REPUBLIC OF INDONESIA STATE NEWS

No. 593, 2010 MINISTRY OF FINANCE. Retirement Shopping Fund. The PT. -Taspen. Procedure.

REGULATION OF THE REPUBLIC OF INDONESIA FINANCE MINISTER

NUMBER 218 /PMK.02/ 2010 ABOUT

ORDER THE CALCULATION, PROVISION, THAWING, AND ACCOUNTABILITY OF THE PENSION SHOPPING FUND WHICH

IS IMPLEMENTED BY PT TASPEN (PERSERO)

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

THE DRAW: A. that in order to host the Retirement Program executed by PT Taspen (Persero), it needs to be allocated retirement shopping funds through the State Revenue and Shopping Budget;

b. that in order to complete the provisions of the manner of calculating, the provision, the thawing, and the responsibility of the pension shopping fund carried out by PT Taspen (Persero), need to rearrange the order of calculation, provisioning, thawing, and the accountability of the pension shopping fund carried out by PT Taspen (Persero) which had previously been set up in the Regulation of Finance Minister Number 65 /PMK.02/2008;

c. that based on consideration as in question letter a and letter b, need to set the Rules

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Finance Minister on Calculating Methods, Supplies, Watering, And Accountability Shopping Fund Accounted For by PT Taspen (Persero);

Given: 1. Law Number 11 Year 1969 about Retirement Employees and Retirement Widows/Duda Employees (1969 State Gazette Number 42, Additional Gazette Republic of Indonesia Number 2906);

2. Law Number 17 Year 2003 on State Finance (Indonesian Republic of Indonesia Year 2003 Number 47, Additional Gazette of the Republic of Indonesia Number 4286);

3. Law No. 1 of 2004 on the State Treasury (State Gazette Indonesia Year 2004 No. 5, Additional Gazette of the Republic of Indonesia Number 4355);

4. Law No. 15 Year 2004 on Examination of Management And Responsibilities Of State Finances (sheet Of State Of The Republic Of Indonesia In 2004 Number 66, Additional Gazette Of The Republic Of Indonesia Number 4400);

5. Law Number 10 of the Year 2010 on Budget and State Shopping of the Year of Budget 2011 (leaf of State of the Republic of Indonesia in 2010 Number 126, Additional Gazette of the Republic of Indonesia Number 5167);

6. Government Regulation No. 25 of 1981 on Social Insurance of civil servants (State Gazette of Indonesia in 1981 No. 37, Additional Gazette of the Republic of Indonesia Number 3200);

7. Government Regulation No. 26 of 1981 on Diversion Of The Form Of A Common Savings Company and Insurance Company Into The Company Of Perseroan (persero) (sheet Of State Of The Republic Of Indonesia In 1981 Number 38);

8. President's decision No. 42 of 2002 on the Guidelines for the Implementation of the Budget and Shopping Budget

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state (sheet state of the Republic of Indonesia 2002 No. 73, Additional Gazette of the Republic of Indonesia No. 4212) as amended several times, last with Presidential Regulation No. 53 of 2010;

9. President's Decision No. 56/P of 2010; 10. Regulation of Finance Minister Number 134 /PMK.06/ 2005

on the Payment Guidelines In the implementation of the State Budget and Shopping Budget;

11. Regulation of the Finance Minister Number 196 /PMK.05/ 2008 on the Order of Drafting And Presentation Of Shopping Financial Statements of Subsidies And Other Shopping Sections on Financing And Calculation;

DECIDED: Establishing: REGULATION OF MINISTERS FINANCE OF TATA

THE CALCULATION, PROVISION, THAWING, AND ACCOUNTABILITY OF PENSION SHOPPING FUNDS IMPLEMENTED BY PT TASPEN (PERSERO).

Article 1 In this Financial Minister Regulation referred to: 1. The Pension Shopping Fund is a fund sourced from APBN that

used to pay the pension of Central PNS, Eks PNS Pegadaian, former PNS Department of Transportation on PT. Indonesian Railways (Persero), State Officials, Judges, Regional PNS, Members of TNI/POLRI who retired prior to April 1, 1989, Veteran improvements, PKRI/KNIP improvements, and Veteran Honor Fund.

2. A piece of Alimentation is a retirement cut in order to earn a living to a child or a former wife of a pension recipient given on the basis of a court ruling that has a fixed legal force.

3. The gross amount is the sum of principal retirees, allowances and revenues.

Article 2 (1) In the framework of the management of the Finance Minister's Pension Shopping Fund as

Budget users assign the Director General The Treasury has the power of the Budget User, which is then called the KPA.

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(2) The Director General of the Treasury can delegate the authority of the KPA to the related eselon II officials in the environment of the Directorate General of the Treasury.

Article 3 (1) PT Taspen (Persero) proposes the needs The Pension Shopping Fund each

year to the KPA most slowly late in February. (2) Based on the needs of the funds as referred to in paragraph (1), KPA

submitted the proposal of the Pension Shopping Fund to the Cq Finance Minister. Directorate General of the Budget.

(3) Based on the proposal of the funds as referred to in paragraph (2), the Minister of Finance cq. The Directorate General of the Budget, KPA, and PT Taspen (Persero) count the needs of the Pension Shopping Fund.

(4) The calculation of the calculation as referred to in verse (3) is poured in the News Event signed by a representative of the Directorate Budget General, KPA, and PT Taspen (Persero).

(5) Based on Event News as referred to in paragraph (4), the Directorate General of the Budget allocated the Pension Shopping Fund in the State Budget and Shopping Budget (APBN) Draft.

Article 4 (1) The Pension Shopping Fund ' s Alocation is set out in APBN in the year

with regard. (2) Based on the allocation of funds as referred to in paragraph (1), the Director

The Budget General notified the allocation of the Pension Shopping Fund to the KPA.

Section 5 (1) Based on the notice as referred to in Article 4 of the paragraph (2),

KPA submitted a request for the provision of the Pension Shopping Fund to the Director General of the Budget.

(2) Based on the request of the provision of funds as referred to in paragraph (1), the General Directorate of the Budget along with the KPA carries out suppressor over the planned use of the Retirement Shopping Fund.

(3) Based on the results of the exuberance as referred to in paragraph (2), the Director General Budgeting publishes Letter of Work Plan and Ministry Budget State/Institution for retirement shopping purposes.

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(4) Based on the Order of the Country's Ministry of Work and Budget as referred to in paragraph (3), the KPA compiled the concept of the Budgeting Implementation (DIPA) list and presented it in writing. to the Director General of the Treasury in order to obtain authorization.

Section 6 In the framework of the Pension Shopping Fund, the KPA points out: a. Officials who are authorized to perform actions that

result in the spending of the spending/rebutt/commitment activities/commitment makers, who are hench’ s called the Commitment Officer (PPK);

b. the official who is authorized to test the bill to the state and sign the Paying Warrant (SPM), which next is called SPM Siging Officer; and

c. Treasury Spending. Article 7

PT Taspen (Persero) delivers a retirement shopping bill letter to the KPA with a dilampiri: a. The receipts are worth the amount of Bruto; and b. The Letter of Absolute Responsibility signed by the official

PT Taspen (Persero), which is made in format as specified in Appendix I which is inseparable from the Regulation of the Minister of Finance.

Article 8 (1) Based on the pension shopping bill letter as referred to in

Article 7, the PPK publishes and delivers a Direct Payment Request Letter (SPP-LS) to the SPM ' s Penanda Acting Officer with a dilampiri: a. The Shopping Responsibilities Waiver of PPK; and b. The receipts have been approved by the PPK.

(2) In terms of the impediation PPK, KPA can carry out PPK tasks. Section 9

(1) Based on SPP-LS as referred to in Section 8, SPM's handheld Officer publishes and delivers SPM-LS to

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The State Treasury Service Office with a Remiation of the Shopping Responsibility Statement.

(2) The Letter of Shopping Responsibility as referred to paragraph (1) is made in format as set in Appendix II which is inseparable from this Financial Minister Regulation.

Article 10 Based on SPM-LS as referred to in Article 9, the State Treasury Office publishes the Fundraising Warrant for profit PT Taspen (Persero) on a designated bank account.

Article 11 PT Taspen (Persero) must cut, store, pay or submit, view, and account for the pension of a pension that becomes the State/Region's right to the benefit of the State/Kas Region in accordance with the provisions of the laws.

Article 12 (1) In case of the country's loss demands, PT Taspen (Persero)

is coordinating with the Directorate General of Wealth of State. (2) In order to resolve the country 's receivable settlement of the changing demands

the country' s loss, PT Taspen (Persero) provides the pension funds section to the Office of the State of State and Lelang in accordance with regulatory provisions It's

(3) The funds section as referred to in paragraph (2) is at least 30% (thirty per hundred) of which the recipient retirees for the softening of the country's loss demands.

Article 13 In terms of PT Taspen (Persero) cannot Billing for the remainder of the country's debt to the recipient of the pension benefit, PT Taspen (Persero) delivers the remainder of the country's debt to the Directorate General of Wealth of State.

Article 14 PT Taspen (Persero) must provide a cut Retirement shopping as referred to in Article 11 and the demands of the country ' s loss as referred to in Section 12 of the paragraph (2) and paragraph (3) to the State of State/Kas the next 10 months of the next month.

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Article 15 (1) PT Taspen (Persero) must perform the Piece of Alimentation based on

a court ruling that has a fixed legal force. (2) PT Taspen (Persero) must do pieces against retirees for

iuran health and lease it to PT Askes (Persero). (3) The health care mechanism mechanism referred to in paragraph

(2) is set through the Cooperation Agreement between PT Taspen (Persero) and PT Askes (Persero).

Article 16 (1) PT Taspen (Persero) is solely responsible for the use of the Fund

Retirement Shopping that it receives. (2) The use of the Pension Shopping Fund as referred to in paragraph (1)

is audited by the auditors in accordance with the provisions of the invitational regulations.

(3) PT Taspen (Persero) delivered a report on the use of the Pension Shopping Fund to the KPA A retirement payment realization report.

Article 17 (1) KPA is responsible for the distribution of the Pension Shopping Fund from

Kas State to PT Taspen (Persero). (2) The KPA organizes accounting and reporting in accordance with the provisions

laws. (3) The KPA may request a functional supervising apparatus to perform

examination of the implementation of the pension payment conducted by PT Taspen (Persero).

Articles 18 (1) KPA and PT Taspen (Persero) perform more/less

differences over the realization of pension benefit payments to determine more/less pension benefits after the payment month.

(2) If the result of the calculation is a difference between the funds received by PT Taspen (Persero) with the payment of the pension benefit, PT Taspen (Persero) must provide the overage in accordance with the payment of the payment of the payment of the payment. Country's Cash Account.

(3) If based on the calculation results as contemplated In paragraph (1) there is less difference between the funds received by PT Taspen (Persero)

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with pension benefit payment, the amount of the less intended difference will be paid on next month's payment.

(4) In terms of less difference as referred to in paragraph (3) cannot be fulfilled in the year running, the number of less difference is expected to be announced in the APBN and/or APBN-Changes next budget year.

Article 19 (1) If based on the audit result there is less difference between the funds

received PT Taspen (Persero) with pension benefit payment, the amount of less intended difference can proposed to be subscribed in the APBN and/or APBN-Changes next budget year.

(2) If based on the results of the audit there is a more difference between the funds received by PT Taspen (Persero) with the payment of the pension benefit, PT Taspen (Persero) must provide such excess payment to the State Cash Account.

Article 21 In order to calculate the allocation of the next budget pension payment fund, the Finance Minister cq. The Directorate General of the Budget can conduct monitoring and evaluation of the use of the Pension Shopping Fund.

Article 22 Further provisions in order to conduct the Regulation of the Minister of Finance are governed by the Director General of the Budget and The Director-General of the Treasury, both alone and together in accordance with his authority.

Article 23 of the Regulation of the Minister of Finance is still in effect as long as the funds for retirement shopping are still being broadcast in the APBN.

Article 24 At the time the Minister of Finance Regulation came into effect, the Regulation of the Finance Minister Number 65 /PMK.02/ 2008 on the Tata Cara Calculations, Supplies, Waters and Accouncability of the APBN Fund Implemented By PT Taspen (Persero), revoked and declared not in effect.

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Article 25 of the Ministry of Finance Ordinance came into effect on 1 January 2011. In order for everyone to know, the Minister's Regulation is promulred by its discoverer in the News of the Republic of Indonesia.

Stipulated in Jakarta on 8 December 2010 MINISTER OF FINANCE REPUBLIC OF INDONESIA, AGUS D.W. MARTOWARDOJO

Was promulred in Jakarta on 8 December 2010 MINISTER OF LAW AND HUMAN RIGHTS REPUBLIC OF INDONESIA, PATRIALIST AKBAR

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LETTER FORMAT ABSOLUTE RESPONSIBILITY STATEMENT

KOP LETTER PT TASPEN (PERSERO)

LETTER OF ABSOLUTE LIABILITY STATEMENT Number:.

Which signed Below: The following: 1. Top of the APBN fund penance as specified in the Quitence Number:

. (5), a number of Rp.

.} (6) will be paid according to the following; 2. Selaku responsible for activities, we are in full responsibility

pension payment to the eligible pension recipient; 3. If Later on the day there is an APBN surplus of funding

compared to the implementation of the payment as it is in number 1 and number 2, we are willing to lease the excess referred to the State Kas; and

4. The proof of payment as such in the number 2 above, we will save it with best use for the company administration and the purposes of the functional apparatus examination.

So this statement we made with the real one.

Jakarta, IBM TASPEN (Persero), (8). (11)

ATTACHMENT I RULES MINISTER FINANCE NUMBER 218 /PMK.02/ 2010 ABOUT THE METHOD OF CALCULATING, PROVISIONING, THAWING, AND THE ACCOUNTABILITY OF THE PENSION SHOPPING FUND IMPLEMENTED BY PT TASPEN (PERSERO)

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DIRECTIONS CHARGING AN ABSOLUTE LIABILITY STATEMENT (SPTJM)

NO. DESCRIPTION FILLING

(1) In order of the SPTJM sequence number

(2) In the full name of SPTJM-maker

(3) The SPTJM-maker's office

(4) Contains for the quantiation number

(5) In the date of the query date

(6) The number of counts money in the related quittance

(7) Dicontents of SPTJM publishing date

(8) The signing of the SPTJM signer

(9) The signature is accompanied by the service stamp on the stamp on the terms

(10) The full name is in place SPTJM signer

(11) Concurrent to SPTJM signatory employee number

MINISTER FINANCE, AGUS D.W. MARTOWARDOJO

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THE SHOPPING LIABILITY AFFIDAVIT FORMAT

THE SHOPPING LIABILITY AFFIDAVIT NUMBER:. Working Unit:. Number/Date of DIPA:. paid via PT TASPEN (Persero) as follows:

The Keg Code. Sub Keg.MA

The value of Number and Date (in rupiah) Kuitansi SPTJM

5) (6) (7) (8)

according to SPTJM, it is the responsibility of PT TASPEN (Persero). As such, this statement is made to you in fact.

Jakarta, IBM ... (9) the Budgeting User/Commitment Authority (s). (10). (12)

ATTACHMENT II APPLICABLE FINANCIAL MINISTER NUMBER 218 /PMK.02/ 2010 ABOUT ORDER OF CALCULATION, PROVISIONING, THAWING, AND ACCOUNTABILITY OF PENSION SHOPPING FUNDS IMPLEMENTED BY PT TASPEN. (SERBOING)

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DIRECTIONS CHARGING FOR THE SHOPPING LIABILITY STATEMENT (SPTB)

NO. DESCRIPTION FILLING

(1) In SPTB order number

(2) In the name of the SPTB builder working unit name

(3) Concoding of the SPTB-making unit code

(4) Concurrent the number and date of DIPA

(5) Concurrent the full bill budget eye code with activities, sub activities, and budget eyes (9999.9999.999999), may be more than one budget eye

(6) Contains the amount of money for the budget eye

(7) Concurrent the number and date of quantiation

(8) Concurrent the number and date SPTJM with respect to

(9) Contains for SPTB issuer date

(10) On the signature with stamp Service above the Stamp on condition

(11) In the full name of SPTB signer

(12) The NIP contents of SPTB signatories

FINANCE MINISTER, AGUS D.W. MARTOWARDOJO

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