STATE NEWS
REPUBLIC OF INDONESIA
REGULATIONS OF THE REPUBLIC OF INDONESIA FINANCIAL MINISTER
NUMBER 47 /PMK.07/ 2011
ABOUT
GOVERNANCE OF THE GOVERNMENT LOAN SOLUTION
AREAS TO THE GOVERNMENT THROUGH THE CUTTING SANCTIONS
THE GENERAL ALLOCATION FUND AND/OR FUNDS FOR THE RESULTS
WITH THE GRACE OF THE ALMIGHTY GOD
FINANCE MINISTER OF THE REPUBLIC OF INDONESIA,
Weigh: a. that in order to carry out the provisions of Article 41 paragraph (3) of the Government Regulation No. 54 of 2005 on Regional Loans, the Minister of Finance has established the Regulation of the Finance Minister Number 129 /PMK.07/ 2008 on the Tata Way of Implementation Of Sanctions Deductions of General appropriation Funds and/or Funds For Results In its Outcomes with Regional Loan from the Central Government;
B. that with respect to the letter of the above and in order to adjust the needs and development of the lending management of the area sourced from the current Government, it is seen as necessary to make a refinement of the manner of the implementation of the sanctions cutting the General Alocation Fund and/or the Fund For the Results in relation to the Regional Loan of the Central Government by replacing the Regulation of Finance Minister Number 129 /PMK.07/ 2008 referred to;
c. that under consideration as referred to in the letter a and the letter b, need to establish the Finance Minister's Regulation on the Order of the Completion of the Local Government Loan to the Government through the Allocation Cut-up Sanctions General and/or Fund For Results;
Given: 1. Law No. 33 Year 2004 on Financial Balance Between the Central Government and the Local Government (State Gazette Indonesia Year 2004 Number 126, Additional Gazette Republic of Indonesia Number 4438);
1. Government Regulation Number 54 Year 2005 on Regional Loan (State Sheet Indonesia 2005 Number 136, Additional Gazette Republic of Indonesia Number 4574);
2. Presidential Decree No. 56/P of 2010;
DECIDED:
Establish: FINANCIAL MINISTER ' S REGULATION ON THE TERMS OF THE SOLUTION OF THE SOLUTION OF AN AREA GOVERNMENT LOAN TO THE GOVERNMENT THROUGH SANCTIONS CUTTING THE GENERAL ALLOCATION FUND AND/OR FUNDING FOR RESULTS.
BAB I
UMUM CONDITIONS
Section 1
In this Financial Minister Regulation, which is referred to by:
1. The Central Government, subsequently called the Government, is the President of the Republic of Indonesia which holds the power of the government of the Republic of Indonesia as referred to in the Basic Law of the Republic of Indonesia in 1945.
2. The Autonomous Region, which is next called the Regions, is a unity of law society that has the boundaries of the region of authority governing 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.
3. The Local Government, which is next called the Pemda, is the governor, regent, or mayor and the area ' s device as an element of the organizing government of the area.
4. The Regional Government Loan, henceforth called the Pemda Loan, is all transactions that result in the Pemda receiving some money or receiving money-worth benefits so that the Pemda is charged with the obligation to pay back.
5. Government Investment Center, which is next abbreviated PIP, is the Government Investment Board in the form of a working unit that has the duty and responsibility of carrying out Government Investments based on the policies set by the Minister Finance.
6. General Alocation Fund, which is further abbreviated DAU, is a fund sourced from Revenue Budget and State Shopping allocated with the goal of structuring inter-regional financial capabilities to fund the needs of the inner regions. Skeletal order decentralization.
7. Funding For Results, which is further abbreviated DBH, is a fund sourced from Revenue Budget and State Shopping allocated to the Regions based on the percentage number to fund the needs of the area in order to perform Decentralization.
8. Tunggshall are the number of Pemda Loan Obligations consisting of principal obligations, interest, fines, and/or other charges, which have not been paid by the Pemda and have passed the due date, as per the terms of the loan agreement text.
9. Physical Capacity is an overview of the financial capabilities of each Region that is mirrored through the general acceptance of the Regional Revenue and Shopping Budget (excluding special allocation funds, emergency funds, old loan funds, and other admissions that Its use is restricted to finance certain expenses) to finance government duties after being reduced by employees ' spending and being associated with the poor population.
10.Users of the Budget User/Power Transfer User to the Regions, subsequently called PA/KPA, are the Minister of Finance or the power in charge of the management of the Transfer budget to the Regions.
The 11.1 Payment Request, which is further abbreviated to SPP, is a document published by the official responsible for the transfer of the transfer and delivered to the SPM's SPP/Signatory officials.
12.1 Pay Commands, which are further abbreviated as SPM, are documents published by PA/KPA or other officials appointed to cash the allocation of funds sourced from the Budget Implementation Filings List or other documents that You're welcome.
13.5 The Funds Warrant, further abbreviated to SP2D, is a warrant issued by the General Treasurer of State for the implementation of the expenditure of the State Budget and Shopping Budget by the SPM.
BAB II
THE SCOPE OF THE GENERAL ALLOCATION FUND CUTS
DAN/OR FUNDS FOR THE RESULTS
Section 2
(1) The sanction of the DAU and/or DBH deductions is imposed against Pemda which has Tunggakan on the obligations of the Pemda Loan sourced from the Government.
(2) The dissection of the DAU and/or DBH as referred to in paragraph (1) is counted as the completion of Tunggakan.
Section 3
The DAU and/or DBH-cut sanctions can only be imposed against the Pemda Loan which the loan agreement manuscript or its changes lists the provisions regarding the DAU and/or DBH deduction.
Section 4
(1) The Pemda loans sourced from the Government as referred to in Article 2 of the paragraph (1) are the Pemda Loans given through:
a. Finance Minister; or
B. Officials who are authorized or authorized by the Minister of Finance.
(2) The Pemda loans sourced from the Government as referred to in Section 2 of the paragraph (1) are derived from:
a. the funds allocated in the State Revenue and Shopping Budget, including the PIP-managed Government Investment Fund, domestic loan forwarding, foreign loan illumination; and
B. loan stemming from the Restructuring Fund ' s Account and Regional Development Account restructured.
(3) The Government investment fund as referred to in paragraph (2) the letter a sourced from:
a. State Revenue and Shopping Budget;
B. previous investment benefits;
C. Other party services managed by PIP include funds for bank financial institutions and non-bank financial institutions; and/or
D. The other sources are legitimate.
BAB III
MAGNIFICATION OF THE GENERAL ALLOCATION FUND
DAN/OR FUNDS FOR THE RESULTS
Section 5
(1) The rate of the DAU and/or DBH cuts is calculated as large as the amount of Tunggakan.
(2) The rate of the DAU and/or DBH deductions per year is set in certain percentage of DAU and/or DBH that will be channeled in the corresponding year.
(3) The rate of the DAU and/or DBH deductions as referred to in paragraph (2) is concerned with the Regional Fiscal Capacity in question.
(4) The fiscal capacity as referred to in paragraph (3) refers to the fiscal capacity set out in the Regulation of the Finance Minister governing regarding the area ' s fiscal capacity map.
Section 6
The DAU and/or DBH deductions per year as referred to in Article 5 are as follows:
a. by 20% (twenty per hundred) for the Regions with Very High Physical Capacity;
B. by 20% (twenty per hundred) for the Regions with High Fiscal Capacity;
c. at 15% (fifteen per hundred) for the Regions with a Medium Physical Capacity; and
D. by 10% (ten per hundred) for the Regions with Low Fiscal Capacity.
Section 7
(1) In the event the number of Tunggshall be greater than the rate of the cuts DAU and/or DBH per year calculated under the terms as referred to in Article 6, the DAU and/or DBH cuts are performed gradually for several years until the end of the term. with the entire Tunggwill be completed/repaid.
(2) The dissection of the DAU and/or DBH as referred to in paragraph (1) for the next year is calculated based on the Fiscal Capacity data and the amount DAU and DBH will be channeled for the concerned area in the corresponding budget year.
BAB IV
THE GENERAL ALLOCATION FUND CUTTING PROCEDURE AND/OR FUNDS FOR THE RESULTS
Section 8
(1) Directorate of Investment Management System-General Directorate General of the Treasury, PIP, or other unit in the Ministry of Finance environment authorized to administer debt to Pemda on reconciliation of loans with Pemda who is riding and fulfilling The requirements are defined in Section 3.
(2) Reconciliation as referred to in paragraph (1) is poured in the news of the reconciliation event and signed by the official representing the Directorate of Investment Management Systems General Directorate General of the Treasury, PIP, or any other unit in the environment Ministry of Finance and Pemda are riding.
(3) The news of the reconciliation event as referred to in paragraph (2), the least of which contains:
a. Pemda name;
B. the number and date of the loan agreement is concerned and its changes/amandemen; and
c. The number and details of Tunggakan.
Section 9
(1) Based on the news of the reconciliation event as referred to in Article 8, Director of the Investment Management System General of the Treasury on behalf of the Director General of the Treasury, Head of the PIP, the head of other units in the Ministry environment Finance authorities manage the receivable to Pemda deliver the DAU and/or DBH cuts requests as the completion of Tunggakan to the Director General of the Financial Balance c.q. Director of Financing and Regional Capacity.
(2) The DAU and/or DBH deductions letter as referred to in paragraph (1) at least contains the following things:
a. Pemda name will be sanctioned;
B. the number and date of the Pemda Loan Agreement is concerned and its change/amandemen;
c. The number and details of Tunggakan; and
D. bank name, account number, account name, and name of the account owner used to accommodate the DAU and/or DBH deductions funds.
(3) The DAU and/or DBH dismembering letter as referred to in paragraph (1) and paragraph (2) is attached to the document:
a. the news of the loan reconciliation event as referred to in Article 8;
B. A copy of the loan agreement and/or its changes;
c. coffee letter of the Governor/Regent/Mayor's statement approved by the Speaker of the Regional People's Representative Council (DPRD) regarding the willingness to be cut by DAU and/or DBH directly;
D. copy of the Governor/Regent's authorization coffee/Mayor has been approved by the Chairman of the DPRD to the Director General of the Financial Balance as the KPA Transfer to the Regions to bypass the DAU and/or DBH;
e. A copy of the DPRD Agreement on Pemda Loan;
f. Letter Of Absolute Responsibility.
Section 10
(1) Based on the DAU and/or DBH cutting request letter as referred to in Article 9, Director of the Financing and Capacity of the Daerah-Directorate General of Financial Balance on behalf of the Director General of the Financial Balance did the calculations DAU and/or DBH deductions per transfer period with regard to the maximum magnitude of the DAU and/or DBH deductions as referred to in Article 6 and Section 7.
(2) Based on the calculations as referred to in paragraph (1), the Director General of the Financial Balance on behalf of the Finance Minister publishes the DAU and/or DBH cut sanction decree for the budget year regarding the settlement The only one in charge is concerned.
(3) The DAU and/or DBH cut sanction warrants as referred to in paragraph (2) at least contain:
a. Pemda name is sanctioned;
B. the number and date of the loan agreement is concerned and its changes/amandemen;
c. number of Tunggshall;
D. the type of funds cut as a completion of Tunggakan;
e. zoom and the DAU and/or DBH cutting periods;
f. the details of the completion of the completion of the underlying Tunggwill, interest, fine, and other expenses; and
G. bank name, account number, account name, and name of the account owner used to accommodate the DAU and/or DBH deductions funds.
(4) The DAU and/or DBH cut sanction warrants as referred to in paragraph (2) are the basis for the implementation of the DAU and/or DBH cuts.
Section 11
(1) Based on the DAU and/or DBH withholding sanction terms as referred to in Section 10, PA/KPA Transfer to the Region or SPP issuer officials specified by PA/KPA carry out the DAU and/or DBH cutting sanctions by listing on the SPP DAU and/or DBH attachments.
(2) Based on the SPP as referred to in paragraph (1), the PA/KPA Transfer to the SPP region or the SPP tester and the SPM signage specified by the PA/KPA carries out the DAU and/or DBH cutting sanctions by listing on the SPM DAU attachment And/or DBH.
(3) In terms of the request for the DAU and/or DBH cuts are submitted by the Director of the Investment Management System General of the Treasury on behalf of the Director General of the Treasury, or the head of other units in the Ministry of Finance's environment Authorized to manage the debt to Pemda, then in the SPP and SPM attachments as referred to in paragraph (1) and paragraph (2), are listed:
a. Total DAU and/or DBH that are regional rights;
B. The DAU and/or DBH sections will be transferred to the Pemda account;
C. The DAU and/or DBH sections will be transferred to the State Public Cash Account as a arred completion.
(4) In terms of the request for the DAU and/or DBH deductions submitted by the PIP Head, then in the SPP and SPM attachments as referred to in paragraph (1) and paragraph (2), are listed:
a. Total DAU and/or DBH that are regional rights;
B. The DAU and/or DBH sections will be transferred to the Pemda account;
C. The DAU and/or DBH sections will be transferred to the PIP-managed account as a arred completion.
(5) The terms of the SPP and SPM publishing manner as referred to in paragraph (1) and paragraph (2) in accordance with the provisions of the laws.
Section 12
(1) SPM DAU and/or SPM DBH which lists the DAU and/or DBH cutting sanctions as referred to in Article 11 of the paragraph (2) is delivered to the Jakarta II State Treasury Service Office.
(2) Based on the SPM as referred to in paragraph (1), the Jakarta II State Treasury Service Office published the SP2D.
(3) The order of the SP2D publishing way as referred to in paragraph (2) is conducted in accordance with the provisions of the laws.
BAB V
ENTERPRISE, ACCOUNTING, AND REPORTING
Section 13
(1) For any implementation of the DAU and/or DBH deductions, the Director of the General Finance Directorate General of the Financial Balance Service on behalf of the Director General of the Financial Balance delivers the DAU and/or DBH cutting confirmation letter to Pemda concerned and Director of the Investment Management System General of the Treasury or Chief PIP or the head of another unit in the Ministry of Finance environment authorized to manage the debt to the Pemda.
(2) Director of the Investment Management System General of the Treasury or Chief of PIP or the head of another unit in the Ministry of Finance environment authorized to administer the receivably to Pemda answered the confirmation letter as referred to in paragraph (1) to the Director General of the Financial Balance.
Section 14
(1) Based on the DAU and/or DBH, SPM, and SP2D cut sanction warrants, the Director General of Financial Balance as the KPA Transfer to the Area conducts its enterprise, accounting, and reporting.
(2) Based on the DAU and/or DBH cutting confirmation letter as referred to in Article 13, Director of the Office of Investment Management General of the Treasury, Head of PIP, leader of other units in the Ministry of Finance authorized manage receivship to Pemda performing enterprise, accounting, and reporting.
(3) The order of the company, accounting, and reporting of Transfer to the Region and Government receivship to the Pemda resulting in DAU and/or DBH cuts as the completion of the Tunggakan as referred to in paragraph (1) and paragraph (2) is performed according to the terms of the IBM International Program. with the provisions of the laws.
BAB VI
CLOSING
Section 15
The further provisions required in order to conduct the Regulation of the Finance Minister are governed by the Regulation of the Director General of the Financial Balance.
Section 16
At the time of this Financial Ministerial Regulation, the Regulation of the Minister of Finance Number 129/PMK.07/2008 on the Tata Way of Implementing Sanction and/or Fund For Results in its Compliance with Regional Loan from the Government The center, revoked and declared does not apply.
Section 17
This Finance Minister ' s regulation starts to apply at an promulgated date.
In order for everyone to know it, order the authoring of this Finance Minister Regulation with its placement in the News of the Republic of Indonesia.
Set in Jakarta
on March 15, 2011
REPUBLIC OF INDONESIA FINANCE MINISTER,
AGUS D. W. MARTOWARDOJO
Promulgated in Jakarta
on March 15, 2011
MINISTER OF LAW AND HUMAN RIGHTS REPUBLIC OF INDONESIA,
THE PATRIALIST AKBAR
