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Regulation Of The Minister Of Finance Number 41/fmd. 07/2013 2013

Original Language Title: Peraturan Menteri Keuangan Nomor 41/PMK.07/2013 Tahun 2013

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inance; and b. Ministry of Education and Culture, namely:

1. Head of the Human Resources Development Agency for Education and Culture and Guaranteed Mutu Education;

2. Director General of Child Education Early Age, Non formal and Informal;

3. Director General of Basic Education; and 4. Director General of Secondary Education.

(2) The Realization Report of Master PNSD ' s TP payment as referred to in paragraph (1) is delivered the slowest on: a. the first week of August 2013 for the Realization Report

The payment of the TP Teacher PNSD Semester I; and b. First week of April 2014 for the Realization Report

Payment of the TP Teacher PNSD Semester II. (3) The Realization Report of Master PNSD ' s TP Payment as intended

on paragraph (1) consists of: a. The recapitulation of Guru PNSD entitled to get an TP Teacher

PNSD and has received the PNSD Teacher's TP payment along with the sum total of its payment;

b. The recapitulation of Guru PNSD is entitled to the TP Teacher PNSD but has not received the PNSD Teacher's TP payment along with the total number of payment shortcomings; and

c. Rekapitulation Realization Payment of TP Teacher PNSD per semester. (4) The PNSD Teachers 'Recapitulation Format is entitled to obtain the Master' s TP

PNSD and has received payment as referred to in paragraph (3) of the letter a listed in Appendix II which is an inseparable part of this Minister's Regulation.

(5) The PNSD Teacher's Recapitulation Format is entitled to the TP Teacher PNSD but has not received payment as referred to in verse (3) the letter b is listed in Annex III which is an inseparable part of the Regulation of this Minister. Recapitulation format The realization of the payment of TP Teacher PNSD per semester as referred to in paragraph (3) the letter c is listed in Annex IV which is an inseparable part of the Regulation of this Minister.

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2013, No. 339 6

Article 8 (1) Ministry of Finance and Ministry of Education and Culture

carrying out a reconciliation of data the amount realization payment of TP Teacher PNSD and the number of PNSD Teachers entitled to get an TP Teacher PNSD on In 2013.

(2) The data conciliation as referred to in paragraph (1) is exercised with regard to the PNSD Semester's TP Payment Realization Report as referred to in Article 7 of the paragraph (1) letter a.

(3) The results of the data reconciliation as referred to in paragraph (1) at least contain information as follows:

a. The PNSD Teacher's principal salary, which became the basis for the payment of TP Teacher PNSD's Budget Year 2013;

b. The number of TP Teachers PNSD payments and the number of PNSD Teachers who are eligible to obtain an TP Teacher PNSD has received an TP Teacher PNSD up to the 2013 Semester I of Budget and less difference or more payment difference;

c. The number of payment of TP Teacher PNSD Year 2012 and the number of PNSD Teachers who are eligible to obtain a PNSD Teacher's TP and have received the 2012 Budget Year's PNSD ID along with less or more payment difference or more payment difference;

d. Identification of the PNSD Teacher's TP in the General Cash Account of the Region as referred to as Article 6 verse (3) and verse (4) after the payment of TP Teacher PNSD Triwulan IV of Budget Year 2012;

e. Estimates of the number of PNSD Teachers were eligible to receive the PNSD ID of the 2013 Budget Year along with the amount of payment needs until the end of the 2013 Budget Year;

f. The number of PNSD Teachers to be eligible to receive the PNSD Teacher of the Year of Budget 2012 but has not received the payment of the 2012 Budget Teacher PNSD both in part and all along with the sum of its payment;

g. Estimates of the number of PNSD Teachers were eligible to obtain the TP Teacher PNSD of the Budget Year 2014 along with the number of payment needs until the end of the 2014 Budget Year; and

h. List of Estimated Income Tax Receipts of Section 21 of the TP Teacher PNSD Year of Budget 2013 to December 2013.

(4) TP Master PNSD calculation format of the Year of Budget 2012 in the General Cash Account of the Region as referred to in paragraph (3) the letter d is listed in Annex V which is an inseparable part of this Minister's Regulation.

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2013, No. 339 7

(5) The format of the list of Reforms of the Resumption of Income Tax acceptance of Section 21 as referred to in paragraph (3) of the letter h is listed in Appendix VI which is an inseparable part of the Regulation of this Minister.

Article 9 (1) of the Ministry of Education and Culture compiling the allocation plan

TP Teacher PNSD Year 2014 based on the results of the data reconciliation as referred to in Article 8 of the paragraph (3).

(2) The Ministry of Education and Culture delivered the identification plan of the TP Teacher PNSD Year 2014 as referred to by paragraph (1) to the Ministry of Finance c.q. Directorate General of the Financial Balance and the Directorate General of the Budget.

Article 10 of the Regional Government TP Teacher PNSD which does not address the Realization Report of the TP Payment Teacher PNSD Semester II Year Budget 2013 as referred to in Article 7 paragraph (2) letter b levied the delay of the teacher's TP PNSD Quarter II of Budget Year 2014.

Article 11 Supervision for the implementation of the PNSD Master ' s TP payment is exercised by the functional supervising apparatus in accordance with the provisions of the laws.

Article 12 of the Minister ' s Regulation comes into effect on the date of the promulgations. In order for everyone to know, ordered the invitational of the Minister's Ordinance with its placement in the News of the Republic of Indonesia.

Specified in Jakarta on 27 February 2013 MINISTER OF FINANCE REPUBLIC OF INDONESIA, AGUS D.W. MARTOWARDOJO

promulred in Jakarta on 27 February 2013 MINISTER OF LAW AND HUMAN RIGHTS REPUBLIC OF INDONESIA, AMIR SYAMSUDIN

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rs PNSD which has been routed by the Central Government to the Regional Government insufficient need payment of TP Teacher PNSD payment, Local Government carries out payment of TP Teacher PNSD to Teacher PNSD based on the number of months.

(2) In case there is an unsaluated TP Teacher PNSD after the realization of the PNSD Teacher ' s TP payment on:

a. Quarterly, then TP Teacher PNSD has become a pagu in the payment of TP teacher PNSD Triwulan II;

b. Quarterly, then the TP Teacher PNSD has become an enhancer of the PNSD Triwulan Teacher TP payment system; and

c. Quarterly, then TP Guru PNSD was the payment of the PNSD First TP payment teacher Triwulan IV.

(3) In case there is an unsalted TP Teacher PNSD after the realization of payment of TP Teacher PNSD Triwulan IV and there is a condition as follows:

a. All PNSD Teachers who are entitled to get an TP Teacher PNSD has received the payment of TP Teacher PNSD; or

b. The PNSD teacher who is entitled to get an TP Teacher PNSD has not received any TP Teacher PNSD payment either in part or in the whole,

then the TP Teacher PNSD is not redeployed to the State Public Cash Account.

(4) TP Teacher PNSD is not This will be calculated by the allocation of the PNSD Teachers in Revenue and State Shopping of the next budget year.

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Section 7 (1) The Local Government is required to create and deliver the Report

Realization of the PNSD Teacher's TP Payment to: a. Finance Ministry, the Director General of the Balance

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