Regulation Of The Minister Of Finance Number 101/fmd. 05/2010 2010

Original Language Title: Peraturan Menteri Keuangan Nomor 101/PMK.05/2010 Tahun 2010

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BN 236-2010 REPUBLIC INDONESIA No. 236, 2010 MINISTRY of FINANCE. Payment. Perks Of The Profession. Teachers and professors. REGULATION of the MINISTER of FINANCE of the REPUBLIC of INDONESIA NUMBER 101/FMD. 05/2010 REGARDING the PROCEDURES for the PAYMENT of ALLOWANCES of the PROFESSION of TEACHERS and PROFESSORS, SPECIAL ALLOWANCES TEACHERS and PROFESSORS, as well as an HONORARY PROFESSOR with the BENEFITS of GRACE GOD ALMIGHTY the MINISTER of FINANCE of the REPUBLIC of INDONESIA, Considering: that in order to implement the provisions of article 21 of the Government Regulation Number 41 in 2009 about the Stipends of the profession of teachers and professors, Special Allowances of teachers and Professors , as well as Honorary professors, Allowances need to set a regulation of the Minister of finance regarding the procedures for the payment of Allowances of the profession of teachers and professors, Special Allowances teachers and professors, as well as Honorary Professor of Allowances; Remember: 1. Government Regulation Number 41 in 2009 about the Stipends of the profession of teachers and professors, Special Allowances teachers and professors, as well as Honorary Professor of Allowances (Gazette of the Republic of Indonesia Number 85 in 2009, an additional Sheet of the Republic of Indonesia Number 4959); 2. Presidential Decree Number 83/P in 2009; www.djpp.depkumham.go.id 2010, no. 236 2 3. Regulation of the Minister of finance Number 134/FMD. 06/2005 regarding the implementation of payments in the budget guidelines of the income and Expenditures of the State; Decide: Define: REGULATION Of The MINISTER Of FINANCE REGARDING The PROCEDURES For The PAYMENT Of ALLOWANCES Of The PROFESSION Of TEACHERS And PROFESSORS, SPECIAL ALLOWANCES TEACHERS And PROFESSORS, As Well As HONORARY PROFESSOR Of ALLOWANCES. CHAPTER I GENERAL PROVISIONS article 1 In this regulation of the Finance Minister is: 1. The teacher is a professional educator with the main task of educating, teaching, guiding, directing, train, assess, and evaluate learners in the early childhood education path of formal education, elementary education, and secondary education. 2. Lecturer is a professional educator and scientist with the main task of transforming, developing, and disseminating knowledge, technology, and the arts through education, research, and service to the community. 3. Professor is the highest functional Professor who still teaches at the environmental unit of higher education. 4. Allowances allowances that the profession is given to teachers and professors who are certified educators in recognition of profesionalitasnya. 5. A special Allowance is that the allowance given to teachers and professors who were assigned by the Central Government or the local government as compensation for the hardship faced in carrying out tasks in specific areas. 6. Special Area is remote or underdeveloped areas, areas with conditions of indigenous peoples, the region borders with other countries, regions experiencing natural disasters, social catastrophes, or areas that are in other emergencies. www.djpp.depkumham.go.id 2010, no. 236 3 7. Benefits of honor is the allowance given to professors who have tenure academic Professor. 8. Checklist of implementation of the budget, that hereafter DIPA, budget execution document is drawn up by the Minister/Chairman of the institution as a Budget User authorized by the Minister of finance as Treasurer General of the State. 9. The Office of the Ministry of State Treasury, hereinafter abbreviated as KPPN, is a Directorate General of the Treasury of the vertical agencies have the authority as the authority of the State General Treasurer. 10. Letter of request for payment Shopping employees, hereinafter called the SPP Employees Shopping, is a document published by the makers of the Official Commitment that contains the shopping payment request employees to the Official Signatory Warrants Paid to publish a warrant Paying a sum of money upon the load part of the budget it had. 11. Direct Pay Warrant, hereinafter called the SPM-LS, is a warrant issued by the Signatory Official SPM for and on behalf of the user of the General State Budget to the Treasurer or his power based on the TUITION FEE to pay a sum of money to the parties and top load parts of the budget that is designated in the SPP deals. 12. the warrant of Disbursement, which is hereinafter referred to as SP2D, is a warrant issued by the power of the State to the Public Bank Treasury Operations/post office and Checking based on SPM to memindahbukukan some money from the State Treasury to account its designees in the MSS concerned. 13. Administrative Management Officer Shopping Employees, hereinafter abbreviated to PPABP, is the Auxiliary Power Users of the budget given the task and the responsibility for managing the implementation of employee spending. 14. List of Payment Calculation is a list made by PPABP and signed a power user Budget Commitment Maker/Officials/heads of Office/unit of work and expense load magnitudes Treasurer the money Allowances of the profession/Specialty Allowance/Alimony each recipient of the Honorary title and tax breaks as well as the amount of net recipient accepted rights. www.djpp.depkumham.go.id 2010, no. 236 4 15. Affidavit of sole responsibility, hereinafter abbreviated as SPTJM, is a letter made by power user Budget/Acting Commitment Makers that contains the statement that all expenses for the payment of expenditures have been calculated correctly and accompanied the ability to restore to the State when there are excess payments. 16. The letter of Tax Deposit, hereinafter abbreviated to SSP, is the letter used the taxpayer to make a payment or remittance of taxes owed to the State Treasury through the offices of the payee. 17. Computer Data Archives, hereinafter abbreviated ADK, is the archive data in softcopy form that is stored in the digital storage media. CHAPTER II SCOPE article 2 of the regulation of the Minister of finance it regulates: a. the allowance of the teaching profession and teachers; b. Special Allowance teachers and professors; and c. Allowances honor for professors who have tenure academic Professor. CHAPTER III the ALLOCATION of FUNDS article 3 (1) Benefits and allowances Special Teacher Profession either civil servants or not civil servant is allocated in the budget of the Central Government and/or budget of local government in accordance with the provisions of the legislation. (2) Special Allowances Allowances profession and Lecturer, as well as Honorary Professor Allowances either civil servants or not a civil servant assigned DIPA ministries/agencies that membawahinya. Article 4 security payments profession, Special Allowances, and allowance of the privilege should not exceed the available budget launched in TH. www.djpp.depkumham.go.id 2010, no. 236 5 CHAPTER IV QUANTITY ALLOWANCES article 5 (1) Allowances of the profession for civil servants who occupied the post of Teacher and lecturer functional is given every month an amount of 1 (one) times base salary civil servants concerned in accordance with the provisions of the legislation. (2) Allowances of the profession is not a civil servant is given in accordance with the equivalence of levels, working period, and academic qualifications that apply to teachers and professors civil servant. (3) Special Allowance for civil servants who occupied the post of functional teachers and professors who were assigned by the Central Government or local governments in the area of appropriate special legislation granted each month in the amount of 1 (one) times base salary civil servants concerned. (4) Special Allowance is not a civil servant is given in accordance with the equivalence of levels, working period, and academic qualifications that apply to teachers and professors civil servant. (5) allowance of honor for civil servants who occupied the professorship is awarded each month of 2 (two) times base salary civil servants concerned in accordance with the provisions of the legislation. (6) Allowance of honor not a civil servant is given in accordance with the equivalence of levels, working period, and academic qualifications that apply to professors of civil servants. Chapter V PAYMENT IMPLEMENTATION of article 6 (1) Allowances the profession given as of January next year after the relevant certified educators who have been given the Registration number of the teachers and professors of the National Ministry of education or the Ministry of religion. (2) a special Allowance is granted for real after the corresponding implementing tasks in specialized areas. www.djpp.depkumham.go.id


2010, no. 236.6 (3) Honor given Allowances calculated from January next year after a concerned meets the requirements in accordance with the legislation. (4) in the event of a shortage or arrears pay-up allowance/rapel from last year, the Bill may be submitted and payment is done all the pagu DIPA is available without having to do a revision of DIPA fiscal year running. (5) against the profession's Perks/Allowance Special/Honorary Allowances received by a teacher/Lecturer/Professor civil servant subject to income tax (PPh) Chapter 21 with the rate of 15% (fifteen per hundred) and be final while for Perks of the profession/Specialty Allowance/Alimony Honor received by the teacher/Lecturer/Professor civil servants not subject to income tax (PPh) Article 21 in accordance with progressive rates of taxation. (6) the payment of Allowances of the profession at the Ministry of national education that assist in the Ministry of religion and is certified by the Ministry of religion, charged at the religious Ministry DIPA and vice versa. (7) Allowance profession, special perks and benefits, Honor does not include understanding the allowances payable as fringe benefits thirteenth month. (8) Demand payment of Allowances of the profession, benefits and allowances, Special Honor presented separately from the parent payroll. Article 7 payment of Allowances, benefits, Special Profession and Honor Benefits stopped when a teacher/lecturer/Professor in question no longer qualify in accordance with the provisions of the legislation that was declared by Decree of the competent authority. CHAPTER VI PROCEDURE for the SUBMISSION of the SPP, the FILING of SPM, SP2D PUBLISHING and article 8 (1) PPABP delivered a list of payment of computation of Allowance profession, special perks, and allowance made to Honor the format as set out in Annex I which is not integral www.djpp.depkumham.go.id 2010, no. 236 of this Minister of finance Regulation and accompanied by supporting documents, to the Official manufacturer of the commitment, made in two stanzas. (2) the supporting documents List the payment of computation of Allowance profession, special perks and allowances, the honor is as follows: a. payment of Allowances of the profession: 1. list the net benefits to the acceptance of payments administered directly to the account of each employee; 2. Photocopy of certificate of educators who have been given the registration number of the teachers and professors of the National Ministry of education or the Ministry of religion that had been legalized by the competent authority and attached to the beginning of each fiscal year; 3. Photocopy of the decision of the Minister of national education or Ministers of religion about the assignment or the dismissal of teachers and professors recipients of allowances which have been legalized by the competent authority and attached to the beginning of each fiscal year; 4. An original Statement Execute (SPMT), attached at the beginning of the assignment as a teacher/lecturer; 5. An original Statement Still Held (SPMJ), which is attached to the beginning of each fiscal year; 6. SPTJM; and 7. SSP PPh Pasal 21. b. Special Allowance Payments: 1. list the net benefits to the acceptance of payments administered directly to the account of each employee; 2. Photocopy of the decision of the assignment in specialized areas that had been legalized by the competent authority and attached to the first time that Teachers/Professors get alimony; 3. Original SPMT attached at the beginning of the assignment; 4. Original SPMJ attached the beginning of each fiscal year; 5. SPTJM; and 6. SSP PPh Pasal 21. www.djpp.depkumham.go.id 2010, no. 236 8 c. Honor Payments: 1. list the net benefits to the acceptance of payments administered directly to the account of each employee; 2. Photocopying Academic Professor Tenure Appointment Decisions that had been legalized by the competent authority and attached to the beginning of each fiscal year; 3. Original SPMT attached at the beginning of the assignment as a Professor; 4. Original SPMJ attached the beginning of each fiscal year; 5. SPTJM; 6. SSP PPh Pasal 21. (3) an affidavit of Undertaking (SPMT) as referred to in paragraph (2) was made to the format as set out in annex II are an integral part of the regulation of the Minister of finance. (4) SPTJM as referred to in paragraph (2) was made to the format as set out in Annex III which is an integral part of the regulation of the Minister of finance. (5) officials of the maker's commitment to do research on the calculation of Alimony Payments List profession, Special Allowances, and allowance of honor along with supporting documents as referred to in paragraph (2) as the basis for filing in the SPP-LS to the Signatory Official SPM. Article 9 (1) PPK delivering SPP-LS and the complete supporting documents in duplicate 2 (two) to the Official Signatory SPM. (2) the Signatory Official SPM research and testing over the truth of the material and formal SPP-LS and its supporting documents. (3) research and testing as referred to in paragraph (2), among other things: a. the suitability between the calculations in the list of Payment Calculation with the completeness and correctness of supporting documents SPP; b. availability of pagu shopping deals in TH; www.djpp.depkumham.go.id 2010, no. 236 9 c. check the truth of the decision letter of the Ministry of national education or the Ministry of Religion about the determination/termination of teachers, lecturers or professors, the recipient of the Alimony profession, Special Allowances, and allowance of honor as well as checking the truth of the Educator's certificate has been issued a registration number of teachers and Professors; and d. Examining truth calculation PPh Pasal 21 pieces. (4) After doing the research and testing as referred to in paragraph (3), the official Signatory SPM make and sign the SSP PPh Pasal 21 and SPM-LS. (5) SPM-LS addressed to the recipient of the alimony (teacher/Lecturer/Professor) through the respective account. (6) in case of payment referred to in subsection (5) not be implemented directly, the payment (S) through the accounts of the Treasurer of the Expenditure is implemented after obtaining dispensation from the head KPPN. Article 10 Signatory SPM Officials ask a SPM-SPM-ADK accompanied LS LS to KPPN with an enclosed: a. MSS-LS Benefits profession: 1. list of payment calculation of Allowances of the profession; 2. register the receipt of Alimony payments for the Net held directly to account each employee; 3. Photocopy of certificate of educators who have been given the registration number of the teachers and professors of the National Ministry of education or the Ministry of religion that had been legalized by the competent authority and attached to the beginning of each fiscal year; 4. Photocopy of the decision of the Minister of national education or Ministers of religion about the assignment or the dismissal of teachers and professors recipients of allowances which have been legalized by the competent authority and attached to the beginning of each fiscal year; 5. Original SPMT attached at the beginning of the assignment as a teacher/lecturer; 6. Original SPMJ attached the beginning of each fiscal year; www.djpp.depkumham.go.id 2010, no. 236 10 7. SPTJM; and 8. SSP PPh Pasal 21. b. MSS-LS Special Allowances 1. List Of Special Allowance Payment Calculations; 2. register the receipt of Alimony payments for the Net held directly to account each employee; 3. Photocopy of the decision of the assignment in specialized areas that had been legalized by the competent authority and attached to the first time that a teacher/lecturer benefit; 4. Original SPMT attached at the beginning of the assignment; 5. Original SPMJ attached the beginning of each fiscal year; 6. SPTJM; and 7. SSP PPh Pasal 21. c. SPM-LS Honorary Allowances 1. List Of Payment Calculation Of Allowances Of Honor; 2. register the receipt of alimony payments for the net held directly to account each employee; 3. Photocopy of the decision of appointment of academic Tenure professors who have been legalized by the competent authority and attached to the beginning of each fiscal year; 4. Original SPMT attached the beginning of the assignment as a Professor; 5. Original SPMJ attached the beginning of each fiscal year; 6. SPTJM; and 7. SSP PPh Pasal 21. Article 11 publication of SP2D executed after receipt of the SPM-LS Allowance profession, Special Allowances, and allowance of honor along with supporting documents in the State. www.djpp.depkumham.go.id 2010, no. 236 11 CHAPTER VII TRANSITIONAL PROVISIONS article 12 (1) Allowances of the profession for teachers in the environment of the Ministry of national education Educator Certification pass quota before the year 2008 payable calculated from the date set by the Ministry of national education. (2) Allowances of the profession for teachers and professors in the Environment Ministry for religious educators get a certificate before the year 2008 payable calculated from January 1, 2008. (3) allowance of honor for Professors who have tenure academic Professor before the year 2009 payable calculated from January 1, 2009. (4) a special Allowance or welfare assistance for teachers and professors in specialized areas that are charged to the budget of the Government have been paid prior to the enactment of government regulation Number 41 in 2009 about the Stipends of the profession of teachers and professors, Special Allowances teachers and professors, as well as Honorary professors, Alimony is final. (5) the payment of a special allowance or welfare assistance for teachers and professors in specialized areas as referred to in paragraph (4) were suspended since 8 June 2009. CHAPTER VIII PROVISIONS COVER Article 13 of this regulation of the Finance Minister will take effect on the date of promulgation. www.djpp.depkumham.go.id


2010, no. 236 12 so that everyone knows 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 May 12, 2010 the INDONESIAN FINANCE MINISTER SRI MULYANI INDRAWATI, Enacted in Jakarta on May 12, 2010 the MINISTER of LAW and HUMAN RIGHTS Republic of INDONESIA, PATRIALIS AKBAR www.djpp.depkumham.go.id 2010, no. 236 13 FORMAT LIST PAYMENT CALCULATIONS the CALCULATION PAYMENT LIST ALLOWANCES ALLOWANCES.................. Work units: Moon: NO NAME/NIP the IMMENSITY of SPACE/PPH ALLOWANCE clause 21 NET AMOUNT of signature/ACCOUNT NUMBER 1 2 3 4 5 6 = (4-5) 7 total number of knowing, a power user/Budget Officer, Treasurer Commitment Makers spending, (place, date, month, and year) Administrative Expenditure Management Officer Officer Officer, (full name) (surname) (full name) NIP NIP NIP, FINANCE MINISTER SRI MULYANI INDRAWATI ANNEX I of the REGULATION of the MINISTER of FINANCE NUMBER 101/FMD. 05/2010 REGARDING the PROCEDURES for the PAYMENT of BENEFITS is the PROFESSION of TEACHERS and PROFESSORS SPECIAL ALLOWANCES, TEACHERS AND PROFESSORS, AS WELL AS HONORARY PROFESSOR OF ALLOWANCES. www.djpp.depkumham.go.id 2010, no. 236 14 AFFIDAVIT FORMAT PERFORM the DUTIES of the Ministry. ... (LETTERHEAD) EXECUTE an AFFIDAVIT signed below: name:............................ NIP : ………………………. Rank/Group: ... ... ... ... ... ... ... ... .... Position:............................ States with real name below: name:............................ NIP : ………………………. Rank/Group: ... ... ... ... ... ... ... ... .... Position:............................ Based On The Decision Of The Minister................. date ... ... ... ... ... .... Number ... ... ... ... about determination of teacher/lecturer/Professor of the recipient of the Alimony Profession/Specialty Allowance/Alimony honor, calculated from the date of ... ... ... ... ... .... real have been carrying out duties as a ... ... ... ... ... ... ... ... ... in the work unit.............. and given allowances amounting to Rp................... (spelled out in letters) each month. So this Statement I make with real, with given the oath of Office later in the day and when the contents of this statement turns out to be not properly resulting in a loss against the State, then I am willing to bear the losses. So this statement I make with truth. (place, date, month, and year) User Budget/Budget/power user Maker Official commitment, (full name) NIP Finance Minister, SRI MULYANI INDRAWATI ANNEX II REGULATION of the MINISTER of FINANCE NUMBER 101/FMD. 05/2010 REGARDING the PROCEDURES for the PAYMENT of ALLOWANCES of the PROFESSION of TEACHERS and PROFESSORS, SPECIAL ALLOWANCES TEACHERS and PROFESSORS, as well as HONORARY PROFESSOR of ALLOWANCES. www.djpp.depkumham.go.id 2010, no. 239 15 FORMAT ABSOLUTE RESPONSIBILITY STATEMENT the Ministry. ... (LETTERHEAD) AFFIDAVIT Of SOLE RESPONSIBILITY Name: ... ... ... ... ... ... ... ... .... NIP : ………………………. Position:............................ States with truly that: 1. The calculations contained in the list of Payments ... ... ... ... ... ... ... ... ... months. year. .... have been calculated correctly in accordance with the legislation. 2. If later there is excess over payments ... ... ... ... ... ... ... we are willing to deposit the excess to the State Treasury. So this statement we made with the truth. (place, date, month, and year) User Budget/Budget/power user Maker Official commitment, (full name) NIP Finance Minister, SRI MULYANI INDRAWATI ANNEX III of the REGULATION of the MINISTER of FINANCE NUMBER 101/FMD. 05/2010 REGARDING the PROCEDURES for the PAYMENT of ALLOWANCES of the PROFESSION of TEACHERS and PROFESSORS, SPECIAL ALLOWANCES TEACHERS and PROFESSORS, as well as HONORARY PROFESSOR www.djpp.depkumham.go.id ALLOWANCES