Audit Committee

The Audit Committee of PT PLN (Persero) was established pursuant to a decision of the Board of Commissioners and operates on a collective basis. The establishment of the Audit Committee is governed by the following regulations and governing documents:

Law Number 19 of 2003 on State-Owned Enterprises, as amended from time to time and the latest was amended by Law of the Republic of Indonesia Number 16 of 2025 on the Fourth Amendment to Law Number 19 of 2003 ("SOE Law")
Regulation of the Minister of State-Owned Enterprises of the Republic of Indonesia Number PER-2/MBU/03/2023 on Guidelines on Governance and Significant Corporate Activities of State-Owned Enterprises
Regulation of the Minister of State-Owned Enterprises of the Republic of Indonesia Number PER-3/MBU/03/2023 on Organs and Human Resources of State-Owned Enterprises
The Board of Commissioners' Board Manual
The Audit Committee Charter

Profiles of Non-Commissioner Audit Committee Members

Dwi Siska Susanti

Member of Audit Committee

Flodesa Anggarijanto

Member of Audit Committee

Qatro Romandhi

Member of Audit Committee

Composition of Audit Committee

The following was the composition of the Audit Committee of PT PLN (Persero) during 2025:

Table Composition of the Audit Committee

No.	Period: January 1, 2025 – January 31, 2025			Period: February 1, 2025 – September 30, 2025			Period: October 1, 2025 – December 31, 2025
No.	Name	Position in Audit Committee	Position in Board of Commissioners	Name	Position in Audit Committee	Position in Board of Commissioners	Name	Position in Audit Committee	Position in Board of Commissioners
1	Yazid Fanani	Chairman	Independent Commissioner	Yazid Fanani	Chairman	Independent Commissioner	Yazid Fanani	Chairman	Independent Commissioner
2	Aminuddin Ma’ruf	Member	Commissioner	Aminuddin Ma’ruf	Member	Commissioner	Aminuddin Ma’ruf	Member	Commissioner
3	Andi Arief	Member	Independent Commissioner	Andi Arief	Member	Independent Commissioner	Andi Arief	Member	Independent Commissioner
4	Mutanto Juwono	Member	Independent Commissioner	Mutanto Juwono	Member	Independent Commissioner	Mutanto Juwono	Member	Independent Commissioner
5	Jisman Parada Hutajulu	Member	Commissioner	Jisman Parada Hutajulu	Member	Commissioner	Jisman Parada Hutajulu	Member	Commissioner
6	Dwi Siska Susanti	Member	None (External)	Dwi Siska Susanti	Member	None (External)	Dwi Siska Susanti	Member	None (External)
7				Flodesa Anggarijanto	Member	None (External)	Flodesa Anggarijanto	Member	None (External)
8				Oktofriawan Hargiardana	Member	None (External)	Qatro Romandhi	Member	None (External)

The composition of the Company's Audit Committee complies with the provisions of Minister of State-Owned Enterprises Regulation No. PER-2/MBU/03/2023 and Minister of State-Owned Enterprises Regulation Number PER-3/MBU/03/2023, as follows:

The Composition of Audit Committee consists of a chairman and members who are appointed and dismissed by decisions of the Board of Commissioners and reported to the GMS.
The members of the Audit Committee comprise representatives from the Board of Commissioners as well as individuals from outside the Company.
The Audit Committee includes 3 (three) members drawn from the independent commissioners.
The members of the Audit Committee meet the required standards of expertise in accounting and finance and possess an understanding of the Company's industry and business.

Tenure & Legal Basis of Appointment

The profile of the Audit Committee from the Board of Commissioners can be seen in the Company Profile chapter, sub-chapter "Board of Commissioners Profile" in this Annual Report. The following is the legal basis for the appointment of the Audit Committee from the Board of Commissioners, as well as the profiles of Audit Committee members who are not from the Board of Commissioners of PT PLN Persero as of December 31, 2025:

Table of Audit Committee Members

No.	Name	Position in Audit Committee	Legal Basis of Appointment	Service Period
1	Yazid Fanani	Chairman	Decree of the Minister of SOEs No. SK-269/MBU/11/2024 (Nov 14, 2024)	2024-2025 & First Period
2	Aminuddin Ma’ruf	Anggota	Decree of the Minister of SOEs No. SK-269/MBU/11/2024 (Nov 14, 2024)	2024-2025 & First Period
3	Andi Arief	Anggota	Decree of the Minister of SOEs No. SK-189/MBU/07/2024 (July 23, 2024)	2024-2025 & First Period
4	Mutanto Juwono	Anggota	Decree of the Minister of SOEs No. SK-189/MBU/07/2024 (July 23, 2024)	2024-2025 & First Period
5	Jisman Parada Hutajulu	Anggota	Decree of the Minister of SOEs No. SK-269/MBU/11/2024 (Nov 14, 2024)	2024-2025 & First Period

Independence Statement & Audit Committee Charter

The Audit Committee has complied with the independence requirements set forth in the Company's Audit Committee Charter, including criteria such as:

Independence Statement & Audit Committee Charter

Independence Criteria	Yazid Fanani	Aminuddin Ma’ruf	Andi Arief	Mutanto Juwono	Jisman Parada Hutajulu	Dwi Siska Susanti	Flodesa Anggarijanto	Qatro Romandhi
Not having any family relationship by marriage or blood up to the second degree with any member of the Board of Directors and/or the Board of Commissioners.
Not having any direct or indirect business relationship related to the Company's business activities.
Not having served as a member of the Board of Directors or an employee of the Company, or of an affiliated company, within one year prior to appointment as an Audit Committee member.
Not holding, either directly or indirectly, any shares in the Company or its affiliated companies.
Not having been employed by a public accounting firm, law firm, or other professional services provider that rendered audit, legal, or consulting services to the Company within one year prior to appointment as an Audit Committee member.

In 2025, the Company's Audit Committee signed an Independence Statement as set forth in the Integrity Pact.

Service Period

In accordance with the Audit Committee Charter and applicable regulations, the tenure of an Independent Commissioner appointed as a member of the Audit Committee is the same as his or her tenure as a Commissioner, as determined by the GMS. The tenure of an Audit Committee member who is not a member of the Company's Board of Commissioners shall not exceed 3 (three) years and may be renewed for an additional term of up to 2 (two) years, without prejudice to the right of the Board.

Audit Committee Charter

As an effort to ensure that the Audit Committee can perform its duties effectively, transparently, competently, accountably, and in a manner acceptable to all stakeholders, the Audit Committee has established an Audit Committee Charter, which was approved by the Board of Commissioners on September 28, 2022.

The scope of the Audit Committee Charter includes, among other things:

Introduction containing Background, Vision and Mission, Intent and Objectives, and Legal Basis
Duties and Responsibilities of the Audit Committee, which include:
- Supervision of Financial Information
- Supervision of Internal Control
- Supervision of Internal Audit Function
- Supervision of External Audit
- Supervision of Compliance with Regulations and Laws
- Supervision of Complaints Related to PLN
- Implementation of Other Tasks Assigned by the Board of Commissioners
Responsibilities, Duties and Authorities
Organization and Term of Office of the Audit Committee
Conduct of Meetings, Reporting and Work Program and Budget
Conclusion