MINISTER OF FINANCE

OF THE REPUBLIC OF INDONESIA

COPY OF
REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF
INDONESIA NUMBER 234/PMK.05 /2011
CONCERNING
ACCOUNTING SYSTEM OF SPECIAL TRANSACTIONS
BY THE GRACE OF GOD ALMIGHTY
THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,
Considering

In View of

: that in order to implement the provisions of Article 17B

Paragraph (5) of Regulation of the Minister of Finance
Number 171/PMK.05/2007 on Financial Accounting and
Reporting System of the Central Government, as amended
by Regulation of the Minister of Finance Number
233/PMK.05/2011, it is necessary to stipulate a Regulation
of the Minister of Finance concerning Accounting System of
Special Transactions;
: 1. Government Regulation Number 71 of
2010
concerning the Government Accounting Standards
(State Gazette of the Republic of Indonesia of 2010
Number 123, Supplement to State Gazette of the
Republic of Indonesia Number 5165);
2. Presidential Decree Number 56 / P of 2010
3. Minister
of
Finance
Regulation
Number
171/PMK.05/20077
on Financial Accounting and
Reporting System of the Central Government, as
amended by Regulation of the Minister of Finance
Number 233/PMK.05/2011;

To stipulate

DECIDES:
: REGULATION
OF
THE
MINISTER
OF
CONCERNING ACCOUNTING SYSTEM OF
TRANSACTIONS.

FINANCE
SPECIAL

CHAPTER I
GENERAL PROVISIONS
Part One
Definition
Article 1
In this Regulation of the Minister of Finance:
1. Accounting System of Special Transactions, hereinafter

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2.

3.

4.

5.

6.

7.

8.

9.

referred to as SA-TK, is a series of manual and

computerized procedures, ranging from data collection,
recording, summarization to reporting for all revenue
and expenditure transactions of government assets
related to the functions of the Minister of Finance as
the State General Treasurer, which is not covered by
other State General Treasurer Accounting Sub-System
(SABUN).
Non-Tax State Revenues, hereinafter referred to as
PNBP, are all revenues of the Central Government that
does not come from tax revenue and grants.
Contractor of Cooperation Contract, hereinafter referred
to as KKKS, is a Business Entity or Permanent
Establishment authorized to carry out exploration and
exploitation in a certain work area under a Cooperation
Contract with the Executing Agency.
Contractor of Cooperation Agreement / Coal Mining
Concession Work, hereinafter referred to as the PKP2B
Contractor, is an entity that performs coal mining
concession, in the context of both Foreign Direct
Investment (FDI) and Domestic Investment (DCI).
Idle Assets are the central government-owned assets
that are not used to support the conduct of duties and
functions of Ministries / Agencies as Property User that
must be submitted to the Minister of Finance as the
Property Manager to set the status of its use.
Bank Indonesia Liquidity Assistance, hereinafter
referred to as BLBI, is a grant (loan) scheme given by
Bank Indonesia to banks experiencing liquidity
problems during the 1998 financial crisis in Indonesia.
Banks In Liquidity, hereinafter referred to as BDL, is a
bank whose license has been revoked because it can
not meet the requirements set out in the legislation that
governs the terms and procedures for revocation,
dissolution and liquidation of bank because it may not
be saved even after restructuring efforts.
Asset Management Company, hereinafter referred to as
PPA, is a Limited Liability Company in the field of asset
management established pursuant to the Government
in order to carry out the management of state assets
coming from the Indonesian Bank Restructuring Agency
that is not litigant for and on behalf of the Minister of
Finance.
State General Treasurer, hereinafter referred to as BUN,
is an officer assigned to carry out the functions of the
state general treasurer.

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10. Accounting Unit to Proxy of Budget User of State

General Treasurer of Special Transactions, hereinafter
referred to as UAKPA BUN TK, is an accounting unit
that performs financial accounting and reporting of
specific transactions at the work unit level in the scope
of the State General Treasurer.
11. Accounting Unit to Proxy of Budget User Coordinator of
State General Treasurer of Special Transactions,
hereinafter referred to as UAKKPA BUN TK, is a
coordinator of the accounting unit and in charge of
performing financial statements consolidation across
UAKPA-BUN TK directly below it.
12. Consolidating Accounting Unit to Proxy of Budget User
of State General Treasurer of Special Transactions,
hereinafter referred to as UAPKPA BUN TK, is an
accounting unit in charge of financial statements
consolidation across UAKPA-BUN TK and / or through
UAKKPA BUN TK directly below it.
13. Assisting Accounting Unit of State General Treasurer of
Other Agency Financial Reporting, hereinafter referred
to as UAP BUN-PBL, is an accounting unit at Echelon I
Unit within the Ministry of Finance in charge of
consolidating
financial
statements
throughout
Accounting Unit to Proxy of Budget User of State
General Treasurer of Special Transactions.
14. Accounting Unit to Proxy of Property Manager of State
General Treasurer, hereinafter referred to as UAKPBBUN is a work unit / an accounting unit authorized to
maintain / administer / manage the State Property
within the control of the State General Treasurer of the
Property Manager.
15. Directorate General of Treasury, hereinafter referred to
as DJPBN, is an Echelon I Agency within the Ministry of
Finance acting as UAP BUN TK.
16. Fiscal Policy Office, hereinafter referred to as BKF, is an
Echelon I Agency within the Ministry of Finance in
charge of international cooperation and international
law treaties.
17. Directorate General of Budget, hereinafter referred to as
DJA, is an Echelon I Agency within at the Ministry of
Finance in charge of managing PNBP under the BA
BUN.
18. Directorate General of State Assets, hereinafter referred
to as DJKN, is an Echelon I Agency within at the
Ministry of Finance in charge of managing the State
Property.

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19. Third Party Calculation Fund, hereinafter referred to

PFK Fund, is an amount of fund deducted directly from
the salary and family allowances of civil servants / state
officials and health contributions paid by Provincial /
Regency / City Governments, as well as Central /
Regional Civil Servant Housing Saving to be distributed
to a third party.
20. State Property, hereinafter referred to as BMN, is all
goods purchased or obtained at the expense of APBN or
from other legitimate acquisition.
21. Budget Implementation Checklist, hereinafter referred
to as DIPA, is a budget implementation document made
by a Minister / Head of Agency and endorsed by the
Director General of Treasury on behalf of the Minister of
Finance and serves as the basis for actions that result
in the state expenditure and disbursement of funds at
the expense of APBN and supporting documentation
government accounting activities.
22. Payment Order, hereinafter referred to as SPM, is a
document issued / used by the Budget User / Proxy of
Budget User to disburse funding allocation sourced
from DIPA.
23. Fund Disbursement Order, hereinafter referred to as
SP2D, is an order issued by the Central Authority for
the implementation of expenditure BUN at the expense
of the State Budget by SPM.
24. Computer Data Archives, hereinafter referred to as
ADK, are data archives, such as floppy disks or other
digital storage media that contains transaction data,
ledger data, and / or other data.
25. Source documents are documents relating to financial
transactions used as sources or evidence to produce
accounting data.
26. Accounting Entity is a governmental unit of the Budget
User obliged to enforce the financial accounting and
reports to be consolidated in the Reporting Entity.
27. Reporting Entity is a governmental unit consisting of
one or more accounting entities, which are obliged to
submit accountability reports such as financial
statements.
28. Financial Accountability is a form of government
accountability for the implementation of the State
Revenue and Expenditure Budget in the form of Budget
Realization Report, Balance Sheet and Notes to
Financial Statements.
29. Reports Budget Realization, hereinafter referred to as
LRA, is a report that describes the realization of

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revenues, expenditures and financing during a certain

period.
30. Balance Sheet is a report that presents information of
the governments financial position, including assets,
debts and equity of fund in a certain date.
31. Notes to Financial Statements, hereinafter referred to as
CaLK, is a report that provides information about an
explanation or a detailed list or an analysis of value of a
certain item presented in the LRA, Balance Sheet and
Cash Flow Statements in the context of adequate
disclosure.
32. Budget User, hereinafter referred to as PA, is an official
as holder of the budget use authority of a State Ministry
/ Agency / Regional Work Unit.
33. Property User, hereinafter referred to as PB, is an
official as holder of the use authority of State / Regional
Property.
34. Proxy of Budget User, hereinafter referred to as KPA, is
a proxy responsible for managing the budget of relevant
State Ministry / Agency.
35. Proxy of Property User, hereinafter referred to as KPB,
is a head of a work unit or an officer designated by the
property user to use property within his control as well
as possible.
36. Non-Tax State Revenues, hereinafter referred to as
PNPB, are all central government revenues that are not
derived from taxation revenues.
37. Reconciliation is the process of financial transaction
data matching, to be processed by different multiple
systems / subsystems based on the same Source
Documents.
38. Review is a procedure for tracking figures in the
financial statements, inquiries and analytics as an
adequate basis for the Government Internal Oversight
Officials to provide limited assurance that no material
modifications to be made to the financial statements in
accordance
with
the
Government
Accounting
Standards.
Part Two
Scope
Article 2
This Ministerial Regulation sets up accounting systems and
accounting policies for special transactions, which consist
of:

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a. Expenditures for the International Relations Purposes;

b. PNBP managed by DJA, except Profit Section of SOEs;
c.

Government Assets within the possession of the

Property Manager;
d. Payment and receipt of deposit / deductions of PFK,
and
e. Payment of Pension Spending.
Article 3
(1) Expenditures for the International Relations Purposes
as referred to in Article 2 letter a shall consist of:
a. International Cooperation Expenditures covering
contribution payments of Indonesian government
participation in international organizations and
cause no voting rights, which are financed from the
Budget Section of BUN.
b. Expenditures for the International Relations
Purposes that include:
1. transactions to perform settlement of legal issues
involving the government of Indonesia in
international forums and financed from the
Budget Section of BUN, and
2. transactions arising from agreements between the
government of Indonesia and other parties in
international forums and financed from the
Budget Section of BUN.
(2) PNBP managed by DJA as referred to in Article 2 letter b
shall consist of:
a. Oil and natural gas revenues, and
b. Geothermal revenues.
(3) Government Assets within the possession of the
Property Manager as referred to in Article 2 letter c
consist of:
a. Ex-Foreign / Chinese-Owned Assets;
b. KKKS Assets;
c. Assets of PKP2B Contractors;
d. Ex-Pertamina assets;
e. Idle Assets, which have been submitted to the
Property Manager;
f. Assets Arising from BLBI provision, which consist of:
1. BDL Receivables;
2. Ex-IBRA Assets controlled by Coordination Team

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/ Settlement Team;
3. Assets Managed PT PPA, and
4. PT PPA Receivables.
(4) Payment and receipt of deposit / deductions of PFK as
referred to in Article 2 letter d covers PFK collected
through deductions of SPM to civil servants from the
Central Government and sourced from Local
Government for local civil servants, as well as payments
to third parties.
(5) Payment of Pension Spending as referred to in Article 2
letter e is payment of pension spending conducted by
the Directorate General of Treasury.
CHAPTER II
ACCOUNTING SYSTEM
Article 4
(1) SA-TK is a sub system of the State General Treasurer
Accounting System (SA-BUN).
(2) SA-TK produces financial statements comprising of:
a. LRA;
b. Balance Sheet, and
c. CaLK.
CHAPTER III
ACCOUNTING UNIT
Article 5
(1) In the framework of the SA-TK implementation, the
Director General of Treasury on behalf of the Minister of
Finance shall establish an accounting unit consisting
of:
a. UAP BUN TK;
b. UAPKPA BUN TK;
c. UAKKPA BUN TK, and
d. UAKPA BUN TK.
(2) UAP BUN TK shall be carried out by the Directorate
General of Treasury.
(3) UAPKPA BUN TK is established if in a special
transaction type has more than one UAKKPA BUN TK
and / or UAKPA BUN TK.
(4) Establishment of UAPKPA BUN TK as referred to in
paragraph (3) shall be carried out as follows:
a. UAPKPA BUN TK as Manager of the Expenditures of
International Relations Purposes is implemented by
Echelon II Unit at BKF dealing with International

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Cooperation Policy;
b.
UAPKPA BUN TK as Manager of PNBP is
implemented by Echelon II Unit at DJA dealing with
PNBP;
c. UAPKPA BUN TK as Manager of Assets within the
possession of the Property Manager is implemented
by Echelon II Unit at DJKN dealing with Other State
Assets;
d. UAPKPA BUN TK as Manager of PFK is implemented
by Echelon II Unit at DJPBN dealing with PFK, and
e. UAPKPA BUN TK as Manager of Pension Spending is
implemented by Echelon II Unit at DJPBN dealing
with Pension Spending.
(5) UAKKPA BUN TK can be established by considering the
efficiency and effectiveness of financial reporting.
(6) UAKKPA BUN TK as Manager of Mining Assets carried
out by the Financial Bureau of Secretariat General of
the Ministry of Energy and Mineral Resources to
consolidate the financial statements of UAKPA BUN TK
as Manager of KKKS Assets and UAKPA BUN TK as
Manager of KP2B Assets.
(7) UAKPA BUN TK shall be performed with the following
conditions:
a. UAKPA BUN TK as Manager of International
Cooperation is implemented by Echelon II Unit at
BKF dealing with International Cooperation Policy;
b. UAKPA BUN TK as Manager of International Law
Treaties is implemented by Echelon II Unit at BKF
dealing with International Cooperation Policy;
c. UAKPA BUN TK as Manager of Oil and Gas PNBP is
implemented by Echelon II Unit at DJA dealing with
PNBP;
d. UAKPA BUN TK as Manager of Geothermal PNBP is
implemented by Echelon II Unit at DJA dealing with
PNBP;
e. UAKPA BUN TK as Manager of Ex-Foreign /
Chinese-Owned Assets is implemented by Echelon II
Unit at DJKN dealing with the State Property and
Information System;
f. UAKPA BUN TK as Manager of KKKS Assets is
implemented by an Organizational Unit in the
Ministry of Energy and Mineral Resources dealing
with Oil and Gas;
g. UAKPA BUN TK as Manager of PKP2B Contractor
Assets is implemented by an Organizational Unit in
the Ministry of Energy and Mineral Resources
dealing with Mineral and Coal Handling;

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h. UAKPA BUN TK as Manager of Ex-Pertamina Assets

is implemented by Echelon II Unit at DJKN
managing the State Property and Information
System;
i. UAKPA BUN TK as Manager of Ex IBRA assets held
by Echelon II DJKN Unit managing the State
Property and Information System;
j. UAKPA BUN TK as Manager of Idle Assets that have
been submitted to DJKN as Property Manager is
implemented by Echelon II Unit at DJKN managing
BMN;
k. UAKPA BUN TK as Manager of Assets Arising from
BLBI Provision is implemented by Echelon II Unit at
DJKN dealing with State Receivables;
l. UAKPA BUN TK PFK as Manager of an
Organizational Unit in the Directorate General of
Treasury that deducts and / or collects PFK deposits
and pays PFK, and
m. UAKPA BUN TK as Manager of Pension Spending
Payments is implemented by Echelon II Unit at
DJPBN that pays Pension Spending.
Article 6
(1) In case UAKPA BUN TK as referred to in Article 5
paragraph (7) administers the State Property, UAKPA
BUN also acts as UAKPB BUN.
(2) In case UAKPB BUN has not been established, the
UAKPB functions are carried out by the Proxy of
Property Manager Accounting Unit (UAKPlB).
(3) The Proxy of Property Manager Accounting Unit
(UAKPlB) as referred to in paragraph (2) shall
administer BMN in accordance with the provisions of
legislation regarding the BMN administration.
CHAPTER IV
SOURCE DOCUMENTS
Article 7
(1) Source Documents used for accounting processes in
special transactions of Expenditures of International
Cooperation and International Law Treaties consist of:
a. DIPA;
b. Revised DIPA;
c. SPM;
d. SP2D;
e. Adjustment Memo;

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f.
g.
h.
i.
j.

(2)

(3)

(4)

(5)

Evidence of State Revenue;

SSPB / SSBP;
International Cooperation Draft;
Treaty Draft, and
final and binding decisions of International Court of
Justice.
Source Documents used for accounting processes in
special transactions of PNBP managed by the
Directorate of PNBP-DJA consist of:
a. DIPA;
b. Revised DIPA;
c. Adjustment Memo;
d. Evidence of State Revenue, and
e. SSBP.
Source Documents used for accounting processes in
special transactions of Asset Management of Ex-Foreign
/ Chinese-Owned Assets, KKKS, PKP2B Contractors,
Ex-Pertamina assets, Ex-IBRA assets, and Idle Assets,
and Assets Arising from BLBI provision within the
possession of the Property Manager consist of:
a. DIPA;
b. Revised DIPA;
c. Minutes of Asset Handover;
d. Adjustment Memo;
e. Evidence of State Revenue;
f. SSBP;
g. Draft / document of BLBI provision Agreement, and
h. Document
/
authorized
evidence
of
fund
disbursement from the State Treasury Account for
BLBI fund disbursement.
Source Documents used for accounting processes in
special transactions of Third Party Calculation Debt
consist of:
a. SSBP;
b. Other Deposit Evidence for PFK paid by Local
Government;
c. SPM/SP2D, and
a. List of SPM Deductions for PFK revenues.
Source Documents used for accounting processes i in
special transactions of Pension Spending Payments
consist of:
a. DIPA;
b. Revised DIPA;
c. SPM;
d. SP2D;
e. Adjustment Memo, and
b. Certificate of Registration (SKTB).

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CHAPTER V
PREPARATION AND SUBMISSION OF FINANCIAL
STATEMENTS
Part One
Preparation of Financial Statements at UAKPA BUN TK
Level
Article 8
(1) UAKPA BUN TK as referred to in Article 5 paragraph (7)
must process the entire Source Documents to be
compiled into financial statements.
(2) Financial Statements as referred to in paragraph (1)
shall be prepared monthly, semiannually, and annually.
(3) Monthly Financial Statements prepared by UAKPA BUN
TK consist of:
a. LRA; and
b. Balance Sheet.
(4) UAKPA-BUN TK shall conduct monthly reconciliation of
Financial Statements with the proxy of BUN of
respective working partners.
(5) After carrying out the reconciliation as referred to in
paragraph (4), UAKPA-BUN TK shall submit Financial
Statements as referred to in paragraph (3) together with
monthly ADK to UAKKPA BUN TK, UAPKPA BUN or
UAP BUN.
(6) Semi-annual and annual financial statements prepared
by UAKPA BUN TK consist of:
a. LRA;
b. Balance Sheet, and
c. CaLK.
(7) Financial Statements as referred to in paragraph (6)
submitted to:
a. UAKKPA BUN TK;
b. UAPKPA BUN TK, or
c. UAP BUN TK, in case UAKKPA BUN TK and UAPKPA
BUN TK are not established,
shall be accompanied by ADK and Statement of
Responsibility.
Part Two
Preparation of Financial Statements at UAKKPA BUN TK
Level
Article 9
(1) UAKKPA BUN TK preparing
Statements consist of:

monthly

Financial

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a. LRA; and
b. Balance Sheet.
(2) In addition to preparing monthly Financial Statements
as referred to in paragraph (1), UAKKPA BUN TK shall
prepare semi-annual and annual Financial Statements
by consolidating all Financial Statements submitted by
UAKPA-BUN TK.
(3) Financial Statements as referred to in paragraph (2)
shall consist of:
a. LRA;
b. Balance Sheet, and
c. CaLK.
(4) UAKKPA BUN TK shall submit the Financial Statements
as referred to in paragraph (2) to UAPKPA BUN TK.
Part Three
Preparation of Financial Statements at UAPKPA BUN TK
Level
Article 10
(1) UAKKPA BUN TK shall prepare Financial Statements by
consolidating all Financial Statements presented by the
UAKKPA BUN TK and / or UAKPA BUN TK.
(2) UAPKPA BUN TK shall prepare semi-annual and annual
Financial Statements of the consolidation result,
consisting of:
a. LRA;
b. Balance Sheet, and
c. CaLK.
(3) UAPKPA BUN TK shall submit Financial Statements of
the consolidation result as referred to in paragraph (2)
to the UAP-BUN TK.
Part Four
Preparation of Financial Statements at UAP BUN TK Level
Article 11
(1) Based on the Financial Statements presented by UAKPA
BUN TK and / or UAPKPA BUN TK, UAP BUN TK
prepares semi-annual and annual Financial Statements
at UAP BUN level.
(2) Financial Statements as referred to in paragraph (1)
shall consist of:
a. LRA;
b. Balance Sheet, and
c. CaLK.

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(3) UAP BUN TK shall submit Financial Statements as

referred in paragraph (2) to UA BUN based on
provisions governing procedures for preparation of
consolidated Financial Statements of BUN.
CHAPTER VI
RECONCILIATION
Article 12
(1) UAKPA BUN TK shall perform Reconciliation of
Financial Statements data to the Proxy of BUN of
working partners every month.
(2) UAP BUN shall perform Reconciliation of Financial
Statements data with the Directorate General of
Treasury in this case the Directorate of Financial
Accounting and Reporting semi-annually.
(3) Results of Reconciliation as referred to in paragraph (1)
and (2) shall be stated in the Minutes of Reconciliation.
CHAPTER VII
STATEMENT OF RESPONSIBILITY AND REVIEW
Part One
Statement of Responsibility
Article 13
(1) KPA as the Accounting Entity must make a Statement
of Responsibility.
(2) PA as the Reporting Entity must make a Statement of
Responsibility.
(3) Statement of Responsibility as referred to in paragraph
(1) and (2) includes a statement that the APBN
management has been organized by an adequate
internal control system and financial accounting that
has been organized in accordance with the Government
Accounting Standards.
(4) Statement of Responsibility may be given an
explanation paragraph of an event that has not been
included in the Financial Statements.
(5) Statement of Responsibility is attached when
submitting
semi-annual
and
annual
Financial
Statements.
(6) The form and content of Statement of Responsibility
shall be made according to the format as specified in
Accounting System of Special Transactions Module.

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Part Two
Statement of Review
Article 14
(1) Financial Statements as referred to in Article 9
paragraph (2) and Article 10 paragraph (1) shall be
review by internal monitoring officials.
(2) Review as referred to in paragraph (2) is set forth in the
Review report in the form of Statement of Review.
(3) Statement of Review as referred to in paragraph (2)
shall be signed by internal monitoring officials.
(4) The form and content of Statement of Review shall be
made according to the format as specified in Accounting
System of Special Transactions Module.
CHAPTER VIII
TRANSITIONAL PROVISIONS
Article 15
(1) Transactions of expenditures for International Relations
Purposes and Pension Spending payments in 2011
Fiscal Year and / or 2012 Fiscal Year, whose budget
planning and implementation are conducted with Other
Expenditure Budget Section, shall be reported in
Financial Statements of Special Transactions as
regulated in this Ministerial Regulation.
(2) Reporting as referred to in paragraph (1) can be done
without changing the Source Documents, both planning
documents and implementation documents of the
budget.
Article 16
In case all transactions in SA-TK in 2011 Fiscal Year
cannot be reported by the accounting unit specified in this
Ministerial Regulation, the entire transactions can be
reported directly in the State General Treasurer Financial
Statements of the Central Government Financial
Statements.
CHAPTER IX
CLOSING
Article 17
SA-TK shall be carried out in accordance with the
Accounting System of Special Transactions Module as listed
in Appendix, which constitutes an integral and inseparable
part of this Ministerial Regulation.

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Article 18
This Regulation of the Minister of Finance shall come into
force on the date of its promulgation.
For public cognizance, this Regulation of the Minister of
Finance shall be promulgated by placing it in State Gazette
of the Republic of Indonesia.
Stipulated in Jakarta
on December 23, 2011
MINISTER OF FINANCE
Signed,
AGUS D.W. MARTOWARDOJO

Promulgated in Jakarta
On December 23, 2011
MINISTER OF LAW AND HUMAN RIGHTS
Signed
AMIR SYAMSUDIN
STATE GAZETTE OF THE REPUBLIC OF INDONESIA OF 2011 NUMBER 895
APPENDIX ...