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

Read the untranslated law here: http://peraturan.go.id/inc/view/11e44c51421b06d0b29c313233343231.html

BN 1278-2013. doc REPUBLIC INDONESIA No. 1278, 2013 the MINISTRY of finance. Budget. Transfer. Area. Assignment. REGULATION of the MINISTER of FINANCE of the REPUBLIC of INDONESIA NUMBER 145/FMD. 07/2013 ABOUT ALLOCATING a BUDGET TRANSFER to the AREA by the GRACE of GOD ALMIGHTY the MINISTER of FINANCE of the REPUBLIC of INDONESIA, Considering: a. that it is based on the regulation of the Minister of finance Number 165/FMD. 07/2012 about Allocating a budget Transfer to the area, have been regulated mechanism of allocating Budgetary transfers to the region; b. that to increase the efficiency of the implementation of the budget allocated to the region of its transfer, need to reset the mechanism of allocating budgetary transfers to the region; c. that based on considerations as referred to in letter a and letter b, need to establish the regulation of the Minister of finance concerning the budget Allocated to the Transfer; Remember: 1. Act No. 21 of 2001 on special autonomy For Papua Province (State Gazette of the Republic of Indonesia Number 135 in 2001, an additional Sheet of the Republic of Indonesia Number 4151) as amended by Act No. 35 of 2008 (State Gazette of the Republic of Indonesia Number 112 in 2008, an additional Sheet of the Republic of Indonesia Number 4884); www.djpp.kemenkumham.go.id 2013, no. 1278 2 2. Act No. 20 of 2003 on the national education system (State Gazette of the Republic of Indonesia Number 78 in 2003, an additional Sheet of the Republic of Indonesia Number 4301); 3. Act No. 33 of 2004 concerning the Financial Equalization Between the Central Government and the regional Government (the State Gazette of the Republic of Indonesia Number 126 in 2004, an additional Sheet of the Republic of Indonesia Number 4438); 4. Act No. 11 of 2006 about the Government of Aceh (Sheet Republic of Indonesia Number 62 in 2006, an additional Sheet of the Republic of Indonesia Number 4633); 5. Government Regulation Number 55 in 2005 about the Equalization Funds (State Gazette of the Republic of Indonesia Number 137 in 2005, an additional Sheet of the Republic of Indonesia Number 4575); 6. Government Regulation Number 90 in 2010 about the preparation of the work plan and budget Ministries/institutions (State Gazette of the Republic of Indonesia Number 152 of 2010, an additional Sheet of the Republic of Indonesia Number 5178); 7. Regulation of the Minister of finance Number 93/FMD. 02/2011 about the drafting Instructions and review the work plan and budget Ministries/Agencies; Decide: Define: REGULATION Of The MINISTER Of FINANCE On The BUDGET ALLOCATION TRANSFER To The Area. CHAPTER I GENERAL PROVISIONS article 1 In this ministerial regulation is: 1. The Central Government that the Government is hereinafter referred to as the President of the Republic of Indonesia that holds the powers of the Government of the Republic of Indonesia as stipulated in the Constitution of the Republic of Indonesia in 1945. www.djpp.kemenkumham.go.id 2013, no. 1278 3 2. The local government is the Governor, Governor or mayor, and other areas as the organizer of local governance. 3. Autonomous Regions is hereinafter referred to as the unity of Community law which has territorial boundaries are authorized to organize and administer the Affairs of Government and the interests of the local community according to its own initiative on the basis of the aspirations of the community in the system of unitary State of the Republic of Indonesia. 4. Budget income and Expenditure the State's next BUDGET is abbreviated annual financial plan approved by the State House of representatives. 5. Budget revenue and Spending areas further abbreviated annual financial plan is to GRANT local governance approved by the House of representatives of the region. 6. An indication of the need to Transfer Funds hereinafter referred to the indication of the need of funds is an indication of the funds needs to be budgeted in the framework of the implementation of the Transfer to the area. 7. plan Expenditure Funds Transfer into the area hereinafter referred to as the plan is Spending Funds work and budget plan that includes details of the Fund's needs within the framework of the implementation of the Transfer to the area. 8. Transfer to the Fund is sourced from the STATE BUDGET allocated to the region in the framework of the implementation of decentralization which consist of Equalization Funds, Special Autonomy Fund, and funding adjustments. 9. The Fund balance of the Fund is sourced from the STATE BUDGET revenue is allocated to regions to fund the needs of the region in the framework of the implementation of Decentralization, which consists of Funds for the allocation of Public Funds, Results, and Special Allocation Fund. 10. Funds for the results further abbreviated DBH are funds sourced from the STATE BUDGET revenue is allocated to Regions based on numeric percentage to fund the needs of the region in the framework of the implementation of Decentralization. 11. Funds for the results of the Tax Tax hereinafter called DBH is part of the area comes from the Earth and building tax revenues, income tax Article 25 and article 29 Compulsory Private Domestic Tax, and income tax Article 21. 12. Funds for Excise Tobacco Results Results which further shortened DBH CHT is part of Budget transfers to areas that are distributed to the provincial tax-producing and/or provincial tobacco producers. www.djpp.kemenkumham.go.id 2013, no. 3511 4 13. The Earth and building tax hereinafter abbreviated to UN is a tax imposed upon the Earth and buildings. 14. Income tax Article 25 and article 29 Taxpayer Private People in the country who then called PPh WPOPDN is the income tax payable by the Taxpayer in domestic Private Persons based on the provisions of article 25 and article 29 of the Act on income tax applicable income tax except as provided for in article 25 paragraph (8) of the Act on income tax. 15. Income tax Article 21 income tax hereinafter referred to article 21 is a tax on the income in the form of wages, salaries, honorarium, benefits and other payments in connection with the job or position, services and activities performed by Private People Taxpayers based on the provisions of article 21 of the Act on income tax. 16. The Earth and building Tax mining sector for the mining of petroleum and natural gas are hereinafter referred to as UNITED NATIONS oil and natural gas are the UNITED NATIONS upon Earth and/or buildings are within the working area or the like related oil and gas mining rights acquired, owned, controlled, and/or utilized by Contractors in the same employment contract. 17. Earth and building Tax mining sector for the geothermal mining hereafter UN Geothermal is the UNITED NATIONS upon Earth and/or buildings are within the working area or the like related Geothermal mining rights acquired, owned, controlled, and/or utilized by Geothermal Entrepreneurs. 18. acceptance of State rather than Tax hereinafter abbreviated PNBP is the whole acceptance of the Central Government which is not derived from taxation. 19. Funds for the results of the natural resources which further shortened DBH SDA is part of the area comes from the acceptance of the SDA General mining, forestry, fishing, mining, oil, gas, mining and mining the Earth's heat. 20. The acceptance of the State rather than the natural resources Tax hereinafter abbreviated PNBP SDA is part of the acceptance of the country instead of taxes that are derived from natural resources forestry, General mining, fisheries, mining, oil, gas, mining and mining the Earth's heat. 21. The contractor Contract Cooperation hereinafter abbreviated KKKS is a business entity or a business form remains assigned to conduct exploration and exploitation in the area work based on a contract of cooperation. www.djpp.kemenkumham.go.id


2013, no. 1278 5 22. The entrepreneur is Pertamina Geothermal or corporate successor in accordance with the provisions of the laws-invitations, joint operating contract contractor (joint operation contract), and the holder of the concession permits of geothermal resources. 23. Lack of funds to pay For results hereafter Less Pay less difference between the DBH DBH is calculated based on the realization of the complete acceptance of the country with a DBH had been channeled to the region or DBH are calculated based on the acceptance of the State of realization of prognosis on one particular financial year. 24. More Pay money for results that hereafter More Pay DBH is more difference between the DBH accounted for based on the realization of the complete acceptance of the country with a DBH had been channeled to the region or DBH are calculated based on the acceptance of the State of realization of prognosis on one particular financial year. 25. subsequent allocation of Funds to public funds is DAU abbreviated sourced from STATE BUDGET revenues are allocated with the goal of equitable distribution between Regional financial capability to fund the needs of the region in the framework of the implementation of Decentralization. 26. Special Allocation Funds hereinafter abbreviated DAK was sourced from income funds the STATE BUDGET is allocated to specific areas with the aim to help fund special activities is the Regional Affairs and in accordance with national priorities. 27. the Special Autonomy Funds are funds allocated to finance the implementation of the special autonomy for an area. 28. The adjustment Funds are funds allocated to assist the region in order to carry out certain policies in accordance with the provisions of regulation perundangan-undangan of the teaching profession Benefits civil servant areas, additional funds Income teachers are civil servants of the region, the operational Assistance of the school, and funds the incentive area. 29. The teaching profession Benefits civil servant areas hereafter TP PNSD Teacher profession perks is given to Teachers who already have a certificate of PNSD educators and eligible in accordance with the provisions of the legislation. 30. Additional funds Income Teachers civil servant areas hereafter DTP Teachers are additional income PNSD awarded to Teachers who have not get alimony PNSD teaching profession PNSD in accordance with provisions of laws and regulations. www.djpp.kemenkumham.go.id 2013, no. 1278 6 31. The School Operational assistance further abbreviated as BOS funds are used mainly to costs of non human resources for implementing the basic education units as compulsory and may be possible to fund some other activities according to the instructions of the Minister of technical education and culture. 32. The regional Incentive Funds hereinafter abbreviated DID was Fund adjustments in the STATE BUDGET allocated to the provinces and kabupaten/kota in accordance with the country's financial capability to perform the function of education taking into account the criteria of the area of the achievers meet main criteria, the criteria of performance, and Minimum Graduation Performance as the basis for determining the allocation of the recipient area calculation and allocation of quantities DID DID. CHAPTER II SCOPE article 2 (1) a budget Transfer to the area include Equalization Funds, special autonomy Fund, and funding adjustments. (2) the balance of the funds referred to in subsection (1) consists of DAU, DBH, and DAK. (3) a Special Autonomy Fund referred to in subsection (1) consists of a Special Autonomy Fund Papua Province and the province of West Papua and Aceh province special autonomy Fund. (4) the adjustment Fund as referred to in subsection (1) consists of the TP, DTP PNSD Teacher Teacher PNSD, boss, and DID. (5) the scope of the allocated budget Transfer to the area include: a. budgeting budget transfers to the region; b. provision of data Transfer to the budget; and c. the calculation and determination of the allocation of a budget Transfer to the area. CHAPTER III Part I RESULT FUNDS for Budgeting of article 3 (1) Directorate General of Financial Equalization devised: a. an indication of the need of funds, Tax DBH DBH DBH, and CHT SDA; and www.djpp.kemenkumham.go.id 2013, no. 1278 7 b. Plan Funds Expenditure Tax, DBH DBH DBH SDA, and CHT, based on estimates of the tax revenues, the tax Result of tobacco, and the SDA PNBP dibagihasilkan. (2) the preparation of an indication of the need of funds and Fund Plan Expenditures DBH as intended in paragraph (1) is performed after the Directorate General of Financial Equalization coordinate with the Directorate General of taxes, the Directorate General of customs and Excise, the Directorate General of budget, Fiscal Policy, Agencies and ministries/related institutions. (3) an indication of the need of the funds referred to in paragraph DBH (1) a letter delivered by Director General of Financial Equalization to the Director-General of the budget to be used as the basis of preparation of the Indicative Fund Spending Needs of the General Treasurer of the State. (4) Fund Plan Expenditures DBH as referred to in paragraph (1) letter b delivered by Director General of Financial Equalization to the Director-General of the budget to be used as the basis for preparing the draft law on STATE BUDGET. (5) submission of an indication of the need of funds and Fund Plan Expenditures DBH as referred to in paragraph (3) and subsection (4) is carried out in accordance with the provisions of laws-invitation. The second part of the provision of Paragraph 1 of the Plan Data receiving funds For taxes and funds for Results Results results of Tobacco Tax article 4 (1) based on the launched set out in legislation concerning the STATE BUDGET, Director General of Tax set: a. acceptance of the UN plan sector of Rural, urban, plantation, forestry and mining (oil, Gas, geothermal, and other mining); b. plan acceptance PPh Pasal 21 and PPh WPOPDN; and c. the UN plan of incentives per district/city. (2) acceptance of the UN Plan, acceptance of PPh Pasal 21 PPh and WPOPDN, as well as the incentives the UN referred to in subsection (1) is communicated by the Director General of taxes to the Director General of Financial Equalization with the following conditions: www.djpp.kemenkumham.go.id 2013, no. 1278 8 a. UNITED NATIONS acceptance plan and plan acceptance PPh Pasal 21 and PPh WPOPDN delivered the longest 10 (ten) working days after the laws on STATE BUDGET set; and b. the incentive plan the UN delivered no later than the end of March the budget year concerned. (3) acceptance of the UN Plan and receipt of income tax as referred to in paragraph (1) letter a and letter b specified per kabupaten/kota. (4) the acceptance of the UN Plan as referred to in paragraph (1) letter a special UN Oil for specified based on: a. the UNITED NATIONS oil and natural gas from the area of land (onshore) per KKKS per district/city; b. UNITED NATIONS oil and natural gas from the offshore waters of the area (offshore) per KKKS; and c. UNITED NATIONS oil and natural gas from the body of the Earth per KKKS. (5) UN acceptance of the details of the plan referred to in subsection (4) are distinguished for: a. the UNITED NATIONS incurred the Government's oil and natural gas; and b. UNITED NATIONS oil and natural gas are paid directly by the bank to the KKKS perception. (6) acceptance of the U.N. Plan as referred to in paragraph (1) letter a for special UN Geothermal Geothermal specified per Entrepreneur per kabupaten/kota. Article 5 (1) the Director General of customs and Excise to convey: a. Tax receipt Results realization of tobacco made in Indonesia years earlier specified per region; and b. acceptance plan excise tax Tobacco Results made in Indonesia in accordance with pagu set out in legislation regarding the NATIONAL BUDGET, to the Director General of Financial Equalization. (2) the realization of the acceptance of the results of the Tobacco Tax as referred to in paragraph (1) letter a is submitted at least sixty (60) days prior to the fiscal year in question. (3) the acceptance of the results of the Tax Plans of tobacco referred to in paragraph (1) letter b delivered the longest 10 (ten) working days after the laws on STATE BUDGET set. www.djpp.kemenkumham.go.id


2013, no. 1278 9 (4) the Director General of the Ministry of agriculture Plantations deliver data on average production of dried tobacco for 3 (three) years prior to the Director General of Financial Equalization no later than sixty (60) days prior to the fiscal year in question. Paragraph 2 the determination of the basis of calculation of the Producer Regions and funds for natural resources Results article 6 (1) based on the launched set out in the laws on STATE BUDGET, the Minister of energy and Mineral resources, published the letter designation area manufacturer and basic calculations of the regional section of the SDA-producing Mining Petroleum and Natural Gas, Geothermal, Mining and General mining period of the fiscal year in question for each province City, district, and producer. (2) a letter of assignment referred to in subsection (1) includes a contract of geothermal concessions before and after the enactment of Act No. 27 of 2003 about Geothermal. (3) determination Letter area manufacturer and part of the calculation basis for producing area SDA Mining Petroleum and Natural Gas, Geothermal and mining as intended in paragraph (1) is delivered by the Minister of energy and Mineral resources to the Ministry of finance in particular the Director General budget and Director General of Financial Equalization no later than sixty (60) days prior to the fiscal year in question. (4) letter of determination of the area of the basic calculations of manufacturer and part producing area for the SDA General mining as intended in paragraph (1) is submitted to the Minister of finance in particular the Director-General of Financial Equalization no later than sixty (60) days prior to the fiscal year in question. Article 7 Implementing Special Work Unit Head business activities Upstream Oil and Gas (oil & gas SKK) convey the data estimation distribution revenue and Government entitlement per KKKS to Director General Budget after coordinating with the Director General of oil and Gas of the Ministry of energy and Mineral resources within 90 (ninety) days prior to the fiscal year in question. www.djpp.kemenkumham.go.id 2013, no. 1278 10 articles 8 (1) the Director General of the UN data convey oil and gas Taxes are specified per KKKS for each UNITED NATIONS UN petroleum and Natural Gas to the Director-General of the budget as a deduction in the calculation factor PNBP SDA Mining Petroleum and Natural Gas. (2) the Director General of the budget delivered a data SDA PNBP estimates Mining Oil and Gas and geothermal KKKS per per entrepreneur who already take into account the deduction of the tax component of the estimate data and other charges to the Director General of Financial Equalization. (3) Geothermal Mining SDA PNBP as referred to in paragraph (2) composed of: a. Deposit Part of concession contracts for the Government's geothermal prior to the enactment of Act No. 27 of 2003 about Geothermal. b. Dues and Dues concession contract for the production of geothermal heat after the enactment of Act No. 27 of 2003 about Geothermal. (4) the Data referred to in paragraph (2) delivered the longest 10 (ten) working days after receipt of the complete documents in the form of: a. a deduction factor the United Nations reimbursement of value added tax (VAT) and tax areas and Regional Retribution (PDRD) Mining of oil and Gas per KKKS Geothermal and mining per entrepreneurs who accounted for SDA PNBP Mining Oil and Gas and Geothermal Mining data Mining using the UN realization of petroleum and Natural Gas Mining and Geothermal the previous fiscal year; b. letter of determination of the area of manufacturer and basic counting part area SDA Mining petroleum and Natural Gas Mining and Geothermal for each province, district, and city period of the fiscal year concerned; and c. data estimation of distribution of revenue and the Government's entitlement to SDA KKKS per Mining Petroleum and Gas and per SDA Mining entrepreneurs to Heat the Earth. Article 9 (1) based on the launched set out in legislation regarding the NATIONAL BUDGET: www.djpp.kemenkumham.go.id 2013, no. 1278 of 11 a. Minister of forestry publishes the letter designation area manufacturer and the basis of calculating the part producing area SDA PNBP Forestry fiscal year concerned; and b. the Minister of marine and Fisheries compiled supporting data and basic calculations PNBP SDA Fisheries budget years concerned. (2) a letter of assignment referred to in subsection (1) a letter delivered by the Ministry of forestry to the Ministry of finance in particular the Director-General of Financial Equalization no later than sixty (60) days prior to the fiscal year in question. (3) supporting Data and the basis of calculation of the SDA PNBP Fisheries as referred to in paragraph (1) letter b submitted by the Minister of marine and Fisheries to the Minister of finance in particular the Director-General of Financial Equalization no later than sixty (60) days prior to the fiscal year in question. Article 10 (1) in the event there are changes to the data as follows: a. UN acceptance of the plan, the acceptance of PPh Pasal 21 and PPh WPOPDN, UN and incentives as referred to in article 4 paragraph (1); b. acceptance plan excise tax Tobacco Results referred to in article 5 paragraph (1) letter b; or c. the approximate data SDA PNBP Petroleum Mining and Gas and geothermal KKKS per per the businessman referred to in article 8 paragraph (2), the change of the data in question was delivered by the Director General of tax, Customs General Director, or the Director General of the budget to the Director General of Financial Equalization no later than October of the financial year in question. (2) in case there are changes to the data as follows: a. a letter of determination of the area of the basic calculations of manufacturer and part producing regions for petroleum and Mining SDA Gas, Geothermal and mining as referred to in article 6 paragraph (1); b. regional assignment letter basic counting parts manufacturer and producer of SDA PNBP Forestry areas as referred to in article 9 paragraph (2) letter a; or c. the supporting Data and the basis of calculation of the SDA PNBP Fisheries referred to in article 9 paragraph (1) letter b, www.djpp.kemenkumham.go.id 2013, no. 1278 12 changes to the data in question delivered by Minister of energy and Mineral resources, Minister of forestry, Minister of Marine and fisheries or to the Minister of finance in particular the Director-General of Financial Equalization no later than October of the financial year in question. (3) changes in the data referred to in paragraph (1) and paragraph (2) is caused by: a. changes to STATE BUDGET; b. changes in the area of producing and/or basis of calculation section producing area and SDA SDA PNBP DBH; and/or c. wrong count. Paragraph 3 Prognosis realization of tax receipt section 11 (1) the Director General of Taxes do calculations: a. UN acceptance of the realization of prognosis of oil and gas and geothermal; and b. prognosis PPh Pasal 21 acceptance of realization and the PPh WPOPDN per kabupaten/kota. (2) the UN'S acceptance of oil and natural gas realizations Prognosis as referred to in paragraph (1) letter a specified based on: a. the UNITED NATIONS incurred the Government's oil and natural gas; and b. UNITED NATIONS oil and natural gas are paid directly by the bank to the KKKS perception. (3) the UN Oil borne Government referred to in paragraph (2) letter a is oil & gas paid through UN balance transfer funds from oil and gas Account to bank account of perception. (4) UN acceptance of oil and natural gas realizations Prognosis as referred to in paragraph (2) is also based on: a. the UNITED NATIONS oil and natural gas from the area of land (onshore) per KKKS per district/city; and b. UNITED NATIONS oil and natural gas from the offshore waters of the area (offshore) oil & gas and the UN from the body of the Earth per KKKS. (5) UN acceptance of the realization of Prognosis of geothermal as referred to in paragraph (1) letter a specified per entrepreneur per kabupaten/kota. www.djpp.kemenkumham.go.id


2013, no. 1278 13 (6) realization of Prognosis of acceptance referred to in paragraph (1) is communicated by the Director General of taxes to the Director General of Financial Equalization no later than the first week of October the budget year concerned. Paragraph 4 Prognosis Realization Admittance of the State Not to tax natural resources article 12 (1) the Minister of energy and Mineral resources, Minister of forestry, and the Minister of marine and Fisheries performs the calculations acceptance SDA PNBP realization of prognosis are dibagihasilkan in the corresponding budget for each province, kabupaten/kota manufacturer. (2) calculation of the realisation of the prognosis of the acceptance referred to in paragraph (1) is done through reconciliation of data between the Ministry of energy and Mineral resources, the Ministry of forestry and the Ministry of marine and fisheries of the Ministry of finance, and producing regions, except for DBH SDA fisheries. (3) the realization of Prognosis of acceptance referred to in paragraph (1) is delivered by the Minister of energy and Mineral resources, Minister of forestry, and the Minister of marine and Fisheries to the Minister of finance in particular the Director-General of Financial Equalization no later than the first week of October the budget year concerned. (4) the results of the reconciliation of the data referred to in subsection (2) is poured in a news event that reconciliation was signed by representatives of the Ministry of energy and Mineral resources, the Ministry of forestry and the Ministry of marine and Fisheries and the Ministry of finance with the manufacturer. Article 13 (1) the Director General of oil and Gas of the Ministry of energy and Mineral resources prognosis lifting realization of calculating Oil and Gas in the corresponding budget for each province, kabupaten/kota manufacturer. (2) the Director General of the new Renewable Energy and energy conservation the Ministry of energy and Mineral resources prognosis of production realization of calculating the Earth's heat in the corresponding budget for each province, kabupaten/kota manufacturer. www.djpp.kemenkumham.go.id 2013, no. 1278 14 (3) realization of prognosis Calculation referred to in paragraph (1) and paragraph (2) was done through reconciliation of data between the Ministry of energy and Mineral resources of the Ministry of Finance and the manufacturer. (4) the results of the reconciliation of the data referred to in paragraph (3) was poured in a news event that reconciliation was signed by representatives of the Ministry of energy and Mineral resources of the Ministry of Finance and the manufacturer. (5) the lifting realization of Prognosis of petroleum and Natural Gas referred to in subsection (1) is communicated by the Director General of oil and Gas of the Ministry of Energy and Mineral resources, to the Director General budget and Director General of Financial Equalization no later than the third week of September the budget year concerned. (6) Geothermal production realization of Prognosis as referred to in paragraph (2) presented by the Director General of the new Renewable Energy and energy conservation the Ministry of Energy and Mineral resources, to the Director General budget and Director General of Financial Equalization no later than the third week of September the budget year concerned. (7) the head of a unit of Work Implementing Specific business activities Upstream Oil and Gas (oil & gas SKK) convey the prognosis distribution revenue and Government entitlement per year budget KKKS is concerned to the Director-General of the budget no later than the third week of September the budget year concerned. Article 14 (1) based on the lifting realization of prognosis of petroleum and Gas, Geothermal production realization of prognosis, prognosis and the distribution of revenue and Government entitlement per KKKS as stipulated in article 13 paragraph (5), subsection (6) and subsection (7), the Director General of Budget calculating: a. prognosis realization PNBP SDA Mining petroleum and Natural Gas Mining per KKKS; and b. prognosis realization PNBP SDA Geothermal Mining per entrepreneur. (2) the realization of Prognosis PNBP SDA as referred to in paragraph (1) already takes into account the tax deduction factor data and other charges. (3) the realization of Prognosis PNBP SDA referred to in subsection (1) is communicated by the Director General of the budget to the Director General of Financial Equalization no later than the first week of October the budget year concerned. www.djpp.kemenkumham.go.id 2013, no. 1278 15 paragraph 5 the realization of tax revenue, Excise Tobacco Results, and acceptance of the State Not to tax natural resources Article 15 (1) the Director General of Taxation deliver data UN acceptance and realization of income tax Article 21 and the PPh WPOPDN per kabupaten/kota to the Director General of Financial Equalization the longest one (1) week after the results of the examination of financial statements issued by the Government Agency Financial Examiners. (2) the Director General of customs and Excise Customs acceptance of the results of realization of the conveying of tobacco per kabupaten/kota to the Director General of Financial Equalization the longest one (1) week after the results of the examination of financial statements issued by the Government Agency Financial Examiners. (3) the Minister of energy and Mineral resources, Minister of forestry, Minister of marine and fisheries, and the Director General of the budget delivered a SDA PNBP realization of mining Oil and Gas, Geothermal Mining, General mining, forestry, and fisheries to the Minister of finance in particular the Director-General of Financial Equalization no later than one (1) week after the results of the examination of financial statements issued by the Government Agency Financial Examiners. The third part of the determination of the estimated allocation of Paragraph 1 Results in tax funds for the building of the Earth and article 16 (1) UN DBH consists of: a. the UNITED NATIONS part of the province/district/city; b. the cost of the poll PBB Section provincial/district/city; c. UNITED NATIONS To Align district/city; and d. an incentive the United Nations. (2) Upon acceptance of the U.N. plan as referred to in article 4 paragraph (1) letter a. Directorate General of Financial Equalization approximity allocation in mean DBH UN as in paragraph (2) letter a, letter b, and the letter c. www.djpp.kemenkumham.go.id 2013, no. 1278 16 (3) of the Directorate General of Tax Incentive magnitude approximity of the UNITED NATIONS referred to in subsection (1) the letter d. (4) an estimate of the allocation of DBH UN part of the province/district/city and the cost of the UN Vote as mentioned on paragraph (1) letter a and letter b is calculated based on the plan's acceptance of the UN that is assigned per region. (5) the cost of the poll PBB Section provincial/district/municipality referred to in subsection (1) letter b calculated in accordance with the provisions of the legislation and the percentage of division between the province and kabupaten/kota. (6) the UN For DBH for kabupaten/kota referred to in subsection (1) the letter c was calculated amounted to 6.5% (six comma five percent) of the plan's acceptance of the UNITED NATIONS and distributed evenly to all kabupaten/kota. (7) UN Incentives referred to in paragraph (1) letter d distributed to district/city that the realization of the Rural sector and the UN acceptance of urban in the budget previously reached/exceeded the target. (8) the percentage of division between the province and kabupaten/kota referred to in subsection (5) are listed in the annex which is an integral part of part of the regulation of the Minister. Article 17 (1) a quantity of incentive the UNITED NATIONS as stipulated in article 16 paragraph (7) set of 3.5% (three comma five percent) of the plan the U.N. acceptance of the corresponding fiscal year and is calculated with the following conditions: a. 35% (thirty-five percent) distributed evenly to the kabupaten/kota that are entitled to incentives; and b. 65% (sixty-five per cent) was distributed by a formula to the kabupaten/kota that are eligible for the incentive. (2) the Formula referred to in paragraph (1) letter b are set as follows: UN = Incentive (20% x RPSLR) + (20% x RPRP) + (15% x RSLRP) + (15% x RNRP) + (10% x RLW) + (10% x CPR) + (10% x RJPM) Description: RPSLR = the ratio of the percentage difference in the realization of the UN'S acceptance of more Rural sector/region concerned against Urban plan acceptance by www.djpp.kemenkumham.go.id


2013, no. 1278 17 total percentage difference more the realization of Rural sector UN acceptance/acceptance of the plan against the entire Urban area of the recipient of the incentive. RPRP = the ratio of the percentage of the realization of the Rural sector/UN acceptance of the Urban area in question against the Ordinance of the staple of his taxes with the total percentage of the realization of the Rural sector UN acceptance/Urban tax principal Ordinance against all the recipients an incentive. RSLRP = the ratio of the difference in the realization of the UN'S acceptance of more Rural sector/region concerned Urban against Rural sector UN acceptance plan/Urban area is concerned with the total difference in the realization of the UN'S acceptance of more Rural/Urban sector toward acceptance of the UN plan of Rural/Urban sectors throughout the area the recipient an incentive. RNRP = nominal ratio UN acceptance of the realization of the Rural sector/region concerned with Urban total realization of the nominal acceptance of UN sector Rural/Urban areas throughout the recipient an incentive. RLW = the ratio of the area of the concerned areas with a total land area of the whole area of the recipient of the incentive. CPR = the ratio of the total population of the area corresponding to the total population of the entire area of the recipient of the incentive. RJPM = the ratio of the number of inhabitants of poor areas corresponding to the total number of the poor population of the whole area of the recipient of the incentive. (3) the percentage difference in the realization of the UN'S acceptance of more Rural sector/region concerned against the Urban plan of the receipt referred to in subsection (2) is limited at most 20% (twenty percent). (4) the percentage of the realization of the Rural sector UN acceptance/Urban against the subject matter referred to in subsection (2) is limited at most 100% (one hundred percent). www.djpp.kemenkumham.go.id 2013, no. 1278 18 Article 18 (1) calculation of the approximate DBH UN appropriations referred to in article 16 paragraph (1) letter a and letter b for oil & gas sector and UNITED NATIONS Geothermal is done with the following conditions: a. the UNITED NATIONS oil and natural gas onshore and geothermal ditatausahakan based on the location and position of the object is further divided for tax in accordance with the provisions of the legislation; and b. UNITED NATIONS oil and natural gas offshore oil & gas and the UN body the Earth ditatausahakan per kabupaten/kota using the formula and further divided in accordance with the provisions of the legislation. (2) the Formula referred to in paragraph (1) letter b are defined as follows: a. for UNITED NATIONS oil and natural gas are covered by the Government using the formula: Description: JP = Population LW = Area = Original Income PAD area. b. oil and gas to the United Nations who is paid directly by the bank to the KKKS perception using the formula: (3) the calculation of the UNITED NATIONS and the United Nations offshore oil & gas oil and gas body Earth per kabupaten/kota from the UN Oil borne Government set as follows: a. 10% (ten percent) used the formula as set forth in paragraph (2) letter a; and b. 90% (ninety percent) is divided proportionally in accordance with the UNITED NATIONS oil and natural gas realizations of the previous fiscal year. (4) in the case of the UNITED NATIONS oil and natural gas realizations prognosis data referred to in article 11 paragraph (1) letter a not delivered in accordance with the time limit referred to in article 11 paragraph (6), a proportion that is used as intended in paragraph (1) letter b using the plan's acceptance of the UN oil and gas fiscal year before. www.djpp.kemenkumham.go.id 2013, no. 1278 19 article 19 (1) the ratio of the number of inhabitants as referred to in article 18 paragraph (2) letter a, is calculated by dividing the population of each district/cities with a total population of the entire district/city. (2) the ratio of total area referred to in Article 18 paragraph (2) letter a, is calculated by dividing the total area of each county/city with the total area of the whole district/city. (3) the inverse Ratio of the PAD as stipulated in article 18 paragraph (2) letter a, is calculated by dividing the inverse PAD each kabupaten/kota with total inverse PAD the whole district/city. (4) the ratio of the lifting Gas as stipulated in article 18 paragraph (2), calculated by dividing the Oil lifting each kabupaten/kota producer with a total lifting of the entire oil and gas-producing district/city. Article 20 (1) Data on population, area, and PAD as stipulated in article 18 paragraph (2) letter a is the data used in the calculation of the DAU for the fiscal year in question. (2) the use of lifting oil and gas data referred to in article 19 paragraph (4) is implemented with the following conditions: a. the estimated allocation for oil and gas using the data the UN lifting of oil and gas a year earlier prognosis of the Ministry of energy and Mineral resources; and b. to change the estimated allocation of UN oil & gas oil and gas lifting realization using the data of the previous year from the Ministry of energy and Mineral resources. Paragraph 2 funds for income tax Article 21 Results Based plan acceptance PPh as mentioned in article 4 paragraph (1) letter b, Directorate General of Financial Equalization approximity PPh Pasal 21 DBH allocation and PPh WPOPDN with the percentage apportionment in accordance with the provisions of the legislation. www.djpp.kemenkumham.go.id 2013, no. 1278 20 Article 22 (1) Approximate DBH UN appropriations referred to in article 16 paragraph (2) and the estimated allocation of DBH PPh Pasal 21 and PPh WPOPDN as stipulated in article 21 set with regulation of the Minister of finance most longer than 30 (thirty) days after receipt of the acceptance of the UN plan and plan acceptance PPh Pasal 21 and PPh WPOPDN as referred to in article 4 paragraph (2). (2) in the event of acceptance of the plan referred to in article 4 paragraph (1) differ significantly with the realization of the acceptance of the previous year, the determination of the approximate DBH allocations referred to in subsection (1) may be adjusted with the realization of the acceptance of the previous years. (3) in the event of acceptance of the UN plan and plan acceptance PPh Pasal 21 and PPh WPOPDN not delivered in accordance with the time limit referred to in article 4 paragraph (2) letter a, the calculation of an approximate allocation of DBH DBH UN and PPh Pasal 21 and PPh WPOPDN can be done based on the data the UN reception and data acceptance PPh Pasal 21 and PPh WPOPDN the previous year. (4) in case of realization of prognosis acceptance PPh Pasal 21 and PPh WPOPDN not delivered in accordance with the time limit referred to in article 11 paragraph (6), the statutes of their estimated allocation of DBH PPh Pasal 21 and PPh WPOPDN became the basis of the distribution of DBH PPh Pasal 21 and PPh WPOPDN on quarter IV. Paragraph 3 funds for Excise Tobacco Results Results of article 23 (1) Directorate General of Financial Equalization setting allocation DBH CHT per province based on formula apportionment as follows: DBH CHT per-province = (58% x CHT) + (38% x TBK) + (2% x HDI) Description: CHT = the percentage of the realization of tax receipts a provincial tobacco results the previous year against the realization of the acceptance of the results of the national tobacco excise TBK = persetase average production of dried tobacco a province during the last three years against an average production of dried tobacco national HDI = the percentage of the inverse index construction man a province the previous year against the inverse of the human development index of the recipient provinces whole Excise tobacco results www.djpp.kemenkumham.go.id 2013, no. 1278 21 (2) allocation of DBH CHT per province referred to in subsection (1) is delivered by the Minister of finance in particular the Director-General to the Governor's financial Balances to be used as the basis for apportionment to the province, kabupaten/kota in each province concerned at least 14 (fourteen working days) after receipt of the acceptance of the results of the Tobacco Excise realization as stipulated in article 5 paragraph (2). Article 24 (1) based on DBH CHT allocation per province as referred to in article 11 paragraph (2), the Governor assigns DBH variable tax receipt based on the CHT and/or production of tobacco in each kabupaten/kota manufacturer. (2) In allocating DBH CHT as referred to in paragraph (1), the Governor may add other variables which contribute directly towards the acceptance of the tax. (3) based on DBH CHT allocation per kabupaten/kota producers as referred to in paragraph (1), the Governor set a division of DBH CHT with the following conditions: a. 30% (thirty per cent) for the province in question; b. 40% (forty percent) to kabupaten/kota in question; and c. 30% (thirty per cent) for other district/city. (4) the Division of DBH CHT to other kabupaten/kota referred to in paragraph (2) Letter c is done evenly or using a variable associated with an indicator of the level of social welfare. (5) the Division and allocation of quantities for CHT DBH Division provinces and kabupaten/kota in the province in question set out in the regulations of the Governor. Article 25 (1) the Governor conveyed the determination of the Division of DBH CHT as stipulated in article 24 paragraph (3) to the Minister of finance in particular the Director-General of Financial Equalization with copy to the bupati/walikota on its territory no later than the second week of December of the previous financial year. (2) the Minister of finance providing approval of the determination of the Division of DBH CHT per kabupaten/kota that are submitted by the Governor. www.djpp.kemenkumham.go.id


2013, no. 1278 22 (3) the approval of the Minister of finance referred to in subsection (2) is based upon the evaluation of the results of conformity determination of the Governor over the Division of the DBH CHT per kabupaten/kota is against the provisions of subdivision as set forth in the provisions of the legislation. (4) in the event that the Governor did not convey the Ordinance Division DBH CHT per kabupaten/kota in accordance with the time limit referred to in subsection (1), the Minister of Finance set Division based on the proportion of the Division the previous year. (5) the approval of the Minister of finance referred to in subsection (2) and Division of assignment referred to in subsection (4) set out in the regulation of the Minister of finance no later than December of the previous financial year. Paragraph 4 funds for the result Mining natural resources of petroleum and Natural Gas Article 26 (1) based on the following data: a. letter of determination of calculation and the basis of producing area is part of the regional producer of petroleum and Mining SDA Gas, as referred to in article 6 paragraph (3); and b. the estimated data SDA PNBP Petroleum Mining and Gas per KKKS as stipulated in article 8 paragraph (2), the Director General of Financial Equalization approximity SDA PNBP allocation of mining Petroleum and Natural Gas-producing region of per. (2) in the case of petroleum Mining SDA PNBP and Gas per KKKS includes two regions or more, then the calculation of the estimated allocation of SDA PNBP Mining Petroleum and Natural Gas referred to in subsection (1) is done with the following conditions: a. for the petroleum-producing region, PNBP per calculated based on the ratio of prognosis lifting the petroleum-producing region per type per petroleum multiplied by PNBP per KKKS per type of oil; b. to gas-producing area, PNBP per calculated based on the ratio of prognosis lifting gas-producing area multiplied by the per PNBP per KKKS; and www.djpp.kemenkumham.go.id 2013, no. 1278 23 c. for petroleum and natural gas sourced from PT Pertamina EP, PNBP per area ratio calculated by producing prognosis lifting oil and gas producing area multiplied by the per PNBP per KKKS. (3) based on an estimate of the allocation of SDA PNBP Petroleum Mining and Gas-producing regions per, Director General of Financial Equalization approximity SDA DBH allocation of mining Oil and Gas to provinces, districts, and cities in accordance with the provisions of the laws-invitation. (4) an estimate of the allocation of Petroleum Mining SDA DBH and Gas referred to in subsection (3) are defined by regulation of the Minister of Finance of not longer than 30 (thirty) days after receipt of the data referred to in subsection (1). Paragraph 5 funds for the result Mining natural resources Geothermal article 27 (1) calculation of the DBH SDA Mining contract for Geothermal geothermal concessions before the enactment of Act No. 27 of 2003 is implemented with the following conditions: a. based on the following data: 1. a letter of determination of calculation and the basis of producing regions part of the regional Geothermal Mining SDA producers referred to in article 6 paragraph (3); and 2. Data Mining Geothermal SDA PNBP per entrepreneur as stipulated in article 8 paragraph (2), the Director General of Financial Equalization approximity allocation PNBP SDA Mining Geothermal producing per district. b. an estimate of the allocation of SDA PNBP Geothermal Mining per area producers as referred to in letter a are calculated based on the ratio of part-producing area multiplied by PNBP per entrepreneur. c. based on the estimated allocation of SDA PNBP Mining Natural Gas-producing regions per, Director General of Financial Equalization approximity allocation DBH SDA Geothermal Mining to the province, district, and city in accordance with the provisions of the legislation. www.djpp.kemenkumham.go.id 2013, no. 24 d 1278. An estimate of the allocation of DBH SDA Geothermal Mining as stated on the letter c are defined by regulation of the Minister of Finance of not longer than 30 (thirty) days after receipt of the data referred to in subparagraph a. (2) calculation of the DBH SDA Mining contract for Geothermal geothermal concessions after the enactment of Act No. 27 of 2003 is implemented with the following conditions: a. based on the following data: 1. a letter of determination of calculation and the basis of producing regions part of the regional Geothermal Mining SDA producers referred to in article 6 paragraph (3); and 2. Data Mining Geothermal SDA PNBP per entrepreneur as stipulated in article 8 paragraph (2), the Director General of Financial Equalization approximity allocation DBH SDA Geothermal Mining to provinces, districts, and cities. b. an estimate of the allocation of DBH SDA Geothermal Mining to the province, district, and city as referred to in paragraph (1) established by regulation of the Minister of Finance of not longer than 30 (thirty) days after receipt of the data referred to in subparagraph a. Paragraph 6 funds for the results of the Public Mining natural resources, forestry, and fisheries Article 28 (1) based on the following data: a. letter of determination of the area of the basic calculations of manufacturer and part producing area for the SDA General mining as referred to in article 6 paragraph (4); b. regional assignment letter basic counting parts manufacturer and producer of SDA PNBP Forestry areas as referred to in article 9 paragraph (2); and c. the supporting data and the basis of calculation of the SDA PNBP Fisheries referred to in article 9 paragraph (3), Directorate General of Financial Equalization approximity allocation DBH SDA General mining forestry and fisheries to the provinces, districts, and cities. www.djpp.kemenkumham.go.id 2013, no. 1278 25 (2) an estimate of the allocation of DBH SDA General mining, forestry and fisheries to the provinces, districts, and cities as referred to in paragraph (1) established by regulation of the Minister of Finance of not longer than 30 (thirty) days after receipt of the data referred to in paragraph (1). Article 29 (1) determination of the approximate DBH SDA allocation as referred to in article 26 paragraph (4), article 27 paragraph (1) letter d and paragraph (2) letter b, and article 28 paragraph (2) may be made with regard to the rationalization of the realization of the area most under PNBP per three (3) years. (2) the determination of the approximate DBH SDA allocations referred to in subsection (1) may be set under the pagu set out in legislation regarding the NATIONAL BUDGET. The fourth part of the changes the estimated allocation of article 30 (1) in the event of a change of plans: a. a tax receipt and allocation changes resulting in PNBP DBH in the legislation regarding the BUDGET Changes is greater than or equal to 10% (ten percent); b. realization of prognosis acceptance PPh Pasal 21 and PPh WPOPDN; c. prognosis PNBP SDA which resulted in changes to the allocation of DBH SDA exceeds 5% (five percent) of the estimated allocation nationally; d. changes in the data base and producing area calculation part producing area and SDA SDA PNBP DBH; and/or e. error count, Directorate General of Financial Equalization may make changes to the estimated allocation of DBH. (2) change the approximate DBH allocation as referred to in paragraph (1) established by regulation of the Minister of Finance of not longer than 30 (thirty) days after receipt of the data referred to in article 10, the realization of prognosis of acceptance referred to in article 11 paragraph (6), prognosis realization as stipulated in article 12, paragraph (3) and prognosis SDA PNBP realization as stipulated in article 14 paragraph (3). www.djpp.kemenkumham.go.id 2013, no. 1278 of 26 (3) realization of prognosis in the case referred to in article 12 paragraph (3) and prognosis SDA PNBP realization as stipulated in article 14 paragraph (3) is not delivered, the Director General may make changes to the balance of the estimated allocation of DBH SDA SDA PNBP realization of prognosis based on semester II in the implementation of the STATE BUDGET and Semester Reports results of reconciliation with the Ministry concerned. Article 31 (1) an estimate of the allocation of DBH or DBH allocation estimates changes to base the distribution of DBH in one fiscal year. (2) the procedures for channelling DBH is governed by regulation of the Minister of finance. The fifth part of the allocation of funds for realization of the Calculation Results of article 32 (1) based on data for the realization of the acceptance referred to in Article 15, the Directorate General of Financial Equalization perform calculation of the realisation of the allocation of DBH for each province and kabupaten/kota. (2) calculation of the realisation of the allocation of the DBH was done through reconciliation mechanisms between the Directorate of Financial Equalization with related ministries/units. (3) in case of realization of the allocation of DBH larger than the estimated allocation and/or change the approximate DBH allocation, there is Less Pay DBH. (4) in case of realization of the DBH allocation smaller than the estimated allocation and/or change the estimated allocation of DBH DBH Pay, there are more. (5) Less Pay DBH as intended in paragraph (3) may include less default on acceptance of calculation of previous years PNBP newly identified areas penghasilnya. (6) for less Pay DBH delivered by the Directorate General of Financial Equalization to the Directorate General of the budget for the budgeted in the legislation regarding the NATIONAL BUDGET or law regarding STATE BUDGET changes. (7) More Pay DBH as referred to in paragraph (4) be taken into account with the allocation of the next budget year DBH. www.djpp.kemenkumham.go.id


2013, no. 1278 27 (8) allocation of More pay and Less Pay DBH for each province and district/city set by regulation of the Minister of finance. CHAPTER IV the GENERAL ALLOCATION of FUNDS Considered part of Budgeting Article 33 (1) Directorate General of Financial Equalization composing Indication Needs funds and Fund Expenditure Plan national DAU after coordinating with the Agency's fiscal policy and the Directorate General of budget. (2) the preparation of the Indicative Funding Needs and Spending Funds Plan national DAU as referred to in paragraph (1), among others, consider: a. the estimated needs of national DEFENSE ACQUISITION UNIVERSITY pagu; and b. the policy related Government launched national DAU. (3) an indication of the need of funding national DAU delivered by Director General of Financial Equalization to the Director-General of the budget to be used as the basis of preparation of the Indicative Fund Spending Needs of the General Treasurer of the State. (4) the national plan of Spending Funds DAU delivered by Director General of Financial Equalization to the Director General of the budget to be used as the basis for preparing the draft law on STATE BUDGET. (5) submission of an indication of the need of funds and Fund Expenditure Plan national DAU as mentioned on paragraph (3) and subsection (4) includes the changes launched budget due to change of plans of acceptance within the country. (6) Delivery Indication Needs funds and Expenditure of funds Plan national DAU as mentioned on paragraph (3) and subsection (4) is carried out in accordance with the provisions of laws-invitation. Article 34 (1) an indication of the need of funds and Fund Plan Expenditures DAU set at least 26% (twenty six per cent) of the Domestic Income Neto set out in legislation regarding the NATIONAL BUDGET. www.djpp.kemenkumham.go.id 2013, no. 1364 of 28 (2) Domestic Income Neto as intended in paragraph (1) constitutes acceptance of the country comes from taxes and not taxes after the country's acceptance is reduced by dibagihasilkan to the region. (3) the proportion of DAU for the province and kabupaten/kota are set in accordance with the provisions of the legislation. The second part of the provision of Data of article 35 (1) the head of the Central Bureau of statistics convey the data base the calculation of the DAU that includes: a. population; b. human development index (HDI); c. gross Regional domestic product (GDP) per capita; and d. Overpriced Index construction (IKK). to the Minister of finance no later than July of the previous fiscal year. (2) the Minister of the Interior conveyed the code and data of the administrative regions of the province and kabupaten/kota to the Minister of finance no later than July of the previous fiscal year. (3) the head of Geospatial Information Agency delivering the data area of the waters of the province and kabupaten/kota to the Minister of finance no later than July of the previous fiscal year. (4) the Director General of Financial Equalization setting up funds for data results, the original Income areas, total spending, and the salaries of civil servants the slowest Region in July of the previous fiscal year. The third part of the calculation and determination of the Allocation of article 36 (1) DAU for an area allocated by using the formula: Description: the allocation of Public Funds = DAU www.djpp.kemenkumham.go.id 2013, no. 1278 of 29 CF = Fiscal Gap AD = Basic Allocation (2) the fiscal Gap as mentioned in subsection (1) is calculated by the formula: Description: CF = Fiscal Gap Fiscal Needs = KbF KpF = Fiscal Capacity (3) basic Allocation as referred to in subsection (1) is calculated based on the estimated amount of the salaries of civil servants. (4) the fiscal needs of the Areas measured/calculated based on the total shopping area averages, population, area, the human development index, gross Regional domestic product per capita, and Overpriced Index Construction, using the formula: Description: KbF = TBR = Total Fiscal Needs Spending average IP = index Population IW = Area = IKK Index Index Overpriced Construction = Inverse of IPDRB human development index = index of per capita gross Regional domestic product (GDP) per capita ,,,, and is the weight of each variable that is determined based on the results of statistical tests. (5) the fiscal capacity of the area is the sum of the original Revenue area and DBH with formula: Description: KpF = Fiscal Capacity PAD = Original Income Area SDA DBH = Fund For natural resource Outcomes DBH = Tax funds for the results of the Tax www.djpp.kemenkumham.go.id 2013, no. 1278 30 (6) of the variables referred to in subsection (3), subsection (4), and subsection (5) is used by the Director General of Financial Equalization in order to calculate the allocation of DAU for the province City, district, and on the basis of the weighting and a certain percentage set out taking into account the level of financial equalization between regions. (7) the results of the calculation of the allocation to the provinces of DAU, district, and city based Fund Plan Expenditures for national DEFENSE ACQUISITION UNIVERSITY using the formula referred to in subsection (1) is delivered by the Government to the House of representatives at the time of the discussion of level I the financial Memorandum and draft laws concerning the STATE BUDGET. (8) based on the launched set out in legislation concerning the allocation of the STATE BUDGET and the results of the deliberations of the DAU for the province, district, and city as referred to in paragraph (7), DAU allocations for each of the provinces, districts, and cities are defined by regulation of the President. Chapter V SPECIAL ALLOCATION FUNDS Considered part of Budgeting Article 37 (1) Directorate General of Financial Equalization composing Indication Needs funds and Fund Plan Expenditures DAK after coordinating with the Agency's fiscal policy, Directorate General of the budget, and the ministries/related agencies. (2) the preparation of the Indicative Funding needs of DAK as mentioned on paragraph (1), among others, considers: a. an estimate of the allocation of DAK in the medium term development framework; and b. the development allocation of DAK in previous years. (3) an indication of the need of funds NOT delivered by Director General of Financial Equalization to the Director-General of the budget to be used as the basis of preparation of the Indicative Fund Spending Needs of the General Treasurer of the State. (4) Fund Plan Expenditures DAK delivered by Director General of Financial Equalization to the Director General of the budget to be used as the basis for preparing the draft law on STATE BUDGET. www.djpp.kemenkumham.go.id 2013, no. 1278 31 (5) submission of an indication of the need of funds and Fund Plan Expenditures DAK as referred to in paragraph (3) and subsection (4) is carried out in accordance with the provisions of laws-invitation. Article 38 (1) an estimate of the allocation of DAK as stipulated in article 37 paragraph (2) letter a among others calculated based on economic growth and inflation. (2) the preparation of the plan Funds Expenditure DAK as stipulated in article 37 paragraph (1) is specified according to the field of DAK, among others, taking into account: a. an indication of the need of funds; b. national priorities contained in the Government's work plan; c. the level of absorption of the respective field of DAK in previous years; d. proposed funding needs for each field of DAK from ministries/agencies; and e. the new areas proposed for funded from DAK. The second part of the provision of Data Article 39 (1) the Minister/Chairman of related institutions deliver: a. the cantonal data as the basis for the calculation of specific criteria; and b. indeksteknis as the basis of calculation of technical criteria. to the Minister of finance no later than July of the previous fiscal year. (2) the Director General of Financial Equalization setting up data DBH, DAU, the original Income areas, the salaries of civil servants of the region, and the realization of absorption of DAK slowest month of July of the previous fiscal year. The third part of the calculation and determination of the Allocation of article 40 (1) Directorate General of Financial Equalization perform calculations of the allocation of DAK per field for each region based on the plan of Fund Expenditure DAK per field as stipulated in article 37 paragraph (1). www.djpp.kemenkumham.go.id 2013, no. 1278 32 (2) the calculation of the allocation of DAK per field for each area referred to in subsection (1) is done through the stages: a. determination of the specific areas that receive DAK; and b. the determination of the allocation of DAK magnitudes of each region. (3) the determination of the specific areas which receive the DAK allocation DAK magnitudes and defining their respective areas as referred to in paragraph (2) letter a and letter b is carried out based on the general criteria, specific criteria, and technical criteria. Article 41 (1) General Criteria referred to in article 40 paragraph (3) was formulated on the basis of financial ability is reflected in areas of general acceptance after the GRANT is reduced by the civil servant salary shopping area. (2) the financial ability of the area referred to in subsection (1) is calculated through Fiscal Index Neto (IFN). (3) Fiscal Index Neto (IFN) as referred to in paragraph (2) a region is calculated based on the financial abilities of the concerned regions divided by the average regional financial capability nationwide. Article 42 (1) the specific criteria referred to in article 40 paragraph (3) was formulated on the basis of: a. the provisions of legislation regulating the conduct of the special autonomy province of Papua and West Papua Provinces; and b. the characteristics of areas that include the areas lagging behind, coastal areas and Islands, the area of land border with other countries, and areas prone to disaster. (2) the characteristics of the area as referred to in paragraph (1) letter b is computed using the cantonal Index (IKW). Article 43 (1) Technical Criteria referred to in article 40 paragraph (3) was compiled on the basis of indicators of special activities that will be funded from DAK. (2) Technical Criteria referred to in paragraph (1) be formulated through a technical Index (IT) by the Minister/Chairman of the institution concerned. www.djpp.kemenkumham.go.id


2013, no. 1278 33 Article 44 (1) the determination of the specific areas that receive DAK as stipulated in article 40 paragraph (2) letter a is based on the following matters: a. the area which has a Fiscal Index Neto (IFN) below the average Index of fiscal Neto (IFN) national; b. areas in accordance with the provisions of the laws governing the invitation-organization of the special autonomy province of Papua and West Papua Provinces; c. the lagging regions; d. Fiscal Territory with the index area (IFW) is above the average Index in the fiscal area (IFW) national; or e. the regional Fiscal Technical Territory with the index (IFWT) is above the average Fiscal Index Technical Area (IFWT) nationwide. (2) the fiscal Area Index (IFW) as referred to in paragraph (1) the letter d is the sum of Fiscal Index inversion Neto (IFN) and the cantonal Index (IKW). (3) Technical Area Fiscal Index (IFWT) as referred to in paragraph (1) the letter e is the sum of the index in the fiscal area (IFW) and Technical (IT) Index. Article 45 (1) the determination of the allocation of DAK magnitudes each area referred to in article 40 paragraph (2) letter b are determined based on weighted DAK per field for each area divided by the weight of DAK per field for the whole area multiplied by the pagu DAK per field. (2) Weighting DAK per field as referred to in paragraph (1) are assigned based on the technical Area Fiscal Index (IFWT) multiplied by the index of Overpriced construction (IKK). (3) Technical Area Fiscal Index (IFWT) as referred to in paragraph (2) is the sum of the index in the fiscal area (IFW) and Technical (IT) Index. Article 46 (1) the results of the calculation of the allocation based on the determination of DAK allocation quantities and areas for each of the areas referred to in article 40 is submitted by the Government to the House of representatives at the time of the discussion of level I the financial Memorandum and draft laws concerning the STATE BUDGET. www.djpp.kemenkumham.go.id 2013, no. 1278 34 (2) based on the launched set out in legislation regarding the NATIONAL BUDGET and the results of the discussion referred to in subsection (1), the allocation of DAK for each area defined by regulation of the Minister of finance. CHAPTER VI SPECIAL AUTONOMY FUNDS and FUND ADJUSTMENT of article 47 (1) the Director General of Financial Equalization composing Indication Needs funds and Fund of Fund Expenditure Plans special autonomy and funding adjustments, comprising: a. an indication of the need of funds and Fund Plan Expenditures special autonomy Funds; b. indication of the need of funds and Fund Plan Expenditures TP Teachers PNSD and DTP PNSD Teachers; c. Indication Needs funds and Fund Plan Expenditures BOSS; and d. an indication of the need of funds and Fund Plan Expenditures DID, after coordinating with the Directorate General of the budget and fiscal policy. (2) an indication of the need of a Special Autonomy Fund and Fund of funds the adjustment referred to in subsection (1) is communicated by the Director General of Financial Equalization to the Director-General of the budget to be used as the basis of preparation of the Indicative Fund Spending Needs of the General Treasurer of the State. (3) a plan of special autonomy Fund Spending Funds and funds the adjustment referred to in subsection (1) is communicated by the Director General of Financial Equalization to the Director-General of the budget to be used as the basis for preparing the draft law on STATE BUDGET. (4) submission of an indication of the needs of the Fund and the Fund of Fund Expenditure Plans special autonomy and funding Adjustments as referred to in paragraph (2) and paragraph (3) including changes launched budget due to the change of the country's acceptance of the plan. (5) submission of an indication of the needs of the Fund and the Fund of Fund Expenditure Plans special autonomy and funding Adjustments as referred to in paragraph (2) and paragraph (3) was carried out in accordance with the provisions of the legislation. www.djpp.kemenkumham.go.id 2013, no. 1278 35 special autonomy Funds Considered Part of article 48 (1) an indication of the need of funds and Fund Plan Expenditures special autonomy Fund as stipulated in article 47 paragraph (1) letter a include: a. Funds Special Autonomous Province of Papua and West Papua Provinces; and b. the Aceh province special autonomy Fund. (2) an indication of the need of funds and Fund Plan Expenditures special autonomy Fund referred to in subsection (1) is calculated with the following conditions: a. a Special Autonomy Fund for the provinces of Papua and West Papua Provinces special autonomy Fund for Aceh province each the equivalent of 2% (two percent) of national DAU pagu; and b. Additional funds for Petroleum SDA Results amounted to 55% (fifty-five percent) and Gas for 40% (forty percent) of the country comes from acceptance SDA SDA petroleum and Gas from concerned after the province reduced by taxes and other charges. Article 49 (1) the results of the calculation of the Special Autonomy Funds allocation as referred to in article 48 paragraph (2) presented by the Government to the House of representatives at the time of the discussion of level I the financial Memorandum and draft laws concerning the STATE BUDGET. (2) based on the launched set out in legislation regarding the NATIONAL BUDGET and the results of the discussion referred to in subsection (1), the allocation of special autonomy Fund set by regulation of the Minister of finance. The second part of the teaching profession Benefits civil servants area of article 50 (1) an indication of the need of funds and Fund Plan Expenditures TP PNSD Teachers as stipulated in article 47 paragraph (1) letter b composed based on the proposal of the Ministry of education and culture. www.djpp.kemenkumham.go.id 2013, no. 1278 36 (2) an indication of the need of funds and Fund Plan Expenditures TP PNSD Teachers referred to in subsection (1) is calculated based on the number of teachers already certified profession PNSD multiplied by the base salary. (3) Fund Plan Expenditures TP PNSD Teachers referred to in subsection (1) is delivered by the Government to the House of representatives at the time of the discussion of level I the financial Memorandum and draft laws concerning the STATE BUDGET. Article 51 (1) the results of the deliberations of the PNSD Teacher TP allocation referred to in article 50 paragraph (3) is used by the Ministry of education and culture as the basis for the calculation of allocations for the province of PNSD Teacher TP, County, and city. (2) the calculation of allocations referred to in subsection (1) includes taking into account the existence of the less pay or more default on channeling TP Teachers PNSD at the previous fiscal year. (3) the results of the calculation of the allocation of Teachers for the province of PNSD TP, district, and city as referred to in paragraph (2) presented by the Minister of education and culture to the Minister of finance in particular the Director-General of Financial Equalization longest 10 (ten) days after the laws on STATE BUDGET set. (4) based on the launched set out in legislation regarding the NATIONAL BUDGET and the results of the calculation referred to in paragraph (3), the allocation of Teachers for the province of PNSD TP, district, and City set with regulation of the Minister of finance. The third part of the extra funds Income teachers are civil servants Area of article 52 (1) an indication of the need of funds and Fund Plan Expenditures DTP Teachers PNSD as stipulated in article 47 paragraph (1) letter b composed based on the proposal of the Ministry of education and culture. (2) an indication of the need of funds and Fund Plan Expenditures DTP PNSD Teachers referred to in subsection (1) is calculated based on the number of teachers who have not yet certified profession PNSD multiplied by the allocation of additional funds income per person per month in accordance with that set forth in the law on STATE BUDGET of the previous year. (3) Fund Plan Expenditures DTP Teachers PNSD referred to in subsection (1) is delivered by the Government to the House of representatives at the time of the discussion of level I the financial Memorandum and draft laws concerning the STATE BUDGET. www.djpp.kemenkumham.go.id 2013, no. 1278 37 Article 53 (1) the results of the deliberations of the allocation of DTP Teachers PNSD as stipulated in article 52 paragraph (3) is used by the Ministry of education and culture as the basis for the calculation of the allocation of DTP Teachers PNSD to provinces, districts, and cities. (2) the calculation of allocations referred to in subsection (1) includes taking into account the existence of the less pay or more default on the channelling of DTP Teachers PNSD at the previous fiscal year. (3) the results of the calculation of the allocation of DTP Teachers PNSD to provincial, district, and city as referred to in paragraph (2) is submitted to the Minister of finance in particular the Director-General of Financial Equalization longest 10 (ten) days after the laws on STATE BUDGET set. (4) based on the launched set out in legislation regarding the NATIONAL BUDGET and the results of the calculation referred to in paragraph (3), the allocation of DTP Teachers PNSD to provincial, district, and City set with regulation of the Minister of finance. The fourth part of article 54 School Operational Assistance (1) an indication of the need of funds and Fund Plan Expenditures BOSS as stipulated in article 47 paragraph (2) Letter c is compiled based on the proposal of the Ministry of education and culture. (2) an indication of the need of funds and Fund Plan Expenditures BOSS referred to in subsection (1) consists of: a. an indication of the need of funds and Fund Plan Expenditures BOSS; and b. an indication of the need of funds and Fund Expenditure Plan reserve fund boss. (3) an indication of the need of funds and Fund Plan Expenditures BOSS referred to in paragraph (2) letter a is calculated based on the number of students multiplied by unit cost per student. (4) an indication of the needs of the Fund and the Fund's Spending Plan reserve fund BOSS as referred to in paragraph (2) letter b calculated based on projected changes in the number of students from the original estimate in the budget year concerned. www.djpp.kemenkumham.go.id


2013, no. 1278 38 of article 55 (1) of the plan Funds Spending the BOSS as stipulated in article 54 paragraph (1) is delivered by the Government to the House of representatives at the time of the discussion of level I the financial Memorandum and draft laws concerning the STATE BUDGET. (2) the results of the deliberations of the allocation of the BOSS referred to in subsection (1) is used by the Ministry of education and culture as the basis for the calculation of the allocation of the boss to each region. (3) the calculation of the allocation of the BOSS as referred to in paragraph (2) includes taking into account the existence of further default on channeling the BOSS on the previous fiscal year. (4) the results of the calculation of the allocation of the BOSS for each area referred to in paragraph (2) presented by the Minister of education and culture to the Minister of finance in particular the Director-General of Financial Equalization longest 10 (ten) days after the laws on STATE BUDGET set. (5) based on the launched set out in legislation regarding the NATIONAL BUDGET and the results of the calculation referred to in paragraph (4), the allocation of BOSSES for each area defined by regulation of the Minister of finance. Part five of the regional Incentive Funds Article 56 Drafting Indication Needs funds and Funds Spending Plans DID as stipulated in article 47 paragraph (1) letter d, among others, consider the estimated needs and Government policies DID pagu related pagu DID. Article 57 (1) the calculation of the allocation criteria DID the main and performance criteria. (2) the main criteria referred to in paragraph (1) established based on: a. the timeliness of delivery of local regulations regarding a GRANT; and b. the Agency Financial Examiner opinion financial statements of local government. www.djpp.kemenkumham.go.id 2013, no. 1278 39 (3) of the Performance Criteria as referred to in subsection (1) includes Financial Performance Criteria, Performance Criteria and criteria of education, economic performance and welfare. (4) the results of the calculation of the performance based on the criteria referred to in paragraph (3) to generate the value of the performance area. (5) the value of the performance of the area referred to in subsection (4) are used as the basis for determining the Weights area. (6) the allocation of DID an area calculated by Weighting the area referred to in subsection (5) is multiplied by the plan of Spending Funds DID nationwide. Article 58 (1) allocation of nationally based on the results DID the calculations referred to in Article 57 paragraph (6) submitted by the Government to the House of representatives at the time of the discussion of level I the financial Memorandum and draft laws concerning the STATE BUDGET. (2) the results of the deliberations of the allocation DID as mentioned on paragraph (1) is used by the Directorate General of Financial Equalization as the basis for the calculation of allocation DID for their respective regions. (3) based on the launched set out in legislation regarding the NATIONAL BUDGET and the results of the discussion referred to in subsection (2), the allocation DID for each of the areas defined by regulation of the Minister of finance. CHAPTER VII miscellaneous PROVISIONS Article 59 in case there are policies in the legislation on STATE BUDGET-related appropriations budget Transfer to areas other than those provided for in this regulation of the Minister, the pengalokasiannya is set individually through the regulation of the Minister of finance. CHAPTER VIII PROVISIONS COVER Article 60 at the time of this Ministerial Regulation entered into force, the regulation of the Minister of finance Number 165/FMD. 07/2012 about Allocating a budget Transfer to the area revoked and declared inapplicable. www.djpp.kemenkumham.go.id 2013, no. 1278 40 Article 61 of this Ministerial Regulation went into effect on January 1, 2014. In order for the cognizance, ordering announcements this Ministerial Regulation with its placement in the news of the Republic of Indonesia. Established in Jakarta on November 1, 2013, FINANCE MINISTER of the REPUBLIC of INDONESIA, MUHAMAD CHATIB BASRI Enacted in Jakarta on November 1, 2013, the MINISTER of LAW and HUMAN RIGHTS REPUBLIC of INDONESIA, AMIR SYAMSUDDIN www.djpp.kemenkumham.go.id 2013, no. 1278 www.djpp.kemenkumham.go.id 41