Governance

In order to support the oversight function of the Board of Commissioners over the management of PT Moya Indonesia (the “Company”), particularly in relation to the internal control system, risk management, and the implementation of good corporate governance, the Company has established an Audit Committee by referring to the provisions of Financial Services Authority Regulation No. 55/POJK.04/2015 on the Establishment and Guidelines for the Implementation of the Audit Committee’s Duties (“POJK No. 55/2015”).

The establishment and appointment of the Company’s Audit Committee are stipulated pursuant to Board of Commissioners Resolution of PT Moya Indonesia No. MI/DIR/SK/26.02/030 dated February 13th, 2026 regarding the Appointment of the Audit Committee of PT Moya Indonesia.

In order to comply with the provisions of POJK No. 55/2015, the Company has adopted an Audit Committee Charter dated March 2nd, 2026 (the “Audit Committee Charter”), which is established by the Board of Commissioners of the Company.

The duties, responsibilities, and authorities of the Company’s Audit Committee are carried out by referring to the provisions of POJK No. 55/2015 and are further governed under the Audit Committee Charter.