Advanced Search

Regulation Of The Minister Of Finance Number 145/fmd. 07/2013 2013

Original Language Title: Peraturan Menteri Keuangan Nomor 145/PMK.07/2013 Tahun 2013

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.

REPUBLIC OF INDONESIA STATE NEWS

No. 1278, 2013 MINISTRY OF FINANCE. Budget. Transfer. The area.

NUMBER 145 /PMK.07/ 2013 ABOUT

ORGANIZING THE TRANSFER BUDGET TO THE AREA

WITH THE GRACE OF THE ALMIGHTY GOD THE FINANCIAL MINISTER OF THE REPUBLIC OF INDONESIA,

Weigh: a. that under the Finance Minister Regulation Number 165 /PMK.07/ 2012 on the Alignment of the Transfer Budget to the Regions, it has been set up the mechanism of appropriating the Transfer Budget to the Regions;

b. that to improve the efficiency of the implementation of the Tranfer budget to the Regions, need to rearrange the transfer of the transfer budget mechanism to the Regions;

c. that based on the consideration as referred to in letters a and letter b, need to establish the Finance Minister ' s Regulation on the Alignment of the Transfer Budget to the Regions;

Given: 1. Law No. 21 of 2001 on Special Autonomy of Papua Province (State of the Republic of Indonesia 2001 Number 135, Additional Gazette of the Republic of Indonesia No. 4151) as amended by Law Number 35 Year (2001). 2008 (sheet of State of the Republic of Indonesia 2008 No. 112, Additional Gazette of the Republic of Indonesia No. 4884);

www.djpp.kemenkumham.go.id

2013, No. 1278 2

2. Law Number 20 Year 2003 on National Education System (Indonesian Republic of Indonesia Year 2003 Number 78, Additional Gazette Republic of Indonesia Number 4301);

3. Law Number 33 Year 2004 On The Financial Balance Between The Central Government And The Local Government (sheet Of State Of The Republic Of Indonesia In 2004 Number 126, Additional Gazette Of The Republic Of Indonesia Number 4438);

4. Law No. 11 of 2006 on the Government of Aceh (sheet of state of the Republic of Indonesia in 2006 No. 62, Additional Gazette of the Republic of Indonesia Number 4633);

5. Government Regulation No. 55 of 2005 on the Balancing Fund (State Of The Republic Of Indonesia In 2005 Number 137, Additional Gazette Of The Republic Of Indonesia Number 4575);

6. Government Regulation No. 90 of 2010 on the Drafting Of The Labor Plan and Budget of the Ministry of State/Institute (State Gazette of Indonesia Year 2010 Number 152, Additional Gazette Republic of Indonesia Number 5178);

7. Regulation of the Finance Minister Number 93 /PMK.02/ 2011 on the Drafting Guidelines and the Act of Work and Budget of the Ministry of State/Weak;

DECIDE: SET OUT: THE FINANCIAL MINISTER ' S REGULATION ON

THE BUDGETING APPROPRIATION TRANSFER TO THE AREA.

CHAPTER I OF THE GENERAL PROVISIONS

Article 1

In Regulation of this Minister referred to: 1. The next Central Government called the Government is

President of the Republic of Indonesia who holds the power of the government of the State The Republic of Indonesia, as referred to in the Basic Law of the Republic of Indonesia in 1945.

www.djpp.kemenkumham.go.id

2013, No. 1278 3

2. The Regional Government is the governor, regent or mayor, and the area's device as the organizer of the Regional Government.

3. The next autonomous region is a unit of legal society that has the boundaries of the authorities regulating and taking care of the affairs of government and the interests of the local community according to its own initiative based on aspiration. people in the State of the Republic of Indonesia system.

4. The State Revenue and Shopping Budget (APBN) is the annual financial plan of the government of the state approved by the People's Representative Council.

5. The Regional Revenue and Shopping Budget (APBD) is the annual financial plan of local government approved by the Regional People's Representative Council.

6. An indication of the need for the transfer of the transfer to the area that is next called Indication of the Fund needs to be indicative of funds that need to be budgeted for the implementation of Transfer to the Regions.

7 The Plan for the Spend is a work plan and a budget that contains details of the funding requirement in order for the transfer to the Regional.

8. The transfer to the Area is the funds sourced from the APBN allocated to the area in order to perform decentralization consisting of the Balancing Fund, the Special Autonomy Fund, and the Adjustment Fund.

9. The balancing fund is a fund sourced from APBN revenues allocated to the area to fund the needs of the area in order to perform the Decentralization, which consists of the Fund for the Results, the General Alocation Fund, and the Special Alocation Fund.

10. The funds for the results were further abbreviated as DBH (DBH) was a fund sourced from APBN revenues allocated to the Regions by percentage points to fund the needs of the area in order to exercise Desentralization.

11. The proceeds of the Tax Results (DBH) are part of the area that is derived from the receipt of the Earth Tax and the Building, Income Tax Section 25 and Section 29 of the Tax Person Tax in the State, and the Income Tax of Section 21.

12. The resulting tobacco excise proceeds of the DBH CHT were part of the Budget Transfer to the Regions distributed to the tax-producing provinces and/or tobacco-producing provinces.

www.djpp.kemenkumham.go.id

2013, No. 1278 4

13. The Earth Tax and the subsequent Buildings (UN) are the taxes imposed on earth and building.

14. The Income Tax Section Of Article 25 and Section 29 of the Tax Person Tax in the next country called the PPh WPOPDN is the Income Tax in debt by the Tax Taxpayer in the State under the provisions of Article 25 and Section 29 of the Act. The applicable income tax except for the Income Tax as set out in Section 25 paragraph (8) of the Income Tax Act.

15. Article 21 Income Tax is tax on the income of salaries, wages, honorarium, allowances and other payments in respect of the work or office, services and activities performed by Wajib Tax. Private Persons under the provisions of Article 21 of the Income Tax Act.

16. Earth taxes and mining sector buildings for petroleum and gas mining, the next United Nations Migas is the United Nations on earth and/or buildings in the work area or similar mining related Migas. its rights, owned, controlled, and/or utilized by the Contracting Contractor Cooperation.

17. Earth Tax and the mining sector building for geothermal mining that is next called the United Nations Hot Earth is the United Nations on earth and/or buildings within the work area or similar geothermal mining related to the Earth's heating. The rights, owned, controlled, and/or utilized by the Geothermal Entrepreneurs.

18. The acceptance of the State is not the tax that is next abbreviated PNBP is the entire central government acceptance that does not come from taxation.

19. The following Natural Resources (DBH SDA) is an area that comes from SDA admissions, public mining, fishing, petroleum mining, earth gas mining, and geothermal mining.

20. PNBP SDA is part of the Reception of the State Not Tax derived from the Natural Resources of forestry, public mining, fishing, petroleum mining, gas mining earth, and geothermal mining.

21. A contractor for the next term, abbreviated as KKKS, is a fixed business or business entity that is set to conduct exploration and exploitation of a work area based on a contract of cooperation.

www.djpp.kemenkumham.go.id

2013, No. 1278 5

22. Geothermal entrepreneurs are Pertamina or their successor companies in accordance with the provisions of the invite-invited rules, joint operation contract, and geothermal resource enterprise permit holders.

23. Less Pay Funds For the Results that are next called Less Pay DBH is the less difference between the DBH calculated based on the realization of the country's acceptance completion with the DBH that has been routed to the area or the DBH calculated based on prognoses realization of state acceptance at one specific budget year.

24. More Pay Funds For the Results that are next called More Pay DBH is the difference between the DBH calculated based on the realization of the country's acceptance completion with the DBH that has been routed to the area or the DBH calculated based on The prognoses of realization of state acceptance on a one-year particular budget.

25. The DAU's next General Alallocation Fund (DAU) is a fund sourced from APBN revenues allocated with the purpose of setting up a financial capability between the Regions to fund the needs of the Regions in order to exercise Descentralization.

26. The next Special Allocation Fund (DAK) is a fund sourced from APBN revenue allocated to specific Regions with the aim of helping to fund special activities which are Regional Affairs and in accordance with priority National.

27. The Special Autonomy Fund is the funds allocated to finance the implementation of special autonomy of an area.

28. The Adjustment fund is the funds allocated to assist the area in order to carry out certain policies in accordance with the provisions of the rules of the Law, which consist of the Allowance Profession of the State Civil Servlet, the Additional Fund. The Income Of The Local Civil Servants Teachers, The Operational Assistance Of The School, And The Regional Incentives Fund.

29. The Regional Civil Servant Teacher's profession, which is later called TP Teacher PNSD, is an allowance of professions given to the PNSD Teachers who have certified educators and met requirements in accordance with the rules of the law. It's

30. The next generation of civil servants, the DTP Teacher PNSD, is an additional income granted to the PNSD Teachers who have not been granted the PNSD Teacher's benefit allowance in accordance with the rules of the law. It's

www.djpp.kemenkumham.go.id

2013, No. 1278 6

31. School Operational Assistance (BOS) is the fund used primarily for non-personnel costs for basic education units as executors of mandatory learning and can be possible to fund some other activities. According to the technical instructions of the Minister of Education and Culture.

32. The next REGIONAL INCENTIVE FUND is an APBN Adjustment Fund allocated to provincial and county/city areas in accordance with the country ' s financial ability to carry out educational functions by considering The criteria for which the IBM Cloud Service can be used as part of the Cloud Service can be used as part of the Cloud Service for the Cloud Service, and the following terms:

CHAPTER II OF SCOPE

Article 2 (1) The Transfer Budget to the Regions includes the Balance Fund, the Fund

Special Autonomy, and the Adjustment Fund. (2) The Balance Fund as referred to in paragraph (1) consists of

DBH, DAU, and DAK. (3) The Special Autonomy Fund as referred to in paragraph (1) comprises

over the Special Autonomy Fund of Papua Province and West Papua Province and the Aceh Provincial Special Autonomy Fund.

(4) The Adjustment Fund as referred to by paragraph (1) is composed over TP Guru PNSD, DTP Guru PNSD, BOS, and DID.

(5) the scope of the transfer of the Transfer budget to the Regions includes: a. Transfer of the Cloud Service to the Cloud Service; provisioning of the Transfer of the Transfer of the Budget data to the Regions; and c. calculation and pricing of the Transfer budget to the Regions.

CHAPTER III OF FUNDS FOR THE RESULTS

Part Of The Budget

Article 3

(1) Directorate General Of Financial Balance -A. Indication of the DBH Tax Needs, DBH CHT, and DBH SDA;

and

www.djpp.kemenkumham.go.id

2013, No. 1278 7

b. Budget DBH Tax, DBH CHT, and DBH SDA expenses, based on estimated tax revenue, Tobacco Results, and PNBP SDA to be generated.

(2) Drafting Indicative Needs Of Funds and the DBH Spending Fund Plan as well as Referred to in verse (1) is done after the Directorate General of Financial Balance is coordinating with the Directorate General of Tax, Directorate General of Customs, Directorate General of the Budget, the Fiscal Policy Agency, and the related ministries/agencies.

(3) Indication of the DBH Fund needs as referred to in paragraph (1) letter a delivered by the Director General of the Financial Balance to the Director General of the Budget for use as the basis of drafting the Indicator of the State General Treasurer Spending Fund.

(4) The DBH Spend Fund Plan as contemplated In paragraph (1) the letter b is delivered by the Director General of the Financial Balance to the Director General of the Budget for use as the basis for the drafting of the Draft Act regarding the APBN.

(5) The delivery of any indication of the funding needs and the DBH Spend Fund Plan as referred to in paragraph (3) and paragraph (4) are executed in accordance with the provisions of the invite-invite rule.

Second Section Data Supplies

Paragraph 1 Of The Funds Reception Plan For Tax Results and Funds For Tobacco Results Excise Results

Article 4 (1) Based on the pagu specified in the Act concerning

APBN, Director General Tax set out: a. UN acceptance plan, urban, urban,

plantation, forestry, and mining (petroleum, Earth Gas, Geothermal, and other mining);

b. PPh Section 21 and PPh WPOPDN acceptance plan; and c. UN incentive plan per district/city.

(2) The United Nations acceptance plan, the acceptance of Article 21 and PPh WPOPDN, as well as the UN incentives as referred to in paragraph (1) are delivered by the Director General of Tax to the Director General of the Financial Balance with the following provisions:

www.djpp.kemenkumham.go.id

2013, No. 1278 8

a. the UN acceptance plan and the PPh WPOPDN acceptance plan delivered the longest 10 (ten) business days after the Act on APBN is set; and

b. The UN incentive plan is delivered the slowest late March of the budget year.

(3) The UN acceptance plan and the acceptance of PPh as referred to in paragraph (1) letters a and b dirinci per district/city.

(4) The UN acceptance plan as referred to in paragraph (1) a special a letter to the United Nations Migas is detailed based on:

a. UN Migas of mainland areal (onshore) per KKKS per county/kota;

b. UN Migas from offshore water areal (offshore) per KKKS; and

c. UN Migas from earth body per KKKS. (5) The details of the UN acceptance plan as referred to in the paragraph

(4) are distinguished for: a. UN Migas bears the Government; and b. UN Migas paid directly by KKKS to bank perception.

(6) The UN acceptance plan as referred to paragraph (1) of the letter a special to the United Nations Hot Earth is detailed per the Geothermal Entrepreneuring of the Earth per district/city.

Article 5

(1) Director General of Customs and Excise delivers: a. realization of receipt of Tobacco Results Excise made in

Indonesia the previous year that was detailed per area; and b. Indonesia Tobacco Group Excise plan is set up in

Indonesia in accordance with the pagu specified in the Invite-Invite to the APBN,

to the Director General of the Financial Balance. (2) The Realization of the Excise Output for Tobacco Results as intended

in paragraph (1) the letter a delivered the slowest 60 (sixty) days prior to the year of the concerned budget is exercised.

(3) The Excise Accepting Plan of Tobacco Results as referred to in paragraph (1) the letter b is delivered at least 10 (ten) days after the Act on APBN is set.

www.djpp.kemenkumham.go.id

2013, No. 1278 9

(4) Director General of Plantation of the Ministry of Agriculture delivered the average data of dry tobacco production for 3 (three) years prior to the Director General of Financial Balance of the slowest 60 (sixty) Days prior to the year of the budget is concerned.

paragraph 2 of the designation of the producing and base of calculation

The Fund for Natural Resources Results

Section 6

(1) Based on the pagu specified in the Act regarding APBN, the Minister of Energy and Mineral Resources published the regional designation letter The producing and basic calculation of parts of the SDA producing region Mining and Earth Gas Mining, Geothermal Mining, and General Mining of the budget year period are concerned for each province, county, and producing city.

(2) The assignment letter as referred to in paragraph (1) includes the contract of geothermal enterprise before and after the enactment of Law No. 27 of 2003 on the Geothermal.

(3) The designation of the producing region and the base of calculation part of the producing area for the Earth Oil and Gas Mining SDA, and Mining Heat of the Earth as referred to in paragraph (1) is delivered by the Minister of Energy and Mineral Resources to the Minister of Finance c.q. Director General of the Budget and Director General of Financial Balance of the slowest 60 (sixty) days before the year the budget is concerned.

(4) The designation of the producing area and the basis of the calculation of parts of the producing area for the SDA Mining General as referred to in paragraph (1) is delivered to the Minister of Finance c.q. Director General The slowest financial balance of 60 (sixty) days before the budget year concerned.

Section 7

Head of the Special Working Unit of the Acting High Business Activity of Petroleum and Earth Gas (SKK Migas) delivered the data estimate of revenue and earnings of Government per KKKS to the Director General of the Budget after coordinating with the Director General of Petroleum and Earth Gas Ministry of Energy and Mineral Resources at least 90 (ninety) days before the budget year is concerned.

www.djpp.kemenkumham.go.id

2013, No. 1278 10

Article 8 (1) Director General Tax delivered UN data Migas detailed

per KKKS for each United Nations Petroleum and United Nations Gas Earth to the Director General of the Budget as a containment factor in the PNBP's calculation of the PNBP SDA Petroleum Mining and Earth Gas Mining.

(2) The Director-General of the Budget delivered the approximate data of the PNBP SDA Mining Mining and Earth Gas per KKKS and Earth Heat per entrepreneur who already took into account the estimated data Component of tax and levies to the Director-General of the Financial Balance.

(3) PNBP SDA Earth Hot Mining as referred to in paragraph (2) consists of: a. The Government Section for the thermal enterprise contract

the earth before the enactment of Law No. 27 of 2003 on Earth Heat.

b. Fixed and Fixed Production and Production for a geothermal enterprise contract after the enactment of Law No. 27 of 2003 on Earth Heat.

(4) The forecast data as referred to in paragraph (2) delivered at least 10 (ten) working days After a complete receipt of the document:

a. UN containment factor, reimbursement Value Added Tax (PPN) and Regional Taxes and Regional Retribution (PDRD) Earth Oil and Gas Mining per KKKS and Earth Heat Mining per businessman counted for PNBP SDA Mining Petroleum and Earth Gas and Earth's Geothermal Mining using the United Nations realization data on Earth Oil and Earth Gas and the Earth's Geothermal Mining the previous budget year;

b. the designation of the producing and basic designation of the SDA region Mining and Earth Gas Mining and Earth Gas Mining for each province, county, and city period of the budget year; and

c. data Revenue estimates revenue and countries Government per KKKS for Earth Oil and Earth Gas Mining SDA and per employers for Earth's Hot Mining SDA.

Section 9

(1) Based on pagu specified in An Act regarding APBN:

www.djpp.kemenkumham.go.id

2013, No. 1278 11

a. The Minister of Forestry publishes the designation of the producing regions and the base of the counting of parts of the region's producing PNBP SDA Forestry budget year; and

b. The Minister of Marine and Fisheries composed supporting data and the basis of the calculation of PNBP's SDA Fisheries budget year in question.

(2) The letter of designation as referred to paragraph (1) the letter a was delivered by the Minister of Forestry to the Minister Finance c.q. Director General of the slowest Financial Balance 60 (sixty) days before the year of the concerned budget is implemented.

(3) The supporting data and calculation base PNBP SDA Fisheries as referred to paragraph (1) letter b delivered by the Minister of Oceans and Fisheries to the Minister of Finance c.q. Director General The slowest financial balance of 60 (sixty) days before the budget year is concerned.

Article 10

(1) In case there is a data change as follows: a. the UN acceptance plan, the acceptance of Article 21 and PPh

WPOPDN, and the UN incentives as referred to in Article 4 of the paragraph (1);

b. The IBM Business and Cloud Service (s) will be used to support the IBM Cloud Service and Client's use of the IBM Cloud Service.

The data change is referred to by the Director General of Tax, Director General of Customs, or Director General of the Budget to the Director General of Financial Balance the slowest October year budget is concerned.

(2) In the event there is a data change as follows: a. the designation of the producing region and the base of the calculation of the section

the producing area for the Earth and Earth Gas Mining SDA, and the Earth's Hot Mining as referred to in Article 6 of the paragraph (1);

b. Authorization for the Cloud Service may be used for the purpose of the Cloud Service. Supporting data and the base of PNBP's SDA Fisheries calculation as referred to in Section 9 of the paragraph (1) letter b,

www.djpp.kemenkumham.go.id

2013, No. 1278 12

The data changes are referred to by the Minister of Energy and Mineral Resources, Minister of Forestry, or the Minister of Oceans and Fisheries to the Minister of Finance c.q. Director General of the Financial Balance is the slowest months of October the budget is concerned.

(3) The change of data as referred to paragraph (1) and paragraph (2) is caused by: a. An APBN change; b. the changes in the producing area and/or the basis of the calculation of the section

the DBH SDA and PNBP-producing regions SDA; and/or

c. miscalculated.

paragraph 3 Prognoses Realization Of Income Tax

Article 11

(1) Director General Tax Do the math: a. Prognoses of UN acceptance of Migas and Earth Heat; and

b. Prognosa realises the acceptance of PPh Article 21 and PPh WPOPDN per district/city.

(2) Prognosa realization of UN acceptance Migas as referred to in paragraph (1) letter a dirinch based on:

a. UN Migas bears the Government; and b. UN Migas paid directly by KKKS to bank perceptions.

(3) The United Nations Migas bears the Government referred to in paragraph (2) the letter a United Nations Migas paid through the transfer of funds from the Migas account to a bank account perception.

(4) Prognosa Realization of UN acceptance Migas as referred to in paragraph (2) is detailed based on:

a. UN Migas from mainland areal (onshore) per KKKS per county/kota; and

b. UN Migas from offshore water areal (offshore) and UN Migas from earth body per KKKS.

(5) Prognosa realization of United Nations acceptance of the Earth's heat as referred to in paragraph (1) letter a dirinci per businessman per district/city.

www.djpp.kemenkumham.go.id

2013, No. 1278 13

(6) Prognosa Realization of acceptance as referred to paragraph (1) delivered by Director General of Tax to the Director General of Financial Balance the first week of the month of October of the budget concerned.

Paragraph 4 Prognosa Realization Acceptance

State Reception Not Natural Resource Tax

Article 12

(1) Minister of Energy and Mineral Resources, Minister of Forestry, and Minister of Oceans and Fisheries conduct Prognoses calculation of PNBP SDA acceptance realisation made in the year the budget is concerned for each province, district/producing city.

(2) The prognoses of prognoses realization of acceptance as referred to paragraph (1) are conducted through a reconciliation of data between the Ministry of Energy and Resources Minerals, Ministry of Forestry, and Ministry of Oceans and Fisheries with the Ministry of Finance, and the producing regions, except for DBH SDA Fisheries.

(3) Prognoses the realization of acceptance as referred to paragraph (1) is delivered by Minister of Energy and Mineral Resources, Minister of Forestry, and Minister of Oceans and Fisheries to the Minister of Finance c.q. Director General of the slowest financial balance of the first week of October of the budget are concerned.

(4) The results of the data reconciliation as referred to in verse (2) are poured in the news of the event reconciliation signed by the deputy Ministry of Energy and Mineral Resources, the Ministry of Forestry, and the Ministry of Marine and Fisheries with the Ministry of Finance and the producing regions.

Article 13 (1) Director General of Oil and Gas Earth Ministry of Energy and

Mineral Resources do the calculations The prognoses of realization lifting of Earth Oil and Earth Gas in the budget year are concerned for each province, district/producing city.

(2) Director General of New Energy Renewable Energy and Conservation of the Ministry of Energy and Mineral Resources performs the prognoses of the realization of Earth's heat production in the year of the budget concerned for each province, district/producing city.

www.djpp.kemenkumham.go.id

2013, No. 1278 14

(3) The prognoses of prognoses of realization as referred to in paragraph (1) and verse (2) are conducted through a reconciliation of data between the Ministry of Energy and Mineral Resources with the Ministry of Finance and the producing regions.

(4) The results of the data reconciliation as referred to in paragraph (3) are poured in the news of reconciliation events signed by the deputy Ministry of Energy and Mineral Resources with the Ministry of Finance and the producing regions.

(5) Prognosa realization lifting Oil of Earth and Gas Earth as referred to in verse (1) delivered by the Director General of Petroleum and Earth Gas Ministry of Energy and Mineral Resources to the Director General of the Budget and Director General of the Financial Balance the third week of September of the budget year concerned.

(6) Prognosa realization of Earth Heat production as referred to in paragraph (2) delivered by Director General of New Energy Renewable Energy and Conservation of the Ministry of Energy and Mineral Resources to the Director General Budget and Director General of the Financial Balance is the slowest third week of September The budget year is concerned.

(7) The Head of the Special Working Unit Acting Upper Oil and Gas Earth Activities (SKK Migas) delivered the prognoses of distribution revenue and GDP of the government per KKKS in the budget year that concerned to the Director General of the slowest Budget of the third week of September the budget is concerned.

Article 14 (1) Based on the prognosa realization of lifting of Earth Oil and Earth Gas,

prognosa realization of production Heat of the Earth, and the prognoses of distribution revenue and services of the government per KKKS as referred to in Article 13 of the paragraph (5), paragraph (6) and paragraph (7), the Director General of the Budget carried out the calculation: a. Prognoses of realization of PNBP SDA Petroleum Mining and

Earth Gas Mining per KKKS; and b. Prognoses of realization of PNBP SDA Mining Heat Earth per

employers. (2) Prognosa realization of PNBP SDA as referred to in paragraph (1)

already taking into account the data parsing factor data and other levies.

(3) Prognoses the realization of PNBP SDA as referred to in paragraph (1) delivered by the Director Budget General to the Director General of the slowest financial balance of the first week of October the budget year is concerned.

www.djpp.kemenkumham.go.id

2013, No. 1278 15

Paragraph 5 Receipt Of Tax Receipt, Tobacco Yield Excise,

and State Reception Not Natural Resource Tax

Article 15

(1) The Director General of Tax delivered the UN acceptance data realization data and PPh Section 21 and PPh WPOPDN per district/city to the Director General of the Financial Balance at most 1 (one) weeks after the results of the Central Government Financial Report examination were issued by the Financial Examiner Agency.

(2) the Director The Customs and Excise General delivers the realization of the receipt of Tobacco Results per district/city to the Director General of the Financial Balance at most 1 (one) weeks after the results of the Central Government Financial Report examination issued by the Financial Examiner Agency.

(3) Minister of Energy and Mineral Resources, Minister Forestry, Minister of Marine and Fisheries, and Director General of the Budget delivered the realization of the PNBP SDA Mining and Earth Gas Mining, Geothermal Mining Earth, General Mining, Forestry and Fisheries to the Minister of Finance c.q. Director General of Financial Balance is slowest 1 (one) weeks after results The Central Government Financial Report examination is issued by the Financial Examiner Agency.

Third section of the estimated allocation estimate

paragraph 1 of the Fund for the Earth Tax Results and Building

Article 16

(1) The UN DBH consists of: a. The provincial United Nations/kabupaten/kota; b. The cost of the United Nations Provincial Part/kabupaten/kota; c. The United Nations for the counties/kota; and

d. UN incentives. (2) Based on the UN acceptance plan as referred to in

Section 4 of the paragraph (1) the letter a. The Directorate General of Financial Balance conducted the calculation of the UN DBH allocation estimates as in the intent of verse (1) letter a, letter b, and letter c.

www.djpp.kemenkumham.go.id

2013, No. 1278 16

(3) The Directorate General of Tax did calculate the estimation of the number of UN incentives as referred to in paragraph (1) letter d.

(4) Estimates of DBH allocation of the United Nations Section of the United Nations/city and United Nations Fees as referred to in paragraph (1) the letter a and b letters are calculated based on the UN acceptance plan set per area.

(5) The Cost of the United Nations Conference on the United Nations (UN). The provincial United Nations/kabupaten/city as referred to in paragraph (1) letter b is calculated in accordance with the provisions of the laws and the percentage of divisions between the provinces and the district/city.

(6) The UN' s DBH for Rata for district/city as referred to in paragraph (1) the letter c is calculated as 6.5% (six five percent comma) of the UN acceptance plan and shared evenly to the entire district/city.

(7) The United Nations Incentive (s) as referred to in paragraph (1) letter d is distributed to the district/city that the realization of UN acceptance of the Perdesaan and Urban sector in the previous budget year reached/beyond the target.

(8) The percentage of division between the province and the district/city as referred to in the paragraph (5) set forth in the Attachment that is an integral part of the Regulation of this Minister.

Article 17 (1) The United Nations ' incentive to be referred to in Article 16 of the paragraph (7)

set by 3.5% (three five percent commas) of the UN acceptance plan of the year the budget is concerned and calculated with the provision as follows: a. 35% (thirty-five percent) shared evenly to

districts/cities entitled to incentives; and b. 65% (sixty-five percent) were shared with the use of

formula to districts/cities entitled to incentives. (2) Formula as referred to in paragraph (1) letter b is specified

as follows: UN Incentive = (20% x RPSLR) + (20% x RPRP) + (15% x RSLRP) +

(15% x RNRP) + (10% x RLW) + (10% x RJP) + (10% x RJP) + (10% x RJPM)

Description:

RPSLR = percentage margin ratio of more realization of UN acceptance of the UN/Urban/Urban Urban sector in question to the acceptance plan with

www.djpp.kemenkumham.go.id

2013, No. 1278 17

The total percentage difference in more realization of the UN acceptance of the Perdesaan/Urban sector against the acceptance plan of the entire receiving area of incentives.

RPRP = ratio of realization percentage realization of UN sector acceptance The regional/Urban Perdesaan/Urban region is concerned for its tax rate provisions with a total percentage of the realization of the UN acceptance of the Urban/Urban sector against the tax provisions of all areas of the incentive recipient.

RSLRP = margin ratio more realization of UN acceptance of the Perdesaan/Urban sector of the area concerned against the UN acceptance plan Perdesaan/Urban sector concerned by the total margin of more realization of the UN acceptance of the Perdesaan/Urban sector against the UN acceptance plan of the Perdesaan/Urban sector throughout the recipient area incentive.

RNRP = nominal ratio realization of UN acceptance sector Perdesaan/Urban region concerned with total nominal realization of UN acceptance of the Perdesaan/Urban sector The entire area of the incentive beneficiary.

RLW = broad ratio the region of the area concerned with the total area area of the entire recipient area incentive.

RJP = ratio the population of the area concerned with the total population of the entire area of incentive recipients.

RJPM = the ratio of the poor population of the area is concerned with the total number of the total poor population the recipient area of the incentive.

(3) The percentage of the more difference realising the UN acceptance of the Perdesaan sector/Urban region concerned against the acceptance plan as referred to in paragraph (2) is limited by at least 20% (twenty percent).

(4) The percentage of the realization of UN acceptance of the Perdesaan/Urban sector to the subject as referred to in paragraph (2) is limited to at least 100% (one hundred percent).

www.djpp.kemenkumham.go.id

2013, No. 1278 18

Article 18 (1) calculation of the UN DBH allocation estimate as referred to

in Article 16 of the paragraph (1) letter a and letter b for the United Nations sector of Migas and Hot Earth is performed under the following terms: a. UN Migas onshore and Hot Earth are tested based on

the position and position of the tax object to further be divided in accordance with the provisions of the laws of the law; and

b. UN Migas offshore and UN Migas bodies of earth are cultivated per district/city by using the formula and subsequently divided in accordance with the provisions of the laws.

(2) The formula as referred to in paragraph (1) the letter b is specified as follows: a. For UN Migas borne by the Government

using the formula:

Attraction: JP = Population LW = Broad Region PAD = Original Regional Revenue. B. For UN Migas paid directly by KKKS to the bank

perception using formula:

(3) UN computation Migas offshore and UN Migas earth body per

county/city of UN Migas borne Government is set as follows: a. 10% (ten percent) use the formula as set

on a paragraph (2) letter a; and b. 90% (ninety percent) is divided proportionally according to

with the realization of the UN Migas the previous budget year. (4) In the case of the UN' s realization data Migas as referred to

in Article 11 of the paragraph (1) the letter of a is not delivered according to the time limit as referred to in Article 11 of the paragraph (6), the proportion used as referred to in paragraph (3) the letter b uses the United Nations Migas acceptance plan of the previous budget year.

www.djpp.kemenkumham.go.id

2013, No. 1278 19

Article 19

(1) The ratio of the number of residents as referred to in Section 18 of the paragraph (2) letter a, calculated by dividing the total population of each district/city with the total population of the entire population. -District/City.

(2) The broad ratio of the region as referred to in Article 18 of the paragraph (2) letter a, calculated by dividing the area of each district/city with the total area of the entire district/city area.

(3) The PAD inverse ratio as referred to in Section 18 of the paragraph (2) of the letter a, is calculated by dividing the PAD inverse each

the county/city of total inverse PAD inverse entire

county/city. (4) Ratio lifting Migas as referred to in Section 18 paragraph (2),

calculated by dividing lifting Migas each district/city with a total lifting Migas entire district/city producing.

Section 20 (1) Data of the population, area, and PAD as

referred to in Section 18 of the paragraph (2) letter a is the data used in DAU calculations for the budget year concerned.

(2) Use of data lifting Migas as referred to in Article 19 of the paragraph (4) exercised with the provisions of Here's a. for an estimated UN allocation of Migas using the prognosa data

lifting Migas the previous year from the Ministry of Energy and Mineral Resources; and

b. for a change in the UN allocation estimate of Migas using the realization lifting Migas of the previous year from the Ministry of Energy and Mineral Resources.

paragraph 2 of the fund for the Income Tax Results

Article 21

Based on PPh's acceptance plan as referred to in Section 4 of the paragraph (1) letter b, the Directorate General of the Financial Balance carried out the estimated allocation of DBH PPh Section 21 and PPh WPOPDN by the percentage of divisions in accordance with the rules of the regulations It's

www.djpp.kemenkumham.go.id

2013, No. 1278 20

Article 22 (1) Estimates of the UN DBH allocation as referred to in Section 16

paragraph (2) and the estimated allocation of DBH PPh Section 21 and PPh WPOPDN as referred to in Section 21 are specified with the Regulation of Ministers Thirty (thirty) days after the receipt of the United Nations acceptance plan and the acceptance plan of Article 21 and PPh WPOPDN as referred to in Article 4 of the paragraph (2).

(2) In terms of the acceptance plan as referred to in Section 4 of the paragraph (1) different is very significant with the realization of the prior year's acceptance, the designation of the estimated allocation of DBH as referred to in paragraph (1) may be adjusted to realization of acceptance of previous years.

(3) In terms of the UN acceptance plan and the PPh WPOPDN acceptance plan is not delivered according to the time limit as referred to in Article 4 of the paragraph (2) letter a, calculation estimated UN DBH allocation and DBH PPh Section 21 and PPh WPOPDN can be done based on data acceptance of the UN and the acceptance data of Article 21 and PPh WPOPDN the previous year.

(4) In terms of the prognoses of acceptance of PPh Article 21 and PPh WPOPDN are not delivered according to the time limit as referred to in Article 11 of the paragraph (6), The provisions of the estimated allocation of DBH PPh Section 21 and PPh WPOPDN are the basis for the distribution of DBH PPh Article 21 and PPh WPOPDN on the IV quarter.

paragraph 3 of the Funds for Tobacco excise results

Article 23 (1) Directorate General of Financial Balance sets the allocation of DBH

CHT per province based on the distribution formula as follows: DBH CHT per-province = (58% x CHT) + (38% x TBK) + (4% x IPM) Attraction: CHT = percentage of realization receipt of excise tobacco yields

a province the year earlier against the realization of national tobacco yield excise receipts

TBK = persetase average tobacco production dry a province for the past three years against average dry tobacco production national

IPM = Percentage of inverse inverse human development index a province years earlier against inverse index of human development index of the entire province beneficiary of tobacco yield

www.djpp.kemenkumham.go.id

2013, No. 1278 21

(2) The Alocation of DBH CHT per province as referred to in paragraph (1) is delivered by the Minister of Finance c.q. Director General of the Financial Balance to the Governor for use as the basis of the division to the province, The districts/cities in each of the respective provinces are subject to the slowest 14 (fourteen business days) upon receiving the realization of the receipt of Tobacco Results as referred to in Article 5 of the paragraph (2).

Article 24

(1) Based on the allocation of DBH CHT per province as referred to in Article 23 of the paragraph (2), the Governor allocates DBH CHT based on variable receipt of excise and/or tobacco production in each district/city producing.

(2) In allocating DBH CHT as referred to in paragraph (1), the Governor may add other variables that contribute directly to the receipt of excise.

(3) Based on the allocation of DBH CHT per district/city of producing as referred to in paragraph (1), the Governor establishes the division of DBH CHT with provisions as follows: a. 30% (thirty percent) for the province in question;

b. 40% (forty percent) for the district/city concerned; and

c. 30% (thirty percent) for other districts/cities.

(4) The division of DBH CHT to other districts/cities as referred to in paragraph (3) the letter c is performed evenly or use a variable associated with the level indicator Community welfare.

(5) The terms of the division and the allocation of the DBH CHT division for provinces and counties/cities in the provinces concerned are set in the Governor's Ordinance.

Article 25

(1) The governor relayed the designation of DBH CHT division as referred to in Article 24 of paragraph (3) to the Minister of Finance C.q. Director General of the Financial Balance with busan to the regent/mayor in its territory is the slowest of the second week of November of the previous budget year.

(2) the Finance Minister gives approval on the designation of the DBH CHT division Per district/city delivered by the Governor.

www.djpp.kemenkumham.go.id

2013, No. 1278 22

(3) The Finance Minister's approval as referred to in paragraph (2) is based on evaluation results of the suitability of the Governor over the division of DBH CHT per county/city against the terms of the division as set forth in the provisions of the laws.

(4) In which case the governor does not convey the partition of DBH CHT per county/city according to the time limit as referred to in paragraph (1), the Finance Minister sets out a division based on the proportion of the previous year's division.

(5) The Finance Minister ' s approval as referred to in paragraph (2) and the designation of the division as referred to in paragraph (4) are set forth in the Regulation of the Financial Minister the slowest December of the previous budget.

Paragraph 4 Dana For Natural Resources Results

Earth Oil and Gas Mining

Article 26 (1) Based on the data as follows:

a. the letter of designation of the producing area and the basis of the calculation of parts of the Earth Oil and Gas Mining SDA-producing regions, as referred to in Article 6 of the paragraph (3); and

b. data estimates PNBP SDA Oil Mining and Earth Gas per KKKS as referred to in Article 8 paragraph (2),

Director General of Financial Balance carried out the estimated allocation of PNBP SDA allocation of Earth Oil and Gas Earth per producing area.

(2) In terms of PNBP SDA Earth Oil Mining and Earth Gas per KKKS includes two or more areas, then calculation of the estimated allocation of PNBP SDA Mining and Earth Gas Mining as referred to in paragraph (1) is done with the provisions as follows: a. for petroleum, the PNBP per producing area is calculated

based on the prognosa lifting ratio of petroleum per production area per type of petroleum multiplied by PNBP per KKKS per oil type;

b. for petroleum, the PNBP per producing area is calculated based on the prognosa lifting of earth gas per region of the producing region multiplied by PNBP per KKKS; and

www.djpp.kemenkumham.go.id

2013, No. 1278 23

c. for petroleum and petroleum sourced from PT Pertamina EP, PNBP per producing area is calculated based on the prognosa lifting ratio of petroleum and petroleum per production regions multiplied by PNBP Per KKKS.

(3) Based on the estimated allocation of PNBP SDA Oil Mining and Earth Gas per producing area, Director General of the Financial Balance carried out calculations of the estimated allocation of DBH SDA Mining and Earth Gas Mining for the province, district, and the city in accordance with the provisions of the invite-invitation ordinance.

(4) Estimation of the allocation of DBH SDA Mining and Earth Gas Mining as referred to in paragraph (3) is set with the Ordinance of the Most Financial Ministers of 30 (three The day after the receipt of the data as referred to in the paragraph (1).

Paragraph 5 of the Fund for Natural Resources Results

Earth Heat Mining Article 27

(1) Calculations DBH SDA Geothermal Mining for geothermal enterprise contract prior to the enactment of Act No. 27 of 2003. with the provisions as follows: a. Based on the data as follows:

1. the designation of the producing region and the basis of calculation of the section of the Earth's Hot Mining SDA which is referred to in Article 6 of the paragraph (3); and

2. data estimates PNBP SDA Geothermal Mining per businessman as referred to in Article 8 paragraph (2),

The Director General of the Financial Balance carried out the estimated allocation of the allocation of PNBP SDA of the Earth's Hot Mining per producing area.

b. The estimated allocation of the PNBP SDA of the Earth's thermal mines per producing area as referred to in the letter a is calculated based on the ratio of the percentage of the producing regions multiplied by the PNBP per businessman.

c. Based on the estimated allocation of PNBP SDA Mining Gas Earth per producing area, the Director General of the Financial Balance carried out the estimated allocation of DBH SDA allocation of the Earth's Hot Mining for the provinces, counties, and cities in accordance with the provisions of the PDA. Laws.

www.djpp.kemenkumham.go.id

2013, No. 1278 24

d. The estimated allocation of the DBH SDA of the Earth's Hot Mining as referred to in the letter c is specified by the Ordinance of the Minister of Finance at most 30 (thirty) days after the receipt of the data as referred to in a letter a.

(2) The DBH SDA Calculations of the Earth's Hot Mining for the contract of geothermal enterprise after the enactment of Law No. 27 of 2003 was carried out under the terms of the following: a. Based on the data as follows:

1. the designation of the producing region and the basis of calculation of the section of the Earth's Hot Mining SDA which is referred to in Article 6 of the paragraph (3); and

2. data estimates PNBP SDA Geothermal Mining per businessman as referred to in Article 8 paragraph (2),

The Director General of the Financial Balance carried out the estimated allocation of DBH SDA allocation of the Earth's Hot Mining for provinces, counties, and the city.

b. Estimates of the allocation of the DBH SDA of the Earth's Hot Mining for the province, county, and city as referred to in paragraph (1) are specified with the Ordinance of the Federal Minister for the longest 30 (thirty) days after the receipt of the data as contemplated on A letter.

paragraph 6 of the Fund for Natural Resources Results

General Mining, Forestry, and Fisheries

Article 28

(1) Based on the data as follows: a. The definition of the specified region for the SDA of the General Mining as referred to in Article 6 of the paragraph (4);

b. the designation of the producing and the base of the calculation of the portion of the CBP as referred to in Section 9 (2); and

c. supporting data and the base of the calculation of PNBP's SDA Fisheries as referred to in Section 9 verse (3),

The Directorate General of Financial Balance carried out the estimated allocation of DBH SDA General Mining allocation of Forestry and Fisheries for provinces, counties, and cities.

www.djpp.kemenkumham.go.id

2013, No. 1278 25

(2) Estimated allocation of DBH SDA General Mining, Forestry and Fisheries for the provinces, counties, and cities as referred to in paragraph (1) is set with the Ordinance of the Most Financial Ministers of 30 (thirty) the day after the receipt of the data as referred to in the paragraph (1).

Section 29

(1) The estimated allocation of DBH SDA allocation as referred to in Section 26 of the paragraph (4), Section 27 paragraph (1) the letter d and paragraph (2) letter b, and Section 28 of the paragraph (2) may be subject to consideration of the realization of PNBP per area at least 3 (3) the last year.

(2) The estimated allocation of DBH SDA allocation as referred to in paragraph (1) may be specified under the pagu specified in the Act regarding APBN.

Fourth Quarter Changes In Alocation Estimates

Section 30

(1) In case there is: a. The changes to the Cloud Service will be made available to the IBM Cloud Service and Client's use of the Cloud Service. Prognoses of acceptance of the acceptance of Article 21 and PPh WPOPDN;

c. prognoses of PNBP SDA which resulted in a change in the DBH SDA allocation exceeding 5% (five percent) of the estimated allocation nationwide;

d. data changes in the producing regions and the calculation of parts of the DBH SDA and PNBP SDA-producing regions; and/or

e. error count,

The Directorate General of Financial Balance can do an approximate change of DBH allocation.

(2) The change in the estimation of the DBH allocation as referred to in paragraph (1) is specified with the Ordinance of the Financial Minister at most 30 (thirty) days after the receipt of data changes as referred to in Article 10, prognoses of realization the acceptance as referred to in Article 11 of the paragraph (6), the prognoses of realization as referred to in Article 12 of the paragraph (3), and the prognoses of the realization of PNBP SDA as referred to in Article 14 of the paragraph (3).

www.djpp.kemenkumham.go.id

2013, No. 1278 26

(3) In terms of the prognoses of realization as referred to in Article 12 paragraph (3) and prognosa realization of PNBP SDA as referred to in Article 14 verse (3) is not delivered, the Director General of the Balance can conduct changes in the estimation of the DBH SDA allocation based on the prognoses of the realization of PNBP SDA semester II in the APBN Implementation Semester Report and the reconciliation results with the related ministries.

Section 31

(1) Estimation of the DBH allocation or changes in the estimation of DBH allocation to the basis of DBH coding in a one-year budget.

(2) Tata the way the DBH distribution is governed with its own Financial Minister Regulation.

The Fifth Part of the Realization Allocation of funds for the results

Article 32

(1) Based on the realization data of the receipt as referred to in Article 15, The Directorate General of Financial Balance carried out the realization of the allocation of DBH allocation for each province, and county/city.

(2) The realization of the DBH allocation realization is conducted through a reconciliation mechanism between the Directorate General of Financial Balance with related units/ministries.

(3) In terms of realization the DBH allocation is greater than the estimated allocation and/or changes in the DBH allocation estimate, there is Less Pay DBH.

(4) In terms of realisation the DBH allocation is smaller than the estimated allocation and/or change estimated DBH allocation, there is More Pay DBH.

(5) Less Pay DBH as referred to in paragraph (3) may include less pay for the PNBP's previous year's calculation of acceptance areas.

(6) Less Pay DBH is delivered by the Directorate General Financial Balance to the Directorate General of the Budget to Be Repaid in the Act on APBN or Invite about APBN Changes.

(7) More Pay DBH as referred to by paragraph (4) is taken into account with DBH allocation year next budget.

www.djpp.kemenkumham.go.id

2013, No. 1278 27

(8) Unpay and More DBH locations for each province and district/city are established with the Minister of Finance Ordinance.

CHAPTER IV OF THE GENERAL ALLOCATION FUND

Section OF BUDGETING

Article 33 (1) of the Directorate General of Financial Balance compiles Indication

The needs of the Fund and the national DAU Expense Fund Plan after coordinating with the Fiscal Policy Board and the Directorate General.

(2) Drafting Indication of the Fund ' s Needs and the national DAU Spending Fund Plan as intended on verse (1) among others consider: a. estimates of the national DAU ' s pagu needs; and

b. government policy regarding the national DAU's pagu.

(3) Indication of the Need of the national DAU Fund is delivered by the Director General of the Financial Balance to the Director General of the Budget to be used as the basis of the drafting of the Fund's Need for Indication Expenses of the State General Treasurer.

(4) The national DAU Spending Plan is delivered by the Director General of the Financial Balance to the Director General of the Budget for use as the basis of drafting the Draft Invite-Invite regarding the APBN.

(5) The delivery of the National DAU Fund Offering and the National DAU Expense Fund Plan as referred to in paragraph (3) and paragraph (4) including the change in the budget due to the change of internal acceptance plans.

(6) The delivery of the funds below is the same as the result of the change in the financial statement Indication of the Fund Needs and the national DAU Spending Plan as referred to in paragraph (3) and paragraph (4) are executed in accordance with the provisions of the invite-invitation rules.

Article 34 (1) Indication of the Fund Needs and Plan of Funds DAU spending

is set at at least 26% (twenty-six percent) of Revenue In the Neto Country set in the Invite-Invite regarding the APBN.

www.djpp.kemenkumham.go.id

2013, No. 1278 28

(2) The Internal Revenue of Neto as referred to in verse (1) is the acceptance of the state derived from the tax and not tax after it is reduced by the acceptance of the state that is made to the area.

(3) The DAU Proportion for the province and district/city is specified in accordance with the provisions of the laws.

Second Section Data Supplies

Article 35

(1) Head of the Central Board of Statistics addresses the basic data of DAU calculations including:

a. the number of residents; b. The Human Development Index (IPM); c. Gross Regional Domestic Product (PDRB) per capita; and d. Index Kemahalan Construction (IKK).

to the Minister of Finance the slowest of July of the previous budget year.

(2) The Minister of the Interior delivers the code and data areas of the administration of the provincial and county/city governments to the slowest Finance Minister of the month July of the previous budget.

(3) The head of the Geospatial Information Agency delivered extensive data of provincial and county/municipal territorial waters to the Minister of Finance the slowest month of the previous budget year.

(4) Director General Financial Balance prepares Fund data For Results, Original Regional Revenue, total shopping, and salary of the slowest civil civil servants in July of the previous budget year.

Third Section Calculations and Establishing Allocation

Section 36

(1) DAU for an area is allocated using formula:

Description:

DAU = General Allocation Fund

www.djpp.kemenkumham.go.id

2013, No. 1278 29

CF = fiscal loophole of AD = Basic allocation

(2) The fiscal loophole as referred to in paragraph (1) is calculated by the formula:

Description: CF = KbF fiscal loophole = fiscal needs kpF = Fiscal capacity

(3) The base location as referred to in paragraph (1) is calculated based on the estimated salary amount of the Regional Civil Service.

(4) Regional fiscal needs measured/calculated based on the total area expenditure of the area, the population, area, and area, Human Development Index, Gross Regional Domestic Product per capita, and Kemahalan Index Construction, using a formula:

Attraction: KbF = Fiskal Needs TBR = Total Shopping Rata-Rata IP = Indexes Population IW = IKK Area Area Index = Construction Kemahalan Index

= Invers of the Human Development Index IPDRB per capita = Index of Gross Regional Domestic Product (PDRB) per capita

,,, and is the weighting of each of the variables determined based on the statistical test results.

(5) The regional fiscal capacity is the summation of the Regional Real Revenue and DBH with formula:

Description: KpF = PAD Fiskal Capacity = Dbh SDA Region's Original Income = funding For Natural Resources

DBH Tax = Dana For Tax Results

www.djpp.kemenkumham.go.id

2013, No. 1278 30

(6) Variables as referred to in paragraph (3), paragraph (4), and paragraph (5) are used by the Director General of the Financial Balance in order to calculate DAU allocation for provinces, counties, and cities based on Certain weighting and percentages are set by considering the level of financial structuring between regions.

(7) The results of the DAU allocation calculation for provinces, counties, and cities based on the national DAU Spending Fund Plan with using the formula as referred to in paragraph (1) is delivered by the Government to the People's Representative Council at the time of the Receipt Of Financial Bills and the Draft Invite-Invite regarding the APBN.

(8) Based on the pagu specified in the Act on APBN and the results of the DAU allocation discussion for provinces, counties, and cities as referred to in paragraph (7), DAU allocation for each provincial, county, and city area set with the Presidential Regulation.

CHAPTER V SPECIAL ALLOCATION FUND

Section Budgeting

Article 37

(1) The Directorate General Of Financial Balance Compiled An Indicator Of The Need For Funds And The DAK Spending Plan after coordinate with the Fiscal Policy Board, the Directorate General of the Budget, and ministry/related agencies.

(2) The drafting of the DAK Fund ' s Indication Needs as referred to in paragraph (1) among others consider: a. estimated DAK allocation in the term "

medium" development framework; and b. development of DAK allocation years prior.

(3) Indication of the Need of DAK Funds is delivered by the Director General of the Financial Balance to the Director General of the Budget to be used as the basis of the drafting of the Indicator Requirements Expenses of the State General Treasurer.

(4) The DAK Spending Plan is delivered by the Director General of the Financial Balance to the Director General of the Budget to be used as the basis for drafting the Draft Bill regarding the APBN.

www.djpp.kemenkumham.go.id

2013, No. 1278 31

(5) The delivery of the Indication Needs and the DAK Spending Plan as referred to in paragraph (3) and paragraph (4) are executed in accordance with the provisions of the invite-invitation rules.

Article 38 (1) Estimates of the DAK allocation as referred to in Section 37 of the paragraph (2)

letter a among others is calculated based on economic growth and inflation.

(2) The Drafting of the DAK Spending Plan as referred to in Article 37 of the paragraph (1) is detailed according to the DAK field among others by considering: a. Indicative Of A Dana Needs; b. National priorities are listed in the Government Work Plan; c. each DAK field's absorption rate of the year

before; d. the proposed funding needs of each DAK field from

ministry/lemways; and e. The new field is proposed to be funded from the DAK.

The Second Section of the Data Supplies

Article 39 (1) the Minister/leader of the related agency delivered:

a. Territorial data as a basis for calculation of specific criteria; and b. indecsteknis as the basis of calculation of technical criteria. to the slowest Finance Minister in July of the previous budget year.

(2) The Director General of the Financial Balance prepared DBH data, DAU, Regional Original Revenue, State Civil Service salary, and the realization of the absorption of the DAK most slow July of the previous budget year.

Third Section Calculations and Establishing Allocation

Section 40 (1) Directorate General of Financial Balance performs the calculation

allocation of DAK per field for each region based on the DAK Expense Fund Plan per field as referred to in Article 37 of the paragraph (1).

www.djpp.kemenkumham.go.id

2013, No. 1278 32

(2) The calculation of the DAK allocation per field for each region as referred to as paragraph (1) is performed by step: a. Determination of a particular region that accepts DAK; and b. creation of the DAK allocation of each area.

(3) The determination of certain regions that received DAK and the determination of the allocation of the DAK allocation of each area as referred to in paragraph (2) the letters a and the letter b performed by the criteria general, special criteria, and technical criteria.

Article 41

(1) The general criteria as referred to in Article 40 paragraph (3) are formulated based on the financial capabilities of the area reflected from the general acceptance of APBD after being reduced by Regional Civil Service payroll.

(2) The financial capabilities of the area as referred to in paragraph (1) is calculated via the Neto Fiscal Index (IFN).

(3) The Neto Fiscal Index (IFN) as referred to in paragraph (2) an area is calculated based on the financial capabilities of the area concerned divided by the average national financial capability of the region.

Section 42 (1) Special Criteria as referred to in Article 40 paragraph (3)

formulated by: a. Governing law provisions

the holding of special autonomy of the province of Papua and the Province of West Papua; and

b. the characteristics of other regions include trailing regions, coastal areas and islands, land border areas with other countries, and disaster-prone areas.

(2) Characteristics of the area as referred to in paragraph (1) letter b counts by using the Regional Index (IKW).

Article 43 (1) Technical Criteria as referred to in Section 40 paragraph (3)

is compiled under the specific activities indicators that will be funded from DAK.

(2) Technical Criteria as referred to in paragraph (1) is formulated through the Technical Index (IT) by the minister/related agency leader.

www.djpp.kemenkumham.go.id

2013, No. 1278 33

Section 44 (1) The determination of certain areas which received DAK as

referred to in Article 40 of the paragraph (2) of the letter a is based on the following: a. areas that have a Neto Fiscal Index (IFN) below average

Neto (IFN) national Fiscal Index (IFN); b. areas that conform to the provisions of the perinvite rules-

the invitation that governs the holding of special autonomy of the Province of Papua and the Province of West Papua;

c. the area is left behind;

d. areas with the Region Fiscal Index (IFW) are above the national Regional Fiscal Index (IFW); or

e. region with the Technical Area Fiscal Index (IFWT) is above the national Technical Area Fiscal Index (IFWT) national.

(2) The Region Fiscal Index (IFW) as referred to in paragraph (1) the d letter is the summation of the inversion of the Fiscal Index Neto (IFN) and the Regional Index (IKW).

(3) The Technical Region Fiscal Index (IFWT) as referred to in paragraph (1) the letter e is the summation of the Region Fiscal Index (IFW) and the Technical Index (IT).

Section 45

(1) The quantity of DAK allocation magnitude each area as referred to in Section 40 paragraph (2) of the letter b is determined by the weight of the DAK per field for each region divided by the weighting of DAK per field for the whole region multiplied by pagu DAK per field.

(2) Bobot DAK per field as referred to in paragraph (1) is set based on the Physical Area Fiscal Index (IFWT) multiplied by the Construction Index Kemahalan (IKK).

(3) The Technical Region Fiscal Index (IFWT) as referred to in paragraph (2) is the summation of the Region Fiscal Index (IFW) and the Technical Index (IT).

Article 46

(1) The results of the allocation calculation based on the determination of the area and the magnitude of the DAK allocation for each area as referred to in Article 40 are delivered by the Government to the People's Representative Council at the time of the Dissection Financial receipts and the draft bill regarding the APBN.

www.djpp.kemenkumham.go.id

2013, No. 1278 34

(2) Based on the pagu specified in the Act concerning APBN and the outcome of the discussion as referred to in paragraph (1), the DAK allocation for each area is set with the Regulation of the Minister of Finance.

CHAPTER VI SPECIAL AUTONOMY FUNDS AND ADJUSTMENT FUNDS

Article 47

(1) The Director General of Financial Balance compiled an Indication of the Fund Needs and the Special Autonomy Fund and Adjustment Fund Plan, consisting of: a. Indicative of Fund Needs and Fund Spending Plan

Special Autonomy; b. Indicative of the Fund Needs and the TP Spending Fund Plan

Guru PNSD and DTP Guru PNSD; c. Indicative of the Fund Needs and the BOS Expense Fund Plan;

and

d. Indication of the Fund ' s Needs and the Expense Fund Plan, after coordinating with the Directorate General of the Budget and Fiscal Policy Agency.

(2) Indication Needs of the Special Autonomy Fund and the Adjustment Fund as referred to in paragraph (1) delivered by the Director General of the Financial Balance to the Director General of the Budget to be used as the basis of drafting the Indication Requirements of the State General Treasurer Fund.

(3) The Special Autonomy Fund Spending Plan and The Adjustment Funds as referred to in paragraph (1) are delivered by the Director General of the Financial Balance to the Director General of the Budget to be used as the basis for drafting the Draft Act on the APBN.

(4) The delivery of indicative of the Fund's needs and the Special Autonomy Fund Plan and the Adjustment Fund as referred to in paragraph (2) and paragraph (3) include changes in the budget due to the changes in the country's acceptance plans.

(5) The delivery of the Indication Needs and the Special Autonomy Fund Plan and the Adjustment Fund as referred to in paragraph (2) and paragraph (3) are executed in accordance with the provisions of the laws.

www.djpp.kemenkumham.go.id

2013, No. 1278 35

Section Parts of the Special Autonomy Fund

Section 48 (1) Indication of the Fund Needs and Fund Spending Plan

Special Autonomy as referred to in Article 47 of the paragraph (1) letter a includes: a. The Special Autonomy Fund of the Province of Papua and West Papua Province;

and b. Aceh Provincial Special Autonomy Fund.

(2) Indication of the Needs of the Fund and the Special Autonomy Fund Plan as referred to in paragraph (1) is calculated with the provisions as follows: a. Special Autonomy Fund for Papua Province and Papua Province

West and Special Autonomy Funds for Aceh Province each-equal to 2% (two percent) of the national DAU pagu; and

b. Additional Funds for Earth Oil SDA Results of 55% (fifty-five percent) and Earth Gas by 40% (forty percent) of state revenues derived from the Earth Oil SDA and the Earth Gas SDA from the province concerned after being reduced by a taxes and other levies.

Article 49

(1) The results of the calculation of the Special Autonomy Fund as referred to in Article 48 of the paragraph (2) are delivered by the Government to the People's Representative Council at the time of the Receipt Of The Financial Receipt And the Draft Law on the APBN.

(2) Based on the pagu specified in the Act concerning APBN and the results of the discussion as referred to in paragraph (1), the allocation of the Special Autonomy Fund is established with the Regulation of the Minister of Finance.

The Second Part of the Profession Benefits Regional Civil Servant Teacher

Article 50 (1) Indicative Of The Needs Of The Fund and the Teacher's TP Spending Fund Plan

The PNSD as referred to in Article 47 of paragraph (1) letter b was compiled based on the proposed Ministry of Education and Culture.

www.djpp.kemenkumham.go.id

2013, No. 1278 36

(2) Indication of the Fund Needs and the PNSD Teacher's TP Expense Fund Plan as referred to in paragraph (1) is calculated based on the number of professed PNSD teachers multiplied by the principal salary.

(3) The PNSD Teacher's TP Spending Plan as referred to in paragraph (1) is delivered by the Government to the People's Representative Council at the time of the Receipt Of Financial Bills and the Draft Law regarding the APBN.

Article 51 (1) The results of the review of TP Teachers PNSD ' s allocation as referred to

in Article 50 of the paragraph (3) are used by the Ministry of Education and Culture as the basis of calculating the allocation of TP Teachers PNSD for provinces, counties, and cities.

(2) The allocation calculation as referred to in paragraph (1) includes taking into account the lack of pay or more pay for the PNSD Teacher's TP delivery in the previous budget year.

(3) The results of the calculation of the PNSD Teachers ' TP allocation for province, county, and city as referred to in paragraph (2) delivered by the Minister Education and Culture to the Finance Minister c.q. Director General of the Financial Balance 10 (ten) days after the Act on APBN is set.

(4) Based on the pagu set forth in the Act on APBN and the calculation results as referred to in paragraph (3), the PNSD Master ' s TP allocation for provinces, counties, and cities is set with the Regulation of the Minister of Finance.

The Third Part of the Additional Fund Income Teacher Civil Civil Servants Section

Article 52 (1) Indication of the Fund Needs and Plan of DTP Teacher Spending

PNSD as referred to in Article 47 paragraph (1) the letter b is compiled under the proposal of the Ministry of Education and Culture.

(2) Indication of the Needs of Funds and the Plan of DTP Teacher PNSD Spend as referred to by paragraph (1) is calculated based on the number of non-certified PNSD teachers multiplied by the allocation of additional income per person per month in accordance with those specified in the Act regarding the previous year's APBN.

(3) The PNSD Teachers ' DTP Expense Fund Plan as referred to in paragraph (1) delivered by the Government to the Council The People's Representative at the time of the Consultation Level of the Financial Note and the Bill of the Act concerning the APBN.

www.djpp.kemenkumham.go.id

2013, No. 1278 37

Article 53

(1) The results of the discussion of DTP Teacher PNSD allocation as referred to in Article 52 of the paragraph (3) are used by the Ministry of Education and Culture as the basis for calculating the allocation of DTP Teachers PNSD for province, county, and city.

(2) The calculation of the allocation as referred to in paragraph (1) includes taking up less pay or more pay for the DTP Teacher PNSD coding in the previous budget year.

(3) The calculation of the calculation allocation of DTP Teachers PNSD for provinces, counties, and cities as referred to in paragraph (2) delivered to the Finance Minister c.q. Director General of the Financial Balance (ten) days after the Act on APBN is set.

(4) Based on the pagu set forth in the Act on APBN and results The calculations as referred to in paragraph (3), the allocation of the PNSD Teachers ' DTP for the provinces, counties, and cities are established with the Regulation of the Minister of Finance.

The Fourth Section of the School Operational Assistance

Article 54

(1) Indication of Need The funds and the BOS Expense Fund Plan as referred to in Article 47 of the paragraph (1) of the letter c composed based on the proposal of the Ministry of Education and Culture.

(2) The Indication of the Fund Needs and the BOS Spend Fund Plan as referred to in paragraph (1) consists of: a. Indicative of the Fund Needs and the BOS Expense Fund Plan;

and b. Indicative of Dana ' s Needs and Fund Spending Plan

BOS Backup. (3) Indication of the Fund Needs and the BOS Spending Plan

as referred to in paragraph (2) the letter a is calculated based on the number of students multiplied by the cost of the unit per student.

(4) The Cost of the Funds Needs and the Expense Fund Plan The BOS Backup fund as referred to in paragraph (2) the letter b is calculated based on the projected number of students from the original estimate of the budget year.

www.djpp.kemenkumham.go.id

2013, No. 1278 38

Section 55 (1) The BOS Spend Fund Plan as referred to in Article

54 paragraph (1) was delivered by the Government to the People's Representative Council at the time of the Receipt Of Financial Bills and the Draft An Act on the APBN.

(2) The results of the BOS allocation discussion as referred to in paragraph (1) are used by the Ministry of Education and Culture as the basis for the calculation of BOS allocation for each area.

(3) The calculation of the BOS allocation is as intended on paragraph (2) including the amount of pay for the BOS distribution in the previous budget year.

(4) The results of the BOS allocation calculation for each region as referred to in paragraph (2) are delivered by the Minister of Education and Culture to the Minister of Finance c.q. Director General of the Financial Balance the longest 10 (ten) days after the Act on APBN is set.

(5) Based on the pagu specified in the Act on APBN and the calculation results as referred to in paragraph (4), the allocation of BOS for each region set with the Finance Minister Regulation.

Fifth Section of the Regional Incentive Fund

section 56

The drafting of the Fund needs and the Expense Fund Plan is referred to in Article 47 of the paragraph (1) the d between the other consider the estimated needs of the DID pagu DID and the related government policy of the pagu DID.

Section 57

(1) The calculation of the DID IS based on the primary criteria and performance criteria.

(2) The primary criteria as referred to in paragraph (1) are set on the basis: a. timeliness of Local Regulation delivery on

APBD; and b. The Financial Examiner ' s opinion of the Financial Report

Local Government.

www.djpp.kemenkumham.go.id

2013, No. 1278 39

(3) The performance criteria as referred to in paragraph (1) include Financial Performance Criteria, Educational Performance Criteria, and Economic and Welfare Performance Criteria.

(4) Performance calculation results based on criteria as referred to in paragraph (3) results in the area performance value.

(5) The regional performance value as referred to in paragraph (4) is used as the basis of the determination of the Regional Bobot.

(6) Alocation DID of a region count based on the Regional Bobot as referred to in paragraph (5) multiplied by the Fund Plan National DID EXPENDITURE.

Article 58

(1) Alocation DID nationally based on the calculation results as referred to in Article 57 of the paragraph (6) delivered by the Government to the People's Representative Council at the time of the Receipt Of Receipt of the People's Representative Council (s). Finance and Draft Law regarding the APBN.

(2) The results of the reallocation of DID as referred to in paragraph (1) are used by the Directorate General of Financial Balance as the basis for the calculation of the DID allocation for each area.

(3) Based on the pagu specified in the The Law on APBN and the outcome of the discussion as referred to in paragraph (2), the appropriation of DID for each area is established with the Regulation of the Minister of Finance.

BAB VII, OTHERS

Article 59

In case there is a There is a policy in the Act regarding the appropriation of the budget. Transfer to the Regions other than those set up in this Minister's Ordinance, the layout of its allocation is set in its own right through the Regulation of the Minister of Finance.

BAB VIII provisions CLOSURE

Article 60

At the time the Minister's Ordinance began In effect, the Regulation of Finance Minister Number 165 /PMK.07/ 2012 on the Alignment of the Transfer of the Transfer to the Regions is revoked and declared not in effect.

www.djpp.kemenkumham.go.id

2013, No. 1278 40

Article 61

The Ordinance of the Minister came into force on 1 January 2014.

For everyone to know it, order the announcement of the Regulation of the Minister with its placement in the News of the Republic of Indonesia.

Specified in Jakarta on 1 November 2013 MINISTER OF FINANCE REPUBLIC OF INDONESIA,

MUHAMAD CHATIB BASRI

promulbed in Jakarta on 1 November 2013 MINISTER OF LAW AND HUMAN RIGHTS REPUBLIC OF INDONESIA, AMIR SYAMSUDIN

www.djpp.kemenkumham.go.id

2013, No. 1278 41

www.djpp.kemenkumham.go.id