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Back NEWS REPUBLIC of INDONESIA No. 201, 2011 REGULATIONS the MINISTER of FINANCE of the REPUBLIC of INDONESIA NUMBER 72/PMK.07/2011 ABOUT GENERAL GUIDELINES and the ALLOCATION of ADDITIONAL FUNDS INCOME TEACHERS CIVIL SERVANT AREA to the AREA of the PROVINCE, district, and CITY YEAR 2011 budget with the GRACE of GOD ALMIGHTY the MINISTER of FINANCE of the REPUBLIC of INDONESIA, Considering: that in order to implement the policy of improvement of earnings for teachers of regional civil servants as stipulated in Act No. 10 of 2010 about the budget of the State Expenditures and revenues of the fiscal year 2011, need to establish the regulation of the Minister of finance about the General guidelines and the allocation of additional funds Income Teachers civil servant Area To the area of the province, district, and City Year 2011 budget;
Remember: 1.  Act No. 20 of 2003 on the national education system (State Gazette of the Republic of Indonesia Number 78 in 2003, an additional Sheet country number 4301);
2. Law Number 32 of 2004 concerning Regional Government (State Gazette of the Republic of Indonesia Number 125 of 2004, an additional Sheet of the Republic of Indonesia Number 4437) as it has several times changed with Act No. 12 of 2008 (State Gazette of the Republic of Indonesia Number 59 in 2008, an additional Sheet of the Republic of Indonesia Number 4844);
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 in 2004, an additional 126 Sheet Number country number 4438);
4. Act No. 14 of 2005 about the teachers and professors (State Gazette of the Republic of Indonesia Number 157 in 2005, an additional Sheet of the Republic of Indonesia Number 4586);
5. Act No. 10 of 2010 about the budget revenue and Expenditure of the State fiscal year 2011 (State Gazette Rebuplik Indonesia in 2010 Number 126, an additional Sheet of the Republic of Indonesia Number 5167);
6. 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);
7. Presidential regulation Number 52 in 2009 about the Extra Income For civil servants;
8. Presidential Decree Number 56/P in 2010;
Decide: define: REGULATION of the MINISTER of FINANCE ABOUT the GENERAL GUIDELINES and the ALLOCATION of ADDITIONAL FUNDS INCOME TEACHERS CIVIL SERVANT AREA to the AREA of the PROVINCE, district, and CITY FISCAL YEAR 2011.
Article 1 (1) the funds of the additional Earnings for teachers of regional civil servants, hereinafter abbreviated Teacher PNSD, allocated to provinces, districts, and cities to improve their performance and well-being Guru PNSD.
(2) teachers of PNSD recipients as referred to in paragraph (1) is a teacher of PNSD who have yet to get the perks of the profession in accordance with the provisions of the legislation.
(3) additional funds Income Teachers PNSD Year 2011 budget is Rp 250,000.00 (two hundred and fifty thousand dollars) per person per month, calculated from the date of January 1, 2011.
Article 2 (1) additional funds Income Teachers PNSD fiscal year 2011 is a component Transfer into the area in the budget of the State Expenditures and revenues of the fiscal year 2011.
(2) additional funds Income Teachers PNSD is part of regional income budgeted income and Expenditure in the budget of the regional fiscal year 2011 and/or Budget income and Expenditure the area Changes the fiscal year 2011.
(3) additional funds Income Teachers PNSD provided for the area through publishing Checklist of implementation of the budget of the fiscal year 2011 Budget Part 999.05 burden (Transfer to the Accounting System).
(4) the details of the allocation of additional funds Income Teachers PNSD for each region of the province, district, and the city is as listed in Annex I which is not an integral part of the regulation of the Minister of finance.
Article 3 (1) Channelling the funds Income Teachers PNSD implemented by way of balance transfer from the State General Treasury Account to Cash account in the General area.
(2) additional funds Income Teachers PNSD channeled in Quarter (three-month), namely: a. the first quarter was done in the last week in March 2011;

b. the second quarter performed on the last Sunday in June 2011;

c. third quarter done in the last week of September 2011;

d. Fourth Quarter done in the last week of November 2011.
(3) Additional remittances of earnings first quarter, second quarter, third quarter, Fourth Quarter and as referred to in paragraph (2) each carried a 1/4 (satuperempat) of the allocation as contained in Annex I are an integral part of the regulation of the Minister of finance.
(4) the channelling of additional funds first quarter Earnings as referred to in paragraph (2) letter a is done after local authorities report the realization of the second Semester of the extra funds Income Teachers PNSD fiscal year 2010.
Article 4 (1) additional funds Income Teachers PNSD paid as many as 12 (twelve) months a year and do not include for the 13th month (thirteen).
(2) local government is obliged to pay additional funds Income to each Teacher PNSD as follows: a. Additional Earnings for the first quarter of PNSD Teachers paid at the latest in April 2011;

b. Additional Earnings for the second quarter of PNSD Teachers paid at the latest in July 2012;

c. Additional Earnings for the third quarter PNSD Teachers paid at the latest in October 2011; and d.  Additional Earnings for the fourth quarter of PNSD Teachers paid at the latest in December 2012.
(3) list the payment calculation on additional funds Income Teachers PNSD loaded in a separate calculation list from the parent payroll every month.
(4) the payment of additional funds Income Teachers referred to in paragraph (3) subject to the income tax of article 21 in accordance with the provisions of the legislation in the field of taxation.
Article 5 (1) in the event that additional funds Income Teachers PNSD who have channeled from the Central Government did not suffice the needs referred to in article 4 paragraph (1), the local Government can carry out optimization of absorption of funds that were distributed by means of: a. the payment based on the number of months; or b.  Payment is based on a certain percentage of salary subject to base the calculation of allowances each teacher profession, (2) in case there is still residual additional funds Income Teachers PNSD after realization of payment first quarter then the remainder of these funds being launched Enhancer second quarter funding, the remaining funds in the second quarter into the third quarter funding pagu enhancer, and the remaining funds in the third quarter into the Fourth Quarter funding pagu Enhancer.
(3) the rest of the funds Income Teachers PNSD after Fourth Quarter payment realization must be returned to the General Treasury Account State.
Article 6 (1) local government is obliged to submit a report realization of payments funds Income teachers ' Finance Ministers to PNSD cq. Directorate General of Financial Equalization and the Minister of national education in Semiannual.
(2) the payment Realisation Report additional funds Income Teachers PNSD delivered with the following conditions: a. the report realization of First Semester consists of Reports first quarter and Second Quarter Report in 2011 and submitted no later than the first week of August 2011;
b. report on the realization of the second Semester consists of Reports third quarter and Fourth Quarter Report in 2011 and submitted at the latest on the last week of January 2012; and c.  Report a duplicate payment is made in the realization of 2 (two), consisting of: 1) the number of teachers who have received the PNSD extra funds Income Teachers PNSD, along with the total amount of the payout, organized in the format example realization of Payments as listed in annex II which are an integral part of the regulation of the Minister of finance;
2) number of teachers the PNSD deserve but have not received additional funds Income Teachers PNSD, along with the total amount of the deficiency payment, organized in the format example Deficiency Payments as listed in Annex III which is an integral part of the regulation of the Minister of finance;
3) recap of the realisation of the payment of additional funds Income Teachers PNSD Per Semester both Report the realization of the first half or the second half, Realisation Report compiled according the example format Recapitulation Per Semester as listed in Annex IV that an integral part of the regulation of the Minister of finance;
4) Include Payment Realization softcopy, lack of payment, and the recapitulation Per Semester are made according the example format as outlined in Figure 1), Figure 2) and the number 3 above);
5) include a copy of the letter of Tax Deposit (CNS) on income tax Article 21 which has been legalised by the tax service Office (KPP) or the Office of the Ministry of State Treasury (KPPN) local; and 6) in the event that there is still residual additional funds Income Teachers PNSD as listed in article 5 paragraph (6) of the Fourth Quarter after payment is executed, the local government is obliged to Deposit Refund letter included shopping (SSPB) over the rest of the funds in question to return in December 2011 or Not Deposit Tax letter (SSBP) for a refund in January 2012 which has been legalised by Bank Giro recipient Zip/perception of the deposit.
Article 7

(1) report on the realization of the first half became one of the basic consideration for the Ministry of national education and the Ministry of finance in the reconciliation of data the amount of funding and the number of teachers the PNSD deserve extra funds Income Teachers PNSD which will be held in mid-August.
(2) the results of the reconciliation of the data referred to in subsection (1) at least contain information concerning: a. the number of teachers who have received the PNSD extra funds Income Teachers first half of 2011 and their difference is less or more difference in First Semester Payment Realisation Report;
b. an estimate of the number of teachers the PNSD is entitled to additional funds Income Teachers fiscal year 2011 along with the amount of funding that is needed until the end of 2011;
c. the number of teachers who are eligible but not yet PNSD get partially or completely the funds Income Teachers fiscal year 2010 along with amounts of their funding;
d. the number of teachers who are eligible but not yet PNSD get partially or completely the additional fiscal year 2009 Earnings Tutor along with the amount of funding; and e.  Estimates of the number of teachers the PNSD entitled to Extra Income Teachers fiscal year 2012 along with the amount of funding that is needed until the end of 2011;
(3) the results of the reconciliation of the data referred to in paragraph (1) and paragraph (2) be input to the Ministry of national education in drafting plans for the allocation of additional funds Income Teachers PNSD fiscal year 2012.
(4) the plan of allocation of additional funds Income Teachers PNSD fiscal year 2012 as referred to in paragraph (3) recommended to the Ministry of finance in particular the Directorate General of Financial Equalization.
Article 8 imposition of sanctions upon the obligation of delivery payment Realisation Report additional funds Income Teachers PNSD fiscal year 2011 are as follows: 1. The local government recipients of funds are not delivered a report on the realization of the first half with trimmings, penalized in the form of Additional Income distribution delays Teacher PNSD Fourth Quarter of 2011;
2. Local Government recipients of funds are not delivered a report on the realization of the second half with trimmings, be penalized in the form of Additional Income distribution delays Teacher PNSD next fiscal year's First Quarter.
Article 9 implementation of oversight of the payment of additional funds Income Teachers PNSD exercised by functional supervisory apparatus according to the provisions of legislation.

Article 10 regulation of Ministry of finance started to take effect on the date of promulgation.

In order to make everyone aware of it, ordered the enactment of these Regulations the Minister of finance with its placement in the news of the Republic of Indonesia.

Established in Jakarta on April 5, 2011 MINISTER of FINANCE of the REPUBLIC of INDONESIA, AGUS MARTOWARDOJO D.W. Enacted in Jakarta on April 5, 2011 MINISTER of LAW and HUMAN RIGHTS Republic of INDONESIA, PATRIALIS AKBAR