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Regulation Of The Minister Of Finance Number 161/fmd. 07/2011 2011

Original Language Title: Peraturan Menteri Keuangan Nomor 161/PMK.07/2011 Tahun 2011

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STATE NEWS
REPUBLIC OF INDONESIA


REGULATIONS OF THE REPUBLIC OF INDONESIA FINANCIAL MINISTER
NUMBER 161 /PMK.07/ 2011
ABOUT
THE ALLOCATION IS UNDERPAID FOR THE TAX YIELD AND
FUNDING FOR THE 2009 BUDGET YEAR TOBACCO EXCISE AND THE 2010 BUDGET YEAR ALLOCATED IN THE COUNTRY ' S REVENUE AND SPENDING BUDGET CHANGES IN THE 2011 BUDGET YEAR


WITH THE GRACE OF THE ALMIGHTY GOD

FINANCE MINISTER OF THE REPUBLIC OF INDONESIA,

Weighing: that in order to establish Alocation Less Pay for Tax and Fund Results for the Excise Results of Tobacco Year 2009 and 2010 for provincial and county/city areas that have been allocated in Law Number 10 Year 2010 on Budget and State Shopping of the Budget Year 2011 as amended by Act No. 11 of 2011, need to establish the Financial Minister Regulation on Alocation Less Pay Fund Share Tax Results and Funds For the Excise Results of the 2009 Budget Year and the 2010 Budget Year Allocated in the State Budget Revenue and Shopping Budget Year 2011;

Given: 1. The Number 7 Act 1983 on Income Taxes (State Sheet Of The Republic Of Indonesia 1983 Number 50, Additional Gazette Republic Of Indonesia Number 3263) as has been several times amended last with Act No. 17 of the Year 2000 (Indonesian Republic of Indonesia Year 2000 Number 127, Additional Gazette of the Republic of Indonesia Number 3985);
2. Law No. 12 Year 1985 on Earth Taxes and Buildings (State Sheet of the Republic of Indonesia Year 1985 Number 68, Additional Gazette Republic of Indonesia Number 3312) as amended by Law Number 12 Year 1994 (sheet of State of the Republic of Indonesia in 1994 No. 62, Additional Gazette of the Republic of Indonesia Number 3569);
3. Act No. 11 of 1995 on Excise (Sheet of State of the Republic of Indonesia 1995 Number 76, Additional Gazette Republic of Indonesia 3613) as amended by Law No. 39 of 2007 (Republic of State Sheet) Indonesia Year 2007 Number 105, Additional Gazette of the Republic of Indonesia 4755);
4. Act No. 21 of 1997 on the Customs Acquisition of the Right Lands and Buildings (State Sheet of the Republic of Indonesia in 1997 No. 44, Additional Gazette Republic of Indonesia Number 3688) as amended by Law Number 20 Years 2000 (sheet State Of The Republic Of Indonesia 2000 Number 130, Additional Gazette Republic Of Indonesia Number 3988);
5. Law Number 33 Year 2004 on Financial Balance Between the Central Government and the Regional Government (State Sheet Indonesia Year 2004 Number 126, Additional Gazette Republic of Indonesia Number 4438);
6. Law No. 10 Year 2010 on Budget and State Shopping of the Budget Year 2011 (Sheet Country Indonesia Year 2010 Number 126, Additional Gazette Republic of Indonesia Number 5167) as amended by Law Number 11 Of 2011 (Sheet State Of The Republic Of Indonesia In 2011 Number 81, Additional Leaf Of State Republic Of Indonesia Number 5233);
7. Government Regulation Number 16 Year 2000 on the Partition of the Reception of the Earth Tax and Buildings Between the Central and Regional Governments (State Sheet of the Republic of Indonesia Year 2000 Number 36);
8. Government Regulation Number 55 of 2005 on the Balancing Fund (State of the Republic of Indonesia 2005 No. 137, Additional Gazette of the Republic of Indonesia Number 4575);
9. Presidential Decree No. 56/P of 2010;
10. Finance Minister Regulation Number 126 /PMK.07/ 2010 on the Implementation and Accouncability of the Transfer Budget to the Regions;

DECIDED:

establish: Finance Minister 's Regulation on Allocation Of Less Pay For Tax Results And Funds For The 2009 Budget Year' s Excise Results And The 2010 Budget Year Allocated In Revenue And Shopping Budgets THE COUNTRY CHANGES THE YEAR OF BUDGET 2011.

Section 1
Allocation Less-Paid For Tax Results and Funds For Tobacco Results Year 2009 and Budget Year 2010 as specified in Act Number 10 of the Year 2010 on the State Budget and Shopping Budget Year 2010. The 2011 Budget as amended by Law No. 11 of 2011 was as large as Rp73.382.802.600,00 (seventy-three billion three hundred and eighty-two million eight hundred and two thousand six hundred rupiah) with details:
a. Less pay Fund Share of the Income Tax (PPh) Section 25 and Section 29 of the Tax Person Tax (WPOPDN) and PPh Article 21 of the Budget Year 2010 amounted to Rp22,659.520.860.00 (twenty-two billion six hundred and fifty-nine million five. Hundred and twenty thousand eight hundred sixty-rupiah);
b. Less pay Fund for the Earth Tax Results and the Central Government Parts Building distributed to the county and city of the 2009 Budget Year amounted to Rp653.322.393.00 (six hundred and fifty-three million three hundred and two thousand three hundred and nine thousand and thirty-two thousand. Thirty-three rupiah);
c. Less pay Fund for the Earth Tax Results and Regional Parts of the Budget Year 2009 amounted to Rp270.865.618.00 (two hundred and seventy million eight hundred and sixty-five thousand six hundred and eighteen rupiah);
d. Less pay for the Fund for the Cost of the Earth Tax and the Buildings of the 2009 and 2010 Budget Years of Rp7.221.662.095.00 (seven billion two hundred and twenty-one million six hundred and sixty-five thousand rupiah);
e. Less pay Fund for the Customs Enforcement Results of the Land and Building sections of the Central Government distributed to the county and city of Budget Year 2009 amounted to Rp48,322.248.00 (forty-eight million three hundred and twenty-two thousand two hundred forty-eight rupiah); and
f. Less pay Fund for the Excise Results of the 2009 Tobacco Results amounted to Rp42.529.109.386.00 (forty-two billion five hundred and twenty-nine million three hundred and eighty-six rupiah).

Article 2
(1) Unpay Funds for the Results of Article 25 and Section 29 of the WPOPDN and the PPOPDN Section 21 Year 2010 as referred to in Section 1 of the letter a is as set forth in Appendix I which is inseparable from The Regulation of the Minister of Finance.
(2) Unpay Funds for the Earth Tax Results and the Central Government Parts Building distributed to the district and city of the Budget Year 2009 as referred to in Section 1 of the letter b is as set forth in the Appendix II is inseparable from this Regulation of the Finance Minister.
(3) Alocations Less Pay for the Earth Tax and Regional Buildings of the Budget Year 2009 as referred to in Article 1 of the letter c is as set forth in Annex III which is inseparable from the Regulation of the Minister This financial.
(4) Alocation Less Funding for the Cost of the Earth Tax and Budget Year 2009 and the 2010 Budget Year as referred to in Article 1 of the letter d is as set forth in Appendix IV of which it is not be integral to this Financial Minister ' s Regulation.
(5) The Allocation Of Less-paid Funds for the Rights of the Rights of the Rights of the Land and the Building Parts of the Central Government distributed to the district and the city of the Budget Year 2009 as referred to in Article 1 of the letter e is as listed in the inseparable Appendix V of this Regulation of the Minister of Finance.
(6) The Allocation Of Underpaid Funds For The 2009 Budget Year Tobacco Excise As referred to in Article 1 of the letter f is as set forth in Annex VI inseparable from the Regulation of this Minister of Finance.

Article 3
Special Allocation Less-Paid For The Earth Tax and Building A Central Government Section distributed to the district/city of the Budget Year 2009 as referred to in Article 2 of the paragraph (2), for Tangerang Regency by Rp10.639.095.00 (ten million six hundred and thirty-nine thousand ninety-five rupees) and Tangerang City of Rp15,999,089.00 (fifteen million nine hundred ninety-nine thousand eighty-nine rupiah) were reckoned with excess. The 2008 Budget Year presentation amounted to Rp73.246.413.00 (seventy-three) A million two hundred and forty-six thousand four hundred and thirty-three rupees.

Section 4
(1) The Alocation Allocation Less Pay for Taxes and Funds For the Customs Results of the 2009 and 2010 Budget Results as referred to in Article 1 was executed at once, most slowly in December 2011.
(2) The Alocation Service Less Pay for Tax and Fund Results for the Excise Results of the 2009 Budget Year and the 2010 Budget Year is implemented in accordance with the provisions of the laws.

Section 5
The Regulation of the Minister of Finance came into effect on the date of promulcity.
For everyone to know it, order the authoring of the Regulation of the Minister of Finance with its placement in the News of the Republic of Indonesia.


Specified in Jakarta
on October 4, 2011
FINANCE MINISTER
REPUBLIC OF INDONESIA,



AGUS D. W. MARTOWARDOJO
promulred in Jakarta
on 4 October 2011
MINISTER OF LAW AND HUMAN RIGHTS
REPUBLIC OF INDONESIA,


PATRIALIS AKBAR