BERAKHIR                                                                     FOR THE YEAR ENDED                      UNTUK TAHUN YANG BERAKHIR                                                                FOR THE YEAR ENDED
31 DESEMBER 2023 DAN 2022                                                              31 DECEMBER 2023 AND 2022                      31 DESEMBER 2023 DAN 2022                                                         31 DECEMBER 2023 AND 2022
(Dinyatakan dalam jutaan Rupiah,                                                       (Expressed in millions of Rupiah,              (Dinyatakan dalam jutaan Rupiah,                                                  (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                       unless otherwise stated)               kecuali dinyatakan lain)                                                                  unless otherwise stated)


35. MANAJEMEN RISIKO KEUANGAN (lanjutan)                         35. FINANCIAL RISK MANAGEMENT (continued)                            35. MANAJEMEN RISIKO KEUANGAN (lanjutan)                        35. FINANCIAL RISK MANAGEMENT (continued)

   Faktor risiko keuangan (lanjutan)                                    Financial risk factors (continued)                               Estimasi nilai wajar                                            Fair value estimation

   (iii) Risiko likuiditas (lanjutan)                                   (iii) Liquidity risk (continued)                                 Nilai wajar aset dan liabilitas keuangan diestimasi             The fair value of financial assets and financial
                                                                                                                                         untuk keperluan pengakuan dan pengukuran atau                   liabilities must be estimated for recognition and
       Tabel di bawah menunjukkan analisis jatuh                             The following table analyses the Group’s                    untuk keperluan pengungkapan.                                   measurement or for disclosure purposes.
       tempo liabilitas keuangan Grup dalam rentang                          financial liabilities into relevant maturity
       waktu yang menunjukkan jatuh tempo                                    groupings based on their contractual maturities             PSAK 68, “Pengukuran nilai wajar” mensyaratkan                  SFAS 68, “Fair value measurement” requires
       kontraktual untuk semua liabilitas keuangan                           for all non-derivative financial liabilities and            pengungkapan atas pengukuran nilai wajar dengan                 disclosure of fair value measurements by level of
       non-derivatif dan derivatif di mana jatuh tempo                       derivative financial instruments for which the              tingkat hirarki nilai wajar sebagai berikut:                    the following fair value measurement:
       kontraktual sangat penting untuk pemahaman                            contractual maturities are essential for an                 (a) harga kuotasian (tidak disesuaikan) dalam                   (a) hierarchy quoted prices (unadjusted) in active
       terhadap arus kas. Jumlah yang diungkapkan                            understanding of the timing of the cash flows.                   pasar aktif untuk aset atau liabilitas yang identik             markets for identical assets or liabilities (level
       dalam tabel adalah arus kas kontraktual yang                          The amounts disclosed in the table are the                       (tingkat 1),                                                    1),
       tidak terdiskonto (termasuk pembayaran pokok                          contractual undiscounted cash flows (including              (b) input selain harga kuotasian yang termasuk                  (b) inputs other than quoted prices included within
       dan bunga).                                                           principal and interest payments).                                dalam tingkat 1 yang dapat diobservasi untuk                    level 1 that are observable for the asset or
                                                                                                                                              aset atau liabilitas, baik secara langsung                      liability, either directly (as prices) or indirectly
                                                             2023                                                                             (misalnya harga) atau secara tidak langsung                     (derived from prices) (level 2), and
                                                                                Antara
                                                                               1 dan 2                                                        (misalnya derivasi dari harga) (tingkat 2), dan
                           Jumlah        Arus kas         Kurang dari           tahun/       Lebih dari                                  (c) input untuk aset atau liabilitas yang bukan                 (c) inputs for the asset or liability that are not
                          tercatat/     kontraktual/        1 tahun/           Between        2 tahun/                                        berdasarkan data pasar yang dapat diobservasi                  based     on    observable       market   data
                          Carrying      Contractual        Not later             1 and       More than
                          amount        cash flows        than 1 year          2 years        2 years
                                                                                                                                              (input yang tidak dapat diobservasi) (tingkat 3).              (unobservable inputs) (level 3).

       Utang usaha         9,382,500       9,382,500            9,382,500                -                -       Trade payables         Tabel di bawah ini menggambarkan nilai tercatat                 The fair values of financial assets and liabilities,
       Beban yang masih                                                                                                                  dan nilai wajar dari aset dan liabilitas keuangan:              together with the carrying amounts, are as follows:
        harus dibayar        632,905         632,905              632,905               -              -       Accrued expenses
       Liabilitas sewa    35,813,446      44,522,614            8,108,180       6,553,043     29,861,391          Lease liabilities
       Pinjaman jangka                                                                                                                                                          2023                               2022
        panjang            6,024,900       7,194,152             849,655        2,987,354      3,357,143         Long-term loans                                      Nilai             Nilai            Nilai            Nilai
       Sukuk ijarah        2,362,387       2,997,587             567,757          858,160      1,571,670            Sukuk ijarah                                    tercatat/           wajar/         tercatat/          wajar/
       Utang obligasi      1,717,301       2,222,955             168,158          869,051      1,185,746          Bonds payable                                     Carrying             Fair          Carrying            Fair
       Jumlah             55,933,439      66,952,713           19,709,155      11,267,608     35,975,950                     Total
                                                                                                                                                                    amount              value          amount             value

                                                                                                                                             Aset keuangan:                                                                                       Financial assets:
       Berikut rincian pinjaman jangka panjang, sukuk                        Details of the long-term loans, sukuk ijarah                    Kas dan setara kas           966,027           966,027       5,184,113        5,184,113       Cash and cash equivalents
                                                                                                                                             Piutang usaha              1,385,785         1,385,785         738,169          738,169               Trade receivables
       ijarah dan utang obligasi sesuai dengan jadwal                        and bonds payable according to the maturity                     Piutang lain-lain            257,357           257,357         315,352          315,352               Other receivables
       jatuh tempo:                                                          schedule are as follow:                                         Aset lain-lain                52,119            52,119          54,124           54,124                   Other assets

                                                   2023                 2022                                                                 Jumlah aset keuangan       2,661,288         2,661,288       6,291,758        6,291,758            Total financial assets

                                                                                                                                             Liabilitas keuangan:                                                                               Financial liabilities:
       Kurang dari 1 tahun                           853,854             5,622,193                      Not later than 1 year                Utang usaha                9,382,500         9,382,500      11,337,283       11,337,283                Trade payables
       Antara 1 tahun dan 2 tahun                  4,098,356               817,118                Between 1 year and 2 years                 Beban yang masih
                                                                                                                                              harus dibayar              632,905           632,905          563,303          563,303               Accrued expenses
       Lebih dari 2 tahun                          5,152,378             5,670,604                        More than 2 years                  Pinjaman
                                                                                                                                              jangka panjang            6,024,900         6,034,488       7,753,650        7,759,002                 Long-term loans
                                                  10,104,588            12,109,915                                                           Liabilitas sewa           35,813,446        36,868,598      31,849,858       33,227,668                  Lease liabilities
                                                                                                                                             Sukuk ijarah               2,362,387         2,431,225       2,509,695        2,602,564                    Sukuk ijarah
                                                                                                                                             Utang obligasi             1,717,301         1,755,456       1,846,570        1,887,256                  Bonds payable
       Rincian liabilitas sewa sesuai dengan jadwal                          Details of the lease liabilities according to the
       jatuh tempo dapat dilihat di Catatan 14.                              maturity schedule can be seen in Note 14.                       Jumlah liabilitas
                                                                                                                                              keuangan                 55,933,439        57,105,172      55,860,359       57,377,076          Total financial liabilities
   Pengaturan pembiayaan                                                Financing arrangements

   Grup memiliki fasilitas garansi bank dengan                          The Group has bank guarantee facilities with
   berbagai institusi keuangan sejumlah setara                          various financial institutions totalling the equivalent
   Rp 383.682. Fasilitas ini tersedia dalam beberapa                    of Rp 383,682. The facility is available for various
   periode sampai dengan Juni 2024. Pada tanggal                        periods     up     to      June     2024.     As     at
   31 Desember 2023, porsi yang belum digunakan                         31 December 2023, the unused portion was
   adalah Rp 377.122.                                                   Rp 377,122.
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CATATAN ATAS LAPORAN KEUANGAN                                      NOTES TO THE CONSOLIDATED FINANCIAL                   CATATAN ATAS LAPORAN KEUANGAN                                                NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN                                                                                  STATEMENTS                KONSOLIDASIAN                                                                                            STATEMENTS
UNTUK TAHUN YANG BERAKHIR                                                            FOR THE YEAR ENDED                  UNTUK TAHUN YANG BERAKHIR                                                                      FOR THE YEAR ENDED
31 DESEMBER 2023 DAN 2022                                                     31 DECEMBER 2023 AND 2022                  31 DESEMBER 2023 DAN 2022                                                               31 DECEMBER 2023 AND 2022
(Dinyatakan dalam jutaan Rupiah,                                              (Expressed in millions of Rupiah,          (Dinyatakan dalam jutaan Rupiah,                                                        (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                              unless otherwise stated)           kecuali dinyatakan lain)                                                                        unless otherwise stated)


35. MANAJEMEN RISIKO KEUANGAN (lanjutan)                    35. FINANCIAL RISK MANAGEMENT (continued)                    35. MANAJEMEN RISIKO KEUANGAN (lanjutan)                               35. FINANCIAL RISK MANAGEMENT (continued)

   Estimasi nilai wajar (lanjutan)                             Fair value estimation (continued)                            Instrumen keuangan disalinghapus                                       Offsetting financial instruments

   Nilai wajar atas sebagian besar aset dan liabilitas         The fair value of most of the financial assets and           Aset keuangan dan liabilitas berikut tunduk kepada                     The following financial assets and liabilities are
   keuangan mendekati nilai tercatat karena dampak             liabilities approximates their carrying amount, as           saling hapus, perjanjian induk untuk menyelesaikan                     subject to offsetting, enforceable master netting
   pendiskontoan yang tidak signifikan.                        the impact of discounting is not significant.                secara neto dan perjanjian serupa.                                     arrangements and similar agreements.

   Tidak terdapat pengalihan antara tingkat 1 dan 2            There were no transfers between levels 1 and 2                                                            2023                                 2022
   selama periode/tahun berjalan.                              during the period/year.                                                                       Piutang             Utang            Piutang             Utang
                                                                                                                                                             usaha/              usaha/           usaha/              usaha/
                                                                                                                                                              Trade              Trade             Trade              Trade
   Nilai wajar untuk instrumen keuangan yang                   The fair value of financial instruments traded in
                                                                                                                                                           receivables          payables        receivables          payables
   diperdagangkan   di  pasar    aktif ditentukan              active markets is based on quoted market prices at
   berdasarkan kuotasi nilai pasar pada tanggal                the reporting date.                                              Jumlah bruto diakui                                                                                  Gross amounts of recognised
   pelaporan.                                                                                                                    dalam aset keuangan                                                 895,770                    -               financial assets
                                                                                                                                Jumlah bruto diakui            1,623,224                   -                                                        Gross amounts
                                                                                                                                 dalam liabilitas                                                                                                  of recognised
   Kuotasi nilai pasar yang digunakan Grup untuk aset          The quoted market price used for financial assets                 keuangan                                -         9,619,939                  -        11,494,884            financial liabilities
   keuangan adalah harga penawaran (bid price),                held by the Group is the current bid price, while
   sedangkan untuk liabilitas keuangan menggunakan             financial liabilities use the ask price. These                   Jumlah bruto diakui                                                                                             Gross amounts of
                                                                                                                                 dalam liabilitas                                                                                          recognised financial
   harga jual (ask price). Instrumen keuangan ini              instruments are included in level 1.                              keuangan yang                                                                                                 liabilities set off
   termasuk dalam tingkat 1.                                                                                                     saling hapus di laporan                                                                                         in the financial
                                                                                                                                 posisi keuangan                (237,439)                  -         (157,601)                  -                       positions
   Nilai wajar instrumen keuangan yang tidak                   The fair value of financial instruments that are not             Jumlah bruto diakui                                                                                             Gross amounts of
   diperdagangkan di pasar aktif ditentukan dengan             traded in an active market is determined using                    dalam aset keuangan                                                                                       recognised financial
   menggunakan teknik penilaian tertentu. Teknik               valuation techniques. These valuation techniques                  yang saling hapus                                                                                                assets set off
   tersebut menggunakan data pasar yang dapat                  maximise the use of observable market data where                  di laporan posisi                                                                                              in the financial
                                                                                                                                 keuangan                                -          (237,439)                 -          (157,601)                    positions
   diobservasi sepanjang tersedia dan seminimal                it is available and rely as little as possible on
   mungkin mengacu pada estimasi. Apabila seluruh              estimates. If all significant inputs required to assess          Jumlah neto                    1,385,785           9,382,500         738,169           11,337,283                     Net amount
   input signifikan atas nilai wajar dapat diobservasi,        the fair value of an instrument are observable, the
   instrumen keuangan ini termasuk dalam tingkat 2.            instrument is included in level 2.                           Untuk aset dan liabilitas keuangan yang tunduk                         For the financial assets and liabilities subject to
                                                                                                                            pada perjanjian induk untuk menyelesaikan secara                       enforceable master netting arrangements or similar
   Teknik penilaian tertentu digunakan untuk                   Specific valuation techniques used to            value       neto atau perjanjian serupa di atas, setiap perjanjian                 arrangements above, each agreement between the
   menentukan nilai instrumen keuangan mencakup                financial instruments include the following:                 antara Grup dan pihak lawan memperbolehkan                             Group and the counterparty allows for net
   sebagai berikut:                                                                                                         penyelesaian neto atas aset dan liabilitas keuangan                    settlement of the relevant financial assets and
   -   penggunaan harga yang diperoleh dari bursa              -   the use of quoted market prices or dealer                bersangkutan ketika kedua pihak memilih untuk                          liabilities when both parties elect to settle on a net
       atau pedagang efek untuk instrumen sejenis;                 quotes for similar instruments; and                      menyelesaikan dengan dasar neto. Ketika pemilihan                      basis. In the absence of such an election, financial
       dan                                                                                                                  demikian tidak ada, aset dan liabilitas keuangan                       assets and liabilities will be settled on a gross
   -   teknik lain, seperti analisis arus kas diskontoan,      -   other techniques, such as discounted cash                diselesaikan dengan dasar bruto, tetapi masing-                        basis, however, each party to the master netting
       digunakan untuk menentukan nilai wajar                      flows analysis, are used to determine fair value         masing pihak dalam perjanjian induk atau perjanjian                    agreement or similar agreement will have the
       instrumen keuangan lainnya.                                 for the remaining financial instruments.                 serupa mempunyai opsi untuk menyelesaikan                              option to settle all such amounts on a net basis in
                                                                                                                            jumlah-jumlah tersebut dengan dasar neto pada                          the event of default of the other party.
   Aset dan liabilitas keuangan Grup yang diukur dan           The Group’s financial assets and liabilities that are        peristiwa di mana terjadi gagal bayar salah satu
   diakui dengan hirarki tingkat pengukuran nilai wajar        measured and recognised using the fair value                 pihak.
   tingkat 2 adalah sukuk ijarah, utang obligasi,              measurement of level 2 are sukuk ijarah, bonds
   pinjaman jangka panjang dan liabilitas sewa.                payable, long-term loans and lease liabilities.              Manajemen risiko permodalan                                            Capital risk management

   Nilai wajar dari pinjaman jangka panjang dan                The fair value of long-term loans and lease                  Tujuan Grup dalam mengelola permodalan adalah                          The objectives of the Group when managing
   liabilitas sewa menggunakan tingkat biaya pinjaman          liabilities is estimated based on discounted cash            untuk melindungi kemampuan Grup dalam                                  capital are to safeguard the ability of the Group to
   sebesar 6,50% (2022: 6,64%) dan nilai wajar dari            flows      using    cost   of   debt    of    6.50%          mempertahankan kelangsungan usaha, sehingga                            continue as a going concern in order to provide
   sukuk ijarah dan utang obligasi menggunakan                 (2022: 6.64%) and the fair value of sukuk ijarah and         entitas dapat tetap memberikan imbal hasil bagi                        returns for shareholders and benefits for other
   tingkat      biaya  pinjaman    sebesar      6,49%          bonds payable are estimated based on discounted              pemegang saham dan manfaat bagi pemangku                               stakeholders and to maintain an optimal capital
   (2022: 6,94%) diestimasi berdasarkan arus kas               cash flow using cost of debt of 6.49% (2022:                 kepentingan lainnya dan untuk mengelola struktur                       structure to minimise the effective cost of capital. In
   diskontoan.                                                 6.94%), respectively.                                        modal yang optimal untuk meminimalisasi biaya                          order to maintain the capital structure, the Group
                                                                                                                            modal yang efektif. Dalam rangka mengelola                             may from time to time adjust the amount of
                                                                                                                            struktur modal, Grup mungkin menyesuaikan jumlah                       dividends, issue new shares or increase/decrease
                                                                                                                            dividen,   menerbitkan     saham    baru    atau                       debt levels.
                                                                                                                            menambah/mengurangi jumlah utang.
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CATATAN ATAS LAPORAN KEUANGAN                                     NOTES TO THE CONSOLIDATED FINANCIAL                CATATAN ATAS LAPORAN KEUANGAN                                   NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN                                                                                 STATEMENTS             KONSOLIDASIAN                                                                               STATEMENTS
UNTUK TAHUN YANG BERAKHIR                                                           FOR THE YEAR ENDED               UNTUK TAHUN YANG BERAKHIR                                                         FOR THE YEAR ENDED
31 DESEMBER 2023 DAN 2022                                                    31 DECEMBER 2023 AND 2022               31 DESEMBER 2023 DAN 2022                                                  31 DECEMBER 2023 AND 2022
(Dinyatakan dalam jutaan Rupiah,                                             (Expressed in millions of Rupiah,       (Dinyatakan dalam jutaan Rupiah,                                           (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                             unless otherwise stated)        kecuali dinyatakan lain)                                                           unless otherwise stated)


35. MANAJEMEN RISIKO KEUANGAN (lanjutan)                  35. FINANCIAL RISK MANAGEMENT (continued)                  36. ESTIMASI DAN PERTIMBANGAN AKUNTANSI                 36. CRITICAL ACCOUNTING            ESTIMATES      AND
                                                                                                                         YANG PENTING (lanjutan)                                 JUDGEMENTS (continued)
   Manajemen risiko permodalan (lanjutan)                    Capital risk management (continued)
                                                                                                                        a.   Estimasi dan asumsi akuntansi yang penting         a.   Critical accounting         estimates      and
   Persyaratan-persyaratan    tertentu  sehubungan           Certain covenants in relation to debts and the                  (lanjutan)                                              assumptions (continued)
   dengan pinjaman dan kepatuhan Grup terhadap               Group's compliance with the covenants are
   persyaratan-persyaratan tersebut diungkapkan di           disclosed in Note 13.                                           Estimasi umur manfaat aset takberwujud                  Estimated useful lives of intangible assets
   Catatan 13.                                                                                                               (lanjutan)                                              (continued)

   Grup membuat estimasi dan asumsi mengenai                 The Group makes estimates and assumptions                       Spektrum (lanjutan)                                     Spectrum (continued)
   masa depan. Estimasi akuntansi yang dihasilkan,           concerning the future. The resulting accounting
   menurut definisi, jarang yang sama dengan hasil           estimates will, by definition, seldom equal the                 Masa manfaat ekonomis dikaji secara periodik,           The economic useful life is periodically
   aktualnya. Estimasi dan asumsi yang secara                related actual results. The estimates and                       mempertimbangkan faktor tertentu seperti                reviewed, taking into consideration such
   signifikan berisiko menyebabkan penyesuaian               assumptions that have a significant risk of causing             perubahan teknologi dan lingkungan regulasi.            factors as changes in technology and
   material terhadap nilai tercatat aset dan liabilitas      a material adjustment to the carrying amounts of                                                                        regulatory environment.
   selama dua belas bulan ke depan dipaparkan di             assets and liabilities within the next twelve months
   Catatan 36.                                               are explained in Note 36.                                       Pelanggan                                               Customers

                                                                                                                             Perusahaan mengakui customer relationship               The       Company       recognised     customer
36. ESTIMASI DAN PERTIMBANGAN AKUNTANSI                   36. CRITICAL ACCOUNTING            ESTIMATES       AND             dari akuisisi PT Hipernet Indodata. Estimasi            relationship from the acquisition of PT Hipernet
    YANG PENTING                                              JUDGEMENTS                                                     masa manfaat ekonomis pelanggan adalah                  Indodata. The customers estimated economic
                                                                                                                             enam belas tahun berdasarkan tingkat churn              useful life is sixteen years based on the most
   a.   Estimasi dan asumsi akuntansi yang penting           a.   Critical accounting         estimates      and             aktual pelanggan PT Hipernet Indodata (lihat            recent actual PT Hipernet Indodata customers'
                                                                  assumptions                                                Catatan 8).                                             churn rate (see Note 8).

        Estimasi umur manfaat aset tetap                          Estimated useful lives of fixed assets                     Estimasi masa manfaat ekonomis pelanggan                The customers estimated economic useful life
                                                                                                                             adalah 4 (empat) tahun berdasarkan tingkat              is 4 (four) years based on the most recent
        Grup melakukan penelaahan berkala atas masa               The Group periodically reviews the estimated               churn aktual pelanggan AXIS termutakhir.                actual AXIS customers’ churn rate.
        manfaat ekonomis aset tetap berdasarkan                   useful lives of fixed assets based on factors
        faktor-faktor seperti kondisi teknis dan                  such as technical specification and future                 Merk                                                    Brand
        perkembangan teknologi di masa depan.                     technological developments.
                                                                                                                             Estimasi masa manfaat ekonomis merk selama              The brand estimated economic useful life of
        Hasil operasi di masa depan akan dipengaruhi              Future results of operations could be materially           20 (dua puluh) tahun mencerminkan ekspektasi            20 (twenty) years is based on the Company’s
        secara material atas perubahan estimasi ini               affected by changes in these estimates                     Perusahaan     hingga   periode     di   mana           expectation of the period up to which the
        yang diakibatkan oleh perubahan faktor yang               brought about by changes in the factors                    Perusahaan akan menggunakan merk Hypernet               Company will use the Hypernet brand in the
        telah disebutkan di atas.                                 mentioned.                                                 di masa yang akan datang (lihat Catatan 8).             future (see Note 8).

        Estimasi umur manfaat aset takberwujud                    Estimated useful lives of intangible assets                Imbalan pascakerja                                      Post-employment benefits

        Spektrum                                                  Spectrum                                                   Nilai   kini  liabilitas imbalan   pascakerja           The present value of the post-employment
                                                                                                                             tergantung pada beberapa faktor yang                    benefits obligations depends on a number of
        Lisensi telekomunikasi dengan alokasi hak                 The     telecommunications     licenses     with           ditentukan dengan dasar aktuarial berdasarkan           factors that are determined on an actuarial
        spektrum yang diperoleh dari AXIS (lihat                  allocated spectrum rights acquired from AXIS               beberapa asumsi. Asumsi yang digunakan                  basis using a number of assumptions. The
        Catatan 1d) tidak diamortisasi dan diuji                  (see Note 1d) are not subject to amortisation              untuk menentukan biaya (penghasilan) pensiun            assumptions used in determining the net cost
        penurunan nilainya setiap tahun sesuai dengan             and are tested annually for impairment as the              neto mencakup tingkat diskonto. Perubahan               (income) for pensions include the discount
        opini Direksi bahwa lisensi tersebut dapat                Directors are of the opinion that the licences             asumsi ini akan memengaruhi nilai tercatat              rate. Any changes in these assumptions will
        diperbaharui untuk seterusnya dengan biaya                can be renewed in perpetuity at negligible cost            imbalan pascakerja.                                     impact the carrying amount of post-
        yang tidak signifikan dan hak spektrum terkait,           and the associated spectrum rights, similar to                                                                     employment benefits obligations.
        sama seperti tanah, memiliki masa manfaat                 land, have an indefinite economic useful life.
        ekonomis yang tidak terbatas.

        Estimasi    masa      manfaat      ekonomis               The estimated indefinite economic useful life
        mencerminkan ekspektasi Grup selama periode               reflects the Group’s expectation of the period
        di   mana   Grup   akan      terus  menerus               over which the Group will continuously recover
        mendapatkan manfaat dari lisensi.                         the benefits from the licence.
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CATATAN ATAS LAPORAN KEUANGAN                                        NOTES TO THE CONSOLIDATED FINANCIAL                  CATATAN ATAS LAPORAN KEUANGAN                                       NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN                                                                                    STATEMENTS               KONSOLIDASIAN                                                                                   STATEMENTS
UNTUK TAHUN YANG BERAKHIR                                                              FOR THE YEAR ENDED                 UNTUK TAHUN YANG BERAKHIR                                                             FOR THE YEAR ENDED
31 DESEMBER 2023 DAN 2022                                                       31 DECEMBER 2023 AND 2022                 31 DESEMBER 2023 DAN 2022                                                      31 DECEMBER 2023 AND 2022
(Dinyatakan dalam jutaan Rupiah,                                                (Expressed in millions of Rupiah,         (Dinyatakan dalam jutaan Rupiah,                                               (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                unless otherwise stated)          kecuali dinyatakan lain)                                                               unless otherwise stated)


36. ESTIMASI DAN PERTIMBANGAN AKUNTANSI                      36. CRITICAL ACCOUNTING             ESTIMATES       AND      36. ESTIMASI DAN PERTIMBANGAN AKUNTANSI                     36. CRITICAL ACCOUNTING             ESTIMATES        AND
    YANG PENTING (lanjutan)                                      JUDGEMENTS (continued)                                       YANG PENTING (lanjutan)                                     JUDGEMENTS (continued)

   a.   Estimasi dan asumsi akuntansi yang penting              a.   Critical accounting           estimates      and        a.   Estimasi dan asumsi akuntansi yang penting             a.   Critical accounting           estimates       and
        (lanjutan)                                                   assumptions (continued)                                      (lanjutan)                                                  assumptions (continued)

        Imbalan pascakerja (lanjutan)                                Post-employment benefits (continued)                         Kombinasi Bisnis                                            Business Combination

        Grup menentukan tingkat diskonto yang sesuai                 The Group determines the appropriate                         Proses       awal      akuisisi       melibatkan            The initial process of the acquisition involves
        pada akhir periode pelaporan, yakni tingkat                  discount rate at the end of each reporting                   pengidentifikasian dan penentuan nilai wajar                identifying and determining the fair values to
        suku bunga yang harus digunakan untuk                        period. This is the interest rate that should be             yang akan dialokasikan ke aset dan liabilitas               be assigned to the identifiable assets and
        menentukan nilai kini arus kas keluar masa                   used to determine the present value of                       yang dapat diidentifikasi dari entitas yang                 liabilities of the entities acquired. The fair
        depan estimasian yang diharapkan untuk                       estimated future cash outflows expected to be                diakuisisi. Nilai wajar aset tidak berwujud                 values of fixed assets and intangible assets
        menyelesaikan liabilitas. Dalam menentukan                   required to settle the obligations. In                       ditentukan      oleh     penilai     independen             are determined by independent valuers, using
        tingkat suku bunga yang sesuai, Grup                         determining the appropriate discount rate, the               menggunakan teknik penilaian tertentu. Setiap               certain valuation techniques. Any changes in
        mempertimbangkan         imbal   hasil obligasi              Group considers the yield of government                      perubahan dalam asumsi yang digunakan dan                   the assumptions used and estimates made in
        pemerintah yang didenominasikan dalam mata                   bonds that are denominated in the currency in                estimasi yang dibuat dalam menentukan nilai                 determining the fair values, and management's
        uang di mana imbalan akan dibayar dan                        which the benefits will be paid and that have                wajar, dan kemampuan manajemen untuk                        ability to measure reliably the contingent
        memiliki jangka waktu yang serupa dengan                     terms to maturity approximating the terms of                 mengukur dengan andal imbalan kontinjensi                   consideration of the acquired entity, will impact
        jangka waktu liabilitas terkait.                             the related post-employment benefit obligation.              dari entitas yang diakuisisi, akan berdampak                the carrying amount of these assets and
                                                                                                                                  pada nilai tercatat aset dan liabilitas tersebut.           liabilities. Management exercised judgement in
        Asumsi utama liabilitas imbalan pascakerja                   Other key assumptions for post-employment                    Manajemen membuat pertimbangan dalam                        determining the basis to record the provisional
        lainnya sebagian ditentukan berdasarkan                      benefit obligations are based partly on current              menentukan dasar yang digunakan untuk                       amounts for the items for which initial
        kondisi pasar saat ini.                                      market conditions.                                           mencatat jumlah sementara pos-pos yang                      accounting is incomplete.
                                                                                                                                  akuntansi awalnya belum selesai dilaporkan.
        Estimasi liabilitas restorasi aset                           Estimated liabilities for assets restoration
                                                                                                                                  Penurunan nilai aset non keuangan                           Impairment of non-financial assets
        Grup menempatkan Base Transceiver Stations                   The Group locates Base Transceiver Stations
        (“BTS”) di tanah, atap bangunan dan tempat                   (“BTS”) on land, rooftops and other premises                 Pertimbangan     penting     diperlukan    untuk             Significant judgements are needed to
        lainnya dengan berbagai macam kontrak sewa.                  under various types of rental contracts. In                  menentukan apakah terdapat indikasi-indikasi                 determine whether any impairment indicators
        Dalam mengestimasi liabilitas restorasi aset,                estimating liabilities for assets restoration, the           penurunan nilai atas aset non keuangan,                      exist for non-financial assets, particularly
        Grup telah menentukan asumsi-asumsi seperti                  Group has made a range of assumptions such                   terutama berhubungan dengan tingkat diskonto,                related to discount rate, forecasted revenue
        tanggal pembongkaran, biaya pemindahan                       as dismantlement dates, cost of removing                     prakiraan pertumbuhan pendapatan, harga                      growth, Group’s share price, technological
        peralatan jaringan dan memulihkan lokasi,                    network equipment and remediating the sites,                 saham       Grup,       dampak        perubahan              changes from 4G to 5G, and changes in
        tingkat diskonto dan tingkat inflasi.                        discount rate and inflation rate.                            teknologi dari 4G ke 5G, dan          perubahan              macroeconomic conditions in regards to
                                                                                                                                  kondisi makroekonomi terkait pertumbuhan                     Indonesia’s economic growth which may affect
        Perubahan asumsi ini akan memengaruhi nilai                  Any changes in these assumptions will impact                 perekonomian       Indonesia     yang      dapat             the recoverable amount of the Group’s assets.
        tercatat estimasi liabilitas restorasi aset (lihat           the carrying amount of estimated liabilities for             memengaruhi nilai terpulihkan aset-aset Grup.                Goodwill and non-financial assets that have an
        Catatan 17) dan aset tetap yang bersangkutan.                assets restoration (see Note 17) and the                     Goodwill dan aset-aset non-keuangan yang                     indefinite useful life are not subject to
                                                                     corresponding fixed assets.                                  memiliki masa manfaat yang tidak terbatas tidak              amortisation but are tested annually for
                                                                                                                                  diamortisasi namun diuji penurunan nilainya                  impairment, or more frequently if events or
        Provisi penghentian sewa                                     Provisions for lease termination                             setiap tahun, atau lebih sering apabila terdapat             changes in circumstances indicate that they
                                                                                                                                  peristiwa atau perubahan keadaan yang                        might be impaired.
        Provisi penghentian sewa berkaitan dengan                    Provision for lease termination is related to                mengindikasikan kemungkinan penurunan nilai.
        penghentian sewa oleh AXIS. Berdasarkan                      AXIS’ terminated leases. Based on the review
        hasil penelaahan atas penggunaan sewa                        of the future use of the tower leases, AXIS                  Jumlah terpulihkan adalah yang lebih tinggi                 Recoverable amount is measured at the higher
        menara di masa depan, AXIS telah                             entered into early termination agreements of                 antara nilai wajar dikurangi biaya untuk menjual            of the fair value less costs to sell for the assets
        menandatangani perjanjian penghentian dini                   certain tower leases. For the remaining                      dan nilai pakai atas aset atau unit penghasil kas           and its value in use or cash generating unit
        untuk sewa menara tertentu. Untuk sewa                       unused tower leases, AXIS has calculated and                 (“UPK”) tersebut.                                           (“CGU”).
        menara tersisa yang tidak terpakai, AXIS telah               charged a provision for lease termination in
        menghitung dan mencatat provisi untuk                        accordance with the rental agreements, in
        penghentian sewa berdasarkan perjanjian                      which the provision calculation takes into
        sewa, di mana perhitungan provisi ini                        account certain assumptions, such as inflation
        mempertimbangkan asumsi-asumsi tertentu,                     rate and termination costs for each site, for
        seperti tingkat inflasi dan biaya terminasi untuk            which the actual result may differ.
        setiap lokasi, yang mungkin berbeda dengan
        kondisi aktual.
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CATATAN ATAS LAPORAN KEUANGAN                                       NOTES TO THE CONSOLIDATED FINANCIAL                CATATAN ATAS LAPORAN KEUANGAN                                        NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN                                                                                   STATEMENTS             KONSOLIDASIAN                                                                                    STATEMENTS
UNTUK TAHUN YANG BERAKHIR                                                             FOR THE YEAR ENDED               UNTUK TAHUN YANG BERAKHIR                                                              FOR THE YEAR ENDED
31 DESEMBER 2023 DAN 2022                                                      31 DECEMBER 2023 AND 2022               31 DESEMBER 2023 DAN 2022                                                       31 DECEMBER 2023 AND 2022
(Dinyatakan dalam jutaan Rupiah,                                               (Expressed in millions of Rupiah,       (Dinyatakan dalam jutaan Rupiah,                                                (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                               unless otherwise stated)        kecuali dinyatakan lain)                                                                unless otherwise stated)


36. ESTIMASI DAN PERTIMBANGAN AKUNTANSI                     36. CRITICAL ACCOUNTING            ESTIMATES      AND      36. ESTIMASI DAN PERTIMBANGAN AKUNTANSI                      36. CRITICAL ACCOUNTING            ESTIMATES       AND
    YANG PENTING (lanjutan)                                     JUDGEMENTS (continued)                                     YANG PENTING (lanjutan)                                      JUDGEMENTS (continued)

   a.   Estimasi dan asumsi akuntansi yang penting             a.   Critical accounting         estimates      and        b.   Pertimbangan penting dalam            penentuan         b.   Critical judgements in applying              the
        (lanjutan)                                                  assumptions (continued)                                    kebijakan akuntansi (lanjutan)                               accounting policies (continued)

        Penurunan nilai aset non keuangan (lanjutan)                Impairment      of    non-financial     assets             Sewa menara (lanjutan)                                       Tower lease (continued)
                                                                    (continued)
                                                                                                                               Grup mempertimbangkan dan menganalisa                        The Group considered and analysed the tower
        Nilai terpulihkan paling dipengaruhi oleh tingkat           The recoverable amount calculation is                      perjanjian sewa menara dan menerapkan                        lease agreements and applied management
        diskonto dan tingkat pertumbuhan jangka                     sensitive to the discount rate and long-term               pertimbangan manajemen untuk menentukan                      judgement to determine the unit of accounts
        panjang yang digunakan dalam model arus kas                 growth rate used for the discounted cash flow              satuan pengukuran apakah menggunakan                         whether using specific tower space or using
        yang didiskontokan, sebagaimana juga jumlah                 model as well as the expected future cash                  tempat    spesifik dalam  menara   atau                      tower.
        arus kas masuk di masa depan yang                           inflows and the growth rate used for                       menggunakan menara.
        diharapkan dan tingkat pertumbuhan yang                     extrapolation purposes. The key assumptions
        digunakan untuk tujuan ekstrapolasi. Asumsi                 used to determine the recoverable amount for               Dalam menentukan jangka waktu sewa, Grup                     In determining the lease term, the Group
        kunci yang digunakan untuk menentukan nilai                 the asset and the Group’s CGUs, is disclosed               mempertimbangkan semua fakta dan keadaan                     considers all facts and circumstances that
        terpulihkan atas aset dan UPK Grup, disajikan               and further explained in Notes 9 and 38,                   yang menimbulkan insentif ekonomi untuk                      create an economic incentive to exercise an
        dan dijelaskan lebih lanjut masing-masing pada              respectively.                                              menggunakan opsi perpanjangan, atau tidak                    extension option, or not exercise a termination
        Catatan 9 dan 38.                                                                                                      menggunakan        opsi   penghentian.    Opsi               option. Extension options (or periods after
                                                                                                                               perpanjangan (atau periode setelah opsi                      termination options) are only included in the
   b.   Pertimbangan penting        dalam    penentuan         b.   Critical judgements       in   applying     the            penghentian kontrak kerja) hanya termasuk                    lease term if the lease is reasonably certain to
        kebijakan akuntansi                                         accounting policies                                        dalam jangka waktu sewa jika cukup pasti akan                be extended (or not terminated). Potential
                                                                                                                               diperpanjang (atau tidak dihentikan). Potensi                future cash outflows to exercise the extension
        Transaksi jual dan sewa-balik menara                        Tower sales and leaseback                                  arus kas keluar di masa depan untuk                          option under the assumption that the rental
                                                                                                                               menggunakan opsi perpanjangan dengan                         period and payments will not change amount
        Berdasarkan PSAK 73, pencatatan transaksi                   Based on SFAS 73, the accounting for sale                  asumsi masa dan pembayaran sewa tidak akan                   to Rp 54,885,618. This amount has not been
        jual dan sewa balik bergantung kepada apakah                and leaseback transactions depends on                      mengalami       perubahan   adalah     sebesar               included in the lease liability because it is not
        pengalihan aset memenuhi syarat sebagai                     whether the transfer of the asset qualifies as a           Rp 54.885.618. Nilai tersebut belum termasuk                 reasonably certain that the leases will be
        penjualan. Grup menerapkan pertimbangan                     sale. The Group applied judgement to                       dalam liabilitas sewa karena tidak dapat                     extended (or not terminated).
        untuk menentukan apakah pengalihan aset                     determine whether the transfer of an asset is              dipastikan bahwa sewa akan diperpanjang
        dicatat   sebagai      penjualan   berdasarkan              accounted for as a sale based on the                       (atau tidak dihentikan).
        persyaratan penentuan kapan kewajiban                       requirements for determining when a
        pelaksanaan dalam PSAK 72. Grup juga                        performance obligation is satisfied in SFAS 72.            Penilaian tersebut ditinjau jika terjadi peristiwa           The assessment is reviewed if a significant
        menerapkan estimasi dan pertimbangan dalam                  The Group also applied estimates and                       signifikan atau perubahan signifikan dalam                   event or a significant change in circumstances
        menentukan banyak aspek, di antaranya,                      judgement in determining many aspects,                     situasi yang memengaruhi penilaian ini dan                   occurs which affects this assessment and that
        tempat spesifik pada menara sebagai satuan                  among others, the specific tower space as a                berada dalam kendali Grup. Untuk tahun yang                  is within the control of the Group. For the
        perhitungan, nilai wajar dari menara yang dijual            unit of accounts, the fair value of the towers             berakhir pada tanggal 31 Desember 2023, tidak                year ended 31 December 2023, there was no
        dan pengukuran dari aset hak guna yang                      sold and the measurement of the right-of-use               ada      revisi  persyaratan      sewa      untuk            revision on lease terms to reflect the effect of
        dipertahankan oleh Grup yang meliputi                       assets retained by the Group which included                mencerminkan efek dari melaksanakan opsi                     exercising extension and termination options.
        penentuan tingkat diskonto yang tepat dalam                 determining an appropriate discount rate to                perpanjangan dan penghentian hubungan kerja.
        perhitungan nilai kini dari pembayaran sewa                 calculate the present value of the minimum
        minimum.                                                    lease payment.                                             Grup mempunyai beberapa perjanjian sewa di                   The Group has various lease agreements
                                                                                                                               mana Grup bertindak sebagai penyewa atau                     where the Group acts as either a lessee or
        Grup juga mengakui provisi untuk jaminan klaim              The Group also recognised provision for                    pesewa untuk beberapa aset tetap tertentu.                   lessor in respect of certain assets. The Group
        selama periode jaminan klaim sesuai dengan                  warranty claims during the warranty claim                  Grup mengevaluasi apakah terdapat risiko dan                 evaluates whether significant risks and
        persyaratan dan kondisi dalam perjanjian sewa               period in accordance with the terms and                    manfaat kepemilikan yang signifikan dari aset                rewards of ownership of the leased asset are
        balik. Grup menggunakan pertimbangan                        conditions of the sale and leaseback                       sewa yang dialihkan kepada penyewa atau                      transferred to the lessee or retained by the
        berdasarkan fakta dan kondisi terbaik yang                  agreements. The Group used judgement                       tetap ada pada Grup berdasarkan PSAK 73                      Group based on SFAS 73, which requires the
        tersedia meliputi tetapi tidak terbatas pada                based on the best available facts and                      yang mensyaratkan Grup untuk membuat                         Group to make judgements and estimates of
        informasi yang tersedia pada saat proses uji                circumstances, including but not limited to,               pertimbangan dan estimasi dari pengalihan                    the transfer of risks and rewards of ownership
        tuntas, hasil dari audit lokasi menara yang                 information available during the due diligence             risiko dan manfaat terkait dengan kepemilikan                of the leased asset.
        dilakukan oleh pihak ketiga dan tingkat potensi             process, tower site audit results conducted by             aset yang disewa.
        klaim berdasarkan informasi yang tersedia pada              a third party and the level of potential claims
        saat dan setelah tanggal penandatanganan                    based on information available at the time and
        perjanjian sewa balik.                                      subsequent to the sale and leaseback
                                                                    agreements signing date.
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CATATAN ATAS LAPORAN KEUANGAN                                      NOTES TO THE CONSOLIDATED FINANCIAL               CATATAN ATAS LAPORAN KEUANGAN                                       NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN                                                                                  STATEMENTS            KONSOLIDASIAN                                                                                   STATEMENTS
UNTUK TAHUN YANG BERAKHIR                                                            FOR THE YEAR ENDED              UNTUK TAHUN YANG BERAKHIR                                                             FOR THE YEAR ENDED
31 DESEMBER 2023 DAN 2022                                                     31 DECEMBER 2023 AND 2022              31 DESEMBER 2023 DAN 2022                                                      31 DECEMBER 2023 AND 2022
(Dinyatakan dalam jutaan Rupiah,                                              (Expressed in millions of Rupiah,      (Dinyatakan dalam jutaan Rupiah,                                               (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                              unless otherwise stated)       kecuali dinyatakan lain)                                                               unless otherwise stated)


36. ESTIMASI DAN PERTIMBANGAN AKUNTANSI                    36. CRITICAL ACCOUNTING           ESTIMATES       AND     37. KOMBINASI BISNIS (lanjutan)                             37. BUSINESS COMBINATION (continued)
    YANG PENTING (lanjutan)                                    JUDGEMENTS (continued)
                                                                                                                        Akuisisi Usaha PT Hipernet Indodata (lanjutan)               Acquisition of PT Hipernet Indodata (continued)
   b.   Pertimbangan penting dalam          penentuan         b.   Critical judgements in applying            the
        kebijakan akuntansi (lanjutan)                             accounting policies (continued)                      Tabel berikut ini merupakan rekonsiliasi arus kas            The following table shows the reconciliation of cash
                                                                                                                        yang dibayarkan dan diperoleh dalam kombinasi                flow    paid    and    received   from     business
        Pertukaran aset                                            Exchange of assets                                   bisnis.                                                      combinations.

        Dalam transaksi pertukaran aset, Grup                      In exchange of assets transactions, the Group                                                      2 Juni/June 2022
        melakukan evaluasi apakah terdapat substansi               evaluates whether the exchange of assets
        komersial sesuai dengan PSAK 16 "Aset                      transactions contained commercial substance          Imbalan kas yang dibayar                                 335,325                            Cash consideration
        Tetap". Apabila terdapat substansi komersial               in accordance with SFAS 16 "Fixed Assets". If        Dikurangi saldo kas yang diperoleh                        (6,016)                 Less balance of cash acquired
        maka Grup harus mengukur nilai wajar aset                  the transaction has commercial substance, the
        dalam pertukaran tersebut, kecuali apabila nilai           Group should then measure the fair value of          Arus kas keluar – aktivitas investasi                    329,309               Cash outflow – investing activities
        wajar tidak dapat ditentukan secara andal.                 the assets involved in the exchange, unless
                                                                   the fair value cannot be reliably measured.          Tabel berikut ini merangkum harga perolehan                  The following table is the summarised balance
                                                                                                                        PT Hipernet Indodata, jumlah aset yang diperoleh,            consideration of PT Hipernet Indodata, total
        Berdasarkan       evaluasi,     analisa      dan           Based on evaluation, analysis and the Group’s        liabilitas yang diambil-alih dan goodwill terkait pada       acquired assets, liabilities assumed and the related
        pertimbangan Grup, transaksi pertukaran yang               judgement, an exchange transaction which             tanggal akuisisi:                                            goodwill at the acquisition date:
        dilakukan Grup memiliki substansi komersial                was performed by the Group and that has a
        namun nilai wajar aset dalam pertukaran                    commercial substance cannot be reliably                                                                  2022
        tersebut tidak dapat diukur dengan andal. Oleh             measured. Accordingly, the fair value of assets
        sebab itu, nilai wajar aset yang diterima diukur           received was measured at the carrying amount         Harga perolehan                                                                                  Consideration
        pada nilai tercatat aset yang diserahkan                   of the asset given up plus the cash                  - Kas yang dibayar                                       335,325                                   Cash paid -
        ditambahkan dengan pembayaran kas yang                     consideration paid.                                  - Imbalan kontinjensi                                     23,113                     Contingent consideration -
        relevan.
                                                                                                                        Jumlah imbalan yang dialihkan                            358,438                  Total consideration transferred

37. KOMBINASI BISNIS                                       37. BUSINESS COMBINATION                                                                                      Nilai wajar/
                                                                                                                                                                         Fair value
   Akuisisi Usaha PT Hipernet Indodata                        Acquisition of PT Hipernet Indodata
                                                                                                                        Aset lancar                                              108,333                                 Current assets
   Pada tanggal 2 Juni 2022, Grup mengakuisisi 51%            On 2 June 2022, the Group acquired 51% of the             Aset tidak lancar                                        293,874                             Non-current assets
   saham PT Hipernet Indodata, sebuah perusahaan              share capital of PT Hipernet Indodata, a managed          Liabilitas lancar                                        (90,757)                              Current liabilities
   yang bergerak di bidang managed service dan jasa           and information technology services provider. From        Liabilitas tidak lancar                                  (67,915)                           Non-current liabilities
   teknologi informasi. Atas akuisisi ini, Perusahaan         the acquisition, the Company obtained control of
   memperoleh pengendalian atas PT Hipernet                   PT Hipernet Indodata. The total consideration was         Jumlah aset teridentifikasi neto                         243,535                     Total net identifiable assets
   Indodata. Jumlah imbalan yang dialihkan adalah             Rp 358,438.
   Rp 358.438.                                                                                                          Kepentingan nonpengendali                                (119,332)                       Non-controlling interest
                                                                                                                        Goodwill (Catatan 38)                                     234,235                            Goodwill (Note 38)
   Perhitungan     sementara     goodwill    sebesar          The provisional calculation of goodwill of
   Rp 234.235 yang timbul dari akuisisi tersebut              Rp 234,235 arising from the expected to increase          Jumlah imbalan                                           358,438                              Total consideration
   diharapkan dapat meningkatkan cakupan produk               the range of products and services offered by the
   dan jasa yang ditawarkan oleh Grup kepada                  Group to customers from combining the operations          Biaya yang terkait dengan akuisisi sebesar Rp 500            Acquisition-related costs of Rp 500 have been
   pelanggan    dengan    menggabungkan      operasi          of the Company and PT Hipernet Indodata. None             telah dibebankan pada beban umum dan                         charged to general and administrative expenses in
   Perseroan dan PT Hipernet Indodata. Tidak ada              of the provisional goodwill expected to be                administrasi pada laporan laba rugi untuk tahun              the profit or loss for the year ended
   perhitungan sementara goodwill yang diharapkan             deductible for income tax purposes.                       yang berakhir pada 31 Desember 2022.                         31 December 2022.
   dapat menjadi pengurang pajak penghasilan
                                                                                                                        Kesepakatan imbalan kontinjensi mengharuskan                 The contingent consideration arrangement requires
                                                                                                                        Perusahaan membayar pemilik saham sebelumnya                 the Company to pay its former shareholder if the
                                                                                                                        apabila entitas anak mencapai kinerja tertentu pada          subsidiary achieves a certain performance in 2022
                                                                                                                        tahun 2022 dan 2023.                                         and 2023.

                                                                                                                        Jumlah potensial yang tidak diskontokan yang                 The potential undiscounted amount of all future
                                                                                                                        mungkin harus dibayar Grup adalah sampai dengan              payments that the Group could be required to
                                                                                                                        Rp 26.911.                                                   make is up to Rp 26,911.
Page 246
                                           PT XL AXIATA Tbk                                                                                                      PT XL AXIATA Tbk
                                   DAN ENTITAS ANAK/AND SUBSIDIARY                                                                                       DAN ENTITAS ANAK/AND SUBSIDIARY

                                            Halaman - 5/130 - Page                                                                                               Halaman - 5/131 - Page

CATATAN ATAS LAPORAN KEUANGAN                                    NOTES TO THE CONSOLIDATED FINANCIAL                  CATATAN ATAS LAPORAN KEUANGAN                                    NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN                                                                                STATEMENTS               KONSOLIDASIAN                                                                                STATEMENTS
UNTUK TAHUN YANG BERAKHIR                                                          FOR THE YEAR ENDED                 UNTUK TAHUN YANG BERAKHIR                                                          FOR THE YEAR ENDED
31 DESEMBER 2023 DAN 2022                                                   31 DECEMBER 2023 AND 2022                 31 DESEMBER 2023 DAN 2022                                                   31 DECEMBER 2023 AND 2022
(Dinyatakan dalam jutaan Rupiah,                                            (Expressed in millions of Rupiah,         (Dinyatakan dalam jutaan Rupiah,                                            (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                            unless otherwise stated)          kecuali dinyatakan lain)                                                            unless otherwise stated)


37. KOMBINASI BISNIS (lanjutan)                            37. BUSINESS COMBINATION (continued)                       38. GOODWILL                                              38. GOODWILL

   Akuisisi Usaha PT Hipernet Indodata (lanjutan)             Acquisition of PT Hipernet Indodata (continued)            Pada tahun 2014, Grup mengakuisisi AXIS dari               In 2014, the Group acquired AXIS from Saudi
                                                                                                                         Saudi Telecom Company (“STC”) dan Teleglobal               Telecom Company (“STC”) and Teleglobal
   Nilai wajar imbalan kontinjensi sebesar Rp 23.113          The fair value of the contingent consideration             Investment B.V (“Teleglobal”) yang diikuti dengan          Investment B.V. (“Teleglobal”) which was followed
   diestimasi dengan menggunakan pendekatan                   arrangement of Rp 23,113 was estimated by                  penggabungan usaha antara Grup dan AXIS. Grup              by a merger between the Group and AXIS. The
   pendapatan. Estimasi nilai wajar didasarkan pada           applying the income approach. The fair value               mencatat akuisisi tersebut dengan menerapkan               Group accounts for the acquisition by applying the
   tingkat diskonto dan asumsi pertumbuhan kinerja            estimates are based on a certain discount rate and         metode akuisisi. Dari transaksi akuisisi tersebut,         acquisition   method.    From    the   acquisition
   tertentu. Hal ini diklasifikasikan sebagai pengukuran      a certain assumed performance growth. This is a            Grup mengakui goodwill senilai Rp 6.681.357 dan            transaction, the Group recognised goodwill of
   nilai wajar tingkat 3.                                     level 3 fair value measurement.                            mendapatkan aset tak berwujud tertentu (lihat              Rp 6,681,357 and acquired certain intangible
                                                                                                                         Catatan 8).                                                assets (see Note 8).
   Pada 2 Juni 2022, nilai wajar piutang usaha dan            On 2 June 2022, The fair value of trade and other
   piutang lain-lain sebesar Rp 65.950, termasuk di           receivables is Rp 65,950 and includes trade                Pada tahun 2022, Grup mengakuisisi PT Hipernet             In 2022, the Group acquired PT Hipernet Indodata
   dalamnya piutang usaha dengan nilai wajar sebesar          receivables with a fair value of Rp 64,692. The            Indodata (lihat Catatan 37). Grup mencatat akuisisi        (see Note 37). The Group accounts for the
   Rp 64.692. Jumlah kontraktual bruto piutang usaha          gross contractual amount for trade receivables that        tersebut dengan menerapkan metode akuisisi. Dari           acquisition by applying the acquisition method.
   yang telah jatuh tempo sebesar Rp 49.198.                  is already due is Rp 49,198. It is expected that           transaksi akuisisi tersebut, Grup mengakui goodwill        From the acquisition transaction, the Group
   Diperkirakan piutang usaha sebesar Rp 7.413 tidak          Rp 7,413 of the trade receivable is uncollectible.         senilai Rp 234.235 dan mendapatkan aset tak                recognised goodwill of Rp 234,235 and acquired
   dapat ditagih.                                                                                                        berwujud tertentu (lihat Catatan 8). Goodwill              certain intangible assets (see Note 8). Goodwill
                                                                                                                         dihasilkan dari nilai wajar asset identifikasian dan       resulted from the fair value of the identified assets
   Nilai wajar dari kepentingan nonpengendali pada            The fair value of the non-controlling interest in          liabilitas yang diambil alih pada tanggal akuisisi         acquired and liabilities assumed on the date of
   PT Hipernet Indodata, perusahaan yang tidak                PT Hipernet Indodata, an unlisted company, was             melalui eksekusi alokasi harga beli (“PPA”).               acquisition through a purchase price allocation
   terdaftar   di   bursa,   diestimasikan    dengan          estimated by using the purchase price paid for the                                                                    ("PPA") exercise.
   menggunakan harga pembelian yang dibayar untuk             acquisition of the 51% stake in PT Hipernet
   mengakuisisi 51% kepentingan pada PT Hipernet              Indodata. This purchase price was adjusted for the         Pengujian penurunan nilai atas goodwill dan aset tak       Goodwill and intangible assets with indefinite useful
   Indodata.    Harga    pembelian   tersebut   telah         lack of control and lack of marketability that market      berwujud yang memiliki masa manfaat yang tidak             lives are tested for impairment annually (as at
   disesuaikan dengan kurangnya pengendalian dan              participants would consider in estimating the fair         terbatas dilakukan setiap tahun (pada tanggal              31 December) and when circumstances indicate
   kurangnya kemampuan untuk dipasarkan yang akan             value of the non-controlling interest in PT Hipernet       31 Desember) dan ketika terdapat suatu indikasi            that the carrying value may be impaired. The
   dipertimbangkan oleh partisipan pasar dalam                Indodata.                                                  bahwa nilai tercatatnya mengalami penurunan nilai.         recoverable amount was determined based on the
   mengestimasi       nilai    wajar     kepentingan                                                                     Nilai    terpulihkan    ditentukan      berdasarkan        FVLCOD that uses the five years Discounted Cash
   nonpengendali pada PT Hipernet Indodata.                                                                              perhitungan nilai wajar dikurangi FVLCOD yang              Flow method. The Group determined the CGU
                                                                                                                         menggunakan metode Discounted Cash Flow lima               aligned with the operating segment. GSM mobile
   Pendapatan PT Hipernet Indodata yang termasuk di           The revenue included in the profit or loss since           tahun. Grup menentukan UPK sejalan dengan                  and telecommunication network services are the
   dalam laporan laba rugi sejak 2 Juni 2022 sampai           2 June 2022 up to 31 December 2022 contributed             segmen operasi. Jasa GSM mobile dan jaringan               Company’s operating segment and managed and
   31 Desember 2022 adalah sebesar Rp 211.736.                by PT Hipernet Indodata was Rp 211,736.                    telekomunikasi     merupakan     segmen      operasi       information technology services are PT Hipernet
   PT Hipernet Indodata juga memberikan kontribusi            PT Hipernet Indodata also contributed a profit of          Perusahaan dan managed service dan jasa                    Indodata’s operating segment. The recoverable
   laba sebesar Rp 16.410 selama periode yang sama.           Rp 16,410 over the same period.                            teknologi informasi merupakan segmen operasi PT            amount is categorised as level 3 in the fair value
                                                                                                                         Hipernet Indodata. Nilai terpulihkan tersebut              hierarchy.
   Jika PT Hipernet Indodata dikonsolidasi sejak              Had PT Hipernet Indodata been consolidated from            dikategorikan sebagai tingkat 3 dalam hierarki nilai
   1 Januari 2022, maka laba rugi akan menunjukkan            1 January 2022, the profit or loss would show              wajar.
   pendapatan proforma sebesar Rp 360.502 dan laba            proforma revenue of Rp 360,502 and a proforma
   proforma     sebesar     Rp      37.073    pada            profit of Rp 37,073 as of 31 December 2022.                Nilai tercatat goodwill dialokasikan ke UPK pada           The carrying amount of goodwill is allocated to the
   31 Desember 2022.                                                                                                     tanggal 31 Desember 2023 dan 2022 adalah                   CGUs at 31 December 2023 and 2022 as follows:
                                                                                                                         sebagai berikut:
   Akuisisi PT Hipernet Indodata telah dilakukan sesuai       The acquisition of PT Hipernet Indodata has been
   dengan peraturan yang dikeluarkan oleh OJK.                conducted in accordance with OJK Regulations.                                               Jasa GSM mobile          Managed service
                                                                                                                                                             dan jaringan         dan jasa teknologi
                                                                                                                                                           telekomunikasi/            informasi/
                                                                                                                                                           GSM mobile and           Managed and
                                                                                                                                                         telecommunication           information
                                                                                                                                                          network services       technology services

                                                                                                                         Goodwill                                   6,681,357                 234,235                               Goodwill
                                                                                                                         Aset tak berwujud yang                                                                      Intangible assets with
                                                                                                                           memiliki masa manfaat yang                                                                    indefinite useful
                                                                                                                           tidak terbatas                           5,712,343                          -                               life
Page 247
                                                         PT XL AXIATA Tbk                                                                                                                                                               PT XL AXIATA Tbk
                                                 DAN ENTITAS ANAK/AND SUBSIDIARY                                                                                                                                                DAN ENTITAS ANAK/AND SUBSIDIARY

                                                              Halaman - 5/132 - Page                                                                                                                                                         Halaman - 5/133 - Page

CATATAN ATAS LAPORAN KEUANGAN                                                                    NOTES TO THE CONSOLIDATED FINANCIAL                                         CATATAN ATAS LAPORAN KEUANGAN                                                                   NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN                                                                                                                STATEMENTS                                      KONSOLIDASIAN                                                                                                               STATEMENTS
UNTUK TAHUN YANG BERAKHIR                                                                                          FOR THE YEAR ENDED                                        UNTUK TAHUN YANG BERAKHIR                                                                                         FOR THE YEAR ENDED
31 DESEMBER 2023 DAN 2022                                                                                   31 DECEMBER 2023 AND 2022                                        31 DESEMBER 2023 DAN 2022                                                                                  31 DECEMBER 2023 AND 2022
(Dinyatakan dalam jutaan Rupiah,                                                                            (Expressed in millions of Rupiah,                                (Dinyatakan dalam jutaan Rupiah,                                                                           (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                            unless otherwise stated)                                 kecuali dinyatakan lain)                                                                                           unless otherwise stated)


38. GOODWILL (lanjutan)                                                          38. GOODWILL (continued)                                                                    39. INFORMASI TAMBAHAN UNTUK LAPORAN                                               39. SUPPLEMENTARY     INFORMATION       FOR
                                                                                                                                                                                 ARUS KAS KONSOLIDASIAN (lanjutan)                                                  STATEMENTS OF CASH FLOWS (continued)
   Asumsi kunci yang digunakan dalam perhitungan                                           Certain key assumptions used in the FVLCOD
   FVLCOD pada tanggal 31 Desember 2023 adalah                                             calculation at 31 December 2023 are as follows:                                      Perubahan liabilitas yang timbul dari aktivitas                                          Changes in liabilities arising from                         financing
   sebagai berikut:                                                                                                                                                             pendanaan adalah sebagai berikut: (lanjutan)                                             activities are as follows: (continued)

                                                  Jasa GSM mobile                     Managed service                                                                                                                                                         2022
                                                     dan jaringan                    dan jasa teknologi                                                                                                                      Pinjaman                                        Bunga yang
                                                                                                                                                                                                           Liabilitas          jangka                         Utang          masih harus
                                                   telekomunikasi/                       informasi/                                                                                                          sewa/            panjang/                       obligasi/        dibayar/
                                                   GSM mobile and                      Managed and                                                                                                           Lease           Long-term        Sukuk           Bonds           Accrued         Lainnya*/       Jumlah/
                                                 telecommunication                      information                                                                                                        liabilities          loan          ijarah         Payable           interest        Others*         Total

                                                  network services                  technology services                                                                         Saldo                                                                                                                                                Balance as at
                                                                                                                                                                                   1 Januari 2022           25,376,407        8,034,005       1,693,183         545,043           70,983       1,238,645      36,958,266       1 January 2022
   Tingkat diskonto                                                  10.2%                                     10.1%                                 Discount rate              Arus kas                    (5,925,660)        (284,682)        816,836       1,302,316         (770,287)**    4,770,105         (91,372)                 Cash flows
                                                                                                                                                                                Tambahan -                                                                                                                                         Addition – lease
   Tingkat pertumbuhan                                                                                                                             Annual revenue                  liabilitas sewa          10,432,415                   -             -                 -             -                  -   10,432,415                liabilities
      pendapatan tahunan*                                     5.4% - 9.9%                             18.7%-37.0%                                   growth rate*                Biaya bunga                  1,966,696                   -             -                 -       774,033                  -    2,740,729          Interest expense
   Tingkat pertumbuhan                                                                                                                                  Long-term               Transaksi non kas                                                                                                                                  Other non-cash
                                                                                                                                                                                   lainnya                               -        4,326            (323)           (789)               -                  -        3,214             transaction
      jangka panjang                                                    3.0%                                     3.0%                                growth rate
                                                                                                                                                                                Saldo                                                                                                                                              Balance as at
   *   Tingkat pertumbuhan pendapatan tahunan untuk proyeksi anggaran 5                    *    The annual revenue growth rate for the 5-year budget projection of the             31 Desember 2022         31,849,858        7,753,649       2,509,696       1,846,570           74,729       6,008,750      50,043,252    31 December 2022
       tahun atas pendapatan unit usaha.                                                        business unit’s revenue
                                                                                                                                                                                *  Terdiri dari penerimaan dari penerbitan saham, penjualan dan sewa balik, pembayaran dividen, pembelian kembali saham treasuri, dan biaya penerbitan saham
                                                                                                                                                                                   baru/Consists of proceed from share issuance, sale and leaseback transaction, cash dividends paid, buyback treasury shares, and share issuance cost.
   Tidak ada penurunan nilai goodwill dan aset                                             No impairment of the goodwill and intangible                                         ** Terdiri dari pembayaran imbal hasil ijarah dan bunga atas pinjaman jangka panjang dan obligasi/Consists of payment of ijarah return and interest from long-term
   takberwujud yang memiliki masa manfaat yang tidak                                       assets with indefinite useful life was identified.                                      loans and bonds payable.

   terbatas yang diidentifikasi.


39. INFORMASI TAMBAHAN UNTUK                                  LAPORAN            39. SUPPLEMENTARY     INFORMATION                                               FOR
    ARUS KAS KONSOLIDASIAN                                                           STATEMENTS OF CASH FLOWS

   Kegiatan signifikan yang tidak memengaruhi arus                                         Significant activities not affecting cash flows are as
   kas adalah sebagai berikut:                                                             follow:

                                                              2023                             2022

   Pembelian aset tetap dan                                                                                                     Purchase of fixed assets
     pengakuan aset terkait                                                                                                   and recognition of assets
     transaksi jual dan sewa-balik                                                                                       related to sale and leaseback
     melalui utang                                            26,993,223                   26,213,099                     transaction through liabilities

   Pelepasan aset tetap                                                                                                               Disposal of fixed assets
     terkait transaksi jual                                                                                                              related to sale and
     dan sewa-balik                                                                                                                  leaseback transaction
     melalui piutang                                             208,537                        224,149                                through receivables

   Perubahan liabilitas yang timbul dari aktivitas                                         Changes in liabilities                   arising       from     financing
   pendanaan adalah sebagai berikut:                                                       activities are as follows:
                                                                                2023
                                              Pinjaman                                           Bunga yang
                            Liabilitas          jangka                          Utang            masih harus
                              sewa/            panjang/                        obligasi/          dibayar/
                              Lease           Long-term        Sukuk            Bonds             Accrued           Lainnya*/       Jumlah/
                            liabilities          loan          ijarah          Payable             interest          Others*         Total

   Saldo                                                                                                                                                   Balance as at
      1 Januari 2023        31,849,858          7,753,649      2,509,696        1,846,570               74,729       6,008,750      50,043,252       1 January 2023
   Arus kas                 (6,715,663)        (1,702,055)      (149,000)        (131,000)            (729,972)**     (507,395)     (9,935,085)                 Cash flows
   Tambahan -                                                                                                                                            Addition - lease
      liabilitas sewa        8,512,223                    -             -                  -                -                   -    8,512,223                liabilities
   Biaya bunga               2,167,028                    -             -                  -          731,726                   -    2,898,754          Interest expense
   Transaksi non kas                                                                                                                                     Other non-cash
      lainnya                             -      (26,694)          1,691            1,731                    -                  -      (23,272)            transaction

   Saldo                                                                                                                                                 Balance as at
     31 Desember 2023       35,813,446         6,024,900       2,362,387        1,717,301              76,483        5,501,355      51,495,872    31 December 2023
Page 248
PT. XL Axiata Tbk


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linked org XL Axiata Tbk p.2 ×486
linked org Axiata group Berhad p.11 ×4
linked org Axiata Investments p.11 ×2
linked org Link Net Tbk p.13
linked person Dian Siswarini · Presiden Direktur p.13 ×8
linked — Ooredoo Hutchison p.14 ×2
linked person I Gede Darmayusa p.14 ×5
linked person Vivek Sood p.18 ×5
linked person Dr. Hans Wijayasuriya p.18 ×3
linked person Muliadi Rahardja p.18 ×6
linked person Yasmin Stamboel p.18 ×4
linked person Julianto Sidarto · Ketua p.18 ×6
linked person Yessie D. Yosetya p.23 ×5
linked person FEIRUZ IKHWAN p.25 ×5
linked person DAVID ARCELUS OSES p.25 ×4
linked person Yasmin S. Wirjawan p.26
linked org Huawei Tech p.43
linked person Benny Redjo Setyono p.184
linked person Nita Skolastika Ruslim p.184
linked person Mohammad Abdul Kader Bhuyan p.184
linked org Bank CIMB Niaga Tbk p.224 ×2
linked org PT Dayamitra Telekomunikasi p.227
possible person DR. MUHAMAD · Presiden Komisaris p.19 ×4
possible person Dr. David p.184 ×2
possible org Otoritas Jasa Keuangan p.185
possible org Indosat Tbk p.227 ×2
unresolved org PT XL p.3
unresolved org Governance Performance Axiata Tbk p.3
unresolved org Public Accountant Firms & Rekan p.3
unresolved person Yessie D.Yosetya p.6 ×2
unresolved org Ministry of Women Empowerment p.7
unresolved org PT Excelcomindo p.11 ×2
unresolved org PT Grahametropolitan Lestari. In p.11
unresolved org Pratama Tbk. p.11
unresolved org Indonesia Stock Exchange p.11
unresolved org Axiata Investment (Indonesia p.11
unresolved org PT XL Planet p.12
unresolved org SK Planet Global Holdings Pte. Ltd. p.12
unresolved org PT Built p.12
unresolved org Pte. Ltd. p.12
unresolved org PT Axis Launched p.12
unresolved org Minister of Telecommunications and Information p.12
unresolved org Minister of Industry. p.12
unresolved org Indocel Holding Sdn. Bhd. p.12
unresolved org Telecomunication Sdn Bhd p.13
unresolved org PT Link Net Tbk’s p.13
unresolved org Minister of Health Budi p.13
unresolved org Universitas Indonesia Prof. Ari Kuncoro p.13
unresolved person Prof. Ari Kuncoro p.13
unresolved person dr. Astuti Giantini. p.13
unresolved org NTT Ltd. p.13
unresolved org Ministry of Communication p.13
unresolved org Ministry of Manpower p.14
unresolved org Bank Indonesia p.17 ×4
unresolved org Bank Indonesia’s p.17 ×2
unresolved person Dean’s p.18
unresolved person Dean p.18
unresolved person Deans’ p.18
unresolved person Dr. Muhamad Chatib Basri Indonesia’s p.18 ×7
unresolved org Ministry of Finance p.18
unresolved person DR. HANS CHATIB BASRI p.19
unresolved org Ministry of Communications p.27
unresolved org Rintis & Rekan p.38
unresolved person Auditor Lok Budianto p.38
unresolved org PT Fitch Ratings p.42
unresolved org PT Huawei Tech Investment p.43
unresolved org PT Alita Praya Mitra NOMINAL p.43
unresolved org PT Ericsson Indonesia p.43
unresolved org Financial Services Authority p.44 ×2
unresolved person Aulia Taufani · Notaris p.184
unresolved person Taufani p.184
unresolved org Menteri Hukum dan Hak Asasi p.184
unresolved org Minister of Law p.184
unresolved person Dr. Hans p.184 ×2
unresolved org PT Hipernet Indodata p.184 ×2
unresolved person Dr. David Robert Dean p.184 ×2
unresolved — Pengunduran Diri Bapak Budi Pramantika · Direktur p.184 ×2
unresolved person Bin Abdul Malek · Direktur p.184 ×2
unresolved org Pengawas Pasar Modal dan Lembaga p.185
unresolved org BAPEPAM-LK p.185 ×2
unresolved org BAPEPAM p.185
unresolved org Smart Axiata Co., Ltd p.224
unresolved org Robi Axiata Limited p.224
unresolved org PT Axiata Digital Analytics Indonesia p.224
unresolved org Axiata Management Service Sdn. Bhd. p.224
unresolved org Apigate Sdn. Bhd. p.224
unresolved org Axiata Business Services Sdn. Bhd. p.224
unresolved org PT Kuningan Nusajaya p.227
unresolved org PT Princeton Digital Group p.227
unresolved org Indonesia Tbk p.227
unresolved org PT Edotco Infrastruktur Protelindo p.227
unresolved org PT Hutchison p.227
unresolved org PT Persada Sokka p.227
unresolved org PT Sampoerna p.227
unresolved org PT Mega Akses p.227

Extraction attempts how the parser did, and what it refused

Nothing structured was extracted from this document — the attempts below say why.

No extraction attempted yet.

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